FELLSMERE WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Regular Board Meeting September 12, 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
22 South Orange Street Fellsmere, Florida 32948
REGULAR BOARD MEETING
September 12, 2024
5:30 P.M.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Additions or Deletions to Agenda
Approval of Minutes
August 5, 2024 Special Board Meeting	Page 2
Old Business
Discussion Regarding May 11, 2017 Annual Meeting Minutes	Page 5
New Business
Discussion of District Management
Status of the Water Control from the Buffer Preserve
Status of the Lateral Cleaning and Maintenance
Administrative Matters
Financials	Page 22
Attorney
Manager
Comments from the Public
Board Members Comments
Adjourn

LocaliQ
Florida GANNETT

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Fellsmere Water Control Dist Fellsmere Water Control Dist 250 I Burns RD# A
Palm Beach Gardens FL 33410-5207

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Indian River Press Journal/St Lucie News Tribune/Stuart News, newspapers published in Indian River/St Lucie/Martin Counties, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of Public Notices, was published on the publicly accessible websites of Indian River/St Lucie/Martin Counties, Florida, or in a newspaper by print in the issues of, on:

05/01/2024

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally kno n to me, on 05/01/2024

Publication Cost:	$147.04	
Order No:	10112489	
Customer No:
PO#:	1125900	

My commission expires

# of Copies:
1

TTIIS IS NOT AN INVOICE!
Please do 1101 use this form for paymenl remiltance.

FELLSMERE WATER CONTROL
DISTRICT
REVISED FISCAL YEAR 2023/2024 MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that
the Boord of Supervisors ("Boord") of the Fellsmere Water Control District ("District") will hold Regu. lor Boord Meetings {the "Meeting'' or "Meetings") in the City Holl Auditorium located at 22 S. Orange Street, Fellsmere, Florido 32948 at 5:30 p.m. on the following dotes:
May 9, 2024
July 11, 2024
September 12, 2024
The Purpose of the meetings is to conduct any business which may lawfully & properly come before the Boord. Meetings ore open to the public and will be conducted in accordance with the provisions of Florida law for special districts. Copies of the Agendas for any of the meetings may be obtained from the District's	website
www fellsmerewotercootroldistrict &19. or by contacting the District
Manager at 772-345-5119 or by email ot bsokumo@sdsinc org, and/or toll free at 1-877-737- 922 prior to the date of the particular meeting. The Meetings may be continued to a date, time and place to be specified on the record at the Meeting.
From time to time one or two Super­ visors may participate by tele­ phone; fherefore, a speaker tele­ phone may be present of the meet­ ing location so that Supervisors may be fully informed of the discussions toking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.
Any person requiring special accom­ modations at this mee1ing because of a disability or physical impair­ ment should contact the District Manager's Office at least forty-eight (-48) hours prior to the meeting. If you ore 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 Manager's Office.
Each person who decides to appeal any decision made by the Board with respect to any matter consid­ ered at the meeting is advised that person will need a record of proceedings and that accordingly, the person may need ta ensure that a verbatim record of the proceed­ ings is mode, including the testi­ mony and evidence upon which such appeal is ta be based.
FELLSMERE WATER CONTROL OISTRICT
www.fel lsmerewatercontraldist rict
.org
Pub: May 1, 2024
TCN10112489

VICKY FELTY
Notary Public State of Wisconsin

Page 1 of 1

FELLSMERE WATER CONTROL DISTRICT SPECIAL BOARD MEETING MINUTES AUGUST 5, 2024

CALL TO ORDER

The Special Board Meeting of the Fellsmere Water Control District (“District”) of August 5, 2024, was called to order at 10:00 a.m. in the District office located at 109 North Willow 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 July 26, 2024, as legally required.

ESTABLISH QUORUM

Mr. Sakuma stated that the attendance of Supervisors Greg Nelson, Richard Carnell and John Kurtz 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.; Todd Wodraska, President 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.
Mark Mathes, City Manager of the City of Fellsmere, was also present.

ADDITIONS OR DELETIONS TO THE AGENDA

Mr. Kurtz asked for discussion of the Fellsmere extension of 97th Street.
APPROVAL OF MINUTES
July 11, 2024, Regular Board Meeting and Public Hearing Minutes
Mr. Carnell made a motion, seconded by Mr. Kurtz, approving the July 11, 2024, Regular Board & Public Hearing Meeting Minutes. The motion passed unanimously.
OLD BUSINESS
There was no old business to come before the Board

NEW BUSINESS

Consider Resolution No. 2024-06 Adopting Goals and Objectives

Resolution No. 2024-06 was presented, entitled:

Page 1 of 3

RESOLUTION NO. 2024-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FELLSMERE WATER CONTROL DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

District Attorney Jonathan Johnson provided an explanation of the District goals and objectives due to changes in Florida legislation. The Board revised the District Operations section, specifically changing the objective “Water Control Plan in effect” to “Maintain Water Control Plan Compliance,” and changing the performance measure from “Water Control Plan in place” to “Water Control Plan in Compliance.”

After Board discussion, Mr. Kurtz made a motion, seconded by Mr. Carnell, adopting Resolution 2024- 06, as revised. The motion passed unanimously.
Discussion of District Management
Mr. Nelson spoke in favor of transitioning to a full time employee instead of using contracted support for district management. Mr. Kurtz stated that an onsite manager would offer faster response times with one person overseeing all District operations. Mr. Wodraska advised that Special District Services could offer administrative services in a limited capacity as a supplement to an onsite District Manager. Mr. Nelson suggested Mark Mathes be offered employment as the District Manager.

After Board discussion, Mr. Kurtz made a motion, seconded by Mr. Nelson to extend an offer of employment to Mr. Mathes for the District Manager position with the starting salary of $100,000 per year, as an employee of the Fellsmere Water Control District effective September 9, 2024. The motion passed unanimously.

Mr. Kurtz made a motion, seconded by Mr. Carnell, authorizing Mr. Nelson to negotiate terms of employment with Mr. Mathes, and if needed, the scope of work between Fellsmere and Special District Services for support services. The motion passed unanimously.

Mr. Carnell made a motion, seconded by Mr. Kurtz directing District Attorney Jonathan Johnson to send a notice of termination to Special District Services, ending the current Management Services Agreement, and noting an effective termination date of September 30, 2024. The motion passed unanimously.

Discussion of City of Fellsmere 97th Street Extension

Mr. Mathes discussed the anticipated extension of 97th Street. After Board discussion, Mr. Kurtz made a motion, seconded by Mr. Carnell, for the City of Fellsmere to utilize a prior agreement as a template for the conveyance of District owned right-of-way along future 97th Street. The motion passed unanimously.

ADMINISTRATIVE MATTERS

Financials

Page 2 of 3

Mr. Sakuma noted that the financials were included in the Board package. During Board discussion of the financials, Mr. Kurtz made a motion, seconded by Mr. Carnell, authorizing the use of the $300,000 contingency fund for District operations. The motion passed unanimously.

Mr. Sakuma provided the Board with a copy of the 2023/2024 financial audit and notified the Board that there were no findings.

Attorney

There was no attorney report at this time.

Manager

Mr. Sakuma had no further comments for the Board.

Engineer

District Engineer George Simons provided an update of the ongoing major projects in Main Canal, Lateral U, and Park Lateral. The Board discussed the projects and some potential changes in scope for several projects based on field conditions.

Mr. Simons notified the Board he would become a part time employee in January, 2025, and introduced Garret Miller of Carter Associates. While Mr. Simons will still support the District as the primary District Engineer, Mr. Miller will be taking on more tasks related to the District.
COMMENTS FROM THE PUBLIC

There were no comments from the public.

BOARD MEMBERS COMMENTS

Mr. Kurtz referred to an e-mail from Senator Erin Grall about concerns regarding the District that she has been receiving from Fellsmere residents. Mr. Nelson responded that he would be the liaison for the District in discussing the concerns with Senator Grall.

ADJOURNMENT

There being no further business to come before the Board, the meeting was adjourned at 11:59 a.m. There were no objections.

Secretary/Assistant Secretary	President/Vice-President

Page 3 of 3

 evenues
Taxes, net of discounts Interest
Other income
TOTAL REVENUE_
Expenditures
Current operating:

Statement of Revenues, Expenditures, and Changes in Fund Balance-General Fund Year Ended September 30; 2016
General Fund

$	268,845
954
7,235
211p34

889

Aquatic Weed Control
Ditch Maintenance
General Administrative

141,894
101,713
362,178

Capital outlay		
otal Expenditures	605,785	
Net Decrease in Fund Balance	(328,751)	
Fund Balance beginning of year	1,20L592	
Fund Balance end of year	$	872,841	
Annual Report of the Supervisors:		

T

1

The Board deferred its' report to that information included in the Engineers Report filed above. The Landowners meeting adjourned at 10:14 a.m. and proceeded into the Supervisors Meeting.
Annual Supervisors Meeting	May 11, 2017
A public meeting of the Fellsmere Water Control District was held at the office of the District 109 N. Willow Street, Fellsmere, Florida at 10:00 a.m. Thursday May 11, 2017, pursuant to public notice published in the Vero Beach Press Journal.

Present were Supervisors: Richard Carnell; Mike Monroe and Jeff Bolling.
Also present were Michael O'Haire, Marvin Carter, George Simons, Rodney Tillman and Joyce Hertel.

Motion was made by Marvin Carter and seconded by Mike Monroe that the Minutes of March 9,
2017 were approved as mailed.
The Election of Officers is as follows:
>resident Richard Carnell 2 year I/ice President Mike Monroe 1year

890
Supervisor Jeff Bolling 3 year Secretary Joyce Hertel
Treasurer/ Superintendent Rodney TiIIman
Deputy Secretary Dawn Cosner Deputy Treasurer Judy Warga

The Appointment for the ensuing year was:
District Engineer	will be George Simons Principle and his Engineer	firm will be Carter Associates.

District Attdrney will be Michael OiHaire, and his firm being Law Offices O'Haire, Quinn, Candler and Casalino Chartered.

Employment Agreement with Attorney
(Chapter 298.1 F.S.)
Mr. Michael O'Haire agrees to undertake representation of the Fellsmere Water Control District on an Annual Basis for a monthly retainer of $450.00 and other services billed at the rate of $500.00 per hour, must be pre approved. This retainer will cover attendance at meetings and will assure that no-conflicting employment is undertaken by Michael O'Haire, all services performed by his firm.

This agreement will be in affect from Mey 2017 - May 2018.
Ac ;ted May 11, 2017

Richard Carnell, President Corpor

Michael O'Haire

Attes(,)u  &dfiJ istrict Secretory

Employment Agreement with engineer Rate Schedule
(Chapter 298.20 F.S.)
George Simons of Carter Associates agrees to undertake representation of the Fellsmere Water Control District on an annual basis for a monthly retainer of $400.00 other work at a rate of:

Engineer• Principal Engineer	(consultant) Engineer I registered Engineer II

$ 140.00 per hour 140.00
135.00 per hour
125,00 per hour

Engineer III Engineer Tech Surveyor I Principal
Surveyor (Consultant) Surveyor I registered Surveyor II	registered Survey Crew (4men) Survey Crew (3men) Survey Crew (2men) CADD technician
Secretary/Word Processor Inspector
Recording and permit fees
Materials Travel
Sub consultant \
Postage long distance calls. federal express
Blue prints Mylar
hotocopy 8.5x11
?hotocopy 8.5x14 Photo copy 11x17

100.00 per hour
90.00 per hour
145,00 per hour
140.00 per hour
135.00 per hour
125.00 per hour
150.00 per hour
140.00 per hour
130.00 per hour
85.00 per hour
45.00 per hour
62.50 per hour
cost plus 10% cost
Current standard IRS rate cost plus 10o/o

cost
.025	sf.
1.75	sf.
.15 ea
.25 ea
.35 ea

891

Note: Hourly rates are {2X) double the above rates for legal proceedings, ie Depositions, trials, hearings. Preparation time will be at standard rate.
All work authorizations not to exceed $6,000 per year without approval of the	Board of
Supervisor1s.
This retainer will cover attendance at meetings.

...

rinciple, Carter

This agreement will be in affect from May 2016 to May 2017. Accepted May 11, 2017

Richard Carnell /President	Associates

,Joy ecretary

892

The Repositories for the Funds of the District are Bank of America, P.N.C Oculina Bank.

RESOLUTION;
At a regular meeting of the Board of Supervisors of the Fellsmere Water Control District hela on May 11, 2017, the following resolution was unanimously adopted by the board;

WHEREAS, Fellsmere Water Control District holds an money market account with PNC Bank and would like to open a checking to write checks for general expenses incurred by the District;

WHEREAS, s veral District Members are listed on the account and have authority to write checks:

WHEREAS, the,District is required to change some of the signatories on said account; WHEREAS1 T E	District needs signatories on account, the following individuals are to be named new signditories to account:
Michael Monroe, Jerry R. Tillman, Richard Carnell, Judy Warga.

RESOLVED, that Michael Monroe, Richard Carnell, Jerry R. Tillman and Judy Warga shall be signatories on the checking account.

Attorneys report:
Michael updated the Board on the Lawsuit with FDOT. FDOT built the bridge over Main Canal without a permit from PWCD. At this time Michael has other trials scheduled and will schedule the FDOT as soon as possible.
	The County and FWCD extended the Intergovernmental Agreement including additional roads to be graded. These additions will need to be re-negotiated in future years.
Apportionment of Assessments in the District was discussed at a previous meeting the
Superintendent, Engineer and Attorney were tasked to review the assessments. George and Rodney both have reports concerning the apportionment of assessments for the District and the separation line appears to be the Lateral U Canal.
Michael advised that he had prepared a special resolution for the Property Appraiser and Tax Collector for the Non Ad Valorem Assessment Resolution,

Engineer's Report:
George spoke about the Engineers Report and stated there was no weather that affected the District this year.
	The city of Fellsmere continues to be aggressive concerning stormwater and has established a Stormwater Utility to aid in funding the projects; The City of Fellsmere completed the Fellsmere Master Stormwater Plan in late 2012. Two of the Master Plan

893
regional lake systems are currently being implemented. When completed these lakes will give additional storage for FWCD.
CDBG Phase 6 project: The project was bid and came in over budget, and is currently in a value engineering process with the low bidder. This Project included the paving and drainage improvements along Wyoming and South Carolina Avenues and Hickory and Pine Streets. The CDBG Phase 6 project will have to be re-approved for grant funding with the value engineering changes. Assuming the approval is granted, construction is expected to start during the summer of 2017.

George discussed his report concerning the apportionment study as defined in Florida Statute 298.225(8)1 Apportionment involves a minor insubstantial change to the Plan of Reclamation now the water control plan. There is no change in the flow of the water. No additional improvements such as pump stations, or canals being constructed.
Just normal ordinary maintenance.
1
Rodnei agreed with George with his findings for the apportionment study.

ENGINEER'S REPORT FOR THE APPORTIONMENT OF ASSESSMENTS
EXECUTIVE SUMMARY OF THE APPORTIONMENT OF ASSESSMENTS

The FWCD has evolved over many years into a Water Control District that has two distinct watershed areas. Lateral U divides the FWCD into the west watershed which is pumped to the SJRWMD Upper St John's Basin and the east watershed which gravity drains either partially or completely into the Indian River Lagoon via the Fellsmere Main Canal. SJRWMD has funded the purchase of land for reservoirs from the Fellsmere Joint Venture, (FJV) and the development costs of converting large tracts of agricultural land lying in the original FWCD to create large reservoirs adjacent to the west watershed area which reservoirs are part of the SJRWMD Upper Basin Project. SJRWMD funded the levees and pump infrastructure to divert all the water from the remaining FWCD lands lying in the west watershed into the Upper Basin Project.  FJV is the entity that has funded and will continue to fund the operation and maintenance costs associated with pumped drainage in the west watershed.

Recently, Carter Associates, Inc., (CAI), the FWCD Engineer of Record has been asked by the FWCD Board of Supervisors to prepare on Engineer's Report per Chapter 298.225(8), to review the of existing Water Control Plan improvements to assist the Board in the appropriate assessment rates for the two watershed areas. Chapter 298.54 provides for the process of apportioning the costs on the basis of net assessment of benefits to each watershed.

894
This report is part of a minor, insubstantial change to the Water Control Plan, to address the apportioning of the FWCD operation and maintenance costs. There are no proposed changes to the flow of water at this time.	No additional improvements such as pumI stations, canals, etc. are proposed. Assuming an addition of Fellsmere Estates LLC to th1 FWCD, this report simply outlines the cost and benefits to the east and west wotershe areas within the FWCD.	The cost of the maintenance of the FWCD works and the benefits to each watershed are presented in the spreadsheet below.

Superintendent Report:  Apportionment of District land Assessments

Rodney gave a1brief report to the Board regarding the historical facts of the District.
In 1911, Fellsmere Farms Land Sales Company attempted to drain 118,000 acres of land, or 184 square miles in the upper basin out one canal to tide through the north fork of the St. Sebastian River. This failed and the Company defaulted in 1918. Fellsmere Water Control Distr ct was fo rned to take over the drainage plan. The Districts Plan_ of Reclamation reduced the s,ze of the lond from 118,000 acres to 50,000 acres or 80 square miles.

	Sales of Lands o-f	District and right of	ways	

year	
acres	
Acres left	
R.O.W.sold $$$$	
	
50000	
acres		
1985	6500	43500	$788,750	
1999	2200	41300	$157,483	
1999	1754	39546	$409,360	
2002	10000	29546	$690,357	
				
Total	29546		**ill**$2,045,950	

***** fund now at $566,857.14

In November 1985, 6,500 acres was sold by FJV and the FWCD to St. Johns Water Management District {SJRWMD). Toddy this lc1nd is known as the Stick Marsh/Farm
13. It	resulted in $788,750 from right of way sales and was invested.

In November 1999, 2200 acres inside of District was sold by the Carson Platt Estate to SJRWMD. It resulted ih $157,482.79 from r.o.w.s sales and was invested.

895

l

3	!n March 19991 1754 acres inside of District was sold by Jack M. Berry, Corp. to SJRMWD. It resulted in $409,359.94 from r.o.w.s sales that the District invested.

4. In June 2002, 10,000 acres inside of District was sold by FJV to SJRWMD. It resulted in $609,357.00 from r.o.w.s. sales that the District invested.

TOTAL invested $2,045,950. In 1985 the interest rate was 5% it has declined to ,02% today. Various Boards of Supervisors throughout the years felt that the Landowners rate should be supplemented by the investment fund to pass the benefit of land sales to the Landowners.

Due to low interest rates and the loss of nearly 50% (land sold) of the Districts assessment the fund hos been depleted by supplementation which resulted in a benefit to landowners by keeping assessments lower. Therefore, in the future, to balance the
budget t e assessment must be raised without supplementing from the fund. Staff recomme ds working toward balancing the budget by apportionment assessments and looking at possibility of apportioning assessments based on District activity and expense.

In meetings, during the past 18 months or so, the Board has directed Staff, Engineer and ttorney to analyze the proportional costs and assessments both east and west of Lateral ll
ind changes to the water control plan, if any. Staff determined the water control plan does riot need to be significantly amended since there would be no changes and an apportionment approach is a minor, insubstantial amendment.

During the fact finding analysis, along with the completion of the Fellsmere Water Management Area (FWMA), it is now apparent, that the majority of water, if not all of the water, west of Lateral U Canal will be moved west to the FWMA by pumping. The study showed that the District's activities and expenses incurred east of Lateral U is greater than west of Lateral U. The cost west of Lateral U includes pumping all water west to the FWMA by FJV. The District is not involved with the pumping process. The cost of which is approximately $138,672.00 annually.

The present FWCD assessment rate is based on a budget of $656,608. Of that number only
$268,845 is generated by assessments based on a per acre or fraction thereof.

Currently and historically, the landowners are subsidized by using the funds from previous right of way land sales to offset the assessment rate and delay any increases in a.ssessment 11ate. Landowners pay $10.00 per acre or fraction thereof and the fund subsidizes $387,763. odney went on to explain that there were three budgets and spreadsheets in the meeting packets provided as options. He explained the three different budgets and the amount.

896
At this time, he stated that during the .signing of the Resolutions for the year the Board must make a decision regarding the apportioning of assessments so that the budget can be balanced per Florida Statute 189.016(3) as required by the Auditor General of the State of Florida. The fund has now been depleted to a point it can no longer subsidize the landowners as in the past. The assessment rate should be funded 100% by the landowners starting with the 2017- 2018 Fiscal Year or if not 100%, much closer to 100%,. The proportional rates would be
determined by Resolution of the Board of Supervisors.

The Board asked questions concerning Georges report. He explained his spreadsheet i11 detail as to his apportionment analysis. Jeff asked how much, if any, the District would have to expend from the fund to balance the budget. George pointed out the line item that showed that amount.

Mike asked whether the 1770 + or - acres of Fellsmere Estates LLC Property was included in George's spreadsheet. George replied yes and explained the line item in spreadsheet. Rodney explained that the spreadsheet used was not the spreadsheet completed by the District Engineer. In the Spreadsheet used, the 1770 +- used in the Fellsmere Estates LLC Property was not used in the calculation for the non-ad valorem assessment.

Rodney discussed his report concerning the apportionment study as defined in Florida Statute 298.225(8) and the tax in Florida Statute 298.54. He found that no changes to the Plan of Reclamation, now the Water Control Plan, with the flow of the water would be required. He found that no additional improvements such as pump stations, or canals being constructed. Just normal ordinary maintenance. Therefore, the apportionment of assessments based on the District's activities and incurred expenses would only be a minor, insubstantial amendment.

At this time, the Resolutions were presented for signatures by the Board of Supervisors. The final Resolution to be signed was the Non-ad Valorem Assessment. This was discussed in great length with the Supervisors having many questions for the Attorney, Engineer, and Superintendent. The Board took into consideration the increase of the apportionment assessments to the landowners, but because of the audit and the need to balance the budget the following Non Ad Valorem Assessment was adopted by the Board of Supervisors.

NON At> VALOREM RESOLUTION WHEREAS, BE IT	RESOLVED THAT
THE BOARD OF SUPERVISORS OF FELLSMERE WATER CONTROL DISTRICT;

897
Resolution
There is hereby levied for the year of 2017-2018; a Non-Ad Valorem Assessment of the rate of

1

$12.50  per acre against all land in the Fellsmere Water Control District located westerly of
Lateral U and County Road 512 and a Non Ad Valoretn Assessment of the rate of $ 29.00 per acre on all lands located easterly of Lateral U in order to maintain and preserve the ditches, drains and drainage works of this District and to repair and restore the same whenever needed, as well as, for the purpose of defraying the current expenses of this District. The said Non-Ad Valorem shall be equal and uniform in amount upon each acre of land assessed separately westerly of Lateral U/ County Road 512 and separately east of Lateral U/ County Road 512 and the minimum Non-Ad Valorem Assessment shall be not less than a one acre rate established above the minimum Maintenance tax shall apply to any one parcel separately assessed.
BE IT FURTHER RESOLVED, that when said Assessment is so levied or extended and assessment by the Property Appraiser of Indian River County, he shall certify the same to the Tax Collector of Indian River County Florida who is directed to demand and collect the Non-Ad Valorem Assessment as levied and to make return of such tax to the District; as provided by law, and,

BE IT FURTHER RESOLVED THAT, a certified copy of this Resolution shall be furnished to the lroperty Appraiser of Indian River County, Florida, and to the Tax Collector of Indian River County, Florida.

11, 2017.

Resolution adopted at the Fellsmere Water Control District Board of Supervisors meeting May

Richard Carnell

 -s-			-:s- -	
Mike Monroe	Jeff  Bolling

Treasurer Report	May 11, 2017

As of Ma1·ch Jl, 2017, the Checking account balance is $418,228.57 with interest amount in checking account is .20 %.
Money Market Balance is $451,891.69.
!unavailable Appropriation- contingency$125,000 GASB; $146,000 =$271,000) Available money market balance is $147,928.57	0.05%
March 31, 2017available funds	$566,857.14
NOTh.: CONS Ill mu l'ION SIHJlJUJ ua,. I ,\K£N [<'OR FUJ\ UIN(, A NO 1 JIM{ ATTl Ml'l A I t ONVEKSl01'. Tltl( AS'I A Tl'EMl''I' COST lil!1,0U0.

,- odney reported that the affairs of the District are the same as reported in the Landowners meeting. Rodney recommends that Kmetz, Nuttall, Etwell, Graham (K.N.E.G.) CPA be appointed

898
the auditors for the next years qudit. Upon motion duly made and seconded KNEG, CPA are the auditors for the riext years audit.

Rodney presented to the Board of Supervisors a Budget reflecting a $12.50 west apportiontnen1 assessmeht rate and $29.00 east apportionment assessment rate for FY 2017-2018.

Motion duly made by Jeff Bolling and seconded by Mike Monroe that the non ad-valoretn apportionment assessment rate will be $12.50 per acre for the west and $29.00 for the East apportionment assessment rate for the land located in Fellsmere Water Control District.

Annual Budgtt

October 1, 2017-September 30, 2018

	,		Revenue		
3100	revenue	\		$600,462.38	
3101	less tax discount			
3200	interest income			
3601	Appropriation /contingency	$125,000.00	$56,145.62	
3600	supplement			

total revenue	$656,608.00

Expense

4002	aerial spraying	$40,000.00	
4003	mech.contract maintenance	$37,322.00	
4005	water testing	$1,210.00	
Total Contract Services	$78,532.00

4031	equipment R & M	$2,070.00	
4032	supplies services	$880.00	
4033	gas & oil	$2,000.00	
4036	insurance	$2,000.00	
TOTAL Spray truck Control	$6,950.00

4063	Rodeo/roundup	$50,000.00	
4067	invert blend	$4,400.00	

4068	chemical misc
TOTAL	Chemicals

$9,776.00

$64,176.00

899

4111	labor Equipment operator	$43,460.00		
4121	payroll taxes	$3,350.00		
4122	state retirement	$3,723.00		
4123	workers compensation	$1,900.00		
4124	group fedical Insurance	$9,907.00		
4131	equipment R & M	$50,000.00		
4132	supplies & services	$4,500.00		
4133	diesel, oil	$12,000.00		
4136	Insurance\	$7,200.00		
4137	transporta\ion	$4,000.00		
TOTAL			$140,040,00	
cont
4502	appropriation	$125,000.00
TOTAL

5001	administration	$132,000.00	
5006	payroll taxes	$11,000.00	
5007	state retirement	$20,000.00	
5008	workers compensation	$6,100.00	
5009	group medical insurance	$50;000.00	
5013	legal & professional	$55,000.00	
5014	insurance	$20,000.00	
5037	transportation	$21,000.00	
5053	property appraiser fees	$3,000.00	
507 4	property taxes	$1,500.00	
5075	sundry	$500.00	
5076	license, permits	$1,500.00	
5077	memberships	$6,500.00	
5078	advertising	$500.00	
5082	maintenance building	$19,500.00	
5083	utilities	$2,500.00	
5086	telephone	$7,350.00	

salaries

900
5090	office supplies	$8,960.00	$366,910.00

TOTAL	expenses	$656,608.00

,,♦•

budget
revenue

$656,608.00
$656,608.00
$0.00

Mr. Tillman presented and read the following resolutions and asked the Board for their approval:	1

FIXED COMPENSATION RESOLUTION
Whereas, the.Board of Supervisors of Fellsmere Water Control District are required by Chapter 298.20 F.S. to Fix Compensation for work and employees, therefore the supervisors adopt the follo ing compensation schedule for work and employees to be in effect from the Supervisors meeting in May 2017 until the following Supervisors Me ting in May 2018, at which time it can be reviewed and updated:
NOW THEREFORE BE IT RESOLVED THAT:
Supervisors are not compensated
Treasurer is not compensated:
Be it further resolved that the bond amount of $5,000 is set for the Treasurer an
the Travelers Casualty and surety company of United States is hereby approved.
Engineer Retainer $400.00 per month, Senior Engineer 150.00 per hour, junior engineer 145.00 per hour, Secretary $45.00 per hour, survey crew 143.00 per hour not to exceed 6,000 per year without approval from Board. A specific engineer rate schedule is in the file.
Attorney Retainer of $450.00 per month, all other $500.00 per hour. Legal Assistants range from $85.00 to $150.00 per hour: Reimbursement of the firm for all cost advanced and expenses incurred that are directly related to the performance of the legal services undertaken. There include the cost of investigations, filing, etc.
Auditor
Not to exceed $9,200 per year without Board of Supervisors Approval.
Superintendent
Salary $55,000 to 75,000 per year
Secretary/Bookkeeper
$14.00 to $30.00 per hour 40 hour week
Equipment Operator
$15.55 to $20.00 per hour 40 hour week
$ 9.45 to $13.00 per hour 40 hour week

901
Aquatic Applicator
$10.00 to $15.00 per hour 40 hour week
LaborTruck driver
$10.00 to 15.00 per hour 40 hour week

BE IT FURTHER RESOLVED THAT ALL DISTRICT EMPLOYEE AND PAYROLL POLICIES ARE ADOPTED.

by the_Secret9.ry of the District this 11th Day of May 2017.

J/Jice"Hertel bistrict Se etary

Fixed Compensation Resolution
Whereas, the B?ard of Supervisors must Fix Compensation for work and employees (Chapter 298.2Q F.S.) Relating to Employee Benefits and Payroll policies.
Now therefore, be it resolved that the employee Benefit and Payroll policies as provided at date
of hiring and as located in District employee Personnel file Will emended for physical year 2017- 2018.
May 11, 2017

, ichard Carnell	Michael Monroe	Jeff  Bolling

Treasurer Bond Resolution
Whereas, the Treasurer is required by (Chapter 298.16 and Chapter 298.17F.S.) to give bond in an amount fixed by the Board of Supervisors an the ,Supervisors are to approv the surety of the Treasurers bond.

Now therefore, be it resolved that, the Bond of the Treasurer of the District be fixed at the amount of $5,000. The surety of the bond number 70089834 is with the CNA Insurance Company, Bond Term 5-20-15- 5-20-18 and remains in force until cancelled by either the principal (Jerry R. Tillman) the oblige (Fellsmere Water Control District).
May 11; 2017

Richard Carnell	Michael Monroe	Jeff Bolling

Mileage Resolution
'Whereas, the Board of Supervisors of Fellsmere Water Control District under the General
>rovisions of Chapter 112 F.S. may grant the use of privately owned vehicles for official use in ieu of publicly owned vehicles or common carriers, and

902

Whereas, the Board of Supervisors under the General provision hereby fixes the mileage rate for privately owned vehicles at the federal standard mileage rate that is provided in Chapte 112 at the current rate of $.55 cents per mile and such District shall increase the per mile rat.' as the federal rate does for official travel
by District employees. This will take effect October 1, 2007.

Richard Carnell	Michael Monroe	Jeff  Bolling
District Bfnefits and Payroll policies
Group Insura ce:
Will be. covered by the Blue Cross Blue Shield of Florida or similar such company as Board selects. The plan is a comprehensive major medical plan with $250.00 deductible for single coverage. Eligi _ility is six months of full employment.

Employee contribution:
employee coverage is $2.00 per week
Family is $5.00 per week.

Aflac Insurance Policy:
Aflac coverage is voluntary by each individual contributions will be deducted by employee request bi-weekly.

Life insurance:
Vision Insurance:

Prescription Drug benefits:
Covered generic drugs are $15.00 deductible, all other covered drugs $20.00 and $35.00 deductible.

Dental Insurance:
$50.00 deductible provided subject to cost review each year.

Fl Retirement System Ernployee Contribution:
1.	3% of gross PR before taxes Vacotion:

After 1year of employment After 2 years of employment After 7 years of employment After 12 years of employment

5 working days
10 working days
15 working days
20 working days

903
Vacation time must be approved by management. After 12 years of employment, five (5) working days must be taken each quarter per year or is forfeited by employee unless extension is
·granted by the Board of Supervisors or Superintendent. For purposes of termination, 1retirement or resignation, vacation pay for unused days cannot exceed a total of 20 days in the year the employee leaves district employment.

Any vacation earned but not taken annual employment anniversary date is forfeited by the employee unless an extension is granted by the Board of Supervisors or Superintendent.
Holidays 12 days Presidents Day Good Friday l
Memorial Day Independence Day Labor Day	.
Tha_nksgiving Dqy (2 days)
Christmas Eve dnd day
New Year's Day

Floating day at employees discretion six months after continuous employment) Employee must work the day prior to and the day subsequent to be paid for any holiday.
!Approved vacation will count as a work day for the purpose of this policy.
·ayroll period: fulltime
2 weeks Monday thru Sunday Payday every other Friday Normal Hours 7:30 a.tn. to 4 pm
Monday thru Friday
1 week part time Overtime Policy
The District as a general policy will pay overtime. The following hours of labor shall be deemed to be overtime hours:
All hours over forty (40) per work week
All off schedule work
Overtime hours will be paid except as otherwise provided for herein at one and one half (½)
times the regular straight time hourly rate. Work on second rest day;

Nothing in this policy shall be construed as requiring the District to work an employee on both of the employee's rest days.

	When an employee is required to work on any two (2) consecutive rest days, all hours worked on second rest day thereafter shall be paid for at double the straight-time hourly

904
rate until, such time that the employee has either observed rest day off or works back into the employee's normal schedule
Call out prearranged overtime
When an employee is required to report for work at a time other than the employee's regula work schedule, it shall be considered:
A call out if the employee has less than twelve (12) hours notice, or
prearranged overtime if employee has twelve (12) hours or more notice
	On call-out the employee shall be allowed actual time required for traveling from employees home to the job and the actual hours worked shall be allowed.
	Any employee called out before the employee has had eight (8) consecutive hours office duty since the end of the employee's last scheduled work period will be paid at the overtime rate for all hours worked thereafter
.   until the employee has had eight (8) consecutive hours off duty.
Work on Holida*s
All hours work d on a holiday as observed by the District shall be paid for at double the straight time hourly rate.

Sick leave:
All employees, after one (1) year of continuous service shall be entitled to one and a quarter (1
¼) working days paid sick leave per month up to a maximum of fifteen (15) working days pe' . year. All or any remaining portions of unused sick leave days shall be accumulated from year t1 . year until a maximum of ninety (90) days has been rectched. For the purpose of compensation at retirement, resignation or dismissal shall not be greater than ninety (90) days. The employee shall advise the District office in writing or by phone before the end of the first day of such absence; otherwise he/she forfeits his/her right to paid sick leave unless it can be shown that it was not possible for him/her to give such notice or cause such notice to be given. Time spent
by an employee during a period when he/she is served from the active payroll, due to termination, layoff or unauthorized leave of absence shall not constitute service for	the purpose of acquiring or obtaining sick leave benefits. Sick pay will not be paid on holidays, Saturdays, or Sundays even if the employee was scheduled to work. In the application of this sick leave rule, the employer will require evidence of sickness being bonafide in the form of a written statement from a physician if from a physician if the sickness is over 3 days or 24 hours per week (Monday thru Friday). If	there is not a physicians written statement the maximum sick leave paid per week will be 3 days.

Bereavement Leave:
All employees with six months of continuous service shall be entitles to paid leave of absence t,­ attend funerals. Three (3) days will be granted for immediate family members. For the purpos1 of this policy, immediate family members will be defined as the employee's spouse, children

905
mother, father, sister, brother, mother-in-law, and father-in-law. The day of the funeral will be the last paid day of leave.
i°ne (1) day will be granted for other family members. For the purpose of this policy other
family will be defined as the employee's sister in law brother in law aunt, uncle or grandparents. The day of the funeral will be paid day of leave.

ay each year, to take effect in October.

Richard Carnell

Michael Monroe

;1,£.
,.,• 1/<reff Bolling

Supervisor's Comments; no comments Public Comments: No Comments

A motion was mqde and seconded to adjourn this meeting. Meeting adjourned at 11:29 A.M. The Next Board meeting will be July 13, 2017/C(f)10:00 A......

Richard Carn II .	.	(Aoyce Hertel

1A

JeIs\I1.dl e3n·t  ?017 Bcl•flrd of Supervisor,:; •Meet1nuarst r,.ct	5 ecret ary
public meeting of the Fellsmere Water Control District was called to order at 10:04 a.m. on O'uly 13, 2017 held at the office of the District 109 N. Willow Street, Fellsmere, Florida.
Richard Carnell called the meeting to order.
Supervisor's present were Mike Monroe and Jeff Bolling.
Others present were George Simons, Marvin Carter, Michael O'Haire, Rodney Tillman, and Joyce Hertel.
Approval of Minutes;
A motion duly made by Mike and seconded by Jeff the Minutes of May 11, 2017 were approved as emailed.
Attorney's Report: Michael gave an update on the FWCD vs. FDOT lawsuit. There is a new lawyer for the case, He discussed the pilings and the width of the access road and the pilings left in the water. Michael sent out an qff idavit for Rodney to sign.

Motion for summary Judgment was filed 05-2013-CA-024281-xxxx-xx.

Engineer's Report: Marvin said that the water control plan was almost digitized and almost
.ready for the website.
George stated that the Fountains of Fellsmere FOF back up for another try. FOF is still having roblems with the site plan as in the past with flood plain storage. FOF is possibility looking for

Fellsmere Water Control District

Financial Report For August 2024

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT AUGUST2024

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

Actual Aug-24	Year To Date Actual
10/1/23 • 8/31/24	
Tax Revenue	529,849	0	568,144	
Revenue Other	0	250	10,900	
Interest Income	1,800	0	28,247	
Direct Bill	0	0	46,400	
Total Revenues	$	531,649	$	250	$	653,691	
				
ADMINISTRATIVE EXPENDITURES				
Legal and Professional	10,000	0	16,167	
Management Fees	72,000	6,000	66,000	
Audit Fees	11,000	0	12,000	
Engineering	24,000	10,197	142,434	
Website Management	3,000	250	2,750	
Office Supplies	1,000	69	1,962	
Miscellaneous - General Admin	0	329	3,617	
Conversion Consultant (Vogel - WCD To Stewardship)	0	0	7,778	
Postage	150	88	2,461	
Insurance - General Admin	13,500	0	16,741	
Transportation - General Admin	1,100	0	0	
Licenses/Permits	0	0	175	
Memberships	2,790	0	2,000	
Legal Advertising	900	0	1,433	
Maintenance Buildings and Grounds	2,300	520	3,548	
Utilities	4,000	636	5,120	
Telephone	4,500	224	1,424	
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	502	
Payroll Processing Fee	0	0	0	
Total Administrative Expenditures	$	152,090	$	18,313	$	288,804	
				
TOTAL MAINTENANCE EXPENDITURES (Details On Page 2)	$	347,660	$	35,217	$	786,854	
				
Total Expenditures	$	499,750	$	53,530	$	1,075,658	
				
EXCESS/ (SHORTFALL)	$	31,899	$	(53,280)	$	(421,967)	
				
Debt Payments	0	0	0	
				
Balance	$	31,899	$	(53,280)	$	(421,967)	
				
Tax Collector Fee	(10,597)	0	(1,500)	
Discounts For Early Payments	(21,194)	0	(19,142)	
				
NET EXCESS/ (SHORTFALL)	$	108	$	(53,280)	$	(442,609)	

Bank Balance As Of 8/31/24	$	941,531.84	
Accounts Payable As Of 8/31/24	$	19,111.66	
Due To Florida Retirement System As Of 8/31/24	$	14,068.93	
Accounts Receivable As Of 8/31/24	$	
Designated For Contingency As Of 8/31/24	$	300,000.00	
Available Funds As Of 8/31/24	$	608,351.25	

Note:
Deferred Inflow Pension As Of 8/31/24: $66,177 • Deferred Outflow Pension As Of 8/31/24: $46,328 • Net Pension Liability: $178,337

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
AUGUST 2024

MAINTENANCE EXPENDITURES	

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

Actual Aug-24	
Year To Date Actual
10/1/23 - 8/31/24	

Contract Services				

Aerial Spraying	
45,000	
0	
13,780	

Contract/Mechanical (Caterpillar - Excavator)	
60,000	
0	
100,556	

Canal/Ditch Spraying	
94,000	
0	
0	

Canal/Ditch Mowing	
37,600	
0	
20,000	

Water Testing	
2,200	
0	
6,929	

Ditch Maintenance				

Labor/Equipment Operations - Ditch Maintenance	
56,860	
4,374	
50,628	

Payroll Taxes - Ditch Maintenance	
5,000	
335	
3,873	

State Retirement - Ditch Maintenance	
9,200	
1,324	
15,622	

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

Group Med/Life Insurance - Ditch Maintenance	
19,800	
3,066	
17,610	

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

Supplies/Services - Ditch Maintenance	
2,500	
0	
97	

Gas & Oil - Ditch Maintenance	
4,500	
0	
0	

Insurance - Ditch Maintenance	
0	
0	
20	

Transportation - Ditch Maintenance	
3,700	
376	
3,666	

Contingency - Ditch Maintenance	
4,000	
0	
122,210	

Main Canal Project - Prince Land (Estimated Cost: $255,108)	
0	
25,742	
105,595	

Park Lateral Project - Clear Zone (Estimated Cost: $496,132)	
0	
0	
92,939	

Lateral U Project - Blue Goose (Contract: $430,244)	
0	
0	
228,956	

Total Maintenance Expenditures	
$	347,660	
$	35,217	
$	786,854	

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL FORECAST AUGUST 2024

REVENUES	
Annual Budget
10/1/23 - 9/30/24	Year To Date Actual
10/1/23 - 8/31/24	
Projected Revenues/Expenditures
9/1/24 - 9/30/24	Projected Year To Date Actual
10/1/23 - 9/30/24	
Tax Revenue	529,849	568,144	0	568,144	
Revenue Other	0	10,900	0	10,900	
Interest Income	1,800	28,247	2,000	30,247	
Direct Bill	0	46,400	0	46,400	
Total Revenues	$	531,649	$	653,691	$	2,000	$	655,691	
					
ADMINISTRATIVE EXPENDITURES					
Legal and Professional	10,000	16,167	4,000	20,167	
Management Fees	72,000	66,000	6,000	72,000	
Audit Fees	11,000	12,000	0	12,000	
Engineering	24,000	142,434	15,000	157,434	
Website Management	3,000	2,750	250	3,000	
Office Supplies	1,000	1,962	200	2,162	
Miscellaneous - General Admin	0	3,617	400	4,017	
Conversion Consultant (Vogel - WCD To Stewardship)	0	7,778	0	7,778	
Postage	150	2,461	150	2,611	
Insurance - General Admin	13,500	16,741	0	16,741	
Transportation - General Admin	1,100	0	0	0	
Licenses/Permits	0	175	0	175	
Memberships	2,790	2,000	0	2,000	
Legal Advertising	900	1,433	700	2,133	
Maintenance Buildings and Grounds	2,300	3,548	600	4,148	
Utilities	4,000	5,120	650	5,770	
Telephone	4,500	1,424	250	1,674	
Property Taxes	850	892	0	892	
Property Appraiser Fees	0	1,800	0	1,800	
Assessment Roll Preparation	500	0	0	0	
Reserve	500	0	0	0	
Bank Service Charges	0	502	100	602	
Total Administrative Expenditures	$	152,090	$	288,804	$	28,300	$	317,104	
					
TOTAL MAINTENANCE EXPENDITURES (Details On Page 2)	$	347,660	$	786,854	$	832,444	$	1,619,298	
					
Total Expenditures	$	499,750	$	1,075,658	$	860,744	1,936,402	
					
EXCESS/ (SHORTFALL)	$	31,899	$	(421,967)	$	(858,744)	$	(1,280,711)	
					
Debt Payments	0	0	0	0	
					
Balance	$	31,899	$	(421,967)	$	(858,744)	$	(1,280,711)	
					
Tax Collector Fee	(10,597)	(1,500)	0	(1,500)	
Discounts For Early Payments	(21,194)	(19,142)	0	(19,142)	
					
NET EXCESS/ (SHORTFALL)	$	108	$	(442,609)	$	(858,744)	$	(1,301,353)	

ailable Funds (Including $300,000 Contingency) As Of 8/31/24	$	908,351.25	
Projected Excess/Short1all 9/1/24 - 9/30/24	$	858,744.00	
Projected Available Funds As Of 9/30/24	$	49,607.25	

FW:0M""'11yFlnanaalReportAugust202•	Page 25

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL FORECAST AUGUST 2024

MAINTENANCE EXPENDITURES	

Annual Budget
10/1/23 - 9/30/24	
Year To Date Actual
10/1/23 - 8/31/24	

Projected

Revenues/Expenditures

9/1/24 - 9/30/24	
Projected Year To Date Actual
10/1/23 - 9/30/24	

Contract Services					

Aerial Spraying	
45,000	
13,780	
0	
13,780	

ContracUMechanical (Caterpillar - Excavator)	
60,000	
100,556	
0	
100,556	

Canal/Ditch Spraying	
94,000	
0	
30,000	
30,000	

Canal/Ditch Mowing	
37,600	
20,000	
20,000	
40,000	

Water Testing	
2,200	
6,929	
3,000	
9,929	

Ditch Maintenance					

Labor/Equipment Operations - Ditch Maintenance	
56,860	
50,628	
5,000	
55,628	

Payroll Taxes - Ditch Maintenance	
5,000	
3,873	
350	
4,223	

State Retirement - Ditch Maintenance	
9,200	
15,622	
1,500	
17,122	

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

Group Med/Life Insurance - Ditch Maintenance	
19,800	
17,610	
2,200	
19,810	

Equipment R & M - Ditch Maintenance	
1,000	
2,074	
1,000	
3,074	

Supplies/Services - Ditch Maintenance	
2,500	
97	
100	
197	

Gas & Oil - Ditch Maintenance	
4,500	
0	
0	
0	

Insurance - Ditch Maintenance	
0	
20	
0	
20	

Transportation - Ditch Maintenance	
3,700	
3,666	
300	
3,966	

Contingency - Ditch Maintenance	
4,000	
122,210	
15,000	
137,210	

Main Canal Project - Prince Land (Estimated Cost: $255,108)	
0	
105,595	
149,513	
255,108	

Park Lateral Project - Clear Zone (Estimated Cost: $496,132)	
0	
92,939	
403,193	
496,132	

Lateral U Project - Blue Goose (Contract: $430,244)	
0	
228,956	
201,288	
430,244	

Total Maintenance Expenditures	
$	347,660	
$	786,854	
$	832,444	
$	1,619,298	

Page 26

Fellsmere Water Control District Balance Sheet
As of August 31, 2024

Operating Fund	General Fixed Assets Fund	Long Term Debt Fund	TOTAL
ASSETS
Current Assets Checking/Savings
PNC Bank	941,531.84		0.00		0.00		941,531.84	
Total Checking/Savings	941,531.84		0.00		0.00		941,531.84	
Total Current Assets	941,531.84		0.00		0.00		941,531.84	
Other Assets								
Accounts Receivable	0.00		0.00		0.00		0.00	
Land	0.00		13,871.00		0.00		13,871.00	
Buildings	0.00		202,069.00		0.00		202,069.00	
Improvements	0.00		15,225.00		0.00		15,225.00	
Equipment	0.00		42,026.00		0.00		42,026.00	
Accumulated Depreciation	0.00		-233,423.00		0.00		-233,423.00	
Total Other Assets	0.00		39,768.00		0.00		39,768.00	
TOTAL ASSETS	941,531.84		39,768.00		0.00		981,299.84	
LIABILITIES & EQUITY								
Liabilities
Current Liabilities Accounts Payable
Accounts Payable	33,180.59		0.00		0.00		33,180.59	
Total Accounts Payable	33,180.59		0.00		0.00		33,180.59	
Total Current Liabilities	33,180.59		0.00		0.00		33,180.59	
Long Term Liabilities								
Long Term Debt	0.00		0.00		0.00		0.00	
Total Long Term Liabilities	0.00		0.00		0.00		0.00	
Total Liabilities	33,180.59		0.00		0.00		33,180.59	
Equity								
Retained Earnings	1,050,960.59		-233,423.00		0.00		817,537.59	
Net Income	-442,609.34		0.00		0.00		-442,609.34	
Designated For Contingency	300,000.00		0.00		0.00		300,000.00	
Current Year Depreciation	0.00		0.00		0.00		0.00	
Investment In Gen Fixed Assests	0.00		273,191.00		0.00		273,191.00	
Total Equity	908,351.25		39,768.00		0.00		948,119.25	
TOTAL LIABILITIES & EQUITY	941,531.84		39,768.00		0.00		981,299.84	

Deferred Inflow Pension As Of 8/31/24: $66,177 - Deferred Outflow Pension As Of 8/31/24: $46,328 - Net Pension Liability As Of 8/31/24: $178,337

Fellsmere Water Control District
Expenditures
October 2023 through August 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									20,000.00	
4002 Aerial Spraying	
04/12/2024		
85008		
Coastal Air Services		
aerial spraying and chemicals		
13,780.18	
Total 4002 Aerial Spraying									13,780.18	
4003 Contract/Mechanical										
	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									100,555.52	
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	
	05/24/2024		2435613373		Pace Analytical Services LLC		sample 05/14/24		470.89	
Total 4005 Water Testing									6,928.82	
Total 4000 Contract Services									141,264.52	
4100 Ditch Maintenance										
4140 • Main Canal Project-Prince Land										
	06/25/2024		1		Prince Land, Inc.		pay application 1		79,852.50	
	08/06/2024		2		Prince Land, Inc.		pay application 2		25,742.28	
Total 4140 • Main Canal Project-Prince Land									105,594.78	
4139 • Park Lateral Project-Clear Zone										
	06/27/2024		FL3572-9009.107-05 1		Clear Zone Maintenance Inc		Lateral Maintenance pay app 1		15,031.01	
	07/31/2024		2		Clear Zone Maintenance Inc		Lateral Maintenance pay app 2		77,908.27	
Total 4139 • Park Lateral Project-Clear Zone									92,939.28	
4138 • Lateral U Project-Blue Goose										
	05/25/2024		1694		Blue Goose Construction LLC		Lateral U Maintenance		120,236.47	
	06/25/2024		02		Blue Goose Construction LLC		Lateral U Maintenance application 2		16,690.28	
	07/25/2024		FL3572-9009.107-5		Blue Goose Construction LLC		Lateral U Maintenance application		92,029.10	
Total 4138 • Lateral U Project-Blue Goose									228,955.85	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

Date	Invoice#	Vendor	Memo	Amount

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 10/30/23 thru 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	
	05/13/2024	PR 05/17/24	Payroll 05/17/2024 04/29/24 thru 05/12/24 - salaries	2,186.93	
	05/29/2024	PR 05/31/24	Payroll 05/31/2024 05/13/24 thru 05/26/24 - salaries	2,186.93	
	06/10/2024	PR 06/14/24	Payroll 06/14/2024 05/27/24 thru 06/07/24 - salaries	2,186.93	
	06/24/2024	PR 06/28/24	Payroll 06/28/2024 6/08/24 thru 06/21/24 - salaries	2,186.93	
	07/05/2024	PR 06/28/24	Payroll 07/12/2024 6/22/24 thru 07/05/24 - salaries	2,186.93	
	07/23/2024	PR 07/26/24	Payroll 07/26/2024 7/6/24 thru 07/19/24 - salaries	2,186.93	
	08/05/2024	PR 08/9/24	Payroll 08/9/2024 7/20/24 thru 08/02/24 - salaries	2,186.93	
	08/19/2024	PR 08/23/24	Payroll 08/23/2024 08/05/24 thru 08/18/24 - salaries	2,186.93	
Total 4111 Labor-Equip Oper				50,627.47	
4121 Payroll Taxes					
	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 10/30/23 thru 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	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

Date		Invoice#		Vendor		Memo		Amount	
05/13/2024		PR 05/17/24				Payroll 05/17/2024 04/29/24 thru 05/12/24 - ER SS&MED liab		167.30	
05/29/2024		PR 05/31/24				Payroll 05/31/2024 05/13/24 thru 05/26/24 - ER SS&MED liab		167.31	
06/10/2024		PR 06/14/24				Payroll 06/14/2024 05/27/24 thru 06/07/24 - ER SS&MED liab		167.30	
	06/24/2024	PR 06/28/24		Payroll 06/28/2024 6/08/24 thru 06/21/24 - ER SS&MED liab	167.30	
	07/05/2024	PR 06/28/24		Payroll 07/12/2024 6/22/24 thru 07/05/24 - ER SS&MED liab	167.30	
	07/23/2024	PR 07/26/24		Payroll 07/26/2024 7/6/24 thru 07/19/24 - ER SS&MED liab	167.29	
	08/05/2024	PR 08/9/24		Payroll 08/9/2024 7/20/24 thru 08/02/24  - ER SS&MED liab	167.30	
	08/19/2024	PR 08/23/24		Payroll 08/23/2024 08/05/24 thru 08/18/24  - ER SS&MED liab	167.30	
Total 4121 Payroll Taxes					3,873.00	
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 10/30/23 thru 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	
	05/13/2024	PR 05/17/24		Payroll 05/17/2024 04/29/24 thru 05/12/24 - FRS ER expense	296.77	
	05/29/2024		Fl Div of Retirement	FRS payment May 2024 (confirm 241490977500)	1,087.12	
	05/29/2024	PR 05/31/24		Payroll 05/31/2024 05/13/24 thru 05/26/24 - FRS ER expense	296.77	
	06/10/2024	PR 06/14/24		Payroll 06/14/2024 05/27/24 thru 06/07/24 - FRS ER expense	296.77	
	06/24/2024	PR 06/28/24		Payroll 06/28/2024 6/08/24 thru 06/21/24 - FRS ER expense	296.77	
	06/30/2024	41018	Fl Div of Retirement	41018 June contributions	724.75	
	07/05/2024	PR 06/28/24		Payroll 07/12/2024 6/22/24 thru 07/05/24 - FRS ER expense	298.08	
	07/23/2024		Fl Div of Retirement	July 41018 July contribution	727.38	
	07/23/2024	PR 07/26/24		Payroll 07/26/2024 7/6/24 thru 07/19/24 - FRS ER expense	298.08	
	08/05/2024	PR 08/9/24		Payroll 08/9/2024 7/20/24 thru 08/02/24 - FRS ER expense	298.08	
	08/19/2024	PR 08/23/24		Payroll 08/23/2024 08/05/24 thru 08/18/24 - FRS ER expense	298.08	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	08/20/2024				Fl Div of Retirement		FRS contribution August		727.38	
Total 4122 State Retirement									15,621.52	
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									2,298.53	
4124 Group Med, Life Ins.										
	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	
	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	
	04/05/2024				aflac		March 2024		78.48	
	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	
	05/01/2024				Blue Cross Blue Shield		May 2024		1,406.45	
	05/06/2024				aflac		April 2024		52.32	
	05/13/2024		PR 05/17/24				Payroll 05/17/2024 04/29/24 thru 05/12/24 - health insurance		-28.95	
	05/29/2024		PR 05/31/24				Payroll 05/31/2024 05/13/24 thru 05/26/24 - health insurance		-28.95	
	06/03/2024				Blue Cross Blue Shield		June 2024		1,561.80	
	06/03/2024				Humana		vision insurance		152.40	
	06/05/2024				aflac		May 2024		52.32	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	06/05/2024				Best Life & Health		Dental insurance		48.66	
	06/10/2024		PR 06/14/24				Payroll 06/14/2024 05/27/24 thru 06/07/24 - health insurance		-28.95	
	06/24/2024		PR 06/28/24				Payroll 06/28/2024 6/08/24 thru 06/21/24 - health insurance		-28.95	
	07/01/2024				Blue Cross Blue Shield		July 2024		1,561.80	
	07/05/2024		PR 06/28/24				Payroll 07/12/2024 6/22/24 thru 07/05/24 - health insurance		-28.95	
	07/23/2024		PR 07/26/24				Payroll 07/26/2024 7/6/24 thru 07/19/24 - health insurance		-28.95	
	08/01/2024				Blue Cross Blue Shield		August 2024		1,561.80	
	08/05/2024		PR 08/9/24				Payroll 08/9/2024 7/20/24 thru 08/02/24 - health insurance		-28.95	
	08/19/2024		PR 08/23/24				Payroll 08/23/2024 08/05/24 thru 08/18/24 - health insurance		-28.95	
	08/31/2024				Blue Cross Blue Shield		Sept 2024		1,561.80	
Total 4124 Group Med, Life Ins.									17,609.53	
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	
	05/29/2024		824658		DEP Storage Tank #6974		vehicular diesel tank registration		25.00	
Total 4132 Supplies & Services									97.23	
4136 Insurance										
	03/18/2024		648550		Guardian		vision, life, and dental 4/15/24 - 4/14/25		2,942.40	
	05/14/2024		1181407		Guardian		refund of premiums - policy cancelled		-2,922.72	
Total 4136 Insurance									19.68	
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	
	04/30/2024		Apr24		Rob Vereen (reimbursement)		mileage for April 2024, 550.4 miles@ $0.67 ($368.77)		368.77	
	06/03/2024		May24		Rob Vereen (reimbursement)		mileage for May 2024, 558.8 miles@ $0.67 ($374.40)		374.40	
	07/01/2024		June 2024		Rob Vereen (reimbursement)		mileage for June 2024, 555 miles@ $0.67 ($371.85)		371.85	
	07/31/2024		July 2024		Rob Vereen (reimbursement)		mileage for July 2024, 495.6 miles@ $0.67 ($332.05)		332.05	
	08/31/2024		Aug 24		Rob Vereen (reimbursement)		mileage for August 2024, 560.6 miles@ $0.67 ($375.60)		375.60	
Total 4137 Transportation									3,665.97	
4100 Ditch Maintenance - Other										
	10/06/2023		CTS73		Cates Tractor Service LLC		canal on 99th St - clean and reshape canal		25,700.00	
	05/13/2024		BG 1692		Blue Goose Construction LLC		park lateral - PL-2 intersection		96,509.91	
Total 4100 Ditch Maintenance - Other									122,209.91	
Total 4100 Ditch Maintenance									645,587.06	
5000 • General Admin										

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
5019 • Conversion Consultant	
10/01/2023		
5599		
Vogel Group		
consulting services October 2023		
7,777.78	
Total 5019 • Conversion Consultant									7,777.78	
5018 • Bank Service Charges										
	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	
	04/30/2024						Service Charge		3.00	
	04/30/2024						Service Charge		38.02	
	05/31/2024						Service Charge		3.00	
	05/31/2024						Service Charge		41.47	
	06/28/2024						Service Charge		3.00	
	06/28/2024						Service Charge		45.25	
	07/31/2024						Service Charge		3.00	
Total 5018 • Bank Service Charges									501.64	
5079 • Postage										
	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	
	05/31/2024		2024-0699		Special District Services		postage		0.64	
	06/30/2024		2024-0824		Special District Services		FedEx		47.33	
	07/31/2024		2024-0949		Special District Services		FedEx		55.45	
	07/31/2024		2024-0949		Special District Services		Postage		1,566.72	
	08/31/2024		2024-1077		Special District Services		FedEx		87.61	
Total 5079 • Postage									2,461.29	
5003 • Miscellaneous										
	10/31/2023		2023-1309		Special District Services		travel - September 2023		168.99	
	11/30/2023		2023-1646		Special District Services		travel		91.05	
	12/31/2023		2023-1897		Special District Services		travel		114.64	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	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	
	05/31/2024		2024-0699		Special District Services		travel		237.85	
	05/31/2024		2024-0699		Special District Services		Publix		10.69	
	06/30/2024		2024-0824		Special District Services		travel		187.60	
	06/30/2024		2024-0824		Special District Services		conference calls		42.52	
	07/31/2024		2024-0949		Special District Services		travel		140.70	
	08/01/2024		adj				Miscellaneous Entry		0.35	
	08/31/2024		2024-1077		Special District Services		travel		234.50	
Total 5003 • Miscellaneous									2,455.85	
5002 • Website management										
	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	
	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	
	05/31/2024		2024-0699		Special District Services		website fee		250.00	
	06/30/2024		2024-0824		Special District Services		website fee		250.00	
	07/31/2024		2024-0949		Special District Services		website fee		250.00	
	08/31/2024		2024-1077		Special District Services		website fee		250.00	
Total 5002 • Website management									2,750.00	
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	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

Date		Invoice#		Vendor		Memo		Amount	
05/13/2024		PR 05/17/24				Payroll 05/17/2024 04/29/24 thru 05/12/24 - payroll fee		46.95	
05/29/2024		PR 05/31/24				Payroll 05/31/2024 05/13/24 thru 05/26/24 - payroll fee		46.95	
06/10/2024		PR 06/14/24				Payroll 06/14/2024 05/27/24 thru 06/07/24 - payroll fee		46.95	
	06/24/2024	PR 06/28/24		Payroll 06/28/2024 6/08/24 thru 06/21/24 - payroll fee	46.95	
	07/05/2024	PR 06/28/24		Payroll 07/12/2024 6/22/24 thru 07/05/24 - payroll fee	46.95	
	07/23/2024	PR 07/26/24		Payroll 07/26/2024 7/6/24 thru 07/19/24 - payroll fee	46.95	
	08/05/2024	PR 08/9/24		Payroll 08/9/2024 7/20/24 thru 08/02/24 - payroll fee	46.95	
	08/19/2024	PR 08/23/24		Payroll 08/23/2024 08/05/24 thru 08/18/24 - payroll fee	46.95	
Total 5091 • Payroll processing fee					1,161.90	
5017 • Management Fee						
	10/31/2023	2023-1309	Special District Services	management fee October 2023	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	
	05/31/2024	2024-0699	Special District Services	Management Fee - May 2024	6,000.00	
	06/30/2024	2024-0824	Special District Services	Management Fee - June 2024	6,000.00	
	07/31/2024	2024-0949	Special District Services	Management Fee - July 2024	6,000.00	
	08/31/2024	2024-1077	Special District Services	Management Fee - August 2024	6,000.00	
Total 5017 • Management Fee					66,000.00	
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	
	04/26/2024	202413123	Carter Associates, Inc	April 2024	5,366.46	
	05/31/2024	202417339	Carter Associates, Inc	May 2024	12,950.44	
	06/28/2024	202420906	Carter Associates, Inc	June 2024	5,043.13	
	08/09/2024	202427538	Carter Associates, Inc	July 2024	10,197.42	
Total 5015 • Engineeering					142,433.94	
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	
	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	
	03/31/2024	3382546	Kulak Rock	legal March 2024	4,002.50	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	05/31/2024		3409818		Kutak Rock		legal May 2024		3,491.00	
	06/20/2024		3409819		Kutak Rock		monthly meetings May 2024		600.00	
	06/30/2024		3423918		Kutak Rock		monthly meetings June 2024		408.50	
	07/31/2024		3437654		Kutak Rock		general representation July 2024		620.00	
	07/31/2024		3437655		Kutak Rock		monthly meetings July 2024		600.00	
Total 5013 • Legal & Professional									16,167.47	
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									16,740.89	
5016 • audit services										
	06/03/2024		25908		Grau and Associates		1st progress payment for 22/23 audit		2,000.00	
	07/01/2024		26105		Grau and Associates		2nd and final progress payment for 22/23 audit		10,000.00	
Total 5016 • audit services									12,000.00	
5053 • Prop Appraiser Fees	
10/02/2023		
2023/2024		
Indian River County Property Appraiser		
property appraiser fees		
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									892.26	
5076 • Licenses, Permits	
10/02/2023		
87952		
Dept of Economic Opportunity		
Special District fee 2023/2024		
175.00	
Total 5076 • Licenses, Permits									175.00	
5077 • Memberships	
10/01/2023		
536		
FASD		
FASD memebership		
2,000.00	
Total 5077 • Memberships									2,000.00	
5078 • Advertising										
	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 LI, Park Lateral & Main Canal Maintenance Contract		229.32	
	03/31/2024		0006334891		Gannett Florida LocaliQ		Notice of Special Board Mtg		123.48	
	04/30/2024		0006396297		Gannett Florida LocaliQ		Notice of Annual LO Mtg & Reg Board Mtg		284.36	
	05/31/2024		0006463553		Gannett Florida LocaliQ		REVISED FY 23/24 Mtg Schedule		147.04	
	06/30/2024		0006523092		Gannett Florida LocaliQ		Notice of PH & Reg Board Mtg		255.40	
	07/26/2024		0006582952		Gannett Florida LocaliQ		Notice of Special Board Mtg		119.60	
Total 5078 • Advertising									1,433.60	
5082 • Maint Bldg & Grounds										
	10/01/2023		2023-10-01		Herrera Lawn Care		monthly lawn care		140.00	
	10/12/2023		001931		Red Services Solutions		office cleaning		100.00	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	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	
	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	
	05/01/2024		2024-05-01		Herrera Lawn Care		monthly lawn care		140.00	
	05/02/2024		003763		Red Services Solutions		office cleaning		100.00	
	05/14/2024		003834		Red Services Solutions		office cleaning		100.00	
	05/20/2024		56585564		Stark Exterminators		interior and exterior service		41.00	
	06/01/2024		2024-06-01		Herrera Lawn Care		monthly lawn care		140.00	
	06/26/2024		225073-0001		Red Services Solutions		office cleaning		125.00	
	07/01/2024		2024-07-01		Herrera Lawn Care		monthly lawn care		140.00	
	07/05/2024		57449747		Stark Exterminators		interior and exterior service		41.00	
	08/01/2024		2024-08-01		Herrera Lawn Care		monthly lawn care		160.00	
	08/01/2024		107512		Be Safe Security Alarms		central station monitoring 8/24 - 7/25		360.00	
Total 5082 • Main! Bldg & Grounds									3,548.00	
5083 • Utilities										
	10/06/2023		85682-24037 1023		FPL		85682-24037 09/07/23- 10/07/23		184.30	
	10/10/2023		287326384239X1018202		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		287326384239X1118202		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		287326384239X1218202		AT&T (287326384239)		wireless 12/11/23 - 01/10/24		70.78	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	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	
	01/06/2024		85682-24037		FPL		85682-24037 12/05/23 - 01/05/24		145.80	
	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	
	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	
	04/21/2024		326232638		AT&T (326232638)		internet		96.30	
	04/25/2024		9204519517		City of Fellsmere		water usage and stormwater fee		35.80	
	05/07/2024		85682-24037 0524		FPL		85682-24037 04/05/2024 - 04/0712024		165.45	
	05/10/2024		287326384239X0518202		AT&T (287326384239)		wireless 05/11/24 - 06/10/24		74.31	
	05/21/2024		326232638		AT&T (326232638)		internet		96.30	
	05/29/2024		9204519517		City of Fellsmere		water usage and stormwater fee		41.74	
	06/06/2024		85682-24037 0624		FPL		85682-24037 05/0712024 - 06/06/2024		206.86	
	06/10/2024		287326384239X0618202		AT&T (287326384239)		wireless 06/11/24 - 07/10/24		74.31	
	06/21/2024		326232638		AT&T (326232638)		internet		96.30	
	06/27/2024		9204519517		City of Fellsmere		water usage and stormwater fee		75.97	
	07/08/2024		85682-24037 0724		FPL		85682-24037 06/06/2024 - 07/08/2024		225.56	
	07/10/2024		287326384239X0718202		AT&T (287326384239)		wireless 07/11/24 - 08/10/24		74.34	
	07/21/2024		326232638		AT&T (326232638)		internet		96.30	
	07/31/2024		9204519517		City of Fellsmere		water usage and stormwater fee		29.86	
	08/06/2024		ACH		AT&T		account# 8310013105966		301.55	
	08/06/2024		85682-24037 0824		FPL		85682-24037 07/08/2024 - 08/06/2024		163.52	
	08/10/2024		287326384239X0818202		AT&T (287326384239)		wireless 08/11/24 - 09/10/24		74.34	
	08/21/2024		326232638		AT&T (326232638)		internet		96.30	
Total 5083 • Utilities									5,120.39	
5086 • Telephone										
	10/07/2023		9541363802		AT&T (831-001-2595 734)		10/7/23 - 11/6/23		109.24	
	11/07/2023		831-001-2595 734		AT&T (831-001-2595 734)		1117/23 - 12/6/23		109.24	
	12/07/2023		9509825802		AT&T (831-001-2595 734)		12/7/23 - 01/6/24		109.24	

Fellsmere Water Control District
Expenditures
October 2023 through August 2024

	Date		Invoice#		Vendor		Memo		Amount	
	01/07/2024		5185985804		AT&T (831-001-2595 734)		0117124 - 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)		0317124 - 04/06/24		109.29	
	04/07/2024		8350929805		AT&T (831-001-2595 734)		0417124 - 05/06/24		217.81	
	06/17/2024		5768860902		AT&T (831-001-2595 734)		617124 - 07106/24		107.65	
	07/07/2024		8070591900		AT&T (831-001-2595 734)		717124 - 08/06/24		219.71	
	08/07/2024		7640392904		AT&T (831-001-2595 734)		817124 - 09/06/24		224.12	
Total 5086 • Telephone									1,424.83	
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	
	05/31/2024		2024-0699		Special District Services		copier charges		7.50	
	06/30/2024		2024-0824		Special District Services		copier charges		65.10	
	06/30/2024		2024-0824		Special District Services		meeting books		28.00	
	07/31/2024		2024-0949		Special District Services		copier charges		889.50	
	07/31/2024		2024-0949		Special District Services		mailouts		470.00	
	08/31/2024		2024-1077		Special District Services		copier charges		40.65	
	08/31/2024		2024-1077		Special District Services		meeting books		28.00	
Total 5090 • Office Supplies									1,962.01	
Total 5000 • General Admin									288,806.85	
Total Expenditures									1,075,658.43	

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	16	Indian River County Tax Collector	05/31/24	NAVTaxes	$	9,243.52	$	211.01			$	9,454.53	$	9,454.53	$	9,454.53	
20	17	Indian River County Tax Collector	06/28/24	NAV Taxes/Interest	$	4,676.12	$	140.28			$	4,816.40	$	4,816.40	$	4,816.40	
21	18	Indian River County Tax Collector	06/28/24	NAV Taxes/Interest	$	12,006.14	$	575.11			$	12,581.25	$	12,581.25	$	12,581.25	
22									$			
23									$			
24									$			
25									$			
26									$			
					$	567,018.00	$ 1,126.16	$	(3,300.00)	$ (19,142.38)	$	545,797.19	$  568,144.16	$	545,797.19	

Discount	Collector	Fee)

$	567,018.00			Note: $529,849 is 2023/2024 Budgeted	
$	1,126.16		$	545,797.19	assessments before discounts and fees.	
$	(568,144.16)		$  (545,797.19)	$497,950 is 2023/2024 Budgeted	
$		
$	assessments after discounts and fees.