Highland Meadows West
Community Development District Agenda
October 15, 2024

Agenda

Highland Meadows West
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
October 8, 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, October 15, 2024 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/88141840339
Call-In Information: 1-646-931-3860   Meeting ID: 881 4184 0339
Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period
Approval of Minutes of the July 17, 2024, Board of Supervisors Meetings
Organizational Matters
Administration of Oath of Office to Supervisor Fulfilling Seat 2
Consideration of Consideration of Proposal for "No Stopping" Signage at Orchid Terrace Entrance
Staff Reports
Attorney
Engineer
Consideration of Dewberry Work Authorization 2025-1
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 regular meeting of the Board of Supervisors of the Highland Meadows West Community Development District was held on Tuesday, July 16, 2024 at 9:30 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 (Appointed as Chairperson)
Lindsey Roden	Assistant Secretary (Appointed as Vic Chair)
Jessica Spencer	Assistant Secretary Also, present were:
Monica Virgen	District Manager, GMS
Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, KVW Law
Marshall Tindall	Field Services Manager, GMS
Chace Arrington by Zoom	District Engineer

The following is a summary of the discussions and actions taken at the July 16, 2024 Highland Meadows West Community Development District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order at 10:01 a.m. Three Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen noted this public comment period is for items on the agenda today. Are there are any members of the public who would like to make a comment?
Resident – Questioned the right of way tree replacement for $133,000. Ms. Adams noted that item will be addressed during the public hearing for the budget adoption.

THIRD ORDER OF BUSINESS	Approval of Minutes of June 18, 2024
Board of Supervisors Meeting
Ms. Virgen presented the minutes from the June 18, 2024 Board of Supervisors meeting for approval. These minutes have been reviewed by District Counsel and District Management. The Board had no changes to the minutes.

On MOTION by Ms. Henley seconded by Ms. Roden, with all in favor, the Minutes of the June 18, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Ms. Virgen stated this is the public hearing for adopting the budget for FY2025 as well as imposing assessments and certifying an assessment roll. She asked for a motion to open the public hearing.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2024-10 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds
Ms. Virgen presented Resolution 2024-10 which memorializes 60 days prior to today’s public hearing, the proposed budget had been provided to the Polk County government and noticed in accordance with Florida statutes as well as published on the District’s website. A copy of the proposed budget is attached to the resolution. None of the line items have changed since the proposed budget was approved. The only exception is the actuals have been updated. There are 442 units and the proposed gross assessment per unit for FY2025 is $1,431.57 and will be on the Polk County property tax bill. The right of way tree inspections and right of way tree replacements are driving the increase. This would be a new project with monthly inspections of the right of way area where trees not in compliance with Haines City Landscape Codes would be noted and information would be provided to HOA and letters to property owners. The right of way tree replacements are the costs to replace some of the trees that are out of compliance.

District management staff has attempted to work with HOA as well as private property owners and has expended some funds to replace trees out of a landscape maintenance budget. The city stated if these areas are not brought into compliance, the CDD will be responsible for fines that could be up to $500 per tree per day. The District attorney advised to add money to the budget to replace trees and avoid the expensive fees.
Ms. Adams noted if homeowners take responsibility that their property and that verge area is compliant with Haines City codes, there would be no enforcement actions or fines. Mr. Tindall did an inspection on July 3rd and found at least 117 locations where trees were not in compliance with Haines City landscape code. The proposed budget amount of $133,000 allows for planting of the trees that will meet Haines City landscape codes and allows for maintenance of the trees.
Resident (Christina) – Noted she is taking care of her trees and shouldn’t be responsible for this. Ms. Adams noted legally the CDD has restrictions on ability to assess residents individually.
Resident – Stop being hard on HOA and HOA should get on individual residents to do their part. Ms. Adams noted if the HOA would be proactive and enforce the declarations it would resolve the issue. The CDD made the HOA aware of this.
Resident (Joyce) – HOA sent her a letter to replace a tree that wasn’t there when she moved in. HOA is not doing their job.
Resident (Christina) – Can this item be in discussion and residents not have to pay for this. Ms. Adams noted this item has been discussed during the proposed budget and on the Zoom meeting with property owners. The CDD’s attorney recommended the Board budget for this now to avoid expensive fines during the next fiscal year. Resident asked if the additional money that is not used, will it be credited amongst other things. Ms. Adams noted the District will not expend any unnecessary funds on right of way trees nor any other expenses.
Resident – Streetlights on budget, have more been added? Ms. Adams noted there is an anticipated utility service increase but they will monitor that line item. No additional streetlights compared to prior fiscal year. What about stoplights or stop signs? Ms. Adams noted those have already been installed but from time to time may need to be replaced or straightened. It’s an absorbable cost under general repairs/maintenance.

Resident – Commented about cars parking on grass. Report to management any cars that are not following the CDD parking rules. Asked if trees are removed from his yard, is he responsible for that or installing a fence. Ms. Adams noted when there is a question about a private lot, it’s an HOA question. The CDD doesn’t approve installation of improvements on the resident’s private lot and is usually an HOA matter.
Ms. Adams asked for a motion to close the public hearing.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Closing the Public Hearing, was approved.

Ms. Henley noted when it comes to code enforcement the $500 a day, unfortunately it is cheaper to do this than the fine per tree per day.
Resident – Why are they charging the CDD and not the person in charge of the trees. Ms. Henley stated because the CDD owns the property that the trees are on.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, Resolution 2024-10 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds, was approved.

Consideration of Resolution 2024-11 Imposing Special Assessments and Certifying Assessment Roll
Ms. Adams noted now that the budget has been adopted, it needs to be funded. Resolution 2024-11 imposes assessments for O&M fees and allows for the collection of the debt service fee. Attached to the resolution is a copy of the adopted budget as well as the certified assessment roll.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, Resolution 2024-11 Imposing Special Assessments and Certifying Assessment Roll, was approved.

FIFTH ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Supervisor Kowalski, Seat 2
Ms. Virgen stated that a resignation was received from Supervisor Kowalski, seat 2.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Acceptance of Supervisor Kowalski’s resignation, was approved.

Appointment of Individual to Fulfill Vacancy of Seat 2
Ms. Virgen asked if the Board would like to appoint anyone for seat 2. Ms. Roden recommended Kristin Cassidy.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, Appointing Kristin Cassidy to Seat 2, was approved.

Administration of Oath of Office to Newly Appointed Supervisor
Ms. Virgen stated Ms. Cassidy is not present so they will administer the oath of office at the next meeting when she is present.

Consideration of Resolution 2024-12 Electing Officers
Ms. Virgen stated this gives the Board the opportunity to redo the Chair or Assistant Secretary or keep the Board the same and add the new Supervisor as Assistant Secretary. Ms. Spencer nominated Bobbie Henley as Chair, Lindsey Roden Vice Chair, and all other Supervisors as Assistant Secretaries. This resolution also includes adding herself, Monica Virgen as Assistant Secretary.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, Resolution 2024-12 Electing Officers with Bobbie Henley as Chair, Lindsey Roden as Vice Chair, Monica Virgen as Assistant Secretary as well as all other Board members as Assistant Secretaries, was approved.

SIXTH ORDER OF BUSINESS	Presentation of Fiscal Year 2023 Financial
Audit Report
Ms. Virgen stated this audit report was provided by DiBartolomeo, McBee, Hartley, & Barnes. The letter to management noted it is a clean audit.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Fiscal Year 2023 Financial Audit Report, was approved.

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

Engineer
Mr. Arrington had nothing to report.

Field Manager’s Report
Mr. Tindall presented the field manager’s report.

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register from June 1, 2024 through June 30, 2024 totaling
$17,260.01 to the Board for approval. She offered to answer any questions. Hearing none, she asked for a motion of approval.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Check Register totaling $17,260.01, was approved.

Balance Sheet and Income Statement
Ms. Virgen presented the unaudited financials on page 100 of the agenda package. This is for informational purposes only. No action is necessary.

Adoption of District Goals & Objectives
Ms. Virgen stated there is a new statutory requirement for Special Districts to approve annual goals and objectives. This requirement deadline is October 1, 2025. She recommended approving the standard set of goals and objectives put together by GMS.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Adoption of District Goals & Objectives, was approved.

Approval of Fiscal Year 2025 Meeting Schedule
Ms. Virgen noted this meeting schedule contemplates the Board will host meeting in accordance with the current meeting schedule at 10:00 a.m. on the third Tuesday of each month at this location.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Fiscal Year 2025 Meeting Schedule, was approved.

August 20th Meeting to be held at Lake Alfred Public Library
Ms. Virgen reminded the Board that the August 20th meeting will be at the Lake Alfred Public Library.

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

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

TENTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

to be provided under separate cover

Section VI

Section B

Section 1

Sent Via Email: tadams@gmscfl.com

September 13, 2024

Ms. Tricia Adams, District Manager
Highland Meadows West Community Development District c/o Governmental Management Services
219 East Livingston Street Orlando, Florida 32801

Subject:	Work Authorization Number 2025-1
Highland Meadows West Community Development District District Engineering Services

Dear Ms. Adams:

Dewberry Engineers Inc. is pleased to submit this Work Authorization for the Highland Meadows West Community Development District (District). We will provide these services pursuant to our current agreement (“District Engineering Agreement”) as follows.

General Engineering Services

The District will engage the services of Dewberry Engineers Inc. (Engineer) as District Engineer to perform those services as necessary, pursuant to the District Engineering Agreement, including attendance at Board of Supervisors meetings, review and approval of requisitions, or other activities as directed by the District’s Board of Supervisors.

Our fee for this task will be based on time and materials, in accordance with the enclosed Schedule of Charges. The referenced Schedule of Charges is valid for fiscal year 2025 only. We estimate a budget of $15,000, plus other direct costs.

Other Direct Costs

Other direct costs include items such as printing, drawings, travel, deliveries, et cetera. This does not include any of the application fees for the various agencies, which are the owner’s responsibility and have not been accounted for in this proposal. We estimate a budget of $100.

This Work Authorization, together with the referenced District Engineering Agreement, represents the entire understanding between the Highland Meadows West Community Development District and Dewberry Engineers Inc. with regard to the referenced project. If you wish to accept this Work Authorization, please sign where indicated and return one complete copy to Aimee Powell, Senior Office Administrator in our Orlando office at 800 N. Magnolia Avenue, Suite 1000, Orlando, Florida 32803 (or via email at apowell@dewberry.com). Upon receipt, we will promptly schedule our services.

Page 1 of 2

Ms. Tricia Adams
Highland Meadows West CDD Work Authorization 2025-1
September 13, 2024

Thank you for choosing Dewberry Engineers Inc. We look forward to working with you and your staff. Sincerely,

Joey V. Duncan, PE	Reinardo Malavé, P.E.
Principal Engineer	Associate Vice President

JD:ap
Q:\HIGHLAND MEADOWS WEST CDD - 50138450\Adm\Correspondence\AAS Highland Meadows West CDD District Engineering Services – 09-13-2024
Enclosures

APPROVED AND ACCEPTED

By: 		 Authorized Representative of
Highland Meadows West Community Development District Date: 	

Page 2 of 2

Section C

to be provided under separate cover

Section D

Section 1

Highland Meadows West Community Development District

Summary of Check Register

July 1, 2024 to September 30, 2024

	Fund	Date	Check No.'s	Amount	

General Fund					
		7/11/24	602-604	$	58,854.98	
		7/16/24	605-606	$	140,100.00	
		7/23/24	607-611	$	2,905.54	
		7/30/24	612-613	$	3,021.42	
		8/6/24	614	$	1,977.50	
		8/13/24	615-617	$	14,863.91	
		8/27/24	618	$	115.00	
		9/3/24	619-621	$	600.00	
		9/10/24	622-625	$	15,111.71	
		9/17/24	626-629	$	13,714.87	
		9/24/24	630	$	5,250.00	

Total Amount	$	256,514.93

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

7/11/24 00001	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	

*	3,343.67		
*	100.00			
*	150.00			
*	500.00			
*	.27			
*	43.10			
*	1.35			
*	695.67			

199	202407 310-51300-34000
MANAGEMENT FEES-JUL24
199	202407 310-51300-35200
WEBSITE ADMIN-JUL24
199	202407 310-51300-35100
INFORMATION TECH-JUL24
199	202407 310-51300-31300
DISSEMINATION SVCS-JUL24
199	202407 310-51300-51000
OFFICE SUPLIES-JUL24
199	202407 310-51300-42000
POSTAGE-JUL24
199	202407 310-51300-42500
COPIES-JUL24
200	202407 320-53800-12000
FIELD MANAGEMENT-JUL24
GOVERNMENTAL MANAGEMENT SERVICES	4,834.06 000602
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/11/24 00053	7/11/24 07112024 202407 300-58100-10000	*	50,000.00
FY24 CAPITAL RESERVE TSFR
HIGHLAND MEADOWS WEST CAP RES ACCT	50,000.00 000603
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/11/24 00024	7/11/24 07112024 202407 300-20700-10200	*	2,419.83
ASSESSMENT TSFR-S2019
7/11/24 07112024 202407 300-20700-10200	*	1,182.62
ASSESSMENT TSFR-S2020 A2
7/11/24 07112024 202407 300-20700-10200	*	418.47
ASSESSMENT TSFR-S2020 A3
HIGHLAND MEADOWS WEST CDD C/O	4,020.92 000604
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00052	6/30/24 12629	202406 320-53800-48200	*	100.00
CLEANING SVCS-JUN24
CLEAN STAR SERVICES OF CENTRAL FL	100.00 000605
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00058	7/15/24 07152024 202407 300-58100-10000	*	140,000.00

- - - - - - - - 7/23/24 00041	HIGHLAND MEADOWS
- - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 BH071620 202407 310-51300-11000	WEST C/O STATE
- - - - - - - -	-	-	-	- -
*	-	-	-	-	-	-	140,000.00
- - - - - - - - -	000606
- - -	
	BOBBIE HENLEY												200.00	000607	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - -	-	-	-	- -	-	-	-	-	-	-	- - - - - - - - -	- - -	
7/23/24 00051	7/16/24 JS071620 202407 310-51300-11000					*							200.00		
	SUPERVISOR FEES-07/19/24														

GF EXCESS TSFR TO SBA

SUPERVISOR FEES-07/16/24

200.00

JESSICA PETRUCCI	200.00 000608
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIMW --HIGH WEST--	CWRIGHT

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/23/24 00036	7/16/24 9943	202406 310-51300-31500	*	1,834.87
ATTORNEY SVCS-JUN24
KILINSKI VAN WYK, PLLC	1,834.87 000609
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/23/24 00044	7/16/24 LR071620 202407 310-51300-11000	*	200.00
SUPERVISOR FEES-07/16/24
LINDSEY RODEN	200.00 000610
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/23/24 00026	7/01/24 13248	202407 320-53800-47300	*	470.67
IRRIGATION INSPECTION
PRINCE & SONS INC.	470.67 000611
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/30/24 00059	7/15/24 90103075 202407 310-51300-32200	*	2,850.00
FY23 AUDIT SVCS
DIBARTOLOMEO,MCBEE,HARTLEY & BARNES	2,850.00 000612
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/30/24 00038	1/03/24 01032024 202401 310-51300-42000	*	171.42
MAILING FY23 TAX NOTICE
JOE G TEDDER, TAX COLLECTOR	171.42 000613
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/06/24 00037	7/26/24 22415754 202406 310-51300-31100	*	435.00
GENERAL ENGINEERING-JUN24
7/26/24 22415755 202406 310-51300-31100	*	1,542.50
ANNUAL ENGINEER RPORT F24
DEWBERRY ENGINEERS, INC	1,977.50 000614
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00052	7/26/24 12849	202407 320-53800-48200	*	100.00

SERVICES OF	CENTRAL	FL		
- - - - - -	- - - -	- -	-	-	- -	-	-	-	-	-	- - - - -	
					*						1,715.00	

CLEANING SVCS-JUL24

CLEAN STAR
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00001	6/30/24 203	202406 320-53800-47400

	*	3,343.67	
	*	100.00	
	*	150.00	

FIX FENCE/STORMWTER/POND 8/01/24 201	202408 310-51300-34000
MANAGEMENT FEES-AUG24
8/01/24 201	202408 310-51300-35200
WEBSITE ADMIN-AUG24
8/01/24 201	202408 310-51300-35100
INFORMATION TECH-AUG24
8/01/24 201	202408 310-51300-31300	*	500.00
DISSEMINATION SVCS-AUG24
8/01/24 201	202408 310-51300-51000	*	.24
OFFICE SUPLIES-AUG24
8/01/24 201	202408 310-51300-42000	*	118.51
POSTAGE-AUG24
8/01/24 201	202408 310-51300-42500	*	54.15
COPIES-AUG24

100.00 000615
- - - - - - - -

HIMW --HIGH WEST--	CWRIGHT

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/01/24 202	202408 320-53800-12000	*	695.67
FIELD MANAGEMENT-AUG24
GOVERNMENTAL MANAGEMENT SERVICES	6,677.24 000616
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00026	7/01/24 13248A	202407 320-53800-46200	*	3,808.00 LANDSCAPING MAINT-JUL24
8/01/24 13673	202408 320-53800-46200	*	4,278.67
LANDSCAPE MAINT-AUG24
PRINCE & SONS INC.	8,086.67 000617
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/27/24 00037	8/22/24 22417607 202407 310-51300-31100	*	115.00
ENGINEERING SVCS-JUL24
DEWBERRY ENGINEERS, INC	115.00 000618
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00041	6/05/24 BH060520 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-06/05/24
BOBBIE HENLEY	200.00 000619
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00051	6/05/24 JP060520 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-06/05/24
JESSICA PETRUCCI	200.00 000620
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00044	6/05/24 LR060520 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-06/05/24
LINDSEY RODEN	200.00 000621
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00011	9/03/24 25132	202409 300-15500-10000	*	11,902.00
FY25 INSURANCE POLICY
EGIS INSURANCE ADVISORS, LLC	11,902.00 000622
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00054	6/30/24 00065226 202406 310-51300-48000	*	2,981.54
NOT OF FY25 BUDGET
GANNETT FLORIDA LOCALIQ	2,981.54 000623
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00024	9/10/24 09102024 202409 300-20700-10200	*	12.03
ASSESSMENT TSFR-S2019
9/10/24 09102024 202409 300-20700-10200	*	5.88
ASSESSMENT TSFR-S2020A2
9/10/24 09102024 202409 300-20700-10200	*	2.08
ASSESSMENT TSFR-S2020A3
HIGHLAND MEADOWS WEST CDD C/O	19.99 000624
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00060	8/18/24 09851338 202408 310-51300-48000	*	208.18
NOTICE OF BOS MEETING
TRIBUNE PUBLISHING COMPANY, LLC DBA	208.18 000625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIMW --HIGH WEST--	CWRIGHT

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/17/24 00052	8/28/24 13055	202408 320-53800-48200	*	100.00
CLEANING SVCS-AUG24
CLEAN STAR SERVICES OF CENTRAL FL	100.00 000626

9/17/24 00001	7/31/24	
	9/01/24	
	9/01/24	
	9/01/24	
	9/01/24	
	9/01/24	
	9/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
204	202407 320-53800-47400	*	4,385.00
POND SED/RIPRAP/REGRADE
205	202409 310-51300-34000	*	3,343.67
MANAGEMENT FEES-SEP24
205	202409 310-51300-35200	*	100.00
WEBSITE ADMIN-SEP24
205	202409 310-51300-35100	*	150.00
INFORMATION TECH-SEP24
205	202409 310-51300-31300	*	500.00
DISSEMINATION SVCS-SEP24
205	202409 310-51300-51000	*	.33
OFFICE SUPPLIES-SEP24
205	202409 310-51300-42000	*	29.07
POSTAGE-SEP24
9/01/24 206	202409 320-53800-12000	*	695.67
FIELD MANAGEMENT-SEP24
9/01/24 206	202409 310-51300-49000	*	21.46
STAPLES-PRINTS SEP COVERS
GOVERNMENTAL MANAGEMENT SERVICES	9,225.20 000627
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00036	9/11/24 10226	202408 310-51300-31500	*	111.00
ATTORNEY SVCS-AUG24
KILINSKI VAN WYK, PLLC	111.00 000628
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00026	9/01/24 14158	202409 320-53800-46200	*	4,278.67
LANDSCAPE MAINT-SEPT24
PRINCE & SONS INC.	4,278.67 000629
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00001	9/15/24 207	202409 300-15500-10000	*	5,250.00
ASSESSMENT ROLL-FY25
GOVERNMENTAL MANAGEMENT SERVICES	5,250.00 000630
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	256,514.93
TOTAL FOR REGISTER	256,514.93

HIMW --HIGH WEST--	CWRIGHT

Section 2

Highland Meadows West
Community Development District

Unaudited Financial Reporting
August 31, 2024

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
August 31, 2024

General
Fund

Debt Service
Fund

Capital Reserve
Fund

Totals
Governmental Funds

Assets:
Cash:		
Operating Account	$	130,359	$	-	$	-	$	130,359	
State Board Administration	$	140,779	$	-	$	-	$	140,779	
Money Market Funds
Investments:	$	-	$	-	$	102,593	$	102,593	
Series 2019 Reserve	
$	-	
$	160,125	
$	-	
$	160,125	
Revenue	$	-	$	272,236	$	-	$	272,236	
Prepayment
Series 2020A2	$	-	$	1,128	$	-	$	1,128	
Reserve	$	-	$	78,728	$	-	$	78,728	
Revenue	$	-	$	77,200	$	-	$	77,200	
Prepayment	$	-	$	1	$	-	$	1	
Series 2020A3
Reserve	
$	-	
$	27,886	
$	-	
$	27,886	
Revenue	$	-	$	32,120	$	-	$	32,120	
Prepayment	$	-	$	1	$	-	$	1	
Due from General Fund	$	-	$	20	$	-	$	20	
Prepaid Expenses	$	4,840	$	-	$	-	$	4,840	
Total Assets	$	275,978	$	649,445	$	102,593	$	1,028,015	
Liabilities:					
Accounts Payable	$	8,386	$	-	$	-	$	8,386	
Due to Debt Service	$	20	$	-	$	-	$	20	
Total Liabilites	$	8,406	$	-	$	-	$	8,406	
Fund Balance:
Nonspendable:
Prepaid Items	$	4,840	

$	-	$	-	$	4,840	
Restricted for:					
Debt Service - Series 2019	$	-	$	433,501	$	-	$	433,501	
Debt Service - Series 2020A2	$	-	$	155,935	$	-	$	155,935	
Debt Service - Series 2020A3	$	-	$	60,009	$	-	$	60,009	
Assigned for:
Capital Reserves	
$	-	
$	-	$	102,593	$	102,593	
Unassigned	$	262,732	$	-	$	-	$	262,732	
Total Fund Balances	$	267,572	$	649,445	$	102,593	$	1,019,610	
					
Total Liabilities & Fund Balance	$	275,978	$	649,445	$	102,593	$	1,028,015	

1

Revenues:		
Assessments - Tax Roll	$	434,733	$	434,733	$	436,923	$	2,190	
Interest Income	$	-	$	-	$	779	$	779	
Other Revenue	$	-	$	-	$	270	$	270	
Total Revenues	$	434,733	$	434,733	$	437,972	$	3,239	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	11,000	$	7,000	$	4,000	
Engineering	$	15,000	$	13,750	$	3,630	$	10,120	
District Counsel	$	18,961	$	17,381	$	10,445	$	6,936	
Annual Audit	$	6,100	$	2,850	$	2,850	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	6,000	$	5,500	$	5,500	$	-	
Trustee Fees	$	12,297	$	10,129	$	10,129	$	-	
Management Fees	$	40,124	$	36,780	$	36,780	$	-	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Maintenance	$	1,200	$	1,100	$	1,100	$	-	
Postage & Delivery	$	970	$	970	$	1,262	$	(292)	
Office Supplies	$	1,000	$	917	$	3	$	913	
Copies	$	500	$	458	$	119	$	339	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Legal Advertising	$	2,500	$	2,500	$	6,480	$	(3,980)	
Other Current Charges	$	972	$	891	$	449	$	442	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,385	$	118,387	$	99,219	$	19,168	

2

Operations & Maintenance		
Field Expenditures
Property Insurance	
$	4,745	
$	4,745	
$	5,124	
$	(380)	
Field Management	$	8,348	$	7,652	$	7,652	$	-	
Interlocal Amenity Agreement	$	101,033	$	101,033	$	101,034	$	(1)	
Playground Lease	$	30,000	$	27,500	$	9,538	$	17,962	
Landscape Maintenance	$	56,250	$	51,563	$	46,595	$	4,968	
Landscape Replacement	$	18,000	$	16,500	$	-	$	16,500	
Streetlights	$	19,800	$	18,150	$	14,027	$	4,123	
Electric	$	6,864	$	6,292	$	6,053	$	239	
Water & Sewer	$	5,400	$	4,950	$	1,479	$	3,471	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,292	$	-	$	2,292	
Irrigation Repairs	$	6,000	$	5,500	$	1,349	$	4,151	
General Repairs & Maintenance	$	10,000	$	10,000	$	17,032	$	(7,032)	
Janitorial	$	1,200	$	1,100	$	1,100	$	-	
Contingency	$	7,500	$	6,875	$	-	$	6,875	
Subtotal Operations & Maintenance	$	277,639	$	264,151	$	210,982	$	53,169	
					
Total Expenditures	$	410,024	$	382,537	$	310,201	$	72,337	
					
Excess (Deficiency) of Revenues over Expenditures	$	24,709	$	52,195	$	127,771	$	(69,098)	

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
					
Net Change in Fund Balance	$	(25,291)		$	77,771		
					
Fund Balance - Beginning	$	25,291		$	189,801		
					
Fund Balance - Ending	$	-		$	267,572		

3

Revenues:					
Assessments	$	322,524	$	322,524	$	324,149	$	1,625	
Interest Income	$	-	$	-	$	17,085	$	17,085	
Total Revenues	$	322,524	$	322,524	$	341,234	$	18,710	

Expenditures:					
Interest - 11/1	$	113,019	$	113,019	$	113,019	$	-	
Principal - 11/1	$	90,000	$	90,000	$	90,000	$	-	
Interest - 5/1	$	111,219	$	111,219	$	111,219	$	-	
Total Expenditures	$	314,238	$	314,238	$	314,238	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	8,287		$	26,997	$	18,710	
					
Fund Balance - Beginning	$	240,954		$	406,504		
					
Fund Balance - Ending	$	249,241		$	433,501		

4

Revenues:					
Assessments	$	157,625	$	157,625	$	158,419	$	794	
Interest Income	$	-	$	-	$	7,205	$	7,205	
Total Revenues	$	157,625	$	157,625	$	165,624	$	7,999	

Expenditures:					
Interest - 11/1	$	48,297	$	48,297	$	48,297	$	-	
Principal - 5/1	$	60,000	$	60,000	$	60,000	$	-	
Interest - 5/1	$	48,297	$	48,297	$	48,297	$	-	
Total Expenditures	$	156,594	$	156,594	$	156,594	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,031	$	-	$	9,030	$	7,999	
					
Fund Balance - Beginning	$	66,304		$	146,905		
					
Fund Balance - Ending	$	67,335		$	155,935		

5

Revenues:					
Assessments	$	55,775	$	55,775	$	56,056	$	281	
Interest Income	$	-	$	-	$	2,704	$	2,704	
Total Revenues	$	55,775	$	55,775	$	58,760	$	2,985	

Expenditures:					
Interest - 11/1	$	16,634	$	16,634	$	16,634	$	-	
Principal - 5/1	$	20,000	$	20,000	$	20,000	$	-	
Interest - 5/1	$	16,634	$	16,634	$	16,634	$	-	
Total Expenditures	$	53,269	$	53,269	$	53,269	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,506		$	5,492	$	2,985	
					
Fund Balance - Beginning	$	25,937		$	54,518		
					
Fund Balance - Ending	$	28,444		$	60,009		

6

Revenues

Interest Income	

$	-	

$	-	

$	2,593	

$	2,593	
Total Revenues	$	-	$	-	$	2,593	$	2,593	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures		$	50,000	$	2,593	$	2,593	
Other Financing Sources/(Uses)

Transfer In/(Out)	

$	50,000	

$	50,000	

$	50,000	

$	-	
Total Other Financing Sources (Uses)	$	50,000	$	50,000	$	50,000	$	-	
					
Net Change in Fund Balance	$	50,000		$	52,593		
					
Fund Balance - Beginning	$	50,000		$	50,000		
					
Fund Balance - Ending	$	100,000		$	102,593		

7

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

Revenues:

Assessments - Tax Roll	$	-	$	10,945	$	406,253	$	4,124	$	6,094	$	1,036	$	5,193	$	28	$	3,234	$	16	$	-	$	-	$	436,923	
Interest Income	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	126	$	652	$	-	$	779	
Other Revenue	$	30	$	-	$	-	$	-	$	30	$	-	$	60	$	60	$	60	$	30	$	-	$	-	$	270	
Total Revenues	$	30	$	10,945	$	406,253	$	4,124	$	6,124	$	1,036	$	5,253	$	88	$	3,294	$	173	$	652	$	-	$	437,972	

Expenditures:													
General & Administrative:													
Supervisor Fees	$	1,000	$	800	$	-	$	1,000	$	1,000	$	-	$	1,000	$	200	$	1,400	$	600	$	-	$	-  $	7,000	
Engineering	$	945	$	-	$	-	$	58	$	115	$	-	$	420	$	-	$	1,978	$	115	$	-	$	-  $	3,630	
District Counsel	$	1,407	$	1,227	$	334	$	1,860	$	1,679	$	-	$	1,602	$	390	$	1,835	$	-	$	111	$	-  $	10,445	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,850	$	-	$	-  $	2,850	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-  $	450	
Dissemination	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	-  $	5,500	
Trustee Fees	$	4,840	$	-	$	-	$	-	$	-	$	3,740	$	-	$	1,549	$	-	$	-	$	-	$	-  $	10,129	
Management Fees	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	-  $	36,780	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	1,650	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	1,100	
Postage & Delivery	$	4	$	42	$	5	$	181	$	10	$	10	$	8	$	820	$	21	$	43	$	119	$	-  $	1,262	
Office Supplies	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	-  $	3	
Printing & Binding	$	-	$	1	$	2	$	-	$	9	$	1	$	-	$	20	$	29	$	1	$	54	$	-  $	119	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	6,197	
Legal Advertising	$	690	$	345	$	623	$	-	$	-	$	757	$	534	$	342	$	2,982	$	-	$	208	$	-  $	6,480	
Other Current Charges	$	39	$	39	$	39	$	39	$	41	$	41	$	49	$	41	$	41	$	41	$	41	$	-  $	449	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	175	
Total General & Administrative	$	24,391	$	6,547	$	5,097	$	7,231	$	6,948	$	9,093	$	7,707	$	7,455	$	12,379	$	7,744	$	4,627	$	-  $	99,219	

8

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

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

-  $
696  $
-  $
1,363  $
4,279  $
-  $
155  $
626  $
141  $
-  $
100  $
4,026  $
-  $

-  $
696  $
-  $
1,363  $
4,279  $
-  $
540  $
947  $
288  $
265  $
100  $
545  $
-  $

-  $
696  $
101,034  $
1,363  $
4,279  $
-  $
155  $
489  $
144  $
51  $
100  $
1,003  $
-  $

-  $
696  $
-  $
1,363  $
4,279  $
-  $
2,810  $
596  $
-  $
51  $
100  $
1,202  $
-  $

-  $
696  $
-  $
1,363  $
4,279  $
-  $
1,482  $
412  $
89  $
-  $
100  $
686  $
-  $

-  $
696  $
-  $
1,363  $
4,279  $
-  $
1,482  $
428  $
95  $
-  $
100  $
1,223  $
-  $

-  $
696  $
-  $
-  $
4,279  $
-  $
1,482  $
432  $
101  $
-  $
100  $
-  $
-  $

-  $
696  $
-  $
-  $
4,279  $
-  $
1,473  $
457  $
95  $
-  $
100  $
3,105  $
-  $

-  $
696  $
-  $
-  $
3,808  $
-  $
1,472  $
505  $
132  $
471  $
100  $
4,385  $
-  $

-  $
696  $
-  $
-  $
4,279  $
-  $
1,472  $
502  $
223  $
-  $
100  $
-  $
-  $

-  $	5,124
-  $	7,652
-  $	101,034
-  $	9,538
-  $	46,595
-  $	-
-  $	14,027
-  $	6,053
-  $	1,479
-  $	1,349
-  $	1,100
-  $	17,032
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

(50,000)  $

-  $

-  $

(50,000)

Net Change in Fund Balance	$	(39,624) $	(6,988) $	392,135  $	(112,419) $	(11,920) $	(17,162) $	(12,120) $	(14,456) $	(19,289) $	(69,140) $	(11,247) $	-  $	77,771

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(50,000)  $	-  $	-  $	(50,000)

Excess (Deficiency) of Revenues over Expenditures	$	(39,624)  $	(6,988)  $	392,135  $	(112,419)  $	(11,920)  $	(17,162)  $	(12,120)  $	(14,456)  $	(19,289)  $	(19,140)  $	(11,247)  $	-  $	127,771

Total Expenditures	$	39,654  $	17,933  $	14,118  $	116,543  $	18,044  $	18,198  $	17,372  $	14,544  $	22,583  $	19,313  $	11,899  $	-  $	310,201

Total Operations & Maintenance	$	15,263  $	11,386  $	9,021  $	109,313  $	11,096  $	9,105  $	9,665  $	7,089  $	10,204  $	11,568  $	7,272  $	-  $	210,982

9

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 - 05/01/22	($55,000)	
LESS: PRINCIPAL PAYMENT - 05/01/22	($55,000)	
LESS: PRINCIPAL PAYMENT - 05/01/23	($60,000)	
LESS: PRINCIPAL PAYMENT - 05/01/24	($60,000)	
CURRENT BONDS OUTSTANDING	$2,540,000	

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)	
LESS: PRINCIPAL PAYMENT - 05/01/24	($20,000)	
CURRENT BONDS OUTSTANDING	$875,000	

10

Highland Meadows West
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$	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	
12/08/23	ACH	$18,890.80	($755.60)	($362.70)	$0.00	$17,772.50	$7,959.86	$5,905.34	$2,886.07	$1,021.23	$17,772.50	
12/21/23	ACH	$951,624.05	($38,063.70)	($18,271.21)	$0.00	$895,289.14	$400,977.76	$297,481.51	$145,385.70	$51,444.17	$895,289.14	
12/29/23	ACH	$4,722.70	($188.91)	($90.68)	$0.00	$4,443.11	$1,989.95	$1,476.33	$721.52	$255.31	$4,443.11	
12/31/23	1% Admin Fee	($10,437.17)	$0.00	$0.00	$0.00	($10,437.17)	($4,674.55)	($3,468.00)	($1,694.89)	($599.73)	($10,437.17)	
01/10/24	ACH	$7,084.05	($236.13)	($136.96)	$0.00	$6,710.96	$3,005.67	$2,229.88	$1,089.79	$385.62	$6,710.96	
01/16/24	ACH	$0.00	$0.00	$0.00	$2,497.80	$2,497.80	$1,118.71	$829.95	$405.61	$143.53	$2,497.80	
02/09/24	ACH	$14,168.10	($283.36)	($277.69)	$0.00	$13,607.05	$6,094.26	$4,521.27	$2,209.65	$781.87	$13,607.05	
03/13/24	ACH	$4,722.70	($2,361.36)	($47.23)	$0.00	$2,314.11	$1,036.43	$768.92	$375.79	$132.97	$2,314.11	
04/10/24	ACH	$14,168.10	($2,337.74)	($236.61)	$0.00	$11,593.75	$5,192.55	$3,852.30	$1,882.71	$666.19	$11,593.75	
05/20/24	ACH	$0.00	$0.00	$0.00	$62.57	$62.57	$28.02	$20.79	$10.16	$3.60	$62.57	
06/20/24	ACH	$2,432.19	$0.00	($48.64)	$0.00	$2,383.55	$1,067.54	$791.99	$387.06	$136.96	$2,383.55	
06/28/24	ACH	$4,935.21	$0.00	($98.70)	$0.00	$4,836.51	$2,166.15	$1,607.05	$785.40	$277.91	$4,836.51	
07/25/24	ACH	$0.00	$0.00	$0.00	$36.18	$36.18	$16.20	$12.02	$5.88	$2.08	$36.18	
	TOTAL	$ 1,038,285.58	$	(45,265.77)	$	(20,069.13)	$	2,596.55	$	975,547.23	$	436,923.35	$	324,149.19	$  158,418.80	$	56,055.89	$ 975,547.23	

101%
0

Net Percent Collected Balance Remaining to Collect

11