Crosswinds East Community Development District

Meeting Agenda July 24, 2024

Crosswinds East
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 17, 2024
Board of Supervisors Meeting
Crosswinds East Community Development District

Dear Board Members:
A meeting of the Board of Supervisors of the Crosswinds East Community Development District will be held on Wednesday, July 24, 2024, at 10:00 AM at 346 E. Central Ave., Winter Haven, FL 33880.
Zoom Video Link: https://us06web.zoom.us/j/83223082942
Call-In Information: 1-646-876-9923
Meeting ID: 832 2308 2942

Following is the advance agenda for the meeting:
Board of Supervisors Meeting
Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the June 26, 2024 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-09 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Consideration of Fiscal Year 2024/2025 Budget Deficit Funding Agreement
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-10 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-11 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

MINUTES
MINUTES OF MEETING CROSSWINDS EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Crosswinds East Community Development District was held Wednesday, June 26, 2024 at 10:04 a.m. at 346 E. Central Avenue, Winter Haven, Florida.

Present and constituting a quorum:

Daniel Arnette	Assistant Secretary
Chuck Cavaretta	Assistant Secretary
Jessica Petrucci	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Roy Van Wyk by Zoom	District Counsel, Kilinski Van Wyk
Patrick Collins by Zoom	District Counsel, Kilinski Van Wyk
Rey Malave by Zoom	District Engineer, Dewberry
Chace Arrington by Zoom	District Engineer, Dewberry

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Board members were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no members of the public present and none joining via Zoom.

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 22, 2024
Board of Supervisors Meeting
Ms. Burns presented the minutes for the May 22, 2024 Board of Supervisors meeting. She asked for any questions, comments, or corrections. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-08
Setting a Public Hearing on the Adoption of Amenity Rules and Rates
Ms. Burns presented Resolution 2024-08 to the Board of Supervisors. She noted the resolution as well as a set of general policies is attached in the agenda package for review. She suggested the public hearing date to be August 28, 2024 at 10:00 a.m. in the current location.

FIFTH ORDER OF BUSINESS	Consideration	of	Equipment
Lease/Purchase	Agreement	for Playground Equipment and Pool Furniture
Ms. Burns stated this agreement is included in the agenda package for review. She stated this agreement is between Tyler Bowen Bowpop I, LLC and the Crosswinds East CDD. She reviewed the proposals for the playground equipment and pool furniture. She also reviewed the payment schedule stating the monthly amount is $3,529.11 for a total of $42,349.35 annually. It is within budget. The budget amount they have for playground lease for this current fiscal year is
$50,000 and it’s going to be a pro-rated amount through the end of the year.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Van Wyk stated he spoke with Dylan. They are still looking at possibly the next Board meeting for Supplemental Assessment resolutions. They are still waiting on some documents for the financing.
Engineer
Mr. Malave had nothing to report to the Board of Supervisors.

Field Manager’s Report
Ms. Burns noted that they were monitoring for turnover for the townhome section.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register totaling $97,199.10 for Board approval. There were no Board questions.

Balance Sheet and Income Statement
Ms. Burns noted the financials are in the agenda package for review. She offered to answer any questions. No action is required.

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

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

SIXTEENTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked the Board for adjournment.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1
RESOLUTION 2024-09
THE ANNUAL APPROPRIATION RESOLUTION OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Crosswinds East Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Crosswinds East Community Development District for the Fiscal Year Ending September 30, 2025.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.
SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2024/2025, the sum of 	 to be raised to be raised by levy of assessments, pursuant to a developer funding agreement or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND

DEBT SERVICE FUND (SERIES 2024)

TOTAL ALL FUNDS

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2024/2025 or within 60 days following the end of the Fiscal Year 2024/2025 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph
c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 24TH DAY OF JULY 2024.

ATTEST:	CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	FY 2024/2025 Budget

Crosswinds East
Community Development District

Proposed Budget
FY2025

Table of Contents

1-2

3-6

7
General Fund General Fund Narrative Debt Service - Series 2024
8-9	Amortization Schedule

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	
Revenues

Assessments - On Roll	$	-	$	-	$	-	$	-	$	385,000	
Assessments - Direct (Unplatted)	$	-	$	-	$	-	$	-	$	50,000	
Developer Contributions	$	383,770	$	60,000	$	63,044	$	123,044	$	141,860	
Boundary Amendment Contribution	$	-	$	2,640	$	-	$	2,640	$	-	
Lot Closings	$	-	$	31,048	$	-	$	31,048	$	-	
Total Revenues	$	383,770	$	93,688	$	63,044	$	156,733	$	576,860	
Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	5,600	
$	4,000	
$	9,600	
$	12,000	
Engineering	$	15,000	$	13,626	$	1,120	$	14,746	$	15,000	
Attorney	$	25,000	$	32,179	$	36,042	$	68,221	$	60,000	
Annual Audit	$	4,000	$	3,600	$	-	$	3,600	$	4,000	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	5,000	
Arbitrage	$	450	$	-	$	-	$	-	$	450	
Dissemination	$	5,000	$	417	$	2,500	$	2,917	$	5,000	
Trustee Fees	$	4,020	$	-	$	-	$	-	$	4,020	
Management Fees	$	37,500	$	25,000	$	12,500	$	37,500	$	40,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	189	$	40	$	229	$	250	
Insurance	$	5,500	$	5,200	$	-	$	5,200	$	5,980	
Copies	$	1,000	$	-	$	200	$	200	$	750	
Legal Advertising	$	10,000	$	2,726	$	3,333	$	6,059	$	10,000	
Other Current Charges	$	4,500	$	2,640	$	1,125	$	3,765	$	2,500	
Boundary Amendment Expense	$	-	$	315		$	315	$	-	
Office Supplies	$	625	$	20	$	200	$	220	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	133,770	$	93,686	$	62,061	$	155,746	$	168,900	
Operations & Maintenance						
Field Expensitures						
Property Insurance	$	-	$	-	$	-	$	-	$	8,000	
Field Management	$	-	$	-	$	-	$	-	$	15,000	
Landscaping Replacement	$	-	$	-	$	-	$	-	$	7,500	
Streetlights	$	-	$	-	$	-	$	-	$	18,000	
Electric	$	-	$	72	$	289	$	361	$	2,000	
Water & Sewer	$	-	$	-	$	-	$	-	$	15,000	
Landscape Maintenance	$	-	$	-	$	-	$	-	$	58,500	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	3,500	
Maintenance	$	-	$	-	$	-	$	-	$	8,500	
Field Contingency	$	200,000	$	625	$	-	$	625	$	100,000	
Subtotal Field Expenditures	$	200,000	$	697	$	289	$	986	$	236,000	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	

Amenities Expenditures
Amenity - Electric	$	-	$	-	$	-	$	-	$	2,600	
Amenity - Water	$	-	$	-	$	-	$	-	$	6,000	
Playground & Furniture Lease	$	50,000	$	-	$	-	$	-	$	50,000	
Internet	$	-	$	-	$	-	$	-	$	2,000	
Amenity Landscaping	$	-	$	-	$	-	$	-	$	6,500	
Replacement	$	-	$	-	$	-	$	-	$	3,500	
Amenity Irrigation Repairs	$	-	$	-	$	-	$	-	$	2,500	
Pest Control	$	-	$	-	$	-	$	-	$	1,500	
Janitorial Services	$	-	$	-	$	-	$	-	$	16,160	
Security Services	$	-	$	-	$	-	$	-	$	30,000	
Pool Maintenance	$	-	$	-	$	-	$	-	$	23,700	
Maintenance	$	-	$	-	$	-	$	-	$	10,000	
Amenity Access Management	$	-	$	-	$	-	$	-	$	10,000	
Amenties Contingency	$	-	$	-	$	-	$	-	$	7,500	
Subtotal Amenity Expenditures	$	50,000	$	-	$	-	$	-	$	171,960	
				
Total Operations & Maintenance:	$	250,000	$	697	$	289	$	986	$	407,960	

Net Assessments	$435,000 Add: Discounts & Collections 7% 		$32,742 
Gross Assessments 	$467,742 

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Townhomes - Platted	308	$385,000	$1,250.00	$1,344.09	
Unplatted		$50,000			
	308	$435,000			

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its bonds and any other anticipated bond issuance.

Dissemination

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

Trustee Fees

The District will incur trustee related costs with the issuance of its Series 2024 bond and anticipated issuances with US Bank.

Management Fees

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

Information Technology

Represents various cost of information technology with Governmental Management Services–Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services–Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage.

Copies

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Other Current Charges

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

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Property Insurance

Represents the estimated costs of insurance coverage to governmental agencies.

Field Management

Represents the estimated costs for onsite field management.

Landscape Replacement

Represents the estimated costs of replacing landscaping within the common areas of the District.

Streetlights

Represents the estimated costs to maintain street lights within the District Boundaries.

Electric

Represents the estimated costs for electric charges of common areas throughout the District.

Water & Sewer

Represents the estimated costs for water and refuse services provided for common areas throughout the District.

Landscape Maintenance

Represents the estimated costs to provide maintenance of the landscaping within the District.

Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system.

Maintenance

Represents the estimated costs of general repairs and maintenance of the District’s common areas.

Field Contingency

Represents the estimated costs the District could incur throughout the fiscal year for field related items.

Amenity Expenditures

Amenity - Electric

Represents the estimated electric charges for the District’s amenity facility.

Amenity – Water

Represents the estimated water charges for the District’s amenity facility.

Playground Lease

Represents the estimated costs of leasing playground equipment.

Internet

Represents the cost of internet service for the amenity facility.

Amenity Landcaping

Represents the estimated costs to maintain the landscaping for the amenity facility.

Replacement

Represents the estimated costs of replacing landscaping for the amenity facility.

Amenity Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system for the amenity facility.

Pest Control

Represents the estimated costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services for the District’s amenity facilities.

Security Services

Represents the estimated costs of maintaining security systems in place.

Pool Maintenance

Represents the estimated costs to provide regular cleaning and treatments of the District’s pool.

Maintenance

Represents estimated costs to maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facility.

Amenties Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.
Proposed Budget Debt Service Fund Series 2024

Description	Adopted Budget
FY2024	Actuals Thru
05/31/24	Projected Next
4 Months	Total Thru
09/30/24	Proposed Budget
FY2025					

Revenues											

Assessments	
$	
-	
$	
-	
$	
713,200	
$	
713,200	
$	
1,783,400	
Interest	$	-	$	16,936	$	22,582	$	39,518	$	-	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	752,718	
Total Revenues	$	-	$	16,936	$	735,782	$	752,718	$	2,536,118	

Expenditures											

Interest - 11/1
Principal - 5/1	$	-
$	-	$	-
$	-	$	-
$	-	$	-
$	-	$	713,200
$	365,000	
Interest - 5/1	$	-	$	245,658	$	-	$	245,658	$	713,200			
Total Expenditures	$	-	$	245,658	$	-	$	245,658	$	1,791,400			

Other Financing Sources/(Uses)

Bond Proceeds	

$	-	$	2,029,058	

$	-	$	2,029,058	

$	-			
Total Other Sources/(Uses)	$	-	$	2,029,058	$	-	$	2,029,058	$	-			

Excess Revenues/(Expenditures)	$	-	$	1,800,336	$	735,782	$	2,536,118	$	744,718	

(1) Carryforward Surplus is net of Debt Service	

Reserve Funds			
Interest - 11/1	
$	704,759.38	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Townhome	120	$138,000	$1,150.00	$1,236.56		
Townhome - DR Horton	102	$86,700	$850.00	$913.98		
Townhome - West Bay	308	$261,800	$850.00	$913.98		
Single Family - 40'	258	$425,700	$1,650.00	$1,774.19		
Single Family - 50'	528	$871,200	$1,650.00	$1,774.19		
Total ERU's	1316	$1,783,400				

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-

Date	Balance	Prinicpal	Interest	Total	

05/01/47	
$	11,420,000.00	
$	1,155,000.00	
$	328,325.00		
11/01/47	$	10,265,000.00	$	-	$	295,118.75	$	1,778,443.75	
05/01/48	$	10,265,000.00	$	1,225,000.00	$	295,118.75		
11/01/48	$	9,040,000.00	$	-	$	259,900.00	$	1,780,018.75	
05/01/49	$	9,040,000.00	$	1,300,000.00	$	259,900.00		
11/01/49	$	7,740,000.00	$	-	$	222,525.00	$	1,782,425.00	
05/01/50	$	7,740,000.00	$	1,375,000.00	$	222,525.00		
11/01/50	$	6,365,000.00	$	-	$	182,993.75	$	1,780,518.75	
05/01/51	$	6,365,000.00	$	1,455,000.00	$	182,993.75		
11/01/51	$	4,910,000.00	$	-	$	141,162.50	$	1,779,156.25	
05/01/52	$	4,910,000.00	$	1,545,000.00	$	141,162.50		
11/01/52	$	3,365,000.00	$	-	$	96,743.75	$	1,782,906.25	
05/01/53	$	3,365,000.00	$	1,635,000.00	$	96,743.75		
11/01/53	$	1,730,000.00	$	-	$	49,737.50	$	1,781,481.25	
05/01/54	$	1,730,000.00	$	1,730,000.00	$	49,737.50	$	1,779,737.50	
		$	25,785,000.00	$	28,599,357.78	$	54,384,357.78	

Section 2
Fiscal Year 2024/2025 Budget Deficit Funding Agreement Between Crosswinds East Community Development District
AND CLAYTON PROPERTIES GROUP, INC.

THIS AGREEMENT (the “Agreement”), effective the 24th day of July 2024, by and between:

Crosswinds East Community Development District, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Polk County, Florida, with a mailing address of 219 East Livingston Street, Orlando, Florida 32801 (hereinafter "District"), and

GLK REAL ESTATE, LLC, a Florida limited liability company, the owner of certain lands within the boundaries of the District, with a principal address of 346 East Central Avenue Winter Haven, Florida 33880, and its successors and assigns (hereinafter "Landowner"); and
RECITALS

Whereas, the District was established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure improvements; and

Whereas, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District’s activities and services; and

WHEREAS, the District has adopted its operating budget for the Fiscal Year 2024/2025 (the “2025 O&M Budget”), which budget commenced on October 1, 2024, and concludes on September 30, 2025, a copy of which is attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, Landowner is developing certain real property within the District and presently owns the majority of such real property identified in the District’s Fiscal Year 2024/2025 Assessment Roll (the “Assessment Roll”), appended to the attached Exhibit A and incorporated herein by reference, which real property is located entirely within the District and which real property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District (the “Property”); and

WHEREAS, following the adoption of the 2025 O&M Budget, the District has the option of levying non-ad valorem assessments on all land within its boundaries that will benefit from the activities, operations and services set forth in such budget (hereinafter referred to as the “O&M Assessment(s)”), or utilizing such other revenue sources as may be available to it; and
Whereas, due to the nature of the ownership of the Property, the District is not able to predict with absolute certainty the amount of monies necessary to fund the District’s activities, operations and services set forth in the 2025 O&M Budget; and

WHEREAS, in contemplation of the foregoing, and in lieu of levying an increased amount in O&M Assessments on the Property to fund the 2025 O&M Budget, the Landowner desires to provide the monies necessary to fund the actual expenditures for the Fiscal Year 2024/2025 (hereinafter referred to as the “O&M Budget Payment”), not otherwise funded by O&M Assessments levied upon other benefited lands located within the District; and
WHEREAS, Landowner and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit B, and otherwise as provided herein.

Now, Therefore, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

Section 1.  Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.	Payment of District’s O&M Budget.

Payment of O&M Budget Expenses. Upon the District Manager’s written request, the Landowner agrees to make available to the District the monies necessary to fund all expenditures of the 2024/2025 O&M Budget not otherwise funded through O&M Assessments levied upon other benefited lands located within the District, on a continuing basis, within fifteen
(15) days of written request by the District. Funds provided hereunder shall be placed in the District's general checking account. In no way shall the foregoing in any way affect the District’s ability to levy special assessments upon the lands within the District, including the Property, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District’s 2025 O&M Budget or otherwise.

Consent to Funding of 2025 O&M Budget. The Landowner acknowledges and agrees that the O&M Budget Payment represents the funding of operations and maintenance expenditures that would otherwise be appropriately funded through O&M Assessments equitably allocated to the Property within the District in accordance with the District’s assessment methodology. Landowner agrees to pay, or caused to be paid, the O&M Budget Payment regardless of whether Landowner owns the Property at the time of such payment subject to the terms set forth in Section 10 herein. Landowner agrees that it will not contest the legality or validity of such imposition, collection or enforcement to the extent such imposition is made in accordance with the terms of this Agreement.

SECTION 3.  CONTINUING LIEN. The District shall have the right to file a continuing lien upon the Property described in Exhibit B for all payments due and owing under the terms of
this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District’s lien. The lien shall be effective as of the date and time of the recording of a “Notice of Lien for FY 2024/2025 O&M Budget” in the public records of Polk County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for 2025 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement, or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Landowner has demonstrated, in the District’s sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Landowner sells any of the Property described in Exhibit B after the execution of this Agreement, the Landowner’s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Landowner.
Section 4.	Alternative Collection Methods.

In the alternative or in addition to the collection method set forth in Section 3 above, the District may enforce the collection of the O&M Budget Payment(s) by action against the Landowner in the appropriate judicial forum in and for Polk County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.
The District hereby finds that the activities, operations and services funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property, which benefit is initially allocated on an equal developable acreage basis. The Landowner agrees that the activities, operations and services that will be funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property in excess of the costs thereof on an equal developable acreage basis. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Polk County property appraiser.

SECTION 5. NOTICE. All notices, payments and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or telecopied to the parties, as follows:
If to District:	Crosswinds East
Community Development District 219 E. Livingston St.
Orlando, Florida 32801
Attn: Jill Burns, District Manager

With a copy to:	Kilinski Van Wyk, PLLC
517 E. College Ave. Tallahassee, FL 32301
Attn: Lauren Gentry, Esq., District Counsel

If to Landowner:	GLK Real Estate, LLC
346 East Central Avenue Winter Haven, Florida 33880 Attn: Lauren O. Schwenk
Section 6. Amendment. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

Section 7.  Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
Section 8.  Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the written consent of the other, which consent shall not be unreasonably withheld.

Section 9. Default. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the matter described in Sections 3 and 4 above.

Section 10.	Third Party Rights; Transfer of Property.	This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns.  In the event the Landowner sells or otherwise disposes of its business or of all or
substantially all of its assets relating to improvements, work product, or lands within the District, including the Property, the Landowner shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Landowner shall give ninety (90) days prior written notice to the District under this Agreement of any such sale or disposition.

Section 11. Applicable Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree that venue shall be in Polk County, Florida.
Section 12. Negotiation at Arm’s Length. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.
Section 13. Effective Date. The Agreement shall take effect as of October 1, 2024. The enforcement provisions of this Agreement shall survive its termination, until all payments due pursuant to this Agreement are paid in full.

In Witness Whereof, the Parties execute this Agreement on the day and year first written above.
Crosswinds East Community Development District

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

WITNESS:	GLK REAL ESTATE, LLC
a Florida limited liability company

Lauren O. Schwenk, Manager
[Print Name]

Exhibit A:	Fiscal Year 2024/2025 O&M Budget & Assessment Roll
Exhibit A
Fiscal Year 2024/2025 O&M Budget & Assessment Roll

Crosswinds East
Community Development District

Proposed Budget
FY2025

Table of Contents

1-2

3-6

7
General Fund General Fund Narrative Debt Service - Series 2024
8-9	Amortization Schedule

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	
Revenues

Assessments - On Roll	$	-	$	-	$	-	$	-	$	385,000	
Assessments - Direct (Unplatted)	$	-	$	-	$	-	$	-	$	50,000	
Developer Contributions	$	383,770	$	60,000	$	63,044	$	123,044	$	141,860	
Boundary Amendment Contribution	$	-	$	2,640	$	-	$	2,640	$	-	
Lot Closings	$	-	$	31,048	$	-	$	31,048	$	-	
Total Revenues	$	383,770	$	93,688	$	63,044	$	156,733	$	576,860	
Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	5,600	
$	4,000	
$	9,600	
$	12,000	
Engineering	$	15,000	$	13,626	$	1,120	$	14,746	$	15,000	
Attorney	$	25,000	$	32,179	$	36,042	$	68,221	$	60,000	
Annual Audit	$	4,000	$	3,600	$	-	$	3,600	$	4,000	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	5,000	
Arbitrage	$	450	$	-	$	-	$	-	$	450	
Dissemination	$	5,000	$	417	$	2,500	$	2,917	$	5,000	
Trustee Fees	$	4,020	$	-	$	-	$	-	$	4,020	
Management Fees	$	37,500	$	25,000	$	12,500	$	37,500	$	40,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	189	$	40	$	229	$	250	
Insurance	$	5,500	$	5,200	$	-	$	5,200	$	5,980	
Copies	$	1,000	$	-	$	200	$	200	$	750	
Legal Advertising	$	10,000	$	2,726	$	3,333	$	6,059	$	10,000	
Other Current Charges	$	4,500	$	2,640	$	1,125	$	3,765	$	2,500	
Boundary Amendment Expense	$	-	$	315		$	315	$	-	
Office Supplies	$	625	$	20	$	200	$	220	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	133,770	$	93,686	$	62,061	$	155,746	$	168,900	
Operations & Maintenance						
Field Expensitures						
Property Insurance	$	-	$	-	$	-	$	-	$	8,000	
Field Management	$	-	$	-	$	-	$	-	$	15,000	
Landscaping Replacement	$	-	$	-	$	-	$	-	$	7,500	
Streetlights	$	-	$	-	$	-	$	-	$	18,000	
Electric	$	-	$	72	$	289	$	361	$	2,000	
Water & Sewer	$	-	$	-	$	-	$	-	$	15,000	
Landscape Maintenance	$	-	$	-	$	-	$	-	$	58,500	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	3,500	
Maintenance	$	-	$	-	$	-	$	-	$	8,500	
Field Contingency	$	200,000	$	625	$	-	$	625	$	100,000	
Subtotal Field Expenditures	$	200,000	$	697	$	289	$	986	$	236,000	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	

Amenities Expenditures
Amenity - Electric	$	-	$	-	$	-	$	-	$	2,600	
Amenity - Water	$	-	$	-	$	-	$	-	$	6,000	
Playground & Furniture Lease	$	50,000	$	-	$	-	$	-	$	50,000	
Internet	$	-	$	-	$	-	$	-	$	2,000	
Amenity Landscaping	$	-	$	-	$	-	$	-	$	6,500	
Replacement	$	-	$	-	$	-	$	-	$	3,500	
Amenity Irrigation Repairs	$	-	$	-	$	-	$	-	$	2,500	
Pest Control	$	-	$	-	$	-	$	-	$	1,500	
Janitorial Services	$	-	$	-	$	-	$	-	$	16,160	
Security Services	$	-	$	-	$	-	$	-	$	30,000	
Pool Maintenance	$	-	$	-	$	-	$	-	$	23,700	
Maintenance	$	-	$	-	$	-	$	-	$	10,000	
Amenity Access Management	$	-	$	-	$	-	$	-	$	10,000	
Amenties Contingency	$	-	$	-	$	-	$	-	$	7,500	
Subtotal Amenity Expenditures	$	50,000	$	-	$	-	$	-	$	171,960	
				
Total Operations & Maintenance:	$	250,000	$	697	$	289	$	986	$	407,960	

Net Assessments	$435,000 Add: Discounts & Collections 7% 		$32,742 
Gross Assessments 	$467,742 

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Townhomes - Platted	308	$385,000	$1,250.00	$1,344.09	
Unplatted		$50,000			
	308	$435,000			

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its bonds and any other anticipated bond issuance.

Dissemination

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

Trustee Fees

The District will incur trustee related costs with the issuance of its Series 2024 bond and anticipated issuances with US Bank.

Management Fees

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

Information Technology

Represents various cost of information technology with Governmental Management Services–Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services–Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage.

Copies

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Other Current Charges

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

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Property Insurance

Represents the estimated costs of insurance coverage to governmental agencies.

Field Management

Represents the estimated costs for onsite field management.

Landscape Replacement

Represents the estimated costs of replacing landscaping within the common areas of the District.

Streetlights

Represents the estimated costs to maintain street lights within the District Boundaries.

Electric

Represents the estimated costs for electric charges of common areas throughout the District.

Water & Sewer

Represents the estimated costs for water and refuse services provided for common areas throughout the District.

Landscape Maintenance

Represents the estimated costs to provide maintenance of the landscaping within the District.

Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system.

Maintenance

Represents the estimated costs of general repairs and maintenance of the District’s common areas.

Field Contingency

Represents the estimated costs the District could incur throughout the fiscal year for field related items.

Amenity Expenditures

Amenity - Electric

Represents the estimated electric charges for the District’s amenity facility.

Amenity – Water

Represents the estimated water charges for the District’s amenity facility.

Playground Lease

Represents the estimated costs of leasing playground equipment.

Internet

Represents the cost of internet service for the amenity facility.

Amenity Landcaping

Represents the estimated costs to maintain the landscaping for the amenity facility.

Replacement

Represents the estimated costs of replacing landscaping for the amenity facility.

Amenity Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system for the amenity facility.

Pest Control

Represents the estimated costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services for the District’s amenity facilities.

Security Services

Represents the estimated costs of maintaining security systems in place.

Pool Maintenance

Represents the estimated costs to provide regular cleaning and treatments of the District’s pool.

Maintenance

Represents estimated costs to maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facility.

Amenties Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.
Proposed Budget Debt Service Fund Series 2024

Description	Adopted Budget
FY2024	Actuals Thru
05/31/24	Projected Next
4 Months	Total Thru
09/30/24	Proposed Budget
FY2025					

Revenues											

Assessments	
$	
-	
$	
-	
$	
713,200	
$	
713,200	
$	
1,783,400	
Interest	$	-	$	16,936	$	22,582	$	39,518	$	-	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	752,718	
Total Revenues	$	-	$	16,936	$	735,782	$	752,718	$	2,536,118	

Expenditures											

Interest - 11/1
Principal - 5/1	$	-
$	-	$	-
$	-	$	-
$	-	$	-
$	-	$	713,200
$	365,000	
Interest - 5/1	$	-	$	245,658	$	-	$	245,658	$	713,200			
Total Expenditures	$	-	$	245,658	$	-	$	245,658	$	1,791,400			

Other Financing Sources/(Uses)

Bond Proceeds	

$	-	$	2,029,058	

$	-	$	2,029,058	

$	-			
Total Other Sources/(Uses)	$	-	$	2,029,058	$	-	$	2,029,058	$	-			

Excess Revenues/(Expenditures)	$	-	$	1,800,336	$	735,782	$	2,536,118	$	744,718	

(1) Carryforward Surplus is net of Debt Service	

Reserve Funds			
Interest - 11/1	
$	704,759.38	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Townhome	120	$138,000	$1,150.00	$1,236.56		
Townhome - DR Horton	102	$86,700	$850.00	$913.98		
Townhome - West Bay	308	$261,800	$850.00	$913.98		
Single Family - 40'	258	$425,700	$1,650.00	$1,774.19		
Single Family - 50'	528	$871,200	$1,650.00	$1,774.19		
Total ERU's	1316	$1,783,400				

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-

Date	Balance	Prinicpal	Interest	Total	

05/01/47	
$	11,420,000.00	
$	1,155,000.00	
$	328,325.00		
11/01/47	$	10,265,000.00	$	-	$	295,118.75	$	1,778,443.75	
05/01/48	$	10,265,000.00	$	1,225,000.00	$	295,118.75		
11/01/48	$	9,040,000.00	$	-	$	259,900.00	$	1,780,018.75	
05/01/49	$	9,040,000.00	$	1,300,000.00	$	259,900.00		
11/01/49	$	7,740,000.00	$	-	$	222,525.00	$	1,782,425.00	
05/01/50	$	7,740,000.00	$	1,375,000.00	$	222,525.00		
11/01/50	$	6,365,000.00	$	-	$	182,993.75	$	1,780,518.75	
05/01/51	$	6,365,000.00	$	1,455,000.00	$	182,993.75		
11/01/51	$	4,910,000.00	$	-	$	141,162.50	$	1,779,156.25	
05/01/52	$	4,910,000.00	$	1,545,000.00	$	141,162.50		
11/01/52	$	3,365,000.00	$	-	$	96,743.75	$	1,782,906.25	
05/01/53	$	3,365,000.00	$	1,635,000.00	$	96,743.75		
11/01/53	$	1,730,000.00	$	-	$	49,737.50	$	1,781,481.25	
05/01/54	$	1,730,000.00	$	1,730,000.00	$	49,737.50	$	1,779,737.50	
		$	25,785,000.00	$	28,599,357.78	$	54,384,357.78	

Crosswinds East CDD
FY 25 Roll					
					
Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005001010	1	$1,344.09	$913.98	$2,258.07	
272722757005001020	1	$1,344.09	$913.98	$2,258.07	
272722757005001030	1	$1,344.09	$913.98	$2,258.07	
272722757005001040	1	$1,344.09	$913.98	$2,258.07	
272722757005001050	1	$1,344.09	$913.98	$2,258.07	
272722757005001060	1	$1,344.09	$913.98	$2,258.07	
272722757005001070	1	$1,344.09	$913.98	$2,258.07	
272722757005001080	1	$1,344.09	$913.98	$2,258.07	
272722757005001090	1	$1,344.09	$913.98	$2,258.07	
272722757005001100	1	$1,344.09	$913.98	$2,258.07	
272722757005001110	1	$1,344.09	$913.98	$2,258.07	
272722757005001120	1	$1,344.09	$913.98	$2,258.07	
272722757005002010	1	$1,344.09	$913.98	$2,258.07	
272722757005002020	1	$1,344.09	$913.98	$2,258.07	
272722757005002030	1	$1,344.09	$913.98	$2,258.07	
272722757005002040	1	$1,344.09	$913.98	$2,258.07	
272722757005002050	1	$1,344.09	$913.98	$2,258.07	
272722757005002060	1	$1,344.09	$913.98	$2,258.07	
272722757005002070	1	$1,344.09	$913.98	$2,258.07	
272722757005002080	1	$1,344.09	$913.98	$2,258.07	
272722757005002090	1	$1,344.09	$913.98	$2,258.07	
272722757005002100	1	$1,344.09	$913.98	$2,258.07	
272722757005002110	1	$1,344.09	$913.98	$2,258.07	
272722757005002120	1	$1,344.09	$913.98	$2,258.07	
272722757005002130	1	$1,344.09	$913.98	$2,258.07	
272722757005002140	1	$1,344.09	$913.98	$2,258.07	
272722757005002150	1	$1,344.09	$913.98	$2,258.07	
272722757005002160	1	$1,344.09	$913.98	$2,258.07	
272722757005002170	1	$1,344.09	$913.98	$2,258.07	
272722757005002180	1	$1,344.09	$913.98	$2,258.07	
272722757005002190	1	$1,344.09	$913.98	$2,258.07	
272722757005002200	1	$1,344.09	$913.98	$2,258.07	
272722757005002210	1	$1,344.09	$913.98	$2,258.07	
272722757005002220	1	$1,344.09	$913.98	$2,258.07	
272722757005002230	1	$1,344.09	$913.98	$2,258.07	
272722757005002240	1	$1,344.09	$913.98	$2,258.07	
272722757005002250	1	$1,344.09	$913.98	$2,258.07	
272722757005002260	1	$1,344.09	$913.98	$2,258.07	
272722757005002270	1	$1,344.09	$913.98	$2,258.07	
272722757005002280	1	$1,344.09	$913.98	$2,258.07	
272722757005002290	1	$1,344.09	$913.98	$2,258.07	
272722757005002300	1	$1,344.09	$913.98	$2,258.07	
272722757005002310	1	$1,344.09	$913.98	$2,258.07	
272722757005002320	1	$1,344.09	$913.98	$2,258.07	
272722757005003010	1	$1,344.09	$913.98	$2,258.07	
272722757005003020	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005003030	1	$1,344.09	$913.98	$2,258.07	
272722757005003040	1	$1,344.09	$913.98	$2,258.07	
272722757005003050	1	$1,344.09	$913.98	$2,258.07	
272722757005003060	1	$1,344.09	$913.98	$2,258.07	
272722757005003070	1	$1,344.09	$913.98	$2,258.07	
272722757005003080	1	$1,344.09	$913.98	$2,258.07	
272722757005003090	1	$1,344.09	$913.98	$2,258.07	
272722757005003100	1	$1,344.09	$913.98	$2,258.07	
272722757005003110	1	$1,344.09	$913.98	$2,258.07	
272722757005003120	1	$1,344.09	$913.98	$2,258.07	
272722757005003130	1	$1,344.09	$913.98	$2,258.07	
272722757005003140	1	$1,344.09	$913.98	$2,258.07	
272722757005003150	1	$1,344.09	$913.98	$2,258.07	
272722757005003160	1	$1,344.09	$913.98	$2,258.07	
272722757005003170	1	$1,344.09	$913.98	$2,258.07	
272722757005003180	1	$1,344.09	$913.98	$2,258.07	
272722757005003190	1	$1,344.09	$913.98	$2,258.07	
272722757005003200	1	$1,344.09	$913.98	$2,258.07	
272722757005003210	1	$1,344.09	$913.98	$2,258.07	
272722757005003220	1	$1,344.09	$913.98	$2,258.07	
272722757005003230	1	$1,344.09	$913.98	$2,258.07	
272722757005003240	1	$1,344.09	$913.98	$2,258.07	
272722757005004010	1	$1,344.09	$913.98	$2,258.07	
272722757005004020	1	$1,344.09	$913.98	$2,258.07	
272722757005004030	1	$1,344.09	$913.98	$2,258.07	
272722757005004040	1	$1,344.09	$913.98	$2,258.07	
272722757005004050	1	$1,344.09	$913.98	$2,258.07	
272722757005004060	1	$1,344.09	$913.98	$2,258.07	
272722757005004070	1	$1,344.09	$913.98	$2,258.07	
272722757005004080	1	$1,344.09	$913.98	$2,258.07	
272722757005004090	1	$1,344.09	$913.98	$2,258.07	
272722757005004100	1	$1,344.09	$913.98	$2,258.07	
272722757005004110	1	$1,344.09	$913.98	$2,258.07	
272722757005004120	1	$1,344.09	$913.98	$2,258.07	
272722757005004130	1	$1,344.09	$913.98	$2,258.07	
272722757005004140	1	$1,344.09	$913.98	$2,258.07	
272722757005004150	1	$1,344.09	$913.98	$2,258.07	
272722757005004160	1	$1,344.09	$913.98	$2,258.07	
272722757005004170	1	$1,344.09	$913.98	$2,258.07	
272722757005004180	1	$1,344.09	$913.98	$2,258.07	
272722757005004190	1	$1,344.09	$913.98	$2,258.07	
272722757005004200	1	$1,344.09	$913.98	$2,258.07	
272722757005004210	1	$1,344.09	$913.98	$2,258.07	
272722757005004220	1	$1,344.09	$913.98	$2,258.07	
272722757005004230	1	$1,344.09	$913.98	$2,258.07	
272722757005004240	1	$1,344.09	$913.98	$2,258.07	
272722757005005010	1	$1,344.09	$913.98	$2,258.07	
272722757005005020	1	$1,344.09	$913.98	$2,258.07	
272722757005005030	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005005040	1	$1,344.09	$913.98	$2,258.07	
272722757005005050	1	$1,344.09	$913.98	$2,258.07	
272722757005005060	1	$1,344.09	$913.98	$2,258.07	
272722757005005070	1	$1,344.09	$913.98	$2,258.07	
272722757005005080	1	$1,344.09	$913.98	$2,258.07	
272722757005005090	1	$1,344.09	$913.98	$2,258.07	
272722757005005100	1	$1,344.09	$913.98	$2,258.07	
272722757005005110	1	$1,344.09	$913.98	$2,258.07	
272722757005005120	1	$1,344.09	$913.98	$2,258.07	
272722757005005130	1	$1,344.09	$913.98	$2,258.07	
272722757005005140	1	$1,344.09	$913.98	$2,258.07	
272722757005005150	1	$1,344.09	$913.98	$2,258.07	
272722757005005160	1	$1,344.09	$913.98	$2,258.07	
272722757005005170	1	$1,344.09	$913.98	$2,258.07	
272722757005005180	1	$1,344.09	$913.98	$2,258.07	
272722757005005190	1	$1,344.09	$913.98	$2,258.07	
272722757005005200	1	$1,344.09	$913.98	$2,258.07	
272722757005005210	1	$1,344.09	$913.98	$2,258.07	
272722757005005220	1	$1,344.09	$913.98	$2,258.07	
272722757005005230	1	$1,344.09	$913.98	$2,258.07	
272722757005005240	1	$1,344.09	$913.98	$2,258.07	
272722757005006010	1	$1,344.09	$913.98	$2,258.07	
272722757005006020	1	$1,344.09	$913.98	$2,258.07	
272722757005006030	1	$1,344.09	$913.98	$2,258.07	
272722757005006040	1	$1,344.09	$913.98	$2,258.07	
272722757005006050	1	$1,344.09	$913.98	$2,258.07	
272722757005006060	1	$1,344.09	$913.98	$2,258.07	
272722757005006070	1	$1,344.09	$913.98	$2,258.07	
272722757005006080	1	$1,344.09	$913.98	$2,258.07	
272722757005006090	1	$1,344.09	$913.98	$2,258.07	
272722757005006100	1	$1,344.09	$913.98	$2,258.07	
272722757005006110	1	$1,344.09	$913.98	$2,258.07	
272722757005006120	1	$1,344.09	$913.98	$2,258.07	
272722757005006130	1	$1,344.09	$913.98	$2,258.07	
272722757005006140	1	$1,344.09	$913.98	$2,258.07	
272722757005006150	1	$1,344.09	$913.98	$2,258.07	
272722757005006160	1	$1,344.09	$913.98	$2,258.07	
272722757005006170	1	$1,344.09	$913.98	$2,258.07	
272722757005006180	1	$1,344.09	$913.98	$2,258.07	
272722757005006190	1	$1,344.09	$913.98	$2,258.07	
272722757005006200	1	$1,344.09	$913.98	$2,258.07	
272722757005006210	1	$1,344.09	$913.98	$2,258.07	
272722757005006220	1	$1,344.09	$913.98	$2,258.07	
272722757005006230	1	$1,344.09	$913.98	$2,258.07	
272722757005006240	1	$1,344.09	$913.98	$2,258.07	
272722757005007010	1	$1,344.09	$913.98	$2,258.07	
272722757005007020	1	$1,344.09	$913.98	$2,258.07	
272722757005007030	1	$1,344.09	$913.98	$2,258.07	
272722757005007040	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005007050	1	$1,344.09	$913.98	$2,258.07	
272722757005007060	1	$1,344.09	$913.98	$2,258.07	
272722757005007070	1	$1,344.09	$913.98	$2,258.07	
272722757005007080	1	$1,344.09	$913.98	$2,258.07	
272722757005007090	1	$1,344.09	$913.98	$2,258.07	
272722757005007100	1	$1,344.09	$913.98	$2,258.07	
272722757005007110	1	$1,344.09	$913.98	$2,258.07	
272722757005007120	1	$1,344.09	$913.98	$2,258.07	
272722757005008010	1	$1,344.09	$913.98	$2,258.07	
272722757005008020	1	$1,344.09	$913.98	$2,258.07	
272722757005008030	1	$1,344.09	$913.98	$2,258.07	
272722757005008040	1	$1,344.09	$913.98	$2,258.07	
272722757005008050	1	$1,344.09	$913.98	$2,258.07	
272722757005008060	1	$1,344.09	$913.98	$2,258.07	
272722757005008070	1	$1,344.09	$913.98	$2,258.07	
272722757005008080	1	$1,344.09	$913.98	$2,258.07	
272722757005008090	1	$1,344.09	$913.98	$2,258.07	
272722757005008100	1	$1,344.09	$913.98	$2,258.07	
272722757005008110	1	$1,344.09	$913.98	$2,258.07	
272722757005008120	1	$1,344.09	$913.98	$2,258.07	
272722757005008130	1	$1,344.09	$913.98	$2,258.07	
272722757005008140	1	$1,344.09	$913.98	$2,258.07	
272722757005008150	1	$1,344.09	$913.98	$2,258.07	
272722757005008160	1	$1,344.09	$913.98	$2,258.07	
272722757005008170	1	$1,344.09	$913.98	$2,258.07	
272722757005008180	1	$1,344.09	$913.98	$2,258.07	
272722757005008190	1	$1,344.09	$913.98	$2,258.07	
272722757005008200	1	$1,344.09	$913.98	$2,258.07	
272722757005008210	1	$1,344.09	$913.98	$2,258.07	
272722757005008220	1	$1,344.09	$913.98	$2,258.07	
272722757005008230	1	$1,344.09	$913.98	$2,258.07	
272722757005008240	1	$1,344.09	$913.98	$2,258.07	
272722757005008250	1	$1,344.09	$913.98	$2,258.07	
272722757005008260	1	$1,344.09	$913.98	$2,258.07	
272722757005008270	1	$1,344.09	$913.98	$2,258.07	
272722757005008280	1	$1,344.09	$913.98	$2,258.07	
272722757005008290	1	$1,344.09	$913.98	$2,258.07	
272722757005008300	1	$1,344.09	$913.98	$2,258.07	
272722757005008310	1	$1,344.09	$913.98	$2,258.07	
272722757005008320	1	$1,344.09	$913.98	$2,258.07	
272722757005008330	1	$1,344.09	$913.98	$2,258.07	
272722757005008340	1	$1,344.09	$913.98	$2,258.07	
272722757005008350	1	$1,344.09	$913.98	$2,258.07	
272722757005008360	1	$1,344.09	$913.98	$2,258.07	
272722757005008370	1	$1,344.09	$913.98	$2,258.07	
272722757005008380	1	$1,344.09	$913.98	$2,258.07	
272722757005008390	1	$1,344.09	$913.98	$2,258.07	
272722757005008400	1	$1,344.09	$913.98	$2,258.07	
272722757005008410	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005008420	1	$1,344.09	$913.98	$2,258.07	
272722757005008430	1	$1,344.09	$913.98	$2,258.07	
272722757005008440	1	$1,344.09	$913.98	$2,258.07	
272722757005008450	1	$1,344.09	$913.98	$2,258.07	
272722757005008460	1	$1,344.09	$913.98	$2,258.07	
272722757005008470	1	$1,344.09	$913.98	$2,258.07	
272722757005008480	1	$1,344.09	$913.98	$2,258.07	
272722757005008490	1	$1,344.09	$913.98	$2,258.07	
272722757005008500	1	$1,344.09	$913.98	$2,258.07	
272722757005008510	1	$1,344.09	$913.98	$2,258.07	
272722757005008520	1	$1,344.09	$913.98	$2,258.07	
272722757005008530	1	$1,344.09	$913.98	$2,258.07	
272722757005008540	1	$1,344.09	$913.98	$2,258.07	
272722757005008550	1	$1,344.09	$913.98	$2,258.07	
272722757005008560	1	$1,344.09	$913.98	$2,258.07	
272722757005009010	1	$1,344.09	$913.98	$2,258.07	
272722757005009020	1	$1,344.09	$913.98	$2,258.07	
272722757005009030	1	$1,344.09	$913.98	$2,258.07	
272722757005009040	1	$1,344.09	$913.98	$2,258.07	
272722757005009050	1	$1,344.09	$913.98	$2,258.07	
272722757005009060	1	$1,344.09	$913.98	$2,258.07	
272722757005009070	1	$1,344.09	$913.98	$2,258.07	
272722757005009080	1	$1,344.09	$913.98	$2,258.07	
272722757005009090	1	$1,344.09	$913.98	$2,258.07	
272722757005009100	1	$1,344.09	$913.98	$2,258.07	
272722757005009110	1	$1,344.09	$913.98	$2,258.07	
272722757005009120	1	$1,344.09	$913.98	$2,258.07	
272722757005009130	1	$1,344.09	$913.98	$2,258.07	
272722757005009140	1	$1,344.09	$913.98	$2,258.07	
272722757005009150	1	$1,344.09	$913.98	$2,258.07	
272722757005009160	1	$1,344.09	$913.98	$2,258.07	
272722757005009170	1	$1,344.09	$913.98	$2,258.07	
272722757005009180	1	$1,344.09	$913.98	$2,258.07	
272722757005009190	1	$1,344.09	$913.98	$2,258.07	
272722757005009200	1	$1,344.09	$913.98	$2,258.07	
272722757005009210	1	$1,344.09	$913.98	$2,258.07	
272722757005009220	1	$1,344.09	$913.98	$2,258.07	
272722757005009230	1	$1,344.09	$913.98	$2,258.07	
272722757005009240	1	$1,344.09	$913.98	$2,258.07	
272722757005009250	1	$1,344.09	$913.98	$2,258.07	
272722757005009260	1	$1,344.09	$913.98	$2,258.07	
272722757005009270	1	$1,344.09	$913.98	$2,258.07	
272722757005009280	1	$1,344.09	$913.98	$2,258.07	
272722757005009290	1	$1,344.09	$913.98	$2,258.07	
272722757005009300	1	$1,344.09	$913.98	$2,258.07	
272722757005009310	1	$1,344.09	$913.98	$2,258.07	
272722757005009320	1	$1,344.09	$913.98	$2,258.07	
272722757005009330	1	$1,344.09	$913.98	$2,258.07	
272722757005009340	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005009350	1	$1,344.09	$913.98	$2,258.07	
272722757005009360	1	$1,344.09	$913.98	$2,258.07	
272722757005009370	1	$1,344.09	$913.98	$2,258.07	
272722757005009380	1	$1,344.09	$913.98	$2,258.07	
272722757005009390	1	$1,344.09	$913.98	$2,258.07	
272722757005009400	1	$1,344.09	$913.98	$2,258.07	
272722757005009410	1	$1,344.09	$913.98	$2,258.07	
272722757005009420	1	$1,344.09	$913.98	$2,258.07	
272722757005009430	1	$1,344.09	$913.98	$2,258.07	
272722757005009440	1	$1,344.09	$913.98	$2,258.07	
272722757005009450	1	$1,344.09	$913.98	$2,258.07	
272722757005009460	1	$1,344.09	$913.98	$2,258.07	
272722757005009470	1	$1,344.09	$913.98	$2,258.07	
272722757005009480	1	$1,344.09	$913.98	$2,258.07	
272722757005010010	1	$1,344.09	$913.98	$2,258.07	
272722757005010020	1	$1,344.09	$913.98	$2,258.07	
272722757005010030	1	$1,344.09	$913.98	$2,258.07	
272722757005010040	1	$1,344.09	$913.98	$2,258.07	
272722757005010050	1	$1,344.09	$913.98	$2,258.07	
272722757005010060	1	$1,344.09	$913.98	$2,258.07	
272722757005010070	1	$1,344.09	$913.98	$2,258.07	
272722757005010080	1	$1,344.09	$913.98	$2,258.07	
272722757005010090	1	$1,344.09	$913.98	$2,258.07	
272722757005010100	1	$1,344.09	$913.98	$2,258.07	
272722757005010110	1	$1,344.09	$913.98	$2,258.07	
272722757005010120	1	$1,344.09	$913.98	$2,258.07	
272722757005010130	1	$1,344.09	$913.98	$2,258.07	
272722757005010140	1	$1,344.09	$913.98	$2,258.07	
272722757005010150	1	$1,344.09	$913.98	$2,258.07	
272722757005010160	1	$1,344.09	$913.98	$2,258.07	
272722757005010170	1	$1,344.09	$913.98	$2,258.07	
272722757005010180	1	$1,344.09	$913.98	$2,258.07	
272722757005010190	1	$1,344.09	$913.98	$2,258.07	
272722757005010200	1	$1,344.09	$913.98	$2,258.07	
272722757005010210	1	$1,344.09	$913.98	$2,258.07	
272722757005010220	1	$1,344.09	$913.98	$2,258.07	
272722757005010230	1	$1,344.09	$913.98	$2,258.07	
272722757005010240	1	$1,344.09	$913.98	$2,258.07	
272722757005010250	1	$1,344.09	$913.98	$2,258.07	
272722757005010260	1	$1,344.09	$913.98	$2,258.07	
272722757005010270	1	$1,344.09	$913.98	$2,258.07	
272722757005010280	1	$1,344.09	$913.98	$2,258.07	
272722757005010290	1	$1,344.09	$913.98	$2,258.07	
272722757005010300	1	$1,344.09	$913.98	$2,258.07	
272722757005010310	1	$1,344.09	$913.98	$2,258.07	
272722757005010320	1	$1,344.09	$913.98	$2,258.07	
272722757005011010	1	$1,344.09	$913.98	$2,258.07	
272722757005011020	1	$1,344.09	$913.98	$2,258.07	
272722757005011030	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005011040	1	$1,344.09	$913.98	$2,258.07	
272722757005011050	1	$1,344.09	$913.98	$2,258.07	
272722757005011060	1	$1,344.09	$913.98	$2,258.07	
272722757005011070	1	$1,344.09	$913.98	$2,258.07	
272722757005011080	1	$1,344.09	$913.98	$2,258.07	
272722757005011090	1	$1,344.09	$913.98	$2,258.07	
272722757005011100	1	$1,344.09	$913.98	$2,258.07	
272722757005011110	1	$1,344.09	$913.98	$2,258.07	
272722757005011120	1	$1,344.09	$913.98	$2,258.07	
272722757005011130	1	$1,344.09	$913.98	$2,258.07	
272722757005011140	1	$1,344.09	$913.98	$2,258.07	
272722757005011150	1	$1,344.09	$913.98	$2,258.07	
272722757005011160	1	$1,344.09	$913.98	$2,258.07	
272722757005011170	1	$1,344.09	$913.98	$2,258.07	
272722757005011180	1	$1,344.09	$913.98	$2,258.07	
272722757005011190	1	$1,344.09	$913.98	$2,258.07	
272722757005011200	1	$1,344.09	$913.98	$2,258.07	
Gross Assessments On Roll		$413,979.72	$281,505.84	$695,485.56	
					
Net Assessments On Roll		$385,001.14	$261,800.43	$646,801.57	

Direct Billing
PARCEL ID	

Acres	

FY 25 O&M	

Series 2024	

Total	
272714739000010150	101.42	$20,496.86	$623,760.40	$644,257.26	
272714739000040011	4.65	$940.21	$28,612.44	$29,552.65	
272714739000040012	6.40	$1,293.56	$39,365.48	$40,659.03	
272714739000040041	8.11	$1,639.48	$49,892.79	$51,532.27	
272714739000040110	14.71	$2,973.30	$90,483.46	$93,456.76	
272714739000040180	14.75	$2,981.20	$90,723.94	$93,705.15	
272714739000040210	18.21	$3,679.49	$111,974.15	$115,653.64	
272714739000040281	1.03	$207.71	$6,320.94	$6,528.65	
272714739000040290	17.44	$3,524.93	$107,270.82	$110,795.75	
272723000000031001	20.08	$4,059.01	$123,523.69	$127,582.70	
272723000000031002	20.19	$4,081.14	$124,197.18	$128,278.31	
272723000000032001	9.75	$1,970.28	$59,959.42	$61,929.70	
272723000000032002	9.76	$1,972.46	$60,025.85	$61,998.31	
272723000000032003	9.76	$1,972.28	$60,020.31	$61,992.59	
272723000000032004	9.75	$1,971.55	$59,998.17	$61,969.72	
Gross Assessments Off Roll	266.01	$53,763.44	$1,636,129.03	1689892.473	
					
Net Assessments Off Roll		$50,000.00	$1,521,600.00	$1,571,600.00	
					
Total Gross Assessments		$467,743.16	$1,917,634.87	$2,385,378.03	
					
Total Net Assessments		$435,001.14	$1,783,400.43	$2,218,401.57	

Section B

Section 1
RESOLUTION 2024-10
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2024/2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Crosswinds East Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”), attached hereto as Exhibit “A;” and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2024/2025; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform
Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on October 1, 2024; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2024, 25% due no later than February 1, 2025 and 25% due no later than May 1, 2025. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2024/2025, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.
SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 24TH DAY OF JULY 2024.
ATTEST:	CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	
Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method)
Assessment Roll (Direct Collect)

Crosswinds East
Community Development District

Proposed Budget
FY2025

Table of Contents

1-2

3-6

7
General Fund General Fund Narrative Debt Service - Series 2024
8-9	Amortization Schedule

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	
Revenues

Assessments - On Roll	$	-	$	-	$	-	$	-	$	385,000	
Assessments - Direct (Unplatted)	$	-	$	-	$	-	$	-	$	50,000	
Developer Contributions	$	383,770	$	60,000	$	63,044	$	123,044	$	141,860	
Boundary Amendment Contribution	$	-	$	2,640	$	-	$	2,640	$	-	
Lot Closings	$	-	$	31,048	$	-	$	31,048	$	-	
Total Revenues	$	383,770	$	93,688	$	63,044	$	156,733	$	576,860	
Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	5,600	
$	4,000	
$	9,600	
$	12,000	
Engineering	$	15,000	$	13,626	$	1,120	$	14,746	$	15,000	
Attorney	$	25,000	$	32,179	$	36,042	$	68,221	$	60,000	
Annual Audit	$	4,000	$	3,600	$	-	$	3,600	$	4,000	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	5,000	
Arbitrage	$	450	$	-	$	-	$	-	$	450	
Dissemination	$	5,000	$	417	$	2,500	$	2,917	$	5,000	
Trustee Fees	$	4,020	$	-	$	-	$	-	$	4,020	
Management Fees	$	37,500	$	25,000	$	12,500	$	37,500	$	40,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	189	$	40	$	229	$	250	
Insurance	$	5,500	$	5,200	$	-	$	5,200	$	5,980	
Copies	$	1,000	$	-	$	200	$	200	$	750	
Legal Advertising	$	10,000	$	2,726	$	3,333	$	6,059	$	10,000	
Other Current Charges	$	4,500	$	2,640	$	1,125	$	3,765	$	2,500	
Boundary Amendment Expense	$	-	$	315		$	315	$	-	
Office Supplies	$	625	$	20	$	200	$	220	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	133,770	$	93,686	$	62,061	$	155,746	$	168,900	
Operations & Maintenance						
Field Expensitures						
Property Insurance	$	-	$	-	$	-	$	-	$	8,000	
Field Management	$	-	$	-	$	-	$	-	$	15,000	
Landscaping Replacement	$	-	$	-	$	-	$	-	$	7,500	
Streetlights	$	-	$	-	$	-	$	-	$	18,000	
Electric	$	-	$	72	$	289	$	361	$	2,000	
Water & Sewer	$	-	$	-	$	-	$	-	$	15,000	
Landscape Maintenance	$	-	$	-	$	-	$	-	$	58,500	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	3,500	
Maintenance	$	-	$	-	$	-	$	-	$	8,500	
Field Contingency	$	200,000	$	625	$	-	$	625	$	100,000	
Subtotal Field Expenditures	$	200,000	$	697	$	289	$	986	$	236,000	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	05/31/24	4 Months	9/30/24	FY2025	

Amenities Expenditures
Amenity - Electric	$	-	$	-	$	-	$	-	$	2,600	
Amenity - Water	$	-	$	-	$	-	$	-	$	6,000	
Playground & Furniture Lease	$	50,000	$	-	$	-	$	-	$	50,000	
Internet	$	-	$	-	$	-	$	-	$	2,000	
Amenity Landscaping	$	-	$	-	$	-	$	-	$	6,500	
Replacement	$	-	$	-	$	-	$	-	$	3,500	
Amenity Irrigation Repairs	$	-	$	-	$	-	$	-	$	2,500	
Pest Control	$	-	$	-	$	-	$	-	$	1,500	
Janitorial Services	$	-	$	-	$	-	$	-	$	16,160	
Security Services	$	-	$	-	$	-	$	-	$	30,000	
Pool Maintenance	$	-	$	-	$	-	$	-	$	23,700	
Maintenance	$	-	$	-	$	-	$	-	$	10,000	
Amenity Access Management	$	-	$	-	$	-	$	-	$	10,000	
Amenties Contingency	$	-	$	-	$	-	$	-	$	7,500	
Subtotal Amenity Expenditures	$	50,000	$	-	$	-	$	-	$	171,960	
				
Total Operations & Maintenance:	$	250,000	$	697	$	289	$	986	$	407,960	

Net Assessments	$435,000 Add: Discounts & Collections 7% 		$32,742 
Gross Assessments 	$467,742 

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Townhomes - Platted	308	$385,000	$1,250.00	$1,344.09	
Unplatted		$50,000			
	308	$435,000			

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its bonds and any other anticipated bond issuance.

Dissemination

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

Trustee Fees

The District will incur trustee related costs with the issuance of its Series 2024 bond and anticipated issuances with US Bank.

Management Fees

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

Information Technology

Represents various cost of information technology with Governmental Management Services–Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services–Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage.

Copies

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Other Current Charges

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

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Property Insurance

Represents the estimated costs of insurance coverage to governmental agencies.

Field Management

Represents the estimated costs for onsite field management.

Landscape Replacement

Represents the estimated costs of replacing landscaping within the common areas of the District.

Streetlights

Represents the estimated costs to maintain street lights within the District Boundaries.

Electric

Represents the estimated costs for electric charges of common areas throughout the District.

Water & Sewer

Represents the estimated costs for water and refuse services provided for common areas throughout the District.

Landscape Maintenance

Represents the estimated costs to provide maintenance of the landscaping within the District.

Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system.

Maintenance

Represents the estimated costs of general repairs and maintenance of the District’s common areas.

Field Contingency

Represents the estimated costs the District could incur throughout the fiscal year for field related items.

Amenity Expenditures

Amenity - Electric

Represents the estimated electric charges for the District’s amenity facility.

Amenity – Water

Represents the estimated water charges for the District’s amenity facility.

Playground Lease

Represents the estimated costs of leasing playground equipment.

Internet

Represents the cost of internet service for the amenity facility.

Amenity Landcaping

Represents the estimated costs to maintain the landscaping for the amenity facility.

Replacement

Represents the estimated costs of replacing landscaping for the amenity facility.

Amenity Irrigation Repairs

Represents the estimated costs of maintaining and repairing the irrigation system for the amenity facility.

Pest Control

Represents the estimated costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services for the District’s amenity facilities.

Security Services

Represents the estimated costs of maintaining security systems in place.

Pool Maintenance

Represents the estimated costs to provide regular cleaning and treatments of the District’s pool.

Maintenance

Represents estimated costs to maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facility.

Amenties Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.
Proposed Budget Debt Service Fund Series 2024

Description	Adopted Budget
FY2024	Actuals Thru
05/31/24	Projected Next
4 Months	Total Thru
09/30/24	Proposed Budget
FY2025					

Revenues											

Assessments	
$	
-	
$	
-	
$	
713,200	
$	
713,200	
$	
1,783,400	
Interest	$	-	$	16,936	$	22,582	$	39,518	$	-	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	752,718	
Total Revenues	$	-	$	16,936	$	735,782	$	752,718	$	2,536,118	

Expenditures											

Interest - 11/1
Principal - 5/1	$	-
$	-	$	-
$	-	$	-
$	-	$	-
$	-	$	713,200
$	365,000	
Interest - 5/1	$	-	$	245,658	$	-	$	245,658	$	713,200			
Total Expenditures	$	-	$	245,658	$	-	$	245,658	$	1,791,400			

Other Financing Sources/(Uses)

Bond Proceeds	

$	-	$	2,029,058	

$	-	$	2,029,058	

$	-			
Total Other Sources/(Uses)	$	-	$	2,029,058	$	-	$	2,029,058	$	-			

Excess Revenues/(Expenditures)	$	-	$	1,800,336	$	735,782	$	2,536,118	$	744,718	

(1) Carryforward Surplus is net of Debt Service	

Reserve Funds			
Interest - 11/1	
$	704,759.38	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Townhome	120	$138,000	$1,150.00	$1,236.56		
Townhome - DR Horton	102	$86,700	$850.00	$913.98		
Townhome - West Bay	308	$261,800	$850.00	$913.98		
Single Family - 40'	258	$425,700	$1,650.00	$1,774.19		
Single Family - 50'	528	$871,200	$1,650.00	$1,774.19		
Total ERU's	1316	$1,783,400				

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-

Date	Balance	Prinicpal	Interest	Total	

05/01/47	
$	11,420,000.00	
$	1,155,000.00	
$	328,325.00		
11/01/47	$	10,265,000.00	$	-	$	295,118.75	$	1,778,443.75	
05/01/48	$	10,265,000.00	$	1,225,000.00	$	295,118.75		
11/01/48	$	9,040,000.00	$	-	$	259,900.00	$	1,780,018.75	
05/01/49	$	9,040,000.00	$	1,300,000.00	$	259,900.00		
11/01/49	$	7,740,000.00	$	-	$	222,525.00	$	1,782,425.00	
05/01/50	$	7,740,000.00	$	1,375,000.00	$	222,525.00		
11/01/50	$	6,365,000.00	$	-	$	182,993.75	$	1,780,518.75	
05/01/51	$	6,365,000.00	$	1,455,000.00	$	182,993.75		
11/01/51	$	4,910,000.00	$	-	$	141,162.50	$	1,779,156.25	
05/01/52	$	4,910,000.00	$	1,545,000.00	$	141,162.50		
11/01/52	$	3,365,000.00	$	-	$	96,743.75	$	1,782,906.25	
05/01/53	$	3,365,000.00	$	1,635,000.00	$	96,743.75		
11/01/53	$	1,730,000.00	$	-	$	49,737.50	$	1,781,481.25	
05/01/54	$	1,730,000.00	$	1,730,000.00	$	49,737.50	$	1,779,737.50	
		$	25,785,000.00	$	28,599,357.78	$	54,384,357.78	

Crosswinds East CDD
FY 25 Roll					
					
Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005001010	1	$1,344.09	$913.98	$2,258.07	
272722757005001020	1	$1,344.09	$913.98	$2,258.07	
272722757005001030	1	$1,344.09	$913.98	$2,258.07	
272722757005001040	1	$1,344.09	$913.98	$2,258.07	
272722757005001050	1	$1,344.09	$913.98	$2,258.07	
272722757005001060	1	$1,344.09	$913.98	$2,258.07	
272722757005001070	1	$1,344.09	$913.98	$2,258.07	
272722757005001080	1	$1,344.09	$913.98	$2,258.07	
272722757005001090	1	$1,344.09	$913.98	$2,258.07	
272722757005001100	1	$1,344.09	$913.98	$2,258.07	
272722757005001110	1	$1,344.09	$913.98	$2,258.07	
272722757005001120	1	$1,344.09	$913.98	$2,258.07	
272722757005002010	1	$1,344.09	$913.98	$2,258.07	
272722757005002020	1	$1,344.09	$913.98	$2,258.07	
272722757005002030	1	$1,344.09	$913.98	$2,258.07	
272722757005002040	1	$1,344.09	$913.98	$2,258.07	
272722757005002050	1	$1,344.09	$913.98	$2,258.07	
272722757005002060	1	$1,344.09	$913.98	$2,258.07	
272722757005002070	1	$1,344.09	$913.98	$2,258.07	
272722757005002080	1	$1,344.09	$913.98	$2,258.07	
272722757005002090	1	$1,344.09	$913.98	$2,258.07	
272722757005002100	1	$1,344.09	$913.98	$2,258.07	
272722757005002110	1	$1,344.09	$913.98	$2,258.07	
272722757005002120	1	$1,344.09	$913.98	$2,258.07	
272722757005002130	1	$1,344.09	$913.98	$2,258.07	
272722757005002140	1	$1,344.09	$913.98	$2,258.07	
272722757005002150	1	$1,344.09	$913.98	$2,258.07	
272722757005002160	1	$1,344.09	$913.98	$2,258.07	
272722757005002170	1	$1,344.09	$913.98	$2,258.07	
272722757005002180	1	$1,344.09	$913.98	$2,258.07	
272722757005002190	1	$1,344.09	$913.98	$2,258.07	
272722757005002200	1	$1,344.09	$913.98	$2,258.07	
272722757005002210	1	$1,344.09	$913.98	$2,258.07	
272722757005002220	1	$1,344.09	$913.98	$2,258.07	
272722757005002230	1	$1,344.09	$913.98	$2,258.07	
272722757005002240	1	$1,344.09	$913.98	$2,258.07	
272722757005002250	1	$1,344.09	$913.98	$2,258.07	
272722757005002260	1	$1,344.09	$913.98	$2,258.07	
272722757005002270	1	$1,344.09	$913.98	$2,258.07	
272722757005002280	1	$1,344.09	$913.98	$2,258.07	
272722757005002290	1	$1,344.09	$913.98	$2,258.07	
272722757005002300	1	$1,344.09	$913.98	$2,258.07	
272722757005002310	1	$1,344.09	$913.98	$2,258.07	
272722757005002320	1	$1,344.09	$913.98	$2,258.07	
272722757005003010	1	$1,344.09	$913.98	$2,258.07	
272722757005003020	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005003030	1	$1,344.09	$913.98	$2,258.07	
272722757005003040	1	$1,344.09	$913.98	$2,258.07	
272722757005003050	1	$1,344.09	$913.98	$2,258.07	
272722757005003060	1	$1,344.09	$913.98	$2,258.07	
272722757005003070	1	$1,344.09	$913.98	$2,258.07	
272722757005003080	1	$1,344.09	$913.98	$2,258.07	
272722757005003090	1	$1,344.09	$913.98	$2,258.07	
272722757005003100	1	$1,344.09	$913.98	$2,258.07	
272722757005003110	1	$1,344.09	$913.98	$2,258.07	
272722757005003120	1	$1,344.09	$913.98	$2,258.07	
272722757005003130	1	$1,344.09	$913.98	$2,258.07	
272722757005003140	1	$1,344.09	$913.98	$2,258.07	
272722757005003150	1	$1,344.09	$913.98	$2,258.07	
272722757005003160	1	$1,344.09	$913.98	$2,258.07	
272722757005003170	1	$1,344.09	$913.98	$2,258.07	
272722757005003180	1	$1,344.09	$913.98	$2,258.07	
272722757005003190	1	$1,344.09	$913.98	$2,258.07	
272722757005003200	1	$1,344.09	$913.98	$2,258.07	
272722757005003210	1	$1,344.09	$913.98	$2,258.07	
272722757005003220	1	$1,344.09	$913.98	$2,258.07	
272722757005003230	1	$1,344.09	$913.98	$2,258.07	
272722757005003240	1	$1,344.09	$913.98	$2,258.07	
272722757005004010	1	$1,344.09	$913.98	$2,258.07	
272722757005004020	1	$1,344.09	$913.98	$2,258.07	
272722757005004030	1	$1,344.09	$913.98	$2,258.07	
272722757005004040	1	$1,344.09	$913.98	$2,258.07	
272722757005004050	1	$1,344.09	$913.98	$2,258.07	
272722757005004060	1	$1,344.09	$913.98	$2,258.07	
272722757005004070	1	$1,344.09	$913.98	$2,258.07	
272722757005004080	1	$1,344.09	$913.98	$2,258.07	
272722757005004090	1	$1,344.09	$913.98	$2,258.07	
272722757005004100	1	$1,344.09	$913.98	$2,258.07	
272722757005004110	1	$1,344.09	$913.98	$2,258.07	
272722757005004120	1	$1,344.09	$913.98	$2,258.07	
272722757005004130	1	$1,344.09	$913.98	$2,258.07	
272722757005004140	1	$1,344.09	$913.98	$2,258.07	
272722757005004150	1	$1,344.09	$913.98	$2,258.07	
272722757005004160	1	$1,344.09	$913.98	$2,258.07	
272722757005004170	1	$1,344.09	$913.98	$2,258.07	
272722757005004180	1	$1,344.09	$913.98	$2,258.07	
272722757005004190	1	$1,344.09	$913.98	$2,258.07	
272722757005004200	1	$1,344.09	$913.98	$2,258.07	
272722757005004210	1	$1,344.09	$913.98	$2,258.07	
272722757005004220	1	$1,344.09	$913.98	$2,258.07	
272722757005004230	1	$1,344.09	$913.98	$2,258.07	
272722757005004240	1	$1,344.09	$913.98	$2,258.07	
272722757005005010	1	$1,344.09	$913.98	$2,258.07	
272722757005005020	1	$1,344.09	$913.98	$2,258.07	
272722757005005030	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005005040	1	$1,344.09	$913.98	$2,258.07	
272722757005005050	1	$1,344.09	$913.98	$2,258.07	
272722757005005060	1	$1,344.09	$913.98	$2,258.07	
272722757005005070	1	$1,344.09	$913.98	$2,258.07	
272722757005005080	1	$1,344.09	$913.98	$2,258.07	
272722757005005090	1	$1,344.09	$913.98	$2,258.07	
272722757005005100	1	$1,344.09	$913.98	$2,258.07	
272722757005005110	1	$1,344.09	$913.98	$2,258.07	
272722757005005120	1	$1,344.09	$913.98	$2,258.07	
272722757005005130	1	$1,344.09	$913.98	$2,258.07	
272722757005005140	1	$1,344.09	$913.98	$2,258.07	
272722757005005150	1	$1,344.09	$913.98	$2,258.07	
272722757005005160	1	$1,344.09	$913.98	$2,258.07	
272722757005005170	1	$1,344.09	$913.98	$2,258.07	
272722757005005180	1	$1,344.09	$913.98	$2,258.07	
272722757005005190	1	$1,344.09	$913.98	$2,258.07	
272722757005005200	1	$1,344.09	$913.98	$2,258.07	
272722757005005210	1	$1,344.09	$913.98	$2,258.07	
272722757005005220	1	$1,344.09	$913.98	$2,258.07	
272722757005005230	1	$1,344.09	$913.98	$2,258.07	
272722757005005240	1	$1,344.09	$913.98	$2,258.07	
272722757005006010	1	$1,344.09	$913.98	$2,258.07	
272722757005006020	1	$1,344.09	$913.98	$2,258.07	
272722757005006030	1	$1,344.09	$913.98	$2,258.07	
272722757005006040	1	$1,344.09	$913.98	$2,258.07	
272722757005006050	1	$1,344.09	$913.98	$2,258.07	
272722757005006060	1	$1,344.09	$913.98	$2,258.07	
272722757005006070	1	$1,344.09	$913.98	$2,258.07	
272722757005006080	1	$1,344.09	$913.98	$2,258.07	
272722757005006090	1	$1,344.09	$913.98	$2,258.07	
272722757005006100	1	$1,344.09	$913.98	$2,258.07	
272722757005006110	1	$1,344.09	$913.98	$2,258.07	
272722757005006120	1	$1,344.09	$913.98	$2,258.07	
272722757005006130	1	$1,344.09	$913.98	$2,258.07	
272722757005006140	1	$1,344.09	$913.98	$2,258.07	
272722757005006150	1	$1,344.09	$913.98	$2,258.07	
272722757005006160	1	$1,344.09	$913.98	$2,258.07	
272722757005006170	1	$1,344.09	$913.98	$2,258.07	
272722757005006180	1	$1,344.09	$913.98	$2,258.07	
272722757005006190	1	$1,344.09	$913.98	$2,258.07	
272722757005006200	1	$1,344.09	$913.98	$2,258.07	
272722757005006210	1	$1,344.09	$913.98	$2,258.07	
272722757005006220	1	$1,344.09	$913.98	$2,258.07	
272722757005006230	1	$1,344.09	$913.98	$2,258.07	
272722757005006240	1	$1,344.09	$913.98	$2,258.07	
272722757005007010	1	$1,344.09	$913.98	$2,258.07	
272722757005007020	1	$1,344.09	$913.98	$2,258.07	
272722757005007030	1	$1,344.09	$913.98	$2,258.07	
272722757005007040	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005007050	1	$1,344.09	$913.98	$2,258.07	
272722757005007060	1	$1,344.09	$913.98	$2,258.07	
272722757005007070	1	$1,344.09	$913.98	$2,258.07	
272722757005007080	1	$1,344.09	$913.98	$2,258.07	
272722757005007090	1	$1,344.09	$913.98	$2,258.07	
272722757005007100	1	$1,344.09	$913.98	$2,258.07	
272722757005007110	1	$1,344.09	$913.98	$2,258.07	
272722757005007120	1	$1,344.09	$913.98	$2,258.07	
272722757005008010	1	$1,344.09	$913.98	$2,258.07	
272722757005008020	1	$1,344.09	$913.98	$2,258.07	
272722757005008030	1	$1,344.09	$913.98	$2,258.07	
272722757005008040	1	$1,344.09	$913.98	$2,258.07	
272722757005008050	1	$1,344.09	$913.98	$2,258.07	
272722757005008060	1	$1,344.09	$913.98	$2,258.07	
272722757005008070	1	$1,344.09	$913.98	$2,258.07	
272722757005008080	1	$1,344.09	$913.98	$2,258.07	
272722757005008090	1	$1,344.09	$913.98	$2,258.07	
272722757005008100	1	$1,344.09	$913.98	$2,258.07	
272722757005008110	1	$1,344.09	$913.98	$2,258.07	
272722757005008120	1	$1,344.09	$913.98	$2,258.07	
272722757005008130	1	$1,344.09	$913.98	$2,258.07	
272722757005008140	1	$1,344.09	$913.98	$2,258.07	
272722757005008150	1	$1,344.09	$913.98	$2,258.07	
272722757005008160	1	$1,344.09	$913.98	$2,258.07	
272722757005008170	1	$1,344.09	$913.98	$2,258.07	
272722757005008180	1	$1,344.09	$913.98	$2,258.07	
272722757005008190	1	$1,344.09	$913.98	$2,258.07	
272722757005008200	1	$1,344.09	$913.98	$2,258.07	
272722757005008210	1	$1,344.09	$913.98	$2,258.07	
272722757005008220	1	$1,344.09	$913.98	$2,258.07	
272722757005008230	1	$1,344.09	$913.98	$2,258.07	
272722757005008240	1	$1,344.09	$913.98	$2,258.07	
272722757005008250	1	$1,344.09	$913.98	$2,258.07	
272722757005008260	1	$1,344.09	$913.98	$2,258.07	
272722757005008270	1	$1,344.09	$913.98	$2,258.07	
272722757005008280	1	$1,344.09	$913.98	$2,258.07	
272722757005008290	1	$1,344.09	$913.98	$2,258.07	
272722757005008300	1	$1,344.09	$913.98	$2,258.07	
272722757005008310	1	$1,344.09	$913.98	$2,258.07	
272722757005008320	1	$1,344.09	$913.98	$2,258.07	
272722757005008330	1	$1,344.09	$913.98	$2,258.07	
272722757005008340	1	$1,344.09	$913.98	$2,258.07	
272722757005008350	1	$1,344.09	$913.98	$2,258.07	
272722757005008360	1	$1,344.09	$913.98	$2,258.07	
272722757005008370	1	$1,344.09	$913.98	$2,258.07	
272722757005008380	1	$1,344.09	$913.98	$2,258.07	
272722757005008390	1	$1,344.09	$913.98	$2,258.07	
272722757005008400	1	$1,344.09	$913.98	$2,258.07	
272722757005008410	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005008420	1	$1,344.09	$913.98	$2,258.07	
272722757005008430	1	$1,344.09	$913.98	$2,258.07	
272722757005008440	1	$1,344.09	$913.98	$2,258.07	
272722757005008450	1	$1,344.09	$913.98	$2,258.07	
272722757005008460	1	$1,344.09	$913.98	$2,258.07	
272722757005008470	1	$1,344.09	$913.98	$2,258.07	
272722757005008480	1	$1,344.09	$913.98	$2,258.07	
272722757005008490	1	$1,344.09	$913.98	$2,258.07	
272722757005008500	1	$1,344.09	$913.98	$2,258.07	
272722757005008510	1	$1,344.09	$913.98	$2,258.07	
272722757005008520	1	$1,344.09	$913.98	$2,258.07	
272722757005008530	1	$1,344.09	$913.98	$2,258.07	
272722757005008540	1	$1,344.09	$913.98	$2,258.07	
272722757005008550	1	$1,344.09	$913.98	$2,258.07	
272722757005008560	1	$1,344.09	$913.98	$2,258.07	
272722757005009010	1	$1,344.09	$913.98	$2,258.07	
272722757005009020	1	$1,344.09	$913.98	$2,258.07	
272722757005009030	1	$1,344.09	$913.98	$2,258.07	
272722757005009040	1	$1,344.09	$913.98	$2,258.07	
272722757005009050	1	$1,344.09	$913.98	$2,258.07	
272722757005009060	1	$1,344.09	$913.98	$2,258.07	
272722757005009070	1	$1,344.09	$913.98	$2,258.07	
272722757005009080	1	$1,344.09	$913.98	$2,258.07	
272722757005009090	1	$1,344.09	$913.98	$2,258.07	
272722757005009100	1	$1,344.09	$913.98	$2,258.07	
272722757005009110	1	$1,344.09	$913.98	$2,258.07	
272722757005009120	1	$1,344.09	$913.98	$2,258.07	
272722757005009130	1	$1,344.09	$913.98	$2,258.07	
272722757005009140	1	$1,344.09	$913.98	$2,258.07	
272722757005009150	1	$1,344.09	$913.98	$2,258.07	
272722757005009160	1	$1,344.09	$913.98	$2,258.07	
272722757005009170	1	$1,344.09	$913.98	$2,258.07	
272722757005009180	1	$1,344.09	$913.98	$2,258.07	
272722757005009190	1	$1,344.09	$913.98	$2,258.07	
272722757005009200	1	$1,344.09	$913.98	$2,258.07	
272722757005009210	1	$1,344.09	$913.98	$2,258.07	
272722757005009220	1	$1,344.09	$913.98	$2,258.07	
272722757005009230	1	$1,344.09	$913.98	$2,258.07	
272722757005009240	1	$1,344.09	$913.98	$2,258.07	
272722757005009250	1	$1,344.09	$913.98	$2,258.07	
272722757005009260	1	$1,344.09	$913.98	$2,258.07	
272722757005009270	1	$1,344.09	$913.98	$2,258.07	
272722757005009280	1	$1,344.09	$913.98	$2,258.07	
272722757005009290	1	$1,344.09	$913.98	$2,258.07	
272722757005009300	1	$1,344.09	$913.98	$2,258.07	
272722757005009310	1	$1,344.09	$913.98	$2,258.07	
272722757005009320	1	$1,344.09	$913.98	$2,258.07	
272722757005009330	1	$1,344.09	$913.98	$2,258.07	
272722757005009340	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005009350	1	$1,344.09	$913.98	$2,258.07	
272722757005009360	1	$1,344.09	$913.98	$2,258.07	
272722757005009370	1	$1,344.09	$913.98	$2,258.07	
272722757005009380	1	$1,344.09	$913.98	$2,258.07	
272722757005009390	1	$1,344.09	$913.98	$2,258.07	
272722757005009400	1	$1,344.09	$913.98	$2,258.07	
272722757005009410	1	$1,344.09	$913.98	$2,258.07	
272722757005009420	1	$1,344.09	$913.98	$2,258.07	
272722757005009430	1	$1,344.09	$913.98	$2,258.07	
272722757005009440	1	$1,344.09	$913.98	$2,258.07	
272722757005009450	1	$1,344.09	$913.98	$2,258.07	
272722757005009460	1	$1,344.09	$913.98	$2,258.07	
272722757005009470	1	$1,344.09	$913.98	$2,258.07	
272722757005009480	1	$1,344.09	$913.98	$2,258.07	
272722757005010010	1	$1,344.09	$913.98	$2,258.07	
272722757005010020	1	$1,344.09	$913.98	$2,258.07	
272722757005010030	1	$1,344.09	$913.98	$2,258.07	
272722757005010040	1	$1,344.09	$913.98	$2,258.07	
272722757005010050	1	$1,344.09	$913.98	$2,258.07	
272722757005010060	1	$1,344.09	$913.98	$2,258.07	
272722757005010070	1	$1,344.09	$913.98	$2,258.07	
272722757005010080	1	$1,344.09	$913.98	$2,258.07	
272722757005010090	1	$1,344.09	$913.98	$2,258.07	
272722757005010100	1	$1,344.09	$913.98	$2,258.07	
272722757005010110	1	$1,344.09	$913.98	$2,258.07	
272722757005010120	1	$1,344.09	$913.98	$2,258.07	
272722757005010130	1	$1,344.09	$913.98	$2,258.07	
272722757005010140	1	$1,344.09	$913.98	$2,258.07	
272722757005010150	1	$1,344.09	$913.98	$2,258.07	
272722757005010160	1	$1,344.09	$913.98	$2,258.07	
272722757005010170	1	$1,344.09	$913.98	$2,258.07	
272722757005010180	1	$1,344.09	$913.98	$2,258.07	
272722757005010190	1	$1,344.09	$913.98	$2,258.07	
272722757005010200	1	$1,344.09	$913.98	$2,258.07	
272722757005010210	1	$1,344.09	$913.98	$2,258.07	
272722757005010220	1	$1,344.09	$913.98	$2,258.07	
272722757005010230	1	$1,344.09	$913.98	$2,258.07	
272722757005010240	1	$1,344.09	$913.98	$2,258.07	
272722757005010250	1	$1,344.09	$913.98	$2,258.07	
272722757005010260	1	$1,344.09	$913.98	$2,258.07	
272722757005010270	1	$1,344.09	$913.98	$2,258.07	
272722757005010280	1	$1,344.09	$913.98	$2,258.07	
272722757005010290	1	$1,344.09	$913.98	$2,258.07	
272722757005010300	1	$1,344.09	$913.98	$2,258.07	
272722757005010310	1	$1,344.09	$913.98	$2,258.07	
272722757005010320	1	$1,344.09	$913.98	$2,258.07	
272722757005011010	1	$1,344.09	$913.98	$2,258.07	
272722757005011020	1	$1,344.09	$913.98	$2,258.07	
272722757005011030	1	$1,344.09	$913.98	$2,258.07	

Parcel ID	Units	FY 25 O&M	Series 2024	Total	
272722757005011040	1	$1,344.09	$913.98	$2,258.07	
272722757005011050	1	$1,344.09	$913.98	$2,258.07	
272722757005011060	1	$1,344.09	$913.98	$2,258.07	
272722757005011070	1	$1,344.09	$913.98	$2,258.07	
272722757005011080	1	$1,344.09	$913.98	$2,258.07	
272722757005011090	1	$1,344.09	$913.98	$2,258.07	
272722757005011100	1	$1,344.09	$913.98	$2,258.07	
272722757005011110	1	$1,344.09	$913.98	$2,258.07	
272722757005011120	1	$1,344.09	$913.98	$2,258.07	
272722757005011130	1	$1,344.09	$913.98	$2,258.07	
272722757005011140	1	$1,344.09	$913.98	$2,258.07	
272722757005011150	1	$1,344.09	$913.98	$2,258.07	
272722757005011160	1	$1,344.09	$913.98	$2,258.07	
272722757005011170	1	$1,344.09	$913.98	$2,258.07	
272722757005011180	1	$1,344.09	$913.98	$2,258.07	
272722757005011190	1	$1,344.09	$913.98	$2,258.07	
272722757005011200	1	$1,344.09	$913.98	$2,258.07	
Gross Assessments On Roll		$413,979.72	$281,505.84	$695,485.56	
					
Net Assessments On Roll		$385,001.14	$261,800.43	$646,801.57	

Direct Billing
PARCEL ID	

Acres	

FY 25 O&M	

Series 2024	

Total	
272714739000010150	101.42	$20,496.86	$623,760.40	$644,257.26	
272714739000040011	4.65	$940.21	$28,612.44	$29,552.65	
272714739000040012	6.40	$1,293.56	$39,365.48	$40,659.03	
272714739000040041	8.11	$1,639.48	$49,892.79	$51,532.27	
272714739000040110	14.71	$2,973.30	$90,483.46	$93,456.76	
272714739000040180	14.75	$2,981.20	$90,723.94	$93,705.15	
272714739000040210	18.21	$3,679.49	$111,974.15	$115,653.64	
272714739000040281	1.03	$207.71	$6,320.94	$6,528.65	
272714739000040290	17.44	$3,524.93	$107,270.82	$110,795.75	
272723000000031001	20.08	$4,059.01	$123,523.69	$127,582.70	
272723000000031002	20.19	$4,081.14	$124,197.18	$128,278.31	
272723000000032001	9.75	$1,970.28	$59,959.42	$61,929.70	
272723000000032002	9.76	$1,972.46	$60,025.85	$61,998.31	
272723000000032003	9.76	$1,972.28	$60,020.31	$61,992.59	
272723000000032004	9.75	$1,971.55	$59,998.17	$61,969.72	
Gross Assessments Off Roll	266.01	$53,763.44	$1,636,129.03	1689892.473	
					
Net Assessments Off Roll		$50,000.00	$1,521,600.00	$1,571,600.00	
					
Total Gross Assessments		$467,743.16	$1,917,634.87	$2,385,378.03	
					
Total Net Assessments		$435,001.14	$1,783,400.43	$2,218,401.57	

Section V
RESOLUTION 2024-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Crosswinds East 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 the City of Haines City, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 24th day of July 2024.

ATTEST:	CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule
Exhibit A: Fiscal Year 2024/2025 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2024/2025
The Board of Supervisors of the Crosswinds East Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at 346 East Central Avenue, Winter Haven, Florida 33880, on the 1st Tuesday of every month at 10:15 AM unless otherwise indicated as follows:

October 1, 2024
Tuesday, November 5, 2024 @ 9:05 AM @ Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida 33880 (Landowners’ Meeting)
November 5, 2024
December 3, 2024
January 7, 2025
February 4, 2025
March 4, 2025
April 1, 2025
May 6, 2025
June 3, 2025
July 1, 2025
August5, 2025
September 2, 2025
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

Section VI

Memorandum
To: Board of Supervisors From: District Management Date: July 24, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form
Crosswinds East Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Crosswinds East Community Development District

District Manager:		Date:	 Print Name:	 
Crosswinds East Community Development District

Section VII

CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT
POLK COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-5	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	6	
Statement of Activities	7	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	8	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
9	
Notes to Financial Statements	10-14	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
15	
Notes to Required Supplementary Information	16	
OTHER INFORMATION		
Data Elements Required by Florida Statute 218.39(3)(c)	17	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

18-19	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

20	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
21-22	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Crosswinds East Community Development District Polk County, Florida
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and the major fund of Crosswinds East Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the District as of September 30, 2023, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 5, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 5, 2024
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Crosswinds East Community Development District, Polk County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

The District was established pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes and created by Ordinance No. 2022-051 of Polk County, Florida effective on July 5, 2022 and no audit was required for the prior period. As a result, the balances as of and for the period ended September 30, 2022 are for less than a twelve month period and are unaudited.
FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $8,774.

The change in the District’s total net position in comparison with the prior fiscal year was ($622), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balance of $8,774. The total fund balance is unassigned fund balance.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) function.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains one governmental fund for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund which is considered a major fund.
The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
2022
	2023	(unaudited)	
Current and other assets	$	10,386	$	12,837	
Total assets	10,386	12,837	
Current liabilities	1,612	3,401	
Total liabilities	1,612	3,401	
Net position
Unrestricted	
8,774	
9,436	
Total net position	$	8,774	$	9,436	

Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023, AND FOR THE PERIOD FROM INCEPTION JULY 5, 2022 THROUGH SEPTEMBER 30, 2022
2022
	2023	(unaudited)	
Revenues:
Program revenues
Operating grants and contributions	

$	60,000	

$	40,000	
Total revenues	60,000	40,000	
Expenses:
General government	
60,662	
30,564	
Total expenses	60,662	30,564	
Change in net position	(662)	9,436	
Net position - beginning	9,436	-	
Net position - ending	$	8,774	$	9,436	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $60,662. The costs of the District’s activities were funded by program revenues which were comprised of Developer contributions.

GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

Subsequent to fiscal year end, the District issued $25,785,000 Special Assessment Bonds, Series 2024, consisting of multiple term bonds with due dates ranging from May 1, 2031 – May 1, 2054 and fixed interest rates ranging from 4.625% to 5.75%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
If you have questions about this report or need additional financial information, contact the Crosswinds East Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, FL 32801.
CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	5,186	
Prepaid items		5,200 	
Total assets		10,386 	
LIABILITIES		
Accounts payable		1,612 	
Total liabilities		1,612 	
NET POSITION		
Unrestricted		8,774 	
Total net position	 $	8,774 	

See notes to the financial statements
CROSSWINDS EAST COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Program
Net (Expense) Revenue and Changes in Net
		Revenues	Position	 Operating Grants
and	Governmental
Functions/Programs		Expenses	Contributions	Activities	 Primary government:
Governmental activities:
General government	 $	60,662	$	60,000	$	(662) 
Total governmental activities		60,662	60,000	(662) 

Change in net position	(662)	
Net position - beginning		9,436 	
Net position - ending	 $	8,774 	

See notes to the financial statements
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	  Major Fund	

General	Total
Governmental Funds	
ASSETS
Cash and cash equivalents	
$	5,186	
$	5,186	
Prepaid items	5,200	5,200	
Total assets	$	10,386	$	10,386	

LIABILITIES, AND FUND BALANCES
Liabilities:
Accounts payable	$	1,612	$	1,612	
Total liabilities	1,612	1,612	

Fund balances:
Nonspendable:
Prepaid items	5,200	5,200	
Unassigned	3,574	3,574	
Total fund balances	8,774	8,774	

Total liabilities and fund balances	
$	10,386	
$	10,386	

See notes to the financial statements
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	  Major Fund	

General	Total
Governmental Funds	
REVENUES
Developer contributions	
$	60,000	
$	60,000	
Total revenues	60,000	60,000	

EXPENDITURES
Current:
General government	

60,662	

60,662	
Total expenditures	60,662	60,662	

Excess (deficiency) of revenues over (under) expenditures	

(662)	

(662)	
Fund balances - beginning	9,436	9,436	

Fund balances - ending	
$	8,774	
$	8,774	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Crosswinds East Community Development District (the "District") was established by the Board of Commissioners of Polk County’s approval of Ordinance No. 2022-051 effective on July 5, 2022 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2023, all the Board members are affiliated with Cassidy Land Development, LLC, the Development Manager.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating- type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental fund:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
Deposits and Investments (Continued)
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.
NOTE 4 – DEPOSITS

The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE 5 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $60,000 as of September 30, 2023.

NOTE 6 - CONCENTRATION
The District’s activity is dependent upon the continued involvement of the Developer and major landowners, the loss of which could have a material adverse effect on the District’s operations.

NOTE 7 - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 8 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.

NOTE 9 - SUBSEQUENT EVENTS

Subsequent to fiscal year end, the District issued $25,785,000 Special Assessment Bonds, Series 2024, consisting of multiple term bonds with due dates ranging from May 1, 2031 – May 1, 2054 and fixed interest rates ranging from 4.625% to 5.75%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	

 Budgeted Amounts  Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Developer Contributions	

$	333,770	

$	60,000	

$	(273,770)	
Total revenues	333,770	60,000	(273,770)	

EXPENDITURES
Current:
General government	

333,770	

60,662	

273,108	
Total expenditures	333,770	60,662	273,108	

Excess (deficiency) of revenues				
over (under) expenditures	 $	-		(662)	 $	(662) 	
Fund balance - beginning			9,436 		
Fund balance - ending		 $	8,774 		

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
4	
Employee compensation	0	
Independent contractor compensation	$60,547.83	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;	Not applicable	
Special assessment rate	Operations and maintenance - $ 0
Debt service - $ 0	
Special assessments collected	$0	
Outstanding Bonds:	Not applicable	
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Crosswinds East Community Development District Polk County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the major fund of Crosswinds East Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 5, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 5, 2024

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Crosswinds East Community Development District Polk County, Florida
We have examined Crosswinds East Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Supervisors of Crosswinds East Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 5, 2024

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Crosswinds East Community Development District Polk County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Crosswinds East Community Development District, Polk County, Florida ("District") as of and for fiscal year ended September 30, 2023, and have issued our report thereon dated June 5, 2024.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 5, 2024, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Crosswinds East Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Crosswinds East Community Development District, Polk County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 5, 2024
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None.

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

Not applicable. First year audit.

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
Not applicable. First year audit.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 17.

Section VIII

Section C

Crosswinds East CDD
Field Management Report

Landscape Review – Frontage and Common Areas

Dry Pond Review

Section D

Section 1

Summary of Checks

June 1, 2024 to July 17, 2024

General Fund					
	6/4/24	114-115	$	492.26	
	6/6/24	116-118	$	262,463.38	
	6/10/24	119	$	162.70	
	6/19/24	120-121	$	8,441.18	
	7/1/24	122-124	$	43,445.09	
	7/3/24	125-128	$	1,767.50	
	7/10/24	129	$	4,509.85	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/19/24	PAGE	1
*** CHECK DATES 06/01/2024 - 07/17/2024 ***	CROSSWINDS EAST GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/04/24 00011	5/30/24 22409444 202404 310-51300-31100	*	420.00
ENGINEERING SVCS-APR24
DEWBERRY ENGINEERS, INC.	420.00 000114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/24 00022	5/29/24 9101 613 202405 320-53800-43000	*	72.26
3600 BAKER DAIRY RD-LIFT
DUKE ENERGY	72.26 000115
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00017	4/30/24 22725600 202405 300-20700-10200	*	45,644.30
031 FR#8
QGS DEVELOPMENT, INC.	45,644.30 000116
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00020	5/22/24 11374	202405 300-20700-10200	*	155,930.00
031 FR#8
STEWART & ASSOCIATES PROPERTY SVCS	155,930.00 000117
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00021	5/21/24 00822100 202405 300-20700-10200	*	60,889.00
031 FR#8
UNIVERSAL ENGINEERING SCIENCES	60,889.00 000118
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00023	6/10/24 CWE#8050 202405 300-13100-10000	*	162.78
REIMBURE TO DRS DUKE 8050
DAVENPORT ROAD SOUTH CDD	162.78 000119
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00018	4/30/24 022128	202406 300-20700-10200	*	5,648.18
031 GROVE FR#9
ABSOLUTE ENGINEERING, INC.	5,648.18 000120
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00013	6/14/24 9715	202405 310-51300-31500	*	2,793.00
ATTORNEY SVCS-MAY24
KILINSKI / VAN WYK, PLLC	2,793.00 000121
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/24 00018	5/31/24 022168	202406 300-20700-10200	*	3,885.09
031 GROVE FR#10
ABSOLUTE ENGINEERING, INC.	3,885.09 000122
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/24 00011	5/30/24 22409423 202406 300-20700-10200	*	510.00
031 GROVE FR#10
DEWBERRY ENGINEERS, INC.	510.00 000123
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/24 00020	6/10/24 11376	202406 300-20700-10200	*	39,050.00
031 GROVE FR#10
STEWART & ASSOCIATES PROPERTY SVCS	39,050.00 000124
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00005	6/26/24 CC062620 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-6/26/24
CHARLES CAVARETTA	200.00 000125
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CRSW CROSSWINDS EAS KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/19/24	PAGE	2
*** CHECK DATES 06/01/2024 - 07/17/2024 ***	CROSSWINDS EAST GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/03/24 00004	6/26/24 DA062620 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-6/26/24
DANIEL ARNETTE	200.00 000126
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00011	6/28/24 22412705 202405 310-51300-31100	*	1,167.50
ENGINEERING SVCS-MAY24
DEWBERRY ENGINEERS, INC.	1,167.50 000127
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00008	6/26/24 JP062620 202406 310-51300-11000	*	200.00
SUPERVISOR FEES-6/26/24
JESSICA PETRUCCI	200.00 000128
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/24 00001	6/01/24 26	202406 310-51300-34000	*	3,125.00
MANAGEMENT FEES-JUN24
6/01/24 26	202406 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUN24
6/01/24 26	202406 310-51300-35100	*	150.00
INFORMATION TECH-JUN24
6/01/24 26	202406 310-51300-31300	*	416.67
DISSEMINATION SVCS
6/01/24 26	202406 310-51300-51000	*	2.74
OFFICE SUPPLIES
6/01/24 26	202406 310-51300-42000	*	90.44
POSTAGE
6/01/24 27	202406 320-53800-34000	*	625.00
FIELD MANAGEMENT-JUN24
GOVERNMENTAL MANAGEMENT SERVICES	4,509.85 000129
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	321,281.96
TOTAL FOR REGISTER	321,281.96

CRSW CROSSWINDS EAS KCOSTA

Section 2

Crosswinds East
Community  Development District

Unaudited Financial Reporting
May31,2024

Table of Contents

1	Balance Sheet

2	General Fund

3	Series 2024 Debt Service Fund

4	Series 2024 Capital Projects Fund

5	Month to Month

6	Long Term Debt Report

Combined Balance Sheet May 31, 2024

	General	Debt Service	Capital Projects
Fund	Fund	Fund	Totals
Governmental Funds			
Assets:
Cash:
Operating Account	

$	273,828	$	-	$	-	

$	273,828			
Due from Developer Investments:
Series 2024	$	163	$	-	$	-	$	163

$	-			
Construction	$	-	$	-	$	10,495,701	$	10,495,701			
Cost of Issuance	$	-	$	-	$	106	$	106			
Reserve	$	-	$	1,783,400	$	-	$	1,783,400			
Revenue	$	-	$	16,936	$	-	$	16,936			
Total Assets	$	273,990	$	1,800,336	$	10,495,807	$	12,570,134			
Liabilities:
Accounts Payable	
$	265,911	$	-	$	-	
$	265,911			
Total Liabilites	$	265,911	$	-	$	-	$	265,911			
Fund Balance:
Restricted For:
Debt Services - Series 2024	

$	-	$	1,800,336	$	-	

$	1,800,336			
Capital Projects - Series 2024	$	-	$	-	$	10,495,807	$	10,495,807			
Unassigned	$	8,079	$	-	$	-	$	8,079	
Total Fund Balances	$	8,079	$	1,800,336	$	10,495,807	$	12,304,222	
					
Total Liabilities & Fund Balance	$	273,990	$	1,800,336	$	10,495,807	$	12,570,134	
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	
Revenues:					
Boundary Amendment Contributions	$	-	$	-	$	2,640	$	2,640	
Developer Contributions	$	383,770	$	60,000	$	60,000	$	-	
Lot Closings	$	-	$	-	$	31,048	$	31,048	
Total Revenues	$	383,770	$	60,000	$	93,688	$	33,688	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	5,600	$	2,400	
Engineering	$	15,000	$	10,000	$	13,626	$	(3,626)	
Attorney	$	25,000	$	25,000	$	32,179	$	(7,179)	
Annual Audit	$	4,000	$	3,600	$	3,600	$	-	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	
Arbitrage	$	450	$	450	$	-	$	450	
Dissemination	$	5,000	$	3,333	$	417	$	2,917	
Trustee Fees	$	4,020	$	4,020	$	-	$	4,020	
Management Fees	$	37,500	$	25,000	$	25,000	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Maintenance	$	1,200	$	800	$	800	$	-	
Postage & Delivery	$	1,000	$	667	$	189	$	477	
Insurance	$	5,500	$	5,500	$	5,200	$	300	
Copies	$	1,000	$	667	$	-	$	667	
Legal Advertising	$	10,000	$	6,667	$	2,726	$	3,941	
Boundary Amendment Expenses	$	-	$	-	$	2,640	$	(2,640)	
Other Current Charges	$	4,500	$	3,000	$	315	$	2,685	
Office Supplies	$	625	$	417	$	20	$	397	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	133,770	$	103,495	$	93,686	$	9,809	
Operations & Maintenance					
Playground & Furniture Lease	$	50,000	$	33,333	$	-	$	33,333	
Field Contingency	$	200,000	$	133,333	$	625	$	132,708	
Electric	$	-	$	-	$	72	$	(72)	
Total Operations & Maintenance	$	250,000	$	166,667	$	697	$	165,969	
					
Total Expenditures	$	383,770	$	270,162	$	94,383	$	175,779	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(695)		
					
Fund Balance - Beginning	$	-		$	8,774		
					
Fund Balance - Ending	$	-		$	8,079		
Series 2024 Debt Service Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2024

	Adopted	Projected Budget	Actual			
		Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Interest	$		-	$	-	$	16,936	$	(16,936)	
Total Revenues	$		-	$	-	$	16,936	$	(16,936)	

Expenditures:					
Series 2024
Interest - 5/1	
$		
-	$	-	$	245,658	
$	(245,658)	
Total Expenditures	$		-	$	-	$	245,658	$	(245,658)	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	(228,722)	$	228,722	

Other Financing Sources/(Uses):					
Bond Proceeds	$		-	$	-	$	2,029,058	$	2,029,058	
Total Other Financing Sources/(Uses)	$		-	$	2,029,058		
					
Net Change in Fund Balance	$		-	$	1,800,336		
					
Fund Balance - Beginning	$		-	$	-		
					
Fund Balance - Ending	$		-	$	1,800,336		

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues					
Developer Contributions	$	-	$	-	$	625,045	$	625,045	
Interest	$	-	$	-	$	150,649	$	150,649	
Total Revenues	$	-	$	-	$	775,694	$	775,694	
Expenditures:					
Capital Outlay	$	-	$	-	$	13,199,501	$	(13,199,501)	
Capital Outlay - Cost of Issuance	$	-	$	-	$	836,328	$	(836,328)	
Total Expenditures	$	-	$	-	$	14,035,829	$	(14,035,829)	
					
Excess (Deficiency) of Revenues over Expenditure	$	-	$	(13,260,135)		
Other Financing Sources/(Uses)					
Bond Proceeds	$	-	$	-	$	23,658,689	$	23,658,689	
Original Issue Discount	$	-	$	-	$	97,253	$	97,253	
Total Other Financing Sources (Uses)	$	-	$	-	$	23,755,942	$	23,755,942	
					
Net Change in Fund Balance	$	-	$	10,495,807		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	10,495,807		
Crosswinds East
Community Development District Month to Month

Revenues:

Boundary Amendment Contributions Developer Contributions
Lot Closings
$	-  $
$	20,000  $
$	-  $
-  $	1,100  $
-  $	20,000  $
-  $	-  $
1,540  $
-  $
-  $
-  $
20,000  $
31,048  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-
-  $	-
-  $	-
$	2,640
$  60,000
$  31,048

Expenditures:

General & Administrative:

Supervisor Fees Engineering Attorney Annual Audit
Assessment Administration Arbitrage
Dissemination Trustee Fees Management Fees
Information Technology Website Maintenance Postage & Delivery Insurance
Copies
Legal Advertising
Boundary Amendment Expenses Other Current Charges
Office Supplies
Dues, Licenses & Subscriptions
$	1,000  $
$	2,135  $
$	955  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	3,125  $
$	150  $
$	100  $
$	1  $
$	5,200  $
$	-  $
$	872  $
$	1,100  $
$	38  $
$	3  $
$	175  $
-  $
2,440  $
440  $
-  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
26  $
-  $
-  $
326  $
1,540  $
38  $
3  $
-  $
1,000  $
7,320  $
6,168  $
-  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
5  $
-  $
-  $
321  $
-  $
38  $
0  $
-  $
800  $
573  $
8,293  $
-  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
37  $
-  $
-  $
-  $
-  $
38  $
1  $
-  $
800  $
268  $
5,787  $
-  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
6  $
-  $
-  $
1,207  $
-  $
40  $
3  $
-  $
600  $
470  $
3,780  $
-  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
4  $
-  $
-  $
-  $
-  $
41  $
3  $
-  $
600  $
420  $
3,963  $
3,600  $
-  $
-  $
-  $
-  $
3,125  $
150  $
100  $
68  $
-  $
-  $
-  $
-  $
41  $
3  $
-  $
800  $
-  $
2,793  $
-  $
-  $
-  $
417  $
-  $
3,125  $
150  $
100  $
42  $
-  $
-  $
-  $
-  $
41  $
5  $
-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
-  $	-
$	5,600
$  13,626
$  32,179
$	3,600
$	-
$	-
$	417
$	-
$  25,000
$	1,200
$	800
$	189
$	5,200
$	-
$	2,726
$	2,640
$	315
$	20
$	175

Operations & Maintenance

Playground & Furniture Lease Field Contingency
Electric

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

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

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

-  $	-  $
-  $	625  $
-  $	72  $

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

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

- 625
72

Crosswinds East
Community Development District Long Term Debt Report

Series 2024, Special Assessment Revenue Bonds			
Interest Rate:	4.625%, 5.500%, 5.800%%		
Maturity Date:
Reserve Fund Definition Reserve Fund Requirement	5/1/2054
Maximum Annual Debt Service
$1,783,400		
Reserve Fund Balance	$1,783,400		
Bonds Outstanding - 2/29/24		$25,785,000	
Current Bonds Outstanding	$25,785,000