WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

COLLIER COUNTY Regular Board Meeting & Public Hearing August 15, 2023
1:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.windingcypresscdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
Clubhouse at Winding Cypress 7180 Winding Cypress Drive Naples, Florida 34114
REGULAR BOARD MEETING & PUBLIC HEARING
August 15, 2023
1:00 p.m.
Call to Order
Pledge of Allegiance
Proof of Publication.	Page 1
Establish a Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
June 29, 2023 Special Board Meeting…	Page 2
July 11, 2023 Special Board Meeting…	Page 9
Old Business
New Business
Discussion Regarding Lake Banks…	Page 13
Consider Resolution No. 2023-14 – Adopting a Fiscal Year 2023/2024 Meeting Schedule…	Page 36
Consider Approval of First Amendment to Management Contract…	Page 38
Public Hearing
Proof of Publication…	Page 44
Receive Public Comments on Fiscal Year 2023/2024 Final Budget
Consider Resolution No. 2023-15 – Adopting a Fiscal Year 2023/2024 Final Budget…	Page 45
Consider Resolution No. 2023-16 – Adopting Fiscal Year 2022/2023 Assessment Roll…	Page 56
Administrative Matters
Election of Officers
Chairman
Vice Chairman
Secretary/Treasurer
Assistant Secretaries
Manager’s Report
Consider Resolution No. 2023-17 – Redesignating Electronic Approval Process and
Authorized Signatories…	Page 61
Financials…	Page 62
Engineer’s Report
Attorney’s Report
Board Members Comments
Adjourn

WINDING CYPRESS COMMUNITY  DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL YEAR 2023/2024 BUDGET; NOTICE OF PUBLIC HEARING TO CONSIDER THE IMPOSITION OF OPERATIONS AND MAINTENANCE SPECIAL ASSESSMENTS, ADOPTION OF AN ASSESSMENT ROLL, AND THE LEVY, COLLECTION, AND ENFORCEMENT OF THE SAME; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.

Upcoming Public Hearings, and Regular Meeting

The Board of Supervisors (“Board”) for the Winding Cypress Community Development District (“District”) will hold the following two public hearings and a regular meeting:

DATE:	August 15, 2023
TIME:	1:00 p.m.
LOCATION:	Clubhouse at Winding Cypress 7180 Winding Cypress Drive Naples, Florida 34114

The first public hearing is being held pursuant to Chapter 190, Florida Statutes, to receive public comment and objections on the District’s proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”). The second public hearing is being held pursuant to Chapters 190 and 197, Florida Statutes, to consider the imposition of operations and maintenance special assessments (“O&M Assessments”) upon the lands located within the District, to fund the Proposed Budget for Fiscal Year 2023/2024; to consider the adoption of an assessment roll; and, to provide for the levy, collection, and enforcement of assessments. At the conclusion of the hearings, the Board will, by resolution, adopt a budget and levy O&M Assessments as finally approved by the Board. A Board meeting of the District will also be held where the Board may consider any other District business.

Description of Assessments

The District imposes O&M Assessments on benefitted property within the District for the purpose of funding the District’s general administrative, operations, and maintenance budget. A description of the services to be funded by the O&M Assessments, and the properties to be improved and benefitted from the O&M Assessments, are all set forth in the Proposed Budget. A geographic depiction of the property potentially subject to the proposed O&M Assessments is identified in the map attached hereto. The table below shows the schedule of the proposed O&M Assessments, which are subject to change at the hearing:

Land Use	Total # of Units / Acres	EAU Factor	Proposed O&M Assessment (including collection costs / early payment discounts)	
Platted Lot	1	1	$794.99	

The proposed O&M Assessments as stated include collection costs and/or early payment discounts, which Collier County (“County”) may impose on assessments that are collected on the County tax bill. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for O&M Assessments, such that no assessment hearing shall be held or notice provided in future years unless the assessments are proposed to be increased or another criterion within Section 197.3632(4), Florida Statutes, is met. Note that the O&M Assessments do not include any debt service assessments previously levied by the District and due to be collected for Fiscal Year 2023/2024.

For Fiscal Year 2023/2024, the District intends to have the County tax collector collect the assessments imposed on certain developed property, and will directly collect the assessments imposed on the remaining benefitted property by sending out a bill prior to, or during, November 2023. It is important to pay your assessment because failure to pay will cause a tax certificate to be issued against the property which may result in loss of title, or for direct billed assessments, may result in a foreclosure action, which also may result in a loss of title. The District’s decision to collect assessments on the tax roll or by direct billing does not preclude the District from later electing to collect those or other assessments in a different manner at a future time.

Additional Provisions

The public hearings and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. A copy of the Proposed Budget, proposed assessment roll, and the agenda for the hearings and meeting may be obtained at the offices of the District Manager, located at c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, Ph: (561) 630-4922 (“District Manager’s Office”), during normal business hours. The public hearings and meeting may be continued to a date, time, and place to be specified on the record at the hearings or meeting. There may be occasions when staff or board members may participate by speaker telephone.

Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager’s Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

Please note that all affected property owners have the right to appear at the public hearings and meeting, and may also file written objections with the District Manager’s Office within twenty (20) days of publication of this notice. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearings or meeting is advised that person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Michelle Krizen District Manager

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
www.windingcypresscdd.org

Page 1

ND-GCI1088139-01

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
SPECIAL BOARD MEETING JUNE 29, 2023

CALL TO ORDER

The June 29, 2023, Special Board Meeting of the Winding Cypress Community Development District (the “District”) was called to order at 1:01 p.m. at the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114.

Mr. Petrovsky welcomed the residents to the meeting, thanking them for their participation. He reminded the residents that the Board was a representation of the residents. The Board is listening and taking direction from the residents. Mr. Petrovsky proposed a new beginning to the meetings with the Pledge of Allegiance. This suggestion was applauded by the residents.

PLEDGE OF ALLEGIANCE

PROOF OF PUBLICATION

Proof of publication was presented that Notice of the Special Board Meeting had been published in the
Naples Daily News on June 21, 2023, as legally required.

ADMINISTER OATH OF OFFICE AND REVIEW BOARD MEMBER DUTIES & RESPONSIBILITIES

Ms. Krizen administered the Oaths to Barbara Powell and Paul Ellwood. Ms. Willson reviewed the responsibilities and duties of Board Members.

REVIEW SUNSHINE AND PUBLIC RECORDS LAW

Ms. Willson provided an overview of the Sunshine and Public Records Laws materials sent to the Board Members from her office. Ms. Willson provided an opportunity for question. There were none at this time.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting:

Chairman	Alex Petrovsky	Present	
Vice Chairman	Barbra Powell	Present	
Supervisor	Scott Spitzer	Present	
Supervisor	Patrick Cirello	Present	
Supervisor	Paul Ellwood	Present	

Also present were the following Staff members:

District Manager	Michelle Krizen	Special District Services, Inc.	
District Manager	Todd Wodraska (who joined at 2:55 p.m.)	Special District Services, Inc.	
District Counsel	Alyssa Willson (via phone)	Kutak Rock	
District Engineer	Josh Evans (via phone)	JR Evans Engineering	

Also present were the following:
Ben Messerschmidt- Epic Forensics and Engineering Maxine Byrne	Sharon Mooke
Nick DePinto	Russ Glover
Ronnie Ashfaylo	Vince D’Andrea
Mike Kaufman	Lou Dupont
Leonard Boscia	Mike Brewer
Michael Merola	Kevin and Donna Dufour
Steve and Jayne Shedd	B.C. and Bonnie Bell
Michael Dyckman	J & D Margulies

CONSIDER RESOLUTION NO. 2023-10 – DESIGNATING OFFICERS

Resolution No. 2023-10 was presented, entitled:

RESOLUTION 2023-10

A RESOLUTION OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A CHAIR, A VICE CHAIR, A SECRETARY, ASSISTANT SECRETARIES, A TREASURER AND AN ASSISTANT TREASURER OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

Nominations were made for Alex Petrovsky and Barbara Powell to be Chair. A discussion ensued and the two shared their qualifications.

A motion was made by Mr. Cirello, seconded by Ms. Powell and passed unanimously designating Alex Petrovsky as Chair; Barbara Powell as Vice Chair; Michelle Krizen as Secretary and Treasurer; Scott Spitzer, Patrick Cirello and Paul Ellwood as Assistant Secretaries.

ADDITIONS OR DELETIONS TO AGENDA

The HOA requested that an Architectural Review Process be added to the agenda.

A resident requested that a Discussion on Iguana be added. Both items were added to the end of the meeting.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
1. June 6, 2023, Regular Board Meeting

The June 6, 2023, Regular Board Meeting Minutes were presented for consideration.

K`.	OLD BUSINESS
1. Discussion Regarding Lake banks

There was a consensus of the Board to move this item to New Business.

NEW BUSINESS
Consider Resolution No. 2023-11 – Authorizing Electronic Approval and Check Signers

Since the Chairman remains the same, this item was not considered.

Discussion Regarding Memos from Scott Spitzer

Mr. Spitzer presented his Memos reviewing 5 law firms. Based on his review, he recommends Ball Janik LLP. This firm has four offices in Florida with 20 active lawsuits against Pulte. This firm will agree to an upfront contingency fee arrangement covering fees and costs with no interest charged. Ball Janik LLP will coordinate and pay for the engineering firm of Epic Forensic and Engineering.

Discussion ensued.

A resident asked for a summary of the issues or defects. Mr. Spitzer explained that there was a meeting with the South Florida Water Management District and pictures of the lake banks, erosion, slope and drop offs are out of compliance. There could possibly be another issue with the connectors. The District needs to have a complete inspection and another one from the state. Mr. Jensen recommends that the inspection take place before the rain, so the lake banks are visible. Mr. Bell questioned if this action was too soon since we are guessing at the issues and the money. It feels too fast to be a good idea.

Mr. Shed asked when the statute of limitations clock begins (permitting, completion, turnover)? Mr. Dyckman commented there were multiple issues and time was of the essence. Ms. Bell asked if the repairs would cost less than the $250,000. Mr. Petrovsky stated that was not possible.

Mr. Spitzer explained that the District’s best claim might be maintenance. The longer the District waits, the more it allows DiVosta to pass the responsibility.

After South Florida Water Management District completes the report, a copy will be sent to the permit holder. At this time it is believed to be DiVosta and Barron Collier. It is anticipated that DiVosta will invite the Board to send a representative (one Board Member) and District staff to a meeting to discuss the noncompliance and repairs. Ms. Powell asked if there was any way to have more than one Board Member at the meeting. Ms. Willson explained that due to the Sunshine Law that would not be permissible, unless South Florida Water Managment and DiVosta are willing to hold it as a Workshop in Collier County.

Consider Resolution No. 2023-12 – Negotiation of Contracts, Subject to Board Review and Approval, for Special Legal Counsel and Special Engineering

Resolution No. 2023-12 was presented, entitled:

RESOLUTION 2023-12

RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE NEGOTIATION OF A CONTINGENCY FEES-BASED CONTRACT WITH BALL JANIK, LLP, SUBJECT TO BOARD OF SUPERVISOR REVIEW AND APPROVAL, AS SPECIAL LITIGATION COUNSEL, WHICH CONTRACT SHALL INCLUDE EPIC FORENSICS AND ENGINEERING, INC. OR ANOTHER ENGINEERING FIRM, AS THE SPECIAL ENGINEERING CONSULTANT FIRM, FOR THE INVESTIGATION, REPORT TO THE BOARD OF SUPERVISORS, AND TO PURSUE CLAIMS AND LITIGATION, IF NECESSARY, AGAINST DIVOSTA HOMES L.P. AND AFFILIATES, AND ANY OTHER RESPONSIBLE PARTIES, WITH RESPECT TO THE CDD RETENTION BASINS.

A motion was made by Mr. Petrovsky, seconded by Mr. Ellwood adopting Resolution No. 2023-12, as presented. Upon being put to a vote, the motion carried 4 to 1 with Ms. Powell dissenting.

Ms. Powell stated for the record: I vote against Resolution 2023-12, based upon my legal training and experience. Currently there is insufficient evidence on record (e.g. South Florida Water Management District Decision/Report or Engineer's Report) to negotiate a contract for special legal counsel. Given that nobody has even established what the statute of limitations is on any potential legal claim available to us, it is my view that the interests of the community would be better served by delaying negotiation of a contract for special counsel until such time as the CDD is in receipt of either documentary evidence supporting a cause of action against the developer or evidence that the statute of limitations will run before we are able to obtain the relevant documentary evidence.

Consider Resolution No. 2023-13 – Adopting an Amended Proposed Budget

Resolution No. 2023-13 was presented, entitled:

RESOLUTION NO. 2023-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION NO. 2023-08; AMENDING THE PROPOSED BUDGET AND SETTING THE DATE AND TIME FOR THE PUBLIC HEARING TO CONSIDER THE FISCAL YEAR 2023/2024 FINAL BUDGET AND ASSESSMENTS AND AUTHORIZING THE SECRETARY AND DISTRICT MANAGER TO TAKE CERTAIN ACTIONS TO ACCOMPLISH THE INTENT OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.

During the discussion, Mr. Petrovsky requested the budget allow for 18 meetings per year as opposed to the 12 currently budgeted. Ms. Krizen explained that Special District Services’ contract with the District was for up to 12 meetings per year. Ms. Krizen does not have the authority to negotiate the additional meetings. Ms. Krizen could request Todd Wodraska to join the conversation if the Board was willing to pause this discussion until he could join the meeting.

Discussion Regarding RFQ for Engineer

A motion was made by Ms. Powell, seconded by Mr. Spitzer and passed unanimously authorizing the publication of the RFQ and adopting the criteria, as presented.

There was a discussion regarding the lake bank repairs that were previously authorized. With a new engineer, would different areas or methods be chosen? If no repairs are made, would it cause additional issues?

A motion was made by Ms. Powell, seconded by Mr. Ellwood and passed unanimously authorizing to continue with the lake bank repairs, as previously authorized; and further authorizing the Chair to sign the contract, as advised by District Counsel.

Consider Resolution No. 2023-13 – Adopting an Amended Proposed Budget

Resolution No. 2023-13 was presented, entitled:

RESOLUTION NO. 2023-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION NO. 2023-08; AMENDING THE PROPOSED BUDGET AND SETTING THE DATE AND TIME FOR THE PUBLIC HEARING TO CONSIDER THE FISCAL YEAR 2023/2024 FINAL BUDGET AND ASSESSMENTS AND AUTHORIZING THE SECRETARY AND DISTRICT MANAGER TO TAKE CERTAIN ACTIONS TO ACCOMPLISH THE INTENT OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.

Mr. Wodraska joined the meeting, via phone. He stated that SDS would be able to provide additional services with an increased cost to $50,000. With the increase in meetings there would be an increase in other areas as well. Supervisor fees, legal advertising, and legal fees would increase. The legal budget was increased during the last budget meeting by $10,000 with a separate line item just for litigation that would not need to be increased. With two Board Members declining compensation, that number does not need to be increased.

Ms. Willson will coordinate an addendum to the contract with Special District Services, Inc. to reflect the changes.

A motion was made by Mr. Spitzer, seconded by Mr. Petrovsky adopting Resolution No. 2023-13 with the following amendments: include an additional line item for Legal and Engineering for potential litigation at
$250,000; increasing Management Fees to $50,000; and increasing Legal Advertising to $4,000, setting the Public Hearing for August 15, 2023. Upon being put to a vote, the motion carried 4 to 1 with Ms. Powell dissenting.

Ms. Powell stated for the record: I vote against adopting the proposed Amended Budget for Fiscal Year 2023/2024 given the 1.) current dearth of documentary evidence supporting a claim against the developer; and 2.) the lack of sufficient information currently on the record to estimate with adequate certitude the potential cost of pursuing a legal claim against the developer. I vote against the proposed amended budget allocating $250,000 for special counsel and forensic engineering costs. It is my view that, until such time

as the record contains the aforementioned evidence, the community would be better served by allocating additional funds to correct or further mitigate erosion, including but not limited to improved lake bank maintenance protocols.

Discussion Regarding Interim Engineer

Mr. Petrovsky took a minute to recognize JR Engineering for the unbelievable work. Josh has been here since there was nothing. He has done a tremendous amount of  work with dedication to the community.

The Board advised that Mr. Evans’ last day was today.

Ms. Willson does not advise going without an engineer in case of an emergency. The District needs to stay under the threshold until a RFQ has been completed.

A motion was made by Ms. Powell, seconded by Mr. Spitzer and passed unanimously directing staff to negotiate a contract with Epic Forensic and Engineering and authorizing that Chair to sign said contract, as advised by District Counsel.

ADMINISTRATIVE MATTERS
Manager’s Report

Ms. Krizen noted that the next meetings were scheduled for July 11, 2023, and August 15, 2023. There was a consensus of the Board to change meetings to occur on Thursdays next year.
Engineer’s Report

Mr. Evans asked for clarification regarding the coordination of some work. Mr. Petrovsky will check the pipe in question and call Sewer Viewer if needed. Ms. Krizen will coordinate the lake bank repairs. The HOA requested guidance on drain requests. The Board requested that all drains be put on hold until there is a new engineer to provide input.

Attorney’s Report

Ms. Willson allowed the Board the opportunity to ask questions. There were none.

BOARD MEMBER COMMENTS

Len Boscia made the Board aware of iguanas in the preserve. He noted he was currently working with a trapper to take care of the ones on his property, including a 5 ½ foot iguana.

ADJOURNMENT

There being no further business to come before the Board, the Special Board Meeting was adjourned at 3:48 p.m. on a motion made by Mr. Cirello, seconded by Ms. Powell and passed unanimously.

 	
Chairman/Vice Chairman		Secretary/Assistant Secretary Date Approved		

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
SPECIAL BOARD MEETING JULY 11, 2023

CALL TO ORDER

The July 11, 2023, Special Board Meeting of the Winding Cypress Community Development District (the “District”) was called to order at 1:00 p.m. at the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114.

PLEDGE OF ALLEGIANCE

PROOF OF PUBLICATION

Proof of publication was presented that Notice of the Special Board Meeting had been published in the
Naples Daily News on June 30, 2023, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting:

Chairman	Alex Petrovsky	Present	
Vice Chairman	Barbara Powell	Present	
Supervisor	Scott Spitzer (via phone)	Present	
Supervisor	Patrick Cirello	Present	
Supervisor	Paul Ellwood	Present	

Also present were the following Staff members:

District Manager	Michelle Krizen	Special District Services, Inc.	
District Counsel	Alyssa Willson (via phone)	Kutak Rock	
District Engineer	Ben Messerschmidt (via phone)		

Also present were the following:

Jeff Janik from Ball Janik LLP via phone
Todd Tateo	Bill Van Wagenen
Kathy Avallone	Bonnie and BC Bell
Maxine Byrne	Sharon Moore
Ronnie Asfaylo	Evelyn Groch
Nicholas Depinto	Kevin Dufoul Michael Dyckman

ADDITIONS OR DELETIONS TO THE AGENDA

Consideration of the June 29, 2023, Special Board Meeting minutes was removed form the agenda and will be addressed at the August 15, 2023, meeting.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
June 29, 2023, Special Board Meeting

These minutes will be considered at the August 15, 2023, meeting.

OLD BUSINESS

There were no Old Business items to come before the Board.

NEW BUSINESS
Update Regarding Special Legal Counsel

At the direction of the Board, Scott Spitzer reached out to Ball Janik LLP to negotiate a contingency fee contract. The Board Members were presented with a redline copy of the contract with comments from Scott Spitzer and Ball Janik LLP. The fees would vary based on the length of time to trial or settlement.

Settle prior to trial	33%	
Trial settlement but less than 1 year	35%	
Trial settlement 1-2 years	37%	
Trial settlement more than 2 years	40%	

Ball Janik LLP will issue other expenses for engineering and other professionals. These expenses will not roll in as Ball Janik LLP cannot cost share. Ball Janik LLP will front the costs at 0%. These costs will be paid prior to the split paid at settlement.

A discussion ensued. Epic Forensic and Engineering needs to do a preliminary evaluation of the community.  Ms. Willson reminded the Board and the District’s Engineer that the costs cannot exceed
$35,000 for planning or study otherwise an RFQ is required. The Water Management District has verbally stated there were violations; however no written report has been received. The violations could possibly be sent to developer. The Board directed Ms. Krizen to do a public records request to see all the violations against Winding Cypress. The Board also directed Ms. Krizen to send the Lake Bank Report to Epic Forensics and Engineering to assist in the site visit. The Board reached a consensus that without an engineer’s report, the Board is not in a position to sign the contingency fee agreement.

ADMINISTRATIVE MATTERS
Manager’s Report

The financials were presented. There were no questions from the Board.

Ms. Krizen noted that the next meeting was scheduled for August 15, 2023, and would include a Public Hearing on the budget.

Ms. Krizen advised that the RFQ had been published and the due date was adjusted to August 7, 2023. She noted she had reached out to the Chair and went over the specifics of the additional week due to publishing and the holiday and indicated it would be best to allow as mush time as possible.

Engineer’s Report

Ms. Willson presented the Dragonfly agreement and the Interim Engineer’s Agreement. Both are ready for execution.

Attorney’s Report

Mr. Messerschmidt went over the scheduling of the upcoming site visit. Mr. Petrovsky requested that a Board Member be present to make the inspection more efficient. It was decided that Mr. Ellwood would be the Board Member who will accompany the engineer. The Board requested the report in writing so it can be reviewed prior to the meeting.

Mr. Petrovsky left the meeting at 1:30 p.m. and Ms. Powell took over as Chair.

HOA Report

Under the prior Board, the HOA had been granted “blanket authority” to authorize any drainage system that was consistent with the design provided by the District Engineer. Since no further action has been taken, that action stands. However the new District Engineer might have other ideas. Jade McKim will send her approval form to the CDD Counsel to add a comment.

BOARD MEMBER COMMENTS

Mr. Cirello would like to see the HOA and the CDD improve communication and has volunteered to serve as a liaison. An agenda item will be added regarding this item as well.

ADJOURNMENT

There being no further business to come before the Board, the Special Board Meeting was adjourned at 2:41 p.m. on a motion made by Mr. Cirello, seconded by Ms. Powell and passed unanimously.

 	
Chairman/Vice Chairman		Secretary/Assistant Secretary Date Approved		

THE STATE OF THE DISTRICT
August 15, 2023

Alex Petrovsky
Chairman, Board of Supervisors

BETWEEN THE DEVELOPER’S DREAM….

US Dept. of the Interior Army Corps of Engineers
US Fish & Wildlife Dept.
State of Florida SFWMD
Collier County

……..AND

The history of the creation of Winding Cypress.
(Short Version)

August 20, 2003
U.S. Army Corps of Engineers Permit No. SAJ-1996-02945 (IP-MJD), which was issued on 8.20.03 authorizing the discharge of dredge
and fill material into waters of the United States.

September 2. 2003:
Deed of Conservation Easement 3252568 OR: 3387 Pgs. 2951-2962
Barron Collier Co., LTD, owner of the property, cedes oversight of the property to SFWMD in return for the issuance of a permit
to build a residential community and golf course.

From this point forward , SFWMD has oversight control and enforcement authority for everything in Winding Cypress.

This is why, when SFWMD issues instructions for remediation or maintenance repair, there is only one acceptable response.

And you know what that is.

CANAL SYSTEM IN SOUTH FLORIDA

Page 17

PROTECTING THE EVERGLADES

SFWMD RESTORATION PROJECTS

Lake Facts
Winding Cypress contains 946 acres, of which approximately 231acres are lake surfaces, and we have 30 lakes, and the community is divided into five zones, referred to as basins, each of which has about four or five lakes within its boundary. For example, the lake pictured is officially Lake 11-5, meaning lake number 5 in basin number 11, and it is bounded by Blackberry Drive, Geranium Way and Winding Cypress Blvd.
But …there are not 30 lakes in Winding Cypress. In fact, there are no lakes in Winding Cypress. What we do have are areas designed for one purpose, and one purpose only, regardless of their aesthetic value, and that is flood control. These 30 areas are officially “dry retention areas” very carefully and scientifically designed using computer-modeled storm data from ten year, 25-year and 100-year projected storm events.
Lake View or Preserve View?
There are 760 homes in Winding Cypress and 452, or 59%, are on a lake. The breakdown is: PHASE I - 60 homes on a lake.
PHASE II - 288 homes on a lake. PHASE III - 104 homes on a lake.

Hierarchy of Control and Oversight of Lakes and Lake Banks
US Department of the Interior (Because we live in a Federal Wildlife Sanctuary)
US Army Corps of Engineers (Because they are the builders of the water and flood control systems in South Florida)
State of Florida
SFWMD (Because they were created specifically to oversee all things “water” in South Florida.)
Collier County
Winding Cypress Community Development District (CDD), for two reasons:
because Winding Cypress lies within the legal jurisdiction of the CDD, as stated in the Declaration of Covenants, Conditions and Restrictions for Winding Cypress, published by the Collier County Clerk of Courts on 11.20.14.
because the SFWMD assigned “ownership,” for lack of a better term, and oversight responsibility to the CDD because it is what is referred to as a “special district” of government and has legal status not held by the HOA.

LAKE BANK MAINTENANCE REQUIREMENTS

Controlling Entity: SFWMD
Controlling Document: Permit #11-02132-P Description:
A stormwater management system for a
residential development with discharge into wetlands.
Including, but not limited to:

An annual inspection to review, and correct if necessary:

Lake side slopes shall be no steeper than 4:1 to a depth two feet below the control elevation.

Culverts are to be inspected and kept free of sediment. Sediment shall not be allowed to build up in culverts .

Drainage structures shall be checked for obstruction or any accumulation of sediment, trash, debris, etc, and cleaned. Any blockage should prompt further investigation.

Lake banks shall be properly stabilized.

Drop-off from rear yard to lake bank shall not exceed 9”.

Any swales or grassed areas showing erosion should be stabilized with the appropriate material such as sand, rock, plantings, bags or synthetic geotextile material.

Worn down berms and rainfall-created washouts should be immediately repaired, compacted and re-vegetated.

̣A report is to be filed after every inspection.

COMPARE PERFORMANCE TO THE STANDARD
Lake side slopes shall be no steeper than 4:1 to a depth two feet below the control elevation.

Drop-off from rear yard to lake bank shall not exceed 9”.

Worn down berms and rainfall-created washouts should be immediately repaired, compacted and re-vegetated.

Drainage structures shall be checked for obstruction or any accumulation of sediment, trash, debris, etc, and cleaned. Any blockage should prompt further investigation.

THIS ISSUE WAS NEVER CALLED OUT OR IDENTIFIED ON AN ANNUAL LAKE BANK REPORT FROM THE ENGINEER.

ALSO, THE ENGINEER NEVER WALKED EACH LAKE BANK TO VISUALLY INSPECT, RELYING INSTEAD ONLY ON PHOTOGRAPHS TAKEN BY AN EMPLOYEE.

The Winding Cypress CDD was created on 8.9.15, and governed by a five-member Board made up of Pulte employees.
From the beginning they were required to follow the instructions, rules and laws set forth by the SFWMD.
And almost from the beginning they began ignoring their responsibilities and collecting Notices of Non-Compliance from the SFWMD, which they ignored.
5/23/16: Notice of Deficiency for:
Engineer failed to submit required documents.
Improper construction of control structures in ponds.
Excessive slope on banks.
	Failed erosion controls resulting in sediment being transported to wetlands and Preserves.
Failure to put a rear-yard swale in every yard.

3/29/17:Notice of Non-Compliance for:
Broken monitoring wells.
Exotic and nuisance vegetation exceeding allowable limits.

9/19/18: Notice of Non-Compliance for:
Failure to conduct necessary maintenance in conservation areas.
Missing and improper Preserve signage.

10/1/18: Notice of Non-Compliance for:
Failure to conduct necessary maintenance to control vegetation.

3/10/20: Construction Completion Deficiency for:
“Significant” erosion issues.
Improper construction of control structures.

4/24/20: Notice of Non-Compliance for:
No Response to a Previous “No Response” letter. Failure to act on a previous Notice of Non-Compliance The first warning “No Response” letter was dated 3/10/20

6/18/20: FINAL NOTICE.
No response to two previous warning letters.

ON MAY 2, 2023 THE MEMBERS OF THE CDD BOARD WHO WERE EMPLOYED BY THE DEVELOPER CHOSE TO RESIGN AND WERE REPLACED BY WINDING CYPRESS HOMEOWNERS.
AT THAT MOMENT CONTROL OF THE BOARD PASSED FROM THE DEVELOPER TO
THE HOMEOWNERS.

DEVELOPER- CONTROLLED BOARD

HOMEOWNER- CONTROLLED BOARD

MAY 2, 2023

WHAT GOT DUMPED IN OUR LAPS?

WHERE DO YOU WANT THIS?

LAKE BANK PROBLEMS

WHY ARE THE CONDITIONS OF THE LAKE BANKS
A PROBLEM?

OTHER DEVELOPER-RELATED PROBLEMS NOT RELATED TO LAKE BANKS

1. Mr. & Mrs. Kevin Dufour 7006 Live Oak
Home built so close to the Preserve easement it may require a retaining wall to protect the slab for getting undermined.

SLOPE AND ELEVATION ISSUES AT TWO HOUSES NEXT DOOR TO EACH OTHER

SINKING PAVERS AT 7665 JACARANDA

Lanai Deck 7665
Jacaranda

Lanai Deck 7663
Jacaranda

Winding Cypress CDD

The district was established Sept. 8, 2015 pursuant to F.S. Chapter 190 and is governed by a 5-member board of Supervisors elected by landowners within in the district. Its fiscal year is Oct. 1 – Sept. 30.

Five board members:
Barbara Powell
Alex Petrovsky
Pat Ciriello
Scott Spitzer
Paul Ellwood

All board members are subject to the State of Florida’s sunshine rules.

Take control of erosion

DredgeSOX and ShoreSOX Erosion Control are both  designed with a double layer of knitted polyethylene mesh, that is filled 

by dredging shallow sediment into the containment unit.

Upon installation, SOX creates a new, fully integrated immediately solid 
and secure living shoreline. Both DredgeSOX and ShoreSOX are the  ideal method when a water body, such as a lake, is part of the project.  Unlike other erosion restoration options that are on the market,  DredgeSOX and ShoreSOX are quick to install and have little to no 

impact on surrounding property.

OUR OPTIONS

Do nothing.
Probable result: SFWMD will force us to do something eventually because we’re in a state of non-compliance, which they will not allow to continue indefinitely.
Caveat: We all know it will cost more to fix a problem the longer you wait.

Do something.
The bare minimum, hoping it stops the progression of the erosion problem.
Await the arrival of all the documents requested from SFWMD to learn what they think is the extent of the problem.

Be proactive.
Knowing something eventually will have to be done, and having a vested interest in how our community looks, proceed with an assessment so we have the funds to at least get an independent engineering forensic audit of what problems a third-party sees.

This Board is not here to make unilateral decisions for 700+ homeowners.
We are here to listen to you, to learn what YOU want us to do, and only then put your decisions into action.

RESOLUTION NO. 2023-14

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2023/2024 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, it is necessary for the Winding Cypress Community Development District ("District") to establish a regular meeting schedule for fiscal year 2023/2024; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2023/2024 which is attached hereto and made a part hereof as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, COLLIER COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted.

Section 2.  The regular meeting schedule, time and location for meetings for fiscal year 2023/2024 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.

PASSED, ADOPTED and EFFECTIVE this 15th day of August, 2023.

ATTEST:	WINDING CYPRESS
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024 REGULAR MEETING SCHEDULE

NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Winding Cypress Community Development District will hold Regular Meetings in the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114 at 1:00 p.m. on the following dates:

October 5, 2023
October 19, 2023
November 2, 2023
November 16, 2023
December 7, 2023
January 4, 2024
January 18, 2024
February 1, 2024
February 15, 2024
March 7, 2024
March 21, 2024
April 4, 2024
April 18, 2024
May 16, 2024
June 20, 2024
July 18, 2024
August 8 , 2024
September 5, 2024

The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District’s website or by contacting the District Manager at 941-223-2475 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.

From time to time one or two Supervisors may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 941-223-2475 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.

Meetings may be cancelled from time to time without advertised notice.

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
www.windingcypresscdd.org PUBLISH: NAPLES DAILY NEWS

FIRST AMENDMENT TO AGREEMENT FOR SERVICES BETWEEN
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AND SPECIAL DISTRICT SERVICES, INC.

This First Amendment to Agreement for Services made and entered into on this
	day of 	, 2023 (the “Effective Date”) by and between the Winding Cypress Community Development District, hereinafter referred to as “District” and Special District Services, Inc., hereinafter referred to as “SDS” whose address is 2501A Burns Road, Palm Beach Gardens, FL 33410.

WITNESSETH:

WHEREAS, on September 22, 2015, the District and SDS entered into an agreement for the purpose of SDS providing management services for the District (the “Agreement”), which contemplated unlimited meetings the initial year of the District and a maximum of twelve (12) meetings per year thereafter; and,
WHEREAS, on June 29, 2023 the District requested that SDS agree to increase the anticipated number of meetings per year from twelve (12) to eighteen (18).
NOW, THEREFORE, in consideration of the mutual covenants and agreements expressed herein the parties agree as follows:
Section I -Engagement. All terms and conditions contained in the September 22, 2015 Agreement between the District and the SDS remain unchanged except to the extent modified herein and are incorporated herein by reference.
Section II -Additional Duties. In addition to the duties and responsibilities contained in the Agreement, which contemplate a maximum of twelve (12) meetings per year after the first year, SDS will be responsible for all management responsibilities for a maximum of eighteen (18) meetings or workshops per year.

Section III – Compensation. The amended annual compensation for Section III- Compensation, A. Management Services Task 1-4 of the Agreement encompassing the

additional services described in Section II above shall be $50,000 per year, payable in twelve equal monthly payments of $4,166.67.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed the day and year first above written.

Winding Cypress	Special	District	Services,	Inc. Community Development District

By:			By:		 Chairman			President

Partnerships for Solution:

AGREEMENT FOR SERVICES MANAGEMENT AND VALIDATION

This Agreement made and entered this 22nd day of September, 2015 between Winding Cypress Community Development District (hereinafter called the District) located in Collier County, Florida (hereinafter called the County) and Special District Services, Inc. (hereinafter called SOS).

WHEREAS, the primary objective of this Agreement is for SDS to provide management, consulting and validation services to District; and

WHEREAS, District proposes to engage SDS to perform the tasks identified herein; and,

WHEREAS, District and SDS desire to reduce their Agreement to writing, setting forth the services to be rendered by SOS to District and the compensation to be paid by District to SDS for services rendered under this Agreement.

NOW, THEREFORE, in consideration of the mutual covenants contained herein, it is agreed as follows:
SECTION I -  RECITALS
The recitals set forth hereinabove are true and correct and incorporated herein by reference.

SECTION II -  MANAGEMENT SERVICES
WORK PROGRAM -	Management

Task 1. SDS will serve as general manager to the District and an officer of the District and will provide those services necessary for the management and operation of the District including, but not limited to, preparation of agendas, legal advertisements, minutes of meetings, preparation and maintenance of mandated District website, communications and coordination with other governmental agencies and District professionals, general supervision, and day to day management of the operations of the District in accordance with the provisions of Chapter 190 and Chapter 189, Florida Statutes. Management of the maintenance of District facilities or property is not included in this Agreement and is subject to negotiation if required. During the first year of this Agreement the amount of District Board meetings shall be unlimited.
Task 2. SDS will maintain the District books, accounts, records, purchasing procedures and financial reporting procedures, write all checks and prepare financial reports.

Task 3. SDS will assist the District in the selection of professionals, including counsel, bond counsel, financial advisor and underwriter, or, if directed by the District, SDS, as an officer and general manager of the District will retain such professionals for the District in accordance with terms mutually agreed to by the parties.

The Oaks Center•2501 A Burns Road• Palm Beach Gardens, FL 33410-5204	o:561.630.4922 • tf:877.737.4922 • f:561.630.4923, www.sdsinc.org Additional Offices: Miami, Ft. Lauderdale• Bonita Springs	Page 40

Winding Cypress Community Development District September 22, 2015
Page 2 of 4

Task 4. SDS, as general manager of the District, will provide general consulting services to District on a continuing basis. Consulting services include, but are not limited to, budgeting, public bidding and competitive negotiation requirements for public works projects, governmental accounting and chart of account requirements, policies and procedures, staffing and personnel requirements, and such other special district services that will need to be addressed in the immediate and long term future.

Task 5. SDS will prepare the annual assessment roll for the submittal to the Collier County
following adoption by the District.

Task 6. SDS will assist the District in the structuring or restructuring of bond issue(s) as necessary and agreed to by the District. Services include, but are not limited to, assistance in the preparation of the Schedule of Events, the financing plan, the Official Statement and other financing documents. A representative of SDS will be available to testify as an expert witness at any bond validation or other legal proceeding.

Task 7. SDS will provide such other services as mutually agreed to by the parties.

WORK PROGRAM - VALIDATION

Task 1. SDS will assist District's counsel, bond counsel, financial advisor and underwriter in reviewing the Engineers Report that is required for Validation.

Task 2. SDS, upon the request of the District, will prepare the Special Assessment Methodology Report that is required for Validation.

Task 3. SDS, upon the request of the District, will assist Bond Counsel in preparing for Validation.

Task 4. SDS, ifrequested, will serve as an expert witness for the Validation hearing.

Upon the completion of the Special Assessment Methodology Report and delivery to the Board of Supervisors of the District, payment to SDS for Section III is due and payable. SDS will perform Tasks 3 and 4 of Section III at no additional cost.

SECTION III- COMPENSATION

MANAGEMENT SERVICES

Task 1-4.  $33,000 per year, payable in twelve (12) equal monthly payments of $2,750. Said fee will be increased annually after the first year based on any increase in the Consumer Price Index (CPI).

Task 5. $5,000 payable upon the submittal of the final Annual Assessment Roll to the County.

Winding Cypress Community Development District September 22, 2015
Page 3 of 4

Task 6. The fee for assisting the District in preparing the bond issue shall be a flat fee of $15,000 for all issues up to $10,000,000. The fee for bond issues over $10,000,000 will be $25,000.

Task 7. This fee will be mutually agreed to by the parties prior to commencement.

VALIDATION SERVICES

Task 1. There is no charge for Task 1.

Task 2. Upon the completion of the Special Assessment Methodology Report and delivery to the Board of Supervisors SDS shall be paid the amount of$15,000.

Task 3. There is no charge for Task 3.

Task 4. There is no charge for Task 4.

In addition, for its services as general manager to the District, SDS shall be reimbursed for out­ of-pocket expenses incurred in the performance of the services defined herein (i.e. photocopies, postage, long distance telephone calls, mileage, etc.). SDS will submit monthly invoices to District for work performed under the terms of this Agreement. Payment shall become due and payable within fifteen (15) days of receipt. Compensation for additional services covered under Section II, Task 7 shall be in accordance with the terms mutually agreed to by the parties.

NOTE: There will likely be other costs associated with the management of the District such as the Engineer's report, financial advisory fees, legal fees and legal advertising. These functions will be performed by others and are not a part of this agreement.

SECTION V -	DOCUMENTS

All documents, maps, drawings, data and worksheets prepared by SDS under this Agreement shall be the property of the District, upon payment in full of all fees and costs set forth above.

SECTION VI - TERM OF AGREEMENT

This Agreement shall be continuous beginning with the date the Agreement is signed. Termination of the Agreement shall be available to each party with written notice given sixty (60) days in advance of the intent to cancel. If termination is by the District and not for cause, District will pay SDS the equivalent of ninety 90 days management fee as stated for Tasks 1-  4 of Section IV
- Compensation, in addition to any other fees or costs due hereunder. If the termination is by the District and for cause, this Agreement will terminate immediately without advance written notice. "For cause" termination shall be defined, for purposes of this Agreement, as the breach of any material tem1 of this Agreement.

Winding Cypress Community Development District September 22, 2015
Page 4 of 4

SECTION  VII -AMENDMENTS/ASSIGNMENTS

This Agreement represents the entire understanding between the parties.

This Agreement is non-transferable and non-assignable without the express written consent of both parties.

This Agreement may be executed in counterparts, all of which together shall constitute one Agreement,
This Agreement shall be governed by and construed in accordance with the Laws of the State of Florida.

SECTION VIII - MISCELLANEOUS

If either party to this Agreement shall institute any suit or legal action to enforce any of the terms or conditions of this Agreement, the prevailing party shall be entitled to recover all costs incurred, including but not limited to reasonable attorney's fees and cost for all matters related to such litigation, and any appeal thereto. Venue for any action arising out of this Agreement shall lie in Palm Beach County, Florida.

The District acknowledges that SDS is an officer and general manager of the District and is not an attorney and may not render legal advice or opinions, or a financial advisor registered with the Securities and Exchange Commission and the Municipal Securities Rulemaking Board, and is not engaged to give advice with respect to the issuance of bonds or municipal financial products.

Time is of the essence as to this Agreement.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed the day and year first above written.

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

By: .	,

 M	

SPECIAL DISTRICT SERVICES, INC

By: -------t-  u!i_l ---	
 Todd Wodraska, President	

Printed Name and Title	Date	Printed Name and Title	Date

WINDING CYPRESS COMMUNITY  DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL YEAR 2023/2024 BUDGET; NOTICE OF PUBLIC HEARING TO CONSIDER THE IMPOSITION OF OPERATIONS AND MAINTENANCE SPECIAL ASSESSMENTS, ADOPTION OF AN ASSESSMENT ROLL, AND THE LEVY, COLLECTION, AND ENFORCEMENT OF THE SAME; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.

Upcoming Public Hearings, and Regular Meeting

The Board of Supervisors (“Board”) for the Winding Cypress Community Development District (“District”) will hold the following two public hearings and a regular meeting:

DATE:	August 15, 2023
TIME:	1:00 p.m.
LOCATION:	Clubhouse at Winding Cypress 7180 Winding Cypress Drive Naples, Florida 34114

The first public hearing is being held pursuant to Chapter 190, Florida Statutes, to receive public comment and objections on the District’s proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”). The second public hearing is being held pursuant to Chapters 190 and 197, Florida Statutes, to consider the imposition of operations and maintenance special assessments (“O&M Assessments”) upon the lands located within the District, to fund the Proposed Budget for Fiscal Year 2023/2024; to consider the adoption of an assessment roll; and, to provide for the levy, collection, and enforcement of assessments. At the conclusion of the hearings, the Board will, by resolution, adopt a budget and levy O&M Assessments as finally approved by the Board. A Board meeting of the District will also be held where the Board may consider any other District business.

Description of Assessments

The District imposes O&M Assessments on benefitted property within the District for the purpose of funding the District’s general administrative, operations, and maintenance budget. A description of the services to be funded by the O&M Assessments, and the properties to be improved and benefitted from the O&M Assessments, are all set forth in the Proposed Budget. A geographic depiction of the property potentially subject to the proposed O&M Assessments is identified in the map attached hereto. The table below shows the schedule of the proposed O&M Assessments, which are subject to change at the hearing:

Land Use	Total # of Units / Acres	EAU Factor	Proposed O&M Assessment (including collection costs / early payment discounts)	
Platted Lot	1	1	$794.99	

The proposed O&M Assessments as stated include collection costs and/or early payment discounts, which Collier County (“County”) may impose on assessments that are collected on the County tax bill. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for O&M Assessments, such that no assessment hearing shall be held or notice provided in future years unless the assessments are proposed to be increased or another criterion within Section 197.3632(4), Florida Statutes, is met. Note that the O&M Assessments do not include any debt service assessments previously levied by the District and due to be collected for Fiscal Year 2023/2024.

For Fiscal Year 2023/2024, the District intends to have the County tax collector collect the assessments imposed on certain developed property, and will directly collect the assessments imposed on the remaining benefitted property by sending out a bill prior to, or during, November 2023. It is important to pay your assessment because failure to pay will cause a tax certificate to be issued against the property which may result in loss of title, or for direct billed assessments, may result in a foreclosure action, which also may result in a loss of title. The District’s decision to collect assessments on the tax roll or by direct billing does not preclude the District from later electing to collect those or other assessments in a different manner at a future time.

Additional Provisions

The public hearings and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. A copy of the Proposed Budget, proposed assessment roll, and the agenda for the hearings and meeting may be obtained at the offices of the District Manager, located at c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, Ph: (561) 630-4922 (“District Manager’s Office”), during normal business hours. The public hearings and meeting may be continued to a date, time, and place to be specified on the record at the hearings or meeting. There may be occasions when staff or board members may participate by speaker telephone.

Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager’s Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

Please note that all affected property owners have the right to appear at the public hearings and meeting, and may also file written objections with the District Manager’s Office within twenty (20) days of publication of this notice. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearings or meeting is advised that person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Michelle Krizen District Manager

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

www.windingcypresscdd.org

Page 44

ND-GCI1088139-01

RESOLUTION 2023-15

THE ANNUAL APPROPRIATION RESOLUTION OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Winding Cypress Community Development District (“District”) proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

SECTION 1.   BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Winding Cypress Community Development District for the Fiscal Year Ending September 30, 2024.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the website for at least 2 years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2023/2024, the sum of $1,446,860.00 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	608,957		
DEBT SERVICE FUND (SERIES 2015)	$	526,216		
DEBT SERVICE FUND (SERIES 2019)	$	311,687		
TOTAL ALL FUNDS	$	1,446,860		
SECTION 3.	BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024 or within 60 days following the end of the Fiscal Year 2023/2024 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if

the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 15th DAY OF August 2023.

ATTEST:	WINDING CYPRESS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair, Board of Supervisors

Exhibit A:	FY 2023/2024 Budget

Exhibit A

FY 2022/2023 Budget

Winding Cypress Community Development District

Final Budget For Fiscal Year 2023/2024
October 1, 2023 - September 30, 2024

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2015)

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2019)

ASSESSMENT COMPARISON

FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024
OCTOBER 1, 2023 - SEPTEMBER 30, 2024

REVENUES	
FISCAL YEAR 2023/2024 BUDGET	
O M Operation Maintenance Assessments	608 57	
'ebt Assessments Series 20 5	526 2 6	
'ebt Assessments Series 20 	3 687	
 nterest ncome	 500	
TOTAL REVENUES	$	1,448,360	
		
EXPENDITURES		
Administrative Expenditures		
Supervisor Fees	 2 000	
Payro 7a[es (mp oyer	 60	
Management	50 000	
/ega 	25 500	
/ega  (ngineering ([traordinary	250 000	
Assessment Ro 	5 000	
Audit Fees	4 200	
Arbitrage Rebate Fee	650	
 nsurance	6 700	
/ega Advertisements	4 000	
Misce aneous	725	
Postage	300	
Office Supp ies	575	
'ues Subscriptions	 75	
7rustee Fee	8 300	
Continuing 'isc osure Fee	 000	
Total Administrative Expenditures	$	370,085	
		
Maintenance Expenditures		
(ngineering/ nspections	20 000	
Preserve Maintenance	7 700	
/aNe %anN Maintenance	75 000	
Pipe Maintenance	20 000	
Total Maintenance Expenditures	$	194,700	
		
Total O&M Expenditures	$	564,785	
		
REVENUES LESS EXPENDITURES	$	883,575	
		
%ond Payments Series 20 5	 486 750 	
%ond Payments Series 20 	 288 3 	
		
BALANCE	108,514	
		
County Appraiser 7a[ Co ector Fee	 4  6 	
'iscounts For (ar y Payments	 58 5 8 	
		
EXCESS/ (S+ORTFALL)	$	-	
		
Carryover Funds From Prior Year	0	
		
NET EXCESS/ (S+ORTFALL)	$	-	

DETAILED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024
OCTOBER 1, 2023 - SEPTEMBER 30, 2024

REVENUES	

FISCAL YEAR 2021/2022
ACTUAL	

FISCAL YEAR 2022/2023
BUDGET	

FISCAL YEAR 2023/2024
BUDGET	

COMMENTS	
O&M (Operation & Maintenance) Assessments	178,300	177,752	608,957	(xpenditures /ess nterest & Carryover/.925	
Debt Assessments - Series 2015	526,393	526,216	526,216	Bond Payments/.925	
Debt Assessments - Series 2019	311,909	311,687	311,687	Bond Payments/.925	
 nterest ncome	908	180	1,500	Operating Account $300 - Preserve Account $1,200	
TOTAL REVENUES	1,017,510	$	1,015,835	$	1,448,360		
					
EXPENDITURES					
Administrative Expenditures					
Supervisor Fees	0	1,200	12,000	Supervisor Fees	
Payro Taxes - (mp oyer	0	96	960	ProMected At 8 Of Supervisor Fees	
Management	36,588	37,680	50,000	$12,320 ncrease From 2022/2023 Budget	
/ega 	8,629	15,500	25,500	$10,000 ncrease From 2022/2023 Budget	
/ega & (ngineering - (xtraordinary	0	0	250,000	/ega & (ngineering - (xtraordinary	
Assessment Ro 	5,000	5,000	5,000	As Per Contract	
Audit Fees	4,000	4,100	4,200	Accepted Amount Of 2022/2023 Audit	
Arbitrage Rebate Fee	650	650	650	No Change From 2022/2023 Budget	
 nsurance	5,706	6,000	6,700	Fisca Year 2022/2023 (xpenditure :as $6,134	
/ega Advertisements	2,058	2,500	4,000	$1,500 ncrease From 2022/2023 Budget	
Misce aneous	464	750	725	$25 Decrease From 2022/2023 Budget	
Postage	303	275	300	$25 ncrease From 2022/2023 Budget	
Office Supp ies	588	550	575	$25 ncrease From 2022/2023 Budget	
Dues & Subscriptions	175	175	175	No Change From 2022/2023 Budget	
Trustee Fee	7,740	7,800	8,300	$500 ncrease From 2022/2023 Budget	
Continuing Disc osure Fee	1,500	1,500	1,000	$500 Decrease From 2022/2023 Budget	
Total Administrative Expenditures	73,401	$	83,776	$	370,085		
					
Maintenance Expenditures					
(ngineering/ nspections	27,088	8,500	20,000	FY 2022/2023 (xpenditure Through March 2023 :as $13,360	
Preserve Maintenance	75,100	79,700	79,700	No Change From 2022/2023 Budget	
/aNe BanN Maintenance	0	25,000	75,000	$50,000 ncrease From 2022/2023 Budget	
Pipe Maintenance	0	0	20,000	For Testing And C eaning	
Total Maintenance Expenditures	$	102,188	$	113,200	$	194,700		
					
Total O&M Expenditures	$	175,589	$	196,976	$	564,785		
					
REVENUES LESS EXPENDITURES	841,921	$	818,859	$	883,575		
					
Bond Payments - Series 2015	(496,286)	(486,750)	(486,750)	2024 Principa & nterest Payments	
Bond Payments - Series 2019	(294,081)	(288,311)	(288,311)	2024 Principa & nterest Payments	
					
BALANCE	51,554	43,798	108,514		
					
County Appraiser & Tax Co ector Fee	(14,435)	(35,039)	(49,916)	Three And One Ha f Percent Of Tota Assessment Ro 	
Discounts For (ar y Payments	(38,548)	(41,134)	(58,598)	Four Percent Of Tota Assessment Ro 	
					
EXCESS/ (SHORTFALL)	$	(1,429)	$	(32,375)	$	-		
					
Carryover Funds From Prior Year	0	32,375	0	Carryover Funds From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(1,429)	$	-	$	-		

DETAILED FINAL DEBT SERVICE FUND (SERIES 2015) BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024
OCTOBER 1, 2023 - SEPTEMBER 30, 2024

REVENUES	

FISCAL YEAR

2021/2022

ACTUAL	

FISCAL YEAR

2022/2023

BUDGET	

FISCAL YEAR

2023/2024

BUDGET	

COMMENTS	

 nterest ncome	
31	
25	
100	
ProMected nterest For 2023/2024	

NA9 Tax Co ection	
496,285	
486,750	
486,750	
Maximum Debt Service Co ection	

Total Revenues	
$	496,316	
$	486,775	
$	486,850		

EXPENDITURES					

Principa Payments	
145,000	
160,000	
165,000	
Principa Payment Due n 2024	

 nterest Payments	
333,578	
323,625	
316,625	
Principa Payment Due n 2024	

Bond Redemption	
0	
3,150	
5,225	
(stimated (xcess Debt Co ections	

Total Expenditures	
$	478,578	
$	486,775	
$	486,850		

Excess/ (Shortfall)	
$	17,738	
$	-	
$	-		

Series 2015 Bond Information

Origina Par Amount =	$7,535,000	Annua Principa Payments Due =	November 1st	
 nterest Rate =	4.00% - 5.00%	Annua nterest Payments Due =	May 1st & November 1st	
 ssue Date =	December 2015			
Maturity Date =

Par Amount As Of 1/1/23 =	November 2045

$6,535,000			

DETAILED FINAL DEBT SERVICE (SERIES 2019) FUND BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024
OCTOBER 1, 2023 - SEPTEMBER 30, 2024

REVENUES	

FISCAL YEAR

2021/2022

ACTUAL	

FISCAL YEAR

2022/2023

BUDGET	

FISCAL YEAR

2023/2024

BUDGET	

COMMENTS	

 nterest ncome	
17	
25	
100	
ProMected nterest For 2023/2024	

NAV Tax Co ection	
294,081	
288,311	
288,311	
Maximum Debt Service Co ection	

Total Revenues	
$	294,098	
$	288,336	
$	288,411		

EXPENDITURES					

Principa Payments	
75,000	
85,000	
85,000	
Principa Payment Due n 2024	

 nterest Payments	
208,938	
203,031	
201,344	
Principa Payment Due n 2024	

Bond Redemption	
0	
305	
2,067	
(stimated (xcess Debt Co ections	

Total Expenditures	
$	283,938	
$	288,336	
$	288,411		

Excess/ (Shortfall)	
$	10,160	
$	-	
$	-		

Series 2019 Bond Information

Origina Par Amount =	$4,470,000	Annua Principa Payments Due =	November 1st	
 nterest Rate =	3.75% - 5.00%	Annua nterest Payments Due =	May 1st & November 1st	
 ssue Date =	February 2019			
Maturity Date =

Par Amount As Of 1/1/23 =	November 2049

$4,240,000			

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fisca Year	Fisca Year	Fisca Year	Fiscal Year
2020/2021	2021/2022	2022/2023	2023/2024
	Assessment*			Assessment*	 	Assessment*	 	Projected Assessment*	

O & M For Phases 1 & 2 SF Vi as	$	232.13		$	232.07		$	232.06		$	794.99	
Debt For Phases 1 & 2 SF Vi as	$	849.00		$	849.00		$	849.00		$	849.00	
Total For Phases 1 & 2 SF Villas	$	1,081.13		$	1,081.07		$	1,081.06		$	1,643.99	
O & M For Phases 1 & 2 SF 50' Units	$	232.13		$	232.07		$	232.06		$	794.99	
Debt For Phases 1 & 2 SF 50' Units	$	954.00		$	954.00		$	954.00		$	954.00	
Total For Phases 1 & 2 SF 50' Units	$	1,186.13		$	1,186.07		$	1,186.06		$	1,748.99	
O & M For Phases 1 & 2 SF 65' Units	$	232.13		$	232.07		$	232.06		$	794.99	
Debt For Phases 1 & 2 SF 65' Units	$	1,060.00		$	1,060.00		$	1,060.00		$	1,060.00	
Total For Phases 1 & 2 SF 65' Units	$	1,292.13		$	1,292.07		$	1,292.06		$	1,854.99	
O & M For Phase 3 SF 50' Units	$	232.13		$	232.07		$	232.06		$	794.99	
Debt For Phase 3 SF 50' Units	$	1,429.00		$	1,429.00		$	1,429.00		$	1,429.00	
Total For Phase 3 SF 50' Units	$	1,661.13		$	1,661.07		$	1,661.06		$	2,223.99	
O & M For Phase 3 SF 65' Units	$	232.13		$	232.07		$	232.06		$	794.99	
Debt For Phase 3 SF 65' Units	$	1,544.00		$	1,544.00		$	1,544.00		$	1,544.00	
Total For Phase 3 SF 65' Units	$	1,776.13		$	1,776.07		$	1,776.06		$	2,338.99	
* Assessments nc ude the Fo owing 												
4% Discount for Ear y Payments 2% County Tax Co ector Fee
1.5% County Property Appraiser Fee

Community nformation 	Phases 1 & 2 		Phase 3 		Note 	
Phases 1 & 2  554 Units	Vi as 	152 Units	Vi as 	0 Units	Deve oper made Phase 3 Bond Prepayment	
Phase 3	212 Units	50' /ots 	270 Units	50' /ots 	136 Units	in -anuary 2020 for 1 ot differentia 	
Tota 	766 Units	65' /ots	132 Units Tota	 554 Units	65' /ots	76 Units Tota	 212 Units	(1 65' /ot Rep aced with 1 50' /ot)	

8/4/2023 8 43 AM	V

RESOLUTION 2023-16

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2023/2024; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Winding Cypress Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and

WHEREAS, the District is located in Collier County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), attached hereto as Exhibit “A” and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2023/2024; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Winding Cypress Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1.  BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits “A” and “B,” is hereby found to be fair and reasonable.

SECTION 2.  ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits “A” and “B.” The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5.  Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 15th day of August 2023.

ATTEST:	WINDING CYPRESS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair, Board of Supervisors

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit A
Budget

Exhibit B
Assessment Roll

RESOLUTION NO. 2023-17

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, AUTHORIZING THE ESTABLISHMENT OF A DISTRICT CHECKING/OPERATING ACCOUNT, DESIGNATING DISTRICT OFFICIALS AND/OR AUTHORIZED STAFF TO REVIEW, APPROVE AND ISSUE PAYMENT OF EXPENDITURES, SELECTING THE SIGNATORIES THEREOF; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, The Winding Cypress Community Development District ("District") has established a District checking/operating account in order for the District to expend public funds of the District as authorized and required; and
WHEREAS, the Board of Supervisors (the “Board”) of the District shall designate authorized staff and/or District officials to approve expenditures, via electronic or non-electronic approval processes, from the checking/operating account;
WHEREAS, the Board of the District has selected Todd Wodraska, Jason Pierman, Patricia LasCasas, Michelle Krizen and 	 to serve as the signatories, as required, on the District checking/operating account; and
WHEREAS, all resolutions or parts thereof of the District in conflict with the provisions contained herein are to the extent of any such conflict, hereby superseded and repealed.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, AS FOLLOWS:

Section 1.    The above recitals are hereby adopted.
Section 2.   Each expenditure from the checking/operating account will require a minimum of two (2) approvals and a designated member of the Board, by an electronic approval procedure, will have an opportunity to review the District’s expenditure(s) prior to release of payment(s).
Section 3.  When necessary to write checks, the signatures of two (2) of the six (6) signatories named herein will be required on all District checks tendered from the District checking/operating account, as approved.

PASSED, ADOPTED and becomes EFFECTIVE this 15th day of August, 2023.

ATTEST:	WINDING CYPRESS
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Winding Cypress Community Development District

Financial Report For July 2023

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
JULY 2023

REVENUES	
Annual Budget
10/1/22 9/30/23	
Actual Jul 23	Year To Date Actual
10/1/22 7/31/23	
O M Assessments	177,752	27	177, 17	
Debt Assessments 2015 	526,216	0	524,45 	
Debt Assessments 201 	311,6 7	0	310,450	
Other Revenue	0	0	0	
 nterest ncome Operating	1 0	0	5, 47	
 nterest ncome Preserve Areas	0	0	15,7 	
TOTAL REVENUES	$	1,015,835	$	27	$	1,034,362	
				
EXPENDITURES				
Supervisor Fees	1,200	0	0	
Pa\roll 7a[es Emplo\er	 6	0	0	
Engineering nspections	 ,500	0	2 ,6 4	
Preserve Maintenance	7 ,700	0	75,100	
/aNe %anN Maintenance	25,000	0	0	
Management	37,6 0	3,140	31,400	
/egal	15,500	0	16,220	
Assessment Roll	5,000	0	0	
AuGit Fees	4,100	0	4,600	
Arbitrage Rebate Fee	650	0	650	
 nsurance	6,000	0	6,134	
/egal AGvertisements	2,500	0	2,75 	
Miscellaneous	750	326	 61	
Postage	275	10 	461	
Office Supplies	550	117	646	
Dues Subscriptions	175	0	175	
7rustee Fee	7, 00	0	 ,27 	
Continuing Disclosure Fee	1,500	0	0	
StormZater Management	0	0	1,500	
TOTAL EXPENDITURES	$	196,976	$	3,692	$	177,467	
				
REVENUES LESS EXPENDITURES	$	818,859	$	 3,665 	$	856,895	
				
%onG Pa\ments 2015 	 4 6,750 	0	 4 4,3 	
%onG Pa\ments 201 	 2 ,311 	0	 2 2,656 	
				
BALANCE	$	43,798	$	 3,665 	$	69,840	
				
Count\ Appraiser 7a[ Collector Fees	 35,03 	0	 1 ,472 	
Discounts For Earl\ Pa\ments	 41,134 	0	 3 ,535 	
				
EXCESS/ SHORTFALL 	$	 32,375 	$	 3,665 	$	11,833	
				
CARRYOVER FROM PR OR YEAR	32,375	0	0	
				
NET EXCESS/ SHORTFALL 	$	 	$	 3,665 	$	11,833	
				
Operating Account Bank Balance As Of 7/31/23	$	122,863.71		
Accounts Payable As Of 7/31/23	$	20,728.47		
Accounts Receivable As Of 7/31/23	$	 		
Available Funds As Of 7/31/23	$	102,135.24		

764,678.46

$

Preserve Areas Bank Account As Of 7/31/23

Preserve Areas Funds Totaling $748,196 Are Designated For A Long Term Management Fund For The Preserve Areas These Funds Cannot Be Used For District Operations.

Winding Cypress CDD
Expenditures
October 2022 through July 2023

	Date		Invoice 		Vendor		Memo		Amount	
Expenditures
01 1310 · Engineering										
	11/25/2022		19216-01-48		J.R. Evans Engineering		general consultation services thru 11/25/2022		1,120.00	
	01/27/2023		19216-01-49		J.R. Evans Engineering		general consultation services thru 01/27/2023		420.00	
	02/24/2023		19216-01-50		J.R. Evans Engineering		general consultation services thru 02/24/2023		6,395.00	
	03/31/2023		19216-01-51		J.R. Evans Engineering		general consultation services thru 03/31/2023		5,425.00	
	04/28/2023		19216-01-52		J.R. Evans Engineering		general consultation services thru 04/28/2023		6,046.50	
	05/30/2023		19216-01-53		J.R. Evans Engineering		general consultation services thru 05/30/2023		5,180.00	
	06/30/2023		19216-01-54		J.R. Evans Engineering		general consultation services thru 06/30/2023		4,097.50	
Total 01-1310 · Engineering									28,684.00	
01 1311 · Management Fees										
	10/31/2022		2022-1668		Special District Services		management fee October 2022		3,140.00	
	11/30/2022		2022-1772		Special District Services		management fee 1ovember 2022		3,140.00	
	12/31/2022		2022-1982		Special District Services		management fee December 2022		3,140.00	
	01/31/2023		2023-0069		Special District Services		management fee Januar\ 2023		3,140.00	
	02/28/2023		2023-0177		Special District Services		management fee Februar\ 2023		3,140.00	
	03/31/2023		2023-0286		Special District Services		management fee March 2023		3,140.00	
	04/30/2023		2023-0393		Special District Services		management fee April 2023		3,140.00	
	05/31/2023		2023-0518		Special District Services		management fee Ma\ 2023		3,140.00	
	06/30/2023		2023-0628		Special District Services		management fee June 2023		3,140.00	
	07/31/2023		2023-0751		Special District Services		management fee Jul\ 2023		3,140.00	
Total 01-1311 · Management Fees									31,400.00	
01 1315 · Legal Fees										
	10/31/2022		10/31/2022		.utaN RocN //P		legal services thru 10/31/2022		477.80	
	11/30/2022		11/30/2022		.utaN RocN //P		legal services thru 11/30/2022		2,180.15	
	12/31/2022		12/31/2022		.utaN RocN //P		legal services thru 12/31/2022		406.00	
	01/31/2023		01/31/2023		.utaN RocN //P		legal services thru 01/31/2023		904.05	
	02/28/2023		02/28/2023		.utaN RocN //P		legal services thru 02/28/2023		782.50	
	03/31/2023		03/31/2023		.utaN RocN //P		legal services thru 03/31/2023		347.50	
	04/30/2023		04/30/2023		.utaN RocN //P		legal services thru 04/30/2023		1,116.00	
	05/30/2023		05/30/2023		.utaN RocN //P		legal services thru 05/30/2023		3,784.50	
	06/30/2023		06/30/2023		.utaN RocN //P		legal services thru 06/30/2023		6,221.00	
Total 01-1315 · /egal Fees									16,219.50	
01 1320 · Audit Fees										
	06/02/2023		24332		*rau and Associates		fee for FY 2021/2022 audit		4,600.00	
Total 01-1320 · Audit Fees									4,600.00	

Winding Cypress CDD
Expenditures
October 2022 through July 2023

Date	Invoice	Vendor	Memo	Amount

01 1330 · Arbitrage Rebate Fee		
	01/12/2023	002904	LLS Ta[ Solutions nc	Arbitrage Rebate calc report fee Series 2015	650.00	
Total 01-1330 · Arbitrage Rebate Fee					650.00	
01 1450 · Insurance						
	10/01/2022	16520	Egis nsurance Advisors LLC	policy 100122281 10/1/22-10/1/23	6,134.00	
Total 01-1450 · nsurance					6,134.00	
01 1480 · Legal Advertisements						
	10/25/2022	0005055489	1aples Daily 1eZs	1otice of LO Mtg Reg %oard Mtg	686.00	
	01/30/2023	0005322143	1aples Daily 1eZs	1otice of %oard Mtg	252.00	
	03/31/2023	0005494752	1aples Daily 1eZs	1otice of %oard Mtg	294.00	
	04/24/2023	0005569984	1aples Daily 1eZs	1otice of %oard Mtg	301.00	
	05/28/2023	0005643066	1aples Daily 1eZs	1otice of %oard Mtg	602.00	
	06/30/2023	0005715189	1aples Daily 1eZs	1otice of Special %oard Mtg 6/21 6/30 	623.00	
Total 01-1480 · Legal Advertisements					2,758.00	
01 1512 · Miscellaneous						
	12/31/2022	2022-1982	Special District Services	travel - 1ovember 2022	195.00	
	03/31/2023	2023-0286	Special District Services	conference calls - February 2023	39.40	
	03/31/2023	2023-0286	Special District Services	travel - February 2023	72.05	
	05/31/2023	2023-0518	Special District Services	conference calls - April 2023	21.47	
	05/31/2023	2023-0518	Special District Services	Travel - April 2023	72.05	
	06/30/2023	2023-0628	Special District Services	conference calls - May 2023	63.52	
	06/30/2023	2023-0628	Special District Services	Travel - May 2023	72.05	
	07/31/2023	2023-0751	Special District Services	conference calls - June 2023	181.78	
	07/31/2023	2023-0751	Special District Services	Travel - June 2023	144.10	
Total 01-1512 · Miscellaneous					861.42	

Winding Cypress CDD
Expenditures
October 2022 through July 2023

Date	Invoice	Vendor	Memo	Amount

01 1513 · Postage and Delivery	
10/31/2022	
2022-1668	
Special District Services	
FedEx September 2022	
4.40	
	11/30/2022	2022-1772	Special District Services	FedEx October 2022	40.74	
	11/30/2022	2022-1772	Special District Services	postage October 2022	7.82	
	12/30/2022	12/30/2022	Collier County Tax Collector,	pro rata share of postage for tax billing	76.61	
	12/31/2022	2022-1982	Special District Services	FedEx 1ovember 2022	21.30	
	01/31/2023	2023-0069	Special District Services	FedEx December 2022	31.40	
	02/28/2023	2023-0177	Special District Services	FedEx January 2023	5.48	
	03/31/2023	2023-0286	Special District Services	FedEx February 2023	64.74	
	04/10/2023	04/10/2023	Collier County Tax Collector,	pro rata share of postage for tax billing	6.31	
	04/30/2023	2023-0393	Special District Services	FedEx -March 2023	61.65	
	05/31/2023	2023-0518	Special District Services	FedEx -April 2023	24.05	
	06/30/2023	2023-0628	Special District Services	postage - May 2023	8.34	
	07/31/2023	2023-0751	Special District Services	FedEx - June 2023	108.64	
Total 01-1513 · Postage and Delivery
01 1514 · Office Supplies	

10/31/2022	

2022-1668	

Special District Services	

copier charges 09/30/2022	461.48

19.50	
	11/30/2022	2022-1772	Special District Services	copier charges October 2022	23.40	
	11/30/2022	2022-1772	Special District Services	meeting booNs October 2022	32.00	
	12/31/2022	2022-1982	Special District Services	copier charges 1ovember 2022	18.90	
	12/31/2022	2022-1982	Special District Services	meeting booNs 1ovember 2022	60.00	
	01/31/2023	2023-0069	Special District Services	copier charges December 2022	21.30	
	02/28/2023	2023-0177	Special District Services	copier charges January 2023	8.70	
	03/31/2023	2023-0286	Special District Services	copier charges February 2023	41.25	
	03/31/2023	2023-0286	Special District Services	meeting booNs February 2023	40.00	
	04/30/2023	2023-0393	Special District Services	copier charges March 2023	9.45	
	05/31/2023	2023-0518	Special District Services	copier charges April 2023	40.20	
	05/31/2023	2023-0518	Special District Services	meeting booNs - April 2023	32.00	
	06/30/2023	2023-0628	Special District Services	copier charges May 2023	149.40	
	06/30/2023	2023-0628	Special District Services	meeting booNs - May 2023	32.00	
	07/31/2023	2023-0751	Special District Services	copier charges June 2023	53.70	
	07/31/2023	2023-0751	Special District Services	meeting booNs - June 2023	64.00	
Total 01-1514 · Office Supplies					645.80	

Winding Cypress CDD
Expenditures
October 2022 through July 2023

Date	Invoice	Vendor	Memo	Amount

01 1540 · Dues, License & Subscriptions	
10/03/2022	
87215	
Department of Economic Opportunity	
special district fee FY 22/23	
175.00	
Total 01-1540 · Dues, License & Subscriptions
01 1550 · Trustee Fees	

12/23/2022	

6772310	

8S %anN trustee fees 	

Series 2015 12/1/22-11/30/23	175.00

4,246.25	
	02/24/2023	6837647	8S %anN trustee fees 	Series 2019 02/01/23 -01/31/24	4,031.25	
Total 01-1550 · Trustee Fees
01 1805 · Stormwater Management	

06/05/2023	

22306006	

Sewer Viewer	

rov storm w/ crew	8,277.50

1,500.00	
Total 01-1805 · Stormwater Management
01 1813 · Preserve Maintenance	

12/30/2022	

 NV009330	

Collier Environmental Services	

Annual Maintenance treatment to wetland preserves	1,500.00

75,100.00	
Total 01-1813 · Preserve Maintenance					75,100.00	
Total Expenditures					177,466.70	

WINDING CYPRESS CDD TAX COLLECTIONS 2022 2023

 	

ID 	

Payment From	

DATE	

FOR	

Tax Collect Receipts Gross	

Interest Received	

Commission Paid	

Discount	

Net From Tax Collector	
O & M Assessment Income (Before Discounts & Fees 	
Series 2015 Debt Assessment Income
(Before Discounts &
Fees 	Series 2019 Debt Assessment Income (Before Discounts & Fees 	
O & M Assessment Income (After Discounts & Fees 	Series 2015 Debt Assessment Income (After Discounts & Fees 	Series 2019 Debt Assessment Income (After Discounts & Fees 	

Series 2015 Debt Assessment Paid to Trustee	

Series 2019 Debt Assessment Paid to Trustee	
									$1,015,655	$177,752	$526,216	$311,687	$177,752	$526,216	$311,687			
									$939,482	$164,421	$486,750	$288,311	$164,421	$486,750	$288,311	$486,750	$288,311	
1	1	Collier Cty Tax Collector	10/27/22	NAV Taxes	$	2,193.09		$	(41.56)	$	(115.12)	$	2,036.41	$	383.69	$	1,136.60	$	672.80	$	356.21	$  1,055.45	$	624.75	$  1,055.45	$	624.75	
2	2	Collier Cty Tax Collector	11/09/22	NAV Taxes	$	18,773.78		$	(360.46)	$	(750.93)	$	17,662.39	$	3,284.63	$	9,729.70	$	5,759.45	$  3,090.09	$  9,153.75	$  5,418.55	$  9,153.75	$  5,418.55	
3	3	Collier Cty Tax Collector	11/14/22	NAV Taxes	$  73,742.36		$ (1,415.86)	$ (2,949.58)	$	69,376.92	$  12,901.91	$	38,217.75	$  22,622.70	$ 12,138.07	$ 35,955.35	$ 21,283.50	$ 35,955.35	$ 21,283.50	
4	4	Collier Cty Tax Collector	11/21/22	NAV Taxes	$ 170,744.68		$ (3,278.30)	$ (6,829.49)	$  160,636.89	$  29,873.48	$	88,490.15	$  52,381.05	$ 28,104.99	$  83,251.70	$ 49,280.20	$ 83,251.70	$ 49,280.20	
5	5	Collier Cty Tax Collector	12/05/22	NAV Taxes	$ 460,975.88		$ (8,850.75)	$ (18,438.25)	$  433,686.88	$  80,652.33	$  238,905.35	$ 141,418.20	$ 75,877.73	$ 224,762.60	$ 133,046.55	$ 224,762.60	$ 133,046.55	
6	6	Collier Cty Tax Collector	12/12/22	NAV Taxes	$ 194,891.64		$ (3,742.27)	$ (7,778.11)	$  183,371.26	$  34,098.19	$  101,004.55	$  59,788.90	$ 32,082.51	$ 95,034.05	$ 56,254.70	$ 95,034.05	$ 56,254.70	
7	7	Collier Cty Tax Collector	12/20/22	NAV Taxes	$  17,451.84		$	(336.41)	$	(631.34)	$	16,484.09	$	3,053.34	$	9,044.60	$	5,353.90	$  2,883.99	$	8,543.05	$  5,057.05	$  8,543.05	$  5,057.05	
8	8	Collier Cty Tax Collector	01/09/23	NAV Taxes	$  20,887.15		$	(405.21)	$	(626.59)	$	19,855.35	$	3,654.35	$	10,825.00	$  6,407.80	$  3,473.75	$ 10,290.30	$  6,091.30	$ 10,290.30	$  6,091.30	
9	 nt - 1	Collier Cty Tax Collector	01/13/23	 nterest		$  504.85			$	504.85	$	504.85			$	504.85			$	-	$	-	
10	9	Collier Cty Tax Collector	02/06/23	NAV Taxes	$  16,159.78		$	(316.40)	$	(339.79)	$	15,503.59	$	2,827.28	$	8,375.00	$	4,957.50	$  2,712.39	$  8,034.95	$  4,756.25	$  8,034.95	$  4,756.25	
11	10	Collier Cty Tax Collector	03/06/23	NAV Taxes	$	7,576.30		$	(150.01)	$	(75.76)	$	7,350.53	$	1,325.50	$	3,926.50	$	2,324.30	$  1,285.88	$  3,809.55	$  2,255.10	$  3,809.55	$  2,255.10	
12	11	Collier Cty Tax Collector	04/10/23	NAV Taxes	$  22,385.04		$	(447.70)		$	21,937.34	$	3,916.44	$	11,601.30	$  6,867.30	$  3,838.09	$ 11,369.30	$  6,729.95	$ 11,369.30	$  6,729.95	
13	 nt - 2	Collier Cty Tax Collector	04/10/23	 nterest		$	47.53			$	47.53	$	47.53			$	47.53			$	-	$	-	
14	12	Collier Cty Tax Collector	05/11/23	NAV Taxes/ nterest	$	3,322.12	$	99.66	$	(68.44)		$	3,353.34	$	680.83	$	1,721.75	$	1,019.20	$	667.14	$  1,687.35	$	998.85	$	1,687.35	$	998.85	
15	13	Collier Cty Tax Collector	06/12/23	NAV Taxes/ nterest	$	1,081.06	$	32.43	$	(22.27)		$	1,091.22	$	221.54	$	560.30	$	331.65	$	217.07	$	549.10	$	325.05	$	549.10	$	325.05	
16	14	Collier Cty Tax Collector	06/23/23	NAV Taxes/ nterest	$	1,776.06	$	53.28	$	(36.58)		$	1,792.76	$	363.94	$	920.50	$	544.90	$	356.66	$	902.10	$	534.00	$	902.10	$	534.00	
17	 nt - 3	Collier Cty Tax Collector	07/10/23	 nterest		$	27.32			$	27.32	$	27.32			$	27.32			$	-	$	-	
18									$	-							$	-	$	-	
19									$	-							$	-	$	-	
20									$	-									
21									$	-									
22									$	-									
					$1,011,960.78	$ 765.07	$ (19,472.22)	$ (38,534.96)	$  954,718.67	$ 177,817.15	$  524,459.05	$ 310,449.65	$ 167,664.27	$ 494,398.60	$ 292,655.80	$ 494,398.60	$ 292,655.80	

Assessment Roll = $1,015,993.96	Note: $1,015,655, $177,752, $526,216 and $311,687 are 2022/2023 budgeted assessments before discounts and fees.
$939,482, $164,421, $486,750 and $288,311 are 2022/2023 budgeted assessments after discounts and fees.

$ 1,011,960.78
$	765.07	$  954,718.67	
$ (177,817.15)	$ (167,664.27)	
$ (524,459.05)	$ (494,398.60)	
$ (310,449.65)	$ (292,655.80)	
$	-	$	-