FELLSMERE WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Landowners’ Meeting & Regular Board Meeting May 12, 2026
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 Community Center 56 N. Broadway Street Fellsmere, Florida 32948 LANDOWNERS’ MEETING May 12, 2026
5:30 p.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 22, 2025 Landowners’ Meeting Minutes	Page 5
Election of Supervisors
Determine Number of Voting Units Represented or Assigned by Proxy	Page 8
Nomination of Supervisors
Casting of Ballots	Page 9
Ballot Tabulation and Result
Other Business
Receive Treasurer’s Report…	Page 10
Receive Engineer’s Report…	Page 11
Landowners’ Comments
Adjourn

Publication Date 2026-04-22

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 12, 2026, at 5:30 p.m. in the Fellsmere Community Center located at 56 North Broadway 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 04/15/26 & 04/22/26 TCN12210498

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.

Landowners’ Meeting
May 22, 2025 MINUTES
Call to Order occurred at approximately 6:15pm due to delays in registering landowners.
District Manager (DM) opened Landowners’ meeting and provided overview of meeting purpose – to elect one member to vacancy on the Board and to report on the business of the District. DM also noted that the reports are located on the table along with the voting procedures. DM noted that the reports on the business of the District include the Manager’s Report, the Engineer’s Report and the Financial Report.
Proof of Publication Indian River Press Journal was noted by District Manager (DM) to have occurred on 5/1/2024 & 5/8/2024 and the afidavit is in his ofice.
Adoption of Election Procedures
DM requested a motion from the floor to approve the voting procedures that are on the table and asked if everyone had an opportunity to review them and that extra copies are available. DM went over general outline of voting procedures and requested a motion from the floor to approve the voting procedures. A motion and second was provided by landowners present. All present voted yes. DM reminded landowners that it was the voting procedures on the table that were approved.
Designation of Chair for Landowners Meeting
DM then requested a motion from the floor to approve the DM as Chair of the meeting. A motion and second was provided by landowners present. All present voted yes.
Designation of Secretary for Landowners’ Meeting
DM then indicated that he would also serve as the Secretary of the meeting and requested if there was any opposition to this assignment. Hearing none, DM was appointed as Secretary of the landowners’ meeting.
Designation of District Attorney as Election Teller
DM noted that with Attorney not present, two Landowners would serve as the tellers.
Appointment of Two Additional Election Tellers
DM requested a motion to approve to members of the landowners present to serve as tellers assisting in the DM count the ballot. Donna McCall and Carol Moore were nominated as tellers. A motion and second was provided by landowners present. All present voted yes.
Approval of Minutes
May 11, 2024 Landowners’ Meeting Minutes
Page 1 of 3

11

DM requested a motion to approve last year’s landowners’ minutes. A motion and second was provided by landowners present. All present voted yes.

DM then noted that for the purpose of the minutes for this meeting, names of those who made and seconded motions would not be in minutes if names are not provided. If names are desired, they should be stated at the time.

Question raised as to when will the new Supervisor be sworn in since the Attorney was not present. DM indicated that it would be at the next Board of Supervisor meeting.
Election of Supervisors
Tellers Determine Number of Voting Units Present or Assigned by Proxy
DM determined the number of voting shares present which serves as the tellers report. A total of 19,252 voting shares are present in-person and by proxy. Proxies will be verified after the meeting. After some landowners indicate that their proxies are not noted on the sign in form that was used to tally the voting shares, the DM allowed the landowners to adjust their sign-in shares and a new voting total was reported as 19,725. DM then requested a motion to approve the revised teller’s report. A motion and second was provided by landowners present. All present voted yes.
Nomination of Supervisors
DM then summarized what has occurred to this point and indicated that it is now time to nominate landowners and further indicated that any landowner can be nominated whether present or not.
Grant Danskin was nominated from the floor. A landowner requested a point of order believing the voting procedures required the nominee to be present. DM indicated the the voting procedures were revised since the restriction for nominee to be present was not required by law. Tim Dooley was nominated from the floor. Hearing no other nominations, the nominations were closed.
Casting of Ballots
DM requested the votes be cast by placing the ballots in the box face down. Votes were cast and then counted by the tellers.
Ballot Tabulation by Tellers
DM announced unoficial results as 18,103 votes cast from Tim Dooley and 1,445 votes cast for Grant Danskin. The next Supervisor will be Tim Dooley.
Certification of Results
Various questions from landowners were asked about the election results and voting method (one-acre, one-vote) and the qualifications of Tim Dooley. Other landowners expressed concerns regarding outside employment of the DM. Another landowner indicated that the landowner meeting notice sent to the landowners should have also been in Spanish given the large Spanish speaking
Page 2 of 3

12

population in Fellsmere. Landowners expressed displeasure over the voting procedure rule change that did not require nominee to be present.

Some comments and questions were not recorded due to sensitivity of microphone.

A Landowner asked when voting procedures were amended. DM indicated the week of the meeting. Another landowner spoke that continued conversations on this matter were fruitless and that private motions are in process to amend the voting process by petition through the legislature regarding the one-acre, one-vote.

Hearing no formal objection to the vote, Tim Dooley was announced as the next Supervisor of the district.
Other Business
DM then noted that the reports listed below of the business of the district were on the table and welcomed all to take a copy.
Receive Treasurer’s Report
Receive Engineer’s Report
Receive District Manager’s Report
Landowners’ Comments
The DM asked if their were any other business of the landowners. Being none, the meeting was adjourned.
Adjourn
Meeting was adjourned at around 7:15pm.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Page 3 of 3

13

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 12, 2026 at 5:30 p.m. at the Fellsmere Community Center, 56 North Broadway 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 (2026), 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 12, 2026

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:

RECEIVE TREASURER’S REPORT

TO BE DISTRIBUTED UNDER SEPARATE COVER

RECEIVE ENGINEER’S REPORT

TO BE DISTRIBUTED UNDER SEPARATE COVER

AGENDA FELLSMERE
WATER CONTROL DISTRICT
Fellsmere Community Center 56 N. Broadway Street Fellsmere, Florida 32948
REGULAR BOARD MEETING
May 12, 2026
5:30 P.M.

Call to Order and Pledge of Allegiance
Proof of Publication…	Page 13
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
Approval of Minutes
1.  March 10, 2026 Regular Board Meeting…	Page 14
Consent Agenda
Old Business
New Business
Consider Approval of Interlocal Agreement between the District and Indian River County
Board of County Commissioners…	Page 17
Discussion of Maintenance Work Until 10/1/2026
Consider Resolution No. 2026-01 – Adopting Fiscal Year 2026/2027 Proposed Budget…	Page 23
Administrative Matters
Financial Report…	Page 45
Attorney
a. Update on Legislative Action to Split the District
Engineer
Manager
Comments from the Public
Board Member Comments
Adjourn

Publication Date 2026-04-22

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 12, 2026, at 5:30 p.m. in the Fellsmere Community Center located at 56 North Broadway 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 04/15/26 & 04/22/26 TCNl 2210498

FELLSMERE WATER CONTROL DISTRICT REGULAR BOARD MEETING MINUTES MARCH 10, 2026

CALL TO ORDER

The Regular Board Meeting of the Fellsmere Water Control District (“District”) of March 10, 2026, was called to order at 5:31 p.m. in the Fellsmere City Hall Auditorium located at 22 S. Orange Street, Fellsmere, Florida 32948.

PROOF OF PUBLICATION

Proof of publication was presented that showed notice of the Regular Board Meeting had been published in the Indian River Press Journal on June 6, 2025, as legally required.

ESTABLISH QUORUM

Mr. Sakuma stated that the attendance of Supervisors Greg Nelson, Tim Dooley, and Steve Parentela 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.; Seth Behn of Lewis Longman and Walker; John Boyer, P.E. of Bowman Consulting Group LTD.
ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

APPROVAL OF MINUTES

February 3, 2026, Special Board Meeting
Mr. Dooley requested an edit to the draft minutes with respect to the “consent” items. Mr. Parentela made a motion, seconded by Mr. Dooley, approving the February 3, 2026, Special Board Meeting minutes, as amended during today’s meeting. The motion passed unanimously.
CONSENT AGENDA
There were no Consent items to come before the Board.

OLD BUSINESS

Update on Ditch Conditions

Mr. Parentela stated that the new Superintendent of Plant Operations (Alan Clarke) for the District started on February 9, 2026. He introduced Mr. Clarke, who was present, as well as provided some of Mr. Clarke’s previous work history.

Page 1 of 3

Mr. Parentela advised that ditches had been cleared from the east end to a canal, and the process was still ongoing. With the assistance of Mr. Clarke, 4.89 miles of ditches have been cleared since February 9th. Mr. Parentela stated that he was in the process of working on a more efficient maintenance reporting system and a report would be provided from Mr. Clarke at the May 12, 2026, Regular Board Meeting.

NEW BUSINESS

Report on Sub Lateral Maintenance Contract on any Work Performed and Planned to be Performed Under the Approved Sub Lateral Maintenance Contract

There was a Board consensus on this item to hold further maintenance until at least June 2026, when the “tortoise hold” expires. It will be re-evaluated at that time.

Update on Permit Applications

Kentucky Stormwater Greenway – Not issued (under review)
The Point Surf Park – Not issued (under review)
Marian Estates – Not issued (under review)
O’Reilly Auto – As-Built received (closing out)
Update on Project Status

New Business item #3 was covered during Old Business.

Discussion Regarding Supervisor Cellphones

Mr. Parentela suggested issuing a cell phone or providing a cell phone allowance to Mr. Clarke. Mr. Nelson and Mr. Dooley agreed. After Board discussion, Mr. Parentela made a motion, seconded by Mr. Nelson, approving a cell phone allowance to Mr. Clarke in the amount of $45 per month to be retroactive to February 2026. The motion passed unanimously.

Discussion Regarding Fiscal Year 2026/2027 Budget

There was a consensus of the Board to wait until the May 12, 2026, Regular Board Meeting to introduce the FY26/27 Proposed Budget.
Discussion of April Workshop Meeting
There was a consensus of the Board to cancel the April Workshop. If a Workshop is required prior to the scheduled May meeting, the Board may call a Special Workshop.

ADMINISTRATIVE MATTERS
Attorney
a.  Update on Legislative Action to Split the District

Mr. Behn advised that the two bills (HB 4093 & HB 4095), were scheduled to be on the local Senate calendar on March 11, 2026. If the bills pass in the Senate, the next steps would be to coordinate with the Governor’s Office.

Engineer

Mr. Boyer had no further updates for the Board.

Manager

Mr. Sakuma reminded the Board to file their 2025 Form 1 – Statement of Financial Interests no later than July 1, 2026.

COMMENTS FROM THE PUBLIC

There were no comments from the public.

BOARD MEMBERS COMMENTS

Mr. Nelson – expressed that Mr. Parentela had been doing a great job. Mr. Parentela – expressed that Mr. Clarke had been doing a good job.
ADJOURNMENT
There being no further business to come before the Board, Mr. Dooley made a motion to adjourn, seconded by Mr. Parentela. The meeting was adjourned at 6:05 p.m. There were no objections.

Secretary/Assistant Secretary	President/Vice-President

Interlocal Agreement

Between Fellsmere Water Control District and Indian River County Board of County Commissioners
This interlocal Agreement (“Agreement”) is entered into pursuant to Section 163.01, Florida Statutes, by and between the Fellsmere Water Control District, a public entity organized under the laws of the State of Florida (“FWCD”), and the Indian River County Board of County Commissioners, the governing body of Indian River County, Florida (“County”).

Recitals

WHEREAS the Florida Legislature passed HB 4093 (2026 Legislative Session) (the “FWCD Act”), providing for the contraction of its boundaries, and the dissolution, transfer, or restructuring of certain functions, assets, and responsibilities of the Fellsmere Water Control District to Indian River County as a new and separate dependent district (the “Dependent Fellsmere Water Control District”); and
WHEREAS the FWCD Act was approved by the Governor and is scheduled to become efective on October 1, 2026 (“Efective Date”); and

WHEREAS the parties desire to provide for the orderly transition, transfer of assets, continuation of services, and operational protocols during the interim period between legislative approval and the Efective Date; and
WHEREAS the parties are authorized to enter into this Agreement pursuant to Section 163.01, Florida Statues (Florida Interlocal Cooperation Act.)
NOW, THEREFORE, in consideration of the mutual conversation herein, the parties agree as follows:
Section 1. Purpose

The purpose of this Agreement is to:

Document the transfer of identiﬁed assets, liabilities, records, contracts, and operational responsibilities from FWCD to the County;
Establish operational protocols during the Interim Period (deﬁned below);
Ensure continuity of services, regulatory compliance, insurance coverage, and ﬁnancial accountability;

Provide a framework for full assumption of responsibilities within the remaining boundary of the Dependent Fellsmere Water Control District by the County on October 1, 2026.
Acknowledge that the new Dependent Fellsmere Water Control District is a separate entity from FWCD and it is not liable for any damages, claims, suits, liabilities losses and expenses accrued prior to October 1, 2026.

Section 2. Term

This Agreement shall take effect upon execution by both parties and shall remain in effect until:

October 1, 2026, for interim operational provisions; and
Completion of all asset transfers and reconciliation activities as described herein.
Section 3. Deﬁnitions

Act – HB 4093 (2026), as approved by the Florida Legislature and signed into law.

Efective Date – October 1, 2026.

Interim Period – The period between the date of legislative approval of the Act and September 30, 2026.
Assets – Real property falling within the boundary of the Dependent Fellsmere Water Control District, along with all personal property, equipment, vehicles, accounts, contracts, permits, intellectual property, and any other tangible or intangible property held by FWCD, with the exception of any ﬁxtures or water control facilities not within the boundaries of the dependent district.
Liabilities – The Dependent Fellsmere Water Control District shall not be liable for any damages, claims, suits, liabilities losses and expenses accrued prior to October 1, 2026.
Section 4. Transfer of Assets

Asset Inventory

Upon execution of this agreement, which will occur on the date HB 4093 passed out of the Florida Legislature and is transmitted to the desk of Governor Ron DeSantis for signature, establishing the Fellsmere Water Control District a dependent district under the governance of the Indian River County Board of County Commissioners as of

October 1, 2026; the FWCD shall provide a comprehensive inventory of all Assets to be transferred. Those assets are expected to include:
Real Property

All real property and easements owned by the FWCD falling within the established boundary of the Dependent Fellsmere Water Control District shall be conveyed to the County by quit claim deed or other appropriate instrument effective October 1, 2026, or as soon thereafter as practicable.

Personal Property

Title to all equipment, vehicles, and tangible personal property, with the exception of any ﬁxtures or water control facilities lying outside of the established boundary of the Dependent Fellsmere Water Control District shall transfer to the County on the Effective Date (October 1, 2026), or as soon thereafter as practicable.
Financial Assets

All bank accounts, reserve accounts, and investment accounts shall be reconciled as of the date the bill is sent to the Governor’s Desk for signature, and balances transferred to a County-designated account on October 1, 2026, or as soon thereafter as practicable.

Records

All official records, including ﬁnancial, operational, contractual, legal, and public records, shall be delivered to the County prior to the Effective Date of October 1, 2026, in compliance with Chapter 119, Florida Statutes.
Section 5. Liabilities and Obligations

Assumption of Liabilities
The FWCD warrants that as of the date of this agreement there are no known outstanding claims or suits and agrees that the Dependent Fellsmere Water Control District shall not be liable for any damages, claims, suits, liabilities, losses and/or expenses accrued prior to October 1, 2026. FWCD shall maintain insurance coverage in full force and effect through the Effective Date.

Pending Claims

The FWCD warrants that as of the date of this agreement there are no known pending claims, litigation, audits, or investigations. The parties recognize that the Dependent Fellsmere Water Control District will be a new separate entity and that it shall not be liable for any damages, claims, suits, liabilities, losses and/or expenses accrued prior to October 1, 2026. FWCD shall maintain insurance coverage in full force and effect through the Effective Date.
Indemniﬁcation

To the extent permitted by Florida Law and subject to sovereign immunity limitations under Section 768.28, Florida Statutes, each party shall be responsible for its own acts and omissions.

Section 6. Interim Operational Protocols
During the Interim Period:

Governance – FWCD shall continue operations consistent with existing policies and statutory authority until the Effective Date, utilizing the contract with SDS for general governmental services and Tradesman for the purpose of regular ditch cleaning, but not to exceed, 4500 hours on the leased excavator.
Insurance – FWCD shall maintain governmental insurance coverage through the Effective Date.
Material Changes – FWCD shall not incur new long-term debt, dispose of major assets, or enter contracts or utilize the existing contract with Triple D Land Clearing and Development, LLC without written approval from the County.
Budget Oversight – Monthly ﬁnancial statements shall be provided to the County from the date of legislative passage to the Effective Date of October 1, 2026.
Coordination Meetings – The parties shall conduct transition coordination meetings every two weeks until the Effective Date.
Public Communications – All public communications regarding transition shall be coordinated between the parties to ensure consistency and transparency.
Section 7. Financial Reconciliation

A ﬁnal ﬁnancial reconciliation shall be completed within sixty (60) days following the Effective Date, including:
Audit of accounts.
Settlement of outstanding receivables and payables.
Transfer of restricted funds consistent with statutory limitations.

Section 8. Dispute Resolution

The parties agree to attempt good faith resolution of any disputes arising under this Agreement. If unresolved, disputes shall be addressed through mediation prior to any legal action.

Section 9. Amendment

This Agreement may be amended only by written instrument executed by both parties.
Section 10. Severability

If any provision is determined to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

Section 11. Filing
This Agreement shall be ﬁled with the Clerk of the Circuit Court of Indian River County pursuant to Section 163.01(11), Florida Statutes.

Remainder of Page Intentionally Blank – Signature Page Follows

Execution

IN WITNESS WHEREOF, the parties have executed this Agreement as of the dates written below:
HB 4093/4095 efective Date. 	

Fellsmere Water Control District

Name:		 Title:		 Date:	 	

Indian River County Board of County Commissioners

Name:		 Title:		 Date:	 	

ATTEST:	
Clerk of Court

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FELLSMERE WATER CONTROL DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 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 2026/2027 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 2026/2027 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for 	, 2026 at 5:30 p.m. at Fellsmere Community Center, 56 North Broadway Street, Fellsmere, Florida 32948 for the purpose of receiving public comments on the Proposed Fiscal Year 2026/2027 Budget.

PASSED, ADOPTED and EFFECTIVE this 12th day of May, 2026.

ATTEST:	FELLSMERE WATER
CONTROL DISTRICT

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

Fellsmere Water Control District
Scenario #1 - $39.38 Per Acre Proposed Budget
Fiscal Year 2026/2027 October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

PROPOSED MAINTENANCE BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED MAINTENANCE BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2026/2027
BUDGET	
Tax Revenue	466,681	
Revenue Other	10,000	
Direct Bill	0	
SJRWMD Penalty Payments	0	
Reserves For Operations	0	
Interest Income	15,120	
TOTAL REVENUES	491,801	
		
ADMINISTRATIVE EXPENDITURES		
Conversion Consultant	0	
Legal and Professional	25,000	
Management Fees	42,000	
Audit Fees	12,600	
Engineering	25,000	
Website Management	3,000	
Office Supplies	1,800	
Miscellaneous	2,500	
Bank Service Charges	760	
Postage	4,300	
Insurance - Admin	17,842	
Transportation - Admin	1,600	
Licenses/Permits	250	
Memberships	2,000	
Legal Advertising	2,100	
Maintenance Buildings & Grounds	5,700	
Utilities	2,000	
Telephone	2,500	
Payroll Processing Fee	0	
Property Taxes	950	
Property Appraiser Fees	1,800	
Annual Assesment Roll	500	
District Reorganization	0	
Labor/State Retirement/Group Medical Ins	0	
TOTAL ADMINISTRATIVE EXPENDITURES	154,202	
		
TOTAL MAINTENANCE EXPENDITURES	309,598	
		
TOTAL EXPENDITURES	463,800	
		
BALANCE	28,001	
		
Tax Collector Fee	(9,334)	
Discounts For Early Payments	(18,667)	
		
EXCESS/ (SHORTFALL)	0	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	0	

PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2026/2027
BUDGET	
MAINTENANCE EXPENDITURES		
Contract Services		
Canal Aerial Spraying	0	
Canal Maintenance	0	
Sublateral Spraying	0	
Contract/Mechanical - Lease	95,000	
Canal Mowing	0	
Sublateral Mowing	26,000	
Contract Sublateral Maintenance	14,298	
Sublateral Tree Maintenance	0	
Canal Tree Maintenance	0	
Water Testing	3,000	
Contract Services Subtotal	138,298	
		
Ditch Maintenance		
Equipment R & M	7,000	
Supplies/Services	2,700	
Gas & Oil - Maint.	9,000	
Insurance - Maint.	600	
Transportation - Maint.	2,000	
Contingency	0	
Ditch Maintenance Subtotal	21,300	
		
Maintenance Personnel - East		
Contract Labor	150,000	
Labor/Equipment Operations	0	
Payroll Taxes - Maint.	0	
State Retirement - Maint.	0	
Workers Comp - Maint.	0	
Group Med/Life Insurance - Maint.	0	
Maintenance Personnel East Subtotal	150,000	
		
TOTAL MAINTENANCE EXPENDITURES	309,598	

DETAILED PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
Tax Revenue	821,342	760,677	466,681	Expenditures Less Permits & Interest /.94-11,850.71 Acres	
Revenue Other	16,129	64,000	10,000	Permits (Estimate)	
Direct Bill	0	59,232	0		
SJRWMD Penalty Payments	0	10,300	0		
Reserves For Operations	0	100,000	0		
Interest Income	13,702	12,000	15,120	Projected Interest	
TOTAL REVENUES	$	851,173	$	1,006,209	491,801		
					
ADMINISTRATIVE EXPENDITURES					
Conversion Consultant	0	0	0		
Legal and Professional	53,822	30,000	25,000		
Management Fees	2,000	0	42,000	SDS Agreement/12 Meetings Per Year	
Audit Fees	12,200	12,400	12,600		
Engineering	26,419	14,000	25,000		
Website Management	8,673	1,380	3,000	SDS Agreement	
Office Supplies	2,843	2,000	1,800		
Miscellaneous	1,788	1,000	2,500		
Bank Service Charges	891	720	760	Charged By PNC	
Postage	4,408	2,400	4,300		
Insurance - Admin	17,142	17,500	17,842	Insurance Estimate	
Transportation - Admin	1,806	3,600	1,600	Decreased To Florida Rate - $.45 Per Mile	
Licenses/Permits	249	175	250		
Memberships	2,000	2,000	2,000	Includes FASD	
Legal Advertising	2,317	1,200	2,100	Could Be Higher WithWater Control Plan Meetings	
Maintenance Buildings & Grounds	12,186	5,700	5,700		
Utilities	2,167	3,400	2,000	FPL/Water	
Telephone	2,419	2,300	2,500	Phones/Internet/Firewall	
Payroll Processing Fee	0	624	0		
Property Taxes	936	965	950		
Property Appraiser Fees	1,800	1,800	1,800		
Annual Assesment Roll	0	0	500	SDS Agreement	
District Reorganization	0	50,000	0		
Labor/State Retirement/Group Medical Ins	185,275	181,730	0	No Longer Required With Tradesman	
TOTAL ADMINISTRATIVE EXPENDITURES	341,341	334,894	154,202		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	309,598		
					
TOTAL EXPENDITURES	$	751,077	$	963,254	463,800		
					
BALANCE	$	100,096	$	42,955	28,001		
					
Tax Collector Fee	$	(1,501)	$	(14,319)	(9,334)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	$	(24,991)	$	(28,637)	(18,667)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		

DETAILED PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
MAINTENANCE EXPENDITURES					
Contract Services					
Canal Aerial Spraying	0	40,000	0		
Canal Maintenance	235,804	0	0		
Sublateral Spraying	0	95,000	0		
Contract/Mechanical - Lease	12,147	93,000	95,000	Estimated Cost	
Canal Mowing	55,250	40,000	0	Estimated For Less Canal Distrance	
Sublateral Mowing	0	102,000	26,000	3 Passes Per Cycle	
Contract Sublateral Maintenance	0	100,000	14,298	Contracted Work	
Sublateral Tree Maintenance	0	35,000	0		
Canal Tree Maintenance	0	25,000	0		
Water Testing	2,971	2,500	3,000		
Contract Services Subtotal	306,172	532,500	138,298		
					
Ditch Maintenance					
Equipment R & M	4,066	7,000	7,000	Excator Maintenance	
Supplies/Services	529	2,500	2,700		
Gas & Oil - Maint.	11,072	7,000	9,000	Estimated - Increased Fuel Costs	
Insurance - Maint.	561	600	600	Above Ground Fuel Tank Insurance	
Transportation - Maint.	2,366	1,800	2,000	Paid At Florida Rate	
Contingency	0	0	0		
Ditch Maintenance Subtotal	18,594	18,900	21,300		
					
Maintenance Personnel - East					
Contract Labor	57,582	76,960	150,000	Tradesmen International	
Labor/Equipment Operations	0	0	0	Included In Tradesman Contract Labor	
Payroll Taxes - Maint.	4,405	0	0	Included In Tradesman Contract Labor	
State Retirement - Maint.	7,901	0	0	Included In Tradesman Contract Labor	
Workers Comp - Maint.	0	0	0	Included In Tradesman Contract Labor	
Group Med/Life Insurance - Maint.	15,082	0	0	Included In Tradesman Contract Labor	
Maintenance Personnel East Subtotal	84,970	76,960	150,000		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	309,598		

Fellsmere Water Control District Assessment Comparison

Fiscal Year	Fiscal Year
2025/2026	2026/2027
Assessment	Projected Assessment
	Per Unit			Per Unit	

Assessments (Per Acre Rate)	$

39.38	$

39.38

* Assessments Include the Following :	 4% Discount for Early Payments
And County Tax Collector Fee And County Property Appraiser Fee

 District Information:		 Units (One Unit = 1 Acre)	11,850.71

Fellsmere Water Control District
Scenario #2 - $49.90 Per Acre Proposed Budget
Fiscal Year 2026/2027 October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

PROPOSED MAINTENANCE BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED MAINTENANCE BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2026/2027
BUDGET	
Tax Revenue	591,350	
Revenue Other	10,000	
Direct Bill	0	
SJRWMD Penalty Payments	0	
Reserves For Operations	0	
Interest Income	15,120	
TOTAL REVENUES	616,470	
		
ADMINISTRATIVE EXPENDITURES		
Conversion Consultant	0	
Legal and Professional	25,000	
Management Fees	42,000	
Audit Fees	12,600	
Engineering	25,000	
Website Management	3,000	
Office Supplies	1,800	
Miscellaneous	2,500	
Bank Service Charges	760	
Postage	4,300	
Insurance - Admin	17,842	
Transportation - Admin	1,600	
Licenses/Permits	250	
Memberships	2,000	
Legal Advertising	2,100	
Maintenance Buildings & Grounds	5,700	
Utilities	2,000	
Telephone	2,500	
Payroll Processing Fee	0	
Property Taxes	950	
Property Appraiser Fees	1,800	
Annual Assesment Roll	500	
District Reorganization	0	
Labor/State Retirement/Group Medical Ins	0	
TOTAL ADMINISTRATIVE EXPENDITURES	154,202	
		
TOTAL MAINTENANCE EXPENDITURES	426,787	
		
TOTAL EXPENDITURES	580,989	
		
BALANCE	35,481	
		
Tax Collector Fee	(11,827)	
Discounts For Early Payments	(23,654)	
		
EXCESS/ (SHORTFALL)	0	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	0	

PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2026/2027
BUDGET	
MAINTENANCE EXPENDITURES		
Contract Services		
Canal Aerial Spraying	0	
Canal Maintenance	0	
Sublateral Spraying	0	
Contract/Mechanical - Lease	95,000	
Canal Mowing	25,000	
Sublateral Mowing	52,000	
Contract Sublateral Maintenance	80,487	
Sublateral Tree Maintenance	0	
Canal Tree Maintenance	0	
Water Testing	3,000	
Contract Services Subtotal	255,487	
		
Ditch Maintenance		
Equipment R & M	7,000	
Supplies/Services	2,700	
Gas & Oil - Maint.	9,000	
Insurance - Maint.	600	
Transportation - Maint.	2,000	
Contingency	0	
Ditch Maintenance Subtotal	21,300	
		
Maintenance Personnel - East		
Contract Labor	150,000	
Labor/Equipment Operations	0	
Payroll Taxes - Maint.	0	
State Retirement - Maint.	0	
Workers Comp - Maint.	0	
Group Med/Life Insurance - Maint.	0	
Maintenance Personnel East Subtotal	150,000	
		
TOTAL MAINTENANCE EXPENDITURES	426,787	

DETAILED PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
Tax Revenue	821,342	760,677	591,350	Expenditures Less Permits & Interest /.94-11,850.71 Acres	
Revenue Other	16,129	64,000	10,000	Permits (Estimate)	
Direct Bill	0	59,232	0		
SJRWMD Penalty Payments	0	10,300	0		
Reserves For Operations	0	100,000	0		
Interest Income	13,702	12,000	15,120	Projected Interest	
TOTAL REVENUES	$	851,173	$	1,006,209	616,470		
					
ADMINISTRATIVE EXPENDITURES					
Conversion Consultant	0	0	0		
Legal and Professional	53,822	30,000	25,000		
Management Fees	2,000	0	42,000	SDS Agreement/12 Meetings Per Year	
Audit Fees	12,200	12,400	12,600		
Engineering	26,419	14,000	25,000		
Website Management	8,673	1,380	3,000	SDS Agreement	
Office Supplies	2,843	2,000	1,800		
Miscellaneous	1,788	1,000	2,500		
Bank Service Charges	891	720	760	Charged By PNC	
Postage	4,408	2,400	4,300		
Insurance - Admin	17,142	17,500	17,842	Insurance Estimate	
Transportation - Admin	1,806	3,600	1,600	Decreased To Florida Rate - $.45 Per Mile	
Licenses/Permits	249	175	250		
Memberships	2,000	2,000	2,000	Includes FASD	
Legal Advertising	2,317	1,200	2,100	Could Be Higher WithWater Control Plan Meetings	
Maintenance Buildings & Grounds	12,186	5,700	5,700		
Utilities	2,167	3,400	2,000	FPL/Water	
Telephone	2,419	2,300	2,500	Phones/Internet/Firewall	
Payroll Processing Fee	0	624	0		
Property Taxes	936	965	950		
Property Appraiser Fees	1,800	1,800	1,800		
Annual Assesment Roll	0	0	500	SDS Agreement	
District Reorganization	0	50,000	0		
Labor/State Retirement/Group Medical Ins	185,275	181,730	0	No Longer Required With Tradesman	
TOTAL ADMINISTRATIVE EXPENDITURES	341,341	334,894	154,202		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	426,787		
					
TOTAL EXPENDITURES	$	751,077	$	963,254	580,989		
					
BALANCE	$	100,096	$	42,955	35,481		
					
Tax Collector Fee	$	(1,501)	$	(14,319)	(11,827)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	$	(24,991)	$	(28,637)	(23,654)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		

DETAILED PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
MAINTENANCE EXPENDITURES					
Contract Services					
Canal Aerial Spraying	0	40,000	0		
Canal Maintenance	235,804	0	0		
Sublateral Spraying	0	95,000	0		
Contract/Mechanical - Lease	12,147	93,000	95,000	Estimated Cost	
Canal Mowing	55,250	40,000	25,000	Estimated For Less Canal Distrance	
Sublateral Mowing	0	102,000	52,000	2 Cycles At 3 Passes Per Cycle	
Contract Sublateral Maintenance	0	100,000	80,487	Contracted Work	
Sublateral Tree Maintenance	0	35,000	0		
Canal Tree Maintenance	0	25,000	0		
Water Testing	2,971	2,500	3,000		
Contract Services Subtotal	306,172	532,500	255,487		
					
Ditch Maintenance					
Equipment R & M	4,066	7,000	7,000	Excator Maintenance	
Supplies/Services	529	2,500	2,700		
Gas & Oil - Maint.	11,072	7,000	9,000	Estimated - Increased Fuel Costs	
Insurance - Maint.	561	600	600	Above Ground Fuel Tank Insurance	
Transportation - Maint.	2,366	1,800	2,000	Paid At Florida Rate	
Contingency	0	0	0		
Ditch Maintenance Subtotal	18,594	18,900	21,300		
					
Maintenance Personnel - East					
Contract Labor	57,582	76,960	150,000	Tradesmen International	
Labor/Equipment Operations	0	0	0	Included In Tradesman Contract Labor	
Payroll Taxes - Maint.	4,405	0	0	Included In Tradesman Contract Labor	
State Retirement - Maint.	7,901	0	0	Included In Tradesman Contract Labor	
Workers Comp - Maint.	0	0	0	Included In Tradesman Contract Labor	
Group Med/Life Insurance - Maint.	15,082	0	0	Included In Tradesman Contract Labor	
Maintenance Personnel East Subtotal	84,970	76,960	150,000		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	426,787		

Fellsmere Water Control District Assessment Comparison

Fiscal Year	Fiscal Year
2025/2026	2026/2027
Assessment	Projected Assessment
	Per Unit			Per Unit	

Assessments (Per Acre Rate)	$

39.38	$

49.90

* Assessments Include the Following :	 4% Discount for Early Payments
And County Tax Collector Fee And County Property Appraiser Fee

 District Information:		 Units (One Unit = 1 Acre)	11,850.71

Fellsmere Water Control District
Scenario #3 - $59.95 Per Acre Proposed Budget
Fiscal Year 2026/2027 October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

PROPOSED MAINTENANCE BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED MAINTENANCE BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2026/2027
BUDGET	
Tax Revenue	710,450	
Revenue Other	10,000	
Direct Bill	0	
SJRWMD Penalty Payments	0	
Reserves For Operations	0	
Interest Income	15,120	
TOTAL REVENUES	735,570	
		
ADMINISTRATIVE EXPENDITURES		
Conversion Consultant	0	
Legal and Professional	25,000	
Management Fees	42,000	
Audit Fees	12,600	
Engineering	25,000	
Website Management	3,000	
Office Supplies	1,800	
Miscellaneous	2,500	
Bank Service Charges	760	
Postage	4,300	
Insurance - Admin	17,842	
Transportation - Admin	1,600	
Licenses/Permits	250	
Memberships	2,000	
Legal Advertising	2,100	
Maintenance Buildings & Grounds	5,700	
Utilities	2,000	
Telephone	2,500	
Payroll Processing Fee	0	
Property Taxes	950	
Property Appraiser Fees	1,800	
Annual Assesment Roll	500	
District Reorganization	0	
Labor/State Retirement/Group Medical Ins	0	
TOTAL ADMINISTRATIVE EXPENDITURES	154,202	
		
TOTAL MAINTENANCE EXPENDITURES	538,741	
		
TOTAL EXPENDITURES	692,943	
		
BALANCE	42,627	
		
Tax Collector Fee	(14,209)	
Discounts For Early Payments	(28,418)	
		
EXCESS/ (SHORTFALL)	0	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	0	

PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2026/2027
BUDGET	
MAINTENANCE EXPENDITURES		
Contract Services		
Canal Aerial Spraying	0	
Canal Maintenance	0	
Sublateral Spraying	0	
Contract/Mechanical - Lease	95,000	
Canal Mowing	25,000	
Sublateral Mowing	52,000	
Contract Sublateral Maintenance	192,441	
Sublateral Tree Maintenance	0	
Canal Tree Maintenance	0	
Water Testing	3,000	
Contract Services Subtotal	367,441	
		
Ditch Maintenance		
Equipment R & M	7,000	
Supplies/Services	2,700	
Gas & Oil - Maint.	9,000	
Insurance - Maint.	600	
Transportation - Maint.	2,000	
Contingency	0	
Ditch Maintenance Subtotal	21,300	
		
Maintenance Personnel - East		
Contract Labor	150,000	
Labor/Equipment Operations	0	
Payroll Taxes - Maint.	0	
State Retirement - Maint.	0	
Workers Comp - Maint.	0	
Group Med/Life Insurance - Maint.	0	
Maintenance Personnel East Subtotal	150,000	
		
TOTAL MAINTENANCE EXPENDITURES	538,741	

DETAILED PROPOSED BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
Tax Revenue	821,342	760,677	710,450	Expenditures Less Permits & Interest /.94-11,850.71 Acres	
Revenue Other	16,129	64,000	10,000	Permits (Estimate)	
Direct Bill	0	59,232	0		
SJRWMD Penalty Payments	0	10,300	0		
Reserves For Operations	0	100,000	0		
Interest Income	13,702	12,000	15,120	Projected Interest	
TOTAL REVENUES	$	851,173	$	1,006,209	735,570		
					
ADMINISTRATIVE EXPENDITURES					
Conversion Consultant	0	0	0		
Legal and Professional	53,822	30,000	25,000		
Management Fees	2,000	0	42,000	SDS Agreement/12 Meetings Per Year	
Audit Fees	12,200	12,400	12,600		
Engineering	26,419	14,000	25,000		
Website Management	8,673	1,380	3,000	SDS Agreement	
Office Supplies	2,843	2,000	1,800		
Miscellaneous	1,788	1,000	2,500		
Bank Service Charges	891	720	760	Charged By PNC	
Postage	4,408	2,400	4,300		
Insurance - Admin	17,142	17,500	17,842	Insurance Estimate	
Transportation - Admin	1,806	3,600	1,600	Decreased To Florida Rate - $.45 Per Mile	
Licenses/Permits	249	175	250		
Memberships	2,000	2,000	2,000	Includes FASD	
Legal Advertising	2,317	1,200	2,100	Could Be Higher WithWater Control Plan Meetings	
Maintenance Buildings & Grounds	12,186	5,700	5,700		
Utilities	2,167	3,400	2,000	FPL/Water	
Telephone	2,419	2,300	2,500	Phones/Internet/Firewall	
Payroll Processing Fee	0	624	0		
Property Taxes	936	965	950		
Property Appraiser Fees	1,800	1,800	1,800		
Annual Assesment Roll	0	0	500	SDS Agreement	
District Reorganization	0	50,000	0		
Labor/State Retirement/Group Medical Ins	185,275	181,730	0	No Longer Required With Tradesman	
TOTAL ADMINISTRATIVE EXPENDITURES	341,341	334,894	154,202		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	538,741		
					
TOTAL EXPENDITURES	$	751,077	$	963,254	692,943		
					
BALANCE	$	100,096	$	42,955	42,627		
					
Tax Collector Fee	$	(1,501)	$	(14,319)	(14,209)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	$	(24,991)	$	(28,637)	(28,418)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	73,604	$	(0)	0		

DETAILED PROPOSED MAINTENANCE BUDGET
FELLSMERE WATER CONTROL DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

	FISCAL YEAR 2024/2025
ACTUAL	FISCAL YEAR 2025/2026
BUDGET	FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
MAINTENANCE EXPENDITURES					
Contract Services					
Canal Aerial Spraying	0	40,000	0		
Canal Maintenance	235,804	0	0		
Sublateral Spraying	0	95,000	0		
Contract/Mechanical - Lease	12,147	93,000	95,000	Estimated Cost	
Canal Mowing	55,250	40,000	25,000	Estimated For Less Canal Distrance	
Sublateral Mowing	0	102,000	52,000	2 Cycles At 3 Passes Per Cycle	
Contract Sublateral Maintenance	0	100,000	192,441	Contracted Work	
Sublateral Tree Maintenance	0	35,000	0		
Canal Tree Maintenance	0	25,000	0		
Water Testing	2,971	2,500	3,000		
Contract Services Subtotal	306,172	532,500	367,441		
					
Ditch Maintenance					
Equipment R & M	4,066	7,000	7,000	Excator Maintenance	
Supplies/Services	529	2,500	2,700		
Gas & Oil - Maint.	11,072	7,000	9,000	Estimated - Increased Fuel Costs	
Insurance - Maint.	561	600	600	Above Ground Fuel Tank Insurance	
Transportation - Maint.	2,366	1,800	2,000	Paid At Florida Rate	
Contingency	0	0	0		
Ditch Maintenance Subtotal	18,594	18,900	21,300		
					
Maintenance Personnel - East					
Contract Labor	57,582	76,960	150,000	Tradesmen International	
Labor/Equipment Operations	0	0	0	Included In Tradesman Contract Labor	
Payroll Taxes - Maint.	4,405	0	0	Included In Tradesman Contract Labor	
State Retirement - Maint.	7,901	0	0	Included In Tradesman Contract Labor	
Workers Comp - Maint.	0	0	0	Included In Tradesman Contract Labor	
Group Med/Life Insurance - Maint.	15,082	0	0	Included In Tradesman Contract Labor	
Maintenance Personnel East Subtotal	84,970	76,960	150,000		
					
TOTAL MAINTENANCE EXPENDITURES	409,736	628,360	538,741		

Fellsmere Water Control District Assessment Comparison

Fiscal Year	Fiscal Year
2025/2026	2026/2027
Assessment	Projected Assessment
	Per Unit			Per Unit	

Assessments (Per Acre Rate)	$

39.38	$

59.95

* Assessments Include the Following :	 4% Discount for Early Payments
And County Tax Collector Fee And County Property Appraiser Fee

 District Information:		 Units (One Unit = 1 Acre)	11,850.71

Fellsmere Water Control District

Financial Report For April 2026

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
APRIL 2026

REVENUES	
Annual Budget
10/1/25 - 9/30/26	

Actual Apr-26	Year To Date Actual
10/1/25 - 4/30/26	
Tax Revenue	760,677	0	690,046	
Revenue Other	64,000	5,555	94,040	
Interest Income	12,000	0	2,652	
Direct Bill	59,232	0	0	
SJRWMD Penalty Payment	10,300	0	0	
Reserves for Operations	100,000	0	0	
Total Revenues	$	1,006,209	$	5,555	$	786,738	
				
ADMINISTRATIVE EXPENDITURES				
Contingency	0	0	0	
Website Management	1,380	250	1,242	
Miscellaneous	1,000	121	385	
Legal and Professional	30,000	0	46,104	
Insurance - Admin	17,500	0	22,714	
Engineering	14,000	0	33,226	
Audit Fees	12,400	0	7,000	
Management Fees	0	3,500	13,635	
Bank Service Charge	720	0	214	
District Reorganization	50,000	0	0	
Transportation	3,600	0	417	
Property Appraiser Fees	1,800	0	1,800	
Assessment Roll	0	0	0	
Property Taxes	965	0	1,156	
Licenses/Permits	175	0	0	
Memberships	2,000	0	2,000	
Legal Advertising	1,200	0	559	
Postage	2,400	0	0	
Maintenance Building & Grounds	5,700	0	2,108	
Utilities	3,400	529	2,112	
Telephone	2,300	0	418	
Office Supplies	2,000	168	1,198	
Payroll Processing Fee	624	216	0	
Labor	104,000	0	12,000	
Payroll Taxes	7,977	0	779	
State Retirement	39,021	0	3,988	
Workers Comp	2,100	0	0	
Group Med/Life Insurance	28,632	0	8,025	
Total Administrative Expenditures	$	334,894	$	4,784	$	161,080	

TOTAL MAINTENANCE EXPENDITURES (Details On Page 2)	$	628,360	$	18,729	$	67,200	
				
Total Expenditures	$	963,254	$	23,513	$	228,280	
				
EXCESS/ (SHORTFALL)	$	42,955	$	(17,958)	$	558,458	
				
Debt Payments	0	0	0	
				
Balance	$	42,955	$	(17,958)	$	558,458	
				
Tax Collector Fee	(14,319)	0	0	
Discounts For Early Payments	(28,637)	0	(27,980)	
				
NET EXCESS/ (SHORTFALL)	$	(0)	$	(17,958)	$	530,478	

Bank Balance As Of 4/30/26	$	1,072,500.72	
Accounts Payable As Of 4/30/26	$	31,675.94	
Accounts Receivable As Of 4/30/26	$	5,555.55	
Available Funds As Of 4/30/26	$	1,046,380.33	

FELLSMERE WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
APRIL 2026

MAINTENANCE EXPENDITURES	

Annual Budget
10/1/25 - 9/30/26	

Actual Apr-26	Year To Date Actual
10/1/25- 4/30/26	
Contract Services				
Canal Aerial Spraying	40,000	0	0	
Contract/Mechanical Lease	93,000	0	14,864	
Sublateral Spraying	95,000	0	0	
Water Testing	2,500	0	1,002	
Sublateral Mowing	102,000	0	0	
Canal Mowing	40,000	0	0	
Sublateral Tree Maintenance	35,000	0	0	
Canal Tree Maintenance	25,000	0	0	
Contract Sublateral Maintenance	100,000	0	0	
Contract Services Subtotal	532,500	0	15,866	
				
Ditch Maintenance - Unit East (less Direct)				

Equipment R & M	7,000	4,330	4,761	
Supplies/Services	2,500	121	642	
Gas & Oil - Maint.	7,000	3,948	6,412	
Insurance - Maint.	600	0	0	

Transportation - Maint.	1,800	0	454	
Ditch Maintenance Subtotal	18,900	8,399	12,269	
				
Maintenance Personnel - Unit East (less Direct)				

Contract Labor	76,960	10,330	38,095	
Labor/Equipment Operations	0	0	0	
Payroll Taxes - Maint.	0	0	918	
State Retirement - Maint.	0	0	0	

Workers Comp - Maint.	0	0	0	

Group Med/Life Insurance - Maint.	0	0	52	
Ditch Maintenance - Personnel Subtotal	76,960	10,330	39,065	
				
Total Maintenance Expenditures	$	628,360	$	18,729	$	67,200