Dunes
Community Development District

August 12, 2022

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
August 12, 2022	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida
https://us02web.zoom.us/j/86943798250
Call In # (929) 205-6099
Meeting ID # 869 4379 8250

Roll Call & Agenda

Minutes
Approval of the Minutes of the June 10, 2022 Meeting

Audience Comments

Public Hearing to Adopt the Budgets for Fiscal Year 2023

Fiscal Year 2023 Budget

Open Public Hearing on the Budgets for Fiscal Year 2023

Resolution 2022-06, Approving the Transfer of Funds from the Bridge, Water & Sewer Funds and General Fund Surplus to the General Fund for FY 2023

Resolution 2022-07, Adopting the General Fund Budget for FY 2023

Resolution 2022-08, Levying Assessments for FY 2023

Resolution 2022-09, Adopting the Water & Sewer Fund Budget for FY 2023

Resolution 2022-10, Adopting the Bridge Fund Budget for FY 2023

Resolution 2022-11, Adopting the Stormwater Enterprise Fund Budget

Resolution 2022-12, Adopting the Section 125 Cafeteria Plan

Close Public Hearing

Reports and Discussion Items

Acceptance of the Fiscal Year 2021 Audit Report

Discussion on Toll Booth Project

Discussion on Capacity Fee Issues for Commercial Accounts

Discussion on Stormwater Utility / Reclaimed Flow

Oasis / Beach Walk / Lennar Homes Development Update

Staff Reports
Attorney

Engineer – Report

Manager
Bridge Report for July

Additional Budget Items Report

Supervisors’ Requests and Audience Comments

Financial Reports

Balance Sheet & Income Statement

Assessment Receipts Schedule

Approval of Check Register

Next Scheduled Meetings: September 9, 2022 @ 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 10, 2022, 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
Charles Swinburn	Assistant Secretary
Dennis Vohs	Treasurer

Also present were:

Greg Peugh	District Manager
Darrin Mossing	District Representative
Dave Ponitz	District Engineer
Michael Chiumento	District Counsel

The following is a summary of the discussions and actions taken at the June 10, 2022 meeting. An audio copy of the proceedings can be obtained by contacting the District Representative.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Mossing called the meeting to order at 9:30 a.m.

SECOND ORDER OF BUSINESS	Minutes
Approval of the Minutes of the May 13, 2022 Meeting
There were no corrections to the minutes.

On MOTION by Mr. Crahan seconded by Mr. DeMatteis with all in favor the minutes of the May 13, 2022 meeting were approved.

THIRD ORDER OF BUSINESS	Audience Comments
Mr. Peugh provided the Board with an email from Mr. Richard Hamilton regarding bikes and pedestrians on the bridge, which stated that the diagram in the agenda package of the four- way stop traffic signal proposal appears to include a five-foot shoulder on the northern approach

to the bridge, which will be helpful if it can be used by cyclists rather than having to utilize the travel lanes. Mr. Peugh stated that bicyclists will be accommodated as much as possible with any future designs planned for traffic reconfigurations.
Mr. Crahan stated that he looked at the State Road 100 bridge in Flagler Beach and the breakdown lane appears to be comparable to the Dunes bridge. Having striping with the bicycle stencil on both sides would work well. He also looked at the approach to the bridge from the four- way intersection and felt with moving the curbing there would be enough room to provide access for the westbound cyclist traffic without having to cross the walkway. Mr. Peugh stated the only thing that would impede that would be the bridge abutment and when the final design and dimensions are done, they will be able to determine how much room is available for a bike lane.

FOURTH ORDER OF BUSINESS	Reports and Discussion Items
Update on the Fiscal Year 2023 Budget
Mr. Peugh presented the latest version of the Fiscal Year 2023 approved budget and provided a brief overview of some changes that were made. Any stormwater related items were moved to the stormwater fund and $30,000 for flooring and furniture was added to the capital improvements portion of the budget.
Mr. Peugh pointed out that the expenses are currently projected higher than the revenues in the water and sewer fund budget, so the expenses will need to be adjusted. He also cautioned that an increase may be necessary in the future due to inflation and aging equipment. The Board discussed the conservative approach taken to the revenue projections for the water and sewer budget and asked Mr. Peugh to adjust the revenues as suggested by Mr. DeMatteis. Mr. DeGovanni also suggested adding the proposed increase in toll rates for cash customers into the Bridge budget, as well as starting the process for a rate study for the water utility. A rate study will examine the life of the assets of the District and provide estimated replacement timelines and estimated funding needed to cover the assets.
Mr. Peugh gave a brief overview of the bridge fund budget, noting the increase in salaries due to the increase in minimum wage. He also gave an overview of the stormwater fund budget, noting that $50,000 has been budgeted for cleaning and televising the stormwater system.

Discussion on Traffic Concerns and Consideration of Traffic Signal Proposal

Mr. Peugh presented the Board with proposals totaling $195,000 for engineering, surveying and geotechnical services related to proposed improvements at the intersection of Camino Del Mar and Hammock Dunes Parkway. It’s estimated the installation of the traffic signal will cost $1.6 million.
The Board discussed a timeline for when signalization would be necessary, which is estimated to be year 2031, as well as the estimated impact of eliminating loyalty cards once construction is substantially complete. The Board also discussed increasing cash toll rates and reviewing resulting traffic impacts before moving forward with funding signalization of the intersection. Additionally, the Board requested that the anticipated revenues be adjusted in the budget.
The Board also discussed what other options could be considered to ease traffic, such as adding a lane for northbound vehicles. The more short-term solutions discussed above will be taken in the interim and more long-term solutions will be considered in another year.

Discussion on Capacity Fee Issues for Commercial Accounts
Mr. Peugh reported that the Hammock Beach Resort was under their allowable water consumption capacity last month by approximately 334,000 gallons.

Oasis / Beach Walk / Lennar Homes Development Update
Mr. Peugh updated the Board on the Oasis, Beach Walk and Lennar Home developments. The Oasis development has begun the clearing process.
Development is progressing for Beach Walk with two model homes being constructed.
There has been no communication in the last month regarding the status of the Lennar development.

Stormwater Utility / Reclaimed Flow Discussion
In regard to the stormwater utility, Mr. Peugh informed the Board he is waiting on several prices from the consultant to update the stormwater budget. They are also working on the approach for the servicing of properties outside of the District’s boundaries.
In regard to reclaimed flow, Mr. Peugh noted he has not received any communication from Palm Coast on whether they have any additional reuse that can be provided to the District. In the

meantime, he would like to pursue a redundant well site in the event it’s needed. The Board was in agreement with the pursuit of the redundant well site.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
Mr. Chiumento reminded the Board of the lawsuit that was filed against the entity that damaged an RO concentrate line and noted the insurance company is assisting in recovering any damages.
Mr. Chiumento presented the Board with a draft resolution to prohibit the use of certain devices such as micromobility devices and motorized scooters on the sidewalks. Signs will be posted to make the community aware. Mr. Crahan requested a mockup of the sign be provided to the Board.

On MOTION by Mr. Swinburn seconded by Mr. Vohs with all in favor amending the agenda to include consideration of resolution 2022-05 and adopting resolution 2022-05 was approved.

Engineer - Report
A copy of Mr. Ponitz’s report was included in the agenda package for the Board’s review.
Mr. Ponitz informed the Board the 2021 annual water quality report was sent separately from the water bills this month. He also noted the HOAs were provided a digital copy of the report and made aware of where homeowners and multi-family customers can find the reports, including the District’s website.

year.

Manager
Bridge Report for May
Mr. Peugh reported the following information related to the bridge:
Vehicle trips were up approximately 0.5% and revenue was up approximately 2% from last

The toll facility is nearing completion with the parking lot being paved. Curbing and

landscaping are still in progress.

A proposal was received totaling approximately $500,000 to convert the toll system to a Sunpass-type system. That proposal will be presented to the Board at a future meeting.
Lastly, Mr. Peugh reported there are 21,000 accounts, around 60,000 loyalty cards have been sold, there are about 10,000 website users and last month about $7,000 worth of credit card transactions took place in the toll booth.

Additional Budget Items Report
Mr. Peugh noted there were $6,000 worth of components damaged by lightening that are included in the additional budget items report. Also included is replacement of the bridge treadle at a cost of $28,000.

SIXTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
The Board reviewed the financial statements, copies of which were included in the agenda package, and made the below motion to approve the check register totaling $803,639.86.
Mr. Swinburn asked if the water/sewer refunds in the check register are from people that have sold their homes. Mr. Peugh responded that they are. Mr. Swinburn also asked about the charge for identical Mid Atlantic IRA charges. Mr. Peugh stated that he would look into the charges.

On MOTION by Mr. DeMatteis seconded by Mr. Swinburn with all in favor the check register was approved.

SEVENTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Supervisor Requests
Mr. Crahan asked for clarification on whether homeowners that have addresses outside of the District listed can vote for District matters. Mr. Peugh responded that it depends on if their District address is listed as their permanent address.
Mr. Crahan stated that he observed an individual riding a John Deere four-wheeler along the lake embankment, and he was concerned about it causing erosion on the lake banks. Mr. Peugh

responded that it was an employee of the lake maintenance company, Future Horizons and he would speak to them about it.

Audience Comments
There being no audience members present, the next item followed.

EIGHTH ORDER OF BUSINESS	Next Meeting Scheduled for July 8, 2022 at
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. DeMatteis seconded by Mr. Swinburn with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Fiscal Year 2023 Budget

August 4, 2022

Dunes	
Community Development District	

TABLE OF CONTENTS

Page
General Fund

Budget	3-4
Water and Sewer Fund

Budget	5-7	
Bridge Fund		
Budget

Stormwater Fund	8-9	
Budget	10-11	

Additional Documents

Employee Schedule	
Capital Improvements List	
General Fund Assessment Summary	
CIP Schedules	

12	
13-17	
18	
19-21	

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2021 		  FY 2022 		  6/30/2022 		  3 Months 		  9/30/2022		

 
General Fund	
Proposed	
Budget	
	FY 2023		

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	

$197,017	
$359	
$85,592	
$0	
$417,450	

$197,000	
$400	
$34,837	
$0	
$305,535	

$197,015	
$942	
$163,164	
$0	
$305,535	

$0	
$314	
$0	
$0	
$0	

$197,015	
$1,257	
$163,164	
$0	
$305,535	

$197,000	
$1,000	
$100,661	
$0	
$6,228	

001.300.38100.10000	
001.300.38100.10000	

EXPENDITURES		
Administrative		
001.310.51300.11000	Supervisor Fees	$12,000	$14,000	$9,000	$3,000	$12,000	$14,000	
001.310.51300.21000	FICA Expense	$918	$1,071	$689	$230	$918	$1,071	
001.310.51300.31100	Engineering/Software Services	$0	$20,000	$0	$20,000	$20,000	$5,000	
001.310.51300.31500	Attorney	$13,852	$11,000	$4,098	$1,366	$5,464	$11,000	
001.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$10,768	$12,000	$10,718	$0	$10,718	$12,000	
001.310.51300.32200	Annual Audit	$3,440	$3,300	$600	$2,800	$3,400	$3,400	
001.310.51300.34000	Management Fees	$9,800	$9,800	$7,350	$2,450	$9,800	$9,800	
001.310.51300.35100	Computer Time	$1,000	$1,000	$750	$250	$1,000	$1,000	
001.310.51300.40000	Travel Expenses	$0	$2,000	$189	$63	$252	$1,000	
001.310.51300.42000	Postage & Express Mail	$3,169	$3,000	$1,956	$652	$2,608	$3,200	
001.310.51300.42500	Printing	$2,022	$2,500	$1,452	$484	$1,936	$2,500	
001.310.51300.45000	Insurance ##	$14,495	$19,892	$18,592	$0	$18,592	$21,299	
001.310.51300.48000	Advertising Legal & Other	$4,617	$3,000	$294	$98	$391	$3,000	
001.310.51300.49000	Bank Charges	$1,251	$600	$586	$195	$781	$1,000	
001.310.51300.49100	Contingencies	$4,332	$5,000	$4,672	$1,557	$6,230	$6,000	
001.310.51300.51000	Office Supplies	$442	$2,000	$355	$118	$474	$1,000	
001.310.51300.54000	Dues, Licenses & Subscriptions	$175	$1,000	$622	$207	$829	$1,000	
001.320.53800.12000	Salaries	$137,093	$143,573	$111,273	$33,590	$144,863	$96,312	
001.320.53800.12100	Consulting Fees	$0	$0	$0	$0	$0	$0	
001.320.53800.21000	FICA Taxes	$9,867	$12,741	$7,540	$2,570	$10,109	$8,547	
001.320.53800.22000	Pension Expense	$11,003	$11,486	$6,687	$2,229	$8,916	$7,705	
001.320.53800.23000	Health Insurance Benefits #	$20,197	$24,030	$16,464	$5,488	$21,952	$16,282	
001.320.53800.24000	Workers Comp Insurance	$5,293	$3,780	$2,511	$680	$3,191	$1,774	
001.320.53800.64000	Capital Improvements (See Capital Improvements List)	$92,367	$0	$7,092	$0	$7,092	$2,500	
  Administrative		  $358,100 	  $306,773 		$213,489 		$78,028 		$291,517 		$230,389 	
  (Less Contribution from Transfer, Surplus and Interest)		 ($228,565)	 ($177,237)					($100,854)	
Total Administrative Raised From Assessment	$129,535	$129,535				$129,535	

REVENUES

 TOTAL REVENUES	  $700,419   $537,772  	$666,656  	$314  	$666,971  	$304,889 

#

			

			

			

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2021 		  FY 2022 		  6/30/2022 		  3 Months 		  9/30/2022		

 
General Fund	
Proposed	
Budget	
FY 2023	

General System Maintenance	
001.320.53800.43000	Electric (7 Aerators)	$11,130	$15,000	$11,291	$3,764	$15,055	$0	
001.320.53800.46000	Building Maintenance	$46,988	$24,000	$30,447	$10,149	$40,596	$30,000	
001.320.53800.46200	Landscaping	$30,852	$35,000	$20,389	$6,796	$27,185	$35,000	
001.320.53800.46300	Tree & Shrub Removal	$8,500	$11,000	$1,950	$650	$2,600	$8,500	
001.320.53800.46500	Lake Maintenance	$69,925	$88,000	$55,653	$18,551	$74,204	$0	
001.320.53800.46700	Storm Drain System Maintenance	$10,128	$40,000	$8,080	$2,693	$10,773	$0	
001.320.53800.49300	Repair and Replacement Equipment	$498	$5,000	$259	$86	$345	$1,000	
001.320.53800.49200	Repair and Replacement Floating Aerators	$2,026	$10,000	$0	$0	$0	$0	
001.320.53800.52100	Grass Carp/Fish Removal	$0	$3,000	$2,530	$843	$3,373	$0	
001.320.53800.64002

 General System Main (Less Contribution
General System Main

 TOTAL EXPENDITUR TOTAL EXPENDITUR
  FUND BALANCE		Consultant Fees

tenance	 from Transfer, Surplus and Interest)
tenance From Assessment

ES	 ES RAISED FROM ASSESSMENT	$0	$0	$0	$0	$0	$0	

  $180,047 	

  $231,000 	

	$130,599 		$43,533 	

	$174,131 	$74,500	
		($112,582)	($163,535)				($7,035)	
		$67,465	$67,465				$67,465	

  $538,147 	

  $537,772 	

	$344,087 		$121,561 	

	$465,648 	$304,889	
		$197,000	$197,000				$197,000	

  $162,272 	

	$0 	

	$322,569 	  ($121,246)	

	$201,323 	$0	

BUDGET HIGHLIGHTS FY 2023	
1. Assessments are the same from last FY.	
2. Payroll includes an average 5% 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 FY2022 the unrestricted fund balance was:	
For the FY 2022 Budget:	
The projected net income for FY2022 is:	
Of that amount,	

$163,164	
$34,837	
$201,323	
$100,661	

of that amount was carried forward and utilized to offset increases in assessments for FY 2022.	
and will be added to the fund balance.	
will be carried forward to FY2023 Budget to offset increases in assessments for FY 2023.	

$1,110,758	
$942,450	
$1,255,429	
$30,700	
$71,000	
$0	
$3,340	
$0	
$29,642	

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	

$860,775	
$714,537	
$918,403	
$32,784	
$67,828	

$1,008,122	
$922,246	
$1,094,976	
$20,000	
$30,000	
$40	
$100	
$0	
$14,000	

$286,925	
$238,179	
$306,134	
$2,500	
$5,000	
$0	
$155	
$0	
$7,096	

$1,147,701	
$952,716	
$1,224,538	
$35,284	
$72,828	
$0	
$2,796	
$0	
$28,385	

$1,171,850	
$994,285	
$1,324,478	
$32,389	
$74,905	
$40	
$3,507	
$0	
$30,000	

$2,641

$21,289

 	     
  TOTAL REVENUES			$3,443,320  	$3,089,483  	$2,618,258  	$845,990  	$3,464,248  	$3,631,453 

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	

$65,186	$50,000	$19,790	
$4,766	$30,000	$1,970	
$7,740	$7,425	$1,350	
$22,050	$22,050	$16,538	
$16,640	$15,000	$8,355	
$4,767	$6,000	$3,201	
$18,930	$18,000	$10,912	
$3,326	$2,500	$2,736	
$5,346	$5,000	$2,325	
$8,123	$15,000	$5,957	
$11,978	$18,000	$13,129	
$8,197	$15,000	$8,226	
$9,100	$10,000	$4,600	
$11,717	$12,500	$11,913	
$888,283	$837,294	$647,743	
$4,000	$6,000	$9,000	
$66,613	$74,301	$45,569	
$71,773	$66,984	$44,578	
$93,496	$165,540	$70,757	
$25,368	$20,034	$13,381	
$1,375	$5,000	$0	
$0	$1,000	$3,278	
$36,908	$50,000	$35,086	
$11,591	$11,000	$10,551	
$5,896	$7,000	$5,187	
$96,366	$129,298	$123,052	
$11,030	$20,000	$14,524	
$6,166	$7,000	$4,617	
$14,544	$12,000	$14,100	
$9,581	$10,000	$10,197	
$6,427	$6,000	$2,508	
$7,580	$5,000	$3,460	

$6,597
$657
$450
$5,513
$2,785
$1,067
$3,637
$912
$775
$1,986
$4,376
$2,742
$1,533
$0
$196,264
$0
$15,014
$14,859
$23,586
$3,626
$0
$0
$11,695
$3,517
$1,729
$0
$4,841
$1,539
$4,700
$3,399
$836
$1,153

$50,000

$26,387	
$2,627	
$1,800	
$22,050	
$11,140	
$4,268	
$14,549	
$3,647	
$3,100	
$7,942	
$17,506	
$10,968	
$6,133	
$11,913	
$844,007	
$9,000	
$60,583	
$59,437	
$94,342	
$17,007	
$0	
$3,278	
$46,782	
$14,068	
$6,916	
$123,052	
$19,365	
$6,156	
$18,801	
$13,596	
$3,344	
$4,613	

$5,000
$7,650
$22,050
$17,000
$6,000
$19,000
$5,000
$5,000
$15,000
$18,000
$11,000
$10,000
$13,000
$849,350
$0
$75,371
$67,948
$143,585 #
$15,645
$5,000
$1,000
$50,000
$15,000
$7,000
$117,144
$20,000
$7,000
$15,000
$14,000
$7,000
$8,000

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2022				FY 2023		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
	9/30/2021				FY2022				6/30/2022				3 Months		

     
  Administrative			$1,554,861  	$1,659,926  	$1,168,590  	$319,789  	$1,488,379  	$1,621,744 

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2022				FY 2023		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
	9/30/2021				FY2022				6/30/2022				3 Months		

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	

$12,810	
$107,878	
$7,111	
$0	
$142,619	
$31,509	
$18,682	
$202,941	
$32,160	

$25,000	
$125,000	
$20,000	
$1,000	
$90,000	
$25,000	
$20,000	
$242,000	
$50,000	

$11,168	
$91,855	
$57	
$0	
$106,484	
$20,955	
$23,462	
$186,219	
$20,484	

$3,723	
$30,618	
$19	
$0	
$35,495	
$6,985	
$7,821	
$62,073	
$6,828	

$14,891	
$122,473	
$76	
$0	
$141,978	
$27,940	
$31,282	
$248,291	
$27,311	

$33,000	
$125,000	
$20,000	
$1,000	
$150,000	
$35,000	
$25,000	
$250,000	
$50,000	

  Water System			$555,710  	$598,000  	$460,682  	$153,561  	$614,243  	$689,000 

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	

$26,055	
$57,592	
$62,218	
$0	
$159,470	
$6,086	
$41,857	
$5,247	
$28,421	

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

$13,229	
$56,592	
$49,756	
$0	
$68,130	
$22,939	
$48,669	
$7,211	
$39,928	

$4,410	
$18,864	
$16,585	
$0	
$22,710	
$7,646	
$16,223	
$2,404	
$13,309	

$17,639	
$75,456	
$66,342	
$0	
$90,840	
$30,586	
$64,891	
$9,614	
$53,237	

$27,000	
$70,000	
$68,000	
$1,000	
$135,000	
$25,000	
$60,000	
$12,000	
$50,000	

  Sewer System			$386,945  	$411,000  	$306,454  	$102,151  	$408,605  	$448,000 

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	

$1,332	
$76,259	
$130,300	
$30,606	
$69,558	
$12,058	
$35,289	

$3,000	
$70,000	
$180,000	
$41,000	
$125,000	
$20,000	
$60,000	

$0	
$45,885	
$103,995	
$21,105	
$49,069	
$21,766	
$3,873	

$3,000	
$15,295	
$34,665	
$7,035	
$16,356	
$7,255	
$1,291	

$3,000	
$61,179	
$138,660	
$28,139	
$65,426	
$29,021	
$5,164	

$3,000	
$75,000	
$140,000	
$40,000	
$100,000	
$35,000	
$60,000	

  Irrigation System			$355,402  	$499,000  	$245,692  	$84,897  	$330,590  	$453,000 

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2022				FY 2023		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
	9/30/2021				FY2022				6/30/2022				3 Months		

Contribution to Reserves & General Fund	
041.310.51300.63100	Renewal and Replacement	$146,082	$0	$0	$0	$0	$260,583	
   
  Contribution to Reserves	$146,082	$0  	$0  	$0  	$0  	$260,583 

  TOTAL OPERATING EXPENSES			$2,999,001  	$3,167,926  	$2,181,418  	$660,398  	$2,841,816  	$3,472,327 

Non-Operating Revenue (Expenses)	
041.300.22300.10000	Connection Fees - (W/S paid to HDOA)	
041.300.36900.10200	Non Operating Revenue - from W&S Surplus Account	
041.300.33700.30000	Grant Income	
041.300.36100.10000	Interest Income	
041.310.51300.64000	Capital Improvements (See Capital Improvements List)	
041.310.51300.64001	Contribution to Capital Facilities Reserves	
041.300.58100.10000	Contribution to General Fund	

$0	
$0	
$0	
$6,540	
($441,868)	
$0	
$0	

($30,000)	
$646,443	
$0	
$7,000	
($545,000)	
$0	
$0	

$0	
$0	
$0	
$12,200	
($274,603)	
$0	
$0	

$0	
$646,443	
$0	
$4,067	
($270,397)	
$0	
$0	

$0	
$646,443	
$0	
$16,266	
($545,000)	
$0	
$0	

($50,000)	
$873,874	
$0	
$7,000	
($990,000)	
$0	
$0	

  Non-Operating Revenue (Expenses)				($435,328)			$78,443 		 
	($262,404) 	$380,113 			$117,709 			($159,126)	
  NET INCOME				$8,991 			$0 		 
	$174,436  	$565,705 			$740,141 			$0 	

BUDGET HIGHLIGHTS FY 2023

1. Payroll includes an average 5% 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 FY2022 the unrestricted fund balance was:	
The projected net income for FY2022 is:	
In FY 2022:	
The balance of the net income will remain in the fund's reserve balance of:	
* From Current Unaudited Financial Statements	

$3,985,549			
$740,141		and will be added to the fund balance.	
$873,874		of that unrestricted fund balance is planned to be utilized for identified capital projects.	
$4,126,370	*	for working capital, cost prohibited insurable events, future capital projects and rate stabilization.	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		  9/30/2021 		  FY 2022			  6/30/2022 		  3 Months 	

 
Bridge Fund	
Total	Proposed	
Projected	Budget	
	9/30/2022	 	FY 2023		

OPERATING REVENUES

042.300.34900.10000	Toll Collections	$1,836,033	
042.300.36900.10000	Miscellaneous	$20,595	

$515,388	$2,061,550	
$0	$14,000	

$2,115,000	
$14,000	

$1,695,750	$1,546,163
$14,000	$14,000

  TOTAL REVENUES	   $1,856,628    $1,709,750    $1,560,163  	$515,388  	$2,075,551  	$2,129,000 

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	
$2,944	
$6,020	
$17,150	
$5,322	
$1,680	

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

$0	
$2,902	
$1,050	
$12,863	
$4,084	
$863	

$5,000	
$967	
$4,900	
$4,288	
$1,361	
$288	

$5,000	
$3,869	
$5,950	
$17,150	
$5,446	
$1,151	

$5,000	
$5,000	
$5,950	
$17,150	
$6,000	
$5,000	

  Administrative	

Operating Expenses - Toll Facility		$33,116 		$47,425 		$21,762 		$16,804 		$38,565 		$44,100 	
042.320.54900.12000	Salaries	$494,925	$572,283	$432,072	$130,462	$562,535	$603,052	
042.320.54900.12100	Consulting Fee	$0	$0	$0	$0	$0	$0	
042.320.54900.15000	Overtime and Special Pay	$9,745	$20,000	$2,200	$0	$2,200	$20,000	
042.320.54900.21000	FICA Taxes	$41,278	$50,810	$33,655	$9,980	$43,636	$53,397	
042.320.54900.22000	Pension Plan	$30,713	$35,951	$27,200	$13,606	$40,807	$37,476	
042.320.54900.23000	Insurance Benefits (Medical) #	$49,869	$77,430	$39,115	$25,866	$64,981	$79,194	
042.320.54900.24000	Workers Compensation Insurance	$18,110	$13,986	$9,214	$3,329	$12,543	$8,629	
042.320.54900.34300	Contractual Support	$74,256	$70,000	$26,757	$13,379	$40,136	$75,000	
042.320.54900.34500	Payroll Processing Fee	$32,941	$34,000	$24,066	$12,033	$36,099	$34,000	
042.320.54900.34600	Credit Card Processing Fee	$30,077	$30,000	$27,722	$13,861	$41,583	$40,000	
042.320.54900.40000	Travel Expenses	$0	$1,000	$189	$95	$284	$500	
042.320.54900.41000	Telephone	$4,887	$6,000	$6,257	$3,128	$9,385	$8,000	
042.320.54900.42500	Printing	$6,925	$5,000	$2,807	$1,404	$4,211	$6,000	
042.320.54900.43000	Utility Services	$18,247	$18,000	$12,946	$6,473	$19,419	$20,000	
042.320.54900.45000	Insurance ##	$74,760	$99,460	$92,960	$0	$92,960	$106,495	
042.320.54900.45001	Insurance Claims	$0	$0	$0	$0	$0	$0	
042.320.54900.46000	Repairs & Maintenance	$86,069	$85,000	$51,680	$25,840	$77,520	$88,000	
042.320.54900.46002	Repairs & Maintenance-Parkway	$154,501	$170,000	$124,681	$62,341	$187,022	$180,000	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$0	$0	$0	$0	$0	$27,000	
042.320.54900.51000	Office Supplies	$2,494	$4,000	$2,962	$1,481	$4,444	$4,000	
042.320.54900.52000	Operating Supplies	$21,848	$22,000	$15,995	$7,998	$23,993	$24,000	

#

  Operating Expenses - Toll Facility			  $1,151,646 		  $1,314,920 		 
	$932,480  	$331,276 			$1,263,756 			$1,414,743 	
  SUBTOTAL OPERATING EXPENSES			  $1,184,762 		  $1,362,345 		 
	$954,242  	$348,080 			$1,302,321 			$1,458,843 	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		  9/30/2021 		  FY 2022			  6/30/2022 		  3 Months 	

 
Bridge Fund	
Total	Proposed	
Projected	Budget	
	9/30/2022	 	FY 2023		

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	
$0	

$0
$0
$25,000

$0

$0	
$0	
$0	

$0	
$0	
$25,000	

($1,121,071)	
$0	
$25,000	

$0
$25,000

      
Maintenance Reserves & Community Projects		$0  	$25,000  	$0  	$25,000  	$25,000  	($1,096,071)

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	

$16,874	
$0	
$0	
($790,690)	
$519,399	
($417,450)	

$12,000	
$0	
$0	
($40,000)	
$11,130	
($305,535)	

$28,570	
$0	
$0	
($982,867)	
$0	
($305,535)	

$9,523	
$0	
$0	
$0	
$502,079	
$0	

$38,094	
$0	
$0	
($982,867)	
$502,079	
($305,535)	

$40,000	
$0	
$0	
($1,800,000)	
$0	
($6,228)	

  TOTAL NON OPERATING REVENUE (EXPENSES)				($671,866)			($322,405)		 
  ($1,259,832) 	$511,602 			($748,229)			($1,766,228)	
  NET INCOME				$0 			$0 		 
	($653,910) 	$653,910 			$0 			$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 at least a 5% increase over last FY Budget.	
3. Maintenance Reserves based on Engineering and Financial Consultant's recommendation.	
4. Transfer	$6,228	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 FY2022 the unrestricted fund balance was:	$10,217,793		
The projected net income for FY2022 is:	$0	and will be added to the fund balance.	
In FY 2022:	$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:	$9,421,805 * 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

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2021 			2022			  6/30/2022 		  3 Months 			9/30/2022		

 
Stormwater Fund	
Proposed	
Budget	
	FY 2023		

REVENUES

043.300.34300.90000	
043.300.36100.11000	
043.300.36900.10043	
043.300.38100.10000	

Stormwater Fees	
Interest Income	
Misc. Income / Penalty	
Transfer to General Fund	

$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	

$150,672	
$0	
$0	
$0	

$296,000	
$0	
$0	
$0	

$452,556	
$50	
$50	
$0	

$188,232
$0
$0
$0

 TOTAL REVENUES	 	$0  	$0  	$188,232  	$150,672  	$296,000  	$452,656 

EXPENDITURES

Administrative	
043.310.51300.31100	
043.310.51300.31500	
043.310.51300.32000	
043.310.51300.32200	
043.310.51300.34000	
043.310.51300.35100	
043.310.51300.40000	
043.310.51300.42000	
043.310.51300.42500	
043.310.51300.45000	
043.310.51300.48000	
043.310.51300.49000	
043.310.51300.49100	
043.310.51300.51000	
043.310.51300.54000	
043.320.53600.12000	
043.320.53600.12100	
043.320.53600.21000	
043.320.53600.22000	
043.320.53600.23000	
043.320.53600.24000	
043.320.53600.64000	

Engineering/Software Services	
Attorney	
Collection Fees, Uncollectable & Early Payment Discount	
Annual Audit	
Management Fees	
Computer Time	
Travel Expenses	
Postage & Express Mail	
Printing	
Insurance ##	
Advertising Legal & Other	
Bank Charges	
Contingencies	
Office Supplies	
Dues, Licenses & Subscriptions	
Salaries	
Consulting Fees	
FICA Taxes	
Pension Expense	
Health Insurance Benefits #	
Workers Comp Insurance	
Capital Improvements (See Capital Improvements List)	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$138	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$159	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$298	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$25,000
$2,000
$1,000
$4,000
$5,000
$500
$1,000
$500
$500
$21,299
$1,000
$600
$4,000
$1,000
$1,000
$86,829
$0
$7,705
$6,946
$14,679
$1,599
$	110,000.00

  Administrative	 	$0  	$0  	$138  	$159  	$298  	$296,157 

BUDGET HIGHLIGHTS FY 2023

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2021 			2022			  6/30/2022 		  3 Months 			9/30/2022		

 
Stormwater Fund	
Proposed	
Budget	
	FY 2023		

Stormwater System Maintenance	
043.320.53600.43000	Electric (7 Aerators)	
043.320.53600.46200	Landscaping	
043.320.53600.46500	Lake Maintenance	
043.320.53600.46700	Storm Drain System Maintenance	
043.320.53600.49300	Repair and Replacement Equipment	
043.320.53600.49200	Repair and Replacement Floating Aerators	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	
043.320.53600.34000	Consultant Fees	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$15,000	
$5,000	
$79,499	
$40,000	
$4,000	
$10,000	
$3,000	
$0	

  Stormwater System Maintenance		
	$0 	
	$0 	
	$0 	
	$0 	
	$0 	
	$156,499 	
  TOTAL EXPENDITURES			
	$0 	
	$0 	
	$138 	
	$159 	
	$298 	
	$452,656 	
Contribution to Reserves & Community Projects	
043.320.53600.65000	Maintenance Reserves	$0	$0	$0	$0	$0	$0	

  FUND BALANCE	 	$0  	$0  	$188,094  	$150,513  	$295,702  	$0 

1. Payroll includes an average 5% increase over last FY Budget.	
2. See Capital Improvements List.	

DUNES COMMUNITY DEVELOPMENT DISTRICT EMPLOYEE SCHEDULE FY 2023

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	
Stormwater	
Name	Position	FT/PT													
Alvarado, Maribel	W/WW, OM	FTE	4/9/2007	2,913.41	4/23	145.67	3,059.08	I,R	1	79,534	43,744	15,907	15,907	3,977	
Oakes, David	W/WW	FT	1/23/2012	30.31	1/23	1.52	31.83	I,R	40	66,196	66,196				
Earl Nash	W/WW	FTE	9/20/2021	3,743.66	9/23	187.18	3,930.84	I,R	1	102,206	102,206				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	20.00	7/23	1.00	21.00	I,R	40	43,680	24,024	10,920	4,368	4,368	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	17.68	2/23	0.88	18.56	I,R	32	30,888	16,988	7,722	3,089	3,089	
Brill, Cory	W/WW, FS	FTE	2/21/2006	3,230.78	5/23	161.54	3,392.32	I,R	1	88,192	52,915	8,819	13,229	13,229	
Mendonsa,Justin	W/WW	FT	4/27/2016	24.77	4/23	1.24	26.01	I,R	40	54,080	40,560	5,408		8,112	
Huckle, Chris	W/WW	FT	7/14/2000	26.50	7/23	1.33	27.83	I,R	40	57,876	43,407	5,788		8,681	
Oakes, Jason	W/WW, PS	FT	9/27/2021	19.44	9/23	0.97	20.41	I,R	40	42,432	42,432				
Bryan Stodola	W/WW	FT	3/30/2022	17.00	3/23	0.85	17.85	I,R	40	37,128	37,128				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	6,672.97	8/23	333.65	7,006.62	I,R	1	182,172	100,195	18,217	45,543	18,217	
Hamilton, Justin	W/WW	FT	6/13/2022	18.00	6/23	0.90	18.90	I,R	40	39,312	35,381	3,931			
David Ponitz	Utility Mgr	FTE	8/10/2018	5,307.03	8/23	265.35	5,572.38	I,R	1	144,882	108,661	14,488	7,244	14,488	
Eric Stodola	W/WW	FT	4/23/2018	27.09	4/23	1.35	28.44	I,R	40	59,176	59,176				
McMillen, Austin	W/WW	FT	11/14/2016	23.40	11/23	1.17	24.57	I,R	40	51,116	38,337	5,112		7,667	
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							63,000	38,000		20,000	5,000	
															
Jurczak, Steven	Asst. Br Mgr	FT	3/18/2019	22.60	10/23	1.13	23.73	I,R	40	49,348			49,348		
Open	Toll Coll.	PT		12.50	10/23	1.41	13.91		13	9,412			9,412		
Condon, Gerald	Toll Coll.	PT	2/7/2022	12.50	10/23	1.41	13.91		16	11,596			11,596		
Hagenberg, William	Toll Coll.	PT	1/21/2003	24.38	10/23	1.81	26.19		16	21,788			21,788		
Lumbra, Michael	Bridge Mgr.	FT	11/28/2016	2,848.21	7/23	142.41	2,990.62	I,R	1	77,756			77,756		
DeFranco, Charles	Toll Coll.	FT	6/25/2019	14.75	10/23	1.57	16.32	I,R	40	33,956			33,956		
Bukovack, Stephen	Toll Coll.	FT	10/25/2013	18.92	10/23	1.91	20.83	I,R	40	43,316			43,316		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	19.86	10/23	0.99	20.85	I,R	40	43,368			43,368		
Vanhoutte, Kendall	Toll Coll.	FT	1/2/2020	14.32	10/23	1.52	15.84	I,R	40	32,968			32,968		
Oberlin, Kenneth	Toll Coll.	FT	2/19/2014	17.88	10/23	2.34	20.22	I,R	40	42,068			42,068		
Oberle, Raymond	Toll Coll.	PT	11/18/2012	16.80	10/23	1.89	18.69		16	15,548			15,548		
Vardakas, Harry	Toll Coll.	PT	8/24/2020	13.26	10/23	1.49	14.75		24	18,408			18,408		
Sapp, Michael	Toll Coll.	PT	12/20/2008	17.30	10/23	1.95	19.25		16	16,016			16,016		
Keith, Dee	Toll Coll.	FT	4/24/2019	13.70	10/23	3.75	17.45	I,R	40	36,296			36,296		
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	15.83	10/23	1.78	17.61		8	7,332			7,332		
Haynes, Steven	Toll Coll.	PT	5/6/2018	14.07	10/23	1.58	15.65		16	13,000			13,000		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	12.50	10/23	1.82	14.32		16	11,908			11,908		
Miller, Caroline	Toll Coll.	PT	11/17/2020	13.26	10/23	1.49	14.75		16	12,272			12,272		
Open	Toll Coll.	PT		12.50	10/23	1.41	13.91		8	5,772			5,772		
Wisniewski, Michael	Toll Coll.	PT	4/13/2022	12.50	10/23	1.41	13.91		8	5,772			5,772		
Lynch, Joseph	Toll Coll.	PT	5/26/2022	12.50	10/23	1.41	13.91		8	5,772			5,772		

2022 - 2023
Annual Budget Distribution

462

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

Total Year	  $1,655,542	$849,350	$96,312	$623,052	$86,829 
Percent of Total
	Retirement Contribution	$120,076	Percent	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	67,948	57%	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	37,476	31%	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	7,705	6%	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	6,946	6%	
Additional help as needed/special circumstances			70.00		$120,076	100%	
				Employees Covered by Med. Ins.	23		
				W/WW Budget	15		
				Bridge Budget	8		

Total hours per week

Budgeted weekly hours Bridge	501

462.00

Employee Classification for Worker Compensation Insurance (No Overtime included)

Waterworks Operations	597,714
Clerical office	558,912
Bridge Operations	435,916

Total=	1,592,542

		

		

		

		

	

	

	

	

WATER AND SEWER BUDGET	
Current FY Capital Improvements:	Cost

GST/Clearwell cleaning/inspection	$	28,000.00
Bulk Chemical Tanks/CL2 Feed Tanks/New piping	$	85,000.00
Sludge Pump Installation	$	40,000.00
RO Feed Pump Analysis	$	19,000.00
Paint RO Skid Room Roof and Skids	$	30,000.00
Pump Station Rehabilitation	$	125,000.00
Eastern Fence for Water/WW Plant Site	$	50,000.00
Tertiary Filter Canopy Replacement	$	40,000.00
WWTP Permit Renewal	$	20,000.00
North/South Valve Split Engineering	$	88,000.00
North/South Valve Split Construction	$	400,000.00
Reclaimed water line from HD Lakes to Reject Pond Engineering	$	65,000.00

Current FY Capital Improvements Total=	$	990,000.00	

Next 5 Years Capital Improvements

W-A	Collection System Improvements Emergency Pumping Systems 2 remaining	
W-B	Pump Station Rehabilitation 1 every other year ($125,000 per PS) Total PS's to rehab =22	
W-C	Vehicle/Equipment Replacement next 5 years	
W-D	WTP Scrubber	
W-E	Residential Reclaimed PS / AC Improvements	
W-F	Influent PS and Reject PS Piping Improvements and New Bar Screen and Compactor	
W-G	Reclaimed water line from HD Lakes to Reject Pond Construction	
W-H	Reclaimed Pond 3 cleaning	
W-I	Repair Damaged Liner	
W-J	VFD's for Water Plant Feed Pumps	
W-K	Fence for Water/WW Plant Site	
W-L	WTP Generator	
W-M	CUP Renewal/Reclaimed Analysis	

$	300,000.00	
$	375,000.00	
$	388,000.00	
$	150,000.00	
$	250,000.00	
$	450,000.00	
$	335,000.00	
$	50,000.00	
$	15,000.00	
$	50,000.00	
$	150,000.00	
$	250,000.00	
$	75,000.00	

Next 5 Years Capital Improvements Total= PROJECTS BEYOND THE 5 YEAR WINDOW

$	2,248,000.00

1	Replace PC to DCDD Reuse Line (20,000 LF)	
2	Water Distribution System Improvements (Hammock Beach, Yacht Harbor Village)/Engineering	
3	SCADA for the Pump Stations	
4	Skids 3&4 RO Membranes	
5	New Digester	
6	Backup Well	

 	
$	4,000,000.00	
$	250,000.00	
$	300,000.00	
$	250,000.00	
$	300,000.00	
$	500,000.00	

TOTAL=	$	4,800,000.00

	

	

BRIDGE BUDGET	

B-1
B-2	Current FY Capital Improvements:

Milling and Resurfacing of Hammock Dunes Parkway and Camino del Mar Milling and Resurfacing Construction Engineering and Inspection

Current FY Capital Improvements Total=	Cost

$	1,750,000.00
$	50,000.00

$	1,800,000.00	

B-A
B-B	
Next 5 Years Capital Improvements

Improve 4 way stop to a Signalized Intersection Replace Toll Booth Software

Next 5 Years Capital Improvements Total=	

$	1,600,000.00
TBD

$	1,600,000.00	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1	Desk

Current FY Capital	Cost

$	2,500.00

Improvements Total=	$	2,500.00	

Next 5 Years Capital Improvements

G-A	Office Carpet Replacement	$	10,000.00

Next 5 Years Capital Improvements Total=	$	10,000.00	

	

STORMWATER FUND BUDGET	
Current FY Capital Improvements:

S-1	Cleaning and Televising the System Specifications S-2	Cleaning and Televising the System

Current FY Capital	Cost

$	60,000.00
$	50,000.00

Improvements Total=	$	110,000.00	

Next 5 Years Capital Improvements

S-A	Cleaning and Televising the System	$	500,000.00

Next 5 Years Capital Improvements Total=	$	500,000.00	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2023	
COUNTY TAX YEAR 2022	

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

 PHASE		$		
	197,000	
	101,661	
	4,204	
	2,024	

TOTAL REVENUES		304,889 

ALL	230,389	

SUBTOTAL ADMIN. EXPENDITURES

PHASE 1 & 2 MAINTENANCE EXPENSES	
PHASE 3 MAINTENANCE EXPENSES	

PH 1&2	74,500	
PH 3			0	

SUBTOTAL MAINTENANCE EXPENDITURES	74,500	
TOTAL EXPENDITURES		304,889 	
NET INCOME		0 	

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		64.61% 
	2022	2021	

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	

NO.	EQUIPMENT	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT CYCLE (YEARS)	ANTICIPATED
REPLACEMENT FY	ORIGINAL COST	COMMENTS	FY23	FY24	FY25	FY26	FY27	

1	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2019	10	2029	71,000	
2	GATOR 2	2020	10	2030	9,000	
3	GATOR	09-10	10	2025	11,000	
4	JOHN DEERE BACKHOE/LOADER	07-08	15	2024	48,000	
5	PICKUP TRUCK 2 - 2009 FORD RANGER 4X4 (BRIDGE TRUCK)	08-09	N/A		22,000	
6	PICKUP TRUCK 4 - 2017 GMC SIERRA (Plant)	2017	10	2027	26,000	
7	PICKUP TRUCK 5 - 2017 CHEVY SILVERADO F250	2017	10	2027	26,000	
8	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	2025	6,000	
9	PICKUP TRUCK 6 - PAUL'S OLD TRUCK	2018	10	2028	28,000	
10	GENERATOR 1 - Generac*	2001		2024	19,000	
11	PORTABLE PUMP 1 - Godwin	2013	10	2024	36,000	
12	VACTOR TRAILER	2005		N/A	18,000	
13	Wach Valve Turner/Vactor	2021	10	2031	80,000	
14	TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2031	2,000	
15	JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	2026	25,000	
16	MINI TRACKHOE	2019	10	2029	64,000	
17	DUMPTRUCK	2019	10	2029	78,000	
18	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	2030	31,000	
19	TRACKHOE TRAILER	2019	10	2029	7,000	
20	Chevy 1500 CREW CAB PICKUP	2021	10	2031	35,000	

TOTALS=	642,000	-	243,000	22,000	25,000	70,000	

*Over 1 year lead time on a generator

120,000

67,000	
56,000	

16,000

6,000

35,000	
35,000	

25,000

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

1	Granada Dr.	1990	2025	$	-			
2	Granada Dr. and Vilano Ct.	1990	2026	$	-			
3	Rue Grande Mer	1990	2027	$	-			
4	Camino Del Mar	1990	2033	$	125,000			
5	300 Camino Del Sol	1990	2021	$	-	Need to Raise		
6	Camino Del Rey ( Triplex )	1990	2028	$	-			
7	La Costa	1995	2029	$	-			
8	Madeira	1991	2030	$	125,000	Need To Raise	$	125,000	
9	Hammock Dunes Sales Center	1993	2031	$	-			
10	34 Island Estates Parkway	1990	2020	$	-	Rehabbed in 2021		
11	84 Island Estates Parkway	1990	2021	$	125,000			
12	128 Island Estates Parkway	1990	2022	$	125,000			
13	172 Island Estates Parkway	1990	2023	$	125,000			
14	San Gabriel	1990	2032	$	-			
15							
16							
17							
18							
19							
20							
21							
22							
23							
24							
25							
26							

$	125,000
$	125,000

TOTALS=	$	625,000	$	125,000	$	-	$	125,000	$	-	$	125,000	

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT FY	ANTICIPATED
COST	COMMENTS	FY22	FY23	FY24	FY25	

1	Hammock Beach Parkway	1990	2021	$	150,000	
3	Camino Del Mar		2023	$	150,000	

$ 150,000
$ 150,000

TOTALS=	$	300,000	$	-	$ 150,000	$ 150,000	

C.

RESOLUTION 2022-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT SETTING FORTH THE CRITERIA FOR APPROVAL OF THE TRANSFER OF FUNDS FROM THE BRIDGE AND WATER & SEWER ENTERPRISE FUNDS TO THE GENERAL FUND FOR THE PURPOSE OF REDUCING FISCAL YEAR 2023 ASSESSMENTS

WHEREAS, the Dunes Community Development District ( District) is a special purpose unit of local government established u nde r  t h e  pr o vi s i on  of Ch a p te r 1 9 0 F lo r i d a S ta tu te s for the purpose of planning, financing, constructing, installing, and/or acquiring certain improvements, facilities and services in conjunction with the development of lands located within the District; and

WHEREAS, the District maintains two Enterprise Funds for the operation of the Hammock Dunes Toll Bridge (Bridge Fund) and the District’s Utility Division (Water & Sewer Fund); and

WHEREAS, as a result of termination of The Hammock Dunes Development of Regional Impact (DRI), the District has been relieved of the financial obligation of adding a second span to the Hammock Dunes Toll Bridge thereby making certain funds available; and

WHEREAS, the District has available funds in the Water & Sewer Fund as a result of defeasance of all outstanding bond issues; grants received from State agencies and careful management of capital expenditures; and

WHEREAS, the District’s Certified Public Accountants Grau & Associates in an Independent Accountant’s Report dated November 15, 2012 stated “In our opinion, transfers may be made to the general fund from an enterprise fund…..As long as the subsidizing of the general fund does not have a negative impact on the enterprise fund itself…”; and

WHEREAS, the Board of Supervisors has determined that no negative impact would result from the transfer of $0 from the Water & Sewer Fund and $6,228 from the Bridge Fund to the General Fund.

NOW, THEREFORE, be it resolved by the Board of Supervisors of the Dunes Community Development District that:
The Board of Supervisors has determined $4,204 shall be applied to reduce the Administrative portion of the General Fund Budget and $2,024 shall be applied to the General Maintenance portion.
These transfers shall maintain the reduced Unit Assessment established in Fiscal Year 2022.
Severability. If any section or portion of a section of this Resolution proves to be invalid, unlawful, or unconstitutional, it shall not be held to invalidate or impair the validity, force, or effect of any other section or part of this Resolution.
Conflicts. All resolutions or parts of resolutions in conflict with any of the provisions of this Resolution are hereby repealed.
Implementing Actions. The District Manager is hereby authorized to take any actions necessary to implement the action taken in this Resolution.
Effective Date. This resolution shall be effective upon adoption and shall remain in effect until revoked.

Gregory L. Peugh, Secretary	George DeGovanni, Chairman

DULY PASSED AND ADOPTED by the Dunes Community Development District, Florida, on this 12th day of August, 2022.

D.

RESOLUTION 2022-07

A RESOLUTION ADOPTING THE FINAL GENERAL FUND BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR
FISCAL YEAR 2023

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed General Fund Budget for the Fiscal Year 2023; and
WHEREAS, the Board, at its meeting on May 13, 2022, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 12th day of August, 2022, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final General Fund Budget;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The General Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final General Fund Budget of the District.
A verified copy of said final General Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 12th day of August, 2022.

George DeGovanni
Chairman

Gregory L. Peugh Secretary

E.

RESOLUTION 2022-08

A RESOLUTION DETERMINING, ORDERING AND LEVYING A MAINTENANCE ASSESSMENT, PURSUANT TO SECTION 190.021(3), FLORIDA STATUTES, IN ORDER TO MAINTAIN AND PRESERVE THE WATER MANAGEMENT AND CONTROL FACILITIES OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, portions of the water management and control system known as Phase I, Phase II and Phase III have been constructed within the District; and
WHEREAS, the administration and maintenance of the water management facilities in Phases I, II and III benefit certain property within the District; and
WHEREAS, the Board of Supervisors finds and determines that it is necessary to levy an administrative and maintenance assessment, pursuant to the authority of Sections 190.011 and 190.021(3), Florida Statutes, in the amount of $59.47 for Phase I and for Phase II. Phase III is assessed a levy for administrative costs only in the amount of $37.69. The total amount raised by the levies is $197,015 in order to administer and maintain the water management facilities in Phases I, II and III; and
WHEREAS, in that such maintenance is not for “original construction” as defined in 190.021(3) F.S., the District’s Engineer has filed his report advising the maintenance assessment hereby levied shall be against only those lands within the District which are benefiting from such facilities, and shall be apportioned to each acre of land receiving benefit from the District’s maintenance activity, in general conformance with the Engineer’s Report dated August 1, 1989, which by reference is incorporated herein; and
WHEREAS, the Board has approved its budget and proposed assessment levies and has held a public hearing on the 12th day of August, 2022, in which members of the general public were accorded the opportunity to be heard on the budget and the proposed tax levies:
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The final levy of an administrative and maintenance assessment shall be in the amount of $59.47 for Phase I and for Phase II. The final levy of an administrative assessment shall be in the amount of $37.69 for Phase III. The total amount to be raised by the levies is

$197,015 in order to administer and maintain the water management facilities in Phases I, II and III.
Said assessment is hereby apportioned and levied in the proportionate amount on each and every taxable unit receiving benefit from the District’s administrative or maintenance activities. Only taxable units receiving benefit from administrative and maintenance activities within Phase I and Phase II are assessed a proportionate amount of the costs of administrative and maintenance of Phase I and Phase II. Only taxable units receiving benefit from administrative activities within Phase III are assessed a proportionate amount of costs of administration of Phase III. A taxable unit is a condominium, platted lot less than one acre, or fraction acre of land; taxable units in excess of one acre will be rounded to the nearest acre. The list of lands and corresponding tax as contained in Exhibit “A” is hereby certified to the Flagler County Property Appraiser.
The District Manager is authorized and directed to cause a certified copy of this Resolution to be delivered to the Flagler County Property Appraiser not later than August 31, 2022 so that the total assessment hereby levied can be entered on the county tax rolls by said Appraiser and collected by the County Tax Collector, all as prescribed in Sections 190.011 and 190.021(3), Florida Statutes.

Adopted this 12th day of August, 2022.

George DeGovanni Chairman

Gregory L. Peugh Secretary

F.

A RESOLUTION ADOPTING THE FINAL WATER AND SEWER BUDGETS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2023

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Water and Sewer Enterprise Fund Budget for the Fiscal Year 2023; and
WHEREAS, the Board, at its meeting on May 13, 2022, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 12th day of August, 2022, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Water and Sewer Enterprise Fund Budget;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Water and Sewer Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Water and Sewer Enterprise Fund Budget of the District.
A verified copy of said final Water and Sewer Enterprise Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 12th day of August, 2022.

George DeGovanni Chairman

G.

A RESOLUTION ADOPTING THE FINAL BRIDGE ENTERPRISE BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2023

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Bridge Enterprise Fund Budget for the Fiscal Year 2023; and
WHEREAS, the Board, at its meeting on May 13, 2022 approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 12th day of August, 2022, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Bridge Enterprise Fund Budgets;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Bridge Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Bridge Enterprise Fund Budget of the District.
A verified copy of said final Bridge Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 12th day of August, 2022.

H.

A RESOLUTION ADOPTING THE FINAL STORMWATER ENTERPRISE BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2023

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Stormwater Enterprise Fund Budget for the Fiscal Year 2023; and
WHEREAS, the Board, at its meeting on May 13, 2022 approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 12th day of August, 2022, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Stormwater Enterprise Fund Budgets;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Stormwater Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Stormwater Enterprise Fund Budget of the District.
A verified copy of said final Stormwater Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 12th day of August, 2022.

I.

RESOLUTION 2022-12

A RESOLUTION ADOPTING AMENDED SECTION 125 CAFÉTERIA PLAN FOR THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR
FISCAL YEAR 2023

Whereas, the Dunes Community Development District (Employer) desires to offer its employees the opportunity to purchase insurance coverage of their choice with their pre-tax income;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The form of Amended Section 125 Cafeteria Plan effective October 1, 2022, presented to this meeting is hereby approved and adopted and that the District Manager is hereby authorized and directed to execute and deliver to the Administrator of the Plan one or more counterparts of the Plan.

The Administrator shall be instructed to take such actions that are deemed necessary and proper in order to implement the amended Plan, and to set up adequate accounting and administrative procedures to provide benefits under the Plan.

The District Manager shall act as soon as possible to notify the employees of the Employer of the adoption of the amended Plan by delivering to each employee a copy of the summary description of the Plan in the form of the Summary Plan Description.

Adopted this 12th day of August, 2022.

George DeGovanni, Chairman Chairman

Gregory L. Peugh Secretary

J.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

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	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	27	
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	

28-29	
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	

30	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
31-32	

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, 2021, 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, 2021, 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 Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39
(3) (c) is not a required part of the basic financial statements. The information for compliance with FL Statute 218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2022, 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 27, 2022

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, 2021. 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 resulting in a net position balance of $49,179,111.

The change in the District’s total net position in comparison with the prior fiscal year was ($1,041,281), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of $163,164, an increase of $77,572 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
2021	2020	2021	2020	2021	2020	

Assets, excluding capital assets	
$	180,492	
$	130,542	
$  15,907,169	
$  16,592,328	
$  16,087,661	
$  16,722,870	
Capital assets, net of depreciation	126,161	137,248	34,686,442	35,093,054	34,812,603	35,230,302	
Total assets	306,653	267,790	50,593,611	51,685,382	50,900,264	51,953,172	
Liabilities, excluding long-term liabilities	17,328	44,950	1,703,825	1,687,830	1,721,153	1,732,780	
Total liabilities	17,328	44,950	1,703,825	1,687,830	1,721,153	1,732,780	
Net position
Investment in capital assets	
126,161	
137,248	
34,686,442	
35,093,054	
34,812,603	
35,230,302	
Restricted for:
Community projects	
-	
-	
2	
96,234	
2	
96,234	
Unrestricted	163,164	85,592	14,203,342	14,808,264	14,366,506	14,893,856	
Total net position	$	289,325	$	222,840	$  48,889,786	$  49,997,552	$  49,179,111	$  50,220,392	

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.

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
2021	2020	2021	2020	2021	2020	
Revenues:
Program revenues
Charges for services	$	189,949	

$	190,590	

$	5,299,947	

$	4,896,411	

$	5,489,896	

$	5,087,001	
General revenues Miscellaneous	
359	
1,368	
23,414	
188,781	
23,773	
190,149	
Total revenues	190,308	191,958	5,323,361	5,085,192	5,513,669	5,277,150	
Expenses:
General government	
261,573	
248,254	
-	
-	
261,573	
248,254	
Maintenance and operations	279,700	318,160	-	-	279,700	318,160	
Water and sewer	-	-	4,433,392	4,129,614	4,433,392	4,129,614	
Toll bridge operations	-	-	1,580,285	2,753,270	1,580,285	2,753,270	
Total expenses	541,273	566,414	6,013,677	6,882,884	6,554,950	7,449,298	
Transfers	417,450	361,000	(417,450)	(361,000)	-	-	
Change in net position	66,485	(13,456)	(1,107,766)	(2,158,692)	(1,041,281)	(2,172,148)	
Net position - beginning	222,840	236,296	49,997,552	52,156,244	50,220,392	52,392,540	
Net position - ending	$	289,325	$	222,840	$  48,889,786	$  49,997,552	$  49,179,111	$  50,220,392	

Governmental activities							

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021 was $541,273. 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 decreases in maintenance and repairs.

Business-type activities

For the fiscal year ended September 30, 2021, the cost of the business-type activities was $6,013,677. 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 decreases in landscape improvements.

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, 2021.

CAPITAL ASSETS

At September 30, 2021, the District had $191,236 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $65,075 has been taken, which resulted in a net book value of $126,161. The District’s business-type activities reported net capital assets of $34,686,442. 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 2022. Construction for the wastewater treatment plant is complete at this time. Other capital improvement projects scheduled for fiscal year 2022 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.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide landowners, 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.

STATEMENT OF NET POSITION SEPTEMBER 30, 2021

	Governmental
Activities	Business-type
Activities	
Total	
ASSETS				
Cash and cash equivalents	$	23,993	$	195,209	$	219,202	
Investments	153,008	15,235,809	15,388,817	
Receivables	872	446,087	446,959	
Due from business type activities	627	-	627	
Restricted assets:				
Investments	-	2	2	
Prepaids	1,992	29,062	31,054	
Deposits	-	1,000	1,000	
Capital assets:				
Nondepreciable	-	9,817,307	9,817,307	
Depreciable, net	126,161	24,869,135	24,995,296	
Total assets	306,653	50,593,611	50,900,264	

LIABILITIES				
Accounts payable	17,328	304,275	321,603	
Due to governmental type activities	-	627	627	
Payable from restricted assets:				
Contracts/retainage payable	-	71,473	71,473	
Unearned revenue	-	1,327,450	1,327,450	
Total liabilities	17,328	1,703,825	1,721,153	

NET POSITION
Investment in capital assets	126,161	

34,686,442	

34,812,603	
Restricted for:				
Community projects	-	2	2	
Unrestricted	163,164	14,203,342	14,366,506	
Total net position	$	289,325	$	48,889,786	$	49,179,111	

See notes to the financial statements

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

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	

$	261,573	

$	189,949	

$	(71,624)	

$	-	$	

(71,624)	
Maintenance and operations	279,700	-	(279,700)	-	(279,700)	
Total governmental activities	541,273	189,949	(351,324)	-	(351,324)	

Business-type activities: Water and sewer utilities	

4,433,392	

3,443,319	

-	

(990,073)	

(990,073)	
Toll bridge operations	1,580,285	1,856,628	-	276,343	276,343	
Total business-type activities	6,013,677	5,299,947	-	(713,730)	(713,730)	

General revenues:	
Unrestricted investment earnings	359	23,414	23,773	
Total general revenues	359	23,414	23,773	
Transfers	417,450	(417,450)	-	
Change in net position	66,485	(1,107,766)	(1,041,281)	
Net position - beginning	222,840	49,997,552	50,220,392	
Net position - ending	$	289,325	$	48,889,786	$	49,179,111	

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021		
	
  Major Fund	 General Fund	
ASSETS		
Cash	$	23,993	
Investments	153,008	
Assessments receivable	872	
Due from other funds	627	
Prepaids		1,992 	
Total assets	 $	180,492 	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable

 $	17,328 

Total liabilities		17,328 

Fund balances:
Nonspendable:
Prepaid items	1,992
Assigned to:
Subsequent year's expenditures			34,837 Unassigned		126,335 
Total fund balance		163,164 

Total liabilities and fund balance	 $	180,492 

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

163,164

government as a whole.
Net position of governmental activities

	126,161 
 $	289,325 

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

REVENUES
Maintenance assessments

  Major Fund	
 General Fund 

$	189,949

Interest and other revenues			359  Total revenues		190,308 

EXPENDITURES
Current:
General government	
254,366	
Maintenance and operations		275,820 	
Total expenditures		530,186 	
Excess (deficiency) of revenues over (under) expenditures	
(339,878)	

OTHER FINANCING (USES)
Interfund transfers	

	417,450 	
Total other financing sources and (uses)		417,450 	
Net change in fund balance	77,572	
Fund balance - beginning		85,592 	
Fund balance - ending	 $	163,164 	

Net change in fund balances - total governmental funds	$	77,572 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	$	66,485

STATEMENT OF NET POSITION - PROPRIETARY FUNDS SEPTEMBER 30, 2021

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

Total	
ASSETS				
Current assets:				
Cash and cash equivalents	$	54,773	$	140,436	$	195,209	
Investments	4,402,718	10,833,091	15,235,809	
Receivables	446,087	-	446,087	
Due from other funds	-	8,652	8,652	
Restricted assets:				
Investments	-	2	2	
Noncurrent assets:				
Prepaids	24,307	4,755	29,062	
Deposits	1,000	-	1,000	
Capital assets:				
Capital assets not being depreciated	8,295,511	1,521,796	9,817,307	
Capital assets being depreciated	44,660,725	13,794,620	58,455,345	
Less accumulated depreciation	(25,786,338)	(7,799,872)	(33,586,210)	
Total capital assets, net	27,169,898	7,516,544	34,686,442	
Total assets	32,098,783	18,503,480	50,602,263	

LIABILITIES
Current liabilities:
Accounts payable	182,484	121,791	304,275	
Due to other funds	9,279	-	9,279	
Contracts/retainage payable	-	71,473	71,473	
Noncurrent liabilities:
Unearned revenue	
751,573	
575,877	
1,327,450	
Total liabilities	943,336	769,141	1,712,477	

NET POSITION
Investment in capital assets	

27,169,898	

7,516,544	

34,686,442	
Restricted for community projects	-	2	2	
Unrestricted	3,985,549	10,217,793	14,203,342	
Total net position	$	31,155,447	$	17,734,339	$	48,889,786	

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds	

OPERATING REVENUES
Charges for sales and services:

Water, Sewer and Effluent Reuse Enterprise Fund

Intracoastal Waterways Bridge Enterprise Fund

Total

Water	$	1,096,562	$	-	1,096,562	
Irrigation and effluent	1,255,429	-	1,255,429	
Sewer	933,390	-	933,390	
Connection fees	94,256	-	94,256	
Meter fees	30,700	-	30,700	
Tolls	-	1,836,033	1,836,033	
Other	32,982	20,595	53,577	
Total operating revenues	3,443,319	1,856,628	5,299,947	

OPERATING EXPENSES
Personnel services	1,146,908	644,640	1,791,548	
Materials, supplies and services	2,022,880	611,530	2,634,410	
Depreciation and amortization	1,263,604	324,115	1,587,719	
Total operating expense	4,433,392	1,580,285	6,013,677	

Operating income (loss)	
(990,073)	
276,343	
(713,730)	

NON OPERATING REVENUE (EXPENSES)
Interest income	

6,540	

16,874	

23,414	
Total non operating revenue (expenses)	6,540	16,874	23,414	

Income before transfers	
(983,533)	
293,217	
(690,316)	
Transfers out	-	(417,450)	(417,450)	

Change in net position	
(983,533)	
(124,233)	
(1,107,766)	
Total net position - beginning	32,138,980	17,858,572	49,997,552	

Total net position - ending	
$  31,155,447	
$  17,734,339	
48,889,786	

STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

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	$	3,319,108	$	1,448,024	$	4,767,132	
Other operating cash receipts	32,982	20,595	53,577	
Payments to suppliers	(2,060,489)	(622,090)	(2,682,579)	
Payments to employees	(1,089,809)	(626,530)	(1,716,339)	
Net cash provided (used) by				
operating activities	201,792	219,999	421,791	

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Purchases of capital assets	(319,114)	(861,993)	(1,181,107)	
Cash flows from capital and related financing activities	(319,114)	(861,993)	(1,181,107)	

CASH FLOWS FROM INVESTING ACTIVITIES
Interest earnings	

6,540	

16,874	

23,414	
Proceeds from investments	-	566,183	566,183	
Purchase of investments	(461,775)	(96,232)	(558,007)	
Net cash provided (used) by investing activities	(455,235)	486,825	31,590	

Net increase (decrease) in cash and cash equivalents	
(572,557)	
(155,169)	
(727,726)	
Cash and cash equivalents - October 1	627,330	295,607	922,937	

Cash and cash equivalents - September 30	
$	54,773	
$	140,438	
$	195,211	

Reconciliation of operating income (loss) to net cash				
provided (used) by operating activities Operating Income (loss)	
$	
(990,073)	
$	
276,343	
$	
(713,730)	
Adjustments to reconcile operating income (loss)
to net cash provided (used) by Operating Activities:							
Depreciation and amortization	1,263,604	324,115	1,587,719	
(Increase)/Decrease in receivables	(38,629)	-	(38,629)	
(Increase)/Decrease in interfund receivable	-	(2,716)	(2,716)	
(Increase)/Decrease in prepaids	(12,430)	316	(12,114)	
Increase/(Decrease) in accounts payable	28,714	(64,239)	(35,525)	
Increase/(Decrease) in contracts/retainage payable		71,473	71,473	
Increase/(Decrease) in interfund payable	3,206	-	3,206	
Increase/(Decrease) in unearned revenue	(52,600)	32,157	(20,443)	
Interfund transfer	-	(417,450)	(417,450)	
Total Adjustments	1,191,865	(56,344)	1,135,521	
Net cash provided (used) by operating activities	$	201,792	$	219,999	$	421,791	

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.

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.

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.

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.

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.

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, 2021:

Investment	Maturities	Amortized Cost	Credit Risk

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

Weighted average of the fund portfolio: 49 days

 $	15,388,819 
 $	15,388,819 

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.

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, 2021, 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, 2021 were as follows:

Receivables: Accounts

Water, Sewer and Effluent Reuse Enterprise Fund

$	446,087  $
$	446,087  $

Totals

446,087
446,087

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 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	19,917	3,880	-	23,797	
Machinery and equipment	34,071	7,207	-	41,278	
Total accumulated depreciation	53,988	11,087	-	65,075	

Total capital assets, being depreciated, net	
137,248	
(11,087)	
-	126,161	

Governmental activities capital assets, net	
$	137,248	
$	(11,087)	
$	-	$	126,161	
	
Beginning			

Balance

Additions	Reductions

Ending Balance

Business-type Activities
Capital assets not being depreciated:		
Land	$	960,488	$	-	$	-	$	960,488	
Construction in progress	7,994,826	861,993		-	8,856,819	
Total capital assets, not being depreciated	8,955,314	861,993		-	9,817,307	

Capital assets being depreciated:					
Infrastructure	52,269,660	319,114		-	52,588,774	
Roadways	1,873,188	-		-	1,873,188	
Machinery and equipment	3,993,383	-		-	3,993,383	
Total capital assets, being depreciated	58,136,231	319,114		-	58,455,345	

Less accumulated depreciation for: Infrastructure	

28,376,891	

1,380,217		

-	29,757,108	
Roadways	432,275	72,046		-	504,321	
Machinery and equipment	3,189,325	135,456		-	3,324,781	
Total accumulated depreciation	31,998,491	1,587,719	-	33,586,210	

Total capital assets, being depreciated, net	
26,137,740	
(1,268,605)	
-	24,869,135	

Business-type activities capital assets, net	
$  35,093,054	
$	(406,612)	
$	-	$  34,686,442	

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	$	1,263,604	
Toll bridge operations	324,115	
Total depreciation expense	 $	1,587,719 	

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, 2021, HDOA received refunds of $52,600.

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 $96,350 was applied to this commitment. As of current year end, all funds allocated for community projects have been used; the restricted net position of $2 at September 30, 2021 represents interest remaining in the account.

NOTE 9 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2021 were as follows:

 Fund	Receivable	Payable	

General

$	2,203  $

1,576

Bridge	8,652	-
Water and sewer		-	9,279 
Total	 $	10,855  $	10,855 

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.

Interfund transfers for the fiscal year ended September 30, 2021 were as follows:

 Fund	Transfer in	Transfer out	
General	$	417,450  $	-
Bridge		-	417,450 
Total	 $	417,450  $	417,450 
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 2021 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, 2021 were
$1,007,383. Employer contributions for the period were approximately $78,049.

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, 2021 were $372,688. Employer contributions for the period were approximately $29,815 and employee contributions for the period were approximately $23,835.

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, 2021, the District had commitment on open contracts for various capital and maintenance projects. The contracts totaled approximately $1,820,564, of which approximately
$1,155,829 was uncompleted at September 30, 2021.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

REVENUES

Budgeted
		Amounts	   Original & Final		Actual

Variance Favorable (Unfavorable)

Maintenance assessments	$	197,000	$	189,949	$	(7,051)	
Interest income	1,056	359	(697)	
Total revenues	198,056	190,308	(7,748)	

EXPENDITURES
Current:
General government	300,966	254,366	46,600	
Maintenance and operations	230,000	275,820	(45,820)	
Capital outlay	150,000	-	150,000	
Total expenditures	680,966	530,186	150,780	

Excess (deficiency) of revenues over (under) expenditures	

(482,910)	

(339,878)	

143,032	

OTHER FINANCING SOURCES (USES)				
Carryforward surplus	65,460	-	(65,460)	
Transfer in	417,450	417,450	-	
Total other financing sources and (uses)	482,910	417,450	(65,460)	

Net change in fund balance	
 $	-		
77,572	
 $	77,572 	
Fund balance - beginning			85,592 		
Fund balance - ending		 $	163,164 		

See notes to required supplementary information

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, 2021.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	42	
Number of independent contractors compensated in September 2021	126	
Employee compensation for FYE 9/30/2021 (paid/accrued)	$1,542,045.88	
Independent contractor compensation for FYE 9/30/2021	$4,465,870.52	
Construction projects to begin on or after October 1; (>$65K)	$0	
Budget variance report	See page 25 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2021	Operations and maintenance - $59.47	
Special assessments collected FYE 9/30/2021	$189,949	
Outstanding Bonds:	None	

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, 2021, 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 27, 2022.
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 27, 2022

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, 2021. 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, 2021.

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 27, 2022

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, 2021, and have issued our report thereon dated June 27, 2022.

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 27, 2022, 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 27, 2022

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

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, 2020.

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, 2021.

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, 2021.

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. 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.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 27.

K.

Engineer Report

Standby, Emergency Pumps – Lift Station Rehabilitation
Priority 5 Facilities (2021-22): LS-8, Madeira Ct. Status: CPH Engineers provided an engineering proposal for performance of design and survey related services in the amount of $20,050. A purchase order was issued to CPH on November 5, 2021, for the scope of work contained in the engineering proposal. Consultant field survey work began on February 2, 2022. Held pre-plan kick off meeting on March 15 to discuss detailed project scope of work and deliverables. Received 2nd submittal of engineering plans and provided additional review comments for lift station electrical and piping upgrades along with water and reclaimed system flushing device installation details proposed for the southerly end of Island Estates. Awaiting receipt of final plans.

Hammock Dunes Bridge Toll Facility Improvements
Base Bid portion of project (Generator & Fuel Tank Removal/ Replacement/ Start- up) is 100% complete. A Notice to Proceed was issued to the Contractor on 1/4/2021 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. The Contractor provided an updated project schedule with tentative project substantial completion to occur (4/22). Flagler Co. permitted a certificate of occupancy for temporary office trailer on November 3, 2021. Staff transitioned toll operations activities to the temporary trailer on November 5.
Received updated project schedule and responded to Contractor’s time scheduled beyond current substantial completion date of April 10, 2022, as authorized by Change Order #2. The Architect, Contractor and staff performed a walk-thru inspection on March 24 to confirm that the toll facility building improvements have been constructed in substantial compliance with contract documents. Staff relocated personnel and operations to renovated building on Friday March 25. Contractor current period activities include installation of storm drainage system, new asphalt paving in the northerly parking lot area, curbing, pavement striping, irrigation system and landscaping items. Pay Application No. 18 Final, in the amount of $95,285, was received. A Certificate of Substantial Completion dated July 26, 2022, was submitted by the Engineer for Owner and Contractor consideration which includes a tentative list of items remaining for delivery or completion to include materials certifications, minor landscaping, irrigation and architectural items, final permit clearances, and record drawings.

Hammock Dunes Parkway Milling & Resurfacing Project

The District issued a purchase order to Kisinger Campo and Associates (KCA) Engineers in December 2021 in the amount of $39,990 for preparation of plans and specifications for eventual bid advertisement for the milling and resurfacing project.

The project includes pavement milling and resurfacing of all of Hammock Dunes Parkway (less bridge) and portion of Camino del Mar between A1A and HD Parkway. Staff received a preliminary set of plans in early May and provided review comments to the design consultant during a remote meeting held May 17, 2022.
Staff received and reviewed revised plans and specifications and provided final comments to consultant. Final bid documents (plans and specifications) were completed by the consultant and publicly advertised on July 13, 2022. Receipt of bids from interested contractors are due no later than August 15, 2022, at 2:00 pm.

Bulk Chemical Tanks / Chlorine Feed Systems & Piping

Staff obtained quotations and issued purchase order to Odyssey Manufacturing Co. in the amount of $ 32,400 for furnish and installation of two (2) new double-walled sodium hypochlorite (chlorine bleach) tanks (2,550 gallon & 1,050 gallon) and one
(1) calcium chloride tank (625 gallon) along with miscellaneous equipment, vents, piping, and fitting for full turnkey replacement activity. Chlorine storage is necessary to support critical and required disinfection activities associated with both water and wastewater treatment processes. Additional vendor purchase orders issued to Wing Industrial Plumbing in the amount of $26,000 for installation of conduit, tubing, and vaults for new chlorine piping feeds from the District chlorine feed skid pumping equipment to several plant process injection points. Wing Industrial Plumbing completed installation of conduit, tubing and pull boxes for the chlorine feed system piping on June 23, 2002. Another item of work was also recently completed by Guardian Equipment, in the amount of $ 28,430, which included piping and flow components upgrade/ replacement of one (1) triplex and three (3) duplex sodium hypochlorite (liquid chlorine) feed systems, relocation of a simplex scale inhibitor feed system, and replacement of one (1) each sodium hydroxide and sulfuric acid feed systems. Awaiting delivery and installation of the new tanks from Odyssey.

Water/ Wastewater/ Stormwater/ CUP Regulatory Activities

Staff submitted 2022 Semi-annual Groundwater Withdrawal (EN 50) Report to SJRWMD as required by the District’s Consumptive Use Permit. Staff received confirmation of SJRWMD receipt of the report on July 19, 2022. The report illustrates monthly groundwater and surface water withdrawals recorded by staff utilizing well and surface water metering data for the 2022 semi-annual period.
Potable Water Supply - Wells 3, 4 & 5: The Dunes CDD utilized 105.39 million gallons (0.582 million gallons per day) during referenced period. Groundwater usage was approximately 33% of the permitted annual allocation of 321.57 million gallons, or approximately 66% of the annual average daily allocation (0.881 million gallons per day) to serve public water supply needs.

Auxiliary Irrigation Supply - Well 6: The Dunes CDD utilized 14.91 million gallons (0.082 million gallons per day) during referenced period. Groundwater usage was approximately 4% of the permitted annual allocation of 355 million gallons, or

approximately 8% of the annual average daily allocation (0.97 million gallons per day), to supplement urban landscape and golf course irrigation water supply needs.

Auxiliary Irrigation Supply – Surface Water (Golf Course Ponds): The Dunes CDD utilized 55.04 million gallons (0.304 million gallons per day) during reference period. Surface water usage was approximately 15% of the permitted annual allocation of 355 million gallons, or approximately 31% of the annual average daily allocation (0.97 million gallons per day) to supplement urban landscape and golf course irrigation water supply needs.

L.

FISCAL YEAR 2022 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 2021	$	68,567.00	$	80,026.33	85.68%	$	148,593.33	$  138,164.29	7.02%	179,283	168,626	6.32%	33,468	142,403	3,412	$	0.828820	
NOVEMBER 2021	$	60,333.50	$	75,027.74	80.41%	$	135,361.24	$  125,613.08	7.20%	167,804	155,279	8.07%	29,477	134,461	3,866	$	0.806663	
DECEMBER 2021	$	65,291.50	$	80,940.73	80.67%	$	146,232.23	$  128,242.03	12.30%	179,602	160,611	11.82%	31,955	144,378	3,269	$	0.814202	
JANUARY 2022	$	56,720.50	$	78,878.07	71.91%	$	135,598.57	$  124,799.80	7.96%	170,940	159,997	6.84%	27,728	140,190	3,022	$	0.793252	
FEBRUARY 2022	$	64,389.50	$	80,388.80	80.10%	$	144,778.30	$  126,792.66	12.42%	177,858	158,834	11.98%	31,547	142,055	4,256	$	0.814011	
MARCH 2022	$	86,566.00	$	91,170.35	94.95%	$	177,736.35	$  166,861.29	6.12%	206,769	196,411	5.27%	42,385	160,833	3,551	$	0.859589	
APRIL 2022	$	85,286.50	$	87,657.64	97.29%	$	172,944.14	$  160,845.36	7.00%	200,588	188,895	6.19%	41,914	155,189	3,485	$	0.862186	
MAY 2022	$	92,497.00	$	81,604.58	113.35%	$	174,101.58	$  170,727.43	1.94%	195,849	194,941	0.47%	45,294	148,097	2,458	$	0.888958	
JUNE 2022	$	93,815.50	$	77,400.63	121.21%	$	171,216.13	$  166,577.49	2.71%	188,379	185,781	1.40%	45,905	139,980	2,494	$	0.908892	
JULY 2022	$	115,370.50	$	73,786.87	156.36%	$	189,157.37	$  176,767.97	6.55%	197,679	193,684	2.06%	56,646	138,580	2,453	$	0.956892	
AUGUST 2022					$  148,383.63			174,387						
SEPTEMBER 2021					$  135,554.38			165,359						
					$ 1,769,329.41			2,102,805						
TOTALS=	$	788,837.50	$	806,881.74		$  1,595,719.24			1,864,751			386,319	1,446,166	32,266		
PERCENT OF TOTAL=	49.4%	50.6%								20.7%	77.6%	1.7%		
														
AVERAGES=	$	78,883.75	$	80,688.17	98.19%	$	159,571.92			186,475			38,632	144,617	3,227		
														
12 MONTH PROJECTION=	$	946,605.00	$	968,258.09		$  1,914,863.09			2,237,701			463,583	1,735,399	38,719		
														
FY 22 BUDGETED PROJECTION=	$	1,695,750													
	12345	=Revised number												

Z:\Manager'sShared\Bridge\Toll Revenue Collected by Month.xlsxToll Revenue Collected by Month.xlsx
8/1/202212:59 PM	Page 1

M.

DUNES COMMUNITY DEVELOPMENT DISTRICT	
FY 2022 ADDITIONAL BUDGET ITEMS	
									
		FUND CLASSIFICATION		BOARD MEETING		
ITEM	AUTHORIZED EXPENDITURES	GENERAL	BRIDGE	W&S	TOTAL	CLASSIFICATION	AUTHORIZED/DISCUSSED	NOTES	
									
1	Components damaged on SBR due to Lightning Strike			$	5,920.00	$	5,920.00	O&M	1/14/2022 & 2/11/2022		
2	Equalization Tank Blower VFD catastrophic failure			$	4,439.00	$	4,439.00	O&M	1/14/2022 & 2/11/2022		
3	Replace 150 HP Reuse PS failure			$	18,216.00	$	18,216.00	Capital	1/14/2022 & 2/11/2022		
4	Replace Reuse PS Jockey Pump			$	12,026.00	$	12,026.00	Capital	1/14/2022 & 2/11/2022		
5	Antennae on Bridge			$	49,950.00	$	49,950.00	Capital	3/11/2022		
6	Emergency Repair for LS 6			$	64,862.60	$	64,862.60	Capital	5/13/2022		
7	Fybroc Scrubber Pump			$	17,554.20	$	17,554.20	Capital	5/13/2022		
8	RO Skid Pump			$	4,703.25	$	4,703.25	O&M	5/13/2022		

									

									
	SUB-TOTALS=	$	-	$	-	$	177,671.05	$	177,671.05				
									
	UPCOMING ITEMS								
i.	Well Flowmeter			$	6,076.85	$	6,076.85	O&M		Lightning Strike	
ii.	Bridge Treadle Replacement		$	27,620.40		$	27,620.40	Capital			
iii					$	-				
iv.					$	-				
									
	SUB-TOTALS=	$	-	$	27,620.40	$	6,076.85	$	33,697.25				
									
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	-	$	27,620.40	$  183,747.90	$	211,368.30				

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET								
A									
B									

	SUB-TOTALS=	$	-	$	-	$	-	$	-				

Z:\Manager'sShared\Budget\Additional Budgeted Items.xlsxAdditional Budgeted Items.xlsx 8/1/20221:01 PM

N.

DUNES
COMMUNITY DEVELOPMENT DISTRICT
Unaudited Financial Statements as of
June 30, 2022

Board of Supervisors Meeting August 12, 2022

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
June 30, 2022

		Major Fund	
	General		
ASSETS:		
Cash	$26,777	
Investments	$311,530	
Prepaids	$0	
TOTAL ASSETS		$338,307 	
LIABILITIES AND FUND BALANCES:		
Liabilities:		
Accounts Payable	$22,758	
Due to Other Funds	$6,426	
TOTAL LIABILITIES		$29,185 	
Fund Balances:		
Assigned:		
Current year's expenditures	$34,837	
Unassigned	$274,285	
TOTAL FUND BALANCES		$309,122 	
TOTAL LIABILITIES & FUND BALANCE		$338,307 	

Page 1

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Period Ended June 30, 2022

 EXPENSE CODE		
 DESCRIPTION			GENERAL
 FUND BUDGET 		PRORATED BUDGET
  THRU 06/30/22 		ACTUAL
  THRU 06/30/22			
	VARIANCE		
REVENUES:										
001.300.31900.10000	Maintenance Taxes		$197,000		$197,000		$197,015		$15	
001.300.36100.11000	Interest Income			$400 			$300 			$942 			$642 	
TOTAL REVENUES			$197,400		$197,300		$197,957		$657	

EXPENDITURES:										
Administrative										
001.310.51300.11000	Supervisor Fees		$14,000		$10,500		$9,000		$1,500	
001.310.51300.21000	FICA Expense		$1,071		$803		$689		$115	
001.310.51300.31100	Engineering/Software Services		$20,000		$15,000		$7,572		$7,428	
001.310.51300.31500	Attorney		$11,000		$8,250		$5,288		$2,962	
001.310.51300.32000	Collection Fees/Payment Discount		$12,000		$12,000		$10,718		$1,282	
001.310.51300.32200	Annual Audit		$3,300		$2,475		$600		$1,875	
001.310.51300.34000	Management Fees		$9,800		$7,350		$7,350		($0)	
001.310.51300.35100	Computer Time		$1,000		$750		$750		$0	
001.310.51300.40000	Travel Expenses		$2,000		$1,500		$189		$1,311	
001.310.51300.42000	Postage & Express Mail		$3,000		$2,250		$1,956		$294	
001.310.51300.42500	Printing		$2,500		$1,875		$1,452		$423	
001.310.51300.45000	Insurance		$19,892		$19,892		$18,592		$1,300	
001.310.51300.48000	Advertising Legal & Other		$2,000		$1,500		$294		$1,206	
001.310.51300.49000	Bank Charges		$600		$450		$586		($136)	
001.310.51300.49100	Contingencies		$6,000		$4,500		$4,672		($172)	
001.310.51300.51000	Office Supplies		$2,000		$1,500		$355		$1,145	
001.310.51300.54000	Dues, Licenses & Subscriptions		$1,000		$622		$622		$0	
001.320.53800.12000	Salaries		$143,573		$110,441		$111,273		($832)	
001.320.53800.21000	FICA Taxes		$12,741		$9,801		$7,540		$2,261	
001.320.53800.22000	Pension Expense		$11,486		$8,835		$6,687		$2,148	
001.320.53800.23000	Health Insurance Benefits		$24,030		$18,023		$16,464		$1,559	
001.320.53800.24000	Workers Comp Insurance		$3,780		$2,835		$2,511		$324	
001.320.53800.64000	Capital Improvements			$0 			$0 			$7,092 			($7,092) 	
TOTAL ADMINISTRATIVE				$306,772 			$241,151 			$222,251 			$18,900 	
General System Maintenance										
001.320.53800.43000	Electric (7 Aerators)		$15,000		$11,250		$11,291		($41)	
001.320.53800.46500	Lake Maintenance		$88,000		$66,000		$55,653		$10,347	
001.320.53800.46200	Landscaping		$35,000		$26,250		$20,389		$5,862	
001.320.53800.52100	Grass Carp		$3,000		$2,250		$2,530		($280)	
001.320.53800.46700	Storm Drain System Maintenance		$40,000		$30,000		$8,080		$21,920	
001.320.53800.46000	Building Maintenance		$24,000		$18,000		$35,132		($17,132)	
001.320.53800.46300	Tree & Shrub Removal		$11,000		$8,250		$1,950		$6,300	
001.320.53800.49200	R&M-Floating Fountains		$10,000		$7,500		$0		$7,500	
001.320.53800.49300	R&R-Equipment			$5,000 			$3,750 			$259 			$3,491 	
TOTAL GENERAL SYSTEM MAINTENANCE		$231,000 		$173,250 		$135,284 		$37,967 	
TOTAL EXPENDITURES		$537,772 			$414,401 			$357,534 			$56,866 	
Excess (deficiency) of revenues over (under) expenditures	
	($340,372) 		
	($217,101) 		
	($159,577) 		
	$57,524 	
Other Financing Sources/(Uses)
001.300.38100.10000	Interfund Transfer (From Bridge Fund)	
	$305,535 		
	$305,535 		
	$305,535 		
	($0) 	
TOTAL OTHER FINANCING SOURCES/(USES)		$305,535 			$305,535 			$305,535 			($0) 	
Net change in fund balance	($34,837)		$88,435		$145,958		$57,523	

FUND BALANCE - BEGINNING	
$34,837				
$163,164			
FUND BALANCE - ENDING		$0 					$309,122 			

Page 2

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS

6/30/22
		Major Funds		 Water, Sewer and		Intracoastal	Stormwater
Effluent Reuse	Waterway Bridge	Fee
	Enterprise Fund	 	Enterprise Fund	Enterprise Fund	

5/31/22
		Major Funds		 Water, Sewer and		Intracoastal	Stormwater
Effluent Reuse	Waterway Bridge	Fee
	Enterprise Fund	 	Enterprise Fund	Enterprise Fund	

9/30/2021-Audited
		Major Funds		 Water, Sewer and	Intracoastal
Effluent Reuse	Waterway Bridge
	Enterprise Fund	 	Enterprise Fund	

	Total	
ASSETS:
Current Assets:
Cash and Cash Equivalents:		
Cash - Operating Account	$54,773	$136,650	$522,318	$174,967	$112,758	$312,160	$199,597	$188,064	$699,821	
Cash - On Hand	---	$2,800	---	$2,800	---	---	$2,800	---	$2,800	
Petty Cash	---	$986	---	$1,528	---	---	$1,456	---	$1,456	
Investments:									$0	
State Board - Surplus Funds	$4,402,718	$10,833,091	$4,272,446	$9,822,420	$0	$4,416,575	$9,817,427	$0	$14,234,002	
State Board - Community Projects	---	$2	$0	$0	$0	$0	$0	$0	$0	
Receivables									$0	
Utility Billing	$445,112	---	$293,703	---	$0	$338,072	---	$0	$338,072	
FSA Receivable	---	---	---	$1,863	$0	---	$2,013	$0	$2,013	
Unbilled Accounts Receivable	---	---	---	---	---	---	---	---	$0	
Due from Other Sources	$975	---	$975	---	$0	$975	---	$0	$975	
Due from Other Funds	---	$8,652	$230	$91,268	$75,336	$474	$40,311	$37,713	$78,498	
Noncurrent Assets: Prepaids	
$24,307	
$4,755	
$503	
$9,371	
$0	
---	
---	
$0	
$0	
Deposits	$1,000	---	$1,000	---	$0	$1,000	---	$0	$1,000	
Capital Assets:										
Land	$875,488	$85,000	$875,488	$85,000	$0	$875,488	$85,000	$0	$960,488	
Plant-Expansion (Net)	$4,259,608	---	$4,259,608	---	$0	$4,259,608	---	$0	$4,259,608	
Maintenance Building (Net)	$39,317	---	$39,317	---	$0	$39,317	---	$0	$39,317	
Equipment (Net)	$648,601	$25,922	$648,601	$25,922	$0	$648,601	$25,922	$0	$674,523	
Roadways (Net)	---	$1,385,087	---	$1,385,087	$0	---	$1,385,087	$0	$1,385,087	
Bridge Facility (Net)	---	$4,583,739	---	$4,583,739	$0	---	$4,583,739	$0	$4,583,739	
Improvements Other than Buildings (Net)	$13,926,861	---	$13,926,861	---	$0	$13,926,861	---	$0	$13,926,861	
Meters in the Field/Inventory (Net)	$0	---	$0	---	$0	$0	---	$0	$0	
Construction in Progress		$7,420,023 		$1,436,796  	$7,420,023 		$1,436,796	$0  	$7,420,023 		$1,436,796  	$0 		$8,856,819 	
TOTAL ASSETS		$32,098,783 		$18,503,480  	$32,261,072 		$17,620,759	$188,094  	$32,239,153 		$17,580,149  	$225,777 		$50,045,078 	

LIABILITIES:
Current Liabilities:
Accounts Payable	$177,786	$121,790	$95,961	$119,989	$0	$113,341	$12,412	$0	$125,753	
Retainage Payable	---	$71,474	---	---	$0	---	---	$0	$0	
Due to Other Funds	$9,279	---	$157,553	---	$0	$72,071	---	$0	$72,071	
Due to Pension Fund	---	---	---	---	$0	$3,155	$422	$0	$3,577	
Noncurrent Liabilities: Utility Deposits	
$1,347	
---	
$1,347	
---	
$0	
$1,347	
---	
$0	
$1,347	
Customer Refunds Due	$3,350	---	$3,350	---	$0	$3,350	---	$0	$3,350	
Prepaid Connection Fees	$751,573	---	$723,573	---	$0	$723,573	---	$0	$723,573	
Deferred Toll Revenue (2)		--- 		$575,877  	--- 		$510,991	$0  	--- 		$507,038  	$0 		$507,038 	
TOTAL LIABILITIES		$943,334 		$769,141  	$981,784 		$630,980	$0  	$916,837 		$519,873  	$0 		$1,436,709 	

NET POSITION
Net Invested in Capital Assets	

$27,169,898	

$7,516,544	

$27,169,898	

$7,516,544	

$0	

$27,169,898	

$7,516,544	

$0	

$34,686,441	
Restricted for Community Projects (1)	---	$2	---	$0	$0	---	$0	$0	$0	
Unrestricted			$3,985,550 		$10,217,793  	$4,109,391 		$9,473,236	$188,094  	$4,152,418 		$9,543,733  	$225,777 		$13,921,928 	
	TOTAL NET POSITION		$31,155,448 		$17,734,339  	$31,279,288 		$16,989,780	$188,094  	$31,322,316 		$17,060,276  	$225,777 		$48,608,369 	

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

Page 3

OPERATNG REVENUES:
041.300.34300.30000	
Water Revenue	
$1,008,122	
$756,091	
$860,775	
$104,684	
041.300.34300.50000	Sewer Revenue	$922,246	$691,684	$714,537	$22,853	
041.300.34300.76000	Irrigation/Effluent	$1,094,976	$821,232	$918,403	$97,172	
041.300.34300.10000	Meter Fees	$20,000	$15,000	$32,784	$17,784	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$30,000	$22,500	$67,828	$45,328	
041.300.36900.10000	CPC Effluent Agreement	$40	$40	$40	$0	
041.300.34900.10200	Backflow Preventor/Misc.	$100	$75	$2,641	$2,566	
041.300.36900.10000	Misc. Income / Penalty		$14,000 		$10,500 		$21,249 		$10,749 	
TOTAL OPERATING REVENUES			$3,089,483 		$2,317,122 		$2,618,258 		$301,136 	
OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$37,500	
$24,776	
$12,724	
041.310.51300.31500	Attorney	$30,000	$22,500	$1,970	$20,530	
041.310.51300.32200	Annual Audit	$7,425	$5,569	$1,350	$4,219	
041.310.51300.34000	Management Fees	$22,050	$16,538	$16,538	$0	
041.310.51300.40000	Travel Expenses	$15,000	$11,250	$8,355	$2,895	
041.310.51300.42000	Postage & Express Mail	$6,000	$4,500	$3,201	$1,299	
041.310.51300.42500	Printing & Mailing Utility Bills	$18,000	$13,500	$10,912	$2,588	
041.310.51300.48000	Advertising Legal & Other	$2,500	$1,875	$2,736	($861)	
041.310.51300.49000	Bank Charges	$5,000	$3,750	$2,325	$1,425	
041.310.51300.49100	Contingencies	$15,000	$11,250	$5,884	$5,366	
041.310.51300.51000	Office Supplies and Equipment	$18,000	$13,500	$13,129	$371	
041.310.51300.54000	Dues, Licenses & Subscriptions	$15,000	$11,250	$8,226	$3,024	
041.310.51300.54200	Permits Fees WTP & WWTP	$10,000	$7,500	$4,600	$2,900	
041.310.51300.55000	Land Leases & Easement Fees	$12,500	$12,500	$11,913	$587	
041.310.53600.12000	Salaries, including Overtime	$837,294	$644,072	$647,743	($3,671)	
041.310.53600.12100	Consulting Fees	$6,000	$4,500	$9,000	($4,500)	
041.310.53600.21000	FICA Taxes	$74,301	$57,155	$45,569	$11,586	
041.310.53600.22000	Pension Plan	$66,984	$51,526	$44,578	$6,948	
041.310.53600.23000	Insurance Benefits (Medical)	$165,540	$124,155	$70,757	$53,398	
041.310.53600.24000	Workers Compensation Insurance	$20,034	$15,026	$13,381	$1,644	
041.310.53600.25000	Unemployment Benefits	$5,000	$3,750	$0	$3,750	
041.310.53600.25000	Bad Debt Expense	$1,000	$750	$3,278	($2,528)	
041.310.53600.41000	Telephone	$50,000	$37,500	$35,086	$2,414	
041.310.53600.41002	Payment Processing Service	$11,000	$8,250	$10,551	($2,301)	
041.310.53600.44000	Equipment Rentals & Leases	$7,000	$5,250	$5,187	$63	
041.310.53600.45000	Insurance	$129,298	$129,298	$123,052	$6,246	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$15,000	$14,524	$476	
041.310.53600.52000	Supplies/Equipment General	$7,000	$5,250	$6,484	($1,234)	
041.310.53600.52010	Tools	$12,000	$9,000	$2,508	$6,492	
041.310.53600.52055	Uniforms/Supplies/Services	$10,000	$10,000	$14,100	($4,100)	
041.310.53600.52100	Fuel for Vehicles	$6,000	$4,500	$10,197	($5,697)	
041.310.53600.54100	Training & Travel Expenses		$5,000 		$3,750 		$3,460 		$290 	
TOTAL ADMINISTRATIVE			$1,659,926 		$1,301,712 		$1,175,370 		$126,342 	

Water System
041.320.53600.34800	
Water Quality Testing	
$25,000		
$18,750		
$11,168		
$7,582	
041.320.53600.43000	Electric	$125,000		$93,750		$91,855		$1,896	
041.320.53600.43100	Bulk Water Purchases	$20,000		$15,000		$57		$14,943	
041.320.53600.44000	Equipment Rentals & Leases	$1,000		$750		$0		$750	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$90,000		$67,500		$106,484		($38,984)	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$25,000		$18,750		$20,955		($2,205)	
041.320.53600.52000	Plant Operating Supplies	$20,000		$15,000		$23,600		($8,600)	
041.320.53600.52200	Chlorine & Other Chemicals	$242,000		$181,500		$186,219		($4,719)	
041.320.53600.61000	Meters New & Replacement		$50,000 			$37,500 			$20,484 			$17,016 	
TOTAL WATER SYSTEM			$598,000 			$448,500 			$460,820 			($12,320) 	
Sewer System 041.330.53600.34800	
Water Quality Testing	
$17,000		
$12,750		
$13,229		
($479)	
041.330.53600.34900	Sludge Disposal	$65,000		$48,750		$56,592		($7,842)	
041.330.53600.43000	Electric	$61,000		$45,750		$49,756		($4,006)	
041.330.53600.44000	Equipment Rentals & Leases	$3,000		$2,250		$0		$2,250	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$135,000		$101,250		$68,130		$33,120	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$20,000		$15,000		$22,939		($7,939)	
041.330.53600.46075	Lift Station Repair and Maintenance	$55,000		$41,250		$48,669		($7,419)	
041.330.53600.52000	Plant Operating Supplies	$20,000		$15,000		$7,349		$7,651	
041.330.53600.52200	Chlorine & Other Chemicals		$35,000 			$26,250 			$39,928 			($13,678) 	
TOTAL SEWER SYSTEM			$411,000 			$308,250 			$306,592 			$1,658 	
Irrigation System 041.340.53600.34800	
Water Quality Testing	
$3,000		
$2,250		
$0		
$2,250	
041.340.53600.43000	Electric	$70,000		$52,500		$45,885		$6,615	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$180,000		$135,000		$103,995		$31,005	
041.340.53600.44000	Equipment Rentals & Leases	$41,000		$30,750		$21,105		$9,646	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$125,000		$93,750		$49,881		$43,869	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$20,000		$15,000		$21,466		($6,466)	
041.340.53600.61000	Meters New & Replacement		$60,000 			$45,000 			$3,873 			$41,127 	
TOTAL IRRIGATION SYSTEM			$499,000 			$374,250 			$246,204 			$128,046 	
TOTAL OPERATING EXPENSES			$3,167,926 			$2,432,712 			$2,188,987 			$243,726 	
OPERATING INCOME (LOSS)			($78,443) 			($115,590) 			$429,271 			$544,862 	

NON OPERATING REVENUE (EXPENSES)	
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$646,443	$484,832	$0	($484,832)	
041.300.22300.10000	Connection Fees - W/S	($30,000)	($22,500)	$0	$22,500	
041.300.36100.10000	Interest Income	$7,000	$5,250	$12,200	$6,950	
041.310.51300.64000	Capital Improvements		($545,000) 		($408,750) 		($274,603) 		$134,147 	
TOTAL NON OPERATING REVENUE (EXPENSES)		$78,443 			$58,832 			($262,404) 			($321,236) 	
CHANGE IN NET POSITION	$0		($56,758)		$166,868		$223,626	

TOTAL NET POSITION - BEGINNING	
	$0 				
	$25,297,942 			
NOTAL NET POSITION - ENDING		$0 					$25,464,810 			

Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended June 30, 2022

 EXPENSE CODE		
 DESCRIPTION			BRIDGE
 FUND BUDGET 		PRORATED BUDGET
  THRU 06/30/22			ACTUAL
 THRU 06/30/22 		
 VARIANCE 	
OPERATING REVENUES:
042.300.34900.10000	
Toll Collections/Book Sales		
$1,695,750		
$1,271,813		
$1,546,163		
$274,350	
042.300.36900.10000	Miscellaneous Income			$14,000 			$10,500 			$14,000 			$3,500 	
TOTAL OPERATING REVENUES				$1,709,750 			$1,282,313 			$1,560,163 			$277,851 	
OPERATING EXPENSES
Administrative 042.310.51300.31100	

Engineering		

$5,000		

$3,750		

$0		

$3,750	
042.310.51300.31500	Attorney		$10,000		$7,500		$3,020		$4,480	
042.310.51300.32200	Annual Audit		$5,775		$5,775		$1,050		$4,725	
042.310.51300.34000	Management Fees		$17,150		$12,863		$12,863		($0)	
042.310.51300.49000	Bank Charges		$4,500		$3,375		$4,084		($709)	
042.310.51300.49100	Contingencies		$5,000		$3,750		$863		$2,887	
TOTAL ADMINISTRATIVE				$47,425 			$37,013 			$21,880 			$15,132 	
Toll Facility 042.320.54900.12000	
Salaries		
$592,283		
$455,603		
$434,272		
$21,330	
042.320.54900.21000	FICA Taxes		$50,810		$39,085		$33,655		$5,430	
042.320.54900.22000	Pension Plan		$35,951		$27,655		$27,200		$454	
042.320.54900.23000	Insurance Benefits (Medical)		$77,430		$58,073		$39,115		$18,957	
042.320.54900.24000	Workers Compensation Insurance		$13,986		$10,490		$9,214		$1,276	
042.320.54900.34300	Contractual Support		$70,000		$52,500		$26,757		$25,743	
042.320.54900.34500	Payroll Processing Fee		$34,000		$25,500		$24,066		$1,434	
042.320.54900.34600	Credit Card Processing Fee		$30,000		$22,500		$27,722		($5,222)	
042.320.54900.40000	Travel Expenses		$1,000		$750		$189		$561	
042.320.54900.41000	Telephone		$6,000		$4,500		$6,257		($1,757)	
042.320.54900.42500	Printing		$5,000		$3,750		$2,807		$943	
042.320.54900.43000	Utility Services		$18,000		$13,500		$12,946		$554	
042.320.54900.45000	Insurance		$99,460		$99,460		$92,960		$6,500	
042.320.54900.46000	Repairs & Maintenance		$85,000		$63,750		$51,680		$12,070	
042.320.54900.46002	Repairs & Maintenance-Parkway		$170,000		$127,500		$124,681		$2,819	
042.320.54900.51000	Office Supplies		$4,000		$3,000		$2,962		$38	
042.320.54900.52000	Operating Supplies			$22,000 			$16,500 			$16,243 			$257 	
TOTAL TOLL FACILITY				$1,314,920 			$1,024,114 			$932,728 			$91,386 	

Maintenance Reserves & Community Projects	
042.310.51300.60002	Parkway Capital Expenditures		$25,000 		$18,750 		$0 		$18,750 	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS		$25,000 			$18,750 			$0 			$18,750 	
TOTAL OPERATING EXPENSES		$1,387,345 			$1,079,876 			$954,608 			$125,269 	
OPERATING INCOME (LOSS)		$322,405 			$202,436 			$605,555 			$403,119 	
NON OPERATING REVENUE (EXPENSES)								
042.300.36100.11000	Interest Income	$12,000	$9,000	$28,570	$19,570	
042.320.54900.64000	Capital Improvements	($40,000)	($30,000)	($1,002,654)	($972,654)	
042.300.38300.10000	Intergovernmental Transfer	$11,130	$8,348	$0	($8,348)	
042.300.38100.10000	Transfer to General Fund		($305,535) 		($229,151) 		($305,535) 		($76,384) 	
TOTAL NON OPERATING REVENUE (EXPENSES)		($322,405) 		($241,803) 		($1,279,618) 	 ($1,037,815) 	
CHANGE IN NET POSITION	$0		($39,367) 	($674,063)	  ($634,696) 	
TOTAL NET POSITION - BEGINNING		$0 			$17,056,838 		
NOTAL NET POSITION - ENDING		$0 			$16,382,775 		

Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended June 30, 2022

 EXPENSE CODE			
 DESCRIPTION			STORMWATER
 FUND BUDGET 		PRORATED BUDGET
  THRU 06/30/22 		ACTUAL
 THRU 06/30/22 		
 VARIANCE 	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$0		

$0		

$225,945		

$225,945	
043.300.36900.10000	Miscellaneous Income	$0		$0		$0		$0	
TOTAL OPERATING REVENUES			$0 			$0 			$225,945 			$225,945 	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$0	

$0	

$0	

$0	
043.310.51300.31500	Attorney	$0	$0	$0	$0	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Disc	$0	$0	$0	$0	
043.310.51300.32200	Annual Audit	$0	$0	$0	$0	
043.310.51300.34000	Management Fees	$0	$0	$0	$0	
043.310.51300.35100	Computer Time	$0	$0	$0	$0	
043.310.51300.40000	Travel Expenses	$0	$0	$0	$0	
043.310.51300.42000	Postage & Express Mail	$0	$0	$0	$0	
043.310.51300.42500	Printing	$0	$0	$0	$0	
043.310.51300.45000	Insurance	$0	$0	$0	$0	
043.310.51300.48000	Advertising Legal & Other	$0	$0	$0	$0	
043.310.51300.49000	Bank Charges	$0	$0	$168	($168)	
043.310.51300.49100	Contingencies	$0	$0	$0	$0	
043.310.51300.51000	Office Supplies	$0	$0	$0	$0	
043.310.51300.54000	Dues, Licenses & Subscriptions	$0	$0	$0	$0	
043.320.53600.12000	Salaries	$0	$0	$0	$0	
043.320.53600.12100	Consulting Fees	$0	$0	$0	$0	
043.320.53600.21000	FICA Taxes	$0	$0	$0	$0	
043.320.53600.22000	Pension Expense	$0	$0	$0	$0	
043.320.53600.23000	Health Insurance Benefits	$0	$0	$0	$0	
043.320.53600.24000	Workers Comp Insurance	$0	$0	$0	$0	
043.320.53600.64000	Capital Improvements (See Capital Improvements Li	$0 		$0 		$0 		$0 	
TOTAL ADMINISTRATIVE		$0 		$0 		$168 		($168) 	

Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$0	

$0	

$0	

$0	
043.320.53600.46200	Landscaping	$0	$0	$0	$0	
043.320.53600.46500	Lake Maintenance	$0	$0	$0	$0	
043.320.53600.46700	Storm Drain System Maintenance	$0	$0	$0	$0	
043.320.53600.49300	Repair and Replacement Equipment	$0	$0	$0	$0	
043.320.53600.49200	Repair and Replacement Floating Aerators	$0	$0	$0	$0	
043.320.53600.52100	Grass Carp/Fish Removal	$0	$0	$0	$0	
043.320.53600.34000	Consultant Fees	$0	$0	$0	$0	
TOTAL STORMWATER SYSTEM MAINTENANCE		$0 			$0 			$0 			$0 	

Contribution to Reserves & Community Projects	
043.320.53600.65000	Maintenance Reserves		$0 		$0 		$0 		$0 	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS		$0 			$0 			$0 			$0 	
TOTAL OPERATING EXPENSES		$0 			$0 			$168 			($168) 	
OPERATING INCOME (LOSS)		$0 			$0 			$225,777 			$225,777 	
CHANGE IN NET POSITION	$0			$0 		$225,777			$225,777 	
TOTAL NET POSITION - BEGINNING		$0 					$0 			
NOTAL NET POSITION - ENDING		$0 					$225,777 			

O.

Dunes CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2022

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

11/17/21	
$54,051.07	
$2,176.54	
$1,037.49	
$0.00	
$50,837.04		
$50,837.04	
$50,837.04	
11/30/21	$100,178.32	$4,007.79	$1,923.41	$0.00	$94,247.12		$94,247.12	$94,247.12	
12/16/22	$7,514.43	$264.43	$145.00	$0.00	$7,105.00		$7,105.00	$7,105.00	
01/04/22	$13,610.25	$409.30	$264.02	$0.00	$12,936.93		$12,936.93	$12,936.93	
02/03/22	$5,575.92	$119.33	$109.13	$0.00	$5,347.46		$5,347.46	$5,347.46	
03/03/22	$4,116.81	$42.77	$81.48	$0.00	$3,992.56		$3,992.56	$3,992.56	
04/05/22	$5,326.00	$0.38	$106.51	$0.00	$5,219.11		$5,219.11	$5,219.11	
05/03/22	$2,279.95	($45.30)	$46.51	$0.00	$2,278.75		$2,278.75	$2,278.75	
06/09/22	$944.82	($28.32)	$19.46	$0.00	$953.68		$953.68	$953.68	
06/14/22	$1,639.17	$49.69	$31.79	$0.00	$1,557.69		$1,557.69	$1,557.69	
06/22/22	$1,778.23	($80.10)	$37.17	$0.00	$1,821.16		$1,821.16	$1,821.16	
	$197,014.97	$6,916.51	$3,801.97	$0.00	$186,296.49		$186,296.49	$186,296.49	
			
Percent Collected	100.01%

P.

DUNES COMMUNITY DEVELOPMENT DISTRICT

Check Run Summary

June 30, 2022

Fund	Check Numbers	Amount

General Fund	6597-6629	$33,210.84	
Water and Sewer	18170-18335	$784,106.33	
Bridge Fund	8174-8238	$275,296.66	
Stormwater Fund	---	$0.00	
Total		$1,092,613.83	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	1
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#

320-53800-46200	V	647.50-	
320-53800-46200	V	1,800.00-	

6/14/22 00139	8/05/21 349	202108
SVCS 07/21 8/05/21 350	202108
MAINT 08/21
ALL AMERICAN MAINTENANCE OF FLAGLER	2,447.50-006480
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00118	5/01/22 2267-062 202206 320-53800-46000	*	216.00
QTRLY MONITOR-JUN/JUL/AUG
ALARMPRO INC.	216.00 006597

5/05/22 00020	4/28/22	
	4/28/22	
	4/28/22	
	4/28/22	
	4/28/22	

320-53800-43000	*	179.52	
320-53800-43000	*	163.57	
320-53800-43000	*	172.92	
320-53800-43000	*	539.26	
320-53800-43000	*	12.22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
00560-04 202204
SVCS-04/22 03229-04 202204
SVCS-04/22 22538-04 202204
SVCS-04/22 74516-04 202204
SVCS-4/22 84228-04 202204
SVCS-04/22
FLORIDA POWER & LIGHT CO.	1,067.49 006598
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00107	4/30/22 72787	202204 320-53800-46500	*	5,394.00
SVCS-04/22
FUTURE HORIZONS, INC.	5,394.00 006599
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00109	5/01/22 608	202205 310-51300-34000	*	816.67
MGMT FEES-05/22
5/01/22 608	202205 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
5/01/22 608	202205 310-51300-51000	*	25.00
OFFICE SUPPLIES
5/01/22 608	202205 310-51300-42500	*	69.30
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	994.30 006600
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00280	5/02/22 3906	202205 310-51300-49100	*	146.00
WEB MAINT-05/22
VGLOBALTECH	146.00 006601
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00141	4/26/22 85293030 202205 320-53800-46000	*	721.78
SVCS-05/22
4/26/22 85296120 202205 320-53800-46000	*	248.34
SVCS-05/22
WASTE MANAGEMENT INC. OF FLORIDA	970.12 006602
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	2
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/05/22 00300	3/01/22 1908083	202203 320-53800-46500	*	914.99
SUPPLIES
FERGUSON WATERWORKS	914.99 006603
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00282	5/04/22 1467	202205 320-53800-46200	*	1,270.00
SVCS-05/22
AFFORDABLE LAWN & LANDSCAPING, INC.	1,270.00 006604
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00282	5/04/22 1465	202205 320-53800-46200	*	1,920.00
SVCS-05/22
AFFORDABLE LAWN & LANDSCAPING, INC.	1,920.00 006605
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00129	5/13/22 13721	202204 310-51300-31500	*	1,160.25
SVCS-04/22
CHIUMENTO LAW PLLC	1,160.25 006606
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00027	5/17/22 77584524 202205 300-13100-10100	*	48.32
DELIVERIES THRU 05/10/22
5/17/22 77584524 202205 310-51300-42000	*	249.68
DELIVERIES THRU 05/10/22
5/17/22 77584524 202205 310-51300-42000	*	48.32
DELIVERIES THRU 05/10/22
5/17/22 77584524 202205 300-20700-10100	*	48.32- DELIVERIES THRU 05/10/22
FEDEX	298.00 006607
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00024	4/30/22 04302022 202204 310-51300-32000	*	46.50
COMMISSIONS #8
SUZANNE JOHNSTON	46.50 006608
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00245	4/28/22 98878	202204 320-53800-46000	*	399.99
CELLPHONE SIGNAL BOOS
5/03/22 97559	202205 310-51300-51000	*	78.79
SPACE HEATER
SYNCB/AMAZON	478.78 006609
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00218	5/19/22 8815	202205 320-53800-46000	*	150.00
SVCS-05/22
ABOVE THE REST PEST CONTROL	150.00 006610
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00282	5/06/22 1753	202205 320-53800-46200	*	1,800.00
MAINT-05/22
AFFORDABLE LAWN & LANDSCAPING, INC.	1,800.00 006611
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00194	5/19/22 363719	202205 320-53800-46000	*	869.18
SVCS-05/22
ALL AMERICAN AIR CONDITIONING	869.18 006612
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	3
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#

5/26/22 00214	5/21/22	
	5/21/22	
	5/21/22	
	5/21/22	
	5/21/22	

300-13100-10100	*	487.00	
300-20700-10100	*	487.00-	
320-53800-46000	*	243.50	
320-53600-46000	*	243.50	
330-53600-46000	*	243.50	

3190	202205
SVCS-05/22 3190	202205
SVCS-05/22 3190	202205
SVCS-05/22 3190	202205
SVCS-05/22 3190	202205
SVCS-05/22
ALL SEASON HOME SOLUTION LLC	730.50 006613
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00163	5/12/22 2221023- 202204 320-53800-46000	*	645.00
INSPECTION REPAIRS-04/22
LIFE SAFETY DESIGNS	645.00 006614
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00218	6/01/22 8830	202206 320-53800-46000	*	200.00
SVCS-06/22
ABOVE THE REST PEST CONTROL	200.00 006615
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00141	5/25/22 85303640 202206 320-53800-46000	*	737.43
SVCS-06/22
5/25/22 85306690 202206 320-53800-46000	*	251.29
SVCS-06/22
WASTE MANAGEMENT INC. OF FLORIDA	988.72 006616
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00218	6/07/22 8854	202206 320-53800-46000	*	75.00
SVCS-06/22
ABOVE THE REST PEST CONTROL	75.00 006617

6/09/22 00020	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	

320-53800-43000	*	180.12	
320-53800-43000	*	167.00	
320-53800-43000	*	174.42	
320-53800-43000	*	32.27	
320-53800-43000	*	547.01	
320-53800-43000	*	12.22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
00560-05 202205
SVCS-05/22 03229-05 202205
SVCS-05/22 22538-05 202205
SVCS-05/22 56431-05 202205
SVCS-05/22 74516-05 202205
SVCS-05/22 84228-05 202205
SVCS-05/22
FLORIDA POWER & LIGHT CO.	1,113.04 006618
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00107	5/31/22 73182	202205 320-53800-46500	*	5,394.00
SVCS-05/22
FUTURE HORIZONS, INC.	5,394.00 006619
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND

CHECK REGISTER	RUN	8/04/22	

STATUS		
AMOUNT	
*		816.67	
*		83.33	

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

PAGE	4

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00109	6/01/22 611	202206 310-51300-34000
MGMT FEES-06/22
6/01/22 611	202206 310-51300-35100
INFORMATION TECHNOLOGY
GOVERNMENTAL MANAGEMENT SERVICES	900.00 006620
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00298	6/07/22 7838R	202206 320-53800-46000	*	1,019.70 SVCS-06/22
R & R INDUSTRIES INC	1,019.70 006621
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00280	6/02/22 3997	202206 310-51300-49100	*	146.00
WEB MAINT-06/22
VGLOBALTECH	146.00 006622

6/14/22	00139	8/05/21	
		8/05/21	
- - - - - - - - - - -
6/16/22 00027	6/14/22	
	6/14/22	
	6/14/22	
	6/14/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
349	202108 320-53800-46200	*	647.50
SVCS 07/21
350	202108 320-53800-46200	*	1,800.00
MAINT 08/21
ALL AMERICAN MAINTENANCE OF FLAGLER	2,447.50 006623
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
77978412 202206 300-13100-10100	*	85.07
DELIVERIES THRU 06/05/22
77978412 202206 310-51300-42000	*	85.07
DELIVERIES THRU 06/05/22
77978412 202206 310-51300-42000	*	251.20
DELIVERIES THRU 06/05/22
77978412 202206 300-20700-10100	*	85.07- DELIVERIES THRU 06/05/22
FEDEX	336.27 006624
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00272	6/15/22 06152022 202206 320-53800-46500	*	587.50
BOAT RAMP AT LA COSTA LAK
HAMMOCK DUNES OWNERS ASSOCIATION	587.50 006625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00163	6/03/22 22213350 202206 320-53800-46000	*	349.00
SVCS-06/22
LIFE SAFETY DESIGNS	349.00 006626
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00282	6/07/22 2776	202206 320-53800-46200	*	1,800.00
MAINT-06/22
AFFORDABLE LAWN & LANDSCAPING, INC.	1,800.00 006627
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00129	6/17/22 14025	202205 310-51300-31500	*	1,130.50
SVCS-05/22
CHIUMENTO LAW PLLC	1,130.50 006628
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	5
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/30/22 00218	6/29/22 8913	202206 320-53800-46000	*	100.00
SVCS-06/22
ABOVE THE REST PEST CONTROL	100.00 006629
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK F	33,210.84
TOTAL FOR REGISTER	33,210.84

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	1
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
320-53600-34800	*	644.00			
320-53600-34800	*	90.00			
320-53600-34800	*	972.00			
330-53600-34800	*	1,308.70			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO
5/05/22 00613	5/01/22 675645	202204
DRINKING WATER 5/01/22 675646	202204
DRINKING WATER 5/01/22 675647	202204
QTRLY WELLS 5/01/22 675648	202204
WASTEWATER
ADVANCED ENVIRONMENTAL LABORATORIES	3,014.70 018170
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 01714	4/22/22 76894701 202205 310-53600-41000	*	77.80
SVCS-05/22
CHARTER COMMUNICATIONS	77.80 018171

5/05/22 00305	4/22/22	
	4/22/22	
	4/22/22	
	4/22/22	
	4/22/22	

320-53600-43100	*	2.87	
320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
340-53600-43300	*	15,815.58	
340-53600-43300	*	62.30	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
15105324 202203
SVCS-03/22 15105938 202203
SVCS-03/22 15107733 202203
SVCS-03/22 15109008 202203
SVCS-03/22 15113937 202203
SVCS-03/22
CITY OF PALM COAST	15,885.41 018172

5/05/22 00280	5/05/22	
	5/05/22	
	5/05/22	
	5/05/22	
	5/05/22	
	5/05/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
05052022 202205 300-34300-40000	*	37,668.00
TXFER FUNDS-STORMWATER
05052022 202205 300-10100-10000	*	37,668.00
TXFER FUNDS-STORMWATER
05052022 202205 300-34300-90000	*	37,668.00- TXFER FUNDS-STORMWATER
05052022 202205 300-34300-40000	V	37,668.00- TXFER FUNDS-STORMWATER
05052022 202205 300-10100-10000	V	37,668.00- TXFER FUNDS-STORMWATER
05052022 202205 300-34300-90000	V	37,668.00 TXFER FUNDS-STORMWATER
DUNES CDD	.00 018173
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00047	5/03/22 77431887 202204 310-51300-42000	*	76.94
DELIVERIES THRU 04/28/22
FEDEX	76.94 018174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00013	4/25/22 91016-04 202204 330-53600-43000	*	37.61
SVCS-04/22
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	2
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	4/28/22	00180-04 202204	330-53600-43000	*	46.04			
		SVCS-04/22						
	4/28/22	01669-04 202204	330-53600-43000	*	62.85			
		SVCS-04/22						
	4/28/22	04682-04 202204	330-53600-43000	*	78.26			
		SVCS-04/22						
	4/28/22	06441-04 202204	330-53600-43000	*	263.63			
		SVCS-04/22						
	4/28/22	06618-04 202204	330-53600-43000	*	60.30			
		SVCS-04/22						
	4/28/22	06682-04 202204	330-53600-43000	*	14.18			
		SVCS-04/22						
	4/28/22	09639-04 202204	320-53600-43000	*	21.48			
		SVCS-04/22						
	4/28/22	09681-04 202204	330-53600-43000	*	65.16			
		SVCS-04/22						
	4/28/22	10476-04 202204	330-53600-43000	*	17.08			
		SVCS-04/22						
	4/28/22	13564-04 202204	340-53600-43000	*	12.22			
		SVCS-04/22						
	4/28/22	31053-04 202204	330-53600-43000	*	16.49			
		SVCS-03/22						
	4/28/22	35422-04 202204	340-53600-43000	*	5,290.16			
		SVCS-04/22						
	4/28/22	38339-04 202204	320-53600-43000	*	10,466.65			
		SVCS-04/22						
	4/28/22	41474-04 202204	330-53600-43000	*	27.99			
		SVCS-04/22						
	4/28/22	49253-04 202204	330-53600-43000	*	20.46			
	4/28/22	54287-04 202204	330-53600-43000	*	1,846.57			
		SVCS-04/22						
	4/28/22	54554-04 202204	330-53600-43000	*	18.26			
		SVCS-04/22						
	4/28/22	64405-04 202204	330-53600-43000	*	14.66			
		SVCS-04/22						
	4/28/22	80187-04 202204	330-53600-43000	*	17.67			
		SVCS-04/22						
	4/28/22	83014-04 202204	330-53600-43000	*	64.71			
		SVCS-04/22						
	4/28/22	89460-04 202204	330-53600-43000	*	3,045.39			
		SVCS-04/22						
	4/28/22	90108-04 202204	330-53600-43000	*	13.73			
		SVCS-04/22						
	4/28/22	90294-04 202204	330-53600-43000	*	33.77			
		SVCS-04/22						

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

SVCS-04/22

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	3
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
4/28/22 94444-04 202204 330-53600-43000	*	41.30
SVCS-04/22
FLORIDA POWER & LIGHT CO.	21,596.62 018176
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00309	4/27/22 72739	202204 330-53600-52200	*	5,950.00
SUPPLIES
FUTURE HORIZONS, INC.	5,950.00 018177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00382	5/01/22 609	202205 310-51300-34000	*	1,837.50
MGMT FEES-05/22
GOVERNMENTAL MANAGEMENT SERVICES	1,837.50 018178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00028	3/23/22 34005	202203 320-53600-52000	*	380.97
SUPPLIES
3/25/22 34008	202203 310-53600-52000	*	39.52
SUPPLIES
4/05/22 34043	202204 320-53600-52000	*	239.99
SUPPLIES
4/05/22 34044	202204 320-53600-52000	*	211.09
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	871.57 018179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00722	4/22/22 03707128 202204 310-51300-64004	*	7,155.00
SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	7,155.00 018180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00515	4/28/22 6172738	202204 320-53600-52200	*	3,939.13
CALCIUM CHLORIDE
HAWKINS,INC.	3,939.13 018181
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 01380	4/29/22 211599	202204 310-51300-42500	*	2,229.88
SVCS-04/22
INFOSEND INC	2,229.88 018182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00688	4/14/22 15393	202204 320-53600-52200	*	962.39
HYPOCHLORITE SOLUTIONS
4/14/22 15393	202204 330-53600-52200	*	481.19
HYPOCHLORITE SOLUTIONS
4/21/22 15885	202204 320-53600-52200	*	1,127.93
HYPOCHLORITE SOLUTIONS
4/21/22 15885	202204 330-53600-52200	*	563.96
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	3,135.47 018183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00569	4/25/22 26192	202204 330-53600-34900	*	2,075.00
RINSE DEWATERING BOX
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	4
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
4/25/22 26193	202204 330-53600-34900	*	2,075.00
RINSE DEWATERING BOX

-	-	-	- -	-	-	-	-	-	-	- - - -	
			*							199.00	

ORMOND SEPTIC SYSTEMS	4,150.00 018184

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 01398	4/29/22 22354828 202204 330-53600-34800
SVCS-04/22

- - - - - - - -

PACE ANALYTICAL SERVICES, LLC	199.00 018185

320-53600-46000				*	936.03		
330-53600-46000				*	936.03			
340-53600-46000				*	936.04			
PRO	CONTROLS	&	AUTOMATION			2,808.10	018186	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 01511	4/28/22 10426202 202204
SVCS-04/22 4/28/22 10426202 202204
SVCS-04/22 4/28/22 10426202 202204
SVCS-04/22

5/05/22 01205	3/30/22	
	3/30/22	
	3/30/22	
	4/06/22	
	4/11/22	
	4/22/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6801301	202203 300-20700-10000	*	71.17
SUPPLIES
6801301	202203 320-54900-52000	*	71.17
SUPPLIES
6801301	202203 300-13100-10000	*	71.17- SUPPLIES
0102901	202204 310-51300-51000	*	145.31
SUPPLIES
0102902	202204 310-51300-51000	*	11.29
SUPPLIES
3439301	202204 310-51300-51000	*	130.12
SUPPLIES
STAPLES BUSINESS CREDIT	357.89 018187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 01750	3/17/22 3046	202203 320-53600-46000	*	3,900.00
SVCS-03/22
WING PLUMBING	3,900.00 018188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00862	4/25/22 40116389 202204 340-53600-44000	*	265.00
RENTAL-04/22
XYLEM DEWATERING SOLUTIONS, INC.	265.00 018189

320-53600-46050	*	4,134.42	
330-53600-46050	*	1,378.14	
340-53600-46050	*	4,134.40	
320-53600-46050	*	120.79	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00030	2/02/22 1904223	202202
SUPPLIES 2/02/22 1904223	202202
SUPPLIES 2/02/22 1904223	202202
SUPPLIES 2/03/22 1904727	202202
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	5
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	
	2/03/22	
	2/07/22	
	2/07/22	
	2/08/22	
	2/18/22	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
1904727	202202 340-53600-46050	*	120.78
SUPPLIES
1904730	202202 320-53600-46050	*	1,621.58
SUPPLIES
1904730	202202 330-53600-46050	*	613.98
SUPPLIES
18842301 202202 310-51300-64007	*	14,645.00
SUPPLIES
1905937	202202 320-53600-46050	*	201.60
SUPPLIES
FERGUSON WATERWORKS	26,970.69 018190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01769	5/06/22 05062022 202205 300-34300-30000	*	61.41
REFUND-CLSD ACCT
DONALD & KIM ADDINGTON	61.41 018191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01374	5/06/22 1652	202204 330-53600-46000	*	647.50
MAINT-04/22
AFFORDABLE LAWN & LANDSCAPING	647.50 018192
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01770	5/06/22 05062022 202205 300-34300-30000	*	150.75
REFUND-CLSD ACCT
CAROLINE BROVERMAN	150.75 018193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00112	4/30/22 429555-0 202205 310-53600-52000	*	34.59
RENTAL WATER COOLER
CULLIGAN WATER PRODUCTS	34.59 018194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01265	4/27/22 163216	202204 310-53600-44000	*	62.23

310-53600-44000	*	46.13	
310-53600-44000	*	23.96	
310-53600-44000	*	96.81	

COPIER LEASE 4/27/22 163217	202204
COPIER LEASE 4/27/22 163218	202204
COPIER LEASE 4/27/22 163219	202204
COPIER LEASE
DOCUMENT TECHNOLOGIES	229.13 018195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00515	5/05/22 6178184	202205 320-53600-52200	*	4,793.74
CALCIUM CHLORIDE
HAWKINS,INC.	4,793.74 018196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01771	5/06/22 05062022 202205 300-34300-30000	*	308.70
REFUND-CLSD ACCT
DUANE E KNAPP LIVING TRUST	308.70 018197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	6
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/12/22 01772	5/06/22 05062022 202205 300-34300-30000	*	111.92
REFUND-CLSD ACCT
RICHARD & SARAH MERCURE	111.92 018198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01689	5/11/22 05112022 202205 310-53600-52055	*	268.70
REIMB-WORK BOOTS
EARL A.NASH	268.70 018199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01138	4/27/22 69652386 202204 320-53600-52200	*	590.52
CO2 BULK
4/30/22 69733955 202204 320-53600-52200	*	417.70
CO2 BULK
NUCO2	1,008.22 018200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00688	4/28/22 16561	202204 320-53600-52200	*	1,014.60
HYPOCHLORITE SOLUTIONS
4/28/22 16561	202204 330-53600-52200	*	507.30
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,521.90 018201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01773	5/06/22 05062022 202205 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
REFLEX REALTY CORP	14.69 018202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01774	5/06/22 05062022 202205 300-34300-30100	*	38.89
REFUND-CRDT BAL CLSD ACCT
ROBERT & VERA RICHARDS	38.89 018203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01775	5/06/22 05062022 202205 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
RIVERGATE ISLAND LLC	14.69 018204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01776	5/06/22 05062022 202205 300-34300-30000	*	111.61
REFUND-CLSD ACCT
JEFFREY SOUTHMAYD	111.61 018205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 01767	4/28/22 50199550 202204 310-53600-44000	*	170.00
COPIER LEASE
WELLS FARGO VENDOR FIN SVCS LLC	170.00 018206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00862	5/01/22 40116556 202205 340-53600-44000	*	3,507.38
RENTAL-THRU 05/08/22
5/03/22 3556C223 202205 330-53600-46075	*	12,169.00 SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	15,676.38 018207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	7
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/19/22 00612	3/31/22 2431	202203 310-53600-46100	*	53.46
MAINT/REPAIRS-03/22
ADVANCE AUTO PARTS	53.46 018208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 01374	5/06/22 2762	202205 340-53600-46000	*	3,355.00
MAINT/REPAIRS-05/22
AFFORDABLE LAWN & LANDSCAPING	3,355.00 018209
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00355	5/01/22 28728975 202205 310-53600-41000	*	436.25
SVCS-05/22
AT&T MOBILITY	436.25 018210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00722	5/05/22 037D7363 202205 320-53600-52000	*	333.49
SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	333.49 018211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00515	3/11/22 6140936	202203 320-53600-52200	*	1,954.15
CALCIUM CHLORIDE
5/12/22 6182900	202205 320-53600-52200	*	3,945.88
CALCIUM CHLORIDE
HAWKINS,INC.	5,900.03 018212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00688	5/05/22 17035	202205 320-53600-52200	*	1,193.20
HYPOCHLORITE SOLUTIONS
5/05/22 17035	202205 330-53600-52200	*	596.59
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,789.79 018213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00569	5/05/22 26205	202205 330-53600-34900	*	2,075.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	2,075.00 018214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 01616	4/28/22 69851	202204 310-51300-51000	*	23.24
SUPPLIES
STAPLES CREDIT PLAN	23.24 018215
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00955	4/08/22 58868	202204 330-53600-52000	*	28.78
PRESSURE WASHER GUN
4/12/22 963794	202204 310-53600-52010	*	138.60
3INCH IMPACT GRA
4/13/22 58584	202204 310-53600-52055	*	69.99
CARHARTT MENS
4/28/22 489674	202204 320-53600-52000	*	357.28
HACH PH BUFFER
4/28/22 499595	202204 330-53600-52000	*	87.92
LADDER CASTER SET
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	8
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
4/28/22 657638	202204 310-53600-52000	*	19.72
U-TURN
4/29/22 686897	202204 310-51300-49100	*	159.99
CUTTING BOARD
5/02/22 53553	202205 310-53600-52010	*	150.00
XR BATTERY
5/02/22 53697	202205 310-53600-52010	*	77.88
KIT TIN
5/02/22 87354	202205 330-53600-52000	*	56.04
SCREWDRIVER BIT SET
SYNCB/AMAZON	1,146.20 018216
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 01724	5/15/22 80845643 202205 310-53600-52100	*	804.17
FUEL
WEX BANK (SHELL FLEET)	804.17 018217
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01195	6/01/22 11827	202206 310-51300-54000	*	100.00
SVCS-06/22
ANSWER ALL ANSWERING SERVICE	100.00 018218
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01714	5/16/22 33514802 202206 310-53600-41000	*	402.99
SVCS-06/22
CHARTER COMMUNICATIONS	402.99 018219

5/26/22 01752	5/19/22	
	5/19/22	
	5/19/22	
	5/19/22	
	5/19/22	
	5/19/22	
	5/19/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4859-052 202205 310-51300-49100	*	519.83
PURCHASES THRU 05/19/22
4859-052 202205 310-51300-51000	*	57.98
PURCHASES THRU 05/19/22
4859-052 202205 310-53600-54100	*	400.00
PURCHASES THRU 05/19/22
4859-052 202205 310-53600-52055	*	159.99
PURCHASES THRU 05/19/22
4859-052 202205 310-51300-49100	*	230.00
PURCHASES THRU 05/19/22
4859-052 202205 300-13100-10000	*	230.00
PURCHASES THRU 05/19/22
4859-052 202205 300-20700-10100	*	230.00- PURCHASES THRU 05/19/22
CHASE CARD SERVICES	1,367.80 018220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00542	5/13/22 140801	202204 310-51300-31100	*	12,240.00
SVCS-04/22
CPH ENGINEERS, INC.	12,240.00 018221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01777	5/23/22 05232022 202205 300-34300-30000	*	400.00
REFUND-OVERPAYMENT ON ACC
ROB FARAHANI	400.00 018222
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	9
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/26/22 00047	5/24/22 77653454 202205 310-51300-42000	*	73.89
DELIVERIES THRU 05/17/22
FEDEX	73.89 018223

310-51300-64003	*	6,551.72	
340-53600-46000	*	3,144.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00030	5/03/22 1923084	202205
SUPPLIES 5/18/22 1929079	202205
SUPPLIES
FERGUSON WATERWORKS	9,695.72 018224
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01379	5/11/22 RI105324 202205 310-53600-44000	*	141.00
SVCS-05/22
FP MAILING SOLUTIONS	141.00 018225
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00123	5/10/22 13028500 202205 320-53600-52000	*	807.88
SUPPLIES
HACH COMPANY	807.88 018226
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00515	5/19/22 6190134	202205 320-53600-52200	*	2,484.65
CALCIUM CHLORIDE
HAWKINS,INC.	2,484.65 018227
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01138	5/13/22 69784609 202205 320-53600-52200	*	770.57
CO2 BULK
NUCO2	770.57 018228
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00688	5/12/22 17761	202205 320-53600-52200	*	1,330.25
HYPOCHLORITE SOLUTIONS
5/12/22 17761	202205 330-53600-52200	*	665.13
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,995.38 018229
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00698	5/16/22 79487	202205 310-53600-46100	*	175.72
MAINT-05/22
PALM COAST AUTO REPAIR	175.72 018230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 01732	5/16/22 5906	202205 310-51300-64003	*	64,852.60
LIFT STATION REHAB
5/23/22 5976	202205 340-53600-46000	*	2,550.00
SVCS-05/22
RCM UTILITIES LLC	67,402.60 018231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00627	4/28/22 18CE0755 202202 330-53600-46000	*	3,825.00 SVCS-02/22
RING POWER CORPORATION	3,825.00 018232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	10
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/26/22 00214	5/05/22 969929	202205 330-53600-52000	*	234.31
SUPPLIES
USA BLUEBOOK	234.31 018233
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00862	5/12/22 3556C236 202205 330-53600-46075	*	7,084.00 SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	7,084.00 018234
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01778	6/01/22 06012022 202206 300-34300-30000	*	63.30
REFUND-CLSD ACCT
EUGENE & MARGARET BARRY	63.30 018235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00453	6/01/22 06012022 202206 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-06/22
CORY BRILL	100.00 018236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01779	6/01/22 06012022 202206 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
STEVEN & NANCI CARSTENS	29.38 018237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01780	6/01/22 06012022 202206 300-34300-30100	*	14.69
REFUND-CLSD ACCT
GARY ACKERMAN & JESSICA COHN	14.69 018238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01781	6/01/22 06012022 202206 300-34300-30000	*	13.66
REFUND-CLSD ACCT
LESTER & PATRICIA DAVIS	13.66 018239
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00280	6/02/22 06022022 202206 300-34300-40000	*	37,668.00
TXFER FUND TO STORMWATER
6/02/22 06022022 202206 300-10100-10000	*	37,668.00
TXFER FUND TO STORMWATER
6/02/22 06022022 202206 300-34300-90000	*	37,668.00- TXFER FUND TO STORMWATER
DUNES CDD	37,668.00 018240
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01782	6/01/22 06012022 202206 300-34300-30000	*	121.90
REFUND-CLSD ACCT
JAMES E. GARDNER	121.90 018241
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01783	6/01/22 06012022 202206 300-34300-30100	*	3,694.05
REFUND-CRDT BAL CLSD ACCT
YORDANIS & LISSET GONZALEZ	3,694.05 018242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01503	6/01/22 06012022 202206 300-34300-30000	*	72.48
REFUND-CLSD ACCT
VINCENT & KATHLEEN KEANE	72.48 018243

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	11
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/02/22 01784	6/01/22 06012022 202206 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
DIANA LYNN MARTINEZ	14.69 018244
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01785	6/01/22 06012022 202206 300-34300-30000	*	109.76
REFUND-CLSD ACCT
ANTHONY MAZZA	109.76 018245
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01689	6/01/22 062022	202206 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-06/22
EARL A.NASH	100.00 018246
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01786	6/01/22 06012022 202206 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
MICHAEL J.OPPENHEIM	14.69 018247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01787	6/01/22 06012022 202206 300-34300-30100	*	326.55
REFUND-CRDT BAL CLSD ACCT
MICHAEL & KAREN PETROFF	326.55 018248
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01171	6/01/22 062022	202206 310-51300-40000	*	500.00
VEHICHLE ALLOWANCE-06/22
GREGORY L. PEUGH	500.00 018249
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01245	6/01/22 062022	202206 310-51300-40000	*	300.00
VEHICLE ALLOWANCE-06/22
DAVID C. PONITZ	300.00 018250
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01788	6/01/22 06012022 202206 300-34300-30100	*	38.89
REFUND-CRDT BAL CLSD ACCT
DARREN SIKER	38.89 018251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01789	6/01/22 NJL71V3J 202205 310-53600-52055	*	398.55
CARHARTT MEN PANTS/SHORTS
6/01/22 1D9JV4PL 202206 310-51300-51000	*	43.89-
CREDIT
6/01/22 1D9JV4PL 202206 310-51300-49100	*	9.99
CREDIT
AMAZON CAPITAL SERVICES	364.65 018252
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00327	5/24/22 3001052	202205 320-53600-46000	*	5,824.25
REPAIRS-05/22
BARNEYS PUMPS, INC.	5,824.25 018253
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01714	5/24/22 76894701 202206 310-53600-41000	*	77.80
SVCS-06/22
CHARTER COMMUNICATIONS	77.80 018254

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	12
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/02/22 00305	5/20/22 15152903 202204 320-53600-43100	*	2.33
SVCS-04/22
5/20/22 15155309 202204 320-53600-43100	*	2.33
SVCS-04/22
5/20/22 15156584 202204 340-53600-43300	*	15,543.40
SVCS-04/22
5/20/22 15161516 202204 340-53600-43300	*	62.30
SVCS-04/22
CITY OF PALM COAST	15,610.36 018255
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00047	5/31/22 77732097 202205 310-51300-42000	*	39.59
DELIVERIES THRU 05/20/22
FEDEX	39.59 018256
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00030	5/17/22 1929747	202205 320-53600-46000	*	1,120.00
SUPPLIES
FERGUSON WATERWORKS	1,120.00 018257

6/02/22 00013	5/24/22	
	5/24/22	
	5/24/22	
	5/24/22	
	5/24/22	

330-53600-43000	*	61.46	
330-53600-43000	*	17.21	
330-53600-43000	*	13.50	
330-53600-43000	*	33.20	
330-53600-43000	*	33.31	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
04682-05 202205
SVCS-05/22 49253-05 202205
SVCS-05/22 90108-05 202205
SVCS-05/22 90294-05 202205
SVCS-05/22 91016-05 202205
SVCS-05/22
FLORIDA POWER & LIGHT CO.	158.68 018258
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00309	5/27/22 73351	202205 330-53600-52200	*	11,900.00
SUPPLIES
FUTURE HORIZONS, INC.	11,900.00 018259

6/02/22 00028	5/04/22	
	5/06/22	
	5/06/22	
	5/11/22	
	5/13/22	
	5/17/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
34106	202205 320-53600-52000	*	146.30
SUPPLIES
34111	202205 320-53600-52000	*	290.60
SUPPLIES
34114	202205 310-53600-52000	*	153.01
SUPPLIES
34121	202205 320-53600-52000	*	158.53
SUPPLIES
34129	202205 320-53600-52000	*	184.87
SUPPLIES
34131	202205 320-53600-52000	*	285.28
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	13
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/19/22 34138	202205 320-53600-52000	*	162.53
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	1,381.12 018260
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00515	5/27/22 6196830	202205 320-53600-52200	*	3,913.28
CALCIUM CHLORIDE
HAWKINS,INC.	3,913.28 018261
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01247	5/20/22 13257484 202205 310-53600-44000	*	157.54
COPIER LEASE
LEAF	157.54 018262
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00688	5/19/22 18378	202205 320-53600-52200	*	1,094.11
HYPOCHLORITE SOLUTIONS
5/19/22 18378	202205 330-53600-52200	*	547.05
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,641.16 018263
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00569	5/16/22 26219	202205 330-53600-34900	*	4,150.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	4,150.00 018264
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 01350	5/25/22 OC012973 202205 330-53600-46050	*	235.00
SUPPLIES
POWERSECURE, INC.	235.00 018265
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00214	5/26/22 992663	202205 310-53600-52010	*	71.95
SUPPLIES
USA BLUEBOOK	71.95 018266

320-53600-34800	*	115.00	
330-53600-34800	*	2,083.20	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00613	6/01/22 679665	202205
DRINKING WATER 6/01/22 679666	202205
WASTEWATER
ADVANCED ENVIRONMENTAL LABORATORIES	2,198.20 018267
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01374	6/07/22 2775	202205 330-53600-46000	*	647.50
MAINT-05/22
AFFORDABLE LAWN & LANDSCAPING	647.50 018268
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01790	6/08/22 06082022 202206 300-34300-30100	*	29.38
REUNF-CRDT BAL CLSD ACCT
BRIAN & JILL BROTHEN	29.38 018269
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01791	6/08/22 06082022 202206 300-34300-30000	*	137.97
REFUND-ACCT CLSD
GEORGE & PAMELA CAMPBELL	137.97 018270
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	14
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/09/22 01703	4/12/22 1103	202204 330-53600-46000	*	1,039.00
SVCS-04/22
CL2 SOLUTIONS LLC	1,039.00 018271
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00621	6/07/22 60592	202206 310-51300-51000	*	292.20
SUPPLIES
COASTAL SUPPLIES	292.20 018272
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00112	5/31/22 220392-0 202205 310-53600-52000	*	57.50
WATER COOLER RENTAL
CULLIGAN WATER PRODUCTS	57.50 018273
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01792	6/08/22 06082022 202206 300-34300-30000	*	126.99
REFUND-ACCT CLSD
ROBERT & STEPHANIE DRAB	126.99 018274
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00047	6/07/22 77800583 202205 310-51300-42000	*	39.19
DELIVERIES THRU 05/27/22
FEDEX	39.19 018275

202206	320-53600-46000	*	228.00-	
202206	320-53600-46000	*	170.65	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00030	5/31/22 CM119438
CREDIT 6/03/22 1933981
SUPPLIES
6/06/22 1933971	202206 320-53600-46000	*	282.59
SUPPLIES
FERGUSON WATERWORKS	225.24 018276

6/09/22 00013	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	

330-53600-43000	*	39.33	
330-53600-43000	*	58.35	
330-53600-43000	*	230.38	
330-53600-43000	*	51.37	
330-53600-43000	*	13.97	
320-53600-43000	*	21.27	
330-53600-43000	*	52.89	
330-53600-43000	*	16.85	
340-53600-43000	*	12.22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
00180-05 202205
SVCS-05/22 01669-05 202205
SVCS-05/22 06441-05 202205
SVCS-05/22 06618-05 202205
SVCS-05/22 06682-05 202205
SVCS-05/22 09639-05 202205
SVCS-05/22 09681-05 202205
SVCS-05/22 10476-05 202205
SVCS-05/22 13564-05 202205
SVCS-05/22
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	15
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
330-53600-43000	*	16.29			
340-53600-43000	*	4,925.86			
320-53600-43000	*	10,563.18			
330-53600-43000	*	27.74			
330-53600-43000	*	1,698.86			
330-53600-43000	*	18.00			
330-53600-43000	*	14.43			
330-53600-43000	*	17.80			
330-53600-43000	*	58.22			
330-53600-43000	*	3,523.79			
330-53600-43000	*	38.99			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO
31053-05 202205
SVCS-05/22 35422-05 202205
SVCS-05/22 38339-05 202205
SVCS-05/22 41474-05 202205
SVCS-05/22 54287-05 202205
SVCS-05/22 54554-05 202205
SVCS-05/22 64405-05 202205
SVCS-05/22 80187-05 202205
SVCS-05/22 83014-05 202205
SVCS-05/22 89460-05 202205
SVCS-05/22 94444-05 202205
SVCS-0522
FLORIDA POWER & LIGHT CO.	21,399.79 018278
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00382	6/01/22 612	202206 310-51300-34000	*	1,837.50
MGMT FEES-06/22
6/01/22 612	202206 310-51300-51000	*	25.00
OFFICE SUPPLIES
6/01/22 612	202206 310-51300-51000	*	160.65
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	2,023.15 018279
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00515	6/03/22 6201991	202206 320-53600-52200	*	4,082.21
CALCIUM CHLORIDE
HAWKINS,INC.	4,082.21 018280
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01276	5/27/22 22357	202205 320-53600-46000	*	2,500.00
SVCS-05/22
JIFFY SERVICES OF CENTRAL FLORIDA	2,500.00 018281
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00688	5/26/22 19059	202205 320-53600-52200	*	1,136.83
HYPOCHLORIDE SOLUTIONS
5/26/22 19059	202205 330-53600-52200	*	568.41
HYPOCHLORIDE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,705.24 018282
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

CHECK REGISTER	RUN	8/04/22	

STATUS		
AMOUNT	
*		2,075.00	
*		2,075.00	

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

PAGE	16

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00569	5/31/22 26225	202205 330-53600-34900
RINSE DEWATERING BOX
5/31/22 26226	202205 330-53600-34900
RINSE DEWATERING BOX

-	-	-	- -	-	-	-	-	-	-	- - - -	
			*							827.83	

ORMOND SEPTIC SYSTEMS	4,150.00 018283

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00698	6/03/22 77585	202206 310-53600-46100
MAINT/REPAIRS 06/22

- - - - - - - -

PALM COAST AUTO REPAIR	827.83 018284

6/09/22 01205	4/27/22	
	4/28/22	
	4/28/22	
	4/28/22	
	4/29/22	
	5/06/22	
	5/19/22	
	5/24/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
39302	202204 310-51300-51000	*	48.49
SUPPLIES
21601	202204 300-20700-10000	*	94.76
SUPPLIES
21601	202204 320-54900-52000	*	94.76
SUPPLIES
21601	202204 300-13100-10000	*	94.76- SUPPLIES
87301	202204 310-51300-51000	*	198.86
SUPPLIES
01501	202205 310-51300-51000	*	128.32
SUPPLIES
16601	202205 310-51300-51000	*	72.03
SUPPLIES
16602	202205 310-51300-51000	*	28.72
SUPPLIES
STAPLES BUSINESS CREDIT	571.18 018285
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00131	6/09/22 06092022 202206 300-15100-10000	*	300,000.00
TXFER EXCESS FUNDS SBA
STATE BOARD OF ADMINISTRATION	300,000.00 018286
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01125	6/08/22 06082022 202206 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
NEIL WEIN	29.38 018287
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 01767	5/28/22 50203728 202206 310-53600-44000	*	170.00
COPIER LEASE
WELLS FARGO VENDOR FIN SVCS LLC	170.00 018288
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00862	5/29/22 40117177 202205 340-53600-44000	*	3,507.38
SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	3,507.38 018289
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00355	6/01/22 28728975 202206 310-53600-41000	*	448.29
SVCS-06/22
AT&T MOBILITY	448.29 018290

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	17
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE		DATE	
6/16/22	01265	5/31/22	
	5/31/22	
	5/31/22	
	5/31/22	

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
310-53600-44000	*	41.63			
310-53600-44000	*	46.13			
310-53600-44000	*	26.50			
310-53600-44000	*	101.93			

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

163988
COPIER 163989
COPIER	202205
LEASE 202205
LEASE	
163990	202205	
COPIER	LEASE	
163991	202205	
COPIER	LEASE	
DOCUMENT TECHNOLOGIES	216.19 018291
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00030	6/07/22 1934503	202206 320-53600-46050	*	844.15
SUPPLIES
6/07/22 1934503	202206 340-53600-46050	*	844.16
SUPPLIES
6/09/22 1934615	202206 320-53600-46000	*	312.04
SUPPLIES
FERGUSON WATERWORKS	2,000.35 018292
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 01793	6/15/22 06152022 202206 310-53600-52055	*	223.64
REIMB-STEEL TOE WORK BOOT
JUSTIN HAMILTON	223.64 018293
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00515	6/09/22 6206619	202206 320-53600-52200	*	2,612.09
CALCIUM CHLORIDE
HAWKINS,INC.	2,612.09 018294
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00431	6/15/22 06152022 202206 310-53600-52055	*	165.80
REIMB-STEEL TOE WORK BOOT
CHRISTOPHER HUCKLE	165.80 018295
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 01380	5/31/22 213445	202205 310-51300-42500	*	1,977.90
SVCS-05/22
INFOSEND INC	1,977.90 018296
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 01138	5/31/22 70003298 202205 320-53600-52000	*	1,031.75
CO2 BULK
NUCO2	1,031.75 018297
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00688	6/02/22 19655	202206 320-53600-52200	*	1,022.91
HYPOCHLORITE SOLUTIONS
6/02/22 19655	202206 330-53600-52200	*	511.45
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,534.36 018298
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00612	6/17/22 2821	202206 310-53600-46100	*	126.96
MAINT-06/22
ADVANCE AUTO PARTS	126.96 018299

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	18
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/23/22 01714	6/16/22 33514802 202207 310-53600-41000	*	402.99
SVCS-07/22
CHARTER COMMUNICATIONS	402.99 018300
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01405	5/31/22 4639826	202205 310-51300-48000	*	19.32
LEGAL AD#7272058
5/31/22 4639826	202205 310-51300-48000	*	37.20
LEGAL AD#7314037
DAYTONA BEACH NEWS-JOURNAL	56.52 018301
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00047	6/21/22 77952963 202206 310-51300-42000	*	71.37
DELIVERIES THRU 06/14/22
FEDEX	71.37 018302
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00030	6/14/22 19345031 202206 320-53600-46050	*	154.44
SUPPLIES
6/14/22 19345031 202206 340-53600-46050	*	154.45
SUPPLIES
FERGUSON WATERWORKS	308.89 018303
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00578	4/22/22 32494	202204 320-53600-46000	*	5,235.00
ROTORK IQT125 120/160
FLUID CONTROL SPECIALTIES, INC.	5,235.00 018304
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

202205	320-53600-52000	*	277.08-	
202206	320-53600-52000	*	137.50	

6/23/22 00722	5/26/22 037D7745 202205 320-53600-52000	*	1,619.89 SUPPLIES
5/26/22 037D7745
CREDIT 6/14/22 037D8043
SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	1,480.31 018305
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00515	6/16/22 6214349	202206 320-53600-52200	*	2,618.02
CALCIUM CHLORIDE
HAWKINS,INC.	2,618.02 018306
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01794	6/21/22 06212022 202206 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
JOSEPH & KAREN MARIE HEERY	14.69 018307
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00298	6/03/22 74089	202205 310-51300-49100	*	334.32
SUPPLIES
HOME DEPOT CREDIT SERVICES	334.32 018308
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01138	6/13/22 70178555 202206 320-53600-52200	*	924.50
CO2 BULK
NUCO2	924.50 018309

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

CHECK REGISTER	RUN	8/04/22	

STATUS		
AMOUNT	
*		1,000.36	
*		500.18	

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

PAGE	19

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/23/22 00688	6/09/22 20164	202206 320-53600-52200
HYPOCHLORITE SOLUTIONS
6/09/22 20164	202206 330-53600-52200
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,500.54 018310
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00569	6/09/22 26236	202206 330-53600-34900	*	2,075.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	2,075.00 018311
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01616	6/02/22 16475	202206 310-51300-51000	*	144.92
SUPPLIES
6/02/22 84331	202206 310-51300-51000	*	48.96
SUPPLIES
STAPLES CREDIT PLAN	193.88 018312
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01013	6/13/22 20678607 202206 340-53600-44000	*	2,553.78
SUPPLIES
UNITED RENTALS (NORTH AMERICA) INC	2,553.78 018313
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 01724	6/15/22 81473086 202206 310-53600-52100	*	1,267.48
FUEL
WEX BANK (SHELL FLEET)	1,267.48 018314
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00862	6/14/22 40117489 202206 340-53600-44000	*	924.13
SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	924.13 018315
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/27/22 00280	6/27/22 062722	202206 300-20700-10600	*	37,668.00
MAY 22 STORMWATER FEES
6/27/22 062722	202206 300-10100-10000	*	37,668.00
MAY 22 STORMWATER FEES
6/27/22 062722	202206 300-13100-10000	*	37,668.00- MAY 22 STORMWATER FEES
DUNES CDD	37,668.00 018316

6/30/22	00612	6/27/22	
- - - - - - - - - - -
6/30/22 00835	6/26/22	
		6/26/22	
		6/26/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11099	202206 310-53600-46100	*	22.41
MAINT-06/22
ADVANCE AUTO PARTS	22.41 018317
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3195	202206 320-53800-46000	*	243.50
SVCS-06/22
3195	202206 320-53600-46000	*	243.50
SVCS-06/22
3195	202206 330-53600-46000	*	243.50
SVCS-06/22
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	20
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#

300-13100-10000	*	243.50	
300-20700-10100	*	243.50-	

6/26/22 3195	202206
SVCS-06/22 6/26/22 3195	202206
SVCS-06/22
ALL SEASON HOME SOLUTION LLC	730.50 018318
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01195	6/20/22 11937	202207 310-51300-54000	*	100.00
SVCS-07/22
ANSWER ALL ANSWERING SERVICE	100.00 018319
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00453	7/01/22 0722	202207 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-07/22
CORY BRILL	100.00 018320

6/30/22 01752	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4859-062 202206 310-51300-49100	*	524.15
PURCHASES THRU 06/16/22
4859-062 202206 320-53600-52000	*	86.00
PURCHASES THRU 06/16/22
4859-062 202206 330-53600-46000	*	705.00
PURCHASES THRU 06/16/22
4859-062 202206 310-51300-49100	*	230.00
PURCHASES THRU 06/16/22
4859-062 202206 300-20700-10100	*	230.00- PURCHASES THRU 06/16/22
4859-062 202206 300-13100-10000	*	230.00
PURCHASES THRU 06/16/22
CHASE CARD SERVICES	1,545.15 018321
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00047	6/28/22 78026696 202206 310-51300-42000	*	66.02
DELIVERIES THRU 06/22/22
FEDEX	66.02 018322
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00030	6/20/22 1935515	202206 320-53600-46050	*	215.37
SUPPLIES
6/23/22 CM119860 202206 320-53600-46000	*	217.98-
CREDIT
6/23/22 1934644	202206 320-53600-46050	*	838.73
SUPPLIES
6/23/22 1934644	202206 340-53600-46050	*	838.73

FERGUSON	WATERWORKS		
- - - - - - - - - - - - - -	- - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	

SUPPLIES

202205	320-53600-52000	*	332.83	
202206	320-53600-52000	*	192.38	

- - - - - - - - - - - - - - - - -
6/30/22 00028	5/24/22 34147
SUPPLIES 6/01/22 34174
SUPPLIES

DUNE -DUNES -	SHENNING

1,674.85 018323
- - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	21
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/21/22 34213	202206 320-53600-52000	*	47.31
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	572.52 018324
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00722	6/14/22 037D8042 202206 310-51300-64004	*	3,200.00 SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	3,200.00 018325
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00515	6/23/22 6219687	202206 320-53600-52200	*	5,374.51
CALCIUM CHLORIDE
HAWKINS,INC.	5,374.51 018326
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01276	6/27/22 22-397	202206 330-53600-46075	*	3,000.00
SVCS-06/22
JIFFY SERVICES OF CENTRAL FLORIDA	3,000.00 018327
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01247	6/19/22 13379245 202206 310-53600-44000	*	157.54
COPIER LEASE
LEAF	157.54 018328
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01689	7/01/22 0722	202207 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE 07/22
EARL A.NASH	100.00 018329
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00688	6/16/22 20798	202206 320-53600-52200	*	1,064.44
HYPOCHLORITE SOLUTIONS
6/16/22 20798	202206 330-53600-52200	*	532.22
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	1,596.66 018330
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00569	6/21/22 26248	202206 330-53600-34900	*	4,150.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	4,150.00 018331
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01171	7/01/22 0722	202207 310-51300-40000	*	500.00
VEHICLE ALLOWANCE-07/22
GREGORY L. PEUGH	500.00 018332
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 01245	7/01/22 0722	202207 310-51300-40000	*	300.00
VEHICLE ALLOWANCE-07/22
DAVID C. PONITZ	300.00 018333
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00214	6/13/22 010916	202206 310-53600-52010	*	323.66
SUPPLIES
USA BLUEBOOK	323.66 018334
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	22
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/30/22 00862	6/22/22 40117672 202206 340-53600-44000	*	751.40
SUPPLIES
6/22/22 40117699 202206 330-53600-46075	*	1,585.95
SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	2,337.35 018335
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK D	784,106.33
TOTAL FOR REGISTER	784,106.33

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	1
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/05/22 00255	5/02/22 8749	202205 320-54900-46000	*	75.00
SVCS-05/22
ABOVE THE REST PEST CONTROL	75.00 008174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00354	4/29/22 1460	202204 320-54900-46002	*	3,137.12
MAINT-04/22
AFFORDABLE LAWN & LANDSCAPING	3,137.12 008175
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00114	5/01/22 2704-062 202206 320-54900-46000	*	216.00
MONITORING-JUNE/JULY/AUG
ALARMPRO, INC.	216.00 008176
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00132	4/13/22 15104947 202203 320-54900-43000	*	657.82
SVCS-03/22
CITY OF PALM COAST	657.82 008177

5/05/22 00014	4/27/22	
	4/27/22	
	4/27/22	
	4/27/22	
	4/27/22	
	4/27/22	
	4/27/22	
	4/27/22	

320-54900-43000	*	189.02	
320-54900-43000	*	94.84	
320-54900-43000	*	374.39	
320-54900-43000	*	94.48	
320-54900-46002	*	30.52	
320-54900-46002	*	42.47	
320-54900-46002	*	33.77	
320-54900-46002	*	31.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
02998-04 202204
SVCS-04/22 04979-04 202204
SVCS-04/22 05950-04 202204
SVCS-04/22 06601-04 202204
SVCS-04/22 07438-04 202204
SVCS-04/22 25021-04 202204
SVCS-04/22 56431-04 202204
SVCS-04/22 84435-04 202204
SVCS-04/22
FLORIDA POWER & LIGHT CO.	890.49 008178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00145	5/01/22 610	202205 310-51300-34000	*	1,429.17
MGMT FEES-05/22
GOVERNMENTAL MANAGEMENT SERVICES	1,429.17 008179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/22 00061	4/26/22 85293850 202205 320-54900-46000	*	417.92
SVCS-05/22
WASTE MANAGEMENT INC. OF FLORIDA	417.92 008180

320-54900-46002	*	1,912.50	
320-54900-46002	*	540.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00354	5/04/22 1466	202205
SVCS-05/22 5/04/22 1468	202205
SVCS-05/22
AFFORDABLE LAWN & LANDSCAPING	2,452.50 008181
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	2
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/12/22 00375	5/04/22 34097001 202205 320-54900-41000	*	394.17
SVCS-05/22
CHARTER COMMUNICATIONS	394.17 008182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00101	4/30/22 220392-0 202205 320-54900-52000	*	57.50
WATER COOLER RENTAL
CULLIGAN WATER PRODUCTS	57.50 008183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00316	4/30/22 72744429 202204 310-51300-49100	*	143.25
PSC COLLECTION/BUND
LABORTORY CORPORATION OF AMERICA	143.25 008184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00340	4/30/22 23430	202204 320-54900-34300	*	3,036.56
SVCS-04/22
5/04/22 23440	202204 300-13100-10000	*	1,466.49
PROACTIVE IT-04/22
5/04/22 23440	202204 300-13100-10100	*	40.00
PROACTIVE IT-04/22
5/04/22 23440	202204 300-20700-10000	*	1,466.49- PROACTIVE IT-04/22
5/04/22 23440	202204 300-20700-10000	*	40.00- PROACTIVE IT-04/22
5/04/22 23440	202204 310-51300-49100	*	40.00
PROACTIVE IT-04/22
5/04/22 23440	202204 310-53600-41000	*	1,466.49
PROACTIVE IT-04/22
5/04/22 23440	202204 320-54900-34300	*	1,653.99
PROACTIVE IT-04/22
MPOWER DATA SOLUTIONS	6,197.04 008185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00263	4/30/22 15	202204 320-54900-64006	*	56,292.46
TOLL FACILITY IMPROVEMENT
S.E. CLINE CONSTRUCTION, INC.	56,292.46 008186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00378	5/01/22 11365540 202205 320-54900-41000	*	375.00
SVCS 05/22
TIME WARNER CABLE	375.00 008187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00180	6/01/22 63887806 202206 300-13100-10000	*	1,208.71

300-13100-10100	*	226.78	
320-54900-24000	*	832.26	
320-53800-24000	*	226.78	

WC INS-06/22 6/01/22 63887806 202206
WC INS-06/22 6/01/22 63887806 202206
WC INS-06/22 6/01/22 63887806 202206
WC INS-06/22
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	3
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#

300-20700-10000	*	226.78-	
310-53600-24000	*	1,208.71	
300-20700-10000	*	1,208.71-	

6/01/22 63887806 202206
WC INS-06/22 6/01/22 63887806 202206
WC INS-06/22 6/01/22 63887806 202206
WC INS-06/22
PREFERRED GOVERNMENTAL INSURANCE	2,267.75 008188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00354	5/13/22 2763	202205 320-54900-46002	*	470.00
MAINT-05/22
AFFORDABLE LAWN & LANDSCAPING	470.00 008189
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00022	5/12/22 05122022 202205 300-13100-10000	*	50.91
REIMB-PETTY CASH 05/22
5/12/22 05122022 202205 320-54900-52000	*	362.26
REIMB-PETTY CASH 05/22
5/12/22 05122022 202205 310-51300-49100	*	50.91
REIMB-PETTY CASH 05/22
5/12/22 05122022 202205 300-20700-10000	*	50.91- REIMB-PETTY CASH 05/22
CASH	413.17 008190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00189	5/10/22 60350	202205 320-54900-52000	*	139.39
SUPPLIES
COASTAL SUPPLIES	139.39 008191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 99999	5/19/22 VOID	202205 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 008192

5/19/22 00278	3/23/22	
	4/06/22	
	4/08/22	
	4/11/22	
	4/19/22	
	4/19/22	
	4/21/22	
	4/21/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
873553	202203 320-54900-52000	*	327.92

	*	119.98	
	*	104.94	
	*	287.22	
	*	25.96	
	*	109.98	
	*	287.22	

-	SHENNING	*	12.98	

QUANTUM STORAGE
77346	202204 320-54900-52000
ZEBRA ROLL
83349	202204 320-54900-51000
VICTORO ALLEN COFFEE
83547	202205 320-54900-52000
BREAKROOM TABLE
64976	202204 320-54900-51000
PORTABLE FILE BOX
79436	202204 320-54900-52000
BROTHER TONER
74999	202204 320-54900-52000
BREAKROOM TABLE
76866	202204 320-54900-51000
STAPLESBETTER 1INC
DUNE -DUNES

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

CHECK REGISTER	RUN	8/04/22	

STATUS		
AMOUNT	
*		14.07	
*		12.27	
*		34.98	
*		25.97	
*		69.75	
*		46.69	
*		1.32	

DATE	DATE	
	4/21/22	
	4/21/22	
	4/25/22	
	4/28/22	
	4/28/22	
	4/29/22	
	5/09/22	

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

PAGE	4

....CHECK.....

INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
79457	202204 320-54900-51000
STAPLES BETTER 1INCH
84835	202204 320-54900-51000
STAPLES BETEER 1INCH
46866	202204 320-54900-52000
HANGING FILES
39336	202204 320-54900-52000
SCOTCH TAP
55456	202204 320-54900-52000
50 ROLLS THERMAL
46495	202204 320-54900-51000
LABEL MAKER
05092022 202205 320-54900-52000
FEES-05/22
SYNCB/AMAZON	1,481.25 008193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/22 00318	4/30/22 USA02412 202204 320-54900-46002	*	300.00
MECHANCIAL SWEEPING-PRKWY
4/30/22 USA02412 202204 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BRDGS
USA SERVICES OF FLORIDA, INC.	975.00 008194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00354	5/06/22 1754	202205 320-54900-46000	*	1,100.00
MAINT-05/22
5/06/22 1755	202205 320-54900-46002	*	7,997.00
MAINT-05/22
AFFORDABLE LAWN & LANDSCAPING	9,097.00 008195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00252	5/21/22 3191	202205 320-54900-46000	*	511.66
SVCS-05/22
ALL SEASON HOME SOLUTION LLC	511.66 008196

5/26/22 00304	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1632842	202205 300-13100-10000	*	1,386.00
SVC AGREE 5/14/22-5/13/23
1632842	202205 300-20700-10000	*	1,386.00- SVC AGREE 5/14/22-5/13/23
1632842	202205 320-53600-46000	*	693.00
SVC AGREE 5/14/22-5/13/23
1632842	202205 330-53600-46000	*	693.00
SVC AGREE 5/14/22-5/13/23
1632842	202205 320-54900-46000	*	693.00
SVC AGREE 5/14/22-5/13/23
ASCO POWER SERVICES INC.	2,079.00 008197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00173	5/18/22 4873-052 202205 310-51300-54000	*	269.83
PURCHASES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	5
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
5/18/22 4873-052 202205 310-53600-41000	*	513.64
PURCHASES
5/18/22 4873-052 202205 310-51300-49100	*	139.59
PURCHASES
5/18/22 4873-052 202205 320-54900-34300	*	556.15
PURCHASES
5/18/22 4873-052 202205 300-13100-10000	*	923.06
PURCHASES
5/18/22 4873-052 202205 300-20700-10000	*	923.06- PURCHASES
BUSINESS CARD	1,479.21 008198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00211	5/13/22 140800	202204 320-54900-64001	*	10,784.48
SVCS-04/22
CPH ENGINEERS, INC.	10,784.48 008199

5/26/22 00366	5/20/22	
	5/20/22	
	5/20/22	
	5/20/22	
	5/20/22	
	5/20/22	
	5/20/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
04346350 202206 300-13100-10000	*	1,405.60

300-13100-10100	*	157.02	
320-54900-23000	*	749.04	
320-53800-23000	*	157.02	
300-20700-10000	*	157.02-	
310-53600-23000	*	1,405.60	
300-20700-10000	*	1,405.60-	

INS-06/22 04346350 202206
INS-06/22 04346350 202206
INS-06/22 04346350 202206
INS-06/22 04346350 202206
INS-06/22 04346350 202206
INS-06/22 04346350 202206
INS-06/22
FIRST UNUM LIFE INSURANCE COMPANY	2,311.66 008200

5/26/22 00166	4/17/22	
	4/19/22	
	4/19/22	
	4/19/22	
	4/21/22	
	4/21/22	
	4/21/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
22108	202204 320-54900-52000	*	16.58
SUPPLIES
70866	202204 300-13100-10100	*	868.41
SUPPLIES
70866	202204 300-20700-10000	*	868.41- SUPPLIES
70866	202204 310-51300-49100	*	868.41
SUPPLIES
65000	202204 300-13100-10000	*	39.82
SUPPLIES
65000	202204 300-20700-10000	*	39.82- SUPPLIES
65000	202204 310-53600-52000	*	39.82
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	6
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
4/25/22 17589	202204 320-54900-52000	*	9.10

	4/26/22	
	4/26/22	
	4/29/22	
	5/12/22	
	5/12/22	
	5/12/22	

SUPPLIES
87166	202204 320-54900-52000	*	7.97
SUPPLIES
99778	202204 320-54900-52000	*	11.80
SUPPLIES
15689	202204 320-54900-52000	*	26.58
SUPPLIES
40476	202205 300-13100-10000	*	144.81
SUPPLIES
40476	202205 300-20700-10000	*	144.81- SUPPLIES
40476	202205 310-53600-52000	*	144.81
SUPPLIES
HOME DEPOT CREDIT SERVICES	1,125.07 008201

5/26/22 00367	5/18/22	
	5/18/22	
	5/18/22	
	5/18/22	
	5/18/22	
	5/18/22	
	5/18/22	

300-13100-10000	*	862.62	
300-13100-10100	*	447.28	
320-54900-23000	*	3,265.59	
320-53800-23000	*	447.28	
300-20700-10000	*	447.28-	
310-53600-23000	*	862.62	
300-20700-10000	*	862.62-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794584 202206
INS-06/22 96794584 202206
INS-06/22 96794584 202206
INS-06/22 96794584 202206
INS-06/22 96794584 202206
INS-06/22 96794584 202206
INS-06/22 96794584 202206
INS-06/22
HUMANA HEALTH PLAN INC	4,575.49 008202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/22 00318	5/21/22 USA02450 202205 320-54900-46002	*	313.50
MECHANICAL SWEEPING-PKWAY
5/21/22 USA02450 202205 320-54900-46000	*	705.38

USA SERVICES	OF FLORIDA,	INC.													1,018.88	008203	
- - - - - - - - - - - - - - - -	- - - - - -	- - -	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
202205 300-13100-10000							*							551.00			

MECHANICAL SWEEPING-BRDGS
- - - - - - - - - - - - - - - - -
5/26/22 00377	5/23/22 81021989

202205	300-20700-10000		*	551.00-		
202205	310-53600-52100		*	551.00			
202205	320-54900-46000		*	110.29			
	WEX	BANK (RACETRAC)			661.29	008204	

FUEL 5/23/22 81021989
FUEL 5/23/22 81021989
FUEL 5/23/22 81021989
FUEL

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	7
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/02/22 00255	6/01/22 8831	202206 320-54900-46000	*	75.00
SVCS-06/22
ABOVE THE REST PEST CONTROL	75.00 008205

6/02/22 00384	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - NJL747QM 202206 320-54900-52000	*	97.35
CHAIR MATS
V4PLWV94 202206 300-13100-10000	*	398.66
PURCHASES-05/22
V4PLWV94 202206 300-13100-10100	*	82.98
PURCHASES-05/22
V4PLWV94 202206 300-20700-10000	*	82.98-
PURCHASES-05/22
V4PLWV94 202206 310-51300-42000	*	29.05
PURCHASES-05/22
V4PLWV94 202206 310-51300-49000	*	82.98
PURCHASES-05/22
V4PLWV94 202206 310-51300-49100	*	13.90
PURCHASES-05/22
V4PLWV94 202206 300-20700-10000	*	398.66-
PURCHASES-05/22
V4PLWV94 202206 310-51300-51000	*	126.15
PURCHASES-05/22
V4PLWV94 202206 330-53600-52000	*	26.52
PURCHASES-05/22
V4PLWV94 202206 320-53600-52000	*	203.04
PURCHASES-05/22
V4PLWV94 202206 320-54900-51000	*	107.58
V4PLWV94 202206 320-54900-52000	*	303.16
AMAZON CAPITAL SERVICES	989.73 008206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00132	5/20/22 15152529 202204 320-54900-43000	*	681.72
SVCS-04/22
CITY OF PALM COAST	681.72 008207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00251	5/25/22 40673	202204 320-54900-46002	*	2,075.48
SVCS-02/22 STREET LIGHTS
ECONOMY ELECTRIC COMPANY	2,075.48 008208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00014	5/20/22 05950-05 202205 320-54900-43000	*	376.81

320-54900-43000	*	177.67	
320-54900-43000	*	89.39	

SVCS-05/22 5/26/22 02998-05 202205
SVCS-05/22 5/26/22 04979-05 202205
SVCS-05/22
FLORIDA POWER & LIGHT CO.	643.87 008209

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	8
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/02/22 00317	5/31/22 25328	202205 320-54900-42500	*	818.54
LOYALTY CARDS
G2 I.D. SOURCE, INC.	818.54 008210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00374	5/25/22 OC012973 202205 320-54900-46000	*	225.00
SUPPLIES
POWERSECURE INC	225.00 008211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/22 00061	5/25/22 85304460 202206 320-54900-46000	*	426.92
SVCS-06/22
WASTE MANAGEMENT INC. OF FLORIDA	426.92 008212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00114	6/06/22 2704-060 202206 320-54900-52000	*	340.95
SVCS-06/06/2022
ALARMPRO, INC.	340.95 008213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00101	5/31/22 429555-0 202205 320-54900-52000	*	34.59
WATER COOLER RENTAL
CULLIGAN WATER PRODUCTS	34.59 008214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00303	6/09/22 225632-0 202205 320-54900-34300	*	266.25
MINI DOME IP CAMERA
E-TRANSIT,INC.	266.25 008215

320-54900-43000	*	88.81	
320-54900-46002	*	16.85	
320-54900-46002	*	48.14	
320-54900-46002	*	30.89	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00014	5/27/22 06601-05 202205
SVCS-05/22 5/27/22 07438-05 202205
SVCS-05/22 5/27/22 25021-05 202205
SVCS-05/22 5/27/22 84435-05 202205
SVCS-05/22
FLORIDA POWER & LIGHT CO.	184.69 008216
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00145	6/01/22 613	202206 310-51300-34000	*	1,429.17
MGMT FEES-06/22
GOVERNMENTAL MANAGEMENT SERVICES	1,429.17 008217
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00039	6/01/22 22655	202206 300-13100-10000	*	1,350.00
AUDIT FYE 06/30/2021
6/01/22 22655	202206 300-13100-10100	*	600.00
AUDIT FYE 06/30/2021
6/01/22 22655	202206 310-51300-32200	*	1,050.00
AUDIT FYE 06/30/2021
6/01/22 22655	202206 310-51300-32200	*	600.00
AUDIT FYE 06/30/2021
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	9
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/01/22 22655	202206 300-20700-10000	*	600.00- AUDIT FYE 06/30/2021
6/01/22 22655	202206 310-51300-32200	*	1,350.00
AUDIT FYE 06/30/2021
6/01/22 22655	202206 300-20700-10000	*	1,350.00- AUDIT FYE 06/30/2021
GRAU & ASSOCIATES	3,000.00 008218
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00343	5/31/22 88834385 202205 320-54900-46000	*	1,158.00
SVCS-05/22
JOHNSON CONTROLS FIRE PROTECTION LP	1,158.00 008219
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00316	5/28/22 73223328 202205 300-13100-10000	*	47.75
PSC COLLECTION/BUND
5/28/22 73223328 202205 300-20700-10000	*	47.75- PSC COLLECTION/BUND
5/28/22 73223328 202205 310-51300-49100	*	47.75
PSC COLLECTION/BUND
5/28/22 73223328 202205 310-51300-49100	*	47.75
PSC COLLECTION/BUND
LABORTORY CORPORATION OF AMERICA	95.50 008220

6/09/22 00180	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	
	7/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
63887907 202207 300-13100-10000	*	1,208.71
WC INS-2021/2022
63887907 202207 300-13100-10100	*	226.78
WC INS-2021/2022
63887907 202207 320-54900-24000	*	832.26
WC INS-2021/2022
63887907 202207 320-53800-24000	*	226.78
WC INS-2021/2022
63887907 202207 300-20700-10000	*	226.78- WC INS-2021/2022
63887907 202207 310-53600-24000	*	1,208.71
WC INS-2021/2022
63887907 202207 300-20700-10000	*	1,208.71- WC INS-2021/2022
PREFERRED GOVERNMENTAL INSURANCE	2,267.75 008221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00263	5/31/22 2019-1	202205 320-54900-64006	*	107,647.76
TOLL FACILITY IMPROVEMENT
S.E. CLINE CONSTRUCTION, INC.	107,647.76 008222
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/22 00378	6/01/22 11365540 202206 320-54900-41000	*	375.00
SVCS-06/22
TIME WARNER CABLE	375.00 008223
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	10
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/16/22 00375	6/04/22 34097001 202206 320-54900-41000	*	314.19
SVCS-06/22
CHARTER COMMUNICATIONS	314.19 008224

6/16/22 00340	6/03/22	
	6/03/22	
	6/03/22	
	6/03/22	
	6/03/22	
	6/03/22	
	6/03/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
23483	202205 300-13100-10000	*	1,464.75
PROACTIVE IT SVCS-05/22
23483	202205 300-13100-10100	*	40.00
PROACTIVE IT SVCS-05/22
23483	202205 300-20700-10000	*	40.00- PROACTIVE IT SVCS-05/22
23483	202205 300-20700-10000	*	1,464.75- PROACTIVE IT SVCS-05/22
23483	202205 310-51300-49100	*	40.00
PROACTIVE IT SVCS-05/22
23483	202205 310-53600-41000	*	1,464.75
PROACTIVE IT SVCS-05/22
23483	202205 320-54900-34300	*	1,464.75
PROACTIVE IT SVCS-05/22
MPOWER DATA SOLUTIONS	2,969.50 008225
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00206	6/20/22 104236	202206 320-54900-46000	*	141.50
SVCS-06/22
A & A LOCK, INC.	141.50 008226

320-54900-46000	*	1,100.00	
320-54900-46002	*	7,997.00	
320-54900-46000	*	840.00	
320-54900-46002	*	462.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00354	6/07/22 2777	202206
MAINT-06/22 6/07/22 2778	202206
MAINT-06/22 6/10/22 2793	202206
SVCS-06/22 6/10/22 2794	202206
SVCS-06/22
AFFORDABLE LAWN & LANDSCAPING	10,399.00 008227
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00338	6/17/22 14024	202205 310-51300-31500	*	2,138.00
SVCS-05/22
CHIUMENTO LAW PLLC	2,138.00 008228

300-13100-10000	*	933.47	
300-13100-10100	*	146.10	
320-54900-23000	*	375.94	
320-53800-23000	*	146.10	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00366	6/20/22 04346350 202207
INS-07/22 6/20/22 04346350 202207
INS-07/22 6/20/22 04346350 202207
INS-07/22 6/20/22 04346350 202207
INS-07/22
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	11
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/20/22 04346350 202207 300-20700-10000	*	146.10- INS-07/22
6/20/22 04346350 202207 310-53600-23000	*	933.47
INS-07/22
6/20/22 04346350 202207 300-20700-10000	*	933.47- INS-07/22
FIRST UNUM LIFE INSURANCE COMPANY	1,455.51 008229

6/23/22 00367	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	
	6/19/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794584 202207 300-13100-10000	*	10,954.76
INS-07/22
96794584 202207 300-13100-10100	*	1,810.24
INS-07/22
96794584 202207 320-54900-23000	*	5,032.44
INS-07/22
96794584 202207 320-53800-23000	*	1,810.24
INS-07/22
96794584 202207 300-20700-10000	*	1,810.24- INS-07/22
96794584 202207 310-53600-23000	*	10,954.76
INS-07/22
96794584 202207 300-20700-10000	*	10,954.76- INS-07/22
HUMANA HEALTH PLAN INC	17,797.44 008230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/22 00041	6/23/22 06232022 202206 320-54900-23000	*	69.75
TAX FORM 720
INTERNAL REVENUE SERVICE	69.75 008231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00354	6/27/22 2800	202206 320-54900-46002	*	452.50
SVCS-06/22
AFFORDABLE LAWN & LANDSCAPING	452.50 008232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00252	6/26/22 3196	202206 320-54900-46000	*	511.66
SVCS-06/22
ALL SEASON HOME SOLUTION LLC	511.66 008233

6/30/22 00173	6/18/22	
	6/18/22	
	6/18/22	
	6/18/22	
	6/18/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4873-062 202206 300-13100-10000	*	443.72
PURCHASES THRU 06/17/22
4873-062 202206 320-54900-41000	*	443.71
PURCHASES THRU 06/17/22
4873-062 202206 320-54900-34300	*	415.87
PURCHASES THRU 06/17/22
4873-062 202206 310-53600-41000	*	443.72
PURCHASES THRU 06/17/22
4873-062 202206 300-20700-10100	*	443.72- PURCHASES THRU 06/17/22
BUSINESS CARD	1,303.30 008234
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/04/22	PAGE	12
*** CHECK DATES 05/01/2022 - 06/30/2022 ***	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	#
6/30/22 00189	6/23/22 60743	202206 320-54900-52000	*	69.58
SUPPLIES
COASTAL SUPPLIES	69.58 008235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00220	6/23/22 80060	202206 320-54900-46000	*	41.46
MAINT-06/22
PALM COAST AUTO REPAIR	41.46 008236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00318	6/24/22 USA02500 202206 320-54900-46000	*	1,380.38 MECHANICAL SWEEPING-BRDGS
6/24/22 USA02500 202206 320-54900-46002	*	613.50
MECHANICAL SWEEPING-PKWY
USA SERVICES OF FLORIDA, INC.	1,993.88 008237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/22 00377	6/23/22 81770503 202206 300-13100-10000	*	649.43
FUEL
6/23/22 81770503 202206 300-20700-10000	*	649.43- FUEL
6/23/22 81770503 202206 310-53600-52100	*	649.43
FUEL
6/23/22 81770503 202206 320-54900-46000	*	128.30
FUEL
WEX BANK (RACETRAC)	777.73 008238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	275,296.66
TOTAL FOR REGISTER	275,296.66

DUNE -DUNES -	SHENNING