Dunes
Community Development District

June 14, 2024

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
June 14, 2024	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida
https://us02web.zoom.us/j/86044292334 Meeting ID # 860 4429 2334

Roll Call & Agenda

Minutes
Approval of the Minutes of the May 10, 2024 Meeting

Audience Comments

Reports and Discussion Items

Discussion of Rate Study Decision Points

Consideration of Setting a Public Hearing to Adopt Amended Toll Rates and Water & Sewer Rates

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

Acceptance of the Fiscal Year 2023 Audit Report

Discussion of the Fiscal Year 2025 Budget

Staff Reports
Attorney
Engineer – Report

Manager
Bridge Report

Additional Budget Items Report
Reminder of Upcoming Election

Supervisors’ Requests and Audience Comments
Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
Next Scheduled Meeting: July 12, 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
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.

April 12, 2024	Dunes CDD

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 that included the following:
Current financial position of the utility fund
Projected future financial performance for operations, renewal and replacement, capital improvements
Impacts of inflationary increases
Additional staffing needs

April 12, 2024	Dunes CDD

Varying levels of % increases, timing of those increases and the impacts to the overall financial performance of the utility fund.
Reserve balances based on guidance provided by rating agencies for emergency funding based on cash on hand
Potential debt financing
The board agreed to maintaining a $3M cash on hand balance with increases between 5% and 10% over five-year period.

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

April 12, 2024	Dunes CDD

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.

April 12, 2024	Dunes CDD

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.

April 12, 2024	Dunes CDD

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.

April 12, 2024	Dunes CDD

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

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.

May 10, 2024	Dunes CDD

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

May 10, 2024	Dunes CDD

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

May 10, 2024	Dunes CDD

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 involving a toll collector in which the police had to be called.

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.

May 10, 2024	Dunes CDD

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

B.

MEMORANDUM

To: From: Subject:

DCDD Board of Supervisors	Date:	May 13, 2024 Gregory L. Peugh - District Manager
DCDD's Position regarding maintenance of the Lake Banks and Lakes of the Stormwater System

This document will memorialize the DCDD's responsibilities in regard to the maintenance of the lake banks and the lakes of the stormwater system within the DCDD.

Background

ITT, the original developer of the DCDD, transferred the ownership and responsibility for operation and maintenance of the all the lakes, marshes, and wetlands in Hammock Dunes to the DCDD in 1998. (See Exhibit A.) Prior to 1998, the Hammock Dunes Owners Association had assumed the maintenance responsibility for these areas for approximately 15 years, according to discussions with Dick Ryan, the previous DCDD District Manager.

Since the DCDD took over the operation and maintenance of the stormwater system, the question of who is to maintain the lake banks abutting the storm water lakes arises periodically. The earliest emails in the file regarding this date back to 2005. (See Exhibit B.)

Current and Historical Practices

The DCDD currently maintains the lakes of the stormwater system to control nuisance aquatic vegetation and free-floating debris in the stormwater system. The DCDD has stated that it will not maintain the slopes and lake banks above the shoreline in any of the lakes it maintains since the initial transfer of ownership of Hammock Dunes Stormwater System to the DCDD in 1998 (See Exhibit B) and has maintained this position through the time of writing of this Memorandum.

11Page

This was reiterated in the Ocean Hammock and Hammock Beach Developments agreements. In 2004, an agreement was reached between the Ocean Hammock Development, the Hammock Beach Development and the DCDD whereby the DCDD would accept the responsibility for maintaining the lake/stormwater system. (See Exhibit C, Page 4, Section 5 - Perpetual Non-Exclusive Easement for Shoreline Maintenance.) This Agreement clearly states that the maintenance of the Lake Buffer is the obligation of the abutting landowner.

There are two main reasons for not maintaining the adjacent lake banks. The first reason is that the DCDD does not own the property above approximately EL
4.0 (NGVD 29) in Hammock Dunes. The second reason is that the DCDD does not currently generate enough revenue from Stormwater Fees to maintain the lake banks in a pristine manner such as how the golf courses maintain the lake banks adjacent to the golf courses. Maintaining the slopes and lake banks around all the lakes in the DCDD would increase the Stormwater Fees substantially.

Property Rights
Michael Chiumento III (DCDD Attorney) authored a memorandum (See Exhibit D) on the same question as to if the lake bank maintenance was the responsibility of the DCDD in 2011 based on the various emails documented in Exhibit B. Mr. Chiumento III, in the memorandum concurred that the abutting land in Hammock Dunes is not the DCDD’s property and therefore the DCDD does not have responsibility for the lake bank maintenance. Mr. Chiumento III, further delves into this in his April 10, 2024 memo to the DCDD Board of Supervisors. (See Exhibit E.) The Memo’s conclusion states:
IV.	Conclusion
In summary, ownership of the Lakes is clearly defined. The District's maintenance rights are clearly provided in the governing documents. Such maintenance rights affect the Lakes and Shoreline which are defined by the legal description found in the governing documents and further defined at elevation 4.0 which is believed to be one and the same with the boundaries of the Lakes. In situations of accretion or reliction, ownership does not change. The same can be said for maintenance responsibilities, regardless of accretion or reliction. Notwithstanding the foregoing, unless the behavior of the parties deviates, the District does not have the obligation to exceed these responsibilities even if it is asserted by third parties that the governing documents are ambiguous. Lastly, the governing documents do provide that the maintenance responsibilities can be assigned to others; however, to date this has not been done.

This position is further reinforced by the definition of the Water Management System as stated in the Hammock Dunes Master Declarations, Page 20, Article 5 Land Use Classifications of Committed Property; Administration and Rights, 5.02(b)(3)(iii). (See Exhibit F.) The definition is stated as follows:

(iii) "Water Management system" means, collectively, those common Areas designated as Water Management System on the Property Plan, this Master Declaration, the order, a supplement or otherwise designated by Declarant. Any Water Management System shall be maintained by the Owners’ Association or the DCDD, together with any adjacent shoreline, in an ecologically sound condition for water retention, drainage, water quality maintenance, and aesthetic purposes in compliance with applicable governmental requirements, including, without limitation, the Order. The boundaries of any Water Management System shall be subject to accretion, reliction, or other natural changes. In accordance with Article 4.02, it is currently anticipated that the DCDD will perform the functions set forth in this subparagraph. However, the DCDD may contract with the Owners' Association or any other Person to perform the operational and maintenance functions set forth herein and hereunder.

The above paragraph states that the DCDD or HDHOA is responsible for the stormwater system to the shoreline. Elevation 4.0 (NGVD 29) has generally been accepted as the elevation of the lakes as both the North and South Outfall weirs for the DCDD are set at 4.0. The reasoning for this elevation is that this elevation is optimal for the marshes and lakes. (See Exhibit G.) Exhibit G also describes the Audubon Recertification and some functions of the stormwater system.

Summary
The DCDD has in the past and currently maintains the stormwater system to the water’s edge and will do so going forth. Nuisance Aquatic vegetation and free- floating debris in the lake will be controlled to the best of the DCDD’s ability and budget.

FREQUENTLY ASKED QUESTIONS
Below are a few frequently asked questions that are answered regarding the marshes and wetlands:

Question: Can we hand clear the marshes? Mitigated or not?
Answer: Yes. The marshes were mitigated to be open water.

Question: Since the DCDD paid mitigation credits for the marshes in Hammock Dunes, what can we do to those marshes?
Answer: Create open water. Basically, the SJRWMD permit allows for the marshes to convert to open water/pond, so that is what the DCDD is allowed to do. None of the forested wetlands on the property were included, just the marshes in the ponds that were originally used for mitigation for development of the site.

APPENDIX A

ITT
Victoria P Gare/ Paralegal

,:@ra:nwq
SEP , r. 1998

ITT Community Development Corporation
Executive Offices

Hopping Green Sams & Smith
September 24, 1998

Jonathan Johnson, Esq Hopping, Green, Sams & Smith Post Office Box 6526 Tallahassee, FL 32314

Dear Jonathan.

Enclosed please find the original recorded Special Warranty Deed from ITT Community Development Corporation and Admiral Corporation to Dunes Community Development District for lakes and marshes within Hammock Dunes.

Very tmly yours,
JfcL·f!;a£c!
Victoria Gard

/vpg enclosure

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p'·
!. ,PT11is Document Prepared by:
]	Robert G Cuff
' /(	ICorporate Drive
Palm Coast, FL. 32151

SPECIAL WARRANTY DEED

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(/OL  bl S:Hlq.,  JH?Pd  :	t lc "/1/.)
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t O6 27PAGE O311.

Reserved for Recording Information

THIS SPECIAL WARRANTY DEED made !his
J.iyJ.,day of Au,usf-, 1998, by and between ITT COMMUNir?DEVEL.OPMENT CORPORATION, a
Delaware corporation, and ADMIRAL CORPORATION, a Florida corporation, hereinafter collectively called the Grantor, and the DUNES COMMUNITY DEVELOPMENT
DISTRICT, a community development district authorized and created pursuant to Chapter 190 E1ill:i1!Jl .	with an
address at 5000 Palm Coast Parkway, Palm Coast, FL 32137, hereinafter called the Grantee.

WITNESS, that in consideration of the sum of TEN DOLLARS ($10.00), and other good and valuable consideration paid by Grantee, receipt of which is acknowledged by Grantor, the Grantor does hereby grant and convey to the Grantee, its successors and assigns all those pieces or parcels of land in an "as is" condition, situated, lying and being in Flagler County, Florida, and more particularly described in Exhibit "A", attached hereto and specifically incorporated herein by reference.

TO HAVE AND TO HOLD THE PROPERTY SUBJECT TO:

(I)	All laws ordinances, zoning restrictions, prohibitions and regulations of competent governmental authorities.

Covenants, declarations, easements, restrictions, liens and assessments of record.

Facts which would be disclosed by a survey or personal inspection of the land.

FURTHER SUBJECT to taxes for the year 1998, and thereafter, if any, which Grantee assumes and agrees lo pay
AND GRANTOR does hereby covenant warrant title to said lands, and will defend the same against all persons claiming by, through or under Grantor, but against none other.

IN WITNESS WHEREOF, the Grantor has executed this Deed in their corporate names and their corporate seals have been affixed on the date set forth above.

(CORPORATE SEAL)
Address for all signatories is:

WITNESSES:

FJrlei1e.V:J,111.-

ITT Community Development Corporation • I Corporate Drive
Palm Coast, Florida 32151

(SIGNATURES AND ACKNOWLEDGEMENTS CONTINUED ON NEXT PAGE)

OFF0

WITNESSES:•

REC	627PAGE0312

By: '1'14	§;:  l.-a,c---

'	sid nt

Cuff, Se,reta (CORPORATE SEAL)
Address for all signatories is: Admiral Corporation
1 Corporate Drive
Palm Coast, Florida 32151

STATE OF FLORIDA
COUNTY OF FLAGLER	,f
The foregoing instrument was acknowledged before me this /if/Jday of 1/Wpsf 1998, by James E. Gardner and Robert G. Cuff, the President and Secretary of ITT Community Development Corporation, a Delaware corporation, on behalf of the corporation. They are known to me and did
not take an oath
t  Un a.(la&JJ.

N  ary Public
My Commission Expires:

STATE OF FLORIDA

1>-RBARA A. PEACOCK
,._.P,l,lb.-,;c MMISSIQN II CC
!;	"	EXPIRES APR 16,
eONOEOll-\RU
· '1of	,1,,u.NTIC eoNOING co, .. INC

COUNTY OF FLAGLER	j
The foregoing instrument was acknowledged before me this .6/liday of	1998, by James E. Gardner and Robert G. Cuff, the President and Secretary of Admiral Corporation, a Florida corporation, on behalf of the corporation. They are known to me and did not take an oath.

tary Public
My Commission Expires:
BARBARA A. PEACOCK
,., "1P1llb'-, COMMISSION II CC 547844
c,	E)(PIRES APR 18, 2000
.r,,	BONDED 11-iRU
.,..._"',,ti	Tl -. ml"" qONOING CO" INC

l:\VPG\GEN£RA1,\CDOLAK£:S S ID

2 [ 0 6 27PAGE O313

The following Legal Description prepared by Clyde W. Roesch, Palm Coast Engineering and Design Services, Inc. 1 corporate Drive, Palm Coast, Florida.
Date; September 12, 1997.
To Dunes Community Development District. Lakes, Marshes and Wetlands, Hammock Dunes. DESCRIPTION:
A parcel of land being all of Parcel L-1, Parcel L-2, Parcel L-3, Parcel L-4, Parcel L-5, Parcel L-6, Parcel L-7, Parcel L-8, Parcel L-9, Parcel M-1,  Parcel M-2,  Parcel M-3,  Parcel M-4,  Parcel M-5, Wetland Parcel 11W-­ lII  and Wetland Parcel 11w-211,  according to the Plat Hammock Dunes Phase 1 recorded in Map Book 30, Pages 76 through 86, of the Public Records of Flagler county, Florida, Reserved parcel "A11,	according to the Subdivision Plat Granada Estates Section-1, Map Book 28, Pages 26 and 27, Parcel 11A" and Parcel 11B11 according to the subdivision Plat Viscaya Phase 1, Map Book 30, Pages 58 through 60, Parcel "E" according to the Subdivision Plat of San Gabriel, Map Book JO, Pages 55 through 5·7, of the Public Records of Flagler County, Florida;
Together with the following portion of Varn Lake,
A parcel of land lying within Government Section 10, Township 11 South,

Range 31 East, Flagler County, Florida, being described as follows;

more particularly

A POINT OF REFERENCE being the Northwest Corner of said Government Section 10, Township 11 South, Range 31 East, thence North 89°02 14911 East along the North Line of Section 10 a distance of 939.69 feet, thence departing said North Line of Section 10 south 00°57'1111 East a distance of 15.20 feet to the POINT OF BEGINNING of this description, thence south 81°131 3211  East a distance of 100.34 feet to a point of curvature, thence 221.30 feet along the arc of a curve to the right (concave southwest) having a central angle of 63°231531', a radius of
200.00 feet, a chord Bearing of South 49°31'3511  East and a chord distance of 210.18 feet to a point of tangency, thence South 17°4913811 East a distance of 578.49 feet, thence South 26°10140" East a distance of 201.38 feet, thence South 18°4810411 East a distance of 610.44 feet, thence South 23°06 1 23 East a distance of 271.34 feet, thence South 15°2711711 East a distance of 794.90 feet, thence South 20°40'4211 East a distance of 621 33 feet, thence North 75°07'2611  West a distance of
122 13 feet, thence North 63°0212011 West a distance of 81.74 feet, thence North 26°48145" West a distance of 188.79 feet, thence North 20°1615211 West a distance of 875.00 feet, thence North 48°1910311 West a distance of 141.62 feet, thence North 17 ° 10'1411  West a distance of
530.78 feet, thence North 14°521051' West a distance of 313.83 feet, thence North 16°2610111 West a distance of 194.48 feet, thence North 15°50122'' West a distance of 496,83 feet, thence North 18°35121'1 West a distance of 168.56 feet, thence North 21°3310111 West a distance of
212.65 feet, thence North 11°13147'' west a distance of 75.19 feet to the POINT OF BEGINNING, parcel contai.ning 15.9728 acres more or less.

OREFCF OG 27PAGE O 3111

Less and except the following portion of Parcel 11E" of	the	Plat San Gabriel recorded in Map Book 30,	Pages 55 through 57, of the  Public Records of Flagler County, Florida;

A POINT OF REFERENCE being the Southwest corner of Lot 23, of said Plat San Gabriel, thence North 20°16152" West along the West line of Lot 23 a distance of 47.56 feet to the POINT OF BEGINNING of this description and the point of curvature of a curve, concave Northwesterly, thence departing Lot 23 Southerly a distance of 69.85 feet along the boundary of Parcel 11E11 and the Arc of said curve to the right having a central angle of 133°23148n, a radius of 30ffoo feet, a chord bearing of south 46°25101" West and a chord distance of 55.11 feet to a point of tangency, thence continuing along the boundary of Parcel "E11 the following courses North 66°53 1 0511 West a distance of 56 .14  feet to a point of curvature, concave Southerly, thence Northwesterly a distance of 53.22 feet along the arc of said curve to the left having a central angle of 30°2913011, a radius of 100.00 feet, a chord bearing of North 82°07'4911 West and a chord distance of 52.59 feet to a point of tangency, thence South 82°37'2611 West a distance of 45.15 feet to a point of curvature, concave Northerly, thence Westerly a distance of
28.66 feet along the arc of said curve to the right having a central angle of 16°2511111, a radius of 100.00 feet, a chord bearing of North 89°09'5911 West and a chord distance of 28. 56 feet to a point of tangency, thence North 80°57 '2311 West a distance of 121.81 feet to a point of curvature, concave Northerly, thence Westerly a distance of
10.55 feet along the arc of said curve to the right having a central angle of 06°02144", a radius of 100.00 feet, a chord bearing of North 77°5610111 West and a chord distance of 10.55 feet to a point of tangency, thence North 74 °54 13911 West a distance of 23 .16  feet to a point of curvature, concave Southerly, thence Westerly a distance of
30.31 feet along the arc of said curve to the left having a central angle of 17°2210511,  a radius of 100.00 feet, a chord bearing of North 83°35'4211 West and a chord distance of 30.20 feet to a point of tangency, thence South 87°43 11611 West a distance of 17. 96 feet to a point of curvature, concave Northerly, thence Westerly a distance of
39. 75 feet along the arc of said curve to the right having a central angle of 22°461311', a radius of 100.00 feet, a chord bearing of North 80°53129" West and a chord distance of 39.49 feet to a point of tangency, thence North 69 °30 11411 West a distance of 112.5'7 feet to a point of curvature, concave Southerly, thence Westerly a distance of
62.72 feet along the arc of said curve to the left having a central angle of 35°56112", a radius of 100.00 feet, a chord bearing of North 87°28'20" West and a chord distance of 61.70 feet to a point of tangency, thence South 74 °33 1 3411 West a distance of 34 .19 feet to a point of curvature, concave Northerly, thence Westerly a distance of
24.16 feet along the arc of said curve to the right having a central angle of 13°50131'', a radius of 100.00 feet, a chord bearing of South 81°28'5011 West and a chord distance of 24.10 feet to a point of tangency, thence South 88°2410611 West a distance of 113.29 feet to a point of curvature, concave Northeasterly, thence Westerly a distance of
87.71 feet along the arc of said curve to the right having a central angle of 100°30'1411, a radius of 50.00 feet, a chord bearing of North 41°2014711 West and a chord distance of 76.89 feet to a point of tangency, thence North 08°5412011 East a distance of 145.36 feet to a point of curvature, concave Easterly, thence Northerly a distance of lln56 feet along the arc of said curve to the right having a central angle of 06°3712911,  a radius of 100.00 feet, a chord bearing of North
° 13 '0511 East and a chord distance of 11. 56 feet to a point of tangency, thence North 15°31'4911 East a distance of 43.04 feet to a point of curvature, concave Westerly, thence Northerly a distance of
22. 55  feet along the arc of said curve to the left having a central angle of 12°55116", a radius of 100.00 feet, a chord bearing of North 09°0411111 East and a chord distance of 22.50 feet to a point of tangency, thence North 02°3613311 East a dist.ance of 134.54 f et to a point of curvature, concave Southerly, thence Northerly a distance of
100.08 feet along the arc of said curve to the right having a central angle of 163°4913311,  a radius of 35.00 feet, a chord bearing of North
84 °3111911 East and a chord distance of 69. 30 feet to a point of tangency,

JFF OG-7

REC	) i.::	PAGE O315

thence South 13°33'5411 East a distance of 41.10 feet, thence departing the  boundary line of Parcel 11E11 North 65°061 5711 West a distance of 68.97 feet,  thence  South  05°5213211  West  a  distance  of  133.11 feet,  thence South 07°2312311 West a distance of 157.Bl feet, thence South 70°3913011 East a distance of 129.07 feet, thence North 73°22106'1 East a distance of 22.63 feet to a point on the boundary line of said Parcel 11E11 being common as the boundary line of Lots 18 and 17 of the Plat La Costa Map Book 30,	pages  53 and 54,  said  point  being  on a  non-tangent  curve, concave Northerly, thence Southeasterly a distance of 31.53 feet along the Arc of said curve to the left having a central angle of 60°1214111, a radius of 30.00 feet, a chord bearing of south 68°431571' East and a chord distance of JO.10 feet to a point of tangency, thence North 81°09143H East a distance of 127.62 feet to a point of curvature, concave Southerly, thence Easterly a distance of 86.56 feet along the arc of said curve to the right having a central angle of 49°3514311, a radius of 100.00 feet, a chord bearing of South 74°0212611 East and a chord distance of 83.88 feet to a point of tangency, thence South 49°1413511 East a distance of 8.17 feet to a point of curvature, concave Northerly, thence Southeasterly a distance of 102.92 feet along the arc of said curve to the left having a c ntral angle of 58°5811311, a radius of 100.00 feet, a chord bearing of South 78°4314111 East and a chord distance of 98.44 feet to a point of tangency, thence North 71°4711211 East a distance of 93.88 feet, thence departing said boundary of Parcel 11E11  South 66°1312911  West a distance of 113.83 feet, thence South 42°10121'' West a distance of 20.48 feet, thence South 63°0713011 East a distance of 12.48 feet, thence North 83°3314211 East a distance of 83.37 feet, thence North 89°3112211 East a distance of 80.18 feet, thence South 85°0611211 East a distance of 93.88 feet, thence South 42°11'56'' East a distance of 80.19 feet, thence North 69°4310811 East a distance of 41.48 feet to a point on the West line of Lot 23 of San Gabriel, thence South 20°16'52'1 East along said West Line of Lot 23 a distance of 11.02 feet to the POINT OF BEGINNING, exception parcel containing 70322 square feet of land more or less.

Parcel L-1 (N/F lake 11TA") containing 1.2969 acres more or less; Parcel L-2 (N/F lake 11QA, QC&TB11}  containing 2.6732 acres more or less; Parcel L-3 (N/F lake 11QB") containing 2.4211 acres more or less; Parcel L-4 (N/F lalce 11N11)  containing 9.1048 acres more or less; Parcel L-5 (N/F lake "G") containing 8.9180 acres more or less; Parcel L-6 (N/F lake ''E&F'') containing 1.4191 acres more or less; Parcel L-7 (N/F lake 11011)  containing 17.3512 acres more or less; Parcel L-8 (N/F lake "C") containing 0.6428 acres more or less;
Parcel L-9 (N/F lake "A") containing 4.9453 acres more or less; Parcel M-1 (N/F marsh "P11)  containing 1.3014 acres more or less; Parcel M-2 (N/F marsh 11011)  containing 0.7297 acres more or less; Parcel M-3 (N/F marsh 11L11)  containing 1.5424 acres more or less; Parcel M-4 (N/F marsh 11I11)  containing 2.5154 acres more or less; Parcel M-5 (N/F marsh 11H1') containing 1.3080 acres more or less; Parcel W-1 Wetland, containing 10.3936 acres more or less; Parcel W-2 Wetland, containing 11.9154 acres more or less;
Reserved Parcel "A11 (N/F lake 11R11) containing 5.9078 acres more or less Parcel II A11  ( N/F marsh 1111"} containing 2.2698 acres more or less.
Parcel 11511 (N/F p/o lake ''L'') containing 1.8790 Acres more or less Parcel 11E11 San Gabriel, less exception containing 9.1002 acres more or less;

The above description being accompanied by an attached drawing titled "SKETCH OF LEGAL DESCRIPTION".
Parcel containing 113 6079 acres more or less, (includes lakes, marshes, wetlands, exceptions and Varn Lake).
Bearings refer to the Mercator Grid system of the East zone of Florida and locally referenced to the West line of Lot 23, San Gabriel recorded in Map Book JO, Pages 55 through 57, of the Public Records of Flagler county, Florida, being Nor-th 20°16'52" East.

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EXCEPTION; SEE DETAIL
SHEET 6 OF 6

09/12/97
lBI.AK(S,OlfG

	SKETCH OF LEGAL DESCRIPTION	
OUNES COMMUNITY DEVELOPMENT DISTRICT LAKES ANO MARSHES AT
HAMMOCK DUNES PHASE 1 EXHIBIT  "A"	SHEET  4 OF 6

POINT OF REFERENCE

NORTHWEST COUNER OF SECTION 10

4  } 

POINT OF BEGINNING

2 0G 27PAGE O31.7

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9/12/97
38VARN-L.DWG

DUNES COMMUN/1Y OE:VELOPMcNT DISTRICT
VARN LA/ff AT HAMMOCK DUNES PHASc 1 EXHIBIT "A"	SHEET 5 OF 6

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OUN[S COMMUNITY O[V[LOPM[NT DISTRICT

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9/12/97
JBtAK£S.mVG

EXHIBIT 'K	SHEET 6 OF 6

APPENDIX B

Dick Ryan
From: Sent: To:
Cc: Subject:

Dick Ryan [dryan@dunescdd.org] Monday, March 21, 2011 9:10 AM 'GBagnall@aol.com'
Tim Sheahan RE: Lake Banks

George,

I don't know of any statute that says the DCDD	responsible for erosion and/or accretion as the result of the natural effects of wind and water action. The Master Declaration even addresses this issue in Article 5.02(b)(3)(iii) where it states the "The boundaries of any Water Management System shall be subject to accretion, reliction or other natural changes." Who would the residents look to if they had erosion on their ocean front?

The same section also states the shoreline of any Water Management System shall be maintained by the Owner's Association or the DCDD . In as much as the DCDD has no ownership rights for the shoreline and from day one has advised all parties that it would not maintain the shoreline it seem apparent the responsibility of maintenance of the shoreline belongs to the Owner's Association or Subassociation.

Dick Ryan District Manager Dunes COD
386.445.9045 dryan@dunescdd.org

From: GBagnall@aol.com [mailto:GBagnall@aol.com]
Sent: Thursday, March 17, 2011 4:50 PM
To: dryan@dunescdd.org
Subject: Re: Lake Banks Dick
The reason that I wanted to know if there was any legal statute to say that the erosion was not the responsibility of the
lake owner was that I was anticipating something being brought before the HDOA and based on the document I received last night (attached), it appears that it is going to happen.

So if you know of something that supports the position that the DCDD is not responsible for the erosion, then maybe I can stop any potential legal expenses for all of us. The meeting is on Monday.
Regards, George

In a message dated 3/17/2011 3:14:06 P.M. Eastern Daylight Time, dryan@dunescdd.org writes: George,
If I had added the highlighted words below to my initial e-mail the boundary issue may have been a little clearer. The reality is that the existing water line on many of the lakes may encroach on private property or may be a number of feet inland of the original property lines described in the lake deeds. There is no way to know for sure where the DCDD's lake property ends and private property begins unless a survey is conducted.
Because it's impractical to be surveying the lakes on a continuous basis, we have assumed the property line to be where ever the existing normal water line is. For the most part this assumption is reasonably accurate.

Dick Ryan

From:
Sent:
To:
Cc:
Subject: Attachments:

Dick Ryan [dryan@dunescdd.org] Friday, March 18, 2011 2:17 PM Michael Chiumento Ill
Tim Sheahan FW: Lake Banks
PlayarequesttoHDOA.doc

Michael,
Please review the string of e-mails below and the attached request form the Playa Dell Sur HOA for legal funds to determine if the DCDD has any liability for erosion of the lake banks in Hammock Dunes. As I indicated in the e-mails below the DCDD owns the land under the lakes to the normal water line {level), but has no ownership of the lake banks. My question to you is could the DCDD be held liable for damages to land abutting the lakes from erosion caused by wind or wave action in the lakes? Please give me a call if you have any questions. Thanks.

Dick Ryan District Manager Dunes COD
386.445.9045 dryan@dunescdd.org

From: GBagnall@aol.com [mailto:GBagnall@aol.com]
Sent: Thursday, March 17, 2011 4:50 PM
To: dryan@dunescdd.org
Subject: Re: Lake Banks Dick
The reason that I wanted to know if there was any legal statute to say that the erosion was not the responsibility of the
lake owner was that I was anticipating something being brought before the HDOA and based on the document I received last night (attached), it appears that it is going to happen.

So if you know of something that supports the position that the DCDD is not responsible for the erosion, then maybe I can stop any potential legal expenses for all of us. The meeting is on Monday.

Regards, George
In a message dated 3/17/2011 3:14:06 P.M. Eastern Daylight Time, dryan@dunescdd.org writes: George,
If I had added the highlighted words below to my initial e-mail the boundary issue may have been a little clearer. The reality is that the existing water line on many of the lakes may encroach on private property or may be a number of feet inland of the original property lines described in the lake deeds. There is no way to know for sure where the DCDD's lake property ends and private property begins unless a survey is conducted.
Because it's impractical to be surveying the lakes on a continuous basis, we have assumed the property line to be where ever the existing normal water line is. For the most part this assumption is reasonably accurate.

Obviously, the legal description on the lake property deeds or any private property deeds would define the actual property line whether it was 10' in the lake or 10' inland of the existing normal water line. Over the past

20 years there has been both erosion and accretion on a number of lake banks. The DCDD has granted licenses
	to a number of property owner to install retaining walls of various types to mitigate erosion concerns. Hopefully, this provides a little more clarity.

Dick Ryan District Manager Dunes COD
386.445.9045 dryan@dunescdd.org

From: GBagnall@aol.com [mailto:GBagnall@aol.com]
Sent: Wednesday, March 16, 2011 7:54 PM
To: dryan@dunescdd.org
Subject: Re: Lake Banks

I am a little confused. The maps on the appraiser's site shows property lines. When I bought my property, I was given a survey that shows my property line. If the lake erodes my lake bank such that a 4 NGVD enters onto my property, does the property line change? This doesn't make sense to me. There has to be some other clarity.

Regards, George

In a message dated 3/16/2011 2:04:48 P.M. Eastern Daylight Time, dryan@dunescdd.org writes: George,
The simple answer is the DCDD doesn't own the land above the normal water levels around the lakes
in Hammock Dunes. The ORIGINAL legal descriptions in the deeds of the various stormwater retention areas (lakes) describes the boundaries at elevation 4.0' NGVD. The land above the ORIGINAL water level is the property and the responsibility of the owner of the abutting land (i.e. homeowner, HOA, Club, etc). Although Article 12 of the Master Declaration for Hammock Dunes provides nonexclusive easements or access to areas around the lakes, it does not convey any ownership rights to the DCDD.

In Ocean Hammock and Hammock Beach the lakes and interconnecting piping was deeded to the DCDD, but to the top of the banks surrounding the lakes. In addition, their Master Declaration provided that the abutting property owners (i.e. homeowner, HOA, Club, etc) had to maintain the area between the water line and the top of the bank.

As a result of either ownership issues or through agreement, the maintenance of all lake banks in the District are the responsibility of the abutting owners. I don't know if this is helpful, but this is how the lakes were deeded to the DCDD by the developers.

Dick Ryan District Manager Dunes COD
386.445.9045 dryan@dunescdd.org

From: GBagnall@aol.com [mailto:GBagnall@aol.com]
Sent: Wednesday, March 16, 2011 9:49 AM
To: dryan@dunescdd.org
Subject: Lake Banks

Dick

I have had several people, including some on Playa del Sur, asking why the DCDD doesn't have to take care of the erosion problem on the lake banks.

Can you give me some information or statute that would cover this?

Thanks George

Page 1 of2

Dick Ryan

From: Dick Ryan [drdcdd@bellsouth.net] Sent: Friday, January 21, 2005 9:46 AM To:   'GBagnall@aol.com'
Cc:    'TimByal@wcicommunities.com'
Subject: RE: Board Meeting

George,
No. The easement agreement spells out that the responsible party (Homeowner, HOA, Developer, etc) shall be required to maintain the shoreline area. If the responsible party does not properly maintain the shoreline the District has the right, but not the obligation, to maintain the shoreline and recover its costs from the defaulting party.

Tim,
Your question is more difficult to answer. The issue of legal authority and cost to maintain the shoreline of the lakes and marshes has not been addressed by the District's Board of Supervisors. Although Article 12.11 of the Master Declaration makes reference to a Water Management System Maintenance Easement, I do not believe this provision provides adequate scope or authority to undertake what you are suggesting. If the HDOA wants the District to consider such action, I suggest you make a formal request to the Board.

Dick Ryan Dunes CDD

-----Original Message-----
From: GBagnall@aol.com [mailto:GBagnall@aol.com]
Sent: Thursday, January 20, 2005 5:40 PM
To: drdcdd@bellsouth.net; TimByal@wcicommunities.com
Subject: Re: Board Meeting

Dick are you saying you maintain the shoreline of the lakes in Ocean Hammock and Hammock Beach? George
In a message dated 1/20/2005 5:07:36 PM Eastern Standard Time, drdcdd@bellsouth.net writes:
Tim, George,
In August of 1998 ITT transferred the ownership and responsibility for operation and maintenance of all the lakes, marshes, and wetlands in Hammock Dunes to the District. The legal boundaries of the lakes, marshes, and wetlands are described and shown on recorded deeds. These drawings and descriptions are generally not very useful unless you are a surveyor. The impounded area of the lakes and marshes is what was transferred to the District. The land comprising the slopes and banks above the normal water level (4' NGVD) of the lakes and marshes is owned and under the control of the abutting property owners. Depending on the location, the shoreline might be owned by HDOA, Neighborhood Associations, HD Club or individual lot owners. No easements or maintenance authority was granted to the District for the shoreline above the lakes water surface. If the HDOA wants to remove nuisance shrubs or plants along the banks of property it owns, the District has no control over this activity. The District would, however, strongly urge that shoreline grasses and aquatic plants be maintained wherever possible to reduce erosion and prevent particulate matter from entering the lakes and marshes.
There is no question that vines, wax myrtles and several other nuisance shrubs have become a real problem over the past 5 years. If you look at the lakes in Ocean Hammock and Hammock Beach this problem has not develop. When the lakes in these communities were transferred to the District last year, the responsibility for maintaining the shoreline was clearly established in easement agreements. Unfortunately, this was not the case in Hammock Dunes.
If I can provide any additional information, please let me know. Dick Ryan

Page 2 of2

-----Original Message-----
From: Tim Byal [mailto:TimByal@wcicommunities.com] sent:Thursday, January 20, 2005 12:15 PM To: Dick Ryan (drdcdd@bellsouth.net)
Cc: George Bagnall
Subject: Board Meeting

During our board meeting an issue came up regarding the removal/maintenance of vegetation along the lake bank. Specifically they mentioned an overgrown area adjacent to the Granada Drive bridge. On an overall basis however it is the Boards desire to clean-out many areas adjacent to water management lakes however based on my experience with CDDs, these areas are usually under your control via ownership or easement. What is your read on this situation and do you have a map that delineates district property from HOA so I can better understand the access and financial issues associated with this issue? Thanks
It appeared as the Board was agreeable to your proposed easement pending some adjustments to minimize the impact on future use.

Tim Byal
Division President

WCI - NE Florida Tower Division

101 E Town Place Suite 300

St.Augustine, Florida 32092

904-940-5545 x227

Page 1 of2

Dick Ryan

From:	Tim Byal [TimByal@wcicommunities.com]
Sent:	Thursday, January 20, 2005 5:22 PM
To:	'Dick Ryan'
Cc:	'George Bagnall'
Subject: RE: Board Meeting

Would the District be willing to take control and maintenance subject to receiving the appropriate easements? It would seem that the continuity of management and maintenance would make more sense this way and the owners/members are going to pay either way.

Tim Byal
Division President
WCI - NE Florida Tower Division IO I E Town Place Suite 300 St.Augustine, Florida 32092
904-940-5545 x227

-----Original Message-----
From: Dick Ryan [mailto:drdcdd@bellsouth.net]
Sent: Thursday, January 20, 2005 5:07 PM
To: 'Tim Byal'
Cc: 'George Bagnall'
Subject: RE: Board Meeting

Tim, George,

In August of 1998 ITT transferred the ownership and responsibility for operation and maintenance of all the lakes, marshes, and wetlands in Hammock Dunes to the District. The legal boundaries of the lakes, marshes, and wetlands are described and shown on recorded deeds. These drawings and descriptions are generally not very useful unless you are a surveyor. The impounded area of the lakes and marshes is what was transferred to the District. The land comprising the slopes and banks above the normal water level (4' NGVD) of the lakes and marshes is owned and under the control of the abutting property owners. Depending on the location, the shoreline might be owned by HDOA, Neighborhood Associations, HD Club or individual lot owners. No easements or maintenance authority was granted to the District for the shoreline above the lakes water suliace. If the HDOA wants to remove nuisance shrubs or plants along the banks of property it owns, the District has no control over this activity. The District would, however, strongly urge that shoreline grasses and aquatic plants be maintained wherever possible to reduce erosion and prevent particulate matter from entering the lakes and marshes.

There is no question that vines, wax myrtles and several other nuisance shrubs have become a real problem over the past 5 years. If you look at the lakes in Ocean Hammock and Hammock Beach this problem has not develop. When the lakes in these communities were transferred to the District last year, the responsibility for maintaining the shoreline was clearly established in easement agreements. Unfortunately, this was not the case in Hammock Dunes.

APPENDIX C

Prepared By and Return To:

Inst No 200406

4328

02·:)JPMB

11/15/2004

D. Helen Ford, E_squire
1

ook: 1167 Pa
Doc .Stamp-Deed $0 70ge. 1829 Total Pgs: 32
GAIL WADSWORTH

Greenberg Traung, P.A.
450 South Orange Avenue, Suite 650
Orlando, Florida 32801

, FLAGLER Co

RECIPROCAL EASEMENT AGREEMENT
THIS RECIPROCAL EASEMENT AGREEMENT ("Agreement") is made as of the 21st day of September, 2004, by and between COMMONWEAL TH OCEAN HAMMOCK, INC., a Fl01ida corporation, successor by merger to LOWE OCEAN HAMMOCK, LTD., a Florida limited partnership, whose address is 25 Ocean Way North, Palm Coast, F101ida 32137 ("LOH"), NORTHSHORE HAMMOCK LTD., LLLP, a Georgia limited liability limited partnership, f/k/a Northshore Hammock, L.P., a Georgia limited partnership, whose address is
: 215 Celebration Place, Suite 200, Celebration, Floiida  34747 ("NH"), NORTHSHORE
1	OCEAN HAMMOCK INVESTMENT LTD., LI-LP, a Georgia limited liability limited
; ; partnership, f/k/a No1thshore Oce:1n Hammock Investment, L.P., a Georgia limited partnership,

!

l,.O ,.  u.,

,  r,i ;-,whose address is 215 Celebration Place, Suire 200, Celebration, FL  34747 ("NOHI"), 'l  CENTEX HOMES, a Nevada general partnership, whose address is 385 Douglas Avenue, Suite ' ? .....,3100, Altamonte Sptings, Flotida 32714 ("CH"), CENTEX LAND INVESTMENTS II, LLC,
0a Delaware limited liability company, whose address is 385 Douglas Avenue, Suite 3100, f:l Altamonte Sp1ings, Florida 32714 ("CLI"), DRAKE DEVELOPMENT FLA, LLC, a South c'7 Carolina limited liability company, whose address is 1813 Hampton Street, Columbia, South

,·.;  Carolina 29201, ("DDF"; "LOH", "NH", "NOH", "CH", "CLI" and "DDF" are sometimes hereinafter collectively refened to as "Developer"), and OCEAN HAMMOCK PROPERTY OWNERS ASSOCIATION, INC., a Florida not-for-profit corporation ("OHPOA"), whose address is 25 Ocean Way North, Palm Coast, Fl01ida 32137 , THE HAMMOCK BEACH CLUB CONDOMINIUM ASSOCIATION, INC., a Flotida not-for-profit corporation, whose address is l Florida Drive South, Suite 300, Palm Coast, Florida 32137 ("HBCCA"),.'THE VILLAS AT HAMMOCK BEACH CONDOMINIUM ASSOCIATION, INC., a Florida not-
for-profit corporation, whose address is 4 Ocean Oaks Lane, Palm Coast, Florida  32137
("TVAHBCA") and HAMMOCK BEACH PROPERTY OWNERS ASSOCIATION, INC.,
a Florida not-for-profit corporation, wh0se address is 5 Blue Heron Lane, Palm Coast, Fl01ida 32137, ("HBPOA"), HAMMOCK BEACH II, LLC, a Georgia limited liability company, whose address is 215 Celebration Place, Suite 200, Celebration, Florida 34747 ("HB"), CINNAMON BEACH AT OCEAN HAMMOCK HOMEOWNERS ASSOCIATION, INC.,
a Florida not-for-profit corporation, whose address is 385 Douglas Avenue, Suite 3100, Altamonte Springs, Florida 32714 ("CBOHHA"), CINNAMON BEACH AT OCEAN HAMMOCK CONDOMINIUM ASSOCIATION, INC., a Florida not-for-profit corporation, whose address is 385 Douglas Avenue, Suite 3100, Altamonte Sp1ings, Florida 32714 and CINNAMON BEACH AT OCEAN HA1\1MOCK RECREATION ASSOCIATION, INC., a
Flmida not-for-profit corporation, whose address is 385 Douglas Avenue, Suite 3100, Altamonte Sp1ings, Fl01ida	32714  ("CBOHRA";	"OHPOA", "HBCCA", "TVAHBCA",  "HB",
"HBPOA", "CBOHHA", "CBOHCA" and "CBOHRA" are sometimes hereinafter collectively

refened to as the "Association"), and the DUNES COMMUNITY DEVELOP!YIBNT DISTRICT ("DCDD").

PREAMBLE
WHEREAS, LOH, NH, NOHI, CH and CLI desire to transfer to DCDD and DCDD desires to accept the transfer from LOH, NH, NOHI, CH and CLI, of the management and storage of su1face water components within the Ocean Hammock Development and the Hammock Beach Development located within the Hammock Dunes DRI ("MSSW"); and
WHEREAS, simultaneously herewith, LOH, NH, NOHI, CH and CLI have conveyed to DCDD fee simple title to certain lake parcels within the Ocean Hammock Development and the Hammock Beach Development located within the Hammock Dunes DRI, which comprise the MSSW system within the Hammock Dunes DRI, as more particularly set forth in those certain deeds dated of even date herewith (collectively lhe "Lake Parcels"); and
WHEREAS, simultaneously herewith LOH, NH, NOHI, CH and CLI have also assigned to DCDD certain non-exclusive platted or recorded drainage easements necessary for the construction, installation, maintenance, repair, replacement, and operation of the MSSW system, as more particularly set forth in those ce11ain Assignments of Non-Exclusive Perpetual Easements dated of even date herewith (collectively the "Easement Parcels"); and
WHEREAS, Developer and Association desire to obtain from DCDD and DCDD desires to grant to Developer and Association various easements, for the benefit of Developer and Association on, over, across, upon and through the Lake Parcels to enable Developer and Association to access, own, operate, repair, replace, and maintain their respective properties; and
WHEREAS, DCDD desires to obtain from Developer and Association and Developer and Association desire to grant to DCDD easements, for the benefit of the Lake Parcels and the Easement Parcels, over, upon and across portions of the properties owned by Developer and Association to provide: (i) access to MSSW components owned by DCDD which are located outside of the Lake Parcels and the Easement Parcels, for the purpose of operating, repairing, replacing and maintaining same; and (ii) access to portions of property owned by Developer or Association to operate, repair, replace and maintain portions of the MSSW system that are being maintained by Developer or Association on their respective properties (to the extent not maintained by Developer or Association); and
WHEREAS, the parties wish to memorialize their agreements and understandings with respect to the various easements relating to their respective prope11ies.
NO\V, THEREFORE, for and in consideration of the mutual covenants, agreements and grants of easement provided hereinbelow, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by each of the parties, Developer, Association and DCDD do hereby agree as follows:

Perpetual Non-Exclusive Drainage Easement.
DCDD hereby gives, grants, and conveys to Developer and Association, a perpetual, non-exclusive easement over, under, upon, across, and through the Lake Parcels for the purpose of connecting to and utilizing the MSSW components now or hereafter maintained by DCDD within the Lake Parcels for sto1m water drainage ("Drainage Easement"). The Drainage Easement granted herein shall include the right to enter upon the Lake Parcels for the purpose of constructing, installing, maintaining, repairing and replacing, from time to time, connections to the MSSW components owned and maintained by DCDD within the Lake Parcels and for drainage of storm water into the Lake Parcels.
Per:petual Non-Exclusive Maintenance Easement.
DCDD hereby give, grants, and conveys to Developer and Association, a perpetual, non-exclusi vc casement over, under, upon, across, and through the Lake Parcels and the Easement Parcels for the purpose of maintaining (with no obligation to maintain) the MSSW system in the event that DCDD fails to maintain such system. DCDD shall maintain the MSSW system in accordance with applicable laws.
Perpetual  Non-Exclusive  Easement for Bridges, Golf Cart Paths and Wood

DCDD hereby give, grants, and conveys to Developer and Association, a non­ exclusive easement, over, under, upon, across and through the Lake Parcels for the purpose of installing, constructing and maintaining pedestrian bridges, golf cart paths and wood decks ("Cart Path Easement Area"). Existing b1idges, golf cart paths, and decks are illustrated in Exhibit "A". The Cart Path Easement Area shall include the right to enter upon such Lake Parcels and such of DCDD's prope1ty adjacent thereto as may be reasonably necessary, for the purpose of constructing, installing, inspecting, maintaining, repairing or replacing from time to time b1idges, golf cart paths, and/or wood decks and for ingress, egress and passage thereover or entry thereon by way of, and for pedestrian ingress and egress and for the use and operation thereon, of electric or other powered golf carts, lawn maintenance machinery or equipment and vehicles and equipment used for the construction, repair or maintenance of said improvements within the Lake Parcels. New b1idges, golf cart paths, and wood decks will require Developer or Association obtain written authorization from DCDD prior to construction and installation. DCDD shall not deny new bridges, golf cart paths, and wood decks unless construction and presence of such will compromise or adversely impact the treatment function and/or operation or maintenance of the MSSW system, or compromise or adversely impact the function and/or operation of any other DCDD improvement or system. Provided, however, that nothing contained herein shall obligate DCDD to move or pay for the movement of any element of the MSSW system, or move or pay for the movement of any other DCDD improvement or system.
Pe1:petual Non-Exclusive Easement for Fountains.
DCDD hereby gives, grants, and conveys to Developer and Association, a non­ exclusive easement, over, under, upon, across and through the Lake Parcels for the purpose of installing,  constructing,  operating  and  repairing,  replacing,  and  maintaining  fountains

("Fountain Easement Area"). Existing fountains are illustrated in Exhibit "B". The Fountain Easement shall include the right to enter upon such Lake Parcels and such of DCDD's property adjacent thereto as may be reasonably necessary, for the purpose of constructing, installing, inspecting, operating, maintaining, repairing or replacing from time to time fountains and for ingress, egress and passage thereon, of electric or other powered vehicles and equipment used for the construction, repair, operation or maintenance of the fountains located within and outside the Lake Parcels. New fountains will require Developer or Association obtain w1itten authorization from DCDD prior to construction and installation. DCDD shall not deny new fountains unless construction and presence of such will compromise or adversely impact the treatment function and/or operation or maintenance of the MSSW system, or compromise or adversely impact the function and/or operation of any other DCDD improvement or system. Provided, however, that nothing contained herein shall obligate DCDD to move or pay for the movement of any element of the MSSW system, or move or pay for the movement of any other DCDD improvement or system.
Perpetual Non-Exclusive Easement for Shoreline Maintenance.
DCDD hereby give, grants, and conveys to Developer, Association, and owners of property abutting the Lake Parcels (collectively "Owner"), a non-exclusive easement, over, under, upon, across and through portions of the Lake Parcels lying between the design water line and the shoreline of the Lake Parcels ("Lake Buffer"), as it may exist from time to time for the purpose of maintaining the Lake Buffer. The patties hereto acknowledge that in accordance with the Amended and Restated Declaration of Covenants, Conditions and Restrictions for Ocean Hammock recorded in Official Records Book 753, Page 1118, Public Records of Flagler County, Florida ("Master Declaration") the maintenance of the Lake Buffer is an obligation of any Owner, Developer or Association that owns land abutting the Lake Parcels and who is subject to the Master Declaration. To the extent that an Owner, Developer or Association does not fulfill its obligation to maintain the Lake Buffer, OHPOA shall go upon the applicable Lake Parcel(s) to maintain the affected Lake Buffer. To the extent that OHPOA does not fulfill its obligation to maintain the Lake Buffer as provided herein, such shall be deemed a default under this Agreement and DCDD shall have the right (but not the obligation) to maintain the Lake Buffer and recover its costs and expenses from the defaulting paity(ies) as provided in Paragraph 11 and Paragraph 15(b).
The parties hereto acknowledge and agree that in the event that an Owner,· Developer or Association is not maintaining the Lake Buffer in accordance with industry standards, any patty hereto shall provide the OHPOA with written notice.	Thereafter the OHPOA shall do such remedial work and shall assess the Owner, Developer or Association, as applicable, for such work performed pursuant to the Master Declaration.
Maintenance of the Lake Buffer shall comply with best management practices and shall minimize introduction of debris, such as grass clippings, or other organic material, into the Lake Parcels. An Owner and all other parties hereto shall not introduce chemicals into the MSSW which will adversely affect the operation and maintenance of the MSSW system or cause water quality degradation.

This Paragraph 5 shall not impose any maintenance obligation or lien liability on any owners owning lands within the parcels subject to the jurisdiction or ownership of DDF, HBCCA, TVAHBCA, HBPOA or HB, since these owners are not subject to the Master Declaration. However, this shall not operate to relieve DDF, HBCCA, TVAHBCA, HBPOA, or HB from maintenance obligations or lien liability created by this Paragraph 5, if any, or created by the terms and conditions of any cost sharing agreement with the OHPOA: (i) to which said entity(ies) is a party; or (ii) by which said entity's(ies') land is subject.
Perpetual Non-Exclusive Easement for Off-Site Management and Storage of Surface Waters System Components which are privately maintained.
Developer and Association hereby give, grant, and convey to DCDD, the right to access po1tions of their respective prope1ties (in locations which are ten (10) feet in width to the center line of the MSSW components) for the purpose of maintaining repairing and replacing those po1tions of the MSSW system which are privately maintained by Developer and/or Association on their respective properties, in the event that said Developer and/or Association does not maintain said MSSW components.
DCDD shall not exercise its rights hereunder in a manner that will materially interfere with any existing improvements.
The parties hereto acknowledge and agree that in the event that Developer or Association are not maintaining the MSSW components located within their respective properties in accordance with industry standards, such shall be deemed a default under this Agreement and DCDD shall have the right (but not the obligation) to maintain the MSSW components and recover its costs and expenses from the defaulting party(ies) as provided in Paragraph 11 and Paragraph 15(b).
Perpetual Non-Exclusive Easement for Off-Site Management and Storage of Surface Waters System Components.
Developer and Association hereby give, grant, and convey to DCDD, the right, to access pmtions of their respective properties, as more particularly described on Exhibit "C" ("Off-Site Drainage Area") for the purpose of accessing, maintaining, repairing and replacing, from time to time, those components of the MSSW system which are owned by DCDD and located within the Off-Site Drainage Area.
Easements shall inure to the benefit of successors and assigns.
All of the easements contained herein shall inure to the benefit of, and may be exercised and enforced by the respective parties, their respective successors in interest to the properties within the Ocean Hammock Development and the Hammock Beach Development (excluding individual lot and unit owners except as expressly provided in Paragraph 5 hereof), assigns of the parties hereto, and licensees, workmen, contractors, agents and employees acting at their direction.

Transfer of Penni ts by Developers to DCDD
Simultaneously with the execution hereof, LOH shall initiate the process for the transfer of the St. John's River Water Management District Permit Numbers 4-035-0013M6, 4- 035-0013M7 and 4-035-0013M8 (the "Permits") to DCDD at no cost to DCDD. LOH hereby acknowledges DCDD's right to use and rely upon the Permits.
DCDD hereby acknowledges and agrees that it has inspected and accepted the MSSW system improvements for which the Permits were issued ("Improvements"). LOH, NH and NOHI represent and wmTant, to the best of their respective knowledge, that those portions of the Improvements that are located within their respective properties have been constructed and maintained in accordance with the applicable Permit requirements and applicable laws.
Indemnification.
Each party hereto, except for the DCDD (which the parties hereto acknowledge shall have only those indemnification obligations as hereinafter set forth), does hereby covenant and agree to indemnify, protect, defend and hold the other parties hereto (including the DCDD) harmless (to the extent of their obligations under this Agreement) from and against any and all claims, actions, causes of action, loss, damage, liability, injury, cost or expense of any nature, whatsoever, arising or resulting from, or in any manner pe1iaining to, the exercise of any rights granted to such pariy hereto, or the failure of same to perform any duty or obligations imposed hereunder including, without limitation, reasonable attorneys' and paralegals' fees (whether an action is actually commenced, or, whether incuITed before, during or after tiial, upon any appellate level, or in any administrative proceeding, mediation, arbitration or proceeding in bankruptcy or insolvency).
Only to the extent permitted by law and subject to the statutory liability limitations set forth in Florida Statutes 768.28, DCDD does hereby covenant and agree to indemnify and hold harmless the other pmiies hereto from and against any and all claims, actions, causes of action, loss, damage, liability, injury, cost or expense of any nature, whatsoever, arising or resulting from DCDD's exercise of any rights granted to DCDD herein, or the failure of DCDD to perf01m any duty or obligation(s) imposed on it hereunder including, without limitation, reasonable attorneys' and paralegals' fees (whether an action is actually commenced, or, whether incurred before, during or after trial, upon any appellate level, or in any administrative proceeding, mediation, arbitration or proceeding in bankruptcy or insolvency).
Default.
In the event any party shall default with respect to the payment of any monetary obligations or any other obligations hereunder for which specific remedies are not provided herein, and such party does not cure such default within thirty (30) days from receipt of written notice from any other party (or if such default is of a nature that it cannot be cured within such thirty (30) day period, if the defaulting party fails to commence to cure the default as soon as is reasonably practical), and prosecute same to completion, any non-defaulting party shall have the right, but not the obligation, to perfo1m such obligations on behalf of the defaulting party. In such event, the defaulting party shall pay any costs reasonably incurred by the non-defaulting

party in curing the default, within ten (10) days after written demand therefor to the defaulting party by the non-defaulting party. If the defaulting party fails or refuses to pay such sum, the defaulting pm1y shall owe the non-defaulting pm1y interest on such sums at the lesser of (a) eighteen percent (18%) per annum; or (b) at the highest rate permitted by law.
The non-defaulting party shall have a lien on the defaulting pm1y's property, which shall be effective from and after the recording of a claim of lien by the non-defaulting party against the defaulting party's property, which lien may be foreclosed in the same manner that a mortgage is foreclosed; provided, however, that no party hereto may place, or cause to be placed, a lien on DCDD prope11y or improvements in the event of a default by DCDD. Any lien created hereby shall be subject and subordinate to any bona fide mortgage lien in favor of an institutional lender, unless a claim of lien is recorded prior to the recording of the mortgage of such lender. Any such claim of lien shall expire one year after the recording thereof, unless within such time the party filing the claim of lien commences proceedings to foreclose the claim of lien and files a /is pendens in connection therewith.
Cooperation.
The pai1ies hereto covenant and agree to execute and deliver such other or additional documents and instruments as may be reasonably requested by any other pm1y, or any lender to any of the pai1ies in order to fu11her implement or effectuate the tenns and conditions hereof.
Restoration of Easement Areas.
Any party hereto that utilizes an easement area, as referenced herein, shall promptly restore said easement area to its original condition, to the extent possible, upon completion of work. The pm1ies hereto acknowledge that it is the intent that the easement area be restored to its original condition; however, the parties further acknowledge that, to the extent improvements are constructed within the easement area, this may impede or limit a parties' ability to restore the easement area to its original condition. In the event that a pm1y hereto does not promptly restore said easement area to its miginal condition upon completion of the work, such shall be deemed a default and any other party shall have the right (but not the obligation) to pe1form such restoration and recover its costs and expenses from the defaulting pm1y(ies) as provided in Paragraph 11 and Paragraph l 5(b).
Compliance.
Construction, operation, maintenance, repair, and replacement of facilities within and use of the MSSW by Owner, Developer, and Association shall be in compliance with applicable law, including but not limited to, the pertinent chapters of the Florida Administrative Code.
Miscellaneous.
Except as may be otherwise set forth herein, this Agreement may not be amended or modified in whole or in part except by an instrument in writing signed by the affected parties, and recorded in the Public Records of Flagler County, Florida.

In the event of any litigation pertaining to this Agreement, the easements granted hereby, the rights, duties, obligations or liabilities of the parties hereto, the enforcement of any rights hereunder or the interpretation of any provision hereof, the prevailing party in such litigation shall be entitled to recover its attorneys' fees, court costs, and associated expenses from the defaulting party(ies), whether incurred before, during or after trial, upon any appellate level, or in any bankruptcy or insolvency proceeding.
All of the covenants, conditions and obligations herein contained shall be binding upon and inure to the benefit of the parties, and their respective heirs, personal representatives, successors, assigns, and shall be covenants running with the title to their respective lands.
This Agreement shall be governed by and construed in accordance with the laws of the State of Florida.
This Agreement may be assigned only with the prior written consent of all affected parties.
This Agreement may be executed in counterparts, each of which shall be and be taken to be an original, and are collectively but one instrument.

[SIGNATURE PAGES FOLLOW]

IN WITNESS WHEREOF, the parties have executed this Agreement as of the day and year first stated hereinabove.

WITNESSES:

STATE OF FLORIDA

*COMMONWEALTH OCEAN HAMMOCK, INC.
a Florida corporation, successor by merger to
* LO\VE	OCEAN	HAl\lIMOCK, LTD.,	a
Florida limited partnership

BJ:	l.oweLAee1m	Haonuo	-a:..

::· J, &

Fhoida	eor potation,	its	Gcl½ef'al

P1int Name: DeVore L
Title:	Vice President

COUNTY OF FLAGLER
The	foregoing  instrument	was  acknowledged	before  me	this	..3	day  of
 l'....--	, 2003 by Robe1t D. DeVore, as Vice President of toW-E/OC£Q\-:N
HAMMOetc,:.ING+a=lih:nei-da tcr>0 trort;=the::6'e1JP.ratf>mtn<;EQ"ftOWE OCEAN HA1\.1MOCK, LTD., a Flmida Limited partnership, on behalf of said corporation and limited partnershjp.  He is	personally	known	to	me,	or	[_]	has	produced
		asidentification.

,-- .;.%,,, Mic lle L. Guy
{:	't Conii111ss1on l/DD220729
:. · ':1.-...: Expires: Jun 08, 2007
.,.,;fto;f\.O ·=·	Bonded Thn1
'11111''	Atlantic Bonding Co., Inc.

*COMMONWEALTH OCEAN·HAMMOCK, INC.,
a-Florida corporation, successor by merger to

WITNESSES:	NORTHSHORE HAMMOCK LTD., LLLP,
a Georgia limited liability limited partnership

By:	NORTHSHORE GP, LLC, a Georgia

limited liability company, its general partner

P	-
Print Name:  0 C'9--  //.4?6'..._

P1int Name:	Robert F. Masters, II Title: Executive Vice President

STATE OF FLORIDA

COUNTYOF D WJ -(L		_

Ihereby ce1tify that the foregoing instrument was acknowledged before me this Z+.L, day of  lt-i\- 2003, by ROBERT F. MASTERS, II, as Executive Vice President of NORTHSHORE GP, LLC, a Georgia limited liability company, the general partner of NORTHSHORE HAMMOCK LTD., LLLP, a Georgl_a jimited liability limited partnership, on
behalf of said company and partnership.	He/She ] is personally known to m , or has

produced	I as identificat' n.

[Affix Notary Stamp/Seal]

NOTARY PUBLIC
Print Name:	 _

t-f--''!l'X\°r;t-i

Robert A Leopley, Jr.
MYCOMMISSIONd D0032948 EXPIRES

,; ·s;	June 19, 2005
'','f,,,9°(,,f;'f..-''	BOtlDED THRUTROYFAININSURAtlC INC

WITNESSES:

NORTHSHORE		OCEAN	HANilVIOCK INVESTMENT	LTD.,	LLLP,	a	Georgia
limited liability limited partnership

By:		HAMMOCK GP, LLC, a Georgia limited liability company, the general partner

PA	
Print Name:		 4-""

By:--	t'.	-	 Piint Name:	 b:t[ /V\ 2±9-(\ S Title:	f><,<1_Lu,k,\lt	 ' kPty)·,U		

STATE OF FLORIDA
coUNTYoF D u_J_ l	_
I hereby certify that th7)foregoin strument was acknowledged before me this 't(f L. clay of\\	, 2_003, by	l<..o	 1· ({) s¼Q	, as L.>,tl	 J : tL--			of HAMMOCK GP, LLC, a Georgia limited liability company, the
general  partner of  NORTHSHORE  OCEAN HAMMOCK INVESTMENT LTD., LLLP, a

[Affix Notary Stamp/Seal]

Georgia limited liability limited partnership, on behalf of said company and pa1tnership. He/She [	1s	personally	known	to	produced
Print Name:	

,,..-:•t;,;;_,,,,,	Robert A.Leopley, Jr.
·f*"• if-i,Y-::,MYCOMMISSION# 0003025948 EXPIRES
- •	Juno 19, 20
"::!,t•...	BONDEDTHRUTROYF/1111IIISURAHC INC
,Rr,.f:i.

WITNESSES:	CENTEX	HOMES,	a	Nevada	general partnership

Partn  •

By:	Centex	Real	Estate	Coq)oration, a Nevada corporation, Managing General

Print Name: @>	  H- E.LLO

/	"-
Print Name:	7fl ,_......., ,VJ'----4	'<--+ft,-/'1l_c_C_u.P_il) 
I

STATE OF FLORIDA
COUNTY OF 8,f.:-1!00	
I hereby certify that th regoil!g instrum_ent was acknowlectgcct _before me this \ sR
day ofl':tt-er,W. 2003, by 0clof"'I l.erJ, Q....r\	, as M\JIS\Or'i	President of
CENTEX REAL ESTATE CORPORATION, a Nevada corporation, the Managing General
Partner of CENTEX HOMESy«Nevacla general partnership, on behalf of said corporation and partnership.	Jk!She	[_	is	personally	known	to	me,	or	has	produced
	 _:==== ======	as identification.

[Affix Notary Stamp/Seal]

Print Name: EµA	 H•  fil.O

NOARYPUBLICle

@

ENA M. CARSELLO
MY COMMISSION # DO 168876
EXPIRES: Oeoember 2, 2008

1-8X),3.NOT Fl Strvk:aA Bcot;lng. Ille.

WITNESSES:	CENTEX LAND INVESTMENTS II, LLC,
a Delaware limited liability company

Name:±e-phe.1---.

	22	By:

Print Name:  /Vl,'c"r..• / 0. WaclsUrd-l-,

Print

Print Name: Li nd.o.., bo d v

(

Title :Ye£.;	

1GY..
STATE OF Ft::ORIDA

COUNTYOFD	
I hereby certify that the foregoing instrument was acknowledged before me this I 0   clay ofl:::iec.i.,.;JQM003, by	_	'n\.'.> ti , as	--:- President of CENTEX LAND INVESTMENT  II, LLC, a Delaware imited liability company, on behalf of
said	company. She	[f91	ts	personally	known	to	me,	or	has	produced
		asidentification.

[Affix Notary Stamp/Seal]

DEBORAH CASE
Notary Public, State of Texas My Commission Expires October 21, 2004

GL e.-

N	ARYPUBLIC
Print Name eh:.rrJ.--.

WITrH:SSES:	FLA, LLC. a

	c	

STATE OF FLORID"A Sou-n-t cAf<.ot.1AIA
,
COUNTY OF  'R.1u+t..Ai</D 

By:

By:	 _ Print Name: w. el,( 'SJ<l.( I QRAI:e.
Title:	fV/A.rJ &e_f2--

I hereby certify that the foregoing instrument was acknowledged before me this	/tl	
day	o[""D,ye,'.!\£.if',	2003,	by	lu  :>$4(/  ]:?1-f.e	as	/V!e-,<1ctc .,r-	of
	, -a Soutk Ca1oli11a liuritee- l ility company, rhe general partHsr of DRAKE DEVELOPIVlENT FLA, LLC, a South
Carolina limited liability company, on behalf of said company and pannership. He/She [6  is
personally	known	to	me.	or	has	prouuced
	as identification.

[Affix Notary Stamp/Seal}

c:::::	'	C?? 
NOTARY PUBLIC
Print Name:	Michael W. Eisenrauch

'

My Commission Expires March a, 2009
I

.

I\•' '
'• .,·-
r

WITNESSES:	OCEAN HAMMOCK PROPERTY OWNERS ASSOCIATION, INC., a Florida

!Mt

not-for-profit corporation

By 		 wiMl	
PrintName:		eo •e1Lt	D D eV()y'l.JL,- Title: -V{	 i J vi,t

STATE OF FLORIDA COUNTY OF fJ tiJ  Lrh:::-::
The	foregoing	instrument  was  acknowledged	before	me  this	3	day  of
, 2003, by	rZ,c>\::2, v1..\--  ,D ll-l,UcJtLL--, as	Q (£.€-5i		of
OCEAN HAMMOCK PROPERTY OWNERS ASSOCIATION, INC., a Florida not-for-profit
corporation, on behalf of the corporation. He/She [. -) is personally known to me or [_] has produced 		asidentification.

.,-°• 'Wt'•,,\
=_ ... 'fl. :

Michelle L. Guy
Com(nission #0D220729

 11rUJAA	r--
Notary Public		

Bonded TI1ru

,,;...?o;f{O.._.	Expires: Jun 08, 2007
''""•'	Atlantic Bonding Co.,Inc.

P1int Name:W\i < lv-llll  \.,Q, \

My Commission Expires: 0-1a,

WITN'ESSES:

THE HAMlvIOCK BEACH CLUB CONDOMINilTi.VI,	SOCIATION, INC., a

Florida not	•••· ion

Print Name:OJ/t/5;/,V,E ,//iiDJ'/LL/4
Wl22 nc	cMYYJ

Title:_-4_

_,P""r"'ese.ci'"clee..'.ncet	

Prim Name:	E//4,,	l22c C/tU  /Y)

STATE OF FLORIDA
COUNTY OF	f"'/ar;r/ .f. // 
u
_-	The foregoing instrument i,),V}E-1-ac;Js:p2,'r gecl	before	me	this ,);)

1 q
'	day	of

Jat,l,{d(.   , 20ctf, by . as President of THE HAMMOCK BEACH CLUB CONii'6MINIUM ASSOCIATION, INC.,..,LFlQri.fl_a_ not-for-profit corporation, on behalf of the corporation.  @he   [  (!s personally kl'lows)b me or [_]  has produced
	as Jdent1ucation.

·--- -;l]LuL0-P '/¼721'?-
Notany Public
Print Name: /J1ftz<j07v /Vf.	lYl Uf<./?H 'j
My Commission Expires:

'  ,	Martanne Murphy
:°J	; My Commission 0D250717
11-'J."'/ Expires Oecembe< 25 2007

WITNESSES:	THE	VILLAS	AT	HAMMOCK	BEACH CONDOMINIU1Vl ASSOCIATION, INC., a

l

Florida not-f r-profit corporation

Print Name: !::sb)J\ H.	

( ""'-"f		J1r CLr,t,--,.---	Title:	

_,P'-"1-=·e=si-=d=en=t	

Print Name:   / a 1 f <\  M{' Ou f'v)
I

STATE OF FLORIDA
couNTY OFSEµ 1 oo\...E:
!':::- '[he	foregoing	instrument	was acknowledged	before me	this	\ '5,'-\J._	day	of 2003,  by  JOHN  LENIHAN,  as  President  of  THE  VILLAS  AT
HAMMOCK BEACH CONDOMINIUM ASSOCIATION, INC., a Florida not-for-profit corporation, on behalf of the corporation._l:le/She [,X°] is personally known to me or[_) has produced	as identification.

Notary Public
Print Name:_tz:;	.W	,--'-_. My Commission Expires:

-'--- ---	_.

@

ENA M. CARSELLO
MY COMMISSION If DD 168876
EXPIRES: December 2,2006

1 NOTARY  FlNo(wy&!Moo& Boniing, lno.

WITNESSES:	HAlVIMOCK	BEACH	PROPERTY OWNERS ASSOCIATION, INC., a Florida
not-for-profit corporation

r
Print Name:	/AA /f,'vwt	VI

By	
Print Name:	fZ_o]1-u-t-f·	116r5
Title:	1/.t 

ST ATE OF FLORIDA
couNTY oF	Quvt\l
I\• , _	Th_5 foregoing instrument ti"'!' c owled ed before me this '3'-fl-;,.I-day of
'J -\:'....,- - '-'----' 2003, by	fZ<> t.,_ ('(\ ":J'.0?	, as	Jj.(  l -<		of
HAMMOCK BEACH PRoeE TY OWNERS ASSOCIATION, INC., a Florida not-for-profit corporation.	He/She	[---4	is	personally	known	to	me	or	[_]	has	produced
	as identification.

P1int Name:	 _ My Commission Expires:

h ·· '·d

i,':A 'r -t-	Robert A Leopley, Jr.
MYCOMMISSIO_N# D00329 8 EXPIRES
- ·{',<	June 19, 2005
',,J,_'fif.,' \'	llONDEDTHRUTTIOYfNNINSUIIAIK INC

WITl\'ESSES:	HA011MOCK BEACH II, LLC. a Gcorgi:i
limited liability company

Title:_	_._L(p_,. _. 		_

STATE OF FLORIDA

COUNTYOF_!.L/'J,,--':CJ):._:V:	,A	'--+-\---	
1 hereby certify that the forego ne instr\W1ent was acknowledged before n:ie \his (('i L.,
ct 1y	of	0tC M1aw.	2003,	by	f ¼t t-. /'11 +4:0. .	as	\).u., p{c.':.,JM_	of
, 	,....  ...., L":::::,,,,c,,	c,,.	_  a---Ccorcia	, the
	
_. g;;=;;;Ti - H.-\1',fMOCKBE. HII, LLC, a G orgia limited liability company, on behalf or' said company aJ1l  c-,,-=--=	-==- .,	He/She [_]	is personally kno,'vn to me, or has
produced--------------------,,L..	....,.P:.. -	as identific:::t n.

[Ajj'ix Notary Swmp/Seal]

NOTARY PUBLIC
Prim Name:	 _

WITNESSES:

Print Name:

t (1 OLL et/\.	Title:		\j .'7-:>.._( _. 	

He(\ P() 

STATE OF FLORIDA COUNTY OF 7:ft:J-.-{t	
The  foregoing  instrument	was  acknowledge  before  me  this

I  s4L day of

k)2C<0fY\	, 2003, by \G-· Lo.re.-\ !,.JYJ	h+- . as	\J • P	.	of CINNAMON BEACH AT OCEAN HAMMOCK HOMEOWNERS ASSO I ION, INC. a
Florida not-for-profit corporation, on behalf of the corporation. She [	is personally known	to	me	or	[_]	has	produced	----===:::::::============-----	as
identification.

Notary Public
Print Name: ---:::::r...:::::::!...

My Commission Expires:

®

ENA M. CARSELLO
MY COMMISSION# DD 168876
EXPIRES: December 2, 2006

1-l!O<»-NOT y  Fl.Nolwy SeMCIII& 8on<ing, loo.

WITNESSES:	CINNAMON BEACH AT OCEAN HAMMOCK CONDOMINIUM

ASSOCIATI		, INC., a Florida not-for- profit corp	ati

Print Name: El   )A	t-----\ , CJ,..£.SeLJj.:J Print Name:........L.::"'--'--_._.,_=-.,,...=,,....,.	.,·=· J---'.\'\_,_ ., 
--  ( cv,A(t"'	r Ca	Title:	  Y f 	_
Print Name:•	/Cl I/\ '-·f"-....	MCCt,t	".')
r	/

STATE OF FLORIDA
COUNTY OF S8-M1!\bl£
The foregoing	instrument	was  acknowledged  ?e(op,  m.e

this,._l	day  of

	
 emlee;r::	, 2003, by 12·Lo..ne	Cl)nqrrt as\J \Cf YrezAdov±-	of CINNAMON BEACH AT OCEAN HAMMOCK CONDOMINIUM ASSOCIATION, INC. a
Florida not-for-profit corporation, on behalf of the corporation. She [)(] is personally

It:&

known	to	me	or	[_]	has	produced	--===================------	as iclenti fication.

Print Name: E.A.JA. f.---t .QAesE,lA.	,O
My Commission Expires:

@

ENA M. CARSELLO
MY COMMISSION# 00 168876

EXPIRES: December 2, 2000
1-a»-3-NOTAAY Fl No!a,y SetvioEI& OondinO,Inc.

WITNESSES:		CINNAMON BEACH AT OCEAN HAMMOCK RECREATION

ASSOCIATIO , INC., a Florida not-for­ profit corpo at'

By:_--H----1'------" - --+-rll-+-ff----

Print Name:(2.,.U A. (ti·	SE,L,LD Print Name:_  _.._'----''-'----'---=---""-'--"--'	'UO"--'-'-'--

Title:				,\)'--'e'---------- 

J 4

Print Name:_  ,/c..,.~f/J	,, /_e\ _t/ (l_C <A_.P_,_,)

STATE OF FLORIDA
COUNTY OF µ I  
":_'The foregoing insu-ument was acknowledged bef re me . 11m...  P'\--L-  day of
  '€,mb-Q.,V	, 2003, by	.	'	, as\J)c @i:fesss ±:	of
CINNAMON BEACH AT OCEAN HAMMOCK REC  ATION ASSO I1),l'ION, INC. a
Florida not-for-profit coq)oration, on behalf of the corporation. She [ is personally known to me or [_] has produced 	 as identification.

@

ENA M. CARSELLO
MYCOMMISSION II DD 168876
EXPIRES:December 2,2006

1-eoo-3-NOTMY Fl. Note,ySeMoo& Bonifng, Inc.

NPnnt Namke:	_	• _t2.$EL(	Q
My Commission Expires:

WITNESSES:		DUNES	CO IUNITY	DEVELOPlVIENT DISTRICT

Print Name: P4-CIL W&J/;:/i:V
,J	ti
Print Name: Sit fJht1t.._(F£..2.	IA../
I

Print Name:	 ,.::.-'-1-1_,,q-'-'IL._,1J=--_,_l':_,1'-g-''--.'-Y.:.J.A'---t../=----- 

STATE OF FLORIDA
COUNTY OF  fl  6\er
:?he  foregoing	instqJ}TI.ent was acknowledged	before	me  this	J..I 	day  of
5		, 200 by f; 1'?Lr 	fs. R'i	o,.,J	, as D 1s-tc,J:: N)c;d..s, c r" of DUNES COMMUNITY DEVELOPMENT DISTRICT. @She [ ::::::r-is personally known to
me or [_]	has produced 		as identification.

Notary Public	\

p''Ji/\;,,MYCOMMISSION#DD095045
'f¾:  •	EXPIRES:March9,2006
' ,,9f.,I •••	8tode<I ThruNowy Publi:Unw,11i!1<s

,.;._,f.\'.'HJ.t.

DIANEBOUCHER

Print Name:	D 1'C1....AJe-  Bov...-c... , 
My Commission Expires:	l
'r'l\..cu-	9 1 oL D D le,

llorl-sn·OI\FORDHl228919,·l316vlu1I3_.DOCll l/18/03

Exhibit "A''
Cart Path Easement Area Exhibit "B"
Fountain Easement Area Exhibit ''C"
Off-Site Drainage Area

-......	OCEAN HAMMOCK MANAGEMENT AND STORAGE OF SURFACE WATER SYSTEM

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APPENDIX D

Chiumento & Associates, P.A.
Michael D. Chiumento Michael D. Chiumento Ill Paul M. Guntharp, P.A. Scott A. Selis, P.A.

CHIUMENTO GUNTHARP &SELIS, P.L.
ATTORNEYS  AT LAW

MEMORANDUM

145 City Place, Suite 301 Palm Coast, FL 32164 Tclcphonc:(3 86)445-8900
Fax: (386)445-6702
Email: info(i!)palmcoastlaw.com Website: www.palrncoastlaw.com

TO: FROM: IU{: DATE:

Dick Ryan

Michael Chiumento III DCDD Stonvater System March 23, 2011

Without getting into a bunch of research, I believe your position is correct. The plat defines the legal boundary between the property owner and the CDD lake. The language about "accretion, reliction or other natural changes" suggests that the boundary between the two can change over time based on natural changes. I do not believe that would be enforceable so that the District could pick up additional property from what was platted and conveyed. It is a different situation than the beach corollary which is based on public policy issues and constitutional law theories. In that light, the property owner has the right and, maybe the obligation to protect his property. Even if there is some change to the bank, I believe the owner still owns up to the original boundary as described in the plat and therefore, has the option to make repairs so long as they do not violate any permits or rights/obligations of the District.

In summary, I don't believe the District has any responsibility to fix the problem. The only thing that I can think of which might be of concern is the theory of trespass. There is a plethora of case law that deals with a property owner's water trespassing upon an adjacent property owner. If that were the case, one could assert that the district has the obligation to keep its water off the individual's property. However, it is a theory and without research, I would not know how good that argument might be. In addition, I think we could rely on the "accretion, reliction" language as a defense.
I hope this answers your question. Please call me if you care to discuss further.

():\Dunes CDD (3029)\Gcnernl (070204)\Memo re stormwatcr system.docx

Experience • Service • Solutions

APPENDIX E

MicnaelD. Chiumento MichaelD. Chiumento Ill William J. Bosch Vincent L. Sullivan
Diane A. Vidal Andrew c.Grant Mark A. Hall
Kareen Movsesyan Jared T. Trent Sydney L. Nix
Eric A. Sloan, or-counsel
Thomas A. Pycraft, of-counsel

Michael D. Chiumento II/ ManagingPartner MlchaelS@legatreamforlife.com

CHIUMENTO
LAW
n

145 CityPlace,surte301 PalmCoast,FL32164 Tel.(386) 445-8900
Fax: (386) 445-6702

2 Camino Del Mar Palm Coast, FL32137

By Appointment Ohly: 57 W.Granada Blvd. Ormonel Beach, FL32174

To: From: CC:
Date:

Re:

Board of Supervisors Michael D. Chiumento 111, E Greg Peugh
April l0, 2024

DCDD's Lake Banlcs and Lakes of the Stormwater System

The following issues have been brought to the Dunes Communjty Development District (the ''District") by third parties, including residential lot owners and property owners' associations. Specifically, third parties inquired into the District's ownership and maintenance requirements for the stonnwater management systems, including but not limited to the "lake banks". As such, we reviewed the historicaJ documents affecting the stormwater management system.
Governing Documents
Under the Constitution and laws of the State of Florida, the District has been duly established and validly exists as a community development district with such powers as set forth in the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes (the "Act"). As it relates to the sto1mwater management system, we reviewed the following documents which we believe are as follow:
	The conditfons of the Hammock Dunes Master Declaration, recorded in Official Records Book 392, Page 343, Public Records of Flagler County, Florida, which was subsequently amended four times and supplemented twenty-nine times (hereinafter called the "Master Declaration'').
The Special Warranty Deed, recorded in Official Records Book 525. Page 896, Public Records of Flagler County, Florida.
Plat for ViscayaPhase I recorded at Plat Book 30, Page 58.
Plat for Hammock Dunes Phase I recorded at Plat Book 30, Page 76.
Plat for San Gabriel recorded at Plat Book 30, Page 55.
Plat for Granada Estates Sec-1 recorded at Plat Book 28, Page 26.

District Ownership
The Master Declaration provides, among other things, for the.District's maintenance obligations of the common areas designated as the water management systems (hereinafter "Lakes") and the adjacent shorelines ("Shoreline''). Specifically, the Master Declaration defines tbe water management systems as "those Common Areas designated as water management system on the Property Plan, Master Declaration, the Order, a Supplement or otheJWise designated by Declarant." The District's obligation to maintain the stonnwater system is defined in Section 5.02(b)(4)(iii) of the Master Declaration which provides that "any water management system shall be maintained by the Owners' Association or the [District], together with any adjacent shoreline . . . The boundaries of any Water Management System shall be subject to accretion, reliction, or other natural changes."
The Lakes aredepicted and described in the exhibits to the Master Declaration and the various plat maps which encompass the total area of the District. The Lakes are further defined in the special warranty deed where ownership of the Lakes was conveyed to the District. Thus, the District can clearly define what it owns and, conversely, what the adjacent lot owners own. Therefore, ownership of the Lakes is established with specificity and the District can clearly define the parameters of such propetty.
If Accretion or Reliction occur, what are the ow11ership rights of the parHes?
"Accretion is the gradual and imperceptible depositing of solid materials from the water, such as mud, sand, or sediment along the shore of the riparian [littoral] upland .... Reliction is the term applied to land formerly covered by water which has become uncovered by recession of the water from the land." Gillilan v. Knighton, 420 So.2d 924, 925 n.1 (Fla. 2d DCA 1982) (quoting Dean, Riparian Rights to Navigable Water, 15 Fla.BJ., 247, -l8 (Mar. 1981)). While the term riparian is often used to describe rights incident to ownership of property abuttit1g a sea, lake, or pond, technically this is incorrect. Such lands are properly termed littoral. Id. at 925. Whether littoral or riparian, these rights include the right to additional lands formed by accretions or relictions. Id.; see also State v. Florida National Properties, Inc., 338 So.2d 13, 17 (Fla. 1976). These rights to addjtional lands fom1ed, however, do not ordinarily attach to artificial water bodies. Florida Department of Transportation v. Lauderdale Boat Yard, LLC, 336 So. 3d 28, 33 (FJa. 4th DCA 2022) (citation and internal quotation marks omitted). Instead, riparian and littoral rights require navigable waters. State, Dep't of Nat. Res. v. Contemp. Land Sales, Inc., 400 So. 2d 488,491 (Fla. 5th DCA 1981).
For a property ownerto have a claim to additional lands which are formed by accretion orreliction, said claim must be grounded in riparian rights. Here, because the lakes are artificial, there are no riparian or littoral rights. We assert that the Master Declaration's use of the phrase "subject to accretion, reliction or other natural changes" relates only to the maintenance responsibilities of the District - not ownership. Therefore, the District's ownership of the lakes is static as defined by the governing documents.

Maintenance Responsibilities
Although "adjacent shoreline" is not defined in Section 5.02(b)(4)(iii) of the Master Declaration, Chapter 4 of the rules of the District provides additional insight into this determination. Specifically, Section 4.5(13) states that the District asswnes no responsibiljty and does not have at1y obligation for the maintenance of [Shoreline] above elevation 4.0. Thus, reading the two sections in tandem, the intent of the District appears clear: the District is obliga1ed to maintain the Lakes and Shoreline, subject to accretion and reliction, to an elevation of 4.0. Therefore, District is only responsible for maintenance of the Lakes to the property lines shared between the District and adjacent property owner(s). In addition, the District is responsible for any maintenance up to elevation 4.0 regardless of accretion or reliction. Based upon our review of the governing documents, we believe the developer intended the District to maintain the Lakes up to (i) the property boundary between the Lakes and the adjacent property owner(s) and (ii) elevation 4.0 which appears to be the designed water level of the Lakes. These two references appear to be one and the same.
What is the impact of new unique circumstances or ambiguous language?
If an agreement is unclear, ambiguous, or mjssing terms, certain evidence can be viewed to supply the missing information. Taylor v. Taylor, 1 So. 3d 348,.350-5I (Fla. I st DCA 2009); Newbern v. American Plasticraft. Inc., 721 So. 2d 351, 352 (Fla. 2d DCA 1998). For example, a court can look toward the parties) course of conduct in the performance of a contractual obligation in order to detennine the parties' intent. Here, because the District has maintained these Lakes and Shoreline up to an elevation of 4.0 for the past 20 years, this will further strengthen the position that the District is not responsible for maintenance beyond elevation 4.0 or the Lake boundary.
Who is respo11sib/efor damage to abutting property ow1ters?
Any damage to the abutting property owners caused by erosion from wind or wave activity will generally be the responsibility of the prope1ty owners. This is because the governing documents clearly define the obligations of the District and individual property owners. This determination would come down to factors such as whether the District has been properly maintaining the lakes in accordance with best practices, and whet11er any erosion that has occurred can be traced to the actions or inactions of the District. This, however, is not an issue being addressed herein.

Does ownersliip of a lake change iftl,ere is a11 overgrowth of weeds/invasive species?
In theevent that a lake becomes overgrown by weeds/invasive species, ownership of this area still remains with the District. Ownership of the lakes is held by the District in fee simple ownership as discussed above. Although the ownership of these Jakes includes certain responsibilities such as thosespecified in the Master Declaration and rules of the District, the continuing ownership of these parcels is not contingent upon any specific perfonnance by the District. Therefore, the District may decide how it shall maintain the Lakes and Shoreline.

Conclusion
In summary, ownership of the Lakes is clearly defined. The District's maintenance rights are clearly provided in the goveming documents. Such maintenance rights affect the Lakes and Shoreline which are defined by the legal description found in the goverojng documents and further defined at elevation 4.0 which is believed to be one and the same with the boundaries of the Lakes. In situations of accretion or reliction, ownership does not change. The same can be said for maintenance responsibilities, regardless of accretion or reliction. Notwithstanding the foregoing, unless the behavior of the parties deviates, the District does not have the obligation to exceed these responsibilities even if it is asserted by third parties that the governing documents are ambiguous. Lastly, the governing documents do provide that the maintenance responsibili6es can be assigned to olhers; however, to date this has not been done.

APPENDIX F

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MASTER DECLARATION
DECLARATION OF PROTECTIVE COVENANTS, CONDITIONS AND RESTRICTIONS
FOR

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Hammock Dunes*

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HAMMOCK DUNES511 IS	A SERVICE _MARK OF
ITT COMMUNITY DEVELOPMENT CORPORATION

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0......
L.'?

...,......,....

( i)		"Common	Recreation Areas11		means	those· Coml!lon Areas· designa1:ed for	use as °Common Recreation Areas" on he	Property Pl.an, 'this Master· Declaration, the		. Order,	a Supplement or other..ise • by oeclarant.	Con1:1on Recreation Areas shall be used only for "Recreational PUrposes11,  which may include but	 are	not	limited . to		any			clubhouse,		recreational. pavilion, dockage facilities, tennis courts, racquetball or squash courts, basketball. courts, bicycle paths,		bridle . paths and equestrian 1:rails, jogging pa'ths, playing fields, shuffleboard courts, voJ.leyball courts, swimming		pools, picnic	areas,	beach .areas, . barbecue areas, parks, open areas, landscaped areas .and the .like and		any other areas	designated		by	Declarant or Oeclarant's designee as Common Recreation Areas.

t1Qpen and Landscape Areas" means 'those co:nrion Areas designated for use as Open and Landscape. Areas on the  Property Plan, this Master Declaration, the Order,. a Supple ent or otherwise by Declarant, which shall be maintained in accordance i'th the i provement thereof by Declarant, including being grassed planted, irrigated, landscaped, or pavedt or in accordance with the requirements of applicable goverrunental agencies, or as  may be required by  the  Order.
«water Manage ent system				means, collectively, those common Areas designated as Water Management System.on the Property Plan, this Master. Declaration, the Order, a supplement:. or otherw'ise designated by	Oeclarant.		Any Water Xanagemen-c. System shall be maintained by the.owners' Associat:ion. or 1:.he ocoo, together with any adjacent shoreline, in· an ecologically sound condition for water retention, drainage, ater quality maintenance, and aesthetic purposes in compliance with appJ.icable governoental requirements, including, without liI:J.itation, the Order. The boundaries of any Water Management System shall be subject to accretion,.reliction, or other natura1 changes.	In	accordance with Article 4.02,	it	is		currently anticipated that the DCDD will perform.the functions set		forth i.n
-chis subparagraph.   Ho-wever, the DCDD may  contract with  the
owners' Association or any other Person to per!onn the operational and maintenance functions set forth herein and hereunder.

( iv)		nRoadways"	means those Col:ll!lon	Areas designated as Roadways en· the Property· Plan, th.is. Master Declaration, the Order, a Supplement, or	otherwise desi.gnated by Declarant, and all improvements thereon ·including, but not· limited to,	entranceways, street signs, directional signs, street lights, bicycle paths, bikeways pedestrian walkways,		and bridges, roadway l.andscaping, Community and Neighborhood identification signs, and guardhouse areas.	Roadways shal1 be kept and main't.ained by	the owners• Association or the DCDD. as roadways to·.provide a means of ingress and egress ( i)	to and· from
20

APPENDIX G

I

AUDUBON RECERTIFICATION OF HAMMOCK DUNES CLUB WATER CONSERVATION AND WATER QUALITY MANAGEMENT
LAKES AND MARSHES
What may appear to be naturally occuning lakes and marshes throughout Hammock Dunes are actually manmade stmmwater retention and treatment areas. These lakes, marshes and wetlands are all hydraulically interconnected and fo1m the Surface Water Management System (see attached #1). The original system for Hammock Dunes was designed and approved in 1984. The system was subsequently updated with the development of Ocean Hammock, Hammock Beach and Yacht Harbor Village. The primary functions of the system are removal of excess stmm water from residential/recreation areas, retention of surface water runoffs, recharge of groundwater and control of saltwater intrusion. During periods of high rainfall, excess flows from the lakes are discharged to the Intracoastal Wate1way.
The Dunes Community Development District (District), a unit of special local government, is responsible for maintaining the system in accordance with State requirements. Maintenance includes removal or treatment of noxious submerged and floating vegetation and algae, water quality monitoring, chemical analysis and shoreline weed control. Mother Nature plays a large role in the overall health and appearance of the lakes and marshes. In drought conditions, water levels and water quality are very difficult to maintain. With a return to more nmmal rainfall, the appearance and water quality of lakes, marshes and wetlands improves.

The aesthetic and habitat value the lakes, marshes and wetlands provide are equally as important as control of stormwater. To this end, the District has taken the added steps of improving water quality by installing floating aerators and stocking the lakes with triploid grass eating carp. In addition to the carp, thousands of bass and bream have been added to the lakes over the past several years. The District continues its effort to assist Mother Nature to improve both the beauty and operation of the Surface Water Management System. To this end, the District's employees provide weekly maintenance of the lakes and marshland in Hammock Dunes (see weekly reports attached #2). Pait of the weekly maintenance is the spraying or removal of invasive aquatic plants such as Torpedograss, Cattails, Duckweed, etc.
No cut and no spray zones have been established in the littoral zones (land between water surface and top of bank) of the lakes abutting the golf course to prevent or minimize the negative effects of grass clippings or chemicals entering the lakes. The no cut zones also prevent erosion and provide filtration of stmmwater runoff.
WATER QUALITY
Water quality monitoring of the lakes and irrigation water are mandated by the Department of Environmental Protection (DEP) and St Johns River Water Management

Audubon Water Quality A.doc

District (SJRWMD), the Agencies that are responsible for issuing permits and enforcement. Two types of testing are used to monitor water quality of the lakes and irrigation, First, several shallow groundwater wells are monitored on a quarterly basis to check levels of Nitrogen, Total Dissolved Solids, Sulfates, Chlorides and Fecal Coliform. The results of the test (copy attached #3) are compared to previous reports to ensure no negative trend are developing in the ground water or lakes that would be hatmful to the plants and animals in the area as a result of the application of reclaimed irrigation water. The second type oftest (copy attached #4) is a monthly monitoring of the reclaimed water. Prior to pumping reclaimed water to the distribution system, parameters such as pH, Total Suspended Solids, Turbidity, and BOD (Biological Oxygen Demand) are checked and reported to DEP.

l11e high degree of treatment of reclaimed irrigation water, continuous water quality checks, maintenance of the lakes and marshes provide an excellent habitat for both aquatic and land base flora and fauna in Hammock Dunes.

RECLAIMED \YATER IRRIGATION SYSTEM

The District operates potable water and reclaimed water supply systems as well as a wastewater collection and treatment system. The combined utilities represent a capital investment of approximately $50,000,000. The potable and ilrigation water systems are two completely separate and distinct systems. l11e itrigation distribution system is similar to that of the potable water system except in the commodity it distributes. Because ilrigation water is a combination of wastewater treatment plant effluent and untreated well water, it cannot be mixed or cross-connected with the potable supply. Hammock Dunes is one of the first and only community in Florida to have 100% of its irrigation needs supplied by reclaimed water.

CONSERVATION

Two major benefits result from the use of reclaimed water for irrigation. The first benefit is conservation of potable (fresh) water. The typical Florida resident uses from 150 -300 gallons of potable water per day while in Hammock Dunes the average consumption of potable water is just 80 gallons per day. Without the ability to use reclaimed water for irrigation, the reduction in potable water consumption would not be possible. The second henefit is the wastewater effluent that would nonnally be dischat·ge to a river or other waterway is now used for a beneficial purpose. Reclaimed water is ideally suited for irrigation pmposes because of the micro nutrients it contains.
In order to conserve its supply of reclaimed water the District not only establishes rules regarding usage, but actually shut the system down during prohibited times (e.g.10:00 am to 4:00 pm and all day Friday). The District also allocates reclaimed water usage base on the size of lot or common area. If customers use more irrigation water tl1an allotted, the rate per l 000 gallons is doubled.

Audubon Water Quality A.doc

\
\
\rn□
\	0
\

PARCEL
W-1
(WEW.ND)
L-3

N 0 R T H

SCALE:
1• -  IODO ff CT

PAACEL
"A"

PAACEl

4L 7'&-"B"
PARCEL
W-2
(WETLAND)
rrt;;;:;:_--\',)1,-	M-5

09/28/96
JBlAK[S.D\YG

	SKETCH OF LEGAL DESCRIPTION	
DUNES COMMUNITY DEVELOPMENT DISTRICT LAKES ANO MARSl-!ES AT
HAMMOCK DUNES PHASE 1 EXHIBIT "A"	SHEIT 4 OF 6

DlJNl S COMMllNlTY DEVELOPMENT DISTRICT

Ocean Hnmmock

Lake No	Plants Treated	Chemicals Used

2
3
4
5
6
7
8
9
10

l l		 12
13/20
14
15

16!!9
17
18
21

4/J; "'"° too:;;,1ls,'i)P:,,i;>
AJl+  r""""t'f'd"'?f"'"i;,

h¥'.,.""'"=e""""'-J	

22				

23/24
25

J'lj/.,,,._1;;.,,,,,e,J.. 	

;Hf;_ 1;,;,µ,e.s,,,	

26				

Hammock Dunes

Lake No	Plants Treated

 	

Marsh! Marsh H Anasrnsla Caprl

Chsmitals Used

-	/Jfl,.t.b{,#;.,.'-"72 
_		:,Jkc,;-fj	­
_!,),,,t,,:.r._16_/,u,.r.7¢  '1're ,,T
/JtpJ.kJ ':;iT,;fl{..,. ;),.If ill----
No Treatment Needed

Hammock Dunes (continued)

Cordoba
Granada	• 0	.  '		

fk?;./If 5TF)-Jf,_.-t::�J.f-Jl)_

"

  ......../,AJ.z..1:£;--_z;;,,,,_..,l,:,o.,.,1,.L,

MO..BonLtearkreey SEa-Fn LMaakreco M,vfaarrssbh LI)
!V1Reanroshir P  E

-w-.ek-.A--- _	��

t I	IJ
I l	I}
II	-JI	I I

S�an Gabi.·re,l	Afl·, fJ'<4l,=·µ,,e�d/-;-�

L•alekdeePiraarcel

J}/J.,.e±Jl;°v"f"t,_l �, 'f}�5---­

r,-

1fMS5

Dunes Community \-laintena:nr.:e Facility

6

Like No 5
7

PlalTls Treated

Chemicals Used

- No Treatment Needed

fa,,, /kJ___.J;:�

co;v1MENTS \,jla/,;:.):::

/.p v P,/5--..-£){,'ty--R.Jv.r,/4.,

t>.P 1:,-6e	L/(e;:;,.�/.,.4-}!:,_• �v_.,,J,,,J �,,.;:f.;JJ,i,e,... !,4 £	!?,;-_,,,•ku:;_v•

;	e_

zf"'-

Jcf/___z,/,,,,1f,,�$t?--1'JJ: _;7:.,/1:/2oKJ-r.t.'hc?	I,,,ke;.c7_.,,,_e-."-f:!,.<v-z     i':-'K,""' ,..,7    "':1"'M�r:At11�<,..�1J.pre�br,,nt:o,,,PJ,,f{.f_�s.

GROUND WATER MONITORING WELL REPORT- PART D

Councy:
Facility Name:
Permit Number:
M01 itori;;g Period

Fiagl.er
Dunes Community Development District WV.'TF
FLA0ll602
From:_October 1, 2009	

To:_December31, 2009	

Moni:::oring Well ID: Wen Type: Description:
Date Sa.,rpie Obtained:

l'vfWC-12
Compliance
29d56'43"N I 8idl8'14nW
_Oct. 12•, 2009 

Was the well purged before sampling?

_XY_es	No

Time Sample Obtained:		

Parameter

PAJU,! Code	Sample
Measurement

Permit Requirement

Units

I

Sar.:ple Type

Monitoring Frequency	Detection llmits	Analysis Method	Sa.upling Equipment Samples
Used

Water Level Relative to NGVD (14.63 ft)
;:Solids, 'Total Dissolved rfDS)
ii
iNitrite plus Nitrate. Total (as N)
Sulfate, Total
,H
!lco:ifonn., Fecal
[Chloride (as Cl)

I
I	82545
70295

00630
00945
00400

2.73 ft
540 ml!l'l
0.048 m,/1
11 mg/I
7.2
LOU
89m•"

Report	FEET
Report	MGIL
10	MG1L
250	MG/L
6.5 to 8,5	SU
4	#l!OOML
Report	MGIL

In-situ Grab Grab G:ab Meter Grab
Grab

Quarterly Quarterlv Quarterly Ouarterlv Quarterly Ouarterlv
Quarterly

NIA
10 me/I
0.048 mrrll
0.59 mg/1
0- 14
LO
0.61 mg/I

NIA	NiA
EPA 160.1		 Peristaltic!Bai!er SM 4500 N03-F		PeristaftictBaHer EPA300.0	Peristaltic/Bailer
Fie!d	Peristaltfo/Bailer
S¼9222D	Peristaltic/Bailer
EPA300.0	Peristaltic/Bailer

Filtered (LIFIN)
NIA N N N N
i-:
N

'

74055
00940

1:

'

'I

Ii

:i

I
I

COMMENTS A:.,D EXPLANATION (Reference all attachments here):

3
Version: April 13, 20J9
DE? For:n 62 620,910(10), Effective November 29, 1994

Permit Number;

FLA0ll602

DAILY SAMPLE RESULTS- PART B
Facility:	Dunes Community Development District WWTF

Monitoring Period	From: _December I, 2009_	To: _December 31, 2009_

	Flow (thru WWTF) (MGD)	Flow (rcvd fm Palm Coast WWTF) (MGD)	pH (SU)	Chlorine, Total Residual (during	Chlorine, Total Residual (MG/L)	Fecal Colifonn Bacteria (#/l00ML)	Coliform, Fecal, % less than detection (PERCENT)	TSS (during operation of Train#l) (MGIL)	TSS (MG/L)	Turbidity (during operation of Train#l) (NTU)	Turbidity
(NTU)	
				operation of							
				Train#!)
(MGIL)								
.												
	-- ---	-- - --	
MSM	cnMn	rnMn	"'"""	<:"1 "n)		-----	
MMA	"""""	
on.												
	INF-2	FLW-1	EFA-3	EFA-1	EFA-2	EFA-3	CAL-2	EFB-1	EFB-2	EFB-1	EFB-2	
1	0.249	0.872	6.617.0	NOD	4.2	< 1.0		NOD	<2.0	NOD	1.3	
2	0.218	0.871	6.6/7.1	NOD	3.4	< 1.0		NOD	<2.0	NOD	1.6	
3	0.224	0.793	6.5/7.1	NOD	3.5	< 1.0		NOD	<2.0	NOD	1.5	
4	0.240	0.868	6.517.0	NOD	4.0			NOD		NOD	1.7	
5	0.250	0.856	6.0/7.1	NOD	5.0			NOD		NOD	0.90	
6	0.212	0.681	6.5/7.1	NOD	5.0			NOD		NOD	1.3	
7	0.221	0.853	6.7/7.0	NOD	4.6	< 1.0		NOD	<2.0	NOD	0.88	
8	0.258	0.269	6.7/6.9	NOD	3.0	<1.0		NOD	<2.0	NOD	1.18	
9	0.265		6.7/7.0	NOD	2.9	1.0		NOD	<2.0	NOD	I.IO	
10	0.211		6.517.0	NOD	2.9	< 1.0		NOD	<2.0	NOD	1.71	
11	0.274		6.6/7.1	NOD	1.0			NOD		NOD	1.3	
12	0.191		6.7/7.0	NOD	1.0			NOD		NOD	2.1	
13	0.251	0.746	6.7/6.8	NOD	1.3			NOD		NOD	1.4	
14	0.265	0.635	6.617.0	NOD	4.4	< 1.0		NOD	<2.0	NOD	1.2	
15	0.245	0.001	6.5/6.7	NOD	4.3	< 1.0		NOD	<2.0	NOD	1.2	
16	0.239	0.887	6.4/6.7	NOD	4.4	< 1.0		NOD	<2.0	NOD	1.3	
17	0.224	0.898	6.5/6.7	NOD	5.0	< 1.0		NOD	<2.0	NOD	1.3	
18	0.214	0.906	6.6/6.9	NOD	5.0			NOD		NOD	I.I	
19	0.231	0.879	6.5/7.0	NOD	4.7			NOD		NOD	1.4	
20	0.246	0.902	6.4/7.0	NOD	3.4			NOD		NOD	2.1	
21	0.243	0.152	6.4/7.1	NOD	2.5	< 1.0		NOD	<2.0	NOD	1.6	
22	0.257		6.4/7.0	NOD	1.15	< 1.0		NOD	<2.0	NOD	1.8	
23	0.249		6.3/7.0	NOD	1.27	<1.0		NOD	<2.0	NOD	2.2	
24	0.245		6.4/6.9	NOD	1.45	< 1.0		NOD	<2.0	NOD	3.3	
25	0.277		6.4/7.0	NOD	1.75			NOD		NOD	2.7	
26	0.278	0.902	6.3/6.9	NOD	1.31			NOD		NOD	4.0	
27	0.301	0.891	6.3/7.0	NOD	1.0	< 1.0		NOD	2.8	NOD	4.0	
28	0.350	0.924	6.3/7.1	NOD	5.0			NOD		NOD	4.0	
29	0.377	0.922	6.3/7.4	NOD	1.47	< 1.0		NOD	<2.0	NOD	4.0	
30	0.363	0.930	6.7/7.4	NOD	5.0	< 1.0		NOD	2.0	NOD	4.0	
31	0.361	0.869	6.9/7.4	NOD	5.0	<1.0		NOD	3.2	NOD	4.0	
Total	8.029	17.507	Hi	7.4		100.0	19			40.0		63.1	
Mo. Avg.	0.259	0.565	Lo-6.0		3.23	1.0			2.1		2.0	

Day Shift Operator	Class:	C	Certificate No:	0017166	Name:	Dennis Cu.miskey		
Day Shift Operator	Class:	C	Certificate No:	0017825	Name:	 Tim Morris		
Night Shift Operator	Class:		Certificate No:		Name;	 		
Lead Operator	Class:	  C		Certificate No:	0004608	Name:	  David Boss		

PLANT STAFFING:

DAILY SAMPLE RESULTS-PART B
PennitNumber:	FLA0I 1602
Monitoring Period	From: _December 1, 2009		To: _December 31, 2009_

Facility:	Dunes Community Development District WWTF

	CBOD5 (MG/L)	CBOD5 (MG/L)	TSS (MG/L)	

I		Cod	
Mon. Site	I	
00000	
00000	""'""	
		EFA-3	INF-!	INF-!	
1				
2				
3	<2.0 mg/I	200 mg/I	200 mg/I	
4				
5				
6				
7				
8				
9				
10	< 2.0 mg/I	190 mg/1	74 mg/I	
11				
12				
13				
14				
15				
16				
17	< 2.0 mg/I	280 mg/I	510 mg/I	
18				
19				
20				
21				
22	< 2.0 mg/1	160 mg/I	180 mg/I	
23				
24				
25				
26				
27				
28				
29	< 2.0 mg/I	140 mg/I	100 mg/I	
30				
31				
I	Total	II		10	I	970	I	1064	I	
I	Mo. Avg.	II		2.0 mg/1	I	194 mg/!	I	212.8 mg/1	I	

PLANT STAFF!NG:		
Day Shift Operator	Class:	C	Certificate No:	0017166	Name:	Dennis Cumiskey 		
Day Shift Operator

Night Shift Operator	Class:
Class:	  C		Certificate No:
Certificate No:	  0017825		Name:
Name:	 Tim Morris	
 		
Lead Operator	Class:	  C		Certificate No:	  0004608		Name:	 David Boss		

2

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water Management System (Lakes, Marshes and Wetlands)

The conceptual design and layout of the lakes, marshes and wetlands was accomplished in the early 1980's as pmt of the Development of Regional Impact (DRI) for oceanfront property owned by ITT. Flagler County approved the Development Order on March 30, 1984.

Many environmental agencies were involved in this process, including state and local personnel and the Anny Corps of Engineers. The system was designed and approved to meet the existing rules and regulations at the time.

The environmental experts who worked on the DRI, Dr. Larry Brown and Dr. Durbin Tabb, identified several pristine areas that were required to be maintained. They are shown on Exhibit "A" as Marsh M-1 through Marsh M-5 and wetlands W-1 and W-2 and became pmt of the permits issued for the project. The lakes are identified as L-1 through L-9 Lake Varn, Parcel E, Parcel "A" & Parcel "B" for Phase I. See attached Exhibit "A", Lakes and Marshes.
The water management system within the Dtmes Community Development District (District), is divided into two drainage basins. The area south of J1.mgle Hut Road flows south and discharges into the Intracoastal Waterway near the south end of Varn Lake.
The area north of Jungle Hut Road flows north and discharges into a ditch on the south side of Malacompra Drive, that flows west and connects to the Intracoastal Waterway.

Several analyses were performed by Gee & Jenson in the early 1980's to determine the design water level for the lakes within the District. Assuming a normal rainfall of 55 inches per year, Gee & Jenson concluded that a water level of 4.0 or above could be maintained 80% of the time and water levels below 4.0 would occur during 20% of the time. Landscaping along the lake edges is designed at the 4.0 water level. The Phase I lake permits required that littoral zones have slopes ranging from 4 to 1 to 10 to 1. When the water levels drop below the 4.0 level, considerably more lake bottom emerges in the 10 to 1 areas.

The property in the District is being developed in two phases. Phase I is the land south of Jungle Hut Road and Phase II is north of Jw1gle Hut Road. The permitting agencies required the marshes and wetlands to remain in Phase I. The purpose of the areas were to preserve them to assist in water quality improvements and for use by wildlife. The islands were required in the lakes for bird habitat. Because of fluctuating rainfall, the marshes will be dry as lake levels fall and wet as water levels rise. This fluctuation is considered important by the permitting agencies and was planned as paii of our permitted system.
The wetlands in Phase II were generally nmrnw and linear along the mosquito control ditches. The permitting agencies allowed mitigation of these areas by a cash payment

from the Developers. This method of mitigation has developed over a period of time as regulations have changed and assessments as to the real value of certain wetlands has been realized. These funds were used in another environmentally sensitive area by the permitting agencies.

Currently the District owns and maintains only the Phase I system. During the next year, it is expected that the water management systems in Phase II will be transferred to the District. District controlled maintenance will then begin in these areas.

The water mrumgement system (Phase I only) is maintained by spraying the undesirable aquatic vegetation. Also triploid grass cru·p fish have been placed in the lakes to remove certain aquatic vegetation. A noticeable improvement in water quality has occuned as a result of the fish being in the lakes. These fish are restocked on a periodic basis.

No major siltation is expected in the system. Most of the system has been in existence for several years. The lake banks are grassed and only minimum erosion has occurred. We do not anticipate any need for dredging or other lake bottom maintenance in the foreseeable future.
Any modifications to this system requires permits from the permitting agencies. Similarly, maintenance activities, beyond the District's current programs, must be reviewed to be certain they comply with permit conditions.

Prepared by:
,d;ze§(a. If
Fred A. Greene
DunesCDD District Engineer

20-026.00
10/03/00

C.

DUNES
COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-7	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	8	
Statement of Activities	9	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Statement of Net Position – Proprietary Funds	12	
Statement of Revenues, Expenses and Changes in Net Position –
Proprietary Funds	
13	
Statement of Cash Flows – Proprietary Funds	14-15	
Notes to the Financial Statements	16-25	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – General Fund	
26	
Notes to Required Supplementary Information	27	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	28	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

29-30	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

31	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
32-33	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Dunes Community Development District Flagler County, Florida

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities and each major fund of Dunes Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, and each major fund of the District as of September 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 16, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

May 16, 2024

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Dunes Community Development District, Flagler County, Florida’s (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the fiscal year resulting in a net position balance of $48,946,839.

The change in the District’s total net position in comparison with the prior fiscal year was ($173,067), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balances of $31,752, a decrease of ($165,956) in comparison with the prior fiscal year. A portion of the total fund balance is non-spendable for prepaid items and the remainder is unassigned fund balance.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has two fund categories: governmental funds and proprietary funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains one individual governmental fund. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, which is considered to be a major fund.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Proprietary Funds
The District maintains one type of proprietary fund, enterprise fund. The District maintains three enterprise funds. An enterprise fund is used to report the same function presented as business-type activities in the government-wide financial statements. The District uses an enterprise fund to account for the operations of the water and sewer utility services within the District. The District also uses an enterprise fund to account for the operations of the toll bridge within the District. In addition, the District uses an enterprise fund to account for the operations of the stormwater drainage system within the District. All of the funds are major funds.

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

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Other Information

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
Governmental Activities	Business-type Activities	Total
	2023	2022	2023	2022	2023	2022	

Assets, excluding capital assets	
$	100,087	
$	207,789	
$  15,637,102	
$  15,921,690	
$  15,737,189	
$  16,129,479	
Capital assets, net of depreciation	118,401	122,281	34,737,796	34,471,490	34,856,197	34,593,771	
Total assets	218,488	330,070	50,374,898	50,393,180	50,593,386	50,723,250	
Liabilities, excluding long-term liabilities	68,335	10,081	1,578,212	1,593,263	1,646,547	1,603,344	
Total liabilities	68,335	10,081	1,578,212	1,593,263	1,646,547	1,603,344	
Net position
Investment in capital assets	
118,401	
122,281	
34,737,796	
34,471,490	
34,856,197	
34,593,771	
Unrestricted	31,752	197,708	14,058,890	14,328,427	14,090,642	14,526,135	
Total net position	$	150,153	$	319,989	$  48,796,686	$  48,799,917	$  48,946,839	$  49,119,906	

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

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
Governmental Activities	Business-type Activities	Total
2023	2022	2023	2022	2023	2022	
Revenues:
Program revenues
Charges for services	$	125,005	

$	190,103	

$	6,222,558	

$	6,051,772	

$	6,347,563	

$	6,241,875	
Operating grants and contributions	-	-	215,832	-	215,832	-	
General revenues							
Miscellaneous	4,366	2,376	618,359	121,780	622,725	124,156	
Total revenues	129,371	192,479	7,056,749	6,173,552	7,186,120	6,366,031	
Expenses:							
General government	95,865	86,945	-	-	95,865	86,945	
Maintenance and operations	209,570	380,405	-	-	209,570	380,405	
Water and sewer	-	-	4,879,696	4,235,362	4,879,696	4,235,362	
Stormwater	-	-	324,635	5,585	324,635	5,585	
Toll bridge operations	-	-	1,849,421	1,716,939	1,849,421	1,716,939	
Total expenses	305,435	467,350	7,053,752	5,957,886	7,359,187	6,425,236	
Transfers	6,228	305,535	(6,228)	(305,535)	-	-	
Change in net position	(169,836)	30,664	(3,231)	(89,869)	(173,067)	(59,205)	
Net position - beginning	319,989	289,325	48,799,917	48,889,786	49,119,906	49,179,111	
Net position - ending	$	150,153	$	319,989	$  48,796,686	$  48,799,917	$  48,946,839	$  49,119,906	

Governmental activities							

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $305,435. A portion of the costs of the Districts activities were paid by program revenues. As in the prior fiscal year, program revenues are comprised primarily of assessments. The majority of the change in expenses results from decreases in maintenance and repairs.

Business-type activities

For the fiscal year ended September 30, 2023, the cost of the business-type activities was $7,053,752. The costs of those activities were paid for by program revenues which consisted primarily of user fees and charges. The majority of the change in expenses results from increases in maintenance.
GENERAL FUND BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.
CAPITAL ASSETS

At September 30, 2023, the District had $191,236 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $72,835 has been taken, which resulted in a net book value of $118,401. The District’s business-type activities reported net capital assets of $34,737,796. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the operations of the District will remain fairly constant.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

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

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

	Governmental
Activities	Business-type
Activities	
Total	
ASSETS				
Cash and cash equivalents	$	46,876	$	1,176,662	$	1,223,538	
Investments	51,184	13,734,292	13,785,476	
Receivables	626	695,399	696,025	
Prepaids	1,401	29,749	31,150	
Deposits	-	1,000	1,000	
Capital assets:				
Nondepreciable	-	8,469,905	8,469,905	
Depreciable, net	118,401	26,267,891	26,386,292	
Total assets	218,488	50,374,898	50,593,386	

LIABILITIES				
Accounts payable	8,594	374,387	382,981	
Due to governmental type activities	59,741	(59,741)	-	
Unearned revenue	-	1,263,566	1,263,566	
Total liabilities	68,335	1,578,212	1,646,547	

NET POSITION				
Investment in capital assets	118,401	34,737,796	34,856,197	
Unrestricted	31,752	14,058,890	14,090,642	
Total net position	$	150,153	$	48,796,686	$	48,946,839	

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Functions/Programs	

Expenses	Charges for Services	Operating Grants and
Contributions	Governmental Activities	Business-type Activities	

Total	
Primary government: Governmental activities:
General government	

$	95,865	

$	125,005	

$	-	

$	29,140	

$	-	$	

29,140	
Maintenance and operations	209,570	-	-	(209,570)	-	(209,570)	
Total governmental activities	305,435	125,005	-	(180,430)	-	(180,430)	

Business-type activities: Water and sewer utilities	

4,879,696	

3,441,624	

215,832	

-	

(1,222,240)	

(1,222,240)	
Stormwater	324,635	455,606	-	-	130,971	130,971	
Toll bridge operations	1,849,421	2,325,328	-	-	475,907	475,907	
Total business-type activities	7,053,752	6,222,558	215,832	-	(615,362)	(615,362)	

General revenues:	
Unrestricted investment earnings	4,366	618,359	622,725	
Total general revenues	4,366	618,359	622,725	
Transfers	6,228	(6,228)	-	
Change in net position	(169,836)	(3,231)	(173,067)	
Net position - beginning	319,989	48,799,917	49,119,906	
Net position - ending	$	150,153	$	48,796,686	$	48,946,839	

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	  Major Fund	 General Fund	
ASSETS		
Cash	$	46,876	
Investments	51,184	
Assessments receivable	626	
Prepaids		1,401 	
Total assets	 $	100,087 	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable

$	8,594

Due to other funds		59,741 
Total liabilities		68,335 

Fund balances:
Nonspendable:
Prepaid items	1,401
Unassigned		30,351 
Total fund balance		31,752 

Total liabilities and fund balance	 $	100,087 

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

31,752

government as a whole.
Net position of governmental activities

	118,401 
 $	150,153 

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

REVENUES
Maintenance assessments

  Major Fund	
 General Fund 

$	125,005

Interest and other revenues			4,366  Total revenues		129,371 

EXPENDITURES
Current:
General government	
95,865	
Maintenance and operations	203,190	
Capital outlay		2,500 	
Total expenditures		301,555 	
Excess (deficiency) of revenues over (under) expenditures	
(172,184)	

OTHER FINANCING (USES)
Interfund transfers	

	6,228 	
Total other financing sources and (uses)		6,228 	
Net change in fund balance	(165,956)	
Fund balance - beginning		197,708 	
Fund balance - ending	 $	31,752 	

Net change in fund balances - total governmental funds	$  (165,956)
Amounts reported for governmental activities in the statement of activities are different because:
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the
statement of activities.	(3,880)

Change in net position of governmental activities	$  (169,836)

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF NET POSITION - PROPRIETARY FUNDS SEPTEMBER 30, 2023

		Major Funds			
	Water, Sewer				
	and Effluent	Stormwater	Intracoastal		
	Reuse Enterprise	Enterprise	Waterway Bridge		
	Fund	Fund	Enterprise Fund	Total	
ASSETS					
Current assets:					
Cash and cash equivalents	$	173,840	$	105,752	$	897,070	$	1,176,662	
Investments	4,047,945	303,807	9,382,540	13,734,292	
Receivables	676,310	19,089	-	695,399	
Due from other funds	-	72,223	88,919	161,142	
Noncurrent assets:					
Prepaids	24,301	1,216	4,232	29,749	
Deposits	1,000	-	-	1,000	
Capital assets:					
Capital assets not being depreciated	8,384,905	-	85,000	8,469,905	
Capital assets being depreciated	45,849,803	-	17,372,086	63,221,889	
Less accumulated depreciation	(28,379,308)	-	(8,574,690)	(36,953,998)	
Total capital assets, net	25,855,400	-	8,882,396	34,737,796	
Total assets	30,778,796	502,087	19,255,157	50,536,040	

LIABILITIES
Current liabilities:
Accounts payable	365,153	6,225	3,009	374,387	
Due to other funds
Noncurrent liabilities:	101,401	-	-	101,401	
Unearned revenue	685,073	-	578,493	1,263,566	
Total liabilities	1,151,627	6,225	581,502	1,739,354	

NET POSITION
Investment in capital assets	25,855,400	

-	

8,882,396	

34,737,796	
Unrestricted	3,771,769	495,862	9,791,259	14,058,890	
Total net position	$	29,627,169	$	495,862	$	18,673,655	$	48,796,686	

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

OPERATING REVENUES
Charges for sales and services:

Water, Sewer and Effluent Reuse Enterprise Fund

Major Funds

Stormwater Enterprise Fund

Intracoastal Waterways Bridge Enterprise Fund

Total

Water	$	1,094,387	$	-	$	-	$	1,094,387	
Irrigation and effluent	1,304,500	-	-	1,304,500	
Sewer	971,052	-	-	971,052	
Connection fees	33,610	-	-	33,610	
Meter fees	21,100	-	-	21,100	
Stormwater fees	-	455,606	-	455,606	
Tolls	-	-	2,312,163	2,312,163	
Grant revenue	215,832	-	-	215,832	
Other	16,975	-	13,165	30,140	
Total operating revenues	3,657,456	455,606	2,325,328	6,438,390	

OPERATING EXPENSES
Personnel services	1,136,295	108,509	779,388	2,024,192	
Materials, supplies and services	2,434,234	216,126	668,162	3,318,522	
Depreciation and amortization	1,309,167	-	401,871	1,711,038	
Total operating expense	4,879,696	324,635	1,849,421	7,053,752	

Operating income (loss)	
(1,222,240)	
130,971	
475,907	
(615,362)	

NON OPERATING REVENUE (EXPENSES)
Interest income	

189,913	

12,193	

416,253	

618,359	
Total non operating revenue (expenses)	189,913	12,193	416,253	618,359	

Income before transfers	
(1,032,327)	
143,164	
892,160	
2,997	
Transfers out	-	-	(6,228)	(6,228)	

Change in net position	
(1,032,327)	
143,164	
885,932	
(3,231)	
Total net position - beginning	30,659,496	352,698	17,787,723	48,799,917	

Total net position - ending	
$  29,627,169	
$ 495,862	
$  18,673,655	
$  48,796,686	

See notes to the financial statements

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

CASH FLOWS FROM OPERATING ACTIVITIES

Water, Sewer and Effluent Reuse Enterprise Fund

Stormwater enterprise Fund

Intracoastal Waterway Bridge Enterprise Fund

Total

Receipts from customers, users and other funds	$	3,391,692	$	383,203	$	2,273,155	$	6,048,050	
Other operating cash receipts	16,975	-	13,165	30,140	
Payments to suppliers and other funds	(1,960,506)	(324,925)	(759,715)	(3,045,146)	
Payments to employees	(1,122,600)	-	(771,835)	(1,894,435)	
Net cash provided (used) by
operating activities	
325,561	
58,278	
754,770	
1,138,609	

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Purchases of capital assets	(930,449)	-	(1,046,895)	(1,977,344)	
Cash flows from capital and related financing activities	(930,449)	-	(1,046,895)	(1,977,344)	

CASH FLOWS FROM INVESTING ACTIVITIES
Interest earnings	

189,913	

12,193	

416,253	

618,359	
Proceeds from investments	325,830	-	544,156	869,986	
Purchase of investments	-	(303,807)	-	(303,807)	
Net cash provided (used) by investing activities	515,743	(291,614)	960,409	1,184,538	

Net increase (decrease) in cash and cash equivalents	
(89,145)	
(233,336)	
668,284	
345,803	
Cash and cash equivalents - October 1	262,985	339,088	228,786	830,859	

Cash and cash equivalents - September 30	
$	173,840	
$	105,752	
$	897,070	
$	1,176,662	

(Continued)

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
(Continued)

Reconciliation of operating income (loss) to net cash
provided (used) by operating activities					
Operating Income (loss)	$	(1,222,240)	$	130,971	$	475,907	$	(615,362)	
Adjustments to reconcile operating income (loss)					
to net cash provided (used) by Operating Activities:					
Depreciation and amortization	1,309,167	-	401,871	1,711,038	
(Increase)/Decrease in receivables	(224,289)	(180)	2,231	(222,238)	
(Increase)/Decrease in interfund receivable	-	(72,223)	(45,264)	(117,487)	
(Increase)/Decrease in prepaids	131,932	24,842	129,676	286,450	
Increase/(Decrease) in accounts payable	272,104	831	(124,676)	148,259	
Increase/(Decrease) in contracts/retainage payable	-	-	(89,000)	(89,000)	
Increase/(Decrease) in interfund payable	83,387	(25,963)	-	57,424	
Increase/(Decrease) in unearned revenue	(24,500)	-	10,253	(14,247)	
Interfund transfer	-	-	(6,228)	(6,228)	
Total Adjustments	1,547,801	(72,693)	278,863	1,753,971	
Net cash provided (used) by operating activities	$	325,561	$	58,278	$	754,770	$	1,138,609	

See notes to the financial statements

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

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

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

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating- type special assessments for maintenance and debt service are treated as charges for services; and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The government reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

The following major proprietary funds are used by the District:

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

Intracoastal Waterway Bridge Enterprise Fund
This enterprise fund is used to account for the operations of a toll bridge. The costs of providing services are recovered primarily through user charges.
Stormwater Enterprise Fund
This enterprise fund is used to account for the operations of the stormwater drainage system, including the system of storm and surface water management facilities, inlets, conduits, pipes, manholes, channels, ditches, drainage easements, retention and detention basins, infiltration facilities, and natural waterways. The costs of providing services are recovered primarily through user charges.

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

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

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
Capital Assets
Capital assets include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items). Assets used for general government activities are reported in the governmental activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Infrastructure	25 – 50	
Roadways	26	
Machinery and equipment	5	

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

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

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

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize Bond premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
Deferred Outflows/Inflows of Resources (Continued)
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

NOTE 3 – BUDGETARY INFORMATION (Continued)

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2023:

Investment	Amortized Cost	Maturities	Credit Risk

Raymond James Bank - Enhanced Savings Total Investments

 $	13,785,476 
 $	13,785,476 

N/A	N/A

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

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

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – RECEIVABLES

Receivables at September 30, 2023 were as follows:

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

Totals	
Receivables:
Accounts	
$	460,478	
$	-	$	19,089	
$	479,567	
FEMA receivable	215,832	-	-	215,832	
	$	676,310	$	-	$	19,089	$	695,399	

NOTE 6 – CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2023 was as follows:

	Beginning
Balance	
Additions	
Deletions	
Ending Balance	
Governmental Activities
Capital assets being depreciated: Infrastructure	

$	155,203	

$	-	

$	-	

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

Less accumulated depreciation for: Infrastructure	

32,922	

3,880	

-	

36,802	
Machinery and equipment	36,033	-	-	36,033	
Total accumulated depreciation	68,955	3,880	-	72,835	

Total capital assets, being depreciated, net	
122,281	
(3,880)	
-	
118,401	

Governmental activities capital assets, net	
$	122,281	
$	(3,880)	
$	-	
$	118,401	

NOTE 6 – CAPITAL ASSETS (Continued)

Business-type Activities
Capital assets not being depreciated:

Beginning Balance

Additions	Reductions

Ending Balance

Land	$	960,488	$	-	$	-	$	960,488	
Construction in progress	7,509,417	-	-	7,509,417	
Total capital assets, not being depreciated	8,469,905	-	-	8,469,905	

Capital assets being depreciated:					
Infrastructure	55,299,492	-	-	55,299,492	
Roadways	1,873,188	1,046,895	-	2,920,083	
Machinery and equipment	4,071,865	930,449	-	5,002,314	
Total capital assets, being depreciated	61,244,545	1,977,344	-	63,221,889	

Less accumulated depreciation for: Infrastructure	

31,190,660	

1,595,628	

-	

32,786,288	
Roadways	632,193	99,190	-	731,383	
Machinery and equipment	3,420,107	16,220	-	3,436,327	
Total accumulated depreciation	35,242,960	1,711,038	-	36,953,998	

Total capital assets, being depreciated, net	
26,001,585	
266,306	
-	26,267,891	

Business-type activities capital assets, net	
$  34,471,490	
$	266,306	
$	-	$  34,737,796	

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

Governmental Activities: General government

$	3,880

Total depreciation expense	 $	3,880 

Business-type Activities
Water and sewer utilities	$	1,309,167	
Toll bridge operations	401,871	
Total depreciation expense	 $	1,711,038 	

Stormwater System
In accordance with the GASB 34 standards previously adopted by the District, the District has not recorded the cost of the stormwater system and other infrastructure improvements constructed prior to the adoption of GASB 34. The Storm Water Management System consists of approximately 179 acres of created lakes and system components. The lakes and marshes are connected to each other by drainage pipes and various drainage channels.

NOTE 7 – WATER, SEWER, AND EFFLUENT REUSE TRANSACTIONS

In accordance with the Utility Connection Collection and Reimbursement Agreement amounts advanced as connection fees in previous years are reduced by the portion of the connection fees collected from outside customers during the fiscal year. On June 18, 2013, the Developer, HD Associates, LP, transferred its rights under the Utility Connection Collection & Reimbursement Agreement to the Hammock Dunes Owners Association, Inc. (HDOA). The transfer provided that all potential payments made after April 1, 2013 under the Agreements were to be made to the HDOA. During the fiscal year ended September 30, 2023, HDOA received refunds of $24,500.

NOTE 8 – INTER-LOCAL AGREEMENTS

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

Whenever either the District or the City is confronted by an emergency water condition and desires to purchase available potable water from the other, the requesting party shall notify the selling party, in writing or by phone, and request that up to 0.5 million gallons per day of available potable water be transferred to the requesting party for a continuous period not to exceed 60 days. The selling party shall respond as soon as possible in an emergency condition or within twenty-four hours. The duration of the transfer may be extended by mutual agreement of the parties.
NOTE 9 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2023 were as follows:

 Fund	Receivable	Payable	
General	$	-	59,741	
Bridge	88,919	-	
Stormwater	72,223	-	
Water and sewer	-	101,401	
Total	
$	161,142  $	161,142	
The outstanding balances between funds	
result primarily from the time lag between the dates that	
transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the general fund and the water and sewer fund owed the bridge fund for payroll costs paid from the bridge fund. The water and sewer fund owed the stormwater fund stormwater fees collected in the water and sewer fund that have not yet been transferred to the stormwater fund.
Interfund transfers for the fiscal year ended September 30, 2023 were as follows:

 Fund	Transfer in	Transfer out	
General	$	6,228  $	-
Bridge	-	6,228

Total

$	6,228  $

6,228

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the enterprise funds to the general fund were approved by the Board in the fiscal year 2023 budget to allocate surplus funds to offset the cost of general operations.

NOTE 10 – RETIREMENT PLANS
The District maintains a Money Purchase 401(a) plan for employees who meet a certain pay requirement. The District’s required contribution is 6% of the total salaries of qualified participants. Total salaries of qualified participants for the fiscal year ended September 30, 2023 were $1,468,161. Employer contributions for the period were approximately $89,382.
The District maintains a 457(b) plan for employees who meet a certain pay requirement. The District’s required contribution is based on a matching requirement of employees’ maximum contributions of 2% of the total salaries of qualified participants. Total salaries of qualified participants for the fiscal year ended September 30, 2023 were $807,267. Employer contributions for the period were approximately $23,055 and employee contributions for the period were approximately $62,885.

NOTE 11 - GRANT

During the current fiscal year, the District was awarded a cost-reimbursement grant from The Federal Emergency Management Agency (FEMA) to respond to and recover from major disasters or emergencies and for limited mitigation measures caused by Hurricane Ian. During the current fiscal year, the District expended approximately $215,000 in hurricane recovery costs. The reimbursement from FEMA was outstanding as of September 30, 2023, however, it was received shortly after.

NOTE 12 – MANAGEMENT COMPANY
The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 13 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

NOTE 14 – LITIGATION

The District is involved with a litigation matter with Fence Service, Inc. whereby Fence Service, Inc. claims the District is in Breach of Contract for failure to pay for services due to a third-party fraudster who intervened in the receipt of the payment. The District is currently in the process of finalizing a settlement agreement with Fence Service, Inc. in which the District will pay approximately $13,975 to Fence Service, Inc.

In October 2022, a bicyclist was riding across the Hammock Dune Bridge and allegedly struck a disk of concrete with the tire of his bicycle, allegedly causing him to fall off his bicycle and sustain personal injuries. The bicyclist has filed a lawsuit against the District, which has been turned over to the District’s insurance carrier for defense.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

REVENUES

Budgeted
		Amounts	   Original & Final		Actual

Variance Favorable (Unfavorable)

Maintenance assessments	$	129,535	$	125,005	$	(4,530)	
Interest income	1,000	4,366	3,366	
Total revenues	130,535	129,371	(1,164)	

EXPENDITURES
Current:
General government	230,389	95,865	134,524	
Maintenance and operations	74,500	203,190	(128,690)	
Capital outlay	-	2,500	(2,500)	
Total expenditures	304,889	301,555	3,334	

Excess (deficiency) of revenues over (under) expenditures	

(174,354)	

(172,184)	

2,170	

OTHER FINANCING SOURCES (USES)				
Carryforward surplus	168,126	-	(168,126)	
Transfer in	6,228	6,228	-	
Total other financing sources and (uses)	174,354	6,228	(168,126)	

Net change in fund balance	
 $	-		
(165,956)  $	(165,956) 	
Fund balance - beginning			197,708 	
Fund balance - ending		 $	31,752 	

See notes to required supplementary information

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the General Fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

DUNES COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	29	
Number of independent contractors compensated to whom nonemployee
compensation was paid in the last month of the District’s fiscal year being reported.	
119	
Employee compensation	$1,696,971.02	
Independent contractor compensation	$6,444,033.75	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate
Special assessments collected	Operations and maintenance - $37.69	
	$125,005.00	
Outstanding Bonds:	Not applicable	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Dunes Community Development District Flagler County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business type activities and each major fund of Dunes Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 16, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

May 16, 2024

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

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Dunes Community Development District Flagler County, Florida
We have examined Dunes Community Development District, Flagler County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the state of Florida during the fiscal year ended September 30, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Dunes Community Development District, Flagler County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 16, 2024

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Dunes Community Development District Flagler County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Dunes Community Development District ("District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated May 16, 2024.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.
Other Reports and Schedule

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 16, 2024, should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters described in Rule 10.550 as required by the Rules of the Auditor General of the state of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the state of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Dunes Community Development District, Flagler County, Florida and the Auditor General of the State of Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Dunes Community Development District, Flagler County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements and the courtesies extended to us.

May 16, 2024

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 28.

D.

Fiscal Year 2025 Budget

June 14, 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	

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Dunes

General Fund	
Proposed	
Budget	
	FY 2025		

Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2023 		  FY 2024 		  4/30/2024 		  5 Months 			9/30/2024		

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	

$370,534	
$1,573	
$143,964	
$0	
$0	

$7,417	
$1,123	
$0	
$0	
$0	

$377,951	
$2,696	
$143,964	
$0	
$0	

$378,070	$119	0.03%	$0	0.00%	
$4,000	$1,304	48.35%	($1,000)	-20.00%	
$82,678	($61,286)	-42.57%	$82,339	24253.93%	
$0	$0	#DIV/0!	$0	#DIV/0!	
$0	$0	#DIV/0!	$0	#DIV/0!	

001.300.38100.10000	
001.300.38100.10000	

	$464,748 	($59,863)	-11.41%	$81,339	21.21%	

REVENUES

 TOTAL REVENUES	  $337,897   $383,409  	$516,070  	$8,541  	$524,611 

EXPENDITURES
Administrative
001.310.51300.11000	Supervisor Fees	$11,200	$14,000	$6,800	$5,000	$11,800	$14,000	$2,200	18.64%	$0	0.00%
001.310.51300.21000	FICA Expense	$857	$1,071	$520	$383	$903	$1,071	$168	18.64%	$0	0.00%
001.310.51300.31100	Engineering/Software Services		$0	$15,000		$0	$15,000	$15,000	$15,000		$0		0.00%		$0		0.00% server $10k 001.310.51300.31500	Attorney	$22,421	$14,000	$21,325	$21,325	$42,651	$25,000	($17,651)	-41.38%	$11,000	78.57%
001.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$6,551	$17,000	$20,080		$148	$20,229	$22,000	$1,771	8.76%	$5,000	29.41% 001.310.51300.32200	Annual Audit	$3,285		$3,500		$938	$2,563		$3,500		$3,600		$100	2.86%		$100		2.86%
001.310.51300.34000	Management Fees	$9,800	$10,290	$6,003	$4,288	$10,290	$11,345	$1,055	10.25%	$1,055	10.25%
001.310.51300.35100	Computer Time	$1,000	$1,000	$583	$417	$1,000	$1,050	$50	5.00%	$50	5.00%
001.310.51300.40000	Travel Expenses	$0	$1,000	$143	$102	$245	$1,000	$755	307.36%	$0	0.00%
001.310.51300.42000	Postage & Express Mail	$5,371	$4,000	$1,724	$1,231	$2,955	$4,000	$1,045	35.36%	$0	0.00%
001.310.51300.42500	Printing	$4,458	$2,500	$355	$254	$609	$2,500	$1,891	310.74%	$0	0.00%
001.310.51300.45000	Insurance ##	$24,841	$31,281	$40,854		$0	$40,854	$35,012	($5,842)		-14.30%	$3,731	11.93% Waiting on final #'s 1-30% increase 001.310.51300.48000	Advertising Legal & Other		$1,893		$2,000		$1,094	$781		$1,875		$2,000		$125			6.69%		$0		0.00% All legal notices 001.310.51300.49000	Bank Charges			$386		$1,000			$11		$8			$18		$1,000		$982	5423.99%		$0     0.00%
001.310.51300.49100	Contingencies	$7,070	$9,000	$4,734	$3,381	$8,115	$9,000	$885	10.91%	$0	0.00% Storage Unit added
001.310.51300.51000	Office Supplies	$500	$1,000	$1,282	$916	$2,197	$1,500	($697)	-31.73%	$500	50.00%
001.310.51300.54000	Dues, Licenses & Subscriptions	$822	$1,000	$0	$0	$0	$1,000	$1,000	#DIV/0!	$0	0.00%
001.320.53800.12000	Salaries	$97,433	$107,257	$61,419	$43,870	$105,289	$115,108	$9,819	9.33%	$7,851	7.32%
001.320.53800.12100	Consulting Fees		$0		$0		$0		$0		$0		$0		$0	#DIV/0!		$0	#DIV/0!	For people who retire 001.320.53800.21000	FICA Taxes	$7,279	$9,846	$4,532	$3,237	$7,768	$10,567	$2,799		36.02%	$721		7.32%
001.320.53800.22000	Pension Expense	$7,521	$10,726	$5,816	$4,155	$9,971	$11,511	$1,540	15.44%	$785	7.32%
001.320.53800.23000	Health Insurance Benefits #	$16,845	$19,195	$9,343	$6,673	$16,016	$13,817 #	($2,199)	-13.73%	($5,378)	-28.02% Assumes 15% increase over actual- 001.320.53800.24000	Workers Comp Insurance		$1,553		$1,398	$1,221		$312		$1,533		$1,330		($202)	-13.20%		($67)		-4.80%
001.320.53800.64000	Capital Improvements (See Capital Improvements List)	$2,500	$0	$0	$0	$0	$35,000	$35,000	#DIV/0!	$35,000	#DIV/0!

  Administrative	  $233,587   $277,063  	$188,774  	$114,043  	$302,817  	$337,411 	$34,593	11.42%	$60,348	21.78%
  (Less Contribution from Transfer, Surplus and Interest)	  ($100,854)		$3,604 		$58,508 	$58,508	$54,904	1523.35%
Total Administrative Raised From Assessment	$129,535	$273,459	$278,903	$278,903	$5,444	1.99%

Dunes

General Fund	
Proposed	
Budget	
FY 2025	

Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2023 		  FY 2024 		  4/30/2024 		  5 Months 			9/30/2024		

General System Maintenance	
001.320.53800.43000	Electric (7 Aerators)	
001.320.53800.46000	Building Maintenance	
001.320.53800.46200	Landscaping	
001.320.53800.46300	Tree & Shrub Removal	
001.320.53800.46500	Lake Maintenance	
001.320.53800.46700	Storm Drain System Maintenance	
001.320.53800.49300	Repair and Replacement Equipment	
001.320.53800.49200	Maintenace Reserves	
001.320.53800.52100	Grass Carp/Fish Removal	
001.320.53800.64002	Consultant Fees	

$41,462	
$30,069	
$1,028	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$35,000	
$33,000	
$5,000	
$0	
$0	
$500	
$32,847	
$0	
$0	

$0	
$18,773	
$23,932	
$0	
$0	
$0	
$0	
$0	
$0	
$0	

$0	
$13,410	
$17,094	
$5,000	
$0	
$0	
$500	
$32,847	
$0	
$0	

$0	
$32,183	
$41,026	
$5,000	
$0	
$0	
$500	
$32,847	
$0	
$0	

  General System Maintenance				$72,558 		  $106,347 			$42,705 			$68,851 			$111,556 		$126,500	
(Less Contribution from Transfer, Surplus and Interest)		($163,535)		($38,882)								$28,170	
General System Maintenance From Assessment		$67,465		$67,465								$98,330	

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

$0	$0	#DIV/0!	$0	#DIV/0!		
$35,000	$2,817	8.75%	$0	0.00%	Rats/Garbage Collection/gate/lawn	
$35,000	($6,026)	-14.69%	$2,000	6.06%		
$5,000	$0	0.00%	$0	0.00%		
$0	$0	#DIV/0!	$0	#DIV/0!	Lake access is decreasing	
$0	$0	#DIV/0!	$0	#DIV/0!		
$500	$0	0.00%	$0	0.00%	Chainsaws/Weed Eaters	
$0	($32,847)	-100.00%	($32,847)	-100.00%		
$51,000	$51,000	#DIV/0!	$51,000	#DIV/0!		
$0	$0	#DIV/0!	$0	#DIV/0!		

$14,944	13.40%	$20,153	18.95%
$28,170	#DIV/0!	$67,052	-172.45%
$98,330	#DIV/0!	$30,865	45.75%

     

$463,911	$49,537	11.95%		$80,501 	21.00%	

$377,232	$377,232	#DIV/0!	$36,309	10.65%	
	$110,238 	$838	($109,400)	-99.24%	$838	-341457.60%	

  TOTAL EXPENDITURES	  $306,145   $383,410  	$231,480  	$182,894  	$414,373 

TOTAL EXPENDITURES RAISED FROM ASSESSMENT	$197,000	$340,924

  FUND BALANCE	  $197,613  	($0) 	$284,591  	($174,353)

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				4/30/2024				5 Months		

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

	$3,614,016 	$353,587	10.84%	($4,964)	-0.14%	

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	

$575,313	
$511,867	
$644,920	
$20,500	
$18,000	
$40	
$2,253	
$0	
$9,433	

$486,803	
$433,118	
$545,702	
$4,500	
$0	
$0	
$0	
$0	
$7,982	

$1,062,116	
$944,985	
$1,190,622	
$25,000	
$18,000	
$40	
$2,253	
$0	
$17,414	

$1,178,949	$116,833	11.00%	$1,508	0.13%	4.678%	
$1,048,933	$103,948	11.00%	$52,052	5.22%		
$1,321,590	$130,968	11.00%	($51,746)	-3.77%		
$22,000	($3,000)	-12.00%	$0	0.00%		
$20,000	$2,000	11.11%	$5,000	33.33%		
$40	$0	0.00%	$0	0.00%		
$2,504	$252	11.17%	($1,777)	-41.51%		
$0	$0	#DIV/0!	$0	#DIV/0!		
$20,000	$2,586	14.85%	($10,000)	-33.33%		

	TOTAL REVENUES			$3,657,454  	$3,618,980  	$1,782,325  	$1,478,104  	$3,260,429 

OPERATING EXPENSES

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

	 

$43,662	$50,000	$0	$50,000	$50,000	$50,000	
$5,125	$5,000	$12,171	$12,171	$24,342	$10,000	
$6,509	$7,875	$3,313	$4,563	$7,875	$8,100	
$22,050	$23,153	$13,506	$9,647	$23,153	$25,526	
$13,765	$16,000	$12,076	$8,625	$20,701	$20,000	
$3,401	$5,000	$2,527	$1,805	$4,332	$5,000	
$14,697	$16,000	$9,614	$6,867	$16,481	$17,000	
$0	$4,000	$0	$4,000	$4,000	$3,000	
$207	$3,000	$11	$25	$36	$3,000	
$6,587	$10,000	$3,832	$2,737	$6,569	$10,000	
$10,764	$16,000	$6,905	$4,932	$11,838	$15,000	
$8,623	$16,000	$6,759	$4,828	$11,587	$16,000	
$12,100	$10,000	$4,600	$3,286	$7,886	$10,000	
$26,477	$14,000	$0	$14,000	$14,000	$14,000	
$876,716	$959,588	$536,342	$383,101	$919,444	$1,067,487	
$0	$0	$0	$0	$0	$0	
$65,486	$88,090	$37,473	$26,766	$64,239	$97,995	
$63,311	$95,959	$47,811	$34,151	$81,963	$106,749	
$117,087	$171,728	$60,252	$43,037	$103,289	$128,137	
$13,695	$12,503	$10,764	$2,754	$13,518	$12,339	
$0	$3,000	$0	$0	$0	$3,000	
$0	$1,000	$0	$0	$0	$1,000	
$47,831	$48,000	$32,149	$22,963	$55,112	$56,000	
$13,934	$15,000	$8,804	$6,289	$15,093	$16,000	
$8,790	$8,000	$5,212	$3,723	$8,934	$8,000	
$136,627	$172,043	$126,716	$0	$126,716	$192,565	
$10,308	$20,000	$8,010	$5,722	$13,732	$20,000	
$5,971	$7,000	$1,133	$809	$1,943	$7,000	
$12,654	$16,000	$14,060	$10,043	$24,103	$25,000	
$14,817	$16,000	$7,761	$5,543	$13,304	$16,000	
$3,877	$3,000	$1,774	$1,267	$3,041	$4,000	
$7,315	$6,000	$3,983	$2,845	$6,828	$7,500	
	$1,572,387 		$1,838,938 		$977,558  	$676,500 		$1,654,058 		$1,975,397 	

$0		0.00%		$0		0.00% PS design/Emergency Pump Design ($14,342)	-58.92%	$5,000	100.00%
$225	2.86%	$225	2.86%
$2,373	10.25%	$2,373	10.25%
($701)	-3.39%	$4,000	25.00%
$668	15.41%	$0	0.00%
$519	3.15%	$1,000	6.25%
($1,000)	-25.00%	($1,000)	-25.00%
$2,964	8226.39%	$0	0.00% Auto Drafts/cc transactions
$3,431	52.22%	$0	0.00%
$3,162	26.71%	($1,000)	-6.25%
$4,413	38.08%	$0	0.00% Added VT SCADA License/Neptune
$2,114	26.81%	$0	0.00%
$0	0.00%	$0	0.00% Well site lease
$148,043	16.10%	$107,899	11.24%
$0	#DIV/0!	$0	#DIV/0!
$33,756	52.55%	$9,905	11.24%
$24,786	30.24%	$10,790	11.24%
#	$24,848	24.06%	($43,591)	-25.38% Assumes 15% increase over actual- ($1,179)		-8.72%		($164)		-1.31%
$3,000	#DIV/0!	$0	0.00%
$1,000	#DIV/0!	$0	0.00%
$888	1.61%	$8,000	16.67%
$907		6.01%	$1,000	6.67% New Code for checks/website ($934)	-10.46%		$0	0.00%
$65,849	51.97%	$20,522	11.93% Waiting on final #'s 1-30% increase
$6,268	45.65%	$0	0.00%
$5,057	260.32%	$0	0.00%
$897	3.72%	$9,000	56.25%
$2,696	20.26%	$0	0.00%
$959	31.54%	$1,000	33.33%
$672	9.84%	$1,500	25.00%

$321,339	19.43%	$136,459	7.42%

Dunes	
Community Development District	

	$942,500 	$26,198	2.86%	$120,000	14.59%	

	$593,000 	$119,150	25.14%	$84,500	16.62%	

	$515,500 	$74,197	16.81%	$66,000	14.68%	

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				4/30/2024				5 Months		

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

Water System 	
041.320.53600.34800	
041.320.53600.43000	
041.320.53600.43100	
041.320.53600.44000	
041.320.53600.46000	
041.320.53600.46050	
041.320.53600.52000	
041.320.53600.52200	
041.320.53600.61000	

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

$19,056	
$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	

$15,987	
$80,336	
$49	
$0	
$181,946	
$21,636	
$12,097	
$203,338	
$18,828	

$11,419	
$57,383	
$35	
$500	
$129,962	
$15,454	
$8,641	
$145,241	
$13,449	

$27,407	
$137,718	
$84	
$500	
$311,908	
$37,090	
$20,738	
$348,579	
$32,277	

$33,000	$5,593	20.41%	$0	0.00%	PFAS/Lead and copper testing	
$149,000	$11,282	8.19%	$0	0.00%	FPL states a decrease	
$30,000	$29,916	35665.38%	$0	0.00%	Crom tank needs to be prepared	
$500	$0	0.00%	$0	0.00%		
$250,000	($61,908)	-19.85%	$80,000	47.06%	scrubber pumps fali/transfer pump seal/well/	
$45,000	$7,910	21.33%	($5,000)	-10.00%	Brass Ftgs/Meters/Tubing Price increases	
$25,000	$4,262	20.55%	$0	0.00%	Tubing replacements for RO are increasing/increasing inventory	
$350,000	$1,421	0.41%	$45,000	14.75%	chlorine is up 40%	
$60,000	$27,723	85.89%	$0	0.00%	50 meters replaced on 10 year cycle	

	Water System			$1,067,690  	$822,500  	$534,218  	$382,084  	$916,302 

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	

$15,939	
$42,350	
$58,174	
$0	
$87,616	
$13,008	
$27,305	
$3,294	
$28,143	

$11,385	
$30,250	
$41,553	
$1,000	
$62,583	
$9,291	
$19,504	
$2,353	
$20,102	

$27,324	
$72,600	
$99,727	
$1,000	
$150,198	
$22,300	
$46,809	
$5,647	
$48,245	

$28,000	$676	2.48%	$1,000	3.70%	more testing for sludge	
     $152,000 	$79,400	109.37%	$30,500	25.10%	price increased	
$95,000	($4,727)	-4.74%	$18,000	23.38%	FPL price increased	
$1,000	$0	0.00%	$0	0.00%		
$160,000	$9,802	6.53%	$25,000	18.52%	Equipment is getting older/PS rehab/reject valve fail/rescreen-co	
$25,000	$2,700	12.11%	$0	0.00%		
$60,000	$13,191	28.18%	$0	0.00%	Pump age is increasing	
$12,000	$6,353	112.49%	$0	0.00%		
$60,000	$11,755	24.37%	$10,000	20.00%	Stormwater takes more chlorine/PC not suppling all reclaimed	

	Sewer System			$482,987  	$508,500  	$275,829  	$198,021  	$473,850 

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	
$33,330	
$108,879	
$14,471	
$68,857	
$27,030	
$4,861	

$0	
$23,807	
$77,770	
$10,336	
$49,184	
$19,307	
$3,472	

$0	
$57,136	
$186,649	
$24,807	
$118,041	
$46,337	
$8,333	

$500	$500	#DIV/0!	$0	0.00%		
$72,000	$14,864	26.01%	$0	0.00%		
$190,000	$3,351	1.80%	$40,000	26.67%		
$35,000	$10,193	41.09%	$0	0.00%	Strmwtr/Hurricane pump rental 8 months	
$110,000	($8,041)	-6.81%	$20,000	22.22%		
$48,000	$1,663	3.59%	$6,000	14.29%	Brass/Meter box/poly tubing price increases	
$60,000	$51,667	620.05%	$0	0.00%	1 year lead time on meters	

	Irrigation System			$444,705  	$449,500  	$257,427  	$183,876  	$441,303 

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				4/30/2024				5 Months		

Expense Code	Description

Contribution to Reserves & General Fund	
041.310.51300.63100	Renewal and Replacement	$305	$273,613	$159,608	$114,005	$273,613	$287,293	
	Contribution to Reserves	$305	$273,613 	 
	$159,608  	$114,005 	
	$273,613 	
	$287,293 	

	TOTAL OPERATING EXPENSES			$3,568,074  	$3,893,051 	
 
	$2,204,639  	$1,554,487 	

	$3,759,126 	

	$4,313,690 	
Non-Operating Revenue (Expenses)	
041.300.22300.10000	Connection Fees - (W/S paid to HDOA)	$0	($20,000)	$0	$0	$0	($20,000)	
041.300.36900.10200	Non Operating Revenue - from W&S Surplus Account	$0	$2,266,271	$0	$2,266,271	$2,266,271		$1,467,000 	
041.300.33700.30000	Grant Income	$0	$0	$0	$0		
041.300.36100.10000	Interest Income	$189,914	$135,000	$111,388	$111,388	$222,777	$150,000	
041.310.51300.64000	Capital Improvements (See Capital Improvements List)	($815,433)	($2,107,200)	($274,332)	($1,832,868)	($2,107,200)	($897,000)	
041.310.51300.64001	Contribution to Capital Facilities Reserves	$0	$0	$0	$0	$0	$0	
041.300.58100.10000	Contribution to General Fund	$0	$0	$0	$0	$0	$0	

	$700,000 	$318,152	83.32%	$425,929	155.41%	

	Non-Operating Revenue (Expenses)			($625,519) 	$274,071  	($162,944) 	$544,792  	$381,848 

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

$13,680	5.00%	$13,680	5.00% Reserve Study Number
$13,680	5.00%	$13,680	5.00%
$554,564	14.75% 	$420,639 	10.80%

($20,000)	#DIV/0!	$0	0.00%		
($799,271)	-35.27%	($799,271)	-35.27%	Balance	
$0	#DIV/0!	$0	#DIV/0!		
($72,777)	-32.67%	$15,000	11.11%		
$1,210,200	-57.43%	$1,210,200	-57.43%		
$0	#DIV/0!	$0	#DIV/0!		
$0	#DIV/0!	$0	#DIV/0!		

	    

	$326 	$117,175	-100.28%	$326	-67975.25%	

	NET INCOME			($536,139) 	($0) 	($585,258) 	$468,409  	($116,849)

BUDGET HIGHLIGHTS FY 2025

1.Transfer	$0	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:

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

	$1,805,868 	$190,776	11.81%	$168,943	10.32%	

Dunes

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

Community Development District

Actuals	Adopted	Actual	Projected thru		Budget		Thru		Next
Expense Code	Description	 9/30/2023  	FY 2024	   4/30/2024    5 Months 

$424,844	18.47%	$325,000	13.54%		
($3,813)	-16.01%	$0	0.00%	license - European Village exp 9-30-23	
$0	#DIV/0!				
$421,031	18.12%	$325,000	13.43%		

OPERATING REVENUES

042.300.34900.10000	
042.300.36900.10000	

Toll Collections	
Miscellaneous	

$2,312,163	
$13,165	

$2,400,000	
$20,000	

$1,245,918	
$23,813	

$1,054,238	
$0	

$2,300,156	
$23,813	

$2,725,000	
$20,000	

  TOTAL REVENUES	 	$2,325,328  	$2,420,000  	$1,269,731    $1,054,238  	$2,323,969  	$2,745,000 

	$47,153 	$11,380	31.81%	$2,021	4.48%	

OPERATING EXPENSES

Administrative	
042.310.51300.31100	
042.310.51300.31500	
042.310.51300.32200	
042.310.51300.34000	
042.310.51300.49000	
042.310.51300.49100	

Engineering	
Attorney	
Annual Audit	
Management Fees	
Bank Charges	
Contingencies	

$158	
$17,617	
$5,471	
$17,150	
$1,624	
$469	

$5,000	
$5,000	
$6,125	
$18,008	
$6,000	
$5,000	

$0	
$0	
$3,313	
$10,505	
$290	
$667	

$5,000	
$5,000	
$2,813	
$7,503	
$207	
$476	

$5,000	
$5,000	
$6,125	
$18,008	
$498	
$1,143	

$5,000	$0	0.00%	$0	0.00%		
$5,000	$0	0.00%	$0	0.00%		
$6,300	$175	2.86%	$175	2.86%		
$19,853	$1,845	10.25%	$1,846	10.25%		
$6,000	$5,502	1105.82%	$0	0.00%		
$5,000	$3,857	337.50%	$0	0.00%	Lab/background checks	

  Administrative	 	$42,488  	$45,133  	$14,774  	$20,999  	$35,773 

Operating Expenses - Toll Facility	
042.320.54900.12000	Salaries	
042.320.54900.12100	Consulting Fee	
042.320.54900.15000	Overtime and Special Pay	
042.320.54900.21000	FICA Taxes	
042.320.54900.22000	Pension Plan	
042.320.54900.23000	Insurance Benefits (Medical) #	
042.320.54900.24000	Workers Compensation Insurance	
042.320.54900.34300	Contractual Support	
042.320.54900.34500	Payroll Processing Fee	
042.320.54900.34600	Credit Card Processing Fee	
042.320.54900.40000	Travel Expenses	
042.320.54900.41000	Telephone	
042.320.54900.42500	Printing	
042.320.54900.43000	Utility Services	
042.320.54900.45000	Insurance ##	
042.320.54900.45001	Insurance Claims	
042.320.54900.46000	Repairs & Maintenance	
042.320.54900.46002	Repairs & Maintenance-Parkway	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2025)	
042.320.54900.51000	Office Supplies	
042.320.54900.52000	Operating Supplies	

$644,707	
$0	
$0	
$48,413	
$31,845	
$46,870	
$7,553	
$37,578	
$34,937	
$54,728	
$0	
$11,319	
$7,792	
$18,799	
$124,206	
$0	
$105,259	
$175,554	
$26,555	
$3,494	
$22,451	

$664,690	
$0	
$26,000	
$60,797	
$52,023	
$93,101	
$6,778	
$92,000	
$35,000	
$54,000	
$500	
$24,000	
$8,000	
$20,000	
$156,403	
$0	
$88,000	
$184,000	
$0	
$4,500	
$22,000	

$409,664	
$0	
$0	
$30,694	
$26,001	
$34,502	
$5,937	
$17,661	
$21,738	
$32,749	
$143	
$7,676	
$3,915	
$13,221	
$165,977	
$0	
$81,161	
$129,930	
$0	
$2,043	
$9,001	

$292,617	
$0	
$0	
$21,925	
$18,572	
$24,645	
$1,519	
$12,615	
$15,527	
$23,392	
$102	
$5,483	
$2,797	
$9,443	
$0	
$0	
$57,972	
$92,807	
$0	
$1,459	
$6,429	

$702,281	$757,564		$55,283	7.87%	$92,874	13.97%	From employee schedule	
$0	$0		$0	#DIV/0!	$0	#DIV/0!		
$0	$30,000		$30,000	#DIV/0!	$4,000	15.38%		
$52,619	$68,915		$16,296	30.97%	$8,117	13.35%		
$44,573	$56,641		$12,067	27.07%	$4,617	8.88%		
$59,147	$67,989	#	$8,842	14.95%	($25,112)	-26.97%	Assumes 15% increase over actual-	
$7,456	$6,547		($909)	-12.19%	($231)	-3.41%	0	
$30,276	$92,000		$61,724	203.87%	$0	0.00%	add etransit yearly contract sup of $46k/empower	
$37,266	$38,000		$734	1.97%	$3,000	8.57%	New ADP system	
$56,141	$57,000		$859	1.53%	$3,000	5.56%	expect more $ w/in booth cc processing	
$245	$500		$255	103.68%	$0	0.00%		
$13,159	$20,000		$6,841	51.99%	($4,000)	-16.67%	Adding switch to provide redundancy for internet	
$6,712	$8,000		$1,288	19.19%	$0	0.00%		
$22,664	$23,000		$336	1.48%	$3,000	15.00%		
$165,977	$175,059		$9,083	5.47%	$18,656	11.93%	Waiting on final #'s 1-30% increase	
$0	$0		$0	#DIV/0!	$0	#DIV/0!	Bicycle case is pending	
$139,133	$110,000		($29,133)	-20.94%	$22,000	25.00%	Treadle replacement/lights on bridge are stolen/break	
$222,738	$190,000		($32,738)	-14.70%	$6,000	3.26%	Tree roots are destroying concrete	
$0	$31,000		$31,000	#DIV/0!	$31,000	#DIV/0!	KCA Proposal	
$3,501	$4,500		$999	28.52%	$0	0.00%		
$15,431	$22,000		$6,569	42.57%	$0	0.00%	Includes clothes/Pandemic supplies	

  Operating Expenses - Toll Facility				$1,402,061 			$1,591,793 			$992,014 			$587,305 			$1,579,319 	
  SUBTOTAL OPERATING EXPENSES				$1,444,549 			$1,636,925 			$1,006,788 			$608,304 			$1,615,093 	

	$1,758,715 	$179,396	11.36%	$166,922	10.49%	

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Dunes

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

$0	
$0	
$0	

	($826,000)	($1,389,575)	-246.56%	($1,414,575)	-240.34%	

Community Development District

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		  9/30/2023 			FY 2024			  4/30/2024 		  5 Months 	

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	

($851,000)	($1,414,575)	-251.00%	($1,414,575)	-251.00%	Balancing	
$0	$0	#DIV/0!	$0	#DIV/0!		
$25,000	$25,000	#DIV/0!	$0	0.00%		

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

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	

$196,932	
$0	
$0	
$0	
$0	
$0	

$140,666	
$0	
$0	
($622,000)	
$0	
$0	

$337,598	
$0	
$0	
($622,000)	
$0	
$0	

$405,000	$67,402	19.97%	($22,500)	-5.26%	
$0	$0	#DIV/0!	$0	#DIV/0!	
$0	$0	#DIV/0!	$0	#DIV/0!	
$ (2,170,000.00)	($1,548,000)	248.87%	($1,548,000)	248.87%	
$0	$0	#DIV/0!	$0	#DIV/0!	
$0	$0	#DIV/0!	$0	#DIV/0!	

  TOTAL NON OPERATING REVENUE (EXPENSES)				($631,470)			($194,500)			$196,932 			($481,334)	
  NET INCOME				$249,309 			($0)			$459,875 			($598,976)	

	($284,402) 	($1,765,000)	($1,480,598)	520.60%	($1,570,500)	807.46%	
	($139,101) 	$132 	$139,232	-100.09%	$132	-159508.50%	

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:

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Dunes

Stormwater Fund	
Proposed	
Budget	
	FY 2025		

Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2022 		  FY 2024 		  4/30/2024 		  5 Months 			9/30/2023		

	$474,516 	($3,430)	-0.72%	$0	0.00%	

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	

$249,787	
$9,338	
$0	
$0	

$212,152	
$6,670	
$0	
$0	

$461,939	
$16,008	
$0	
$0	

$459,516	($2,423)	-0.52%	$3,000	0.66%	
$15,000	($1,008)	-6.30%	($3,000)	-16.67%	
$0	$0	#DIV/0!	$0	#DIV/0!	
$0	$0	#DIV/0!	$0	#DIV/0!	

 TOTAL REVENUES	  $467,798   $474,516  	$259,125  	$218,821  	$477,946 

	$273,484 	$35,748	15.04%	$9,067	3.43%	

EXPENDITURES

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

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

$0	
$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	
$938	
$3,063	
$0	
$143	
$0	
$0	
$37,025	
$0	
$0	
$7,495	
$0	
$0	
$52,201	
$0	
$3,826	
$5,132	
$8,009	
$1,100	
$6,044	

$0	$0	$25,000		$25,000	#DIV/0!	$0	0.00%	Update GIS/Every 2 years inspection	
$3,505	$8,411	$5,000		($3,411)	-40.55%	$0	0.00%		
$0	$0	$1,000		$1,000	#DIV/0!	$0	0.00%		
$3,063	$4,000	$4,000		$0	0.00%	$0	0.00%		
$2,188	$5,250	$5,513		$263	5.00%	$263	5.00%		
$0	$0	$500		$500	#DIV/0!	$0	0.00%		
$102	$245	$1,000		$755	307.38%	$0	0.00%		
$0	$0	$500		$500	#DIV/0!	$0	0.00%		
$0	$0	$500		$500	#DIV/0!	$0	0.00%		
$0	$37,025	$35,012		($2,013)	-5.44%	$3,731	11.93%	Waiting on final #'s 15% increase	
$0	$0	$1,000		$1,000	#DIV/0!	$0	0.00%		
$0	$0	$600		$600	#DIV/0!	$0	0.00%		
$5,353	$12,848	$5,000		($7,848)	-61.08%	$1,000	25.00%		
$0	$0	$1,000		$1,000	#DIV/0!	$0	0.00%		
$0	$0	$1,000		$1,000	#DIV/0!	$0	0.00%		
$37,286	$89,487	$103,415		$13,928	15.56%	$7,457	7.77%		
$0	$0	$0		$0	#DIV/0!	$0	#DIV/0!		
$2,733	$6,559	$9,494		$2,934	44.73%	$685	7.77%		
$3,666	$8,798	$10,342		$1,543	17.54%	$746	7.77%		
$5,721	$13,730	$12,414	#	($1,316)	-9.59%	($4,759)	-27.71%	Assumes 15% increase over actual	
$282	$1,382	$1,195		($187)	-13.50%	($55)	-4.39%		
$43,956	$50,000	$	50,000.00		$0	0.00%	$0	0.00%		

  Administrative	  $183,154   $264,417  	$129,882  	$107,854  	$237,736 

VARIANCE FROM	VARIANCE FROM			
2024 Projected Budget	2024 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Dunes

Stormwater Fund	
Proposed	
Budget	
	FY 2025		

	$179,499 	$68,967	62.40%	($1,000)	-0.55%	

  Stormwater System Maintenance	  $141,480   $180,499  	$56,894  	$53,638  	$110,532 	
  TOTAL EXPENDITURES	  $324,633   $444,916  	$186,776  	$161,492  	$348,268 	
Contribution to Reserves & Community Projects	
043.320.53600.65000	Maintenance Reserves	$0	$0	$0	$0	$0	

	$452,983 	$104,715	30.07%	$8,067	1.81%	

$21,000	$21,000	#DIV/0!	$21,000	#DIV/0!	Balancing	

	$533 	($129,145)	-99.59%	$533	#DIV/0!	

Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		 9/30/2022 		  FY 2024 		  4/30/2024 		  5 Months 			9/30/2023		

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

$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	

$7,764	
$1,174	
$37,758	
$9,475	
$723	
$0	
$0	
$0	

$5,546	
$838	
$26,970	
$6,768	
$516	
$10,000	
$3,000	
$0	

$13,310	
$2,012	
$64,728	
$16,243	
$1,239	
$10,000	
$3,000	
$0	

$18,000	$4,690	35.24%	($1,000)	-5.26%		
$5,000	$2,988	148.52%	$0	0.00%		
$79,499	$14,771	22.82%	$0	0.00%	Lake Access is decreasing	
$60,000	$43,757	269.39%	$0	0.00%		
$4,000	$2,761	222.78%	$0	0.00%		
$10,000	$0	0.00%	$0	0.00%		
$3,000	$0	0.00%	$0	0.00%		
$0	$0	#DIV/0!	$0	#DIV/0!		

  FUND BALANCE	  $143,165  	$0  	$72,349  	$57,329  	$129,679 

BUDGET HIGHLIGHTS FY 2025

1. See Capital Improvements List.

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	3,461.13	4/25	207.67	3,668.80	I,R	1	95,394	52,467	19,079	19,079	4,770	
Oakes, David	W/WW	FT	1/23/2012	38.60	1/25	2.32	40.92	I,R	40	85,124	85,124				
Earl Nash	W/WW, PS	FTE	9/20/2021	4,407.89	9/24	264.47	4,672.36	I,R	1	121,472	121,472				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	22.43	7/25	1.35	23.77	I,R	40	49,452	27,199	12,363	4,945	4,945	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	20.42	2/25	1.23	21.65	I,R	32	36,036	19,820	9,009	3,604	3,604	
Brill, Cory	W/WW, FS	FTE	2/21/2006	4,231.59	5/25	253.90	4,485.49	I,R	1	116,610	69,966	11,661	17,492	17,492	
Mendonsa,Justin	W/WW	FT	4/27/2016	31.78	4/25	1.91	33.69	I,R	40	70,044	52,533	7,004		10,507	
Huckle, Chris	W/WW	FT	7/14/2000	30.01	7/25	1.80	31.81	I,R	40	66,144	49,608	6,614		9,922	
Oakes, Jason	W/WW	FT	9/27/2021	22.88	9/24	1.37	24.25	I,R	40	50,440	50,440				
Donaldson, Phillip	W/WW	FT	4/8/2024	19.95	4/25	1.20	21.15	I,R	40	43,992	43,992				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	7,931.76	8/25	475.91	8,407.66	I,R	1	218,599	109,300	21,860	65,580	21,860	
Hamilton, Justin	W/WW	FT	6/13/2022	22.70	6/25	1.36	24.07	I,R	40	50,076	45,068	5,008			
David Ponitz	Utility Mgr	FTE	8/10/2018	6,129.62	8/25	367.78	6,497.40	I,R	1	168,932	126,699	16,893	8,447	16,893	
open	W/WW	FT		24.25			24.25	I,R	40	50,440	50,440				
Primicerio, Jered	W/WW	FT	4/1/2024	32.31	4/25	1.94	34.25	I,R	40	71,240	71,240				
McMillen, Austin	W/WW	FT	11/14/2016	25.48	11/24	1.53	27.01	I,R	40	56,160	42,120	5,616		8,424	
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							85,000	50,000		30,000	5,000	
															
Baker, Lori	Toll Coll.	PT	5/28/2024	14.50	10/24	1.47	15.97		8	6,656			6,656		
Miller, Caroline	Toll Coll.	FT	11/17/2020	18.23	10/24	2.06	20.29	I,R	40	42,224			42,224		
Bryant, Mary Susan	Toll Coll.	PT	11/9/2022	14.94	10/24	1.50	16.44		24	20,540			20,540		
Open	Toll Coll.	FT		22.91	10/24	2.04	24.95	I,R	40	51,896			51,896		
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	19.49	10/24	1.97	21.46		8	8,944			8,944		
Borer, Alan	Toll Coll.	PT	5/15/2024	14.50	10/24	1.87	16.37		8	6,812			6,812		
DeFranco, Charles	Toll Coll.	FT	6/25/2019	17.97	10/24	2.93	20.90	I,R	40	43,472			43,472		
Forsythe, Frank	Toll Coll.	PT	5/28/2024	14.50	10/24	1.47	15.97		16	13,312			13,312		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	15.84	10/24	1.61	17.45		16	14,508			14,508		
Hagenberg, William	Toll Coll.	PT	1/21/2003	28.83	10/24	2.79	31.62		16	26,312			26,312		
Haynes, Steven	Toll Coll.	PT	5/6/2018	17.31	10/24	1.75	19.06		16	15,860			15,860		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	22.94	10/24	1.38	24.32	I,R	40	50,596			50,596		
Keith, Dee	Toll Coll.	FT	4/24/2019	20.20	10/24	1.21	21.41	I,R	40	44,512			44,512		
Lumbra, Michael	Bridge Mgr.	FT	11/28/2016	3,287.32	7/23	197.24	3,484.56	I,R	1	90,598			90,598		
Open	Toll Coll.	PT		18.23	10/24	2.06	20.29		16	16,900			16,900		
Munroe, Gary	Toll Coll.	PT	5/28/2024	14.50	10/24	1.47	15.97		8	6,656			6,656		
Oberle, Raymond	Toll Coll.	PT	11/18/2012	20.67	10/24	2.09	22.76		16	18,928			18,928		
Open - Office	Toll Coll.	PT	5/28/2024	14.50	10/24	1.47	15.97		24	19,916			19,916		
Schaefer, Alan	Toll Coll.	PT	2/1/2024	14.50	10/24	1.47	15.97		8	6,656			6,656		
Southerton, Pam	Toll Coll.	PT	1/30/2024	14.50	10/24	1.47	15.97		8	6,656			6,656		
Theodorakis, Gretchen	Toll Coll.	PT	10/1/2023	14.85	10/24	1.59	16.44		16	13,676			13,676		
Umfleet, Stephen	Toll Coll.	PT	5/28/2024	14.50	10/24	1.47	15.97		8	6,656			6,656		
Urban, Jessica	Asst. Br Mgr	FT	2/13/2023	25.30	10/24	1.52	26.82	I,R	40	55,796			55,796		
Vardakas, Harry	Toll Coll.	PT	8/24/2020	16.32	10/24	1.65	17.97		13	12,168			12,168		
Wisniewski, Michael	Toll Coll.	FT	1/2/2020	17.30	10/24	1.04	18.34	I,R	40	38,168			38,168		

2024 - 2025
Annual Budget Distribution

510

FY 2025 Budget assumes all highlighted employees receive an increase at inception of fiscal year.

Total Year	  $2,073,574  $1,067,487	$115,108	$787,564	$103,415 
Percent of Total
	Retirement Contribution	$185,242	Percent	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	106,749	58%	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	56,641	31%	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	11,511	6%	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	10,342	6%	
Additional help as needed/special circumstances			118.00		$185,242	100%	
				Employees Covered by Med. Ins.	24		
				W/WW Budget	15		
				Bridge Budget	9		

Total hours per week

Budgeted weekly hours Bridge	549

510.00

Employee Classification for Worker Compensation Insurance (No Overtime included)

Waterworks Operations	781,742
Clerical office	659,012
Bridge Operations	547,820

Total=	1,988,574

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

W-1	
Train 1 Filter Rehab	
$	90,000.00	
W-2	Fire Hydrant Painting	$	72,000.00	
W-3	RO Feed Pump Improvements Design	$	250,000.00	
W-4	Pump Station Rehabilitation Approximately 1 every year ($175,000 per PS)	$	175,000.00	
W-5	Vehicle Replacements	$	100,000.00	
W-6	Collection System Improvements Emergency Pumping Systems 2 remaining	$	150,000.00	
W-7	Water Quality Evaluation	$	35,000.00	
W-8	SBR Painting and Roll up door replacement	$	25,000.00	
	
Current FY Capital Improvements Total=	
$	897,000.00	

DCDD FY 2025 CAPITAL IMPROVEMENTS

Comments

Sand needs to replaced and equipment inspected

Corrosion Control Program

	
Next 5 Years Capital Improvements		
W-A	Collection System Improvements Emergency Pumping Systems 1 remaining	$	150,000.00	
W-B	Pump Station Rehabilitation Approximately 1 every year ($175,000 per PS)	$	875,000.00	
W-C	Vehicle/Equipment Replacement next 5 years	$	516,000.00	
W-D	WTP Cleaning Pump Replacement	$	25,000.00	
W-E	WTP Scrubber	$	150,000.00	
W-F	Residential Reclaimed PS / AC Improvements	$	250,000.00	
W-G	Influent PS and Reject PS Piping Improvements and New Bar Screen and Compactor	$	450,000.00	
W-H	Reclaimed water line from HD Lakes to Reject Pond Construction	$	335,000.00	
W-I	Reclaimed Pond 3 cleaning	$	50,000.00	
W-J	Repair Damaged Liner	$	60,000.00	
W-K	Fence for Water/WW Plant Site	$	150,000.00	
W-L	WTP Generator	$	250,000.00	
W-M	Material Containment Structure	$	25,000.00	
	
Next 5 Years Capital Improvements Total=	
$ 3,286,000.00	
	PROJECTS BEYOND THE 5 YEAR WINDOW		
1	Replace PC to DCDD Reuse Line (20,000 LF)	$ 4,000,000.00	
2	Water Distribution System Improvements (Hammock Beach, Yacht Harbor Village)/Engineering	$	250,000.00	
3	SCADA for the Pump Stations	$	300,000.00	
4	Skids 3&4 RO Membranes	$	250,000.00	
5	New Digester	$	300,000.00	
6	Backup Well	$	500,000.00	
7	Sludge Processing	$ 1,000,000.00	
	
TOTAL=	
$ 6,600,000.00	

DCDD FY 2025 CAPITAL IMPROVEMENTS

Total of 10 Continuing Program

May need to accelerate

250' 10" directional under Jungle Hut plus 1,200 LF of open cut 8"

	

	

	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

BRIDGE BUDGET	
	Current FY Capital Improvements:		Cost	
B-1	4 Way Stop Construction		$ 2,100,000.00	
B-2	Vehicle Replacements		$	70,000.00	
B-3				
B-4				
B-5				
B-6				
		
Current FY Capital Improvements Total=	
$ 2,170,000.00	
	
Next 5 Years Capital Improvements	

Next 5 Years Capital Improvements Total=		
B-A
B-B
B-C
B-D	Signalization
Potential switch to Sunpass Type System Replace Parkway/Bridge Lights Vehicle/Equipment Replacement next 5 years		$	250,000.00
TBD TBD
$	-	
			$	250,000.00	

	

DCDD FY 2025	
CAPITAL IMPROVEMENTS	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1	Server

Current FY Capita	Cost

$	35,000.00

l Improvements Total=	$	35,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	18,000.00	

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		$		
	377,232	
	86,678	
	0	
	0	

TOTAL REVENUES		463,911 

ALL	337,411	

SUBTOTAL ADMIN. EXPENDITURES

PHASE 1 & 2 MAINTENANCE EXPENSES	
PHASE 3 MAINTENANCE EXPENSES	

PH 1&2	0	
PH 3			0	

SUBTOTAL MAINTENANCE EXPENDITURES	126,500	
TOTAL EXPENDITURES		463,911 	
NET INCOME		0 	

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

ALL	278,903	
PH 1&2 		98,330 	
	   377,232 	

EXPENDITURES AS % OF GROSS LEVY		81.32% 
	2025	2024	2023	

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

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

Water/Sewer Fund Vehicles	
NO.	EQUIPMENT	IN SERVICE
DATE	ANTICIPATED
REPLACEMENT CYCLE (YEARS)	ORIGINAL COST	COMMENTS	FY25	FY26	FY27	FY28	FY29	FY30	

71,000	
16,000	

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 4 - 2017 GMC SIERRA (Plant)	2017	10	26,000	
6	PICKUP TRUCK 5 - 2017 CHEVY SILVERADO F250	2017	10	26,000	
7	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	6,000	
8	PICKUP TRUCK 6 - PAUL'S OLD TRUCK	2018	10	28,000	
9	GENERATOR 1 - Generac*	2001	N/A	19,000	
10	PORTABLE PUMP 1 - Godwin	2013	10	36,000	
11	VACTOR TRAILER	2005	N/A	18,000	
12	Wach Valve Turner/Vactor	2021	10	80,000	
13	TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2,000	
14	JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	25,000	
15	MINI TRACKHOE	2019	10	64,000	
16	DUMPTRUCK	2019	10	78,000	
17	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	31,000	
18	TRACKHOE TRAILER	2019	10	7,000	
19	Chevy 1500 CREW CAB PICKUP	2021	10	35,000	
20	60 KW Trailer Generator	2024	20	75,000	
21	Vacuum Excavator	2025	10	100,000	

16,000	
35,000	

120,000

100,000

25,000

28,000

25,000

64,000	
78,000	
31,000	
7,000	

TOTALS=	795,000	100,000	145,000	51,000	28,000	220,000	72,000	

*Over 1 year lead time on a generator											
**Purchase through Bridge Fund											
EQUIPMENT	IN SERVICE DATE	ANTICIPATED REPLACEMENT CYCLE (YEARS)	ORIGINAL COST	COMMENTS	FY25	FY26	FY27	FY28	FY29	FY30	

NO.

Bridge Fund Vehicles

B-1	PICKUP TRUCK 2 - 2009 FORD RANGER 4X4 (BRIDGE TRUCK)	2009	16	22,000	

70,000

TOTALS=	22,000	70,000	-	-	-	-	-	

DCDD PUMP STATION REHABILITATION SCHEDULE		
											
L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED COST	COMMENTS	FY25	FY26	FY27	FY28	FY29	FY30	
											
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					$	175,000			
5	300 Camino Del Sol (Calle Del Sur)	1990	$	-	Need to Raise							
6	Camino Del Rey ( Triplex )	1990	$	-								
7	La Costa	1995	$	175,000				$	175,000				
8	Madeira	1991	$	175,000	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							
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=		$	1,100,000		$ 175,000	$ 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	

FUND BALANCES

W-1	

STARTING BALANCE AS OF 6-1-24	WATER AND SEWER ACCOUNT	

$	3,774,681.17	
W-2	FY 24 EXPENDITURES		$	(985,000.00)	
W-3	FY 25 EXPENDITURES		$  (1,467,000.00)	
W-4	FY 26-30 EXPENDITURES		$  (3,286,000.00)	
W-5	CONTRIBUTIONS TO RESERVES 26-30		$	3,000,000.00	
W-6	POTENTIAL FEMA REIMBURSEMENTS		$	1,487,500.00	
W-7	FY 24 CONTRIBUTIONS TO RESERVES	

ENDING BALANCE=	$	91,204.33

$	2,615,385.50	

BRIDGE ACCOUNT	
Current FY Capital Improvements:	Cost

STARTING BALANCE AS OF 6-1-24	$	9,666,223.00
FY 24 EXPENDITURES	$	(622,000.00)
FY 25 EXPENDITURES	$  (2,170,000.00)
FY 26-30 EXPENDITURES	$	(250,000.00)
CONTRIBUTIONS TO RESERVES 26-30	$	2,500,000.00

ENDING BALANCE=	$	9,124,223.00	

STORMWATER FUND ACCOUNT	
Current FY Capital Improvements:

STARTING BALANCE AS OF 6-1-24
FY 24 EXPENDITURES S-3 FY 25 EXPENDITURES
FY 26-30 EXPENDITURES
CONTRIBUTIONS TO RESERVES 26-30 S-6 TRANSFERS IN	Cost

$	314,471.00
$	-
$	(50,000.00)
$	(250,000.00)
$	425,000.00

ENDING BALANCE=	$	439,471.00	

GENERAL FUND ACCOUNT	
Current FY Capital Improvements:

STARTING BALANCE AS OF 6-1-24
FY 24 EXPENDITURES G-3 FY 25 EXPENDITURES
FY 26-30 EXPENDITURES
CONTRIBUTIONS TO RESERVES 26-30 G-6 TRANSFERS IN	Cost

$	52,980.00
$	-
$	(35,000.00)
$	(18,000.00)
$	125,000.00
$	-

ENDING BALANCE=	$	124,980.00	

TOTAL ALL FUNDS=	$ 11,864,588.50

E.

Engineer Report

Standby, Emergency Pumps – Lift Station (LS) Rehabilitation

Priority 5 (2021-22) LS 8, Madeira & Priority 6 (2022-23): LS-12, 128 IE Pkwy Status: CPH Engineers provided preliminary plans on 1/30/2023. Staff amended pumping equipment depicted in original plans based upon recent manufacturer upgrades available. Received new pump equipment and control panel pricing from pump manufacturer Xylem-Flygt in the amount of $120,000 for sole source purchase. Revised plans and bid documents for updated scope of work to include owner-provided equipment selected. 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 (RFQ) and distributed with plans to qualified contractors on April 18, 2024, for installation of pump and panel equipment and additional improvements. Received price quotations from two of six contractors that were provided invitations to respond to the RFQ on May 23, 2024. Purchase orders were issued to lowest cost proposer, RCM Utilities, LLC of Eustis, FL in the amounts of $114,010.64 and $109,959.71 for Lift Stations 8 and 12, respectively. Staff will review necessary submittals and will issue a Notice to Proceed upon receipt of delivery of owner-provided equipment from our pump and panel supplier.

Priority 7 Facilities (2023-24): LS-13, 172 IE Pkwy Status: Received design scope of work and fee proposal from WRB Engineering Inc. and issued purchase order in the amount of $28,250.

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.

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. 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.
Staff received FDEM approval on 5.29.24 for a request for time extension for extending time for eligibility to receive public assistance monies for the reclaimed main relocation project through December 31, 2024. Staff received FEMA Project Summary Report dated 5.16.24 which summarized the damages, repair scope of work, listed conditions, and estimated cost certification in the amount of
$1,573,609.75. Staff reviewed the report findings and accepted/ signed the report within the FEMA Portal System. Project construction is currently underway with Contractor on-site with completion of two significant bore sections on southerly end of project. Project is on schedule at current time.
WTP Ground Storage Tank (GST) Cleaning & Inspection
Cleaning, and inspection of the District’s 750,000-gallon GST was performed by manufacturer, CROM LLC, in November 2022. Engineering reports were forwarded to FDEP in mid-January 2023. Scope of work and repair price proposals received from CROM/ Tnemec Coatings in the amount of $142,765. Staff requested meeting with CROM management to discuss ongoing expenses related to 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. Additional exterior leak repair tank injections were performed during the week of October 16, 2023, and again in mid-February 2024. Further assessment is underway prior to scheduling remaining tank exterior coating activities tentatively 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. Staff provided existing utility information to consultant along with SJRWMD permit archive information to assist project permitting and design.

Water Treatment Plant MCP PLC Upgrade
Plant operations staff successfully supported consultant (McKim & Creed) instrumentations and controls specialist installation and integration of new programmable logic control (PLC) unit at the District’s water treatment plant Main Control Panel (MCP) from May 14-24, 2024. Staff operated the water plant in a manual mode around the clock until such time the new hardware was installed, and various plant controls systems were re-programmed and tested. Project activity was also scheduled during a period where Palm Coast was using an alternative disinfectant in the event it was necessary to activate the potable water interconnection for water supply. The PLC was replaced as it was beyond its serviceable life and spare parts were no longer available.
Water/ Wastewater/ Stormwater/ CUP Regulatory Activities

SJRWMD Consumptive Use Permit (CUP) renewal application from consultant (CDM). Staff reviewed preliminary review comments from SJRWMD and prepared updated submittal documents with CDM assistance for upload of official application to SJRWMD permit portal.

The 2023 Annual Water Quality (or Consumer Confidence) Report for the District’s water treatment and distribution facilities was prepared by staff, accepted by FDEP, and forwarded to all customers in the June billing statements. Staff prepared and forwarded FDEP CCR Certification of Completion of Delivery on June 7, 2024.
Water Treatment Plant Reverse Osmosis Concentrate Discharge FDEP Permit Renewal. Effluent samples received and renewal application prepared by consultant (Mead & Hunt) and reviewed by staff. Application forwarded to FDEP 6.7.2024.

F.

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	$	122,455.00	$	79,692.78	153.66%	$	202,147.78	$	204,354.16	-1.08%	201,171	197,927	1.64%	40,121	157,376	3,674	$	1.004855	
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=	$	807,888.00	$	610,407.82		$  1,418,295.82			1,504,937			264,376	1,209,956	30,605		
PERCENT OF TOTAL=	57.0%	43.0%		Previous YTD=	$ 1,464,491.02	Previous YTD=	1,511,559		17.6%	80.4%	2.0%		
				Increase/Decrease %=	-3%	Increase/Decrease %=	-0.44%						
CURRENT FY AVERAGES=	$	100,986.00	$	76,300.98	131.73%	$	177,286.98			188,117			33,047	151,245	3,826	$	0.9400	
														
12 MONTH PROJECTION=	$  1,211,832.00	$	915,611.73		$  2,127,443.73			2,257,406			396,564	1,814,934	45,908		
														
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
6/4/20241:09 PM	Page 1

G.

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	
3/9/2024	
Existing line had to be relaid due to a sag	
3	Water Plant Scrubber Line - New MH			$	24,780.00		$	24,780.00	CAPITAL	4/12/2024		
4	Reclaimed Pump Station 150Hp pump/motor repairs			$	47,496.62		$	47,496.62	O&M	5/10/2024		
5	Well 3 Repairs			$	26,975.00		$	26,975.00	O&M	5/10/2024		
6	Toll Arm Repairs		$	11,055.00			$	11,055.00	O&M			
7	April Lighning Strike - Lane 1 Damages		$	1,985.00			$	1,985.00	O&M			
8	Chemical Spill			$	17,000.00			O&M			

	SUB-TOTALS=	$	-	$	13,040.00	$	165,216.70	$	-	$	161,256.70				
										
	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	
iii.										
iv.										
										
						$	-				
	SUB-TOTALS=	$	-	$	-	$	45,007.00	$	-	$	45,007.00				
										
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	-	$	13,040.00	$  210,223.70	$	-	$	206,263.70				

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET									
A										
B										

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

Z:\Manager'sShared\Budget\Additional Budgeted ItemsAdditional Budgeted Items 6/5/20241:05 PM

H.

Dunes
Community Development District

Unaudited Financial Reporting
April 30,2024

	Table of Contents	

1		Balance Sheet	

2	
	General Fund	

3	
	Statement of Net Position	

4-5	
	Statement of Revenues, Expenses and Changes in Net Position-Water and Sewer Fund	

6	
	Statement of Revenues, Expenses and Changes in Net Position-Bridge Fund	

7	
	Statement of Revenues, Expenses and Changes in Net Position-Stormwater Fund	

8-32	
	Check Run Summary	

33	
	Assessment Receipt Schedule	

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
April 30, 2024

	General	
		Fund		
ASSETS:		
Cash	$124,348	
Assessments Receivable	$9,167	
Investments	$52,757	
TOTAL ASSETS	$186,272	

LIABILITIES AND FUND BALANCES:
Liabilities:
Accounts Payable	

$5,532	
Due to Other Funds	$12,042	
TOTAL LIABILITIES	$17,574	

Fund Balances:		
Assigned:		
Current year's expenditures	$339	
Unassigned	$168,359	
TOTAL FUND BALANCES	$168,698	
		
TOTAL LIABILITIES & FUND BALANCE	$186,272	

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended April 30, 2024

EXPENSE CODE	
DESCRIPTION	GENERAL
FUND BUDGET	PRORATED BUDGET
THRU 04/30/24	ACTUAL
THRU 04/30/24	
VARIANCE	

REVENUES:						
001.300.31900.10000	Maintenance Taxes	$378,070	$378,070	$370,534	($7,537)	
001.300.36100.11000	Interest Income	$5,000	$2,917	$1,573	($1,344)	
TOTAL REVENUES		$383,070	$380,987	$372,106	($8,880)	

EXPENDITURES:						
Administrative						
001.310.51300.11000	Supervisor Fees	$14,000	$8,167	$6,800	$1,367	
001.310.51300.21000	FICA Expense	$1,071	$625	$520	$105	
001.310.51300.31100	Engineering/Software Services	$15,000	$8,750	$0	$8,750	
001.310.51300.31500	Attorney	$14,000	$8,167	$25,008	($16,842)	
001.310.51300.32000	Collection Fees/Payment Discount	$17,000	$17,000	$20,078	($3,078)	
001.310.51300.32200	Annual Audit	$3,500	$3,500	$938	$2,563	
001.310.51300.34000	Management Fees	$10,290	$6,003	$6,003	$0	
001.310.51300.35100	Computer Time	$1,000	$583	$583	$0	
001.310.51300.40000	Travel Expenses	$1,000	$583	$143	$440	
001.310.51300.42000	Postage & Express Mail	$4,000	$2,333	$1,724	$609	
001.310.51300.42500	Printing	$2,500	$1,458	$355	$1,103	
001.310.51300.45000	Insurance	$31,281	$31,281	$40,854	($9,573)	
001.310.51300.48000	Advertising Legal & Other	$2,000	$1,167	$1,094	$73	
001.310.51300.49000	Bank Charges	$1,000	$583	$11	$573	
001.310.51300.49100	Contingencies	$9,000	$5,250	$4,734	$517	
001.310.51300.51000	Office Supplies	$1,000	$583	$1,282	($698)	
001.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$583	$0	$583	
001.320.53800.12000	Salaries	$107,257	$61,879	$61,419	$461	
001.320.53800.21000	FICA Taxes	$9,846	$5,680	$4,532	$1,149	
001.320.53800.22000	Pension Expense	$10,726	$6,257	$5,816	$440	
001.320.53800.23000	Health Insurance Benefits	$19,195	$11,197	$9,343	$1,854	
001.320.53800.24000	Workers Comp Insurance	$1,398	$978	$1,221	($242)	
001.320.53800.64000	Capital Improvements	$0	$0	$0	$0	
TOTAL ADMINISTRATIVE		$277,063	$182,608	$192,455	($9,847)	
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	$20,417	$23,932	($3,515)	
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	$19,250	$18,773	$477	
001.320.53800.46300	Tree & Shrub Removal	$5,000	$2,917	$0	$2,917	
001.320.53800.49200	R&M-Floating Fountains	$0	$0	$0	$0	
001.320.53800.49300	R&R-Equipment	$500	$292	$0	$292	
001.320.53800.64000	Maintenance Reserves	$32,847	$19,161	$0	$19,161	
001.320.53800.64002	Consultant Fees	$0	$0	$0	$0	
TOTAL GENERAL SYSTEM MAINTENANCE	$106,347	$62,036	$42,705	$19,330	
					
TOTAL EXPENDITURES	$383,410	$244,643	$235,160	$9,483	
					
Excess (deficiency) of revenues over (under) expenditures	($339)	$136,344	$136,946	$603	
					
Net change in fund balance	($339)	$136,344	$136,946	$603	

FUND BALANCE - BEGINNING	
$339		
$31,752		
FUND BALANCE - ENDING	$0		$168,698		

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS

		9/30/2023-Audited				3/31/24				4/30/24				
		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		$344,284	$818,566	$196,918		$77,370	$984,370	$232,875		$1,294,615	
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	---		---	$5,275	---		---	$5,234	---		$5,234	
Investments:														
State Board - Surplus Funds	$1	$2	---		$1	$2	$0		$1	$2	$0		$4	
Raymond James - Enhanced Savings	$4,047,371	$9,381,390	$303,807		$3,926,597	$5,003,646	$311,777		$3,958,749	$5,044,618	$313,145		$9,316,512	
Raymond James - Money Market	$573	$1,148	$0		$583	$4,542,103	---		$583	$4,534,852	---		$4,535,435	
Receivables														
Utility Billing	$325,240	$5,610	$0	$284,886	---	$0	$314,419	---	$0	$314,419	
FSA Receivable	$0	---	$0	---	$11,356	$0	---	$12,314	$0	$12,314	
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	$4,362	$303,585	$44,289	---	$218,891	$28,720	$247,610	
Noncurrent Assets:											
Prepaids	$24,301	$4,232	$1,216	$0	$19,991	---	$0	$0	---	$0	
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	$0	$0	$1,360,524	
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	---	$6,536,649	$0	$6,536,649	
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	$30,508,317	$19,597,112	$552,984	$30,298,726	$19,685,477	$574,739	$50,558,943	

LIABILITIES:
Current Liabilities:
Accounts Payable	$360,456	$8,619	$6,225	$250,169	$17,271	$6,921	$217,525	$829	$6,528	$224,882	
Retainage Payable	---	---	$0	---	---	$0	---	---	$0	$0	
Due to Other Funds	$101,401	---	$3,953	$324,058	---	---	$235,569	---	---	$235,569	
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	$667,573	---	$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	$1,246,497	$572,264	$6,921	$1,125,364	$555,822	$6,528	$1,687,713	

NET POSITION											
Net Invested in Capital Assets	$25,855,400	$8,889,789	$0	$25,855,400	$8,889,789	$0	$25,855,400	$8,882,396	$0	$34,737,796	
Unrestricted	$3,771,769	$9,791,260	$495,862	$3,406,421	$10,135,059	$546,063	$3,317,963	$10,247,260	$568,212	$14,133,434	
TOTAL NET POSITION	$29,627,168	$18,681,049	$495,862	$29,261,820	$19,024,848	$546,063	$29,173,363	$19,129,655	$568,212	$48,871,230	

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

Page 3

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2024

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 04/30/24	ACTUAL THRU 04/30/24	
VARIANCE	

OPERATNG REVENUES:
041.300.34300.30000	

Water Revenue	

$1,177,441	

$686,841	

$575,313	

($111,528)	
041.300.34300.50000	Sewer Revenue	$996,881	$581,514	$511,867	($69,647)	
041.300.34300.76000	Irrigation/Effluent	$1,373,336	$801,113	$644,920	($156,193)	
041.300.34300.10000	Meter Fees	$22,000	$12,833	$20,500	$7,667	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$15,000	$8,750	$18,000	$9,250	
041.300.36900.10000	CPC Effluent Agreement	$40	$40	$40	$0	
041.300.34900.10200	Backflow Preventor/Misc.	$4,282	$2,498	$2,253	($245)	
041.300.36900.10000	Misc. Income / Penalty	$30,000	$17,500	$9,433	($8,068)	
TOTAL OPERATING REVENUES		$3,618,980	$2,111,089	$1,782,325	($328,763)	

OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$29,167	
$0	
$29,167	
041.310.51300.31500	Attorney	$5,000	$2,917	$12,502	($9,586)	
041.310.51300.32200	Annual Audit	$7,875	$4,594	$3,313	$1,281	
041.310.51300.34000	Management Fees	$23,153	$13,506	$13,506	($0)	
041.310.51300.40000	Travel Expenses	$16,000	$9,333	$12,076	($2,742)	
041.310.51300.42000	Postage & Express Mail	$5,000	$2,917	$2,527	$389	
041.310.51300.42500	Printing & Mailing Utility Bills	$16,000	$9,333	$9,614	($281)	
041.310.51300.48000	Advertising Legal & Other	$4,000	$2,333	$0	$2,333	
041.310.51300.49000	Bank Charges	$3,000	$1,750	$11	$1,739	
041.310.51300.49100	Contingencies	$10,000	$5,833	$3,832	$2,001	
041.310.51300.51000	Office Supplies and Equipment	$16,000	$9,333	$6,905	$2,428	
041.310.51300.54000	Dues, Licenses & Subscriptions	$16,000	$9,333	$6,759	$2,574	
041.310.51300.54200	Permits Fees WTP & WWTP	$10,000	$5,833	$4,600	$1,233	
041.310.51300.55000	Land Leases & Easement Fees	$14,000	$8,167	$0	$8,167	
041.310.53600.12000	Salaries, including Overtime	$959,588	$559,760	$536,342	$23,418	
041.310.53600.21000	FICA Taxes	$88,090	$51,386	$37,473	$13,913	
041.310.53600.22000	Pension Plan	$95,959	$55,976	$47,811	$8,164	
041.310.53600.23000	Insurance Benefits (Medical)	$171,728	$100,174	$60,252	$39,923	
041.310.53600.24000	Workers Compensation Insurance	$12,503	$7,293	$10,764	($3,471)	
041.310.53600.25000	Unemployment Benefits	$3,000	$1,750	$0	$1,750	
041.310.53600.25000	Bad Debt Expense	$1,000	$583	$0	$583	
041.310.53600.41000	Telephone	$48,000	$28,000	$32,973	($4,973)	
041.310.53600.41002	Payment Processing Service	$15,000	$8,750	$8,804	($54)	
041.310.53600.44000	Equipment Rentals & Leases	$8,000	$4,667	$5,212	($545)	
041.310.53600.45000	Insurance	$172,043	$172,043	$126,716	$45,328	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$11,667	$8,010	$3,657	
041.310.53600.52000	Supplies/Equipment General	$7,000	$4,083	$1,227	$2,856	
041.310.53600.52010	Tools	$16,000	$9,333	$1,774	$7,559	
041.310.53600.52055	Uniforms/Supplies/Services	$16,000	$9,333	$14,060	($4,727)	
041.310.53600.52100	Fuel for Vehicles	$3,000	$1,750	$7,788	($6,038)	
041.310.53600.54100	Training & Travel Expenses	$6,000	$3,500	$3,983	($483)	
TOTAL ADMINISTRATIVE		$1,838,938	$1,144,399	$978,835	$165,564	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2024

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 04/30/24	ACTUAL THRU 04/30/24	
VARIANCE	

Water System 041.320.53600.34800	

Water Quality Testing	

$33,000	

$19,250	

$15,987	

$3,263	
041.320.53600.43000	Electric	$149,000	$86,917	$80,336	$6,581	
041.320.53600.43100	Bulk Water Purchases	$30,000	$17,500	$49	$17,451	
041.320.53600.44000	Equipment Rentals & Leases	$500	$292	$0	$292	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$170,000	$99,167	$181,946	($82,780)	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$50,000	$29,167	$26,678	$2,488	
041.320.53600.52000	Plant Operating Supplies	$25,000	$14,583	$12,191	$2,393	
041.320.53600.52200	Chlorine & Other Chemicals	$305,000	$177,917	$203,338	($25,421)	
041.320.53600.61000	Meters New & Replacement	$60,000	$35,000	$18,828	$16,172	
TOTAL WATER SYSTEM		$822,500	$479,792	$539,354	($59,562)	
Sewer System 041.330.53600.34800	

Water Quality Testing	

$27,000	

$15,750	

$15,939	

($189)	
041.330.53600.34900	Sludge Disposal	$121,500	$70,875	$42,350	$28,525	
041.330.53600.43000	Electric	$77,000	$44,917	$58,174	($13,258)	
041.330.53600.44000	Equipment Rentals & Leases	$1,000	$583	$0	$583	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$135,000	$78,750	$87,616	($8,866)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$14,583	$13,008	$1,575	
041.330.53600.46075	Lift Station Repair and Maintenance	$60,000	$35,000	$27,305	$7,695	
041.330.53600.52000	Plant Operating Supplies	$12,000	$7,000	$3,294	$3,706	
041.330.53600.52200	Chlorine & Other Chemicals	$50,000	$29,167	$28,143	$1,024	
TOTAL SEWER SYSTEM		$508,500	$296,625	$275,829	$20,796	
Irrigation System 041.340.53600.34800	

Water Quality Testing	

$500	

$292	

$0	

$292	
041.340.53600.43000	Electric	$72,000	$42,000	$33,330	$8,670	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$150,000	$87,500	$108,879	($21,379)	
041.340.53600.44000	Equipment Rentals & Leases	$35,000	$20,417	$14,471	$5,946	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$90,000	$52,500	$83,507	($31,007)	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$42,000	$24,500	$27,030	($2,530)	
041.340.53600.61000	Meters New & Replacement	$60,000	$35,000	$4,861	$30,139	
TOTAL IRRIGATION SYSTEM		$449,500	$262,208	$272,077	($9,868)	

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	$2,274,228	$2,157,299	$116,929	
					
OPERATING INCOME (LOSS)	($274,071)	($163,140)	($374,974)	($211,834)	

NON OPERATING REVENUE (EXPENSES)					
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$2,266,271	$1,321,991	$0	($1,321,991)	
041.300.22300.10000	Connection Fees - W/S	($20,000)	($11,667)	$0	$11,667	
041.300.36100.10000	Interest Income	$135,000	$78,750	$111,388	$32,638	
041.310.51300.64000	Capital Improvements	($2,107,200)	($1,229,200)	($281,425)	$947,775	
TOTAL NON OPERATING REVENUE (EXPENSES)	$274,071	$159,875	($170,036)	($329,911)	
					
CHANGE IN NET POSITION	$0	($3,265)	($545,010)	($541,745)	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$23,769,663 		
TOTAL NET POSITION - ENDING	$0		$23,224,653		

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2024

EXPENSE CODE	
DESCRIPTION	BRIDGE FUND BUDGET	PRORATED BUDGET THRU 04/30/24	ACTUAL THRU 04/30/24	
VARIANCE	

OPERATING REVENUES:						
042.300.34900.10000	Toll Collections/Book Sales	$2,400,000	$1,400,000	$1,245,918	($154,082)	
042.300.36900.10000	Miscellaneous Income	$20,000	$11,667	$23,813	$12,147	
TOTAL OPERATING REVENUES		$2,420,000	$1,411,667	$1,269,731	($141,936)	

OPERATING EXPENSES						
Administrative						
042.310.51300.31100	Engineering	$5,000	$2,917	$0	$2,917	
042.310.51300.31500	Attorney	$5,000	$2,917	$0	$2,917	
042.310.51300.32200	Annual Audit	$6,125	$3,573	$3,313	$260	
042.310.51300.34000	Management Fees	$18,008	$10,504	$10,505	($0)	
042.310.51300.49000	Bank Charges	$6,000	$3,500	$290	$3,210	
042.310.51300.49100	Contingencies	$5,000	$2,917	$667	$2,250	
TOTAL ADMINISTRATIVE		$45,133	$26,327	$14,774	$11,553	

Toll Facility						
042.320.54900.12000	Salaries	$690,690	$398,475	$409,664	($11,189)	
042.320.54900.21000	FICA Taxes	$60,797	$35,465	$30,694	$4,771	
042.320.54900.22000	Pension Plan	$52,023	$30,347	$26,001	$4,346	
042.320.54900.23000	Insurance Benefits (Medical)	$93,101	$54,309	$34,502	$19,807	
042.320.54900.24000	Workers Compensation Insurance	$6,778	$3,954	$5,937	($1,983)	
042.320.54900.34300	Contractual Support	$92,000	$53,667	$21,536	$32,130	
042.320.54900.34500	Payroll Processing Fee	$35,000	$20,417	$21,738	($1,322)	
042.320.54900.34600	Credit Card Processing Fee	$54,000	$31,500	$32,749	($1,249)	
042.320.54900.40000	Travel Expenses	$500	$292	$143	$148	
042.320.54900.41000	Telephone	$24,000	$14,000	$7,676	$6,324	
042.320.54900.42500	Printing	$8,000	$4,667	$3,915	$751	
042.320.54900.43000	Utility Services	$20,000	$11,667	$13,221	($1,554)	
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	$51,333	$81,161	($29,828)	
042.320.54900.46002	Repairs & Maintenance-Parkway	$184,000	$107,333	$129,930	($22,597)	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$4,500	$2,625	$2,043	$582	
042.320.54900.52000	Operating Supplies	$22,000	$12,833	$9,001	$3,832	
TOTAL TOLL FACILITY		$1,591,793	$989,286	$995,889	($6,603)	

Maintenance Reserves & Community Projects	
042.320.54900.65000	Maintenance Reserves	$563,575	$328,752	$0	$328,752	
042.310.51300.60002	Parkway Capital Expenditures	$25,000	$14,583	$0	$14,583	
TOTAL MAINTENANCE RESERVES & COMMUNITY PROJECTS	$588,575	$343,335	$0	$343,335	
					
TOTAL OPERATING EXPENSES	$2,225,500	$1,358,949	$1,010,663	$348,286	
					
OPERATING INCOME (LOSS)	$194,500	$52,718	$259,068	$206,350	

NON OPERATING REVENUE (EXPENSES)					
042.300.36100.11000	Interest Income	$427,500	$249,375	$196,932	($52,443)	
042.320.54900.64000	Capital Improvements	($622,000)	($362,833)	$0	$362,833	
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)	($113,458)	$196,932	$310,390	
					
CHANGE IN NET POSITION	$0	($60,740)	$456,000	$516,740	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$17,996,155 		
TOTAL NET POSITION - ENDING	$0		$18,452,154		

Page 6

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2024

EXPENSE CODE	
DESCRIPTION	STORMWATER FUND BUDGET	PRORATED BUDGET THRU 04/30/24	ACTUAL THRU 04/30/24	
VARIANCE	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$456,516	

$266,301	

$249,787	

($16,514)	
043.300.36900.10000	Miscellaneous Income	$0	$0	$0	$0	
TOTAL OPERATING REVENUES		$456,516	$266,301	$249,787	($16,514)	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$14,583	

$0	

$14,583	
043.310.51300.31500	Attorney	$5,000	$2,917	$4,906	($1,990)	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$1,000	$583	$0	$583	
043.310.51300.32200	Annual Audit	$4,000	$2,333	$938	$1,396	
043.310.51300.34000	Management Fees	$5,250	$3,063	$3,063	$0	
043.310.51300.35100	Computer Time	$500	$292	$0	$292	
043.310.51300.40000	Travel Expenses	$1,000	$583	$143	$440	
043.310.51300.42000	Postage & Express Mail	$500	$292	$0	$292	
043.310.51300.42500	Printing	$500	$292	$0	$292	
043.310.51300.45000	Insurance	$31,281	$31,281	$37,025	($5,744)	
043.310.51300.48000	Advertising Legal & Other	$1,000	$583	$0	$583	
043.310.51300.49000	Bank Charges	$600	$350	$0	$350	
043.310.51300.49100	Contingencies	$4,000	$2,333	$7,495	($5,162)	
043.310.51300.51000	Office Supplies	$1,000	$583	$0	$583	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$583	$0	$583	
043.320.53600.12000	Salaries	$95,959	$55,976	$52,201	$3,775	
043.320.53600.21000	FICA Taxes	$8,809	$5,139	$3,826	$1,312	
043.320.53600.22000	Pension Expense	$9,596	$5,598	$5,132	$465	
043.320.53600.23000	Health Insurance Benefits	$17,173	$10,017	$8,009	$2,008	
043.320.53600.24000	Workers Comp Insurance	$1,250	$1,000	$1,100	($100)	
043.320.53600.64000	Capital Improvements (See Capital Improvements List)	$50,000	$29,167	$6,044	$23,123	
TOTAL ADMINISTRATIVE		$264,417	$167,548	$129,882	$37,666	
Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$19,000	

$11,083	

$7,764	

$3,319	
043.320.53600.46200	Landscaping	$5,000	$2,917	$1,174	$1,743	
043.320.53600.46500	Lake Maintenance	$79,499	$46,374	$37,758	$8,616	
043.320.53600.46700	Storm Drain System Maintenance	$60,000	$35,000	$9,475	$25,525	
043.320.53600.49300	Repair and Replacement Equipment	$4,000	$2,333	$723	$1,610	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$5,833	$0	$5,833	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$1,750	$0	$1,750	
043.320.53600.34000	Maintenance Reserves	$29,600	$17,267	$0	$17,267	
TOTAL STORMWATER SYSTEM MAINTENANCE	$210,099	$122,558	$56,894	$65,664	
					
TOTAL OPERATING EXPENSES	$474,516	$290,105	$186,776	$103,330	
					
OPERATING INCOME (LOSS)	($18,000)	($23,804)	$63,011	$86,816	

NON OPERATING REVENUE (EXPENSES)					
042.300.36100.11000	Interest Income	$18,000	$10,500	$9,338	($1,162)	
TOTAL NON OPERATING REVENUE (EXPENSES)	$18,000	$10,500	$9,338	($1,162)	
					
CHANGE IN NET POSITION	$0	($13,304)	$72,349	$85,654	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$495,862 		
TOTAL NET POSITION - ENDING	$0		$568,212		

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	
05/01/24	$9,110.98	($56.33)	$181.09	$8,986.22	$8,986.22	$8,986.22	
	$370,533.66	$12,928.24	$7,149.86	$350,455.56	$350,455.56	$350,455.56	

Percent Collected	
98.04%						

J.

DUNES COMMUNITY DEVELOPMENT DISTRICT

	Check Run Summary		
	June 14, 2024		
Fund	Check Numbers	Amount	

General Fund	
6880-6890	
$12,439.00	
Water and Sewer	20023-20119	$340,598.96	
Bridge Fund	8879-8910	$70,588.31	
Stormwater Fund	89-93	$7,763.25	
Total		$431,389.52	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	9
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/01/24 00218	3/26/24 10726	202403 320-53800-46000	*	400.00
SVCS-03/24
ABOVE THE REST PEST CONTROL	400.00 006880
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00302	3/27/24 930	202403 320-53800-46200	*	2,106.00
SPRING ANNUALS
PLANT LIFE LAWN MAINTENANCE	2,106.00 006881
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00218	4/01/24 10731	202404 320-53800-46000	*	220.00
SVCS-04/24
ABOVE THE REST PEST CONTROL	220.00 006882
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00109	4/01/24 698	202404 310-51300-34000	*	857.50
MGMT FEES-04/24
4/01/24 698	202404 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
4/01/24 698	202404 310-51300-51000	*	25.00
OFFICE SUPPLIES
4/01/24 698	202404 310-51300-42500	*	103.50
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	1,069.33 006883
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00024	3/27/24 03272024 202404 310-51300-32000	*	152.28
COMMISSIONS #7
SUZANNE JOHNSTON	152.28 006884
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00280	4/02/24 6112	202404 310-51300-49100	*	146.00
WEB MAINT-04/24
VGLOBALTECH	146.00 006885

320-53800-46200	*	2,935.00	
320-53800-46200	*	1,205.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00302	3/29/24 944	202403
SVCS-03/24 4/02/24 945	202404
SVCS-04/24
PLANT LIFE LAWN MAINTENANCE	4,140.00 006886
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00024	2/27/24 02272024 202402 310-51300-32000	*	771.47
COMMISSIONS #6
SUZANNE JOHNSTON	771.47 006887
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00129	4/16/24 19187	202403 310-51300-31500	*	963.90
SVCS-03/24
CHIUMENTO LAW PLLC	963.90 006888
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00027	3/12/24 84355128 202403 310-51300-42000	*	78.32
DELIVERIES THRU 03/04/24
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	10
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND

	3/12/24 84355128 202403 300-13100-10100			*					265.22		
	3/12/24 84355128 202403 310-51300-42000			*					265.22		
	DELIVERIES THRU 03/04/24										
	3/12/24 84355128 202403 300-20700-10100			*					265.22-		
	DELIVERIES THRU 03/04/24										
	4/16/24 84716401 202404 310-51300-42000			*					294.19		
	DELIVERIES THRU 04/05/24										
	4/16/24 84716401 202404 300-13100-10100			*					32.29		
	DELIVERIES THRU 04/05/24										
	4/16/24 84716401 202404 310-51300-42000			*					32.29		
	DELIVERIES THRU 04/05/24										
	4/16/24 84716401 202404 300-20700-10100			*					32.29-		
	DELIVERIES THRU 04/05/24										
	FEDEX									670.02	006889	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
4/18/24 00302	4/01/24 935	202404 320-53800-46200			*					1,800.00			
	MAINT-04/24											
	PLANT LIFE	LAWN MAINTENANCE								1,800.00	006890	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
		TOTAL FOR	BANK F						12,439.00			
		TOTAL FOR	REGISTER						12,439.00			

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

DELIVERIES THRU 03/04/24

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	11
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#

4/01/24 00835	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	

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-	

5014	202403
SVCS-03/24 5014	202403
SVCS-03/24 5014	202403
SVCS-03/24 5014	202403
SVCS-03/24 5014	202403
SVCS-03/24
ALL SEASON HOME SOLUTION LLC	730.50 020023
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01195	3/15/24 14143	202404 310-51300-54000	*	100.00
SVCS-04/24
3/15/24 14143	202404 310-51300-54000	V	100.00-
SVCS-04/24
3/15/24 14143	202404 310-51300-54000	*	100.00
SVCS-04/24
ANSWER ALL ANSWERING SERVICE	100.00 020024

310-51300-41000	*	830.96	
310-51300-41000	V	830.96-	
310-53600-41000	*	830.96	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00988	3/11/24 2251247- 202403
SVCS-03/24 3/11/24 2251247- 202403
SVCS-03/24 3/11/24 2251247- 202403
SVCS-03/24
AT&T	830.96 020025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00453	4/01/24 042024	202404 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-04/24
CORY BRILL	100.00 020026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01869	3/15/24 01525270 202403 310-53600-41000	*	424.00
SVCS-03/24
CHARTER COMMUNICATIONS	424.00 020027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01269	2/01/24 4000	202402 320-53600-46000	*	26,975.00
SVCS-02/24 WELL#3
COMPLETE SERVICES WELL DRILLING,INC	26,975.00 020028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00123	3/14/24 13960801 202403 330-53600-46000	*	3,893.45
SUPPLIES
HACH COMPANY	3,893.45 020029
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00028	2/26/24 35621	202402 320-53600-52000	*	343.24
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	12
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
2/29/24 35634	202402 310-53600-52000	*	157.46
SUPPLIES
3/12/24 35648	202403 320-53600-52000	*	109.89
SUPPLIES
3/18/24 35657	202403 310-53600-52000	*	31.37
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	641.96 020030
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00372	3/21/24 03212024 202403 300-22300-10000	*	17,500.00
BI-ANNUAL CONNECTION FEE
3/21/24 03212024 202403 300-36900-10000	*	100.00- BI-ANNUAL CONNECTION FEE
HAMMOCK DUNES OWNERS ASSOC. INC.	17,400.00 020031
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00515	3/27/24 6719751	202403 320-53600-52200	*	2,996.06
SUPPLIES
HAWKINS,INC.	2,996.06 020032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01247	3/20/24 16245418 202403 310-53600-44000	*	5.28
SVCS-03/24
LEAF	5.28 020033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01689	4/01/24 042024	202404 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE-04/24
EARL A.NASH	100.00 020034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00688	3/21/24 044914	202403 330-53600-52200	*	1,025.20
SUPPLIES
3/21/24 044914	202403 320-53600-52200	*	2,050.40

- - - - - - - -	- - - - - - - -	ODYSSEY MANUFACTURING COMPANY
- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	- -	-	-	-	-	-	- - - - -	3,075.60
- - - - -	020035
- - -	
4/01/24 00569	3/13/24 27422
RINSE
3/15/24 27423	202403 330-53600-34900
202403 330-53600-34900					*
*						1,925.00
1,925.00			
	RINSE	DEWATERING BOX														

SUPPLIES

DEWATERING BOX

ORMOND SEPTIC SYSTEMS	3,850.00 020036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01171	4/01/24 042024	202404 310-51300-40000	*	500.00
VEHICLE ALLOWANCE-04/24
GREGORY L. PEUGH	500.00 020037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 01245	4/01/24 042024	202404 310-51300-40000	*	300.00
VEHICLE ALLOWNCE-04/24
DAVID C. PONITZ	300.00 020038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	13
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/04/24 00612	3/04/24 2944	202403 310-53600-46100	*	45.60
MAINT/REPAIRS-03/24
ADVANCE AUTO PARTS	45.60 020039

4/04/24 00613	1/01/24	
	1/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	4/01/24	
	4/01/24	
	4/01/24	

320-53600-34800	*	99.00	
330-53600-34800	*	1,680.40	
320-53600-34800	*	724.00	
320-53600-34800	*	297.00	
330-53600-34800	*	1,096.40	
330-53600-34800	*	192.00	
320-53600-34800	*	183.00	
330-53600-34800	*	1,665.40	
330-53600-34800	*	288.00	
320-53600-34800	*	3,201.00	
330-53600-34800	*	1,753.40	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
768085	202312
DRINKING WATER 768086	202312
WASTEWATER 772941	202401
PO#081654 772942	202402
DRINKING WATER 772944	202402
WASTEWATER 777473	202402
PO#20220561 WW 777474	202402 DRINKING WATER 777475	202402
WASTEWATER 782128	202403
PO#20220561 WW 782129	202403 DRINKING WATER 782130	202403
WASTEWATER
ADVANCED ENVIRONMENTAL LABORATORIES	11,179.60 020040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01789	4/01/24 1NJ36VT9 202403 330-53600-52000	*	253.99
SUPPLIES
AMAZON CAPITAL SERVICES	253.99 020041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01714	3/23/24 01558190 202404 310-53600-41000	*	96.18
SVCS-04/24
CHARTER COMMUNICATIONS	96.18 020042

4/04/24 00305	3/22/24	
	3/22/24	
	3/22/24	
	3/22/24	
	3/22/24	

320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
320-53600-43100	*	2.33	
340-53600-43300	*	14,012.80	
340-53600-43000	*	69.73	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
16265762 202403
SVCS-03/24 16266324 202403
SVCS-03/24 16267993 202403
SVCS-03/24 16269154 202403
SVCS-0324 16273660 202403
SVCS-03/24
CITY OF PALM COAST-UTILITY DEPT.	14,089.52 020043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	14
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/04/24 01269	2/01/24 4001	202402 320-53600-46000	*	33,940.00
SVCS-02/24 WELL #5
COMPLETE SERVICES WELL DRILLING,INC	33,940.00 020044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00047	4/02/24 84570047 202403 310-51300-42000	*	32.36
DELIVERIES THRU 03/22/24
FEDEX	32.36 020045

4/04/24 00030	3/14/24	
	3/14/24	
	3/14/24	
	3/28/24	
	3/30/24	
	3/30/24	
	3/30/24	
	4/01/24	
	4/01/24	
	4/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2068074	202403 320-53600-46050	*	2,152.80
SUPPLIES
2068074	202403 330-53600-46050	*	2,152.79
SUPPLIES
2068074	202403 340-53600-46050	*	2,152.79
SUPPLIES
2073746	202403 330-53600-46050	*	501.06
SUPPLIES
2074474	202403 320-53600-46050	*	601.34
SUPPLIES
2074474	202403 330-53600-46050	*	601.33
SUPPLIES
2074474	202403 340-53600-46050	*	601.33

202404	320-53600-46050	*	534.50-	
202404	330-53600-46050	*	534.50-	
202404 340-53600-46050	*
FERGUSON WATERWORKS
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	534.50-

- - - - - - -	

SUPPLIES CM127815
CREDIT CM127815 CREDIT CM127815 CREDIT

4/04/24 00013	3/25/24	
	3/25/24	
	3/25/24	
	3/25/24	
	3/25/24	
	3/25/24	
	3/25/24	
	3/25/24	

- - - - - - - - - - - - - - - - -
00180-03 202403
SVCS-03/24 01669-03 202403
SVCS-03/24 04682-03 202403
SVCS-03/24 06441-03 202403
SVCS-03/24 06618-03 202403
SVCS-03/24 06682-03 202403
SVCS-03/24 09639-03 202403
SVCS-03/24 09681-03 202403
SVCS-03/24

DUNE -DUNES -	SHENNING

7,159.94 020046

330-53600-43000	*	46.67	
330-53600-43000	*	105.98	
330-53600-43000	*	130.04	
330-53600-43000	*	288.62	
330-53600-43000	*	63.15	
330-53600-43000	*	26.52	
320-53600-43000	*	30.66	
330-53600-43000	*	107.66	

- - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	15
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	3/25/24	10476-03 202403	330-53600-43000	*	27.88			
	SVCS-03/24				
3/25/24	13564-03 202403	340-53600-43000	*	43.99	
	SVCS-03/24				
3/25/24	31053-03 202403	330-53600-43000	*	29.04	
	SVCS-03/24				
3/25/24	35422-03 202403	340-53600-43000	*	5,336.67	
	SVCS-03/24				
3/25/24	38339-03 202403	320-53600-43000	*	12,595.26	
	SVCS-03/24				
3/25/24	41474-03 202403	330-53600-43000	*	33.49	
	SVCS-03/24				
3/25/24	49253-03 202403	330-53600-43000	*	37.17	
	SVCS-03/24				
3/25/24	54287-03 202403	330-53600-43000	*	2,255.89	
	SVCS-03/24				
3/25/24	54554-03 202403	330-53600-43000	*	28.21	
	SVCS-03/24				
3/25/24	64405-03 202403	330-53600-43000	*	26.69	
	SVCS-03/24				
3/25/24	80187-03 202403	330-53600-43000	*	29.68	
	SVCS-03/24				
3/25/24	83014-03 202403	330-53600-43000	*	73.57	
	SVCS-03/24				
3/25/24	89460-03 202403	330-53600-43000	*	3,719.03	
	SVCS-03/24				
3/25/24	90108-03 202403	330-53600-43000	*	26.25	
	SVCS-03/24				
3/25/24	90294-03 202403	330-53600-43000	*	66.25	
3/25/24	91016-03 202403	330-53600-43000	*	62.77	
	SVCS-03/24				
3/25/24	94444-03 202403	330-53600-43000	*	68.17	
	SVCS-03/24				

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

SVCS-03/24

FLORIDA POWER & LIGHT CO.	25,259.31 020048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00382	4/01/24 697	202404 310-51300-34000	*	1,929.42
MGMT FEES-04/24
GOVERNMENTAL MANAGEMENT SERVICES	1,929.42 020049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01909	3/29/24 INV2412	202403 330-53600-46050	*	2,650.00 SVCS-03/24
INDEPENDENT SITE SERVICES LLC	2,650.00 020050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01380	3/29/24 259566	202403 310-51300-42500	*	1,152.62
SVCS-03/24
INFOSEND INC	1,152.62 020051
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	16
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/04/24 01247	3/28/24 16294737 202403 310-53600-44000	*	178.62
COPIER LEASE
3/31/24 16314651 202403 310-53600-44000	*	171.06
COPIER LEASE
LEAF	349.68 020052
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01138	3/25/24 76203014 202403 320-53600-52200	*	1,099.35
CO2 BULK
3/28/24 76220377 202403 320-53600-52200	*	390.08
CO2 BULK
NUCO2	1,489.43 020053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00688	3/28/24 045500	202403 330-53600-52200	*	944.90
SUPPLIES
3/28/24 045500	202403 320-53600-52200	*	1,889.80
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,834.70 020054
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00599	3/26/24 ARI/5103 202403 320-53600-46000	*	456.21
SUPPLIES
PARKSON CORPORATION	456.21 020055

340-53600-46000	*	11,227.78	
340-53600-46000	*	5,876.05	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01820	3/23/24 023808	202403
SVCS-03/24 3/29/24 090593	202403
SVCS-03/24
STEWARTS ELECTRIC MOTOR WORKS INC	17,103.83 020056
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00661	3/31/24 PSINV103 202403 310-51300-54000	*	57.97
ASSESSMENT BILL FY23-24
SUNSHINE STATE ONE CALL OF FLORIDA	57.97 020057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00045	3/25/24 85532740 202404 310-51300-42500	*	856.73
SVCS-04/24
3/25/24 85535350 202404 310-51300-42500	*	316.68
SVCS-04/24
3/25/24 85532740 202404 310-51300-42500	V	856.73-
SVCS-04/24
3/25/24 85535350 202404 310-51300-42500	V	316.68-
SVCS-04/24
WASTE MANAGEMENT-DO NOT USE!!!!	.00 020058

202404	310-53600-52100	*	455.11	
202404	310-53600-52100	V	455.11-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 01845	3/23/24 95937483
FUEL 3/23/24 95937483
FUEL
WEX BANK (CIRCLE K)	.00 020059
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	17
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/09/24 02017	4/03/24 00100160 202404 300-34300-30000	*	96.67
UTILITY REFUND
JAMES & MARGARET ANDREASSI	96.67 020060
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02019	4/03/24 00401650 202404 300-34300-30100	*	40.93
UTILITY REFUND
MATTHEW GANIM	40.93 020061
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02018	4/03/24 00100010 202404 300-34300-30000	*	38.58
UTILITY REFUND
MICHAEL & LAURA HARRISON	38.58 020062
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02014	4/03/24 00206430 202404 300-34300-30000	*	34.18
UTILITY REFUND
ARTHUR HYMAN &	34.18 020063
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02016	4/03/24 00109360 202404 300-34300-30000	*	180.21
UTILITY REFUND
KEYWEST FISH ON LLC	180.21 020064
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02013	4/03/24 040324	202404 300-34300-30100	*	106.55
UTILITY REFUND
MICHAEL F. LYNCH	106.55 020065
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 01784	4/03/24 00207370 202404 300-34300-30000	*	133.88
UTILITY REFUND
DIANA LYNN MARTINEZ	133.88 020066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 01816	4/03/24 00207860 202404 300-34300-30000	*	57.13
UTILITY REFUND
OLSEN CUSTOM HOMES	57.13 020067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02010	4/03/24 00101890 202404 300-34300-30000	*	235.04
UTILITY REFUND
JANET PAULIKAS	235.04 020068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/24 02015	4/03/24 00109240 202404 300-34300-30000	*	178.52
UTILITY REFUND
SKYWAY BUILDERS	178.52 020069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00612	4/01/24 8793	202404 310-53600-46100	*	118.82
MAINT/REPAIRS-04/24
ADVANCE AUTO PARTS	118.82 020070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00381	3/06/24 3812280	202403 330-53600-46000	*	423.00
MAINT/REPAIRS-03/24
ALL AMERICAN AIR CONDITIONING	423.00 020071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	18
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/11/24 01866	3/26/24 1543229	202403 320-53600-46000	*	15,387.95
SVCS-03/24
CLIFF BERRY INCORPORATED	15,387.95 020072
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01847	4/05/24 90202592 202404 310-51300-64017	*	13,223.00
RECLAIMED WATER MAIN RECL
4/10/24 90202918 202404 310-51300-64004	*	8,125.00
CUP RENEWAL & MODIFICATIO
4/10/24 90202919 202404 310-51300-64009	*	7,846.00
SVCS-03/24
CDM SMITH INC	29,194.00 020073
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01703	3/28/24 1621	202403 330-53600-46000	*	415.00
IQ PROBE REPLACEMENT CAP
CL2 SOLUTIONS LLC	415.00 020074
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00621	4/04/24 67230	202404 310-51300-51000	*	435.46
SUPPLIES
COASTAL SUPPLIES	435.46 020075

310-53600-44000	*	58.11	
310-53600-44000	*	55.80	
310-53600-44000	*	86.75	
310-53600-44000	*	22.11	
310-53600-44000	*	26.89	

4/11/24 01265	3/31/24	
	3/31/24	
	3/31/24	
	3/31/24	
	3/31/24	

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

COPIER	LEASE	
178744	202403	
COPIER	LEASE	
178745	202403	
COPIER	LEASE	
178746	202403	
COPIER	LEASE	
178747
COPIER	202403
LEASE	

178743	202403

DOCUMENT TECHNOLOGIES	249.66 020076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00047	4/09/24 84645206 202404 310-51300-42000	*	83.16
DELIVERIES THRU 04/04/24
FEDEX	83.16 020077

4/11/24 00030	4/02/24	
	4/02/24	
	4/02/24	
	4/05/24	
	4/05/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2074996	202404 320-53600-46050	*	488.76
SUPPLIES
2074996	202404 340-53600-46050	*	2,634.56
SUPPLIES
2075402	202404 330-53600-46050	*	736.00
SUPPLIES
2068074- 202404 320-53600-46050	*	1,207.66
SUPPLIES
2068074- 202404 330-53600-46050	*	1,207.67
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	19
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/05/24 2068074- 202404 340-53600-46050	*	1,207.67
SUPPLIES
4/05/24 2075399	202404 330-53600-46050	*	720.00
SUPPLIES
FERGUSON WATERWORKS	8,202.32 020078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00057	3/25/24 90642117 202403 320-53600-52000	*	88.60
SUPPLIES
GRAINGER	88.60 020079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00515	4/03/24 6726192	202404 320-53600-52200	*	6,808.26
SUPPLIES
4/10/24 6729111	202404 320-53600-52200	*	2,996.06
SUPPLIES
HAWKINS,INC.	9,804.32 020080
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01909	3/27/24 INV2409	202403 320-53600-46050	*	3,865.00 ASPHALT REPAIR-03/24
INDEPENDENT SITE SERVICES LLC	3,865.00 020081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00876	3/29/24 215223	202403 320-53600-46000	*	164.67
SUPPLIES
3/29/24 215223	202403 330-53600-46000	*	164.67
SUPPLIES
3/29/24 215223	202403 340-53600-46000	*	164.66
SUPPLIES
MCKIM & CREED INC	494.00 020082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00357	3/26/24 22403156 202403 340-53600-46000	*	1,734.60
SUPPLIES
MILLER-LEAMAN INC	1,734.60 020083
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01138	4/09/24 76311759 202404 320-53600-52200	*	1,040.55
CO2 BULK
NUCO2	1,040.55 020084
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00688	4/04/24 046055	202404 330-53600-52200	*	2,100.45
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,100.45 020085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00569	3/28/24 27447	202403 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
3/28/24 27448	202403 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	3,850.00 020086
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	20
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/11/24 02011	3/26/24 70001941 202403 310-51300-51000	*	482.16
SUPPLIES
STAPLES	482.16 020087
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01013	4/01/24 23148102 202403 340-53600-44000	*	3,148.00
SUPPLIES
UNITED RENTALS (NORTH AMERICA) INC	3,148.00 020088
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00214	4/08/24 INV00327 202404 320-53600-52000	*	64.57
SUPPLIES
USA BLUEBOOK	64.57 020089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01767	3/28/24 50292194 202404 310-53600-44000	*	170.00
COPIER LEASE
WELLS FARGO VENDOR FIN SVCS LLC	170.00 020090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00355	4/01/24 28728975 202403 310-53600-41000	*	412.05
SVCS-03/24
AT&T MOBILITY	412.05 020091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00226	3/31/24 102951	202403 310-53600-41000	*	150.00
SVCS-03/24
ATLANTIC COMMUNICATIONS TEAM	150.00 020092

310-51300-31500	*	1,300.74	
310-51300-31500	*	3,130.50	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01746	4/16/24 19186	202403
SVCS-03/24 4/16/24 19189	202403
SVCS-03/24
CHIUMENTO LAW PLLC	4,431.24 020093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 02020	4/16/24 04162024 202404 300-34300-30000	*	321.72
REFUND-CLSD ACCT
JANET ECKMANN	321.72 020094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00030	4/09/24 2073746- 202404 330-53600-46050	*	95.44
SUPPLIES
4/11/24 2027607- 202404 330-53600-46050	*	1,089.52
SUPPLIES
FERGUSON WATERWORKS	1,184.96 020095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00618	4/16/24 04162024 202404 310-51300-54000	*	75.00
APPLICATION-WATER DISTRIB
4/16/24 04162024 202404 310-51300-54000	*	75.00
APPLICATION WATER DISTRIB
FLORIDA DEPARTMENT OF ENVIRONMENTAL	150.00 020096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	21
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/23/24 00618	4/16/24 04162024 202404 310-51300-54000	V	75.00-
APPLICATION-WATER DISTRIB
4/16/24 04162024 202404 310-51300-54000	V	75.00-
APPLICATION WATER DISTRIB
FLORIDA DEPARTMENT OF ENVIRONMENTAL	150.00-020096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00610	4/16/24 04162024 202404 310-53600-54100	*	15.00
CEUS CHALLENGE QUIZ-OAKES
FWPCOA	15.00 020097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00057	4/01/24 90721511 202404 320-53600-52000	*	309.36
SUPPLIES
GRAINGER	309.36 020098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00028 12/28/23 35520	202312 320-53600-52000	*	67.06
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	67.06 020099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00298	4/15/24 1092-042 202404 310-53600-52010	*	209.81
SUPPLIES
HOME DEPOT CREDIT SERVICES	209.81 020100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01138	4/15/24 76447113 202404 320-53600-52200	*	665.70
CO2 BULK
NUCO2	665.70 020101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00688	4/11/24 046707	202404 330-53600-52200	*	581.35
SUPPLIES
4/11/24 046707	202404 320-53600-52200	*	1,162.70
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	1,744.05 020102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00569	4/08/24 27459	202404 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
4/08/24 27460	202404 330-53600-34900	*	1,925.00
RINSE DEWATERING BOX
ORMOND SEPTIC SYSTEMS	3,850.00 020103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01013	4/02/24 23148108 202404 340-53600-44000	*	300.00
SVCS-04/24
UNITED RENTALS (NORTH AMERICA) INC	300.00 020104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01857	1/23/24 2024-354 202401 320-53600-46000	*	950.00
SVCS-01/24
UNIVERSAL CONTROLS INSTRUMENT	950.00 020105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	22
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/18/24 00862	4/10/24 3556D197 202404 310-51300-64002	*	9,280.00 SUPPLIES
XYLEM DEWATERING SOLUTIONS, INC.	9,280.00 020106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/24 00618	4/16/24 04162024 202404 310-51300-54000	*	75.00
APPL WATER DISTR-MCMILLEN
FLORIDA DEPARTMENT OF ENVIRONMENTAL	75.00 020107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/24 00618	4/16/24 04162024 202404 310-51300-54000	*	75.00
APPL WATER DISTR-MENDONSA
FLORIDA DEPARTMENT OF ENVIRONMENTAL	75.00 020108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 01845	3/23/24 95937483 202404 310-53600-52100	*	455.11
FUEL
4/23/24 96521678 202404 310-53600-52100	*	783.58
FULE PURCHASES THRU 4/23
WEX BANK (CIRCLE K)	1,238.69 020109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00835	4/25/24 5016	202404 320-53600-46000	*	243.50
SVCS-04/24
4/25/24 5016	202404 330-53600-46000	*	243.50
SVCS-04/24
4/25/24 5016	202404 300-13100-10000	*	243.50
SVCS-04/24
4/25/24 5016	202404 320-53800-46000	*	243.50
SVCS-04/24
4/25/24 5016	202404 300-20700-10100	*	243.50- SVCS-04/24
ALL SEASON HOME SOLUTION LLC	730.50 020110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00278	4/15/24 788737	202404 340-53600-46050	*	219.98
SVCS-04/24
AMERICAN BACKFLOW PRODUCTS CO.	219.98 020111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 01195	4/15/24 14254	202405 310-51300-54000	*	100.00
SVCS-05/24
ANSWER ALL ANSWERING SERVICE	100.00 020112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 01869	4/15/24 01525270 202404 310-53600-41000	*	424.00
SVCS-04/24
CHARTER COMMUNICATIONS	424.00 020113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 02021	3/26/24 DBE#1978 202403 310-51300-64003	*	33,539.75 PROJ#2024-1
DBE UTILITY SERVICES	33,539.75 020114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	23
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - WATER/SEWER

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
4/25/24 00515	4/17/24 6736828	202404 320-53600-52200	*		8,504.89		
	SUPPLIES
4/24/24 6740818	202404 320-53600-52200	*
HAWKINS,INC.		2,924.97	

11,429.86 020115	
- - - - - - - - 4/25/24 01876	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/24 P0086050 202404 330-53600-46050	*
JET-VAC EQUIPMENT COMPANY	- - - -	- - - - - -	- - - - - - - -

1,550.00 020116	
- - - - - - - - 4/25/24 01138	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/24 76489685 202404 320-53600-52200	*
NUCO2	- - - -	- - - - - -	- - - - - - - -

790.65 020117	
- - - - - - - - 4/25/24 00688	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 047314	202404 330-53600-52200	*
4/18/24 047314	202404 320-53600-52200	*	- - - -	- - - - - -

1,005.40	- - - - - - - -	
	SUPPLIES
ODYSSEY MANUFACTURING COMPANY			1,508.10 020118	
- - - - - - - - 4/25/24 00520	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/19/24 4170	202404 320-53600-46000	*
TOMOKA CONSTRUCTION SERVICES,INC.	- - - -	- - - - - -	- - - - - - - -

570.00 020119	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK D		340,598.96		
	TOTAL FOR REGISTER		340,598.96		

BANK D DUNES - WATER/SEWER

SUPPLIES

SUPPLIES

1,550.00

CO2 BULK

790.65

SUPPLIES

502.70

SVCS-04/24 PO#241365

570.00

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	24
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/01/24 00252	3/19/24 5015	202403 320-54900-46000	*	585.00
SVCS-03/24
ALL SEASON HOME SOLUTION LLC	585.00 008879
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 00303	3/20/24 ETPALMCC 202403 320-54900-46000	*	1,776.75
INGENICO LANE 3000
E-TRANSIT,INC.	1,776.75 008880

4/01/24 00395	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1169281- 202404 300-13100-10000	*	1,175.73

300-13100-10100	*	142.23	
300-13100-10300	*	130.63	
320-54900-23000	*	784.23	
320-53800-23000	*	142.23	
300-20700-10000	*	142.23-	
310-53600-23000	*	1,175.73	
300-20700-10000	*	1,175.73-	

INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24 1169281- 202404

320-53600-23000	*	130.63	
300-20700-10000	*	130.63-	

INS-04/24 1169281- 202404
INS-04/24 1169281- 202404
INS-04/24
PRINCIPAL LIFE INSURANCE COMPANY	2,232.82 008881
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00255	4/01/24 10730	202404 320-54900-46000	*	80.00
SVCS-04/24
ABOVE THE REST PEST CONTROL	80.00 008882

4/04/24 00384	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1WV4T9T3 202403 320-54900-51000	*	396.33
SUPPLIES
1WV4T9T3 202403 320-54900-52000	*	193.57
SUPPLIES
1WV4T9T3 202403 300-13100-10000	*	624.49
SUPPLIES
1WV4T9T3 202403 310-51300-51000	*	298.96
SUPPLIES
1WV4T9T3 202403 320-53600-52000	*	189.87
SUPPLIES
1WV4T9T3 202403 330-53600-52000	*	135.66
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	25
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/01/24 1WV4T9T3 202403 300-20700-10000	*	624.49-
SUPPLIES
AMAZON CAPITAL SERVICES	1,214.39 008883
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00408	4/02/24 040124-D 202403 320-54900-46000	*	331.00
SIGN POLE REPLACEMENT
AMY'S SIGNS & GUARDRAIL	331.00 008884

4/04/24 00173	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	
	3/18/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4873-032 202403 320-54900-41000	*	356.29
PURCHASE THRU 03/18/24
4873-032 202403 320-54900-34300	*	285.42
PURCHASE THRU 03/18/24
4873-032 202403 300-13100-10000	*	676.13
PURCHASE THRU 03/18/24
4873-032 202403 310-51300-42000	*	54.40
PURCHASE THRU 03/18/24
4873-032 202403 310-51300-41000	*	621.73
PURCHASE THRU 03/18/24
4873-032 202403 300-20700-10000	*	676.13- PURCHASE THRU 03/18/24
BUSINESS CARD	1,317.84 008885
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00132	3/22/24 16265412 202403 320-54900-43000	*	904.13
SVCS-03/24
CITY OF PALM COAST-UTILITY DEPT.	904.13 008886

4/04/24 00014	3/28/24	
	3/28/24	
	3/28/24	
	3/28/24	
	3/28/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
06601-03 202403 320-54900-43000	*	125.15
SVCS-03/24
07438-03 202403 320-54900-46002	*	33.98
SVCS-03/24
25021-03 202403 320-54900-46002	*	48.22
SVCS-03/24
56431-03 202403 320-54900-46002	*	40.38
SVCS-03/24
84435-03 202403 320-54900-46002	*	34.75
SVCS-03/24
FLORIDA POWER & LIGHT CO.	282.48 008887
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00145	4/01/24 696	202404 310-51300-34000	*	1,500.67

	GOVERNMENTAL	MANAGEMENT SERVICES											1,500.67	008888	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/04/24 00039	4/01/24 25430	202404 310-51300-32200					*						1,750.00			
	AUDIT	FYE 09/30/2023														
	4/01/24 25430	202404 300-13100-10100					*						500.00			
	AUDIT	FYE 09/30/2023														

MGMT FEES-04/24

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	26
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
25430	202404 300-13100-10300	*	500.00
AUDIT FYE 09/30/2023
25430	202404 300-13100-10000	*	1,750.00
AUDIT FYE 09/30/2023
25430	202404 310-51300-32200	*	500.00
AUDIT FYE 09/30/2023
25430	202404 300-20700-10000	*	500.00- AUDIT FYE 09/30/2023
25430	202404 310-51300-32200	*	1,750.00
AUDIT FYE 09/30/2023
25430	202404 300-20700-10000	*	1,750.00- AUDIT FYE 09/30/2023
25430	202404 310-51300-32200	*	500.00
AUDIT FYE 09/30/2023
25430	202404 300-20700-10000	*	500.00- AUDIT FYE 09/30/2023
GRAU & ASSOCIATES	4,500.00 008889
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00061	3/25/24 85533460 202404 320-54900-46000	*	639.12
SVCS-04/24
WM CORPORATE SERVICES, INC.	639.12 008890

202403	320-54900-46000	*	88.45	
202403	300-13100-10000	*	420.73	
202403	310-53600-52100	*	420.73	
202403	300-20700-10000	*	420.73-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00377	3/23/24 95916265
FUEL 3/23/24 95916265
FUEL 3/23/24 95916265
FUEL 3/23/24 95916265
FUEL
WEX BANK (RACETRAC)	509.18 008891
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00361	4/02/24 5446	202404 320-54900-46000	*	435.00
SVCS-04/24
ANDREW GILLIS CREATIVE CONCEPTS INC	435.00 008892
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00375	4/03/24 06440630 202404 320-54900-41000	*	332.85
SVCS-04/24
CHARTER COMMUNICATIONS	332.85 008893
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00396	4/01/24 11365540 202404 320-54900-41000	*	375.00
SVCS-04/24
CHARTER COMMUNICATIONS	375.00 008894
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00317	4/05/24 27444	202404 320-54900-42500	*	166.62
SUPPLIES
G2 I.D. SOURCE, INC.	166.62 008895
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	27
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - BRIDGE FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS	AMOUNT	....CHECK..... AMOUNT	#	
4/11/24 00340	4/04/24 24406	202403 300-13100-10000	*	1,823.00		
	PROACTIVE IT SVCS-03/24 4/04/24 24406	202403 300-13100-10100
4/04/24 24406	202403 320-54900-34300	*
*	50.00
1,823.00		
	PROACTIVE IT SVCS-03/24
4/04/24 24406	202403 310-51300-49100	*	50.00		
	PROACTIVE IT SVCS-03/24
4/04/24 24406	202403 300-20700-10000	*	50.00-		
	PROACTIVE IT SVCS-03/24
4/04/24 24406	202403 310-53600-41000	*	1,823.00		
	PROACTIVE IT SVCS-03/24
4/04/24 24406	202403 300-20700-10000	*	1,823.00-		
	PROACTIVE IT SVCS-03/24
MPOWER DATA SOLUTIONS			3,696.00 008896	
- - - - - - - - 4/11/24 00180	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 COM#6586 202405 300-13100-10000
5/01/24 COM#6586 202405 300-13100-10100	- - - - - - - - - -
*
*	- - - - -

104.08	- - - - - - - -	
	WC INS-05/24
5/01/24 COM#6586 202405 300-13100-10300	*	93.84		
	WC INS-05/24
5/01/24 COM#6586 202405 320-54900-24000	*	506.26		
	WC INS-05/24
5/01/24 COM#6586 202405 320-53800-24000	*	104.08		
	WC INS-05/24
5/01/24 COM#6586 202405 300-20700-10000	*	104.08-		
	WC INS-05/24
5/01/24 COM#6586 202405 310-53600-24000	*	917.90		
	5/01/24 COM#6586 202405 300-20700-10000
5/01/24 COM#6586 202405 310-53600-24000	*
*	917.90-
93.84		
	WC INS-05/24
5/01/24 COM#6586 202405 300-20700-10000	*	93.84-		
	WC INS-05/24
PREFERRED GOVERNMENTAL INSURANCE			1,622.08 008897	
- - - - - - - - 4/11/24 00318	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/24 USA12327 202403 320-54900-46000
3/31/24 USA12327 202403 320-54900-46002	- - - - - - - - - -
*
*	- - - - -

300.00	- - - - - - - -	
	MECHANICAL SWEEPING-PKWY
USA SERVICES OF FLORIDA, INC.			975.00 008898	
- - - - - - - - 4/18/24 00390	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 934	202403 320-54900-46000	- - - - - - - - - -
*	- - - - -	- - - - - - - -	

BANK E DUNES - BRIDGE

PROACTIVE IT SVCS-03/24

WC INS-05/24

917.90

WC INS-05/24 WC INS-05/24

MECHANICAL SWEEPING-BDGES

675.00

SVCS-03/24

DUNE -DUNES -	SHENNING

122.50

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	28
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#

	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/01/24	
	4/13/24	

300-13100-10000	*	525.00	
320-53600-46000	*	525.00	
300-20700-10000	*	525.00-	

934	202403
SVCS-03/24
934	202403
SVCS-03/24
934	202403

320-54900-46000	*	1,100.00	
320-54900-46002	*	7,997.00	
320-54900-46000	*	225.00	

SVCS-03/24
936	202404
MAINT-04/24 937	202404
MAINT-04/24 961	202404

	PLANT LIFE	LAWN MAINTENANCE													9,969.50	008899	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/18/24 00154	4/05/24 89328913 202405 300-13100-10000							*						8,581.47			
	INS-05/24																
	4/05/24 89328913 202405 300-13100-10100							*						1,156.92			
	INS-05/24																
	4/05/24 89328913 202405 320-54900-23000							*						4,721.50			
	INS-05/24																
	4/05/24 89328913 202405 300-13100-10300							*						1,001.25			
	INS-05/24																
	4/05/24 89328913 202405 320-53800-23000							*						1,156.92			
	INS-05/24																
	4/05/24 89328913 202405 300-20700-10000							*						1,156.92-			
	INS-05/24																
	4/05/24 89328913 202405 310-53600-23000							*						8,581.47			
	INS-05/24																
	4/05/24 89328913 202405 300-20700-10000							*						8,581.47-			
	4/05/24 89328913 202405 320-53600-23000							*						1,001.25			
	INS-05/24																
	4/05/24 89328913 202405 300-20700-10000							*						1,001.25-			
	INS-05/24																
	4/05/24 89328913 202405 300-13100-10000							V						8,581.47-			
	INS-05/24																
	4/05/24 89328913 202405 300-13100-10100							V						1,156.92-			
	INS-05/24																
	4/05/24 89328913 202405 320-54900-23000							V						4,721.50-			
	INS-05/24																
	4/05/24 89328913 202405 300-13100-10300							V						1,001.25-			
	INS-05/24																
	4/05/24 89328913 202405 320-53800-23000							V						1,156.92-			
	INS-05/24																
	4/05/24 89328913 202405 300-20700-10000							V						1,156.92			
	INS-05/24																

SVCS-04/24

INS-05/24

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	29
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	

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

310-53600-23000	V	8,581.47-	
300-20700-10000	V	8,581.47	
320-53600-23000	V	1,001.25-	
300-20700-10000	V	1,001.25	

89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24
UNITED HEALTHCARE	.00 008900
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00318	4/15/24 USA12328 202404 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BDGES
4/15/24 USA12328 202404 320-54900-46002	*	300.00
MECHANICAL SWEEPING-PKWAY
USA SERVICES OF FLORIDA, INC.	975.00 008901

4/18/24 00154	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	
	4/05/24	

300-13100-10000	*	8,581.47	
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	*	8,581.47	
300-20700-10000	*	8,581.47-	
320-53600-23000	*	1,001.25	
300-20700-10000	*	1,001.25-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24 89328913 202405
INS-05/24
UNITED HEALTHCARE	15,461.14 008902
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00274	4/23/24 1057	202404 320-54900-42500	*	40.00
ENGRAVED PLATE
ACME TROPHIES AND AWARDS	40.00 008903
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00252	4/25/24 5017	202404 320-54900-46000	*	585.00
SVCS-04/24
ALL SEASON HOME SOLUTION LLC	585.00 008904
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	30
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/25/24 00389	4/19/24 918196	202404 320-54900-46002	*	10,950.00
SVCS-04/24
BILL PRAUS STUCCO	10,950.00 008905

4/25/24 00382	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4859-032 202403 300-13100-10000	*	3,615.71
PURCHASES-03/24
4859-032 202403 300-13100-10100	*	305.00
PURCHASES-03/24
4859-032 202403 320-54900-34300	*	388.50
PURCHASES-03/24
4859-032 202403 300-13100-10300	*	722.88
PURCHASES-03/24
4859-032 202403 310-51300-49100	*	305.00
PURCHASES-03/24
4859-032 202403 300-20700-10000	*	305.00- PURCHASES-03/24
4859-032 202403 310-51300-49100	*	59.27
PURCHASES-03/24
4859-032 202403 310-51300-51000	*	102.54
PURCHASES-03/24
4859-032 202403 310-51300-54000	*	258.90
PURCHASES-03/24
4859-032 202403 310-53600-54100	*	1,393.00
PURCHASES-03/24
4859-032 202403 320-53600-52000	*	76.78
PURCHASES-03/24
4859-032 202403 330-53600-46000	*	1,313.10
PURCHASES-03/24
4859-032 202403 330-53600-52000	*	192.13
PURCHASES-03/24
4859-032 202403 340-53600-46000	*	219.99
PURCHASES-03/24
4859-032 202403 300-20700-10000	*	3,615.71- PURCHASES-03/24
4859-032 202403 320-53600-49300	*	722.88
PURCHASES-03/24
4859-032 202403 300-20700-10000	*	722.88- PURCHASES-03/24
CHASE CARD SERVICES	5,032.09 008906
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00251	4/17/24 43856	202404 320-54900-46000	*	536.62
SVCS-04/24
4/22/24 43871	202404 320-54900-46000	*	330.00
SVCS-04/24
ECONOMY ELECTRIC COMPANY	866.62 008907
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	31
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#

4/25/24 00367	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	
	4/19/24	

*	764.85	
*	75.66	
*	444.02	
*	66.04	
*	75.66	
*	75.66-	
	*	764.85	
	*	764.85-	
	*	66.04	
	*	66.04-	

96794587 202405 300-13100-10000
HEALTH INS-05/24
96794587 202405 300-13100-10100
HEALTH INS-05/24
96794587 202405 320-54900-23000
HEALTH INS-05/24
96794587 202405 300-13100-10300
HEALTH INS-05/24
96794587 202405 320-53800-23000
HEALTH INS-05/24
96794587 202405 300-20700-10000
HEALTH INS-05/24
96794587 202405 310-53600-23000
HEALTH INS-05/24
96794587 202405 300-20700-10000
HEALTH INS-05/24
96794587 202405 320-53600-23000
HEALTH INS-05/24
96794587 202405 300-20700-10000
HEALTH INS-05/24
HUMANA HEALTH PLAN INC	1,350.57 008908
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00390	4/24/24 965	202404 320-54900-46002	*	360.00
SVCS-04/24
PLANT LIFE LAWN MAINTENANCE	360.00 008909

4/25/24 00395	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	
	4/17/24	

300-13100-10000	*	844.79	
300-13100-10100	*	98.62	
300-13100-10300	*	89.85	
320-54900-23000	*	489.20	
320-53800-23000	*	98.62	
300-20700-10000	*	98.62-	
310-53600-23000	*	844.79	
300-20700-10000	*	844.79-	
320-53600-23000	*	89.85	
300-20700-10000	*	89.85-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24 1169281- 202405
INS-05/24
PRINCIPAL LIFE INSURANCE COMPANY	1,522.46 008910
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	70,588.31
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/24	PAGE	32
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	DUNES CDD - STORMWATER FUND
BANK S DUNES-STORMWATER FND

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
4/04/24 00005	3/28/24	00560-03 202403	320-53600-43000	*	164.24			
	SVCS-03/24				
3/28/24	03229-03 202403	320-53600-43000	*	138.47	
	SVCS-03/24				
3/28/24	22538-03 202403	320-53600-43000	*	269.69	
	SVCS-03/24				
3/28/24	74516-03 202403	320-53600-43000	*	508.69	
	SVCS-03/24				
3/28/24	84228-03 202403	320-53600-43000	*	25.66	
	SVCS-03/24				

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

FLORIDA POWER & LIGHT CO	1,106.75 000089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00004	3/27/24 83094	202403 320-53600-46500	*	5,394.00
SVCS-03/24
FUTURE HOZIZONS INC	5,394.00 000090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00003	4/01/24 695	202404 310-51300-34000	*	437.50
MGMT FEES-04/24
GOVERNMENTAL MANAGEMENT SERVICES	437.50 000091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00019	4/02/24 946	202404 320-53600-46200	*	405.00
SVCS-04/24
PLANT LIFE LAWN MAINTENANCE	405.00 000092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00020	4/16/24 19188	202403 310-51300-31500	*	420.00
SVCS-03/24
CHIUMENTO LAW PLLC	420.00 000093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK S	7,763.25
TOTAL FOR REGISTER	7,763.25

DUNE -DUNES -	SHENNING