Westside Haines City
Community Development District

Proposed Budget
FY2027

3	General Fund - Brentwood	

4	

General Fund - Wynstone	

5	

General Funds Assessment Chart	

6-10	

General Fund - Administrative Narrative	

11	

Capital Reserve Fund - Cascades	

12	

Capital Reserve Fund - Brentwood	

13	

Capital Reserve Fund - Wynnstone	

14	

Series 2021 Debt Service Fund	

15	

Series 2021 Amortization Schedule	

18	Series 2026 Debt Service Fund

19	Series 2026 Amortization Schedule

General Fund - Administrative

Description	Adopted Budget
FY2026	Actuals Thru
2/28/26	Projected Next
7 Months	Projected Thru
9/30/26	Proposed Budget
FY2027	
Revenues						
Assessments	$	170,463	$	141,714	$	28,749	$	170,463	$	177,089	
Interest Income	$	-	$	11,233	$	8,986	$	20,219	$	-	
Total Revenues	$	170,463	$	152,947	$	37,735	$	190,682	$	177,089	
Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	2,400	$	7,000	$	9,400	$	12,000	
FICA Expenditures	$	918	$	184	$	536	$	719	$	918	
Engineering	$	15,000	$	5,295	$	7,000	$	12,295	$	15,000	
Attorney	$	28,000	$	13,648	$	17,500	$	31,148	$	32,000	
Annual Audit	$	5,000	$	-	$	4,000	$	4,000	$	5,000	
Assessment Administration	$	7,725	$	7,725	$	-	$	7,725	$	8,111	
Arbitrage	$	1,350	$	450	$	900	$	1,350	$	1,350	
Dissemination	$	7,210	$	2,575	$	4,206	$	6,781	$	7,571	
Disclosure Software	$	5,000	$	3,250	$	1,750	$	5,000	$	5,000	
Reamortization Schedules	$	500	$	-	$	500	$	500	$	500	
Trustee Fees	$	13,335	$	8,325	$	675	$	9,000	$	13,335	
Management Fees	$	56,650	$	23,604	$	33,046	$	56,650	$	59,483	
Information Technology	$	1,947	$	811	$	1,136	$	1,947	$	2,044	
Website Maintenance	$	1,298	$	541	$	757	$	1,298	$	1,363	
Postage & Delivery	$	1,000	$	1,477	$	700	$	2,177	$	1,000	
Insurance	$	7,820	$	6,096	$	-	$	6,096	$	6,705	
Copies	$	500	$	-	$	292	$	292	$	500	
Legal Advertising	$	2,500	$	3,061	$	3,000	$	6,061	$	3,500	
Other Current Charges	$	2,135	$	149	$	490	$	639	$	1,135	
Office Supplies	$	400	$	94	$	35	$	129	$	400	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Expenditures	$	170,463	$	79,859	$	83,522	$	163,381	$	177,089	
						
Excess Revenues/(Expenditures)	$	-	$	73,088	$	(45,788)	$	27,300	$	-	

(Less: Discounts	Gross Assessments & Collections: 7%)  	
$	190,419
$	(13,329) 	
					Net Assessments	$	177,089	
Product	Assessable Units	ERU/  FACTOR	ERU/UNITS	Net Assessment	Net Per Unit	Gross Per Unit	

Phase 1-3 - Cascades							
Single Family	1,015	1.00	1015	$	75,412.55	$	74.30	$	79.89	

Phase 1-5 Brentwood										
Townhome	762	0.75	572	$	42,461.35	$	55.72	$	59.92	
Phase 1 - Wynnstone										
Single Family	526	1.00	526	$	39,080.79	$	74.30	$	79.89	

Phase 2 - Wynnstone										
Single Family	271	1.00	271	$	20,134.78	$	74.30	$	79.89	
	2574		2384	$	177,089.48			

	General Fund - Cascades		
Adopted	Actuals	Projected	Projected	Proposed	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	
Revenues						
Assessments	$	790,159	$	741,169	$	48,991	$	790,159	$	825,040	
Interest Income	$	-	$	2,835	$	2,268	$	5,103	$	-	
Miscellaneous Revenue	$	-	$	13,822	$	-	$	13,822	$	-	
Vending Machine Revenue	$	-	$	158	$	-	$	158	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	75,385	
Total Revenues	$	790,159	$	757,984	$	51,259	$	809,243	$	900,425	
Expenditures						
Operations & Maintenance						
Cascades Expenditures						
Field Expenditures						
Property Insurance	$	30,000	$	14,902	$	-	$	14,902	$	20,000	
Field Management	$	15,450	$	6,438	$	9,013	$	15,450	$	16,223	
Landscape Maintenance	$	194,988	$	79,482	$	109,906	$	189,388	$	197,700	
Landscape Replacement	$	25,000	$	23,675	$	10,000	$	33,675	$	100,000	
Lake Maintenance	$	18,000	$	4,875	$	6,825	$	11,700	$	12,120	
Streetlights	$	40,000	$	24,030	$	33,950	$	57,980	$	63,778	
Electric	$	18,000	$	2,348	$	4,200	$	6,548	$	10,000	
Water & Sewer	$	105,000	$	13,216	$	24,500	$	37,716	$	82,000	
Well Iron Filtration Services	$	3,174	$	2,721	$	4,599	$	7,320	$	8,250	
Lift Station Maintenance	$	-	$	-	$	-	$	-	$	3,000	
Irrigation Repairs	$	12,000	$	4,301	$	9,261	$	13,562	$	15,000	
General Repairs & Maintenance	$	15,000	$	6,310	$	8,690	$	15,000	$	25,000	
Holiday Décor	$	10,000	$	7,425	$	-	$	7,425	$	15,000	
Reserve Study	$	-	$	-	$	-	$	-	$	6,500	
Field Contingency	$	12,500	$	2,503	$	2,100	$	4,603	$	12,500	
Amenity Expenditures						
Amenity - Electric	$	15,000	$	5,424	$	8,400	$	13,824	$	30,000	
Amenity - Water	$	2,500	$	797	$	1,190	$	1,987	$	45,000	
Gas/Propane Heater	$	-	$	-	$	-	$	-	$	16,000	
Patio & Fitness Equipment Lease	$	23,664	$	9,860	$	13,804	$	23,664	$	23,664	
Echelon Bike Membership	$	-	$	-	$	-	$	-	$	720	
Gym Maintenance	$	-	$	-	$	-	$	-	$	5,000	
Internet	$	2,000	$	-	$	-	$	-	$	-	
Pest Control	$	1,210	$	500	$	700	$	1,200	$	2,000	
Janitorial Service	$	25,090	$	11,080	$	16,100	$	27,180	$	43,820	
Security Services/ Staffing	$	50,000	$	1,174	$	1,330	$	2,504	$	50,000	
Pool Maintenance	$	42,000	$	18,000	$	25,200	$	43,200	$	50,400	
Amenity Repairs & Maintenance	$	15,000	$	4,387	$	10,613	$	15,000	$	16,000	
Amenity Access Management	$	15,000	$	6,250	$	8,750	$	15,000	$	15,750	
Amenity Contingency	$	12,000	$	14,599	$	7,000	$	21,599	$	15,000	
Capital Reserve	$	87,583	$	-	$	-	$	-	$	-	
Total Expenditures	$	790,159	$	264,298	$	316,131	$	580,429	$	900,425	
						
Excess Revenues/(Expenditures)	$	-	$	493,686	$	(264,872)	$	228,814	$	-	
Gross Assessments $	887,140 (Less: Discounts & Collections: 7%)  $	 (62,100) 	
					Net Assessments	$	825,040	
Product	Assessable Units	ERU/  FACTOR	ERU/UNITS	Net Assessment	Net Per Unit	Gross Per Unit	

Phase 1-3 - Cascades							
Single Family	1,015	1.00	1015	$	825,040.23  $	812.85	$	874.03	
	1015		1015	$	825,040.23			

	General Fund - Brentwood		
Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	
Revenues						
Assessments	$	599,828	$	562,638	$	37,190	$	599,828	$	693,777	
Interest Income	$	-	$	1,068	$	854	$	1,922	$	-	
Miscellaneous Revenue	$	-	$	55	$	-	$	55	$	-	
Vending Machine Revenue	$	-	$	30	$	-	$	30	$	-	
Total Revenues	$	599,828	$	563,790	$	38,044	$	601,835	$	693,777	
Expenditures						
Brentwood Expenditures						
Field Expenditures						
Property Insurance	$	55,000	$	10,675	$	-	$	10,675	$	25,000	
Field Management	$	15,450	$	6,438	$	9,013	$	15,450	$	16,223	
Landscape Maintenance (Phases 2-5)	$	100,000	$	42,756	$	57,840	$	100,596	$	141,060	
Landscape Replacement	$	10,000	$	9,647	$	10,000	$	19,647	$	33,000	
Streetlights	$	23,760	$	8,730	$	15,400	$	24,130	$	30,000	
Electric	$	2,000	$	111	$	175	$	286	$	2,000	
Water & Sewer	$	5,000	$	-	$	-	$	-	$	5,000	
Irrigation Repairs	$	5,000	$	1,820	$	3,180	$	5,000	$	7,000	
General Repairs & Maintenance	$	15,000	$	2,859	$	12,141	$	15,000	$	15,000	
Holiday Décor	$	7,500	$	5,200	$	-	$	5,200	$	15,000	
Field Contingency	$	10,000	$	397	$	9,603	$	10,000	$	10,000	
Amenity Expenditures						
Amenity - Electric	$	40,000	$	3,113	$	4,900	$	8,013	$	24,000	
Amenity - Water	$	30,000	$	8,237	$	9,800	$	18,037	$	50,000	
Patio & Fitness Equipment Lease	$	25,224	$	10,510	$	14,714	$	25,224	$	25,224	
Echelon Bike Membership	$	-	$	-	$	-	$	-	$	720	
Gym Maintenance	$	-	$	-	$	-	$	-	$	5,000	
Internet	$	4,000	$	108	$	140	$	248	$	500	
Amenity Landscaping	$	70,000	$	-	$	-	$	-	$	-	
Amenity Landscape Replacement	$	10,000	$	-	$	-	$	-	$	-	
Amenity Irrigation Repairs	$	5,000	$	-	$	-	$	-	$	-	
Pest Control	$	3,110	$	650	$	910	$	1,560	$	3,460	
Janitorial Service	$	38,600	$	9,490	$	14,700	$	24,190	$	51,040	
Security Services/ Staffing	$	30,000	$	4,658	$	14,000	$	18,658	$	50,000	
Pool Maintenance	$	43,200	$	9,000	$	12,600	$	21,600	$	46,800	
Amenity Repairs & Maintenance	$	20,000	$	4,805	$	15,195	$	20,000	$	22,000	
Amenity Access Management	$	15,000	$	6,250	$	8,750	$	15,000	$	15,750	
Amenity Contingency	$	15,000	$	17,023	$	7,000	$	24,023	$	25,000	
Capital Reserve	$	1,984	$	-	$	1,984	$	1,984	$	75,000	
Total Expenditures	$	599,828	$	162,476	$	222,044	$	384,520	$	693,777	
						
Excess Revenues/(Expenditures)	$	-	$	401,314	$	(184,000)	$	217,314	$	-	
				
Gross Assessments	
$	745,996	
(Less: Discounts & Collections: 7%)  $	(52,220) 	
					Net Assessments	$	693,777	
Product	Assessable Units	ERU/  FACTOR	ERU/UNITS	Net Assessment	Net Per Unit	Gross Per Unit	

Phase 1-5 Brentwood							
Townhome	762	1.00	762	$	693,776.50	$	910.47	$	979.00	
	762		762	$	693,776.50			

	General Fund - Wynnstone		
Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	$46,081	7 Months	$46,295	FY2027	
Revenues						
Assessments	$	369,871	$	346,938	$	20,072	$	367,010	$	830,236	
Assessments - Lot Closings	$	-	$	2,861	$	-	$	2,861	$	-	
Interest Income	$	-	$	871	$	1,451	$	2,322	$	-	
Total Revenues	$	369,871	$	350,670	$	21,523	$	372,193	$	830,236	
Expenditures						
Wynnstone Expenditures						
Field Expenditures						
Property Insurance	$	16,500	$	124	$	-	$	124	$	16,500	
Field Management	$	15,450	$	6,250	$	8,750	$	15,000	$	16,223	
Landscape Maintenance	$	95,000	$	29,850	$	39,780	$	69,630	$	131,500	
Landscape Replacement	$	13,000	$	-	$	13,000	$	13,000	$	32,650	
Lake Maintenance	$	-	$	-	$	-	$	-	$	10,120	
Streetlights	$	30,000	$	11,630	$	31,500	$	43,130	$	60,000	
Electric	$	5,000	$	-	$	2,917	$	2,917	$	10,000	
Water & Sewer	$	15,000	$	5,768	$	7,000	$	12,768	$	50,000	
Irrigation Repairs	$	7,500	$	-	$	4,375	$	4,375	$	7,500	
General Repairs & Maintenance	$	12,500	$	1,276	$	11,224	$	12,500	$	12,500	
Field Contingency	$	15,000	$	158	$	280	$	438	$	15,000	
Amenity Expenditures						
Amenity - Electric	$	15,000	$	-	$	8,750	$	8,750	$	18,000	
Amenity - Water	$	16,667	$	-	$	9,722	$	9,722	$	18,000	
Equipment Lease	$	25,000	$	-	$	5,293	$	5,293	$	10,586	
Internet	$	1,667	$	-	$	972	$	972	$	500	
Pest Control	$	1,296	$	-	$	756	$	756	$	2,260	
Janitorial Service	$	15,208	$	310	$	1,120	$	1,430	$	21,000	
Security Services	$	25,000	$	-	$	14,583	$	14,583	$	50,000	
Pool Maintenance	$	18,000	$	-	$	10,500	$	10,500	$	36,000	
Amenity Repairs & Maintenance	$	10,417	$	-	$	6,076	$	6,076	$	12,500	
Amenity Access Management	$	8,333	$	-	$	4,861	$	4,861	$	15,000	
Amenity Contingency	$	8,333	$	-	$	4,861	$	4,861	$	20,000	
Capital Reserve	$	-	$	-	$	-	$	-	$	264,398	
Total Expenditures	$	369,871	$	55,365	$	186,321	$	241,686	$	830,236	
						
Excess Revenues/(Expenditures)	$	-	$	295,305	$	(164,798)	$	130,507	$	-	
				
Gross Assessments	
$	892,727	
(Less: Discounts & Collections: 7%)  $	(62,491) 	
					Net Assessments	$	830,236	
Product	Assessable Units	ERU/  FACTOR	ERU/UNITS	Net Assessment	Net Per Unit	Gross Per Unit	

Phase 1 - Wynnstone							
Single Family	526	1.00	526	$	547,935.21	$	1,041.70	$	1,120.11	

Phase 2 - Wynnstone									
Single Family	271	1.00	271	$	282,301.22	$	1,041.70	$	1,120.11	
	797		797	$	830,236.43			

General Funds Assessment Chart

Product	Assessable Units	ERU/ FACTOR	ERU/UNITS	Net Assessment	Net Per Unit	Gross Per Unit	

Phase 1-3 - Cascades							
Single Family	1,015	1.00	1015	$	900,452.78	$	887.15	$	953.92	
Phase 1-5 Brentwood							
Townhome	762	0.75	572	$	736,237.85	$	966.19	$ 1,038.92	
Phase 1 - Wynnstone							
Single Family	526	1.00	526	$	587,016.00	$ 1,116.00	$ 1,200.00	
Phase 2 - Wynnstone							
Single Family	271	1.00	271	$	302,436.00	$ 1,116.00	$ 1,200.00	
	2574		2384	$ 2,526,142.64			

Product	FY2027 Gross Per Unit	FY2026 Gross Per Unit	Increase/ (Decrease)	

Phase 1-3 - Cascades				
Single Family	$	953.92	$	913.98	$	39.94	
Phase 1-5 Brentwood				
Townhome	$	1,038.92	$	904.10	$	134.82	
Phase 1 - Wynnstone				
Single Family	$	1,200.00	$	833.00	$	367.00	
Phase 2 - Wynnstone				
Single Family	$	1,200.00	$	76.90	$	1,123.10	

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.

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, Dewberry Engineering, 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, Kilinski | Van Wyk, 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 has contracted with AMTEC to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021, 2024 & 2026 bond issuances.

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. This service is contracted with Governmental Management Services – Central FL LLC for its current Series 2021, 2024 & 2026 bond issuances.

Disclosure Software

The District has contracted with DTS to provide software platform for filing various reports required in accordance with the Continuing Disclosure Agreements for the various bond issue(s).

Reamortization Schedules

Represents the cost of having revised amortization schedules issued on the District’s bonds when extraordinary redemptions are made.

Trustee Fees

The District will incur trustee related costs with the issuance of its Series 2021, 2024 & 2026 bonds 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 coverages with Florida Insurance Alliance.

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.

Expenditures:

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s estimated property insurance coverages.

Field Management

Represents the estimated costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services provided include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

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

Lake Maintenance

Represents the estimated costs to maintain the lakes within the District’s boundaries.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year with Duke Energy.

Electric

Represents estimated electric charges of common areas throughout the District with Duke Energy.

Water & Sewer

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

Well Iron Filtration Services

Represents the costs of a filtration system utilized to filter out the iron from the well water used to water the common areas in Cascades Phase 1A.

Irrigation Repairs

Represents the estimated cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

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

Holiday Décor

Represents the estimated costs of adding holiday décor to the districts monuments.

Reserve Study

Represents the estimated cost to conduct a reserve study to evaluate the condition and useful life of the District’s capital assets and to assist in planning for future repair and replacement funding needs.

Field Contingency

Represents funds allocated to expenditures that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Gas/Propane Heater

Represents the estimated costs for gas/propane heaters.

Patio & Fitness Equipment Lease

Represents the estimated expenditure of the District entering a patio furniture and fitness equipment lease agreement.

Echelon Bike Membership

The estimated cost of annual echelon bike membership. Gym Maintenance
Represents the cost of quarterly maintenance of gym equipment, service calls and replacement parts needed for repairs.

Internet

Internet service estimated to be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

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

Security Services/Staffing

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

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

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the estimated cost of managing and monitoring access to the District’s amenity facilities

Amenity Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Description	Adopted Budget FY2026	Actual Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Revenues

Carry Forward Surplus Transfer In - Cascades Interest - Cascades	

$	165,490
$	87,583
$	1,005	

$	116,511
$	-
$	2,278	

$	-
$	-
$	1,329	

$	116,511
$	-
$	3,607	

$	120,118
$	-
$	1,804	
Total Revenues	$	254,078	$	118,789	$	1,329	$	120,118	$	121,922	

Expenditures						

Capital Expenditures - Cascades	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$	254,078	$	118,789	$	1,329	$	120,118	$	121,922

Description	Adopted Budget FY2026	Actual Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Revenues

Carry Forward Surplus Transfer In - Brentwood Interest - Brentwood	

$	149,910
$	1,984
$	910	

$	150,835
$	-
$	2,064	

$	-
$	1,984
$	1,204	

$	150,835
$	1,984
$	3,268	

$	156,086
$	75,000
$	1,634	
Total Revenues	$	152,803	$	152,898	$	3,187	$	156,086	$	232,719	

Expenditures						

Capital Expenditures - Brentwood	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$	152,803	$	152,898	$	3,187	$	156,086	$	232,719

Description	Adopted Budget FY2026	Actual Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Carry Forward Surplus	$	13,126	$	13,207	$	-	$	13,207	$	13,494	
Transfer In - Wynnstone	$	-	$	-	$	-	$	-	$	264,398	
Interest - Wynnstone	$	80	$	181	$	105	$	286	$	143	
Total Revenues	$	13,206	$	13,388	$	105	$	13,494	$	278,034	

Expenditures

Capital Expenditures - Wynnstone

$	-	$

-	$	-	$

-	$	-

Net Change in Fund Balance	$	13,206	$	13,388	$	105	$	13,494	$	278,034

Total Expenditures	$	-	$	-	$	-	$	-	$	-

Description	Adopted Budget FY2026	Actual Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$  1,097,950	$  1,030,107	$	67,843	$  1,097,950	$  1,097,950	
Interest Income	$	23,405	$	14,585	$	8,508	$	23,092	$	11,546	
Carryforward Surplus	$	517,563	$	955,706	$	-	$	955,706	$	974,110	
Total Revenues	$ 1,638,917	$ 2,000,397	$	76,351	$ 2,076,748	$ 2,083,607	

Expenditures						
Interest - 11/1	$	333,819	$	333,819	$	-	$	333,819	$	328,381	
Principal - 5/1	$	435,000	$	-	$	435,000	$	435,000	$	445,000	
Interest - 5/1	$	333,819	$	-	$	333,819	$	333,819	$	328,381	
Total Expenditures	$ 1,102,638	$	333,819	$	768,819	$ 1,102,638	$ 1,101,763	
						
Net Change in Fund Balance	$	536,280	$  1,666,578	$	(692,468)	$	974,110	$	981,844	

Interest Expense 11/1/27  $
Total  $

321,706
321,706

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhome	226	$	192,100	$	850	$	914	
Single Family 40'	434	$	585,900	$	1,350	$	1,452	
Single Family 50'	237	$	319,950	$	1,350	$	1,452	
	897	$	1,097,950			

Westside Haines City Community Development District Series 2021 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	18,140,000.00	$	-	$	328,381.25	$	1,097,200.00	
05/01/27	$	18,140,000.00	$	445,000.00	$	328,381.25			
11/01/27	$	15,775,000.00	$	-	$	321,706.25	$	1,095,087.50	
05/01/28	$	17,695,000.00	$	460,000.00	$	321,706.25			
11/01/28	$	17,235,000.00	$	-	$	314,806.25	$	1,096,512.50	
05/01/29	$	17,235,000.00	$	475,000.00	$	314,806.25			
11/01/29	$	16,760,000.00	$	-	$	307,681.25	$	1,097,487.50	
05/01/30	$	16,760,000.00	$	485,000.00	$	307,681.25			
11/01/30	$	16,275,000.00	$	-	$	300,406.25	$	1,093,087.50	
05/01/31	$	16,275,000.00	$	500,000.00	$	300,406.25			
11/01/31	$	15,775,000.00	$	-	$	292,906.25	$	1,093,312.50	
05/01/32	$	15,775,000.00	$	520,000.00	$	292,906.25			
11/01/32	$	15,255,000.00	$	-	$	284,456.25	$	1,097,362.50	
05/01/33	$	15,255,000.00	$	535,000.00	$	284,456.25			
11/01/33	$	14,720,000.00	$	-	$	275,762.50	$	1,095,218.75	
05/01/34	$	14,720,000.00	$	555,000.00	$	275,762.50			
11/01/34	$	14,165,000.00	$	-	$	266,743.75	$	1,097,506.25	
05/01/35	$	14,165,000.00	$	570,000.00	$	266,743.75			
11/01/35	$	13,595,000.00	$	-	$	257,481.25	$	1,094,225.00	
05/01/36	$	13,595,000.00	$	590,000.00	$	257,481.25			
11/01/36	$	13,005,000.00	$	-	$	247,893.75	$	1,095,375.00	
05/01/37	$	13,005,000.00	$	610,000.00	$	247,893.75			
11/01/37	$	12,395,000.00	$	-	$	237,981.25	$	1,095,875.00	
05/01/38	$	12,395,000.00	$	630,000.00	$	237,981.25			
11/01/38	$	11,765,000.00	$	-	$	227,743.75	$	1,095,725.00	
05/01/39	$	11,765,000.00	$	650,000.00	$	227,743.75			
11/01/39	$	11,115,000.00	$	-	$	217,181.25	$	1,094,925.00	
05/01/40	$	11,115,000.00	$	670,000.00	$	217,181.25			
11/01/40	$	10,445,000.00	$	-	$	206,293.75	$	1,093,475.00	
05/01/41	$	10,445,000.00	$	695,000.00	$	206,293.75			
11/01/41	$	9,750,000.00	$	-	$	195,000.00	$	1,096,293.75	
05/01/42	$	9,750,000.00	$	720,000.00	$	195,000.00			
11/01/42	$	9,030,000.00	$	-	$	180,600.00	$	1,095,600.00	
05/01/43	$	9,030,000.00	$	750,000.00	$	180,600.00			
11/01/43	$	8,280,000.00	$	-	$	165,600.00	$	1,096,200.00	
05/01/44	$	8,280,000.00	$	780,000.00	$	165,600.00			
11/01/44	$	7,500,000.00	$	-	$	150,000.00	$	1,095,600.00	
05/01/45	$	7,500,000.00	$	810,000.00	$	150,000.00			
11/01/45	$	6,690,000.00	$	-	$	133,800.00	$	1,093,800.00	
05/01/46	$	6,690,000.00	$	845,000.00	$	133,800.00			
11/01/46	$	5,845,000.00	$	-	$	116,900.00	$	1,095,700.00	
05/01/47	$	5,845,000.00	$	880,000.00	$	116,900.00			
11/01/47	$	4,965,000.00	$	-	$	99,300.00	$	1,096,200.00	
05/01/48	$	4,965,000.00	$	915,000.00	$	99,300.00			
11/01/48	$	4,050,000.00	$	-	$	81,000.00	$	1,095,300.00	
05/01/49	$	4,050,000.00	$	955,000.00	$	81,000.00			
11/01/49	$	3,095,000.00	$	-	$	61,900.00	$	1,097,900.00	
05/01/50	$	3,095,000.00	$	990,000.00	$	61,900.00			
11/01/50	$	2,105,000.00	$	-	$	42,100.00	$	1,094,000.00	
05/01/51	$	2,105,000.00	$	1,030,000.00	$	42,100.00			
11/01/51	$	1,075,000.00	$	-	$	21,500.00	$	1,093,600.00	
05/01/52	$	1,075,000.00	$	1,075,000.00	$	21,500.00	$	1,096,500.00	
			$	18,140,000.00	$	10,670,250.00	$	29,579,068.75	

Westside Haines City Community Development District Proposed Budget
Series 2024 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues						
Assessments	$  2,522,100	$  1,881,909	$	640,191	$  2,522,100	$  2,522,100	
Interest	$	79,772	$	22,290	$	13,003	$	35,293	$	17,646	
Carry Forward Surplus	$  1,368,422	$	832,227	$	-	$	832,227	$  1,361,142	
Total Revenues	$ 3,970,294	$ 2,736,426	$	653,193	$ 3,389,620	$ 3,900,888	

Expenditures						
Interest - 11/1	$	806,759	$	806,759	$	-	$	806,759	$	797,009	
Principal - 5/1	$	400,000	$	-	$	400,000	$	400,000	$	420,000	
Interest - 5/1	$	806,759	$	-	$	806,759	$	806,759	$	797,009	
Total Expenditures	$ 2,013,519	$	806,759	$ 1,206,759	$ 2,013,519	$ 2,014,019	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(14,959)	$	-	$	(14,959)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(14,959)	$	-	$	(14,959)	$	-	
						
Net Change in Fund Balance	$  1,956,775	$  1,914,708	$	(553,566)	$  1,361,142	$  1,886,869	

Interest Expense 11/1/27  $
Total  $

786,772
786,772

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhome -DR Horton Brentwood 2&3	246	$	369,239	$	1,501	$	1,614	
Townhome - Lennar Brentwood 4&5	290	$	333,500	$	1,150	$	1,237	
Single Family 40' - DR Horton Cascades 3	219	$	522,074	$	2,384	$	2,563	
Single Family 40' - Wynnstone 1A	239	$	466,050	$	1,950	$	2,097	
Single Family 40' - DR Horton Wynnstone 1B	34	$	45,900	$	1,350	$	1,452	
Single Family 50' - DR Horton Cascades 3	125	$	297,987	$	2,384	$	2,563	
Single Family 50' - Wynnstone 1A	243	$	473,849	$	1,950	$	2,097	
Single Family 50' - DR Horton Wynnstone 1B	10	$	13,500	$	1,350	$	1,452	
	1406	$	2,522,100			

Westside Haines City Community Development District Series 2024 Special Assessment Bonds Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	27,420,000.00	$	-	$	797,009.38	$	2,003,768.75	
05/01/27	$	27,420,000.00	$	420,000.00	$	797,009.38			
11/01/27	$	27,000,000.00	$	-	$	786,771.88	$	2,003,781.25	
05/01/28	$	27,000,000.00	$	440,000.00	$	786,771.88			
11/01/28	$	26,560,000.00	$	-	$	776,046.88	$	2,002,818.75	
05/01/29	$	26,560,000.00	$	460,000.00	$	776,046.88			
11/01/29	$	26,100,000.00	$	-	$	764,834.38	$	2,000,881.25	
05/01/30	$	26,100,000.00	$	485,000.00	$	764,834.38			
11/01/30	$	25,615,000.00	$	-	$	753,012.50	$	2,002,846.88	
05/01/31	$	25,615,000.00	$	510,000.00	$	753,012.50			
11/01/31	$	25,105,000.00	$	-	$	740,581.25	$	2,003,593.75	
05/01/32	$	25,105,000.00	$	535,000.00	$	740,581.25			
11/01/32	$	24,570,000.00	$	-	$	725,200.00	$	2,000,781.25	
05/01/33	$	24,570,000.00	$	565,000.00	$	725,200.00			
11/01/33	$	24,005,000.00	$	-	$	708,956.25	$	1,999,156.25	
05/01/34	$	24,005,000.00	$	600,000.00	$	708,956.25			
11/01/34	$	23,405,000.00	$	-	$	691,706.25	$	2,000,662.50	
05/01/35	$	23,405,000.00	$	635,000.00	$	691,706.25			
11/01/35	$	22,770,000.00	$	-	$	673,450.00	$	2,000,156.25	
05/01/36	$	22,770,000.00	$	675,000.00	$	673,450.00			
11/01/36	$	22,095,000.00	$	-	$	654,043.75	$	2,002,493.75	
05/01/37	$	22,095,000.00	$	715,000.00	$	654,043.75			
11/01/37	$	21,380,000.00	$	-	$	633,487.50	$	2,002,531.25	
05/01/38	$	21,380,000.00	$	755,000.00	$	633,487.50			
11/01/38	$	20,625,000.00	$	-	$	611,781.25	$	2,000,268.75	
05/01/39	$	20,625,000.00	$	800,000.00	$	611,781.25			
11/01/39	$	19,825,000.00	$	-	$	588,781.25	$	2,000,562.50	
05/01/40	$	19,825,000.00	$	850,000.00	$	588,781.25			
11/01/40	$	18,975,000.00	$	-	$	564,343.75	$	2,003,125.00	
05/01/41	$	18,975,000.00	$	900,000.00	$	564,343.75			
11/01/41	$	18,075,000.00	$	-	$	538,468.75	$	2,002,812.50	
05/01/42	$	18,075,000.00	$	950,000.00	$	538,468.75			
11/01/42	$	17,125,000.00	$	-	$	511,156.25	$	1,999,625.00	
05/01/43	$	17,125,000.00	$	1,010,000.00	$	511,156.25			
11/01/43	$	16,115,000.00	$	-	$	482,118.75	$	2,003,275.00	
05/01/44	$	16,115,000.00	$	1,065,000.00	$	482,118.75			
11/01/44	$	15,050,000.00	$	-	$	451,500.00	$	1,998,618.75	
05/01/45	$	15,050,000.00	$	1,130,000.00	$	451,500.00			
11/01/45	$	13,920,000.00	$	-	$	417,600.00	$	1,999,100.00	
05/01/46	$	13,920,000.00	$	1,200,000.00	$	417,600.00			
11/01/46	$	12,720,000.00	$	-	$	381,600.00	$	1,999,200.00	
05/01/47	$	12,720,000.00	$	1,275,000.00	$	381,600.00			
11/01/47	$	11,445,000.00	$	-	$	343,350.00	$	1,999,950.00	
05/01/48	$	11,445,000.00	$	1,355,000.00	$	343,350.00			
11/01/48	$	10,090,000.00	$	-	$	302,700.00	$	2,001,050.00	
05/01/49	$	10,090,000.00	$	1,440,000.00	$	302,700.00			
11/01/49	$	8,650,000.00	$	-	$	259,500.00	$	2,002,200.00	
05/01/50	$	8,650,000.00	$	1,530,000.00	$	259,500.00			
11/01/50	$	7,120,000.00	$	-	$	213,600.00	$	2,003,100.00	
05/01/51	$	7,120,000.00	$	1,620,000.00	$	213,600.00			
11/01/51	$	5,500,000.00	$	-	$	165,000.00	$	1,998,600.00	
05/01/52	$	5,500,000.00	$	1,725,000.00	$	165,000.00			
11/01/52	$	3,775,000.00	$	-	$	113,250.00	$	2,003,250.00	
05/01/53	$	3,775,000.00	$	1,830,000.00	$	113,250.00			
11/01/53	$	1,945,000.00	$	-	$	58,350.00	$	2,001,600.00	
05/01/54	$	1,945,000.00	$	1,945,000.00	$	58,350.00	$	2,003,350.00	
			$	27,420,000.00	$	29,416,400.00	$	58,043,159.38	

Westside Haines City Community Development District Proposed Budget
Series 2026 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues

Assessments	$	-	$	-	$	109,916	$	109,916	$	283,499	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	109,916	
Total Revenues	$	-	$	-	$	109,916	$	109,916	$	393,415	

Expenditures				
Interest - 11/1	$	-	$	-	$	-	$	-	$	109,916	
Principal - 5/1	$	-	$	-	$	-	$	-	$	60,000	
Interest - 5/1	$	-	$	-	$	31,143	$	31,143	$	109,916	
Total Expenditures	$	-	$	-	$	31,143	$	31,143	$	279,831	

Other Financing Sources/(Uses)

Bond Proceeds

$	-	$

-	$	172,871	$

172,871	$	-

Net Change in Fund Balance	$	-	$	-	$	251,644	$	251,644	$	113,584

Total Other Financing Sources/(Uses)	$	-	$	-	$	172,871	$	172,871	$	-

Interest Expense 11/1/27  $
Total  $

108,716
108,716

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family 40'	193	$	260,549	$	1,350	$	1,452	
Single Family 50'	17	$	22,950	$	1,350	$	1,452	
	210	$	283,499			

Westside Haines City Community Development District Series 2026 Special Assessment Bonds Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/26	$	4,150,000.00	$	
05/01/27	$	4,150,000.00	$	60	
11/01/27	$	4,090,000.00	$	
05/01/28	$	4,090,000.00	$	65	
11/01/28	$	4,025,000.00	$	
05/01/29	$	4,025,000.00	$	65	
11/01/29	$	3,960,000.00	$	
05/01/30	$	3,960,000.00	$	70	
11/01/30	$	3,890,000.00	$	
05/01/31	$	3,890,000.00	$	75	
11/01/31	$	3,815,000.00	$	
05/01/32	$	3,815,000.00	$	75	
11/01/32	$	3,740,000.00	$	
05/01/33	$	3,740,000.00	$	80	
11/01/33	$	3,660,000.00	$	
05/01/34	$	3,660,000.00	$	85	
11/01/34	$	3,575,000.00		
05/01/35	$	3,575,000.00	$	85	
11/01/35	$	3,490,000.00	$	
05/01/36	$	3,490,000.00	$	90	
11/01/36	$	3,400,000.00	$	
05/01/37	$	3,400,000.00	$	95	
11/01/37	$	3,305,000.00	$	
05/01/38	$	3,305,000.00	$	100	
11/01/38	$	3,205,000.00	$	
05/01/39	$	3,205,000.00	$	110	
11/01/39	$	3,095,000.00	$	
05/01/40	$	3,095,000.00	$	115	
11/01/40	$	2,980,000.00	$	
05/01/41	$	2,980,000.00	$	120	
11/01/41	$	2,860,000.00	$	
05/01/42	$	2,860,000.00	$	125	
11/01/42	$	2,735,000.00	$	
05/01/43	$	2,735,000.00	$	135	
11/01/43	$	2,600,000.00	$	
05/01/44	$	2,600,000.00	$	140	
11/01/44	$	2,460,000.00	$	
05/01/45	$	2,460,000.00	$	150	
11/01/45	$	2,310,000.00	$	
05/01/46	$	2,310,000.00	$	155	
11/01/46	$	2,155,000.00	$	
05/01/47	$	2,155,000.00	$	165	
11/01/47	$	1,990,000.00	$	
05/01/48	$	1,990,000.00	$	175	
11/01/48	$	1,815,000.00	$	
05/01/49	$	1,815,000.00	$	185	
11/01/49	$	1,630,000.00	$	
05/01/50	$	1,630,000.00	$	195	
11/01/50	$	1,435,000.00	$	
05/01/51	$	1,435,000.00	$	205	
11/01/51	$	1,230,000.00	$	
05/01/52	$	1,230,000.00	$	220	
11/01/52	$	1,010,000.00	$	
05/01/53	$	1,010,000.00	$	230	
11/01/53	$	780,000.00	$	
05/01/54	$	780,000.00	$	245	
11/01/54	$	535,000.00	$	
05/01/55	$	535,000.00	$	260	
11/01/55	$	275,000.00	$	
05/01/56	$	275,000.00	$	275	
			
$	4,150	

$	109,915.63	$	141,058.39	
$	109,915.63		
$	108,715.63	$	278,631.25	
$	108,715.63		
$	107,415.63	$	281,131.25	
$	107,415.63		
$	106,115.63	$	278,531.25	
$	106,115.63		
$	104,715.63	$	280,831.25	
$	104,715.63		
$	103,215.63	$	282,931.25	
$	103,215.63		
$	101,715.63	$	279,931.25	
$	101,715.63		
$	100,115.63	$	281,831.25	
$	100,115.63		
$	97,884.38	$	283,000.00	
$	97,884.38		
$	95,653.13	$	278,537.50	
$	95,653.13		
$	93,290.63	$	278,943.75	
$	93,290.63		
$	90,796.88	$	279,087.50	
$	90,796.88		
$	88,171.88	$	278,968.75	
$	88,171.88		
$	85,284.38	$	283,456.25	
$	85,284.38		
$	82,265.63	$	282,550.00	
$	82,265.63		
$	79,115.63	$	281,381.25	
$	79,115.63		
$	75,834.38	$	279,950.00	
$	75,834.38		
$	72,290.63	$	283,125.00	
$	72,290.63		
$	68,615.63	$	280,906.25	
$	68,615.63		
$	64,678.13	$	283,293.75	
$	64,678.13		
$	60,609.38	$	280,287.50	
$	60,609.38		
$	55,968.75	$	281,578.13	
$	55,968.75		
$	51,046.88	$	282,015.63	
$	51,046.88		
$	45,843.75	$	281,890.63	
$	45,843.75		
$	40,359.38	$	281,203.13	
$	40,359.38		
$	34,593.75	$	279,953.13	
$	34,593.75		
$	28,406.25	$	283,000.00	
$	28,406.25		
$	21,937.50	$	280,343.75	
$	21,937.50		
$	15,046.88	$	281,984.38	
$	15,046.88		
$	7,734.38	$	282,781.25	
$	7,734.38	$	282,734.38	

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

,000.00  $

4,394,706.25  $

8,575,849.01