Dunes
Community Development District

October 13, 2023

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
October 13, 2023	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida
https://us02web.zoom.us/j/84616342159	Call In Meeting ID # 846 1634 2159

Roll Call & Agenda

Minutes
Approval of the Minutes of the September 8, 2023 Meeting

Audience Comments

Reports and Discussion Items

Discussion on Stormwater Utility

Discussion on Capacity Fee Issues for Commercial Accounts

Discussion of Bridge and Intersection

Update on Reclaimed Line Replacement

Public Facilities Report

Acceptance of Engagement Letter from Grau & Associates for the Fiscal Year 2023 Audit

Staff Reports
Attorney

Engineer – Report

Manager
Bridge Report for September

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: November 3, 2023 @ 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, September 8, 2023, 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 by Zoom	Vice Chairman
Rich DeMatteis	Assistant Secretary
Dennis Vohs	Treasurer
Kevin Porter	Assistant Secretary Also present were:
Greg Peugh	District Manager
Daniel Laughlin	District Representative
Michael Chiumento	District Counsel
Richard Hamilton	Resident

The following is a summary of the discussions and actions taken at the September 8, 2023 meeting.

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

SECOND ORDER OF BUSINESS	Minutes
Approval of the Minutes of the August 11, 2023 Meeting
Mr. Crahan suggested two revisions to the minutes, which will be included in the final version.

On MOTION by Mr. DeMatteis seconded by Mr. Vohs with all in favor the minutes of the August 11, 2023 meeting were approved as presented.

THIRD ORDER OF BUSINESS	Audience Comments
There being none, the next item followed.

FOURTH ORDER OF BUSINESS	Reports and Discussion Items

Discussion on Stormwater Utility
Mr. Peugh reported that the county and district staff have agreed to the form of an agreement for billing of the stormwater utility fees to the Beach Walk community, and the next step is putting it on a County Commissioner’s agenda for consideration.

Discussion on Bridge and Intersection
Mr. Peugh informed the Board the presentation given to the County Commissioners regarding the District’s traffic study and plans for the bridge and the 4 way intersection went well. The same presentation will be given to the County and Flagler Beach at a meeting tentatively scheduled for September 13th.

Update on the Reclaimed Line Replacement
Mr. Peugh informed the Board the final plans for the relocation of the reclaimed line are expected to be in by the end of the day and the project can be put out to bid following a final review.

Bridge Inspection Report
Mr. Peugh provided a brief overview of the bridge inspection report, noting the sufficiency rating and health index have had minimal changes and the NBI ratings remained the same, with exception to the rating for the deck, which changed from good to satisfactory. The bridge is in excellent shape for its age.
Mr. Crahan asked what it would take to get the deck back into good condition. Mr. Peugh responded that he would find out.
Mr. DeMatteis asked if the recommended repair on page 49 of the report would be made.
Mr. Peugh responded that the repairs would be made next time repairs are scheduled as there are no imminent items.

Acceptance of the Fiscal Year 2022 Audit Report

Mr. Peugh noted that there were no findings to report.

On MOTION by Mr. Vohs seconded by Mr. Porter with all in favor the Fiscal Year 2022 audit report was accepted.

Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2024
Mr. Peugh presented a meeting schedule for Fiscal Year 2024 including meetings on the second Friday of each month with exception to November, which will be held on the first Friday.

On MOTION by Mr. DeMatteis seconded by Mr. Vohs with all in favor the Fiscal Year 2024 meeting schedule was approved as presented.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
Mr. Chiumento reported that the County staff has approved deeds to convey to the District the parcels around the intersection.
Mr. Peugh stated that the fencing contractor has asked to split the $26,000 lost in a fraudulent wire transfer in half.
Mr. Chiumento will respond that the Board is not interested in the offer.
Mr. Peugh also informed the Board that a form of easement for the reclaimed line was sent to all interested parties and there has been no response to date. Once the survey data is received, the easement will be sent for signature.

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

Manager
Bridge Report for August
Mr. Peugh reported that vehicle trips were down 1.33 percent, and revenue was up approximately 7% from August of last year.

Mr. DeMatteis stated that periodically when a resident scans their card at the toll booth, the rate comes up as $3.00 versus $0.50.
Mr. Peugh stated that he would look into it. Additionally, Mr. Peugh reported the following:
Number of accounts / web users - 26,000 express card accounts and 13,400 web users.
Credit card transactions in the toll booths totaled approximately $8,000.
Approximately 383 new accounts were added this last month.

Lastly, Mr. Peugh informed the Board that the directional signs are up at the four-way intersection and reported that Hammock Beach Resort was under their allowable water consumption capacity. Of the 13 commercial accounts that were sent letters informing them they are over their capacity, about six will need to pay additional fees due to usage.

Additional Budget Items Report
Mr. Peugh informed the Board of damage caused by a lightning strike, which is estimated at $10,000 as of now, but that estimate will continue to increase.

SIXTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Richard Hamilton commented that there were a couple notes in the bridge inspection report regarding nuts missing from bolts.
Mr. Peugh stated that it depends on how critical it is and if the structural engineers are concerned.
Richard Hamilton asked if there are plans for restriping and making it clearer where bikes are allowed.
Mr. Peugh stated that there will be some restriping and that can be worked into the intersection project anticipated to be started in 2025.
Richard Hamilton commented on the yellow water issue and it not clearing up until the day after it was not switched back.
Mr. Peugh stated that Island Estates is at the very end, so it depends on the location how much water is flowing past the meter. He added that there’s nothing wrong with the water, it’s just going to take at least a week to get through the system.

The Board discussed the issue with the need for a location in which the reclaimed line can be fully flushed. Mr. Richard Hamilton stated that he would speak to Mr. Peugh after the meeting to discuss possible solutions.
Richard Hamilton commented that the swale that is the secondary outfall for the Southern stormwater lakes is getting clogged with vegetation.
Lastly, Mr. Hamilton commented that there are silting problems in the east coast canal and it’s coming through the culverts from the lakes.

SEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Summary
Approval of Check Register
A copy of the check register totaling $302,180.36 was included in the agenda package.

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

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting: October 13, 2023 at
9:30 a.m. at the Dunes Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida

NINTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Public Facilities Report October 2023

Dunes Community Development District 101 Jungle Hut Road
Palm Coast, FL 32137

Developed in Accordance with Florida Statutes 189.415

Prepared: David C. Ponitz, P.E. Utility Manager
Dunes Community Development District 101 Jungle Hut Road
Palm Coast, FL 32137

PURPOSE AND SCOPE
This Special District Public Facilities Report has been prepared for the Dunes Community Development District (the District) to comply with the requirements of 189.415, Florida Statues. This report provides a general description of all public facilities owned and operated by the District along with facility expansion program needs underway or proposed within the next five (5) years.

GENERAL INFORMATION
The District, located in Palm Coast, Florida and established in 1985, provides stormwater management, wastewater treatment and collection, water treatment and distribution and reclaimed water service to the residents of the District. The District is approximately 5.5 miles in length and encompasses approximately 2,200 acres. The District is comprised of four communities: Hammock Dunes (908 acres), Ocean Hammock (435 acres), Hammock Beach (364 acres) and Yacht Harbor Village (92 acres). The District owns and operates a 1,440,000 gallon per day (GPD) water treatment plant, a 920,000 GPD wastewater treatment plant, a reclaimed water treatment and distribution system serving a public access landscape irrigation service area comprised of residential and common areas and golf courses totaling approximately 1,000 acres having a rated disposal capacity of 7.74 Million GPD, the stormwater management system, the Hammock Dunes Toll Bridge, the roadways Camino del Mar and Hammock Dunes Pkwy and all the structures, piping, pumps, and appurtenances necessary to operate and maintain these systems.

The general description of the boundaries of the four (4) communities serviced by the District is as follows: Hammock Dunes is generally bounded on the north by Jungle Hut Road; to the east by the Atlantic Ocean; to the west by State Road A1A north of Island Estates and by the Intracoastal Waterway in Island Estates; and to the south by the southernmost point of Island Estates west of State Road A1A and to the south by Varn Park east of State Road A1A. Ocean Hammock and Hammock Beach areas are bounded to the south by Jungle Hut Road, to the east by the Atlantic Ocean, to the north by Malacompra Road, and to the west by State Road A1A. Yacht Harbor Village is bounded by State Road A1A to the east, the Hammock Dunes Toll Bridge to the south, the Intracoastal Waterway to the west, and Jungle Hut Road to the north.

Development within the District has proceeded in accordance with a planned, phased approach, with the overall development nearing 83% of build-out. The District is comprised of single-family residential, multi-family residential, common areas (roadway islands, scenic sidewalk routes, etc.) and recreational areas (e.g., golf courses). The phases of development are as follows:

Phase I, Hammock Dunes:

This development phase encompasses the Hammock Dunes and Island Estates communities, which account for approximately 1,256 residential units, of which 1,152 are platted and/or permitted and 104 are planned but not platted/permitted. There are 727 single-family residential home sites (688 platted/permitted and 39 planned) and 529 condominiums units (464 platted/permitted and 65 planned). This phase has a total area of approximately 908 acres. There is an estimated total of 578 acres of residential and common areas requiring irrigation. The 96- acre Hammock Dunes Golf Course also requires irrigation. The infrastructure has been completed and the development is at approximately 83.4% of build-out (1,048 residential units out of planned/permitted total of 1,256 units). The transportation and utility infrastructure elements are

complete except for small improvements solely serving new planned but not platted/permitted developments.

Phase II, Ocean Hammock and Phase III, Hammock Beach:

Phase II encompasses the Ocean Hammock community, which accounts for approximately 609 residential units. This phase has a total area of approximately 435 acres. The 124-acre Ocean Hammock Golf Course runs throughout both the Ocean Hammock and Hammock Beach communities. The Phase II (Ocean Hammock) portion includes approximately 314 single-family residential home sites, 20 hotel units and 275 condominiums units.

Phase III encompasses the Hammock Beach community, which accounts for approximately 975 residential units. This phase has a total area of approximately 364 acres. The Hammock Beach and Ocean Hammock communities have approximately 201 acres under irrigation. The 124-Acre Ocean Hammock Golf Course, which runs throughout both the Ocean Hammock and Hammock Beach communities, is irrigated as well. The Phase III (Hammock Beach) portion includes approximately 489 single-family residential home sites and 486 condominiums units. The infrastructure is complete, and the combined Phase II and III development is at approximately 87.3% of build-out (1,383 residential units out of a potential of 1,584 units). The transportation and utility infrastructure are complete.

Phase IV, Yacht Harbor Village:

This development phase encompasses the Yacht Harbor Village community, which accounts for approximately 293 residential units. This phase has a total area of approximately 92 acres. This development includes 205 single-family residential home sites and 88 condominiums units. The infrastructure has been completed and the development is at approximately 56% of build-out (164residential units out of a potential of 293 units). The transportation and utility infrastructure are complete. This phase also includes a marina with 210 boat slips.

EXISTING PUBLIC FACILITIES
Potable Water Facilities

The District’s raw water supply is realized from three (3) wells having submersible well pumps rated to deliver 615 gallons per minute each for a total pumping capacity of 2.66 million gallons per day (MGD). Two of the District’s wells are located adjacent to its water and wastewater treatment facility on 101 Jungle Hut Road and a third well is located at 302 Hammock Park Lane. Water from these wells is treated by a reverse osmosis water treatment facility. The original water treatment facility, completed and placed into operation in August 2007, had a rated treatment capacity of 0.72 (MGD). Prior to construction of the water treatment facility, the District previously purchased potable water from the City of Palm Coast. The District and the City of Palm Coast have a current Interlocal Agreement in place that provides conditions for an existing interconnection between the two potable water systems in the event of emergencies or other planned system maintenance activities. The existing potable water interconnections were utilized as a source for meeting potable water demands during November 2022 and August 2023 for scheduled potable water ground storage tank inspection and repair activities.

The District’s water treatment facility is currently rated and permitted to produce up to 1,440,000 gallons per day (gpd) or 1.44 MGD of potable water. The Dunes CDD water treatment plant capacity was increased from 0.72 MGD to 1.44 MGD in May 2015. The District also realizes a potable water storage capacity of 750,000 gallons with a ground storage tank located at the water treatment facility. In April 2019, the District prepared and submitted an updated Capacity Analysis Report (CAR) for the water plant and related facilities to the Florida Department of Environmental Protection (FDEP) as required every five (5) years. The FDEP accepted the District’s updated CAR findings that illustrated the District’s potable water supply, treatment, pumping, and storage facilities are sufficient to meet the projected service area finished water demand for the next ten (10) year operating and planning horizon. It is further anticipated that the current 1.44 MGD treatment plant capacity is sufficiently sized to meet the future potable water needs of the District’s fully built-out community as currently planned.

The District has a Consumptive Use Permit (CUP) from the St. Johns River Water Management District (SJRWMD) that extends to the year 2024. This permit was modified most recently in August 2016. For calendar year 2023, the CUP allows the District to withdraw up to 324.12 Million Gallons (MG) annually, or 888,000 GPD, on an annual average day basis, for potable water production and use. Groundwater withdrawals utilized to produce the current annual average day potable water demand for the District’s water service area is approximately 603,000 GPD or 68% of the current year CUP allocation. Groundwater withdrawal allocations contained in the CUP increase incrementally each year based on projected growth rates expected to occur within the District’s water service area. The current permit provides an allowable groundwater withdrawal allocation of 891,000 GPD (annual average) in the year 2024.

In July 2019, the District prepared and submitted a Ten (10) - Year Compliance Report to the St. John’s River Water Management District (SJRWMD) in accordance with CUP Condition 33. Noting the current District water supply service area is well– defined, future increases in water demand are expected to be significantly attributed to the rate of in fill of the remaining vacant/ undeveloped lots and parcels within the District’s water service area. Future DCDD water demand projections contained in the 2019 Water Plant Facilities CAR are based on an average service connection growth rate of 1.7% for most recent 5 and 10 – year periods analyzed. The projected future raw water demand for public supply type use based on this recent average growth rate is not anticipated to exceed the DCDD’s current groundwater allocations contained in the CUP through the 2024 permit horizon. The District expects that the permitted groundwater withdrawal allocations from the source water supply wells to be enough to meet our potable water production needs through 2024.

Water distribution facilities are located throughout the District and consist of approximately 150,000 linear feet of various sized piping ranging from 2, 4, 6, 8, 10, 12, and 16-inch diameter pipes together with valves and fittings. Individual service to residential clusters or neighborhoods is served by mains less than ten (10) inches in diameter. Potable water main facilities are typically located within the road rights of way and are offset from the edge of the pavement. When potable water facilities are located outside of District owned property or lie outside of road rights of way, easements are granted by the developers to the District authorizing the District to

access these facilities for maintenance and operational purposes. The District also currently owns and operates approximately 260 fire hydrants and 250 isolation valves serving the potable water distribution system.

The current annual average daily demand for potable water treatment and production is approximately 496,000 GPD. The use is comprised of residential consumption, non-residential consumption, potable irrigation, and system flushing. The current annual period average daily demand represents 34% of the total rated production capacity of the treatment plant.

Wastewater, Reclaimed Water, and Irrigation Water Facilities

Wastewater collection facilities are located throughout the District and consists of approximately 113,555 linear feet of 8, 10, and 12-inch diameter gravity sewers, 617 wastewater manholes, 23 lift stations with various sized pumps having pumping rates ranging from 40 to 500 gallons per minute, 1 small, grinder lift station serving an Island Estates gate booth and approximately 47,256 linear feet of force mains ranging from 3 to 12-inches in diameter.

The Wastewater Treatment Facility (WWTF) is located at 101 Jungle Hut Road on a dedicated utility site of 23 acres. Treatment processes include pretreatment (screening and flow measurement), flow equalization, secondary wastewater treatment (sequencing batch reactors), filtration, high-level disinfection along with digestion and solids dewatering and disposal. The District completed an expansion project in early 2020 with the wastewater treatment facility realizing an annual average daily flow (AADF) design capacity of 0.71 MGD. In October 2021, the FDEP issued a permit revision to the District for a re-rating of the WWTP design capacity from 0.71 to 0.92 MGD AADF. Current annual average daily wastewater treatment plant flow is approximately 421,000 GPD or 46% of the permitted capacity.

In July 2023, the District prepared and submitted a permit renewal application and an updated Capacity Analysis Report (CAR) to the Florida Department of Environmental Protection (FDEP) as required every five (5) years. The FDEP reviewed the application and provided a request for additional information regarding minor administrative items. District staff is preparing the requested response items and anticipates issuance of permit renewal prior to the end of the year. The District’s updated CAR findings illustrates the District’s permitted domestic wastewater facility capacity of 920,000 GPD (0.92 MGD), is sufficient to meet the projected service area wastewater flows for the next five (5) year operating and planning horizon.

Wastewater Disposal/Reclaimed facilities, capable of providing 3,200,000 GPD of reclaimed water for irrigation service are located at the utility site. These facilities consist of 3.2 MGD sand media filtration and high-level disinfection capacity, and
17.8 million gallons of reclaimed water storage in four on-site lined lagoons.

In addition to processing the wastewater into reclaimed water for irrigation of residential lots, common areas and two golf courses, the District purchases highly disinfected reclaimed water suitable for public access reuse from the City of Palm Coast. The District utilizes its 12-inch reclaimed transmission main, which connects the District and the City of Palm Coast’s wastewater treatment plants. The District has an interlocal agreement with the City of Palm Coast for procurement of reclaimed

water up to a maximum of 2.6 MGD. The most recent annual period average daily flow received from the City of Palm Coast is approximately 1.52MGD.

During periods when peak irrigation demands are realized within the Dunes CDD service area, the District has the capability to supplement the usual District and Palm Coast wastewater facilities reclaimed water sources with brackish groundwater from the Floridian aquifer. The District operates an on-site irrigation supply well which withdraws groundwater from the Floridan Aquifer for mixing with reclaimed water stored in the on-site lagoons. The District’s SJRWMD Consumptive Use Permit (CUP) (No. 51136) authorizes the District to withdraw groundwater up to an annual average of 970,000 GPD from the aquifer to supplement the reclaimed water sources. This resource is permitted for use after the source of reclaimed water has been maximized. In addition to the withdrawal allocation limit, the salt content of this brackish water source further restricts its use. The current annual average groundwater withdrawal rate is approximately 93,000 GPD (or 10% of the allocation). In August of 2016, the SJRWMD modified the District’s CUP to allow the use of up to 970,000 GPD of surface water from the storm water collection/retention system as another supplemental irrigation source. This resource enhances our ability to meet peak irrigation demands. The current annual average daily withdrawal from the storm water system is 207,000 GPD.

There are two types of public access irrigation water use: golf course irrigation and landscape irrigation for residential and common areas. Three (3) irrigation water pump stations are employed at the District utility site to transmit reclaimed water to users. The Residential Pump Station owned and operated by the District provides reuse water service to residential and common areas; the Ocean Hammock Golf Course and Hammock Dunes Golf Course pump stations, each of which is owned and operated by the respective golf course management entity, provides reuse irrigation service to each respective golf course facility. Currently, the irrigation pumping facilities meet an annual average daily demand of approximately 2,073,000 GPD (Golf Courses: 546,000 GPD; Residential: 1,527,000 GPD).

The residential reclaimed water distribution system consists of approximately 125,148 linear feet of 1.5 through 16-inch diameter reclaimed water main, one reclaimed water booster station, 146 reclaimed valves, and the Residential pump station. As indicated previously, the District neither owns nor operates the golf course irrigation pumping stations or their distribution systems.

The District has installed several reuse flushing points and reclaimed water flushing hydrants throughout the District to maintain water quality in the reclaimed water distribution system. Although reuse water is treated to advanced secondary treatment standards that include high level disinfection and filtration, the District utilizes a secondary, disk filtration system located at the wastewater plant and downstream of the residential reuse pumping station to improve irrigation water quality provided for residential landscape irrigation. The current rated capacity of the disk filtration system, upgraded in 2020, is approximately 6,600 gallons per minute or 9 MGD. The residential pump station currently delivers approximately 4,000 gallons per minute during maximum peak irrigation demand periods.

Several development parcels were designed with community irrigation services. In these areas, the various Homeowners Associations (HOA) control and maintain the

irrigation systems serving the individual lots and common areas within. A portion of the reclaimed water service in the District is supplied via a master irrigation meter. Approximately eighteen (18) neighborhoods have master meters.

Storm Water Management

The Storm Water Management System originally completed and permitted consists of approximately 179 acres of created lakes. In 2021, the DCDD created a Stormwater Utility with associated rule and rate structures for operating and maintaining the stormwater lake and system components.

In September 2019, the District purchased mitigation bank credits and received a permit modification from the St. Johns River Water Management District (SJRWMD) for marsh mitigation. The lakes and marshes are connected to each other by drainage pipes and various drainage channels.

Toll Bridge

The toll bridge consists of a two-lane high-level fixed structure across the Atlantic Intracoastal Waterway. The bridge is approximately sixty-five (65) feet above the mean high water of the Atlantic Intracoastal Waterway and approximately 2,600 feet in length. This facility connects Interstate 95 via Palm Coast Parkway with State Road A1A.

The toll plaza associated with the toll bridge is located on the west side of the bridge and consists of two tollbooths and administration offices.

A connector road, Camino del Mar, which connects the toll bridge with State Road A1A, is also owned and maintained by the District. In January 2015, the Dunes CDD accepted ownership of Hammock Dunes Parkway from Camino del Mar to 16th Road.

The District, in late 2018, commissioned a traffic engineering consulting firm, Kisinger Campo & Associates (KCA), to perform an intersection traffic capacity and level of service analysis for the intersection of Hammock Dunes Pkwy. and Camino Del Mar along with Hammock Dunes Bridge. This report included a Highway Capacity Software (HCS) evaluation which indicated the Design Year 2045 AM and PM peak hour level of service (LOS) for the current two-lane configuration along the Hammock Dunes Bridge was found to be acceptable LOS D. In May 2023, a continuation of the original traffic analysis was performed by KCA to compare the signal with widening alternative to an all-way stop-controlled (AWSC) with widening alternative. The AWSC with widening alternative was determined to serve as a sufficient interim LOS improvement until Year 2040 when a traffic signal would be required.

CURRENTLY PROPOSED EXPANSIONS NEXT FIVE YEARS
Potable Water, Wastewater, and Irrigation Utilities

Potable Water

The water treatment plant capacity was increased in May 2015 from 0.72 MGD to 1.44 MGD. It is not expected that additional capacity will be necessary to serve the potable water needs of the community. In April 2019, the District prepared and submitted an updated Capacity Analysis Report (CAR) for the water plant and related facilities to the Florida Department of Environmental Protection (FDEP) as required every five (5) years. The FDEP accepted the District’s updated CAR findings that illustrated the District’s potable water supply, treatment, pumping, and storage facilities are sufficiently sized to meet the projected service area finished water demand for the next ten (10) year operating and planning horizon. It is further anticipated that the current 1.44 MGD treatment plant capacity is sufficiently sized to meet the future potable water needs of the District’s fully built-out community as currently planned.

The FDEP conducted a Compliance Evaluation Inspection of the District's Water Treatment Plant Reverse Osmosis Concentrate Outfall Permit (FL0355259) on May 9, 2023. The inspection activities are customarily performed every three (3) years by FDEP staff to review most all facility operational practices, records, and equipment readiness for the reverse osmosis concentrate system. The District received notice and final report from FDEP on June 26, 2023, indicating the system was determined to be in compliance with the Department’s wastewater rules and regulations.

Wastewater

The Dunes Community Development District (CDD) currently owns and operates a recently re-rated 0.92 million gallon per day (MGD) wastewater treatment plant (WWTP). The design capacity of 0.92 MGD, realized upon completion of the DCDD WWTF Expansion and Improvement Project (Phase 1) in September 2019 and re-rating in 2021, provides necessary capacity for anticipated future year flows. An updated Capacity Analysis Report (CAR) was prepared and submitted along with the application for permit renewal to FDEP in July 2023. The recent CAR indicates current plant capacity is sufficient to serve wastewater treatment needs for the next five-year permit renewal period. Current annual average daily wastewater treatment plant flow is approximately 421,000 GPD or 46% of the permitted capacity.
The FDEP conducted a Compliance Evaluation Inspection of the District's Wastewater Treatment Facility (FLA011602) on November 28, 2022. The inspection activities are customarily performed every three (3) years by FDEP staff to review permittee wastewater facility operational practices, records, and equipment readiness. The District on December 12, 2022, provided additional documentation for responding to FDEP’s request for information concerning the inspection findings. No further action items were requested by the Department.

Storm Water Management System

The storm water management infrastructure has been completed and requires no expansion to serve the final build out population. The District has accepted responsibility for the ongoing maintenance of the storm water system throughout the District. The biennial SJRWMD MSSW Stormwater Registered Professional’s Inspection Report for the Hammock Dunes and Ocean Hammock stormwater system and outfalls was prepared and submitted by engineering consulting firm, CPH, Inc. on June 17, 2022. The report indicates the systems were inspected and appear to be functioning in accordance with regulatory requirements. Preliminary planning and design of improvements necessary to enhance the District’s ability to harvest this resource to supplement reclaimed water to meet peak irrigation demands commenced in 2017.

The District, in October 2021, adopted a Stormwater Utility Service and related rules and fees for funding appropriate level of service attributes for maintaining reliable stormwater system elements and function. An engineering study was performed to assess the overall needs of the stormwater facilities and infrastructure and to analyze long-term sustainability of the stormwater system and its resources. The DCDD also developed a Stormwater Geographic Information System (GIS) database to provide a digital inventory and pertinent attributes of the District’s stormwater infrastructure.
This GIS database provides an interactive tool that references and maps the configuration and attributes of the existing stormwater collection system. The GIS database will also serve as a significant resource for assessing the disposition of various system components and is intended to be utilized to determine future rehabilitation and replacement program needs, priorities, and eventual costs. The District is currently preparing bid specifications for developing a televising, inspection, and cleaning contract activity to help ensure the reliability of the District’s stormwater system.

Reclaimed Water System

The DCDD and the City of Palm Coast have an existing agreement that spells out the conditions of reclaimed water that is provided by the City of Palm Coast to the DCDD. The agreement includes a provision for the use of the DCDD’s reclaimed water transmission main by the City for discharge of effluent to the Intracoastal Waterway (ICWW) especially during periods of wet weather. The City desires to increase its capability to discharge effluent to the ICWW and the DCDD desires to increase the amount of reclaimed water that may be attained from the City. Because of the potential to increase a long term, sustainable supply of irrigation water to the community, DCDD maintains ongoing discussions with the City as new service improvements or projects are contemplated. If feasible, the DCDD may consider partnering with the City in a project to expand the supply of reclaimed water to the DCDD while enhancing the City’s capacity to discharge additional amounts of effluent to the ICWW during wet weather. DCDD is also looking at harvesting stormwater from its stormwater system to supplement reuse water for landscape irrigation. District staff continues to assess the feasibility and long-term sustainability of this water resource. The City of Palm Coast’s recent replacement of the reuse transmission pumping equipment at their treatment facility did not appear to increase the amount of flow received at the DCDD’s storage facility.

A capital improvement project was completed in 2020 to replace and upgrade the existing disk filtration system located downstream of the residential reuse pumping station to improve irrigation water quality provided for landscape irrigation. The capacity of the three (3) skid configured system is rated @ 2200 GPM each for a total capacity of 6600 GPM. The equipment upgrade provides an increased capacity to more effectively filter reclaimed water distributed from the lined storage pond

system. The upsized equipment exceeds peak irrigation demands realized from time to time with one skid unit either out of service or in a typical backwash cleaning cycle. Installation of an additional permanent reclaimed flushing device located at the southerly end of Island Estates was installed Fall 2022.

The District incurred the loss of approximately 600 linear feet of 12-inch diameter reclaimed water main in the vicinity of Hammock Dunes Golf Course Hole 18 south to Hammock Dunes Clubhouse due to dune erosion realized during Hurricane Nicole in early November 2022. Flagler County was declared eligible to receive public assistance grant funding for damages incurred during the Hurricane Nicole Incident Period identified between November 7 – 30, 2022 by the Governor’s Office. A temporary above ground reclaimed main was designed by CDM Smith in early 2023. The above ground installation of temporary main was completed by Hazen Construction in April 2023 to restore necessary service to the District’s residential reclaimed distribution system. An additional project was designed by CDM Smith to relocate a new reclaimed main westerly and under golf course property from Jungle Hut Road to Avenue de La Mer for installation via horizontal directional bore method. The project is tentatively scheduled for advertisement in Winter 2023.
District staff is coordinating public assistance funding application process with FEMA, Florida Dept. of Emergency Management (FDEM), and Flagler County.

Toll Bridge - Hammock Dunes Parkway & Camino Del Mar Intersection

A new, modern toll collection system is complete. A recent study of the existing toll collection facility (building and site) concluded that improvements to the building were necessary and additional parking was needed to improve customer service access and provide parking for staff. An architectural engineering consultant completed design and permitting related activities for the improvements recommended in the study. The project was completed in July 2022.

Staff received the 2023 biennial inspection of the Hammock Dunes Bridge prepared by a traffic and roadway engineering consulting firm, Kisinger Campo & Associates, (KCA) dated June 27, 2023. The report indicates a Sufficiency Rating of 87.3 and a Health Index of 98.67. These benchmarks show little to no change as the 2021 inspection when the Sufficiency Rating and Health Index were
87.3 and 98.6, respectively.

The District, in November 2019, issued an engineering work authorization to KCA to prepare plans and bid documents for bridge repair needs to include cathodic protection, concrete repairs, joint replacements, ladder removal, fender and embankment repairs along with other miscellaneous repair activities outlined in previous inspection reports. Plans and specifications were completed for Hammock Dunes Bridge Rehabilitation Project and the project was advertised for receipt of bids and awarded to the most responsive bidder, Sieg & Ambachtsheer, Inc., in November 2020. The project was completed in November 2021 and during fiscal period where funding appropriations were planned and budgeted.

The District, in late 2018, also commissioned KCA to perform an intersection traffic capacity and level of service analysis for the intersection of Hammock Dunes Pkwy. and Camino Del Mar. The report “Final Traffic Technical Memorandum – Intersection of Hammock Dunes Pkwy at Camino Del Mar Intersection” dated May 22, 2019, included actual traffic counts for the intersection, a signal warrant analysis, and estimated level of service values based on traffic growth projections for various intersection configuration scenarios along with consideration for the existing bridge design configuration.

Conclusions and recommendations contained in the referenced Technical Memorandum are summarized as follows: The intersection is currently operating at an acceptable LOS capacity and additional capacity is anticipated to be needed by year 2031. Additional intersection capacity may be achieved with the installation of turn lanes and/ or traffic signalization. A traffic signal is currently warranted at the intersection based on current traffic volumes. The intersection is expected to operate well below capacity in design year 2045 with proposed signalization and new turn lanes in place as depicted in the report. Initial capacity analysis for the Hammock Dunes Bridge found that the existing 2-lane configuration appears adequate through 2045 design year.
The technical memorandum also included recommendations for considering a west side widening of Hammock Dunes Parkway to lessen cost and impacts to existing facilities. The District has authorized and completed preliminary design of proposed signal and intersection improvements for determination of future right of way acquisition limits which will likely entail land requirements from Flagler County. Also recommended was a further evaluation of bridge capacity by performing a corridor analysis that includes both adjacent intersections at Palm Harbor Parkway and Camino Del Mar.

In May 2023, a continuation of the original traffic analysis was performed by KCA to compare the signal with widening alternative to an all-way stop-controlled (AWSC) with widening alternative. The AWSC with widening alternative was determined to serve as a sufficient interim LOS improvement until Year 2040 when a traffic signal would be required.

RENEWAL/REPLACEMENT OF FACILITIES
Potable Water System

Several renewal and replacement projects are included in the District’s Capital Improvement Program (CIP). Recent potable water supply and treatment systems related project implementation schedules are listed below:

	Supervisory Control and Data Acquisition (SCADA) Upgrade / Replacement Project (FY 21/22 – nearing completion)
St. Johns River Water Management District Consumptive Use Permit (CUP) Renewal (FY 23/24)
FDEP WTP Reverse Osmosis Concentrate Discharge Permit Renewal (FY 23/24)
Utility Rate Study for Water, Sewer, and Reclaimed Systems (FY 23/24)
Replace Chlorine Chemical Storage Tanks – Feed Systems (FY 21/22 – completed)
Ground Storage Tank / Clearwell Repairs and Maintenance (FY 23/24 – Underway)
WTP 750K Gallon Ground Storage Tank Cleaning & Inspection (FY22/23 - completed)
Additional Bulk Chemical Storage Tank / Piping Replacement (FY22/23 - completed)
Implementation of Neptune R900 Fixed Base Gateway Automated Meter Reading (AMR) & SaaS Software Systems (added FY 21/22 – completed)
WTP - Reverse Osmosis Feed Pump Engineering Evaluation (FY 22/23 - completed)
Other future year projects contained in District’s Five (5) Year CIP include: Water Treatment Plant Scrubber, RO Feed Pump Improvements Design, WTP Generator, Water Quality Evaluation.

Wastewater & Reclaimed (Reuse) Systems

Several renewal and replacement projects are included in the District’s Capital Improvement Program (CIP). Projects related to the wastewater treatment, collection and reclaimed distribution systems are scheduled for implementation as listed below:

Wastewater Treatment Plant FDEP Permit Renewal Application (FY 22/23 – nearing completion)
Reclaimed Main Permanent Relocation (FY 23/24)
Reclaimed Water System Split North - South Valve Installation Design & Construct (FY23/24)
Pump Station Rehabilitation Project LS 8 Madeira (FY 21/22) & LS 12 (FY 22/23) (Electrical/ Mechanical/ Piping – Design complete)
Programmable Logic Controller (PLC) Installation & Upgrade Project (FY 23/24)
WWTP Sludge Pump Installation (FY 22/23 - completed)
WWTP Tertiary Filter Canopy Replacement (FY 22/23 - completed)
Other future year projects contained in District’s Five (5) Year CIP include: Pump Station Rehabilitation Projects (Electrical/ Mechanical/ Piping - priority conditions based assessment), Addition of auxiliary, stationary, emergency bypass pumping units at wastewater pumping stations (2 remaining), Influent & Reject Pumping Station Piping Upgrades, Residential Reclaimed Pump Station/ HVAC Improvements, Reclaimed Pond No. 3 Cleaning - Lining Repair, WWTP Train 1 Filter Rehabilitation, Reclaimed/ Stormwater Augmentation Line HD Lake System to Reject Pond.

Bridge and Hammock Dunes Parkway & Camino Del Mar

Several renewal and replacement projects are included in the District’s Capital Improvement Program (CIP). Projects related to the Hammock Dunes Bridge and Hammock Dunes Parkway systems are scheduled for implementation as listed below:

HD Bridge Tolling Equipment Upgrades – E Transit (FY 23/24)
Camino Del Mar Intersection Expanded 4-Way Stop Design (FY 23/24)
Toll Entry Control Arm (FY 23/24)
Sunpass System Study (FY 23/24)
Milling & Resurfacing Hammock Dunes Pkwy & Camino Del Mar – Construction & CEI Administration (FY 22/23 - completed)
Other future year projects contained in District’s Five (5) Year CIP include: Intersection Improvements – Signalization Final Design and Construction, Potential Migration to Sunpass Type System, Replace Parkway/ Bridge Lighting.

Stormwater System

Several renewal and replacement projects are included in the District’s Capital Improvement Program (CIP). Projects related to the Districts stormwater system are scheduled for implementation as listed below:

Prepare Stormwater Geographic Information System (GIS) (FY 20/21 - completed)
Prepare Specifications – Clean and Televise Stormwater System (FY 22/23 - ongoing)
Cleaning and Televising Stormwater System (FY 23/24)

Other future year projects contained in District’s Five (5) Year CIP include: Development of a Stormwater Inventory/ Annual Cleaning / Inspection Program, Determination of appropriate Levels of Service standards, and evaluate future funding mechanisms.

C.

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

October 3, 2023

Board of Supervisors
Dunes Community Development District 5385 N. Nob Hill Road
Sunrise, FL 33351

We are pleased to confirm our understanding of the services we are to provide Dunes Community Development District, Flagler County, Florida (“the District”) for the fiscal year ended September 30, 2023. We will audit the financial statements of the governmental activities, business-type activities, and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Dunes Community Development District as of and for the fiscal year ended September 30, 2023. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2023 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-SF LLC - 5385 N Nob Hill Road Sunrise, FL 33351 - TELEPHONE: 954-721-8681 - RECORDREQUEST@GMSSFL.COM

Our fee for these services will not exceed $19,500 for the September 30, 2023 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Dunes Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Dunes Community Development District.

By: 		
Title:	
Date:	

 	

D.

Engineer Report

Standby, Emergency Pumps – Lift Station Rehabilitation
Priority 5 Facilities (2021-22): LS-8, Madeira Ct. – CPH Engineers provided an engineering proposal for performance of design and survey related services.
Received submittal of engineering plans and provided additional review comments for lift station electrical and piping upgrades. LS-8 facility plans are combined with Lift Station 12 (see below) for advertising and bidding purposes.

Priority 6 Facilities (2022-23): LS-12, 128 IE Pkwy Status: CPH Engineers provided an engineering proposal for performance of design and survey related services in the amount of $33,700 for rehabilitation of the lift station facility. A purchase order was issued to CPH on October 18, 2022, for the scope of work contained in the engineering proposal. Consultant performed initial field survey on 12/1/2022.
Received preliminary plans on 1/30/2023 and provided comments. Received pump computations for evaluating available pumping system upgrades and selected pump desired for input to final plan set. Received final plans and provided comments.
Received draft specifications for review – underway. Received pump equipment and control panel pricing from pump manufacturer in the amount of $120,000 for purchase of sole source equipment with purchase orders issued. Revising plans and bid documents for updated scope of work to include owner-provided equipment.
Awaiting engineer estimate of cost for installation of purchased equipment and additional contractor performed project improvements.

Reclaimed System – Damage / FEMA/ FDEM Grant Activities

Impacts to the District’s 12-inch reclaimed main during Hurricane Nicole were described and forwarded to Flagler County for inclusion with a listing of other county- wide damages being prepared for FEMA consideration.

The Board on January 13, 2023, authorized a Task Order for CDM Smith to perform data collection (survey), engineering design, permitting, funding, and bidding assistance for both repair and relocation phases for the District’s 12-inch reclaimed water main. FEMA confirms the District is eligible for receipt of public assistance pending successful grant application completion. The Board, on February 10, 2023, authorized a resolution declaring repair of the 12-inch reclaimed main damaged by Hurricane Nicole an emergency. CDM provided District with preliminary plans for the 12-inch repair project on 2/10/23 and forwarded to FDEP along with a request for permit determination. A Field Permit for Minor Excavation and Utility Repair was issued by FDEP on March 3, 2023. Final Engineering Plans and Request for Quotes packets were completed and forwarded to four qualified and local underground contractors. One quote was received in the amount of $238,750 from Hazen Construction. A Notice of Award and Purchase Order was issued to the contractor on March 21, 2023. Various project data and information related to the Request for Public Assistance was uploaded to the FEMA Portal to assist evaluation of DCDD

eligibility for public assistance. Upon FEMA review of follow-up information provided by DCDD, FEMA indicated DCDD was determined eligible for public financial assistance.

Staff prepared additional subgrant agreement and risk assessment questionnaire for Florida Dept. of Emergency Management (FDEM) review and execution. Staff also successfully registered the Dunes CDD on the U.S. federal government’s System for Award Management (SAM) as required for funding initiatives.

Staff received 60% Plans & Specifications from consultant and held meetings with HDOA, HDGC, and Porto Mar HOA to discuss project configuration and easement needs. Staff forwarded FEMA project construction estimate prepared by consultant for a requested rebuild-in-original-location scenario for project mitigation funding considerations. A tabletop site inspection was performed by FEMA team in early July. Dunes received Site Inspection Report on July 17 for review & signature.
FEMA sent a Request for Information (RFI) regarding the temporary repair project. Staff responded to RFI items and signed Site Inspection Report. Executed Subgrant Agreement received by the Governor’s authorized representative on July 20, 2023. Upon receipt of updated FEMA Damage Description and Dimensions Scope and Costs document, District staff signed and uploaded via portal process. FEMA indicated the Emergency Protective Measure Project (temporary reclaimed main near Hammock Dunes Club) is awaiting obligation status and the state will be notified. Staff and CDM Smith responded to an RFI received from the Consolidated Resource Center (CRC) requesting engineering certifications for both estimates for the relocation project and in-kind replacement alternative. The permanent resiliency project is still under FEMA’s supervisory review process. Staff reviewed 90% plans and bid documents and met with CDM Smith on 9/26/23 to discuss staff review comments. FDEP issued notice of permit revision on 9/8/23 for the reclaimed main relocation project.

WTP Ground Storage Tank (GST) Cleaning & Inspection

Staff coordinated draining, cleaning, and inspection of the District’s 750,000-gallon GST with the tank manufacturer, CROM LLC, during the week of November 14.
Engineering reports were forwarded to FDEP in mid-January. Upon receipt of scope of work and price proposals from CROM and Tnemec coatings in the amount of
$142,765 for recommended repairs, staff has requested meeting with CROM management to discuss ongoing expense for floor/ wall connection coatings work related to previous tank deficiencies and leaking realized during the original construction activity. Discussed ongoing leak membrane replacement cost concerns with CROM Executives. Awaiting revised proposal for budgetary needs assessment and scheduling. CROM removed tank exterior coating on portions of tank on July 15 to assist further observation of leaking. Field observations reveal approximately six
(6) or so locations where tank is leaking. Repairs were performed as scheduled between August 14 - 27, 2023 along with activation of our potable water

interconnection with Palm Coast. The curing period for the newly installed membrane required additional time and Palm Coast and our water customers were notified as the disinfectant type was scheduled for change on August 27, 2023.Tank was disinfected by Contractor on August 28 and staff flushed and sampled tank and returned to operation upon attaining appropriate bacteriological clearance. Repairs are currently being assessed for performance and effectiveness prior to scheduling remaining tank exterior coating activities.

FDOT FPID 439124 – A1A Milling & Resurfacing Project

Staff submitted utility plan markups to FDOT on August 18, 2023, for FDOT project for future improvements proposed along A1A between Osprey Drive to just north of Mariners Drive. Planned improvements include milling and resurfacing of existing pavement along with minor shoulder widening and sidewalk reconstruction. Staff review, plan markups, and executed Utility Information Sheet feedback indicate proposed roadway improvements are not anticipated to impact Dunes CDD water, sewer, and reclaimed systems in vicinity of the project. Received FDOT confirmation on 9/25/23 that the District completed the plans review process.

A1A & Malacompra Road – Sewer Force Main Extension Project

Staff received project plans from CPH Engineers on September 20, 2023, for the City of Palm Coast Utilities Dept. project. The project illustrates future 12-inch sanitary sewer force main improvements proposed along A1A beginning north of Jungle Hut Road to Malacompra Road along with an 8-inch force main proposed along Malacompra Road. Staff reviewed the plans and responded to CPH indicating the force main improvements are not anticipated to impact Dunes CDD water, sewer, and reclaimed systems in vicinity of the project. Additional record drawing information was provided to the consultant for their awareness.

Water/ Wastewater/ Stormwater/ CUP Regulatory Activities

Staff received Request for Additional Information (RAI) from FDEP on August 18, 2023, for the District permit renewal application and supporting documents. Staff and consultant (CPH) preparing necessary responses to five (5) minor information requests identified in FDEP’s RAI which are due no later than November 16, 2023.
Awaiting completion of operating protocol updates and receipt of confirmation from FDEP regarding scope of sampling for MW-13 prior to performing same.

E.

FISCAL YEAR 2023 TOLL REVENUES	
	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 2022	$	73,331.00	$	61,052.66	120.11%	$	134,383.66	$	148,593.33	-10.57%	185,818	179,283	3.65%	35,691	118,932	31,195	$	0.723200	
NOVEMBER 2022	$	95,806.50	$	62,508.71	153.27%	$	158,315.21	$	135,361.24	14.50%	171,147	167,804	1.99%	31,259	122,248	17,640	$	0.925025	
DECEMBER 2022	$	107,701.00	$	71,004.18	151.68%	$	178,705.18	$	146,232.23	18.17%	178,150	179,602	-0.81%	35,173	139,409	3,568	$	1.003116	
JANUARY 2023	$	101,272.00	$	74,810.03	135.37%	$	176,082.03	$	135,598.57	22.99%	183,805	170,940	7.53%	33,067	147,149	3,589	$	0.957983	
FEBRUARY 2023	$	109,290.00	$	73,523.38	148.65%	$	182,813.38	$	144,778.30	20.81%	183,374	177,858	3.10%	35,760	144,771	2,843	$	0.996943	
MARCH 2023	$	141,386.00	$	82,672.69	171.02%	$	224,058.69	$	177,736.35	20.67%	212,527	206,769	2.78%	46,252	162,886	3,389	$	1.054260	
APRIL 2023	$	127,479.00	$	78,299.71	162.81%	$	205,778.71	$	172,944.14	15.96%	198,811	200,588	-0.89%	41,675	154,064	3,072	$	1.035047	
MAY 2023	$	125,710.00	$	78,644.16	159.85%	$	204,354.16	$	174,101.58	14.80%	197,927	195,849	1.06%	41,067	153,707	3,153	$	1.032472	
JUNE 2023	$	129,515.00	$	73,987.19	175.05%	$	203,502.19	$	171,216.13	15.87%	189,849	188,379	0.78%	42,401	144,438	3,010	$	1.071916	
JULY 2023	$	141,054.00	$	74,451.81	189.46%	$	215,505.81	$	189,157.37	12.23%	195,161	197,679	-1.27%	46,285	145,854	3,022	$	1.104246	
AUGUST 2023	$	104,272.00	$	70,950.31	146.96%	$	175,222.31	$	162,643.19	7.18%	180,759	183,191	-1.33%	33,988	138,574	8,197	$	0.969370	
SEPTEMBER 2023	$	94,427.00	$	68,206.80	138.44%	$	162,633.80	$	134,455.89	17.33%	169,103	158,045	7.00%	30,830	134,725	3,548	$	0.961744	
					$  1,892,818.32	17.36%		2,205,987	1.83%					
TOTALS=	$  1,351,243.50	$	870,111.63		$  2,221,355.13			2,246,431			453,448	1,706,757	86,226		
PERCENT OF TOTAL=	60.8%	39.2%		Previous YTD=	$ 1,892,818.32	Previous YTD=	2,205,987		20.2%	76.0%	3.8%		
				Increase/Decrease %=	17%	Increase/Decrease %=	2%						
CURRENT FY AVERAGES=	$	112,603.63	$	72,509.30	154.39%	$	185,112.93			187,203			37,787	142,230	7,186	$	0.9863	
														
12 MONTH PROJECTION=	$  1,351,243.50	$	870,111.63		$  2,221,355.13			2,246,431			453,448	1,706,757	86,226		
														
FY 23 BUDGETED PROJECTION=	$	2,115,000													
	12345	=Revised number	12345	=Highest Value number										
Loyalty Cards:				Credit Cards were placed in the booths on July 22, 2020								
First sale 5-22-2019	10 for $10													
Last Sale 6-25-2022	62,000 Cards Sold													
Hurricane Ian - Tolls suspended 9-28-22 at 6:00 am and booth equipment removed.												
Equipment was placed in booths on 9-30-22 so treadle was counting cars, hence increased violations for September & October.									
Tolls reinstated 10-6-22 at 6:00 am.														
Cash tolls increased on 11-1-22														
Hurricane Nicole - Tolls Suspended 11-8-22 at 10:00 pm reinstated 11-12-22 at 6:00 am.											
Equipment remained in the booths entire time to treadle was counting cars, hence increased violations for November.										

Z:\Manager'sShared\Bridge\Toll Revenue Collected by Month.xlsxToll Revenue Collected by Month.xlsx
10/3/20231:30 PM	Page 1

F.

DUNES COMMUNITY DEVELOPMENT DISTRICT	
FY 2023 ADDITIONAL BUDGET ITEMS	
										
		FUND CLASSIFICATION		BOARD MEETING		
ITEM	AUTHORIZED EXPENDITURES	GENERAL	BRIDGE	W&S	STORMWATER	TOTAL	CLASSIFICATION	AUTHORIZED/DISCUSSED	NOTES	
										
1	Blue Heron Pump Enclosure Engineering				$	19,000.00	$	19,000.00	CAPITAL	11/4/2022		
2	Water Plant Generator Repair					$	-	O&M	10/14/2022	TBD	
3	Bridge Insurance Deductable - Lynda Howes Claim		$	20,000.00			$	20,000.00	ADMIN	11/4/2022	Deductable is $25,000	
4	Hammock Beach Circle Stormline Cleaning				$	22,635.00	$	22,635.00	O&M	11/4/2022		
5	Reclaimed Line Emergency Repair/Relocation Design			$	144,480.00		$	144,480.00	CAPITAL	1/13/2023		
6	Well 5 - Casing leak investigation			$	18,500.00		$	18,500.00	CAPITAL	1/13/2023		
7	Well 5 - Motor replaced			$	11,900.00		$	11,900.00	CAPITAL	2/10/2023		
8	Well 5 - Casing/Wellhead Repair			$	37,500.00		$	37,500.00	CAPITAL	2/10/2023		
9	Well 5 - Air Valve			$	1,000.00		$	1,000.00	CAPITAL	4/14/2023	Anti Siphoning Valve	

10	
PLC Replacement			
$	35,252.00		
$	35,252.00	
CAPITAL	
2/10/2023	Part of larger $110,000 project, needed
due to long lead times.	
11	12" Reclaimed line destroyed by Hurricane Nicole relocation			$	238,750.00		$	238,750.00	O&M	12/9/2022		
12	Reclaimed Pump Motor			$	16,400.00		$	16,400.00	CAPITAL	6/9/2023		
13	Cypresswood Stormline Cleaning				$	10,240.00	$	10,240.00	O&M	6/9/2023		
										
	SUB-TOTALS=	$	-	$	20,000.00	$	503,782.00	$	51,875.00	$	575,657.00				
										
	UPCOMING ITEMS									
i.	Reclaimed PS/Digester MCC Lightning Strike			$	32,741.79		$	32,741.79	O&M		Estimated Total to date	
ii.										
iii.										
	SUB-TOTALS=	$	-	$	-	$	32,741.79	$	-	$	32,741.79				
										
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	-	$	20,000.00	$  536,523.79	$	51,875.00	$	608,398.79				

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET									

A	
Insurance Policy Increase	
$	16,631.00				
$	16,631.00	
ADMIN	
11/4/2022	Budget $293,884 Actual $310,515 Bridge
line item increased $70k	
B										

	SUB-TOTALS=	$	16,631.00	$	-	$	-	$	-	$	16,631.00				

Z:\Manager'sShared\Budget\Additional Budgeted Items.xlsxAdditional Budgeted Items.xlsx 10/3/202310:59 AM

G.

DUNES
COMMUNITY DEVELOPMENT DISTRICT
Unaudited Financial Statements as of
August 31, 2023

Board of Supervisors Meeting October 13, 2023

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
August 31, 2023

		Major Fund	
	General		
ASSETS:		
Cash	$3,741	
Investments	$100,737	
TOTAL ASSETS		$104,478 	
LIABILITIES AND FUND BALANCES:
Liabilities:
Accounts Payable	

$1,232	
Due to Other Funds	$50,109	
TOTAL LIABILITIES		$51,342 	
Fund Balances:		
Assigned:		
Current year's expenditures	$168,126	
Unassigned	($114,989)	
TOTAL FUND BALANCES		$53,137 	
TOTAL LIABILITIES & FUND BALANCE		$104,478 	

Page 1

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For the Period Ended August 31, 2023

 EXPENSE CODE		
 DESCRIPTION			GENERAL
 FUND BUDGET 		PRORATED BUDGET
  THRU 08/31/23 		ACTUAL
  THRU 08/31/23			
	VARIANCE		
REVENUES:										
001.300.31900.10000	Maintenance Taxes		$129,535		$129,535		$129,541		$5	
001.300.36100.11000	Interest Income			$1,000 			$917 			$3,919 			$3,003 	
TOTAL REVENUES			$130,535		$130,452		$133,460		$3,008	

EXPENDITURES:										
Administrative										
001.310.51300.11000	Supervisor Fees		$14,000		$12,833		$10,200		$2,633	
001.310.51300.21000	FICA Expense		$1,071		$982		$780		$201	
001.310.51300.31100	Engineering/Software Services		$5,000		$4,583		$0		$4,583	
001.310.51300.31500	Attorney		$11,000		$10,083		$19,927		($9,843)	
001.310.51300.32000	Collection Fees/Payment Discount		$12,000		$12,000		$7,123		$4,877	
001.310.51300.32200	Annual Audit		$3,400		$3,400		$3,285		$115	
001.310.51300.34000	Management Fees		$9,800		$8,983		$8,983		($0)	
001.310.51300.35100	Computer Time		$1,000		$917		$917		$0	
001.310.51300.40000	Travel Expenses		$1,000		$917		$0		$917	
001.310.51300.42000	Postage & Express Mail		$3,200		$2,933		$5,362		($2,428)	
001.310.51300.42500	Printing		$2,500		$2,292		$3,978		($1,686)	
001.310.51300.45000	Insurance		$21,299		$21,299		$24,841		($3,542)	
001.310.51300.48000	Advertising Legal & Other		$3,000		$2,750		$893		$1,857	
001.310.51300.49000	Bank Charges		$1,000		$917		$338		$579	
001.310.51300.49100	Contingencies		$6,000		$5,500		$6,617		($1,117)	
001.310.51300.51000	Office Supplies		$1,000		$917		$458		$459	
001.310.51300.54000	Dues, Licenses & Subscriptions		$1,000		$917		$822		$95	
001.320.53800.12000	Salaries		$96,312		$88,903		$88,883		$20	
001.320.53800.21000	FICA Taxes		$8,547		$7,889		$6,629		$1,261	
001.320.53800.22000	Pension Expense		$7,705		$7,063		$6,844		$218	
001.320.53800.23000	Health Insurance Benefits		$16,282		$14,925		$15,424		($499)	
001.320.53800.24000	Workers Comp Insurance		$1,774		$1,626		$1,553		$73	
001.320.53800.64000	Capital Improvements			$2,500 			$2,500 			$2,500 			$0 	
TOTAL ADMINISTRATIVE				$230,389 			$215,129 			$216,357 			($1,228) 	
General System Maintenance										
001.320.53800.46200	Landscaping		$35,000		$32,083		$28,269		$3,815	
001.320.53800.46000	Building Maintenance		$30,000		$27,500		$38,606		($11,106)	
001.320.53800.46300	Tree & Shrub Removal		$8,500		$7,792		$1,028		$6,764	
001.320.53800.49300	R&R-Equipment			$1,000 			$917 			$0 			$917 	
TOTAL GENERAL SYSTEM MAINTENANCE		$74,500 		$68,292 		$67,902 		$390 	
TOTAL EXPENDITURES		$304,889 			$283,420 			$284,259 			($839) 	
Excess (deficiency) of revenues over (under) expenditures	
	($174,354) 		
	($152,968) 		
	($150,799) 		
	$2,169 	
Other Financing Sources/(Uses)
001.300.38100.10000	Interfund Transfer (From Bridge Fund)	
	$6,228 		
	$6,228 		
	$6,228 		
	$0 	
TOTAL OTHER FINANCING SOURCES/(USES)		$6,228 			$6,228 			$6,228 			$0 	
Net change in fund balance	($168,126)		($146,740)		($144,571)		$2,169	

FUND BALANCE - BEGINNING	
$168,126				
$197,708			
FUND BALANCE - ENDING		$0 					$53,137 			

Page 2

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS

9/30/2022-Audited
	Major Funds				7/31/23
              Major Funds				8/31/23
              Major Funds			
Water, Sewer and	Intracoastal	Stormwater		Water, Sewer and	Intracoastal	Stormwater		Water, Sewer and	Intracoastal	Stormwater		
Effluent Reuse
	Enterprise Fund		Waterway Bridge
	Enterprise Fund		Fee
Enterprise Fund			Effluent Reuse
	Enterprise Fund		Waterway Bridge
	Enterprise Fund		Fee
Enterprise Fund			Effluent Reuse
	Enterprise Fund		Waterway Bridge
	Enterprise Fund		Fee
Enterprise Fund		
	Total		
ASSETS:
Current Assets:
Cash and Cash Equivalents:												
Cash - Operating Account	$262,985	$224,656	$339,088	$426,732	$546,696	$75,834	$240,550	$773,098	$130,411	$1,144,059	
Cash - On Hand	---	$2,800	---	---	$2,800	---	---	$2,800	---	$2,800	
Petty Cash	---	$1,330	---	---	$767	---	---	$691	---	$691	
Investments:											
State Board - Surplus Funds	$4,373,775	$9,926,696	---	$6,717	$14,982	$591	---	---	---	$0	
Raymond James - Enhanced Savings	---	---	---	$4,014,498	$9,305,195	$301,195	$4,031,172	$9,343,842	$302,473	$13,677,486	
Raymond James - Money Market	---	---	---	$573	$1,148	---	$573	$1,148	---	$1,721	
Receivables													
Utility Billing	$304,729	---	$18,909	$312,344	---	$0	$302,583	---	$0	$302,583	
FSA Receivable	---	$2,089	---	---	$3,727	$0	---	$4,405	$0	$4,405	
Unbilled Accounts Receivable	$127,779	---	---	---	---	---	---	---	---	$0	
Due from Other Sources	$19,513	$2,231	---	---	---	$0	---	---	$0	$0	
Due from Other Funds	---	$43,655	$95	$1,017	$272,021	$86,326	$1,017	$138,506	$38,043	$177,566	
Noncurrent Assets:											
Prepaids	$156,233	$133,908	$26,058	---	$17,858	---	---	---	---	$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)	$3,930,991	---	---	$3,930,991	---	$0	$3,930,991	---	$0	$3,930,991	
Maintenance Building (Net)	$36,041	---	---	$36,041	---	$0	$36,041	---	$0	$36,041	
Equipment (Net)	$592,151	$9,702	---	$592,151	$9,702	$0	$592,151	$9,702	$0	$601,853	
Roadways (Net)	---	$1,313,041	---	---	$1,313,041	$0	---	$1,313,041	$0	$1,313,041	
Bridge Facility (Net)	---	$6,829,629	---	---	$6,829,629	$0	---	$6,829,629	$0	$6,829,629	
Improvements Other than Buildings (Net)	$13,290,030	---	---	$13,290,030	---	$0	$13,290,030	---	$0	$13,290,030	
Construction in Progress		$7,509,417 		$0	---  	$7,509,417 		$0	$0  	$7,509,417 		$0  	$0 		$7,509,417 	
TOTAL ASSETS		$31,480,131 		$18,574,736	$384,150  	$30,997,000 		$18,402,566	$463,946  	$30,811,013 		$18,501,860  	$470,927 		$49,783,800 	

LIABILITIES:
Current Liabilities:
Accounts Payable	$88,353	$129,774	$5,394	$133,822	$9,779	$7,917	$112,805	$904	$6,836	$120,545	
Retainage Payable	---	$89,000	---	---	---	$0	---	---	$0	$0	
Due to Other Funds	$18,014	---	$26,058	$305,572	---	$18,587	$120,079	---	$7,377	$127,456	
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	$709,573	---	---	$692,073	---	$0	$692,073	---	$0	$692,073	
Deferred Toll Revenue (2)		--- 		$568,240	---  	--- 		$568,240	$0  	--- 		$568,240  	$0 		$568,240 	
TOTAL LIABILITIES		$820,636 		$787,014	$31,452  	$1,136,163 		$578,019	$26,504  	$929,654 		$569,144  	$14,213 		$1,513,011 	

NET POSITION
Net Invested in Capital Assets	

$26,234,118	

$8,148,371	

$0	

$26,234,118	

$8,237,371	

$0	

$26,234,118	

$8,237,371	

$0	

$34,471,489	
Unrestricted			$4,425,377 		$9,639,351	$352,698  	$3,626,719 		$9,587,176	$437,442  	$3,647,241 		$9,695,345  	$456,714 		$13,799,300 	
	TOTAL NET POSITION		$30,659,495 		$17,787,722	$352,698  	$29,860,837 		$17,824,547	$437,442  	$29,881,359 		$17,932,716  	$456,714 		$48,270,790 	

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

Page 3

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
August 31, 2023

		Major Funds		 			

ASSETS:	Water, Sewer and Effluent Reuse
 Enterprise Fund 	Intracoastal Waterway Bridge
 Enterprise Fund 	Stormwater Fee
 Enterprise Fund 	

	Total		
Current Assets:
Cash and Cash Equivalents: Cash - Operating Account	

$240,550	

$773,098	

$130,411	

$1,144,059	
Cash - On Hand	---	$2,800	---	$2,800	
Petty Cash	---	$691	---	$691	
Investments:
State Board - Surplus Funds	
---	
---	
---	
$0	
Raymond James - Enhanced Savings	$4,031,172	$9,343,842	$302,473	$13,677,486	
Raymond James - Money Market	$573	$1,148	---	$1,721	
Receivables
Utility Billing	
$302,583	
---	
---	
$302,583	
FSA Receivable	---	$4,405	---	$4,405	
Due from Other Funds	$1,017	$138,506	$38,043	$177,566	
Noncurrent Assets: Prepaids	
---	
---	
---	
$0	
Deposits	$1,000	---	---	$1,000	
Capital Assets:
Land	
$875,488	
$85,000	
---	
$960,488	
Plant-Expansion (Net)	$3,930,991	---	---	$3,930,991	
Maintenance Building (Net)	$36,041	---	---	$36,041	
Equipment (Net)	$592,151	$9,702	---	$601,853	
Roadways (Net)	---	$1,313,041	---	$1,313,041	
Bridge Facility (Net)	---	$6,829,629	---	$6,829,629	
Improvements Other than Buildings (Net)	$13,290,030	---	---	$13,290,030	
Construction in Progress		$7,509,417 		$0 		--- 	  $7,509,417 	
TOTAL ASSETS		$30,811,013 		$18,501,860 		$470,927 	 $49,783,800 	

LIABILITIES:
Current Liabilities:
Accounts Payable	$112,805	$904	$6,836	$120,545	
Due to Other Funds	$120,079	---	$7,377	$127,456	
Noncurrent Liabilities:					
Utility Deposits	$1,347	---	---	$1,347	
Customer Refunds Due	$3,350	---	---	$3,350	
Prepaid Connection Fees	$692,073	---	---	$692,073	
Deferred Toll Revenue (2)		--- 		$568,240 		--- 		$568,240 	
TOTAL LIABILITIES		$929,654 		$569,144 		$14,213 	  $1,513,011 	

NET POSITION					
Net Invested in Capital Assets	$26,234,118	$8,237,371	$0	$34,471,489	
Unrestricted		$3,647,241 		$9,695,345 		$456,714 	 $13,799,300 	
TOTAL NET POSITION		$29,881,359 		$17,932,716 		$456,714 	 $48,270,790 	

OPERATNG REVENUES:
041.300.34300.30000	
Water Revenue	
$1,171,850	
$1,074,196	
$972,608	
($101,588)	
041.300.34300.50000	Sewer Revenue	$994,285	$911,428	$863,333	($48,095)	
041.300.34300.76000	Irrigation/Effluent	$1,324,478	$1,214,105	$1,131,210	($82,895)	
041.300.34300.10000	Meter Fees	$32,389	$29,689	$19,200	($10,489)	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$74,905	$68,663	$13,500	($55,163)	
041.300.36900.10000	CPC Effluent Agreement	$40	$40	$40	$0	
041.300.34900.10200	Backflow Preventor/Misc.	$3,507	$3,215	$2,175	($1,040)	
041.300.36900.10000	Misc. Income / Penalty		$30,000 		$27,500 		$15,771 		($11,729) 	
TOTAL OPERATING REVENUES			$3,631,453 		$3,328,835 		$3,017,837 		($310,999) 	
OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$45,833	
$43,662	
$2,171	
041.310.51300.31500	Attorney	$5,000	$4,583	$5,125	($542)	
041.310.51300.32200	Annual Audit	$7,650	$7,650	$6,509	$1,141	
041.310.51300.34000	Management Fees	$22,050	$20,213	$20,213	$0	
041.310.51300.40000	Travel Expenses	$17,000	$15,583	$12,775	$2,808	
041.310.51300.42000	Postage & Express Mail	$6,000	$5,500	$3,230	$2,270	
041.310.51300.42500	Printing & Mailing Utility Bills	$19,000	$17,417	$13,533	$3,884	
041.310.51300.48000	Advertising Legal & Other	$5,000	$4,583	$0	$4,583	
041.310.51300.49000	Bank Charges	$5,000	$4,583	$207	$4,376	
041.310.51300.49100	Contingencies	$15,000	$13,750	$6,107	$7,643	
041.310.51300.51000	Office Supplies and Equipment	$18,000	$16,500	$9,298	$7,202	
041.310.51300.54000	Dues, Licenses & Subscriptions	$11,000	$10,083	$8,285	$1,798	
041.310.51300.54200	Permits Fees WTP & WWTP	$10,000	$9,167	$12,100	($2,933)	
041.310.51300.55000	Land Leases & Easement Fees	$13,000	$13,000	$12,851	$149	
041.310.53600.12000	Salaries, including Overtime	$849,350	$784,016	$797,203	($13,187)	
041.310.53600.21000	FICA Taxes	$75,371	$69,574	$59,438	$10,136	
041.310.53600.22000	Pension Plan	$67,948	$62,286	$57,299	$4,987	
041.310.53600.23000	Insurance Benefits (Medical)	$143,585	$131,620	$107,079	$24,541	
041.310.53600.24000	Workers Compensation Insurance	$15,645	$14,341	$13,695	$646	
041.310.53600.25000	Unemployment Benefits	$5,000	$4,583	$0	$4,583	
041.310.53600.25000	Bad Debt Expense	$1,000	$917	$0	$917	
041.310.53600.41000	Telephone	$50,000	$45,833	$43,515	$2,318	
041.310.53600.41002	Payment Processing Service	$15,000	$13,750	$12,765	$985	
041.310.53600.44000	Equipment Rentals & Leases	$7,000	$6,417	$8,086	($1,669)	
041.310.53600.45000	Insurance	$117,144	$117,144	$136,627	($19,482)	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$18,333	$9,741	$8,593	
041.310.53600.52000	Supplies/Equipment General	$7,000	$6,417	$5,797	$620	
041.310.53600.52010	Tools	$15,000	$13,750	$3,577	$10,173	
041.310.53600.52055	Uniforms/Supplies/Services	$14,000	$12,833	$11,032	$1,801	
041.310.53600.52100	Fuel for Vehicles	$7,000	$6,417	$13,955	($7,539)	
041.310.53600.54100	Training & Travel Expenses		$8,000 		$7,333 		$6,785 		$548 	
TOTAL ADMINISTRATIVE			$1,621,744 		$1,504,009 		$1,440,488 		$63,521 	

Water System
041.320.53600.34800	
Water Quality Testing	
$33,000	
$30,250	
$17,536	
$12,714	
041.320.53600.43000	Electric	$125,000	$114,583	$138,866	($24,283)	
041.320.53600.43100	Bulk Water Purchases	$20,000	$18,333	$13,976	$4,358	
041.320.53600.44000	Equipment Rentals & Leases	$1,000	$917	$0	$917	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$150,000	$137,500	$191,091	($53,591)	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$35,000	$32,083	$40,162	($8,079)	
041.320.53600.52000	Plant Operating Supplies	$25,000	$22,917	$19,570	$3,347	
041.320.53600.52200	Chlorine & Other Chemicals	$250,000	$229,167	$289,237	($60,071)	
041.320.53600.61000	Meters New & Replacement		$50,000 		$45,833 		$169,878 		($124,044) 	
TOTAL WATER SYSTEM			$689,000 		$631,583 		$880,316 		($248,733) 	
Sewer System 041.330.53600.34800	
Water Quality Testing	
$27,000	
$24,750	
$19,271	
$5,480	
041.330.53600.34900	Sludge Disposal	$70,000	$64,167	$82,966	($18,799)	
041.330.53600.43000	Electric	$68,000	$62,333	$65,447	($3,113)	
041.330.53600.44000	Equipment Rentals & Leases	$1,000	$917	$392	$525	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$135,000	$123,750	$140,773	($17,023)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$22,917	$19,553	$3,364	
041.330.53600.46075	Lift Station Repair and Maintenance	$60,000	$55,000	$47,420	$7,581	
041.330.53600.52000	Plant Operating Supplies	$12,000	$11,000	$9,079	$1,921	
041.330.53600.52200	Chlorine & Other Chemicals		$50,000 		$45,833 		$53,536 		($7,703) 	
TOTAL SEWER SYSTEM			$448,000 		$410,667 		$438,436 		($27,769) 	
Irrigation System 041.340.53600.34800	
Water Quality Testing	
$3,000	
$2,750	
$0	
$2,750	
041.340.53600.43000	Electric	$75,000	$68,750	$62,405	$6,345	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$140,000	$128,333	$157,416	($29,083)	
041.340.53600.44000	Equipment Rentals & Leases	$40,000	$36,667	$22,999	$13,668	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$100,000	$91,667	$76,547	$15,119	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$35,000	$32,083	$44,621	($12,537)	
041.340.53600.61000	Meters New & Replacement		$60,000 		$55,000 		$41,046 		$13,954 	
TOTAL IRRIGATION SYSTEM			$453,000 		$415,250 		$405,034 		$10,216 	

Contribution to Reserves 041.310.51300.63100	

Renewal and Replacement	

	$260,583 	

	$238,868 	

	$238,868 	

	$0 	
TOTAL CONTRIBUTIONS TO RESERVES		$260,583 			$238,868 			$238,868 			$0 	
TOTAL OPERATING EXPENSES		$3,472,327 			$3,200,377 			$3,403,142 			($202,765) 	
OPERATING INCOME (LOSS)		$159,126 			$128,458 			($385,305) 			($513,764) 	
NON OPERATING REVENUE (EXPENSES)								
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$873,874	$801,051	$0	($801,051)	
041.300.22300.10000	Connection Fees - W/S	($50,000)	($45,833)	$0	$45,833	
041.300.36100.10000	Interest Income	$7,000	$6,417	$173,713	$167,296	
041.310.51300.64000	Capital Improvements		($990,000) 		($907,500) 		($805,411) 		$102,089 	
TOTAL NON OPERATING REVENUE (EXPENSES)		($159,126) 			($145,866) 			($631,698) 			($485,832) 	
CHANGE IN NET POSITION	$0		($17,407)		($1,017,003)		($999,596)	

TOTAL NET POSITION - BEGINNING	
	$0 				
	$24,801,989 			
NOTAL NET POSITION - ENDING		$0 					$23,784,986 			

Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended August 31, 2023

 EXPENSE CODE		

 DESCRIPTION		BRIDGE
 FUND BUDGET 		PRORATED BUDGET
  THRU 08/31/23 		ACTUAL
 THRU 08/31/23 		
 VARIANCE 	
OPERATING REVENUES:
042.300.34900.10000	
Toll Collections/Book Sales	
$2,115,000		
$1,938,750		
$2,131,081		
$192,331	
042.300.36900.10000	Miscellaneous Income		$14,000 			$12,833 			$11,530 			($1,303) 	
TOTAL OPERATING REVENUES			$2,129,000 			$1,951,583 			$2,142,611 			$191,028 	
OPERATING EXPENSES
Administrative 042.310.51300.31100	

Engineering	

$5,000		

$4,583		

$158		

$4,426	
042.310.51300.31500	Attorney	$5,000		$4,583		$17,617		($13,034)	
042.310.51300.32200	Annual Audit	$5,950		$5,950		$5,471		$479	
042.310.51300.34000	Management Fees	$17,150		$15,721		$15,721		($0)	
042.310.51300.49000	Bank Charges	$6,000		$5,500		$1,578		$3,922	
042.310.51300.49100	Contingencies	$5,000		$4,583		$417		$4,166	
TOTAL ADMINISTRATIVE			$44,100 			$40,921 			$40,961 			($40) 	
Toll Facility 042.320.54900.12000	
Salaries	
$623,052		
$575,125		
$591,912		
($16,788)	
042.320.54900.21000	FICA Taxes	$53,397		$49,290		$44,392		$4,898	
042.320.54900.22000	Pension Plan	$37,476		$34,594		$28,892		$5,702	
042.320.54900.23000	Insurance Benefits (Medical)	$79,194		$72,594		$42,637		$29,957	
042.320.54900.24000	Workers Compensation Insurance	$8,629		$7,910		$7,553		$356	
042.320.54900.34300	Contractual Support	$75,000		$68,750		$35,670		$33,080	
042.320.54900.34500	Payroll Processing Fee	$34,000		$31,167		$31,883		($717)	
042.320.54900.34600	Credit Card Processing Fee	$40,000		$36,667		$50,160		($13,494)	
042.320.54900.40000	Travel Expenses	$500		$458		$0		$458	
042.320.54900.41000	Telephone	$8,000		$7,333		$10,265		($2,932)	
042.320.54900.42500	Printing	$6,000		$5,500		$7,792		($2,292)	
042.320.54900.43000	Utility Services	$20,000		$18,333		$17,047		$1,286	
042.320.54900.45000	Insurance	$106,495		$106,495		$124,206		($17,711)	
042.320.54900.45001	Insurance Claims	$0		$0		$0		$0	
042.320.54900.46000	Repairs & Maintenance	$88,000		$80,667		$95,499		($14,832)	
042.320.54900.46002	Repairs & Maintenance-Parkway	$180,000		$165,000		$148,258		$16,742	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$27,000		$24,750		$26,555		($1,805)	
042.320.54900.51000	Office Supplies	$4,000		$3,667		$3,386		$281	
042.320.54900.52000	Operating Supplies		$24,000 			$22,000 			$21,526 			$474 	
TOTAL TOLL FACILITY			$1,414,743 			$1,310,299 			$1,287,635 			$22,663 	

Maintenance Reserves & Community Projects	
042.320.54900.65000	Maintenance Reserves	($1,121,071)	($1,027,648)	$0	($1,027,648)	
042.310.51300.60002	Parkway Capital Expenditures		$25,000 		$22,917 		$0 		$22,917 	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS		($1,096,071) 			($1,004,732) 			$0 		 ($1,004,732) 	
TOTAL OPERATING EXPENSES		$362,772 			$346,488 			$1,328,597 		  ($982,109) 	
OPERATING INCOME (LOSS)		$1,766,228 			$1,605,096 			$814,015 		  ($791,081) 	
NON OPERATING REVENUE (EXPENSES)								
042.300.36100.11000	Interest Income	$40,000	$36,667	$378,703	$342,036	
042.320.54900.64000	Capital Improvements	($1,800,000)	($1,041,495)	($1,041,495)	$0	
042.300.38300.10000	Intergovernmental Transfer	$0	$0	$0	$0	
042.300.38100.10000	Transfer to General Fund		($6,228) 		($6,228) 		($6,228) 		$0 	
TOTAL NON OPERATING REVENUE (EXPENSES)		($1,766,228) 		($1,011,056) 		($669,020) 		$342,036 	
CHANGE IN NET POSITION	$0		$594,039 	$144,994	  ($449,045) 	
TOTAL NET POSITION - BEGINNING		$0 			$17,110,221 		
NOTAL NET POSITION - ENDING		$0 			$17,255,215 		

Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended August 31, 2023

 EXPENSE CODE			
 DESCRIPTION			STORMWATER
 FUND BUDGET 		PRORATED BUDGET
  THRU 08/31/23 		ACTUAL
 THRU 08/31/23 		
 VARIANCE 	

OPERATING REVENUES:
043.300.34300.90000	
Stormwater Fees	
$452,556		
$414,843		
$398,384		
($16,459)	
043.300.36900.10000	Miscellaneous Income	$50		$46		$0		($46)	
TOTAL OPERATING REVENUES			$452,606 			$414,889 			$398,384 			($16,505) 	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$22,917	

$0	

$22,917	
043.310.51300.31500	Attorney	$2,000	$1,833	$3,407	($1,573)	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discoun	$1,000	$917	$0	$917	
043.310.51300.32200	Annual Audit	$4,000	$4,000	$3,735	$265	
043.310.51300.34000	Management Fees	$5,000	$4,583	$4,583	$0	
043.310.51300.35100	Computer Time	$500	$458	$0	$458	
043.310.51300.40000	Travel Expenses	$1,000	$917	$0	$917	
043.310.51300.42000	Postage & Express Mail	$500	$458	$0	$458	
043.310.51300.42500	Printing	$500	$458	$0	$458	
043.310.51300.45000	Insurance	$21,299	$21,299	$24,841	($3,542)	
043.310.51300.48000	Advertising Legal & Other	$1,000	$917	$0	$917	
043.310.51300.49000	Bank Charges	$600	$550	$493	$57	
043.310.51300.49100	Contingencies	$4,000	$3,667	$4,506	($839)	
043.310.51300.51000	Office Supplies	$1,000	$917	$0	$917	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$917	$0	$917	
043.320.53600.12000	Salaries	$86,829	$79,593	$73,041	$6,552	
043.320.53600.21000	FICA Taxes	$7,705	$7,063	$5,422	$1,641	
043.320.53600.22000	Pension Expense	$6,946	$6,367	$6,064	$303	
043.320.53600.23000	Health Insurance Benefits	$14,679	$13,455	$12,912	$544	
043.320.53600.24000	Workers Comp Insurance	$1,599	$1,466	$1,400	$66	
043.320.53600.64000	Capital Improvements (See Capital Improvements List)		$110,000 		$100,833 		$29,567 		$71,266 	
TOTAL ADMINISTRATIVE			$296,157 		$273,585 		$169,971 		$103,614 	

Stormwater System Maintenance 043.320.53600.43000	
Electric (7 Aerators)	
$15,000	
$13,750	
$13,923	
($173)	
043.320.53600.46200	Landscaping	$5,000	$4,583	$1,796	$2,788	
043.320.53600.46500	Lake Maintenance	$79,499	$72,874	$59,187	$13,688	
043.320.53600.46700	Storm Drain System Maintenance	$40,000	$36,667	$60,350	($23,683)	
043.320.53600.49300	Repair and Replacement Equipment	$4,000	$3,667	$0	$3,667	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$9,167	$0	$9,167	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$2,750	$0	$2,750	
TOTAL STORMWATER SYSTEM MAINTENANCE		$156,499 			$143,457 			$135,255 			$8,202 	
TOTAL OPERATING EXPENSES		$452,656 			$417,043 			$305,226 			$111,817 	
OPERATING INCOME (LOSS)		($50) 			($2,154) 			$93,158 			$95,312 	
NON OPERATING REVENUE (EXPENSES)								
042.300.36100.11000	Interest Income		$50 		$46 		$10,858 		$10,812 	
TOTAL NON OPERATING REVENUE (EXPENSES)		$50 		$46 		$10,858 		$10,812 	
CHANGE IN NET POSITION	$0		($2,108) 	$104,016		$106,124 	
TOTAL NET POSITION - BEGINNING		$0 			$352,698 		
NOTAL NET POSITION - ENDING		$0 			$456,714 		

H.

Dunes CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2023

							$129,540.53	$129,540.53	
Date	Gross Assessments	Discounts/	Commissions	Interest	Net Amount		General Fund	Total	
Received	Received	Penalties	Paid	Income	Received			100%	100%		

11/17/22	
$30,523.25	
$1,230.64	
$585.85	
$0.00	
$28,706.76		
$28,706.76	$28,706.76	
12/2/22	$73,298.65	$2,933.62	$1,407.30	$0.00	$68,957.73		$68,957.73	$68,957.73	
12/19/22	$7,126.21	$254.98	$137.42	$0.00	$6,733.81		$6,733.81	$6,733.81	
12/29/22	$2,787.75	$83.67	$54.08	$0.00	$2,650.00		$2,650.00	$2,650.00	
1/30/22	$5,678.20	$150.24	$110.56	$0.00	$5,417.40		$5,417.40	$5,417.40	
2/27/23	$2,186.02	$32.78	$43.06	$0.00	$2,110.18		$2,110.18	$2,110.18	
3/30/23	$1,968.72	$6.46	$39.25	$0.00	$1,923.01		$1,923.01	$1,923.01	
4/28/23	$4,049.54	($25.37)	$81.50	$0.00	$3,993.41		$3,993.41	$3,993.41	
6/1/23	$565.35	($16.95)	$11.65	$0.00	$570.65		$570.65	$570.65	
6/14/23	$37.69	($1.13)	$0.78	$0.00	$38.04		$38.04	$38.04	
6/16/23	$1,319.15	($59.47)	$27.57	$0.00	$1,351.05		$1,351.05	$1,351.05	
	$129,540.53	$4,589.47	$2,499.02	$0.00	$122,452.04		$122,452.04	$122,452.04	
			
Percent Collected	100.00%

I.

DUNES COMMUNITY DEVELOPMENT DISTRICT

Check Run Summary

August 31, 2023

Fund	Check Numbers	Amount

General Fund	6800-6813	$15,059.56	
Water and Sewer	19391-19479	$211,199.86	
Bridge Fund	8652-8676	$65,178.70	
Stormwater Fund	55-57	$8,333.76	
Total		$299,771.88	

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

320-53800-46000	*	400.00	
320-53800-46000	*	210.00	

8/02/23 00218	7/27/23 10040	202307
SVCS-07/23 8/01/23 10061	202308
SVCS-08/23
ABOVE THE REST PEST CONTROL	610.00 006800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00118	8/01/23 3518/226 202309 320-53800-46000	*	216.00
QTR MONITOR-SEPT/OCT/NOV
ALARMPRO, INC.	216.00 006801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00302	8/01/23 678	202307 320-53800-46200	*	647.50
SVCS-07/23
PLANT LIFE LAWN MAINTENANCE	647.50 006802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00024	6/14/23 06142023 202306 310-51300-32000	*	.78
COMMISSIONS #10
6/16/23 06162023 202306 310-51300-32000	*	27.57
COMMISSIONS #11
SUZANNE JOHNSTON	28.35 006803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00218	8/03/23 10064	202308 320-53800-46000	*	50.00
SVCS-08/23
ABOVE THE REST PEST CONTROL	50.00 006804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00027	8/08/23 82168751 202308 310-51300-42000	*	240.24
DELIVERIES THRU 08/03/23
FEDEX	240.24 006805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00109	8/01/23 663	202308 310-51300-34000	*	816.67
MGMT FEES-08/23
8/01/23 663	202308 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
8/01/23 663	202308 310-51300-51000	*	22.50

202308 310-51300-42000	*	10.95	
202308 310-51300-42500	*	159.15	

OFFICE SUPPLIES 8/01/23 663
POSTAGE 8/01/23 663
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	1,092.60 006806
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00280	8/02/23 5340	202308 310-51300-49100	*	146.00
WEB MAINT-08/23
VGLOBALTECH	146.00 006807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00141	7/25/23 85453400 202308 320-53800-46000	*	853.09
SVCS-08/23
DUNE -DUNES -	SHENNING

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/25/23 85456160 202308 320-53800-46000	*	302.38
SVCS-08/23
WASTE MANAGEMENT INC. OF FLORIDA	1,155.47 006808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00173	7/20/23 348848	202307 320-53800-46000	*	183.40
SVCS-07/23
DAYTONA FIRE & SAFETY EQUIPMENT INC	183.40 006809
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00004	7/31/23 5770292- 202307 310-51300-48000	*	170.60
LEGAL AD#9035739
7/31/23 5770292- 202307 310-51300-48000	*	165.60
LEGAL AD#9036004
DAYTONA BEACH NEWS-JOURNAL	336.20 006810

8/24/23 00129	7/31/23	
	7/31/23	
	7/31/23	
	7/31/23	
	7/31/23	
	7/31/23	
	7/31/23	

310-51300-31500	*	3,267.40	
300-13100-10100	*	2,392.32	
300-13100-10400	*	1,357.88	
310-51300-31500	*	2,392.32	
300-20700-10000	*	2,392.32-	
310-51300-31500	*	1,357.88	
300-20700-10000	*	1,357.88-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
17168	202307
SVCS-07/23 17168	202307
SVCS-07/23 17168	202307
SVCS-07/23 17168	202307
SVCS-07/23 17168	202307
SVCS-07/23 17168	202307
SVCS-07/23 17168	202307
SVCS-07/23
CHIUMENTO LAW PLLC	7,017.60 006811
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00004	7/31/23 5770292	202307 310-51300-48000	*	170.60
LEGAL AD#9035739
7/31/23 5770292	202307 310-51300-48000	*	165.60
LEGAL AD#9036004
DAYTONA BEACH NEWS-JOURNAL	336.20 006812
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00302	8/01/23 679	202308 320-53800-46200	*	1,800.00
MAINT-08/23
8/11/23 694	202308 320-53800-46200	*	400.00
SVCS-08/23
8/11/23 695	202308 320-53800-46200	*	800.00
SVCS-08/23
PLANT LIFE LAWN MAINTENANCE	3,000.00 006813
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK F	15,059.56
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/02/23 00613	8/01/23 743112	202307 320-53600-34800	*	145.00
PO#2184259
8/01/23 743115	202307 330-53600-34800	*	1,573.10
WASTEWATER
ADVANCED ENVIRONMENTAL LABORATORIES	1,718.10 019391

8/02/23 01789	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	

202307	310-53600-52010	*	3.11-	
202307	310-53600-52010	*	3.88	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1GQ1QHQJ CREDIT 1GWW1XQQ REFUND
1HCQPPPV 202307 310-53600-52010	*	200.31
PURCHASES-07/23
1H4MDC7Y 202307 310-53600-52010	*	102.68-
CREDIT
1KXCT46W 202307 330-53600-52000	*	454.87
PURCHASES-07/23
1NT3V9CM 202307 330-53600-52000	*	479.95
PURCHASES-07/23
1QPWC1K1 202307 330-53600-52000	*	560.93
PURCHASES-07/23
AMAZON CAPITAL SERVICES	1,594.15 019392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01714	7/23/23 01558190 202308 310-53600-41000	*	85.68
SVCS-08/23
CHARTER COMMUNICATIONS	85.68 019393

8/02/23 00305	7/21/23	
	7/21/23	
	7/21/23	
	7/21/23	
	7/21/23	

320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
340-53600-43300	*	18,247.96	
340-53600-43300	*	67.76	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
15848868 202307
SVCS-07/23 15849465 202307
SVCS-07/23 15851199 202307
SVCS-07/23 15852427 202307
SVCS-07/23 15857273 202307
SVCS-07/23
CITY OF PALM COAST-UTILITY DEPT.	18,322.71 019394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00047	8/01/23 82100265 202307 310-51300-42000	*	30.46
DELIVERIES THRU 07/21/23
FEDEX	30.46 019395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00030	7/26/23 2023147	202307 340-53600-46050	*	513.07
SUPPLIES
7/28/23 19737482 202307 320-53600-46050	*	298.87
SUPPLIES
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
7/28/23 19737482 202307 330-53600-46050	*	298.87
SUPPLIES
7/28/23 19737482 202307 340-53600-46050	*	298.86
SUPPLIES
FERGUSON WATERWORKS	1,409.67 019396

330-53600-43000	*	108.31	
330-53600-43000	*	39.21	
330-53600-43000	*	26.29	
330-53600-43000	*	53.72	
330-53600-43000	*	58.66	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00013	7/25/23 04682-07 202307
SVCS-07/23 7/25/23 49253-07 202307
SVCS-07/23 7/25/23 90108-07 202307
SVCS-07/23 7/25/23 90294-07 202307
SVCS-07/23 7/25/23 91016-07 202307
SVCS-07/23
FLORIDA POWER & LIGHT CO.	286.19 019397
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00309	7/27/23 79491	202307 340-53600-46000	*	2,959.31
SUPPLIES
FUTURE HORIZONS, INC.	2,959.31 019398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00057	7/17/23 97720239 202307 330-53600-46075	*	3,317.92
SUPPLIES
GRAINGER	3,317.92 019399
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00028	6/28/23 34920	202306 320-53600-52000	*	111.91
SUPPLIES
6/28/23 34938	202306 310-53600-52000	*	67.07
SUPPLIES
7/18/23 34963	202307 320-53600-52000	*	269.16
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	448.14 019400
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00515	7/27/23 6536241	202307 320-53600-52200	*	4,090.49
SUPPLIES
HAWKINS,INC.	4,090.49 019401
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01244	7/24/23 6804	202307 330-53600-52200	*	891.00
SUPPLIES
KED GROUP, INC.	891.00 019402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00688	7/20/23 024097	202307 330-53600-52200	*	725.83
HYPOCHLORITE SOLUTIONS
7/20/23 024097	202307 320-53600-52200	*	1,451.67
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	2,177.50 019403

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/02/23 00569	7/20/23 26922	202307 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	1,925.00 019404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00405	7/24/23 26935	202307 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
RAINBOW RANCH	1,925.00 019405
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01822	8/01/23 08012023 202308 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
RICHARD C ATACK	14.69 019406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00453	8/01/23 08012023 202308 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-08/23
CORY BRILL	100.00 019407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01882	8/01/23 08012023 202308 300-34300-30000	*	172.29
REFUND-CLSD ACCT
BETTY JO CARLSON	172.29 019408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01936	8/01/23 08012023 202308 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
JAMES & PEGGY GARRISON	14.69 019409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01937	8/01/23 08012023 202308 300-34300-30000	*	21.85
REFUND-CLSD ACCT
KARL HOLLY	21.85 019410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01938	8/01/23 08012023 202308 300-34300-30100	*	29.38
REFUND-CRDT BAL CLSD ACCT
JOSEPH & SUSAN IGNACIO	29.38 019411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01814	8/01/23 08012023 202308 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
DAVID & MOLLY JONES	14.69 019412
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01689	8/01/23 082023	202308 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-08/23
EARL A.NASH	100.00 019413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01939	8/01/23 08012023 202308 300-34300-30000	*	58.26
REFUND-CLSD ACCT
WILLIAM & SHARON NUCKOLLS	58.26 019414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01940	8/01/23 08012023 202308 300-34300-30000	*	69.32
REFUND-CLSD ACCT
JOHN & PAMELA ORNE	69.32 019415

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/02/23 01941	8/01/23 08012023 202308 300-34300-30000	*	110.97
REFUND-CLSD ACCT
SHARON PEELE	110.97 019416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01171	8/01/23 08012023 202308 310-51300-40000	*	500.00
VEHICLE ALLOWANCE-08/23
GREGORY L. PEUGH	500.00 019417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01942	8/01/23 08012023 202308 300-34300-30100	*	104.65
REFUND-CRDT BAL CLSD ACCT
ADRIANA POLANCO	104.65 019418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01245	8/01/23 08012023 202308 310-51300-40000	*	300.00
VEHICLE ALLOWANCE-08/23
DAVID C. PONITZ	300.00 019419
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01943	8/01/23 08012023 202308 300-34300-30000	*	95.20
REFUND-CLSD ACCT
NICHOLAS & CHERYL ROMANO	95.20 019420
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01944	8/01/23 08012023 202308 300-34300-30100	*	14.69
REFUND-CRDT BAL CLSD ACCT
RONALD & SONIA ROWELL	14.69 019421
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01945	8/01/23 08012023 202308 300-34300-30000	*	172.29
REFUND-CLSD ACCT
JOAN SCHEERER	172.29 019422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01946	8/01/23 08012023 202308 300-34300-30000	*	260.66
REFUND-CLSD ACCT
GARY SCHNAYDERMAN	260.66 019423
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01947	8/01/23 08012023 202308 300-34300-30000	*	61.54
REFUND-CLSD ACCT
RONALD & PATRICIA SYKES	61.54 019424
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 01948	8/01/23 08012023 202308 300-34300-30100	*	38.89
REFUND-CRDT BAL CLSD ACCT
DAVID VAN METER	38.89 019425
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01768	6/28/23 2415	202306 330-53600-46000	*	896.30
SUPPLIES
CONTROLS PLUS INC	896.30 019426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00542	7/28/23 149081	202307 310-51300-31100	*	1,995.00
SVCS THRU 07/28/23
CPH ENGINEERS, INC.	1,995.00 019427

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/10/23 00112	7/31/23 414093	202308 310-53600-52000	*	62.50
WATER COOLER RENTAL
CULLIGAN WATER PRODUCTS	62.50 019428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00770	8/07/23 42791	202308 310-51300-64006	*	7,784.00
SVCS-08/23 INSTALL VFD
ECONOMY ELECTRIC COMPANY	7,784.00 019429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00047	8/08/23 82168751 202308 310-51300-42000	*	109.09
DELIVERIES THRU 08/06/23
FEDEX	109.09 019430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00013	7/28/23 00180-07 202307 320-53600-43000	*	45.44
SVCS-07/23
7/28/23 01669-07 202307 320-53600-43000	*	81.60
SVCS-07/23
7/28/23 06441-07 202307 320-53600-43000	*	342.76
SVCS-07/23
7/28/23 06618-07 202307 320-53600-43000	*	53.86
SVCS-07/23
7/28/23 06682-07 202307 320-53600-43000	*	26.49
SVCS-07/23
7/28/23 09681-07 202307 320-53600-43000	*	84.46
SVCS-07/23
7/28/23 10476-07 202307 320-53600-43000	*	28.63
SVCS-07/23
7/28/23 13564-07 202307 340-53600-43000	*	44.13
SVCS-07/23
7/28/23 31053-07 202307 320-53600-43000	*	28.06
SVCS-07/23
7/28/23 35422-07 202307 340-53600-43000	*	4,727.07
SVCS-07/23
7/28/23 38339-07 202307 320-53600-43000	*	11,931.71
SVCS-07/23
7/28/23 41474-07 202307 330-53600-43000	*	41.04
SVCS-07/23
7/28/23 54287-07 202307 320-53600-43000	*	2,153.25
SVCS-07/23
7/28/23 54554-07 202307 320-53600-43000	*	28.06
SVCS-07/23
7/28/23 64405-07 202307 320-53600-43000	*	26.67
SVCS-07/23
7/28/23 80187-07 202307 320-53600-43000	*	29.81
SVCS-07/23
7/28/23 83014-07 202307 320-53600-43000	*	62.28
SVCS-07/23
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

320-53600-43000	*	4,306.53	
320-53600-43000	*	54.65	

7/28/23 89460-07 202307
SVCS-07/23 7/28/23 94444-07 202307
SVCS-07/23
FLORIDA POWER & LIGHT CO.	24,096.50 019432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00610	8/03/23 4368-202 202309 310-51300-54000	*	150.00
MEMBERSHIP RENEWAL
FWPCOA	150.00 019433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00382	8/01/23 664	202308 310-51300-34000	*	1,837.50
MGMT FEES-08/23
GOVERNMENTAL MANAGEMENT SERVICES	1,837.50 019434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00722	7/31/23 037E5091 202307 320-53600-52000	*	547.84
SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	547.84 019435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00515	8/03/23 6542662	202308 320-53600-52200	*	4,072.72
CALCIUM CHLORIDE
HAWKINS,INC.	4,072.72 019436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01380	7/07/23 243090	202307 310-51300-42500	*	1,136.87
SVCS-07/23
INFOSEND INC	1,136.87 019437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01247	7/31/23 15118507 202307 310-53600-44000	*	157.00
COPIER LEASE
LEAF	157.00 019438

320-53600-46000	*	1,284.27	
330-53600-46000	*	1,284.27	
340-53600-46000	*	1,284.28	
310-51300-64009	*	16,057.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00876	7/17/23 202265	202307
SVCS-07/23 7/17/23 202265	202307
SVCS-07/23 7/17/23 202265	202307
SVCS-07/23 7/17/23 202482	202307
SVCS-07/23
MCKIM & CREED INC	19,909.82 019439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01855	8/08/23 12318185 202308 310-51300-64006	*	367.96
SVCS-08/23
MCMASTER-CARR	367.96 019440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00688	7/27/23 024799	202307 330-53600-52200	*	725.83
HYPOCHLORITE SOLUTIONS
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
7/27/23 024799	202307 320-53600-52200	*	1,451.67
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	2,177.50 019441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00569	7/27/23 26943	202307 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
8/01/23 26956	202308 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	3,850.00 019442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01398	8/01/23 23355620 202307 320-53600-34800	*	261.90
SVCS-07/23
PACE ANALYTICAL SERVICES, LLC	261.90 019443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00627	8/02/23 18WE8940 202308 330-53600-46000	*	450.00
SVCS-08/23
RING POWER CORPORATION	450.00 019444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01205	7/25/23 16501045 202307 310-51300-51000	*	255.23
SUPPLIES
STAPLES BUSINESS CREDIT	255.23 019445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00661	7/31/23 PSINV102 202307 310-51300-54000	*	57.97
ASSESS BILL-FY2023-FY2024
SUNSHINE STATE ONE CALL OF FLORIDA	57.97 019446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01013	8/01/23 22278113 202308 330-53600-52000	*	1,979.00
SUPPLIES
UNITED RENTALS (NORTH AMERICA) INC	1,979.00 019447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 01767	7/29/23 50261222 202308 310-53600-44000	*	170.00
COPIER LEASE
WELLS FARGO VENDOR FIN SVCS LLC	170.00 019448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00355	8/01/23 28728975 202307 310-53600-41000	*	405.49
SVCS-07/23
AT&T MOBILITY	405.49 019449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00030	5/11/23 2002989	202305 320-53600-61000	*	234.50
SUPPLIES
6/27/23 2002803	202306 320-53600-61000	*	6,920.77
SUPPLIES
FERGUSON WATERWORKS	7,155.27 019450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00123	8/03/23 13684192 202308 330-53600-46000	*	3,746.30
SUPPLIES
HACH COMPANY	3,746.30 019451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/17/23 00515	8/11/23 6549090	202308 320-53600-52200	*	4,096.42
CALCIUM CHLORIDE
8/15/23 6552487	202308 320-53600-52200	*	50.00
SUPPLIES
HAWKINS,INC.	4,146.42 019452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00128	8/12/23 10081	202308 310-51300-49100	*	2,200.00
SVCS-08/23
NET SOUTH	2,200.00 019453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 01138	8/08/23 73979347 202308 320-53600-52200	*	514.77
CO2 BULK
NUCO2	514.77 019454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00688	8/03/23 025652	202308 320-53600-52200	*	1,451.67
HYPOCHLORITE SOLUTIONS
8/03/23 025652	202308 330-53600-52200	*	725.83
HYPOCHLORITE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	2,177.50 019455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00569	8/10/23 26966	202308 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	1,925.00 019456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 01915	8/14/23 08142023 202308 300-34300-30000	*	191.71
REFUND-CLSD ACCT
MARVIN & LARISA SUMMERS	191.71 019457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01195	8/15/23 13391	202309 310-51300-54000	*	100.00
SVCS-09/23
ANSWER ALL ANSWERING SERVICE	100.00 019458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00988	8/11/23 2251247- 202308 310-53600-41000	*	824.37
SVCS-07/11-08/10/23
AT&T	824.37 019459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01847	8/08/23 90184413 202308 310-51300-64017	*	20,241.00
RECLAIMED WATER MAIN RECL
CDM SMITH INC	20,241.00 019460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01869	8/15/23 01525270 202308 310-53600-41000	*	411.93
SVCS-08/23
CHARTER COMMUNICATIONS	411.93 019461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01265	7/31/23 173492	202307 310-53600-44000	*	62.81
COPIER LEASE
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
310-53600-44000	*	50.74			
310-53600-44000	*	120.82			
310-53600-44000	*	22.04			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO
7/31/23 173493	202307
COPIER LEASE 7/31/23 173494	202307
COPIER LEASE 7/31/23 173495	202307
COPIER LEASE
DOCUMENT TECHNOLOGIES	256.41 019462

320-53600-61000	*	15,450.00	
320-53600-61000	*	15,450.00	
340-53600-46050	*	2,641.72	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00030	6/28/23 1966280- 202306
SUPPLIES 6/28/23 1966517	202306
SUPPLIES 8/18/23 2027603	202308
SUPPLIES
FERGUSON WATERWORKS	33,541.72 019463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00219	8/16/23 14609	202308 310-51300-54000	*	593.60
MEMBERSHIP RENEWAL
FLORIDA RURAL WATER ASSOCIATION	593.60 019464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01379	8/11/23 RI105877 202308 310-53600-44000	*	141.00
SVCS-08/23
FP MAILING SOLUTIONS	141.00 019465
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00722	8/07/23 037E5214 202308 310-51300-64006	*	1,941.80 SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	1,941.80 019466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00515	8/17/23 6555722	202308 320-53600-52200	*	3,803.16
SUPPLIES
HAWKINS,INC.	3,803.16 019467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00298	8/16/23 1092-082 202308 330-53600-52000	*	155.53
SUPPLIES
8/16/23 1092-082 202308 310-53600-52010	*	481.86
SUPPLIES
8/16/23 1092-082 202308 310-53600-52000	*	97.53
SUPPLIES
8/16/23 1092-082 202308 320-53600-46050	*	71.72

HOME	DEPOT CREDIT SERVICES		
- - - - - - - - - - - -	- - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	

SUPPLIES

202307	320-53600-52200	*	691.80	
202308	310-53600-44000	*	332.62	

- - - - - - - - - - - - - - - - -
8/24/23 01138	7/31/23 73956225
CO2 BULK 8/14/23 74114964
CO2 BULK

DUNE -DUNES -	SHENNING

806.64 019468
- - - - - - - -

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/21/23 74152962 202308 320-53600-52200	*	406.12
CO2 BULK
NUCO2	1,430.54 019469
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00688	8/10/23 026105	202308 320-53600-52200	*	1,353.33
HYPOCHLORIDE SOLUTIONS
8/10/23 026105	202308 330-53600-52200	*	676.67
HYPOCHLORIDE SOLUTIONS
ODYSSEY MANUFACTURING COMPANY	2,030.00 019470
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00569	8/16/23 26975	202308 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	1,925.00 019471
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01013	8/13/23 21697495 202308 340-53600-44000	*	2,625.00
SUPPLIES
UNITED RENTALS (NORTH AMERICA) INC	2,625.00 019472
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01857	8/10/23 20232968 202308 320-53600-46000	*	380.00
SVCS-08/23
UNIVERSAL CONTROLS INSTRUMENT	380.00 019473
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00676	8/24/23 08242023 202308 310-51300-54200	*	500.00
WWTP MINOR PERMIT MODIFIC
DEPARTMENT OF ENVIRONMENTAL	500.00 019474
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00610	8/23/23 08232023 202308 310-53600-54100	*	45.00
TEST CEU'S-DAVID OAKES
FWPCOA	45.00 019475
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01949	8/23/23 08232023 202308 300-34300-30100	*	38.89
REFUND-CLSD ACCT
RENE & JULIE HOOPER	38.89 019476
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01950	8/23/23 08232023 202308 300-34300-30000	*	208.39
REFUND-CRDT BAL CLSD ACCT
EMIL & DEBORAH KISS	208.39 019477
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01951	8/23/23 08232023 202308 330-53600-46000	*	1,050.00
SVCS-08/23 TINT BREAKROOM
PREMIER DETAILING & GLASS TINTING	1,050.00 019478
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 01763	8/23/23 08232023 202308 310-51300-49100	*	82.87
REIMB-08/23 LUNCH MEETING
BRYAN STODOLA	82.87 019479
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK D	211,199.86
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/02/23 00255	8/01/23 10050	202308 320-54900-46000	*	80.00
SVCS-08/23
ABOVE THE REST PEST CONTROL	80.00 008652
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00114	8/01/23 3067/270 202309 320-54900-46000	*	216.00
QTR MONITOR-SEPT/OCT/NOV
ALARMPRO, INC.	216.00 008653
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00384	8/01/23 1K7PRNR7 202307 320-54900-52000	*	649.07
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 300-13100-10000	*	879.33
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 300-13100-10100	*	172.68
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 320-54900-51000	*	84.70
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 320-54900-52000	*	316.28
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 310-51300-51000	*	172.68
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 300-20700-10000	*	172.68-
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 310-53600-52010	*	260.26
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 330-53600-46075	*	152.49
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 330-53600-52000	*	466.58
PURCHASES-07/23
8/01/23 1LC3WVTP 202307 300-20700-10000	*	879.33-
PURCHASES-07/23
8/01/23 1M7HGYQY 202307 320-54900-52000	*	254.72
PURCHASES-07/23
8/01/23 1TQ1FDLT 202307 320-54900-52000	*	207.98-
CREDIT
8/01/23 1YH4NVXJ 202307 320-54900-52000	*	320.95
PURCHASES-07/23
8/01/23 13RYM43J 202307 320-54900-52000	*	347.47
PURCHASES-07/23
8/01/23 14P744PH 202307 320-54900-52000	*	659.97
PURCHASES-07/23
AMAZON CAPITAL SERVICES	3,477.19 008654
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00132	7/21/23 15848505 202307 320-54900-43000	*	727.98
SVCS-07/23
CITY OF PALM COAST-UTILITY DEPT.	727.98 008655
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
8/02/23 00014	7/25/23	02998-07 202307	320-54900-43000	*	215.30			
	SVCS-07/23				
7/25/23	04979-07 202307	320-54900-43000	*	100.14	
	SVCS-07/23				
7/25/23	05950-07 202307	320-54900-43000	*	581.21	
	SVCS-07/23				

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

FLORIDA POWER & LIGHT CO.	896.65 008656
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00401	7/27/23 16935100 202308 320-54900-46000	*	3,550.00
BALANCE DUE
EMPIRE TODAY	3,550.00 008657
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/02/23 00401	7/27/23 16935100 202308 320-54900-46000	*	3,550.00
50% DEPOSIT
EMPIRE TODAY	3,550.00 008658
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00375	8/03/23 06440630 202308 320-54900-41000	*	322.27
SVCS-08/23
CHARTER COMMUNICATIONS	322.27 008659
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00396	8/01/23 11365540 202308 320-54900-41000	*	375.00
SVCS-08/23
CHARTER COMMUNICATIONS	375.00 008660
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00101	7/31/23 429555-0 202308 320-54900-52000	*	38.27
WATER COOLER RENTAL
CULLIGAN WATER PRODUCTS	38.27 008661

8/10/23	00014	7/28/23	
		7/28/23	
		7/28/23	
		7/28/23	
		7/28/23	
- - - - - - - - - - -
8/10/23 00145	8/01/23	

320-54900-43000	*	93.01	
320-54900-46002	*	33.22	
320-54900-46002	*	44.51	
320-54900-46002	*	36.75	
320-54900-46002	*	36.87	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
06601-07 202307
SVCS-0723 07438-07 202307
SVCS-07/23 25021-07 202307
SVCS-07/23 56431-07 202307
SVCS-07/23 84435-07 202307
SVCS-07/23
FLORIDA POWER & LIGHT CO.	244.36 008662
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
665	202308 310-51300-34000	*	1,429.17
MGMT FEES-08/23
GOVERNMENTAL MANAGEMENT SERVICES	1,429.17 008663
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00039	8/03/23 24567	202308 310-51300-32200	*	3,272.75
AUDIT FYE 09/30/2022
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	
	8/03/23	

	AMOUNT	#	
*						3,336.75			
*						2,544.75			
*						2,845.75			
*						2,544.75			
*						2,544.75-			
*						3,336.75			
*						3,336.75-			
*						2,845.75			
*						2,845.75-			

- -	
-	
-	
-	
-	
-	
- - - - -	12,000.00
- - - - -	008664
- - -	
*						1,164.58			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
24567	202308 300-13100-10000
AUDIT FYE 09/30/2022
24567	202308 300-13100-10100
AUDIT FYE 09/30/2022
24567	202308 300-13100-10300
AUDIT FYE 09/30/2022
24567	202308 310-51300-32200
AUDIT FYE 09/30/2022
24567	202308 300-20700-10000
AUDIT FYE 09/30/2022
24567	202308 310-51300-32200
AUDIT FYE 09/30/2022
24567	202308 300-20700-10000
AUDIT FYE 09/30/2022
24567	202308 310-51300-32200
AUDIT FYE 09/30/2022
24567	202308 300-20700-10000
AUDIT FYE 09/30/2022
GRAU & ASSOCIATES
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00343	7/27/23 51112621 202307 320-54900-46000
SVCS-07/23
JOHNSON CONTROLS FIRE PROTECTION LP	1,164.58 008665

8/10/23 00340	8/02/23	
	8/02/23	
	8/02/23	
	8/02/23	
	8/02/23	
	8/02/23	
	8/02/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
24059	202307 320-54900-34300	*	1,524.17
PROACTIVE IT SVCS-07/23
24059	202307 300-13100-10000	*	1,524.18
PROACTIVE IT SVCS-07/23
24059	202307 300-13100-10100	*	50.00
PROACTIVE IT SVCS-07/23
24059	202307 310-51300-49100	*	50.00
PROACTIVE IT SVCS-07/23
24059	202307 300-20700-10000	*	50.00- PROACTIVE IT SVCS-07/23
24059	202307 310-53600-41000	*	1,524.18
PROACTIVE IT SVCS-07/23
24059	202307 300-20700-10000	*	1,524.18- PROACTIVE IT SVCS-07/23
MPOWER DATA SOLUTIONS	3,098.35 008666
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00061	7/25/23 85454140 202308 320-54900-46000	*	499.06
SVCS-08/23
WASTE MANAGEMENT INC. OF FLORIDA	499.06 008667
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00189	8/04/23 64706	202308 320-54900-52000	*	187.60
SUPPLIES
COASTAL SUPPLIES	187.60 008668
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/17/23 00220	8/09/23 86212	202308 320-54900-46000	*	79.56
SVCS-08/23
PALM COAST AUTO REPAIR	79.56 008669
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00088	7/14/23 38458	202307 320-54900-51000	*	169.98
SUPPLIES
STAPLES CREDIT PLAN	169.98 008670
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/17/23 00359	8/15/23 665374	202308 320-54900-46000	*	117.25
SVCS-08/23
TOTAL COMFORT HEAT&AIR CONDITIONING	117.25 008671
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00382	8/19/23 4859-082 202308 300-13100-10000	*	4,829.09
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 300-13100-10100	*	257.00
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 320-54900-34300	*	263.42
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-51300-49100	*	257.00
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 300-20700-10000	*	257.00- PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-51300-49100	*	245.38
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-51300-42000	*	310.50
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-53600-44000	*	141.00
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 320-53600-54000	*	99.00
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-53600-52010	*	317.33
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-53600-46100	*	540.40
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 310-53600-54100	*	1,425.00
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 320-53600-52000	*	628.80
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 330-53600-46000	*	125.86
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 340-53600-46000	*	995.82
PURCHASES THRU 08/19/23
8/19/23 4859-082 202308 300-20700-10000	*	4,829.09- PURCHASES THRU 08/19/23
CHASE CARD SERVICES	5,349.51 008672
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#
8/24/23 00007	8/04/23 64706	202308 320-54900-52000	*	187.60
SUPPLIES
8/22/23 64863	202308 320-54900-52000	*	116.29
SUPPLIES
COASTAL SUPPLIES OF FLAGLER	303.89 008673

8/24/23 00367	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	
	8/19/23	

300-13100-10000	*	9,884.69	
300-13100-10100	*	1,306.68	
320-54900-23000	*	3,804.67	
300-13100-10300	*	1,131.81	
320-53800-23000	*	1,306.68	
300-20700-10000	*	1,306.68-	
310-53600-23000	*	9,884.69	
300-20700-10000	*	9,884.69-	
320-53600-23000	*	1,131.81	
300-20700-10000	*	1,131.81-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23 96794587 202309
INS-09/23
HUMANA HEALTH PLAN INC	16,127.85 008674

320-54900-46000	*	1,100.00	
320-54900-46002	*	7,997.00	
320-54900-46000	*	675.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00390	8/01/23 680	202308
MAINT-08/23 8/01/23 681	202308
MAINT-08/23 8/11/23 696	202308
SVCS-08/23
PLANT LIFE LAWN MAINTENANCE	9,772.00 008675

8/24/23 00395	8/18/23	
	8/18/23	
	8/18/23	
	8/18/23	
	8/18/23	

300-13100-10000	*	796.41	
300-13100-10100	*	94.42	
300-13100-10300	*	84.47	
320-54900-23000	*	426.88	
320-53800-23000	*	94.42	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11692811 202309
INS-09/23 11692811 202309
INS-09/23 11692811 202309
INS-09/23 11692811 202309
INS-09/23 11692811 202309
INS-09/23
DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	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	#

8/18/23	11692811 202309	300-20700-10000	*	94.42-	
	INS-09/23				
8/18/23	11692811 202309	310-53600-23000	*	796.41	
	INS-09/23				
8/18/23	11692811 202309	300-20700-10000	*	796.41-	
	INS-09/23				
8/18/23	11692811 202309	320-53600-23000	*	84.47	
	INS-09/23				
8/18/23	11692811 202309	300-20700-10000	*	84.47-	
	INS-09/23				
PRINCIPAL LIFE INSURANCE COMPANY	1,402.18 008676
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	65,178.70
TOTAL FOR REGISTER	65,178.70

DUNE -DUNES -	SHENNING

*** CHECK DATES 08/01/2023 - 08/31/2023 ***	DUNES CDD - STORMWATER FUND
BANK S DUNES-STORMWATER FND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/02/23 00004	7/27/23 79490	202307 320-53600-49200	*	1,953.95
SVCS-07/23
7/31/23 79604	202307 320-53600-46500	*	5,394.00

	FUTURE	HOZIZONS INC																		7,347.95	000055	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	- - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
8/10/23 00005	7/28/23 00560-07 202307 320-53600-43000											*							148.92			
	SVCS-07/23																					
	7/28/23 03229-07 202307 320-53600-43000											*							142.44			
	SVCS-07/23																					
	7/28/23 22538-07 202307 320-53600-43000											*							252.12			
	SVCS-07/23																					
	7/28/23 84228-07 202307 320-53600-43000											*							25.66			
	SVCS-07/23																					

SVCS-07/23

FLORIDA POWER & LIGHT CO	569.14 000056
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/23 00003	8/01/23 666	202308 310-51300-34000	*	416.67
MGMT FEES-08/23
GOVERNMENTAL MANAGEMENT SERVICES	416.67 000057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK S	8,333.76
TOTAL FOR REGISTER	8,333.76

DUNE -DUNES -	SHENNING