Highland Meadows West Community Development District

Agenda July 10, 2019

-.    -	- 

July 3, 2019

Highland Meadows West
Community  Development District
135 W. Central Blvd., Suite 320, Orlando, Florida 32801
Phone: 407-841-5524- Fax: 407-839-1526

Board of Supervisors Highland Meadows West
Community Development District Dear Board Members:
The regular meeting of the Board of Supervisors of Highland Meadows West Community Development District will be held Wednesday, July 10, 2019 at 3:00 PM at 346 E Central Ave., Winter Haven, Florida 33880. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the June 19, 2019 Board Meeting
Public Hearing
Budget
Consideration of Resolution 2019-10 Adopting the Fiscal Year 2020 Budget and Relating to Annual Appropriations
Consideration of Developer Funding Agreement for Fiscal Year 2020
Consideration of Revised Proposal from VGlobal Tech to Include Quarterly Site Audit
Ratification of Acceptance of Fiscal Year 2018 Audit
Consideration of Disclosure of Public Financing
Consideration of Resolution 2019-11 Directing the Chairman and District Staff to File a Petition Amending District Boundaries
Consideration of Boundary Amendment Funding Agreement
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Approval of Fiscal Year 2020 Meeting Schedule
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

The second order of business is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items. Speakers must fill out a Request to Speak form and submit it to the District Manager prior to the beginning of the meeting.

The third order of business is the approval of the minutes of the June 19, 2019 Board of Supervisors meeting. A copy of the minutes are enclosed for your review.

The fourth order of business opens the public hearing. Section A opens the public hearing relating to the budget. Sub-Section 1 is the consideration of Resolution 2019-10 adopting the Fiscal Year 2020 budget and appropriating funds. A copy of the resolution and budget are enclosed for your review.

The fifth order of business is the consideration of developer funding agreement for Fiscal Year 2020. A copy of the agreement is enclosed for your review.

The sixth order of business is the consideration of revised proposal from VGlobal Tech to include quarterly site audit. A copy of the proposal is enclosed for your review.

The seventh order of business is the ratification of acceptance of the Fiscal Year 2018 audit. A copy of the report is enclosed for your review.

The eighth order of business is the consideration of disclosure of public financing. Supporting documentation is enclosed for your review.

The ninth order of business is the consideration of Resolution 2019-1 directing the chairman and District staff to file a petition amending District boundaries. A copy of the resolution is enclosed for your review.

The tenth order of business is the consideration of boundary amendment funding agreement. A copy of the agreement is enclosed for your review.

The eleventh order of business is Staff Reports. Section C is the District Manager's Report. Sub­ Section 1 includes the approval of the check register and Sub-Section 2 includes the balance sheet and income statement for review. Sub-Section 3 is the approval of the Fiscal Year 2020 meeting schedule. A copy of the sample schedule is enclosed for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please do not hesitate to contact me.
Sincerely, Jill Burns
District Manager
CC:	Sarah Warren, District Counsel Enclosures

MINUTES

MINUTES OF MEETING HIGHLAND MEADOWS WEST
CO MMUNITY DEVELOPMENT DISTRICT

The continued meeting of the Board of Supervisors of the Highland Meadows West Community Development District was held on Wednesday, June 19, 2019 at 9:30 a.m. at 346 E Central Ave, Winter Haven,Florida.

Present and constituting a quorum were:
Rennie Heath Lauren Schwenk Andrew Rhinehart Patrick Marone
Also, present were: Jill Bums
Roy VanWyk Patrick Marone Jane Gaarlandt SonaliPatil

Chairman
Vice Chairperson Assistant Secretary Assistant  Secretary

District Manager District Counsel Developer's Office
Davenport Road South CDD Davenport Road South CDD

The following is a summary of the discussions and actions taken at the June 19, 2019 Highland Meadows West Community Development District 's Continued Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and stated that the supervisors listed above were in attendance, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no members of the public present, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2020

June 19, 2019	Highland Meadows West CDD

Ms. Burns noted there is a vacancy on the Board because John Mazuchowski resigned.
Ms. Schwenk nominated Patrick Marone to fill the vacant position.

On MOTION by Ms. Schwenk, seconded by Mr. Rhinehart, with all in favor, the Appointment of Patrick Marone to Fulfill the Board Vacancy, was approved.

Administration of Oath to Newly Appointed Supenrisors Ms. Burns administered the oath of office and swore in Mr. Marone.

Consideration of Resolution 2019-03 Electing Vice Chairperson
Ms. Bums explained that John Mazuchowski was Vice Chairman, so they needed to appoint another Board member to the position. The Board decided to elect Lauren Schwenk as Vice Chairperson and Patrick Marone as Assistant Secretary.

On MOTION by Mr. Heath, seconded by Mr. Rhinehart, with all in favor, Resolution 2019-03 Electing Lauren Schwenk as Vice Chairwoman and Appointing Patrick Marone as Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 10, 2019
Board of Supenrisors Meeting and the April 23, 2019 Continued Meeting
Ms.  Burns presented the  April  101\  2019  Board  of Supervisors  meeting  and  the April 23rd, 2019 continued meeting. She asked for any comments, corrections, or additions to the minutes. The Board had no corrections.

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, the minutes of the April 10th Board of Supervisors Meeting and April 23rd continued meeting, was approved as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-07
Direct Purchase
Ms. Bums explained that this resolution states that the District would have significant savings and a cost reduction by purchasing materials directly. The resolution would authorize the engineer or manager to sign off on purchase orders.

2

June 19, 2019	Highland Meadows West CDD

On MOTION by Mr. Heath, seconded by Mr. Rhinehart, with all in favor, Resolution 2019-07 Direct Purchase, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-08
Ratifying the Sale of Bonds
Ms. Burns noted they closed on the bonds a few weeks prior, and this resolution ratifies any of the actions taken by District staff and the Chairman at that bond closing. It confirms the sale ofthe $6,385,000 worth of bonds.

On MOTION by Mr. Heath, seconded by Mr. Rhinehart, with all in favor, Resolution 2019-08 Ratifying the Sale of Bonds, was approved.

SEVENTH ORDER OF BUSINESS		Consideration Management Agreement

of	Construction Personnel		Leasing

Ms. Burns noted this was a Leasing Agreement with the developer to provide certain administrative personnel to assist the manager and District Engineer with the administration and processing of construction related activities. Mr. Heath noted he would abstain from the vote.

On MOTION by Ms. Schwenk seconded by Mr. Rhinehart, with Mr. Marone in favor and Mr. Heath abstaining, the Construction Management Personnel Leasing Agreement, was approved.

EIGHTH ORDER OF BUSINESS

Public Comments and Testimony

Public	Hearing	on	the	Adoption	of Amenity Facility Policies

Ms. Burns noted there was an ad placed in the paper for a joint hearing with Davenport South on the adoption of amenity policies.

On MOTION by Ms. Schwenk, seconded by Mr. Rhinehart, with all in favor, Opening the Public Hearing, was approved.

Ms. Burns asked for any public comments. Hearing none, the next item followed.

3

June 19, 20 19	Highland Meadows West CDD

On MOTION by Mr. Rhinehart, seconded by Ms. Schwenk, with all in favor, Closing the Public Hearing, was approved.

Board Comments
Ms. Burns asked for any comments from the Board. Hearing none, the next item followed.

Consideration of Resolution 2019-09 Adopting Amenity Policies
Ms. Burns presented Resolution 201 9-09 and noted it would adopt the Amenity Center Policy as well as the fees associated. Ms. Bums asked for any questions or comments on the policies.

On MOTION by Mr. Schwenk, seconded by Mr. Rhinehart, with all in favor, Resolution 20 1 9-09 Adopting Amenity Policies, was approved.

NINTH ORDER OF BUSINESS
Attorney
Mr. Van Wyk had nothing further to report.

Engineer
There being none, the next item followed.

Staff Reports

District Manager's Report
Approval of Check Register
Ms. Burns noted the total amount of the check register was $5,691 .29.

On MOTION by Mr. Rhinehart, seconded by Mr. Heath, with all in favor, the Check Register totaling $5,691 .29, was approved.

Balance Sheet and Income Statement
Ms. Burns presented the financial statements and asked for any questions.

4

June 19, 20 19	Highland Meadows West CDD

Ratification of Requisitions #4-8
Ms. Bums noted the requisitions had already been signed off by the Chairman and Engineer and funded, they just needed to be ratified.

On MOTION by Mr. Heath, seconded by Mr. Rhinehart, with all in favor, Requisitions #4-8, were ratified.

Presentation of Number of Registered Voters - 0
Ms. Bums noted there are no registered voters in Highland Meadows West CDD.

TENTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

ELEVENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Ms. Burns asked for comments from the Board, the Board had none.

TWELTH ORDER OF BUSINESS	Adjournment
Ms.  Bums   noted  the  next  meeting  was  scheduled  for  July   1 0th•   The  meeting  was adjourned.

On MOTION by Mr. Rhinehart, seconded by Mr. Heath, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

5

SECTION IV

SECTION A

SECTION 1

RESOLUTION 2019-10
THE ANNUAL APPROPRIATION RESOLUTION OF THE IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT ("DISTRICT") RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND ENDING SEPTEMBER 30, 2020; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

)

WHEREAS, the District Manager has, prior to the fifteenth (15th day in June, 2019, submitted to the Board of Supervisors ("Board") of the Highland Meadows West Community Development District ("District") proposed budget ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020") along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section
190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District's website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1 st of each year, the Board, by passage ofthe 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 HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy ofwhich is on file with the office of the District Manager and at the District's Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
The Proposed Budget, attached hereto as Exhibit "A," as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes ("Adopted Budget"), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office ofthe District Manager and at the District's Local Records Office and identified as "The Budget for the Highland Meadows West Community Development District for the Fiscal Year Ending September 30, 2020."
The Adopted Budget shall be posted by the District Manager on the District's official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.
SECTION 2. APPROPRIATIONS
There is hereby appropriated out of the revenues of the District, for Fiscal Year 201 9/2020, 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	--------
SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 1 89.016, Florida Statutes, the District at any time within Fiscal Year 2019/2020 or within 60 days following the end of the Fiscal Year 2019/2020 may amend its Adopted Budget for that fiscal year as follows:
The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes ifthe total appropriations of the fund do not increase.
The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% ofthe original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.
Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 1 89.01 6, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District' s website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS torn DAY OF JULY, 2019.

ATTEST:

Secretary/Assistant Secretary

IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

By:	_ 	

Its :---------------

Exhibit A
•	•	•	•	•	•	•	•	•	•	•	•

•(.•	..
• • • • • • ••

Highland Meadows West
Community Development District

Proposed Budget
FY 2020

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1	General Fund

2-4	General Fund Narrative

5	Debt Service Fund

6-7	Series 201 9 Amortization Schedule

Highland Meadows West
Community Development District

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY20 19 	5/31 /19 	4 Months	9/30/1 9	FY2020	
Revenues						

Developer Contributions	$1 13,475	$60,000	$35,756	$95,756	$265, 700	

Total Revenues	
$1 1 3,475	
$60,000	
$35,756	
$95,756	
$2ss,100	
Expenditures						
Administrative						
Supervisor Fees	$1 2,000	$6, 000	$4,000	$1 0,000	$12,000	
Insurance	$2,200	$5,000	$0	$5,000	$5,600	
Engineering	$20,000	$0	$7,000	$7,000	$20,000	
District Counsel	$20,000	$12,1 80	$7,820	$20,000	$20,000	
Annual Audit	$4,000	$0	$3,000	$3,000	$4,000	
As sessment Administration	$0	$0	$0	$0	$5,000	
Arbitrage	$0		$0	$0	$650	
Dissemination	$0	$4 17 	$1 ,667	$2, 083	$5,000	
Trustee Fees	$0	$0	$0	$0	$3 ,500	
District Management	$35,000	$23,333	$11 ,667	$35,000	$35,000	
Travel & Per Diem	$250	$0	$85	$85		
Telephone	$250	$36	$85	$121 	$250	
Postage & Delivery	$300	$139	$100	$239	$500	
Office Supplies	$0	$534	$140	$674	$1 ,000	
Printing & Binding	$300	$732	$300	$ 1 ,032	$1 ,000	
Legal Advertising	$10,000		$2,500	$5,897	$10,000	
Miscellaneous	$5,000	$0	$2,000	$2,000	$5,000	
Information Technology	$4,000	$900	$2, 550	$3,450	$900	
Dues, Licenses & Fees	$175	$175	$0	$175	$175	
Subtotal Administrative	$1 13,475	$52,842	$42,914	$95,756	$1 29,575	
0Qerations & Maintenance						
Property Insurance	$0	$0	$0	$0	$1 ,000	
lnterlocal Amenity Agreement	$0	$0	$0	$0	$48,958	
Landscape Maintenance 	$0	$0	$0	$0	$58,000	
Landscape Replacement	$0	$0	$0	$0	$5,000	
Fertilization	$0	$0	$0	$0	$13,1 67	
Contingency	$0	$0	$0	$0	$1 0,000	
Subtotal Operations & Maintenance	$0	$0	$0	$0	$136, 125	
Total Expenditures		$52,842	$42,914 	$95,756	$26s,100	
Excess Revenues/(Expenditures)	$0	$7,1 58	($7, 158!	$0	$0	

Proposed Budget General Fund

1

$1 1 3,475

I
I

Highland Meadows West
Community Development District
GENERAL FUND BUDGET

REVENUES:
Developer Contributions
The District will enter into a Funding Agreement with the Developer to Fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:
SupetVisor Fees
Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.
Insurance
The District's public officials and general liability insurance coverages.
Engineering
The District's engineer, Dennis Woods Engineering, LLC, will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.
District Counsel
The District's legal counsel, Hopping Green & Sams, will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation for Board meetings, preparation and review of agreements, resolutions, and other research as directed by the Board of Supervisors and the District Manager.
AnnualAudit
The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has contracted with Carr, Riggs & Ingram, LLC to provide these services.
AssessmentAdministration
The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

2

Highland Meadows West
Community Development District
GENERAL FUND BUDGET

Arbitrage
The District will contract with an independent certified public accountant to annually calculate the District's Arbitrage Rebate Liability on its bonds.

Dissemination
The District is required by the security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues.

Truste e Fees
The District will incur trustee related costs with the issuance of bonds.

District Management
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Telephone
Telephone and fax machine.
Postage & Delivery
Mailing of agenda packages, overnight deliveries, correspondence, etc.

Office  Supplies Miscellaneous office supplies. Printing & Bindinq
Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

LegalAdvertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

3

Highland Meadows West
Community Development District
GENERAL FUND BUDGET

Miscellaneous
Bank charges and any other miscellaneous expenses incurred during the year.

Information Technoloqv
Represents costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.
D u e s . Licenses & Fees
The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operations & Maintenance:
Property Insurance
The District's property insurance coverages.

InterlocalAmenitv Agreement
The District will enter into an Interlocal Agreement with Davenport Road South Community Development District (CDD) for the use of their amenity facilities. This cost is based on 52% of the overall amenity budget of Davenport Road South CDD.

Landscape Maintenance
Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement
Represents the estimated cost of replacing landscaping within the common areas of the District as well as replacement of mulch in the playground area.

Fertilization
Represents the estimated cost of fertilizing the common areas of the District. This is based on an estimated cost for quarterly services.

Contingency
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any standard category.

4

Highland Meadows West
COMMUNITY DEVELOPMENT DISTRICT

Proposed Budget Debt Service Fund Series 201 9

Revenues		
Special Assessments	$0	$0	$0	$0	$4 1 1 ,969	
Bond Proceeds	$0	$569,536	$0	$569 ,536	$0	
Interest Income	$0 	$1 93	$300		$500	
Carry Forward Surplus	$0	$0	$0 	$0	$1 58,060	
Total Revenues	$0	$569,729	$300	$570,029	$570,529	
Expenses						
Interest - 1 1 /1	$0	$0	$0	$0	$1 57,567	
Interest - 5/1	$0	$0	$0	$0	$1 52 ,484	
Total Expenditures	$0	$0	$0	$0	$31 0,052	
Excess Revenues/(Expenditures)	$0	$569,729	$300	$570,029	$260 ,477	
Principal • 11 /1 /2020	$1 05,000	
lnterest -1 1 /1 /2020	$1 52,484	
Total	$257,484	

Adopted Budget FY201 9

Product Ty pe Single Family

Actual Thru 5/31/19 

No. of Units
266

266

5

Projected Next
4 Months

Maximum Annual
Debt Service
$41 1 ,969

$41 1 ,969

Projected Thru 9/30/1 9

$493

Per Unit Net Debt
Assessment
$1 .549

Proposed Budget FY2020

Per Unit Gross Debt Assessment
$1 ,665

Highland Meadows West Community Development District Series 2019, Special Assessment Bonds
(Combined}
Amortization Schedule

Date	Balance	Principal 	Interest	Annual	
11 /1 /19 	$ 6, 385,000	$	$	1 57,567 	$	1 57,567 	
5/1 /20	$ 6, 385 ,000 	$	$	1 52,484	$	
11 /1 /20	$ 6, 385 ,000	$	105, 000	$	1 52,484	$	409,969 	
5/1 /2 1	$ 6,280,000	$	$	1 50, 384	$	
1 1 /1 /21 	$ 6,280 ,000 	$	11 0,000 	$	1 50, 384	$	410,769	
5/1 /22	$ 6,1 70,000	$	$	1 48,1 84	$	
1 1 /1 /22	$ 6,1 70,000	$	11 5,000 	$	148 ,184	$	41 1 , 369	
5/ 1 /23	$ 6,055 ,000 	$	$	145 ,884	$	
1 1 /1 /23	$ 6,055,000	$	1 20,000 	$	1 45,884	$	41 1 ,769 	
5/1 /24	$ 5, 810 ,000	$	$	143,484	$	
11 /1 /24	$ 5, 810 ,000 	$	1 25,000 	$	143,484	$	41 1 ,969	
5/1 /25	$ 5,81 0, 000	$	$	1 40,984	$	
1 1 /1 /25	$ 5, 810 ,000	$	125,000	$	1 40 ,984	$	406,969 	
5/1 /2 6	$ 5,685 ,000	$	$	1 38 ,406	$	
1 1 /1 /26	$ 5,685 ,000	$	1 35,000	$	1 38,406	$	41 1 , 813 	
5/1 /27	$ 5,550 ,000	$	$	1 35,622	$	
1 1/1 /27	$ 5, 550,000 	$	140,000	$	1 35,622	$	41 1 ,244	
5/1 /28	$ 5,41 0,000 	$	$	1 32,734	$	
11 /1 /28	$ 5,41 0,000	$	145,000 	$	1 32,734	$	410,469	
5/1 /29	$ 5,1 1 5,000 	$	$	1 29,744	$	
11 /1 /29	$ 5,1 1 5 , 000	$	1 50,000	$	1 29,744	$	409 ,488	
5/1 /30	$ 5,1 1 5,000	$	$	1 26, 650	$	
1 1/1 /30 	$ 5,1 1 5,000	$	1 55,000 	$	1 26,650 	$	408,300 	
5/1 /3 1	$ 4,960 ,000	$	$	1 22 ,872	$	
11 / 1 /31 	$ 4,960,000	$	165,000 	$	1 22 ,872	$	410 ,744	
5/1 /32	$ 4,795,000	$	$	11 8, 850	$	
1 1/1 /32	$ 4,795, 000	$	1 70,000 	$	11 8, 850	$	407 ,700	
5/ 1 /33 	$ 4, 625 ,000	$	$	11 4, 706	$	
1 1 / 1 /33	$ 4,625,000 	$	1 80,000 	$	11 4,706	$	409 ,41 3	
5/1 /34	$ 4,445,000	$	$	11 0, 319 	$	
1 1/1 /34	$ 4,445, 000	$	1 90,000 	$	11 0 ,31 9	$	410,638	
5/1 /35	$ 4, 255 ,000 	$	$	1 05, 688	$	
11 / 1 /35	$ 4,255,000	$	200,000 	$	1 05,688 	$	41 1 ,375 	
5/1 /36	$ 4,055,000 	$	$	1 00,813 	$	
1 1 /1 /36 	$ 4, 055,000	$	210, 000	$	1 00, 813 	$	41 1 ,625 	
5/1 /37	$ 3,845,000	$	$	95,694	$	
1 1 /1 /37	$ 3, 845,000 	$	220,000	$	95 ,694	$	41 1 ,388	
5/1 /38	$ 3, 625 ,000	$	$	90 ,331 	$	

6

H ighland Meadows West Community Development D istrict Series 20 19 , Specia l Assessment Bonds

Date	Balance	Principa l	Inte rest	Annual	
11 / 1 /38	$ 3,625,000	$	230,000	$	90,331 	$	41 0, 663	
5/1 /39	$ 3,1 55,000	$	$	84 ,725 	$	
11 / 1 /39	$ 3,1 55 ,000	$	240,000 	$	84,725	$	409,450	
5/1 /40	$ 3,1 55 ,000 	$	$	78,875 	$	
11 / 1 /40	$ 3,1 55,000	$	250,000 	$	78,875 	$	407,750 	
5/1 /41 	$ 2, 905 ,000 	$	$	72,625 	$	
11 / 1 /41 	$ 2,905 ,000 	$	265,000 	$	72,625 	$	41 0,250	
5/ 1 /42 	$ 2,640,000	$	$	66,000 	$	
1 1 /1 /42 	$ 2,640 ,000	$	275,000	$	66 ,000	$	407 ,000	
5/1 /43	$ 2, 365,000 	$	$	59 ,1 25	$	
1 1 /1 /43 	$ 2, 365,000	$	290,000 	$	59,1 25 	$	408 ,250	
5/1 /44	$ 2, 075,000	$	$	51 ,875 	$	
11 / 1 /44	$ 2, 075,000	$	305,000 	$	51 ,875 	$	408 ,750	
5/1 /45	$ 1 , 770 ,000	$	$	44,250	$	
11 /1 /45	$ 1 , 770 ,000	$	320,000 	$	44 ,250 	$	408 ,500 	
5/1 /46 	$ 1 ,450 ,000	$	$	36,250 	$	
11 / 1 /46 	$ 1 ,450 ,000	$	335,000 	$	36,250 	$	407,500 	
5/1 /47 	$ 1 , 11 5, 000	$	$	27, 875 	$	
1 1 / 1 /47 	$ 1, 11 5,000	$	355,000 	$	27 ,875 	$	41 0, 750	
5/1 /48	$	760,000	$	$	19 ,000 	$	
11 /1 /48	$	760 ,000 	$	370,000 	$	19 ,000 	$	408 ,000	
5/1 /49 	$	390,000 	$	$	9, 750 		
11 /1 /49	$	390 ,000	$	390,000	$	9, 750	$	409,500 	

(Combined) Amortization Schedule

Tota ls	$ 6,385,000	$  6,065,936	$ 12 ,450 ,936

7

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SECTION V

IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 FUNDING AGREEMENT
This agreement ("Agreement") is made and entered into this 1 0th day ofJuly, 2019, by and between:
Highland Meadows West Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Polk County, Florida (hereinafter "District"), and
HMD West, LLC, a Florida limited liability company and a landowner in the District (hereinafter "Developer"), with an address of 2300 N Scenic Hwy., ML. #50, Lake Wales, Florida 33898; and
Cassidy Holdings, LLC, a Florida limited liability company and a landowner in the District (hereinafter "Landowner"), with an address of 346 East Central Avenue, Winter Haven, Florida 33880.
RECITALS
WHEREAS, the District was established by an ordinance adopted by the Board of County Commissioners in and for Polk County, Florida for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and
WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and
WHEREAS, Developer presently owns and/or is developing the real property described in Exhibit A, attached hereto and incorporated herein ("Developer Property"), within the District, which Property will benefit from the timely construction and acquisition ofthe District's facilities, activities and services and from the continued operations ofthe District; and
WHEREAS, Landowner presently owns and will be developing the real property described in Exhibit B, attached hereto and incorporated herein ("Landowner Property"), within the District, which Property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District; and
WHEREAS, the District is adopting its general fund budget for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020 Budget"); and
WHEREAS, this Fiscal Year 201 9/2020 Budget, which all parties recognize may be amended fromtime to time inthe sole discretion ofthe District, is attached hereto and incorporated herein by reference as Exhibit C; and
WHEREAS, the District has the option oflevying non-ad valorem assessments on all land, including the Developer Property and the Landowner Property, together the ("Property"), that

will benefit from the activities, operations and services set forth in the Fiscal Year 2019/2020 Budget, or utilizing such other revenue sources as may be available to it; and
WHEREAS, in lieu oflevying assessments on the Property, the Developer and Landowner are willing to provide such funds as are necessary to allow the District to proceed with its operations as described in Exhibit C; and
WHEREAS, the Developer and Landowner agree that the activities, operations and services provide a special and peculiar benefit equal to or in excess of the costs reflected on Exhibit C to the Property; and
WHEREAS, Developer Property will be platted into 266 platted lots representing sixty seven percent (67%) of the O&M costs set forth in the Fiscal Year 2019/2020 Budget; and
WHEREAS, Landowner Property will be platted into 130 platted lots representing thirty three percent (33%) ofthe O&M costs set forth in the Fiscal Year 2019/2020 Budget; and
WHEREAS, the Developer and Landowner have agreed to enter into this Agreement in lieu of having the District levy and collect any non-ad valorem assessments as authorized by law against the Property located within the District for the activities, operations and services set forth in Exhibit C; and
WHEREAS, Developer, Landowner and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit A and otherwise as provided herein.
NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency ofwhich are hereby acknowledged, the parties agree as follows:
FUNDING. The Developer and Landowner agree to make available to the District their proportionate share of the monies necessary for the operation ofthe District as called for in the budget attached hereto as Exhibit C, as may be amended from time to time in the District's sole discretion, within fifteen (15) days of written request by the District. Amendments to the Fiscal Year 201 9/2020 Budge't as shown on Exhibit C adopted by the District at a duly noticed meeting shall have the effect of amending this Agreement without further action of the parties. Funds provided hereunder shall be placed in the District's general checking account. These payments are made by the Developer and Landowner in lieu oftaxes, fees, or assessments which might otherwise be levied or imposed by the District.
CONTINUING LIEN. District shall have the right to file a continuing lien upon the Property described in Exhibits A and B for all payments due and owing under the terms ofthis Agreement and for interest thereon, and for reasonable attorneys' fees, paralegals' fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement this lien, and all sums advanced and paid by the District for taxes and payment on account ofsuperior interests, liens and encumbrances in order to preserve and protect the District's

lien. The lien shall be effective as ofthe date and time of the recording of a "Notice of Lien for Fiscal Year 2019/2020 Budget" in the public records of Polk County, Florida ("County"), stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for Fiscal Year 2019/2020 Budget on behalfofthe District, without the need of further Board action authorizing or directing such filing. At the District Manager's direction, the District may also bring an action at law against the record title holder to the Developer or Landowner Property to pay the amount due under this Agreement, or may foreclose the lien against the Developer or Landowner Property in any manner authorized by law. The District may partially release any filed lien for portions of the Developer or Landowner Property subject to a plat ifand when the Developer or Landowner has demonstrated, in the District's sole discretion, such release will not materially impair the ability ofthe District to enforce the collection of funds hereunder. In the event the Developer or Landowner sells any of the Property described in Exhibit A after the execution of this Agreement, the Developer's and Landowner' s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Developer or Landowner.
ALTERNATIVE COLLECTION METHODS.
In the alternative or in addition to the collection method set forth in Paragraph 2 above, the District may enforce the collection of funds due under this Agreementby action against the Developer or Landowner in the appropriate judicial forum in and for the County. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District.   In the event that either party  is  required to  enforce this Agreement by court proceedings or otherwise, thenthe parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.
The District hereby finds that the activities, operations and services set forth in Exhibit C provide a special and peculiar benefit to the Developer and Landowner Property, which benefit is initially allocated on an equal developable acreage basis. The Developerand Landowner agree that the activities, operations and services set forth in Exhibit C provide a special and peculiar benefit to the Developer and Landowner Property equal to or in excess of the costs set forth in Exhibit C, on an equal developable acreage basis or such other unit of assessment. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197, Florida Statutes, or under any method of direct bill and collection authorized by Florida law. Suchassessment, ifimposed, may be certified on the next available tax roll of the County property appraiser.
AGREEMENT; AMENDMENTS. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both ofthe parties hereto.

AUTHORIZATION. The execution ofthis Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
ASSIGNMENT. This Agreement inay be assigned, in whole or in part, by either party onlyupon the writtenconsent ofthe other, which consent shall not be unreasonably withheld.
DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the manner described herein in Paragraphs 2 and 3 above.
TIDRD PARTY RIGHTS; TRANSFER OF PROPERTY. This Agreement is solely for the benefit ofthe formal parties herein and no right or cause ofaction shall accrue upon or by reason hereof, to or for the benefit ofany third party not a formal party hereto.  Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason ofthis Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer or Landowner sells or otherwise disposes ofits business or ofall or substantially all of its assets relating to improvements, work product, or lands within the District, the Developer and Landowner shall continue to be bound by the terms ofthis Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Developer and Landowner shall give 90 days prior written notice to the District under this Agreement of any such sale or disposition.
FLORIDA LAW GOVERNS. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws ofthe State of Florida.
1 0. ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation ofany provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.
EFFECTIVE DATE. The Agreement shall be effective after execution by both parties hereto. The enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.

IN WITNESS WHEREOF, the parties execute this Agreement the day and year first written above.

Attest:

Secretary/Assistant Secretary

Witness

Witness

EXHIBIT A: Developer Property Description EXHIBIT B: Landowner Property Description EXHIBIT C: Fiscal Year 201 9/2020 Budget

Highland Meadows West Community Development District

By: 	 	
Its: -----------

HMD West, LLC
A Florida limited liability company

By: J.D. Alexander Its: Manager

CASSIDY HOLDINGS, LLC, LLC
A Florida limited liability company

By: Albert Cassidy Its: Manager

EXHIBIT A: Developer Property Description PHASE 1 ASSESSMENT AREA - 266 LOTS LEGAL DESCRIPTIONS
PARCEL 1 (272708-727500-040040)
TRACT 4 IN THE SW ¼ OF SECTION 8 TOWNSHIP 27 SOUTH, RANGE 27 EAST, FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA; AND HE SOUTH ½ OF CLOSED ROAD LYING ALONG THE NORTH BOUNDARY THEREOF AS RECORDED IN O.R. BOOK 4200, PAGE 569, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.

PARCEL 2 (272708-727500-040052
TRACTS 7 AND 8 AND THE SOUTH ½ OF TRACTS 5 AND 6 IN THE SOUTHWEST ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, ALL BEING A PART OF FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF, AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA, AND THE SOUTH ½ OF CLOSED ROAD LYING ALONG THE NORTH BOUNDARY OF LOTS 7 AND 8 AS DESCRIBED IN O.R. BOOK 4200, PAGE 569; LESS ROAD RIGHT-OF-WAY FOR ORCHID DRIVE AND LESS ADDITIONAL RIGHT-OF-WAY SET FORTH IN MAP BOOK 17, PAGES 78-86, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
PARCEL 3 {272708-727500-040090)
TRACTS 9, 10, AND 11 , IN THE SW ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA, BEING LOCATED IN THE SE ¼ OF THE NE ¼ OF THE SW ¼ AND THE EAST ½ OF THE SW ¼ OF THE NE ¼ OF THE SW ¼ OF SECTION 8.

PARCEL 4 (272708-000000-042050)
THE SOUTHEAST ¼ OF THE SOUTHWEST ¼, LESS THE EAST ¾ OF THE SOUTH ½ AND LESS MAINTAINED RIGHT-OF-WAY, IN SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA.

CONTAINING APPROXIMATELY 57.76 ACRES MORE OR LESS.

EXHIBIT B: Landowner Property Description PHASE 2 ASSESSEMENT AREA - 130 LOTS LEGAL DESCRIPTIONS
PARCEL 272708-727500-0201 70
TRACT 17 IN THE SOUTHEAST ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, MAP OF FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
PARCEL 272708-727500-020180
TRACT 18 IN THE SE ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, ACCORDING TO PLAT OF FLORIDA DEVELOPMENT COMPANY, AS PER MAP OR PLAT THEREOF RECORDED IN OFFICE OF CLERK OF CIRCUIT COURT OF POLK COUNTY, FLORIDA IN PLAT BOOK 3, PAGES 60 ET. SEQ.
PARCEL 272708-727500-020310
TRACTS 31 AND 32 IN THE SE ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, OF THE MAP OF FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
SUBJECT TO MAINTAINED PUBLIC ROAD RIGHT-OF-WAY, EASEMENTS OF RECORD, AND REAL PROPERTY TAXES FOR THE CURRENT YEAR.
PARCEL 272708-727500-020190
TRACTS 19 AND 30, IN THE SE ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, OF THE MAP OF FLORIDA DEVELOPMENT COMPANY'S SUBDIVISION, ACCORDING TO THE PLAT THERE OF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
CONTAINING 30. 15 ACRES MORE OR LESS. 

------=

AGREEMENT BETWEEN THE IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT AND NEWAGETUTORS LLC, D/B/A VGLOBALTECH, FOR WEBSITE AUDITING, REMEDIATION, AND MAINTENANCE SERVICES
THIS AGREEMENT (this "Agreement") is entered into as of this __ day of 	 2019, by and between:
HIGHLANDMEADOWSWEST COMMUNITY DEVELOPMENT DISTRICT, a local unit
of special-purpose government, established and existing pursuant to Chapter 190, Florida Statutes, with a mailing address of 135 West Central Boulevard, Suite 320, Orlando, Florida 32801 (the "District"), and
NEWAGETUTORS LLC, D/B/A VGLOBALTECH, a Florida limited liability company, with a mailing address of 636 Fanning Drive, Winter Springs, Florida 32708 ("Contractor").
RECITALS
WHEREAS, the District is a local unit ofspecial-purpose government, created and existing pursuant to Chapter 1 90, Florida Statutes; and
WHEREAS, pursuant to section 1 89.069, Florida Statutes, the District must maintain an official website containing, at minimum, the statutorily required information ("Website"); and
WHEREAS, the District has a need to obtain a qualified independent contractor to perform audits of the Website to ensure compliance with the accessibility requirements of Title II of the Americans with Disabilities Act ("ADA"), which ADA accessibility requirements and standards may change from time to time, and to remediate or otherwise convert the Website to meet such ADA accessibility requirements, to routinely audit the Website to ensure continued compliance with the ADA and to perform ongoing maintenance of the website, all as more particularly described herein and in the proposal attached hereto as Exhibit A and made a part herein (together, the "Services"); and
WHEREAS, Contractor represents and warrants to the District that it is qualified, willing and capable ofproviding the Services; and
WHEREAS, the District and Contractor desire to enter into this Agreement for the purposes stated herein and the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.
Now, THEREFORE, in consideration of the recitals, agreements and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:
SECTION 1. RECITALS. The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this Agreement.

SECTION 2. SCOPE OF WORK. Contractor, or its respective successors or assigns shall provide Services in accordance with the terms provided in this Agreement and in Exhibit A. Specifically, Services include the following:
INITIAL WEBSITE REMEDIATION. Contractor, or its respective successors or assigns shall perform a one-time conversion and remediation ofthe Website by using software and algorithms available to Contractor, including but not limited to "ADAChecker," that evaluates compliance based on federally recommended ADA best practices for state and local governments as promulgated by federal law and rulemaking, including but not limited to Web Content Accessibility Guidelines 2.1 Level AA, as the same may be amended and updated from time to time (as amended and updated from time to time, "WCAG"). Specifically, Contractor shall, at a minimum:
Perform ADA website compliance check for the current Website and created a project plan to provide an ADA compliant Website that meets, at minimum, the currently-effective WCAG standards;
cross-check compatibility of the Website with various web applications, including but not limited to mobile phones, tablets, laptop computers and desktop computers, and braille readers and other assistive technologies for accessibility;
111.	remediate existing PDF documents to accessible formats for assistive technologies, as needed;
provide a webpage containing website accessibility policy that includes a commitment to accessibility for persons with disabilities, the District's engagement ofContractor for ADA specific services, in an effort to bring the Website into ADA compliance, accessibility standard used and applied to the Website (which shall be at a minimum WCAG), and contact information of the District Manager or their designee (email and phone number) for users  encountering any problems (collectively, "Accessibility Policy");
provide Contractor's ADA compliance shield, seal or certification for display on the Website ("Compliance Shield"); and
provide any and all other effort reasonably necessary to allow the District to receive the maximum benefit of the Services contemplated by this Agreement and Exhibit A, recognizing the District is relying on Contractor's expertise for Website design/best practices in accordance with the ADA.
MAINTENANCE. Contractor, or its respective successors or assigns shall provide anongoing maintenance ofthe Website to ensure continued compliance with WCAG. Specifically, Contractor shall:
continue to provide and update, as needed, those Services identified in Section 2(A);
provide assistive support via telephone and/or email up to five (5) hours per month, including regularly corresponding with the District staff regarding

2

remediated documents, providing updates to the Website, and providing recommendations ofremedial actions, as needed. Notwithstanding the foregoing, the District may request that Contractor attend a conference call or an in-person meeting of the District to review metrics, results and summaries of maintenance performed to-date;
m. remediate new documents identified by the District to accessible formats for assistive technologies, as needed, including new agenda materials. In the event that the District is allowed access to Contractor' s proprietary batch conversion software ("Software") that creates compliant documents, the District shall first remediate new documents using the Software. If conversion by Software fails to produce a compliant document, then Contractor shall remediate new documents within 24 hours ofthe District's request;
provide and update Contractor' s Compliance Shield and Accessibility Policy, which may need to be updated from time to time, for display and use on the Website; and
provide any and all other effort reasonably necessary to allow the District to receive the maximum benefit of the Services contemplated by this Agreement and Exhibit A.
ADDITIONAL SERVICES. In the event that the District desires additional work or services, Contractor agrees to negotiate in good faith to undertake such additional work or ser:vices. Upon successful negotiation regarding the terms of the additional work,. including scope and compensation, the parties shall agree in writing to a work order, addendum, addenda, or change order to this Agreement prior to commencement of any such additional work. The following is a non-exhaustive list ofpossible additional services that the District may request of Contractor:
performing technical and/or human audit(s) ofthe Website;
providing a point of contact to respond to public's requests for Website accommodation;
converting documents for a public records requests received by the District;
providing assistive support to District staffthat is in excess offive (5) hours per month, at a pre-approved agreed upon rate per hour; and
providing any other ADA recommended compliance services requested by the District that Contractor is capable of performing.
SECTION 3. COMPENSATION. As compensation for the Services, the District agrees to pay Contractor in accordance with the following terms:
INITIAL WEBSITE REMEDIATION. For performance ofthe Services as provided in Section 2(A) of this Agreement, the District shall pay a one-time fee of One Thousand Seven Hundred Fifty Dollars ($ 1 ,750.00). Contractor shall invoice the District upon completion of the Initial Website Remediation.

3

MAINTENANCE. For performance of the Services as provided in Section 2(8) of this Agreement, the District shall pay One Thousand Two Hundred Fifty Dollars ($ 1 ,250.00) per year, payable in twelve (12) equal monthly installments of One Hundred Four Dollars and Seventeen Cents ($ 1 04. 1 7). Parties understand and acknowledge that this includes document remediation pursuant to Section 2(B)(iii).
INVOICES; PAYMENT. Contractor shall maintain records conforming to usual accounting practices. Further, Contractor shall render each invoice to the District in writing, which shall be delivered promptly upon completion of each Service. Each invoice shall contain, at a minimum, the District's name, Contractor's name, the invoice date, an invoice number, an itemized listing of all costs billed on each invoice with a sufficient description of each allowing the District to approve each cost, the time frame within which the Services were provided, and the address or bank information to which payment is to be remitted. Consistent with Florida's Prompt Payment Act, section 218. 70, et al., Florida Statutes, the invoices shall be due and payable within forty-five (45) days ofreceipt by the District.
SECTION 4.	TERM AND TERMINATION.
TERM. This Agreement shallbecome effective uponthe date andyear first written above and shall be in effect until terminated by either party in accordance with the terms of this Agreement.
TERMINATION. The District agrees that Contractor may terminate this Agreement for cause by providing sixty (60) days' written notice of termination to the District; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to Contractor. Contractor agrees that the District may terminate this Agreement without cause; provided that the District shall provide thirty (30) days' written notice of termination without cause. Upon any termination of this Agreement, Contractor shall be entitled to payment for all Services rendered up until the effective termination of this Agreement, subject to whatever claims or offsets the District may have against Contractor as the sole means of recovery for termination.
SECTION 5.	REPRESENTATIONS,	WARRANTIES	AND	COVENANTS.	Contractor
represents, warrants, and covenants that (a) the Services will conform to the requirements provided in Section 2 herein and Exhibit A; (b) the Services shall be performed by qualified personnel in a professional, prompt, diligent, good, safe and workmanlike manner in accordance with all laws, industry standards, and all applicable ADA and other website accessibility compliance standards, including but not limited to WCAG 2. 1 Level AA and other federally recommended guidelines, as may be amended from time to time; and (c) neither the Services nor any product provided by Contractor shall infringe, misappropriate, or otherwise violate the intellectual property rights of any third-party. To the extent that any defects are found and reported to the Contractor, the Contractor shall correct such defects within thirty (30) days.
SECTION 6.	INTELLECTUAL PROPERTY.
CONTRACTOR MATERIALS. Except as provided herein, Contractor shall retain all right, title, and interest in and to (i) all patents, trademarks, service marks, copyrights, and other

4

intellectual property or proprietary rights of Contractor used in or otherwise associated with the Services, andother materials provided to the District hereunder; and (ii) all trade secrets, technical specifications and data to the extent they are intellectual property, and inventions which are authored, conceived, devised, developed, reduced to practice, or otherwise performed by Contractor which arise out of Contractor's performance of the Services, none of which shall be deemed a "work made for hire" under the Copyright Act of 1976 (collectively, "Contractor Materials"), and nothing contained herein shall be construed to restrict, impair, transfer, license, convey, or otherwise alter or deprive Contractor of any ofits intellectual property and proprietary interests associated therewith. Subject to the foregoing, Contractor grants to the District a non­ exclusive, non-transferable worldwide perpetual limited right and license to access and use the Contractor Materials in connection with the ordinary and intended use by the District as contemplated in this Agreement, including viewing, downloading and printing the Contractor Materials for the District's use, and without in any case removing Contractor's copyright, trademark or other intellectual property ownership notices.
THE DISTRICT MATERIALS; PUBLICITY AND TRADEMARKS. The District shall ownthe Website, domain name, all e-mail addresses, and all website and e-mail content, under all circumstances. In the event of a termination of this Agreement for any reason, Contractor shall take all necessary steps to transfer, or otherwise allow the District to retain, such website, domain name, e-mail addresses and content ofthe same. Additionally, to the extent applicable, Contractor shall take commercially reasonable precautions consistent with industry standards to protect confidential information, including, e.g., credit card information and other sensitive information protected under Florida's Public Records Laws. Contractor shall immediately notify the District of any breach or loss of data, and take such steps as are reasonably necessary to address any such issue. Except as provided herein, the District shall retain all right, title, and interest in and to all intellectual property of the District provided or made available to the Contractor in connection with Contractor's Services (collectively, "District Materials") and nothing contained herein shall be construed to restrict, impair, transfer, license, convey, or otherwise alter or deprive the District ofany ofits intellectual property or other proprietary interests associated therewith, ifany.  Subject to the foregoing, the District grants to Contractor a non-exclusive, non-transferable worldwide limited right and license to access and use such District Materials in connection with the provision ofthe Services as contemplated by this Agreement. Further, the District permits Contractor to identify the District as a customer of Contractor in Contractor's marketing materials (including using the District's name and logo for such limited purposes).
The District further acknowledges and agrees that for Contractor to perform the Services, it must, in some cases, give Contractor remote access to areas behind log-ins that are to be audited hereunder, including, without limitation to content management systems and/or servers (collectively, "System"), and agrees that it will furnish to Contractor all necessary information and/or user names and passwords required to do so. Contractor agrees to follow commercially reasonable security policies for accessing the District's System including any specific security procedures as may be communicated to Contractor by the District prior to Contractor accessing the System. Contractor shall on its own or through coordination with the District's Website provider, create a back-up copy of all data that may be affected by Contractor' s access to the System.
RIGHT TO DISPLAY CONTRACTOR'S COMPLIANCE SHIELD / ACCESSIBILITY

5

POLICY. Pursuant to this Agreement, the Contractor shall provide the District a Compliance Shield and customized Accessibility Policy, which the District shall display on its Websites and web applications. The District is expressly prohibited from using the Compliance Shield for any purpose not specifically authorized by this Agreement, and in no event may use such Compliance Shield for or on behalf of any other party or in connection with any domain name and/or organization name other than those being scanned or serviced in connection with the Services.
SECTION 7. PUBLIC RECORDS. Contractor understands and agrees that all documents or on-line content of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to section 119.0701 , Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jillian Burns ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Contractor shall 1) keep and maintain public records required by the District to perform the Work; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Contractor, Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 841-5524, JBURNS@GMSCFL.COM, OR AT 135 WETS CENTRAL BOULEVARD, ORLANDO, FLORIDA 32801.
SECTION 8.	INDEMNITY.
Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, staff, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, or judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. This specifically includes a lawsuit based on lack of ADA compliance or other website

6

compliance insufficiencies. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District' s percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless of whether the District is adjudged to be more or less than 50% at fault. Contractor further agrees that nothing herein shall constitute or be construed as a waiver ofthe District's limitations on liability contained in section 768.28, Florida Statutes, or other statute.
Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys' fees, paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District, all as actually incurred.
In the event that Contractor assigns its obligations under this Agreement to a third party, Contractor acknowledges and agrees that Contractor shall require such third party to provide indemnification to the District consistent with the requirements ofthis Section 8.
SECTION 9. SCRUTINIZED COMPANIES STATEMENT. Contractor certifies that it is not in violation of section 287. 135, Florida Statutes, and is not prohibited from doing business with the District under Florida law, including but not limited to Scrutinized Companies with Activities in Sudan List or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List. If Contractor is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate the Contract.

SECTION 10.	GENERAL PROVISIONS.

CONFLICTS. The terms of this Agreement and Exhibit A are intended to complement each other, and to the extent they conflict, the terms of Exhibit A shall control only to the extent that such provisions provide clarifications on Services and materials to be provided by Contractor pursuant to Exhibit A; in all other respects, the provisions of this Agreement shall control.
AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the District and Contractor, both the District and Contractor have complied with all the requirements of law, and both the District and Contractor have full power and authority to comply with the terms and provisions ofthis Agreement.
INDEPENDENT CONTRACTOR. It is understood and agreed that at all times the relationship of Contractor and its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor to the District is the relationship ofan independent contractor and not that of an employee, agent, joint-venturer, or partner of the District. Nothing in this Agreement shall be interpreted orconstrued as creating or establishing therelationship ofemployer and employee between the District and Contractor or any of its employees, agents, successors,

7

assigns or anyone directly or indirectly employed by Contractor. The parties acknowledge that Contractor is not an employee for state or federal tax purposes. Contractor shall hire and pay all of Contractor's or its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor, all of whom shall be employees of Contractor and not employees of the District and at all times entirely under Contractor' s supervision, direction, and control.
In particular, the District will not: i) withhold FICA (Social Security) from Contractor's payments; ii) make state or federal unemployment insurance contributions on Contractor's behalf;
iii) withhold state or federal income tax from paymentto Contractor; iv) make disability insurance contributions on behalf of Contractor; or v) obtain workers' compensation insurance on behalf of Contractor.
DISPUTE RESOLUTION. Before initiating any legal claim or action (except with respect to equitable relief), the parties agree to attempt in good faith to settle any dispute, controversy, or claim arising out of or related to this Agreement or the Services (collectively, "Dispute") through discussions which shall be initiated upon written notice ofa Dispute by either party to the other. Ifthe parties cannot resolve the Dispute within ten (10) business days, then the parties shall attempt to settle the Dispute by mediation. If mediation is unsuccessful, the parties may then proceed to filing a claim in the appropriate jurisdictional court in accordance with this Agreement. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the substantially prevailing party shall be entitled to recover from the other all fees and costs incurred, including reasonable attorneys' fees, paralegal fees, expert witness fees, and costs for trial, alternative dispute resolution, or appellate proceedings.
APPLICABLE LAW AND VENUE. This Agreement shall be governed by and construed in accordance with the laws of the State of Florida without reference to the principles of conflict of laws. Except for actions seeking injunctive relief (which may be brought in any appropriate jurisdiction), suits under this agreement shall only be brought in a court of competent jurisdiction in the county of Polk, Florida. This choice of venue is intended by the parties to be mandatory and not permissive in nature, and to preclude the possibility of litigation between the parties with respect to, or arising out of, this Agreement in any jurisdiction other than that specified
in this section. The District and Contractor waive any right they may have to assert the doctrine offorum non conveniens or similar doctrine, or to object to venue with respect to any proceeding brought in accordance with this Section.
LIMITATIONS ON GOVERNMENTAL LIABILITY. Nothing in this Agreement shall be deemed as a waiver ofimmunity or limits ofliability ofthe District beyond any statutory limited waiver of immunity or limits ofliability which may have been adopted by the Florida Legislature in section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third-party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation oflaw.
THIRD-PARTY BENEFICIARIES. This Agreement is solely for the benefit of the District and Contractor and no right or cause of action shall accrue upon or by reason to or for the benefit of any third-party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation

8

other than the District and Contractor any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the District and Contractor and their respective representatives, successors, and assigns.
DEFAULT AND PROTECTION AGAINST THIRD-PARTY INTERFERENCE. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of actual damages and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third-party. Nothing contained in this Agreement shall limit or impair the District' s right to protect its rights from interference by a third-party to this Agreement.
NOTICES. All notices, requests, consents, and other communications under this Agreement ("Notice" or "Notices") shall be in writing and shall be delivered, mailed by Overnight Delivery or First Class Mail, postage prepaid, to the parties, as follows:

If to Contractor:

If to District:

With a copy to:

NewAgeTutors LLC d/b/a VGlobalTech 636 Fanning Drive
Winter Springs, Florida 32708 Attn: Vaibhav V. Joshi
Highland Meadows West Community Development District
135 West Central Boulevard, Suite 320
Orlando, Florida 32801 Attn: District Manager
Hopping Green & Sams PA
119 South Monroe Street, Suite 300
Tallahassee, Florida 32301 Attn: District Counsel

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. Ifany time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Contractor may deliver Notice on behalf of the District and Contractor. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days' written notice to the parties and addressees set forth herein.
ENTIRE AGREEMENT. This Agreement, together with Exhibit A, sets forth the entire agreement of the parties, and supersedes any prior agreements or statements with respect to the subject matter hereof.

9

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.
ASSIGNMENT. Neither the District nor Contractor may assign this Agreement without the prior written consent of the other. Any purported assignment without such consent shall be null and void.
AMENDMENTS. This Agreement may be amended or modified only by a written instrument duly executed by both parties.
FORCE MAJEURE. If either party is prevented from performing any of its obligations under this Agreement due to any cause beyond the party's reasonable control, including, without limitations, an "act of God," fire, flood, war, strike, government regulation, civil or military authority, acts or omissions oftransmitters, utilities, providers or hackers, the time for that party's performance will be extended for the period of the delay or inability to perform due to such occurrence.
0. SURVIVAL. In addition to such other provisions hereof which, by their terms, survive any termination or expiration ofthis Agreement, Section 5 (Representations, Warranties and Covenants), Section 6 (Intellectual Property), Section 7 (Public Records), Section 8 (Indemnity), and Section 10 (General Provisions) shall survive any termination or expiration of this Agreement.
WAIVER. No breach of any term ofthis Agreement shall be deemed waived unless expressly waived in writing by the party who might assert such breach. Any failure or delay by either party to exercise any right, power, or privilege under this Agreement shall not be deemed a waiver of any such right, power, or privilege under this Agreement on that or any subsequent occasion. Any waiver by either party, whether express or implied, of any provision of this Agreement, any waiver ofdefault, or any course ofdealing hereunder, shall not affect such party's right to thereafter enforce such provision or to exercise any right or remedy in the event of any other default or breach, whether or not similar.
COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument. Signature and acknowledgement pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.
ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. Bothparties participated fully in the preparation of this Agreement and received the advice of counsel. In case of a Dispute concerning the interpretation of any provision of this Agreement, both parties are deemed to have drafted, chosen, and selected the language, and the doubtful language will not be interpreted or construed against either party.
DESCRIPTIVE HEADINGS. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions ofthis Agreement.

10 

IN WITNESS WHEREOF, the parties have, by their duly authorized representatives, executed this Agreement as of the date and year first set forth above.

ATTEST:	IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairperson, Board of Supervisors

WITNESS:	NEWAGETUTORS LLC, D/B/A
VGLOBALTECH, a Florida limited liability company

Print Name:		By: Vaibhav V. Joshi, Owner Exhibit A:	Proposal for Services

11 

Exhibit A Proposal for Service

Website Compliance Proposal For

Highland Meadows West COD (http://www.highla�dmeadowswestcdd.com/) Website Accessibility for People with Disabilities as per
Nondiscrimination requirements of Title II of the American Disabilities Act (ADA)

Date	Version#	Comments	Author	
May 25, 2018	1.0	Initial version	VB Joshi	
June 18, 2018	1.1	Added document conversion cost	VB Joshi Kristen Thornburgh	
June 21, 2018	1.i	Added WCAG Standards Compliance	VB Joshi	
August 10, 2018
August 13, 2018	1.3
1.4	Updated pricing for simple� medium and high complexity COD websites	VB Joshi
As per requirements from Ariel and Valerie	
November 11,	2.0	U pdated based on di"scussed ·scope	As per meeting emails with	
2018			GMSCFL (Jill Burns)	

Add,ed coo·Specific details

Presented by: VB Joshi, CEO, VGlobalTech, Orlando, Florida

lt-,

•

 	..........,..
CRck t.r Praflll

Project: ADA and WCAG Website Compliance
Service Providers: VGlobalTech LLC, Orl�ndo, Florl_da, USA
COPYRIGHT ©: This proposal is solely created by VGlobalTech team for Its customers ·and cannot be reproduced, copied, modified or distributed without written consent of VGlobalTech. Any violations shall be prosecuted.

I

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Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties ii is no! Intended for. It Is Intendedfor the entities listed clecrty on this proposal. Any distribution without written consent shell be procecuted

Table of Contents
Introduction	3
Common Problems and Solutions in Website Accessibility?	4
1.1.1	Problem: Images Wi_thout Te� Eq1:1-ivaJents ,........_.�_........��..····,�··...........,........................, 	4
Problem: Documents Are Not Posted In an Accessible Format.	4
Problem: Specifying Colors and Font Sizes	4
4	 Problem: Videos and Other Multimedia Lack Accessible Features	5
Web Content Accessibility Guidelines (WCAG)	5
Pricing	7
One time (website conversion and compliance cost):	7
ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion is completed (Optional Maintenance - It is critical to maintain compliance as websites get updated):	8
3.0	Proposal Acceptance:	10
4.0	References:	11

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Private and Confidential Document. No port of this document shaDbe produced. sent. copied to any parties It is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be proceculed

Introduction

Every individual must have equal access to information whether it is in person service or online. This is a general agreement and understanding ofaccess.
The Internet has d ramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, activities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven days a week, 24 hours a day.

and.

Many government services and activities are also provided on websites because the public is ableto participate in them at any time ofday and without the assistance of government personnel. IVian·y government websites offer a iow cost, quick,	con-venient-�,a·y oifilingtax returns, paying bills, renewing licenses, signing up for programs, applyingfor permits or funding, submitting job applications, and performing a wide variety of other activities.
The Americans with Disabilities Act (ADA) and, ifthe governm�nt entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature oftheir programs, services, or activities or would Impose an undue burden. One way to help meet these requirements is to ensure that government web�ites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hoa.-rs of operation and the range of options and p rograms available.

Visit http;Uvglobaltech.com/website-cgmpliance/ for more details, do a website compliance check on your website and to download a PDF proposal.

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Common Problems and Solutions in Website Accessibility?
Problem: Images Without Text Equivalents

Solution: Add a Text Equivalent to Every Image
Adding a line of simple HTML code to provide text for each image and graphic will enable a user with a vision disability to understand what it is. Add a type of HTML tag, such as an "alt'' tag for briefamounts oftext or a "longdesc" tag for large amounts, to each image and graphic on your agency's website.
The words in the tag shoµld be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example of the mayor's picture, adding an "alt" tagwith the words "Photograph ofMayor Jane Smith" provides a meaningful description.
In some circumstances, longer and more detailed text will be necessary to convey the same meaningful information that othervisitors to the website can see. For example, a map showing the locations of neighborhood branches of a city library needs a tagwith much more information in text format. In that instance, wherethe map conveys the locations of several facilities, add a "longdesc" tag that includes a text equivalent description of each location shown on the map - e.g., "City Center Library, 433 N. Main Street, located on North Main Street between 4th Avenue and 5th Avenue."
Problem: Documents Are Not Posted In �n Accessible Format

Solution: Post Documents in a Text-Based Format
Always provide documents in an alternative text-based format, such as HTML or RTF (Rich Text Format), in addition to PDF. Text-based formats are the most compatible with assistive technologies.
Proble!m: Specifying Colors and Font Sizes

Solution: Avoid Dictating Colors and Font Settings
Websites should be designed so they can be viewed with the color and font sizes set in users' web browsers and operating systems. Users with low vision must be able to specify thetext and background colors as well as the font sizes needed to see webpage content.

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P!ivote and Conflden1ial Document. No part of this document shall be produced. sent. copied lo any parties it is not intendedfor. II is intended forthe entities risted clearly on this proposal. Any distribution without written consent shall be procecuted

Problem: Videos and Other Multimedia Lack Accessible Features

Solution: Include Audio Descriptions and Captions
Videos need to incorporate features that make them accessible to everyone. Provide audio descriptions ofimages (includingchanges in setting, gestures, and other details) to make videos accessible to people who are blind or have low vision. Provide text captions synchronized with the video images to make videos and audio tracks accessible to people who are deafor hard of hearing.

.1.1,.5 Web Content Accesstbility Guidelines (WCAG) -

Understanding the Four Principles ofAccessibility
The guidelines and Success Criteria are organized around the following four principles, which lay the foundation necessary for anyone to access and use Web content Anyone who wants to use the Web must have content that is:
Perceivable - Information and user interface components must be presentable to users in ways they can perceive.
a		This means that users must be able to perceive the information being presented (it can'tbe invisible to all of their senses)
Operable - User interface components and navigation must be operable.
o		This means that users must be able to operate the interface (the interface cannot require interaction that a user cannot perform)
Understandable - Information and the operation ofuser interface must be understandable.
a		This means that users must be able to understand the information as well as the operation ofthe user interface (the content or operation cannot be beyond their understanding)
Robust - Content must be robust enough that it can be interpreted reliably by a wide variety ofuser agents, including assistive technologies.
o	This means that users must be able to access the content as technologies advance (as technologies and user agents evolve, the content should remain accessible)
If any of these are not true, users with disabilides will not be able to use the Web.

Page

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for Web Design, Software, Marketing,

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Under each ofthe principles are guidelines and Success Criteria that help to address these principles for people with disabilities. There are many general usability guidelines that make content more usable by all people, including those with disabilities. However, in WCAG 2.1, we only include those guidelines that address problems particular to people with disabilities. This includes issues that block access or interfere with access to the Web more severely for people with disabilities.

See reference section at the end ofthis document for more information and websites for ADA, Usability and other important compliance issues and solutions.

VGlobalTech development and business management team shall study these compliance guidelines and with our technical capabilities apply these to make your website accessible, compatible and fully functional for all people, including those with disabilities.

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Pricing

Website Complexity: Small Level Websites

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / COD:

2..1 One time (website conversion and compliance cost):
Task	Estimated Cost

Perform ADA Website Compliance Check for current	$500 website - All webpages on the website. Create a project
plan, code review, html updates, plugins / security updates (wordpress,. joomla, etc CMS websites)
Cross-Devic;:e Check (Website needs to appear as per ADA	$100 standards on Mobile Phones, Ta blets, Desktops etc).
Bra ille Re�ders, Other �ssistance techn,ol9gy �ompatibility
ADA Standards application (as per Section 1 above).	$700 ADA.gov, Web Content Accessibility Gui�elines (WCA�)
PDF Documents conversion (to Text, HTML etc) as needed	$300 for APA C!Jmplia.nce / Reader Compliance
Create a webpage showing websites ADA Compliance	$100 efforts
Create customized footer with VGlobalTech's ADA	$50 Compliance Seal (va lid for 1 year only)
Total (one time compliance / conversion cost)	$1750 / orie
time

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2.2 ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion is completed (Optional Maintenance .,;. It is critical to mi:lintain compliance as websites get updated):

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / COD:

Task

Perform ADAWebsite Compliance Check for current website - Alf new webpage$ on the wel:>site
Cross-Device Check (Website needs to appear as per ADA

Cost
$200
$75

standards on M.           ob.ile Phone.      s,. Ta.    bl.ets,.    Desktops etc)

Update footer with VG-iobalTecli's ADA Compliance Seal (extended for current yea r)
Support (upto 5 hr / month) for the year including updates to newly added pages, upgrade to new standards (if any). Posting new documents, minutes, agendas etc to the websites as needed - Worry Free Monthly Maintenance.
PDF "oocum-ents conversion (to Text, -HTML etc) as needed for ADA Compliance / Reader CompUa nc�
Annual Maintenance (starts after initial compliance engagement quoted above IS complete)

$75
$600

$300
$1250 /
year
(can be broken up i nto smaller monthly bills)

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This proposal includesfollowing points, stipulations terms and conditions:
*(1) conference call or in person meetings per month with client to review metrics, results and monthly recaps *unless otherwise noted
email and phone communication
*Anything out ofthe scope of work in the above proposal will be addressed and client will be Immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.
*Client is resporisible to adhering to timelines as far as informati'on required to complete the task is concerned. lftimelines are not adhered to and exceed 15 business days past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH
*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as required. VGlobalTech team shall not be responsible for a ny legal ramifications a rising from work not done as per external agencies / organizations / associations needs if proper feedback is not provided by the customer. VGlobalTech's work will be In best faith but cannot guarantee all compliance / legal needs since we are not the SME's in the compliance area. VGlobalTech shall not be liable for any legal ramifications arising from compliance issues.
Refund Policy: The client may halt work and request for a refund within seven days ofthe date of signing this services agreement by mailing a signed letter to the main address· listed on www.VGlobalTech.com website. If client requests a refund within seven days ofthe date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance ofthe initial payment if billable work has not exceeded a charge that would be greater than client's initial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% ofany remaining balance that may still be due. Once line item projects are complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, research and development, production, costs, profit and margin information, finances and financial p rojections, customers, clients, marketing, and current or future business plans and models, regardless of whether such information is designated as "Confidential Information" at the time of its disclosure and will be treated as such and with absolute confidentiality and will not be shared or used, which will be maintained at all times. The client is not allowed to disclose their pric� with any third parties. Doing so is in breach of this agreement. All information development will be shared and proprietary information and property b etween client and service p roviders.

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Proposal Acceptance:

To accept these project, associated costs and conditions as listed above please sign and date below.
The VGlobalTech proposed solution and terms have been accepted by the customer and the VGlobalTech team can proceed with the project. Allpayments shall be made according to this agreement.

Select only one option:

S

O Proposal Approved: One Time Compliance (section 2.1) AND Annual Maintenance (section 2.2) Proposal Approved: One Time Compliance (section 2.1)

Date

VB Joshi
For VGlobalTech

bate

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Private and Confidential Document. No port of this document shall be produced, sent. copied to any parties it is no! Intended for. It ts Intended for the entities Usted clearty on this proposal. A.No/ dlstribu1ion wtthout wlitten consent shall be procecuted

4.0 References:

ADA Best Practices Tool Kft for State and Local Governments:
https:l/www.ada.gov/pcatoolkit/chapStoolkit.htm

U.S. Department of Justice, Civil Rights Division, Disability Rights Section
https://www.ada.gov/websites2.htm

Web design Standards: https:J/www.w3schools.com/

Web Content Accessibility Guidelines (WCAG) https://www.w3.org/TR/WCAG21/

VGlobalTech Web Content Accessibility Implementation and Checkpoints:
http://vglobaltech.com/website-compliance/

[.t	Clldtfor Profllo

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Florida's Leading Compliance Experts

[1

888 R;itlng: A+ C:lick for Profile
Technical & Human Audit Proposal for Public Facing Digital Assets (Software, Websites & Apps)
Goal: Ensure full compliance for people with disabilities as per:

Nondiscrimination T t l	II	f

WCAG (Web
content ty

Section  sos
Stipulations

Florida
Insurance

th  i  e	o

Accessibili

Alliance 'I eGIS

e American
Disabilities Act (ADA)

Guidelines)

Risk Advisors
Guidelines

Read more about details of the above list on VGlobalTech's website. All ADA requirements and information on these topics has been compiled in one place for our clients.
URL: https://vglobaltech.com/website-compliance/
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Private and Confidential Document. No part of this document shall be produced. sent. copied to any parties it is not intended for. It is intended for the entities fisted clearly on this proposal. Any distribution without written consent shall be procecuted

Date
April 11, 2019
April 12, 2019
June 27, 2019

Version Log:
Version#	Comments
Technical and Human Audit
Added remediation cost for customers w/o maintenance contract
Added option 2 featu res

Your website gets 2 Compliance Seals VGlobalTech's Technical Compliance Seal &
Human Audit Compliance Seal

CERTIFIED ACCESSIBLE
By Analysts who are Blind & Visually Impaired

Author
VB Joshi VB Joshi VB Joshi

VGlobalTech is the ADA, WCAG Compliance Expert, with over 200 ADA & WCAG compliant websites created (....and counting) to-date! We have partnered with a non-profit agency to conduct Human Audit and Certification Seal. 

Mission: Working together with you we wish to add social value to the community we live in !

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Private and Confidential Document. No part of this document shall be produced. sent, copied to any parties it is not intended for. II is intended for the entities nsted clearly on this proposal. Any distribution with6u1 written consen1 shall be proceculed

COPYRIGHT ©: This proposal is solely created by VGlobalTech team for its customers and cannot be reproduced, copied, modified or distributed (including forwa rding to other customers, competitors, web designers etc.) without the written consent of VGlobalTech.

Any violations shall be prosecuted.

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Private and Confidential Document. No part of this document shall be produced, sent, copied to ony parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

Table of Contents
1.0	The Law	5
2.0	ADA & WCAG Compliance	5
Quarterly Technical & Human Audit Testing	6
Digital Asset Technical Compliance Seal:	7
Human Audit Seal:	7
4.0	Compliance Process Flow:	8
5.0	Pricing Options	9
Option 1  (recommended) : ...........................'. 	9
Quarterly Technical & Human Audits, ADA Remediation and Document Conversion	9
Option 2 ·	10
Quarterly Technical & Human Audits:	10
6.0	Proposal Acceptance:	12
7.0	References:	13

VGlobalTech.com ~ Experience Innovation	Page 4 of 13 Your strategic partner for Web Design, Software, Compliance. Marketing, and SEO solutions.
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Private and Confidential Document. No port of this document shall be produced: sent. copied to any parties it is not intended for. 11 is intendedfor the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

1.0 The Law

Please familiarize your team with the Florida Statute 189.069 Special districts; required reporting of information; web-based public access. Source:
http://www.Ieg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0 100-
0199/0189/Sections/0189.069.html

2.0 ADA & WCAG Compliance

Every individual must have equal access to information whether it is in person service or online. This is a general agreement and understanding of access.
The Internet has dramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, activities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven day a week, 24 hours a day.
Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance ofgovernment personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for programs, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.
The Americans with Disabilities Act (ADA) and, ifthe government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature oftheir programs, services, or activities or would impose an undue burden. One way to help meet these requirements is to ensure that government websites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.
The World Wide Web Consortium (W3C) sets the main international standards for the World Wide Web and its accessibility. W3C created the Web Content Accessibility Guidelines (WCAG 2.0 and 2.1) which are similar to Section 508, but on an international level. WCAG 2.0 and 2.1 requires specific techniques for compliance and is more current than Section 508.
Source: https://www.w3.org/WAI/standards-guidelines/wcag/

VGlobalTech.com - Experience Jnnovotion	Page 5 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 321 -947-7777   I  Email: contact@VGlobalTech.com  I  HQ: Orlando, Florida USA
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. II is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

Quarterly Technical & Human Audit Testing

This audit is as per the Florida Insurance Alliance, eGIS Insurance Advisors and other insurance guidelines. Please check with your insurance agency for specific requirements. Read more here: https://vglobaltech.com/wp­ content/uploads/2019/03/FIA_ADA_Guidelines-20 19-2020.pdf
VGlobalTech team is trained and well aware of ADA and WCAG 2.x Compliance guidelines. VGlobalTech has partnered with a local agency for the visually impaired - LightHouse Works. LightHouse has developed a unique program for digital accessibility that is run by visually impaired personnel that are highly skilled in human auditing of websites and software as per the section 508 stipulations. Read more about our partnership here: https://vglobaltech.com/website-compliance/

&::LIGHTHOUSE

�CE NTRAL	F LOR I DA
Charting a co1,1rse for living, learning; & earning with vision loss

Together we are now able to provide not one but two compliance seals for all our customers. Details of the compliance seals are below.

VGlobalTech.com - Experience Innovation	Page 6 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 32 1 -947-7777 I Email: contact@VGlobalTech.com I HQ: Orlando, Florido USA
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any cf1Stribution without written consent shall be procecuted

Digital Asset Technicar Compliance Seal :

VGlobalTech in-house technical team shall remediate / test the website / software for ADA, WCAG compliance. VGlobalTech's technical design & development team is fully aware of the Americans with Disability Act (ADA), Web Content Accessibility Guidelines (WCAG), Section 508 of the Rehabilitation Act of 1973 and overall the design principles of a professional, accessible, functional and responsive web design. The entire team has taken dedicated time and efforts to learn these design principles first hand. Our purpose is clear - Universal, Creative Web design that works  for everyone, everywhere and every time!

Human Audit Seal:

CERTIFIED ACCESSIBLE
By Analysts who are Blind & Visually Impaired

LightHouse Works' visually impaired personnel shall actually test the website for compliance as per the section 508 and ADA requirements. The VGlobalTech technical team shall remediate any points discovered by LightHouse team and send the site for re-certification. Upon satisfactory completion LightHouse shall provide the Human Audit Seal that will be specific to the site and the VGlobalTech team shall put the seal on the site. This is an added layer of true Human Audit testing that provides full ADA compliance.

VGlobalTech.com - Experience Innovation	Page 7 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 321 -947-7777   I  Email: coritact@VGlobalTech.com  I  HQ: Orlando, Florida USA
Private and Confidential Document. No part of this document shall be produced , sent, copied to any parties It is not Intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

4.0 Compliance Process Flow:

Screen Reader Testing

Charting a eou,.. for living. looming, & eaming with vi.ton lose

li�!�nIN:�Y.t!

A Partnership with a Social Cause to Ensure:
ADA COMPLIANCE
WCAG COMPLIANCE
SECTION 508 STIPULATIONS
FIA / eGIS / OTHER INSURANCE & RISK ADVISERS' COMPLIANCE
TECHNICAL COMPLAINCE SEAL
HUMAN AUDIT COMPLAINCE SEAL
QUARTERLY AUDITS
REMEDIATION
PEACE OF MIND 

Screen Magnifier Testing

obalTech.com - fxperien	Page 8 of 13 
Your strategic partner for Web Design. Software, Compliance, Marketing. and SEO solutions.
Call: 321 -947-7777   I  Email: contact@VGlobalTech.com  I  HQ: Orlando, Florida USA
Private and Confidential Document. No port of this document shall be produced. sent. copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

Pricing Options

Remediation pricing option is only for VGlobalTech's current customers that have already had their website converted / remediated by VGlobalTech as a one-time website build / remediation task The pricing has been discounted for our current customers. The remediation option (option1) only applies to current customers. If you are not a current customer, please choose auditing only option (option2).
Option 1 (recommended):

Quarterly Technical & Human Audits, ADA Remediation and Document Conversion
$1800/ Four Audits / Year
Audit covers ADA and WCAG compliance testing
Section 508 stipulations*
Covers all technical AND human audit aspects as per industry experts
Technical Audit conducted by VGlobalTech
Human Audit conducted by LightHouse Works - Visually Impaired personnel
Discounted, for existing customers, to cover both audits (technical and human audit) together
Full remediation of errors found during Audits**
Detailed recommendation on how to avoid future errors
Document Conversion from PDF to RTF as required***
Detailed customized report oferrors found and fixed
Compliance seals renewed after every audit
Verify if site and new content is in compliance with ALL standards
Complete Peace of mind
*only relevant pointsfor CDD websites are coveredfrom section 508 ofthe rehabilitation act:
htts,�l/www.sectionSQB,goyfmanqgefla,ws-and-policies
**only applicablefor sites built by VGlobalTech
**documents limited to theyear ofcontract only. No previous orfuture year documents shall be converted

I	I

VGlobalTech.com ~ Experience Innovation	Page 9 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.

is

Call: 32 1 -947-7777	Email: contact@VGlobalTech.com	HQ: Orlando, Florida USA
Private and Confidential Document. No port of this document shall be produced, sent, copied to any parties it is not intended for. II intended for the entities listed clearly on this proposal. Any distribution without written consent shall be proceculed

Option 2:
Quarterly Technical & Human Audits:

$1450/ Four Audits / Year
Audit covers ADA and WCAG compliance testing
Section 508 stipulations*
Covers all technical AND human audit aspects as per industry experts
Technical Audit conducted by VGlobalTech
Human Audit conducted by LightHouse Works - Visually Impaired personnel
Discounted to cover both audits (technical and human audit) together
Compliance seals renewed after every audit
Verify if site and new content is in compliance with ALL standards
Detailed customized report of errors found
No remediation - customer will have to fix the errors themselves
No Document conversion
No recommendations on how to fix / avoid future errors

*only relevant pointsfor CDD websites are coveredfrom section 508 ofthe rehabilitation act:
https:f/www.section5QB.gov/manqge0aws-and-polides

I	I

VGlobalTech.com - Experience Innovation	Page 10 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 321 -947-7777	Email: contact@VGlobalTech.com	HQ: Orlando, Florida USA
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

This proposal includes following points, stipulations terms and conditions:
*(1) conference call or in person meetings per month with client to review metrics, results and monthly recaps *unless otherwise noted
* email and phone communication
*Anything out of the scope of work in the above proposal will be addressed and client will be immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.
*Client is responsible to adhering to timelines as far as information requi red to complete the task is concerned. If timelines are not adhered to and exceed 15 business d ays past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH
*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as required. VGlobalTech team shall n ot be responsible for any legal ramifications arising from work not done as per external agencies / organizations / associations needs if proper feedback is not provided by the customer. VGlobalTech's work will be in best faith b ut cannot guarantee all compliance / legal needs since we a re not the final authority in the ADA or WCAG compliance area. VG lobalTech shall not be liable for any legal ram ifications arising from compliance issues and cannot be held responsible for any legal or other lawsuits.
Refund Policy: The client may halt work and request for a refund within seven days of the date of signing this services agreement by mailing a signed letter to the main address listed on www.VGlobalTech.com website. If client requests a refund within seven days of the date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance of the initlal payment if billable work has not exceeded a charge that would be greater than client's initial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% of any remaining balance that may still be due. Once line item projects a re complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, resea rch and development, production, costs, profit and margin information, finances and financial projections, customers, clients, marketing, and current or future business plans and models, regardless ofwhether such information is designated as "Confidential Information" at the time of its disclosure and will be treated as such and with absolute confidentiality and will
not be shared or used, which will be maintained at all times. The client is not allowed to disclose their price with any third parties. Doing so is in b reach of this agreement. All information development will be shared and proprietary information and property between client and service providers.

VGlobalTech.com - Experience Innovation	Page 11 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 321 -947-7777   I  Email: contac-t@VGlobalTech.com  I  HQ: Orlando, Florida USA
Private and Confidential Document No part of this document shall be produced, sent. copied to any parties it is not intended for. II is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

6.0 Proposal Acceptance:
The VG/oba/Tech proposed solution and terms have been accepted by the customerand the VG/oba/Tech team can proceed with the project. Allpayments shall be made according to this agreement.

Please Sign, Date, Return to contact@vglobaltech .com:
Selected Option
0 Option 1 (recommended):
Quarterly Technical & Human Audits ADA Remediation and Document Conversion
0 Option 2: 
Quarterly Technical & Human Audits only (without remediation or document conversion)

For Customer

VB Joshi
For VGlobalTech

Date

Date

VGlobalTech.com ~ Experience Innovation	Page 12 of 13 Your strategic partner for Web Design, Software, Compliance. Marketing, and SEO solutions .
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Private and Confidential Document. No partof this ·document shall be produced. sent. copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

7.0 References:

ADA Best Practices Tool Kit for State and Local Governments: https://www.ada.gov/pcatoolkit/chap5toolkit.htm

U.S. Department of Justice, Civil Rights Division, Disability Rights Section
https://www.ada.gov/websites2.htm

Web design Standards: https://www.w3schoo1s.com/

Web Content Accessibility Guidelines (WCAG) https://www.w3.org/TR/WCAG21/

VGlobalTech Web Content Accessibility Implementation and Checkpoints: http://vglobaltech.com/website-compliance/

[.l

BBB Ratln1: A+

CIiek for Profile

Contact Information:
Website: https://vglobaltech.com Email: contact@VGlobalTech.com Call: 32 1-947-7777

VGlobalTech.com ~ Experience Innovation	Page 13 of 13 Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.
Call: 32 1 -947-7777 I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA
Private and Confidential Document. No port of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

-:---:--- ..	•·

.	SECTION V- II

Highland Meadows West Community Development District
FINANCIAL STATEMENTS
September 30, 2018

CI

CR

A R R RIGGS & INGRA M
CPAs  and Advisors
CRlcpa.com

REPORT

Highland  Meadows West Community Development District
Table of Contents September 30, 2018

Independent Auditors' Report	1
FINANCIAL STATEMENTS
Ma nagement's Discussion and Analysis (required supplemental information)	3
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position	7
Statement of Activities	8
Fund Financial Statements
Balance Sheet - Governmental Funds	9
Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds	10
Notes to Financial Statements	11 
Required Supplemental Information (other than MD&A)
Budget to Actual Comparison Schedule - General Fund	17
Independent Auditors' Report on Internal Control Over Financial Reporting and On Complia nce and Other Matters Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards	18
Management Letter	20
Independent Accountants' Report on Compliance with Section 218.415 Florida Statutes	22

CRI

�l:G: :
INGRAM 

Carr, Riggs & Ingram, LLC Certified Public Accountants 500 Grand Boulevard

CPAs and Advisors

INDEPENDENT AUDITORS' REPORT
To the Board of Supervisors
Highland Meadows West Community Development District Polk County, Florida

Report on the Financial Statements

Suite 210
Miramar Beach, Florida 32550
(850) 837-3141
(850) 654-4619 (fax)
CRlcpa.com

We have audited the accompanying financial statements of the governmental activities and each major fund of Highland Meadows West Community Development District (hereinafter referred to as "District"), as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
Management's Responsibilityfor the Financial Statements

Management is responsible for the p repa ration and fa ir presentation of these financial statements in accordance with accounting principles general ly accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation offinancial statements that are free from material misstatement, whether dueto fraud or error.
Auditors' Responsibility
Our responsibility is to express opinions on these fina ncial 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 auditors' judgment, including the assessment of the risks of material misstatement of the fi nancial 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 ofthe financial statements in order to design audit procedu res that a re 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, 2018, and the respective changes in financial position for the 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, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, a lthough 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 standardsgenerally 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 procedu res do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 26, 2019, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is 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 i nternal 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.
�	({� .i �J  J..1..c..
CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 26, 2019

- 2 -

Management's Discussion and Analysis

Highland Meadows West Community Development District
Management's Discussion and Analysis
Our discussion and analysis ofthe Highland Meadows West Community Development District 's financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2018. Please read it in conjunction with the District's financial statements, which begin on page 7.

FINANCIAL HIGHLIGHTS
At September 30, 2018, the liabilities of the District exceed its assets by approximately $152,000 (deficit). 
During the year ended September 30, 2018, the District incurred approximately $154,000 in lega l and engineering expenses in anticipation of the bond issuance.
During the year ended September 30, 2018, the developer contributed $20,167.
USING THE ANNUAL REPORT

This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities on pages 7 -8 provide information about the activities of the District as a whole and present a longer-term view ofthe District's finances. Fund financial statements sta rt on page 9. For governmental activities, these statements tell how these services were financed in the short-term as well as what remains for future spending. Fund financial statements also report the District's operations in more detail than the government-wide statements by providing information about the District's most significant funds.
Reporting the District as a Whole

Our a nalysis of the District as a whole begins on page 4. One of the most important questions asked about the District's finances is, "Is the District as a whole better off or worse off as a result of the yea r's activities?" The Statement of Net Position and the Statement of Activities report information about the District as a whole and about its activities in a way that helps answer this question. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current yea r's revenues and expenses a re taken into account regardless of when cash is received or paid.

These two statements report the District's net position a nd related changes during the current year. You can think ofthe District's net position -the difference between assets and liabilities - as one way to measure the District's financial health, or financial position. Over time, increases or decreases in the District's net position is one indicator of whether its financial health is improving or deteriorating. You will need to consider other nonfinancial facto rs; however, such as changes in the District's assessment base and the condition of the District's infrastructure, to assess the overall health of the District.

- 3 -

Highland Meadows West Community Development District
Management's Discussion and Analysis
Reporting the District1s Most Significant Funds
Our analysis of the District's major funds begins on page 5. The fund financial statements begin on page 9 and provide detailed info rmation about the most significant funds - not the District as a whole. Some funds a re required to be established by State law and by bond covenants. All of the District's funds are governmental fund-types.
Governmental funds - All of the District's basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. The governmental fund statements provide a detailed short­ term view of the District's general government operations and the basic services it provides. Governmental fund information helps you determine whether there a re more or fewer financial resources that can be spent in the near future to finance the District's programs.

THE DISTRICT AS A WHOLE
The following table reflects the condensed Statement of Net Position. The District has no comparative information for the prior year due to the District's ince ption on July 10, 2018.

September 30,	2018	2017	Change
Assets		
Current and other assets	$	20, 167	$	-	$	20,167	
Tota l assets	20, 167	20, 167	
Total assets	$	20, 167	$	-	$	20, 167	
Liabilities			
Current liabilities	$	172,655	$	-	$	172,655	
Total liabilities	172,655	172,655	
Net position			
Un restricted	(152,488)	(152,488)	
Total net position (deficit)	(152,488)	(152,488)	
Tota l l ia bilities and net position	$	20, 167	$	-	$	20, 167	
For more detai led information, see the accompanying Statement of Net Position.
During the fiscal year ended September 30, 2018, total assets and liabilities increased by app roxi mately
$20,000 and $ 173,000, respectively. The increase in assets is due to amounts due from developer for the initial funding request. The increase in liabilities is due primarily due to the accrual of legal and engineering fees in a nticipation of bond issuance.

- 4 - 

Highland Meadows West Community Development District
Management's Discussion and Analysis
The fol lowing schedule compares the Statement of Activities for the current and previous fiscal year. The District has no comparative information for the prior year due to the District's inception on July 10, 2018.

Year ended September 30,	2018	2017	Change Revenues:
P rogra m revenues:
Cha rges for services	$	20, 167	$	-	$	20, 167
Total revenues	20,167	20, 167
Expenses:
General government	172, 655	172,655

Tota l expenses	172, 655	172,655

Change in net position	(152,488)	(152,488) Net position, beginning
Net position (deficit), ending	$	(152,488}  $	-	$	(152,488}
For more detailed information, see the accompanying Statement of Activities.
During the fiscal year ended September 30, 2018, total revenues and expenses increased by approximately $20,000 and $ 173,000, respectively. The increase in revenues is due to the accrual of developer contributions for the initial funding request. The increase in expenses is due primarily due to the accrual of lega l and engineering fees in anticipation of bond issuance. The overall result was a
$ 152,488 decrease in net position for fiscal year 2018.

THE DISTRICT'S FUNDS
As the District completed the yea r, its governmental funds (as presented in the balance sheet on page 9) reported a combined deficit fund balance of approximately $ 152,000. Significant transactions a re discussed below.
During the year ended September 30, 2018, the District incurred approximately $154,000 in legal and engineering expenses in anticipation of the bond issuance.
During the year ended September 30, 2018, the developer contributed $20, 167.
The overall decrease in fund balance for the year ended September 30, 2018 totaled $152,488.

-  5 -

Highland Meadows West Community Development District
Management's Discussion and Analysis
GOVERNMENTAL FUNDS BUDGETARY HIGHLIGHTS
An Operating budget was established in the current year by the governing board for the District pu rsuant to the requi rements of Florida Statutes. The budget to actual comparison for the general fund, including the original budget and final adopted budget, is shown at page 17.
The District experienced an unfavorable variance in revenues as compared to the budget in the amount of $ 17,426. Conversely, the district experienced a favorable variance in expenditures as compared to the budget in the amount of $12,584. The variance in expenditures occurred primarily due to a nticipated operating expenditures that were not incurred during the year. Revenues varied in a similar manner because the Developer currently funds the operations ofthe District generally to the extent it makes expenditures.

FUTURE FINANCIAL FACTORS

Highland Meadows West Community Development District is an independent special district that operates under the provisions of Chapter 190, Florida Statutes. The District operates under an elected Board of Supervisors, which establishes policy and sets assessment rates. For fiscal year 2019, the Developer has agreed to fund the operations of the District.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide a gene ral overview of the District's finances. If you have questions about this report or need additional fina ncial information, contact the Highland Meadows West Community Development District's management company at 9145 Narcoossee Road, Suite A206, Orlando, Florida 32827.

- 6 -

Basic Financial Statements

September 30,

Assets
Due from developer Total assets
Liabilities
Accounts payable Total liabilities
Net position
Unrestricted

Highland Meadows West Community Development District
Statement of Net Position
2018
Governmental Activities
$	20, 167
20, 167

172,655

172,655

(152,488}

Total net position (deficit)	$	(152,488}

The accompanying notes are an integral part of these financial statements.
- 7 -

Year ended September 30,

Highland Meadows West Community Development District
Statement of Activities
2018

Program Revenues

Net ( Expense) Revenue and Changes in
Net Position

Functions/P rograms Primary government:
Governmental activities: General government
Total governmental activities

Charges for
Expenses	Services

$	(172,655) $	20, 167
$	(172,655) $	20, 167
Net position - beginning of year Net position (deficit) - end of year

Governmenta I Activities

$	(152,488)
(152,488)

$	(152,488)

The accompanying notes are an integral part of these financial statements.
- 8 -

Highland Meadows West Community Development District
Balance Sheet - Governmental Funds
September 30,	2018
Tota

General 	Capital Projects	Governmental Funds	
Assets
Due from developer	*	20, 167	$	-	$	20, 167	
Total assets	*	20, 167	$	-	$	20,167	
Liabilities and Fund Balances			
Lia bilities
Accounts payable	$	18,484	$	154, 171	$	172,655
Tota l liabilities	18,484	154, 171	172,655

Fund balances
Unassigned	1,683	( 154,171)	(152,488)	
Total fund balances (deficit)	1,683	(154,171)	(152,488)	
Total liabilities and fund balances	$	20,167	$	-	$	20, 167

The accompanying notes are an integral part of these financial statements.
- 9 - 

Highland Meadows West Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds

Year ended September 30,

Revenues
Developer contributions Total revenues

Expenditures
Current:

General

$	20, 167	$
20, 167

2018

Capital Projects

Total Governmental
Funds
-	$	20, 167
20, 167

General government	18,484	154, 171	172, 655	
Total expenditures	18,484	154, 171	172,655	
Excess (deficit) of revenues over expenditures	1,683	(154, 171)	( 152,488)	
Fund balances, beginning of year				
Fund balances (deficit), end of year 	$	1,683	$	( 154,171)	$	(152,488)	

The accompanying notes are an integral part of these financial statements.
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Highland Meadows West Community Development District
Notes to Financial Statements

NOTE 1: NATURE OF ORGANIZATION

The Highland Meadows West Community Development District (the "District") was established on July 10, 2018 pu rsuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes, by Polk County Ordinance No. 18-045. 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 ofcapital i nfrastructure. 
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 a Board of Supervisors ("Board"), which is comprised of five members. The cu rrent Supervisors have been elected by qualified electors residing within the District. At September 30, 2018, all ofthe Supervisors a re affi liated with the developer of the community, HMO West, LLC. The Board of Supervisors ofthe District exercises all powers granted to the District pu rsuant 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.
In evaluating how to define the government, for financial reporting purposes, management has considered all potential component units. The decision to include or exclude a potential component unit in the reporting entity was made by applying the criteria set forth by Generally Accepted Accounting Principles (GAAP) as defined by the Governmental Accounting Standards Board (GASB). Based on the foregoi ng criteria, no potential component units were found.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the District conform to GAAP as applicable to governments in accordance with those promulgated by GASB. The following is a summary of the more significant policies:

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

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Highland Meadows West Community Development District
Notes to  Financial Statements
NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all the non-fiduciary activities of the primary government. Governmental activities, which normally are supported by assessments, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The business­ type activities are reported separately in government-wide financial statements; however, at September 30, 2018, the Distri ct did not have any significant business-type activities. Therefore, no business-type activities a re reported. Assessments and other items not properly included as program revenues (i.e., charges to customers or applicants who pu rchase, use, or directly benefit from goods or services) are reported as general revenues.

Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.
Measurement Focus, Basis ofAccounting and Basis of Presentation
The government-wide fina ncial statements a re reported using the economic resources measurement focus and the accrual basis of accounting. Revenues a re recorded when earned and expenses are recorded when a liability is incurred, regardless ofthe timing of the related cash flows. Assessments a re recognized as revenues in the year for which they are levied. G rants and other similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financia l statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues a re recognized as soon as they are both measurable and availa ble. 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 District considers revenues to be available if they are collected within 60 days of the end of the cu rrent fisca l period. Expenditures generally a re recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Developer contributions and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fisca l period. All other revenue items are considered to be measurable and available only when cash is received by the District.
The District reports the following major governmental funds:
General Fund - The General Fund is the primary operating fund of the District. It is used to account for all financia l resources except those required to be accounted for in other funds.
Capital Projects Fund- The Ca pita l Projects Fund is used to account for the financial resou rces to be used in the acquisition or construction of major infrastructure within the District.

For the year ended September 30, 2018, the District does not report any proprieta ry funds.

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Highland Meadows West Community Development District
Notes to  Financial Statements
NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued}

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

When both restricted and unrestricted resou rces are available for use, it is the District's policy to use restricted resources fi rst, then unrestricted resources as they a re needed. When committed, assigned, or unassigned resources a re available for use in the governmental fund financial statements, it is the government's policy to use committed resou rces first, followed by assigned resources, then u nassigned resources as needed. 
Cash, Deposits and Investments

The District maintains deposits with "Qualified Public Depositories" as defined in Chapter 280, Florida Statutes. All Qualified Public Depositories must place with the Treasurer ofthe State of Florida securities in accordance with col lateral requirements determined by the State's Chief Financial Officer. In the event of default by a Qualified Public Depository, the State Treasu rer will pay public depositors all losses. Losses in excess of insurance and collateral will be paid through assessments between all Qualified Public Depositories.
Under this method, all the District's deposits are fully insured or collateralized at the highest level of secu rity as defined by GASB, Statement Number 40, Deposits and Investment Disclosures (An Amendment of GASB, Statement Number 3).
The District is authorized to invest in financial instruments as esta blished by Section 218.415, Florida Statutes. The authorized investments include among others negotiable direct or indirect obligations which are secured by the United States Government; the Local Government Surplus Trust Funds as created by Section 218.415, Florida Statutes; SEC registered money market funds with the highest credit quality rating from a nationally recognized rating agency; and interest-bearing time deposits or savings accounts in authorized financial institutions.

Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
Deferred Outflows/In/lows of Resources

In addition to assets, the statement of financial position and balance sheet - governmental funds will sometimes report a separate section for d eferred 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 n ot be recognized as an outflow of resources (expense/expenditure) until then. The District does not have a ny of this type of item at September 30, 2018.

- 13 -

Highland  Meadows West Community Development District
Notes to Financial Statements
NOTE 2:  SUMMARY OF  SIGNIFICANT ACCOUNTING  POLICIES (Continued)

In addition to liabilities, the statement of financial position and balance sheet - governmental funds wi ll sometimes report a separate section for deferred inflows of resou rces. This separate financial statement element, deferred inflows ofresources, 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. The District does not have any of this type of item at September 30, 2018.

Fund Equity

Net position in the government-wide financial statements represents the difference between assets and deferred outflows of resou rces and liabilities a nd deferred inflows of resou rces and is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents assets related to infrastructure and property, plant and equipment, net of a ny related debt. Restricted net position represents the assets restricted by the District's bond covenants.

Governmental fund equity is classified as fund balance. Fund balance is fu rther classified as nonspendable, restricted, committed, assigned, or unassigned. Nonspendable fund balance cannot be spent because of its form. Restricted fund balance has limitations imposed by creditors, grantors, or contributors or by enabling legislation or constitutional provisions. Committed fund balance is a limitation imposed by the District board through approval of resolutions. Assigned fund balance is a limitation imposed by a designee of the District board. Unassigned fund balance in the General Fund is the net resources in excess of what can be properly classified in one of the above four categories. Negative unassigned fund balance in other governmental funds represents excess expenditures incurred over the amounts restricted, committed, or assigned to those purposes.
Budgets

The District is required to establish a budgetary system and an approved annual budget. Annual budgets are lega lly adopted on a basis consistent with GAAP for the General Fund. Any revision to the budget must be approved by the District Board. The budgets are compared to actual expenditures. In i nstances where budget appropriations and estimated revenues have been revised during the yea r, budget data presented in the financial statements represent final authorization amounts.

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 foll owing October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved bythe District Board, unless otherwise delegated by the District Board.
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. 

-  14 - 

Highland Meadows West  Community Development District
Notes to Financial Statements

NOTE 3: 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 maintains commercial insurance coverage to mitigate the risk of loss. Coverage may not extend to all situations. Management believes such coverage is sufficient to preclude any significant uninsured losses to the District.

NOTE 4: MANAGEMENT COMPANY

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

NOTE 5: RELATED PARTY TRANSACTIONS
A sign ificant portion of the District's activity is dependent upon the continued involvement of the developer, HMD West, LLC, the loss of which could have a material adverse effect on the District's operations.
The developer has agreed to fund the operations of the District. For the year ended September 30, 2018, the developer contributed $20, 167 to the General Fund, all of which is outstanding at year end and is recorded as Due from developer on the accompanying Statement of Net Position and Balance Sheet - Governmental Funds.

During the year ended September 30, 2018, the District incurred approximately $145,000 in engineering expenses in anticipation of the bond issuance (see Note 6). These expenses were paid by the Developer on behalf of the District and are included in Accounts payable on the accompanying Statement of Net Position and Balance Sheet - Governmental Funds.

NOTE 6: COMMITMENT

The District has $87,075 remaining on the engineering contract with Dennis Wood Engineering, LLC for the 2019 p roject. The original contract was $199,900.

-  15 -

Highland Meadows West Community Development District
Notes to Financial Statements

NOTE 7: SUBSEQUENT EVENTS

Subsequent to year end, the District entered into an interlocal agreement with Davenport Road South Community Development District for its share of the amenity costs. The allocation is based on the number of assessable units developed and to be developed within each District. The District's initial share of the amenity budget expenses is approximately 52%. Subsequent to year end, the District was assessed $614,684 for its share of the fisca l year 2019 amenity costs.
In April 2019, the District issued $6,385,000 of Series 2019 Special Assessment Bonds, consisting of
$575,000 Term Bonds, $695,000 Term Bonds, $1,960,000 Term Bonds and $3,155,000 Term Bonds with interest rates of 4.000%, 4. 125%, 4.875%, and 5.000%, respectively. The Series 2019 bonds were issued to fund the planning, financing, acquisition, construction, equipping and installation ofthe Series 2019 Project. Interest is paid semiannually on each May 1 and November 1. Principal payments on the Series 2019 $575,000 Term Bonds are made serially commencing on November 1, 2020 through November 1, 2024. Principal payments on the Series 2019 $695,000 Term Bonds are made serially commencing on November 1, 2025 through November 1, 2029. Principal payments on the Series 2019 $1,960,000 Term Bonds are made serially commencing on November 1, 2030 through November 1, 2039. Principal payments on the Series 2019 $3, 155,000 Term Bonds are made serially commencing on November 1, 2040 through November 1, 2049.

- 16 -

Required Supplemental I nformation (Other than M D&A)

Highland Meadows West Community Development District Budget to Actual Comparison Schedule - General Fund
Year ended September 30,	2018
Variance Original and     Actual	with Final Final Budget   Amounts		Budget
Revenues
Developer contributions	$	37,593	$	20, 167	$	(17,426)
Total revenues	37,593	20, 167	(17,426)

Expenditures		
General government	31,068	18,484	12,584	
Total expenditures	31,068	1sAs4	12,584	
Excess of revenues over expenditures	$	6,525	$	1,683	$	(4,842)	

- 17 -

CRI 

�1:c: :
INGRAM

Carr, Riggs & Ingram, LLC Certified Public Accountants 500 Grand Boulevard

CPAs and Advisors

Suite 210
Miramar Beach, Florida 32550
(850) 837-3141
(850) 654-4619 (fax)
CRlcpa.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
Highland Meadows West Community Development District Polk County, Florida

We have audited, in accordance with the auditing standards genera lly 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 fina ncial statements of the governmental activities and each m ajor fund of Highland Meadows West Community Development District (hereinafter referred to as the "District"), as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic fina ncial statements, and have issued our report thereon dated June 2 6, 2019

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 i n the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose ofexpressing an opinion on the effectivenessthe District's internal control. Accordingly, we do not express an opinion on the effectiveness ofthe 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 forthe limited purpose described in the first paragraph ofthis section and was not designed to identify all deficiencies in inte rnal 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.

- 18 -

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's fina ncial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws regulations, contracts, and grant 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 ofour audit, a nd 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 District'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 District's internal control and compliance. Accordingly, this communication is notsuitable for any other purpose.
� R� .i �J i..1..c..
CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 26, 2019

- 19 -

CRI 

�l:G: :
INGRAM 

Carr, Riggs & Ingram, LLC Certified Public Accountants
500 Grand Boulevard

C PAs and Advisors

To the Board of Supervisors

MANAGEMENT LETTER

Suite 210
Miramar Beach, Florida 32550

(850) 837-3141
(850) 654-4619 (fax)
CRlepa.com

Highland Meadows West Community Development District Polk County, Florida
Report on the Financial Statements

We have audited the fina ncial statements of the Highland Meadows West Community Development District ("District") as of and for the fiscal year ended September 30, 2018, and have issued our report thereon dated June 26, 2019.
Auditors' 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 Auditors' Report on I nternal Control over Financial Reporting and Compliance and Other Matters Based on an Audit ofthe Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant's Report on an examination conducted in accordance with A/CPA 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 26, 2019, should be considered in conjunction with this management letter.

Prior Audit Findings
Section 10.554(1}(i)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. This is the District's first annual audit report.
Official Title and Legal Authority

Section 10.554( 1)(i}4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the fi nancial statements. The information required is disclosed in the notes to the financial statements.

- 20 -

Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results ofour determination as to whether or not the District has met one or more of the conditions described in Section 218.503( 1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management's responsibility to monitorthe District's 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.

Section 10.554(1)(i)2., Rules ofthe Auditor General, requires that we communicate a ny recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or a re 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. In connection with our audit, we did not note any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 26, 2019

- 21 -

CRI I�N,:GcR:AM:

Carr, RiHS & Ingram, LLC
Certified Public Accountants
500 Grand Boulevard

CPAs and Advisors

INDEPENDENT ACCOUNTANTS' REPORT
To the Board of Supervisors
Highland Meadows West Community Development District Polk County, Florida

Suite 210
Miramar Beach, Florida 32550
(850) 837-3141
(850) 654-4619 (fax)
CRlcpa.com

We have examined Highland Meadows West Community Development District 's compliance with the requirements of Section 218.415, Florida Statutes, local Government Investment Policies, during the year ended September 30, 2018. Management ofthe District is responsible for the District's compliance with the specified requirements. Our responsibility is to express an opinion on the 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 performed the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced above. 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 ofthe 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 year ended September 30, 2018.

This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 26, 2019

- 22 -

SECTION VI11

Upon recording, this instrument should be returned to:	(This space reserved for Clerk)

Highland Meadows West Community Development District
c/o Governmental Management Services 135 W. Central Boulevard, Suite 320
Orlando, Florida 32801

DISCLOSURE OF PUBLIC FINANCING AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN BY
THE HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

Board of Supervisors1
Highland Meadows West Community Development District

Warren K. ("Rennie") Heath II Chairperson
Lauren Schwenk Assistant Secretary

Keaton Alexander Assistant Secretary
Andrew Rhinehart Assistant Secretary
Patrick Marone Assistant Secretary

Governmental Management Services District Manager
135 W. Central Boulevard, Suite 320
Orlando, Florida 3280 1
(407) 841 -5524

District records are on file at the offices of Governmental Management Services, located at 135
W. Central Boulevard, Suite 320, Orlando, Florida 32801, and at the District' s local records office at the offices of Cassidy Homes, 346 E. Central Avenue, Winter Haven, Florida 33880, and are available for public inspection upon request during normal business hours.

1 This list reflects the composition of the Board of Supervisors as of July 10, 2019. For a current list of Board Members, please contact the District Manager' s office.

TABLE OF CONTENTS
Introduction ................................................•.....•.............................••........•.	3
What is the District and how is it governed?	4
What infrastructure improvements does the District provide
and how are the improvements paid for?	5
Assessments, Fees and Charges ........•...................••••..•....................•...•.•.............•...•••.....•.	7
Method of Collection....•.....•...........................••.....•.............................................•......•.....•.	8

2

HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT
INTRODUCTION
The Highland Meadows West Community Development District ("District") is a local unit of special-purpose government created pursuant to and existing under the provisions of Chapter 190, Florida Statutes. Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. Unlike city and county governments, the District has only certain limited powers and responsibilities. These powers and responsibilities include, for example, construction and/or acquisition, as well maintenance, of roadways, utilities, earthwork, stormwater management, landscape, irrigation, entry features, street lighting, underground electric, conservation and mitigation, an amenity facility, and other related public infrastructure.

3

DISCLOSURE OF PUBLIC FINANCING AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN BY
THE IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT
Under Florida law,  community  development  districts  are  required to  take  affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. The law specifically provides that this information shall be made available to all persons currently residing within the District and to all prospective District residents. The following information describing the Highland Meadows West Community Development District and the assessments, fees and charges that may be levied within the District to pay for certain community infrastructure is provided to fulfill this statutory requirement.
What is the District and how is it governed?
The District is an independent special taxing district, created pursuant to and existing under the provisions of Chapter 190, Florida Statutes (the "Act"). and established by Ordinance No. 18-045, enacted by the Board of County Commissioners in and for Polk County, Florida ("County"), which was effective on July 10, 2018. The District encompasses approximately
acres of land, more or less, located entirely within the boundaries of Haines City, Florida ("City"). As a local unit of special-purpose government, the District provides an alternative means for planning, financing, constructing, operating and maintaining various public improvements and community facilities within its jurisdiction.
The District is governed by a five-member Board of Supervisors, the members of which must be residents of the State and citizens of the United States. Within ninety (90) days of appointment of the initial board, members were elected on an at-large basis by the owners of property within the District, each landowner being entitled to one vote for each acre of land with fractions thereof rounded upward to the nearest whole number. Elections are then held every two years in November. Commencing when both six years after the initial appointment of Supervisors have passed and the District has attained a minimum oftwo hundred and fifty (250) qualified electors, Supervisors whose terms are expiring will begin to be elected by qualified electors ofthe District. A "qualified elector" in this instance is any person at least eighteen ( 1 8) years of age who is a citizen ofthe United States, a legal resident of Florida and of the District, and who is also registered with the Supervisor of Elections to vote in Polk County. Notwithstanding the foregoing, if at any time the Board proposes to exercise its ad valorem taxing power, it shall, prior to the exercise of such power, call an election at which all members ofthe Board shall be elected by qualified electors of the District.
Board meetings are noticed in a local newspaper and conducted in a public forum in which public participation is permitted. Consistent with Florida' s public records laws, the records of the District are available for public inspection during normal business hours. Elected members of the Board are similarly bound by the State's open meetings law and are generally subject to the same disclosure requirements as other elected officials under the State's ethics laws.

4

What infrastructure improvements does the District provide and bow are the improvements paid for?
The District is comprised of approximately 87.91 acres of land located entirely within Haines City, Florida. The legal description of the lands encompassed within the District is attached hereto as Exhibit "A." The public infrastructure necessary to support the District's development program includes, but is not limited to, roadways, stormwater management system facilities, off-site improvements; water and wastewater facilities, landscaping, hardscaping and irrigation, and street lighting. These infrastructure improvements are more fully detailed below. To plan the infrastructure improvements necessary for the District, the District adopted an Engineer 's Report for  Capital Improvements,  dated July 2018, as  supplemented by  the
Supplemental Engineer 's Report for Capital Improvements, dated April 5, 2019 (together, the
"Engineer's Report"), which details all of the improvements contemplated for the completion of the infrastructure of the District (the "Capital Improvement Plan"). Copies of the Engineer's Report are available for review in the District's public records.
These public infrastructure improvements have been and will be funded by the District's sale of bonds. On October 15, 2018, the Circuit Court for the Tenth Judicial Circuit, in and for Hardee, Highlands, and Polk Counties, entered a Final Judgment validating the District's ability to issue an aggregate principal amount not to exceed $12,000,000 in Special Assessment Bonds for infrastructure needs ofthe District.
On April 25, 2019, the District issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the improvements to Phase 1 of the District (the "Series 2019 Project") of the District. On that date, the District issued its Highland Meadows West Community Development District, Special Assessment Bonds, Series 2019, in the amount of $6,385,000 (the "Series 2019 Bonds"). Proceeds of the Series 2019 Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping of the Series 2019 Project.
Stormwater Management Facilities
Stormwater management facilities consisting ofstorm conveyance systems and retention ponds are contained within the District' s boundaries. Stormwater runs off via roadway curb and gutter to storm inlets. Storm culverts convey the runoff into the proposed retention ponds for water quality treatment and attenuation. The proposed stormwater systems will utilize dry retention and/or wet retention for biological pollutant assimilation to achieve water quality treatment. The design criteria for the District's stormwater management systems is regulated by the City and the SWFWMD. There are no known surface waters.
Federal Emergency Management Agency Flood Insurance Rate Map (FEMA FIRM) Panel No. 12105C-0358G (dated 1 2/22/2016) demonstrates that the majority ofthe property is located within Flood Zone X. Based on this information and the site topography, it does not appear that floodplain compensation is required.
During the construction of stormwater management facilities, utilities and roadway improvements, the contractor will be required to adhere to a Stormwater Pollution Prevention

5

Plan (SWPPP), as required by Florida Department of Environmental Protection (FDEP) as delegated by the Environmental Protection Agency (EPA).
Public Roadways
The proposed public roadway sections are to be fifty (50) feet of right-of-way with twenty-four (24) feet of asphalt and Miami curb or Type F curb and gutter on both sides. The proposed roadway section will consist of stabilized subgrade, lime rock, crushed concrete or cement treated base and asphalt wearing surface. The proposed curb is to be two (2) feet wide and placed along the edge of the proposed roadway section for purposes of protecting the integrity of the pavement and also to provide stormwater runoff conveyance to the proposed stormwater inlets. Underdrain is provided as necessary to control groundwater and protect the roadway base material.
The proposed roadways will also require signing and pavement markings within the public rights-of-way, as well as street signs depicting street name identifications, and addressing, which will be utilized by the residents and public. As stated above, the District's funding of roadway construction will occur for all public roadways.

Water and Wastewater Facilities
A potable water system will be a "looped system", inclusive of water main, gate valves, fire hydrants and appurtenances ("Water System"). The Water System will provide the potable (domestic) and fire protection services which will serve the entire District, and will be installed within the proposed public rights-of-way within the District. The water service provider will be the City's Public Utilities. The Water System will provide the potable (domestic) and fire protection services, which will serve the entire District.
A domestic wastewater collection system inclusive of gravity sanitary sewer mains and sewer laterals will be installed. The gravity sanitary sewer mains will be 8" diameter PVC. The gravity sanitary sewer lines will be placed inside of the proposed public rights-of-way, under the proposed paved roadways. Branching off from these sewer lines will be laterals to serve the individual lots. A lift station is anticipated for this Capital Improvement Plan. Flow from the lift station shall be connected to a proposed force main along Orchid Drive.
Reclaimed water is not available for this site. An irrigation well to be funded by the District will be installed onsite to provide irrigation within the public right of way or irrigation water service shall be provided as part ofthe domestic water system design. Any water, sewer, or reclaim water pipes or facilities placed on private property will not be publicly funded.

Off-Site Improvements
The District will provide funding for the anticipated tum lanes at the District' s entrance. The site construction activities associated with the Capital Improvement Plan are anticipated for completion by phases based on the following estimated schedule: Phase 1 in 2020, and Phase 2 in 2021 ("Phases"). Upon completion of the master infrastructure improvements,

6

inspection/certifications will be obtained from the SWFWMD; the Polk County Health Department (water distribution system), Florida Department of Environmental Protection (FDEP) (wastewater collection) and the City and County .
Amenities and Parks
Pursuant to an Interlocal Agreement Between Davenport Road South and the District (together, the "Districts"), Regarding Mutual Cooperation for the Financing, Operation and Maintenance ofCertain Amenities to be Acquired, and/or Constructed, dated April 10, 2019, and recorded in the Official Records of Polk County (Book 1 0832, Pages 1897-1910), the District will share funding for an amenity center with Davenport Road Community Development District, which will include the following: parking area, pavilion with restroom facilities, pool, tot lot, dog park/all-purpose play field, and walking trails between the Districts to provide connectivity to the amenity center, and passive parks throughout the Phases which will include benches and walking trails.
Electric apd Lighting
The electric distribution system through the District is currently planned to  be underground. The District presently intends to fund and construct the electric conduit, transformer/cabinet pads, and electric manholes required by DUKE. Electric facilities will be owned and maintained by DUKE after dedication, with DUKE providing underground electrical service to the District. The District presently intends to fund the cost to purchase and install the street lighting along the internal roadways within the District. These lights will be owned, operated and maintained by DUKE after dedication, with the District funding maintenance services.
Entry Feature
Landscaping, irrigation, entry features and walls at the entrances and along the outside boundary of the District will be provided by the District. The irrigation system will use an irrigation well. The well and irrigation watermains to the Phases of the District will be constructed or acquired by the District with District funds and operated and maintained by the District. Landscaping for the roadways will consist of sod, annual flowers, shrubs, ground cover and trees for the internal roadways within the District. Perimeter fencing will be provided at the site entrances and perimeters. These items will be funded, owned and maintained by the District.
Assessments, Fees and Charges
A portion ofthe master infrastructure improvements of the Series 2019 Project, identified in the District's Capital Improvement Plan, will be financed by the District from the proceeds of the sale of its Series 2019 Bonds. The amortization schedules for the Series 2019 Bonds are available in the District's public records. The annual debt service obligations ofthe District must be defrayed by annual assessments on benefited property. Copies of the District' s Master Assessment Methodology, dated July 24, 2018, as supplemented by that Supplemental Assessment Methodology, dated April 10, 2019 (collectively, the "Assessment Methodology"), are available for review in the District's public records.

7

The Series 2019 Bonds and associated interest are payable solely from and secured by non-ad valorem special assessments levied against those lands within the  District that benefit from the design, construction, and/or acquisition and operation of the District's Series 2019 Project (the "Series 2019 Debt Assessments"). The Series 2019 Debt Assessments are typically billed in the same manner as are county ad valorem taxes but may be billed directly by the District. The Series 2019 Debt Assessments are levied in accordance with the District's Assessment Methodology and represent an allocation of the costs of the Series 2019 Project to those lands within the District benefiting from the Series 2019 Project.
The Series 2019 Debt Assessments described above exclude any operations and maintenance assessments ("O&M Assessments"), which may be determined and calculated annually by the District's Board of Supervisors and are levied against all benefitted lands in the District. A detailed description of all costs and allocations which result in the formulation of assessments, fees, and charges is available for public inspection upon request.
The Capital Improvement Plan and financing plan of the District as presented herein reflect the District' s current intentions, and the District expressly reserves the right in its sole discretion to change those plans at any time. Additionally, the District may undertake the construction, reconstruction, acquisition, or installation of future improvements and facilities, which may be financed by bonds, notes, or other methods authorized by Chapter 190, Florida Statutes.

Method of Collection
The District's Series 2019 Debt Assessments and/or O&M Assessments may appear on that portion ofthe annual Polk County Tax Notice entitled "non-ad valorem assessments," and will be collected by the Polk County Tax Collector in the same manner as  county  ad  valorem taxes. Each property owner must pay both ad valorem and non-ad valorem  assessments at the same time. Property owners will, however, be entitled to the same discounts as provided for ad valorem taxes. As with any tax notice, if all taxes and assessments due are not paid within the prescribed time limit, the tax collector is required to sell tax certificates which, if not timely redeemed, may result in the loss of title to the property. The District may also elect to collect the assessment directly.
This description of the Highland Meadows West Community Development District's operation, services and financing structure is intended to provide assistance to landowners and purchasers concerning the important role that the District plays in providing maintenance and infrastructure improvements essential to the use and development of this community. If you have any questions or would simply like additional information about the District, please write to or call the: District Manager, Highland Meadows West Community Development District, 135 W. Central Boulevard, Suite 320, Orlando, Florida 32801 or call (407) 841 -5524.
The information provided herein is a good faith effort to accurately and fully disclose information regarding the public financing and maintenance of improvements to real property undertaken by the District and should only be relied upon as such. The information contained herein is, and can only be, a status summary of the District's public financing and maintenance activities and is subject to supplementation and clarification from the actual documents and other

8

sources from which this information is derived. In addition, the information contained herein may be subject to change over time, in the due course of the District's activities and in accordance with Florida law. Prospective and current residents and other members of the public should seek confirmation and/or additional information from, the District Manager's office with regard to any questions or points of interest raised by the information presented herein.

[SIGNA TURES SETFORTH ON THE FOLLOWING PAGE]

9

IN WITNESS WHEREOF, this Disclosure of Public Financing and Maintenance of Improvements to Real Property Undertaken has been executed as of the ___ day of
___ 	___, 201 9, and recorded in the Official Records of Polk County, Florida.
HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

By: Warren K. ("Rennie") Heath II, Chairperson

Witness Print Name

Witness Print Name

STATE OF FLORIDA COUNTY OF POLK
The	foregoing	instrument	was	acknowledged	before	me	this	 	

day	of

__	____,  2019,  by  Warren  K.  ("Rennie")  Heath  II ,  Chairperson  of the
Highland Meadows West Community Development District, who is personally known to me or who has produced 	_ 	as identification, and did [ ] or did not [ ] take the oath.

Notary Public, State of Florida
Print Name:--------------
Commission No. :------------
My Commission Expires: ---------

10

EXHIBIT A LEGAL DESCRIPTION

PARCEL 1 12n708-727500:94Q0401

EXRIBITA
LEGAL DESCRIPTION

TRACT 4 IN THE SW � OF SECTION 8 TOWNSHIP 27 SOUTH, RANGE 27 EAST, FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PlAT THEREOF AS RECORDED IN PIAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA; AND HE SOUTH � OF CLOSED ROAD LYING ALONG THE NORTH BOUNDARY THEREOF AS RECORDED IN O.R. BOOK 4200, PAGE 569, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
PARCEL2 (272708-72750IMl40Q52)
TRACTS 7 AND 8 AND THE SOUTH � OF TRACTS S AND 6 IN THE SOUTHWEST ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, All BEING A PART OF FLORIDA
DEVELOPMENT CO, TRACT, ACCORDING TO THE MAP OR PLAT THEREOF, AS RECORDED IN PIAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA, AND THE SOUTH ½ OF CLOSED ROAD LYING ALONG THE NORTH BOUNDARY OF LOTS 7 AND 8 AS DESCRIBED IN O.R. BOOK 4200, PAGE 569; LESS ROAD RIGHT•OF-WAY FOR ORCHID ORM AND LESS ADDITIONAl RIGHT-OF-WAY SET FORTH IN MAP BOOK 17, PAGES 78•86, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
PARCEL3(27270B-727500:04009Qt
TRACTS 9, 10, AND 11, IN THE SW ¼ OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA, BEING LOCATED IN THE SE l4 OF THE NE ¼ OF THE SW " AND THE EAST M OF THE SW ¼ OF THE NE ¼ OF THE SW ¼ OF SECTION 8.
PARCEU(WZ9B-OQCI000:042QSQ)
THE SOUTHEAST ¼ OF THE SOUTHWEST ¼, LESS THE EAST ¾ OF THE SOUTH ½ AND LESS MAINTAINED
RIGHT-OF-WAY, IN SECTION S, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA.
PARCELs12121os-121spo.o201101
TRACT 17 IN THE SOUTHEAST " OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, MAP OF FLORIDA
DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
PARCEb6 (272708-727S00;92018Q)
TRACT 18 IN THE SE � OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, ACCORDING TO PLAT OF FLORIDA DEVELOPMENT COMPANY, AS PER MAP OR PLAT THEREOF RECORDED IN OFFICE OF O.ERK OF ORCUIT COURT OF POLK COUNTY, FLORIDA IN PLAT BOOK 3, PAGES 60 ET. SEQ.
PARCEL7 1272708-727500-0203101

pu·auc

TRACTS 31 AND 32 IN THE SE " OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, OF THE MAP OF FLORIDA DEVELOPMENT CO. TRACT, ACCORDING TO THE MAP OR PLAT THEREOF RECORDED IN PLAT BOOK 3, PAGE 60, RECORDS OF POLK COUNTY, FLORIDA.
SUBJECTTO MAINTAINED PUBLIC ROAD RIGHT-OF-WAY, EASEMENTS OF RECORD, AND REAL PROPERTY TAXES FOR THE CURRENT YEAR.

11 

PARCEL 8 f272708-727500:(l20190]
TRACTS 19 AND 30, IN THE SE " OF SECTION 8, TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, OF THE MAP OF FLORIDA DEVELOPMENTCOMPANY'S SUBDIVISION, ACCORDING TO lHE PLAT THERE OF AS RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
CONTAINING 87,91 ACRES MORE OR LESS.

12 

SECTION IX

RESOLUTION 2019-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT DIRECTING THE CHAIRMAN AND DISTRICT STAFF TO FILE A PETITION WITH POLK COUNTY, FLORIDA, REQUESTING THEADOPTION OF AN ORDINANCE AMENDING THE DISTRICT'S BOUNDARIES, AND AUTHORIZING SUCH OTHER ACTIONS AS ARE NECESSARY IN FURTHERANCE OF THE BOUNDARY AMENDMENT PROCESS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Highland Meadows West Community Development District (the "District") is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes ("Act"), as established by Ordinance No.  18-045 ("Ordinance"), adopted by the Board of County Commissioners of Polk County, Florida ("County") on July 1 0, 2018, and being situated mostly in Polk County, Florida; and
WHEREAS, pursuant to the Act, the District is authorized to construct, acquire, and maintain infrastructure improvements and services; and
WHEREAS, the District presently consists of approximately 87. 91 acres of land, more or less, as more fully described in the Ordinance; and
WHEREAS, the primary developer of the lands within the District ("Developer"), has approached the District and requested the District petition to amend its boundaries to add approximately 10 acres ofland, more or less, as more particularly described in the attached Exhibit A ("Property"); and
WHEREAS, the proposed boundary amendment is in the best interests ofthe District and the area of land within the proposed amended boundaries of the District will continue to be of sufficient size, sufficiently compact, and sufficiently contiguous to be developable as one functionally related community; and
WHEREAS, for the area oflandthat will lie in the amended boundaries ofthe District, the District is the best alternative available for delivering community development services and facilities; and
WHEREAS, addition of the Property in Exhibit A to the District is not inconsistent with either the State or local comprehensive plans; and
WHEREAS, the area of land that will lie in the amended boundaries of the District continues to be amenable to separate special district government; and
WHEREAS, in order to seek a boundary amendment pursuant to Chapter 190, Florida Statutes, the District desires to authorize District staff, including but not limited to legal,

•

engineering, and managerial staff, to provide such services as are necessary throughout the pendency of the boundary amendment process; and
WHEREAS, the retention of any necessary consultants and the work to be performed by District staff may require the expenditure ofcertain fees, costs, and other expenses by the District as authorized by the District's Board of Supervisors ("Board"); and
WHEREAS, the District desires to petition to amend its boundaries in accordance with the procedures and processes described in Chapter 190, Florida Statutes, which processes include the preparation of a petition to the County, and such other actions as are necessary in furtherance ofthe boundary amendment process.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The recitals stated above are true and correct and by this reference are incorporated into and form a material part of this Resolution.
SECTION 2. The Board hereby directs the Chairman and District staff to proceed in an expeditious manner with the preparation and filing of a petition and related materials with the County, to seek the amendment of the District's boundaries to add the lands depicted in Exhibit A, pursuant to Chapter 190, Florida Statutes, and authorizes the prosecution of the procedural requirements detailed in Chapter 1 90, Florida Statutes, for the amendment of the District' s boundaries.
SECTION 3. The Board hereby authorizes the District Chairman, District Manager and District Counsel to act as agents of the District with regard to any and all matters pertaining to the petition to the County to amend the boundaries of the District.
SECTION 4. This Resolution shall become effective upon its passage. PASSED AND ADOPTED this 10th day of July, 20 19. 

ATTEST:

Secretary/Assistant Secretary

HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

Chairman/Vice-Chairman

EXHIBIT A
Parcel ID No.: 27-27-08-727500-040120

SECTION X

---------------

BOUNDARY AMENDMENT FUNDING AGREEMENT BETWEEN
THE HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT AND
THIS AGREEMENT ("Agreement") is made and entered into this 1 0th day of July, 2019, by and between:
HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT, a local
unit of special-purpose government established pursuant to Chapter 1 90, Florida Statutes, with a mailing address of 135 West Central Boulevard, Suite 320, Orlando, Florida 32801 (the "District"), and
__ 	, a Florida	and
affiliate of the primary developer within the District, with a mailing address of _
_____ 	___ 		 	("Developer").
RECITALS
WHEREAS, the District ("District") is a local unit of special-purpose government created and existing pursuant to Chapter 1 90, Florida Statutes ("Act"), as established by Ordinance No. 1 8-045 ("Ordinance"), adopted by the Board of County Commissioners of Polk County, Florida ("County") on July 1 0, 201 8, and being situated mostly in Polk County, Florida; and
WHEREAS, pursuant to the Act, the District is authorized to construct, acquire, and maintain infrastructure improvements and services; and
WHEREAS, the District presently consists of approximately 87.91 acres of land, more or less, as more fully described in the Ordinance; and
WHEREAS, Developer has approached the District and requested the District petition to amend its boundaries to include additional lands to the District; and
WHEREAS, the amendment proposed by Developer is within the amendment size restrictions contained within section 1 90.046(1 ), Florida Statutes, and will result in the District being comprised of approximately 97 .9 1 acres; and
WHEREAS, the District agrees to petition to amend its boundary in accordance with the procedures and processes described in Chapter 1 90, Florida Statutes, which processes  include the preparation ofa petition to the County and such other actions as are necessary in furtherance ofthe boundary amendment process; and
WHEREAS, in order to seek a boundary amendment pursuant to Chapter 1 90, Florida Statutes, the District desires to authorize District staff, including but not limited to legal, engineering, and managerial staff, to provide such services as are necessary throughout the boundary amendment process; and

Page 1  of 6

WHEREAS, any such work shall only be performed in accord with the authorizations of the District's Board of Supervisors ("Board"); and
WHEREAS, the retention of any necessary consultants and the work to be performed by District staff may require the expenditure of certain fees, costs, and other expenses by the District as authorized by the Board; and
WHEREAS, Developer desires to provide sufficient funds to the District to reimburse the District for any such expenditures including but not limited to legal, engineering, and other consultant fees, filing fees, administrative, and other expenses, if any.
Now, THEREFORE, based upon good and valuable consideration and mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:
SECTION 1. PROVISION OF FUNDS. Developer agrees to make available to the District such monies as are necessary to enable the District to proceed with the boundary amendment and to provide such monies as are necessary to enable District staff, including legal, engineering, and managerial staff, to assist in the boundary amendment process and proceedings.  Developer will make such funds available monthly, within thirty (30) days of a written request by the District. The funds shall be placed in the District's depository as determined by the District.
SECTION 2. DISTRICT USE OF FUNDS. The District agrees to use such funds solely for the fees, costs, and other expenditures accruing or accrued for seeking an amendment to the boundaries of the District in accord with Chapter 1 90, Florida Statutes. The District agrees to use good faith best efforts to proceed in an expeditious manner with the preparation and filing of the petition and related materials to seek the amendment of the District's boundary pursuant to Chapter 190, Florida Statutes, and with the prosecution of the procedural requirements detailed in Chapter 190, Florida Statutes, for the amendment ofthe District's boundary. The District also agrees to make monthly requests for necessary funds from Developer for reimbursement for services of the boundary amendment team, as described in Section 1 of this Agreement. The District shall not reimburse Developer for funds made available to the District under this Agreement.
SECTION 3. DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief and/or specific performance.
SECTION 4. ENFORCEMENT OF AGREEMENT. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

Page 2 of 6

SECTION 5. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the parties relating to the subj ect matter of this Agreement.
SECTION 6. AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing executed by both parties hereto.
SECTION 7. AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties to this Agreement, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
SECTION 8. NOTICES. All notices, requests, consents and other communications under this Agreement ("Notices") shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the parties, as follows:

Ifto the District:

With a copy to :

If to Developer:

With a copy to :

Highland Meadows West Community Development District
135 West Central Boulevard, Suite 320
Orlando, Florida 32801 Attn: Jillian Bums
Hopping Green & Sams, P.A.
1 1 9 South Monroe Street, Suite 300
Tallahassee, Florida 32301 Attn: Roy Van Wyk

Attn: ----------

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

Page 3 of 6

and addresses ofany change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addresses set forth in this Agreement.
SECTION 9. THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the formal parties to this Agreement and no right or cause of action shall accrue upon or by reason hereof, to  or  for the  benefit  of any third party  not a formal  party  to  this  Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties to this Agreement any right, remedy or claim under or by reason  of this  Agreement  or any provisions  or  conditions  hereof;  and all  of the provisions, representations, covenants and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the parties to this Agreement and their respective representatives, successors, and assigns.
SECTION 10. ASSIGNMENT. Neither party may assign this Agreement or any monies to become due hereunder without the prior written approval ofthe other party.
SECTION 11. CONTROLLING LAW. This Agreement and the provisions contained herein shall be construed, interpreted, and controlled according to the laws of the State of Florida.
SECTION 12. EFFECTIVE DATE. The Agreement shall be effective after execution by both parties to this Agreement and shall remain in effect unless terminated by either of the parties.

SECTION 13. PUBLIC RECORDS. Developer understands and agrees that all documents of any kind provided to the District or to District staff in connection with the work contemplated under this Agreement may be public records and will be treated as such in accord with Florida law.

SECTION 14. ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen, and selected the language, and doubtful language will not be interpreted or construed against any party.
SECTION 15. SOVEREIGN IMMUNITY. Developer agrees that nothing in this Agreement shall constitute or be construed as a waiver of the District's limitations on liability contained in Section 768.28, Florida Statutes, or other statutes or law.
SECTION 16. HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions of this Agreement.
SECTION 17. COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such

Page 4 of 6

counterparts together shall constitute but one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy ofthis document to physically form one document.
[Signatures on next page]

Page 5 of 6

above.

IN WITNESS THEREOF, the parties execute this agreement the day and year first written

ATTEST:

Assistant Secretary

WITNESS: 

Print Name: 	_ 	

HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT

Name:-------------
Title:-------------

a Florida ----------

Name:-------------
Title :-------------

Page 6 of 6

SECTION XI

S ECTl"ON·C

SECTION 1

Highland Meadows West
Com mun ity Development District
Summary of Checks June 5, 2019 to July 1, 2019

	Bank	Date	Check No.'s	Amount		
General Fund		6/26/19	49-56	$	16,686.17	
				$	16,686.17	

$	16,686. 17 I

AP*3 00R	YEAR-TO-DATEGAENCECROAULNTFSUPNADYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	7/02/19 

PAGE	1

* * CHECK DATES 06/05/2019 - 07/01/ 2019 *** 

BANK A HIGHLAND MEADOW WEST

CHECK	VEND#	. • • • • INVOICE • • • . .  • • • EXPENSED TO . . .		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

STATUS

AMOUNT

• • • • CHECK • • • • • AMOUNT	#

6/26/19 00008 

4/23/19  ARSU0P4V2 3F1 E9E 240/1 92034/1 931 0-51300-1 1000 

6/26/19 	00001 	4/01/19 	11 	201904 31 0-51300-34000 	*	2,9 16.67	
		4/01/19 	MANAGEMENT FEES APR19 
11	201904 310-51 300-35200 	*	75 . 00	

6/19/19 AR061919 201906 310-51300- 11000 

*	200 . 00
*	200 .00 

4/01/19 

SUPV FEE  6/19/19	ANDREW RHINEHART

INFO TECH APR19 
11	20 1904 310-51300-51000 

- - - - - - - - -

*	18 .3 1

- - -4-00-. 0-0   000049 

4/01/19 

OFFICE SUPPLIES	*

4/01/19 

11	201904 310 -513 00-4 2000 
POSTAGE
11	201904 310-513 00-42500 
COPIES

47 .61 
*	17 .1 0
*

6/26/19 00007 

4/01/19 11	201904 310-51300-41000 
TELEPHONE
5/01/19  13	201905 310-51300-34000 
MANAGEMENT FEE MAY19 
5/01/19  13	201905 31 0-51300-35200 
INFO TECH MAY19 
5/01/19 13	201905 310-51300-3 1300 
DISSEMINATION MAY 19 

5/01/19 	OFFICE SUPPLIES	*	4 . 32 	
5/01/19 	1 P3OSTAGE   201905   310-5 1300-42500 	*	283 . 95	

5/01/19  13	201905  310-51300-51000 
13	201 905 310-51300-42000 
COPIES		GOVERNMENTAL MANAGEMENT SERVICES 4/25/19 106965	20 1903 310-513 00-3 1500 
AMENITY/AGRMNT/ENGINEER 5/31/19 107673	201904 310-51300-31500 
BUDGET/AGREEMENTS/MTG	HOPPING GREEN & SAMS PA

21.6 7
*	2,9 16 . 67
*	75.0 0
*	416 . 67
*	35.27

- - - - - - - -  -
*	3, 422 .33

-

*	4,2 78 .6 0
- - - - - - -	-

- -6 -, 8-28-. 2-4   000050 

- -7 -, 7-00-. 9-3   000051 

6/26/19 00013 

6/14/19 061419	201906 300-20700-10100 

*	204 .00 

6/26/19 00002 

REIMB-HOPPING INV# 108683	HMO WEST, LLC 4/23 /19   KASU0P4V2 3F1E9E 2 40 /1 29 30 /4 1 931 0-51 300-11000 
KEATON ALEXANDER
HIMW --HIGH WEST--	KCOSTA

- - - - - - - - -
*	200 .00

- - -2 -04-. 0-0   000052 
200 . 00 000053 

GENERAL FUND

A*P**3 0C0RHECK  DATES  06/05/2019   -   07/01/20 1Y9EA* R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	7/02/19 
BANK A HIGHLAND MEADOW WEST

PAGE	2

CHECK	VEND#	• • • . • INVOICE • • • • •  • . • EXPENSED TO . . .		VENDOR NAME	STATUS DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

AMOUNT

• . • • CHECK • . • • . AMOUNT	#

6/26/19 00010 

6/26/19 00003 

6/05/19 L060GOIW 201906 310 -51 300-48000 NOT OF MTG 6/12/19 
6/12/19 L060GOIW 201 906 310-513 00-48000 
NOT  OF  MTG 6/19/1 9	LAKELAND LEDGER PUBLISHING 4/23/19 LS042319 201904 31 0-51300-1 1000 
SUPV FEE 4/23/19 
6/19/19 LS 061919 201906 31 0-51300-11000 

*
*
*	- - - - - -
*

276 . 50
276 . 50
- - - - -
200 .0 0
200 .00

-5 5-3 -. 0-0   000054 

6/26/19 00009 

SUPV FEE  6/19/19	LAUREN OAKLEY SCHWENK 4/23/19 RH042319 201904 310-51300-11000 
SUPV FEE 4/23/19 
6/19/19 RH06 1919 201906 310-5 1300- 11000 

*	- - - - -
*

- - - - - -
200 .0 0
200 .00

-4 0-0-. 00-

000055 

SUPV FEE  6/19/19	RENNIE HEATH

TOTAL FOR BANK A TOTAL FOR REGISTER

16, 686 . 17 
16, 686 . 17

400 .0 0 000056 

HIMW --HIGH WEST--	KCOSTA

-       .
SECTION 2

•	•	•	•	•	•	•	•	•	•	•	•

•• • • • • • ••

HIGHLAND MEADOWS WEST
Community Development District

Unaudited Financial Reporting
May 31 � 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Ta ble of Contents

Ba la nee Sheet

General Fund I ncome Statement

Series 2019 Debt Service Fund

Series 2019 Ca pital Projects Fund I ncome Statement

Month to Month

Developer Contribution Schedule

Series 2019 Construction Schedule

HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT D ISTRICT BALANCE SHEET
May 31, 2019

�
CASH
OPERATING ACCOU NT INVESTMENTS

General	Debt Service Fund		Fund

$4,374

Capital Projects
Fund	Totals

$4,374

SERIES 2019
RESERVE 		
$411,969		
$411,969	
REVENUE 		$139		$139	
INTEREST		$157,621		$157,621	
CONSTR UCTION			$4,896,821	$4,896,821	
COST OF ISSUANCE			$127	$127	
DUE FROM DEVELOPER	$20,000			$20,000	
TOTAL ASSETS	$24,374	$569,729	$4,896,948	$5,491,051	
LIABILITIES:
ACCOU NTS PAYABLE	
$15,329			
$15,329	
ACCOU NTS PAYABLE			$144,763	$144,763	
DUE TO DEVELOPER	$204		$18,557	$18,761	
FUND EQUITY:
FUN D BALANCES: UNASSIGNED	

$8,841			

$8,841	
RESERVED FOR CAPITAL PROJECTS			$4,733,628	$4,733,628	
R ESERVED FOR DEBT SERVICE		$569,729		$569,729	
TOTAL LIABILITIES & FUND EQUITY	$24,374	$569,729	$4,896,948	$5,491,051	

HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND 
Statement of Revenues & Expenditures

$36

$3,333

For The Period Ending May 31, 2019

REVENUES:	ADOPTED BUDGET	PRORATED BUDGET THRU 05/31/19	ACTUAL THRU OS/31/19	
VARIANCE	
DEVELOPER CONTRIBUTIONS	$113,475	$60,000	$60,000	$0	
TOTAL REVENUES	$113,475	$60,000	$60,000	$0	
EXPENDITURES:					
ADMINISTRATIVE:					
SUPERVISORS FEES	$12,000	$8,000	$6,000	$2,000	
D&O INSURANCE		$2,200	$2,250	($50)	
GENERAL LIABI LITY I NSURANCE		$0	$2,750	($2,750)	
ENGINEERI NG	$20,000	$13,333	$0	$13,333	
DISTRICT COUNSEL	$20,000	$13,333	$12,180	$1,154	
DISS EM I NATION FEES	$0	$0	$417	($417)	
AUDIT	$4,000	$2,667	$0	$2,667	
DISTRICT MANAGEMENT	$35,000	$23,333	$23,333	($0)	
TRAVEL & PER DI EM 	$250	$167	$0	$167	
TELEPHONE	$250	$167		$131	
POSTAGE	$300	$200	$139	$61	
OFFICE SUPPLI ES	$0		$534	($534)	
CO PIES	$300	$200	$732	($532)	
LEGAL ADVERTISI NG	$10,000	$6,667	$3,397	$3,269	
MISCELLANEOUS	$5POO		$0	$3,333	
WEB SITE MAI NTENANCE	$4,000	$2,667	$900	$1,767	
DUES, LI CENSES, & FEES	$175	$175	$175		
TOTALADMINISTRATIVE:	$113,475	$76,442	$52,842	$23,599	
TOTAL EXPEN DITURES	$113,475	$76,442	$52,842	$23,599	
EXCESS REVENUES (EXPENDITURES)	$0		$7,158		
FUND BALANCE - BEGINNING	$0		$1,684		
FUND BALANCE - ENDING 	$0		$8,841		

2

HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND SERIES 2019
Statement of Revenues & Expenditures
ForThe Period Ending May 31, 2019

REVENUES:	ADOPTED BUDGET	PRORATED BUDGET THRU 05/31/19		ACTUAL THRU 05/31/19	
VARIANCE	
BOND PROCEEDS	$0		$0	$569,536	$569,536	
I NTEREST	$0		$0	$193	$193	
TOTAL REVENUES	$0		$0	$569,729	$569,729	
EXPENDJJURES:						
PRINCI PAL EXPENSE - 11/1	$0		$0	$0	$0	
I NTEREST EXPENSE - 11/1	$0		$0	$0	$0	
INTEREST EXPENSE - 5/2	$0		$0	$0	$0	
TOTAL EXPENDITURES	$0		$0	$0	$0	
EXCESS REVENUES (EXPENDITURES)	$0			$569,729		
FUND BALANCE · BEGINNING 	$0			$0		
FUND BALANCE • ENDING 	$0			$569,729		

3

HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND SERIES 2019
Statement of Revenues & Expenditures ForThe Period Ending May 31, 2019

REVENUES:		
BOND PROCEEDS	$0	$0	SS,815,464	SS,815,464	
I NTEREST	$0	$0	$1,867	$1,867	
TOTAL REVENUES	$0	$0	$5,817,331 	$5,817,331	
EXPENDITURES:					
CAPITAL OUTLAY
CAPITAL OUTLAY - COST OF ISSUANCE	$0
$0	so	$624,457
$305,075	($624,457) (S305,075)	
TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)	$0
so	so	S929,532

$4,887,799	(S929,532)	
FUND BALANCE - BEGINNING 	so		($154,171)		
FUND BALANCE - ENDING	$0		$4,733,628		

ADOPTED BUDGET

PRORATED BUDGET THRU OS/31/19

ACTUAL THRU 05/31/19

VARIANCE

$0

4

HIGHLAND MEADOWS WEST
Community Development District

Oct	Nov		Jan	Feb	March	Apri l	Ma�	June	July	Aug	seet	Total	
$20,000	$0	$20,000	$0	$0	$0	$0	$20,000	$0	$0	$0	$0	$60,000	

$20,000		$20,000	$0	$0	so		$20,000	$0	$0	$0	$0	sso.ooo	

REVENUES:
DEVELOPER CONTRI BUTIONS TOTAL REVENUES EXPENDITURES:

$800	$1,000	$800	$ 1,000	$1,000	$ 1,400	
$0	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0	

SUPERVISORS FEES
D&O INSURANCE	$2,250
GENERAL LIABILITY INSURANCE	$2,750
ENGINERRING	$0	$0	$0	$0	$0	$0

I

$0	$0	$0	$0	$6,000
$0	$0	$0	$0	$0	$2,250

$0	$0	$0	$0	$0	
	$0	$0	$0	$12,180	

$0	$0	$0	$0

DISTRICT COUNSEL	$475	$418	$434

$1,453

$4,279	$0

DISSEMINATION FEES	$0	$0	$0	$0	$0	$0	$0	$417	$0	$0	$0	$417
AU DIT	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

.DISTRICT MANAGEMENT	$2,917	$2,917	$2,917

$2,917

$0	$0	$0	$0	$23,333

TRAVEL & PER DIEM	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$9

$35

TELEPHONE	$0	$6	$8	$0	$0	$0	$22	$0	$0	$0	$0	$0	$36

POSTAG E	$0	$39	$29

$7	$4	$48	$4	$0	$0	$0

$139

OFFICE SUPPLI ES	$20	$409
CO PIES	$206	$4	$16

$18	$0	$18	$18
$42	$134

$0	$0	$0	$0	$534
$284	$0	$0	$0	$0

LEGAL ADVERTISING	$1,170	$409	$311	$0	$959	$272	$277	$0	$0	$0	$0	$0

$75

MISCELLAN EOUS	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
WEB SITE MAINTENANCE	$125	$125	$125	$125	$125	$125	$75	$0	$0	$0	$0	$900

$5,596

$5,596

DUES, LICENSES, & FEES	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175

TOTAL ADMINISTRATIVE	$10,088	$5, 127	$4,854
TOTAL EXPENDITURES	$10,088	$5, 127	$4,854

$7,891	$9,051

$6,503	$7,891	$9,051

$0	$0	$0	$0	$52,842 1

$0	$0	$0	$0	$52,842 1

EXCESS REVENUES/(EXPENDITURES)

($5, 127)	$15,146

($6,503!	($7,891)	($9,051)	$16,268	$0	$0	$0	$0	$7,158 1

5

Highland Meadows West Community Development District Developer Contributions/Due from Developer

Funding
Request	Prepared
Date	Payment
Received	
Check/Wire	Tota l
Funding	General
Fund	General
Fund	Capital Projects
Fund	Capital Projects
Fund	Over and (short)	
#		Date	Amount	Request	Portion (FY18)	Portion (FY19)	Portion (FY18)	Portion (FY19)	Balance Due	

2018-01	7/ 17/17	10/15/18  $  20, 167.45	$ 20, 167.45	$  20,475.00	$	$	$	$ FY19
1	10/19/ 18	11/30/18	$  20,000.00	$  20, 000.00	$	$  20,000.00	$	$	$
2	12/12/18	2/ 1/19       $  20,000.00   $ 20,000.00   $	$  20,000.00   $	$	$ Bl	12/12/18	2/1/19      $  18, 614. 15   $ 18,614. 15   $	$	$    9,407.65   $    9,206.50   $ B2		3/20/19	4/5/19        $       146.66   $      146.66   $	$	$	$         146.66   $
3	5/15/19	$	$  20,000.00   $	$  20,000.00   $	$	$ 20,000.00

IDue from  Developer	$   58,760.81	$   98,928.26	$   20,475.00	$   60,000.00	$	9,407.65	$	9,353.16	$   20,000.00
Total Developer Contributions FY19	$ 60,000.00

6

Highland Meadows West Community Development District
Special Assessment Revenue Bonds, Series 2019

Date Fiscal Year 2019

Requisition #

Contractor	Description	Requisition

5/3/19	2

Davenoport Road South CDD

Amenity Cost Allocation - lnterloca l Agreement	$	614,684.00

5/3/19	3

Greenberg Tra urig

Inv# 5053884 - TRIAD recording fees reimbursement $

624.00

Fiscal Year 2019

5/1/19

Interest

TOTAL

TOTAL

Acquisition/Construction Fund at 04/25/18 Interest Earned thru 05/31/19 Requisitions Paid thru 05/31/19
Remaining Acquisition/Construction Fund

7

$	615,308.00

$	1,864.46

$	1,864.46

$ 5,510,264.05
$	1,864.46
$  (615,308.00)
$ 4,896,820.51

S EC.TION 3

BOARD OF SUPERVISORS MEETING DATES
IDGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019-2020
The Board of Supervisors ofthe Highland Meadows West Community Development District will hold their regular meetings for Fiscal Year 20 19-2020 at 346 E. Central Ave., Winter Haven, FL 33 880 at 3:00 p.m. on the 2nd Wednesday of each month unless otherwise indicated as follows:
October 9, 2019
November 13, 2019
December 11, 2019
January 8, 2019
February 12, 2019
March 11, 2019
April 8, 2019
May 13, 2019
June 10, 2019
July 8, 2019
August 12, 2019
September 9, 2019

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services Central Florida, LLC, 135 West Central Boulevard, Suite 320, Orlando, Florida 3280 1 or by calling (407) 84 1-5524.
There may be occasions when one or more Supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 84 1 -5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7- 1-1, or l-800-955-877 1 (TTY) I 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any m atter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record ofthe proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Jill Bums District Manager
Governmental Management Services - Central Florida, LLC