THE CROSSINGS at FLEMING ISLAND
Community Development District
August 24, 2023

AGENDA

The Crossings at Fleming Island Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092

August 15, 2023

Board of Supervisors
The Crossings at Fleming Island Community Development District
Call In #: 1-877-304-9269; Code 4790050

Dear Board Members:

The Crossings at Fleming Island Community Development District Board of Supervisors Meeting is scheduled for Thursday, August 24, 2023 at 6:00 p.m. at 2217 Eagle Harbor Parkway, Fleming Island, Florida 32003.

Following is the agenda for the meeting:

Roll Call

Pledge of Allegiance

Public Comment

Approval of Consent Agenda
Minutes of the June 22, 2023 Meeting

Financial Statements

Check Register

Acceptance of the Fiscal Year 2022 Audit Report

Public Hearings for the Purpose of Adopting the Fiscal Year 2024 Budget and Imposing Special Assessments
Public Hearing to Consider Adopting of the FY24 Budget
Consideration of Resolution 2023-03, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2024

Public Hearing to Consider Adoption of the Water and Wastewater and Golf Course Enterprise Funds
Consideration of Resolution 2023-04, Adopting the Final Wastewater and Wastewater Enterprise Fund Budget for Fiscal Year 2024

Consideration of Resolution 2023-05, Adopting the Final Golf Course Enterprise Fund Budget for Fiscal Year 2024

Public Hearing to Consider Levying Non-Ad Valorem Assessments
Consideration of Resolution 2023-06, Levying Non-Ad Valorem Assessments for Operations and Maintenance Costs, Road System, Water Management System and Other Infrastructure Projects within the District for Fiscal Year 2024

Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2024

Management Team Reports
District Counsel

Tree Amigos – Report

Hampton Golf - Report

District Manager & Operations - Operations Report

Supervisors’ Requests and Audience Comments

Next Scheduled Meeting – September 28, 2023 at 6:00 p.m. at 2217 Eagle Harbor Parkway

Adjournment

FOURTH ORDER OF BUSINESS

A.

The Crossings at Fleming Island CDD Board of Supervisors Meeting Minutes Thursday, June 22, 2023
2217 Eagle Harbor Parkway Fleming Island, Florida

(Please note: This is not verbatim, a CD recording of the board meeting is available on file for review).

Board Members Present

John Tabor, Chairman
David Herold, Vice Chairman Mike Bruno, Supervisor
Paul Booth, Supervisor

Staff Present
Sam Garrison, District Counsel, Kopelousos, Bradley & Garrison
Steve Andersen, District Manager and Operations Manager, Eagle Harbor James Perry, District Administrator, Governmental Management Services, LLC Helen Runjo Hampton Golf
Jim Pinkerman, Resident

Roll Call
Chairman Tabor called the meeting to order at 6:00 p.m. and Mr. Perry called the roll.

Pledge of Allegiance

Public Comment

June 22, 2023	The Crossings at Fleming Island CDD

Approval of Consent Agenda
Approval of the Minutes of the May 25, 2023 Meeting

Financial Statements

Check Register

Vice Chair Herold moved to approve the consent agenda items. Supervisor Booth seconded the motion. Motion passed 4 - 0.

Discussion of the Fiscal Year 2024 Budget

Consideration of Settlement Agreement
Mr. Garrison: We distributed a tentative settlement agreement that was reached for some longstanding litigation involving tax certificates. We were able to reach a mediated settlement in terms that are favorable to the district. The district has been holding the funds that were at issue in a separate account, treating them as a loss for budget purposes. We can now free up the amount we agreed to pay to the purchaser of the certificate and the remaining funds will be used to pay a portion of legal fees. All the parties to the case agreed to the settlement agreement and signed copies were provided to the board. If the board approves the agreement, then we will get the final document executed and it will be over.

Vice Chair Herold moved to approve the settlement agreement. Supervisor Bruno seconded the motion. Motion passed 4-0.

-	Management Team Reports
District Counsel

Tree Amigos - Report

June 22, 2023	The Crossings at Fleming Island CDD

A copy of the report was included as part of the agenda package.

Hampton Golf
Ms. Runjo updated the board on membership, condition of the golf course and recent social activities.

District Manager & Operations – Operations Report
Mr. Andersen reviewed the operations report, copy of which was included in the agenda package.

- Supervisor’s Requests and Audience Comments

Next Scheduled Meeting – July 27, 2023 at 6:00 p.m. at 2217 Eagle Harbor Parkway

– Adjournment
Hearing no objection, the Chairman adjourned the meeting at 6:35 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

3

B.

The Crossings at Fleming Island
COMMUNITY DEVELOPMENT DISTRICT
COMBINED BALANCE SHEET
July 31, 2023

	Governmental Funds	 	Proprietary Funds			
Debt	Water/	Golf	Swim &	Totals
	General	Reserve	Service	 	Sewer	Fund	Tennis			FY2023	

ASSETS:		
Cash - Wells Fargo	$236,034	$560,466	---	$397,216	$39,461	$620,670	$1,853,846	
Cash - BB&T	---	---	---	$502,240	---	---	$502,240	
Petty Cash	---	---	---	---	$2,550	$900	$3,450	
Accounts Receivable	---	---	---	$76,224	$56,576	$69,799	$202,599	
Investments:								
Operations:								
State Board	$3,169,869	$609,143	---	$2,018,208	$236	---	$5,797,457	
State Board - Unforeseen Exp	$671,333	---	---	---	---	---	$671,333	
Series 1999								
Reserve	---	---	---	---	$91,230	---	$91,230	
Interest	---	---	---	---	$2	---	$2	
Revenue	---	---	---	---	$63,396	---	$63,396	
Operating Reserves	---	---	---	---	$31,039	---	$31,039	
Sinking	---	---	---	---	$7	---	$7	
Series 2007/2016 Refunding/2017								
Reserve	---	---	---	$1	---	---	$1	
Surplus	---	---	---	$773,781	---	---	$773,781	
Rate Stabilization	---	---	---	$269,967	---	---	$269,967	
Renewal & Replacement	---	---	---	$288,425	---	---	$288,425	
Revenue	---	---	---	$904,585	---	---	$904,585	
Interest	---	---	---	$366,900	---	---	$366,900	
Redemption - Tax Exempt	---	---	---	$820	---	---	$820	
Redemption - Taxable	---	---	---	$252	---	---	$252	
Series 2014 - A-1/A-2								
Reserve A-1	---	---	$942,345	---	---	---	$942,345	
Revenue	---	---	$585,558	---	---	---	$585,558	
Prepayment A-1	---	---	$40,771	---	---	---	$40,771	
Reserve A-2	---	---	$364,822	---	---	---	$364,822	
Prepayment A-2	---	---	$6,160	---	---	---	$6,160	
Series 2014 - A-3								
Reserve A-3	---	---	$379,848	---	---	---	$379,848	
Revenue	---	---	$220,418	---	---	---	$220,418	
Prepayment A-3	---	---	$0	---	---	---	$0	
Series 2017								
Reserve - 2017	---		---		$32,969		---		---		---		$32,969	
Interest - 2017	---		---		$0		---		---		---		$0	
Revenue - 2017	---		---		$39,235		---		---		---		$39,235	
Prepayment - 2017	---		---		$509		---		---		---		$509	
Inventory	---		---		---		---		$148,350		$42,997		$191,346	
Due from General	---		$202		$0		---		---		---		$202	
Due from Water/Sewer	$5,500		---		---		---		---		---		$5,500	
Due from S&T	$2,184		---		---		---		---		---		$2,184	
Due from Golf Course - Loan	$85,800		---		---		---		---		---		$85,800	
Due from Golf Course	$4,983		---		---		---		---		---		$4,983	
Due from Capital Reserve	$0		---		---		---		---		---		$0	
Deposits	$35,000		---		---		---		$7,146		---		$42,146	
Prepaid Expenses	$0		---		---		---		$59,557		$8,124		$67,681	
Fixed Assets		--- 			--- 			--- 			$9,725,755 			$4,920,741 			--- 			$14,646,496 	
TOTAL ASSETS		$4,210,703 			$1,169,811 			$2,612,634 			$15,324,376 			$5,420,290 			$742,489 			$29,480,303 	

LIABILITIES:														
Accounts Payable	$120,161		$7,361		---		$190,399		$231,884		$32,810		$582,616	
Accrued Payroll/Bonuses	---		---		---		---		$42,731		$34,657		$77,388	
Member Liability	---		---		---		---		$66,959		$11,239		$78,198	
Due to General Fund	---		---		---		$5,500		$13,598		$7,800		$26,898	
Due to General Fund - Loan	---		---		---		---		$85,800		---		$85,800	
Due to Debt Service	$0		---		---		---		---		---		$0	
Due to Reserve	$202		---		---		---		---		---		$202	
Due to Golf	$0		---		---		---		---		---		$0	
Deferred Income	$128,154		---		---		---		$42,578		$81,942		$252,674	
Deposits Payable	$4,373		---		---		$298,105		---		$9,975		$312,453	
Accrued Interest Payable - Bonds	---		---		---		$261,219		$2,693,053		---		$2,954,272	
Accrued Principal Payable	---		---		---		$800,000		$3,960,834		---		$4,760,834	
Maintenance Warranties	---		---		---		$3,709		---		---		$3,709	
Bonds Payable - 1999	---		---		---		---		$1,340,000		---		$1,340,000	
Bonds Payable - 2016 Ref	---		---		---		$18,975,000		---		---		$18,975,000	
FUND BALANCES/NET POSITION:														
Nonspendable	$128,154		---		---		---		---		---		$128,154	
Restricted for Debt Service	---		---		$2,612,634		---		---		---		$2,612,634	
Restricted for Capital Projects	---		---		---		---		---		---		$0	
Restricted for Water Sewer	---		---		---		$298,105		---		---		$298,105	
Assigned for General Fund	$671,333		---		---		---		---		---		$671,333	
Unassigned/Unrestricted		$3,158,324 			$1,162,449 			--- 			($5,507,661) 			($3,057,146) 			$643,278 			($3,600,756) 	
TOTAL LIABILITIES & FUND BALANCES		$4,210,703 			$1,169,811 			$2,612,634 			$15,324,376 			$5,420,290 			$821,701 			$29,559,515 	
					
Page 1									

GENERAL FUND
Statement of Revenues & Expenditures and Changes in Fund Balances
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:
Special Assessment		
$3,181,456		
$3,181,456		
$3,188,772		
$7,316	
Boat/RV Storage Fees		$92,000		$76,667		$63,698		($12,969)	
Interest Income		$6,000		$5,000		$140,005		$135,005	
Misc/Newsletter Income		$10,000		$8,333		$19,939		$11,606	
Rental/Internet Income		$7,200		$6,000		$3,800		($2,200)	
TOTAL REVENUES			$3,296,656 			$3,277,456 			$3,416,214 			$138,758 	
EXPENDITURES:									
ADMINISTRATIVE:									
Supervisors Fees		$15,000		$12,500		$7,400		$5,100	
PR Taxes/Workers Comp/PR Fees		$8,200		$6,833		$6,470		$364	
Engineering Fees		$4,500		$3,750		$0		$3,750	
Arbitrage		$2,000		$0		$0		$0	
Dissemination Agent		$2,000		$1,667		$1,667		($0)	
Assessment Roll		$17,500		$17,500		$17,500		$0	
District Attorney		$29,000		$24,167		$26,174		($2,007)	
Litigation Counsel		$20,000		$16,667		$122,443		($105,776)	
Audit		$4,000		$4,000		$2,769		$1,231	
Trustee Fees		$16,000		$11,829		$11,829		$0	
District Manager/Adminstrator		$99,000		$82,500		$76,900		$5,600	
Computer Time		$1,000		$833		$833		$0	
Telephone		$700		$583		$0		$583	
Postage		$400		$333		$201		$132	
Printing & Binding		$800		$667		$602		$65	
Insurance		$60,000		$60,000		$59,289		$711	
Legal Advertising		$1,000		$833		$872		($38)	
Other Current Charges		$5,000		$4,167		$909		$3,258	
Office Supplies		$1,500		$1,250		$365		$885	
Dues, Licenses, Website		$30,000		$25,000		$21,100		$3,900	
MAINTENANCE:									
Landscape Maintenance		$861,000		$717,500		$719,263		($1,763)	
Landscape Maintenance - Contingency		$130,000		$108,333		$92,527		$15,807	
Lake Maintenance		$75,864		$63,220		$57,073		$6,147	
Cost Sharing Agreement - Stone Creek		$13,000		$10,833		$10,179		$654	
Facility/Preventative Maintenance		$215,000		$179,167		$160,184		$18,982	
Utilities		$145,000		$120,833		$101,795		$19,038	
Security		$45,000		$37,500		$31,134		$6,367	
Operating Reserves		$6,556		$5,463		$0		$5,463	
TOTAL EXPENDITURES			$1,809,020 			$1,517,929 			$1,529,479 			($11,549) 	
Excess (deficiency) of revenues over (under) expenditures		
$1,487,636		
$1,759,527		
$1,886,735		
$127,209	

OTHER FINANCING SOURCES/(USES):									
Interfund Transfer In/(Out) - SBA Reserve		$0		$0		$0		$0	
Interfund Transfer Out - Swim & Tennis		($1,519,000)		($1,265,833)		($1,265,833)		$0	
Interfund Transfer Out - Golf Course		$0		$0		$0		$0	
Interfund Transfer Out - Capital Reserve		$0		$0		$0		$0	
TOTAL OTHER FINANCING									
SOURCES/(USES):			($1,519,000) 			($1,265,833) 			($1,265,833) 			$0 	
Net change in Fund Balance		($31,364)		$493,693		$620,902		$127,209	

FUND BALANCE - Beginning		
$31,364				
$3,336,909			
FUND BALANCE - Ending			$0 					$3,957,811 			

CAPITAL RESERVE FUND
Statement of Revenues & Expenditures and Changes in Fund Balances
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:									
Special Assessments - Tax Collector		$514,224		$514,224		$515,406		$1,182	
Interest Income		$0		$0		$19,479		$19,479	
TOTAL REVENUES			$514,224 			$514,224 			$534,886 			$20,662 	
EXPENDITURES:									
Capital Outlay		$513,724		$428,103		$353,504		$74,599	
Other Current Charges		$500		$417		$0		$417	
TOTAL EXPENDITURES			$514,224 			$428,520 			$353,504 			$75,016 	
Net change in Fund Balance		$0		$85,704		$181,382		$95,678	

FUND BALANCE - Beginning		
$0				
$981,068			
FUND BALANCE - Ending			$0 					$1,162,449 			

Page 3

Series 2014 A-1/A-2 Special Assessment Refunding Bonds
Statement of Revenues & Expenditures and Changes in Fund Balances
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:									
Special Assessments - Tax Collector		$2,557,998		$2,557,998		$2,429,931		($128,067)	
Prepayments A1		$0		$0		$39,300		$39,300	
Prepayments A2		$0		$0		$6,160		$6,160	
Interest Income		$0		$0		$84,176		$84,176	
TOTAL REVENUES			$2,557,998 			$2,557,998 			$2,559,567 			$1,569 	
EXPENDITURES:									
Series 2014 A-1
Interest Expense - 11/1		
$274,875		
$274,875		
$274,875		
$0	
Special Call - 11/1		$0		$0		$10,000		($10,000)	
Principal Expense - 5/1		$1,340,000		$1,340,000		$1,340,000		$0	
Interest Expense - 5/1		$274,875		$274,650		$274,650		$0	
Special Call - 5/1		$0		$195,000		$195,000		$0	
Series 2014 A-2
Interest Expense - 11/1		
$76,825		
$76,825		
$76,825		
$0	
Special Call - 11/1		$0		$0		$5,000		($5,000)	
Principal Expense - 5/1		$210,000		$210,000		$210,000		$0	
Interest Expense - 5/1		$76,825		$76,650		$76,650		$0	
Special Call - 5/1		$0		$0		$5,000		($5,000)	
TOTAL EXPENDITURES		$2,253,400		$2,448,000		$2,468,000		($20,000)	

Excess (deficiency) of revenues over (under) expenditures		

	$304,598 		

	$109,998 		

	$91,567 		

	($18,431) 	
Net change in Fund Balance		$304,598		$109,998		$91,567		($18,431)	

FUND BALANCE - Beginning		
$588,268				
$1,848,088			
FUND BALANCE - Ending			$892,866 					$1,939,655.2800 			

DEBT SERVICE FUND
Series 2014 A-3 Special Assessment Refunding Bonds
Statement of Revenues & Expenditures and Changes in Fund Balances
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:									
Special Assessments - Tax Collector		$381,397		$381,397		$380,243		($1,154)	
Interest Income		$0		$0		$18,619		$18,619	
Prepayments		$0		$0		$0		$0	
TOTAL REVENUES		$381,397		$381,397		$398,861		$17,464	

EXPENDITURES:									
Series 2014 A-3									
Interest Expense - 11/1		$142,025		$142,025		$142,025		$0	
Special Call - 11/1		$0		$0		$5,000		($5,000)	
Principal Expense - 5/1		$95,000		$95,000		$95,000		$0	
Interest Expense - 5/1		$142,025		$141,863		$141,863		$0	
Special Call - 5/1		$0		$0		$10,000		($10,000)	
TOTAL EXPENDITURES		$379,050		$378,888		$393,888		($5,000)	

Excess (deficiency) of revenues									
over (under) expenditures		$2,347		$2,510		$4,974		$12,464	

OTHER FINANCING SOURCES/(USES):									
Interfund Transfer In/(Out)		$0		$0		$0		$0	
TOTAL OTHER FINANCING									
SOURCES/(USES):		$0		$0		$0		$0	

Net change in Fund Balance		
$2,347		
$2,510		
$4,974		
$12,464	

FUND BALANCE - Beginning		
$217,095				
$595,293			
FUND BALANCE - Ending		$219,442				$600,267			

Series 2017 Special Assessment Revenue Bonds
Statement of Revenues & Expenditures and Changes in Fund Balances
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:									
Special Assessments - Tax Collector		$67,073		$67,073		$67,335		$262	
Interest Income		$0		$0		$2,545		$2,545	
TOTAL REVENUES			$67,073 			$67,073 			$69,880 			$2,807 	
EXPENDITURES:									
Series 2017									
Interest Expense - 11/1		$22,856		$22,856		$22,856		$0	
Principal Expense - 5/1		$20,000		$20,000		$20,000		$0	
Interest Expense - 5/1		$22,856		$22,856		$22,856		$0	
TOTAL EXPENDITURES		$65,713		$65,713		$65,713		$0	

Excess (deficiency) of revenues									
over (under) expenditures			$1,361 			$1,361 			$4,167 			$2,807 	
OTHER FINANCING SOURCES/(USES):									
Interfund Transfer In/(Out)		$0		$0		$0		$0	
TOTAL OTHER FINANCING		 			 			 			 		
SOURCES/(USES):			$0 			$0 			$0 			$0 	
Net change in Fund Balance		$1,361		$1,361		$4,167		$2,807	

FUND BALANCE - Beginning		
$31,145				
$68,545			
FUND BALANCE - Ending			$32,506 					$72,713 			

WATER/SEWER FUND
Statement of Revenues & Expenses and Changes in Net Position
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
	THRU 07/31/23			ACTUAL
	THRU 07/31/23			
	VARIANCE		
REVENUES:									
Water Revenue		$1,275,000		$1,062,500		$1,112,121		$49,621	
Wastewater Revenue		$2,182,800		$1,819,000		$1,963,658		$144,658	
Reclaimed Water Revenue		$826,200		$688,500		$689,052		$552	
Service Charges		$59,160		$49,300		$40,309		($8,991)	
Debt Capacity Charge		$1,900,000		$1,583,333		$1,636,161		$52,827	
Interest/Misc. Income		$45,000		$37,500		$187,102		$149,602	
TOTAL REVENUES		$6,288,160		$5,240,133		$5,628,403		$388,269	
EXPENSES:									
ADMINISTRATIVE:									
Engineering Fees		$2,000		$1,667		$0		$1,667	
Arbitrage		$1,650		$550		$550		$0	
Dissemination Agent		$1,000		$833		$833		$0	
District Attorney		$24,000		$20,000		$21,380		($1,380)	
Annual Audit		$4,000		$4,000		$2,769		$1,231	
Trustee Fees		$8,500		$8,500		$10,242		($1,742)	
District Manager/Administrator		$73,500		$61,250		$60,314		$936	
Computer Time		$1,000		$833		$833		$0	
Postage		$1,000		$833		$511		$323	
Insurance		$55,000		$55,000		$54,374		$626	
Legal Advertising		$1,000		$833		$0		$833	
Other Current Charges		$15,000		$12,500		$12,429		$71	
WATER/WASTEWATER:									
Service Charges		$67,750		$56,458		$40,309		$16,149	
Meter Expenses		$1,000		$833		$0		$833	
Purchased Water		$1,387,200		$1,156,000		$1,205,099		($49,099)	
Treated Wastewater		$2,193,000		$1,827,500		$1,963,658		($136,158)	
Black Creek Charge		$55,000		$45,833		$42,324		$3,510	
Alternative Water Supply		$54,000		$45,000		$44,750		$250	
Purchased Reclaimed Water		$200,000		$166,667		$160,515		$6,152	
Repairs & Maintenance		$35,000		$29,167		$477		$28,689	
Electric		$40,000		$33,333		$28,389		$4,944	
Capital Outlay		$255,000		$212,500		$196,671		$15,829	
Contingency		$25,000		$20,833		$0		$20,833	
TOTAL OPERATING EXPENSES			$4,500,600 			$3,760,925 			$3,846,426 			($85,501) 	
NET INCOME BEFORE DEBT SERVICE		$1,787,560		$1,479,208		$1,781,977		$302,769	

DEBT SERVICE/OTHER SOURCES (USES):									
Principal Expense		($960,000)		($800,000)		($800,000)		$0	
Interest Expense		($783,658)		($653,048)		($653,048)		$0	
TOTAL DEBT SERVICE/									
OTHER SOURCES (USES):		($1,743,658)		($1,453,048)		($1,453,048)		$0	

TOTAL OPERATING/									
DEBT SERVICE EXPENSES	$6,244,258		$5,213,973		($5,299,473)		$85,501	
								
CHANGE IN NET POSITION	$43,902		$26,160		$328,929		$302,769	

TOTAL NET POSITION - Beginning	
$344,120				
($5,538,486)			
TOTAL NET POSITION - Ending	$388,022				($5,209,556)			

GOLF FUND
Statement of Revenues & Expenses and Changes in Net Position
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
  THRU 07/31/23 		ACTUAL
 THRU 07/31/23 		
  VARIANCE			CURRENT
	MONTH		
REVENUES:
User Fees - Dues		
$430,000		
$357,375		
$350,889		
($6,486)		
$34,947	
Greens/Cart Fees		$1,492,000		$1,221,440		$1,390,665		$169,226		$128,442	
Tournament Golf Income		$74,681		$0		$0		$0		$0	
Merchandise/Food/Beverage		$1,775,750		$1,488,661		$1,449,171		($39,490)		$146,481	
Rental Revenue		$70,000		$58,333		$88,331		$29,998		$21,832	
Membership Income - Other Fees		$3,000		$2,500		$3,801		$1,301		$252	
Miscellaneous Income		$60,000		$51,479		$79,344		$27,866		$10,513	
Initiation Fees		$6,000		$0		$20,500		$20,500		$6,750	
Interest Income/Commissions		$0		$0		$2,914		$2,914		$350	
Sales Tax/Gratuities/Lesson Income			$514,205 			$428,504 			$440,408 			$11,903 			$30 	
TOTAL REVENUES	$4,425,636		$3,608,291		$3,826,023		$217,731		$349,596	
COST OF GOODS SOLD:
Cost of Goods Sold	$763,573		
$638,652		
$584,990		
($53,662)		
$67,606	
GROSS PROFIT	$3,662,063		$2,969,640		$3,241,032		$271,393		$281,990	
EXPENSES:										
Operating Expenses:
Salaries	
$1,549,435		
$1,251,615		
$1,251,978		
($363)		
$130,277	
Commissions & Bonuses	$30,000		$23,000		$47,430		($24,430)		$5,410	
Rental Commissions	$12,500		$10,734		$8,441		$2,292		$0	
Employee Expenses	$313,108		$257,799		$254,753		$3,046		$25,367	
Employee Uniforms	$5,000		$4,905		$2,439		$2,466		$0	
Travel & Per Diem	$2,000		$1,667		$4,857		($3,190)		$287	
Training	$500		$500		$431		$69		$26	
Employee Advertising	$1,000		$833		$907		($73)		$0	
Janitorial Expense/Supplies	$38,400		$32,000		$27,722		$4,278		$2,721	
Tournaments & Events	$45,500		$38,986		$25,980		$13,005		$2,420	
Centralized Services	$83,000		$64,555		$83,943		($19,389)		$6,529	
Course & Grounds Maintenance	$51,250		$45,766		$46,815		($1,049)		$299	
Repairs - Equipment	$44,000		$33,978		$24,134		$9,844		$2,046	
Repairs - Buildings	$15,000		$12,500		$33,551		($21,051)		$3,119	
Operating Supplies	$75,000		$61,681		$75,233		($13,552)		$6,323	
Office Supplies	$3,500		$2,917		$2,879		$38		$848	
Postage	$500		$417		$1		$416		$56	
Printing & Reproduction	$1,000		$833		$5,371		($4,537)		$0	
Utility Services	$74,000		$60,378		$79,673		($19,296)		$8,698	
Gas/Oil/Propane	$39,000		$31,953		$29,895		$2,058		$491	
Refuse & Potables	$18,000		$15,000		$10,115		$4,885		$1,240	
Telephone/T1 Line	$9,050		$7,540		$6,732		$808		$735	
Security/Pest Control	$22,000		$18,396		$22,698		($4,303)		$3,614	
Music & Cable Service	$12,000		$9,167		$6,050		$3,116		$531	
Dues and Subscriptions	$7,300		$6,351		$11,618		($5,267)		$1,713	
Chemicals	$71,500		$65,223		$45,417		$19,805		$7,022	
Fertilizer - Course	$70,000		$45,708		$42,056		$3,652		$5,420	
Sand, Seed & Dressing	$42,375		$38,563		$31,495		$7,067		$3,150	
Licenses/Permits	$4,300		$1,458		$2,301		($843)		$119	
Cash Short/Over	$0		$0		($792)		$792		$128	
Miscellaneous	$4,700		$4,700		$288		$4,412		$0	
Other Services	$8,000		$6,667		$543		$6,124		$40	
Trustee Fees/Bank Charges	$84,000		$70,258		$93,790		($23,532)		$10,247	
Aerification	$0		$0		$3,761		($3,761)		$0	
Management Fees - Hampton	$86,400		$72,000		$70,910		$1,090		$7,455	
Rentals & Leases	$235,167		$195,973		$182,003		$13,969		$18,610	
Lake Maintenance	$30,000		$25,000		$25,000		$0		$2,500	
Insurance	$95,264		$79,387		$97,054		($17,667)		$13,527	
Other Current Charges	$32,000		$26,667		$19,930		$6,737		$1,684	
District Manager/Administrator	$38,500		$32,083		$30,231		$1,853		$2,750	
District Attorney	$5,820		$4,850		$5,535		($685)		$518	
Audit	$2,000		$1,667		$1,917		($250)		$192	
Non-Recurring/Other/Prior Year	$0		$0		$2,660		($2,660)		$0	
Equipment	$0		$0		$0		$0		$0	
Sales Tax/Gratuities/Lesson Income		$514,205 			$428,504 			$440,408 			($11,903) 			$0 	
TOTAL EXPENSES		$3,776,274 			$3,092,174 			$3,158,155 			($65,980) 			$276,112 	
Net Income before Non-Operating Expenses		($114,211) 			($122,535) 			$82,878 			$205,412 			$5,878 	
Non-Operating Income/(Expenses):
Interfund Transfer In	
$0		
$0		
$0		
$0		
$0	
Other Expenses	$0		$0		($3,908)		($3,908)		$0	
Principal Expense	($445,000)		($333,750)		($370,833)		($37,083)		($37,083)	
Interest Expense	($60,720)		($45,540)		($50,600)		($5,060)		($5,060)	
TOTAL NON-OPERATING		($505,720) 			($379,290) 			($425,341) 			($46,051) 			($42,143) 	
CHANGE IN NET POSITION		($619,931) 			($501,825) 			($342,464) 			$159,361 			($36,265) 	
TOTAL NET POSITION - Beginning	$0				($2,714,683)					
TOTAL NET POSITION - Ending		($619,931) 					($3,057,146) 					
			Page 8							

SWIM & TENNIS FUND
Statement of Revenues & Expenses and Changes in Net Position
For the Period Ended July 31, 2023

 DESCRIPTION			ADOPTED
	BUDGET			PRORATED BUDGET
  THRU 07/31/23 		ACTUAL
  THRU 07/31/23 		
  VARIANCE			CURRENT
	MONTH		
REVENUES:											
User Fees		$70,000		$55,312		$144,524		$89,213		$20,906	
Lesson Income Tennis		$190,000		$164,347		$190,266		$25,919		$18,640	
CDD Lesson Income		$20,000		$16,622		$23,573		$6,951		$2,968	
Merchandise/Food/Beverage Sale		$135,000		$109,573		$157,638		$48,065		$37,280	
TOTAL REVENUES			$415,000 			$345,853 			$516,001 			$170,148 			$79,793 	
COST OF GOODS SOLD:											
Cost of Goods Sold		$103,000		$83,706		$41,335		$42,371		$21,175	
GROSS PROFIT			$312,000 			$262,148 			$474,666 			$212,519 			$58,619 	
EXPENSES:											
Operating Expenses:											
Salaries		$841,500		$675,474		$666,319		$9,155		$125,906	
Employee Expenses		$202,000		$166,563		$168,058		($1,494)		$25,849	
Employee Education and Training		$8,000		$7,489		$3,862		$3,627		$1,160	
Lessons Paid Out		$190,000		$161,994		$188,017		($26,023)		$20,166	
Promotional Activities		$100,000		$83,944		$70,018		$13,926		$10,516	
Activites & Events - Tennis		$10,000		$9,617		$22,639		($13,022)		$2,026	
Communications and Freight		$16,500		$12,883		$18,596		($5,714)		$2,116	
Customer Service & Advertising		$8,000		$5,494		$1,829		$3,665		$152	
Other Contractual		$27,500		$22,990		$24,399		($1,409)		$1,915	
Repairs & Maintenance		$65,000		$27,642		$75,199		($47,557)		$360	
Operating Supplies		$24,000		$20,003		$22,532		($2,530)		$2,665	
Office Supplies		$22,000		$17,309		$12,230		$5,079		$1,183	
Utility Services		$130,000		$104,291		$130,865		($26,574)		$13,772	
Gas/Oil/Propane		$42,000		$36,326		$14,205		$22,121		$0	
Chemicals		$62,250		$50,906		$37,242		$13,664		$6,860	
Licenses/Permits		$6,000		$5,063		$2,656		$2,407		$0	
Bad Debt Expense		$0		$0		$1,457		($1,457)		$250	
Cash Short/Over		$0		$0		$196		($196)		$452	
Contributions and Donations		$0		$0		$2,205		($2,205)		$0	
Trustee Fees		$15,250		$11,487		$18,059		($6,572)		$3,953	
District Manager/Administrator		$33,000		$30,000		$32,451		($2,451)		$3,205	
Insurance		$25,000		$20,833		$20,596		$238		$2,060	
Taxes		$0		$0		$57		($57)		$0	
Audit		$3,000		$0		$0		$0		$0	
TOTAL EXPENSES			$1,831,000 			$1,470,307 			$1,533,687 			($63,379) 			$224,565 	
Non-Operating Income/Expenses:											
Interfund Transfer In		$1,519,000		$1,265,833		$1,265,833		($0)		$126,583	
Other Income		$0		$0		($1,354)		($1,354)		($1,006)	
Nonrecurring & Capital Expenses		$0		$0		$0		$0		$0	
TOTAL NON-OPERATING			$1,519,000 			$1,265,833 			$1,264,479 			($1,354) 			$125,577 	
CHANGE IN NET POSITION			$0 			$57,674 			$205,459 			$147,785 			($40,370) 	
TOTAL NET POSITION - Beginning		$0				$437,819					

TOTAL NET POSITION - Ending		$0 		$643,278 

The Crossings at Fleming Island
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues & Expenditures
For The Year Ending September 30, 2023

ADOPTED BUDGET

Oct-22

Nov-22

Dec-22

Jan-23

Feb-23

Mar-23

Apr-23

May-23

Jun-23

Jul-23

Aug-23

Sep-23

TOTAL

REVENUES:

$3,181,456	$0	$519,968	$2,204,313	$278,562	$59,815	$20,247	$50,068	$15,622	$38,924	$1,253	$0	$0	$3,188,772	
$92,000	$8,678	$7,698	$7,948	$7,914	$7,984	$7,808	$0	$0	$15,668	$0	$0	$0	$63,698	
$6,000	$8,489	$9,785	$10,751	$16,140	$17,361	$14,275	$12,179	$16,833	$16,677	$17,515	$0	$0	$140,005	
$10,000	$0	$3,978	$0	$0	$0	$6,966	$3,348	$1,425	$2,286	$1,937	$0	$0	$19,939	
$7,200	$400	$500	$0	$800	$180	$80	$0	$800	$940	$100	$0	$0	$3,800	
$31,364	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$3,328,020	$17,567	$541,929	$2,223,012	$303,417	$85,340	$49,376	$65,595	$34,680	$74,494	$20,805	$0	$0	$3,416,214	

Special Assessment Boat/RV Storage Fees Interest Income Misc/Newsletter Income Rental/Internet Income Carry Forward Surplus
TOTAL REVENUES

EXPENDITURES:

ADMINISTRATIVE:

$15,000	$0	$1,000	$2,800	$0	$800	$0	$800	$0	$2,000	$0	$0	$0	$7,400	
$8,200	$483	$645	$1,130	$776	$602	$482	$649	$484	$735	$484	$0	$0	$6,470	
$4,500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$2,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$2,000	$167	$167	$167	$167	$167	$167	$167	$167	$167	$167	$0	$0	$1,667	
$17,500	$17,500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$17,500	
$29,000	$2,583	$2,583	$2,583	$2,583	$2,763	$2,583	$2,583	$2,583	$2,743	$2,583	$0	$0	$26,174	
$20,000	$6,333	$29,570	$29,748	$19,545	$2,251	$0	$0	$14,632	$1,560	$18,802	$0	$0	$122,443	
$4,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,769	$0	$0	$2,769	
$16,000	$0	$11,829	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$11,829	
$99,000	$6,693	$7,756	$10,630	$6,693	$6,693	$6,693	$6,693	$6,693	$11,662	$6,693	$0	$0	$76,900	
$1,000	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
$700	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$400	$9	$0	$33	$31	$34	$36	$28	$31	$0	$0	$0	$0	$201	
$800	$33	$22	$71	$8	$46	$56	$23	$1	$153	$189	$0	$0	$602	
$60,000	$59,317	$0	$0	$0	$0	$0	($28)	$0	$0	$0	$0	$0	$59,289	
$1,000	$0	$0	$0	$0	$60	$0	$0	$0	$0	$812	$0	$0	$872	
$5,000	$64	$133	$0	$11	$0	$0	$700	$0	$0	$0	$0	$0	$909	
$1,500	$0	$201	$11	$3	$130	$5	$5	$0	$5	$5	$0	$0	$365	
$30,000	$1,352	$3,295	$2,243	$145	$1,401	$5,366	$1,075	$2,104	$2,060	$2,058	$0	$0	$21,100	

$861,000	
$71,923	
$71,929	
$71,926	
$71,926	
$71,926	
$71,927	
$71,925	
$71,926	
$71,926	
$71,926	
$0	
$0	
$719,263	
$130,000	$3,375	$6,600	$6,280	$210	$11,578	$5,122	$3,017	$5,562	$36,234	$14,549	$0	$0	$92,527	
$75,864	$5,872	$5,872	$5,872	$5,872	$5,872	$8,872	$5,872	$5,872	$6,872	$225	$0	$0	$57,073	
$13,000	$0	$0	$2,670	$0	$0	$4,787	$0	$0	$2,722	$0	$0	$0	$10,179	
$215,000	$4,340	$10,137	$8,949	$13,775	$14,697	$0	$6,307	$43,702	$36,274	$22,003	$0	$0	$160,184	
$145,000	$11,457	$10,898	$11,568	$6,932	$9,490	$16,434	$18,405	$5,386	$5,674	$5,551	$0	$0	$101,795	
$45,000	$2,386	$2,809	$1,946	$2,413	$6,627	$1,932	$7,779	$1,491	$1,209	$2,543	$0	$0	$31,134	
$6,556	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$1,809,020	$193,973	$165,531	$158,710	$131,175	$135,219	$124,546	$126,083	$160,719	$182,079	$151,444	$0	$0	$1,529,479	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
($1,519,000)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	$0	$0	($1,265,833)	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
($1,519,000)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	($126,583)	$0	$0	($1,265,833)	
														
$0	($302,989)	$249,815	$1,937,719	$45,659	($176,463)	($201,754)	($187,072)	($252,623)	($234,168)	($257,222)	$0	$0	$620,902	

Supervisors Fees
PR Taxes/Workers Comp/PR Fees Engineering Fees
Arbitrage Dissemination Agent Assessment Roll District Attorney Litigation Counsel Audit
Trustee Fees
District Manager/Adminstrator Computer Time
Telephone Postage
Printing & Binding Insurance
Legal Advertising Other Current Charges Office Supplies
Dues, Licenses, Website

MAINTENANCE:
Landscape Maintenance
Landscape Maintenance - Contingency Lake Maintenance
Cost Sharing Agreement - Stone Creek Facility/Preventative Maintenance Utilities
Security
Operating Reserves

TOTAL EXPENDITURES

OTHER FINANCING SOURCES/(USES):

Interfund Transfer In/(Out) - SBA Reserve Interfund Transfer Out - Swim & Tennis Interfund Transfer Out - Golf Course Interfund Transfer Out - Capital Reserve

TOTAL OTHER FINANCING SOURCES/(USES):

EXCESS REV/(EXP)

The Crossings at Fleming Island
COMMUNITY DEVELOPMENT DISTRICT
WATER/SEWER FUND
Statement of Revenues & Expenditures
For The Year Ending September 30, 2023

ADOPTED BUDGET

Oct-22

Nov-22

Dec-22

Jan-23

Feb-23

Mar-23

Apr-23

May-23

Jun-23

Jul-23

Aug-23

Sep-23

TOTAL

REVENUES:

$1,275,000	$106,096	$118,748	$107,474	$97,706	$114,561	$105,345	$109,600	$113,902	$131,403	$107,287	$0	$0	$1,112,121	
$2,182,800	$190,340	$192,928	$196,341	$190,194	$211,342	$189,298	$192,177	$194,382	$215,804	$190,850	$0	$0	$1,963,658	
$826,200	$66,273	$72,801	$67,383	$61,187	$63,198	$65,384	$68,924	$74,646	$81,919	$67,338	$0	$0	$689,052	
$59,160	$4,330	$2,439	$4,485	$3,961	$3,240	$4,506	$3,585	$4,832	$4,407	$4,524	$0	$0	$40,309	
$1,900,000	$161,772	$161,747	$161,836	$161,852	$167,342	$161,986	$164,881	$164,767	$164,899	$165,080	$0	$0	$1,636,161	
$45,000	$14,233	$11,433	$20,108	$15,887	$20,462	$19,146	$20,784	$20,716	$21,712	$22,622	$0	$0	$187,102	
$344,120	$0	$0	$0	$1	$0	$0	$0	$0	$0	$0	$0	$0	$1	
$6,632,280	$543,043	$560,096	$557,627	$530,786	$580,144	$545,665	$559,951	$573,245	$620,145	$557,702	$0	$0	$5,628,403	

Water Revenue Wastewater Revenue Reclaimed Water Revenue Service Charges
Debt Capacity Charge Interest/Misc. Income Carry Forward Surplus
TOTAL REVENUES

EXPENSES:

ADMINISTRATIVE:

$2,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$1,650	$0	$0	$0	$0	$0	$0	$550	$0	$0	$0	$0	$0	$550	
$1,000	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
$24,000	$2,138	$995	$3,281	$2,138	$2,138	$2,138	$2,138	$2,138	$2,138	$2,138	$0	$0	$21,380	
$4,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,769	$0	$0	$2,769	
$8,500	$0	$0	$0	$0	$6,525	$0	$0	$0	$3,717	$0	$0	$0	$10,242	
$73,500	$6,031	$6,031	$6,031	$6,031	$6,031	$6,031	$6,031	$6,031	$6,031	$6,031	$0	$0	$60,314	
$1,000	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
$1,000	$47	$75	$46	$54	$26	$74	$0	$59	$131	$0	$0	$0	$511	
$55,000	$54,374	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$54,374	
$1,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$15,000	$952	$1,537	$1,223	$1,205	$1,275	$908	$1,594	$1,180	$1,347	$1,208	$0	$0	$12,429	

$67,750	
$4,330	
$3,588	
$3,336	
$3,961	
$3,240	
$4,506	
$3,585	
$4,832	
$4,407	
$4,524	
$0	
$0	
$40,309	
$1,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$1,387,200	$113,993	$128,916	$118,524	$107,778	$126,524	$113,545	$118,477	$126,484	$137,182	$113,676	$0	$0	$1,205,099	
$2,193,000	$190,340	$192,928	$196,341	$190,194	$211,342	$189,298	$192,177	$194,382	$215,804	$190,850	$0	$0	$1,963,658	
$55,000	$4,229	$4,236	$4,243	$4,242	$4,237	$4,228	$4,235	$4,230	$4,223	$4,220	$0	$0	$42,324	
$54,000	$4,470	$4,479	$4,485	$4,485	$4,479	$4,470	$4,477	$4,474	$4,467	$4,464	$0	$0	$44,750	
$200,000	$16,818	$12,371	$12,833	$15,849	$8,296	$17,405	$17,864	$19,075	$22,183	$17,822	$0	$0	$160,515	
$35,000	$0	$477	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$477	
$40,000	$3,313	$3,867	$2,498	$2,068	$2,239	$2,636	$3,068	$3,466	$2,989	$2,245	$0	$0	$28,389	
$255,000	$0	$0	$0	$0	$196,671	$0	$0	$0	$0	$0	$0	$0	$196,671	
$25,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
														
($960,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	($80,000)	$0	$0	($800,000)	
($783,658)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	($65,305)	$0	$0	($653,048)	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$6,244,258	$546,507	$504,972	$498,312	$483,477	$718,494	$490,710	$499,667	$511,823	$550,091	$495,420	$0	$0	$5,299,473	
														
$388,022	($3,463)	$55,124	$59,314	$47,309	($138,351)	$54,954	$60,284	$61,422	$70,054	$62,281	$0	$0	$328,929	

Engineering Fees Arbitrage Dissemination Agent District Attorney Annual Audit Trustee Fees
District Manager/Administrator Computer Time
Postage Insurance
Legal Advertising Office Supplies
Other Current Charges
WATER/WASTEWATER:
Service Charges Meter Expenses Purchased Water Treated Wastewater Black Creek Charge
Alternative Water Supply Purchased Reclaimed Water Repairs & Maintenance Electric
Capital Outlay Contingency
DEBT SERVICE:
Principal Expense Interest Expense Interfund Transfer Out
TOTAL EXPENSES
CHANGE IN NET POSITION

The Crossings at Fleming Island CDD
GOLF COURSE
Statement of Revenues & Expenses and Changes in Net Position - Proprietary Fund
For The Year Ending September 30, 2023

ADOPTED BUDGET

Oct-22

Nov-22

Dec-22

Jan-23

Feb-23

Mar-23

Apr-23

May-23

Jun-23

Jul-23

Aug-23

Sep-23

TOTAL

REVENUES

User Fees - Dues	$430,000	$36,402	$36,909	$35,117	$34,560	$34,639	$34,757	$34,895	$34,890	$33,774	$34,947	$0	$0	$350,889	
Greens/Cart Fees	$1,492,000	$143,490	$112,369	$116,570	$125,721	$138,071	$182,071	$167,324	$151,686	$124,921	$128,442	$0	$0	$1,390,665	
Tournament Golf Income	$74,681	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Merchandise/Food/Beverage	$1,775,750	$155,999	$124,192	$139,183	$117,062	$130,879	$165,239	$176,802	$147,947	$145,388	$146,481	$0	$0	$1,449,171	
Rental Revenue	$70,000	$13,072	$11,290	$7,358	$4,169	$2,641	$2,648	$5,569	$5,912	$13,840	$21,832	$0	$0	$88,331	
Membership Income - Other Fees	$3,000	$1,109	$368	$370	$158	$449	$292	$230	$276	$297	$252	$0	$0	$3,801	
Miscellaneous Income	$60,000	$5,402	$7,364	$5,501	$7,023	$7,532	$11,153	$8,894	$9,327	$6,906	$10,243	$0	$0	$79,344	
Initiation Fees	$6,000	$0	$0	$0	$0	$3,000	$1,000	$0	$0	$9,750	$6,750	$0	$0	$20,500	
Interest Income/Commissions	$0	$134	$155	$195	$249	$273	$455	$353	$346	$105	$650	$0	$0	$2,914	
Sales Tax/Gratuities/Lesson Inco	$514,205	$50,051	$45,879	$43,651	$44,502	$45,904	$56,999	$56,003	$50,268	$47,150	$0	$0	$0	$440,408	
TOTAL REVENUES	$4,425,636	$405,658	$338,525	$304,293	$333,443	$363,389	$454,614	$450,070	$400,652	$382,131	$349,596	$0	$0	$3,826,023	
COST OF GOODS SOLD:															
Cost of Goods Sold	$763,573	$55,557	$54,737	$57,233	$45,994	$51,032	$71,886	$59,678	$56,774	$64,493	$67,606	$0	$0	$584,990	
GROSS PROFIT	$3,662,063	$350,102	$283,788	$247,060	$287,449	$312,358	$382,728	$390,392	$343,877	$317,638	$281,990	$0	$0	$3,241,032	

EXPENDITURES:															
Operating Expenses:															
Salaries	$1,549,435	$125,739	$121,667	$122,664	$131,056	$116,515	$127,227	$117,109	$131,924	$127,799	$130,277	$0	$0	$1,251,978	
Commissions & Bonuses	$30,000	$1,717	$2,357	$7,011	$750	$1,589	$7,296	$7,577	$5,512	$8,211	$5,410	$0	$0	$47,430	
Rental Commissions	$12,500	$593	$3,275	$2,346	$1,530	$698	$0	$0	$0	$0	$0	$0	$0	$8,441	
Employee Expenses	$313,108	$23,851	$21,378	$26,958	$31,685	$26,483	$26,596	$22,981	$22,830	$26,633	$25,357	$0	$0	$254,753	
Employee Uniforms	$5,000	$0	$155	$230	$699	$0	$0	$0	$1,356	$0	$0	$0	$0	$2,439	
Travel & Per Diem	$2,000	$111	$492	$134	$68	$1,045	$0	$1,988	($1,000)	$1,733	$287	$0	$0	$4,857	
Training	$500	$0	$0	$0	$0	$0	$0	$907	($827)	$325	$26	$0	$0	$431	
Employee Advertising	$1,000	$0	$907	$0	$0	$0	$0	($547)	$907	$0	($359)	$0	$0	$907	
Janitorial Expense/Supplies	$38,400	$3,837	$3,181	$2,375	$2,600	$2,805	$2,664	$2,477	$2,391	$2,670	$2,721	$0	$0	$27,722	
Tournaments & Events	$45,500	$2,928	$3,385	$2,390	$1,950	$3,024	$2,580	$3,278	$2,275	$1,750	$2,420	$0	$0	$25,980	
Centralized Services	$83,000	$7,418	$9,170	$8,426	$9,640	$10,631	$11,228	$8,709	$5,505	$6,687	$6,529	$0	$0	$83,943	
Course & Grounds Maintenance	$51,250	$6,118	$2,226	$5,041	$3,571	$3,922	$18,436	$4,043	$590	$2,569	$299	$0	$0	$46,815	
Repairs - Equipment	$44,000	$4,708	$3,899	$4,128	$3,571	$1,840	$1,490	$1,048	$392	$1,013	$2,046	$0	$0	$24,134	
Repairs - Buildings	$15,000	$4,996	$21	$793	$700	$2	$1,506	$7,074	$51	$15,290	$3,119	$0	$0	$33,551	
Operating Supplies	$75,000	$8,093	$5,804	$9,800	$4,541	$10,436	$8,177	$6,544	$9,528	$5,876	$6,434	$0	$0	$75,233	
Office Supplies	$3,500	$241	$494	$536	$146	($101)	$183	$118	$0	$414	$848	$0	$0	$2,879	
Postage	$500	$75	$2	$0	$17	$0	$0	$0	$0	$13	($105)	$0	$0	$1	
Printing & Reproduction	$1,000	$0	$0	$318	$0	$0	$1,774	$3,279	$0	$0	$0	$0	$0	$5,371	
Utility Services	$74,000	$9,003	$8,417	$7,529	$6,640	$6,905	$6,166	$6,834	$8,402	$11,080	$8,698	$0	$0	$79,673	
Gas/Oil/Propane	$39,000	$6,096	$1,055	$5,268	$1,096	$2,924	$4,245	$3,379	$2,862	$2,480	$491	$0	$0	$29,895	
Refuse & Potables	$18,000	$1,240	$1,240	$1,280	($1,763)	$1,240	$1,240	$1,240	$1,240	$1,918	$1,240	$0	$0	$10,115	
Telephone/T1 Line	$9,050	$717	$773	$684	$811	$427	$717	$413	$502	$955	$735	$0	$0	$6,732	
Security/Pest Control	$22,000	$2,332	$1,017	$1,376	$1,559	$2,029	$2,015	$1,812	$3,149	$3,795	$3,614	$0	$0	$22,698	
Music & Cable Service	$12,000	$199	$791	$658	$723	$807	$352	$911	$553	$525	$531	$0	$0	$6,050	
Dues and Subscriptions	$7,300	$622	$1,017	$782	$467	$3,952	$212	$362	$953	$1,539	$1,713	$0	$0	$11,618	
Chemicals	$71,500	$1,647	$9,585	$828	$2,420	$1,517	$5,000	$9,022	$552	$7,824	$7,022	$0	$0	$45,417	
Fertilizer - Course	$70,000	($2,640)	$962	$2,047	$1,850	$1,556	$19,499	$3,703	$4,829	$4,831	$5,420	$0	$0	$42,056	
Sand, Seed & Dressing	$42,375	$6,297	$1,019	$0	$514	$1,098	$471	$8,530	$5,255	$5,161	$3,150	$0	$0	$31,495	
Licenses/Permits	$4,300	$278	$179	$304	$330	$198	$119	$119	$169	$488	$119	$0	$0	$2,301	
Cash Short/Over	$0	($80)	($33)	($2,180)	$60	$50	$1,387	($72)	$76	$0	$0	$0	$0	($792)	
Miscellaneous	$4,700	$0	($2,144)	$2,144	$0	$0	$0	$38	$111	$11	$128	$0	$0	$288	
Other Services	$8,000	$37	$37	$37	$37	$190	$40	$40	$40	$40	$40	$0	$0	$543	
Trustee Fees/Bank Charges	$84,000	$7,478	$8,827	$8,779	$8,615	$8,142	$8,581	$11,418	$11,105	$10,599	$10,247	$0	$0	$93,790	
Management Fees - Hampton	$86,400	$7,000	$7,000	$7,000	$7,000	$7,000	$7,000	$7,000	$7,455	$7,000	$7,455	$0	$0	$70,910	
Rentals & Leases	$235,167	$14,126	$14,951	$14,722	$16,475	$19,699	$15,593	$27,616	$21,915	$18,296	$18,610	$0	$0	$182,003	
Lake Maintenance	$30,000	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	$0	$0	$25,000	
Insurance	$95,264	$7,479	$4,119	$4,119	$12,327	$6,786	$6,705	$5,396	$16,102	$20,495	$13,527	$0	$0	$97,054	
Other Current Charges	$32,000	$51,752	$47,747	$48,131	$46,156	$47,559	$58,834	($285,302)	$1,684	$1,864	$1,504	$0	$0	$19,930	
District Manager/Administrator	$38,500	$3,205	$3,205	$3,205	$3,205	$3,205	$3,205	$2,750	$2,750	$2,750	$2,750	$0	$0	$30,231	
District Attorney	$5,820	$868	$518	$518	$518	$518	$518	$518	$518	$518	$518	$0	$0	$5,535	
Audit	$2,000	$192	$192	$192	$192	$192	$192	$192	$192	$192	$192	$0	$0	$1,917	
Non-Recurring/Other/Prior Year	$0	$2,660	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,660	
Equipment	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Sales Tax/Gratuities/Lesson Expe	$514,205	$0	$0	$0	$0	$0	$0	$342,990	$50,268	$47,150	$0	$0	$0	$440,408	
TOTAL EXPENDITURES	$3,776,274	$313,434	$291,390	$303,075	$304,255	$297,381	$353,746	$337,992	$324,615	$352,993	$275,513	$0	$0	$3,154,394	
															
Net Income before Non-															
Operating Expenses	($114,211)	$36,667	($7,602)	($56,014)	($16,807)	$14,977	$28,982	$52,400	$19,262	($35,355)	$6,477	$0	$0	$86,639	

Non-Operating Income/(Expenses)	
:														
Other Expenses	$0	$0	$0	$0	$0	$0	($2,750)	($1,158)	$0	$0	$0	$0	$0	($3,908)	
Principal Expense	($445,000)	($32,500)	($32,500)	($32,500)	($50,833)	($37,083)	($37,083)	($37,083)	($37,083)	($37,083)	($37,083)	$0	$0	($370,833)	
Interest Expense	($60,720)	($9,515)	($9,515)	($9,515)	$8,305	($5,060)	($5,060)	($5,060)	($5,060)	($5,060)	($5,060)	$0	$0	($50,600)	
TOTAL NON-OPERATING	($505,720)	($42,015)	($42,015)	($42,015)	($42,528)	($42,143)	($44,893)	($43,301)	($42,143)	($42,143)	($42,143)	$0	$0	($425,341)	
															
EXCESS REVENUES (EXP)	($619,931)	($5,348)	($49,617)	($98,029)	($59,335)	($27,167)	($15,911)	$9,098	($22,881)	($77,498)	($35,666)	$0	$0	($338,703)	

THE CROSSINGS AT FLEMING ISLAND
COMMUNITY DEVELOPMENT DISTRICT TAX COLLECTIONS
FISCAL YEAR ENDING SEPTEMBER 30, 2023

ON ROLL:

$3,181,456.00	$514,224.00	$3,695,680.00
86.09%	13.91%

DATE RECEIVED

GROSS TAX RECEIVED

PRIOR YEAR GROSS TAX RECEIVED

DISCOUNT & TAX COLLECTOR FEES

PRIOR YEAR DISCOUNT & TAX COLLECTOR FEES

INTEREST/ PENALTIES

PRIOR YEAR INTEREST/ PENALTIES

NET AMOUNT RECEIVED WF #2447

GENERAL FUND WELLS #2447

RESERVE FUND
WELLS# 3920	TOTAL 100.00%

11/9/22	
$	16,616.05	
$	-	
$	1,155.47	
$	-	
$	-	
$	-	
$	15,460.58		
13,309.37	
2,151.21	
15,460.58	
11/16/22	$	175,361.98	$	-	$	10,378.03	$	-	$	-	$	-	$	164,983.95		142,027.77	22,956.18	164,983.95	
11/29/22	$	504,967.26	$	-	$	29,889.01	$	-	$	-	$	-	$	475,078.25		408,974.95	66,103.30	475,078.25	
12/13/22	$	2,767,068.77	$	-	$	163,768.58	$	-	$	-	$	-	$	2,603,300.19		2,241,072.01	362,228.18	2,603,300.19	
12/21/22	$	186,456.20	$	-	$	10,783.66	$	-	$	-	$	-	$	175,672.54		151,229.13	24,443.41	175,672.54	
1/17/23	$	56,500.71	$	-	$	2,797.66	$	-	$	-	$	-	$	53,703.05		46,230.70	7,472.35	53,703.05	
2/8/23	$	72,715.06	$	-	$	3,371.09	$	-	$	-	$	-	$	69,343.97		59,695.32	9,648.65	69,343.97	
2/14/23	$	-	$	-	$	2.82	$	-	$	141.39	$	-	$	138.57		119.29	19.28	138.57	
3/7/23	$	24,139.10	$	86.16	$	778.81	$	3.26	$	-	$	76.63	$	23,519.82		20,247.23	3,272.59	23,519.82	
4/11/23	$	59,347.63	$	-	$	1,186.95	$	-	$	-	$	-	$	58,160.68		50,068.09	8,092.59	58,160.68	
5/5/23	$	17,420.70	$	573.62	$	358.87	$	11.47	$	522.60	$	-	$	18,146.58		15,621.63	2,524.95	18,146.58	
5/5/23	$	-	$	-	$	-	$	-	$	-	$	-	$	-		-	-	-	
6/6/23	$	16,492.56		$	329.90	$	9.84	$	-	$	494.75	$	16,647.57		14,331.20	2,316.37	16,647.57	
6/20/23	$	-	$	28,301.19	$	-	$	583.01	$	-	$	849.03	$	28,567.21	
	24,592.31	3,974.90	28,567.21	
7/12/23	$	-	$	746.72	$	-	$	29.70	$	-	$	738.29	$	1,455.31		1,252.82	202.49	1,455.31	
	3,897,086.02	29,707.69	224,800.85	637.28	663.99	2,158.70	3,704,178.27		3,188,771.80	515,406.47	3,704,178.27	
		100%	

 $	(0.00) 

To Transfer

TRANSFER FRM WF (GEN) #2447 TO WF (RES) #3920
Date	Amount	Method

SPECIAL ASSESSMENT RESERVE

100%

11/22/22 $	37,313.85	Transfer	
12/14/22 $	636,573.16	Transfer	
12/21/22 $	36,327.05	Transfer	
01/20/23 $	(232,331.77)	SBA Transfer	
01/20/23 $	7,472.34	Transfer	
02/24/23 $	9,667.94	Transfer	
04/18/23 $	3,272.59	Transfer	
05/05/23 $	8,092.59	Transfer	
06/14/23 $	2,524.95	Transfer	
06/27/23 $	3,974.90	Transfer	
07/28/23 $	2,316.37	Transfer	
08/14/23 $	202.50	Transfer	
$	515,406.47		

THE CROSSINGS AT FLEMING ISLAND
COMMUNITY DEVELOPMENT DISTRICT TAX COLLECTIONS
FISCAL YEAR ENDING SEPTEMBER 30, 2023

$ 2,420,501.01  $

378,767.06  $

67,073.33

 ON ROLL: 	84.4457%	13.2143%	2.3400%

PRIOR YEAR
DATE	GROSS TAX	GROSS TAX
RECEIVED	RECEIVED	RECEIVED

DISCOUNT & TAX COLLECTOR FEES

PRIOR YEAR DISCOUNT & TAX COLLECTOR FEES

INTEREST/ PENALTIES

PRIOR YEAR	NET AMOUNT INTEREST/		RECEIVED PENALTIES	 WACH #2447

2014A1/2 US BANK #210948002

2014A3 US BANK
#210952002

2017
US BANK #275213000

11/9/22
11/16/22
11/29/22
12/13/22
12/21/22
1/17/23
2/8/23
2/14/23
3/7/23
4/11/23
5/5/23
5/5/23
6/6/23
6/20/23
7/12/23
TOTALS

$
$
$

15,511.06
146,958.24
415,526.52

$ 2,084,827.63

$
$
$
$
$
$
$
$
$

168,922.32
52,644.86
40,659.88
- 10,418.41
41,196.09
21,532.83
- 21,107.36

$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,060.22
8,695.04
24,605.63
123,365.21
9,743.52
2,615.15
1,772.45
4.08
317.35
823.92
443.58
- 422.16
-

$

203.56

$	124.05

$

4.68

$	110.33

$
$

97.19
-

$

1.94

$
$

645.99
-

$ 29,994.16

$
$

12.65
617.88

$

-

$
$

633.23
899.80

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,019,305.20

30,215.40

173,868.31

637.15

849.55

1,643.36

14,450.84
138,263.20
390,920.89
1,961,462.42
159,178.80
50,029.71
38,887.43
199.48
10,330.76
40,372.17
21,830.49
- 21,305.78
30,276.08
- 2,877,508.05

12,203.11
116,757.28
330,115.74
1,656,369.95
134,419.59
42,247.92
32,838.75
168.45
8,723.88
34,092.55
18,434.90
- 17,991.81
25,566.84
-
2,429,930.76

1,909.58
18,270.52
51,657.47
259,193.60
21,034.37
6,611.08
5,138.70
26.36
1,365.14
5,334.90
2,884.75
- 2,815.41
4,000.77
-
380,242.66
100%

338.15
3,235.40
9,147.68
45,898.86
3,724.84
1,170.71
909.98
4.67
241.74
944.72
510.84
- 498.56
708.47
-
67,334.63

SPECIAL ASSESSMENT TRANSFERS TO REVENUE ACCOUNTS	
	Series 2014A1/2	Series 2014A3	Series 2017		
Date	Amount	Amount	Amount	Method	
11/22/22	$	128,960.38	$	20,180.10  $	3,573.56	Wire	
12/17/22	$  1,986,485.70	Wire	
12/21/22	$	134,419.59	$	331,885.44  $	58,771.38	Wire	
1/20/23	$	42,247.92	$	6,611.08  $	1,170.71	Wire	
2/24/23	$	33,007.20	$	5,165.06  $	914.64	Wire	
4/18/23	$	8,723.88	$	1,365.14  $	241.75	Wire	
5/5/23	$	34,092.55	$	5,334.90  $	944.72	Wire	
6/14/23	$	18,434.90	$	2,884.75  $	510.84	Wire	
6/27/23	$	43,558.64	$	6,816.19  $	1,207.03	Wire	

 $  2,429,930.76	$	380,242.66  $	67,334.63 		

TO BE TRANSFERRED	0.00	(0.00)	0.00

C.

The Crossings at Fleming Island
Community Development District
Summary of Invoices
August 25, 2023

Fund	
Date/ Description	
Check No.s	
Amount	

General	
6-1-6/30	
5490-5522	
$	228,319.41	
	7/1-7/31	5523-5542	$	144,932.15	
Reserve	6-1-6/30	431-432	$	18,226.00	
	7/1-7/31	433-435	$	18,393.31	
Water/Sewer	6-1-6/30	8429-8477	$	516,974.88	
	7/1-7/31	8478-8529	$	697,836.88	
Swim & Tennis	6-1-6/30		$	83,401.41	
	7/1-7/31		$	133,718.19	
Golf Course	6-1-6/30		$	237,571.61	
	7/1-7/31		$	101,063.88	
Total Invoices for	Approval		$	2,180,437.72	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/07/23 00252	3/02/23 276	202302 310-51300-31501	*	9,546.45
FEB 23 - LITIGATION
4/04/23 365	202303 310-51300-31501	*	2,293.95
MAR 23 - LITIGATION
5/01/23 473	202304 310-51300-31501	*	2,791.95
APR 23 - LITIGATION
ABEL BEAN LAW PA	14,632.35 005490
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00010	5/31/23 11994	202305 310-51300-31500	*	2,583.41
MAY 23 - GENERAL COUNSEL
5/31/23 11994	202305 300-13100-10300	*	518.46
MAY 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A	3,101.87 005491
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00003	5/22/23 MAY 23	202305 320-53800-43000	*	5,284.00 MAY 23 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	5,284.00 005492
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00224	6/01/23 06012023 202305 320-53800-34500	*	189.00
SECURITY SVC 5/26
MICHAEL CONN0RS	189.00 005493
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00237	6/01/23 06012023 202305 320-53800-34500	*	420.00
SECURITY SVC 5/18 & 6/1
STEPHEN M COYNE	420.00 005494
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00263	5/30/23 19	202305 320-53800-46300	*	4,120.00
TREE REMOVAL
DUCE TREE SERVICE	4,120.00 005495
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00059	5/30/23 8-146-70 202305 310-51300-42000	*	23.91
DELIVERIES THRU 5/19
FEDEX	23.91 005496

6/07/23 00001	6/01/23	
	6/01/23	
	6/01/23	
	6/01/23	
	6/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
578	202306 310-51300-34000	*	5,006.26
JUN 23 - MGMT FEES
578	202306 310-51300-35100	*	83.33
JUN 23 - IT
578	202306 310-51300-31300	*	166.67
JUN 23 - DISSEMINATION
578	202306 310-51300-51000	*	5.00
JUN 23 - OFFICE SUPPLIES
578	202306 310-51300-42500	*	152.55
JUN 23 - COPIES
GMS, LLC	5,413.81 005497
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	2
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/07/23 00180	6/01/23 06012023 202305 320-53800-34500	*	168.00
SECURITY SVC 5/17/23
EDGAR W HOWELL, JR.	168.00 005498
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00141	6/02/23 32721	202306 320-53800-34000	*	4,988.00
SP BATHROOM
6/02/23 32726	202306 320-53800-34000	*	2,149.00
CREEKSIDE SP BATHROOM
ISLAND PAINT & MORE, LLC	7,137.00 005499
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00062	5/19/23 4731	202305 320-53800-34000	*	1,980.00

320-53800-34000	*	1,466.00	
320-53800-34000	*	1,915.00	

SP SLIDE TOWER 5/19/23 4732	202305
CS TIME CLOCKS 5/19/23 4733	202305
CS LIGHT POLE
KAD ELECTRIC COMPANY	5,361.00 005500
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00184	6/01/23 99123B	202306 320-53800-46800	*	5,872.00 JUN 23 WATER MGMT SVCS LM
6/01/23 99123B	202306 300-13100-10300	*	2,500.00 JUN 23 WATER MGMT SVCS GF
THE LAKE DOCTORS, INC.	8,372.00 005501
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00250	5/19/23 1058	202305 320-53800-34000	*	65.84
SP ICE MACHINE
MECHANICAL SOLUTIONS LLC	65.84 005502
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

320-53800-34000	*	322.00	
320-53800-34000	*	162.00	

6/07/23 00257	5/24/23 INV00061 202305 320-53800-34000	*	5,225.03 CS PARK
5/31/23 INV00062 202305
ENCLAVE SIGNS 5/31/23 INV00062 202305
ENCLAVE SIGNS
SHARKPROWASH	5,709.03 005503
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00018	5/24/23 200403	202305 320-53800-46300	*	275.00
PINE LAKES CONTROLLER
5/28/23 200457	202305 320-53800-46200	*	71,926.32
MAY 23 - LANDSCAPE MAINT
TREE AMIGOS	72,201.32 005504
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/13/23 00010	5/31/23 11994-1	202305 310-51300-31500	*	160.00
5/11/23 CONFERENCE CALL
BRADLEY, GARRISON & KOMANDO, P.A	160.00 005505
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL

CHECK REGISTER	RUN	8/15/23	

STATUS		
AMOUNT	
*		132.50	
*		110.00	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME

PAGE	3

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/13/23 00099	6/08/23 SSI11149 202305 320-53800-34500
MAY 23 - ADMIN FEE
6/08/23 SSI11149 202305 320-53800-34500 MAY 23 - SCHEDULING
CLAY COUNTY SHERIFF'S OFFICE	242.50 005506
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/13/23 00137	6/08/23 MAY 23	202305 320-53800-43100	*	6,300.11 MAY 23 - WATER
6/08/23 MAY 23	202305 320-53800-43100	V	6,300.11- MAY 23 - WATER
THE CROSSINGS @ FI CDD C/O CCUA	.00 005507
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00251	6/12/23 101	202306 320-53800-46300	*	1,200.00
CLEARING WORK ON HOLE #15
BETTER CUT & DIG MORE LLC	1,200.00 005508
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00165	6/13/23 92149	202305 320-53800-34000	*	295.50
BACKFLOW REPAIR
BOB'S BACKFLOW & PLUMBING SERVICES	295.50 005509
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00224	6/15/23 06152023 202306 320-53800-34500	*	126.00
SECURITY SVC 6/7
MICHAEL CONN0RS	126.00 005510
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00237	6/15/23 06152023 202306 320-53800-34500	*	210.00
SECURITY SVC 6/9
STEPHEN M COYNE	210.00 005511
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00041	6/15/23 1395	202306 320-53800-34000	*	12,948.00
CART PATH BTWN H18 &TALON
CW BUILDERS & ASSOCIATES, INC.	12,948.00 005512
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00263	6/15/23 1	202306 320-53800-46300	*	6,000.00
TREE REMVL HOLE18&TALONS
6/19/23 4	202306 320-53800-46300	*	1,350.00
TREE LEFT SIDE HOLE#9
DUCE TREE SERVICE	7,350.00 005513
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00180	6/15/23 06152023 202306 320-53800-34500	*	210.00
SECURITY SVC 6/13
EDGAR W HOWELL, JR.	210.00 005514
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00264	6/15/23 47	202306 320-53800-46300	*	7,950.00
TREE REMOVALS
JK TREE CARE LLC	7,950.00 005515
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	4
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/21/23 00212	6/15/23 06152023 202306 320-53800-34500	*	210.00
SECURITY SVC 6/15
JUSTIN JOHNSON	210.00 005516
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00062	6/20/23 4739	202306 320-53800-34000	*	485.00
ADDED OUTLET TO TENNIS
6/20/23 4740	202306 320-53800-34000	*	1,995.00
WIRED SP FOUNTAIN
6/20/23 4741	202306 320-53800-34000	*	345.00
ELECTRICAL HAZARD AT SP
KAD ELECTRIC COMPANY	2,825.00 005517
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00184	6/14/23 1782198	202306 320-53800-46300	*	3,950.00
SWIM PARK FOUNTAIN
THE LAKE DOCTORS, INC.	3,950.00 005518
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00250	6/11/23 1059	202306 320-53800-34000	*	261.68
HVAC REPAIR AT ANNEX
6/11/23 1064	202306 320-53800-34000	*	358.96
HVAC REPAIR
MECHANICAL SOLUTIONS LLC	620.64 005519
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/23 00018	6/06/23 200400	202306 320-53800-46300	*	4,584.00
WATERFORD LANDING ENHNCMT
TREE AMIGOS	4,584.00 005520

6/21/23 00221	6/02/23	
	6/02/23	
	6/02/23	
	6/02/23	
	6/02/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
0594	202305 300-13100-10300	*	18,179.72
MAY 23 - CREDIT CARD
0594	202305 310-51300-54000	*	1,368.17
MAY 23 - CREDIT CARD
0594	202305 320-53800-41000	*	101.65
MAY 23 - CREDIT CARD
0594	202305 320-53800-34000	*	2,897.13
MAY 23 - CREDIT CARD
0594	202305 310-51300-49500	*	691.97
MAY 23 - CREDIT CARD
WELLS FARGO	23,238.64 005521
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/23 00265	6/23/23 SETTLEME 202306 300-22300-10000	*	30,000.00 TOWNCENTER SETTLEMENT
BUFFALO BILL, LLC	30,000.00 005522
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	228,319.41
TOTAL FOR REGISTER	228,319.41 CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/10/23 00010	6/30/23 12008	202306 310-51300-31500	*	2,583.41
JUN 23 - GENERAL COUNSEL
6/30/23 12008	202306 310-51300-31501	*	1,560.00
JUN 23 - GENERAL COUNSEL
6/30/23 12008	202306 300-13100-10300	*	518.46
JUN 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A	4,661.87 005523
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00003	6/20/23 JUN 23	202306 320-53800-43000	*	5,572.30 JUN 23 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	5,572.30 005524
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00001	7/01/23 585	202307 310-51300-34000	*	5,006.26
JUL 23 - MGMT FEES
7/01/23 585	202307 310-51300-35100	*	83.33
JUL 23 - IT
7/01/23 585	202307 310-51300-31300	*	166.67
JUL 23 - DISSEMINATION
7/01/23 585	202307 310-51300-51000	*	5.00
JUL 23 - OFFICE SUPPLIES
7/01/23 585	202307 310-51300-42500	*	188.85
JUL 23 - COPIES
GMS, LLC	5,450.11 005525
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00168	7/03/23 55693	202307 310-51300-32200	*	2,769.23
AUDIT FY 2022
7/03/23 55693	202307 300-13100-10400	*	2,076.92
AUDIT FY 2022
7/03/23 55693	202307 300-13100-10300	*	1,384.62
AUDIT FY 2022
MCDIRMIT DAVIS	6,230.77 005526
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00093	6/30/23 2ND QTR	202306 320-53800-34100	*	2,722.17 APR-JUN 23 LANDSC MAINT
STONE CREEK AT EAGLE HARBOR ASSOC.	2,722.17 005527
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00041	6/21/23 1397	202306 320-53800-34000	*	5,781.26
WALNUT CREEK WIER REPAIR
CW BUILDERS & ASSOCIATES, INC.	5,781.26 005528
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00263	6/10/23 2	202306 320-53800-46300	*	325.00
VARIOUS TREE REMOVALS
6/23/23 7	202306 320-53800-46300	*	1,600.00
EAGLE NEST PRESERVE
DUCE TREE SERVICE	1,925.00 005529
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	2
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
7/12/23	00180	7/05/23	07052023 202306 320-53800-34500	*	210.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

	SECURITY SVC 6/24
EDGAR W HOWELL, JR.																			210.00	005530	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
7/12/23 00089	4/11/23 04112023 202304 320-53800-34000										*							300.00				
	NO PARKING SIGNS																					
	6/26/23 06262023 202306 320-53800-34000										*							190.00				
	CREEKSIDE SIGNS																					
	JOHN GOBLE SIGNS																					490.00	005531	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
7/12/23 00212	7/05/23 07052023 202307 320-53800-34500												*							420.00				
	SECURITY SVC 6/20 & 7/5																							
JUSTIN JOHNSON	420.00 005532
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00184	7/03/23 105882B	202307 320-53800-46300	*	5,872.00 JUL 23 WATER MGMT SVCS LM
7/03/23 105882B	202307 300-13100-10300	*	2,500.00 JUL 23 WATER MGMT SVCS GF
THE LAKE DOCTORS, INC.	8,372.00 005533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00149	5/11/23 749294	202305 320-53800-34000	*	1,000.00
HIGH DIVE REPAIRS
MILD TO WILD CUSTOM FABRICATION	1,000.00 005534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00116	5/19/23 000046	202305 320-53800-46300	*	7,050.00
VARIOUS TREE REMOVALS
OUT ON A LIMB	7,050.00 005535
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00257	6/30/23 INV00065 202306 320-53800-34000	*	1,195.00 VARIOUS PRESSURE WASHING
SHARKPROWASH	1,195.00 005536
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00018	6/22/23 200633	202306 320-53800-46300	*	275.00
REPLC CONTROLLER
6/28/23 200679	202306 320-53800-46200	*	71,926.32
JUN 23 - LANDSCAPE MAINT
6/28/23 200741	202306 320-53800-46300	*	1,950.00
REPLC MAIN CONTROLLER
TREE AMIGOS	74,151.32 005537
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00266	6/29/23 2094	202306 320-53800-46800	*	1,000.00
ALGAE CONTROL
WATERIQ TECHNOLOGIES, LLC	1,000.00 005538
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00010	7/31/23 12022	202307 310-51300-31500	*	2,583.41
JUL 23 - GENERAL COUNSEL
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	3
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/31/23 12022	202307 300-13100-10300	*	518.46
JUL 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A	3,101.87 005539
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00003	7/13/23 7659121	202306 320-53800-43000	*	3.00
JUN 23 - ELECTRIC
7/13/23 7659139	202306 320-53800-43000	*	3.00
JUN 23 - ELECTRIC
7/13/23 7659147	202306 320-53800-43000	*	3.00
JUN 23 - ELECTRIC
7/21/23 5525209	202306 320-53800-43000	*	38.00
JUN 23 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	47.00 005540
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00137	7/07/23 JUN 23	202306 320-53800-43100	*	5,504.44 JUN 23 - WATER
THE CROSSINGS @ FI CDD C/O CCUA	5,504.44 005541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00221	7/03/23 0594	202306 300-13100-10400	*	4,928.72
JUN 23 - CREDIT CARD
7/03/23 0594	202306 310-51300-54000	*	1,523.36
JUN 23 - CREDIT CARD
7/03/23 0594	202306 320-53800-34000	*	3,059.98
JUN 23 - CREDIT CARD
7/03/23 0594	202306 310-51300-49500	*	534.98
JUN 23 - CREDIT CARD
WELLS FARGO	10,047.04 005542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	144,932.15
TOTAL FOR REGISTER	144,932.15

CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CAPITAL RESERVE FUND
BANK C CAPITAL OUTLAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/07/23 00258	4/28/23 33899	202304 320-53800-60000	*	6,466.00
ACCESS CONTROL CREEKSIDE
ALL ACCESS SECURITY, INC.	6,466.00 000431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00052	6/02/23 32722	202306 320-53800-60000	*	11,760.00
WATERFRONT RENOVATION
ISLAND PAINT & MORE, LLC	11,760.00 000432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	18,226.00
TOTAL FOR REGISTER	18,226.00

CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CAPITAL RESERVE FUND
BANK C CAPITAL OUTLAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/27/23 00052	6/02/23 32722	202306 320-53800-60000	V	11,760.00- WATERFRONT RENOVATION
ISLAND PAINT & MORE, LLC	11,760.00-000432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00095	3/22/23 66397	202303 320-53800-60000	*	5,411.31
BASKETBALL FINAL PAYMENT
6/12/23 6758	202306 320-53800-60000	*	1,950.00
BASKETBALL EXTRA GOAL
BLISS PRODUCTS AND SERVICES, INC	7,361.31 000433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/12/23 00096	7/10/23 1081	202307 320-53800-60000	*	11,032.00
CREEKSIDE HVAC REPLCMNT
JOHNSON MECHANICAL SOLUTIONS LLC	11,032.00 000434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/27/23 00052	6/02/23 32722	202306 320-53800-60000	*	11,760.00
WATERFRONT RENOVATION
ISLAND PAINT & MORE, LLC	11,760.00 000435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	18,393.31
TOTAL FOR REGISTER	18,393.31

CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/13/23 05069	9/21/22 604327	202209 300-11500-10000	V	93.50-
UTILITY REFUND
NANCY CAMPBELL	93.50-008105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00010	5/31/23 11994	202305 310-53600-31500	*	2,138.00
MAY 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A.	2,138.00 008429

6/07/23 00002	5/31/23	
	5/31/23	
	5/31/23	
	5/31/23	
	5/31/23	
	5/31/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
23-00191 202305 320-53600-43100	*	126,483.63
MAY 23 - BULKWATER
23-00191 202305 320-53600-43101	*	4,473.50
MAY 23 - BULKWATER
23-00191 202305 320-53600-43200	*	194,382.30
MAY 23 - BULKWATER
23-00191 202305 320-53600-43300	*	19,075.03
MAY 23 - BULKWATER
23-00191 202305 320-53600-34300	*	4,832.00
MAY 23 - BULKWATER
23-00191 202305 320-53600-49000	*	4,230.29
MAY 23 - BULKWATER
CLAY COUNTY UTILITY AUTHORITY	353,476.75 008430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00003	5/18/23 1966548	202305 320-53600-43000	*	3,466.00
4567 LAKESHORE DR E
CLAY ELECTRIC COOPERATIVE, INC	3,466.00 008431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00115	6/07/23 06072023 202306 300-15100-01600	*	65,304.79
JUN 23 - INTEREST
THE CROSSINGS AT FLEMING ISLAND CDD	65,304.79 008432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00300	6/07/23 06072023 202306 300-15100-01500	*	80,000.00
JUN 23 - PRINCIPAL
THE CROSSINGS AT FLEMING ISLAND CDD	80,000.00 008433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00059	5/23/23 8-139-58 202305 310-53600-42000	*	58.88
DELIVERIES THRU 5/12/23
FEDEX	58.88 008434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/23 00001	6/01/23 579	202306 310-53600-34000	*	3,281.37
JUN 23 - W&S MGMT FEES
6/01/23 579	202306 310-53600-35100	*	83.33
JUN 23 - IT
6/01/23 579	202306 310-53600-31300	*	83.33
JUN 23 - DISSEMINATION
GMS, LLC	3,448.03 008435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	2
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/09/23 03989	6/09/23 616562	202306 300-11500-10000	*	119.70
UTILITY REFUND
PETE J BAKER	119.70 008436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05260	6/09/23 609119	202306 300-11500-10000	*	19.83
UTILITY REFUND
DEREK BELTZ	19.83 008437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05261	6/09/23 616518	202306 300-11500-10000	*	128.43
UTILITY REFUND
BRIDGET T BRENNAN	128.43 008438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05262	6/09/23 216492	202306 300-11500-10000	*	47.77
UTILITY REFUND
JOHN M BURNS	47.77 008439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 00002	6/08/23 REIMB	202306 300-11500-10000	*	393.73
REIMBURSE CCU EH OFFICIAL
CLAY COUNTY UTILITY AUTHORITY	393.73 008440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 03883	6/09/23 616180	202306 300-11500-10000	*	107.97
UTILITY REFUND
SHERI CONE	107.97 008441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05263	6/09/23 579687	202306 300-11500-10000	*	100.86
UTILITY REFUND
NICHOLAS DELUCA	100.86 008442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05264	6/09/23 584142	202306 300-11500-10000	*	74.19
UTILITY REFUND
THERESA FEELEY	74.19 008443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05265	6/09/23 583698	202306 300-11500-10000	*	106.28
UTILITY REFUND
RICHARD M FLAGG III	106.28 008444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05266	6/09/23 585937	202306 300-11500-10000	*	92.05
UTILITY REFUND
SARA GATES	92.05 008445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05267	6/09/23 586889	202306 300-11500-10000	*	73.32
UTILITY REFUND
AMANDA JUNEAU	73.32 008446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05268	6/09/23 596723	202306 300-11500-10000	*	100.34
UTILITY REFUND
RAYMOND MAYNE	100.34 008447

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	3
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/09/23 05269	6/09/23 616366	202306 300-11500-10000	*	47.18
UTILITY REFUND
MADELYN MOORE	47.18 008448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05270	6/09/23 609210	202306 300-11500-10000	*	55.04
UTILITY REFUND
KATHERINE & KEVIN PEARCE	55.04 008449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 03247	6/09/23 588414	202306 300-11500-10000	*	88.83
UTILITY REFUND
JARED ROBEY	88.83 008450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05271	6/09/23 615831	202306 300-11500-10000	*	6.81
UTILITY REFUND
SFR JV2 20222 BORROWER LIE	6.81 008451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05272	6/09/23 610863	202306 300-11500-10000	*	148.00
UTILITY REFUND
MICHAEL V SHARPE	148.00 008452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05273	6/09/23 608158	202306 300-11500-10000	*	6.93
UTILITY REFUND
WALTER R STEPHENS III	6.93 008453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05274	6/09/23 593483	202306 300-11500-10000	*	97.57
UTILITY REFUND
SHEILA THEUS	97.57 008454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05210	6/09/23 615201	202306 300-11500-10000	*	32.26
UTILITY REFUND
CHRISTOPHER TREJO	32.26 008455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05275	6/09/23 605986	202306 300-11500-10000	*	40.28
UTILITY REFUND
VICTORIA R TUTIN	40.28 008456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05276	6/09/23 616477	202306 300-11500-10000	*	105.06
UTILITY REFUND
JAMES R WAIS	105.06 008457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/23 05277	6/09/23 573694	202306 300-11500-10000	*	73.32
UTILITY REFUND
SHARON S WALTER	73.32 008458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/13/23 05069	9/21/22 604327	202209 300-11500-10000	*	93.50
UTILITY REFUND
NANCY CAMPBELL	93.50 008459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	4
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/13/23 03164	6/13/23 06132023 202306 300-11500-10000	*	833.41
UTILITY REFUND
VR COBBLESTONE HOLDINGS LP	833.41 008460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05278	6/19/23 594134	202306 300-11500-10000	*	66.57
UTILITY REFUND
VIRGINIA RAUPP-BORCHERS	66.57 008461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05279	6/19/23 570485	202306 300-11500-10000	*	156.51
UTILITY REFUND
KIMBERLY DOERING	156.51 008462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05280	6/19/23 528164	202306 300-11500-10000	*	69.92
UTILITY REFUND
MARK D DOMENICO	69.92 008463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05281	6/19/23 573402	202306 300-11500-10000	*	56.85
UTILITY REFUND
FALCON MANAGEMENT, LLC	56.85 008464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05282	6/19/23 559627	202306 300-11500-10000	*	32.57
UTILITY REFUND
LEAH L GARCIA	32.57 008465
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05283	6/19/23 609680	202306 300-11500-10000	*	58.74
UTILITY REFUND
STEPHEN W MCCRAY	58.74 008466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05284	6/19/23 583699	202306 300-11500-10000	*	29.49
UTILITY REFUND
BRITTANY MCKAY	29.49 008467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05285	6/19/23 276141	202306 300-11500-10000	*	37.17
UTILITY REFUND
SCOTT MCLAUGHLIN	37.17 008468
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 02263	6/19/23 606744	202306 300-11500-10000	*	67.94
UTILITY REFUND
DANIEL NGUYEN	67.94 008469
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05286	6/19/23 607728	202306 300-11500-10000	*	79.82
UTILITY REFUND
PROPERTY MANAGEMENT SUPPORT	79.82 008470
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05287	6/19/23 599774	202306 300-11500-10000	*	66.79
UTILITY REFUND
STEVEN ROWLAND	66.79 008471

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	5
*** CHECK DATES 06/01/2023 - 06/30/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/19/23 05288	6/19/23 605527	202306 300-11500-10000	*	76.81
UTILITY REFUND
TYLA SEELYE	76.81 008472
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05289	6/19/23 563799	202306 300-11500-10000	*	87.77
UTILITY REFUND
BRIAN TAVORMINA	87.77 008473
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/23 05290	6/19/23 617014	202306 300-11500-10000	*	62.52
UTILITY REFUND
CHUANMING YU	62.52 008474
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/29/23 00010	6/30/23 12008	202306 310-53600-31500	*	2,138.00
JUN 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A.	2,138.00 008475
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/29/23 00003	6/20/23 1966548	202306 320-53600-43000	*	2,989.00
4567 LAKESHORE DR E
CLAY ELECTRIC COOPERATIVE, INC	2,989.00 008476
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/29/23 00059	6/20/23 8-168-43 202306 310-53600-42000	*	106.80
DELIVERIES THRU 6/15/23
FEDEX	106.80 008477
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	516,974.88
TOTAL FOR REGISTER	516,974.88

CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	1
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S

	AMOUNT	#	
*	137,181.99			
*	4,466.60			
*	215,804.42			
*	21,628.89			
*	4,407.00			
*	4,222.66			

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

7/10/23 00002	6/30/23	
	6/30/23	
	6/30/23	
	6/30/23	
	6/30/23	
	6/30/23	

23-00191 202306 320-53600-43100
JUN 23 - BULKWATER
23-00191 202306 320-53600-43101
JUN 23 - BULKWATER
23-00191 202306 320-53600-43200
JUN 23 - BULKWATER
23-00191 202306 320-53600-43300
JUN 23 - BULKWATER
23-00191 202306 320-53600-34300
JUN 23 - BULKWATER
23-00191 202306 320-53600-49000
JUN 23 - BULKWATER
CLAY COUNTY UTILITY AUTHORITY	387,711.56 008478
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00115	7/10/23 07102023 202307 300-15100-01600	*	65,304.79
JUL 23 - INTEREST
THE CROSSINGS AT FLEMING ISLAND CDD	65,304.79 008479
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00300	7/10/23 07102023 202307 300-15100-01500	*	80,000.00
JUL 23 - PRINCIPAL
THE CROSSINGS AT FLEMING ISLAND CDD	80,000.00 008480
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00059	6/27/23 8-175-03 202306 310-51300-42000	*	24.12
DELIVERIES THRU 6/19/23
FEDEX	24.12 008481
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00001	7/01/23 584	202307 310-53600-34000	*	3,281.37
JUL 23 - W&S MGMT FEES
7/01/23 584	202307 310-53600-35100	*	83.33
JUL 23 - IT
7/01/23 584	202307 310-53600-31300	*	83.33
JUL 23 - DISSEMINATION
GMS, LLC	3,448.03 008482
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 02585	7/03/23 55693	202307 310-53600-32200	*	2,769.23
AUDIT FY 2022
MCDIRMIT DAVIS	2,769.23 008483
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00093	6/30/23 2ND QTR	202306 320-53600-43300	*	554.34
APR-JUN 23 - IRR & WATER
STONE CREEK AT EAGLE HARBOR ASSOC.	554.34 008484
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/23 00019	6/23/23 6967596	202306 310-53600-32300	*	3,717.38
SERIES 17 6/1/23-5/31/24
US BANK	3,717.38 008485
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	2
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/24/23 05291	7/24/23 599145	202307 300-11500-10000	*	46.74
UTILITY REFUND

-	-	-	- -
*		-	-	-	-	-	-	- - - 24.81	
-	-	-	- -
*		-	-	-	-	-	-	- - - 59.40	
-	-	-	- -
*		-	-	-	-	-	-	- - -
256.21	

DOUGLAS & ANGELA ARNDT	46.74 008486

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05292	7/24/23 576782	202307 300-11500-10000
UTILITY REFUND

- - - - - - - - -

GEREN & TRACY BAIRD	24.81 008487

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05293	7/24/23 584114	202307 300-11500-10000
UTILITY REFUND

- - - - - - - - -

JASON CISNEROS	59.40 008488

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 00002	7/14/23 REIMB	202307 300-11500-10000
REIMBURSE CCU EH OFFICIAL

- - - - - - - - -

CLAY COUNTY UTILITY AUTHORITY	256.21 008489
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05294	7/24/23 272462	202307 300-11500-10000	*	121.62
UTILITY REFUND
VICTORIA C COWMAN	121.62 008490
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 03341	7/24/23 615481	202307 300-11500-10000	*	47.49
UTILITY REFUND
CATHY FARIS	47.49 008491
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05295	7/24/23 556570	202307 300-11500-10000	*	22.81
UTILITY REFUND
CYNTHIA ANNE FLEMING	22.81 008492
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05296	7/24/23 605055	202307 300-11500-10000	*	27.05
UTILITY REFUND
STEVEN J FORMAN	27.05 008493
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 01116	7/24/23 616325	202307 300-11500-10000	*	95.85
UTILITY REFUND
STEVEN FUZZELL	95.85 008494
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05297	7/24/23 542717	202307 300-11500-10000	*	75.00
UTILITY REFUND
JOHN O HANCOCK	75.00 008495
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05298	7/24/23 617600	202307 300-11500-10000	*	88.22
UTILITY REFUND
DARLA HESSON	88.22 008496
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05299	7/24/23 607665	202307 300-11500-10000	*	127.33
UTILITY REFUND
PATRICK J HINELY	127.33 008497

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	3
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/24/23 05300	7/24/23 527092	202307 300-11500-10000	*	300.79
UTILITY REFUND
BARBARA JENKINS	300.79 008498
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05301	7/24/23 606569	202307 300-11500-10000	*	64.16
UTILITY REFUND
SARAH S JOWERS	64.16 008499
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05302	7/24/23 605762	202307 300-11500-10000	*	75.66
UTILITY REFUND
JACOB MICHAEL KWIATKOWSKI	75.66 008500
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05303	7/24/23 607840	202307 300-11500-10000	*	49.89
UTILITY REFUND
ASHLEY E LAWRENCE	49.89 008501
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05304	7/24/23 111782	202307 300-11500-10000	*	17.15
UTILITY REFUND
JOHN F & ROSEMARY LESSIG	17.15 008502
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05305	7/24/23 571213	202307 300-11500-10000	*	8.01
UTILITY REFUND
JESSICA LIEDKE	8.01 008503
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05306	7/24/23 617013	202307 300-11500-10000	*	140.54
UTILITY REFUND
MICHAEL J LOADER	140.54 008504
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05307	7/24/23 527873	202307 300-11500-10000	*	101.82
UTILITY REFUND
PIERRE J MARSH	101.82 008505
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05308	7/24/23 593447	202307 300-11500-10000	*	35.70
UTILITY REFUND
FRANCESCA MINEHART	35.70 008506
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05309	7/24/23 593753	202307 300-11500-10000	*	53.87
UTILITY REFUND
JEFFREY MRWIK	53.87 008507
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 04028	7/24/23 608644	202307 300-11500-10000	*	159.66
UTILITY REFUND
OPENDOOR LABS INC.	159.66 008508
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05310	7/24/23 613898	202307 300-11500-10000	*	91.64
UTILITY REFUND
JAYDEN PAZ	91.64 008509
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	4
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/24/23 05311	7/24/23 566708	202307 300-11500-10000	*	37.98
UTILITY REFUND
WESLEY PENDLETON	37.98 008510
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05312	7/24/23 226148	202307 300-11500-10000	*	95.85
UTILITY REFUND
MARY H PUMPHREY	95.85 008511
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05313	7/24/23 209744	202307 300-11500-10000	*	19.58
UTILITY REFUND
QUAY J QUINN	19.58 008512
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05314	7/24/23 558947	202307 300-11500-10000	*	92.45
UTILITY REFUND
KEITH V ROBERTS	92.45 008513
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05315	7/24/23 551463	202307 300-11500-10000	*	52.10
UTILITY REFUND
LEWIS B ROSENAU	52.10 008514
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05316	7/24/23 564282	202307 300-11500-10000	*	75.58
UTILITY REFUND
YAMILA SALAZAR	75.58 008515
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05317	7/24/23 527081	202307 300-11500-10000	*	110.04
UTILITY REFUND
MYRIAM SKELTON	110.04 008516
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05318	7/24/23 613307	202307 300-11500-10000	*	5.40
UTILITY REFUND
MATTHEW SMITH	5.40 008517
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05319	7/24/23 605385	202307 300-11500-10000	*	68.98
UTILITY REFUND
SHAELYN M STALLINGS	68.98 008518
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05320	7/24/23 594407	202307 300-11500-10000	*	42.07
UTILITY REFUND
CORY STEWART	42.07 008519
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05321	7/24/23 609809	202307 300-11500-10000	*	53.51
UTILITY REFUND
ALEJANDRO SUAREZ	53.51 008520
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 03164	7/24/23 613811	202307 300-11500-10000	*	1,589.54
UTILITY REFUND
VR COBBLESTONE HOLDINGS LP	1,589.54 008521

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/15/23	PAGE	5
*** CHECK DATES 07/01/2023 - 07/31/2023 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/24/23 05322	7/24/23 584744	202307 300-11500-10000	*	102.58
UTILITY REFUND

-	-	-	- -
*	-	-	-	-	-	-	- - - - 102.03	
-	-	-	- -
*	-	-	-	-	-	-	- - - - 69.05	
-	-	-	- -
*	-	-	-	-	-	-	- - - -
11.48	

AMY & VES WHITTEMORE	102.58 008522

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05323	7/24/23 238670	202307 300-11500-10000
UTILITY REFUND

- - - - - - - -

MARCI WILLIAMS	102.03 008523

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05324	7/24/23 530085	202307 300-11500-10000
UTILITY REFUND

- - - - - - - -

JENNIFER WOLFE	69.05 008524

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/23 05325	7/24/23 607146	202307 300-11500-10000
UTILITY REFUND

- - - - - - - -

KURT WUKITSCH JR	11.48 008525
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00010	7/31/23 12022	202307 310-53600-31500	*	2,138.00
JUL 23 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A.	2,138.00 008526
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00003	7/21/23 1966548	202306 320-53600-43000	*	2,245.00
4567 LAKESHORE DR E
CLAY ELECTRIC COOPERATIVE, INC	2,245.00 008527
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00115	8/01/23 08012023 202308 300-15100-01600	*	65,304.79
AUG 23 - INTEREST
THE CROSSINGS AT FLEMING ISLAND CDD	65,304.79 008528
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/23 00300	8/01/23 08012023 202308 300-15100-01500	*	80,000.00
AUG 23 - PRINCIPAL
THE CROSSINGS AT FLEMING ISLAND CDD	80,000.00 008529
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	697,836.88
TOTAL FOR REGISTER	697,836.88

CROS --CROSSINGS--	PPOWERS

Date		Name	June 2A0c2co3unt	Original Amount	

06/06/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-57.00	

05/22/2023			
70600 · Utilities	
57.00	
				57.00	

06/05/2023		
AT&T	
101000 · Operating - Checking Account	
-77.82	

05/15/2023			
70670 · Music & Cable Service	
77.82	
				77.82	

06/06/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-399.00	

05/18/2023			
70600 · Utilities	
399.00	
				399.00	

06/07/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,619.00	

05/18/2023			
70600 · Utilities	
2,619.00	
				2,619.00	

06/06/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-252.00	

05/18/2023			
70600 · Utilities	
252.00	
				252.00	

06/07/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-842.00	

05/18/2023			
70600 · Utilities	
842.00	
				842.00	

06/07/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,185.00	

05/18/2023			
70600 · Utilities	
2,185.00	
				2,185.00	

06/07/2023		
Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-34.00	

05/18/2023			
70600 · Utilities	
34.00	
				34.00	

06/01/2023		
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-784.10	

05/24/2023			
502610 · Liquor - Restaurant	
784.10	
				784.10	

06/01/2023		
Breakthru Beverage	
101000 · Operating - Checking Account	
-615.17	

05/24/2023		502610 · Liquor - Restaurant	615.17	
			615.17	

06/02/2023	
Gegervision IT	
101000 · Operating - Checking Account	
-1,686.25	

05/31/2023		
70661 · Other Contractual Services	
1,686.25	
			1,686.25	

06/02/2023	
Tri-State Pump & Control, Inc	
101000 · Operating - Checking Account	
-242.13	

05/08/2023		
70460 · Repairs - Equipment	
242.13	
			242.13	

06/02/2023	
The Crossings at Fleming Island CDD	
101000 · Operating - Checking Account	
-5,768.46	

05/01/2023		
89130 · Management Fees - GMS	
2,750.00	
05/01/2023		80220 · Lake Maintenance	2,500.00	
		89150 · Legal Fees	518.46	
			5,768.46	

06/02/2023	
DirectTV	
101000 · Operating - Checking Account	
-124.61	

05/15/2023		
70670 · Music & Cable Service	
124.61	
			124.61	

06/02/2023	
SCNS Sports Foods, Inc	
101000 · Operating - Checking Account	
-296.00	

05/10/2023		
502170 · Pro Shop Food	
296.00	
			296.00	

06/02/2023	
Sea Breeze Food Service	
101000 · Operating - Checking Account	
-994.03	

05/12/2023		
502110 · Food - Restaurant	
77.71	
05/16/2023		502110 · Food - Restaurant	56.94	
05/17/2023		502110 · Food - Restaurant	57.79	
05/18/2023		502110 · Food - Restaurant	97.52	
05/18/2023		703510 · Member Relations	647.13	
05/25/2023		502110 · Food - Restaurant	56.94	
			994.03	

06/02/2023	
Dagmar Marketing	
101000 · Operating - Checking Account	
-400.00	

05/09/2023		
703320 · Internet	
400.00	
			400.00	

06/02/2023	
Acushnet	
101000 · Operating - Checking Account	
-1,577.33	

04/05/2023		121100 · MJeurchnanedis2e -0P2ro3Shop	1,577.33	
			1,577.33	

06/02/2023	
Martin Coffee	
101000 · Operating - Checking Account	
-206.00	

05/17/2023		
502210 · N/A Beverage - Restaurant	
206.00	
			206.00	

06/02/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-1,131.00	

05/31/2023		
502410 · Beer - Restaurant	
1,131.00	
			1,131.00	

06/05/2023	
Breakthru Beverage	
101000 · Operating - Checking Account	
-629.40	

05/31/2023		
122200 · Inventory - Liquor	
193.90	
		122400 · Inventory - Wine	51.00	
		502410 · Beer - Restaurant	384.50	
			629.40	

06/02/2023	
Alsco	
101000 · Operating - Checking Account	
-373.77	

05/17/2023		
72520 · Linen Service - F & B	
264.83	
		703510 · Member Relations	108.94	
			373.77	

06/02/2023	
Cheney Brothers Inc.	
101000 · Operating - Checking Account	
-4,373.79	

05/10/2023		
70270 · Janitorial Supplies	
153.15	
		72510 · Paper Supplies - F & B	150.39	
		72550 · Supplies - F & B Misc.	313.91	
05/10/2023		502610 · Liquor - Restaurant	129.08	
		502110 · Food - Restaurant	543.31	
05/16/2023		72550 · Supplies - F & B Misc.	358.08	
05/19/2023		502110 · Food - Restaurant	440.04	
05/25/2023		502110 · Food - Restaurant	1,063.80	
05/25/2023		70270 · Janitorial Supplies	141.17	
		72550 · Supplies - F & B Misc.	489.83	
05/26/2023		502110 · Food - Restaurant	591.03	
			4,373.79	

06/02/2023	
Site One Landscape Supply	
101000 · Operating - Checking Account	
-23,178.16	

11/30/2022		
127300 · Inventory - Chemicals	
7,861.66	
11/30/2022		127300 · Inventory - Chemicals	15,316.50	
			23,178.16	

06/02/2023	
Southeastern Paper Group	
101000 · Operating - Checking Account	
-55.97	

03/01/2023		78500 · Supplies - Maintenance	55.97	
			55.97	

06/07/2023	
North Florida Sales	
101000 · Operating - Checking Account	
-388.15	

06/01/2023		
502410 · Beer - Restaurant	
388.15	
			388.15	

06/01/2023	
Travelers	
101000 · Operating - Checking Account	
-2,565.38	

05/12/2023		
804000 · Insurance	
797.33	
05/12/2023		804100 · Insurance - Liability	1,778.05	
			2,575.38	

06/01/2023	
Cheney Brothers Inc.	
101000 · Operating - Checking Account	
0.00	

05/15/2023	
Cheney Brothers Inc.	
200000 · Accounts Payable StrongRoom	
-1,691.94	
			-1,691.94	

06/08/2023	
Fintech.net	
101000 · Operating - Checking Account	
-40.49	
		
79970 · Other Services - Admin	
40.49	
			40.49	

06/07/2023	
D B P R	
101000 · Operating - Checking Account	
0.00	
			
0.00	

06/07/2023	
D B P R	
101000 · Operating - Checking Account	
-344.00	
		
72830 · Licenses and Permits - F & B	
344.00	
			344.00	

06/08/2023	
Cheney Brothers Inc.	
101000 · Operating - Checking Account	
-14,072.39	

05/15/2023		
70500 · Operating Supplies	
1,691.94	
05/15/2023		703510 · Member Relations	3,364.35	
05/16/2023		703510 · Member Relations	33.18	
		502210 · N/A Beverage - Restaurant	63.16	
		502110 · Food - Restaurant	1,318.18	
05/18/2023		502110 · Food - Restaurant	1,052.37	
05/22/2023		502110 · Food - Restaurant	1,709.71	
05/29/2023		72550 · Supplies - F & B Misc.	459.22	
05/29/2023		502110 · Food - Restaurant	1,963.22	
		502210 · N/A Beverage - Restaurant	96.34	
06/01/2023		502110 · Food - Restaurant	2,525.72	
			14,277.39	

June 2023
06/09/2023	Southern Glazer's Of FL	101000 · Operating - Checking Account	-2,867.05	

06/07/2023		
502610 · Liquor - Restaurant	
1,667.05	
		505100 · Wine - COGS	1,200.00	
			2,867.05	

06/09/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-416.98	

06/07/2023		
502410 · Beer - Restaurant	
416.98	
			416.98	

06/09/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-339.00	

06/07/2023		
502410 · Beer - Restaurant	
339.00	
			339.00	

06/09/2023	
Breakthru Beverage	
101000 · Operating - Checking Account	
-1,238.41	

06/07/2023		
505100 · Wine - COGS	
600.00	
		502610 · Liquor - Restaurant	266.41	
		504100 · Beer - COGS	372.00	
			1,238.41	

06/09/2023	
Turf Solutions	
101000 · Operating - Checking Account	
-725.00	

05/16/2023		
707100 · Fertilizer - Course	
725.00	
			725.00	

06/09/2023	
DLL Finance LLC	
101000 · Operating - Checking Account	
-3,882.70	

05/11/2023		
81200 · Leases - Carts	
3,882.70	
			3,882.70	

06/09/2023	
PNC Equipment Finance	
101000 · Operating - Checking Account	
-7,945.74	

05/16/2023		
88200 · Leases - Maintenance	
7,945.74	
			7,945.74	

06/09/2023	
Security Engineering and Designs, Inc	
101000 · Operating - Checking Account	
-59.95	

06/01/2023		
70660 · Security Alarm Monitoring	
59.95	
			59.95	

06/09/2023	
Sharp Energy	
101000 · Operating - Checking Account	
-2,416.92	

06/01/2023		
70600 · Utilities	
2,416.92	
			2,416.92	

06/09/2023	Priswing Software	101000 · Operating - Checking Account	-300.00	

06/01/2023		
70661 · Other Contractual Services	
300.00	
			300.00	

06/09/2023	
Earth Medicine	
101000 · Operating - Checking Account	
-1,800.00	

05/23/2023		
707310 · Sand - Course	
1,800.00	
			1,800.00	

06/09/2023	
Acushnet	
101000 · Operating - Checking Account	
-633.84	

04/11/2023		
121100 · Merchandise - Pro Shop	
513.72	
04/14/2023		121100 · Merchandise - Pro Shop	120.12	
			633.84	

06/09/2023	
Vulcan Materials - Fla Rock Div	
101000 · Operating - Checking Account	
-1,352.81	

05/08/2023		
707300 · Sand, Seed and Dressing	
856.53	
05/10/2023		707300 · Sand, Seed and Dressing	496.28	
			1,352.81	

06/09/2023	
Pepsi	
101000 · Operating - Checking Account	
-647.32	

05/12/2023		
502210 · N/A Beverage - Restaurant	
647.32	
			647.32	

06/09/2023	
Crystal Springs	
101000 · Operating - Checking Account	
-182.87	

05/11/2023		
78500 · Supplies - Maintenance	
182.87	
			182.87	

06/09/2023	
Sea Breeze Food Service	
101000 · Operating - Checking Account	
-2,156.96	

05/26/2023		
502110 · Food - Restaurant	
857.13	
05/26/2023		502110 · Food - Restaurant	76.32	
05/26/2023		502110 · Food - Restaurant	82.70	
05/30/2023		502110 · Food - Restaurant	161.88	
05/31/2023		502110 · Food - Restaurant	603.67	
05/31/2023		502110 · Food - Restaurant	375.26	
			2,156.96	

06/09/2023	
Alsco	
101000 · Operating - Checking Account	
-1,466.58	

05/03/2023		
72510 · Paper Supplies - F & B	
363.51	
05/10/2023		72520 · Linen Service - F & B	368.41	
05/18/2023		72520 · Linen Service - F & B	8.90	

05/24/2023		72520 · LiJneun Snerevice2-0F 2& B3	362.25	
05/31/2023		72520 · Linen Service - F & B	363.51	
			1,466.58	

06/09/2023	
Brennan Golf Sales	
101000 · Operating - Checking Account	
-238.56	

05/16/2023		
704000 · Course and Grounds Maintenance	
238.56	
			238.56	

06/09/2023	
Gate Fuel Services, Inc	
101000 · Operating - Checking Account	
-2,861.60	

05/25/2023		
706200 · Fuel & Oil	
2,861.60	
			2,861.60	

06/09/2023	
Hampton Golf, Inc. - 1	
101000 · Operating - Checking Account	
-11,550.00	

06/01/2023		
703600 · Centralized Accounting	
3,000.00	
		801100 · Management Fees	7,000.00	
		703100 · Centralized Marketing	1,550.00	
			11,550.00	

06/09/2023	
Site One Landscape Supply	
101000 · Operating - Checking Account	
-3,917.46	

04/12/2023		
707050 · Pesticides	
3,917.46	
			3,917.46	

06/09/2023	
Premier Bride	
101000 · Operating - Checking Account	
-135.92	

06/05/2023		
703220 · Magazine	
135.92	
			135.92	

06/09/2023	
Southeastern Paper Group	
101000 · Operating - Checking Account	
-176.29	

05/10/2023		
78500 · Supplies - Maintenance	
176.29	
			176.29	

06/01/2023	
Acushnet	
101000 · Operating - Checking Account	
0.00	

04/20/2023	
Acushnet	
200000 · Accounts Payable StrongRoom	
-513.72	
			-513.72	

06/09/2023	
North Florida Sales	
101000 · Operating - Checking Account	
-15.70	

06/08/2023		
504100 · Beer - COGS	
15.70	
			15.70	

06/09/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-939.10	

06/01/2023		505100 · WJiunen- CeOG2S023	192.00	
		502610 · Liquor - Restaurant	747.10	
			939.10	

06/27/2023	
Clay County Utility Authority	
101000 · Operating - Checking Account	
-687.07	

06/08/2023		
70600 · Utilities	
687.07	
			687.07	

06/26/2023	
Clay County Utility Authority	
101000 · Operating - Checking Account	
-81.46	

06/08/2023		
70600 · Utilities	
81.46	
			81.46	

06/26/2023	
Clay County Utility Authority	
101000 · Operating - Checking Account	
-520.70	

06/08/2023		
70600 · Utilities	
520.70	
			520.70	

06/20/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-189.09	

06/14/2023		
502410 · Beer - Restaurant	
189.09	
			189.09	

06/19/2023	
North Florida Sales	
101000 · Operating - Checking Account	
-177.85	

06/15/2023		
502410 · Beer - Restaurant	
177.85	
			177.85	

06/16/2023	
Fl Department of Health in Clay Coun	
101000 · Operating - Checking Account	
-50.00	

05/29/2023		
70830 · License and Permits	
50.00	
			50.00	

06/16/2023	
Callaway Golf Company	
101000 · Operating - Checking Account	
-4,305.38	

01/28/2023		
121100 · Merchandise - Pro Shop	
211.00	
02/02/2023		121100 · Merchandise - Pro Shop	802.08	
		501100 · Golf Shop - Merchandise	0.15	
02/08/2023		121100 · Merchandise - Pro Shop	1,225.58	
02/10/2023		121100 · Merchandise - Pro Shop	1,923.36	
03/30/2023		121100 · Merchandise - Pro Shop	143.21	
			4,305.38	

06/16/2023	
Club Car	
101000 · Operating - Checking Account	
-132.52	

05/17/2023		
71460 · Repairs - Carts	
132.52	
			132.52	

June 2023
06/16/2023	Jacksonville Hood Cleaning	101000 · Operating - Checking Account	-450.00	

06/12/2023		
70661 · Other Contractual Services	
450.00	
			450.00	

06/16/2023	
State Industrial Products	
101000 · Operating - Checking Account	
-220.00	

06/05/2023		
78460 · Repairs - Maint. Equipment	
220.00	
			220.00	

06/16/2023	
Take A Free Ride, Inc	
101000 · Operating - Checking Account	
-225.00	

06/13/2023		
70661 · Other Contractual Services	
225.00	
			225.00	

06/16/2023	
NexAir, LLC	
101000 · Operating - Checking Account	
-114.76	

05/31/2023		
70500 · Operating Supplies	
114.76	
			114.76	

06/16/2023	
GreatAmerica Financial Services Corp	
101000 · Operating - Checking Account	
-1,016.16	

05/29/2023		
89240 · Leases - Admin	
1,016.16	
			1,016.16	

06/16/2023	
Jani-King of Jacksonville	
101000 · Operating - Checking Account	
-1,962.79	

06/01/2023		
70260 · Janitorial Expense	
1,962.79	
			1,962.79	

06/16/2023	
Sea Breeze Food Service	
101000 · Operating - Checking Account	
-2,988.07	

05/10/2023		
502110 · Food - Restaurant	
569.11	
06/02/2023		502110 · Food - Restaurant	1,110.18	
06/02/2023		502110 · Food - Restaurant	120.84	
06/02/2023		502110 · Food - Restaurant	100.01	
06/07/2023		502110 · Food - Restaurant	538.57	
06/12/2023		502110 · Food - Restaurant	37.40	
06/13/2023		502110 · Food - Restaurant	511.96	
			2,988.07	

06/16/2023	
Roberts Oxygen Company	
101000 · Operating - Checking Account	
-12.79	

05/31/2023		
70500 · Operating Supplies	
12.79	
			12.79	

06/16/2023	
Professional Cooling & Control Syste	
101000 · Operating - Checking Account	
-329.38	

05/20/2023		70662 · Contract Services - Other	329.38	
			329.38	

06/16/2023	
Applied Maintenance Supplies and So	
101000 · Operating - Checking Account	
-44.99	

06/01/2023		
70460 · Repairs - Equipment	
44.99	
			44.99	

06/16/2023	
Acushnet	
101000 · Operating - Checking Account	
-891.24	

04/10/2023		
141300 · Prepaid Expenses - Other	
133.63	
04/19/2023		111910 · Special Orders	296.63	
04/19/2023		121100 · Merchandise - Pro Shop	136.06	
04/19/2023		121100 · Merchandise - Pro Shop	261.28	
04/20/2023		121100 · Merchandise - Pro Shop	513.72	
			1,341.32	

06/16/2023	
U.S. Kids Golf	
101000 · Operating - Checking Account	
-192.64	

06/05/2023		
111910 · Special Orders	
192.64	
			192.64	

06/16/2023	
Pepsi	
101000 · Operating - Checking Account	
-1,797.67	

05/17/2023		
502210 · N/A Beverage - Restaurant	
327.20	
		703510 · Member Relations	654.42	
05/31/2023		502210 · N/A Beverage - Restaurant	499.35	
06/09/2023		502210 · N/A Beverage - Restaurant	316.70	
			1,797.67	

06/16/2023	
Cigar Wholesalers of N FL, LLC	
101000 · Operating - Checking Account	
-366.52	

05/25/2023		
121100 · Merchandise - Pro Shop	
366.52	
			366.52	

06/16/2023	
TEAM NexBelt Operating, Inc	
101000 · Operating - Checking Account	
-554.97	

05/17/2023		
121100 · Merchandise - Pro Shop	
554.97	
			554.97	

06/16/2023	
Bulloch Fertilizer Co., Inc.	
101000 · Operating - Checking Account	
-1,930.37	

05/19/2023		
707100 · Fertilizer - Course	
1,930.37	
			1,930.37	

06/16/2023	
Global Golf Sales	
101000 · Operating - Checking Account	
-900.84	

05/16/2023		121100 · MJeurchnanedis2e -0P2ro3Shop	86.97	
		501100 · Golf Shop - Merchandise	0.06	
05/17/2023		71510 · Supplies - Pro Shop	115.55	
05/24/2023		121100 · Merchandise - Pro Shop	189.53	
06/01/2023		121100 · Merchandise - Pro Shop	501.08	
		501100 · Golf Shop - Merchandise	7.65	
			900.84	

06/16/2023	
Golf Car Services Inc	
101000 · Operating - Checking Account	
-321.95	

06/06/2023		
71460 · Repairs - Carts	
321.95	
			321.95	

06/16/2023	
Site One Landscape Supply	
101000 · Operating - Checking Account	
-7,208.16	

04/12/2023		
707300 · Sand, Seed and Dressing	
5,775.00	
04/17/2023		707040 · Chemicals - Course	368.81	
04/27/2023		707100 · Fertilizer - Course	293.60	
04/27/2023		70500 · Operating Supplies	546.81	
05/05/2023		707100 · Fertilizer - Course	223.94	
			7,208.16	

06/16/2023	
Share Corp.	
101000 · Operating - Checking Account	
-159.60	

04/24/2023		
70500 · Operating Supplies	
159.60	
			159.60	

06/16/2023	
Taylor Made Golf Company, Inc.	
101000 · Operating - Checking Account	
-484.00	

04/11/2023		
71300 · Patron Events - Pro Shop	
484.00	
			484.00	

06/16/2023	
Wesco Turf Inc	
101000 · Operating - Checking Account	
-707.41	

06/02/2023		
704100 · Irrigation - Repair & Maint.	
707.41	
			707.41	

06/15/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-387.00	

06/14/2023		
502410 · Beer - Restaurant	
387.00	
			387.00	

06/22/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-45.95	

06/15/2023		
205300 · Special Orders - F&B	
45.95	
			45.95	

06/22/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-379.89	

06/15/2023		205300 · Special Orders - F&B	379.89	
			379.89	

06/16/2023	
Callaway - Rental	
101000 · Operating - Checking Account	
-1,276.20	

02/16/2023		
121200 · Rental Equipment	
653.76	
03/01/2023		111910 · Special Orders	622.44	
			1,276.20	

06/07/2023	
Grainger	
101000 · Operating - Checking Account	
0.00	

06/01/2023	
Grainger	
200000 · Accounts Payable StrongRoom	
-48.62	
			-48.62	

06/19/2023	
Fobesoft	
101000 · Operating - Checking Account	
-229.00	
		
70662 · Contract Services - Other	
229.00	
			229.00	

06/20/2023	
Comcast	
101000 · Operating - Checking Account	
-355.78	

06/05/2023		
79650 · Telephone - Administration	
355.78	
			355.78	

06/29/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-554.00	

06/21/2023		
502410 · Beer - Restaurant	
554.00	
			554.00	

06/29/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-367.00	

06/21/2023		
502410 · Beer - Restaurant	
367.00	
			367.00	

06/29/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-534.93	

06/21/2023		
502510 · Wine - Restaurant	
126.00	
		502610 · Liquor - Restaurant	408.93	
			534.93	

06/27/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-294.00	

06/22/2023		
502610 · Liquor - Restaurant	
294.00	
			294.00	

06/27/2023	
North Florida Sales	
101000 · Operating - Checking Account	
-324.65	

06/22/2023		502410 · BJeeur -nReesta2ur0an2t 3	324.65	
			324.65	

06/27/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-364.95	

06/22/2023		
205300 · Special Orders - F&B	
364.95	
			364.95	

06/23/2023	
Cheney Brothers Inc.	
101000 · Operating - Checking Account	
-8,155.89	

06/01/2023		
502110 · Food - Restaurant	
2,212.30	
		502240 · N/A Beverage - Banquets	43.43	
		502610 · Liquor - Restaurant	39.16	
06/01/2023		70270 · Janitorial Supplies	102.10	
		72550 · Supplies - F & B Misc.	212.36	
06/05/2023		72550 · Supplies - F & B Misc.	504.98	
06/05/2023		502110 · Food - Restaurant	2,671.24	
		502210 · N/A Beverage - Restaurant	33.18	
06/08/2023		70270 · Janitorial Supplies	29.25	
		72550 · Supplies - F & B Misc.	204.58	
06/12/2023		502610 · Liquor - Restaurant	78.98	
		502110 · Food - Restaurant	2,024.33	
			8,155.89	

06/23/2023	
Global Golf Sales	
101000 · Operating - Checking Account	
-476.25	

01/01/2023		
121100 · Merchandise - Pro Shop	
476.08	
		501100 · Golf Shop - Merchandise	0.17	
			476.25	

06/23/2023	
Grainger	
101000 · Operating - Checking Account	
-39.02	

06/01/2023		
704100 · Irrigation - Repair & Maint.	
48.62	
			48.62	

06/23/2023	
Hampton Golf, Inc. - 1	
101000 · Operating - Checking Account	
-1,976.24	

06/01/2023		
602830 · Employee Recruiting & Screening	
202.50	
		703360 · Dues & Subscriptions	932.17	
		79560 · Office Supplies - Admin.	291.59	
		703320 · Internet	423.50	
		703600 · Centralized Accounting	126.48	
			1,976.24	

06/23/2023	
Taylor Made Golf Company, Inc.	
101000 · Operating - Checking Account	
-377.74	

04/13/2023		
111910 · Special Orders	
377.74	
			377.74	

06/23/2023	GPS Industries, LLC	101000 · Operating - Checking Account	-1,161.00	

07/01/2023		
81200 · Leases - Carts	
1,161.00	
			1,161.00	

06/26/2023	
DLL Finance LLC	
101000 · Operating - Checking Account	
-865.38	

06/10/2023		
81200 · Leases - Carts	
865.38	
			865.38	

06/26/2023	
DLL Finance LLC	
101000 · Operating - Checking Account	
-9,124.41	

06/10/2023		
81200 · Leases - Carts	
9,124.41	
			9,124.41	

06/26/2023	
Staples	
101000 · Operating - Checking Account	
-14.99	

05/01/2023		
71510 · Supplies - Pro Shop	
14.99	
			14.99	

06/26/2023	
Callaway Golf Company	
101000 · Operating - Checking Account	
-228.36	

03/01/2023		
121100 · Merchandise - Pro Shop	
228.36	
			228.36	

06/26/2023	
Sharp Energy	
101000 · Operating - Checking Account	
-59.59	

06/07/2023		
706200 · Fuel & Oil	
59.59	
			59.59	

06/26/2023	
DirectTV	
101000 · Operating - Checking Account	
-350.28	

06/05/2023		
70670 · Music & Cable Service	
350.28	
			350.28	

06/26/2023	
Island Paint & More, Inc.	
101000 · Operating - Checking Account	
-9,532.00	

06/02/2023		
70480 · Repairs - Buildings	
8,879.00	
06/02/2023		70480 · Repairs - Buildings	395.00	
06/02/2023		71480 · Building Repair - Golf	258.00	
			9,532.00	

06/26/2023	
Sea Breeze Food Service	
101000 · Operating - Checking Account	
-1,192.27	

06/06/2023		
502110 · Food - Restaurant	
133.34	
06/07/2023		502110 · Food - Restaurant	144.75	
06/08/2023		502110 · Food - Restaurant	51.05	

06/08/2023		70500 · OJpeuratningeSu2pp0lie2s 3	37.78	
06/09/2023		502110 · Food - Restaurant	139.32	
06/15/2023		502110 · Food - Restaurant	420.49	
06/15/2023		502110 · Food - Restaurant	124.56	
06/15/2023		502110 · Food - Restaurant	140.98	
			1,192.27	

06/26/2023	
Dagmar Marketing	
101000 · Operating - Checking Account	
-400.00	

06/09/2023		
703320 · Internet	
400.00	
			400.00	

06/26/2023	
Professional Cooling & Control Syste	
101000 · Operating - Checking Account	
-550.11	

06/08/2023		
70480 · Repairs - Buildings	
550.11	
			550.11	

06/26/2023	
Applied Maintenance Supplies and So	
101000 · Operating - Checking Account	
-236.34	

06/01/2023		
70500 · Operating Supplies	
219.15	
06/07/2023		71460 · Repairs - Carts	17.19	
			236.34	

06/26/2023	
Acushnet	
101000 · Operating - Checking Account	
-848.27	

05/01/2023		
121100 · Merchandise - Pro Shop	
360.00	
05/01/2023		111910 · Special Orders	488.27	
			848.27	

06/26/2023	
U.S. Kids Golf	
101000 · Operating - Checking Account	
-452.64	

06/08/2023		
121100 · Merchandise - Pro Shop	
452.64	
			452.64	

06/26/2023	
Pepsi	
101000 · Operating - Checking Account	
-2,675.05	

06/01/2023		
502210 · N/A Beverage - Restaurant	
1,167.34	
06/01/2023		502210 · N/A Beverage - Restaurant	505.41	
06/01/2023		502210 · N/A Beverage - Restaurant	563.39	
06/16/2023		502210 · N/A Beverage - Restaurant	438.91	
			2,675.05	

06/26/2023	
Martin Coffee	
101000 · Operating - Checking Account	
-206.00	

06/15/2023		
502210 · N/A Beverage - Restaurant	
206.00	
			206.00	

06/26/2023	
Global Turf Equipment Sales & Rental	
101000 · Operating - Checking Account	
-3,350.00	

06/16/2023		80001 · Aerification	3,350.00	
			3,350.00	

06/21/2023	
PNC Equipment Finance	
101000 · Operating - Checking Account	
-7,945.74	

06/15/2023		
81200 · Leases - Carts	
7,945.74	
			7,945.74	

06/23/2023	
Comcast	
101000 · Operating - Checking Account	
-163.98	

06/01/2023		
70650 · Telephone	
163.98	
			163.98	

06/27/2023	
Jillian Smothers	
101000 · Operating - Checking Account	
-1,733.13	

06/01/2023		
607300 · Travel	
1,733.13	
			1,733.13	

06/26/2023	
Breakthru Beverage	
101000 · Operating - Checking Account	
-628.74	

06/14/2023		
502610 · Liquor - Restaurant	
628.74	
			628.74	

06/26/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-996.09	

06/14/2023		
502610 · Liquor - Restaurant	
996.09	
			996.09	

06/26/2023	
The Crossings at Fleming Island CDD	
101000 · Operating - Checking Account	
-5,768.46	

06/01/2023		
80220 · Lake Maintenance	
2,500.00	
		89150 · Legal Fees	518.46	
06/01/2023		89130 · Management Fees - GMS	2,750.00	
			5,768.46	

06/26/2023	
Heritage CAA	
101000 · Operating - Checking Account	
-624.25	

05/01/2023		
703510 · Member Relations	
624.25	
			624.25	

06/30/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-369.00	

06/28/2023		
502410 · Beer - Restaurant	
369.00	
			369.00	

06/30/2023	
Champion Brands Inc.	
101000 · Operating - Checking Account	
-73.60	

06/28/2023		502410 · BJeeur -nReesta2ur0an2t 3	73.60	
			73.60	

06/30/2023	
Breakthru Beverage	
101000 · Operating - Checking Account	
-992.10	

06/21/2023		
502510 · Wine - Restaurant	
612.00	
		502610 · Liquor - Restaurant	380.10	
			992.10	

06/29/2023	
Wells Fargo Financial Leasing, Inc.	
101000 · Operating - Checking Account	
-1,521.80	

06/02/2023		
88230 · Leases - Maint. Equipment	
1,521.80	
			1,521.80	

06/30/2023	
DirectTV	
101000 · Operating - Checking Account	
-97.14	

06/15/2023		
70670 · Music & Cable Service	
97.14	
			97.14	

06/30/2023	
Sea Breeze Food Service	
101000 · Operating - Checking Account	
-716.99	

06/21/2023		
502110 · Food - Restaurant	
74.73	
06/22/2023		502110 · Food - Restaurant	635.16	
		72550 · Supplies - F & B Misc.	7.10	
			716.99	

06/30/2023	
Professional Cooling & Control Syste	
101000 · Operating - Checking Account	
-3,494.73	

06/19/2023		
70480 · Repairs - Buildings	
3,494.73	
			3,494.73	

06/30/2023	
Callaway Golf Company	
101000 · Operating - Checking Account	
-2,661.92	

02/15/2023		
121100 · Merchandise - Pro Shop	
429.71	
04/14/2023		111910 · Special Orders	414.96	
04/14/2023		111910 · Special Orders	433.57	
04/21/2023		111910 · Special Orders	952.78	
05/02/2023		111910 · Special Orders	430.90	
			2,661.92	

06/30/2023	
Napa Auto Parts	
101000 · Operating - Checking Account	
-44.89	

06/01/2023		
71520 · Supplies - Carts	
44.89	
			44.89	

06/30/2023	
Sharp Energy	
101000 · Operating - Checking Account	
-175.00	

06/21/2023		
706200 · Fuel & Oil	
175.00	

		June 2023	175.00	

06/30/2023	
Republic Services	
101000 · Operating - Checking Account	
-1,240.04	

06/16/2023		
72630 · Waste Removal	
1,240.04	
			1,240.04	

06/30/2023	
Golf Genius Software	
101000 · Operating - Checking Account	
-1,375.00	

06/15/2023		
70680 · Dues and Subscriptions	
1,375.00	
			1,375.00	

06/30/2023	
Swannies Golf	
101000 · Operating - Checking Account	
-36.09	

06/01/2023		
121100 · Merchandise - Pro Shop	
36.09	
			36.09	

06/30/2023	
Applied Maintenance Supplies and So	
101000 · Operating - Checking Account	
-78.81	

06/01/2023		
70500 · Operating Supplies	
78.81	
			78.81	

06/30/2023	
LWT Specialty Tire LLC	
101000 · Operating - Checking Account	
-220.00	

06/21/2023		
70460 · Repairs - Equipment	
220.00	
			220.00	

06/30/2023	
Acushnet	
101000 · Operating - Checking Account	
-1,811.86	

05/01/2023		
111910 · Special Orders	
49.48	
05/02/2023		111910 · Special Orders	296.62	
05/12/2023		121100 · Merchandise - Pro Shop	513.60	
		501100 · Golf Shop - Merchandise	0.11	
05/18/2023		111910 · Special Orders	261.03	
05/19/2023		121100 · Merchandise - Pro Shop	80.51	
05/19/2023		111910 · Special Orders	349.25	
05/19/2023		121100 · Merchandise - Pro Shop	261.26	
			1,811.86	

06/30/2023	
U.S. Kids Golf	
101000 · Operating - Checking Account	
-232.06	

06/14/2023		
121100 · Merchandise - Pro Shop	
232.06	
			232.06	

06/30/2023	
Vulcan Materials - Fla Rock Div	
101000 · Operating - Checking Account	
-1,639.99	

06/07/2023		
707300 · Sand, Seed and Dressing	
803.10	
06/14/2023		707300 · Sand, Seed and Dressing	836.89	

		June 2023	1,639.99	

06/30/2023	
Pepsi	
101000 · Operating - Checking Account	
-689.13	

06/23/2023		
502210 · N/A Beverage - Restaurant	
689.13	
			689.13	

06/30/2023	
ForeUp Marketing	
101000 · Operating - Checking Account	
-119.20	

06/01/2023		
703320 · Internet	
119.20	
			119.20	

06/30/2023	
Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-749.22	

06/28/2023		
502510 · Wine - Restaurant	
90.00	
		502610 · Liquor - Restaurant	659.22	
			749.22	

06/30/2023	
Ag-Pro Companies	
101000 · Operating - Checking Account	
-10.38	

06/12/2023		
70460 · Repairs - Equipment	
10.38	
			10.38	

06/30/2023	
Alsco	
101000 · Operating - Checking Account	
-1,149.21	

06/07/2023		
72520 · Linen Service - F & B	
364.53	
06/21/2023		72520 · Linen Service - F & B	138.01	
		72550 · Supplies - F & B Misc.	223.44	
06/21/2023		72520 · Linen Service - F & B	57.67	
06/14/2023		72520 · Linen Service - F & B	365.56	
			1,149.21	

06/30/2023	
Brennan Golf Sales	
101000 · Operating - Checking Account	
-1,683.89	

06/12/2023		
704000 · Course and Grounds Maintenance	
1,683.89	
			1,683.89	

06/30/2023	
Bulloch Fertilizer Co., Inc.	
101000 · Operating - Checking Account	
-984.69	

06/09/2023		
707050 · Pesticides	
353.78	
06/13/2023		707100 · Fertilizer - Course	630.91	
			984.69	

06/30/2023	
Golf Agronomics Supply and Handlin	
101000 · Operating - Checking Account	
-1,021.02	

06/24/2023		
707310 · Sand - Course	
1,021.02	
			1,021.02	

06/30/2023	Sunbelt Rentals	101000 · OJpuerantineg -2C0he2ck3ing Account	-410.88	

06/14/2023		
80001 · Aerification	
410.88	
			410.88	

06/30/2023	
Taylor Made Golf Company, Inc.	
101000 · Operating - Checking Account	
-4,467.33	

04/01/2023		
121100 · Merchandise - Pro Shop	
222.72	
04/04/2023		121100 · Merchandise - Pro Shop	193.60	
04/26/2023		111910 · Special Orders	842.74	
05/01/2023		121100 · Merchandise - Pro Shop	363.33	
		501100 · Golf Shop - Merchandise	9.00	
05/12/2023		111910 · Special Orders	293.48	
06/01/2023		111910 · Special Orders	1,289.62	
06/08/2023		111910 · Special Orders	1,252.84	
			4,467.33	

06/30/2023	
Trigon Turf Sciences, LLC	
101000 · Operating - Checking Account	
-413.04	

06/07/2023		
707050 · Pesticides	
413.04	
			413.04	

06/09/2023	
Nathan R. Elwood	
101100 · In House Checking	
-175.00	
		
72300 · Patron Events - F & B	
175.00	
			175.00	

06/09/2023	
Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

06/09/2023	
brian kilchenstein	
101100 · In House Checking	
-58.49	
		
502110 · Food - Restaurant	
58.49	
			58.49	

06/09/2023	
Nahalie Islas	
101100 · In House Checking	
-77.24	
		
72560 · Office Supplies - F & B	
77.24	
			77.24	

06/14/2023	
Helen Runjo	
101100 · In House Checking	
-178.60	
		
60800 · Employee Training and Education	
178.60	
			178.60	

06/14/2023	
Trivia Guy	
101100 · In House Checking	
-350.00	

	June 2023		
	72300 · Patron Events - F & B	350.00	
		350.00	

06/14/2023	
John E Citrone	
101100 · In House Checking	
-175.00	
		
72300 · Patron Events - F & B	
175.00	
			175.00	

06/14/2023	
Bri Vaz	
101100 · In House Checking	
-79.93	
		
502100 · Food and Beverage - COGS	
79.93	
			79.93	

06/21/2023	
Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

06/28/2023	
Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

06/28/2023	
cash	
101100 · In House Checking	
-450.00	
		
108020 · Petty Cash on Hand	
450.00	
			450.00	

06/01/2023	
Amazon Business	
101300 · Debit Card	
-22.52	
		
72540 · Misc. Serving Equipment	
22.52	
			22.52	

06/09/2023	
Amazon Marketplace	
101300 · Debit Card	
-8.19	
		
70560 · Office Supplies	
8.19	
			8.19	

06/09/2023	
Amazon Marketplace	
101300 · Debit Card	
-87.00	
		
69800 · Training & Ed. - Administration	
87.00	
			87.00	

06/09/2023	
Amazon Marketplace	
101300 · Debit Card	
-9.66	
		
79560 · Office Supplies - Admin.	
9.66	
			9.66	

June 2023
06/09/2023	Amazon Marketplace	101300 · Debit Card	-17.75	
		
72560 · Office Supplies - F & B	
17.75	
			17.75	

06/14/2023	
Amazon Business	
101300 · Debit Card	
-20.41	
		
72540 · Misc. Serving Equipment	
20.41	
			20.41	

06/14/2023	
Amazon Business	
101300 · Debit Card	
-22.78	
		
72540 · Misc. Serving Equipment	
22.78	
			22.78	

06/20/2023	
Amazon Marketplace	
101300 · Debit Card	
-221.43	
		
71510 · Supplies - Pro Shop	
221.43	
			221.43	

06/20/2023	
Publix	
101300 · Debit Card	
-4.01	
		
502110 · Food - Restaurant	
4.01	
			4.01	

06/19/2023	
Amazon Business	
101300 · Debit Card	
-72.61	
		
72540 · Misc. Serving Equipment	
72.61	
			72.61	

06/19/2023	
Amazon Business	
101300 · Debit Card	
-24.00	
		
72540 · Misc. Serving Equipment	
24.00	
			24.00	

06/26/2023	
Amazon Business	
101300 · Debit Card	
-58.97	
		
72540 · Misc. Serving Equipment	
58.97	
			58.97	

06/27/2023	
Publix	
101300 · Debit Card	
-22.74	
		
502110 · Food - Restaurant	
22.74	
			22.74	

06/27/2023	
Amazon Marketplace	
101300 · Debit Card	
-9.66	

	70560 · OJfficue Snupeplie2s023	9.66	
		9.66	

06/27/2023	
Amazon Marketplace	
101300 · Debit Card	
-16.11	
		
69800 · Training & Ed. - Administration	
16.11	
			16.11	

06/27/2023	
Target	
101300 · Debit Card	
-68.60	
		
79500 · Supplies - Clubhouse	
68.60	
			68.60	

06/28/2023	
Amazon Business	
101300 · Debit Card	
-92.83	
		
72540 · Misc. Serving Equipment	
92.83	
			92.83	

06/28/2023	
Publix	
101300 · Debit Card	
-11.67	
		
502110 · Food - Restaurant	
11.67	
			11.67	

06/30/2023	
Amazon Business	
101300 · Debit Card	
-18.49	
		
72540 · Misc. Serving Equipment	
18.49	
			18.49	
		TOTAL	237,571.61	

Num	Date	Name

July 2023

Account	Original Amount

303867	07/02/2023 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-37.00	

061223-8982	
06/12/2023	
70600 · Utilities	
37.00	
			37.00	

303868	
07/02/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-35.00	

061223-8719	
06/12/2023	
70600 · Utilities	
35.00	
			35.00	

303878	
07/03/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-464.00	

062023-5671	
06/20/2023	
70600 · Utilities	
464.00	
			464.00	

303879	
07/04/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,963.00	

062023-8602	
06/20/2023	
70600 · Utilities	
2,963.00	
			2,963.00	

303880	
07/04/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-265.00	

062023-9196	
06/20/2023	
70600 · Utilities	
265.00	
			265.00	

303881	
07/04/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-804.00	

062023-8990	
06/20/2023	
70600 · Utilities	
804.00	
			804.00	

303882	
07/04/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-1,765.00	

062023-9105	
06/20/2023	
70600 · Utilities	
1,765.00	
			1,765.00	

303883	
07/04/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-34.00	

062023-9113	
06/20/2023	
70600 · Utilities	
34.00	
			34.00	

303896	
07/07/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-57.00	

062223-8859	
06/22/2023	
70600 · Utilities	
57.00	
			57.00	

303897	
07/06/2023 AT&T	
101000 · Operating - Checking Account	
-77.82	

July 2023
061523-3795	06/15/2023	70670 · Music & Cable Service	77.82	
			77.82	

303905	
07/03/2023 North Florida Sales	
101000 · Operating - Checking Account	
-752.20	

3684735	
06/29/2023	
502410 · Beer - Restaurant	
752.20	
			752.20	

303906	
07/04/2023 Breakthru Beverage	
101000 · Operating - Checking Account	
-282.50	

110914103	
06/23/2023	
502510 · Wine - Restaurant	
270.00	
		79570 · Postage and Freight	12.50	
			282.50	

ACH	
07/03/2023 DLL Finance LLC	
101000 · Operating - Checking Account	
-50.85	

26050185	
06/10/2023	
81200 · Leases - Carts	
50.85	
			50.85	

303908	
07/13/2023 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-1,674.26	

1711411	
07/05/2023	
502510 · Wine - Restaurant	
684.00	
		502610 · Liquor - Restaurant	1,031.61	
			1,715.61	

303909	
07/13/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-231.59	

3104561	
07/05/2023	
502410 · Beer - Restaurant	
231.59	
			231.59	

ACH	
07/08/2023 Fintech.net	
101000 · Operating - Checking Account	
-40.49	
		
79970 · Other Services - Admin	
40.49	
			40.49	

303910	
07/07/2023 North Florida Sales	
101000 · Operating - Checking Account	
-671.95	

3689670	
07/06/2023	
502410 · Beer - Restaurant	
671.95	
			671.95	

303911	
07/11/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-369.00	

3104562	
07/05/2023	
502410 · Beer - Restaurant	
369.00	
			369.00	

ach	
07/07/2023 Gegervision IT	
101000 · Operating - Checking Account	
-1,751.25	

6075	06/30/2023	July7062610·2O3ther Contractual Services	1,751.25	
			1,751.25	

Online	
07/13/2023 Cheney Brothers Inc.	
101000 · Operating - Checking Account	
-12,185.31	

05-924750444	
06/08/2023	
502610 · Liquor - Restaurant	
40.12	
		502110 · Food - Restaurant	1,228.38	
05-924766726	06/12/2023	70500 · Operating Supplies	257.69	
05-924785344	06/15/2023	70500 · Operating Supplies	302.18	
05-924785778	06/15/2023	502110 · Food - Restaurant	1,084.21	
05-924801501	06/19/2023	502110 · Food - Restaurant	2,349.41	
05-924799647	06/19/2023	70270 · Janitorial Supplies	203.49	
		72550 · Supplies - F & B Misc.	464.46	
05-924816859	06/22/2023	502210 · N/A Beverage - Restaurant	140.10	
05-924816864	06/22/2023	72550 · Supplies - F & B Misc.	304.48	
05-924819500	06/22/2023	502110 · Food - Restaurant	2,789.00	
		502210 · N/A Beverage - Restaurant	79.31	
		502610 · Liquor - Restaurant	43.37	
05-924835407	06/26/2023	502110 · Food - Restaurant	608.81	
05-924852706	06/29/2023	502110 · Food - Restaurant	1,586.60	
		502210 · N/A Beverage - Restaurant	61.80	
		603000 · Employee Benefits	11.04	
05-924852649	06/29/2023	70270 · Janitorial Supplies	272.69	
		71550 · Supplies - Misc. - Golf	358.17	
			12,185.31	
	
07/01/2023 Ag-Pro Companies	
101000 · Operating - Checking Account	
0.00	

E26027	
06/01/2023 Ag-Pro Companies	
200000 · Accounts Payable StrongRoom	
-379.99	
			-379.99	

303925	
07/17/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-449.00	

3109865	
07/13/2023	
502410 · Beer - Restaurant	
449.00	
			449.00	

303926	
07/27/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-527.74	

070723-0051	
07/07/2023	
70600 · Utilities	
527.74	
			527.74	

303927	
07/27/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-588.51	

070723-0271	
07/07/2023	
70600 · Utilities	
588.51	
			588.51	

303928	
07/27/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-88.50	

070723-0521	07/07/2023	July7062000·2U3tilities	88.50	
			88.50	

303930	
07/17/2023 Breakthru Beverage	
101000 · Operating - Checking Account	
-747.10	

111093374	
07/05/2023	
502610 · Liquor - Restaurant	
734.60	
		502610 · Liquor - Restaurant	12.50	
			747.10	

303931	
07/17/2023 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-1,145.96	

1735998	
07/12/2023	
502610 · Liquor - Restaurant	
1,028.56	
		502640 · Liquor - Banquets	117.40	
			1,145.96	

303932	
07/17/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-212.89	

3109864	
07/12/2023	
502410 · Beer - Restaurant	
175.20	
		502610 · Liquor - Restaurant	37.69	
			212.89	

106066	
07/14/2023 Sea Breeze Food Service	
101000 · Operating - Checking Account	
-495.85	

1501045	
07/07/2023	
502140 · Food - Banquets	
495.85	
			495.85	

303933	
07/19/2023 North Florida Sales	
101000 · Operating - Checking Account	
-445.75	

3695118	
07/13/2023	
502410 · Beer - Restaurant	
445.75	
			445.75	

ACH	
07/18/2023 Fobesoft	
101000 · Operating - Checking Account	
-229.00	
		
70662 · Contract Services - Other	
229.00	
			229.00	
	
07/01/2023 Napa Auto Parts	
101000 · Operating - Checking Account	
0.00	

684004	
06/06/2023 Napa Auto Parts	
200000 · Accounts Payable StrongRoom	
-21.70	
684348	06/08/2023 Napa Auto Parts	200000 · Accounts Payable StrongRoom	-16.13	
690092	07/12/2023 Napa Auto Parts	200000 · Accounts Payable StrongRoom	-117.38	
			-155.21	
	
07/01/2023 Travis Mathew	
101000 · Operating - Checking Account	
0.00	

91310265	
06/23/2023 Travis Mathew	
200000 · Accounts Payable StrongRoom	
-727.16	
91317254	06/24/2023 Travis Mathew	200000 · Accounts Payable StrongRoom	-205.40	
			-932.56	

July 2023
106067	07/21/2023 Acushnet	101000 · Operating - Checking Account	-1,208.63	

915696542	
05/10/2023	
121100 · Merchandise - Pro Shop	
1,100.64	
		501100 · Golf Shop - Merchandise	0.61	
915697015	05/10/2023	121100 · Merchandise - Pro Shop	107.38	
			1,208.63	

106068	
07/21/2023 Pepsi	
101000 · Operating - Checking Account	
-478.97	

07016406	
07/01/2023	
502210 · N/A Beverage - Restaurant	
478.97	
			478.97	

106069	
07/21/2023 Callaway Golf Company	
101000 · Operating - Checking Account	
-1,992.95	

936464230	
05/08/2023	
111910 · Special Orders	
257.56	
936502446	05/16/2023	121100 · Merchandise - Pro Shop	100.99	
936479965	06/01/2023	121100 · Merchandise - Pro Shop	980.64	
936479962	06/01/2023	121100 · Merchandise - Pro Shop	653.76	
			1,992.95	

106072	
07/21/2023 The Tree Amigos Outdoor Services,	
101000 · Operating - Checking Account	
-100.00	

200757	
06/28/2023	
79260 · Janitorial Service - Admin.	
100.00	
			100.00	

106075	
07/21/2023 Crystal Springs	
101000 · Operating - Checking Account	
-196.39	

1638010 061123	
06/11/2023	
78500 · Supplies - Maintenance	
196.39	
			196.39	

106076	
07/21/2023 Callaway - Rental	
101000 · Operating - Checking Account	
-10,627.55	

934964801	
06/02/2022	
121200 · Rental Equipment	
9,123.58	
935908740	02/01/2023	121200 · Rental Equipment	420.44	
935939310	02/08/2023	121200 · Rental Equipment	420.44	
935959769	02/13/2023	121200 · Rental Equipment	217.41	
936000029	02/20/2023	121100 · Merchandise - Pro Shop	429.68	
936788077	07/12/2023	121200 · Rental Equipment	16.00	
			10,627.55	

106077	
07/21/2023 Island Paint & More, Inc.	
101000 · Operating - Checking Account	
-1,238.00	

32737	
07/01/2023	
70480 · Repairs - Buildings	
308.00	
32733	07/01/2023	79480 · Repairs - Clubhouse	930.00	
			1,238.00	

106079	
07/21/2023 Roberts Oxygen Company	
101000 · Operating - Checking Account	
-12.79	

H37457	07/01/2023	70500 · Operating Supplies	12.79	
			12.79	

106080	
07/21/2023 My Alarm Center	
101000 · Operating - Checking Account	
-211.86	

17906369	
06/01/2023	
112300 · A/R Due from Others	
132.00	
		70660 · Security Alarm Monitoring	79.86	
			211.86	

106081	
07/21/2023 The Crossings at Fleming Island CD	
101000 · Operating - Checking Account	
-2,750.00	

July Payroll	
07/01/2023	
89130 · Management Fees - GMS	
2,750.00	
			2,750.00	

203048	
07/21/2023 Alsco	
101000 · Operating - Checking Account	
-356.32	

LJAC1160939	
06/28/2023	
72520 · Linen Service - F & B	
356.32	
			356.32	

203049	
07/21/2023 Gate Fuel Services, Inc	
101000 · Operating - Checking Account	
-2,425.91	

5794605	
06/29/2023	
706200 · Fuel & Oil	
2,425.91	
			2,425.91	

203050	
07/21/2023 Global Golf Sales	
101000 · Operating - Checking Account	
-355.09	

INV/2023/15816	
07/01/2023	
121100 · Merchandise - Pro Shop	
93.30	
		71530 · Supplies - Driving Range	261.79	
			355.09	

203051	
07/21/2023 Hampton Golf, Inc. - 1	
101000 · Operating - Checking Account	
-1,324.12	

126918	
07/01/2023	
703200 · Marketing and Advertising	
519.95	
		703360 · Dues & Subscriptions	56.17	
		703360 · Dues & Subscriptions	550.00	
		703360 · Dues & Subscriptions	132.00	
		703360 · Dues & Subscriptions	66.00	
			1,324.12	

203052	
07/21/2023 Premier Bride	
101000 · Operating - Checking Account	
-135.92	

9073	
07/05/2023	
703220 · Magazine	
135.92	
			135.92	

203053	
07/21/2023 Taylor Made Golf Company, Inc.	
101000 · Operating - Checking Account	
-707.05	

36619757	
04/14/2023	
121100 · Merchandise - Pro Shop	
192.12	

36675715	05/04/2023	July121210002· M3erchandise - Pro Shop	184.50	
36744513	06/08/2023	111910 · Special Orders	330.43	
			707.05	

203054	
07/21/2023 GPS Industries, LLC	
101000 · Operating - Checking Account	
-1,161.00	

I300021344	
08/01/2023	
81200 · Leases - Carts	
1,161.00	
			1,161.00	

303934	
07/26/2023 Breakthru Beverage	
101000 · Operating - Checking Account	
-572.33	

111276667	
07/19/2023	
502510 · Wine - Restaurant	
270.00	
		502610 · Liquor - Restaurant	12.50	
		502610 · Liquor - Restaurant	289.83	
			572.33	

303935	
07/26/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-542.00	

3115177	
07/19/2023	
502410 · Beer - Restaurant	
542.00	
			542.00	

303936	
07/26/2023 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-120.00	

5657906	
07/21/2023	
502510 · Wine - Restaurant	
120.00	
			120.00	

303937	
07/26/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-483.00	

3115176	
07/19/2023	
502410 · Beer - Restaurant	
483.00	
			483.00	

303938	
07/26/2023 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-1,303.58	

1758612	
07/19/2023	
502510 · Wine - Restaurant	
234.00	
		502610 · Liquor - Restaurant	1,069.58	
			1,303.58	

303939	
07/27/2023 North Florida Sales	
101000 · Operating - Checking Account	
-484.45	

3700226	
07/20/2023	
502410 · Beer - Restaurant	
484.45	
			484.45	

303940	
07/27/2023 Breakthru Beverage	
101000 · Operating - Checking Account	
-384.00	

111276927	
07/18/2023	
502610 · Liquor - Restaurant	
384.00	
			384.00	

ach	
07/20/2023 Comcast	
101000 · Operating - Checking Account	
-355.78	

070523-7464	07/07/2023	79650 · Telephone - Administration	355.78	
			355.78	

106071	
07/20/2023 Security Engineering and Designs,	
In101000 · Operating - Checking Account	
-59.95	

23-49691	
07/01/2023	
70660 · Security Alarm Monitoring	
59.95	
			59.95	

106070	
07/20/2023 Napa Auto Parts	
101000 · Operating - Checking Account	
-161.36	

687934	
07/01/2023	
706200 · Fuel & Oil	
161.36	
			161.36	

106074	
07/20/2023 Priswing Software	
101000 · Operating - Checking Account	
-349.00	

INV1565802	
07/01/2023	
70661 · Other Contractual Services	
349.00	
			349.00	

106078	
07/20/2023 Sea Breeze Food Service	
101000 · Operating - Checking Account	
-2,369.60	

1499557	
06/29/2023	
502110 · Food - Restaurant	
79.33	
1499403	06/29/2023	502110 · Food - Restaurant	861.22	
		72550 · Supplies - F & B Misc.	114.01	
1500083	07/01/2023	502110 · Food - Restaurant	49.60	
1498630	07/01/2023	502110 · Food - Restaurant	79.50	
		502140 · Food - Banquets	446.86	
1499980	07/01/2023	502110 · Food - Restaurant	377.27	
		72270 · Janitorial Supllies - F & B	92.08	
1499981	07/01/2023	502110 · Food - Restaurant	74.02	
1498978	07/01/2023	502110 · Food - Restaurant	25.76	
1498966	07/01/2023	502110 · Food - Restaurant	117.60	
1498643	07/01/2023	502110 · Food - Restaurant	52.35	
			2,369.60	

106073	
07/20/2023 Sharp Energy	
101000 · Operating - Checking Account	
-813.47	

062223-1566	
07/01/2023	
70600 · Utilities	
813.47	
			813.47	

303948	
07/21/2023 Comcast	
101000 · Operating - Checking Account	
-163.91	

177002608	
07/01/2023	
70650 · Telephone	
163.91	
			163.91	

8621	
07/21/2023 SCNS Sports Foods, Inc	
101000 · Operating - Checking Account	
-296.00	

191327Lost CK105998	
07/01/2023	
202300 · Due to Others - Misc	
296.00	

303950	07/31/2023 Champion Brands Inc.	101000 · Operating - Checking Account	-461.99	

3120399	
07/26/2023	
502210 · N/A Beverage - Restaurant	
37.69	
		502410 · Beer - Restaurant	424.30	
			461.99	

303951	
07/31/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-125.00	

3120401	
07/26/2023	
502410 · Beer - Restaurant	
125.00	
			125.00	

303952	
07/31/2023 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-1,643.21	

1781482	
07/26/2023	
502510 · Wine - Restaurant	
534.00	
		502610 · Liquor - Restaurant	1,109.21	
			1,643.21	

303953	
07/31/2023 North Florida Sales	
101000 · Operating - Checking Account	
-725.35	

3705586	
07/27/2023	
502410 · Beer - Restaurant	
725.35	
			725.35	

303954	
07/31/2023 Champion Brands Inc.	
101000 · Operating - Checking Account	
-323.00	

0312303	
07/28/2023	
502410 · Beer - Restaurant	
323.00	
			323.00	

106082	
07/31/2023 Callaway Golf Company	
101000 · Operating - Checking Account	
-2,195.55	

936394669	
05/01/2023	
121100 · Merchandise - Pro Shop	
509.40	
936429836	05/02/2023	121100 · Merchandise - Pro Shop	703.80	
936486230	05/12/2023	111910 · Special Orders	733.85	
936508941	05/17/2023	121100 · Merchandise - Pro Shop	220.53	
936502444	06/01/2023	121100 · Merchandise - Pro Shop	27.97	
			2,195.55	

106083	
07/31/2023 Sharp Energy	
101000 · Operating - Checking Account	
-2,207.26	

063023-1566	
06/30/2023	
70600 · Utilities	
949.35	
90981	07/12/2023	706200 · Fuel & Oil	336.29	
071823-7002	07/18/2023	70600 · Utilities	921.62	
			2,207.26	

106084	
07/31/2023 Governmental Management Services	
101000 · Operating - Checking Account	
-455.11	

580	
07/01/2023	
801100 · Management Fees	
455.11	

	July 2023	455.11	

106085	
07/31/2023 Acushnet	
101000 · Operating - Checking Account	
-513.69	

915746703	
05/17/2023	
121100 · Merchandise - Pro Shop	
513.60	
		501100 · Golf Shop - Merchandise	0.09	
			513.69	

106086	
07/31/2023 U.S. Kids Golf	
101000 · Operating - Checking Account	
-43.67	

IN2083529	
06/27/2023	
121100 · Merchandise - Pro Shop	
43.67	
			43.67	

106087	
07/31/2023 Martin Coffee	
101000 · Operating - Checking Account	
-206.00	

77998	
07/12/2023	
502210 · N/A Beverage - Restaurant	
206.00	
			206.00	

106088	
07/31/2023 Aloe Up	
101000 · Operating - Checking Account	
-574.61	

242679	
06/21/2023	
121100 · Merchandise - Pro Shop	
574.61	
			574.61	

106089	
07/31/2023 The Crossings at Fleming Island CD	
101000 · Operating - Checking Account	
-3,018.46	

July Lake/Legal	
07/01/2023	
88260 · Lake Maintenance	
2,500.00	
		89150 · Legal Fees	518.46	
			3,018.46	

106090	
07/31/2023 Take A Free Ride, Inc	
101000 · Operating - Checking Account	
-225.00	

T0623	
07/11/2023	
70661 · Other Contractual Services	
225.00	
			225.00	

106092	
07/31/2023 GreatAmerica Financial Services Cor	
101000 · Operating - Checking Account	
-315.59	

34358751	
06/28/2023	
81200 · Leases - Carts	
315.59	
			315.59	

106093	
07/31/2023 Swannies Golf	
101000 · Operating - Checking Account	
-1,095.42	

35413	
06/22/2023	
121100 · Merchandise - Pro Shop	
1,095.42	
			1,095.42	

106094	
07/31/2023 Callaway - Rental	
101000 · Operating - Checking Account	
-618.23	

935781721	
01/03/2023	
121200 · Rental Equipment	
618.00	
		501100 · Golf Shop - Merchandise	0.23	

106095	07/31/2023 DirectTV	101000 · Operating - Checking Account	-356.53	

059441655X230705	
07/05/2023	
70670 · Music & Cable Service	
356.53	
			356.53	

106096	
07/31/2023 Sea Breeze Food Service	
101000 · Operating - Checking Account	
-1,805.34	

1500479	
07/05/2023	
502110 · Food - Restaurant	
520.11	
1500806	07/06/2023	502110 · Food - Restaurant	98.10	
1501044	07/07/2023	502110 · Food - Restaurant	246.90	
1501388	07/10/2023	502110 · Food - Restaurant	98.36	
1501875	07/13/2023	502110 · Food - Restaurant	255.75	
1501874	07/13/2023	502110 · Food - Restaurant	586.12	
			1,805.34	

106097	
07/31/2023 Professional Cooling & Control Syst	
101000 · Operating - Checking Account	
-1,712.88	

1663	
06/20/2023	
70480 · Repairs - Buildings	
329.38	
1669	06/20/2023	70480 · Repairs - Buildings	1,383.50	
			1,712.88	

106091	
07/31/2023 NexAir, LLC	
101000 · Operating - Checking Account	
-111.05	

0011111650	
06/30/2023	
71540 · Supplies - Course	
111.05	
			111.05	

203055	
07/31/2023 Ag-Pro Companies	
101000 · Operating - Checking Account	
-279.39	

E26027	
06/01/2023	
70460 · Repairs - Equipment	
379.99	
			379.99	

203056	
07/31/2023 Brennan Golf Sales	
101000 · Operating - Checking Account	
-59.26	

11056318	
06/21/2023	
704010 · Course - Repair & Maintenance	
59.26	
			59.26	

203057	
07/31/2023 Florida State Golf Association	
101000 · Operating - Checking Account	
-952.00	

56022	
07/01/2023	
71680 · Dues & Subscriptions - Pro Shop	
952.00	
			952.00	

203058	
07/31/2023 Global Golf Sales	
101000 · Operating - Checking Account	
-212.04	

INV/2023/15887	
06/21/2023	
71520 · Supplies - Carts	
212.04	
			212.04	

203060	07/31/2023 Taylor Made Golf Company, InJc. ul	y101200002· O3perating - Checking Account	-2,959.24	

36635404	
04/21/2023	
121100 · Merchandise - Pro Shop	
296.64	
36649610	05/01/2023	121100 · Merchandise - Pro Shop	829.74	
36744361	06/08/2023	111910 · Special Orders	819.29	
36744522	06/08/2023	111910 · Special Orders	1,013.57	
			2,959.24	

303957	
07/31/2023 Breakthru Beverage	
101000 · Operating - Checking Account	
-76.90	

111329151	
07/21/2023	
502600 · Liquor - COGS	
76.90	
			76.90	

303958	
07/30/2023 Wells Fargo Financial Leasing, Inc.	
101000 · Operating - Checking Account	
-1,521.80	

5025719691	
07/01/2023	
88230 · Leases - Maint. Equipment	
1,521.80	
			1,521.80	

203059	
07/31/2023 Hampton Golf, Inc. - 1	
101000 · Operating - Checking Account	
-11,550.00	

126884	
07/01/2023	
801100 · Management Fees	
7,000.00	
		703200 · Marketing and Advertising	1,550.00	
		703600 · Centralized Accounting	3,000.00	
			11,550.00	

ACH	
07/04/2023 Brennan Golf Sales	
101000 · Operating - Checking Account	
-243.75	

1056376	
07/01/2023	
71530 · Supplies - Driving Range	
243.75	
			243.75	

3114	
07/05/2023 Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

3115	
07/17/2023 Nathan R. Elwood	
101100 · In House Checking	
-175.00	
		
72300 · Patron Events - F & B	
175.00	
			175.00	

3116	
07/17/2023 Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

3117	
07/17/2023 bryce dipatri	
101100 · In House Checking	
-597.00	
		
71680 · Dues & Subscriptions - Pro Shop	
597.00	

	July 2023	597.00	

3118	
07/18/2023 Trivia Guy	
101100 · In House Checking	
-350.00	
		
72300 · Patron Events - F & B	
350.00	
			350.00	

3119	
07/25/2023 John Waters	
101100 · In House Checking	
-175.00	
		
72300 · Patron Events - F & B	
175.00	
			175.00	

3120	
07/25/2023 Trivia Guy	
101100 · In House Checking	
-175.00	
		
72300 · Patron Events - F & B	
175.00	
			175.00	

3121	
07/29/2023 Critter Pro	
101100 · In House Checking	
-299.00	
		
704010 · Course - Repair & Maintenance	
299.00	
			299.00	

debit	
07/13/2023 Home Depot	
101300 · Debit Card	
-20.38	
		
71560 · Office Supplies - Pro Shop	
20.38	
			20.38	
	
07/13/2023 Walmart	
101300 · Debit Card	
-41.80	
		
71560 · Office Supplies - Pro Shop	
41.80	
			41.80	
	
07/13/2023 Amazon Marketplace	
101300 · Debit Card	
-26.36	
		
71560 · Office Supplies - Pro Shop	
26.36	
			26.36	
	
07/13/2023 bagel love	
101300 · Debit Card	
-21.38	
		
69800 · Training & Ed. - Administration	
21.38	
			21.38	

debit	
07/18/2023 Amazon Marketplace	
101300 · Debit Card	
-178.99	
		
72560 · Office Supplies - F & B	
178.99	
			178.99	

debit	
07/18/2023 UPS	
101300 · Debit Card	
-23.50	

July 2023
		71570 · Postage - Golf	23.50	
			23.50	

debit	
07/18/2023 Amazon Marketplace	
101300 · Debit Card	
-72.49	
		
72560 · Office Supplies - F & B	
72.49	
			72.49	

debit	
07/18/2023 Publix	
101300 · Debit Card	
-47.92	
		
502110 · Food - Restaurant	
47.92	
			47.92	

debit	
07/18/2023 Amazon Marketplace	
101300 · Debit Card	
-128.97	
		
72560 · Office Supplies - F & B	
128.97	
			128.97	

debit	
07/18/2023 UPS	
101300 · Debit Card	
-13.54	
		
71570 · Postage - Golf	
13.54	
			13.54	

debit	
07/18/2023 UPS	
101300 · Debit Card	
-18.79	
		
71570 · Postage - Golf	
18.79	
			18.79	

debit	
07/23/2023 Publix	
101300 · Debit Card	
-18.75	
		
502110 · Food - Restaurant	
18.75	
			18.75	

debit	
07/23/2023 Target	
101300 · Debit Card	
-176.26	
		
79560 · Office Supplies - Admin.	
176.26	
			176.26	

debit	
07/23/2023 Amazon Marketplace	
101300 · Debit Card	
-100.08	
		
78560 · Office Supplies - Maint.	
100.08	
			100.08	

debit	
07/23/2023 Amazon Marketplace	
101300 · Debit Card	
-11.38	
		
72560 · Office Supplies - F & B	
11.38	
			11.38	

July 2023
286debit2	07/24/2023 Tiujana Flats	101300 · Debit Card	-248.07	
		
607200 · Meals	
248.07	
			248.07	

debit	
07/25/2023 Publix	
101300 · Debit Card	
-101.49	
		
502110 · Food - Restaurant	
62.33	
		607300 · Travel	39.16	
			101.49	

286debit3	
07/25/2023 Cheers craft beer & wine	
101300 · Debit Card	
-24.71	
		
502510 · Wine - Restaurant	
24.71	
			24.71	

286debit4	
07/29/2023 Amazon Marketplace	
101300 · Debit Card	
-69.88	
		
72560 · Office Supplies - F & B	
69.88	
			69.88	

286debit5	
07/29/2023 Amazon Marketplace	
101300 · Debit Card	
-52.47	
		
72270 · Janitorial Supllies - F & B	
52.47	
			52.47	

286debit6	
07/28/2023 Publix	
101300 · Debit Card	
-21.98	
		
502110 · Food - Restaurant	
21.98	
			21.98	

286debit7	
07/29/2023 Amazon Marketplace	
101300 · Debit Card	
-4.55	
		
69800 · Training & Ed. - Administration	
4.55	
			4.55	

286debit8	
07/29/2023 NNT Southeast	
101300 · Debit Card	
-29.45	
		
502100 · Food and Beverage - COGS	
29.45	
			29.45	

286debit9	
07/29/2023 Amazon Marketplace	
101300 · Debit Card	
-21.49	
		
79560 · Office Supplies - Admin.	
21.49	
			21.49	
		TOTAL	101,063.88	

Num	Date	Name

July 2023

Account	Original Amount

301473	07/13/2023 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-2,583.00	

062223-9204	
06/22/2023	
706010 · Electric	
2,583.00	
			2,583.00	

301474	
07/11/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,520.00	

062023-8909	
06/20/2023	
706010 · Electric	
2,520.00	
			2,520.00	

301475	
07/12/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-601.00	

062123-9071	
06/21/2023	
706010 · Electric	
601.00	
			601.00	

301476	
07/13/2023 Comcast	
101000 · Operating - Checking Account	
-465.14	

062223-1455	
06/22/2023	
706500 · Telephone	
465.14	
			465.14	

102664	
07/03/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-2,123.44	

INV00274351	
06/01/2023	
502100 · Food - Cost of Goods Sold	
478.08	
INV00273280	06/01/2023	502100 · Food - Cost of Goods Sold	229.11	
INV00275238	06/01/2023	502100 · Food - Cost of Goods Sold	165.60	
INV00277219	06/13/2023	502100 · Food - Cost of Goods Sold	505.11	
INV00278265	06/20/2023	502100 · Food - Cost of Goods Sold	840.96	
			2,218.86	

102665	
07/03/2023 Poolsure	
101000 · Operating - Checking Account	
-1,105.00	

131295615884	
06/27/2023	
707010 · Chemicals - Pools	
220.00	
131295615885	06/27/2023	707010 · Chemicals - Pools	472.50	
131295615869	06/27/2023	707010 · Chemicals - Pools	412.50	
			1,105.00	

102666	
07/03/2023 GFL Environmental	
101000 · Operating - Checking Account	
-2,149.83	

UG0000106671	
06/21/2023	
706310 · Refuse and Portables	
2,149.83	
			2,149.83	

102667	
07/03/2023 Pepsi-Cola	
101000 · Operating - Checking Account	
-444.50	

07181153	
06/16/2023	
502200 · Beverages Cost Of Goods Sold	
444.50	
			444.50	

102668	
07/03/2023 The Pool Bros	
101000 · Operating - Checking Account	
-45,534.40	

26401	06/01/2023	704020 · Pools - Repair & Maint.	12,229.00	
26400	06/01/2023	704020 · Pools - Repair & Maint.	8,794.00	
26398	06/05/2023	704020 · Pools - Repair & Maint.	24,511.40	
			45,534.40	

201451	
07/03/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-1,218.68	

05-924792381	
06/16/2023	
502100 · Food - Cost of Goods Sold	
991.36	
		702700 · Janitorial Supplies	77.80	
		705320 · Small Wares	149.52	
			1,218.68	

201452	
07/03/2023 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-56.22	

5193557496	
06/01/2023	
121000 · Merchandise - Tennis	
56.22	
			56.22	

301479	
07/13/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-363.00	

062223-9170	
06/22/2023	
706010 · Electric	
363.00	
			363.00	

301480	
07/13/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-427.00	

062223-8792	
06/22/2023	
706010 · Electric	
427.00	
			427.00	

301482	
07/25/2023 Comcast	
101000 · Operating - Checking Account	
-626.56	

070423-1433	
07/04/2023	
706500 · Telephone	
626.56	
			626.56	

301484	
07/01/2023 North Florida Sales	
101000 · Operating - Checking Account	
-968.04	

3674401	
07/01/2023	
504100 · Beer - Cost of Goods Sold	
968.04	
			968.04	

5758	
07/13/2023 James Flint	
101000 · Operating - Checking Account	
-75.00	
		
22600 · Key Deposit	
75.00	
			75.00	

201453	
07/07/2023 Alsco	
101000 · Operating - Checking Account	
-154.00	

LJAC1160195	
06/22/2023	
705440 · Towel Expense	
77.00	
LJAC1161122	06/29/2023	705440 · Towel Expense	77.00	
			154.00	

201454	
07/07/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-4,920.48	

Num	Date	Name

July 2023

Account	Original Amount

Num	Date	Name

July 2023

Account	Original Amount

05-924819280	06/22/2023	502100 · Food - Cost of Goods Sold	696.93	
05-924852644	06/29/2023	700310 · Activities & Events-Tennis	383.18	
05-924852655	06/29/2023	502100 · Food - Cost of Goods Sold	1,688.39	
		702700 · Janitorial Supplies	101.93	
		705230 · Paper Supplies	183.66	
05-924835430	06/26/2023	502100 · Food - Cost of Goods Sold	1,097.41	
		502100 · Food - Cost of Goods Sold	250.97	
		705400 · Miscellaneous Expenses	518.01	
			4,920.48	

201455	
07/07/2023 Hampton Golf, Inc.	
101000 · Operating - Checking Account	
-500.00	

126885	
07/01/2023	
703840 · Contract Services	
250.00	
		703840 · Contract Services	250.00	
			500.00	

201456	
07/07/2023 Gegervision IT	
101000 · Operating - Checking Account	
-780.00	

6054	
06/30/2023	
703840 · Contract Services	
390.00	
		703840 · Contract Services	390.00	
			780.00	

201457	
07/07/2023 K-Swiss	
101000 · Operating - Checking Account	
-135.35	

98783490	
06/01/2023	
121000 · Merchandise - Tennis	
135.35	
			135.35	

102669	
07/10/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-1,425.17	

INV00279345	
06/28/2023	
502100 · Food - Cost of Goods Sold	
1,425.17	
			1,425.17	

102670	
07/10/2023 Poolsure	
101000 · Operating - Checking Account	
-550.00	

131295615921	
06/29/2023	
707010 · Chemicals - Pools	
550.00	
			550.00	

102673	
07/10/2023 Welch Tennis Courts Inc	
101000 · Operating - Checking Account	
-3,018.40	

72397	
06/22/2023	
704050 · Tennis Courts - Repair & Maint.	
3,018.40	
			3,018.40	

102674	
07/10/2023 Lucky in Love	
101000 · Operating - Checking Account	
-2,458.71	

271207	
07/01/2023	
121000 · Merchandise - Tennis	
2,458.71	
			2,458.71	

102671	
07/10/2023 The Crossings at Fleming Island CDD	
101000 · Operating - Checking Account	
-7,888.00	

Num	Date	Name

July 2023

Account	Original Amount

06302023	07/01/2023	23703 · Boat Storage - Monthly	7,888.00	
			7,888.00	

102672	
07/10/2023 The Crossings at Fleming Island CDD	
101000 · Operating - Checking Account	
-2,750.00	

06.30.2023	
07/01/2023	
801100 · Management Fees	
2,750.00	
			2,750.00	

102675	
07/14/2023 Governmental Management Services, LLC	
101000 · Operating - Checking Account	
-455.11	

582	
07/01/2023	
801100 · Management Fees	
455.11	
			455.11	

102676	
07/14/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-2,170.85	

INV00280189	
07/04/2023	
502100 · Food - Cost of Goods Sold	
821.11	
INV00280190	07/04/2023	502100 · Food - Cost of Goods Sold	1,349.74	
			2,170.85	

102677	
07/14/2023 Poolsure	
101000 · Operating - Checking Account	
-3,329.09	

131295615984	
06/30/2023	
707010 · Chemicals - Pools	
399.04	
131295614543-1	07/01/2023	707010 · Chemicals - Pools	28.75	
131295616054	07/06/2023	707010 · Chemicals - Pools	233.75	
131295616055	07/06/2023	707010 · Chemicals - Pools	678.75	
131295616050	07/06/2023	707010 · Chemicals - Pools	701.25	
131295616051	07/06/2023	707010 · Chemicals - Pools	513.75	
131295616145	07/10/2023	707010 · Chemicals - Pools	275.00	
131295616170	07/11/2023	707010 · Chemicals - Pools	498.80	
			3,329.09	

301485	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-139.50	

070723-8335	
07/07/2023	
706100 · Water & Sewerage	
139.50	
			139.50	

301486	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-506.99	

070723-8333	
07/07/2023	
706100 · Water & Sewerage	
506.99	
			506.99	

301487	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-210.94	

070723-8330	
07/07/2023	
706100 · Water & Sewerage	
210.94	
			210.94	

301488	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-1,059.24	

070723-0041	07/07/2023	706100 · Water & Sewerage	1,059.24	
			1,059.24	

301489	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-684.51	

070723-7152	
07/07/2023	
706100 · Water & Sewerage	
684.51	
			684.51	

301490	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-351.61	

070723-7156	
07/07/2023	
706100 · Water & Sewerage	
351.61	
			351.61	

201458	
07/20/2023 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-1,389.89	

5193570979	
07/01/2023	
121000 · Merchandise - Tennis	
1,389.89	
			1,389.89	

301491	
07/01/2023 Champion Brands, Inc	
101000 · Operating - Checking Account	
-225.00	

3098484	
07/01/2023	
700310 · Activities & Events-Tennis	
225.00	
			225.00	

301492	
07/28/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-745.98	

070723-0021	
07/07/2023	
706100 · Water & Sewerage	
745.98	
			745.98	

301493	
07/24/2023 Comcast	
101000 · Operating - Checking Account	
-292.59	

070323-1039	
07/03/2023	
706500 · Telephone	
292.59	
			292.59	

301494	
07/14/2023 Comcast	
101000 · Operating - Checking Account	
-193.11	

062323-0181	
06/23/2023	
706500 · Telephone	
193.11	
			193.11	

301495	
07/07/2023 North Florida Sales	
101000 · Operating - Checking Account	
-1,078.87	

3690205	
07/06/2023	
504100 · Beer - Cost of Goods Sold	
1,078.87	
			1,078.87	

301496	
07/01/2023 North Florida Sales	
101000 · Operating - Checking Account	
-1,077.53	

3684921	
07/01/2023	
504100 · Beer - Cost of Goods Sold	
1,077.53	
			1,077.53	

301497	
07/13/2023 North Florida Sales	
101000 · Operating - Checking Account	
-115.85	

Num	Date	Name

July 2023

Account	Original Amount

Num	Date	Name

July 2023

Account	Original Amount

3695573	07/13/2023	504100 · Beer - Cost of Goods Sold	115.85	
			115.85	

201459	
07/21/2023 Alsco	
101000 · Operating - Checking Account	
-154.00	

LJAC1162033	
07/06/2023	
705440 · Towel Expense	
77.00	
LJAC1162974	07/13/2023	705440 · Towel Expense	77.00	
			154.00	

201460	
07/21/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-6,030.96	

05-924867981	
07/03/2023	
502100 · Food - Cost of Goods Sold	
2,159.72	
		705230 · Paper Supplies	7.32	
05-924887946	07/07/2023	502100 · Food - Cost of Goods Sold	1,432.40	
		705230 · Paper Supplies	141.46	
05-924915540	07/13/2023	502100 · Food - Cost of Goods Sold	1,824.84	
		702700 · Janitorial Supplies	364.31	
		705230 · Paper Supplies	100.91	
			6,030.96	

102678	
07/24/2023 Pepsi-Cola	
101000 · Operating - Checking Account	
-911.00	

07016407	
06/30/2023	
502200 · Beverages Cost Of Goods Sold	
328.20	
		502200 · Beverages Cost Of Goods Sold	582.80	
			911.00	

102679	
07/24/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-428.91	

INV00281159	
07/11/2023	
502100 · Food - Cost of Goods Sold	
428.91	
			428.91	

102680	
07/24/2023 Poolsure	
101000 · Operating - Checking Account	
-1,417.64	

131295616444	
07/17/2023	
707010 · Chemicals - Pools	
720.00	
131295616447	07/17/2023	707010 · Chemicals - Pools	692.50	
131295616069	07/01/2023	707010 · Chemicals - Pools	4.58	
131295616070	07/01/2023	707010 · Chemicals - Pools	0.56	
			1,417.64	

102681	
07/24/2023 Logo Express	
101000 · Operating - Checking Account	
-83.94	

062623BC	
07/01/2023	
700310 · Activities & Events-Tennis	
83.94	
			83.94	

5759	
07/25/2023 James Flint	
101000 · Operating - Checking Account	
-64.50	
		
23703 · Boat Storage - Monthly	
64.50	
			64.50	

Num	Date	Name

July 2023

Account	Original Amount

102682	07/26/2023 Governmental Management Services, LLC	101000 · Operating - Checking Account	-455.11	

574	
06/01/2023	
801100 · Management Fees	
455.11	
			455.11	

301500	
07/07/2023 Premier Beverage Company, LLC	
101000 · Operating - Checking Account	
-450.00	

0111123591	
07/07/2023	
121000 · Merchandise - Tennis	
450.00	
			450.00	

102684	
07/31/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-2,354.34	

INV00282111	
07/18/2023	
502100 · Food - Cost of Goods Sold	
617.91	
INV00283026	07/25/2023	502100 · Food - Cost of Goods Sold	1,736.43	
			2,354.34	

102685	
07/31/2023 GFL Environmental	
101000 · Operating - Checking Account	
-3,637.51	

UG0000109132	
07/20/2023	
706310 · Refuse and Portables	
836.55	
UG0000109086	07/20/2023	706310 · Refuse and Portables	672.05	
UG0000109060	07/20/2023	706310 · Refuse and Portables	2,128.91	
			3,637.51	

102686	
07/31/2023 Pepsi-Cola	
101000 · Operating - Checking Account	
-425.77	

05852257	
07/14/2023	
502200 · Beverages Cost Of Goods Sold	
425.77	
			425.77	

201461	
07/31/2023 Alsco	
101000 · Operating - Checking Account	
-77.00	

LJAC1163860	
07/20/2023	
705440 · Towel Expense	
77.00	
			77.00	

201462	
07/31/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-2,370.66	

05-924948746	
07/20/2023	
502100 · Food - Cost of Goods Sold	
1,946.81	
		702700 · Janitorial Supplies	173.18	
		705230 · Paper Supplies	250.67	
			2,370.66	

102683	
07/26/2023 The Crossings at Fleming Island CDD	
101000 · Operating - Checking Account	
-4,928.72	

JUN23 REIM CDD C	
06/30/2023	
22480 · Swim Team	
1,288.17	
		510000 · Merchandise Cost of Goods Sold	216.37	
		608000 · Employee Training & Education	782.00	
		702700 · Janitorial Supplies	91.40	
		703000 · Activities & Events-Lifestyles	840.49	
		703830 · Muzak	53.90	

	703840 · Contract Services	646.50	
	705600 · Office Supplies	516.24	
	706500 · Telephone	181.65	
	708300 · License and Permits	312.00	
		4,928.72	

1973	
07/05/2023 Amazing Face Painting by Linda	
101100 · In House Checking	
-1,750.00	
		
703000 · Activities & Events-Lifestyles	
1,750.00	
			1,750.00	

1972	
07/03/2023 Footloose Entertainment	
101100 · In House Checking	
-1,700.00	
		
703000 · Activities & Events-Lifestyles	
1,700.00	
			1,700.00	

1962	
07/03/2023 Keith Smith	
101100 · In House Checking	
-183.00	
		
703000 · Activities & Events-Lifestyles	
183.00	
			183.00	

1963	
07/03/2023 Nashaly Morales	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1964	
07/03/2023 Andrew Ford	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1965	
07/03/2023 Clayton Daley	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1966	
07/03/2023 Andre Mack	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1967	
07/03/2023 Ryan Perry	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1968	
07/03/2023 Arron Belt	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	

Num	Date	Name

July 2023

Account	Original Amount

	171.00	

1969	
07/03/2023 Jimmy Stalnaker	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1970	
07/03/2023 Eva Solis	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1971	
07/03/2023 Halston Jones	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	
	
07/14/2023 Andre Mack	
101100 · In House Checking	
-168.00	
		
703000 · Activities & Events-Lifestyles	
168.00	
			168.00	

1977	
07/07/2023 XGLOsive, LLC	
101100 · In House Checking	
-1,000.00	
		
700310 · Activities & Events-Tennis	
1,000.00	
			1,000.00	

1961	
07/07/2023 Sondra Santana	
101100 · In House Checking	
-415.50	
		
22480 · Swim Team	
415.50	
			415.50	

1978	
07/14/2023 Daniel Flynn	
101100 · In House Checking	
-400.00	
		
703000 · Activities & Events-Lifestyles	
400.00	
			400.00	

1975	
07/07/2023 Claude Hurley	
101100 · In House Checking	
-168.00	
		
703000 · Activities & Events-Lifestyles	
168.00	
			168.00	

1974	
07/05/2023 Robert Bassler	
101100 · In House Checking	
-171.00	
		
703000 · Activities & Events-Lifestyles	
171.00	
			171.00	

1980	
07/05/2023 Bill Cockrell	
101100 · In House Checking	
-875.00	

Num	Date	Name

July 2023

Account	Original Amount

		703000 · Activities & Events-Lifestyles	875.00	
			875.00	

1979	
07/25/2023 Claude Hurley	
101100 · In House Checking	
-168.00	
		
703000 · Activities & Events-Lifestyles	
168.00	
			168.00	

ACH	
07/06/2023 Boost Mobile	
101300 · Debit Card	
-35.00	
		
706500 · Telephone	
35.00	
			35.00	
	
07/06/2023 ALDI	
101300 · Debit Card	
-120.88	
		
700310 · Activities & Events-Tennis	
120.88	
			120.88	
	
07/10/2023 Publix	
101300 · Debit Card	
-22.31	
		
700310 · Activities & Events-Tennis	
22.31	
			22.31	
	
07/14/2023 Publix	
101300 · Debit Card	
-9.09	
		
700310 · Activities & Events-Tennis	
9.09	
			9.09	
	
07/16/2023 Publix	
101300 · Debit Card	
-38.57	
		
700310 · Activities & Events-Tennis	
38.57	
			38.57	
	
07/05/2023 Publix	
101300 · Debit Card	
-55.04	
		
700310 · Activities & Events-Tennis	
55.04	
			55.04	
	
07/10/2023 Publix	
101300 · Debit Card	
-27.37	
		
700310 · Activities & Events-Tennis	
27.37	
			27.37	
	
07/20/2023 Home Depot	
101300 · Debit Card	
-148.20	
		
705600 · Office Supplies	
148.20	
			148.20	
	
07/06/2023 Domino's Pizza	
101300 · Debit Card	
-66.76	

Num	Date	Name

July 2023

Account	Original Amount

Num	Date	Name

July 2023

Account	Original Amount

	700310 · Activities & Events-Tennis	66.76	
		66.76	

07/14/2023 UPS Store	
101300 · Debit Card	
-85.01	
	
700310 · Activities & Events-Tennis	
85.01	
		85.01	

07/10/2023 Walmart	
101300 · Debit Card	
-47.18	
	
700310 · Activities & Events-Tennis	
47.18	
		47.18	

07/10/2023 Broudy's Liquors	
101300 · Debit Card	
-12.90	
	
700310 · Activities & Events-Tennis	
12.90	
		12.90	

07/06/2023 Rained Out	
101300 · Debit Card	
-140.00	
	
703360 · Dues & Subscriptions	
140.00	
		140.00	

07/22/2023 Apple	
101300 · Debit Card	
-12.29	
	
703360 · Dues & Subscriptions	
12.29	
		12.29	

07/05/2023 Publix	
101300 · Debit Card	
-150.48	
	
700310 · Activities & Events-Tennis	
150.48	
		150.48	

07/27/2023 Walmart	
101300 · Debit Card	
-90.73	
	
705600 · Office Supplies	
90.73	
		90.73	

07/25/2023 Walmart	
101300 · Debit Card	
-138.83	
	
705000 · Operating Supplies	
34.07	
	121000 · Merchandise - Tennis	104.76	
		138.83	

07/27/2023 Publix	
101300 · Debit Card	
-25.16	
	
700310 · Activities & Events-Tennis	
25.16	
		25.16	

Page 11 of 12

Num	Date	Name

July 2023

Account	Original Amount

07/27/2023 Publix	101300 · Debit Card	-70.14	
	
700310 · Activities & Events-Tennis	
70.14	
		70.14	

07/24/2023 Publix	
101300 · Debit Card	
-9.44	
	
700310 · Activities & Events-Tennis	
9.44	
		9.44	

07/24/2023 Winn Dixie	
101300 · Debit Card	
-9.65	
	
700310 · Activities & Events-Tennis	
9.65	
		9.65	

07/25/2023 Winn Dixie	
101300 · Debit Card	
-9.65	
	
700310 · Activities & Events-Tennis	
9.65	
		9.65	

07/27/2023 Publix	
101300 · Debit Card	
-7.53	
	
700310 · Activities & Events-Tennis	
7.53	
		7.53	
	TOTAL	133,718.19	

301430	06/02/2023 Comcast	101000 · Operating - Checking Account	-166.87	

051123-0399	
05/11/2023	
706500 · Telephone	
166.87	
			166.87	

301441	
06/08/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,443.00	

051823-8909	
05/18/2023	
706010 · Electric	
2,443.00	
			2,443.00	

301442	
06/09/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-380.00	

051923-9071	
05/19/2023	
706010 · Electric	
380.00	
			380.00	

301443	
06/12/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-2,132.00	

052223-9204	
05/22/2023	
706010 · Electric	
2,132.00	
			2,132.00	

102647	
06/02/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-981.39	

INV00274349	
05/23/2023	
502100 · Food - Cost of Goods Sold	
981.39	
			981.39	

102648	
06/02/2023 Poolsure	
101000 · Operating - Checking Account	
-1,919.00	

131295615178	
05/25/2023	
707010 · Chemicals - Pools	
412.50	
131295615174	05/25/2023	707010 · Chemicals - Pools	154.00	
131295615177	05/25/2023	707010 · Chemicals - Pools	706.25	
131295615173	05/25/2023	707010 · Chemicals - Pools	646.25	
			1,919.00	

201438	
06/02/2023 Hampton Golf, Inc.	
101000 · Operating - Checking Account	
-500.00	

126752	
06/01/2023	
703840 · Contract Services	
250.00	
		703840 · Contract Services	250.00	
			500.00	

201439	
06/02/2023 Wilson Sporting Goods	
101000 · Operating - Checking Account	
-155.54	

4541834965	
05/15/2023	
121000 · Merchandise - Tennis	
155.54	
			155.54	

201440	
06/02/2023 Gegervision IT	
101000 · Operating - Checking Account	
-660.00	

6014	05/31/2023	703840 · Contract Services	330.00	
		703840 · Contract Services	330.00	
			660.00	

301452	
06/12/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-389.00	

052223-8792	
05/22/2023	
706010 · Electric	
389.00	
			389.00	

301453	
06/12/2023 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-315.00	

052223-9170	
05/22/2023	
706010 · Electric	
315.00	
			315.00	

301455	
06/13/2023 Comcast	
101000 · Operating - Checking Account	
-465.14	

052223-1455	
05/22/2023	
706500 · Telephone	
465.14	
			465.14	

301457	
06/01/2023 Premier Beverage Company, LLC	
101000 · Operating - Checking Account	
-1,260.00	

0349088586	
06/01/2023	
703000 · Activities & Events-Lifestyles	
1,260.00	
			1,260.00	

301458	
06/01/2023 Sharp Energy, Inc.	
101000 · Operating - Checking Account	
-854.08	

053123-9389	
05/31/2023	
706200 · Gas, Oil, and Propane	
854.08	
			854.08	

102649	
06/09/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-415.83	

INV00275237	
05/30/2023	
502100 · Food - Cost of Goods Sold	
415.83	
			415.83	

102650	
06/09/2023 Poolsure	
101000 · Operating - Checking Account	
-1,050.00	

131295615331	
06/06/2023	
707010 · Chemicals - Pools	
385.00	
131295615344	06/06/2023	707010 · Chemicals - Pools	665.00	
			1,050.00	

201441	
06/09/2023 Alsco	
101000 · Operating - Checking Account	
-77.00	

LJAC1156539	
05/25/2023	
705440 · Towel Expense	
77.00	
			77.00	

201442	
06/09/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-1,876.18	

05-924691401	05/26/2023	502100 · Food - Cost of Goods Sold	1,839.31	
		702700 · Janitorial Supplies	36.87	
			1,876.18	

201443	
06/09/2023 Eagle Harbor Golf Club	
101000 · Operating - Checking Account	
-132.00	

1231	
06/01/2023	
703820 · Security Alarm Monitoring	
66.00	
		703820 · Security Alarm Monitoring	66.00	
			132.00	

201444	
06/09/2023 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-512.96	

5193548732	
05/01/2023	
121000 · Merchandise - Tennis	
512.96	
			512.96	

102652	
06/09/2023 The Crossings at Fleming Island	
101000 · Operating - Checking Account	
-2,750.00	

05.31.2023	
06/01/2023	
801100 · Management Fees	
2,750.00	
			2,750.00	

102651	
06/09/2023 The Crossings at Fleming Island	
101000 · Operating - Checking Account	
-7,780.00	

05312023	
06/01/2023	
23703 · Boat Storage - Monthly	
7,780.00	
			7,780.00	

301459	
06/08/2023 North Florida Sales	
101000 · Operating - Checking Account	
-172.25	

3668909	
06/08/2023	
121000 · Merchandise - Tennis	
81.15	
		700310 · Activities & Events-Tennis	91.10	
			172.25	

301460	
06/02/2023 Premier Beverage Company, LLC	
101000 · Operating - Checking Account	
-177.50	

110504500	
06/02/2023	
121000 · Merchandise - Tennis	
177.50	
			177.50	

301461	
06/14/2023 Comcast	
101000 · Operating - Checking Account	
-193.11	

052323-0181	
05/23/2023	
706500 · Telephone	
193.11	
			193.11	

201445	
06/15/2023 Cheney Brothers	
101000 · Operating - Checking Account	
-759.06	

05-924691396	
05/26/2023	
502100 · Food - Cost of Goods Sold	
759.06	
			759.06	

201446	
06/15/2023 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-1,734.86	

5193550473	05/02/2023	121000 · Merchandise - Tennis	1,563.62	
5193552624	05/04/2023	121000 · Merchandise - Tennis	171.24	
			1,734.86	

102653	
06/16/2023 Roberts Oxygen Company	
101000 · Operating - Checking Account	
-104.15	

H11916	
05/31/2023	
504100 · Beer - Cost of Goods Sold	
104.15	
			104.15	

102654	
06/16/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-799.99	

INV00276256	
06/06/2023	
502100 · Food - Cost of Goods Sold	
799.99	
			799.99	

102655	
06/16/2023 Poolsure	
101000 · Operating - Checking Account	
-2,168.75	

131295615473	
06/12/2023	
707010 · Chemicals - Pools	
1,237.50	
131295615477	06/12/2023	707010 · Chemicals - Pools	395.00	
131295615476	06/12/2023	707010 · Chemicals - Pools	536.25	
			2,168.75	

102656	
06/16/2023 Governmental Management Servi	
101000 · Operating - Checking Account	
-455.11	

581	
06/01/2023	
801100 · Management Fees	
455.11	
			455.11	

301462	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-638.59	

060823-8333	
06/08/2023	
706100 · Water & Sewerage	
638.59	
			638.59	

301463	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-160.65	

060823-8335	
06/08/2023	
706100 · Water & Sewerage	
160.65	
			160.65	

301464	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-394.95	

060823-7156	
06/08/2023	
706100 · Water & Sewerage	
394.95	
			394.95	

301465	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-232.06	

060823-8330	
06/08/2023	
706100 · Water & Sewerage	
232.06	
			232.06	

Num	Date	Name	Account	Original Amount
301466	06/29/2023 Clay County Utility Authority	101000 · Operating - Checking Account	-943.10	

060823-0021	
06/08/2023	
706100 · Water & Sewerage	
943.10	
			943.10	

301467	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-1,334.19	

060823-0041	
06/08/2023	
706100 · Water & Sewerage	
1,334.19	
			1,334.19	

301468	
06/29/2023 Clay County Utility Authority	
101000 · Operating - Checking Account	
-656.35	

060823-7152	
06/08/2023	
706100 · Water & Sewerage	
656.35	
			656.35	

301469	
06/25/2023 Comcast	
101000 · Operating - Checking Account	
-602.52	

060423-1433	
06/04/2023	
706500 · Telephone	
602.52	
			602.52	

301470	
06/30/2023 Comcast	
101000 · Operating - Checking Account	
-166.87	

061123-0399	
06/11/2023	
706500 · Telephone	
166.87	
			166.87	

102657	
06/16/2023 The Crossings at Fleming Island	
101000 · Operating - Checking Account	
-18,179.72	

MAY23 REIM CD	
05/31/2023	
22475 · Lifeguard Training	
420.00	
		608000 · Employee Training & Education	138.00	
		22480 · Swim Team	5,121.37	
		703000 · Activities & Events-Lifestyles	2,835.69	
		703830 · Muzak	53.90	
		703840 · Contract Services	3,057.50	
		704010 · Pool and Tennis Maintenance	1,084.56	
		705290 · Operating Supplies-Misc.	334.13	
		705600 · Office Supplies	2,678.52	
		705600 · Office Supplies	31.95	
		706500 · Telephone	80.00	
		708300 · License and Permits	2,344.10	
			18,179.72	

301471	
06/24/2023 Comcast	
101000 · Operating - Checking Account	
-292.48	

060323-1039	
06/03/2023	
706500 · Telephone	
292.48	
			292.48	

301472	
06/15/2023 North Florida Sales	
101000 · Operating - Checking Account	
-152.20	

3674441	06/15/2023	700310 · Activities & Events-Tennis	152.20	
			152.20	

102658	
06/26/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
-1,029.10	

INV00277218	
06/13/2023	
502100 · Food - Cost of Goods Sold	
1,029.10	
			1,029.10	

102659	
06/26/2023 Poolsure	
101000 · Operating - Checking Account	
-1,467.50	

131295615733	
06/16/2023	
707010 · Chemicals - Pools	
316.25	
131295615756	06/19/2023	707010 · Chemicals - Pools	610.00	
131295615757	06/19/2023	707010 · Chemicals - Pools	541.25	
			1,467.50	

Visa	
06/26/2023 GFL Environmental	
101000 · Operating - Checking Account	
-1,522.40	

UG0000106744	
06/21/2023	
706310 · Refuse and Portables	
844.54	
UG0000106698	06/21/2023	706310 · Refuse and Portables	677.86	
			1,522.40	

102661	
06/26/2023 Welch Tennis Courts Inc	
101000 · Operating - Checking Account	
-229.98	

72254	
06/12/2023	
704050 · Tennis Courts - Repair & Maint.	
229.98	
			229.98	

102662	
06/26/2023 Roberts Oxygen Company	
101000 · Operating - Checking Account	
-52.25	

208693	
06/15/2023	
705400 · Miscellaneous Expenses	
52.25	
			52.25	

102663	
06/26/2023 Pepsi-Cola	
101000 · Operating - Checking Account	
-3,485.02	

09909408	
06/01/2023	
502200 · Beverages Cost Of Goods Sold	
940.57	
17838161	06/01/2023	502200 · Beverages Cost Of Goods Sold	618.39	
17838162	06/01/2023	502200 · Beverages Cost Of Goods Sold	849.50	
09582309	06/02/2023	502200 · Beverages Cost Of Goods Sold	1,076.56	
			3,485.02	

201447	
06/26/2023 Alsco	
101000 · Operating - Checking Account	
-231.00	

LJAC1157456	
06/01/2023	
705440 · Towel Expense	
77.00	
LJAC1158367	06/08/2023	705440 · Towel Expense	77.00	
LJAC1159292	06/15/2023	705440 · Towel Expense	77.00	
			231.00	

Num	Date	Name	Account	Original Amount
201448	06/26/2023 Cheney Brothers	101000 · Operating - Checking Account	-7,083.44	

05-924721554	
06/02/2023	
702700 · Janitorial Supplies	
323.88	
		502100 · Food - Cost of Goods Sold	1,436.16	
		502200 · Beverages Cost Of Goods Sold	11.06	
		705230 · Paper Supplies	485.28	
05-924743841	06/07/2023	702700 · Janitorial Supplies	318.40	
		502100 · Food - Cost of Goods Sold	1,615.93	
		705230 · Paper Supplies	225.46	
05-924760397	06/10/2023	702700 · Janitorial Supplies	115.02	
		705230 · Paper Supplies	931.62	
05-924773155	06/13/2023	702700 · Janitorial Supplies	120.61	
		705230 · Paper Supplies	77.95	
		502100 · Food - Cost of Goods Sold	1,201.96	
05-924785724	06/15/2023	121000 · Merchandise - Tennis	31.76	
		700310 · Activities & Events-Tennis	188.35	
			7,083.44	

201449	
06/26/2023 Eagle Harbor Golf Club	
101000 · Operating - Checking Account	
-141.24	

1229	
06/01/2023	
703820 · Security Alarm Monitoring	
70.62	
		703820 · Security Alarm Monitoring	70.62	
			141.24	

201450	
06/26/2023 K-Swiss	
101000 · Operating - Checking Account	
-129.98	

98743505	
05/09/2023	
121000 · Merchandise - Tennis	
129.98	
			129.98	
	
06/28/2023 Deconna Ice Cream	
101000 · Operating - Checking Account	
0.00	

INV00278265	
06/20/2023 Deconna Ice Cream	
200100 · Accounts Payable-StrongRoom	
-840.96	
			-840.96	

301477	
06/01/2023 North Florida Sales	
101000 · Operating - Checking Account	
-76.94	

3663700	
06/01/2023	
504100 · Beer - Cost of Goods Sold	
76.94	
			76.94	

301478	
06/08/2023 North Florida Sales	
101000 · Operating - Checking Account	
-365.93	

3669284	
06/08/2023	
504100 · Beer - Cost of Goods Sold	
365.93	
			365.93	

301483	
06/23/2023 North Florida Sales	
101000 · Operating - Checking Account	
-420.90	

3679189	
06/22/2023	
504100 · Beer - Cost of Goods Sold	
420.90	

	420.90	

1959	
06/09/2023 Ashton Taylor	
101100 · In House Checking	
-200.00	
		
703000 · Activities & Events-Lifestyles	
200.00	
			200.00	

1956	
06/02/2023 Footloose Entertainment	
101100 · In House Checking	
-600.00	
		
703000 · Activities & Events-Lifestyles	
600.00	
			600.00	

1957	
06/02/2023 Amazing Face Painting by Linda	
101100 · In House Checking	
-1,400.00	
		
703000 · Activities & Events-Lifestyles	
1,400.00	
			1,400.00	

1950	
06/02/2023 Footloose Entertainment	
101100 · In House Checking	
-1,400.00	
		
703000 · Activities & Events-Lifestyles	
1,400.00	
			1,400.00	

1951	
06/02/2023 Amazing Face Painting by Linda	
101100 · In House Checking	
-1,750.00	
		
703000 · Activities & Events-Lifestyles	
1,750.00	
			1,750.00	

1958	
06/05/2023 Andrew Ford	
101100 · In House Checking	
-168.00	
		
703000 · Activities & Events-Lifestyles	
168.00	
			168.00	

1960	
06/30/2023 Candace Hall	
101100 · In House Checking	
-105.32	
		
22480 · Swim Team	
105.32	
			105.32	

ACH	
06/06/2023 Boost Mobile	
101300 · Debit Card	
-35.00	
		
706500 · Telephone	
35.00	
			35.00	
	
06/19/2023 Publix	
101300 · Debit Card	
-5.36	
		
700310 · Activities & Events-Tennis	
5.36	
			5.36	

06/14/2023	101300 · Debit Card	-5.38	
	
700310 · Activities & Events-Tennis	
5.38	
		5.38	

06/10/2023 Marshalls	
101300 · Debit Card	
-85.98	
	
705290 · Operating Supplies-Misc.	
85.98	
		85.98	

06/11/2023 Walmart	
101300 · Debit Card	
-24.14	
	
705600 · Office Supplies	
24.14	
		24.14	

06/07/2023 UPS Store	
101300 · Debit Card	
-11.83	
	
703290 · Member & Marketing Expenses	
11.83	
		11.83	

06/12/2023 Walmart	
101300 · Debit Card	
-99.94	
	
700310 · Activities & Events-Tennis	
99.94	
		99.94	

06/12/2023 Publix	
101300 · Debit Card	
-164.86	
	
700310 · Activities & Events-Tennis	
164.86	
		164.86	

06/20/2023 Crown Trophy	
101300 · Debit Card	
-123.30	
	
700310 · Activities & Events-Tennis	
123.30	
		123.30	

06/21/2023 costco	
101300 · Debit Card	
-359.15	
	
700310 · Activities & Events-Tennis	
359.15	
		359.15	

06/16/2023 Winn Dixie	
101300 · Debit Card	
-64.41	
	
705290 · Operating Supplies-Misc.	
64.41	
		64.41	

06/09/2023 bealls	
101300 · Debit Card	
-33.76	

	705600 · Office Supplies	33.76	
		33.76	

06/09/2023 tj-maxx	
101300 · Debit Card	
-42.98	
	
705600 · Office Supplies	
42.98	
		42.98	

06/14/2023 Walmart	
101300 · Debit Card	
-39.12	
	
700310 · Activities & Events-Tennis	
39.12	
		39.12	

06/22/2023 Apple	
101300 · Debit Card	
-12.29	
	
703360 · Dues & Subscriptions	
12.29	
		12.29	

06/27/2023 Publix	
101300 · Debit Card	
-56.45	
	
700310 · Activities & Events-Tennis	
56.45	
		56.45	

06/27/2023 Publix	
101300 · Debit Card	
-83.30	
	
700310 · Activities & Events-Tennis	
83.30	
		83.30	

06/23/2023 Winn Dixie	
101300 · Debit Card	
-107.46	
	
700310 · Activities & Events-Tennis	
107.46	
		107.46	

06/21/2023 goodr	
101300 · Debit Card	
-397.50	
	
121000 · Merchandise - Tennis	
397.50	
		397.50	

06/28/2023 Target	
101300 · Debit Card	
-18.91	
	
705600 · Office Supplies	
18.91	
		18.91	

06/28/2023 Publix	
101300 · Debit Card	
-15.87	
	
700310 · Activities & Events-Tennis	
15.87	

		15.87	

06/28/2023 Sunshine 346	
101300 · Debit Card	
-10.00	
	
607300 · Travel	
10.00	
		10.00	

06/28/2023 Walmart	
101300 · Debit Card	
-71.53	
	
704050 · Tennis Courts - Repair & Maint.	
71.53	
		71.53	

06/29/2023 Dollar Tree	
101300 · Debit Card	
-15.94	
	
700310 · Activities & Events-Tennis	
15.94	
		15.94	

06/22/2023 Publix	
101300 · Debit Card	
-48.78	
	
700310 · Activities & Events-Tennis	
48.78	
		48.78	

06/22/2023 Broudy's Liquors	
101300 · Debit Card	
-45.13	
	
700310 · Activities & Events-Tennis	
45.13	
		45.13	

06/30/2023 Crown Trophy	
101300 · Debit Card	
-64.50	
	
703290 · Member & Marketing Expenses	
64.50	
		64.50	

06/30/2023 Broudy's Liquors	
101300 · Debit Card	
-153.63	
	
700310 · Activities & Events-Tennis	
153.63	
		153.63	

06/28/2023 Walmart	
101300 · Debit Card	
-59.68	
	
700310 · Activities & Events-Tennis	
59.68	
		59.68	

06/30/2023 Walmart	
101300 · Debit Card	
-153.32	
	
700310 · Activities & Events-Tennis	
153.32	
		153.32	

	06/30/2023 Winn Dixie	101300 · Debit Card	-50.57	
		
700310 · Activities & Events-Tennis	
50.57	
			50.57	

102537	
06/30/2023 Winn Dixie	
101300 · Debit Card	
0.00	
			
0.00	
	
06/30/2023 Sonny's Bbq	
101300 · Debit Card	
-808.51	
		
700310 · Activities & Events-Tennis	
808.51	
			808.51	
	
06/04/2023 Hyatt Regency Grand Cypress	
101300 · Debit Card	
-1,271.94	
		
607300 · Travel	
1,271.94	
			1,271.94	
	
06/15/2023 Rained Out	
101300 · Debit Card	
-144.00	
		
703360 · Dues & Subscriptions	
144.00	
			144.00	
	
06/26/2023 ULINE	
101300 · Debit Card	
-720.66	
		
702700 · Janitorial Supplies	
720.66	
			720.66	
	
06/10/2023 Amazon	
101300 · Debit Card	
-94.06	
		
705600 · Office Supplies	
94.06	
			94.06	
	
06/10/2023 Amazon	
101300 · Debit Card	
-150.80	
		
705600 · Office Supplies	
150.80	
			150.80	
	
06/12/2023 Amazon	
101300 · Debit Card	
-40.84	
		
705600 · Office Supplies	
40.84	
			40.84	
		TOTAL	83,401.41	

FIFTH ORDER OF BUSINESS

Financial Statements
September 30, 2022

The Crossings at Fleming Island Community
Development District

The Crossings at Fleming Island Community Development District Table of Contents
September 30, 2022

Page
Financial Section:
Independent Auditor's Report	1
Management's Discussion and Analysis	3
Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position	8
Statement of Activities	9
Fund Financial Statements:
Balance Sheet - Governmental Funds	10
Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds	11
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	12
Statement of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund	13
Statement of Net Position - Proprietary Funds	14
Statement of Revenues, Expenses and Changes in Net Position -
Proprietary Funds	15
Statement of Cash Flows - Proprietary Funds	16
Notes to Financial Statements	17
Compliance Section:
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based On an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	30
Management Letter	32
Independent Auditor's Report on Compliance with the Requirements
of Section 218.415, Florida Statutes	36

INDEPENDENT AUDITOR'S REPORT

934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
407-843-5406
www.mcdirmitdavis.com

To the Board of Supervisors
The Crossings at Fleming Island Community Development District

Report on the Audit of the Financial Statements Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, and each major fund of The Crossings at Fleming Island Community Development District (the “District”), as of and for the year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, the respective financial position of the governmental activities, the business-type activities, and each major fund of the District as of September 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements
The District's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibility for the Audit of Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.

the trusted partner

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis starting on page 3, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated June 29, 2023, on our consideration of the District’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Orlando, Florida June 29, 2023

Our discussion and analysis of The Crossings at Fleming Island Community Development District (the “District”) financial accomplishments provide an overview of the District’s financial activities for the year ended September 30, 2022. Please read it in conjunction with the District’s Independent Auditor’s Report, financial statements and accompanying notes.

This information is being presented to provide additional information regarding the activities of the District and to meet the disclosure requirements of Government Accounting Standards Board Statement (GASB) No. 34, Basic Financial Statements - and Management’s Discussion and Analysis - for State and Local Governments issued June 1999.

Financial Highlights

The liabilities of the District exceeded its assets and deferred outflows at September 30, 2022 by $9,669,021, an increase in net position of $2,893,426 in comparison with the prior year.
At September 30, 2022, the District’s governmental funds reported a combined fund balance of $7,267,723, an increase of
$212,541 in comparison with the prior year.

Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to The Crossings at Fleming Island Community Development District’s financial statements. The District’s financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to financial statements.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the District’s assets, deferred outflows of resources, and liabilities, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

Both of the government-wide financial statements distinguish functions of the District that are principally supported by assessments (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the District include general (administration, finance, and community services), physical environment (maintenance and operations) and culture and recreation. The business-type activities of the District include the Utility (water and sewer) and Golf Course operation.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has two fund categories: Governmental and Proprietary Funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains two individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances for the general fund, and debt service fund which are considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Proprietary Funds
The District maintains one type of proprietary fund: enterprise. The District maintains two enterprise funds. An enterprise fund is used to report the same functions presented as business-type activities in the government-wide financial statements. The District uses an enterprise fund to account for the operations of the water and sewer utility services and golf services within the District. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide information for the utility and golf funds, which are considered major funds.

Notes to Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

Government-Wide Financial Analysis
Statement of Net Position
The District’s net position was $(9,669,021) at September 30, 2022. The following analysis focuses on the net position of the District’s governmental activities.

Governmental Activities	Business-Type Activities	Total Primary Government
2022	2021	2022	2021	2022	2021	
Assets
Current and other assets $ 7,784,130	
$  7,500,460	
6,135,835	
$  5,770,555	
$ 13,919,965	
$ 13,271,015	
Capital assets, net		10,465,359  	10,356,501  	13,177,560  	13,155,979  	23,642,919  	23,512,480 	
Total assets		18,249,489  	17,856,961  	19,313,395  	18,926,534  	37,562,884  	36,783,495 	
Deferred Outflows		814,557  	852,177  	1,210,916  	1,295,892  	2,025,473  	2,148,069 	

Liabilities
Current liabilities			946,891		936,044		7,373,935		6,710,397		8,320,826		7,646,441 Long-term liabilities		19,595,277  	21,502,196  	21,341,275  	22,345,374  	40,936,552  	43,847,570 
Total liabilities		20,542,168  	22,438,240  	28,715,210  	29,055,771  	49,257,378  	51,494,011 

Net Position
Net investment in		
capital assets	(8,315,361)	(10,293,518)	(10,152,799)	(10,703,503)	(18,468,160)	(20,997,021)	
Restricted	2,081,443	2,164,980	1,658,555	1,483,298	3,739,998	3,648,278	
Unrestricted		4,755,796  	4,399,436  	303,345  	386,860  	5,059,141  	4,786,296 

Total net position

 $ (1,478,122)

 $ (3,729,102)

 $ (8,190,899)

 $ (8,833,345)

$ (9,669,021)

$ (12,562,447)

Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The following is a summary of the District’s governmental activities for the fiscal years ended September 30, 2022 and 2021.

Governmental Activities	Business-Type Activities	Total Primary Government
	2022	2021	2022	2021	2022	2021	
Revenues							
Program revenues:							
Charges for services	$ 7,232,221	$ 8,215,917	$ 10,245,213	$	9,490,111	$ 17,477,434	$  17,706,028	
Operating grants and							
Contributions	10,786	856	-	-	10,786	856	
General revenues:							
Investment earnings	61,656	6,072	27,014	3,335	88,670	9,407	
Other	-	5,360	-	-	-	5,360	
Total revenues	7,304,663	8,228,205	10,272,227	9,493,446	17,576,890	17,721,651	
Expenses							
Governmental activities:						
General government	299,963	249,851	-	-	299,963	249,851	
Physical environment	1,733,728	1,791,690	-	-	1,733,728	1,791,690	
Recreation	1,879,684	1,679,559	-	-	1,879,684	1,679,559	
Interest	1,071,910	1,227,617	-	-	1,071,910	1,227,617	
Business - type activities:							
Water and sewer	-	-	5,691,859	5,474,916	5,691,859	5,474,916	
Golf and restaurant	-	-	3,954,778	3,510,048	3,954,778	3,510,048	
Total expenses	4,985,285	4,948,717	9,646,637	8,984,964	14,631,922	13,933,681	
Increase (Decrease) in							
Net Position Before Transfers	2,319,378	3,279,488	625,590	508,482	2,944,968	3,787,970	
Transfers	(68,398)	-	68,398	-	-	-	
Increase (Decrease) in							
Net Position	2,250,980	3,279,488	693,988	508,482	2,944,968	3,787,970	
Net position, beginning	(3,729,102)	(7,008,590)	(8,833,345)	(9,341,827)	(12,562,447)	(16,350,417)	
Restatement	-	-	(51,542)	-	(51,542)	-	
Net position, end	$ (1,478,122)	$ (3,729,102)	$ (8,190,899)	$	(8,833,345)	$ (9,669,021)	$ (12,562,447)	

Governmental Activities
As noted above and in the statement of activities, the cost of all governmental activities during the year ended September 30, 2022 was $4,985,285. The majority of these costs are comprised of physical environment and recreation expenditures.

Business-Type Activities
The cost of the business-type activities was $9,646,637, a 7.4% increase from the prior year. The costs of those activities were paid for by charges for services, which accounted for 99% of total business-type revenues. Charges for services increased
$755,102 or 8% from the prior year.

Financial Analysis of the Government’s Funds
Governmental Funds
The District uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The focus of the District’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At September 30, 2022, the District’s governmental funds reported combined ending fund balances of $7,267,723. Of this total, $211,787 is nonspendable, $2,511,927 is restricted, $26,835 is assigned and $4,517,174 is unassigned.

The fund balance of the general fund increased $356,360, primarily due to assessments and charges for services in excess of expenditures. The debt service fund balance decreased $143,819 due to a decrease in debt service assessment revenue.

Proprietary Funds
The District’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

The Water and Sewer Fund reported operating income of $1,697,932, which is an increase of $65,713 from the previous year. Of the total net position in the amount of $(5,797,780), $1,658,555 is restricted for renewal, replacement, and debt service.

The Golf Course Fund reported an operating loss of $24,294, which is a decrease of $71,860 from the previous year operating loss.

General Fund Budgetary Highlights
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. There were no amendments to the September 30, 2022 general fund budget. The legal level of budgetary control is at the fund level.

Capital Asset and Debt Administration
Capital Assets
At September 30, 2022, the District had $23,401,800 invested in capital assets. More detailed information about the District’s capital assets is presented in the notes to the financial statements.

Governmental Activities	Business-Type Activities	Total Primary Government
	2022	2021	2022	2021	2022	2021	
Land	$ 2,298,612	$ 2,298,612	$ 3,599,131	$ 3,599,131	$ 5,897,743	$ 5,897,743	
Improvements and equipment	12,398,374	11,918,887	107,569	347,601	12,505,943	12,266,488	
Water and sewer facilities	-	-	20,424,770	20,096,198	20,424,770	20,096,198	
Golf course and improvements	-	-	3,230,427	3,206,918	3,230,427	3,206,918	
Leased asset	-	-	347,601	-	347,601	-	
Accumulated depreciation	(4,231,627)	(3,860,998)	(14,531,938)	(13,853,837)	(18,763,565)	(17,714,835)	
Total	 $10,465,359	 $10,356,501	 $ 13,177,560	$13,396,011	$ 23,642,919	$ 23,752,512	

Capital Debt
At September 30, 2022, the District had $44,325,000 in bonds outstanding, including matured bonds payable of $3,200,000. The District also had leases payable of $283,193. More detailed information about the District’s capital debt is presented in the notes to the financial statements.

Economic Factors and Next Year’s Budget
It is difficult to predict what significant effect the current economic condition and the matured bonds payable will have on the financial position or results of operations of the District in fiscal year 2023.

Requests for Information
If you have questions about this report or need additional financial information, contact The Crossings at Fleming Island Community Development District’s Finance Department at 5385 N. Nob Hill Road, Sunrise, Florida 33351.

FINANCIAL STATEMENTS

Statement of Net Position
September 30, 2022

Assets	Governmental
Activities		Business-type
Activities		
Total	
Cash	$	1,002,649		$	660,317		$	1,662,966	
Investments	3,994,741		2,885,303		6,880,044	
Internal balances	102,148		(102,148)		-	
Accounts receivable	46,678		333,473		380,151	
Inventories	45,023		119,438		164,461	
Prepaid costs	41,921		74,079		116,000	
Deposits Restricted Assets:
Temporarily restricted investments	39,043

2,511,927		7,146

2,158,227		46,189

4,670,154	
Capital Assets:						
Capital assets not being depreciated	2,298,612		3,599,131		5,897,743	
Capital assets being depreciated, net	8,166,747		9,578,429		17,745,176	
Total assets	18,249,489		19,313,395		37,562,884	
Deferred Outflows of Resources:						
Deferred amount on refunding	814,557		1,210,916		2,025,473	
Total Assets and Deferred Outflows of Resources	19,064,046		20,524,311		39,588,357	

Liabilities
Accounts payable and accrued expenses	

266,303		

823,946		

1,090,249	
Accrued interest payable	430,484		449,821		880,305	
Matured bonds payable	-		3,200,000		3,200,000	
Matured interest payable	-		2,570,668		2,570,668	
Unearned revenue	235,981		48,425		284,406	
Customer deposits Noncurrent liabilities:
Due within one year	14,123

1,665,000		281,075

1,495,211		295,198

3,160,211	
Due in more than one year	17,930,277		19,846,064		37,776,341	
Total liabilities	20,542,168		28,715,210		49,257,378	
Net Position
Net investment in capital assets	

(8,315,361)		

(10,152,799)		

(18,468,160)	
Restricted for debt service	2,081,443		1,370,130		3,451,573	
Restricted for renewal and replacement	-		288,425		288,425	
Unrestricted	4,755,796		303,345		5,059,141	
Total net position	$	(1,478,122)		$	(8,190,899)		$	(9,669,021)	

The Crossings at Fleming Island Community Development District
Statement of Activities
Year Ended September 30, 2022

Program Revenue	Net (Expense) Revenue and Changes in Net Position
	Charges		Operating Grants		Primary Government		
	for		and	Governmental	Business-type		
Functions/Programs	Expenses	Services		Contributions	Activities	Activities	Total	
Governmental Activities:								
General government	$	299,963	$	290,236		$	-	$	(9,727)	$	-	$	(9,727)	
Physical environment	1,733,728	1,641,769		-	(91,959)	-	(91,959)	
Recreation	1,879,684	2,415,710		-	536,026	-	536,026	
Interest on long-term debt	1,071,910	2,884,506		10,786	1,823,382	-	1,823,382	
Total governmental activities	4,985,285	7,232,221		10,786	2,257,722	
-	2,257,722	

Business-type Activities: Water and sewer	

5,691,859	

6,485,903		

-	

-	

794,044	

794,044	
Golf and restaurant	3,954,778	3,759,310		-	-	(195,468)	(195,468)	
Total business-type activities	9,646,637	10,245,213		-	-	
598,576	598,576	
Total primary government	$	14,631,922	$	17,477,434		$	10,786	2,257,722	
598,576	2,856,298	
	
General Revenues:							
Investment and other income	61,656		27,014		88,670	
Transfers	(68,398)		68,398		-	
Total general revenues and transfers	(6,742)		95,412		88,670	
Change in net position	2,250,980		693,988		2,944,968	
Net position, beginning	(3,729,102)		(8,833,345)		(12,562,447)	
Restatement, implementation of GASB 87	-		(51,542)		(51,542)	
Net position, ending	$	(1,478,122)		$	(8,190,899)		$	(9,669,021)	

The accompanying Notes to Financial Statements are an integral part of this statement	Page | 9

Balance Sheet - Governmental Funds
September 30, 2022

	

General	

Debt Service	Total Governmental
Funds	
Assets
Cash	
$	1,002,649	
$	-	
$	1,002,649	
Investments	3,994,741	2,511,927	6,506,668	
Accounts receivable	46,678	-	46,678	
Inventory	45,023	-	45,023	
Prepaid costs	41,921	-	41,921	
Due from other funds	16,348	-	16,348	
Advance to other fund	85,800	-	85,800	
Deposits	39,043	-	39,043	
Total assets	$	5,272,203	$	2,511,927	$	7,784,130	
Liabilities and Fund Balances
Liabilities:							
Accounts payable and accrued expenses	$	266,303	$	-	$	266,303	
Unearned revenue	235,981	-	235,981	
Deposits	14,123	-	14,123	
Total liabilities	516,407	-	516,407	
Fund Balances: Nonspendable	
211,787	
-	
211,787	
Restricted for debt service	-	2,511,927	2,511,927	
Assigned for subsequent years' expenditures	26,835	-	26,835	
Unassigned	4,517,174	-	4,517,174	
Total fund balances	4,755,796	2,511,927	7,267,723	
Total liabilities and fund balances	$	5,272,203	$	2,511,927		
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported
in the funds.	10,465,359	

Deferred amounts on refunding are not financial resources and therefore are not reported in the funds.	
814,557	
Liabilities not due and payable from current available resources are not reported in governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide statements.		
Accrued interest payable	(430,484)
Bonds payable	(19,595,277)	
(20,025,761)	
Net position of governmental activities	$	(1,478,122)	

Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
Year Ended September 30, 2022

Revenues	

	General	

	Debt Service	Total Governmental
	Funds	
Special assessments	$	3,705,806	$	2,884,506	$	6,590,312	
Charges for services	641,909	-	641,909	
Investment and other income		61,656 		10,786 		72,442 	
Total revenues	4,409,371	2,895,292	7,304,663	
  
Expenditures
Current:
General government	262,343	-	262,343	
Physical environment	1,354,200	-	1,354,200	
Recreation	1,879,684	-	1,879,684	
Debt Service:
Interest	
-	
1,119,111	
1,119,111	
Principal	-	1,920,000	1,920,000	
Capital outlay		488,386 		- 		488,386 	
Total expenditures		3,984,613 		3,039,111 		7,023,724 	
Excess (Deficit) of Revenues Over Expenditures	
	424,758 	
	(143,819) 	
	280,939 	
Other Financing Sources (Uses):
Transfer out	
	(68,398) 	
	- 	
	(68,398) 	
Total other financing sources (uses)		(68,398) 		- 		(68,398) 	
Net change in fund balances	356,360	(143,819)	212,541	
Fund balances, beginning of year		4,399,436 		2,655,746 		7,055,182 	
Fund balances, end of year	 $	4,755,796 	 $	2,511,927 	 $	7,267,723 	

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities.
Year Ended September 30, 2022

Amounts reported for Governmental Activities in the Statement of Activities are different because:		
Net change in fund balances - total governmental funds	$	212,541	
Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources; however, in the statement of net position the cost of those assets is recorded as capital assets.	

479,487	
Depreciation on capital assets is not recognized in the governmental fund statement; however, it is reported as an expense in the statement of activities.	
(370,629)	
Repayments of long-term liabilities are reported as expenditures in governmental funds, while repayments reduce long-term liabilities in the statement of net position.	
1,920,000	
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.		
Change in accrued interest	60,282
Amortization of bond discount	(13,081)
Amortization of deferred amount on refunding		(37,620) 	

	9,581 	
Change in net position of governmental activities	 $	2,250,980 	

Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - General Fund
Year Ended September 30, 2022

Budgeted Amounts Original	Final

Actual Amounts

Variance with Final Budget
Positive (Negative)

Revenues		
Special assessments	$	3,695,680	$	3,695,680	$	3,705,806	$	10,126	
Charges for services	474,200	474,200	641,909	167,709	
Investment and other income	6,000	6,000	61,656	55,656	
Total revenues	4,175,880	4,175,880	4,409,371	233,491	
Expenditures
Current:
General government	272,200	272,200	262,343	9,857	
Physical environment	1,405,892	1,405,892	1,354,200	51,692	
Recreation	1,710,250	1,710,250	1,879,684	(169,434)	
Capital outlay	763,974	763,974	488,386	275,588	
Total expenditures	4,152,316	4,152,316	3,984,613	167,703	
Excess (Deficit) of Revenues Over Expenditures	
23,564	
23,564	
424,758	
401,194	
Other Financing Sources (Uses):					
Transfers out	(75,000)	(75,000)	(68,398)	6,602	
Total other financing sources (uses)	(75,000)	(75,000)	(68,398)	6,602	
Net change in fund balance	(51,436)	(51,436)	356,360	407,796	
Fund balance, beginning	4,399,436	4,399,436	4,399,436	-	
Fund balance, ending	$	4,348,000	$	4,348,000	$	4,755,796	$	407,796	

Statement of Net Position - Proprietary Funds
September 30, 2022

	Enterprise Funds		
	Water and Sewer		Golf Course		Total	
Assets
Current Assets:
Cash and cash equivalents	

$	445,139		

$	215,178		

$	660,317	
Investments	4,949,223		94,307		5,043,530	
Accounts receivable, net	309,098		24,375		333,473	
Inventories	-		119,438		119,438	
Prepaid expenses and deposits		- 			81,225 			81,225 	
Total current assets	5,703,460		534,523		6,237,983	
Noncurrent Assets: Capital Assets:
Land and improvements	

20,136,098		

3,598,831		

23,734,929	
Equipment and furniture	288,972		3,685,597		3,974,569	
Less accumulated depreciation		(12,356,442) 			(2,175,496) 			(14,531,938) 	
Total noncurrent assets		8,068,628 			5,108,932 			13,177,560 	
Total assets	13,772,088		5,643,455		19,415,543	
Deferred Outflows of Resources
Deferred amount on refunding	
	1,210,916 		
	- 		
	1,210,916 	
Total Assets and Deferred Outflow of Resources		14,983,004 			5,643,455 			20,626,459 	
Liabilities
Current Liabilities:						
Accounts payable and accrued expenses	373,276	450,670	823,946	
Accrued interest payable	405,601	44,220	449,821	
Due to other funds	2,750	13,598	16,348	
Customer deposits	281,075	-	281,075	
Unearned revenue	-	48,425	48,425	
Matured interest payable	-	2,570,668	2,570,668	
Matured bonds payable	-	3,200,000	3,200,000	
Bonds, notes and loans payable		930,000 		565,211 		1,495,211 	
Total current liabilities		1,992,702 		6,892,792 		8,885,494 	
Noncurrent Liabilities:
Advance from other funds	
-		
85,800		
85,800	
Bonds, notes and loans payable		18,788,082 			1,057,982 			19,846,064 	
Total noncurrent liabilities		18,788,082 			1,143,782 			19,931,864 	
Total liabilities	20,780,784		8,036,574		28,817,358	
Net Position
Net investment in capital assets	
(10,438,538)		
285,739		
(10,152,799)	
Restricted for debt service	1,370,130		-		1,370,130	
Restricted for other purposes	288,425		-		288,425	
Unrestricted		2,982,203 			(2,678,858) 			303,345 	
Total net position	 $	(5,797,780)		 $	(2,393,119)		 $	(8,190,899)	

Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds
Year Ended September 30, 2022

	Enterprise Funds		
	
Water and Sewer		
Golf Course		
Total	
Operating Revenues
Charges for services	
$	6,485,903		
$	3,759,310		
$	10,245,213	
Total operating revenues	6,485,903		3,759,310		10,245,213	

Operating Expenses
Water and sewer	

4,292,790		

-		

4,292,790	
Golf and restaurant	-		3,600,684		3,600,684	
Depreciation	495,181		182,920		678,101	
Total Operating Expenses	4,787,971		3,783,604		8,571,575	
Operating income (loss)	1,697,932		(24,294)		1,673,638	

Nonoperating Revenues (Expenses)
Interest and investment revenue	

26,771		

243		

27,014	
Interest expense	(903,888)		(171,174)		(1,075,062)	
Total nonoperating revenue (expenses)	(877,117)		(170,931)		(1,048,048)	
Income (loss) before transfers	820,815		(195,225)		625,590	

Transfers in	
44,889		
23,509		
68,398	
Change in net position	865,704		(171,716)		693,988	
Total net position, beginning	(6,663,484)		(2,169,861)		(8,833,345)	
Restatement, implementation of GASB 87	-		(51,542)		(51,542)	
Total net position, ending	$	(5,797,780)		$	(2,393,119)		$	(8,190,899)	

Statement of Cash Flows - Proprietary Funds
Year Ended September 30, 2022

Cash Flows from Operating Activities

Water
and Sewer	Golf Course	Total

Receipts from customers and users

$  6,455,016

$  3,751,422

$ 10,206,438

Payments to suppliers of goods and services		(4,215,952)  	(3,513,437)  	(7,729,389) 
Net cash provided (used) by operating activities		2,239,064  	237,985  	2,477,049 
Cash Flows from Non-Capital Financing Activities
Transfers (to)/from other funds		44,889	23,509	68,398 Increase (decrease) in due to other funds			2,750  		-  		2,750 
Net cash provided (used) by non-capital financing activities 	47,639  	23,509  	71,148 
Cash Flows from Capital and Related Financing Activities
Principal paid on debt	(905,000)	(115,950)	(1,020,950)	
Purchase of capital assets	(328,572)	(23,509)	(352,081)	
Interest paid on debt		(823,322)  	(83,559)  	(906,881) 
Net cash used by capital and related financing activities		(2,056,894)  	(223,018)  	(2,279,912) 
Cash Flows from Investing Activities
Interest earnings	26,771	243	27,014
Sale (purchase) of investments		(68,358)  	(293)  	(68,651) 
Net cash provided (used) by investing activities		 (41,587)  			(50)  		(41,637)  Net increase (decrease) in cash and cash equivalents		188,222		38,426	226,648 Cash and cash equivalents, beginning		256,917  	176,752  	433,669 

Cash and cash equivalents, ending

 $	445,139 

 $	215,178  $

660,317

Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) By Operating Activities
Operating income (loss)
Adjustments Not Affecting Cash

 $ 1,697,932   $	(24,294)   $ 1,673,638 

Depreciation and amortization	495,181	182,920	678,101	
Change in Assets and Liabilities
(Increase) decrease in accounts receivable	
(34,477)	
(8,224)	
(42,701)	
(Increase) decrease in prepaids / inventory	44,690	(74,720)	(30,030)	
Increase (decrease) in accounts payable	32,148	161,967	194,115	
Increase (decrease) in customer deposits	3,590	-	3,590	
Increase (decrease) in unearned revenue		-  	336  	336 	
Total adjustments		541,132  	262,279  	803,411 	
Net cash provided (used) by operating activities	 $ 2,239,064   $	237,985   $ 2,477,049 	

NOTES TO FINANCIAL STATEMENTS

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity
The Crossings at Fleming Island Community Development District, (the “District”) was established in November 1989 by the Florida Land and Water Adjudicatory Commission Chapter 42H-1 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services for community development, the power to borrow money and issue bonds, and the power to levy and collect non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors (the “Board”), which is composed of five members. At present, the Supervisors are elected on an at large basis by qualified electors of the District. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the final responsibility for, among other things:

Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements 14, 39, and 61. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

Government-Wide and Fund Financial Statements
The financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants, contributions and investment income that are restricted to meeting the operational or capital requirements of a particular function or segment and 3) operating-type special assessments that are treated as charges for services (including assessments for maintenance and debt service). Other items not included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and proprietary funds. The major governmental and major individual enterprise funds are reported as separate columns in the fund financial statements.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met. Unbilled service revenue is accrued in the enterprise funds.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.

Assessments, including debt service assessments and operation and maintenance assessments, are non-ad valorem assessments imposed on all lands located within the District and benefited by the District’s activities. Operation and maintenance assessments are levied by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. These assessments are imposed upon all benefited lands located in the District. Debt service special assessments are imposed upon certain lots and lands as described in each resolution imposing the special assessment for each series of bonds issued by the District. Certain debt service assessments are collected upon the closing of those lots subject to short term debt and are used to prepay a portion of the bonds outstanding.

Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the District.

The District reports the following major governmental funds:

General Fund - is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Fund - accounts for the accumulation of resources for the annual payment of principal and interest on long-term debt. The District reports the following major proprietary funds:
Water and Sewer Fund - This enterprise fund is used to account for the operations of the water and sewer utility services within the District. The costs of providing services to the residents are recovered primarily through user charges.

Golf Course Fund - This enterprise fund is used to account for the operations of the golf course, pro shop and restaurant within the District. The costs of providing services to the residents and public are recovered primarily through user charges.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance Restricted Assets
These assets represent cash and investments set aside pursuant to bond covenants.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits.

Investments of the District are reported at fair value and are categorized within the fair value hierarchy established in accordance with GASB Statement No. 72, Fair Value Measurement and Application. The District’s investments consist of investments authorized in accordance with Section 218.415, Florida Statutes.

Inventories
Inventories are valued at cost which approximates market value using the first-in, first-out (FIFO) method.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Receivables and Payables
During the course of operations, transactions occur between individual funds. Any residual balances outstanding between governmental activities and business-type activities for internal borrowing are reported in the government-wide statements as “internal balances”.

Accounts receivable and assessments receivable are shown net of an allowance for uncollectible amounts. These receivables will be recognized as revenue as they are collected.

Capital Assets
Capital assets, which include property, golf course, recreation facilities, water and sewer improvements, equipment and infrastructure assets (e.g., utilities system, stormwater system, landscaping and similar items), are reported in the applicable governmental activities column in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant, and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets		Years	
Land improvements		10-20	
Buildings		30	
Stormwater system		30	
Improvements other than buildings		40	
Roadways and other		30	
Equipment		5-10	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Long Term Obligations
In the government-wide and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of premiums or discounts.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has one item that qualifies for reporting in this category. It is the deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2022.

Net Position Flow Assumption
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

Fund Balance Flow Assumptions
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources (total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The District itself can establish limitations on the use of resources through either commitment (committed fund balance) or an assignment (assigned fund balance).

The committed fund balance classification includes fund balance amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Board of Supervisors is the highest level of decision-making authority for the government that can, by adoption of an ordinance or resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance or resolution remains in place until a similar action is taken to remove or revise the limitation.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The Board of Supervisors has authorized the District Manager to assign amounts for specific purposes. The Board of Supervisors may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above an additional action is essential to either remove or revise a commitment.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

New Accounting Standards
In fiscal year 2022, the District implemented Government Accounting Standards Board (GASB) Statement No. 87, Leases. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets, liabilities and inflows of resources or outflows of resources based on the payment provisions of the contract. It also establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use underlying asset. As a result of implementation, beginning capital assets of the golf fund were increased $347,601, lease liabilities were increased $399,143 and net position was decreased $51,542.

NOTE 2	STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

Budgetary Information
The District is required to establish a budgetary system and an approved annual budget for the General Fund. Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. All annual appropriations lapse at the fiscal year end. The legal level of budgetary control is at the fund level. Any budget amendments that increase the aggregate budgeted appropriations, at the fund level, must be approved by the Board of Supervisors.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board proposed budgets for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
Subject to certain limited exceptions set forth in the District’s appropriation resolutions adopted each year, all budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 3	DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, “Florida Security for Public Deposits Act”, requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository’s financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE 3	DEPOSITS AND INVESTMENTS (CONTINUED)

Restricted cash
Included in cash and investments for the water and sewer fund is restricted cash of $569,500 for customer deposits and renewal and replacement reserves.

Investments
The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.

Under GASB 72, assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted prices for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable, and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

The District has the following recurring fair value measurements as of September 30, 2022:

Money market mutual funds of $5,325,825 are valued using Level 2 inputs.

The District’s investment policy is governed by State Statutes and the District Trust Indenture. This policy allows investments in any financial institution that is a qualified public depository of the State of Florida as identified by the State Treasurer, in accordance with Chapter 280 of the Florida Statutes. Authorized investments are:

The State Board of Administration Local Government Investment Pool (SBA);
Securities and Exchange Commission Registered Money Market Funds with the highest credit quality rating from a nationally recognized rating agency;
Interest-bearing savings accounts and certificates of deposit in state-certified qualified public depositories;
Direct obligations of the U.S. Treasury.

The SBA is not a registrant with the Securities and Exchange Commission (SEC); however, the State of Florida does provide oversight. The Board has adopted operating procedures consistent with the requirements for a 2a-7-like fund for the Florida Prime Fund; therefore, the pool net asset value per share can be used as fair value for financial reporting.

Investments made by the District at September 30, 2022 are summarized below. In accordance with GASB 31, investments are reported at fair value.

Investment Type		

Fair Value		
Credit Rating		Weighted Average
Maturity	
First American Government Obligation Fund-Class Y		$	3,409,191		AAAm		18 days	
First American Government Obligation Fund-Class Z		1,916,634		AAAm		18 days	
US Bank Money Market
Local Government Investment Pool:		94,071		n/a		n/a	
Florida Prime	6,130,302	AAAm	21 days	
$	11,550,198			

NOTE 3	DEPOSITS AND INVESTMENTS (CONTINUED)

Credit Risk
The District’s investment policy limits credit risk by restricting authorized investments to those described. Investments in U.S. Government securities and agencies must be backed by the full faith and credit of the United States Government. Short term bond funds shall be rated by a nationally recognized ratings agency and shall maintain the highest credit quality rating.

Custodial Credit Risk
In the case of deposits, this is the risk that, in the event of a bank failure, the District’s deposits may not be returned to it. The District’s investment policy requires that bank deposits be secured as provided by Chapter 280, Florida Statutes. This law requires local governments to deposit funds only in financial institutions designated as qualified public depositories by the Chief Financial Officer of the State of Florida, and creates the Public Deposits Trust Fund, a multiple financial institution pool with the ability to assess its member financial institutions for collateral shortfalls if a default or insolvency has occurred. At September 30, 2022, all of the District’s bank deposits were in qualified public depositories.

For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2022, none of the investments listed are exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form.

Concentration of Credit Risk
The District’s investment policy does not specify limits on the amount the District may invest in any one issuer.

Interest Rate Risk
The District’s investment policy does not specifically address interest rate risk; however, the general investment policy is to apply the prudent-person rule: Investments are made as a prudent person would be expected to act, with discretion and intelligence, to seek reasonable income, preserve capital, and in general, avoid speculative investments. The District manages its exposure to declines in fair values by investing primarily in pooled investments that have a weighted average maturity of less than three months.

NOTE 4	INTERFUND, RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2022 were as follows:

Receivable Fund		Payable Fund		Amount	
General		Golf Course		$	13,598	
General		Water and Sewer		$	2,750	
Advances: General		
Golf Course		
$	85,800	

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. Balances between funds are for services paid by the General Fund to be reimbursed. In August 2009, the General Fund loaned the Golf Fund $85,800 to cover the Golf Fund debt service payment. The advance is to be repaid in 30 annual installments of $2,860. During the fiscal year ended September 30, 2022, no payments were made to the General Fund.

During the year ended September 30, 2022, the general fund transferred $44,889 to the water and sewer fund and $23,509 to the golf course fund for capital purchases.

NOTE 5	CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2022 was as follows:

	Beginning
Balance	
Additions	
Disposals	Ending
Balance	
Governmental Activities
Capital assets, not being depreciated: Land	

$ 2,298,612	

$	-	

$	-	

$ 2,298,612	
Total capital assets, not being depreciated	2,298,612	-	-	2,298,612	

Capital Assets Being Depreciated: Improvements and equipment	

11,918,887	

479,487	

-	

12,398,374	
Total capital assets, being depreciated	11,918,887	479,487	-	12,398,374	

Less Accumulated Depreciation for: Improvements and equipment	

(3,860,998)	

(370,629)	

-	

(4,231,627)	
Total accumulated depreciation	(3,860,998)	(370,629)	-	(4,231,627)	
Total capital assets being depreciated, net	8,057,889	108,858	-	8,166,747	
Governmental activities capital assets, net	$ 10,356,501	$	108,858	$	-	$ 10,465,359	

Depreciation expense is charged to physical environment.					

NOTE 5	CAPITAL ASSETS (CONTINUED)

Beginning Balance, as
restated	Additions	Disposals

Ending Balance

Business-Type Activities
Capital assets, not being depreciated:		
Land	3,599,131	-	-	3,599,131	
Total capital assets, not being depreciated	3,599,131	-	-	3,599,131	
Capital Assets Being Depreciated:				
Water and sewer facilities	20,096,198	328,572	-	20,424,770	
Golf course and improvements	3,206,918	23,509	-	3,230,427	
Improvements and equipment	107,569	-	-	107,569	
Leased asset	347,601	-	-	347,601	
Total capital assets, being depreciated	23,758,286	352,081	-	24,110,367	
Less accumulated depreciation for: Water and sewer facilities	
(11,861,261)	
(495,181)	
-	
(12,356,442)	
Golf course and improvements	(1,885,007)	(76,438)	-	(1,961,445)	
Improvements and equipment	(107,569)	-	-	(107,569)	
Leased asset	-	(106,482)	-	(106,482)	
Total accumulated depreciation	(13,853,837)	(678,101)	-	(14,531,938)	
Total capital assets being depreciated, net	9,904,449	(326,020)	-	9,578,429	

Business-type activities capital assets, net

 $13,503,580   $ (326,020)

 $	-   $13,177,560 

Depreciation of $495,181 is charged to the water and sewer fund and $182,920 is charged to the golf fund.

NOTE 6	LONG-TERM LIABILITIES

Special Assessment Revenue Refunding Bonds, Series 2014 - Public Offering
In August 2014, the District issued $37,005,000 of Special Assessment Revenue Refunding Bonds, Series 2014 due on November 1, 2044 with a variable interest rate. The Bonds were issued to refund the Special Assessment Refunding Bonds, Series 2000 and to finance the acquisition and construction of certain improvements for the benefit of the property within the District. Interest is paid semiannually on each May 1 and November 1. Principal is payable annually commencing May 1, 2014 through May 1, 2044.

The Series 2014 Bonds are subject to redemption at the option of the District, in whole or in part at a redemption price set forth in the Bond Indenture. The Series 2014 Bonds are subject to optional and extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Indenture.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirement as defined in the Indenture. This requirement was met at September 30, 2022.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Payment of principal and interest on the 2014 Bonds is secured by a pledge of and a first lien upon the pledged special assessment revenue. The District is in compliance with the requirements of the Bond Indenture.

Total principal and interest remaining on the Series 2014 Bonds at September 30, 2022 is $26,461,549. For the year ended September 30, 2022, principal and interest of $2,961,961 was paid. Special assessment revenue of $2,817,171 was pledged for the year ended September 30, 2022.

Special Assessment Revenue Bonds, Series 2017 - Public Offering
In May 2017, the District issued $870,000 of Special Assessment Revenue Bonds, Series 2017 due on May 1, 2044 with a fixed interest rate of 5.75%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District and pay issuance costs. Interest is paid semiannually on each May 1 and November 1. Principal is payable annually commencing May 1, 2019 through May 1, 2044.

The Series 2017 Bonds are subject to redemption at the option of the District, in whole or in part at a redemption price set forth in the Bond Indenture. The Series 2017 Bonds are subject to optional and extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Indenture. In the event of default, all principal and interest of the Bond will become immediately due and payable.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirement as defined in the Indenture. This requirement was met at September 30, 2022.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Payment of principal and interest on the 2017 Bonds is secured by a pledge of and a first lien upon the pledged special assessment revenue. The District is in compliance with the requirements of the Bond Indenture.

Total principal and interest remaining on the Series 2017 Bonds at September 30, 2022 is $1,421,466. For the year ended September 30, 2022, principal and interest of $77,150 was paid. Special assessment revenue of $67,335 was pledged for the year ended September 30, 2022.

NOTE 6	LONG-TERM LIABILITIES (CONTINUED)

Utility Refunding Revenue Bonds, Series 2016 - Public Offering
In December 2016, the District issued $24,045,000 of Utility Refunding Revenue Bonds, Series 2016 due October 1, 2037 with an interest rate ranging from 4.5% to 4.875%. The Bonds were issued to refund the outstanding Utility Revenue Refunding Bonds, Series 2007. Interest is paid semiannually on each April 1 and October 1. Principal is payable annually commencing October 1, 2017 through October 1, 2037.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to establish rates in amount adequate to provide payment of debt service and to meet certain trust indenture provisions. The District was in compliance with these provisions in the current fiscal year. In the event of default, all principal and interest of the Bond will become immediately due and payable.

Total principal and interest remaining on the Series 2016 Bonds at September 30, 2022 is $27,052,212. For the year ended September 30, 2022, principal and interest of $1,728,320 was paid. Revenue of $2,193,113 was pledged for the year ended September 30, 2022.

Golf Course Revenue Bonds, Series 1999 - Public Offering
In March 1999, the District issued $7,835,000 of Golf Course Revenue Bonds, Series 1999 due October 1, 2024 with an interest rate of 6.6%. The Bonds were issued to finance the acquisition and construction of certain public infrastructure with the District. The bonds are secured by a pledge of certain revenues derived as a result of operations on the golf course. Interest is paid semiannually on each April 1 and October 1. Principal is payable annually commencing October 1, 2000 through October 1, 2024.

The Bonds are secured by a pledge of certain revenues derived as a result of operations of the golf course. The District has not made a debt service payment on the Golf Course Revenue Bonds, Series 1999 since April 1, 2011 and is not in compliance with the Trust Indenture. In the event of default, all principal and interest of the Bond will become immediately due and payable.

Total principal and interest remaining on the Series 1999 Bonds at September 30, 2022 is $7,202,738, which includes matured bonds payable of $3,200,000 and matured interest payable of $2,570,668. For the year ended September 30, 2022, no principal and interest was paid ($390,000 of principal was added to matured bonds payable and $101,310 of interest was added to matured interest payable). Revenue of $3,759,310 was pledged for the year ended September 30, 2022.

At September 30, 2022, the scheduled debt service requirements on the bonds payable were as follows:

Governmental Activities	Business-Type Activities
Year Ending September 30,	Principal	Interest	Principal	Interest
2023				$	1,665,000		$	1,033,163		$	1,350,000		$	844,378	
2024				1,740,000		957,538		1,405,000		784,445	
2025				1,825,000		878,188		1,460,000		719,655	
2026				1,910,000		787,588		1,020,000		683,475	
2027				2,015,000		692,688		1,060,000		644,750	
2028	-	2032		7,065,000		1,958,263		4,655,000		2,114,370	
2033	-	2037		1,195,000		1,025,938		7,030,000		1,373,953	
2038	-	2042		1,645,000		590,399		3,265,000		74,256	
2043	-	2046		820,000		79,250		-		-	
 $	19,880,000 	 $	8,003,015 	 $  21,245,000 	$	7,239,282	

NOTE 6	LONG-TERM LIABILITIES (CONTINUED)

Leases
The District has entered into agreements to lease certain equipment. The lease agreements qualify as other than short-term leases under GASB 87 and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inception.

Individual lease terms range from 48 to 60 months. These leases require monthly payments ranging from $442 to $7,349. The lease liability is measured at a discount rate of 2%, which is the District’s incremental borrowing rate. As a result of the leases, the District has recorded a right to uses asset with a net book value of $241,119 at September 30, 2022.

Future minimum lease payments as of September 30, 2022, were as follows:

Business-Type Activities
Year Ending September 30,	Principal		Interest	

2023	$	145,211		$	47,409	
2024	125,026		13,296	
2025	12,956		46	
	$	283,193		$	60,751	
Long-term debt activity for the year ended September 30, 2022 was as follows:				
	
Beginning						
	Balance, as			Ending	Due Within		
	restated	Increases	Decreases	Balance	One Year		
Governmental activities							
Bonds Payable:							
Series 2014	$ 20,975,000	$	-	$ (1,890,000)	$ 19,085,000	$  1,645,000		
Discount	(297,804)	-	13,081	(284,723)	-		
Series 2017	825,000	-	(30,000)	795,000	20,000		
Governmental activity long-									
term liabilities	$ 21,502,196	$	-	$ (1,906,919)	$ 19,595,277	$	1,665,000		
Business-Type Activities

Water and sewer, series 2016	$ 20,810,000	$	-	$  (905,000)	$ 19,905,000	930,000	
Discount	(194,626)	-	7,708	(186,918)	-	
Golf course, series 1999	1,730,000	-	(390,000)	1,340,000	420,000	
Lease liability	399,143	-	(115,950)	283,193	145,211	
Business-type  long-term
liabilities	
$ 22,744,517	
$	
-	
$ (1,403,242)	
$ 21,341,275	
$	
1,495,211	

Bonds Payable:
The $390,000 reduction above for the Golf Course, Series 1999 Bonds was not paid, but was accrued to matured bonds payable. The beginning balance is reduced by $2,810,000 which was also not paid, but accrued to matured bonds payable in prior years. At year end, total matured bonds payable is $3,200,000.

NOTE 7	MANAGEMENT COMPANY

District Operations
The District has contracted with a management company (“GMS”) to perform management services, which include financial and accounting services. Certain employees of GMS also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting and other administrative costs.

Recreation Operations
The District employees manage and staff the recreation operations of the District. Such operations include management, marketing, operations and maintenance of the District’s recreational assets.

Golf Operations
The District entered into a management agreement in June 2008, with Hampton Golf, Inc. to supervise, direct and control the management, development, marketing and operation of the Eagle Harbor Golf Club. The agreement has no ending date and provides that either party may terminate the agreement with 90-day notice. The monthly management fee is $7,000 per month. During fiscal year 2022, the District paid $84,000 to Hampton Golf, Inc. as management fees under these agreements.

NOTE 8	RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. These risks are covered by commercial insurance from independent third parties. The District has not filed any claims under this commercial coverage during the last three years.

NOTE 9	SUBSEQUENT EVENTS
The District was not able to make the October 2022 and May 2023 debt service payments on the Golf Course Revenue Bonds, Series 1999.

COMPLIANCE SECTION

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
The Crossings at Fleming Island Community Development District

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, business-type activities and each major fund of The Crossings at Fleming Island Community Development District (the “District”) as of and for the year ended September 30, 2022, which collectively comprise the District’s financial statements and have issued our report thereon dated June 29, 2023.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. See Appendix A.

We noted certain other matters that we reported to management of the District, in a separate letter dated June 29, 2023. The District’s response to our findings identified in our audit are included in this report. We did not audit the District’s response, and accordingly, we express no opinion on it.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Orlando, Florida June 29, 2023

the trusted partner

MANAGEMENT LETTER

To the Board of Supervisors
The Crossings at Fleming Island Community Development District

Report on the Financial Statements
We have audited the financial statements of The Crossings at Fleming Island Community Development District (the “District”), as of and for the fiscal year ended September 30, 2022, and have issued our report thereon dated June 29, 2023.

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in these reports, which are dated June 29, 2023, should be considered in conjunction with this management letter.

Prior Audit Findings
Section 10.554(1)(i.)1., Rules of the Auditor General, require that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial report, except as noted below.

Tabulation of Uncorrected Audit Findings	
Current Year Finding #	2020-21 FY Finding #	2019-20 FY Finding #	
15-01	15-01	15-01	
15-02	15-02	15-02	

Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information has been disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify of the specific condition(s) met. In connection with our audit, we determined that the District met one of the conditions described in Section 218.503(1), Florida Statutes, as listed in Appendix B.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Deteriorating financial conditions were noted as indicated in Appendix B.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Specific Information (Unaudited)
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the District reported:
The total number of district employees compensated in the last pay period of the district’s fiscal year as 73.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 4.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $860,686.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $135,684.
Each construction project with a total cost of at least $65,000 approved by the district that is scheduled to begin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as:
Docks- $132,000 Swim Park- $117,343
Waterfront Park- $93,654
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the district amends a final budget under Section 189.016(6), Florida Statutes, as included in the general fund budget statement.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the district reported:
The rate or rates of non-ad valorem special assessments imposed by the district as $675.73- $127,369.18.
The total amount of special assessments collected by or on behalf of the district as $6,590,312.
The total amount of outstanding bonds issued by the district and the terms of such bonds as disclosed in the notes.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Orlando, Florida June 29, 2023

The Crossings at Fleming Island Community Development District
Appendix A - Compliance, Violations of Laws, Regulations and Contractual Provisions
September 30, 2022

- Failure to Make Debt Service Payments When Due
Criteria
The Golf Course Revenue Bonds Series 1999 require semiannual interest payments and annual principal payments as per the Bond Indenture.

Condition
In the current and prior years, the District did not pay the entire principal and interest due on the Series 1999 Bonds.

Cause
Operating revenues are insufficient.

Effect
At September 30, 2022, the District was in default per Article VIII Section 8.02a of the Trust Indenture.

Recommendation
We recommend the District utilize all remedies available to bring debt service payments current.

Management Response
The District’s Golf Course Bonds are Revenue Bonds secured solely by the Pledged Revenues generated by the Golf Course which have been insufficient to pay the operating costs and debt service payments on the Golf Course Bonds for the past ten years. The District has made capital improvements, hired an independent golf course consultant to evaluate the golf course facilities and operations, hired a professional golf course management company along with various other actions to improve the financial condition of the Golf Course Enterprise Fund. However, golf as an industry continues to struggle financially and it will be extremely difficult for the District to meet its financial obligations based upon the diminishing interest in the sport for the foreseeable future.

- Failure to Meet Debt Service Reserve Account Requirement
Criteria
The Trust Indenture requires the District to maintain a minimum balance in the Debt Service Reserve Account.

Condition
At September 30, 2022, the Debt Service Reserve Account was deficient.

Cause
The balance in the Debt Service Reserve Account was used to pay debt service expenditures.

Effect
At September 30, 2021, the District was in default per Article VIII Section 8.02e of the Trust Indenture.

Recommendation
We recommend the District utilize all remedies available to replenish the Debt Service Reserve Account.

Management Response
The District’s Golf Course Bonds are Revenue Bonds secured solely by the Pledged Revenues generated by the Golf Course which have been insufficient to pay the operating costs and debt service payments on the Golf Course Bonds for the past ten years. The District has made capital improvements, hired an independent golf course consultant to evaluate the golf course facilities and operations, hired a professional golf course management company along with various other actions to improve the financial condition of the Golf Course Enterprise Fund. However, golf as an industry continues to struggle financially and it will be extremely difficult for the District to meet its financial obligations based upon the diminishing interest in the sport for the foreseeable future.

The Crossings at Fleming Island Community Development District
Appendix B - Conditions of Financial Emergency
September 30, 2022

- Failure to Make Debt Service Payments When Due
In the current and prior years, the District did not pay all of the principal and interest due on the Series 1999 Bonds due to lack of funds; therefore the District meets Section 218.503(1)(a) as a financial emergency condition.

934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
Tel. 407-843-5406
www.mcdirmitdavis.com

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
The Crossings at Fleming Island Community Development District

We have examined The Crossings at Fleming Island Community Development District’s (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, during the year ended September 30, 2022. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States, and, accordingly, included examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2022.

Orlando, Florida June 29, 2023

the trusted partner

SIXTH ORDER OF BUSINESS

Approved Budget
FY2024

Friday, August 25, 2023

Presented by:

TABLE OF CONTENTS

General Fund

Budget	Page 1
Budget Narrative	Page 2-6

Reserve Fund

Budget	Page 7
Budget Narrative	Page 8

Debt Service

2014 A/1, A/2, A/3	Page 9
2014 A/1- Amortization Schedule	Page 10
2014 A/2 - Amortization Schedule	Page 11
2014 A/3 - Amortization Schedule	Page 12
2017 - Amortization Schedule	Page 13 Water/Sewer Fund
Budget	Page 14-15
Budget Narrative	Page 16-18

Golf Fund

Budget	Page 19-20
Budget Narrative	Page 21-24

Swim & Tennis Fund

Budget	Page 25
Budget Narrative	Page 26-27

General Fund

The Crossings at Fleming Island					GENERAL FUND	
COMMUNITY DEVELOPMENT DISTRICT					FY2024	

ADOPTED		ACTUAL		TOTAL	
APPROVED	
FY2023		THRU		PROJECTED AT	FY2024	
	BUDGET	
REVENUES:			7/31/23				9/30/23			BUDGET		
Special Assessment	$3,181,456		$3,188,772		$3,181,456	$3,488,035	
Boat/RV Storage Fees	$92,000		$63,698		$92,000	$92,000	
Interest Income	$6,000		$140,005		$168,000	$100,000	
Misc/Newsletter Income	$10,000		$19,939		$20,000	$20,000	
Rental Income	$7,200		$3,800		$7,200	$10,000	
Carry Forward		$31,364 			$41,000 			$41,000 		$0 	
TOTAL REVENUES		$3,328,020 			$3,457,214 			$3,509,656 		$3,710,035 	
EXPENDITURES:						
ADMINISTRATIVE:						
Supervisors Fees	$15,000		$7,400		$15,000	$15,000	
PR Taxes/Workers Comp/PR Fees	$8,200		$6,470		$8,200	$9,200	
Engineering	$4,500		$0		$4,500	$4,500	
Arbitrage	$2,000		$0		$2,000	$2,100	
Dissemination Agent	$2,000		$1,667		$2,000	$2,000	
Assessment Roll	$17,500		$17,500		$17,500	$18,375	
District Attorney	$29,000		$26,174		$29,000	$28,294	
Litigation Counsel	$20,000		$122,443		$125,000	$40,000	
Audit	$4,000		$2,769		$2,769	$3,750	
Trustee Fees	$16,000		$11,829		$28,000	$28,000	
District Management/Adminstration	$99,000		$76,900		$99,000	$99,388	
Computer Time	$1,000		$833		$1,000	$2,000	
Telephone	$700		$0		$700	$700	
Postage	$400		$201		$400	$400	
Printing & Binding	$800		$602		$1,400	$1,400	
Insurance	$60,000		$59,289		$60,000	$87,500	
Legal Advertising	$1,000		$872		$2,500	$2,500	
Other Current Charges	$5,000		$909		$5,000	$5,000	
Office Supplies	$1,500		$365		$1,500	$1,600	
Dues, Licenses, Website	$30,000		$21,100		$30,000	$30,000	
MAINTENANCE:						
Landscape Maintenance	$861,000		$719,263		$863,000	$863,114	
Landscape Maintenance - Contingency	$130,000		$92,527		$130,000	$130,000	
Lake Maintenance	$75,864		$57,073		$75,864	$75,864	
Cost Sharing Agreement - Stone Creek	$13,000		$10,179		$13,000	$15,000	
Facility/Preventative Maintenance	$215,000		$160,184		$215,000	$215,000	
Utilities	$145,000		$101,795		$145,000	$150,000	
Security	$45,000		$31,134		$45,000	$45,000	
Operating Reserves	$6,556		$0		$0	$13,000	

TOTAL EXPENDITURES		$1,809,020 			$1,529,478 			$1,922,333 	
	$1,888,685 	
OTHER SOURCES/(USES):						
Interfund Transfer In/(Out) - SBA Reserve	$0		$0		$0	($195,000)	
Interfund Transfer Out - Swim & Tennis	($1,519,000)		($1,265,833)		($1,519,000)	($1,626,350)	

TOTAL OTHER		($1,519,000) 			($1,265,833) 			($1,519,000) 	
	($1,821,350) 	

Assigned Fund Balance		$0 			$661,903 			$68,323 	
	$0 	

		FY2023		FY2024		Proposed	
Product Type	# Units	Gross Per Unit	Total	Gross Per Unit	Total	Increase	
Residential	3,276	$675.74	$2,213,724.24	$752.33	$2,464,633.08	$76.59	
Cobbleston & Station	508	$506.79	$257,449.32	$564.24	$286,633.92	$57.45	
Commercial	253.1901	$5,743.81	$1,454,275.83	$6,394.85	$1,619,112.71	$651.04	
Total		Gross Assessments	$3,925,449.39	Gross Assessments	$4,370,379.71		
		Discounts (6%)	($235,526.96)	Discounts (6%)	($262,222.78)		
		Net Assessments	$3,689,922.42	Net Assessments	$4,108,156.93		

Proposed Net Increase per Residential Unit	$72.00

Page 1

$3,488,035 General Fund
$620,197 Reserve
$4,108,232

REVENUES:
Special Assessments

The District will levy a Non-Ad Valorem assessment on all the platted lots within the District to pay all of the operating expenses for the Fiscal Year in accordance with the adopted budget.

Boat/RV Storage Fees

The District collects fees from Residents for use of the Boat/RV/Trailer storage facility.

Interest Income

Interest income on funds in operating account and excess funds in the State Board of Administration.

Usage Fee Income

The District collects a usage fee for certain office spaces in the District.

EXPENDITURES:
Administrative:

Supervisor Fees/FICA

The District anticipates 15 meetings per year with all five board members in attendance and each receiving $200.00 per meeting plus payroll taxes.

Engineering

The District's engineering firm, Hadden Engineering, will be providing general engineering services to the District.

Arbitrage

The District is required to have an Arbitrage Rebate Calculation on the District’s Series 2014 A1/A2 and A3 Special Assessment Revenue Refunding Bonds.

Dissemination Agent

The District has contracted with GMS, LLC to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Assessment Roll

Assessment Roll administrative services are provided by GMS, LLC for updating the districts’ tax roll, certifying the annual assessments and collection of prepaid assessments.

District Attorney

The District's legal counsel, Bradley, Garrison & Komando, P.A., will be providing general legal services to the District, including attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Annual Audit

The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District is currently contracted with McDirmit Davis & Company, LLC for the audit engagement.

Trustee

The District’s Series 2014 A1/A2, A3 and 2017 Special Assessment Revenue Refunding Bonds are held by a Trustee at U.S. Bank. The amount represents the fee for the administration of the District’s bond issue.

District Management/Administration Fees

The District receives Management, Accounting and Administrative services from their CDD employed District Manager and as part of an Administrative Agreement with Governmental Management Services, LLC.

Computer Time

The District processes all of its financial activities, including accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services, LLC.

Telephone

This item includes telephone and fax service.

Postage

This item includes mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Insurance

The District's General Liability & Public Officials Liability and Property Insurance policies are with Egis Insurance and Risk Advisors. They specialize in providing insurance coverage to governmental agencies. This expense is shared with the Water/Sewer Fund and the Golf Course Fund.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings etc. with Clay Today.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

This item includes the cost of miscellaneous office supplies.

Dues, Licenses, Subscriptions, Website & Newsletter

The District is required to pay an annual fee to the Department of Economic Opportunity for
$175. Also includes the cost to maintain ADA website and publish newsletter.

Maintenance

Landscape Maintenance

The District is currently contracted with Tree Amigos Outdoor Services for the Landscape of the Districts common areas.

Landscape Maintenance – Contingency

This category represents any additional landscaping work needed that is outside the scope of the contract with Tree Amigos Outdoor Services.

Lake Maintenance

The Lake Doctors provides aquatic pond maintenance.

Cost Sharing Agreement – Stone Creek

Maintenance costs other than utilities paid to The Stone Creek HOA for upkeep of CDD property.

Facility Preventative Maintenance

Cost of routine repairs and maintenance of the District’s assets.

Utilities

Includes the following utility accounts held by the District:

Comcast – internet service
Clay Electric Cooperative – electric service for the Eagle Harbor CDD Office
CCUA – water service for the Eagle Harbor CDD Office

Security
Cost of security personnel and operation of security cameras.

Other Sources/(Uses)

Interfund Transfer Out – Swim & Tennis

The Board has agreed to an annual subsidy to the Swim & Tennis Fund to cover operations.

Utility Schedule - General Fund
FY2024

Account #	
Service Address	Avg. Monthly	
Avg. Annual	
Clay Electric				
5525209	2425 Country Side Dr	$	33	$	391	
7658685	1522-1 Brookstrone Dr	$	33	$	391	
7658743	1928-1 Eagle Harbor Parkway	$	42	$	502	
7658750	2088-1 Eagle Harbor Parkway	$	74	$	891	
7658776	1909 Eagle Harbor Parkway	$	39	$	464	
7658784	1619 Misty Lake Drive	$	203	$	2,436	
7658800	1992-1 Eagle Harbor Parkway	$	58	$	699	
7658818	1302-1 Oak Landing Lane	$	41	$	491	
7658834	1542 Linkside Drive	$	173	$	2,078	
7658842	1245 Forest Park Drive	$	59	$	710	
7658867	1320-1 South Shore Dr	$	33	$	391	
7658875	1229 Salt Marsh	$	33	$	391	
7658883	4312 Lake Shore Dr East	$	94	$	1,125	
7658891	4486-1 Lakeshore Dr E	$	66	$	791	
7658917	2327-1 Marsh Landing Ct	$	33	$	391	
7658925	1995-1 Vista Lakes Dr	$	47	$	569	
7658958	4523 Lakeshore Dr E	$	91	$	1,086	
7658966	1687-1 Lakeshore Drive N	$	33	$	396	
7659014	1760-1 Cross Pine Drive	$	479	$	5,748	
7659022	1709-2 Cross Pines Drive	$	33	$	399	
7659048	2291-1 Old Pine Trail	$	32	$	386	
7659063	2286-2 Trailwood Drive	$	32	$	386	
7659089	1709-1 Cross Pines Drive	$	41	$	486	
7659097	2234 Eagle Harbor Parkway	$	32	$	386	
7659121	2402 Daniels Landing Dr	$	53	$	631	
7659139	3460-1 Manard Branch Ct	$	34	$	406	
7659147	2486-1 Stoney Glen Irrigation	$	40	$	483	
7659154	Eagle Harbor Pkwy Lighting	$	34	$	406	
7659162	1796-2 Eagle HBr on 17 at Fountain	$	2,551	$	30,612	
7659188	1812-1 Eagle Creek Dr	$	568	$	6,814	
7675689	1880 Eagle Harbor Parkway	$	33	$	392	
8092223	2105 Harbor Lake Drive	$	382	$	4,583	
8975347	1848 Town Center Blvd Time Clock 4 Irr	$	146	$	1,757	
9009006	2104 Eagle Talon Irrigation	$	32	$	386	
9108410	2249 Eagle Perch Pl - Entry Sign	$	32	$	386	
		$	32	$	386	
			$	69,226	
Clay County Utility Authority				
00120031	1880 Eagle Harbor Parkway	$	422	$	5,065	
00120061	1850 Eagle Harbor Pkwy Fountains	$	897	$	10,764	
00120251	1778 Fiddler's Ridge Drive Rclm Irr	$	132	$	1,580	
00120311	1909 Eagle Harbor Pkwy	$	84	$	1,007	
00120321	4312 Lakeshore Drive E	$	89	$	1,068	
00120531	4523 Lakeshore Drive	$	75	$	904	
00120541	2105 Eagle Lake Drive	$	103	$	1,234	
00120591	Entrance to Brookstone Irr	$	283	$	3,390	
00130319	1501 Brookstone Dr Irr	$	68	$	820	
00159869	1775 Eagle Harbor Pkwy Irr	$	118	$	1,418	
00159887	Entrance to The Preserves Irr	$	152	$	1,818	
00178790	2286-2 Trailwood Dr Rclm Irr	$	372	$	4,463	
00178791	1779-1 Cross Pines Dr - Rclm Irr	$	130	$	1,564	
00178792	2298-1 Old Pine Trail Rclm Irr	$	89	$	1,070	
00186015	1229-1 Salt Marsh Lane Irr	$	136	$	1,637	
00188477	1709-2 Cross Pines Drive Rclm Irr	$	52	$	626	
00195643	2331-1 Old Pine Trail Rclm Irr	$	57	$	685	
00195645	1743-1 Cross Pine Dr Rclm Irr	$	59	$	712	
00199911	2366-1 Old Pine Trail Rclm Irr	$	65	$	784	
00200394	1812-1 Eagle Creek Dr Rclm Irr	$	131	$	1,576	
00201898	2694-1 Country Side Dr Rclm Irr	$	53	$	637	
00202868	2638-1 Country Side Dr Rclm Irr	$	61	$	728	
00204041	2411-1 Country Side Dr Rclm Irr	$	54	$	642	
00204042	2424-2 Country Side Dr Rclm Irr	$	749	$	8,982	
00204151	1852-1 Eagle Creek Dr Rclm Irr	$	56	$	674	
00218768	2552-1 Country Side Dr Rclm Irr	$	86	$	1,031	
00229743	1961-1 Summit Ridge Rd Rclm Irr	$	55	$	656	
00231981	1612-1 Lake Terrace Lane Irr	$	150	$	1,799	
00534466	1719 Eagle Crest Drive Irrigation	$	84	$	1,010	
00541849	732 Water Oak Lane Irrigation	$	388	$	4,653	
00541850	6548 Bahia Road Irrigation	$	118	$	1,418	
00544400	2090 Arden Forest Place Irrigation	$	130	$	1,564	
00554422	2110 Eagle Talon Circle	$	157	$	1,882	
00544687	1848 Town Center Irrigation	$	183	$	2,193	
			$	70,054	
		Contingency	$	10,720	
		TOTAL	$	150,000	

Page 6

Reserve Fund

The Crossings at Fleming Island	RESERVE
COMMUNITY DEVELOPMENT DISTRICT	FY2023

	ADOPTED FY2023		ACTUAL THRU		TOTAL PROJECTED AT		APPROVED FY2024	

REVENUES:		BUDGET				7/31/23				9/30/23				BUDGET		
Special Assessments - Tax Collector	$514,224		$515,406		$514,224		$620,197	
Interest Income	$0		$19,479		$20,000		$0	
TOTAL REVENUES		$514,224 			$534,885 			$534,224 			$620,197 	

EXPENDITURES:								
Capital Outlay	$513,724		$353,504		$498,070		$619,697	
Other Current Charges	$500		$0		$500		$500	
TOTAL EXPENDITURES	$514,224		$353,504		$498,570		$620,197	

OTHER SOURCES/(USES):								
Interfund Transfer In	$0		$0		$0		$0	
TOTAL OTHER	$0		$0		$0		$0	
								
ASSIGNED FUND BALANCE	$0		$181,381		$35,654		$0	

Page 7

The Crossings at Fleming Island
Community Development District
RESERVE BUDGET
Fiscal Year 2024

REVENUES:

Maintenance Assessments

The District will levy a Non-Ad Valorem assessment on all the platted lots within the District to pay all of the Capital Outlay expenses for the Fiscal Year in accordance with the adopted budget.

EXPENDITURES:

Capital Outlay

At the Board of Supervisor’s discretion, funds will be used to complete capital projects.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Page 8

Debt Service Fund

The Crossings at Fleming Island	DEBT SERVICE FUND
COMMUNITY DEVELOPMENT DISTRICT	Series 2014 A/1, A/2, A/3, Series 2017
FY2024

	Series		Series		Series		Series		APPROVED	
	2014		2014		2014		2017		FY2024	
	A/1		A/2		A/3				BUDGET	
REVENUES:										

(1) Special Assessments - Tax Collector	
$1,470,700		
$358,925		
$378,767		
$67,073		
$2,275,465	
Carry Forward Surplus	$513,511		$0		$211,978		$35,401		$760,890	
TOTAL REVENUES	$1,984,211		$358,925		$590,745		$102,474		$3,036,355	
EXPENDITURES:										
Interest Expense - 11/1	$243,513		$69,125		$138,450		$22,281		$473,369	
Principal Expense - 5/1	$1,370,000		$225,000		$100,000		$20,000		$1,715,000	
Interest Expense - 5/1	$243,513		$69,125		$138,450		$22,281		$473,369	
TOTAL EXPENDITURES	$1,857,025		$363,250		$376,900		$64,563		$2,661,738	
										
EXCESS REVENUES (EXPENDITURES)	$127,186		($4,325)		$213,845		$37,912		$374,618	

(1) A1 and A2 Assessments are combined					

11/1/24 Interest:					
					2014 A/1				$216,113	
					2014 A/2				$61,250	
					2014 A/3				$135,200	
					2017				$21,706	
									$434,269	

Page 9

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Water/Sewer Fund

The Crossings at Fleming Island	WATER/SEWER FUND COMMUNITY DEVELOPMENT DISTRICT		FY2023

	ADOPTED FY2023		ACTUAL THRU		TOTAL PROJECTED AT		APPROVED FY2024	

REVENUES:		BUDGET				7/31/23				9/30/23				BUDGET		
Water Revenue	$1,275,000		$1,112,121		$1,300,000		$1,300,500	
Wastewater Revenue	$2,182,800		$1,963,658		$2,340,000		$2,340,000	
Reclaimed Water Revenue	$826,200		$689,052		$790,000		$826,200	
Service Charges	$59,160		$40,309		$46,000		$48,000	
Debt Capacity Charge	$1,900,000		$1,636,161		$1,950,000		$1,950,000	
Interest/Misc. Income	$45,000		$187,102		$224,000		$200,000	
Carry Forward Surplus	$344,120		$344,120		$344,120		$275,000	
TOTAL REVENUES	$6,632,280		$5,972,523		$6,994,120		$6,939,700	
EXPENDITURES:								
ADMINISTRATIVE:								
Engineering	$2,000		$1,667		$2,000		$2,000	
Arbitrage	$1,650		$550		$1,650		$1,650	
Dissemination Agent	$1,000		$833		$1,000		$1,000	
District Attorney	$24,000		$20,000		$25,000		$26,000	
Annual Audit	$4,000		$4,000		$4,000		$4,000	
Trustee Fees	$8,500		$8,500		$13,000		$13,000	
District Manager/Administrator	$73,500		$61,250		$73,500		$76,440	
Computer Time	$1,000		$833		$1,000		$1,000	
Postage	$1,000		$833		$1,000		$1,000	
Insurance	$55,000		$55,000		$55,000		$75,000	
Legal Advertising	$1,000		$833		$1,000		$1,000	
Other Current Charges	$15,000		$12,500		$15,000		$15,000	
WATER/WASTEWATER/REUSE:								
Service Charges	$67,750		$56,458		$67,750		$67,000	
Meter Expenses	$1,000		$833		$1,000		$1,000	
Purchased Water	$1,387,200		$1,156,000		$1,420,000		$1,450,000	
Treated Wastewater	$2,193,000		$1,827,500		$2,300,000		$2,400,000	
Black Creek Charge	$55,000		$45,833		$52,000		$55,000	
Alternative Water Supply	$54,000		$45,000		$54,000		$58,000	
Purchased Reclaimed Water	$200,000		$166,667		$200,000		$200,000	
Repairs & Maintenance	$35,000		$29,167		$30,000		$35,000	
Electric	$40,000		$33,333		$35,000		$40,000	
Capital Outlay	$255,000		$212,500		$225,000		$340,000	
Contingency	$25,000		$20,833		$25,000		$25,000	
TOTAL OPERATING EXPENSES		$4,500,600 		  $3,760,924 			$4,602,900 			$4,888,090 	
DEBT SERVICE:								
Interest Expense - 4/1	$391,829		$391,829		$391,829		$376,548	
Principal Expense - 10/1	$960,000		$800,000		$960,000		$985,000	
Interest Expense - 10/1	$391,829		$261,219		$391,829		$376,548	
TOTAL DEBT SERVICE		$1,743,658 		  $1,453,048 			$1,743,658 			$1,738,095 	
TOTAL EXPENSES		$6,244,258 		  $5,213,972 			$6,346,558 			$6,626,185 	
EXCESS REVENUES (EXPENDITURES)		$388,022 			$758,551 			$647,562 			$313,515 	

Debt Service Coverage (115%)	
122%						
118%	

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REVENUES:

Water Revenue	The estimated amount that will be billed to users of the potable water system of the District based upon average monthly consumption, current utility rates in effect and projected number of users during the fiscal year. The billing is handled by Clay County Utility Authority.

Wastewater Revenue  The estimated amount that will be billed to users of the wastewater system of the District based upon average monthly consumption, current utility rates in effect and projected number of users during the fiscal year.

Reuse Water Revenue The estimated amount that will be billed to users of the reuse water system of the District based upon average monthly consumption, current utility rates in effect and projected number of users during the fiscal year.

Service Charges	Returned checks or credit card transactions.

Debt Capacity Charge A monthly charge established for the purpose of providing sufficient revenues to pay the annual net debt service requirements for the amortization of the District’s special revenue bonds for the construction of the water distribution, wastewater collection and effluent reuse system.

EXPENDITURES:

Administrative:

Engineering	The District's engineering firm, Hadden Engineering, will be providing general engineering services to the District

Arbitrage	The District is required to have an Arbitrage Rebate Calculation on the District’s Series 2016 Utility Refunding Bonds.

Dissemination Agent  The District has contracted with GMS, LLC, to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)- 12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Attorney	The District's legal counsel, Bradley, Garrison & Komando, P.A., will be providing general legal services to the District, including attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc. This expense is shared with the General.

The Crossings at Fleming Island
Community Development District
WATER/SEWER FUND BUDGET
Fiscal Year 2024

Annual Audit	The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District is currently contracted with McDirmit Davis & Company LLC for the audit engagement. This expense is shared with the General Fund and the Golf Course Fund.

Trustee	The fee for the administration of the District’s 2016 Utility Refunding Bonds.

District Management/
Administration Fees  The District receives Management, Accounting and Administrative services from their CDD employed District Manager and Governmental Management Services, LLC. This expense is shared with the General Fund.

Computer Time	The District processes all of its financial activities, including accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services, LLC. This expense is shared with the General Fund.

Postage	This item includes mailing of agenda packages, overnight deliveries, correspondence, etc.

Insurance	The District's General Liability & Public Officials Liability and Property Insurance policies are with Egis Insurance and Risk Advisors. This expense is shared with the General Fund and the Golf Course Fund.

Legal Advertising  The District is required to advertise various notices for monthly Board meetings, public hearings etc with Clay Today.

Office Supplies	Cost of miscellaneous office supplies.

Other Current Charges Bank charges and any other miscellaneous expenses

Water/Wastewater/Reuse:

Service Charges	This represents miscellaneous repairs associated with the Water system operation and maintenance performed by Clay County Utility Authority

Meter Expenses	Cost of a meter being set by Clay County Utility Authority. Purchased Water	Cost of bulk water purchased from Clay County Utility Authority. Treated Wastewater	Cost of treat wastewater by Clay County Utility Authority.
Alternative Water
Supply	$1 surcharge on all active water accounts billed by Clay County Utility Authority for the research of alternative water sources.

Purchased Reclaimed
Water	Cost of bulk reclaimed water purchased from Clay County Utility Authority.

Page 17

Repairs & Maintenance Cost for repairs and maintenance of CDD water related assets.
Electric		Clay Electric Cooperative for service at 4567 Lakeshore Drive East. Black Creek Surcharge	CCUA is collecting a surcharge to fund future costs of the utility with
SJRWMD Black Creek Water Resource Development Project.

Capital Outlay	Includes any miscellaneous water associated capital expenditures

Debt Service

The District issued $24,650,000 of Series 2016 Utility Refunding Bonds. The following is the annual principal and interest expense due on these bonds for the next fiscal year:

Interest Expense – 4/1/24	$376,547.51	
Principal Expense – 10/1/24	$985,000.00	
Interest Expense – 10/1/24	$376,547.51	
Total	$1,738,095.02	

Page 18

Golf Fund

The Crossings at Fleming Island						GOLF FUND	
COMMUNITY DEVELOPMENT DISTRICT						FY2024	

ADOPTED		ACTUAL		TOTAL		APPROVED	
FY2023		THRU		PROJECTED AT		FY2024	
BUDGET		7/31/23		9/30/23		BUDGET	
REVENUES:							
User Fees - Dues	$430,000		$350,889		$430,000		$445,832	
Greens/Cart Fees	$1,492,000		$1,390,665		$1,492,000		$1,596,492	
Tournament Golf Income	$74,681		$0		$74,681		$118,225	
Merchandise/Food/Beverage Sale	$1,775,750		$1,449,171		$1,775,750		$1,865,621	
Rental Revenue	$70,000		$88,331		$70,000		$74,600	
Membership Income - Other Fees	$3,000		$3,801		$3,500		$4,515	
Miscellaneous Income	$60,000		$79,344		$63,000		$71,800	
Initiation Fees	$6,000		$20,500		$6,000		$10,000	
Interest Income/Commissions	$0		$2,914		$2,500		$0	
Sales Tax/Gratuities/Lesson Income	$514,205		$440,408		$514,205		$548,662	

TOTAL REVENUES	$4,425,636		$3,826,023		$4,431,636		$4,735,747	
COST OF GOODS SOLD:							
Cost of Goods Sold	$763,573		$584,990		$763,573		$724,197	

GROSS PROFIT	$3,662,063		$3,241,033		$3,668,063		$4,011,550	

EXPENDITURES:							
Operating Expenses:							
Salaries	$1,549,435		$1,251,978		$1,549,435		$1,661,855	
Commissions & Bonuses	$30,000		$47,430		$34,000		$34,000	
Rental Commissions	$12,500		$8,441		$12,500		$14,000	
Employee Expenses	$313,108		$254,753		$313,108		$332,371	
Employee Uniforms	$5,000		$2,439		$5,000		$3,780	
Travel & Per Diem	$2,000		$4,857		$2,000		$0	
Training	$500		$431		$907		$5,975	
Employee Advertising	$1,000		$907		$1,270		$1,500	
Janitorial Expense/Supplies	$38,400		$27,722		$38,400		$42,650	
Tournaments & Events	$45,500		$25,980		$45,500		$30,392	
Centralized Services	$83,000		$83,943		$83,000		$99,653	
Course & Grounds Maintenance	$51,250		$46,815		$51,250		$55,000	
Repairs - Equipment	$44,000		$24,134		$44,000		$32,549	
Repairs - Buildings	$15,000		$33,551		$15,500		$17,000	
Operating Supplies	$75,000		$75,233		$75,000		$88,175	
Office Supplies	$3,500		$2,879		$3,500		$3,500	
Postage	$500		$1		$500		$500	
Printing & Reproduction	$1,000		$5,371		$5,371		$1,000	
Utility Services	$74,000		$79,673		$74,000		$91,326	
Gas/Oil/Propane	$39,000		$29,895		$39,000		$46,247	
Refuse & Potables	$18,000		$10,115		$18,000		$15,771	
Telephone/T1 Line	$9,050		$6,732		$9,050		$8,990	
Security/Pest Control	$22,000		$22,698		$22,000		$22,500	
Music & Cable Service	$12,000		$6,050		$12,000		$12,000	
Dues and Subscriptions	$7,300		$11,618		$8,400		$9,013	
Chemicals	$71,500		$45,417		$71,500		$78,730	
Fertilizer - Course	$70,000		$42,056		$70,000		$76,640	
Sand, Seed & Dressing	$42,375		$31,495		$42,375		$38,676	
Licenses/Permits	$4,300		$2,301		$4,300		$2,350	
Cash Short/Over	$0		($792)		$0		$0	
Miscellaneous	$4,700		$288		$2,500		$13,700	
Other Services	$8,000		$543		$8,000		$8,000	
Trustee Fees/Bank Charges	$84,000		$93,790		$84,000		$90,997	
Management Fees - Hampton	$86,400		$3,761		$86,400		$86,400	
Rentals & Leases	$235,167		$70,910		$235,167		$257,800	
Lake Maintenance	$30,000		$182,003		$30,000		$30,000	
Insurance	$95,264		$25,000		$95,264		$129,840	
Other Current Charges	$32,000		$97,054		$32,000		$32,000	
District Manager/Administrator	$38,500		$19,930		$38,500		$38,500	
District Attorney	$5,820		$30,231		$5,820		$5,820	
Audit	$2,000		$5,535		$2,000		$2,000	
Non-Recurring/Other/Prior Year	$0		$1,917		$2,660		$0	
Equipment	$0		$2,660		$0		$0	
Sales Tax/Gratuities/Lesson Expense	$514,205		$440,408		$514,205		$548,662	

TOTAL EXPENDITURES	$3,776,274		$3,158,155		$3,787,382		$4,069,862	

							
Net Operating Income:	($114,211)		$82,878		($119,319)		($58,312)	

Non-Operating Expenses:							
Other Income	$0		$0		$0		$0	
Other Expenses	$0		($3,908)		($7,370)		$0	
Principal Expense - 10/1	($445,000)		($370,833)		($445,000)		($475,000)	
Interest Expense - 10/1	($30,360)		($30,360)		($30,360)		($15,675)	
Interest Expense - 4/1	($30,360)		($20,240)		($30,360)		($15,675)	

TOTAL NON-OPERATING	($505,720)		($425,341)		($513,090)		($506,350)	

							
EXCESS REVENUES (EXPENDITURES)	($619,931)		($342,463)		($632,409)		($564,662)	

Page 19

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Page 20

GOLF FUND BUDGET
Fiscal Year 2024

Revenues:

User Fees-Dues:	Patron membership dues for all categories

Green/Cart Fees:	Green and Cart fee revenues

Merchandise/Food/	Golf Shop merchandise sales and all F&B sales (Food, N/A Beverage Sales: Beverage, Beer/Wine, and Liquor)

Rental Revenue:	Room rentals and golf club rentals

Membership Income	Patron Trail Fees, Handicap dues, and Range Dues Other Fees:

Miscellaneous Income:	Cart repair income, Lesson income, Finance charges, and Daily range fees

Expenditures:

Salaries:	Salaried and hourly full time and part time employee’s wages for the Golf Operations, Maintenance, Food and Beverage, and Administrative.

Employee Expenses:	 Payroll expenses (Taxes, Workers Comp, Health Insurance, and 401K) Employee Uniforms:	Staff uniforms for all departments
Travel & Per Diem:	Mileage reimbursement and work related travel Training:	Training seminars for staff.
Janitorial Expense:	Janitorial service

Janitorial Supplies:	Janitorial supplies
Tournament & Events:	Member and Resident events (Trivia Night, Invitational tournament, etc) Centralized Services:	 Marketing association fees (Fl 1st Coast of Golf), Media buys (Golfers Guide),
Email marketing, Newsletter, CSC office to book tee times (shared labor costs) ,
Promotional advertising, Graphic art work, centralized accounting services.

Page 21

The Crossings at Fleming Island Community Development District
GOLF FUND BUDGET
Fiscal Year 2024

Course & Grounds
Maintenance:	Golf course and irrigation repairs

Repairs – Equipment:	Equipment repairs for Golf, F&B, and Maintenance	equipment. Repairs – Buildings:	Repairs to buildings
Operating Supplies:	Supplies for Golf (Tees, Towels, Practice Balls), F&B (Linen, Serving
Equipment, Paper Supplies), Maintenance Supplies

Office Supplies:	Paper, Envelopes, Register Receipts, etc.

Postage:	Stamps

Printing and Reproduction:	Stationary and letterhead Utility Services:	Electric and Water & Sewer
Gas/Oil/Propane:	F&B Propane, Gas, Diesel, and Hydraulic Oil Refuse and Portables:	Waste removal service
Telephone:	Maintenance Internet, telephone and admin telephone Other Contractual Services:	Alarm and Pest Control services, Aerification contractor Music service:	Music system for the clubhouse
Dues and Subscriptions:	Comcast, FSGA handicap dues, PGA dues, etc Chemicals:	Golf course chemicals
Sand, Seed and Dressing:	Over seed, Top dressing, Divot sand, and Mulch Small Tools:	Hedge Trimmers, Weed Eaters, Chain Saws, etc Licenses/Permits:	Food and Beverage licenses, ASCAP, SESAC Bad Debt Expense:	Write off’s for non-recoverable income
Cash Short/Over:	Point of sale drawers balance

Page 22

GOLF FUND BUDGET
Fiscal Year 2024

Trustee Fees/Bank Charges:	Credit card commissions and Trustee charges Fertilizer - Course	Golf course fertilizers
Management Fees	Golf Club management fees (Hampton) (Hampton Golf):

Rentals and Leases:	Cart fleet, Maintenance equipment, Dishwasher, Irrigation computer and Copier Insurance:	Liability and Property insurance
Other Current Charges:	Real Estate taxes District Attorney:	Attorney fees
District Management
/Administration:	District Manager and GMS, LLC fees.

Lake Maintenance:	Treatment of lakes on GC for algae and weeds Audit:	Audit fees

Non-Operating Expenses

Inter-fund Transfer In:	CDD Assessments

Principle Expense:	Golf Bond Principal Payment

Interest Expenses:	Interest on the Golf Bond

Page 23

The Crossings at Fleming Island CDD
Golf Fund FY2023-2027 Budget Five Year Capital Plan

Fiscal Year	Capital Budget

2024	$	250,000	
2025	$	250,000	
2026	$	250,000	
2027	$	250,000	
2028	$	250,000	

Page 24

Swim & Tennis Fund

The Crossings at Fleming Island	SWIM & TENNIS FUND COMMUNITY DEVELOPMENT DISTRICT		FY2024

	ADOPTED FY2023		ACTUAL THRU		TOTAL PROJECTED AT		APPROVED FY2024	
	BUDGET		7/31/23		9/30/23		BUDGET	
REVENUES:								
User Fees	$70,000		$144,524		$165,000		$150,000	
Lesson Income	$190,000		$190,266		$220,000		$230,000	
CDD Lesson Income	$20,000		$23,573		$25,000		$25,000	
Merchandise/Food/Beverage Sale	$135,000		$157,638		$165,000		$185,000	
TOTAL REVENUES		$415,000 			$516,001 			$575,000 			$590,000 	
COST OF GOODS SOLD:								
Cost of Goods Sold	$103,000		$41,335		$129,000		$140,000	
GROSS PROFIT		$312,000 			$474,666 			$446,000 			$450,000 	
EXPENDITURES:								
Operating Expenses:								
Salaries	$841,500		$666,319		$841,500		$892,000	
Employee Expenses	$202,000		$168,058		$202,000		$249,760	
Employee Education and Training	$8,000		$3,862		$8,000		$8,000	
Lessons Paid Out	$190,000		$188,017		$220,000		$230,000	
Promotional Activities	$100,000		$70,018		$100,000		$100,000	
Activities & Events - Tennis	$10,000		$22,639		$25,000		$20,000	
Communications and Freight	$16,500		$18,596		$22,000		$22,000	
Customer Service & Advertising	$8,000		$1,829		$6,000		$6,000	
Other Contractual	$27,500		$24,399		$27,500		$27,500	
Repairs & Maintenance	$65,000		$75,199		$80,000		$80,000	
Operating Supplies	$24,000		$22,532		$24,000		$24,000	
Office Supplies	$22,000		$12,230		$20,000		$22,000	
Utility Services	$130,000		$130,865		$151,000		$160,000	
Gas/Oil/Propane	$42,000		$14,205		$21,000		$26,000	
Chemicals	$62,250		$37,242		$65,000		$85,000	
Licenses/Permits	$6,000		$2,656		$4,000		$4,000	
Bad Debt	$0		$1,457		$1,208		$0	
Cash Short/Over	$0		$196		$20		$0	
Contributions and Donations	$0		$2,205		$2,205		$0	
Trustee Fees	$15,250		$18,059		$25,000		$25,000	
District Manager/Administrator	$33,000		$32,451		$33,000		$42,030	
Insurance	$25,000		$20,596		$25,000		$50,000	
Taxes	$0		$57		$60		$60	
Audit	$3,000		$0		$3,000		$3,000	
TOTAL EXPENDITURES		$1,831,000 		  $1,533,687 			$1,906,493 			$2,076,350 	
Non-Operating Income/Expenses:								
Interfund Transfer In - GF	$1,519,000		$1,265,833		$1,519,000		$1,626,350	
Other Income	$0		($1,354)		$250		$0	
Nonrecurring & Capital Expenses	$0		$0		$0		$0	
TOTAL NON-OPERATING		$1,519,000 		  $1,264,479 			$1,519,250 			$1,626,350 	
EXCESS REVENUES (EXPENDITURES)		$0 			$205,458 			$58,757 			$0 	

Page 25

The Crossings at Fleming Island Community Development District
SWIM & TENNIS FUND BUDGET
Fiscal Year 2024

Revenues:

User Fees	Pass Holder Income, Guest Fees, Lesson Income, Facility Rental, Activity Income and Finance charges

Lesson Income	Revenue generated from Tennis/Pickleball/Swim lessons

CDD Lesson Income	CDD portion of revenue generated from Tennis/Pickleball/Swim
lessons

Merchandise and F&B Sales:	Tennis Merchandise sales and Snack Bar sales (Net of Cost of Goods
Sold)

Expenditures:

Operating Expenses:

Salaries:	Salaried and hourly full time and part time employee’s wages for Aquatics/Lifestyles/Maintenance/Tennis/Pickleball

Employee Expenses:	Payroll expenses (Taxes, Workers Comp, Health Insurance, and 401K)
and uniforms

Employee Education/Training	Aquatic employees mandatory training requirements

Lessons paid out	Revenue generated from Tennis/Pickleball/Swim lessons paid to
employees

Activities & Events	Community events (parades, dive in movies etc…) Activities & Events-Tennis	 Tennis/Pickleball events
Communications and Freight:	Telephone, Internet, Postage Customer service & advertising	Graphic design, accounting, email Other Contractual	Pest Control, Alarm Service, IT Repairs and Maintenance	Equipment repairs and maintenance
Operating Supplies	Janitorial supplies, first aid equipment and misc. supplies Office Supplies	Paper, printer cartridges, receipt paper, etc..
Utility Services:	Electric, Water & Sewer

Page 26

Gas/Oil/Propane:	Propane for the Snack Bar and Waterfront pool heaters

Chemicals:	Pool chemicals

Licenses & Permits:	Licenses and pool permits

Cash Short/Over	 Write off’s for non-recoverable income Trustee/Bank Expenses:	Credit card commissions and bank fees

District Management/	The District receives Management, Accounting and Administrative Administration:	services from their CDD employed District Manager and as part of an
Administrative Agreement with Governmental Management Services, LLC. This expense is shared with the W/S and General fund

Insurance	Liability and property insurance

Audit	Annual Audit fees

Non-Operating Income/Expenses:

Inter-fund Transfer In:	CDD Funds to operate the Swim & Tennis operation, over and above
revenues generated

Page 27

A.

1.

RESOLUTION 2023-03

A RESOLUTION OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024 AND FIXING MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS FOR SAID FISCAL YEAR

WHEREAS, the District Manager has submitted to the Board of Supervisors (the “Board”) a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the “Proposed Budget”), the District did file a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b) and 218.34(3), Florida Statutes; and

WHEREAS, the Board set August 24, 2023, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, Section 190.008(2)(b), Florida Statutes, requires that, prior to October 1, of each year, the Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and

WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each property within the boundaries of the District benefited by the adopted maintenance and capital improvement program of the District, such levy representing the amount of assessments for District purposes necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	Budget

That the Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

That the District Manager’s Proposed Budget, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporation herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2023-2024 and/or revised projections for Fiscal Year 2023-2024.

That the adopted budget, as amended, shall be maintained in the office of the District Manager and the District Recording Secretary and identified as “The Budget for the Crossings at Fleming Island Community Development District for the Fiscal Year Ending September 30, 2024,” as adopted by the Board of Supervisors on August 24, 2023.

SECTION 2.	Appropriations

That there be, and hereby is appropriated out of the revenues of the Crossings at Fleming Island Community Development District, for the fiscal year beginning October 1, 2023, and ending September 30, 2024, the sum of $	 to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	

RESERVE FUND	$	

DEBT SERVICE FUND	$	

Total All Funds	$	

SECTION 3.	Supplemental Appropriations

The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:

Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation
item.

Board may authorize an appropriation from the un-appropriated balance of any fund.

Board may increase any revenue or income budget amount to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the un-appropriated balance.

The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. The District Manager or Treasurer may approve transfers within a program or project. The District Manager or Treasurer must establish administrative procedures which require information on the request forms proving that such transfer requests comply with this section.

SECTION 4.	Maintenance and Benefit Special Assessment Levy

That the 2023 Maintenance and Benefit Special Assessment Levy (the “assessment levy”) for the assessment upon all the property within the boundaries of the District based upon the benefit received, which levy represents the amount of assessments for District purposes necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall the distributed as follows:

General Fund O & M		

Debt Service Fund		

The District Manager shall certify this levy to the County Property Appraiser and Tax Collector, in accordance with the applicable provisions of law, as required by Chapters 170, 190 and 197, of the Statutes.

Introduced, considered favorably, and adopted this 24th day of August 2023.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

By:	 Its: Chairman

Attest:

Secretary

B.

1.

A RESOLUTION ADOPTING THE FINAL WATER AND WASTEWATER ENTERPRISE FUND BUDGET OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024

WHEREAS, the District Manager has heretofore prepared and submitted to the Board for approval the District’s proposed Water and Wastewater Enterprise Fund Budget for the Fiscal Year 2023-2024; and

WHEREAS, a public hearing has been held on this 24th day of August 2023 at which members of general public were accorded the opportunity to speak prior to the adoption of the final Water and Wastewater Enterprise Fund Budget;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

The Water and Wastewater Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Water and Wastewater Enterprise Fund Budget of the District for Fiscal Year 2023-2024.

A verified copy of said final Water and Wastewater Enterprise Fund Budget shall be attached as an exhibit to this Resolution in the District’s “Official Record of Proceedings.”

Introduced, considered favorably, and adopted this 24th day of August 2023.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

By:	 Title: Chairman

Attest:

Secretary

2.

A RESOLUTION ADOPTING THE FINAL GOLF COURSE ENTERPRISE FUND BUDGET OF THE CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024

WHEREAS, the District Manager has heretofore prepared and submitted to the Board for approval the District’s proposed Golf Course Enterprise Fund Budget for the Fiscal Year 2023-2024; and

WHEREAS, a public hearing has been held on this 24th day of August 2023 at which members of the general public were accorded the opportunity to speak prior to the adoption of the final Golf Course Enterprise Fund Budget;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

The Golf Course Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby adopted as the final Golf Course Enterprise Fund Budget of the District for Fiscal Year 2023-2024.

A verified copy of said final Golf Course Enterprise Fund Budget shall be attached as an exhibit to this Resolution in the District’s “Official Record of Proceedings.”

PASSED AND ADOPTED THIS 24th DAY OF AUGUST 2023.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

(Sign)	Chairman

(Print) Secretary

C.

1.

RESOLUTION 2023-06

LEVYING A NON AD VALOREM ASSESSMENT FOR OPERATION AND MAINTENANCE COSTS, WATER MANAGEMENT SYSTEM AND OTHER INFRASTRUCTURE PROJECTS WITHIN THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024

WHEREAS, certain improvements existing within the Crossings at Fleming Island Community Development District and certain costs of operation, repairs, and maintenance are being incurred; and

WHEREAS, the Board of Supervisors of the Crossings at Fleming Island Community Development District finds that the costs of operation, repairs, and maintenance of the District during the fiscal year 2023-2024 will amount to $	; and

WHEREAS, during the fiscal year 2023-2024, The Crossings at Fleming Island Community Development District will be required to pay approximately $	for debt service on the District Special Assessment Refunding Bonds for those facilities constructed to serve property within the District; and

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	That a non ad valorem assessment as provided for in Chapters 190 and 197 Florida Statutes (hereinafter referred to as an “assessment”) is hereby levied on the lands within the District.

SECTION 2.  That the collection and enforcement of the aforesaid assessment shall be at the same time and in like manner as Clay County taxes. All assessments, and those assessments directly collected, shall be subject to the same discounts as Clay County taxes.

SECTION 3.	That the said assessment levy, and the lists of lands included in the District are hereby certified to the Clay County Property Appraiser on Exhibit “A” attached hereto to be extended on the Clay County Tax Roll and shall be collected by the Clay County Tax Collector in the same manner and time as Clay County taxes. The operations and maintenance assessments and debt service assessments associated with the platted lot designated on Exhibit “B”, will be collected directly by the District in accordance with Florida Law. The proceeds there from shall be paid to The Crossings at Fleming Island Community Development District.

BE IT FURTHER RESOLVED, that a copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law.

Introduced, considered favorably, and adopted this 24th day of August 2023.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

By:	 Its: Chairman

Attest:

Secretary

SEVENTH ORDER OF BUSINESS

The Crossings at Fleming Island CDD Fiscal Year 2024 Notice of Meetings

Unless notated otherwise (*), The Crossings at Fleming Island CDD Board of Supervisors meetings will be held on the fourth Thursday of each month at 6:00 p.m. at 2217 Eagle Harbor Parkway, Fleming Island, Florida 32003. Meetings are subject to change.

October 26, 2023
November 16, 2023 (*Third Thursday)
December 21, 2023 (*Third Thursday)
January 25, 2024
February 22, 2024
March 28, 2024
April 25, 2024
May 23, 2024
June 27, 2024
July 25, 2024
August 22, 2024
September 26, 2024

EIGHTH ORDER OF BUSINESS

B.

August2023

The Crossings Community Development District 2105 Harbor Lake Drive
Fleming Island, FL 32003
Attn: Steve Andersen and Courtney Hogge
Re: Landscape Services Report –
August
Steve & Courtney,
Irrigation Maintenance: All Irrigation running three days a week. Flowers are running three days a week.
Fungus/pest/fertilizer applications: Spot herbicide application. Flower fungicide application.
Maintenance: Regular week by week maintenance. Working on Ligustrum Tree cut backs.
Annuals: Summer Annuals maintenance. Fungicide application applied again.

Mulch: N/A.
As always, we are highly dedicated in providing a quality product at Eagle Harbor. We will
continue to enhance the landscaping spaces across the community for all its Members, Residents and Guests to enjoy.
We are extremely proud and feel privileged to supply these services to The Crossing at Fleming Island.

Thank you, Jim Proctor

Tree Amigos
5000 -18 Highway 17 #235 Fleming Island, FL 32003 Office: (904) 778-1030 Fax: (904) 778-1045 WWW.TreeAmigosoutdoor.com

C.

EAGLE HARBOR GOLF CLUB PERFORMANCE REPORT
July 2023

Consolidated	Jul-23	Jul-22	Year to Date	Prior Year 22	
	Actual	Budget	Actual	Actual	Budget	Actual	
Revenue	$ 349,596.38	$ 353,766.41	$ 345,900.68	$ 3,826,022.54	$ 3,608,291.49	$ 3,181,697.56	
COGS	$	67,606.19	$	63,696.32	$	51,437.63	$	584,990.16	$	638,651.77	$	537,711.52	
Expenses	$ 189,167.39	$ 289,345.35	$ 247,497.27	$ 3,158,674.79	$ 3,092,174.37	$ 2,553,808.58	
Admin Expenses	$	86,994.00		na			na	
NOI	$	5,828.80	$	724.74	$	46,965.78	$	82,357.59	$	(122,534.65)	$	90,177.46	

Notes	
Golf	Jul-23	Jul-22	Year to Date	Prior Year 22	
	Actual	Budget	Actual	Actual	Budget	Actual	
Revenue	$ 212,639.37	$ 184,349.96	$ 206,914.23	$ 2,043,470.56	$ 1,874,664.40	$ 1,898,812.84	
COGS	$	26,228.43	$	21,072.58	$	12,411.18	$	158,387.87	$	198,798.39	$	129,760.47	
Course Maint.	$	55,979.56	$	67,759.36	$	59,450.38	$	55,979.56	$	67,759.36	$	666,098.97	
Golf Expenses	$	51,945.34	$	45,440.86	$	45,887.95	$	510,567.83	$	480,315.09	$	460,730.49	
NOI	$	78,486.04	$	50,077.16	$	89,164.72	$ 1,318,535.30	$ 1,127,791.56	$	642,222.91	
							
Golf Rounds(Total)	3,729		4300	37,228		37,974	
Golf Rnds(outside/member)	2653/1184		2750/1185	31300/13380		26593/11381	
Membership	130		133				
							
Talons	Jul-23	Jul-22	Year to Date	Prior Year 22	
	Actual	Budget	Actual	Actual	Budget	Actual	
							
Total FB Revenue	$ 136,522.45	$ 126,566.03	$ 138,905.25	$ 1,338,502.87	$ 1,305,122.92	$ 1,282,069.70	
COGS	$	41,377.76	$	42,623.74	$  39,026.45	$	426,602.29	$	439,853.38	$	407,951.05	
FB Expenses	$	81,242.49	$	64,447.71	$  71,030.72	$	821,863.33	$	697,377.15	$	703,864.18	
NOI	$	13,902.20	$	19,494.58	$  28,848.08	$	90,037.25	$	167,892.39	$	170,254.47	

D.

Eagle Harbor Facility Report August 2023
Amenity Centers:
Swim Park
Operations are normal.

Tennis/Pickleball Center
Storage shed was installed at Pickleball courts
Storage shed is being replaced at Tennis Center

Waterfront Park
Have major structural issue on family pool. Pool can be operated safely and have contacted commercial pool contractors for repairs

Creekside
Operations are normal.
Parking is now by permit only
Key fob system will be online by September

Golf Course
Operations are normal.
Geese roundup by USDA is complete and was successful with 68 geese removed.
On course bathrooms are being renovated

Talons
Operations are normal
New HVAC system installed upstairs

Common Areas & Retention Ponds:

All lakes have been treated and inspected by the Lake Doctors.

Misc:
Answered numerous phone calls, emails and visits from residents, contractors, vendors and other persons with inquiries. The subjects included, CCUA billing and repairs, golf course maintenance, easement encroachments, nutria, alligators, lake maintenance, FEMA, directions, repairs, drainage (both County and CDD owned), dead trees, vandalism, security, etc
Continue to work with SJRWMD drainage issue in Eagle Nest.