MINUTES OF MEETING WESTWOOD/OCC COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Westwood/OCC Community Development District was held on Tuesday, March 10, 2026 at 10:00 a.m. at the Offices of GMSCF, LLC, 219 E. Livingston Street, Orlando, Florida. Present and constituting a quorum: Randall Greene by phone Chairman (Not Sworn In) Duane “Rocky” Owen Vice Chairman Thomas Franklin Assistant Secretary Andrew Gorrill Assistant Secretary Also present were: George Flint District Manager, GMS Kate John by phone District Counsel, Kutak Rock Rey Malave by phone District Engineer FIRST ORDER OF BUSINESS Roll Call Mr. Flint called the roll. Three Board members were present in person constituting a quorum. SECOND ORDER OF BUSINESS Public Comment Period Mr. Flint: The next item is the public comment period; we don’t have any members of the public other than Board and staff here. THIRD ORDER OF BUSINESS Approval of Minutes of the June 10, 2025 Audit Committee Meeting Board of Supervisors Meeting and Audit Committee Mr. Flint: We'll move on to approval of the Audit Committee meeting and Board of Supervisors meeting minutes from June 10, 2025. Were there any comments or questions on those? If there are no changes, I’ll ask for a motion to approve the minutes. On MOTION by Mr. Franklin, seconded by Mr. Gorrill, with all in favor, the Minutes of the June 10, 2025 Audit Committee Meeting Board of Supervisors Meeting, were approved. FOURTH ORDER OF BUSINESS Consideration of Resolution 2026-01 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing Mr. Flint: Item four is consideration of Resolution 2026-01 approving the proposed budget for Fiscal Year 2027 and setting the public hearing. Each year the District is required to approve a proposed budget by June 15th and set the date, time, and place of the public hearing no sooner than 60 days after the proposed budget is adopted. We're recommending your June 9, 2026 meeting at 10:00 a.m. in this location. Attached to the resolution is Exhibit A, which is the proposed budget contemplating a developer funding agreement as the funding source. We do have a proposed slight increase in the management fee, but other than that the expenses are fairly flat. Are there any questions or comments on the proposed budget? You're not adopting the final budget at this point, you're just approving the proposed budget, the final would be considered at your June meeting. Is there a motion to approve Resolution 2026-01? On MOTION by Mr. Gorrill, seconded by Mr. Franklin, with all in favor, Resolution 2026-01 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing, was approved. FIFTH ORDER OF BUSINESS Consideration of Resolution 2026-02 Designating a Date, Time, and Location for a Landowners’ Meeting and Election Mr. Flint: Resolution 2026-02 designates the date, time, and location for the landowner meeting. Every two years the Board has a landowner election. There are three seats that come up every two years until the Board starts to transition to general election. You can see that Nathan, Andy, and Tom's seats are up in November. We recommend November 10, 2026 at 10:00 a.m. in this location for the landowner election, which would coincide with the regular meeting date. It can be any time in November. Any questions on the resolution? On MOTION by Mr. Franklin, seconded by Mr. Gorrill, with all in favor, Resolution 2026-02 Designating a Date, Time, and Location for a Landowners’ Meeting and Election on November 10, 2026 at 10:00 a.m., was approved. SIXTH ORDER OF BUSINESS Consideration of Dewberry Work Authorization Number 2026-1 for General Engineering Services Mr. Flint: Item six is work authorization 2026-1 for general engineering services. This is for Dewberry who serves as your District engineer. This approves an allowance of $12,000 based on the budget plus direct costs. Their services are billed hourly to the extent they are needed. This is an annual work authorization that they request the Board to consider that they would go under in the event their services are required. Any questions on the work authorization? On MOTION by Mr. Franklin, seconded by Mr. Gorrill, with all in favor, the Dewberry Work Authorization Number 2026-1 for General Engineering Services, was approved. SEVENTH ORDER OF BUSINESS Ratification of Auditing Services Agreement with Grau & Associates for Fiscal Year 2025 Mr. Flint: Item seven is ratification of the auditing services agreement with Grau and Associates for the Fiscal Year 2025 budget. The CDD as a government entity is required to have an annual independent audit done. You went through a competitive selection process per the statutes and selected Grau as the District's independent auditor. This agreement covers last fiscal year, which ended on September 30, 2025. Since the Board hasn't met since last summer, I went ahead and executed the agreement. I'm asking the Board to ratify my actions in doing that. Are there any questions on the agreement? Mr. Franklin: I like the idea of a peer review program. Mr. Flint: Yes, that's the standard. Mr. Franklin: It shows very clear in this particular report that it's been double looked at. On MOTION by Mr. Gorrill, seconded by Mr. Franklin, with all in favor, the Auditing Services Agreement with Grau & Associates for Fiscal Year 2025, was ratified. EIGHTH ORDER OF BUSINESS Ratification of Fiscal Year 2025 District Goals and Objectives Mr. Flint: If you recall, the legislature required that CDDs adopt annual goals and objectives and report on those annually. You all approve those and we are required to report on the final outcome of those goals and objectives and post that on the District's website. This memo includes the goals and objectives the Board approved of and the status of each. You can see those public meetings, there was a goal to hold at least three notices of meeting compliance, access to public records, annual budget preparation and adoption, unaudited financial statements, preparation and then the annual audit. Those have all been achieved. This was signed by the Chair and by the District Manager and it was posted on the District's website prior to the deadline. We're just asking the Board to ratify this report. On MOTION by Mr. Franklin, seconded by Mr. Gorrill, with all in favor, the Fiscal Year 2025 District Goals and Objectives, were ratified. NINTH ORDER OF BUSINESS Staff Reports A. Attorney Ms. John: Good morning, everyone. I'm filling in for Mike Eckert. I have nothing to report. Happy to answer any questions or bring back any questions for Mike. B. Engineer Mr. Flint: District Engineer, anything for the Board? Mr. Arrington: Nothing to report unless there are any questions or comments. C. District Manager’s Report i. Balance Sheet and Income Statement Mr. Flint: You have the unaudited financial statements. These are through January 31st. It represents the first four months of Fiscal Year 2026. You can see the combined balance sheet ii. Ratification of Funding Requests #67-76 reflecting the general fund and capital projects fund and the statements of revenue and expenditures for each fund. Any questions on the financials? Mr. Flint: We also have funding requests, 67 through 76. These were transmitted to the developer under the developer funding agreement. We’re just asking the Board to ratify those. If there are any questions on the funding request, we can discuss. Otherwise, I ask for a motion to ratify. On MOTION by Mr. Gorrill, seconded by Mr. Franklin, with all in favor, Funding Requests #67 & #76, were ratified. TENTH ORDER OF BUSINESS Supervisors’ Requests Mr. Flint: Anything else from the Board or staff? Randall, is there any update on this project at this point? Mr. Greene: There is no status change at this point. ELEVENTH ORDER OF BUSINESS Adjournment Mr. Flint: Is there a motion to adjourn the meeting? On MOTION by Mr. Franklin seconded by Mr. Gorrill, with all in favor, the meeting was adjourned. Secretary/Assistant Secretary Chairman/Vice Chairman