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

May 16, 2024
Board of Supervisors
The Crossings at Fleming Island Community Development District
Call In #: 1-877-304-9269; Code 4790050
Dear Board Members:

Audit Committee and Board of Supervisors meetings for The Crossings at Fleming Island Community Development District are scheduled for Thursday, May 23, 2024 at 6:00 p.m. at 2217 Eagle Harbor Parkway, Fleming Island, Florida 32003.

Following are the agendas for the meetings:

Audit Committee Meeting

Call to Order

Review and Ranking of Audit Proposals

Other Business

Adjournment

Board of Supervisors Meeting

Roll Call

Pledge of Allegiance

Public Comment

Approval of Consent Agenda
Minutes of the March 28, 2024 Audit Committee and Regular Board of Supervisors Meetings
Financial Statements

Check Registers
March

April

Acceptance of the Audit Committee’s Recommendation

Consideration of Resolution 2024-03, Confirming Use of the Clay County Supervisor of Elections to Conduct the District’s 2024 Election of Supervisors

Consideration of Resolution 2024-04, Approving the Proposed Budget for Fiscal Year 2025 and Setting a Public Hearing Date for Adoption
Management Team Reports
District Counsel

Tree Amigos – Report

Hampton Golf

District Manager & Operations
Operations Report

Report on the Number of Registered Voters (7,209)

Reminder of Qualifying Period for the 2024 General Election (noon June 10th – noon June 14th)

Supervisors’ Requests and Audience Comments
Next Scheduled Meeting – June 27, 2024 at 6:00 p.m. at 2217 Eagle Harbor Parkway
Adjournment

2

SECOND ORDER OF BUSINESS

The Crossings at Fleming Island Community Development District	
Auditor Selection Evaluation Criteria	

	Ability of Personnel	Proposer's Experience	Understanding of
Scope of Work	Ability to Furnish the
Required Services	Price		
	(e.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)	(e.g., past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character; integrity; reputation of respondent, etc.)	

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.	
Extent to which the proposal demonstrates the adequacy of proposer's financial resources and stability as a business entity necessary to complete the services required (e.g., the existence of any natural disaster plan for business operations).	

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to services.	

Point Total	
Proposer	20	20	20	20	20	100	

Berger, Toombs							

Grau & Associates							

McDirmit Davis							

THE CROSSINGS AT FLEMING ISLAND
COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

May 9, 2024
TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-36
Peer Review Letter	37
Instructions to Proposers	38-39
Evaluation Criteria	40

May 9, 2024

The Crossings at Fleming Island Community Development District Governmental Management Services
475 West Town Place, Suite 114 St. Augustine
Dear District Manager:

Thank you very much for the opportunity to present our professional credentials to provide audit services for The Crossings at Fleming Island Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for The Crossings at Fleming Island Community Development District. We will provide you with top quality, responsive service.

Experience
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications 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 the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

- 1 -
The Crossings at Fleming Island Community Development District May 9, 2024
Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.
You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to The Crossings at Fleming Island Community Development District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

- 2 -
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	6	
Managers (2 CPA’s)	2	
Senior/Supervisor Accountants (3 CPA’s)	3	
Staff Accountants (2 CPA)	11	
Computer Specialist	1	
Paraprofessional	7	
Administrative	 5	
Total – all personnel	35	

Following is a brief description of each employee classification:
Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.
Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.
Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of The Crossings at Fleming Island Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:
AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.
On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.
Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.
Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:
Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue’s excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.
GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act,
Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has
passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.
Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.
Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.
The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:
Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.
We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.
The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.
As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.
We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Terracina Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management
(561) 630-4922	(954) 753-5841

The Reserve Community Development District	Clearwater Cay Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development	Beacon Lakes Community District		Development District

Alta Lakes Community Development	Beaumont Community Development District		District

Amelia Concourse Community	Bella Collina Community Development
Development District	District

Amelia Walk Communnity	Bonnet Creek Community
Development District	Development District

Aqua One Community Development	Buckeye Park Community District		Development District

Arborwood Community Development	Candler Hills East Community District		Development District

Arlington Ridge Community	Cedar Hammock Community
Development District	Development District

Bartram Springs Community	Central Lake Community
Development District	Development District

Baytree Community Development	Channing Park Community
District	Development District

Cheval West Community	Evergreen Community Development
Development District	District

Coconut Cay Community	Forest Brooke Community Development District		Development District

Colonial Country Club Community	Gateway Services Community
Development District	Development District

Connerton West Community	Gramercy Farms Community
Development District	Development District

Copperstone Community	Greenway Improvement District Development District

Creekside @ Twin Creeks Community	Greyhawk Landing Community Development District		Development District

Deer Run Community Development	Griffin Lakes Community Development District		District

Dowden West Community	Habitat Community Development
Development District	District

DP1 Community Development	Harbor Bay Community Development
District	District

Eagle Point Community Development	Harbourage at Braden River District		Community Development District

East Nassau Stewardship District	Harmony Community Development
District
Eastlake Oaks Community
Development District	Harmony West Community Development District
Easton Park Community Development
District	Harrison Ranch Community
Development District
Estancia @ Wiregrass Community
Development District	Hawkstone Community Development District

Heritage Harbor Community	Madeira Community Development
Development District	District

Heritage Isles Community	Marhsall Creek Community
Development District	Development District

Heritage Lake Park Community	Meadow Pointe IV Community
Development District	Development District

Heritage Landing Community	Meadow View at Twin Creek
Development District	Community Development District

Heritage Palms Community	Mediterra North Community
Development District	Development District

Heron Isles Community	Midtown Miami Community
Development District	Development District

Heron Isles Community Development	Mira Lago West Community District		Development District

Highland Meadows II Community	Montecito Community
Development District	Development District

Julington Creek Community	Narcoossee Community
Development District	Development District

Laguna Lakes Community	Naturewalk Community
Development District	Development District

Lake Bernadette Community	New Port Tampa Bay Community
Development District	Development District

Lakeside Plantation Community	Overoaks Community Development
Development District	District

Landings at Miami Community	Panther Trace II Community
Development District	Development District

Legends Bay Community	Paseo Community Development
Development District	District

Lexington Oaks Community	Pine Ridge Plantation Community
Development District	Development District

Live Oak No. 2 Community	Piney Z Community Development
Development District	District
Poinciana Community	Sampson Creek Community
Development District	Development District

Poinciana West Community	San Simeon Community
Development District	Development District

Port of the Islands Community	Six Mile Creek Community
Development District	Development District

Portofino Isles Community	South Village Community
Development District	Development District

Quarry Community Development	Southern Hills Plantation I
District	Community Development District

Renaissance Commons Community	Southern Hills Plantation III Development District		Community Development District

Reserve Community	South Fork Community
Development District	Development District

Reserve #2 Community	St. John's Forest Community
Development District	Development District

River Glen Community	Stoneybrook South Community
Development District	Development District

River Hall Community	Stoneybrook South at ChampionsGate
Development District	Community Development District

River Place on the St. Lucie	Stoneybrook West Community
Community Development District	Development District

Rivers Edge Community	Tern Bay Community
Development District	Development District

Riverwood Community	Terracina Community Development
Development District	District

Riverwood Estates Community	Tison's Landing Community
Development District	Development District

Rolling Hills Community	TPOST Community Development
Development District	District

Rolling Oaks Community Development District

Triple Creek Community	Vizcaya in Kendall
Development District	Development District

TSR Community Development	Waterset North Community
District	Development District

Turnbull Creek Community	Westside Community Development
Development District	District

Twin Creeks North Community	WildBlue Community Development
Development District	District

Urban Orlando Community	Willow Creek Community
Development District	Development District

Verano #2 Community	Willow Hammock Community
Development District	Development District

Viera East Community	Winston Trails Community
Development District	Development District

VillaMar Community	Zephyr Ridge Community
Development District	Development District

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida
Viera Stewardship District
Office of the Medical Examiner, District 19
Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District.
Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach
Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District
St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution
FEE SCHEDULE

We propose the fee for our audit services described below to be $12,250 for the years ended September 30, 2024 and 2025, $12,900 for the year ended September 30, 2026, and $13,300 for the years ended September 30, 2027 and 2028. The fee is contingent upon the financial records and accounting systems of The Crossings at Fleming Island Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.
SCOPE OF WORK TO BE PERFORMED
If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of The Crossings at Fleming Island Community Development District as of September 30, 2024, 2025, 2026, 2027, and 2028. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

J. W. Gaines, CPA, CITP
Director – 44 years

Education
Stetson University, B.B.A. – Accounting
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 – 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present
Professional Experience
Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976
State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

David S. McGuire, CPA, CITP
Director – 36 years experience

Education
University of Central Florida, B.A. – Accounting
Barry University – Master of Professional Accountancy
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017)
St. Lucie District School Board Superintendent Search Committee (2013 – present)
Board Member – Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as
follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Matthew Gonano, CPA
Director – 13 years total experience

Education
University of North Florida, B.B.A. – Accounting
University of Alicante, Spain – International Business
Florida Atlantic University – Masters of Accounting
Professional Affiliations/Community Service
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

David F. Haughton, CPA
Accounting and Audit Manager – 33 years

Education
Stetson University, B.B.A. – Accounting
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review – 1997 FICPA Course on State and Local Governments in Florida
Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities.
Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
	During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours
bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Paul Daly
Staff Accountant – 11 years

Education
Florida Atlantic University, B.S. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Melissa Marlin, CPA
Senior Staff Accountant – 9 years

Education
Indian River State College, A.A. – Accounting
Florida Atlantic University, B.B.A. – Accounting
Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Bryan Snyder
Staff Accountant – 8 years

Education
Florida Atlantic University, B.B.A. – Accounting
Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Maritza Stonebraker, CPA
Senior Accountant – 7 years

Education
Indian River State College, B.S. – Accounting
Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Jonathan Herman, CPA
Senior Staff Accountant – 9 years

Education
University of Central Florida, B.S. – Accounting
Florida Atlantic University, MACC
Professional Experience
Accounting graduate with nine years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Sean Stanton, CPA
Staff Accountant – 5 years

Education
University of South Florida, B.S. – Accounting
Florida Atlantic University, M.B.A. – Accounting
Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Tifanee Terrell
Staff Accountant – 3 years

Education
Florida Atlantic University, M.A.C.C. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Terrell is currently studying to pass the CPA exam.

Dylan Dixon
Staff Accountant – 1 year

Education
Indian River State College, B.S. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Brennen Moore
Staff Accountant

Education
Indian River State College, B.S. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Jordan Wood
Staff Accountant – 1 year

Education
Indian River State College, A.A. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Wood is currently enrolled at Indian River State College to complete her bachelor’s degree.
Ms. Wood participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Wood is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Katie Gifford
Staff Accountant

Education
Indian River State College, B.S. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Rayna Zicari
Staff Accountant

Education
Stetson University, B.B.A. – Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Zicari is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
Annual Audit Services for Fiscal Year 2024
Clay County, Florida
INSTRUCTIONS TO PROPOSE

SECTION 1. DUE DATE. An electronic copy of the proposal must be received no later than 5:00 p.m. on Thursday, May 9th at the email address of the District’s Recording Secretary, Courtney Hogge, chogge@gmsnf.com.
SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules, and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.
SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit one electronic copy of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall include the subject line, “Auditing Services – The Crossings at Fleming Island Community Development District”.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.
SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a wavier of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.
SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed: list years of experience in present position for each party listed and years of related experience.
Describe proposed staffing levels, including resumes with applicable certifications.
Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The lump sum cost of the provision of the services under the proposal.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed project plans and specifications or other contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid plans, specifications or contract documents.
SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.
THE CROSSINGS AT FLEMING ISLAND CDD AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, or respondent, etc.)
Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required. (E.g., the existence of any natural disaster plan for business operations)

Price.	(20 Points)

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

Proposal to Provide Financial Auditing Services:
CROSSINGS AT FLEMING ISLAND
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: May 9, 2024 3:00PM
Submitted to:
Crossings at Fleming Island Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092
Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

May 9, 2024

Crossings at Fleming Island Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Crossings at Fleming Island Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.
Why Grau & Associates:
Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.
Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.
Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

11
Professional Staff

2
Administrative Professionals
9/14
Employees are CPAS

Year founded

Services Provided

297
Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate
⇒ External quality review program: consistently receives a pass
⇒ Internal: ongoing monitoring to maintain
quality

AICPA | FICPA | GFOA | FASD | FGFOA
PA	♦-AICPA	Peer Review
Flo d IMllluteof mlf	Puollc Acc:ounranl

FICPA Peer Review Program
dmimslered m Florida
bv The Florida Ins lute of CPAs

AICPA Peer Review Program
Administered in Florida by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 594791

1.19 S Monroe Stteet, Suite 121 I Tallahassee, Fl 323011850.Zl  ,2727, in Florida I www.litpa.org

Firm & Staff Experience

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 48 hours; Accounting, Auditing and Other: 33 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Advisory Consultant
An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

CITP Partner

Your Successful Audit
Engagement Partner

Audit Senior
Audit Manager

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.
The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.
Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.
Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

Professional Associations/Memberships
St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)
David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District
Boca Raton Airport Authority	Old Plantation Water Control District
Broward Education Foundation	Pinetree Water Control District
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District
City of Lauderhill GERS	South Trail Fire Protection & Rescue District
City of Parkland Police Pension Fund	Town of Haverhill
City of Sunrise GERS	Town of Hypoluxo
Coquina Water Control District	Town of Hillsboro Beach
Central County Water Control District	Town of Lantana
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park	Town of Pembroke Park
Coquina Water Control District	Village of Wellington East Central Regional Wastewater Treatment Facl.	Village of Golf
East Naples Fire Control & Rescue District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	48
Accounting, Auditing and Other	33
Total Hours	81 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$25,000	
2025	$25,200	
2026	$25,400	
2027	$25,600	
2028	$25,800	
TOTAL (2024-2028)	$127,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	5	3	328		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

Current Arbitrage Calculations

We look forward to providing Crossings at Fleming Island Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Proposal to Provide Auditing Services
The Crossings at Fleming Island Community Development District
For the Fiscal Year Ending September 30, 2024
With an Option for Four Additional Annual Renewals

Submitted by:

934 North Magnolia Avenue Suite 100
Orlando, Florida 32803
(407) 843-5406

CONTACT: Tamara Campbell, C.P.A.
tcampbell@mcdirmitdavis.com
www.mcdirmitdavis.com
Proposal for Audit Services to
The Crossings at Fleming Island Community Development District
Table of Contents

		Page	
Letter of Interest	1	
Company Background	3	
Peer Review Letter	8	
Audit Personnel Experience	10	
References	13	
Service Approach	15	
Cost Proposal	17	

Letter of Interest

May 7, 2024

Steven Andersen, District Manager
The Crossings at Fleming Island Community Development District
934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
407-843-5406
www.mcdirmitdavis.com

Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of The Crossings at Fleming Island Community Development District. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references.
It is our understanding that we will provide the following services:

Financial audit of the basic financial statements of The Crossings at Fleming Island Community Development District for the fiscal year ending September 30, 2024 with an option for four additional annual renewals.
We will commit to maintain staff required to conclude the audits within the time constraints indicated in the RFP.
The audit will be performed in accordance with generally accepted auditing standards, Governmental Auditing Standards and the Rules of the Auditor General of the State of Florida.

We believe we are the best-qualified firm to perform the engagement for the following reasons:

We presently audit over forty Community Development Districts, fourteen municipalities and one special water district and have an excellent working knowledge of generally accepted accounting principles related to governmental entities.
We assist in the preparation of the financial statements for most of these governmental entities.
We have assisted nine municipalities in receiving the GFOA "Certificate of Achievement for Excellence in Financial Reporting". Most of these municipalities have been receiving the “Certificate of Achievement” between ten and twenty years. Tamara Campbell is active as a national review team member of the GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program. As a review team member, Ms. Campbell reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA's prestigious award. Participating as a review team member, Ms. Campbell has demonstrated her expertise in governmental accounting and auditing.
We have strong information technology ability and will input the District’s general ledger balances into our ProSystem fx Engagement software and perform a virtually “paperless” audit. The District’s Financial Statements are linked to the general ledger; therefore, the likelihood of errors on the financial statements is reduced.
We have recent and continuous experience and have devoted a great deal of our continuing education to the governmental auditing and accounting field. Our firm meets the independence and education requirements of the Government Auditing Standards issued by the Comptroller General of the United States. Our firm is independent of The Crossings at Fleming Island Community Development District as defined by Government Auditing Standards.

the trusted partner
	We are members of the American and Florida Institutes of Certified Public Accountants and an Associate member of the Governmental Finance Officers Association. Our firm is active in governmental organizations throughout Central Florida and serves on governmental committees of the Florida Institute of CPA's.
	We are a local firm with personnel committed to quality and professional performance, accustomed to providing a high level of client satisfaction. We believe that our firm is part of a team effort to assist the District in developing the best financial reporting possible.
	We have a history of continuity of personnel assigned to the engagement. Our single office firm and low personnel turnover assures uninterrupted services from our partners and staff. We have a staff of 28 people and 8 of those are governmental audit staff.
McDirmit Davis, LLC has not colluded with any of the Proposers, and we have not defaulted on any previous contract, and are not in arrears on any previous or existing contract and are properly licensed.

Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs.
Ms. Tamara Campbell, partner, is authorized to represent the firm and may be contacted at 934 North Magnolia Avenue, Suite 100, Orlando, Florida 32803, or phone (407) 843-5406.
We would consider it a privilege to continue to serve as independent auditors for The Crossings at Fleming Island Community Development District.
Sincerely,

McDirmit Davis, LLC

Tamara Campbell, CPA

Company Background
MCDIRMIT DAVIS AT GLANCE

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Established 1984
* Ranked Top 10 in Central Florida

'	Over 100 years of combined experience

MEMBERSHIPS

About Us:
McDirmit Davis, LLC was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners and managers have over 100 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal.
When considering whether to hire our firm, you will find that McDirmit Davis can be differentiated from our competitors in several areas, such as:

Local, Experienced and Involved Partners: Our partners and managers have over 100 years of combined experience in public accounting. Tammy has over eighteen (18) years of governmental accounting and auditing experience, including municipalities, airport authorities and over 40 community development districts.

Commitment to Quality: McDirmit Davis has received a “pass” audit opinion by our peer reviewers regarding our firm’s Quality Control Standards.

Timely Audits: Our commitment is to meet all audit deadlines, all of our audits have been performed according to agreed audit schedules.

Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. A list of all governmental clients audited by us for the fiscal years 2018-2022 is as follows:

Over Forty Community Development Districts
City of Belle Isle, Florida ^*	•	City of Orange City, Florida^*
City of Clermont, Florida ^*	•	City of Tavares, Florida^*
City of Fruitland Park, Florida^	•	City of Umatilla, Florida^*
City of Inverness, Florida^	•	Homosassa Special Water^
City of Lake Mary, Florida^*	•	Sun’n Lake of Sebring Improvement District^
City of Longwood, Florida^*	•	Town of Montverde, Florida^
City of Mascotte, Florida^	•	Town of Windermere, Florida^
City of Minneola, Florida^

^These entities are presently clients of McDirmit Davis, LLC
*These entities participate in the Certificate of Achievement for Excellence in Financial Reporting program.

General Information about McDirmit Davis
License to Practice in Florida
Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. We can provide a copy of actual license, if requested.
Independence
McDirmit Davis, LLC is independent of the District as defined by auditing standards contained in Government Auditing Standards.
Governmental Audit Quality Center
McDirmit Davis, LLC is a member of the AICPA’s Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector.
External Quality Control Review
Our Firm understands the importance of developing a formal quality control program, and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm. Our firm has had seven peer reviews performed by the American Institute of Certified Public Accountants. Each peer review has included a review of a local governmental entity.
On our most recent peer review performed in 2023, we received a peer review rating of “pass”, which is the highest rating that a firm can receive under the revised peer review standards. We have never been subject to any litigation or disciplinary actions by a client, the State or any professional organization for substandard field work. A copy of our firm’s most recent peer review report follows this section. These peer reviews included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. We have never withdrawn from an engagement prior to the agreed expiration date.

Size and Organization
McDirmit Davis LLC has 28 employees, the total number of governmental audit staff is 8; the professional staff of our firm has been conducting governmental audits in the Central Florida area for the past thirty years. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants.
Our experience in governmental auditing has led to the development of efficient procedures that provide various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice.

Below is a listing of the type of other services that we have provided to governmental clients:

Assistance in preparation of Comprehensive Annual Financial Reports for recognition by the Government Finance Officers Certificate of Achievement Program.
Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt bonds.
Assistance on early implementation of new GASB Statements.
Assistance in compiling historical financial data for first-time submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting.
Detailed internal control studies and evaluations of accounting systems.

Engagement Team
The following table lists the names of firm accounting personnel assigned to the audit:

Name	Audit Role

Tamara Campbell, CPA	Engagement Partner

Carlos Vidal, CPA	Engagement Manager

Anthony Zelaya	Engagement Senior

All of the above people have considerable experience on governmental audit engagements. All supervisory personnel assigned to the audit, are Certified Public Accountants. The engagement partner and audit senior will be assigned to audit on a full-time basis. In addition to the partner and managers, McDirmit Davis will utilize various audit senior and staff members for audit fieldwork.

Continuing Education
McDirmit Davis, LLC is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for each staff member.
Our governmental audit staff complies with the continuing education requirements of the State of Florida, the Governmental Accountability Office (GAO), and Governmental Auditing Standards (Yellow Book). Therefore at least 24 hours during a 2- year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they attend each year the Florida Governmental Financial Officer’s Association Annual Conference which provides 22 hours of training in governmental accounting and auditing.

As a result of our governmental experience, our staff has taught classes or lectured on various topics. We offer "in-house" education courses for our staff, which at times, our clients have attended. In addition, we are available to teach seminars for the benefit of the District's accounting staff.

Information Technology
Our firm has one dedicated Information Technology specialist who has several years’ experience in setting up and administering computer systems and networks of all sizes. In addition, all governmental audit personnel are experienced with various governmental software programs. We utilize automated, paperless auditing software which stores all trial balances and audit workpapers electronically. We also use Data Analysis Software, which enables us to obtain 100% of selected data and test “through your computer system.”

One of the services we provide our clients is CLIENT PORTAL. This is a convenient online storage space in which files can be effortlessly uploaded, downloaded, stored and shared in a safe and secure environment.
Records Retention
Our firm maintains records in accordance with local, state, and Federal Public Records Retention Requirements.
Federal or State Reviews
Any Federal or State desk review has resulted in no findings and we have never undergone a Federal or State field audit.

Peer Review Letter
(@
PRIDA, GUCDA & PEREZ, P.A.
CERT!FIED PUBLIC ACCOUNTANTS
2504 W. KATHLEEN STREET
TAMPA, FLORIDA 33607
TELEPHONE: [813) 226·6091
FAX: 1813) 229•7754

Report on the Firm's System of Quality Control

December 7, 2023

To the partners of McDirmit Davis, LLC And the Peer Review Committee of the
Florida Institute of Certified Public Accountants

We have reviewed the system of qua I ity control for the accounting and auditing practice of McDinnit Davis, LLC (the firm) in effect for the year ended June 30, 2023. Our peer review was conducted in accordance with the Standards for Perfo1ming and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The firm is responsible for designing and complying with a system of quality control to provide the finn with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements perfonned under Government Auditing Standards
including a compliance audit under the Single Audit Act, and an audit of an employee benefit plan.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the finn, if applicable, in detennining the nature and extent of our procedures.

MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBL..IC ACCOUNTANTS MEMBER FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Opinion

In our opinion, the system of quality control for the accounting and auditing practice ofMcDinnit Davis, LLC in effect for the year ended June 30, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with dejiciency(ies), or fail. McDirmit Davis, LLC has received a peer review rating of pass.

Prida Guida & Perez, P.A.

PR1DA, GUIDA & PEREZ, P.A.

Audit Personnel Experience

Tammy Campbell, CPA
Partner
Education, Certifications, and Licenses
B.S. Degree in Accounting, University of Central Florida
Masters in Taxation, University of Central Florida
CPA, Certified Public Accountant - Florida

Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Reviewer for GFOA’s “Certificate of Achievement for Excellence in Financial Reporting” program
Member of the Orange County School Board Audit Advisory Committee
Continuing Professional Education
Tammy has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards (the “Yellow Book”). CPE included classes on Single Audits, the Yellow Book, and changes in governmental accounting principles, such as GASBS 67 and 68 on pension plans.

Experience
Tammy has 19 years of governmental accounting and auditing experience, including municipalities and special districts.
Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements.
Tammy has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)
Over 50 Community Development Districts	•	City of Ocoee
City of Belle Isle	•	City of Orange City
City of Clermont	•	City of Oviedo
City of Inverness	•	City of Tavares
City of Lake Mary	•	City of Umatilla
City of Longwood	•	Homosassa Water District
City of Mascotte

Carlos Vidal, CPA
Audit Manager

Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Bachelor of Science in Finance, University of Central Florida
Master of Science in Accounting, University of Central Florida
CPA, Certified Public Accountant - Florida
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Affordable Housing Association of Certified Public Accountants (AHACPA)
Continuing Professional Education
Carlos has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards.

Experience
Carlos has 7 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities, and HUD property entities.

Governmental Audit Experience (Past 5 years)
Various Community Development Districts
City of Belle Isle	•	City of Tavares
City of Lake Helen	•	City of Winter Springs
City of Longwood

Anthony Zelaya
Audit Senior

Education, Certifications, and Licenses
Bachelor of Science in Accounting, University of Central Florida
Associate of Arts in General Studies, Valencia College
Associate of Science in Restaurant Management, Valencia College
Affiliations and Community Involvement
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Continuing Professional Education
Anthony has completed over 40 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past two years and meets the requirements of Governmental Auditing Standards.
Experience
Anthony has 3 years of governmental accounting and auditing experience.
He has significant experience in the audits of governmental and not-for-profit entities
Anthony has worked with all municipalities in the ACFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement.

Governmental Audit Experience (Past 5 years)
Various Community Development Districts
City of Clermont	•	City of Mascotte
City of Fruitland Park	•	City of Minneola
City of Inverness	•	City of Orange City
City of Lake Mary	•	City of Tavares
City of Longwood	•	City of Umatilla

References of Governmental Accounting Experience

Principal Client Contact	Scope of Work	Years	
			
Sun’n Lake of Sebring Improvement District			
Ms. Coral Benka, Finance Director
5306 Sun’n Lake Blvd. Sebring, FL 33872 cbenka@snldistrict.org	Annual Financial & Compliance Audit and preparation of Financials	2011 to Present	
Town of Kindred Community Development District			
Ms. Kaitlyn Gallant Rizzetta and Company
Manager, District Accounting Services

3434 Colwell Ave.
Suite 200
Tampa, Florida 33614 kgallant@rizzetta.com	Annual Financial & Compliance Audit and preparation of Financials	2016 to Present	
Meadow Pointe II Community Development District			
Ms. Erika Wilson Inframark Accountant

210 N. University Drive Suite 702
Coral Springs, Florida 33071 erika.wilson@inframark.com	Annual Financial & Compliance Audit and preparation of Financials	2012 to Present	
Toscana Isles Community Development District			
Mr. Jeffrey Pinder
Wrathell Hunt and Associates Controller
2300 Glades Road Suite 410W
Boca Raton, Florida 33431 pinderj@whhassociates.com	Annual Financial & Compliance Audit and preparation of Financials	2015 to Present	
Homosassa Special Water District			
Ms. Jenn Roberts, Manager

7922 W. Grover Cleveland Blvd. Homosassa, FL 34448 jroberts@homosassawater.com	Annual Financial & Compliance Audit and preparation of Financials	2007 to Present	
List of 2022 Community Development District Audits:
Community Development District	County
Beach Road Golf Estates Community Development District	Lee
Beacon Lakes Community Development District	Miami-Dade
Belmont Community Development District	Hillsborough
Bexley Community Development District	Pasco
Celebration Community Development District	Osceola
Chapel Crossings Community Development District	Pasco
Concorde Station Community Development District	Pasco
Concorde Estates Community Development District	Osceola
Dovera Community Development District	Seminole
Enterprise Community Development District	Osceola
Fiddler’s Creek Community Development District #1	Collier
Heritage Isle at Viera Community Development District	Brevard
Hidden Creek North Community Development District	Hillsborough
Hills of Minneola Community Development District	Lake
Holly Hill Road East Community Development District	Polk
Long Lake Reserve Community Development District	Pasco
Meadow Pointe II Community Development District	Pasco
Mediterra Community Development District	Collier
Mirabella Community Development District	Hillsborough
Osceola Village Center Community Development District	Osceola
Panther Trails Community Development District	Hillsborough
Scenic Highway Community Development District	Polk
Southaven Community Development District	St. Johns
Southern Hills Plantation II Community Development District	Hernando
Spring Ridge Community Development District	Hernando
Summer Woods Community Development District	Manatee
Summerstone Community Development District	Pasco
Suncoast Community Development District	Pasco
Sweetwater Creek Community Development District	St. Johns
The Crossings at Fleming Island Community Development District	Clay
The Woodlands Community Development District	North Port
Toscana Isles Community Development District	Sarasota
Town of Kindred Community Development District	Osceola
Towne Park Community Development District	Polk
Trevesta Community Development District	Manatee
Trout Creek Community Development District	St. Johns
University Square Community Development District	Lee
University Village Community Development District	Lee
Valencia Water Control District	Orange
Watergrass II Community Development District	Pasco
Westridge Community Development District	Polk
Westside Haines City Community Development District	Polk
Willow Walk Community Development District	Manatee

Service Approach

Service Approach
Our audit will be segmented as follows:

Phase 1:Audit Planning
Phase 2:Evaluation and Testing of Internal Controls Phase 3:Substantive Testing
Phase 4:Reporting

Phase 1: Audit Planning
Preliminary planning includes deciding on an overall strategy for the audit, obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, and deciding on the overall timing of the engagement. We will also begin to assemble our “permanent file,” which consists of copies of organizational charts, District manuals, documents, and financial and other management systems.
We will meet with staff of the District to obtain an understanding of the
flow of transactions through your accounting system. This includes understanding your computer environment in order to comply with the requirements of AU-C 300, Planning an Audit. We will also gather information to identify fraud risks as required by AU-C 240 Consideration of Fraud in a Financial Statement Audit.
We will also perform preliminary analytical procedures and compare trends for the current and at least the two previous years for unusual fluctuations. This will include review of both budget and actual amounts.
During this planning phase, we will ask management and staff at the District to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the District with a list of all schedules to be prepared by the District.

Phase 2: Evaluation and Testing of Internal Controls and Compliance
During Phase 2, we will evaluate your control policies and procedures to determine if they are functioning properly in significant transaction classes. To gain an understanding of the procedures in place, and current internal control structure, we typically conduct interviews with staff and management involved in the specific transaction class to be tested. We then perform tests of these controls to determine with reasonable assurance that control procedures are functioning as planned and whether further testing will be needed.
As part of our tests of controls, we will include tests of compliance with applicable ordinances, and state and federal laws and regulations. In order to determine which ordinances, laws and regulations to test for compliance, we start by reviewing the FICPA Practice Aid Compliance Auditing in Florida. We then evaluate which ordinances, laws and regulations have a direct and material effect on the determination of financial statement amounts. Sample sizes are determined based upon our assessment of control risk and may be judgmental, random, or stratified, depending on the attributes of the population being tested. We will select samples from the significant transaction classes and trace from original documents through the computer system to the general ledger through the use of Data Analysis Software.

Service Approach - Continued
Phase 2: Evaluation and Testing of Internal Controls and Compliance - Continued
Our control testing includes obtaining an understanding of the computer software used by the District, and tracing sample selections through the system to determine the desired outcomes are being achieved. Our testing of Information Technology includes inquiries of appropriate personnel regarding data backups and access to District files.
After controls have been documented, evaluated and tested, we will finalize the District’s audit plan. Audit programs will be tailored to fit the specifics of the District’s accounting systems.
Phase 3: Substantive Testing
Our year-end fieldwork will focus on verifying balances in accounts. For example, we will confirm cash balances, as well as debt balances with financial institutions. In addition to obtaining audit confirmations, representation letters and attorney letters, we will perform tests on account balances using analytical procedures, recalculation and verification.
Our firm uses ProSystem fx Engagement electronic audit software which may allow us to interface with your accounting system and reduce the time required to transfer your accounting data to a separate software package. We believe it is important to use analytical review procedures in this substantive phase of the audit. We compare analytical results to our expectation of what the results should be in order to determine if additional audit procedures are required. Typical analytical procedures include expense variances with previous years and budget amounts, revenue variances with previous years and budgeted amounts.

We will keep the District’s management up to date on the progress of the audit and will discuss preliminary findings and potential problems or opportunities as we encounter them. Our approach to resolving problems encountered is to discuss with the District Manager to make sure our understanding is correct. Our process to produce a meaningful “management letter” is to review results of testing of internal controls, as well as year-end field work and draft recommendations for improvements to be discussed with management.
Phase 4: Reporting
The audit work is reviewed by the engagement partner throughout the engagement. Once the engagement partner review is complete, a second review of the financial statements is performed by the independent reviewer. This second review is required as part of McDirmit Davis’s internal system of quality control and ensures the District receives the best service possible.
We will prepare a draft of the financial statements and then issue the following:
Auditor’s report on financial statements
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.
Management Letter
We will provide technical assistance to the District to meet changes in required disclosures. Once reports have been reviewed by management and approved in final form, we will issue final reports and supply in electronic format.

Cost Proposal

Cost Proposal
We understand the requested services include audits of the District’s financial statements for the year ended September 30, 2024 with the option of four additional annual renewals. The audit will be made in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
McDirmit Davis, LLC is duly licensed under Chapter 473, Florida Statutes and is qualified to conduct audits in the State of Florida and audits in accordance with Government Auditing Standards.
We believe in continuing client contact throughout the year, not just during the audit. We encourage on-going client contact by not charging any fee for phone calls.

Fees include all services, including but not limited to, meals and lodging, transportation, printing and binding, telephone, fax and copies. Out of pocket expense (if any) related to charges for confirmations will be in addition to the audit fee. Invoices will be submitted as work progresses on each phase of the audit.

 Year Ended			Audit Fee		
September 30, 2024	$9,200	
September 30, 2025	$9,200	
September 30, 2026	$9,200	
September 30, 2027	$9,200	
September 30, 2028	$9,200	

FOURTH ORDER OF BUSINESS

A.
The Crossings at Fleming Island CDD Audit Committee Meeting Minutes Thursday, March 28, 2024
2217 Eagle Harbor Parkway Fleming Island, Florida

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

Audit Committee Members Present
John Tabor David Herold Mike Bruno Rose Ellisor Paul Booth

Staff Present
Steve Andersen, District Manager and Operations Manager, Eagle Harbor Marilee Giles, District Administrator, Governmental Management Services, LLC Helen Runjo Hampton Golf

Call to Order
Mr. Tabor called the audit committee meeting to order 6:00 p.m. and Ms. Giles called the roll.

Approval of Auditor Selection Evaluation Criteria

Other Business
March 28, 2024	The Crossings at Fleming Island CDD

The audit committee meeting adjourned at 6:02 p.m.

2

The Crossings at Fleming Island CDD Board of Supervisors Meeting Minutes Thursday, March 28, 2024
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
Rose Ellisor, Supervisor Paul Booth, Supervisor

Staff Present
Sam Garrison, District Counsel, Kopelousos, Bradley & Garrison
Steve Andersen, District Manager and Operations Manager, Eagle Harbor Marilee Giles, District Administrator, Governmental Management Services, LLC Helen Runjo Hampton Golf

Roll Call
Chairman Tabor called the meeting to order at 6:02 p.m. and Ms. Giles called the roll.

Pledge of Allegiance

Public Comment

Approval of Consent Agenda

Approval of the Minutes of the January 25, 2024 Meeting

Financial Statements

Check Register

Acceptance of the Audit Committee’s Recommendation and Authorizing Staff to Issue a Request for Proposals for Audit Services

Consideration of Proposal from NGF Consulting for Review of the Golf Club Operations and Facility
Mr. Andersen stated per the trust indenture we are required to hire an outside firm to conduct an evaluation of the golf course and Talons operations. We have used NGF in the past and recommend that they do the annual evaluation. The cost has gone up slightly from $11,000 to
$12,000.

Consideration of Resolution 2024-02 Modifying Section 1-16 of the Rules

Mr. Andersen stated this resolution changes the CDD owned Pine lake parking lots from 24-hour visitor parking to overflow parking and requires all vehicles to display current registration and be in good working order.

- Management Team Reports
District Counsel

Tree Amigos - Report
A copy of the report was included as part of the agenda package.

Hampton Golf - Report
Ms. Runjo gave an overview of the February performance report for both Golf and Talons.

District Manager & Operations – Operations Report
Mr. Andersen outlined several items to include: trespassing issue on the golf course, damage to landscaping done by cars dropping off and picking up kids at the school, sidewalk issues, pothole issues, and the proposed repair for the pool deck.

IX -	Supervisor’s Requests and Audience Comments

Next Scheduled Meeting – April 25, 2024 at 6:00 p.m. at 2217 Eagle Harbor Parkway

– Adjournment
Hearing no objection, the Chairman adjourned the meeting at 6:43 p.m.

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

The Crossings at Fleming Island
Communlty Development District

Unaudited Financial Reporting
April 30, 2024

Table of Contents

1

2-3

4

5

6

7

8

9-10

11

12-13

14-15

16-17
	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund Series 2014A-1 & A-2

	Debt Service Fund Series 2014A-3

	Debt Service Fund Series 2017

	Water and Sewer Fund

	Golf Course Fund

	Swim & Tennis Fund

	General Fund Month to Month

	Water and Sewer Fund Month to Month

	Golf Course Fund Month to Month

18		Assessment Receipt Schedule
Combined Balance Sheet April 30, 2024
	
General	Governmental Funds Reserve		
Debt Service	
Water/Sewer	Proprietary Funds Golf Course	
Swim & Tennis	
Totals					
	Fund	Fund		Fund	Fund	Fund	Fund	FY2024					
Assets:
Cash:
Operating Account-Wells Fargo	

$	167,567	

$	699,455	

$	

-	

$	60,353	

$	107,442	

$	805,114	

$	1,839,932					
Operating Account-BB&T	-	-	-	237,506	-	-	237,506							
Depository Account	-	-	-	-	162,643	-	162,643							
Petty Cash	-	-	-	-	2,750	900	3,650							
Accounts Receivable	17,390	-	-	485,720	139,067	37,794	679,971							
Due from General Fund	-	(0)	(0)	18,375	-	-	18,375							
Due from Water/Sewer	2,750	-	-	-	-	-	2,750							
Due from Other	-	-	-	-	-	-	-							
Due from GC - Current year	2,447	-	-	-	-	-	2,447							
Due from Swim & Tennis Fund	(8,952)	-	-	-	-	-	(8,952)							
Due from Capital Outlay Fund	-	-	-	-	-	-	-							
Due from Golf Course - Loan	85,800	-	-	-	-	-	85,800							
Investments:
State Board of Administration (SBA)	3,459,484	
947,015	
-	
2,414,715	
236	
-	
6,821,450							
State Board of Administration (SBA)-Reserves	1,510,198
Series 1999
Reserve	-	-

-	-

-	-

-	-

91,233	-

-	1,510,198

91,233							
Interest	-	-	-	-	2	-	2							
Revenue	-	-	-	-	9,461	-	9,461							
Operating Reserves	-	-	-	-	0	-	0							
Sinking	-
Series 2007/2016 Refunding/2017
Reserve	-	-

-	-

-	-

1	7

-	-

-	7

1							
Surplus	-	-	-	802,939	-	-	802,939							
Rate Stabilization	-	-	-	280,140	-	-	280,140							
Renewal & Replacement	-	-	-	288,425	-	-	288,425							
Revenue	-	-	-	706,632	-	-	706,632							
Interest	-	-	-	177,658	-	-	177,658							
Redemption - Tax Exempt	-	-	-	851	-	-	851							
Redemption - Taxable	-
Series 2014 - A-1/A-2
Reserve A-1	-	-

-	-

943,361	262

-	-

-	-

-	262

943,361							
Interest A-1	-	-	-	-	-	-	-							
Revenue	-	-	2,743,512	-	-	-	2,743,512							
Prepayment A-1	-	-	3,005	-	-	-	3,005							
Reserve A-2	-	-	370,080	-	-	-	370,080							
Interest A-2	-	-	-	-	-	-	-							
Prepayment A-2	-
Series 2014 - A-3
Reserve A-3	-	-

-	485

384,965	-

-	-

-	-

-	485

384,965							
Interest - A-3	-		-	-	-	-	-							
Revenue	-		461,593	-	-	-	461,593							
Prepayment A-3	-		-	-	-	-	-							
Construction - A-3	-
Series 2017
Reserve - 2017	-	

-	-

32,969	-

-	-

-	-

-	-

32,969							
Interest - 2017	-	-	-	-	-	-	-							
Revenue - 2017	-	-	86,613	-	-	-	86,613							
Prepayment - 2017	-	-	531	-	-	-	531							
Inventory	-	-	-	-	166,533	36,698	203,230							
Prepaid Expenses	-	-	-	-	26,198	23,288	49,487							
Deposits	35,000
Non-Current Assets:
Fixed Assets	-	-

-	-

-	-

9,466,462	7,146

4,920,741	-

-	42,146

14,387,203							
Total Assets	$	5,271,685	$	1,646,469	$	5,027,114	$	14,940,039	$	5,633,460	$	903,794	$	33,422,562							
Liabilities:
Accounts Payable	

$	236,578	

$	37,453	

$	

-	$	383,341	

$	300,168	

$	78,075	

$	1,035,615						
Accrued Payroll/Bonuses	-	-		-	-	85,190	-	85,190						
Member Liability		-		-	-	82,159	4,624	86,783						
Due to General Fund	-	44,778		-	2,750	13,598	7,850	68,977						
Due to General Fund - Loan	-	-		-	-	85,800	-	85,800						
Due to Debt Service	(0)	-		-	-	-	-	(0)						
Due to Reserve	(0)	-		-	-	-	-	(0)						
Due to Water/Sewer	18,375	-		-	-	-	-	18,375						
Due to Swim & Tennis	-	-		-	-	-	-	-						
Due to Golf	-	-		-	-	-	-	-						
Deferred Income	-	-		-	0	49,859	42,077	91,936						
Deposits Payable	4,373	-		-	299,368	---	10,200	313,941						
Accrued Interest Payable - Bonds	-	-		-	62,758	2,753,763	-	2,816,521						
Accrued Principal Payable	-	-		-	574,583	4,280,000	-	4,854,583						
Maintenance Warranties	-	-		-	3,709	-	-	3,709						
Bonds Payable - 1999	-	-		-	-	1,340,000	-	1,340,000						
Bonds Payable - 2016 Ref	-	-		-	18,015,000	-	-	18,015,000						
Total Liabilities	$	259,326	$	82,231	$	-	$	19,341,509	$	8,990,536	$	142,826	$	28,816,429						
Fund Balance:
Nonspendable:													
Deposits	$	35,000	$	-	$	-	$	-	$	-	$	-	$	35,000	
Restricted for:
Debt Service	
-	
-	
5,027,114	
-	
-	
-	
5,027,114						
Water/Sewer	-	-	-	299,368	-	-	299,368						
Golf Course Assigned for:
Capital Reserves	-

1,510,198	-

-	-

-	-

-	-

-	-

-	-

1,510,198						
Unassigned/Unrestricted	3,467,160	1,564,238	-	(4,700,837)	(3,357,076)	760,968	(2,265,547)						
Total Fund Balances	$	5,012,358	$	1,564,238	$	5,027,114	$	(4,401,470)	$	(3,357,076)	$	760,968	$	4,606,132						
													
Total Liabilities & Fund Balance	$	5,271,685	$	1,646,469	$	5,027,114	$	14,940,039	$	5,633,460	$	903,794	$	33,422,562						

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:					
Special Assessments - Tax Roll	$	3,488,035	$	3,488,035	$	3,449,069	$	(38,966)	
Boat/RV Storage Fees	92,000	53,667	47,002	(6,665)	
Interest Income	36,000	21,000	143,851	122,851	
Misc/Newsletter Income	20,000	11,667	18,201	6,534	
Rental/Internet Income	10,000	5,833	2,580	(3,253)	
Total Revenues	$	3,646,035	$	3,580,202	$	3,660,703	$	80,502	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	15,000	$	8,750	$	4,400	$	4,350	
PR-FICA/Workers Comp/PR Fees	9,200	-	5,367	5,234	133	
Engineering	4,500	2,625	-	2,625	
District Attorney	28,294	16,505	18,478	(1,973)	
Litigation Counsel	40,000	23,333	16,890	6,443	
Annual Audit	3,750	-	-	-	
Assessment Administration	18,375	-	18,375	(18,375)	
Arbitrage Rebate	2,100	-	-	-	
Dissemination Agent	2,100	1,225	1,225	-	
Trustee Fees	28,000	-	-	-	
District Manager/Administrator	99,388	57,976	54,385	3,591	
Information Technology	2,000	1,167	500	667	
Telephone	700	408	-	408	
Postage & Delivery	400	233	298	(64)	
Insurance General Liability	87,500	87,500	75,736	11,764	
Printing & Binding	1,400	817	102	715	
Legal Advertising	2,500	1,458	271	1,188	
Other Current Charges	5,000	2,917	425	2,492	
Office Supplies	1,600	933	3	931	
Dues, Licenses & Website	30,000	30,000	7,194	22,806	
Total General & Administrative	$	381,807	$	241,215	$	203,513	$	37,702	

Operations & Maintenance					
Maintenance					
Landscape Maintenance	$	863,114	$	503,483	$	503,484	$	(1)	
Landscape Maintenance - Contingency	130,000	75,833	51,066	24,767	
Lake Maintenance	75,864	44,254	48,770	(4,516)	
Cost Sharing Agreement - Stone Creek	15,000	8,750	4,807	3,943	
Facility/Preventative Maintenance	215,000	125,417	129,734	(4,318)	
Utilities	150,000	87,500	70,993	16,507	
Security	45,000	26,250	17,874	8,376	
Operating Reserves	18,900	11,025	-	11,025	
Subtotal Maintenance	$	1,512,878	$	882,512	$	826,729	$	55,783	
					
Total Operations & Maintenance	$	1,512,878	$	882,512	$	826,729	$	55,783	
					
Total Expenditures	$	1,894,685	$	1,123,727	$	1,030,242	$	93,485	

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Excess (Deficiency) of Revenues over Expenditures	$	1,751,350	$	2,456,475	$	2,630,461	$	173,986	

Other Financing Sources/(Uses):					
Interfund Transfer In/(Out) - SBA Reserve	$	(125,000)	$	-	$	-	$	-	
Interfund Transfer Out - Swim & Tennis	(1,626,350)	(948,704)	(948,704)	-	
Interfund Transfer Out - Capital Reserve	-	-	(200,000)	(200,000)	
Total Other Financing Sources/(Uses)	$	(1,751,350)	$	(948,704)	$	(1,148,704)	$	(200,000)	
					
Net Change in Fund Balance	$	-	$	1,507,771	$	1,481,757	$	(26,014)	
					
Fund Balance - Beginning	$	-		$	3,530,601		
					
Fund Balance - Ending	$	-		$	5,012,358		

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues					
Special Assessments - Tax Roll	$	620,197	$	620,197	$	613,269	$	(6,928)	
Interest	-	-	29,358	29,358	
Total Revenues	$	620,197	$	620,197	$	642,627	$	22,430	

Expenditures:					
Capital Outlay	$	619,697	$	361,490	359,539	$	1,951	
Other Current Charges	500	292	-	292	
Total Expenditures	$	620,197	$	361,782	$	359,539	$	2,243	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	283,088		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	200,000	$	200,000	
Total Other Financing Sources (Uses)	$	-	$	-	$	200,000	$	200,000	
					
Net Change in Fund Balance	$	-		$	483,088		
					
Fund Balance - Beginning	$	-		$	1,081,150		
					
Fund Balance - Ending	$	-		$	1,564,238		

Revenues:					
Special Assessments - Tax Roll	$	1,829,625	$	1,829,625	$	2,374,108	$	544,483	
Special Assessments - Prepayments A-1	-	-	2,523	2,523	
Special Assessments - Prepayments A-2	-	-	396	396	
Interest Income	-	-	86,791	86,791	
Total Revenues	$	1,829,625	$	1,829,625	$	2,463,817	$	634,192	

Expenditures:					
Series 2014 A-1					
Interest Expense - 11/1	$	243,513	$	243,513	$	243,513	$	-	
Special Call - 11/1	-	-	45,000	(45,000)	
Principal Expense - 5/1	1,370,000	-	-	-	
Interest Expense - 5/1	$	243,513	-	-	-	
Special Call - 5/1	-	-	-	-	
Series 2014 A-2
Interest Expense - 11/1	

69,125	

69,125	

69,125	

-	
Special Call - 11/1	-	-	10,000	(10,000)	
Principal Expense - 5/1	225,000	-	-	-	
Interest Expense - 5/1	69,125	-	-	-	
Special Call - 5/1	-	-	-	-	
Total Expenditures	$	2,220,275	$	312,638	$	367,638	$	(55,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(390,650)	$	1,516,988	$	2,096,180	$	579,192	
					
Net Change in Fund Balance	$	(390,650)	$	1,516,988	$	2,096,180	$	579,192	
					
Fund Balance - Beginning	$	513,511		$	1,964,263		
					
Fund Balance - Ending	$	122,861		$	4,060,443		

Revenues:					
Special Assessments - Tax Roll	$	378,767	$	378,767	$	372,834	$	(5,933)	
Interest Income	-	-	19,670	19,670	
Total Revenues	$	378,767	$	378,767	$	392,505	$	13,738	

Expenditures:					
Series 2014 A-3
Interest Expense - 11/1	

$	138,450	

$	138,450	

$	138,450	

$	-	
Special Call - 11/1	-	-	15,000	(15,000)	
Principal Expense - 5/1	100,000	-	-	-	
Interest Expense - 5/1	138,450	-	-	-	
Special Call - 5/1	-	-	-	-	
Total Expenditures	$	376,900	$	138,450	$	153,450	$	(15,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,867	$	240,317	$	239,055	$	(1,262)	
					
Net Change in Fund Balance	$	1,867	$	240,317	$	239,055	$	(1,262)	
					
Fund Balance - Beginning	$	211,978		$	607,504		
					
Fund Balance - Ending	$	213,845		$	846,559		

Revenues:					
Special Assessments - Tax Roll	$	67,073	$	67,073	$	66,023	$	(1,050)	
Interest Income	-	-	2,734	2,734	
Total Revenues	$	67,073	$	67,073	$	68,757	$	1,684	

Expenditures:					
Series 2017
Interest Expense - 11/1	

$	22,281	

$	22,281	

$	22,281	

$	-	
Principal Expense - 5/1	20,000	-	-	-	
Interest Expense - 5/1	22,281	-	-	-	
Total Expenditures	$	64,563	$	22,281	$	22,281	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,511	$	44,792	$	46,476	$	1,684	
					
Net Change in Fund Balance	$	2,511	$	44,792	$	46,476	$	1,684	
					
Fund Balance - Beginning	$	35,401		$	73,637		
					
Fund Balance - Ending	$	37,912		$	120,113		
Statement of Revenues, Expenditures, and Changes in Net Position
For The Period Ending April 30, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Operating Revenues:					
Water Revenue	$	1,300,500	$	758,625	$	844,097	$	85,472	
Wastewater Revenue	2,300,000	1,341,667	1,479,973	138,306	
Reclaimed Water Revenue	800,000	466,667	502,137	35,471	
Service Charges	48,000	28,000	26,350	(1,650)	
Debt Capacity Charge	1,950,000	1,137,500	1,152,991	15,491	
Interest/Misc. Income	200,000	116,667	132,511	15,844	
Total Operating Revenues	$	6,598,500	$	3,849,125	$	4,138,060	$	288,935	

Administrative:					
Engineering Fees	$	2,000	$	1,167	$	-	$	1,167	
Arbitrage	1,650	550	550	-	
Dissemination Agent	1,000	583	583	0	
District Attorney	26,000	15,167	15,372	(205)	
Annual Audit	4,000	-	-	-	
Trustee Fees	13,000	7,583	6,227	1,356	
District Manager/Administrator	76,440	44,590	42,665	1,925	
Computer Time	1,000	583	583	0	
Postage	1,000	583	316	267	
Insurance	75,000	75,000	62,947	12,053	
Legal Advertising	1,000	583	-	583	
Other Current Charges	15,000	8,750	9,004	(254)	
Total Administrative:	$	217,090	$	155,140	$	138,258	$	16,882	

Water/Wastewater Operations					
Service Charges	$	50,000	$	29,167	$	31,883	$	(2,716)	
Meter Expenses	1,000	583	-	583	
Purchased Water	1,450,000	845,833	928,546	(82,713)	
Treated Wastewater	2,400,000	1,400,000	1,479,973	(79,973)	
Black Creek Charge	55,000	32,083	20,458	11,625	
Alternative Water Supply	58,000	33,833	32,207	1,626	
Purchased Reclaimed Water	200,000	116,667	88,879	27,788	
Repairs & Maintenance	35,000	20,417	41,271	(20,854)	
Electric	40,000	23,333	25,861	(2,528)	
Capital Outlay	340,000	198,333	360,315	(161,982)	
Contingency	25,000	14,583	-	14,583	
Total Water/Wastewater Operations	$	4,654,000	$	2,714,833	$	3,009,393	$	(294,559)	
					
Total Operating Expenses	$	4,871,090	$	2,869,973	$	3,147,650	$	(277,677)	
					
Net Income before Debt Service	$	1,727,410	$	979,152	$	990,409	$	11,258	

Debt Service/Other Sources (Uses):					
Principal Expense	$	(985,000)	(574,583)	(574,583)	$	-	
Interest Expense	(753,095)	(439,305)	(439,305)	(0)	
Total Debt Service/Other Sources (Uses):	$	(1,738,095)	$	(1,013,889)	$	(1,013,889)	$	(0)	
					
Change in Net Position	$	(10,685)	$	(34,737)	$	(23,479)	$	11,258	
					
Total Net Position - Beginning	$	275,000		$	(4,377,991)		
					
Total Net Position - Ending	$	264,315		$	(4,401,470)		

Adopted	Prorated Budget	Actual		Current	
Budget	Thru 04/30/24	Thru 04/30/24	Variance	Month	

Operating Revenues:						
User Fees - Dues	$	445,832	$	259,027	$	248,124	$	(10,903)	$	36,244	
Greens/Cart Fees	1,714,717	997,210	1,045,041	47,831	171,553	
Tournament Golf Income	-	-	-	-	-	
Merchandise/Food/Beverage	1,865,621	1,077,299	1,098,103	20,804	183,408	
Rental Revenue	74,600	42,100	65,945	23,845	14,676	
Membership Income - Other Fees	4,515	4,515	1,926	(2,589)	286	
Miscellaneous Income	71,800	41,800	42,085	285	7,863	
Initiation Fees	10,000	5,833	26,320	20,486	8,250	
Interest Income/Commissions	-	-	2,637	2,637	382	
Sales Tax/Gratuities/Lesson Income	548,662	-	210	210	30	
Total Operating Revenues	$	4,735,747	$	2,427,785	$	2,530,391	$	102,607	$	422,692	

Cost of Goods Sold:						
Cost of Goods Sold	$	724,197	$	417,571	$	465,609	48,038	$	80,510	
Gross Profit	$	4,011,550	$	2,010,214	$	2,064,782	$	54,569	$	342,181	

Operating Expenses:						
Salaries	$	1,661,855	$	972,825	$	796,055	$	176,770	$	23,705	
Commissions & Bonuses	34,000	18,625	40,294	(21,669)	6,009	
Rental Commissions	14,000	7,754	-	7,754	-	
Employee Expenses	332,371	199,690	182,987	16,703	24,360	
Employee Uniforms	3,780	2,155	1,657	498	79	
Travel & Per Diem	-	-	1,171	(1,171)	-	
Training	$5,975	3,475	2,349	1,126	514	
Employee Advertising	1,500	875	-	875	-	
Janitorial Expense	34,952	20,067	10,616	9,451	2,000	
Janitorial Supplies	7,698	4,491	6,527	(2,037)	690	
Tournaments & Events	30,392	17,426	23,305	(5,879)	3,413	
Centralized Services	99,653	59,143	50,052	9,091	8,121	
Course & Grounds Maintenance	55,000	38,040	29,186	8,853	9,220	
Repairs - Equipment	32,549	18,073	18,197	(124)	1,926	
Repairs - Buildings	17,000	9,917	6,392	3,525	974	
Operating Supplies	88,175	50,092	68,454	(18,362)	7,861	
Office Supplies	3,500	2,042	2,848	(806)	347	
Postage	500	292	303	(12)	12	
Printing & Reproduction	1,000	583	594	(10)	306	
Utility Services	91,326	52,509	46,555	5,954	7,449	
Gas/Oil/Propane	46,247	26,392	18,534	7,858	2,988	
Refuse & Potables	15,771	9,200	10,750	(1,551)	1,424	
Telephone/T1 Line	8,990	5,240	5,583	(343)	574	
Security/Pest Control	22,500	12,888	24,858	(11,970)	2,852	
Music & Cable Service	12,000	6,417	8,500	(2,084)	1,096	
Dues and Subscriptions	9,013	5,258	19,012	(13,754)	1,878	
Chemicals	78,730	51,662	42,179	9,482	6,368	
Fertilizer - Course	76,640	38,011	36,205	1,806	9,446	
Sand, Seed & Dressing	38,676	23,603	5,330	18,272	1,702	
Small Tools	-	-	1,478	(1,478)	-	
Licenses/Permits	2,350	1,371	4,087	(2,716)	985	
Cash Short/Over	-	-	708	(708)	800	
Miscellaneous	13,700	6,500	2,527	3,973	100	
Other Services	8,000	4,667	1,069	3,598	43	
Trustee Fees/Bank Charges	90,997	52,460	74,589	(22,129)	13,736	
Management Fees - Hampton	86,400	50,400	56,003	(5,603)	7,955	

Adopted	Prorated Budget	Actual		Current	
Budget	Thru 04/30/24	Thru 04/30/24	Variance	Month	

Operating Expenses: (Continued)
Rentals & Leases	
$	257,800	
$	150,800	
$	151,039	
$	(239)	
$	22,063	
Lake Maintenance	30,000	17,500	17,500	-	2,500	
Insurance	129,840	73,390	67,298	6,092	10,311	
Other Current Charges/RE Taxes	32,000	18,667	19,664	(997)	2,377	
District Manager/Administrator	38,500	22,458	16,500	5,958	2,750	
District Attorney	5,820	3,395	3,983	(588)	534	
Accounting & Audit	2,000	1,167	1,342	(175)	192	
Sales Tax/Gratuities/Lesson Income	548,662	-	-	-	-	
Total Operating Expenses:	$	4,069,862	$	2,059,517	$	1,876,282	$	183,235	$	189,661	
						
Net Income before Non-Operating Income (Expense)	$	(58,312)	$	(49,303)	$	188,501	$	237,804	$	152,520	

Non-Operating Income/(Expenses):						
Principal Expense	$	(475,000)	$	(245,000)	$	(245,000)	$	-	$	(35,000)	
Interest Expense	(31,350)	(51,590)	(51,590)	-	(7,370)	
Total Non-Operating Income/(Expenses):	$	(506,350)	$	(296,590)	$	(296,590)	$	-	$	(42,370)	
						
Change in Net Position	$	(564,662)	$	(345,893)	$	(108,089)	$	237,804	$	110,150	
						
Total Net Position - Beginning	$	-		$	(3,248,987)			
						
Total Net Position - Ending	$	(564,662)		$	(3,357,076)			

	Adopted	Prorated Budget	Actual		Current	
	Budget	Thru 04/30/24	Thru 04/30/24	Variance	Month	

Operating Revenues:						
User Fees	$	150,000	$	73,648	$	101,346	$	27,698	$	14,593	
Lesson Income Tennis	230,000	122,443	148,112	25,670	19,569	
CDD Lesson Income	25,000	12,986	23,719	10,733	3,806	
Merchandise/Food/Beverage Sale	185,000	48,312	41,126	(7,186)	6,685	
Total Operating Revenues	$	590,000	$	257,388	$	314,303	$	56,914	$	44,653	

Cost of Goods Sold:						
Cost of Goods Sold	$	140,000	$	50,374	$	34,807	15,567	$	6,167	
Gross Profit	$	450,000	$	207,014	$	279,495	$	72,481	$	38,486	

Operating Expenses:						
Salaries	$	892,000	$	373,246	$	369,424	$	3,822	$	31,109	
Employee Expenses	249,760	118,514	108,275	10,239	11,442	
Employee Education and Training	8,000	2,966	1,601	1,365	368	
Lessons Paid Out	230,000	123,337	148,187	(24,850)	19,569	
Promotional Activities	100,000	56,613	52,374	4,239	3,331	
Activities & Events - Tennis	20,000	12,400	20,355	(7,955)	2,148	
Communications and Freight	$22,000	11,577	15,976	(4,399)	2,268	
Customer Service & Advertising	6,000	3,064	2,385	680	409	
Other Contractual	27,500	14,372	15,586	(1,214)	2,190	
Repairs & Maintenance	80,000	24,062	71,495	(47,433)	25,516	
Operating Supplies	24,000	9,615	10,912	(1,297)	3,012	
Office Supplies	22,000	10,240	4,876	5,364	1,179	
Utility Services	160,000	90,035	91,890	(1,854)	13,184	
Gas/Oil/Propane	26,000	24,278	27,954	(3,676)	1,961	
Chemicals	85,000	32,807	32,834	(26)	7,573	
Licenses/Permits	4,000	-	2,030	(2,030)	-	
Bad Debt Expense	-	-	(773)	773	-	
Cash Short/Over	-	-	20	(20)	22	
Trustee Fees	25,000	9,927	13,150	(3,223)	1,866	
District Manager/Administrator	42,030	25,828	27,004	(1,176)	4,228	
Insurance	50,000	29,167	24,479	4,687	3,497	
Taxes	60	60	160	(100)	141	
Audit	3,000	-	-	-	-	
Total Operating Expenses:	$	2,076,350	$	972,109	$	1,040,195	$	(68,086)	$	135,013	
						
Net Income before Non-Operating Income (Expense)	$	(1,626,350)	$	(765,095)	$	(760,700)	$	4,395	$	(96,527)	

Non-Operating Income/(Expenses):						
Other Income	$	-	$	-	$	(771)	$	(771)	$	30	
Interfund Transfer In	1,626,350	948,704	948,586	(119)	135,529	
Total Non-Operating Income/(Expenses):	$	1,626,350	$	948,704	$	947,814	$	(890)	$	135,559	
						
Change in Net Position	$	-	$	183,610	$	187,115	$	3,505	$	39,032	
						
Total Net Position - Beginning	$	-		$	573,854			
						
Total Net Position - Ending	$	-		$	760,968			

Revenues:

Special Assessments - Tax Roll	$	3,488,035	$	-	$	786,046	$	2,481,896	$	40,218	$	42,734	$	31,486	$	66,689	$	-	$	-	$	-	$	-	$	-	$	3,449,069	
Boat/RV Storage Fees	92,000	-	7,942	7,780	7,790	7,780	7,780	7,930	-	-	-	-	-	47,002				
Interest Income	36,000	16,641	11,976	18,707	25,180	23,569	24,944	22,834	-	-	-	-	-	143,851				
Misc/Newsletter Income	20,000	-	3,092	4,716	-	9,270	-	1,123	-	-	-	-	-	18,201				
Rental/Internet Income	10,000	-	120	-	2,400	-	-	60	-	-	-	-	-	2,580				
Total Revenues	$	3,646,035	$	16,641	$	809,177	$	2,513,099	$	75,588	$	83,353	$	64,209	$	98,636	$	-	$	-	$	-	$	-	$	-	$	3,660,703					

Expenditures:														
General & Administrative:														
Supervisor Fees	$	15,000	$	-	$	2,600	$	1,000	$	-	$	-	$	-	$	800	$	-	$	-	$	-	$	-	$	-	$	4,400					
PR-FICA/Workers Comp/PR Fees	9,200	487	1,061	732	486	489	559	1,419	-	-	-	-	-	5,234				
Engineering	4,500	-	-	-	-	-	-	-	-	-	-	-	-	-				
District Attorney	28,294	2,429	2,661	2,661	2,661	2,661	-	5,405	-	-	-	-	-	18,478				
Litigation Counsel	40,000	-	-	-	-	-	-	16,890	-	-	-	-	-	16,890				
Annual Audit	3,750	-	-	-	-	-	-	-	-	-	-	-	-	-				
Assessment Administration	18,375	18,375	-	-	-	-	-	-	-	-	-	-	-	18,375				
Arbitrage Rebate	2,100	-	-	-	-	-	-	-	-	-	-	-	-	-				
Dissemination Agent	2,100	175	175	175	175	175	175	175	-	-	-	-	-	1,225				
Trustee Fees	28,000	-	-	-	-	-	-	-	-	-	-	-	-	-				
District Manager/Administrator	99,388	7,119	11,738	6,944	6,944	6,944	6,944	7,751	-	-	-	-	-	54,385				
Information Technology	2,000	83	83	83	83	83	83	-	-	-	-	-	-	500				
Telephone	700	-	-	-	-	-	-	-	-	-	-	-	-	-				
Postage & Delivery	400	4	74	10	12	37	30	131	-	-	-	-	-	298				
Insurance General Liability	87,500	74,346	1,390	-	-	-	-	-	-	-	-	-	-	75,736				
Printing & Binding	1,400	-	-	-	50	39	13	-	-	-	-	-	-	102				
Legal Advertising	2,500	60	-	-	-	70	70	72	-	-	-	-	-	271				
Other Current Charges	5,000	-	-	-	-	125	-	300	-	-	-	-	-	425				
Office Supplies	1,600	0	-	0	-	3	-	-	-	-	-	-	-	3				
Dues, Licenses & Website	30,000	-	1,288	-	2,172	523	2,549	662	-	-	-	-	-	7,194				
Total General & Administrative	$	381,807	$	103,078	$	21,069	$	11,605	$	12,583	$	11,149	$	10,423	$	33,605	$	-  $	-  $	-  $	-  $	-  $	203,513					

Operations & Maintenance

Maintenance															
Landscape Maintenance	$	863,114	$	71,926	$	71,926	$	71,926	$	71,926	$	71,926	$	71,926	$	71,926	$	-	$	-	$	-	$	-	$	-	$	503,484	
Landscape Maintenance - Contingency	130,000	1,200	7,408	1,500	5,305	11,150	16,963	7,540	-	-	-	-	-	51,066						
Lake Maintenance	75,864	6,110	12,110	6,110	6,110	6,110	6,110	6,110	-	-	-	-	-	48,770						
Cost Sharing Agreement - Stone Creek	15,000	-	-	-	2,882	-	-	1,926	-	-	-	-	-	4,807						
Facility/Preventative Maintenance	215,000	12,557	20,073	12,154	14,884	25,084	28,978	16,004	-	-	-	-	-	129,734						
Utilities	150,000	5,226	20,830	9,795	10,678	10,386	5,066	9,013	-	-	-	-	-	70,993						
Security	45,000	2,042	2,913	2,219	2,663	2,663	2,310	3,065	-	-	-	-	-	17,874						
Operating Reserves	18,900	-	-	-	-	-	-	-	-	-	-	-	-	-						
Subtotal Maintenance	$	1,512,878	$	99,061	$	135,261	$	103,704	$	114,447	$	127,319	$	131,353	$	115,583	$	-  $	-  $	-  $	-  $	-  $	826,729						
															
Total Operations & Maintenance	$	1,512,878	$	99,061	$	135,261	$	103,704	$	114,447	$	127,319	$	131,353	$	115,583	$	-  $	-  $	-  $	-  $	-  $	826,729						
															
Total Expenditures	$	1,894,685	$	202,139	$	156,330	$	115,310	$	127,030	$	138,468	$	141,776	$	149,188	$	-  $	-  $	-  $	-  $	-  $	1,030,242						
															
Excess (Deficiency) of Revenues over Expenditures	$	1,751,350	$  (185,498)	$	652,846	$	2,397,789	$	(51,442)	$	(55,115)	$	(77,567)	$	(50,553)	$	-  $	-  $	-  $	-  $	-  $	2,630,461						

Other Financing Sources/Uses:															

Interfund Transfer In/(Out) - SBA Reserve
$	(125,000) $
-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $	-  $	-

Interfund Transfer Out - Swim & Tennis	(1,626,350)	(135,529)	(135,529)	(135,529)	(135,529)	(135,529)	(135,529)	(135,529)	-	-	-	(948,704)	
Interfund Transfer Out - Golf Course	-	-	-	-	-	-	-	-	-	-	-	-	
Interfund Transfer Out - Capital Reserve	-	-	(200,000)	-	-	-	-	-	-	-	-	(200,000)	
Total Other Financing Sources/Uses	$	(1,751,350) $	(135,529) $	(335,529) $	(135,529) $	(135,529) $	(135,529) $	(135,529) $	(135,529) $	-  $	-  $	-  $	-  $	-  $	(1,148,704)	
										
Net Change in Fund Balance	$	-  $	(321,027) $	317,317  $	2,262,260 $	(186,971) $	(190,644) $	(213,096) $	(186,082) $	-  $	-  $	-  $	-  $	-  $	1,481,757	

Operating Revenues:

Water Revenue	$	1,300,500	$	116,353	$	134,296	$	119,453	$	112,901	$	122,332	$	118,176	$	120,585	$	-	$	-	$	-	$	-	$	-	$	844,097	
Wastewater Revenue	2,300,000	198,854	226,106	205,430	203,882	222,483	211,793	211,425	-	-	-	-	-	1,479,973				
Reclaimed Water Revenue	800,000	81,295	84,918	71,946	64,470	60,560	67,214	71,734	-	-	-	-	-	502,137				
Service Charges	48,000	3,701	3,455	4,290	3,864	3,769	3,508	3,764	-	-	-	-	-	26,350				
Debt Capacity Charge	1,950,000	164,733	164,885	164,601	165,002	164,662	164,393	164,713	-	-	-	-	-	1,152,991				
Interest/Misc. Income	200,000	22,744	17,706	17,693	17,925	10,497	25,153	20,792	-	-	-	-	-	132,511				
Total Operating Revenues	$	6,598,500	$	587,681	$	631,367	$	583,414	$	568,043	$	584,303	$	590,239	$	593,013	$	-	$	-	$	-	$	-	$	-	$	4,138,060					

Expenditures:														
Administrative:														
Engineering Fees	$	2,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-					
Arbitrage	1,650	-	-	-	550	-	-	-	-	-	-	-	-	550				
Dissemination Agent	1,000	83	83	83	83	83	83	83	-	-	-	-	-	583				
District Attorney	26,000	2,159	2,202	2,202	2,202	2,202	-	4,404	-	-	-	-	-	15,372				
Annual Audit	4,000	-	-	-	-	-	-	-	-	-	-	-	-	-				
Trustee Fees	13,000	-	-	-	6,227	-	-	-	-	-	-	-	-	6,227				
District Manager/Administrator	76,440	6,095	6,095	6,095	6,095	6,095	6,095	6,095	-	-	-	-	-	42,665				
Computer Time	1,000	83	83	83	83	83	83	83	-	-	-	-	-	583				
Postage	1,000	25	49	25	84	62	-	71	-	-	-	-	-	316				
Insurance	75,000	62,947	-	-	-	-	-	-	-	-	-	-	-	62,947				
Legal Advertising	1,000	-	-	-	-	-	-	-	-	-	-	-	-	-				
Office Supplies	-	-	5	-	-	-	-	5	-	-	-	-	-	10				
Other Current Charges	15,000	1,214	1,547	1,175	1,248	1,307	1,219	1,295	-	-	-	-	-	9,004				
Total Administrative:	$	217,090	$	72,607	$	10,065	$	9,663	$	16,573	$	9,833	$	7,480	$	12,037	$	-  $	-  $	-  $	-  $	-  $	138,258					

Operations & Maintenance

Water/Wastewater Operations																									
Service Charges	$	50,000	$	3,701	$	3,455	$	4,290	$	3,864  $	8,510	$	3,508	$	4,555	$	-	$	-	$	-	$	-		$	-	$	31,883										
Meter Expenses	1,000	-	-	-	-	-	-	-	-	-	-	-	-	-																
Purchased Water	1,450,000	127,831	156,754	120,686	125,551	134,284	130,790	132,649	-	-	-	-	-	928,546																
Treated Wastewater	2,400,000	198,854	226,106	205,430	203,882	222,483	211,793	211,425	-	-	-	-	-	1,479,973																
Black Creek Charge	55,000	207	201	5,645	14,405	-	-	-	-	-	-	-	-	20,458																
Alternative Water Supply	58,000	4,596	4,606	4,603	4,609	4,600	4,593	4,601	-	-	-	-	-	32,207																
Purchased Reclaimed Water	200,000	21,084	21,646	19,309	2,457	3,769	7,918	12,697	-	-	-	-	-	88,879																
Repairs & Maintenance	35,000	-	-	-	-	41,271	-	-	-	-	-	-	-	41,271																
Electric	40,000	2,245	2,255	1,614	1,112	1,906	1,621	15,108	-	-	-	-	-	25,861																
Capital Outlay	340,000	-	-	-	305,195	44,320	10,800	-	-	-	-	-	-	360,315																
Contingency	25,000	-	-	-	-	-	-	-	-	-	-	-	-	-																
Total Water/Wastewater Operations	$	4,654,000	$	358,518	$	415,023	$	361,577	$	661,074  $	461,143	$	371,023	$	381,035	$	-  $	-  $	-  $	-  $	-  $	3,009,393																	
																									
Total Operations & Maintenance	$	4,654,000	$	358,518	$	415,023	$	361,577	$	661,074  $	461,143	$	371,023	$	381,035	$	-  $	-  $	-  $	-  $	-  $	3,009,393																	
																									
Total Operating Expenses	$	4,871,090	$	431,125	$	425,088	$	371,240	$	677,647  $	470,975	$	378,503	$	393,072	$	-  $	-  $	-  $	-  $	-  $	3,147,650																	
																									
Excess (Deficiency) of Revenues over Expenditures	$	1,727,410	$	156,557	$	206,279	$	212,174	$  (109,604) $	113,328	$	211,735	$	199,941	$	-  $	-  $	-  $	-  $	-  $	990,409																	

Debt Service/Other Sources (Uses):																									

Principal Expense	
$	
(985,000)	
$	
(82,083)	
$	
(82,083)	
$	
(82,083)	
$	
(82,083) $	(82,083)	
$	
(82,083)	
$	
(82,083)	
$	
-  $	-	
$	
-	
$	
-	
$	
-	
$	
(574,583)	

Interest Expense	(753,095)	(62,758)	(62,758)	(62,758)	(62,758)	(62,758)	(62,758)	(62,758)	-	-	-	(439,305)	
Interfund Transfer Out	-	-	-	-	-	-	-	-	-	-	-	-	
Total Debt Service/Other Sources (Uses):	$	(1,738,095) $	(144,841) $	(144,841) $	(144,841) $	(144,841) $	(144,841) $	(144,841) $	(144,841) $	-  $	-  $	-  $	-  $	-  $	(1,013,889)	
										
Net Change in Fund Balance	$	(10,685) $	11,715  $	61,438  $	67,332  $	(254,445) $	(31,514) $	66,894  $	55,100  $	-  $	-  $	-  $	-  $	-  $	(23,479)	

Operating Revenues:

User Fees - Dues	$	445,832	$	35,022	$	35,081	$	35,769	$	35,386	$	35,462	$	35,161	$	36,244	$	-	$	-	$	-	$	-	$	-	$	248,124	
Greens/Cart Fees	1,714,717	168,148	122,156	120,174	119,039	138,224	205,747	171,553	-	-	-	-	-	1,045,041						
Tournament Golf Income	-	-	-	-	-	-	-	-	-	-	-	-	-	-						
Merchandise/Food/Beverage	1,865,621	169,424	132,019	156,914	127,483	141,288	187,566	183,408	-	-	-	-	-	1,098,103						
Rental Revenue	74,600	8,852	6,585	8,236	10,583	4,428	12,585	14,676	-	-	-	-	-	65,945						
Membership Income - Other Fees	4,515	255	253	421	151	274	287	286	-	-	-	-	-	1,926						
Miscellaneous Income	71,800	6,438	6,316	4,615	4,500	5,873	6,479	7,863	-	-	-	-	-	42,085						
Initiation Fees	10,000	-	5,581	3,488	-	-	9,000	8,250	-	-	-	-	-	26,320						
Interest Income/Commissions	-	400	415	402	415	414	209	382	-	-	-	-	-	2,637						
Sales Tax/Gratuities/Lesson Income	548,662	-	-	-	-	-	180	30	-	-	-	-	-	210						
Total Operating Revenues	$	4,735,747	$	388,540	$	308,407	$	330,019	$	297,557	$	325,963	$	457,214	$	422,692	$	-	$	-	$	-	$	-	$	-	$	2,530,391						

Cost of Goods Sold:

Cost of Goods Sold	

$	724,197	

70,722	

56,890	

64,914	

50,305	

63,148	

79,120	

80,510	

-	-	-	-	-	465,609						
Gross Profit	$	4,011,550	$	317,818	$	251,517	$	265,105	$	247,252	$	262,814	$	378,094	$	342,181	$	-  $	-  $	-  $	-  $	-  $	2,064,782						

Operating Expenses:															

Salaries	$	1,661,855	$	130,845	$	121,137	$	131,436	$	127,840	$	127,355	$	133,736	$	23,705	$	-	$	-	$	-	$	-	$	-	$	796,055	
Commissions & Bonuses	34,000	5,531	8,225	5,897	4,122	4,052	6,458	6,009	-	-	-	-	-	40,294																		
Rental Commissions	14,000	-	-	-	-	-	-	-	-	-	-	-	-	-																		
Employee Expenses	332,371	19,989	24,157	25,805	30,007	29,417	29,253	24,360	-	-	-	-	-	182,987																		
Employee Uniforms	3,780	-	121	355	203	79	820	79	-	-	-	-	-	1,657																		
Travel & Per Diem	-	-	-	753	383	35	-	-	-	-	-	-	-	1,171																		
Training	5,975	159	15	181	16	1,287	177	514	-	-	-	-	-	2,349																		
Employee Advertising	1,500	-	-	-	-	-	-	-	-	-	-	-	-	-																		
Janitorial Expense	34,952	1,431	685	100	2,300	2,000	2,100	2,000	-	-	-	-	-	10,616																		
Janitorial Supplies	7,698	890	144	750	658	1,456	1,939	690	6,527																		
Tournaments & Events	30,392	2,217	1,824	3,124	3,322	3,372	6,034	3,413	-	-	-	-	-	23,305																		
Centralized Services	99,653	6,356	5,657	8,423	6,941	6,573	7,980	8,121	-	-	-	-	-	50,052																		
Course & Grounds Maintenance	55,000	1,774	4,804	286	3,858	498	8,746	9,220	-	-	-	-	-	29,186																		
Repairs - Equipment	32,549	2,408	2,481	5,574	2,448	2,057	1,303	1,926	-	-	-	-	-	18,197																		
Repairs - Buildings	17,000	2,480	-	694	2,244	-	-	974	-	-	-	-	-	6,392																		
Operating Supplies	88,175	12,054	8,126	10,290	8,056	10,153	11,914	7,861	-	-	-	-	-	68,454																		
Office Supplies	3,500	51	578	808	684	189	191	347	-	-	-	-	-	2,848																		
Postage	500	-	31	117	-	133	10	12	-	-	-	-	-	303																		
Printing & Reproduction	1,000	-	-	-	-	287	-	306	-	-	-	-	-	594																		
Utility Services	91,326	9,725	5,616	5,421	4,990	7,034	6,320	7,449	-	-	-	-	-	46,555																		
Gas/Oil/Propane	46,247	2,558	2,094	2,551	5,455	2,689	199	2,988	-	-	-	-	-	18,534																		
Refuse & Potables	15,771	1,337	2,602	1,357	1,357	1,337	1,337	1,424	-	-	-	-	-	10,750																		
Telephone/T1 Line	8,990	1,214	981	912	629	629	643	574	-	-	-	-	-	5,583																		
Security/Pest Control	22,500	3,910	3,067	3,493	3,741	2,336	5,459	2,852	-	-	-	-	-	24,858																		
Music & Cable Service	12,000	912	1,253	1,459	1,720	1,670	389	1,096	-	-	-	-	-	8,500																		
Dues and Subscriptions	9,013	1,192	2,775	2,807	1,160	7,222	1,977	1,878	-	-	-	-	-	19,012																		
Chemicals	78,730	5,900	16,179	(1,019)	2,235	2,645	9,872	6,368	-	-	-	-	-	42,179																		
Fertilizer - Course	76,640	2,627	712	1,856	3,384	(1,665)	19,846	9,446	-	-	-	-	-	36,205																		

Operating Expenses: (continued)
Sand, Seed & Dressing	38,676			-	1,720			569	615	334	390	1,702	-	-	-	-	-	5,330 Small Tools			-		55			-	1,189	234		-		-		-	-	-	-	-	-	1,478 Licenses/Permits		2,350		408		283		283      164      590     1,374      985       -       -       -       -       -        4,087
Cash Short/Over	-	(11)	(46)	(52)	99	1	(84)	800	-	-	-	-	-	708
Miscellaneous	13,700	1,959	-	38	430	-	-	100	-	-	-	-	-	2,527
Other Services	8,000	40	370	40	40	43	493	43	-	-	-	-	-	1,069
Trustee Fees/Bank Charges	90,997	10,609	10,717	9,177	9,493	10,075	10,782	13,736	-	-	-	-	-	74,589
Aerification		-		-		-		-		-		-		-		-	-	-	-	-	-		- Management Fees - Hampton	86,400	10,228	7,478		7,478	8,388	7,000	7,478	7,955	-	-	-	-	-	56,003
Rentals & Leases	257,800	22,226	22,331	21,557	20,089	21,371	21,402	22,063	-	-	-	-	-	151,039
Lake Maintenance	30,000	2,500	2,500	2,500	2,500	2,500	2,500	2,500	-	-	-	-	-	17,500
Insurance	129,840	9,410	9,410	9,410	9,410	9,674	9,674	10,311	-	-	-	-	-	67,298
Other Current Charges/RE Taxes	32,000	1,684	1,684	6,739	2,427	2,377	2,377	2,377	-	-	-	-	-	19,664
District Manager/Administrator	38,500	2,750	-	2,750	2,750	2,750	2,750	2,750	-	-	-	-	-	16,500
District Attorney	5,820	518	810	534	518	534	534	534	-	-	-	-	-	3,983
Accounting & Audit	2,000	192	192	192	192	192	192	192	-	-	-	-	-	1,342
Non-Recurring/Other/Prior Year	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Equipment		-	-	-	-	-	-	-	-	-	-	-	-	-	- Sales Tax/Gratuities/Lesson Income	548,662		-	-	-	-	-	-	-	-	-	-	-	-	-

Non-Operating Income/(Expenses):										
Principal Expense	(475,000)	(35,000)	(35,000)	(35,000)	(35,000)	(35,000)	(35,000)	(35,000)	-	-	-	(245,000)	
Interest Expense	(31,350)	(7,370)	(7,370)	(7,370)	(7,370)	(7,370)	(7,370)	(7,370)	-	-	-	(51,590)	
Total Debt Service/Other Sources (Uses):	$	(506,350) $	(42,370) $	(42,370) $	(42,370) $	(42,370) $	(42,370) $	(42,370) $	(42,370) $	-  $	-  $	-  $	-  $	-  $	(296,590)	
										
Net Change in Fund Balance	$	(564,662) $	(2,679) $	(61,569) $	(53,098) $	(70,220) $	(49,834) $	19,160  $	110,150  $	-  $	-  $	-  $	-  $	-  $	(108,089)	
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Clay County Fiscal Year 2024

Gross Assessments	$	3,710,607.49	$	659,771.95	$	4,370,379.44	
Net Assessments	$	3,487,971.04	$	620,185.63	$	4,108,156.67	
ON ROLL ASSESSMENTS
allocation in %	84.90%	15.10%	100.00%

Date	
Gross Amount	Prior Year Gross Amount	Discount/ Commission	Prior Year Discount/ Commission	
Interest/ Penalties	Prior Year Interest/ Penalties	
Net Receipts	
O&M Portion	
Capital Reserve	
Total	

11/06/23	
$	19,343.39	
$	-	
992.13	
367.03	
$	-	
$	-	
$	17,984.23	
$	15,269.25	
$	2,714.98	
$	17,984.23	
11/14/23	240,182.86	-	9,587.41	4,611.91	-	-	225,983.54	191,868.06	34,115.48	225,983.54	
11/27/23	724,735.70	-	28,977.37	13,915.15	-	-	681,843.18	578,909.10	102,934.08	681,843.18	
12/11/23	2,790,869.67	-	111,619.02	53,585.02	-	-	2,625,665.63	2,229,283.45	396,382.18	2,625,665.63	
12/22/23	314,981.74	-	11,380.66	6,072.03	-	-	297,529.05	252,612.74	44,916.31	297,529.05	
01/11/24	49,825.22	-	1,489.54	966.71	-	-	47,368.97	40,217.94	7,151.03	47,368.97	
02/06/24	52,530.84	-	1,170.72	1,027.20	-	-	50,332.92	42,734.44	7,598.48	50,332.92	
03/11/24	38,215.46	-	374.55	756.82	-	-	37,084.09	31,485.71	5,598.38	37,084.09	
04/06/24	80,156.96	-	7.67	1,602.99	-	-	78,546.30	66,688.60	11,857.70	78,546.30	
	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	
	$	4,310,841.84	$	-	$	165,599.07	$	82,904.86	$	-	$	-	$	4,062,337.91	$	3,449,069.28	$	613,268.63	$	4,062,337.91	

Date	
Gross Amount	
Prior Year Gross Amount	
Discount/ Commission	Prior Year Discount/ Commission	
Interest/ Penalties	
Prior Year Interest/ Penalties	
Net Receipts	
2014A1/A2
Debt Service	
2014A3
Debt Service	
2017
Debt Service	
Total	

11/06/23	
$	16,201.60	
$	-	
827.07	
307.49	
$	-	
$	-	
$	15,067.04	
$	12,716.40	
$	1,997.01	
$	353.64	
$	15,067.04	
11/14/23	178,054.27	-	7,121.98	3,418.65	-	-	167,513.64	141,379.46	22,202.49	3,931.69	167,513.64	
11/27/23	429,602.36	-	17,183.82	8,248.37	-	-	404,170.17	341,114.68	53,569.26	9,486.22	404,170.17	
12/11/23	1,891,246.65	-	75,638.93	36,312.15	-	-	1,779,295.57	1,501,703.71	235,830.26	41,761.61	1,779,295.57	
12/22/23	324,087.12	-	11,679.52	6,248.15	-	-	306,159.45	258,394.83	40,578.79	7,185.83	306,159.45	
01/11/24	30,311.18	-	909.33	588.03	-	-	28,813.82	24,318.51	3,819.02	676.29	28,813.82	
02/06/24	36,662.28	-	802.89	717.20	-	-	35,142.19	29,659.58	4,657.79	824.82	35,142.19	
03/13/24	27,151.31	-	278.52	537.45	-	-	26,335.34	22,226.71	3,490.52	618.11	26,335.34	
04/06/24	51,507.04	-	9.93	1,029.95	-	-	50,467.16	42,593.67	6,688.99	1,184.51	50,467.16	
	-	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	-	-	-	
	$	2,984,823.81	$	-	$	114,451.99	$	57,407.44	$	-	$	-	$	2,812,964.38	$	2,374,107.55	$	372,834.13	$	66,022.71	$	2,812,964.38	

C.

1.
The Crossings at Fleming Island
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2024
Check Register

Date	Fund	Check #'s	Amount	

3/1-3/31	

General	

5720-5738	

$139,046.63	
	Capital Outlay	453	$6,900.00	
	Water/Sewer	8778-8800	$978,282.70	
	Golf		$162,037.83	
	Swim & Tennis		$61,018.30	
		TOTAL	$1,347,285.46	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	1
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/12/24 00010	2/29/24 12104	202402 310-51300-31500	*	2,660.92
FEB 24 - GENERAL COUNSEL
2/29/24 12104	202402 300-13100-10300	*	534.02
FEB 24 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A	3,194.94 005720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00003	2/22/24 FEB 24	202402 320-53800-43000	*	5,331.25 FEB 24 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	5,331.25 005721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00224	2/29/24 02292024 202402 320-53800-34500	*	150.00
SECURITY SVC 2/21
MICHAEL CONN0RS	150.00 005722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00041	1/18/24 1434	202401 320-53800-34000	*	575.00
INSTALL BALLARD AT WF
CW BUILDERS & ASSOCIATES, INC.	575.00 005723
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00269	2/29/24 02292024 202402 320-53800-34000	*	250.00
SECURITY SVC 2/18
RODNEY MAXIE DRIGGERS	250.00 005724
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00263	3/07/24 75	202403 320-53800-46300	*	2,900.00
VARIOUS TREE REMOVALS
DUCE TREE SERVICE	2,900.00 005725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00001	3/01/24 616	202403 310-51300-34000	*	5,257.33
MAR 24 - MGMT FEES
3/01/24 616	202403 310-51300-35100	*	83.33
MAR 24 - IT
3/01/24 616	202403 310-51300-31300	*	175.00
MAR 24 - DISSEMINATION
3/01/24 616	202403 310-51300-42500	*	12.75
MAR 24 - COPIES
GMS, LLC	5,528.41 005726
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00180	2/29/24 02292024 202402 320-53800-34500	*	200.00
SECURITY 2/29/24
EDGAR W HOWELL, JR.	200.00 005727
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00212	2/29/24 02292024 202402 320-53800-34500	*	110.00
FEB SCHEDULING FEE
JUSTIN JOHNSON	110.00 005728
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00184	3/01/24 162690B	202403 320-53800-46800	*	6,110.00 MAR 24 WATER MGMT SVCS LM
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	2
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

SECURITY 2/23/24

JORDAN SPAULDING	250.00 005733
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00187	2/01/24 14952550 202402 320-53800-34000	*	1,607.06
LIFT RENTAL
SUNBELT RENTALS	1,607.06 005734
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00018	2/28/24 202538	202402 320-53800-46200	*	71,926.32
FEB 24 - LANDSCAPE MAINT
TREE AMIGOS	71,926.32 005735
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/24 00137	3/08/24 FEB 24	202402 320-53800-43100	*	4,804.80 FEB 24 - WATER
THE CROSSINGS @ FI CDD C/O CCUA	4,804.80 005736
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/24 00221	3/03/24 0594	202402 300-13100-10400	*	9,943.51
FEB 24 - CREDIT CARD
3/03/24 0594	202402 310-51300-34000	*	2,956.60
FEB 24 - CREDIT CARD
3/03/24 0594	202402 320-53800-34000	*	5,743.23
FEB 24 - CREDIT CARD
3/03/24 0594	202402 310-51300-49500	*	522.99
FEB 24 - CREDIT CARD
3/03/24 0594	202402 310-51300-49000	*	125.00
JAN 24 - CREDIT CARD
WELLS FARGO	19,291.33 005737
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	3
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL

FEB 24 - IT

CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	1
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/29/24 00100	2/12/24 4	202402 320-53800-60000	*	6,900.00
SLIDE RENOVATION
SHOWERS FIBERGLASS SOLUTIONS AND	6,900.00 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	6,900.00
TOTAL FOR REGISTER	6,900.00

CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	1
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
3/01/24 00115	3/01/24 OCT-MAR	202403 300-15100-01600	*	376,547.52 OCT-MAR INTEREST FUNDING
THE CROSSINGS AT FLEMING ISLAND CDD	376,547.52 008778
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/01/24 00300	3/01/24 OCT-MAR	202403 300-15100-01500	*	492,499.98 OCT-MAR PRINC FUNDING
THE CROSSINGS AT FLEMING ISLAND CDD	492,499.98 008779
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/24 02317	2/08/24 10551	202402 320-53600-46000	*	166.71
REP BACKFLOW SALTMARSH LN
BOB'S BACKFLOW & PLUMBING SERVICES	166.71 008780
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/24 00041	2/15/24 1447	202402 320-53600-46000	*	41,104.00
REP CONCRETE RECLAIMED PS
CW BUILDERS & ASSOCIATES, INC.	41,104.00 008781
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00010	2/29/24 12104	202402 310-53600-31500	*	2,202.13
FEB 24 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A.	2,202.13 008782
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00003	2/20/24 1966548	202402 320-53600-43000	*	1,906.00
4567 LAKESHORE DR E
CLAY ELECTRIC COOPERATIVE, INC	1,906.00 008783
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00041	2/29/24 1449	202402 320-53600-60000	*	44,320.00
PRGS PMT/REP CONCRETE REN
3/06/24 1450	202403 320-53600-60000	*	10,800.00
FINAL/REP CONCRETE RENO
CW BUILDERS & ASSOCIATES, INC.	55,120.00 008784
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00059	3/05/24 8-428-01 202402 310-53600-42000	*	31.06
DELIVERIES THRU 2/28/24
FEDEX	31.06 008785
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/24 00001	3/01/24 617	202403 310-53600-34000	*	3,345.00
MAR 24 - W&S MGMT FEES
3/01/24 617	202403 310-53600-35100	*	83.33
MAR 24 - IT
3/01/24 617	202403 310-53600-31300	*	83.33
MAR 24 - DISSEMINATION

24 - MGMT FEES

CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	2
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	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	#
2/01/24 614	202402 310-53600-31300	*	83.33
FEB 24 - DISSEMINATION
GMS, LLC	3,511.66 008787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05486	3/20/24 618722	202403 300-11500-10000	*	127.64
UTILITY REFUND
BRENT A BARNES	127.64 008788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05487	3/20/24 614258	202403 300-11500-10000	*	61.58
UTILITY REFUND
MICHELLE BEHEE	61.58 008789
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05488	3/20/24 550431	202403 300-11500-10000	*	79.99
UTILITY REFUND
JOHN BRENNAN	79.99 008790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 00002	3/20/24 595365	202403 300-11500-10000	*	124.00
REIMBURSE CCU EH OFFICIAL
CLAY COUNTY UTILITY AUTHORITY	124.00 008791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05489	3/20/24 557299	202403 300-11500-10000	*	26.97
UTILITY REFUND
JACOB GARRISON	26.97 008792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05490	3/20/24 204962	202403 300-11500-10000	*	10.02
UTILITY REFUND
JOHN W HOLLAND	10.02 008793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 02198	3/20/24 622853	202403 300-11500-10000	*	58.19
UTILITY REFUND
PETER W KOMATZ	58.19 008794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05491	3/20/24 621763	202403 300-11500-10000	*	89.53
UTILITY REFUND
ARCHIE MITCHELL JR	89.53 008795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 04751	3/20/24 623786	202403 300-11500-10000	*	311.15
UTILITY REFUND
ORR FLEMING MEDICAL OWNER, LLC	311.15 008796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05492	3/20/24 591663	202403 300-11500-10000	*	14.45
UTILITY REFUND
ANTHONY PALOMBO	14.45 008797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/24 05493	3/20/24 608279	202403 300-11500-10000	*	4.46
UTILITY REFUND
KAREN TORLEY	4.46 008798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/17/24	PAGE	3
*** CHECK DATES 03/01/2024 - 03/31/2024 ***	CROSSINGS - WATER/SEWER
BANK B CROSSINGS - W/S

REFUND

REFUND

CROS --CROSSINGS--	PPOWERS
Type	Num	Date	NameCheck Detail Mar 2024
Account	Original Amount
Bill Pmt -Check 304420	03/06/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-731.00

Bill	022024-8990	02/20/2024	70600 · Utilities	731.00
731.00

Bill Pmt -Check 304421	03/07/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-204.00

Bill	022024-9196	02/20/2024	70600 · Utilities	204.00
204.00

Bill Pmt -Check 304422	03/08/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-37.00

Bill	022024-9113	02/20/2024	70600 · Utilities	37.00
37.00

Bill Pmt -Check 304423	03/08/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-916.00

Bill	022024-9105	02/20/2024	70600 · Utilities	916.00
916.00

Bill Pmt -Check 304424	03/08/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-2,002.00

Bill	022024-8602	02/20/2024	70600 · Utilities	2,002.00
2,002.00

Bill Pmt -Check 304425	03/08/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-317.00

Bill	022024-5671	02/20/2024	70600 · Utilities	317.00
317.00

Bill Pmt -Check 304426	03/03/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-39.00

Bill	021224-8719	02/12/2024	70600 · Utilities	39.00
39.00

Bill Pmt -Check 304427	03/04/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-38.00

Bill	021224-8982	02/12/2024	70600 · Utilities	38.00
38.00

Bill Pmt -Check 304431	03/06/2024 AT&T	101000 · Operating - Checking Account	-77.82

Bill	021524-3795	02/15/2024	70650 · Telephone	77.82
77.82

Bill Pmt -Check 304432	03/08/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-63.00

Bill	022224-8859	02/22/2024	70600 · Utilities	63.00
63.00
Bill Pmt -Check 304437	03/04/2024 Breakthru Beverage
Check Det1a01i0l00 · Operating - Checking Account	-764.06
Mar 2024
Bill	114575873	02/28/2024	502510 · Wine - Restaurant	57.00
502610 · Liquor - Restaurant	707.06
764.06

Bill Pmt -Check 304439	03/01/2024 Gegervision IT	101000 · Operating - Checking Account	-1,816.25

Bill	6421	02/29/2024	70661 · Other Contractual Services	1,816.25	
				1,816.25	

Bill Pmt -Check 106423	03/01/2024 My Alarm Center	101000 · Operating - Checking Account	-211.86

Bill	18718545	03/01/2024	112300 · A/R Due from Others	132.00	
	71660 · Alarm Service - Golf	79.86			
		211.86			

Bill Pmt -Check 106424	03/01/2024 Zach's Outdoor Equipment	101000 · Operating - Checking Account	-9.40

Bill	541108	02/13/2024	70460 · Repairs - Equipment	9.40	
				9.40	

Bill Pmt -Check 106425	03/01/2024 Jani-King of Jacksonville	101000 · Operating - Checking Account	-547.76

Bill	JAK11230281	11/01/2023	79260 · Janitorial Service - Admin.	1,825.85	
				1,825.85	

Bill Pmt -Check 106426	03/01/2024 Optima Security, Inc.	101000 · Operating - Checking Account	-33.44

Bill	49193	02/02/2024	79500 · Supplies - Clubhouse	33.44	
				33.44	

Bill Pmt -Check 106427	03/01/2024 SCNS Sports Foods, Inc	101000 · Operating - Checking Account	-173.60

Bill	204246	02/02/2024	502170 · Pro Shop Food	173.60	
				173.60	

Bill Pmt -Check 106428	03/01/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-2,808.26

Bill	1536906	02/12/2024	502110 · Food - Restaurant	523.32	
Bill	1536907	02/12/2024	502110 · Food - Restaurant	202.25	
Bill	1536579	02/13/2024	502110 · Food - Restaurant	495.45	
Bill	1537391	02/14/2024	502110 · Food - Restaurant	113.23	
Bill	1537965	02/16/2024	502110 · Food - Restaurant	50.89	
Bill	1537769	02/20/2024	502110 · Food - Restaurant	155.42	
Bill	1537768	02/20/2024	502110 · Food - Restaurant	621.01	
Bill	1538682	02/22/2024	502110 · Food - Restaurant	526.34	
Bill	1538791	02/22/2024	502110 · Food - Restaurant	120.35	
				2,808.26	

Bill Pmt -Check 106429	03/01/2024 Wind River Environmental LLC	101000 · Operating - Checking Account	-379.50

Bill	6243919	02/19/2024	Check Det7a06i6l2 · Contract Services - Other	379.50	
			Mar 2024	379.50	

Bill Pmt -Check	
106430	
03/01/2024 Professional Cooling & Control Systems	
101000 · Operating - Checking Account	
-529.15	

Bill	
1814	
02/05/2024	
79460 · Repairs - Administration Equip.	
529.15	
				529.15	

Bill Pmt -Check	
106431	
03/01/2024 Napa Auto Parts	
101000 · Operating - Checking Account	
-84.03	

Bill	
724480	
02/12/2024	
70460 · Repairs - Equipment	
84.03	
				84.03	

Bill Pmt -Check	
106432	
03/01/2024 Republic Services	
101000 · Operating - Checking Account	
-1,336.86	

Bill	
0687-0014031	
02/16/2024	
72630 · Waste Removal	
1,336.86	
				1,336.86	

Bill Pmt -Check	
106433	
03/01/2024 Applied Maintenance Supplies and Solutio	
101000 · Operating - Checking Account	
-94.51	

Bill	
7028849187	
02/01/2024	
70460 · Repairs - Equipment	
94.51	
				94.51	

Bill Pmt -Check	
106434	
03/01/2024 Acushnet	
101000 · Operating - Checking Account	
-21.95	

Bill	
0100111264	
01/30/2024	
709730 · Finance Charges	
21.95	
				21.95	

Bill Pmt -Check	
106435	
03/01/2024 Turf Control LLC	
101000 · Operating - Checking Account	
0.00	
				
0.00	

Bill Pmt -Check	
106436	
03/01/2024 Martin Coffee	
101000 · Operating - Checking Account	
-206.00	

Bill	
81189	
02/01/2024	
502210 · N/A Beverage - Restaurant	
206.00	
				206.00	

Bill Pmt -Check	
106437	
03/01/2024 PureFit, Inc.	
101000 · Operating - Checking Account	
-63.11	

Bill	
817362	
02/01/2024	
502170 · Pro Shop Food	
63.11	
				63.11	

Bill Pmt -Check	
106438	
03/01/2024 ForeUp Marketing	
101000 · Operating - Checking Account	
-119.20	

Bill	
02-2024-29827	
02/01/2024	
70680 · Dues and Subscriptions	
119.20	
				119.20	

Bill Pmt -Check	
106439	
03/01/2024 Siesta Key Cigars LLC	
101000 · Operating - Checking Account	
-183.01	

Bill	
1096	
02/13/2024	
121100 · Merchandise - Pro Shop	
183.01	
				183.01	
Bill Pmt -Check 304441	03/04/2024 Southern Glazer's Of FLCheck Det1a01i0l00 · Operating - Checking Account	-1,789.45
Mar 2024
Bill	2509305	02/28/2024	502410 · Beer - Restaurant	378.00
502610 · Liquor - Restaurant	1,411.45
1,789.45

Bill Pmt -Check 304442	03/01/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-592.00

Bill	3279391	02/28/2024	502410 · Beer - Restaurant	592.00	
				592.00	

Bill Pmt -Check 304443	03/01/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-392.35

Bill	3279389	02/28/2024	502410 · Beer - Restaurant	392.35	
				392.35	

Bill Pmt -Check 203215	03/01/2024 Brennan Golf Sales	101000 · Operating - Checking Account	-508.28

Bill	11057747	01/31/2024	704010 · Course - Repair & Maintenance	508.28	
				508.28	

Bill Pmt -Check 203216	03/01/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-572.36

Bill	1001291	02/19/2024	707040 · Chemicals - Course	572.36	
				572.36	

Bill Pmt -Check 203217	03/01/2024 Cutter & Buck	101000 · Operating - Checking Account	-1,024.82

Bill	0097548393	02/02/2024	121100 · Merchandise - Pro Shop	179.43	
Bill	0097545867	02/07/2024	121100 · Merchandise - Pro Shop	751.51	
Bill	0097545868	03/01/2024	111910 · Special Orders	93.88	
				1,024.82	

Bill Pmt -Check 203218	03/01/2024 Florida State Golf Association	101000 · Operating - Checking Account	-4,446.00

Bill	58671	02/01/2024	71680 · Dues & Subscriptions - Pro Shop	4,446.00	
				4,446.00	

Bill Pmt -Check 203219	03/01/2024 GOLFNOW	101000 · Operating - Checking Account	-93.00

Bill	INV00087398	02/05/2024	70680 · Dues and Subscriptions	93.00	
				93.00	

Bill Pmt -Check 203220	03/01/2024 Global Golf Sales	101000 · Operating - Checking Account	-713.24

Bill	INV/2024/0254	02/07/2024	121100 · Merchandise - Pro Shop	395.94	
Bill	INV/2024/0366	02/09/2024	141300 · Prepaid Expenses - Other	317.30	
				713.24	

Bill Pmt -Check 203221	03/01/2024 Golf Agronomics Supply and Handling	101000 · Operating - Checking Account	-1,114.41

Bill	0695751-IN	02/22/2024	707310 · Sand - Course	1,114.41
Check Detail Mar 2024
1,114.41
Bill Pmt -Check 203222	03/01/2024 Golf Car Services Inc	101000 · Operating - Checking Account	-35.50
Bill	19546	01/29/2024	78460 · Repairs - Maint. Equipment	35.50
35.50
Bill Pmt -Check 203223	03/01/2024 Southeastern Paper Group	101000 · Operating - Checking Account	-171.43
Bill	06086731	01/31/2024	70270 · Janitorial Supplies	43.35
71540 · Supplies - Course	128.08
171.43
Bill Pmt -Check 203224	03/01/2024 Taylor Made Golf Company, Inc.	101000 · Operating - Checking Account	-276.04
Bill	37098978	01/18/2024	111910 · Special Orders	326.97
326.97
Bill Pmt -Check 203225	03/01/2024 Trigon Turf Sciences, LLC	101000 · Operating - Checking Account	-3,210.00
Bill	004287	01/26/2024	707040 · Chemicals - Course	3,210.00 3,210.00
Bill Pmt -Check 304444	03/01/2024 DLL Finance LLC	101000 · Operating - Checking Account	-728.83
Bill	27715501	03/01/2024	81200 · Leases - Carts	728.83
728.83
Bill Pmt -Check 304445	03/01/2024 DLL Finance LLC	101000 · Operating - Checking Account	-9,076.85
Bill	27715502	02/29/2024	81200 · Leases - Carts	9,076.85 9,076.85
Bill Pmt -Check 304446	03/01/2024 DLL Finance LLC	101000 · Operating - Checking Account	-865.38
Bill	27715410	03/01/2024	81200 · Leases - Carts	865.38
865.38
Bill Pmt -Check 304447	03/04/2024 North Florida Sales	101000 · Operating - Checking Account	-638.35
Bill	3863097	02/29/2024	502410 · Beer - Restaurant	638.35
638.35
Bill Pmt -Check 304448	03/05/2024 Think VoIP Services	101000 · Operating - Checking Account	-291.66
Bill	DG-3961	03/01/2024	70650 · Telephone	291.66
291.66
Bill Pmt -Check online	03/07/2024 Sysco	101000 · Operating - Checking Account	-4,078.09

Bill	483481033	01/31/2024	502110 · Food - Restaurant	769.19	
			79270 · Janitorial Supllies - Admin.	73.76	

	Check Det7a25i1l0 · Paper Supplies - F & B	87.46			
Bill	483485311	02/01/2024	Mar 2024502110 · Food - Restaurant	2,539.37		
		79270 · Janitorial Supllies - Admin.	107.59		
		72510 · Paper Supplies - F & B	500.72		
			4,078.09		

Bill Pmt -Check	
203226	
03/06/2024 Connie Duglin Specialty Linen	101000 · Operating - Checking Account	
-744.46		

Bill	
626602	
02/01/2024	72520 · Linen Service - F & B	
744.46		
			744.46		

Check	
ACH	
03/08/2024 Fintech.net	101000 · Operating - Checking Account	
-42.60		
		
79970 · Other Services - Admin	
42.60		
			42.60		

Bill Pmt -Check		
03/01/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	
0.00		

Bill	
1540295	
03/01/2024 Sea Breeze Food Service	200000 · Accounts Payable StrongRoom	
-552.74		
			-552.74		

Bill Pmt -Check	
106440	
03/08/2024 SESAC	101000 · Operating - Checking Account	
-426.20		

Bill	

10707107	

02/01/2024	

79830 · Licenses and Permits - Admin.	

426.20	
				426.20	

Bill Pmt -Check 304451	03/08/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-221.25

Bill	3285002	03/06/2024	502410 · Beer - Restaurant	221.25	
				221.25	

Bill Pmt -Check 304452	03/08/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-739.00

Bill	3285003	03/06/2024	502410 · Beer - Restaurant	739.00	
				739.00	

Bill Pmt -Check 304453	03/14/2024 Breakthru Beverage	101000 · Operating - Checking Account	-338.30

Bill	114687424	03/06/2024	502510 · Wine - Restaurant	175.15	
	502610 · Liquor - Restaurant	163.15			
		338.30			

Bill Pmt -Check 304454	03/13/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-830.62

Bill	2535439	03/06/2024	502610 · Liquor - Restaurant	830.62	
				830.62	

Bill Pmt -Check 304455	03/14/2024 North Florida Sales	101000 · Operating - Checking Account	-1,085.45

Bill	3868208	03/07/2024	502410 · Beer - Restaurant	1,085.45	
				1,085.45	

Bill Pmt -Check		03/11/2024 Callaway Golf Company Check Det1a01i0l00 · Operating - Checking Account
Mar 2024	0.00		
Bill	935824037	01/11/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-2,016.70	
Bill	935864945	02/01/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-458.00	
Bill	937271389	11/13/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-190.67	
Bill	937523980	01/17/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-203.40	
				-2,868.77	

Bill Pmt -Check 8630	03/14/2024 Brad Stephens	101000 · Operating - Checking Account	-586.42

Bill	022924-	02/29/2024	608000 · Employee Training & Education	465.00	
	60800 · Employee Training and Education	121.42			
		586.42			

Bill Pmt -Check 304456	03/28/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-91.59

Bill	030824-0521	03/08/2024	70600 · Utilities	91.59	
				91.59	

Bill Pmt -Check 304457	03/28/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-696.83

Bill	030824-0271	03/08/2024	70600 · Utilities	696.83	
				696.83	

Bill Pmt -Check 304458	03/28/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-341.45

Bill	030824-0051	03/08/2024	70600 · Utilities	341.45	
				341.45	

Bill Pmt -Check 8631	03/14/2024 HelenRunjo	101000 · Operating - Checking Account	-2,356.67

Bill	3142024 Helen	03/14/2024	72300 · Patron Events - F & B	1,699.00	
	60800 · Employee Training and Education	42.01			
	71300 · Patron Events - Pro Shop	506.48			
	502110 · Food - Restaurant	50.01			
	502610 · Liquor - Restaurant	59.17			
		2,356.67			

Bill Pmt -Check online	03/15/2024 Sysco	101000 · Operating - Checking Account	-11,809.94

Bill	483491690	02/05/2024	502610 · Liquor - Restaurant	147.64	
			72510 · Paper Supplies - F & B	717.59	
			72550 · Supplies - F & B Misc.	182.85	
			72270 · Janitorial Supllies - F & B	257.60	
			502110 · Food - Restaurant	2,770.83	
Bill	483494840	02/07/2024	502110 · Food - Restaurant	1,134.10	
			72270 · Janitorial Supllies - F & B	20.80	
Bill	483496757	02/08/2024	79270 · Janitorial Supllies - Admin.	159.90	
Bill	483496758	02/08/2024	502110 · Food - Restaurant	1,365.56	
Bill	483497518	02/09/2024	502110 · Food - Restaurant	46.58	
Bill	483501373	02/10/2024	502610 · Liquor - Restaurant	120.41	
			72510 · Paper Supplies - F & B	236.79	
			502110 · Food - Restaurant	1,072.53	

Bill	483504479	02/13/2024	Check Det5a02i1l10 · Food - Restaurant	161.57	
			Mar 2024502610 · Liquor - Restaurant	287.70	
			72510 · Paper Supplies - F & B	610.17	
			79270 · Janitorial Supllies - Admin.	25.24	
			502170 · Pro Shop Food	128.19	
Bill	483506253	02/14/2024	502110 · Food - Restaurant	377.52	
			79270 · Janitorial Supllies - Admin.	243.43	
Bill	483507858	02/15/2024	502110 · Food - Restaurant	1,657.82	
Bill	483506253-1	03/01/2024	72510 · Paper Supplies - F & B	71.68	
Bill	183489525	03/01/2024	709730 · Finance Charges	13.44	
				11,809.94	

Bill Pmt -Check 106441	03/15/2024 Napa Auto Parts	101000 · Operating - Checking Account	-120.17

Bill	726522	02/26/2024	70500 · Operating Supplies	129.85	
				129.85	

Bill Pmt -Check 106442	03/15/2024 USGA	101000 · Operating - Checking Account	-150.00

Bill	022924-1522	02/29/2024	71680 · Dues & Subscriptions - Pro Shop	150.00	
				150.00	

Bill Pmt -Check 106443	03/15/2024 State Industrial Products	101000 · Operating - Checking Account	-146.30

Bill	903167000	02/01/2024	70500 · Operating Supplies	146.30	
				146.30	

Bill Pmt -Check 106445	03/15/2024 Governmental Management Services, LLC 101000 · Operating - Checking Account	-477.50

Bill	618	03/01/2024	801100 · Management Fees	477.50	
				477.50	

Bill Pmt -Check 304462	03/19/2024 Breakthru Beverage	101000 · Operating - Checking Account	-133.70

Bill	114778590	03/12/2024	502510 · Wine - Restaurant	133.70	
				133.70	

Bill Pmt -Check 203227	03/15/2024 Ag-Pro Companies	101000 · Operating - Checking Account	-565.83

Bill	E27271	02/19/2024	704010 · Course - Repair & Maintenance	497.99	
Bill	P42087	02/27/2024	70460 · Repairs - Equipment	67.84	
				565.83	

Bill Pmt -Check 203228	03/15/2024 Alsco	101000 · Operating - Checking Account	-714.14

Bill	LJAC1192362	02/14/2024	72520 · Linen Service - F & B	301.10	
			71510 · Supplies - Pro Shop	48.67	
Bill	LJAC1193340	02/21/2024	72520 · Linen Service - F & B	364.37	
				714.14	

Bill Pmt -Check 203229	03/15/2024 Site One Landscape Supply	101000 · Operating - Checking Account	-1,910.05
Bill	136509863-00	11/15/2023
Check Det7a07i0l50 · Pesticides	1,910.05
Mar 2024

1,910.05

Bill Pmt -Check 203230	03/15/2024 Premier Bride	101000 · Operating - Checking Account	-135.92

Bill	9774	03/04/2024	703240 · Printing	135.92	
				135.92	

Bill Pmt -Check 203231	03/15/2024 GPS Industries, LLC	101000 · Operating - Checking Account	-1,161.00

Bill	CON118982	03/01/2024	81200 · Leases - Carts	1,161.00	
				1,161.00	

Bill Pmt -Check 304472	03/15/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-437.00

Bill	3289940	03/13/2024	502410 · Beer - Restaurant	437.00	
				437.00	

Bill Pmt -Check 304473	03/15/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-226.05

Bill	3289938	03/13/2024	502410 · Beer - Restaurant	226.05	
				226.05	

Bill Pmt -Check 304474	03/15/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-48.00

Bill	3289936	03/13/2024	502410 · Beer - Restaurant	48.00	
				48.00	

Bill Pmt -Check 304475	03/20/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-1,824.09

Bill	2561770	03/13/2024	502510 · Wine - Restaurant	609.00	
	502610 · Liquor - Restaurant	1,215.09			
		1,824.09			

Bill Pmt -Check 304476	03/18/2024 PNC Equipment Finance	101000 · Operating - Checking Account	-7,945.74

Bill	1907574	02/14/2024	88230 · Leases - Maint. Equipment	7,945.74	
				7,945.74	

Bill Pmt -Check 304477	03/18/2024 North Florida Sales	101000 · Operating - Checking Account	-942.10

Bill	3873436	03/14/2024	502410 · Beer - Restaurant	942.10	
				942.10	

Bill Pmt -Check 106444	03/15/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-129.04

Bill	1535938-1	02/06/2024	502110 · Food - Restaurant	8.00	
Bill	1532013	03/01/2024	502110 · Food - Restaurant	60.52	
Bill	1582013	03/01/2024	502110 · Food - Restaurant	60.52	
				129.04	

Bill Pmt -Check ACH	03/20/2024 Paychex	101000 · Operating - Checking Account	-267.30
Bill	ach	03/20/2024
Mar 2024603400 · Insurance Benefits	267.30
267.30

Bill Pmt -Check online	03/20/2024 Sysco	101000 · Operating - Checking Account	-5,272.60

Bill	483513780	02/19/2024	502110 · Food - Restaurant	1,946.65
502610 · Liquor - Restaurant	110.67
79270 · Janitorial Supllies - Admin.	179.45
72510 · Paper Supplies - F & B	524.67
Bill	483514268	02/20/2024	72550 · Supplies - F & B Misc.	27.57
Bill	483516966	02/21/2024	502110 · Food - Restaurant	558.03
502610 · Liquor - Restaurant	70.74
79270 · Janitorial Supllies - Admin.	107.59
72510 · Paper Supplies - F & B	258.57
Bill	483520152	02/23/2024	502110 · Food - Restaurant	1,398.86
402170 · Food - Snackbar	120.33
5,303.13
Bill Pmt -Check 106446	03/20/2024 Pepsi	101000 · Operating - Checking Account	-925.40
Bill	36169807	02/28/2024	502210 · N/A Beverage - Restaurant	848.15
502610 · Liquor - Restaurant	77.25
925.40
Bill Pmt -Check 8632	03/20/2024 Travis Mathew	101000 · Operating - Checking Account	-932.40
Bill	91612847	03/01/2024	121100 · Merchandise - Pro Shop	913.40
Bill	90803225A	03/01/2024	71510 · Supplies - Pro Shop	19.00
932.40
Bill Pmt -Check	03/21/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	0.00
Bill	1540295	03/01/2024 Sea Breeze Food Service	200000 · Accounts Payable StrongRoom	-552.74
-552.74
Bill Pmt -Check	03/01/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	0.00
Bill	1540295	03/01/2024 Sea Breeze Food Service	200000 · Accounts Payable StrongRoom	-552.74
-552.74
Bill Pmt -Check 304484	03/21/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-164.00
Bill	03293294	03/15/2024	502410 · Beer - Restaurant	164.00
164.00

Bill Pmt -Check 304485	03/22/2024 Sharp Energy	101000 · Operating - Checking Account	-1,357.59

Bill	030624-7002	03/06/2024	70600 · Utilities	1,357.59
1,357.59

Bill Pmt -Check 304486	03/22/2024 Sharp Energy	101000 · Operating - Checking Account	-1,610.83
Bill	012524-7002	01/25/2024
Mar 2024706200 · Fuel & Oil	1,610.83
1,610.83

Bill Pmt -Check 304487	03/22/2024 Sharp Energy	101000 · Operating - Checking Account	-1,450.67

Bill	021624-7002	02/16/2024	70600 · Utilities	1,450.67	
				1,450.67	

Bill Pmt -Check 106447	03/22/2024 Callaway Golf Company	101000 · Operating - Checking Account	-790.00

Bill	936323000	04/13/2023	121200 · Rental Equipment	1,246.00	
				1,246.00	

Bill Pmt -Check 106448	03/22/2024 Napa Auto Parts	101000 · Operating - Checking Account	-369.44

Bill	725903	02/21/2024	70500 · Operating Supplies	332.53	
Bill	725989	02/22/2024	70500 · Operating Supplies	36.91	
				369.44	

Bill Pmt -Check 106449	03/22/2024 Security Engineering and Designs, Inc.	101000 · Operating - Checking Account	-55.95

Bill	24-53658	03/01/2024	70660 · Security Alarm Monitoring	55.95	
				55.95	

Bill Pmt -Check 106450	03/22/2024 Priswing Software	101000 · Operating - Checking Account	-349.00

Bill	INV2086306	03/01/2024	70680 · Dues and Subscriptions	349.00	
				349.00	

Bill Pmt -Check 106451	03/22/2024 The Crossings at Fleming Island CDD	101000 · Operating - Checking Account	-5,784.02

Bill	Mar Lake/ Leg	03/01/2024	88260 · Lake Maintenance	2,500.00	
			89150 · Legal Fees	534.02	
Bill	Mar Payroll 20	03/01/2024	89130 · Management Fees - GMS	2,750.00	
				5,784.02	

Bill Pmt -Check 106452	03/22/2024 Acushnet	101000 · Operating - Checking Account	-1,178.14

Bill	917110862	01/11/2024	111910 · Special Orders	1,095.39	
Bill	917137300	01/18/2024	121100 · Merchandise - Pro Shop	312.72	
Bill	917143011	01/19/2024	121100 · Merchandise - Pro Shop	350.77	
				1,758.88	

Bill Pmt -Check 106453	03/22/2024 Pepsi	101000 · Operating - Checking Account	-610.85

Bill	84532514	02/05/2024	502210 · N/A Beverage - Restaurant	254.38	
	502610 · Liquor - Restaurant	461.20			
		715.58			

Bill Pmt -Check 106454	03/22/2024 Martin Coffee	101000 · Operating - Checking Account	-158.00
Bill	84719	03/01/2024
Check Det5a02i2l10 · N/A Beverage - Restaurant	158.00
Mar 2024

158.00

Bill Pmt -Check 106455	03/22/2024 Massey Services, Inc.	101000 · Operating - Checking Account	-2,296.24

Bill	030124-	03/01/2024	706900 · Pest Control	209.63	
Bill	030524-7686	03/05/2024	706900 · Pest Control	1,387.86	
Bill	030724-8717	03/07/2024	706900 · Pest Control	698.75	
				2,296.24	

Bill Pmt -Check 106456	03/22/2024 Siesta Key Cigars LLC	101000 · Operating - Checking Account	-693.47

Bill	1110	03/08/2024	121100 · Merchandise - Pro Shop	693.47	
				693.47	

Bill Pmt -Check 106457	03/22/2024 SCNS Sports Foods, Inc	101000 · Operating - Checking Account	-188.00

Bill	204415	02/09/2024	502110 · Food - Restaurant	80.00	
Bill	204577	02/14/2024	502110 · Food - Restaurant	108.00	
				188.00	

Bill Pmt -Check 106458	03/22/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-1,901.32

Bill	1539645	02/28/2024	502110 · Food - Restaurant	106.82	
Bill	1539644	02/28/2024	502110 · Food - Restaurant	399.95	
			72270 · Janitorial Supllies - F & B	7.83	
Bill	1539831	02/28/2024	502110 · Food - Restaurant	78.75	
Bill	1540071	02/29/2024	502110 · Food - Restaurant	68.80	
Bill	1540295	03/01/2024	502110 · Food - Restaurant	552.74	
Bill	1540403	03/01/2024	502110 · Food - Restaurant	450.39	
Bill	1539143	03/04/2024	502110 · Food - Restaurant	93.08	
Bill	1541286	03/07/2024	502110 · Food - Restaurant	28.22	
Bill	1541567	03/08/2024	502110 · Food - Restaurant	246.22	
			502610 · Liquor - Restaurant	48.99	
				2,081.79	

Bill Pmt -Check 106459	03/22/2024 Dagmar Marketing	101000 · Operating - Checking Account	-400.00

Bill	7443	02/09/2024	79680 · Dues & Subscriptions - Admin.	400.00	
				400.00	

Bill Pmt -Check 203232	03/22/2024 Alsco	101000 · Operating - Checking Account	-748.83

Bill	LJAC1191421	02/07/2024	71520 · Supplies - Carts	47.59	
			72520 · Linen Service - F & B	35.95	
			72270 · Janitorial Supllies - F & B	287.17	
Bill	LJAC1194274	02/28/2024	72520 · Linen Service - F & B	378.12	
				748.83	

Bill Pmt -Check 203233	03/22/2024 Gate Fuel Services, Inc	101000 · Operating - Checking Account	-1,630.07

Bill	5950865	02/29/2024	706200 · Fuel & Oil	1,630.07
Check Detail Mar 2024
1,630.07
Bill Pmt -Check 203234	03/22/2024 Hampton Golf, Inc. - 1	101000 · Operating - Checking Account	-13,197.29

Bill	127710	02/01/2024	703600 · Centralized Accounting	3,000.00	
			703200 · Marketing and Advertising	1,550.00	
			801100 · Management Fees	7,000.00	
Bill	127777	03/01/2024	703320 · Internet	790.02	
			703360 · Dues & Subscriptions	608.41	
			602830 · Employee Recruiting & Screening	239.00	
			70570 · Postage and S & H	9.86	
				13,197.29	

Bill Pmt -Check 203235	03/22/2024 Site One Landscape Supply	101000 · Operating - Checking Account	-1,521.45

Bill	137697696-00	01/19/2024	707040 · Chemicals - Course	1,496.25	
Bill	138614136-00	03/01/2024	70500 · Operating Supplies	25.20	
				1,521.45	

Bill Pmt -Check 203236	03/22/2024 Supreme International LLC	101000 · Operating - Checking Account	-630.66

Bill	V2216684	01/15/2024	121100 · Merchandise - Pro Shop	630.66	
				630.66	

Bill Pmt -Check 203237	03/22/2024 Taylor Made Golf Company, Inc.	101000 · Operating - Checking Account	-572.33

Bill	37130782	02/01/2024	111910 · Special Orders	572.33	
				572.33	

Bill Pmt -Check 304488	03/21/2024 Comcast	101000 · Operating - Checking Account	-389.31

Bill	022724-7646	02/27/2024	79670 · Muzak - Clubhouse	389.31	
				389.31	

Bill Pmt -Check 304489	03/22/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-1,437.00

Bill	1010084	03/20/2024	502410 · Beer - Restaurant	1,437.00	
				1,437.00	

Bill Pmt -Check 304490	03/22/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-813.25

Bill	3295603	03/20/2024	502410 · Beer - Restaurant	813.25	
				813.25	

Bill Pmt -Check 304491	03/28/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-2,564.86

Bill	2587815	03/20/2024	502610 · Liquor - Restaurant	2,564.86	
				2,564.86	

Bill Pmt -Check 106460	03/25/2024 State Industrial Products	101000 · Operating - Checking Account	-226.44
Bill	903266307	03/11/2024	70460 · Repairs - Equipment	226.44

Bill Pmt -Check 106461	Check Detail Mar 2024
03/25/2024 GreatAmerica Financial Services Corp	101000 · Operating - Checking Account	226.44

-1,086.71			

Bill	

36033558	

03/01/2024	

89240 · Leases - Admin	

1,086.71	
				1,086.71	

Bill Pmt -Check	
106462	
03/25/2024 Sea Breeze Food Service	
101000 · Operating - Checking Account	
-393.86	

Bill	
1541645	
03/08/2024	
502110 · Food - Restaurant	
264.80	
			72270 · Janitorial Supllies - F & B	5.12	
			502160 · COGS-Food Beverage Cart	53.44	
Bill	1542283	03/13/2024	502110 · Food - Restaurant	70.50	
				393.86	

Bill Pmt -Check	
106463	
03/25/2024 Pukka, Inc.	
101000 · Operating - Checking Account	
-1,200.24	

Bill	
5105108-IN	
02/23/2024	
121100 · Merchandise - Pro Shop	
1,200.24	
				1,200.24	

Bill Pmt -Check	
106464	
03/25/2024 Acushnet	
101000 · Operating - Checking Account	
-883.42	

Bill	
917156173	
01/23/2024	
121100 · Merchandise - Pro Shop	
883.42	
				883.42	

Bill Pmt -Check	
106465	
03/25/2024 Sic Lifestyle, LLC	
101000 · Operating - Checking Account	
-493.16	

Bill	
CS21108	
03/02/2024	
121100 · Merchandise - Pro Shop	
493.16	
				493.16	

Bill Pmt -Check	
203238	
03/25/2024 Global Golf Sales	
101000 · Operating - Checking Account	
-56.63	

Bill	
INV/2024/0330	
03/01/2024	
71520 · Supplies - Carts	
56.63	
				56.63	

Bill Pmt -Check	
304492	
03/25/2024 North Florida Sales	
101000 · Operating - Checking Account	
-1,426.60	

Bill	
3878452	
03/21/2024	
502410 · Beer - Restaurant	
1,426.60	
				1,426.60	

Bill Pmt -Check	
304493	
03/25/2024 Breakthru Beverage	
101000 · Operating - Checking Account	
-1,298.09	

Bill	
114898456	
03/20/2024	
502610 · Liquor - Restaurant	
1,298.09	
				1,298.09	

Bill Pmt -Check	
304494	
03/25/2024 Breakthru Beverage	
101000 · Operating - Checking Account	
-1,175.08	

Bill	
0114846244	
03/15/2024	
502510 · Wine - Restaurant	
527.10	
			502610 · Liquor - Restaurant	647.98	
				1,175.08	

Bill Pmt -Check		
03/26/2024 Sysco	
101000 · Operating - Checking Account	
0.00	
Bill	483566207	03/21/2024 Sysco
Mar 2024200000 · Accounts Payable StrongRoom	-2,068.60
-2,068.60

Bill Pmt -Check online	03/28/2024 Callaway Golf Company	101000 · Operating - Checking Account	-68.44

Bill	935999978	02/20/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-420.41	
Bill	936172568	03/21/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-217.31	
Bill	937252881	11/06/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-127.00	
Bill	937257042	11/07/2023 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-889.00	
Bill	937672433	02/14/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-152.38	
Bill	937679844	02/15/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-362.65	
Bill	937688089	02/16/2024	111910 · Special Orders	425.04	
Bill	937688091	02/16/2024	111910 · Special Orders	421.68	
				-1,322.03	

Bill Pmt -Check 106435	03/04/2024 Turf Control LLC	101000 · Operating - Checking Account	-1,460.85

Bill	INV29598	01/31/2024	704100 · Irrigation - Repair & Maint.	1,414.00	
Bill	INV29658	02/02/2024	709730 · Finance Charges	46.85	
				1,460.85	

Bill Pmt -Check 304509	03/29/2024 Comcast	101000 · Operating - Checking Account	-68.44

Bill	196274817	03/01/2024	70650 · Telephone	68.44	
				68.44	

Bill Pmt -Check 106466	03/29/2024 Republic Services	101000 · Operating - Checking Account	-1,336.86

Bill	0687-0014123	03/16/2024	72630 · Waste Removal	1,336.86	
				1,336.86	

Bill Pmt -Check 106467	03/29/2024 Acushnet	101000 · Operating - Checking Account	-6,923.57

Bill	91750907	01/22/2024	121100 · Merchandise - Pro Shop	4,864.14	
Bill	917193056	02/01/2024	121100 · Merchandise - Pro Shop	570.56	
Bill	917197857	02/01/2024	121100 · Merchandise - Pro Shop	996.87	
Bill	917181733	02/07/2024	121100 · Merchandise - Pro Shop	492.00	
				6,923.57	

Bill Pmt -Check 106468	03/29/2024 Pepsi	101000 · Operating - Checking Account	-421.78

Bill	35785458	03/06/2024	502610 · Liquor - Restaurant	58.88	
	502210 · N/A Beverage - Restaurant	362.90			
		421.78			

Bill Pmt -Check 106469	03/29/2024 Martin Coffee	101000 · Operating - Checking Account	-151.00

Bill	84523	03/22/2024	502250 · N/A Beverage - Pro Shop	151.00	
				151.00	

Bill Pmt -Check 106470	03/29/2024 Jacksonville Area Golf Association, Inc.	101000 · Operating - Checking Account	-200.00
Bill	14-0399	03/05/2024
Mar 2024703360 · Dues & Subscriptions	200.00
200.00

Bill Pmt -Check 106471	03/29/2024 ForeUp Marketing	101000 · Operating - Checking Account	-119.20

Bill	03-2024-31305	03/01/2024	703320 · Internet	119.20	
				119.20	

Bill Pmt -Check 106472	03/29/2024 Target Specialty Products	101000 · Operating - Checking Account	-617.61

Bill	INVP50141599	03/05/2024	707040 · Chemicals - Course	206.40	
Bill	INVP50141672	03/05/2024	707040 · Chemicals - Course	411.21	
				617.61	

Bill Pmt -Check 106473	03/29/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-2,154.21

Bill	1542446	03/14/2024	502110 · Food - Restaurant	1,019.09	
Bill	1542447	03/14/2024	502110 · Food - Restaurant	164.68	
Bill	1542851	03/15/2024	502110 · Food - Restaurant	108.08	
Bill	1542961	03/18/2024	502110 · Food - Restaurant	186.16	
Bill	1542960	03/18/2024	502110 · Food - Restaurant	328.62	
			72270 · Janitorial Supllies - F & B	7.83	
Bill	1543941	03/22/2024	502110 · Food - Restaurant	216.40	
Bill	1543942	03/22/2024	502110 · Food - Restaurant	123.35	
				2,154.21	

Bill Pmt -Check 106474	03/29/2024 Wind River Environmental LLC	101000 · Operating - Checking Account	-381.15

Bill	6263299	03/04/2024	70662 · Contract Services - Other	381.15	
				381.15	

Bill Pmt -Check Visa	03/29/2024 NexAir, LLC	101000 · Operating - Checking Account	-116.89

Bill	001182240	02/29/2024	70500 · Operating Supplies	116.89	
				116.89	

Bill Pmt -Check 203239	03/29/2024 Ag-Pro Companies	101000 · Operating - Checking Account	-231.28

Bill	P40211	12/11/2023	70460 · Repairs - Equipment	194.62	
Bill	P42405	03/07/2024	70460 · Repairs - Equipment	36.66	
				231.28	

Bill Pmt -Check 203240	03/29/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-797.02

Bill	1001713	03/20/2024	70500 · Operating Supplies	797.02	
				797.02	

Bill Pmt -Check 203241	03/29/2024 ECOLAB	101000 · Operating - Checking Account	-537.50

Bill	6344075160	03/05/2024	82200 · Leases - Food & Beverage	537.50	
				537.50	

Bill Pmt -Check	203242	03/29/2024 Global Golf Sales	Mar	2024101000 · Operating - Checking Account	-418.83	
Bill	INV/2024/0330	03/01/2024	71520 · Supplies - Carts	418.83	
				418.83	

Bill Pmt -Check	
203243	
03/29/2024 Golf Car Services Inc	
101000 · Operating - Checking Account	
-63.11	

Bill	
19656	
03/04/2024	
70460 · Repairs - Equipment	
63.11	
				63.11	

Bill Pmt -Check	
203244	
03/29/2024 Hampton Golf, Inc. - 1	
101000 · Operating - Checking Account	
-11,550.00	

Bill	
127752	
03/01/2024	
703360 · Dues & Subscriptions	
1,550.00	
			703600 · Centralized Accounting	3,000.00	
			801100 · Management Fees	7,000.00	
				11,550.00	

Bill Pmt -Check	
203245	
03/29/2024 Site One Landscape Supply	
101000 · Operating - Checking Account	
-326.05	

Bill	
138021226-00	
02/06/2024	
70500 · Operating Supplies	
326.05	
				326.05	

Bill Pmt -Check	
203246	
03/29/2024 Taylor Made Golf Company, Inc.	
101000 · Operating - Checking Account	
-357.93	

Bill	
37193067	
02/21/2024	
111910 · Special Orders	
357.93	
				357.93	

Bill Pmt -Check	
203247	
03/29/2024 GOLFNOW	
101000 · Operating - Checking Account	
-93.00	

Bill	
INV00088684	
03/05/2024	
70680 · Dues and Subscriptions	
93.00	
				93.00	

Bill Pmt -Check	
304511	
03/29/2024 Champion Brands Inc.	
101000 · Operating - Checking Account	
-142.00	

Bill	
3301515	
03/27/2024	
502410 · Beer - Restaurant	
142.00	
				142.00	

Bill Pmt -Check	
304513	
03/29/2024 Champion Brands Inc.	
101000 · Operating - Checking Account	
-704.85	

Bill	
3301513	
03/27/2024	
502410 · Beer - Restaurant	
704.85	
				704.85	

Bill Pmt -Check		
03/20/2024 Callaway Golf Company	
101000 · Operating - Checking Account	
0.00	

Bill	
935819486	
01/10/2023 Callaway Golf Company	
200000 · Accounts Payable StrongRoom	
-3,229.20	
				-3,229.20	

Check	
3212	
03/04/2024 brian kilchenstein	
101100 · In House Checking	
-50.01	
			
502110 · Food - Restaurant	
50.01	
				50.01	

Check	3213	03/04/2024 Brian Keating	Mar 2024101100 · In House Checking	-250.00	
			72300 · Patron Events - F & B	250.00	
				250.00	

Check	
3210	
03/04/2024 T Burris Hauling	
101100 · In House Checking	
-3,600.00	
			
704000 · Course and Grounds Maintenance	
3,600.00	
				3,600.00	

Check	
3214	
03/06/2024 Trivia Guy	
101100 · In House Checking	
-400.00	
			
72300 · Patron Events - F & B	
400.00	
				400.00	

Check	
3215	
03/11/2024 Joe Summanen	
101100 · In House Checking	
-250.00	
			
703510 · Member Relations	
250.00	
				250.00	

Check	
3216	
03/10/2024 Dance Alday	
101100 · In House Checking	
-150.00	
			
72300 · Patron Events - F & B	
150.00	
				150.00	

Check	
3218	
03/13/2024 Trivia Guy	
101100 · In House Checking	
-400.00	
			
72300 · Patron Events - F & B	
400.00	
				400.00	

Check	
3219	
03/14/2024 brian kilchenstein	
101100 · In House Checking	
-31.61	
			
502110 · Food - Restaurant	
31.61	
				31.61	

Check	
3220	
03/11/2024 Joseph Stanley	
101100 · In House Checking	
-137.91	
			
72300 · Patron Events - F & B	
49.00	
			706200 · Fuel & Oil	88.91	
				137.91	

Check	
3221	
03/23/2024 Adam Mercer	
101100 · In House Checking	
-250.00	
			
72300 · Patron Events - F & B	
250.00	
				250.00	

Check	
3222	
03/23/2024 April Chrismark	
101100 · In House Checking	
-50.00	
			
703510 · Member Relations	
50.00	
				50.00	

Check	3223	03/23/2024 Trivia Guy	Check Det1a01i1l00 · In House Checking
Mar 2024	-400.00	
		72300 · Patron Events - F & B	400.00	
			400.00	

Check	
3224	
03/23/2024 Kane Draft Services	101100 · In House Checking	
-358.58	
		
72460 · Repairs - F & B Equipment	
358.58	
			358.58	

Check	
3225	
03/28/2024 Trivia Guy	101100 · In House Checking	
-400.00	
		
72300 · Patron Events - F & B	
400.00	
			400.00	

Check	
3226	
03/28/2024 Lyons Quality Services Inc.	101100 · In House Checking	
-374.50	
		
72460 · Repairs - F & B Equipment	
374.50	
			374.50	

Check	
3227	
03/28/2024 Jim Murdock	101100 · In House Checking	
-300.00	
		
79390 · Patron & Marketing Expenses	
300.00	
			300.00	

Check		
03/04/2024 abc spirits	101300 · Debit Card	
-46.19	
		
502610 · Liquor - Restaurant	
46.19	
			46.19	

Check		
03/04/2024 Winn Dixie	101300 · Debit Card	
-62.07	
		
502110 · Food - Restaurant	
62.07	
			62.07	

Check		
03/04/2024 Winn Dixie	101300 · Debit Card	
-27.96	
		
502210 · N/A Beverage - Restaurant	
27.96	
			27.96	

Check		
03/04/2024 v pizza	101300 · Debit Card	
-49.62	
		
608000 · Employee Training & Education	
49.62	
			49.62	

Check	
Debit	
03/04/2024 Clay County Chamber of Commerce	101300 · Debit Card	
-18.00	
		
79680 · Dues & Subscriptions - Admin.	
18.00	
			18.00	

Check		
03/04/2024 Winn Dixie	101300 · Debit Card	
-65.59	
Check Det5a02i1l10 · Food - Restaurant	65.59
Mar 2024
65.59

Check		03/11/2024 Costco	101300 · Debit Card	-60.00	
			
79680 · Dues & Subscriptions - Admin.	
60.00	
				60.00	

Check	
286debit41	
03/12/2024 Amazon Marketplace	
101300 · Debit Card	
-169.20	
			
79560 · Office Supplies - Admin.	
169.20	
				169.20	

Check		
03/14/2024 Amazon Marketplace	
101300 · Debit Card	
-205.71	
			
70500 · Operating Supplies	
205.71	
				205.71	

Check	
Debit	
03/15/2024 webstaurant	
101300 · Debit Card	
-10.58	
			
72530 · China, Glass & Silver	
10.58	
				10.58	

Check	
debit	
03/15/2024 Amazon Marketplace	
101300 · Debit Card	
-25.61	
			
70500 · Operating Supplies	
25.61	
				25.61	

Check	
Debit	
03/15/2024 Amazon Marketplace	
101300 · Debit Card	
-39.73	
			
72300 · Patron Events - F & B	
39.73	
				39.73	

Check	
debit	
03/20/2024 Amazon Marketplace	
101300 · Debit Card	
-10.59	
			
70500 · Operating Supplies	
10.59	
				10.59	

Check	
Debit	
03/23/2024 Amazon Marketplace	
101300 · Debit Card	
-68.76	
			
70500 · Operating Supplies	
68.76	
				68.76	

Check		
03/23/2024 Amazon Marketplace	
101300 · Debit Card	
-206.00	
			
70500 · Operating Supplies	
206.00	
				206.00	

Check	
286debit42	
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-6.98	
			
502610 · Liquor - Restaurant	
6.98	
				6.98	

Check		03/28/2024 Amazon Marketplace	Mar 2024101300 · Debit Card	-21.49	
			72560 · Office Supplies - F & B	21.49	
				21.49	

Check		
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-21.49	
			
605000 · Employee Uniforms	
21.49	
				21.49	

Check	
286debit43	
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-40.82	
			
605000 · Employee Uniforms	
40.82	
				40.82	

Check		
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-171.92	
			
605000 · Employee Uniforms	
171.92	
				171.92	

Check		
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-151.98	
			
72530 · China, Glass & Silver	
151.98	
				151.98	

Check		
03/28/2024 Amazon Marketplace	
101300 · Debit Card	
-50.94	
			
72540 · Misc. Serving Equipment	
50.94	
				50.94	

Check		
03/28/2024 The Webstaurant Store, Inc	
101300 · Debit Card	
-309.59	
			
72530 · China, Glass & Silver	
309.59	
				309.59	

Check	
debit	
03/28/2024 Publix	
101300 · Debit Card	
-11.04	
			
502110 · Food - Restaurant	
11.04	
				11.04	

Check	
debit	
03/28/2024 Publix	
101300 · Debit Card	
-55.90	
			
703510 · Member Relations	
55.90	
				55.90	

Check	
Debit	
03/28/2024 Target	
101300 · Debit Card	
-121.06	
			
703510 · Member Relations	
121.06	
				121.06	

Check	
debit	
03/28/2024 Target	
101300 · Debit Card	
-25.34	
Mar 2024703510 · Member Relations	25.34
25.34
Check	debit	03/28/2024 dunkin donuts	101300 · Debit Card	-84.95
69800 · Training & Ed. - Administration	84.95
84.95

Type	Num	Date	Name	Account	Original Amount
March 2024

Bill Pmt -Check	301657	03/02/2024 Comcast	101000 · Operating - Checking Account	-302.83	

Bill	
021124-0399	
02/11/2024	
706500 · Telephone	
302.83	
				302.83	

Bill Pmt -Check	
301662	
03/13/2024 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-662.00	

Bill	
022124-9071	
02/21/2024	
706010 · Electric	
662.00	
				662.00	

Bill Pmt -Check	
301663	
03/12/2024 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-1,808.00	

Bill	
022024-8909	
02/20/2024	
706010 · Electric	
1,808.00	
				1,808.00	

Bill Pmt -Check	
301664	
03/13/2024 Comcast	
101000 · Operating - Checking Account	
-494.22	

Bill	
022224-1455	
02/22/2024	
706500 · Telephone	
494.22	
				494.22	

Bill Pmt -Check	
301665	
03/14/2024 Clay Electric Cooperative, Inc.	
101000 · Operating - Checking Account	
-1,545.00	

Bill	
022224-9204	
02/22/2024	
706010 · Electric	
1,545.00	
				1,545.00	

Bill Pmt -Check	
301666	
03/25/2024 Comcast	
101000 · Operating - Checking Account	
-731.76	

Bill	
030424-1433	
03/04/2024	
706500 · Telephone	
731.76	
				731.76	

Bill Pmt -Check	
102792	
03/08/2024 Poolsure	
101000 · Operating - Checking Account	
-1,038.75	

Bill	
131295620387	
02/28/2024	
707010 · Chemicals - Pools	
343.75	
Bill	131295620376	02/28/2024	707010 · Chemicals - Pools	335.00	
Bill	131295620144	03/01/2024	707010 · Chemicals - Pools	135.00	
Bill	131295620141	03/01/2024	707010 · Chemicals - Pools	45.00	
Bill	131295620142	03/01/2024	707010 · Chemicals - Pools	90.00	
Bill	131295620143	03/01/2024	707010 · Chemicals - Pools	90.00	
				1,038.75	

Bill Pmt -Check	
102793	
03/08/2024 Welch Tennis Courts Inc	
101000 · Operating - Checking Account	
-410.99	

Bill	
75230	
02/15/2024	
704050 · Tennis Courts - Repair & Maint.	
324.80	
Bill	75247	02/16/2024	704050 · Tennis Courts - Repair & Maint.	86.19	
				410.99	

Bill Pmt -Check	
102794	
03/08/2024 Roberts Oxygen Company	
101000 · Operating - Checking Account	
-97.80	
Type	Num	Date	Name	Account	Original Amount
March 2024
Type	Num	Date	Name	Account	Original Amount
March 2024
Type	Num	Date	Name	Account	Original Amount
March 2024

Bill Pmt -Check	201528	03/19/2024 Alsco	101000 · Operating - Checking Account	-77.00	

Bill	
LJAC1194463	
02/29/2024	
705440 · Towel Expense	
77.00	
				77.00	

Bill Pmt -Check	
201529	
03/19/2024 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-4,268.84	

Bill	
5193654304	
02/02/2024	
121000 · Merchandise - Tennis	
1,042.56	
			704050 · Tennis Courts - Repair & Maint.	1,662.66	
Bill	5193664944	03/01/2024	121000 · Merchandise - Tennis	1,563.62	
				4,268.84	

Bill Pmt -Check	

102799	

03/10/2024 The Crossings at Fleming	

Islan101000 · Operating - Checking Account	

-9,943.51	

Bill	
FEB24 REIM CD	
02/29/2024	
605000 · Employee Uniforms	
906.69	
			703000 · Activities & Events-Lifestyles	7,445.48	
			703830 · Muzak	57.90	
			703840 · Contract Services	321.93	
			704020 · Pools - Repair & Maint.	143.69	
			705010 · Supplies	679.98	
			705600 · Office Supplies	210.84	
			801000 · Professional Services	177.00	
				9,943.51	

Bill Pmt -Check	
102801	
03/10/2024 The Crossings at Fleming	
Islan101000 · Operating - Checking Account	
-2,750.00	

Bill	
02.29.2024	
03/01/2024	
801100 · Management Fees	
2,750.00	
				2,750.00	

Bill Pmt -Check	
102800	
03/10/2024 The Crossings at Fleming	
Islan101000 · Operating - Checking Account	
-7,870.00	

Bill	
02292024	
03/01/2024	
23703 · Boat Storage - Monthly	
7,870.00	
				7,870.00	

Bill Pmt -Check	
301680	
03/24/2024 Comcast	
101000 · Operating - Checking Account	
-301.25	

Bill	
030324-1039	
03/03/2024	
706500 · Telephone	
301.25	
				301.25	

Bill Pmt -Check	
301681	
03/18/2024 Sharp Energy, Inc.	
101000 · Operating - Checking Account	
-8,148.36	

Bill	
022924-9389	
03/01/2024	
706200 · Gas, Oil, and Propane	
8,148.36	
				8,148.36	

Bill Pmt -Check	
visa	
03/25/2024 GFL Environmental	
101000 · Operating - Checking Account	
-5,083.15	

Bill	
UG0000131489	
03/20/2024	
706310 · Refuse and Portables	
939.13	
Bill	UG0000131464	03/20/2024	706310 · Refuse and Portables	2,975.01	
Type	Num	Date	Name	Account	Original Amount
March 2024
Type	Num	Date	Name	Account	Original Amount
March 2024
Type	Num	Date	Name	Account	Original Amount
March 2024

		703200 · Marketing and Advertising	144.00	
			144.00	

Check	
03/18/2024 hp instant ink	
101300 · Debit Card	
-24.71	
		
705600 · Office Supplies	
24.71	
			24.71	

Check	
03/13/2024 Publix	
101300 · Debit Card	
-241.79	
		
700310 · Activities & Events-Tennis	
241.79	
			241.79	

Check	
03/11/2024 Advancing the game inc	
101300 · Debit Card	
-30.00	
		
700310 · Activities & Events-Tennis	
30.00	
			30.00	

Check	
03/22/2024 Apple	
101300 · Debit Card	
-12.55	
		
703360 · Dues & Subscriptions	
12.55	
			12.55	

Check	
03/20/2024 Walmart	
101300 · Debit Card	
-245.65	
		
121000 · Merchandise - Tennis	
140.11	
		121000 · Merchandise - Tennis	53.76	
		705600 · Office Supplies	51.78	
			245.65	

Check	
03/20/2024 Publix	
101300 · Debit Card	
-317.04	
		
700310 · Activities & Events-Tennis	
317.04	
			317.04	

Check	
03/07/2024 Ag-Pro	
101300 · Debit Card	
-36.66	
		
704000 · Repair and Maintenance	
36.66	
			36.66	

Check	
03/25/2024 Walmart	
101300 · Debit Card	
-154.28	
		
700310 · Activities & Events-Tennis	
154.28	
			154.28	

Check	
03/28/2024 Rained Out	
101300 · Debit Card	
-144.00	
		
703200 · Marketing and Advertising	
144.00	
Type	Num	Date	Name	Account	Original Amount
March 2024

2.
The Crossings at Fleming Island
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2024
Check Register

Date	Fund	Check #'s	Amount	

4/1-4/30	

General	

5739-5758	

$168,838.09	
	Capital Outlay	454-456	$20,118.00	
	Water/Sewer	8801-8839	$887,739.21	
	Golf		$228,234.31	
	Swim & Tennis		$56,024.80	
		TOTAL	$1,360,954.41	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	1
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/02/24 00003	3/22/24 MAR 24	202403 320-53800-43000	*	4,902.00 MAR 24 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	4,902.00 005739
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00273	3/30/24 03302024 202403 320-53800-34500	*	1,000.00
SEC SVC 3/12,22,27,28
RANDALL COX	1,000.00 005740
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00269	3/30/24 03302024 202403 320-53800-34500	*	500.00
SECURITY SVC 3/3,18
RODNEY MAXIE DRIGGERS	500.00 005741
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00059	3/12/24 8-436-01 202403 310-51300-42000	*	29.72
DELIVERIES THRU 3/4
FEDEX	29.72 005742
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00001	4/01/24 623	202404 310-51300-34000	*	5,257.33
APR 24 - MGMT FEES
4/01/24 623	202404 310-51300-31500	*	83.33
APR 24 - IT
4/01/24 623	202404 310-51300-31300	*	175.00
APR 24 - DISSEMINATION
GMS, LLC	5,515.66 005743
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00219	3/14/24 24-00087 202403 310-51300-48000	*	69.50
NOT AUD COMM & REG MTG
JACKSONVILLE DAILY RECORD	69.50 005744
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00212	3/30/24 03302024 202403 320-53800-34500	*	610.00
SECURITY SVC 3/11,25
JUSTIN JOHNSON	610.00 005745
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00062 11/13/23 4788	202311 320-53800-34000	*	2,350.00
PB OUTLETS
11/13/23 4789	202311 320-53800-34000	*	215.00
LIGHT POLE LAMPS
3/20/24 4833	202403 320-53800-34000	*	493.00
PB TIMER
3/20/24 4834	202403 320-53800-34000	*	645.00
LIGHT SHIELDS
3/20/24 4835	202403 320-53800-34000	*	944.00
TALONS ADDED CIRCUIT
3/20/24 4836	202403 320-53800-34000	*	587.00
SP TOWER LIGHT
3/20/24 4837	202403 320-53800-34000	*	2,288.00
WF VFD
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	2
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
3/20/24 4838	202403 320-53800-34000	*	1,990.00
SP LIGHTS
KAD ELECTRIC COMPANY	9,512.00 005746
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00184	3/22/24 1898208	202403 320-53800-34000	*	4,036.00
AERATION REPAIR
4/01/24 170714B	202404 320-53800-46800	*	6,110.00 APR 24 WATER MGMT SVCS LM
4/01/24 170714B	202404 300-13100-10300	*	2,500.00 APR 24 WATER MGMT SVCS GF
THE LAKE DOCTORS, INC.	12,646.00 005747
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00257	3/24/24 INV00090 202403 320-53800-34000	*	5,562.57 TENNIS SCREENS
3/24/24 INV00090 202403 320-53800-34000	*	2,636.10 TENNIS SIDEWALKS
3/27/24 INV00090 202403 320-53800-34000	*	50.00
PINE LAKE TABLE
3/27/24 INV00090 202403 320-53800-34000	*	922.06
TENNIS BUILDING
SHARKPROWASH	9,170.73 005748
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00468	3/06/24 13809872 202403 320-53800-46300	*	3,563.27
COMUNICATION NODULES
SITEONE LANDSCAPE SUPPLY, LLC	3,563.27 005749
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00271	3/30/24 03302024 202403 320-53800-34500	*	200.00
SECURITY 3/15/24
3/30/24 03302024 202403 320-53800-34500	V	200.00-
SECURITY 3/15/24
JORDAN SPAULDING	.00 005750
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
202636	202403 320-53800-46300	*	5,658.00
SOD NEAR #12
202650	202403
FLOWER SOIL 202506	202403
BAMBOO
202709	202403
STONE CREEK PLAYGRND SOD
202750	202403 320-53800-46200	*	71,926.32
MAR 24 - LANDSCAPE MAINT
TREE AMIGOS	82,426.32 005751
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00010	3/29/24 12116	202403 310-51300-31500	*	2,660.92
MAR 24 - GENERAL COUNSEL
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	3
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	CROSSINGS - GENERAL FUND
BANK A CROSSINGS - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

DELIVERIES THRU 4/2

FEDEX	93.22 005755
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00001	4/10/24 624	202404 310-51300-31501	*	16,890.00
LITIGATION RESEARCH
GMS, LLC	16,890.00 005756
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00271	3/30/24 03302024 202403 320-53800-34500	*	200.00
SECURITY 3/15/24
JORDAN SPAULDING	200.00 005757
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00221	4/03/24 MAR 24	202403 300-13100-10400	*	6,099.58 MAR 24 - CREDIT CARD
4/03/24 MAR 24	202403 310-51300-34000	*	1,512.92 MAR 24 - CREDIT CARD
4/03/24 MAR 24	202403 320-53800-34000	*	6,240.77 MAR 24 - CREDIT CARD
4/03/24 MAR 24	202403 310-51300-49500	*	661.88
MAR 24 - CREDIT CARD
WELLS FARGO	14,515.15 005758
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	168,838.09
TOTAL FOR REGISTER	168,838.09

CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	1
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	CAPITAL RESERVE FUND
BANK C CAPITAL OUTLAY

TALONS CAMERAS

EH PKWY SIDEWALK
9,680.00

LICKSKILLET HVAC REPL 50%
7,259.00

TOTAL FOR BANK C	20,118.00
TOTAL FOR REGISTER	20,118.00

CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	1
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
24-00194 202403 320-53600-43100	*	130,790.03
MAR 24 - BULKWATER
24-00194 202403 320-53600-43101	*	4,592.56
MAR 24 - BULKWATER
24-00194 202403 320-53600-43200	*	211,793.20
MAR 24 - BULKWATER
24-00194 202403 320-53600-43300	*	7,918.04
MAR 24 - BULKWATER
24-00194 202403 320-53600-34300	*	3,507.90
MAR 24 - BULKWATER
CLAY COUNTY UTILITY AUTHORITY	358,601.73 008801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00003	3/20/24 1966548	202403 320-53600-43000	*	1,621.00
4567 LAKESHORE DR E
CLAY ELECTRIC COOPERATIVE, INC	1,621.00 008802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00115	4/02/24 04022024 202404 300-15100-01600	*	62,757.92
APR 24 - INTEREST
THE CROSSINGS AT FLEMING ISLAND CDD	62,757.92 008803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00300	4/02/24 04022024 202404 300-15100-01500	*	82,083.33
APR 24 - PRINCIPAL
THE CROSSINGS AT FLEMING ISLAND CDD	82,083.33 008804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
622	202404 310-53600-34000	*	3,345.00
APR 24 - W&S MGMT FEES
622	202404 310-53600-35100	*	83.33
APR 24 - IT
622	202404 310-53600-31300	*	83.33
APR 24 - DISSEMINATION
622	202404 310-53600-51000	*	5.15
APR 24 - OFFICE SUPPLIES
622	202404 310-53600-42000	*	9.25
APR 24 - POSTAGE
622	202404 310-53600-42500	*	55.05
APR 24 - COPIES
GMS, LLC	3,581.11 008805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 03475	4/02/24 622607	202404 300-11500-10000	*	84.39
UTILITY REFUND
HARRIS REAL ESTATE & ASSOCIATES,INC	84.39 008806
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05495	4/02/24 191902	202404 300-11500-10000	*	58.58
UTILITY REFUND
DON F HART III	58.58 008807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CROS --CROSSINGS--	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	2
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/02/24 05496	4/02/24 619529	202404 300-11500-10000	*	21.19
UTILITY REFUND
PATRICK ISNARDI	21.19 008808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05497	4/02/24 584401	202404 300-11500-10000	*	70.81
UTILITY REFUND
MELANIE MATHIS	70.81 008809
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05498	4/02/24 522981	202404 300-11500-10000	*	80.14
UTILITY REFUND
HENRY F PATALINGHUG	80.14 008810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05499	4/02/24 596961	202404 300-11500-10000	*	26.17
UTILITY REFUND
JACOB SHAWN PENESA	26.17 008811
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05500	4/02/24 614304	202404 300-11500-10000	*	75.00
UTILITY REFUND
RAFAEL RAMOS	75.00 008812
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05094	4/02/24 611995	202404 300-11500-10000	*	51.27
UTILITY REFUND
JOSE REYNOSO	51.27 008813
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05501	4/02/24 550935	202404 300-11500-10000	*	55.09
UTILITY REFUND
ELIZABETH SECRIST	55.09 008814
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01073	4/02/24 607891	202404 300-11500-10000	*	50.53
UTILITY REFUND
JAMES SMART	50.53 008815
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 05502	4/02/24 625638	202404 300-11500-10000	*	139.73
UTILITY REFUND
TRACY WILLIAMS	139.73 008816
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00002	2/29/24 24-00194 202402 320-53600-43100	*	134,284.32
FEB 24 - BULKWATER
2/29/24 24-00194 202402 320-53600-43101	*	4,599.64
FEB 24 - BULKWATER
2/29/24 24-00194 202402 320-53600-43200	*	222,482.89
FEB 24 - BULKWATER
2/29/24 24-00194 202402 320-53600-43300	*	3,768.90
FEB 24 - BULKWATER
2/29/24 24-00194 202402 320-53600-34300	*	8,510.32
FEB 24 - BULKWATER
CLAY COUNTY UTILITY AUTHORITY	373,646.07 008817
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	3
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/17/24 00010	3/29/24 12116	202403 310-53600-31500	*	2,202.14
MAR 24 - GENERAL COUNSEL
BRADLEY, GARRISON & KOMANDO, P.A.	2,202.14 008818
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05503	4/17/24 104052	202404 300-11500-10000	*	18.21
UTILITY REFUND
EDWARD COHILL	18.21 008819
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05504	4/17/24 615774	202404 300-11500-10000	*	77.51
UTILITY REFUND
RHONDA DELOATCH	77.51 008820
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05505	4/17/24 625667	202404 300-11500-10000	*	7.85
UTILITY REFUND
MELISSA EBENER	7.85 008821
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00059	3/26/24 8-450-38 202403 310-53600-42000	*	30.86
DELIVERIES THRU 3/20/24
FEDEX	30.86 008822
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05506	4/17/24 186401	202404 300-11500-10000	*	4.98
UTILITY REFUND
FRG OF FLORIDA, LLC	4.98 008823
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05507	4/17/24 592193	202404 300-11500-10000	*	67.44
UTILITY REFUND
ANDREW HEIN	67.44 008824
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05508	4/17/24 617547	202404 300-11500-10000	*	5.05
UTILITY REFUND
JEAN HOELSCHER	5.05 008825
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 02664	4/17/24 624661	202404 300-11500-10000	*	56.26
UTILITY REFUND
YI HUANG	56.26 008826
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00110	4/17/24 623166	202404 300-11500-10000	*	48.78
UTILITY REFUND
ELIZABETH IFFRIG	48.78 008827
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05509	4/17/24 605558	202404 300-11500-10000	*	53.51
UTILITY REFUND
CATRYNA JACKSON	53.51 008828
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 02986	4/17/24 624763	202404 300-11500-10000	*	4.86
UTILITY REFUND
SUSAN KRAUSE	4.86 008829
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/15/24	PAGE	4
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	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	#
4/17/24 05510	4/17/24 616965	202404 300-11500-10000	*	78.13
UTILITY REFUND
RONALD & ELISABETH LAFRANCE	78.13 008830
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05511	4/17/24 591194	202404 300-11500-10000	*	104.23
UTILITY REFUND
MARTHA T LEINONEN	104.23 008831
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 04538	4/17/24 590193	202404 300-11500-10000	*	44.48
UTILITY REFUND
NEXT STEP FRANCHISING INC.	44.48 008832
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 04751	4/17/24 00623786 202404 300-11500-10000	*	377.21
UTILITY REFUND
ORR FLEMING MEDICAL OWNER, LLC	377.21 008833
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05512	4/17/24 588998	202404 300-11500-10000	*	114.36
UTILITY REFUND
ANGELA PEACOCK	114.36 008834
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05513	4/17/24 579274	202404 300-11500-10000	*	77.76
UTILITY REFUND
KRISTIE D PRESSLEY	77.76 008835
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05514	4/17/24 103892	202404 300-11500-10000	*	1,152.06
UTILITY REFUND
GREG & LYNN STEPHENS	1,152.06 008836
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 04353	4/17/24 625151	202404 300-11500-10000	*	104.23
UTILITY REFUND
TAH 2017-1 BORROWER LLC	104.23 008837
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05515	4/17/24 226446	202404 300-11500-10000	*	26.08
UTILITY REFUND
MAUREEN H WEBBER	26.08 008838
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 05516	4/17/24 547054	202404 300-11500-10000	*	79.16
UTILITY REFUND
KARLY YODER	79.16 008839
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	887,739.21
TOTAL FOR REGISTER	887,739.21 CROS --CROSSINGS--	PPOWERS
Type	Num	Date	Name Check Detail April 2024
Account	Original Amount
Bill Pmt -C304495	04/04/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-289.00

Bill	032024-5671	03/20/2024	706200 · Fuel & Oil	289.00	
				289.00	

Bill Pmt -C304496	04/04/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-776.00

Bill	032024-8602	03/20/2024	70600 · Utilities	776.00	
				776.00	

Bill Pmt -C304497	04/05/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-63.00

Bill	032224-8859	03/22/2024	70600 · Utilities	63.00	
				63.00	

Bill Pmt -C304498	04/05/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-868.00

Bill	032024-9105	03/20/2024	70600 · Utilities	868.00	
				868.00	

Bill Pmt -C304499	04/05/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-692.00

Bill	032024-8990	03/20/2024	70600 · Utilities	692.00	
				692.00	

Bill Pmt -C304500	04/05/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-168.00

Bill	032024-9196	03/20/2024	70600 · Utilities	168.00	
				168.00	

Bill Pmt -C304501	04/01/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-38.00

Bill	031224-8982	03/12/2024	70600 · Utilities	38.00	
				38.00	

Bill Pmt -C304502	04/01/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-39.00

Bill	031224-8719	03/12/2024	70600 · Utilities	39.00	
				39.00	

Bill Pmt -C304503	04/05/2024 Clay Electric Cooperative, Inc.	101000 · Operating - Checking Account	-37.00

Bill	032024-9113	03/20/2024	70600 · Utilities	37.00	
				37.00	

Bill Pmt -Conline	04/05/2024 Sysco	101000 · Operating - Checking Account	-7,057.95

Bill	483524883	02/26/2024	502110 · Food - Restaurant	1,935.55	
			502610 · Liquor - Restaurant	76.90	
			70500 · Operating Supplies	894.00	
			70500 · Operating Supplies	412.32	
Bill	483533702	03/01/2024	502110 · Food - Restaurant	2,874.33	
			502210 · N/A Beverage - Restaurant	50.17	
			72510 · Paper Supplies - F & B	180.90	
Bill	483537477	03/02/2024	502110 · Food - Restaurant
Page 419o3f.9290

	Check Det7a92i7l0 · Janitorial Supllies - Admin.	139.79		
	April 2024	7,057.95		
Bill Pmt -C304508	04/05/2024 AT&T	101000 · Operating - Checking Account	-77.82	

Bill	031524-3795	
03/15/2024	
70650 · Telephone	
77.82	
			77.82	

Bill Pmt -C304510	
04/01/2024 Southern Glazer's Of FL	
101000 · Operating - Checking Account	
-1,401.66	

Bill	2613522	
03/27/2024	
505100 · Wine - COGS	
216.00	
		502610 · Liquor - Restaurant	1,185.66	
			1,401.66	

Bill Pmt -C304514	
04/01/2024 Breakthru Beverage	
101000 · Operating - Checking Account	
-437.50	

Bill	115002381	
03/27/2024	
502510 · Wine - Restaurant	
181.80	
		502610 · Liquor - Restaurant	255.70	
			437.50	

Bill Pmt -C304515	
04/01/2024 DLL Finance LLC	
101000 · Operating - Checking Account	
-9,076.85	

Bill	27913216	
03/28/2024	
81200 · Leases - Carts	
9,076.85	
			9,076.85	

Bill Pmt -C304516	
04/01/2024 DLL Finance LLC	
101000 · Operating - Checking Account	
-728.83	

Bill	27913215	
04/01/2024	
81200 · Leases - Carts	
728.83	
			728.83	

Bill Pmt -C304517	
04/01/2024 DLL Finance LLC	
101000 · Operating - Checking Account	
-865.38	

Bill	27913127	
04/01/2024	
81200 · Leases - Carts	
865.38	
			865.38	

Bill Pmt -C304518	
04/01/2024 North Florida Sales	
101000 · Operating - Checking Account	
-1,673.20	

Bill	3883366	
03/28/2024	
502410 · Beer - Restaurant	
1,673.20	
			1,673.20	

Bill Pmt -COnline	
04/03/2024 Sysco	
101000 · Operating - Checking Account	
-7,046.52	

Bill	483538917	
03/04/2024	
502110 · Food - Restaurant	
1,180.70	
		72510 · Paper Supplies - F & B	312.77	
		79270 · Janitorial Supllies - Admin.	229.12	
		502610 · Liquor - Restaurant	95.94	
Bill	83540756	03/05/2024	502110 · Food - Restaurant	1,020.80	
		402170 · Food - Snackbar	163.16	
		72510 · Paper Supplies - F & B	159.49	
		502610 · Liquor - Restaurant	76.59	
Bill	483542249	03/06/2024	502110 · Food - Restaurant	202.83	
		79270 · Janitorial Supllies - Admin.	222.04	
Bill	483541300	03/06/2024	72270 · Janitorial Supllies - F & B	119.35	
Bill	483543914	03/07/2024	502110 · Food - Restaurant	1,824.14	
		502610 · Liquor - Restaurant	63.83	
Bill	483549035	03/09/2024	502110 · Food - Restaurant
402170 · Food - Snackbar	449.23
Page 28o5f.4260	

	Check Det7a25i1l0 · Paper Supplies - F & B	93.44			
	April 202472510 · Paper Supplies - F & B	747.63			
		7,046.52			

Bill Pmt -Conline	
04/03/2024 Callaway Golf Company	
101000 · Operating - Checking Account	
-2,100.14		

Bill	

937688092	

02/16/2024	

111910 · Special Orders	

420.00	
Bill	937688048	02/16/2024	111910 · Special Orders	523.30	
Bill	937695382	02/19/2024	111910 · Special Orders	469.48	
Bill	937695383	02/19/2024	111910 · Special Orders	423.36	
Bill	1800025291	03/01/2024	709730 · Finance Charges	78.00	
Bill	1800000989	03/01/2024	709730 · Finance Charges	139.00	
Bill	1800023128	03/01/2024	709730 · Finance Charges	47.00	
				2,100.14	

Bill Pmt -C304532	04/03/2024 Travelers	101000 · Operating - Checking Account	-1,761.66

Bill	031224-9248	04/01/2024	602820 · EPLI Insurance	1,761.66	
				1,761.66	

Bill Pmt -C304533	04/03/2024 Travelers	101000 · Operating - Checking Account	-637.02

Bill	031224-8248	04/01/2024	804100 · Insurance - Liability	637.02	
				637.02	

Bill Pmt -C304534	04/04/2024 Gegervision IT	101000 · Operating - Checking Account	-1,826.25

Bill	6454	03/31/2024	70661 · Other Contractual Services	1,826.25	
				1,826.25	

Bill Pmt -C304535	04/04/2024 Sharp Energy	101000 · Operating - Checking Account	-1,151.97

Bill	032724-7002	03/27/2024	70600 · Utilities	1,151.97	
				1,151.97	

Bill Pmt -C106476	04/04/2024 BMI	101000 · Operating - Checking Account	-1,210.00

Bill	52500746	03/02/2024	79830 · Licenses and Permits - Admin.	1,210.00	
				1,210.00	

Bill Pmt -C106477	04/04/2024 PureFit, Inc.	101000 · Operating - Checking Account	-63.11

Bill	817457	03/07/2024	502170 · Pro Shop Food	63.11	
				63.11	

Bill Pmt -C106478	04/04/2024 Harrell's, LLC	101000 · Operating - Checking Account	-602.00

Bill	INV01861440	03/07/2024	70500 · Operating Supplies	602.00	
				602.00	

Bill Pmt -C106479	04/04/2024 Napa Auto Parts	101000 · Operating - Checking Account	-187.05

Bill	729195	03/14/2024	70460 · Repairs - Equipment	57.20	
Bill	730039	03/20/2024	78460 · Repairs - Maint. Equipment	129.85	
				187.05	

Bill Pmt -C106480	04/04/2024 Tree Amigos Outdoor Services, INC	101000 · Operating - Checking Account
Page-130o0.f0200

Bill	202834	03/28/2024
Check Detail
April 202472270 · Janitorial Supllies - F & B	100.00
100.00

Bill Pmt -C106481	04/04/2024 The Tire Picker Company	101000 · Operating - Checking Account	-168.00

Bill	63268	03/01/2024	704010 · Course - Repair & Maintenance	168.00	
				168.00	

Bill Pmt -C106482	04/04/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-2,393.58

Bill	1543351	03/25/2024	502110 · Food - Restaurant	104.20	
Bill	1544097	03/25/2024	502110 · Food - Restaurant	1,443.23	
Bill	1544098	03/25/2024	502110 · Food - Restaurant	91.29	
Bill	1544366	03/26/2024	502610 · Liquor - Restaurant	347.44	
			72540 · Misc. Serving Equipment	70.40	
Bill	1544738	03/27/2024	502110 · Food - Restaurant	337.02	
				2,393.58	

Bill Pmt -C106483	04/04/2024 Dagmar Marketing	101000 · Operating - Checking Account	-400.00

Bill	7524	03/09/2024	703310 · Broadcast	400.00	
				400.00	

Bill Pmt -C203248	04/04/2024 Alsco	101000 · Operating - Checking Account	-1,077.05

Bill	LJAC1195224	03/06/2024	71510 · Supplies - Pro Shop	37.85	
			79270 · Janitorial Supllies - Admin.	66.08	
			72520 · Linen Service - F & B	246.18	
Bill	LJAC1196172	03/13/2024	79270 · Janitorial Supllies - Admin.	15.84	
			72520 · Linen Service - F & B	328.15	
			71520 · Supplies - Carts	36.90	
Bill	LJAC1198047	03/27/2024	79270 · Janitorial Supllies - Admin.	272.03	
			71510 · Supplies - Pro Shop	74.02	
				1,077.05	

Bill Pmt -C203249	04/04/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-1,537.43

Bill	100420	03/27/2024	707100 · Fertilizer - Course	1,537.43	
				1,537.43	

Bill Pmt -C203250	04/04/2024 Cutter & Buck	101000 · Operating - Checking Account	-249.79

Bill	0097608314	03/11/2024	605000 · Employee Uniforms	249.79	
				249.79	

Bill Pmt -C203251	04/04/2024 Global Golf Sales	101000 · Operating - Checking Account	-902.34

Bill	INV/2024/06570	03/08/2024	121100 · Merchandise - Pro Shop	457.05	
	71520 · Supplies - Carts	445.29			
		902.34			

Bill Pmt -C203252	04/04/2024 Hampton Golf, Inc. - 1	101000 · Operating - Checking Account	-11,550.00

Bill	127871	04/01/2024	703600 · Centralized Accounting	3,000.00
703360 · Dues & Subscriptions	1,550.00
801100 · Management Fees	Pag7e,040o0f.0200

	Check Detail	11,550.00			

Bill Pmt -C203253	April 2024
04/04/2024 Southeastern Paper Group	101000 · Operating - Checking Account	
-442.85			

Bill	

C08KK-00	

03/21/2024	

70500 · Operating Supplies	

442.85	
				442.85	

Bill Pmt -C304536	04/04/2024 Think VoIP Services	101000 · Operating - Checking Account	-291.31

Bill	DG-4042	04/01/2024	79650 · Telephone - Administration	291.31	
				291.31	

Bill Pmt -Conline	04/04/2024 Sysco	101000 · Operating - Checking Account	-9,218.22

Bill	483549715	03/11/2024	502110 · Food - Restaurant	25.22	
Bill	483550310	03/11/2024	502110 · Food - Restaurant	660.49	
			72550 · Supplies - F & B Misc.	170.65	
Bill	483552386	03/12/2024	502110 · Food - Restaurant	166.38	
			79270 · Janitorial Supllies - Admin.	266.35	
Bill	483553762	03/13/2024	502110 · Food - Restaurant	1,649.59	
			72510 · Paper Supplies - F & B	158.77	
Bill	483555189	03/14/2024	502110 · Food - Restaurant	126.86	
			502210 · N/A Beverage - Restaurant	79.74	
			71520 · Supplies - Carts	153.90	
Bill	483556725	03/15/2024	502110 · Food - Restaurant	1,693.92	
Bill	483561577	03/18/2024	502100 · Food and Beverage - COGS	2,001.42	
			502610 · Liquor - Restaurant	52.00	
			72270 · Janitorial Supllies - F & B	37.53	
			79270 · Janitorial Supllies - Admin.	37.53	
			72510 · Paper Supplies - F & B	354.74	
			79270 · Janitorial Supllies - Admin.	186.88	
Bill	483560838	03/18/2024	502110 · Food - Restaurant	61.51	
Bill	483563275	03/19/2024	502110 · Food - Restaurant	844.76	
			502610 · Liquor - Restaurant	323.23	
			72510 · Paper Supplies - F & B	55.18	
			502140 · Food - Banquets	111.57	
				9,218.22	

Bill Pmt -Check	04/04/2024 NexAir, LLC	101000 · Operating - Checking Account	0.00

Bill	0011641285	12/31/2023 NexAir, LLC	200000 · Accounts Payable StrongRoom	-245.88	
				-245.88	

Bill Pmt -Check	04/04/2024 Napa Auto Parts	101000 · Operating - Checking Account	0.00

Bill	113023-1442	11/30/2023 Napa Auto Parts	200000 · Accounts Payable StrongRoom	-180.15	
				-180.15	

Check	
ACH	
04/08/2024 Fintech.net	
101000 · Operating - Checking Account	
-42.60	
			
79970 · Other Services - Admin	
42.60	
				42.60	

Bill Pmt -C106485	04/05/2024 Pepsi	101000 · Operating - Checking Account	-2,237.37

Bill	32969305	03/13/2024	502210 · N/A Beverage - Restaurant	200.00
502250 · N/A Beverage - Pro Shop
Page 250o0f.0200

	Check Det5a02i6l10 · Liquor - Restaurant	275.08			
Bill	33431208	03/20/2024	April 2024502250 · N/A Beverage - Pro Shop	423.05	
Bill	38274360	03/27/2024	502210 · N/A Beverage - Restaurant	588.89	
			502610 · Liquor - Restaurant	550.35	
				2,237.37	

Bill Pmt -C106486	04/05/2024 Inoveyt, LLC	101000 · Operating - Checking Account	-1,944.00

Bill	[AT3041]	04/01/2024	111910 · Special Orders	1,944.00	
				1,944.00	

Bill Pmt -C304546	04/05/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-303.95

Bill	3306509	04/03/2024	502410 · Beer - Restaurant	303.95	
				303.95	

Bill Pmt -C304547	04/05/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-942.00

Bill	3306510	04/03/2024	502410 · Beer - Restaurant	942.00	
				942.00	

Bill Pmt -Check	04/05/2024 Callaway Golf Company	101000 · Operating - Checking Account	0.00

Bill	937699027	02/19/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-518.91	
Bill	937695389	02/19/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-248.64	
Bill	937695387	02/19/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-201.60	
Bill	937695391	03/01/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-779.40	
Bill	937695390	03/01/2024 Callaway Golf Company	200000 · Accounts Payable StrongRoom	-201.60	
				-1,950.15	

Bill Pmt -Check	04/04/2024 Sysco	101000 · Operating - Checking Account	0.00

Bill	483562116	03/18/2024 Sysco	200000 · Accounts Payable StrongRoom	-61.51	
				-61.51	

Bill Pmt -C106487	04/08/2024 Yatta Golf	101000 · Operating - Checking Account	-1,134.15

Bill	56887	04/01/2024	121100 · Merchandise - Pro Shop	1,134.15	
				1,134.15	

Bill Pmt -C304548	04/11/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-1,784.56

Bill	2639756	04/03/2024	502610 · Liquor - Restaurant	1,310.56	
	502510 · Wine - Restaurant	474.00			
		1,784.56			

Bill Pmt -C304549	04/10/2024 North Florida Sales	101000 · Operating - Checking Account	-789.70

Bill	3888201	04/04/2024	502410 · Beer - Restaurant	789.70	
				789.70	

Bill Pmt -C304550	04/10/2024 Breakthru Beverage	101000 · Operating - Checking Account	-774.71

Bill	115110640	04/03/2024	502510 · Wine - Restaurant	105.60	
	502610 · Liquor - Restaurant	669.11			
		774.71			
Bill Pmt -Check	04/10/2024 Massey Services, Inc.
Check Det1a01i0l00 · Operating - Checking Account	0.00
April 2024
Bill	57336961B	03/07/2024 Massey Services, Inc.	200000 · Accounts Payable StrongRoom	-381.63
-381.63

Bill Pmt -C106488	04/11/2024 Governmental Management Services, LLC 101000 · Operating - Checking Account	-477.50
Bill	621	04/01/2024	801100 · Management Fees	477.50
477.50
Bill Pmt -C106489	04/11/2024 Martin Coffee	101000 · Operating - Checking Account	-158.00
Bill	84574	04/01/2024	502210 · N/A Beverage - Restaurant	158.00
158.00
Bill Pmt -C106490	04/11/2024 Massey Services, Inc.	101000 · Operating - Checking Account	-19.97
Bill	57336961B	03/07/2024	706900 · Pest Control	381.63
381.63
Bill Pmt -C106491	04/11/2024 Global Turf Equipment Sales & Rentals	101000 · Operating - Checking Account	-387.09
Bill	46986	04/01/2024	70460 · Repairs - Equipment	387.09
387.09
Bill Pmt -C106492	04/11/2024 Deconna Ice Cream	101000 · Operating - Checking Account	-365.28
Bill	INV00319914	04/03/2024	502160 · COGS-Food Beverage Cart	365.28
365.28
Bill Pmt -C106493	04/11/2024 Tree Amigos Outdoor Services, INC	101000 · Operating - Checking Account	-100.00
Bill	210813	03/30/2024	70260 · Janitorial Expense	100.00
100.00
Bill Pmt -C106494	04/11/2024 Jacksonville Hood Cleaning	101000 · Operating - Checking Account	-450.00
Bill	6396	03/01/2024	72970 · Other Services - F & B	450.00
450.00
Bill Pmt -C106495	04/11/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-72.93
Bill	1544277	03/25/2024	502110 · Food - Restaurant	72.93
72.93
Bill Pmt -C106496	04/11/2024 Bear the Palm, LLC	101000 · Operating - Checking Account	-98.00
Bill	7630	03/21/2024	502110 · Food - Restaurant	98.00
98.00
Bill Pmt -C106497	04/11/2024 Take A Free Ride, Inc	101000 · Operating - Checking Account	-675.00
Bill	T0324	03/20/2024	70661 · Other Contractual Services	675.00
675.00
Bill Pmt -C304551	04/26/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-43.84
Bill	040524-0521	04/05/2024
Check Det7a06i0l0 · Utilities	43.84
April 2024
43.84

Bill Pmt -C304552	04/25/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-480.83

Bill	040524-0271	04/05/2024	70600 · Utilities	480.83	
				480.83	

Bill Pmt -C304553	04/25/2024 Clay County Utility Authority	101000 · Operating - Checking Account	-301.89

Bill	040524-0051	04/05/2024	70600 · Utilities	301.89	
				301.89	

Bill Pmt -Conline	04/11/2024 Sysco	101000 · Operating - Checking Account	-3,797.46

Bill	483562116	03/18/2024	502110 · Food - Restaurant	61.51	
Bill	483566207	03/21/2024	502110 · Food - Restaurant	1,430.80	
			502610 · Liquor - Restaurant	104.00	
			72510 · Paper Supplies - F & B	533.80	
Bill	483567693	03/22/2024	502110 · Food - Restaurant	1,185.27	
			502610 · Liquor - Restaurant	8.94	
Bill	483570722	03/23/2024	502110 · Food - Restaurant	501.90	
			72510 · Paper Supplies - F & B	193.95	
Bill	483558571	04/08/2024	502110 · Food - Restaurant	43.27	
				4,063.44	

Bill Pmt -C203254	04/11/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-21,253.40

Bill	100419	03/29/2024	707100 · Fertilizer - Course	21,253.40	
				21,253.40	

Bill Pmt -C203255	04/11/2024 Premier Bride	101000 · Operating - Checking Account	-135.92

Bill	9843	04/02/2024	703220 · Magazine	135.92	
				135.92	

Bill Pmt -Check	04/09/2024 Sysco	101000 · Operating - Checking Account	0.00

Bill	483574888	03/27/2024 Sysco	200000 · Accounts Payable StrongRoom	-915.04	
				-915.04	

Bill Pmt -Conline	04/12/2024 Callaway Golf Company	101000 · Operating - Checking Account	-1,624.34

Bill	937695385	02/19/2024	111910 · Special Orders	399.84	
Bill	937695387	02/19/2024	111910 · Special Orders	201.60	
Bill	93765384	02/19/2024	111910 · Special Orders	846.72	
Bill	937702431	02/20/2024	111910 · Special Orders	137.58	
Bill	937709988	02/21/2024	111910 · Special Orders	220.05	
				1,805.79	

Bill Pmt -CACH	04/15/2024 Paychex	101000 · Operating - Checking Account	-345.33

Bill	ach	04/15/2024	603400 · Insurance Benefits	345.33	
				345.33	

Bill Pmt -C203256	04/12/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-631.35
Bill	1001151	04/01/2024
Check Det7a07i1l00 · Fertilizer - Course	631.35
April 2024
631.35

Bill Pmt -C304564	04/12/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-620.00

Bill	3311722	04/10/2024	502410 · Beer - Restaurant	620.00	
				620.00	

Bill Pmt -C304566	04/12/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-706.60

Bill	3311719	04/10/2024	502410 · Beer - Restaurant	706.60	
				706.60	

Bill Pmt -C304567	04/13/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-51.50

Bill	3311716	04/10/2024	502610 · Liquor - Restaurant	51.50	
				51.50	

Bill Pmt -C106498	04/15/2024 Crystal Springs	101000 · Operating - Checking Account	-297.84

Bill	1638010 031124	03/11/2024	70500 · Operating Supplies	297.84	
				297.84	

Bill Pmt -C106499	04/15/2024 Napa Auto Parts	101000 · Operating - Checking Account	-56.44

Bill	728780	03/24/2024	70460 · Repairs - Equipment	56.44	
				56.44	

Bill Pmt -C304568	04/15/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-2,386.19

Bill	2665675	04/10/2024	502610 · Liquor - Restaurant	1,840.18	
	502510 · Wine - Restaurant	546.01			
		2,386.19			

Bill Pmt -C304569	04/16/2024 North Florida Sales	101000 · Operating - Checking Account	-1,580.85

Bill	3893633	04/11/2024	502410 · Beer - Restaurant	1,580.85	
				1,580.85	

Bill Pmt -C203257	04/15/2024 Alsco	101000 · Operating - Checking Account	-543.30

Bill	LJAC1197125	03/20/2024	71510 · Supplies - Pro Shop	37.85	
			72520 · Linen Service - F & B	322.79	
Bill	LJAC119835	03/29/2024	72520 · Linen Service - F & B	40.94	
Bill	LJAC1198718	03/29/2024	72520 · Linen Service - F & B	141.72	
				543.30	

Bill Pmt -C304570	04/15/2024 PNC Equipment Finance	101000 · Operating - Checking Account	-7,945.74

Bill	1933795	03/18/2024	88230 · Leases - Maint. Equipment	7,945.74	
				7,945.74	

Bill Pmt -COnline	04/18/2024 Callaway Golf Company	101000 · Operating - Checking Account	-1,001.20

Bill	935819486	01/10/2023	121200 · Rental Equipment	3,229.20	
				3,229.20	
Bill Pmt -C8633	04/17/2024 HelenRunjo
Check Det1a01i0l00 · Operating - Checking Account	-1,646.59
April 2024
Bill	041724-	04/17/2024	60800 · Employee Training and Education	394.20
502110 · Food - Restaurant	504.12
78500 · Supplies - Maintenance	277.31
72550 · Supplies - F & B Misc.	80.52
82300 · Rental Equipment - F & B	294.88
60800 · Employee Training and Education	95.56
1,646.59

Bill Pmt -C304573	04/23/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-296.00

Bill	3317887	04/17/2024	502410 · Beer - Restaurant	296.00	
				296.00	

Bill Pmt -C304574	04/23/2024 Breakthru Beverage	101000 · Operating - Checking Account	-911.46

Bill	115329863	04/17/2024	502410 · Beer - Restaurant	384.00	
	502510 · Wine - Restaurant	121.20			
	502610 · Liquor - Restaurant	406.26			
		911.46			

Bill Pmt -C304575	04/23/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-926.42

Bill	2692104	04/17/2024	502610 · Liquor - Restaurant	926.42	
				926.42	

Bill Pmt -C106484	04/19/2024 The Crossings at Fleming Island CDD	101000 · Operating - Checking Account	-5,784.02

Bill	April Payroll 2024	04/01/2024	89130 · Management Fees - GMS	2,750.00	
Bill	Apr Lake/ Legal 2024	04/01/2024	80220 · Lake Maintenance	2,500.00	
			89150 · Legal Fees	534.02	
				5,784.02	

Bill Pmt -C106500	04/19/2024 DirectTV	101000 · Operating - Checking Account	-706.81

Bill	059441655X240405	04/05/2024	70670 · Music & Cable Service	706.81	
				706.81	

Bill Pmt -C203258	04/19/2024 Hampton Golf, Inc. - 1	101000 · Operating - Checking Account	-3,209.68

Bill	127961	03/31/2024	703360 · Dues & Subscriptions	876.92	
Bill	127916	04/01/2024	79580 · Printing - Admin	306.35	
	703200 · Marketing and Advertising	671.79			
	703360 · Dues & Subscriptions	1,354.62			
		3,209.68			

Bill Pmt -C304577	04/19/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-784.80

Bill	3317886	04/17/2024	502410 · Beer - Restaurant	706.25	
	502610 · Liquor - Restaurant	78.55			
		784.80			

Bill Pmt -C304578	04/23/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-375.00

Bill	5874691	04/18/2024	502510 · Wine - Restaurant	216.00
502610 · Liquor - Restaurant	Page 1105o9f.0200
Check Detail April 2024
375.00
Bill Pmt -C304579	04/23/2024 North Florida Sales	101000 · Operating - Checking Account	-1,402.85

Bill	3098295	04/18/2024	502410 · Beer - Restaurant	1,402.85	
				1,402.85	

Bill Pmt -C304580	04/24/2024 Breakthru Beverage	101000 · Operating - Checking Account	-1,836.31

Bill	115274620	04/12/2024	502510 · Wine - Restaurant	1,003.00	
	502610 · Liquor - Restaurant	833.31			
		1,836.31			

Bill Pmt -C106501	04/22/2024 Sterling Cut Glass	101000 · Operating - Checking Account	-937.03

Bill	0576260-IN	03/19/2024	71300 · Patron Events - Pro Shop	937.03	
				937.03	

Bill Pmt -C106502	04/22/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-2,769.57

Bill	1544969	03/28/2024	502110 · Food - Restaurant	641.20	
Bill	1545318	03/29/2024	502110 · Food - Restaurant	66.62	
Bill	1545315	03/29/2024	502110 · Food - Restaurant	510.17	
Bill	1545684	04/02/2024	502110 · Food - Restaurant	605.16	
			72270 · Janitorial Supllies - F & B	33.90	
			72510 · Paper Supplies - F & B	79.65	
Bill	1546187	04/04/2024	502110 · Food - Restaurant	586.55	
Bill	1546588	04/05/2024	502110 · Food - Restaurant	246.32	
				2,769.57	

Bill Pmt -C106503	04/22/2024 Professional Cooling & Control Systems  101000 · Operating - Checking Account	-183.28

Bill	1839	04/01/2024	70460 · Repairs - Equipment	183.28	
				183.28	

Bill Pmt -C106504	04/22/2024 Security Engineering and Designs, Inc.	101000 · Operating - Checking Account	-234.95

Bill	24-54165	04/01/2024	70660 · Security Alarm Monitoring	59.95	
Bill	24-54358	04/02/2024	70660 · Security Alarm Monitoring	175.00	
				234.95	

Bill Pmt -C106505	04/22/2024 Priswing Software	101000 · Operating - Checking Account	-349.00

Bill	INV2154282	04/01/2024	70680 · Dues and Subscriptions	349.00	
				349.00	

Bill Pmt -C106506	04/22/2024 Golf Genius Software	101000 · Operating - Checking Account	-875.00

Bill	143239	03/15/2024	71680 · Dues & Subscriptions - Pro Shop	875.00	
				875.00	

Bill Pmt -C106507	04/22/2024 Acushnet	101000 · Operating - Checking Account	-1,994.27

Bill	917262962	02/14/2024	121100 · Merchandise - Pro Shop	124.61	
Bill	917287914	02/20/2024	121100 · Merchandise - Pro Shop	477.00	
Bill	917287913	02/20/2024	121100 · Merchandise - Pro Shop	767.80	
Bill	917294650	02/21/2024	121100 · Merchandise - Pro Shop	Page 1115o1f.0200	
Bill	917288263	03/01/2024
Check Det1a11i9l10 · Special Orders	473.86
April 2024
1,994.27

Bill Pmt -C106508	04/22/2024 Massey Services, Inc.	101000 · Operating - Checking Account	-381.63

Bill	57689196B	04/04/2024	706900 · Pest Control	381.63	
				381.63	

Bill Pmt -C106509	04/22/2024 TEAM NexBelt Operating, Inc	101000 · Operating - Checking Account	-149.81

Bill	402274	04/01/2024	121100 · Merchandise - Pro Shop	149.81	
				149.81	

Bill Pmt -C106510	04/22/2024 SRIXON / Cleveland Golf / XXIO	101000 · Operating - Checking Account	-132.50

Bill	7811394 SO	02/14/2024	121100 · Merchandise - Pro Shop	132.50	
				132.50	

Bill Pmt -CACH	04/22/2024 Paychex	101000 · Operating - Checking Account	-251.42

Bill	ach	04/22/2024	603400 · Insurance Benefits	251.42	
				251.42	

Bill Pmt -C203259	04/22/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-2,137.79

Bill	FNCHG-2402	04/01/2024	709730 · Finance Charges	23.71	
Bill	FNCHG-2403	04/01/2024	709730 · Finance Charges	9.65	
Bill	1001923	04/04/2024	707040 · Chemicals - Course	2,104.43	
				2,137.79	

Bill Pmt -C203260	04/22/2024 Cleveland Golf	101000 · Operating - Checking Account	-595.08

Bill	7732419 SO	12/18/2023	121100 · Merchandise - Pro Shop	595.08	
				595.08	

Bill Pmt -C203261	04/22/2024 Gate Fuel Services, Inc	101000 · Operating - Checking Account	-2,987.52

Bill	5974114	04/05/2024	706200 · Fuel & Oil	2,987.52	
				2,987.52	

Bill Pmt -C203262	04/22/2024 Global Golf Sales	101000 · Operating - Checking Account	-911.71

Bill	INV/2024/07517	03/18/2024	121100 · Merchandise - Pro Shop	283.57	
Bill	INV/2024/07879	03/20/2024	121100 · Merchandise - Pro Shop	350.37	
Bill	INV/2024/07947	03/21/2024	121100 · Merchandise - Pro Shop	231.16	
Bill	INV/2024/08091	03/22/2024	71510 · Supplies - Pro Shop	46.61	
				911.71	

Bill Pmt -C203263	04/22/2024 Golf Agronomics Supply and Handling	101000 · Operating - Checking Account	-1,198.82

Bill	0700267-IN	04/11/2024	707310 · Sand - Course	1,198.82	
				1,198.82	

Bill Pmt -C203264	04/22/2024 Site One Landscape Supply	101000 · Operating - Checking Account	-1,324.00

Bill	138141580-001	02/12/2024	707040 · Chemicals - Course	791.00	
Bill	138141580-002	02/13/2024	707040 · Chemicals - Course	Page 1523o3f.0200	

	Check Detail	1,324.00			

Bill Pmt -C203265	April 2024
04/22/2024 Supreme International LLC	101000 · Operating - Checking Account	
-1,207.30			

Bill	

V2241992	

04/03/2024	

121100 · Merchandise - Pro Shop	

1,207.30	
				1,207.30	

Bill Pmt -C203266	04/22/2024 Taylor Made Golf Company, Inc.	101000 · Operating - Checking Account	-627.18

Bill	37173561	02/13/2024	111910 · Special Orders	163.00	
Bill	37223893	03/01/2024	111910 · Special Orders	464.18	
				627.18	

Bill Pmt -C304582	04/22/2024 Comcast	101000 · Operating - Checking Account	-389.31

Bill	032724-7464	03/27/2024	70670 · Music & Cable Service	389.31	
				389.31	

Bill Pmt -Conline	04/23/2024 Sysco	101000 · Operating - Checking Account	-8,408.54

Bill	483571958	03/25/2024	502110 · Food - Restaurant	1,463.19	
			502170 · Pro Shop Food	40.79	
			72550 · Supplies - F & B Misc.	170.05	
Bill	483573723	03/26/2024	502110 · Food - Restaurant	2,489.22	
			72540 · Misc. Serving Equipment	240.54	
			79270 · Janitorial Supllies - Admin.	266.35	
			72510 · Paper Supplies - F & B	340.97	
			502610 · Liquor - Restaurant	212.80	
Bill	483574888	03/27/2024	502110 · Food - Restaurant	860.83	
			72510 · Paper Supplies - F & B	54.21	
Bill	483576835	03/28/2024	502110 · Food - Restaurant	1,118.14	
Bill	483578048	03/29/2024	502110 · Food - Restaurant	242.08	
			502210 · N/A Beverage - Restaurant	41.51	
Bill	483581639	03/30/2024	502110 · Food - Restaurant	354.61	
			72510 · Paper Supplies - F & B	628.87	
				8,524.16	

Bill Pmt -C106511	04/25/2024 Acushnet	101000 · Operating - Checking Account	-4,249.65

Bill	917310035	02/23/2024	121100 · Merchandise - Pro Shop	388.61	
Bill	917310214	02/23/2024	121100 · Merchandise - Pro Shop	224.80	
Bill	917310216	02/23/2024	121100 · Merchandise - Pro Shop	258.00	
Bill	917310215	02/23/2024	121100 · Merchandise - Pro Shop	261.58	
Bill	917294991	03/01/2024	111910 · Special Orders	714.86	
Bill	917302762	03/01/2024	111910 · Special Orders	93.02	
Bill	917350340	03/01/2024	121100 · Merchandise - Pro Shop	158.00	
Bill	917321471	03/01/2024	121100 · Merchandise - Pro Shop	322.50	
Bill	917321470	03/02/2024	121100 · Merchandise - Pro Shop	261.15	
Bill	917385808	03/05/2024	121100 · Merchandise - Pro Shop	1,567.13	
				4,249.65	

Bill Pmt -C106512	04/25/2024 Pepsi	101000 · Operating - Checking Account	-1,229.56

Bill	35985106	04/03/2024	502610 · Liquor - Restaurant	112.67	
			502210 · N/A Beverage - Restaurant	281.69	
Bill	31378453	04/17/2024	502210 · N/A Beverage - Restaurant	835.20	
				Page11,232o9f.5260	
Bill Pmt -C106513	04/25/2024 Inoveyt, LLC
April 2024101000 · Operating - Checking Account	-156.00

Bill	AT3064	04/04/2024	121100 · Merchandise - Pro Shop	156.00	
				156.00	

Bill Pmt -C106514	04/25/2024 ForeUp Marketing	101000 · Operating - Checking Account	-119.20

Bill	04-2024-32963	04/01/2024	703320 · Internet	119.20	
				119.20	

Bill Pmt -C106515	04/25/2024 Target Specialty Products	101000 · Operating - Checking Account	-1,038.45

Bill	INVP501415994	03/05/2024	707040 · Chemicals - Course	1,038.45	
				1,038.45	

Bill Pmt -C106516	04/25/2024 NexAir, LLC	101000 · Operating - Checking Account	-366.81

Bill	0011912475	03/31/2024	704000 · Course and Grounds Maintenance	366.81	
				366.81	

Bill Pmt -C106517	04/25/2024 GreatAmerica Financial Services Corp	101000 · Operating - Checking Account	-921.84

Bill	36245114	04/01/2024	89240 · Leases - Admin	921.84	
				921.84	

Bill Pmt -C106518	04/25/2024 Fortitude Fire Protection	101000 · Operating - Checking Account	-125.00

Bill	11226	03/31/2024	70661 · Other Contractual Services	125.00	
				125.00	

Bill Pmt -C106519	04/25/2024 Callaway Golf Company	101000 · Operating - Checking Account	-8,410.89

Bill	937417407	12/26/2023	121100 · Merchandise - Pro Shop	2,339.37	
Bill	937716707	02/22/2024	111910 · Special Orders	414.96	
Bill	937716704	02/22/2024	111910 · Special Orders	139.26	
Bill	937716706	02/22/2024	111910 · Special Orders	962.75	
Bill	937743297	03/01/2024	111910 · Special Orders	218.37	
Bill	937743295	03/01/2024	111910 · Special Orders	1,658.83	
Bill	937753687	03/01/2024	111910 · Special Orders	604.80	
Bill	937760986	03/01/2024	111910 · Special Orders	218.37	
Bill	937753684	03/01/2024	111910 · Special Orders	270.82	
Bill	937781970	03/01/2024	111910 · Special Orders	267.09	
Bill	937781971	03/01/2024	111910 · Special Orders	258.69	
Bill	937781928	03/01/2024	111910 · Special Orders	842.02	
Bill	937974960	04/01/2024	111910 · Special Orders	215.56	
				8,410.89	

Bill Pmt -C106520	04/25/2024 SCNS Sports Foods, Inc	101000 · Operating - Checking Account	-245.60

Bill	206936	04/01/2024	502170 · Pro Shop Food	245.60	
				245.60	

Bill Pmt -C106521	04/25/2024 Sterling Cut Glass	101000 · Operating - Checking Account	-240.45
Bill	0577209-IN	04/03/2024	703510 · Member Relations	240.45
Page 1244o0f.4250
Bill Pmt -C106522	04/25/2024 Sea Breeze Food Service
April 2024101000 · Operating - Checking Account	-2,226.03

Bill	1543726	04/01/2024	502110 · Food - Restaurant	301.41	
Bill	1546718	04/08/2024	502110 · Food - Restaurant	733.80	
Bill	1546719	04/08/2024	502110 · Food - Restaurant	96.66	
Bill	1547665	04/12/2024	502110 · Food - Restaurant	237.70	
Bill	1547666	04/12/2024	502110 · Food - Restaurant	107.71	
Bill	1547884	04/12/2024	502110 · Food - Restaurant	119.75	
Bill	1547927	04/15/2024	502110 · Food - Restaurant	89.50	
Bill	1547926	04/15/2024	502110 · Food - Restaurant	539.50	
				2,226.03	

Bill Pmt -C106523	04/25/2024 Pukka, Inc.	101000 · Operating - Checking Account	-926.40

Bill	5105490-IN	04/01/2024	121100 · Merchandise - Pro Shop	926.40	
				926.40	

Bill Pmt -C106524	04/25/2024 Travis Mathew	101000 · Operating - Checking Account	-5,606.55

Bill	91682786	03/22/2024	121100 · Merchandise - Pro Shop	765.55	
Bill	91711445	05/01/2024	71300 · Patron Events - Pro Shop	1,545.00	
Bill	91714037	05/01/2024	71300 · Patron Events - Pro Shop	3,296.00	
				5,606.55	

Bill Pmt -C203267	04/25/2024 Bulloch Fertilizer Co., Inc.	101000 · Operating - Checking Account	-66.62

Bill	FNCHG-2312	04/01/2024	709730 · Finance Charges	66.62	
				66.62	

Bill Pmt -C203268	04/25/2024 Cutter & Buck	101000 · Operating - Checking Account	-773.34

Bill	0097653780	04/04/2024	121100 · Merchandise - Pro Shop	773.34	
				773.34	

Bill Pmt -C203269	04/25/2024 Golf Car Services Inc	101000 · Operating - Checking Account	-358.55

Bill	19782	04/01/2024	704000 · Course and Grounds Maintenance	358.55	
				358.55	

Bill Pmt -C203270	04/25/2024 Site One Landscape Supply	101000 · Operating - Checking Account	-4,331.32

Bill	138550132-001	02/28/2024	707040 · Chemicals - Course	768.05	
Bill	138098721-001	03/06/2024	704100 · Irrigation - Repair & Maint.	3,563.27	
				4,331.32	

Bill Pmt -C203271	04/25/2024 Taylor Made Golf Company, Inc.	101000 · Operating - Checking Account	-387.24

Bill	37109556	01/23/2024	121100 · Merchandise - Pro Shop	193.62	
Bill	37109557	01/23/2024	121100 · Merchandise - Pro Shop	193.62	
				387.24	

Bill Pmt -C203272	04/25/2024 GPS Industries, LLC	101000 · Operating - Checking Account	-1,161.00

Bill	CON119599	04/01/2024	81200 · Leases - Carts	1,161.00 1,161.00
Page 15 of 20
Bill Pmt -C203273	04/25/2024 GOLFNOW
Check Det1a01i0l00 · Operating - Checking Account	-93.00
April 2024
Bill	INV00089954	04/04/2024	70680 · Dues and Subscriptions	93.00
93.00

Bill Pmt -C106525	04/26/2024 Brad Stephens	101000 · Operating - Checking Account	-256.25

Bill	042224-	04/22/2024	703360 · Dues & Subscriptions	256.25	
				256.25	

Bill Pmt -C106526	04/26/2024 Sea Breeze Food Service	101000 · Operating - Checking Account	-769.81

Bill	1548900	04/19/2024	502110 · Food - Restaurant	87.57	
Bill	1548899	04/19/2024	502110 · Food - Restaurant	649.24	
			72270 · Janitorial Supllies - F & B	33.00	
				769.81	

Bill Pmt -C106527	04/26/2024 Professional Cooling & Control Systems  101000 · Operating - Checking Account	-737.76

Bill	1804	04/01/2024	79460 · Repairs - Administration Equip.	329.38	
Bill	1813	04/01/2024	79480 · Repairs - Clubhouse	79.00	
Bill	1821	04/01/2024	79480 · Repairs - Clubhouse	329.38	
				737.76	

Bill Pmt -C106528	04/26/2024 Martin Coffee	101000 · Operating - Checking Account	-55.00

Bill	82369	04/22/2024	502210 · N/A Beverage - Restaurant	55.00	
				55.00	

Bill Pmt -C203274	04/26/2024 Golf Agronomics Supply and Handling	101000 · Operating - Checking Account	-383.00

Bill	0701205-IN	04/23/2024	707300 · Sand, Seed and Dressing	383.00	
				383.00	

Bill Pmt -C203276	04/26/2024 Southeastern Paper Group	101000 · Operating - Checking Account	-13.28

Bill	06124496	04/01/2024	70500 · Operating Supplies	13.28	
				13.28	

Bill Pmt -C304598	04/26/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-378.05

Bill	3324555	04/24/2024	502410 · Beer - Restaurant	378.05	
				378.05	

Bill Pmt -C304599	04/26/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-792.00

Bill	3324559	04/24/2024	502410 · Beer - Restaurant	792.00	
				792.00	

Bill Pmt -C304600	04/26/2024 Champion Brands Inc.	101000 · Operating - Checking Account	-76.70

Bill	3324563	04/24/2024	502410 · Beer - Restaurant	76.70	
				76.70	

Bill Pmt -C203275	04/26/2024 Hampton Golf, Inc. - 1	101000 · Operating - Checking Account	-19,347.02

Bill	127801	02/01/2024	804100 · Insurance - Liability
Page91,667o3f.5210
Bill	127910	04/01/2024
Check Det8a04i1l00 · Insurance - Liability	9,673.51
April 2024

19,347.02

Bill Pmt -C304602	04/30/2024 Southern Glazer's Of FL	101000 · Operating - Checking Account	-2,337.64

Bill	2717482	04/24/2024	502610 · Liquor - Restaurant	2,337.64	
				2,337.64	

Bill Pmt -C304603	04/30/2024 Breakthru Beverage	101000 · Operating - Checking Account	-281.10

Bill	115439520	04/24/2024	502610 · Liquor - Restaurant	149.10	
			502510 · Wine - Restaurant	132.00	
				281.10	

Bill Pmt -Check	04/23/2024 Callaway Golf Company	101000 · Operating - Checking Account	0.00					

Bill	

937520057	

01/17/2024 Callaway Golf Company	

200000 · Accounts Payable StrongRoom	

-2,652.00	
				-2,652.00	

Check	
3228	
04/02/2024 brian kilchenstein	
101100 · In House Checking	
-19.46	
			
703510 · Member Relations	
19.46	
				19.46	

Check	
3229	
04/03/2024 Trivia Guy	
101100 · In House Checking	
-400.00	
			
72300 · Patron Events - F & B	
400.00	
				400.00	

Check	
3230	
04/08/2024 Trivia Guy	
101100 · In House Checking	
-400.00	
			
72300 · Patron Events - F & B	
400.00	
				400.00	

Check	
3232	
04/19/2024 John Bushwaters	
101100 · In House Checking	
-200.00	
			
72300 · Patron Events - F & B	
200.00	
				200.00	

Check	
3233	
04/22/2024 Joseph Stanley	
101100 · In House Checking	
-89.00	
			
502160 · COGS-Food Beverage Cart	
89.00	
				89.00	

Check	
3236	
04/22/2024 IT Pro Services	
101100 · In House Checking	
-240.00	
			
79460 · Repairs - Administration Equip.	
240.00	
				240.00	

Check	
32.34	
04/30/2024 Ernie Rector	
101100 · In House Checking	
-565.84	
			
78480 · Building Repairs - Maintenance	
565.84	
				565.84	

Check	
3235	
04/29/2024 Trivia Guy	
101100 · In House Checking	
-1,000.00	
	Check Det7a23i0l0 · Patron Events - F & B	1,000.00			
	April 2024	1,000.00			

Check	
3231	
04/10/2024 Sunrise Charities	
101100 · In House Checking	
-100.00	
			
709500 · Donations/Charitable Contrib.	
100.00	
				100.00	

Check	
286debit44	
04/04/2024 Amazon Marketplace	
101300 · Debit Card	
-41.95	
			
72550 · Supplies - F & B Misc.	
41.95	
				41.95	

Check	
Debit	
04/03/2024 Amazon Marketplace	
101300 · Debit Card	
-20.41	
			
72550 · Supplies - F & B Misc.	
20.41	
				20.41	

Check	
286debit45	
04/04/2024 Walmart	
101300 · Debit Card	
-44.03	
			
72510 · Paper Supplies - F & B	
44.03	
				44.03	

Check	
Debit	
04/04/2024 Publix	
101300 · Debit Card	
-40.98	
			
502110 · Food - Restaurant	
40.98	
				40.98	

Check		
04/04/2024 Dollar Tree	
101300 · Debit Card	
-62.35	
			
72300 · Patron Events - F & B	
62.35	
				62.35	

Check		
04/04/2024 Trader Joe's	
101300 · Debit Card	
-80.52	
			
72300 · Patron Events - F & B	
80.52	
				80.52	

Check	
Debit	
04/05/2024 Amazon Marketplace	
101300 · Debit Card	
-23.99	
			
72550 · Supplies - F & B Misc.	
23.99	
				23.99	

Check	
286debit46	
04/08/2024 Amazon Marketplace	
101300 · Debit Card	
-206.85	
			
78560 · Office Supplies - Maint.	
206.85	
				206.85	

Check	
Debit	
04/08/2024 Amazon Marketplace	
101300 · Debit Card	
-79.11	
			
72550 · Supplies - F & B Misc.	
79.11	
				79.11	

Check	
Debit	
04/12/2024 Amazon Marketplace	
101300 · Debit Card	
-5.56	
			
79560 · Office Supplies - Admin.	
5.56	

			Check Detail
April 2024	5.56	
Check	Debit	04/12/2024 Amazon Marketplace	101300 · Debit Card	-46.21	
			
79560 · Office Supplies - Admin.	
46.21	
				46.21	

Check	
Debit	
04/16/2024 Publix	
101300 · Debit Card	
-32.06	
			
72540 · Misc. Serving Equipment	
32.06	
				32.06	

Check	
Debit	
04/16/2024 Panera Bread	
101300 · Debit Card	
-24.05	
			
69800 · Training & Ed. - Administration	
24.05	
				24.05	

Check	
Debit	
04/16/2024 Amazon Marketplace	
101300 · Debit Card	
-76.64	
			
72330 · Decorations - F & B	
76.64	
				76.64	

Check	
286debit47	
04/16/2024 webstaurant	
101300 · Debit Card	
-135.00	
			
72540 · Misc. Serving Equipment	
135.00	
				135.00	

Check	
Debit	
04/18/2024 Amazon Marketplace	
101300 · Debit Card	
-46.96	
			
72540 · Misc. Serving Equipment	
46.96	
				46.96	

Check	
Debit	
04/22/2024 Shores Liquor	
101300 · Debit Card	
-102.08	
			
502610 · Liquor - Restaurant	
102.08	
				102.08	

Check	
Debit	
04/22/2024 Amazon Marketplace	
101300 · Debit Card	
-63.37	
			
79560 · Office Supplies - Admin.	
63.37	
				63.37	

Check	
Debit	
04/22/2024 Amazon Marketplace	
101300 · Debit Card	
-25.00	
			
79560 · Office Supplies - Admin.	
25.00	
				25.00	

Check	
Debit	
04/29/2024 Target	
101300 · Debit Card	
-112.85	
			
703510 · Member Relations	
112.85	
				112.85	

Check	
Debit	
04/29/2024 Target	
101300 · Debit Card	
-51.60	
			
703510 · Member Relations	
51.60	
				51.60	

Check	debit	04/29/2024 Target	Check Det1a01i3l00 · Debit Card
April 2024	-15.59	
			703510 · Member Relations	15.59	
				15.59	

Check	
Debit	
04/29/2024 Target	
101300 · Debit Card	
-63.28	
			
71300 · Patron Events - Pro Shop	
63.28	
				63.28	

Check	
Debit	
04/30/2024 Amazon Marketplace	
101300 · Debit Card	
-13.70	
			
71300 · Patron Events - Pro Shop	
13.70	
				13.70	

Bill Pmt	
-CDebit	
04/30/2024 Walmart	
101300 · Debit Card	
-120.10	

Bill	
Debit	
04/30/2024	
707600 · Flowers, Shrubs and Trees	
120.10	
				120.10	
			TOTAL	228,234.31	
Type	Num	Date	Name
April 2024
Account	Original Amount

Bill Pmt -Check	301682	04/02/2024 Comcast	101000 · Operating - Checking Account	-302.83	

Bill	
031124-0399	
03/11/2024	
706500 · Telephone	
302.83	
				302.83	

Bill Pmt -Check	
301683	
04/13/2024 Comcast	
101000 · Operating - Checking Account	
-494.22	

Bill	
032224-1455	
03/22/2024	
706500 · Telephone	
494.22	
				494.22	

Bill Pmt -Check	
301684	
04/10/2024 Clay Electric Cooperative, Inc	
101000 · Operating - Checking Account	
-1,660.00	

Bill	
032024-8909	
03/20/2024	
706010 · Electric	
1,660.00	
				1,660.00	

Bill Pmt -Check	
301685	
04/11/2024 Clay Electric Cooperative, Inc	
101000 · Operating - Checking Account	
-638.00	

Bill	
032124-9071	
03/21/2024	
706010 · Electric	
638.00	
				638.00	

Bill Pmt -Check	
301686	
04/12/2024 Clay Electric Cooperative, Inc	
101000 · Operating - Checking Account	
-1,443.00	

Bill	
032224-9204	
03/22/2024	
706010 · Electric	
1,443.00	
				1,443.00	

Bill Pmt -Check	
301688	
04/12/2024 Clay Electric Cooperative, Inc	
101000 · Operating - Checking Account	
-316.00	

Bill	
032224-8792	
03/22/2024	
706010 · Electric	
316.00	
				316.00	

Bill Pmt -Check	
301689	
04/12/2024 Clay Electric Cooperative, Inc	
101000 · Operating - Checking Account	
-479.00	

Bill	
032224-9170	
03/22/2024	
706010 · Electric	
479.00	
				479.00	

Bill Pmt -Check	
301691	
04/01/2024 Sharp Energy, Inc.	
101000 · Operating - Checking Account	
-3,420.39	

Bill	
033124-9389	
03/31/2024	
703800 · Other Contractual Services	
3,420.39	
				3,420.39	

Bill Pmt -Check	
102805	
04/05/2024 Martco	
101000 · Operating - Checking Account	
-122.65	

Bill	
124206	
03/18/2024	
705230 · Paper Supplies	
122.65	
				122.65	

Bill Pmt -Check	
102806	
04/05/2024 Governmental Management	
101000 · Operating - Checking Account	
-477.50	

Bill	
620	
04/01/2024	
801100 · Management Fees	
477.50	
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount

Bill Pmt -Check	102814	04/16/2024 Logo Express	101000 · Operating - Checking Account	-139.05	

Bill	
040124AC	
04/01/2024	
22480 · Swim Team	
139.05	
				139.05	

Bill Pmt -Check	
102815	
04/16/2024 XGLOsive, LLC	
101000 · Operating - Checking Account	
-2,500.00	

Bill	
0415	
04/04/2024	
700310 · Activities & Events-Tennis	
2,500.00	
				2,500.00	

Bill Pmt -Check	
301699	
04/14/2024 Comcast	
101000 · Operating - Checking Account	
-204.57	

Bill	
032324-0181	
03/23/2024	
706500 · Telephone	
204.57	
				204.57	

Bill Pmt -Check	
201535	
04/16/2024 Eagle Harbor Golf Club	
101000 · Operating - Checking Account	
-132.00	

Bill	
1247	
03/01/2024	
703820 · Security Alarm Monitoring	
66.00	
			703820 · Security Alarm Monitoring	66.00	
				132.00	

Bill Pmt -Check	
201536	
04/16/2024 HEAD/Penn Raquet Sports	
101000 · Operating - Checking Account	
-334.35	

Bill	
5193661218	
03/01/2024	
121000 · Merchandise - Tennis	
334.35	
				334.35	

Bill Pmt -Check		
04/17/2024 The Crossings at Fleming Isl	
101000 · Operating - Checking Account	
0.00	

Bill	
MAR24 REIM	
03/31/2024 The Crossings at Fleming Islan	
200100 · Accounts Payable-StrongRoom	
-6,099.58	
				-6,099.58	

Bill Pmt -Check	
102816	
04/17/2024 The Crossings at Fleming Isl	
101000 · Operating - Checking Account	
-6,099.58	

Bill	
MAR24 REIM	
03/31/2024	
22480 · Swim Team	
584.54	
			608000 · Employee Training & Education	276.00	
			706500 · Telephone	202.50	
			703000 · Activities & Events-Lifestyles	2,945.97	
			703830 · Muzak	57.90	
			703840 · Contract Services	292.50	
			704020 · Pools - Repair & Maint.	352.74	
			705290 · Operating Supplies-Misc.	1,141.65	
			705600 · Office Supplies	47.98	
			705600 · Office Supplies	197.80	
				6,099.58	

Bill Pmt -Check	
102817	
04/19/2024 Hoodz of Greater Jacksonvill	
101000 · Operating - Checking Account	
-550.00	

Bill	
922688	
03/28/2024	
704000 · Repair and Maintenance	
550.00	
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount
Type	Num	Date	Name
April 2024
Account	Original Amount

		121000 · Merchandise - Tennis	86.76	
			86.76	

Check	
04/01/2024 Domino's Pizza	
101300 · Debit Card	
-104.20	
		
700310 · Activities & Events-Tennis	
104.20	
			104.20	

Check	
04/08/2024 Publix	
101300 · Debit Card	
-101.48	
		
700310 · Activities & Events-Tennis	
101.48	
			101.48	

Check	
04/18/2024 Walmart	
101300 · Debit Card	
-183.54	
		
700310 · Activities & Events-Tennis	
183.54	
			183.54	

Check	
04/30/2024 Apple	
101300 · Debit Card	
-99.99	
		
703360 · Dues & Subscriptions	
99.99	
			99.99	
		TOTAL	56,024.80	

SIXTH ORDER OF BUSINESS
RESOLUTION 2024-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT CONFIRMING THE DISTRICT’S USE OF THE CLAY COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT’S ELECTION OF SUPERVISORS IN CONJUNCTION WITH THE GENERAL ELECTION

Whereas, The Crossings at Fleming Island Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Clay County, Florida;

Whereas, the District is run by a Board of Supervisors consisting of five members;

Whereas, the Board of Supervisors of The Crossings at Fleming Island Community Development District (hereinafter the “Board”) previously implemented section 190.006(3)(a)2.c., Florida Statutes, and has used the Clay County Supervisor of Elections (the “Supervisor”) to conduct the District’s previous supervisor elections in conjunction with the General Election;
Whereas, the Supervisor has requested the District adopt a resolution confirming the District’s use of the Supervisor for the purpose of conducting the District’s future supervisor elections in conjunction with the General Election; and

Whereas, the District desires to continue to use the Supervisor for the purpose of conducting the District’s supervisor elections in conjunction with the General Election.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

Section 1. The Board is currently made up of the following individuals:

John Tabor – 1634 Hawks Nest Drive, Fleming Island, FL 32003; Mike Bruno – 1910 Vista Lakes Drive, Fleming Island, FL 32003; Rose Ellisor – 2199 Autumn Cove Circle, Fleming Island, FL 32003; Paul Booth – 1711 Broad Water Court, Fleming Island, FL 32003; David Herold – 1615 Rustling Drive, Fleming Island, FL 32003;

Section 2. The term of office for each member of the Board is as follows:

Supervisor & Seat	Term (Including Expiration Date)
Mike Bruno – Seat 1	11/2020 – 11/2024
David Herold – Seat 2	11/2020 – 11/2024
John Tabor – Seat 3	11/2022 – 11/2026
Paul Booth – Seat 4	11/2022 – 11/2026
Rose Ellisor – Seat 5	11/2020 – 11/2024

Section 3. Seats 1, 2, and 5 are scheduled for the General Election in November 2024.
Section 4. Members of the Board may receive $200 per meeting for their attendance but no Board member shall receive more than $4,800 per year.
Section 5. The term of office for the individuals elected to the Board in the November 2024 General Election is four years.

Section 6. The newly elected supervisors assume office on the second Tuesday following their election.
Section 7. The District hereby instructs the Supervisor to conduct the District’s General Elections. Pursuant to section 100.011(4)(a), Florida Statutes, the District understands that it will be responsible to pay for its proportionate share of the general election cost and agrees to pay the same within a reasonable time after receipt of an invoice from the Supervisor.

PASSED AND ADOPTED THIS 23RD DAY OF MAY, 2024.

THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

CHAIRMAN/VICE CHAIRMAN

ATTEST:

SECRETARY/ASSISTANT SECRETARY

SEVENTH ORDER OF BUSINESS
RESOLUTION 2024-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2024-2025; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the District Manager has heretofore prepared and submitted to the Board of Supervisors of The Crossings at Fleming Island Community Development District (the "Board") prior to June 15, 2024, a proposed operating budget for Fiscal Year 2024-2025; and

Whereas, the Board has considered the proposed budget and desires to set the required public hearing thereon;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

The budget proposed by the District Manager for Fiscal Year 2024-2025, attached hereto, is hereby approved as the basis for conducting a public hearing to the adopt said budget.

A public hearing on said approved proposed budget is hereby declared and set for the following date, hour, and location:
Date:	August 22, 2024
Hour:	6:00 p.m.

Location:	2217 Eagle Harbor Parkway
Fleming Island, FL 32003
The District Manager is hereby directed to submit a copy of the proposed budget to Clay County at least 60 days prior to the hearing date as set forth in Section 2.
In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved proposed budgets on the District’s website at least two days before the budget hearing date as set forth in Section 2 and shall remain on the website for at least 45 days.

Notice of this public hearing shall be published in the manner prescribed in Florida law.
The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this resolution, or any part thereof.
This resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 23RD AY OF MAY, 2024.
ATTEST:	THE CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

Secretary
By: 	

Its: 	

Proposed Budget
FY 2025

Thursday, May 23, 2024

Presented by:
Table of Contents

1-4

5-6

7

8-11

12-15

16-20

21

22-23
General Fund

Reserve Fund

Debt Service Funds 2014A1, A2, A3 and 2017

Debt Service Amortization schedules 2014A1, A2, A3 and 2017

Water/Sewer Fund

Golf Fund

Capital Plan

Swim/Tennis Fund

24	Assessments

The Crossing at Fleming Island
Community Development District
Proposed Budget General Fund

REVENUES:

Special Assessments - On Roll	$3,488,035	$3,449,069	$38,966	$3,488,035	$3,487,960	
Boat/RV Storage Fees	92,000	47,002	39,000	86,002	108,000	
Interest Income	36,000	143,851	61,650	205,501	150,000	
Misc/Newsletter Income	20,000	18,201	13,001	31,202	30,000	
Rental Income	10,000	2,580	1,843	4,423	4,000	
TOTAL REVENUES	$3,646,035	$3,660,703	$154,460	$3,815,163	$3,779,960	

EXPENDITURES:						
Administrative						
Supervisor Fees	$15,000	$4,400	$5,000	$9,400	$15,000	
FICA Taxes	9,200	5,234	3,000	8,234	9,200	
Engineering	4,500	-	2,500	2,500	4,500	
District Attorney	28,294	18,478	13,199	31,677	29,142	
Litigation Counsel	40,000	16,890	-	16,890	-	
Annual Audit	3,750	-	3,750	3,750	3,750	
Assessment Administration	18,375	-	18,375	18,375	18,375	
Arbitrage Rebate	2,100	-	1,100	1,100	1,100	
Dissemination Agent	2,100	1,225	875	2,100	2,100	
Trustee Fees	28,000	-	11,228	11,228	11,300	
Management Fees	99,388	54,385	38,846	93,231	95,642	
Information Technology	2,000	500	500	1,000	2,000	
Telephone	700	-	150	150	1,200	
Postage & Delivery	400	298	213	511	400	
Insurance General Liability	87,500	75,736	-	75,736	70,243	
Printing & Binding	1,400	102	250	352	1,400	
Legal Advertising	2,500	271	900	1,171	2,500	
Other Current Charges	5,000	425	304	729	5,000	
Office Supplies	1,600	3	50	53	1,600	
Dues, Licenses & Website	30,000	7,194	5,139	12,333	30,000	
TOTAL ADMINISTRATIVE	$381,807	$185,141	$105,378	$290,519	$304,452	

Operations & Maintenance						
Maintenance Expenditures						
Landscape Maintenance	$	863,114	$503,484	$359,632	$863,116	$	949,425	
Landscape Maintenance - Contingency	130,000	51,066	36,476	87,542	110,000	
Lake Maintenance	75,864	48,770	30,550	79,320	79,320	
Cost Sharing Agreement - Stone Creek	15,000	4,807	3,434	8,241	15,000	
Facility/Preventative Maintenance	215,000	129,734	92,667	222,401	250,000	
Utilities	150,000	70,993	50,709	121,702	150,000	
Security	45,000	17,874	12,767	30,641	45,000	
Operating Reserves	18,900	-	18,900	18,900	20,875	
TOTAL MAINTENANCE EXPENDITURES	$1,512,878	$826,728	$605,134	$1,431,862	$1,619,620	
						
TOTAL EXPENDITURES	$1,894,685	$1,011,869	$710,512	$1,722,381	$1,924,072	

Other Sources/(Uses)						
Interfund Transfer In/(Out) - SBA Reserve	(125,000)	-	(125,000)	(125,000)	(125,000)	
Interfund Transfer Out - Swim & Tennis	(1,626,350)	(948,704)	(677,646)	(1,626,350)	(1,730,888)	
Interfund Transfer In/(Out) - Capital Reserve	-	(200,000)	-	(200,000)	-	
TOTAL OTHER SOURCES/(USES)	$(1,751,350)	$(1,148,704)	$(802,646)	$(1,951,350)	$(1,855,888)	
						
EXCESS REVENUES (EXPENDITURES)	$-	$1,500,130	$(1,358,698)	$141,432	$(0)	

Special Assessments - On Roll
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.
Misc./Newsletter Income
Fees paid by local vendors for Newsletter space and any other miscellaneous income.
Rental Income
Fees paid to utilize meeting rooms.

Supervisors Fees
The District anticipates 15 meetings per year with all five board members in attendance and each receiving $200.00 per meeting.
FICA Taxes
FICA tax on all employee and Supervisor payroll.
Engineering
The District's engineering firm, Hadden Engineering, will be providing general engineering services to the District.
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.
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.
Arbitrage Rebate
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.
Trustee Fees
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.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by

Communication - Telephone
This item includes telephone and fax service.
Postage and Delivery
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Insurance General Liability
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.
Printing and Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
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
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
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.

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
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:

Security
Comcast
Clay Electric Cooperative CCUA
Internet Service
Electric Service for the Eagle Harbor CDD Office Water service for the Eagle Harbor CDD office
The District has an agreement with the Clay County Sherrif's Office to provide CCSO Officer patrols.

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

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	####### 
The Crossing at Fleming Island
Community Development District
Proposed Budget Capital Reserve Fund

Description	FY2024	4/30/24		5 Months		9/30/24	FY 2025	
REVENUES:						
Special Assessments - On Roll	$620,197	$613,269	$6,928	$620,197	$620,197	
Interest Income	-	29,358	16,776	46,134	-	
TOTAL REVENUES	$620,197	$642,627	$23,704	$666,331	$620,197	

EXPENDITURES:						
Capital Outlay						
Capital Outlay	$619,697	$359,539	$256,814	$616,353	$619,697	
Other Current Charges	500	-	250	250	500	
TOTAL EXPENDITURES	$620,197	$359,539	$257,064	$616,603	$620,197	

Other Sources/(Uses)						
Transfer in/(Out)	$-	$200,000	$-	$200,000	$-	
TOTAL OTHER SOURCES/(USES)	$-	$200,000	$-	$200,000	$-	
						
TOTAL EXPENDITURES	$620,197	$159,539	$257,064	$416,603	$620,197	
						
EXCESS REVENUES (EXPENDITURES)	$-	$483,088	$(233,360)	$249,728	$-	
Reserve Fund Fiscal Year 2025

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.

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.
Proposed Budget
Debt Service Series 2014A/1, A/2, A/3 and Series 2017

REVENUES:

Special Assessments-On Roll	$1,829,625	$582,262	$378,767	$67,073	$2,857,727	
Carry Forward Surplus (1)	513,511	-	211,978	35,401	760,890	
TOTAL REVENUES	$2,343,136	$582,262	$590,745	$102,474	$3,618,617	

EXPENDITURES:						
Interest - 11/1	$216,113	$61,250	$135,200	$21,706	$434,269	
Interest - 5/1	1,425,000	225,000	105,000	20,000	1,775,000	
Principal - 5/1	216,113	6,150	135,200	21,706	379,169	
TOTAL EXPENDITURES	$1,857,225	$292,400	$375,400	$63,413	$2,588,438	

Other Sources/(Uses)						

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
TOTAL EXPENDITURES	$1,857,225	$292,400	$375,400	$63,413	$2,588,438	
						
EXCESS REVENUES (EXPENDITURES)	$485,911	$289,862	$215,345	$39,062	$1,030,180	

(1) Carry Forward is Net of Reserve Requirement

11/01/23	$10,975,000	4.000%		$243,513	243,512.50	
05/01/24	10,975,000	4.000%	1,370,000	243,513		
11/01/24	9,605,000	4.000%		216,113	1,829,625.00	
05/01/25	9,605,000	4.500%	1,425,000	216,113		
11/01/25	8,180,000	4.500%		184,050	1,825,162.50	
05/01/26	8,180,000	4.500%	1,490,000	184,050		
11/01/26	6,690,000	4.500%		150,525	1,824,575.00	
05/01/27	6,690,000	4.500%	1,560,000	150,525		
11/01/27	5,130,000	4.500%		115,425	1,825,950.00	
05/01/28	5,130,000	4.500%	1,635,000	115,425		
11/01/28	3,495,000	4.500%		78,638	1,829,062.50	
05/01/29	3,495,000	4.500%	1,710,000	78,638		
11/01/29	1,785,000	4.500%		40,163	1,828,800.00	
05/01/30	1,785,000	4.500%	1,785,000	40,163	1,825,162.50	
Total			$10,975,000	$2,056,850	$13,031,850	

11/01/23	$1,975,000	7.000%		$69,125	69,125.00	
05/01/24	1,975,000	7.000%	225,000	69,125		
11/01/24	1,750,000	7.000%		61,250	355,375.00	
05/01/25	1,750,000	7.000%	245,000	61,250		
11/01/25	1,505,000	7.000%		52,675	358,925.00	
05/01/26	1,505,000	7.000%	260,000	52,675		
11/01/26	1,245,000	7.000%		43,575	356,250.00	
05/01/27	1,245,000	7.000%	280,000	43,575		
11/01/27	965,000	7.000%		33,775	357,350.00	
05/01/28	965,000	7.000%	300,000	33,775		
11/01/28	665,000	7.000%		23,275	357,050.00	
05/01/29	665,000	7.000%	320,000	23,275		
11/01/29	345,000	7.000%		12,075	355,350.00	
05/01/30	345,000	7.000%	345,000	12,075	357,075.00	
Total			$1,975,000	$591,500	$2,566,500	

11/01/23	$4,260,000	6.500%		$138,450	138,450.00	
05/01/24	4,260,000	6.500%	100,000	138,450		
11/01/24	4,160,000	6.500%		135,200	373,650.00	
05/01/25	4,160,000	6.500%	105,000	135,200		
11/01/25	4,055,000	6.500%		131,788	371,987.50	
05/01/26	4,055,000	6.500%	110,000	131,788		
11/01/26	3,945,000	6.500%		128,213	370,000.00	
05/01/27	3,945,000	6.500%	120,000	128,213		
11/01/27	3,825,000	6.500%		124,313	372,525.00	
05/01/28	3,825,000	6.500%	125,000	124,313		
11/01/28	3,700,000	6.500%		120,250	369,562.50	
05/01/29	3,700,000	6.500%	135,000	120,250		
11/01/29	3,565,000	6.500%		115,863	371,112.50	
05/01/30	3,565,000	6.500%	145,000	115,863		
11/01/30	3,420,000	6.500%		111,150	372,012.50	
05/01/31	3,420,000	6.500%	155,000	111,150		
11/01/31	3,265,000	6.500%		106,113	372,262.50	
05/01/32	3,265,000	6.500%	165,000	106,113		
11/01/32	3,100,000	6.500%		100,750	371,862.50	
05/01/33	3,100,000	6.500%	175,000	100,750		
11/01/33	2,925,000	6.500%		95,063	370,812.50	
05/01/34	2,925,000	6.500%	190,000	95,063		
11/01/34	2,735,000	6.500%		88,888	373,950.00	
05/01/35	2,735,000	6.500%	200,000	88,888		
11/01/35	2,535,000	6.500%		82,388	371,275.00	
05/01/36	2,535,000	6.500%	215,000	82,388		
11/01/36	2,320,000	6.500%		75,400	372,787.50	
05/01/37	2,320,000	6.500%	230,000	75,400		
11/01/37	2,090,000	6.500%		67,925	373,325.00	
05/01/38	2,090,000	6.500%	245,000	67,925		
11/01/38	1,845,000	6.500%		59,963	372,887.50	
05/01/39	1,845,000	6.500%	260,000	59,963		
11/01/39	1,585,000	6.500%		51,513	371,475.00	
05/01/40	1,585,000	6.500%	280,000	51,513		
11/01/40	1,305,000	6.500%		42,413	373,925.00	
05/01/41	1,305,000	6.500%	295,000	42,413		
11/01/41	1,010,000	6.500%		32,825	370,237.50	
05/01/42	1,010,000	6.500%	315,000	32,825		
11/01/42	695,000	6.500%		22,588	370,412.50	
05/01/43	695,000	6.500%	335,000	22,588	357,587.50	
11/01/43	360,000	6.500%		11,700	11,700.00	
05/01/44	360,000	6.500%	360,000	11,700	371,700.00	
Total			$4,260,000	$3,685,500	$7,945,500	

11/01/23	$775,000	5.750%		$22,281	22,281.25	
05/01/24	775,000	5.750%	20,000	22,281		
11/01/24	755,000	5.750%		21,706	63,987.50	
05/01/25	755,000	5.750%	20,000	21,706		
11/01/25	735,000	5.750%		21,131	62,837.50	
05/01/26	735,000	5.750%	20,000	21,131		
11/01/26	715,000	5.750%		20,556	61,687.50	
05/01/27	715,000	5.750%	25,000	20,556		
11/01/27	690,000	5.750%		19,838	65,393.75	
05/01/28	690,000	5.750%	25,000	19,838		
11/01/28	665,000	5.750%		19,119	63,956.25	
05/01/29	665,000	5.750%	25,000	19,119		
11/01/29	640,000	5.750%		18,400	62,518.75	
05/01/30	640,000	5.750%	30,000	18,400		
11/01/30	610,000	5.750%		17,538	65,937.50	
05/01/31	610,000	5.750%	30,000	17,538		
11/01/31	580,000	5.750%		16,675	64,212.50	
05/01/32	580,000	5.750%	30,000	16,675		
11/01/32	550,000	5.750%		15,813	62,487.50	
05/01/33	550,000	5.750%	35,000	15,813		
11/01/33	515,000	5.750%		14,806	65,618.75	
05/01/34	515,000	5.750%	35,000	14,806		
11/01/34	480,000	5.750%		13,800	63,606.25	
05/01/35	480,000	5.750%	35,000	13,800		
11/01/35	445,000	5.750%		12,794	61,593.75	
05/01/36	445,000	5.750%	40,000	12,794		
11/01/36	405,000	5.750%		11,644	64,437.50	
05/01/37	405,000	5.750%	40,000	11,644		
11/01/37	365,000	5.750%		10,494	62,137.50	
05/01/38	365,000	5.750%	45,000	10,494		
11/01/38	320,000	5.750%		9,200	64,693.75	
05/01/39	320,000	5.750%	45,000	9,200		
11/01/39	275,000	5.750%		7,906	62,106.25	
05/01/40	275,000	5.750%	50,000	7,906		
11/01/40	225,000	5.750%		6,469	64,375.00	
05/01/41	225,000	5.750%	50,000	6,469		
11/01/41	175,000	5.750%		5,031	61,500.00	
05/01/42	175,000	5.750%	55,000	5,031		
11/01/42	120,000	5.750%		3,450	63,481.25	
05/01/43	120,000	5.750%	60,000	3,450	63,450.00	
11/01/43	60,000	5.750%		1,725	1,725.00	
05/01/44	60,000	5.750%	60,000	1,725	61,725.00	
Total			$775,000	$580,750	$1,355,750	
The Crossing at Fleming Island
Community Development District
Proposed Budget Water / Sewer Fund

REVENUES:

Water Revenue	$1,300,500	$844,097	$602,926	$1,447,023	$1,447,024	
Wastewater Revenue	2,300,000	1,479,973	1,057,124	2,537,097	2,537,096	
Reclaimed Water Revenue	800,000	502,137	358,669	860,806	860,800	
Service Charges	48,000	26,350	18,821	45,171	45,000	
Debt Capacity Charge	1,950,000	1,152,991	823,565	1,976,556	1,976,556	
Interest/Misc. Income	200,000	132,511	94,651	227,162	200,000	
Carry Forward Surplus	275,000	-	-	-	-	
TOTAL REVENUES	$6,873,500	$4,138,059	$2,955,756	$7,093,815	$7,066,476	

OPERATING EXPENSES						
Administrative						
Engineering	$2,000	$-	$2,000	$2,000	$2,000	
Arbitrage	1,650	550	-	550	550	
Dissemination Agent	1,000	583	417	1,000	1,000	
District Attorney	26,000	15,372	10,980	26,352	25,904	
Annual Audit	4,000		3,750	3,750	3,750	
Trustee Fees	13,000	6,227	3,717	9,944	10,500	
District Manager/Administrator	76,440	42,665	30,475	73,140	83,774	
Computer Time	1,000	583	417	1,000	1,000	
Postage	1,000	316	226	542	1,000	
Insurance	75,000	62,947	-	62,947	70,243	
Legal Advertising	1,000	-	1,000	1,000	1,000	
Other Current Charges	15,000	9,004	6,431	15,435	15,000	
TOTAL ADMINISTRATIVE	$217,090	$138,247	$59,413	$197,661	$215,721	

Operations & Maintenance						
Water/Wastewater/Reuse						
Service Charges	$	50,000	$31,883	$22,774	$54,657	$	54,656	
Meter Expenses	1,000	-	1,000	1,000	1,000	
Purchased Water	1,450,000	928,546	663,247	1,591,793	1,591,794	
Treated Wastewater	2,400,000	1,479,973	1,057,124	2,537,097	2,537,096	
Black Creek Charge	55,000	20,458	14,613	35,071	40,916	
Alternative Water Supply	58,000	32,207	23,005	55,212	55,212	
Purchased Reclaimed Water	200,000	88,879	63,485	152,364	152,364	
Repairs & Maintenance	35,000	41,271	29,479	70,750	35,000	
Electric	40,000	25,861	18,472	44,333	35,000	
Capital Outlay	340,000	360,315	-	360,315	100,000	
Contingency	25,000	-	25,000	25,000	25,000	
TOTAL WATER/WASTEWATER/REUSE	$4,654,000	$3,009,393	$1,918,199	$4,927,592	$4,628,038	
						
TOTAL EXPENSES	$4,871,090	$3,147,640	$1,977,612	$5,125,252	$4,843,759	

Non-Operating Expenses						
Debt Service						
Interest Expense - 4/1	$	376,548	$	376,548	$-	$376,548	$	359,828	
Principal Expense - 10/1	985,000	574,583	410,417	985,000	1,020,000	
Interest Expense - 10/1	376,548	62,757	313,790	376,548	359,828	
TOTAL DEBT SERVICE	$1,738,095	$1,013,888	$724,207	$1,738,095	$1,739,655	
						
EXCESS REVENUES (EXPENDITURES)	$264,315	$(23,469)	$253,938	$230,468	$483,062	

Debt Service Coverage (115%)	
128%				
140%	
AMORTIZATION SCHEDULE
Debt Service Series 2016 Utility Refunding Bonds

04/01/22	$19,905,000	$-	$405,601	-	
10/01/22	19,905,000	930,000	405,601	1,741,201	
04/01/23	18,975,000	-	391,829		
10/01/23	18,975,000	960,000	391,829	1,743,658	
04/01/24	18,015,000	-	376,548		
10/01/24	18,015,000	985,000	376,548	1,738,095	
04/01/25	17,030,000	-	359,828		
10/01/25	17,030,000	1,020,000	359,828	1,739,655	
04/01/26	16,010,000	-	341,738		
10/01/26	16,010,000	1,060,000	341,738	1,743,475	
04/01/27	14,950,000	-	322,375		
10/01/27	14,950,000	1,095,000	322,375	1,739,750	
04/01/28	13,855,000	-	300,672		
10/01/28	13,855,000	1,140,000	300,672	1,741,344	
04/01/29	12,715,000	-	277,729		
10/01/29	12,715,000	1,185,000	277,729	1,740,459	
04/01/30	11,530,000	-	252,529		
10/01/30	11,530,000	1,235,000	252,529	1,740,059	
04/01/31	10,295,000	-	226,254		
10/01/31	10,295,000	1,290,000	226,254	1,742,509	
04/01/32	9,005,000	-	198,804		
10/01/32	9,005,000	1,345,000	198,804	1,742,609	
04/01/33	7,660,000	-	170,179		
10/01/33	7,660,000	1,405,000	170,179	1,745,359	
04/01/34	6,255,000	-	138,986		
10/01/34	6,255,000	1,465,000	138,986	1,742,973	
04/01/35	4,790,000	-	106,441		
10/01/35	4,790,000	1,525,000	106,441	1,737,881	
04/01/36	3,265,000	-	72,566		
10/01/36	3,265,000	1,595,000	72,566	1,740,131	
04/01/37	1,670,000	-	37,128		
10/01/37	1,670,000	1,670,000	37,128	1,744,256	
Total		$19,905,000	$7,958,413	$27,863,413	

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.
Interest/Misc. Income
Represents interest earned on excess funds invested with the State Board of Administration.

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.
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, Swim & Tennis and the Golf Course Fund.
Trustee Fees
The fee for the administration of the District's 2016 Utility Refunding Bonds.

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 and Delivery
This item includes mailing of agenda packages, overnight deliveries, correspondence, etc.
Insurance General Liability
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, Swim & Tennis 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.

Service Charges
This represents miscellaneous repairs associated with the Water system operation and maintenance performed by Clay County Utility
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 treated wastewater by Clay County Utility Authority.
Black Creek Charge
CCUA is collecting a surcharge to fund future costs of the utility with SJRWMD Black Creek Water Resource Development Project.
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.
Repairs & Maintenance
Cost for repairs and maintenance of CDD water related assets.
Electric
Clay Electric Cooperative for service at 4567 Lakeshore Drive East.
Capital Outlay
Includes any miscellaneous water associated capital expenditures.

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 – 4/1/25	$359,827.51	
Principal Expense – 10/1/25	$1,020,000.00	
Interest Expense – 10/1/25	$359,827.51	
The Crossing at Fleming Island
Community Development District
Proposed Budget Golf Fund

Adopted	Actuals Thru Projected Next Projected Thru	Proposed Budget			Budget						
Description	FY2024	4/30/24	  5 Months 	9/30/24	FY 2025	

REVENUES:						
User Fees - Dues	$445,832	$248,124	$177,231	$425,355	$463,665	
Greens/Cart Fees	1,714,717	1,045,041	746,458	1,791,499	1,783,305	
Merchandise/Food/Beverage Sale	1,865,621	1,098,103	784,359	1,882,462	1,940,245	
Rental Revenue	74,600	65,945	47,104	113,049	77,584	
Membership Income - Other Fees	4,515	1,926	1,376	3,302	4,695	
Miscellaneous Income	71,800	42,085	30,061	72,146	74,672	
Initiation Fees	10,000	26,320	18,800	45,120	10,400	
Interest Income/Commissions	-	2,637	1,884	4,521		
Sales Tax/Gratuities/Lesson Income	548,662	210	548,452	548,662	570,608	
TOTAL REVENUES	$4,735,747	$2,530,391	$2,355,724	$4,886,115	$4,925,174	

COST OF GOODS SOLD						
Cost of Goods Sold	724,197	465,609	332,578	798,187	753,165	
TOTAL GROSS PROFIT	$4,011,550	$2,064,782	$2,023,146	$4,087,928	$4,172,009	

OPERATING EXPENSES						
Salaries	$1,661,855	$796,055	$568,611	$1,364,666	$1,728,329	
Commissions & Bonuses	34,000	40,294	28,781	69,075	35,360	
Rental Commissions	14,000	-	14,000	14,000	14,560	
Employee Expenses	332,371	182,987	130,705	313,692	345,665	
Employee Uniforms	3,780	1,657	1,184	2,841	3,931	
Travel & Per Diem	-	1,171	836	2,007	-	
Training	5,975	2,349	1,678	4,027	6,214	
Employee Advertising	1,500	-	1,500	1,500	1,560	
Janitorial Expense/Supplies	42,650	17,143	12,245	29,388	44,356	
Tournaments & Events	30,392	23,305	16,646	39,951	31,607	
Centralized Services	99,653	50,052	35,751	85,803	85,000	
Course & Grounds Maintenance	55,000	29,186	20,847	50,033	57,200	
Repairs - Equipment	32,549	18,197	12,998	31,195	33,850	
Repairs - Buildings	17,000	6,392	4,566	10,958	17,680	
Operating Supplies	88,175	68,454	48,896	117,350	91,702	
Office Supplies	3,500	2,848	2,034	4,882	3,640	
Postage	500	303	216	519	520	
Printing & Reproduction	1,000	594	424	1,018	1,010	
Utility Services	91,326	46,555	33,254	79,809	94,979	
Gas/Oil/Propane	46,247	18,534	13,239	31,773	48,096	
Refuse & Potables	15,771	10,750	7,679	18,429	16,402	
Telephone/T1 Line	8,990	5,583	3,988	9,571	9,349	
Security/Pest Control	22,500	24,858	17,756	42,614	20,000	
Music & Cable Service	12,000	8,500	6,071	14,571	12,480	
Dues and Subscriptions	9,013	19,012	13,580	32,592	9,373	
Chemicals	78,730	42,179	30,128	72,307	81,879	
Fertilizer - Course	76,640	36,205	25,861	62,066	79,706	
Sand, Seed & Dressing	38,676	5,330	3,807	9,137	40,223	
Licenses/Permits	2,350	4,087	2,919	7,006	2,444	
Cash Short/Over	-	708	-	708	-	
Miscellaneous	13,700	4,005	2,861	6,866	14,248	
Other Services	8,000	1,069	764	1,833	8,320	
Trustee Fees/Bank Charges	90,997	74,589	53,278	127,867	94,637	
Management Fees - Hampton	86,400	56,003	40,002	96,005	86,400	
Rentals & Leases	257,800	151,039	107,885	258,924	268,112	
Lake Maintenance	30,000	17,500	12,500	30,000	31,200	
Insurance	129,840	67,298	-	67,298	46,828	
Other Current Charges	32,000	19,664	14,046	33,710	33,280	
District Manager/Administrator	38,500	16,500	11,786	28,286	48,168	
District Attorney	5,820	3,983	2,845	6,828	6,476	
Audit	2,000	1,342	2,408	3,750	3,750	
Sales Tax/Gratuities/Lesson Expense	548,662	-
-	548,662	548,662	570,608	
TOTAL OPERATING EXPENSES	$4,069,862	$1,876,280	$1,857,236	$3,733,516	$4,129,142	
						
NET OPERATING INCOME	$(58,312)	$188,502	$165,911	$354,413	$42,867	

Non-Operating Expenses						
Other Income	$	-	$-	$-	$-	$	-	
Other Expenses	-	-	-	-	-	
Principal Expense - 10/1	(475,000)	(245,000)	(230,000)	(475,000)	-	
Interest Expense - 10/1	(15,675)	(15,675)	-	(15,675)	-	
Interest Expense - 4/1	(15,675)	(35,915)	-	(35,915)	-	
TOTAL NON-OPERATING EXPENSES	$(506,350)	$(296,590)	$(230,000)	$(526,590)	$-	
						
EXCESS REVENUES (EXPENDITURES)	$(564,662)	$(108,088)	$(64,089)	$(172,177)	$42,867	
AMORTIZATION SCHEDULE
Debt Service Series 1999 Golf Course Revenue Bonds

04/01/05	$5,535,000	6.600%	$-	$182,655	-	
10/01/05	5,535,000	6.600%	140,000	182,655	505,310	
04/01/06	5,395,000	6.600%	-	178,035		
10/01/06	5,395,000	6.600%	150,000	178,035	506,070	
04/01/07	5,245,000	6.600%	-	173,085		
10/01/07	5,245,000	6.600%	160,000	173,085	506,170	
04/01/08	5,085,000	6.600%	-	167,805		
10/01/08	5,085,000	6.600%	170,000	167,805	505,610	
04/01/09	4,915,000	6.600%	-	162,195		
10/01/09	4,915,000	6.600%	180,000	162,195	504,390	
04/01/10	4,735,000	6.600%	-	156,255		
10/01/10	4,735,000	6.600%	195,000	156,255	507,510	
04/01/11	4,540,000	6.600%	-	149,820		
10/01/11	4,540,000	6.600%	205,000	149,820	504,640	
04/01/12	4,335,000	6.600%	-	143,055		
10/01/12	4,335,000	6.600%	220,000	143,055	506,110	
04/01/13	4,115,000	6.600%	-	135,795		
10/01/13	4,115,000	6.600%	235,000	135,795	506,590	
04/01/14	3,880,000	6.600%	-	128,040		
10/01/14	3,880,000	6.600%	250,000	128,040	506,080	
04/01/15	3,630,000	6.600%	-	119,790		
10/01/15	3,630,000	6.600%	270,000	119,790	509,580	
04/01/16	3,360,000	6.600%	-	110,880		
10/01/16	3,360,000	6.600%	285,000	110,880	506,760	
04/01/17	3,075,000	6.600%	-	101,475		
10/01/17	3,075,000	6.600%	305,000	101,475	507,950	
04/01/18	2,770,000	6.600%	-	91,410		
10/01/18	2,770,000	6.600%	325,000	91,410	507,820	
04/01/19	2,445,000	6.600%	-	80,685		
10/01/19	2,445,000	6.600%	345,000	80,685	506,370	
04/01/20	2,100,000	6.600%	-	69,300		
10/01/20	2,100,000	6.600%	370,000	69,300	508,600	
04/01/21	1,730,000	6.600%	-	57,090		
04/01/21	1,730,000	6.600%	390,000	57,090	504,180	
04/01/22	1,340,000	6.600%	-	44,220		
10/01/22	1,340,000	6.600%	420,000	44,220	508,440	
04/01/23	920,000	6.600%	-	30,360		
10/01/23	920,000	6.600%	445,000	30,360	505,720	
04/01/24	475,000	6.600%	-	15,675		
10/01/24	475,000	6.600%	475,000	15,675	506,350	
Total			$5,535,000	$4,595,250	$10,130,250	

User Fees - Dues
Patron membership dues for all categories
Greens/Cart Fees
Green and Cart fee revenues
Merchandise/Food/Beverage Sale
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 - Other Fees
Patron Trail Fees, Handicap dues, and Range Dues.
Miscellaneous Income
Cart repair income, Lesson income, Finance charges, and Daily range fees.

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
Training
Training seminars for staff.
Janitorial Expense/Supplies
Janitorial service and supplies

Tournaments & 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.
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 & Reproduction
Stationary and letterhead
Utility Services
Electric and Water & Sewer
Gas/Oil/Propane
F&B Propane, Gas, Diesel, and Hydraulic Oil
Refuse & Potables
Waste removal service
Telephone/T1 Line
Maintenance Internet, telephone and admin telephone
Other Conractual Services
Alarm and Pest Control services, Aerification contractor
Music & Cable Service
Music system for the clubhouse
Dues & Subscriptions
Comcast, FSGA handicap dues, PGA dues, etc
Chemicals
Golf course chemicals
Fertilizer - Course
Golf course fertilizers

Sand, Seed & Dressing
Over seed, Top dressing, Divot sand, and Mulch
Licenses/Permits
Food and Beverage licenses, ASCAP, SESAC
Trustee Fees/Bank Charges
Credit card commissions and Trustee charges
Management Fees - Hampton
Golf Club management fees (Hampton)
Rentals & Leases
Cart fleet, Maintenance equipment, Dishwasher, Irrigation computer and Copier
Lake Maintenance
Treatment of lakes on GC for algae and weeds
Insurance
Liability and Property insurance
Other Current Charges
Real Estate taxes
District Manager/Administrator
District Manager and GMS, LLC fees.

District Attorney
Attorney fees
Audit
Audit fees

Principal Expense
Golf Bond Principal Payment
Interest Expense
Interest on the Golf Bond

Golf Fund FY2024-2029 Budget Five Year Capital Plan

2025	$	250,000	
2026	$	250,000	
2027	$	250,000	
2028	$	250,000	
2029	$	250,000	
Proposed Budget Swim & Tennis Fund

Adopted	Actuals Thru	Projected Next Projected Thru	Proposed Budget				Budget						
Description	FY2024	4/30/24		5 Months		9/30/24	FY 2025	

REVENUES:						
User Fees	$150,000	$101,346	$72,390	$173,736	$150,000	
Lesson Income	230,000	148,112	105,794	253,906	230,619	
CDD Lesson Income	25,000	23,719	16,942	40,661	25,000	
Merchandise/Food/Beverage Sale	185,000	41,126	150,000	191,126	185,000	
TOTAL REVENUES	$590,000	$314,303	$345,126	$659,429	$590,619	

COST OF GOODS SOLD						
Cost of Goods Sold	140,000	34,807	24,862	59,669	140,000	
TOTAL GROSS PROFIT	$450,000	$279,496	$320,264	$599,760	$450,619	

OPERATING EXPENSES						
Salaries	$892,000	$369,424	$263,874	$633,298	$965,000	
Employee Expenses	249,760	108,275	77,339	185,614	270,200	
Employee Education and Training	8,000	1,601	1,144	2,745	8,000	
Lessons Paid Out	230,000	148,187	105,848	254,035	230,000	
Promotional Activities	100,000	52,374	37,410	89,784	100,000	
Activities & Events - Tennis	20,000	20,355	14,539	34,894	20,000	
Communications and Freight	22,000	15,976	11,411	27,387	22,000	
Customer Service & Advertising	6,000	2,385	1,704	4,089	6,000	
Other Contractual	27,500	15,586	11,133	26,719	27,500	
Repairs & Maintenance	80,000	71,495	51,068	122,563	100,000	
Operating Supplies	24,000	10,912	7,794	18,706	24,000	
Office Supplies	22,000	4,876	3,483	8,359	15,000	
Utility Services	160,000	91,890	65,636	157,526	160,000	
Gas/Oil/Propane	26,000	27,954	19,967	47,921	26,000	
Chemicals	85,000	32,834	23,453	56,287	80,000	
Licenses/Permits	4,000	2,030	1,450	3,480	4,000	
Bad Debt	-	(773)	-	(773)	-	
Cash Short/Over	-	20	14	34	-	
Trustee Fees	25,000	13,150	9,393	22,543	25,000	
District Manager/Administrator	42,030	27,004	19,289	46,293	48,168	
Insurance	50,000	24,479	17,485	20,982	46,828	
Taxes	60	160	114	274	60	
Audit	3,000	-
-	3,750	3,750	3,750	
TOTAL OPERATING EXPENSES	$2,076,350	$1,040,194	$747,298	$1,766,510	$2,181,507	
						
NET OPERATING INCOME	$(1,626,350)	$(760,698)	$(427,034)	$(1,166,750)	$(1,730,888)	

Non-Operating Expenses						
Interfund Transfer In - GF	$  1,626,350	$948,586	$677,764	$1,626,350	$  1,730,888	
Other Income	-	(771)	-	(771)	-	
Nonrecurring & Capital Expenses	-	-	-	-	-	
TOTAL NON-OPERATING EXPENSES	$1,626,350	$947,815	$677,764	$1,625,579	$1,730,888	
						
EXCESS REVENUES (EXPENDITURES)	$-	$187,117	$250,730	$458,829	$0	
Swim/Tennis Fund Fiscal Year 2025

User Fees
Pass Holder Income, Guest Fees, Facility Rental 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/Food/Beverage Sale
Tennis Merchandise sales and Snack Bar sales (Net of Cost of Goods Sold)

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 and 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 & 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
Gas/Oil/Propane
Propane for the Snack Bar and Waterfront pool heaters

Chemicals
Pool chemicals
Licenses/Permits
Licenses and pool permits
Trustee/Bank Expenses
Credit card commissions and bank fees
District Management/Administration
The District receives Management, Accounting and Administrative Administration:
Insurance
Liability and property insurance
Audit
Annual Audit fees

Inter-fund Transfer In
CDD Funds to operate the Swim & Tennis operation, over and above revenues generated
The Crossing at Fleming Island
Community Development District
Non-Ad Valorem Assessments FY2025

Land Use	#Lots/	Annual Maintenance Assessments Acres						
	
Gross per units	Total Gross Assessments	
Gross per units	Updated Total Net O&M	
Increase net by $X	
	FY 2024	FY 2025				

RESIDENTIAL	3276	$	752.33	$	2,464,633.08	$	752.33	$	2,464,633.08	$	-	
COBBLESTONE & STATION	508	$	564.24	$	286,633.92	$	564.24	$	286,633.92	$	-	
COMMERCIAL	253.19	$	6,394.85	$	1,619,112.71	$	6,394.85	$	1,619,112.71	$	-	

Total Gross	4037.19		$	4,370,379.71		$	4,370,379.71	$	-	
Discount/Commission (6%)		$	262,222.78		$	262,222.78	$	-	
Net Assessments		$	4,108,156.93		$	4,108,156.93	$	-	

Alocation						
General Fund		$	3,488,035.00		$	3,487,959.93	$	(75.07)	
Reserve Fund		$	620,197.00		$	620,197.00	$	-	
Net Assessments		$	4,108,232.00		$	4,108,156.93	$	(75.07)	

EIGHTH ORDER OF BUSINESS

B.

April 2024

The Crossings Community Development District 2105 Harbor Lake Drive
Fleming Island, FL 32003
Attn: Steve Andersen and Courtney Hogge
Re: Landscape Services Report –
April 2024
Steve & Courtney,
Irrigation Maintenance: All Irrigation running two days a week. Flowers are running three days a week.
Fungus/pest/fertilizer applications:Granular Fertilizer application.

Maintenance: Continued Weekly Mowing. , Mulch and Pine straw completed.

Annuals: Added Pre Emergent Granular Herbicide

Mulch: Completed
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

D.

1.
Eagle Harbor Facility Report May 2024
Amenity Centers:
Swim Park
Open for the the season.
Fencing along south end installed
Major leak discovered and temporary fix in place

Tennis/Pickleball Center
Operations are normal.
Numerous repairs made to all buildings.

Waterfront Park
Operations are normal.

Creekside
Operations are normal.
Key fob system is operational

Golf Course
Operations are normal.
Numerous cart path deficiencies were repaired.
Maintenance fence was repaired.
Greens are showing major improvement after numerous treatments.

Talons
Operations are normal
Interior and exterior design upgrades completed.

Common Areas & Retention Ponds:
All lakes have been treated and inspected by the Lake Doctors.
Waterford fountain is being replaced in June
Reclaimed system for golf and community was renovated filtration system and chemical injection system is being installed late May 2024.
Lickskillet renovation has begun.
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.

2.

April 15, 2024

Crossing at Fleming Island Community Development District Attn.: Sam Garrison
1845 West Town Place, Suite 6 Fleming Island, Florida 32003

Dear Mr. Garrision,

I have queried the number of eligible voters residing within the Crossing at Fleming Island Community Development District as of April 15, 2024. At this time, there are 7,209 registered voters residing within the district.

Please provide the contact information and term expiration dates for the current CDD Board Members. I can be reached via the contact information at the bottom of this page or via email at Lynn.Gaver@ClayElections.gov.

Thank you,
Lynn Gaver, MFCEP
Clay County Supervisor of Elections Office
P.O. Box 337 | 500 North Orange Ave.
Green Cove Springs, FL 32043 (904) 269-6350 Fax (904) 284-0935

P.O. Box 337			500 N. Orange Ave.			Green Cove Springs, FL 32043 (904) 269-6350		Fax (904) 284-0935