Fiscal Year 2026 Budget

August 8, 2025

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	
13-16	
17	
18-20	

  GENERAL SYSTEM MAINTENANCE			  $79,476 		  $125,045 			$97,054  	$21,809 			$118,863 			$78,000 	
  TOTAL EXPENDITURES			  $360,035 		  $429,498 			$311,403  	$91,537 			$402,939 			$399,321 	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2024 		  FY 2025 		  6/30/2025 		  3 Months 	

 
General Fund	
Total	Proposed	
Projected	Budget	
  9/30/2025     FY 2026 	

REVENUES

001.300.31900.10000	Maintenance Assessments	$378,399	$378,070	$378,070	$0	$378,070	$464,265

  TOTAL REVENUES	  $378,399   $378,070  	$378,070  	$0  	$378,070  	$464,265 

EXPENDITURES	
Administrative	
001.310.51300.11000	
001.310.51300.21000	
001.310.51300.31100	
001.310.51300.31500	
001.310.51300.32000	
001.310.51300.32200	
001.310.51300.34000	
001.310.51300.35100	
001.310.51300.40000	
001.310.51300.42000	
001.310.51300.42500	
001.310.51300.45000	
001.310.51300.48000	
001.310.51300.49000	
001.310.51300.49100	
001.310.51300.51000	
001.310.51300.54000	
001.320.53800.12000	
001.320.53800.12100	
001.320.53800.21000	
001.320.53800.22000	
001.320.53800.23000	
001.320.53800.24000	

$11,200	
$857	
$727	
$32,389	
$18,398	
$3,420	
$10,290	
$1,000	
$143	
$2,883	
$1,250	
$40,854	
$1,964	
$11	
$7,405	
$1,382	
$623	
$111,254	
$0	
$8,229	
$10,367	
$14,050	
$1,865	

$14,000	
$1,071	
$15,000	
$25,000	
$20,000	
$3,600	
$10,805	
$1,050	
$1,000	
$4,000	
$2,500	
$35,012	
$2,000	
$1,000	
$9,000	
$2,000	
$1,000	
$115,108	
$0	
$10,567	
$11,511	
$17,899	
$1,330	

$8,400	
$643	
$0	
$12,359	
$20,620	
$5,615	
$8,104	
$788	
$0	
$2,357	
$1,072	
$22,949	
$1,303	
$303	
$3,820	
$629	
$175	
$97,074	
$0	
$7,306	
$8,845	
$10,716	
$1,272	

$3,000	
$230	
$5,000	
$6,180	
$0	
$0	
$2,701	
$263	
$0	
$786	
$357	
$7,650	
$870	
$101	
$1,273	
$210	
$825	
$30,042	
$0	
$2,298	
$2,675	
$4,847	
$421	

$11,400	
$872	
$5,000	
$18,539	
$20,620	
$5,615	
$10,805	
$1,050	
$0	
$3,143	
$1,429	
$30,599	
$2,174	
$403	
$5,093	
$839	
$1,000	
$127,115	
$0	
$9,604	
$11,520	
$15,563	
$1,693	

$14,000		
$1,071		
$15,000		
$25,000		
$21,000		
$3,655		
$10,627		
$2,000		
$1,000		
$5,000		
$2,500		
$33,659		
$2,000		
$1,000		
$9,000		
$2,000		
$1,000		
$127,368		
$1,500		
$11,807		
$12,737		
$16,526	#	
$1,871		

Supervisor Fees FICA Expense
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

  ADMINISTRATIVE	

General System Maintenance		  $280,559 		  $304,453 		 
	$214,349  	$69,727 			$284,076 			$321,321 	
001.320.53800.46000	Building Maintenance		$34,072		$35,000		$49,228	$16,409		$65,637		$35,000	
001.320.53800.46200	Landscaping		$40,064		$35,000		$45,076	$5,400		$50,476		$40,000	
001.320.53800.46300	Tree & Shrub Removal		$4,900		$2,500		$2,750	$0		$2,750		$2,500	
001.320.53800.49300	Repair and Replacement Equipment		$440		$500		$0	$0		$0		$500	
001.320.53800.49200	Reserves		$0		$52,045		$0	$0		$0		$0	
001.320.53800.64002	Consultant Fees		$0		$0		$0	$0		$0		$0	

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2024		FY 2025		6/30/2025	

 
General Fund	
Projected	Total	Proposed	
Next	Projected	Budget	
3 Months	9/30/2025	FY 2026	

  EXCESS REVENUES (EXPENDITURES)		$18,364	($51,428)	$66,667	($91,537)	($24,869)	$64,944

Non Operating Revenue (Expenses)
001.300.36100.11000	Interest Income	$2,723	$2,500	$3,578	$2,556	$6,134	$3,482	
001.300.36900.10200	Non Operating Revenue - from Gen Fund Surplus Accoun	$0	$83,928	$0	$0	$0	($33,426)	
001.320.53800.64000	Capital Improvements (See Capital Improvements)	$0	($35,000)	$0	$0	$0	$	(35,000)	
001.310.51300.64001	Contribution to Reserves	$0	$0	$0	$0	$0	$0	
001.300.38100.10000	Transfer from Water & Sewer Fund Surplus Account	$0	$0	$0	$0	$0	$0	
001.300.38100.10000	Transfer from Bridge Fund Surplus Account	$0	$0	$0	$0	$0	$0	
  TOTAL NON OPERATING REVENUE (EXPENSES)	 	$2,723	$51,428	$3,578	$2,556	$6,134	($64,944)
.
NET EXCESS REVENUES AND NON OPERATING REVENUES												
  (EXPENSES AND NON OPERATING EXPENSES)		$21,087		$0		$70,245		($88,981)		($18,736)		$0	
												
  BEGINNING BALANCE		$31,752		$0		$52,839		$0		$52,839		$34,103	
												
  ENDING BALANCE		$52,839		$0		$123,084		($88,981)		$34,103		$67,530	

Assessments	
FY 2026	
$464,265	
3439	
$135.00	

Assessments	
FY 2025	
$378,070	
3437	
$110.00	

Increase/	
(Decrease)	
$86,195	
2	
$25.00	

Gross Assessments* Units
Gross Per Unit

BUDGET HIGHLIGHTS FY 2026	
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.	
4. ### Represents amount of prior year funds required to balance budget.	

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2025				FY 2026		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
  9/30/2024 			FY 2025				6/30/2025				3 Months		

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.33700.30000	
041.300.36900.10000	

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

$1,083,563	
$958,947	
$1,329,937	
$34,640	
$36,000	
$40	
$3,936	
$0	
$20,728	

$1,245,941	
$1,101,842	
$1,876,334	
$25,000	
$23,000	
$40	
$2,504	
$0	
$20,000	

$897,964	
$804,153	
$1,334,764	
$39,587	
$23,220	
$0	
$2,378	
$0	
$19,873	

$347,978	
$297,688	
$541,570	
$13,196	
$7,740	
$0	
$793	
$0	
$127	

$1,245,941	
$1,101,842	
$1,876,334	
$52,783	
$30,960	
$0	
$3,171	
$0	
$20,000	

$1,432,225	
$1,194,059	
$2,277,799	
$25,000	
$23,000	
$72,000	
$2,504	
$0	
$20,000	

  TOTAL REVENUES		 $3,467,791  	$4,294,662  	$3,121,940  	$1,209,091  	$4,331,031  	$5,046,588 

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		

$0	$50,000	$7,185	$2,395	$9,580	$50,000	
$15,494	$10,000	$0	$10,000	$10,000	$10,000	
$6,740	$8,100	$7,355	$0	$7,355	$8,170	
$23,153	$24,311	$18,233	$6,078	$24,311	$23,755	
$17,412	$16,000	$11,651	$3,884	$15,535	$16,000	
$3,994	$4,000	$3,383	$1,128	$4,511	$4,000	
$18,494	$15,000	$10,908	$3,636	$14,544	$15,000	
$2,959	$2,000	$2,360	$787	$3,146	$3,000	
$334	$1,000	$78	$26	$104	$1,000	
$9,143	$7,000	$5,272	$1,757	$7,030	$7,000	
$10,765	$13,000	$10,313	$3,438	$13,750	$13,000	
$9,312	$11,000	$10,973	$3,658	$14,631	$15,000	
$11,600	$10,000	$4,600	$1,533	$6,133	$8,000	
$14,449	$14,000	$0	$14,000	$14,000	$14,000	
$949,081	$1,067,487	$860,018	$256,090	$1,116,108	$1,133,760	
$0	$0	$0	$0	$0	$1,500	
$68,155	$97,995	$65,022	$19,591	$84,613	$104,194	
$82,915	$106,749	$69,118	$23,039	$92,158	$113,376	
$93,119	$165,993	$87,072	$29,024	$116,096	$147,104	
$16,447	$12,339	$11,221	$3,740	$14,961	$16,653	
$0	$1,000	$0	$0	$0	$500	
$0	$1,000	$0	$0	$0	$500	
$53,660	$52,000	$46,077	$15,359	$61,436	$62,000	
$15,477	$16,000	$13,418	$4,473	$17,891	$18,000	
$9,933	$10,000	$9,513	$3,171	$12,684	$10,000	
$126,716	$192,565	$126,221	$42,074	$168,295	$185,125	
$16,807	$15,000	$30,176	$10,059	$40,234	$20,000	
$2,092	$5,000	$1,589	$530	$2,118	$4,000	
$15,512	$20,000	$20,835	$6,945	$27,780	$20,000	
$14,221	$16,000	$8,955	$2,985	$11,940	$16,000	
$8,325	$4,000	$1,965	$655	$2,620	$4,000	
$5,496	$7,000	$3,404	$1,135	$4,539	$6,000	
  $1,621,803 		$1,975,539 		$1,446,916  	$471,187 		$1,918,103 		$2,050,637 	

OPERATING EXPENSES

#

 

Water and Sewer Fund	
Projected	Total		Proposed	
Next	Projected		Budget	
3 Months	9/30/2025		FY 2026	

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2024		FY 2025		6/30/2025	

Expense Code	Description

Water System 	
041.320.53600.34800	Water Quality Testing	
041.320.53600.43000	Electric	
041.320.53600.43100	Bulk Water Purchases	
041.320.53600.44000	Equipment Rentals & Leases	
041.320.53600.46000	Plant Maintenance Repair and Equipment	
041.320.53600.46050	Distribution System Maintenance Repair and	
041.320.53600.52000	Plant Operating Supplies	
041.320.53600.52200	Chlorine & Other Chemicals	
041.320.53600.61000

WATER SYSTEM	Meters New & Replacement	

Equi

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 Equip Lift Station Repair and Maintenance

SEWER SYSTEM	

Irrigation System 	
041.340.53600.34800	Water Quality Testing	
041.340.53600.43000	Electric	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	
041.340.53600.44000	Equipment Rentals & Leases	
041.340.53600.46000	Plant Maintenance Repair and Equipment	
041.340.53600.46050	Distribution System Maintenance Repair and	
041.340.53600.61000
IRRIGATION SYSTEM TOTAL EXPENSES	Meters New & Replacement	

Plant Operating Supplies Chlorine & Other Chemicals

Equi

$6,703	$26,

$28,950	$25,000	$20,109	
$134,258	$149,000	$95,982	
$10,272	$30,000	$2,629	
$0	$500	$0	
$257,833	$280,000	$180,480	
$52,821	$49,000	$25,958	
$20,249	$25,000	$9,781	
$335,145	$350,000	$256,532	
$30,957	$60,000	$34,113

$870,485	$968,500	$625,584	

812	$25,000	
976	$149,000	
505	$20,000	
$0	$500	
641	$260,000	
610	$50,000	
042	$23,000	
042	$385,250	
483	$60,000

112	$972,750	

$31,994	$127,
$876	$3,
$0
$60,160	$240,
$8,653	$34,
$3,260	$13,
$85,511	$342,
$11,371	$45,

$208,528	$834,

$24,952	
$87,675	
$97,620	
$0	
$179,098	
$20,986	
$54,806	
$4,406	
$44,361	

$28,000	
$190,000	
$100,000	
$1,000	
$160,000	
$25,000	
$50,000	
$12,000	
$60,000	

$12,892	
$76,731	
$57,194	
$0	
$176,002	
$9,274	
$34,878	
$3,541	
$27,810	

$4,297	
$25,577	
$19,065	
$0	
$58,667	
$3,091	
$11,626	
$1,180	
$9,270	

$17,189	
$102,308	
$76,258	
$0	
$234,670	
$12,365	
$46,504	
$4,721	
$37,080	

$28,000	
$190,000	
$115,000	
$500	
$190,000	
$25,000	
$50,000	
$12,000	
$50,000	

$513,903	$626,000	$398,322	$132,774	$531,096	$660,500

$0	
$53,123	
$202,072	
$21,764	
$146,691	
$75,933	
$4,861	
$504,443	
	
$3,510,635	

$500	
$66,000	
$180,000	
$35,000	
$120,000	
$48,000	
$60,000	
$509,500	
	
$4,079,539	

$0	
$50,287	
$162,446	
$7,647	
$134,540	
$22,141	
$3,471	
$380,532	
$2,851,353	

$500	$500	$500
$16,762	$67,049	$70,000
$54,149	$216,595	$220,000
$2,549	$10,196	$35,000
$44,847	$179,387	$140,000
$7,380	$29,521	$30,000
$1,157	$4,628	$50,000

$127,344	$507,875	$545,500
   
$939,833	$3,791,186	$4,229,387

    

Water and Sewer Fund	
Adopted	Actual	Projected	Total		Proposed	
Budget	Thru	Next	Projected		Budget	
FY 2025	6/30/2025	3 Months	9/30/2025		FY 2026	
$215,123	$270,587	$269,258	$539,845		$817,201	

Actuals thru
Expense Code	Description	9/30/2024

EXCESS REVENUES (EXPENDITURES)	($42,843)

Non-Operating Revenue (Expenses)

$175,703	$170,000	$73,610	$24,537	$98,146	$60,000	
$0	$1,031,877	$0	$0	$0	$437,862	
($2,239,830)	($1,397,000)	($540,535)	($856,465)	($1,397,000)	($1,293,063)	
$0	($20,000)	$0	$0	$0	($22,000)	
$1,056,162	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0

($1,007,965)	($215,123)	($466,925)	($831,928)	($1,298,854)	($817,201)	

041.300.36100.10000	Interest Income
041.300.36900.10200	Non Operating Revenue - from W&S Surplus Acc 041.310.51300.64000	Capital Improvements (See Capital Improvemen 041.300.22300.10000	Connection Fees - (W/S paid to HDOA) 041.300.33700.30000	Grant Income -Hurricane Nicole 041.310.51300.64001	Contribution to Reserves

NET OPERATING AND NON OPERATING REVENUES	
   (OPERATING AND NON OPERATING EXPENSES)		
	
BEGINNING BALANCE	
	
ENDING BALANCE	

041.300.58100.10000	Contribution to General Fund

NON-OPERATING REVENUES (EXPENSES)

($1,050,808)	$0	($196,338)	($562,670)	($759,008)	$0

$1,050,808	$0	$3,374,702		$0	$3,374,702	$2,615,694 ($0)	$0	$3,178,364	($562,670)	$2,615,694	$2,177,832

BUDGET HIGHLIGHTS FY 2026

1.Transfer	## 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.	
4. ### Represents amount of prior year funds required to balance budget.	

NOTES:

OPERATING REVENUES

042.300.34900.10000	

Toll Collections	

$2,192,443	

$2,725,000	

$2,025,158	

$712,318	

$2,737,475	

$2,725,000	
042.300.36900.10000	Miscellaneous	$54,154	$30,000	$30,724	$0	$30,724	$35,000	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2024		FY 2025		6/30/2025		3 Months	

 
Bridge Fund	
Total	Proposed	
Projected	Budget	
9/30/2025	FY 2026	

TOTAL REVENUES		
$2,246,597	$2,755,000	
$2,055,882	$712,318	$2,768,199	$2,760,000	
      
OPERATING EXPENSES	
Administrative	
042.310.51300.31100	Engineering	$0	$5,000	$16,628	$0	$16,628	$5,000	
042.310.51300.31500	Attorney	$3,715	$5,000	$0	$5,000	$5,000	$5,000	
042.310.51300.32200	Annual Audit	$5,520	$6,300	$6,665	$0	$6,665	$6,235	
042.310.51300.34000	Management Fees	$18,008	$18,908	$14,181	$4,727	$18,908	$18,129	
042.310.51300.49000	Bank Charges	$499	$3,000	$1,939	$646	$2,585	$3,000	
042.310.51300.49100	Contingencies	$1,390	$5,000	$807	$269	$1,076	$5,000	

ADMINISTRATIVE	$29,132	$43,208	$40,220	$10,642	$50,862	$42,364	

Operating Expenses - Toll Facility	
042.320.54900.12000	Salaries Including Overtime	$704,704	$787,564	$573,435	$169,776	$743,211	$839,762	
042.320.54900.12100	Consulting Fee	$0	$0	$0	$0	$0	$1,500	
042.320.54900.15000	open	$0	$0	$0	$0	$0	$0	
042.320.54900.21000	FICA Taxes	$53,045	$68,915	$43,223	$12,988	$56,210	$73,597	
042.320.54900.22000	Pension Plan	$44,168	$56,641	$36,295	$12,098	$48,394	$60,394	
042.320.54900.23000	Insurance Benefits (Medical) #	$53,915	$88,076	$52,980	$17,660	$70,640	$78,361	
042.320.54900.24000	Workers Compensation Insurance	$9,071	$6,547	$6,189	$2,063	$8,252	$8,871	
042.320.54900.34300	Contractual Support	$149,676	$86,000	$37,338	$12,446	$49,783	$124,970	
042.320.54900.34500	Payroll Processing Fee	$37,481	$38,000	$29,321	$9,774	$39,095	$40,000	
042.320.54900.34600	Credit Card Processing Fee	$60,917	$58,000	$62,522	$20,841	$83,362	$58,000	
042.320.54900.40000	Travel Expenses	$143	$500	$0	$0	$0	$500	
042.320.54900.41000	Telephone	$12,787	$15,000	$10,181	$3,394	$13,575	$15,000	
042.320.54900.42500	Printing	$5,719	$8,000	$2,998	$999	$3,997	$6,000	
042.320.54900.43000	Utility Services	$22,444	$23,000	$18,536	$6,179	$24,715	$28,000	
042.320.54900.45000	Insurance ##	$165,977	$175,059	$114,747	$38,249	$152,996	$168,295	
042.320.54900.45001	Insurance Claims	$0	$0	$0	$0	$0	$0	
042.320.54900.46000	Repairs & Maintenance	$116,287	$130,000	$79,935	$26,645	$106,580	$130,000	
042.320.54900.46002	Repairs & Maintenance-Parkway	$177,071	$200,000	$163,164	$54,388	$217,552	$200,000	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2025)	$0	$31,000	$30,399	$0	$30,399	$0	
042.320.54900.51000	Office Supplies	$4,000	$4,500	$4,389	$1,463	$5,852	$6,000	
042.320.54900.52000
OPERATING EXPENSE TOTAL EXPENSES	Operating Supplies	$15,139	$22,000	$14,982	$4,994	$19,976	$22,000

S	$1,632,545	$1,798,801	$1,280,633	$393,956	$1,674,589	$1,861,250

$1,661,677	$1,842,010	$1,320,853	$404,598	$1,725,451	$1,903,613	

#

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2024		FY 2025		6/30/2025		3 Months	

 
Bridge Fund	
Total	Proposed	
Projected	Budget	
9/30/2025	FY 2026	

EXCESS REVENUES (EXPENDITURES)	$404,587	$912,990	$735,028	$307,720	$1,042,748	$856,387

NET EXCESS REVENUES AND NON OPERATING REVENUES	
(EXPENSES AND NON OPERATING EXPENSES)		
	
BEGINNING BALANCE	
	
ENDING BALANCE	

Non Operating Revenue (Expenses)
042.300.36100.11000	Interest Income	$436,453	$450,000	$392,423	$90,000	$482,423	$280,000	
042.300.36900.10200	Non Operating Revenue - from Bridge Surplus Account ##	$0	$832,010	$0	$0	$0	($971,387)	
042.320.54900.64000	Capital Improvements	($398,250)	($2,170,000)	($875,468)	($1,294,532)	($2,170,000)	($140,000)	
042.300.38100.10000	Transfer to General Fund	$0	$0	$0	$0	$0	$0	
042.310.51300.64002	Parkway Capital Expenditures	$0	($25,000)	$0	$0	$0	($25,000)	

TOTAL NON OPERATING REVENUE (EXPENSES)		 
$38,203	($912,990)		($483,046)		($1,204,532)		($1,687,578)		($856,387)	
		 
.									
		 
$442,791	$0		
$251,983		
($896,812)		
($644,829)		
($0)	

		$9,971,592	$0		$10,414,382		$0		$10,414,382		$9,769,553	

 									
		$10,414,382	$0		$10,666,365		($896,812)		$9,769,553		$10,740,939	

1. Transfer	
$0	BUDGET HIGHLIGHTS FY 2026

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.	
4. ### Represents amount of prior year funds required to balance budget.	
NOTES:

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2024 		  FY 2025 		  6/30/2025 		  3 Months 	

 
Stormwater Fund	
Total	Proposed	
Projected	Budget	
  9/30/2025  	FY 2026		

REVENUES

043.300.34300.90000	
043.300.34300.10000	
043.300.36900.10043	
043.300.38100.10000	

Stormwater Fees	
Stormwater Assessment (Outside District)	
Misc. Income / Penalty	
Transfer to General Fund	

$443,457	
$0	
$0	
$0	

$459,516	
$0	
$0	
$0	

$351,532	
$2,605	
$0	
$0	

$117,714	
$0	
$0	
$0	

$469,246	
$2,605	
$0	
$0	

$469,536	
$2,700	
$0	
$0	

 TOTAL REVENUES	  $443,457   $459,516  	$354,137  	$117,714  	$471,851  	$472,236 

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	

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	

$0	
$15,939	
$0	
$3,820	
$5,250	
$0	
$143	
$0	
$338	
$37,025	
$833	
$358	
$1,244	
$0	
$0	
$94,554	
$0	
$6,952	
$9,325	
$12,040	
$1,681	

$14,145	
$1,373	
$0	
$5,365	
$4,135	
$0	
$0	
$0	
$0	
$22,949	
$0	
$86	
$1,774	
$0	
$0	
$81,059	
$0	
$6,081	
$8,291	
$9,750	
$1,147	

$4,715	
$3,627	
$0	
$0	
$1,378	
$0	
$0	
$0	
$0	
$7,650	
$0	
$75	
$3,226	
$0	
$0	
$24,184	
$0	
$1,850	
$2,764	
$3,250	
$379	

$18,860	
$5,000	
$0	
$5,365	
$5,513	
$0	
$0	
$0	
$0	
$30,599	
$0	
$161	
$5,000	
$0	
$0	
$105,243	
$0	
$7,931	
$11,055	
$13,000	
$1,526	

$25,000		
$5,000		
$1,000		
$3,440		
$10,002		
$1,000		
$1,000		
$500		
$500		
$33,659		
$1,000		
$600		
$5,000		
$1,000		
$1,000		
$110,996		
$1,500		
$10,304		
$11,100		
$14,402	#	
$1,630		

$25,000
$5,000
$1,000
$4,200
$5,513
$500
$1,000
$500
$500
$35,012
$1,000
$600
$5,000
$1,000
$1,000
$103,415
$0
$9,494
$10,342
$16,081
$1,195

  ADMINISTRATIVE	  $189,502   $227,351  	$156,155  	$53,097  	$209,252  	$239,633 

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2024		FY 2025		6/30/2025	

 
Stormwater Fund	
Projected	Total	Proposed	
Next	Projected	Budget	
3 Months	9/30/2025	FY 2026	

Stormwater System Maintenance	
043.320.53600.43000	Electric (7 Aerators)	$12,003	$18,000	$9,922	$3,307	$13,229	$18,000	
043.320.53600.46200	Landscaping	$1,624	$5,000	$0	$5,000	$5,000	$5,000	
043.320.53600.46500	Lake Maintenance	$64,728	$79,499	$48,983	$16,328	$65,310	$70,000	
043.320.53600.46700	Storm Drain System Maintenance	$12,925	$60,000	$32,067	$10,689	$42,756	$60,000	
043.320.53600.49300	Repair and Replacement Equipment	$33,738	$5,000	$8,288	$2,763	$11,050	$5,000	
043.320.53600.49200	Repair and Replacement Floating Aerators	$0	$10,000	$0	$5,000	$5,000	$10,000	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$0	$3,000	$2,550	$0	$2,550	$3,000	
043.320.53600.49200
STORMWATER MAINT TOTAL EXPENDITUR	Contingency
ENANCE SYSTEM ES	$14,772

$139,790

$329,292	$0

$180,499

$407,850	$4,580

$106,388

$262,543	$1,527

$44,613

$97,710	$6,107

$151,001

$360,253	$5,000

$176,000

$415,633	

EXCESS REVENUES (EXPENSES)	$114,165	$51,666	$91,594	$20,004	$111,598	$56,603

Non Operating Revenue (Expenses)	
043.300.36100.11000	Interest Income	
043.300.36900.10200	Non Operating Revenue - from SW Surplus Account##	
043.320.53600.64000	Capital Improvements (See Capital Improvements List)	

$16,165	
$0	
($6,044)	

$15,000	
($16,666)	
($50,000)	

$15,392	
$0	
($12,993)	

$5,131	
$0	
($37,007)	

$20,523	
$0	
($50,000)	

$21,068	
($27,671)	
($50,000)	

TOTAL NON OPERATING REVENUE (EXPENSES)	$10,121	($51,666)	$2,399	($31,876)	($29,477)	($56,603)
													
NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)		$124,286		($0)		$93,993		($11,872)		$82,121		($0)	

BEGINNING BALANCE		$495,862		$0		$620,149		$0		$620,149		$702,269	
													
ENDING BALANCE		$620,149		$0		$714,142		($11,872)		$702,269		$729,940	

BUDGET HIGHLIGHTS FY 2025

1. See Capital Improvements List.	
2. ## Represents amount of prior year funds required to balance budget.	

NOTES:

DUNES COMMUNITY DEVELOPMENT DISTRICT EMPLOYEE SCHEDULE FY 2026

2025 - 2026

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	3,703.41	4/26	222.20	3,925.61	I,R	1	102,076	56,142	20,415	20,415	5,104	
Myers, Antonio	W/WW	FT	3/19/2025	25.00	1/26	1.50	26.50	I,R	40	55,120	55,120				
Earl Nash	W/WW, PS	FTE	9/20/2021	4,864.68	9/25	291.88	5,156.56	I,R	1	134,082	134,082				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	21.61	7/26	1.30	22.91	I,R	40	47,632	26,198	11,908	4,763	4,763	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	21.65	2/26	1.30	22.95	I,R	32	38,168	20,992	9,542	3,817	3,817	
Brill, Cory	W/WW, FS	FTE	2/21/2006	4,754.20	5/26	285.25	5,039.45	I,R	1	131,014	78,608	13,101	19,652	19,652	
Mendonsa,Justin	W/WW	FT	4/27/2016	35.38	4/25	2.12	37.50	I,R	40	78,000	58,500	7,800		11,700	
Huckle, Chris	W/WW	FT	7/14/2000	28.92	7/25	1.74	30.65	I,R	40	63,752	47,814	6,375		9,563	
Oakes, Jason	W/WW	FT	9/27/2021	26.50	10/25	1.59	28.09	I,R	40	58,448	58,448				
Ridnour, Jordan	W/WW	FT	5/13/2025	24.00	4/25	1.44	25.44	I,R	40	52,936	52,936				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	8,407.67	8/25	504.46	8,912.13	I,R	1	231,715	115,858	23,172	69,515	23,172	
Hamilton, Justin	W/WW	FT	6/13/2022	23.89	6/25	1.43	25.32	I,R	40	52,676	47,408	5,268			
David Ponitz	Utility Mgr	FTE	8/10/2018	6,497.40	8/25	389.84	6,887.24	I,R	1	179,068	134,301	17,907	8,953	17,907	
Scheilding, Robert	W/WW	FT	4/11/2025	24.25	4/26	1.46	25.71	I,R	40	53,456	53,456				
Schellhammer, Donald	Electrician	FT	9/20/2024	41.87	9/26	2.51	44.38	I,R	40	92,300	92,300				
McMillen, Austin	W/WW	FT	11/14/2016	31.20	10/25	1.87	33.07	I,R	40	68,796	51,597	6,880		10,319	
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							90,000	50,000	5,000	30,000	5,000	
															
Barnes, Jennifer	Toll Coll.	PT	5/13/2025	15.50	10/25	2.00	17.50		8	7,280			7,280		
Miller, Caroline	Toll Coll.	FT	11/17/2020	20.29	10/25	2.99	23.28	I,R	40	48,412			48,412		
Bryant, Susan	Toll Coll.	PT	11/9/2022	16.44	10/25	1.59	18.03		24	22,516			22,516		
Faber, Fred	Toll Coll.	FT	7/11/2024	17.97	10/25	2.72	20.69	I,R	40	43,056			43,056		
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	21.46	10/25	2.07	23.53		8	9,776			9,776		
Borer, Alan	Toll Coll.	PT	2/6/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
DeFranco, Charles	Toll Coll.	FT	6/25/2019	20.90	10/25	3.08	23.98	I,R	40	49,868			49,868		
Forsythe, Frank	Toll Coll.	PT	10/26/2023	15.97	10/25	1.53	17.50		16	14,560			14,560		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	17.45	10/25	1.68	19.13		16	15,912			15,912		
Hagenberg, William	Toll Coll.	PT	1/21/2003	31.62	10/25	2.92	34.54		16	28,756			28,756		
Dewey, Randy	Toll Coll.	PT	3/24/2025	15.50	10/25	3.56	19.06		8	7,904			7,904		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	24.32	10/25	1.46	25.78	I,R	40	53,612			53,612		
Keith, Dee	Toll Coll.	FT	4/24/2019	22.41	10/25	2.80	25.21	I,R	40	52,416			52,416		
Lumbra, Michael	Bridge Mgr.	FT	11/28/2016	3,484.56	7/26	209.07	3,693.63	I,R	1	96,034			96,034		
Hubbard, Sabena	Toll Coll.	PT	6/24/2024	15.97	10/25	1.53	17.50		24	21,840			21,840		
Munroe, Gary	Toll Coll.	PT	2/2/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
Oberle, Raymond	Toll Coll.	PT	11/8/2012	22.76	10/25	2.20	24.96		16	20,748			20,748		
Open	Toll Coll.	PT		15.50	10/25	2.00	17.50		16	14,560			14,560		
Schaefer, Alan	Toll Coll.	PT	2/1/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
Gaboriau, Andre	Toll Coll.	PT	7/12/2024	15.97	10/25	1.53	17.50		16	14,560			14,560		
Theodorakis, Gretchen	Toll Coll.	PT	5/24/2023	16.44	10/25	1.59	18.03		16	14,976			14,976		
Open	Toll Coll.	PT		15.50	10/25	2.00	17.50		8	7,280			7,280		
Urban, Jessica	Asst. Br Mgr	FT	2/13/2023	26.82	10/25	1.61	28.43	I,R	40	59,124			59,124		
Vardakas, Harry	Toll Coll.	PT	8/24/2020	17.97	10/25	1.73	19.70		13	13,312			13,312		
Wisniewski, Michael	Toll Coll.	FT	6/2/2022	19.34	10/25	1.97	21.31	I,R	40	44,304			44,304		

Annual Budget Distribution

510

FY 2026 Budget assumes all highlighted employees receive an increase at inception of fiscal year.

Total Year	$2,211,886  $1,133,760	$127,368	$839,762	$110,996
Percent of Total
Retirement Contribution	$197,607	Percent
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	113,376	57%	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	60,394	31%	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	12,737	6%	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	11,100	6%	
Additional help as needed/special circumstances			118.00	Subtotal=	$197,607	100%	
				Employees Covered by Med. Ins.	23		
				W/WW Budget	17		
				Bridge Budget	6		

Total hours per week

Budgeted weekly hours Bridge	549

510.00

Employee Classification for Worker Compensation Insurance (No Overtime included)

Waterworks Operations	840,580
Clerical office	694,694
Bridge Operations	586,612

Total=	2,121,886	

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

		

		

	

	

		

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

W-1	
RO FEED PUMP DESIGN	
$	188,062.50	
W-2	RO FEED PUMP CONSTRUCTION/CEI	$	780,000.00	
W-3	Pump Station Rehabilitation Approximately 1 every year ($175,000 per PS)	$	175,000.00	
W-4	Vehicle Replacements	$	-	
W-5	RO Building Beam Repairs	$	50,000.00	
W-6	Train 2 Filter Rehab	$	100,000.00	
W-7			
	Current FY Capital Improvements Total=	$  1,293,062.50	

W-A	Next 5 Years Capital Improvements

SEE DETAILED CIP
Next 5 Years Capital Improvements Total=	

$	-	

	

	

BRIDGE BUDGET	
	Current FY Capital Improvements:		Cost	
B-1	Vehicle Replacements		$	140,000.00	
B-2				
		
Current FY Capital Improvements Total=	
$	140,000.00	
	Next 5 Years Capital Improvements	

Next 5 Years Capital Improvements Total=		
B-A
B-B
B-C
B-D	Signalization Construction/Engineering/CEI Potential switch to Sunpass Type System Replace Parkway/Bridge Lights Vehicle/Equipment Replacement next 5 years		$  2,010,000.00
TBD TBD
$	-	
			$  2,010,000.00	

	

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	$	4,000.00
Conference Room Furniture	$	6,000.00

Next 5 Years Capital Improvements Total=	$	20,000.00	

DCDD FY 2026	
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 2026
COUNTY TAX YEAR 2025

MAINTENANCE ASSESSMENT	 PHASE	$	
464,265	
TRANSFERS IN	0	
		0	
TOTAL REVENUES		464,265 	
SUBTOTAL ADMIN. EXPENDITURES	321,321	
SUBTOTAL MAINTENANCE EXPENDITURES	78,000	
NON OPERATING REVENUE (EXPENSE)		64,944	
TOTAL EXPENDITURES		464,265 	

	2026	2024/25	

ADMINISTRATIVE ASSESSMENT PER UNIT- ALL UNITS-	UNITS	DOLLARS	$/UNIT	$/UNIT	
	3439	$464,265	$135.00	$110.00	
PHASE I & II MAINTENANCE ASSESSMENT PER UNIT	3100	$0	$0.00	$0.00	
PHASE III MAINTENANCE ASSESSMENT PER UNIT	339	$0	$0.00	$0.00	
TOTAL EXPENSES		$464,265	$135.00	$110.00	

PHASE 1 TOTAL PER UNIT/LOT/ACRE	$135.00	$110.00	
PHASE 2 TOTAL PER UNIT/LOT/ACRE	$135.00	$110.00	
PHASE 3 TOTAL PER UNIT/LOT/ACRE	$135.00	$110.00	

	ACTUAL $
ASSESSMENT	
ADMINISTRATIVE ASSESSMENT PER UNIT ALL PHASES (3437 units x assessment)	$464,265	
MAINTENANCE ASSESSMENT PER UNIT PHASES 1&2 ONLY (3098 units x assessment)	$0	
TOTAL ACTUAL ASSESSMENT	$464,265	

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

Water/Sewer Fund Vehicles
NO.	EQUIPMENT	IN
SERVICE	ANTICIPATED
REPLACEMENT	ORIGINAL
COST	COMMENTS	FY26	FY27	FY28	FY29	FY30	FY31	
	DATE	CYCLE (YEARS)							
1	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2019	10	71,000				71,000		
2	GATOR 2	2020	10	9,000					16,000	
3	GATOR	09-10	10	11,000		16,000				
4	JOHN DEERE BACKHOE/LOADER	07-08	15	48,000	120,000					
5	PICKUP TRUCK 5 - 2017 CHEVY SILVERADO F250	2017	10	26,000						
6	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	6,000					25,000	
7	PICKUP TRUCK 6 - PAUL'S OLD TRUCK	2018	10	28,000			28,000			
8	GENERATOR 1 - Generac*	2001	N/A	19,000						
9	PORTABLE PUMP 1 - Godwin	2013	10	36,000						
10	VACTOR TRAILER	2005	N/A	18,000						
11	Wach Valve Turner/Vactor	2021	10	80,000						
12	TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2,000						
13	JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	25,000	25,000					
14	MINI TRACKHOE	2019	10	64,000				64,000		
15	DUMPTRUCK	2019	10	78,000				78,000		
16	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	31,000					31,000	
17	TRACKHOE TRAILER	2019	10	7,000				7,000		
18	Chevy 1500 CREW CAB PICKUP	2021	10	35,000						
19	60 KW Trailer Generator	2024	20	75,000						
TOTALS=			669,000		-	145,000	16,000	28,000	220,000	72,000	

Bridge Fund Vehicles	
NO.	EQUIPMENT	IN SERVICE DATE	ANTICIPATED REPLACEMENT CYCLE (YEARS)	ORIGINAL COST	COMMENTS	FY26	FY27	FY28	FY29	FY30	FY31	
B-1	PICKUP TRUCK - 2017 GMC SIERRA	2017	10	26,000			40,000					
B-2	Vacuum Excavator	2026	10	140,000		140,000					

TOTALS=	166,000	140,000	40,000	-	-	-	-

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
COST	COMMENTS	FY26	FY27	FY28	FY29	FY30	FY31	
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	$	-	

L/S No.	PUMP STATION		IN SERVICE
DATE

ANTICIPATED REPLACEMENT FY

ANTICIPATED COST

COMMENTS	FY26	FY27	FY28

19	Hammock Beach Parkway	1990	2026	$
4	Camino Del Mar	2025	$

150,000
150,000

$ 150,000

$ 150,000

$	300,000	$	-	$ 150,000	$ 150,000	

TOTALS=

FUND BALANCES

W-1	

STARTING BALANCE AS OF 7-1-24	WATER AND SEWER ACCOUNT	

$	3,240,238.19	
W-2	FY 24 EXPENDITURES		$	(520,000.00)	
W-3	FY 25 EXPENDITURES		$  (1,293,062.50)	
W-4	FY 26-30 EXPENDITURES		$	-	
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=	#REF!

#REF!	

BRIDGE ACCOUNT	
Current FY Capital Improvements:	Cost

STARTING BALANCE AS OF 7-1-24	$	9,695,803.80
FY 24 EXPENDITURES	$	(552,000.00)
FY 25 EXPENDITURES	$	(140,000.00)
FY 26-30 EXPENDITURES	$  (2,010,000.00)
CONTRIBUTIONS TO RESERVES 26-30	$	4,500,000.00

ENDING BALANCE=	$  11,493,803.80	

STORMWATER FUND ACCOUNT	
Current FY Capital Improvements:

STARTING BALANCE AS OF 7-1-24
FY 24 EXPENDITURES S-3 FY 25 EXPENDITURES
FY 26-30 EXPENDITURES
CONTRIBUTIONS TO RESERVES 26-30	Cost

$	317,188.74
$	-
$	(50,000.00)
$	(250,000.00)
$	425,000.00

ENDING BALANCE=	$	442,188.74	

GENERAL FUND ACCOUNT	
Current FY Capital Improvements:

STARTING BALANCE AS OF 7-1-24
FY 24 EXPENDITURES G-3 FY 25 EXPENDITURES
FY 26-30 EXPENDITURES
CONTRIBUTIONS TO RESERVES 26-30 G-6 TRANSFERS IN	Cost

$	53,437.85
$	-
$	(35,000.00)
$	(20,000.00)
$	125,000.00
$	-

ENDING BALANCE=	$	123,437.85	

TOTAL ALL FUNDS=	#REF!

WATER/SEWER				
		FY 2016 ACTUAL		
041.300.34300.30000	Water Revenue	$ 1,297,133									
041.300.34300.50000	Sewer Revenue	$ 1,057,296									
041.300.34300.76000	Irrigation/Effluent	$ 1,448,841									
041.300.34300.10000	Meter Fees	$  31,022									
041.300.34300.10100	Connection Fees - W, S & I (6 units)	$  53,000									
041.300.36900.10000	CPC Effluent Agreement	$	30									
041.300.34900.10200	Backflow Preventor/Misc.	$	1,400									
041.300.33700.30000	Grant Income	$	-									
041.300.36900.10000	Misc. Income / Penalty	$  18,541									
	TOTAL=	$ 3,907,263									
	EXPENSES=	$ (2,413,517) $ (2,719,749)	$ (2,331,759)	$ (2,946,226)	$ (3,385,380)	$ (3,434,329)	$ (3,262,075)		$ (2,927,576)		
	NET INCOME=	$ 1,493,746 $  801,669	$  785,852	$  223,778	$	-	$	8,991	$  312,047		$  518,012		
BRIDGE											
											
042.300.34900.10000	Toll Collections	$ 1,588,443 $ 1,561,865	-1.7%	$ 1,722,543	10.3%	$ 1,710,046	-0.7%	$1,488,902	-12.9%	$1,836,033	23.3%	$1,977,589	7.7%		$ 1,697,917	4.3%	
042.300.36900.10000	Miscellaneous	$	- $  11,977	0.0%	$  12,000	0.2%	$  126,961	958.0%	$22,128	-82.6%	$20,595	-6.9%	$14,000	-32.0%		$  29,666	139.4%	
	TOTAL=	$ 1,588,443 $ 1,573,843	-0.9%	$ 1,734,543	10.2%	$ 1,837,007	5.9%	$ 1,511,030	-17.7%	$ 1,856,628	22.9%	$ 1,991,589	7.3%		$ 1,727,583	4.6%	
	EXPENSES=	$ (1,510,061) $ (1,387,266)	$ (953,987)	$ (1,233,140)	$ (1,511,030)	$ (1,856,628)	$ (2,546,084)		$ (1,571,171)		
	NET INCOME=	$  78,382 $  186,577	$  780,556	$  603,867	$	-	$	-	$ (554,495)		$  156,412		

	FY 2017	INCREASE/	FY 2018	INCREASE/	FY 2019	INCREASE/	FY 2020	INCREASE/	FY 2021	INCREASE/	FY 2022	INCREASE/		AVERAGE	
	ACTUAL	DECREASE	ACTUAL	DECREASE	ACTUAL	DECREASE	ACTUAL	DECREASE	ACTUAL	DECREASE	ACTUAL	DECREASE		OF PAST	
		OVER PREV YR		OVER PREV YR		OVER PREV YR		OVER PREV YR		OVER PREV YR		OVER PREV YR		YEARS	
	$ 1,120,075	-13.6%	$ 1,002,840	-10.5%	$ 1,014,621	1.2%	$ 1,127,036	11.1%	$ 1,110,758	-1.4%	$ 1,132,155	1.9%		$ 1,114,946	-1.9%	
	$  867,427	-18.0%	$  847,932	-2.2%	$  845,308	-0.3%	$  905,103	7.1%	$  942,450	4.1%	$  958,539	1.7%		$  917,722	-1.3%	
	$ 1,463,260	1.0%	$ 1,190,898	-18.6%	$ 1,265,933	6.3%	$ 1,294,655	2.3%	$ 1,255,429	-3.0%	$ 1,320,516	5.2%		$ 1,319,933	-1.1%	
	$  27,680	-10.8%	$  25,866	-6.6%	$  22,316	-13.7%	$  17,122	-23.3%	$  30,700	79.3%	$  46,262	50.7%		$  28,710	12.6%	
	$  31,581	-40.4%	$  21,500	-31.9%	$	9,000	-58.1%	$  19,000	111.1%	$  71,000	273.7%	$  72,328	1.9%		$  39,630	42.7%	
	$	-	-100.0%	$	-	0.0%	$	-	0.0%	$	-	0.0%	$	-	0.0%	$	40	0.0%		$	10  -16.7%	
	$	1,120	-20.0%	$	1,225	9.4%	$	665	-45.7%	$	1,573	136.6%	$	3,340	112.3%	$	4,117	23.3%		$	1,920	36.0%	
	$	-	0.0%	$	-	0.0%	$	-	0.0%	$	-	0.0%	$	-	0.0%	$	-	0.0%		$	-	0.0%	
	$  10,276	-44.6%	$  27,349	166.1%	$  12,159	-55.5%	$  20,891	71.8%	$  29,642	41.9%	$  40,164	35.5%		$  22,717	35.9%	
	$ 3,521,418	-9.9%	$ 3,117,611	-11.5%	$ 3,170,004	1.7%	$ 3,385,380	6.8%	$ 3,443,320	1.7%	$ 3,574,122	3.8%		$ 3,445,588	-1.2%	

	Average	producing	Commodity	Monthly	Monthly	Total	Total	
	daily usage	# of acc'ts	2020-2021	2019-2020	AC/acct	Charge	AC	Commodity	Monthly	Gallons	
PHASE I & PHASE II	 (gpd)	 Jun 30, 2019	additions	  accounts		per mo	 per 1000 gal 	Revenue	Revenue	Revenue	Per Day	
I P01	POT IRRIGATION 5/8	740	7	7	$47.66	$2.42	$334	$376	$710	5,182	
I P02	POT IRRIGATION 1"	0	0	0	$119.14	$2.42	$0	$0	$0	0	
I P03	POT IRRIGATION 1.5"	3,996	4	4	$238.29	$2.42	$953	$1,160	$2,114	15,983	
I P04	POT IRRIGATION 2"	13,486	2	2	$381.26	$2.42	$763	$1,958	$2,721	26,972	

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

0	1		1	$0.00	$0	
0	61	6	55	$38.89	$2,139	
0	458	9	449	$14.69	$6,596	
0		4		4	$30.02	$120	
	520		505	  Availability Charges		$8,735	

$0	0	
$2,139	0	
$6,596	0	
       $120 	0	
$8,735		

0	1,282	1,282	$17.33		$22,217		$22,217	0	
4	40	40	$17.33	$2.42	$693	$13	$706	174	
0	0	0	$43.33	$2.42	$0	$0	$0	0	
0	0	0	$433.25	$2.42	$0	$0	$0	0	
562	26	26	$17.33	$2.42	$451	$1,061	$1,512	14,619	
1,462	6	6	$43.33	$2.42	$260	$637	$897	8,772	
492	1	1	$86.65	$2.42	$87	$36	$122	492	

IPO5	POT IRRIGATION 3"	25,025 	1		1	$714.86	$2.42 	$715	$1,817	$2,532	25,025
 Subtotal Potable Irrigation  	14	14 	Potable Irrigation		$2,764	$5,312	$8,076	73,161

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

729	249	5	254	$17.33	$0.80	$4,402	$4,443	$8,844	185,109	
989	321	5	326	$17.33	$0.80	$5,650	$7,738	$13,387	322,406	
2,357	173	5	178	$17.33	$0.80	$3,085	$10,068	$13,153	419,505	
0	152		152	$17.33	$0.80	$2,634	$0	$2,634	0	
1,196	13		13	$43.33	$0.80	$563	$373	$936	15,550	
5,023	10		10	$86.65	$0.80	$867	$1,205	$2,072	50,228	
8,683	27		27	$138.64	$0.80	$3,743	$5,626	$9,370	234,433	
18,579	8		8	$259.95	$0.80	$2,080	$3,567	$5,647	148,630	
27,300	7		7	$433.25	$0.80	$3,033	$4,586	$7,619	191,100	
224,039	1		1	$10,398.00	$0.40	$10,398	$2,688	$13,086	224,039	
278,199	1		1	$2,339.35	$0.40	$2,339	$3,338	$5,678	278,199	
40,633		0		1	$0.00			$0	$0	40,633	
	990		1,005		Effluent Irrigation			$41,557	$48,945	$90,503	2,182,992	

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

0	1,290		1,290	$17.33		$22,356		$22,356	0	
129	1,200	15	1,215	$17.33	$2.73	$21,056	$12,867	$33,923	157,102	
179	23		23	$17.33	$2.73	$399	$337	$736	4,119	
0	0		0	$17.33	$2.73	$0	$0	$0	0	
0	0		0	$17.33	$2.73	$0	$0	$0	0	
674	21		21	$17.33	$3.83	$364	$1,627	$1,991	14,164	
1,185	5		5	$43.33	$3.83	$217	$681	$898	5,926	
492	1		1	$86.65	$3.83	$87	$57	$143	492	
1,597	7		7	$138.64	$3.83	$970	$1,285	$2,255	11,182	
4,343	2		2	$259.95	$3.83	$520	$998	$1,518	8,685	
4,870		32		32		$2.73	$0	$12,764	$12,764	155,846	
	2,581		2,596		Sewer			$45,968	$30,615	$76,583	357,516	

	Average	producing	Commodity	Monthly	Monthly	Total	Total	
	daily usage	# of acc'ts	2020-2021	2019-2020	AC/acct	Charge	AC	Commodity	Monthly	Gallons	
PHASE I & PHASE II	 (gpd)	 Jun 30, 2019	additions   accounts		per mo	 per 1000 gal 	Revenue	Revenue	Revenue	Per Day	
W 004	WATER NONRESID. 2"	803	6	6	$138.64	$2.42	$832	$350	$1,182	4,820	
W 005	WATER NONRESID. 3"	4,343	2	2	$259.95	$2.42	$520	$631	$1,150	8,685	
W 011	WATER RESIDENTIAL	145	1,199	15	1,214	$17.33	$2.42	$21,039	$12,755	$33,794	175,694	
W 012	WATER RESID. 1"	180	24	24	$43.33	$2.42	$1,040	$313	$1,353	4,315	
W 014	WATER RESID. 2"	0	0	0	$138.64	$2.42	$0	$0	$0	0	
W 015	WATER RESID. 3"	0	0	0	$259.95	$2.42	$0	$0	$0	0	
W 020	WATER MULTI FAM RES.	5,562	32	32		$2.42	$0	$12,921	$12,921	177,973	
W 888	CONSUMPTION ONLY DCDD	15,593	1	1	$0.00		$0	$0	$0	15,593	
W 999	CONSUMPTION ONLY DCDD	2,758 	1		1	$0.00		$0	$0	$0	2,758
	Subtotal Water Accounts		2,620	2,635  Water (Excl. Potable Irr.) 	$47,138	$28,716	$75,854	413,894

MONTHLY CHG.	$143,398	$108,277	$251,675	

ANNUAL MIN. CHG.	$1,720,771		
ANNUAL COMMODITY CHG.	$1,299,327		
ANNUAL TOTAL REVENUES		$3,020,098	
METER FEES		$8,000	
INTEREST INCOME		$60,000	
BACKFLOW PREV.		$100	
MISCELLANEOUS INCOME		$5,000	
CITY OF PALM COAST LEASE			$40 	
SUBTOTAL (CONNECTION FEES EXCLUDED)		$3,093,238 	
ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS	($20,000)	
CONNECTION FEES 6 WATER, SEWER & IRR. PHASE I)	$27,000	
TOTAL REVENUE (CONNECTION FEES INCLUDED)		$3,100,238 	

SUMMARY PER MONTH:				gal./day	
Water	$55,873	$28,716	$84,589	413,894	
Wastewater	$45,968	$30,615	$76,583	357,516	
Effluent Reuse	$28,820	$45,553	$74,373	1,680,754	
Golf Course	$12,737	$6,027	$18,764	502,238	
Subtotal	$143,398	$110,911	$254,309		

SUMMARY PER YEAR:				
Water	$670,470	$344,597	$1,015,067	
Wastewater	$551,614	$367,385	$918,999	
Effluent Reuse	$345,839	$546,633	$892,471	
Golf Course	$152,848	$72,322	$225,170	
Subtotal	$1,720,771	$1,330,937	$3,051,708	

Dunes	
Community Development District	

BASED ON								Total			
FY 2017		GF		WS		BF					

Water and Sewer Fund

Expense Code	Description

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		$17,412			
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		$10,765			
041.310.51300.54000	Dues, Licenses & Subscriptions		$9,312			
041.310.51300.54200	Permits Fees WTP & WWTP					
041.310.51300.55000	Land Leases & Easement Fees					
041.310.53600.12000	Salaries Including Overtime	$111,254	$949,081	$704,704	$1,765,039	
041.310.53600.12100	Consulting Fees					
041.310.53600.21000	FICA Taxes		$68,155			
041.310.53600.22000	Pension Plan		$82,915			
041.310.53600.23000	Insurance Benefits (Medical)#		$93,119			
041.310.53600.24000	Workers Compensation Insurance		$16,447			
041.310.53600.25000	Unemployment Benefits		$0			
041.310.53600.32480	Bad Debt Expense					
041.310.53600.41000	Telephone/IT Support					
041.310.53600.41002	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		$2,092			
041.310.53600.52055	Uniforms/Supplies/Services		$15,512			
041.310.53600.52100	Fuel for Vehicles					
041.310.53600.52000	Tools					
041.310.53600.54100	Training & Education		$5,496			

	#	 	 	 	 	 	 	

Dunes

Water and Sewer Fund	
Total	

Community Development District

BASED ON							
FY 2017		GF		WS		BF	

 Expense Code	Description