Westridge Community Development District

Board of Supervisors’

Regular Meeting January 23, 2020

District Office: 8529 South Park Circle, Suite 330

Orlando, Florida 32819 407.472.2471

www.westridgecdd.org

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT

Rizzetta & Company, Inc., 8529 South Park Circle, Suite 330, Orlando, FL 32819

Board of Supervisors Julie Kline Chairperson Glenn Marvin Vice Chairman Paddy O’Brien Assistant Secretary Mike Marra Assistant Secretary District Manager Anthony Jeancola Rizzetta & Company, Inc. District Counsel Scott Clark Clark & Albaugh, LLP District Engineer Mark E. Wilson, P.E. Kimley-Horn & Associates

All cellular phones must be placed on mute while in the meeting room. The Audience Comment portion of the agenda is where individuals may make comments on matters that concern the District. Individuals are limited to a total of three (3) minutes to make comments during this time. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (407) 472-2471. 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), who can aid you in contacting the District Office. A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop 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 the appeal is to be based.

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT DISTRICT OFFICE • 8528 SOUTH PARK CIRCLE, SUITE 330 • ORLANDO, FL 32819

www.westridgecdd.org

January 16, 2020 Board of Supervisors Westridge Community Development District

AGENDA

Dear Board Members:

The regular meeting of the Board of Supervisors of Westridge Community Development District will be held on Thursday, January 23, 2020 at 2:00 p.m. at the Ramada Inn, located at 43824 Highway 27, Davenport, FL 33837. The following is the agenda for the meeting:

BOARD OF SUPERVISORS MEETING 1. CALL TO ORDER/ROLL CALL 2. AUDIENCE COMMENTS 3. STAFF REPORTS

A. District Counsel B. District Engineer C. District Manager

4. BUSINESS ADMINISTRATION A. Appointment of Candidate(s) to Vacant Supervisor Seat(s)……….…..…Tab 1 B. Consideration of Resolution 2020-03, Re-Designating Officers…………..Tab 2 C. Consideration of the Minutes of the Landowner Election held on November 14, 2019………………………………………………..…Tab 3 D. Consideration of the Minutes of the Board of the Supervisors’ Meeting held on November 14, 2019…………………………………………………..Tab 4

E. Ratification of Operation and Maintenance Expenditures for October and November 2019……………………………………………..…Tab 5 F. Review of November 2019 Unaudited Financial Statements………..…....Tab 6

5. BUSINESS ITEMS A. Consideration of Removal of 6 Street Lights – Tierra Del Sol Boulevard…Tab 7

6. SUPERVISOR REQUESTS 7. ADJOURNMENT I look forward to seeing you at the meeting. In the meantime, if you have any questions, please

do not hesitate to call me at (407) 472-2471. Very truly yours, Anthony Jeancola

Anthony Jeancola District Manager

cc: Scott Clark, Clark & Albaugh, LLP

Mark E. Wilson, Kimley-Horn and Associates, Inc.

TAB 1

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT

BOARD OF SUPERVISORS OATH OF OFFICE

I,____________________________, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA. _______________________________________ Board Supervisor

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA COUNTY OF _______________ The foregoing oath was administered before me this ___ day of _______________, 2020, by _________________________________, who personally appeared before me, and is personally known to me or has produced _________________________ as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of Westridge Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed. (NOTARY SEAL)

_________________________________________ Notary Public, State of Florida

Print Name: _______________________________

Commission No.: ___________ Expires: ________

TAB 2

RESOLUTION 2020-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT APPOINTING OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, Westridge Community Development District (hereinafter the “District”)

is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, the Board of Supervisors of the District desires to appoint Officers of the District.

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

Section 1. is appointed Chairperson. Section 2. is appointed Vice Chairman. Section 3. is appointed Assistant Secretary. is appointed Assistant Secretary. is appointed Assistant Secretary. is appointed Assistant Secretary. is appointed Assistant Secretary. Section 4. This Resolution supersedes any prior appointments made by the Board

for Chairman and Vice-Chairman. Section 5. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 23rd DAY OF JANUARY, 2020.

WESTRIDGE COMMUNITY

DEVELOPMENT DISTRICT

____ CHAIRPERSON / VICE CHAIRPERSON

ATTEST: __ SECRETARY / ASSISTANT SECRETARY

TAB 3

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Meeting Minutes

Page 1

MINUTES OF MEETING 1

2 Each person who decides to appeal any decision made by the Board with respect 3 to any matter considered at the meeting is advised that the person may need to 4 ensure that a verbatim record of the proceedings is made, including the testimony 5 and evidence upon which such appeal is to be based. 6 7

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT 8 9

The Landowner Election of the Board of Supervisors of the Westridge 10 Community Development District was held on Thursday, November 14, 2019 at 2:01 11 p.m. at the Ramada Inn, located at 43824 Highway 27, Davenport, FL 33837. 12 13 FIRST ORDER OF BUSINESS Appointment of a Chairperson 14 15 Mr. Jeancola asked Ms. Kline if she would like to appoint a meeting Chairperson. 16 Ms. Kline stated that she would like Mr. Jeancola to continue chairing the meeting. 17 18 On a Motion by Mr. Marvin, seconded by Mr. O’Brien, with all in favor, the Board of 19 Supervisors’ appointed Mr. Jeancola to Chair the Landowner Election, for Westridge 20 Community Development District. 21 22 SECOND ORDER OF BUSINESS Determination of Number of 23

Voting Units Represented 24 25

Mr. Jeancola stated that the proxy holder Mr. Cioffi of Meritage Homes, acting on 26 behalf of the landowner, represents 31 voting units. Mr. Jeancola stated that the purpose 27 of the Landowners’ Meeting is to elect three Board Supervisor to Seats 3, 4 and 5. 28 29 THIRD ORDER OF BUSINESS Call for Nominations for 30

Positions of Supervisors 31 32

Mr. Jeancola asked for nominations. Mr. Cioffi nominated himself as a candidate. 33 Mr. Jeancola asked if there were any additional nominations or objections and there were 34 none. It was recommended the candidate, once elected, be elected to Seat 5 as the 35 incumbent supervisors will remain in Seats 3 & 4 until such time an appointment is made to 36 said seats and to ensure quorum for future meeting can be met. Additionally, it was noted 37 the two candidates with the highest number of votes will receive a 4-year term and the 38 candidate with the next highest number of votes will receive a 2-year term. In this case with 39 only one candidate, they would receive a 4-year term. 40 41 42 43 44 45

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Meeting Minutes

Page 2

FOURTH ORDER OF BUSINESS Casting of Ballots 46 47 Mr. Jeancola distributed one ballot to the present proxy holder. Upon review of the 48 ballots cast by the eligible voters, the total vote count listed on the ballots was as follows: 49 Louis Cioffi received 31 votes total. Mr. Jeancola asked if there were any objections. There 50 were no objections nor any landowner questions or comments. 51 52 FIFTH ORDER OF BUSINESS Tabulation of Ballots 53 54 Upon review of the ballot cast by the eligible voter, the total vote count listed on the 55 ballot was as follows: Louis Cioffi received 31 votes total. Mr. Jeancola asked if there were 56 any objections. There were no objections nor any landowner questions or comments. Mr. 57 Jeancola stated that as a result of the votes, Mr. Cioffi would receive a four (4) year term in 58 Seat 5. 59 60 SIXTH ORDER OF BUSINESS Adjournment 61 62 63 Having no further business, the Landowners’ Meeting was adjourned at 2:07 p.m. for 64 Westridge Community Development District. 65 66 67 68 69 70 71 72

TAB 4

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Minutes of Meeting

Page 1

MINUTES OF MEETING 1 2 Each person who decides to appeal any decision made by the Board with respect to any 3 matter considered at the meeting is advised that the person may need to ensure that a 4 verbatim record of the proceedings is made, including the testimony and evidence upon 5 which such appeal is to be based. 6 7

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT 8 9

The regular meeting of the Board of Supervisors of the Westridge Community 10 Development District was held on Thursday, November 14, 2019 at 2:09 p.m., at the Osceola 11 County Building, 1 Courthouse Square, Suite 4700 (BCC Shared Conference Room #4702), 12 Kissimmee, Florida 34741. 13 14 Present and constituting a quorum: 15 Julie Kline Board Supervisor, Chairperson 16 Glenn Marvin Board Supervisor, Vice Chairman 17 Paddy O’Brien Board Supervisor, Assistant Secretary 18 Mike Marra Board Supervisor, Assistant Secretary 19 20 Also present were: 21 Anthony Jeancola District Manager, Rizzetta & Company, Inc. 22 Mark E Wilson District Engineer, Kimley-Horn 23 Scott Clark District Counsel, Clark & Albaugh 24 Louis Cioffi Meritage Homes (being sworn in) 25 Audience Members Present 26 27 FIRST ORDER OF BUSINESS Call to Order 28 29 Mr. Jeancola called the meeting to order and read the roll. 30 31 SECOND ORDER OF BUSINESS Audience Comments on the Agenda Items 32 33 There were no audience comments on agenda items. 34 35 THIRD ORDER OF BUSINESS Staff Reports 36 37

A. District Counsel 38 No Report. 39 40

B. District Engineer 41 No Report. 42 43 Mr. Marvin inquired about the turnover of infrastructure. 44

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Minutes of Meeting

Page 2

Mr. Wilson stated that the roads will be owned and maintained by the District. The 45 common tracks and storm water retention tracts are also owned and maintained 46 by the District with Polk County reviewing and approving the plans and remaining 47 as part of the inspection process. Discussion ensued regarding platting, 48 easements and the assignment of warranties. Polk County requires a 1-year 49 warranty. 50 51 Mr. Marvin asked what the District’s involvement was regarding streetlights. Mr. 52 Wilson noted that there was only a lease agreement with Duke Energy. Mr. 53 Jeancola stated that the existing streetlights and as well as those on the Boulevard 54 are the District’s responsibility. Discussion ensued. 55 56 Mr. Marvin asked if anyone would oversee/regulate the roadway tracts while 57 builders perform their services. Mr. Wilson stated that the County will distribute 58 permits to builders as well as review work performed. 59 60 It was noted that the District will be responsible for roadways and sidewalks. 61 62

C. District Manager 63 No Report. 64

65 FOURTH ORDER OF BUSINESS Administer Oath of Office 66 67

Mr. Jeancola administered the oath of office to Mr. Cioffi. 68

Mr. Cioffi waived compensation. 69

Mr. Clark reviewed the general procedures (Sunshine Law, statutes, ethics and public 70 record requests, waiver of compensation, etc.). 71

72 FIFTH ORDER OF BUSINESS Consideration of Resolution 2020-01, 73

Canvassing and Certifying Election Results 74 75

Mr. Jeancola presented and reviewed Resolution 2020-01, Canvassing and Certifying 76 Election Results with the Board. 77

On Motion by Mr. Marvin, seconded by Ms. Kline, with all in favor, the Board of Supervisors’ approved Resolution 2020-01, Canvassing and Certifying Election Results for the Westridge Community Development District.

78

79 80 81 82 83

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Minutes of Meeting

Page 3 SIXTH ORDER OF BUSINESS Consideration of Resolution 2020-02, Re-84

Designating Officers 85 86

Mr. Jeancola presented and reviewed Resolution 2020-02, Re-Designating Officers with 87 the Board. After discussion, the Board agreed to the following designations: Ms. Kline – 88 Chairperson, Mr. Cioffi – Vice Chairman and appointing the remaining supervisors, Mr. Jeancola 89 and Ms. Dobbins as Assistant Secretaries. 90

91

On Motion by Mr. Marvin, seconded by Mr. Marra, with all in favor, the Board of Supervisors’ approved Resolution 2020-02, Re-Designating Officers for the Westridge Community Development District.

92 SEVENTH ORDER OF BUSINESS Consideration of the Minutes of the Board of 93

Supervisors’ Meeting held on September 26, 94 2019 95

96 The Board reviewed the September 26, 2019 meeting minutes. There were no comments 97

to the meeting minutes. 98

On Motion by Mr. Marvin seconded by Ms. Kline, with all in favor, the Board of Supervisors’ approved the minutes of the Board of Supervisors’ Meeting held on September 26, 2019, as presented for the Westridge Community Development District.

99 EIGHTH ORDER OF BUSINESS Ratification of the Operation & Maintenance 100

Expenditures for August and September 101 2019 102

103 Mr. Jeancola presented the operation & maintenance expenditures for August and 104

September 2019. 105 106

On Motion by Mr. Marvin, seconded by Ms. Kline, with all in favor, the Board of Supervisors’ ratified the Operation & Maintenance Expenditures for August 2019 in the amount of $13,547.50 and September 2019 in the amount of $15,512.88, as presented for the Westridge Community Development District.

107 NINTH ORDER OF BUSINESS Review of September 2019 Financial 108

Statements 109 110 The Board reviewed the unaudited financial statements for September 2019. Mr. Jeancola 111 noted that the District is $26,456.00 under budget year to date. 112 113

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Minutes of Meeting

Page 4 TENTH ORDER OF BUSINESS Acceptance of Updated Professional District 114

Services Agreement 115 116 Mr. Jeancola reviewed the updated agreement with the Board. This does not impact the 117 current allocations approved by the Board. 118 119

On a motion by Mr. Marvin, seconded by Ms. Kline, with all in favor, the Board approved the Updated Professional District Services Agreement, for the Westridge Community Development District. 120 ELEVENTH ORDER OF BUSINESS Supervisor Requests 121 122

There were no Supervisor requests at this time. 123 124 Mr. Marvin inquired about the status of the ADA compliant websites and the status. 125 126

Mr. Jeancola announced that the meeting will be continued on December 19th, 2019 at 127 the Ramada Inn, located at 43824 Highway 27, Davenport, Florida 33837 in the event additional 128 land sale matters needed to come before the Board of Supervisors. 129

130 131 132 133 134 135

136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154

WESTRIDGE COMMUNITY DEVELOPMENT DISTRICT November 14, 2019 Minutes of Meeting

Page 5 TWELFTH ORDER OF BUSINESS Adjournment 155 156

On a motion by Ms. Kline seconded by Mr. O’Brien, with all in favor, the Board of Supervisors’ adjourned the meeting at 2:42 p.m. for Westridge Community Development District.

157 158 159 160

Assistant Secretary Chairman/Vice Chairman 161

TAB 5

WESTRIDGECOMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE · 8529 SOUTH PARK CIRCLE · SUITE 330 · ORLANDO, FL 32819

Attached please find the check register listing the Operation and Maintenanceexpenditures paid from October 1, 2019 through October 31, 2019. This does notinclude expenditures previously approved by the Board.

The total items being presented: $14,661.28

Approval of Expenditures:

__________________________________

______ Chairperson

______ Vice Chairperson

______ Assistant Secretary

Operation and Maintenance ExpendituresOctober 2019

For Board Approval

Westridge Community Development DistrictPaid Operation & Maintenance Expenses

October 1, 2019 Through October 31, 2019

Vendor Name Check #

001999

Invoice Number

GM092619

Invoice Description Invoice Amount

$ 200.00 Glenn Marvin Board of Supervisors Meeting 09/26/19

Mike Marra 002000 MM092619 Board of Supervisors Meeting 09/26/19

$ 200.00

Padraic Lee O'Brien 002001 PO092619 Board of Supervisors Meeting 09/26/19

$ 200.00

Duke Energy 002004 31506 49463 000 Highway 27 Lite, $ 3,946.28 09/19 Tierra Del Sol 09/19

Landform of Central 002002 19.348.10 Landscaping $ 1,690.00 Florida, Inc Maintenance 10/19Rizzetta & Company, Inc. 002003 INV0000043767 Assessment Roll

Preparation FY 19/20$ 5,000.00

Rizzetta & Company, Inc. 002003 INV0000043895 District Management Services 10/19

$ 3,250.00

Rizzetta Technology 002005 INV0000004802 Website & EMail $ 175.00 Services, LLC Hosting Services 10/19

Report Total $ 14,661.28

WESTRIDGECOMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE · 8529 SOUTH PARK CIRCLE · SUITE 330 · ORLANDO, FL 32819

Attached please find the check register listing the Operation and Maintenanceexpenditures paid from November 1, 2019 through November 30, 2019. This does notinclude expenditures previously approved by the Board.

The total items being presented: $13,907.25

Approval of Expenditures:

__________________________________

______ Chairperson

______ Vice Chairperson

______ Assistant Secretary

Operation and Maintenance ExpendituresNovember 2019

For Board Approval

Westridge Community Development DistrictPaid Operation & Maintenance Expenses

November 1, 2019 Through November 30, 2019

Vendor Name Check # Invoice Number Invoice Description Invoice Amount

Clark, Albaugh & Rentz, 002006 16721 General Legal Services $ 2,049.75 LLP 07/16/19-09/26/19Clark, Albaugh & Rentz, 002006 16768 General Legal Services $ 198.00 LLP 10/19Department of Economic 002013 74085 Special District Fee FY $ 175.00 Opportunity 19/20Digital Assurance 002007 45809 Annual Dissemination $ 1,500.00 Certification LLC Agent Fee FY 2019-2020Duke Energy 002014 31506 49463 000 Highway 27 Lite, $ 3,946.28

10/19 Tierra Del Sol 10/19Landform of Central Florida, 002008 19.348.11 Landscaping Maintenance $ 1,690.00 Inc 11/19Ramada Inn 002010 RI111419 Meeting Room Rental $ 75.00

11/14/19Rizzetta & Company, Inc. 002009 INV0000044516 District Management $ 3,250.00

Services 11/19Rizzetta Technology 002011 INV0000004886 Website & EMail Hosting $ 175.00 Services, LLC Services 11/19The Ledger / News Chief 002012 L060G0J13R Acct #456199 Legal $ 848.22

Advertising 10/24-31/19

Report Total $ 13,907.25

TAB 6

Westridge

Community Development District

Financial Statements (Unaudited)

November 30, 2019

Prepared by: Rizzetta & Company, Inc.

westridgecdd.org rizzetta.com

Westridge Community Development DistrictBalance Sheet

As of 11/30/2019(In Whole Numbers)

Total General Fixed General Debt Service Capital Projects Governmental Asset Account Long-Term Debt

General Fund Fund Fund Funds Group Account Group

AssetsCash In Bank 127,000 0 0 127,000 0 0Investments 0 144,395 1,559 145,954 0 0Accounts Receivable 95,421 235,487 0 330,907 0 0Allowance for Uncollectible Assessments 0 0 0 0 0 0Prepaid Expenses 0 0 0 0 0 0Deposits 6,970 0 0 6,970 0 0Due From Other Funds 2,717 20,424 14,937 38,078 0 0 Amount Available-Debt Service 0 0 0 0 0 397,589Amount To Be Provided-Debt Service 0 0 0 0 0 2,317,411Fixed Assets 0 0 0 0 19,568,351 0

2,715,000Total Assets 232,108 400,306 16,497 648,910 19,568,351

LiabilitiesAccounts Payable 10,774 0 0 10,774 0 0Accrued Expenses Payable 4,655 0 0 4,655 0 0Other Current Liabilities 0 0 0 0 0 0Due To Other Funds 35,362 2,717 0 38,078 0 0 Debt Service Obligations--Current 0 0 0 0 0 0Revenue Bonds Payable-Long-Term 0 0 0 0 0 2,715,000

2,715,000Total Liabilities 50,791 2,717 0 53,508 0

Fund Equity And Other CreditsBeginning Fund Balance 28,446 222,465 16,492 267,403 19,568,351 0Net Change in Fund Balance 152,871 175,124 4 327,999 0 0

0

2,715,000

Total Fund Equity And Other Credits

Total Liabilities And Fund Equity

181,317

232,108

397,589

400,306

16,497

16,497

595,402

648,910

19,568,351

19,568,351

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictStatement of Revenues and Expenditures

001 - General FundFrom 10/1/2019 Through 11/30/2019

(In Whole Numbers)

Percent Annual Annual Budget Budget YTD Budget YTD Actual YTD Variance Remaining

RevenuesSpecial Assessments

Tax Roll 11,600 11,600 11,627 27 (0.22)%Off Roll 176,775 176,775 176,777 2 0.00%

Total Revenues 188,375 188,375 188,404 29 (0.02)%

ExpendituresLegislative

Supervisor Fees 6,000 1,000 600 400 90.00%Financial & Administrative

Administrative Services 3,600 600 600 0 83.33%District Management 15,300 2,550 2,550 0 83.33%District Engineer 10,000 1,667 709 957 92.90%Disclosure Report 2,000 2,000 1,500 500 25.00%Trustees Fees 12,000 0 0 0 100.00%Assessment Roll 5,000 5,000 5,000 0 0.00%Financial & Revenue Collections 3,600 600 600 0 83.33%Accounting Services 16,500 2,750 2,750 0 83.33%Auditing Services 3,900 3,900 0 3,900 100.00%Arbitrage Rebate Calculation 500 0 0 0 100.00%Public Officials Liability 2,723 2,723 2,537 186 6.83%Insurance

Legal Advertising 2,500 417 848 (432) 66.07%Dues, Licenses & Fees 175 175 175 0 0.00%Miscellaneous Fees 500 83 75 8 85.00%Website Hosting, Maintenance, 4,200 2,450 350 2,100 91.66%Backup

Legal CounselDistrict Counsel 24,000 4,000 3,648 352 84.80%

Electric Utility ServicesStreet Lights 46,000 7,667 7,893 (226) 82.84%

Other Physical EnvironmentGeneral Liability Insurance 2,487 2,487 2,318 169 6.79%Landscape Maintenance 26,000 4,333 3,380 953 87.00%

ContingencyMiscellaneous Contingency 4,527 755 0 755 100.00%

Total Expenditures 191,512 45,156 35,533 9,623 81.45%

Excess of Revenue Over (Under) (3,137) 143,219 152,871 9,652 4,973.14%Expenditures

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictStatement of Revenues and Expenditures

001 - General FundFrom 10/1/2019 Through 11/30/2019

(In Whole Numbers)

Percent Annual Annual Budget Budget YTD Budget YTD Actual YTD Variance Remaining

Other Financing Sources (Uses)Prior Year 3,137 3,137 0 (3,137) 100.00%

Excess of Rev./Other Sources Over 0 146,356 152,871 6,515 0.00%(Under) Expend./Other Uses

Fund Balance, Beginning of Period0 0 28,446 28,446 0.00%

Fund Balance, End of Period 0 146,356 181,317 34,961 0.00%

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictStatement of Revenues and Expenditures

Debt Service Fund - 200From 10/1/2019 Through 11/30/2019

(In Whole Numbers)

Annual BudgetCurrent Period

ActualBudget To Actual

VarianceBudget Percent

Remaining

RevenuesInterest Earnings

Interest Earnings 0 665 665 0.00%Special Assessments

Tax Roll 252,672 253,194 522 0.20%0.47%Total Revenues 252,672 253,859 1,187

ExpendituresDebt Service

Interest 252,672 78,735 173,937 68.83%68.84%

0.00%

Total Expenditures 252,672 78,735 173,937

Excess of Revenue Over (Under) 0 175,124 175,124Expenditures

0.00%Excess of Rev./Other Sources Over (Under) 0 175,124 175,124Expend./Other Uses

Fund Balance, Beginning of Period0 222,465 222,465 0.00%

Fund Balance, End of Period 0 397,589 397,589 0.00%

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictStatement of Revenues and Expenditures

Capital Projects Fund - 300From 10/1/2019 Through 11/30/2019

(In Whole Numbers)

Annual BudgetCurrent Period

ActualBudget To Actual

VarianceBudget Percent

Remaining

RevenuesInterest Earnings

Interest Earnings 0 4 4 0.00%0.00%

0.00%

Total Revenues 0 4 4

Excess of Revenue Over (Under) 0 4 4 Expenditures

0.00%Excess of Rev./Other Sources Over (Under) 0 4 4 Expend./Other Uses

Fund Balance, Beginning of Period0 16,492 16,492 0.00%

Fund Balance, End of Period 0 16,497 16,497 0.00%

See Notes to Unaudited Financial Statements

Balance as of

Account Investment November 30, 2019

US Bank Series 2005 Interest US Bank Money Market Account-Managed $ 318

US Bank Series 2005 Reserve US Bank Money Market Account-Managed 126,984

US Bank Series 2005 Revenue US Bank Money Market Account-Managed 17,093

Total Debt Service Fund Investments $ 144,395

US Bank Series 2005 Construction US Bank Money Market Account-Managed

Total Capital Project Fund Investments

$ 1,559

$ 1,559

Westridge CDD

Investment Summary

November 30, 2019

Westridge Community Development DistrictSummary A/R Ledger

001 - General FundFrom 11/1/2019 Through 11/30/2019

Invoice Date Customer Name Invoice Number Current Balance

10/1/2019 Polk County Tax Collector FY19-20 10,813.46 10/1/2019 Taylor Morrison of FL, Inc. 650-20-03 84,607.36

Total 001 - General 95,420.82 Fund

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictSummary A/R Ledger

200 - Debt Service FundFrom 11/1/2019 Through 11/30/2019

Invoice Date Customer Name Invoice Number Current Balance

10/1/2019 Polk County Tax Collector FY19-20 235,486.63

235,486.63 Total 200 - Debt

Report Balance

Service Fund

330,907.45

See Notes to Unaudited Financial Statements

Westridge Community Development DistrictAged Payables by Invoice Date

Aging Date - 10/1/2019001 - General Fund

From 11/1/2019 Through 11/30/2019

Vendor Name Invoice Date Invoice Number Invoice Description Current Balance

Greenberg Traurig, P.A 10/15/2019 5195383 Legal Services 09/19 6,724.27 Glenn Marvin 11/14/2019 GM111419 Board of Supervisors

Meeting 11/14/19200.00

Mike Marra 11/14/2019 MM111419 Board of Supervisors Meeting 11/14/19

200.00

Padraic Lee O'Brien 11/14/2019 PO111419 Board of Supervisors Meeting 11/14/19

200.00

Clark, Albaugh & 12/3/2019 16810 General Legal Services 1,200.00 Rentz, LLP 11/19

Greenberg Traurig, P.A 12/5/2019 5241847 Legal Services 11/19 2,250.00

10,774.27 Total 001 - General

Report Total

Fund

10,774.27

Westridge Community Development District

Notes to Unaudited Financial Statements

November 30, 2019

Balance Sheet

1. Trust statement activity has been recorded through 11/30/19.

2. See EMMA (Electronic Municipal Market Access) at https://emma.msrb.org for Municipal Disclosures and

Market Data.

Summary A/R Ledger – Payment Terms

3. Payment terms for landowner assessments are (a) defined in the FY19-20 Assessment Resolution adopted

by the Board of Supervisors, (b) pursuant to Florida Statutes, Chapter 197 for assessments levied via the

county tax roll.

Summary A/R Ledger – Subsequent Collections

4. General Fund – Payments for Invoice FY19-20 totaling $ 7,947.19 were received in December 2019.

5. Debt Service Fund – Payments for Invoice FY19-20 totaling $ 173,067.16 were received in December

2019.

TAB 7