Adopted	Increase/	Amended	Actuals As of	
scription	Adopted
Budget FY 2025	Increase/
(Decrease)	Amended
Budget FY 2025	Actuals As of
9/30/25	
Description	Budget FY 2025	(Decrease)	Budget FY 2025	9/30/25						

Revenues					venues		
Maintenance Assessments - Tax Roll	$	430,996	$	-	$	430,996	$	432,087	intenance Assessments - Tax Roll	$	430,996	$	-	$	430,996	$	432,087	
Maintenance Assessments - Direct	$	59,696	$	-	$	59,696	$	59,697	intenance Assessments - Direct	$	59,696	$	-	$	59,696	$	59,697	
Interest Income	$	-	$	8,000	$	8,000	$	8,458	erest Income	$	-	$	8,000	$	8,000	$	8,458	
Miscellaneous Income	$	-	$	990	$	990	$	990	scellaneous Income	$	-	$	990	$	990	$	990	
Transfer In	$	-	$	254,599	$	254,599	$	254,599	nsfer In	$	-	$	254,599	$	254,599	$	254,599	
Total Revenues	$	490,692	$	263,589	$	754,281	$	755,831	tal Revenues	$	490,692	$	263,589	$	754,281	$	755,831	

Expenditure
Administrative					
penditure
Administrative					
Supervisor Fees	$	4,800	$	-	$	4,800	$	4,800	Supervisor Fees	$	4,800	$	-	$	4,800	$	4,800	
Engineering	$	5,000	$	-	$	5,000	$	2,670	Engineering	$	5,000	$	-	$	5,000	$	2,670	
Arbitrage	$	1,000	$	-	$	1,000	$	-	Arbitrage	$	1,000	$	-	$	1,000	$	-	
Assessment Roll	$	5,000	$	-	$	5,000	$	5,000	Assessment Roll	$	5,000	$	-	$	5,000	$	5,000	
Dissemination	$	3,000	$	-	$	3,000	$	3,250	Dissemination	$	3,000	$	-	$	3,000	$	3,250	
Amortization Schedule	$	-	$	750	$	750	$	500	Amortization Schedule	$	-	$	750	$	750	$	500	
Attorney	$	17,500	$	62,500	$	80,000	$	78,908	Attorney	$	17,500	$	62,500	$	80,000	$	78,908	
Annual Audit	$	5,000	$	-	$	5,000	$	4,625	Annual Audit	$	5,000	$	-	$	5,000	$	4,625	
Trustee Fees	$	3,720	$	-	$	3,720	$	3,717	Trustee Fees	$	3,720	$	-	$	3,720	$	3,717	
Management Fees	$	40,903	$	-	$	40,903	$	40,903	Management Fees	$	40,903	$	-	$	40,903	$	40,903	
Information Technology	$	1,800	$	-	$	1,800	$	1,800	Information Technology	$	1,800	$	-	$	1,800	$	1,800	
Website	$	1,200	$	-	$	1,200	$	1,200	Website	$	1,200	$	-	$	1,200	$	1,200	
Telephone	$	1,250	$	-	$	1,250	$	89	Telephone	$	1,250	$	-	$	1,250	$	89	
Postage	$	250	$	750	$	1,000	$	665	Postage	$	250	$	750	$	1,000	$	665	
Printing & Binding	$	150	$	-	$	150	$	197	Printing & Binding	$	150	$	-	$	150	$	197	
Insurance-Liability	$	9,000	$	-	$	9,000	$	9,000	Insurance-Liability	$	9,000	$	-	$	9,000	$	9,000	
Legal Advertising	$	1,500	$	-	$	1,500	$	880	Legal Advertising	$	1,500	$	-	$	1,500	$	880	
Other Current Charges	$	1,000	$	-	$	1,000	$	752	Other Current Charges	$	1,000	$	-	$	1,000	$	752	
Office Supplies	$	100	$	-	$	100	$	4	Office Supplies	$	100	$	-	$	100	$	4	
Dues, Licenses & Subscriptions	$	175	$	-	$	175	$	175	Dues, Licenses & Subscriptions	$	175	$	-	$	175	$	175	
Total Administrative	$	102,348	$	64,000	$	166,348	$	159,135	Total Administrative	$	102,348	$	64,000	$	166,348	$	159,135	

Field Operations 							
Field Operations 							
Common Area:					Common Area:					
Field Services	$	19,200	$	2,000	$	21,200	$	20,925	Field Services	$	19,200	$	2,000	$	21,200	$	20,925	
Landscape Maintenance	$	54,517	$	20,483	$	75,000	$	74,549	Landscape Maintenance	$	54,517	$	20,483	$	75,000	$	74,549	
Landscape Contingency	$	-	$	36,000	$	36,000	$	35,413	Landscape Contingency	$	-	$	36,000	$	36,000	$	35,413	
Mowing Lake Bank	$	-	$	1,650	$	1,650	$	1,650	Mowing Lake Bank	$	-	$	1,650	$	1,650	$	1,650	
Irrigation Repairs	$	2,500	$	15,000	$	17,500	$	13,801	Irrigation Repairs	$	2,500	$	15,000	$	17,500	$	13,801	
Lake Maintenance	$	14,516	$	3,000	$	17,516	$	17,325	Lake Maintenance	$	14,516	$	3,000	$	17,516	$	17,325	
Repairs and Maintenance	$	7,000	$	25,000	$	32,000	$	30,299	Repairs and Maintenance	$	7,000	$	25,000	$	32,000	$	30,299	
Contingency	$	8,000	$	(8,000)	$	-	$	-	Contingency	$	8,000	$	(8,000)	$	-	$	-	
Total Common Area	$	105,733	$	95,133	$	200,866	$	193,962	Total Common Area	$	105,733	$	95,133	$	200,866	$	193,962	

RESOLUTION 2026-02

WHEREAS, the Board of Supervisors, hereinafter referred to as the “Board”, of the Villages of Westport Community Development District, hereinafter referred to as “District”, adopted a General Fund Budget and a Debt Service Fund Budgets for fiscal year 2025, and

WHEREAS, the Board desires to reallocate funds budgeted to re-appropriate Revenues and Expenses approved during the Fiscal Year.

NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT TO THE FOLLOWING:
The General Fund Budget are hereby amended in accordance with Exhibit “A” attached.

This resolution shall become effective this 20th day of October, 2025 and be reflected in the monthly and fiscal Year End 9/30/25 Financial Statements and Audit Report of the District

Villages of Westport

Community Development District

Attest:

by:			 Chairman

by:			 Secretary

	
	Adopted	Increase/	Amended	Actuals As of	
scription	Adopted
Budget FY 2025	Increase/
(Decrease)	Amended
Budget FY 2025	Actuals As of
9/30/25	
Description	Budget FY 2025	(Decrease)	Budget FY 2025	9/30/25						

Amenity Center						Amenity Center		
Facility/Pool Attendants	$	40,000	$	18,000	$	58,000	$	57,057	Facility/Pool Attendants	$	40,000	$	18,000	$	58,000	$	57,057	
Janitorial	$	10,920	$	-	$	10,920	$	8,038	Janitorial	$	10,920	$	-	$	10,920	$	8,038	
Pool Maintenance	$	18,000	$	153,000	$	171,000	$	171,018	Pool Maintenance	$	18,000	$	153,000	$	171,000	$	171,018	
Pool Permits	$	400	$	-	$	400	$	325	Pool Permits	$	400	$	-	$	400	$	325	
Utilities - Water/Electric	$	45,000	$	-	$	45,000	$	38,730	Utilities - Water/Electric	$	45,000	$	-	$	45,000	$	38,730	
Trash	$	200	$	-	$	200	$	179	Trash	$	200	$	-	$	200	$	179	
Pest Control	$	550	$	-	$	550	$	576	Pest Control	$	550	$	-	$	550	$	576	
Irrigation Repair	$	3,000	$	-	$	3,000	$	-	Irrigation Repair	$	3,000	$	-	$	3,000	$	-	
Insurance - Property	$	7,885	$	-	$	7,885	$	7,716	Insurance - Property	$	7,885	$	-	$	7,885	$	7,716	
Telephone	$	1,500	$	250	$	1,750	$	1,589	Telephone	$	1,500	$	250	$	1,750	$	1,589	
Access Control	$	1,700	$	-	$	1,700	$	544	Access Control	$	1,700	$	-	$	1,700	$	544	
Community Events	$	-	$	-	$	-	$	-	Community Events	$	-	$	-	$	-	$	-	
Security Patrolling	$	-	$	3,888	$	3,888	$	3,888	Security Patrolling	$	-	$	3,888	$	3,888	$	3,888	
Security Camera System/Monitoring	$	7,056	$	4,944	$	12,000	$	11,364	Security Camera System/Monitoring	$	7,056	$	4,944	$	12,000	$	11,364	
Facilities Maintenance - Contracted	$	12,000	$	-	$	12,000	$	6,908	Facilities Maintenance - Contracted	$	12,000	$	-	$	12,000	$	6,908	
Holiday Décor	$	-	$	2,331	$	2,331	$	2,331	Holiday Décor	$	-	$	2,331	$	2,331	$	2,331	
Repairs and Maintenance - Amenity	$	9,400	$	-	$	9,400	$	-	Repairs and Maintenance - Amenity	$	9,400	$	-	$	9,400	$	-	
Dues & Licenses	$	-	$	-	$	-	$	-	Dues & Licenses	$	-	$	-	$	-	$	-	
Total Amenity	$	157,611	$	182,413	$	340,024	$	310,263	Total Amenity	$	157,611	$	182,413	$	340,024	$	310,263	

Other						
Other						
Capital Reserve	$	25,000	$	-	$	25,000	$	25,000	Capital Reserve	$	25,000	$	-	$	25,000	$	25,000	
First Quarter Operating Capital	$	100,000	$	(77,957)	$	22,043	$	-	First Quarter Operating Capital	$	100,000	$	(77,957)	$	22,043	$	-	
Total Other	$	125,000	$	(77,957)	$	47,043	$	25,000	Total Other	$	125,000	$	(77,957)	$	47,043	$	25,000	
										
Total Maintenance	$	388,344	$	199,589	$	587,933	$	529,225	Total Maintenance	$	388,344	$	199,589	$	587,933	$	529,225	
										
Total Expenditures	$	490,692	$	263,589	$	754,281	$	688,360	Total Expenditures	$	490,692	$	263,589	$	754,281	$	688,360	
										
Excess Revenues (Expenditures)	$	-	$	-	$	-	$	67,471	Excess Revenues (Expenditures)	$	-	$	-	$	-	$	67,471	

Villages of Westport
Community Development District

Proposed Budget Amendment #2
FY 2025