Highland Meadows West
Community Development District Agenda
February 16, 2023

Agenda

Highland Meadows West
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

February 9, 2023

Board of Supervisors Highland Meadows West
Community Development District

Dear Board Members:

A meeting of the Board of Supervisors of the Highland Meadows West Community Development District will be held Thursday, February 16, 2023, at 10:00 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880

Those members of the public wishing to attend the meeting can do so using the information below:

Zoom Video Link: https://us06web.zoom.us/j/82716545053

Call-In Information: 1-646-876-9923.	Meeting ID: 827 1654 5053

Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the December 12, 2022, Board of Supervisors Meeting
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal to Replace Trees- Prince & Sons
Consideration of Proposal to Maintain Trees Twice Weekly- Prince & Sons
Consideration of Mail Trash Removal Proposal with CSS
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

Minutes

MINUTES OF MEETING HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Highland Meadows West Community Development District was held on Thursday, December 15, 2022 at 10:01 a.m. at The Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom.

Present and constituting a quorum:

Bobbie Henley	Vice Chairman
Lindsey Roden	Assistant Secretary
Jessica Kowalski	Assistant Secretary
Jessica Petrucci	Assistant Secretary Also, present were:
Tricia Adams	District Manager, GMS
Meredith Hammock	KE Law Group
Molly Banfield by Zoom	Dewberry
Marshall Tindall	GMS

The following is a summary of the discussions and actions taken at the December 15, 2022 Highland Meadows West Community Development District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and stated that four Supervisors attended the meeting, constituting a quorum. She noted that some of their Board members were in an incumbent position in a carry-over period due to some Board vacancies. Ms. Hammock noted that for the purposes of establishing a quorum today due to the results of the Landowners’ election being that three seats were open for election and no votes were cast for any of the open seats, they were going to carry over for today’s meeting to go ahead and get started in those positions as they were incumbent; however, there is an agenda item for appointment of individuals to fill those three seats and as they are filled, the new terms would be applied.

December 15, 2022	Highland Meadows West CDD

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams noted that no members of the public were present.

THIRD ORDER OF BUSINESS	Organizational Matters
Consideration of Resolution 2023-01 Canvassing and Certifying Results of the Landowners’ Election
Ms. Adams stated that they had a Landowners’ election on November 17, 2022. She noted that as mentioned by District counsel, they did not have anyone attend the Landowners’ election or cast votes. As a result, they had seat #1, seat #4, and seat #5 vacant with terms expiring in four years, four years, and two years. She noted that they needed a motion to approve Resolution 2023- 01 and noted that the blanks would be filled in with a note that no votes were cast.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Resolution 2023-01 Canvassing and Certifying Results of the Landowners’ Election, was approved.

Appointment of Individuals to Fulfill Vacant Seat No. 1, 4 and 5
Ms. Adams noted that they had vacant seats for seat #1, seat #4, and seat #5. She stated that previously Mr. Daniel Arnette had been serving on seat #1, Ms. Bobbie Henley had been serving on seat #4, and Ms. Jessica Petrucci had been serving on seat #5.

On MOTION by Ms. Kowalski, seconded by Ms. Henley, with all in favor, Appointing Jessica Petrucci to seat #5 for four years, Danielle Arnette to seat #1 for two years, Bobbie Henley to seat #4 for four years, was approved.

Ms. Adams noted that for the new Board members that were present, they needed to administer an oath for the new terms and the term officially started on November 22, 2022. Ms. Adams administered the oath to Ms. Bobbie Henley and Ms. Jessica Petrucci. Ms. Hammock noted that because there were no votes cast and assignments were made of seats in a Landowners’ election where three seats are up for election, the two highest receiving votes would get four-year terms and the lowest vote would get a two-year term. She noted that they needed to determine who would take the four-year terms and who would take the two-year term. Ms. Adams stated that those who were just elected were Mr. Daniel Arnette, Ms. Bobbie Henley, and Ms. Jessica

December 15, 2022	Highland Meadows West CDD

Petrucci. The Board decided to have Ms. Bobbie Henley and Ms. Jessica Petrucci serve four-year terms and Mr. Daniel Arnette to serve the two-year term. Ms. Hammock also reminded the Board members of the laws and important legal information that applied to them as Supervisors. She noted that they needed to fill out the Form 1 within 30 days and send to the Supervisor of Elections.

Consideration of Resolution 2023-02 Electing Officers
Ms. Adams stated that each time they have an election or an appointment, they were required to reorganize as officers. She noted that previously Mr. Daniel Arnette served as Chairman, Ms. Bobbie Henley served as Vice Chairman, and the remaining Board members served as Assistant Secretaries, Ms. Jill Burns served as Secretary, Ms. Tricia Adam, herself, served as Assistant Secretary, Mr. George Flint served as Treasurer, and Ms. Katie Costa served as Assistant Treasurer. She explained that for any motion that the Board made, they would like to consider keeping the staff members who were serving as officers the same for the purposes of attesting the Chairman’s signature, Vice Chairman’s signature as well as for processing the District’s accounts payable and financial records. The Board decided to keep all the officers the same.

On MOTION by Ms. Roden, seconded by Ms. Kowalski, with all in favor, Resolution 2023-02 Electing Officers Keeping the Officers the Same as Previously Served, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the August 18,
2022 Board of Supervisors Meeting
Ms. Adams asked for any questions, comments, or corrections on the August 18, 2022 Board of Supervisors meeting minutes. There being none, she asked for a motion of approval.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Minutes of the August 18, 2022 Board of Supervisors Meetings, were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Audit	Engagement
Letter – Carr, Riggs & Ingram
Ms. Adams stated that the District was required to have an independent audit each fiscal year and this would be for the District’s financial records that was ending September 30, 2022. She noted that the District had entered into a Multi-Year Audit Engagement Agreement with Carr,

December 15, 2022	Highland Meadows West CDD

Riggs & Ingram. As a result, they bring forward an audit engagement letter each year. She added that the terms were consistent with the agreement as well as with the budgeted amount for Fiscal Year 2023. She noted that on page 28 of the agenda package it showed that the fee would be $6,000 for Fiscal Year 2022 audit. She explained that because this was required by the State of Florida to be filed by June 30th of each year, they liked to move forward as early as possible in the fiscal year. Ms. Hammock requested that any approval be in substantial form. She explained that the governing law was the State of Alabama as a special unit of government in the State of Florida by Florida Law. She further explained that the District had to be governed by Florida Law. She also noted that there were some tweaks to their Limitation of Liability verbiage.

On MOTION by Ms. Petrucci, seconded by Ms. Roden, with all in favor, the Audit Engagement Letter with Carr, Riggs & Ingram, was approved in substantial form.

SIXTH ORDER OF BUSINESS	Consideration	of	Contract	Agreement
with Polk County Property Appraiser
Ms. Adams stated that they used the Polk County tax bill to collect the CDD fees and in order to engage in that, Polk County Property Appraiser charged a fee to do that. She also noted that there were certain deadlines that were required in order to provide the tax roll information on behalf of the District to the Polk County team. She explained that this was an agreement for the upcoming year and would be for their Fiscal Year 2024 budget for the tax bills that would go out a little less than a year from now. She further explained that this was something typically engaged in annually, so they see this agreement each year and staff recommended approval.

On MOTION by Ms. Roden, seconded by Ms. Petrucci, with all in favor, the Contract Agreement with Polk County Property Appraiser, was approved.

SEVENTH ORDER OF BUSINESS	Consideration of 2023 Data Sharing and
Usage	Agreement	with	Polk	County Property Appraiser
Ms. Adams stated that this was also with the Polk County Property Appraiser and was an Annual Data Sharing and Usage Agreement. She explained that the Florida Public Records Law

December 15, 2022	Highland Meadows West CDD

required that records were generally available to the public upon request. She noted that there were certain exemptions to that for certain classifications of employees where they would request that their records be kept exempt from the public record. She stated that this agreement with Polk County was saying that anything that they were keeping exempt, the CDD would also keep that exempt. She noted that Polk County made it very easy on the District management team because they redact that information before they provide their records, but that they were agreeing that they would hold the same records private that they held private.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the 2023 Data Sharing and Usage Agreement with Polk County Property Appraiser, was approved.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock had nothing further to report.

Engineer
Ms. Banfield had nothing to report.

Field Manager’s Report
Mr. Tindall reviewed the field management report starting with the storm review. He noted that the main damage was to the vinyl perimeter fence. He also noted that some street signs were lost, bent, or pushed over. He explained that any signs that they found were replaced or fixed as able. He stated that the landscaping work was satisfactory, and the vendors had kept the property neat and tidy. He noted some tampering of the irrigation valve near the entrances, and they were monitoring this. He stated that the approved sod was installed by Stewart and had done well. He explained that the main item right now that was in progress was the fence repairs. He further explained that the fence repairs were being done in stages. The initial stage was completed. The second stage was to reset and replace the damaged parts and was being coordinated. He noted that there were some delays in contractors and materials. He stated that the repairs should be going on from now through the end of January at the latest. He discussed a couple of the site items starting with the gate access. He noted that this gate access was on a lot in Tract 1 and the way the retaining

December 15, 2022	Highland Meadows West CDD

wall and fence were, they didn’t have an appropriate access point. He noted that if the Board was interested, he could get a proposal together to get formal access to the restricted tract.

Consideration of Proposal for Mulch Refresh – Prince & Sons
Mr. Tindall reviewed the proposal for the mulch around the community. He stated that they did not do it last year. Ms. Adams noted that there was $18,000 in the landscaping replacement. The proposal is for $9,880 to touch up all the common area and amenity center.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Proposal for Mulch Refresh – Prince & Sons, was approved.

Consideration of Proposal for Mailbox Trash Cans
Mr. Tindall discussed the mailbox garbage cans noting that there was litter around the mailboxes. He stated that they had a proposal for one garbage can and emptying services three days a week. He stated that for the garbage can, delivery, and installation at the site would be
$1,181.98. He noted that the landscaper would be willing to empty the garbage can once a week without changing any kind of service fees to the contract. He stated that in their experience with anything that was around mailboxes because of the high volume of traffic, it was recommended that they empty three times a week. He stated that the annual for three times a week was $600 or
$50 a month. Ms. Adams noted that they had $7,500 in contingency and they also had $10,000 in general repairs and maintenance. She stated that she thought that they would be ok if they put the fencing under general repairs and maintenance and use the contingency for the new acquisition.

On MOTION by Ms. Roden, seconded by Ms. Petrucci, with all in favor, the Proposal for Mailbox Trash Cans, was approved.

Mr. Tindall asked to include the service contract in the motion. Ms. Adams asked Ms. Roden if she would like to amend the motion to include the service contract. Ms. Roden agreed to amend the motion.

December 15, 2022	Highland Meadows West CDD

On MOTION by Ms. Roden, seconded by Ms. Petrucci, with all in favor, the Proposal for Mailbox Trash Cans and the Service Contract Three Times a Week for $600 Annually, was approved.

District Manager’s Report
Ms. Adams noted that they had some recent communication with the city regarding the maintenance of certain landscape areas. She explained that District counsel had been helping with this matter. Ms. Hammock further explained that yesterday there was a hearing for the Special Magistrate for the city, which she attended. She explained that there was a certain number of areas in the common area right of way where trees were installed, and they had since died. She stated that area was technically public right of way but was still maintained by the residents or the HOA. She explained that there was no consistent or clear communication from the HOA to the resident, which as a result they were waiting on Magistrate to give them their ruling. She stated that for Highland Meadows West there was different declaration language than the other two Districts that they were there for, and it may come to pass that the District ends up having to facilitate the tree replacements, but that is always if they can make the residents aware of their requirement to reimburse the District. Ms. Henley asked if there was a fee for the Magistrate hearing yesterday. Ms. Hammock responded that it was $35, but they did not charge them for that yet because they said they would wait for the final ruling. She also noted that they had until March 14th to remedy the locations working in conjunction with the District Staff, HOA, and the Officer with the city. Ms. Adams noted that the city had ordinances and because they were within city limits, they were required to comply with those ordinances and to make sure the landscape design plan is in compliance with those ordinances also. She explained that this was for vegetation that had declined. She noted that there was no specific agreement with the city regarding the maintenance of these, but there were official plat records and within the community the HOA has their own governing documents. She noted that in an ideal situation, that language helped to explain and remind the residential property owner that they were responsible to maintain that vegetation. Ms. Henley asked if they were responsible for the tree replacement, what was going to stop the trees from dying again. Ms. Adams responded that was a good question and she asked Mr. Tindall if he had any comments as it related to why the trees had failed to thrive in that area. Mr. Tindall noted that landscaping was by the individual property owners, and it was at their discretion. Ms. Hammock noted that it may be worth exploring the option of not reinstalling trees and just doing

December 15, 2022	Highland Meadows West CDD

sod so that there is no repeating issue going forward, but they would still need to work with the city to see if that would even be a possibility. She noted that they had until March 14 before they would necessarily need to go back to the Special Magistrate. If everything is resolved by March 14, 2023, then they are all set. Ms. Adams asked if there were any more questions regarding the landscape maintenance around the property. Hearing none, the next item followed.

Approval of Check Register
Ms. Adams stated the check register was included in the agenda for review. The total is
$27,658.95 from November 8, 2022 through December 7, 2022.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Ms. Adams stated the financials were included in the agenda package for the Board’s review through October 31st and no action needed to be taken. She noted that overall, the District was doing a great job controlling expenses. She also noted that they had a transfer-out to their capital reserve of $50,000 scheduled. She asked for any questions on the District’s financial balance sheet and income statement. Hearing none, the next item followed.

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

TENTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
There being no members of the public attending via Zoom nor attending in person, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

On MOTION by Ms. Roden, seconded by Ms. Kowalski, with all in favor, the meeting was adjourned.

December 15, 2022	Highland Meadows West CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section C

Highland Meadows West CDD
Field Management Report

2/16/2023
Marshall Tindall
Field Services Manager
GMS

Complete

Landscaping and General Maintenance

Landscaping work is good.
Grass mowing has been consistent, and planters have been kept neat and clean.
Saguaro St street signs with typo corrected by original site contractor.
Garbage emptying contract proposal review.

In Progress

Hurricane Repairs and Cleanup

Fence repairs substantially complete.
Finishing off some minor punch list items.
Mailbox lights straightened. Planning for street sign straightening.

Upcoming

Mulch and Landscape

Coordinating approved mulch installation
Foot traffic and cold weather are hard on entry plants.
Gathering proposal for entrance area refresh.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-346-2453 or by email at mtindall@gmscfl.com. Thank you.

Respectfully, Marshall Tindall

Section 1

200 S. F. Street	
Haines City, Florida 33844	
Phone 863-422-5207 | Fax 863-422-1816

Date: Jan 31, 2023			Polk County License # 214815	
SUBMITTED TO:		Job Name / Location:	
GMS Services
219 E Livingston St Orlando, FL 32801 Marshall Tindall Phone: 407-346-2453
Email:  mtindall@gmscfl.com		Highland Meadows West CDD
Haines City, FL 33844	
Proposal to replace any dead or missing Trees at the following addresses at 453 Tortugas St, 240, 249 Denali St, 1366,
1410, 1431 Lassen St. 1117, 1173 Saguaro St.	
	Qty	Unit	Unit Cost	TOTAL	
Oak Tree	8	30g	$300.00	$	2,400.00	
Gator Bags	8	Ea	$40.00	$	320.00	
Bag Pine bark mulch	8	Ea	$10.00	$	80.00	
			Total:	$	2,800.00	

The customer agrees, that by signing this proposal, it shall become a legal and binding contract and shall supersede any previous agreements, discussed or implied. The customer further agrees to all terms and conditions set forth within and shall be responsible for any/all court and/or attorney fees incurred by Prince and Sons, Inc.required to obtain collection for any portion of money owed for material and/or work performed by Prince and Sons Inc.

Submitted by: James Smith 	Accepted by:	
Date Submitted: Jan 31, 2023	Date Accepted: 		

Section 2

200 S. F. Street	
Haines City, Florida 33844	
Phone 863-422-5207 | Fax 863-422-1816

Date: Jan 31, 2023			Polk County License # 214815	
SUBMITTED TO:		Job Name / Location:	
GMS Services
219 E Livingston St Orlando, FL 32801 Marshall Tindall Phone: 407-346-2453
Email:  mtindall@gmscfl.com		Highland Meadows West CDD
Haines City, FL 33844	
Proposal to fill gator bags on new trees twice a week at 453 Tortugas St, 240, 249 Denali St, 1366, 1410, 1431 Lassen St. 1117, 1173 Saguaro St.	
	Qty	Unit	Unit Cost	TOTAL	
Oak tree Gator Bags	8	Ea	$70.00	$	560.00	
			Total:	$	560.00	

The customer agrees, that by signing this proposal, it shall become a legal and binding contract and shall supersede any previous agreements, discussed or implied. The customer further agrees to all terms and conditions set forth within and shall be responsible for any/all court and/or attorney fees incurred by Prince and Sons, Inc.required to obtain collection for any portion of money owed for material and/or work performed by Prince and Sons Inc.

Submitted by: James Smith 	Accepted by:	
Date Submitted: Jan 31, 2023	Date Accepted: 		

	Owner Name	HOA Contact	1st Notice Date	2nd Notice Date	Field Inspection- Complete Y/N	Field Notes	
Highland Meadows West						

453 Tortugas St.	

Nadia Green	Prime HOA- Attn: Nick Rhinehart nick@primehoa
.com	

12/28/22	

1/31/23	

Y/ Non compliance	

Missing tree (see 1/25 Report)	
249 Denali St.	Andrea Thomas		12/28/22	1/31/23	Y/ Non compliance	Missing tree (see 1/25 Report)	

240 Denali St.	Eugenio Gonzalez & Sara Mulet		
12/28/22	
1/31/23	
Y/ Non compliance	
Dead tree (see 1/25 Report)	

221 Denali St.	Joel Fernandez & Michelle Rivera		
12/28/22	
1/31/23	
Y/ Maybe in compliance	
Confirm if new tree meets requirments (see 1/25 Report)	

212 Denali St.	Antonio Alvarez & Carmen Rosa		
12/28/22	
1/31/23	
Y/ Maybe in compliance	
Confirm if new tree meets requirments (see 1/25 Report)	

184 Denali St.	Clarymar Rodriguez & Javier Rodriguez		
12/28/22	
1/31/23	
Y/ Maybe in compliance	
Confirm if new tree meets requirments (see 1/25 Report)	
1431 Lassen St.	Daniel Roopnarine & Charissa Roopnarine		
12/28/22	
1/31/23	
Y/ Non compliance	
Dead tree (see 1/25 Report)	

1410 Lassen St.	Grethell Silva & Leonardo Miranda		
12/28/22	
1/31/23	
Y/ Non compliance	
Missing tree (see 1/25 Report)	
1366 Lassen St. Mail to: 308 Mountain Rd., Basking Ridge, NJ 07920	

Yan Jin		

12/28/22	

1/31/23	

Y/ Non compliance	

Dead tree (see 1/25 Report)	
1192 Saguaro St.	Jorge Navarro		12/28/22	1/31/23	Y/ Maybe in compliance	Original tree present (see 1/25 Report)	

1176 Saguaro St.	Pabbisetty and Venkata Joint Living Trust		

12/28/22	

1/31/23	

Y/ Maybe in compliance	

Confirm if new tree meets requirments (see 1/25 Report)	
1173 Saguaro St.	Allison Prettyman		12/28/22	1/31/23	Y/ Non compliance	Dead tree (see 1/25 Report)	
1117 Saguaro St.	Orlando Diaz		12/28/22	1/31/23	Y/ Non compliance	Missing tree (see 1/25 Report)	

Section 3

PRICING TRASH COLLECT FOR SERVICES

Trash and Pet stations Three X a week	 $ 75.00/per station/month

Mail trash removal, 3 times a week	$100.00/per station/month

Dispenser bags, as needed, 200 bags/box	 $ 10.00/box

Supplies, chemicals and equipment will be provided by CSS Clean Star Services. Products used to Disinfect for the Covid19, are CDC certified and approved.

Section D

Section 1

Highland Meadows West Community Development District

Summary of Check Register

December 6, 2022 to Februaary 5,2023

Fund	Date	Check No.'s	Amount

General Fund		
	12/16/22	396-398	$	9,169.99	
	1/3/23	399-405	$	1,961.77	
	1/11/23	406-407	$	6,853.42	
	1/27/23	408-410	$	8,563.42	
		Total Amount	$	26,548.60	

CHECK REGISTER	RUN	2/06/23	PAGE	

STATUS		
AMOUNT	....CHECK....
AMOUNT	#	
*	3,154.42			
*	100.00			
*	150.00			
*	500.00			
*	.15			

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	1
*** CHECK DATES 12/06/2022 - 02/05/2023 ***	GENERAL FUND
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	. DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

12/16/22 00001	12/01/22	
	12/01/22	
	12/01/22	
	12/01/22	
	12/01/22	
	12/01/22	
	12/01/22	
	12/01/22	

145	202212 310-51300-34000
MANAGEMENT FEES - DEC 22
145	202212 310-51300-35200
WEBSITE ADMIN - DEC 22
145	202212 310-51300-35100
INFORMATION TECH - DEC 22
145	202212 310-51300-31300
DISSEMINATION SVCS-DEC 22
145	202212 310-51300-51000

202212	310-51300-42000	*	2.85	
202212	310-51300-42500	*	3.15	
202212	320-53800-12000	*	656.25	

OFFICE SUPLIES 145
POSTAGE 145
COPIES 146
FIELD MANAGEMENT - DEC 22
GOVERNMENTAL MANAGEMENT SERVICES	4,566.82 000396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/16/22 00036 12/12/22 5121	202211 310-51300-31500	*	324.50
GENERAL COUNSEL - NOV 22
KE LAW GROUP, PLLC	324.50 000397
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/16/22 00026 12/01/22 7538	202212 320-53800-46200	*	4,278.67
LANDSCAPE MAINT - DEC 22
PRINCE & SONS INC.	4,278.67 000398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00041 12/15/22 BH121520 202212 310-51300-11000	*	200.00
SUPERVISOR FEE - 12/15/22
BOBBIE HENLEY	200.00 000399
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00035 11/30/22 00050948 202211 310-51300-48000	*	1,005.90
LANDOWNERS' MEETING
CA FLORIDA HOLDINGS, LLC	1,005.90 000400
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00001	9/23/22 140	202209 320-53800-49000	*	24.65
GEN MTHLY MAINT MATERIALS
GOVERNMENTAL MANAGEMENT SERVICES	24.65 000401
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00051 12/15/22 JP121520 202212 310-51300-11000	*	200.00
SUPERVISOR FEE - 12/15/22
JESSICA PETRUCCI	200.00 000402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00043 12/15/22 JK121520 202212 310-51300-11000	*	200.00
SUPERVISOR FEE - 12/15/22
JESSICA KOWALSKI	200.00 000403
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIMW --HIGH WEST--	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/06/23	PAGE	2
*** CHECK DATES 12/06/2022 - 02/05/2023 ***	GENERAL FUND
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/03/23 00044 12/15/22 LR121520 202212 310-51300-11000	*	200.00
SUPERVISOR FEE - 12/15/22
LINDSEY RODEN	200.00 000404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/23 00026 12/20/22 7613	202212 320-53800-47300	*	131.22
IRRIGATION LABOR
PRINCE & SONS INC.	131.22 000405
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/11/23 00001 11/30/22 147	202211 320-53800-47400	*	2,075.00
GEN MTHLY MAINT MATERIALS
1/01/23 148	202301 310-51300-34000	*	3,154.42
MANAGEMENT FEES - JAN 23
1/01/23 148	202301 310-51300-35200	*	100.00
WEBSITE ADMIN - JAN 23
1/01/23 148	202301 310-51300-35100	*	150.00
INFORMATION TECH - JAN 23
1/01/23 148	202301 310-51300-31300	*	500.00
DISSEMINATION SVCS-JAN 23
1/01/23 148	202301 310-51300-51000	*	.54
OFFICE SUPLIES
1/01/23 148	202301 310-51300-42000	*	10.26
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES	5,990.22 000406

1/11/23 00020	10/21/22	
	10/21/22	
	11/22/22	
	11/22/22	
	12/19/22	
	12/19/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
69041OCT 202210 320-53800-43200	*	7.81
1141 CATSKILL
69042OCT 202210 320-53800-43200	*	18.25
809 TETON (TRACT E IRRIG)
69041NOV 202211 320-53800-43200	*	64.84
1141 CATSKILL
69042NOV 202211 320-53800-43200	*	368.34
809 TETON (TRACT E IRRIG)
69041DEC 202212 320-53800-43200	*	66.84
1141 CATSKILL
69042DEC 202212 320-53800-43200	*	337.12
809 TETON (TRACT E IRRIG)
CITY OF HAINES CITY	863.20 000407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/27/23 00001	1/01/23 149	202301 320-53800-12000	*	656.25
FIELD MANAGEMENT - JAN 23
GOVERNMENTAL MANAGEMENT SERVICES	656.25 000408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/27/23 00036	1/12/23 5406	202212 310-51300-31500	*	3,628.50
GENERAL COUNSEL - DEC 22
KE LAW GROUP, PLLC	3,628.50 000409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIMW --HIGH WEST--	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/06/23	PAGE	3
*** CHECK DATES 12/06/2022 - 02/05/2023 ***	GENERAL FUND
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/27/23 00026	1/01/23 7712	202301 320-53800-46200	*	4,278.67
LANDSCAPE MAINT - JAN 23
PRINCE & SONS INC.	4,278.67 000410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	26,548.60
TOTAL FOR REGISTER	26,548.60

HIMW --HIGH WEST--	CWRIGHT

Section 2

Highland Meadows West
Community Development District

Unaudited Financial Reporting
December 31, 2022

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Debt Service Fund Series 2020 A2	

6	
	Debt Service Fund Series 2020 A3	

7	
	Capital Projects Fund Series 2019	

8	
	Capital Projects Fund Series 2020 A2	

9	
	Capital Projects Fund Series 2020 A3	

10-11	
	Month to Month	

12	
	Long Term Debt Report	

13	
	Assessment Receipt Schedule	

Highland Meadows West
Community Development District Combined Balance Sheet December 31, 2022

General Fund

Debt Service Fund

Capital Projects Fund

Totals Governmental Funds

Assets:
Cash:
Operating Account	

$	1,040,286	

$	

-	

$	

-	

$	1,040,286	
Investments:
Series 2019							
Reserve	$	-	$	160,125	$	-	$	160,125	
Revenue	$	-	$	20,859	$	-	$	20,859	
Prepayment
Series 2020A2	$	-	$	1,043	$	-	$	1,043	
Reserve	$	-	$	78,728	$	-	$	78,728	
Revenue	$	-	$	13,167	$	-	$	13,167	
Construction Series 2020A3
Reserve	$

$	-	$	-	$

-	$	27,886	$	1	$	1

-	$	27,886	
Revenue	$	-	$	5,409	$	-	$	5,409	
Construction	$	-	$	-	$	1	$	1	
Due from General Fund	$	-	$	519,197	$	-		$	519,197	
Total Assets	$	1,040,286	$	826,414	$		2	$	1,866,702	
Liabilities:
Accounts Payable	
$	8,528	
$	
-	$	
-	$	8,528	
Due to Debt Service	$	519,197	$	-	$	-	$	519,197	
Total Liabilites	$	527,725	$	-	$	-	$	527,725	
Fund Balance:
Restricted for:					
Debt Service - Series 2019	$	-	$	494,485	$	-		$	494,485	
Debt Service - Series 2020A2	$	-	$	244,600	$	-		$	244,600	
Debt Service - Series 2020A3	$	-	$	87,329	$	-		$	87,329	
Capital Projects - Series 2020A2	$	-	$	-	$		1	$	1	
Capital Projects - Series 2020A3	$	-	$	-	$		1	$	1	
Unassigned	$	512,561	$	-	$	-		$	512,561	
Total Fund Balances	$	512,561	$	826,414	$		2	$	1,338,976	
							
Total Liabilities & Fund Balance	$	1,040,286	$	826,414	$		2	$	1,866,702	

Highland Meadows West
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues:		
Assessments - Tax Roll	$	434,731	$	420,254	$	420,254	$	-	
Total Revenues	$	434,731	$	420,254	$	420,254	$	-	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	12,000	$	3,000	$	800	$	2,200	
Engineering	$	15,000	$	3,750	$	-	$	3,750	
District Counsel	$	18,961	$	4,740	$	4,104	$	637	
Annual Audit	$	6,100	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	6,000	$	1,500	$	1,500	$	-	
Trustee Fees	$	10,438	$	4,840	$	4,840	$	-	
Management Fees	$	37,853	$	9,463	$	9,463	$	(0)	
Information Technology	$	1,800	$	450	$	450	$	-	
Website Maintenance	$	1,200	$	300	$	300	$	-	
Postage & Delivery	$	950	$	238	$	9	$	228	
Office Supplies	$	1,000	$	250	$	0	$	250	
Copies	$	500	$	125	$	3	$	122	
Insurance	$	6,684	$	6,684	$	5,988	$	696	
Legal Advertising	$	2,500	$	625	$	1,006	$	(381)	
Other Current Charges	$	972	$	243	$	116	$	127	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	128,033	$	41,383	$	33,754	$	7,629	

Highland Meadows West
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Operations & Maintenance		
Field Expenditures
Property Insurance	
$	2,206	
$	2,206	
$	3,163	
$	(957)	
Field Management	$	7,875	$	1,969	$	1,969	$	-	
Interlocal Amenity Agreement	$	92,626	$	-	$	-	$	-	
Playground Lease	$	30,000	$	7,500	$	7,433	$	67	
Landscape Maintenance	$	53,911	$	13,478	$	12,836	$	642	
Landscape Replacement	$	18,000	$	4,500	$	-	$	4,500	
Streetlights	$	19,800	$	4,950	$	4,389	$	561	
Electric	$	5,280	$	1,320	$	1,162	$	158	
Water & Sewer	$	1,000	$	250	$	863	$	(613)	
Irrigation Repairs	$	2,500	$	625	$	347	$	278	
General Repairs & Maintenance	$	6,000	$	1,500	$	2,075	$	(575)	
Contingency	$	10,000	$	2,500	$	640	$	1,860	
Security	$	7,500	$	1,875	$	-	$	1,875	
Subtotal Operations & Maintenance	$	256,698	$	42,673	$	34,877	$	7,796	
					
Total Expenditures	$	384,731	$	84,055	$	68,631	$	15,425	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000	$	336,198	$	351,623	$	(15,425)	

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(50,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	351,623		
					
Fund Balance - Beginning	$	-		$	160,938		
					
Fund Balance - Ending	$	-		$	512,561		

Highland Meadows West
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues:					
Assessments	$	322,524	$	311,782	$	311,782	$	-	
Interest Income	$	-	$	-	$	2,038	$	2,038	
Total Revenues	$	322,524	$	311,782	$	313,821	$	2,038	

Expenditures:					
Interest - 11/1	$	114,819	$	114,819	$	114,819	$	-	
Principal - 11/1	$	90,000	$	90,000	$	90,000	$	-	
Interest - 5/1	$	113,019	$	-	$	-	$	-	
Total Expenditures	$	317,838	$	204,819	$	204,819	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	4,687	$	106,963	$	109,002	$	2,038	
					
Fund Balance - Beginning	$	222,303		$	385,483		
					
Fund Balance - Ending	$	226,990		$	494,485		

Highland Meadows West
Community Development District Debt Service Fund Series 2020 A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues:					
Assessments	$	157,625	$	152,375	$	152,375	$	-	
Interest Income	$	-	$	-	$	813	$	813	
Total Revenues	$	157,625	$	152,375	$	153,188	$	813	

Expenditures:					
Interest - 11/1	$	49,159	$	49,159	$	49,159	$	-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	49,159	$	-	$	-	$	-	
Total Expenditures	$	158,319	$	49,159	$	49,159	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(694)	$	103,215	$	104,028	$	813	
					
Net Change in Fund Balance	$	(694)		$	104,028		
					
Fund Balance - Beginning	$	60,499		$	140,572		
					
Fund Balance - Ending	$	59,805		$	244,600		

Highland Meadows West
Community Development District Debt Service Fund Series 2020 A3
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues:					
Assessments	$	55,775	$	53,917	$	53,917	$	-	
Interest Income	$	-	$	-	$	291	$	291	
Total Revenues	$	55,775	$	53,917	$	54,208	$	291	

Expenditures:					
Interest - 11/1	$	16,922	$	16,922	$	16,922	$	-	
Principal - 5/1	$	20,000	$	-	$	-	$	-	
Interest - 5/1	$	16,922	$	-	$	-	$	-	
Total Expenditures	$	53,844	$	16,922	$	16,922	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,931	$	36,995	$	37,286	$	291	
					
Net Change in Fund Balance	$	1,931		$	37,286		
					
Fund Balance - Beginning	$	21,680		$	50,042		
					
Fund Balance - Ending	$	23,611		$	87,329		

Highland Meadows West
Community Development District Capital Projects Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues		
Developer Contribution	$	-	$	-	$	11,165	$	11,165	
Total Revenues	$	-	$	-	$	11,165	$	11,165	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	11,165	

$	(11,165)	
Total Expenditures	$	-	$	-	$	11,165	$	(11,165)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	-	$	22,331	
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	-		

Highland Meadows West
Community Development District Capital Projects Fund Series 2020 A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

	Adopted	Prorated Budget	Actual		
		Budget	Thru 12/31/22	Thru 12/31/22		Variance		
Revenues							
Developer Contribution	$		-	$	-	$	-	$		-	
Total Revenues	$		-	$	-	$	-	$		-	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$		

-	
Total Expenditures	$		-	$	-	$	-	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	-	$		-	
							
Fund Balance - Beginning	$		-	$	1				
							
Fund Balance - Ending	$		-	$	1				

Highland Meadows West
Community Development District Capital Projects Fund Series 2020 A3
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

	Adopted	Prorated Budget	Actual		
		Budget	Thru 12/31/22	Thru 12/31/22	Variance	
Revenues

Developer Contribution	

$		

-	$	-	$	11,450	

$	11,450	
Total Revenues	$		-	$	-	$	11,450	$	-	

Expenditures:

Capital Outlay	

$		

-	$	-	$	11,450	

$	(11,450)	
Total Expenditures	$		-	$	-	$	11,450	$	(11,450)	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	-	$	11,450	
					
Net Change in Fund Balance	$		-	$	-		
					
Fund Balance - Beginning	$		-	$	1		
					
Fund Balance - Ending	$		-	$	1		

Highland Meadows West
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Assessments - Tax Roll	$	-	$	5,999	$	414,254	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	420,254	
Total Revenues	$	-	$	5,999	$	414,254	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	420,254	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	-	$	-	$	800	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	800	
Engineering	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
District Counsel	$	151	$	325	$	3,629	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,104	
Annual Audit	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,000	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	500	$	500	$	500	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,500	
Trustee Fees	$	4,840	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,840	
Management Fees	$	3,154	$	3,154	$	3,154	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9,463	
Information Technology	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450	
Website Maintenance	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	300	
Postage & Delivery	$	2	$	4	$	3	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9	
Office Supplies	$	0	$	0	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	0	
Printing & Binding	$	-	$	-	$	3	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3	
Insurance	$	5,988	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,988	
Legal Advertising	$	-	$	1,006	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,006	
Other Current Charges	$	39	$	38	$	39	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	116	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	20,099	$	5,278	$	8,378	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	33,754	

Highland Meadows West
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Field Expenditures Property Insurance Field Management
Interlocal Amenity Agreement Playground Lease
Landscape Maintenance Landscape Replacement Streetlights
Electric
Water & Sewer Irrigation Repairs
General Repairs & Maintenance Contingency
Security

$	3,163  $
$	656  $
$	-  $
$	2,478  $
$	4,279  $
$	-  $
$	1,463  $
$	410  $
$	26  $
$	-  $
$	-  $
$	640  $
$	-  $

-  $
656  $
-  $
2,478  $
4,279  $
-  $
1,463  $
354  $
433  $
216  $
2,075  $
-  $
-  $

-  $
656  $
-  $
2,478  $
4,279  $
-  $
1,463  $
398  $
404  $
131  $
-  $
-  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	3,163
-  $	1,969
-  $	-
-  $	7,433
-  $	12,836
-  $	-
-  $	4,389
-  $	1,162
-  $	863
-  $	347
-  $	2,075
-  $	640
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(33,213)  $	(11,232)  $	396,068  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	351,623

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-

Excess (Deficiency) of Revenues over Expenditures	$	(33,213)  $	(11,232)  $	396,068  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	351,623

Total Expenditures	$	33,213  $	17,231  $	18,186  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	68,631

Total Operations & Maintenance	$	13,114  $	11,954  $	9,808  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	34,877

Highland Meadows West
Community Development District Long Term Debt Report

SERIES 2019, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	4.000%, 4.125%, 4.875%, 5.000%	
MATURITY DATE:	11/1/2049	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$160,125	
RESERVE FUND BALANCE	$160,125	
BONDS OUTSTANDING - 04/25/19	$6,385,000	
LESS: SPECIAL CALL - 05/01/20	($500,000)	
LESS: SPECIAL CALL - 08/01/20	($885,000)	
LESS: PRINCIPAL PAYMENT - 11/01/20	($105,000)	
LESS: SPECIAL CALL - 11/01/20	($30,000)	
LESS: PRINCIPAL PAYMENT - 11/01/21	($85,000)	
LESS: PRINCIPAL PAYMENT - 11/01/22	($90,000)	
CURRENT BONDS OUTSTANDING	$4,690,000	

SERIES 2020 ASSESSMENT AREA 2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	2.875%, 3.250%, 3.625%, 4.000%	
MATURITY DATE:	5/1/2050	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$78,728	
RESERVE FUND BALANCE	$78,728	
BONDS OUTSTANDING - 02/18/20	$2,770,000	
LESS: PRINCIPAL PAYMENT - 05/01/21	($55,000)	
LESS: PRINCIPAL PAYMENT - 05/01/22	($55,000)	
CURRENT BONDS OUTSTANDING	$2,660,000	

SERIES 2020 ASSESSMENT AREA 3, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	2.875%, 3.250%, 3.625%, 4.000%	
MATURITY DATE:	5/1/2050	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$27,886	
RESERVE FUND BALANCE	$27,886	
BONDS OUTSTANDING - 02/18/20	$955,000	
LESS: PRINCIPAL PAYMENT - 05/01/21	($20,000)	
LESS: PRINCIPAL PAYMENT - 05/01/22	($20,000)	
CURRENT BONDS OUTSTANDING	$915,000	

Highland Meadows West
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessment	$ 467,454.78	$ 346,800.16	$ 169,488.80	$  59,972.96	$ 1,043,716.70	
	Net Assessments	$ 434,732.95	$ 322,524.15	$ 157,624.58	$  55,774.85	$  970,656.53	
ON ROLL ASSESSMENTS		
44.79%	
33.23%	
16.24%	
5.75%	
100.00%	

Special Assessment Receipts Fiscal Year 2023

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2019 Debt Service	2020 A-2 Debt
Service	2020 A-3 Debt
Service	
Total	

11/16/22	
ACH	
$2,361.35	
($94.45)	
($45.34)	
$0.00	
$2,221.56	
$994.98	
$738.17	
$360.76	
$127.65	
$2,221.56	
11/21/22	ACH	$4,722.70	($188.90)	($90.68)	$0.00	$4,443.12	$1,989.96	$1,476.33	$721.52	$255.31	$4,443.12	
11/25/22	ACH	$0.00	$0.00	$0.00	$65.68	$65.68	$29.42	$21.82	$10.67	$3.77	$65.68	
11/25/22	ACH	$7,084.05	($283.38)	($136.01)	$0.00	$6,664.66	$2,984.94	$2,214.49	$1,082.27	$382.96	$6,664.66	
12/12/22	ACH	$59,033.75	($2,361.25)	($1,133.45)	$0.00	$55,539.05	$24,874.56	$18,454.19	$9,018.97	$3,191.33	$55,539.05	
12/21/22	ACH	$913,842.45	($36,552.69)	($17,545.80)	$0.00	$859,743.96	$385,057.96	$285,670.76	$139,613.53	$49,401.71	$859,743.96	
12/23/22	ACH	$21,252.15	($755.62)	($409.93)	$0.00	$20,086.60	$8,996.29	$6,674.26	$3,261.86	$1,154.20	$20,086.61	
12/31/22	1% Admin	($10,437.17)	$0.00	$0.00	$0.00	($10,437.17)	($4,674.54)	($3,468.00)	($1,694.89)	($599.73)	($10,437.16)	
	TOTAL	$	997,859.28	$	(40,236.29)	$ (19,361.21)	$	65.68	$ 938,327.46	$ 420,253.57	$ 311,782.02	$ 152,374.69	$  53,917.20	$  938,327.48	

97%
$  32,329.07

Net Percent Collected
Balance Remaining to Collect