Villages of Westport Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
407-723-5900- FAX 407-723-5901
www.villagesofwestportcdd.com

The regular meeting of the Board of Supervisors of Villages of Westport Community Development District will be held Monday, July 25, 2022, at 5:30 pm at the 1755 Edgewood Ave W, Jacksonville, FL 32208. The following is the agenda for this continued meeting.

Call in number: 1-844-621-3956 Passcode: 790 562 990 #
https://pfmgroup.webex.com/meet/carvalhov

BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters

Appointment of Auditor Selection Committee
Consideration of the Minutes of the April 25, 2022, Board of Supervisors’ Meeting
Review & Acceptance of Fiscal Year 2021 Audit Report
Review & Acceptance of the Stormwater Needs Analysis Report
Review & Acceptance of the Arbitrage Rebate Calculation Report Series 2005A
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2022-07, Adopting the Fiscal Year 2023 Budget and Appropriating Funds
Consideration of Resolution 2022-08, Levying O&M Assessments and Certifying and Assessment Roll
Consideration of Resolution 2022-09, Adopting the Annual Meeting Schedule for Fiscal Year 2022- 2023
Consideration of Resolution 2022-10, Electing Officers Position
Consideration of Policy Pertaining to Spending Authority
Letter from the Supervisor of Elections- Duval County
Review Amenity Center Access Cards Replacement Costs
Discussion of Replacement of PFM Group Consulting LLC
Discussion of Replacement of Leland Management, Inc.

Discussion of Replacement of Pool Company Provider
Discussion of Replacement of Landscaper Provider
Discussion of Christmas Decorations
Discussion of Entryway Bulletin Boards
Discussion of Giving HOA Permission to Use CDD Grounds to Advertise Meetings & Etc.
Ratification of Payment Authorizations 139 -- 149
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments
Supervisors Requests

Adjournment

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Appointment of Auditor Selection Committee

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the April 25, 2022 Board of Supervisors’ Meeting

MINUTES OF MEETING

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT
BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, April 25, 2022, 5:30 p.m.
1755 Edgewood Ave W, Jacksonville, FL 32208

Present and constituting a quorum in person or via speakerphone:

Syron Stewart	Chairperson		
Henry Simmons	Vice Chairperson		
Yashekia Scarlett	Assistant Secretary		
Alice Sanford	Assistant Secretary	(via phone)	
Also present were:			
Vivian Carvalho	District Manager - PFM Group Consulting LLC		
Venessa Ripoll	Assistant DM - PFM Group Consulting LLC	(via phone)	
Amy Champagne	District Accountant - PFM Group Consulting LLC	(via phone)	
Mike Veazey	Project Manager – ICI	(via phone)	
Lauren Gentry	District Counsel – KE Law Group		
Jake Card	Advanced Security Specialist & Consulting		
Variance Audience Members present

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
The meeting was called to order by Ms. Carvalho at 5:42 p.m. and roll call was initiated. Present, are the following Board Members: Syron Stewart, Henry Simmons, and Yashekia Scarlett. Attending by phone is Board Member Alice Sanford. Others in attendance are listed above.

Ms. Carvalho requested the Board consider moving up agenda item 6, Review and Consideration of Engagement Letter from KE Law Group for Legal Counsel Representation, so the District will have legal representation during the meeting. It was explained the previous District Counsel resigned from representing the District. After an RFP process, KE Law Group expressed interest in representing the District as Legal Counsel. The Board was introduced to Lauren Gentry from KE Law Group.

Ms. Gentry provided the Board with the history of KE Law Group and explained how the firm would service the District in the capacity of District Counsel. The Board did not have any questions for Ms. Gentry.

On MOTION by Ms. Scarlett, seconded by Ms. Stewart, with all those in favor, the Board approved the Engagement Letter from KE Law Group for Legal Counsel Representation.

Public Comment Period

There were no public comments at this time.

SECOND ORDER OF BUSINESS	General Business Matters

Review and Acknowledgement of James Stowers Resignation from the Board of Supervisors Seat 4

Ms. Carvalho noted the term for Seat 4 expires in November 2022. There was a request for a motion to accept the resignation letter from Mr. James Stowers.

On MOTION by Ms. Stewart, seconded by Ms. Scarlett, with all those in favor, the Board accepted James Stowers resignation from the Board of Supervisors for Seat 4.

Review of Candidates and Consideration of Replacement for Seat 4

Ms. Carvalho requested any recommendation for appointing someone to Seat 4. Ms. Stewart recommended to the Board appointing Randall Meredith to Seat 4.

On MOTION by Ms. Stewart, seconded by Ms. Scarlett, with all those in favor, the Board appointed Randall Meredith to the Board of Supervisors for Seat 4.

Administer Oath of Office to Newly Appointed Board of Supervisors for Seat 4

Ms. Carvalho administered the Oath of Office to Mr. Meredith and provided Mr. Meredith with a new Board Member packet for review. It was asked if Mr. Meredith would like to waive or receive compensation. Mr. Meredith chose to waive compensation.

Review and Consideration of Code of Ethics to Newly Appointed Board of Supervisors for Seat 4

Ms. Gentry provided Mr. Meredith with an overview of the Sunshine Law, Public Records Law, and Ethics Law.

Review and Acceptance of Kutak Rock LLP Letter Pertaining to Legal Counsel Representation

Ms. Carvalho explained the previous District Counsel, Wes Haber from Kutak Rock LLP, provided a letter a letter of resignation to the Board.

On MOTION by Ms. Scarlett, seconded by Ms. Stewart, with all those in favor, the Board accepted the letter of resignation from Kutak Rock LLP Pertaining to Legal Counsel Representation.

Consideration of the Minutes of the October 11, 2021, Board of Supervisors Meeting

The Board reviewed the October 11, 2021, Board of Supervisors Meeting Minutes.

On MOTION by Mr. Simmons, seconded by Ms. Stewart, with all those in favor, the Board approved the Minutes of the October 11, 2021, Board of Supervisors Meeting.

Consideration of Resolution 2022- 04, Annual Appropriations and Adopting the Revised Budget for Fiscal Year 2021

Mr. Carvalho explained within 60 days the beginning of the Fiscal Year, if the District exceeds any budgeted line item by a certain amount, the District must balance the budget. Included with the Resolution is the revised Fiscal Year 2021 budget. It was clarified the District ended the Fiscal Year below overall budget, but certain line items went over the budgeted amount.

Ms. Sanford asked how the pool maintenance line item was over budget when the pool was not properly maintained. Ms. Carvalho outlined the line items that went over budget.

Ms. Sanford asked what the overages in the District Counsel line item was for. Ms. Carvalho replied she does not have the invoices with her but can look at the ledger to provide that information to the Board. Ms. Champagne confirmed she would send general ledger details for District Counsel, Landscape Maintenance, and Pool maintenance line items to Ms. Sanford.

On MOTION by Ms. Stewart, seconded by Ms. Scarlett, with all in favor, the Board approved Resolution 2022-04, Annual Appropriations and Adopting the Revised Budget for Fiscal Year 2021.

Consideration of Resolution 2022- 05, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date [Suggested Date, July 25, 2022]

Mr. Carvalho explained the Fiscal Year 2023 proposed budget is based on the current fiscal year’s budget. The budget process timeline was explained to the Board. The Board was reminded the District went from a higher unit number that spread the entire budget, a lesser number of units that was considered for the budget. Ms. Carvalho asked for questions from the Board before moving to public comment on the budget.

There was a question about the increase in supervisor fees. Ms. Carvalho explained Seat 4, previously held by James Stowers, is a Landowner Seat. That Landowner Seat has a right to receive compensation however, newly appointed Seat 4 Board Member, Mr. Meredith, has chosen to waive compensation. The budget was proposed prior to the new Board Member appointment. It was confirmed Seat 4 is up for election November 2022 so that Seat could possibly change. Ms. Stewart stated herself and Ms. Scarlett have chosen to waive compensation and will continue to waive compensation. It was requested those compensation costs be omitted from the proposed budget. Ms. Carvalho stated Ms. Scarlett’s term is not up so those Supervisor fees can be reduced in the proposed budget.

There was a Board question about the proposed insurance line item. Ms. Carvalho explained the insurance cost is sent from the agent and the anticipated cost is presented is what is recommended.

Ms. Carvalho asked Ms. Champagne to reduce the Supervisor fees by 1 Supervisor. Ms. Champagne confirmed the reduction of $800 in Supervisor fees.

Ms. Sanford asked Ms. Carvalho to clarify all fees that fall under PFM. Ms. Carvalho stated those fees are District Management, Assessment Administration, Dissemination Agent, and Re-amortization Schedule. Ms. Carvalho explained the Re-amortization fee is associated with the bonds. There was a request to increase the District Management fee that was not approved.

Mr. Simmons asked about the Landscaping line item. Ms. Carvalho explained the line item is not contractual, so to avoid an increase in the budget, the prior year’s budget amount is considered along with future work.

Ms. Carvalho asked the Board how they wanted to reallocate the $800 Supervisor fee. Ms. Scarlett suggested a reallocation to the community events line item. Ms. Stewart asked how the Board can create a reserves line item for specific use, such as an audit on Leland Management. Ms. Carvalho explained Leland Management is contracted with the CDD for Field Management Services only, and the District cannot act on behalf or in conjunction with the HOA, as they are separate entities. Ms. Gentry noted that if the Board approves a higher budget, the line-item amounts can be moved around with the budget. Ms. Stewart explained the need for a reserves fund. Ms. Carvalho stated the $800 will be put in the community events line item.

Ms. Stewart stated she has not seen pest control in the community. It was pointed out the District has not been expensed for pest control this Fiscal Year. Ms. Sanford asked if District Management has contracted a pest control vendor. Ms. Champagne stated the District has not been invoiced for any pest control services.

Ms. Sanford asked what the miscellaneous line item was for. Ms. Carvalho stated that is a line item that acts as a place holder.

Ms. Stewart asked about the landscaping budget and suggested the budget reflect proactive landscape maintenance. There was a discussion about the responsibilities of the current landscaping company and the landscaping needs in the community.

Ms. Sanford noted that changing the landscaping company would not solve the problem as they would still be managed by Leland Management. A discussion about landscaping and management proposals ensued. Ms. Carvalho stated she would work with Leland Management on those proposals as well as check on the status of pest control.

Mr. Simmons asked about the possibility of a resident being contracted to maintain the District landscaping. Ms. Gentry stated contracting a resident is not legally prohibited but it may cause logistical problems.

With no other comments, Ms. Carvalho requested a motion to set the Public Hearing on July 25, 2022, for a total net revenue of $330, 425. The Board will finalize the budget at the public hearing.

On MOTION by Mr. Simmons, seconded by Mr. Meredith, with all in favor, the Board approved Resolution 2022-05, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date [Suggested Date, July 25, 2022]

Consideration of Resolution 2022- 06, Designating Board Member Seats for the Upcoming General Election 2022

Ms. Carvalho announced the Board seats up for general election in November are Seat 2 currently occupied Mr. Simmons, Seat 3 currently occupied by Ms. Stewart, and Seat 4 now occupied by Mr. Meredith. The qualifying period and general election processes were explained. A motion to approve as presented was requested.

On MOTION by Ms. Scarlett, seconded by Ms. Stewart, with all those in favor, the Board approved Resolution 2022-06, Designating Board Member Seats for the Upcoming General Election 2022.

Review and Consideration of Engagement Letter from GNP Services, CPA for Arbitrage Rebate Services

Ms. Carvalho explained the Arbitrage Rebate is tied to the anniversary of the bonds and is a requirement per the Trust Indenture. Once the Arbitrage Report is completed, the Board will then vote on acceptance of the report. Ms. Meredith furthered explained the Arbitrage requirement.

On MOTION by Ms. Scarlett, seconded by Mr. Meredith, with all those in favor, the Board approved the Engagement Letter from GNP Services, CPA for Arbitrage Rebate Services.

Review and Consideration of Prosser Proposal for Stormwater Needs Analysis Services Report

Ms. Gentry explained a 2021 Statute requirement for Community Development Districts to complete a Stormwater Needs Analysis Services Report. The report is due on June 30, 2022, and every 5 years thereafter. It was clarified the proposal outlines the cost for the current year report but the cost for future reports is still to be determined. Mr. Meredith asked about obtaining additional proposals. Ms. Gentry explained the proposal presented is from the current District Engineering and most often, the current District Engineer submits lowest priced proposals.

Ms. Carvalho explained there are a couple of line items that have not been expensed and the cost of the Stormwater Needs Analysis Services Report can come from one of those line items.

On MOTION by Mr. Simmons, seconded by Ms. Scarlett, with all those in favor, the Board approved the Prosser Proposal for Stormwater Needs Analysis Services Report.

Ratification	of	Payment Authorizations 117-138

The Board reviewed Payment Authorizations 117-138. These are all contractual and operational maintenance obligations by the District. The Board Chairperson and District Staff have previously reviewed and approved the charges.

Ms. Stewart questioned the approval of the Christmas decoration costs. Ms. Scarlett stated the Christmas decorations that were put up were subpar compared to the cost paid.

Ms. Stewart questioned the Fast Signs charges. Ms. Scarlett explained the charge was for the installation of surveillance signs that were put up around the community. Ms. Carvalho stated she would send the Fast Signs invoice to Ms. Stewart.

Ms. Stewart questioned the January 2022 pool maintenance cost when the pool was closed from early January to February. Ms. Scarlett explained the pool was still being maintained during the pool closure. A discussion about the pool violations ensued.

On MOTION by Mr. Simmons, seconded by Ms. Stewart, with all those in favor, the Board ratified Payment Authorizations 117-138.

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements. Ms. Carvalho explained each financial column to the Board for the District Financial Statements through March 31, 2022. No action was required by the Board.

Mr. Meredith expressed concern about the construction in phase 4 causing damage to Braddock Road and the liability the District may have. It was clarified the roads are owned by the County.

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel –  Ms. Gentry distributed business cards to the Board and welcomed
any questions. It was explained all Board members can reach out to District Counsel. Most often, the Board directs questions to the District Manager first, who will then provide an answer or forward the question to District Counsel as needed.

District Engineer –  Not Present

District Manager –	No Report.
Audience Comments and Supervisor Requests

Mr. Meredith asked if the public officials insurance covers Board Members. Ms. Gentry explained how the insurance covers Board Members. It was explained there is no need for Board Members to have personal Board Member liability insurance.

A resident asked about cutting down on the District Counsel fees by requiring a person who is requesting Counsel documents to pay for the costs associated with the request. Ms. Carvalho stated the District has already implemented steps to keep District Counsel fees down.

Ms. Sanford questioned Board approval for certain costs. Ms. Carvalho explained the process of offline approvals from the Board Chairperson. Ms. Sanford asked about the purchase of signs that were not approved by most of the Board. Ms. Gentry suggested the Board add the purchasing threshold topic to the agenda for the next meeting.

FOURTH ORDER OF BUSINESS	Adjournment

There was no additional business to be discussed. Ms. Carvalho requested a motion to adjourn.

On MOTION by Ms. Scarlett, seconded Mr. Simmons, with all those in favor, the April 25, 2022, Board of Supervisors Meeting of the Villages of Westport CDD was adjourned at 7:16 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review & Acceptance of Fiscal Year 2021 Audit Report

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –		
Governmental Funds	11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in		
Fund Balances of Governmental Funds to the Statement of Activities	12	
Notes to the Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –		
Budget and Actual – General Fund	21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL		
REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT		
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH		
GOVERNMENT AUDITING STANDARDS	24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS	
OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)		
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES		
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Villages of Westport Community Development District Duval County, Florida

Report on the Financial Statements

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We have audited the accompanying financial statements of the governmental activities and each major fund of Villages of Westport Community Development District, Duval County, Florida ("District") as of and for the fiscal year ended September 30, 2021, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund, of the District as of September 30, 2021, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39 (3)
(c) is not a required part of the basic financial statements. The information for compliance with FL Statute
218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 6, 2022, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 6, 2022

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Villages of Westport Community Development District, Duval County, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($632,260).

The change in the District’s total net position in comparison with the prior fiscal year was $2,629,585, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of
$1,590,432, a decrease of ($67,365) in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items, restricted for debt service and capital projects, assigned for subsequent year’s expenditures and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

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

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

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

Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

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

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
		2021		2020	
Assets, excluding capital assets	$	1,625,341	$	1,683,104	
Capital assets, net of depreciation		5,588,521		5,824,615	
Total assets		7,213,862		7,507,719	
Liabilities, excluding long-term liabilities		216,122		274,564	
Long-term liabilities		7,630,000		10,495,000	
Total liabilities		7,846,122		10,769,564	
Net Position					
Net investment in capital assets		(1,552,039)		(4,380,544)	
Restricted		749,428		963,079	
Unrestricted		170,351		155,620	
Total net position	$	(632,260)	$	(3,261,845)	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase was due to collection of prepaid assessments which paid down the Bonds.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
		2021		2020	
Revenues:					
Program revenues					
Charges for services	$	3,666,640	$	1,470,782	
Operating grants and contributions		1,670		13,038	
Capital grants and contributions		516		3,492	
General revenues					
Miscellaneous and investment earnings		44		593	
Total revenues		3,668,870		1,487,905	
Expenses:					
General government		80,803		75,480	
Maintenance and operations		428,596		448,242	
Interest		529,886		609,555	
Total expenses		1,039,285		1,133,277	
Change in net position		2,629,585		354,628	
Net position - beginning		(3,261,845)		(3,616,473)	
Net position - ending	$	(632,260)	$	(3,261,845)	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021, was $1,039,285. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments. In total, program revenues increased over the prior year due to collection of prepaid assessments. In total, expenses, including depreciation, decreased from the prior fiscal year, the majority of the decrease was due to a reduction in interest expense during the current fiscal year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2021, was amended to reclassify amounts between general government and maintenance and operations. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had $6,989,713 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $1,401,192 has been taken, which resulted in a net book value of $5,588,521. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2021, the District had $7,630,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Villages of Westport Community Development District’s Finance Department at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2021

	Governmental
	Activities		
ASSETS		
Cash	$	200,218	
Investments	5,042	
Assessments receivable	98,071	
Restricted assets:		
Investments	1,322,010	
Capital assets:		
Nondepreciable	2,020,928	
Depreciable, net		3,567,593 	
Total assets		7,213,862 	

LIABILITIES		
Accounts payable	34,909	
Accrued interest payable	181,213	
Non-current liabilities:		
Due within one year	365,000	
Due in more than one year		7,265,000 	
Total liabilities		7,846,122 	

NET POSITION		
Net investment in capital assets	(1,552,039)	
Restricted for debt service	749,428	
Unrestricted		170,351 	
Total net position	 $	(632,260)	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net (Expense) Revenue and Changes in Net
Program Revenues		Position Charges	Operating	Capital
for		Grants and		Grants and	Governmental Functions/Programs	  Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:
General government	$	80,803	$	80,803	$	-	$	-	$	-	
Maintenance and operations	428,596	207,189	-	516	(220,891)	
Interest on long-term debt		529,886	3,378,648	1,670	-	2,850,432 
Total governmental activities		1,039,285	3,666,640	1,670	516	2,629,541 

General revenues:
Unrestricted investment earnings		44 	
Total general revenues		44 	
Change in net position	2,629,585	
Net position - beginning		(3,261,845)	
Net position - ending	 $	(632,260)	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

	Major Funds		Total

ASSETS		
Cash	$	200,218	$	-	$	-	$	200,218	
Investments	5,042	832,570	489,440	1,327,052	
Assessments receivable	-	98,071	-	98,071	

Debt		Capital	Governmental General	Service	Projects		Funds

Total assets	 $	205,260	$	930,641	$	489,440	$ 1,625,341  LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	34,909	$	-	$	-	$	34,909	
Total liabilities	34,909	-	-	34,909	

Fund balances:
Restricted for:
Debt service	
-	
930,641	
-	
930,641	
Capital projects	-	-	489,440	489,440	
Assigned for:
Subsequent year's expenditures		
40,000		
-		
-		
40,000	
Unassigned		130,351		-		-		130,351	
Total fund balances		170,351		930,641		489,440		1,590,432	

Total liabilities and fund balances	
$	
205,260	
$	
930,641	
$	
489,440	
$	
1,625,341	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021	
Total fund balances - governmental funds	$	1,590,432	
Amounts reported for governmental activities in the statement of net position are different because:			
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.			
Cost of capital assets Accumulated depreciation	6,989,713
	(1,401,192)	
5,588,521	
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable Bonds payable	

(181,213)
	(7,630,000)		

(7,811,213)	
Net position of governmental activities	 $		(632,260)	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT	
DUVAL COUNTY, FLORIDA	
STATEMENT OF REVENUES, EXPENDITURES,	
AND CHANGES IN FUND BALANCES	
GOVERNMENTAL FUNDS	
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021	
			         Major Funds				Total	
			Debt	Capital	Governmental	
	General	Service	Projects	Funds	
REVENUES							
Assessments	$	287,992	$ 3,378,648	$	-		$ 3,666,640	
Interest income		44	1,670	516	2,230	
Total revenues		288,036	3,380,318	516	3,668,870	

EXPENDITURES
Current:
General government	80,803	-	-	80,803	
Maintenance and operations	192,502	-	-	192,502	
Debt service:					
Principal	-	2,865,000	-	2,865,000	
Interest	-	597,930	-	597,930	
Total expenditures		273,305	3,462,930		-	3,736,235	

Excess (deficiency) of revenues over (under) expenditures		

14,731	

(82,612)		

516	

(67,365)	
OTHER FINANCING SOURCES (USES)
Interfund transfer in (out)
Total other financing sources (uses)		
-
-	
(199,083)
(199,083)		
199,083
199,083	
-
-	

Net change in fund balances		
14,731	
(281,695)		
199,599	
(67,365)	
Fund balances - beginning		155,620	1,212,336		289,841	1,657,797	

Fund balances - ending	
$	
170,351	
$	930,641	
$	
489,440	
$ 1,590,432	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021	
Net change in fund balances	- total governmental funds	$	(67,365)	
Amounts reported for governmental activities are different because:	in the statement of activities			
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.		

(236,094)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.		

2,865,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.		

     68,044 	
Change in net position of governmental activities	 $		2,629,585 	

See notes to the financial statements

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Villages of Westport Community Development District ("District") was created on June 14, 2004 by Rules 42QQ-1.001, et seq., Florida Administrative Code, adopted by the Florida Land & Water Adjudicatory Commission (“FLWAC”), pursuant to the Uniform Community Development District Act of 1980, and otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non- ad valorem assessments for the financing and delivery of capital infrastructure. Effective July 13, 2021, FLWAC amended rule 42QQ-1.002, amending the boundaries of the District contracting and adding approximately 1,058.56 and 3.63 acres, respectively.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the qualified electors within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the final responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on all assessable property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1. If collected using the Uniform Method, discounts are available for payments through February 28, and assessments become delinquent on April 1. Alternatively, the District may adopt a resolution setting collection dates and directly collect the assessments from landowners.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

Property, plant and equipment of the District are depreciated using the straight-line method over the following
estimated useful lives:		
Assets	Years	
Roadways and other	20	
Storm water system	25	
Amenity facilities	20	

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2021:

Amortized Cost	Credit Risk	Maturities	
Investment in Local Government Surplus
Funds Trust Fund (Florida PRIME)	$	1,327,044	S&P AAAm	Weighted average of
the portfolio: 48 days	
US Bank Mmkt 5		8	N/A	N/A	
Total Investments	$	1,327,052			

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above. Disclosures in blue only required for Florida PRIME

External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48- hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2021, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2021 were as follows:

Fund	Transfer in	Transfer out
Debt service	$	-	$	199,083	
Capital projects	199,083	-	
Total	$	199,083  $	199,083	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 was as follows:

	Beginning					Ending	
	Balance	Additions	Reductions	Balance	
Governmental activities							
Capital assets, not being depreciated							
Land improvements	$ 2,020,928	$	-	$	-	$ 2,020,928	
Total capital assets, not being depreciated	2,020,928		-		-	2,020,928	

Capital assets, being depreciated							
Infrastructure - roadw ays and other	910,456		-		-	910,456	
Infrastructure - stormw ater system	1,234,540		-		-	1,234,540	
Amenity facilities	2,823,789		-		-	2,823,789	
Total capital assets, being depreciated	4,968,785		-		-	4,968,785	

Less accumulated depreciation for:							
Infrastructure - roadw ays and other	637,321		45,523		-	682,844	
Infrastructure - stormw ater system	386,588		49,382		-	435,970	
Amenity facilities	141,189		141,189		-	282,378	
Total accumulated depreciation	1,165,098		236,094		-	1,401,192	

Total capital assets, being depreciated, net	
3,803,687		
(236,094)		
-	
3,567,593	

Governmental activities capital assets	
$ 5,824,615	
$	
(236,094)	
$	
-	
$ 5,588,521	

Depreciation expense was charged to the maintenance and operations function.

At September 30, 2021, there is a balance of $432,982 in the deferred cost account. The District has not yet determined if a liability exists for deferred costs.

NOTE 7 – LONG-TERM LIABILITIES

On February 1, 2005 the District issued $24,345,000 of Capital Improvement Revenue Bonds, Series 2005A.
$4,265,000 of the Bonds was due May 1, 2015 with a fixed interest rate of 5.125%; $3,130,000 of the Bonds was due May 1, 2020 with a fixed interest rate of 5.4%; $16,950,000 of the Bonds is due May 1, 2035 with a fixed interest rate of 5.7%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, and the principal is to be paid annually on each May 1, commencing May 1, 2006.

The Series 2005A Bonds are subject to redemption at the option of the District prior to their maturity. In addition, the Bonds are subject to extraordinary mandatory redemption prior to their selected maturity as outlined in the Bond Indenture. This occurred during the current fiscal year as the District paid down
$2,410,000 of the Bonds.

NOTE 7 – LONG-TERM LIABILITIES (Continued)

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2021.

Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities	
Series 2005A Bonds	$ 10,495,000	$	-	$	2,865,000	$	7,630,000	$	365,000	
Total	$ 10,495,000	$	-	$	2,865,000	$	7,630,000	$	365,000	

At September 30, 2021, the scheduled debt service requirements on the long-term debt were as follows:

Year ending		Governmental Activities September 30:	Principal	Interest	Total
2022	$	365,000	$	434,910	$	799,910	
2023	390,000		414,105		804,105	
2024	410,000		391,875		801,875	
2025	435,000		368,505		803,505	
2026	460,000		343,710		803,710	
2027-2031	2,740,000		1,292,475		4,032,475	
2032-2035	2,830,000		414,675		3,244,675	
$ 7,630,000	$ 3,660,255	$ 11,290,255

NOTE 8 – DEVELOPER TRANSACTIONS AND CONCENTRATION

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 10 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Variance with Final Budget -
		Budgeted Amounts			Actual		Positive Original	Final		Amounts	(Negative)
REVENUES		
Assessments	$ 327,925	$	327,925	$	287,992	$	(39,933)	
Interest income	-	-	44	44	
Total revenues	327,925	327,925	288,036	(39,889)	

EXPENDITURES
Current:
General government	87,869	88,903	80,803	8,100	
Maintenance and operations	240,056	239,022	192,502	46,520	
Total expenditures	327,925	327,925	273,305	54,620	

Excess (deficiency) of revenues					
over (under) expenditures	 $	-	$	-		14,731	$	14,731	

Fund balance - beginning		155,620 

Fund balance - ending	 $	170,351 

See notes to required supplementary information

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2021 was amended to reclassify amounts between general government and maintenance and operations. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT DUVAL COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Elements 	Comments
Number of district employees compensated at 9/30/2021	0	
Number of independent contractors compensated in September 2021	10	
Employee compensation for FYE 9/30/2021 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2021*	$115,348.03	
Construction projects to begin on or after October 1; ($65K)	Not applicable	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		

Special assessment rate FYE 9/30/2021	Operations and maintenance - $167.71
Debt service - $1165.41	
Special assessments collected FYE 9/30/2021	$1,269,398.87	
Outstanding Bonds:		
Series 2005, due November 1, 2035,	see Note 7, page 20 for details	
* The District defines independent contractors as contractors receiving an IRS form-1099 from the District

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Villages of Westport Community Development District Duval County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Villages of Westport Community Development District, Duval County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 6, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

June 6, 2022

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Villages of Westport Community Development District Duval County, Florida

We have examined Villages of Westport Community Development District, Duval County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Villages of Westport Community Development District, Duval County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 6, 2022

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Villages of Westport Community Development District Duval County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Villages of Westport Community Development District, Duval County, Florida ("District") as of and for the fiscal year ended September 30, 2021 and have issued our report thereon dated June 6, 2022.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 6, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Villages of Westport Community Development District, Duval County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Villages of Westport Community Development District, Duval County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 6, 2022

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of the Stormwater Needs Analysis Report

Villages of Westport
COMMUNITY DEVELOPMENT DISTRICT

20-Yr Stormwater Needs Analysis Report

Prepared for: BOARD OF SUPERVISORS
VILLAGES OF WESTPORT CDD

June 24, 2022

13901 Sutton Park Drive South, Suite 200 Jacksonville, Florida 32224
Ph (904) 739-3655 - Fax (904) 739-3413
Cert. Of Auth. 00004050

TABLE OF CONTENTS

Page

TABLE OF CONTENTS	ii
LIST OF EXHIBITS	iii
INTRODUCTION	4
GENERAL	4
ATTACHMENTS	5

LIST OF EXHIBITS

Exhibit No.	Title
1	CDD Master Stormwater Management System

INTRODUCTION
The Villages of Westport Community Development District ("CDD" or the "District") is a local special purpose government entity established on June 14, 2004. The District contains approximately 421 acres of land located within parts of Sections 26, 35, 36 and Section 38 Bloodworth Donation, Township 1 North, Range 25 East in City of Jacksonville, Duval County, Florida. The District provides a long-term solution to the operation and maintenance of the community stormwater facilities.

GENERAL
As part of the 2021 regular session, the Florida Legislature recognized the need for a long‐ term planning process for stormwater and wastewater. Section 403.9302, Florida Statutes, requires a 20‐year needs analysis from the local governments providing stormwater services. The guidelines for this report indicated that because this planning document is forward‐looking, it will necessarily include a large number of assumptions about future actions. These assumptions should be based on any available information coupled with best professional judgment of the individuals completing the document. As such, the information compiled within the following report is based upon previous construction plans, site visits, on-going stormwater maintenance activities, historical cost data and future anticipated stormwater maintenance costs.

Stormwater Facilities
The stormwater service area includes the District boundary and consist of 9 existing stormwater ponds and 2 future stormwater ponds to capture and treat stormwater runoff from developed areas and control structures that regulate the volume of water detained and detention periods. The storm sewer conveyance system will remove surface drainage from the roadways via curb and gutter, swales/ditches, storm inlets and culvert pipes that will collect and convey surface drainage to proposed stormwater detention ponds.

ATTACHMENTS
Stormwater Needs Analysis Parts 1-4

Stormwater Needs Analysis Parts 5-8

South Florida Water Management District (SFWMD)

Southwest Florida Water Management District (SWFWMD)

St. Johns River Water Management District (SJRWMD)

Suwannee River Water Management District (SRWMD)

Northwest Florida Water Management District (NWFWMD)

Indicate the Water Management District(s) in which your service area is located.

1-407-723-5900

Phone Number:

Carvalhov@pfm.com

Email Address:

District Manager

Position/Title:

Vivian Carvalho

Name:

Contact Person

Villages of Wesport CDD

Name of stormwater utility, if applicable:

Villages of Wesport CDD

Name of Local Government:

Please provide your contact and location information, then proceed to the template on the next sheet.

Background Information

Indicate the type of local government:	

	Municipality	
	County	
	Independent Special District	

Part 1.0 Detailed description of the stormwater management program (Section 403.9302(3)(a), F.S.)

The stormwater management program, as defined in the Introduction, includes those activities associated with the management, operation and maintenance, and control of stormwater and stormwater management systems, including activities required by state and federal law. The detailed program description is divided into multiple subparts consisting of narrative and data fields.

Part 1.1 Narrative Description:

The Villages of Westport Community Development District is a local, special purpose government entity established on June 14, 2004. The CDD provides a long term solution to the operation and maintenance of the community stormwater facilities.

Please provide a brief description of the current institutional strategy for managing stormwater in your jurisdiction. Please include
any mission statement, divisions or departments dedicated solely or partly to managing stormwater, dedicated funding sources, and other information that best describes your approach to stormwater:

On a scale of 1 to 5, with 5 being the highest, please indicate the importance of each of the following goals for your program:		
0	1	2	3	4	5		

	Drainage & flood abatement (such as flooding events associated with rainfall and hurricanes)	
	Water quality improvement (TMDL Process/BMAPs/other)	
	Reduce vulnerability to adverse impacts from flooding related to increases in frequency and
duration of rainfall events, storm surge and sea level rise	
	Other:	

		

NO

Does your jurisdiction have an asset management (AM) system for stormwater infrastructure?

NO

Does your jurisdiction have an NPDES Municipal Separate Storm Sewer System (MS4) Permit?

NO

Does your jurisdiction have a dedicated stormwater utility?

YES

Does your jurisdiction have a Stormwater Master Plan or Plans?

Part 1.2 Current Stormwater Program Activities:

Please provide answers to the following questions regarding your stormwater management program.

●

If yes, is your jurisdiction regulated under Phase I or Phase II of the NPDES Program:

●

YES

If no, do you have another funding mechanism?

CDD annual assessments to residents and funds collected via County tax collector along with annual property taxes.

If yes, please describe your funding mechanism.

●

If Yes:	
	How many years does the plan(s) cover?	ON-GOING	
	Are there any unique features or limitations that are necessary to understand what the plan does or does
not address?	
	
NO; THE PLAN IS AN ON-GOING PLAN PER APPROVED SJRWMD PERMITS	

Please provide a link to the most recently adopted version of the document (if it is published online):

●

If Yes, does it include 100% of your facilities?		
If your AM includes less than 100% of your facilities, approximately what percent of your
facilities are included?		

Does your stormwater management program implement the following (answer Yes/No):	
	A construction sediment and erosion control program for new construction (plans review
and/or inspection)?	
Yes	
	An illicit discharge inspection and elimination program?	No	
	A public education program?	No	
	A program to involve the public regarding stormwater issues?	No	
	A “housekeeping” program for managing stormwater associated with vehicle maintenance
yards, chemical storage, fertilizer management, etc. ?	
No	
	A stormwater ordinance compliance program (i.e., for low phosphorus fertilizer)?	No	
	Water quality or stream gage monitoring?	No	
	A geospatial data or other mapping system to locate stormwater infrastructure (GIS,etc. )?	
No	
	A system for managing stormwater complaints?	Yes	
	Other specific activities?	

●

POLICIES REGARDING STORMWATER PONDS ARE PROVIDED TO RESIDENTS; COMPLAINTS ARE RECEIVED BY THE CDD BOARD

Notes or Comments on any of the above:

Part 1.3 Current Stormwater Program Operation and Maintenance Activities

Please provide answers to the following questions regarding the operation and maintenance activities undertaken by your
stormwater management program.

No

Does your jurisdiction typically assume maintenance responsibility for stormwater systems associated
with new private development (i.e., systems that are dedicated to public ownership and/or operation upon completion)?

●

New construction phases within the District must meet stormwater requirements set forth by the existing SJRWMD permits.

Notes or Comments on the above:

Does your stormwater operation and maintenance program implement any of the following (answer Yes/No):	
	Routine mowing of turf associated with stormwater ponds, swales, canal/lake banks, etc. ?	
Yes	
	Debris and trash removal from pond skimmers, inlet grates, ditches, etc. ?	Yes	
	Invasive plant management associated with stormwater infrastructure?	Yes	
	Ditch cleaning?	Yes	
	Sediment removal from the stormwater system (vactor trucks, other)?	No	
	Muck removal (dredging legacy pollutants from water bodies, canal, etc. )?	No	
	Street sweeping?	No	
	Pump and mechanical maintenance for trash pumps, flood pumps, alum injection, etc. ?	
No	
	Non-structural programs like public outreach and education?	No	
	Other specific routine activities?	

●

Part 2. Detailed description of the stormwater management system and its facilities and projects (continued Section 403.9302(3)(a), F.S.)

A stormwater management system, as defined in the Introduction, includes the entire set of site design features and structural infrastructure for collection, conveyance, storage, infiltration, treatment, and disposal of stormwater. It may include drainage improvements and measures to prevent streambank channel erosion and habitat degradation. This section asks for a summary description of your stormwater management system. It is not necessary to provide geospatial asset data or a detailed inventory. For some, it may be possible to gather the required data from your Asset Management (AM) system. For others, data may be gathered from sources such as an MS4 permit application, aerial photos, past or ongoing budget investments, water quality projects, or any other system of data storage/management that is employed by the jurisdiction.

Please provide answers to the following questions regarding your stormwater system inventory. Enter zero (0) if your system does
not include the component.		
	Number	Unit of
Measurement	
	Estimated feet or miles of buried culvert:	3.80	Miles	
	Estimated feet or miles of open ditches/conveyances (lined and unlined) that are maintained by the
stormwater program:	
160.00	
feet	
	Estimated number of storage or treatment basins (i.e., wet or dry ponds):	11		
	Estimated number of gross pollutant separators including engineered sediment traps such as baffle
boxes, hydrodynamic separators, etc. :	
0		
	Number of chemical treatment systems (e.g., alum or polymer injection):	0		
	Number of stormwater pump stations:	0		
	Number of dynamic water level control structures (e.g., operable gates and weirs that control canal
water levels):	
0		
	Number of stormwater treatment wetland systems:	0		
	Other:		

				

				

Notes or Comments on any of the above:		
	
The master stormwater management plan is comprised of 9 existing stormwater ponds and 2 future stormwater ponds	

Which of the following green infrastructure best management practices do you use to manage water flow and/or improve water quality (answer Yes/No):

Best Management Practice	Current	Planned	
Tree boxes	No	No	
Rain gardens	No	No	
Green roofs	No	No	
Pervious pavement/pavers	No	No	
Littoral zone plantings	No	No	
Living shorelines	No	No	
est Management Practices:	

			

Other B

Please indicate which resources or documents you used when answering these questions (check all that apply).

Asset management system	
GIS program	
MS4 permit application	
Aerial photos	
Past or ongoing budget investments	
Water quality projects	
Other(s):	

approved construction plans	

Part 3. The number of current and projected residents served calculated in 5-year increments (Section 403.9302(3)(b), F.S.)

Counties and municipalities: Instead of requiring separate population projections, EDR will calculate the appropriate population
estimates for each municipality or the unincorporated area of the county. If your service area is less than or more than your local government’s population, please describe in the first text box provided below for part 4.0.

Independent Special Districts:	
	If an independent special district’s boundaries are completely aligned with a county or a municipality, identify that
jurisdiction here:	
	GIS shape file provided	

Any independent special district whose boundaries do not coincide with a county or municipality must submit a GIS
shapefile with the current and projected service area. EDR will calculate the appropriate population estimates based on that map. Submission of this shapefile also serves to complete Part 4.0 of this template.

Part 4.0 The current and projected service area for the stormwater management program or stormwater management system (Section 403.9302(3)(c), F.S.)

Stormwater service areas includes the District boundary and includes a stormwater system of 9 existing stormwater ponds and 2 future stormwater ponds wihtin the District boundary

Rather than providing detailed legal descriptions or maps, this part of the template is exception-based. In this regard, if the stormwater service area is less than or extends beyond the geographic limits of your jurisdiction, please explain.

N/A

Similarly, if your service area is expected to change within the 20-year horizon, please describe the changes (e.g., the expiration of an interlocal agreement, introduction of an independent special district, etc. ).

Proceed to Part 5

Part 5.0 The current and projected cost of providing services calculated in 5-year increments (Section 403.9302(3)(d), F.S.)

Given the volume of services, jurisdictions should use the template’s service groupings rather than reporting the current and projected cost of each individual service.
Therefore, for the purposes of this document, “services” means:	
1.

2.	Routine operation and maintenance (inclusive of the items listed in Part 1.3 of this document, ongoing administration, and non-structural programs)	
	Expansion (that is, improvement) of a stormwater management system.	

Expansion means new work, new projects, retrofitting, and significant upgrades. Within the template, there are four categories of expansion projects.	
1.
2.

3.

4.	Flood protection, addressed in parts 5.2 and 5.3… this includes capital projects intended for flood protection/flood abatement	
	Water quality, addressed in part 5.2 and 5.3… this includes stormwater projects related to water quality improvement, such as BMAPs; projects to benefit
natural systems through restoration or enhancement; and stormwater initiatives that are part of aquifer recharge projects	
	Resiliency, addressed in part 5.4… this includes all major stormwater initiatives that are developed specifically to address the effects of climate change, such as
sea level rise and increased flood events	
	End of useful life replacement projects, addressed in part 6.0… this includes major expenses associated with the replacement of aging infrastructure	

While numbers 3 and 4 have components that would otherwise fit into the first two categories, they are separately treated given their overall importance to the Legislature and other policymakers.

Expansion projects are further characterized as currently having either a committed funding source or no identified funding source. Examples of a committed funding source include the capacity to absorb the project’s capital cost within current budget levels or forecasted revenue growth; financing that is underway or anticipated (bond or loan); known state or federal funding (appropriation or grant); special assessment; or dedicated cash reserves for future expenditure.

All answers should be based on local fiscal years (LFY, beginning October 1 and running through September 30). Please use nominal dollars for each year, but include any expected cost increases for inflation or population growth. Please check the EDR website for optional growth rate schedules that may be helpful.

If you have more than 5 projects in a particular category, please use the "Additional Projects" tab. There, you can use dropdown lists to choose the project category and whether there is a committed funding source, then enter the project name and expenditure amounts.

Part 5.1 Routine Operation and Maintenance

Please complete the table below, indicating the cost of operation and maintenance activities for the current year and subsequent five-year increments throughout the 20- year horizon. Your response to this part should exclude future initiatives associated with resiliency or major expenses associated with the replacement of aging infrastructure; these activities are addressed in subparts 5.4 and 6.0. However, do include non-structural programs like public outreach and education in this category.

If specific cost data is not yet available for the current year, the most recent (2020-21) O&M value can be input into the optional growth rate schedules (available on EDR's website as an Excel workbook). The most recent O&M value can be grown using the provided options for inflation, population growth, or some other metric of your choosing. If the growth in your projected total O&M costs is more than 15% over any five-year increment, please provide a brief explanation of the major drivers.

Routine Operation and Maintenance	Expenditures (in $thousands)
	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Operation and Maintenance Costs	12	82	108	137	175	
Brief description of growth greater than 15% over any 5-year period:	
includes a 5% escalation per year; expenditures include O&M increase associated with 2 future stormwater ponds(2023 complete)	

Part 5.2 Future Expansion (Committed Funding Source)

Please list expansion projects and their associated costs for the current year and subsequent five-year increments throughout the 20-year planning horizon. In this section, include stormwater system expansion projects or portions of projects with a committed funding source. If you include a portion of a project that is not fully funded, the project’s remaining cost must be included in part 5.3, Expansion Projects with No Identified Funding Source.

Though many, if not most, stormwater projects benefit both flood protection and water quality, please use your best judgment to either allocate costs or simply select the primary purpose from the two categories below.

5.2.1 Flood Protection (Committed Funding Source): Provide a list of all scheduled new work, retrofitting and upgrades related to flood protection/flood abatement. Include infrastructure such as storage basins, piping and other conveyances, land purchases for stormwater projects, etc . Also include major hardware purchases such as vactor/jet trucks.

5.2.2 Water Quality Projects (Committed Funding Source): Please provide a list of scheduled water quality projects in your jurisdiction, such as treatment basins, alum injection systems, green infrastructure, water quality retrofits, etc., that have a direct stormwater component. The projected expenditures should reflect only those costs.

●

If you are party to an adopted BMAP, please include the capital projects associated with stormwater in this table. Include BMAP project number, cost to your jurisdiction, and year(s) that capital improvement costs are to be incurred. For reference, DEP publishes a complete list of adopted BMAP projects as an appendix in their Annual STAR Report.

Expansion Projects with a Committed Funding Source
Flood Protection	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Part 5.3 Future Expansion with No Identified Funding Source

Please provide a list of known expansion projects or anticipated need(s) without formal funding commitments(s), formal pledges, or obligations. If you included a portion of a project that was partially covered by a committed source in part 5.2 above, list the projects and their remaining costs below.

5.3.1 Future Flood Protection with No Identified Funding Source: Please provide a list of future flood protection/flood abatement projects, associated land
purchases, or major hardware purchases that are needed in your jurisdiction over the next 20 years. Future needs may be based on Master Plans, Comprehensive Plan Elements, Water Control Plans, areas of frequent flooding, hydrologic and hydraulic modeling, public safety, increased frequency of maintenance, desired level of service, flooding complaints, etc.

5.3.2 Future Water Quality Projects with no Identified Funding Source: Please provide a list of future stormwater projects needed in your jurisdiction over the next 20 years that are primarily related to water quality issues. Future needs may be based on proximity to impaired waters or waters with total maximum daily loads (TMDLs), BMAPs, state adopted Restoration Plans, Alternative Restoration Plans, or other local water quality needs.

●

List other future water quality projects, including those in support of local water quality goals as well as those identified in proposed (but not yet adopted) BMAPs.

If you are party to an adopted BMAP, please list capital projects associated with stormwater. Include BMAP project number, cost to your jurisdiction, and year(s) that capital improvement costs are to be incurred.

●

Expansion Projects with No Identified Funding Source
Flood Protection	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Please indicate which resources or documents you used to complete table 5.3 (check all that apply).	

	Stormwater Master Plan	
	Basin Studies or Engineering Reports	
	Adopted BMAP	
	Adopted Total Maximum Daily Load	
	Regional or Basin-specific Water Quality Improvement Plan or Restoration Plan	
	Specify:		
	Other(s):		

Part 5.4 Stormwater projects that are part of resiliency initiatives related to climate change

Please list any stormwater infrastructure relocation or modification projects and new capital investments specifically needed due to sea level rise, increased flood events,
or other adverse effects of climate change. When aggregating, include O&M costs for these future resiliency projects and investments in this table (not in part 5.1). If your jurisdiction participates in a Local Mitigation Strategy (LMS), also include the expenditures associated with your stormwater management system in this category (for example, costs identified on an LMS project list).

Resiliency Projects with a Committed Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Resiliency Projects with No Identified Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Has a vulnerability assessment been completed for your jurisdiction’s storm water system?

Does your jurisdiction have a long-range resiliency plan of 20 years or more?

●

If no, how many facilities have been assessed?

●

If yes, please provide a link if available:

If no, is a planning effort currently underway?

Part 6.0 The estimated remaining useful life of each facility or its major components (Section 403.9302(3)(e), F.S.)

Rather than reporting the exact number of useful years remaining for individual components, this section is constructed to focus on infrastructure components that are targeted for replacement and will be major expenses within the 20-year time horizon. Major replacements include culverts and pipe networks, control structures, pump stations, physical/biological filter media, etc . Further, the costs of retrofitting when used in lieu of replacement (such as slip lining) should be included in this part. Finally, for the purposes of this document, it is assumed that open storage and conveyance systems are maintained (as opposed to replaced) and have an unlimited service life.

In order to distinguish between routine maintenance projects and the replacement projects to be included in this part, only major expenses are included here. A major expense is defined as any single replacement project greater than 5% of the jurisdiction’s total O&M expenditures over the most recent five-year period (such as a project in late 2021 costing more than 5% of the O&M expenditures for fiscal years 2016-2017 to 2020-2021).

If you have more than 5 projects in a particular category, please use the "Additional Projects" tab. There, you can use dropdown lists to choose the project category and whether there is a committed funding source, then enter the project name and expenditure amounts.

End of Useful Life Replacement Projects with a Committed Funding Source
Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
End of Useful Life Replacement Projects with No Identified Funding Source
Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Part 7.0 The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components. (Section 403.9302(3)(f), F.S.)

This part of the template also addresses a portion of s. 403.9302(3)(g), F.S., by including historical expenditures. Many local governments refer to these as “actual” expenditures.

Consistent with expenditure projections, the jurisdiction’s actual expenditures are categorized into routine O&M, expansion, resiliency projects, and replacement of aging infrastructure. Additionally, the table includes space for reserve accounts. EDR’s interpretation of subparagraph 403.9302(3)(f), F.S., is that “capital account” refers to any reserve account developed specifically to cover future expenditures.

Note that for this table:	
●
●

●
●
●	Expenditures for local fiscal year 2020-21 can be estimated based on the most current information if final data is not yet available.	
	Current Year Revenues include tax and fee collections budgeted for that fiscal year as well as unexpended balances from the prior year (balance forward or
carry-over) unless they are earmarked for the rainy day or a dedicated reserve as explained in the following bullets.	
	Bond proceeds should reflect only the amount expended in the given year.	
	A reserve is a dedicated account to accumulate funds for a specific future expenditure.	
	An all-purpose rainy day fund is a type of working capital fund typically used to address costs associated with emergencies or unplanned events.	

The sum of the values reported in the "Funding Sources for Actual Expenditures" columns should equal the total "Actual Expenditures" amount. The cells in the "Funding Sources for Actual Expenditures" section will be highlighted red if their sum does not equal the "Actual Expenditures" total.

If you do not have a formal reserve dedicated to your stormwater system, please enter zero for the final two reserve columns.

Routine O&M
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17	11,310	11,310							
2017-18	18,643	18,643							
2018-19	11,475	11,475							
2019-20	11,788	11,788							
2020-21	12,141	12,141							

Expansion
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Resiliency
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Replacement of Aging Infrastructure
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Part 8.0 The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the local government expects to close any projected funding gap (Section 403.9302(3)(g), F.S.)

In this template, the historical data deemed necessary to comply with s. 403.9302(3)(g), F.S., was included in part 7.0. This part is forward looking and includes a funding gap calculation. The first two tables will be auto-filled from the data you reported in prior tables. To do this, EDR will rely on this template’s working definition of projects with committed funding sources, i.e., EDR assumes that all committed projects have committed revenues. Those projects with no identified funding source are considered to be unfunded. EDR has automated the calculation of projected funding gaps based on these assumptions.

Committed Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	82	108	137	175	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Total Committed Revenues (=Total Committed Projects)	82	108	137	175	

No Identified Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	0	0	0	0	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Projected Funding Gap (=Total Non-Committed Needs)	0	0	0	0	

For any specific strategies that will close or lessen a projected funding gap, please list them in the table below. For each strategy, also include the expected new revenue within the five-year increments.

Strategies for New Funding Sources	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

					

Total	0	0	0	0	

Remaining Unfunded Needs	0	0	0	0	

EXHIBITS

0	400	800

FUTURE

FUTURE

LEGEND
STORMWATER POND ID STORMWATER
POND/WETLAND CONNECTION PIPE
STORMWATER COLLECTION SYSTEM

BRADDOCK RD

WAY

GLIMMER	STORMWATER POND

SANDLE DR

GLIMMER WAY

SANDLE COURT

HANFORD STREET

WEEPING
BRANCH CIR

TRICE COURT RASPER COURT

DEWHURST CIR

DISTRICT
BOUNDARY

MABLEY RD

DISTRICT
BOUNDARY

JEA ELECTRIC EASEMENT

CDD MASTER STORMWATER
MANAGEMENT SYSTEM
VILLAGES OF WESTPORT
MAY 16, 2022

EXHIBIT 1

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of the Arbitrage Rebate Calculation Report Series 2005A

5000 US Highway 17 S #18187
Fleming Island, FL 32003

GNP Services, CPA, PA
www.gnpcpas.com

P.O. Box 1179
Orange Park, FL 32067-1179

March 10, 2022

Ms. Vivian Carvalho District Manager
PFM Group Consulting, LLC 3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817

RE:	Various Community Development District Bond issues managed by PFM Dear Ms. Carvalho:
This letter is to confirm and specify the terms of our prospective engagement to provide arbitrage rebate services for the Bonds listed on the attached schedules (the "Bonds") and to clarify the nature and extent of the services we will provide. In order to ensure an understanding of our mutual responsibilities, we ask all clients for whom services are to be performed to confirm the following understanding.
We will perform mathematical computations to calculate the arbitrage rebate liability for the Bonds. The report we deliver on any computation date that is not an installment computation date will be in the form of a cover letter with a synopsis presenting the arbitrage rebate liability; on each installment computation date a full report with all supporting schedules will be provided. We will also prepare any Internal Revenue Service forms that are required to be filed in connection with the arbitrage rebate liability for the Bonds.
The mathematical computations will be performed using information that you or the Bonds trustee will furnish to us. We will make no audit or other verification of the data you submit, although we may need to ask you for clarification of some of the information.
It is your responsibility and that of the Bonds trustee to provide all the information required for the preparation of the complete and accurate calculation of the arbitrage rebate liability. You represent that the information you are supplying to us is accurate and complete to the best of your knowledge. You should retain all the documents and other data that form the basis of the calculation of the arbitrage rebate liability. These may be necessary to prove the accuracy and completeness of any returns required to be filed with a taxing authority.

Our work in connection with the preparation of the calculation of the arbitrage rebate liability does not include any procedures designed to discover defalcation or other irregularities, should any exist.

We will use our judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities' interpretations of the law and other supportable positions. We plan to perform reasonable research to support positions taken in your returns. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible.

The law provides for a penalty to be imposed on any underpayment that results from negligence or disregard of rules or regulations. Negligence "includes any failure to make a reasonable attempt to comply..." with the code. Disregard "includes any careless, reckless or intentional disregard". The law also provides various other penalties that may be imposed when taxpayers understate their tax liability. If the tax authorities assess penalties, you agree to be responsible for their payment and not to look to us for reimbursement.

Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, we recommend that you hire a competent professional to represent you. We will be available, upon request, to represent you and will render additional invoices for the time and expenses incurred.

Our fee for these services will be as set forth on Schedules A-B. Payment is due on receipt. Invoices not paid within ten days are subject to interest at the rate of 1% per month, prorated for the applicable number of days. After ninety days if the invoice remains unpaid, the account may be turned over to a collection agency. Any costs related to collection will be your responsibility.
We will continue to prepare the calculations unless advised in writing at least thirty days prior to the Bond Year end that our services are not required.

Our report will be delivered to the email address you specify on the attachment to this engagement letter. Please complete the name, title, phone number and email address for each recipient to whom you would like the report to be sent.

We will not be providing any services nor preparing any returns for you that are not covered by this agreement. If you do not accept the above conditions we will be unable to provide any services. If you have any questions regarding anything in this letter, you may contact me using the information shown above. We want to express our appreciation for this opportunity to work with you.

Sincerely,
h	l	,v I(,J 11-lA
GNP Services, CPA, PA

SCHEDULE A
FEES FOR ANNUAL AND INSTALLMENT PERIODS REBATABLE ARBITRAGE LIABILITY CALCULATIONS

Villages of Westport Community Development District Capital Improvement Revenue Bonds, Series 2005A

One year period fee other than installment date calculation

Cover letter and synopsis

$

500 (")

One year period fee for installment date calculation

Full report

$

500 {"')

(*) The fee does not include providing any services to allocate commingled funds.

Signature

Proposal to perform annual and installment date arbitrage rebate calculation is accepted as	idenced by the signature below:

Title

Prin rj>o Skwaf:£

	'/-07  7:;J
Telephone Number

Email	I

Report Recipients:

Printed Name

Printed Name	Title	Telephone Number	Email

Printed Name	Title	Telephone Number	Email

Printed Name	Title	Telephone Number	Email

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Public Comments & Testimony

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Board Comments

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-07 Adopting the Fiscal Year 2023 Budget and Appropriating Funds

RESOLUTION 2022-07	

THE ANNUAL APPROPRIATION RESOLUTION OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2022, submitted to the Board of Supervisors (“Board”) of the Villages of Westport Community Development District (“District”) proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2022, and ending September 30, 2023 (“Fiscal Year 2022/2023”) 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 (2) 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 VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

a.	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, has considered any	
	proposed amendments thereto, and approves the appropriations reflected in the Proposed	
	Budget, as shown in Section 2 below.	
b.	The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, if	
	applicable, 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.	

c.	The Adopted Budget, as amended (if applicable), 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 Villages of Westport Community Development District for the Fiscal Year Ending September 30, 2023.”	
d.	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	
two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2022/2023, the sum of $	 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	$	

DEBT SERVICE FUND (2005A)	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2022/2023 or within sixty (60) days following the end of the Fiscal Year 2022/2023 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 five (5) days after adoption and remain on the website for at least two (2) years.

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

PASSED AND ADOPTED THIS 25th DAY OF JULY, 2022.

ATTEST:	VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2022/2023 Budget

Exhibit A
Villages of Westport Community Development District
Approved Proposed Fiscal Year 2023 Annual Operational & Maintenance Budget

Revenues

Expenditures

Assessments

Actual Through		Anticipated	Anticipated FY 2022		Adopted FY		Approved	
3/31/22		Apr - Sept.	Total		2022 Budget		Proposed FY	
							2023 Budget	

$201,130.37		
$89,294.63	
$290,425.00		
$290,425.00		
$290,425.00	
0.00		0.00	0.00		40,000.00		40,000.00	
31.45		0.00	31.45		0.00		0.00	
$201,161.82		$89,294.63	$290,456.45		$330,425.00		$330,425.00	

$3,219.00		

$0.00	

$3,219.00		

$3,450.00		

$3,863.00	
3,717.38		0.00	3,717.38		3,720.00		3,720.00	
400.00		2,000.00	2,400.00		2,400.00		3,200.00	
12,499.98		12,500.02	25,000.00		27,500.00		25,000.00	
9,600.00		9,600.00	19,200.00		19,200.00		19,200.00	
0.00		0.00	0.00		0.00		0.00	
2,500.00		2,500.00	5,000.00		5,000.00		5,000.00	
0.00		500.00	500.00		500.00		500.00	
1,005.00		3,995.00	5,000.00		5,000.00		5,000.00	
5,000.00		0.00	5,000.00		5,000.00		5,000.00	
2,500.00		4,000.00	6,500.00		6,500.00		4,800.00	
0.00		1,000.00	1,000.00		1,000.00		1,000.00	
28.44		221.56	250.00		250.00		250.00	
240.25		1,259.75	1,500.00		1,500.00		1,500.00	
0.00		1,000.00	1,000.00		1,000.00		1,000.00	
877.00		1,123.00	2,000.00		2,000.00		2,800.00	
900.00		1,500.00	2,400.00		2,400.00		2,520.00	
175.00		0.00	175.00		175.00		175.00	
16,169.87		28,830.13	45,000.00		45,000.00		45,000.00	
729.57		770.43	1,500.00		1,500.00		1,500.00	
4,274.00		276.00	4,550.00		4,550.00		5,129.00	
0.00		400.00	400.00		400.00		400.00	
0.00		3,000.00	3,000.00		3,000.00		3,000.00	
9,028.71		571.29	9,600.00		9,600.00		9,600.00	
0.00		1,700.00	1,700.00		1,700.00		1,700.00	
4,590.00		3,510.00	8,100.00		8,100.00		8,100.00	
0.00		1,200.00	1,200.00		1,200.00		1,200.00	
0.00		10,127.00	10,127.00		10,127.00		10,127.00	
0.00		5,000.00	5,000.00		5,000.00		5,000.00	
22,380.00		47,620.00	70,000.00		70,000.00		70,000.00	
3,917.00		258.00	4,175.00		4,175.00		6,058.00	
3,747.31		1,252.69	5,000.00		5,000.00		5,000.00	
0.00		2,500.00	2,500.00		2,500.00		2,500.00	
6,257.96		5,742.04	12,000.00		12,000.00		12,000.00	
21,694.50		24,305.50	46,000.00		46,000.00		46,000.00	
10,000.00		0.00	10,000.00		5,000.00		5,000.00	
0.00		6,000.00	6,000.00		6,000.00		6,000.00	
718.36		2,259.64	2,978.00		2,978.00		2,583.00	
$146,169.33		$186,522.05	$332,691.38		$330,425.00		$330,425.00	
			
Units		
767			
	Current Year Proposed				$378.65	
					$409.35	

Carry Forward Surplus Interest Income
Net Revenues

Public Official Insurance Trustee Fees Supervisor Fees
District Management Fees Field Management Engineering Fees Dissemination Agent Reamortization Schedule District Counsel Assessment Administration Audit Fees
Arbitrage Postage
Legal Advertising Miscellaneous Charges Community Events Website
Dues, Licenses & Fees Amenity - Water/Electric Amenity - Telephone Amenity - Insurance Amenity - Dues & License Amenity - Irrigation Repair Amenity - Pool Maintenance Amenity - Access Control Amenity - Janitorial
Amenity - Pest Control Amenity - R&M Building Amenity - R&M Grounds Amenity - Security General Insurance
General Repairs & Maintenance Irrigation Repairs & Maintenance Lake Maintenance
Landscape Maintenance Landscape Improvements
Right of Way, Lake Bank Mowing Contingency-Hurricane Repairs
Operating & Maintenance Expenditures

Prior Year Adopted		$378.65			
		$409.35			

Villages of Westport CDD Proposed Debt Service Fund Budget
Series 2005A Special Assessment Bonds FY 2023 "Exhibit B"

Description		Proposed FY 2023
Budget	

Revenues:			
Special Assessments		$1,000,043	
Total Revenues		$1,000,043	

Expenditures:			
Series 2005A -Interest 11/1/22		$207,053	
Series 2005A - Interest 5/1/23		$207,053	
Series 2005A - Principal 5/1/23		$390,000	
Total Expenditures		$804,105	
			
Excess Revenues / (Expenditures)		$195,938	

11/1/23 Interest Series 2005A		

$195,938	

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-08 Levying O&M Assessments and Certifying an Assessment Roll

RESOLUTION 2022-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2022/2023; 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 Villages of Westport 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 Duval 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, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”), 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 2022/2023; 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 Villages of Westport 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 VILLAGES OF WESTPORT 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 25th DAY of JULY, 2022.

ATTEST:	VILLAGES OF WESTPORT
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:		

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit A
Villages of Westport Community Development District
Approved Proposed Fiscal Year 2023 Annual Operational & Maintenance Budget

Revenues

Expenditures

Assessments

Actual Through		Anticipated	Anticipated FY 2022		Adopted FY		Approved	
3/31/22		Apr - Sept.	Total		2022 Budget		Proposed FY	
							2023 Budget	

$201,130.37		
$89,294.63	
$290,425.00		
$290,425.00		
$290,425.00	
0.00		0.00	0.00		40,000.00		40,000.00	
31.45		0.00	31.45		0.00		0.00	
$201,161.82		$89,294.63	$290,456.45		$330,425.00		$330,425.00	

$3,219.00		

$0.00	

$3,219.00		

$3,450.00		

$3,863.00	
3,717.38		0.00	3,717.38		3,720.00		3,720.00	
400.00		2,000.00	2,400.00		2,400.00		3,200.00	
12,499.98		12,500.02	25,000.00		27,500.00		25,000.00	
9,600.00		9,600.00	19,200.00		19,200.00		19,200.00	
0.00		0.00	0.00		0.00		0.00	
2,500.00		2,500.00	5,000.00		5,000.00		5,000.00	
0.00		500.00	500.00		500.00		500.00	
1,005.00		3,995.00	5,000.00		5,000.00		5,000.00	
5,000.00		0.00	5,000.00		5,000.00		5,000.00	
2,500.00		4,000.00	6,500.00		6,500.00		4,800.00	
0.00		1,000.00	1,000.00		1,000.00		1,000.00	
28.44		221.56	250.00		250.00		250.00	
240.25		1,259.75	1,500.00		1,500.00		1,500.00	
0.00		1,000.00	1,000.00		1,000.00		1,000.00	
877.00		1,123.00	2,000.00		2,000.00		2,800.00	
900.00		1,500.00	2,400.00		2,400.00		2,520.00	
175.00		0.00	175.00		175.00		175.00	
16,169.87		28,830.13	45,000.00		45,000.00		45,000.00	
729.57		770.43	1,500.00		1,500.00		1,500.00	
4,274.00		276.00	4,550.00		4,550.00		5,129.00	
0.00		400.00	400.00		400.00		400.00	
0.00		3,000.00	3,000.00		3,000.00		3,000.00	
9,028.71		571.29	9,600.00		9,600.00		9,600.00	
0.00		1,700.00	1,700.00		1,700.00		1,700.00	
4,590.00		3,510.00	8,100.00		8,100.00		8,100.00	
0.00		1,200.00	1,200.00		1,200.00		1,200.00	
0.00		10,127.00	10,127.00		10,127.00		10,127.00	
0.00		5,000.00	5,000.00		5,000.00		5,000.00	
22,380.00		47,620.00	70,000.00		70,000.00		70,000.00	
3,917.00		258.00	4,175.00		4,175.00		6,058.00	
3,747.31		1,252.69	5,000.00		5,000.00		5,000.00	
0.00		2,500.00	2,500.00		2,500.00		2,500.00	
6,257.96		5,742.04	12,000.00		12,000.00		12,000.00	
21,694.50		24,305.50	46,000.00		46,000.00		46,000.00	
10,000.00		0.00	10,000.00		5,000.00		5,000.00	
0.00		6,000.00	6,000.00		6,000.00		6,000.00	
718.36		2,259.64	2,978.00		2,978.00		2,583.00	
$146,169.33		$186,522.05	$332,691.38		$330,425.00		$330,425.00	
			
Units		
767			
	Current Year Proposed				$378.65	
					$409.35	

Carry Forward Surplus Interest Income
Net Revenues

Public Official Insurance Trustee Fees Supervisor Fees
District Management Fees Field Management Engineering Fees Dissemination Agent Reamortization Schedule District Counsel Assessment Administration Audit Fees
Arbitrage Postage
Legal Advertising Miscellaneous Charges Community Events Website
Dues, Licenses & Fees Amenity - Water/Electric Amenity - Telephone Amenity - Insurance Amenity - Dues & License Amenity - Irrigation Repair Amenity - Pool Maintenance Amenity - Access Control Amenity - Janitorial
Amenity - Pest Control Amenity - R&M Building Amenity - R&M Grounds Amenity - Security General Insurance
General Repairs & Maintenance Irrigation Repairs & Maintenance Lake Maintenance
Landscape Maintenance Landscape Improvements
Right of Way, Lake Bank Mowing Contingency-Hurricane Repairs
Operating & Maintenance Expenditures

Prior Year Adopted		$378.65			
		$409.35			

Exhibit B

STRAP	Gross Debt Service Assessment	Gross O&M Assessment	
R-003783-0020			
R-003783-0050			
R-003784-0005			
R-003784-0010			
R-003784-0015			
R-003784-0020			
R-003784-0025			
R-003784-0030			
R-003784-0035			
R-003784-0040			
R-003784-0045			
R-003784-0050	1165.41	409.35	
R-003784-0055	1165.41	409.35	
R-003784-0060	1165.41	409.35	
R-003784-0065	1165.41	409.35	
R-003784-0070	1165.41	409.35	
R-003784-0075	1165.41	409.35	
R-003784-0080	1165.41	409.35	
R-003784-0085	1165.41	409.35	
R-003784-0090	1165.41	409.35	
R-003784-0095	1165.41	409.35	
R-003784-0100	1165.41	409.35	
R-003784-0105	1165.41	409.35	
R-003784-0110	1165.41	409.35	
R-003784-0115	1165.41	409.35	
R-003784-0120	1165.41	409.35	
R-003784-0125	1165.41	409.35	
R-003784-0130	1165.41	409.35	
R-003784-0135	1165.41	409.35	
R-003784-0140	1165.41	409.35	
R-003784-0145	1165.41	409.35	
R-003784-0150	1165.41	409.35	
R-003784-0155	1165.41	409.35	
R-003784-0160	1165.41	409.35	
R-003784-0165	1165.41	409.35	
R-003784-0170	1165.41	409.35	
R-003784-0175	1165.41	409.35	
R-003784-0180	1165.41	409.35	
R-003784-0190	1165.41	409.35	
R-003784-0195	1165.41	409.35	
R-003784-0200	1165.41	409.35	
R-003784-0205	1165.41	409.35	
R-003784-0210	1165.41	409.35	
R-003784-0215	1165.41	409.35	
R-003784-0220	1165.41	409.35	
R-003784-0225	1165.41	409.35	

R-003784-0230	1165.41	409.35	
R-003784-0235	1165.41	409.35	
R-003784-0240	1165.41	409.35	
R-003784-0245	1165.41	409.35	
R-003784-0250	1165.41	409.35	
R-003784-0255	1165.41	409.35	
R-003784-0260	1165.41	409.35	
R-003784-0265	1165.41	409.35	
R-003784-0270	1165.41	409.35	
R-003784-0275	1165.41	409.35	
R-003784-0280	1165.41	409.35	
R-003784-0285	1165.41	409.35	
R-003784-0290	1165.41	409.35	
R-003784-0295	1165.41	409.35	
R-003784-0300	1165.41	409.35	
R-003784-0305	1165.41	409.35	
R-003784-0310	1165.41	409.35	
R-003784-0315	1165.41	409.35	
R-003784-0320	1165.41	409.35	
R-003784-0325	1165.41	409.35	
R-003784-0330	1165.41	409.35	
R-003784-0335	1165.41	409.35	
R-003784-0340	1165.41	409.35	
R-003784-0345	1165.41	409.35	
R-003784-0350	1165.41	409.35	
R-003784-0355	1165.41	409.35	
R-003784-0360	1165.41	409.35	
R-003784-0365	1165.41	409.35	
R-003784-0370	1165.41	409.35	
R-003784-0375	1165.41	409.35	
R-003784-0380	1165.41	409.35	
R-003784-0385	0	409.35	
R-003784-0390	1165.41	409.35	
R-003784-0395	1165.41	409.35	
R-003784-0400	1165.41	409.35	
R-003784-0405	1165.41	409.35	
R-003784-0410	1165.41	409.35	
R-003784-0415	1165.41	409.35	
R-003784-0420	1165.41	409.35	
R-003784-0425	1165.41	409.35	
R-003784-0430	1165.41	409.35	
R-003784-0435	1165.41	409.35	
R-003784-0440	1165.41	409.35	
R-003784-0445	1165.41	409.35	
R-003784-0450	1165.41	409.35	
R-003784-0455	1165.41	409.35	
R-003784-0465	1165.41	409.35	

R-003784-0470	1165.41	409.35	
R-003784-0475	1165.41	409.35	
R-003784-0480	1165.41	409.35	
R-003784-0485	1165.41	409.35	
R-003784-0490	1165.41	409.35	
R-003784-0495	1165.41	409.35	
R-003784-0500	1165.41	409.35	
R-003784-0505	1165.41	409.35	
R-003784-0510	1165.41	409.35	
R-003784-0515	1165.41	409.35	
R-003784-0520	1165.41	409.35	
R-003784-0525	1165.41	409.35	
R-003784-0530	1165.41	409.35	
R-003784-0535	1165.41	409.35	
R-003784-0540	1165.41	409.35	
R-003784-0545	1165.41	409.35	
R-003784-0550	1165.41	409.35	
R-003784-0555	#N/A	409.35	
R-003784-0560	1165.41	409.35	
R-003784-0565	1165.41	409.35	
R-003784-0570	1165.41	409.35	
R-003784-0575	1165.41	409.35	
R-003784-0580	1165.41	409.35	
R-003784-0585	1165.41	409.35	
R-003784-0595	1165.41	409.35	
R-003784-0600	1165.41	409.35	
R-003784-0605	1165.41	409.35	
R-003784-0610	1165.41	409.35	
R-003784-0615	1165.41	409.35	
R-003784-0620	1165.41	409.35	
R-003784-0625	1165.41	409.35	
R-003784-0630	1165.41	409.35	
R-003784-0635	1165.41	409.35	
R-003784-0640	1165.41	409.35	
R-003784-0645	1165.41	409.35	
R-003784-0655	1165.41	409.35	
R-003784-0660	1165.41	409.35	
R-003784-0670	1165.41	409.35	
R-003784-0675	1165.41	409.35	
R-003784-0680	1165.41	409.35	
R-003784-0685	1165.41	409.35	
R-003784-0690	1165.41	409.35	
R-003784-0695	1165.41	409.35	
R-003784-0700	1165.41	409.35	
R-003784-0705	1165.41	409.35	
R-003784-0710	1165.41	409.35	
R-003784-0715	1165.41	409.35	

R-003784-0720	1165.41	409.35	
R-003784-0725	1165.41	409.35	
R-003784-0730	1165.41	409.35	
R-003784-0735	1165.41	409.35	
R-003784-0740	1165.41	409.35	
R-003784-0745	1165.41	409.35	
R-003784-0750	1165.41	409.35	
R-003784-0755	1165.41	409.35	
R-003784-0765	1165.41	409.35	
R-003784-0770	1165.41	409.35	
R-003784-0775	1165.41	409.35	
R-003784-0780	1165.41	409.35	
R-003784-0785	1165.41	409.35	
R-003784-0790	1165.41	409.35	
R-003784-0795	1165.41	409.35	
R-003784-0800	1165.41	409.35	
R-003784-0805	1165.41	409.35	
R-003784-0810	1165.41	409.35	
R-003784-0815	1165.41	409.35	
R-003784-0820	1165.41	409.35	
R-003784-0825	1165.41	409.35	
R-003784-0830	1165.41	409.35	
R-003784-0835	1165.41	409.35	
R-003784-0840	1165.41	409.35	
R-003784-0845	1165.41	409.35	
R-003784-0850	1165.41	409.35	
R-003784-0855	1165.41	409.35	
R-003784-0860	1165.41	409.35	
R-003784-0865	1165.41	409.35	
R-003784-0870	1165.41	409.35	
R-003784-0875	1165.41	409.35	
R-003784-0880	1165.41	409.35	
R-003784-0885	1165.41	409.35	
R-003784-0890	1165.41	409.35	
R-003784-0895	1165.41	409.35	
R-003784-0900	1165.41	409.35	
R-003784-0905	1165.41	409.35	
R-003784-0910	1165.41	409.35	
R-003784-0915	1165.41	409.35	
R-003784-0920	1165.41	409.35	
R-003784-0925	1165.41	409.35	
R-003784-0930	1165.41	409.35	
R-003784-0935	1165.41	409.35	
R-003784-0940	1165.41	409.35	
R-003784-0945	1165.41	409.35	
R-003784-0950	1165.41	409.35	
R-003784-0955	1165.41	409.35	

R-003784-0960	1165.41	409.35	
R-003784-0965	1165.41	409.35	
R-003784-0970	1165.41	409.35	
R-003784-0975	1165.41	409.35	
R-003784-0980	1165.41	409.35	
R-003784-0985	1165.41	409.35	
R-003784-0990	1165.41	409.35	
R-003784-0995	1165.41	409.35	
R-003784-1000	1165.41	409.35	
R-003784-1005	1165.41	409.35	
R-003784-1010	1165.41	409.35	
R-003784-1015	1165.41	409.35	
R-003784-1020	1165.41	409.35	
R-003784-1030	1165.41	409.35	
R-003784-1035	1165.41	409.35	
R-003784-1040	1165.41	409.35	
R-003784-1045	1165.41	409.35	
R-003784-1050	1165.41	409.35	
R-003784-1055	1165.41	409.35	
R-003784-1060	1165.41	409.35	
R-003784-1065	1165.41	409.35	
R-003784-1070	1165.41	409.35	
R-003784-1075	1165.41	409.35	
R-003784-1080	1165.41	409.35	
R-003784-1085	1165.41	409.35	
R-003784-1090	1165.41	409.35	
R-003784-1095	1165.41	409.35	
R-003784-1100	1165.41	409.35	
R-003784-1105	1165.41	409.35	
R-003784-1110	1165.41	409.35	
R-003784-1115	1165.41	409.35	
R-003784-1120	1165.41	409.35	
R-003784-1125	1165.41	409.35	
R-003784-1130	1165.41	409.35	
R-003784-1135	1165.41	409.35	
R-003784-1140	1165.41	409.35	
R-003784-1145	1165.41	409.35	
R-003784-1150	1165.41	409.35	
R-003784-1155	1165.41	409.35	
R-003784-1160	1165.41	409.35	
R-003784-1165	1165.41	409.35	
R-003784-1170	1165.41	409.35	
R-003784-1175	1165.41	409.35	
R-003784-1181	1165.41	409.35	
R-003784-1183			
R-003784-1185	1165.41	409.35	
R-003784-1190	1165.41	409.35	

R-003784-1195	1165.41	409.35	
R-003784-1200	1165.41	409.35	
R-003784-1205	1165.41	409.35	
R-003784-1210	1165.41	409.35	
R-003784-1215	1165.41	409.35	
R-003784-1220	1165.41	409.35	
R-003784-1225	1165.41	409.35	
R-003784-1230	1165.41	409.35	
R-003784-1235	1165.41	409.35	
R-003784-1240	1165.41	409.35	
R-003784-1245	1165.41	409.35	
R-003784-1250	1165.41	409.35	
R-003784-1255	1165.41	409.35	
R-003784-1550			
R-003784-1560			
R-003784-1570			
R-003784-1580			
R-003784-1590			
R-003784-1600			
R-003784-1610			
R-003784-1620			
R-003784-1630			
R-003784-1634			
R-003784-1640	1165.41	409.35	
R-003784-1645	1165.41	409.35	
R-003784-1650	1165.41	409.35	
R-003784-1655	1165.41	409.35	
R-003784-1660	1165.41	409.35	
R-003784-1665	1165.41	409.35	
R-003784-1670	1165.41	409.35	
R-003784-1675	1165.41	409.35	
R-003784-1680	1165.41	409.35	
R-003784-1685	1165.41	409.35	
R-003784-1690	1165.41	409.35	
R-003784-1695	1165.41	409.35	
R-003784-1700	1165.41	409.35	
R-003784-1705	1165.41	409.35	
R-003784-1710	1165.41	409.35	
R-003784-1715	1165.41	409.35	
R-003784-1720	1165.41	409.35	
R-003784-1725	1165.41	409.35	
R-003784-1730	580.4	409.35	
R-003784-1735	580.4	409.35	
R-003784-1740	580.4	409.35	
R-003784-1745	580.4	409.35	
R-003784-1750	580.4	409.35	
R-003784-1755	580.4	409.35	

R-003784-1760	580.4	409.35	
R-003784-1765	580.4	409.35	
R-003784-1770	580.4	409.35	
R-003784-1775	580.4	409.35	
R-003784-1780	580.4	409.35	
R-003784-1785	580.4	409.35	
R-003784-1790	580.4	409.35	
R-003784-1795	580.4	409.35	
R-003784-1800	580.4	409.35	
R-003784-1805	580.4	409.35	
R-003784-1810	580.4	409.35	
R-003784-1815	580.4	409.35	
R-003784-1820	580.4	409.35	
R-003784-1825	580.4	409.35	
R-003784-1830	580.4	409.35	
R-003784-1835	580.4	409.35	
R-003784-1840	580.4	409.35	
R-003784-1845	580.4	409.35	
R-003784-1850	580.4	409.35	
R-003784-1855	580.4	409.35	
R-003784-1860	580.4	409.35	
R-003784-1865	1165.41	409.35	
R-003784-1870	1165.41	409.35	
R-003784-1875	1165.41	409.35	
R-003784-1880	1165.41	409.35	
R-003784-1885	1165.41	409.35	
R-003784-1890	1165.41	409.35	
R-003784-1895	1165.41	409.35	
R-003784-1900	1165.41	409.35	
R-003784-1905	1165.41	409.35	
R-003784-1910	1165.41	409.35	
R-003784-1915	1165.41	409.35	
R-003784-1920	1165.41	409.35	
R-003784-1925	1165.41	409.35	
R-003784-1930	1165.41	409.35	
R-003784-1935	1165.41	409.35	
R-003784-1940	1165.41	409.35	
R-003784-1945	1165.41	409.35	
R-003784-1950	1165.41	409.35	
R-003784-1955	1165.41	409.35	
R-003784-1960	1165.41	409.35	
R-003784-1965	1165.41	409.35	
R-003784-1970	1165.41	409.35	
R-003784-1975	1165.41	409.35	
R-003784-1980	1165.41	409.35	
R-003784-1985	1165.41	409.35	
R-003784-1990	1165.41	409.35	

R-003784-1995	1165.41	409.35	
R-003784-2000	1165.41	409.35	
R-003784-2005	1165.41	409.35	
R-003784-2010	1165.41	409.35	
R-003784-2015	1165.41	409.35	
R-003784-2020	1165.41	409.35	
R-003784-2025	1165.41	409.35	
R-003784-2030	1165.41	409.35	
R-003784-2035	1165.41	409.35	
R-003784-2040	1165.41	409.35	
R-003784-2045	1165.41	409.35	
R-003784-2050	1165.41	409.35	
R-003784-2055	1165.41	409.35	
R-003784-2060	1165.41	409.35	
R-003784-2065	1165.41	409.35	
R-003784-2070	1165.41	409.35	
R-003784-2075	1165.41	409.35	
R-003784-2080	1165.41	409.35	
R-003784-2085	1165.41	409.35	
R-003784-2090	1165.41	409.35	
R-003784-2095	1165.41	409.35	
R-003784-2100	1165.41	409.35	
R-003784-2105	1165.41	409.35	
R-003784-2110	1165.41	409.35	
R-003784-2115	1165.41	409.35	
R-003784-2120	1165.41	409.35	
R-003784-2125	1165.41	409.35	
R-003784-2130	1165.41	409.35	
R-003784-2135	1165.41	409.35	
R-003784-2140	1165.41	409.35	
R-003784-2145	1165.41	409.35	
R-003784-2150	1165.41	409.35	
R-003784-2155	1165.41	409.35	
R-003784-2160	1165.41	409.35	
R-003784-2165	1165.41	409.35	
R-003784-2170	1165.41	409.35	
R-003784-2175	1165.41	409.35	
R-003784-2180	677.52	409.35	
R-003784-2185	1165.41	409.35	
R-003784-2190	580.4	409.35	
R-003784-2195	580.4	409.35	
R-003784-2200	580.4	409.35	
R-003784-2205	580.4	409.35	
R-003784-2210	580.4	409.35	
R-003784-2215	580.4	409.35	
R-003784-2220	580.4	409.35	
R-003784-2225	580.4	409.35	

R-003784-2230	580.4	409.35	
R-003784-2235	580.4	409.35	
R-003784-2240	580.4	409.35	
R-003784-2245	580.4	409.35	
R-003784-2250	580.4	409.35	
R-003784-2255	580.4	409.35	
R-003784-2260	580.4	409.35	
R-003784-2265	580.4	409.35	
R-003784-2270	580.4	409.35	
R-003784-2275	580.4	409.35	
R-003784-2280	1165.41	409.35	
R-003784-2285	1165.41	409.35	
R-003784-2290	1165.41	409.35	
R-003784-2295	1165.41	409.35	
R-003784-2300	1165.41	409.35	
R-003784-2305	1165.41	409.35	
R-003784-2310	1165.41	409.35	
R-003784-2315	1165.41	409.35	
R-003784-2320	1165.41	409.35	
R-003784-2325	1165.41	409.35	
R-003784-2330	1165.41	409.35	
R-003784-2335	1165.41	409.35	
R-003784-2340	1165.41	409.35	
R-003784-2345	1165.41	409.35	
R-003784-2350	1165.41	409.35	
R-003784-2355	1165.41	409.35	
R-003784-2360	1165.41	409.35	
R-003784-2365	1165.41	409.35	
R-003784-2370	1165.41	409.35	
R-003784-2375	1165.41	409.35	
R-003784-2380	1165.41	409.35	
R-003784-2385	1165.41	409.35	
R-003784-2390	1165.41	409.35	
R-003784-2395	1165.41	409.35	
R-003784-2400	1165.41	409.35	
R-003784-2405	1165.41	409.35	
R-003784-2410	1165.41	409.35	
R-003784-2415	1165.41	409.35	
R-003784-2420	1165.41	409.35	
R-003784-2425	1165.41	409.35	
R-003784-2430	1165.41	409.35	
R-003784-2435	1165.41	409.35	
R-003784-2440	1165.41	409.35	
R-003784-2445	1165.41	409.35	
R-003784-2500			
R-003784-2510			
R-003784-2520			

R-003784-2525	1165.41	409.35	
R-003784-2530	1165.41	409.35	
R-003784-2535	1165.41	409.35	
R-003784-2540	1165.41	409.35	
R-003784-2545	1165.41	409.35	
R-003784-2550	1165.41	409.35	
R-003784-2555	1165.41	409.35	
R-003784-2560	1165.41	409.35	
R-003784-2565	1165.41	409.35	
R-003784-2570	1165.41	409.35	
R-003784-2575	1165.41	409.35	
R-003784-2580	1165.41	409.35	
R-003784-2585	1165.41	409.35	
R-003784-2590	1165.41	409.35	
R-003784-2595	1165.41	409.35	
R-003784-2600	1165.41	409.35	
R-003784-2605	1165.41	409.35	
R-003784-2610	1165.41	409.35	
R-003784-2615	1165.41	409.35	
R-003784-2620	1165.41	409.35	
R-003784-2625	1165.41	409.35	
R-003784-2630	1165.41	409.35	
R-003784-2635	1165.41	409.35	
R-003784-2640	1165.41	409.35	
R-003784-2645	1165.41	409.35	
R-003784-2650	1165.41	409.35	
R-003784-2655	1165.41	409.35	
R-003784-2660	1165.41	409.35	
R-003784-2665	1165.41	409.35	
R-003784-2670	1165.41	409.35	
R-003784-2675	1165.41	409.35	
R-003784-2680	1165.41	409.35	
R-003784-2685	1165.41	409.35	
R-003784-2690	1165.41	409.35	
R-003784-2695	1165.41	409.35	
R-003784-2700	1165.41	409.35	
R-003784-2705	1165.41	409.35	
R-003784-2710	1165.41	409.35	
R-003784-2715	1165.41	409.35	
R-003784-2720	1165.41	409.35	
R-003784-2725	1165.41	409.35	
R-003784-2730	1165.41	409.35	
R-003784-2735	1165.41	409.35	
R-003784-2740	1165.41	409.35	
R-003784-2745	1165.41	409.35	
R-003784-2750	1165.41	409.35	
R-003784-2755	1165.41	409.35	

R-003784-2760	1165.41	409.35	
R-003784-2765	1165.41	409.35	
R-003784-2770	1165.41	409.35	
R-003784-2775	1165.41	409.35	
R-003784-2780	1165.41	409.35	
R-003784-2785	1165.41	409.35	
R-003784-2790	1165.41	409.35	
R-003784-2795	1165.41	409.35	
R-003784-2800	1165.41	409.35	
R-003784-2805	1165.41	409.35	
R-003784-2810	1165.41	409.35	
R-003784-2815	1165.41	409.35	
R-003784-2820	1165.41	409.35	
R-003784-2825	1165.41	409.35	
R-003784-2830	1165.41	409.35	
R-003784-2835	1165.41	409.35	
R-003784-2840	1165.41	409.35	
R-003784-2845	1165.41	409.35	
R-003784-2850	1165.41	409.35	
R-003784-2855	1165.41	409.35	
R-003784-2860	1165.41	409.35	
R-003784-2865	1165.41	409.35	
R-003784-2870	1165.41	409.35	
R-003784-2875	1165.41	409.35	
R-003784-2880	1165.41	409.35	
R-003784-2885	1165.41	409.35	
R-003784-2890	1165.41	409.35	
R-003784-2895	1165.41	409.35	
R-003784-2900	1165.41	409.35	
R-003784-2905	1165.41	409.35	
R-003784-2910	1165.41	409.35	
R-003784-2915	1165.41	409.35	
R-003784-2920	1165.41	409.35	
R-003784-2925	1165.41	409.35	
R-003784-2930	1165.41	409.35	
R-003784-2935	1165.41	409.35	
R-003784-2940	1165.41	409.35	
R-003784-2945	1165.41	409.35	
R-003784-2950	1165.41	409.35	
R-003784-2955	1165.41	409.35	
R-003784-2960	1165.41	409.35	
R-003784-2965	1165.41	409.35	
R-003784-2970	1165.41	409.35	
R-003784-2975	1165.41	409.35	
R-003784-2980	1165.41	409.35	
R-003784-2985	1165.41	409.35	
R-003784-2990	1165.41	409.35	

R-003784-2995		1165.41	409.35	
R-003784-3000		1165.41	409.35	
R-003784-3005		1165.41	409.35	
R-003784-3010		1165.41	409.35	
R-003784-3015		1165.41	409.35	
R-003784-3020		1165.41	409.35	
R-003784-3025		1165.41	409.35	
R-003784-3030		1165.41	409.35	
R-003784-3035		1165.41	409.35	
R-003784-3040		1165.41	409.35	
R-003784-3045		1165.41	409.35	
R-003784-3050		1165.41	409.35	
R-003784-3055		1165.41	409.35	
R-003784-3060		1165.41	409.35	
R-003784-3065		1165.41	409.35	
R-003784-3070		1165.41	409.35	
R-003784-3075		1165.41	409.35	
R-003784-3080		1165.41	409.35	
R-003784-3085		1165.41	409.35	
R-003784-3090		1165.41	409.35	
R-003784-3095		1165.41	409.35	
R-003784-3100		1165.41	409.35	
R-003784-3105		1165.41	409.35	
R-003784-3110		1165.41	409.35	
R-003784-3115		1165.41	409.35	
R-003784-3120		1165.41	409.35	
R-003784-3125		1165.41	409.35	
R-003784-3130		1165.41	409.35	
R-003784-3135		1165.41	409.35	
R-003784-3140		1165.41	409.35	
R-003784-3145		1165.41	409.35	
R-003784-3150		1165.41	409.35	
R-003784-3155		1165.41	409.35	
R-003784-3160		1165.41	409.35	
R-003784-3165		1165.41	409.35	
R-003784-3170		1165.41	409.35	
R-003784-3175		1165.41	409.35	
R-003784-3180		1165.41	409.35	
R-003784-3185		1165.41	409.35	
R-003784-3190		1165.41	409.35	
R-003784-3195		1165.41	409.35	
R-003784-3200		1165.41	409.35	
R-003784-0460		1165.41	409.35	
R-003784-0590		1165.41	409.35	
R-003784-0650		1165.41	409.35	
R-003784-0665	0	1165.41	409.35	
R-003784-0760		1165.41	409.35	

R-003784-1025	1165.41			409.35	
R-003784-0185	1165.41			409.35	
Total Gross	$	601,342.65	$	221,049.00	
	$	45,100.70	$	16,578.68	
Total Net	$	556,241.95	$	204,470.33	
LGI Direct Bill	$	245,178.16	$	85,953.27	
Total Net	$	801,420.11	$	290,423.59	
Budget	$	792,990.00	$	290,425.00	
Difference	$	8,430.11	$	(1.41)	

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration for Resolution 2022-09 Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023

RESOLUTION 2022-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023

WHEREAS, the Villages of Westport Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2023 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2023 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 25th DAY OF JULY, 2022.

ATTEST:	VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2023

October 24, 2022
January 23, 2023
April 24, 2023
July 24, 2023

All meetings will convene at 1755 Edgewood Ave W, Jacksonville, FL 32208, at 5:30 p.m.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-10 Electing Officers Position

RESOLUTION 2022-10

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

Whereas, the Board of Supervisors of the Villages of Westport Community Development District desires to elect the below recited persons to the offices specified.

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

Section 1. The following persons are elected to the offices shown:

Chairperson	 		
Vice Chairperson	 		
Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Treasurer	 		
Assistant Treasurer	 		

Passed and adopted this     day of 	, 2022.

ATTEST:		VILLAGES OF WESTPORT COMMUNITY	
		DEVELOPMENT DISTRICT	
Secretary/Assistant Secretary		Chairperson, Board of Supervisors	

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Policy Pertaining to Spending Authority

Villages of Westport Community Development District
Policy Relating to Spending Authority and Procurement of Good and Services

1.0	Purpose of Policy.

This Policy for Spending Authority and Procurement of Goods and Services (“Policy”) is designed to establish clear standards delineating the authority of certain contractors and employees of the Villages of Westport Community Development District (the “District”), specifically the District Manager and General Manager, to enter into certain contracts or purchase orders for goods or services on behalf of the District. This policy is further designed to establish uniform procedures for the informal procurement of goods and services that are under the statutory threshold for formal public procurement under Florida law. Please refer to the District Rules of Procedure for the processes required when purchases exceed the public procurement threshold.

The fundamental purpose of this policy is not to restrict the effectiveness of the individuals involved in the day-to-day activities related to the procurement of goods and services, but to provide a sound foundation for effective, consistent and fair procurement practices and ensure fiscal responsibility, accountability and consistency. This Policy applies to the pre- authorization of funds and procurement of goods and services as provided for hereunder; the District Board of Supervisors are not required in any instance to sign checks, the authority for check signature rests with the District Manager and other individuals authorized pursuant to District Resolution.
Any and all questions regarding this Policy should be directed to the District Manager or District Counsel.

2.0	Definitions.

Emergency. A sudden or unexpected situation, event, or circumstance negatively impacting or impairing the health, safety, and welfare of the District’s residents; or an unexpected failure of a District physical asset that significantly impacts the general operation, integrity or function of the District’s operations. Examples of an Emergency include, but are in no way limited to: acts of God; riot; fires; floods; hurricanes; accidents; structural, electrical or chemical failure of a District facility; or other similar circumstances.

Emergency Approval. An approval of an Emergency Contract or Purchase Order (defined herein) by the District Manager or General Manager on behalf of the District, when an Emergency Authorization (defined herein) authorizes the District Manager or General Manager to approve such Emergency Contract or Purchase Order .

Emergency Authorization. A written authorization of the Chairperson of the Board (“Chairperson”), or another representative of the Board as provided in this Policy, authorizing the District Manager or General Manager to approve an Emergency Contract or Purchase Order (defined herein). The Emergency Authorization should contain the following minimum information, collected by the District Manager: a declaration that an Emergency exists; the reasons supporting such a declaration; the Emergency Contract or Purchase Order that the District Manager or General Manager expects to approve and a statement certifying that such goods or services will address the Emergency; the expected cost of the Emergency Contract or Purchase Order; language stating that the signing representative of the Board approves the information in such Emergency Authorization;

and a statement that any expenses resulting from the District entering into the Emergency Contract or Purchase Order shall be presented to the Board for ratification at the next Board meeting.

Emergency Contract or Purchase Order. A contract or purchase order for goods or services entered into to address an Emergency that otherwise exceeds the approval authority set forth in this Policy.

0	District Manager Approval Authority.

Per Florida law, the District Manager shall have charge and supervision of the District’s works, and bear responsibility for preserving and maintaining any improvement or facility that is constructed or erected pursuant to Chapter 190, Florida Statutes; for operating and maintaining District-owned equipment; and for performing such other duties as are prescribed by the Board.

The District Manager has the authority to approve a contract or purchase order for goods or services on behalf of the District if the cost of such contract or purchase order is less than or equal to Ten Thousand Dollars and No Cents ($10,000.00), and the District Manager is authorized to sign such contract or purchase order on behalf of the District. The contract or purchase order need not be presented for ratification by the Board but will appear in the check register in due course.

Purchases that are recurring purchases or services approved by the Board at a public meeting need not come back to the Board unless and until the terms of the contract for such purchase expires or requires formal Board renewal or action.

If the cost of a contract or purchase order for goods or services exceeds Ten Thousand Dollars and No Cents ($10,000.00), or for purchases that are recurring purchases or services that would, when combined, exceed Ten Thousand Dollars and No Cents ($10,000.00), the Board must approve such contract or purchase order at a public meeting, except as specified herein.

0	District Counsel Approval Authority.

This policy is in no way intended to repeal, diminish or otherwise conflict with Resolution 2013-12, which Resolution provides for the legal support and legal defense of the District, Board of Supervisors and District Staff. The provisions of that Resolution remain in full force and effect. This policy is intended to cover legal actions that are not covered by that Resolution.

Due to unique nature of any given legal proceeding or legal situation, a specific approval threshold is not provided for so as not to limit the District's ability to affirmatively defend itself against actual or potential claims. The Board may, however, at any time during a public meeting budget, delay, or cease legal proceedings or legal actions by affirmative vote as the policy setting body with fiduciary responsibility to the District. The Board will be advised of any potential legal implications and risks of such action for consideration prior to voting.

Outside normal day to day operational considerations in which the District’s Counsel participates (including but not limited to meeting attendance, drafting of routine

agreements, counsel on policy or legal decisions in the normal course or other similar circumstances), any agreement for legal services, representation, or outside counsel must be signed by the Chair or Vice Chair to be deemed duly executed. Due to the urgent, confidential, or exempt matter of legal issues, or so as not to impair the District's legal position or strategy, such contracts/retainers/agreements are not required to be brought for a discussion and vote before the Board so long as the Chair or Vice Chair has signed authorizing such execution. The Board retains full authority to be apprised of ongoing expenditures and to limit or cease any legal proceeding or legal services by affirmative vote. To that end, District Staff shall update the Board at each Board meeting as to the status of expenditures on legal proceedings entered into pursuant to this policy but shall not be required to discuss items that are confidential or exempt from public disclosure or that would impair the District’s legal position.

Any final judgements, settlements, or dispositions must be approved by the Board.

0	General Manager Approval Authority.

The General Manager shall have the authority to approve a contract or purchase order for goods or services on behalf of the District if the cost of such contract or purchase order is less than or equal to Five Thousand Dollars and No Cents ($5,000.00), and the General Manager is authorized to sign such contract or purchase order on behalf of the District. The contract or purchase order need not be presented for ratification by the Board but will appear in the check register in due course.

If the cost of a contract or purchase order for goods or services exceeds Five Thousand Dollars and No Cents ($5,000.00), or for purchases that are recurring purchases or services that would, when combined, exceed Five Thousand Dollars and No Cents ($5,000.00), but do not exceed the District Manager’s purchasing authority set forth above, the District Manager may approve such expenditure.

0	District Manager and General Manager’s Emergency Approval Authority.

The District Manager and General Manager, have the discretion to determine whether a situation, event, or circumstance constitutes an Emergency as set forth under this Policy. In the event of an Emergency, staff shall additionally follow the Emergency Notification Policy and Protocols adopted by the Board.

In the event of an Emergency, the District Manager is in charge of securing an Emergency Authorization, signed by the Chairperson, before an Emergency Approval may be issued. If the Chairperson is unavailable to sign the Emergency Authorization, then the Vice Chairperson may sign. If the Vice Chairperson is unavailable to sign the Emergency Authorization, then another Board Supervisor may sign. The District Manager shall prepare the Emergency Authorization as set forth herein. Following the execution of the Emergency Authorization, the District Manager and General Manager may make an Emergency Approval of the Emergency Contract or Purchase Order set forth in the Emergency Authorization. Any Emergency Contract or Purchase Order shall be presented to the Board for ratification at the next Board meeting.

In the event that the District Manager is unable to secure an Emergency Authorization that he or she deems necessary as set forth in this policy, the District agrees to hold the District

Manager harmless in the event that such actions are challenged legally as inconsistent with the District Managers statutory duties set forth in Chapter 190, Florida Statutes.

0	Approval Authority of Other District Contractors or Employees.

Except for the approval authority of the Board, District Manager and General Manager, as set forth in this Policy and the District’s Rules of Procedure, District contractors or employees have no authority to approve or sign a contract or purchase order for goods or services, or a recurring obligation under a contract or purchase order for goods or services, on behalf of the District. Any such approval by such contractor or employee shall constitute an unauthorized approval.

0	Procurement Process for Purchase of Goods and Services

To comply with Chapters 190 and 287, Florida Statutes, a District must abide by several procedures if it desires to enter into a contract for the purchase of professional services; insurance; construction; design-build services; goods, supplies, or materials; contractual services; and maintenance services over statutory bid thresholds. Please refer to the District Rules of Procedure for the processes required when purchases exceed the public procurement threshold.

If the cost of construction will be less than $348,933.50, the cost of electrical purchases is less than $87,233.38, and the cost of goods or services will be less than $195,000, it is appropriate to informally solicit proposals for the work.** These should be written proposals, bid from a standard scope of services or scope of materials. The proposals should be included in the District agenda package and reviewed by the District’s Board of Supervisors. The proposals presented to the Board shall be as provided by the proposer(s), in an unaltered format. The General Manager, as applicable, shall secure, whenever possible, a minimum of three written proposals, which shall be the result of written specifications transmitted by mail, electronic format or by facsimile. In those instances when securing three proposals is not practicable, the General Manager shall provide written justification of such. When applicable to the proposed project, companies must be properly authorized, licensed and insured to perform the work. The provisions of this section shall apply to purchases that exceed Five Thousand Dollars ($5,000.00) for a single item or recurring item.

** Note that the threshold amounts identified herein are established by Florida law and are subject to change; the construction and electrical thresholds change each calendar year. Please confer with District Counsel or District Management for up to date numbers.

Where, for any reason, a proposer is given an opportunity to re-bid on a solicitation, all competing proposers should also be given an equal opportunity to re-bid the requirement. Those conditions in which it is in the District’s best interests to allow a re-bid may include changes in requirements or changes in specifications.
Unless an Emergency exists, as defined in this Policy, or the purchase is under the thresholds set forth in Section 3.0, the District’s Board of Supervisors shall pre-approve the proposal at a Board meeting prior to the execution of an agreement. If this pre-approval does not occur, it is possible that the agreement may not be honored by the District. The General Manager should seek District Counsel’s review or drafting of an agreement once the proposal is approved by the Board.

Once the agreement is in place, provide copies of the executed agreement to the District Manager. The District Manager is the official records custodian of the District.
For District Capital Improvement Projects authorized by the District’s Board of Supervisors, keep the District Engineer updated on the process of installation or construction. The District Engineer is ultimately responsible for the proper construction and installation of the District’s improvements, so the District Engineer needs to know when construction commences, when inspections are scheduled, etc. Projects designed by other professionals should be inspected by that professional and accepted under terms set forth in agreement with the District.
0	Policy Ethics.

All District employees and contractors shall abide by the provisions of Chapter 112, Florida Statutes, including Section 112.313, pertaining to standards of conduct for public officers.

Acceptance of gifts by District employees at any time from contractors or suppliers is prohibited.

District employees shall not bid for, enter into, or be in any manner interested in any contract for District purchases or public works, nor shall District employees seek to influence the purchase or a product or service from any proposer.

No contract or purchase shall be subdivided to evade the threshold amounts or other requirements of this Policy or other purchasing policies of the District, including the Rules of Procedure. Purchases, orders, or contracts that are subdivided to circumvent this Policy or other purchasing policies of the District shall be considered unauthorized purchases.

Any and all offers of employment must be authorized by only the Board, upon the Board’s affirmative vote authorizing the position and accompanying funds, and such offers of employment shall not be made by any entity or person other than the Board. This shall not be construed to prohibit hiring of independent contractors to provide goods or services to the District but rather is meant to prohibit offers of employment without Board authorization.

0	Severability.

If any section, paragraph, clause, or provision of this Policy shall be held to be invalid or ineffective for any reason, the remainder of this Policy shall continue in full force and effect, it being expressly hereby found and declared that the remainder of this Policy would have been adopted despite the invalidity or ineffectiveness of such section, paragraph, clause, or provision.

0	Interpretation.

This Policy shall be interpreted and construed as consistent with Florida law and the District’s Rules of Procedure. This Policy shall not be interpreted or construed as restricting, undermining, or contravening the legal authority of the Board or the District.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Elections Duval County

OFFICE OF THE SUPERVISOR OF ELECTIONS

MIKE HOGAN SUPERVISOR OF ELECTIONS OFFICE, (904) 630-7757
CELL, (904) 219-8924

105 EAST MONROE STREET JACKSONVILLE, FLORIDA 32202
FAX (904) 630-2920 E-MAIL MHOGAN@COJ.NET

June 2, 2022

Jennifer Walden
PFM
3501 Quadrangle Blvd., Ste 270
Orlando, FL 32817 Dear Jennifer,
The information you requested on April 13, 2022 appears below:

Villages of Westport Community Development District	1001 Registered Voters

If you have any questions or need additional assistance, please contact Robert Phillips at 904- 255-3436 or phillips@coj.net.

Sincerely,

Lana Self
Candidate and Records Director

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review Amenity Center Access Cards Replacement Costs

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Replacement of PFM Group Consulting LLC

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Replacement of Leland Management, Inc.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Replacement of Pool Company Provider

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Replacement of Landscaper Provider

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Christmas Decorations

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Entryway Bulletin Boards

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion of Giving HOA Permission to Use CDD Grounds to Advertise Meetings & Etc.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations 139 -- 149

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 139
3/31/2022

FY22
Item	General
No.	Payee	Invoice #	Fund

1	Rick Arsenault
Pool Maintenance: March 2022 Pool Maintenance: April 2022	
VOW222 VOW322	
$
$	
1,253.93
1,307.38	
2	Yellowstone Landscape
Landscape Maintenance: March 2022	
JAX 342608	
$	
3,615.75	

TOTAL	$  6,177.06

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 140
4/7/2022

FY22
Item	General
No.	Payee	Invoice #	Fund

1	Advanced Security Specialist & Consulting
Security Services: March 2022	
V0032022	
$	
6,466.00	
2	Coastal Maintenance
Janitorial Services: April 2022	
4094	
$	
765.00	

TOTAL	$  7,231.00

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 141	
4/14/2022					
				FY22	
Item				General	
No.	Payee	Invoice #		Fund	

1	
Comcast Business (paid online)				
	6713 SANDLE DR; 04/11/22-05/10/22	Acct: 2518167	$	123.40	
2	Jacksonville Daily Record				
	Legal Advertising on 04/14/22	22-02425D	$	167.38	
3	JEA (paid online)				
	12060 Braddock Rd/12424 Cadley Cir; 03/01/22-04/01/22	Acct: 0230853498	$	1,044.51	
	6714/6794 Sandle Dr; 02/28/22-03/30/22	Acct: 8245040569	$	2,084.33	
4	PFM Group Consulting, LLC				
	FedEx: March 2022	OE-EXP-04-033	$	20.13	
5	Tiki Graphics				
	Easter Fest Signs	10893	$	84.00	

TOTAL	$  3,523.75

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 142		
4/21/2022		

Item		FY22
General	
No.	Payee	Invoice #	Fund	

1	Leland Management, Inc.			
Management Fee: April 2022	18289	$  1,600.00	
			
	TOTAL	$  1,600.00	

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 143			
4/28/2022			

Item		FY22
General	
No.	Payee	Invoice #	Fund	

1	PFM Group Consulting, LLC			
District Management Fee: April 2022	DM-04-2022-51	$  2,083.33	
			
	TOTAL	$  2,083.33	

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 144
5/5/2022

FY22
Item	General
No.	Payee	Invoice #	Fund

1	Advanced Security Specialist & Consulting
Security Services: April 2022	
V0042022	
$	
5,441.00	
2	Coastal Maintenance
Janitorial Services: May 2022	
4105	
$	
765.00	
3	Rick Arsenault
Pool Maintenance: May 2022	
VOW422	
$	
1,795.84	
4	Yellowstone Landscape
Landscape Maintenance: April 2022	
JAX 364941	
$	
3,615.75	

TOTAL	$ 11,617.59

Please pay all but Yellowstone pending review.

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 145
5/12/2022

Item No.	

Payee	

Invoice #	FY22
General Fund	

1	
Comcast Business (paid online)
6713 SANDLE DR; 05/11/22-06/10/22	

Acct: 2518167	

$	123.40	
2	JEA (paid online)
12060 Braddock Rd/12424 Cadley Cir; 03/30/22-05/03/22	
Acct: 0230853498	
$	662.98	
	6714/6794 Sandle Dr; 03/29/22-04/28/22	Acct: 8245040569	$  2,035.54	
3	KE Law Group
General Counsel Through 04/30/22	
2177	
$	93.00	
4	Leland Management, Inc.
Management Fee: May 2022	
19396	
$  1,600.00	
5	Solitude Lake Management
Lake & Pond Management: May 2022	
PI-A00809063	
$  1,086.09	
6	Supervisor Fees - 04/25/2022 Meeting
Alice Sanford	
--	
$	200.00	
	Henry Simmons	--	$	200.00	
				
		TOTAL	$  6,001.01	

Secretary/Assistant Secretary	Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 146		
5/19/2022		

Item		FY22
General	
No.	Payee	Invoice #	Fund	

1	VGlobalTech			
Monthly Website Fee: April 2022	3807	$	110.00	
			
	TOTAL	$	110.00	

Secretary/Assistant Secretary

Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 147
5/26/2022

FY22
Item	General
No.	Payee	Invoice #	Fund

1	Deluxe Corporation (paid online)
Check Order	
467228	
$	
125.00	
2	Jacksonville Daily Record
Legal Advertising on 05/26/22	
22-03469D	
$	
76.25	
3	PFM Group Consulting, LLC
District Management Fee: May 2022	
DM-05-2022-50	
$	
2,083.33	
4	Southern Tree
Pine Tree Removal	
4253	
$	
700.00	
5	VGlobalTech
Quarter 1 ADA Audit
Monthly Website Fee: May 2022	
3728
3887	
$
$	
300.00
110.00	
6	Yellowstone Landscape
Landscape Maintenance: May 2022	
JAX 371146	
$	
3,615.75	

TOTAL	$  7,010.33

Secretary/Assistant Secretary

Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 148
6/2/2022

FY22
Item	General
No.	Payee	Invoice #	Fund

1	Extreme Pressure & Soft Wash
Pressure Washing Pressure Washing	
27
28	
$
$	
7,050.00
1,500.00	
2	Grau & Associates
Audit FY 2021	
22782	
$	
2,200.00	
3	PFM Group Consulting, LLC
Postage: April 2022	
OE-EXP-05-053	
$	
1.06	
4	Yellowstone Landscape
Landscape Maintenance: April 2022	
JAX 364941	
$	
3,615.75	

TOTAL	$ 14,366.81

Secretary/Assistant Secretary

Chairperson

VILLAGES OF WESTPORT
C O M M U N I T Y D E V E L O P M E N T D I S T R I C T

Payment Authorization 149
6/9/2022

Item No.	

Payee	

Invoice #	FY22
General Fund	

1	
Advanced Security Specialist & Consulting
Security Services: May 2022	

V0052022	

$  6,466.00	
2	Coastal Maintenance
Janitorial Services: June 2022	
4111	
$	765.00	
3	Comcast Business (paid online)
6713 SANDLE DR; 06/11/22-07/10/22	
Acct: 2518167	
$	123.40	
4	JEA (paid online)
12060 Braddock Rd/12424 Cadley Cir; 04/28/22-05/31/22	
Acct: 0230853498	
$	561.23	
	6714/6794 Sandle Dr; 04/27/22-05/27/22	Acct: 8245040569	$  2,178.57	
5	PFM Group Consulting, LLC
District Management Fee: June 2022	
DM-06-2022-47	
$  2,083.33	

TOTAL	$ 12,177.53

Secretary/Assistant Secretary	Chairperson

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Villages of Westport CDD Statement of Financial Position As of 5/31/2022

General Fund		Debt Service Fund	
		
Assets	

$260,159.31			
5,051.75			
24,051.20			
		$104,608.14	
		527,009.00	
		299,749.59	
		0.06	
		1,033.51	
		0.10	
$289,262.26		$932,400.40	

Long Term Debt
Group		Total	

$0.00		

$260,159.31
5,051.75
24,051.20
104,608.14
527,009.00
299,749.59
0.06
1,033.51
0.10
57,163.79
433,851.41
$1,712,677.86	

$827,792.26 6,437,207.74
$7,265,000.00		

$827,792.26 6,437,207.74
$7,265,000.00	
$7,265,000.00		$8,977,677.86	

Construction Fund

Current Assets

General Checking Account - CNB		
State Board of Administration		
Assessments Receivable		
Assessments Receivable		
Debt Service Reserve 2005A		
Revenue 2005A Bond		
Interest 2005A		
Prepayment 2005A		
Sinking Fund 2005		
Acquisition/Construction 2005A			$57,163.79	
Deferred Cost 2005A Bond			433,851.41	
Total Current Assets			$491,015.20	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities

$0.00

 	
$289,262.26	$932,400.40

Liabilities and Net Assets

$0.00

$491,015.20

Accounts Payable	$13,790.17					$13,790.17	
Deferred Revenue	24,051.20					24,051.20	
Deferred Revenue			$104,608.14			104,608.14	
Total Current Liabilities	$37,841.37		$104,608.14		$0.00		

$0.00		$142,449.51	

$7,265,000.00
$7,265,000.00
$7,265,000.00		

$7,265,000.00
$7,265,000.00
$7,407,449.51	

Long Term Liabilities
Revenue Bonds Payable LongTerm

Total			$0.00		$0.00	
Total Liabilities	$37,841.37		$104,608.14		$0.00	

Villages of Westport CDD Statement of Financial Position As of 5/31/2022

General Fund		Debt Service Fund		Construction Fund		Long Term Debt
Group		Total	

Net Assets
Fund Balance - Unreserved Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets	

($4,844.00) 129,263.55
45,931.65
81,069.69

$251,420.89		

$930,641.05 (102,848.79)

$827,792.26		

($797,404.12) 1,286,844.65
1,574.67

$491,015.20		

$0.00		

($4,844.00) 129,263.55
45,931.65
81,069.69

930,641.05
(102,848.79)

(797,404.12)
1,286,844.65
1,574.67

$1,570,228.35	
										
Total Liabilities and Net Assets	$289,262.26		$932,400.40		$491,015.20		$7,265,000.00		$8,977,677.86	

Revenues

Villages of Westport CDD
Statement of Activities As of 5/31/2022

General Fund	Debt Service Fund	Construction Fund	Long Term Debt	Total	
			Group		

On-Roll Assessments	$202,067.43								$202,067.43	
Off-Roll Assessments	64,304.96								64,304.96	
On-Roll Assessments			$549,705.07						549,705.07	
Off-Roll Assessments			147,106.90						147,106.90	
Inter-Fund Group Transfers In			(983.05)						(983.05)	
Inter-Fund Transfers In					$983.05				983.05	
Total Revenues	$266,372.39		$695,828.92		$983.05		$0.00		$963,184.36	

Expenses

Supervisor Fees	$800.00								$800.00	
Public Official Insurance	3,219.00								3,219.00	
Trustee Services	3,717.38								3,717.38	
District Management	16,666.64								16,666.64	
Field Management	12,800.00								12,800.00	
Dissemination Agent	2,500.00								2,500.00	
District Counsel	1,098.00								1,098.00	
Assessment Administration	5,000.00								5,000.00	
Audit	2,500.00								2,500.00	
Janitorial Service	6,120.00								6,120.00	
Postage & Shipping	48.57								48.57	
Legal Advertising	483.88								483.88	
Office Miscellaneous	125.00								125.00	
Web Site Maintenance	1,420.00								1,420.00	
Dues, Licenses, and Fees	175.00								175.00	
Amenity - Electric	21,997.23								21,997.23	
Amenity - Telephone	976.37								976.37	
Amenity - Insurance	4,274.00								4,274.00	
Amenity - Pool Maintenance	10,824.55								10,824.55	
Amenity - Security	34,287.00								34,287.00	
General Insurance	3,917.00								3,917.00	
General Repair & Maintenance	3,747.31								3,747.31	
Lake Maintenance	7,344.05								7,344.05	
Landscaping Maintenance & Material	29,626.00								29,626.00	
Landscape Improvements	10,000.00								10,000.00	
Community Events	961.00								961.00	
Miscellaneous	718.36								718.36	
Principal Payment			$365,000.00						365,000.00	
Interest Payments			434,910.00						434,910.00	
Total Expenses	$185,346.34		$799,910.00		$0.00		$0.00		$985,256.34	

Villages of Westport CDD
Statement of Activities As of 5/31/2022	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)	
General Fund

$43.64

$43.64	
Debt Service Fund

$1,232.29

$1,232.29		
Construction Fund

$591.62

$591.62		
Long Term Debt
Group

$0.00		
Total

$43.64 1,232.29
591.62

$1,867.55	
Change In Net Assets	$81,069.69		($102,848.79)		$1,574.67		$0.00		($20,204.43)	

Net Assets At Beginning Of Year	
$170,351.20		
$930,641.05		
$489,440.53		
$0.00		
$1,590,432.78	

Net Assets At End Of Year	

$251,420.89		

$827,792.26		

$491,015.20		

$0.00		

$1,570,228.35	

Villages of Westport CDD
Budget to Actual
For the period through 5/31/22	
Year To Date	
	Actual			Budget			Variance	Adopted FY 2022 Budget	

Revenues											
Assessments	$	266,372.39	$	193,616.67		$	72,755.72	$ 290,425.00	
Carry Forward Surplus	-	26,666.67			(26,666.67)	40,000.00	
Net Revenues	$	266,372.39	
$	220,283.33		$	46,089.06	
$ 330,425.00	
General & Administrative Expenses											
Public Official Insurance	$	3,219.00	$	2,300.00		$	919.00	$	3,450.00	
Trustee Services	3,717.38	2,480.00			1,237.38	3,720.00	
Supervisor Fees	800.00	1,600.00			(800.00)	2,400.00	
District Management	16,666.64	18,333.33			(1,666.69)	27,500.00	
Field Management	12,800.00	12,800.00			-	19,200.00	
Dissemination Agent	2,500.00	3,333.33			(833.33)	5,000.00	
Reamortization Schedule	-	333.33			(333.33)	500.00	
District Counsel	1,098.00	3,333.33			(2,235.33)	5,000.00	
Assessment Administration	5,000.00	3,333.33			1,666.67	5,000.00	
Audit	2,500.00	4,333.33			(1,833.33)	6,500.00	
Arbitrage Calculation	-	666.67			(666.67)	1,000.00	
Postage & Shipping	48.57	166.67			(118.10)	250.00	
Legal Advertising	483.88	1,000.00			(516.12)	1,500.00	
Miscellaneous	125.00	666.67			(541.67)	1,000.00	
Community Events	961.00	1,333.33			(372.33)	2,000.00	
Web Site Maintenance	1,420.00	1,600.00			(180.00)	2,400.00	
Dues, Licenses, and Fees	175.00	116.67			58.33	175.00	
Amenity - Water/Electric	21,997.23	30,000.00			(8,002.77)	45,000.00	
Amenity - Telephone	976.37	1,000.00			(23.63)	1,500.00	
Amenity - Insurance	4,274.00	3,033.33			1,240.67	4,550.00	
Amenity - Dues & License	-	266.67			(266.67)	400.00	
Amenity - Irrigation Repairs	-	2,000.00			(2,000.00)	3,000.00	
Amenity - Pool Maintenance	10,824.55	6,400.00			4,424.55	9,600.00	
Amenity - Access Control	-	1,133.33			(1,133.33)	1,700.00	
Amenity - Janitorial	6,120.00	5,400.00			720.00	8,100.00	
Amenity - Pest Control	-	800.00			(800.00)	1,200.00	
Amenity - R&M Building	-	6,751.33			(6,751.33)	10,127.00	
Amenity - R&M Grounds	-	3,333.33			(3,333.33)	5,000.00	
Amenity - Security	34,287.00	46,666.67			(12,379.67)	70,000.00	
General Insurance	3,917.00	2,783.33			1,133.67	4,175.00	
General Repair & Maintenance	3,747.31	3,333.33			413.98	5,000.00	
Irrigation	-	1,666.67			(1,666.67)	2,500.00	
Lake Maintenance	7,344.05	8,000.00			(655.95)	12,000.00	
Landscaping Maintenance & Material	29,626.00	30,666.67			(1,040.67)	46,000.00	
Landscape Improvements	10,000.00	3,333.33			6,666.67	5,000.00	
Right of Way Mowing	-	4,000.00			(4,000.00)	6,000.00	
Contingency-Hurricane Repairs	718.36	1,985.33			(1,266.97)	2,978.00	
Total General & Administrative Expenses	
$	185,346.34	
$	220,283.33		$	(34,936.99)	
$ 330,425.00	

Total Expenses	
 $	185,346.34 		
 $		
220,283.33 		
 $		
(34,936.99)	
 $ 330,425.00 	
Income (Loss) from Operations	$	81,026.05	$	-		$	81,026.05		$	-	
Other Income (Expense)											
Interest Income	$	43.64	$	-		$	43.64		$	-	
Total Other Income (Expense)	$	43.64	
$	-		$	43.64		$	-	
Net Income (Loss)	$	81,069.69	
$	-		$	81,069.69		$	-