Westwood/OCC 
Community Development District 
Adopted Budget 
FY2026

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Table of Contents 
General Fund 
General Fund Narrative

Adopted Actuals Projected Description FBYu2d0g2e5t 4/T3h0r/u25 5 MNeoxntths P9r/To3jhe0rc/ut2e5d AFBdYuo2dp0gt2ee6dt Revenues 
Developer Contributions $ 96,537 $ 26,104 $ 38,532 $ 64,637 $ 98,312 
Total Revenues $ 96,537 $ 26,104 $ 38,532 $ 64,637 $ 98,312 
Expenditures 
Administrative 
Supervisor Fees $ 12,000 $ 1,400 $ 1,600 $ 3,000 $ 12,000 
FICA Expense $ 918 $ 77 $ 92 $ 168 $ 918 
Engineering $ 12,000 $ - $ 5,000 $ 5,000 $ 12,000 
Attorney $ 25,000 $ 534 $ 10,417 $ 10,950 $ 25,000 
Annual Audit $ 3,200 $ 3,200 $ 3,200 $ 6,400 $ 3,200 
Management Fees $ 26,250 $ 15,313 $ 10,938 $ 26,250 $ 26,250 
Information Technology $ 840 $ 490 $ 350 $ 840 $ 840 
Website Maintenance $ 420 $ 245 $ 175 $ 420 $ 420 
Telephone $ 300 $ - $ 125 $ 125 $ 300 
Postage $ 1,000 $ 5 $ 417 $ 422 $ 1,000 
Printing & Binding $ 1,000 $ 2 $ 417 $ 418 $ 1,000 
Insurance $ 6,684 $ 6,319 $ - $ 6,319 $ 8,459 
Legal Advertising $ 5,000 $ 1,046 $ 2,083 $ 3,130 $ 5,000 
Other Current Charges $ 1,600 $ 290 $ 667 $ 957 $ 1,600 
Office Supplies $ 150 $ 0 $ 63 $ 63 $ 150 
Dues, Licenses & Subscriptions $ 175 $ 175 $ - $ 175 $ 175 
Total Expenditures $ 96,537 $ 29,095 $ 35,542 $ 64,637 $ 98,312 
Excess Revenues/(Expenditures) $ - $ (2,991) $ 2,991 $ - $ - 
Westwood/OCC 
Community Development District 
Adopted Budget 
General Fund 
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Westwood/OCC 
Community Development District 
GENERAL FUND BUDGET 
REVENUES: 
Developer Contributions 
The District will enter into a Funding Agreement with the Developer to fund the General Fund 
expenditures for the Fiscal Year. 
EXPENDITURES: 
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. The amount is based on 5 supervisors attending 12 meetings during the fiscal year. 
FICA Expense 
Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of 
Supervisor checks. 
Engineering 
The District's engineer, Dewberry Engineers, Inc., will be providing general engineering services to 
the District, e.g. attendance and preparation for monthly board meetings, review of invoices and 
requisitions, preparation and review of contract specifications and bid documents, and various 
projects assigned as directed by the Board of Supervisors and the District Manager. 
Attorney 
The District's legal counsel, Kutak Rock, LLP will be providing general legal services to the District, 
e.g. attendance and preparation for monthly meetings, preparation and review of agreements and 
resolutions, and other research assigned 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. 
Management Fees 
The District has contracted with Governmental Management Services-Central Florida, LLC to 
provide Management, Accounting and Recording Secretary Services for the District. The services 
include, but not limited to, recording and transcription of board meetings, budget preparation, all 
financial reporting, arranges annual audit, etc. 
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Westwood/OCC 
Community Development District 
GENERAL FUND BUDGET 
Information Technology Represents various cost of information technology 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. Governmental 
Management Services – Central Florida, LLC provides these systems. Website Maintenance 
Represents the costs 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. Governmental Management Services – 
Central Florida, LLC provides these services. 
Telephone 
Telephone and fax machine. 
Postage 
Mailing of agenda packages, overnight deliveries, correspondence, etc. 
Printing & Binding 
Printing and Binding agenda packages for board meetings, printing of computerized checks, 
stationary, envelopes etc. 
Insurance 
The District’s general liability and public officials liability insurance coverage is provided by Florida 
Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies. 
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. 
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Westwood/OCC 
Community Development District 
GENERAL FUND BUDGET 
Office Supplies 
Miscellaneous office supplies. 
Dues, Licenses & Subscriptions 
The District is required to pay an annual fee to the Florida Department of Economic Opportunity 
for $175. This is the only expense under this category for the District. 
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