Dunes
Community Development District

June 12, 2026

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
June 12, 2026	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida

Roll Call

Minutes

Approval of the Minutes of the May 8, 2026 Meeting

Acceptance of the Minutes of the May 8, 2026 Audit Committee Meeting

Audience Comments
Reports and Discussion Items
Rate Presentation by CDM-Smith

Old Business

Discussion of Investments
Discussion of the Fiscal Year 2027 Budget

Discussion of Bridge / Intersection / Roadways

Discussion of Parkway Trees

Ratification of Engagement Letter with Grau & Associates for the Fiscal Year 2026 Audit Report
Discussion of Golf Tournament at Hammock Beach
Discussion of Stormwater Utility
Staff Reports

Attorney

Engineer
Engineer’s Report

Lift Station 11 Rehabilitation Bids

Manager
Bridge Report for April

Additional Budget Items Report
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: July 10, 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, May 8, 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

Also present were:

Greg Peugh	District Manager
Darrin Mossing	District Representative
Dave Ponitz	District Utilities Manager
Daniel Harvey	GMS
Joe Schofield	Continuing Services Engineering Consultant

The following is a summary of the discussions and actions taken at the May 8, 2026 meeting.

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

SECOND ORDER OF BUSINESS	Minutes
A. Approval of the Minutes of the April 10, 2026 Meeting
Mr. Crahan provided corrections to the minutes, which will be included in the final version.

On MOTION by Mr. Crahan seconded by Mr. Porter with all in favor the April 10, 2026 meeting minutes were approved as revised.

Acceptance of the Audit Committee’s Recommendation
Mr. Crahan asked that the audit firm be held to the statutory requirement to submit the audit report to the Auditor General by June 30, 2027.

On MOTION by Mr. DeGovanni seconded by Mr. White with all in favor accepting the audit committee’s recommendation to rank Grau & Associates #1 and McIntosh CPA #2 was approved.

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

FOURTH ORDER OF BUSINESS	Reports and Discussion Items
B. Consideration of Resolution 2026-03, Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing Date
The proposed budget for fiscal year 2027 was presented to the Board for their review. Mr. Peugh recommended keeping the consumption tier ranges for each of the golf courses the same based on his review of the extensive research done in 2002 when the rates were initially set. The rates will be increased.

On MOTION by Mr. DeGovanni seconded by Mr. Porter with all in favor Resolution 2026-03, approving the proposed budget and setting a public hearing for August 14, 2026 at 9:30 a.m. was approved.

Old Business
The board questioned whether the grant funds were included in the budget under non-operating revenue.
The non-operating revenue only includes a transfer of surplus funds.
The board inquired about the need for pursuing a line of credit for short-term monetary needs.
Mr. Mossing contacted Regions Bank and was advised the fee for a $1 million line of credit would be around $10,000.
The Board felt it best to pursue a line of credit when it is actually needed due to the cost of keeping a line of credit open.

Discussion of the Golf Tournament at Hammock Beach
There being no new updates on the golf tournament, the next item followed.

Discussion of Stormwater Utility
Mr. Peugh stated that he is continuing to work on the stormwater roll that will be submitted to the county along with the final budget.
Mr. Crahan asked if there is a preventative maintenance plan.
Mr. Peugh responded that documents are being put together to bid out services to identify and inspect the entirety of the stormwater system to determine and prioritize its needs.

Discussion of Bridge Accident Mediation
Mr. Peugh reported that the bridge accident case has been settled for a sum of $65,000. The District owes $25,000 of that amount, which is the insurance policy deductible.
Discussion of Bridge / Intersection
Mr. Peugh stated that the SunPass kickoff meeting had just occurred.
Next, Mr. Peugh reported the property next to the Toll Facility (the old tennis courts) has been sold.

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

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 down 1.54%, and revenue was down 1.34% from April of 2025.
There are 29,818 accounts.
There are 18,650 web users.
There were $38,884 in credit card transactions.
There were 393 new bridge pass accounts added.

Miscellaneous Items
Mr. Peugh reported that there were 30 residential over capacity letters sent out; 18 were rescinded, one has paid, two have been suspended until more data is provided, and eight are outstanding.
Next, Mr. Peugh stated that the trees along Hammock Dunes Parkway have been fertilized.
Mr. Crahan stated that they still do not look good. Mr. Peugh will have them looked at again.
Next, Mr. Peugh reported that Palm Coast has not paid the $72,000 owed for renting use of the pipe, so he has deducted that amount from what the District pays to Palm Coast. Palm Coast has asked if the District would prefer to pay a reduced rate. There was no interest amongst the board.
Next, Mr. Peugh reported a request was made to the city to investigate the timing of the Palm Harbor traffic light.
Lastly, Mr. Peugh informed the Board that the European Village has submitted the required proof of insurance and it is valid for 1 year.

Additional Budget Items Report
Included on the additional budget items report were a new motor and pump bowl for Well 4 totaling $49,370, two prominent chemical pumps totaling $7,294.52, two Rosemount flow meters totaling $12,240, the La Costa reclaim main repair totaling $3,500, and office plant replacements that died due to the freeze totaling $4,983.60.

Report on the Numbers of Registered Voters
Mr. Peugh informed the Board there are 2,880 registered voters reported to be residing within the District’s boundaries.

Reminder of Upcoming General Election
The qualifying period for the seats up for election in November is June 8th through June
12th.

SIXTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
There being none, the next item followed.

Follow Up-Items
The Grau auditing letter of understanding is to include a clause stating that the audit will be submitted by the statutory deadline. This was completed.
The next version of the preliminary budget is to include what various percent increases in salaries equate to in total dollars. This is in the draft budget.
Two trees south of the Discovery Gate need to be examined for health. A report from Old City Tree is included in the Board packet.
Staff is to pursue obtaining a backup well site from the County. The County has been contacted and the process is ongoing.

SEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
Copies of the financial statements as of March 31, 2026 were included in the agenda package for the Board’s review along with a copy of the check register totaling $556,494.67.

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

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting: June 12, 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. DeGovanni seconded by Mr. White with all in favor the meeting was adjourned.

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

MINUTES OF MEETING
DUNES COMMUNITY DEVELOPMENT DISTRICT

The Dunes Community Development District audit committee met Friday, May 8, 2026 at 9:30 a.m. at the Dunes CDD Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida.

Present were:

George DeGovanni	Audit Committee
Gary M. Crahan	Audit Committee
Kevin Porter	Audit Committee
Bill White	Audit Committee
Greg Peugh	District Manager
Darrin Mossing	District Representative
Daniel Harvey	District Representative

The following is a summary of the discussions and actions taken at the May 8, 2026 audit committee meeting.

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

SECOND ORDER OF BUSINESS	Approval of Auditor Selection Evaluation
Criteria
Two proposals were presented for the committee’s consideration from Grau & Associates and McIntosh CPA. Each of the committee members scored the proposals on the criteria approved at a previous meeting. Following a lengthy discussion on the audit process and the proposals, the committee’s combined scores came to 356 for Grau & Associates and 308 for McIntosh CPA.
Mr. Crahan stated that it needs to be made clear to Grau & Associates that the audit report is due to be submitted to the Auditor General by June 30, 2027.

THIRD ORDER OF BUSINESS	Other Business
There being none, the next item followed.

May 8, 2026	Dunes CDD

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. DeGovanni seconded by Mr. White with all in favor the audit committee meeting was adjourned.

2

C.

Dunes Community Development District
Rate Projection Update

Overview

Comparison of Current Projections to Scenario 2b (2024)

Adjustments to Projections from April Meeting
CPI Adjustment
Golf Courses - Reclaimed Base Charge
Updated CIP

Update of Projections

Discussion, Next Steps

June 2026

▬ In May Board meeting, the Board requested several evaluations:
- Comparison of current projections to the originally developed Scenario 2B (2024)
- Addition of $150,000 capital project for Well 5 Acidification in FY 27. Addition of
$150,000 every 5 years for other wells.
- Adjust proposed rate schedule to increase rates by a minimum adjustment
consistent with the Consumer Price Index (CPI) increase
- Adjust the reclaimed base charge for Ocean Hammock Golf Course (OHGC) to align with the reclaimed base charge for Hammock Dunes Golf Course (HDGC), phased in over 3 years
- Maintain existing reclaimed commodity rate tier consumption thresholds for Golf
Courses
- Maintain proposed reclaimed commodity rate increases for Golf Courses to align with 50% residential rates
- Review of rate schedule with FY 27 proposed rates

2024 –
Scenario 2b

Current Projection

▬ Board recommended adjustment to proposed rate schedule to increase rates by CPI adjustment factor, at a minimum
▬ For FY 27, would apply to Residential reclaimed commodity tier rates
(previously 0% increase in proposed rate schedule)
▬ CPI for All Urban Consumers, US City Average – 2.7% increase

FY 2027	No CPI Increase	With CPI Increase	Difference (Increase)	
Residential Reclaimed Commodity Revenue	$1,521,280	$1,562,005	$40,725	
				
Residential Reclaimed Commodity Rate				
Tier 1	$2.00	$2.05	$0.05	
Tier 2	$3.00	$3.08	$0.08	
Tier 3	$4.00	$4.11	$0.11	
				
Monthly Bill – Small Lot	$152.31	$153.81	$1.50	

▬ Board should also consider impact of rate increases for reclaimed commodity rates for golf courses
- Proposed rate schedule was driven by Board decision to align golf course reclaimed commodity rates to 50% residential by FY 29
- Increase in residential reclaimed commodity rate by CPI adjustment would require proportionally higher increase to golf course rates to align

	Proposed	Adjusted for CPI Evaluation	
Golf Courses – Reclaimed Commodity Increases	FY 27 and FY 28	FY 27 and FY 28	
Tier 1	31.7%	34.8%	
Tier 2	39.9%	43.3%	
Tier 3	22.2%	25.4%	
			
Increase to Revenue		$20,729	

▬ Board recommended adjustment to proposed rates to align the reclaimed monthly base charge for the Golf Courses
▬ Currently, each golf course is being charged different monthly base
charge
▬ Evaluation focuses on aligning the base charge over a 3-year period (FY 27-29), while maintaining the proposed 9.5% annual rate increases

	2026 (Current)	2027	2028	2029	
Monthly Base Charge – 2024 – Scenario 2b					
Hammock Dunes Golf Course (HDGC)	$12,467	$13,652	$14,949	$16,369	
Ocean Hammock Golf Course (OHGC)	$2,805	$3,072	$3,363	$3,683	
					
Monthly Base Charge – Board Proposed					
Hammock Dunes Golf Course (HDGC)	$12,467	$13,652	$14,949	$16,369	
Ocean Hammock Golf Course (OHGC)	$2,805	$7,326	$11,848	$16,369	
					
Annual Base Charge Revenue – 2024 – Scenario 2b					
Hammock Dunes Golf Course (HDGC)	$149,610	$163,822	$179,386	$196,427	
Ocean Hammock Golf Course (OHGC)	$33,662	$36,860	$40,362	$44,196	
Annual Revenue – 2024 – Scenario 2b	$183,272	$200,682	$219,747	$240,623	
					
Annual Base Charge Revenue – Board Proposed					
Hammock Dunes Golf Course (HDGC)	$149,610	$163,822	$179,386	$196,427	
Ocean Hammock Golf Course (OHGC)	$33,662	$87,917	$142,172	$196,427	
Annual Revenue – Board Proposed	$183,272	$251,740	$321,558	$392,854	

▬ Additional project for Well 5 Acidification added to FY 27 - $150,000
▬ Additional Well project every 5 years - $150,000 each

▬ RO Feed Pump project bids expected soon
- Project cost and cash flow still in draft status.
- Total Project Forecast Cost $2,788,063 for FY 2026 and FY 2027
- Total Project Cost Estimate at 100% Design $2,666,456 for FY 2026 and FY 2027

▬ Projections impacted by financing approach for capital spending
- $2.6M in capital spending projected for FY 27

▬ Board discussed borrowing from the Bridge Fund for the $1.82M RO Feed Pump project
- Payback over 20 years; 1.6% rate

▬ Borrowing from Bridge Fund results in projected 239 days cash on hand at end of 2027
- Evaluation assumes borrowing so as not to deplete fund balances to an unacceptable level

	2027	
Operating Expenses	$4,610,401	
Debt Service/Payback of Borrowing	$0	
Less: Miscellaneous Revenue	($200,404)	
Requirement Before Capital	$4,409,997	
		
Rate Revenue	$5,368,722	
Less: Requirement Before Capital	($4,409,997)	
Operating Surplus	$958,725	
Non-Operating Revenue	$38,000	
Annual Revenue Available for Capital	$996,725	
		
Capital Spending	$2,663,542	
Financed through Borrowing – Bridge Fund	($1,820,000)	
Cash Funded Capital	$843,542	
		
Annual Revenue Available for Capital	$996,725	
Less: Cash Funded Capital	($843,542)	
Projected - (Use of)/Deposit to Fund	$153,183	
		
Starting Fund Balance	$2,866,103	
Change in Balance	$153,183	
Ending Fund Balance	$3,019,286	
		
Days Cash on Hand (Year End)	239	

▬ Assumes future bond issuance of $18M in 2030/2031 timeframe
- Debt service payment projected to begin in 2030

▬ Borrowing $1.82M from Bridge Fund in 2027 results in projected days cash on hand between 175-240 days for forecast period

Schedule	Rate Category	2027	2028	2029	2030	2031	
A1	All Water Service Rates	9.5%	9.5%	9.5%	9.5%	4.0%	
A2	All Wastewater Service Rates	9.5%	9.5%	9.5%	9.5%	4.0%	
A3.a. & b.	Reclaimed – Individual and Master Meter:
Minimum Monthly Rate	9.5%	9.5%	9.5%	9.5%	4.0%	
A3.a. & b.	Reclaimed - Individual and Master Meter: Commodity Rate – Tier 1	2.7%	2.7%	2.7%	4.0%	4.0%	
A3.a. & b.	Reclaimed - Individual and Master Meter: Commodity Rate – Tier 2	2.7%	2.7%	2.7%	4.0%	4.0%	
A3.a. & b.	Reclaimed - Individual and Master Meter: Commodity Rate – Tier 3	2.7%	2.7%	2.7%	4.0%	4.0%	
A3.c.	Reclaimed – Golf Courses: Minimum Monthly Rate (HDGC)	9.5%	9.5%	9.5%	9.5%	4.0%	
A3.c.	Reclaimed – Golf Courses: Minimum Monthly Rate (OHGC)	161.2%	61.7%	38.2%	9.5%	4.0%	
A3.c.	Reclaimed - Golf Courses:
Commodity Rate – Tier 1	34.8%	34.8%	2.7%	4.0%	4.0%	
A3.c.	Reclaimed - Golf Courses: Commodity Rate – Tier 2	43.3%	43.3%	2.7%	4.0%	4.0%	
A3.c.	Reclaimed - Golf Courses: Commodity Rate – Tier 3	25.4%	25.4%	2.7%	4.0%	4.0%	

	2027	2028	2029	2030	2031	
Operating Expenses	$4,610,401	$4,790,693	$4,978,140	$5,173,034	$5,375,677	
Debt Service/Payback of Borrowing	$0	$106,799	$106,799	$1,397,329	$1,562,684	
Less: Miscellaneous Revenue	($200,404)	($210,244)	($220,609)	($231,529)	($243,034)	
Requirement Before Capital	$4,409,997	$4,687,247	$4,864,329	$6,338,834	$6,695,327	
						
Rate Revenue	$5,368,722	$5,904,240	$6,407,576	$6,944,276	$7,258,914	
Less: Requirement Before Capital	($4,409,997)	($4,687,247)	($4,864,329)	($6,338,834)	($6,695,327)	
Operating Surplus	$958,725	$1,216,994	$1,543,247	$605,442	$563,587	
Non-Operating Revenue	$38,000	$38,000	$38,000	$38,000	$115,000	
Annual Revenue Available for Capital	$996,725	$1,254,994	$1,581,247	$643,442	$678,587	
						
Capital Spending	$2,663,542	$1,130,854	$1,290,493	$16,940,295	$2,234,538	
Financed through Borrowing - Bridge Fund	($1,820,000)	$0	$0	$0	$0	
Financed through Borrowing - Conventional Bond	$0	$0	$0	($16,037,569)	($2,054,894)	
Cash Funded Capital	$843,542	$1,130,854	$1,290,493	$902,726	$179,644	
						
Annual Revenue Available for Capital	$996,725	$1,254,994	$1,581,247	$643,442	$678,587	
Less: Cash Funded Capital	($843,542)	($1,130,854)	($1,290,493)	($902,726)	($179,644)	
Projected - (Use of)/Deposit to Fund	$153,183	$124,139	$290,754	($259,284)	$498,943	
						
Starting Fund Balance	$2,866,103	$3,019,286	$3,143,426	$3,434,179	$3,174,896	
Change in Balance	$153,183	$124,139	$290,754	($259,284)	$498,943	
Ending Fund Balance	$3,019,286	$3,143,426	$3,434,179	$3,174,896	$3,673,839	
						
Days Cash on Hand (Year End)	239	234	247	176	193	

▬ Bridge Fund borrowing of $1.8M in 2027
▬ Conventional bond borrowing of $18M in 2030/2031

D.

Fiscal Year 2027 Budget

June 12, 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	

  

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2025		FY 2026		4/30/2026	

 
REVENUES

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

$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP

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

from	from	from	from	Review prev. FY	 prev. FY	 prev. FY	prev. FY

$464,265	$0	0.00%	$0	0.00%	

      

$464,265	$464,265	$0	0.00%	$0	0.00%	

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

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

$11,200	
$857	
$12,005	
$19,514	
$19,456	
$5,615	
$10,805	
$1,050	
$0	
$3,326	
$1,809	
$30,635	
$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	

$6,800	
$520	
$7,052	
$23,878	
$25,274	
$340	
$6,199	
$1,167	
$447	
$2,151	
$677	
$16,338	
$135	
$180	
$5,377	
$450	
$195	
$72,403	
$0	
$5,252	
$8,046	
$11,646	
$1,681	

$5,000	$11,800	$14,000		$2,200	18.64%	$0	0.00%		x	
$383	$903	$1,071		$168	18.64%	$0	0.00%		x	
$7,052	$14,105	$15,000		$895	6.35%	$0	0.00%			
$17,056	$40,934	$25,000		($15,934)	-38.93%	$0	0.00%		x	
$413	$25,686	$26,000		$314	1.22%	$5,000	23.81%			
$3,145	$3,485	$3,145		($340)	-9.76%	($510)	-13.95%		x	
$4,428	$10,627	$11,750		$1,123	10.57%	$1,123	10.57%		x	
$833	$2,000	$2,500		$500	25.00%	$500	25.00%		x	
$319	$766	$1,000		$234	30.63%	$0	0.00%		x	
$1,536	$3,687	$5,000		$1,313	35.61%	$0	0.00%		x	
$484	$1,161	$2,500		$1,339	115.33%	$0	0.00%			
$11,670	$28,009	$30,233		$2,224	7.94%	($3,426)	-10.18%	Waiting on final #'s 8% increase from actu	x	
$1,500	$1,635	$2,000		$365	22.33%	$0	0.00%	All legal notices		
$129	$309	$1,000		$691	224.09%	$0	0.00%			
$3,841	$9,218	$9,000		($218)	-2.36%	$0	0.00%	Storage Unit added		
$321	$771	$2,000		$1,229	159.36%	$0	0.00%			
$139	$334	$1,000		$666	199.16%	$0	0.00%			
$51,717	$124,120	$137,392		$13,272	10.69%	$10,024	7.87%			
$1,500	$1,500	$1,500		$0	0.00%	$0	0.00%	For people who retire - Ponitz	x	
$3,956	$9,209	$12,727		$3,519	38.21%	$920	7.79%			
$5,747	$13,793	$13,739		($54)	-0.39%	$1,002	7.87%			
$8,318	$19,964	$20,963	#	$999	5.00%	$4,437	26.85%	Assumes 12% increase over current spen	x	
$533	$2,214	$2,131		($82)	-3.71%	$260	13.92%			

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 #

$130,020	$326,228		$340,651	$14,424	4.42%	$19,330	6.02%	

General System Maintenance	
001.320.53800.46000	Building Maintenance	$57,938	$35,000	$19,345	$13,818	$33,163	$35,000	
001.320.53800.46200	Landscaping	$52,467	$40,000	$17,812	$12,723	$30,534	$40,000	
001.320.53800.46300	Tree & Shrub Removal	$2,750	$2,500	$0	$2,500	$2,500	$2,500	
001.320.53800.49300	Repair and Replacement Equipment	$0	$500	$0	$500	$500	$500	
001.320.53800.49200	Reserves	$0	$0	$0	$0	$0	$0	
001.320.53800.64002
GENERAL SYSTEM M TOTAL EXPENDITUR	Consultant Fees	$0	$0	$0	$0	$0	$0

AINTENANCE	$113,155	$78,000	$37,157	$29,541	$66,698	$78,000

ES	$417,147	$399,321	$233,365	$159,560	$392,925	$418,651	

Workers Comp Insurance

ADMINISTRATIVE	$303,991	$321,321	$196,208

$1,837	5.54%	$0	0.00% Rats/Garbage Collection/gate/lawn
$9,466	31.00%	$0	0.00%
$0	0.00%	$0	0.00%
$0	0.00%	$0	0.00%
$0	#DIV/0!	$0	#DIV/0!
$0	#DIV/0!	$0	#DIV/0!

$11,302	16.95%	$0	0.00%

$25,726	6.55%	$19,330	4.84%

  

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2025		FY 2026		4/30/2026	

  

EXCESS REVENUES (EXPENDITURES)	($38,842)	$64,944	$210,261	($138,921)	$71,340	$45,614

$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP

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

from	from	from	from	Review prev. FY	 prev. FY	prev. FY	prev. FY

Non Operating Revenue (Expenses)
001.300.36100.11000	Interest Income	$4,434	$3,482	$2,087	$2,500	$4,587	$3,482	($1,105)	-24.09%	($0)	0.00% using 3%???
001.300.36900.10200	Non Operating Revenue - from Gen Fund Surplus Accoun	$0	($33,426)	$0	$0	$0	($49,096)	($49,096)	#DIV/0!	($15,670)	46.88% Balancing
001.320.53800.64000	Capital Improvements (See Capital Improvements)	$0	($35,000)	($30,305)	$0	($30,305)	$	-	$30,305	-100.00%	$35,000	-100.00% New Server
001.310.51300.64001	Contribution to Reserves	 $0	$0	$0	$0	$0	 $0	$0	#DIV/0!	$0	#DIV/0! 001.300.38100.10000	Transfer from Water & Sewer Fund Surplus Account	$0	$0	$0	$0	$0	$0	$0	#DIV/0!	$0	#DIV/0! 001.300.38100.10000	Transfer from Bridge Fund Surplus Account	$0	$0	$0	$0	$0	$0	$0	#DIV/0!	$0   #DIV/0!

TOTAL NON OPERATING REVENUE (EXPENSES)		$4,434	($64,944)	($28,218)	$2,500	($25,718)	($45,614)	($19,896)	77.36%	$19,330	-29.76%

NET EXCESS REVENUES AND NON OPERATING REVENUES										
(EXPENSES AND NON OPERATING EXPENSES)	($34,408)		$0		$182,043		($136,421)		$45,622	
										
BEGINNING BALANCE	$52,839		$0		$18,431		$0		$18,431	
										
ENDING BALANCE	$18,431		$0		$200,474		($136,421)		$64,053	

.

$113,149	
	
Increase/	
(Decrease)	
$0	
0	
$0.00	

($0)	($45,622)	-100.00%	($0)	#DIV/0!

$64,053	$45,622	247.53%	$64,053	#DIV/0!

$49,096	76.65%	$113,149	#DIV/0!

Assessments	
FY 2027	
$464,265	
3439	
$135.00	

Assessments	
FY 2026	
$464,265	
3439	
$135.00	

Gross Assessments* Units
Gross Per Unit

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.	

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				4/30/2026				5 Months		

VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

 Expense Code	Description	

	$5,514,742 	$755,156	15.87%	$468,154	9.28%	

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	

$765,057	
$684,132	
$1,220,476	
$27,020	
$27,500	
$0	
$1,965	
$27,020	
$16,167	

$544,415	
$489,114	
$871,768	
$0	
$0	
$72,000	
$1,404	
$0	
$11,548	

$1,309,472	
$1,173,246	
$2,092,244	
$27,020	
$27,500	
$72,000	
$3,369	
$27,020	
$27,714	

$1,555,217	$245,745	18.77%	$122,992	8.59%	9.5% rate increase expected for FY 27-CDM Projection	
$1,330,459	$157,213	13.40%	$136,400	11.42%	9.5% rate increase expected for FY 27-CDM Projection	
$2,484,266	$392,022	18.74%	$206,467	9.06%	CPI/GC increase expected for FY 27-CDM Projection	
$25,000	($2,020)	-7.48%	$0	0.00%	x	
$23,000	($4,500)	-16.36%	$0	0.00%	x	
     $72,000 	$0	0.00%	$0	0.00%	+72k for PC reclaimed line in fy 26	
$2,800	($569)	-16.88%	$296	11.80%	x	
$0	($27,020)	-100.00%	$0	#DIV/0!	x	
$22,000	($5,714)	-20.62%	$2,000	10.00%	x	

	TOTAL REVENUES		 $4,220,879  	$5,046,588  	$2,769,337  	$1,990,249  	$4,759,586 

OPERATING EXPENSES

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

	 

$36,133	$50,000	$0	$25,000	$25,000	$50,000	
$280	$10,000	$1,288	$8,712	$10,000	$10,000	
$7,355	$8,170	$760	$7,030	$7,790	$7,030	
$24,311	$23,755	$13,857	$9,898	$23,755	$26,264	
$14,291	$16,000	$5,963	$4,260	$10,223	$16,000	
$4,175	$4,000	$2,700	$1,929	$4,629	$4,000	
$15,200	$15,000	$7,992	$5,709	$13,701	$15,000	
$2,360	$3,000	$2,566	$1,833	$4,399	$3,000	
$176	$1,000	$579	$414	$993	$1,000	
$8,927	$7,000	$2,774	$1,982	$4,756	$7,000	
$12,393	$13,000	$6,006	$4,290	$10,296	$13,000	
$12,869	$15,000	$8,827	$6,305	$15,131	$15,000	
$6,600	$8,000	$4,600	$3,400	$8,000	$8,000	
$14,857	$14,000	$0	$14,000	$14,000	$16,000	
$1,168,383	$1,133,760	$619,992	$442,851	$1,062,843	$1,337,145	
$0	$1,500	$0	$0	$0	$1,500	
$88,191	$104,194	$45,282	$33,878	$79,161	$122,865	
$92,979	$113,376	$53,361	$38,115	$91,477	$133,715	
$130,862	$147,104	$92,766	$66,261	$159,027	$204,020	
$14,931	$16,653	$14,952	$4,737	$19,689	$20,743	
$0	$500	$0	$0	$0	$500	
$0	$500	$107	$0	$107	$500	
$59,294	$62,000	$31,974	$22,839	$54,813	$62,000	
$18,140	$18,000	$11,577	$8,269	$19,846	$20,000	
$11,484	$10,000	$5,368	$3,834	$9,202	$12,000	
$168,295	$185,125	$89,862	$64,187	$154,049	$166,281	
$33,323	$20,000	$13,627	$9,734	$23,361	$25,000	
$2,053	$4,000	$2,119	$1,514	$3,633	$4,000	
$22,635	$20,000	$15,987	$11,420	$27,407	$25,000	
$12,347	$16,000	$6,562	$4,687	$11,249	$16,000	
$2,142	$4,000	$1,766	$1,261	$3,027	$4,000	
$4,754	$6,000	$2,611	$1,865	$4,475	$6,000	
  $1,989,736 		$2,050,637 		$1,065,826  	$810,212 		$1,876,037 		$2,352,564 	

$25,000	100.00%	$0	0.00% PS design/Emergency Pump Design
$0	0.00%	$0	0.00%
($760)	-9.76%	($1,140)	-13.95%
$2,509	10.56%	$2,509	10.56%
$5,777	56.51%	$0	0.00%
($629)	-13.58%	$0	0.00%
$1,299	9.48%	$0	0.00%
($1,399)	-31.80%	$0	0.00%
$7	0.75%	$0	0.00% Auto Drafts/cc transactions
$2,244	47.18%	$0	0.00%
$2,704	26.26%	$0	0.00%
($131)	-0.87%	$0	0.00% Added VT SCADA License/Neptune
$0	0.00%	$0	0.00%
$2,000	14.29%	$2,000	14.29% Well site lease
$274,303	25.81%	$203,385	17.94%
$1,500	#DIV/0!	$0	0.00%
$43,704	55.21%	$18,671	17.92%
$42,238	46.17%	$20,339	17.94%
#	$44,993	28.29%	$56,916	38.69% Assumes 12% increase over current spend
$1,055	5.36%	$4,090	24.56%
$500	#DIV/0!	$0	0.00%
$393	366.72%	$0	0.00%
$7,187	13.11%	$0	0.00%
$154	0.78%	$2,000	11.11% New Code for checks/website
$2,798	30.41%	$2,000	20.00%
$12,233	7.94%	($18,844)	-10.18% Waiting on final #'s 8% increase from actual
$1,639	7.02%	$5,000	25.00%
$367	10.10%	$0	0.00%
($2,407)	-8.78%	$5,000	25.00%
$4,751	42.24%	$0	0.00%
$973	32.13%	$0	0.00%
$1,525	34.07%	$0	0.00%

$476,526	25.40%	$301,927	14.72%

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

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		4/30/2026	

VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

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

WATER SYSTEM	Meters New & Replacement	

$25,992	$25,000	$17,431	$12,450	$29,881	$30,000	
$129,904	$149,000	$81,999	$58,571	$140,569	$151,000	
$2,655	$20,000	$49	$35	$84	$20,000	
$0	$500	$0	$500	$500	$500	
$246,148	$260,000	$127,700	$91,214	$218,914	$260,000	
i	$59,615	$50,000	$14,123	$10,088	$24,211	$50,000	
$14,445	$23,000	$11,959	$8,542	$20,501	$23,000	
$347,054	$385,250	$232,158	$165,827	$397,986	$450,000	
$34,113	$60,000	$44,729	$31,949	$76,678	$60,000

$859,925	$972,750	$530,147	$379,177	$909,324	$1,044,500	

$119	0.40%	$5,000	20.00% PFAS/Lead and copper testing	
$10,431	7.42%	$2,000	1.34%  FPL states a increase of 6.37%		
$19,916	23743.59%	$0	0.00% when Crom tank is offline	
$0	0.00%	$0	0.00%	
$41,086	18.77%	$0	0.00% RO Feed pumps/chemical pumps	
$25,789	106.52%	$0	0.00% Brass Ftgs/Meters/Tubing Price increases	
$2,499	12.19%	$0	0.00% Tubing replacements for RO are increasing/increasing inventory	
$52,014	13.07%	$64,750	16.81% 32% increase in cal chloride	
($16,678)	-21.75%	$0	0.00% 50 meters replaced on 10 year cycle	
$135,176	14.87%	$71,750	7.38%	

Equ

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	

$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	

$10,860	
$58,584	
$44,690	
$0	
$118,673	
$19,788	
$16,036	
$7,117	
$65,696	

$7,757	
$41,845	
$31,921	
$500	
$84,767	
$14,135	
$11,454	
$5,084	
$46,926	

$18,617	
$100,429	
$76,611	
$500	
$203,440	
$33,923	
$27,490	
$12,201	
$112,622	

$25,000	$6,383	34.28%	($3,000)	-10.71%	more testing for sludge		
$150,000	$49,571	49.36%	($40,000)	-21.05%	price decreased with Synagro	x	
$86,000	$9,389	12.26%	($29,000)	-25.22%	 FPL states a increase of 6.37%			
$500	$0	0.00%	$0	0.00%			
$210,000	$6,560	3.22%	$20,000	10.53%	Equipment is getting older/PS rehab		
$25,000	($8,923)	-26.30%	$0	0.00%			
$50,000	$22,510	81.88%	$0	0.00%			
$12,000	($201)	-1.65%	$0	0.00%	Adding Micro C for plant upsets		
$120,000	$7,378	6.55%	$70,000	140.00%			

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

$585,834	$678,500	$92,666	15.82%	$18,000	2.73%	

SEWER SYSTEM	

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

$0	
$66,287	
$222,962	
$20,229	
$159,334	
$46,455	
$3,471	
$518,739	
	
$3,881,979	

$500	
$70,000	
$220,000	
$35,000	
$140,000	
$30,000	
$50,000	
$545,500	
	
$4,229,387	

$0	
$36,553	
$90,492	
$13,065	
$35,177	
$15,951	
$2,696	
$193,935	
$2,131,352	

$500	

$500	

$4,000	

$3,500	

700.00%	

$3,500	

700.00%	

Algae testing for reclaimed ponds	
$26,109	$62,662	$75,000	$12,338	19.69%	$5,000	7.14%	 FPL states a increase of 6.37%		
$64,637	$155,130	$225,000	$69,870	45.04%	$5,000	2.27%		
$9,332	$22,397	$35,000	$12,603	56.27%	$0	0.00%	8" Strmwtr/Hurricane pump rental 8 months	
$25,127	$60,304	$140,000	$79,696	132.16%	$0	0.00%		
$11,394	$27,345	$30,000	$2,655	9.71%	$0	0.00%	Brass/Meter box/poly tubing price increases	
$1,926	$4,622	$50,000	$45,378	981.72%	$0	0.00%		
$139,025	$332,960	$559,000	$226,040	67.89%	$13,500	2.47%		
$1,572,802	$3,704,155	$4,634,564	$930,409	25.12%	$405,177	9.58%		

Plant Operating Supplies Chlorine & Other Chemicals

$513,579	$660,500	$341,445	$244,389

Equi

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

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		4/30/2026	

VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

Expense Code	Description

EXCESS REVENUES (EXPENDITURES)	$338,900	$817,201	$637,985	$417,446	$1,055,431	$880,178

$101,901	$60,000	$51,787	$36,991	$88,778	$60,000	
$398,318	$437,862	$0	$159,541	$159,541	($358,176)
$1,820,000	
$0	$0	$0	$0	$0		
($846,293)	($1,293,063)	($525,552)	($767,511)	($1,293,063)	($2,380,002)	
$0	($22,000)	$0	$0	$0	($22,000)	
$7,175	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0

($338,900)	($817,201)	($473,765)	($570,978)	($1,044,743)	$0

($880,178)	

Non-Operating Revenue (Expenses)
041.300.36100.10000	Interest Income
041.300.36900.10200	Non Operating Revenue - from W&S Surplus Acc 041.300.36900.10201	Non Operating Revenue - from Bridge Surplus Ac 041.310.51300.64000	Capital Improvements (See Capital Improvemen 041.300.22300.10000	Connection Fees - (W/S paid to HDOA) 041.300.33700.30000	Grant Income -Hurricane Nicole 041.310.51300.64001	Contribution to Reserves

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

041.300.58100.10000	Contribution to General Fund

NON-OPERATING REVENUES (EXPENSES)

$0	$0	$164,220	($153,532)	$10,688	$0

$3,365,989	$0	$3,374,702	$0	$3,374,702	$3,225,849

$3,365,989	$0	$3,538,922	($153,532)	$3,225,849	$3,584,025

NOTES:

($28,778)	-32.42%	$0	0.00%
($517,717)	-324.50%	($796,038)	-181.80% Balance
$1,820,000	#DIV/0!		$1,820,000	#DIV/0!	Borrow from Bridge Account ($1,086,940)		84.06%	($1,086,940)		84.06%
($22,000)	#DIV/0!	$0	0.00%
$0	#DIV/0!	$0	#DIV/0!
$0	#DIV/0!	$0	#DIV/0!
$0	#DIV/0!	$0	#DIV/0!

$164,565	-15.75%	($62,978)	7.71%

($10,688)	-100.00%	$0	484.52%	

$43,530	$44,409	$879	2.02%	$2,045	4.83%	

	$121,791	15.71%	$57,428	6.84%	From employee schedule		
	$1,500	#DIV/0!	$0	0.00%		x	
						x	
	$20,282	34.80%	$4,968	6.75%		x	
	$12,527	24.27%	$3,756	6.22%		x	
#	$8,834	9.92%	$19,519	24.91%	Assumes 12% increase over current spend	x	
	($536)	-5.11%	$1,081	12.19%	0	x	
	$79,622	158.94%	$4,749	3.80%	add etransit yearly contract support of $79k	x	
	$1,773	4.30%	$3,000	7.50%	New ADP system	x	
	$7,822	8.97%	$37,000	63.79%	expect more $ w/in booth cc processing		
	$500	100.00%	$500	100.00%		x	
	$96	0.60%	$1,000	6.67%		x	
	($489)	-7.54%	$0	0.00%		x	
	$11,235	67.01%	$0	0.00%			
	$11,120	7.94%	($17,130)	-10.18%	Waiting on final #'s 8% increase from actual		
	$0	#DIV/0!	$0	#DIV/0!	Bicycle case is pending		
	$33,004	34.03%	$0	0.00%			
	($40,686)	-14.50%	$40,000	20.00%	Hi-Trim,Fert, replace		
	$35,000	#DIV/0!	$35,000	#DIV/0!	KCA Proposal		
	$5,049	531.23%	$0	0.00%			
	$6,455	41.53%	$0	0.00%	Includes clothes/Pandemic supplies		
	$314,901	18.13%	$190,871	10.25%			
	$315,779	17.73%	$192,916	10.13%			

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2025		FY 2026		4/30/2026		5 Months	

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

 
VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

042.300.34900.10000	Toll Collections	$2,694,406	$2,725,000	$1,548,139	$1,400,683	$2,948,822	$2,725,000	
042.300.36900.10000	Miscellaneous	$31,348	$35,000	$37,998	$37,998	$75,996	$35,000

TOTAL REVENUES	$2,725,754	$2,760,000	$1,586,137	$1,438,681	$3,024,818	$2,760,000	

	

OPERATING EXPENSES	
Administrative	
042.310.51300.31100	Engineering	$16,628	$5,000	$0	$5,000	$5,000	
042.310.51300.31500	Attorney	$0	$5,000	$0	$5,000	$5,000	
042.310.51300.32200	Annual Audit	$6,665	$6,235	$580	$5,365	$5,945	
042.310.51300.34000	Management Fees	$18,908	$18,129	$10,575	$7,554	$18,129	
042.310.51300.49000	Bank Charges	$3,638	$3,000	$4,206	$3,005	$7,211	
042.310.51300.49100	Contingencies	$995	$5,000	$1,310	$935	$2,245	

OPERATING REVENUES

($223,822)	-7.59%	$0	0.00%	$2.3M base + 425k for increased rates	x	
($40,996)	-53.95%	$0	0.00%	license - European Village exp 9-30	x	
$0	#DIV/0!					
($264,818)	-8.75%	$0	0.00%			

      

$5,000	$0	0.00%	$0	0.00%		x	
$5,000	$0	0.00%	$0	0.00%		x	
$5,365	($580)	-9.76%	($870)	-13.95%		x	
$20,044	$1,915	10.56%	$1,915	10.56%		x	
$5,000	($2,211)	-30.66%	$2,000	66.67%		x	
$4,000	$1,755	78.17%	($1,000)	-20.00%	Lab/background checks	x	

ADMINISTRATIVE				$46,834		$42,364		$16,671		  
$26,859	

Operating Expenses - Toll Facility	
042.320.54900.12000		Salaries Including Overtime		$774,984		$839,762		$452,316		$323,083	$775,399	$897,190	
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		$33,567		$24,716	$58,283	$78,565	
042.320.54900.22000		Pension Plan		$48,919		$60,394		$30,114		$21,510	$51,623	$64,151	
042.320.54900.23000		Insurance Benefits (Medical) #		$79,453		$78,361		$51,943		$37,102	$89,046	$97,880	
042.320.54900.24000		Workers Compensation Insurance		$8,235		$8,871		$7,965		$2,523	$10,488	$9,952	
042.320.54900.34300		Contractual Support		$118,168		$124,970		$29,223		$20,873	$50,096	$129,719	
042.320.54900.34500		Payroll Processing Fee		$39,537		$40,000		$24,049		$17,178	$41,227	$43,000	
042.320.54900.34600		Credit Card Processing Fee		$87,842		$58,000		$50,854		$36,324	$87,178	$95,000	
042.320.54900.40000		Travel Expenses		$0		$500		$0		$500	$500	$1,000	
042.320.54900.41000		Telephone		$14,191		$15,000		$9,278		$6,627	$15,904	$16,000	
042.320.54900.42500		Printing		$2,998		$6,000		$3,786		$2,704	$6,489	$6,000	
042.320.54900.43000		Utility Services		$25,089		$28,000		$9,780		$6,985	$16,765	$28,000	
042.320.54900.45000		Insurance ##		$152,996		$168,295		$81,693		$58,352	$140,044	$151,165	
042.320.54900.45001		Insurance Claims		$0		$0		$0		$0	$0	$0	
042.320.54900.46000		Repairs & Maintenance		$92,775		$130,000		$56,581		$40,415	$96,996	$130,000	
042.320.54900.46002		Repairs & Maintenance-Parkway		$281,219		$200,000		$163,733		$116,952	$280,686	$240,000	
042.320.54900.46100		DOT mandated Bridge Inspection (Required in 2025)		$30,399		$0		$0		$0	$0	$35,000	
042.320.54900.51000		Office Supplies		$4,739		$6,000		$554		$396	$951	$6,000	
042.320.54900.52000		Operating Supplies		$19,919		$22,000		$9,068		$6,477	$15,545	$22,000	
OPERATING EXPENSE			$1,840,072		$1,861,250		$1,014,502		
$722,718	$1,737,220	$2,052,121	

	

TOTAL EXPENSES				$1,886,906		$1,903,613		$1,031,173		$749,577	$1,780,750	$2,096,529	

		Actuals		Adopted		Actual		Projected	
		thru		Budget		Thru		Next	
Expense Code	Description		9/30/2025		FY 2026		4/30/2026		5 Months	

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

 
VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

      

EXCESS REVENUES (EXPENDITURES)	$822,141	$856,387	$554,964	$689,104	$1,244,068	$663,471

Non Operating Revenue (Expenses)
042.300.36100.11000	Interest Income	$475,596	$280,000	$139,920	$99,943	$239,862	$270,000
042.300.36900.10200	Non Operating Revenue - from Bridge Surplus Account ##		$467,639	($971,387)		$0	($628,758)	($628,758)		$2,258,529 042.320.54900.64000	Capital Improvements	($1,765,375)	($140,000)	($855,172)		$0	($855,172)	($1,347,000)
042.300.38100.10000	Transfer to General Fund	$0	$0	$0	$0	$0	$0
042.300.38100.10001	Transfer to W/S Fund	$0		$0	$0	$0	$0	($1,820,000) 042.310.51300.64002	Parkway Capital Expenditures	$0	($25,000)	$0	$0	$0		($25,000)

TOTAL NON OPERATING REVENUE (EXPENSES)		
($822,140)		
($856,387)

.		
($715,252)		
($528,815)		
($1,244,068)		
($663,471)	
NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)			$0		($0)		($160,289)		$160,289		$0		($0)	
													
BEGINNING BALANCE		$9,982,694		$0		$9,982,694		$0		$9,982,694		$10,611,452	
													
ENDING BALANCE		$9,982,694		($0)		$9,822,405		$160,289		$10,611,452		$8,352,923	

1. Transfer	

$0	BUDGET HIGHLIGHTS FY 2026

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

$30,138	12.56%	($10,000)	-3.57%		
$2,887,287	-459.20%	$3,229,916	-332.51%	Balancing	
($491,828)	57.51%	($1,207,000)	862.14%		
$0	#DIV/0!	$0	#DIV/0!		

($25,000)	#DIV/0!	$0	0.00%	

$580,597	-46.67%	$192,916	-22.53%

($1)	-197.86%	($0)	1.68%

	 

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

Actuals		Adopted		Actual		Projected	
thru		Budget		Thru		Next	
 9/30/2025 		  FY 2026 		  4/30/2026 		  5 Months 	

VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

 Expense Code	Description	

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	

$276,526	
$2,938	
$0	
$0	

$198,315	
$0	
$0	
$0	

$474,841	
$2,938	
$0	
$0	

$475,596	$755	0.16%	$6,060	1.29%	
     $2,700 	($238)	-8.10%	$0	0.00%	
$0	$0	#DIV/0!	$0	#DIV/0!	
$0	$0	#DIV/0!	$0	#DIV/0!	

	$478,296 	$517	0.11%	$6,060	1.28%	

	$250,707 	$58,559	30.48%	$11,074	4.62%	

x

 TOTAL REVENUES	  $472,376   $472,236  	$279,464  	$198,315  	$477,779 

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	
$320	
$5,835	
$0	
$363	
$0	
$0	
$16,374	
$0	
$203	
$0	
$0	
$0	
$60,161	
$0	
$4,316	
$7,618	
$10,219	
$1,465	

$1,000	
$5,000	
$0	
$2,960	
$4,168	
$0	
$260	
$0	
$0	
$11,696	
$0	
$145	
$0	
$0	
$0	
$42,972	
$0	
$3,287	
$5,441	
$7,300	
$1,046	

$1,000	$25,000		$24,000	2400.00%	$0	0.00%	Update GIS/Every 2 years inspection		
$5,000	$5,000		$0	0.00%	$0	0.00%			
$0	$1,000		$1,000	#DIV/0!	$0	0.00%			
$3,280	$2,960		($320)	-9.76%	($480)	-13.95%		x	
$10,002	$11,059		$1,057	10.56%	$1,057	10.56%		x	
$0	$1,000		$1,000	#DIV/0!	$0	0.00%		x	
$623	$1,000		$377	60.53%	$0	0.00%			
$0	$500		$500	#DIV/0!	$0	0.00%			
$0	$500		$500	#DIV/0!	$0	0.00%			
$28,070	$30,233		$2,163	7.71%	($3,426)	-10.18%	Waiting on final #'s 8% increase	x	
$0	$1,000		$1,000	#DIV/0!	$0	0.00%		x	
$348	$600		$252	72.31%	$0	0.00%		x	
$0	$5,000		$5,000	#DIV/0!	$0	0.00%		x	
$0	$1,000		$1,000	#DIV/0!	$0	0.00%		x	
$0	$1,000		$1,000	#DIV/0!	$0	0.00%		x	
$103,134	$119,304		$16,171	15.68%	$8,308	7.48%			
$0	$1,500		$1,500	#DIV/0!	$0	0.00%		x	
$7,603	$11,067		$3,464	45.56%	$763	7.40%		x	
$13,059	$11,930		($1,129)	-8.64%	$831	7.48%		x	
$17,519	$18,203	#	$684	3.91%	$3,802	26.40%	Assumes 12% increase over current spen	x	
$2,511	$1,851		($660)	-26.29%	$220	13.52%		x	

  ADMINISTRATIVE	  $206,902   $239,633  	$106,874  	$85,275  	$192,149 

Stormwater System Maintenance	
043.320.53600.43000	Electric (7 Aerators)	$13,504	$18,000	$8,587	$6,134	$14,721	$18,000	
043.320.53600.46200	Landscaping	$0	$5,000	$0	$5,000	$5,000	$5,000	
043.320.53600.46500	Lake Maintenance	$65,165	$70,000	$21,576	$15,411	$36,987	$70,000	
043.320.53600.46700	Storm Drain System Maintenance	$37,317	$60,000	$7,850	$5,607	$13,457	$60,000	
043.320.53600.49300	Repair and Replacement Equipment	$8,288	$5,000	$5,501	$3,929	$9,431	$5,000	
043.320.53600.49200	Repair and Replacement Floating Aerators	$0	$10,000	$0	$0	$0	$10,000	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$2,550	$3,000	$0	$0	$0	$3,000	
043.320.53600.49200	Contingency	$6,402	$5,000	$3,587	$2,562	$6,148	$5,000	
STORMWATER MAINT	ENANCE SYSTEM	$133,225	$176,000	$47,101	$38,644	$85,745	$176,000	
TOTAL EXPENDITUR	ES	$340,127	$415,633	$153,975	$123,918	$277,893	$426,707	

$28,171	$851	3.11%	$7,103	33.72%		
($29,760)	$6,020	-16.83%	($2,089)	7.55%	Balancing	
($50,000)	$0	0.00%	$0	0.00%		

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2025		FY 2026		4/30/2026	

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

 
VARIANCE FROM	VARIANCE FROM			
2026 Projected Budget	2026 Adopted Budget			
$ Inc/(Dec)	%Inc/(Dec)	$ Inc/(Dec)	%Inc/(Dec)	Comments	GLP	
from	from	from	from		Review	
prev. FY	prev. FY	prev. FY	prev. FY			

	$3,279	22.28%	$0	0.00%	
	$0	0.00%	$0	0.00% Lake Access is decreasing	
	$33,013	89.25%	$0	0.00%	
	$46,543	345.86%	$0	0.00%	
	($4,431)	-46.98%	$0	0.00% boat motors	
	$10,000	#DIV/0!	$0	0.00%	
	$3,000	#DIV/0!	$0	0.00%	
	($1,148)	-18.68%	$0	0.00%	
													$90,255	105.26%	$0	0.00%	
																	
													$148,814	53.55%	$11,074	2.66%	
																	
EXCESS REVENUES (EXPENSES)		$132,250		$56,603		$125,489		$74,397		$199,885		$51,589					

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)	

$15,937	
$0	
$0	

$11,384	
($35,780)	
($50,000)	

$27,321	
($35,780)	
($50,000)	

TOTAL NON OPERATING REVENUE (EXPENSES)		$9,443		($56,603)		$15,937		($74,396)		($58,459)	($51,589)	$6,871	-11.75%	$5,014	-8.86%	

NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)		$141,693		($0)		$141,426	$0	$141,426	($0)					

BEGINNING BALANCE		$620,149		$0		$761,842		$0		$761,842		$939,048		
														
ENDING BALANCE		$761,842		$0		$903,267		$0		$939,048		$968,807		

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	3,999.69	4/26	239.98	4,239.67	I,R	1	110,240	60,632	22,048	22,048	5,512	
Myers, Antonio	W/WW	FT	3/19/2025	27.83	1/26	1.67	29.50	I,R	40	61,360	61,360				
Earl Nash	W/WW, PS	FTE	9/20/2021	5,465.95	9/25	327.96	5,793.91	I,R	1	150,644	150,644				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	25.43	7/26	1.53	26.96	I,R	40	56,056	30,831	14,014	5,606	5,606	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	22.95	2/26	1.38	24.33	I,R	32	40,456	22,251	10,114	4,046	4,046	
Brill, Cory	W/WW, FS	FTE	2/21/2006	5,291.43	5/26	317.49	5,608.92	I,R	1	145,834	87,500	14,583	21,875	21,875	
Mendonsa,Justin	W/WW	FT	4/27/2016	37.51	4/25	2.25	39.76	I,R	40	82,680	62,010	8,268		12,402	
Huckle, Chris	W/WW	FT	7/14/2000	33.72	7/25	2.02	35.74	I,R	40	74,360	55,770	7,436		11,154	
Oakes, Jason	W/WW	FT	9/27/2021	28.10	10/25	1.69	29.79	I,R	40	61,932	61,932				
Stevens, Trevor	W/WW	FT	12/15/2025	25.20	4/25	1.51	26.71	I,R	40	55,536	55,536				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	9,248.44	8/25	554.91	9,803.34	I,R	1	254,887	127,443	25,489	76,466	25,489	
Hamilton, Justin	W/WW	FT	6/13/2022	26.60	6/25	1.60	28.20	I,R	40	58,656	52,790	5,866			
Overton, James	Utility Mgr	FTE	6/8/2026	6,269.23	8/25	376.15	6,645.38	I,R	1	172,780	129,585	17,278	8,639	17,278	
Scheilding, Robert	W/WW	FT	4/11/2025	41.75	4/26	2.51	44.26	I,R	40	92,040	92,040				
Schellhammer, Donald	Electrician	FT	9/20/2024	44.38	9/26	2.66	47.05	I,R	40	97,864	97,864				
McMillen, Austin	W/WW	FT	11/14/2016	33.08	10/25	1.98	35.06	I,R	40	72,956	54,717	7,296		10,943	
New Field Tech A	W/WW	FT		27.00		1.62	27.00	I,R	40	56,160	42,120		14,040		
New Field Tech B	W/WW	FT		27.00		1.62	27.00	I,R	40	56,160	42,120		14,040		
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							90,000	50,000	5,000	30,000	5,000	
															
Candeletti, William	Toll Coll.	PT	10/8/2025	16.50	10/26	1.53	18.03		16	14,976			14,976		
Hubbard, Sabena	Toll Coll.	FT	6/24/2024	18.50	10/26	3.90	22.40	I,R	40	46,592			46,592		
Bryant, Susan	Toll Coll.	PT	11/9/2022	18.03	10/26	1.67	19.70		24	24,596			24,596		
Open	Toll Coll.	PT		16.50	10/26	1.00	17.50		8	8,372			8,372		
Strait, Kelly	Toll Coll.	PT	5/5/2026	16.50	10/26	1.00	17.50		8	7,280			7,280		
Borer, Alan	Toll Coll.	PT	2/6/2024	17.50	10/26	0.00	17.50		16	14,560			14,560		
Woods, Jackie	Toll Coll.	FT	3/24/2026	16.50	10/26	3.59	20.09	I,R	40	41,808			41,808		
Forsythe, Frank	Toll Coll.	PT	10/26/2023	18.03	10/26	1.67	19.70		16	16,380			16,380		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	19.13	10/26	1.77	20.90		16	17,368			17,368		
Hagenberg, William	Toll Coll.	PT	1/21/2003	34.54	10/26	3.07	37.61		16	31,304			31,304		
Dewey, Randy	Toll Coll.	PT	3/24/2025	17.50	10/26	1.62	19.12		16	15,912			15,912		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	25.78	10/26	1.77	27.55	I,R	40	57,304			57,304		
Keith, Dee	Toll Coll.	PT	4/24/2019	25.21	10/26	1.51	26.72		16	22,256			22,256		
Lumbra, Michael	Bridge Mgr.	FTE	11/28/2016	3,484.56	7/26	209.07	3,693.63	I,R	1	96,034			96,034		
Open	Toll Coll.	PT		16.50	10/26	1.00	17.50		8	7,280			7,280		
Zakrzewski, Thomas	Toll Coll.	PT	1/6/2026	16.50	10/26	1.53	18.03		16	14,976			14,976		
Oberle, Raymond	Toll Coll.	PT	11/8/2012	24.96	10/26	2.30	27.26		16	22,672			22,672		
Open	Toll Coll.	PT		16.50	10/26	1.00	17.50		8	7,280			7,280		
Schaefer, Alan	Toll Coll.	FT	2/1/2024	17.50	10/26	3.81	21.31	I,R	40	44,304			44,304		
Gaboriau, Andre	Toll Coll.	FT	7/12/2024	19.63	10/26	2.77	22.40	I,R	40	46,592			46,592		
Zoutman, Ann	Toll Coll.	PT	2/10/2026	16.50	10/26	1.53	18.03		16	14,976			14,976		
Open	Toll Coll.	PT		16.50	10/26	1.00	17.50		8	7,280			7,280		
Urban, Jessica	Asst. Br Mgr	FT	2/13/2023	28.43	10/26	1.71	30.14	I,R	40	62,660			62,660		
Open	Toll Coll.	PT		16.50	10/26	3.20	19.70		8	8,216			8,216		
Wisniewski, Michael	Toll Coll.	FT	6/2/2022	21.95	10/26	1.82	23.77	I,R	40	49,452			49,452		

2026 - 2027
Annual Budget Distribution	CURRENT

INCREASE BY

AS OF 9-30-26	1%	1%	5%	6%	7%
	w/Bridge $1	w/Bridge $1	w/Bridge $1	w/Bridge $1 

$	103,992
$	57,886
$	142,115
$	52,893
$	38,189
$	137,577
$	78,021
$	70,135
$	58,448
$	52,416
$	240,459
$	55,328
$	163,000
$	86,840
$	92,315
$	68,806

$105,032	$105,032	$109,192	$110,231	$111,271
$58,465	$58,465	$60,781	$61,360	$61,938
$143,536	$143,536	$149,221	$150,642	$152,063
$53,422	$53,422	$55,538	$56,067	$56,596
$38,571	$38,571	$40,098	$40,480	$40,862
$138,953	$138,953	$144,456	$145,832	$147,208
$78,801	$78,801	$81,922	$82,702	$83,482
$70,836	$70,836	$73,641	$74,343	$75,044
$59,032	$59,032	$61,370	$61,955	$62,539
$52,940	$52,940	$55,037	$55,561	$56,085
$242,864	$242,864	$252,482	$254,887	$257,292
$55,881	$55,881	$58,094	$58,648	$59,201
$164,630	$164,630	$171,150	$172,780	$174,410
$87,708	$87,708	$91,182	$92,050	$92,919
$93,238	$93,238	$96,931	$97,854	$98,777
$69,494	$69,494	$72,247	$72,935	$73,623

$	56,160 $
$	56,160 $
$	90,000 $

56,160 $
56,160 $
90,000 $

56,160 $
56,160 $
90,000 $

56,160 $
56,160 $
90,000 $

56,160 $
56,160 $
90,000 $

56,160
56,160
90,000

FY 2027 Budget assumes all highlighted employees receive an increase at inception of fiscal year.

513

$	13,728
$	38,480
$	22,501
$	6,864
$	6,864
$	14,560
$	34,320
$	15,001
$	15,916
$	28,737
$	14,560
$	53,622
$	20,975
$	90,599
$	6,864
$	13,728
$	20,767
$	6,864
$	36,400
$	40,830
$	13,728
$	6,864
$	59,134
$	6,864
$	45,656

$13,865	$14,976	$14,976	$14,976	$14,976
$38,865	$46,592	$46,592	$46,592	$46,592
$22,726	$24,596	$24,596	$24,596	$24,596
$6,933	$8,372	$8,372	$8,372	$8,372
$6,933	$7,280	$7,280	$7,280	$7,280
$14,706	$14,560	$14,560	$14,560	$14,560
$34,663	$41,808	$41,808	$41,808	$41,808
$15,151	$16,380	$16,380	$16,380	$16,380
$16,075	$17,368	$17,368	$17,368	$17,368
$29,025	$31,304	$31,304	$31,304	$31,304
$14,706	$15,912	$15,912	$15,912	$15,912
$54,159	$57,304	$57,304	$57,304	$57,304
$21,184	$22,256	$22,256	$22,256	$22,256
$91,505	$91,505	$95,128	$96,034	$96,940
$6,933	$7,280	$7,280	$7,280	$7,280
$13,865	$14,976	$14,976	$14,976	$14,976
$20,974	$22,672	$22,672	$22,672	$22,672
$6,933	$7,280	$7,280	$7,280	$7,280
$36,764	$44,304	$44,304	$44,304	$44,304
$41,239	$46,592	$46,592	$46,592	$46,592
$13,865	$14,976	$14,976	$14,976	$14,976
$6,933	$7,280	$7,280	$7,280	$7,280
$59,726	$59,726	$62,091	$62,682	$63,274
$6,933	$8,216	$8,216	$8,216	$8,216
$46,113	$49,452	$49,452	$49,452	$49,452

Total Year	  $2,491,031  $1,337,145	$137,392	$897,190	$119,304 	TOTAL=	$
Percent of Total	$ INCREASE=

2,335,167 $
$

2,356,496 $
21,328 $

2,408,691 $
73,523 $

2,474,617 $
139,450 $

2,491,099 $
155,931 $

2,507,580
172,413

	Retirement Contribution	$223,535	Percent	% INCREASE=		0.91%	3.12%	5.79%	6.30%	6.92%	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	133,715	60%								
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	64,151	29%	Pension Contributions=	10.0%		
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	13,739	6%				
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	11,930	5%				
Additional help as needed/special circumstances			121.00	Subtotal=	$223,535	100%				
				Employees Covered by Med. Ins.	23					
				W/WW Budget	17					
				Bridge Budget	6					

Total hours per week*
*Increased by 3 hours/week due to increased traffic on Sunday

Budgeted weekly hours Bridge	552

513.00

Employee Classification for Worker Compensation Insurance (No Overtime included)

Waterworks Operations	953,862
Clerical office	730,453
Bridge Operations	604,396

Total=	2,288,711

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

W-1	
RO FEED PUMP CONSTRUCTION/CEI	
$  1,820,000.00	
W-2	Pump Station Rehabilitation Approximately 1 every year ($240,000 per PS)	$	240,000.00	
W-3	Vehicle Replacements	$	-	
W-4	Coupon Study	$	1.00	
W-5	Paint Admin/ReclaimPS Building/Cl2 Building	$	15,000.00	
W-6	SBR Basin/EQ basin Sludge removal	$	90,000.00	
W-7	Well 5 Acidification	$	150,000.00	
W-8	Cutrine Injection System/Spare VFD for reclaimed PS	$	30,000.00	
W-9	Caustic Pump Skid Rehab/Scrubber equipment	$	35,000.00	
W-10	Train 2 CCC3 recoating	$	1.00	

Current FY Capital Improvements Total=	

$  2,380,002.00	

W-A	
Next 5 Years Capital Improvements

SEE DETAILED CIP

Next 5 Years Capital Improvements Total=	

$	-	

Comments

PS that all of IE drains to. SCADA needed for flushing IE dead end.

Determines water quality and path forward for Water upgrades in 2030. Needs painting.

Well production is decreasing. New well is $850k
Cutrine needed to control Algae in reclaimed ponds. VFD is reaching end of life. Skid is reaching end of life.
Existing coating is deteriorating. Makes cleaning harder/more biological growth.

BRIDGE BUDGET	

B-1
B-2	Current FY Capital Improvements:

Vehicle Replacements
SunPass System Design, Construction & CEI	

Current FY Capital Improvements Total=	Cost

$	172,000.00
$  1,175,000.00

$  1,347,000.00	

B-A
B-B
B-C	
Next 5 Years Capital Improvements

Replace Parkway/Bridge Lights Vehicle/Equipment Replacement next 5 years	

Next 5 Years Capital Improvements Total=	

TBD
$	-

$	-	

Project Design $690k/Const $4.6M/CEI $470

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1	None at this time

Current FY Capita	Cost

$	-

l Improvements Total=	$	-	

Next 5 Years Capital Improvements

Office Carpet Replacement	$	10,000.00
Conference Room Chairs	$	4,000.00
Conference Room Furniture	$	6,000.00

Next 5 Years Capital Improvements Total=	$	20,000.00	

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

STORMWATER FUND BUDGET	
Current FY Capital Improvements:

S-1	Cleaning and Televising the System S-2

Current FY Capita	Cost

$	50,000.00

l Improvements Total=	$	50,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	250,000.00	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2026	
COUNTY TAX YEAR 2025	

MAINTENANCE ASSESSMENT	
TRANSFERS IN	

 PHASE		$		
	464,265	
	0	
	      0	
	   464,265 	

TOTAL REVENUES

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

340,651	
78,000	
   45,614	
   464,265 	

	2026	2024/25	

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

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

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

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

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

1	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2019	10	71,000		71,000			
2	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2024	10	84,000					
3	PICKUP TRUCK - 2024 Ford F-250	2024	10	71,000					
4	PICKUP TRUCK - 2020 CHEVY COLORADO (4X4)	2020	10	31,000			31,000		
5	PICKUP TRUCK - Ford F150 Long bed	2018	10	28,000	28,000				
6	PICKUP TRUCK - Chevy 1500 CREW CAB	2021	10	35,000					
7	GATOR 2	2020	10	9,000				16,000	
8	GATOR	09-10	10	11,000	16,000				
9	GENERATOR 1 - Generac* (replaced 24 - run until it dies)	2001	N/A	19,000					
10	60 KW Trailer Generator	2024	20	75,000					
11	PORTABLE PUMP 1 - Godwin	2013	10	36,000					
12	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	6,000				25,000	
13	VACTOR TRAILER	2005	N/A	18,000					
14	Wach Valve Turner/Vactor	2021	10	80,000					
15	TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2,000					
16	JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	25,000		25,000			
17	TRACKHOE TRAILER	2019	10	7,000			7,000		
18	JOHN DEERE BACKHOE/LOADER	07-08	15	48,000	130,000				
19	MINI TRACKHOE	2019	10	64,000			64,000		
20	PORTABLE PUMP 2 - Godwin for Pump Stations	2024	15	56000					
21	DUMPTRUCK	2019	10	78,000			78,000		
TOTALS=			854,000	-	174,000	96,000	180,000	41,000	

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

B-1	PICKUP TRUCK - 2017 GMC SIERRA	2017	10	26,000	Replace w/Tacoma	
B-2	Vacuum Excavator	2026	10	150,000		
B-3	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2027	10		NEW CREW	125,000	
B-4	TOYOTA TACOMA	2026	10			47,000	

TOTALS=	176,000	172,000	-	-	-	-

DCDD PUMP STATION REHABILITATION SCHEDULE

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
COST	COMMENTS	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	$	250,000		
5	300 Camino Del Sol (Calle Del Sur)	1990	$	-	Need to Raise	
6	Camino Del Rey ( Triplex )	1990	$	-		
7	La Costa	1995	$	240,000	$ 240,000	
8	Madeira	1991		Rehabbed in 2024	
9	Hammock Dunes Sales Center	1993	$	-		
10	34 Island Estates Parkway	1990	$	-	Rehabbed in 2021	
11	84 Island Estates Parkway	1990	$	-	Rehabbed in 2026	
12	128 Island Estates Parkway	1990		Rehabbed in 2024	
13	172 Island Estates Parkway	1990	$	-	Rehabbed in 2025	
14	San Gabriel	1990	$	-		
15	Ocean Way South (Atlantic)	2000	$	-		
16	Ocean Way North (Cinnamon Beach)	2000	$	-		
17	Northshore Ave	2000	$	-		
18	Ocean Crest Way (C-5)	2000	$	-		
19	Hammock Beach Parkway	2000	$	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	$	-		

$	250,000

$

50,000

TOTALS=	$	540,000	$ 240,000	$	-	$	250,000	$	50,000	$	-	

DCDD PONY PUMP INSTALLATION SCHEDULE

L/S No.	PUMP STATION	IN
SERVICE DATE	ANTICIPATED
REPLACEMENT FY	ANTICIPATED
COST	COMMENTS	FY27	FY28	FY29	FY30	

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

150,000
150,000

$ 150,000

$ 150,000

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

TOTALS=

E.

June 2, 2026

Dunes Community Development District (DCDD) C/O Gregory L. Peugh, P.E.
101 Jungle Hut Road Palm Coast, FL
Re:	Dunes Community Development District Hammock Dunes Parkway
Hammock Dunes Parkway – Asphalt Deterioration and Rutting - S. of Jungle Hut Rd (previous memorandum issued 6/26/2025) (Area #1)
Deteriorated Asphalt – Turf Care Facility Entrance Driveway - Field Review (Area #2) Dear Mr. Peugh:
We are pleased to submit the report of findings and recommendations for the potential repair(s) of:
The identified deteriorated and rutted asphalt area, south of Jungle Hut Rd previously reported to DCDD on 6/26/2025.
The identified deteriorated asphalt area adjacent to the entrance to the Hammock Beach Turf Care Facility from Hammock Dunes Parkway.
PROJECT OBJECTIVES COMPLETED
As requested, KCA has provided on-site inspection services and has assessed the findings for the areas as identified above. A description of the area and recommendations for corrections/repairs are provided.

OBSERVATION OF AREA #1
Follow-up visual field observation has been performed as requested on the area approximately 500’ south of the northbound turn lane from Hammock Dunes Parkway (HDP) to Jungle Hut Road. This area has been previously reviewed and reported (6/26/2025) to DCDD with options for milling and resurfacing as well as total reconstruction.
As a result of DCDD Staff noticing continued rutting throughout the area, it has become more evident that the roadway base course is failing, creating rutting in the travel lanes as deep as 3.5”. The area that has become rutted is spread over a longitudinal distance of approx. 200’ and encompasses the full width of both northbound and southbound HDP. (rutting and surface deterioration is observed) Based on the observed surface conditions, additional sub-surface (coring and possible hand auger soils verification) is strongly suggested to properly identify the area most in need of repair.

REPAIR OPTIONS
Option #1 – Deep Milling & Resurfacing - Perform deep milling (9.5”) of the existing asphalt and roadway base materials to a depth 9.5” below current finished grade elevation. Replace the removed materials with Type B-12.5 asphalt base material (Base Group 13 – 8” thick) and Type SP 12.5 TL-C w/PG 76-22 Friction Course 1.5”.
This option will provide a longer lasting stable roadway versus only performing standard milling and
resurfacing of 1.5”.
This option does not address any previous water intrusion that has potentially broken down the remaining limerock base or stabilized sub-grade beneath the 9.5” of material being removed. It is noted that in the previous KCA response for this location, coring of the area was performed and reported by Tierra which revealed the stabilized sub-grade layer appears to be intact. This condition can be expected perform well under the recommended 8” of Type B-12.5 and 1.5” Type SP Friction Course.

This option is very similar in nature to the original recommendation from June 2026, but without replacing the adjacent curb & gutter and also only removing and replacing the directly affected area containing rutting
+ 50’ (300’ total) versus a total length replacement including the Jungle Hut Road turn lane.
Approximate Estimated Cost (incl Design & CEI): $176,966.54

Option #2 – Take no corrective action – This option will not provide any benefit for the users of the roadway as the asphalt will continue to degrade (further cracking and rutting within the wheel path is expected) and eventually portions of the asphalt will come loose and expose the underlaying base material, creating potential hazard and increased maintenance involvement. Waiting for the current issues to worsen, the projected costs for repair will exceed the projection estimates provided due to
additional rework of the area will be required as well as increased costs of materials, labor & equipment. This area is not a good candidate for selective patching due to the current failure of the base material beneath the asphalt surface will not yield the desired results.
RECOMMENDATION

Option #1 is the most beneficial way to provide a more stable and long lasting (10 year est) travelway
for the Dunes Community. This repair will not alleviate any potential future damage based on the inevitable heavy rainfall due to hurricanes, and the presence of rising groundwater levels as a result of storm surges. In order to provide the best possible solution for all aspects noted, the total reconstruction of the area as noted in KCA letter dated June 26, 2025, would be the best course of action to provide an even longer-term solution.

OBSERVATION OF AREA #2
Field observation was performed as requested and it is noted that there is an area of deteriorated asphalt located on the centerline of Hammock Dunes Parkway and extends partially into the southbound travel lane (L-1). The total length of the deteriorated area is approximately 8’ in length longitudinally with a depth no greater than 1 1/2”. The deterioration observed is consistent with a foreign substance (i.e. petroleum product) being spilled along the centerline lane joint which would cause the asphalt to break down.

REPAIR OPTIONS

On-site discussions were held with DCDD Staff regarding the performing of milling and resurfacing (similar to the corrective operations of September 26, 2025) to remove the deteriorated portion of centerline which would require removing and replacing an approximate total of 110 LF of roadway for the full width of the affected area to be in compliance with FDOT Specification 330-9.5.1.2.
DCDD Staff also has the ability to perform a temporary, full-depth (1.5”) patch by saw-cutting out a rectangle, removing the directly affected area and then place a hot-mix asphalt patch similar to what is done when making line repairs to various facilities throughout the community.

RECOMMENDATION

KCA concurs with DCDD Staff for area #2 that the saw-cutting and patching of the area in question is the quickest, most feasible and cost-effective process to temporarily repair this location. It is understood that this will not eliminate the potential for future deterioration within this location, especially if the root cause is petroleum-based contamination. This area will need to be monitored over time for future surface issues.

CONCLUSIONS

The areas in question have been reviewed and dispositioned as requested. Specifically area #1 is recommended that the asphalt be removed and replaced per FDOT Specifications to avoid the potential for further deterioration of the Hammock Dunes Parkway. Additional consideration should be given to allow for an overnight total road closure, detouring traffic to A1A via Jungle Hut Road and return to the parkway via Camino del Mar. This location could then be completed in one to two shifts. Then after the proper cure time (14 days) the thermoplastic striping can be placed.
During your review of the provided documentation of the findings, if you have any questions, need clarification or have concerns please feel free to contact Mike Wilson (mwilson@kcaeng.com) to discuss.

Sincerely,

Samuel L. Cullum, PE Project Manager
Attachments: as listed

Cc: Mike Wilson (KCA), File

Dunes Community Development District	Pavement Repair Recommendation

	Option #1: Deep Mill and Resurface of Hammock Dunes Parkway	

Item No.	Description	Unit	Qty	Unit Cost	Item Total	Comments	
101-1	Mobilization	LS	1	$	20,000.00	$	20,000.00		
102-1	Maintenance of Traffic	LS	1	$	20,000.00	$	20,000.00	Includes Temp Striping	
285-713	Base Group 13 (OBG 13 - 8" B-12.5)	SY	800	$	79.29	$	63,432.00	FDOT SW avg	
327-	Milling Existing Asphalt Pavement & Limerock - 9.5"	SY	800	$	7.25	$	5,800.00	FDOT SW avg based on 9.75" depth	
337-7-83	Asphalt Conc Friction Course, Traffic C, FC 12.5, PG 76-22	TN	64	$	160.09	$	10,245.76	FDOT SW avg	
711-16-101	Thermoplastic, Std-Other Surfaces., White, 6"	GM	0.12	$	8,731.12	$	1,047.73	Est using DCDD Intersection Project	
711-16-201	Thermoplastic, Std-Other Surfaces., Yellow, 6"	GM	0.12	$	8,731.12	$	1,047.73	Est using DCDD Intersection Project	

Sub-Total	$	121,573.23	
Contingency	0.25	
Construction Estimate	$	151,966.54	
Est Design Fee	$	10,000.00	
Est CEI Fee	$	15,000.00	
Grand Total	$	176,966.54	

F.

OLD CITY TREE LLC
6323 GOMEZ ROAD, ST. AUGUSTINE FL 32080 TELEPHONE 904-794-7053

TO:	Dunes Utility CDD	DATE: 05-13-26 ATTN:	 Cory brill
REF:	Hammock Dunes Pkwy Mr. Brill,
On 05-13-26, I conducted an evaluation on the planted Live Oak trees on Hammock Beach Pkwy from 16th road to the Camino Del Mar intersection as you requested. The reason for the evaluation was a concern that the trees look sparce and unhealthy. The last inspection was conducted in February, and they were in good health at that time and currently remain in good health. Live Oaks have a leaf drop and new leaf growth that occurs in the spring usually March into April and they will appear sparce during this time. The trees are still in different stages of the spring leaf drop. Some of the trees are full of new leaves and other still have blooms on them which causes the tree to appear sparse.
There is not a definitive time line for a tree to drop and produce a new leaf.

The level 1 Tree Risk Assessment reveals no immediate health concerns. In my opinion, the trees are healthy. The tree plan that was established 16 years ago is working and should continue to be followed. Fertilization was just completed on all the trees about two weeks ago.

If you have any questions about my recommendation or would like to meet in person to discuss anything regarding the trees, please call 904-669-0369.

Thank you, Jason Shaw
I.S.A. Certified Arborist # FL-5453A TRAQ (Tree Risk Assessment Qualified)
PPQ (Prescription Pruning Qualified)

G.

May 18, 2026

Board of Supervisors
Dunes Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Dunes Community Development District, Flagler County, Florida (“the District”) for the fiscal year ended September 30, 2026, with the option of four (4) additional one-year renewals. We will audit the financial statements of the governmental activities, business-type activities, and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Dunes Community Development District as of and for the fiscal year ended September 30, 2026, with the option of four (4) additional one-year renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
We have also been engaged to report on supplementary information other than RSI that accompanies the District’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditor’s report on the financial statements:
Schedule of expenditures of federal awards and state financial assistance (if applicable)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with

Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose.
If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Audit of Major Program Compliance
If it is determined to be needed, our audit of the District’s major federal award program(s) and state financial assistance compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended; the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and Chapter 10.550, Rules of the Auditor General and other procedures we consider necessary to enable us to express such an opinion on major federal award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement.

The Uniform Guidance and Chapter 10.550, Rules of the Auditor General requires that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable to major federal award programs and state financial assistance, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the entity’s compliance based on the audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, Uniform Guidance, and Chapter 10.550, Rules of the Auditor General will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the entity’s compliance with the requirements of the federal programs and state projects as a whole.

As part of a compliance audit in accordance with GAAS, Government Auditing Standards, and Chapter 10.550, Rules of Auditor General, we exercise professional judgment and maintain professional skepticism throughout the audit. We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks.
Our procedures will consist of determining major federal programs and state financial assistance, performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement and State Projects Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the entity’s major programs, and performing such other procedures as we consider necessary in the circumstances. The purpose of those procedures will be to express an opinion on the entity’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance Chapter 10.550, Rules of the Auditor General.

Also, as required by the Uniform Guidance and Chapter 10.550, Rules of Auditor General, we will obtain an understanding of the entity’s internal control over compliance relevant to the audit in order to design and perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each of the entity’s major federal award programs. Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we have identified during the audit.

We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity’s major federal award programs and state financial assistance, and a report on internal controls over compliance that will report any significant deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government

Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.

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

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

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-NF, LLC - 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FL 32092
TELEPHONE: 904-940-5850.

This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $18,500 for the September 30, 2026 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The fees for the fiscal years 2027, 2028, 2029 and 2030 will not exceed $19,000, $19,500, $20,000 and $20,500, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The Federal compliance audit fee is $5,000 (if applicable).

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

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

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

The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2025 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Dunes Community Development District and believe this letter accurately summarizes the terms of the engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:

This letter correctly sets forth the understanding of Dunes Community Development District.

By: 		
Title:  Chairman		
Date: 2026-05-18	

Program

PA	•I_AICP�	Peer Review

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Administered in Florida
by the Florida Institute of CPAs

	
November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity,

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x,5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number: 616829

H.

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 received five (5) contractor price proposals on 5.21.2026 in response to District’s forward of requests for quotations to qualified contractors for installation of new pumps, panel equipment, and other station rehabilitation items. The price quotations received ranged from $114,400 to
$209.000 with Central Florida Liftstations, Orange City, FL providing the lowest pricing for the project. Staff will continue to review contractor equipment submittals and project scheduling activities in concert with pump supplier equipment delivery schedule. Project is included in the FY 2026 Capital Improvements Budget.

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. 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. Staff prepared and forwarded responses to several requests for additional information and eventually received notice from FDEM on 5.14.2026 the Technical Unit determined the expected benefits versus the project cost were not sufficient for the project to be cost-effective using FEMA’s BCA Tool.

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). Staff received final payments for the project totaling
$87,078.33 on 5.18.2026. 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. Staff

received 100% Plans and Specifications on 5.10.2026 and the final plans review meeting is scheduled for 6.8.2026. FDEP provided Engineer and District minor permit review comments along with a complimentary response on the quality of the application and supporting documentation. Engineer preparing the response to FDEP comments. Tentatively, bid advertisement is scheduled for 6.15.26.

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. The report was distributed to all customers in the May 2026 billing statements. Staff prepared and forwarded FDEP Consumer Confidence Report Certification of Completion of Delivery on 5.21.2026.

SJRWMD Consumptive Use Permit (CUP) Water Quality Data Submittal Form EN7 uploaded to district portal. Received confirmation from SJRWMD on 5.13.2026 the data was successfully processed. Water quality data for the raw water supply wells and augmentation well is required to be sampled and evaluated by a qualified laboratory with results provided each April in accordance with Condition 34 the District’s CUP.

I.

Dunes CDD Lift Station 11 Rehabilitation Tabulation of Price Quotations Received May 21, 2026
WRB Project #DNS 5001

BIDDER NAME	

ADDENDUM 1 SIGNED	

REQUEST FOR QUOTATION SIGNED	

PRICE SCHEDULE	

GENERAL CONDITIONS	

LITIGATION STATEMENT SIGNED	

DRUG-FREE WORKPLACE CERTIFICATION SIGNED	

TOTAL PRICE	
								
Central Florida Liftstations, Orange City, FL	√	√	√	√	√	√	
$	114,400.00	
Hazen Construction, New Smyrna Beach, FL	√	√	√	√	√	√	
$	177,222.00	
JD Weber Construction Co, Ormond Beach, FL	√	√	√	√	√	√	
$	138,520.00	
McMahan Construction Co., Inc. DeLand, FL	√	√	√	√	√	√	
$	209,000.00	
RCM Utilities, LLC	Eustis, FL	√	√	√	√	√	√	
$	147,100.10	

J.

FISCAL YEAR 2026 TOLL REVENUES	
	REVENUES			VEHICLES TRIPS	$/VEHICLE	
			%	TOTAL	PREVIOUS	% CHANGE		PREVIOUS	% CHANGE			TURN ARND/		
		BRIDGE	CASH/	MONTHLY	YEAR	FROM PRIOR		YEAR	FROM PRIOR		BRIDGE	VIOLATION/		
MONTH	CASH	PASS	BPASS	COLLECTIONS	COLLECTIONS	YEAR	TOTAL	VEHICLES	YEAR	CASH	PASS	EMPLOYEE		
OCTOBER 2025	$	90,911.00	$	115,408.75	78.77%	$	206,319.75	$	170,854.75	20.76%	182,353	167,744	8.71%	29,575	149,700	3,078	$	1.131431	
NOVEMBER 2025	$	89,606.00	$	110,601.25	81.02%	$	200,207.25	$	215,073.50	-6.91%	176,199	184,780	-4.64%	29,266	144,144	2,789	$	1.136256	
DECEMBER 2025	$	95,757.00	$	114,865.25	83.36%	$	210,622.25	$	205,283.50	2.60%	184,011	179,072	2.76%	31,342	149,855	2,814	$	1.144618	
JANUARY 2026	$	83,867.00	$	115,938.00	72.34%	$	199,805.00	$	197,136.50	1.35%	182,502	179,075	1.91%	27,404	151,360	3,738	$	1.094810	
FEBRUARY 2026	$	90,258.00	$	110,866.00	81.41%	$	201,124.00	$	209,221.75	-3.87%	176,938	182,385	-2.99%	29,577	144,700	2,661	$	1.136692	
MARCH 2026	$	124,506.00	$	130,047.25	95.74%	$	254,553.25	$	253,164.00	0.55%	214,154	210,563	1.71%	40,794	169,559	3,801	$	1.188646	
APRIL 2026	$	118,692.00	$	124,706.75	95.18%	$	243,398.75	$	246,706.50	-1.34%	204,323	207,511	-1.54%	38,798	162,338	3,187	$	1.191245	
MAY 2026	$	115,817.00	$	118,905.50	97.40%	$	234,722.50	$	238,308.50	-1.50%	195,603	198,256	-1.34%	37,922	154,344	3,337	$	1.199994	
JUNE 2026					$	236,329.50	-100.00%	0	188,665	-100.00%					
JULY 2026					$	250,008.75	-100.00%	0	196,371	-100.00%					
AUGUST 2026					$	218,278.25	-100.00%	0	182,421	-100.00%					
SEPTEMBER 2026					$	188,696.50	-100.00%	0	167,118	-100.00%					
					$	2,629,062.00			2,243,961						
TOTALS=	$	809,414.00	$	941,338.75		$  1,750,752.75			1,516,083			264,678	1,226,000	25,405		
PERCENT OF TOTAL=	46.2%	53.8%		Previous YTD=	$	1,735,749.00	Previous YTD=	1,509,386		17.5%	80.9%	1.7%		
				Increase/Decrease %=	0.86%	Increase/Decrease %=	0.44%						
CURRENT FY AVERAGES=	$	101,176.75	$	117,667.34	85.65%	$	218,844.09			126,340			33,085	153,250	3,176	$	1.1530	
														
12 MONTH PROJECTION=	$  1,214,121.00	$  1,412,008.13		$  2,651,787.51			1,516,083			397,017	1,839,000	38,108		
MAY 2025	$	118,053.00	$	120,255.50	98.17%	$	238,308.50	$	202,147.78	17.89%	198,256	201,171	-1.45%	38,538	156,123	3,595	$	1.202024	
FY 26 BUDGETED PROJECTION=	$	2,725,000													
	12345	=Revised number												

\\DCDD-FILESRV\CompanyShare\Manager'sShared\Bridge\Toll Revenue Collected by MonthToll Revenue Collected by Month
6/1/20263:14 PM	Page 1

K.

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	5/8/2026	Motor Shaft broke	

17	

Two Prominent Chemical Pumps			

$	7,294.52			

Capital	

5/8/2026	
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	
5/8/2026	
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	5/8/2026	Reclaim Main Repair/valve/pavers	
20	Plants replaced at front office due to freeze	$	4,983.60					O&M	5/8/2026	Replaced Landscape due to freeze	
21	Oak Tree Fertilize Hammock Dunes Parkway		$	15,250.00				O&M			
22	Moss Removed Hammock Dunes Parkway		$	500.00				O&M			
23	Plants Replaced on Hammock Dunes Parkway		$	8,250.00				O&M			
24	42 Oak View Circle Storm Drain Cleaning				$	5,310.00		O&M			
25	McKim and Creed SBR Allen Bradley Panel View Replacement			$	4,100.00			Capital		WWTP O&M account	
										
	SUB-TOTALS=	$	4,983.60	$	42,050.00	$	213,940.67	$	10,460.00	$	164,136.15				
										
	UPCOMING ITEMS									
i.	Spare VFD for the Reclaimed PS			$	10,000.00		$	10,000.00			Existing VFD is reaching end of life	
ii.						$	-				
						$	-				
	SUB-TOTALS=	$	9,967.20	$	-	$	10,000.00	$	-	$	19,967.20				
										
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	14,950.80	$	42,050.00	$  223,940.67	$	10,460.00	$	184,103.35				

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

\\DCDD-FILESRV\CompanyShare\Manager'sShared\Budget\Additional Budgeted ItemsAdditional Budgeted Items 6/4/202610:28 AM

L.

Dunes
Community Development District

Unaudited Financial Reporting
April 30, 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

13-34

35

	Stormwater Fund Month to Month

	Check Run Summary

	Assessment Receipt Schedule

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
April 30, 2026

	General
	Fund		
ASSETS:		
Cash	$1,888	
Assessments Receivable	$12,129	
Investments-Raymond James	$32,033	
Investments-SBA	$167,968	
Prepaids	$11,670	
TOTAL ASSETS	$225,687	

LIABILITIES AND FUND BALANCES:
Liabilities:
Accounts Payable	

$6,893	
Due to Other Funds	$6,192	
TOTAL LIABILITIES	$13,085	

Fund Balances:		
Nonspendable:		
Prepaids	$11,670	
Unassigned	$200,932	
TOTAL FUND BALANCES	$212,603	
		
TOTAL LIABILITIES & FUND BALANCE	$225,687	

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended April 30, 2026

EXPENSE CODE	
DESCRIPTION	GENERAL
FUND BUDGET	PRORATED BUDGET
THRU 04/30/26	ACTUAL
THRU 04/30/26	
VARIANCE	

REVENUES:						
001.300.31900.10000	Maintenance Taxes	$464,265	$464,265	$455,915	($8,350)	
001.300.36100.11000	Interest Income	$3,482	$2,031	$2,087	$56	
TOTAL REVENUES		$467,747	$466,296	$458,002	($8,295)	

EXPENDITURES:						
Administrative						
001.310.51300.11000	Supervisor Fees	$14,000	$8,167	$6,800	$1,367	
001.310.51300.21000	FICA Expense	$1,071	$625	$520	$105	
001.310.51300.31100	Engineering/Software Services	$15,000	$8,750	$7,052	$1,698	
001.310.51300.31500	Attorney	$25,000	$14,583	$23,878	($9,295)	
001.310.51300.32000	Collection Fees/Payment Discount	$21,000	$21,000	$25,434	($4,434)	
001.310.51300.32200	Annual Audit	$3,655	$2,132	$340	$1,792	
001.310.51300.34000	Management Fees	$10,627	$6,199	$6,199	$0	
001.310.51300.35100	Computer Time	$2,000	$1,167	$1,167	($0)	
001.310.51300.40000	Travel Expenses	$1,000	$583	$447	$137	
001.310.51300.42000	Postage & Express Mail	$5,000	$2,917	$2,151	$766	
001.310.51300.42500	Printing	$2,500	$1,458	$677	$781	
001.310.51300.45000	Insurance	$33,659	$19,634	$16,338	$3,296	
001.310.51300.48000	Advertising Legal & Other	$2,000	$1,167	$135	$1,032	
001.310.51300.49000	Bank Charges	$1,000	$583	$180	$403	
001.310.51300.49100	Contingencies	$9,000	$5,250	$5,377	($127)	
001.310.51300.51000	Office Supplies	$2,000	$1,167	$450	$717	
001.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$583	$195	$388	
001.320.53800.12000	Salaries	$127,368	$73,481	$72,403	$1,078	
001.320.53800.12100	Consulting Fees	$1,500	$875	$0	$875	
001.320.53800.21000	FICA Taxes	$11,807	$6,812	$5,252	$1,560	
001.320.53800.22000	Pension Expense	$12,737	$7,348	$8,046	($698)	
001.320.53800.23000	Health Insurance Benefits	$16,526	$9,640	$11,646	($2,006)	
001.320.53800.24000	Workers Comp Insurance	$1,871	$1,091	$1,681	($590)	
001.320.53800.64000	Capital Improvements	$35,000	$30,305	$30,305	$0	
TOTAL ADMINISTRATIVE		$356,321	$225,518	$226,673	($1,155)	
General System Maintenance						
001.320.53800.46200	Landscaping	$40,000	$23,333	$17,812	$5,522	
001.320.53800.46000	Building Maintenance	$35,000	$20,417	$19,345	$1,071	
001.320.53800.46300	Tree & Shrub Removal	$2,500	$1,458	$0	$1,458	
001.320.53800.49300	R&R-Equipment	$500	$292	$0	$292	
TOTAL GENERAL SYSTEM MAINTENANCE	$78,000	$45,500	$37,157	$8,343	
					
TOTAL EXPENDITURES	$434,321	$271,018	$263,830	$7,188	
					
Excess (deficiency) of revenues over (under) expenditures	$33,426	$195,278	$194,171	($1,106)	

Other Financing Sources/(Uses)					
001.300.36900.10200	Non-Operating Revenue		($33,426) 		($19,499) 		$0 		$19,499 	
TOTAL OTHER FINANCING SOURCES/(USES)		($33,426) 		($19,499) 		$0 		$19,499 	
Net change in fund balance	$0	$175,779	$194,171	$18,392	

FUND BALANCE - BEGINNING	
$0		
$18,431		
FUND BALANCE - ENDING	$0		$212,603		

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended April 30, 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	$12,289	$0	$0		$0	$0	$0	$455,915	
001.300.36100.11000	Interest Income	$155	$105	$125	$198	$216	$664	$624	$0	$0		$0	$0	$0	$2,087	
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	$12,913	$0	$0		$0	$0	$0	$458,002	

EXPENDITURES:															
Administrative															
001.310.51300.11000	Supervisor Fees	$1,000	$1,000	$800	$1,000	$1,000	$1,000	$1,000	$0	$0		$0	$0	$0	$6,800	
001.310.51300.21000	FICA Expense	$77	$77	$61	$77	$77	$77	$77	$0	$0		$0	$0	$0	$520	
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	$1,976	$0	$0		$0	$0	$0	$23,878	
001.310.51300.32000	Collection Fees/Payment Discount	$0	$6,094	$17,184	$1,337	$441	$217	$160	$0	$0		$0	$0	$0	$25,434	
001.310.51300.32200	Annual Audit	$0	$0	$85	$0	$170	$0	$85	$0	$0		$0	$0	$0	$340	
001.310.51300.34000	Management Fees	$886	$886	$886	$886	$886	$886	$886	$0	$0		$0	$0	$0	$6,199	
001.310.51300.35100	Computer Time	$167	$167	$167	$167	$167	$167	$167	$0	$0		$0	$0	$0	$1,167	
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	$344	$0	$0		$0	$0	$0	$2,151	
001.310.51300.42500	Printing	$164	$117	$104	$175	$0	$95	$22	$0	$0		$0	$0	$0	$677	
001.310.51300.45000	Insurance	$2,370	$2,334	$2,334	$2,334	$2,334	$2,334	$2,299	$0	$0		$0	$0	$0	$16,338	
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	$38	$0	$0		$0	$0	$0	$180	
001.310.51300.49100	Contingencies	$823	$725	$725	$745	$786	$786	$786	$0	$0		$0	$0	$0	$5,377	
001.310.51300.51000	Office Supplies	$201	$11	$191	$0	$0	$0	$47	$0	$0		$0	$0	$0	$450	
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	$9,534	$0	$0		$0	$0	$0	$72,403	
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	$725	$0	$0		$0	$0	$0	$5,252	
001.320.53800.22000	Pension Expense	$918	$919	$1,175	$916	$927	$941	$2,250	$0	$0		$0	$0	$0	$8,046	
001.320.53800.23000	Health Insurance Benefits	$1,484	$1,494	$1,494	$2,019	$1,720	$1,717	$1,717	$0	$0		$0	$0	$0	$11,646	
001.320.53800.24000	Workers Comp Insurance	$533	$178	$178	$178	$178	$261	$178	$0	$0		$0	$0	$0	$1,681	
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	$22,289	$0	$0		$0	$0	$0	$226,673	
General System Maintenance															
001.320.53800.46200	Landscaping	$1,800	$1,800	$1,800	$1,800	$1,800	$1,878	$6,934	$0	$0		$0	$0	$0	$17,812	
001.320.53800.46000	Building Maintenance	$3,927	$3,311	$2,207	$2,512	$2,415	$1,987	$2,987	$0	$0		$0	$0	$0	$19,345	
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	$9,921	$0	$0		$0	$0	$0	$37,157	
															
TOTAL EXPENDITURES	$25,935	$41,336	$62,641	$47,505	$26,326	$27,878	$32,210	$0	$0		$0	$0	$0	$263,830	
															
Excess (deficiency) of revenues over (under) expenditures	($25,780)	$61,704	$228,826	($19,062)	($14,092)	($18,128)	($19,297)	$0	$0		$0	$0	$0	$194,172	

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)	($19,297)	$0	$0		$0	$0	$0	$194,172	

Page 3

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
April 30, 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	

$98,040	

$249,749	

$67,369	

$415,157	
Cash - On Hand	---	$2,800	---	$2,800	
Petty Cash	---	$3,421	---	$3,421	
Investments:
State Board - Surplus Funds	
$350,594	
$239,669	
$454,872	
$1,045,136	
Raymond James - Enhanced Savings	$2,358,561	$1,709,064	$341,472	$4,409,096	
Raymond James - Certificate of Deposit	---	$8,025,443	---	$8,025,443	
Raymond James - Money Market Sweep	$625	$0	---	$625	
Receivables
Utility Billing	
$480,514	
---	
---	
$480,514	
Utility Billing-Unbilled AR	$194,500	---	---	$194,500	
FSA Receivable	---	$22,393	---	$22,393	
Due from Other Sources	$87,079	---	---	$87,079	
Due from Other Funds	$4,090	$26,137	$42,571	$72,797	
Noncurrent Assets: Prepaids	
$64,187	
$88,601	
$11,670	
$164,459	
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	$29,350,116	$20,260,289	$917,954	$50,528,359	

LIABILITIES:
Current Liabilities: Accounts Payable	

$87,009	

$27,607	

$1,381	

$115,997	
Due to Other Funds	$53,300	---	$13,306	$66,606	
Noncurrent Liabilities: Prepaid Connection Fees	
$604,653	
---	
---	
$604,653	
Deferred Toll Revenue	---	$515,516	---	$515,516	
TOTAL LIABILITIES	$744,962	$543,123	$14,686	$1,302,771	

NET POSITION
Net Invested in Capital Assets	

$25,710,928	

$9,893,012	

$0	

$35,603,940	
Restricted for Renewal and Replaccement	$2,494,227	$9,574,154	$0	$12,068,381	
Unrestricted	$400,000	$250,000	$903,267	$1,553,267	
TOTAL NET POSITION	$28,605,155	$19,717,166	$903,267	$49,225,588	

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

OPERATING REVENUES:
041.300.34300.30000	
Water Revenue	
$1,432,225	
$785,823	
$765,057	
($20,766)	
041.300.34300.50000	Sewer Revenue	$1,194,059	$655,148	$684,132	$28,984	
041.300.34300.76000	Irrigation/Effluent	$2,277,799	$1,249,767	$1,220,476	($29,291)	
041.300.34300.10000	Meter Fees	$25,000	$14,583	$26,835	$12,252	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$23,000	$14,583	$27,500	$12,917	
041.300.36900.10000	CPC Effluent Agreement	$72,000	$42,000	$0	($42,000)	
041.300.34900.10200	Backflow Preventor/Misc.	$2,504	$1,461	$1,965	$504	
041.300.33700.30000	Grant Income	$0	$0	$0	$0	
041.300.36900.10000	Misc. Income / Penalty	$20,000	$11,667	$16,167	$4,500	
TOTAL OPERATING REVENUES		$5,046,588	$2,775,032	$2,742,131	($32,900)	

OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$29,167	
$0	
$29,167	
041.310.51300.31500	Attorney	$10,000	$5,833	$1,288	$4,546	
041.310.51300.32200	Annual Audit	$8,170	$4,766	$760	$4,006	
041.310.51300.34000	Management Fees	$23,755	$13,857	$13,857	$0	
041.310.51300.40000	Travel Expenses	$16,000	$9,333	$5,963	$3,370	
041.310.51300.42000	Postage & Express Mail	$4,000	$2,333	$2,700	($367)	
041.310.51300.42500	Printing & Mailing Utility Bills	$15,000	$8,750	$7,992	$758	
041.310.51300.48000	Advertising Legal & Other	$3,000	$1,750	$2,566	($816)	
041.310.51300.49000	Bank Charges	$1,000	$583	$579	$4	
041.310.51300.49100	Contingencies	$7,000	$4,083	$2,774	$1,309	
041.310.51300.51000	Office Supplies and Equipment	$13,000	$7,583	$6,006	$1,577	
041.310.51300.54000	Dues, Licenses & Subscriptions	$15,000	$8,750	$8,827	($77)	
041.310.51300.54200	Permits Fees WTP & WWTP	$8,000	$4,667	$4,600	$67	
041.310.51300.55000	Land Leases & Easement Fees	$14,000	$8,167	$0	$8,167	
041.310.53600.12000	Salaries, including Overtime	$1,133,760	$661,360	$619,992	$41,368	
041.310.53600.12100	Consulting Fees	$1,500	$875	$0	$875	
041.310.53600.21000	FICA Taxes	$104,194	$60,780	$45,282	$15,497	
041.310.53600.22000	Pension Plan	$113,376	$66,136	$53,361	$12,775	
041.310.53600.23000	Insurance Benefits (Medical)	$147,104	$85,811	$92,766	($6,955)	
041.310.53600.24000	Workers Compensation Insurance	$16,653	$9,714	$14,952	($5,238)	
041.310.53600.25000	Unemployment Benefits	$500	$292	$0	$292	
041.310.53600.25000	Bad Debt Expense	$500	$292	$107	$185	
041.310.53600.41000	Telephone	$62,000	$36,167	$31,974	$4,192	
041.310.53600.41002	Payment Processing Service	$18,000	$10,500	$11,577	($1,077)	
041.310.53600.44000	Equipment Rentals & Leases	$10,000	$5,833	$5,368	$466	
041.310.53600.45000	Insurance	$185,125	$107,989	$89,862	$18,128	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$11,667	$13,627	($1,961)	
041.310.53600.52000	Supplies/Equipment General	$4,000	$2,333	$2,119	$214	
041.310.53600.52010	Tools	$20,000	$11,667	$1,766	$9,901	
041.310.53600.52055	Uniforms/Supplies/Services	$16,000	$9,333	$15,987	($6,654)	
041.310.53600.52100	Fuel for Vehicles	$4,000	$2,333	$6,562	($4,229)	
041.310.53600.54100	Training & Travel Expenses	$6,000	$3,500	$2,611	$889	
TOTAL ADMINISTRATIVE		$2,050,637	$1,196,205	$1,065,826	$130,379	

Water System		
041.320.53600.34800	Water Quality Testing	$25,000	$14,583	$17,431	($2,847)	
041.320.53600.43000	Electric	$149,000	$86,917	$81,999	$4,918	
041.320.53600.43100	Bulk Water Purchases	$20,000	$11,667	$49	$11,618	
041.320.53600.44000	Equipment Rentals & Leases	$500	$292	$0	$292	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$260,000	$151,667	$127,700	$23,967	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$50,000	$29,167	$14,123	$15,044	
041.320.53600.52000	Plant Operating Supplies	$23,000	$13,417	$11,959	$1,458	
041.320.53600.52200	Chlorine & Other Chemicals	$385,250	$224,729	$232,158	($7,429)	
041.320.53600.61000	Meters New & Replacement	$60,000	$35,000	$44,729	($9,729)	
TOTAL WATER SYSTEM		$972,750	$567,438	$530,147	$37,290	

Sewer System						
041.330.53600.34800	Water Quality Testing	$28,000	$16,333	$10,860	$5,473	
041.330.53600.34900	Sludge Disposal	$190,000	$110,833	$58,584	$52,250	
041.330.53600.43000	Electric	$115,000	$67,083	$44,690	$22,394	
041.330.53600.44000	Equipment Rentals & Leases	$500	$292	$0	$292	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$190,000	$110,833	$118,673	($7,840)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$14,583	$19,788	($5,205)	
041.330.53600.46075	Lift Station Repair and Maintenance	$50,000	$29,167	$16,036	$13,131	
041.330.53600.52000	Plant Operating Supplies	$12,000	$7,000	$7,117	($117)	
041.330.53600.52200	Chlorine & Other Chemicals	$50,000	$29,167	$65,696	($36,530)	
TOTAL SEWER SYSTEM		$660,500	$385,292	$341,445	$43,847	

Irrigation System						
041.340.53600.34800	Water Quality Testing	$500	$292	$0	$292	
041.340.53600.43000	Electric	$70,000	$40,833	$36,553	$4,280	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$220,000	$128,333	$90,492	$37,841	
041.340.53600.44000	Equipment Rentals & Leases	$35,000	$20,417	$13,065	$7,352	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$140,000	$81,667	$35,177	$46,490	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$30,000	$17,500	$15,951	$1,549	
041.340.53600.61000	Meters New & Replacement	$50,000	$29,167	$2,696	$26,470	
TOTAL IRRIGATION SYSTEM		$545,500	$318,208	$193,935	$124,273	
						
TOTAL OPERATING EXPENSES		$4,229,387	$2,467,142	$2,131,352	$335,790	
						
OPERATING INCOME (LOSS)		$817,201	$307,889	$610,779	$302,890	

NON OPERATING REVENUE (EXPENSES)	
041.300.36900.10200	Non Operating Revenue	$437,862	$255,420	$0	($255,420)	
041.300.22300.10000	Connection Fees - W/S	($22,000)	($12,833)	$0	$12,833	
041.300.36100.10000	Interest Income	$60,000	$35,000	$51,787	$16,787	
041.310.51300.64000	Capital Improvements	($1,293,063)	($754,287)	($525,552)	$228,735	
TOTAL NON OPERATING REVENUE (EXPENSES)	($817,201)	($476,701)	($446,744)	$29,956	
					
CHANGE IN NET POSITION	$0	($168,811)	$164,035	($338,734)	

TOTAL NET POSITION - BEGINNING	
$0		
	$28,441,120 		
TOTAL NET POSITION - ENDING	$0		$28,605,155		

	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	$128,058	$0	$0	$0	$0	$0	$765,057	
$83,767	$97,666	$99,674	$97,823	$96,641	$95,279	$113,281	$0	$0	$0	$0	$0	$684,132	
$151,494	$205,344	$206,364	$178,741	$143,936	$148,451	$186,146	$0	$0	$0	$0	$0	$1,220,476	
$4,341	$1,271	$4,122	$1,140	$1,140	$9,559	$5,262	$0	$0	$0	$0	$0	$26,835	
$0	$0	$9,000	$0	$0	$10,500	$8,000	$0	$0	$0	$0	$0	$27,500	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$393	$0	$262	$131	$131	$655	$393	$0	$0	$0	$0	$0	$1,965	
$1,846	$2,205	$4,424	$1,329	$2,014	$1,088	$3,260	$0	$0	$0	$0	$0	$16,167	
$336,939	$415,707	$433,918	$387,385	$352,762	$371,020	$444,400	$0	$0	$0	$0	$0	$2,742,131	

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	$190	$0	$0	$0	$0	$0	$760	
041.310.51300.34000	Management Fees	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$0	$0	$0	$0	$0	$13,857	
041.310.51300.40000	Travel Expenses	$800	$800	$1,163	$800	$800	$800	$800	$0	$0	$0	$0	$0	$5,963	
041.310.51300.42000	Postage & Express Mail	$219	$429	$503	$507	$180	$223	$640	$0	$0	$0	$0	$0	$2,700	
041.310.51300.42500	Printing & Mailing Utility Bills	$1,154	$1,153	$0	$2,257	$1,148	$1,141	$1,140	$0	$0	$0	$0	$0	$7,992	
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	$102	$0	$0	$0	$0	$0	$579	
041.310.51300.49100	Contingencies	$155	$349	$470	$972	$242	$90	$496	$0	$0	$0	$0	$0	$2,774	
041.310.51300.51000	Office Supplies and Equipment	$974	$494	$687	$1,014	$723	$671	$1,443	$0	$0	$0	$0	$0	$6,006	
041.310.51300.54000	Dues, Licenses & Subscriptions	$1,176	$910	$1,955	$343	$3,205	$148	$1,089	$0	$0	$0	$0	$0	$8,827	
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	$91,466	$0	$0	$0	$0	$0	$619,992	
041.310.53600.21000	FICA Taxes	$6,322	$5,882	$5,972	$6,957	$6,690	$6,573	$6,886	$0	$0	$0	$0	$0	$45,282	
041.310.53600.22000	Pension Plan	$7,283	$7,205	$7,387	$7,591	$7,478	$7,373	$9,045	$0	$0	$0	$0	$0	$53,361	
041.310.53600.23000	Insurance Benefits (Medical)	$12,738	$12,941	$12,956	$11,550	$13,260	$15,189	$14,132	$0	$0	$0	$0	$0	$92,766	
041.310.53600.24000	Workers Compensation Insurance	$4,737	$1,579	$1,579	$1,579	$1,579	$2,321	$1,579	$0	$0	$0	$0	$0	$14,952	
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	$4,463	$0	$0	$0	$0	$0	$31,974	
041.310.53600.41002	Payment Processing Service	$1,620	$1,647	$1,670	$1,739	$1,674	$1,618	$1,608	$0	$0	$0	$0	$0	$11,577	
041.310.53600.44000	Equipment Rentals & Leases	$631	$643	$611	$601	$1,116	$710	$1,056	$0	$0	$0	$0	$0	$5,368	
041.310.53600.45000	Insurance	$13,033	$12,837	$12,837	$12,837	$12,837	$12,837	$12,642	$0	$0	$0	$0	$0	$89,862	
041.310.53600.46100	Repair and Maintenance for Vehicles	$482	$3,701	$516	$0	$0	$139	$8,789	$0	$0	$0	$0	$0	$13,627	
041.310.53600.52000	Supplies/Equipment General	$1,267	$14	$447	$66	$117	$34	$175	$0	$0	$0	$0	$0	$2,119	
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	$144	$0	$0	$0	$0	$0	$15,987	
041.310.53600.52100	Fuel for Vehicles	$890	$832	$1,211	$714	$740	$746	$1,429	$0	$0	$0	$0	$0	$6,562	
041.310.53600.54100	Training & Travel Expenses	$0	$0	$412	$300	$0	$250	$1,649	$0	$0	$0	$0	$0	$2,611	
TOTAL ADMINISTRATIVE		$161,257	$144,997	$149,943	$150,857	$148,327	$147,503	$162,942	$0	$0	$0	$0	$0	$1,065,826	

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	

	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	

$1,454	

$0	

$0	

$0	

$0	

$0	

$17,431	
041.320.53600.43000	Electric	$10,533	$10,605	$11,411	$11,722	$12,839	$12,368	$12,521	$0	$0	$0	$0	$0	$81,999	
041.320.53600.43100	Bulk Water Purchases	$8	$6	$7	$7	$7	$7	$7	$0	$0	$0	$0	$0	$49	
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	$20,503	$0	$0	$0	$0	$0	$127,700	
041.320.53600.46050	Distribution System Maintenance Repair and Eq	$0	$3,570	$1,875	$2,869	$2,204	$3,360	$245	$0	$0	$0	$0	$0	$14,123	
041.320.53600.52000	Plant Operating Supplies	$4,185	$4,311	$1,811	$132	$134	$78	$1,308	$0	$0	$0	$0	$0	$11,959	
041.320.53600.52200	Chlorine & Other Chemicals	$38,287	$29,922	$35,078	$28,684	$31,356	$30,918	$37,913	$0	$0	$0	$0	$0	$232,158	
041.320.53600.61000	Meters New & Replacement	$0	$8,499	$6,429	$17,700	$11,250	$0	$850	$0	$0	$0	$0	$0	$44,729	
TOTAL WATER SYSTEM	$84,968	$72,545	$70,335	$67,683	$72,096	$87,719	$74,801	$0	$0	$0	$0	$0	$530,147	

Sewer System
041.330.53600.34800	Water Quality Testing	

$1,353	

$1,059	

$1,708	

$2,976	

$1,218	

$1,324	

$1,220	

$0	

$0	

$0	

$0	

$0	

$10,860	
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	$6,431	$0	$0	$0	$0	$0	$44,690	
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	$6,719	$0	$0	$0	$0	$0	$118,673	
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	$302	$0	$0	$0	$0	$0	$7,117	
041.330.53600.52200	Chlorine & Other Chemicals	$4,857	$5,336	$2,141	$3,456	$7,226	$33,494	$9,187	$0	$0	$0	$0	$0	$65,696	
TOTAL SEWER SYSTEM	$46,342	$56,580	$30,146	$51,123	$53,774	$79,619	$23,860	$0	$0	$0	$0	$0	$341,445	

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	$5,497	$0	$0	$0	$0	$0	$36,553	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$21,396	$20,201	$24,536	$0	$177	$83	$24,099	$0	$0	$0	$0	$0	$90,492	
041.340.53600.44000	Equipment Rentals & Leases	$2,318	$2,318	$0	$0	$2,318	$3,235	$2,878	$0	$0	$0	$0	$0	$13,065	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$2,166	$8,011	$4,804	$7,546	$7,548	$3,434	$1,669	$0	$0	$0	$0	$0	$35,177	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$0	$4,639	$5,407	$37	$0	$5,313	$556	$0	$0	$0	$0	$0	$15,951	
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	$34,699	$0	$0	$0	$0	$0	$193,935	
														
OPERATING INCOME (LOSS) BEFORE RESERVES	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$148,099	$0	$0	$0	$0	$0	$610,779	
														
TOTAL OPERATING EXPENSES	$322,935	$314,567	$293,471	$282,494	$284,239	$337,346	$296,301	$0	$0	$0	$0	$0	$2,131,352	
														
OPERATING INCOME (LOSS)	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$148,099	$0	$0	$0	$0	$0	$610,779	

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	$625	$0	$0	$0	$0	$0	$27,020	
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	$7,345	$0	$0	$0	$0	$0	$51,787	
041.310.51300.64000	Capital Improvements	($45,008)	$0	($109,904)	($99,460)	$0	($235,476)	($35,703)	$0	$0	$0	$0	$0	($525,552)	
TOTAL NON OPERATING REVENUE (EXPENSES)	($36,456)	$7,219	($102,736)	($92,213)	$32,974	($227,799)	($27,734)	$0	$0	$0	$0	$0	($446,744)	
														
CHANGE IN NET POSITION	($22,451)	$108,359	$37,711	$12,677	$101,497	($194,125)	$120,366	$0	$0	$0	$0	$0	$164,035	

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2026

EXPENSE CODE	
DESCRIPTION	BRIDGE FUND BUDGET	PRORATED BUDGET THRU 04/30/26	ACTUAL THRU 04/30/26	
VARIANCE	

OPERATING REVENUES:						
042.300.34900.10000	Toll Collections/Book Sales	$2,725,000	$1,589,583	$1,548,139	($41,445)	
042.300.36900.10000	Miscellaneous Income	$35,000	$20,417	$37,998	$17,582	
TOTAL OPERATING REVENUES		$2,760,000	$1,610,000	$1,586,137	($23,863)	

OPERATING EXPENSES						
Administrative						
042.310.51300.31100	Engineering	$5,000	$2,917	$0	$2,917	
042.310.51300.31500	Attorney	$5,000	$2,917	$0	$2,917	
042.310.51300.32200	Annual Audit	$6,235	$3,637	$580	$3,057	
042.310.51300.34000	Management Fees	$18,129	$10,575	$10,575	($0)	
042.310.51300.49000	Bank Charges	$3,000	$1,750	$4,206	($2,456)	
042.310.51300.49100	Contingencies	$5,000	$2,917	$1,310	$1,607	
TOTAL ADMINISTRATIVE		$42,364	$24,712	$16,671	$8,041	

Toll Facility						
042.320.54900.12000	Salaries	$839,762	$484,478	$452,316	$32,162	
042.320.54900.12100	Consulting Fees	$1,500	$865	$0	$865	
042.320.54900.21000	FICA Taxes	$73,597	$42,460	$33,567	$8,893	
042.320.54900.22000	Pension Plan	$60,394	$34,843	$30,033	$4,810	
042.320.54900.23000	Insurance Benefits (Medical)	$78,361	$45,710	$51,943	($6,233)	
042.320.54900.24000	Workers Compensation Insurance	$8,871	$5,175	$7,965	($2,790)	
042.320.54900.34300	Contractual Support	$124,970	$72,899	$29,223	$43,676	
042.320.54900.34500	Payroll Processing Fee	$40,000	$23,333	$24,049	($716)	
042.320.54900.34600	Credit Card Processing Fee	$58,000	$33,833	$50,854	($17,020)	
042.320.54900.40000	Travel Expenses	$500	$292	$0	$292	
042.320.54900.41000	Telephone	$15,000	$8,750	$9,278	($528)	
042.320.54900.42500	Printing	$6,000	$3,500	$3,786	($286)	
042.320.54900.43000	Utility Services	$28,000	$16,333	$9,780	$6,554	
042.320.54900.45000	Insurance	$168,295	$98,172	$81,693	$16,480	
042.320.54900.46000	Repairs & Maintenance	$130,000	$75,833	$56,581	$19,252	
042.320.54900.46002	Repairs & Maintenance-Parkway	$200,000	$116,667	$163,733	($47,067)	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2025)	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$6,000	$3,500	$554	$2,946	
042.320.54900.52000	Operating Supplies	$22,000	$12,833	$9,068	$3,766	
TOTAL TOLL FACILITY		$1,861,250	$1,079,477	$1,014,421	$65,056	
						
TOTAL OPERATING EXPENSES		$1,903,613	$1,104,190	$1,031,092	$73,097	
						
OPERATING INCOME (LOSS)		$856,387	$505,810	$555,045	$49,234	

NON OPERATING REVENUE (EXPENSES)	
042.300.36900.10200	Non Operating Revenue - Capital Expansion	($971,387)	($566,642)	$0	$566,642	
042.300.36100.11000	Interest Income	$280,000	$163,334	$141,765	($21,569)	
042.320.54900.64000	Capital Improvements	($140,000)	($81,667)	($855,172)	($773,505)	
042.310.51300.60002	Parkway Capital Expenditures	($25,000)	($14,583)	$0	($14,583)	
TOTAL NON OPERATING REVENUE (EXPENSES)	($856,387)	($499,559)	($713,407)	($243,015)	
					
CHANGE IN NET POSITION	$0	$6,252	($158,362)	($193,781)	

TOTAL NET POSITION - BEGINNING	
$0		
$19,875,528		
TOTAL NET POSITION - ENDING	$0		$19,717,166		

Page 9

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 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	$245,241	$0	$0	$0	$0	$0	$1,548,139	
042.300.36900.10000	Miscellaneous Income	$299	$299	$35,327	$1,519	$103	$347	$103	$0	$0	$0	$0	$0	$37,998	
TOTAL OPERATING REVENUES		$210,241	$203,965	$249,988	$206,210	$208,674	$261,714	$245,345	$0	$0	$0	$0	$0	$1,586,137	

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	$145	$0	$0	$0	$0	$0	$580	
042.310.51300.34000	Management Fees	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$0	$0	$0	$0	$0	$10,575	
042.310.51300.49000	Bank Charges	$484	$626	$582	$591	$537	$605	$781	$0	$0	$0	$0	$0	$4,206	
042.310.51300.49100	Contingencies	$109	$149	$318	$315	$57	$211	$150	$0	$0	$0	$0	$0	$1,310	
TOTAL ADMINISTRATIVE		$2,104	$2,286	$2,556	$2,417	$2,395	$2,327	$2,587	$0	$0	$0	$0	$0	$16,671	

Toll Facility															
042.320.54900.12000	Salaries	$62,615	$67,476	$63,688	$69,906	$63,342	$61,404	$63,885	$0	$0	$0	$0	$0	$452,316	
042.320.54900.21000	FICA Taxes	$4,663	$4,698	$4,600	$5,265	$4,835	$4,686	$4,820	$0	$0	$0	$0	$0	$33,567	
042.320.54900.22000	Pension Plan	$3,893	$4,130	$4,436	$4,386	$3,928	$3,993	$5,267	$0	$0	$0	$0	$0	$30,033	
042.320.54900.23000	Insurance Benefits (Medical)	$5,142	$6,887	$6,415	$9,258	$8,080	$8,080	$8,080	$0	$0	$0	$0	$0	$51,943	
042.320.54900.24000	Workers Compensation Insurance	$2,523	$841	$841	$841	$841	$1,236	$841	$0	$0	$0	$0	$0	$7,965	
042.320.54900.34300	Contractual Support	$3,253	$3,955	$5,659	$4,009	$4,003	$4,131	$4,213	$0	$0	$0	$0	$0	$29,223	
042.320.54900.34500	Payroll Processing Fee	$3,640	$3,447	$3,165	$3,687	$3,447	$3,212	$3,452	$0	$0	$0	$0	$0	$24,049	
042.320.54900.34600	Credit Card Processing Fee	$7,957	$7,225	$6,731	$7,230	$6,698	$6,784	$8,228	$0	$0	$0	$0	$0	$50,854	
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	$1,360	$0	$0	$0	$0	$0	$9,278	
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	$919	$0	$0	$0	$0	$0	$9,780	
042.320.54900.45000	Insurance	$14,182	$11,670	$9,336	$11,670	$11,670	$11,670	$11,493	$0	$0	$0	$0	$0	$81,693	
042.320.54900.46000	Repairs & Maintenance	$6,963	$4,832	$8,554	$16,514	$8,141	$7,351	$4,226	$0	$0	$0	$0	$0	$56,581	
042.320.54900.46002	Repairs & Maintenance-Parkway	$11,533	$12,213	$52,644	$12,627	$8,762	$33,878	$32,076	$0	$0	$0	$0	$0	$163,733	
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	$477	$0	$0	$0	$0	$0	$554	
042.320.54900.52000	Operating Supplies	$2,165	$550	$1,033	$1,426	$1,511	$1,542	$841	$0	$0	$0	$0	$0	$9,068	
TOTAL TOLL FACILITY		$132,767	$132,312	$169,614	$149,479	$129,547	$150,526	$150,176	$0	$0	$0	$0	$0	$1,014,421	
															
TOTAL OPERATING EXPENSES		$134,870	$134,598	$172,171	$151,896	$131,942	$152,853	$152,763	$0	$0	$0	$0	$0	$1,031,092	
															
OPERATING INCOME (LOSS)		$75,371	$69,367	$77,818	$54,314	$76,732	$108,860	$92,582	$0	$0	$0	$0	$0	$555,044	

NON OPERATING REVENUE (EXPENSES)															
042.300.36100.11000	Interest Income	$25,669	$34,709	$38,361	$5,517	$9,976	$12,126	$15,407	$0	$0	$0	$0	$0	$141,765	
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)	$15,407	$0	$0	$0	$0	$0	($713,407)	
														
CHANGE IN NET POSITION	$44,824	($395,643)	($143,477)	$39,959	$84,215	$103,770	$107,988	$0	$0	$0	$0	$0	($158,363)	

Page 10

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 2026

EXPENSE CODE	
DESCRIPTION	STORMWATER FUND BUDGET	PRORATED BUDGET THRU 04/30/26	ACTUAL THRU 04/30/26	
VARIANCE	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$469,536	

$273,896	

$276,526	

$2,630	
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	$276,596	$279,464	$2,868	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$14,583	

$0	

$14,583	
043.310.51300.31500	Attorney	$5,000	$2,917	$0	$2,917	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$1,000	$583	$0	$583	
043.310.51300.32200	Annual Audit	$3,440	$2,007	$320	$1,687	
043.310.51300.34000	Management Fees	$10,002	$5,835	$5,835	$0	
043.310.51300.35100	Computer Time	$1,000	$583	$0	$583	
043.310.51300.40000	Travel Expenses	$1,000	$583	$363	$220	
043.310.51300.42000	Postage & Express Mail	$500	$292	$0	$292	
043.310.51300.42500	Printing	$500	$292	$0	$292	
043.310.51300.45000	Insurance	$33,659	$19,634	$16,374	$3,260	
043.310.51300.48000	Advertising Legal & Other	$1,000	$583	$0	$583	
043.310.51300.49000	Other Current Charges	$600	$350	$203	$147	
043.310.51300.49100	Contingencies	$5,000	$2,917	$0	$2,917	
043.310.51300.51000	Office Supplies	$1,000	$583	$0	$583	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$583	$0	$583	
043.320.53600.12000	Salaries	$110,996	$64,036	$60,161	$3,875	
043.320.53600.21000	FICA Taxes	$10,304	$5,945	$4,316	$1,629	
043.320.53600.22000	Pension Expense	$11,100	$6,404	$7,618	($1,214)	
043.320.53600.23000	Health Insurance Benefits	$14,402	$8,401	$10,219	($1,818)	
043.320.53600.24000	Workers Comp Insurance	$1,630	$1,630	$1,465	$166	
TOTAL ADMINISTRATIVE		$239,633	$138,742	$106,874	$31,868	
Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$18,000	

$10,500	

$8,587	

$1,913	
043.320.53600.46200	Landscaping	$5,000	$2,917	$0	$2,917	
043.320.53600.46500	Lake Maintenance	$70,000	$40,833	$21,576	$19,257	
043.320.53600.46700	Storm Drain System Maintenance	$60,000	$35,000	$7,850	$27,150	
043.320.53600.49300	Repair and Replacement Equipment	$5,000	$2,917	$5,501	($2,585)	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$5,833	$3,587	$2,247	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$1,750	$0	$1,750	
TOTAL STORMWATER SYSTEM MAINTENANCE	$176,000	$102,667	$47,101	$55,566	
					
TOTAL OPERATING EXPENSES	$415,633	$241,408	$153,975	$87,433	
					
OPERATING INCOME (LOSS)	$56,603	$35,188	$125,489	$90,301	

NON OPERATING REVENUE (EXPENSES)					
043.300.36900.10200	Non Operating Revenue - Capital Expansion	($27,671)	($16,141)	$0	($16,141)	
043.300.36100.10000	Interest Income	$21,068	$12,290	$15,937	$3,647	
043.320.54900.64000	Capital Improvements	($50,000)	($29,167)	$0	$29,167	
043.320.53600.65000	Renewal and Replacement	$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	($56,603)	($33,018)	$15,937	$16,672	
					
CHANGE IN NET POSITION	$0	$2,169	$141,426	$106,974	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$761,842 		
TOTAL NET POSITION - ENDING	$0		$903,267		

Page 11

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended April 30, 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	$39,633	$0	$0		$0	$0	$0	$276,526	
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	$39,633	$0	$0		$0	$0	$0	$279,464	

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	$80	$0	$0		$0	$0	$0	$320	
043.310.51300.34000	Management Fees	$834	$834	$834	$834	$834	$834	$834	$0	$0		$0	$0	$0	$5,835	
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	$2,370	$0	$0		$0	$0	$0	$16,374	
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	$48	$0	$0		$0	$0	$0	$203	
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	$8,292	$0	$0		$0	$0	$0	$60,161	
043.320.53600.21000	FICA Taxes	$601	$544	$561	$652	$656	$671	$630	$0	$0		$0	$0	$0	$4,316	
043.320.53600.22000	Pension Expense	$856	$856	$1,117	$852	$867	$886	$2,185	$0	$0		$0	$0	$0	$7,618	
043.320.53600.23000	Health Insurance Benefits	$1,309	$1,299	$1,299	$1,802	$1,507	$1,502	$1,502	$0	$0		$0	$0	$0	$10,219	
043.320.53600.24000	Workers Comp Insurance	$464	$155	$155	$155	$155	$227	$155	$0	$0		$0	$0	$0	$1,465	
TOTAL ADMINISTRATIVE	$14,935	$14,558	$15,512	$15,249	$15,196	$15,330	$16,094	$0	$0		$0	$0	$0	$106,874	

Stormwater System Maintenance															
043.320.53600.43000	Electric (7 Aerators)	$572	$1,102	$1,501	$1,211	$1,390	$1,431	$1,381	$0	$0		$0	$0	$0	$8,587	
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	$4,745	$0	$0		$0	$0	$0	$5,501	
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	$6,125	$0	$0		$0	$0	$0	$47,101	
															
TOTAL OPERATING EXPENSES	$20,901	$21,054	$30,257	$21,854	$19,165	$18,525	$22,220	$0	$0		$0	$0	$0	$153,975	
															
OPERATING INCOME (LOSS)	$18,497	$18,359	$9,226	$17,654	$20,343	$23,996	$17,413	$0	$0		$0	$0	$0	$125,489	

NON OPERATING REVENUE (EXPENSES)															
043.300.36100.10000	Interest Income	$2,221	$2,138	$2,154	$2,368	$2,214	$2,391	$2,451	$0	$0		$0	$0	$0	$15,937	
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	$2,451	$0	$0		$0	$0	$0	$15,937	
															
CHANGE IN NET POSITION	$20,718	$20,497	$11,380	$20,022	$22,557	$26,387	$19,864	$0	$0		$0	$0	$0	$141,426	

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	$19,864	$0	$0		$0	$0	$0	$141,426	

Page 12

M.

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

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%

	
$455,914.52	$16,648.50	$8,785.33	$0.00	$430,480.69	

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	
04/29/26	$12,288.85	($87.27)	$247.52	$0.00	$12,128.60	$12,128.60	$12,128.60	
								
						$430,480.69	$430,480.69	

Percent Collected	
98.20%							
Balance Due	$8,350.48							

Page 35

N.

DUNES COMMUNITY DEVELOPMENT DISTRICT

Check Run Summary
For the Period April 1, 2026 - April 30, 2026

Fund	Check Numbers	Amount	

General Fund	
7107-7118	
$6,581.49	
Water and Sewer	21871-21954	$304,268.88	
Bridge Fund	9637-9668	$95,130.32	
Stormwater Fund	207-209	$7,008.73	
Total		$412,989.42	

Page 13

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	14
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	DUNES CDD - GENERAL FUND
BANK F DUNES - GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/02/26 00218	4/01/26 12743	202604 320-53800-46000	*	240.00
PEST CONTROL APRIL 2026
ABOVE THE REST PEST CONTROL	240.00 007107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00315	3/31/26 15801	202603 320-53800-46200	*	78.10
MULCH INSTALL 03/31/26
LAWN ENFORCEMENT AGENCY INC	78.10 007108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00317	2/28/26 00759827 202602 310-51300-48000	*	31.44
LEGAL AD#12107109
USA TODAY MEDIA CORP	31.44 007109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00141	3/25/26 85983350 202604 320-53800-46000	*	1,537.10
SVCS APRIL 2026
WM CORPORATE SERVICES INC.	1,537.10 007110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00109	4/01/26 796	202604 310-51300-34000	*	885.58
MGMT FEES APRIL 2026
4/01/26 796	202604 310-51300-35100	*	166.67
INFORMATION TECHNOLOGY
4/01/26 796	202604 310-51300-42000	*	48.31
POSTAGE
4/01/26 796	202604 310-51300-42500	*	22.35
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	1,122.91 007111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00315	4/01/26 16359	202604 320-53800-46200	*	1,800.00
MAINT APRIL 2026
LAWN ENFORCEMENT AGENCY INC	1,800.00 007112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00280	4/02/26 8443	202604 310-51300-49100	*	146.00
MAINT APRIL 2026
VGLOBALTECH	146.00 007113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00141	3/25/26 85985390 202604 320-53800-46000	*	468.22
SVCS APRIL 2026
WM CORPORATE SERVICES INC.	468.22 007114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00027	4/14/26 92551384 202604 310-51300-42000	*	295.58
DELIVERY THRU 04/07/26
4/14/26 92551384 202604 300-20700-10100	*	64.17
DELIVERY THRU 04/07/26
4/14/26 92551384 202604 310-51300-42000	*	64.17
DELIVERY THRU 04/07/26
4/14/26 92551384 202604 300-13100-10000	*	64.17-DELIVERY THRU 04/07/26
FEDEX	359.75 007115
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	15
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	DUNES CDD - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
4/17/26 00317	3/31/26 00076447 202603 310-51300-48000
USA TODAY MEDIA CORP		*		67.02	
67.02 007116	
- - - - - - - - 4/30/26 00118	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/26 3518/226 202605 320-53800-46000
ALARMPRO, INC.	- -	- - - -
*	- - - - - -	- - - - -	- - - - - - -

216.00 007117	
- - - - - - - - 4/30/26 00318	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/28/26 IV010850 202604 320-53800-46000
PYE-BARKER FIRE AND SAFETY LLC	- -	- - - -
*	- - - - - -	- - - - -	- - - - - - -

514.95 007118	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - -	- - - - - -	- - - - -	- - - - - - -	

BANK F DUNES - GENERAL FUND

LEGAL AD #12176433

MONITOR-JUNE/JULY/AUG 26

216.00

ANNUAL FIRE ALAMR INSPECT

514.95

TOTAL FOR BANK F	6,581.49
TOTAL FOR REGISTER	6,581.49

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	16
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER

	AMOUNT	#	
*	191.75			
*	191.75			
*	191.75			
*	191.75			
*	191.75			
*	191.75-			

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

4/02/26 00835	3/23/26	
	3/23/26	
	3/23/26	
	3/23/26	
	3/23/26	
	3/23/26	

5062	202603 320-53600-46000
SVCS MARCH 2026
5062	202603 330-53600-46000
SVCS MARCH 2026
5062	202603 340-53600-46000
SVCS MARCH 2026
5062	202603 300-13100-10000
SVCS MARCH 2026
5062	202603 320-53800-46000
SVCS MARCH 2026
5062	202603 300-20700-10100
SVCS MARCH 2026
ALL SEASON HOME SOLUTION LLC	767.00 021871
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 02140	3/31/26 5953	202603 340-53600-46050	*	1,500.00
REPAIRS MAR 2026 PAVER
C WRIGHT LANDSCAPING INC	1,500.00 021872
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01847	3/03/26 90259856 202603 310-51300-64002	*	46,456.85
SVCS THRU 03/21/26-RO FEE
3/26/26 90259685 202603 310-51300-64009	*	14,000.00
SVCS THRU 03/21/26
CDM SMITH INC	60,456.85 021873
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01714	3/23/26 01558190 202604 310-53600-41000	*	114.99
SVCS APRIL 2026
CHARTER COMMUNICATIONS	114.99 021874
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00621	3/25/26 73869	202603 310-51300-51000	*	185.60
SUPPLIES
COASTAL SUPPLIES	185.60 021875
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00112	3/27/26 CD828733 202604 310-53600-52000	*	14.07
WATER COOLER RENTAL 04/26
CULLIGAN-DAYTONA BEACH	14.07 021876
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00047	3/31/26 92348580 202603 310-51300-42000	*	82.69
DELIVERIES THRU 03/26/26
FEDEX	82.69 021877
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00013	3/25/26 04682 MA 202603 330-53600-43000	*	116.87
SVCS MARCH 2026
3/25/26 90108 MA 202603 330-53600-43000	*	31.27
SVCS MARCH 2026
3/26/26 49253 MA 202603 330-53600-43000	*	36.72
SVCS MARCH 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	17
*** CHECK NOS. 021871-021954	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 66328 MA 202603 330-53600-43000	*	31.22
SVCS MARCH 2026
3/26/26 90294 MA 202603 330-53600-43000	*	46.14
SVCS MARCH 2026
3/26/26 91016 MA 202603 330-53600-43000	*	80.61
SVCS MARCH 2026
FLORIDA POWER & LIGHT CO.	342.83 021878
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00028	2/24/26 36913	202602 310-53600-52000	*	27.01
SUPPLIES
HAMMOCK HARDWARE & SUPPLY, INC.	27.01 021879
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00515	3/25/26 7371572	202603 320-53600-52200	*	6,350.65
SUPPLIES
HAWKINS,INC.	6,350.65 021880
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00298	3/16/26 1092 MAR 202603 310-53600-52010	*	47.68
SUPPLIES
3/16/26 1092 MAR 202603 330-53600-46000	*	174.43
SUPPLIES
HOME DEPOT CREDIT SERVICES	222.11 021881
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01380	2/28/26 305348	202602 310-51300-42500	*	1,147.58
SVCS FEB 2026
INFOSEND INC	1,147.58 021882
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01247	4/25/26 20058206 202604 310-53600-44000	*	171.06
COPIER LEASE APRIL 2026
LEAF	171.06 021883
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01138	3/18/26 83182812 202603 320-53600-52200	*	1,115.78
CO2 BULK
NUCO2	1,115.78 021884
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00688	3/26/26 113433	202603 330-53600-52200	*	578.99
SUPPLIES
3/26/26 113433	202603 320-53600-52200	*	1,157.97
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	1,736.96 021885
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01820	3/11/26 0028049	202603 320-53600-46000	*	2,926.12
SVCS MARCH 2026
STEWARTS ELECTRIC MOTOR WORKS INC	2,926.12 021886
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 01804	3/30/26 1086917- 202603 320-53600-46000	*	932.51
DIESEL
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	18
*** CHECK NOS. 021871-021954	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	#

202603	330-53600-46000	*	932.51	
202603	340-53600-46000	*	932.51	

3/30/26 1086917-
DIESEL 3/30/26 1086917-
DIESEL
WALTHALL OIL COMPANY	2,797.53 021887
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00862 12/08/25 40146576 202512 340-53600-44000	*	2,317.50
RENTAL 11/18/25-12/15/25
XYLEM DEWATERING SOLUTIONS, INC.	2,317.50 021888
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

PEST	CONTROL MARCH 2026	
12734	202603 300-13100-10000	
PEST	CONTROL MARCH 2026	
12734	202603 320-53800-46000	
PEST	CONTROL MARCH 2026	
12734	202603 300-20700-10100	
PEST	CONTROL MARCH 2026	

4/09/26 02045	3/23/26 12734	202603 340-53600-46000	*	600.00

3/23/26
3/23/26
3/23/26

*	200.00
*	200.00
*	200.00-
ABOVE THE REST PEST CONTROL LLC	800.00 021889

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00613	4/01/26 908454	202603 320-53600-34800	*	3,955.00
DRINKING WATER
4/01/26 908455	202603 330-53600-34800	*	1,324.40
WASTEWATER
ADVANCED ENVIRONMENTAL LABORATORIES	5,279.40 021890
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01789	4/01/26 11Q6WJQC 202603 340-53600-46050	*	453.62
SUPPLIES
AMAZON CAPITAL SERVICES	453.62 021891
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00305	3/20/26 22390940 202603 320-53600-43100	*	2.33
SVCS MARCH 2026
3/20/26 22391438 202603 320-53600-43100	*	2.33
SVCS MARCH 2026
3/20/26 22392905 202603 320-53600-43100	*	2.33
SVCS MARCH 2026
3/20/26 22397816 202603 340-53600-43300	*	83.31
SVCS MARCH 2026
CITY OF PALM COAST-UTILITY DEPT.	90.30 021892
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01265	3/31/26 193322	202603 310-53600-44000	*	51.73
COPIER LEASE MARCH 2026
3/31/26 193323	202603 310-53600-44000	*	67.54
COPIER LEASE MARCH 2026
3/31/26 193324	202603 310-53600-44000	*	219.83
COPIER LEASE MARCH 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	19
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	3/31/26	193325	202603 310-53600-44000	*	30.29			

- - - - - - - -
4/09/26 00047	COPIER LEASE MARCH 2026
DOCUMENT
- - - - - - - - - - - - - - - - - - - - - - -
4/07/26 92458883 202603 310-51300-42000	TECHNOLOGIES
- - - - - - -	
-	
-	
-	
-	
-	
-	
-	
-	
- -
*	
-	
-	
-	
-	
-	
-	
- - - -	
-	369.39
- - - -	021893
- - -	
	DELIVERIES THRU 03/26/26																					
	FEDEX																								23.27	021894	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	- - - - - -	-	- - - -	- - -	
4/09/26 00013	3/30/26 00180 MA 202603 330-53600-43000																	*					50.45				
	SVCS MARCH 2026																										
	3/30/26 01669 MA 202603 330-53600-43000																	*					93.21				
	SVCS MARCH 2026																										
	3/30/26 06441 MA 202603 330-53600-43000																	*					297.93				
	SVCS MARCH 2026																										
	3/30/26 06618 MA 202603 330-53600-43000																	*					132.21				
	SVCS MARCH 2026																										
	3/30/26 06682 MA 202603 330-53600-43000																	*					31.48				
	SVCS MARCH 2026																										
	3/30/26 09681 MA 202603 330-53600-43000																	*					91.27				
	SVCS MARCH 2026																										
	3/30/26 10476 MA 202603 330-53600-43000																	*					32.98				
	SVCS MARCH 2026																										
	3/30/26 13564 MA 202603 340-53600-43000																	*					61.60				
	SVCS MARCH 2026																										
	3/30/26 31053 MA 202603 330-53600-43000																	*					33.46				
	SVCS MARCH 2026																										
	3/30/26 35422 MA 202603 340-53600-43000																	*					10,376.96				
	SVCS MARCH 2026																										
	3/30/26 38339 MA 202603 320-53600-43000																	*					12,368.04				
	3/30/26 41474 MA 202603 330-53600-43000																	*					37.39				
	SVCS MARCH 2026																										
	3/30/26 54287 MA 202603 330-53600-43000																	*					1,786.10				
	SVCS MARCH 2026																										
	3/30/26 54554 MA 202603 330-53600-43000																	*					33.51				
	SVCS MARCH 2026																										
	3/30/26 64405 MA 202603 330-53600-43000																	*					34.78				
	SVCS MARCH 2026																										
	3/30/26 80187 MA 202603 330-53600-43000																	*					34.17				
	SVCS MARCH 2026																										
	3/30/26 83014 MA 202603 330-53600-43000																	*					69.29				
	SVCS MARCH 2026																										
	3/30/26 89460 MA 202603 330-53600-43000																	*					3,018.86				
	SVCS MARCH 2026																										
	3/30/26 94444 MA 202603 330-53600-43000																	*					57.21				
	SVCS MARCH 2026																										

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

23.27

SVCS MARCH 2026

FLORIDA POWER & LIGHT CO.	28,640.90 021896
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	20
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/26 00309	3/31/26 94239	202603 330-53600-52200	*	5,394.00
AQUATIC WEED CNTRL MAR 26
FUTURE HORIZONS, INC.	5,394.00 021897
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00382	4/01/26 795	202604 310-51300-34000	*	1,979.58
MGMT FEES APRIL 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,979.58 021898
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00722	4/01/26 037G0737 202604 320-53600-46000	*	1,121.64 SUPPLIES
HARRINGTON INDUSTRIAL PLASTICS LLC	1,121.64 021899
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00515	4/01/26 7377911	202604 320-53600-52200	*	3,012.00
SUPPLIES
HAWKINS,INC.	3,012.00 021900
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01380	3/31/26 307057	202603 310-51300-42500	*	1,140.59
SVCS MARCH 2026
INFOSEND INC	1,140.59 021901
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 02108	4/01/26 16353	202604 330-53600-46000	*	647.50
MAINT APRIL 2026
LAWN ENFORCEMENT AGENCY INC	647.50 021902
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01138	3/26/26 83214357 202603 320-53600-52200	*	2,275.61
CO2 BULK
NUCO2	2,275.61 021903
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00688	4/02/26 114081	202604 330-53600-52200	*	600.45
SUPPLIES
4/02/26 114081	202604 320-53600-52200	*	1,200.91
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	1,801.36 021904
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01398	4/06/26 26357208 202603 320-53600-34800	*	377.00

PACE	ANALYTICAL SERVICES, LLC		
- - - - - - - - - - - -	- - - - - - - - - - - - -	-	-	-	-	- -	-	-	-	-	-	-	- - -	
202603 310-51300-51000						*							56.41	

SVCS MARCH 2026

4/09/26	02011		3/25/26	
			3/25/26	
			3/25/26	
			3/25/26	
- - - -	- - -	-	- - - -	

- - - - - - - - - - - - - - - - -
60592431
SUPPLIES 60592431
SUPPLIES 60592431
SUPPLIES 60592431
SUPPLIES
- - - - -

377.00 021905

202603	310-51300-51000	*	121.63	
202603	310-51300-51000	*	190.90	
202603	310-51300-51000	*	80.76	

- - - - - - - - -

STAPLES		
- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

449.70 021906
- - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	21
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/26 00661	3/31/26 PSINV105 202603 310-51300-54000	*	68.93
ASSESS BILLING FY25-26
SUNSHINE STATE ONE CALL OF FLORIDA	68.93 021907
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00404	4/03/26 4443	202604 340-53600-46050	*	555.80
SVCS 04/2026 PO#261940
TOMOKA CONSTRUCTION SERVICES, INC.	555.80 021908
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01767	3/28/26 50382012 202604 310-53600-44000	*	170.00
COPIER LEASE APRIL 2026
WELLS FARGO VENDOR FIN SVCS LLC	170.00 021909
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00862	3/30/26 40148662 202603 340-53600-44000	*	3,234.92
RENTAL 03/10/26-04/06/26
XYLEM DEWATERING SOLUTIONS, INC.	3,234.92 021910

4/10/26 02141	1/23/26	
	1/23/26	
	1/23/26	
	1/23/26	
	1/23/26	
	1/23/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1154	202603 310-51300-64006	*	7,675.91
50%DEPOSIT-PO#261925
1154	202603 310-51300-64005	*	7,675.92
50%DEPOSIT-PO#261925
1154	202603 320-53600-46000	*	7,675.92
50%DEPOSIT-PO#261925
1154	202603 310-51300-64006	V	7,675.91-
50%DEPOSIT-PO#261925
1154	202603 310-51300-64005	V	7,675.92-
50%DEPOSIT-PO#261925
1154	202603 320-53600-46000	V	7,675.92-
50%DEPOSIT-PO#261925
XP STEEL AND WOOD CONSTRUCTION LLC	.00 021911
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/10/26 02141	1/23/26 1154	202603 310-51300-64006	*	15,351.83
PO#261925
1/23/26 1154	202603 310-51300-64005	*	15,351.83
PO#261925
1/23/26 1154	202603 320-53600-46000	*	15,351.84
PO#261925
XP STEEL AND WOOD CONSTRUCTION LLC	46,055.50 021912
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 01674	4/15/26 8600	202604 320-53600-46000	*	552.77
TORAYSEAL PART #6003 4/26
AEREX INDUSTRIES INC	552.77 021913
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00355	4/01/26 28729756 202604 310-53600-41000	*	521.60
SVCS 04/26
AT&T MOBILITY	521.60 021914
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	22
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
4/17/26	02142	4/14/26	04142026 202604	300-34300-30000	*	151.82			

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

	CREDIT BALANCE ON ACCOUNT
JEFFREY & LAURA GIADONE															151.82	021915	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/17/26 00057	4/01/26 98645812 202604 330-53600-46000								*						1,052.09			

SUPPLIES 04/26

GRAINGER	1,052.09 021916

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00515	4/08/26 7384437	202604 320-53600-52200	*	3,025.60

320-53600-52200	*	50.00	
320-53600-52200	*	9,415.17	

SUPPLIES 04/26 4/15/26 7391557	202604
SUPPLIES 04/26 4/15/26 7393090	202604
SUPPLIES 04/26
HAWKINS,INC.	12,490.77 021917
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 01138	4/06/26 83310015 202604 320-53600-52200	*	1,329.62
CO2 BULK 04/26
NUCO2	1,329.62 021918
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00688	4/09/26 114813	202604 330-53600-52200	*	736.61
SUPPLIES 04/26
4/09/26 114813	202604 320-53600-52200	*	1,473.23
SUPPLIES 04/26
ODYSSEY MANUFACTURING COMPANY	2,209.84 021919
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00214	4/09/26 INV01015 202604 320-53600-52000	*	329.85
SUPPLIES 04/26
USA BLUEBOOK	329.85 021920
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 02045	4/21/26 12811	202604 340-53600-46000	*	200.00
PEST CONTROL 04/26
4/21/26 12811	202604 300-13100-10000	*	35.00
PEST CONTROL 04/26
4/21/26 12811	202604 320-53800-46000	*	35.00
PEST CONTROL 04/26
4/21/26 12811	202604 300-20700-10100	*	35.00-PEST CONTROL 04/26
ABOVE THE REST PEST CONTROL LLC	235.00 021921
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 01195	4/18/26 16711	202605 310-51300-54000	*	100.00
ANSWERING SVCS 05/26
ANSWER ALL ANSWERING SERVICE	100.00 021922
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00988	4/11/26 59302341 202604 310-53600-41000	*	833.73
SVCS 04/26
AT&T	833.73 021923
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	23
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/23/26 01177	4/02/26 2280187	202604 310-53600-46100	*	7,591.76
EQUIPMENT REPAIRS 04/26
BEARD EQUIPMENT CO	7,591.76 021924
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 01746	4/21/26 11055	202603 310-51300-31500	*	1,287.64

300-13100-10000	*	3,862.91	
310-51300-31500	*	3,862.91	
300-20700-10100	*	3,862.91-	

SVCS 03/26 4/21/26 11055	202603
SVCS 03/26 4/21/26 11055	202603
SVCS 03/26 4/21/26 11055	202603
SVCS 03/26
CHIUMENTO LAW PLLC	5,150.55 021925
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00112	4/16/26 CD853409 202604 310-53600-52000	*	4.32
SVCS 04/26
CULLIGAN-DAYTONA BEACH	4.32 021926
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00047	4/21/26 92641801 202604 310-51300-42000	*	43.88
DELIVERY THRU 04/10/26
FEDEX	43.88 021927
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00057	4/07/26 98708162 202604 330-53600-46000	*	124.95
SUPPLIES 04/26
4/08/26 98724355 202604 330-53600-46000	*	66.71
SUPPLIES 04/26
GRAINGER	191.66 021928
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00372	4/23/26 04232026 202604 300-22300-10000	*	24,500.00
BI-ANNUAL CONNECTION FEE
4/23/26 04232026 202604 300-36900-10000	*	140.00-BI-ANNUAL CONNECTION FEE
HAMMOCK DUNES OWNERS ASSOC. INC.	24,360.00 021929
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00722	4/16/26 037G1002 202604 320-53600-46000	*	649.34
SUPPLIES 04/26
4/21/26 037G1078 202604 320-53600-46000	*	188.27
SUPPLIES 04/26
HARRINGTON INDUSTRIAL PLASTICS LLC	837.61 021930
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00298	4/15/26 1092-042 202604 320-53600-52000	*	820.44
SUPPLIES 04/26
HOME DEPOT CREDIT SERVICES	820.44 021931
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00688	4/16/26 115456	202604 330-53600-52200	*	592.48
SUPPLIES 04/26
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	24
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/16/26 115456	202604 320-53600-52200	*	1,184.96
SUPPLIES 04/26
ODYSSEY MANUFACTURING COMPANY	1,777.44 021932
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 02045	4/21/26 12811-A	202604 340-53600-46000	*	365.00
BALANCE DUE-INV#12811
ABOVE THE REST PEST CONTROL LLC	365.00 021933
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00453	5/01/26 MAY 2026 202605 310-53600-41000	*	100.00
CELLPHONE ALLOWANCE 05/26
CORY BRILL	100.00 021934
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 01869	4/15/26 01525270 202604 310-53600-41000	*	456.25
SVCS APRIL 2026
CHARTER COMMUNICATIONS	456.25 021935
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00112	4/26/26 CD860078 202605 310-53600-52000	*	14.07
RENTAL MAY 2026
CULLIGAN-DAYTONA BEACH	14.07 021936
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00047	4/28/26 92732228 202604 310-51300-42000	*	81.33
DELIVERIES THRU 04/23/26
FEDEX	81.33 021937
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00030	4/22/26 2218971- 202604 320-53600-61000	*	850.00
SUPPLIES
FERGUSON WATERWORKS	850.00 021938

4/30/26 00013	4/23/26	
	4/23/26	
	4/23/26	
	4/23/26	
	4/23/26	
	4/23/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
04682 AP 202604 330-53600-43000	*	115.32
SVCS APRIL 2026
49253 AP 202604 330-53600-43000	*	36.48
SVCS APRIL 2026
66328 AP 202604 330-53600-43000	*	31.18
SVCS APRIL 2026
90108 AP 202604 330-53600-43000	*	31.37
SVCS APRIL 2026
90294 AP 202604 330-53600-43000	*	43.97
SVCS APRIL 2026
91016 AP 202604 330-53600-43000	*	77.50
SVCS APRIL 2026
FLORIDA POWER & LIGHT CO.	335.82 021939
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00309	4/29/26 94565	202604 330-53600-52200	*	5,394.00
AQUATIC WEED CNTRL APR 26
FUTURE HORIZONS, INC.	5,394.00 021940
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	25
*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
4/30/26	00057	2/25/26	98212616	202602	320-53600-52000	*	79.40			

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

4/17/26	SUPPLIES
98841902 202604	330-53600-52000	*	146.49	
SUPPLIES	
GRAINGER	225.89	021941	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - -	- - - -	-	- - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/30/26	00328	4/17/26	93528258	202604	320-53600-46000	*	92.36	
SUPPLIES	
GRAYBAR ELECTRIC	COMPANY	INC	92.36	021942	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - -	- - - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/30/26	00028	3/26/26	36966	202603	310-53600-52000	*	156.20	
SUPPLIES	
4/01/26	36987	202604	320-53600-52000	*	19.94	
SUPPLIES	
HAMMOCK HARDWARE	&	SUPPLY,	INC.	176.14	021943	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - -	-	- - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/30/26	00515	4/22/26	7399697	
SUPPLIES	
4/29/26	7407769	
SUPPLIES	
HAWKINS,INC.	9,957.54	021944	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
4/30/26	01689	5/01/26	MAY 2026	202605	310-53600-41000	*	100.00	

202604	320-53600-52200	*	2,930.40	
202604	320-53600-52200	*	7,027.14	

CELLPHONE ALLOWANCE 05/26
EARL A.NASH	100.00 021945
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 01138	4/15/26 83463614 202604 320-53600-52200	*	1,728.14
CO2 BULK
NUCO2	1,728.14 021946
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00688	4/23/26 116108	202604 330-53600-52200	*	877.68
SUPPLIES
4/23/26 116108	202604 320-53600-52200	*	1,755.36
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,633.04 021947
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 01398	4/22/26 26357233 202604 320-53600-34800	*	300.00

PACE ANALYTICAL SERVICES, LLC	300.00	021948	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/30/26	01171	5/01/26	MAY 2026	202605	310-51300-40000	*	500.00	
VEHICLE	ALLOWANCE MAY 26	
GREGORY L. PEUGH	500.00	021949	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/30/26	01245	5/01/26	MAY 2026	202605 310-51300-40000	*	300.00	
VEHICLE	ALLOWANCE MAY 26	
DAVID C. PONITZ	300.00	021950	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
DUNE -DUNES -	SHENNING	

SVCS APRIL 2026

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	26

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
4/30/26 01865	4/04/26 266-26	202604 330-53600-46000	*
4/10/26 285-26	202604 320-53600-46000	*		3,967.94
2,137.43		
	TECO WEST MOTOR
RUBY ELECTRIC			6,105.37 021951	
- - - - - - - - 4/30/26 01845	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 11200941 202604 310-53600-52100	*
WEX BANK (CIRCLE K)	- - - -	- - - - - -	- - - - - - - -

253.96 021952	
- - - - - - - - 4/30/26 00862	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 3556E184 202604 310-51300-64001	*
XYLEM DEWATERING SOLUTIONS, INC.	- - - -	- - - - - -	- - - - - - - -

3,399.00 021953	
- - - - - - - - 4/30/26 00305	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 04302026 202604 340-53600-43300	*
CITY OF PALM COAST-UTILITY DEPT.	- - - -	- - - - - -	- - - - - - - -

24,098.88 021954	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK D		304,268.88		
	TOTAL FOR REGISTER		304,268.88		

*** CHECK NOS. 021871-021954	DUNES CDD - WATER/SEWER BANK D DUNES - WATER/SEWER

TECO WEST MOTOR LEESON MO

FUEL

253.96

SUPPLIES

3,399.00

LEASE PMTS-EFFLUENT MAIN

24,098.88

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	27
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	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	#
4/02/26 00255	4/01/26 12742	202604 320-54900-46000	*	85.00
SVCS APRIL 2026
ABOVE THE REST PEST CONTROL	85.00 009637
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00252	3/23/26 5063	202603 320-54900-46000	*	614.25
SVCS MARCH 2026
ALL SEASON HOME SOLUTION LLC	614.25 009638
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00101	3/27/26 CD828171 202603 320-54900-52000	*	71.50
RENTAL APRIL 2026
CULLIGAN-DAYTONA BEACH	71.50 009639
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00014	3/27/26 02998 MA 202603 320-54900-43000	*	236.71
SVCS MARCH 2026
3/27/26 04979 MA 202603 320-54900-43000	*	186.02
SVCS MARCH 2026
3/27/26 05950 MA 202603 320-54900-43000	*	538.13
SVCS MARCH 2026
FLORIDA POWER & LIGHT CO.	960.86 009640
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/26 00417	3/28/26 20039128 202603 320-54900-34300	*	167.85
COPIER LEASE MARCH 2026
LEAF	167.85 009641

4/09/26 00384	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1FHTJVJD 202603 320-54900-52000	*	1,197.28
PURCHASES MARCH 2026
1FHTJVJD 202603 320-54900-51000	*	77.67
PURCHASES MARCH 2026
1FHTJVJD 202603 300-13100-10000	*	318.55
PURCHASES MARCH 2026
1FHTJVJD 202603 330-53600-52000	*	122.57
PURCHASES MARCH 2026
1FHTJVJD 202603 310-51300-51000	*	36.00
PURCHASES MARCH 2026
1FHTJVJD 202603 320-53600-52000	*	77.60
PURCHASES MARCH 2026
1FHTJVJD 202603 310-53600-52010	*	82.38
PURCHASES MARCH 2026
1FHTJVJD 202603 300-20700-10000	*	318.55-
PURCHASES MARCH 2026
1QGXRWWQ 202603 320-54900-52000	*	240.30
PURCHASES MARCH 2026
AMAZON CAPITAL SERVICES	1,833.80 009642
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00420	4/01/26 INV15055 202604 320-54900-41000	*	231.88
SVCS APRIL 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	28
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	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	#
4/01/26 INV15055 202604 300-13100-10000	*	299.00
SVCS APRIL 2026
4/01/26 INV15055 202604 310-53600-41000	*	299.00
SVCS APRIL 2026
4/01/26 INV15055 202604 300-20700-10000	*	299.00-
SVCS APRIL 2026
BIGLEAF NETWORKS INC/AVIDBANK	530.88 009643
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00396	4/01/26 11365540 202604 320-54900-41000	*	375.00
SVCS APRIL 2026
CHARTER COMMUNICATIONS	375.00 009644
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00132	3/20/26 22390634 202603 320-54900-34300	*	1,149.61
SVCS MARCH 2026
CITY OF PALM COAST-UTILITY DEPT.	1,149.61 009645
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00353	3/31/26 193326	202603 320-54900-34300	*	136.40
COPIER LEASE MARCH 2026
DOCUMENT TECHNOLOGIES	136.40 009646
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00251	4/06/26 46889	202604 320-54900-46002	*	1,592.91
SVCS 04/2026 PRKWY LIGHTS
4/06/26 46890	202603 320-54900-46002	*	2,008.33
SVCS 03/30/26 RPLC LAMPS
ECONOMY ELECTRIC COMPANY	3,601.24 009647

4/09/26 00014	3/30/26	
	3/30/26	
	3/30/26	
	3/30/26	
	3/30/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
06601 MA 202603 320-54900-43000	*	124.67
SVCS MARCH 2026
07438 MA 202603 320-54900-46002	*	37.67
SVCS MARCH 2026
09639 MA 202603 320-54900-43000	*	34.97
SVCS MARCH 2026
25021 MA 202603 320-54900-46002	*	43.82
SVCS MARC H 2026
56431 MA 202603 320-54900-46002	*	43.69
SVCS MARCH 2026
3/30/26 84435 MA 202603 320-54900-46002	*	38.68
SVCS MARCH 2026
FLORIDA POWER & LIGHT CO.	323.50 009648
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00145	4/01/26 794	202604 310-51300-34000	*	1,510.75
MGMT FEES APRIL 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,510.75 009649
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00316	3/28/26 86632985 202603 310-51300-49100	*	51.20
PSC SPECIMEN 5 DRUG-BUND
LABORTORY CORPORATION OF AMERICA	51.20 009650
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	29
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	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	#
4/09/26 00418	3/25/26 15656	202603 320-54900-46002	*	12,741.00
SVCS 03/11/26 SOD INSTALL
4/01/26 16358	202604 320-54900-46002	*	7,997.00
MAINT APRIL 2026
4/01/26 16360	202604 320-54900-46000	*	1,100.00
MAINT APRIL 2026
LAWN ENFORCEMENT AGENCY INC	21,838.00 009651

4/09/26 00340	4/03/26	
	4/03/26	
	4/03/26	
	4/03/26	
	4/03/26	
	4/03/26	
	4/03/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
25464	202603 320-54900-34300	*	1,655.40
IT PROACTIVE SVCS 03/2026
25464	202603 300-13100-10000	*	1,655.40
IT PROACTIVE SVCS 03/2026
25464	202603 300-13100-10100	*	50.00
IT PROACTIVE SVCS 03/2026
25464	202603 310-51300-49100	*	50.00
IT PROACTIVE SVCS 03/2026
25464	202603 300-20700-10000	*	50.00-IT PROACTIVE SVCS 03/2026
25464	202603 310-53600-41000	*	1,655.40
IT PROACTIVE SVCS 03/2026
25464	202603 300-20700-10000	*	1,655.40-IT PROACTIVE SVCS 03/2026
MPOWER DATA SOLUTIONS	3,360.80 009652
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00061	3/25/26 85983940 202604 320-54900-46000	*	925.74
SVCS APRIL 2026
WM CORPORATE SERVICES, INC.	925.74 009653
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00375	4/03/26 06440630 202604 320-54900-41000	*	393.03
SVCS 04/26
CHARTER COMMUNICATIONS	393.03 009654
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00153	4/08/26 15-FINAL 202603 320-54900-64000	*	5,943.65 SVCS 03/26
KISINGER CAMPO & ASSOCIATES CORP.	5,943.65 009655

4/17/26 00180	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - COM#7039 202605 300-13100-10000	*	1,578.92
WC FL1 0184401 25-12
COM#7039 202605 300-13100-10100	*	177.51
WC FL1 0184401 25-12
COM#7039 202605 300-13100-10300	*	154.67
WC FL1 0184401 25-12
COM#7039 202605 320-54900-24000	*	841.07
WC FL1 0184401 25-12
COM#7039 202605 320-53800-24000	*	177.51
WC FL1 0184401 25-12
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	30
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
COM#7039 202605 300-20700-10000	*	177.51-
WC FL1 0184401 25-12
COM#7039 202605 310-53600-24000	*	1,578.92
WC FL1 0184401 25-12
COM#7039 202605 300-20700-10000	*	1,578.92-
WC FL1 0184401 25-12
COM#7039 202605 310-53600-24000	*	154.67
WC FL1 0184401 25-12
COM#7039 202605 300-20700-10000	*	154.67-
WC FL1 0184401 25-12
PREFERRED GOVERNMENTAL INSURANCE TS	2,752.17 009656
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00154	4/06/26 89328827 202605 300-13100-10000	*	14,017.98
HEALTH IN 05/26
4/06/26 89328827 202605 300-13100-10100	*	1,496.16
HEALTH IN 05/26
4/06/26 89328827 202605 320-54900-23000	*	7,135.15
HEALTH IN 05/26
4/06/26 89328827 202605 300-13100-10300	*	1,294.98
HEALTH IN 05/26
4/06/26 89328827 202605 320-53800-23000	*	1,496.16
HEALTH IN 05/26
4/06/26 89328827 202605 300-20700-10000	*	1,496.16-HEALTH IN 05/26
4/06/26 89328827 202605 310-53600-23000	*	14,017.98
HEALTH IN 05/26
4/06/26 89328827 202605 300-20700-10000	*	14,017.98-HEALTH IN 05/26
4/06/26 89328827 202605 320-53600-23000	*	1,294.98
HEALTH IN 05/26
4/06/26 89328827 202605 300-20700-10000	*	1,294.98-HEALTH IN 05/26
UNITED HEALTHCARE	23,944.27 009657
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00410	4/11/26 81238641 202603 320-54900-34300	*	742.59
SVCS 03/26
ACC BUSINESS	742.59 009658
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00382	4/19/26 4859-042 202604 310-51300-49100	*	590.12
PURCHASES THRU 04/19/26
4/19/26 4859-042 202604 300-20700-10000	*	590.12-PURCHASES THRU 04/19/26
4/19/26 4859-042 202604 310-51300-49100	*	99.08
PURCHASES THRU 04/19/26
4/19/26 4859-042 202604 320-54900-34300	*	315.45
PURCHASES THRU 04/19/26
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	31
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	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	#
4/19/26 4859-042 202604 320-54900-52000	*	286.93

	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	

PURCHASES THRU 04/19/26
4859-042 202604 300-13100-10100	*	590.12
PURCHASES THRU 04/19/26
4859-042 202604 300-13100-10000	*	5,373.27
PURCHASES THRU 04/19/26
4859-042 202604 310-51300-49100	*	382.42
PURCHASES THRU 04/19/26
4859-042 202604 310-51300-54000	*	920.22
PURCHASES THRU 04/19/26
4859-042 202604 310-51300-42000	*	409.08
PURCHASES THRU 04/19/26
4859-042 202604 310-51300-51000	*	459.92
PURCHASES THRU 04/19/26
4859-042 202604 310-53600-52055	*	161.52
PURCHASES THRU 04/19/26
4859-042 202604 310-53600-54100	*	1,649.00
PURCHASES THRU 04/19/26
4859-042 202604 310-53600-46100	*	1,197.10
PURCHASES THRU 04/19/26
4859-042 202604 320-53600-46000	*	194.01
PURCHASES THRU 04/19/26
4/19/26 4859-042 202604 300-20700-10000	*	5,373.27-PURCHASES THRU 04/19/26
CHASE CARD SERVICES	6,664.85 009659

4/23/26 00367	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	
	4/19/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
96794591 202605 300-13100-10000	*	1,080.37
INS MAY 2026
96794591 202605 300-13100-10100	*	94.16
INS MAY 2026
96794591 202605 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 MAY 2026
96794591 202605
INS MAY 2026
96794591 202605
INS MAY 2026
96794591 202605
INS MAY 2026
96794591 202605
INS MAY 2026
96794591 202605
INS MAY 2026
96794591 202605 320-53600-23000	*	90.23
INS MAY 2026
96794591 202605 300-20700-10000	*	90.23-
INS MAY 2026
HUMANA HEALTH PLAN INC	1,651.57 009660
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	32
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	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	#
4/23/26 00395	4/17/26 1169281- 202605 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-	
320-53600-23000	*	101.66	
300-20700-10000	*	101.66-	

	4/17/26	
	4/17/26	
	4/17/26	
	4/17/26	
	4/17/26	
	4/17/26	
	4/17/26	
	4/17/26	

INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
1169281- 202605
INS MAY 2026
4/17/26 1169281- 202605

PRINCIPAL	LIFE	INSURANCE	COMPANY	1,829.95	009661	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - -	- - - - -	- - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
11062	202604	300-13100-10000	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062	202604 300-13100-10100	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062	202604 300-13100-10300	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062
ANNUAL	202604 320-54900-22000	*	1,315.00	
11062	202604 320-53800-22000	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062	202604 300-20700-10000	*	1,315.00-	
ANNUAL	ADMINISTRATION	
11062	202604 310-53600-22000	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062	202604 300-20700-10000	*	1,315.00-	
ANNUAL	ADMINISTRATION	
11062	202604 320-53600-22000	*	1,315.00	
ANNUAL	ADMINISTRATION	
11062	202604 300-20700-10000	*	1,315.00-	
ANNUAL	ADMINISTRATION	

4/30/26 00341	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	
	4/27/26	

INS MAY 2026

ADMINISTRATION

BATES & COMPANY, INC.	5,260.00 009662
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00173	4/18/26 4873 APR 202604 320-54900-34300	*	19.98
PURCHASES THRU 04/18/26
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	33
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	#	
	4/18/26	4873 APR 202604	320-54900-41000	*	359.94		
		PURCHASES THRU	04/18/26				
	4/18/26	4873 APR 202604	300-13100-10000	*	359.94		
		PURCHASES THRU	04/18/26				
	4/18/26	4873 APR 202604	310-53600-41000	*	359.94		
		PURCHASES THRU	04/18/26				
4/18/26	4873 APR 202604	300-20700-10000	*	359.94-	
	PURCHASES THRU	04/18/26			

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

BUSINESS CARD	739.86 009663
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00101	4/26/26 CD859521 202605 320-54900-52000	*	71.50
RENTAL MAY 2026
CULLIGAN-DAYTONA BEACH	71.50 009664
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00418	4/20/26 16643	202604 320-54900-46002	*	6,100.50
PLANT INSTALL 04/13/2026
LAWN ENFORCEMENT AGENCY INC	6,100.50 009665
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00417	4/27/26 20185969 202604 320-54900-34300	*	167.85
COPIER LEASE APRIL 2026
LEAF	167.85 009666
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00406	1/09/26 FL590883 202601 320-54900-46002	*	100.00

ROADSAFE	TRAFFIC	SYSTEMS	INC															100.00	009667	
- - - - - - - - - - - - - -	- - - -	- - - -	- -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
202604 320-54900-46000									*							57.01				

SVCS 01/07/26-01/08/26
- - - - - - - - - - - - - - - - -
4/30/26 00377	4/23/26 11197684

202604	300-13100-10000			*	1,175.14		
202604	310-53600-52100			*	1,175.14			
202604	300-20700-10000			*	1,175.14-			
	WEX	BANK	(RACETRAC)			1,232.15	009668	

FUEL 4/23/26 11197684
FUEL 4/23/26 11197684
FUEL 4/23/26 11197684
FUEL
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	95,130.32
TOTAL FOR REGISTER	95,130.32

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/04/26	PAGE	34
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	DUNES CDD - STORMWATER FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
4/09/26 00005	3/30/26 00560 MA 202603 320-53600-43000	*
3/30/26 03229 MA 202603 320-53600-43000	*		212.40
234.12		
	SVCS MARCH 2026
3/30/26 22538 MA 202603 320-53600-43000	*		237.89		
	SVCS MARCH 2026
3/30/26 74516 MA 202603 320-53600-43000	*		715.29		
	SVCS MARCH 2026
3/30/26 84228 MA 202603 320-53600-43000	*		30.80		
	SVCS MARCH 2026
FLORIDA POWER & LIGHT CO			1,430.50 000207	
- - - - - - - - 4/09/26 00003	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 793	202604 310-51300-34000	*
GOVERNMENTAL MANAGEMENT SERVICES	- - - - -	- - - - -	- - - - - - - -

833.50 000208	
- - - - - - - - 4/30/26 00021	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 40149002 202604 320-53600-49300	*
XYLEM DEWATERING SOLUTIONS, INC.	- - - - -	- - - - -	- - - - - - - -

4,744.73 000209	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - -	- - - - - - - -	
	TOTAL FOR BANK S		7,008.73		
	TOTAL FOR REGISTER		7,008.73		

BANK S DUNES-STORMWATER FND

SVCS MARCH 2026

MGMT FEES APRIL 2026

833.50

SVCS APRIL 2026

4,744.73

DUNE -DUNES -	SHENNING