Fiscal Year 2027 Budget

May 8, 2026

Dunes	
Community Development District	

TABLE OF CONTENTS

Page
General Fund
Budget	3-4
Water and Sewer Fund

Budget	5-7	
Bridge Fund		
Budget
Stormwater Fund	8-9	
Budget	10-11	
Additional Documents

Employee Schedule	
Capital Improvements List	
General Fund Assessment Summary	
CIP Schedules	

12	
13-16	
17	
18-20	

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

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

REVENUES

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

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

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

EXPENDITURES

$11,200	
$857	
$12,005	
$19,514	
$19,456	
$5,615	
$10,805	
$1,050	
$0	
$3,326	
$1,809	
$30,599	
$5,866	
$462	
$7,050	
$629	
$0	
$133,647	
$0	
$10,091	
$12,107	
$16,175	
$1,693	

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

.

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

BUDGET HIGHLIGHTS FY 2027	
1. # Health Insurance is now based on a calendar year due to the ACA. We won't get new rates until November. The amount is an estimate of the cost.	
2. ## Liability Insurance premium is an estimate, but it should be very close to the final cost.	
4. ### Represents amount of prior year funds required to balance budget.	

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

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

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.33700.30000	
041.300.36900.10000	

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

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

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

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

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

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

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

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

OPERATING EXPENSES

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

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

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

$50,000

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

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

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

 

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

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

Expense Code	Description

Water System 	
041.320.53600.34800	
041.320.53600.43000	
041.320.53600.43100	
041.320.53600.44000	
041.320.53600.46000	
041.320.53600.46050	
041.320.53600.52000	
041.320.53600.52200	
041.320.53600.61000	

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

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

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

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

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

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

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

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

Sewer System	
041.330.53600.34800	
041.330.53600.34900	
041.330.53600.43000	
041.330.53600.44000	
041.330.53600.46000	
041.330.53600.46050	
041.330.53600.46075	
041.330.53600.52000	
041.330.53600.52200	

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

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

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

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

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

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

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

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

Irrigation System 	
041.340.53600.34800	
041.340.53600.43000	
041.340.53600.43300	
041.340.53600.44000	
041.340.53600.46000	
041.340.53600.46050	
041.340.53600.61000	

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

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

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

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

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

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

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

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

 

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

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

Expense Code	Description

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

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

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

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

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

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

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

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

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

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

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

NOTES:

OPERATING REVENUES

042.300.34900.10000	

Toll Collections	

$2,694,406	

$2,725,000	

$1,302,897	

$1,400,683	

$2,703,580	

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

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

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

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

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

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

#

Bridge Fund	
Proposed	
Budget	
	FY 2026		

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

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

Non Operating Revenue (Expenses)
042.300.36100.11000	Interest Income	$475,596	$280,000	$125,201	$125,201	$250,402	$280,000	
042.300.36900.10200	Non Operating Revenue - from Bridge Surplus Account ##	$467,639	($971,387)	$0	($402,867)	($402,867)	($971,387)	
042.320.54900.64000	Capital Improvements	($1,765,375)	($140,000)	($855,172)	$0	($855,172)	($140,000)	
042.300.38100.10000	Transfer to General Fund	$0	$0	$0	$0	$0	$0	
042.310.51300.64002	Parkway Capital Expenditures	$0	($25,000)	$0	$0	$0	($25,000)	
  TOTAL NON OPERATING REVENUE (EXPENSES)				($822,140)			($856,387)			($729,971)		  ($277,665)			($1,007,636)			($856,387)	
 			 			 .			 			 			 			 		
NET EXCESS REVENUES AND NON OPERATING REVENUES
  (EXPENSES AND NON OPERATING EXPENSES)			
	$0 		
	($0)		
	($267,508)		
	$267,508 		
	$0 		
	$0 	

1. Transfer	

$0	BUDGET HIGHLIGHTS FY 2027

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

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

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

REVENUES

043.300.34300.90000	
043.300.34300.10000	
043.300.36900.10043	
043.300.38100.10000	

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

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

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

$236,893	
$0	
$0	
$0	

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

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

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

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

EXPENDITURES

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

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

$15,343	
$1,373	
$0	
$5,365	
$5,513	
$0	
$0	
$0	
$0	
$30,599	
$0	
$175	
$1,774	
$0	
$0	
$111,402	
$0	
$8,389	
$11,330	
$14,113	
$1,526	

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

$13,486	
$0	
$0	

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

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

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

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

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

BUDGET HIGHLIGHTS FY 2027

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

NOTES:

DUNES COMMUNITY DEVELOPMENT DISTRICT EMPLOYEE SCHEDULE FY 2027

Adopted Previous FY	Estim.
Weekly Hours	Estim.
Annual Wage		
	Anniv.
Date	Current
Rate	Date
Due	Pay Raise
Amt.	New
Rate	Eligible For
Ins.- I, Ret.- R			
Utility	General
Fund	
Bridge	
Stormwater	
Name	Position	FT/PT													
Alvarado, Maribel	W/WW, OM	FTE	4/9/2007	3,703.41	4/26	222.20	3,925.61	I,R	1	102,076	56,142	20,415	20,415	5,104	
Myers, Antonio	W/WW	FT	3/19/2025	25.00	1/26	1.50	26.50	I,R	40	55,120	55,120				
Earl Nash	W/WW, PS	FTE	9/20/2021	4,864.68	9/25	291.88	5,156.56	I,R	1	134,082	134,082				
Morales,Tracy	Admin. Assist.	FT	7/6/2016	21.61	7/26	1.30	22.91	I,R	40	47,632	26,198	11,908	4,763	4,763	
Ricci, Linda	Admin. Assist.	FT	2/10/2021	21.65	2/26	1.30	22.95	I,R	32	38,168	20,992	9,542	3,817	3,817	
Brill, Cory	W/WW, FS	FTE	2/21/2006	4,754.20	5/26	285.25	5,039.45	I,R	1	131,014	78,608	13,101	19,652	19,652	
Mendonsa,Justin	W/WW	FT	4/27/2016	35.38	4/25	2.12	37.50	I,R	40	78,000	58,500	7,800		11,700	
Huckle, Chris	W/WW	FT	7/14/2000	28.92	7/25	1.74	30.65	I,R	40	63,752	47,814	6,375		9,563	
Oakes, Jason	W/WW	FT	9/27/2021	26.50	10/25	1.59	28.09	I,R	40	58,448	58,448				
Ridnour, Jordan	W/WW	FT	5/13/2025	24.00	4/25	1.44	25.44	I,R	40	52,936	52,936				
Peugh,Gregory	Dist. Mgr.	FTE	8/21/2017	8,407.67	8/25	504.46	8,912.13	I,R	1	231,715	115,858	23,172	69,515	23,172	
Hamilton, Justin	W/WW	FT	6/13/2022	23.89	6/25	1.43	25.32	I,R	40	52,676	47,408	5,268			
David Ponitz	Utility Mgr	FTE	8/10/2018	6,497.40	8/25	389.84	6,887.24	I,R	1	179,068	134,301	17,907	8,953	17,907	
Scheilding, Robert	W/WW	FT	4/11/2025	24.25	4/26	1.46	25.71	I,R	40	53,456	53,456				
Schellhammer, Donald	Electrician	FT	9/20/2024	41.87	9/26	2.51	44.38	I,R	40	92,300	92,300				
McMillen, Austin	W/WW	FT	11/14/2016	31.20	10/25	1.87	33.07	I,R	40	68,796	51,597	6,880		10,319	
OVERTIME AND SPECIAL PAY FOR BRIDGE AND WATER/WASTEWATER							90,000	50,000	5,000	30,000	5,000	
															
Barnes, Jennifer	Toll Coll.	PT	5/13/2025	15.50	10/25	2.00	17.50		8	7,280			7,280		
Miller, Caroline	Toll Coll.	FT	11/17/2020	20.29	10/25	2.99	23.28	I,R	40	48,412			48,412		
Bryant, Susan	Toll Coll.	PT	11/9/2022	16.44	10/25	1.59	18.03		24	22,516			22,516		
Faber, Fred	Toll Coll.	FT	7/11/2024	17.97	10/25	2.72	20.69	I,R	40	43,056			43,056		
Cheseldine, Ann	Toll Coll.	PT	9/9/2014	21.46	10/25	2.07	23.53		8	9,776			9,776		
Borer, Alan	Toll Coll.	PT	2/6/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
DeFranco, Charles	Toll Coll.	FT	6/25/2019	20.90	10/25	3.08	23.98	I,R	40	49,868			49,868		
Forsythe, Frank	Toll Coll.	PT	10/26/2023	15.97	10/25	1.53	17.50		16	14,560			14,560		
Friedberg, Alan	Toll Coll.	PT	11/9/2021	17.45	10/25	1.68	19.13		16	15,912			15,912		
Hagenberg, William	Toll Coll.	PT	1/21/2003	31.62	10/25	2.92	34.54		16	28,756			28,756		
Dewey, Randy	Toll Coll.	PT	3/24/2025	15.50	10/25	3.56	19.06		8	7,904			7,904		
Hylton, Leonardo	Toll Coll.	FT	8/18/2017	24.32	10/25	1.46	25.78	I,R	40	53,612			53,612		
Keith, Dee	Toll Coll.	FT	4/24/2019	22.41	10/25	2.80	25.21	I,R	40	52,416			52,416		
Lumbra, Michael	Bridge Mgr.	FT	11/28/2016	3,484.56	7/26	209.07	3,693.63	I,R	1	96,034			96,034		
Hubbard, Sabena	Toll Coll.	PT	6/24/2024	15.97	10/25	1.53	17.50		24	21,840			21,840		
Munroe, Gary	Toll Coll.	PT	2/2/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
Oberle, Raymond	Toll Coll.	PT	11/8/2012	22.76	10/25	2.20	24.96		16	20,748			20,748		
Open	Toll Coll.	PT		15.50	10/25	2.00	17.50		16	14,560			14,560		
Schaefer, Alan	Toll Coll.	PT	2/1/2024	15.97	10/25	1.53	17.50		8	7,280			7,280		
Gaboriau, Andre	Toll Coll.	PT	7/12/2024	15.97	10/25	1.53	17.50		16	14,560			14,560		
Theodorakis, Gretchen	Toll Coll.	PT	5/24/2023	16.44	10/25	1.59	18.03		16	14,976			14,976		
Open	Toll Coll.	PT		15.50	10/25	2.00	17.50		8	7,280			7,280		
Urban, Jessica	Asst. Br Mgr	FT	2/13/2023	26.82	10/25	1.61	28.43	I,R	40	59,124			59,124		
Vardakas, Harry	Toll Coll.	PT	8/24/2020	17.97	10/25	1.73	19.70		13	13,312			13,312		
Wisniewski, Michael	Toll Coll.	FT	6/2/2022	19.34	10/25	1.97	21.31	I,R	40	44,304			44,304		

2026 - 2027
Annual Budget Distribution

510

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

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

Total hours per week

Budgeted weekly hours Bridge	549

510.00

Employee Classification for Worker Compensation Insurance (No Overtime included)

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

Total=	2,121,886

DCDD FY 2027	
CAPITAL IMPROVEMENTS	

		

		

	

	

		

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

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

W-A	
Next 5 Years Capital Improvements

SEE DETAILED CIP

Next 5 Years Capital Improvements Total=	

$	-	

	

	

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

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

	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1	Server

Current FY Capita	Cost

$	35,000.00

l Improvements Total=	$	35,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	20,000.00	

STORMWATER FUND BUDGET	
Current FY Capital Improvements:

S-1	Cleaning and Televising the System S-2

Current FY Capita	Cost

$	50,000.00

l Improvements Total=	$	50,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	250,000.00	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2027	
COUNTY TAX YEAR 2026	

MAINTENANCE ASSESSMENT	
TRANSFERS IN	

 PHASE		$		
	464,265	
	0	
	      0	
	   464,265 	

TOTAL REVENUES

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

321,321	
78,000	
    64,944	
   464,265 	

	2026	2024/25	
ADMINISTRATIVE ASSESSMENT PER UNIT- ALL UNITS-	UNITS	DOLLARS	$/UNIT	$/UNIT	
	3439	$464,265	$135.00	$110.00	
PHASE I & II MAINTENANCE ASSESSMENT PER UNIT	3100	$0	$0.00	$0.00	
PHASE III MAINTENANCE ASSESSMENT PER UNIT	339	$0	$0.00	$0.00	
TOTAL EXPENSES		$464,265	$135.00	$110.00	

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

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

1	FORD F-450 UTILITY TRUCK W/AUTOCRANE	2019	10	71,000	
2	GATOR 2	2020	10	9,000	
3	GATOR	09-10	10	11,000	
4	JOHN DEERE BACKHOE/LOADER	07-08	15	48,000	
5	PICKUP TRUCK 5 - 2017 CHEVY SILVERADO F250	2017	10	26,000	
6	SKIFF MOTOR AND TRAILER - Carolina skiff w/Magic tilt	2009	15+	6,000	
7	PICKUP TRUCK 6 - PAUL'S OLD TRUCK	2018	10	28,000	
8	GENERATOR 1 - Generac*	2001	N/A	19,000	
9	PORTABLE PUMP 1 - Godwin	2013	10	36,000	
10	VACTOR TRAILER	2005	N/A	18,000	
11	Wach Valve Turner/Vactor	2021	10	80,000	
12	TOTE TRAILER - BIG TEX 5X8 1 AXLE	2021	10	2,000	
13	JETTER TRAILER - AMERICAN PRIDE/HUSTLER 10'	2016	10	25,000	
14	MINI TRACKHOE	2019	10	64,000	
15	DUMPTRUCK	2019	10	78,000	
16	PICKUP TRUCK 7 - 2020 CHEVY COLORADO (4X4)	2020	10	31,000	
17	TRACKHOE TRAILER	2019	10	7,000	
18	Chevy 1500 CREW CAB PICKUP	2021	10	35,000	
19	60 KW Trailer Generator	2024	20	75,000	

DCDD VEHICLE/EQUIPMENT REPLACEMENT SCHEDULE

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

71,000	
16,000	

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

140,000

120,000

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

25,000

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

40,000

16,000

28,000

25,000

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

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

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

1	Granada Dr.	1990	$	-								
2	Granada Dr. and Vilano Ct.	1990	$	-								
3	Rue Grande Mer	1990	$	-								
4	Camino Del Mar (Main Road)	1990	$	175,000					$	175,000			
5	300 Camino Del Sol (Calle Del Sur)	1990	$	-	Need to Raise							
6	Camino Del Rey ( Triplex )	1990	$	-								
7	La Costa	1995	$	175,000				$	175,000				
8	Madeira	1991	$	175,000	Need To Raise							
9	Hammock Dunes Sales Center	1993	$	-								
10	34 Island Estates Parkway	1990	$	-	Rehabbed in 2021							
11	84 Island Estates Parkway	1990	$	175,000			$ 175,000					
12	128 Island Estates Parkway	1990	$	175,000	Helps Reclaimed Flushing							
13	172 Island Estates Parkway	1990	$	175,000	Helps Reclaimed Flushing	$ 175,000						
14	San Gabriel	1990	$	-								
15	Ocean Way South (Atlantic)	2000	$	-								
16	Ocean Waay North (Cinnamon Beach)	2000	$	-								
17	Northshore Ave	2000	$	-								
18	Ocean Crest Way (C-5)	2000	$	-								
19	Hammock Beach Parkway	2000	$	50,000						$	50,000		
20	North Oceanshore Blvd (A1A)	2000	$	-								
21	Ocean Oaks Lane	2000	$	-								
22	Yacht Harbor Drive North (Entrance)	2000	$	-								
23	Yacht Harbor Drive South (By Condo)	2000	$	-								
24	Island Estates (Pep Tank Guard House)	2000	$	-								
25											
26											
27											
	TOTALS=		$	1,100,000		$ 175,000	$ 175,000	$	175,000	$	175,000	$	50,000	$	-	

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

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

$ 150,000
$ 150,000

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