Highland Meadows West
Community Development District Agenda
January 16, 2024

Agenda

Highland Meadows West
Community Development District

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

January 9, 2024

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 Tuesday, January 16, 2024 at 9:30 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/83984984939
Call-In Information: 1-646-931-3860	Meeting ID: 839 8498 4939 Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the November 21, 2023 Audit Committee and Board of Supervisors Meetings
Public Hearing
Public Hearing Amending and Restating Current Parking Rules
Consideration of Resolution 2024-02 Amending Parking Policies and and Rules for the District
Ratification of Data Sharing and Usage Agreement with Polk County Property Appraiser
Staff Reports
Attorney
Review of Ethics Training Memo
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

Minutes

MINUTES OF MEETING HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Highland Meadows West Community Development District was held on Tuesday, November 21, 2023 at 9:30 a.m. at The Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom.

Present were:

Bobbie Henley	Vice Chair
Jessica Kowalski	Assistant Secretary
Lindsey Roden	Assistant Secretary
Jessica Petrucci	Assistant Secretary Also, present were:
Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Meredith Hammock via Zoom	District Counsel, KVW Law
Marshall Tindall	Field Services Manager, GMS
Rey Malave via Zoom	District Engineer
Chace Arrington via Zoom	District Engineer

The following is a summary of the discussions and actions taken at the November 21, 2023 Highland Meadows West Community Development District’s Audit Committee Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and stated that four Board members were in attendance, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams noted that no members of the public were present nor were any members attending on Zoom to provide comments.

November 21, 2023	Highland Meadows West CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the October 17,
2023 Audit Committee Meeting
Ms. Adams presented the meeting minutes from the October 17, 2023 Audit Committee Meeting and asked for any corrections, comments, or questions. She also noted that the minutes have been reviewed by District Counsel and District Management. Hearing no comments or corrections, Ms. Adams asked for a motion of approval.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Minutes of the October 17, 2023 Audit Committee Meeting, were approved.

FOURTH ORDER OF BUSINESS	Review of Proposals and Tally of Audit
Committee Members Rankings
Grau & Associates
DiBartolomeo, McBee, Hartley & Barnes
Carr, Riggs & Ingram
Ms. Adams noted that the Board authorized staff to publish and release a request for auditing services at the last meeting and as a result Ms. Adams presented three audit proposal as listed above. The Board ranked the three firms with the Board approved criteria. Ms. Adams noted that the price criterion on the ranking sheet was already filled in with the five-year contracted amount with Gray & Associates at $28,500, DiBartolomeo at $15,300, and Carr, Riggs & Ingram at $47,500. She then summarized the point calculation with the lowest bid receiving the full 20 points, the next lowest bid from Grau & Associates with 10.73 points, and Carr at 6.44 points and noted that price will most likely be the biggest differentiator. The Board and staff discussed their options and filled out the ranking sheet with 20-points across the board in all the categories besides price. As a result of the Board’s ranking, DiBartolomeo was ranked #1, Grau & Associates ranked #2, and Carr, Riggs, & Ingram ranked #3.

On MOTION by Ms. Petrucci, seconded by Ms. Kowalski, with all in favor, Review of Proposal and Tally of Audit Committee Members Rankings with DiBartolomeo Ranked #1, was approved.

FIFTH ORDER OF BUSINESS	Adjournment
Ms. Adams asked for a motion to adjourn the Audit Committee meeting.

November 21, 2023	Highland Meadows West CDD

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

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 Tuesday, November 21, 2023 at 9:42 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 Chair
Jessica Kowalski	Assistant Secretary
Lindsey Roden	Assistant Secretary
Jessica Petrucci	Assistant Secretary Also, present were:
Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Meredith Hammock via Zoom	District Counsel, KVW Law
Marshall Tindall	Field Services Manager, GMS
Rey Malave via Zoom	District Engineer
Chace Arrington via Zoom	District Engineer

The following is a summary of the discussions and actions taken at the November 21, 2023 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 Board members were in attendance, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams noted that no members of the public were present nor were any members attending on Zoom to provide comments.

November 21, 2023	Highland Meadows West CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the October 17,
2023 Board of Supervisors Meeting
Ms. Adams presented the minutes from the October 17, 2023 Board of Supervisors meeting and asked for any comments, questions, or corrections. She noted that the minutes had been reviewed by District Counsel and District Management. Hearing no corrections, she asked for a motion of approval.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Minutes of the October 17, 2023 Board of Supervisors Meetings, were approved.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2024-01 to
Schedule Rule Hearing January 16, 2024 to Amend and Restate Parking Rules
Ms. Adams noted that there have been some complaints brought to field services staff, as well as to the District Manager’s attention, from patrons of the District regarding members of the public overusing the mailbox parking area. They think maybe students of a nearby school are utilizing those spots and parking there all day. She noted an option to consider would be to amend the District’s parking rules to impose a time limit on certain parking spaces. For mailbox parking that could be approximately five minutes or less. District Counsel has confirmed that the District does have the ability to impose a time limit but in order to impose that rule, a public hearing needs to be held. Resolution 2024-01 would schedule a rule hearing for January 16, 2024 for a time to review the revised parking rules as well as the revised parking map with the suggested time limits for each area.

On MOTION by Ms. Petrucci, seconded by Ms. Roden, with all in favor, Resolution 2024-01 to Schedule Rule Hearing January 16, 2024 to Amend and Restate Parking Rules, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Agreement with HOA for
Holiday Light Installation
Ms. Adams noted the agreement for holiday lighting at the community entrance with the HOA is a licensing agreement that has all of the indemnification and protections for the District for the liability being shifted to the HOA including the work of the instillation and the decorations

November 21, 2023	Highland Meadows West CDD

that are installed. The District Management team confer with Field Management to confirm the electrical outlets are working and make sure that the landscape service vendor is notified in case there is any coordination needed. A draft of the agreement was provided in the agenda packet and District Counsel offered to answer any questions.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Agreement with HOA for Holiday Light Installation, was approved.

SIXTH ORDER OF BUSINESS	Acceptance  of  Ranking  of  the  Audit
Committee and Authorizing Staff to Send a Notice of Intent to Award
Ms. Adams noted that a motion would accept the ranking from the Audit Committee Meeting and authorize staff to send a notice of intent to award to DiBartolomeo, McBee, Hartley & Barnes. There will be a five-year agreement and each year there is an engagement letter that will be presented to the Board. The annual engagement letter is checked to make sure it is in accordance with the proposed pricing.

On MOTION by Ms. Roden, seconded by Ms. Petrucci, with all in favor, Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award to DiBartolomeo, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock stated that she had nothing further for the Board but reminded them that the ethics training requirement begin on January 1, 2024.

Engineer
Mr. Malave had nothing further for the Board. Ms. Adams asked for the presiding officer to excuse District Engineer for the remainder of the meeting. The engineer left the meeting at 9:59 a.m.

November 21, 2023	Highland Meadows West CDD

Field Manager’s Report
Mr. Tindall presented the field manager’s report which can be found in the agenda package and summarized it for the Board.

District Manager’s Report
Approval of Check Register
Ms. Adams presented the check register for Board consideration from August 3, 2023 through October 3, 2023 totaling $86,673.73. She offered to answer any questions from the Board. Hearing none, she asked for a motion of approval.

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

Balance Sheet and Income Statement
Ms. Adams presented the unaudited financials. This is for informational purposes only. No action was required.

SEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section 1

RESOLUTION 2024-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT ADOPTING AMENDED RULES RELATING TO OVERNIGHT PARKING AND PARKING ENFORCEMENT; AND PROVIDING FOR SEVERABILITY AND 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, being situated entirely within Polk County, Florida; and

Whereas, Chapter 190, Florida Statutes, authorizes the District to adopt resolutions as may be necessary for the conduct of district business; and

WHEREAS, the Board of Supervisors of the District (“Board”) is authorized by Sections 190.011(5) and 190.035, Florida Statutes, to adopt rules, orders, policies, rates, fees and charges pursuant to Chapter 120, Florida Statutes; and

WHEREAS, the District previously adopted its Rules Relating to Overnight Parking and Parking Enforcement (“Policy”) pursuant to the provisions of Sections 190.011(5) and 190.035, Florida Statutes, and Chapter 120, Florida Statutes; and

Whereas, the District has properly noticed for rule development and rulemaking regarding the Policy and a public hearing was held at a meeting of the Board on January 16, 2024; and

WHEREAS, the District now desires to adopt amended Rules Relating to Overnight Parking and Parking Enforcement (“Amended Policy”); and

Whereas, the Board finds that it is in the best interests of the District to adopt by resolution the Amended Policy for immediate use and application.

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 herein.

SECTION 2.	The District hereby adopts the Amended Policy, attached hereto as Exhibit A.

SECTION 3.  If any provision of this Resolution or the Amended Policy is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4.  This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

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PASSED AND ADOPTED THIS 16TH DAY OF JANUARY, 2024.

ATTEST:	HIGHLAND MEADOWS WEST
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Amended Rules Relating to Overnight Parking and Parking Enforcement

Highland Meadows West Community Development District
Amended Rules Relating to
Overnight Parking and Parking Enforcement

In accordance with Chapter 190, Florida Statutes, and on January 16, 2024 at a duly noticed public meeting, the Board of Supervisors of the Highland Meadows West Community Development District (“District”) adopted the following policy to govern parking and parking enforcement on certain District property. This policy repeals and supersedes all prior rules and/or policies governing the same subject matter.

SECTION 1. INTRODUCTION. The District finds that parked Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles (hereinafter defined) on certain of its property (hereinafter defined) cause hazards and danger to the health, safety and welfare of District residents, paid users and the public. This policy is intended to provide the District’s residents and paid users with a means to park Vehicles on-street in certain designated parking areas and remove such Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles from District designated Tow Away Zones consistent with this Policy and as indicated on Exhibit A attached hereto and incorporated herein by reference

Section 2. Definitions.

Commercial Vehicle(s). Any mobile item which normally uses wheels, whether motorized or not, that (i) is titled, registered or leased to a company and not an individual person, or (ii) is used for business purposes even if titled, registered or leased to an individual person.

Vehicle(s). Any mobile item which normally uses wheels, whether motorized or not. For purposes of this Policy, unless otherwise specified, any use of the term Vehicle(s) shall be interpreted so as to include Commercial Vehicle(s), Vessel(s), and Recreational Vehicle(s).

Vessel(s). Every description of watercraft, barge, or airboat used or capable of being used as a means of transportation on water.

Recreational Vehicle(s).	A vehicle designed for recreational use, which includes motor homes, campers and trailers relative to same.

Parked. A Vehicle, Vessel or Recreational Vehicle left unattended by its owner or user.

Tow Away Zone. District property in which parking is prohibited and in which the District is authorized to initiate a towing and/or removal action. Any District property not designated as a designated parking area is a

Tow Away Zone.

Overnight. Between the hours of 10:00 p.m. and 6:00 a.m. daily.

Mailbox Parking. Spots designated for mail pick up.

Section 3. Designated Parking Areas. On street parking is only authorized on the odd numbered side of the street (as indicated by address numbers). On street parking is expressly prohibited on the even numbered side of the street (as indicated by address numbers).

The even numbered side of the street (as indicated by address numbers) and those areas within the District’s boundaries depicted in Exhibit A, which is incorporated herein by reference, are hereby established as “Tow Away Zones” for all Vehicles, including Commercial Vehicles, Vessels, Recreational Vehicles as set forth in Sections 4 and 5 herein (“Tow Away Zone”).

SECTION 4. ESTABLISHMENT OF TOW AWAY ZONES. Each area set forth in Exhibit A attached hereto is hereby declared a Tow Away Zone. In addition, any Vehicle which is parked in a manner which prevents or inhibits the ability of emergency response vehicles to navigate streets within the District are hereby authorized to be towed.

Section 5. Exceptions.

On-Street Parking Exceptions. Abandoned and/or broken down Vehicles are not permitted to be parked on-street at any time and are subject to towing at the Owner’s expense. Commercial Vehicles, Recreational Vehicles, and Vessels are not permitted to be parked on-street Overnight and shall be subject to towing at Owner’s expense.

Vendors/Contractors. The District Manager or his/her designee may authorize vendors/consultants in writing to park company Vehicles in order to facilitate District business. All Vehicles so authorized must be identified by a Parking Pass.

Delivery Vehicles and Governmental Vehicles.	Delivery Vehicles,
including but not limited to, U.P.S., Fed Ex, moving company Vehicles, and lawn maintenance vendors may park on District property while actively engaged in the operation of such businesses. Vehicles owned and operated by any governmental unit may also park on District property while carrying out official duties.

Mailbox and Playground Parking. Mailbox Parking is limited to 5 minutes. Playground Parking is limited to 60 minutes. Any cars parked in the Mailbox and/or Playground Parking spots for extended periods of time, including Overnight, shall be subject to towing at Owner’s expense.

Any Vehicle parked on District property, including District roads, must do so in compliance

with all laws, ordinances and codes.

Section 6. Towing/Removal Procedures.

Signage and Language Requirements. Notice of the Tow Away Zones shall be approved by the District’s Board of Supervisors and shall be posted on District property in the manner set forth in Section 715.07, Florida Statutes. Such signage is to be placed in conspicuous locations, in accordance with Section 715.07, Florida Statutes.

Towing/Removal Authority. To effect towing/removal of a Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle, the District Manager or his/her designee must verify that the subject Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle was not authorized to park under this rule in the Overnight Parking Areas and then must contact a firm authorized by Florida law to tow/remove Commercial Vehicle, Vehicles, Vessels and Recreational Vehicles for the removal of such unauthorized vehicle at the owner’s expense. The Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle shall be towed/removed by the firm in accordance with Florida law, specifically the provisions set forth in Section 715.07, Florida Statutes. Notwithstanding the foregoing, a towing service retained by the District may tow/remove any vehicle parked in the Tow Away Zone.

Agreement with Authorized Towing Service.	The District’s Board of
Supervisors is hereby authorized to enter into and maintain an agreement with a firm authorized by Florida law to tow/remove unauthorized vehicles and in accordance with Florida law and with the policies set forth herein.

Section 7. Parking At Your Own Risk. Vehicles, Vessels or Recreational Vehicles may be parked on District property pursuant to this rule, provided, however, that the District assumes no liability for any theft, vandalism and/or damage that might occur to personal property and/or to such Vehicles.

EXHIBIT A – Tow Away Zones

Effective date: January 16, 2024

EXHIBIT A – Tow Away Zones

--	TOW AWAY ZONE
I COD BOUNDARY	

HIGHLAND MEADOWS WEST CDD	MAILBOX PARKING ZONE	
I	Dewberry·	PARKING MAP	+N	0'	200'	400'

DATE: January 18, 2022	

Section V

Marsha M. Faux, CFA, ASA
POLK COUNTY PROPERTY APPRAISER
2024 Data Sharing and Usage Agreement

Revised 12/2023! ADA Compliant I

This Data Sharing	•	"	"	•	terms and conditions
under which the	hereinafter
referred to as "agency,' an acquire and use Polk County Property Appraiser d disclosure as defined in FS 119.071.

In accordance with the terms and conditions of this Agreement, the agency agrees to protect confidential data in accordance with FS 282.3185 and FS 501.171 and adhere to the standards set forth within these statutes.

For the purposes of this Agreement, all data is provided. It is the responsibility of the agency to apply all statutory guidelines relative to confidentiality and personal identifying information.

The confidentiality of personal identifying information including: names, mailing address and OR Book and Pages pertaining to parcels owned by individuals that have received exempt/ confidential status, hereinafter referred to as "confidential data," will be protected as follows:
The agency will not release confidential data that may reveal identifying information of individuals exempted from Public Records disclosure.
The agency will not present the confidential data in the results of data analysis (including maps) in any manner that would reveal personal identifying information of individuals exempted from Public Records disclosure.
The agency shall comply with all state laws and regulations governing the confidentiality and exempt status of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential data is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential data is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying information is released.
The agency agrees to comply with all regulations for the security of confidential personal information as defined in FS 501.171.
The agency, when defined as "local government" by FS 282.3185, is required to adhere to all cybersecurity guidelines when in possession of data provided or obtained from the Polk County Property Appraiser.

The term of this Agreement shall commence on January 1, 2024, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually to ensure all responsible parties are aware of and maintain the terms and conditions of this Data Sharing and Usage Agreement.
In witness of their agreement to the terms above, the parties or their authorized agents hereby affix their signatures.

POLK COUNTY PROPERTY APPRAISER

s;gnature,		h
Print:	Marsha M. Faux CFA. ASA

Title:	 Polk County Property Appraiser Date:	December 1. 2023
Please email the signed agreement to pataxroll@polk-county.net.

Section VI

Section A

Section 1

MEMORANDUM

To:	Board of Supervisors From: Kilinski | Van Wyk PLLC Date:	 January 5, 2024
Re:	Updates and Reminders: Ethics Training for Special District Supervisors and Form 1

As a follow up to our communication in July of 2023, the purpose of this memorandum is to remind our clients of new ethics training requirements applicable to Special District Supervisors. This requirement is the result of changes to Section 112.3142, Florida Statutes, which were passed during the 2023 Legislative Session. The new requirements will apply in 2024.
What is required and when is the deadline?
Supervisors will be required to complete four (4) hours of training each calendar year. For those Supervisors seated on or before March 31, 2024, the four hours of training must be completed by December 31, 2024. For new Supervisors seated after March 31, 2024, training must be completed by December 31, 2025. The training must address, at a minimum, Article II of the State Constitution, the Code of Ethics for Public Officers and Employees, and Florida’s public records and open meetings laws. It may be completed by taking a continuing legal education class or other continuing professional education class, seminar, or presentation, if the required information is covered. Compliance will be reported on Form 1 each year.
Where can I find training materials?
The Florida Commission on Ethics has provided links to on-demand courses on their Ethics Training web page: https://ethics.state.fl.us/Training/Training.aspx. There are also many courses – both free and for a charge – available online and in-person. Kilinski | Van Wyk will be offering customized training sessions for existing clients upon request. If you have questions about whether a particular course meets the requirements, or if you would like to request a customized training session, please consult your Kilinski | Van Wyk attorney. There may also be the ability to include training within your existing Board meeting schedule.
Form 1 Submittal Changes.
Beginning January 1, 2024, Form 1 will no longer be filed with your local Supervisor of Elections office. Instead, all Form 1s will be filed electronically with the Commission on Ethics. Please see detailed directions on filing here: https://ethics.state.fl.us/. Please note that Special District Supervisors are not required to file Form 6.

1 of 1

Section C

Highland Meadows West CDD
Field Management Report

January 16, 2024 Marshall Tindall
Field Services Manager
GMS

Complete

Landscaping

Landscaper has kept the CDD tracts well maintained.
Minor spot weeds are being addressed.
Routine irrigation reviews and normal repairs were done. Entrance beds, primarily at the Saguaro St entrance, are receiving heavy foot traffic and flax lilies are being trampled. A replacement proposal has been solicited from the landscaper for touchups.

z

3

Complete

Site Items

Minor fence repairs were completed where needed.
Wall and entrance sign cleaning was completed.
Minor cleaning of playground equipment was done at same time as walls.
Adjusted hinges on dog park gates to ensure they close properly.
Entrance lights were checked and confirmed in good working order before the holidays.

Highland Meadows West CDD Field Management Report | GMS 2024

In Progress

Site Items

Street sign straightening and additional fence repairs have been identified and are being scheduled.

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 D

Section 1

Highland Meadows West Community Development District

Summary of Check Register

October 4, 2023 to December 31, 2023

Fund	Date	Check No.'s	Amount

General Fund		
	10/6/23	499-501	$	14,876.09	
	10/12/23	502-506	$	15,009.11	
	11/3/23	507-514	$	13,551.04	
	11/20/23	515-517	$	8,786.48	
	12/1/23	518-522	$	1,489.76	
	12/6/23	523-525	$	5,335.70	
	12/14/23	526-527	$	4,976.01	
	12/22/23	528-529	$	1,366.50	
		Total Amount	$	65,390.69	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/09/24	PAGE	1
*** CHECK DATES 10/04/2023 - 12/31/2023 ***	HIGHLAND MEADOWS WEST-GF
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/06/23 00035	8/31/23 00058158 202308 310-51300-48000	*	340.09
NOT FY24 MEET DT 8/4/23
CA FLORIDA HOLDINGS, LLC	340.09 000499
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/06/23 00037	9/20/23 2335563	202308 310-51300-31100	*	3,215.00
ENGINEER SVCS AUG 23
DEWBERRY ENGINEERS, INC	3,215.00 000500
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/06/23 00011	9/21/23 20010	202310 310-51300-45000	*	6,197.00
FY24 ANNUAL INSURANCE
9/21/23 20010	202310 320-53800-45000	*	5,124.00
FY24 ANNUAL INSURANCE
EGIS INSURANCE ADVISORS, LLC	11,321.00 000501
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/23 00052	9/26/23 10752	202309 320-53800-48200	*	100.00
MAIL TRASH SEPT 23
CLEAN STAR SERVICES OF CENTRAL FL	100.00 000502
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/23 00005 10/02/23 89287	202310 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE FY24
DEPT OF ECONOMIC OPPORTUNITY	175.00 000503

10/12/23 00001	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
173	202310 310-51300-34000	*	3,343.67
MANAGEMENT FEES OCT 23
173	202310 310-51300-35200	*	100.00
WEBSITE ADMIN OCT 23
173	202310 310-51300-35100	*	150.00
INFORMATION TECH OCT 23
173	202310 310-51300-31300	*	500.00
DISSEMINATION SVCS OCT 23
173	202310 310-51300-51000	*	.21
OFFICE SUPPLIES OCT 23
173	202310 310-51300-42000	*	4.43
POSTAGE OCT 23
174	202310 320-53800-12000	*	695.67
FIELD MANAGEMENT OCT 23
GOVERNMENTAL MANAGEMENT SERVICES	4,793.98 000504
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/23 00026	9/14/23 10145	202309 320-53800-47300	*	215.57
REPLACE BROKEN ROTORS
10/01/23 10303	202310 320-53800-46200	*	4,278.67
LANDSCAPE MAINT OCT 23
PRINCE & SONS INC.	4,494.24 000505
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/23 00001	8/31/23 172	202308 320-53800-47400	*	445.89
GENERAL MAINT AUG 23
HIMW --HIGH WEST--	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/09/24	PAGE	2
*** CHECK DATES 10/04/2023 - 12/31/2023 ***	HIGHLAND MEADOWS WEST-GF
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/30/23 175	202310 310-51300-31700	*	5,000.00
ASSESSMENT ROLL CERT FY24
GOVERNMENTAL MANAGEMENT SERVICES	5,445.89 000506
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00041 10/17/23 BH101720 202310 310-51300-11000	*	200.00
BOS MEETING 10/17/23
BOBBIE HENLEY	200.00 000507
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00047 10/17/23 DA101720 202310 310-51300-11000	*	200.00
BOS MEETING 10/17/23
DANIEL ARNETTE	200.00 000508
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00001	9/30/23 176	202309 320-53800-47400	*	1,601.94
GENERAL MAINT SEPT 23
GOVERNMENTAL MANAGEMENT SERVICES	1,601.94 000509

11/03/23	00051	10/17/23	
- - - - - - - -
11/03/23 00043	- - - -
10/17/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - JP101720 202310 310-51300-11000	*	200.00
BOS MEETING 10/17/23
JESSICA PETRUCCI	200.00 000510
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - JK101720 202310 310-51300-11000	*	200.00
BOS MEETING 10/17/23
JESSICA KOWALSKI	200.00 000511
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00044 10/17/23 LR101720 202310 310-51300-11000	*	200.00
BOS MEETING 10/17/23
LINDSEY RODEN	200.00 000512
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00031 10/19/23 4652059	202310 300-15500-10000	*	5,762.62
1% ADMIN FEE - DEBT
10/19/23 4652060	202310 300-15500-10000	*	4,674.55
1% ADMIN FEE - O&M
POLK COUNTY PROPERTY APPRAISER	10,437.17 000513
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/23 00026 10/11/23 10442	202310 320-53800-47300	*	511.93
REPLACE BROKEN NOZZLES
PRINCE & SONS INC.	511.93 000514
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/20/23 00001 11/01/23 177	202311 310-51300-34000	*	3,343.67
MANAGEMENT FEES NOV 23
11/01/23 177	202311 310-51300-35200	*	100.00
WEBSITE ADMIN NOV 23
11/01/23 177	202311 310-51300-35100	*	150.00
INFORMATION TECH NOV 23
11/01/23 177	202311 310-51300-31300	*	500.00
DISSEMINATION SVC NOV 23
HIMW --HIGH WEST--	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/09/24	PAGE	3
*** CHECK DATES 10/04/2023 - 12/31/2023 ***	HIGHLAND MEADOWS WEST-GF
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/01/23 177	202311 310-51300-51000	*	.24

310-51300-42000	*	41.83	
310-51300-42500	*	1.35	

OFFICE SUPPLIES NOV 23 11/01/23 177	202311
POSTAGE NOV 23
11/01/23 177	202311
COPIES NOV 23
GOVERNMENTAL MANAGEMENT SERVICES	4,137.09 000515
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/20/23 00024 11/20/23 11202023 202311 300-20700-10200	*	804.15
ASSESSMENT TSFR SER19
11/20/23 11202023 202311 300-20700-10200	*	393.00
ASSESSMENT TSFR SER20 A-2
11/20/23 11202023 202311 300-20700-10200	*	139.06
ASSESSMENT TSFR SER20 A-3
HIGHLAND MEADOWS WEST CDD C/O	1,336.21 000516
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/20/23 00036	8/08/23 7190	202307 310-51300-31500	*	1,905.82
GENERAL COUNSEL JULY 23
11/09/23 8015	202310 310-51300-31500	*	1,407.36
GENERAL COUNSEL OCT 23
KILINSKI / VAN WYK, PLLC	3,313.18 000517
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00041 11/21/23 BH112120 202311 310-51300-11000	*	200.00
BOS MEETING 11/21/23
BOBBIE HENLEY	200.00 000518
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00054 10/31/23 00059887 202310 310-51300-48000	*	335.30
NOT BOS MEETING 10/6/23
10/31/23 00059887 202310 310-51300-48000	*	354.46
NOT ANNUAL AUDIT 10/20/23
GANNETT FLORIDA LOCALIQ	689.76 000519
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00051 11/21/23 JP112120 202311 310-51300-11000	*	200.00
BOS MEETING 11/21/23
JESSICA PETRUCCI	200.00 000520
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00043 11/21/23 JK112120 202311 310-51300-11000	*	200.00
BOS MEETING 11/21/23
JESSICA KOWALSKI	200.00 000521
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00044 11/21/23 LR112120 202311 310-51300-11000	*	200.00
BOS MEETING 11/21/23
LINDSEY RODEN	200.00 000522
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/06/23 00052 10/30/23 10943	202310 320-53800-48200	*	100.00
MAIL TRASH OCT23
HIMW --HIGH WEST--	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/09/24	PAGE	4
*** CHECK DATES 10/04/2023 - 12/31/2023 ***	HIGHLAND MEADOWS WEST-GF
BANK A HIGHLAND MEADOW WEST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/17/23 11152	202311 320-53800-48200	*	100.00
MAIL TRASH NOV 23
CLEAN STAR SERVICES OF CENTRAL FL	200.00 000523
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/06/23 00001 10/31/23 179	202310 320-53800-47400	*	857.03
GENERAL MAINTENACE OCT23
GOVERNMENTAL MANAGEMENT SERVICES	857.03 000524
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/06/23 00026 11/01/23 10682	202311 320-53800-46200	*	4,278.67
LANDSCAPE MAINT NOV 23
PRINCE & SONS INC.	4,278.67 000525
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/14/23 00001 12/01/23 180	202312 310-51300-34000	*	3,343.67
MANAGEMENT FEES-DEC23
12/01/23 180	202312 310-51300-35200	*	100.00
WEBSITE ADMIN-DEC23
12/01/23 180	202312 310-51300-35100	*	150.00
INFORMATION TECH-DEC23
12/01/23 180	202312 310-51300-31300	*	500.00
DISSEMINATION AGENT-DEC23
12/01/23 180	202312 310-51300-51000	*	.24
OFFICE SUPPLIES-DEC23
12/01/23 180	202312 310-51300-42000	*	5.06
POSTAGE-DEC23
12/01/23 180	202312 310-51300-42500	*	2.10
COPIES-DEC23
12/01/23 181	202312 320-53800-12000	*	695.67
FIELD MANAGEMENT-DEC23
GOVERNMENTAL MANAGEMENT SERVICES	4,796.74 000526
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/14/23 00026 11/15/23 10840	202312 320-53800-47300	*	179.27
RPLC HEAD,ROTOR,NOZZLES
PRINCE & SONS INC.	179.27 000527
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/22/23 00036 12/17/23 8183	202311 310-51300-31500	*	1,226.50
GENERAL COUNSEL NOV23
KILINSKI / VAN WYK, PLLC	1,226.50 000528
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/22/23 00026	3/31/23 8420	202303 320-53800-49000	*	140.00
GATOR BAGS 1117/1173 SAG
PRINCE & SONS INC.	140.00 000529
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	65,390.69
TOTAL FOR REGISTER	65,390.69 HIMW --HIGH WEST--	CWRIGHT

Section 2

Highland Meadows West
Community Development District

Unaudited Financial Reporting
November 30, 2023

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 Reserve Fund	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

Highland Meadows West
Community Development District Combined Balance Sheet November 30, 2023

General
Fund

Debt Service
Fund

Capital Reserve
Fund

Totals
Governmental Funds

Assets:
Cash:		
Operating Account	$	160,448	$	-	$	-	$	160,448	
Money Market Funds
Investments:	$	-	$	-	$	50,403	$	50,403	
Series 2019 Reserve	
$	-	
$	160,125	
$	-	
$	160,125	
Revenue	$	-	$	45,634	$	-	$	45,634	
Prepayment
Series 2020A2	$	-	$	1,087	$	-	$	1,087	
Reserve	$	-	$	78,728	$	-	$	78,728	
Revenue	$	-	$	21,093	$	-	$	21,093	
Prepayment	$	-	$	1	$	-	$	1	
Series 2020A3
Reserve	
$	-	
$	27,886	
$	-	
$	27,886	
Revenue	$	-	$	10,447	$	-	$	10,447	
Prepayment	$	-	$	1	$	-	$	1	
Due from General Fund	$	-	$	13,492	$	-	$	13,492	
Prepaid Expenses	$	10,437	$	-	$	-	$	10,437	
Total Assets	$	170,885	$	358,494	$	50,403	$	579,782	
Liabilities:					
Accounts Payable	$	8,888	$	-	$	-	$	8,888	
Due to Debt Service	$	13,492	$	-	$	-	$	13,492	
Total Liabilites	$	22,380	$	-	$	-	$	22,380	
Fund Balance:
Nonspendable:
Prepaid Items	$	10,437	

$	-	$	-	$	10,437	
Restricted for:					
Debt Service - Series 2019	$	-	$	214,966	$	-	$	214,966	
Debt Service - Series 2020A2	$	-	$	103,790	$	-	$	103,790	
Debt Service - Series 2020A3	$	-	$	39,738	$	-	$	39,738	
Assigned for:
Capital Reserves	
$	-	
$	-	$	50,403	$	50,403	
Unassigned	$	138,068	$	-	$	-	$	138,068	
Total Fund Balances	$	148,505	$	358,494	$	50,403	$	557,402	
					
Total Liabilities & Fund Balance	$	170,885	$	358,494	$	50,403	$	579,782	

Highland Meadows West
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:

Assessments - Tax Roll	$	434,733	$	10,945	$	10,945	$	-	
Other Revenue	$	-	$	-	$	30	$	30	
Total Revenues	$	434,733	$	10,945	$	10,975	$	30	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	2,000	$	1,800	$	200	
Engineering	$	15,000	$	2,500	$	-	$	2,500	
District Counsel	$	18,961	$	3,160	$	2,634	$	526	
Annual Audit	$	6,100	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	6,000	$	1,000	$	1,000	$	-	
Trustee Fees	$	12,297	$	4,840	$	4,840	$	-	
Management Fees	$	40,124	$	6,687	$	6,687	$	(0)	
Information Technology	$	1,800	$	300	$	300	$	-	
Website Maintenance	$	1,200	$	200	$	200	$	-	
Postage & Delivery	$	970	$	162	$	46	$	115	
Office Supplies	$	1,000	$	167	$	0	$	166	
Copies	$	500	$	83	$	1	$	82	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Legal Advertising	$	2,500	$	417	$	690	$	(273)	
Other Current Charges	$	972	$	162	$	78	$	85	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,385	$	33,739	$	29,648	$	4,090	

Highland Meadows West
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Operations & Maintenance		
Field Expenditures
Property Insurance	
$	4,745	
$	4,745	
$	5,124	
$	(380)	
Field Management	$	8,348	$	1,391	$	1,391	$	(0)	
Interlocal Amenity Agreement	$	101,033	$	-	$	-	$	-	
Playground Lease	$	30,000	$	5,000	$	2,725	$	2,275	
Landscape Maintenance	$	56,250	$	9,375	$	8,557	$	818	
Landscape Replacement	$	18,000	$	3,000	$	-	$	3,000	
Streetlights	$	19,800	$	3,300	$	1,657	$	1,643	
Electric	$	6,864	$	1,144	$	1,285	$	(141)	
Water & Sewer	$	5,400	$	900	$	314	$	586	
Sidewalk & Asphalt Maintenance	$	2,500	$	417	$	-	$	417	
Irrigation Repairs	$	6,000	$	1,000	$	512	$	488	
General Repairs & Maintenance	$	10,000	$	1,667	$	857	$	810	
Janitorial	$	1,200	$	200	$	200	$	-	
Contingency	$	7,500	$	1,250	$	-	$	1,250	
Subtotal Operations & Maintenance	$	277,639	$	33,388	$	22,622	$	10,766	
					
Total Expenditures	$	410,024	$	67,127	$	52,270	$	14,857	
					
Excess (Deficiency) of Revenues over Expenditures	$	24,709	$	(56,182)	$	(41,295)	$	(14,827)	

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(50,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(25,291)		$	(41,295)		
					
Fund Balance - Beginning	$	25,291		$	189,801		
					
Fund Balance - Ending	$	-		$	148,505		

Highland Meadows West
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending November 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Assessments	$	322,524	$	8,120	$	8,120	$	-	
Interest Income	$	-	$	-	$	3,361	$	3,361	
Total Revenues	$	322,524	$	8,120	$	11,481	$	3,361	

Expenditures:					
Interest - 11/1	$	113,019	$	113,019	$	113,019	$	-	
Principal - 11/1	$	90,000	$	90,000	$	90,000	$	-	
Interest - 5/1	$	111,219	$	-	$	-	$	-	
Total Expenditures	$	314,238	$	203,019	$	203,019	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	8,287		$	(191,537)	$	3,361	
					
Fund Balance - Beginning	$	240,954		$	406,504		
					
Fund Balance - Ending	$	249,241		$	214,966		

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 November 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Assessments	$	157,625	$	3,968	$	3,968	$	-	
Interest Income	$	-	$	-	$	1,214	$	1,214	
Total Revenues	$	157,625	$	3,968	$	5,182	$	1,214	

Expenditures:					
Interest - 11/1	$	48,297	$	48,297	$	48,297	$	-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	48,297	$	-	$	-	$	-	
Total Expenditures	$	156,594	$	48,297	$	48,297	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,031	$	-	$	(43,115)	$	1,214	
					
Fund Balance - Beginning	$	66,304		$	146,905		
					
Fund Balance - Ending	$	67,335		$	103,790		

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 November 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Assessments	$	55,775	$	1,404	$	1,404	$	-	
Interest Income	$	-	$	-	$	451	$	451	
Total Revenues	$	55,775	$	1,404	$	1,855	$	451	

Expenditures:					
Interest - 11/1	$	16,634	$	16,634	$	16,634	$	-	
Principal - 5/1	$	20,000	$	-	$	-	$	-	
Interest - 5/1	$	16,634	$	-	$	-	$	-	
Total Expenditures	$	53,269	$	16,634	$	16,634	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,506		$	(14,780)	$	451	
					
Fund Balance - Beginning	$	25,937		$	54,518		
					
Fund Balance - Ending	$	28,444		$	39,738		

Highland Meadows West
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending November 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	
Revenues

Interest Income	

$	-	

$	-	$	403	

$	403	
Total Revenues	$	-	$	-	$	403	$	403	

Expenditures:

Capital Outlay	

$	-	

$	-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
				
Excess (Deficiency) of Revenues over Expenditures		$	-	$	403	$	403	
Other Financing Sources/(Uses)

Transfer In/(Out)	

$	50,000	

$	-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	50,000	$	-	$	-	$	-	
				
Net Change in Fund Balance	$	50,000	$	403		
				
Fund Balance - Beginning	$	50,000	$	50,000		
				
Fund Balance - Ending	$	100,000	$	50,403		

Highland Meadows West
Community Development District Month to Month

Nov

Dec

Jan

Feb

March

April

May

June

July

Aug

Sept

Total

	Oct		
Revenues:			
Assessments - Tax Roll	$	-	$	10,	
Other Revenue	$	30	$	
Total Revenues	$	30	$	10,	

945  $
-	$

-	$	-	$
-	$	-	$

-	$	-	$
-	$	-	$

-	$	-	$
-	$	-	$

-	$	-	$
-	$	-	$

-	$	-	$
-	$	-	$

10,945
30

945  $

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

10,975

Expenditures:		
General & Administrative:		
Supervisor Fees	$	1,000	$	800	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,800	
Engineering	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
District Counsel	$	1,407	$	1,227	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,634	
Annual Audit	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,000	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Arbitrage	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	500	$	500	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,000	
Trustee Fees	$	4,840	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,840	
Management Fees	$	3,344	$	3,344	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,687	
Information Technology	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	300	
Website Maintenance	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	200	
Postage & Delivery	$	4	$	42	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	46	
Office Supplies	$	0	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	0	
Printing & Binding	$	-	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Insurance	$	6,197	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,197	
Legal Advertising	$	690	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	690	
Other Current Charges	$	39	$	39	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	78	
Dues, Licenses & Subscriptions	$	175	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	23,446	$	6,202	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	29,648	

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 Janitorial
General Repairs & Maintenance Contingency
Security

$	5,124  $
$	696  $
$	-  $
$	1,363  $
$	4,279  $
$	-  $
$	1,501  $
$	659  $
$	173  $
$	512  $
$	100  $
$	857  $
$	-  $
$	-  $

-  $
696  $
-  $
1,363  $
4,279  $
-  $
155  $
626  $
141  $
-  $
100  $
-  $
-  $
-  $

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

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

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

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

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

5,124
1,391
- 2,725
8,557
- 1,657
1,285
314
512
200
857
-
-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(38,679)  $	(2,617)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(41,295)

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

Excess (Deficiency) of Revenues over Expenditures	$	(38,679)  $	(2,617)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(41,295)

Total Expenditures	$	38,709  $	13,562  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	52,270

Total Operations & Maintenance	$	15,263  $	7,359  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	22,622

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)	
LESS: PRINCIPAL PAYMENT - 11/01/23	($90,000)	
CURRENT BONDS OUTSTANDING	$4,600,000	

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)	
LESS: PRINCIPAL PAYMENT - 05/01/23	($60,000)	
CURRENT BONDS OUTSTANDING	$2,600,000	

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)	
LESS: PRINCIPAL PAYMENT - 05/01/23	($20,000)	
CURRENT BONDS OUTSTANDING	$895,000	

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 2024

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	

11/17/23	
ACH	
$7,084.05	
($283.36)	
($136.01)	
$0.00	
$6,664.68	
$2,984.94	
$2,214.50	
$1,082.28	
$382.96	
$6,664.68	
11/24/23	ACH	$18,890.80	($755.61)	($362.70)	$0.00	$17,772.49	$7,959.86	$5,905.34	$2,886.07	$1,021.22	$17,772.49	
	TOTAL	$	25,974.85	$	(1,038.97)  $	(498.71)  $	-	$  24,437.17	$  10,944.80	$	8,119.84	$	3,968.35	$	1,404.18	$	24,437.17	

3%
$ 946,219.36

Net Percent Collected
Balance Remaining to Collect