Dunes
Community Development District

May 8, 2026

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
May 8, 2026	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida

Audit Committee Meeting

Call to Order

Review and Ranking of Proposals for Audit Services

Other Business

Adjournment
Board of Supervisors Meeting
Roll Call

Minutes

Approval of the Minutes of the April 10, 2026 Meeting

Audience Comments

Reports and Discussion Items

Consideration of Resolution 2026-03, Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing Date

Old Business

Discussion of Golf Tournament at Hammock Beach
Discussion of Stormwater Utility

Discussion of Bridge Accident Mediation

Discussion of Bridge / Intersection
Staff Reports

Attorney

Engineer
Engineer’s Report

Manager
Bridge Report for April
Additional Budget Items Report

Report on the Number of Registered Voters (2,880)

Reminder of the Upcoming General Election
Supervisors’ Requests and Audience Comments

Financial Reports

Balance Sheet & Income Statement

Assessment Receipts Schedule

Approval of Check Register

Next Scheduled Meeting: June 12, 2026 @ 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 10, 2026, 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	Chairman
George DeGovanni	Vice Chairman
Kevin Porter	Assistant Secretary
Bill White	Assistant Secretary
Rich DeMatteis	Treasurer

Also present were:

Greg Peugh	District Manager
Daniel Laughlin	District Representative
Michael Chiumento	District Counsel
Dave Ponitz	District Utilities Manager
Sam Cullum by Zoom	KCA
Fathy Abdalla by Zoom	KCA
Brian Porter by Zoom	CDM Smith
KC Cole by Zoom	CDM Smith
Tom Schevtchuk by Zoom	CDM Smith

The following is a summary of the discussions and actions taken at the April 10, 2026 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 13, 2026 Meeting
Mr. Crahan provided a correction to the minutes.

On MOTION by Mr. DeGovanni seconded by Mr. White with all in favor the March 13, 2026 meeting minutes were approved as revised.

April 10, 2026	Dunes CDD

Acceptance of the Minutes of March 13, 2026 Audit Committee Meeting

On MOTION by Mr. DeMatteis seconded by Mr. DeGovanni with all in favor the March 13, 2026 audit committee meeting minutes were accepted as presented.

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

FOURTH ORDER OF BUSINESS	Reports and Discussion Items
Discussion of Master Metered Communities and Rate Analysis
Mr. Porter reminded the board that two years ago, CDM Smith provided a rate projection analysis for the next several years with a proposed rate schedule. The board decided to approve rates on an annual basis. Previously, the proposed rates for 2027 were a 9.5% increase for water and wastewater, a 9.5% increase on the base charge for reclaimed, and no increase on the commodity rate for residential and master meter reclaimed. The golf course rates were proposed to increase over a three-year period to bring them back to 50% of the forecasted residential rates. The largest drivers of these rate increases are increased annual utility costs and the forecasted capital projects to the Dunes CDD community water and sewer utilities. For fiscal year 2027, there is $2.78 million projected to be spent on capital projects. Previously, the Board considered borrowing $1.8 million from the bridge fund for the project to replace the reverse osmosis feed pumps project with the intent to pay it back over 20 years.
The Board’s direction was to proceed with the incremental increase of the golf course commodity and base rates from fiscal years 2026 through 2028 and to evaluate an increase of the Ocean Hammock Golf Course base rate to align with the Hammock Dunes Golf Course base rate over the next 3 years from fiscal years 2027 through 2029. Additionally, the Board directed the evaluation to also consider adjusting the Ocean Hammock Golf Course commodity tier volume limits to align with the Hammock Dunes Golf Course commodity rate over the same period.
Additionally, Mr. Peugh will speak with some local banks as a secondary option should immediate funding be needed.
Mr. Cole, with CDM Smith, as directed by the Board, provided a presentation on a comparison evaluation of typical residential lots and equivalent residential master meter unit

April 10, 2026	Dunes CDD

reclaimed monthly bills. The Board’s consensus was to keep the master metered community reclaimed rates as structured and to not attempt to make adjustments to align with residential lot rates.
The Board directed existing rates for water, wastewater, and reclaimed services to be further evaluated as part of the 2026 Rate Study for proposed increases in fiscal year 2027, based on the planned annual increase from the 2024 Rate Study plus inflation increases applied to the reclaimed commodity rates for residential and master meter accounts. Golf courses rates will be further evaluated as proposed during the 2025 Rate Study plus the Board proposed changes to align Ocean Hammock Golf Course and Hammock Dunes Golf Course reclaimed base and commodity rates.

Consideration of SunPass Integration Proposal
Mr. Peugh presented data from the current year and from the previous year regarding traffic delays resulting from the inability of the 4-way stop to pass the volume of traffic. There were two delays in March of 2025 and no delays in March of 2025. The recently completed improvements to the intersection have markedly improved the flow of traffic through the 4-way stop.

Mr. Peugh reminded the Board that a study was previously done regarding converting the existing toll plaza from a manual tolling operation to All-Electronic Tolling (AET) and conversion to AET was recommended as it would result in lower long-term operating costs. That earlier study stated that it would take three years to see a return on investment. The updated study in the Board Packet increased the return on investment period to four years.

Mr. Cullum and Mr. Abdalla of KCA presented their fee reduced proposal (from approximately $741,000 to approximately $689,000) for the design of the AET improvements and answered various questions regarding the mechanics of how the integration into SunPass would be performed as well as how the canopy would be removed.

On MOTION by Mr. White seconded by Mr. Porter with all in favor the proposal from Kissinger Campo for engineering services related to the design of an All-Electronic Tolling system totaling $689,189 was approved.

April 10, 2026	Dunes CDD

Old Business
The board asked how the Florida Prime yield rate correlated to the Federal Reserve interest.
The Florida Prime yield closely follows the Federal Reserve rate because it must offer a competitive rate to governmental investors.
It was requested that the CDs maturing in June be discussed as to whether the monies should be reinvested or made available for projects.
The Board was provided with a list of the CDs in question. This item will be included on the June agenda for discussion.
Mr. Crahan requested European Village be contacted to find out when they need to receive the CDD’s licensing fee for budgeting purposes.
European Village simply responded asking for the agreement when it is available. Mr. Crahan suggested notifying them in June and reminding them of the requirement to submit proof of insurance.
The Board requested that Mr. Peugh prepare a rebuttal to the Palm Coast Observer article regarding the gates installed at European Village.
This was done.

Discussion of the Golf Tournament at Hammock Beach
Mr. Peugh relayed a request to the Board from the Flagler County Sheriff and emergency responders to shut down Camino Del Mar during the tournament to force vehicles up Jungle Hut to turn. The Sheriff’s Office was informed they would need to make a formal request to the board.

Discussion of Stormwater Utility
Mr. Peugh reported that he was working on the assessment roll that will be submitted to the county. Mr. White reported that the easement for the county had been obtained and requested Mr. Peugh pursue having the county finish cleaning the Western mosquito ditch adjacent to Ocean Oaks Lane.

Discussion of Bridge Accident Mediation
Mr. Peugh reported that a verbal agreement has been reached for a sum of $65,000

April 10, 2026	Dunes CDD

Discussion of Bridge / Intersection
There being nothing further to report, the next item followed.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
Mr. Chiumento reported that the continuing engineering services contracts have been completed for 11 of the 15 engineering firms that proposed.

Engineer’s 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 the following data:
Vehicle trips were up about 2%, and revenue was up 0.5% from March of 2025.
There are 29,622 accounts.
There are 18,400 web users.
There were $37,123 in credit card transactions.
There were 421 new bridge pass accounts added.
There were 755 accounts closed in March for a total of $11,330.29

Miscellaneous Items
Mr. Peugh reported 30 residential water over capacity letters were sent out. Of the 30, 13 have been rescinded due to customers providing documentation of leaks or other conditions for excess use of water.

Additional Budget Items Report
Included on the additional budget items report were SBR controls parts for $8,989, RO Membrane autopsy for $6,000, backhoe repairs for $7,591.76 and phytoplankton analysis for

April 10, 2026	Dunes CDD

$3,010. Additionally, a faulty 45-degree bend at 42 Ocean Ridge Boulevard was fixed for a total of $11,982.39.
Mr. Porter asked about a recent repair near the Hammock Dunes south gate near La Costa. Mr. Peugh responded that he would add the repair to the report.
Next, Mr. Peugh informed the Board that a replacement for the Utilities Manager position has been found and should be coming on board in June.

12th.

Reminder of Upcoming General Election
The qualifying period for the seats up for election in November is June 8th through June

SIXTH ORDER OF BUSINESS	Supervisors’   Requests   and   Audience
Comments
Mr. Crahan reminded the board members to complete their Form 1 and ethics training which is due July 2026.

Follow Up-Items
The Board questioned as to whether the grant funds were recorded in the budget under non-operating revenue. The budget notes state that it is a transfer from Surplus funds and not grant (FEMA) related.
Inquiry was made regarding need for pursuing line of credit for future short term monetary needs. Mr. Mossing contacted various banks and found the fees to obtain and maintain a line of credit significant enough to wait until the line of credit is actually needed to obtain it.3.

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 28, 2026 were included in the agenda package for the Board’s review along with a copy of the check register totaling $763,480.37.

April 10, 2026	Dunes CDD

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

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting: May 8, 2026 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. Porter seconded by Mr. DeGovanni with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

RESOLUTION 2026-03

A RESOLUTION APPROVING THE DUNES COMMUNITY DEVELOPMENT DISTRICT'S PROPOSED BUDGETS FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW

WHEREAS, the District Manager has heretofore prepared and submitted to the Board the proposed General Fund Budget and Enterprise Fund Budgets for Fiscal Year 2027; and
WHEREAS, the Board of Supervisors has considered said proposed budgets and desires to set the required public hearing thereon;
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;
The General Fund Budget and Enterprise Fund Budgets proposed by the District Manager for Fiscal Year 2027 are hereby approved as the basis for conducting a public hearing to adopt said budgets.
A public hearing on said approved budgets is hereby declared and set for the following date, hour and place:
Date:   August 14, 2026  Hour: 9:30 AM Place:   The Dunes CDD’s Administrative Office
101 Jungle Hut Road
Palm Coast, FL or Alternately a Zoom meeting if allowed by a Proclamation by the Governor

Notice of this public hearing shall be published in the manner prescribed in Florida Law.

Adopted this 8th day of May 2026.

Gary Crahan, Chairman

Gregory L. Peugh, Secretary

Fiscal Year 2027 Budget

May 8, 2026

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	

Dunes

General Fund	
Total	Proposed	
Projected	Budget	
	9/30/2026	 	FY 2027		

Community Development District

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2025 		  FY 2026 		  3/31/2026 		  6 Months 	

REVENUES

001.300.31900.10000	Maintenance Assessments		$378,305		$464,265		$443,626		$20,639		$464,265		$464,265	
  TOTAL REVENUES			  $378,305 		  $464,265 			$443,626 			$20,639 			$464,265 			$464,265 	

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	

EXPENDITURES

$11,200	
$857	
$12,005	
$19,514	
$19,456	
$5,615	
$10,805	
$1,050	
$0	
$3,326	
$1,809	
$30,599	
$5,866	
$462	
$7,050	
$629	
$0	
$133,647	
$0	
$10,091	
$12,107	
$16,175	
$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	

$5,800	
$444	
$7,052	
$21,902	
$25,274	
$255	
$5,313	
$1,000	
$447	
$1,807	
$655	
$14,040	
$135	
$142	
$4,591	
$403	
$195	
$62,869	
$0	
$4,527	
$5,796	
$9,929	
$1,503	

$6,000	
$459	
$7,052	
$21,902	
$413	
$3,230	
$5,313	
$1,000	
$447	
$1,807	
$655	
$14,040	
$135	
$142	
$4,591	
$403	
$195	
$62,869	
$1,500	
$4,527	
$5,796	
$9,929	
$1,503	

$11,800	
$903	
$14,105	
$43,805	
$25,686	
$3,485	
$10,627	
$2,000	
$893	
$3,614	
$1,310	
$28,080	
$270	
$284	
$9,182	
$806	
$390	
$125,739	
$1,500	
$9,055	
$11,592	
$19,857	
$3,007	

$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	  $303,956   $321,321  	$174,079  	$153,909  	$327,988  	$321,321 

Dunes

General Fund	
Projected	Total	Proposed	
Next	Projected	Budget	
6 Months	9/30/2026	FY 2027	

Community Development District

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2025		FY 2026		3/31/2026	

General System Maintenance	
001.320.53800.46000	Building Maintenance	
001.320.53800.46200	Landscaping	
001.320.53800.46300	Tree & Shrub Removal	
001.320.53800.49300	Repair and Replacement Equipment	
001.320.53800.49200	Reserves	
001.320.53800.64002	Consultant Fees	

$57,938	
$52,467	
$2,750	
$0	
$0	
$0	

$35,000	
$40,000	
$2,500	
$500	
$0	
$0	

$16,358	
$10,878	
$0	
$0	
$0	
$0	

$16,358	
$10,878	
$2,500	
$500	
$0	
$0	

$32,716	
$21,756	
$2,500	
$500	
$0	
$0	

$35,000	
$40,000	
$2,500	
$500	
$0	
$0	

GENERAL SYSTEM MAINTENANCE		$113,155		$78,000		$27,236		$30,236		$57,473		$78,000	
													
TOTAL EXPENDITURES		$417,111		$399,321		$201,316		$184,145		$385,461		$399,321	
													
EXCESS REVENUES (EXPENDITURES)		($38,806)		$64,944		$242,310		($163,506)		$78,804		$64,944	

Non Operating Revenue (Expenditures)	
001.300.36100.11000	Interest Income	
001.300.36900.10200	Non Operating R	
001.320.53800.64000	Capital Improvem	
001.310.51300.64001	Contribution to R	
001.300.38100.10000	Transfer from W	
001.300.38100.10000	Transfer from Br	

$4,434	
$0	
$0	
$0	
$0	
$0	

$3,482	
($33,426)	
($35,000)	
$0	
$0	
$0	

$1,463	
$0	
($30,305)	
$0	
$0	
$0	

$3,000	
($18,467)	
$0	
$0	
$0	
$0	

$4,463	
($18,467)	
($30,305)	
$0	
$0	
$0	

$3,482	
($33,426)	
($35,000)	
$0	
$0	
$0	

evenue - from Gen Fund Surplus Accoun ents (See Capital Improvements) eserves
ater & Sewer Fund Surplus Account idge Fund Surplus Account

TOTAL NON OPERATING REVENUE (EXPENSES)		$4,434	($64,944)	($28,842)	($15,467)	($44,309)	($64,944)

.

NET EXCESS REVENUES AND NON OPERATING REVENUES												
  (EXPENSES AND NON OPERATING EXPENSES)		($34,372)		$0		$213,468		($178,972)		$34,496		$0	

BUDGET HIGHLIGHTS FY 2027	
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.	

Dunes	

Community Development District	

Water and Sewer Fund	
Total		Proposed	
Projected		Budget	
	9/30/2026				FY 2027		

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
  9/30/2025 			FY 2026				3/31/2026				6 Months		

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.33700.30000	
041.300.36900.10000	

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

$1,201,174	
$1,075,798	
$1,840,057	
$48,377	
$27,720	
$40	
$3,098	
$0	
$24,614	

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

$636,999	
$570,851	
$1,034,330	
$21,573	
$19,500	
$0	
$1,572	
$26,395	
$12,906	

$653,298	
$586,937	
$1,030,331	
$3,427	
$3,500	
$72,000	
$1,572	
$0	
$12,906	

$1,290,297	
$1,157,789	
$2,064,661	
$25,000	
$23,000	
$72,000	
$3,144	
$26,395	
$25,813	

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

  TOTAL REVENUES	  $4,220,879  	$5,046,588  	$2,324,126  	$2,363,972  	$4,688,098  	$5,046,588 

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	

$36,133	$50,000	$0	
$280	$10,000	$1,288	
$7,355	$8,170	$570	
$24,311	$23,755	$11,877	
$14,291	$16,000	$5,163	
$4,175	$4,000	$2,060	
$15,200	$15,000	$6,852	
$2,360	$3,000	$2,566	
$176	$1,000	$477	
$8,927	$7,000	$2,279	
$12,393	$13,000	$4,563	
$12,869	$15,000	$7,737	
$6,600	$8,000	$4,600	
$14,857	$14,000	$0	
$1,168,383	$1,133,760	$528,526	
$0	$1,500	$0	
$88,191	$104,194	$38,396	
$92,979	$113,376	$44,317	
$130,862	$147,104	$78,634	
$14,931	$16,653	$13,373	
$0	$500	$0	
$0	$500	$0	
$59,294	$62,000	$27,511	
$18,140	$18,000	$9,969	
$11,484	$10,000	$4,311	
$168,295	$185,125	$77,220	
$33,323	$20,000	$4,838	
$2,053	$4,000	$1,945	
$22,635	$20,000	$15,844	
$12,347	$16,000	$5,133	
$2,142	$4,000	$1,766	
$4,754	$6,000	$962	

$25,000
$8,712
$7,220
$11,877
$5,163
$2,060
$6,852
$2,566
$477
$2,279
$4,563
$7,737
$3,400
$14,000
$528,526
$0
$38,396
$44,317
$78,634
$13,373
$0
$0
$27,511
$9,969
$4,311
$77,220
$4,838
$1,945
$0
$5,133
$1,766
$3,500

$50,000

$25,000	
$10,000	
$7,790	
$23,755	
$10,327	
$4,121	
$13,704	
$5,132	
$954	
$4,557	
$9,125	
$15,475	
$8,000	
$14,000	
$1,057,052	$1	
$0	
$76,792	
$88,633	
$157,269	
$26,746	
$0	
$0	
$55,022	
$19,937	
$8,623	
$154,439	
$9,677	
$3,889	
$15,844	
$10,266	
$3,532	
$4,462	

$10,000
$8,170
$23,755
$16,000
$4,000
$15,000
$3,000
$1,000
$7,000
$13,000
$15,000
$8,000
$14,000
,133,760
$1,500
$104,194
$113,376
$147,104 #
$16,653
$500
$500
$62,000
$18,000
$10,000
$185,125
$20,000
$4,000
$20,000
$16,000
$4,000
$6,000

     
  ADMINISTRATIVE	  $1,989,736  	$2,050,637  	$902,777  	$941,346  	$1,844,123  	$2,050,637 

Dunes	
Community Development District	

	 

Water and Sewer Fund	
Projected	Total		Proposed	
Next	Projected		Budget	
6 Months	9/30/2026		FY 2027	

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		3/31/2026	

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 Equ	
Plant Operating Supplies	
Chlorine & Other Chemicals	
Meters New & Replacement	

$25,992	
$129,904	
$2,655	
$0	
$246,148	
$59,615	
$14,445	
$347,054	
$34,113	

$25,000	
$149,000	
$20,000	
$500	
$260,000	
$50,000	
$23,000	
$385,250	
$60,000	

$15,977	
$69,478	
$42	
$0	
$107,197	
$13,878	
$10,651	
$194,246	
$43,879	

$15,977	
$69,478	
$42	
$500	
$107,197	
$13,878	
$10,651	
$194,246	
$43,879	

$31,954	
$138,955	
$84	
$500	
$214,393	
$27,756	
$21,301	
$388,491	
$87,758	

$25,000	
$149,000	
$20,000	
$500	
$260,000	
$50,000	
$23,000	
$385,250	
$60,000	

WATER SYSTEM	$859,925	$972,750	$455,346	$455,846	$911,193	$972,750

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	
Plant Operating Supplies	
Chlorine & Other Chemicals	

$16,662	
$82,179	
$77,580	
$0	
$215,217	
$18,445	
$45,613	
$4,725	
$53,158	

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

$9,640	
$58,584	
$38,259	
$0	
$111,954	
$19,788	
$16,036	
$6,815	
$56,509	

$9,640	
$58,584	
$38,259	
$500	
$111,954	
$19,788	
$16,036	
$6,815	
$56,509	

$19,280	
$117,167	
$76,517	
$500	
$223,908	
$39,577	
$32,072	
$13,630	
$113,018	

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

SEWER SYSTEM	$513,579	$660,500	$317,585	$318,085	$635,670	$660,500

Irrigation System 	
041.340.53600.34800	
041.340.53600.43000	
041.340.53600.43300	
041.340.53600.44000	
041.340.53600.46000	
041.340.53600.46050	
041.340.53600.61000	

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

$0	
$66,287	
$222,962	
$20,229	
$159,334	
$46,455	
$3,471	

$500	
$70,000	
$220,000	
$35,000	
$140,000	
$30,000	
$50,000	

$0	
$31,056	
$66,394	
$10,187	
$33,508	
$15,395	
$2,696	

$500	
$31,056	
$66,394	
$10,187	
$33,508	
$15,395	
$2,696	

$500	
$62,111	
$132,787	
$20,375	
$67,017	
$30,791	
$5,393	

$500	
$70,000	
$220,000	
$35,000	
$140,000	
$30,000	
$50,000	

IRRIGATION SYSTEM		$518,739		$545,500		$159,237		$159,737		$318,973		$545,500	
													
TOTAL EXPENSES		$3,881,979		$4,229,387		$1,834,944		$1,875,014		$3,709,958		$4,229,387	

Dunes	
Community Development District	

	 

Water and Sewer Fund	
Projected	Total		Proposed	
Next	Projected		Budget	
6 Months	9/30/2026		FY 2027	

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		3/31/2026	

Expense Code	Description

EXCESS REVENUES (EXPENDITURES)	$338,900	$817,201	$489,182	$488,958	$978,140	$817,201

Non-Operating Revenue (Expenses)	
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	
041.300.58100.10000	Contribution to General Fund	

$101,901	
$398,318	
($846,293)	
$0	
$7,175	
$0	
$0	

$60,000	
$437,862	
($1,293,063)	
($22,000)	
$0	
$0	
$0	

$44,443	
$0	
($489,849)	
$0	
$0	
$0	
$0	

$44,443	
$226,037	
($803,214)	
$0	
$0	
$0	
$0	

$88,886	
$226,037	
($1,293,063)	
$0	
$0	
$0	
$0	

$60,000	
$437,862	
($1,293,063)	
($22,000)	
$0	
$0	
$0	

NON-OPERATING REVENUES (EXPENSES)		($338,900)		($817,201)		($445,406)		($532,734)		($978,140)		($817,201)	

$0		
$0		
$43,776		
($43,776)		
$0		
$0	

	
NET OPERATING AND NON OPERATING REVENUES	
(OPERATING AND NON OPERATING EXPENSES)	

NOTES:

Dunes

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

OPERATING REVENUES

042.300.34900.10000	

Toll Collections	

$2,694,406	

$2,725,000	

$1,302,897	

$1,400,683	

$2,703,580	

$2,725,000	
042.300.36900.10000	Miscellaneous	$31,348	$35,000	$37,895	$37,895	$75,790	$35,000	

Community Development District

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2025		FY 2026		3/31/2026		6 Months	

TOTAL REVENUES		
$2,725,754	$2,760,000	
$1,340,792	
$1,438,578	$2,779,370	$2,760,000	
      
OPERATING EXPENSES	
Administrative	
042.310.51300.31100	Engineering	$16,628	$5,000	$0	$5,000	$5,000	$5,000	
042.310.51300.31500	Attorney	$0	$5,000	$0	$5,000	$5,000	$5,000	
042.310.51300.32200	Annual Audit	$6,665	$6,235	$435	$5,510	$5,945	$6,235	
042.310.51300.34000	Management Fees	$18,908	$18,129	$9,065	$9,065	$18,129	$18,129	
042.310.51300.49000	Bank Charges	$3,638	$3,000	$3,426	$3,426	$6,851	$3,000	
042.310.51300.49100	Contingencies	$995	$5,000	$1,159	$1,159	$2,319	$5,000	

ADMINISTRATIVE			$46,834	$42,364	$14,085	$29,160	$43,244	$42,364	

Operating Expenses - Toll Facility	
042.320.54900.12000		Salaries Including Overtime	$774,984	$839,762	$388,431	$388,431	$776,862	$839,762	
042.320.54900.12100		Consulting Fee	$0	$1,500	$0	$0	$0	$1,500	
042.320.54900.15000		open	$0	$0	$0	$0	$0	$0	
042.320.54900.21000		FICA Taxes	$58,609	$73,597	$28,747	$28,747	$57,494	$73,597	
042.320.54900.22000		Pension Plan	$48,919	$60,394	$24,766	$24,766	$49,531	$60,394	
042.320.54900.23000		Insurance Benefits (Medical) #	$79,453	$78,361	$43,863	$43,863	$87,726	$78,361	
042.320.54900.24000		Workers Compensation Insurance	$8,235	$8,871	$7,124	$7,124	$14,247	$8,871	
042.320.54900.34300		Contractual Support	$118,168	$124,970	$25,009	$25,009	$50,019	$124,970	
042.320.54900.34500		Payroll Processing Fee	$39,537	$40,000	$20,597	$20,597	$41,195	$40,000	
042.320.54900.34600		Credit Card Processing Fee	$87,842	$58,000	$42,626	$42,626	$85,252	$58,000	
042.320.54900.40000		Travel Expenses	$0	$500	$0	$0	$0	$500	
042.320.54900.41000		Telephone	$14,191	$15,000	$7,918	$7,918	$15,836	$15,000	
042.320.54900.42500		Printing	$2,998	$6,000	$3,786	$3,786	$7,571	$6,000	
042.320.54900.43000		Utility Services	$25,089	$28,000	$8,861	$8,861	$17,722	$28,000	
042.320.54900.45000		Insurance ##	$152,996	$168,295	$70,200	$70,200	$140,400	$168,295	
042.320.54900.45001		Insurance Claims	$0	$0	$0	$0	$0	$0	
042.320.54900.46000		Repairs & Maintenance	$92,775	$130,000	$52,355	$52,355	$104,710	$130,000	
042.320.54900.46002		Repairs & Maintenance-Parkway	$281,219	$200,000	$131,657	$131,657	$263,315	$200,000	
042.320.54900.46100		DOT mandated Bridge Inspection (Required in 2025)	$30,399	$0	$0	$0	$0	$0	
042.320.54900.51000		Office Supplies	$4,739	$6,000	$78	$78	$155	$6,000	
042.320.54900.52000		Operating Supplies	$19,919	$22,000	$8,227	$8,227	$16,454	$22,000	
OPERATING EXPENSE		$1,840,072	$1,861,250	$864,245	$864,245	$1,728,490	$1,861,250	
TOTAL EXPENSES			$1,886,906	$1,903,613	$878,329	$893,404	$1,771,734	$1,903,613	

#

Bridge Fund	
Proposed	
Budget	
	FY 2026		

Dunes
Community Development District

		Actuals		Adopted		Actual		Projected		Total	
		thru		Budget		Thru		Next		Projected	
Expense Code	Description		  9/30/2025 		  FY 2026			  3/31/2026 		  6 Months 			9/30/2026		

  EXCESS REVENUES (EXPENDITURES)	 	$822,141  	$856,387  	$462,463  	$545,173  	$1,007,636  	$856,387 

Non Operating Revenue (Expenses)
042.300.36100.11000	Interest Income	$475,596	$280,000	$125,201	$125,201	$250,402	$280,000	
042.300.36900.10200	Non Operating Revenue - from Bridge Surplus Account ##	$467,639	($971,387)	$0	($402,867)	($402,867)	($971,387)	
042.320.54900.64000	Capital Improvements	($1,765,375)	($140,000)	($855,172)	$0	($855,172)	($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)				($822,140)			($856,387)			($729,971)		  ($277,665)			($1,007,636)			($856,387)	
 			 			 .			 			 			 			 		
NET EXCESS REVENUES AND NON OPERATING REVENUES
  (EXPENSES AND NON OPERATING EXPENSES)			
	$0 		
	($0)		
	($267,508)		
	$267,508 		
	$0 		
	$0 	

1. Transfer	

$0	BUDGET HIGHLIGHTS FY 2027

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:

Dunes

Stormwater Fund	
Total	Proposed	
Projected	Budget	
	9/30/2026	 	FY 2027		

Community Development District

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2025 		  FY 2026 		  3/31/2026 		  6 Months 	

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	

$469,563	
$2,813	
$0	
$0	

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

$236,893	
$0	
$0	
$0	

$117,714	
$2,700	
$0	
$0	

$354,607	
$2,700	
$0	
$0	

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

 TOTAL REVENUES	  $472,376   $472,236  	$236,893  	$120,414  	$357,307  	$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	

$15,343	
$1,373	
$0	
$5,365	
$5,513	
$0	
$0	
$0	
$0	
$30,599	
$0	
$175	
$1,774	
$0	
$0	
$111,402	
$0	
$8,389	
$11,330	
$14,113	
$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	

$0	
$0	
$0	
$240	
$5,001	
$0	
$363	
$0	
$0	
$14,004	
$0	
$155	
$0	
$0	
$0	
$51,870	
$0	
$3,686	
$5,433	
$8,718	
$1,310	

$1,000	
$5,000	
$0	
$3,040	
$5,001	
$0	
$363	
$0	
$0	
$14,004	
$0	
$155	
$0	
$0	
$0	
$51,870	
$0	
$3,686	
$5,433	
$8,718	
$1,310	

$1,000	
$5,000	
$0	
$3,280	
$10,002	
$0	
$727	
$0	
$0	
$28,009	
$0	
$310	
$0	
$0	
$0	
$103,740	
$0	
$7,371	
$10,865	
$17,435	
$2,620	

$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		

  ADMINISTRATIVE	  $206,902   $239,633  	$90,780  	$99,580  	$190,360  	$239,633 

Dunes

Stormwater Fund	
Total	Proposed	
Projected	Budget	
	9/30/2026	 	FY 2027		

Community Development District

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		 9/30/2025 		  FY 2026 		  3/31/2026 		  6 Months 	

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	
043.320.53600.49200	Contingency	

$13,504	
$0	
$65,165	
$37,317	
$8,288	
$0	
$2,550	
$6,402	

$18,000	
$5,000	
$70,000	
$60,000	
$5,000	
$10,000	
$3,000	
$5,000	

$7,207	
$0	
$21,576	
$7,850	
$756	
$0	
$0	
$3,587	

$7,207	
$5,000	
$21,576	
$52,150	
$2,500	
$2,500	
$3,000	
$3,587	

$14,413	
$5,000	
$43,152	
$60,000	
$3,256	
$2,500	
$3,000	
$7,173	

$18,000	
$5,000	
$70,000	
$60,000	
$5,000	
$10,000	
$3,000	
$5,000	

  STORMWATER MAINTENANCE SYSTEM			  $133,225 		  $176,000 			$40,976 			$97,519 			$138,495 			$176,000 	
  TOTAL EXPENDITURES			  $340,127 		  $415,633 			$131,755 			$197,099 			$328,854 			$415,633 	
  EXCESS REVENUES (EXPENSES)			  $132,250 			$56,603 			$105,138 			($76,685)			$28,453 			$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)	

$22,436	
$0	
($12,993)	

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

$13,486	
$0	
$0	

$13,486	
$0	
($50,000)	

$26,972	
($5,424)	
($50,000)	

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

  TOTAL NON OPERATING REVENUE (EXPENSES)	 	$9,443   ($56,603) 	$13,486  	($36,514) 	($28,452) 	($56,603)

NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)		$141,693		($0)		$118,623		($113,199)		$0		($0)	

BUDGET HIGHLIGHTS FY 2027

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

NOTES:

DUNES COMMUNITY DEVELOPMENT DISTRICT EMPLOYEE SCHEDULE FY 2027

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		

2026 - 2027
Annual Budget Distribution

510

FY 2027 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 2027	
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=	

$	-	

DCDD FY 2027	
CAPITAL IMPROVEMENTS	

	

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	

DCDD FY 2027	
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	$	4,000.00
Conference Room Furniture	$	6,000.00

Next 5 Years Capital Improvements Total=	$	20,000.00	

DCDD FY 2027	
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 2027	
COUNTY TAX YEAR 2026	

MAINTENANCE ASSESSMENT	
TRANSFERS IN	

 PHASE		$		
	464,265	
	0	
	      0	
	   464,265 	

TOTAL REVENUES

SUBTOTAL ADMIN. EXPENDITURES	
SUBTOTAL MAINTENANCE EXPENDITURES	
NON OPERATING REVENUE (EXPENSE)	
TOTAL EXPENDITURES	

321,321	
78,000	
    64,944	
   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	

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 5 - 2017 CHEVY SILVERADO F250	2017	10	26,000	
6	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	6,000	
7	PICKUP TRUCK 6 - PAUL'S OLD TRUCK	2018	10	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	
14	MINI TRACKHOE	2019	10	64,000	
15	DUMPTRUCK	2019	10	78,000	
16	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	31,000	
17	TRACKHOE TRAILER	2019	10	7,000	
18	Chevy 1500 CREW CAB PICKUP	2021	10	35,000	
19	60 KW Trailer Generator	2024	20	75,000	

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

Water/Sewer Fund Vehicles	
NO.	EQUIPMENT	IN SERVICE
DATE	ANTICIPATED REPLACEMENT
CYCLE (YEARS)	ORIGINAL COST	COMMENTS	FY26	FY27	FY28	FY29	FY30	FY31	

71,000	
16,000	

B-1	PICKUP TRUCK - 2017 GMC SIERRA	2017	10	26,000	
B-2	Vacuum Excavator	2026	10	140,000	

140,000

120,000

TOTALS=	669,000	-	145,000	16,000	28,000	220,000	72,000	

25,000

Bridge Fund Vehicles	
NO.	EQUIPMENT	IN SERVICE
DATE	ANTICIPATED REPLACEMENT
CYCLE (YEARS)	ORIGINAL COST	COMMENTS	FY26	FY27	FY28	FY29	FY30	FY31	

40,000

16,000

28,000

25,000

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

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

DCDD PUMP STATION REHABILITATION SCHEDULE

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	$	-	

DCDD PONY PUMP INSTALLATION SCHEDULE

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT FY	ANTICIPATED
COST	COMMENTS	FY26	FY27	FY28	

19	Hammock Beach Parkway	1990	2026	$	150,000	
4	Camino Del Mar		2025	$	150,000	

$ 150,000
$ 150,000

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

C.

Engineer Report

Standby, Emergency Pumps – Lift Station (LS) Rehabilitation

Priority 8 Facilities (2025-26): LS-11, 84 IE Pkwy Status: Approved scope of work and fee proposal from WRB Engineering Inc., purchase order issued. Field survey work was completed 8.22.25. Received updated plans from engineer 12.17.25.
Issued purchase order to Xylem Flygt for equipment pricing proposal dated 1.12.2026 in the amount of $84,500 for pump and panel equipment. Staff completed review of manufacturer’s pump and panel submittal and returned to supplier to begin fabrication. Received tentative schedule for equipment delivery by Xylem for pumps and panels scheduled week of July 6, 2026. Staff prepared and forwarded requests for quotations to qualified contractors for obtaining pricing quotations for installation of new pumps, panel equipment, and other station rehabilitation items.

Priority 9 Facilities (2026-27): LS-7, La Costa (New) Status: Staff prepared Notice of Interest Form for project application to Flagler County Local Mitigation Steering (LMS) Committee for consideration of the Dunes CDD Pump Station No. 7 Resiliency & Storm Hardening Project. Funding may be available in the amount of
$250,000 associated with the State of Florida Hurricane Loss Mitigation Program (HLMP). The LMS Committee reviewed the project at their 2.20.26 meeting and scored the project with 26 points having a Benefit-Cost Ratio of 4.18. District received FDEM HLMP Notice of Funding Availability forwarded by Flagler Co. LMS. Staff prepared necessary application, mitigation worksheet, and other information to support the Lift Station No. 7 Resiliency & SCADA Hardening Project and forwarded to FDEM on 3.27.2026 with copy of same to Flagler Co. Received response from FDEM 4.23.26 indicating confirmation of receipt of the DCDD project application that included a request for additional information. Staff are currently preparing the response to the information request.

Reclaimed Water Main – Hurricane Nicole Damage - FEMA/ FDEM

A subgrant agreement with Florida Dept. of Emergency Management (FDEM) was executed by Governor’s Office on 7.30.2023. FDEP issued notice of permit revision on 9/8/23 for the reclaimed main relocation 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 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 at the January 2024 meeting. Staff received FDEM approval on 5.29.24 for a request for time extension to receive public assistance monies for the project through 12.31.2024. Staff received and accepted FEMA’s 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.

Dunes CDD received reimbursement payments for State (12.5%) and Federal (75%) portions totaling $1,376,909 for DCDD’s Request for Reimbursement (RFR) Nos. 1 – 6 associated with all Contractor Pay Applications and engineering consultant invoices approved to date. FDEM indicates the additional project engineering fee expenditures remaining for reimbursement at $99,518.67, will be authorized for payment as part of the project close-out process. Received and executed FDEM Final Inspection Report that includes final reconciliation values for all project costs incurred. DCDD received check from FDEM for management costs (Cat Z) in the amount of $10,913.21 on 2.10.2026. FDEM/ KPMG noticed District on 1.16.26 that payable in the amount of $87,078.33 has been created and is in the payable review process for Project 148 (CAT F). Awaiting receipt of final payment.

Hurricane Milton 4834DR-FL: FEMA Public Assistance Activities

District received payment from FDEM for all small projects on 2.10.2026 related to DR-4834 (Milton) excepting a 12.5% portion from the State of FL in the amount of
$625.00 for Category G Fence Damages project. A ledger was provided to FDEM and GMS to illustrate the various payments received for each specific project. The final and outstanding 12.5% portion from the State of FL in the amount of $625.00 for Category G Fence Damages was received 4.20.26. Project is completed.
Reverse Osmosis (RO) Membrane Feed Pump & VFD Modifications Project

The Board approved a Task Order submitted by CDM Smith in June 2025, in the amount of $250,750, for professional engineering services to prepare final plans, contract and permitting documents, and perform bidding services support for the replacement of the existing water treatment plant RO membrane feed pumps. The project includes selection and implementation of variable frequency drives (VFD) and additional electrical upgrades and modifications to support the pump replacements. The project also includes selecting a pump assembly that can be used interchangeably will all 4 RO skids to promote efficiency and reliability with regards to spare pump assembly and components. Key design considerations discussed were related to pump type selection and evaluation parameters, VFD types and placement options, HVAC considerations for equipment and operations staff, maintenance and operations impact during construction, instrumentation and controls equipment, and schedule. Staff received 30% Design Phase submittal on
12.11.25. Operation staff attended plant visit for Afton pump option used in similar RO application in Oldsmar, FL on 12.17.25. Afton pump is found to be a desirable option for use at the DCDD plant facilities. Reviewed 30% design report and plans with consultant during meeting on 1.07.2026. Staff received quotations for a couple of options for additional operator office components ranging between $20,000 -
$40,000 dependent upon various wall configurations and ceiling load capabilities. Received 60% preliminary design plans and specifications on 1212.26. Plans review meeting with consultant held on 3.6.26. Received 90% Plans and 60% design review meeting minutes on 3.30.2026 that included comments discussed and

incorporated into updated plans set. Staff reviewed 90% Plans and Specifications and held review meeting with design consultant team on 4.21.26. FDEP permit application prepared and signed for eventual forward to FDEP 4.27.26. Tentatively, bid advertisement is scheduled for 6.14.26.

Water / Wastewater/ Stormwater/ CUP Regulatory Activities

Staff prepared Draft 2025 Annual Water Quality (or Consumer Confidence) Report for the District’s water treatment and distribution facilities and forwarded to FDEP on March 23, 2026. The report contains information describing DCDD’s water plant facilities and processes and includes results of required water sampling and testing performed during the 2025 period. Staff received response from FDEP that report was approved for distribution to customers and copies of report will be included in May 2026 customer water bills.

D.

DUNES COMMUNITY DEVELOPMENT DISTRICT		
FY 2026 ADDITIONAL BUDGET ITEMS		
											
		FUND CLASSIFICATION		BOARD MEETING			
ITEM	AUTHORIZED EXPENDITURES	GENERAL	BRIDGE	W&S	STORMWATER	TOTAL	CLASSIFICATION	AUTHORIZED/DISCUSSED	NOTES		
											
1	European Village Temporary Fencing		$	6,400.00			$	6,400.00	O&M	10/10/2025			
2	Raise Catch Basin buried by builder 23 IE Pkwy				$	5,150.00	$	5,150.00	Capital	11/14/2025			
3	Equalization Basin Pump Purchase			$	16,000.00		$	16,000.00	Capital	12/12/2025	Premature failure of Pump		
4	Spare rotating assembly and motor for EQ Basin			$	20,500.00		$	20,500.00	Capital	12/12/2025			
5	Transfer pump failed seals (2), motor, spare motor and labor			$15,500.00		$	15,500.00	Capital	2/13/2026	Two seal failures and motor bearings failing.	

6	CL17 Analyzer (rental program), 1 controller, 1 spare controller ( total
est.)			
$11,000.00		
$	11,000.00	
Capital	
2/13/2026	
Failed analyzer and controller		
7	European Village Permanent Gates		$	11,650.00			$	11,650.00	Capital	2/13/2026	Bridge		

8	

WTP Building Repairs			

$	20,233.00		

$	20,233.00	

Capital	

3/13/2026	
Door Replacement, Metal Siding Repairs, Holes in metal siding, Flashing is rotting		

9	
WTP Painting			
$	13,050.00		
$	13,050.00	
Capital	
3/13/2026	Painting High Service Pumps and Train 1
and 2 RO Frames		
10	10 Year Warranty for Newest Portable Generator			$	3,580.00		$	3,580.00	Capital	3/13/2026			
11	SBR Controls Parts from CL2 Solutions for repairs/spares			$	8,989.00		$	8,989.00	Capital	4/10/2026	DO, TSS Probes, input module		
12	RO Membrane Autopsy			$	6,000.00		$	6,000.00	O&M	4/10/2026	Elevated Chlorides in permeate		
13	Backhoe Repairs			$	7,591.76		$	7,591.76	O&M	4/10/2026	Backhoe needed repairs		
14	Phytoplankton Analysis			$	3,010.00		$	3,010.00	Capital	4/10/2026	Reclaimed Storage Water Quality		
15	42 Ocean Ridge Blvd N -Fixed Faulty 45 degree bend			$	11,982.39		$	11,982.39	O&M	4/10/2026	Caused sewer backups		
16	Well 4 - New Motor and Pump Bowl			$49,370.00			Capital		Motor Shaft broke		

17	

Two Prominent Chemical Pumps			

$	7,294.52			

Capital		
Had to replace pumps and used all spares
- anticipate one will be needed.		

18	
Two Rosemount flow meters for wells - Replacement and Spare			
$	12,240.00			
Capital		Well 4 meter failing - need replacement
and spare		
19	La Costa Reclaim main repair - 1.5 of concrete under pavers			$	3,500.00		$	3,500.00	O&M		Reclaim Main Repair/valve/pavers		
20	Plants replaced at front office due to freeze	$	4,983.60					O&M		Replaced Landscape due to freeze		

											
	SUB-TOTALS=	$	4,983.60	$	18,050.00	$	209,840.67	$	5,150.00	$	164,136.15					
											
	UPCOMING ITEMS										

i.	
Toll Booth Lane 1 Repaving - Pending		
$	30,000.00			
$	30,000.00	
O&M		
Estimate - Appears to be petroleum spill		
ii.	Spare VFD for the Reclaimed PS			$	10,000.00		$	10,000.00			Existing VFD is reaching end of life		
iii.						$	-					
iv.						$	-					
						$	-					
						$	-					
	SUB-TOTALS=	$	9,967.20	$	30,000.00	$	10,000.00	$	-	$	49,967.20					
											
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	14,950.80	$	48,050.00	$  219,840.67	$	5,150.00	$	214,103.35					

	POTENTIALLY ABSORBABLE WITH EXISTING BUDGET										
A											
B											
											
	SUB-TOTALS=	$	-	$	-	$	-	$	-	$	-					

\\DCDD-FILESRV\CompanyShare\Manager'sShared\Budget\Additional Budgeted ItemsAdditional Budgeted Items 4/30/20269:28 AM

E.

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

April 15, 2026

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

RE: CDD Registered Voters

Dear Courtney Hogge:

Per your request, in accordance with the requirements of Florida Statute l90.006(3)(a)(2)(d), the total number of registered voters for the Dunes Community Development District as of April 15, 2026, is 2880.

According to Florida Statute 190.006 (3)(b), you will need to publish the qualifying period for candidates to run for Seats l and 5:
Elections of board members by qualified electors held pursuant to this subsection shall be nonpartisan and shall be conducted in the manner prescribed by law for holding general elections. The district shall publish a notice of the qualifying period set by the supervisor of elections for each election at least 2 weeks prior to the start of the qualifying period.

Candidate Qualifying for the 2026 Election will be from Noon, June 8, 2026, through Noon, June 12, 2026. Any qualified elector of the district can file paperwork starting May 26, 2026. Interested individuals can contact the Flagler County Elections Office to obtain the necessary paperwork to file to run for office.

If you have any questions or require any fmther assistance, please contact this office. Thank you,
Thank you,

Kaiti Lenhart
Supervisor of Elections

F.

Dunes
Community Development District

Unaudited Financial Reporting
March 31, 2026

	Table of Contents	

	Balance Sheet

	General Fund

	General Fund Month to Month

	Statement of Net Position

5-6		Statement of Revenues, Expenses and Changes in Net Position-Water and Sewer Fund

	Water and Sewer Fund Month to Month

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

	Bridge Fund Month to Month

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

12

13-32

33

	Stormwater Fund Month to Month

	Check Run Summary

	Assessment Receipt Schedule

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
March 31, 2026

	General
	Fund		
ASSETS:		
Cash	$15,932	
Assessments Receivable	$8,869	
Investments-Raymond James	$31,937	
Investments-SBA	$167,439	
Prepaids	$14,004	
TOTAL ASSETS	$238,181	

LIABILITIES AND FUND BALANCES:
Liabilities:
Accounts Payable	

$177	
Due to Other Funds	$6,069	
TOTAL LIABILITIES	$6,246	

Fund Balances:		
Nonspendable:		
Prepaids	$14,004	
Unassigned	$217,931	
TOTAL FUND BALANCES	$231,935	
		
TOTAL LIABILITIES & FUND BALANCE	$238,181	

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended March 31, 2026

EXPENSE CODE	
DESCRIPTION	GENERAL
FUND BUDGET	PRORATED BUDGET
THRU 03/31/26	ACTUAL
THRU 03/31/26	
VARIANCE	

REVENUES:						
001.300.31900.10000	Maintenance Taxes	$464,265	$464,265	$443,626	($20,639)	
001.300.36100.11000	Interest Income	$3,482	$1,741	$1,463	($278)	
TOTAL REVENUES		$467,747	$466,006	$445,089	($20,917)	

EXPENDITURES:						
Administrative						
001.310.51300.11000	Supervisor Fees	$14,000	$7,000	$5,800	$1,200	
001.310.51300.21000	FICA Expense	$1,071	$536	$444	$92	
001.310.51300.31100	Engineering/Software Services	$15,000	$7,500	$7,052	$448	
001.310.51300.31500	Attorney	$25,000	$12,500	$21,902	($9,402)	
001.310.51300.32000	Collection Fees/Payment Discount	$21,000	$21,000	$25,274	($4,274)	
001.310.51300.32200	Annual Audit	$3,655	$1,828	$255	$1,573	
001.310.51300.34000	Management Fees	$10,627	$5,314	$5,313	$0	
001.310.51300.35100	Computer Time	$2,000	$1,000	$1,000	($0)	
001.310.51300.40000	Travel Expenses	$1,000	$500	$447	$53	
001.310.51300.42000	Postage & Express Mail	$5,000	$2,500	$1,807	$693	
001.310.51300.42500	Printing	$2,500	$1,250	$655	$595	
001.310.51300.45000	Insurance	$33,659	$16,830	$14,040	$2,790	
001.310.51300.48000	Advertising Legal & Other	$2,000	$1,000	$135	$865	
001.310.51300.49000	Bank Charges	$1,000	$500	$142	$358	
001.310.51300.49100	Contingencies	$9,000	$4,500	$4,591	($91)	
001.310.51300.51000	Office Supplies	$2,000	$1,000	$403	$597	
001.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$500	$195	$305	
001.320.53800.12000	Salaries	$127,368	$63,684	$62,869	$814	
001.320.53800.12100	Consulting Fees	$1,500	$750	$0	$750	
001.320.53800.21000	FICA Taxes	$11,807	$5,904	$4,527	$1,376	
001.320.53800.22000	Pension Expense	$12,737	$6,368	$5,796	$572	
001.320.53800.23000	Health Insurance Benefits	$16,526	$8,263	$9,929	($1,666)	
001.320.53800.24000	Workers Comp Insurance	$1,871	$935	$1,503	($568)	
001.320.53800.64000	Capital Improvements	$35,000	$30,305	$30,305	$0	
TOTAL ADMINISTRATIVE		$356,321	$201,465	$204,384	($2,919)	
General System Maintenance						
001.320.53800.46200	Landscaping	$40,000	$20,000	$10,878	$9,122	
001.320.53800.46000	Building Maintenance	$35,000	$17,500	$16,358	$1,142	
001.320.53800.46300	Tree & Shrub Removal	$2,500	$1,250	$0	$1,250	
001.320.53800.49300	R&R-Equipment	$500	$250	$0	$250	
TOTAL GENERAL SYSTEM MAINTENANCE	$78,000	$39,000	$27,236	$11,764	
					
TOTAL EXPENDITURES	$434,321	$240,465	$231,621	$8,845	
					
Excess (deficiency) of revenues over (under) expenditures	$33,426	$225,541	$213,468	($12,072)	

Other Financing Sources/(Uses)					
001.300.36900.10200	Non-Operating Revenue		($33,426) 		($16,713) 		$0 		$16,713 	
TOTAL OTHER FINANCING SOURCES/(USES)		($33,426) 		($16,713) 		$0 		$16,713 	
Net change in fund balance	$0	$208,828	$213,468	$4,641	

FUND BALANCE - BEGINNING	
$0		
$18,467		
FUND BALANCE - ENDING	$0		$231,935		

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended March 31, 2026

	OCTOBER	NOVEMBER	DECEMBER	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY		AUGUST	SEPTEMBER		
EXPENSE CODE	DESCRIPTION	2025	2025	2025	2026	2026	2026	2026	2026	2026	2026		2026	2026	TOTAL	

REVENUES:															
001.300.31900.10000	Maintenance Taxes	$0	$102,935	$291,342	$28,246	$12,017	$9,086	$0	$0	$0		$0	$0	$0	$443,626	
001.300.36100.11000	Interest Income	$155	$105	$125	$198	$216	$664	$0	$0	$0		$0	$0	$0	$1,463	
001.300.36900.10000	Miscellaneous Income	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL REVENUES	$155	$103,040	$291,467	$28,443	$12,234	$9,750	$0	$0	$0		$0	$0	$0	$445,089	

EXPENDITURES:															
Administrative															
001.310.51300.11000	Supervisor Fees	$1,000	$1,000	$800	$1,000	$1,000	$1,000	$0	$0	$0		$0	$0	$0	$5,800	
001.310.51300.21000	FICA Expense	$77	$77	$61	$77	$77	$77	$0	$0	$0		$0	$0	$0	$444	
001.310.51300.31100	Engineering/Software Services	$0	$7,052	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$7,052	
001.310.51300.31500	Attorney	$0	$3,850	$5,893	$6,562	$1,735	$3,863	$0	$0	$0		$0	$0	$0	$21,902	
001.310.51300.32000	Collection Fees/Payment Discount	$0	$6,094	$17,184	$1,337	$441	$217	$0	$0	$0		$0	$0	$0	$25,274	
001.310.51300.32200	Annual Audit	$0	$0	$85	$0	$170	$0	$0	$0	$0		$0	$0	$0	$255	
001.310.51300.34000	Management Fees	$886	$886	$886	$886	$886	$886	$0	$0	$0		$0	$0	$0	$5,313	
001.310.51300.35100	Computer Time	$167	$167	$167	$167	$167	$167	$0	$0	$0		$0	$0	$0	$1,000	
001.310.51300.40000	Travel Expenses	$0	$0	$447	$0	$0	$0	$0	$0	$0		$0	$0	$0	$447	
001.310.51300.42000	Postage & Express Mail	$281	$289	$300	$338	$348	$251	$0	$0	$0		$0	$0	$0	$1,807	
001.310.51300.42500	Printing	$164	$117	$104	$175	$0	$95	$0	$0	$0		$0	$0	$0	$655	
001.310.51300.45000	Insurance	$2,370	$2,334	$2,334	$2,334	$2,334	$2,334	$0	$0	$0		$0	$0	$0	$14,040	
001.310.51300.48000	Advertising Legal & Other	$0	$37	$0	$0	$31	$67	$0	$0	$0		$0	$0	$0	$135	
001.310.51300.49000	Bank Charges	$54	$34	$55	$0	$0	$0	$0	$0	$0		$0	$0	$0	$142	
001.310.51300.49100	Contingencies	$823	$725	$725	$745	$786	$786	$0	$0	$0		$0	$0	$0	$4,591	
001.310.51300.51000	Office Supplies	$201	$11	$191	$0	$0	$0	$0	$0	$0		$0	$0	$0	$403	
001.310.51300.54000	Dues, Licenses & Subscriptions	$175	$0	$20	$0	$0	$0	$0	$0	$0		$0	$0	$0	$195	
001.320.53800.12000	Salaries	$10,337	$10,285	$10,676	$10,510	$10,512	$10,550	$0	$0	$0		$0	$0	$0	$62,869	
001.320.53800.12100	Consulting Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
001.320.53800.21000	FICA Taxes	$740	$678	$708	$800	$800	$803	$0	$0	$0		$0	$0	$0	$4,527	
001.320.53800.22000	Pension Expense	$918	$919	$1,175	$916	$927	$941	$0	$0	$0		$0	$0	$0	$5,796	
001.320.53800.23000	Health Insurance Benefits	$1,484	$1,494	$1,494	$2,019	$1,720	$1,717	$0	$0	$0		$0	$0	$0	$9,929	
001.320.53800.24000	Workers Comp Insurance	$533	$178	$178	$178	$178	$261	$0	$0	$0		$0	$0	$0	$1,503	
001.320.53800.64000	Capital Improvements	$0	$0	$15,153	$15,153	$0	$0	$0	$0	$0		$0	$0	$0	$30,305	
TOTAL ADMINISTRATIVE	$20,208	$36,225	$58,634	$43,193	$22,111	$24,013	$0	$0	$0		$0	$0	$0	$204,384	
General System Maintenance															
001.320.53800.46200	Landscaping	$1,800	$1,800	$1,800	$1,800	$1,800	$1,878	$0	$0	$0		$0	$0	$0	$10,878	
001.320.53800.46000	Building Maintenance	$3,927	$3,311	$2,207	$2,512	$2,415	$1,987	$0	$0	$0		$0	$0	$0	$16,358	
001.320.53800.46300	Tree & Shrub Removal	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
001.320.53800.49300	R&R-Equipment	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL GENERAL SYSTEM MAINTENANCE	$5,727	$5,111	$4,007	$4,312	$4,215	$3,865	$0	$0	$0		$0	$0	$0	$27,236	
															
TOTAL EXPENDITURES	$25,935	$41,336	$62,641	$47,505	$26,326	$27,878	$0	$0	$0		$0	$0	$0	$231,621	
															
Excess (deficiency) of revenues over (under) expenditures	($25,780)	$61,704	$228,826	($19,062)	($14,092)	($18,128)	$0	$0	$0		$0	$0	$0	$213,468	

Other Financing Sources/(Uses)															
001.300.38100.10000	Interfund Transfer	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
001.320.53800.64000	Maintenance Reserves	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL OTHER FINANCING SOURCES/(USES)	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
															
Net change in fund balance	($25,780)	$61,704	$228,826	($19,062)	($14,092)	($18,128)	$0	$0	$0		$0	$0	$0	$213,468	

Page 3

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
March 31, 2026

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

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

$125,337	

$160,500	

$34,843	

$320,679	
Cash - On Hand	---	$2,800	---	$2,800	
Petty Cash	---	$3,481	---	$3,481	
Investments:
State Board - Surplus Funds	
$399,445	
$238,981	
$453,442	
$1,091,867	
Raymond James - Enhanced Savings	$2,352,366	$1,704,575	$340,451	$4,397,392	
Raymond James - Certificate of Deposit	---	$8,015,213	---	$8,015,213	
Raymond James - Money Market Sweep	$625	$0	---	$625	
Receivables
Utility Billing	
$396,983	
---	
---	
$396,983	
Utility Billing-Unbilled AR	$194,500	---	---	$194,500	
FSA Receivable	---	$21,733	---	$21,733	
Due from Other Sources	$87,079	---	---	$87,079	
Due from Other Funds	$4,506	$14,481	$42,058	$61,045	
Noncurrent Assets: Prepaids	
$77,024	
$100,200	
$14,040	
$191,264	
Deposits	$1,000	---	---	$1,000	
Capital Assets:
Land	
$875,488	
$85,000	
---	
$960,488	
Plant-Expansion (Net)	$2,644,763	---	---	$2,644,763	
Maintenance Building (Net)	$26,213	---	---	$26,213	
Equipment (Net)	$3,866,607	$86,562	---	$3,953,169	
Roadways (Net)	---	$3,353,744	---	$3,353,744	
Bridge Facility (Net)	---	$5,970,246	---	$5,970,246	
Improvements Other than Buildings (Net)	$18,297,857	---	---	$18,297,857	
Construction in Progress	$0	$397,460	---	$397,460	
TOTAL ASSETS	$29,349,792	$20,154,976	$884,833	$50,389,602	

LIABILITIES:
Current Liabilities: Accounts Payable	

$180,680	

$30,105	

$1,431	

$212,216	
Due to Other Funds	$54,976	---	---	$54,976	
Noncurrent Liabilities: Prepaid Connection Fees	
$629,153	
---	
---	
$629,153	
Deferred Toll Revenue	---	$515,516	---	$515,516	
TOTAL LIABILITIES	$864,808	$545,622	$1,431	$1,411,860	

NET POSITION
Net Invested in Capital Assets	

$25,710,928	

$9,893,012	

$0	

$35,603,940	
Restricted for Renewal and Replaccement	$2,374,056	$9,466,343	$0	$11,840,399	
Unrestricted	$400,000	$250,000	$883,403	$1,533,403	
TOTAL NET POSITION	$28,484,984	$19,609,355	$883,403	$48,977,742	

(1) Bridge Interlocal Agreement with County.					
(2) Adjustment was made after conversion of new Toll System from bonus dollars.				
	Page 4				

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 03/31/26	ACTUAL THRU 03/31/26	
VARIANCE	

OPERATING REVENUES:
041.300.34300.30000	

Water Revenue	

$1,432,225	

$666,288	

$636,999	

($29,288)	
041.300.34300.50000	Sewer Revenue	$1,194,059	$555,490	$570,851	$15,361	
041.300.34300.76000	Irrigation/Effluent	$2,277,799	$1,059,658	$1,034,330	($25,329)	
041.300.34300.10000	Meter Fees	$25,000	$12,500	$21,573	$9,073	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$23,000	$12,500	$19,500	$7,000	
041.300.36900.10000	CPC Effluent Agreement	$72,000	$36,000	$0	($36,000)	
041.300.34900.10200	Backflow Preventor/Misc.	$2,504	$1,252	$1,572	$320	
041.300.33700.30000	Grant Income	$0	$0	$0	$0	
041.300.36900.10000	Misc. Income / Penalty	$20,000	$10,000	$12,906	$2,906	
TOTAL OPERATING REVENUES		$5,046,588	$2,353,688	$2,297,731	($55,957)	

OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$25,000	
$0	
$25,000	
041.310.51300.31500	Attorney	$10,000	$5,000	$1,288	$3,712	
041.310.51300.32200	Annual Audit	$8,170	$4,085	$570	$3,515	
041.310.51300.34000	Management Fees	$23,755	$11,877	$11,877	$0	
041.310.51300.40000	Travel Expenses	$16,000	$8,000	$5,163	$2,837	
041.310.51300.42000	Postage & Express Mail	$4,000	$2,000	$2,060	($60)	
041.310.51300.42500	Printing & Mailing Utility Bills	$15,000	$7,500	$6,852	$648	
041.310.51300.48000	Advertising Legal & Other	$3,000	$1,500	$2,566	($1,066)	
041.310.51300.49000	Bank Charges	$1,000	$500	$477	$23	
041.310.51300.49100	Contingencies	$7,000	$3,500	$2,279	$1,221	
041.310.51300.51000	Office Supplies and Equipment	$13,000	$6,500	$4,563	$1,937	
041.310.51300.54000	Dues, Licenses & Subscriptions	$15,000	$7,500	$7,737	($237)	
041.310.51300.54200	Permits Fees WTP & WWTP	$8,000	$4,000	$4,600	($600)	
041.310.51300.55000	Land Leases & Easement Fees	$14,000	$7,000	$0	$7,000	
041.310.53600.12000	Salaries, including Overtime	$1,133,760	$566,880	$528,526	$38,354	
041.310.53600.12100	Consulting Fees	$1,500	$750	$0	$750	
041.310.53600.21000	FICA Taxes	$104,194	$52,097	$38,396	$13,701	
041.310.53600.22000	Pension Plan	$113,376	$56,688	$44,317	$12,371	
041.310.53600.23000	Insurance Benefits (Medical)	$147,104	$73,552	$78,634	($5,082)	
041.310.53600.24000	Workers Compensation Insurance	$16,653	$8,326	$13,373	($5,047)	
041.310.53600.25000	Unemployment Benefits	$500	$250	$0	$250	
041.310.53600.25000	Bad Debt Expense	$500	$250	$107	$143	
041.310.53600.41000	Telephone	$62,000	$31,000	$27,511	$3,489	
041.310.53600.41002	Payment Processing Service	$18,000	$9,000	$9,969	($969)	
041.310.53600.44000	Equipment Rentals & Leases	$10,000	$5,000	$4,311	$689	
041.310.53600.45000	Insurance	$185,125	$92,562	$77,220	$15,343	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$10,000	$4,838	$5,162	
041.310.53600.52000	Supplies/Equipment General	$4,000	$2,000	$1,945	$55	
041.310.53600.52010	Tools	$20,000	$10,000	$1,766	$8,234	
041.310.53600.52055	Uniforms/Supplies/Services	$16,000	$8,000	$15,844	($7,844)	
041.310.53600.52100	Fuel for Vehicles	$4,000	$2,000	$5,133	($3,133)	
041.310.53600.54100	Training & Travel Expenses	$6,000	$3,000	$962	$2,038	
TOTAL ADMINISTRATIVE		$2,050,637	$1,025,318	$902,884	$122,435	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 03/31/26	ACTUAL THRU 03/31/26	
VARIANCE	

Water System						
041.320.53600.34800	Water Quality Testing	$25,000	$12,500	$15,977	($3,477)	
041.320.53600.43000	Electric	$149,000	$74,500	$69,478	$5,022	
041.320.53600.43100	Bulk Water Purchases	$20,000	$10,000	$42	$9,958	
041.320.53600.44000	Equipment Rentals & Leases	$500	$250	$0	$250	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$260,000	$130,000	$107,197	$22,803	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$50,000	$25,000	$13,878	$11,122	
041.320.53600.52000	Plant Operating Supplies	$23,000	$11,500	$10,651	$849	
041.320.53600.52200	Chlorine & Other Chemicals	$385,250	$192,625	$194,246	($1,621)	
041.320.53600.61000	Meters New & Replacement	$60,000	$30,000	$43,879	($13,879)	
TOTAL WATER SYSTEM		$972,750	$486,375	$455,346	$31,029	

Sewer System						
041.330.53600.34800	Water Quality Testing	$28,000	$14,000	$9,640	$4,360	
041.330.53600.34900	Sludge Disposal	$190,000	$95,000	$58,584	$36,416	
041.330.53600.43000	Electric	$115,000	$57,500	$38,259	$19,241	
041.330.53600.44000	Equipment Rentals & Leases	$500	$250	$0	$250	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$190,000	$95,000	$111,954	($16,954)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$12,500	$19,788	($7,288)	
041.330.53600.46075	Lift Station Repair and Maintenance	$50,000	$25,000	$16,036	$8,964	
041.330.53600.52000	Plant Operating Supplies	$12,000	$6,000	$6,815	($815)	
041.330.53600.52200	Chlorine & Other Chemicals	$50,000	$25,000	$56,509	($31,509)	
TOTAL SEWER SYSTEM		$660,500	$330,250	$317,585	$12,665	

Irrigation System						
041.340.53600.34800	Water Quality Testing	$500	$250	$0	$250	
041.340.53600.43000	Electric	$70,000	$35,000	$31,056	$3,944	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$220,000	$110,000	$66,394	$43,606	
041.340.53600.44000	Equipment Rentals & Leases	$35,000	$17,500	$10,187	$7,313	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$140,000	$70,000	$33,508	$36,492	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$30,000	$15,000	$15,395	($395)	
041.340.53600.61000	Meters New & Replacement	$50,000	$25,000	$2,696	$22,304	
TOTAL IRRIGATION SYSTEM		$545,500	$272,750	$159,237	$113,513	
						
TOTAL OPERATING EXPENSES		$4,229,387	$2,114,693	$1,835,052	$279,642	
						
OPERATING INCOME (LOSS)		$817,201	$238,994	$462,680	$223,685	

NON OPERATING REVENUE (EXPENSES)	
041.300.36900.10200	Non Operating Revenue	$437,862	$218,931	$0	($218,931)	
041.300.22300.10000	Connection Fees - W/S	($22,000)	($11,000)	$0	$11,000	
041.300.36100.10000	Interest Income	$60,000	$30,000	$44,443	$14,443	
041.310.51300.64000	Capital Improvements	($1,293,063)	($646,532)	($489,849)	$156,683	
TOTAL NON OPERATING REVENUE (EXPENSES)	($817,201)	($408,600)	($419,011)	($10,410)	
					
CHANGE IN NET POSITION	$0	($169,606)	$43,669	($346,009)	

TOTAL NET POSITION - BEGINNING	
$0		
	$28,441,315 		
TOTAL NET POSITION - ENDING	$0		$28,484,984		

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position

041.300.34300.30000	Water Revenue	
041.300.34300.50000	Sewer Revenue	
041.300.34300.76000	Irrigation/Effluent	
041.300.34300.10000	Meter Fees	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	
041.300.36900.10000	CPC Effluent Agreement	
041.300.34900.10200	Backflow Preventor/Misc.	
041.300.36900.10000	Misc. Income / Penalty	
TOTAL OPERATING REV	ENUES	

For the Period Ended March 31, 2026

	OCTOBER	NOVEMBER	DECEMBER	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY	AUGUST	SEPTEMBER		
EXPENDITURE CODE	DESCRIPTION	2025	2025	2025	2026	2026	2026	2026	2026	2026	2026	2026	2026	TOTAL	

OPERATING REVENUES:															
$95,097	$109,221	$110,072	$108,221	$108,901	$105,488	$0	$0	$0	$0	$0	$0	$636,999	
$83,767	$97,666	$99,674	$97,823	$96,641	$95,279	$0	$0	$0	$0	$0	$0	$570,851	
$151,494	$205,344	$206,364	$178,741	$143,936	$148,451	$0	$0	$0	$0	$0	$0	$1,034,330	
$4,341	$1,271	$4,122	$1,140	$1,140	$9,559	$0	$0	$0	$0	$0	$0	$21,573	
$0	$0	$9,000	$0	$0	$10,500	$0	$0	$0	$0	$0	$0	$19,500	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$393	$0	$262	$131	$131	$655	$0	$0	$0	$0	$0	$0	$1,572	
$1,846	$2,205	$4,424	$1,329	$2,014	$1,088	$0	$0	$0	$0	$0	$0	$12,906	
$336,939	$415,707	$433,918	$387,385	$352,762	$371,020	$0	$0	$0	$0	$0	$0	$2,297,731	

OPERATING EXPENSES															
Administrative 041.310.51300.31100	
Engineering	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
041.310.51300.31500	Attorney	$0	$0	$0	$0	$0	$1,288	$0	$0	$0	$0	$0	$0	$1,288	
041.310.51300.32200	Annual Audit	$0	$0	$190	$0	$380	$0	$0	$0	$0	$0	$0	$0	$570	
041.310.51300.34000	Management Fees	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$0	$0	$0	$0	$0	$0	$11,877	
041.310.51300.40000	Travel Expenses	$800	$800	$1,163	$800	$800	$800	$0	$0	$0	$0	$0	$0	$5,163	
041.310.51300.42000	Postage & Express Mail	$219	$429	$503	$507	$180	$223	$0	$0	$0	$0	$0	$0	$2,060	
041.310.51300.42500	Printing & Mailing Utility Bills	$1,154	$1,153	$0	$2,257	$1,148	$1,141	$0	$0	$0	$0	$0	$0	$6,852	
041.310.51300.48000	Advertising Legal & Other	$0	$854	$518	$0	$678	$516	$0	$0	$0	$0	$0	$0	$2,566	
041.310.51300.49000	Bank Charges	$17	$51	$154	$103	$94	$58	$0	$0	$0	$0	$0	$0	$477	
041.310.51300.49100	Contingencies	$155	$349	$470	$972	$242	$90	$0	$0	$0	$0	$0	$0	$2,279	
041.310.51300.51000	Office Supplies and Equipment	$974	$494	$687	$1,014	$723	$671	$0	$0	$0	$0	$0	$0	$4,563	
041.310.51300.54000	Dues, Licenses & Subscriptions	$1,176	$910	$1,955	$343	$3,205	$148	$0	$0	$0	$0	$0	$0	$7,737	
041.310.51300.54200	Permits Fees WTP & WWTP	$0	$0	$4,600	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,600	
041.310.51300.55000	Land Leases & Easement Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.310.53600.12000	Salaries, including Overtime	$86,976	$85,904	$86,905	$92,412	$88,928	$87,401	$0	$0	$0	$0	$0	$0	$528,526	
041.310.53600.21000	FICA Taxes	$6,322	$5,882	$5,972	$6,957	$6,690	$6,573	$0	$0	$0	$0	$0	$0	$38,396	
041.310.53600.22000	Pension Plan	$7,283	$7,205	$7,387	$7,591	$7,478	$7,373	$0	$0	$0	$0	$0	$0	$44,317	
041.310.53600.23000	Insurance Benefits (Medical)	$12,738	$12,941	$12,956	$11,550	$13,260	$15,189	$0	$0	$0	$0	$0	$0	$78,634	
041.310.53600.24000	Workers Compensation Insurance	$4,737	$1,579	$1,579	$1,579	$1,579	$2,321	$0	$0	$0	$0	$0	$0	$13,373	
041.310.53600.25000	Unemployment Benefits	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.310.53600.25000	Bad Debt Expense	$0	$0	$0	$107	$0	$0	$0	$0	$0	$0	$0	$0	$107	
041.310.53600.41000	Telephone	$4,722	$4,472	$4,626	$4,522	$4,479	$4,690	$0	$0	$0	$0	$0	$0	$27,511	
041.310.53600.41002	Payment Processing Service	$1,620	$1,647	$1,670	$1,739	$1,674	$1,618	$0	$0	$0	$0	$0	$0	$9,969	
041.310.53600.44000	Equipment Rentals & Leases	$631	$643	$611	$601	$1,116	$710	$0	$0	$0	$0	$0	$0	$4,311	
041.310.53600.45000	Insurance	$13,033	$12,837	$12,837	$12,837	$12,837	$12,837	$0	$0	$0	$0	$0	$0	$77,220	
041.310.53600.46100	Repair and Maintenance for Vehicles	$482	$3,701	$516	$0	$0	$139	$0	$0	$0	$0	$0	$0	$4,838	
041.310.53600.52000	Supplies/Equipment General	$1,267	$14	$447	$66	$117	$34	$0	$0	$0	$0	$0	$0	$1,945	
041.310.53600.52010	Tools	$250	$0	$0	$1,386	$0	$130	$0	$0	$0	$0	$0	$0	$1,766	
041.310.53600.52055	Uniforms/Supplies/Services	$13,832	$319	$595	$522	$0	$576	$0	$0	$0	$0	$0	$0	$15,844	
041.310.53600.52100	Fuel for Vehicles	$890	$832	$1,211	$714	$740	$746	$0	$0	$0	$0	$0	$0	$5,133	
041.310.53600.54100	Training & Travel Expenses	$0	$0	$412	$300	$0	$250	$0	$0	$0	$0	$0	$0	$962	
TOTAL ADMINISTRATIVE		$161,257	$144,997	$149,943	$150,857	$148,327	$147,503	$0	$0	$0	$0	$0	$0	$902,884	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Water and Sewer Fund-Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

	OCTOBER	NOVEMBER	DECEMBER	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY	AUGUST	SEPTEMBER		
EXPENDITURE CODE	DESCRIPTION	2025	2025	2025	2026	2026	2026	2026	2026	2026	2026	2026	2026	TOTAL	

Water System
041.320.53600.34800	Water Quality Testing	

$1,041	

$461	

$897	

$2,784	

$4,080	

$6,715	

$0	

$0	

$0	

$0	

$0	

$0	

$15,977	
041.320.53600.43000	Electric	$10,533	$10,605	$11,411	$11,722	$12,839	$12,368	$0	$0	$0	$0	$0	$0	$69,478	
041.320.53600.43100	Bulk Water Purchases	$8	$6	$7	$7	$7	$7	$0	$0	$0	$0	$0	$0	$42	
041.320.53600.44000	Equipment Rentals & Leases	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$30,914	$15,170	$12,827	$3,785	$10,226	$34,274	$0	$0	$0	$0	$0	$0	$107,197	
041.320.53600.46050	Distribution System Maintenance Repair and Eq	$0	$3,570	$1,875	$2,869	$2,204	$3,360	$0	$0	$0	$0	$0	$0	$13,878	
041.320.53600.52000	Plant Operating Supplies	$4,185	$4,311	$1,811	$132	$134	$78	$0	$0	$0	$0	$0	$0	$10,651	
041.320.53600.52200	Chlorine & Other Chemicals	$38,287	$29,922	$35,078	$28,684	$31,356	$30,918	$0	$0	$0	$0	$0	$0	$194,246	
041.320.53600.61000	Meters New & Replacement	$0	$8,499	$6,429	$17,700	$11,250	$0	$0	$0	$0	$0	$0	$0	$43,879	
TOTAL WATER SYSTEM	$84,968	$72,545	$70,335	$67,683	$72,096	$87,719	$0	$0	$0	$0	$0	$0	$455,346	

Sewer System
041.330.53600.34800	Water Quality Testing	

$1,353	

$1,059	

$1,708	

$2,976	

$1,218	

$1,324	

$0	

$0	

$0	

$0	

$0	

$0	

$9,640	
041.330.53600.34900	Sludge Disposal	$16,956	$0	$0	$22,040	$0	$19,587	$0	$0	$0	$0	$0	$0	$58,584	
041.330.53600.43000	Electric	$6,567	$6,416	$6,082	$6,320	$6,697	$6,177	$0	$0	$0	$0	$0	$0	$38,259	
041.330.53600.44000	Equipment Rentals & Leases	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$15,816	$31,744	$12,003	$14,767	$21,221	$16,404	$0	$0	$0	$0	$0	$0	$111,954	
041.330.53600.46050	Collection System Maintenance Repair and Equi	$0	$4,130	$0	$37	$15,621	$0	$0	$0	$0	$0	$0	$0	$19,788	
041.330.53600.46075	Lift Station Repair and Maintenance	$0	$3,482	$7,550	$1,395	$1,098	$2,510	$0	$0	$0	$0	$0	$0	$16,036	
041.330.53600.52000	Plant Operating Supplies	$793	$4,412	$664	$132	$692	$123	$0	$0	$0	$0	$0	$0	$6,815	
041.330.53600.52200	Chlorine & Other Chemicals	$4,857	$5,336	$2,141	$3,456	$7,226	$33,494	$0	$0	$0	$0	$0	$0	$56,509	
TOTAL SEWER SYSTEM	$46,342	$56,580	$30,146	$51,123	$53,774	$79,619	$0	$0	$0	$0	$0	$0	$317,585	

Irrigation System
041.340.53600.34800	Water Quality Testing	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
041.340.53600.43000	Electric	$4,488	$5,276	$5,604	$5,249	$0	$10,439	$0	$0	$0	$0	$0	$0	$31,056	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$21,396	$20,201	$24,536	$0	$177	$83	$0	$0	$0	$0	$0	$0	$66,394	
041.340.53600.44000	Equipment Rentals & Leases	$2,318	$2,318	$0	$0	$2,318	$3,235	$0	$0	$0	$0	$0	$0	$10,187	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$2,166	$8,011	$4,804	$7,546	$7,548	$3,434	$0	$0	$0	$0	$0	$0	$33,508	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$0	$4,639	$5,407	$37	$0	$5,313	$0	$0	$0	$0	$0	$0	$15,395	
041.340.53600.61000	Meters New & Replacement	$0	$0	$2,696	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,696	
TOTAL IRRIGATION SYSTEM	$30,368	$40,445	$43,046	$12,831	$10,042	$22,504	$0	$0	$0	$0	$0	$0	$159,237	
														
OPERATING INCOME (LOSS) BEFORE RESERVES	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$0	$0	$0	$0	$0	$0	$462,680	
														
TOTAL OPERATING EXPENSES	$322,935	$314,567	$293,471	$282,494	$284,239	$337,346	$0	$0	$0	$0	$0	$0	$1,835,052	
														
OPERATING INCOME (LOSS)	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$0	$0	$0	$0	$0	$0	$462,680	

NON OPERATING REVENUE (EXPENSES)														
041.300.36900.10200	Non Operating Revenue - Capital Expansion	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.300.33700.30000	Grant Income	$0	$0	$0	$0	$26,395	$0	$0	$0	$0	$0	$0	$0	$26,395	
041.300.22300.10000	Connection Fees - W/S	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
041.300.36100.10000	Interest Income	$8,553	$7,219	$7,168	$7,247	$6,579	$7,678	$0	$0	$0	$0	$0	$0	$44,443	
041.310.51300.64000	Capital Improvements	($45,008)	$0	($109,904)	($99,460)	$0	($235,476)	$0	$0	$0	$0	$0	$0	($489,849)	
TOTAL NON OPERATING REVENUE (EXPENSES)	($36,456)	$7,219	($102,736)	($92,213)	$32,974	($227,799)	$0	$0	$0	$0	$0	$0	($419,011)	
														
CHANGE IN NET POSITION	($22,451)	$108,359	$37,711	$12,677	$101,497	($194,125)	$0	$0	$0	$0	$0	$0	$43,669	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

EXPENSE CODE	
DESCRIPTION	BRIDGE FUND BUDGET	PRORATED BUDGET THRU 03/31/26	ACTUAL THRU 03/31/26	
VARIANCE	

OPERATING REVENUES:						
042.300.34900.10000	Toll Collections/Book Sales	$2,725,000	$1,362,500	$1,302,897	($59,603)	
042.300.36900.10000	Miscellaneous Income	$35,000	$17,500	$37,895	$20,395	
TOTAL OPERATING REVENUES		$2,760,000	$1,380,000	$1,340,792	($39,208)	

OPERATING EXPENSES						
Administrative						
042.310.51300.31100	Engineering	$5,000	$2,500	$0	$2,500	
042.310.51300.31500	Attorney	$5,000	$2,500	$0	$2,500	
042.310.51300.32200	Annual Audit	$6,235	$3,118	$435	$2,683	
042.310.51300.34000	Management Fees	$18,129	$9,064	$9,065	($0)	
042.310.51300.49000	Bank Charges	$3,000	$1,500	$3,426	($1,926)	
042.310.51300.49100	Contingencies	$5,000	$2,500	$1,159	$1,341	
TOTAL ADMINISTRATIVE		$42,364	$21,182	$14,085	$7,097	

Toll Facility						
042.320.54900.12000	Salaries	$839,762	$419,881	$388,431	$31,450	
042.320.54900.12100	Consulting Fees	$1,500	$750	$0	$750	
042.320.54900.21000	FICA Taxes	$73,597	$36,798	$28,747	$8,052	
042.320.54900.22000	Pension Plan	$60,394	$30,197	$24,766	$5,431	
042.320.54900.23000	Insurance Benefits (Medical)	$78,361	$39,180	$43,863	($4,683)	
042.320.54900.24000	Workers Compensation Insurance	$8,871	$4,435	$7,124	($2,688)	
042.320.54900.34300	Contractual Support	$124,970	$62,485	$25,009	$37,476	
042.320.54900.34500	Payroll Processing Fee	$40,000	$20,000	$20,597	($597)	
042.320.54900.34600	Credit Card Processing Fee	$58,000	$29,000	$42,626	($13,626)	
042.320.54900.40000	Travel Expenses	$500	$250	$0	$250	
042.320.54900.41000	Telephone	$15,000	$7,500	$7,918	($418)	
042.320.54900.42500	Printing	$6,000	$3,000	$3,786	($786)	
042.320.54900.43000	Utility Services	$28,000	$14,000	$8,861	$5,139	
042.320.54900.45000	Insurance	$168,295	$84,148	$70,200	$13,948	
042.320.54900.46000	Repairs & Maintenance	$130,000	$65,000	$52,355	$12,645	
042.320.54900.46002	Repairs & Maintenance-Parkway	$200,000	$100,000	$131,657	($31,657)	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2025)	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$6,000	$3,000	$78	$2,922	
042.320.54900.52000	Operating Supplies	$22,000	$11,000	$8,227	$2,773	
TOTAL TOLL FACILITY		$1,861,250	$930,625	$864,245	$66,380	
						
TOTAL OPERATING EXPENSES		$1,903,613	$951,807	$878,329	$73,477	
						
OPERATING INCOME (LOSS)		$856,387	$428,193	$462,463	$34,269	

NON OPERATING REVENUE (EXPENSES)	
042.300.36900.10200	Non Operating Revenue - Capital Expansion	($971,387)	($485,694)	$0	$485,694	
042.300.36100.11000	Interest Income	$280,000	$140,000	$126,358	($13,642)	
042.320.54900.64000	Capital Improvements	($140,000)	($70,000)	($855,172)	($785,172)	
042.310.51300.60002	Parkway Capital Expenditures	($25,000)	($12,500)	$0	($12,500)	
TOTAL NON OPERATING REVENUE (EXPENSES)	($856,387)	($428,193)	($728,814)	($325,620)	
					
CHANGE IN NET POSITION	$0	$0	($266,351)	($291,351)	

TOTAL NET POSITION - BEGINNING	
$0		
$19,875,706		
TOTAL NET POSITION - ENDING	$0		$19,609,355		

Page 9

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

	OCTOBER	NOVEMBER	DECEMBER	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY	AUGUST	SEPTEMBER		
EXPENSE CODE	DESCRIPTION	2025	2025	2025	2026	2025	2025	2025	2025	2025	2025	2025	2025	TOTAL	

OPERATING REVENUES:															
042.300.34900.10000	Toll Collections/Book Sales	$209,942	$203,666	$214,661	$204,691	$208,571	$261,367	$0	$0	$0	$0	$0	$0	$1,302,897	
042.300.36900.10000	Miscellaneous Income	$299	$299	$35,327	$1,519	$103	$347	$0	$0	$0	$0	$0	$0	$37,895	
TOTAL OPERATING REVENUES		$210,241	$203,965	$249,988	$206,210	$208,674	$261,714	$0	$0	$0	$0	$0	$0	$1,340,792	

OPERATING EXPENSES															
Administrative															
042.310.51300.31100	Engineering	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.310.51300.31500	Attorney	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.310.51300.32200	Annual Audit	$0	$0	$145	$0	$290	$0	$0	$0	$0	$0	$0	$0	$435	
042.310.51300.34000	Management Fees	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$0	$0	$0	$0	$0	$0	$9,065	
042.310.51300.49000	Bank Charges	$484	$626	$582	$591	$537	$605	$0	$0	$0	$0	$0	$0	$3,426	
042.310.51300.49100	Contingencies	$109	$149	$318	$315	$57	$211	$0	$0	$0	$0	$0	$0	$1,159	
TOTAL ADMINISTRATIVE		$2,104	$2,286	$2,556	$2,417	$2,395	$2,327	$0	$0	$0	$0	$0	$0	$14,085	

Toll Facility															
042.320.54900.12000	Salaries	$62,615	$67,476	$63,688	$69,906	$63,342	$61,404	$0	$0	$0	$0	$0	$0	$388,431	
042.320.54900.21000	FICA Taxes	$4,663	$4,698	$4,600	$5,265	$4,835	$4,686	$0	$0	$0	$0	$0	$0	$28,747	
042.320.54900.22000	Pension Plan	$3,893	$4,130	$4,436	$4,386	$3,928	$3,993	$0	$0	$0	$0	$0	$0	$24,766	
042.320.54900.23000	Insurance Benefits (Medical)	$5,142	$6,887	$6,415	$9,258	$8,080	$8,080	$0	$0	$0	$0	$0	$0	$43,863	
042.320.54900.24000	Workers Compensation Insurance	$2,523	$841	$841	$841	$841	$1,236	$0	$0	$0	$0	$0	$0	$7,124	
042.320.54900.34300	Contractual Support	$3,253	$3,955	$5,659	$4,009	$4,003	$4,131	$0	$0	$0	$0	$0	$0	$25,009	
042.320.54900.34500	Payroll Processing Fee	$3,640	$3,447	$3,165	$3,687	$3,447	$3,212	$0	$0	$0	$0	$0	$0	$20,597	
042.320.54900.34600	Credit Card Processing Fee	$7,957	$7,225	$6,731	$7,230	$6,698	$6,784	$0	$0	$0	$0	$0	$0	$42,626	
042.320.54900.40000	Travel Expenses	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.320.54900.41000	Telephone	$1,303	$1,314	$1,314	$1,314	$1,314	$1,360	$0	$0	$0	$0	$0	$0	$7,918	
042.320.54900.42500	Printing	$0	$1,983	$0	$0	$1,803	$0	$0	$0	$0	$0	$0	$0	$3,786	
042.320.54900.43000	Utility Services	$2,934	$1,091	$1,197	$1,346	$1,172	$1,121	$0	$0	$0	$0	$0	$0	$8,861	
042.320.54900.45000	Insurance	$14,182	$11,670	$9,336	$11,670	$11,670	$11,670	$0	$0	$0	$0	$0	$0	$70,200	
042.320.54900.46000	Repairs & Maintenance	$6,963	$4,832	$8,554	$16,514	$8,141	$7,351	$0	$0	$0	$0	$0	$0	$52,355	
042.320.54900.46002	Repairs & Maintenance-Parkway	$11,533	$12,213	$52,644	$12,627	$8,762	$33,878	$0	$0	$0	$0	$0	$0	$131,657	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2023)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$0	$0	$0	$0	$0	$78	$0	$0	$0	$0	$0	$0	$78	
042.320.54900.52000	Operating Supplies	$2,165	$550	$1,033	$1,426	$1,511	$1,542	$0	$0	$0	$0	$0	$0	$8,227	
TOTAL TOLL FACILITY		$132,767	$132,312	$169,614	$149,479	$129,547	$150,526	$0	$0	$0	$0	$0	$0	$864,245	
															
TOTAL OPERATING EXPENSES		$134,870	$134,598	$172,171	$151,896	$131,942	$152,853	$0	$0	$0	$0	$0	$0	$878,329	
															
OPERATING INCOME (LOSS)		$75,371	$69,367	$77,818	$54,314	$76,732	$108,860	$0	$0	$0	$0	$0	$0	$462,463	

NON OPERATING REVENUE (EXPENSES)															
042.300.36100.11000	Interest Income	$25,669	$34,709	$38,361	$5,517	$9,976	$12,126	$0	$0	$0	$0	$0	$0	$126,358	
042.320.54900.64000	Capital Improvements	($56,216)	($499,720)	($259,656)	($19,872)	($2,493)	($17,216)	$0	$0	$0	$0	$0	$0	($855,172)	
042.310.51300.60002	Parkway Capital Expenditures	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.300.38300.10000	Intergovernmental Transfer	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
042.300.38100.10000	Transfer to General Fund	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	($30,547)	($465,010)	($221,294)	($14,355)	$7,483	($5,090)	$0	$0	$0	$0	$0	$0	($728,814)	
														
CHANGE IN NET POSITION	$44,824	($395,643)	($143,477)	$39,959	$84,215	$103,770	$0	$0	$0	$0	$0	$0	($266,351)	

Page 10

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

EXPENSE CODE	
DESCRIPTION	STORMWATER FUND BUDGET	PRORATED BUDGET THRU 03/31/26	ACTUAL THRU 03/31/26	
VARIANCE	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$469,536	

$234,768	

$236,893	

$2,125	
043.300.34300.90000	Stormwater Fees-(Outside District)	$2,700	$2,700	$2,938	$238	
043.300.36900.10000	Miscellaneous Income	$0	$0	$0	$0	
TOTAL OPERATING REVENUES		$472,236	$237,468	$239,831	$2,363	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$12,500	

$0	

$12,500	
043.310.51300.31500	Attorney	$5,000	$2,500	$0	$2,500	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$1,000	$500	$0	$500	
043.310.51300.32200	Annual Audit	$3,440	$1,720	$240	$1,480	
043.310.51300.34000	Management Fees	$10,002	$5,001	$5,001	$0	
043.310.51300.35100	Computer Time	$1,000	$500	$0	$500	
043.310.51300.40000	Travel Expenses	$1,000	$500	$363	$137	
043.310.51300.42000	Postage & Express Mail	$500	$250	$0	$250	
043.310.51300.42500	Printing	$500	$250	$0	$250	
043.310.51300.45000	Insurance	$33,659	$16,830	$14,004	$2,825	
043.310.51300.48000	Advertising Legal & Other	$1,000	$500	$0	$500	
043.310.51300.49000	Other Current Charges	$600	$300	$155	$145	
043.310.51300.49100	Contingencies	$5,000	$2,500	$0	$2,500	
043.310.51300.51000	Office Supplies	$1,000	$500	$0	$500	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$500	$0	$500	
043.320.53600.12000	Salaries	$110,996	$55,498	$51,870	$3,628	
043.320.53600.21000	FICA Taxes	$10,304	$5,152	$3,686	$1,466	
043.320.53600.22000	Pension Expense	$11,100	$5,550	$5,433	$117	
043.320.53600.23000	Health Insurance Benefits	$14,402	$7,201	$8,718	($1,517)	
043.320.53600.24000	Workers Comp Insurance	$1,630	$1,630	$1,310	$320	
TOTAL ADMINISTRATIVE		$239,633	$119,882	$90,780	$29,102	
Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$18,000	

$9,000	

$7,207	

$1,793	
043.320.53600.46200	Landscaping	$5,000	$2,500	$0	$2,500	
043.320.53600.46500	Lake Maintenance	$70,000	$35,000	$21,576	$13,424	
043.320.53600.46700	Storm Drain System Maintenance	$60,000	$30,000	$7,850	$22,150	
043.320.53600.49300	Repair and Replacement Equipment	$5,000	$2,500	$756	$1,744	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$5,000	$3,587	$1,413	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$1,500	$0	$1,500	
TOTAL STORMWATER SYSTEM MAINTENANCE	$176,000	$88,000	$40,976	$47,024	
					
TOTAL OPERATING EXPENSES	$415,633	$207,882	$131,755	$76,126	
					
OPERATING INCOME (LOSS)	$56,603	$29,586	$108,075	$78,489	

NON OPERATING REVENUE (EXPENSES)					
043.300.36900.10200	Non Operating Revenue - Capital Expansion	($27,671)	($13,836)	$0	($13,836)	
043.300.36100.10000	Interest Income	$21,068	$10,534	$13,486	$2,952	
043.320.54900.64000	Capital Improvements	($50,000)	($25,000)	$0	$25,000	
043.320.53600.65000	Renewal and Replacement	$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	($56,603)	($28,301)	$13,486	$14,116	
					
CHANGE IN NET POSITION	$0	$1,285	$121,561	$92,605	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$761,842 		
TOTAL NET POSITION - ENDING	$0		$883,403		

Page 11

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended March 31, 2026

	OCTOBER	NOVEMBER	DECEMBER	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY		AUGUST	SEPTEMBER		
EXPENSE CODE	DESCRIPTION	2025	2025	2025	2026	2026	2026	2026	2026	2026	2026		2026	2026	TOTAL	

OPERATING REVENUES:															
043.300.34300.90000	Stormwater Fees	$39,398	$39,413	$39,483	$39,508	$39,508	$39,583	$0	$0	$0		$0	$0	$0	$236,893	
043.300.34300.90001	Stormwater Fees-Outside District	$0	$0	$0	$0	$0	$2,938	$0	$0	$0		$0	$0	$0	$2,938	
043.300.36900.10000	Miscellaneous Income	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL OPERATING REVENUES	$39,398	$39,413	$39,483	$39,508	$39,508	$42,521	$0	$0	$0		$0	$0	$0	$239,831	

OPERATING EXPENSES															
Administrative															
043.310.51300.31100	Engineering/Software Services	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.31500	Attorney	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.32200	Annual Audit	$0	$0	$80	$0	$160	$0	$0	$0	$0		$0	$0	$0	$240	
043.310.51300.34000	Management Fees	$834	$834	$834	$834	$834	$834	$0	$0	$0		$0	$0	$0	$5,001	
043.310.51300.35100	Computer Time	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.40000	Travel Expenses	$0	$0	$363	$0	$0	$0	$0	$0	$0		$0	$0	$0	$363	
043.310.51300.42000	Postage & Express Mail	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.42500	Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.45000	Insurance	$2,334	$2,334	$2,334	$2,334	$2,334	$2,334	$0	$0	$0		$0	$0	$0	$14,004	
043.310.51300.48000	Advertising Legal & Other	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.49000	Other Current Charges	$13	$0	$16	$33	$45	$49	$0	$0	$0		$0	$0	$0	$155	
043.310.51300.49100	Contingencies	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.51000	Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.310.51300.54000	Dues, Licenses & Subscriptions	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.320.53600.12000	Salaries	$8,525	$8,537	$8,754	$8,588	$8,640	$8,827	$0	$0	$0		$0	$0	$0	$51,870	
043.320.53600.21000	FICA Taxes	$601	$544	$561	$652	$656	$671	$0	$0	$0		$0	$0	$0	$3,686	
043.320.53600.22000	Pension Expense	$856	$856	$1,117	$852	$867	$886	$0	$0	$0		$0	$0	$0	$5,433	
043.320.53600.23000	Health Insurance Benefits	$1,309	$1,299	$1,299	$1,802	$1,507	$1,502	$0	$0	$0		$0	$0	$0	$8,718	
043.320.53600.24000	Workers Comp Insurance	$464	$155	$155	$155	$155	$227	$0	$0	$0		$0	$0	$0	$1,310	
TOTAL ADMINISTRATIVE	$14,935	$14,558	$15,512	$15,249	$15,196	$15,330	$0	$0	$0		$0	$0	$0	$90,780	

Stormwater System Maintenance															
043.320.53600.43000	Electric (7 Aerators)	$572	$1,102	$1,501	$1,211	$1,390	$1,431	$0	$0	$0		$0	$0	$0	$7,207	
043.320.53600.46200	Landscaping	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.320.53600.46500	Lake Maintenance	$5,394	$5,394	$5,394	$5,394	$0	$0	$0	$0	$0		$0	$0	$0	$21,576	
043.320.53600.46700	Storm Drain System Maintenance	$0	$0	$7,850	$0	$0	$0	$0	$0	$0		$0	$0	$0	$7,850	
043.320.53600.49300	Repair and Replacement Equipment	$0	$0	$0	$0	$756	$0	$0	$0	$0		$0	$0	$0	$756	
043.320.53600.49200	Repair and Replacement Floating Aerators	$0	$0	$0	$0	$1,822	$1,765	$0	$0	$0		$0	$0	$0	$3,587	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL STORMWATER SYSTEM MAINTENANCE	$5,966	$6,496	$14,745	$6,605	$3,969	$3,195	$0	$0	$0		$0	$0	$0	$40,976	
															
TOTAL OPERATING EXPENSES	$20,901	$21,054	$30,257	$21,854	$19,165	$18,525	$0	$0	$0		$0	$0	$0	$131,755	
															
OPERATING INCOME (LOSS)	$18,497	$18,359	$9,226	$17,654	$20,343	$23,996	$0	$0	$0		$0	$0	$0	$108,075	

NON OPERATING REVENUE (EXPENSES)															
043.300.36100.10000	Interest Income	$2,221	$2,138	$2,154	$2,368	$2,214	$2,391	$0	$0	$0		$0	$0	$0	$13,486	
043.320.53600.64000	Capital Improvements (See Capital Improvements List)	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
043.320.53600.65000	Renewal and Replacement	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	$2,221	$2,138	$2,154	$2,368	$2,214	$2,391	$0	$0	$0		$0	$0	$0	$13,486	
															
CHANGE IN NET POSITION	$20,718	$20,497	$11,380	$20,022	$22,557	$26,387	$0	$0	$0		$0	$0	$0	$121,561	

TOTAL NET POSITION - BEGINNING	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0		
$0	
$0	
$0	
$0	
															
TOTAL NET POSITION - ENDING	$20,718	$20,497	$11,380	$20,022	$22,557	$26,387	$0	$0	$0		$0	$0	$0	$121,561	

Page 12

G.

Dunes CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2026

	
$443,625.67	$16,735.77	$8,537.81	$0.00	$418,352.09	

Date	Gross Assessments	Discounts/	Commissions	Interest	Net Amount Received		Received		Penalties		Paid	 Income		Received

$464,265.00	$464,265.00

								

		

General Fund	 Total 100%	100%

11/17/25	$102,934.92	$4,117.40	$1,976.35	$0.00	$96,841.17	$96,841.17	$96,841.17	
11/26/25	$70,200.00	$2,808.00	$1,347.84	$0.00	$66,044.16	$66,044.16	$66,044.16	
12/15/25	$214,686.56	$8,587.46	$4,121.98	$0.00	$201,977.12	$201,977.12	$201,977.12	
12/22/25	$6,455.26	$193.66	$125.23	$0.00	$6,136.37	$6,136.37	$6,136.37	
01/28/26	$28,245.50	$787.60	$549.16	$0.00	$26,908.74	$26,908.74	$26,908.74	
03/03/26	$12,017.35	$205.20	$236.25	$0.00	$11,575.90	$11,575.90	$11,575.90	
03/27/26	$9,086.08	$36.45	$180.99	$0.00	$8,868.64	$8,868.64	$8,868.64	
								
						$418,352.09	$418,352.09	

Percent Collected	
95.55%							
Balance Due	$20,639.33							

Page 33

H.

DUNES COMMUNITY DEVELOPMENT DISTRICT

Check Run Summary
For the Period March 1, 2026 - March 31, 2026

Fund	Check Numbers	Amount	

General Fund	
7102-7106	
$6,422.62	
Water and Sewer	21797-21870	$330,679.36	
Bridge Fund	9599-9636	$215,404.18	
Stormwater Fund	204-206	$3,988.51	
Total		$556,494.67	

Page 13

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	14
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK..... AMOUNT	#	
3/05/26 00315	3/01/26 15321	202603 320-53800-46200
LAWN ENFORCEMENT AGENCY INC	*		1,800.00	
1,800.00 007102	
- - - - - - - - 3/05/26 00280	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 8311	202603 310-51300-49100
VGLOBALTECH	- - - -
*	- - - - -	- - - - -	- - - - - - - -

146.00 007103	
- - - - - - - - 3/05/26 00141	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/25/26 85968040 202603 320-53800-46000
2/25/26 85970100 202603 320-53800-46000	- - - -
*
*	- - - - -	- - - - -

445.95	- - - - - - - -	
	SVCS MARCH 2026
WM CORPORATE SERVICES INC.				1,594.87 007104	
- - - - - - - - 3/12/26 00129	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 10583	202602 310-51300-31500
CHIUMENTO LAW PLLC	- - - -
*	- - - - -	- - - - -	- - - - - - - -

1,735.00 007105	
- - - - - - - - 3/12/26 00109	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/01/26 792	202603 310-51300-34000
3/01/26 792	202603 310-51300-35100	- - - -
*
*	- - - - -	- - - - -

166.67	- - - - - - - -	
	INFORMATION TECHNOLOGY
3/01/26 792	202603 310-51300-42500	*		94.50		
	COPIES
GOVERNMENTAL MANAGEMENT SERVICES				1,146.75 007106	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - -	- - - - -	- - - - - - - -	

BANK F DUNES - GENERAL FUND

SVCS MARCH 2026

WEB MAINT MARCH 2026

146.00

SVCS MARCH 2026

1,148.92

SVCS FEB 2026

1,735.00

MGMT FEES MARCH 2026

885.58

TOTAL FOR BANK F	6,422.62
TOTAL FOR REGISTER	6,422.62

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	15
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

320-53600-34800	*	1,395.00	
330-53600-34800	*	1,218.40	

3/05/26 00613	3/01/26 903091	202602
DRINKING WATER 3/01/26 903092	202602
WATERWATER
ADVANCED ENVIRONMENTAL LABORATORIES	2,613.40 021797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 01789	3/01/26 1LQR1YKQ 202602 330-53600-52000	*	350.73
PURCHASES FEB 2026
AMAZON CAPITAL SERVICES	350.73 021798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 01714	2/23/26 01558190 202603 310-53600-41000	*	114.99
SVCS MARCH 2026
CHARTER COMMUNICATIONS	114.99 021799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00305	2/20/26 22336058 202602 320-53600-43100	*	2.33
SVCS FEB 2026
2/20/26 22336559 202602 320-53600-43100	*	2.33
SVCS FEB 2026
2/20/26 22338040 202602 320-53600-43100	*	2.33
SVCS FEB 2026
2/20/26 22342983 202602 340-53600-43300	*	176.62
SVCS FEB 2026
CITY OF PALM COAST-UTILITY DEPT.	183.61 021800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00112	2/24/26 CD796634 202603 310-53600-52000	*	14.07
WATER COOLER RENTAL 03/26
CULLIGAN-DAYTONA BEACH	14.07 021801

3/05/26 01265	2/28/26	
	2/28/26	
	2/28/26	
	2/28/26	
	2/28/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
192595	202602 310-53600-44000	*	10.68
COPIER LEASE FEB 2026
192596	202602 310-53600-44000	*	67.54
COPIER LEASE FEB 2026
192597	202602 310-53600-44000	*	41.95
COPIER LEASE FEB 2026
192598	202602 310-53600-44000	*	138.75
COPIER LEASE FEB 2026
192838	202602 310-53600-44000	*	167.00
COPIER LEASE FEB 2026
DOCUMENT TECHNOLOGIES	425.92 021802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00047	3/03/26 91979333 202602 310-51300-42000	*	37.64
DELIVERIES THRU 02/26/26
FEDEX	37.64 021803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00030	2/26/26 2218971	202602 320-53600-61000	*	6,068.00
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	16
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	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	#
2/26/26 2219222	202602 330-53600-46000	*	358.00
SUPPLIES
FERGUSON WATERWORKS	6,426.00 021804

3/05/26 00013	2/24/26	
	2/24/26	
	2/24/26	
	2/24/26	
	2/24/26	
	2/24/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
04682 FE 202602 330-53600-43000	*	131.56
SVCS FEB 2026
49253 FE 202602 330-53600-43000	*	37.54
SVCS FEB 2026
66328 FE 202602 330-53600-43000	*	31.27
SVCS FEB 2026
90108 FE 202602 330-53600-43000	*	31.33
SVCS FEB 2026
90294 FE 202602 330-53600-43000	*	50.19
SVCS FEB 2026
91016 FE 202602 330-53600-43000	*	88.52
SVCS FEB 2026
FLORIDA POWER & LIGHT CO.	370.41 021805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00309	2/27/26 93760	202602 330-53600-52200	*	5,394.00
AQUATIC WEED CNTRL FEB 26
FUTURE HORIZONS, INC.	5,394.00 021806
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00057	2/17/26 98098986 202602 320-53600-46000	*	79.28
SUPPLIES
2/17/26 98098987 202602 320-53600-46000	*	124.96
SUPPLIES
GRAINGER	204.24 021807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00328	2/20/26 93521333 202602 330-53600-46000	*	29.68
SUPPLIES
2/23/26 93521503 202602 330-53600-46000	*	27.11

GRAYBAR ELECTRIC	COMPANY	INC		
- - - - - - - - - - - - - - - - - -	- - - -	- -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	

SUPPLIES

- - - - - - - - - - - - - - - - -
3/05/26 00028	1/27/26 36861
SUPPLIES 2/12/26 36889
SUPPLIES

56.79 021808

202601	310-53600-52000	*	52.04	
202602	320-53600-52000	*	34.41	

- - - - - - - -

HAMMOCK HARDWARE & SUPPLY, INC.	86.45 021809

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00515	2/25/26 7346602	202602 320-53600-52200	*	6,325.45
SUPPLIES
HAWKINS,INC.	6,325.45 021810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 01247	2/28/26 19903014 202603 310-53600-44000	*	171.06
COPIER LEASE MARCH 2026
LEAF	171.06 021811
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	17
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

2/24/26	CO2 BULK
82876375 202602	320-53600-52200	*	1,008.86	
CO2 BULK	
NUCO2	2,187.82	021812	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/05/26	00688	2/26/26	110817	426.88	
SUPPLIES	
2/26/26	110817	853.76	
SUPPLIES	
ODYSSEY MANUFACTURING COMPANY	1,280.64	021813	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/05/26	01398	2/27/26	26357146	202602	320-53600-34800	*	322.00	
SVCS 02/09/26	
2/28/26	26357147 202602	320-53600-34800	*	300.00	
SVCS 02/13/26	
PACE	ANALYTICAL SERVICES, LLC	622.00	021814	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/05/26	00627	2/27/26	18WE1306 202602	330-53600-46050	*	1,790.00	
EXTENDED SERVICE CONTRACT	
2/27/26	18WE1306 202602 320-53600-46050	*	1,790.00	
EXTENDED SERVICE CONTRACT	
RING	POWER CORPORATION	3,580.00	021815	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/05/26	00661	2/28/26	PSINV105 202602 310-51300-54000	*	68.93	
ASSESSMENT BILL FY25-26	
SUNSHINE STATE ONE	CALL OF	FLORIDA	68.93	021816	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - -	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
3/05/26	00978	12/16/25	3220650	202512 320-53600-46000	*	243.25	
TRINOVA-FLORIDA	243.25	021817	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - -	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
3/05/26	01767	2/26/26	50378556 202603 310-53600-44000	*	170.00	
COPIER LEASE MARCH 2026	
WELLS FARGO VENDOR	FIN SVCS LLC	170.00	021818	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
3/12/26	01296	3/05/26	22035011 202602 320-53600-34800	*	2,062.84	
				SVCS FEB	2026																						
AMERICAN	WATER CHEMICALS, INC.	2,062.84	021819	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/12/26	01778	3/10/26	03102026 202603 300-34300-30000	*	128.42	
REFUND-CRDT BAL CLSD ACCT	
EUGENE &	MARGARET BARRY	128.42	021820	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
3/12/26	02132	3/10/26	03102026 202603 300-34300-30000	*	151.51	
REFUND-CRDT BAL CLSD ACCT	
ROBERT &	GAIL COLAVOLPE	151.51	021821	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
3/05/26	01138	2/17/26	82845165	202602	320-53600-52200	*	1,178.96			

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

202602	330-53600-52200	*	
202602	320-53600-52200	*	

GAMMA XL LIQUID

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	18
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

3/12/26

00013	2/27/26 31053 FE 202602 330-53600-43000	*	34.12
SVCS FEB 2026
2/27/26 41474 FE 202602 330-53600-43000	*	36.86
SVCS FEB 2026
2/28/26 00180 FE 202602 330-53600-43000	*	44.21
SVCS FEB 2026
2/28/26 01669 FE 202602 330-53600-43000	*	96.34
SVCS FEB 2026
2/28/26 06441 FE 202602 330-53600-43000	*	229.97
SVCS FEB 2026
2/28/26 06601 FE 202602 320-53600-43000	*	118.30
SVCS FEB 2026
2/28/26 06618 FE 202602 330-53600-43000	*	90.88
SVCS FEB 2026
2/28/26 06682 FE 202602 330-53600-43000	*	31.43
SVCS FEB 2026
2/28/26 09639 FE 202602 320-53600-43000	*	36.52
SVCS FEB 2026
2/28/26 09681 FE 202602 330-53600-43000	*	91.54
SVCS FEB 2026
2/28/26 10476 FE 202602 330-53600-43000	*	32.79
SVCS FEB 2026
2/28/26 38339 FE 202602 320-53600-43000	*	12,683.78
SVCS FEB 2026
2/28/26 54287 FE 202602 330-53600-43000	*	1,397.47
SVCS FEB 2026
2/28/26 54554 FE 202602 330-53600-43000	*	33.11
SVCS FEB 2026
2/28/26 64405 FE 202602 330-53600-43000	*	34.78
SVCS FEB 2026
2/28/26 80187 FE 202602 330-53600-43000	*	34.23
SVDS FEB 2026
2/28/26 83014 FE 202602 330-53600-43000	*	69.04
SVCS FEB 2026
2/28/26 89460 FE 202602 330-53600-43000	*	4,019.31
SVCS FEB 2026
2/28/26 94444 FE 202602 330-53600-43000	*	50.83
SVCS FEB 2026

FLORIDA POWER & LIGHT CO.	19,165.51 021823
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00382	3/01/26 791	202603 310-51300-34000	*	1,979.58
MGMT FEES MARCH 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,979.58 021824
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02133	3/10/26 03102026 202603 300-34300-30000	*	110.26
REFUND-CRDT BAL CLSD ACCT
SAMEER & CINDY HATE	110.26 021825
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	19
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/12/26 00515	1/28/26 7319875	202601 320-53600-52200	*	5,068.60
SUPPLIES
3/04/26 7351210	202603 320-53600-52200	*	2,944.15
SUPPLIES
HAWKINS,INC.	8,012.75 021826
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02058	3/10/26 03102026 202603 300-34300-30100	*	35.22
REFUND-CRDT BAL CLSD ACCT
THOMAS & JANET KIMBLE	35.22 021827
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02108	2/13/26 7629	202602 340-53600-46000	*	2,340.00
PALM TRIMMING
LAWN ENFORCEMENT AGENCY INC	2,340.00 021828
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02134	3/10/26 03102026 202603 300-34300-30000	*	180.17
REFUND-CRDT BAL CLSD ACCT
WILLIAM & TRACEY MARTIN	180.17 021829
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02066	3/10/26 03102026 202603 300-34300-30000	*	242.85
REFUND-CRDT BAL CLSD ACCT
ROBERT & BARBARA MCGRAW	242.85 021830
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 01855	3/04/26 60891731 202603 330-53600-46000	*	183.29
SUPPLIES
3/09/26 61169118 202603 330-53600-46000	*	202.43
SUPPLIES
MCMASTER-CARR	385.72 021831
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00688	3/05/26 111484	202603 330-53600-52200	*	283.36
SUPPLIES
3/05/26 111484	202603 320-53600-52200	*	566.72
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	850.08 021832
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02135	3/10/26 03102026 202603 300-34300-30100	*	17.61
REFUND-CRDT BAL CLSD ACCT
SCOTT & KAREN RUSH	17.61 021833
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02011	2/25/26 60566593 202602 310-51300-51000	*	236.37
SUPPLIES
2/25/26 60566593 202602 310-51300-51000	*	68.55
SUPPLIES
2/25/26 60566594 202602 310-51300-51000	*	106.34
SUPPLIES
2/25/26 60566594 202602 310-51300-51000	*	124.43
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	20
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	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	#
2/25/26 60566594 202602 310-51300-51000	*	50.07
SUPPLIES
STAPLES	585.76 021834
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02090	3/01/26 66219	202603 330-53600-34900	*	19,587.33
MOBILE CENTRIFUGE DEWATER
SYNAGRO TECHNOLOGIES INC	19,587.33 021835
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02091 12/30/25 US-9558	202512 320-53600-46000	*	1,718.08 DUAL SERVER PREMIUM RENEW
12/30/25 US-9558	202512 330-53600-46000	*	1,718.08 DUAL SERVER PREMIUM RENEW
12/30/25 US-9558	202512 340-53600-46000	*	1,718.09 DUAL SERVER PREMIUM RENEW
TRIHEDRAL INC	5,154.25 021836
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 02136	1/07/26 671905	202601 330-53600-46075	*	1,098.49
PURCHASE ORDER#251867
VEGA AMERICAS INC	1,098.49 021837
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 01195	3/18/26 16617	202604 310-51300-54000	*	100.00
SVCS APRIL 2026
ANSWER ALL ANSWERING SERVICE	100.00 021838
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00047	3/17/26 92173811 202603 300-13100-10000	*	251.20
DELIVERIES THRU 03/12/26
3/17/26 92173811 202603 310-51300-42000	*	96.81
DELIVERIES THRU 03/12/26
3/17/26 92173811 202603 310-51300-42000	*	251.20
DELIVERIES THRU 03/12/26
3/17/26 92173811 202603 300-20700-10100	*	251.20-DELIVERIES THRU 03/12/26
FEDEX	348.01 021839
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00309	3/16/26 94002	202603 330-53600-52200	*	26,100.00
CUTRINE FL909 275 GAL TOT
FUTURE HORIZONS, INC.	26,100.00 021840
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00123	3/14/26 14915280 202603 320-53600-46000	*	90.42
SUPPLIES
3/14/26 14915280 202603 330-53600-46000	*	90.42
SUPPLIES
HACH COMPANY	180.84 021841
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00515	3/11/26 7357170	202603 320-53600-52200	*	6,372.70
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	21
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/15/26 7361453	202603 320-53600-52200	*	50.00
SUPPLIES
HAWKINS,INC.	6,422.70 021842
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 01138	3/04/26 83006293 202603 320-53600-52200	*	1,494.86
CO2 BULK
NUCO2	1,494.86 021843
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00688	3/12/26 112137	202603 330-53600-52200	*	379.04
SUPPLIES
3/12/26 112137	202603 320-53600-52200	*	758.08
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	1,137.12 021844
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 01853	3/10/26 1194	202603 320-53600-46000	*	6,800.00
LIFT STATIONS AND VALVES
3/10/26 1195	202603 320-53600-46000	*	6,250.00
RO TRAIN 1 AND 2
SOUTHERN PAINTING & WATERPROOFING	13,050.00 021845
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00214	3/12/26 INV00989 202603 330-53600-46000	*	1,685.00 SUPPLIES
3/12/26 INV00989 202603 330-53600-46000	*	849.95
SUPPLIES
USA BLUEBOOK	2,534.95 021846
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01674	3/23/26 8598	202603 320-53600-46000	*	1,731.63
MEMBREANE REPLACEMENTS
AEREX INDUSTRIES INC	1,731.63 021847
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 02137	3/11/26 3226	202603 310-51300-64005	*	4,362.93
50% DEPOSIT-OZEN AIR TECH
AMERICAN AIR COMPRESSOR LLC	4,362.93 021848
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00355	3/01/26 28728975 202603 310-53600-41000	*	515.48
SVCS MARCH 2026
AT&T MOBILITY	515.48 021849
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00988	3/11/26 34458231 202603 310-53600-41000	*	833.73
SVCS MARCH 2026
AT&T	833.73 021850
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00226	3/25/26 109073	202603 310-53600-41000	*	255.00
SVCS 03/20/2026
ATLANTIC COMMUNICATIONS TEAM	255.00 021851
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	22
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 01968	3/16/26 27635	202603 330-53600-46075	*	2,510.00
SEWER STANDARD CLEANING
ATLANTIC PIPE SERVICES LLC	2,510.00 021852
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00453	4/01/26 APRIL 20 202604 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE 04/26
CORY BRILL	100.00 021853
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01869	3/15/26 01525270 202603 310-53600-41000	*	456.39
SVCS MARCH 2026
CHARTER COMMUNICATIONS	456.39 021854
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00112	3/20/26 CD823216 202603 310-53600-52000	*	20.32
SUPPLIES MAR 2026-CUPS
CULLIGAN-DAYTONA BEACH	20.32 021855
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00030	3/18/26 2219205	202603 330-53600-46000	*	10,650.00
SUPPLIES
3/19/26 2223284	202603 320-53600-46050	*	3,359.50
SUPPLIES
3/19/26 2223284	202603 340-53600-46050	*	3,359.50
SUPPLIES
FERGUSON WATERWORKS	17,369.00 021856
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00515	3/18/26 7364937	202603 320-53600-52200	*	5,338.90
SUPPLIES
HAWKINS,INC.	5,338.90 021857
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 02108	3/11/26 15411	202603 340-53600-46000	*	1,710.00
PALM TREES PRUNING-MAR 26
LAWN ENFORCEMENT AGENCY INC	1,710.00 021858
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00876	3/14/26 253430	202602 320-53600-46000	*	1,252.47

330-53600-46000	*	1,252.47	
340-53600-46000	*	1,252.48	

SVCS FEB 2026
3/14/26 253430	202602
SVCS FEB 2026
3/14/26 253430	202602
SVCS FEB 2026
MCKIM & CREED INC	3,757.42 021859
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01855	3/18/26 61717278 202603 330-53600-46000	*	196.27
SUPPLIES
MCMASTER-CARR	196.27 021860
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01689	4/01/26 APRIL 20 202604 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE 04/26
EARL A.NASH	100.00 021861
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	23
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 01138	3/11/26 83036449 202603 320-53600-52200	*	974.84
CO2 BULK
NUCO2	974.84 021862
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00688	3/19/26 112839	202603 330-53600-52200	*	758.69
SUPPLIES
3/19/26 112839	202603 320-53600-52200	*	1,517.39
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,276.08 021863
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01171	4/01/26 APRIL 20 202604 310-51300-40000	*	500.00
VEHICLE ALLOWANCE 04/2026
GREGORY L. PEUGH	500.00 021864
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01245	4/01/26 APRIL 20 202604 310-51300-40000	*	300.00
VEHICLE ALLOWANCE 04/2026
DAVID C. PONITZ	300.00 021865
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 02065	3/20/26 118ST1-4 202603 310-53600-52055	*	170.99

310-53600-52055	*	242.99	
310-53600-52055	*	161.99	

JOIST
3/20/26 118ST1-4 202603
MARSHALL BROWN 3/20/26 118ST1-4 202603
ZINC
RED WING BUSINESS ADVANTAGE ACCOUNT	575.97 021866
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00131	3/25/26 03252026 202603 300-15100-10000	*	200,000.00
TXFER EXCESS FUNDS TO SBA
3/25/26 03252026 202603 300-15100-10000	V	200,000.00-TXFER EXCESS FUNDS TO SBA
STATE BOARD OF ADMINISTRATION	.00 021867
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 02138	3/24/26 0124870- 202603 310-51300-64010	*	139,953.00

- - - - - - - - 3/26/26 02139	TEXAS UNDERGROUND INC
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 71044131 202603 320-53600-34800	-	-	-	-	-	-	-	-	- -
*	-	-	-	-	-	139,953.00
- - - - - - - - - -	021868
- - -	
	3/16/26 81601567 202603 320-53600-34800									*						2,315.00		
	FLUSH/REFILL WATER HEATER																	
	TOTAL COMFORT SERVICES															2,383.00	021869	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - - - - - - -	- - -	
3/26/26 01845	3/23/26 11133781 202603 310-53600-52100									*						75.17		
	FUEL																	
	WEX BANK (CIRCLE K)															75.17	021870	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - - - - - - -	- - -	

VACHUNTER

REPLACE ALUMINUM ANODE RO

68.00

TOTAL FOR BANK D	330,679.36

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	24
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/05/26 00255	3/02/26 12653	202603 320-54900-46000	*	80.00
PEST CONROL SVCS MAR 2026
ABOVE THE REST PEST CONTROL	80.00 009599
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00132	2/20/26 22335749 202602 320-54900-34300	*	1,156.00
SVCS FEB 2026
CITY OF PALM COAST-UTILITY DEPT.	1,156.00 009600
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00101	2/24/26 CD796069 202603 320-54900-52000	*	71.50
WATER COOLER RENTAL 03/26
CULLIGAN-DAYTONA BEACH	71.50 009601
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00014	2/26/26 02998 FE 202602 320-54900-43000	*	279.62
SVCS FEB 2026
2/26/26 04979 FE 202602 320-54900-43000	*	198.50
SVCS FEB 2026
2/26/26 05950 FE 202602 320-54900-43000	*	693.87

FLORIDA	POWER & LIGHT CO.	1,171.99	009602	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
28775	202602 300-13100-10000	*	380.00	
AUDIT	FYE	09/30/2025	
28775	202602 300-13100-10100	*	170.00	
AUDIT	FYE	09/30/2025	
28775	202602 310-51300-32200	*	290.00	
AUDIT	FYE	09/30/2025	
28775	202602 300-13100-10300	*	160.00	
AUDIT	FYE	09/30/2025	
28775
AUDIT	202602 310-51300-32200	*	170.00	
28775	202602 300-20700-10000	*	170.00-	
AUDIT	FYE	09/30/2025	
28775	202602 310-51300-32200	*	380.00	
AUDIT	FYE	09/30/2025	
28775	202602 300-20700-10000	*	380.00-	
AUDIT	FYE	09/30/2025	
28775	202602 310-51300-32200	*	160.00	
AUDIT	FYE	09/30/2025	
28775	202602 300-20700-10000	*	160.00-	
AUDIT	FYE	09/30/2025	
GRAU	& ASSOCIATES	1,000.00	009603	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - -	- - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
3/05/26 00418	3/01/26	15320	202603 320-54900-46002	*	7,997.00	
SVCS	MARCH 2026	
3/01/26	15322	202603 320-54900-46000	*	1,100.00	
SVCS	MARCH 2026	

3/05/26 00039	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	
	3/02/26	

SVCS FEB 2026

FYE	09/30/2025

LAWN ENFORCEMENT AGENCY INC	9,097.00 009604
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	25
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/05/26 00417	3/22/26 19877650 202602 320-54900-34300	*	167.85
COPIER LEASE FEB 2026
LEAF	167.85 009605

3/05/26 00340	3/03/26	
	3/03/26	
	3/03/26	
	3/03/26	
	3/03/26	
	3/03/26	
	3/03/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
25429	202602 320-54900-34300	*	1,632.90
PROACTIVE IT SVCS FEB 26
25429	202602 300-13100-10000	*	1,632.90
PROACTIVE IT SVCS FEB 26
25429	202602 300-13100-10100	*	50.00
PROACTIVE IT SVCS FEB 26
25429	202602 310-51300-49100	*	50.00
PROACTIVE IT SVCS FEB 26
25429	202602 300-20700-10000	*	50.00-PROACTIVE IT SVCS FEB 26
25429	202602 310-53600-41000	*	1,632.90
PROACTIVE IT SVCS FEB 26
25429	202602 300-20700-10000	*	1,632.90-PROACTIVE IT SVCS FEB 26
MPOWER DATA SOLUTIONS	3,315.80 009606
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00248	3/03/26 18WE1316 202603 320-54900-46000	*	1,973.40
REPAIRS MARCH 2026
RING POWER CORPORATION	1,973.40 009607
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00318	2/26/26 FL122848 202602 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BRDGS
2/26/26 FL122848 202602 320-54900-46002	*	300.00
MECHANCIAL SWEEPING-PRKWY
USA SERVICES OF FLORIDA, INC.	975.00 009608
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/26 00061	2/25/26 85968640 202603 320-54900-46000	*	873.64
SVCS MARCH 2026
WM CORPORATE SERVICES, INC.	873.64 009609
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00124	3/02/26 R544038	202603 320-54900-46000	*	350.00

ALL AMERICAN	AIR	CONDITIONING INC		
- - - - - - - - - - - - - - - -	- -	- - - - - - - - -	-	-	- -	-	-	-	-	-	-	- - - -	
202603 320-54900-52000					*							38.45-	

COMM SVC AGREEMENT A/C

- - - - - - - - - - - - - - - - -
3/12/26 00384	3/01/26 1FR43XWN

202602	320-54900-52000	*	1,026.27	
202602	300-13100-10000	*	525.12	
202602	320-53600-46050	*	183.92	

CREDIT 3/02/26 13D1MP37
SUPPLIES 3/02/26 13D1MP37
SUPPLIES 3/02/26 13D1MP37
SUPPLIES

DUNE -DUNES -	SHENNING

350.00 009610
- - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	26
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/02/26 13D1MP37 202602 330-53600-52000	*	341.20
SUPPLIES
3/02/26 13D1MP37 202602 300-20700-10000	*	525.12-
SUPPLIES
AMAZON CAPITAL SERVICES	1,512.94 009611
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00420	3/01/26 INV14795 202603 320-54900-41000	*	231.88
SVCS MARCH 2026
3/01/26 INV14795 202603 300-13100-10000	*	299.00
SVCS MARCH 2026
3/01/26 INV14795 202603 310-53600-41000	*	299.00
SVCS MARCH 2026
3/01/26 INV14795 202603 300-20700-10000	*	299.00-
SVCS MARCH 2026
BIGLEAF NETWORKS INC/AVIDBANK	530.88 009612
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00396	3/01/26 11365540 202603 320-54900-41000	*	375.00
SVCS MARCH 2026
CHARTER COMMUNICATIONS	375.00 009613
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00014	2/27/26 07438 FE 202602 320-54900-46002	*	37.92
SVCS FEB 2026
2/27/26 25021 FE 202602 320-54900-46002	*	44.08
SVCS FEB 2026
2/27/26 56431 FE 202602 320-54900-46002	*	44.34
SVCS FEB 2026
2/27/26 84435 FE 202602 320-54900-46002	*	39.01
SVCS FEB 2026
FLORIDA POWER & LIGHT CO.	165.35 009614
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00145	3/01/26 790	202603 310-51300-34000	*	1,510.75
MGMT FEES MARCH 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,510.75 009615
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00317	2/27/26 29696	202602 320-54900-42500	*	1,802.97
WINDOW DECAL
G2 I.D. SOURCE, INC.	1,802.97 009616
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00316	2/28/26 86366450 202603 310-51300-49100	*	102.40
PSC SPEC / 5 DRUG-BUND
LABORTORY CORPORATION OF AMERICA	102.40 009617
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00180	4/01/26 COM#7039 202604 300-13100-10000	*	1,578.92
WC FL1 0184401 25-12
4/01/26 COM#7039 202604 300-13100-10100	*	177.51
WC FL1 0184401 25-12
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	27
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
COM#7039 202604 300-13100-10300	*	154.67
WC FL1 0184401 25-12
COM#7039 202604 320-54900-24000	*	841.07
WC FL1 0184401 25-12
COM#7039 202604 320-53800-24000	*	177.51
WC FL1 0184401 25-12
COM#7039 202604 300-20700-10000	*	177.51-
WC FL1 0184401 25-12
COM#7039 202604 310-53600-24000	*	1,578.92
WC FL1 0184401 25-12
COM#7039 202604 300-20700-10000	*	1,578.92-
WC FL1 0184401 25-12
COM#7039 202604 310-53600-24000	*	154.67
WC FL1 0184401 25-12
COM#7039 202604 300-20700-10000	*	154.67-
WC FL1 0184401 25-12
PREFERRED GOVERNMENTAL INSURANCE TS	2,752.17 009618
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00154	3/06/26 89328039 202604 300-13100-10000	*	14,017.98

	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	

HEALTH INS APRIL 2026
89328039 202604 300-13100-10100	*	1,496.16
HEALTH INS APRIL 2026
89328039 202604 320-54900-23000	*	7,135.15
HEALTH INS APRIL 2026
89328039 202604 300-13100-10300	*	1,294.98
HEALTH INS APRIL 2026
89328039 202604 320-53800-23000	*	1,496.16
HEALTH INS APRIL 2026
89328039 202604 300-20700-10000	*	1,496.16-HEALTH INS APRIL 2026
89328039 202604 310-53600-23000	*	14,017.98
HEALTH INS APRIL 2026
3/06/26 89328039 202604 300-20700-10000	*	14,017.98-HEALTH INS APRIL 2026
3/06/26 89328039 202604 320-53600-23000	*	1,294.98
HEALTH INS APRIL 2026
3/06/26 89328039 202604 300-20700-10000	*	1,294.98-HEALTH INS APRIL 2026
UNITED HEALTHCARE	23,944.27 009619
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00153	3/11/26 14	202602 320-54900-64000	*	2,492.50
SVCS FEB 2026
KISINGER CAMPO & ASSOCIATES CORP.	2,492.50 009620
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00418	3/11/26 15410	202603 320-54900-46002	*	2,670.00
PALM PRUNING 03/11/26
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	28
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/11/26 15413	202603 320-54900-46002	*	510.00
PALM PRUNING 03/11/26
3/11/26 15416	202603 320-54900-46002	*	899.99
IRRIGTION REPAIR 03/11/26
LAWN ENFORCEMENT AGENCY INC	4,079.99 009621
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00409	3/10/26 PO261910 202603 320-54900-46002	*	500.00
MOSS REMOVAL
OLD CITY TREE LLC	500.00 009622
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00410	3/11/26 68757631 202602 320-54900-34300	*	742.59
SVCS FEB 2026
ACC BUSINESS	742.59 009623
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00416	3/10/26 214559 # 202603 320-54900-64000	*	11,272.11
PO#214559 PMT #9
BESCH AND SMITH CIVIL GROUP INC	11,272.11 009624

3/26/26 00173	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4873 MAR 202603 320-54900-34300	*	19.98
PURCHASES THRU 03/18/26
4873 MAR 202603 320-54900-41000	*	359.90
PURCHASES THRU 03/18/26
4873 MAR 202603 300-13100-10000	*	9.90
PURCHASES THRU 03/18/26
4873 MAR 202603 310-51300-41000	*	359.89
PURCHASES THRU 03/18/26
4873 MAR 202603 310-51300-54000	*	349.99-
PURCHASES THRU 03/18/26
4873 MAR 202603 300-20700-10000	*	9.90-
PURCHASES THRU 03/18/26
BUSINESS CARD	389.78 009625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00375	3/03/26 06440630 202603 320-54900-41000	*	393.18
SVCS MARCH 2026
CHARTER COMMUNICATIONS	393.18 009626

3/26/26 00382	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4859 MAR 202603 310-51300-49100	*	590.12
PURCHASES THRU 03/19/26
4859 MAR 202603 300-20700-10000	*	590.12-
PURCHASES THRU 03/19/26
4859 MAR 202603 320-54900-46000	*	355.32
PURCHASES THRU 03/19/26
4859 MAR 202603 320-54900-34300	*	239.60
PURCHASES THRU 03/19/26
4859 MAR 202603 300-13100-10100	*	590.12
PURCHASES THRU 03/19/26
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	29
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	

3/19/26 4859 MAR 202603 300-13100-10000	*	2,563.11 PURCHASES THRU 03/19/26
4859 MAR 202603 330-53600-46000	*	1,247.84 PURCHASES THRU 03/19/26
4859 MAR 202603 310-51300-42000	*	20.07
PURCHASES THRU 03/19/26
4859 MAR 202603 310-53600-46100	*	139.35
PURCHASES THRU 03/19/26
4859 MAR 202603 310-53600-54100	*	250.00
PURCHASES THRU 03/19/26
4859 MAR 202603 310-51300-48000	*	516.31
PURCHASES THRU 03/19/26
4859 MAR 202603 310-51300-54000	*	299.42
PURCHASES THRU 03/19/26
4859 MAR 202603 310-51300-49100	*	90.12
PURCHASES THRU 03/19/26
3/19/26 4859 MAR 202603 300-20700-10000	*	2,563.11-PURCHASES THRU 03/19/26
CHASE CARD SERVICES	3,748.15 009627
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00353	3/24/26 193054	202603 320-54900-34300	*	19.10
PRINT CARTRIDGES
DOCUMENT TECHNOLOGIES	19.10 009628
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00251	3/23/26 46812	202603 320-54900-46000	*	599.47
SVCS 03/12/26
ECONOMY ELECTRIC COMPANY	599.47 009629

3/26/26 00367	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	
	3/19/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794591 202604 300-13100-10000	*	1,080.37
INS APRIL 2026
96794591 202604 300-13100-10100	*	94.16
INS APRIL 2026
96794591 202604 320-54900-23000	*	386.81

300-13100-10300	*	90.23	
320-53800-23000	*	94.16	
300-20700-10000	*	94.16-	
310-53600-23000	*	1,080.37	
300-20700-10000	*	1,080.37-	

INS APRIL 2026
96794591 202604
INS APRIL 2026
96794591 202604
INS APRIL 2026
96794591 202604
INS APRIL 2026
96794591 202604
INS APRIL 2026
96794591 202604
INS APRIL 2026
96794591 202604 320-53600-23000	*	90.23
INS APRIL 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	30
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/19/26 96794591 202604 300-20700-10000	*	90.23-
INS APRIL 2026
HUMANA HEALTH PLAN INC	1,651.57 009630
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00418	3/11/26 15415	202603 320-54900-46002	*	5,787.91
IRRIGATION SVCS MAR 2026
LAWN ENFORCEMENT AGENCY INC	5,787.91 009631

3/26/26 00180	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
67910	202603 300-13100-10000	*	741.79
#WC FL10184401 24-11
67910	202603 300-13100-10100	*	83.40
#WC FL10184401 24-11
67910	202603 300-13100-10300	*	72.67
#WC FL10184401 24-11
67910	202603 320-54900-24000	*	395.14
#WC FL10184401 24-11
67910	202603 320-53800-24000	*	83.40
#WC FL10184401 24-11
67910	202603 300-20700-10000	*	83.40-
#WC FL10184401 24-11
67910	202603 310-53600-24000	*	741.79
#WC FL10184401 24-11
67910	202603 300-20700-10000	*	741.79-
#WC FL10184401 24-11
67910	202603 310-53600-24000	*	72.67
#WC FL10184401 24-11
67910	202603 300-20700-10000	*	72.67-
#WC FL10184401 24-11
PREFERRED GOVERNMENTAL INSURANCE TS	1,293.00 009632

3/26/26 00395	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	
	3/18/26	

300-13100-10000	*	1,068.06	
300-13100-10100	*	111.58	
300-13100-10300	*	101.66	
320-54900-23000	*	548.65	
320-53800-23000	*	111.58	
300-20700-10000	*	111.58-	
310-53600-23000	*	1,068.06	
300-20700-10000	*	1,068.06-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
1169281- 202604
INS APRIL 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	31
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/18/26 1169281- 202604 320-53600-23000	*	101.66
INS APRIL 2026
3/18/26 1169281- 202604 300-20700-10000	*	101.66-
INS APRIL 2026
PRINCIPAL LIFE INSURANCE COMPANY	1,829.95 009633
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00193	3/26/26 03262026 202603 300-15100-11000	*	125,000.00

- - - - - - - - 3/26/26 00318	STATE BOARD OF ADMINISTRATION
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 FL122852 202603 320-54900-46000	-	-	-	-	- -
*	-	-	-	-	-	-	125,000.00
- - - - - - - - -	009634
- - -	
	3/16/26 FL122852 202603 320-54900-46002					*							300.00		
	MECHANICAL SWEEPING-PRKWY														
	3/23/26 FL122853 202603 320-54900-46000					*							675.00		
	MECHANCIAL SWEEPING-BRDGS														
	3/23/26 FL122853 202603 320-54900-46002					*							300.00		
	MECHANCIAL SWEEPING-PRKWY														
	USA SERVICES OF FLORIDA, INC.												1,950.00	009635	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	- -	-	-	-	-	-	-	- - - - - - - - -	- - -	
3/26/26 00377	3/23/26 11136212 202603 320-54900-46000					*							55.00		
	FUEL														
	3/23/26 11136212 202603 300-13100-10000					*							670.97		
	FUEL														
	3/23/26 11136212 202603 310-53600-52100					*							670.97		
	FUEL														
	3/23/26 11136212 202603 300-20700-10000					*							670.97-		
	FUEL														

TXFER EXCESS FUNDS SBA

MECHANICAL SWEEPING-BRDGS

675.00

WEX BANK (RACETRAC)	725.97 009636
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	215,404.18
TOTAL FOR REGISTER	215,404.18

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	32
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	DUNES CDD - STORMWATER FUND
BANK S DUNES-STORMWATER FND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

320-53600-43000	*	237.36	
320-53600-43000	*	240.84	
320-53600-43000	*	226.84	
320-53600-43000	*	654.46	
320-53600-43000	*	30.80	

3/12/26 00005	2/27/26 00560 FE 202602
SVCS FEB 2026
2/27/26 03229 FE 202602
SVCS FEB 2026
2/27/26 22538 FE 202602
SVCS FEB 2026
2/27/26 74516 FE 202602
SVCS FEB 2026
2/27/26 84228 FE 202602
SVCS FEB 2026
FLORIDA POWER & LIGHT CO	1,390.30 000204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00003	3/01/26 789	202603 310-51300-34000	*	833.50
MGMT FEES MARCH 2026
GOVERNMENTAL MANAGEMENT SERVICES	833.50 000205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00004	3/12/26 93932	202603 320-53600-49200	*	1,764.71
REPAIRS-KASCO FOUNTAIN
FUTURE HORIZONS INC	1,764.71 000206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK S	3,988.51
TOTAL FOR REGISTER	3,988.51

DUNE -DUNES -	SHENNING