WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

COLLIER COUNTY Regular Board Meeting October 5, 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
October 5, 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
August 15, 2023 Regular Board Meeting & Public Hearing…	Page 2
Old Business
New Business
Review RFQ Results and Consider Selection of a District Engineer…	Page 9
Consider Resolution No. 2023-18 – Adopting a Fiscal Year 2022/2023 Amended Budget…	Page 23
Consider Resolution No. 2023-19 – Adopting a Fiscal Year 2023/2024 Revised Regular
Meeting Schedule & Workshop Schedule…	Page 29
Administrative Matters
Manager’s Report
Financials…	Page 32
Engineer’s Report
Attorney’s Report
Board Members Comments
Adjourn

9/27/23, 10:40 AM	Notice

Publication Date 2023-09-26

Subcategory Miscellaneous Notices

NOTICE OF REGULAR BOARD MEETING OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Winding Cypress Community Development District (the "District") will hold a Regular Board Meeting on October 5, 2023, at 1:00 p.m. at the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114. The Board Meeting is open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The Regular Board Meeting may be continued in progress without additional notice to a time, date, and location stated on the record. A copy of the agenda for the Board Meeting may be obtained from the District's website or from the District Manager, Special District Services, located at 2501A Burns Road, Palm Beach Gardens, Florida 33410. There may be occasions when one or more Supervisors will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this Regular Board Meeting is asked to advise the District Office at least forty-eight (48) hours before the meeting by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, who can aid you in contacting the District Office. A person who decides to appeal any decision made at this Regular Board Meeting with respect to any matter considered at the Board Meeting is advised that person will need a record of the 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 the appeal is to be based. Meetings may be cancelled from time to time without advertised notice. WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT www.windingcypresscdd.org Pub Date: Sept. 26, 2023 #

https://floridapublicnotices.com/notices/10497365

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WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
PUBLIC HEARING & REGULAR BOARD MEETING AUGUST 15, 2023

CALL TO ORDER

The August 15, 2023, Regular Board Meeting of the Winding Cypress Community Development District (the “District”) was called to order at 1:03 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 Regular Board Meeting had been published in the
Naples Daily News on July 26, 2023, and August 2, 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	Kutak Rock	

Also present were the following:

Michael Merola	Ronnie Asafaylo
Judith Murray	Steven McNutt
Lauren Peterson	Randy Hiu
Todd Tateo	Jim Schupp
Ron Chalker	Lauren and Bruce Sosler
Michelle Apgar	Russ and Diane Glover
Alex Wagner	Joseph Santangelo
William Howell	Gordon Ohue
Tammy Shattuck	Ronald Lindey
Bob Danish	Bob Gorden

Jim Sullivan	Juan Vasquez
Frank Bepko	Steve Shedd
Michael Dyckman	Mike Boriss
Angie Templeton	Kathy Avallone
Jack Sinclair	Ann and Tom Cuhay
Linda VanBlerkom	Larry Goode
Allyson and Gene Gilliland	Dennis and Karen Judd
John Cantatello	Juan and Kathleen Izquiero
Pat Grebe	Amy Gary
Frank Stenk	Jacki Richler
Claudia Pisa	Michael and Patricia Wascom
Dianne Krueger	Bill Powell
David Hirshberg	Lauren Cunningham
David Maruqlies	Doug Williams
Billy Covine	Evlyn Groch
Mike Tarolli

Ms. Willson provided an overview of the District, noting that the District was responsible for the water management system and the preserves. The Board Members are subject to Sunshine and Public Records Laws, which means they cannot discuss any District issues outside of a Board Meeting.

Alex Petrovsky presented a slideshow to share his opinion of the lake bank issues. His slideshow included background knowledge, including all the government entities that are involved in Winding Cypress and a brief history. The District description was included. There are 946 acres of which approximately 231 acres are lake surfaces. There are 30 lakes or dry retention areas within the District. The condition of the lake bank was discussed as well as possible options.

A lengthy discussion occurred in which many residents shared their thoughts and concerns: Kathy Avallone - If the district sues, it could take years and at what cost.
Mike Boriss - Doing nothing is not an option, we must address the problem.

Another resident stated we should find out the problem, stop blaming and solve the problem. Several other residents shared their opinions with the Board.
No action was taken at this time, as the Board needed more information.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

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

The minutes of the June 29, 2023, Special Board Meeting were presented for consideration. Ms. Powell noted the correct spelling of her name was Barbara.
A motion was then made by Mr. Ciriello, seconded by Ms. Powell and passed unanimously approving the minutes of the June 29, 2023, Special Board Meeting, as amended.

July 11, 2023, Special Board Meeting

The minutes of the July 11, 2023, Special Board Meeting were presented for consideration.

The representative from Ball and Janik LLP was Jeff Widelitz; Ben Messerschmidt is with Epic Forensic and Engineering.

A motion was then made by Ms. Powell, seconded by Mr. Petrovsky and passed unanimously approving the minutes of the July 11, 2023, Special Board Meeting, as amended.

OLD BUSINESS

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

NEW BUSINESS
Discussion Regarding Lake Banks

This item was previously discussed during the meeting.

Consider Resolution No. 2023-14 – Adopting a Fiscal Year 2023/2024 Meeting Schedule

Resolution No. 2023-14 was presented, entitled:

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.

Ms. Krizen suggested that the meetings scheduled for the 3rd Thursday of the month be designated as Workshops. Workshops are advertised and will have agendas posted on the District’s website and minutes will be taken. This will give the Board a chance to discuss information. The Board can invite contractors to the Workshops to provide proposals. The biggest difference is no action can be taken at a Workshop.

A motion was made by Mr. Ciriello, seconded by Ms. Powell and passed unanimously adopting Resolution No. 2023-14, as amended.

Consider First Amendment to Management Contract

A motion was made by Mr. Petrovsky, seconded by Mr. Ciriello and passed unanimously approving the First Amended to the Management Contract, as presented.

The Regular Board Meeting was then recessed and the Public Hearing was opened.

PUBLIC HEARING
Proof of Publication

Proof of publication was presented that Notice of the Public Hearing had been published in the Naples Daily News on July 26, 2023, and August 2, 2023, as legally required.

Receive Public Comment on Fiscal Year 2023/2024 Final Budget

Michael Borris – I have never been able to give my opinion on federal taxes; no one likes paying, but taxes are necessary.

Consider Resolution No. 2023-15 – Adopting a Fiscal Year 2023/2024 Final Budget

Resolution No. 2023-15 was presented, entitled:

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.

Ms. Willson requested confirmation that legal notices were published as required. This was confirmed by Ms. Krizen. Ms. Willson went over the budget process, explaining that at this time the Board could opt to lower assessments, but could not raise them During the year the money from one line item can often be used for something else. There was a discussion regarding the line item entitled “Legal and Engineering Extraordinary” or focus more on engineering. There was a consensus of the Board to leave the name unchanged.

A motion was made by Mr. Petrovsky, seconded by Mr. Ellwood and passed unanimously adopting Resolution No. 2023-15, as presented.

Consider Resolution No. 2023-16 – Adopting a Fiscal Year 2023/2024 Assessment Roll

Resolution No. 2023-16 was presented, entitled:

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.

A motion was made by Ms. Powell, seconded by Mr. Ciriello and passed unanimously adopting Resolution No. 2023-15, as presented.

The Public Hearing was then closed and the Regular Board Meeting was reconvened.

ADMINISTRATIVE MATTERS

Mr. Petrovsky advised Ms. Krizen that he would like to step down from his position as Chairman, but remain a member of the Board.

The following slate of officers was presented for consideration:

Chairman Barbara Powell
Vice Chairman Alex Petrovsky
Secretary/Treasurer Michelle Krizen
Assistant Secretaries Paul Ellwood, Scott Spitzer, Patrick Ciriello

A motion was made by Mr. Petrovsky, seconded by Mr. Ellwood and passed unanimously electing the above slate of officers, as presented.

Manager’s Report
Consider Resolution No. 2023-17 – Redesignating Electronic Approval Process and Author8ized Signatories

Resolution No. 2023-17 was presented, entitled:

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.

A motion was made by Mr. Petrovsky, seconded by Mr. Ellwood and passed unanimously adopting Resolution No. 2023-17, as presented.

The financials were presented. The Board had no questions.

Ms. Krizen advised that the RFQ for Engineering Services had not received any responses.

A motion was made by Mr. Petrovsky, seconded by Mr. Ellwood and passed unanimously authorizing District staff to republish the RFQ and accepting the selection criteria, as presented.

There was a consensus of the Board to cancel the September meeting.

A proposal was received from Epic Forensic and Engineering for a preliminary site inspection to be done in the amount of $21,300. There was discussion about proceeding with this proposal. Ms. Krizen explained that while the new fiscal year begins October 1st, the District does not receive funds until later in the year, as the residents pay their taxes. This would be a large unbudgeted item. When the District hires an engineer, the engineer will be able to do an inspection and supervise the repairs. Mr. Spitzer had previously been told the brief look could be done at no cost to help determine the extent of the damages. Ms. Krizen explained that Forensic Engineering had several people communicating, causing them to receive mixed messages. The Board agreed to have designated representatives communicate regarding District matters. Mr. Spitzer has been authorized to see if the option to get a free look is available. Mr. Ellwood will reach out to engineers and send the RFQ. Ms. Powell will be in charge of communicating with governmental agencies. All Board Members can communicate through Ms. Krizen.

Engineer’s Report

There was no Engineer’s Report at this time.

Attorney’s Report

Ethics training will be required for Board Members beginning January 1, 2023. More information regarding this matter will be forwarded to the Board Members.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.

ADJOURNMENT

There being no further business to come before the Board, the Regular Board Meeting was adjourned at 4:09 p.m. on a motion made by Mr. Ciriello, seconded by Mr. Petrovsky and passed unanimously.

Chairman/Vice Chairman	Secretary/Assistant Secretary

Date Approved		

AGREEMENT FOR PROFESSIONAL ENGINEERING SERVICES

THIS AGREEMENT FOR PROFESSIONAL ENGINEERING SERVICES (the “Agreement”) is
made and entered into this 	 day of 	 2023, by and between:

Winding Cypress Community Development District, a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes, and located in Collier County, Florida, with a mailing address of 2501A Burns Road, Palm Beach Gardens, Florida 33410 (the “District”); and

	,	a		,	with	a	mailing	address	of
	 (the “Engineer”).

RECITALS

WHEREAS, the District is a local unit of special purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes, by ordinance of the Board of County Commissioners of Collier County, Florida; and

WHEREAS, the District is authorized to plan, acquire and/or maintain improvements, facilities and services in conjunction with the development and maintenance of the lands within the District; and

WHEREAS, pursuant to Sections 190.033 and 287.055, Florida Statutes, the District solicited qualifications from qualified firms and individuals to provide professional engineering services to the District on a continuing basis; and

WHEREAS, Engineer submitted a proposal to serve in this capacity; and

WHEREAS, on 	, 2023, the District's Board of Supervisors (the “Board”) ranked Engineer as the most qualified firm to provide professional engineering services for the District and authorized the negotiation of a contract pursuant to Section 287.055, Florida Statutes; and

WHEREAS, the District intends to employ Engineer to perform engineering, construction administration, environmental management and permitting, financial and economic studies, as defined by a separate work authorization or work authorizations; and

WHEREAS, the Engineer shall serve as District’s professional representative in each service or project to which this Agreement applies and will give consultation and advice to the District during performance of these services.

NOW, THEREFORE, for and in consideration of the mutual covenants herein contained, the acts and deeds to be performed by the parties hereto and the payments by the District to the Engineer of the sums of money herein specified, it is mutually covenanted and agreed as follows:

Article 1.	Incorporation of Recitals. The recitals stated above are true and correct and are incorporated by reference herein as a material part of this Agreement.

Article 2.	Scope of Services.
The Engineer will provide general engineering services for the District, including:

Preparation of any necessary reports and attendance at meetings of the Board.

Assisting in meeting with necessary parties involving bond issues, special reports, feasibility studies or other tasks.

Providing professional engineering services, including but not limited to, review and execution of documents under the District’s Trust Indentures and monitoring of District projects.

Any other items requested by the Board.

Engineer shall, when authorized by the Board, provide general services related to construction of any District projects, including but not limited to:

Periodic visits to the site, or full time construction management of District projects, as directed by District.

Processing of contractors’ pay estimates.

Preparation of, and/or assistance with, the preparation of work authorizations, requisitions, change orders and acquisitions for review by the District Manager, District Counsel, and the Board.

Final inspection and requested certificates for construction, including the final certificate of construction.

Consultation and advice during construction, including performing all roles and actions required of any construction contract between District and any contractor(s) in which Engineer is named as owner’s representative or “Engineer.”

Any other activity related to construction as authorized by the Board.

With respect to maintenance of the facilities, Engineer shall render such services as authorized by the Board.

ARTICLE 3.  METHOD OF AUTHORIZATION. Each service or project shall be authorized in writing by the District. The written authorization shall be incorporated in a work authorization which shall include the scope of services, compensation, project schedule, and special provisions or conditions specific to the service or project being authorized and shall be in a form similar to the form set for in Exhibit A hereto (“Work Authorization”). Authorization of services or projects under this Agreement shall be at the sole option of the District.

Article 4. Compensation. It is understood and agreed that the payment of compensation for services under this Agreement shall be stipulated in each Work Authorization. One of the following methods will be utilized:
Lump Sum Amount – The District and Engineer shall mutually agree to a lump sum amount for the services to be rendered payable monthly in direct proportion to the work accomplished. For any lump-sum or cost-plus-a-fixed-fee professional service contract over the threshold amount provided in Section
287.017 of the Florida Statutes for CATEGORY FOUR, the District shall require the Engineer to execute a truth-in-negotiation certificate stating that wage rates and other factual unit costs supporting the compensation are accurate, complete, and current at the time of contracting. The price for any lump sum Work Authorization, and any additions thereto, will be adjusted to exclude any significant sums by which the District determines the Work Authorization was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs. All such adjustments must be made within one (1) year following the completion of the work contemplated by the lump sum Work Authorization.

Hourly Personnel Rates – For services or projects where the scope of services is not clearly defined or recurring services or other projects where the District desires the use of the hourly compensation rates, the rates outlined in Exhibit B, attached hereto and incorporated by this reference, shall apply. The District and Engineer may agree to a “not to exceed” amount when utilizing hourly personnel rates for a specific work authorization.

Article 5. Reimbursable Expenses. Reimbursable expenses consist of actual expenditures made by Engineer, its employees, or its consultants in the interest of the services for the incidental expenses as listed as follows:
Expenses of transportation and living when traveling in connection with a project and fees paid for securing approval of authorities having jurisdiction over the project. All expenditures shall be made in accordance with Chapter 112, Florida Statutes, and with the District’s travel policy.

Expense of reproduction, postage and handling of drawings and specifications.

Article 6. Term of Agreement. It is understood and agreed that the term of this Agreement will be from the time of execution of this Agreement by the parties hereto until terminated in accordance with its terms.

Article 7. Special Consultants. When authorized in writing by the District, additional special consulting services may be utilized by Engineer and paid for on a cost basis.

Article 8. Books and Records. Engineer shall maintain comprehensive books and records relating to any services performed under this Agreement, which shall be retained by Engineer for a period of at least four (4) years from and after completion of any services hereunder, or such further time as required under Florida law. The District, or its authorized representative, shall have the right to audit such books and records at all reasonable times upon prior notice to Engineer.

Article 9.	Ownership of Documents.
Upon payment of all applicable compensation as properly invoiced and paid pursuant to Article 4, all rights in and title to all plans, drawings, specifications, ideas, concepts, designs, sketches, models, programs, software, creation, inventions, reports, or other tangible work product originally developed by Engineer pursuant to this Agreement (the “Work Product”) shall be and remain the sole and exclusive property of the District when developed and shall be considered work for hire.

Upon payment of all applicable compensation as properly invoiced and paid pursuant to Article 4, the Engineer shall deliver all Work Product to the District upon completion thereof, unless it is necessary for the Engineer in the District’s sole discretion to retain possession for a longer period of time. Notwithstanding the foregoing, the Engineer agrees that delivery of any Work Product necessary to proceed with the ongoing work of the District shall not be withheld or unreasonably delayed solely based upon the timing of the invoicing or payment. Upon early termination of the Engineer’s services hereunder, the Engineer shall deliver to the District all such Work Product, whether complete or not. The District shall have all rights to use any and all Work Product. Engineer shall retain copies of the Work Product for its permanent records, provided the Work Product is not used without the District’s prior express written consent. The Engineer agrees not to recreate any Work Product contemplated by this Agreement, or portions thereof, which if constructed or otherwise materialized, would be reasonably identifiable with the District.

The District exclusively retains all manufacturing rights to all materials or designs developed under this Agreement. To the extent the services performed under this Agreement produce or include copyrightable or patentable materials or designs, such materials or designs are work made for hire for the District as the author, creator, or inventor thereof upon creation, and the District shall have all rights therein including, without limitation, the right of reproduction, with

respect to such work. The Engineer hereby assigns to the District any and all rights the Engineer may have including, without limitation, the copyright, with respect to such work. The Engineer acknowledges that the District is the motivating factor for, and for the purpose of copyright or patent, has the right to direct and supervise, the preparation of such copyrightable or patentable materials or designs.

Article 10. Reuse of Documents. All documents including drawings and specifications furnished by Engineer pursuant to this Agreement are instruments of service. Such documents are not intended or represented to be suitable for reuse by District or others on extensions of the work for which they were provided or on any other project. Any reuse without specific written consent by Engineer will be at the District’s sole risk and without liability or legal exposure to Engineer. All documents including drawings, plans and specifications furnished by Engineer to District are subject to reuse in accordance with Section 287.055(10), Florida Statutes.

Article 11. Estimate of Cost. Since Engineer has no control over the cost of labor, materials, or equipment or over a contractor's methods of determining prices, or over competitive bidding or market conditions, Engineer’s opinions of probable cost provided as a service hereunder are to be made on the basis of its experience and qualifications and represent Engineer’s best judgment as a design professional familiar with the construction industry, but Engineer cannot and does not guarantee that proposals, bids, or the construction costs will not vary from opinions of probable cost prepared by Engineer. If the District wishes greater assurance as to the construction costs, it shall employ an independent cost estimator at its own expense. Services to modify approved documents to bring the construction cost within any limitation established by the District will be considered additional services and justify additional fees.

Article 12. Insurance.
Subject to the provisions of this Article, the Engineer shall, at a minimum, maintain throughout the term of this Agreement the following insurance:

Workers’ Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance, including but not limited to, bodily injury (including contractual), property damage (including contractual), products and completed operations, and personal injury with limits of not less than One Million Dollars and No Cents ($1,000,000.00) per occurrence, and not less than Two Million Dollars and No Cents ($2,000,000.00) in the aggregate covering all work performed under this Agreement.

Automobile Liability Insurance, including without limitation bodily injury and property damage, including all vehicles owned, leased, hired, and non-owned vehicles with limits of not less than One Million Dollars

and No Cents ($1,000,000.00) combined single limit covering all work performed under this Agreement.

Professional Liability Insurance for Errors and Omissions, with limits of not less than One Million Dollars and No Cents ($1,000,000.00).

All insurance policies, except for the Professional Liability Insurance, secured by Engineer pursuant to the terms of this Agreement shall be written on an “occurrence” basis to the extent permitted by law.

The District and the District’s officers, supervisors, agents, staff, and representatives shall be named as additional insured parties, except with respect to the Worker’s Compensation Insurance and Professional Liability Insurance for which only proof of insurance shall be provided. The Engineer shall furnish the District with the Certificate of Insurance evidencing compliance with the requirements of this Section. No certificate shall be acceptable to the District, unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the state of Florida.

If the Engineer fails to have secured and maintained the required insurance, the District has the right (without any obligation to do so, however), to secure such required insurance in which event, the Engineer shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Article 13. Contingent Fee. The Engineer warrants that it has not employed or retained any company or person, other than a bona fide employee working solely for the Engineer, to solicit or secure this Agreement and that it has not paid or agreed to pay any person, company, corporation, individual, or firm, other than a bona fide employee working solely for the Engineer, any fee, commission, percentage, gift, or other consideration contingent upon or resulting from the award or making of this Agreement.

ARTICLE 14. AUDIT. Records of the Engineer pertaining to the services provided hereunder shall be kept on a basis of generally accepted accounting principles and shall be available to the District or its authorized representative for observation or audit at mutually agreeable times. The Engineer agrees that the District or any of its duly authorized representatives shall have access to and the right to examine any books, documents, papers, and records of the Engineer involving transactions related to the Agreement for a period of four (4) years or longer as required by law. The Engineer agrees that payment made under the Agreement shall be subject to reduction for amounts charged thereto that are found on the basis of audit examination not to constitute allowable costs. All required records shall be maintained until either (a) the completion of an audit and resolution of all questions arising therefrom, or (b) three years after the expenditure

of all funds under this Agreement, or (c) the public record retention period established by the District’s records retention policy, whichever comes later.

Article 15. Compliance with Governmental Regulations. In performing its
obligations under this Agreement, the Engineer and each of its agents, servants, employees, or anyone directly or indirectly employed by the Engineer, shall comply with all applicable laws, ordinances, rules, regulations, and orders of any public or governmental authority having appropriate jurisdiction. If the Engineer fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Engineer or any of its agents, servants, or employees, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

Article 16. Compliance with Professional Standards.	In performing its
obligations under this Agreement, the Engineer and each of its agents, servants, employees, or anyone directly or indirectly employed by Engineer, shall maintain the generally accepted professional standard of care, skill, diligence, and professional competency for such work and/or services consistent with industry standards used by members of the Engineer's profession practicing under similar circumstances. Any designs, drawings, reports, or specifications prepared or furnished by Engineer that contain errors, conflicts, or omissions will be promptly corrected by Engineer at no cost to the District.

Article 17. Indemnification.
The Engineer agrees, to the fullest extent permitted by law (except against professional liability claims), to indemnify, defend, and hold harmless the District and the District’s officers, supervisors, agents, staff, and representatives (together, the “Indemnitees”), from liabilities, damages, losses, and costs, including but not limited to, reasonable attorneys’ fees, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Engineer and other persons employed or utilized by the Engineer in the performance of this Agreement, including without limitation the Engineer’s contractors, subcontractors, and sub- subcontractors. To the extent a limitation on liability is required by Section 725.06 of the Florida Statutes or other applicable law, liability under this section shall in no event exceed the sum of One Million Dollars and No Cents ($1,000,000.00) and Engineer shall carry, at his own expense, insurance in a company satisfactory to District to cover the aforementioned liability. Engineer agrees such limitation bears a reasonable commercial relationship to the Agreement and was part of the project specifications or bid documents.

The Engineer agrees and covenants that nothing in this Agreement shall constitute or be construed as a waiver of the District’s sovereign immunity pursuant to Section 768.28, Florida Statutes, or other law, and nothing in the Agreement shall inure to

the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

In the event that any indemnification, defense, or hold harmless provision of this Agreement is determined to be unenforceable, the provision shall be reformed in accordance with the mutual intent of the Engineer and the District to provide indemnification, defense, and hold harmless provisions to the maximum effect allowed by Florida law and for the benefit of the Indemnitees.

Neither District nor Engineer shall be liable to the other party in any circumstances for any indirect, economic, special or consequential loss or damage, including but not limited to, loss of revenue, loss of production or loss of profit.

Article 18. Employment Verification. The Engineer agrees that it shall bear the responsibility for verifying the employment status, under the Immigration Reform and Control Act of 1986, of all persons it employs in the performance of this Agreement.

Article 19. Independent Contractor. In all matters relating to this Agreement, the District and the Engineer agree and acknowledge that the Engineer shall serve as an independent contractor of the District. Neither the Engineer nor employees of the Engineer, if any, are employees of the District under the meaning or application of any Federal or State unemployment, insurance laws, or any other potentially applicable laws. The Engineer agrees to assume all liabilities or obligations by any one or more of such laws with respect to employees of the Engineer, if any, in the performance of this Agreement. The Engineer shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Engineer shall have no authority to represent as agent, employee, or in any other capacity the District, unless set forth differently herein or authorized by vote of the Board.

Article 20. Controlling Law. The Engineer and the District agree that this Agreement shall be controlled and governed by the laws of the State of Florida. Venue for all proceedings with respect to this Agreement shall be Collier County, Florida.

ARTICLE 21. NOTICE. All notices, requests, consents and other communications under this Agreement (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the parties, as follows:
If to Engineer:		

Attn: 	

If to District:	Winding Cypress Community Development District
2501A Burns Road
Palm Beach Gardens, Florida 33410

Attn: District Manager

With a copy to:	Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: District Counsel

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Engineer may deliver Notice on behalf of the District and the Engineer. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days’ written notice to the parties and addressees set forth herein.

ARTICLE 22. PUBLIC RECORDS. Engineer understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Engineer agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Engineer acknowledges that the designated public records custodian for the District is Michelle Krizen (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Engineer shall 1) keep and maintain public records required by the District to perform the Services; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the Agreement term and following the Agreement term if the Engineer does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the Agreement, transfer to the District, at no cost, all public records in Engineer’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Engineer, the Engineer shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE ENGINEER HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE ENGINEERS’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (561) 630-4922, MKRIZEN@SDSINC.ORG, OR 2501A BURNS ROAD, PALM BEACH GARDENS, FLORIDA 33410.

Article 23. No Third Party Benefits. Nothing in the Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred by operation of law.

Article 24. Severability. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

Article 25. Assignment. Except as provided otherwise in this Agreement, neither the District nor the Engineer shall assign, sublet, or transfer any rights under or interest in this Agreement without the express written consent of the other. Any purported assignment without such written consent is void. Nothing in this paragraph shall prevent the Engineer from employing such independent professional associates and consultants as Engineer deems appropriate and consistent with this Agreement.

Article 26. Construction Defects. ANY CLAIMS FOR CONSTRUCTION DEFECTS ARE SUBJECT TO THE NOTICE AND CURE PROVISIONS OF CHAPTER 558, FLORIDA STATUTES.
Article 27. Amendment. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing that is executed by both the District and the Engineer.

Article 28. Arm’s Length Transaction. This Agreement reflects the negotiated agreement of the District and the Engineer, each represented by competent legal counsel. Accordingly, this Agreement shall be construed as if both parties jointly prepared it, and no presumption against one party or the other shall govern the interpretation or construction of any of the provisions of this Agreement.

Article 29. Individual Liability. UNDER THIS AGREEMENT, AND PURSUANT TO THE REQUIREMENTS OF SECTION 558.0035, FLORIDA STATUTES, THE REQUIREMENTS OF WHICH ARE EXPRESSLY INCORPORATED HEREIN, AN INDIVIDUAL EMPLOYEE OR AGENT OF THE ENGINEER MAY NOT BE HELD INDIVIDUALLY LIABLE FOR NEGLIGENCE.

Article 30. Termination. The District may terminate this Agreement for cause immediately upon notice to Engineer. The District or the Engineer may terminate this Agreement without cause upon thirty (30) days’ written notice. At such time as the Engineer receives notification of the intent of the District to terminate the Agreement, the Engineer shall not perform any further services, unless directed to do so in writing by the District. In the event of any termination or breach of any kind, the Engineer shall not be entitled to consequential damages of any kind (including but not limited to lost profits), but instead the Engineer’s sole remedy will be to recover payment for services rendered to the date of the notice of termination, subject to any offsets.

Article 31. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

Article 32. Enforcement of Agreement. In the event that either the District or the Engineer is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover from the other party all costs incurred, including reasonable attorney’s fees, paralegal fees, expert witness fees, and costs at all judicial levels.

Article 33. Acceptance. Acceptance of this Agreement is indicated by the signatures of the authorized representatives of the District and the Engineer in the spaces provided below.

Article 34. Counterparts. This instrument may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

ARTICLE 35. E-VERIFY. The Engineer shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Engineer shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Engineer has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Engineer represents that no public employer has terminated a contract with the Engineer under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

ARTICLE 36.  COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES. The Engineer
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.
Article 37. Scrutinized Companies Statement. Engineer certifies it: (i) is not in violation of Section 287.135, Florida Statutes; (ii) is not on the Scrutinized Companies with Activities in Sudan List; (iii) is not on the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List; (iv) does not have business operations in Cuba or Syria; (v) is not on the Scrutinized Companies that Boycott Israel List; and (vi) is not participating in a boycott of Israel. If the Engineer is found to have submitted a false statement with regards to the prior sentence, has been placed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or the Scrutinized Companies that Boycott Israel List, has engaged in business operations in Cuba or Syria, and/or has engaged in a boycott of Israel, the District may immediately terminate the Contract.

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

Attest:	WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

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

Witness	By: 	  Its: 	

EXHIBIT A: Form of Work Authorization
EXHIBIT B: Rate Schedule

Exhibit A
Form of Work Authorization
	, 2023

Winding Cypress Community Development District Collier County, Florida

Subject:	Work Authorization Number 	
Winding Cypress Community Development District

Dear Chairperson, Board of Supervisors:

	 (“Engineer”), is pleased to submit this work authorization to provide engineering services for the Winding Cypress Community Development District (the “District”).  We  will  provide  these services pursuant  to our  current agreement dated
	, 2023 (“Engineering Agreement”) as follows:
Scope of Work
The District will engage Engineer to perform those services [INSERT SERVICES TO BE PROVIDED].

Fees
The District will compensate Engineer pursuant to the hourly rate schedule contained in the Engineering Agreement.

This proposal, together with the Engineering Agreement, represents the entire understanding between the District and Engineer with regard to the referenced work authorization. If you wish to accept this work authorization, please sign both copies where indicated, and return one complete copy to our office. Upon receipt, we will promptly schedule our services.

Thank you for considering 	. We look forward to helping you create a quality project.

APPROVED AND ACCEPTED	Sincerely,

By: 			 Authorized Representative of
Winding Cypress Community
Development District	Date: 	

Exhibit B Rate Schedule

RESOLUTION NO. 2023-18

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2022/2023 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Winding Cypress Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

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

Section 1.  The Amended Budget for Fiscal Year 2022/2023 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 5th day of October, 2023.

ATTEST:	WINDING CYPRESS
COMMUNITY DEVELOPMENT DISTRICT

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

Winding Cypress Community Development District

Amended Final Budget For Fiscal Year 2022/2023
October 1, 2022 - September 30, 2023

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET - SERIES 2015

AMENDED FINAL DEBT SERVICE FUND BUDGET - SERIES 2019

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET 10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 9/29/23	
O M Assessments	177,752	178,861	178,861	
Debt Assessments 2015 	526,216	526,5 9	526,549	
Debt Assessments 2019 	311,687	311,689	311,689	
Other Revenue	0	0	0	
Interest Income Operating	180	6,390	6,290	
Interest Income Preserve Areas	0	18,719	18,519	
TOTAL REVENUES	 	1,015,835	 	1,0 2,208	 	1,0 1,908	
				
EXPENDITURES				
Supervisor Fees	1,200	800	800	
Payroll Ta[es Employer	96	61	61	
Engineering/Inspections	8,500	28,68 	28,684	
Preserve Maintenance	79,700	75,010	75,100	
LaNe %anN Maintenance	25,000	25,000	0	
StormZater Management SeZer 9ieZer 	0	1,500	1,500	
Management	37,680	37,680	34,540	
Legal	15,500	32,500	17,496	
Assessment Roll	5,000	5,000	0	
Audit Fees	4,100	 ,600	4,600	
Arbitrage Rebate Fee	650	650	650	
Insurance	6,000	6,13 	6,134	
Legal Advertisements	2,500	9,500	7,994	
Miscellaneous	750	2,000	1,193	
Postage	275	1,000	973	
Office Supplies	550	1,000	916	
Dues Subscriptions	175	175	175	
Trustee Fee	7,800	8,278	8,278	
Continuing Disclosure Fee	1,500	1,000	0	
TOTAL EXPENDITURES	 	196,976	 	2 0,572	 	189,09 	
				
REVENUES LESS EXPENDITURES	 	818,859	 	801,636	 	852,81 	
				
%ond Payments 2015 	 486,750 	 96, 7 	 496,447 	
%ond Payments 2019 	 288,311 	 293,871 	 293,871 	
				
BALANCE	 	 3,798	 	11,318	 	62, 96	
				
County Appraiser Ta[ Collector Fee	 35,039 	 30,000 	 19,560 	
Discounts For Early Payments	 41,134 	 38,535 	 38,535 	
				
EXCESS/ S+ORTFALL 	 	 32,375 	 	 57,217 	 	 , 01	
				
Carryover From Prior Year	32,375	32,375	0	
				
NET EXCESS/ S+ORTFALL 		-		 2 ,8 2 	 	 , 01	

F81D %ALA1CE AS OF 9/30/22	
FY 2022/2023 ACTI9ITY	
LESS PRESER9E AREAS ACCO81T AS OF 9/30/23	
F81D %ALA1CE AS OF 9/30/23	

$854,880	
 $57,217 	
$767,407	
$30,256	

Notes
Engineering Invoices Received Through June 2023. Legal Invoices Received Through July 2023.
Preserve Areas Funds Totaling $748,196 Are Designated For A Long Term Management Fund For The Preserve Areas.
Carryover From Prior Year Of $32,375 used to reduce Fiscal Year 2022/2023 Assessments.

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2015
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET
10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 9/29/23	
Interest Income	25	16,309	16,209	
NAV Tax Collection	486,750	496,447	496,447	
Total Revenues	$	486,775	$	512,756	$	512,656	
				
EXPENDITURES				
Principal Payments	160,000	155,000	155,000	
Interest Payments	323,625	327,016	327,016	
Bond Redemption	3,150	0	0	
Total Expenditures	$	486,775	$	482,016	$	482,016	
				
Excess/ (Shortfall)	$	-	$	30,740	$	30,640	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACTIVITY	
FUND BALANCE AS OF 9/30/23	

$633,712	
$30,740	
$664,452	

Notes
Reserve Fund Balance = $251,961*. Revenue Fund Balance = $412,491*. Revenue Fund Balance To Be Used To Make 11/1/2023 Principal &
Interest Payment Of $321,813 (Principal = $160,000 & Interest = $161,813).
* Approximate Amounts

Series 2015 Bond Information
Original Par Amount = $7,535,000	Annual Principal Payments Due Interest Rate = 4.00% - 5.00%	 November 1st
Issue Date = December 2015	Annual Interest Payments Due 

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2019
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET
10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 9/29/23	
Interest Income	25	9,165	9,065	
NAV Assessment Collection	288,311	293,871	293,871	
Total Revenues	$	288,336	$	303,036	$	302,936	
				
EXPENDITURES				
Principal Payments	85,000	80,000	80,000	
Interest Payments	203,031	206,031	206,031	
Bond Redemption	305	0	0	
Total Expenditures	$	288,336	$	286,031	$	286,031	
				
Excess/ (Shortfall)	$	-	$	17,005	$	16,905	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACTIVITY	
FUND BALANCE AS OF 9/30/23	

$351,770	
$17,005	
$368,775	

Notes
Reserve Fund Balance = $144,766*. Revenue Fund Balance = $224,009*. Revenue Fund Balance To Be Used To Make 11/1/2023 Principal & Interest Payment Of $187,266 (Principal = $85,000 & Interest = $102,266).
* Approximate Amounts

Series 2019 Bond Information
Original Par Amount = $4,470,000	Annual Principal Payments Due Interest Rate = 3.75% - 5.00%	 November 1st
Issue Date = February 2019	Annual Interest Payments Due Maturity Date = November 2049	May 1st & November 1st

Par Amount As Of 8/31/23 = $4,240,000

RESOLUTION NO. 2023-19

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE & WORKSHOP 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 & workshop schedule for fiscal year 2023/2024; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule & workshop 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 & workshop 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 5th day of October, 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
November 2, 2023
December 7, 2023
February 1, 2024
March 7, 2024
April 4, 2024
May 2, 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

NOTICE OF FISCAL YEAR 2023/2024 WORKSHOP SCHEDULE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Winding Cypress Community Development District will hold Workshop 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 19, 2023
November 16, 2023
January 18, 2024
February 15, 2024
March 21, 2024
April 18, 2024
May 16, 2024
June 20,2024
July 18, 2024

The Workshops are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Copies of the agendas for these Workshops may be obtained by contacting the District Manager by email at mkrizen@sdsinc.org or by telephone at 941 223-2475. Workshops may be continued to a date, time, and place to be specified on the record at the Workshop.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in these Workshops is asked to advise the District Office at least forty-eight (48) hours prior to the Workshop by contacting the District Manager at 941-223-2475. 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.

Each person who decides to appeal any action taken at these Workshops is advised that person will need a record of the 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.

Winding Cypress Community Development District

Financial Report For August 2023

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
AUGUST 2023

REVENUES	
Annual Budget
10/1/22 9/30/23	
Actual Aug 23	Year To Date Actual
10/1/22 8/31/23	
O M Assessments	177,752	1,0 	178,861	
Debt Assessments 2015 	526,216	2,090	526,5 9	
Debt Assessments 2019 	311,687	1,239	311,689	
Other Revenue	0	0	0	
 nterest ncome Operating	180	0	6,290	
 nterest ncome Preserve Areas	0	0	18,519	
TOTAL REVENUES	$	1,015,835	$	4,373	$	1,041,908	
				
EXPENDITURES				
Supervisor Fees	1,200	800	800	
Pa\roll 7a[es Emplo\er	96	61	61	
Engineering nspections	8,500	0	28,68 	
Preserve Maintenance	79,700	0	75,100	
/aNe %anN Maintenance	25,000	0	0	
Management	37,680	3,1 0	3 ,5 0	
/egal	15,500	0	17, 96	
Assessment Roll	5,000	0	0	
AuGit Fees	 ,100	0	 ,600	
Arbitrage Rebate Fee	650	0	650	
 nsurance	6,000	0	6,13 	
/egal AGvertisements	2,500	2,618	7,99 	
Miscellaneous	750	332	1,193	
Postage	275	512	973	
Office Supplies	550	270	916	
Dues Subscriptions	175	0	175	
7rustee Fee	7,800	0	8,278	
Continuing Disclosure Fee	1,500	0	0	
StormZater Management SeZer VieZer 	0	0	1,500	
TOTAL EXPENDITURES	$	196,976	$	7,733	$	189,094	
				
REVENUES LESS EXPENDITURES	$	818,859	$	 3,360 	$	852,814	
				
%onG Pa\ments 2015 	 86,750 	 2,0 8 	 96, 7 	
%onG Pa\ments 2019 	 288,311 	 1,215 	 293,871 	
				
BALANCE	$	43,798	$	 6,623 	$	62,496	
				
Count\ Appraiser 7a[ Collector Fees	 35,039 	 87 	 19,560 	
Discounts For Earl\ Pa\ments	 1,13 	0	 38,535 	
				
EXCESS/ SHORTFALL 	$	 32,375 	$	 6,710 	$	4,401	
				
CARRYOVER FROM PR OR YEAR	32,375	0	0	
				
NET EXCESS/ SHORTFALL 	$	 	$	 6,710 	$	4,401	
				
Operating Account Bank Balance As Of 8/31/23	$	112,172.87		
Accounts Payable As Of 8/31/23	$	20,199.05		
Accounts Receivable As Of 8/31/23	$	 		
Available Funds As Of 8/31/23	$	91,973.82		

767,407.38

$

Preserve Areas Bank Account As Of 8/31/23

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 August 2023

	Date		Invoice 		Vendor		Memo		Amount	
Expenditures
01 1310 • Engineering										
	11 25 2022		19216-01- 8		- R Evans Engineering		general consultation services thru 11 25 2022		1,120 00	
	01 27 2023		19216-01- 9		- R Evans Engineering		general consultation services thru 01 27 2023		 20 00	
	02 2 2023		19216-01-50		- R Evans Engineering		general consultation services thru 02 2 2023		6,395 00	
	03 31 2023		19216-01-51		- R Evans Engineering		general consultation services thru 03 31 2023		5, 25 00	
	0 28 2023		19216-01-52		- R Evans Engineering		general consultation services thru 0 28 2023		6,0 6 50	
	05 30 2023		19216-01-53		- R Evans Engineering		general consultation services thru 05 30 2023		5,180 00	
	06 30 2023		19216-01-5 		- R Evans Engineering		general consultation services thru 06 30 2023		 ,097 50	
Total 01-1310 • Engineering									28,68 00	
01 1311 • Management Fees										
	10 31 2022		2022-1668		Special District Services		management fee October 2022		3,1 0 00	
	11 30 2022		2022-1772		Special District Services		management fee 1ovember 2022		3,1 0 00	
	12 31 2022		2022-1982		Special District Services		management fee December 2022		3,1 0 00	
	01 31 2023		2023-0069		Special District Services		management fee -anuar\ 2023		3,1 0 00	
	02 28 2023		2023-0177		Special District Services		management fee Februar\ 2023		3,1 0 00	
	03 31 2023		2023-0286		Special District Services		management fee March 2023		3,1 0 00	
	0 30 2023		2023-0393		Special District Services		management fee April 2023		3,1 0 00	
	05 31 2023		2023-0518		Special District Services		management fee Ma\ 2023		3,1 0 00	
	06 30 2023		2023-0628		Special District Services		management fee -une 2023		3,1 0 00	
	07 31 2023		2023-0751		Special District Services		management fee -ul\ 2023		3,1 0 00	
	08 31 2023		2023-0866		Special District Services		management fee August 2023		3,1 0 00	
Total 01-1311 • Management Fees									3 ,5 0 00	
01 1315 • Legal Fees										
	10 31 2022		10 31 2022		.utaN RocN LLP		legal services thru 10 31 2022		 77 80	
	11 30 2022		11 30 2022		.utaN RocN LLP		legal services thru 11 30 2022		2,180 15	
	12 31 2022		12 31 2022		.utaN RocN LLP		legal services thru 12 31 2022		 06 00	
	01 31 2023		01 31 2023		.utaN RocN LLP		legal services thru 01 31 2023		90 05	
	02 28 2023		02 28 2023		.utaN RocN LLP		legal services thru 02 28 2023		782 50	
	03 31 2023		03 31 2023		.utaN RocN LLP		legal services thru 03 31 2023		3 7 50	
	0 30 2023		0 30 2023		.utaN RocN LLP		legal services thru 0 30 2023		1,116 00	
	05 30 2023		05 30 2023		.utaN RocN LLP		legal services thru 05 30 2023		3,78 50	
	06 30 2023		06 30 2023		.utaN RocN LLP		legal services thru 06 30 2023		6,221 00	
	07 31 2023		07 31 2023		.utaN RocN LLP		legal services thru 07 31 2023		1,276 00	
Total 01-1315 • Legal Fees									17, 95 50	
01 1320 • Audit Fees										
	06 02 2023		2 332		*rau and Associates		fee for FY 2021 2022 audit		 ,600 00	
Total 01-1320 • Audit Fees									 ,600 00	

Winding Cypress CDD
Expenditures
October 2022 through August 2023

	Date		Invoice 		Vendor		Memo		Amount	
01 1321 • Supervisor Fees	
08/17/2023		
PR 08 15 20				
Meeting date 6/6, 6/29, 7/11, 8/15/23 checN date 8/21/23 PetrovsNy 		
800 00	
Total 01-1321 • Supervisor Fees									800 00	
01 1323 • Payroll tax expense										
	08/17/2023		PR 08 15 20				Meeting date 6/6, 6/29, 7/11, 8/15/23 checN date 8/21/23 PetrovsNy 		61 20	
Total 01-1323 • Payroll tax expense									61 20	
01 1330 • Arbitrage Rebate Fee										
	01/12/2023		00290 		LLS Tax 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		6,13 00	
Total 01-1 50 • nsurance									6,13 00	
01 1480 • Legal Advertisements										
	10/25/2022		0005055 89		1aples Daily 1eZs		1otice of LO Mtg Reg %oard Mtg		686 00	
	01/30/2023		00053221 3		1aples Daily 1eZs		1otice of %oard Mtg		252 00	
	03/31/2023		0005 9 752		1aples Daily 1eZs		1otice of %oard Mtg		29 00	
	0 /2 /2023		000556998 		1aples Daily 1eZs		1otice of %oard Mtg		301 00	
	05/28/2023		00056 3066		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	
	07/31/2023		0005785 9 		1aples Daily 1eZs		1otice of P+s Reg %oard Mtg		2,016 00	
	07/31/2023		0005785 9 		1aples Daily 1eZs		RF4 for Engineering Services		602 00	
	08/02/2023		5857282		1aples Daily 1eZs		1otice of P+s Reg %oard Mtg		2,016 00	
	08/02/2023		5857282		1aples Daily 1eZs		RF4 for Engineering Services - 2nd publication		602 00	
Total 01-1 80 • Legal Advertisements									7,99 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 0	
	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 7	
	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 - -une 2023		181 78	
	07/31/2023		2023-0751		Special District Services		Travel - -une 2023		1  10	
	08/17/2023		PR 08 15 20				Meeting date 6/6, 6/29, 7/11, 8/15/23 checN date 8/21/23 PetrovsNy 		50 65	
	08/31/2023		2023-0866		Special District Services		conference calls - -uly 2023		58 70	
	08/31/2023		2023-0866		Special District Services		Travel - -uly 2023		72 05	
	08/31/2023		2023-0866		Special District Services		mailouts - -uly 2023		150 00	
Total 01-1512 • Miscellaneous									1,192 82	

Winding Cypress CDD
Expenditures
October 2022 through August 2023

Date	Invoice	Vendor	Memo	Amount

01 1513 • Postage and Delivery	
10/31/2022	
2022-1668	
Special District Services	
FedEx September 2022	
  0	
	11/30/2022	2022-1772	Special District Services	FedEx October 2022	 0 7 	
	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 0	
	02/28/2023	2023-0177	Special District Services	FedEx January 2023	5 8	
	03/31/2023	2023-0286	Special District Services	FedEx February 2023	6 7 	
	0 /10/2023	0 /10/2023	Collier County Tax Collector,	pro rata share of postage for tax billing	6 31	
	0 /30/2023	2023-0393	Special District Services	FedEx -March 2023	61 65	
	05/31/2023	2023-0518	Special District Services	FedEx -April 2023	2 05	
	06/30/2023	2023-0628	Special District Services	postage - May 2023	8 3 	
	07/31/2023	2023-0751	Special District Services	FedEx - June 2023	108 6 	
	08/31/2023	2023-0866	Special District Services	FedEx - July 2023	16 51	
	08/31/2023	2023-0866	Special District Services	postage - July 2023	 95 09	
Total 01-1513 • Postage and Delivery
01 1514 • Office Supplies	

10/31/2022	

2022-1668	

Special District Services	

copier charges 09/30/2022	973 08

19 50	
	11/30/2022	2022-1772	Special District Services	copier charges October 2022	23 0	
	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	 1 25	
	03/31/2023	2023-0286	Special District Services	meeting booNs February 2023	 0 00	
	0 /30/2023	2023-0393	Special District Services	copier charges March 2023	9 5	
	05/31/2023	2023-0518	Special District Services	copier charges April 2023	 0 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	1 9 0	
	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	6 00	
	08/31/2023	2023-0866	Special District Services	copier charges July 2023	250 65	
	08/31/2023	2023-0866	Special District Services	meeting booNs - July 2023	20 00	
Total 01-151 • Office Supplies					916 5	

Winding Cypress CDD
Expenditures
October 2022 through August 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 01-15 0 • Dues, License & Subscriptions									175 00	

01 1550 • Trustee Fees	

12/23/2022		

6772310		

8S %anN trustee fees 		

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

 ,2 6 25	
	02/2 /2023		68376 7		8S %anN trustee fees 		Series 2019 02/01/23 -01/31/2 		 ,031 25	
Total 01-1550 • Trustee Fees
01 1805 • Stormwater Management	

06/05/2023		

22306006		

SeZer VieZer		

rov storm Z/ creZ		8,277 50

1,500 00	
Total 01-1805 • StormZater Management
01 1813 • Preserve Maintenance	

12/30/2022		

 1V009330		

Collier Environmental Services		

Annual Maintenance treatment to Zetland preserves		1,500 00

75,100 00	
Total 01-1813 • Preserve Maintenance									75,100 00	
Total Expenditures									189,093.55	

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		$	( 1 56)	$	(115 12)	$	2,036 1	$	383 69	$	1,136 60	$	672 80	$	356 21	$  1,055 5	$	62 75	$  1,055 5	$	62 75	
2	2	Collier Cty Tax Collector	11/09/22	NAV Taxes	$	18,773 78		$	(360 6)	$	(750 93)	$	17,662 39	$	3,28 63	$	9,729 70	$	5,759 5	$  3,090 09	$  9,153 75	$  5, 18 55	$  9,153 75	$  5, 18 55	
3	3	Collier Cty Tax Collector	11/1 /22	NAV Taxes	$  73,7 2 36		$ (1, 15 86)	$ (2,9 9 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	
 	 	Collier Cty Tax Collector	11/21/22	NAV Taxes	$ 170,7 68		$ (3,278 30)	$ (6,829 9)	$ 160,636 89	$ 29,873 8	$	88, 90 15	$ 52,381 05	$ 28,10 99	$ 83,251 70	$  9,280 20	$ 83,251 70	$  9,280 20	
5	5	Collier Cty Tax Collector	12/05/22	NAV Taxes	$  60,975 88		$ (8,850 75)	$ (18, 38 25)	$  33,686 88	$ 80,652 33	$ 238,905 35	$ 1 1, 18 20	$ 75,877 73	$ 22 ,762 60	$ 133,0 6 55	$ 22 ,762 60	$ 133,0 6 55	
6	6	Collier Cty Tax Collector	12/12/22	NAV Taxes	$ 19 ,891 6 		$ (3,7 2 27)	$ (7,778 11)	$ 183,371 26	$ 3 ,098 19	$ 101,00 55	$ 59,788 90	$ 32,082 51	$ 95,03 05	$ 56,25 70	$ 95,03 05	$ 56,25 70	
7	7	Collier Cty Tax Collector	12/20/22	NAV Taxes	$  17, 51 8 		$	(336 1)	$	(631 3 )	$	16, 8 09	$	3,053 3 	$	9,0 60	$	5,353 90	$  2,883 99	$	8,5 3 05	$  5,057 05	$  8,5 3 05	$  5,057 05	
8	8	Collier Cty Tax Collector	01/09/23	NAV Taxes	$  20,887 15		$	( 05 21)	$	(626 59)	$	19,855 35	$	3,65 35	$	10,825 00	$  6, 07 80	$  3, 73 75	$ 10,290 30	$  6,091 30	$ 10,290 30	$  6,091 30	
9	 nt - 1	Collier Cty Tax Collector	01/13/23	 nterest		$ 50 85			$	50 85	$	50 85			$	50 85			$	-	$	-	
10	9	Collier Cty Tax Collector	02/06/23	NAV Taxes	$  16,159 78		$	(316 0)	$	(339 79)	$	15,503 59	$	2,827 28	$	8,375 00	$	 ,957 50	$  2,712 39	$  8,03 95	$  ,756 25	$  8,03 95	$  ,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	$	2,32 30	$  1,285 88	$  3,809 55	$  2,255 10	$  3,809 55	$  2,255 10	
12	11	Collier Cty Tax Collector	0 /10/23	NAV Taxes	$  22,385 0 		$	( 7 70)		$	21,937 3 	$	3,916 	$	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	0 /10/23	 nterest		$	 7 53			$	 7 53	$	 7 53			$	 7 53			$	-	$	-	
1 	12	Collier Cty Tax Collector	05/11/23	NAV Taxes/ nterest	$	3,322 12	$	99 66	$	(68  )		$	3,353 3 	$	680 83	$	1,721 75	$	1,019 20	$	667 1 	$  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 3	$	(22 27)		$	1,091 22	$	221 5 	$	560 30	$	331 65	$	217 07	$	5 9 10	$	325 05	$	5 9 10	$	325 05	
16	1 	Collier Cty Tax Collector	06/23/23	NAV Taxes/ nterest	$	1,776 06	$	53 28	$	(36 58)		$	1,792 76	$	363 9 	$	920 50	$	5 90	$	356 66	$	902 10	$	53 00	$	902 10	$	53 00	
17	 nt - 3	Collier Cty Tax Collector	07/10/23	 nterest		$	27 32			$	27 32	$	27 32			$	27 32			$	-	$	-	
18	15	Collier Cty Tax Collector	08/08/23	NAV Taxes/ nterest	$	 ,033 18	$ 3 0 61	$	(87 8)		$	 ,286 31	$	1,0 19	$	2,090 15	$	1,239 5	$  1,023 26	$	2,0 8 35	$	1,21 70	$	2,0 8 35	$	1,21 70	
19									$	-									
20									$	-									
21	EF	Collier Cty Tax Collector		Excess Fees					$	-									
22	Costs	Pd To Collier Cty Prop Appraiser		Administrative Costs					$	-									
					$1,015,993.96	$ 1,105 68	$ (19,559 70)	$ (38,53 96)	$  959,00 98	$ 178,861 3 	$  526,549.20	$ 311,689.10	$ 168,687 53	$ 96, 6 95	$ 293,870 50	$ 496,446.95	$ 293,870.50	

Roll:	526,5 8 00	311,688 00

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 
O&M: 177,757.96	$939, 82, $16 , 21, $ 86,750 and $288,311 are 2022/2023 budgeted
13 Debt: 526,548.00	assessments after discounts and fees 
18 Debt: 311,688.00

1,015,993.96
$ 1,015,993 96
$	1,105 68	$  959,00 98	
$ (178,861 3 )	$ (168,687 53)	
$ (526,5 9 20)	$ ( 96, 6 95)	
$ (311,689 10)	$ (293,870 50)	
$	-	$	-