FELLSMERE WATER CONTROL DISTRICT

INDIAN RIVER COUNTY
Landowners’ Meeting & Regular Board Meeting May 9, 2024
5:30 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.fellsmerewcd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA FELLSMERE
WATER CONTROL DISTRICT
Fellsmere City Hall Auditorium 22 South Orange Street Fellsmere, Florida 32948 LANDOWNERS’ MEETING May 9, 2024
10:00 a.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Consider Adoption of Election Procedures	Page 2
Election of Chair for Landowners Meeting
Election of Secretary for Landowners’ Meeting
Approval of Minutes
May 11, 2023 Landowners’ Meeting Minutes	Page 5
Election of Supervisors
Determine Number of Voting Units Represented or Assigned by Proxy	Page 7
Nomination of Supervisors
Casting of Ballots	Page 8
Ballot Tabulation and Result
Other Business
Receive Treasurer’s Report	Page 9
Receive Engineer’s Report	Page 10
Landowners’ Comments
Adjourn

Publication Date 2024-04-19

Subcategory Miscellaneous Notices

FELLSMERE WATER CONTROL DISTRICT NOTICE OF ANNUAL
LANDOWNERS MEETING & REGULAR BOARD MEETING
NOTICE IS HEREBY GIVEN that the Board of Supervisors (Board) of the Fellsmere Water Control District (District) will hold an Annual Landowners Meeting on May 9, 2024, at 5:30 p.m. in the Fellsmere City Hall Auditorium located at 22 S. Orange Street, Fellsmere, Florida 32948.
The primary purpose of the Landowners Meeting is to elect one (1) Supervisor to the District Board of
Supervisors. Each Landowner may vote in person or by written proxy and is entitled to cast one vote per acre of land owned within the respective District. Copies of proxy forms and the Agendas for this meeting may be obtained from the Districts website or by contacting the District Manager at (772) 345-5119 and/or toll free at 1-877-737-4922 at least five (5) days prior to the date of this meeting.
Immediately following the Annual Landowners Meeting, a Regular Board Meeting will be held. The purpose of the Regular Board Meeting is for the Board to address any business which may lawfully & properly come
before the Board.
The meetings are open to the public and will be conducted in accordance with the provisions of Florida law.
There may be occasions when a Board Member or District Staff may participate by speaker telephone. A copy of the Agendas for the meetings may be obtained from the Districts website
(www.fellsmerewatercontroldistrict.org) or by contacting the District Manager at (772) 345-5119.
Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Managers Office at least forty-eight (48) hours prior to the meetings. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meetings is advised that person will need a record of proceedings and that accordingly, the person may
need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
FELLSMERE WATER CONTROL DISTRICT
www.fellsmerewatercontroldistrict.org
PUBLISH: ST. LUCIE NEWS TRIBUNE 04/19/24 & 04/26/24; #10077380

Page 1

FELLSMERE WATER CONTROL DISTRICT ELECTION PROCEDURES

Landowners’ Meeting
In accordance with the provisions of Chapter 2007-309, Laws of Florida, and applicable provisions of Chapter 298, it is required that an annual meeting of the Landowners of the District be held in June of each year for the purpose of electing a supervisor. To take the place of the retiring supervisor and hearing reports of the board of supervisors. The assembled Landowners shall organize by electing a Chairperson, who shall preside over the meeting; and a Secretary shall also be elected for recording purposes.

Establishment of Quorum
Any Landowner(s) present or voting by proxy shall constitute a quorum at the meeting of the Landowners.

Nomination of Candidates
At the meeting, the Chairperson shall call for nominations from the floor for Candidates for the Board of Supervisors. When there are no further nominations, the Chairperson shall close the floor for nominations. The names of each Candidate and the spelling of their names shall be announced. Nominees need not be present to be nominated.

Voting
Each Landowner shall be entitled to cast one vote for each acre (or lot parcel), or any fraction thereof, of land owned by him or her in the District, for each open position on the Board. (For example, if there are three positions open, an owner of one acre or less (or one lot parcel) may cast one vote for each of the three positions. An owner of two acres (or two lot parcels) may cast two votes for each of the three positions.) Each Landowner shall be entitled to vote either in person or by a representative present with a lawful written proxy.

Registration for Casting Ballots
The registration process for the casting of ballots by Landowners or their representatives holding their proxies shall be as follows:
At the Landowners’ Meeting and prior to the commencement of the first casting of ballots for a Board of Supervisor position, each Landowner, or their representative if proxies are being submitted in lieu thereof, shall be directed to register their attendance and the total number of votes by acreage (or lot parcels) to which each claims to be entitled, with the elected Secretary of the meeting or the District’s Manager.

At such registration, each Landowner, or their representative with a lawful proxy, shall be provided a numbered ballot for the Board of Supervisor position(s) open for election. A District representative will mark on the ballot the number of votes that such Landowner, or their representative, is registered to cast for each Board of Supervisor position open for election.

All Landowner proxies shall be collected at the time of registration and retained with the Official Records of the District for subsequent certification or verification, if required.

Casting of Ballots
Registration and the issuance of ballots shall cease once the Chairperson calls for the commencement of the casting of ballots for the election of a Board of Supervisor and thereafter no additional ballots shall be issued.
The Chairperson will declare that the Landowners, or their representatives, be requested to cast their ballots for the Board of Supervisor(s). Once the ballots have been cast, the Chairperson will call for a collection of the ballots.
Counting of Ballots
Following the collection of ballots, the Secretary or District Manager shall be responsible for the tabulation of ballots in order to determine the total number of votes cast for each candidate that is seeking election.
The board of supervisors shall consist of three persons who, except as herein otherwise provided, shall hold office for a term of 3 years and until their successors are duly elected and qualified.
Contesting of Election Results
Following the election and announcement of the votes, the Chairperson shall ask the Landowners present, or those representatives holding proxies for Landowners, whether they wish to contest the election results. If no contests are received, said election results shall thereupon be certified.
If there is a contest, the contest must be addressed to the Chairperson and thereupon the individual casting a ballot that is being contested will be required to provide proof of ownership of the acreage for which they voted at the election within five (5) business days of the Landowners’ Meeting. The proof of ownership shall be submitted to the District Manager who will thereupon consult with the District’s General Counsel and together they will review the material provided and will determine the legality of the contested ballot(s). Once the contests are resolved, the Chairperson shall reconvene the Landowners’ Meeting and thereupon certify the election results.
Recessing of Annual Landowners’ Meeting
In the event there is a contest of a ballot or of the election, the Landowners’ Meeting shall be recessed to a future time, date and location, at which time the election findings on the contest shall be reported in accordance with the procedure above and the newly elected Supervisor(s) shall thereupon take their Oath of Office.

Miscellaneous Provisions
Each Landowner shall only be entitled to vote in person or by means of a representative attending in person and holding a lawful written proxy in order to cast said Landowner’s votes.

Proxies will not require that proof of acreage (or lot parcel) ownership be attached. Rather, proof of ownership must be provided timely by the holder of the proxy, if the proxy is contested in accordance with the procedure above.

FELLSMER WATER CONTROL DISTRICT LANDOWNERS’ MEETING
MAY 11, 2023

CALL TO ORDER

District Manager Frank Sakuma called the May 11, 2023, Landowners’ Meeting of the Fellsmere Water Control District (the “District”) to order at 10:00 a.m. in the Offices of Fellsmere Water Control District located at 109 North Willow Street, Fellsmere, Florida 32948.

PROOF OF PUBLICATION
Mr. Sakuma presented proof of publication that notice of the Landowners’ Meeting was published in the
St. Lucie News Tribune on April 20, 2023, and April 27, 2023, as required by law.

ESTABLISH QUORUM

Mr. Sakuma stated that the attendance of landowner Greg Nelson constituted a quorum. Additional landowners present, or represented by proxy, were Rodney Tillman, Richard Carnell, Fellsmere Joint Venture LLC and Bernard A Egan Groves Inc.

CONSIDER ADOPTION OF ELECTION PROCEDURES

The election procedures were adopted as presented.

ELECTION OF CHAIR FOR LANDOWNERS’ MEETING

Mr. Frank Sakuma was elected as the Chair for the Landowners’ Meeting.

ELECTION OF SECRETARY FOR LANDOWNERS’ MEETING

Mr. George Simons was elected as the Secretary for the Landowners’ Meeting.

APPROVAL OF MINUTES

May 12, 2022, Landowners’ Meeting

The May 12, 2022, Landowners’ Meeting Minutes were approved, as presented.
ELECTION OF SUPERVISORS
Determine Number of Voting Units Represented or Assigned by Proxy
There were 17,562 voting units represented.
Nomination of Candidates
Rodney Tillman was nominated to fill the vacant board seat. There were no other nominations.
Casting of Ballots

FELLSMER WATER CONTROL DISTRICT LANDOWNERS’ MEETING
MAY 11, 2023

Ballots were cast totaling 17,561 votes. (Mr. Tillman abstained from casting a ballot for his own nomination)

Ballot Tabulations

It was unanimously determined that Mr. Tillman would receive a 3 year term, which expires in May 2026.

Certification of the Results

There were no objections to the ballots. Mr. Sakuma, as Chairman, certified the results.

OTHER BUSINESS

Treasurer’s Report

Mr. Sakuma presented the Treasurer’s Report to the landowners.

Engineer’s Report

Mr. Simons presented the Engineer’s Report to the landowners. Mr. Simons also advised the Board that his firm had been purchased by LJA Engineering, but would remain named “Carter Associates, Inc.”

LANDOWNERS’ COMMENTS
There were no comments from the landowners.
ADJOURNMENT
The Landowners’ Meeting was adjourned at 10:29 a.m.

Secretary	Chairman

LANDOWNER PROXY FELLSMERE
WATER CONTROL DISTRICT LANDOWNERS’ MEETING
KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	(“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Fellsmere Water Control District to be held on May 9, 2024 at 5:30 p.m. at the Fellsmere City Hall Auditorium, 22 South Orange Street, Fellsmere, Florida 32948 and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner which the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing which may be considered at said meeting including, but not limited to the Board of Supervisors. Said Proxy Holder may vote in accordance with their discretion on all matters not known or determined at the time of solicitation of this proxy, which may be legally considered at said meeting.
This proxy is to continue in full force and effect from the hereof until the conclusion of the above noted landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the annual meeting prior to the Proxy Holder exercising the voting rights conferred herein.

Printed Name of Legal Owner

Signature of Legal Owner	Date

Parcel Description*	# of Acres

* Insert in the space above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. [If more space is needed, identification of Parcels owned may be incorporated by reference to an attachment hereto.]

Pursuant to section 298 Florida Statutes (2023), a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto.

TOTAL NUMBER OF AUTHORIZED VOTES:    
Please note that each eligible acre of land or fraction thereof is entitled to only one vote, for example, a husband and wife are together entitled to only one vote per their residence if it is located on one acre or less of real property.
If the Legal Owner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto. (e.g. bylaws, corporate resolution, etc.)

BALLOT #		

BALLOT FELLSMERE
WATER CONTROL DISTRICT
LANDOWNERS’ MEETING ELECTION OF BOARD SUPERVISORS
MAY 9, 2024

The undersigned certifies that he/she is the owner ( ) or duly authorized representative of lawful proxy of an owner (  ) of land in the Fellsmere Water Control District, constituting 	 acre(s) and hereby casts up to the corresponding number of his/her vote(s) for the following candidate/candidates to hold the above-named open position:

Name of Candidate	Number of Votes

Signature: 	

Printed Name: 	

Street Address or Tax Parcel Id Number for your Real Property:

May 9, 2024

Fellsmere Water Control District Treasurer's Report For Annual Landowners Meeting

The fund balance for the Fellsmere Water Control District at the close of Fiscal Year 2021/2022 (September 30, 2022) was $1,249,671.

The fund balance for the Fellsmere Water Control District at the close of Fiscal Year 2022/2023 (September 30, 2023) was $1,351,406.

The following table illustrates Fiscal Year 2022/2023 revenues and expenditures budgeted versus actuals:

	Budgeted	Actual	Percentage	
Revenue	$611,725	$671,914	110%	
Expenditures	$611,725	$570,179	93%	
Excess/(Shortfall)	$0	$101,735		

Special District Services, Inc.

RECEIVE ENGINEER’S REPORT

TO BE DISTRIBUTED UNDER SEPARATE COVER

AGENDA FELLSMERE
WATER CONTROL DISTRICT
Fellsmere City Hall Auditorium 22 South Orange Street Fellsmere, Florida 32948
REGULAR BOARD MEETING
May 9, 2024
5:30 P.M.

Call to Order
Proof of Publication…	Page 12
Seat New Board Members
Administer Oath of Office & Review Board Member Responsibilities and Duties
Establish Quorum
Election of Officers
President
Vice President
Secretary/Treasurer
Assistant Secretaries
Additions or Deletions to Agenda
Comments from the Public
Approval of Minutes
1. March 21, 2024 Regular Board Meeting	Page 13
Old Business
New Business
Consider Resolution No. 2024-01 – Adopting a Fiscal Year 2024/2025 Proposed Budget	Page 16
Presentation of the District
Discussion Regarding Required Ethics Training	Page 24
Administrative Matters
Financials	Page 25
Water Quality Reports…	Page 38
Attorney
Manager
Board Members Comments
Adjourn

Publication Date 2024-04-19

Subcategory Miscellaneous Notices

FELLSMERE WATER CONTROL DISTRICT NOTICE OF ANNUAL
LANDOWNERS MEETING & REGULAR BOARD MEETING
NOTICE IS HEREBY GIVEN that the Board of Supervisors (Board) of the Fellsmere Water Control District (District) will hold an Annual Landowners Meeting on May 9, 2024, at 5:30 p.m. in the Fellsmere City Hall Auditorium located at 22 S. Orange Street, Fellsmere, Florida 32948.
The primary purpose of the Landowners Meeting is to elect one (1) Supervisor to the District Board of
Supervisors. Each Landowner may vote in person or by written proxy and is entitled to cast one vote per acre of land owned within the respective District. Copies of proxy forms and the Agendas for this meeting may be obtained from the Districts website or by contacting the District Manager at (772) 345-5119 and/or toll free at 1-877-737-4922 at least five (5) days prior to the date of this meeting.
Immediately following the Annual Landowners Meeting, a Regular Board Meeting will be held. The purpose of the Regular Board Meeting is for the Board to address any business which may lawfully & properly come
before the Board.
The meetings are open to the public and will be conducted in accordance with the provisions of Florida law.
There may be occasions when a Board Member or District Staff may participate by speaker telephone. A copy of the Agendas for the meetings may be obtained from the Districts website
(www.fellsmerewatercontroldistrict.org) or by contacting the District Manager at (772) 345-5119.
Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Managers Office at least forty-eight (48) hours prior to the meetings. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meetings is advised that person will need a record of proceedings and that accordingly, the person may
need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
FELLSMERE WATER CONTROL DISTRICT
www.fellsmerewatercontroldistrict.org
PUBLISH: ST. LUCIE NEWS TRIBUNE 04/19/24 & 04/26/24; #10077380

FELLSMERE WATER CONTROL DISTRICT SPECIAL BOARD MEETING MINUTES MARCH 21, 2024

CALL TO ORDER

The Special Board Meeting of the Fellsmere Water Control District (“District”) of March 21, 2024, was called to order at 5:30 p.m. in the Fellsmere City Hall Auditorium located at 22 South Orange Street, Fellsmere, Florida 32948.

PROOF OF PUBLICATION

Proof of publication was presented that showed notice of the Special Board Meeting had been published in the Indian River Press Journal on March 8, 2024, as legally required.

ESTABLISH A QUORUM

Mr. Sakuma stated that the attendance of Supervisors Greg Nelson and Richard Carnell constituted a quorum, and it was in order for the meeting to proceed.

Also in attendance were: District Managers Frank Sakuma and Stephanie Brown of Special District Services, Inc.; District Attorney Jonathan Johnson of Kutak Rock LLP (by phone); and District Engineer George Simons, P.E. of Carter Associates.

ADDITIONS OR DELETIONS TO AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC

There were no comment cards submitted from the public.

APPROVAL OF MINUTES

January 11, 2024, Regular Meeting
The January 11, 2024, Regular Meeting minutes were approved on a motion made by Mr. Nelson, seconded by Mr. Carnell, and the motion passed unanimously.

OLD BUSINESS

There were Old Business matters to come before the Board.

NEW BUSINESS

Consider Discontinuing Warrants for Invoice Approval

A motion was made by Mr. Carnell, seconded by Mr. Nelson approving discontinuing warrants for invoice approval. The motion passed unanimously.
Page 1 of 3

Update on RFPs for Park Lateral, Lateral U and Main Canal

Mr. Simons presented the vendor options for maintenance of the park lateral, Lateral U and the main canal and stated that maintenance of all three laterals could start by April 1, 2024, and be completed by July 1, 2024. Mr. Sakuma recommended postponing ditch spraying and mowing until the end of the fiscal year to cover expenditures through November if the Board moves forward with the lateral maintenance. After Board discussion, a motion was made by Mr. Nelson, seconded by Mr. Carnell approving negotiating contracts with the three lowest bidders for Park Lateral, Lateral U and the Main Canal, subject to Form 8B being filed by each Supervisor. The motion passed unanimously.

Consider Resignation of Supervisor Tillman

A motion was made by Mr. Nelson, seconded by Mr. Carnell accepting the resignation of Supervisor Tillman. The motion passed unanimously. Mr. Nelson stated that Supervisor Tillman had a wealth of knowledge and accomplished good things while serving on the Board.

Mr. Nelson nominated John Kurtz to fill the unexpired term of Supervisor Tillman.

A motion was made by Mr. Carnell, seconded by Mr. Nelson appointing John Kurtz to the unexpired term of Supervisor Tillman. The motion passed unanimously.

Discussion Regarding Higher Maintenance Levels in the Gravity System Sub Lateral

Mr. Nelson stated that cleaning the sub laterals every six months would cause an increase in assessments. Residents addressed the Board to voice their concerns about sub lateral maintenance. Some suggestions were to raise assessments, request a quote for sub lateral maintenance, and contacting the County for assistance. The Board stated that the County had expressed support but has not been willing to make a commitment to assisting with sub lateral maintenance. Mr. Carnell stated that it may be possible to get quotes in July.

ADMINISTRATIVE MATTERS
Financials
Mr. Sakuma noted that the financials were included in the Board package.
Water Quality Reports
Mr. Sakuma notified the Board that the water quality reports were included in the Board package.
Attorney

Mr. Johnson provided a legislative update which included four hours of ethics training and the creation of District goals and standards with an annual report due by 2025 (to be posted to the CDD website). He further advised that the legislative update would be sent to Mr. Sakuma for a future Board meeting. He also advised that the District has an exemption of liability from cyber security if stolen from the District or a third party working with the District.

Manager

Mr. Sakuma had nothing further for the Board.

BOARD MEMBER COMMENTS

Mr. Nelson notified the Board that there had been requests to keep the Regular Board Meetings at 5:30
p.m. and to continue having the meetings in the auditorium at 22 South Orange Street. Consensus for the May 9, 2024, Board Meeting to be held at 5:30 p.m. with direction to staff to re-notice the meetings.

ADJOURNMENT

There being no further business to come before the Board, the meeting was adjourned at 7:09 p.m. There were no objections.

Secretary/Assistant Secretary	President/Vice-President

RESOLUTION NO. 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FELLSMERE WATER CONTROL DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2024/2025 AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Fellsmere Water Control District (“District”) is required by Chapter 298, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2024/2025 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE FELSLMERE WATER CONTROL DISTRICT THAT:

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for July 11, 2024 at 5:30 p.m. at 109 Fellsmere City Hall Auditorium, 22 South Orange Street, Fellsmere, Florida 32948 for the purpose of receiving public comments on the Proposed Fiscal Year 2024/2025 Budget.

PASSED, ADOPTED and EFFECTIVE this 9th day of May, 2024.

ATTEST:	FELLSMERE WATER CONTROL DISTRICT

By:			By:		 Secretary/Assistant Secretary			President/Vice-President

Fellsmere
Water Control District

Proposed Budget Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

PROPOSED BUDGET

PROPOSED MAINTENANCE BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED MAINTENANCE BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025
BUDGET	
Tax Revenue	526,855	
Revenue Other	0	
Direct Bill	46,405	
Interest Income	1,800	
TOTAL REVENUES	575,060	
		
ADMINISTRATIVE EXPENDITURES		
Conversion Consultant	0	
Legal and Professional	12,000	
Management Fees	74,160	
Audit Fees	12,000	
Engineering	24,000	
Website Management	3,000	
Office Supplies	1,000	
Miscellaneous	250	
Postage	250	
Insurance - Admin	18,139	
Transportation - Admin	500	
Licenses/Permits	0	
Memberships	2,790	
Legal Advertising	900	
Maintenance Buildings & Grounds	2,300	
Utilities	4,000	
Telephone	4,500	
Payroll Processing Fee	0	
Property Taxes	850	
Property Appraiser Fees	0	
Annual Assesment Roll	500	
Reserve	0	
TOTAL ADMINISTRATIVE EXPENDITURES	161,139	
		
TOTAL MAINTENANCE EXPENDITURES	382,310	
		
TOTAL EXPENDITURES	543,449	
		
BALANCE	31,611	
		
Tax Collector Fee	$	(10,537)	
Discounts For Early Payments	$	(21,074)	
		
EXCESS/ (SHORTFALL)	0	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	0	

PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

	FISCAL YEAR 2023/2024
BUDGET	
MAINTENANCE EXPENDITURES		
Contract Services		
Aerial Spraying	20,000	
Contract/Mechanical - Lease	70,150	
Canal/Ditch Spraying	45,000	
Canal/Ditch Mowing	20,000	
Sublateral Maintenance	105,000	
Water Testing	2,200	
Contract Services Subtotal	262,350	
		
Ditch Maintenance		
Equipment R & M	1,000	
Supplies/Services	2,500	
Gas & Oil - Maint.	4,500	
Insurance - Maint.	0	
Transportation - Maint.	3,700	
Contingency	3,800	
Ditch Maintenance Subtotal	15,500	
		
Ditch Maintenance-Personnel		
Labor/Equipment Operations	58,560	
Payroll Taxes - Maint.	5,000	
State Retirement - Maint.	17,100	
Workers Comp - Maint.	4,000	
Group Med/Life Insurance - Maint.	19,800	
Ditch Maintenance-Personnel Subtotal	104,460	
		
TOTAL MAINTENANCE EXPENDITURES	382,310	

DETAILED PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2022/2023
ACTUAL	FISCAL YEAR 2023/2024
BUDGET	FISCAL YEAR 2024/2025
BUDGET	

COMMENTS	
Tax Revenue	639,336	529,849	526,855	Expenditures Less Interest, Direct Bill & Carryover/.94	
Revenue Other	8,888	0	0		
Direct Bill	0	0	46,405	Direct Bill 1,600 East Acres	
Interest Income	11,211	1,800	1,800	Interest Projected At $150.00 Per Month	
TOTAL REVENUES	$	659,435	$	531,649	575,060		
					
ADMINISTRATIVE EXPENDITURES					
Conversion Consultant	7,778	0	0	To Be Removed	
Legal and Professional	18,119	10,000	12,000	$2000 Increase From 2023/2024 Budget	
Management Fees	72,000	72,000	74,160	CPI Adjustment (Capped At 3%)	
Audit Fees	23,390	11,000	12,000	Approved Amount For 2023/2024 Audit	
Engineering	89,122	24,000	24,000	No Change From 2023/2024 Budget	
Website Management	3,000	3,000	3,000	No Change From 2023/2024 Budget	
Office Supplies	2,005	1,000	1,000	No Change From 2023/2024 Budget	
Miscellaneous	2,588	0	250	$250 Increase From 2023/2024 Budget	
Postage	732	150	250	$100 Increase From 2023/2024 Budget	
Insurance - Admin	16,123	13,500	18,139	Increase Forecast by Agent	
Transportation - Admin	0	1,100	500	$500 Decrease From 2023/2024 Budget	
Licenses/Permits	175	0	0	To Be Removed	
Memberships	1,500	2,790	2,790	No Change From 2023/2024 Budget	
Legal Advertising	1,462	900	900	No Change From 2023/2024 Budget	
Maintenance Buildings & Grounds	4,810	2,300	2,300	Security Alarm/Pest Control/Landscape Maint	
Utilities	4,230	4,000	4,000	FPL/Water	
Telephone	5,068	4,500	4,500	Phones/Internet/Firewall/Mobile	
Payroll Processing Fee	1,733	0	0	To Be Removed	
Property Taxes	862	850	850	No Change From 2023/2024 Budget	
Property Appraiser Fees	1,800	0	0	Moved to Annual Assessment Roll	
Annual Assesment Roll	500	500	500	Moved from Property Appraiser Fee	
Reserve	0	500	0	To Be Removed	
TOTAL ADMINISTRATIVE EXPENDITURES	256,997	152,090	161,139		
					
TOTAL MAINTENANCE EXPENDITURES	288,100	347,660	382,310		
					
TOTAL EXPENDITURES	$	545,097	$	499,750	543,449		
					
BALANCE	$	114,338	$	31,899	31,611		
					
Tax Collector Fee	$	(1,500)	$	(10,597)	$	(10,537)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	$	(21,930)	$	(21,194)	$	(21,074)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	90,908	$	108	0		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	90,908	$	108	0		

DETAILED PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

	FISCAL YEAR 2022/2023
ACTUAL	FISCAL YEAR 2023/2024
BUDGET	FISCAL YEAR 2023/2024
BUDGET	

COMMENTS	
MAINTENANCE EXPENDITURES					
Contract Services					
Aerial Spraying	0	45,000	20,000	Single Treatment Estimate (FY23 - $13,781)	
Contract/Mechanical - Lease	116,480	60,000	70,150	Per Lease	
Canal/Ditch Spraying	49,921	94,000	45,000	Reduced to single service	
Canal/Ditch Mowing	2,776	37,600	20,000	Reduced to single service	
Sublateral Maintenance	0	0	105,000	New Contracted Services in FY24/25	
Water Testing	0	2,200	2,200	No Change From 2023/2024 Budget	
Contract Services Subtotal	169,177	238,800	262,350		
					
Ditch Maintenance					
Equipment R & M	20,600	1,000	1,000	No Change From 2023/2024 Budget	
Supplies/Services	25	2,500	2,500	No Change From 2023/2024 Budget	
Gas & Oil - Maint.	0	4,500	4,500	No Change From 2023/2024 Budget	
Insurance - Maint.	1,387	0	0	To Be Removed	
Transportation - Maint.	3,931	3,700	3,700	No Change From 2023/2024 Budget	
Contingency	0	4,000	3,800	Moved from Administration	
Ditch Maintenance Subtotal	25,943	15,700	15,500		
					
Ditch Maintenance-Personnel					
Labor/Equipment Operations	55,761	56,860	58,560	CPI Adjustment (Capped At 3%)	
Payroll Taxes - Maint.	4,266	5,000	5,000	No Change From 2023/2024 Budget	
State Retirement - Maint.	12,527	9,200	17,100	Forecast FRS FY2024/2025	
Workers Comp - Maint.	0	2,300	4,000	No Change From 2023/2024 Budget	
Group Med/Life Insurance - Maint.	20,426	19,800	19,800	No Change From 2023/2024 Budget	
Ditch Maintenance-Personnel Subtotal	92,980	93,160	104,460		
					
TOTAL MAINTENANCE EXPENDITURES	288,100	347,660	382,310		

Fellsmere Water Control District Assessment Comparison

Fiscal Year 2022/2023
	Assessment*	

Fiscal Year 2023/2024
	Assessment*	

Fiscal Year 2024/2025
	Projected Assessment*	

	Area	Assessment	Acres	Total		 Assessment	Acres	Total		 Assessment	Acres	Total	

West	$	12.50	10,857.25	$ 135,715.63	$	6.00	10,857.25	$	65,124.14	$	6.00	10,857.25	$  65,140.74	
East	$	29.00	16,025.75	$ 464,746.75	$	29.00	16,025.75	$	464,724.79	$	29.00	17,625.75	$ 511,196.50	
Total		$ 600,462.38		$	529,848.94	28,483	$ 576,337.23	

Zone	Acres	Percent	Admin	Maint	Interest IncomeTotal	Per Acre Assmnt
West	10,857.25	38%	$	61,423.53		$	203.45	$	65,140.74	$	6.00	
East	16,025.75	56%	$	90,663.67	$ 347,605.32	$	1,451.63	$ 464,791.98	$	29.00	
East - Direct Bill	1,600.00	6%	$	9,051.80	$  34,704.68	$	144.93	$	46,404.52	$	29.00	
Total	28,483.00		$ 161,139.00	$ 382,310.00	$	1,800.00	$ 576,337.23		
"Other Revenue" Allocation based on total obligation
West:	11%
East:	81%
 * Assessments Include the Following :		East - DB:	8%
4% Discount for Early Payments 1% County Tax Collector Fee
1% County Property Appraiser Fee

 Community Information:		 West Acres	10,857.25
East Acres	16,025.75
 East Acres - Direct Bill	1,600.00 
Total	28,483.00

5/2/2024 1:48 PM	V

Ethics Training

Beginning in 2024, District Supervisors are required to complete four (4) hours of ethics training annually. Below are links to two training sessions that will, upon completion, satisfy the training requirement. Beginning with the 2024 Form 1, District Supervisors will be required to confirm that they have completed the training each year.

State Ethics Laws for Constitutional Officers & Elected Municipal Officers
https://www.youtube.com/watch?v=U8JktIMKzyI
Public Meetings and Public Records Law
https://www.myfloridalegal.com/sites/default/files/Full%2520audio%25 202018%5B2%5D.mp3

Both links can be found on SDS’ website, at www.sdsinc.org/links.

The Florida Association of Special Districts (FASD) also offers a training option through Florida State University’s Florida Institute of Government. If your special district is a member of FASD, the cost for this special district-specific ethics training is $49.00 for each district official.

If your special district is NOT a member of FASD, the cost for this special district-specific ethics training is $79.00 for each district official.
Information on the FASD course can be found at https://www.fasd.com/ethics-for- special-districts.

The Oaks Center · 2501A Burns Road · Palm Beach Gardens, FL 33410-5204	o: 561.630.4922 · f: 561.630.4923 · www.sdsinc.org Additional Offices: Miami · Bonita Springs · Tradition · West Villages · Ave Maria

Fellsmere Water Control District

Financial Report For April 2024

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
APRIL 2024

REVENUES	
Annual Budget
10/1/23 - 9/30/24	

Actual Apr-24	Year To Date Actual
10/1/23 - 4/30/24	
Tax Revenue	529,849	26,154	541,292	
Revenue Other	0	500	9,650	
Interest Income	1,800	0	17,145	
Direct Bill	0	0	46,400	
Total Revenues	$	531,649	$	26,654	$	614,487	
				
ADMINISTRATIVE EXPENDITURES				
Conversion Consultant	0	0	7,778	
Legal and Professional	10,000	0	6,446	
Management Fees	72,000	6,000	42,000	
Audit Fees	11,000	0	0	
Engineering	24,000	9,661	108,877	
Website Management	3,000	250	1,750	
Office Supplies	1,000	97	433	
Miscellaneous - General Admin	0	121	1,602	
Postage	150	57	704	
Insurance - General Admin	13,500	0	16,741	
Transportation - General Admin	1,100	0	0	
Sundry	0	0	0	
Licenses/Permits	0	0	175	
Memberships	2,790	0	2,000	
Legal Advertising	900	0	627	
Maintenance Buildings and Grounds	2,300	340	2,201	
Utilities	4,000	230	2,949	
Telephone	4,500	218	873	
Property Taxes	850	0	892	
Property Appraiser Fees	0	0	1,800	
Assessment Roll Preparation	500	0	0	
Reserve	500	0	0	
Bank Service Charges	0	0	365	
Payroll Processing Fee	0	141	786	
Total Administrative Expenditures	$	152,090	$	17,115	$	198,999	
				
TOTAL MAINTENANCE EXPENDITURES (Details On Page 2)	$	347,660	$	22,423	$	231,169	
				
Total Expenditures	$	499,750	$	39,538	$	430,168	
				
EXCESS/ (SHORTFALL)	$	31,899	$	(12,884)	$	184,319	
				
Debt Payments	0	0	0	
				
Balance	$	31,899	$	(12,884)	$	184,319	
				
Tax Collector Fee	(10,597)	0	(1,500)	
Discounts For Early Payments	(21,194)	0	(19,143)	
				
NET EXCESS/ (SHORTFALL)	$	108	$	(12,884)	$	163,676	

Bank Balance As Of 4/30/24	$	1,508,736.42	
Accounts Payable As Of 4/30/24	$	6,599.07	
Accounts Receivable As Of 4/30/24	$	-	
Designated For Contingency As Of 4/30/24	$	300,000.00	
Other Assets As Of 4/30/24	$	-	
Available Funds As Of 4/30/24	$	1,202,137.35	

Note:
Deferred Inflow Pension As Of 4/30/24: $66,177 - Deferred Outflow Pension As Of 4/30/24: $46,328

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
APRIL 2024

MAINTENANCE EXPENDITURES	

Annual Budget
10/1/23 - 9/30/24	

Actual Apr-24	
Year To Date Actual
10/1/23 - 4/30/24	

Contract Services				

Aerial Spraying	
45,000	
13,780	
13,780	

Contract/Mechanical	
60,000	
0	
126,256	

Canal/Ditch Spraying	
94,000	
0	
0	

Canal/Ditch Mowing	
37,600	
0	
20,000	

Water Testing	
2,200	
0	
6,458	

Chemical Control				

Equipment R & M/Supplies - Chemical Control	
0	
0	
0	

Gas & Oil - Chemical Control	
0	
0	
0	

Insurance - Chemical Control	
0	
0	
0	

Chemicals Used				

Rodeo	
0	
0	
0	

Invert Blend	
0	
0	
0	

Chemicals Miscellaneous	
0	
0	
0	

Ditch Maintenance				

Labor/Equipment Operations - Ditch Maintenance	
56,860	
6,561	
33,132	

Payroll Taxes - Ditch Maintenance	
5,000	
502	
2,535	

State Retirement - Ditch Maintenance	
9,200	
1,615	
9,975	

Workers Comp - Ditch Maintenance	
2,300	
0	
2,299	

Group Med/Life Insurance - Ditch Maintenance	
19,800	
(35)	
9,803	

Equipment R & M - Ditch Maintenance	
1,000	
0	
2,074	

Supplies/Services - Ditch Maintenance	
2,500	
0	
72	

Gas & Oil - Ditch Maintenance	
4,500	
0	
0	

Insurance - Ditch Maintenance	
0	
0	
2,942	

Transportation - Ditch Maintenance	
3,700	
0	
1,843	

Contingency - Ditch Maintenance	
4,000	
0	
0	

Total Maintenance Expenditures	
$	347,660	
$	22,423	
$	231,169	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
Expenditures
4000 Contract Services										
4006 • Canal/Ditch Mowing	
11/16/2023		
17417		
A Quality Bushog Services Inc		
right of way mowing and hedge clearing		
20,000.00	
Total 4006 • Canal/Ditch Mowing
4002 Aerial Spraying	

04/12/2024		

85008		

Coastal Air Services		

aerial spraying and chemicals		20,000.00

13,780.18	
Total 4002 Aerial Spraying									13,780.18	
4003 Contract/Mechanical	
10/06/2023		
CTS73		
Cates Tractor Service LLC		
canal on 99th St - clean and reshape canal		
25,700.00	
	10/27/2023		34542453		Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment		9,630.45	
	11/20/2023		34667188		Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment		4,726.55	
	12/20/2023		34795164		Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment		4,468.45	
	01/14/2024		34926984		Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment January 2024		4,468.45	
	01/19/2024		001-70125528		Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment		70,149.35	
	02/07/2024		347844		Cat Financial		refund of invoices 14692975, 14692976, 14692977		-54,100.18	
	02/28/2024				Caterpillar Financial Services Corporatio		wheeled hydraulic excavator payment		61,212.45	
Total 4003 Contract/Mechanical									126,255.52	
4005 Water Testing	
10/01/2023		
2235517699		
Pace Analytical Services LLC		
sample 11/1/22		
470.24	
	11/29/2023		2335583040		Pace Analytical Services LLC		sample 11/6/23		874.60	
	02/22/2024		2435597641		Pace Analytical Services LLC		sample 01/25/24		4,462.20	
	02/27/2024		2435598522		Pace Analytical Services LLC		canal sampling		650.89	
Total 4005 Water Testing									6,457.93	
Total 4000 Contract Services									166,493.63	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	

4100 Ditch Maintenance
4111 Labor-Equip Oper										
	10/06/2023		PR 10/20/23				Payroll 10/20/2023 09/30/23 thru 10/13/23 - salaries		2,123.22	
	10/30/2023		PR 11/03/23				Payroll 11/03/2023 10/16/23 thru 10/29/23 - salaries		2,123.22	
	11/13/2023		PR 11/17/23				Payroll 11/17/2023 10/30/23thru 11/12/23 -salaries		2,314.35	
	11/27/2023		PR 12/01/23				Payroll 12/01/2023 11/13/23 thru 11/26/23 - salaries		2,515.01	
	12/11/2023		PR 12/15/23				Payroll 12/15/2023 11/27/23 thru 12/08/23 - salaries		2,186.93	
	12/26/2023		PR 12/29/23				Payroll 12/29/2023 12/09/23 thru 12/22/23 - salaries		2,186.93	
	01/08/2024		PR 01/12/24				Payroll 01/12/2024 12/23/23 thru 01/05/24 - salaries		2,186.93	
	01/22/2024		PR 01/26/24				Payroll 01/26/2024 01/08/04 thru 01/21/24 - salaries		2,186.93	
	02/05/2024		PR 02/09/24				Payroll 02/09/2024 01/22/04 thru 02/04/24 - salaries		2,186.93	
	02/20/2024		PR 02/23/24				Payroll 02/23/2024 02/05/04 thru 02/16/24 - salaries		2,186.93	
	03/04/2024		PR 03/08/24				Payroll 03/08/2024 02/19/04 thru 03/03/24 - salaries		2,186.93	
	03/20/2024		PR 03/22/24				Payroll 03/22/2024 03/04/04 thru 03/17/24 - salaries		2,186.93	
	04/01/2024		PR 04/05/24				Payroll 04/05/2024 03/18/04 thru 03/31/24 - salaries		2,186.93	
	04/15/2024		PR 04/05/24				Payroll 04/19/2024 04/01/24 thru 04/14/24 - salaries		2,186.93	
	04/29/2024		PR 05/03/24				Payroll 05/03/2024 04/15/24 thru 04/28/24 - salaries		2,186.93	
Total 4111 Labor-Equip Oper
4121 Payroll Taxes									33,132.03	
	10/06/2023		PR 10/20/23				Payroll 10/20/2023 09/30/23 thru 10/13/23 - ER SS&MED liab		162.42	
	10/30/2023		PR 11/03/23				Payroll 11/03/2023 10/16/23 thru 10/29/23 - ER SS&MED liab		162.43	
	11/13/2023		PR 11/17/23				Payroll 11/17/2023 10/30/23thru 11/12/23 - ER SS&MED liab		177.05	
	11/27/2023		PR 12/01/23				Payroll 12/01/2023 11/13/23 thru 11/26/23 - ER SS&MED liab		192.39	
	12/11/2023		PR 12/15/23				Payroll 12/15/2023 11/27/23 thru 12/08/23 - ER SS&MED liab		167.30	
	12/26/2023		PR 12/29/23				Payroll 12/29/2023 12/09/23 thru 12/22/23 - ER SS&MED liab		167.31	
	01/08/2024		PR 01/12/24				Payroll 01/12/2024 12/23/23 thru 01/05/24 - ER SS&MED liab		167.30	
	01/22/2024		PR 01/26/24				Payroll 01/26/2024 01/08/04 thru 01/21/24 - ER SS&MED liab		167.30	
	02/05/2024		PR 02/09/24				Payroll 02/09/2024 01/22/04 thru 02/04/24 - ER SS&MED liab		167.30	
	02/20/2024		PR 02/23/24				Payroll 02/23/2024 02/05/04 thru 02/16/24 - ER SS&MED liab		167.30	
	03/04/2024		PR 03/08/24				Payroll 03/08/2024 02/19/04 thru 03/03/24 - ER SS&MED liab		167.30	
	03/20/2024		PR 03/22/24				Payroll 03/22/2024 03/04/04 thru 03/17/24 - ER SS&MED liab		167.30	
	04/01/2024		PR 04/05/24				Payroll 04/05/2024 03/18/04 thru 03/31/24  - ER SS&MED liab		167.30	
	04/15/2024		PR 04/05/24				Payroll 04/19/2024 04/01/24 thru 04/14/24  - ER SS&MED liab		167.30	
	04/29/2024		PR 05/03/24				Payroll 05/03/2024 04/15/24 thru 04/28/24 - ER SS&MED liab		167.30	
Total 4121 Payroll Taxes									2,534.60	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

Date	Invoice#	Vendor	Memo	Amount

4122 State Retirement	
10/06/2023	
PR 10/20/23		
Payroll 10/20/2023 09/30/23 thru 10/13/23  - FRS ER expense	
288.12	
	10/17/2023		Fl Div of Retirement	June retirement contribution (confirm 231770652629)	703.63	
	10/30/2023	PR 11/03/23		Payroll 11/03/2023 10/16/23 thru 10/29/23  - FRS ER expense	288.12	
	11/13/2023	PR 11/17/23		Payroll 11/17/2023 10/30/23thru 11/12/23  - FRS ER expense	314.06	
	11/14/2023		Fl Div of Retirement	November retirement contribution (confirm 233170728207)	735.31	
	11/27/2023	PR 12/01/23		Payroll 12/01/2023 11/13/23 thru 11/26/23  - FRS ER expense	341.29	
	12/11/2023	PR 12/15/23		Payroll 12/15/2023 11/27/23 thru 12/08/23  - FRS ER expense	296.77	
	12/26/2023		Fl Div of Retirement	December retirement contribution (confirm 233600757807)	1,141.49	
	12/26/2023	PR 12/29/23		Payroll 12/29/2023 12/09/23 thru 12/22/23  - FRS ER expense	296.77	
	01/08/2024	PR 01/12/24		Payroll 01/12/2024 12/23/23 thru 01/05/24  - FRS ER expense	296.77	
	01/22/2024	PR 01/26/24		Payroll 01/26/2024 01/08/04 thru 01/21/24  - FRS ER expense	296.77	
	01/23/2024		Fl Div of Retirement	January retirement contribution (confirm 240220784614)	724.75	
	02/05/2024	PR 02/09/24		Payroll 02/09/2024 01/22/04 thru 02/04/24  - FRS ER expense	296.77	
	02/20/2024	PR 02/23/24		Payroll 02/23/2024 02/05/04 thru 02/16/24  - FRS ER expense	296.77	
	02/21/2024		Fl Div of Retirement	FRS February 2024	724.75	
	03/04/2024	PR 03/08/24		Payroll 03/08/2024 02/19/04 thru 03/03/24  - FRS ER expense	296.77	
	03/20/2024		FL Div Retirement	March retirement contribution (confirm 40790849976)	724.75	
	03/20/2024	PR 03/22/24		Payroll 03/22/2024 03/04/04 thru 03/17/24  - FRS ER expense	296.77	
	04/01/2024	PR 04/05/24		Payroll 04/05/2024 03/18/04 thru 03/31/24  - FRS ER expense	296.77	
	04/15/2024	PR 04/05/24		Payroll 04/19/2024 04/01/24 thru 04/14/24  - FRS ER expense	296.77	
	04/16/2024		Fl Div of Retirement	April retirement contribution ( confirm 241060907006)	724.75	
	04/29/2024	PR 05/03/24		Payroll 05/03/2024 04/15/24 thru 04/28/24  - FRS ER expense	296.77	
Total 4122 State Retirement					9,975.49	
4123 Workers Comp	
10/01/2023	
20004	
Egis Insurance Advisors	
policy WC 100123939 10/1/23 - 10/1/24	
2,298.53	
Total 4123 Workers Comp
4124 Group Med, Life Ins,					2,298.53	
	10/01/2023		Blue Cross Blue Shield	October health insurance	1,406.45	
	10/05/2023		aflac	September 2023	52.32	
	10/06/2023	PR 10/20/23		Payroll 10/20/2023 09/30/23 thru 10/13/23 - health insurance	-28.95	
	10/30/2023	PR 11/03/23		Payroll 11/03/2023 10/16/23 thru 10/29/23 -health insurance	-28.95	
	10/31/2023		Blue Cross Blue Shield	November health insurance	1,406.45	
	11/07/2023		aflac	October 2023	78.48	
	11/13/2023	PR 11/17/23		Payroll 11/17/2023 10/30/23 thru 11/12/23 - health insurance	-28.95	
	11/27/2023	PR 12/01/23		Payroll 12/01/2023 11/13/23 thru 11/26/23 - health insurance	-28.95	
	11/30/2023		Blue Cross Blue Shield	Decebmer health insurance	1,406.45	
	12/07/2023		aflac	November 2023	52.32	
	12/11/2023	PR 12/15/23		Payroll 12/15/2023 11/27/23 thru 12/08/23 - health insurance	-28.95	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
	12/26/2023		PR 12/29/23				Payroll 12/29/2023 12/09/23 thru 12/22/23 - health insurance		-28.95	
	12/29/2023				Blue Cross Blue Shield		January health insurance		1,406.45	
	01/05/2024				aflac		December 2023		52.32	
	01/08/2024		PR 01/12/24				Payroll 01/12/2024 12/23/23 thru 01/05/24 - health insurance		-28.95	
	01/22/2024		PR 01/26/24				Payroll 01/26/2024 01/08/04 thru 01/21/24 - health insurance		-28.95	
	01/31/2024				Blue Cross Blue Shield		February health insurance		1,406.45	
	02/05/2024		PR 02/09/24				Payroll 02/09/2024 01/22/04 thru 02/04/24 - health insurance		-28.95	
	02/07/2024				aflac		Januryar 2024		52.32	
	02/20/2024		PR 02/23/24				Payroll 02/23/2024 02/05/04 thru 02/16/24 - health insurance		-28.95	
	02/29/2024				Blue Cross Blue Shield		February health insurance		1,406.45	
	03/04/2024		PR 03/08/24				Payroll 03/08/2024 02/19/04 thru 03/03/24 - health insurance		-28.95	
	03/06/2024				aflac		February 2024		52.32	
	03/20/2024		PR 03/22/24				Payroll 03/22/2024 03/04/04 thru 03/17/24 - health insurance		-28.95	
	03/31/2024				Blue Cross Blue Shield		February health insurance		1,406.45	
	04/01/2024		PR 04/05/24				Payroll 04/05/2024 03/18/04 thru 03/31/24 - health insurance		-28.95	
	04/06/2024				aflac		March 2024		52.32	
	04/15/2024		PR 04/05/24				Payroll 04/19/2024 04/01/24 thru 04/14/24 - health insurance		-28.95	
	04/29/2024		PR 05/03/24				Payroll 05/03/2024 04/15/24 thru 04/28/24 - health insurance		-28.95	
Total 4124 Group Med, Life Ins.									9,803.30	
4131 Equipment R & M										
	11/20/2023		SC469840		Kelly Tractor		trip charge		491.00	
	11/29/2023		SVl524247		Kelly Tractor		trip charge		1,088.00	
	03/14/2024		124-39700		Wilson's Petroleum Equipment Inc		replace whip hose, purges and tested		495.31	
Total 4131 Equipment R & M									2,074.31	
4132 Supplies & Services										
	11/03/2023		335973		Cole Auto Supply		supplies		72.23	
Total 4132 Supplies & Services									72.23	
4136 Insurance										
	03/18/2024		648550		Guardian		vision, life, and dental 4/15/24 - 4/14/25		2,942.40	
Total 4136 Insurance									2,942.40	
4137 Transportation										
	10/31/2023		Oct 2023		Rob Vereen (reimbursement)		mileage for Oct 2023 560.6 miles @ $0.655 (367.19)		367.19	
	11/30/2023		Nov-23		Rob Vereen (reimbursement)		mileage for Nov 2023 556.4 miles @ $0.655 ($364.44)		364.44	
	01/31/2024		01-24		Rob Vereen (reimbursement)		mileage for Jan 2024 miles @ $0.67 ($368.77)		368.77	
	02/29/2024		Feb 24		Rob Vereen (reimbursement)		mileage for Jan 2024 miles @ $0.67 ($368.77)		374.40	
	03/31/2024		Mar-24		Rob Vereen (reimbursement)		mileage for March 2024, 550 miles @ $0.67 ($368.50)		368.50	
Total 4137 Transportation									1,843.30	
Total 4100 Ditch Maintenance									64,676.19	
5000 • General Admin										
5019 • Conversion Consultant										
	10/01/2023		5599		Vogel Group		consulting services October 2023		7,777.78	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
Total 5019 • Conversion Consultant
5018 • Bank Service Charges									7,777.78	
	10/31/2023						Service Charge		3.00	
	10/31/2023						Service Charge		52.84	
	11/30/2023						Service Charge		3.00	
	11/30/2023						Service Charge		53.00	
	12/29/2023						Service Charge		3.00	
	12/29/2023						Service Charge		53.00	
	01/31/2024						Service Charge		3.00	
	01/31/2024						Service Charge		35.44	
	02/29/2024						Service Charge		29.00	
	02/29/2024						Service Charge		3.00	
	03/29/2024						Service Charge		3.00	
	03/29/2024						Service Charge		61.81	
	03/29/2024						Service Charge		61.81	
Total 5018 • Bank Service Charges
507,9 Postage									364.90	
	10/31/2023		2023-1309		Special District Services		FedEx - September 2023		178.43	
	11/30/2023		2023-1646		Special District Services		FedEx		8.53	
	12/31/2023		2023-1897		Special District Services		FedEx		61.88	
	02/29/2024		2024-0207		Special District Services		postage		3.15	
	02/29/2024		2024-0207		Special District Services		FedEx		278.14	
	03/31/2024		2024-0445		Special District Services		FedEx		116.60	
	04/30/2024		2024-0564		Special District Services		FedEx		56.81	
Total 5079 • Postage
5003 • Miscellaneous	

10/31/2023		

2023-1309		

Special District Services		

travel - September 2023		703.54

168.99	
	11/30/2023		2023-1646		Special District Services		travel		91.05	
	12/31/2023		2023-1897		Special District Services		travel		114.64	
	01/31/2024		2024-0083		Special District Services		travel		24.24	
	02/06/2024		3457		Window Solutions Inc.		install window film on CAT Excavator		800.00	
	02/29/2024		2024-0207		Special District Services		travel		187.60	
	03/31/2024		2024-0445		Special District Services		travel		93.80	
	04/30/2024		2024-0564		Special District Services		travel		93.80	
	04/30/2024		2024-0564		Special District Services		conference calls		27.52	
Total 5003 • Miscellaneous
500,2 Website management									1,601.64	
	10/31/2023		2023-1309		Special District Services		webstire fee - October 2023		250.00	
	11/30/2023		2023-1646		Special District Services		website fee		250.00	
	12/31/2023		2023-1897		Special District Services		website fee		250.00	
	01/31/2024		2024-0083		Special District Services		website fee		250.00	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
	02/29/2024		2024-0207		Special District Services		website fee		250.00	
	03/31/2024		2024-0445		Special District Services		website fee		250.00	
	04/30/2024		2024-0564		Special District Services		website fee		250.00	
Total 5002 • Website management									1,750.00	
5091 • Payroll processing fee	
10/06/2023		
PR 10/20/23				
Payroll 10/20/2023 09/30/23 thru 10/13/23 - payroll fee		
66.65	
	10/30/2023		PR 11/03/23				Payroll 11/03/2023 10/16/23 thru 10/29/23 - payroll fee		73.25	
	11/13/2023		PR 11/17/23				Payroll 11/17/2023 10/30/23 thru 11/12/23 - payroll fee		20.45	
	11/27/2023		PR 12/01/23				Payroll 12/01/2023 11/13/23 thru 11/26/23 - payroll fee		46.85	
	12/11/2023		PR 12/15/23				Payroll 12/15/2023 11/27/23 thru 12/08/23 - payroll fee		109.80	
	12/26/2023		PR 12/29/23				Payroll 12/29/2023 12/09/23 thru 12/22/23 - payroll fee		46.85	
	01/08/2024		PR 01/12/24				Payroll 01/12/2024 12/23/23 thru 01/05/24 - payroll fee		46.85	
	01/22/2024		PR 01/26/24				Payroll 01/26/2024 01/08/04 thru 01/21/24 - payroll fee		46.95	
	02/05/2024		PR 02/09/24				Payroll 02/09/2024 01/22/04 thru 02/04/24 - payroll fee		46.95	
	02/20/2024		PR 02/23/24				Payroll 02/23/2024 02/05/04 thru 02/16/24 - payroll fee		46.95	
	03/04/2024		PR 03/08/24				Payroll 03/08/2024 02/19/04 thru 03/03/24 - payroll fee		46.95	
	03/20/2024		PR 03/22/24				Payroll 03/22/2024 03/04/04 thru 03/17/24  - payroll fee		46.95	
	04/01/2024		PR 04/05/24				Payroll 04/05/2024 03/18/04 thru 03/31/24 - payroll fee		46.95	
	04/15/2024		PR 04/05/24				Payroll 04/19/2024 04/01/24 thru 04/14/24 - payroll fee		46.95	
	04/29/2024		PR 05/03/24				Payroll 05/03/2024 04/15/24 thru 04/28/24 - payroll fee		46.95	
Total 5091 • Payroll processing fee
5017 • Management Fee	

10/31/2023		

2023-1309		

Special District Services		

management fee October 2023		786.30

6,000.00	
	11/30/2023		2023-1646		Special District Services		management fee November 2023		6,000.00	
	12/31/2023		2023-1897		Special District Services		management fee December 2023		6,000.00	
	01/31/2024		2024-0083		Special District Services		Management fee - January 2024		6,000.00	
	02/29/2024		2024-0207		Special District Services		Management fee - February 2024		6,000.00	
	03/31/2024		2024-0445		Special District Services		Management Fee - March 2024		6,000.00	
	04/30/2024		2024-0564		Special District Services		Management Fee - April 2024		6,000.00	
Total 5017 • Management Fee									42,000.00	
5015 • Engineeering	
10/27/2023		
202329094		
Carter Associates, Inc		
October 2023		
19,642.38	
	11/30/2023		202333741		Carter Associates, Inc		November 2023		18,716.32	
	12/31/2023		202337428		Carter Associates, Inc		December 2023		16,219.58	
	01/26/2024		202401515		Carter Associates, Inc		January 2024		17,460.70	
	03/01/2024		202406183		Carter Associates, Inc		February 2024		27,176.53	
	04/15/2024		202410822		Carter Associates, Inc		March 2024		9,660.98	
Total 5015 • Engineeering									108,876.49	
5013 • Legal & Professional	
10/31/2023		
3312459		
Kulak Rock		
general representation October 2023		
1,037.00	
	11/30/2023		3327637		Kulak Rock		general representation November 2023		170.00	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
	11/30/2023		3341228		Kulak Rock		board meeting November 9, 2023		600.00	
	12/31/2023		3341227		Kulak Rock		general representation December 2023		2,561.28	
	01/31/2024		3355307		Kulak Rock		board meeting January 2024		600.00	
	02/29/2024		3355306		Kulak Rock		legalJanuary 2024		403.19	
	02/29/2024		3368609		Kulak Rock		legal February 2024		1,074.00	
Total 5013 • Legal & Professional									6,445.47	
5014 • Insurance	
10/01/2023		
19999		
Egis Insurance Advisors		
policy 100123939 10/01/23- 10/01/2024		
15,961.00	
	10/09/2023		20533		Egis Insurance Advisors		policy 012896090 11/14/23 - 11/14/24 storage tank liability		558.89	
	01/25/2024		21046		Egis Insurance Advisors		policy# 100123939 10/01/23 - 10/01/24 add/delete inland marine		221.00	
Total 5014 • Insurance
5053 • Prop Appraiser Fees	

10/02/2023		

2023/2024		

Indian River County Property Appraiser		

property appraiser fees		16,740.89

1,800.00	
Total 5053 • Prop Appraiser Fees									1,800.00	
5074 • Property Taxes	
12/01/2023		
Lincoln St		
IRC Tax Collector		
property tax		
117.65	
	12/01/2023		109 N Willow St		IRC Tax Collector		property tax		232.32	
	12/01/2023		143 Willow St		IRC Tax Collector		property tax		542.29	
Total 5074 • Property Taxes
5076 • Licenses, Permits	

10/02/2023		

87952		

Dept of Economic Opportunity		

Special District fee 2023/2024		892.26

175.00	
Total 5076 • Licenses, Permits									175.00	
5077 • Memberships	
10/01/2023		
536		
FASO		
FASO memebership		
2,000.00	
Total 5077 • Memberships
5078 • Advertising									2,000.00	
	10/23/2023		0005987469		Gannett Florida LocaliQ		FY 23/24 Mtg Schedule		152.88	
	01/31/2024		0006204012		Gannett Florida LocaliQ		Notice of Reg Board Mtg		121.52	
	02/29/2024		0006269403		Gannett Florida LocaliQ		Advertisement for Bids for Lateral U, Park Lateral & Main Canal Maint Contract		229.32	
	03/31/2024		0006334891		Gannett Florida LocaliQ		Notice of Special Board Mtg		123.48	
Total 5078 • Advertising
5082 • Maint Bldg & Grounds	

10/01/2023		

2023-10-01		

Herrera Lawn Care		

monthly lawn care		627.20

140.00	
	10/12/2023		001931		Red Services Solutions		office cleaning		100.00	
	10/26/2023		002020		Red Services Solutions		office cleaning		100.00	
	11/01/2023		2023-11-01		Herrera Lawn Care		monthly lawn care		140.00	
	11/07/2023		002104		Red Services Solutions		office cleaning		100.00	
	11/21/2023		54231150		Stark Exterminators		interior and exterior service		40.00	
	12/01/2023		2023-12-01		Herrera Lawn Care		monthly lawn care		140.00	
	01/01/2024		2024-01-01		Herrera Lawn Care		monthly lawn care		140.00	
	01/08/2024		54932450		Stark Exterminators		interior and exterior service		40.00	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
	01/09/2024		002621		Red Services Solutions		office cleaning		100.00	
	01/24/2024		002736		Red Services Solutions		office cleaning		100.00	
	02/01/2024		2024-02-01		Herrera Lawn Care		monthly lawn care		140.00	
	02/07/2024		002872		Red Services Solutions		office cleaning		100.00	
	02/21/2024		003007		Red Services Solutions		office cleaning		100.00	
	03/01/2024		2024-03-01		Herrera Lawn Care		monthly lawn care		140.00	
	03/06/2024		003143		Red Services Solutions		office cleaning		100.00	
	03/11/2024		55693704		Stark Exterminators		interior and exterior service		41.00	
	03/20/2024		003296		Red Services Solutions		office cleaning		100.00	
	04/01/2024		2024-04-01		Herrera Lawn Care		monthly lawn care		140.00	
	04/03/2024		003439		Red Services Solutions		office cleaning		100.00	
	04/17/2024		003596		Red Services Solutions		office cleaning		100.00	
Total 5082 • Main! Bldg & Grounds
5083 • Utilities	

10/06/2023		

85682-24037 1023		

FPL		

85682-24037 09/07/23 - 10/07/23		2,201.00

184.30	
	10/10/2023		287326384239X 1018202		AT&T (287326384239)		wireless 10/11/23 - 11/10/23		70.47	
	10/19/2023		4965673803		AT&T		account # 831-001-3105 966		100.00	
	10/21/2023		326232638		AT&T (326232638)		internet		96.30	
	10/26/2023		9204519517		City of Fellsmere		water usage and stormwater fee		29.60	
	11/06/2023		85682-24037		FPL		85682-24037 10/06/23 - 11/06/23		144.42	
	11/10/2023		287326384239X 1118202		AT&T (287326384239)		wireless 11/11/23-12/10/23		70.47	
	11/19/2023		2989604804		AT&T		account # 831-001-3105 966		100.00	
	11/21/2023		326232638		AT&T (326232638)		internet		96.30	
	11/29/2023		9204519517		City of Fellsmere		water usage and stormwater fee		35.28	
	12/05/2023		85682-24037		FPL		85682-24037 11/06/23 - 12/05/23		154.12	
	12/10/2023		287326384239X 1218202		AT&T (287326384239)		wireless 12/11/23 - 01/10/24		70.78	
	12/19/2023		5786954802		AT&T		account # 831-001-3105 966		100.00	
	12/21/2023		326232638		AT&T (326232638)		internet		96.30	
	12/28/2023		9204519517		City of Fellsmere		water usage and stormwater fee		59.20	
	01/10/2024		287326384239X011820		AT&T (287326384239)		wireless 01/11/24 - 02/10/24		70.78	
	01/19/2024		2098785800		AT&T		account # 831-001-3105 966		100.00	
	01/21/2024		326232638		AT&T (326232638)		internet		106.29	
	02/06/2024		85682-24037 0224		FPL		85682-24037 01/05/2024 - 02/06/2024		173.78	
	02/10/2024		287326384239X0218202		AT&T (287326384239)		wireless 02/11/24 - 03/10/24		70.60	
	02/19/2024		4620117807		AT&T		account # 831-001-3105 966		100.00	
	02/21/2024		326232638		AT&T (326232638)		internet		106.29	
	02/27/2024		9204519517		City of Fellsmere		water usage and stormwater fee		0.78	
	02/29/2024		2024-0207		Special District Services		City of Fellsmere utility chargeback		31.60	
	03/06/2024		85682-24037		FPL		85682-24037 02/06/2024 - 03/06/2024		154.05	
	03/10/2024		287326384239X0318202		AT&T (287326384239)		wireless 03/11/24 - 04/10/24		65.60	
	03/21/2024		326232638		AT&T (326232638)		internet		96.30	

Fellsmere Water Control District
Expenditures
October 2023 through April 2024

	Date		Invoice#		Vendor		Memo		Amount	
	03/26/2024		9204519517		City of Fellsmere		water usage and stormwater fee		35.80	
	03/31/2024		331005880		AT&T		account # 831-001-3105 966		200.00	
	04/05/2024		85682-24037		FPL		85682-24037 03/06/2024 - 04/05/2024		155.76	
	04/10/2024		287326384239X0418202		AT&T (287326384239)		wireless 04/11/24 - 05/10/24		74.31	
Total 5083 • Utilities
5086 • Telephone	

10/07/2023		

9541363802		

AT&T (831-001-2595 734)		

10/7/23 - 11/6/23		2,949.48

109.24	
	11/07/2023		831-001-2595 734		AT&T (831-001-2595 734)		11/7/23 - 12/6/23		109.24	
	12/07/2023		9509825802		AT&T (831-001-2595 734)		12/7/23 - 01/6/24		109.24	
	01/07/2024		5185985804		AT&T (831-001-2595 734)		01/7/24 - 02/6/24		109.24	
	02/07/2024		0318917806		AT&T (831-001-2595 734)		0217124 - 03/06/24		109.29	
	03/07/2024		831-001-2595 734		AT&T (831-001-2595 734)		03/7/24 - 04/06/24		109.29	
	04/07/2024		8350929805		AT&T (831-001-2595 734)		04/7/24 - 05/06/24		217.81	
Total 5086 • Telephone									873.35	
5090 • Office Supplies	
10/31/2023		
2023-1309		
Special District Services		
copier charges - September 2023		
98.40	
	10/31/2023		2023-1309		Special District Services		meeting books - September 2023		28.00	
	11/30/2023		2023-1646		Special District Services		copier charges		46.20	
	11/30/2023		Nov-23		Rob Vereen (reimbursement)		Dollar General reimbursement $38.48		38.48	
	12/31/2023		2023-1897		Special District Services		copier charges		2.25	
	12/31/2023		2023-1897		Special District Services		meeting books		24.00	
	01/31/2024		2024-0083		Special District Services		copier charges		17.55	
	02/29/2024		2024-0207		Special District Services		copier charges		45.45	
	02/29/2024		2024-0207		Special District Services		meeting books		24.00	
	03/31/2024		2024-0445		Special District Services		copier charges		12.30	
	04/30/2024		2024-0564		Special District Services		copier charges		37.50	
	04/30/2024		2024-0564		Special District Services		meeting books		20.00	
	04/30/2024		2024-0564		Special District Services		Publix and USPS		39.13	
Total 5090 • Office Supplies									433.26	
Total 5000 • General Admin									198,998.56	
Total Expenditures									430,168.38	

FELLSMERE WATER CONTROL DISTRICT TAX COLLECTIONS 2023-2024

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Commissions Paid	O&M Assessment
Income (Before
Net From Tax	Discounts &	O&M Assessment
Income (After Discounts &
Fee)	
								I	$529,849.00  I$529,849.00	$529,849.00	
									$497,950.00	$497,950.00	$497,950.00	
		Paid to Indian River County Prop Appraiser	10/02/23	Fees			$	(1,800.00)		$	(1,800.00)		$	(1,800.00)	
2	1	Indian River County Tax Collector	11/03/23	NAV Taxes/Interest	$	9,538.12	$	12.36	$	(180.74)	$	(414.25)	$	8,955.49	$	9,550.48	$	8,955.49	
3	2	Indian River County Tax Collector	11/09/23	NAVTaxes	$	24,012.00		$	(461.03)	$	(960.50)	$	22,590.47	$	24,012.00	$	22,590.47	
4	3	Indian River County Tax Collector	11/17/23	NAVTaxes	$	24,360.00		$	(108.23)	$	(974.52)	$	23,277.25	$	24,360.00	$	23,277.25	
5	4	Indian River County Tax Collector	11/22/23	NAVTaxes	$	37,555.00			$  (1,502.24)	$	36,052.76	$	37,555.00	$	36,052.76	
6	5	Indian River County Tax Collector	12/08/23	NAVTaxes	$	118,989.00		$	(1.15)	$  (4,759.61)	$	114,228.24	$  118,989.00	$	114,228.24	
7	6	Indian River County Tax Collector	12/15/23	NAVTaxes	$	236,825.43		$	(748.85)	$  (9,421.64)	$	226,654.94	$  236,825.43	$	226,654.94	
8	7	Indian River County Tax Collector	12/21/23	NAVTaxes	$	3,620.15			$	(109.17)	$	3,510.98	$	3,620.15	$	3,510.98	
9	8	Indian River County Tax Collector	12/29/23	NAVTaxes	$	3,541.41			$	(106.25)	$	3,435.16	$	3,541.41	$	3,435.16	
10	9	Indian River County Tax Collector	01/12/24	NAVTaxes	$	8,490.16			$	(254.70)	$	8,235.46	$	8,490.16	$	8,235.46	
11	10	Indian River County Tax Collector	01/26/24	NAV Taxes/Interest	$	12,564.22	$	(29.70)		$	(289.47)	$	12,245.05	$	12,534.52	$	12,245.05	
12	Int - 1	Indian River County Tax Collector	01/26/24	Interest		$	162.38			$	162.38	$	162.38	$	162.38	
13	11	Indian River County Tax Collector	02/16/24	NAVTaxes	$	8,425.49			$	(168.20)	$	8,257.29	$	8,425.49	$	8,257.29	
14	12	Indian River County Tax Collector	02/23/24	NAVTaxes	$	6,496.00			$	(68.15)	$	6,427.85	$	6,496.00	$	6,427.85	
15	13	Indian River County Tax Collector	03/15/24	NAVTaxes	$	9,541.00			$	(95.41)	$	9,541.00	$	9,541.00	$	9,541.00	
16	14	Indian River County Tax Collector	03/28/24	NAVTaxes	$	10,980.02			$	(18.27)	$	10,961.75	$	10,980.02	$	10,961.75	
17	15	Indian River County Tax Collector	04/26/24	NAVTaxes	$	26,154.22				$	26,154.22	$	26,154.22	$	26,154.22	
18	Int - 2	Indian River County Tax Collector	04/26/24	Interest		$	54.72			$	54.72	$	54.72	$	54.72	
19									$			
20									$			
21									$			
22									$			
23									$			
24	EF	Indian River County Tax Collector		Excess Fees					$			
25									$			
26									$			
					$	541,092.22	$	199.76	$	(3,300.00)	$ (19,142.38)	$	518,945.01	$  541,291.98	$	518,945.01	

Discount	Collector	Fee)

$	541,092.22		Note: $529,849 is 2023/2024 Budgeted	
$	199.76	$	518,945.01	assessments before discounts and fees.	
$	(541,291.98)	$  (518,945.01)	$497,950 is 2023/2024 Budgeted	

$	
$	assessments after discounts and fees.	

WATER QUALITY REPORTS

TO BE DISTRIBUTED UNDER SEPARATE COVER

Page 38