DELTA FARMS WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Regular Board Meeting October 21, 2025
8:15 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.deltafarmswcd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA DELTA FARMS
WATER CONTROL DISTRICT
Carter Associates 1708 21st Street
Vero Beach, Florida 32960
REGULAR BOARD MEETING
October 21, 2025
8:15 A.M.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public
Approval of Minutes
September 16, 2025 Regular Board Meeting Minutes…	Page 2
Reports
Treasurer’s Report…	Page 5
Engineer
Status Report
Attorney
Chairman
Old Business
New Business
Discussion Regarding Drainage Improvements
Consider Resolution No. 2025-05 – Adopting a Fiscal Year 2024/2025 Amended Budget…	Page 13
Consider Resolution No. 2025-06 – Goals and Objectives Annual Report…	Page 16
Consider Approval of Audit Renewal…	Page 19
Administrative Matters
Board Member Comments
Adjourn

Publication Date 2025-10-10

Subcategory Miscellaneous Notices

DELTA FARMS WATER CONTROL DISTRICT
FISCAL YEAR 2025/2026 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors (the Board) of the Delta Farms Water Control District (the District) will hold Regular Board Meetings (the Meeting or Meetings) at the offices of Carter Associates located at 1708 21st Street, Vero Beach, Florida 32960 at 8:15 a.m. (**unless otherwise noted**) on the following dates:
October 21, 2025
November 18, 2025
**December 16, 2025**
January 20, 2026
February 17, 2026
March 17 2026
April 21, 2026
May 19, 2026
June 16, 2026
July 21, 2026
August 18, 2026
September 22, 2026
**The December 16, 2025, Annual Landowners Meeting will be held at the offices of Collins Brown Barkett, Chartered, located at 756 Beachland Boulevard, Vero Beach, Florida 32963 at 9:00 a.m. The Regular Board Meeting will immediately follow the Annual Landowners Meeting at the same location.**
The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the Districts website www.deltafarmswcd.org or by contacting the District Manager at 772-345-5119 or by email at bsakuma@ sdsinc.org and/or toll free at 1-877-737-4922 prior to the date of the particular meeting. The Meetings are open to the public and will be conducted in accordance with the provisions of Florida law for special districts. The Meetings may be continued to a date, time and place to be specified on the record at the Meeting.
From time to time a Supervisor may participate by telephone; therefore, a speaker telephone may be present at the meeting location so that Supervisor may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 772-345-5119 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice. DELTA FARMS WATER CONTROL DISTRICT
www.deltafarmswcd.org
PUBLISH: INDIAN RIVER PRESS JOURNAL 10/10/25 #11732337

Page 1

DELTA FARMS WATER CONTROL DISTRICT REGULAR BOARD MEETING MINUTES SEPTEMBER 16, 2025

CALL TO ORDER

The Regular Board Meeting of September 16, 2025, of the Delta Farms Water Control District (the “District”) was called to order at 8:35 a.m. in the offices of Carter Associates located at 1708 21st Street, Vero Beach, Florida 32960.

PROOF OF PUBLICATION

Proof of publication was presented that showed notice of the Regular Board Meeting had been published in the Indian River Press Journal on September 30, 2024, as part of the District’s Fiscal Year 2024/2025 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

Mr. Sakuma stated that the attendance of Supervisors Rusty Banack and Tim Dooley constituted a quorum, and it was in order for the meeting to proceed.

Also in attendance were District Managers Michael McElligott of Special District Services, and District Engineer Tyler Spencer of Carter Associates and
ADDITIONS OR DELETIONS TO AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC

There were no comments from the public.
APPROVAL OF MINUTES
July 15, 2025, Regular Board Meeting
The July 15, 2025, Regular Board Meeting minutes were approved on a motion made by Mr. Dooley, seconded by Mr. Banack. The motion passed unanimously.
REPORTS

Treasurer
Mr. Banack went over the financial report provided in the meeting book. He also went over the interest being earned in the Money Market account. There was also some discussion about bills for mowing and fuel expenses. It was left that Mr. Spencer would get with Mr. Sakuma on those.

A motion was made by Mr. Dooley, seconded by Mr. Banack, approving the Treasurer’s Report as presented. The motion passed unanimously.

Engineer
Mr. Spencer provided updates on the following matters:

Mowing has occurred, may need more.
Pump activity report
There were some updates regarding the refurbished pump and the rental pump cost.
There was some discussion regarding options for getting vendors paid, either directly from the District or through the landowner who then gets reimbursed by the District. Timing is a main factor in which method works best for each situation.

Attorney
There was no Attorney Report at this time.

Chairman
There was no Chairman Report at this time.

OLD BUSINESS

There were no items under Old Business.

NEW BUSINESS
Discussion and Update Regarding Pump Station B Screw Gate
Tyler went over proposals received. There was a lot of discussion regarding the proper plan for the project. It was the consensus of the Board to table this item to a future meeting while considering different options, getting additional proposals, and inspecting the current condition of the pipes and culverts.

Discussion Regarding Pump Repairs and rental Pump

This item was already discussed during the Engineers Report earlier in the meeting.
A motion was made by Mr. Banack, seconded by Mr. Dooley, approving the IMG construction permit, subject to District Engineer special conditions. The motion passed unanimously.
ADMINISTRATIVE MATTERS
There were no Administrative Matters at this time.
BOARD MEMBER COMMMENTS
There were no Board Member comments at this time.

ADJOURNMENT

There being no further business to come before the Board, Mr. Dooley adjourned the meeting at 9:51
a.m. There were no objections.

Secretary/Assistant Secretary	President/Vice-President

Delta Farms Water Control District

Financial Report For September 2025

DELTA FARMS WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT SEPTEMBER 2025

REVENUES	Annual Budget
10/1/24 - 9/30/25	
Actual Sep-25	Year To Date Actual
10/1/24 - 9/30/25	
O & M ASSESSMENTS	198,165	0	198,345	
OTHER REVENUES	0	0	0	
INTEREST INCOME - MONEY MARKET	0	0	13,591	
INTEREST INCOME - PRIME	0	0	292	
NET FMIT INTEREST INCOME (INCOME LESS LOSS ON FMIT FUNDS)	1,200	0	5,984	
TOTAL REVENUES	$	199,365	$	-	$	218,212	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
AQUATIC WEED CONTROL	28,500	0	21,798	
CANAL MAINTENANCE	4,000	0	0	
FUEL	62,500	0	20,336	
REPAIRS	20,000	59,880	126,746	
R/W MAINTENANCE (MOWING)	22,500	0	8,438	
SUPPLIES	1,000	115	7,385	
WATER QUALITY TESTING	1,250	300	1,054	
TOTAL MAINTENANCE EXPENDITURES	$	139,750	$	60,295	$	185,757	
				
ADMINISTRATIVE EXPENDITURES				
AUDIT	6,200	0	6,200	
ENGINEERING	18,000	2,026	19,799	
INSURANCE	17,000	0	17,011	
LEGAL	3,500	0	180	
LEGAL ADVERTISING	1,500	0	549	
MANAGEMENT	24,720	2,060	24,720	
MISCELLANEOUS	1,500	0	175	
DUES & SUBSCRIPTIONS	175	0	925	
OFFICE SUPPLIES	350	0	409	
POSTAGE	250	0	217	
BANK SERVICE CHARGES	0	0	261	
TOTAL ADMINISTRATIVE EXPENDITURES	$	73,195	$	4,086	$	70,446	
				
TOTAL EXPENDITURES	$	212,945	$	64,381	$	256,203	
				
REVENUES LESS EXPENDITURES	$	(13,580 	$	(64,381 	$	(37,991 	
				
DEBT PAYMENTS	0	0	0	
				
BALANCE	$	(13,580 	$	(64,381 	$	(37,991 	
				
COUNTY APPRAISER & TA; COLLECTOR FEES	(3,963)	0	(3,300)	
DISCOUNTS FOR EARLY PAYMENTS	(7,927)	0	(4,910)	
				
EXCESS/ (SHORTFALL 	$	(25,470 	$	(64,381 	$	(46,201 	
				
CARRYOVER FROM PRIOR YEAR	25,470	0	0	
				
NET EXCESS/ (SHORTFALL 	$	-	$	(64,381 	$	(46,201 	

Bank Balance As Of 9/30/25	$	891,959.86	Bank Account Balances	
Accounts Pa\able As Of 9/30/25	$	64,381.04	FMIT HQ 	$	328,946.06	
Accounts Receivable As Of 9/30/25	$	200.00	Marine Bank (Checking 	$	124,239.66	
Other Current Assets As Of 9/30/25	$	-	Marine Bank (MMA 	$	431,012.21	
Other Assets As Of 9/30/25	$	15,000.00	SBA 	$	7,761.93	
Available Funds As Of 9/30/25	$	842,778.82	TOTAL 	$	891,959.86	

Page 7

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2024 through September 2025

	Date		Invoice #		Name		Memo		Amount	
Expenditures ADMINISTRATIVE EXPENSES
01-1301 • ENGINEERING										
	11/01/2024		202440916		CARTER ASSOCIATES, INC.		engineering thru 11/01/2024		1,007.50	
	11/29/2024		202445524		CARTER ASSOCIATES, INC.		engineering thru 11/29/2024		2,325.00	
	12/31/2024		202450486		CARTER ASSOCIATES, INC.		engineering thru 12/31/2024		2,286.25	
	01/31/2025		202502773		CARTER ASSOCIATES, INC.		engineering thru 01/31/2025		775.00	
	02/28/2025		202507804		CARTER ASSOCIATES, INC.		engineering thru 02/28/2025		2,619.50	
	03/28/2025		202512282		CARTER ASSOCIATES, INC.		engineering thru 03/28/2025		2,751.25	
	04/25/2025		202515951		CARTER ASSOCIATES, INC.		engineering thru 04/25/2025		852.50	
	05/30/2025		202522043		CARTER ASSOCIATES, INC.		engineering thru 05/30/2025		1,548.75	
	06/27/2025		202527016		CARTER ASSOCIATES, INC.		engineering thru 06/27/2025		1,330.00	
	07/25/2025		202530986		CARTER ASSOCIATES, INC.		engineering thru 07/25/2025		2,277.50	
	09/05/2025		202534874		CARTER ASSOCIATES, INC.		engineering thru 09/05/2025		2,025.70	
Total 01-1301 • ENGINEERING									19,798.95	
01-1302 • INSURANCE										
	10/01/2024		25344		Egis Insurance Advisors		policy  100124947 10/01/2024-10/01/2025		16,001.00	
	03/31/2025		27229		Egis Insurance Advisors		policy FPL028335501 06/01/2024-06/01/2026 Storage tanN liability		1,000.00	
	05/07/2025		27734		Egis Insurance Advisors		policy FPL028335501 06/01/2024-06/01/2026 Storage tanN liability		10.00	
Total 01-1302 • INSURANCE									17,011.00	
01-1303 • LEGAL & ACCOUNTING										
	12/31/2024		226309		Collins Brown BarNett Chartered		legal matters thru 12/17/24		180.00	
Total 01-1303 • LEGAL & ACCOUNTING									180.00	
01-1304 • Legal Advertisement										
	12/31/2024		0006883280		Gannett Florida LocaliQ		Notice of Annual LO Mtg & Reg Board Mtg		276.40	
	05/31/2025		0007144664		Gannett Florida LocaliQ		Notice of pH & Reg board Mtg		272.48	
Total 01-1304 • Legal Advertisement									548.88	
01-1305 • MANAGEMENT FEES										
	10/31/2024		2024-1490		Special District Services		Management Fee - October 2024		2,060.00	
	11/30/2024		2024-1622		Special District Services		Management fee - November 2024		2,060.00	
	12/31/2024		2024-1851		Special District Services		Management fee - December 2024		2,060.00	
	01/31/2025		2025-0093		Special District Services		Management fee - -anuary 2025		2,060.00	
	02/28/2025		2025-0209		Special District Services		Management fee - February 2025		2,060.00	
	03/31/2025		2025-0336		Special District Services		Management fee - March 2025		2,060.00	
	04/30/2025		2025-0466		Special District Services		Management fee - April 2025		2,060.00	
	05/31/2025		2025-0711		Special District Services		Management fee - May 2025		2,060.00	
	06/30/2025		2025-0833		Special District Services		Management fee - -une 2025		2,060.00	
	07/31/2025		2025-0955		Special District Services		Management fee - -uly 2025		2,060.00	
	08/31/2025		2025-1073		Special District Services		Management fee - August 2025		2,060.00	
	09/30/2025		2025-1190		Special District Services		Management fee - September 2025		2,060.00	
Total 01-1305 • MANAGEMENT FEES									24,720.00	

Page 8

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2024 through September 2025

	Date		Invoice #		Name	Memo		Amount	
01-1306 • MISCELLANEOUS	
12/31/2024		
2024-1851		
Special District Services	travel			
24.79	
	03/31/2025		2025-0336		Special District Services	travel			16.10	
	04/30/2025		2025-0466		Special District Services	travel			117.60	
	06/30/2025		2025-0833		Special District Services	travel			16.10	
Total 01-1306 • MISCELLANEOUS
01-1307 • dues, subscriptions	

10/01/2024		

67		

FLORIDA ASSOCIATION OF SPECIAL DISTRICTSmembership 10/24 - 9/25			174.59

750.00	
	10/01/2024		89946		Florida Commerce	Special district fee 2024/2025			175.00	
Total 01-1307 • dues, subscriptions								925.00	

01-1308 • OFFICE	

10/31/2024		

2024-1490		

Special District Services	copier charges			

24.60	
	10/31/2024		2024-1490		Special District Services	meeting booNs			24.00	
	11/30/2024		2024-1622		Special District Services	copier charges			26.55	
	11/30/2024		2024-1622		Special District Services	meeting booNs			24.00	
	12/31/2024		2024-1851		Special District Services	copier charges			12.75	
	12/31/2024		2024-1851		Special District Services	meeting booNs			24.00	
	01/31/2025		2025-0093		Special District Services	copier charges			30.15	
	02/28/2025		2025-0209		Special District Services	copier charges			1.80	
	03/31/2025		2025-0336		Special District Services	copier charges			14.85	
	03/31/2025		2025-0336		Special District Services	meeting booNs			24.00	
	04/30/2025		2025-0466		Special District Services	copier charges			22.35	
	04/30/2025		2025-0466		Special District Services	meeting booNs			24.00	
	05/31/2025		2025-0711		Special District Services	copier charges			9.15	
	05/31/2025		2025-0711		Special District Services	meeting booNs			20.00	
	06/30/2025		2025-0833		Special District Services	copier charges			46.80	
	06/30/2025		2025-0833		Special District Services	meeting booNs			24.00	
	07/31/2025		2025-0955		Special District Services	copier charges			0.45	
	08/31/2025		2025-1073		Special District Services	copier charges			26.25	
	08/31/2025		2025-1073		Special District Services	meeting booNs			28.00	
	09/30/2025		2025-1190		Special District Services	copier charges			1.20	
Total 01-1308 • OFFICE								408.90	

Page 9

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2024 through September 2025

	Date		Invoice #		Name		Memo		Amount	
01-1310 • BANK SERVICE CHARGES										
	10/31/2024						Service Charge		31.16	
	11/29/2024						Service Charge		32.53	
	12/31/2024						Service Charge		26.91	
	01/31/2025						Service Charge		27.12	
	02/28/2025						Service Charge		23.26	
	03/31/2025						Service Charge		23.05	
	04/30/2025						Service Charge		23.49	
	05/31/2025						Service Charge		23.32	
	06/30/2025						Service Charge		25.94	
	07/31/2025						Service Charge		26.42	
Total 01-1310 • BANK SERVICE CHARGES									263.20	
01-1319 • POSTAGE										
	10/31/2024		2024-1490		Special District Services		FedEx		42.32	
	11/30/2024		2024-1622		Special District Services		FedEx		32.95	
	12/31/2024		2024-1851		Special District Services		FedEx		45.04	
	01/31/2025		2025-0093		Special District Services		FedEx		46.30	
	02/28/2025		2025-0209		Special District Services		postage		1.38	
	03/31/2025		2025-0336		Special District Services		FedEx		23.70	
	04/30/2025		2025-0466		Special District Services		postage		0.69	
	06/30/2025		2025-0833		Special District Services		FedEx		24.37	
Total 01-1319 • POSTAGE									216.75	
01-1320 • Audit										
	05/01/2025		27429		Grau And Associates		1st progress payment for 23/24 audit		2,000.00	
	06/02/2025		27651		Grau And Associates		2nd and final progress payment for 23/24 audit		4,200.00	
Total 01-1320 • Audit									6,200.00	
Total ADMINISTRATIVE E;PENSES									70,447.27	
MAINTENANCE EXPENSES										
01-1311 • AQUATIC WEED CONTROL										
	10/22/2024		86468		Future Hori]ons Inc		aTuatic weed control		3,262.50	
	11/27/2024		87152		Future Hori]ons Inc		aTuatic weed control		3,710.00	
	02/06/2025		88117		Future Hori]ons Inc		aTuatic weed control		3,850.00	
	04/08/2025		89016		Future Hori]ons Inc		aTuatic weed control		3,100.00	
	05/07/2025		89513		Future Hori]ons Inc		aTuatic weed control		4,162.50	
	07/25/2025		90615		Future Hori]ons Inc		aTuatic weed control		3,712.50	
Total 01-1311 • AQUATIC WEED CONTROL									21,797.50	

Page 10

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2024 through September 2025

	Date		Invoice #		Name		Memo		Amount	
01-1313 • FUEL										
	10/08/2024		2313701		Palmdale Oil Company, Inc.		fuel		762.50	
	10/11/2024		2315564		Palmdale Oil Company, Inc.		fuel		5,452.63	
	11/15/2024		2340162		Palmdale Oil Company, Inc.		fuel		5,779.00	
	03/13/2025		2417862		Palmdale Oil Company, Inc.		diesel		8,266.83	
	05/21/2025		860410		DEP - Storage TanN Registration		acct STCM-5616 storage tanN registration		75.00	
Total 01-1313 • FUEL									20,335.96	
01-1314 • REPAIRS										
	10/04/2024		298709		Blue Goose Construction LLC		stabili]er		3,212.71	
	10/08/2024		0546666		Sports Welding		pump repairs		2,160.00	
	10/18/2024		299049		Blue Goose Construction LLC		stabili]er		3,251.84	
	10/25/2024		299385		Blue Goose Construction LLC		stabili]er		1,357.97	
	11/08/2024		23354212		Palmdale Oil Company, Inc.		labor and valve ball brass pipe bushing, elbows, union, nipples		1,724.87	
	12/04/2024		279905		Sports Welding		pump repairs		1,995.00	
	01/07/2025		2279911		Sports Welding		pump repairs		1,615.00	
	02/07/2025		279914		Sports Welding		pump repairs		1,615.00	
	03/10/2025		279919		Sports Welding		fuel leaN repair		855.00	
	04/04/2025		10116		R&S METALWORKS		west pump - remove, repair and reinstall		41,479.00	
	04/07/2025		279926		Sports Welding		pump repairs		1,425.00	
	05/02/2025		279930		Sports Welding		pump repairs		2,185.00	
	06/01/2025		279936		Sports Welding		pump repairs		1,330.00	
	07/09/2025		12709943		Sports Welding		pump repairs		1,235.00	
	08/04/2025		825902		Sports Welding		pump repairs		1,425.00	
	09/04/2025		102769		BS Machine Shop Inc		Cummins 8.2		18,546.61	
	09/05/2025		825904		Sports Welding		pump repairs		2,575.00	
	09/19/2025		10249		R&S METALWORKS		B station east pump repair		38,757.95	
Total 01-1314 • REPAIRS									126,745.95	
01-1315 • R/W MAINTENANCE - inc Mowing										
	01/23/2025		1570		HEATH BEIMLY SERVICES LLC		mowing		4,219.05	
	08/18/2025		1637		HEATH BEIMLY SERVICES LLC		mowing		4,219.05	
Total 01-1315 • R/W MAINTENANCE - inc Mowing									8,438.10	

Page 11

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2024 through September 2025

Date	Invoice #	Name	Memo	Amount

01-1316 • SUPPLIES	
10/22/2024	
382303	
NAPA AUTO PARTS	
supplies - shutdown switch	
77.99	
	10/22/2024	382305	NAPA AUTO PARTS	supplies - control	107.60	
	12/17/2024	MIA00335389537	NAPA AUTO PARTS	pump	216.83	
	01/06/2025	C10756	Agricultural Services International	materials and labor	3,161.99	
	01/23/2025	393470	NAPA AUTO PARTS	switch and filters	1,630.05	
	01/27/2025	393991	NAPA AUTO PARTS	tattletale	185.94	
	03/15/2025	400115	NAPA AUTO PARTS	alternator	233.00	
	03/15/2025	400065	NAPA AUTO PARTS	battery	391.74	
	03/15/2025	400068	NAPA AUTO PARTS	alternator	140.68	
	04/01/2025	402000	NAPA AUTO PARTS	alternator	233.00	
	07/17/2025	415007	NAPA AUTO PARTS	alternator and core deposit	103.85	
	07/18/2025	415110	NAPA AUTO PARTS	battery	446.34	
	08/05/2025	417154	NAPA AUTO PARTS	battery	168.87	
	08/11/2025	417790	NAPA AUTO PARTS	Solenoid	172.13	
	09/29/2025	423752	NAPA AUTO PARTS	filters	114.58	
Total 01-1316 • SUPPLIES
01-1317 • WATER QUALITY TESTING	

03/12/2025	

2535657849	

PACE ANALYTICAL SERVICES, INC.	

sample 03/05/25	7,384.59

300.00	
	03/17/2025	2535658454	PACE ANALYTICAL SERVICES, INC.	sample 03/05/25	454.10	
	09/08/2025	2535686947	PACE ANALYTICAL SERVICES, INC.	sample 09/3/25	300.00	
Total 01-1317 • WATER QUALITY TESTING					1,054.10	
Total MAINTENANCE E;PENSES					185,756.20	
Total Expenditures					256,203.47	

DELTA FARMS WATER CONTROL DISTRICT TAX COLLECTIONS
2024-2025

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Commissions Paid	

Discount	

Net From Tax Collector	
O&M Assessment Income (Before Discounts & Fees 	

Debt Assessment Income (Before Discounts &
Fees 	
O&M Assessment Income (After Discounts & Fees 	
Debt Assessment Income (After Discounts & Fees 	
				GROSS 					$198,165	$198,165	$0	$198,165	$0	
				NET 					$186,275	$186,275	$0	$186,275	$0	
1		Indian River County Prop Appraiser	10/08/24	Fees			$	(1,800.00)		$	(1,800.00)			$	(1,800.00)		
2	1	Indian River County Tax Collector	12/06/24	NAV Taxes	$	80,872.00		$	(1,500.00)	$	(3,234.88)	$	76,137.12	$	80,872.00		$	76,137.12		
3	2	Indian River County Tax Collector	01/31/25	NAV Taxes	$	58,168.00			$	(1,674.64)	$	56,493.36	$	58,168.00		$	56,493.36		
4	Int - 1	Indian River County Tax Collector	01/31/25	Interest		$	34.68			$	34.68	$	34.68		$	34.68		
5	3	Indian River County Tax Collector	03/28/25	NAV Taxes	$	9,416.00				$	9,416.00	$	9,416.00		$	9,416.00		
6	4	Indian River County Tax Collector	04/25/25	NAV Taxes	$	49,720.00				$	49,720.00	$	49,720.00		$	49,720.00		
7	Int - 2	Indian River County Tax Collector	04/25/25	Interest		$	83.06			$	83.06	$	83.06		$	83.06		
8	Int - 3	Indian River County Tax Collector	07/29/25	Interest		$	51.19			$	51.19	$	51.19		$	51.19		
9									$	-					
10									$	-					
11									$	-					
12									$	-					
13									$	-					
14									$	-					
15									$	-					
16									$	-					
					$ 198,176.00	$  168.93	$	(3,300.00)	$	(4,909.52)	$ 190,135.41	$ 198,344.93	$	-	$ 190,135.41	$	-	

Collections	Note: $198,165 is 2024/2025 Budgeted
100.01%	assessments before discounts and fees.
$186,275 is 2024/2025 Budgeted assessments after discounts and fees.

$ 198,176.00
$	168.93

$  190,135.41

Page 12

$ (198,344.93)	$ (190,135.41)
$	-	$	-
$	- 	$	- 
$	-	$	-

RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DELTA FARMS WATER CONTROL DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET, PURSUANT TO CHAPTER 197, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Delta Farms Water Control District (hereinafter the “District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an amended final fiscal year 2023/2024 budget.

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

Section 1.  The Amended Operating Fund and Debt Service Fund Budget for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 21st day of October, 2025.

ATTEST:	DELTA FARMS
WATER CONTROL DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Delta Farms Water Control District

Amended Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

AMENDED FINAL BUDGET
DELTA FARMS WATER CONTROL DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
O & M ASSESSMENTS	198,165	19 ,345	198,345	
OTHER REVENUES	0	0	0	
INTEREST INCOME - MONEY MAR.ET	1,200	13,591	13,591	
INTEREST INCOME - PRIME	0	292	292	
INTEREST INCOME - FMIT	0	 ,100	5,984	
TOTAL REVENUES	 	199,3 5	 	21 ,32 	 	21 ,212	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
A4UATIC :EED CONTROL	28,500	2 ,500	21,798	
CANAL MAINTENANCE	4,000	1,000	0	
FUEL	62,500	 7,500	20,336	
REPAIRS (PUMP)	20,000	145,000	126,746	
R/: MAINTENANCE (MO:ING)	22,500	15,000	8,438	
SUPPLIES	1,000	10,000	7,385	
:ATER 4UALITY TESTING	1,250	1,250	1,054	
RESERVES	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	 	139,750	 	2 ,250	 	1 5,757	
				
ADMINISTRATIVE EXPENDITURES				
AUDIT	6,200	 ,200	6,200	
ENGINEERING	18,000	25,000	19,799	
INSURANCE	17,000	17,011	17,011	
LEGAL	3,500	2,000	180	
LEGAL ADVERTISING	1,500	1,500	549	
MANAGEMENT	24,720	24,720	24,720	
MISCELLANEOUS	1,500	1,000	436	
DUES & SUBSCRIPTIONS	175	925	925	
POSTAGE	250	425	409	
OFFICE SUPPLIES	350	275	217	
RESERVES	0	0	0	
LOSS ON FMIT FUNDS	0	0	0	
TOTAL ADMINISTRATIVE EXPENDITURES	 	73,195	 	79,05 	 	70,44 	
				
TOTAL EXPENDITURES	 	212,945	 	347,30 	 	25 ,203	
				
REVENUES LESS EXPENDITURES	 	 13,5 0 	 	 12 ,97 	 	 37,991 	
				
DEBT PAYMENTS	0	0	0	
				
BALANCE	 	 13,5 0 	 	 12 ,97 	 	 37,991 	
				
PROPERTY APPRAISER & TA; COLLECTOR FEES	(3,963)	 3,300 	(3,300)	
DISCOUNTS FOR EARLY PAYMENTS	(7,927)	 4,910 	(4,910)	
				
EXCESS/ S+ORTFALL 	 	 25,470 	 	 137,1 	 	 4 ,201 	
				
CARRYOVER FROM PRIOR YEAR	25,470	25,470	0	
				
NET EXCESS/ S+ORTFALL 	 	-	 	 111,71 	 	 4 ,201 	

FUND BALANCE AS OF 9/30/24	$888,980	
FY 2024/2025 ACTIVITY	$	(137,188)	
FUND BALANCE AS OF 9/30/25	$751,792	

Notes
Carryover From Prior Year Of $25,470 was used to reduce Fiscal Year 2024/2025 Assessments.
$79,593 Of Fund Balance To Be Used To Reduce 2025/2026 Assessments.

RESOLUTION NO. 2025-06

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

WHEREAS, the Delta Farms Water Control District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-04 on August 20, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.
WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DELTA FARMS WATER CONTROL DISTRICT, THAT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 21st day of October, 2025.

ATTEST:	DELTA FARMS WATER CONTROL DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

October 21, 2025

RE: Delta Farms Community Development District Auditor Renewal

At the December 20, 2022, Delta Farms Community Development District Board Of Supervisors meeting, the firm of Grau & Associates was selected to perform the 9-30- 2022, 9-30-2023 and 9-30-2024 year end audits of the District with an option to perform the 9-30-2025 and 9-30-2026 audits.

The fees for the 9-30-2022 audit was $6,000. The fees for the 9-30-2023 audit was
$6,100. And the fees for the 9-30-2024 audit were $6,200. The proposed fees for the 9- 30-2025 audit is $6,300, which is more than the budgeted amount for audit fees for Fiscal Year 2024/2025. The proposed fee for the 9-30-26 audit is $6,400.
Management is pleased with the professionalism and the competence of the Grau & Associates partners and staff; therefore, management recommends that the Board approve the renewal option for the Fiscal Year Ending 9-30-2025 and 9-30-2026 audits for Grau & Associates.

Special District Services, Inc.