Dunes
Community Development District

July 9, 2021

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
July 9, 2021	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida
https://us02web.zoom.us/j/87899912988
Call In # (929) 205-6099
Meeting ID # 878 9991 2988

Roll Call & Agenda

Minutes
Approval of the Minutes of the June 11, 2021 Meeting

Audience Comments

Reports and Discussion Items

MalaCompra Drainage Discussion

Discussion on Capacity Fee Issues for Commercial Accounts

Discussion on Stormwater Utility / Reclaimed Flow

Oasis / Beach Walk / Lennar Homes Development Update

Investment Update

Acceptance of the Fiscal Year 2020 Audit Report

Discussion on the Fiscal Year 2022 Budget

Staff Reports
Attorney

Engineer – Report

Manager
Bridge Report for June

Additional Budget Items Report

Supervisors’ Requests and Audience Comments

Financial Reports

Balance Sheet & Income Statement

Community Projects Schedule

Assessment Receipts Schedule

Approval of Check Register

Next Meeting Scheduled for August 13, 2021 @ 9:30 a.m. at the Dunes CDD Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida

Adjournment

A.

MINUTES OF MEETING
DUNES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Dunes Community Development District was held Friday, June 11, 2021, at 9:30 a.m. at the Dunes Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida.

Present and constituting a quorum were:

George DeGovanni	Chairman
Gary Crahan	Vice Chairman
Rich DeMatteis	Assistant Secretary (via Zoom)
Charles Swinburn	Assistant Secretary
Dennis Vohs	Treasurer

Also present were:

Greg Peugh	District Manager
Jim Perry	District Representative (via Zoom)
Michael Chiumento	District Counsel (via Zoom)
Dave Ponitz	District Engineer (via Zoom)
Dave Mason	CDM Smith (Via Zoom)
Don Stone	CDM Smith (Via Zoom)

The following is a summary of the discussions and actions taken at the June 11, 2021 meeting. An audio copy of the proceedings can be obtained by contacting the District Representative.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Perry called the meeting to order at 9:30 a.m. and asked for roll call.

SECOND ORDER OF BUSINESS	Minutes
Approval of the Minutes of the May 14, 2021 Board of Supervisors Meeting
There were no comments on the minutes.

On MOTION by Mr. Vohs seconded by Mr. Crahan with all in favor the minutes of the May 14, 2021 meeting were approved as presented.

THIRD ORDER OF BUSINESS	Audience Comments
There being no audience comments, the next item followed.

June 11, 2021	Dunes CDD

FOURTH ORDER OF BUSIUNESS	Reports and Discussion Items
Discussion on Chapter 4 Stormwater Rules
Mr. Peugh presented draft rules for the stormwater utility service. Mr. DeGovanni asked that a summary of what the District is doing with the stormwater utility be added to the top of the first page of the rules. The Board provided additional suggested revisions to be made to the rules. Mr. Peugh informed the Board he would put a mailer together and start sending it out to residents, and he will also be attending homeowner’s association meetings virtually over the next couple of months. Additionally, a workshop will be scheduled in August to discuss the stormwater utility.

MalaCompra Drainage Discussion
Mr. Peugh informed the Board that the County is in the process of obtaining a permit for gopher tortoise relocation and will need to complete the relocation prior to accessing the MalaCompra ditch.

Discussion on Capacity Fee Issues for Commercial Accounts
Mr. Peugh informed the Board the Hammock Beach Resort is still operating within their capacity.

Discussion on Stormwater Utility / Reclaimed Flow
The stormwater utility was discussed under item B.
Regarding the reclaimed flow, Mr. Peugh informed the Board the District is currently pumping about a million gallons a day via a stormwater pump out of the stormwater ponds and will continue to do so as long as possible during high irrigation demand periods until the flow provided by Palm Coast is improved.

Oasis / Beach Walk / Lennar Homes Development Update
Mr. Peugh informed the Board there are no new updates on the Oasis, Beach Walk or Lennar developments.

Discussion on the Fiscal Year 2022 Budget

June 11, 2021	Dunes CDD

Mr. Peugh gave an overview of the various line items increasing in the fiscal year 2022 budget as well as the repairs, replacements and capital improvements that are scheduled for the year. There are no changes in assessments. Mr. Swinburn asked what options are available to earn more interest income. Mr. Perry responded that the District is very limited on what the funds can be invested in and the interest rate would not improve much, but other options could be explored. He was asked to bring those options to the next meeting for review.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
Mr. Chiumento informed the Board he is still waiting on the deeds to come from ITT for the four-way stop property.

Engineer - Report
A copy of the engineer’s report was included in the agenda package for the Board’s review.

Manager
Bridge Report for May
Mr. Peugh reported vehicle trips were up 29% from last year and revenue is up 23%. There are 22,000 bridge pass accounts. A little over 34,000 loyalty cards have been sold and there are about 8,000 online users. Credit card usage at the booths is continuing to increase. Mr. Swinburn questioned what the traffic would be if the loyalty card program was suspended and whether the loyalty cards may end up costing the District money over time. Mr. Peugh will bring a report to the next meeting of what percent of the traffic uses the cards

Additional Budget Items Report
There were no additional budget items to report.

SIXTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Mr. Crahan asked Mr. Peugh to take the community projects page and create a summary of how the funds that were obligated by the interlocal agreement were distributed to the various projects and look into transferring the remaining funds from interest earned.

June 11, 2021	Dunes CDD

SEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Community Projects Schedule
Assessment Receipts Schedule
Approval of Check Register
The check register totals $526,153.38 and assessments are 98.71% collected.

On MOTION by Mr. Crahan seconded by Mr. Vohs with all in favor the check register was approved.

EIGHTH ORDER OF BUSINESS	Next Meeting Scheduled for Friday, July 9,
2021 @ 9:30 a.m. at the Dunes CDD Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Crahan seconded by Mr. Vohs with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA

TABLE OF CONTENTS

	    Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-7	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	8	
Statement of Activities	9	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Statement of Net Position – Proprietary Funds	12	
Statement of Revenues, Expenses and Changes in Net Position –
Proprietary Funds	
13	
Statement of Cash Flows – Proprietary Funds	14	
Notes to the Financial Statements	15-24	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – General Fund	
25	
Notes to Required Supplementary Information	26	
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	

27-28	
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	

29	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
30-31	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Dunes Community Development District Flagler 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 Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities and each major fund of Dunes Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, and each major fund of the District as of September 30, 2020, and the respective changes in financial position, and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
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, 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 Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2021, 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 30, 2021

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Dunes Community Development District, Flagler County, Florida’s (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2020. 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.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the fiscal year ended September 30, 2020 by $50,220,392 (net position), a decrease of ($2,172,148) in comparison with the prior fiscal year.

At September 30, 2020, the District’s governmental funds reported combined ending fund balances of $85,592, a decrease of ($2,369) in comparison with the prior fiscal year. A portion of the total fund balance is non-spendable for prepaid items, assigned for subsequent year’s expenditures and the remainder is unassigned fund balance.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic 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.

Both of the government-wide financial statements distinguish functions of the District that are principally supported by assessments (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the District include general (management) and maintenance functions. The business-type activities of the District include the water and sewer operations and the toll bridge operations.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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 two fund categories: governmental funds and proprietary 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 outflow 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 individual governmental fund. 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 to be 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.

Proprietary Funds

The District maintains one type of proprietary fund, enterprise fund. The District maintains two enterprise funds. An enterprise fund is used to report the same function presented as business-type activities in the government-wide financial statements. The District uses an enterprise fund to account for the operations of the water and sewer utility services within the District. The District also uses an enterprise fund to account for the operations of the toll bridge within the District. Both funds are considered to be major funds.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.

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.

Other Information

In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the District’s budget to actual comparison for the general fund.

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,
Governmental Activities	Business-type Activities	Total
2020	2019	2020	2019	2020	2019	

Assets, excluding capital assets	
$	130,542	
$	102,210	
$   16,592,328	
$   17,880,829	
$   16,722,870	
$   17,983,039	
Capital assets, net of depreciation	137,248	148,335	35,093,054	35,809,738	35,230,302	35,958,073	
Total assets	267,790	250,545	51,685,382	53,690,567	51,953,172	53,941,112	
Liabilities, excluding long-term liabilities	44,950	14,249	1,687,830	1,534,323	1,732,780	1,548,572	
Total liabilities	44,950	14,249	1,687,830	1,534,323	1,732,780	1,548,572	
Net position
Investment in capital assets	
137,248	
148,335	
35,093,054	
35,809,738	
35,230,302	
35,958,073	
Restricted for:
Community projects	
-	
-	
96,234	
1,386,047	
96,234	
1,386,047	
Unrestricted	85,592	87,961	14,808,264	14,960,459	14,893,856	15,048,420	
Total net position	$	222,840    $	236,296   $    49,997,552    $    52,156,244    $    50,220,392    $    52,392,540  

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.

Governmental activities

As noted below and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2020 was $566,414. The majority of the costs of the Districts activities were paid by program revenues. As in the prior fiscal year, program revenues are comprised primarily of assessments. The majority of the change in expenses results from increases in professional services fees.

Business-type activities

For the fiscal year ended September 30, 2020, the cost of the business-type activities was $6,882,884. The costs of those activities were paid for by program revenues which consisted primarily of user fees and charges. The majority of the change in expenses results from increases in certain maintenance and payroll expenses.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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,
Governmental Activities	Business-type Activities	Total
2020	2019	2020	2019	2020	2019	
Revenues:
Program revenues
Charges for services	$	190,590	

$	190,928	

$	4,896,411	

$	5,116,695	

$	5,087,001	

$	5,307,623	
General revenues Miscellaneous	
1,368	
3,927	
188,781	
489,346	
190,149	
493,273	
Total revenues	191,958	194,855	5,085,192	5,606,041	5,277,150	5,800,896	
Expenses:
General government	
248,254	
258,519	
-	
-	
248,254	
258,519	
Maintenance and operations	318,160	182,380	-	-	318,160	182,380	
Water and sewer	-	-	4,129,614	4,104,964	4,129,614	4,104,964	
Toll bridge operations	-	-	2,753,270	1,395,077	2,753,270	1,395,077	
Total expenses	566,414	440,899	6,882,884	5,500,041	7,449,298	5,940,940	
Transfers	361,000	273,247	(361,000)	(273,247)	-	-	
Change in net position	(13,456)	27,203	(2,158,692)	(167,247)	(2,172,148)	(140,044)	
Net position - beginning	236,296	209,093	52,156,244	52,323,491	52,392,540	52,532,584	
Net position - ending	$	222,840   $	236,296 $   49,997,552   $   52,156,244   $   50,220,392   $   52,392,540  

GENERAL FUND 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, 2020.

CAPITAL ASSETS

At September 30, 2020, the District had $191,236 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $53,988 has been taken, which resulted in a net book value of $137,248. The District’s business-type activities reported net capital assets of $35,093,054. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District anticipates some capital improvement projects in fiscal year 2021. Construction for the wastewater treatment plant is complete at this time. Other capital improvement projects scheduled for fiscal year 2021 include improvements to the water plant, water distribution system, wastewater collection system and reuse distribution system.

The District entered into an inter-local agreement with Flagler County to contribute a total of $1.8 Million in surplus funds from the bridge fund for certain community projects. To date, all funds have been disbursed except for interest remaining in the account which is currently proposed as a project to improve the bridge.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Dunes Community Development District’s Finance Department at 5385 N. Nob Hill Road, Sunrise, Florida, 33351.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2020

	Governmental
Activities	Business-type
Activities	
Total	
ASSETS
Cash and cash equivalents	
$	2,615	
$	826,703	
$	829,318	
Investments	124,826	15,243,985	15,368,811	
Receivables	986	407,458	408,444	
Due from business type activities	137	-	137	
Investments	-	96,234	96,234	
Prepaids	1,978	16,948	18,926	
Deposits	-	1,000	1,000	
Capital assets:
Nondepreciable	
-	
8,955,314	
8,955,314	
Depreciable, net	137,248	26,137,740	26,274,988	
Total assets	267,790	51,685,382	51,953,172	

LIABILITIES
Accounts payable	

44,950	

339,800	

384,750	
Due to governmental type activities	-	137	137	
Unearned revenue	-	1,347,893	1,347,893	
Total liabilities	44,950	1,687,830	1,732,780	

NET POSITION
Investment in capital assets	137,248	

35,093,054	

35,230,302	
Restricted for: Community projects	
-	
96,234	
96,234	
Unrestricted	85,592	14,808,264	14,893,856	
Total net position	$	222,840	$	49,997,552	$	50,220,392	

Restricted assets:

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

Program	Net (Expense) Revenue and Changes in Net
 	Revenues	Position	

Functions/Programs	
Expenses	Charges for
Services	Governmental
Activities	Business-type
Activities	
Total	
Primary government: Governmental activities:
General government	

$	248,254	

$	190,590	

$	(57,664)	

$	-	$	

(57,664)	
Maintenance and operations	318,160	-	(318,160)	-	(318,160)	
Total governmental activities	566,414	190,590	(375,824)	-	(375,824)	

Business-type activities: Water and sewer utilities	

4,129,614	

3,385,381	

-	

(744,233)	

(744,233)	
Toll bridge operations	2,753,270	1,511,030	-	(1,242,240)	(1,242,240)	
Total business-type activities	6,882,884	4,896,411	-	(1,986,473)	(1,986,473)	

General revenues:	
Unrestricted investment earnings	1,368	188,781	190,149	
Total general revenues	1,368	188,781	190,149	
Transfers	361,000	(361,000)	-	
Change in net position	(13,456)	(2,158,692)	(2,172,148)	
Net position - beginning	236,296	52,156,244	52,392,540	
Net position - ending	$	222,840	$	49,997,552	$	50,220,392  

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2020

	     Major Fund	 General Fund	
ASSETS		
Cash	$	2,615	
Investments	124,826	
Assessments receivable	986	
Due from other funds	137	
Prepaids	 	1,978  	
Total assets	  $	130,542  	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable

  $	44,950  

Total liabilities	 	44,950  

Fund balances:
Nonspendable:
Prepaid items	1,978
Assigned to:
Subsequent year's expenditures		65,460 Unassigned	 	18,154  
Total fund balance	 	85,592  

Total liabilities and fund balance	$	130,542  

Total fund balances - governmental funds	$ Amounts reported for governmental activities in the
statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the

85,592

government as a whole.
Net position of governmental activities

 	137,248  
  $	222,840  

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

REVENUES
Maintenance assessments

     Major Fund	
   General Fund 

$	190,590

Interest and other revenues	 		1,368 Total revenues	 	191,958  

EXPENDITURES
Current:
General government	
241,047	
Maintenance and operations	 	314,280  	
Total expenditures	 	555,327  	
Excess (deficiency) of revenues over (under) expenditures	
(363,369)	

OTHER FINANCING (USES)
Interfund transfers	

 	361,000  	
Total other financing sources and (uses)	 	361,000  	
Net change in fund balance	(2,369)	
Fund balance - beginning	 	87,961  	
Fund balance - ending	  $	85,592  	

Net change in fund balances - total governmental funds	$	(2,369)
Amounts reported for governmental activities in the statement of activities are different because:
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the
statement of activities.	(11,087)

Change in net position of governmental activities	$	(13,456)

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF NET POSITION - PROPRIETARY FUNDS SEPTEMBER 30, 2020

 		Major Funds	 Water, Sewer
	and Effluent Reuse Enterprise
Fund	Intracoastal Waterway Bridge
Enterprise Fund	

Total	
ASSETS				
Current assets:				
Cash and cash equivalents	$	627,330	$	199,373	$	826,703	
Investments	3,940,943	11,303,042	15,243,985	
Receivables	407,458	-	407,458	
Due from other funds	-	5,936	5,936	
Restricted assets:				
Investments	-	96,234	96,234	
Noncurrent assets:				
Prepaids	11,877	5,071	16,948	
Deposits	1,000	-	1,000	
Capital assets:				
Capital assets not being depreciated	8,295,511	659,803	8,955,314	
Capital assets being depreciated	44,341,611	13,794,620	58,136,231	
Less accumulated depreciation	(24,522,734)	(7,475,757)	(31,998,491)	
Total capital assets, net	28,114,388	6,978,666	35,093,054	
Total assets	33,102,996	18,588,322	51,691,318	

LIABILITIES
Current liabilities:
Accounts payable	153,770	186,030	339,800	
Due to other funds	6,073	-	6,073	
Noncurrent liabilities:
Unearned revenue	
804,173	
543,720	
1,347,893	
Total liabilities	964,016	729,750	1,693,766	

NET POSITION
Investment in capital assets	

28,114,388	

6,978,666	

35,093,054	
Restricted for community projects	-	96,234	96,234	
Unrestricted	4,024,592	10,783,672	14,808,264	
Total net position	$	32,138,980	$	17,858,572	$	49,997,552  

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

 	Major Funds	

OPERATING REVENUES
Charges for sales and services:

Water, Sewer and Effluent Reuse Enterprise Fund

Intracoastal Waterways Bridge Enterprise Fund

Total

Water	$	1,117,987	$	-	$	1,117,987	
Irrigation and effluent	1,294,655	-	1,294,655	
Sewer	898,950	-	898,950	
Connection fees	34,203	-	34,203	
Meter fees	17,122	-	17,122	
Tolls	-	1,488,902	1,488,902	
Other	22,464	22,128	44,592	
Total operating revenues	3,385,381	1,511,030	4,896,411	

OPERATING EXPENSES
Personnel services	1,104,586	585,229	1,689,815	
Materials, supplies and services	1,769,402	1,843,926	3,613,328	
Depreciation and amortization	1,255,626	324,115	1,579,741	
Total operating expense	4,129,614	2,753,270	6,882,884	

Operating income (loss)	
(744,233)	
(1,242,240)	
(1,986,473)	

NON OPERATING REVENUE (EXPENSES)
Interest income	

49,451	

139,330	

188,781	
Total non operating revenue (expenses)	49,451	139,330	188,781	

Income before transfers	
(694,782)	
(1,102,910)	
(1,797,692)	
Transfers out	(140,000)	(221,000)	(361,000)	

Change in net position	
(834,782)	
(1,323,910)	
(2,158,692)	
Total net position - beginning	32,973,762	19,182,482	52,156,244	

Total net position - ending	$   32,138,980	$   17,858,572	$  49,997,552  

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

CASH FLOWS FROM OPERATING ACTIVITIES

Water, Sewer and Effluent Reuse Enterprise Fund

Intracoastal Waterway Bridge Enterprise Fund

Total

Receipts from customers, users and other funds	$	3,387,650	$	1,320,991	$	4,708,641	
Other operating cash receipts	22,464	22,128	44,592	
Payments to suppliers	(1,932,411)	(1,690,019)	(3,622,430)	
Payments to employees	(1,092,823)	(576,473)	(1,669,296)	
Net cash provided (used) by				
operating activities	384,880	(923,373)	(538,493)	

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Purchases of capital assets	(608,418)	(304,639)	(913,057)	
Cash flows from capital and related financing activities	(608,418)	(304,639)	(913,057)	

CASH FLOWS FROM INVESTING ACTIVITIES
Interest earnings	

49,451	

139,330	

188,781	
Proceeds from investments	748,791	-	748,791	
Purchase of investments	-	(108,378)	(108,378)	
Net cash provided (used) by investing activities	798,242	30,952	829,194	

Net increase (decrease) in cash and cash equivalents	
574,704	
(1,197,060)	
(622,356)	
Cash and cash equivalents - October 1	52,626	1,492,667	1,545,293	

Cash and cash equivalents - September 30	
$	627,330	
$	295,607	
$	922,937	

Reconciliation of operating income (loss) to net cash				
provided (used) by operating activities Operating Income (loss)	
$	
(744,233)	
$	
(1,242,240)	
$	
(1,986,473)	
Adjustments to reconcile operating income (loss)
to net cash provided (used) by Operating Activities:							
Depreciation and amortization	1,255,626	324,115	1,579,741	
(Increase)/Decrease in receivables	24,733	-	24,733	
(Increase)/Decrease in interfund receivable	-	4,000	4,000	
(Increase)/Decrease in prepaids	948	51	999	
Increase/(Decrease) in accounts payable	7,771	162,612	170,383	
Increase/(Decrease) in interfund payable	(5,965)	-	(5,965)	
Increase/(Decrease) in unearned revenue	(14,000)	49,089	35,089	
Interfund transfer	(140,000)	(221,000)	(361,000)	
Total Adjustments	1,129,113	318,867	1,447,980	
Net cash provided (used) by operating activities	$	384,880	$	(923,373)	$	(538,493)	

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Dunes Community Development District (“District”) was created on October 22, 1985, under the "Uniform Community Development District Act of 1980", otherwise known as Chapter 190, Florida Statutes. Chapter 190 provides that a Community Development District with a size of 1,000 acres or more may be established by rule adopted under Chapter 120 by the Florida Land and Water Adjudicatory Commission. The District was established by adopting Rule 42E-1. Chapter 190 provides among other things the power to manage basic services for community development and to levy and assess non-ad valorem assessments for the financing and maintenance of improvements.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by registered voters within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the responsibility for:
Assessing 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.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) 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 benefitted property within the District. Operating and Maintenance Assessments are based upon 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 (Chapter 197.3632, 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 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 government reports the following major governmental funds:

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.

The following major proprietary funds are used by the District:

Water and Sewer and Effluent Reuse Fund
This enterprise fund is used to account for the operations of the water and sewer utility services within the District. The costs of providing services to the residents are recovered primarily through user charges.

Intracoastal Waterway Bridge Enterprise Fund
This enterprise fund is used to account for the operations of a toll bridge. The costs of providing services are recovered primarily through user charges.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the District’s enterprise fund are charges to customers for sales and services. Operating expenses of the enterprise fund include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

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.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or 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).

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. In addition, surplus funds may be deposited into certificates of deposit which are insured.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

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.

Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.

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 Contributions
Capital Contributions consists of infrastructure improvements conveyed by the Developer or other entities to the District and cash contributions made by the Developer for infrastructure improvements.

Unearned Revenue
Unearned revenue in the Water and Sewer and Effluent Reuse Enterprise Fund consists of connection fees advanced by one of the Developers. Revenue is considered unearned until the specific unit is connected to the water and sewer system. Unearned revenue in the Intracoastal Waterway Bridge Enterprise Fund consists of amounts collected for toll passes which have not been used up by the customers.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Capital Assets
Capital assets include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items). Assets used for general government activities are reported in the governmental 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 (amount not rounded) 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.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Infrastructure	25 – 50	
Roadways	26	
Machinery and equipment	5	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

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 ratably 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 Bond 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.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Fund Equity/Net Position
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 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.

NOTE 3 – BUDGETARY INFORMATION

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.

NOTE 3 – BUDGETARY INFORMATION (Continued)

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 public 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 appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

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.

Investments
The District’s investments were held as follows at September 30, 2020:

Investment	Maturities	Amortized Cost	Credit Risk

Investment in Local Government Surplus Funds Trust Fund (Florida PRIME)
Total Investments

Weighted average of the fund portfolio: 48 days

  $	15,465,045  
  $	15,465,045  

S&P AAAm

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.”

With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2020, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – RECEIVABLES

Receivables at September 30, 2020 are as follows:

Receivables: Accounts

Water, Sewer and Effluent Reuse Enterprise Fund

$	407,458    $
$	407,458    $

Totals

407,458
407,458

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2020 was as follows:

Governmental Activities
Capital assets being depreciated:

Beginning Balance

Additions	Deletions

Ending Balance

Infrastructure	$	155,203	$	-	$	-	$	155,203	
Machinery and equipment	36,033	-	-	36,033	
Total capital assets, being depreciated	191,236	-	-	191,236	

Less accumulated depreciation for:			
Infrastructure	16,037	3,880	-	19,917	
Machinery and equipment	26,864	7,207	-	34,071	
Total accumulated depreciation	42,901	11,087	-	53,988	

Total capital assets, being depreciated, net	
148,335	
(11,087)	
-	137,248	

Governmental activities capital assets, net	
$	148,335	
$	(11,087)	
$	-	$	137,248	
	
Beginning Balance	

Additions	

Reductions	Ending Balance	
Business-type Activities									
Capital assets not being depreciated:									
Land	$	960,488	$	-	$	-		$	960,488	
Construction in progress	7,606,917	387,909	-	7,994,826	
Total capital assets, not being depreciated	8,567,405	387,909	-	8,955,314	

Capital assets being depreciated:					
Infrastructure	52,051,357	218,303	-	52,269,660	
Roadways	1,873,188	-	-	1,873,188	
Machinery and equipment	3,736,538	256,845	-	3,993,383	
Total capital assets, being depreciated	57,661,083	475,148	-	58,136,231	

Less accumulated depreciation for: Infrastructure	

27,004,652	

1,372,239	

-	

28,376,891	
Roadways	360,229	72,046	-	432,275	
Machinery and equipment	3,053,869	135,456	-	3,189,325	
Total accumulated depreciation	30,418,750	1,579,741	-	31,998,491	

Total capital assets, being depreciated, net	
27,242,333	
(1,104,593)	
-	26,137,740	

Business-type activities capital assets, net	
$    35,809,738	
$	(716,684)	
$	-	$    35,093,054	

Depreciation expense was charged to function/programs of the primary government as follows:

Governmental Activities:
General government	
$	3,880	
Maintenance and operations	7,207	
Total depreciation expense	  $	11,087  	

Business-type Activities
Water and sewer utilities	$	1,255,626	
Toll bridge operations	324,115	
Total depreciation expense	  $	1,579,741  	

NOTE 7 – WATER, SEWER, AND EFFLUENT REUSE TRANSACTIONS

In accordance with the Utility Connection Collection and Reimbursement Agreement amounts advanced as connection fees in previous years are reduced by the portion of the connection fees collected from outside customers during the fiscal year. On June 18, 2013, the Developer, HD Associates, LP, transferred its rights under the Utility Connection Collection & Reimbursement Agreement to the Hammock Dunes Owners Association, Inc. (HDOA). The transfer provided that all potential payments made after April 1, 2013 under the Agreements were to be made to the HDOA. During the fiscal year ended September 30, 2020, HDOA received refunds of $14,000.

NOTE 8 – INTER-LOCAL AGREEMENTS

The District has entered into an Inter-local Agreement with the City of Palm Coast (“City”), Florida pertaining to the provision of utility services whereby the City shall supply and the District shall accept at the point of delivery up to a maximum daily volume of 2.6 million gallons per day of reclaimed water subject to the terms and conditions outlined in the agreement. The City and the District shall obtain, maintain and amend, at their own expense, all permits, consents, and approvals as required by law for performance of their respective obligations outlined in the Inter-local Agreement.

Whenever either the District or the City is confronted by an emergency water condition and desires to purchase available potable water from the other, the requesting party shall notify the selling party, in writing or by phone, and request that up to 0.5 million gallons per day of available potable water be transferred to the requesting party for a continuous period not to exceed 60 days. The selling party shall respond as soon as possible in an emergency condition or within twenty-four hours. The duration of the transfer may be extended by mutual agreement of the parties.

On December 19, 2011, the District entered into an Inter-local Agreement with Flagler County (“County”), whereby the District will make certain surplus bridge funds available to the County for community projects to be approved by the District. The community projects shall be within the boundaries of the District or directly adjacent to the District boundaries. The District agreed to provide an initial contribution of $1 million, of which $350,000 is to be used for certain improvements in the Hammock Dunes DRI. In addition, commencing on October 1, 2013 and ending on October 1, 2016, the District shall make available to the County $200,000 per year for mutually agreed upon beneficial community projects. During a prior fiscal year, the agreement was amended to allow each party, at their sole discretion, to allocate the specific allocation of one half of the total funds or community projects. As a result, during the prior fiscal years, the District completed a sidewalk construction and other projects that were applied to this commitment. During the current fiscal year, approximately $1,300,000 was applied to this commitment. The restricted net position of $96,234 at September 30, 2020 in the Intracoastal Waterway Bridge Fund relates to the remaining community projects.

NOTE 9 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2020 were as follows:

 Fund	Receivable	Payable	
General	$	137    $	-
Bridge	5,936	-
Water and sewer	 	-	6,073  
Total	$	6,073    $	6,073  

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. There are balances owed by the general and water and sewer funds to the bridge fund for payroll costs covered by the bridge fund. In addition, there is a balance owed by the water and sewer fund to the general fund for water and sewer fund expenses covered by the general fund which are to be reimbursed to the general fund.

NOTE 9 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS (Continued)

Interfund transfers for the fiscal year ended September 30, 2020 were as follows:

 Fund	Transfer in	Transfer out	
General	$	361,000   $	-
Bridge	-	221,000
Water and sewer	 	-	140,000  
Total	$	361,000   $	361,000  

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use.   In the case of the District, transfers from the enterprise funds to the general fund were approved by the Board in the fiscal year 2020 budget to allocate surplus funds to offset the cost of general operations.

NOTE 10 – RETIREMENT PLANS

Starting in the prior fiscal year, the District maintains a Money Purchase 401(a) plan for employees who meet a certain pay requirement. The District’s required contribution is 6% of the total salaries of qualified participants. Total salaries of qualified participants for the fiscal year ended September 30, 2020 were
$1,033,449. Employer contributions for the period were approximately $75,432.

Starting in the current fiscal year, the District maintains a 457(b) plan for employees who meet a certain pay requirement. The District’s required contribution is based on a matching requirement of employees’ maximum contributions of 2% of the total salaries of qualified participants. Total salaries of qualified participants for the fiscal year ended September 30, 2020 were $205,034. Employer contributions for the period were approximately $23,946 and employee contributions for the period were approximately
$13,930.

NOTE 11 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory 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 12 – 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 during the past three years.

The District is involved in various claims and litigation arising in the ordinary course of operations, none of which, in the opinion of the Board of Supervisors and District Manager, will have a material effect on the District’s financial position except as otherwise disclosed.

NOTE 13 – COMMITMENTS AND CONTINGENCIES

As of September 30, 2020, the District had commitment on open contracts for various capital and maintenance projects. The contracts totaled approximately $985,614, of which approximately $932,419 was uncompleted at September 30, 2020.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

REVENUES

Budgeted
 		Amounts		 Original & Final		Actual

Variance Favorable (Unfavorable)

Maintenance assessments	$	197,000	$	190,590	$	(6,410)	
Interest income	2,002	1,368	(634)	
Total revenues	199,002	191,958	(7,044)	

EXPENDITURES
Current:
General government	513,299	241,047	272,252	
Maintenance and operations	-	314,280	(314,280)	
Capital outlay	100,000	-	100,000	
Total expenditures	613,299	555,327	57,972	

Excess (deficiency) of revenues over (under) expenditures	

(414,297)	

(363,369)	

50,928	

OTHER FINANCING SOURCES (USES)				
Carryforward surplus	53,297	-	(53,297)	
Transfer in	361,000	361,000	-	
Total other financing sources and (uses)	414,297	361,000	(53,297)	

Net change in fund balance	
   $	-		
(2,369)   $	(2,369) 	
Fund balance - beginning		 	87,961  	
Fund balance - ending		  $	85,592  	

See notes to required supplementary information

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
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, 2020.

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
Dunes Community Development District Flagler 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, business type activities and each major fund of Dunes Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2020, 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 30, 2021.
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 may exist that have not been identified.
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 30, 2021

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 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
Dunes Community Development District Flagler County, Florida

We have examined Dunes Community Development District, Flagler 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, 2020. 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.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2020.

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 Board of Supervisors of Dunes Community Development District, Flagler County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 30, 2021

951 Yamato Road ▪ Suite 280 Boca Raton, Florida   33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Dunes Community Development District Flagler County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Dunes Community Development District ("District") as of and for the fiscal year ended September 30, 2020, and have issued our report thereon dated June 30, 2021.

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 Auditor General.

Other Reports and Schedule

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 Accountant’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 30, 2021, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters described in Rule 10.550 as required by the Rules of the Auditor General of 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 Dunes Community Development District, Flagler County, Florida and the Auditor General of the State of Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Dunes Community Development District, Flagler 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 30, 2021

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

2019-01 Internal Control Testing – Credit Card Disbursements:

Current Status: Matter has been resolved and will not be repeated.

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.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2019, except as noted above.

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, 2020.

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, 2020.

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 as of September 30, 2020. 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.

C.

Fiscal Year 2022 Budget

July 1, 2021

Dunes	
Community Development District	

TABLE OF CONTENTS

Page
General Fund

Budget	3-4
Water and Sewer Fund
Budget	5-7
Bridge Fund
Budget	8-9
Additional Documents

Employee Schedule	
Capital Improvements List	
General Fund Assessment Summary	
Utilities Revenue Projections	
CIP Schedules	

10	
11-13	
14	
15-16	
17-19	

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Dunes

General Fund	
Proposed	
Budget	
 	FY 2022		

Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		   9/30/2020  		    FY 2021 		     5/31/2021 		     4 Months 		 	9/30/2021		

001.300.31900.10000	
001.300.36100.11000	

Maintenance Assessments	
Interest Income	
Carryforward Surplus	
Transfer from Water & Sewer Fund Surplus Account	
Transfer from Bridge Fund Surplus Account	

$197,000	
$1,368	
$87,858	
$140,000	
$221,000	

$197,000	
$1,056	
$65,460	
$0	
$417,450	

$195,013	
$253	
$85,592	
$0	
$417,450	

$1,987	
$140	
$0	
$0	
$0	

$197,000	
$394	
$85,592	
$0	
$417,450	

$197,000	
$400	
$48,438	
$0	
$290,000	

$0	0.00%	$0	0.00%	x	
$6	1.63%	($656)	-62.12%	x	
($37,155)	-43.41%	($17,022)	-26.00%	75% of projected	
$0	#DIV/0!	$0	#DIV/0!		
($127,450)	-30.53%	($127,450)	-30.53%		

REVENUES

001.300.38100.10000	
001.300.38100.10000	

($164,598)	-23.50%	($145,128)	-21.31%	

 TOTAL REVENUES	$647,226      $680,966	$698,309	$2,127	$700,436	$535,838  

EXPENDITURES

Administrative		
001.310.51300.11000	Supervisor Fees	$10,800	$14,000	$8,000	$4,000	$12,000	$14,000		$2,000	16.67%	$0	0.00%	x	
001.310.51300.21000	FICA Expense	$826	$1,071	$612	$306	$918	$1,071		$153	16.67%	$0	0.00%	x	
001.310.51300.31100	Engineering/Software Services	$1,712	$20,000	$0	$20,000	$20,000	$20,000		$0	0.00%	$0	0.00% New telephone upgrades/Phones aren't	supported	
001.310.51300.31500	Attorney	$12,591	$11,000	$5,492	$2,746	$8,238	$11,000		$2,762	33.53%	$0	0.00%	x	
001.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$10,428	$12,000	$10,805	$40	$10,845	$12,000		$1,155	10.65%	$0	0.00%	x	
001.310.51300.32200	Annual Audit	$3,380	$3,440	$500	$2,940	$3,440	$3,300		($140)	-4.07%	($140)	-4.07%	x	
001.310.51300.34000	Management Fees	$9,800	$9,800	$6,533	$3,267	$9,800	$9,800		($0)	0.00%	$0	0.00%	x	
001.310.51300.35100	Computer Time	$1,000	$1,000	$667	$333	$1,000	$1,000		$0	0.00%	$0	0.00%	x	
001.310.51300.40000	Travel Expenses	$0	$2,000	$0	$500	$500	$2,000		$1,500	300.00%	$0	0.00%	x	
001.310.51300.42000	Postage & Express Mail	$2,586	$3,000	$1,882	$941	$2,822	$3,000		$178	6.30%	$0	0.00%	x	
001.310.51300.42500	Printing	$1,732	$2,500	$1,228	$614	$1,843	$2,500		$657	35.68%	$0	0.00%	x	
001.310.51300.45000	Insurance ##	$14,414	$17,297	$14,495	$0	$14,495	$19,892		$5,397	37.23%	$2,595	15.00% Waiting on final #'s 15% increase	x	
001.310.51300.48000	Advertising Legal & Other	$3,047	$1,500	$3,212	$1,606	$4,818	$2,000		($2,818)	-58.49%	$500	33.33% All legal notices	x	
001.310.51300.49000	Bank Charges	$603	$600	$970	$485	$1,454	$600		($854)	-58.74%	$0	0.00%	x	
001.310.51300.49100	Contingencies	$3,375	$4,000	$1,708	$854	$2,562	$6,000		$3,438	134.16%	$2,000	50.00% Storage Unit added	x	
001.310.51300.51000	Office Supplies	$293	$2,000	$336	$168	$503	$2,000		$1,497	297.35%	$0	0.00%	x	
001.310.51300.54000	Dues, Licenses & Subscriptions	$175	$1,000	$175	$0	$175	$1,000		$825	471.43%	$0	0.00%	x	
001.320.53800.12000	Salaries	$134,194	$139,918	$90,260	$45,130	$135,390	$143,573		$8,183	6.04%	$3,655	2.61%		
001.320.53800.12100	Consulting Fees	$0	$0	$0	$0	$0	$0		$0	#DIV/0!	$0	#DIV/0!	x	
001.320.53800.21000	FICA Taxes	$10,493	$12,416	$6,339	$3,452	$9,791	$12,741		$2,950	30.12%	$325	2.61%	x	
001.320.53800.22000	Pension Expense	$9,249	$11,193	$7,916	$3,958	$11,874	$11,486		($388)	-3.27%	$293	2.62%		
001.320.53800.23000	Health Insurance Benefits #	$22,412	$27,631	$14,054	$7,027	$21,080	$24,030	#	$2,950	13.99%	($3,601)	-13.03% Assumes 10% increase	x	
001.320.53800.24000	Workers Comp Insurance	$2,197	$3,600	$4,016	$891	$3,780	$3,780		$0	0.00%	$180	4.99% Assumes 5% increase	x	
001.320.53800.64000	Capital Improvements (See Capital Improvements List)	$135,735	$150,000	$63,135	$86,865	$150,000	$0		($150,000)	-100.00%	($150,000)	-100.00%	x	

     Administrative			    $391,042  		    $450,967  		 	$242,334  		 	$186,123  		 	$427,330  		 	$306,772  	
    (Less Contribution from Transfer, Surplus and Interest)			   ($261,507)		   ($321,432)								 	($177,237)	
Total Administrative Raised From Assessment		$129,535		$129,535								$129,535	

($120,558)	-28.21%	($144,194)	-31.97%	
($177,237)	#DIV/0!	$144,195	-44.86%	
$129,535	#DIV/0!	$1	0.00%	

Dunes	
Community Development District	General Fund	

Actuals	Adopted	Actual	Projected	Total	Proposed	
thru	Budget	Thru	Next	Projected	Budget	
Expense Code	Description	9/30/2020      FY 2021            5/31/2021      4 Months	9/30/2021	     	FY 2022		

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

General & Stormwater System Maintenance
001.320.53800.43000	Electric (7 Aerators)	$11,013	$15,000
001.320.53800.46000	Building Maintenance	$32,597	$23,000
001.320.53800.46200	Landscaping	$30,578	$35,000
001.320.53800.46300	Tree & Shrub Removal	$1,963	$11,000
001.320.53800.46500	Lake Maintenance	$72,445	$88,000
001.320.53800.46700	Storm Drain System Maintenance	$14,144	$40,000
001.320.53800.49300	Repair and Replacement Equipment	$3,461	$5,000
001.320.53800.49200	Repair and Replacement Floating Aerators	$4,543	$10,000 001.320.53800.52100	Grass Carp/Fish Removal		$0		$3,000
001.320.53800.64002	Consultant Fees	$0	$0

$7,255	
$36,501	
$22,507	
$8,500	
$43,862	
$780	
$198	
$2,026	
$0	
$0	

 
$3,627	
$2,500	
$11,253	
$4,250	
$21,931	
$39,220	
$99	
$1,013	
$3,000	
$0	

 	
$10,882	
$39,001	
$33,760	
$12,750	
$65,793	
$40,000	
$297	
$3,038	
$3,000	
$0	

 	

     General & Stormwater System Maintenance	$170,743      $230,000  	
(Less Contribution from Transfer, Surplus and Interest)	($103,278)	($162,535)	
General & Stormwater System Maintenance From Assessment	$67,465	$67,465	

 	$231,000  	
 	($163,535)	
$67,465	

($66,518)	-103.00%	($1,935)	#DIV/0!	

 	$121,628	$86,894	$208,522  

$15,000

$4,118	37.84%	$0	0.00%		x	
($15,001)	-38.46%	$1,000	4.35%		x	
$1,240	3.67%	$0	0.00%	For admin building	x	
($1,750)	-13.73%	$0	0.00%		x	
$22,207	33.75%	$0	0.00%		x	
$0	0.00%	$0	0.00%		x	
$4,703	1583.67%	$0	0.00%		x	
$6,962	229.12%	$0	0.00%		x	
$0	0.00%	$0	0.00%		x	
$0	#DIV/0!	$0	#DIV/0!		x	

$24,000
$35,000
$11,000
$88,000
$40,000
$5,000
$10,000
$3,000

$22,478	10.78%	$1,000	0.43%	
($163,535)	#DIV/0!	($1,000)	0.62%	
$67,465	#DIV/0!	$0	0.00%	

$0

      

($98,080)	-15.42%  		($143,194) 	-21.03%	

$197,000	#DIV/0!	$1	0.00%	

     TOTAL EXPENDITURES	$561,785      $680,967	$363,963	$273,016	$635,852	$537,772  

TOTAL EXPENDITURES RAISED FROM ASSESSMENT	$197,000	$197,000	$197,000

     FUND BALANCE	      	$85,441	$0	$334,346	($270,889)	$64,584	($1,935)

BUDGET HIGHLIGHTS FY 2022	
1. Assessments are the same from last FY.	
2. Payroll includes an average 3% increase over last FY Budget.	
3. See Capital Improvements List.	
4. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
5. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	

NOTES:	
At the beginning of FY2021 the unrestricted fund balance was:	
For the FY 2021 Budget:	
The projected net income for FY2021 is:	
Of that amount,	

$85,746

of that amount was carried forward and utilized to offset increases in assessments for FY 2021.	
and will be added to the fund balance.	
will be carried forward to FY2022 Budget to offset increases in assessments for FY 2022.	

$65,460
$64,584
$48,438

Dunes	
Community Development District	

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
 	9/30/2021			 	FY 2022		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
 	9/30/2020			 	FY 2021			 	5/31/2021			 	4 Months		

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.33700.30000	
041.300.36900.10000	

Water Revenue	
Sewer Revenue	
Irrigation/Effluent	
Meter Fees	
Connection Fees - W, S & I (6 units)	
CPC Effluent Agreement	
Backflow Preventor/Misc.	
Grant Income	
Misc. Income / Penalty	

$1,127,036	
$905,103	
$1,294,655	
$17,122	
$19,000	
$0	
$1,573	
$0	
$20,891	

$969,987	
$894,301	
$1,147,185	
$20,000	
$20,000	
$40	
$100	
$0	
$14,007	

$686,765	
$577,582	
$698,678	
$19,578	
$48,500	
$0	
$2,097	
$0	
$15,851	

$343,383	
$288,791	
$349,339	
$0	
$0	
$0	
$0	
$0	
$0	

$1,030,148	
$866,373	
$1,048,016	
$19,578	
$48,500	
$0	
$2,097	
$0	
$15,851	

$1,001,930	
$908,762	
$1,074,315	
$20,000	
$30,000	
$40	
$100	
$0	
$14,000	

($28,218)	-2.74%	$31,943	3.29%	
$42,388	4.89%	$14,461	1.62%	
$26,299	2.51%	($72,870)	-6.35%	
$422	2.16%	$0	0.00%	
($18,500)	-38.14%	$10,000	50.00%	
$40	#DIV/0!	$0	0.00%	
($1,997)	-95.23%	$0	0.00%	
$0	#DIV/0!	$0	#DIV/0!	
($1,851)	-11.68%	($7)	-0.05%	

x	
x	
x	
x	
x	

 	     

$18,583	0.61%	($16,473)	-0.54%	

 	TOTAL REVENUES		 	$3,385,380	$3,065,620	$2,049,052	$981,512	$3,030,564	$3,049,147  

OPERATING EXPENSES

Administrative 	
041.310.51300.31100	Engineering	
041.310.51300.31500	Attorney	
041.310.51300.32200	Annual Audit	
041.310.51300.34000	Management Fees	
041.310.51300.40000	Travel Expenses	
041.310.51300.42000	Postage & Express Mail	
041.310.51300.42500	Printing & Mailing Utility Bills	
041.310.51300.48000	Advertising Legal & Other	
041.310.51300.49000	Bank Charges	
041.310.51300.49100	Contingencies	
041.310.51300.51000	Office Supplies and Equipment	
041.310.51300.54000	Dues, Licenses & Subscriptions	
041.310.51300.54200	Permits Fees WTP & WWTP	
041.310.51300.55000	Land Leases & Easement Fees	
041.310.53600.12000	Salaries Including Overtime	
041.310.53600.12100	Consulting Fees	
041.310.53600.21000	FICA Taxes	
041.310.53600.22000	Pension Plan	
041.310.53600.23000	Insurance Benefits (Medical)#	
041.310.53600.24000	Workers Compensation Insurance	
041.310.53600.25000	Unemployment Benefits	
041.310.53600.32480	Bad Debt Expense	
041.310.53600.41000	Telephone/IT Support	
041.310.53600.49001	Payment Processing Service	
041.310.53600.44000	Equipment Rentals & Leases	
041.310.53600.45000	Insurance ##	
041.310.53600.46100	Repair and Maintenance for Vehicles	
041.310.53600.52000	Supplies/Equipment General	
041.310.53600.52055	Uniforms/Supplies/Services	
041.310.53600.52100	Fuel for Vehicles	
041.310.53600.52000	Tools	
041.310.53600.54100	Training & Education	
 	Administrative		

 	 

$53,344	$50,000	$32,220	$17,780	$50,000	$50,000	
$9,301	$35,000	$2,928	$1,464	$4,392	$30,000	
$7,605	$7,740	$1,125	$6,615	$7,740	$7,425	
$22,050	$22,050	$14,700	$7,350	$22,050	$22,050	
$11,033	$15,000	$8,437	$4,219	$12,656	$15,000	
$4,381	$6,000	$3,535	$1,767	$5,302	$6,000	
$16,852	$17,500	$9,852	$4,926	$14,778	$18,000	
$406	$2,500	$1,809	$904	$2,713	$2,500	
$2,847	$10,000	$2,321	$1,160	$3,481	$5,000	
$4,471	$15,000	$5,278	$2,639	$7,917	$15,000	
$11,291	$15,000	$7,706	$3,853	$11,559	$18,000	
$6,449	$18,000	$5,708	$2,854	$8,562	$15,000	
$7,305	$15,000	$4,600	$2,300	$6,900	$10,000	
$11,449	$12,500	$11,717	$0	$11,717	$12,500	
$812,704	$857,928	$564,706	$282,353	$847,060	$837,294	
$0	$0	$0	$0	$0	$6,000	
$64,942	$76,132	$42,118	$21,600	$63,718	$74,301	
$65,422	$68,634	$49,294	$24,647	$73,941	$66,984	
$149,755	$195,572	$68,177	$34,088	$102,265	$165,540	
$11,763	$19,080	$21,332	$4,747	$26,080	$20,034	
$0	$5,000	$1,375	$0	$1,375	$5,000	
$0	$1,000	$0	$0	$0	$1,000	
$41,116	$50,000	$22,270	$11,135	$33,406	$50,000	
$8,959	$9,000	$7,358	$3,679	$11,037	$11,000	
$6,035	$7,000	$3,633	$1,816	$5,449	$7,000	
$95,063	$112,433	$96,366	$0	$96,366	$129,298	
$41,353	$20,000	$962	$481	$1,443	$20,000	
$6,648	$7,000	$4,247	$2,123	$6,370	$7,000	
$7,779	$12,000	$11,105	$5,553	$16,658	$12,000	
$7,820	$9,500	$5,754	$2,877	$8,632	$10,000	
$4,841	$6,000	$6,184	$3,092	$9,276	$6,000	
$2,433	$9,000	$3,820	$1,910	$5,730	$5,000	
 	$1,495,416  	 	$1,706,569  	 	$1,020,637  	 	$457,935  	 	$1,478,571  	 	$1,659,926  	

$0	0.00%	$0	0.00%	x
$25,608	583.06%	($5,000)	-14.29%	x
($315)	-4.07%	($315)	-4.07%	x
$0	0.00%	$0	0.00%	x
$2,344	18.52%	$0	0.00%	x
$698	13.17%	$0	0.00%	x
$3,222	21.80%	$500	2.86%	x
($213)	-7.84%	$0	0.00%	x
$1,519	43.64%	($5,000)	-50.00% Auto Drafts/cc transactions	x
$7,083	89.46%	$0	0.00%	x
$6,441	55.72%	$3,000	20.00% 5 computers replaced	x
$6,438	75.20%	($3,000)	-16.67% Meter reading license upgrade $11k	x
$3,100	44.93%	($5,000)	-33.33%	x
$783	6.69%	$0	0.00%	x
($9,766)	-1.15%	($20,634)	-2.41%	x
$6,000	#DIV/0!	$6,000	#DIV/0!	D. Boss retiring
$10,584	16.61%	($1,831)	-2.40%
($6,957)	-9.41%	($1,650)	-2.40%
#	$63,275	61.87%	($30,032)	-15.36% Assumes 10% increase	x
($6,046)	-23.18%	$954	5.00% Assumes 5% increase	x
$3,625	263.64%	$0	0.00%	x
$1,000	#DIV/0!	$0	0.00%	x
$16,594	49.68%	$0	0.00% New Phone System	x
($37)	-0.33%	$2,000	22.22% New Code for checks/website	x
$1,551	28.46%	$0	0.00%	x
$32,932	34.17%	$16,865	15.00% Waiting on final #'s 15% increase	x
$18,557	1285.58%	$0	0.00% 10000 for painting backhoe	x
$630	9.88%	$0	0.00%	x
($4,658)	-27.96%	$0	0.00%	x
$1,368	15.85%	$500	5.26%	x
($3,276)	-35.32%	$0	0.00% wire locator 5k /	x
($730)	-12.74%	($4,000)	-44.44%	x

$181,354	12.27%	($46,643)	-2.73%

Dunes	
Community Development District	

 	   

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
 	9/30/2021			 	FY 2022		

Actuals	Adopted	Actual	Projected	
thru	Budget	Thru	Next	
 	9/30/2020		 	FY 2021		 	5/31/2021		 	4 Months		

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

Water System 	
041.320.53600.34800	
041.320.53600.43000	
041.320.53600.43100	
041.320.53600.44000	
041.320.53600.46000	
041.320.53600.46050	
041.320.53600.52000	
041.320.53600.52200	
041.320.53600.61000	

Water Quality Testing	
Electric	
Bulk Water Purchases	
Equipment Rentals & Leases	
Plant Maintenance Repair and Equipment	
Distribution System Maintenance Repair and Equipment	
Plant Operating Supplies	
Chlorine & Other Chemicals	
Meters New & Replacement	

$19,169	
$103,980	
$4,882	
$50	
$78,894	
$25,816	
$15,249	
$181,421	
$120,400	

$25,000	
$125,000	
$20,000	
$1,000	
$90,000	
$25,000	
$20,000	
$190,000	
$50,000	

$9,672	
$68,864	
$7,078	
$0	
$105,209	
$18,253	
$10,074	
$124,287	
$2,928	

$4,836	
$34,432	
$3,539	
$0	
$52,605	
$9,127	
$5,037	
$62,144	
$1,464	

$14,508	
$103,296	
$10,617	
$0	
$157,814	
$27,380	
$15,111	
$186,431	
$4,393	

$25,000	
$125,000	
$20,000	
$1,000	
$90,000	
$25,000	
$20,000	
$195,000	
$50,000	

$10,492	72.31%	$0	0.00%	PFAS/Lead and copper testing	x	
$21,704	21.01%	$0	0.00%	FPL requested a 13% increas	x	
$9,383	88.38%	$0	0.00%		x	
$1,000	#DIV/0!	$0	0.00%		x	
($67,814)	-42.97%	$0	0.00%		x	
($2,380)	-8.69%	$0	0.00%		x	
$4,889	32.35%	$0	0.00%		x	
$8,569	4.60%	$5,000	2.63%		x	
$45,607	1038.28%	$0	0.00%	50 meters replaced on 10 year cycle	x	

 	     

$31,450	6.05%	$5,000	0.92%	

 	Water System		 	$549,861	$546,000	$346,367	$173,183	$519,550	$551,000  

Sewer System	
041.330.53600.34800	
041.330.53600.34900	
041.330.53600.43000	
041.330.53600.44000	
041.330.53600.46000	
041.330.53600.46050	
041.330.53600.46075	
041.330.53600.52000	
041.330.53600.52200	

Water Quality Testing	
Sludge Disposal	
Electric	
Equipment Rentals & Leases	
Plant Maintenance Repair and Equipment	
Collection System Maintenance Repair and Equipment	
Lift Station Repair and Maintenance	
Plant Operating Supplies	
Chlorine & Other Chemicals	

$13,388	
$39,974	
$54,817	
$0	
$95,352	
$9,403	
$61,115	
$23,216	
$17,780	

$15,000	
$33,000	
$51,000	
$3,000	
$135,000	
$20,000	
$45,000	
$20,000	
$35,000	

$13,709	
$35,058	
$39,829	
$0	
$136,075	
$3,857	
$33,410	
$982	
$11,661	

$6,854	
$17,529	
$19,914	
$3,000	
$68,037	
$1,929	
$16,705	
$491	
$5,831	

$20,563	
$52,587	
$59,743	
$3,000	
$204,112	
$5,786	
$50,116	
$1,473	
$17,492	

$17,000	
$65,000	
$61,000	
$3,000	
$135,000	
$20,000	
$55,000	
$20,000	
$35,000	

($3,563)	-17.33%	$2,000	13.33%	2023 add $6k for permit renewal	x	
$12,413	23.60%	$32,000	96.97%	price increased	x	
$1,257	2.10%	$10,000	19.61%		x	
$0	0.00%	$0	0.00%		x	
($69,112)	-33.86%	$0	0.00%			
$14,214	245.68%	$0	0.00%		x	
$4,884	9.75%	$10,000	22.22%	Pump age is increasing		
$18,527	1257.91%	$0	0.00%			
$17,508	100.10%	$0	0.00%		x	

 	Sewer System		 	$315,043	$357,000	$274,580	$140,290	$414,871	$411,000  

Irrigation System 	
041.340.53600.34800	
041.340.53600.43000	
041.340.53600.43300	
041.340.53600.44000	
041.340.53600.46000	
041.340.53600.46050	
041.340.53600.61000	

Water Quality Testing	
Electric	
Effluent (Reclaimed Water) Purchases	
Equipment Rentals & Leases	
Plant Maintenance Repair and Equipment	
Distribution System Maintenance Repair and Equipment	
Meters New & Replacement	

$0	
$63,858	
$166,860	
$40,694	
$65,015	
$14,998	
$95,941	

$5,000	
$50,000	
$180,000	
$30,000	
$80,000	
$25,000	
$60,000	

$1,332	
$42,112	
$71,055	
$11,403	
$56,542	
$8,795	
$21,219	

$666	
$21,056	
$35,528	
$5,702	
$28,271	
$4,397	
$10,609	

$1,998	
$63,168	
$106,583	
$17,105	
$84,813	
$13,192	
$31,828	

$3,000	
$70,000	
$180,000	
$41,000	
$80,000	
$20,000	
$60,000	

$1,002	50.15%	($2,000)	-40.00%		x	
$6,832	10.81%	$20,000	40.00%			
$73,417	68.88%	$0	0.00%			
$23,895	139.70%	$11,000	36.67%	Strmwtr/Hurricane pump rental 6 months		
($4,813)	-5.67%	$0	0.00%	Added 20k for reclaimed pond cleaning		
$6,808	51.61%	($5,000)	-20.00%		x	
$28,172	88.51%	$0	0.00%	replace 3 and 4" meters -49k	x	

 	     

($3,871)	-0.93%	$54,000	15.13%	

$135,313	42.46%	$24,000	5.58%	

 	Irrigation System		 	$447,366	$430,000	$212,458	$106,229	$318,687	$454,000  

Dunes	
Community Development District	

 	   

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
 	9/30/2021			 	FY 2022		

Actuals	Adopted	Actual	Projected	
thru	Budget	Thru	Next	
 	9/30/2020		 	FY 2021		 	5/31/2021		 	4 Months		

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Contribution to Reserves & General Fund	
041.310.51300.63100	Renewal and Replacement	$66,299	$236,400	$51,070	$185,330	$236,400		
 	Contribution to Reserves		$66,299		$236,400  	 	$51,070  	 	$185,330  	 	$236,400  	 	$0  	
 	TOTAL OPERATING EXPENSES		 	$2,873,984  	 	$3,275,969  	 	$1,905,112  	 	$1,062,967  	 	$2,968,079  	 	$3,075,926  	
Non-Operating Revenue (Expenses)	
041.300.22300.10000	Connection Fees - (W/S paid to HDOA)	$0	($21,000)	$0	$0	$0	($30,000)	
041.300.36900.10200	Non Operating Revenue - from W&S Surplus Account	$129,553	$536,349	$0	$567,992	$567,992	 	$595,000  	
041.300.33700.30000	Grant Income	$0	$0	$0	$0	$0	$0	
041.300.36100.10000	Interest Income	$49,451	$125,000	$4,837	$2,418	$7,255	$7,000	
041.310.51300.64000	Capital Improvements (See Capital Improvements List)	($550,399)	($430,000)	($285,951)	($144,049)	($430,000)	($545,000)	
041.310.51300.64001	Contribution to Capital Facilities Reserves	$0	$0	$0	$0	$0	$0	
041.300.58100.10000	Contribution to General Fund	($140,000)	$0	$0	$0	$0	$0	

($236,400)	-100.00%	($236,400)	-100.00%	Reserve Study Number	x	
($236,400)	-100.00%	($236,400)	-100.00%			
$107,846	3.63%  		($200,043) 	-6.11%			

($30,000)	#DIV/0!	($9,000)	42.86%	x	
$27,008	4.75%	$58,651	10.94%	Balance	
$0	#DIV/0!	$0	#DIV/0!	x	
($255)	-3.52%	($118,000)	-94.40%	x	
($115,000)	26.74%	($115,000)	26.74%		
$0	#DIV/0!	$0	#DIV/0!	x	
$0	#DIV/0!	$0	#DIV/0!	x	

Expense Code	Description

($118,247)	-81.41%	($183,349)	-87.16%	

($207,511)	-99.89%	$221	#DIV/0!	

 	Non-Operating Revenue (Expenses)		 	($511,395)	$210,349	($281,114)	$426,361	$145,247	$27,000  

 	NET INCOME		 	$0	$0	($137,175)	$344,907	$207,732	$221  

BUDGET HIGHLIGHTS FY 2022

1. Payroll includes an average 3 % increase over last FY Budget.	
2. See Capital Improvements List.	
3.Transfer	$0	from W & S Fund Surplus to General Fund per Opinion of Counsel and Grau's letter.	
4. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
5. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	
NOTES:

At the beginning of FY2021 the unrestricted fund balance was:	
The projected net income for FY2021 is:	
In FY 2021:	
The balance of the net income will remain in the fund's reserve balance of:	
* From Current Unaudited Financial Statements	

$3,855,263			
$207,732		and will be added to the fund balance.	
$595,000		of that unrestricted fund balance is planned to be utilized for identified capital projects.	
$3,718,257	*	for working capital, cost prohibited insurable events, future capital projects and rate stabilization.	

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget		
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

      Operating Expenses - Toll Facility			 	$1,093,526  		 	$1,226,002  		 	$726,219  		 	$343,107  		 	$1,069,326  		 	$1,314,920  	
      SUBTOTAL OPERATING EXPENSES			 	$1,127,534  		 	$1,273,672  		 	$746,327  		 	$363,649  		 	$1,109,976  		 	$1,362,345  	

Dunes

Bridge Fund	
Total	Proposed	
Projected	Budget	
 	9/30/2021	     	FY 2022		

Community Development District

Actuals		Adopted		Actual	Projected thru	Budget	Thru		Next
Expense Code	Description	9/30/2020	FY 2021	5/31/2021      4 Months 

($75,487)	-4.26%	$0	0.00%		x	
($5,982)	-29.94%	$0	0.00%	license - European Village exp 9-30-22	x	
$0	#DIV/0!					
($81,469)	-4.55%	$0	0.00%			

OPERATING REVENUES

042.300.34900.10000	
042.300.36900.10000	

Toll Collections	
Miscellaneous	

$1,488,902	
$22,128	

$1,695,750	
$14,000	

$1,180,825	
$19,982	

$590,412	
$0	

$1,771,237	
$19,982	

$1,695,750	
$14,000	

 	
      TOTAL REVENUES	    	$1,511,030	$1,709,750	$1,200,807	$590,412	$1,791,219	$1,709,750  

OPERATING EXPENSES

Administrative	
042.310.51300.31100	
042.310.51300.31500	
042.310.51300.32200	
042.310.51300.34000	
042.310.51300.49000	
042.310.51300.49100	

Engineering	
Attorney	
Annual Audit	
Management Fees	
Bank Charges	
Contingencies	

$0	
$4,643	
$5,915	
$17,150	
$3,852	
$2,448	

$5,000	
$10,000	
$6,020	
$17,150	
$4,500	
$5,000	

$0	
$2,888	
$875	
$11,433	
$3,352	
$1,560	

$5,000	
$1,444	
$5,145	
$5,717	
$1,676	
$1,560	

$5,000	
$4,332	
$6,020	
$17,150	
$5,029	
$3,120	

$5,000	
$10,000	
$5,775	
$17,150	
$4,500	
$5,000	

$0	0.00%	$0	0.00%		x	
$5,668	130.85%	$0	0.00%		x	
($245)	-4.07%	($245)	-4.07%		x	
($0)	0.00%	$0	0.00%		x	
($529)	-10.51%	$0	0.00%		x	
$1,880	60.27%	$0	0.00%	Lab/background checks	x	

      

$6,775	16.67%	($245)	-0.51%	

      Administrative	    	$34,009	$47,670	$20,108	$20,542	$40,650	$47,425  

Operating Expenses - Toll Facility	
042.320.54900.12000	Salaries	
042.320.54900.12100	Consulting Fee	
042.320.54900.15000	Overtime and Special Pay	
042.320.54900.21000	FICA Taxes	
042.320.54900.22000	Pension Plan	
042.320.54900.23000	Insurance Benefits (Medical) #	
042.320.54900.24000	Workers Compensation Insurance	
042.320.54900.34300	Contractual Support	
042.320.54900.34500	Payroll Processing Fee	
042.320.54900.34600	Credit Card Processing Fee	
042.320.54900.40000	Travel Expenses	
042.320.54900.41000	Telephone	
042.320.54900.42500	Printing	
042.320.54900.43000	Utility Services	
042.320.54900.45000	Insurance ##	
042.320.54900.45001	Insurance Claims	
042.320.54900.46000	Repairs & Maintenance	
042.320.54900.46002	Repairs & Maintenance-Parkway	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2021)	
042.320.54900.51000	Office Supplies	
042.320.54900.52000	Operating Supplies	

$436,675	
$0	
$11,021	
$35,704	
$24,320	
$68,753	
$8,096	
$78,409	
$32,055	
$18,279	
$661	
$4,242	
$3,904	
$17,943	
$72,072	
$0	
$93,868	
$160,732	
$0	
$3,524	
$23,269	

$485,487	
$0	
$20,000	
$43,326	
$30,434	
$84,948	
$13,320	
$70,000	
$32,000	
$24,000	
$1,000	
$6,000	
$5,000	
$18,000	
$86,487	
$0	
$85,000	
$170,000	
$25,000	
$4,000	
$22,000	

$324,062	
$0	
$7,428	
$24,332	
$21,056	
$30,916	
$14,813	
$17,606	
$22,205	
$18,252	
$0	
$2,985	
$3,908	
$11,439	
$74,760	
$0	
$37,239	
$101,232	
$0	
$1,711	
$12,276	

$162,031	
$0	
$0	
$12,395	
$10,528	
$15,458	
$3,269	
$8,803	
$11,102	
$9,126	
$0	
$1,492	
$1,954	
$5,720	
$0	
$0	
$18,619	
$50,616	
$25,000	
$856	
$6,138	

$486,092	
$0	
$7,428	
$36,728	
$31,583	
$46,374	
$18,082	
$26,409	
$33,307	
$27,378	
$0	
$4,477	
$5,861	
$17,159	
$74,760	
$0	
$55,858	
$151,848	
$25,000	
$2,567	
$18,413	

$572,283		$86,191	17.73%	$86,796	17.88%	From employee schedule		
$0		$0	#DIV/0!	$0	#DIV/0!		x	
$20,000		$12,572	169.25%	$0	0.00%		x	
$50,810		$14,083	38.34%	$7,484	17.27%			
$35,951		$4,368	13.83%	$5,517	18.13%			
$77,430	#	$31,056	66.97%	($7,518)	-8.85%	Assumes 10% increase	x	
$13,986		($4,096)	-22.65%	$666	5.00%	Assumes 5% increase	x	
$70,000		$43,591	165.06%	$0	0.00%	add etransit yearly contract sup of $46k		
$34,000		$693	2.08%	$2,000	6.25%	New ADP system	x	
$30,000		$2,622	9.58%	$6,000	25.00%	expect more $ w/in booth cc processing	x	
$1,000		$1,000	#DIV/0!	$0	0.00%		x	
$6,000		$1,523	34.01%	$0	0.00%		x	
$5,000		($861)	-14.70%	$0	0.00%		x	
$18,000		$841	4.90%	$0	0.00%			
$99,460		$24,700	33.04%	$12,973	15.00%	Waiting on final #'s 15% increase	x	
$0		$0	#DIV/0!	$0	#DIV/0!	Toll arm case is pending	x	
$85,000		$29,142	52.17%	$0	0.00%	Includes press wash	x	
$170,000		$18,152	11.95%	$0	0.00%	raise tree canopy and replace juniper	x	
$0		($25,000)	-100.00%	($25,000)	-100.00%	KCA Proposal	x	
$4,000		$1,433	55.84%	$0	0.00%		x	
$22,000		$3,587	19.48%	$0	0.00%	Includes clothes/Pandemic supplies	x	

$245,595	22.97%	$88,918	7.25%	

$252,369	22.74%  		$88,673  	6.96%	

Dunes	
Community Development District	Bridge Fund	

Actuals	Adopted	Actual	Projected	Total	Proposed	
thru	Budget	Thru	Next	Projected	Budget	
Expense Code	Description	9/30/2020	FY 2021	5/31/2021      4 Months	9/30/2021	     	FY 2022		

VARIANCE FROM	VARIANCE FROM			
2021 Projected Budget	2021 Adopted Budget		
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Contribution to Reserves & Community Projects	
042.320.54900.65000	Maintenance Reserves	
042.320.54900.64000	Community Projects Transfer from Surplus Revenues	
042.310.51300.64002	Parkway Capital Expenditures	

$0	
$0	
$1,500	

$0	
$0	
$25,000	

$0	
$0	
$0	

$0	
$0	
$25,000	

$5,000	
$0	
$25,000	

$5,000	#DIV/0!	$5,000	#DIV/0!	Balancing	
$0	#DIV/0!	$0	#DIV/0!		
$0	0.00%	$0	0.00%	Fix lights/Tree trimming/Sidewalks	

$0
$0

$5,000	20.00%	$5,000	20.00%	

      TOTAL NON OPERATING REVENUE (EXPENSES)		 	($381,996)	 	($411,078)	 	($832,213)	 	$175,969  	 	($656,243)	 	($318,000)	
      NET INCOME		 	($0)	 	$0  	 	($377,733)	 	$377,733  	 	$0  	 	($595)	

$25,000

Maintenance Reserves & Community Projects	 	$1,500	$25,000	$0	$25,000	$25,000	$30,000  

Non Operating Revenue (Expenses)	
042.300.36100.11000	Interest Income	
042.300.36900.10400	Asset Contribution	
042.320.54900.64000	Capital Improvements (New Toll System)	
042.320.54900.64000	Capital Improvements	
042.300.38100.10000	Transfer from Surplus Funds	
042.300.38100.10000	Transfer to General Fund	

$139,329	
$0	
$0	
($1,489,680)	
$1,189,354	
($221,000)	

$200,000	
$0	
$0	
($1,700,000)	
$1,506,372	
($417,450)	

$10,495	
$0	
$0	
($425,257)	
$0	
($417,450)	

$5,247	
$0	
$0	
$0	
$170,722	
$0	

$15,742	
$0	
$0	
($425,257)	
$170,722	
($417,450)	

$12,000	
$0	
$0	
($40,000)	
$0	
($290,000)	

($3,742)	-23.77%	($188,000)	-94.00%	x	
$0	#DIV/0!	$0	#DIV/0!		
$0	#DIV/0!	$0	#DIV/0!		
$385,257	-90.59%	$1,660,000	-97.65%		
($170,722)	-100.00%	($1,506,372)	-100.00%	Balancing	
$127,450	-30.53%	$127,450	-30.53%		

       
$338,243	-51.54%	$93,078	-22.64%	
($595)	-559092.38%	($595)	#DIV/0!	

BUDGET HIGHLIGHTS FY 2022

1. Revenues based on past FY projections and revenues as Cash trips are declining, Bpass trips are increasing, and vehicle trips are increasing as such the income has not stabilized.	
2. Payroll includes an average 3% increase over last FY Budget.	
3. Maintenance Reserves based on Engineering and Financial Consultant's recommendation.	
4. Transfer	$290,000	from Bridge Surplus Account to General Fund.	
5. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
6. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	

NOTES:

At the beginning of FY2021 the unrestricted fund balance was:	$10,846,933			
The projected net income for FY2021 is:	$0		and will be added to the fund balance.	
In FY 2021:	$0		of that unrestricted fund balance is planned to be utilized for identified capital projects.	
The balance of the net income will remain in the fund's reserve balance of:	$9,505,537	*	for working capital, cost prohibited insurable events, future capital projects and	
rate stabilization. For future Bridge repair a portion of the unrestricted funds will be utilized in conjunction with bond financing.	
* From Current Unaudited Financial Statements				

DUNES COMMUNITY DEVELOPMENT DISTRICT EMPLOYEE SCHEDULE FY 2022

Adopted Previous FY	Estim.
Weekly Hours	Estim.
Annual Wage		
	Anniv.
Date	Current
Rate	Date
Due	Pay Raise
Amt.	New
Rate	Eligible For
Ins.- I, Ret.- R			
Utility	General
Fund	
Bridge	
Name	Position	FT/PT												
Alvarado, Maribel	W/WW, OM	FTE	4/9/2007	2,642.25	4/21	79.27	2,721.52	I,R	1	70,772	38,925	14,154	17,693	
Oakes, David	W/WW	FT	1/23/2012	29.43	1/21	0.88	30.31	I,R	40	63,076	63,076			
Boss, David	W/WW	FTE	12/1/2006	3,935.95	12/20	118.08	4,054.03	I,R	1	105,404	105,404			
Morales,Tracy	Admin. Assist.	FT	7/6/2016	18.13	7/21	0.54	18.67	I,R	40	38,844	29,133	9,711		
Ricci, Linda	Admin. Assist.	FT	2/10/2021	17.00	2/22	0.51	17.51	I,R	32	29,120	21,840	7,280		
Brill, Cory	W/WW	FT	2/21/2006	3,076.92	10/20	92.31	3,169.23	I,R	1	82,394	49,436	16,479	16,479	
Mendonsa,Justin	W/WW	FT	4/27/2016	22.05	4/21	0.66	22.71	I,R	40	47,216	42,494	4,722		
Huckle, Chris	W/WW	FT	7/14/2000	24.02	7/21	0.72	24.74	I,R	40	51,480	41,184	10,296		
Morris, Tim	W/WW, PS	FT	10/1/2007	31.49	10/20	0.94	32.43	I,R	40	67,444	67,444			
Greiner, Joshua	W/WW	FT	10/23/2017	19.28	10/20	1.00	20.28	I,R	40	42,172	42,172			
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	6,478.61	8/21	194.36	6,672.97	I,R	1	173,497	69,399	52,049	52,049	
Open Field Tech	W/WW, FS	FTE	04/01/01	18.00	4/21	0.54	18.54	I,R	40	38,584	34,726	3,858		
David Ponitz	Utility Mgr	FTE	8/10/2018	5,152.46	8/21	154.57	5,307.03	I,R	1	137,983	103,487	20,697	13,798	
Eric Stodola	W/WW	FT	4/23/2018	24.11	8/21	0.72	24.83	I,R	40	51,636	51,636			
McMillen, Austin	W/WW	FT	11/14/2016	20.20	10/20	0.61	20.81	I,R	40	43,264	38,938	4,326		
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							58,000	38,000		20,000	
														
Lumbra, Michael	Asst. Br Mgr	FT	11/28/2016	21.86	10/21	0.66	22.52	I,R	40	46,852			46,852	
Vatrano, Michele	Toll Coll.	PT	6/15/2020	11.33	10/21	1.93	13.26		16	11,024			11,024	
Pawlukiewicz, Leon	Toll Coll.	PT	3/6/2019	11.67	10/21	1.99	13.66		16	11,388			11,388	
Hagenberg, William	Toll Coll.	PT	1/21/2003	18.73	10/21	3.19	21.92		16	18,252			18,252	
Ausbrook, Robert	Bridge Mgr.	FTE	5/9/2002	2,848.21	5/21	85.45	2,933.66	I,R	1	76,284			76,284	
DeFranco, Charles	Toll Coll.	FT	6/25/2019	12.36	10/21	2.39	14.75	I,R	40	30,680			30,680	
Bukovack, Stephen	Toll Coll.	FT	10/25/2013	16.75	10/21	0.86	17.61	I,R	40	36,608			36,608	
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	19.28	10/21	0.58	19.86	I,R	40	41,288			41,288	
Vanhoutte, Kendall	Toll Coll.	FT	1/2/2020	12.36	10/21	1.96	14.32	I,R	40	29,796			29,796	
Oberlin, Kenneth	Toll Coll.	FT	2/19/2014	17.36	10/21	0.52	17.88	I,R	40	37,180			37,180	
Oberle, Raymond	Toll Coll.	PT	11/18/2012	14.35	10/21	2.45	16.80		24	20,956			20,956	
Vardakas, Harry	Toll Coll.	PT	8/24/2020	11.33	10/21	1.93	13.26		8	5,512			5,512	
Sapp, Michael	Toll Coll.	PT	12/20/2008	16.15	10/21	1.15	17.30		16	14,404			14,404	
Jurczak, Steven	Toll Coll.	FT	3/18/2019	13.70	10/21	1.05	14.75	I,R	40	30,680			30,680	
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	13.52	10/21	2.31	15.83		13	10,712			10,712	
Haynes, Steven	Toll Coll.	PT	5/6/2018	12.02	10/21	2.05	14.07		16	11,700			11,700	
Lewis, Janice	Toll Coll.	PT	12/10/2020	11.33	10/21	1.93	13.26		8	5,512			5,512	
Miller, Caroline	Toll Coll.	PT	11/17/2020	11.00	10/21	2.26	13.26		8	5,512			5,512	
Keith, Dee	Toll Coll.	PT	4/24/2019	11.67	10/21	1.99	13.66		24	17,056			17,056	
Bell, Lynda	Toll Coll.	PT	3/30/2020	11.33	10/21	1.93	13.26		8	5,512			5,512	
Tursi, Richard	Toll Coll.	PT	3/16/2021	11.67	10/21	1.21	12.88		8	5,356			5,356	

2021 - 2022
Annual Budget Distribution

462

FY 2022 Budget assumes all highlighted employees receive an increase at inception of fiscal year.

Total Year	$1,573,150	$837,294	$143,573	$592,283  

	Retirement Contribution	$114,420	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	66,984	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	35,951	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	11,486	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00			
Additional help as needed/special circumstances			70.00			
				Employees Covered by Med. Ins.	23	
				W/WW Budget	15	
				Bridge Budget	8	

462.00

Total hours per week	Budgeted weekly hours Bridge	502

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

W-1	
VT SCADA (Supervisory Control and Data Acquisition)	
$	100,000.00	
W-2	Bulk Chemical Tanks/CL2 Feed Tanks/New piping	$	125,000.00	
W-3	Vactor Trailer/Valve Turner	$	80,000.00	
W-4	Reclaimed System Pump at PC WWTP 1	$	100,000.00	
W-5	Crew cab pickup	$	15,000.00	
W-6	Pump Station Rehabilitation	$	125,000.00	
W-7			
W-8			
	
Current FY Capital Improvements Total=	
$	545,000.00	
	
Next 5 Years Capital Improvements		
W-A	Collection System Improvements Emergency Pumping Systems 2 remaining	$	280,000.00	
W-B	Pump Station Rehabilitation 1 every other year ($125,000 per PS) Total PS's to rehab =22	$	375,000.00	
W-C	Vehicle/Equipment Replacement next 5 years	$	330,000.00	
W-D	Scrubber	$	125,000.00	
W-E	Residential Reclaimed PS / AC Improvements	$	250,000.00	
W-F	Influent PS and Reject PS Piping Improvements	$	70,000.00	
W-G	Reclaimed Water System North South Valve Split w/HD lake connection	$	330,000.00	
W-H	Bulk Tank Replacement	$	25,000.00	
	Next 5 Years Capital Improvements Total=	$ 1,785,000.00	
	PROJECTS BEYOND THE 5 YEAR WINDOW		
1	Replace PC to DCDD Reuse Line (20,000 LF)	$ 3,000,000.00	
2	Water Distribution System Improvements (Hammock Beach, Yacht Harbor Village)/Engineering	$	250,000.00	
3	ARB Fixed Base Gateway Meter Reading	$	146,000.00	
4	Fence for Water/WW Plant Site	$	40,000.00	
5	SCADA for the Pump Stations	TBD	
	
TOTAL=	
$ 3,436,000.00	

DCDD FY 2022 CAPITAL IMPROVEMENTS

Comments

Upgrade to the system that runs our plants to prevent WTP cyber attack Reaching their end of life
Existing Vactor has reached end of life. This will also help turn the valves in the system Would only buy if Journey and old F350 can be traded in

Added 1 additional pony pump/Total of 9

May need to accelerate

200' 10" directional under Jungle Hut plus 1,200 LF of open cut 8"/$110K for valves

BRIDGE BUDGET	
	Current FY Capital Improvements:

Milling and Resurfacing Engineering	

Current FY Capital Improvements Total=	Cost	
B-1			$	40,000.00	
B-2				
B-3				
			$	40,000.00	

B-A
B-B	
Next 5 Years Capital Improvements

Milling and Resurfacing of Hammock Dunes Parkway and Camino del Mar (2023)/CEI Improve 4 way stop to a Signalized Intersection

Next 5 Years Capital Improvements Total=	

$ 1,750,000.00
$ 1,300,000.00

$ 3,050,000.00	

DCDD FY 2022 CAPITAL IMPROVEMENTS

Design FY 22 and Bid/Resurface early FY 23 when traffic is lowest

DCDD FY 2022	
CAPITAL IMPROVEMENTS	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1

Current FY Capita	Cost

l Improvements Total=	$	-	

Next 5 Years Capital Improvements

G-A

Next 5 Years Capital Improvements Total=	$	-	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2022	
COUNTY TAX YEAR 2021	

MAINTENANCE ASSESSMENT	
INTEREST INCOME & SURPLUS	
TRANSFERS APPLIED TO ADMINISTRATION EXPENSE	
TRANSFERS APPLIED TO MAINTENANCE EXPENSE	

 PHASE		$		
	197,000	
	48,838	
	195,750	
	94,250	

TOTAL REVENUES	 	535,838 

ALL	306,772	

SUBTOTAL ADMIN. EXPENDITURES

PHASE 1 & 2 MAINTENANCE EXPENSES	
PHASE 3 MAINTENANCE EXPENSES	

PH 1&2	231,000	
PH 3	 		0	

SUBTOTAL MAINTENANCE EXPENDITURES	231,000	
TOTAL EXPENDITURES	 	537,772 	
NET INCOME	 	-1,935 	

TOTAL ADMIN EXP FROM ASSESSMENT (less surplus & interest)	
TOTAL MAINT EXP FROM ASSESSMENT (less surplus & interest)	
TOTAL ASSESSMENT & SURPLUS	

ALL	129,535	
PH 1&2  		67,465 	
	         197,000 	

EXPENDITURES AS % OF GROSS LEVY	 	36.63% 
	2021	2020	

ADMINISTRATIVE ASSESSMENT PER UNIT- ALL UNITS-	UNITS	DOLLARS	$/UNIT	$/UNIT	
	3437	$129,535	$37.69	$37.69	
PHASE I & II MAINTENANCE ASSESSMENT PER UNIT	3098	$67,465	$21.78	$21.78	
PHASE III MAINTENANCE ASSESSMENT PER UNIT	339	$0	$0.00	$0.00	
TOTAL EXPENSES		$197,000	$59.47	$59.47	

PHASE 1 TOTAL PER UNIT/LOT/ACRE	$59.47	$59.47	
PHASE 2 TOTAL PER UNIT/LOT/ACRE	$59.47	$59.47	
PHASE 3 TOTAL PER UNIT/LOT/ACRE	$37.69	$37.69	

	ACTUAL $	
	ASSESSMENT	
ADMINISTRATIVE ASSESSMENT PER UNIT ALL PHASES ($37.69 X 3437)	$129,541	
MAINTENANCE ASSESSMENT PER UNIT PHASES 1&2 ONLY ($21.78 X 3098)	$67,474	
TOTAL ACTUAL ASSESSMENT	$197,015	

DUNES COMMUNITY DEVELOPMENT DISTRICT BUDGET REVENUE PROJECTIONS	
BASED ON NUMBER OF ACCOUNTS AND ACTUAL METERED QUANTITIES FROM JULY 1, 2020 - JUNE 30, 2021	
FOR BUDGET FY 2021 RATES	
					Revenue							
		Average			producing		Commodity	Monthly	Monthly	Total	Total	
		daily usage	# of acc'ts	2020-2021	2019-2020	AC/acct	Charge	AC	Commodity	Monthly	Gallons	
PHASE I & PHASE II	 (gpd)		Jun 30, 2019	additions	     accounts		per mo	   per 1000 gal 	Revenue	Revenue	Revenue	Per Day	
I P01	POT IRRIGATION 5/8	692	7		7	$47.66	$2.42	$334	$352	$685	4,847	
I P02	POT IRRIGATION 1"	0	0		0	$119.14	$2.42	$0	$0	$0	0	
I P03	POT IRRIGATION 1.5"	3,762	4		4	$238.29	$2.42	$953	$1,093	$2,046	15,049	
I P04	POT IRRIGATION 2"	20,562	2		2	$381.26	$2.42	$763	$2,986	$3,748	41,124	
IPO5	POT IRRIGATION 3"	25,163	 	1		 	1	$714.86	$2.42  		$715		$1,827		$2,542		25,163	
	    Subtotal Potable Irrigation 		14		14  		Potable Irrigation		$2,764	$6,257	$9,021	86,183	

I 001	EFFL. IRRIGATION 5/8 SM	
IA01	EFFL. IRRIGATION 5/8 MED	
IB01	EFFL. IRRIGATION 3/4 LRG	
I MO2	MIN. M.F./UNITS	
I 002	EFFL. IRRIGATION 1"	
I 003	EFFL. IRRIGATION 1.5"	
I 004	EFFL. IRRIGATION 2.0"	
I 005	EFFL. IRRIGATION 3.0"	
I 006	EFFL. IRRIGATION 4.0"	
I 100	EFFL. IRRIGATION HDGC	
I 101	EFFL. IRRIGATION-OHGC	
I 999	CONSUMPTION ONLY DCDD	
	 	Subtotal Irrigation Accounts  	

607	243	5	248	$17.33	$0.80	$4,298	$3,612	$7,910	150,489	
935	313	5	318	$17.33	$0.80	$5,511	$7,137	$12,648	297,393	
2,034	170	5	175	$17.33	$0.80	$3,033	$8,543	$11,575	355,942	
0	152		152	$17.33	$0.80	$2,634	$0	$2,634	0	
1,388	13		13	$43.33	$0.80	$563	$433	$996	18,043	
3,792	10		10	$86.65	$0.80	$867	$910	$1,777	37,923	
8,064	27		27	$138.64	$0.80	$3,743	$5,225	$8,969	217,724	
16,407	8		8	$259.95	$0.80	$2,080	$3,150	$5,230	131,258	
26,243	7		7	$433.25	$0.80	$3,033	$4,409	$7,442	183,703	
206,661	1		1	$10,398.00	$0.40	$10,398	$2,480	$12,878	206,661	
289,435	1		1	$2,339.35	$0.40	$2,339	$3,473	$5,813	289,435	
51,482	 	0		1	$0.00			$0	$0	51,482	
	973		988	 	Effluent Irrigation			$41,263	$45,629	$86,892	2,026,237	

S M02	SEWER MIN. M.F./UNIT	
S 011	SEWER RESIDENTIAL	
S 012	SEWER RES 1"	
S 014	SEWER RES 2"	
S 015	SEWER RES 3"	
S 001	SEWER NON RES	
S 002	SEWER NON RES 1"	
S 003	SEWER NON RES 1.5"	
S 004	SEWER NON RES 2"	
S 005	SEWER NON RES 3"	
S 020	SEWER MULTI FAM RES.	
	 	Subtotal Sewer Accounts		

0	1,290		1,290	$17.33		$22,356		$22,356	0	
132	1,171	15	1,186	$17.33	$2.73	$20,553	$12,838	$33,391	156,750	
194	21		21	$17.33	$2.73	$364	$334	$698	4,080	
0	0		0	$17.33	$2.73	$0	$0	$0	0	
0	0		0	$17.33	$2.73	$0	$0	$0	0	
831	21		21	$17.33	$3.83	$364	$2,005	$2,369	17,446	
1,311	5		5	$43.33	$3.83	$217	$753	$970	6,557	
458	1		1	$86.65	$3.83	$87	$53	$139	458	
1,428	7		7	$138.64	$3.83	$970	$1,149	$2,119	9,996	
1,648	2		2	$259.95	$3.83	$520	$379	$899	3,296	
4,880	 	32		32		$2.73	$0	$12,790	$12,790	156,162	
	2,550		2,565	 	Sewer			$45,431	$30,300	$75,730	354,746	

0	1		1	$0.00	
0	71	6	65	$38.89	
0	480	9	471	$14.69	
0	 	4		4	$30.02	
	552		537	    Availability Charges		

$0	
$2,528	
$6,919	
$120	
$9,447	

$0	0	
$2,528	0	
$6,919	0	
                         $120  	0	
$9,447		

W A01	AVAIL CHARGE 1.5 DU	
W A02	AVAIL CHARGE (Phase I Lots)	
W A03	AVAIL CHARGE (Phase I I Lots)	
W A09	AVAIL CHARGE W/S ONLY	
	   Subtotal Availability Charge Accounts	
W M02	WATER MIN M.F./UNIT	
W F01	FIRELINE BY-PASS 5/8"	
W F02	FIRELINE BY-PASS 1"	
W F04	FIRELINE BY-PASS 4"	
W 001	WATER NONRESID. 5/8"	
W 002	WATER NONRESID. 1"	
W 003	WATER NONRESID. 1.5"	

0	1,282	1,282	$17.33		$22,217		$22,217	0	
1	41	41	$17.33	$2.42	$711	$4	$714	50	
0	0	0	$43.33	$2.42	$0	$0	$0	0	
0	0	0	$433.25	$2.42	$0	$0	$0	0	
678	26	26	$17.33	$2.42	$451	$1,279	$1,730	17,618	
1,568	6	6	$43.33	$2.42	$260	$683	$943	9,407	
458	1	1	$86.65	$2.42	$87	$33	$120	458	

DUNES COMMUNITY DEVELOPMENT DISTRICT BUDGET REVENUE PROJECTIONS	
BASED ON NUMBER OF ACCOUNTS AND ACTUAL METERED QUANTITIES FROM JULY 1, 2020 - JUNE 30, 2021	
FOR BUDGET FY 2021 RATES	
					Revenue							
		Average			producing		Commodity	Monthly	Monthly	Total	Total	
		daily usage	# of acc'ts	2020-2021	2019-2020	AC/acct	Charge	AC	Commodity	Monthly	Gallons	
PHASE I & PHASE II	 (gpd)		Jun 30, 2019	additions	     accounts		per mo	   per 1000 gal 	Revenue	Revenue	Revenue	Per Day	
W 004	WATER NONRESID. 2"	1,026	6		6	$138.64	$2.42	$832	$447	$1,279	6,154	
W 005	WATER NONRESID. 3"	1,648	2		2	$259.95	$2.42	$520	$239	$759	3,296	
W 011	WATER RESIDENTIAL	143	1,170	15	1,185	$17.33	$2.42	$20,536	$12,340	$32,876	169,975	
W 012	WATER RESID. 1"	200	22		22	$43.33	$2.42	$953	$320	$1,273	4,401	
W 014	WATER RESID. 2"	0	0		0	$138.64	$2.42	$0	$0	$0	0	
W 015	WATER RESID. 3"	0	0		0	$259.95	$2.42	$0	$0	$0	0	
W 020	WATER MULTI FAM RES.	5,224	32		32		$2.42	$0	$12,137	$12,137	167,174	
W 888	CONSUMPTION ONLY DCDD	14,595	1		1	$0.00		$0	$0	$0	14,595	
W 999	CONSUMPTION ONLY DCDD	1,846	 	5		 	5	$0.00		                       $0		$0		$0		9,230	
	 	Subtotal Water Accounts			2,594		2,609    	Water (Excl. Potable Irr.) 	$46,566	$27,481	$74,047	402,357	

MONTHLY CHG.	$142,706	$103,410	$246,116	

ANNUAL MIN. CHG.	$1,712,471		
ANNUAL COMMODITY CHG.	$1,240,926	
ANNUAL TOTAL REVENUES		$2,953,397	
METER FEES		$8,000	
INTEREST INCOME		$7,000	
BACKFLOW PREV.		$100	
MISCELLANEOUS INCOME		$5,000	
CITY OF PALM COAST LEASE		 	$40  	
SUBTOTAL (CONNECTION FEES EXCLUDED)	 	$2,973,537  	
ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS	($20,000)	
CONNECTION FEES 6 WATER, SEWER & IRR. PHASE I)	$27,000	
TOTAL REVENUE (CONNECTION FEES INCLUDED)	 	$2,980,537  	

SUMMARY PER MONTH:				gal./day	
Water	$56,013	$27,481	$83,494	402,357	
Wastewater	$45,431	$30,300	$75,730	354,746	
Effluent Reuse	$28,525	$42,310	$70,836	1,530,140	
Golf Course	$12,737	$5,953	$18,691	496,096	
Subtotal	$142,706	$106,045	$248,751		

SUMMARY PER YEAR:				
Water	$672,152	$329,777	$1,001,930	
Wastewater	$545,167	$363,595	$908,762	
Effluent Reuse	$342,303	$507,726	$850,029	
Golf Course	$152,848	$71,438	$224,286	
Subtotal	$1,712,471	$1,272,535	$2,985,007	

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

NO.	EQUIPMENT	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT CYCLE (YEARS)	ANTICIPATED
REPLACEMENT FY	ORIGINAL COST	COMMENTS	FY22	FY23	FY24	FY25	FY26	FY27	FY28	FY29	
2016	10	2026	10,000   Will not replace/use dump truck
FORD F-450 UTILITY TRUCK W/AUTOCRANE	2019	10	2029	40,000	71,000
3	GATOR 2	2020	10	2030	9,000
4	GATOR	09-10	10	2021	11,000	16,000
5	JOHN DEERE BACKHOE/LOADER	07-08	15	2024	48,000	120,000
6	PICKUP TRUCK 2 - 2009 FORD RANGER 4X4 (BRIDGE TRUCK)	08-09	N/A	2024	22,000
7	PICKUP TRUCK 4 - 2017 GMC SIERRA	2017	10	2027	26,000	26,000
8	PICKUP TRUCK 5 - 2017 CHEVY SILVERADO	2017	10	2027	26,000	26,000
9	SUV 1 - 2016 DODGE JOURNEY	2016	10	2026	20,000	25,000
10	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	2024	6,000	6,000
11	PICKUP TRUCK 6 - PAUL'S TRUCK	2018	10	2028	28,000	28,000
12	GENERATOR 1 - Generac***	2001	2021	19,000	50,000
13	PORTABLE PUMP 1 - Godwin	2013	10	2023	36,000	36,000
14	VACTOR TRAILER**	2005	2021	18,000	80,000
TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2031	2,000
JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	2026	25,000	25,000
17	MINI TRACKHOE	2019	10	2029	64,000	64,000
18	DUMPTRUCK	2019	10	2029	78,000	78,000
19	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	2030	31,000
20	TRACKHOE TRAILER	2019	10	2029	7,000	7,000
FORD F-350 CRANE TRUCK	2009	29,000 Will not replace/Trade in on crew cab

590,000	95,000	36,000	120,000	56,000	66,000	52,000	28,000	220,000	

PROPOSED CREW CAB PICKUP	2022	10	2032	35,000   Trade Journey in on this	15,000

TOTALS=

DCDD PUMP STATION REHABILITATION SCHEDULE

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT FY	ANTICIPATED
COST	COMMENTS	FY22	FY23	FY24	FY25	FY26	FY27	FY28	FY29	FY30	

1	Granada Dr.	1990	2025	$
Granada Dr. and Vilano Ct.	1990	2026	$
Rue Grande Mer	1990	2027	$
Camino Del Mar	1990	2033	$
300 Camino Del Sol	1990	2021	$
Camino Del Rey ( Triplex )	1990	2028	$
7	La Costa	1995	2029	$
8	Madeira	1991	2030	$
Hammock Dunes Sales Center	1993	2031	$
34 Island Estates Parkway	1990	2020	$
84 Island Estates Parkway	1990	2021	$
128 Island Estates Parkway	1990	2022	$
172 Island Estates Parkway	1990	2023	$
San Gabriel	1990	2032	$
15
16
17
18
19
20
21
22
23
24
25
26

$	1,250,000	$	125,000	$	-	$	125,000	$	-	$	125,000	$	125,000	$	125,000	$	125,000	$	125,000	

TOTALS=

125,000
125,000
125,000
- 125,000
125,000
125,000
125,000
-
- 125,000
125,000
125,000
-

Need to Raise

Need To Raise Rehabbed in 2021

$	125,000

$	125,000

$

$	125,000

$	125,000	
$	125,000	
$	125,000	

125,000

DCDD PONY PUMP INSTALLATION SCHEDULE

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT FY	ANTICIPATED
COST	COMMENTS	FY22	FY23	FY24	

Hammock Beach Parkway	1990	2021	$
Ocean Way	2022	$
Camino Del Mar	2023	$

140,000
- 140,000

$ 140,000

$ 140,000

$	280,000	$ 140,000	$ 140,000	

TOTALS=

FUND BALANCES

W-1	

STARTING BALANCE AS OF 6-1-21	WATER AND SEWER ACCOUNT	

$	4,075,425.80	
W-2	FY 21 EXPENDITURES		$	(200,000.00)	
W-3	FY 22 EXPENDITURES		$	(545,000.00)	
W-4	FY 23-27 EXPENDITURES		$ (1,785,000.00)	
W-5	CONTRIBUTIONS TO RESERVES 23-27	

ENDING BALANCE=	$	2,500,000.00

$	4,045,425.80	

BRIDGE ACCOUNT	
Current FY Capital Improvements:	Cost

B-1 STARTING BALANCE AS OF 6-1-21	$ 10,753,376.36
B-2 FY 21 EXPENDITURES	$ (1,400,000.00)
B-3 FY 22 EXPENDITURES	$	(40,000.00)
B-4 FY 23-27 EXPENDITURES	$ (3,050,000.00)
B-5 CONTRIBUTIONS TO RESERVES 23-27	$	1,250,000.00

ENDING BALANCE=	$	7,513,376.36	

GENERAL FUND ACCOUNT	
Current FY Capital Improvements:

STARTING BALANCE AS OF 6-1-21
FY 21 EXPENDITURES G-3 FY 22 EXPENDITURES
G-4 FY 23-27 EXPENDITURES G-5 TRANSFERS IN	Cost

$	313,758.51
$	-
$	-
$	-

ENDING BALANCE=	$	313,758.51	

	

	

TOTAL ALL FUNDS=	$ 11,872,560.67

D.

Engineer Report

HD Parkway - ICWW Bridge - Repair Plans
Kisinger, Campo and Associates (KCA) performed required biennial inspections of the Hammock Dunes Bridge in 2017 and 2019. Inspection results indicated acceptable Sufficiency Ratings and Health Indices with little to no change between 2017-2019. The inspection results also indicated further items of repair for future consideration. A resulting work authorization for design services was issued to KCA in November 2019 for developing bridge repair plans.

Final plans and bid documents were completed with costs estimated by the Engineer at $ 1.131 Million. In October 2020, the Board approved the Engineer’s (KCA) recommendation for contract award to lowest qualified bidder, Sieg & Ambachtsheer, DeLand, FL, in the amount of $824,950. The Board also approved an engineering proposal from KCA/ Kissinger Campo Construction Services (KCCS) for Construction Engineering and Inspection (CEI) Services for oversight of the bridge repair project for a not to exceed amount of $90,285. A preconstruction conference was held on November 4, 2020 and a Notice to Proceed date of February 8, 2021 was established with the Contractor. The Engineer approved the Contractor’s Project Work Schedule illustrating the project is anticipated to be substantially complete by late July 2021. Additional elements of work to improve electrical conductivity / anodic protection were decided upon and pricing determined appropriate. Upcoming work includes continued anode installation, remaining ladder removal, replacement of pedestrian railing, set up for jacking of bridge deck to replace bearing pads, and maintenance of traffic. The Engineer and District authorized Pay Application No. 3 in the amount of $129,233 for work completed and related to maintenance of traffic, fender ladder removal, cathodic protection, and restoration of spalled concrete areas on structure.

Bi-Annual (2021) Bridge Inspection activities underway week of May 26, 2021, by KCABI. It was discussed that a preliminary/ draft report of inspection results could be beneficial for identifying other deficiencies for repair consideration during this contract as well as being a good check for the work performed to date. Nothing new to report.

Standby, Emergency Pumps
Recovery efforts following Hurricanes Mathew and Irma indicated a need for provision of additional emergency backup pumping equipment to maintain sewer service to our customers during extended power outage periods. This is a budgeted annual capital improvement item. Priority 1 & 2 Facilities completed.

Priority 3 Facilities (2019-20): Lift Station (LS) -10, 34 Island Estates and LS-15, Ocean Way S: Status: Final walk through with consultant and staff held on June 2. Awaiting receipt of record drawings, final pay request and project closeout.

Priority 4 Facilities (2020-21): LS-16, Ocean Way N Status: Quotations received from three (3) interested contractors ranging from $47,245 to $61,000. A purchase order was issued to RCM Utilities, LLC located in Eustis, FL in the amount of
$47,245. Contractor shop drawing submittals for materials were approved by District and Engineer. Awaiting receipt of project schedule to be based on acquisition time for materials. Godwin bypass pump delivered and stored at plant.

WTP Reverse Osmosis (RO) Membrane Evaluation - Replacement
The current water treatment plant RO Skids 1 & 2 have been in operation since 2007. These older two (2) skids are illustrating signs of wear and a lessened capacity to efficiently process water compared to previous periods. The engineering scope of work includes an evaluation of various membrane manufacturer products available and their compatibility to effectively treat and process the District’s raw water constituents to obtain finished water quality parameters desired. Staff received final RFP document and exhibits and provided comments for final acceptance. RFP was issued on March 15, 2021, to select membrane manufacturer
/ installer teams for membrane manufacturer/ installer team pricing and qualifications proposals due April 20, 2021. Two (2) proposals were received upon re-issuance of the modified RFP. Staff issued purchase order to highest ranked proposer, Aerex Industries, Inc., in the amount of $138,000. Aerex prepared and forwarded project submittals and a tentative schedule. Aerex representatives also attended plant visit (6/22) to familiarize themselves with the DCDD plant equipment and layout and to discuss performance of services with operations staff. Options for disinfection and testing activities were discussed and further plan refinements are underway.

Stormwater Utility Program Development & Implementation
A project kick-off meeting was held with staff and consultant team (CDM Smith) on February 26, 2020 to discuss project goals and to better familiarize their understanding of the District’s overall stormwater system configuration, available mapping and records resources and other information concerning the District’s utility billing system and processing procedures. CDM continues to update the stormwater atlas and database with additional information provided by staff. Virtual meeting held with consultant on January 13, 2021 for review of stormwater system program considerations scheduled for presentation to the Board in February 2021. Virtual meeting held with consultant and attorney on May 28, 2021, for review of draft stormwater rule, rate schedule and frequently asked questions flyer for proposed stormwater utility program. Proposed Chapter 4 Stormwater Rules were presented to Board of Supervisors on June 11, 2021. The Board provided suggested rule revisions. A customer flyer is being developed to share program information with homeowner associations, customers, and community in upcoming months. A community workshop is tentatively scheduled in August to present the stormwater utility and program.

Hammock Dunes Bridge Toll Facility Improvements
Contractor Pay Application Request No. 7 in the amount of $36,500 was approved. Base Bid portion of project (Generator & Fuel Tank Removal/ Replacement) is 100% complete. Generator start-up scheduled with contractor and manufacturer was successful. Notice to Proceed dated January 4, 2021 was issued to the Contractor for the Additive Alternate Bid portion (Building & Site Renovations). The Contractor provided a preliminary project schedule with tentative project substantial completion to occur (1/22). Contractor received Building Permit issued by Flagler Co. on March 5, 2021. Relocation and installation of the fire hydrant and water service facilities are nearly completed with minor adjustments pending. Grading of suitable fill material nearing completion with installation of the subsurface drainage system to occur afterwards. The Contractor provided an updated project schedule with tentative project substantial completion to occur (4/22). Shop drawing items received to date have been approved. Continuing coordination of temporary office trailer related improvements. The project is approximately 20% complete.

WTP Risk & Resilience (R&R) Assessments / Emergency Response Plans
The America’s Water Infrastructure Act (AWIA) of 2018 requires community potable water utilities serving populations greater than 3,300 to complete and submit certifications for Risk & Resilience Assessments (RRAs) and Emergency Response Plans (ERPs). AWIA certifications are to be submitted to the United States Environmental Protection Agency (EPA). Dunes Community Development District (Dunes CDD) owns and operates a community water system (CWS) serving a population of greater than 3,300 and is therefore required to complete an RRA. The RRA deadline for Dunes CDD Utility Division is June 30, 2021 with subsequent certification of Emergency Response Plan due six (6) months afterward.

Staff met with consultant (Mead & Hunt) on April 13 to review the Draft - Technical Memorandum (TM) along with the AWIA Small System RRA Checklist and Spreadsheet provided on March 16, 2021. Staff awaiting final edits for completion of the assessment portion of the project. Staff recently responded to correspondence received from the FDEP confirming that the required assessment activity is on schedule. Awaiting receipt of final assessment report executive summary along with drafts of subsequent Emergency Response Plan. On June 16, 2021, District staff completed certification activity notifying EPA that the Dunes CDD Community Water System RRA was completed.

Water/ Wastewater/ Consumptive Use Permit Regulatory Activities

Triennial sampling and testing of lead and copper is due in 2021 and must be conducted between June and September at pre-approved sample plan sites. Staff scheduled sampling activity with participating customers from previously approved sampling plan sites. Sampling was completed the week of June 25. Awaiting results of sampling effort and results will be provided to customers and FDEP.

E.

FISCAL YEAR 2021 TOLL REVENUES	
FY 2021	REVENUES			VEHICLES TRIPS	$/VEHICLE	
			%	TOTAL	PREVIOUS	% CHANGE		PREVIOUS	% CHANGE			TURN ARND/		
		BRIDGE	CASH/	MONTHLY	YEAR	FROM PRIOR		YEAR	FROM PRIOR		BRIDGE	VIOLATION/		
MONTH	CASH	PASS	BPASS	COLLECTIONS	COLLECTIONS	YEAR	TOTAL	VEHICLES	YEAR	CASH	PASS	EMPLOYEE		
OCTOBER 2020	$	64,428.50	$	73,735.79	87.38%	$	138,164.29	$     128,884.66	6.72%	168,626	165,694	1.77%	31,543	133,773	3,310	$	0.819353	
NOVEMBER 2020	$	57,367.50	$	68,245.58	84.06%	$	125,613.08	$     124,029.35	1.26%	155,279	159,314	-2.53%	28,058	124,332	2,889	$	0.808951	
DECEMBER 2020	$	57,045.00	$	71,197.03	80.12%	$	128,242.03	$     125,797.33	1.91%	160,611	162,010	-0.86%	27,966	129,309	3,336	$	0.798464	
JANUARY 2021	$	52,911.50	$	71,888.30	73.60%	$	124,799.80	$     128,163.86	-2.70%	159,997	171,138	-6.51%	25,878	130,723	3,396	$	0.780013	
FEBRUARY 2021	$	55,170.50	$	71,622.16	77.03%	$	126,792.66	$     131,928.40	-4.05%	158,834	169,696	-6.40%	27,023	129,119	2,692	$	0.798272	
MARCH 2021	$	81,335.00	$	85,526.29	95.10%	$	166,861.29	$     133,865.52	19.77%	196,411	164,738	19.23%	39,898	152,763	3,750	$	0.849552	
APRIL 2021	$	78,237.50	$	82,607.86	94.71%	$	160,845.36	$	5,316.13	96.69%	188,895	109,810	72.02%	38,384	147,226	3,285	$	0.851507	
MAY 2021	$	86,721.00	$	84,006.43	103.23%	$	170,727.43	$     120,577.59	29.37%	194,941	158,808	22.75%	42,593	148,879	3,469	$	0.875790	
JUNE 2021	$	86,883.50	$	79,693.99	109.02%	$	166,577.49	$     149,790.26	10.08%	185,781	172,911	7.44%	42,718	139,554	3,509	$	0.896634	
JULY 2021					$     159,226.81			179,788						
AUGUST 2021					$     130,582.23			162,252						
SEPTEMBER 2021					$     124,254.69			155,693						
					$ 1,462,416.83			1,931,852						
TOTALS=	$	620,100.00	$	688,523.43		$  1,308,623.43			1,569,375			304,061	1,235,678	29,636		
PERCENT OF TOTAL=	47.4%	52.6%								19.4%	78.7%	1.9%		
														
AVERAGES=	$	68,900.00	$	76,502.60	89.36%	$	145,402.60			174,375			33,785	137,298	3,293		
														
12 MONTH PROJECTION=	$	826,800.00	$	918,031.24		$  1,744,831.24			2,092,500			405,415	1,647,571	39,515		
														
FY 21 BUDGETED PROJECTION=	$	1,695,750													
	12345	=Revised number												

Z:\Manager'sShared\Bridge\Toll Revenue Collected by Month.xlsxToll Revenue Collected by Month.xlsx

LOYALTY CARD TRAFFIC ANALYSIS	
																	
TIME PERIOD:	1/1/21 TO 6/1/21				TIME PERIOD:	1/1/20 TO 6/1/20				TIME PERIOD:	1/1/19 TO 6/1/19			
																	
CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL		CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL		CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL	
																	
CREDIT CARD	17,721	1.96%	$     36,623	4.85%		CREDIT CARD	0	0.00%	$	-	0.00%		CREDIT CARD	0	0.00%	$	-	0.00%	
EMERGENCY	2,407	0.27%	$	-	0.00%		EMERGENCY	2,831	0.36%	$	-	0.00%		EMERGENCY	2,537	0.29%	$	-	0.00%	
EMPLOYEE CARD	5,290	0.58%	$	-	0.00%		EMPLOYEE CARD	3,953	0.51%	$	-	0.00%		EMPLOYEE CARD	5,063	0.58%	$	-	0.00%	
EXPRESS CARD	637,436	70.38%	$ 322,103	42.63%		EXPRESS CARD	491,887	63.08%	$ 249,501	47.58%		EXPRESS CARD	654,854	74.62%	$     331,773	44.65%	
LOYALTY CARD	76,499	8.45%	$     76,499	10.12%		LOYALTY CARD	34,707	4.45%	$     34,707	6.62%		LOYALTY CARD	51	0.01%	$	51	0.01%	
TURNAROUND	5,199	0.57%	$	-	0.00%		TURNAROUND	8,063	1.03%	$	-	0.00%		TURNAROUND	10,315	1.18%	$	-	0.00%	
CASH	157,362	17.37%	$ 320,430	42.40%		CASH	117,993	15.13%	$ 240,209	45.80%		CASH	201,915	23.01%	$     411,162	55.34%	
VIOLATIONS	3,835	0.42%	$	-	0.00%		VIOLATIONS	120,302	15.43%	$	-	0.00%		VIOLATIONS	2,846	0.32%	$	-	0.00%	
																	
TOTALS=	905,749	100.00%	$ 755,654	100.00%		TOTALS=	779,736	100.00%	$ 524,417	100.00%		TOTALS=	877,581	100.00%	$     742,986	100.00%	
DAILY AVERAGE=	6,038		$ 5,037.70			DAILY AVERAGE=	5,198		$ 3,496.11			DAILY AVERAGE=	5,851		$  4,953.24		
LOYALTY CARD DAILY TRAFFIC (150)
DAYS	

510					LOYALTY CARD
DAILY TRAFFIC (150) DAYS	

231					
LOYALTY CARD DAILY TRAFFIC (150) DAYS	

0.34				

LC ADDITIONAL TRAFFIC PER HOUR FOR 14 HOURS	

36					
LC ADDITIONAL TRAFFIC PER HOUR FOR 14 HOURS	

17					
LC ADDITIONAL TRAFFIC PER HOUR FOR 14 HOURS	

0.02				
																	
LOYALTY CARD FIRST SALE WAS ON 5-22-19				CC WENT IN BOOTHS 7-22-20										
																	
ON 4/9/21, IN THE AFTERNOON, TRAFFIC WAS BACKED UP ALMOST TO THE TOLL PLAZA	
TIME PERIOD:	4/9/21					TIME PERIOD:	4/4/21 TO 4/10/21				TIME PERIOD:	4/1/21 TO 4/30/21			
																	
CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL		CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL		CLASS	TRAFFIC	% OF TOTAL	REVENUE	% OF TOTAL	
																	
CREDIT CARD	133	1.80%	$	272	4.24%		CREDIT CARD	950	2.02%	$	1,951	4.71%		CREDIT CARD	3,802	2.01%	$	7,869	4.89%	
EMERGENCY	21	0.28%	$	-	0.00%		EMERGENCY	123	0.26%	$	-	0.00%		EMERGENCY	488	0.26%	$	-	0.00%	
EMPLOYEE CARD	49	0.66%	$	-	0.00%		EMPLOYEE CARD	245	0.52%	$	-	0.00%		EMPLOYEE CARD	1,078	0.57%	$	-	0.00%	
EXPRESS CARD	4,971	67.17%	$	2,505	39.03%		EXPRESS CARD	31,425	66.83%	$     15,868	38.33%		EXPRESS CARD	130,673	69.15%	$	66,028	41.03%	
LOYALTY CARD	694	9.38%	$	694	10.81%		LOYALTY CARD	4,435	9.43%	$	4,435	10.71%		LOYALTY CARD	16,617	8.79%	$	16,617	10.33%	
TURNAROUND	51	0.69%	$	-	0.00%		TURNAROUND	227	0.48%	$	-	0.00%		TURNAROUND	1,071	0.57%	$	-	0.00%	
CASH	1,452	19.62%	$	2,947	45.92%		CASH	9,422	20.04%	$     19,146	46.25%		CASH	34,595	18.31%	$	70,395	43.75%	
VIOLATIONS	30	0.41%	$	-	0.00%		VIOLATIONS	194	0.41%	$	-	0.00%		VIOLATIONS	648	0.34%	$	-	0.00%	
																	
TOTALS=	7,401	100.00%	$	6,418	100.00%		TOTALS=	47,021	100.00%	$     41,400	100.00%		TOTALS=	188,972	100.00%	$     160,909	100.00%	
						DAILY AVERAGE=	6,717		$ 5,914.34			DAILY AVERAGE=	6,299		$  5,363.62		
																	
OBSERVATIONS:																	
On 4/9//21, traffic was backed up nearly to the toll booth. This analysis shows that day, week and month in an effort to find some correlation to the Loyalty Cards							
In order of most efficient the payment options are: Express Card, Loyalty Card, Credit Card and Cash											
Credit Card efficiency increases toll booth throughput as opposed to cash													
This analysis only looks at the eastbound bridge traffic and not the whole intersection												

Z:\Manager'sShared\Bridge\Loyalty Card Traffic.xlsxLoyalty Card Traffic.xlsx

F.

DUNES COMMUNITY DEVELOPMENT DISTRICT	
FY 2021 ADDITIONAL BUDGET ITEMS	
									
		FUND CLASSIFICATION		BOARD MEETING		
ITEM	AUTHORIZED EXPENDITURES	GENERAL	BRIDGE	W&S	TOTAL	CLASSIFICATION	AUTHORIZED	NOTES	
									
1	Water Plant Degassifier Repair			$	13,386.00	$	13,386.00	O&M	1/8/2021		
2	Spare RO Skid Pump			$	30,230.00	$	30,230.00	O&M	2/12/2021		
3	Consulting Fee			$	6,000.00	$	6,000.00	O&M	5/14/2021		

									

									

									
	SUB-TOTALS=	$	-	$	-	$	49,616.00	$	49,616.00				
									
	UPCOMING ITEMS								
i.									

									
	SUB-TOTALS=	$	-	$	-	$	-	$	-				
									
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	-	$	-	$	49,616.00	$	49,616.00				

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET								
A	Repair Damaged Sidewalk Sections near bridge and on Parkway		$	15,190.00			O&M			

									
	SUB-TOTALS=	$	-	$	15,190.00	$	-	$	-				

Z:\Manager'sShared\Budget\Additional Budgeted Items.xlsxAdditional Budgeted Items.xlsx 6/30/202112:06 PM

G.

DUNES
COMMUNITY DEVELOPMENT DISTRICT
Unaudited Financial Statements as of
May 31, 2021

Board of Supervisors Meeting July 9, 2021

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
May 31, 2021

	 	Major Fund	
 	General		
ASSETS:		
Cash	$13,976	
Assessments Receivable	$2,496	
Due from other Funds	$11,962	
Investments	$313,759	
TOTAL ASSETS	 	$342,192 	
LIABILITIES AND FUND BALANCES:		
Liabilities:		
Accounts Payable	$8,204	
Due to Other Funds	$2,683	
TOTAL LIABILITIES	 	$10,887 	
Fund Balances:		
Assigned:		
Current year's expenditures	$65,460	
Unassigned	$265,845	
TOTAL FUND BALANCES	 	$331,305 	
TOTAL LIABILITIES & FUND BALANCE	 	$342,192 	

Page 1

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Period Ended May 31, 2021

 EXPENSE CODE	                REVENUES:		
 DESCRIPTION			GENERAL
  FUND BUDGET 		PRORATED BUDGET
     THRU 05/31/21			ACTUAL
  THRU 05/31/21  		
 	VARIANCE		
001.300.31900.10000		Maintenance Taxes		$197,000		$195,013		$195,013		$0	
001.300.36100.11000		Interest Income		 	$1,056 		 	$704 		 	$253 		 	($451) 	
TOTAL REVENUES				 	$198,056 		 	$195,717 		 	$195,266 		 	($451) 	
EXPENDITURES:											
Administrative											
001.310.51300.11000		Supervisor Fees		$14,000		$9,333		$8,000		$1,333	
001.310.51300.21000		FICA Expense		$1,071		$714		$612		$102	
001.310.51300.31100		Engineering/Software Services		$20,000		$13,333		$0		$13,333	
001.310.51300.31500		Attorney		$11,000		$7,333		$8,533		($1,199)	
001.310.51300.32000		Collection Fees/Payment Discount		$12,000		$10,805		$10,805		$0	
001.310.51300.32200		Annual Audit		$3,440		$2,293		$500		$1,793	
001.310.51300.34000		Management Fees		$9,800		$6,533		$6,533		($0)	
001.310.51300.35100		Computer Time		$1,000		$667		$667		$0	
001.310.51300.40000		Travel Expenses		$2,000		$1,333		$0		$1,333	
001.310.51300.42000		Postage & Express Mail		$3,000		$2,000		$1,882		$118	
001.310.51300.42500		Printing		$2,500		$1,667		$1,228		$438	
001.310.51300.45000		Insurance		$17,297		$14,495		$14,495		$0	
001.310.51300.48000		Advertising Legal & Other		$1,500		$1,000		$3,212		($2,212)	
001.310.51300.49000		Bank Charges		$600		$400		$970		($570)	
001.310.51300.49100		Contingencies		$4,000		$2,667		$1,708		$958	
001.310.51300.51000		Office Supplies		$2,000		$1,333		$336		$998	
001.310.51300.54000		Dues, Licenses & Subscriptions		$1,000		$667		$175		$492	
001.320.53800.12000		Salaries		$139,918		$91,485		$90,260		$1,225	
001.320.53800.21000		FICA Taxes		$12,416		$8,118		$6,339		$1,780	
001.320.53800.22000		Pension Expense		$11,193		$7,319		$7,916		($597)	
001.320.53800.23000		Health Insurance Benefits		$27,631		$18,421		$14,054		$4,367	
001.320.53800.24000		Workers Comp Insurance		$3,600		$3,600		$4,016		($416)	
001.320.53800.64000		Capital Improvements		 	$150,000 		 	$100,000 		 	$63,135 		 	$36,865 	
TOTAL ADMINISTRATIVE				 	$450,967 		 	$305,517 		 	$245,375 		 	$60,142 	
General System Maintenance											
001.320.53800.43000		Electric (7 Aerators)		$15,000		$10,000		$7,255		$2,745	
001.320.53800.46500		Lake Maintenance		$88,000		$58,667		$43,862		$14,805	
001.320.53800.46200		Landscaping		$35,000		$23,333		$22,507		$826	
001.320.53800.52100		Grass Carp		$3,000		$2,000		$0		$2,000	
001.320.53800.46700		Storm Drain System Maintenance		$40,000		$26,667		$780		$25,887	
001.320.53800.46000		Building Maintenance		$23,000		$15,333		$36,501		($21,168)	
001.320.53800.46300		Tree & Shrub Removal		$11,000		$7,333		$8,500		($1,167)	
001.320.53800.49200		R&M-Floating Fountains		$10,000		$6,667		$2,026		$4,641	
001.320.53800.49300		R&R-Equipment		 	$5,000 		 	$3,333 		 	$198 		 	$3,135 	
TOTAL GENERAL SYSTEM MAINTENANCE	 	$230,000 	 	$153,333 	 	$121,628 	 	$31,705 	
TOTAL EXPENDITURES	 	$680,967 		 	$458,850 		 	$367,003 		 	$91,847 	
Excess (deficiency) of revenues over (under) expenditures	
 	($482,910) 		
 	($263,133) 		
 	($171,737) 		
 	$91,396 	
Other Financing Sources/(Uses)
001.300.38100.10000	Interfund Transfer (From Bridge Fund)	
 	$417,450 		
 	$417,450 		
 	$417,450 		
 	$0 	
TOTAL OTHER FINANCING SOURCES/(USES)	 	$417,450 		 	$417,450 		 	$417,450 		 	$0 	
Net change in fund balance	($65,460)		$154,317		$245,713		$91,396	

FUND BALANCE - BEGINNING	
$65,460				
$85,592			
FUND BALANCE - ENDING	 	$0 				 	$331,305 			

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS

	9/30/20
Major Funds	4/30/21
Major Funds	5/31/21
 	Major Funds			
	
Water, Sewer and	Intracoastal	
Water, Sewer and	Intracoastal	Water, Sewer and	Intracoastal		
	Effluent Reuse	Waterway Bridge	Effluent Reuse	Waterway Bridge	Effluent Reuse	Waterway Bridge		
	   Enterprise Fund           Enterprise Fund 	   Enterprise Fund           Enterprise Fund 	   Enterprise Fund           Enterprise Fund 	 	Total		
ASSETS:					
Current Assets:					
Cash and Cash Equivalents:					
Cash - Operating Account	$627,330	$196,034	$239,592	$214,986	$404,331	$216,643	$620,974	
Cash - On Hand	---	$2,800	---	$2,800	---	$2,800	$2,800	
Petty Cash	---	$539	---	$1,282	---	$1,191	$1,191	
Investments:					
State Board - Surplus Funds	$3,940,943	$11,303,042	$4,423,682	$10,437,101	$4,075,426	$10,753,376	$14,828,802	
State Board - Community Projects	---	$96,234	---	$65,110	---	$65,116	$65,116	
Receivables
Utility Billing	
$279,600	
---	
$274,322	
---	
$264,810	
---	
$264,810	
Unbilled Accounts Receivable	$127,858	---	---	---	---	---	$0	
Due from Other Funds	---	$5,937	$1,724	$326,607	$332	$4,209	$4,541	
Noncurrent Assets: Prepaids	
$11,877	
$5,071	
$0	
$0	
$0	
$4,798	
$4,798	
Deposits	$1,000	---	$1,000	---	$1,000	---	$1,000	
Capital Assets:								
Land	$875,488	$85,000	$875,488	$85,000	$875,488	$85,000	$960,488	
Plant-Expansion (Net)	$4,588,225	---	$4,588,225	---	$4,588,225	---	$4,588,225	
Maintenance Building (Net)	$42,593	---	$42,593	---	$42,593	---	$42,593	
Equipment (Net)	$767,837	$42,142	$767,837	$42,142	$767,837	$42,142	$809,979	
Roadways (Net)	---	$1,440,913	---	$1,440,913	---	$1,440,913	$1,440,913	
Bridge Facility (Net)	---	$4,835,808	---	$4,835,808	---	$4,835,808	$4,835,808	
Improvements Other than Buildings (Net)	$14,420,222	---	$14,420,222	---	$14,420,222	---	$14,420,222	
Meters in the Field/Inventory (Net)	$0	---	$0	---	$0	---	$0	
Construction in Progress	 	$7,420,023 	 	$574,803 	 	$7,420,023 	 	$574,803 	 	$7,420,023 	 	$574,803 	    $7,994,826 	
TOTAL ASSETS	 	$33,102,997 	 	$18,588,323 	 	$33,055,683 	 	$18,026,551 	 	$32,861,262 	 	$18,026,798 	  $50,888,060 	

LIABILITIES:
Current Liabilities:
Accounts Payable	$149,073	$186,030	$75,967	$84,232	$85,249	$248	$85,497	
Retainage Payable	---	---	---	---	---	---	$0	
Due to Other Funds	$6,074	---	$288,853	---	$13,820	---	$13,820	
Due to Pension Fund	---	$0	---	---	---	---	$0	
Noncurrent Liabilities:								
Utility Deposits	$1,347	---	$1,347	---	$1,347	---	$1,347	
Customer Refunds Due	$3,350	---	$3,350	---	$3,350	---	$3,350	
Prepaid Connection Fees	$804,173	---	$779,673	---	$779,673	---	$779,673	
Deferred Toll Revenue (2)	 	--- 	 	$543,720 	 	--- 	 	$543,720 	 	--- 	 	$543,720 	 	$543,720 	
TOTAL LIABILITIES	 	$964,016 	 	$729,750 	 	$1,149,189 	 	$627,952 	 	$883,438 	 	$543,968 	    $1,427,406 	
NET POSITION								
Net Invested in Capital Assets	$28,114,388	$6,978,665	$28,114,388	$6,978,665	$28,114,388	$6,978,665	$35,093,053	
Restricted for Community Projects (1)	---	$96,096	---	$65,103	---	$65,103	$65,103	
Unrestricted	 	$4,024,593 	 	$10,783,812 	 	$3,792,106 	 	$10,354,830 	 	$3,863,436 	 	$10,439,061 	  $14,302,497 	
TOTAL NET POSITION	 	$32,138,981 	 	$17,858,573 	 	$31,906,494 	 	$17,398,599 	 	$31,977,824 	 	$17,482,830 	  $49,460,654 	

(1) Bridge Interlocal Agreement with County.
(2) Adjustment was made after conversion of new Toll System from bonus dollars.

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended May 31, 2021

 EXPENDITURE CODE	 OPERATNG REVENUES:	
 DESCRIPTION			WATER/SEWER
  FUND BUDGET 	PRORATED BUDGET
  THRU 05/31/21  	ACTUAL
  THRU 05/31/21  		
 	VARIANCE		
041.300.34300.30000	Water Revenue		$969,987	$646,658	$686,765		$40,107	
041.300.34300.50000	Sewer Revenue		$894,301	$596,201	$577,582		($18,618)	
041.300.34300.76000	Irrigation/Effluent		$1,147,185	$764,790	$698,678		($66,112)	
041.300.34300.10000	Meter Fees		$20,000	$13,333	$19,578		$6,244	
041.300.34300.10100	Connection Fees - W, S & I (75 units)		$20,000	$13,333	$48,500		$35,167	
041.300.36900.10000	CPC Effluent Agreement		$40	$27	$0		($27)	
041.300.34900.10200	Backflow Preventor/Misc.		$100	$67	$2,097		$2,031	
041.300.36900.10000	Misc. Income / Penalty		 	$14,007 	 	$9,338 	 	$15,851 		 	$6,513 	
TOTAL OPERATING REVENUES			 	$3,065,620 	 	$2,043,747 	 	$2,049,052 		 	$5,305 	
OPERATING EXPENSES								
Administrative 041.310.51300.31100	
Engineering		
$50,000	
$33,333	
$32,220		
$1,114	
041.310.51300.31500	Attorney		$35,000	$23,333	$4,275		$19,058	
041.310.51300.32200	Annual Audit		$7,740	$5,160	$1,125		$4,035	
041.310.51300.34000	Management Fees		$22,050	$14,700	$14,700		$0	
041.310.51300.40000	Travel Expenses		$15,000	$10,000	$8,437		$1,563	
041.310.51300.42000	Postage & Express Mail		$6,000	$4,000	$3,535		$466	
041.310.51300.42500	Printing & Mailing Utility Bills		$17,500	$11,667	$9,852		$1,815	
041.310.51300.48000	Advertising Legal & Other		$2,500	$1,667	$1,809		($142)	
041.310.51300.49000	Bank Charges		$10,000	$6,667	$2,321		$4,346	
041.310.51300.49100	Contingencies		$15,000	$10,000	$6,252		$3,748	
041.310.51300.51000	Office Supplies and Equipment		$15,000	$10,000	$8,235		$1,765	
041.310.51300.54000	Dues, Licenses & Subscriptions		$18,000	$12,000	$5,708		$6,292	
041.310.51300.54200	Permits Fees WTP & WWTP		$15,000	$10,000	$4,600		$5,400	
041.310.51300.55000	Land Leases & Easement Fees		$12,500	$12,500	$11,717		$783	
041.310.53600.12000	Salaries		$857,928	$560,953	$564,706		($3,754)	
041.310.53600.21000	FICA Taxes		$76,132	$49,779	$42,118		$7,661	
041.310.53600.22000	Pension Plan		$68,634	$44,876	$49,294		($4,418)	
041.310.53600.23000	Insurance Benefits (Medical)		$195,572	$130,381	$68,177		$62,204	
041.310.53600.24000	Workers Compensation Insurance		$19,080	$19,080	$21,332		($2,252)	
041.310.53600.25000	Unemployment Benefits		$5,000	$3,333	$1,375		$1,958	
041.310.53600.25000	Bad Debt Expense		$1,000	$667	$0		$667	
041.310.53600.41000	Telephone		$50,000	$33,333	$22,270		$11,063	
041.310.53600.41002	Payment Processing Service		$9,000	$6,000	$7,358		($1,358)	
041.310.53600.44000	Equipment Rentals & Leases		$7,000	$4,667	$3,633		$1,034	
041.310.53600.45000	Insurance		$112,433	$96,366	$96,366		$0	
041.310.53600.46100	Repair and Maintenance for Vehicles		$20,000	$13,333	$962		$12,371	
041.310.53600.52000	Supplies/Equipment General		$7,000	$4,667	$4,247		$420	
041.310.53600.52010	Tools		$6,000	$4,000	$6,184		($2,184)	
041.310.53600.52055	Uniforms/Supplies/Services		$12,000	$12,000	$11,346		$654	
041.310.53600.52100	Fuel for Vehicles		$9,500	$6,333	$5,754		$579	
041.310.53600.54100	Training & Travel Expenses		 	$9,000 	 	$6,000 	 	$3,820 		 	$2,180 	
TOTAL ADMINISTRATIVE			 	$1,706,569 	 	$1,160,795 	 	$1,023,728 		 	$137,067 	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended May 31, 2021

 EXPENDITURE CODE			
 DESCRIPTION			WATER/SEWER
  FUND BUDGET 	PRORATED BUDGET
  THRU 05/31/21  	ACTUAL
  THRU 05/31/21  		
 	VARIANCE		

Water System 041.320.53600.34800		

Water Quality Testing		

$25,000	

$16,667	

$9,672		

$6,994	
041.320.53600.43000		Electric		$125,000	$83,333	$68,864		$14,469	
041.320.53600.43100		Bulk Water Purchases		$20,000	$13,333	$7,090		$6,243	
041.320.53600.44000		Equipment Rentals & Leases		$1,000	$667	$0		$667	
041.320.53600.46000		Plant Maintenance Repair and Equipment		$90,000	$60,000	$106,255		($46,255)	
041.320.53600.46050		Distribution System Maintenance Repair and Equip.		$25,000	$16,667	$18,253		($1,587)	
041.320.53600.52000		Plant Operating Supplies		$20,000	$13,333	$10,316		$3,017	
041.320.53600.52200		Chlorine & Other Chemicals		$190,000	$126,667	$124,287		$2,379	
041.320.53600.61000		Meters New & Replacement		 	$50,000 	 	$33,333 	 	$2,928 		 	$30,405 	
TOTAL WATER SYSTEM				 	$546,000 	 	$364,000 	 	$347,667 		 	$16,333 	
Sewer System 041.330.53600.34800		
Water Quality Testing		
$15,000	
$10,000	
$13,709		
($3,709)	
041.330.53600.34900		Sludge Disposal		$33,000	$22,000	$36,858		($14,858)	
041.330.53600.43000		Electric		$51,000	$34,000	$39,829		($5,829)	
041.330.53600.44000		Equipment Rentals & Leases		$3,000	$2,000	$0		$2,000	
041.330.53600.46000		Plant Maintenance Repair and Equipment		$135,000	$90,000	$136,397		($46,397)	
041.330.53600.46050		Collection System Maintenance Repair and Equip.		$20,000	$13,333	$3,857		$9,476	
041.330.53600.46075		Lift Station Repair and Maintenance		$45,000	$30,000	$33,410		($3,410)	
041.330.53600.52000		Plant Operating Supplies		$20,000	$13,333	$982		$12,351	
041.330.53600.52200		Chlorine & Other Chemicals		 	$35,000 	 	$23,333 	 	$11,661 		 	$11,672 	
TOTAL SEWER SYSTEM				 	$357,000 	 	$238,000 	 	$276,703 		 	($38,703) 	
Irrigation System 041.340.53600.34800		
Water Quality Testing		
$5,000	
$3,333	
$1,332		
$2,001	
041.340.53600.43000		Electric		$50,000	$33,333	$42,112		($8,779)	
041.340.53600.43300		Effluent (Reclaimed Water) Purchases		$180,000	$120,000	$88,049		$31,951	
041.340.53600.44000		Equipment Rentals & Leases		$30,000	$20,000	$11,403		$8,597	
041.340.53600.46000		Plant Maintenance Repair and Equipment		$80,000	$53,333	$57,016		($3,683)	
041.340.53600.46050		Distribution System Maintenance Repair/Equip.		$25,000	$16,667	$8,795		$7,872	
041.340.53600.61000		Meters New & Replacement		 	$60,000 	 	$40,000 	 	$21,219 		 	$18,781 	
TOTAL IRRIGATION SYSTEM				 	$430,000 	 	$286,667 	 	$229,926 		 	$56,741 	
Contribution to Reserves 041.310.51300.63100		
Renewal and Replacement		
 	$236,400 	
 	$157,600 	
 	$51,070 		
 	$106,530 	
TOTAL CONTRIBUTIONS TO RESERVES	 	$236,400 		 	$157,600 		 	$51,070 		 	$106,530 	
TOTAL OPERATING EXPENSES	 	$3,275,969 		 	$2,207,062 		 	$1,929,095 		 	$277,967 	
OPERATING INCOME (LOSS)	 	($210,349) 		 	($163,315) 		 	$119,957 		 	$283,272 	
NON OPERATING REVENUE (EXPENSES)								
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$536,349	$357,566	$0	($357,566)	
041.300.22300.10000	Connection Fees - W/S	($21,000)	($14,000)	$0	$14,000	
041.300.36100.10000	Interest Income	$125,000	$83,333	$4,837	($78,497)	
041.310.51300.64000	Capital Improvements	 	($430,000) 	 	($286,667) 	 	($285,951) 	 	$716 	
TOTAL NON OPERATING REVENUE (EXPENSES)	 	$210,349 		 	$140,233 		 	($281,114) 		 	($421,347) 	
CHANGE IN NET POSITION	$0		($23,083)		($161,158)		($138,075)	

TOTAL NET POSITION - BEGINNING	
 	$0 				
 	$26,281,475 			
NOTAL NET POSITION - ENDING	 	$0 				 	$26,120,318 			

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended May 31, 2021

 EXPENSE CODE	 OPERATING REVENUES:	
 DESCRIPTION		BRIDGE
  FUND BUDGET 	PRORATED BUDGET
  THRU 05/31/21  	ACTUAL
  THRU 05/31/21  		
 	VARIANCE		
042.300.34900.10000	Toll Collections/Book Sales	$1,695,750	$1,130,500	$1,180,825		$50,325	
042.300.36900.10000	Miscellaneous Income	 	$14,000 	 	$9,333 	 	$19,982 		 	$10,649 	
TOTAL OPERATING REVENUES		 	$1,709,750 	 	$1,139,833 	 	$1,200,807 		 	$60,973 	
OPERATING EXPENSES
Administrative 042.310.51300.31100	

Engineering	

$5,000	

$3,333	

$0		

$3,333	
042.310.51300.31500	Attorney	$10,000	$6,667	$2,944		$3,723	
042.310.51300.32200	Annual Audit	$6,020	$6,020	$875		$5,145	
042.310.51300.34000	Management Fees	$17,150	$11,433	$11,433		($0)	
042.310.51300.49000	Bank Charges	$4,500	$3,000	$3,352		($352)	
042.310.51300.49100	Contingencies	$5,000	$3,333	$1,560		$1,773	
TOTAL ADMINISTRATIVE		 	$47,670 	 	$33,787 	 	$20,164 		 	$13,622 	
Toll Facility 042.320.54900.12000	
Salaries	
$505,487	
$330,511	
$331,490		
($979)	
042.320.54900.21000	FICA Taxes	$43,326	$28,329	$24,332		$3,996	
042.320.54900.22000	Pension Plan	$30,434	$19,899	$21,056		($1,156)	
042.320.54900.23000	Insurance Benefits (Medical)	$84,948	$56,632	$30,916		$25,716	
042.320.54900.24000	Workers Compensation Insurance	$13,320	$13,320	$14,813		($1,493)	
042.320.54900.34300	Contractual Support	$70,000	$46,667	$17,606		$29,061	
042.320.54900.34500	Payroll Processing Fee	$32,000	$21,333	$22,205		($872)	
042.320.54900.34600	Credit Card Processing Fee	$24,000	$16,000	$18,252		($2,252)	
042.320.54900.40000	Travel Expenses	$1,000	$667	$0		$667	
042.320.54900.41000	Telephone	$6,000	$4,000	$2,985		$1,015	
042.320.54900.42500	Printing	$5,000	$3,333	$3,908		($574)	
042.320.54900.43000	Utility Services	$18,000	$12,000	$11,439		$561	
042.320.54900.45000	Insurance	$86,487	$74,760	$74,760		$0	
042.320.54900.46000	Repairs & Maintenance	$85,000	$56,667	$37,239		$19,428	
042.320.54900.46002	Repairs & Maintenance-Parkway	$170,000	$113,333	$101,232		$12,101	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2021)	$25,000	$16,667	$0		$16,667	
042.320.54900.51000	Office Supplies	$4,000	$2,667	$1,711		$955	
042.320.54900.52000	Operating Supplies	 	$22,000 	 	$14,667 	 	$12,276 		 	$2,391 	
TOTAL TOLL FACILITY		 	$1,226,002 	 	$831,451 	 	$726,219 		 	$105,232 	

Maintenance Reserves & Community Projects	
042.310.51300.60002	Parkway Capital Expenditures	 	$25,000 	 	$16,667 	 	$0 	 	$16,667 	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS	 	$25,000 		 	$16,667 		 	$0 		 	$16,667 	
TOTAL OPERATING EXPENSES	 	$1,298,672 		 	$881,904 		 	$746,383 		 	$135,521 	
OPERATING INCOME (LOSS)	 	$411,078 		 	$257,929 		 	$454,424 		 	$196,494 	
NON OPERATING REVENUE (EXPENSES)								
042.300.36100.11000	Interest Income	$200,000	$133,333	$12,541	($120,793)	
042.320.54900.64000	Capital Improvements	($1,700,000)	($1,133,333)	($425,257)	$708,076	
042.300.38300.10000	Intergovernmental Transfer	$1,506,372	$0	$0	$0	
042.300.38100.10000	Transfer to General Fund	 	($417,450) 	 	($417,450) 	 	($417,450) 	 	$0 	
TOTAL NON OPERATING REVENUE (EXPENSES)	 	($411,078) 	 	($1,417,450) 	 	($830,167) 	 	$587,283 	
CHANGE IN NET POSITION	($0)	 	($1,159,521) 	($375,743)	 	$783,778 	
TOTAL NET POSITION - BEGINNING	 	$437,218 		 	$17,181,072 		
NOTAL NET POSITION - ENDING	 	$437,218 		 	$16,805,329 		

H.

DUNES
COMMUNITY DEVELOPMENT DISTRICT
COMMUNITY PROJECTS FUND

1. Recap of Community Projects Fund Activity Through May 31, 2021
Opening Balance in Community Projects Account			
$0.00	
Source of Funds:	Interest Earned			$96,207.97	
Community Project Fund Receipts			$500,000.00	
Use of Funds:
Disbursements:	Sidewalk Project			
($112,684.56)	
Median Landscape Improvements			($74,870.60)	
Ocean Rescue Equipment & Storage Project			($100,432.17)	
HDP Safety, Street Lighting, Traffic Signs			($243,104.64)	
Professional Fees			$0.00	
Adjusted Balance in Construction Account at May 31, 2021			 	$65,116.00 	

2. Funds Available For Construction at May 31, 2021
Book Balance of Construction Fund at May 31, 2021		

$65,116.00		
Construction Funds available at May 31, 2021		 	$65,116.00 		
3. Investments - SBA				
May 31, 2021	Type	Yield
Construction Fund:	Overnight	0.13%	Due	Maturity
$65,116.00	Principal
$65,116.00	
		
ADJ: Deposits in Transit	
$0.00	
ADJ: Outstanding Requisitions		$0.00 Balance at 5/31/21	$65,116.00 

	DUNES COMMUNITY DEVELOPMENT DISTRICT	
	COMMUNITY PROJECTS FUND	
										
		PROJECT FUNDING - DCDD CONTRIBUTIONS					$ 1,800,000.00			

ITEM	

COMMUNITY PROJECT DESCRIPTION	BOCC APPROVED
DATE	DCDD APPROVED
DATE	
PROJECT BUDGET	
PROJECT STATUS	

PROJECT COST	
PROJECT FUND BALANCE		
								$ 1,800,000.00	-INITIAL BALANCE	
										
	1	CAMINO DEL MAR SIDEWALK	6/3/2013	3/15/2013	$	105,000	COMPLETE	$	112,684.56	$ 1,687,315.44		
										
	2	LANDSCAPING A1A MEDIANS	7/7/2014	7/12/2013	$	46,900	COMPLETE	$	43,658.00	$ 1,643,657.44		
										
	3	OCEAN RESCUE EQUIPMENT & STORAGE	6/3/2013	7/12/2013	$	130,000	COMPLETE	$	100,432.17	$ 1,543,225.27		
										
	4	HDP SAFETY, STREET LIGHTING, TRAFFIC	12/8/2015	8/21/2015	$	255,685	COMPLETE	$	243,104.64	$ 1,300,120.63		
		SIGNS & LANDSCAPING								
										
	5	REPAIRS TO DUNES AT THE END OF 16TH,	6/3/2013	4/7/2017	$	400,000	COMPLETE	$	400,000.00	$	900,120.63		
		JUNGLE HUT & MALACOMPRA ROADS								
										
	6	MALACOMPRA DRAINAGE IMPROVEMENTS	12/16/2019	4/7/2017	$	900,000	COMPLETE	$	900,000.00	$	120.63		
										
	7	BALANCE PAID TO FCBOCC		12/13/2019	$	121	COMPLETE	$	120.63	$	120.63		
										
			PAID TO DATE SUBTOTAL=			$ 1,800,000.00			
										
					GRAND TOTAL=	$ 1,800,000.00			

Z:\Manager'sShared\District Manager\Agendas and backup for BOS\2021-07\Projects Summary.xlsxProjects Summary.xlsx
7/1/20218:53 AM	Page 1

I.

Dunes CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2021

Date Received	Gross Assessments Received	
Discounts/ Penalties	
Commissions Paid	
Interest Income	
Net Amount Received		$197,000.00	$197,000.00	
							General Fund	Total	
							 	100%		100%		

11/17/20	
$42,240.20	
$1,700.34	
$810.80	
$0.00	
$39,729.06		
$39,729.06	
$39,729.06	
12/02/20	$94,291.39	$3,772.86	$1,810.37	$0.00	$88,708.16		$88,708.16	$88,708.16	
12/16/20	$35,335.78	$1,376.93	$679.18	$0.00	$33,279.67		$33,279.67	$33,279.67	
1/5/21	$7,624.53	$228.34	$147.92	$0.00	$7,248.27		$7,248.27	$7,248.27	
1/31/21	$5,486.08	$121.22	$107.30	$0.00	$5,257.56		$5,257.56	$5,257.56	
2/28/21	$2,749.83	$35.73	$54.28	$0.00	$2,659.82		$2,659.82	$2,659.82	
3/31/21	$4,849.74	$3.95	$96.92	$0.00	$4,748.87		$4,748.87	$4,748.87	
4/21/21	$0.00	$0.00	($118.95)	$0.00	$118.95		$118.95	$118.95	
5/5/21	$1,884.14	($43.91)	$38.56	$0.00	$1,889.49		$1,889.49	$1,889.49	
6/8/21	$551.14	($16.51)	$11.35	$0.00	$556.30		$556.30	$556.30	
	$195,012.83	$7,178.95	$3,637.73	$0.00	$184,196.15		$184,196.15	$184,196.15	
			
Percent Collected	98.99%

J.

DUNES COMMUNITY DEVELOPMENT DISTRICT

	Check Run Summary		
	May 31, 2021		

Fund	
Check Numbers	
Amount	
General Fund	6436-6446	$13,899.53	
Water and Sewer	17146-17243	$132,810.12	
Bridge Fund	7792-7823	$126,679.67	
Total		$273,389.32	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	1
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 00118	5/01/21 2267-062 202106 320-53800-46000	*	216.00
MONITOR JUN/JULY/AUG 2021
ALARMPRO INC.	216.00 006436

5/06/21 00020	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	

320-53800-43000	*	147.75	
320-53800-43000	*	144.14	
320-53800-43000	*	143.16	
320-53800-43000	*	490.38	
320-53800-43000	*	10.88	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 00560-04 202104
SVCS 04/21 03229-04 202104
SVCS 04/21 22538-04 202104
SVCS 04/21 74516-04 202104
SVCS 04/21 84228-04 202104
SVCS 04/21
FLORIDA POWER & LIGHT CO.	936.31 006437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00107	4/28/21 67540	202104 320-53800-46500	*	5,394.00
SVCS 04/21
FUTURE HORIZONS, INC.	5,394.00 006438

5/06/21 00109	5/01/21	
	5/01/21	
	5/01/21	
	5/01/21	
	5/01/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 572	202105 310-51300-34000	*	816.67
MGMT FEES 05/21
572	202105 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
572	202105 310-51300-51000	*	6.04

202105 310-51300-42000	*	1.02	
202105 310-51300-42500	*	.15	

OFFICE SUPPLIES 572
POSTAGE 572
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	907.21 006439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00141	4/27/21 85155330 202105 320-53800-46000	*	533.79
SVCS 05/21
4/27/21 85158810 202105 320-53800-46000	*	182.96
SVCS 05/21
WASTE MANAGEMENT INC. OF FLORIDA	716.75 006440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00218	5/11/21 7816	202105 320-53800-46000	*	125.00
SVCS 04/28-05/11/21
ABOVE THE REST PEST CONTROL	125.00 006441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00139	5/05/21 333	202104 320-53800-46200	*	647.50
MAINT 04/21
ALL AMERICAN MAINTENANCE OF FLAGLER	647.50 006442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	2
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#

	PINESTRAW BALES/PINE BARK
ALL AMERICAN	MAINTENANCE	OF FLAGLER					2,650.00	006443	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - -	- - - - - -	- - -	- -	- -	- -	- - - - - - - - -	- - -	
5/20/21 00027	5/18/21 73757100 202105 300-13100-10100			*				69.66		
	DELIVERIES THRU 05/13/21									
	5/18/21 73757100 202105 300-20700-10100			*				69.66-		
	DELIVERIES THRU 05/13/21									
	5/18/21 73757100 202105 310-51300-42000			*				69.66		
	DELIVERIES THRU 05/13/21									
	5/18/21 73757100 202105 310-51300-42000			*				237.10		
	DELIVERIES THRU 05/13/21									

5/20/21 00139	5/13/21 334	202105 320-53800-46200	*	2,650.00

FEDEX	306.76 006444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00218	5/25/21 7847	202105 320-53800-46000	*	200.00
SVCS 05/21
ABOVE THE REST PEST CONTROL	200.00 006445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00139	5/05/21 331	202105 320-53800-46200	*	1,800.00
MAINT 05/21
ALL AMERICAN MAINTENANCE OF FLAGLER	1,800.00 006446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK F	13,899.53
TOTAL FOR REGISTER	13,899.53

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	1
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 01584	5/05/21 05052021 202105 300-34300-30000	*	108.36
REFUND-CLSD ACCT
ACME REAL ESTATES HOLDINGS INC	108.36 017146
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01585	5/05/21 05052021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
JOSIE & ELLEN ATANASOSKI	29.38 017147
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01586	5/05/21 05052021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
BERNARD & LINDA BARCZAK	14.69 017148
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01587	5/05/21 05052021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
JOHN & JOAN CHAWALKO	29.38 017149
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01589	5/05/21 05052021 202105 300-34300-30100	*	39.38
REFUND-CRDT BAL CLSD ACCT
RICHARD COOK	39.38 017150
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01590	5/05/21 05052021 202105 300-34300-30100	*	47.44
REFUND-CRDT BAL CLSD ACCT
ISABELLE CRAMER	47.44 017151
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01580	5/05/21 05052021 202105 300-34300-30100	*	19.38
REFUND-CRDT BAL CLSD ACCT
DBD SOLUTIONS LLC	19.38 017152
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01591	5/05/21 05052021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
WILLIAM & SUSAN FRANZ	29.38 017153
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01246	5/04/21 05042021 202105 310-53600-52055	*	191.65
REIMB-UNIFORM & CONTINGEN
5/04/21 05042021 202105 310-51300-49100	*	250.00
REIMB-UNIFORM & CONTINGEN
JOSHUA GREINER	441.65 017154
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01588	5/05/21 05052021 202105 300-34300-30100	*	92.83
REFUND-CRDT BAL CLSD ACCT
MARK HERNANDEZ LEAN BUS CONS	92.83 017155
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01592	5/05/21 05052021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
SHMUEL & TEMA KISSIN	29.38 017156
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	2
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 01593	5/05/21 05052021 202105 300-34300-30000	*	109.64
REFUND-CLSD ACCT
JOANN MALTA	109.64 017157
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01594	5/05/21 05052021 202105 300-34300-30000	*	64.94
REFUND-CLSD ACCT
DEBRA L MARTIN	64.94 017158
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01595	5/05/21 05052021 202105 300-34300-30000	*	25.46
REFUND-CLSD ACCT
ROBERT & MARY ELLEN MEISENHEIMER	25.46 017159
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01607	5/05/21 05052021 202105 300-34300-30000	*	92.60
REFUND-CLSD ACCT
STEVEN MORRIS & VESDA WILLIAMS	92.60 017160
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01596	5/05/21 05052021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
RICHARD MURAD & ROBIN BEST	14.69 017161
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01597	5/05/21 05052021 202105 300-34300-30000	*	11.58
REFUND-CLSD ACCT
WILLIAM & LISA OATS	11.58 017162
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01598	5/05/21 05052021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
LINDA PHOTOPULOS	29.38 017163
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01599	5/05/21 05052021 202105 300-34300-30000	*	48.15
REFUND-CLSD ACCT
SCOTT PRICE & MICHAEL MAYS	48.15 017164
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01601	5/05/21 05052021 202105 300-34300-30000	*	104.30
REFUND-CLSD ACCT
PETER & JENNIFER REDMOND	104.30 017165
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01602	5/05/21 05052021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
ROSIE ASSOCIATES LLC	14.69 017166
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01603	5/05/21 05052021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
JERRY D SAUERS	14.69 017167
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01604	5/05/21 05052021 202105 300-34300-30100	*	44.07
REFUND-CRDT BAL CLSD ACCT
SUSAN K SEDLAK	44.07 017168
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	3
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 01605	5/05/21 05052021 202105 300-34300-30000	*	77.70
REFUND-CLSD ACCT
THOMAS & ROSEMARIE TALLAKSEN	77.70 017169
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01281	5/05/21 05052021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
DONNIE & NICOLE TAYLOR	14.69 017170
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01606	5/05/21 05052021 202105 300-34300-30000	*	106.53
REFUND-CLSD ACCT
JUDITH WALTERS	106.53 017171
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01543	5/05/21 05052021 202105 300-34300-30000	*	53.51
REFUND-CLSD ACCT
TERRY WILLIAMSON	53.51 017172
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01164	4/24/21 76894701 202105 310-53600-41000	*	70.66
SVCS 05/21
BRIGHT HOUSE NETWORKS	70.66 017173

5/06/21 00305	4/23/21	
	4/23/21	
	4/23/21	
	4/23/21	
	4/23/21	

320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
340-53600-43300	*	15,735.83	
320-53600-43100	*	59.23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 14538363 202103
SVCS 03/21 14538977 202103
SVCS 03/21 14540764 202103
SVCS 03/21 14542040 202103
SVCS 03/21 14546740 202103
SVCS 03/21
CITY OF PALM COAST	15,802.05 017174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00112	4/28/21 429555-0 202105 310-53600-52000	*	51.25
COOLER RENTAL 05/21
CULLIGAN WATER PRODUCTS	51.25 017175
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00047	3/02/21 72924050 202102 310-51300-42000	*	99.23
DELIVERIES THRU 02/24/21
3/09/21 73010822 202103 310-51300-42000	*	99.93
DELIVERIES THRU 03/04/21
4/13/21 73376159 202104 310-51300-42000	*	162.41
DELIVERIES THRU 04/08/21
4/20/21 73452511 202104 310-51300-42000	*	133.98
DELIVERIES THRU 04/15/21
FEDEX	495.55 017176
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	4
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 00566	4/06/21 9976369- 202104 310-53600-25000	*	1,237.50
REEMPLOYMENT TAX
FLORIDA UC FUND	1,237.50 017177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 99999	5/06/21 VOID	202105 000-00000-00000	C	.00
VOID CHECK
******INVALID VENDOR NUMBER******	.00 017178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00013	4/28/21 00180-04 202104 330-53600-43000	*	37.58
SVCS 04/21
4/28/21 01669-04 202104 330-53600-43000	*	66.85
SVCS 04/21
4/28/21 06441-04 202104 330-53600-43000	*	242.06
SVCS 04/21
4/28/21 06618-04 202104 330-53600-43000	*	49.42
SVCS 04/21
4/28/21 06682-04 202104 330-53600-43000	*	12.65
SVCS 04/21
4/28/21 09639-04 202104 320-53600-43000	*	21.06
SVCS 04/21
4/28/21 09681-04 202104 330-53600-43000	*	53.10
SVCS 04/21
4/28/21 10476-04 202104 330-53600-43000	*	14.10
SVCS 04/21
4/28/21 13564-04 202104 340-53600-43000	*	10.88
SVCS 04/21
4/28/21 31053-04 202104 330-53600-43000	*	14.57
SVCS 04/21
4/28/21 35422-04 202104 340-53600-43000	*	4,248.10
SVCS 04/21
4/28/21 38339-04 202104 320-53600-43000	*	8,617.43
SVCS 04/21
4/28/21 41474-04 202104 330-53600-43000	*	23.35
SVCS 04/21
4/28/21 54287-04 202104 330-53600-43000	*	1,386.49
SVCS 04/21
4/28/21 54554-04 202104 330-53600-43000	*	15.77
SVCS 4/21
4/28/21 64405-04 202104 330-53600-43000	*	12.91
SVCS 04/21
4/28/21 80187-04 202104 330-53600-43000	*	17.08
SVCS 04/21
4/28/21 83014-04 202104 330-53600-43000	*	56.89
SVCS 04/21
4/28/21 89460-04 202104 330-53600-43000	*	2,948.19
SVCS 04/21
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	5
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
4/28/21 94444-04 202104 330-53600-43000	*	51.53
SVCS 04/21
FLORIDA POWER & LIGHT CO.	17,900.01 017179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00382	5/01/21 573	202105 310-51300-34000	*	1,837.50
MGMT FEES 05/21
GOVERNMENTAL MANAGEMENT SERVICES	1,837.50 017180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00028	3/10/21 33331	202103 310-53600-52000	*	15.72
SUPPLIES
4/05/21 33379	202104 320-53600-52000	*	180.70
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	196.42 017181
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00515	4/28/21 4927543	202104 320-53600-52200	*	2,859.17
CALCIUM CHLORIDE
HAWKINS,INC.	2,859.17 017182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01045	4/15/21 FL134378 202104 330-53600-46000	*	202.87
SUPPLIES
MOTION INDUSTRIES, INC	202.87 017183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01138	4/20/21 66273571 202104 320-53600-52000	*	460.36
CO2 BULK
NUCO2	460.36 017184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00688	4/22/21 359401	202104 320-53600-52200	*	808.25
HYPOCHLORIDE SOLUTIONS
4/22/21 359401	202104 330-53600-52200	*	404.13
HYPOCHLORIDE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,212.38 017185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01398	4/28/21 21354186 202104 320-53600-34800	*	962.00
SVCS 04/21
PACE ANALYTICAL SERVICES, LLC	962.00 017186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01511	4/22/21 10422202 202104 320-53600-46000	*	1,480.38

330-53600-46000	*	1,480.36	
340-53600-46000	*	1,480.36	

SVCS 04/21 4/22/21 10422202 202104
SVCS 04/21 4/22/21 10422202 202104
SVCS 04/21
PRO CONTROLS & AUTOMATION	4,441.10 017187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01205	3/31/21 43401	202103 310-51300-51000	*	148.00
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	6
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
4/06/21 43402	202104 310-51300-51000	*	119.30
SUPPLIES
4/06/21 92501	202104 310-51300-51000	*	217.72
SUPPLIES
4/13/21 66001	202104 310-51300-51000	*	72.77
SUPPLIES
4/19/21 89901	202104 300-20700-10000	*	168.14
SUPPLIES
4/19/21 89901	202104 320-54900-52000	*	168.14
SUPPLIES
4/19/21 89901	202104 300-13100-10000	*	168.14-
4/20/21 48801	202104 310-51300-51000	*	89.05
SUPPLIES
STAPLES BUSINESS CREDIT	814.98 017188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00600	4/30/21 T2007042 202104 320-53600-46050	*	43.89
SUPPLIES
STONE PLUS PALM COAST	43.89 017189
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00661	4/30/21 201326	202104 310-51300-54000	*	35.72
ASSESSMENT BILLING 04/21
SUNSHINE STATE ONE CALL OF FLORIDA	35.72 017190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 01289	5/02/21 2707	202105 310-51300-49100	*	146.00
WEB MAINT 05/21
VGLOBALTECH	146.00 017191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01608	5/07/21 05072021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
ROBERT & SHARON BLANKENSHIP	14.69 017192
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00621	5/11/21 57138	202105 310-51300-51000	*	187.56
SUPPLIES
COASTAL SUPPLIES	187.56 017193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01609	5/07/21 05072021 202105 300-34300-30000	*	34.56
REFUND-CLSD ACCT
RICHARD & SHARON DIETZ	34.56 017194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01265	4/30/21 154601	202104 310-53600-44000	*	142.69

310-53600-44000	*	41.93	
310-53600-44000	*	49.90	

COPIER LEASE 4/30/21 154602	202104
COPIER LEASE 4/30/21 154603	202104
COPIER LEASE
DOCUMENT TECHNOLOGIES	234.52 017195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	7
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
5/14/21 00566	5/04/21	9976369- 202103 310-53600-25000	*	412.50			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

	PERIOD 01/01-03/31/21
FLORIDA UC FUND																					412.50	017196	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
5/14/21 00515	5/06/21 4932209	202105 320-53600-52200												*							334.86				
	SULFURIC ACID																							
HAWKINS,INC.	334.86 017197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01138	4/26/21 66293023 202104 320-53600-52200	*	314.98
CO2 BULK
NUCO2	314.98 017198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00688	4/29/21 359992	202104 320-53600-52200	*	621.16
HYPOCHLORITE SOLUTIONS
4/29/21 359992	202104 330-53600-52200	*	310.58
HYPOCHLORITE SOLUTIONS
5/05/21 360450	202105 320-53600-52200	*	599.31
HYPOCHLORITE SOLUTIONS
5/05/21 360450	202105 330-53600-52200	*	296.66
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,827.71 017199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00569	5/06/21 25794	202105 330-53600-34900	*	2,000.00
RINSE DEWATERING BOX
5/07/21 25795	202105 330-53600-34900	*	2,000.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	4,000.00 017200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01610	5/07/21 05072021 202105 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
LOUIS F PESSAGNO	14.69 017201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01611	5/07/21 05072121 202105 300-34300-30100	*	117.52
REFUND-CRDT BAL CLSD ACCT
BARRY & ADRIENNE SHERMAN	117.52 017202

320-53600-46050	*	4,719.51	
320-53600-61000	*	2,860.82	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00020	5/11/21 78726	202105
SUPPLIES 5/11/21 78732	202105
SUPPLIES
SUNSTATE METER AND SUPPLY, INC.	7,580.33 017203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 01528	2/26/21 71904	202102 320-53600-46000	*	5,364.66
PUMP END REPAIR
T&T PUMP CO., INC	5,364.66 017204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	8
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/20/21 01612	5/19/21 05192021 202105 300-34300-30000	*	131.41
REFUND-CLSD ACCT
SAMUEL & LEA BARR	131.41 017205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01613	5/19/21 05192021 202105 300-34300-30100	*	24.69
REFUND-CRDT BAL CLSD ACCT
BIJOU DEVELOPMENTS LLC	24.69 017206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01614	5/19/21 05192021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
PATRICK & DEBRA SUGRUE	29.38 017207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01615	5/19/21 05192021 202105 300-34300-30100	*	77.78
REFUND-CRDT BAL CLSD ACCT
WILLIAM & PATRICIA THOMPSON	77.78 017208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00355	5/01/21 28728975 202104 310-53600-41000	*	420.01
SVCS 04/21
AT&T MOBILITY	420.01 017209

310-51300-31100	*	3,110.00	
310-51300-31100	*	175.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00542	5/07/21 125033	202104
SVCS 04/21 5/07/21 125034	202104
SVCS 04/21
CPH ENGINEERS, INC.	3,285.00 017210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00047	5/11/21 73678504 202105 310-51300-42000	*	65.91
DELIVERIES THRU 05/05/21
FEDEX	65.91 017211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00123	5/10/21 12446431 202105 330-53600-46000	*	267.17
SUPPLIES
5/10/21 12446431 202105 320-53600-46000	*	534.35
SUPPLIES
HACH COMPANY	801.52 017212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00515	5/13/21 4937178	202105 320-53600-52200	*	2,210.49
CALCIUM CHLORIDE
HAWKINS,INC.	2,210.49 017213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01138	5/10/21 66398313 202105 320-53600-52200	*	237.07
CO2 BULK
NUCO2	237.07 017214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00688	5/13/21 361084	202105 320-53600-52200	*	852.77
HYPOCHLORITE SOLUTIONS
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	9
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/13/21 361084	202105 330-53600-52200	*	426.39
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,279.16 017215
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00603	5/11/21 111720	202105 310-53600-44000	*	44.00
COPIER LEASE
SMART TECHNOLOGIES	44.00 017216
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01616	5/05/21 5734701	202105 310-51300-51000	*	99.33
SUPPLIES
STAPLES CREDIT PLAN	99.33 017217
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00214	5/14/21 603887	202105 330-53600-46000	*	729.95
SUBMERSIBLE PUMP
USA BLUEBOOK	729.95 017218
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 01573	5/18/21 05182021 202105 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
MERRILL WESTFALL & SUSAN WESTFALL	29.38 017219
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01195	5/16/21 10425	202106 310-51300-54000	*	93.00
SVCS 06/21
ANSWER ALL ANSWERING SERVICE	93.00 017220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00725	5/14/21 1566093	202105 320-53600-46000	*	3,930.50
SVC AGMT-5/14/21-5/13/22
ASCO POWER SERVICES INC	3,930.50 017221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01164	5/16/21 33514802 202106 310-53600-41000	*	633.63

BRIGHT	HOUSE	NETWORKS		
- - - - - - - - - -	- - -	- - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

SVCS 06/21

- - - - - - - - - - - - - - - - - - - - 5/27/21 00305	5/21/21 14583504 202104
SVCS 04/21 5/21/21 14584118 202104
SVCS 04/21 5/21/21 14585905 202104
SVCS 04/21 5/21/21 14587177 202104
SVCS 04/21 5/21/21 14591921 202104
SVCS 04/21

633.63 017222

320-53600-43100	*	6,979.01	
320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
340-53600-43300	*	14,523.19	
340-53600-43300	*	59.23	

- - - - - - - - -

CITY OF PALM COAST	21,566.09 017223

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00542	5/07/21 125009	202104 310-51300-31100	*	2,700.00
SVCS 04/21
CPH ENGINEERS, INC.	2,700.00 017224
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	10
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/27/21 00770	5/19/21 38851	202104 320-53600-46000	*	180.00
TROUBLESHOOT LIFT STATION
ECONOMY ELECTRIC COMPANY	180.00 017225

5/27/21 00047	5/04/21	
	5/04/21	
	5/04/21	
	5/04/21	
	5/25/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 73602428 202104 310-51300-42000	*	86.66
DELIVERIES THRU 04/28/21
73602428 202104 310-51300-42000	*	96.96
DELIVERIES THRU 04/28/21
73602428 202104 300-20700-10100	*	96.66- DELIVERIES THRU 04/28/21
73602428 202104 300-13100-10000	*	96.66
DELIVERIES THRU 04/28/21
73827194 202105 310-51300-42000	*	93.24
DELIVERIES THRU 05/19/21
FEDEX	276.86 017226
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00515	5/20/21 4941974	202105 320-53600-52000	*	2,880.67
CALCIUM CHLORIDE
HAWKINS,INC.	2,880.67 017227

310-53600-52010	*	319.00	
310-53600-52010	*	617.00	
310-53600-52000	*	397.64	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00298	5/06/21 03636	202105
SUPPLIES 5/07/21 95594	202105
SUPPLIES 5/10/21 53543	202105
SUPPLIES
HOME DEPOT CREDIT SERVICES	1,333.64 017228
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01244	5/21/21 6202	202105 330-53600-34900	*	733.50
EK 8 MI
KED GROUP, INC.	733.50 017229
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01247	5/20/21 11898051 202105 310-53600-44000	*	157.54
COPIER LEASE
LEAF	157.54 017230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00556	5/26/21 05262021 202105 310-51300-40000	*	231.00
PER DIEM 2021 SEDA SPRING
TIMOTHY MORRIS	231.00 017231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01045	5/21/21 FL134383 202105 320-53600-46000	*	482.45
SUPPLIES
5/24/21 FL134383 202105 320-53600-46000	*	261.21
SUPPLIES
MOTION INDUSTRIES, INC	743.66 017232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	11
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#

320-53600-52200	*	461.36	
320-53600-52200	*	31.15	

5/27/21 01138	5/06/21 66384396 202105
CO2 BULK 6/01/21 66478148 202106
SVC CHARGE
NUCO2	492.51 017233
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01171	6/01/21 0621	202106 310-51300-40000	*	500.00
VEHICLE ALLOWANCE 06/21
GREGORY L. PEUGH	500.00 017234
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01245	6/01/21 0621	202106 310-51300-40000	*	300.00
VEHICLE ALLOWANCE 06/21
DAVID C. PONITZ	300.00 017235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00497	5/20/21 2790743	202105 320-53600-46000	*	578.51
DIESEL
PORT CONSOLIDATED	578.51 017236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01351 12/18/20 7159129	202012 320-53600-46000	*	1,662.50
SVCS 12/2020
POWER & PUMPS INC	1,662.50 017237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01511	5/20/21 10520202 202105 320-53600-46000	*	878.47
SVCS 05/21
5/20/21 10520202 202105 330-53600-46000	*	878.47
SVCS 05/21
5/20/21 10520202 202105 340-53600-46000	*	878.46
SVCS 05/21
PRO CONTROLS & AUTOMATION	2,635.40 017238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01617	4/06/21 19223	202104 310-53600-52010	*	2,917.97
VOC KIT VALVE-OUT SPREADE

- - - - - - - - - - - - - - - - - 5/27/21 00020	5/18/21 78851
SUPPLIES 5/18/21 78851
SUPPLIES 5/18/21 78851
SUPPLIES

SPECIALTY MAINTENANCE PRODUCTS	2,917.97 017239

202105	330-53600-46050	*	1,273.89	
202105	340-53600-46050	*	3,291.72	

- - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	- -	-	-	-	-	-	- - - - -	
202105 320-53600-46050					*						1,528.48	

- - - - - - - -

SUNSTATE METER AND SUPPLY, INC.	6,094.09 017240

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00955	4/07/21 77854	202104 310-51300-51000	*	91.81
SHARP ELECTRONICS
4/14/21 99683	202104 320-53600-46000	*	36.28
STERLING SEAL
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	12
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
4/15/21 96898	202104 340-53600-46000	*	52.13
SIERRA LOOP BACKPACK
4/16/21 93468	202104 310-53600-52010	*	69.14
SIERRE LOOP BACKPACK
4/19/21 54479	202104 310-51300-51000	*	29.98
WORX CHARGER
4/19/21 67783	202104 330-53600-46000	*	77.76
DUTTON-LAINSON
4/19/21 99939	202104 320-53600-46000	*	124.68
POLYPROPYLENE CAM
4/21/21 49593	202104 330-53600-46000	*	50.97
CAMLOCK GASKET
4/21/21 73986	202104 310-53600-52055	*	49.51
MSA ADVANCE
4/21/21 96786	202104 340-53600-46000	*	21.95
PVC PIPE FIT
4/22/21 68574	202104 320-53600-46000	*	68.40
SUBMERSIBLE CLEAN WATER
4/26/21 45863	202104 330-53600-46000	*	174.14
HALLMARK INDUSTRIES
4/27/21 86755	202104 330-53600-46000	*	35.58
ALL-STELL TILE HEIGHT
4/28/21 69677	202104 330-53600-46000	*	134.64
SIERRA LOOP BACKPACK
4/30/21 45699	202104 310-53600-52000	*	174.32
GATORADE POWDER
5/03/21 35767	202105 330-53600-46000	*	71.98
BUSSMANN FUSE
5/03/21 74485	202105 330-53600-46000	*	40.18
FEMALE COUPLER
5/03/21 84864	202105 330-53600-46000	*	46.82
DUTTON-LAINSON
5/04/21 736946	202105 340-53600-46000	*	80.64
T-BOLT HOS
5/05/21 49673	202105 340-53600-46000	*	71.20
DIXON RUBBER GASKET
SYNCB/AMAZON	1,502.11 017242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 01287	5/23/21 71931641 202105 310-53600-52100	*	286.00
FUEL
WEX BANK	286.00 017243
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK D	132,810.12
TOTAL FOR REGISTER	132,810.12
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	1
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/06/21 00255	5/03/21 7777	202105 320-54900-46000	*	50.00
SVCS 05/21
ABOVE THE REST PEST CONTROL	50.00 007792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00114	5/01/21 2704-062 202106 320-54900-46000	*	216.00
MONITOR JUNE/JULY/AUG 21
ALARMPRO, INC.	216.00 007793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00184	4/26/21 0521	202105 300-13100-10000	*	199.30

310-53600-23000	*	199.30	
320-54900-23000	*	31.49	
300-20700-10000	*	199.30-	

INS 05/21 4/26/21 0521	202105
INS 05/21 4/26/21 0521	202105
INS 05/21 4/26/21 0521	202105
INS 05/21
AMERICAN HERITAGE LIFE INS COMPANY	230.79 007794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00132	4/23/21 14537991 202103 320-54900-43000	*	771.22
SVCS 03/21
CITY OF PALM COAST	771.22 007795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00101	4/28/21 220392-0 202105 320-54900-52000	*	57.00
WATER COOLER RENTAL 05/21
CULLIGAN WATER PRODUCTS	57.00 007796

5/06/21 00014	4/27/21	
	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	
	4/28/21	

320-54900-43000	*	212.26	
320-54900-43000	*	86.24	
320-54900-43000	*	374.72	
320-54900-43000	*	61.31	
320-54900-46002	*	25.20	
320-54900-46002	*	33.87	
320-54900-46002	*	27.98	
320-54900-46002	*	26.77	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 02998-04 202104
SVCS 04/21 04979-04 202104
SVCS 04/21 05950-04 202104
SVCS 04/21 06601-04 202104
SVCS 04/21 07438-04 202104
SVCS 04/21 25021-04 202104
SVCS 04/21 56431-04 202104
SVCS 04/21 84435-04 202104
SVCS 04/21
FLORIDA POWER & LIGHT CO.	848.35 007797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00145	5/01/21 574	202105 310-51300-34000	*	1,429.17
MGMT FEES 05/21
GOVERNMENTAL MANAGEMENT SERVICES	1,429.17 007798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	2
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

	AMOUNT	#	
*	200.00			
*	450.00			
*	350.00			
*	200.00			
*	200.00-			
*	450.00			
*	450.00-			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

5/06/21 00039	5/03/21	
	5/03/21	
	5/03/21	
	5/03/21	
	5/03/21	
	5/03/21	
	5/03/21	

20928	202105 300-13100-10100
AUDIT FYE 09/30/20
20928	202105 300-13100-10000
AUDIT FYE 09/30/20
20928	202105 310-51300-32200
AUDIT FYE 09/30/20
20928	202105 310-51300-32200
AUDIT FYE 09/30/20
20928	202105 300-20700-10000
AUDIT FYE 09/30/20
20928	202105 310-51300-32200
AUDIT FYE 09/30/20
20928	202105 300-20700-10000
AUDIT FYE 09/30/20
GRAU & ASSOCIATES	1,000.00 007799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00340	4/21/21 22801	202104 320-54900-46000	*	1,647.66
SVCS 04/21
MPOWER DATA SOLUTIONS	1,647.66 007800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00318	4/30/21 USA01697 202104 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BRIDG
4/30/21 USA01697 202104 320-54900-46002	*	300.00
MECHANICAL SWEEPING-PRKWY
USA SERVICES OF FLORIDA, INC.	975.00 007801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/06/21 00061	4/27/21 85156300 202105 320-54900-46000	*	331.20
SVCS 05/21
WASTE MANAGEMENT INC. OF FLORIDA	331.20 007802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00336	5/05/21 34097001 202105 320-54900-41000	*	381.87
SVCS 05/21
BRIGHT HOUSE NETWORKS	381.87 007803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00189	5/04/21 57045	202105 320-54900-52000	*	131.54
SUPPLIES
COASTAL SUPPLIES	131.54 007804

300-13100-10000	*	1,186.86	
300-13100-10100	*	222.68	
320-54900-24000	*	817.21	
320-53800-24000	*	222.68	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00180	6/01/21 COM#6253 202106
WC INS-06/21 6/01/21 COM#6253 202106
WC INS-06/21 6/01/21 COM#6253 202106
WC INS-06/21 6/01/21 COM#6253 202106
WC INS-06/21
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	3
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/01/21 COM#6253 202106 300-20700-10000	*	222.68-

310-53600-24000	*	1,186.86	
300-20700-10000	*	1,186.86-	

WC INS-06/21 6/01/21 COM#6253 202106
WC INS-06/21 6/01/21 COM#6253 202106
WC INS-06/21
PREFERRED GOVERNMENTAL INSURANCE	2,226.75 007805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/14/21 00263	4/16/21 2019-1-0 202104 320-54900-64006	*	36,500.12

	S.E.	CLINE	CONSTRUCTION,	INC.							36,500.12	007806	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	- - -	- - - - - - -	- - -	-	- -	- - -	- -	-	- -	- - - - - - - - - -	- - -	
5/14/21 00367	5/13/21 96794574 202106 300-13100-10000						*				7,729.32		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 300-13100-10100						*				1,549.31		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 320-54900-23000						*				4,367.63		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 320-53800-23000						*				1,549.31		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 300-20700-10000						*				1,549.31-		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 310-53600-23000						*				7,729.32		
	JUNE 21 HEALTH INSURANCE												
	5/13/21 96794574 202106 300-20700-10000						*				7,729.32-		
	JUNE 21 HEALTH INSURANCE												

TOLL FACILITY IMPROVEMENT

HUMANA HEALTH PLAN INC	13,646.26 007807

5/20/21 00338	5/17/21	
	5/17/21	
	5/17/21	
	5/17/21	
	5/17/21	
	5/17/21	
	5/17/21	

310-51300-31500	*	597.13	
310-51300-31500	*	597.12	
310-51300-31500	*	597.12	
300-13100-10000	*	597.12	
300-13100-10100	*	597.13	
300-20700-10000	*	597.13-	
300-20700-10000	*	597.12-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21 10869	202104
SVCS 04/21
CHIUMENTO LAW PLLC	1,791.37 007808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00211	5/07/21 125032	202104 320-54900-64001	*	4,949.86
SVCS 04/21
CPH ENGINEERS, INC.	4,949.86 007809
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	4
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/20/21 00356	5/15/21 3256343	202105 300-13100-10000	*	20.00

	5/15/21	
	5/15/21	
	5/15/21	
	5/15/21	
	5/15/21	
	5/15/21	

COBRASECURE 05/21
3256343	202105 300-13100-10100	*	20.00
COBRASECURE 05/21
3256343	202105 300-20700-10000	*	20.00- COBRASECURE 05/21
3256343	202105 300-20700-10000	*	20.00- COBRASECURE 05/21
3256343	202105 320-53800-23000	*	20.00
COBRASECURE 05/21
3256343	202105 310-53600-23000	*	20.00
COBRASECURE 05/21
3256343	202105 320-54900-23000	*	20.00
COBRASECURE 05/21
EMPLOYEE BENEFITS CORPORATION	60.00 007810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00317	4/13/21 23494	202104 320-54900-42500	*	781.58
EXPRESS CARDS
4/13/21 23495	202104 320-54900-42500	*	786.58
LOYALTY CARDS
G2 I.D. SOURCE, INC.	1,568.16 007811
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00153	5/13/21 5-0421	202104 320-54900-64004	*	17,094.75
SVCS 04/21
KISINGER CAMPO & ASSOCIATES CORP.	17,094.75 007812

5/20/21 00340	5/10/21	
	5/10/21	
	5/10/21	
	5/10/21	
	5/10/21	
	5/10/21	
	5/10/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 22815	202104 300-13100-10000	*	1,689.62
PROACTIVE IT-04/21
22815	202104 300-13100-10100	*	40.00
PROACTIVE IT-04/21
22815	202104 300-20700-10000	*	1,689.62- PROACTIVE IT-04/21
22815	202104 300-20700-10000	*	40.00- PROACTIVE IT-04/21
22815	202104 310-51300-49100	*	40.00
PROACTIVE IT-04/21
22815	202104 310-53600-41000	*	1,689.62
PROACTIVE IT-04/21
22815	202104 320-54900-34300	*	1,689.63
PROACTIVE IT-04/21
MPOWER DATA SOLUTIONS	3,419.25 007813
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/20/21 00355	5/19/21 287699	202105 320-54900-46002	*	2,280.00
REMOVE&REPLACE SIDEWALK
BILL PRAUS STUCCO	2,280.00 007814
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	5
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/20/21 00346	5/15/21 71777558 202105 300-13100-10000	*	380.67
FUEL
5/15/21 71777558 202105 300-20700-10000	*	380.67- FUEL
5/15/21 71777558 202105 310-53600-52100	*	380.67
FUEL
5/15/21 71777558 202105 320-54900-46000	*	80.15
FUEL
WEX BANK	460.82 007815
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00354	5/19/21 1127	202105 320-54900-46002	*	7,997.00
MAINT 05/21
AFFORDABLE LAWN & LANDSCAPING	7,997.00 007816
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00185	5/05/21 332	202105 320-54900-46000	*	1,100.00
MAINT 05/21
ALL AMERICAN MAINTENANCE OF FLAGLER	1,100.00 007817

5/27/21 00173	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	
	5/18/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4873-052 202105 310-51300-54000	*	643.53
PUCHASES
4873-052 202105 310-53600-54100	*	550.00
PUCHASES
4873-052 202105 310-51300-49100	*	266.46
PUCHASES
4873-052 202105 340-53600-46000	*	184.80
PUCHASES
4873-052 202105 310-51300-49100	*	171.00
PUCHASES
4873-052 202105 300-20700-10000	*	171.00- PUCHASES
4873-052 202105 310-51300-40000	*	402.00
PUCHASES
4873-052 202105 310-51300-42000	*	29.14
PUCHASES
4873-052 202105 320-54900-34300	*	381.60
PUCHASES
4873-052 202105 300-13100-10100	*	171.00
PUCHASES
4873-052 202105 300-13100-10000	*	2,075.93
PUCHASES
4873-052 202105 300-20700-10000	*	2,075.93- PUCHASES
BUSINESS CARD	2,628.53 007818
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00132	5/21/21 14583129 202104 320-54900-43000	*	748.11
SVCS 04/21
CITY OF PALM COAST	748.11 007819
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/21	PAGE	6
*** CHECK DATES 05/01/2021 - 05/31/2021 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/27/21 00153	5/13/21 5-0421	202104 320-54900-64004	*	17,094.75
SVCS 04/21
KISINGER CAMPO & ASSOCIATES CORP.	17,094.75 007820
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00369	5/05/21 952954	202105 320-54900-34300	*	3,000.00
SVCS 05/21
LOMBARDO, SPRADLEY & KLEIN, CPA'S	3,000.00 007821
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/27/21 00278	4/10/21 66749	202104 320-54900-52000	*	129.96
COFFEE DONUT SHOP
4/10/21 85577	202104 320-54900-52000	*	109.99
BROTHER TN-850
4/15/21 49359	202104 320-54900-52000	*	63.64
COFFEE DONUT SHOP
4/20/21 56899	202104 320-54900-52000	*	199.99
NOUHAUS EROGDRAFT
5/03/21 54796	202105 320-54900-52000	*	190.29
FACE MASK/NITRILE GLOVES
SYNCB/AMAZON	693.87 007822
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/28/21 00366	5/20/21 0434635- 202106 300-13100-10000	*	828.88
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 300-13100-10100	*	134.09
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 320-54900-23000	*	387.30
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 320-53800-23000	*	134.09
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 300-20700-10000	*	134.09-
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 310-53600-23000	*	828.88
JUNE 2021 INSURANCE
5/20/21 0434635- 202106 300-20700-10000	*	828.88-
JUNE 2021 INSURANCE
FIRST UNUM LIFE INSURANCE COMPANY	1,350.27 007823
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	126,679.67
TOTAL FOR REGISTER	126,679.67

DUNE -DUNES -	SHENNING