Dunes
Community Development District

August 14, 2026

Dunes
Community Development District Agenda
Friday	Dunes CDD Administrative Office
August 14, 2026	101 Jungle Hut Road
9:30 a.m.	Palm Coast, Florida

Roll Call & Agenda

Minutes
Approval of the Minutes of the July 10, 2026 Meeting

Audience Comments

Public Hearing to Adopt the Budgets for Fiscal Year 2027

Fiscal Year 2027 Budget

Open Public Hearing on the Budgets for Fiscal Year 2027
Resolution 2026-05, Adopting the General Fund Budget for FY 2027

Resolution 2026-06, Levying Assessments for FY 2027

Resolution 2026-07, Adopting the Water & Sewer Fund Budget for FY 2027

Resolution 2026-08, Adopting the Bridge Fund Budget for FY 2027

Resolution 2026-09, Adopting the Stormwater Enterprise Fund Budget

Resolution 2026-10, Adopting the Section 125 Cafeteria Plan

Close Public Hearing
Public Hearing to Adopt Amended Water, Wastewater and Reclaim Rates

Open Public Hearing
Resolution 2026-11, Adopting Amended Water, Wastewater and Reclaim Rates
Close Public Hearing

Reports and Discussion Items

Old Business

Discussion of Golf Tournament at Hammock Beach (October 9-11, 2026)

Discussion of Stormwater Utility
Discussion of the Bridge / SunPass / Roadways

Discussion of Backup Well Site
Discussion of Cyber Security

Discussion of Forcemain Damaged by FDOT
Staff Reports
Attorney
Engineer – Report

Manager
Bridge Report for July

Additional Budget Items Report

Supervisors’ Requests and Audience Comments

Financial Reports

Balance Sheet & Income Statement

Assessment Receipts Schedule

Approval of Check Register

Next Scheduled Meetings: September 12, 2026 @ 9:30 a.m. at the Dunes CDD Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida

Adjournment

A.

MINUTES OF MEETING
DUNES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Dunes Community Development District was held Friday, July 10, 2026, at 9:30 a.m. at the Dunes Administrative Office, 101 Jungle Hut Road, Palm Coast, Florida.

Present and constituting a quorum were:

Gary Crahan	Chairman
George DeGovanni	Vice Chairman
Kevin Porter	Assistant Secretary
Bill White	Assistant Secretary
Richard DeMatteis by Zoom	Treasurer

Also present were:

Greg Peugh	District Manager
Darrin Mossing	District Representative
Michael Chiumento	District Counsel
James Overton	District Utilities Manager
Ken Mazzio	Resident

The following is a summary of the discussions and actions taken at the July 10, 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
Approval of the Minutes of the June 12, 2026 Meeting
Mr. Crahan provided corrections to the minutes, which will be included in the final version.

On MOTION by Mr. White seconded by Mr. DeGovanni with all in favor the June 12, 2026 meeting minutes were approved as revised.

THIRD ORDER OF BUSINESS	Audience Comments
There being no comments, the next item followed.

July 10, 2026	Dunes CDD

FOURTH ORDER OF BUSINESS	Reports and Discussion Items Old Business
Mr. Chiumento was to prepare a formal resolution documenting the borrowing from the bridge fund for the water and sewer capital project.
This was done and will be discussed later in the meeting.
Review the fiscal year 2027 budget calculations including actuals versus budgeted expenditures, FICA calculations, and reconciliation of the water and sewer fund, beginning and ending balances and report any corrections or explanations to the board.
This is ongoing and will be discussed later in the meeting.
Evaluate reapplication for FEMA funding related to the Hammock Dunes Parkway pavement rehabilitation.
FEMA was contacted several times and there has been no response. Mr. Porter recommended keeping a trail of correspondence attempts.
Review Tournament requested golf tournament signage once examples are submitted and determine whether board approval is appropriate.
No examples have been submitted to date.
Mr. Crahan requested staff send certified letter to the four remaining over capacity property owners who have not responded.
This was done. Only one responded, so the water for the remaining three will be shut off.
Mr. Chiumento was to prepare a response letter to the homeowner at 501 Grenada Drive regarding retaining wall erosion claim.
This was done. The homeowner has indicated they will be repairing the wall. Mr. Chiumento noted if the District’s property will be used during the repairs, a license agreement and proof of insurance would be necessary.

July 10, 2026	Dunes CDD

Consideration of Setting a Public Hearing to Adopt Revised Water, Sewer & Wastewater Rates
Mr. Peugh asked to set the public hearing for August 14, 2026 at 9:30 a.m.

On MOTION by Mr. DeGovanni seconded by Mr. Porter with all in favor setting a public hearing for August 14, 2026 at 9:30 a.m. to adopt revised water, sewer and wastewater rates was approved.

Discussion of Bridge / SunPass / Roadways
Mr. Peugh informed the Board that a discussion was had with the Florida Turnpike Enterprise about the All-Electronic Tolling (AET) project in which several questions were answered as to how the system works. They were asked to sign a memorandum of understanding; however, it does not seem that will be done. A contract would be signed with Florida Transportation Enterprise once the project is bid and a bid is accepted. Mr. Peugh is awaiting specific pricing. A meeting is scheduled for October that should provide more information to the Board.
Mr. Peugh reported that two maintenance of traffic (MOT) alternatives are currently being evaluated for the AET project: (1) construction of a temporary travel lane west of the toll facility to maintain traffic during construction, or (2) temporary closure of the bridge with traffic detoured to alternate routes.
Mr. White requested that nighttime bridge closures continue to be evaluated during the preliminary design phase. He also encouraged pursuing funding opportunities for the AET project, noting that Representative Greco identified the project as a potential funding candidate and that an upcoming visit by U.S. Representative Fine could provide an opportunity to discuss funding.
Next, Mr. Peugh stated that the striping through the new intersection would be redone as it is not as reflective as it should be. The community will be informed as the work will cause lane closures. Mr. Crahan added that the arrows in the east-bound lane are not straight. The consensus of the Board was that correcting the arrows would cause more damage.
Discussion of the Golf Tournament at Hammock Beach
Mr. Peugh reported that that Daytona State College will be providing the majority of the offsite parking for the golf tournament.

July 10, 2026	Dunes CDD

Discussion of Stormwater Utility
Mr. Peugh reported that MalaCompra ditch cleaning project continues, and the Western most of the District’s outfalls was cleaned out by the County during the process.
Mr. White stated that the County has indicated they cannot clean the portion that runs through the golf course’s property. Mr. Peugh responded that he would discuss it with the golf course.
Next, Mr. Peugh provided a brief overview of the County's MalaCompra Drainage Project for those not in attendance at the June 23 presentation, noting that the project includes lowering and upsizing the primary drainage pipe beneath A1A. A letter from the Board supporting the County’s project will be sent. Mr. White provided a statement to Mr. Peugh that could be provided to the County in support of the project.

Discussion of Borrowing from the Bridge Fund for the Water / Sewer Fund
A resolution to transfer $1.82 million from the water / sewer fund into the bridge fund at a term of 20 years and 1.69% interest rate was presented to the board for their approval.
Mr. DeMatteis suggested clarifying that the interest rate is based on the State Revolving Fund (SRF) credit rate.

On MOTION by Mr. DeGovanni seconded by Mr. Porter with all in favor Resolution 2026-04, approving an interfund loan, was approved as revised.

Discussion of MalaCompra Drainage Project Support
This item was discussed under the discussion of the stormwater utility.

Acceptance of the Fiscal Year 2025 Audit Report
A copy of the audit report was included in the agenda package for the Board’s review. It was noted there were no negative findings to report.
Mr. Crahan requested the audit report be done prior to June 1st in the future so the Board can accept the audit report to the deadline to submit the report to the State.

July 10, 2026	Dunes CDD

On MOTION by Mr. DeGovanni seconded by Mr. Porter with all in favor the fiscal year 2025 audit report was accepted.

Discussion of the Fiscal Year 2027 Budget
Mr. Peugh presented an updated budget, noting the changes include increasing employee health insurance by $26,000 to account for the new employees that were approved. Additionally, the water and sewer fund balance calculations were adjusted to match the other budgets and the pension amounts will be reduced to match the actuals. The FICA expenses are still under review. Lastly, Mr. Peugh went over the planned capital improvement projects for fiscal year 2027 totaling just under $2.4 million.

FIFTH ORDER OF BUSINESS	Staff Reports Attorney
There being nothing further to 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.
The Board asked that they be briefed on the plan for inspecting the stormwater system at the next meeting.

Manager
Bridge Report
Mr. Peugh reported the following data:
Vehicle trips were up 1.26%, and revenue was flat from May of 2025.
There are 30,060 accounts.
There are 19,080 web users.
There were $43,604 in credit card transactions.
There were 405 new bridge pass accounts added.
There were 681 accounts were closed with a total balance of $9,225.80.

July 10, 2026	Dunes CDD

Additional Budget Items Report
Added to the additional budget items report was cleaning of the storm drains for a total of
$17,798.35.

Reminder of Upcoming General Election
Mr. Peugh stated that Mr. Porter and Mr. DeGovanni would remain in their seats as they ran unopposed.

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

Follow Up-Items
Mr. Peugh to continue reviewing budget calculations, including FICA expenses, fund balance reconciliations, and any remaining adjustments prior to budget adoption.
Mr. Overton to continue documenting all correspondence attempts with FEMA regarding the Hammock Dunes Parkway pavement rehabilitation funding request.
Mr. Peugh to inquire about state and federal funding opportunities for the AET project.
Mr. Peugh to reach out to Ocean Hammock Golf Course for maintenance of the County drainage ditch located on golf course property.
Mr. Peugh to incorporate Mr. White’s statement and send District's letter of support for the County's MalaCompra Drainage Project.
Mr. Overton to meet with Mr. Brill and present the proposed stormwater system inspection and cleaning plan, including a phased implementation strategy, at the next Board meeting.

SEVENTH ORDER OF BUSINESS	Financial Reports

July 10, 2026	Dunes CDD

Balance Sheet & Income Statement
Assessment Receipts Schedule
Approval of Check Register
Copies of the financial statements as of May 31, 2026 were included in the agenda package for the Board’s review along with a copy of the check register totaling $301,069.43.

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: August 14, 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. Porter with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Fiscal Year 2027 Budget

August 14, 2026

Dunes	
Community Development District	

TABLE OF CONTENTS

Page
General Fund
Budget	3-4
Water and Sewer Fund

Budget	5-7	
Bridge Fund		
Budget

Stormwater Fund	8-9	
Budget	10-11	

Additional Documents

Employee Schedule	
Capital Improvements List	
General Fund Assessment Summary	
CIP Schedules	

12	
13-16	
17	
18-20	

Dunes	
Community Development District	

Actuals	
thru	
9/30/2025	

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
FY 2026		6/30/2026		3 Months		9/30/2026		FY 2027	

General Fund

Expense Code	Description

REVENUES

001.300.31900.10000	Maintenance Assessments	$378,305	$464,265	$464,291	$0	$464,291	$467,505

TOTAL REVENUES	$378,305	$464,265	$464,291	$0	$464,291	$467,505

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	

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	

$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	

$8,600	
$658	
$7,052	
$24,793	
$25,289	
$3,485	
$7,970	
$1,500	
$447	
$2,894	
$1,067	
$21,007	
$160	
$264	
$6,949	
$482	
$195	
$97,384	
$0	
$7,154	
$10,421	
$15,079	
$2,036	

$3,000	
$230	
$2,351	
$8,264	
$0	
$0	
$2,657	
$500	
$149	
$965	
$356	
$7,002	
$500	
$88	
$2,051	
$161	
$648	
$31,172	
$750	
$2,385	
$3,474	
$5,026	
$0	

$11,600	
$887	
$9,403	
$33,057	
$25,289	
$3,485	
$10,627	
$2,000	
$595	
$3,859	
$1,422	
$28,009	
$660	
$352	
$9,000	
$643	
$843	
$128,555	
$750	
$9,539	
$13,895	
$20,106	
$2,036	

$14,000		
$1,071		
$15,000		
$25,000		
$26,000		
$3,145		
$11,750		
$2,500		
$1,000		
$4,000		
$2,500		
$30,233		
$2,000		
$1,000		
$9,000		
$2,000		
$1,000		
$137,745		
$750		
$10,595		
$12,397		
$21,784	#	
$2,133		

ADMINISTRATIVE	$303,991	$321,321	$244,887	$71,727	$316,613	$336,602

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	

$24,363	
$21,412	
$0	
$0	
$0	
$0	

$8,121	
$7,137	
$2,500	
$500	
$0	
$0	

$32,483	
$28,549	
$2,500	
$500	
$0	
$0	

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

GENERAL SYSTEM MAINTENANCE		$113,155		$78,000		$45,774		$18,258		$64,032		$78,000	
													
TOTAL EXPENDITURES		$417,147		$399,321		$290,661		$89,985		$380,646		$414,602	

Dunes	
Community Development District	

Actuals	
thru	
9/30/2025	

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
FY 2026		6/30/2026		3 Months		9/30/2026		FY 2027	

General Fund

Expense Code	Description

EXCESS REVENUES (EXPENDITURES)	($38,842)	$64,944	$173,630	($89,985)	$83,646	$52,903

Non Operating Revenue (Expenses)	
001.300.36100.11000	Interest Income	
001.300.36900.10200	Non Operating Revenue - from Gen Fund Surplus Accoun	
001.320.53800.64000	Capital Improvements (See Capital Improvements)	
001.310.51300.64001	Contribution to Reserves	
001.300.38100.10000	Transfer from Water & Sewer Fund Surplus Account	
001.300.38100.10000	Transfer from Bridge Fund Surplus Account	

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

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

$2,717	
$0	
($33,061)	
$0	
$0	
$0	

$2,000	
$0	
$0	
$0	
$0	
$0	

$4,717	
$0	
($33,061)	
$0	
$0	
$0	

$3,506	
($47,409)	
$  (9,000.00)	
$0	
$0	
$0	

TOTAL NON OPERATING REVENUE (EXPENSES)		

($34,408)		
$0		
$143,286		
($87,985)		
$55,301		
($0)	
													
BEGINNING BALANCE		$52,839		$0		$18,431		$0		$18,431		$73,733	
													
ENDING BALANCE		$18,431		$0		$161,717		($87,985)		$73,733		$121,141	

	$4,434	($64,944)	($30,344)	$2,000	($28,344)	($52,903)	
.	

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

	
Assessments	
FY 2027	
$467,505	
3463	
$135.00	

	
Assessments	
FY 2026	
$464,265	
3439	
$135.00	

	
Increase/	
(Decrease)	
$3,240	
24	
$0.00	

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.	

Dunes	

Community Development District	

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

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

Expense Code	Description

OPERATING REVENUES

041.300.34300.30000	
041.300.34300.50000	
041.300.34300.76000	
041.300.34300.10000	
041.300.34300.10100	
041.300.36900.10000	
041.300.34900.10200	
041.300.36900.10000	

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

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

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

$924,387	
$889,084	
$1,625,573	
$30,369	
$32,000	
$0	
$2,227	
$18,922	

$326,649	
$293,469	
$541,858	
$0	
$0	
$72,000	
$742	
$6,307	

$1,251,036	
$1,182,552	
$2,167,431	
$30,369	
$32,000	
$72,000	
$2,969	
$25,230	

$1,477,456	
$1,263,936	
$2,360,053	
$30,000	
$29,000	
$72,000	
$3,000	
$25,000	

	TOTAL REVENUES		 $4,220,879  	$5,046,588  	$3,522,562  	$1,241,025  	$4,763,587  	$5,260,445 

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	$1,973	$8,027	$10,000	$10,000	
$7,355	$8,170	$7,790	$0	$7,790	$7,030	
$24,311	$23,755	$17,816	$5,939	$23,755	$26,264	
$14,291	$16,000	$9,615	$3,205	$12,821	$16,000	
$4,175	$4,000	$3,487	$1,162	$4,649	$5,000	
$15,200	$15,000	$11,018	$3,673	$14,690	$15,000	
$2,360	$3,000	$2,566	$855	$3,421	$3,000	
$176	$1,000	$820	$273	$1,093	$1,000	
$8,927	$7,000	$3,690	$1,230	$4,919	$7,000	
$12,393	$13,000	$9,728	$3,243	$12,971	$13,000	
$12,869	$15,000	$10,774	$3,591	$14,365	$15,000	
$6,600	$8,000	$4,600	$3,400	$8,000	$8,000	
$14,857	$14,000	$50	$13,950	$14,000	$16,000	
$1,168,383	$1,133,760	$854,179	$284,726	$1,138,905	$1,290,328	
$0	$1,500	$0	$750	$750	$750	
$88,191	$104,194	$62,976	$20,992	$83,968	$98,768	
$92,979	$113,376	$73,022	$24,341	$97,363	$120,630	
$130,862	$147,104	$122,245	$40,748	$162,993	$211,965	
$14,931	$16,653	$18,110	$0	$18,110	$20,760	
$0	$500	$0	$0	$0	$500	
$0	$500	$107	$0	$107	$500	
$59,294	$62,000	$41,060	$13,687	$54,747	$62,000	
$18,140	$18,000	$14,915	$4,972	$19,887	$20,000	
$11,484	$10,000	$6,865	$2,288	$9,153	$12,000	
$168,491	$185,125	$115,537	$38,512	$154,049	$166,281	
$33,323	$20,000	$16,983	$5,661	$22,644	$25,000	
$2,053	$4,000	$2,482	$827	$3,309	$4,000	
$22,635	$20,000	$16,587	$5,529	$22,116	$25,000	
$12,347	$16,000	$9,401	$3,134	$12,534	$24,000	
$2,142	$4,000	$3,617	$1,206	$4,823	$5,000	
$4,754	$6,000	$3,424	$1,141	$4,565	$6,000	
  $1,989,932 		$2,050,637 		$1,445,437  	$522,062 		$1,967,499 		$2,285,776 	

OPERATING EXPENSES

0

#

Dunes	
Community Development District	

	 

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

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		6/30/2026	

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	

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	

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

$6,256	$25,

$25,992	$25,000	$18,769	
$129,904	$149,000	$106,835	
$2,655	$20,000	$63	
$0	$500	$0	
$246,148	$260,000	$176,286	
$59,615	$50,000	$27,436	
$14,445	$23,000	$13,673	
$347,054	$385,250	$278,694	
$34,113	$60,000	$66,977

$859,925	$972,750	$688,732	

025	$30,000	
447	$151,000	
$84	$20,000	
$0	$500	
048	$250,000	
581	$50,000	
230	$23,000	
592	$400,000	
303	$60,000

310	$984,500	

$35,612	$142,
$21
$0
$58,762	$235,
$9,145	$36,
$4,558	$18,
$92,898	$371,
$22,326	$89,

$229,577	$918,

$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	

$16,152	
$77,636	
$57,573	
$0	
$164,142	
$27,907	
$16,036	
$8,810	
$115,985	

$5,384	
$25,879	
$19,191	
$0	
$54,714	
$9,302	
$5,345	
$2,937	
$38,662	

$21,536	
$103,514	
$76,764	
$0	
$218,856	
$37,209	
$21,381	
$11,746	
$154,646	

$25,000	
$140,000	
$86,000	
$500	
$210,000	
$25,000	
$50,000	
$12,000	
$170,000	

      

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	Meters New & Replacement
IRRIGATION SYSTEM TOTAL EXPENSES	

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

$0	
$47,272	
$129,893	
$19,125	
$65,135	
$21,314	
$2,696	
$285,435	
$2,903,844	

SEWER SYSTEM	$513,579	$660,500	$484,240	$161,413	$645,653	$718,500

$0	
$66,287	
$222,962	
$20,229	
$159,334	
$46,455	
$3,471	
$518,739	
	
$3,882,174	

Equ

$500	$500	$4,000
$15,757	$63,029	$75,000
$43,298	$173,191	$225,000
$6,375	$25,500	$35,000
$21,712	$86,846	$140,000
$7,105	$28,419	$30,000
$899	$3,595	$50,000

$95,645	$381,080	$559,000
   
$1,008,698	$3,912,542	$4,547,776

Dunes	
Community Development District	

	 

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

Actuals		Adopted		Actual	
thru		Budget		Thru	
9/30/2025		FY 2026		6/30/2026	

Expense Code	Description

EXCESS REVENUES (EXPENDITURES)	$338,704	$817,201	$618,718	$232,327	$851,045	$712,668

Non-Operating Revenue (Expenses)	
041.300.36100.10000	Interest Incom	
041.300.36900.10200	Non Operati	
041.300.36900.10201	Non Operati	
041.310.51300.64000	Capital Impr	
041.300.22300.10000	Connection	
041.300.33700.30000	Grant Incom	
041.310.51300.64001	Contribution	
041.300.58100.10000	Contribution	

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

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

$66,682	
$0	
$0	
($580,100)	
$0	
$27,020	
$0	
$0	

$22,227	
$0	
$0	
($712,963)	
$0	
$0	
$0	
$0	

$88,909	
$0	
$0	
($1,293,063)	
$0	
$27,020	
$0	
$0	

$90,000	
($210,668)	
$1,820,000	
($2,390,000)	
($22,000)	
$0	
$0	
$0	

e
ng Revenue - from W&S Surplus Acc ng Revenue - from Bridge Surplus Ac ovements (See Capital Improvemen Fees - (W/S paid to HDOA)
e -Hurricane Nicole to Reserves

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

to General Fund

NON-OPERATING REVENUES (EXPENSES)		($338,900)		($817,201)		($486,398)		($690,736)		($1,177,133)		($712,668)	

($195)		
$0		
$132,320		
($458,409)		
($326,089)		
$0	
													
BEGINNING BALANCE		$3,539,557		$0		$3,539,361		$0		$3,539,361		$3,213,272	
													
ENDING BALANCE		$3,539,361		$0		$3,671,681		($458,409)		$3,213,272		$3,423,941	

NOTES:

Dunes

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

OPERATING REVENUES

042.300.34900.10000	

Toll Collections	

$2,640,634	

$2,725,000	

$2,029,160	

$676,387	

$2,705,546	

$2,725,000	
042.300.36900.10000	Miscellaneous	$31,348	$35,000	$38,234	$12,745	$50,979	$35,000	

Community Development District

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

TOTAL REVENUES		
$2,671,982	$2,760,000	
$2,067,394	$689,131	$2,756,525	$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	$5,945	$0	$5,945	$5,365	
042.310.51300.34000	Management Fees	$18,908	$18,129	$13,597	$4,532	$18,129	$20,044	
042.310.51300.49000	Bank Charges	$3,638	$3,000	$5,502	$1,834	$7,335	$8,000	
042.310.51300.49100	Contingencies	$995	$5,000	$1,492	$497	$1,989	$4,000	

ADMINISTRATIVE			$46,834	$42,364	$26,535	$16,863	$43,399	$47,409	

Operating Expenses - Toll Facility	
042.320.54900.12000		Salaries Including Overtime	$774,984	$839,762	$600,843	$200,281	$801,124	$897,190	
042.320.54900.12100		Consulting Fee	$0	$1,500	$0	$750	$750	$750	
042.320.54900.15000		open	$0	$0	$0	$0	$0	$0	
042.320.54900.21000		FICA Taxes	$58,609	$73,597	$44,957	$15,321	$60,278	$68,692	
042.320.54900.22000		Pension Plan	$48,919	$60,394	$39,504	$13,168	$52,673	$57,736	
042.320.54900.23000		Insurance Benefits (Medical) #	$79,453	$78,361	$67,990	$22,663	$90,653	$101,451	
042.320.54900.24000		Workers Compensation Insurance	$8,235	$8,871	$9,647	$0	$9,647	$9,936	
042.320.54900.34300		Contractual Support	$118,168	$124,970	$37,394	$12,465	$49,858	$129,719	
042.320.54900.34500		Payroll Processing Fee	$39,537	$40,000	$30,689	$10,230	$40,919	$43,000	
042.320.54900.34600		Credit Card Processing Fee	$87,842	$58,000	$66,561	$22,187	$88,748	$90,000	
042.320.54900.40000		Travel Expenses	$0	$500	$0	$0	$0	$1,000	
042.320.54900.41000		Telephone	$14,191	$15,000	$11,998	$3,999	$15,997	$16,000	
042.320.54900.42500		Printing	$2,998	$6,000	$3,786	$1,262	$5,047	$6,000	
042.320.54900.43000		Utility Services	$25,089	$28,000	$11,868	$3,956	$15,823	$28,000	
042.320.54900.45000		Insurance ##	$153,173	$168,295	$105,033	$35,011	$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	$68,671	$22,890	$91,561	$130,000	
042.320.54900.46002		Repairs & Maintenance-Parkway	$281,219	$200,000	$204,742	$68,247	$272,989	$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	$2,455	$818	$3,274	$6,000	
042.320.54900.52000		Operating Supplies	$19,919	$22,000	$10,124	$3,375	$13,499	$22,000	
OPERATING EXPENSE		$1,840,249	$1,861,250	$1,316,261	$436,624	$1,752,885	$2,033,638	
TOTAL EXPENSES			$1,887,084	$1,903,613	$1,342,796	$453,487	$1,796,284	$2,081,046	

#

Dunes

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

Community Development District

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

EXCESS REVENUES (EXPENDITURES)	$768,369	$856,387	$724,597	$235,644	$960,241	$678,954	

Non Operating Revenue (Expenses)	
042.300.36100.11000	Interest Income	$500,628	$280,000	$231,555	$77,185	$308,740	$270,000	
042.300.36900.10200	Non Operating Revenue - from Bridge Surplus Account ##	$467,639	($971,387)	$0	$0	$0	$2,243,046	
042.320.54900.64000	Capital Improvements	($1,908,726)	($140,000)	($711,821)	$0	($711,821)	($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)	($940,459)	($856,387)	($480,266)	$77,185	($403,081)	($678,954)
				
.									
NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)			($172,090)		($0)		$244,332		$312,829		$557,161		($0)	
													
BEGINNING BALANCE		$9,785,393		$0		$9,613,303		$0		$9,613,303		$10,170,464	
													
ENDING BALANCE		$9,613,303		($0)		$9,857,635		$312,829		$10,170,464		$7,927,417	

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.	

NOTES:

Dunes

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

Community Development District

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

REVENUES

043.300.34300.90000	
043.300.34300.10000	
043.300.36900.10043	
043.300.38100.10000	

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

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

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

$355,902	
$2,938	
$0	
$0	

$118,989	
$0	
$0	
$0	

$474,891	
$2,938	
$0	
$0	

$476,556	
$3,480	
$0	
$0	

 TOTAL REVENUES	  $472,376   $472,236  	$358,840  	$118,989  	$477,829  	$480,036 

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	
$3,280	
$7,502	
$0	
$363	
$0	
$0	
$21,042	
$0	
$286	
$3,680	
$0	
$0	
$81,939	
$0	
$5,973	
$9,885	
$13,223	
$1,774	

$1,000	
$5,000	
$0	
$0	
$2,501	
$0	
$121	
$200	
$200	
$7,014	
$0	
$95	
$1,227	
$0	
$0	
$27,313	
$750	
$2,089	
$3,295	
$4,408	
$0	

$1,000	
$5,000	
$0	
$3,280	
$10,002	
$0	
$485	
$200	
$200	
$28,056	
$0	
$382	
$4,907	
$0	
$0	
$109,253	
$750	
$8,062	
$13,180	
$17,631	
$1,774	

$25,000		
$5,000		
$1,000		
$2,960		
$11,059		
$1,000		
$1,000		
$500		
$500		
$30,233		
$1,000		
$600		
$5,000		
$1,000		
$1,000		
$119,304		
$750		
$9,184		
$10,737		
$18,867	#	
$1,848		

  ADMINISTRATIVE	  $206,902   $239,633  	$148,947  	$55,213  	$204,161  	$247,543 

Dunes

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

Community Development District

		Actuals		Adopted		Actual	
		thru		Budget		Thru	
Expense Code	Description		9/30/2025		FY 2026		6/30/2026	

Stormwater System Maintenance	
043.320.53600.43000	Electric (7 Aerators)	$13,504	$18,000	$11,525	$3,842	$15,366	$18,000	
043.320.53600.46200	Landscaping	$0	$5,000	$0	$0	$0	$5,000	
043.320.53600.46500	Lake Maintenance	$65,165	$70,000	$21,576	$7,192	$28,768	$70,000	
043.320.53600.46700	Storm Drain System Maintenance	$37,317	$60,000	$32,078	$10,693	$42,771	$60,000	
043.320.53600.49300	Repair and Replacement Equipment	$8,288	$5,000	$11,112	$3,704	$14,816	$5,000	
043.320.53600.49200	Repair and Replacement Floating Aerators	$0	$10,000	$3,587	$1,196	$4,782	$10,000	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$2,550	$3,000	$1,020	$340	$1,360	$3,000	
043.320.53600.49200	Contingency	$6,402	$5,000	$0	$0	$0	$5,000	
STORMWATER MAINT	

$133,225	

$176,000	$80,898	$26,966	$107,864	$176,000	
TOTAL EXPENDITUR	ES	

$340,127	

$415,633	$229,845	$82,179	$312,024	$423,543	

EXCESS REVENUES (EXPENSES)	$132,250	$56,603	$128,995	$36,810	$165,805	$56,493

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)	

$20,859	
$0	
$0	

$6,953	
$0	
($50,000)	

$27,812	
$0	
($50,000)	

$27,164	
($52,917)	
($30,740)	

TOTAL NON OPERATING REVENUE (EXPENSES)	$9,443	($56,603)	$20,859	($43,047)	($22,188)	($56,493)
													
NET EXCESS REVENUES AND NON OPERATING REVENUES													
(EXPENSES AND NON OPERATING EXPENSES)		$141,693		($0)		$149,854		($6,237)		$143,617		($0)	

BEGINNING BALANCE		$620,149		$0		$761,842		$0		$761,842		$905,458	
													
ENDING BALANCE		$761,842		$0		$911,695		($6,237)		$905,458		$958,375	

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	28.20	6/25	1.69	29.89	I,R	40	62,192	55,973	6,219			
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

513

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

Total Year	  $2,494,567  $1,340,328	$137,745	$897,190	$119,304 
Percent of Total
	Retirement Contribution	$201,500	Percent	
Bridge Scheduling:		hrs/day	hrs/wk	W/WW Budget	120,630	60%	
6:00am-2:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	Bridge Budget	57,736	29%	
2:00pm-10:30pm shift	1 supr - 2 coll (7 days per week)	24	168.00	General Fund	12,397	6%	
10:00 pm - 6:30 am shift	1 coll (7 days per week)	8	56.00	Stormwater Fund	10,737	5%	
Additional help as needed/special circumstances			121.00	Subtotal=	$201,500	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	1,069,718
Clerical office	730,453
Bridge Operations	604,396

Total=	2,404,567

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

		

		

		

	

	

	

		

WATER AND SEWER BUDGET	
	Current FY Capital Improvements:	Cost	

W-1	
RO FEED PUMP CONSTRUCTION/CEI	
$  1,820,000.00	
W-2	Well 5 Acidification	$	150,000.00	
W-3	Pump Station Rehabilitation Approximately 1 every year ($240,000 per PS)	$	240,000.00	
W-4	Vehicle Replacements	$	-	
W-5	Coupon Study	$	45,000.00	
W-6	Paint Admin/ReclaimPS Building/Cl2 Building	$	15,000.00	
W-7	Caustic Pump Skid Rehab/Scrubber equipment	$	35,000.00	
W-8	Cutrine Injection System/Spare VFD for reclaimed PS	$	30,000.00	
W-9	Well 3 & 4 VFD Addition	$	55,000.00	

Current FY Capital Improvements Total=	

$  2,390,000.00	

W-A	
Next 5 Years Capital Improvements

SEE DETAILED CIP

Next 5 Years Capital Improvements Total=	

$	-	

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

	

	

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
$	-

$	-	

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

	

GENERAL FUND BUDGET	
Current FY Capital Improvements:

G-1	3 Computer replacements

Current FY Capita	Cost

$	9,000.00

l Improvements Total=	$	9,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	20,000.00	

DCDD FY 2026	
CAPITAL IMPROVEMENTS	

STORMWATER FUND BUDGET	
Current FY Capital Improvements:

S-1	Cleaning and Televising the System S-2

Current FY Capita	Cost

$	50,000.00

l Improvements Total=	$	50,000.00	

Next 5 Years Capital Improvements

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

Next 5 Years Capital Improvements Total=	$	250,000.00	

DUNES COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND BUDGET ASSESSMENT SUMMARY	
FY 2027	
COUNTY TAX YEAR 2025	

MAINTENANCE ASSESSMENT	
TRANSFERS IN	

 PHASE		$		
	467,505	
	0	
	      0	
	   467,505 	

TOTAL REVENUES

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

336,602	
78,000	
    52,903	
   467,505 	

	2026	2024/25	

ADMINISTRATIVE ASSESSMENT PER UNIT- ALL UNITS-	UNITS	DOLLARS	$/UNIT	$/UNIT	
	3463	$467,505	$135.00	$110.00	
PHASE I & II MAINTENANCE ASSESSMENT PER UNIT	3124	$0	$0.00	$0.00	
PHASE III MAINTENANCE ASSESSMENT PER UNIT	339	$0	$0.00	$0.00	
TOTAL EXPENSES		$467,505	$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)	$467,505	
MAINTENANCE ASSESSMENT PER UNIT PHASES 1&2 ONLY (3098 units x assessment)	$0	
TOTAL ACTUAL ASSESSMENT	$467,505	

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	2027	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=
COMPLETED INSTALLATIONS

5	300 Camino Del Sol (Calle Del Sur)	2018	
6	Camino Del Rey ( Triplex )	2019	
7	La Costa	2019	
10	34 Island Estates Parkway	2021	
15	Ocean Way South (Atlantic)	2021	
16	Ocean Way North (Cinnamon Beach)	2021	
18	Ocean Crest Way (C-5)	2021	

C.

RESOLUTION 2026-05

A RESOLUTION ADOPTING THE FINAL GENERAL FUND BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR
FISCAL YEAR 2027

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed General Fund Budget for the Fiscal Year 2027; and
WHEREAS, the Board, at its meeting on May 8, 2026, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 14th day of August, 2026, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final General Fund Budget;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The General Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final General Fund Budget of the District.
A verified copy of said final General Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 14th day of August, 2026.

Gary Crahan
Chairman

Gregory L. Peugh Secretary

D.

RESOLUTION 2026-06
A RESOLUTION DETERMINING, ORDERING AND LEVYING A MAINTENANCE AND ADMINISTRATIVE ASSESSMENT, PURSUANT TO SECTION 190.021(3), FLORIDA STATUTES, IN ORDER TO MAINTAIN AND PRESERVE THE GENERAL FACILITIES OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the administration and maintenance of the District’s General facilities in benefit all property within the District; and
WHEREAS, the Board of Supervisors finds and determines that it is necessary to levy an administrative and maintenance assessment, pursuant to the authority of Sections 190.011 and 190.021(3), Florida Statutes, in the amount of $135.00. The total amount raised by the levies is
$467,505 in order to administer and maintain the general facilities of the District; and WHEREAS, in that such maintenance is not for “original construction” as defined in
190.021(3) F.S., the District’s Engineer has filed his report advising the maintenance assessment hereby levied shall be against only those lands within the District which are benefiting from such facilities, and shall be apportioned to each acre of land receiving benefit from the District’s maintenance activity, in general conformance with the Engineer’s Report dated August 1, 1989, which by reference is incorporated herein; and
WHEREAS, the Board has approved its budget and proposed assessment levies and has held a public hearing on the 14th day of August, 2026, in which members of the general public were accorded the opportunity to be heard on the budget and the proposed tax levies:
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The final levy of an administrative and maintenance assessment shall be in the amount of $135.00. The total amount to be raised by the levies is $467,505 in order to administer and maintain the facilities within the District.
Said assessment is hereby apportioned and levied in the proportionate amount on each and every taxable unit receiving benefit from the District’s administrative or maintenance activities. A taxable unit is a condominium, platted lot less than one acre, or fraction acre of land; taxable units in excess of one acre will be rounded to the nearest acre. The list of lands and

corresponding tax as contained in Exhibit “A” is hereby certified to the Flagler County Property Appraiser.
The District Manager is authorized and directed to cause a certified copy of this Resolution to be delivered to the Flagler County Property Appraiser not later than August 31, 2026 so that the total assessment hereby levied can be entered on the county tax rolls by said Appraiser and collected by the County Tax Collector, all as prescribed in Sections 190.011 and 190.021(3), Florida Statutes.

Adopted this 14th day of August, 2026.

Gary Crahan Chairman

Gregory L. Peugh Secretary

E.

RESOLUTION 2026-07
A RESOLUTION ADOPTING THE FINAL WATER AND SEWER BUDGETS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2027

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Water and Sewer Enterprise Fund Budget for the Fiscal Year 2027; and
WHEREAS, the Board, at its meeting on May 8, 2026, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 14th day of August, 2026, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Water and Sewer Enterprise Fund Budget;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Water and Sewer Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Water and Sewer Enterprise Fund Budget of the District.
A verified copy of said final Water and Sewer Enterprise Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 14th day of August, 2026.

Gary Crahan Chairman

F.

RESOLUTION 2026-08
A RESOLUTION ADOPTING THE FINAL BRIDGE ENTERPRISE BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2027

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Bridge Enterprise Fund Budget for the Fiscal Year 2027; and
WHEREAS, the Board, at its meeting on May 8, 2026, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 14th day of August, 2026, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Bridge Enterprise Fund Budgets;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Bridge Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Bridge Enterprise Fund Budget of the District.
A verified copy of said final Bridge Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 14th day of August, 2026.

Gary Crahan Chairman

G.

RESOLUTION 2026-09
A RESOLUTION ADOPTING THE FINAL STORMWATER ENTERPRISE BUDGET OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2027

WHEREAS, the District Manager has heretofore prepared and submitted to the Board, for approval, the District's proposed Stormwater Enterprise Fund Budget for the Fiscal Year 2027; and
WHEREAS, the Board, at its meeting on May 8, 2026, approved said budget subject to possible modification thereof after consideration of same at a duly advertised public hearing; and WHEREAS, a public hearing has been held on this 14th day of August, 2026, at which members of the general public were accorded the opportunity to speak prior to the adoption of
the final Stormwater Enterprise Fund Budgets;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The Stormwater Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Stormwater Enterprise Fund Budget of the District.
A verified copy of said final Stormwater Fund Budget shall be attached as an exhibit to this Resolution in the District's "Official Record of Proceedings".

Adopted this 14th day of August, 2026.

Gary Crahan Chairman

H.

RESOLUTION 2026-10
A RESOLUTION ADOPTING AMENDED SECTION 125 CAFÉTERIA PLAN FOR THE DUNES COMMUNITY DEVELOPMENT DISTRICT FOR
FISCAL YEAR 2027

Whereas, the Dunes Community Development District (Employer) desires to offer its employees the opportunity to purchase insurance coverage of their choice with their pre-tax income;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT;

The form of Amended Section 125 Cafeteria Plan effective October 1, 2026, presented to this meeting is hereby approved and adopted and that the District Manager is hereby authorized and directed to execute and deliver to the Administrator of the Plan one or more counterparts of the Plan.

The Administrator shall be instructed to take such actions that are deemed necessary and proper in order to implement the amended Plan, and to set up adequate accounting and administrative procedures to provide benefits under the Plan.

The District Manager shall act as soon as possible to notify the employees of the Employer of the adoption of the amended Plan by delivering to each employee a copy of the summary description of the Plan in the form of the Summary Plan Description.

Adopted this 14th day of August, 2026.

Gary Crahan Chairman

Gregory L. Peugh Secretary

I.

RESOLUTION 2026-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT ADOPTING A PROPOSED RATE SCHEDULE FOR WATER, WASTEWATER AND RECLAIMED WATER IN ACCORDANCE WITH CHAPTER 190 FLORIDA STATUTES; PROVIDING AN EFFECTIVE DATE.

WHEREAS, section 190.035 Florida Statutes authorizes the Board of Supervisors of a Community Development District to prescribe, fix, establish, and collect rates, rentals or other charges, and to revise same from time to time; and
WHEREAS, the Board of Supervisors of the Dunes Community Development District (the “District) has determined that it shall adopt this Resolution wherein a proposed rate schedule is established for the District; and
WHEREAS, the District has furnished notice of this Resolution as provided by law, and has also held a public hearing in accordance with the provisions of chapter 190 Florida Statutes;
WHEREAS, after due deliberation the Board of Supervisors has determined that the rates, fees or other charges set forth hereinafter are just and equitable and uniform for all users of the same class;

WHEREAS, the rate schedule referred to herein is attached as Exhibit “A” to this resolution and is fully incorporated herein;

NOW THEREFORE IT BE RESOLVED BY THE BOARD OF SUPERVISORS OF THE DUNES COMMUNITY DEVELOPMENT DISTRICT:

The proposed rate schedule that is attached as Exhibit “A” to this resolution is hereby adopted as and is now established as the rate schedule for the specific user classes as set forth in the said rate schedule.

That portion of this resolution relating to user fees shall be effective immediately upon its adoption by the Board of Supervisors of the District and shall be applicable to all user fees paid on or after the 1st day of October 2026.

PASSED AND ADOPTED THIS 14th DAY OF AUGUST 2026.

Gregory L. Peugh	Gary Crahan
Secretary	Chairman

EXHIBIT A

SCHEDULE A

WATER, WASTEWATER AND EFFLUENT RATES AND CHARGES

Effective October 1, 2026

WATER SERVICE

Individually Metered Residential, Non-Residential and
Fire Line By-Pass Accounts Minimum Monthly Water Charge:
Per Meter Size	Potable Irrigation
	Water Service	 	Service [1]		
5/8 x 3/4 - inch	$	22.75	$	62.58	
1 - inch	56.90	156.42	
1-1/2 - inch	113.76	312.86	
2 - inch	182.02	500.57	
3 - inch	341.30	938.56	
4 - inch	568.83	1,564.28	
6 - inch	1,137.66	3,128.56	
8 - inch	1,820.25	5,005.69	

Water Commodity Rate [2]:		Tiered Consumption Ranges Shown in Gallons / Rates Shown Billed per 1,000 Gallons	 Tiered Commodity Ranges			Tier1	 	Tier 2	 	Tier 3	 	Tier 4	
Per Individually Metered Accounts
5/8 x 3/4 - inch	0 - 7,500	7,501 - 15,000	15,001 - 22,500	Above 22,500	
1 - inch	0 - 19,000	19,001 - 38,000	38,001 - 56,000	Above 56,000	
1-1/2 - inch	0 - 38,000	38,001 - 75,000	75,001 - 113,000	Above 113,000	
2 - inch	0 - 60,000	60,001 - 120,000	120,001 - 180,000	Above 180,000	
3 - inch	0 - 113,000	113,001 - 225,000	225,001 - 338,000	Above 338,000	
4 - inch	0 - 188,000	188,001 - 375,000	375,001 - 563,000	Above 563,000	
6 - inch	0 - 375,000	375,001 - 750,000	750,001 - 1,125,000	Above 1,125,000	
8 - inch	0 - 600,000	600,001 - 1,200,000	1,200,001 - 1,800,000	Above 1,800,000	

Water Service Commodity Rates	
$	
3.18	$	
3.99	
$	
5.08	
$	
6.35	

Master Metered Residential Accounts Minimum Monthly Water Charge
Per Dwelling Unit

$	22.75

Water Commodity Rate [2]:		Tiered Consumption Ranges Shown in Gallons / Rates Shown Billed per 1,000 Gallons	 Tiered Commodity Ranges			Tier1	 	Tier 2	 	Tier 3	 	Tier 4	
Per Master Metered Dwelling Unit [3]	0 - 7,500	7,501 - 15,000	15,001 - 22,500	Above 22,500

Water Service Commodity Rates

$	3.18	$

3.99	$

5.08	$

6.35

Combined Fire Line and Potable Water Accounts Minimum Monthly Water Charge
4 - inch	$

182.02

Other Meter Sizes	Case by Case Basis

Water Commodity Rate		Tiered Consumption Ranges Shown in Gallons / Rates Shown Billed per 1,000 Gallons	 Tiered Commodity Ranges			Tier1	 	Tier 2	 	Tier 3	 	Tier 4	
4 - inch	0 - 60,000	60,001 - 120,000	120,001 - 180,000	Above 180,000
Other Meter Sizes	Case by Case Basis

Water Service Commodity Rates

$	3.18	$

3.99	$

5.08	$

6.35

Footnotes:
Reflects customer accounts receiving water-only service.
Water Commodity Rates vary per respective tier of metered water consumption and are billed per 1,000 gallons of metered water consumption.
The tiered consumption ranges for Master Metered Residential accounts shall be equal to the number of dwelling units served times the allowance per tiered rate. Allowance does not apply to irrigation meters serving master metered multi-family connections.

SCHEDULE A

WATER, WASTEWATER AND EFFLUENT RATES AND CHARGES

Effective October 1, 2026

WASTEWATER SERVICE

All Residential Customers Including Master Metered Accounts
Minimum Monthly Charge
Per Dwelling Unit	$

22.75

Wastewater Service Commodity Rate
Per 1,000 Gallons of Metered Potable Water	$

3.58

Non-Residential Accounts Minimum Monthly Charge
Per Meter Size
5/8 x 3/4 - inch	$	22.75	
1 - inch	56.90	
1-1/2 - inch	113.76	
2 - inch	182.02	
3 - inch	341.30	
4 - inch	568.83	
6 - inch	1,137.66	
8 - inch	1,820.25	

Wastewater Service Commodity Rate
Per 1,000 Gallons of Metered Potable Water	$

5.03

[Remainder of Page Intentionally Left Blank]

SCHEDULE A

WATER, WASTEWATER AND EFFLUENT RATES AND CHARGES

Effective October 1, 2026

3 EFFLUENT SERVICE [4]

Individually Metered Residential Accounts Minimum Monthly Charge
Per Lot

$	22.75

Tiered Consumption Ranges Shown in Gallons

Commodity Charge [5]	 Irrigable Area (Acres)  	Tier1	 	Tier 2	 	Tier 3	 Per Lot Size
Small Lot	0.00 - 0.25		0 - 9,000			9,001 - 14,000		Above 14,000	
Medium Lot	0.25 - 0.66		0 - 21,000			21,001 - 32,000		Above 32,000	
Large Lot	Above 0.66		0 - 52,000			52,001 -78,000		Above 78,000	
Effluent Service Commodity Rate
Per 1,000 Gallons of Metered Effluent Flow		
$		
2.05	
$	
3.08	
$	
4.11	

Master Metered Residential and Non-Residential Accounts Minimum Monthly Charge
5/8 - inch	$	22.75		
5/8 x 3/4 - inch	$	22.75		
3/4 - inch	$	22.75		
1 - inch	56.90		
1-1/2 - inch	113.76		
2 - inch	182.02		
3 - inch	341.30		
4 - inch
Above 4 - inch	568.83
Case by Case		
		Tiered Consumption Ranges Shown in Gallons	
Commodity Charge [5]	 Irrigable Area (Acres) 		Tier1	 	Tier 2	 	Tier 3		
Per Irrigable Area Associated with Meter Size 5/8 - inch	
0.00 - 0.25	
0 - 9,000	
9,001 - 14,000	
Above 14,000	
5/8 x 3/4 - inch	0.25 - 0.66	0 - 21,000	21,001 - 32,000	Above 32,000	
3/4 - inch / 1 - inch	0.66 - 1.50	0 - 52,000	52,001 -78,000	Above 78,000	
1-1/2 - inch	1.50 - 2.65	0 - 104,000	104,001 - 156,000	Above 156,000	
2 - inch	2.65 - 6.00	0 - 166,000	166,001 - 249,000	Above 249,000	
3 - inch	6.00 - 7.50	0 - 312,000	312,001 - 468,000	Above 468,000	
4 - inch
Above 4 - inch	7.50 - 12.00
Above	0 - 520,000	520,001 - 780,000
Case by Case Basis	Above 780,000	

Effluent Service Commodity Rate
Per 1,000 Gallons of Metered Effluent Flow	

$	

2.05	$	

3.08	

$	

4.11	

Golf Course Accounts Minimum Monthly Charge
Hammock Dunes Golf Course (HDGC)

$	13,651.87

Ocean Hammock Golf Course (OHGC)	7,326.43

Tiered Consumption Ranges Shown in Gallons

Commodity Charge [5]	 Irrigable Area (Acres)  	Tier1	 	Tier 2	 	Tier 3	 Per Identified Customer Account
Hammock Dunes Golf Course (HDGC)	96.0	0 - 5,937,700	5,937,701 - 8,906,550	Above 8,906,550	
Ocean Hammock Golf Course (OHGC)	124.0	0 - 7,670,000	7,670,001 - 11,504,000	Above 11,504,000	

Effluent Service Commodity Rate
Per 1,000 Gallons of Metered Effluent Flow	

$	

0.78	

$	

1.10	

$	

1.68	

Footnotes:
Effluent service is provided based upon the irrigable area identified by the customer. Appropriate meter sizes are shown in order to provide service to the respective irrigable area service requirement.
Effluent Commodity Rates are billed per 1,000 gallons of metered effluent flow and vary per allotted tier of consumption as identified.

SCHEDULE A

WATER, WASTEWATER AND EFFLUENT RATES AND CHARGES

Effective October 1, 2026

4 SYSTEM CAPACITY FEES AND OTHER MISCELLANEOUS CHARGES

System Capacity Fees		Water System	   Wastewater System	 	Effluent System	
Fee per ERC / EIC [6]	$	3,883.00	$	2,231.00	$	3,002.00	
Recognized Level of Service (Gallons per Day)	250	225	850	
Fee per Gallon	$	15.53	$	9.91	$	3.54	

Monthly Stand-By Charges per ERC / EIC [6]		Water System	   Wastewater System	 	Effluent System	
Phase I	$	23.97	$	15.44	$	11.65	
Phase II - Schedule C Properties	$	6.92	$	7.07	$	5.29	

Water Meter Tap Charge: 3/4 - inch

$	1,199.00

1 - inch or Greater	Actual Cost/no less than 3/4 inch

Meter Installation		Water Meter	 	Effluent Meter	

3/4 - inch

$	1,199.00	$

959.00

- inch or Greater	Actual Cost/No less than 3/4 inch [7] Actual Cost/No less than 3/4 inch [7]

Meter Test
5/8 x 3/4 and 1 - inch Meters

$	240.00

/2 and 2 - inch Meters	360.00
Over Compound and Over 2 - inch Meters	Actual Cost/No less than 2" cost

Connection Fees (Only Applicable to Phase 1)		Water System	   Wastewater System	 	Effluent System	 Single or Multi-Family Residential Per Unit or
ERC or EIC	$	1,750.00	$	1,750.00	$	1,000.00	
Non-Residential Per ERC or EIC Equivalent	$	1,750.00	$	1,750.00	$	1,000.00	

Other Miscellaneous Charges and Fees
Turn On, Turn Off, Premise Visit, Transfer Service
and Reconnect (business hours) - Per Occurrence	$

120.00

Reconnect (after hours) - Per Occurrence	240.00
Unauthorized Connection or Use (Section 12)	$250.00 for First Incident,  $500.00 for Second and Each Subsequent Incident
Late Payment	15.00
Back-Flow Prevention Devise	143.00  or Actual Cost Whichever is Greater
Back-Flow Preventer (Annual Inspection)	120.00
Fire System Maintenance (Per Fire Hydrant)	300.00
Returned Check	Max Allowed by Law
Account Suspension	120.00
Fire Flow Test	360.00
Hydrant Meter Deposit	500.00
Neptune Antennas Potable	50.00
Neptune Antennas Irrigation	50.00

Permit Review Fees
Water Distribution Systems
Mains 6 - inch or smaller (Minimum $250)	$0.10 / linear ft.
Mains 6 - inch or larger (Minimum $250)	$0.10 / linear ft.
Wastewater Collection Systems
Gravity and Force Mains	$0.10 / linear ft. Manholes		20.00
Pump Station and Lift Station Wet wells	100.00
Motors (Per Horsepower)	Motors (Per Horsepower)

0.0 to 5.0

$	500.00

45.0 to 64.9	$

500.00

Footnotes:

5.1 to 14.9	500.00	65.0 to 124.9	500.00
15.0 to 44.9	500.00	125.0 to 199.9	500.00
200.0 and Greater	500.00

ERC = Equivalent Residential Connection EIC = Equivalent Irrigation Connection
Actual Cost plus a System Contribution multiplied by the number of ERCs or EICs associated with the meter

SCHEDULE A

WATER, WASTEWATER AND EFFLUENT RATES AND CHARGES

5 ANNUAL ADJUSTMENT FOR INFLATION

By June 1 of each year, the District Manager shall examine the U.S. Bureau of Labor Statistics Consumer Price Index For All Urban Consumers, U.S. City Average (1967 = 100), or such other official U.S. Government Consumer Price Index which is most nearly equivalent in the event this index is discontinued (the “CPI”). The District Manager shall determine whether the CPI has experienced a percentage change from the previous June 1. The District Manager shall make a recommendation to the Board regarding the adjustment of the District’s Rate Schedule, as defined above, by the percentage change in the CPI, provided that such adjustment shall not exceed three percent (3%) annually, and the Board shall consider such recommendation at a public hearing upon 10 days published notice.

[Remainder of Page Intentionally Left Blank]

SCHEDULE B

WATER, WASTEWATER AND EFFLUENT RATES - CONTRIBUTED PROPERTY

This schedule shall apply to those areas of the District identified in the attached legal description and also to the properties identified by address in Schedule C. The District has been provided the costs sewer, water and effluent irrigation capacity by agreements with the developers of those areas dated February 12, 1999 with Northshore Hammock, L.P.; February 12, 1999, with Lowe Ocean Hammock, Ltd; and October 16, 2002, with H.D. Associates, L.P.

For the service contemplated by those agreements, the rates, fees and charges contained in Schedule A shall apply with the exception of the following:

Connection Fees: There shall be no connection fee for water, wastewater or effluent applicable for the ERCs and EICs contemplated in those agreements for Ocean Hammock or Hammock Beach. Properties identified in Schedule C shall pay the same Connection Fees as Phase I Hammock Dunes.

Standby Fees: Monthly Standby charges shall apply to a specific area upon the dedication of the lines or other facilities serving a subdivision or area. The Standby charges set in this schedule are designed to recover costs associated with the overall maintenance and operation of the District’s utility system, but not the costs of construction or financing of that system. These rates are subject to change pursuant to action of the Board.

Water Wastewater Effluent

$	5.27
$	5.39
$	4.03

All other rates, fees, and charges contained in Schedule A shall apply, including but not limited to minimum monthly and commodity charges, meter fees, late charges and enforcement costs, permit review fees and pass through charges except that the minimum monthly charge for the Ocean Hammock Golf Club shall be as per Schedule A. To the extent the District amends Schedule A, such amendments of applicable rates shall be automatically applied to service provided under this Schedule B.

[Remainder of Page Intentionally Left Blank]

SCHEDULE C

All Single Family Residential lots located on Calle del Sur starting at number 31 Calle del Sur and ending at 115 Calle del Sur including odd numbered lots only.

All Single Family Residential lots located on North Ocean Shore Blvd. starting at number 3709 North Ocean Shore Blvd. and ending at 3931 North Ocean Shore Blvd. including odd numbered lots only.

[Remainder of Page Intentionally Left Blank]

SCHEDULE D STORMWATER UTILITY FEES
Effective January 1, 2022
Adopted October 8, 2021

STORMWATER SERVICE

All1 Residential Dwelling Units Including Master Metered Accounts
Minimum Monthly Administrative Charge
Per Dwelling Unit	$

5.00

Stormwater Service Charge2 Per Dwelling Unit

$	10.00

Non-Residential Accounts Monthly Charge
Per Equivalent Residential Unit3

$	15.00

/ERU

Footnotes:
Residents of Yacht Harbor receive no stormwater services from the District and will therefore not be charged any fees
Residents of Island Estates receive basic stormwater services from the District and will therefore only be charged
the base monthly administrative charge to representing the community-wide benefits received by all residents of the District
By ordinance, the Equivalent Residential Unit is defined as 3,320 square feet of impervious area on a property

[Remainder of Page Intentionally Left Blank]

J.

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. COI was received and a PO was issued to Central Florida Liftstations. All shop drawings have been reviewed and approved. Construction activities are scheduled to begin later this month. Notifications will be provided to the HDOA and IE residents a week prior to construction.

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. Staff are continuing to move forward with the project as it is currently included in the FY 2027 Water & Wastewater Budget. PO for engineering services and Xylem pumps and panels will be issued in October.

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 12.12.26. 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 submitted to FDEP 4.27.26. Staff received 100% Plans and Specifications on 5.10.2026 and the final plans review meeting was held on 6.8.2026. FDEP provided Engineer and District minor permit review comments. Bid documents are being finalized, and the project is anticipated to be advertised for construction upon receipt of the FDEP permit.

Stormwater Cleaning & Inspection Program

Staff met to review and prioritize the District's stormwater collection system for development of a comprehensive five-year Stormwater Cleaning and Inspection Program. The proposed program will establish a proactive asset management approach focused on maintaining hydraulic capacity, reducing flood risk, and extending the service life of the District's stormwater infrastructure.

A priority map has been prepared identifying the recommended inspection and cleaning areas to be completed over the next five fiscal years. The prioritization was developed based on known operational concerns, system criticality, and maintenance history.

Cleaning and inspection costs are expected to vary depending on pipe diameter, sediment accumulation, accessibility, and individual pipe segment lengths. Based on current market pricing, anticipated costs generally range from $10 to $20 per linear foot for combined cleaning and inspection services.

A Request for Proposals (RFP) for continuing stormwater cleaning and inspection services will be finalized. The proposed FY 2027 implementation budget is approximately $50,000, with future annual budgets refined based on inspection findings and the condition assessment of the system.

Water / Wastewater / Stormwater / CUP Regulatory Activities

FDEP completed the District's tri-annual wastewater treatment facility compliance inspection on 7.30.2026. The inspection concluded with only two minor compliance issues identified. One was Total Suspended Solids exceedances and the other was the Standard Operating Procedure for calibration of the chlorine lab equipment.

Emergency Force Main Repair – FDOT A1A / Camino Del Mar Pkwy Intersection

On July 22, 2026, the FDOT contractor performing intersection improvements at A1A and Camino Del Mar Parkway struck the District's sanitary sewer force main while installing a strain pole to a depth of approximately 16 feet. The contractor did not notify the District of the strike. District staff first learned of the incident on July 23 at 8:30 a.m. from Palm Coast Utility operations staff, responded immediately, and isolated the break by 9:30 a.m. Atlantic Pipe Services and Flagler Septic were engaged to perform emergency bypass pumping from the two Yacht Harbor lift stations while permanent repairs were made.

The repair was complicated and made more costly by the depth of the force main, presence of coquina, a congested right-of-way, and the contractor's decision to leave the strain pole installed directly on top of the damaged main rather than stopping work. District staff performed water, sewer, and reclaimed water locates prior to the contractor's work to the best extent possible.

District staff and counsel are compiling documentation — including locate records, site photographs, timeline of notification, and repair costs — to pursue recovery from FDOT and its contractor.

K.

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	$	123,107.00	$	113,775.00	108.20%	$	236,882.00	$	236,329.50	0.23%	191,043	188,665	1.26%	40,338	147,427	3,278	$	1.239941	
JULY 2026	$	133,431.00	$	115,778.25	115.25%	$	249,209.25	$	250,008.75	-0.32%	197,252	196,371	0.45%	43,785	150,060	3,407	$	1.263405	
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=	$  1,065,952.00	$  1,170,892.00		$  2,236,844.00			1,904,378			348,801	1,523,487	32,090		
PERCENT OF TOTAL=	47.7%	52.3%		Previous YTD=	$	2,222,087.25	Previous YTD=	1,894,422		18.3%	80.0%	1.7%		
				Increase/Decrease %=	0.66%	Increase/Decrease %=	0.53%						
CURRENT FY AVERAGES=	$	106,595.20	$	117,089.20	90.87%	$	223,684.40			158,698			34,880	152,349	3,209	$	1.1727	
														
12 MONTH PROJECTION=	$  1,279,142.40	$  1,405,070.40		$  2,646,521.45			1,904,378			418,561	1,828,184	38,508		
JULY 2025	$	134,727.00	$	115,281.75	116.87%	$	250,008.75	$	208,031.99	20.18%	196,371	195,302	0.55%	44,002	149,034	3,335	$	1.273145	
FY 26 BUDGETED PROJECTION=	$	2,725,000													
	12345	=Revised number												

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8/3/202612:38 PM	Page 1

L.

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		$	49,370.00	Capital	5/8/2026	Motor Shaft broke	

17	
Two Prominent Chemical Pumps			
$	7,294.52		
$	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		
$	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				$	4,983.60	O&M	5/8/2026	Replaced Landscape due to freeze	
21	Oak Tree Fertilize Hammock Dunes Parkway		$	15,250.00			$	15,250.00	O&M	6/12/2026		
22	Moss Removed Hammock Dunes Parkway		$	500.00			$	500.00	O&M	6/12/2026		
23	Plants Replaced on Hammock Dunes Parkway		$	8,250.00			$	8,250.00	O&M	6/12/2026		
24	42 Oak View Circle Storm Drain Cleaning				$	5,310.00	$	5,310.00	O&M	6/12/2026		
25	McKim and Creed SBR Allen Bradley Panel View Replacement			$	4,100.00		$	4,100.00	Capital	6/12/2026	WWTP O&M account	
26	Hammock Dunes Pkwy/I.E Storm Drain Cleaning				$17,798.35	$	17,798.35	O&M	7/10/2026		
										
	SUB-TOTALS=	$	4,983.60	$	42,050.00	$	213,940.67	$	28,258.35	$	289,232.62				
										
	UPCOMING ITEMS									
i.	FDOT Subcontractor Damaged Forcemain			TBD		$	-				
ii.						$	-				
						$	-				
	SUB-TOTALS=	$	-	$	-	$	-	$	-	$	-				
										
	GRAND TOTAL ALL IDENTIFIED ITEMS=	$	4,983.60	$	42,050.00	$  213,940.67	$	28,258.35	$	289,232.62				

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

\\DCDD-FILESRV\CompanyShare\Manager'sShared\Budget\Additional Budgeted ItemsAdditional Budgeted Items 8/5/202612:31 PM

M.

Dunes
Community Development District

Unaudited Financial Reporting
June 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

13-33

34

	Stormwater Fund Month to Month

	Check Run Summary

	Assessment Receipt Schedule

DUNES COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET
June 30, 2026

	General
	Fund		
ASSETS:		
Cash	$11,895	
Investments-Raymond James	$32,220	
Investments-SBA	$137,615	
Prepaids	$7,002	
TOTAL ASSETS	$188,732	

LIABILITIES AND FUND BALANCES:
Liabilities:
Due to Other Funds	

$26,484	
TOTAL LIABILITIES	$26,484	

Fund Balances:		
Nonspendable:		
Prepaids	$7,002	
Unassigned	$155,246	
TOTAL FUND BALANCES	$162,248	
		
TOTAL LIABILITIES & FUND BALANCE	$188,732	

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

EXPENSE CODE	
DESCRIPTION	GENERAL
FUND BUDGET	PRORATED BUDGET
THRU 06/30/26	ACTUAL
THRU 06/30/26	
VARIANCE	

REVENUES:						
001.300.31900.10000	Maintenance Taxes	$464,265	$464,265	$464,291	$26	
001.300.36100.11000	Interest Income	$3,482	$2,612	$3,248	$636	
TOTAL REVENUES		$467,747	$466,877	$467,539	$663	

EXPENDITURES:						
Administrative						
001.310.51300.11000	Supervisor Fees	$14,000	$10,500	$8,600	$1,900	
001.310.51300.21000	FICA Expense	$1,071	$803	$658	$145	
001.310.51300.31100	Engineering/Software Services	$15,000	$11,250	$7,052	$4,198	
001.310.51300.31500	Attorney	$25,000	$18,750	$24,793	($6,043)	
001.310.51300.32000	Collection Fees/Payment Discount	$21,000	$21,000	$25,289	($4,289)	
001.310.51300.32200	Annual Audit	$3,655	$3,655	$3,485	$170	
001.310.51300.34000	Management Fees	$10,627	$7,970	$7,970	$0	
001.310.51300.35100	Computer Time	$2,000	$1,500	$1,500	($0)	
001.310.51300.40000	Travel Expenses	$1,000	$750	$447	$303	
001.310.51300.42000	Postage & Express Mail	$5,000	$3,750	$2,894	$856	
001.310.51300.42500	Printing	$2,500	$1,875	$1,067	$808	
001.310.51300.45000	Insurance	$33,659	$25,244	$21,007	$4,238	
001.310.51300.48000	Advertising Legal & Other	$2,000	$1,500	$160	$1,340	
001.310.51300.49000	Bank Charges	$1,000	$750	$264	$486	
001.310.51300.49100	Contingencies	$9,000	$6,750	$6,949	($199)	
001.310.51300.51000	Office Supplies	$2,000	$1,500	$482	$1,018	
001.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$750	$195	$555	
001.320.53800.12000	Salaries	$127,368	$97,975	$97,384	$591	
001.320.53800.12100	Consulting Fees	$1,500	$1,125	$0	$1,125	
001.320.53800.21000	FICA Taxes	$11,807	$9,082	$7,154	$1,928	
001.320.53800.22000	Pension Expense	$12,737	$9,798	$10,421	($623)	
001.320.53800.23000	Health Insurance Benefits	$16,526	$12,394	$15,079	($2,685)	
001.320.53800.24000	Workers Comp Insurance	$1,871	$1,403	$2,036	($633)	
001.320.53800.64000	Capital Improvements	$35,000	$33,061	$33,061	$0	
TOTAL ADMINISTRATIVE		$356,321	$283,137	$277,948	$5,189	
General System Maintenance						
001.320.53800.46200	Landscaping	$40,000	$30,000	$21,412	$8,588	
001.320.53800.46000	Building Maintenance	$35,000	$26,250	$24,363	$1,887	
001.320.53800.46300	Tree & Shrub Removal	$2,500	$1,875	$0	$1,875	
001.320.53800.49300	R&R-Equipment	$500	$375	$0	$375	
TOTAL GENERAL SYSTEM MAINTENANCE	$78,000	$58,500	$45,774	$12,726	
					
TOTAL EXPENDITURES	$434,321	$341,637	$323,722	$17,915	
					
Excess (deficiency) of revenues over (under) expenditures	$33,426	$125,240	$143,817	$18,577	

Other Financing Sources/(Uses)					
001.300.36900.10200	Non-Operating Revenue		($33,426) 		($25,070) 		$0 		$25,070 	
TOTAL OTHER FINANCING SOURCES/(USES)		($33,426) 		($25,070) 		$0 		$25,070 	
Net change in fund balance	$0	$100,170	$143,817	$43,647	

FUND BALANCE - BEGINNING	
$0		
$18,431		
FUND BALANCE - ENDING	$0		$162,248		

DUNES COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended June 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	$3,885	$4,492		$0	$0	$0	$464,291	
001.300.36100.11000	Interest Income	$155	$105	$125	$198	$216	$664	$624	$630	$531		$0	$0	$0	$3,248	
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	$4,515	$5,023		$0	$0	$0	$467,539	

EXPENDITURES:															
Administrative															
001.310.51300.11000	Supervisor Fees	$1,000	$1,000	$800	$1,000	$1,000	$1,000	$1,000	$800	$1,000		$0	$0	$0	$8,600	
001.310.51300.21000	FICA Expense	$77	$77	$61	$77	$77	$77	$77	$61	$77		$0	$0	$0	$658	
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	$229	$686		$0	$0	$0	$24,793	
001.310.51300.32000	Collection Fees/Payment Discount	$0	$6,094	$17,184	$1,337	$441	$217	$160	($37)	($108)		$0	$0	$0	$25,289	
001.310.51300.32200	Annual Audit	$0	$0	$85	$0	$170	$0	$85	$850	$2,295		$0	$0	$0	$3,485	
001.310.51300.34000	Management Fees	$886	$886	$886	$886	$886	$886	$886	$886	$886		$0	$0	$0	$7,970	
001.310.51300.35100	Computer Time	$167	$167	$167	$167	$167	$167	$167	$167	$167		$0	$0	$0	$1,500	
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	$390	$353		$0	$0	$0	$2,894	
001.310.51300.42500	Printing	$164	$117	$104	$175	$0	$95	$22	$261	$128		$0	$0	$0	$1,067	
001.310.51300.45000	Insurance	$2,370	$2,334	$2,334	$2,334	$2,334	$2,334	$2,299	$2,334	$2,334		$0	$0	$0	$21,007	
001.310.51300.48000	Advertising Legal & Other	$0	$37	$0	$0	$31	$67	$0	$0	$25		$0	$0	$0	$160	
001.310.51300.49000	Bank Charges	$54	$34	$55	$0	$0	$0	$38	$41	$43		$0	$0	$0	$264	
001.310.51300.49100	Contingencies	$823	$725	$725	$745	$786	$786	$786	$932	$640		$0	$0	$0	$6,949	
001.310.51300.51000	Office Supplies	$201	$11	$191	$0	$0	$0	$47	$32	$0		$0	$0	$0	$482	
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	$14,495	$10,485		$0	$0	$0	$97,384	
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	$1,104	$798		$0	$0	$0	$7,154	
001.320.53800.22000	Pension Expense	$918	$919	$1,175	$916	$927	$941	$2,250	$1,421	$954		$0	$0	$0	$10,421	
001.320.53800.23000	Health Insurance Benefits	$1,484	$1,494	$1,494	$2,019	$1,720	$1,717	$1,717	$1,717	$1,717		$0	$0	$0	$15,079	
001.320.53800.24000	Workers Comp Insurance	$533	$178	$178	$178	$178	$261	$178	$178	$178		$0	$0	$0	$2,036	
001.320.53800.64000	Capital Improvements	$0	$0	$15,153	$15,153	$0	$0	$0	$2,756	$0		$0	$0	$0	$33,061	
TOTAL ADMINISTRATIVE	$20,208	$36,225	$58,634	$43,193	$22,111	$24,013	$22,289	$28,617	$22,657		$0	$0	$0	$277,948	
General System Maintenance															
001.320.53800.46200	Landscaping	$1,800	$1,800	$1,800	$1,800	$1,800	$1,878	$6,934	$3,600	$0		$0	$0	$0	$21,412	
001.320.53800.46000	Building Maintenance	$3,927	$3,311	$2,207	$2,512	$2,415	$1,987	$2,987	$2,292	$2,725		$0	$0	$0	$24,363	
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	$5,892	$2,725		$0	$0	$0	$45,774	
															
TOTAL EXPENDITURES	$25,935	$41,336	$62,641	$47,505	$26,326	$27,878	$32,210	$34,509	$25,383		$0	$0	$0	$323,722	
															
Excess (deficiency) of revenues over (under) expenditures	($25,780)	$61,704	$228,826	($19,062)	($14,092)	($18,128)	($19,297)	($29,994)	($20,360)		$0	$0	$0	$143,817	

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)	($29,994)	($20,360)		$0	$0	$0	$143,817	

Page 3

DUNES COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION - PROPRIETARY FUNDS
June 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	

$473,921	

$225,087	

$101,594	

$800,602	
Cash - On Hand	---	$2,800	---	$2,800	
Petty Cash	---	$3,270	---	$3,270	
Investments:
State Board - Surplus Funds	
$354,529	
$257,961	
$460,729	
$1,073,218	
Raymond James - Enhanced Savings	$2,371,207	$1,718,228	$343,475	$4,432,910	
Raymond James - Certificate of Deposit	---	$8,104,479	---	$8,104,479	
Raymond James - Money Market Sweep	$625	$0	---	$625	
Receivables
Utility Billing	
$480,791	
---	
---	
$480,791	
Utility Billing-Unbilled AR	$194,500	---	---	$194,500	
FSA Receivable	---	$24,027	---	$24,027	
Due from Other Sources	$0	---	---	$0	
Due from Other Funds	$1,641	$244,141	$39,713	$285,495	
Noncurrent Assets: Prepaids	
$38,512	
$35,011	
$7,002	
$80,525	
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)	---	$3,497,095	---	$3,497,095	
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	$29,627,654	$20,651,367	$952,513	$51,231,533	

LIABILITIES:
Current Liabilities: Accounts Payable	

$140,868	

$16,698	

$20,275	

$177,842	
Due to Other	---	---	---	$0	
Due to Other Funds	$238,469	---	$20,543	$259,012	
Due to Pension Fund	---	---	---	$0	
Accrued Wages Payable	---	---	---	$0	
Noncurrent Liabilities: Unearned Revenue	
---	
---	
---	
$0	
Utility Deposits	$0	---	---	$0	
Customer Refunds Due	$0	---	---	$0	
Prepaid Connection Fees	$604,653	---	---	$604,653	
Deferred Toll Revenue	---	$569,288	---	$569,288	
TOTAL LIABILITIES	$983,990	$585,986	$40,818	$1,610,794	

NET POSITION
Net Invested in Capital Assets	

$25,710,928	

$10,036,363	

$0	

$35,747,290	
Restricted for Renewal and Replaccement	$2,532,736	$9,779,018	$0	$12,311,754	
Unrestricted	$400,000	$250,000	$911,695	$1,561,695	
TOTAL NET POSITION	$28,643,664	$20,065,380	$911,695	$49,620,739	

Page 4				

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

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 06/30/26	ACTUAL THRU 06/30/26	
VARIANCE	

OPERATING REVENUES:
041.300.34300.30000	

Water Revenue	

$1,432,225	

$1,040,794	

$994,611	

($46,184)	
041.300.34300.50000	Sewer Revenue	$1,194,059	$867,720	$889,084	$21,364	
041.300.34300.76000	Irrigation/Effluent	$2,277,799	$1,655,271	$1,625,573	($29,698)	
041.300.34300.10000	Meter Fees	$25,000	$18,750	$30,369	$11,619	
041.300.34300.10100	Connection Fees - W, S & I (75 units)	$23,000	$18,750	$32,000	$13,250	
041.300.36900.10000	CPC Effluent Agreement	$72,000	$54,000	$0	($54,000)	
041.300.34900.10200	Backflow Preventor/Misc.	$2,504	$1,878	$2,227	$349	
041.300.36900.10000	Misc. Income / Penalty	$20,000	$15,000	$18,922	$3,922	
TOTAL OPERATING REVENUES		$5,046,588	$3,672,163	$3,592,786	($79,377)	

OPERATING EXPENSES						
Administrative 041.310.51300.31100	
Engineering	
$50,000	
$37,500	
$0	
$37,500	
041.310.51300.31500	Attorney	$10,000	$7,500	$1,973	$5,527	
041.310.51300.32200	Annual Audit	$8,170	$8,170	$7,790	$380	
041.310.51300.34000	Management Fees	$23,755	$17,816	$17,816	$0	
041.310.51300.40000	Travel Expenses	$16,000	$12,000	$9,615	$2,385	
041.310.51300.42000	Postage & Express Mail	$4,000	$3,000	$3,487	($487)	
041.310.51300.42500	Printing & Mailing Utility Bills	$15,000	$11,250	$11,018	$232	
041.310.51300.48000	Advertising Legal & Other	$3,000	$2,250	$2,566	($316)	
041.310.51300.49000	Bank Charges	$1,000	$750	$820	($70)	
041.310.51300.49100	Contingencies	$7,000	$5,250	$3,690	$1,560	
041.310.51300.51000	Office Supplies and Equipment	$13,000	$9,750	$9,728	$22	
041.310.51300.54000	Dues, Licenses & Subscriptions	$15,000	$11,250	$10,774	$476	
041.310.51300.54200	Permits Fees WTP & WWTP	$8,000	$6,000	$4,600	$1,400	
041.310.51300.55000	Land Leases & Easement Fees	$14,000	$10,500	$50	$10,450	
041.310.53600.12000	Salaries, including Overtime	$1,133,760	$850,320	$854,179	($3,859)	
041.310.53600.12100	Consulting Fees	$1,500	$1,125	$0	$1,125	
041.310.53600.21000	FICA Taxes	$104,194	$78,145	$62,976	$15,169	
041.310.53600.22000	Pension Plan	$113,376	$85,032	$73,022	$12,010	
041.310.53600.23000	Insurance Benefits (Medical)	$147,104	$110,328	$122,245	($11,917)	
041.310.53600.24000	Workers Compensation Insurance	$16,653	$12,490	$18,110	($5,620)	
041.310.53600.25000	Unemployment Benefits	$500	$375	$0	$375	
041.310.53600.25000	Bad Debt Expense	$500	$375	$107	$268	
041.310.53600.41000	Telephone	$62,000	$46,500	$41,060	$5,440	
041.310.53600.41002	Payment Processing Service	$18,000	$13,500	$14,915	($1,415)	
041.310.53600.44000	Equipment Rentals & Leases	$10,000	$7,500	$6,865	$635	
041.310.53600.45000	Insurance	$185,125	$138,844	$115,537	$23,307	
041.310.53600.46100	Repair and Maintenance for Vehicles	$20,000	$15,000	$16,983	($1,983)	
041.310.53600.52000	Supplies/Equipment General	$4,000	$3,000	$2,482	$518	
041.310.53600.52010	Tools	$20,000	$15,000	$3,617	$11,383	
041.310.53600.52055	Uniforms/Supplies/Services	$16,000	$16,000	$16,587	($587)	
041.310.53600.52100	Fuel for Vehicles	$4,000	$3,000	$9,401	($6,401)	
041.310.53600.54100	Training & Travel Expenses	$6,000	$4,500	$3,424	$1,076	
TOTAL ADMINISTRATIVE		$2,050,637	$1,544,020	$1,445,437	$98,583	

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

EXPENDITURE CODE	
DESCRIPTION	WATER/SEWER FUND BUDGET	PRORATED BUDGET THRU 06/30/26	ACTUAL THRU 06/30/26	
VARIANCE	

Water System						
041.320.53600.34800	Water Quality Testing	$25,000	$18,750	$18,769	($19)	
041.320.53600.43000	Electric	$149,000	$111,750	$106,835	$4,915	
041.320.53600.43100	Bulk Water Purchases	$20,000	$15,000	$63	$14,937	
041.320.53600.44000	Equipment Rentals & Leases	$500	$375	$0	$375	
041.320.53600.46000	Plant Maintenance Repair and Equipment	$260,000	$195,000	$176,286	$18,714	
041.320.53600.46050	Distribution System Maintenance Repair and Equip.	$50,000	$37,500	$27,436	$10,064	
041.320.53600.52000	Plant Operating Supplies	$23,000	$17,250	$13,673	$3,577	
041.320.53600.52200	Chlorine & Other Chemicals	$385,250	$288,938	$278,694	$10,243	
041.320.53600.61000	Meters New & Replacement	$60,000	$45,000	$66,977	($21,977)	
TOTAL WATER SYSTEM		$972,750	$729,563	$688,732	$40,830	

Sewer System						
041.330.53600.34800	Water Quality Testing	$28,000	$21,000	$16,152	$4,848	
041.330.53600.34900	Sludge Disposal	$190,000	$142,500	$77,636	$64,864	
041.330.53600.43000	Electric	$115,000	$86,250	$57,573	$28,677	
041.330.53600.44000	Equipment Rentals & Leases	$500	$375	$0	$375	
041.330.53600.46000	Plant Maintenance Repair and Equipment	$190,000	$142,500	$164,142	($21,642)	
041.330.53600.46050	Collection System Maintenance Repair and Equip.	$25,000	$18,750	$27,907	($9,157)	
041.330.53600.46075	Lift Station Repair and Maintenance	$50,000	$37,500	$16,036	$21,464	
041.330.53600.52000	Plant Operating Supplies	$12,000	$9,000	$8,810	$190	
041.330.53600.52200	Chlorine & Other Chemicals	$50,000	$37,500	$115,985	($78,485)	
TOTAL SEWER SYSTEM		$660,500	$495,375	$484,240	$11,135	

Irrigation System						
041.340.53600.34800	Water Quality Testing	$500	$375	$0	$375	
041.340.53600.43000	Electric	$70,000	$52,500	$47,272	$5,228	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$220,000	$165,000	$129,893	$35,107	
041.340.53600.44000	Equipment Rentals & Leases	$35,000	$26,250	$19,125	$7,125	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$140,000	$105,000	$65,135	$39,865	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$30,000	$22,500	$21,314	$1,186	
041.340.53600.61000	Meters New & Replacement	$50,000	$33,333	$2,696	$30,637	
TOTAL IRRIGATION SYSTEM		$545,500	$404,958	$285,435	$119,524	
						
TOTAL OPERATING EXPENSES		$4,229,387	$3,173,916	$2,903,844	$270,072	
						
OPERATING INCOME (LOSS)		$817,201	$498,247	$688,942	$190,695	

NON OPERATING REVENUE (EXPENSES)	
041.300.36900.10200	Non Operating Revenue	$437,862	$328,397	$0	($328,397)	
041.300.33700.30000	FEMA Funding	$0	$0	$27,020	$27,020	
041.300.22300.10000	Connection Fees - W/S	($22,000)	($16,500)	$0	$16,500	
041.300.36100.10000	Interest Income	$60,000	$45,000	$66,682	$21,682	
041.310.51300.64000	Capital Improvements	($1,293,063)	($969,797)	($580,100)	$389,698	
TOTAL NON OPERATING REVENUE (EXPENSES)	($817,201)	($612,901)	($486,398)	$126,503	
					
CHANGE IN NET POSITION	$0	($114,654)	$202,544	$317,198	

TOTAL NET POSITION - BEGINNING	
$0		
	$28,441,120 		
TOTAL NET POSITION - ENDING	$0		$28,643,664		

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

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

For the Period Ended June 30, 2026

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

OPERATING REVENUES:															
$95,097	$109,221	$110,072	$108,221	$108,901	$105,488	$128,058	$114,704	$114,849	$0	$0	$0	$994,611	
$83,767	$97,666	$99,674	$97,823	$96,641	$95,279	$113,281	$102,867	$102,084	$0	$0	$0	$889,084	
$151,494	$205,344	$206,364	$178,741	$143,936	$148,451	$186,146	$209,527	$195,570	$0	$0	$0	$1,625,573	
$4,341	$1,271	$4,122	$1,140	$1,140	$9,559	$5,262	$333	$3,201	$0	$0	$0	$30,369	
$0	$0	$9,000	$0	$0	$10,500	$8,000	$0	$4,500	$0	$0	$0	$32,000	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$393	$0	$262	$131	$131	$655	$393	$0	$262	$0	$0	$0	$2,227	
$1,846	$2,205	$4,424	$1,329	$2,014	$1,088	$3,260	$1,765	$991	$0	$0	$0	$18,922	
$336,939	$415,707	$433,918	$387,385	$352,762	$371,020	$444,400	$429,196	$421,458	$0	$0	$0	$3,592,786	

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	$686	$0	$0	$0	$1,973	
041.310.51300.32200	Annual Audit	$0	$0	$190	$0	$380	$0	$190	$1,900	$5,130	$0	$0	$0	$7,790	
041.310.51300.34000	Management Fees	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$1,980	$0	$0	$0	$17,816	
041.310.51300.40000	Travel Expenses	$800	$800	$1,163	$800	$800	$800	$800	$2,552	$1,100	$0	$0	$0	$9,615	
041.310.51300.42000	Postage & Express Mail	$219	$429	$503	$507	$180	$223	$640	$672	$115	$0	$0	$0	$3,487	
041.310.51300.42500	Printing & Mailing Utility Bills	$1,154	$1,153	$0	$2,257	$1,148	$1,141	$1,140	$799	$2,226	$0	$0	$0	$11,018	
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	$132	$109	$0	$0	$0	$820	
041.310.51300.49100	Contingencies	$155	$349	$470	$972	$242	$90	$496	$619	$297	$0	$0	$0	$3,690	
041.310.51300.51000	Office Supplies and Equipment	$974	$494	$687	$1,014	$723	$671	$1,443	$1,232	$2,490	$0	$0	$0	$9,728	
041.310.51300.54000	Dues, Licenses & Subscriptions	$1,176	$910	$1,955	$343	$3,205	$148	$1,089	$306	$1,641	$0	$0	$0	$10,774	
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	$50	$0	$0	$0	$50	
041.310.53600.12000	Salaries, including Overtime	$86,976	$85,904	$86,905	$92,412	$88,928	$87,401	$91,466	$137,736	$96,451	$0	$0	$0	$854,179	
041.310.53600.21000	FICA Taxes	$6,322	$5,882	$5,972	$6,957	$6,690	$6,573	$6,886	$10,426	$7,268	$0	$0	$0	$62,976	
041.310.53600.22000	Pension Plan	$7,283	$7,205	$7,387	$7,591	$7,478	$7,373	$9,045	$11,900	$7,761	$0	$0	$0	$73,022	
041.310.53600.23000	Insurance Benefits (Medical)	$12,738	$12,941	$12,956	$11,550	$13,260	$15,189	$14,132	$14,132	$15,348	$0	$0	$0	$122,245	
041.310.53600.24000	Workers Compensation Insurance	$4,737	$1,579	$1,579	$1,579	$1,579	$2,321	$1,579	$1,579	$1,579	$0	$0	$0	$18,110	
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	$4,276	$4,810	$0	$0	$0	$41,060	
041.310.53600.41002	Payment Processing Service	$1,620	$1,647	$1,670	$1,739	$1,674	$1,618	$1,608	$1,645	$1,693	$0	$0	$0	$14,915	
041.310.53600.44000	Equipment Rentals & Leases	$631	$643	$611	$601	$1,116	$710	$1,056	$830	$667	$0	$0	$0	$6,865	
041.310.53600.45000	Insurance	$13,033	$12,837	$12,837	$12,837	$12,837	$12,837	$12,642	$12,837	$12,837	$0	$0	$0	$115,537	
041.310.53600.46100	Repair and Maintenance for Vehicles	$482	$3,701	$516	$0	$0	$139	$8,789	$3,266	$90	$0	$0	$0	$16,983	
041.310.53600.52000	Supplies/Equipment General	$1,267	$14	$447	$66	$117	$34	$175	$169	$194	$0	$0	$0	$2,482	
041.310.53600.52010	Tools	$250	$0	$0	$1,386	$0	$130	$0	$30	$1,821	$0	$0	$0	$3,617	
041.310.53600.52055	Uniforms/Supplies/Services	$13,832	$319	$595	$522	$0	$576	$144	$0	$600	$0	$0	$0	$16,587	
041.310.53600.52100	Fuel for Vehicles	$890	$832	$1,211	$714	$740	$746	$1,429	$1,641	$1,198	$0	$0	$0	$9,401	
041.310.53600.54100	Training & Travel Expenses	$0	$0	$412	$300	$0	$250	$1,649	$498	$315	$0	$0	$0	$3,424	
TOTAL ADMINISTRATIVE		$161,257	$144,997	$149,943	$150,857	$148,327	$147,503	$162,942	$211,156	$168,456	$0	$0	$0	$1,445,437	

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

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

Water System
041.320.53600.34800	Water Quality Testing	

$1,041	

$461	

$897	

$2,784	

$4,080	

$6,715	

$1,454	

$847	

$491	

$0	

$0	

$0	

$18,769	
041.320.53600.43000	Electric	$10,533	$10,605	$11,411	$11,722	$12,839	$12,368	$12,521	$12,159	$12,677	$0	$0	$0	$106,835	
041.320.53600.43100	Bulk Water Purchases	$8	$6	$7	$7	$7	$7	$7	$7	$7	$0	$0	$0	$63	
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	$24,430	$24,156	$0	$0	$0	$176,286	
041.320.53600.46050	Distribution System Maintenance Repair and Eq	$0	$3,570	$1,875	$2,869	$2,204	$3,360	$245	$7,950	$5,363	$0	$0	$0	$27,436	
041.320.53600.52000	Plant Operating Supplies	$4,185	$4,311	$1,811	$132	$134	$78	$1,308	$188	$1,526	$0	$0	$0	$13,673	
041.320.53600.52200	Chlorine & Other Chemicals	$38,287	$29,922	$35,078	$28,684	$31,356	$30,918	$37,913	$20,892	$25,644	$0	$0	$0	$278,694	
041.320.53600.61000	Meters New & Replacement	$0	$8,499	$6,429	$17,700	$11,250	$0	$850	$17,346	$4,903	$0	$0	$0	$66,977	
TOTAL WATER SYSTEM	$84,968	$72,545	$70,335	$67,683	$72,096	$87,719	$74,801	$83,818	$74,767	$0	$0	$0	$688,732	

Sewer System
041.330.53600.34800	Water Quality Testing	

$1,353	

$1,059	

$1,708	

$2,976	

$1,218	

$1,324	

$1,220	

$3,726	

$1,566	

$0	

$0	

$0	

$16,152	
041.330.53600.34900	Sludge Disposal	$16,956	$0	$0	$22,040	$0	$19,587	$0	$19,052	$0	$0	$0	$0	$77,636	
041.330.53600.43000	Electric	$6,567	$6,416	$6,082	$6,320	$6,697	$6,177	$6,431	$6,288	$6,595	$0	$0	$0	$57,573	
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	$13,455	$32,013	$0	$0	$0	$164,142	
041.330.53600.46050	Collection System Maintenance Repair and Equi	$0	$4,130	$0	$37	$15,621	$0	$0	$2,756	$5,363	$0	$0	$0	$27,907	
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	$1,274	$418	$0	$0	$0	$8,810	
041.330.53600.52200	Chlorine & Other Chemicals	$4,857	$5,336	$2,141	$3,456	$7,226	$33,494	$9,187	$15,540	$34,748	$0	$0	$0	$115,985	
TOTAL SEWER SYSTEM	$46,342	$56,580	$30,146	$51,123	$53,774	$79,619	$23,860	$62,091	$80,704	$0	$0	$0	$484,240	

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	$5,508	$5,211	$0	$0	$0	$47,272	
041.340.53600.43300	Effluent (Reclaimed Water) Purchases	$21,396	$20,201	$24,536	$0	$177	$83	$24,099	$22,411	$16,989	$0	$0	$0	$129,893	
041.340.53600.44000	Equipment Rentals & Leases	$2,318	$2,318	$0	$0	$2,318	$3,235	$2,878	$3,030	$3,030	$0	$0	$0	$19,125	
041.340.53600.46000	Plant Maintenance Repair and Equipment	$2,166	$8,011	$4,804	$7,546	$7,548	$3,434	$1,669	$3,236	$26,721	$0	$0	$0	$65,135	
041.340.53600.46050	Distribution System Maintenance Repair/Equip.	$0	$4,639	$5,407	$37	$0	$5,313	$556	$0	$5,363	$0	$0	$0	$21,314	
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	$34,186	$57,314	$0	$0	$0	$285,435	
														
OPERATING INCOME (LOSS) BEFORE RESERVES	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$148,099	$37,945	$40,217	$0	$0	$0	$688,942	
														
TOTAL OPERATING EXPENSES	$322,935	$314,567	$293,471	$282,494	$284,239	$337,346	$296,301	$391,251	$381,241	$0	$0	$0	$2,903,844	
														
OPERATING INCOME (LOSS)	$14,004	$101,140	$140,448	$104,891	$68,523	$33,674	$148,099	$37,945	$40,217	$0	$0	$0	$688,942	

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	$7,554	$7,341	$0	$0	$0	$66,682	
041.310.51300.64000	Capital Improvements	($45,008)	$0	($109,904)	($99,460)	$0	($235,476)	($35,703)	($4,822)	($49,726)	$0	$0	$0	($580,100)	
TOTAL NON OPERATING REVENUE (EXPENSES)	($36,456)	$7,219	($102,736)	($92,213)	$32,974	($227,799)	($27,734)	$2,732	($42,385)	$0	$0	$0	($486,398)	
														
CHANGE IN NET POSITION	($22,451)	$108,359	$37,711	$12,677	$101,497	($194,125)	$120,366	$40,677	($2,168)	$0	$0	$0	$202,544	

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

EXPENSE CODE	
DESCRIPTION	BRIDGE FUND BUDGET	PRORATED BUDGET THRU 06/30/26	ACTUAL THRU 06/30/26	
VARIANCE	

OPERATING REVENUES:						
042.300.34900.10000	Toll Collections/Book Sales	$2,725,000	$2,043,750	$2,029,160	($14,590)	
042.300.36900.10000	Miscellaneous Income	$35,000	$26,250	$38,234	$11,984	
TOTAL OPERATING REVENUES		$2,760,000	$2,070,000	$2,067,394	($2,606)	

OPERATING EXPENSES						
Administrative						
042.310.51300.31100	Engineering	$5,000	$3,750	$0	$3,750	
042.310.51300.31500	Attorney	$5,000	$3,750	$0	$3,750	
042.310.51300.32200	Annual Audit	$6,235	$6,235	$5,945	$290	
042.310.51300.34000	Management Fees	$18,129	$13,597	$13,597	($0)	
042.310.51300.49000	Bank Charges	$3,000	$2,250	$5,502	($3,252)	
042.310.51300.49100	Contingencies	$5,000	$3,750	$1,492	$2,258	
TOTAL ADMINISTRATIVE		$42,364	$33,332	$26,535	$6,796	

Toll Facility						
042.320.54900.12000	Salaries	$839,762	$645,971	$601,550	$44,420	
042.320.54900.12100	Consulting Fees	$1,500	$1,154	$0	$1,154	
042.320.54900.21000	FICA Taxes	$73,597	$56,613	$44,957	$11,656	
042.320.54900.22000	Pension Plan	$60,394	$46,457	$39,504	$6,953	
042.320.54900.23000	Insurance Benefits (Medical)	$78,361	$58,771	$67,990	($9,219)	
042.320.54900.24000	Workers Compensation Insurance	$8,871	$6,653	$9,647	($2,994)	
042.320.54900.34300	Contractual Support	$124,970	$93,728	$37,394	$56,334	
042.320.54900.34500	Payroll Processing Fee	$40,000	$30,000	$30,689	($689)	
042.320.54900.34600	Credit Card Processing Fee	$58,000	$43,500	$66,561	($23,061)	
042.320.54900.40000	Travel Expenses	$500	$375	$0	$375	
042.320.54900.41000	Telephone	$15,000	$11,250	$11,998	($748)	
042.320.54900.42500	Printing	$6,000	$4,500	$3,786	$714	
042.320.54900.43000	Utility Services	$28,000	$21,000	$11,868	$9,132	
042.320.54900.45000	Insurance	$168,295	$126,221	$105,033	$21,188	
042.320.54900.46000	Repairs & Maintenance	$130,000	$97,500	$68,671	$28,829	
042.320.54900.46002	Repairs & Maintenance-Parkway	$200,000	$150,000	$204,742	($54,742)	
042.320.54900.46100	DOT mandated Bridge Inspection (Required in 2025)	$0	$0	$0	$0	
042.320.54900.51000	Office Supplies	$6,000	$4,500	$2,455	$2,045	
042.320.54900.52000	Operating Supplies	$22,000	$16,500	$10,124	$6,376	
TOTAL TOLL FACILITY		$1,861,250	$1,414,692	$1,316,968	$97,724	
						
TOTAL OPERATING EXPENSES		$1,903,613	$1,448,024	$1,343,504	$104,520	
						
OPERATING INCOME (LOSS)		$856,387	$621,976	$723,890	$101,914	

NON OPERATING REVENUE (EXPENSES)	
042.300.36900.10200	Non Operating Revenue - Capital Expansion	($971,387)	($728,540)	$0	$728,540	
042.300.36100.11000	Interest Income	$280,000	$210,000	$231,555	$21,555	
042.320.54900.64000	Capital Improvements	($140,000)	($105,000)	($711,821)	($606,821)	
042.310.51300.60002	Parkway Capital Expenditures	($25,000)	($18,750)	$0	$18,750	
TOTAL NON OPERATING REVENUE (EXPENSES)	($856,387)	($642,290)	($480,266)	$162,024	
					
CHANGE IN NET POSITION	$0	($20,314)	$243,624	$263,938	

TOTAL NET POSITION - BEGINNING	
$0		
$19,821,756		
TOTAL NET POSITION - ENDING	$0		$20,065,380		

Page 9

DUNES COMMUNITY DEVELOPMENT DISTRICT
Bridge Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended June 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	$235,762	$245,259	$0	$0	$0	$2,029,160	
042.300.36900.10000	Miscellaneous Income	$299	$299	$35,327	$1,519	$103	$347	$103	$133	$103	$0	$0	$0	$38,234	
TOTAL OPERATING REVENUES		$210,241	$203,965	$249,988	$206,210	$208,674	$261,714	$245,345	$235,895	$245,362	$0	$0	$0	$2,067,394	

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	$1,450	$3,915	$0	$0	$0	$5,945	
042.310.51300.34000	Management Fees	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$1,511	$0	$0	$0	$13,597	
042.310.51300.49000	Bank Charges	$484	$626	$582	$591	$537	$605	$781	$692	$604	$0	$0	$0	$5,502	
042.310.51300.49100	Contingencies	$109	$149	$318	$315	$57	$211	$150	$183	$0	$0	$0	$0	$1,492	
TOTAL ADMINISTRATIVE		$2,104	$2,286	$2,556	$2,417	$2,395	$2,327	$2,587	$3,835	$6,029	$0	$0	$0	$26,535	

Toll Facility															
042.320.54900.12000	Salaries	$62,615	$67,476	$63,688	$69,906	$63,342	$61,404	$63,885	$89,385	$59,849	$0	$0	$0	$601,550	
042.320.54900.21000	FICA Taxes	$4,663	$4,698	$4,600	$5,265	$4,835	$4,686	$4,820	$6,825	$4,565	$0	$0	$0	$44,957	
042.320.54900.22000	Pension Plan	$3,893	$4,130	$4,436	$4,386	$3,928	$3,993	$5,267	$5,610	$3,861	$0	$0	$0	$39,504	
042.320.54900.23000	Insurance Benefits (Medical)	$5,142	$6,887	$6,415	$9,258	$8,080	$8,080	$8,080	$8,080	$7,966	$0	$0	$0	$67,990	
042.320.54900.24000	Workers Compensation Insurance	$2,523	$841	$841	$841	$841	$1,236	$841	$841	$841	$0	$0	$0	$9,647	
042.320.54900.34300	Contractual Support	$3,253	$3,955	$5,659	$4,009	$4,003	$4,131	$4,213	$3,226	$4,945	$0	$0	$0	$37,394	
042.320.54900.34500	Payroll Processing Fee	$3,640	$3,447	$3,165	$3,687	$3,447	$3,212	$3,452	$3,574	$3,066	$0	$0	$0	$30,689	
042.320.54900.34600	Credit Card Processing Fee	$7,957	$7,225	$6,731	$7,230	$6,698	$6,784	$8,228	$7,945	$7,762	$0	$0	$0	$66,561	
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	$1,360	$1,361	$0	$0	$0	$11,998	
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	$1,135	$953	$0	$0	$0	$11,868	
042.320.54900.45000	Insurance	$14,182	$11,670	$9,336	$11,670	$11,670	$11,670	$11,493	$11,670	$11,670	$0	$0	$0	$105,033	
042.320.54900.46000	Repairs & Maintenance	$6,963	$4,832	$8,554	$16,514	$8,141	$7,351	$4,226	$5,597	$6,493	$0	$0	$0	$68,671	
042.320.54900.46002	Repairs & Maintenance-Parkway	$11,533	$12,213	$52,644	$12,627	$8,762	$33,878	$32,076	$15,277	$25,731	$0	$0	$0	$204,742	
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	$924	$977	$0	$0	$0	$2,455	
042.320.54900.52000	Operating Supplies	$2,165	$550	$1,033	$1,426	$1,511	$1,542	$841	$649	$408	$0	$0	$0	$10,124	
TOTAL TOLL FACILITY		$132,767	$132,312	$169,614	$149,479	$129,547	$150,526	$150,176	$162,098	$140,449	$0	$0	$0	$1,316,968	
															
TOTAL OPERATING EXPENSES		$134,870	$134,598	$172,171	$151,896	$131,942	$152,853	$152,763	$165,933	$146,478	$0	$0	$0	$1,343,504	
															
OPERATING INCOME (LOSS)		$75,371	$69,367	$77,818	$54,314	$76,732	$108,860	$92,582	$69,962	$98,884	$0	$0	$0	$723,890	

NON OPERATING REVENUE (EXPENSES)															
042.300.36100.11000	Interest Income	$25,669	$34,709	$38,361	$5,517	$9,976	$12,126	$15,407	$62,743	$27,047	$0	$0	$0	$231,555	
042.320.54900.64000	Capital Improvements	($535,324)	($138,353)	($8,563)	($19,872)	($2,493)	($7,216)	$0	$0	$0	$0	$0	$0	($711,821)	
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)	($509,655)	($103,644)	$29,798	($14,355)	$7,483	$4,910	$15,407	$62,743	$27,047	$0	$0	$0	($480,266)	
														
CHANGE IN NET POSITION	($434,284)	($34,277)	$107,616	$39,959	$84,215	$113,770	$107,988	$132,705	$125,931	$0	$0	$0	$243,624	

Page 10

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

EXPENSE CODE	
DESCRIPTION	STORMWATER FUND BUDGET	PRORATED BUDGET THRU 06/30/26	ACTUAL THRU 06/30/26	
VARIANCE	

OPERATING REVENUES:
043.300.34300.90000	

Stormwater Fees	

$469,536	

$352,152	

$355,902	

$3,750	
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	$354,852	$358,840	$3,988	

OPERATING EXPENSES
Administrative 043.310.51300.31100	

Engineering/Software Services	

$25,000	

$18,750	

$0	

$18,750	
043.310.51300.31500	Attorney	$5,000	$3,750	$0	$3,750	
043.310.51300.32000	Collection Fees, Uncollectable & Early Payment Discount	$1,000	$750	$0	$750	
043.310.51300.32200	Annual Audit	$3,440	$3,440	$3,280	$160	
043.310.51300.34000	Management Fees	$10,002	$7,502	$7,502	$0	
043.310.51300.35100	Computer Time	$1,000	$750	$0	$750	
043.310.51300.40000	Travel Expenses	$1,000	$750	$363	$387	
043.310.51300.42000	Postage & Express Mail	$500	$375	$0	$375	
043.310.51300.42500	Printing	$500	$375	$0	$375	
043.310.51300.45000	Insurance	$33,659	$25,244	$21,042	$4,202	
043.310.51300.48000	Advertising Legal & Other	$1,000	$750	$0	$750	
043.310.51300.49000	Other Current Charges	$600	$450	$286	$164	
043.310.51300.49100	Contingencies	$5,000	$3,750	$3,680	$70	
043.310.51300.51000	Office Supplies	$1,000	$750	$0	$750	
043.310.51300.54000	Dues, Licenses & Subscriptions	$1,000	$750	$0	$750	
043.320.53600.12000	Salaries	$110,996	$85,382	$81,939	$3,442	
043.320.53600.21000	FICA Taxes	$10,304	$7,926	$5,973	$1,954	
043.320.53600.22000	Pension Expense	$11,100	$8,538	$9,885	($1,347)	
043.320.53600.23000	Health Insurance Benefits	$14,402	$10,801	$13,223	($2,422)	
043.320.53600.24000	Workers Comp Insurance	$1,630	$1,630	$1,774	($144)	
TOTAL ADMINISTRATIVE		$239,633	$182,414	$148,947	$33,466	
Stormwater System Maintenance 043.320.53600.43000	

Electric (7 Aerators)	

$18,000	

$13,500	

$11,525	

$1,975	
043.320.53600.46200	Landscaping	$5,000	$3,750	$0	$3,750	
043.320.53600.46500	Lake Maintenance	$70,000	$52,500	$21,576	$30,924	
043.320.53600.46700	Storm Drain System Maintenance	$60,000	$45,000	$32,078	$12,922	
043.320.53600.49300	Repair and Replacement Equipment	$5,000	$3,750	$11,112	($7,362)	
043.320.53600.49200	Repair and Replacement Floating Aerators	$10,000	$7,500	$3,587	$3,913	
043.320.53600.52100	Grass Carp/Fish-Nuisance Removal	$3,000	$2,250	$1,020	$1,230	
043.320.53600.49200	Contingecy	$5,000	$3,750	$0	$3,750	
TOTAL STORMWATER SYSTEM MAINTENANCE	$176,000	$132,000	$80,898	$51,102	
					
TOTAL OPERATING EXPENSES	$415,633	$314,414	$229,845	$84,569	
					
OPERATING INCOME (LOSS)	$56,603	$40,438	$128,995	$88,556	

NON OPERATING REVENUE (EXPENSES)					
043.300.36900.10200	Non Operating Revenue - Capital Expansion	($27,671)	($20,753)	$0	($20,753)	
043.300.36100.10000	Interest Income	$21,068	$15,801	$20,859	$5,058	
043.320.54900.64000	Capital Improvements	($50,000)	($37,500)	$0	$37,500	
043.320.53600.65000	Renewal and Replacement	$0	$0	$0	$0	
TOTAL NON OPERATING REVENUE (EXPENSES)	($56,603)	($42,452)	$20,859	$21,804	
					
CHANGE IN NET POSITION	$0	($2,014)	$149,854	$110,361	

TOTAL NET POSITION - BEGINNING	
	$0 		
	$761,842 		
TOTAL NET POSITION - ENDING	$0		$911,695		

Page 11

DUNES COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Fund - Proprietary Fund
Statement of Revenues, Expenses and Changes in Net Position
For the Period Ended June 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	$39,663	$39,713		$0	$0	$0	$355,902	
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	$39,663	$39,713		$0	$0	$0	$358,840	

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	$800	$2,160		$0	$0	$0	$3,280	
043.310.51300.34000	Management Fees	$834	$834	$834	$834	$834	$834	$834	$834	$834		$0	$0	$0	$7,502	
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	$2,334	$2,334		$0	$0	$0	$21,042	
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	$46	$37		$0	$0	$0	$286	
043.310.51300.49100	Contingencies	$0	$0	$0	$0	$0	$0	$0	$3,680	$0		$0	$0	$0	$3,680	
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	$12,560	$9,218		$0	$0	$0	$81,939	
043.320.53600.21000	FICA Taxes	$601	$544	$561	$652	$656	$671	$630	$956	$701		$0	$0	$0	$5,973	
043.320.53600.22000	Pension Expense	$856	$856	$1,117	$852	$867	$886	$2,185	$1,320	$947		$0	$0	$0	$9,885	
043.320.53600.23000	Health Insurance Benefits	$1,309	$1,299	$1,299	$1,802	$1,507	$1,502	$1,502	$1,502	$1,502		$0	$0	$0	$13,223	
043.320.53600.24000	Workers Comp Insurance	$464	$155	$155	$155	$155	$227	$155	$155	$155		$0	$0	$0	$1,774	
TOTAL ADMINISTRATIVE	$14,935	$14,558	$15,512	$15,249	$15,196	$15,330	$16,094	$24,186	$17,887		$0	$0	$0	$148,947	

Stormwater System Maintenance															
043.320.53600.43000	Electric (7 Aerators)	$572	$1,102	$1,501	$1,211	$1,390	$1,431	$1,381	$1,481	$1,457		$0	$0	$0	$11,525	
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	$24,228		$0	$0	$0	$32,078	
043.320.53600.49300	Repair and Replacement Equipment	$0	$0	$0	$0	$756	$0	$4,745	$5,611	$0		$0	$0	$0	$11,112	
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	$1,020		$0	$0	$0	$1,020	
043.320.53600.49200	Contingency	$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	$7,092	$26,705		$0	$0	$0	$80,898	
															
TOTAL OPERATING EXPENSES	$20,901	$21,054	$30,257	$21,854	$19,165	$18,525	$22,220	$31,278	$44,592		$0	$0	$0	$229,845	
															
OPERATING INCOME (LOSS)	$18,497	$18,359	$9,226	$17,654	$20,343	$23,996	$17,413	$8,385	($4,879)		$0	$0	$0	$128,995	

NON OPERATING REVENUE (EXPENSES)															
043.300.36100.10000	Interest Income	$2,221	$2,138	$2,154	$2,368	$2,214	$2,391	$2,451	$2,461	$2,461		$0	$0	$0	$20,859	
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	$2,461	$2,461		$0	$0	$0	$20,859	
															
CHANGE IN NET POSITION	$20,718	$20,497	$11,380	$20,022	$22,557	$26,387	$19,864	$10,846	($2,418)		$0	$0	$0	$149,854	

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	$10,846	($2,418)		$0	$0	$0	$149,854	

Page 12

N.

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%

	
$464,291.32	$16,329.79	$8,959.24	$0.00	$439,002.29	

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	
06/02/26	$3,885.22	($116.55)	$80.04	$0.00	$3,921.73	$3,921.73	$3,921.73	
06/16/26	$4,491.58	($202.16)	$93.87	$0.00	$4,599.87	$4,599.87	$4,599.87	
								
						$439,002.29	$439,002.29	

Percent Collected	
100.01%							
Balance Due	($26.32)							

Page 34

O.

DUNES COMMUNITY DEVELOPMENT DISTRICT

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

Fund	Check Numbers	Amount	

General Fund	
7124-7132	
$8,452.10	
Water and Sewer	22034-22102	$226,753.73	
Bridge Fund	9698-9727	$64,698.72	
Stormwater Fund	214-216	$8,744.58	
Total		$308,649.13	

Page 13

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	14
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
6/04/26 00218	6/01/26 12909	202606 320-53800-46000	*	240.00
PEST CONTROL 06/26
ABOVE THE REST PEST CONTROL	240.00 007124
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00303	6/01/26 19FMKMKL 202605 320-53800-64000	*	2,755.98 SUPPLIES 05/26
AMAZON CAPITAL SERVICES	2,755.98 007125
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00315	6/01/26 18210	202605 320-53800-46200	*	1,800.00
MAINT 05/26
LAWN ENFORCEMENT AGENCY INC	1,800.00 007126
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00280	6/02/26 8615	202605 310-51300-49100	*	146.00
WEB MAINT 05/26
VGLOBALTECH	146.00 007127

320-53800-46000	*	1,224.18	
320-53800-46000	*	474.49	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00141	5/26/26 86015140 202606
SVCS 06/26 5/26/26 86017110 202606
SVCS 06/26
WM CORPORATE SERVICES INC.	1,698.67 007128
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00194	6/08/26 400811	202606 320-53800-46000	*	375.00
REPAIS SVCS JUNE 2026
ALL AMERICAN AIR CONDITIONING	375.00 007129
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00129	6/11/26 11777	202605 310-51300-31500	*	228.80
SVCS MAY 2026
CHIUMENTO LAW PLLC	228.80 007130
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00109	6/01/26 801	202606 310-51300-34000	*	885.58
MGMT FEES JUNE 2026
6/01/26 801	202606 310-51300-35100	*	166.67
INFORMATION TECHNOLOGY
6/01/26 801	202606 310-51300-42000	*	1.48
POSTAGE
6/01/26 801	202606 310-51300-42500	*	128.40
COPIES
6/01/26 801	202606 310-51300-51000	*	.06
OFFICE SUPPLIES
GOVERNMENTAL MANAGEMENT SERVICES	1,182.19 007131
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00317	5/31/26 00077348 202605 310-51300-48000	*	25.46
LEGAL AD#12307919
USA TODAY MEDIA CORP	25.46 007132
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK F	8,452.10

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	15
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/04/26 00613	6/01/26 91837	202605 320-53600-34800	*	108.00
DRINKING WATER 05/26
6/01/26 918377	202605 330-53600-34800	*	2,440.00
PO #251863
6/01/26 918379	202605 330-53600-34800	*	1,285.80
WASTEWATER 05/26
ADVANCED ENVIRONMENTAL LABORATORIES	3,833.80 022034

320-53600-46000			*	191.75		
330-53600-46000			*	191.75			
340-53600-46000			*	191.75			
300-13100-10000			*	191.75			
320-53800-46000			*	191.75			
300-20700-10000			*	191.75-			
ALL	SEASON HOME SOLUTION	LLC			767.00	022035	

6/04/26 00835	5/27/26	
	5/27/26	
	5/27/26	
	5/27/26	
	5/27/26	
	5/27/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5066	202605
SVCS 05/26 5066	202605
SVCS 05/26 5066	202605
SVCS 05/26 5066	202605
SVCS 05/26 5066	202605
SVCS 05/26 5066	202605
SVCS 05/26

320-53600-46000	*	1,324.69	
330-53600-46000	*	337.96	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01789	6/01/26 1CHGDQKT 202605
SUPPLIES 05/26 6/01/26 1T4XVFDR 202605
SUPPLIES 05/26
AMAZON CAPITAL SERVICES	1,662.65 022036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00305	5/22/26 22501316 202605 320-53600-43100	*	2.33
SVCS 05/26
5/22/26 22501812 202605 320-53600-43100	*	2.33
SVCS 05/26
5/22/26 22503260 202605 320-53600-43100	*	2.33
SVCS 05/26
5/22/26 22508103 202605 340-53600-43300	*	83.31
SVCS 05/26
CITY OF PALM COAST-UTILITY DEPT.	90.30 022037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01265	5/31/26 194390	202605 310-53600-44000	*	18.30
COPIER LEASE 05/26
5/31/26 194391	202605 310-53600-44000	*	67.54
COPIER LEASE 05/26
5/31/26 194392	202605 310-53600-44000	*	189.15
COPIER LEASE 05/26
5/31/26 194393	202605 310-53600-44000	*	61.22
COPIER LEASE 05/26
DOCUMENT TECHNOLOGIES	336.21 022038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	16
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/04/26 00047	6/02/26 93223346 202605 310-51300-42000	*	71.50
DELIVERY THRU 05/28/26
FEDEX	71.50 022039
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00013	5/26/26 04682-05 202605 330-53600-43000	*	134.29
SVCS 05/26
5/26/26 49253-05 202605 330-53600-43000	*	37.92
SVCS 05/26
5/26/26 66328-05 202605 330-53600-43000	*	31.27
SVCS 05/26
5/26/26 90108-05 202605 330-53600-43000	*	31.43
SVCS 05/26
5/26/26 90294-05 202605 330-53600-43000	*	51.09
SVCS 05/26
5/26/26 91016-05 202605 330-53600-43000	*	98.53
SVCS 05/26
FLORIDA POWER & LIGHT CO.	384.53 022040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00309	5/29/26 95002	202605 330-53600-52200	*	5,394.00
AQUATIC WEED SVCS 05/26
FUTURE HORIZONS, INC.	5,394.00 022041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00515	5/27/26 7438137	202605 320-53600-52200	*	7,006.64
SVCS 05/26
HAWKINS,INC.	7,006.64 022042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01909	5/26/26 INV2619	202605 320-53600-46050	*	2,650.00 ASPHALT SVCS 05/26
INDEPENDENT SITE SERVICES LLC	2,650.00 022043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 02108	6/01/26 18204	202606 330-53600-46000	*	647.50
LAWN MAINT 06/26
LAWN ENFORCEMENT AGENCY INC	647.50 022044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01247	5/31/26 20373201 202606 310-53600-44000	*	171.06
COPIER LEASE 06/26
LEAF	171.06 022045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00688	5/28/26 119515	202605 330-53600-52200	*	915.09
SUPPLIES 05/26
5/28/26 119515	202605 320-53600-52200	*	1,830.19
SUPPLIES 05/26
ODYSSEY MANUFACTURING COMPANY	2,745.28 022046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01398	5/29/26 26357295 202605 320-53600-34800	*	383.00
SVCS 05/26
PACE ANALYTICAL SERVICES, LLC	383.00 022047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	17
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/04/26 00661	5/31/26 INV10611 202605 310-51300-54000	*	68.93
ASSESSMENT FY25-FY26
SUNSHINE STATE ONE CALL OF FLORIDA	68.93 022048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01857	5/29/26 2026-622 202605 320-53600-46000	*	6,298.51
SUPPLIES 05/26
UNIVERSAL CONTROLS INSTRUMENT	6,298.51 022049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 01767	5/28/26 50389143 202606 310-53600-44000	*	170.00
COPIER LEASE 06/26
WELLS FARGO VENDOR FIN SVCS LLC	170.00 022050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00862	5/25/26 40149749 202605 340-53600-44000	*	3,029.92
RENTAL 05/05-06/01/26
XYLEM DEWATERING SOLUTIONS, INC.	3,029.92 022051
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 01177	5/21/26 2303678	202605 310-53600-46100	*	1,676.40
INSTALL 2 TIRES BACKHOE
BEARD EQUIPMENT CO	1,676.40 022052
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00305	5/22/26 22504252 202605 340-53600-43300	*	22,328.04
SVCS MAY 2026
CITY OF PALM COAST-UTILITY DEPT.	22,328.04 022053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00621	5/27/26 74429	202605 310-51300-51000	*	327.60
SUPPLIES
COASTAL SUPPLIES	327.60 022054
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 02145	6/04/26 374979	202606 320-53600-46000	*	1,750.00
MECHANICAL SEAL INSTALL
DXP ENTERPRISES INC	1,750.00 022055
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00013	5/29/26 00180 MA 202605 330-53600-43000	*	45.76
SVCS MAY 2026
5/29/26 01669MAY 202605 330-53600-43000	*	99.45
SVCS MAY 2026
5/29/26 06441 MA 202605 330-53600-43000	*	285.85
SVCS MAY 2026
5/29/26 06618 MA 202605 330-53600-43000	*	79.82
SVCS MAY 2026
5/29/26 06682 MA 202605 330-53600-43000	*	31.48
SVCS MAY	2026
5/29/26 09681 MA 202605 330-53600-43000	*	97.88
SVCS MAY 2026
5/29/26 10476 MA 202605 330-53600-43000	*	33.36
SVCS MAY 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	18
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER

DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
340-53600-43000	*	45.76			
330-53600-43000	*	33.93			
340-53600-43000	*	5,462.24			
330-53600-43000	*	1,638.74			
330-53600-43000	*	33.32			
330-53600-43000	*	34.64			
330-53600-43000	*	34.93			
330-53600-43000	*	69.43			
330-53600-43000	*	3,314.69			
330-53600-43000	*	70.62			

DATE	DATE	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO
13564 MA 202605
SVCS MAY 2026
31053 MA 202605
SVCS MAY	2026
35422 MA 202605
SVCS MAY 2026
54287 MA 202605
SVCS MAY 2026
54554 MA 202605
SVCS MAY 2026
64405 MA 202605
SVCS MAY 2026
80187 MA 202605
SVCS MAY 2026
83014 MA 202605
SVCS MAY 2026
89460 MA 202605
SVCS MAY 2026
94444 MA 202605
SVCS MAY 2026
FLORIDA POWER & LIGHT CO.	11,411.90 022057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00372	6/03/26 112297	202606 310-51300-55000	*	50.00
SMARTPASS BILLING
HAMMOCK DUNES OWNERS ASSOC. INC.	50.00 022058
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00515	6/03/26 7445704	202606 320-53600-52200	*	3,046.70
SUPPLIES
HAWKINS,INC.	3,046.70 022059
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 01138	5/26/26 83763403 202605 320-53600-52200	*	1,090.51
CO2 BULK
5/31/26 83879641 202605 320-53600-52200	*	1,008.86
CO2 BULK
NUCO2	2,099.37 022060
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00688	6/01/26 120284	202606 330-53600-52200	*	714.53
SUPPLIES
6/01/26 120284	202606 320-53600-52200	*	1,429.07
SUPPLIES
ODYSSEY MANUFACTURING COMPANY	2,143.60 022061
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 02146	6/04/26 34397	202606 340-53600-46000	*	3,010.00
PHYTOPLANKTON TAXONOMY
SPHEROS ENVIRONMENTAL	3,010.00 022062
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	19
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

6/11/26 02011	5/25/26	
	5/25/26	
	5/25/26	
	5/25/26	
	5/25/26	
	5/25/26	
	5/25/26	

60645775 202605 310-51300-51000	*	22.19
SUPPLIES
60645775 202605 310-51300-51000	*	203.20
SUPPLIES
60645775 202605 310-51300-51000	*	84.45
SUPPLIES
60645775 202605 310-51300-51000	*	6.59
SUPPLIES
60645775 202605 310-51300-51000	*	144.32
SUPPLIES
60645775 202605 310-51300-51000	*	80.77
SUPPLIES
60645775 202605 310-51300-51000	*	94.95
SUPPLIES
STAPLES	636.47 022063
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00214	6/09/26 INV01069 202606 320-53600-52000	*	845.01
SUPPLIES
USA BLUEBOOK	845.01 022064
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 02141	5/29/26 1157	202605 320-53600-46000	*	2,158.00
BALANCE DUE
XP STEEL AND WOOD CONSTRUCTION LLC	2,158.00 022065
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 01195	6/15/26 16902	202607 310-51300-54000	*	100.00
SVCS JULY 2026
ANSWER ALL ANSWERING SERVICE	100.00 022066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00355	6/01/26 28728975 202606 310-53600-41000	*	515.43
SVCS JUNE 2026
AT&T MOBILITY	515.43 022067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00112	6/12/26 CD913944 202606 310-53600-52000	*	22.79
SVCS 06/12/26
CULLIGAN-DAYTONA BEACH	22.79 022068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00047	6/16/26 93405110 202606 310-51300-42000	*	62.44
DELIVERIES THRU 06/09/26
6/16/26 93405110 202606 300-13100-10000	*	352.01
DELIVERIES THRU 06/09/26
6/16/26 93405110 202606 310-51300-42000	*	352.01
DELIVERIES THRU 06/09/26
6/16/26 93405110 202606 300-20700-10100	*	352.01-DELIVERIES THRU 06/09/26
FEDEX	414.45 022069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	20
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/18/26 00030	6/11/26 2224579	202606 320-53600-61000	*	4,902.50
SUPPLIES
FERGUSON WATERWORKS	4,902.50 022070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00013	5/29/26 38339 MA 202605 320-53600-43000	*	12,159.20
SVCS MAY 2026
FLORIDA POWER & LIGHT CO.	12,159.20 022071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00382	6/01/26 804	202606 310-51300-34000	*	1,979.58
MGMT FEES JUNE 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,979.58 022072

6/18/26	00515	6/10/26 7453499	202606 320-53600-52200	
		6/15/26 7459434	202606 320-53600-52200	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
*	4,483.64

SUPPLIES	
HAWKINS,INC.	4,533.64	022073	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
6/18/26	01131	6/17/26	06172026 202606	310-53600-52055	*	600.00	
FY26 STEELTOE	BOOT ALLOWA	
AUSTIN	MCMILLEN	600.00	022074	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - -	- - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
6/18/26	01319	6/11/26	409277	202605 310-51300-64018	*	4,821.85	
SVCS MAY 2026	
MEAD &	HUNT	4,821.85	022075	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - -	- - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
6/18/26	01138	6/08/26	83898865	202606 320-53600-52200	*	697.82	
CO2 BULK	
- - - -	- - -	-	- - - -	- - - - -	- - -	NUCO2
- - - - - - - - - -	- - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	697.82
- - - - -	022076
- - -	
6/18/26	00688	6/11/26	121084	202606 330-53600-52200	*	996.05	
SUPPLIES	
6/11/26	121084	202606 320-53600-52200	*	1,992.11	
SUPPLIES	
ODYSSEY MANUFACTURING COMPANY	2,988.16	022077	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	- - - -	- - - - - - -	-	- - - - -	- - -	
6/18/26	02148	6/17/26	06172026	202606 310-51300-40000	*	300.00	
VEHICLE	ALLOWANCE 06/26	
JIM OVERTON	300.00	022078	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - -	- - - - - - -	-	-	- - - -	- - -	
6/18/26	02149	6/17/26	06172026	202606 300-34300-30000	*	17.61	
REFUND-CRDT BAL CLSD ACCT	
JOHN & TAMMY PAPPAS	17.61	022079	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - -	- - - - - - -	-	-	- - - -	- - -	
6/18/26	02150	6/17/26	06172026 202606 300-34300-30000	*	292.31	
REFUND-CRDT BAL CLSD ACCT	
ANDREW E.SKOPP & NANCY	W.GREENE	292.31	022080	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	-	- - - -	- - - - - - -	-	-	- - - -	- - -	

SUPPLIES

*	50.00

- - - - - -	

- - - - - -	

- - - - - -	

-	
-	
-	
-	
-	
-	

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	21
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/18/26 01804	6/10/26 1117768- 202606 320-53600-46000	*	595.19
DIESEL
6/10/26 1117768- 202606 330-53600-46000	*	595.19
DIESEL
6/10/26 1117768- 202606 340-53600-46000	*	595.20
DIESEL
WALTHALL OIL COMPANY	1,785.58 022081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 02113	6/15/26 177475	202606 340-53600-46000	*	2,205.27
SUPPLIES
WESCO RECEIVABLES CORP	2,205.27 022082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 02045	6/22/26 12986	202606 340-53600-46000	*	600.00
PEST CNTRL SVCS JUNE 2026
6/22/26 12986	202606 300-13100-10000	*	200.00
PEST CNTRL SVCS JUNE 2026
6/22/26 12986	202606 320-53800-46000	*	200.00
PEST CNTRL SVCS JUNE 2026
6/22/26 12986	202606 300-20700-10100	*	200.00-PEST CNTRL SVCS JUNE 2026
ABOVE THE REST PEST CONTROL LLC	800.00 022083

6/25/26 00835	6/24/26	
	6/24/26	
	6/24/26	
	6/24/26	
	6/24/26	
	6/24/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5068	202606 320-53600-46000	*	211.75
JANITORIAL SVCS JUNE 2026
5068	202606 330-53600-46000	*	211.75
JANITORIAL SVCS JUNE 2026
5068	202606 340-53600-46000	*	211.75
JANITORIAL SVCS JUNE 2026
5068	202606 300-13100-10000	*	211.75
JANITORIAL SVCS JUNE 2026
5068	202606 320-53800-46000	*	211.75
JANITORIAL SVCS JUNE 2026
5068	202606 300-20700-10100	*	211.75-JANITORIAL SVCS JUNE 2026
ALL SEASON HOME SOLUTION LLC	847.00 022084
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00988	6/11/26 98608761 202606 310-53600-41000	*	835.73
SVCS JUNE 2026
AT&T	835.73 022085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 02151	6/18/26 244423	202606 320-53600-46000	*	561.25
SVCS THRU 05/29/26
6/18/26 244423	202606 330-53600-46000	*	561.25
SVCS THRU 05/29/26
BARGE DESIGN SOLUTIONS INC	1,122.50 022086
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	22
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/25/26 01847	6/18/26 90266240 202606 310-51300-64009	*	12,520.00
SVCS JUNE 2026
6/25/26 90266837 202606 310-51300-64002	*	5,097.50
SVCS THRU 06/20/2026
CDM SMITH INC	17,617.50 022087
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 01869	6/15/26 01525270 202605 310-53600-41000	*	456.25
SVCS MAY 2026
6/15/26 01525270 202606 310-53600-41000	*	465.20
SVCS JUNE 2026
CHARTER COMMUNICATIONS	921.45 022088
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00030	6/16/26 2237238	202606 320-53600-46050	*	3,765.28
SUPPLIES
6/16/26 2237238	202606 330-53600-46050	*	3,765.28
SUPPLIES
6/16/26 2237238	202606 340-53600-46050	*	3,765.28
SUPPLIES
FERGUSON WATERWORKS	11,295.84 022089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00057	6/16/26 99531873 202606 330-53600-46000	*	189.78
SUPPLIES
6/16/26 99533091 202606 330-53600-46000	*	667.66
SUPPLIES
6/16/26 99540518 202606 320-53600-52000	*	96.82
SUPPLIES
6/16/26 99540518 202606 330-53600-52000	*	96.82
SUPPLIES
GRAINGER	1,051.08 022090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00328	6/15/26 93535342 202606 320-53600-46000	*	363.86
SUPPLIES
6/15/26 93535343 202606 320-53600-46000	*	649.57
SUPPLIES
GRAYBAR ELECTRIC COMPANY INC	1,013.43 022091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00515	6/17/26 7464797	202606 320-53600-52200	*	3,012.70
SUPPLIES
6/24/26 7470741	202606 320-53600-52200	*	4,578.84
SUPPLIES
HAWKINS,INC.	7,591.54 022092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00298	5/18/26 8012159	202605 310-53600-52010	*	23.95
SUPPLIES
5/18/26 8020800	202605 310-53600-52010	*	119.40
SUPPLIES
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	23
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

310-53600-52010	*	601.32	
310-53600-52010	*	547.96	

6/03/26 WH338878 202606
SUPPLIES 6/03/26 2034020	202606
SUPPLIES
HOME DEPOT CREDIT SERVICES	1,292.63 022093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 02152	6/18/26 1071	202606 340-53600-46000	*	13,396.00
SVCS JUNE 2026
6/18/26 1071	202606 330-53600-46000	*	13,396.00
SVCS JUNE 2026
H2PRO PRESSURE WASHING & SVCS LLC	26,792.00 022094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00876	6/10/26 259484	202605 330-53600-46000	*	4,143.54
SVCS THRU 05/23/26
6/16/26 258448	202605 320-53600-46000	*	3,104.67
SVCS THRU 05/23/26
6/16/26 258448	202605 330-53600-46000	*	3,104.67
SVCS THRU 05/23/26
6/16/26 258448	202605 340-53600-46000	*	3,104.68

MCKIM	& CREED INC	13,457.56	022095	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/25/26 01855	6/24/26	67315518	202606	330-53600-46000	*	205.03	
SUPPLIES	
MCMASTER-CARR	205.03	022096	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/25/26 01138	6/15/26	84039999	202606	320-53600-52200	*	1,281.02	
CO2 BULK	
- - - - - - - -	- - - - - - - - -	- - -	NUCO2
- - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	1,281.02
- - - - -	022097
- - -	
6/25/26 00688	6/18/26	121726	202606	330-53600-52200	*	906.51	
SUPPLIES	
6/18/26	121726	202606	320-53600-52200	*	1,813.01	
SUPPLIES	

SVCS THRU 05/23/26

ODYSSEY MANUFACTURING COMPANY	2,719.52 022098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00627	6/22/26 18WE1488 202606 330-53600-46000	*	1,920.61
SVCS JUNE 2026
RING POWER CORPORATION	1,920.61 022099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00978	6/18/26 3237374	202606 320-53600-46000	*	7,304.00

- - - - - - - - 6/25/26 01845	- - - - - - - - - 6/23/26 11331154	TRINOVA-FLORIDA
- - - - - - - - - - - - - - - - - -
202606 310-53600-52100	- - - - -	-	-	-	-	-	-	- -
*	-	-	-	-	-	-	- - - -	7,304.00
- - - - -	022100
- - -	
		WEX BANK (CIRCLE	K)															125.26	022101	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - -
DUNE -DUNES -	- - - - -
SHENNING	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	

GAMMA XL SOL PUMP

FUEL

125.26

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	24
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - WATER/SEWER
BANK D DUNES - WATER/SEWER
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/25/26 00862	6/22/26 40150253 202606 340-53600-44000	*	3,029.92
RENTAL JUNE 2026
XYLEM DEWATERING SOLUTIONS, INC.	3,029.92 022102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK D	226,753.73
TOTAL FOR REGISTER	226,753.73

DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	25
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
6/04/26 00255	6/01/26 12908	202606 320-54900-46000	*	85.00
PEST CONTROL 06/26
ABOVE THE REST PEST CONTROL	85.00 009698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00252	5/27/26 5067	202606 320-54900-46000	*	614.25
JANITORIAL SVCS 06/26
ALL SEASON HOME SOLUTION LLC	614.25 009699
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00384	5/12/26 1FVLGGM7 202605 320-54900-46002	*	15.11-
CREDIT
5/12/26 1FVLGGM7 202605 320-54900-46002	*	15.11-
CREDIT
5/12/26 1F3CVJMF 202605 320-54900-46002	*	15.11-
CREDIT
5/12/26 1F3CVJMF 202605 320-54900-46002	*	15.11-
CREDIT
5/12/26 1KAD7C1T 202605 320-54900-46002	*	15.11-
CREDIT
5/12/26 1MQ7NQQN 202605 320-54900-46002	*	15.11-
CREDIT
5/14/26 1VAL39DX 202605 320-54900-46002	*	15.11-
CREDIT
5/14/26 1YYCRJG4 202605 320-54900-46002	*	15.11-
CREDIT
6/01/26 1FP1D1DC 202605 320-54900-46002	*	77.96
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-54900-51000	*	492.38
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-54900-52000	*	577.18
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-13100-10000	*	236.41
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-13100-10100	*	32.34
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-51300-51000	*	32.34
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-20700-10000	*	32.34-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-51300-51000	*	162.36
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-53600-52010	*	30.00
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-53600-52000	*	44.05
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-20700-10000	*	236.41-
SUPPLIES 05/26
AMAZON CAPITAL SERVICES	1,295.39 009700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	26
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
6/30/26 00384	5/12/26 1FVLGGM7 202605 320-54900-46002	V	15.11
CREDIT
5/12/26 1FVLGGM7 202605 320-54900-46002	V	15.11
CREDIT
5/12/26 1F3CVJMF 202605 320-54900-46002	V	15.11
CREDIT
5/12/26 1F3CVJMF 202605 320-54900-46002	V	15.11
CREDIT
5/12/26 1KAD7C1T 202605 320-54900-46002	V	15.11
CREDIT
5/12/26 1MQ7NQQN 202605 320-54900-46002	V	15.11
CREDIT
5/14/26 1VAL39DX 202605 320-54900-46002	V	15.11
CREDIT
5/14/26 1YYCRJG4 202605 320-54900-46002	V	15.11
CREDIT
6/01/26 1FP1D1DC 202605 320-54900-46002	V	77.96-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-54900-51000	V	492.38-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-54900-52000	V	577.18-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-13100-10000	V	236.41-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-13100-10100	V	32.34-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-51300-51000	V	32.34-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-20700-10000	V	32.34
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-51300-51000	V	162.36-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 310-53600-52010	V	30.00-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 320-53600-52000	V	44.05-
SUPPLIES 05/26
6/01/26 1FP1D1DC 202605 300-20700-10000	V	236.41
SUPPLIES 05/26
AMAZON CAPITAL SERVICES	1,295.39-009700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00132	5/22/26 22501012 202605 320-54900-34300	*	1,146.58
SVCS 05/26
CITY OF PALM COAST-UTILITY DEPT.	1,146.58 009701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00353	5/31/26 194394	202605 320-54900-34300	*	126.66
BRIDGE OFFICE COPIER
DOCUMENT TECHNOLOGIES	126.66 009702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	27
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#

320-54900-43000	*	243.60	
320-54900-43000	*	109.72	
320-54900-43000	*	635.74	

6/04/26 00014	5/28/26 02998-05 202605
SVCS 05/26 5/28/26 04979-05 202605
SVCS 05/26 5/28/26 05950-05 202605

FLORIDA	POWER & LIGHT CO.	989.06	009703	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
29558	202605 300-13100-10000	*	1,900.00	
AUDIT	FYE 09/30/25	
29558	202605 300-13100-10100	*	850.00	
AUDIT	FYE 09/30/25	
29558	202605 310-51300-32200	*	1,450.00	
AUDIT	FYE 09/30/25	
29558	202605 300-13100-10300	*	800.00	
AUDIT	FYE 09/30/25	
29558	202605 310-51300-32200	*	850.00	
AUDIT	FYE 09/30/25	
29558	202605 300-20700-10000	*	850.00-	
AUDIT	FYE 09/30/25	
29558	202605 310-51300-32200	*	1,900.00	
AUDIT	FYE 09/30/25	
29558	202605 300-20700-10000	*	1,900.00-	
AUDIT	FYE 09/30/25	
29558	202605 310-51300-32200	*	800.00	
AUDIT	FYE 09/30/25	
29558	202605 300-20700-10000	*	800.00-	
AUDIT	FYE 09/30/25	

SVCS 05/26

6/04/26 00039	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
GRAU & ASSOCIATES	5,000.00 009704
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00418	6/01/26 18209	202606 320-54900-46002	*	7,997.00
LAWN MAINT 06/26
6/01/26 18211	202606 320-54900-46000	*	1,100.00
LAWN MAINT 06/26
LAWN ENFORCEMENT AGENCY INC	9,097.00 009705
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00417	5/28/26 20348836 202606 320-54900-34300	*	167.85
COPIER LEASE 06/26
LEAF	167.85 009706
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00340	5/27/26 25534	202605 320-54900-46000	*	749.12
IT PROACTIVE SVCS 05/26
MPOWER DATA SOLUTIONS	749.12 009707
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00180	7/01/26 COM#7039 202607 300-13100-10000	*	1,578.90
WC FL1 0184401 25-12
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	28
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#

	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	

7/01/26 COM#7039 202607 300-13100-10100	*	177.51
WC FL1 0184401 25-12
COM#7039 202607 300-13100-10300	*	154.67
WC FL1 0184401 25-12
COM#7039 202607 320-54900-24000	*	841.06
WC FL1 0184401 25-12
COM#7039 202607 320-53800-24000	*	177.51
WC FL1 0184401 25-12
COM#7039 202607 300-20700-10000	*	177.51-
WC FL1 0184401 25-12
COM#7039 202607 310-53600-24000	*	1,578.90
WC FL1 0184401 25-12
COM#7039 202607 300-20700-10000	*	1,578.90-
WC FL1 0184401 25-12
COM#7039 202607 310-53600-24000	*	154.67
WC FL1 0184401 25-12
7/01/26 COM#7039 202607 300-20700-10000	*	154.67-
WC FL1 0184401 25-12
PREFERRED GOVERNMENTAL INSURANCE TS	2,752.14 009708
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00061	5/26/26 8601569- 202606 320-54900-46000	*	930.74
SVCS 06/26
WM CORPORATE SERVICES, INC.	930.74 009709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00361	6/05/26 7281	202606 320-54900-46002	*	560.00
SVC CALL JUNE 2026
ANDREW GILLIS CREATIVE CONCEPTS INC	560.00 009710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00420	6/01/26 INV15579 202606 320-54900-41000	*	231.88
SVCS JUNE 2026
6/01/26 INV15579 202606 300-13100-10000	*	299.00
SVCS JUNE 2026
6/01/26 INV15579 202606 310-53600-41000	*	299.00
SVCS JUNE 2026
6/01/26 INV15579 202606 300-20700-10000	*	299.00-
SVCS JUNE 2026
BIGLEAF NETWORKS INC/AVIDBANK	530.88 009711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00396	6/01/26 11365540 202606 320-54900-41000	*	375.00
SVCS JUNE 2026
CHARTER COMMUNICATIONS	375.00 009712

320-54900-43000	*	111.27	
320-54900-46002	*	37.15	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00014	5/29/26 06601 MA 202605
SVCS MAY 2026
5/29/26 07438 MA 202605
SVCS MAY 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	29
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - BRIDGE FUND
BANK E DUNES - BRIDGE

DATE	DATE	
	5/29/26	
	5/29/26	
	5/29/26	
	5/29/26	

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

320-54900-43000	*	35.11	
320-54900-46002	*	42.65	
320-54900-46002	*	49.03	
320-54900-46002	*	38.43	

09639 MA 202605
SVCS MAY 2026
25021 MA 202605
SVCS MAY 2026
56431 MA 202605
SVCS MAY 2026
84435 MA 202605
SVCS MAY 2026
FLORIDA POWER & LIGHT CO.	313.64 009713
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00340	6/02/26 25544	202605 320-54900-34300	*	1,677.90
PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 300-13100-10000	*	1,677.90
PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 300-13100-10100	*	50.00
PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 310-51300-49100	*	50.00
PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 300-20700-10000	*	50.00-PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 310-53600-41000	*	1,677.90
PROACTIVE IT SVCS MAY 26
6/02/26 25544	202605 300-20700-10000	*	1,677.90-PROACTIVE IT SVCS MAY 26
MPOWER DATA SOLUTIONS	3,405.80 009714
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00318	5/31/26 FL094392 202605 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BDGES
5/31/26 FL094392 202605 320-54900-46002	*	300.00
MECHANICAL SWEEPING-PRKWY
5/31/26 FL094392 202605 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BDGS
5/31/26 FL094392 202605 320-54900-46002	*	300.00
MECHANICAL SWEEPING-PRKWY
USA SERVICES OF FLORIDA, INC.	1,950.00 009715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00375	6/03/26 06440630 202606 320-54900-41000	*	393.03
SVCS JUNE 2026
CHARTER COMMUNICATIONS	393.03 009716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00145	6/01/26 803	202606 310-51300-34000	*	1,510.75
MGMT FEES JUNE 2026
GOVERNMENTAL MANAGEMENT SERVICES	1,510.75 009717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00395	5/18/26 1169281- 202606 300-13100-10000	*	1,068.06
INS JUNE 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	30
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
5/18/26 1169281- 202606 300-13100-10100	*	111.58

300-13100-10300	*	101.66		
320-54900-23000	*	446.23			
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-			

	5/18/26	
	5/18/26	
	5/18/26	
	5/18/26	
	5/18/26	
	5/18/26	
	5/18/26	
	5/18/26	

INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
1169281- 202606
INS JUNE 2026
PRINCIPAL LIFE INSURANCE COMPANY	1,727.53 009718
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00154	6/05/26 89328914 202607 300-13100-10000	*	14,017.98
INS JULY 2026
6/05/26 89328914 202607 300-13100-10100	*	1,496.16
INS JULY 2026
6/05/26 89328914 202607 320-54900-23000	*	3,111.55
INS JULY 2026
6/05/26 89328914 202607 300-13100-10300	*	1,294.98
INS JULY 2026
6/05/26 89328914 202607 320-53800-23000	*	1,496.16
INS JULY 2026
6/05/26 89328914 202607 300-20700-10000	*	1,496.16-
INS JULY 2026
6/05/26 89328914 202607 310-53600-23000	*	14,017.98
INS JULY 2026
6/05/26 89328914 202607 300-20700-10000	*	14,017.98-
INS JULY 2026
6/05/26 89328914 202607 320-53600-23000	*	1,294.98
INS JULY 2026
6/05/26 89328914 202607 300-20700-10000	*	1,294.98-
INS JULY 2026
UNITED HEALTHCARE	19,920.67 009719
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00318	6/15/26 FL094417 202606 320-54900-46000	*	675.00
MECHANICAL SWEEPING-BRDGS
6/15/26 FL094417 202606 320-54900-46002	*	300.00
MECHANCIAL SWEEPING-PRKWY
USA SERVICES OF FLORIDA, INC.	975.00 009720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	31
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
6/25/26 00410	6/11/26 45832071 202605 320-54900-34300	*	744.59
SVCS MAY 2026
ACC BUSINESS	744.59 009721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00114	5/01/26 3067/270 202605 320-54900-46000	*	231.00
MONITOR-JUNE/JULY/AUG2026
ALARMPRO, INC.	231.00 009722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00252	6/24/26 5069	202606 320-54900-46000	*	614.25
JANITORIAL SVCS JUNE 26
ALL SEASON HOME SOLUTION LLC	614.25 009723
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00382	6/19/26 4859 JUN 202606 310-51300-49100	*	590.12
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 300-20700-10000	*	590.12-
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 320-54900-34300	*	300.64
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 320-54900-51000	*	233.04
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 300-13100-10100	*	590.12
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 300-13100-10000	*	4,054.07 PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 310-51300-54000	*	1,479.80 PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 310-53600-54100	*	315.00
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 310-51300-51000	*	950.33
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 310-51300-49100	*	296.75
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 310-53600-46100	*	89.60
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 330-53600-46000	*	922.59
PURCHASES THRU 06/19/26
6/19/26 4859 JUN 202606 300-20700-10000	*	4,054.07-PURCHASES THRU 06/19/26
CHASE CARD SERVICES	5,177.87 009724
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00367	6/19/26 96794591 202607 300-13100-10000	*	1,183.87
INS JULY 2026
6/19/26 96794591 202607 300-13100-10100	*	94.16
INS JULY 2026
6/19/26 96794591 202607 320-54900-23000	*	283.31
INS JULY 2026
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	32
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	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	#
6/19/26 96794591 202607 300-13100-10300	*	90.23

320-53800-23000	*	94.16		
300-20700-10000	*	94.16-			
310-53600-23000	*	1,183.87			
300-20700-10000	*	1,183.87-			
320-53600-23000	*	90.23			
300-20700-10000	*	90.23-			

	6/19/26	
	6/19/26	
	6/19/26	
	6/19/26	
	6/19/26	
	6/19/26	

INS JULY 2026
96794591 202607
INS JULY 2026
96794591 202607
INS JULY 2026
96794591 202607
INS JULY 2026
96794591 202607
INS JULY 2026
96794591 202607
INS JULY 2026
96794591 202607
INS JULY 2026
HUMANA HEALTH PLAN INC	1,651.57 009725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00395	6/17/26 1169281- 202607 300-13100-10000	*	1,068.06
INS JULY 2026
6/17/26 1169281- 202607 300-13100-10100	*	111.58
INS JULY 2026
6/17/26 1169281- 202607 300-13100-10300	*	101.66

	6/17/26	
	6/17/26	
	6/17/26	
	6/17/26	
	6/17/26	
	6/17/26	
	6/17/26	

INS JULY 2026
1169281- 202607 320-54900-23000	*	498.89
INS JULY 2026
1169281- 202607 320-53800-23000	*	111.58
INS JULY 2026
1169281- 202607 300-20700-10000	*	111.58-
INS JULY 2026
1169281- 202607 310-53600-23000	*	1,068.06
INS JULY 2026
1169281- 202607 300-20700-10000	*	1,068.06-
INS JULY 2026
1169281- 202607 320-53600-23000	*	101.66
INS JULY 2026
1169281- 202607 300-20700-10000	*	101.66-

PRINCIPAL LIFE	INSURANCE	COMPANY											1,780.19	009726	
- - - - - - - - - - - - - - - - -	- - - - -	- - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
202606 320-54900-46000						*						106.01			

INS JULY 2026
- - - - - - - - - - - - - - - - -
6/25/26 00377	6/23/26 11329719

202606	300-13100-10000		*	1,072.54		
202606	310-53600-52100		*	1,072.54			
202606	300-20700-10000		*	1,072.54-			
	WEX	BANK (RACETRAC)			1,178.55	009727	

FUEL 6/23/26 11329719
FUEL 6/23/26 11329719
FUEL 6/23/26 11329719
FUEL
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK E	64,698.72
DUNE -DUNES -	SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/26	PAGE	33
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	DUNES CDD - STORMWATER FUND
BANK S DUNES-STORMWATER FND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

320-53600-43000	*	261.03	
320-53600-43000	*	229.57	
320-53600-43000	*	240.23	
320-53600-43000	*	719.45	
320-53600-43000	*	30.80	

6/11/26 00005	5/29/26 00560 MA 202605
SVC MAY 2026
5/29/26 03229 MA 202605
SVCS MAY 2026
5/29/26 22538 MA 202605
SVCS MAY 2026
5/29/26 74516 MA 202605
SVCS MAY 2026
5/29/26 84228 MA 202605

- - - - - - - - 6/18/26 00003	FLORIDA POWER & LIGHT CO
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/26 802	202606 310-51300-34000	- - - -	-	-	-	- -
*	-	-	-	-	-	-	- - - -	1,481.08
- - - - -	000214
- - -	
	GOVERNMENTAL MANAGEMENT SERVICES											833.50	000215	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/25/26 00015	5/28/26 29046	202605 320-53600-46700				*						6,430.00			
	SVCS MAY 2026													
	ATLANTIC PIPE SERVICES LLC											6,430.00	000216	

SVCS MAY 2026

MGMT FEES JUNE 2026

833.50

- - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - - - - - - - - -	- - - - -	- - -	
		TOTAL FOR	BANK S	8,744.58			
		TOTAL FOR	REGISTER	8,744.58			

DUNE -DUNES -	SHENNING