MINUTES OF MEETING
DUNES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Dunes Community Development District was held Friday, May 10, 2024, at 9:30 a.m. at the Dunes Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida.

Present and constituting a quorum were:

Gary Crahan	Vice Chairman
Kevin Porter	Assistant Secretary
Rich DeMatteis	Assistant Secretary
Dennis Vohs	Treasurer

Also present were:

Greg Peugh	District Manager
Darrin Mossing	District Representative
Michael Chiumento	District Counsel
Rhonda Mossing	MBS Capital Markets
Rob Szozda	GMS
Brian Porter by Zoom	CDM Smith

The following is a summary of the discussions and actions taken at the May 10, 2024 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 April 12, 2024 Meeting
This item was tabled to allow for revisions to the minutes.

On MOTION by Mr. DeMatteis seconded by Mr. Vohs with all in favor tabling the minutes to the June meeting was approved.

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

FOURTH ORDER OF BUSINESS	Reports and Discussion Items
Discussion of Bond Financing Information
Ms. Mossing gave an overview of the history of the bond issuances noting that $55 million worth of bonds were validated for the water and sewer project, and only $13,685,000 have been issued, so $41,315,000 is still available under the original validation. A 20-year bond is an option through both a public offering and private placement.

Discussion of Rate Study Decision Points
Mr. Porter provided a presentation regarding what the utility rates would need to be to maintain a $3 million balance in the water and sewer fund with anticipated results for various levels of rate increases included for the Board’s consideration.
The Board agreed to a 9.5% increase in rates for five years. A public hearing will be scheduled for August to adopt the new rates.

Discussion on Stormwater Utility
Mr. Peugh informed the Board that the interlocal agreement with Flagler County for the purpose of billing stormwater utility fees to the Beach Walk community via the property tax bills has been signed. An engineering study needs to be sent to the county along with a document that shows what is being assessed to the residents.

Discussion on Capacity Fee Issues for Commercial Accounts
Mr. Peugh informed the Board that the Hammock Beach Resort was under their water consumption capacity last month. He also reported that all 13 of the commercial accounts that were sent letters regarding their consumption have been resolved except for the Villas at Hammock Beach as they have not responded. Their water will be shut off if they continue to ignore the District’s attempts to resolve the consumption issue.

Discussion of Bridge and Intersection
Mr. Peugh stated that Kissinger Campo is still in the process of revising the tolling study. Additionally, he reported staff met with FDOT who advised they charge $0.09 per transaction. Lastly, he reported that E-Transit can update the system to create a separate fee for DCDD

residents, however it would cost $120,000. Mr. Peugh recommended holding off on updating the system until the Board decides if they are going to transition to a SunPass type system.

Update on the Reclaimed Line Replacement
Mr. Peugh informed the Board that boring for the reclaimed line project has begun.

Discussion of Lake Banks
Mr. Peugh presented a memorandum regarding the District’s position on the ownership and maintenance requirements for the stormwater management system for the Board’s review. Once it’s finalized, it will be added to the next meeting agenda for the Board’s approval to ensure it is documented in the public records.
Mr. Crahan asked that the memorandum be posted online once it’s finalized.
Mr. Peugh stated that he has requested a proposal from the lake maintenance provider to remove the Brazilian Peppers.

B. Consideration of Resolution 2024-03, Approving the Proposed Budget for Fiscal Year 2025 and Setting a Public Hearing Date for Adoption
Mr. Peugh presented the proposed Fiscal Year 2025 budget noting there are no material changes from the current year.

On MOTION by Mr. Vohs seconded by Mr. DeMatteis with all in favor Resolution 2024-03, approving the proposed budget for fiscal year 2025 and setting a public hearing for August 9, 2024 was approved.

Mr. Peugh stated that a new bridge truck will be needed, however it is not in the current projections, so he requested using bridge funds to purchase a new truck. He also asked if the Board was amenable to a 6% increase in salaries.
There were no objections from the Board.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney

Mr. Chiumento reported that AAA Fence has made a settlement offer in the amount of
$13,975.

On MOTION by Mr. DeMatteis seconded by Mr. Vohs with all in favor accepting the settlement offer of $13,975 and authorizing the Chairman to sign a settlement agreement was approved.

Mr. Peugh informed the Board of an incident on the bridge in which the police had to be called on a driver that was harassing a toll collector after not being able to pay the toll rate.

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

Manager
Bridge Report
Mr. Peugh reported that vehicle trips were up about 2%, and revenue was down about 8% from April of last year.
The Board discussed the trend in decreased revenues. Increasing the bridge pass rate by
$0.25 was suggested. Mr. Peugh was instructed to start the process for increasing the toll rates for the bridge pass rates so the increased revenue could be included in the FY2025 income.

Additional Budget Items Report
Mr. Peugh reported that the scrubber line repair cost has come in at almost $25,000 and the reclaimed pump station motor repairs have come in at almost $47,500. He also noted he is getting pricing on a spare motor to keep on hand for the future. The repairs to well 3 are approximately
$27,000. To date, the toll arm repairs are at $8,400. Prices are not yet in for the lightning damage to lane one.

Report on the Number of Registered Voters (2,844)
Mr. Peugh informed the Board there are 2,844 registered voters reported to be residing in the District’s boundaries.

SIXTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Mr. Crahan asked about the intangible assets portion of the Form 1. Mr. Mossing stated that he is looking into it and will email Mr. Crahan.
Mr. Peugh informed the Board the District may have to implement emergency watering restrictions due to lack of rain, which means watering is limited to two days per week.

SEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
Copies of the financial statements as of April 12, 2024 were included in the agenda package for the Board’s review along with a copy of the check register totaling $283,652.21.

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting: June 14, 2024 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. Vohs seconded by Mr. DeMatteis with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
May 10, 2024	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida
https://us02web.zoom.us/j/84927673316 Meeting ID # 849 2767 3316

Roll Call & Agenda

Minutes
Approval of the Minutes of the April 12, 2024 Meeting

Audience Comments

Reports and Discussion Items

Discussion of Bond Financing Information

Discussion of Rate Study Decision Points

Discussion on Stormwater Utility

Discussion on Capacity Fee Issues for Commercial Accounts
Discussion of Bridge and Intersection

Update on Reclaimed Line Replacement
Discussion of Lake Banks

Consideration of Resolution 2024-03, Approving the Proposed Budget for Fiscal Year 2025 and Setting a Public Hearing Date for Adoption

Staff Reports
Attorney
Engineer – Report

Manager
Bridge Report

Additional Budget Items Report

Report on the Number of Registered Voters (2,844)

Reminder of Upcoming Election

Supervisors’ Requests and Audience Comments

Financial Reports

Balance Sheet & Income Statement

Assessment Receipts Schedule

Approval of Check Register

Next Scheduled Meetings: June 14, 2024 @ 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, April 12, 2024, at 9:30 a.m. at the Dunes Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida.

Present and constituting a quorum were:

George DeGovanni	Chairman
Gary Crahan	Vice Chairman
Kevin Porter	Assistant Secretary
Rich DeMatteis	Assistant Secretary Also present were:
Greg Peugh	District Manager
Daniel Laughlin	District Representative
Michael Chiumento	District Counsel
Dave Ponitz	District Utilities Manager
Mike Holzem	Raymond James
Krishna “KC” Cole	CDM Smith
Brian Porter by Zoom	CDM Smith
Taylor Burgess	CDM Smith
Brie Cunniff	Hammock Dunes Owners Association

The following is a summary of the discussions and actions taken at the April 12, 2024 meeting.

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

SECOND ORDER OF BUSINESS	Minutes
A. Approval of the Minutes of the March 8, 2024 Meeting
Mr. Crahan and Mr. DeMatteis provided revisions that will be included in the final version of the minutes.

On MOTION by Mr. DeMatteis seconded by Mr. Crahan with all in favor the minutes of the March 8, 2024 meeting were approved as revised.

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

FOURTH ORDER OF BUSINESS	Reports and Discussion Items Presentation by Mike Holzem on Investment Options
Mr. Peugh noted there are several investments that need to be addressed in May.
Mr. Holzem presented the Board with a document showing the current accounts in which the bridge funds and water and sewer funds are invested, noting there is $2.5 million of the bridge funds that needs to be reinvested. He provided options of a one-year CD with a 5% interest rate, two years or more CD at 4.7% interest, or the enhanced savings program, which is currently 5%, but there is a risk of that dropping in the future. The average interest payout on the funds invested over the last six months was 5%. He added that if the rates begin to drop, he can inform the Board and they can then choose to move more money into a CD for a better interest rate.
The Board agreed to a one-year CD at a 5% interest rate.
Mr. Peugh stated that there is $3.9 million from the water and sewer account that needs to be reinvested.
Mr. Holzem stated that the water and sewer funds are all in the enhanced savings program currently with the exception of $300,000, which is in a money market that is currently paying around 5.2%.
Mr. Peugh stated that he is going to need around $1.6 million for the reclaimed line project. The Board agreed to keep the water and sewer funds in the enhanced savings program.

Discussion of Rate Study Decision Points
Mr. Porter gave the Board an overview of the utility rate study underway by CDM Smith, stating the following. We went through several iterations on the rate projections, and admittedly, there's a lot here. But we're going to go through step by step what we looked at and how it builds up in terms of operating expenses and capital expenses along with some of the drivers that will refine these down a little bit. We have the study separated into four sections here. The first is to take a look at the current situation and our assumptions in terms of what we were doing for the projections. The second part of it is layering in the capital improvement program and taking a look at what the impact of that would be. Then we have six separate iterations shown here that builds

through some of those potential policy drivers that might change things or refine them as we go. The first section here, what we were trying to look at is just taking the fiscal year 2024 budget and taking the 2023 revenues and just seeing where things would come out, because this sort of becomes the base for our projections in 2024. A couple of takeaways from this is that when we were looking at individual utility basis, we sort of broke things out on a separate utility basis. On a combined basis, it was pretty close, or about $31,000, without the renewal and replacement (R and R) item transfer in terms of a shortfall. But there is some variance in terms of water, sewer, and reclaimed in terms of the money coming in relative to the allocated expenses. This doesn't include any surplus fund transfers of non-operating funds, this is just the base for what we were doing for 2024. So, taking that and the $305,000 was the shortfall with the budgeted transfer for R and R, we wanted to look at a hypothetical increase. If there was an increase at the start of 2024, so that everything kind of zeroed out revenues to expenses, we came up with about a 9% increase. That becomes important as we go through this because we're sort of layering in that 9% into the 2025, 2026 rate increases. So, this is just to kind of set the standard for 2024, set our baseline as we start projecting forward. An important note here is that, you know, this does include the budget of transfer for renewal, replacement, but it doesn't include the CIP. So, in the next section, we'll start layering in the cash capital that the projections are based on. The projections include three additional staff members, one in 2025 and two in 2027, and they also include the impact of inflation. We’re assuming that the first increase in as the start of fiscal year 2025. The existing bill for a 5/8-inch customer using 4,000 gallons per month is about $55 for the district and the average from surrounding communities calculating using the same meter size and consumption is about
$94. Now we start to step into some of the projections, including the capital improvement program. This table shows over the next ten years or so by each utility what the annual capital would be. And this is inflated dollars. So, the average is about $3 million per year. What's important to note is 2030, 2031, and 2033, are a few big years in terms of spending. So, taking those years out, the average is about, about a million dollars a year. But you see that it goes from about an average of a million, from 2024 to 2029 to 14.7 million in 2030. It's one of the reasons we're looking at the ten years with a couple of iterations, just seeing that that's there and trying to prepare for it and providing some of the options to do so. In total it would be about 33 million. Historically, the district has done pay as you go. So, we took a look at continuing that in the future. But a couple of other drivers is the amount of reserves to mitigate rate increases over time and then debt financing.

So, we took a look at the combination of those three and built up where the numbers are headed. To refine these as we go through and a few things to think about policy drivers. In terms of capital funding strategy thinking about is there a maximum annual rate increase that you will not go above and then try to use the combinations of ABC above to figure it out. Is there a minimum fund balance that should be set as the absolute bare minimum? So, if you start drawing down reserves, where is it that is an acceptable level of risk in terms of fund balances? And then what we have assumed is that the increases for this purpose are on a combined basis. So, if something goes up, say 5% in terms of rate increase, it's 5% for water, sewer, and reclaimed rates. But something to think about as we're going through this, maybe moving forward, is setting rates on an individual utility basis. We're looking at a combined basis. We have a financial model. The first thing we wanted to start with is what is the appropriate reserves balance? And a lot of it just comes down to a policy decision and balancing risk. If you have an emergency break, if revenues are down one year, how much are you comfortable with having available for those type of situations versus using reserves to mitigate rate increases? So, we looked at some of the rating agencies, S & P and Moody's, to get some guidance on days, cash on hand. So, this is really how much money you have in the bank on an annual basis and how they would look at it in terms of a credit rating. So, anything above 120 days on the Standard & Poor's is considered strong. Low is one month, up to about three, four months. And then on Moody's, it's a little more aggressive in terms of, 250 days is what they would consider triple A. What we looked at is there's $3.9 million in the water and sewer fund. So, how does that compare to days in terms of days cash and months on hand relative to those two metrics we were looking at. Right now, the district is at somewhere about a year's worth in terms of the water and sewer fund relative to the expenses. This will be something to think about as we go through. As reserves are drawn down, you see the potential decrease, mitigating the rate increases from some of the earlier iterations. And this kind of gives a sense of how many months of cash on hand that you might have moving forward. We have for the initial projections, assumed generally $3 million is the balance, just so that we could set a bar and we could run things, and that would be a little over nine months’ worth cash on hand for the projections. This next slide covers the impact of issuing debt. And in this case, we have about $21 million total debt over a three year period, 2030 to 2033. But the impact is obvious in terms of you don't have a 250% increase. It smooths things out considerably over at least these five years. Obviously, we're assuming a 20-year bond, so you're paying that back over time, but you don't have the giant spike

in 2030 that you would need if you were cash funding it. Then this last iteration, we'll call it, makes the combination of using reserves to smooth or mitigate some of the increase in the early years. So, this is the first five years with the 23% and then the next five years assumes the debt financing. Moving into what we're calling refinement scenarios, this really just recapped maximum annual rate increases, minimum fund balances. We're assuming a combined basis, but the discussion was about individual utility basis or increasing the rates for different utilities at a different percentage. So, what we did was say, let's assume the fund drawdown debt financing, and then equal annual percent increases over five-year periods. So, the first five years is the same percent increase, the second five year has the same percent increase. And then year six really gets to trying to limit the rate increases to under double digits and to kind of see where things should go. So, this is the result of an equal annual percent rate increase for the three utilities over the first five years. It's 11.3 with a target balance at 2029 of the $3 million that we were talking about. But one of the things that happens is when you smooth things out below that 32% and then 23% we were showing, it starts cutting into the ending balance of the surplus reserves a little bit. So now the interim years, 2025 to 2028, you have about $2.2 to $2.5 million in reserves before it starts to jump back up to $3 million. So, one of the drivers or the policy decisions will be, is there an absolute minimum that you want to keep even in the interim years? On the back end, assuming debt, this is using some of those reserves, it gets up to about $3.5 million to $3.7 million and then you use some reserves to get down to $3 million by the end of the five-year period. So, it would be two, five-year increases of the percentage around 11% and then 5%. The last iteration we ran is just setting the rate increases under 10%. So, we just said, what if the rate increases are 9.5% every year from 2025 to 2034 and just see where the numbers go. So let the reserves float and just go from there. The main takeaway here is that by 2029, instead of having that $3 million that you would, if it was an 11% increase, it's down to about $1.7 million. So, this is the impact of really smoothing things down under double digits. You start to reduce that surplus balance over the next five years. And then on the back end, just given the way that the numbers start to work, and the debt is getting issued, in this case it's assumed, you will build back up. It's projected by 2034 that things are back over that $3 million. But again, in the interim years now it's under $2 million. So that's one of the drivers of this is what's that minimum balance that you'd be comfortable going to?

Mr. Peugh asked if the Board is comfortable with agreeing to a minimum fund balance of
$3 million for the water and sewer fund, and asked if there was a rate increase percentage that can be agreed upon.
The Board’s consensus was they were comfortable with maintaining a minimum fund balance of $3 million and to see iterations for rate increases between 5% and 10%. They also asked for some iterations on the effect of raising the bridge rates.

Discussion on Stormwater Utility
Mr. Peugh informed the Board that Flagler County has provided a purchase contract in which the District would agree to give the County $50,000 in water and sewer capacity fee credits in exchange for a parcel of land at the four-way intersection.
Mr. Chiumento added that the closing on the property will occur once the land use and zoning for the properties have been changed as they currently prohibit any improvements. He anticipates that will be done by the end of the year. He also reported that the County Commission approved the concept of the interlocal agreement for the purpose of billing stormwater utility fees to the Beach Walk community via the property tax bills. Once the agreement is finalized, an interlocal agreement with the Flagler County Tax Collector will need to be completed as soon as possible to get the fees on this year’s tax bills.

On MOTION by Mr. Crahan seconded by Mr. DeMatteis with all in favor the contract for the sale and purchase with Flagler County for a parcel of land at the four-way stop intersection.

On MOTION by Mr. DeMatteis seconded by Mr. Crahan with all in favor the interlocal agreement with Flagler County for special assessment purposes was approved with the Chair directed to execute the agreement.

Mr. Peugh stated that he is still working on a memo regarding information on the lake banks. He also informed the Board an estimate to remove Brazilian Peppers throughout the community is $15,000. Removing the plants from the islands would be another $40,000. He is awaiting a proposal for oversight of the project. It’s been recommended that the islands be left as they are given that the plants will just regrow.

Discussion of Bridge and Intersection
Mr. Peugh presented the 60% signalization plan provided by KCA for the four-way intersection that includes a dedicated left-turn lane, a straight and right-turn lane coming off the bridge. The Hammock Dunes community configuration would remain as-is. For traffic coming south on Hammock Dunes Parkway, there would be a dedicated left-turn lane and a straight and right-turn lane. Coming from Camino Del Mar there would be a dedicated right-turn lane and a straight and left-turn lane. They are also trying to include a bike path going up the bridge.
Mr. Crahan expressed concern about impact of the signalization of the A1A corner and the backup that could cause.
Mr. DeMatteis stated that the A1A intersection will need sensors farther back in the road to know when a backup has occurred.

Update on the Reclaimed Line Replacement
Mr. Peugh informed the Board that the preliminary stages of the reclaimed line project are underway with materials having been ordered.
Mr. Porter asked who is doing the extension letter to FEMA.
Mr. Ponitz responded that he drafted the letter requesting an extension on funding and the request is under review by Florida Dept. of Emergency Mgmt.

Discussion on Capacity Fee Issues for Commercial Accounts
Mr. Peugh informed the Board that the Hammock Beach Resort was under their water consumption capacity last month. He also reported that the easements have been signed by the golf club and Hammock Dunes Owners Association, so he plans to send letters memorializing credits the District intends to give to the entities.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
There being no updates to report, the next item followed.

Engineer - Report

A copy of the engineer’s report was included in the agenda package for the Board’s review. Mr. Ponitz reported that the final draft Consumptive Use Permit application has been provided to St. Johns River Water Management District and staff is awaiting their review and
response.
Mr. Crahan asked when the irrigation line work is expected to start. Mr. Ponitz responded end of April or beginning of May.
Mr. DeMatteis asked what the status is on the automated meter reading with the antenna on the bridge.
Mr. Peugh responded that it’s done, but it’s not on every account. It will take several years to add antennas to every meter box.

Manager
Bridge Report
Mr. Peugh reported that vehicle trips were down about 1%, and revenue was down 5% from March of last year.
Mr. DeMatteis questioned the revenue variances.
Mr. Peugh stated that issues with the bridge such as an arm being down may be part of the problem as well as changes to the accounts.
Mr. DeGovanni asked staff to look into the possibility of creating a separate rate for account holders not living within the community so that they pay a higher rate.
Next, Mr. Peugh reported that 421 accounts were closed amounting to $5,727.55.

Miscellaneous Items
Mr. Peugh updated the Board on a request from the Ocean Hammock Owner’s Association to install an information sign near 16th Street stating that it will be four feet tall and three feet wide, it will be wooden, and it will be the same color scheme as a nearby sign on 16th Street. They have stated they are willing to move it back to where the road splits.
Mr. DeMatteis suggested the Owner’s Association reconstruct the sign in its current location rather than adding a new sign.
Mr. DeGovanni stated that he wants the appearance of the sign to be consistent with the other signs.

Mr. Peugh informed the Board that he has received an informal request to provide sewer service to the Jungle Hut Park.
There were no objections from the Board on providing sewer service to the Jungle Hut
Park.

Additional Budget Items
Mr. Peugh presented a report of unbudgeted expenses to which toll arm repairs at $2,600, and a new manhole have been added. He is seeking additional quotes for the manhole as the current quotes came in at $33,000 and $24,000.

Reminder of Upcoming Election
Mr. Peugh stated that no one has filed to qualify for the upcoming election as of yet.

SIXTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Mr. DeGovanni asked if an analysis can be done to see which communities use the most reclaimed water.
Mr. Crahan stated that the vines on the Parkway just past the Hotel Trace entrance need to be addressed. He also stated that the string of lampposts that end at Hotel Trace and go halfway around the curve were on during the day earlier in the week.
Mr. DeMatteis asked if there should be an iteration about different rates for different waters such as reclaimed versus potable for the rate study.
Mr. Peugh stated that he thinks the total rates and total dollars need to be looked at first and how those dollars come together will be the next step.
Richard Hamilton stated that there is a State Sun Trail program that has incorporated Palm Coast Parkway and Old King’s Road coming across the bridge that may be an avenue to some funding. He also stated that he’d like to share some of his experience with the Brazilian Peppers. Lastly, he asked if there is a way to check his transactions on his personal bridge account because the sign indicating how much has been paid sometimes says $0.50 and other times says $3.
Mr. Peugh stated that when a vehicle first approaches, the sign will say $3, but it should adjust to the rate that was actually paid, and then will reset to the $3 rate upon exiting.

SEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
Copies of the financial statements as of February 29, 2024 were included in the agenda package for the Board’s review along with a copy of the check register totaling $354,252.76.

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

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting: May 10, 2024 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. Crahan with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Presented By: MBS Capital Markets

Dunes Community Development District
Flagler County, Florida
May 10, 2024

TABLE OF CONTENTS

OVERVIEW – BOND HISTORY	Section 1
BOND STRUCTURE OPTIONS	Section 2
THE FINANCING TEAM	Section 3
NEXT STEPS	Section 4
TIMETABLE	Section 5
MBS CAPITAL MARKETS, LLC	Section 6
DISCLOSURE	Section 7

OVERVIEW – BOND HISTORY	

Overview of Dunes CDD
Water and Sewer Bonds History

In 1986, the Dunes Community Development District (the “District”) validated $55 million of Revenue Bonds for the Water and Sewer Project in the 7th Judicial Circuit Court of Flagler County.

In 1988, the District issued its $13,685,000 of Revenue Bonds, Series 1988 (the “Series 1988 Bonds”) in December 1988.

The Series 1988 Bonds were issued as non-rated tax-exempt securities due to the concentration of ownership (i.e. one landowner) and the infancy stage of development at the time the Series 1988 Bonds were issued.

The Series 1988 Bond proceeds were used to finance the cost of acquiring, constructing and equipping the Water and Sewer Project.

The Series 1988 Bonds were issued to mature on October 1, 2018, with coupons ranging from 6.25% in 1990 to 8.25% in 2018. (underwriter was Lazard Freres & Co.)

The Series 1988 Bonds were advance refunded in August of 1992 in the amount of $15,195,000 (underwriter was Raymond James & Assocs., Inc.), (the “Series 1992 Bonds”). Coupons ranged between 4.0% in 1994 to 6.10% in 2018. The Series 1992 Bonds were rated A2 from Moody’s Investors Service and A+ from Standard & Poor’s Corporation.

In June of 2003, the Series 1992 Bonds were currently refunded in the amount of $8,680,000, with coupons ranging from 1.10% in 2004 to 3.80% in 2018, (the “Series 2003 Bonds”). The Series 2003 Bonds were rated (Aaa by Moody’s, and AAA by S&P and Fitch) and insured by MBIA, providing lower interest rates and security for the bonds. (underwriter was Prager, Sealy & Co.)

The Series 2003 bonds were called for early redemption in 2012. Currently the District has no outstanding Water and Sewer Debt.

Water and Sewer Project Bonds

FINANCING OPTIONS

Financing Options

Public Offering – bonds publicly offered to a wide range of buyers
Typically, higher interest cost, costs of issuance and reserve fund requirement.
Necessity to obtain credit rating (and possibly bond insurance if economically beneficial) to reduce interest cost and maximize the economic benefit of the refunding.
Slightly longer timeframe.
Offering memorandum required.
Potentially fewer covenants and conditions for consideration than private placement structure.

Private Placement – bonds privately placed to one or more banking institutions
Typically, lower interest cost, costs of issuance and lower reserve fund requirement.
Credit review but typically no requirement to obtain a rating.
Banks struggle to loan for greater than 20 years.
No requirement for offering memorandum.
Potential covenants and conditions for consideration not required in public offering structure, such as banking relationship and trustee services.

Financing Options

Bank Placement

Given the credit dynamics of the District’s Bonds, this financing may lend itself to a bank placement.

Public Offering

MBS will pursue a dual-track process preparing for a public market offering at the same time as running a private placement process.

Credit review but typically no requirement
to obtain a rating
*Usually requires 100% Absorption

Necessity to obtain credit rating (and possibly bond insurance if economically beneficial

offering memorandum

Priced on LIBOR SWAP

Lower interest cost, costs of issuance and lower reserve fund requirement

Priced on Market Conditions and Investor Interest

Typically, higher net interest cost, costs of issuance and reserve fund requirement

Potential covenants and conditions for consideration not required in public offering structure

Slightly shorter timeframe	No requirement for

Potentially fewer covenants and conditions for consideration than private placement structure

Slightly longer timeframe

Offering memorandum required

2024 MMD Chart
(Municipal Market Data)

THE FINANCING TEAM

Financing - Utilities

District

District Manager

Trustee

Underwriter

Disclosure Counsel

District Counsel

Bond Counsel

District Engineer

Rate Consultant

Parties to the Community Development District

NEXT STEPS AND TIMING	

Next Steps (Private Placement)

Step 1: Due Diligence including research and credit work.
Step 2: Compile a credit package to submit to Banks.
Step 3: Board approval of Bank Term Sheet and authorize closing on bonds.
Step 4: Engage the financing team to prepare necessary bond documents.
Step 5: Pre-closing, sign all bond documents.
Step 6: Close on Bonds

Pre-closing on Bonds

Closing on Bonds

Transaction considerations (Private Placement)

Due Diligence

Preparation of closing documents

Prepare Credit Package and send to Banks

Board Approves Term Sheet

Timeline typically requires approximately 30-60 days to complete

Timetable – Private Placement (Bank)

Day 1	Credit Packages sent to Banks
Day 20	Term Sheets due from Banks
Day 21	Board approves Term Sheet, authorizes preparation of closing documents and closing on Bonds
Day 51	Board Meeting - Pre-closing on Bonds
Day 52	Closing on Bonds

Next Steps (Public Offering)

Step 1: Due Diligence including research and credit work.
Step 2: Compile a credit package to submit to Rating Agency.
Step 3: Engage the financing team to prepare necessary bond documents.
Step 4: Board approval of Delegation Resolution.
Step 5: Finalize Bond Documents
Step 6: Pre-closing, sign all bond documents.
Step 7: Close on Bonds

Pre-closing on Bonds

Closing on Bonds

Transaction considerations (Public Offering)

Due Diligence

Board Approves Delegation Resolution

Prepare Credit Package and send to Rating Agency

Engage Financing Team to prepare documents

Timeline typically requires approximately 60-90 days to complete

Timetable – Public Offering

Day 1	Begin Due Diligence
Engage Financing Team	
Day 10	Credit Package sent to Rating Agency	
Day 30	Receive Indicative Bond Rating	
Day 31	Board Approves Delegation Resolution	
Day 31-50	Preparation of Final Bond Documents	
Day 51	Board Meeting - Pre-closing on Bonds	
Day 52	Closing on Bonds	

MBS CAPITAL MARKETS, LLC	

About Us
Prior to establishing MBS in 2011, the partners and key professionals of MBS managed the special tax district finance group of Prager, Sealy & Co., LLC for more than fifteen years. Their history in this highly specialized area dates back to the early 1970’s when Doug Sealy guided Westinghouse Communities, Inc. in establishing three separate special districts to finance infrastructure development for the new city of Coral Springs, Florida. These early efforts established their reputation for innovation and leadership.

MBS was established for the purpose of transitioning the special tax district finance group into a separate and distinct entity thereby carrying on the special tax district finance efforts previously undertaken by the partners and key professionals of MBS while at Prager. MBS has eight senior level bankers dedicated solely to Florida special tax district finance.

Over the span of their careers, the professionals of MBS have served as lead bankers on the issuance of more than $15 billion of tax- exempt bonds for approximately 500 issuers in 1,100 separate transactions. While these transactions have primarily been undertaken by Florida issuers, the professionals of MBS have also served as lead bankers on land-secured financings in Arizona, Colorado, Maryland, Virginia, South Carolina, Ohio and Utah.

Given their early involvement in land-secured financings, the professionals of MBS are credited with developing the market for non- rated special assessment, tax-increment and utility bonds in Florida as well as several other states. Their knowledge and experience in these areas, coupled with the continued surveillance of each and every credit, has assisted in providing liquidity to the marketplace and refunding opportunities to issuers.

As these credits begin to mature, the professionals of MBS recognized an opportunity to educate both the municipal bond insurers and nationally recognized rating agencies. Such effort resulted in the professionals of MBS obtaining the first municipal bond insurance policy for special assessment bonds issued by a Florida community development district back in the mid-1990s. Since then, the professionals of MBS have obtained insurance and/or ratings in both the primary and secondary market for more than $2 billion of

Areas of Practice
MBS Capital Markets, LLC is a boutique investment banking firm specializing in tax-exempt special tax district financings in Florida. The professionals of MBS are recognized innovators and experts in the areas they practice drawing from a wide spectrum of professional and educational experiences. Areas of expertise include the following:

Land-Secured Financing
Tax increment Financing
Impact Fee Financing
Utility Financing and Acquisition
Transportation Financing
Public/Private Partnership Financing
Public Infrastructure Fee Financing

Scope of Services
MBS views its role beyond that of investment banker and looks to add as much value to the financing as possible. This is done through:

Conducting Preliminary Review with Client and Financing Team Members
Providing Financing Analysis Support during the Land Acquisition Process
Performing Thorough Due Diligence in Preparation of Credit Disclosure
Developing an Appropriate Financing Plan
Developing Detailed Financing Models

Assisting in the Preparation of all Development Related and Financing Documents
Developing a Bond Marketing Program
Pricing, Purchasing and Distributing the Bonds
Closing the Bond Financing
Monitoring the Project’s Credit and Support the Issue in the Secondary Market

Competitive Advantages
MBS possesses unique strengths and capabilities that distinguish it from its competition including, without limitation, its experience and structuring innovation/creativity. These qualities keep MBS the industry’s leader.

Experience
Extensive Special Tax District experience including some of the largest master- planned communities in Florida
Eight Senior-Level Bankers dedicated solely to Florida Special Tax District finance
Long-term Relationships with Investors (institutional and high-net worth)

Innovation/Creativity
Consistently in the forefront of structuring innovations and efficiencies
Ability to complete large/complex transactions in difficult market conditions
Bank Private Placements

MBS Capital Markets, LLC
Experience
MBS Capital Markets, LLC (“MBS”) is a FINRA-registered, full-service broker-dealer with offices located in Florida and Tennessee.
Since June of 2011, MBS has closed 266 special tax district assessment and utility new money transactions totaling over $3 billion. In addition, MBS has closed 216 bond refunding transactions totaling over $2.2 billion.

MBS New Money Experience			
Year	# of Deals	Par Amount	
2011	1	$5,285,000	
2012	1	$890,000	
2013	11	$89,015,000	
2014	14	$148,500,000	
2015	16	$190,955,000	
2016	20	$240,665,000	
2017	15	$193,485,000	
2018	36	$304,080,000	
2019	25	$197,295,000	
2020	28	$239,535,000	
2021	43	$492,749,000	
2022	26	$246,993,000	
2023	30	$583,205,000	
2024ytd	12	$101,370,000	
Total	266	$3,034,022,000	

MBS Capital Markets, LLC
Resume – Rhonda Mossing

Rhonda K. Mossing
Managing Partner, Kingston, TN

Prior to joining MBS Capital Markets, LLC as a Senior Vice President, Ms. Mossing was a Vice President with Prager, Sealy & Co., LLC since 2005. During her employment with Prager, Sealy & Co., LLC, Ms. Mossing focused her efforts on special district financings and specifically on refunding bond issues.
Prior to joining Prager, Sealy & Co., LLC, Ms. Mossing accumulated twenty-seven years of experience as Chief Financial Officer and Manager of community development districts in the state of Florida. Ms. Mossing served as Finance Director for the Coral Springs Improvement District from September 1978 to February 2005 and was responsible for all the accounting and financing activities of that district during that period. Ms. Mossing was also responsible for representing the financial interests of approximately 100 community development districts including but not limited to their day-to-day accounting requirements, tax exempt bond financings and the annual levy and collection of special assessments. In addition, Ms. Mossing acted in the capacity of assessment consultant for many of her clients. Ms. Mossing is a former member of the Florida Government Finance Officers Association, the Broward County Clean-Water Advisory Board and the Florida Association of Special Districts.

Ms. Mossing is a 1991 graduate of Florida Atlantic University with a B.A. in Business Management and a FINRA Registered Municipal Securities Representative.
Contact Information: Rhonda.Mossing@MBSCapitalMarkets.com 1005 Bradford Way
Kingston, TN 37763
(865) 603-5097

Disclosures Concerning the Underwriter’s Role

i.	Municipal Securities Rulemaking Board Rule G-17 requires an underwriter to deal fairly at all times with both municipal issuers and investors;

ii.		The Underwriter’s primary role is to purchase securities with a view to distribution in an arm’s-length commercial transaction with the District and it has financial and other interests that differ from those of the District;

iii.	Unlike a municipal advisor, the Underwriter does not have a fiduciary duty to the District under the federal securities laws and is, therefore, not required by federal law to act in the best interests of the District without regard to its own financial or other interests;

iv.	The Underwriter has a duty to purchase securities from the District at a fair and reasonable price, but must balance that duty with its duty to sell municipal securities to investors at prices that are fair and reasonable; and

v.		The Underwriter will review the official statement for the District’s securities in accordance with, and as part of, its responsibilities to investors under the federal securities laws, as applied to the facts and circumstances of the transaction.

Disclosure Concerning the Underwriter’s Compensation

Underwriter’s compensation that is contingent on the closing of a transaction or the size of a transaction presents a conflict of interest, because it may cause the Underwriter to recommend a transaction that it is unnecessary or to recommend that the size of the transaction be larger than is necessary.

Payments to or from Third Parties. There are no undisclosed payments, values, or credits to be received by the Underwriter in connection with its underwriting of this new issue from parties other than the District, and there are no undisclosed payments to be made by the Underwriter in connection with this new issue to parties other than the District (in either case including payments, values, or credits that relate directly or indirectly to collateral transactions integrally related to the issue being underwritten). In addition, there are no third-party arrangements for the marketing of the District’s securities.

Profit-Sharing with Investors. There are no arrangements between the Underwriter and an investor purchasing new issue securities from the Underwriter (including purchases that are contingent upon the delivery by the District to the Underwriter of the securities) according to which profits realized from the resale by such investor of the securities are directly or indirectly split or otherwise shared with the Underwriter.

Credit Default Swaps. There will be no issuance or purchase by the Underwriter of credit default swaps for which the reference is the District for which the Underwriter is serving as underwriter, or an obligation of that District.

Retail Order Periods. For new issues in which there is a retail order period, the Underwriter will honor such agreement to provide the retail order period. No allocation of securities in a manner that is inconsistent with a District’s requirements will be made without the District’s consent. In addition, when the Underwriter has agreed to underwrite a transaction with a retail order period, it will take reasonable measures to ensure that retail clients are bona fide.

Dealer Payments to District Personnel. Reimbursements, if any, made to personnel of the District will be made in compliance with MSRB Rule G-20, on gifts, gratuities, and non-cash compensation, and Rule G-17, in connection with certain payments made to, and expenses reimbursed for, District personnel during the municipal bond issuance process.

C.

DocuSign Envelope ID: 2AC5BFD5-DEF0-495A-A4EA-81D7F0914FE3

RESOLUTION 2024-03

A RESOLUTION APPROVING THE DUNES COMMUNITY DEVELOPMENT DISTRICT'S PROPOSED BUDGETS FOR FISCAL YEAR 2025 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW

WHEREAS, the District Manager has heretofore prepared and submitted to the Board the proposed General Fund Budget and Enterprise Fund Budgets for Fiscal Year 2025; and
WHEREAS, the Board of Supervisors has considered said proposed budgets and desires to set the required public hearing thereon;
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;
The General Fund Budget and Enterprise Fund Budgets proposed by the District Manager for Fiscal Year 2025 are hereby approved as the basis for conducting a public hearing to adopt said budgets.
A public hearing on said approved budgets is hereby declared and set for the following date, hour and place:
Date:   August 9, 2024  Hour: 9:30 AM Place:   The Dunes CDD’s Administrative Office
101 Jungle Hut Road
Palm Coast, FL or Alternately a Zoom meeting if allowed by a Proclamation by the Governor
Notice of this public hearing shall be published in the manner prescribed in Florida Law.

Adopted this 10th day of May 2024.

George DeGovanni, Chairman

Gregory L. Peugh, Secretary

Fiscal Year 2025 Budget

May 10, 2024

Dunes	
Community Development District	

TABLE OF CONTENTS

Page
General Fund
Budget	3-4
Water and Sewer Fund

Budget	5-7	
Bridge Fund		
Budget

Stormwater Fund	8-9	
Budget	10-11	

Additional Documents

Employee Schedule	
Capital Improvements List	
General Fund Assessment Summary	
CIP Schedules	

12	
13-17	
18	
19-21	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2023 		FY 2024		  3/31/2024 		  6 Months 	

 
General Fund	
Total	Proposed	
Projected	Budget	
  9/30/2024		FY 2025	

001.300.31900.10000	
001.300.36100.11000	

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

$129,595	
$4,366	
$197,708	
$0	
$6,228	

$378,070	
$5,000	
$339	
$0	
$0	

$361,423	
$1,342	
$143,964	
$0	
$0	

$16,528	
$1,342	
$0	
$0	
$0	

$377,951	
$2,685	
$143,964	
$0	
$0	

$378,070	
$5,000	
$339	
$0	
$0	

001.300.38100.10000	
001.300.38100.10000	

EXPENDITURES		
Administrative		
001.310.51300.11000	Supervisor Fees	$11,200	$14,000	$6,000	$6,000	$12,000	$14,000	
001.310.51300.21000	FICA Expense	$857	$1,071	$459	$459	$918	$1,071	
001.310.51300.31100	Engineering/Software Services	$0	$15,000	$0	$15,000	$15,000	$15,000	
001.310.51300.31500	Attorney	$22,421	$14,000	$21,325	$21,325	$42,651	$14,000	
001.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$6,551	$17,000	$19,953	$331	$20,284	$17,000	
001.310.51300.32200	Annual Audit	$3,285	$3,500	$438	$3,063	$3,500	$3,500	
001.310.51300.34000	Management Fees	$9,800	$10,290	$5,145	$5,145	$10,290	$10,290	
001.310.51300.35100	Computer Time	$1,000	$1,000	$500	$500	$1,000	$1,000	
001.310.51300.40000	Travel Expenses	$0	$1,000	$143	$143	$286	$1,000	
001.310.51300.42000	Postage & Express Mail	$5,371	$4,000	$1,430	$1,430	$2,859	$4,000	
001.310.51300.42500	Printing	$4,458	$2,500	$252	$252	$503	$2,500	
001.310.51300.45000	Insurance ##	$24,841	$31,281	$40,854	$0	$40,854	$31,281	
001.310.51300.48000	Advertising Legal & Other	$1,893	$2,000	$1,094	$1,094	$2,187	$2,000	
001.310.51300.49000	Bank Charges	$386	$1,000	$11	$50	$61	$1,000	
001.310.51300.49100	Contingencies	$7,070	$9,000	$4,233	$4,768	$9,000	$9,000	
001.310.51300.51000	Office Supplies	$500	$1,000	$1,257	$750	$2,007	$1,000	
001.310.51300.54000	Dues, Licenses & Subscriptions	$822	$1,000	$0	$1,000	$1,000	$1,000	
001.320.53800.12000	Salaries	$97,433	$107,257	$52,602	$52,602	$105,204	$107,257	
001.320.53800.12100	Consulting Fees	$0	$0	$0	$0	$0	$0	
001.320.53800.21000	FICA Taxes	$7,279	$9,846	$3,861	$3,861	$7,722	$9,846	
001.320.53800.22000	Pension Expense	$7,521	$10,726	$5,014	$5,014	$10,027	$10,726	
001.320.53800.23000	Health Insurance Benefits #	$16,845	$19,195	$7,948	$8,249	$16,197	$19,195	
001.320.53800.24000	Workers Comp Insurance	$1,553	$1,398	$1,116	$416	$1,533	$1,398	
001.320.53800.64000	Capital Improvements (See Capital Improvements List)	$2,500	$0	$0	$0	$0	$0	
  Administrative	  $233,587 	$277,063		$173,633  	$131,450  	$305,083 	$277,063	
  (Less Contribution from Transfer, Surplus and Interest)	  ($100,854)	$3,604	$3,604	
Total Administrative Raised From Assessment	$129,535	$273,459	$273,459	

REVENUES

 TOTAL REVENUES	  $337,897 	$383,409		$506,729  	$17,871  	$524,600 	$383,409

#

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2023 		  FY 2024 		  3/31/2024 		  6 Months 	

 
General Fund	
Total	Proposed	
Projected	Budget	
  9/30/2024		FY 2025	

General System Maintenance	
001.320.53800.43000	Electric (7 Aerators)		$0	$0	$0	$0	$0	
001.320.53800.46000	Building Maintenance	$41,462	$35,000	$16,641	$16,641	$33,283	$35,000	
001.320.53800.46200	Landscaping	$30,069	$33,000	$20,927	$20,927	$41,854	$33,000	
001.320.53800.46300	Tree & Shrub Removal	$1,028	$5,000	$0	$5,000	$5,000	$5,000	
001.320.53800.46500	Lake Maintenance	$0	$0	$0	$0	$0	$0	
001.320.53800.46700	Storm Drain System Maintenance	$0	$0	$0	$0	$0	$0	
001.320.53800.49300	Repair and Replacement Equipment	$0	$500	$0	$500	$500	$500	
001.320.53800.49200	Maintenace Reserves	$0	$32,847	$0	$32,847	$32,847	$32,847	
001.320.53800.52100	Grass Carp/Fish Removal	$0	$0	$0	$0	$0	$0	
001.320.53800.64002

 General System Main (Less Contribution
General System Main

 TOTAL EXPENDITUR TOTAL EXPENDITUR
  FUND BALANCE		Consultant Fees

tenance	 from Transfer, Surplus and Interest)
tenance From Assessment

ES	 ES RAISED FROM ASSESSMENT	$0

  $72,558  ($72,558)
$0

  $306,145 

$129,535

  $31,752 	$0

  $106,347 
$2,588
$103,759

  $383,410 

$377,217

	($0)	$0	$0

	$37,568  	$75,915 

 
	$211,202  	$207,366 

 
	$295,527  	($189,495)	$0

	$113,484 

	$418,567 

	$106,032 	$0

$106,347

$1,735

$104,612

$383,410

$378,070

$0	

BUDGET HIGHLIGHTS FY 2025	
1. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
2. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	
NOTES:

Dunes	
Community Development District	

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2024				FY 2025		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
	9/30/2023				FY 2024				3/31/2024				6 Months		

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.33700.30000	
041.300.36900.10000	

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

$1,103,685	
$977,364	
$1,304,499	
$21,100	
$18,000	
$40	
$2,408	
$215,832	
$14,526	

$1,177,441	
$996,881	
$1,373,336	
$22,000	
$15,000	
$40	
$4,282	
$0	
$30,000	

$481,318	
$426,292	
$539,555	
$17,700	
$18,000	
$40	
$1,942	
$0	
$8,258	

$613,069	
$503,800	
$764,944	
$17,700	
$18,000	
$0	
$1,942	
$0	
$2,500	

$1,094,387	
$930,092	
$1,304,499	
$35,400	
$36,000	
$40	
$3,884	
$0	
$10,758	

$1,177,441	
$996,881	
$1,373,336	
$22,000	
$15,000	
$40	
$4,282	
$0	
$30,000	

  TOTAL REVENUES			$3,657,454  	$3,618,980  	$1,493,105  	$1,921,954  	$3,415,059  	$3,618,980 

OPERATING EXPENSES

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

$43,662	$50,000	$0	
$5,125	$5,000	$12,171	
$6,509	$7,875	$1,563	
$22,050	$23,153	$11,577	
$13,765	$16,000	$11,276	
$3,401	$5,000	$2,347	
$14,697	$16,000	$8,470	
$0	$4,000	$0	
$207	$3,000	$11	
$6,587	$10,000	$3,773	
$10,764	$16,000	$5,847	
$8,623	$16,000	$6,192	
$12,100	$10,000	$4,600	
$26,477	$14,000	$0	
$876,716	$959,588	$464,096	
$0	$0	$0	
$65,486	$88,090	$31,981	
$63,311	$95,959	$41,894	
$117,087	$171,728	$48,846	
$13,695	$12,503	$9,846	
$0	$3,000	$0	
$0	$1,000	$0	
$47,831	$48,000	$27,601	
$13,934	$15,000	$7,508	
$8,790	$8,000	$4,462	
$136,627	$172,043	$126,716	
$10,308	$20,000	$7,749	
$5,971	$7,000	$915	
$12,654	$16,000	$14,060	
$14,817	$16,000	$5,986	
$3,877	$3,000	$1,168	
$7,315	$6,000	$2,575	

$50,000
$12,171
$6,313
$11,577
$11,276
$2,347
$8,470
$0
$50
$3,773
$5,847
$9,808
$5,400
$14,000
$464,096
$0
$31,981
$41,894
$72,473
$3,672
$0
$0
$27,601
$7,508
$4,462
$0
$7,749
$915
$14,060
$5,986
$1,168
$2,575

$50,000

$50,000	
$24,342	
$7,875	
$23,153	
$22,551	
$4,694	
$16,940	
$0	
$61	
$7,546	
$11,694	
$16,000	
$10,000	
$14,000	
$928,191	
$0	
$63,962	
$83,789	
$121,319	
$13,518	
$0	
$0	
$55,201	
$15,016	
$8,924	
$126,716	
$15,497	
$1,831	
$28,120	
$11,972	
$2,337	
$5,150	

$5,000
$7,875
$23,153
$16,000
$5,000
$16,000
$4,000
$3,000
$10,000
$16,000
$16,000
$10,000
$14,000
$959,588
$0
$88,090
$95,959
$171,728 #
$12,503
$3,000
$1,000
$48,000
$15,000
$8,000
$172,043
$20,000
$7,000
$16,000
$16,000
$3,000
$6,000

     
  Administrative			$1,572,387  	$1,838,938  	$863,229  	$827,170  	$1,690,399  	$1,838,939 

Dunes	
Community Development District	

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2024				FY 2025		

DocuSign Envelope ID: 2AC5BFD5-DEF0-495A-A4EA-81D7F0914FE3

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
	9/30/2023				FY 2024				3/31/2024				6 Months		

Expense Code	Description

Water System 	
041.320.53600.34800	
041.320.53600.43000	
041.320.53600.43100	
041.320.53600.44000	
041.320.53600.46000	
041.320.53600.46050	
041.320.53600.52000	
041.320.53600.52200	
041.320.53600.61000	

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

$19,056	
$149,500	
$80,451	
$0	
$265,674	
$37,580	
$27,267	
$318,285	
$169,878	

$33,000	
$149,000	
$30,000	
$500	
$170,000	
$50,000	
$25,000	
$305,000	
$60,000	

$15,377	
$67,804	
$42	
$0	
$178,341	
$20,074	
$9,522	
$170,440	
$0	

$15,377	
$67,804	
$2,500	
$500	
$178,341	
$20,074	
$9,522	
$170,440	
$60,000	

$30,753	
$135,607	
$2,542	
$500	
$356,681	
$40,149	
$19,045	
$340,881	
$60,000	

$33,000	
$149,000	
$30,000	
$500	
$170,000	
$50,000	
$25,000	
$305,000	
$60,000	

  Water System			$1,067,690  	$822,500  	$461,600  	$524,558  	$986,158  	$822,500 

Sewer System	
041.330.53600.34800	
041.330.53600.34900	
041.330.53600.43000	
041.330.53600.44000	
041.330.53600.46000	
041.330.53600.46050	
041.330.53600.46075	
041.330.53600.52000	
041.330.53600.52200	

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

$21,071	
$86,816	
$72,369	
$392	
$155,200	
$20,373	
$48,450	
$20,678	
$57,638	

$27,000	
$121,500	
$77,000	
$1,000	
$135,000	
$25,000	
$60,000	
$12,000	
$50,000	

$13,228	
$34,650	
$50,430	
$0	
$83,759	
$7,744	
$27,296	
$2,619	
$22,549	

$13,228	
$34,650	
$50,430	
$1,000	
$83,759	
$7,744	
$27,296	
$2,619	
$22,549	

$26,457	
$69,300	
$100,860	
$1,000	
$167,518	
$15,488	
$54,593	
$5,239	
$45,098	

$27,000	
$121,500	
$77,000	
$1,000	
$135,000	
$25,000	
$60,000	
$12,000	
$50,000	

  Sewer System			$482,987  	$508,500  	$242,276  	$243,276  	$485,552  	$508,500 

Irrigation System 	
041.340.53600.34800	
041.340.53600.43000	
041.340.53600.43300	
041.340.53600.44000	
041.340.53600.46000	
041.340.53600.46050	
041.340.53600.61000	

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

$0	
$66,844	
$178,123	
$25,624	
$87,628	
$45,441	
$41,046	

$500	
$72,000	
$150,000	
$35,000	
$90,000	
$42,000	
$60,000	

$0	
$28,576	
$91,163	
$11,023	
$68,127	
$23,102	
$1,211	

$0	
$28,576	
$91,163	
$11,023	
$68,127	
$23,102	
$1,211	

$0	
$57,151	
$182,327	
$22,046	
$136,254	
$46,205	
$2,422	

$500	
$72,000	
$150,000	
$35,000	
$90,000	
$42,000	
$60,000	

  Irrigation System			$444,705  	$449,500  	$223,202  	$223,202  	$446,404  	$449,500 

Dunes	
Community Development District	

	 

Water and Sewer Fund	
Projected	Total		Proposed	
Next	Projected		Budget	
6 Months	9/30/2024		FY 2025	

Actuals		Adopted		Actual	
thru		Budget		Thru	
	9/30/2023				FY 2024			3/31/2024	

Expense Code	Description

Contribution to Reserves & General Fund	
041.310.51300.63100	Renewal and Replacement	$305	$273,613	$136,807	$136,807	$273,613	$273,613	
  Contribution to Reserves	$305	$273,613 	$136,807	$136,807	$273,613	$273,613

($20,000)	
$2,266,271	

$0	
$0	
$0	
$79,236	
($110,227)	
$0	
$0	

$0	
$2,415,795	
$0	
$79,236	
($1,996,974)	
$0	
$0	

$0	
$2,415,795	
$0	
$158,472	
($2,107,200)	
$0	
$0	

($20,000)	
$2,266,271	

$135,000	
($2,107,200)	
$0	
$0	

  TOTAL OPERATING EXPENSES			$3,568,074  	$3,893,051 	$1,927,113	$1,955,012	$3,882,126	$3,893,052

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

$0	
$0	
$0	
$189,914	
($815,433)	
$0	
$0	

$135,000	
($2,107,200)	
$0	
$0	

  Non-Operating Revenue (Expenses)				($625,519)			$274,071 		($30,991)		$498,057		$467,067		$274,071	
													
  NET INCOME				($536,139)			($0)		($464,999)		$464,999		$0		$0	

1.Transfer	

$0	BUDGET HIGHLIGHTS FY 2025

from W & S Fund Surplus to General Fund per Opinion of Counsel and Grau's letter.	
2. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
3. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	
NOTES:

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2023		FY 2024		3/31/2024	

 
Bridge Fund	
Projected	Total	Proposed	
Next	Projected	Budget	
6 Months	9/30/2024	FY 2025	

042.300.34900.10000	Toll Collections	$2,312,163	
042.300.36900.10000	Miscellaneous	$13,165

TOTAL REVENUES	$2,325,328	

$2,400,000	$1,046,483	$1,212,544	$2,259,028	$2,400,000	
$20,000	$23,765	$0	$23,765	$20,000	

OPERATING REVENUES

      
$2,420,000	$1,070,249	$1,212,544	$2,282,793	$2,420,000	
      
OPERATING EXPENSES	
Administrative	
042.310.51300.31100	Engineering	$158	$5,000	$0	$5,000	$5,000	$5,000	
042.310.51300.31500	Attorney	$17,617	$5,000	$0	$5,000	$5,000	$5,000	
042.310.51300.32200	Annual Audit	$5,471	$6,125	$1,563	$4,563	$6,125	$6,125	
042.310.51300.34000	Management Fees	$17,150	$18,008	$9,004	$9,004	$18,008	$18,008	
042.310.51300.49000	Bank Charges	$1,624	$6,000	$249	$249	$499	$6,000	
042.310.51300.49100	Contingencies	$469	$5,000	$667	$667	$1,333	$5,000	

Administrative	$42,488	$45,133	$11,483	$24,483	$35,965	$45,133	

Operating Expenses - Toll Facility	
042.320.54900.12000	Salaries	$644,707	$664,690	$355,950	$355,950	$711,900	$664,690	
042.320.54900.12100	Consulting Fee	$0	$0	$0	$0	$0	$0	
042.320.54900.15000	Overtime and Special Pay	$0	$26,000	$0	$0	$0	$26,000	
042.320.54900.21000	FICA Taxes	$48,413	$60,797	$26,599	$26,599	$53,198	$60,797	
042.320.54900.22000	Pension Plan	$31,845	$52,023	$22,498	$22,498	$44,996	$52,023	
042.320.54900.23000	Insurance Benefits (Medical) #	$46,870	$93,101	$28,583	$35,699	$64,281	$93,101	
042.320.54900.24000	Workers Compensation Insurance	$7,553	$6,778	$5,431	$2,025	$7,456	$6,778	
042.320.54900.34300	Contractual Support	$37,578	$92,000	$14,004	$14,004	$28,007	$92,000	
042.320.54900.34500	Payroll Processing Fee	$34,937	$35,000	$18,588	$18,588	$37,177	$35,000	
042.320.54900.34600	Credit Card Processing Fee	$54,728	$54,000	$27,304	$27,304	$54,608	$54,000	
042.320.54900.40000	Travel Expenses	$0	$500	$143	$143	$286	$500	
042.320.54900.41000	Telephone	$11,319	$24,000	$6,612	$6,612	$13,224	$24,000	
042.320.54900.42500	Printing	$7,792	$8,000	$3,709	$3,709	$7,417	$8,000	
042.320.54900.43000	Utility Services	$18,799	$20,000	$10,842	$10,842	$21,684	$20,000	
042.320.54900.45000	Insurance ##	$124,206	$156,403	$165,977	$0	$165,977	$156,403	
042.320.54900.45001	Insurance Claims	$0	$0	$0	$0	$0	$0	
042.320.54900.46000	Repairs & Maintenance	$105,259	$88,000	$76,171	$11,829	$88,000	$88,000	
042.320.54900.46002	Repairs & Maintenance-Parkway	$175,554	$184,000	$105,240	$78,760	$184,000	$184,000	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$26,555	$0	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$3,494	$4,500	$1,761	$1,761	$3,521	$4,500	
042.320.54900.52000
Operating Expenses SUBTOTAL OPERATI	Operating Supplies
Toll Facility NG EXPENSES	$22,451

$1,402,061

$1,444,549	$22,000

$1,591,793

$1,636,925	$8,378

$877,789

$889,272	$8,378

$624,700

$649,183	$16,757

$1,502,489

$1,538,455	$22,000

$1,591,793

$1,636,925	

#

-

$0	
$0	
$0	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		  9/30/2023 		  FY 2024			  3/31/2024 		  6 Months 	

 
Bridge Fund	
Total	Proposed	
Projected	Budget	
	9/30/2024	 	FY 2025		

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

$0	
$0	
$0	

$563,575	$563,575	
$0	$0	
$25,000	$0	

$563,575	
$0	
$0	

$563,575	
$0	
$25,000	

Maintenance Reserves & Community Projects		$0  	$588,575  	$0  	$563,575	$563,575  	$588,575 

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

$416,253	
$0	
$0	
($1,041,495)	
$0	
($6,228)	

$427,500	
$0	
$0	
($622,000)	
$0	
$0	

$163,211	
$0	
$0	
$0	
$0	
$0	

$163,211	
$0	
$0	
($622,000)	
$0	
$0	

$326,423	
$0	
$0	
($622,000)	
$0	
$0	

$427,500
$0
$0
$  (622,000.00)
$0
$0

  TOTAL NON OPERATING REVENUE (EXPENSES)	 	($631,470) 	($194,500) 	$163,211    ($458,789) 	($295,578) 	($194,500)

  NET INCOME	 	$249,309  	($0) 	$344,188    ($459,003) 	($114,814) 	($0)

1. Transfer	

$0	BUDGET HIGHLIGHTS FY 2025

from Bridge Surplus Account to General Fund.	
2. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
3. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	
NOTES:

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2023 		  FY 2024 		  3/31/2024 		  6 Months 			9/30/2024		

 
Stormwater Fund	
Proposed	
Budget	
	FY 2025		

REVENUES

043.300.34300.90000	
043.300.36100.11000	
043.300.36900.10043	
043.300.38100.10000	

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

$455,606	
$12,192	
$0	
$0	

$456,516	
$18,000	
$0	
$0	

$211,194	
$7,970	
$0	
$0	

$250,725	
$7,970	
$0	
$0	

$461,919	
$15,941	
$0	
$0	

$456,516	
$18,000	
$0	
$0	

 TOTAL REVENUES	  $467,798   $474,516  	$219,164  	$258,695  	$477,859  	$474,516 

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

EXPENDITURES

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

$0	
$6,502	
$0	
$3,735	
$5,000	
$0	
$0	
$0	
$0	
$24,841	
$0	
$493	
$4,506	
$0	
$0	
$80,355	
$0	
$5,977	
$6,649	
$14,128	
$1,400	
$29,567	

$25,000	
$5,000	
$1,000	
$4,000	
$5,250	
$500	
$1,000	
$500	
$500	
$31,281	
$1,000	
$600	
$4,000	
$1,000	
$1,000	
$95,959	
$0	
$8,809	
$9,596	
$17,173	
$1,250	
$50,000	

$0	
$4,906	
$0	
$438	
$2,625	
$0	
$143	
$0	
$0	
$37,025	
$0	
$0	
$7,495	
$0	
$0	
$44,823	
$0	
$3,266	
$4,420	
$6,811	
$1,007	
$6,044	

$0	
$4,906	
$0	
$3,563	
$2,625	
$0	
$143	
$0	
$0	
$0	
$0	
$600	
$0	
$250	
$1,000	
$44,823	
$0	
$3,266	
$4,420	
$7,188	
$375	
$43,956	

$25,000		
$5,000		
$1,000		
$4,000		
$5,250		
$500		
$1,000		
$500		
$500		
$31,281		
$1,000		
$600		
$4,000		
$1,000		
$1,000		
$95,959		
$0		
$8,809		
$9,596		
$17,173	#	
$1,250		
$	50,000.00		

$0
$9,813
$0
$4,000
$5,250
$0
$286
$0
$0
$37,025
$0
$600
$7,495
$250
$1,000
$89,645
$0
$6,532
$8,840
$13,999
$1,382
$50,000

  Administrative	  $183,154   $264,417  	$119,002  	$117,115  	$236,117  	$264,417 

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2023		FY 2024		3/31/2024		6 Months	

 
Stormwater Fund	
Total	Proposed	
Projected	Budget	
9/30/2024	FY 2025	

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

$14,754	
$1,796	
$64,581	
$60,350	
$0	
$0	
$0	
$0	

$19,000	
$5,000	
$79,499	
$60,000	
$4,000	
$10,000	
$3,000	
$0	

$6,631	
$769	
$32,364	
$9,475	
$0	
$0	
$0	
$0	

$6,631	
$769	
$32,364	
$9,475	
$4,000	
$10,000	
$3,000	
$0	

$13,261	
$1,537	
$64,728	
$18,950	
$4,000	
$10,000	
$3,000	
$0	

$19,000	
$5,000	
$79,499	
$60,000	
$4,000	
$10,000	
$3,000	
$0	

Stormwater System Maintenance	$141,480	$180,499	$49,238	$66,238	$115,476	$180,499

     	
TOTAL EXPENDITURES	$324,633	$444,916	$168,240	$183,353	$351,593	$444,916	
     
Contribution to Reserves & Community Projects	
043.320.53600.65000	Maintenance Reserves	$0	$0	$0	$0	$0	$29,600	

FUND BALANCE	$143,165	$0	$50,924	$75,342	$126,266	$0

1. Payroll includes at least a 5% increase over last FY Budget.	
2. See Capital Improvements List.	

BUDGET HIGHLIGHTS FY 2025

NOTES:

DocuSign Envelope ID: 2AC5BFD5-DEF0-495A-A4EA-81D7F0914FE3
DUNES COMMUNITY DEVELOPMENT DISTRICT
EMPLOYEE SCHEDULE FY 2025

Adopted Previous FY	Estim.
Weekly Hours	Estim.
Annual Wage		
	Anniv.
Date	Current
Rate	Date
Due	Pay Raise
Amt.	New
Rate	Eligible For
Ins.- I, Ret.- R			
Utility	General
Fund	
Bridge	
Stormwater	
Name	Position	FT/PT													
Alvarado, Maribel	W/WW, OM	FTE	4/9/2007	3,146.48	4/23	314.65	3,461.13	I,R	1	89,986	49,492	17,997	17,997	4,499	
Oakes, David	W/WW	FT	1/23/2012	33.42	1/23	3.34	36.76	I,R	40	76,440	76,440				
Earl Nash	W/WW, PS	FTE	9/20/2021	4,207.43	9/23	420.74	4,628.17	I,R	1	120,328	120,328				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	20.39	7/23	2.04	22.43	I,R	40	46,644	25,654	11,661	4,664	4,664	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	18.56	2/23	1.86	20.42	I,R	32	33,956	18,676	8,489	3,396	3,396	
Brill, Cory	W/WW, FS	FTE	2/21/2006	3,663.71	5/23	366.37	4,030.08	I,R	1	104,780	62,868	10,478	15,717	15,717	
Mendonsa,Justin	W/WW	FT	4/27/2016	26.26	4/23	2.63	28.89	I,R	40	60,060	45,045	6,006		9,009	
Huckle, Chris	W/WW	FT	7/14/2000	27.28	7/23	2.73	30.01	I,R	40	62,400	46,800	6,240		9,360	
Oakes, Jason	W/WW	FT	9/27/2021	19.81	9/23	1.98	21.79	I,R	40	45,344	45,344				
Bryan Stodola	W/WW	FT	3/30/2022	18.21	3/23	1.82	20.03	I,R	40	41,652	41,652				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	7,142.67	8/23	714.27	7,856.94	I,R	1	204,280	112,354	20,428	51,070	20,428	
Hamilton, Justin	W/WW	FT	6/13/2022	20.64	6/23	2.06	22.70	I,R	40	47,216	42,494	4,722			
David Ponitz	Utility Mgr	FTE	8/10/2018	5,572.38	8/23	557.24	6,129.62	I,R	1	159,370	119,528	15,937	7,969	15,937	
Eric Stodola	W/WW	FT	4/23/2018	29.80	4/23	2.98	32.78	I,R	40	68,172	68,172				
McMillen, Austin	W/WW	FT	11/14/2016	23.16	11/23	2.32	25.48	I,R	40	52,988	39,741	5,299		7,948	
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							76,000	45,000		26,000	5,000	
															
Urban, Jessica	Asst. Br Mgr	FT	2/13/2023	23.00	10/23	2.30	25.30	I,R	40	52,624			52,624		
Bryant, Mary Susan	Toll Coll.	PT	11/9/2022	13.50	10/23	1.44	14.94		13	10,088			10,088		
Condon, Gerald	Toll Coll.	PT	2/7/2022	13.91	10/23	1.47	15.38		16	12,792			12,792		
Hagenberg, William	Toll Coll.	PT	1/21/2003	26.16	10/23	2.67	28.83		16	23,972			23,972		
Lumbra, Michael	Bridge Mgr.	FT	11/28/2016	2,990.52	7/23	299.05	3,289.57	I,R	1	85,529			85,529		
DeFranco, Charles	Toll Coll.	FT	6/25/2019	16.32	10/23	1.65	17.97	I,R	40	37,388			37,388		
Bukovack, Stephen	Toll Coll.	FT	10/25/2013	20.83	10/23	2.08	22.91	I,R	40	47,632			47,632		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	20.85	10/23	2.09	22.94	I,R	40	47,736			47,736		
Vanhoutte, Kendall	Toll Coll.	FT	1/2/2020	15.84	10/23	1.61	17.45	I,R	40	36,296			36,296		
Oberlin, Kenneth	Toll Coll.	FT	2/19/2014	20.22	10/23	2.02	22.24	I,R	40	46,280			46,280		
Oberle, Raymond	Toll Coll.	PT	11/18/2012	18.69	10/23	1.98	20.67		16	17,212			17,212		
Vardakas, Harry	Toll Coll.	PT	8/24/2020	14.75	10/23	1.57	16.32		24	20,384			20,384		
Sapp, Michael	Toll Coll.	PT	12/20/2008	19.25	10/23	2.04	21.29		16	17,732			17,732		
Keith, Dee	Toll Coll.	FT	4/24/2019	17.45	10/23	1.75	19.20	I,R	40	39,936			39,936		
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	17.61	10/23	1.88	19.49		8	8,112			8,112		
Haynes, Steven	Toll Coll.	PT	5/6/2018	15.65	10/23	1.66	17.31		16	14,404			14,404		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	14.32	10/23	1.52	15.84		16	13,156			13,156		
Miller, Caroline	Toll Coll.	PT	11/17/2020	14.75	10/23	1.57	16.32		16	13,572			13,572		
Michael, Ned	Toll Coll.	PT	8/3/2022	13.91	10/23	1.39	15.30		8	6,344			6,344		
Wisniewski, Michael	Toll Coll.	PT	4/13/2022	13.91	10/23	1.39	15.30		8	6,344			6,344		
Rangel, Lori	Toll Coll.	PT	8/18/2022	13.91	10/23	1.39	15.30		8	6,344			6,344		

2024 - 2025
Annual Budget Distribution

462

FY 2024 Budget assumes all highlighted employees receive an increase at inception of fiscal year.

Total Year	  $1,853,493	$959,588	$107,257	$690,690	$95,959 
Percent of Total
	Retirement Contribution	$168,304	Percent	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	95,959	57%	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	52,023	31%	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	10,726	6%	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	9,596	6%	
Additional help as needed/special circumstances			70.00		$168,304	100%	
				Employees Covered by Med. Ins.	23		
				W/WW Budget	15		
				Bridge Budget	8		

Total hours per week

Budgeted weekly hours Bridge	501

462.00

Employee Classification for Worker Compensation Insurance (No Overtime included)
Waterworks Operations	679,380
Clerical office	619,765
Bridge Operations	478,348

Total=	1,777,493

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

		

		

		

	

	

	

WATER AND SEWER BUDGET	
Current FY Capital Improvements:	Cost

Reclaimed Main Permanent Relocation	$ 1,400,000.00
CUP Renewal	$	50,000.00
Concentrate Permit Renewal	$	25,000.00
PLC install project for PLC's previously purchased	$	80,000.00
Vehicle Replacements	$	220,200.00
Pump Station Rehabilitation	$	175,000.00
GST/Clearwell Repairs and Maintenance	$	85,000.00
Rate Study	$	72,000.00

Current FY Capital Improvements Total=	$ 2,107,200.00	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

$ 6,600,000.00

TOTAL=

PROJECTS BEYOND THE 5 YEAR WINDOW

$ 3,450,000.00

Next 5 Years Capital Improvements Total=

Next 5 Years Capital Improvements

W-A	Collection System Improvements Emergency Pumping Systems 2 remaining	
W-B	Pump Station Rehabilitation Approximately 1 every year ($175,000 per PS)	
W-C	Vehicle/Equipment Replacement next 5 years	
W-D	Train 1 Filter Rehab	
W-E	SBR Painting and Roll up door replacement	
W-F	WTP Cleaning Pump Replacement	
W-G	RO Feed Pump Improvements Design	
W-H	Water Quality Evaluation	
W-I	WTP Scrubber	
W-J	Residential Reclaimed PS / AC Improvements	
W-K	Influent PS and Reject PS Piping Improvements and New Bar Screen and Compactor	
W-L	Reclaimed water line from HD Lakes to Reject Pond Construction	
W-M	Reclaimed Pond 3 cleaning	
W-N	Repair Damaged Liner	
W-O	Fence for Water/WW Plant Site	
W-P	WTP Generator	
W-Q	Remove HDPE Temporary Reclaimed Line	
W-R	Pipe Rack for Distribution Pipe	
W-S	Material Containment Concrete	
W-T		

$	300,000.00	
$	525,000.00	
$	450,000.00	
$	90,000.00	
$	25,000.00	
$	25,000.00	
$	250,000.00	
$	35,000.00	
$	150,000.00	
$	250,000.00	
$	450,000.00	
$	335,000.00	
$	50,000.00	
$	15,000.00	
$	150,000.00	
$	250,000.00	
$	50,000.00	
$	25,000.00	
$	25,000.00	

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

$ 4,000,000.00	
$	250,000.00	
$	300,000.00	
$	250,000.00	
$	300,000.00	
$	500,000.00	
$ 1,000,000.00	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

	

	

	

BRIDGE BUDGET	
Current FY Capital Improvements:	Cost

Bridge Tolling Equipment Upgrades - E Transit	$	230,000.00
Expanded 4 way stop Design	$	300,000.00
Toll Entry Control Arm	$	35,000.00
Sunpass System Study	$	57,000.00

Current FY Capital Improvements Total=	$	622,000.00	

Next 5 Years Capital Improvements

Improve 4 way stop to a Signalized Intersection	$ 2,100,000.00
Signalization	$	250,000.00
Potential switch to Sunpass Type System	TBD
Replace Parkway/Bridge Lights	TBD

Next 5 Years Capital Improvements Total=	$ 2,350,000.00	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1

Current FY Capita	Cost

$	-

l Improvements Total=	$	-	

Next 5 Years Capital Improvements

Office Carpet Replacement	$	10,000.00
Server	$	35,000.00
Conference Room Chairs	$	3,000.00
Conference Room Furniture	$	5,000.00

Next 5 Years Capital Improvements Total=	$	53,000.00	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

STORMWATER FUND BUDGET	
Current FY Capital Improvements:

S-1	Cleaning and Televising the System S-2

Current FY Capita	Cost

$	50,000.00

l Improvements Total=	$	50,000.00	

Next 5 Years Capital Improvements

S-A	Cleaning and Televising the System	$	250,000.00

Next 5 Years Capital Improvements Total=	$	250,000.00	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2025	
COUNTY TAX YEAR 2024	

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

 PHASE		$		
	378,070	
	5,339	
	0	
	0	

TOTAL REVENUES		383,409 

ALL	277,063	

SUBTOTAL ADMIN. EXPENDITURES

PHASE 1 & 2 MAINTENANCE EXPENSES	
PHASE 3 MAINTENANCE EXPENSES	

PH 1&2	0	
PH 3			0	

SUBTOTAL MAINTENANCE EXPENDITURES	106,347	
TOTAL EXPENDITURES		383,410 	
NET INCOME		0 	

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

ALL	273,459	
PH 1&2 		104,612 	
	   378,071 	

EXPENDITURES AS % OF GROSS LEVY		98.61% 
	2023	2022	2021	

ADMINISTRATIVE ASSESSMENT PER UNIT- ALL UNITS-	UNITS	DOLLARS	$/UNIT	$/UNIT	$/UNIT	
	3437	$378,070	$110.00	$37.69	$37.69	
PHASE I & II MAINTENANCE ASSESSMENT PER UNIT	3098	$0	$0.00	$0.00	$21.78	
PHASE III MAINTENANCE ASSESSMENT PER UNIT	339	$0	$0.00	$0.00	$0.00	
TOTAL EXPENSES		$378,070	$110.00	$37.69	$59.47	

PHASE 1 TOTAL PER UNIT/LOT/ACRE	$110.00	$37.69	$59.47	
PHASE 2 TOTAL PER UNIT/LOT/ACRE	$110.00	$37.69	$59.47	
PHASE 3 TOTAL PER UNIT/LOT/ACRE	$110.00	$37.69	$37.69	

	ACTUAL $	
	ASSESSMENT	
ADMINISTRATIVE ASSESSMENT PER UNIT ALL PHASES (3437 units x assessment)	$378,070	
MAINTENANCE ASSESSMENT PER UNIT PHASES 1&2 ONLY (3098 units x assessment)	$0	
TOTAL ACTUAL ASSESSMENT	$378,070	

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

NO.	EQUIPMENT	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT CYCLE (YEARS)	ORIGINAL
COST	COMMENTS	FY24	FY25	FY26	FY27	FY28	FY29	

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

71,000

120,000

97,200	
6,000	

67,000	
56,000	

25,000

16,000

35,000

28,000

64,000	
78,000	
7,000	

TOTALS=	642,000	220,200	126,000	25,000	51,000	28,000	220,000	

*Over 1 year lead time on a generator	
**Purchase through Bridge Fund	

DCDD PUMP STATION REHABILITATION SCHEDULE	
											
L/S No.	PUMP STATION	IN SERVICE DATE	ANTICIPATED COST	COMMENTS	FY24	FY25	FY26	FY27	FY28	FY29	
											
1	Granada Dr.	1990	$	-								
2	Granada Dr. and Vilano Ct.	1990	$	-								
3	Rue Grande Mer	1990	$	-								
4	Camino Del Mar (Main Road)	1990	$	175,000								
5	300 Camino Del Sol (Calle Del Sur)	1990	$	-	Need to Raise							
6	Camino Del Rey ( Triplex )	1990	$	-								
7	La Costa	1995	$	-								
8	Madeira	1991	$	-	Need To Raise							
9	Hammock Dunes Sales Center	1993	$	-								
10	34 Island Estates Parkway	1990	$	-	Rehabbed in 2021							
11	84 Island Estates Parkway	1990	$	175,000					$	175,000			
12	128 Island Estates Parkway	1990	$	175,000	Helps Reclaimed Flushing	$ 175,000						
13	172 Island Estates Parkway	1990	$	175,000	Helps Reclaimed Flushing		$ 175,000					
14	San Gabriel	1990	$	-								
15	Ocean Way South (Atlantic)	2000	$	-								
16	Ocean Waay North (Cinnamon Beach)	2000	$	-								
17	Northshore Ave	2000	$	-								
18	Ocean Crest Way (C-5)	2000	$	-								
19	Hammock Beach Parkway	2000	$	50,000							$	50,000	
20	North Oceanshore Blvd (A1A)	2000	$	-								
21	Ocean Oaks Lane	2000	$	-								
22	Yacht Harbor Drive North (Entrance)	2000	$	-								
23	Yacht Harbor Drive South (By Condo)	2000	$	-								
24	Island Estates (Pep Tank Guard House)	2000	$	-								
25											
26											
27											
	TOTALS=		$	750,000		$ 175,000	$ 175,000	$	-	$	175,000	$	-	$	50,000	

DCDD PONY PUMP INSTALLATION SCHEDULE

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

19	Hammock Beach Parkway	1990	2021	$	150,000	
4	Camino Del Mar		2023	$	150,000	

$ 150,000
$ 150,000

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

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.
Approved revised shop drawing submittals for pump and panel equipment from manufacturer to include panel component upgrades for SCADA related systems. Issued Request for Quotations and distributed with plans to qualified contractors on April 18, 2024, for installation of pump and panel equipment and additional improvements. Quotations are due from interested contractors on May 23, 2024.

Priority 7 Facilities (2023-24): LS-13, 172 IE Pkwy Status: Awaiting scope of work and fee proposal from WRB Engineering Inc.

Reclaimed System – Damage / FEMA/ FDEM Grant Activities

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 emergency repair and relocation phases for the District’s 12-inch reclaimed water main damaged during Hurricane Nicole. Final Engineering Plans and Request for Quotes packets were completed and forwarded to four qualified local underground contractors for the emergency repair. 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. Upon FEMA review of follow- up information provided by DCDD, FEMA indicated DCDD was 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.

Executed Subgrant Agreement received by the Governor’s authorized representative on July 20, 2023. 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. FDEP issued notice of permit revision on 9/8/23 for the reclaimed main relocation project.
Received reimbursement payments from State of Florida totaling $215,820.88 (or 87.5%) for Emergency Protective Measure Project.

The relocation project was publicly advertised Nov. 9, 2023, and a Pre-bid Meeting was held on Nov. 21, 2023, and two bids were received on December 14, 2023. The Engineer prepared a bid tabulation for the bids received and a recommendation for bid award to apparent low bidder, DBE Management, in the amount of
$1,513,412.00. The Board approved bid award to DBE Management for the referenced amount at the January 2024 meeting. Staff uploaded the bid results and tabulation to the FEMA portal and sent inquiry regarding project status. Upon FEMA/ CRC review of revised In-kind repair estimate and the actual bid amount/ tabulation information uploaded to portal, staff received response from Task Force Lead PDM that included CRC Cost Specialist confirmation that the current plan is to rewrite the project to reflect Relocation as a Least Cost Alternative to the In-kind repair. Once project is returned to CRC from the Hazard Mitigation Program group, a new estimate will be prepared by the CRC cost specialist based on FEMA’s Cost Estimating Format (CEF). Once the CEF is prepared, we are told the project should be near to obligation status. Staff received executed easements from HDOA, HDGC, Porto Mar, and La Grande Provence HOA’s for necessary project easements.
Received executed agreement and project schedule from Contractor and issued Notice to Proceed dated February 22, 2024. Contractor has received approved right of way permit from Flagler County. Staff prepared and issued a request for time extension for FEMA/ FDEM consideration for extending time for eligibility to receive public assistance monies for the relocation project through December 31, 2024 – awaiting approval. FEMA Environmental and Historic Preservation requested a Statement of Understanding from Dunes CDD for confirmation that we understand and will incorporate, when applicable, a list of conditions regarding National Historic Preservation Act (NHPA), Clean Water Act (CWA), Coastal Zone Management Act (CZMA), Executive Order 11988: Floodplains, and the State Hazardous Materials Waste and Solid Waste Laws (SHM&SW). Staff issued a statement of understanding to FEMA/ FDEM on 4.30.2024 confirming the District understood the conditions.

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 expenses related to previous tank deficiencies noted during the original construction activity. CROM removed tank exterior coating on portions of tank on July 15 to assist further observation of leaking. Field observations reveal approximately six (6) 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. Tank was disinfected by Contractor on August 28 and staff flushed and sampled tank and returned to operation upon attaining appropriate bacteriological clearance. Additional exterior leak repair tank injections were performed during the week of October 16 and further assessment is underway for consideration of any further needs prior to scheduling remaining tank exterior coating activities. Tank manufacturer performed additional exterior tank leak repairs in mid-February, currently monitoring with outstanding internal repairs scheduled to be performed in August 2024. Nothing new to report.

Intersection Improvements Hammock Dunes Parkway and Camino del Mar
Staff received Phase II Submittal of Roadway and Signalization Plans for intersection improvements from consultant, Kisinger Campo and Assoc., Inc. A meeting was held on Thursday March 28 to discuss staff review comments with consultant. Nothing new to report.

Water/ Wastewater/ Stormwater/ CUP Regulatory Activities
Staff received final Notice of Permit Issuance (renewal) from FDEP for the Dunes CDD Wastewater Treatment Facility FLA011602-019-DW1P/NR dated March 5, 2024. Staff preparing additional reports required by the new permit to include collection system power outage contingency and collection system action plans both due June 2024.
Staff provided additional information and received updated Draft of SJRWMD Consumptive Use Permit (CUP) renewal application from consultant (CDM). Staff reviewed draft and provided additional comments for completion of draft permit application. Draft application sent to SJRWMD review staff on 4.4.2024 for preliminary review. Currently awaiting preliminary review comments from SJRWMD staff prior to upload of official application to SJRWMD permit portal.

A Capacity Analysis Report (CAR) for the District’s water treatment, distribution, and supply facilities was prepared by consultant (CPH) with staff oversight and forwarded to the FDEP on February 16, 2024, for review and acceptance. Report findings indicate the District’s water facilities are sized appropriately to meet the estimated water demands for the next ten (10) years and beyond. Received CAR acceptance status from FDEP on April 18, 2024. Next CAR due 4.30.2029.

E.

FISCAL YEAR 2024 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 2023	$	97,153.00	$	73,888.24	131.49%	$	171,041.24	$	134,383.66	27.28%	181,158	185,818	-2.51%	31,676	145,947	3,535	$	0.944155	
NOVEMBER 2023	$	85,886.00	$	70,432.46	121.94%	$	156,318.46	$	158,315.21	-1.26%	170,165	171,147	-0.57%	28,012	139,307	2,846	$	0.918629	
DECEMBER 2023	$	88,828.00	$	72,112.33	123.18%	$	160,940.33	$	178,705.18	-9.94%	175,686	178,150	-1.38%	29,076	142,740	3,870	$	0.916068	
JANUARY 2024	$	82,241.00	$	75,287.23	109.24%	$	157,528.23	$	176,082.03	-10.54%	179,569	183,805	-2.30%	26,924	148,889	3,756	$	0.877257	
FEBRUARY 2024	$	92,448.00	$	76,151.50	121.40%	$	168,599.50	$	182,813.38	-7.78%	184,579	183,374	0.66%	30,291	150,632	3,656	$	0.913427	
MARCH 2024	$	129,352.00	$	83,427.55	155.05%	$	212,779.55	$	224,058.69	-5.03%	210,710	212,527	-0.85%	42,441	165,103	3,166	$	1.009822	
APRIL 2024	$	109,525.00	$	79,415.73	137.91%	$	188,940.73	$	205,778.71	-8.18%	201,899	198,811	1.55%	35,835	159,962	6,102	$	0.935818	
MAY 2024					$	204,354.16			197,927						
JUNE 2024					$	203,502.19			189,849						
JULY 2024					$	215,505.81			195,161						
AUGUST 2024					$	175,222.31			180,759						
SEPTEMBER 2024					$	162,633.80			169,103						
					$  2,221,355.13			2,246,431						
TOTALS=	$	685,433.00	$	530,715.04		$  1,216,148.04			1,303,766			224,255	1,052,580	26,931		
PERCENT OF TOTAL=	56.4%	43.6%		Previous YTD=	$ 1,260,136.86	Previous YTD=	1,313,632		17.2%	80.7%	2.1%		
				Increase/Decrease %=	-3%	Increase/Decrease %=	-0.75%						
CURRENT FY AVERAGES=	$	97,919.00	$	75,816.43	128.60%	$	173,735.43			186,252			32,036	150,369	3,847	$	0.9307	
														
12 MONTH PROJECTION=	$  1,175,028.00	$	909,797.21		$  2,084,825.21			2,235,027			384,437	1,804,423	46,167		
														
FY 24 BUDGETED PROJECTION=	$	2,400,000													
	12345	=Revised 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														
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 MonthToll Revenue Collected by Month
5/1/202412:55 PM	Page 1

F.

DUNES COMMUNITY DEVELOPMENT DISTRICT	
FY 2024 ADDITIONAL BUDGET ITEMS	
										
		FUND CLASSIFICATION		BOARD MEETING		
ITEM	AUTHORIZED EXPENDITURES	GENERAL	BRIDGE	W&S	STORMWATER	TOTAL	CLASSIFICATION	AUTHORIZED/DISCUSSED	NOTES	
										
1	Irrigation Line Leak on Hammock Dunes Parkway			$	8,681.60		$	8,681.60	O&M	1/12/2024	Road Patch and Road Signage	

2	
Water Plant Scrubber Line relaid/unclogging attempts			
$	40,283.48		
$	40,283.48	
O&M		
Existing line had to be relaid due to a sag	
3	Water Plant Scrubber Line - New MH			$	24,780.00		$	24,780.00	CAPITAL			
4	Reclaimed Pump Station 150Hp pump/motor repairs			$	47,496.62		$	47,496.62	O&M			
5	Well 3 Repairs			$	26,975.00		$	26,975.00	O&M			

										
	SUB-TOTALS=	$	-	$	-	$	148,216.70	$	-	$	148,216.70				
										
	UPCOMING ITEMS									
i.	RO Skid Feed Pump Failures			$	11,067.00		$	11,067.00			To date total	
ii.	Well 5 Repairs			$	33,940.00		$	33,940.00			Waiting on VFD install	
v.	Toll Arm Repairs		$	8,400.00			$	8,400.00			To date total	
vi.	April Lighning Strike - Lane 1 Damages					$	-			To date total	
										
						$	-				
	SUB-TOTALS=	$	-	$	8,400.00	$	45,007.00	$	-	$	53,407.00				
										
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	-	$	8,400.00	$  193,223.70	$	-	$	201,623.70				

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET									
A										
B										

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

Z:\Manager'sShared\Budget\Additional Budgeted ItemsAdditional Budgeted Items 5/2/20249:54 AM

G.

 Kaiti Lenhart* FLAGLER couNTY suPERv1soR oF ELEcT10Ns	
1769 E. Moody Boulevard, Building 2, Suite 101* PO Box 901 * Bunnell, Florida 32110-0901 Phone (386) 313-4170 * Fax (386) 313-4171 * www.FlaglerElections.com

April 15, 2024

Courtney Hogge Dunes CDD
475 West Town Place, Suite 114 St. Augustine, Florida 32092

RE: COD Registered Voters

Dear Courtney Hogge:

Per your request, in accordance with the requirements of Florida Statute l 90.006(3)(a)(2)(d), the total number of registered voters for the Dunes Community Development District as of April 15, 2024, is 2844.

According to Florida Statute 190.006 (3)(b) you will need to publish the qualifying petiod for candidates to run for Seat 2, 3, and 4:
Elections of board members by qualified electors held pursuant to this subsection shall be nonpartisan and shall be conducted in the manner prescribed by law for holding general elections. The district shall publish a notice of the qualifying period set by the supervisor of elections for each election at least 2 weeks prior to the start of the qualifying period.

Candidate Qualifying for the 2024 Election will be from Noon, June 10, 2024, through Noon, June 14, 2024. Any qualified elector of the district can file pape1work sta1ting May 28, 2024. Interested individuals can contact the Flagler County Elections Office to get the necessary paperwork for filing to run for office,
If you have any questions or require any further assistance, please contact this office. Thank you,
Thank you,

Katti Lenhart
Supervisor of Elections

H.

Dunes
Community Development District

Unaudited Financial Reporting
March 31, 2024

	Table of Contents	

	Balance Sheet

	General Fund

	Statement of Net Position

	Statement of Revenues, Expenses and Changes in Net Position-Water and Sewer Fund

	Statement of Revenues, Expenses and Changes in Net Position-Bridge Fund

	Statement of Revenues, Expenses and Changes in Net Position-Stormwater Fund

8-23

24

	Check Run Summary

	Assessment Receipt Schedule

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
March 31, 2024

	General	
		Fund		
ASSETS:		
Cash	$120,147	
Assessments Receivable	$46,188	
Investments	$52,526	
TOTAL ASSETS	$218,861	

LIABILITIES AND FUND BALANCES:
Liabilities:
Accounts Payable	

$7,767	
Due to Other Funds	$28,178	
TOTAL LIABILITIES	$35,946	

Fund Balances:		
Assigned:		
Current year's expenditures	$339	
Unassigned	$182,576	
TOTAL FUND BALANCES	$182,916	
		
TOTAL LIABILITIES & FUND BALANCE	$218,861	

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended March 31, 2024

EXPENSE CODE	
DESCRIPTION	GENERAL
FUND BUDGET	PRORATED BUDGET
THRU 03/31/24	ACTUAL
THRU 03/31/24	
VARIANCE	

REVENUES:						
001.300.31900.10000	Maintenance Taxes	$378,070	$378,070	$361,423	($16,648)	
001.300.36100.11000	Interest Income	$5,000	$2,500	$1,342	($1,158)	
TOTAL REVENUES		$383,070	$380,570	$362,765	($17,805)	

EXPENDITURES:						
Administrative						
001.310.51300.11000	Supervisor Fees	$14,000	$7,000	$6,000	$1,000	
001.310.51300.21000	FICA Expense	$1,071	$536	$459	$77	
001.310.51300.31100	Engineering/Software Services	$15,000	$7,500	$0	$7,500	
001.310.51300.31500	Attorney	$14,000	$7,000	$21,325	($14,325)	
001.310.51300.32000	Collection Fees/Payment Discount	$17,000	$17,000	$19,953	($2,953)	
001.310.51300.32200	Annual Audit	$3,500	$3,500	$438	$3,063	
001.310.51300.34000	Management Fees	$10,290	$5,145	$5,145	$0	
001.310.51300.35100	Computer Time	$1,000	$500	$500	$0	
001.310.51300.40000	Travel Expenses	$1,000	$500	$143	$357	
001.310.51300.42000	Postage & Express Mail	$4,000	$2,000	$1,430	$570	
001.310.51300.42500	Printing	$2,500	$1,250	$252	$998	
001.310.51300.45000	Insurance	$31,281	$31,281	$40,854	($9,573)	
001.310.51300.48000	Advertising Legal & Other	$2,000	$1,000	$1,094	($94)	
001.310.51300.49000	Bank Charges	$1,000	$500	$11	$489	
001.310.51300.49100	Contingencies	$9,000	$4,500	$4,538	($38)	
001.310.51300.51000	Office Supplies	$1,000	$500	$1,257	($757)	
001.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$500	$0	$500	
001.320.53800.12000	Salaries	$107,257	$53,629	$52,602	$1,026	
001.320.53800.21000	FICA Taxes	$9,846	$4,923	$3,861	$1,062	
001.320.53800.22000	Pension Expense	$10,726	$5,363	$5,014	$349	
001.320.53800.23000	Health Insurance Benefits	$19,195	$9,597	$7,948	$1,649	
001.320.53800.24000	Workers Comp Insurance	$1,398	$699	$1,116	($418)	
001.320.53800.64000	Capital Improvements	$0	$0	$0	$0	
TOTAL ADMINISTRATIVE		$277,063	$164,422	$173,938	($9,517)	
General System Maintenance						
001.320.53800.43000	Electric (7 Aerators)	$0	$0	$0	$0	
001.320.53800.46500	Lake Maintenance	$0	$0	$0	$0	
001.320.53800.46200	Landscaping	$35,000	$17,500	$20,927	($3,427)	
001.320.53800.52100	Grass Carp	$0	$0	$0	$0	
001.320.53800.46700	Storm Drain System Maintenance	$0	$0	$0	$0	
001.320.53800.46000	Building Maintenance	$33,000	$16,500	$16,736	($236)	
001.320.53800.46300	Tree & Shrub Removal	$5,000	$2,500	$0	$2,500	
001.320.53800.49200	R&M-Floating Fountains	$0	$0	$0	$0	
001.320.53800.49300	R&R-Equipment	$500	$250	$0	$250	
001.320.53800.64000	Maintenance Reserves	$32,847	$16,424	$0	$16,424	
001.320.53800.64002	Consultant Fees	$0	$0	$0	$0	
TOTAL GENERAL SYSTEM MAINTENANCE	$106,347	$53,174	$37,663	$15,510	
					
TOTAL EXPENDITURES	$383,410	$217,595	$211,602	$5,994	
					
Excess (deficiency) of revenues over (under) expenditures	($339)	$162,975	$151,164	($11,812)	
					
Net change in fund balance	($339)	$162,975	$151,164	($11,812)	

FUND BALANCE - BEGINNING	
$339		
$31,752		
FUND BALANCE - ENDING	$0		$182,916		

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS

		9/30/2023-Unaudited				2/29/24				3/31/24				
		Major Funds				Major Funds				Major Funds				
	Water, Sewer and	Intracoastal	Stormwater		Water, Sewer and	Intracoastal	Stormwater		Water, Sewer and	Intracoastal	Stormwater			
	Effluent Reuse	Waterway Bridge	Fee		Effluent Reuse	Waterway Bridge	Fee		Effluent Reuse	Waterway Bridge	Fee			
	Enterprise Fund	Enterprise Fund	Enterprise Fund		Enterprise Fund	Enterprise Fund	Enterprise Fund		Enterprise Fund	Enterprise Fund	Enterprise Fund		Total	
ASSETS:														
Current Assets:														
Cash and Cash Equivalents:														
Cash - Operating Account	$173,840	$888,656	$105,752		$248,401	$832,179	$213,621		$344,284	$818,566	$196,918		$1,359,767	
Cash - Operating Account - Renewal & Replacemen	---	$0	---		$91,204	---	---		$91,204	---	---		$91,204	
Cash - On Hand	---	$2,800	---		---	$2,800	---		---	$2,800	---		$2,800	
Petty Cash	---	$5,614	---		---	$5,316	---		---	$5,275	---		$5,275	
Investments:														
State Board - Surplus Funds	$1	$2	---		$1	$2	$0		$1	$2	$0		$3	
Raymond James - Enhanced Savings	$4,047,371	$9,381,390	$303,807		$3,926,597	$5,003,646	$310,500		$3,926,597	$5,003,646	$311,777		$9,242,020	
Raymond James - Money Market	$573	$1,148	$0		$583	$4,551,922	---		$583	$4,542,103	---		$4,542,686	
Receivables														
Utility Billing	$325,240	$5,610	$0	$285,457	---	$0	$284,886	---	$0	$284,886	
FSA Receivable	$0	---	$0	---	$10,538	$0	---	$11,356	$0	$11,356	
Unbilled Accounts Receivable	$135,238	---	$19,089	---	---	---	---	---	---	$0	
Due from Other Sources	$215,832	$88,919	---	$0	---	$0	$0	---	$0	$0	
Due from Other Funds	---	---	$76,176	$244	$177,895	$38,478	$4,362	$303,585	$44,289	$352,236	
Noncurrent Assets:											
Prepaids	$24,301	$4,232	$1,216	$0	$14,706	---	$0	$19,991	---	$19,991	
Deposits	$1,000	---	$0	$1,000	---	$0	$1,000	---	$0	$1,000	
Capital Assets:											
Land	$875,488	$85,000	$0	$875,488	$85,000	$0	$875,488	$85,000	$0	$960,488	
Plant-Expansion (Net)	$3,602,374	---	$0	$3,602,374	---	$0	$3,602,374	---	$0	$3,602,374	
Maintenance Building (Net)	$32,765	---	$0	$32,765	---	$0	$32,765	---	$0	$32,765	
Equipment (Net)	$1,360,524	$875	$0	$1,360,524	$875	$0	$1,360,524	$875	$0	$1,361,399	
Roadways (Net)	---	$2,260,747	$0	---	$2,260,747	$0	---	$2,260,747	$0	$2,260,747	
Bridge Facility (Net)	---	$6,543,168	$0	---	$6,543,168	$0	---	$6,543,168	$0	$6,543,168	
Improvements Other than Buildings (Net)	$12,474,832	---	$0	$12,474,832	---	$0	$12,474,832	---	$0	$12,474,832	
Construction in Progress	$7,509,417	$0	---	$7,509,417	$0	$0	$7,509,417	$0	$0	$7,509,417	
TOTAL ASSETS	$30,778,796	$19,268,161	$506,040	$30,408,886	$19,488,795	$562,599	$30,508,317	$19,597,112	$552,984	$50,658,414	

LIABILITIES:
Current Liabilities:
Accounts Payable	$360,456	$8,619	$6,225	$126,125	$10,859	$7,051	$250,169	$17,271	$6,921	$274,361	
Retainage Payable	---	---	$0	---	---	$0	---	---	$0	$0	
Due to Other Funds	$101,401	---	$3,953	$183,020	---	$18,456	$324,058	---	---	$324,058	
Noncurrent Liabilities:											
Unearned Revenue	---	$23,500	---	---	---	---	---	---	---	$0	
Utility Deposits	$1,347	---	$0	$1,347	---	$0	$1,347	---	$0	$1,347	
Customer Refunds Due	$3,350	---	$0	$3,350	---	$0	$3,350	---	$0	$3,350	
Prepaid Connection Fees	$685,073	---	$0	$685,073	---	$0	$667,573	---	$0	$667,573	
Deferred Toll Revenue (2)	---	$554,993	$0	---	$554,993	$0	---	$554,993	$0	$554,993	
TOTAL LIABILITIES	$1,151,627	$587,112	$10,177	$998,914	$565,852	$25,507	$1,246,497	$572,264	$6,921	$1,825,682	

NET POSITION											
Net Invested in Capital Assets	$25,855,400	$8,889,789	$0	$25,855,400	$8,889,789	$0	$25,855,400	$8,889,789	$0	$34,745,189	
Unrestricted	$3,771,769	$9,791,260	$495,862	$3,554,573	$10,033,154	$537,092	$3,406,421	$10,135,059	$546,063	$14,087,543	
TOTAL NET POSITION	$29,627,168	$18,681,049	$495,862	$29,409,972	$18,922,943	$537,092	$29,261,820	$19,024,848	$546,063	$48,832,732	

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

Page 3

OPERATNG REVENUES:
041.300.34300.30000	
Water Revenue	
$1,177,441	
$588,720	
$481,318	
($107,402)	
041.300.34300.50000	Sewer Revenue	$996,881	$498,440	$426,292	($72,148)	
041.300.34300.76000	Irrigation/Effluent	$1,373,336	$686,668	$539,555	($147,114)	
041.300.34300.10000	Meter Fees	$22,000	$11,000	$17,700	$6,700	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$15,000	$7,500	$18,000	$10,500	
041.300.36900.10000	CPC Effluent Agreement	$40	$40	$40	$0	
041.300.34900.10200	Backflow Preventor/Misc.	$4,282	$2,141	$1,942	($199)	
041.300.36900.10000	Misc. Income / Penalty	$30,000	$15,000	$8,258	($6,743)	
TOTAL OPERATING REVENUES		$3,618,980	$1,809,510	$1,493,105	($316,405)	

OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$25,000	
$0	
$25,000	
041.310.51300.31500	Attorney	$5,000	$2,500	$12,171	($9,671)	
041.310.51300.32200	Annual Audit	$7,875	$3,938	$1,563	$2,375	
041.310.51300.34000	Management Fees	$23,153	$11,576	$11,577	($0)	
041.310.51300.40000	Travel Expenses	$16,000	$8,000	$11,276	($3,276)	
041.310.51300.42000	Postage & Express Mail	$5,000	$2,500	$2,347	$153	
041.310.51300.42500	Printing & Mailing Utility Bills	$16,000	$8,000	$8,470	($470)	
041.310.51300.48000	Advertising Legal & Other	$4,000	$2,000	$0	$2,000	
041.310.51300.49000	Bank Charges	$3,000	$1,500	$11	$1,489	
041.310.51300.49100	Contingencies	$10,000	$5,000	$3,832	$1,168	
041.310.51300.51000	Office Supplies and Equipment	$16,000	$8,000	$5,950	$2,050	
041.310.51300.54000	Dues, Licenses & Subscriptions	$16,000	$8,000	$6,451	$1,549	
041.310.51300.54200	Permits Fees WTP & WWTP	$10,000	$5,000	$4,600	$400	
041.310.51300.55000	Land Leases & Easement Fees	$14,000	$7,000	$0	$7,000	
041.310.53600.12000	Salaries, including Overtime	$959,588	$479,794	$464,096	$15,698	
041.310.53600.21000	FICA Taxes	$88,090	$44,045	$31,981	$12,064	
041.310.53600.22000	Pension Plan	$95,959	$47,979	$41,894	$6,085	
041.310.53600.23000	Insurance Benefits (Medical)	$171,728	$85,864	$48,846	$37,018	
041.310.53600.24000	Workers Compensation Insurance	$12,503	$6,251	$9,846	($3,595)	
041.310.53600.25000	Unemployment Benefits	$3,000	$1,500	$0	$1,500	
041.310.53600.25000	Bad Debt Expense	$1,000	$500	$0	$500	
041.310.53600.41000	Telephone	$48,000	$24,000	$27,601	($3,601)	
041.310.53600.41002	Payment Processing Service	$15,000	$7,500	$7,508	($8)	
041.310.53600.44000	Equipment Rentals & Leases	$8,000	$4,000	$4,462	($462)	
041.310.53600.45000	Insurance	$172,043	$172,043	$126,716	$45,328	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$10,000	$7,749	$2,251	
041.310.53600.52000	Supplies/Equipment General	$7,000	$3,500	$915	$2,585	
041.310.53600.52010	Tools	$16,000	$8,000	$1,168	$6,832	
041.310.53600.52055	Uniforms/Supplies/Services	$16,000	$8,000	$14,060	($6,060)	
041.310.53600.52100	Fuel for Vehicles	$3,000	$1,500	$5,986	($4,486)	
041.310.53600.54100	Training & Travel Expenses	$6,000	$3,000	$3,968	($968)	
TOTAL ADMINISTRATIVE		$1,838,938	$1,005,491	$865,043	$140,448	

Water System
041.320.53600.34800	
Water Quality Testing	
$33,000	
$16,500	
$15,377	
$1,123	
041.320.53600.43000	Electric	$149,000	$74,500	$67,804	$6,696	
041.320.53600.43100	Bulk Water Purchases	$30,000	$15,000	$42	$14,958	
041.320.53600.44000	Equipment Rentals & Leases	$500	$250	$0	$250	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$170,000	$85,000	$178,341	($93,341)	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$50,000	$25,000	$20,074	$4,926	
041.320.53600.52000	Plant Operating Supplies	$25,000	$12,500	$9,599	$2,901	
041.320.53600.52200	Chlorine & Other Chemicals	$305,000	$152,500	$170,440	($17,940)	
041.320.53600.61000	Meters New & Replacement	$60,000	$30,000	$0	$30,000	
TOTAL WATER SYSTEM		$822,500	$411,250	$461,677	($50,427)	
Sewer System 041.330.53600.34800	

Water Quality Testing	

$27,000	

$13,500	

$13,228	

$272	
041.330.53600.34900	Sludge Disposal	$121,500	$60,750	$34,650	$26,100	
041.330.53600.43000	Electric	$77,000	$38,500	$50,430	($11,930)	
041.330.53600.44000	Equipment Rentals & Leases	$1,000	$500	$0	$500	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$135,000	$67,500	$85,072	($17,572)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$12,500	$7,744	$4,756	
041.330.53600.46075	Lift Station Repair and Maintenance	$60,000	$30,000	$27,296	$2,704	
041.330.53600.52000	Plant Operating Supplies	$12,000	$6,000	$2,811	$3,189	
041.330.53600.52200	Chlorine & Other Chemicals	$50,000	$25,000	$22,549	$2,451	
TOTAL SEWER SYSTEM		$508,500	$254,250	$243,781	$10,469	
Irrigation System 041.340.53600.34800	

Water Quality Testing	

$500	

$250	

$0	

$250	
041.340.53600.43000	Electric	$72,000	$36,000	$28,576	$7,424	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$150,000	$75,000	$91,163	($16,163)	
041.340.53600.44000	Equipment Rentals & Leases	$35,000	$17,500	$11,023	$6,477	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$90,000	$45,000	$68,347	($23,347)	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$42,000	$21,000	$23,102	($2,102)	
041.340.53600.61000	Meters New & Replacement	$60,000	$30,000	$1,211	$28,789	
TOTAL IRRIGATION SYSTEM		$449,500	$224,750	$223,422	$1,328	

Contribution to Reserves 041.310.51300.63100	

Renewal and Replacement	

$273,613	

$91,204	

$91,204	

$0	
TOTAL CONTRIBUTIONS TO RESERVES	$273,613	$91,204	$91,204	$0	
					
TOTAL OPERATING EXPENSES	$3,893,051	$1,986,945	$1,885,127	$101,818	
					
OPERATING INCOME (LOSS)	($274,071)	($177,435)	($392,022)	($214,587)	

NON OPERATING REVENUE (EXPENSES)					
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$2,266,271	$1,133,136	$0	($1,133,136)	
041.300.22300.10000	Connection Fees - W/S	($20,000)	($10,000)	$0	$10,000	
041.300.36100.10000	Interest Income	$135,000	$67,500	$79,236	$11,736	
041.310.51300.64000	Capital Improvements	($2,107,200)	($1,053,600)	($143,766)	$909,834	
TOTAL NON OPERATING REVENUE (EXPENSES)	$274,071	$137,036	($64,530)	($201,566)	
					
CHANGE IN NET POSITION	$0	($40,399)	($456,552)	($416,153)	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$23,769,663 		
TOTAL NET POSITION - ENDING	$0		$23,313,110		

Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2024

EXPENSE CODE	
DESCRIPTION	BRIDGE FUND BUDGET	PRORATED BUDGET THRU 03/31/24	ACTUAL THRU 03/31/24	
VARIANCE	

OPERATING REVENUES:						
042.300.34900.10000	Toll Collections/Book Sales	$2,400,000	$1,200,000	$1,046,483	($153,517)	
042.300.36900.10000	Miscellaneous Income	$20,000	$10,000	$23,765	$13,765	
TOTAL OPERATING REVENUES		$2,420,000	$1,210,000	$1,070,249	($139,751)	

OPERATING EXPENSES						
Administrative						
042.310.51300.31100	Engineering	$5,000	$2,500	$0	$2,500	
042.310.51300.31500	Attorney	$5,000	$2,500	$0	$2,500	
042.310.51300.32200	Annual Audit	$6,125	$3,063	$1,563	$1,500	
042.310.51300.34000	Management Fees	$18,008	$9,004	$9,004	($0)	
042.310.51300.49000	Bank Charges	$6,000	$3,000	$249	$2,751	
042.310.51300.49100	Contingencies	$5,000	$2,500	$667	$1,833	
TOTAL ADMINISTRATIVE		$45,133	$22,566	$11,483	$11,084	

Toll Facility						
042.320.54900.12000	Salaries	$690,690	$345,345	$355,950	($10,605)	
042.320.54900.21000	FICA Taxes	$60,797	$30,399	$26,599	$3,799	
042.320.54900.22000	Pension Plan	$52,023	$26,012	$22,498	$3,514	
042.320.54900.23000	Insurance Benefits (Medical)	$93,101	$46,550	$28,583	$17,968	
042.320.54900.24000	Workers Compensation Insurance	$6,778	$3,389	$5,431	($2,041)	
042.320.54900.34300	Contractual Support	$92,000	$46,000	$14,392	$31,608	
042.320.54900.34500	Payroll Processing Fee	$35,000	$17,500	$18,588	($1,088)	
042.320.54900.34600	Credit Card Processing Fee	$54,000	$27,000	$27,304	($304)	
042.320.54900.40000	Travel Expenses	$500	$250	$143	$107	
042.320.54900.41000	Telephone	$24,000	$12,000	$6,612	$5,388	
042.320.54900.42500	Printing	$8,000	$4,000	$3,709	$291	
042.320.54900.43000	Utility Services	$20,000	$10,000	$10,842	($842)	
042.320.54900.45000	Insurance	$156,403	$156,403	$165,977	($9,574)	
042.320.54900.45001	Insurance Claims	$0	$0	$0	$0	
042.320.54900.46000	Repairs & Maintenance	$88,000	$44,000	$76,171	($32,171)	
042.320.54900.46002	Repairs & Maintenance-Parkway	$184,000	$92,000	$105,240	($13,240)	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$4,500	$2,250	$1,761	$489	
042.320.54900.52000	Operating Supplies	$22,000	$11,000	$8,378	$2,622	
TOTAL TOLL FACILITY		$1,591,793	$874,098	$878,178	($4,080)	

Maintenance Reserves & Community Projects	
042.320.54900.65000	Maintenance Reserves	$563,575	$281,788	$0	$281,788	
042.310.51300.60002	Parkway Capital Expenditures	$25,000	$12,500	$0	$12,500	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS	$588,575	$294,288	$0	$294,288	
					
TOTAL OPERATING EXPENSES	$2,225,500	$1,190,952	$889,660	$301,291	
					
OPERATING INCOME (LOSS)	$194,500	$19,048	$180,588	$161,540	

NON OPERATING REVENUE (EXPENSES)					
042.300.36100.11000	Interest Income	$427,500	$213,750	$163,211	($50,539)	
042.320.54900.64000	Capital Improvements	($622,000)	($311,000)	$0	$311,000	
042.300.38300.10000	Intergovernmental Transfer	$0	$0	$0	$0	
042.300.38100.10000	Transfer to General Fund	$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	($194,500)	($97,250)	$163,211	$260,461	
					
CHANGE IN NET POSITION	$0	($78,201)	$343,800	$422,001	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$18,003,548 		
TOTAL NET POSITION - ENDING	$0		$18,347,347		

Page 6

Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2024

EXPENSE CODE	
DESCRIPTION	STORMWATER FUND BUDGET	PRORATED BUDGET THRU 03/31/24	ACTUAL THRU 03/31/24	
VARIANCE	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$456,516	

$228,258	

$211,194	

($17,064)	
043.300.36900.10000	Miscellaneous Income	$0	$0	$0	$0	
TOTAL OPERATING REVENUES		$456,516	$228,258	$211,194	($17,064)	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$12,500	

$0	

$12,500	
043.310.51300.31500	Attorney	$5,000	$2,500	$4,906	($2,406)	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$1,000	$500	$0	$500	
043.310.51300.32200	Annual Audit	$4,000	$2,000	$438	$1,563	
043.310.51300.34000	Management Fees	$5,250	$2,625	$2,625	$0	
043.310.51300.35100	Computer Time	$500	$250	$0	$250	
043.310.51300.40000	Travel Expenses	$1,000	$500	$143	$357	
043.310.51300.42000	Postage & Express Mail	$500	$250	$0	$250	
043.310.51300.42500	Printing	$500	$250	$0	$250	
043.310.51300.45000	Insurance	$31,281	$31,281	$37,025	($5,744)	
043.310.51300.48000	Advertising Legal & Other	$1,000	$500	$0	$500	
043.310.51300.49000	Bank Charges	$600	$300	$0	$300	
043.310.51300.49100	Contingencies	$4,000	$2,000	$7,495	($5,495)	
043.310.51300.51000	Office Supplies	$1,000	$500	$0	$500	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$500	$0	$500	
043.320.53600.12000	Salaries	$95,959	$47,979	$44,823	$3,157	
043.320.53600.21000	FICA Taxes	$8,809	$4,404	$3,266	$1,138	
043.320.53600.22000	Pension Expense	$9,596	$4,798	$4,420	$378	
043.320.53600.23000	Health Insurance Benefits	$17,173	$8,586	$6,811	$1,775	
043.320.53600.24000	Workers Comp Insurance	$1,250	$625	$1,007	($381)	
043.320.53600.64000	Capital Improvements (See Capital Improvements List)	$50,000	$25,000	$6,044	$18,956	
TOTAL ADMINISTRATIVE		$264,417	$147,849	$119,002	$28,847	
Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$19,000	

$9,500	

$6,631	

$2,869	
043.320.53600.46200	Landscaping	$5,000	$2,500	$769	$1,731	
043.320.53600.46500	Lake Maintenance	$79,499	$39,750	$32,364	$7,386	
043.320.53600.46700	Storm Drain System Maintenance	$60,000	$30,000	$9,475	$20,525	
043.320.53600.49300	Repair and Replacement Equipment	$4,000	$2,000	$723	$1,277	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$5,000	$0	$5,000	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$1,500	$0	$1,500	
043.320.53600.34000	Maintenance Reserves	$29,600	$14,800	$0	$14,800	
TOTAL STORMWATER SYSTEM MAINTENANCE	$210,099	$105,050	$49,961	$55,088	
					
TOTAL OPERATING EXPENSES	$474,516	$252,898	$168,963	$83,935	
					
OPERATING INCOME (LOSS)	($18,000)	($24,640)	$42,231	$66,871	

NON OPERATING REVENUE (EXPENSES)					
042.300.36100.11000	Interest Income	$18,000	$9,000	$7,970	($1,030)	
TOTAL NON OPERATING REVENUE (EXPENSES)	$18,000	$9,000	$7,970	($1,030)	
					
CHANGE IN NET POSITION	$0	($15,640)	$50,201	$65,841	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$495,862 		
TOTAL NET POSITION - ENDING	$0		$546,063		

Page 7

I.

Dunes CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2024

Date Received	
Gross Assessments Received	
Discounts/ Penalties	
Commissions Paid	
Net Amount Received	$377,951.00
General Fund 100%	$377,951.00
Total 100%	

11/15/23	
$61,128.52	
$2,470.87	
$1,173.15	
$57,484.50	
$57,484.50	
$57,484.50	
11/29/23	$70,647.14	$2,824.80	$1,356.45	$66,465.89	$66,465.89	$66,465.89	
12/13/23	$153,773.08	$6,126.03	$2,952.94	$144,694.11	$144,694.11	$144,694.11	
12/28/23	$8,497.18	$258.58	$164.77	$8,073.83	$8,073.83	$8,073.83	
01/30/24	$20,399.32	$514.46	$397.70	$19,487.16	$19,487.16	$19,487.16	
02/27/24	$39,329.31	$755.70	$771.47	$37,802.14	$37,802.14	$37,802.14	
03/27/24	$7,648.13	$34.13	$152.28	$7,461.72	$7,461.72	$7,461.72	
	$361,422.68	$12,984.57	$6,968.76	$341,469.35	$341,469.35	$341,469.35	

Percent Collected	
95.63%						

J.

DUNES COMMUNITY DEVELOPMENT DISTRICT

	Check Run Summary		
	April 12, 2024		
Fund	Check Numbers	Amount	

General Fund	
6873-6879	
$10,090.06	
Water and Sewer	19972-20022	$196,779.68	
Bridge Fund	8856-8878	$60,079.32	
Stormwater Fund	83-88	$16,703.15	
Total		$283,652.21	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	9
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/11/24 00303	3/01/24 17DRVKNN 202402 310-51300-51000	*	407.30
SUPPLIES
AMAZON CAPITAL SERVICES	407.30 006873
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00280	3/02/24 5986	202403 310-51300-49100	*	146.00
WEB MAINT-03/24
VGLOBALTECH	146.00 006874

320-53800-46000	*	860.02	
320-53800-46000	*	320.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00141	2/23/24 85523180 202403
SVCS-03/24 2/23/24 85525800 202403
SVCS-03/24
WASTE MANAGEMENT INC. OF FLORIDA	1,180.02 006875

3/21/24 00129	2/29/24	
	2/29/24	
	2/29/24	
	2/29/24	
	3/14/24	

310-51300-31500	*	2,624.31	
300-13100-10400	*	825.00	
310-51300-31500	*	825.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
18916	202402
SVCS-02/24 18916	202402
SVCS-02/24 18916	202402

300-20700-10000	*	825.00-	
310-51300-31500	*	1,500.00	

SVCS-02/24 18916	202402
SVCS-02/24 18917	202402
SVCS-02/24
CHIUMENTO LAW PLLC	4,949.31 006876
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00109	3/01/24 691	202403 310-51300-34000	*	857.50
MGMT FEES-03/24
3/01/24 691	202403 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
3/01/24 691	202403 310-51300-51000	*	25.00
OFFICE SUPPLIES
3/01/24 691	202403 310-51300-42500	*	102.60
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	1,068.43 006877
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00302	3/01/24 898	202403 320-53800-46200	*	1,800.00
MAINT-03/24
PLANT LIFE LAWN MAINTENANCE	1,800.00 006878
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00191	3/13/24 17027	202403 310-51300-51000	*	539.00
SVCS-03/24
VINNY THE PRINTER INC	539.00 006879
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK F	10,090.06
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	10
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
320-53600-46000	*	243.50			
330-53600-46000	*	243.50			
300-13100-10000	*	243.50			
320-53800-46000	*	243.50			
300-20700-10100	*	243.50-			

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

3/11/24 00835	2/21/24	
	2/21/24	
	2/21/24	
	2/21/24	
	2/21/24	

5013	202402
SVCS-02/24 5013	202402
SVCS-02/24 5013	202402
SVCS-02/24 5013	202402
SVCS-02/24 5013	202402
SVCS-02/24
ALL SEASON HOME SOLUTION LLC	730.50 019972
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01789	3/01/24 1CVHWDXV 202402 320-53600-52000	*	295.91
PURCHASES 02/24
3/01/24 1DXWNVFY 202402 310-53600-52055	*	403.55
PURCHASES 02/24
3/01/24 1TGPRM6X 202402 330-53600-46000	*	339.04
PURCHASES 02/24
AMAZON CAPITAL SERVICES	1,038.50 019973
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01993	3/04/24 0085890I 202403 320-53600-46000	*	617.52
SUPPLIES
CARL ERIC JOHNSON INC	617.52 019974
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01847	3/04/04 90200043 202403 310-51300-64009	*	7,236.00
UTILITY RATE STUDY
3/04/24 90200042 202403 310-51300-64004	*	4,451.00
CONSUMPTIVE USE PERMIT
CDM SMITH INC	11,687.00 019975

3/11/24 00305	2/23/24	
	2/23/24	
	2/23/24	
	2/23/24	
	2/23/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
16214372 202402 320-53600-43100	*	2.33
SVCS-02/24
16214939 202402 320-53600-43100	*	4.66
SVCS-02/24
16216618 202402 320-53600-43100	*	2.33
SVCS-02/24
16217788 202402 340-53600-43300	*	23,712.90
SVCS THRU 02/24
16222344 202402 340-53600-43300	*	69.73
SVCS-02/24
CITY OF PALM COAST-UTILITY DEPT.	23,791.95 019976
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00437	1/23/24 CI-12546 202401 330-53600-46075	*	375.00
SVCS-01/23/24
3/06/24 CI-13422 202403 330-53600-46075	*	317.00
SVCS-03/01/24
COREY ENTERPRISES	692.00 019977
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	11
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/11/24 00542	2/23/24 157407	202402 310-51300-64005	*	1,041.39
SVCS THRU 02/23/24
CPH ENGINEERS, INC.	1,041.39 019978

310-53600-44000	*	41.44	
310-53600-44000	*	55.80	
310-53600-44000	*	105.88	
310-53600-44000	*	26.43	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

COPIER	LEASE	
178147	202402	
COPIER	LEASE	
178148	202402	
COPIER	LEASE	
178149	202402	
COPIER	LEASE	

3/11/24 01265	2/29/24 178146	202402
2/29/24
2/29/24
2/29/24
DOCUMENT TECHNOLOGIES	229.55 019979
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00047	3/05/24 84288317 202402 310-51300-42000	*	32.57
DELIVERIES THRU 02/23/24
FEDEX	32.57 019980

3/11/24 00013	2/23/24	
	2/23/24	
	2/23/24	
	2/23/24	
	2/23/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	

330-53600-43000	*	258.34	
330-53600-43000	*	106.11	
330-53600-43000	*	52.57	
330-53600-43000	*	228.71	
330-53600-43000	*	122.80	
330-53600-43000	*	44.09	
330-53600-43000	*	102.26	
330-53600-43000	*	241.79	
330-53600-43000	*	63.15	
330-53600-43000	*	26.75	
330-53600-43000	*	30.92	
330-53600-43000	*	95.57	
330-53600-43000	*	27.99	
340-53600-43000	*	25.66	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
04682-02 202402
SVCS-02/24 49253-02 202402
SVCS-02/24 90108-02 202402
SVCS-02/24 90294-02 202402
SVCS-02/24 91016-02 202402
SVCS-02/24 00180-02 202402
SVCS-02/24 01669-02 202402
SVCS-02/24 06441-02 202402
SVCS-02/24 06618-02 202402
SVCS-02/24 06682-02 202402
SVCS-02/24 09639-02 202402
SVCS-02/24 09681-02 202402
SVCS-02/24 10476-02 202402
SVCS-02/24 13564-02 202402
SVCS-02/24
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	12
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
330-53600-43000	*	29.42			
340-53600-43000	*	4,438.54			
320-53600-43000	*	12,063.63			
330-53600-43000	*	32.67			
330-53600-43000	*	2,072.21			
330-53600-43000	*	28.21			
330-53600-43000	*	26.75			
330-53600-43000	*	29.52			
330-53600-43000	*	71.26			
330-53600-43000	*	3,667.13			
330-53600-43000	*	50.69			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO
31053-02 202402
SVCS-02/24 35422-02 202402
SVCS-02/24 38339-02 202402
SVCS-03/24 41474-02 202402
SVCS-02/24 54287-02 202402
SVCS-02/24 54554-02 202402
SVCS-02/24 64405-02 202402
SVCS-02/24 80187-02 202402
SVCS-02/24 83014-02 202402
SVCS-02/24 89460-02 202402
SVCS-02/24 94444-02 202402
SVCS-02/24
FLORIDA POWER & LIGHT CO.	23,936.74 019982

202402	330-53600-46000	*	57.60-	
202402	330-53600-46000	*	74.56	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00057	2/07/24 90117676
RETURN 2/21/24 90274646
SUPPLIES
GRAINGER	16.96 019983
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00722	2/28/24 037E8695 202402 320-53600-46000	*	99.32
SUPPLIES
2/28/24 037E8695 202402 330-53600-46000	*	99.33
SUPPLIES

HARRINGTON	INDUSTRIAL PLASTICS	LLC		
- - - - - - - - - - - - - - -	- - - - - - - - - -	- -	-	-	- -	-	-	-	-	-	- - - - -	

3/04/24 037E8760 202402 320-53600-46000	*	3,187.36 SUPPLIES

- - - - - - - - - - - - - - - - -
3/11/24 00515	2/28/24 6699401
SUPPLIES 2/29/24 6700209
SUPPLIES 3/06/24 6703685
SUPPLIES

3,386.01 019984

202402	320-53600-52200	*	4,462.05	
202402	320-53600-52200	*	5,970.04	
202403	320-53600-52200	*	8,072.14	

- - - - - - - -

HAWKINS,INC.	18,504.23 019985

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	13
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/11/24 01380	2/29/24 257611	202402 310-51300-42500	*	2,309.30
SVCS-02/24
INFOSEND INC	2,309.30 019986
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01247	2/29/24 16163017 202403 310-53600-44000	*	171.06
COPIER LEASE
LEAF	171.06 019987
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01138	2/29/24 75988452 202402 320-53600-52200	*	377.58
CO2 BULK
NUCO2	377.58 019988
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00688	2/15/24 042158	202402 330-53600-52200	*	903.65
SUPPLIES
2/15/24 042158	202402 320-53600-52200	*	1,807.30
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,710.95 019989
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00569	3/01/24 27378	202403 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	1,925.00 019990
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00661	2/29/24 PS-INV10 202402 310-51300-54000	*	57.97
ASSESSMENT BILLING FY2024
SUNSHINE STATE ONE CALL OF FLORIDA	57.97 019991
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02005	1/29/24 30238879 202401 320-53600-46000	*	4,192.64
SUPPLIES
TEAM TECHNICAL SERVICES	4,192.64 019992
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00214	2/29/24 INV00291 202402 320-53600-52000	*	150.64
SUPPLIES
USA BLUEBOOK	150.64 019993
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 01767	2/27/24 50288431 202402 310-53600-44000	*	170.00
COPIER LEASE
WELLS FARGO VENDOR FIN SVCS LLC	170.00 019994
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00862	2/26/24 3556D133 202402 330-53600-46075	*	9,898.05 SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	9,898.05 019995
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02006	3/06/24 03062024 202403 300-34300-30000	*	13.90
REFUND-CLSD ACCT
JOHN N ELLIOT TTE	13.90 019996
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	14
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/11/24 00469	3/06/24 03062024 202403 300-34300-30000	*	98.14
REFUND-CLSD ACCT
THOMAS A. GENERAZIO	98.14 019997
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02007	3/06/24 03062024 202403 300-34300-30000	*	83.75
REFUND-CLSD ACCT
ICI HOMES	83.75 019998
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02008	3/06/24 03062024 202403 300-34300-30000	*	102.88
REFUND-CLSD ACCT
WILLIAM M MAYHEW JR	102.88 019999
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02009	3/06/24 03062024 202403 300-34300-30000	*	5.00
REFUND-CLSD ACCT
MATTHEW & EUGENIE MCDONALD	5.00 020000
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 02010	3/06/24 03062024 202403 300-34300-30000	*	228.48
REFUND-CLSD ACCT
JANET PAULIKAS	228.48 020001
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/24 01998	2/12/24 02122024 202402 300-34300-30000	*	22.27
REFUND-CLSD ACCT

- - - - - - - - - - - - - - - - - - - -

KIMBERLEY KANGOS	22.27 020002

- - - - - - - - - - - - - - - - - - - - - - - - -	-	- -
*	-	-	-	-	-	-	- - - 860.72	
ECONOMY ELECTRIC
- - - - - - - - - - - - - - -	COMPANY
- - - -	
-	
-	
-	
-	
-	
-	
-	
- -	
-	
-	
-	
-	
-	
-	
- - -	
		*							805.13	

- - - - - - - - -

3/19/24 00770	1/16/24 43461	202401 330-53600-46000
SVCS-01/04/24
- - - - - - - - - - - - - - - - - - - -
3/21/24 00355	3/01/24 28728975 202402 310-53600-41000

AT&T MOBILITY
- - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -
*	-	-	-	-	-	- - - - 2,126.43	
CARL
- - - - - - - - -	ERIC JOHNSON INC
- - - - - - - - -	
-	
-	
-	
-	
-	
-	
-	
-	
- -	
-	
-	
-	
-	
-	
- - - -	

SVCS-02/24
- - - - - - - - - - - - - - - - - - - -
3/21/24 01993	1/30/24 0085398- 202402 320-53600-46000
SUPPLIES

310-51300-31500	*	660.00	
310-51300-31500	*	1,410.00	

- - - - - - - - - - - - - - - - - - - -
3/21/24 01746	3/14/24 18910	202402
SVCS-02/24 3/14/24 18914	202401

CHIUMENTO LAW PLLC		
- - - - - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

SVCS-01/24

	*								93.57	
	*								78.00	
DOCUMENT TECHNOLOGIES
- - - - - - - - - - - - - - - - - -	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
- - -	

- - - - - - - - - - - - - - - - - - - -
3/21/24 01265	1/31/24 177449	202401 310-53600-44000
COPIER LEASE
1/31/24 177451	202401 310-53600-44000
COPIER LEASE
- - - - - - - - - - - - - - - - - - - -

860.72 020003
- - - - - - - - -

805.13 020004
- - - - - - - - -

2,126.43 020005
- - - - - - - - -

2,070.00 020006
- - - - - - - - -

171.57 020007
- - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	15
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
3/21/24	01910	3/04/24	PROJECT	202401	330-53600-46000	*	7,563.54			

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

	PROJECT# 5382-6
ENCOMPASS ENCLOSURES																		7,563.54	020008	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
3/21/24 00047	3/19/24 84427318 202403 310-51300-42000										*							32.36			
DELIVERIES THRU 03/12/24
FEDEX	32.36 020009
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00610	3/20/24 03202024 202403 310-53600-54100	*	15.00
CEU'S CHALLENGE QUIZ
FWPCOA	15.00 020010
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00382	3/01/24 692	202403 310-51300-34000	*	1,929.42
MGMT FEES-03/24
GOVERNMENTAL MANAGEMENT SERVICES	1,929.42 020011

202402	330-53600-46000	*	242.08-	
202402	320-53600-52000	*	568.17	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00057	2/07/24 90117676
CREDIT 3/08/24 90464991
SUPPLIES
3/08/24 90464992 202403 330-53600-46075	*	4,753.87
SUPPLIES
GRAINGER	5,079.96 020012
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00515	3/13/24 6711024	202403 320-53600-52200	*	1,999.82
SUPPLIES
3/20/24 6715078	202403 320-53600-52200	*	6,080.15
SUPPLIES
HAWKINS,INC.	8,079.97 020013
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01244	3/06/24 6969	202403 330-53600-46000	*	1,782.00
SUPPLIES
KED GROUP, INC.	1,782.00 020014
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01138	3/13/24 76035880 202403 320-53600-34800	*	1,040.55
CO2 BULK
NUCO2	1,040.55 020015
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00688	3/07/24 043770	202403 330-53600-52200	*	863.50
SUPPLIES
3/07/24 043770	202403 320-53600-52200	*	1,727.00
SUPPLIES
3/14/24 044209	202403 330-53600-52200	*	963.02
SUPPLIES
3/14/24 044209	202403 320-53600-52200	*	1,936.03
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	5,489.55 020016
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	16
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/21/24 00569	1/19/24 27293	202401 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	1,925.00 020017

320-53600-46000	*	15,000.00	
330-53600-46000	*	14,895.98	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01732	3/04/24 10277	202403
SVCS-03/24 3/04/24 10277	202403
SVCS-03/24
RCM UTILITIES LLC	29,895.98 020018
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00627	3/13/24 18WE9528 202403 330-53600-46000	*	2,000.56 MAINT-03/24
3/13/24 18WE9528 202403 320-53600-46000	*	2,000.56 MAINT-03/24
RING POWER CORPORATION	4,001.12 020019

3/21/24 00335	3/15/24	
	3/15/24	
	3/15/24	
	3/15/24	
	3/15/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
025499	202403 320-53600-46000	*	3,875.00
FABRICATE PIPE RACKS
025499	202403 330-53600-46000	*	3,875.00
FABRICATE PIPE RACKS
025499	202403 340-53600-46000	*	3,875.00
FABRICATE PIPE RACKS
025499	202403 300-13100-10500	*	3,875.00
FABRICATE PIPE RACKS
025499	202403 320-53600-46700	*	3,875.00
FABRICATE PIPE RACKS
3/15/24 025499	202403 300-20700-10000	*	3,875.00- FABRICATE PIPE RACKS
SIZEMORE WELDING, INC.	15,500.00 020020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00491 11/02/23 6087	202311 310-51300-54000	*	40.00
MEMBERSHIP RENEWAL
11/02/23 6139	202311 310-51300-54000	*	40.00
MEMBERSHIP RENEWAL
SOUTHEAST DESALTING ASSOCIATION	80.00 020021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 02011	2/25/24 70001244 202402 310-51300-51000	*	108.85

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - - - - - -	- - - - - - - - -	- - - - -	- - -	
TOTAL	FOR	BANK D	196,779.68			
TOTAL	FOR	REGISTER	196,779.68			

SUPPLIES

- - - - - - - -

STAPLES	108.85 020022

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	17
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/11/24 00255	3/01/24 10649	202403 320-54900-46000	*	80.00
SVCS-03/24
ABOVE THE REST PEST CONTROL	80.00 008856
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00252	2/21/24 5014	202402 320-54900-46000	*	585.00
SVCS-02/24
ALL SEASON HOME SOLUTION LLC	585.00 008857

3/11/24 00384	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
17V1XDHM 202402 320-54900-51000	*	686.06
PUCHASES 02/24
17V1XDHM 202402 320-54900-52000	*	483.68
PUCHASES 02/24
17V1XDHM 202402 300-13100-10100	*	27.43
PUCHASES 02/24
17V1XDHM 202402 300-13100-10000	*	293.30
PUCHASES 02/24
17V1XDHM 202402 310-51300-51000	*	27.43
PUCHASES 02/24
3/01/24 17V1XDHM 202402 300-20700-10000	*	27.43-
PUCHASES 02/24
3/01/24 17V1XDHM 202402 310-51300-51000	*	63.80
PUCHASES 02/24
3/01/24 17V1XDHM 202402 330-53600-52000	*	229.50
PUCHASES 02/24
3/01/24 17V1XDHM 202402 300-20700-10000	*	293.30-
PUCHASES 02/24
AMAZON CAPITAL SERVICES	1,490.47 008858
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00120	2/20/24 24000054 202402 320-54900-46002	*	2,000.00
SUPPLIES
BETTER BARRICADES, INC.	2,000.00 008859
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00132	2/23/24 16214020 202402 320-54900-43000	*	942.94
SVCS-02/24
CITY OF PALM COAST-UTILITY DEPT.	942.94 008860
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00353	2/29/24 178150	202402 320-54900-34300	*	43.29
COPIER LEASE
DOCUMENT TECHNOLOGIES	43.29 008861
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00014	2/28/24 02998-02 202402 320-54900-43000	*	248.87
SVCS-02/24
2/28/24 04979-02 202402 320-54900-43000	*	126.70
SVCS-02/24
2/28/24 05950-02 202402 320-54900-43000	*	517.93
SVCS-02/24
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	18
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	

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

320-54900-43000	*	131.46	
320-54900-46002	*	34.79	
320-54900-46002	*	49.77	
320-54900-46002	*	42.06	
320-54900-46002	*	37.69	

06601-02 202402
SVCS-02/24 07438-02 202402
SVCS-02/24 25021-02 202402
SVCS-02/24 56431-02 202402
SVCS-02/24 84435-02 202402
SVCS-02/24
FLORIDA POWER & LIGHT CO.	1,189.27 008862
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00039	3/01/24 25248	202403 300-13100-10000	*	1,000.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 300-13100-10100	*	250.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 300-13100-10300	*	250.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 310-51300-32200	*	1,000.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 310-51300-32200	*	250.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 300-20700-10000	*	250.00- AUDIT FYE 09/30/2023
3/01/24 25248	202403 310-51300-32200	*	1,000.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 300-20700-10000	*	1,000.00- AUDIT FYE 09/30/2023
3/01/24 25248	202403 310-51300-32200	*	250.00
AUDIT FYE 09/30/2023
3/01/24 25248	202403 300-20700-10000	*	250.00- AUDIT FYE 09/30/2023
GRAU & ASSOCIATES	2,500.00 008863
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00390	3/01/24 899	202402 320-54900-46000	*	122.50
MAINT-02/24
3/01/24 899	202402 300-13100-10000	*	525.00
MAINT-02/24
3/01/24 899	202402 320-53600-46000	*	525.00
MAINT-02/24
3/01/24 899	202402 300-20700-10000	*	525.00- MAINT-02/24
PLANT LIFE LAWN MAINTENANCE	647.50 008864
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00061	2/23/24 85523910 202403 320-54900-46000	*	641.56
SVCS-03/24
WASTE MANAGEMENT INC. OF FLORIDA	641.56 008865
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	19
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/21/24 00361	3/13/24 5403	202403 320-54900-46000	*	2,254.00
SVCS-03/24
ANDREW GILLIS CREATIVE CONCEPTS INC	2,254.00 008866
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00375	3/03/24 06440630 202403 320-54900-41000	*	332.85
SVCS-03/24
CHARTER COMMUNICATIONS	332.85 008867
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00396	3/01/24 11365540 202403 320-54900-41000	*	375.00
SVCS-03/24
CHARTER COMMUNICATIONS	375.00 008868
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00382	3/19/24 4859-032 202403 320-54900-34300	*	246.86
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 320-54900-52000	*	750.12
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 300-13100-10100	*	305.00
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 300-13100-10000	*	3,935.18
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-51300-49100	*	305.00
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 300-20700-10000	*	305.00- PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-51300-49100	*	79.21
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-53600-41000	*	1,210.46
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-51300-42000	*	539.54
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 330-53600-52000	*	135.97
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-51300-40000	*	1,890.00
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 310-53600-54100	*	80.00
PURCHASES THRU 03/15/24
3/19/24 4859-032 202403 300-20700-10000	*	3,935.18- PURCHASES THRU 03/15/24
CHASE CARD SERVICES	5,237.16 008869
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00407	3/14/24 3142024	202403 320-54900-46002	*	1,500.00
SVCS-03/24 PRESSURE WASH
ELTON J POWERS	1,500.00 008870
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00145	3/01/24 693	202403 310-51300-34000	*	1,500.67
MGMT FEES-03/24
GOVERNMENTAL MANAGEMENT SERVICES	1,500.67 008871
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	20
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/21/24 00166	2/28/24 8514260	202402 320-54900-46000	*	71.56
SUPPLIES
HOME DEPOT CREDIT SERVICES	71.56 008872

3/21/24 00367	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	

300-13100-10000	*	764.85	
300-13100-10100	*	75.66	
320-54900-23000	*	444.02	
300-13100-10300	*	66.04	
320-53800-23000	*	75.66	
300-20700-10000	*	75.66-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404

310-53600-23000	*	764.85	
300-20700-10000	*	764.85-	
320-53600-23000	*	66.04	
300-20700-10000	*	66.04-	

INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24 96794588 202404
INS-04/24
HUMANA HEALTH PLAN INC	1,350.57 008873
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00340	3/04/24 24370	202402 320-54900-34300	*	1,919.50

	3/04/24	
	3/04/24	
	3/04/24	
	3/04/24	
	3/04/24	
	3/04/24	

PROACTIVE IT-02/24
24370	202402 300-13100-10000	*	1,919.50
PROACTIVE IT-02/24
24370	202402 300-13100-10100	*	50.00
PROACTIVE IT-02/24
24370	202402 310-51300-49100	*	50.00
PROACTIVE IT-02/24
24370	202402 300-20700-10000	*	50.00- PROACTIVE IT-02/24
24370	202402 310-53600-41000	*	1,919.50
PROACTIVE IT-02/24
24370	202402 300-20700-10000	*	1,919.50- PROACTIVE IT-02/24
MPOWER DATA SOLUTIONS	3,889.00 008874
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00390	3/01/24 896	202403 320-54900-46002	*	7,997.00
MAINT-03/24
3/01/24 897	202403 320-54900-46000	*	1,100.00
MAINT-03/24
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	21
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/12/24 919	202403 320-54900-46002	*	4,476.50
SVCS-03/24
3/18/24 925	202403 320-54900-46002	*	260.00
SVCS-03/24
PLANT LIFE LAWN MAINTENANCE	13,833.50 008875

3/21/24 00180	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	

300-13100-10000	*	917.90	
300-13100-10100	*	104.08	
300-13100-10300	*	93.84	
320-54900-24000	*	506.26	
320-53800-24000	*	104.08	
300-20700-10000	*	104.08-	
310-53600-24000	*	917.90	
300-20700-10000	*	917.90-	
310-53600-24000	*	93.84	
300-20700-10000	*	93.84-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24 COM#6586 202404
WC INS-04/24
PREFERRED GOVERNMENTAL INSURANCE	1,622.08 008876

3/21/24 00154	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	
	3/06/24	

300-13100-10000	*	10,138.23	
300-13100-10100	*	1,156.92	
320-54900-23000	*	4,721.50	
300-13100-10300	*	1,001.25	
320-53800-23000	*	1,156.92	
300-20700-10000	*	1,156.92-	
310-53600-23000	*	10,138.23	
300-20700-10000	*	10,138.23-	
320-53600-23000	*	1,001.25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24 89328082 202404
INS-04/24
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	22
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	DUNES CDD - BRIDGE FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK..... AMOUNT	#	
	3/06/24 89328082 202404 300-20700-10000
UNITED HEALTHCARE	*		1,001.25-	
17,017.90 008877	
- - - - - - - - 3/21/24 00318	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 USA12322 202403 320-54900-46000
3/15/24 USA12322 202403 320-54900-46002	- - - - - - - - -
*
*	- - - -	- - - - - -

300.00	- - - - - - - -	
	MECHANCIAL SWEEPING-PKWY
USA SERVICES OF FLORIDA,	INC.			975.00 008878	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL	FOR BANK E		60,079.32		
	TOTAL	FOR REGISTER		60,079.32		

BANK E DUNES - BRIDGE

INS-04/24

MECHANCIAL SWEEPING-BRDGS

675.00

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	23
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/11/24 00011	3/07/24 918194	202403 320-53600-46700	*	4,800.00
REPAIRS-03/24
3/08/24 918195	202403 320-53600-46700	*	800.00
SVCS-03/24
BILL PRAUS STUCCO	5,600.00 000083

3/11/24 00005	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	
	2/28/24	

320-53600-43000	*	160.39	
320-53600-43000	*	135.45	
320-53600-43000	*	268.41	
320-53600-43000	*	356.77	
320-53600-43000	*	25.66	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
00560-02 202402
SVCS-02/24 03229-02 202402
SVCS-02/24 22538-02 202402
SVCS-02/24 74518-02 202402
SVCS-02/24 84228-02 202402
SVCS-02/24
FLORIDA POWER & LIGHT CO	946.68 000084
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00004	2/29/24 82766	202402 320-53600-46500	*	5,394.00
SVCS-02/24
FUTURE HOZIZONS INC	5,394.00 000085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/24 00018	3/05/24 03052024 202403 320-53600-49200	*	3,615.00
PO#241353
MARINE SPECIALTIES	3,615.00 000086
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00004	2/29/24 82945	202402 320-53600-49200	*	709.97
SUPPLIES
FUTURE HOZIZONS INC	709.97 000087
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00003	3/01/24 694	202403 310-51300-34000	*	437.50
MGMT FEES-03/24
GOVERNMENTAL MANAGEMENT SERVICES	437.50 000088
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK S	16,703.15
TOTAL FOR REGISTER	16,703.15

DUNE -DUNES -	SHENNING