DELTA FARMS WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Regular Board Meeting March 17, 2026
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
Offices of Carter Associates 1708 21st Street
Vero Beach, Florida 32960
REGULAR BOARD MEETING
March 17, 2026
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
January 20, 2026 Regular Board Meeting Minutes…	Page 2
Reports
Treasurer’s Report…	Page 4
Engineer
Status Report
Attorney
Chairman
Old Business
New Business
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2026/2027 Proposed Budget…	Page 10
Administrative Matters
Board Member Comments
Adjourn

AFFIDAVIT OF PUBLICATION

LocaliQ
Florida
GANNETT

PO Box 631244 Cincinnati, OH 45263-1244

DELTA FARMS WATER CONTROL DISTRICT

Laura Archer Delta Farms WCD 2501 Burns RD # A
Palm Beach Gardens FL 33410-5207

STATE OF WISCONSIN, COUNTY OF BROWN

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

SCN StLucie-lndianRv-Stuart 10/10/2025 SCN tcpalm.com	10/10/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

Notmy, State of WI, County of
	:J·l·(/7	
My commission expires

FISCAL YEAR 202S/2026 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the
Board of Supervisors (the ueoard�) of the Delta Farms Water Cont10! District {the "District") will hold Regular Board Meetings (the UMeeting,. or *Meetings�) at the offices of Carter Associates located at 1708 21st Street, Vero Beach, Florida 32960 at 8:15 a.m. (*•unless otherwise noted0) on the follow• ing dates:
October 21, 2025
November 18, 2025
0oocember 16,2025..,.
J�nuary 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
nThe December 16, 2025, Annual Landowners' Meeting will be he!d at the offices of Collins Brown Barkett, Chartered, located at 756 Beachland Boulevard, Vero Beach, Florida 32963 ,'!It 9:00 a.m. The Regular Board Meeting will immedi-ately follow the Annual Landown• ers' Meeting at the same loca-tion.��
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 meet• ings may be obtained from the District's	website
www dottafarmswcd org or by contacting the District Manager at 772-345-5119 or by email at
b.t.a.k..!.l.m.@�g 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 accor-dance with the provisions of Florida law for special districts. The Meet-ings 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; there-fore. 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 meet-ings, 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 testi-mony 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 meet-ings 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 dcltnfncmsWcd orn
PUBLISH; INDIAN RIVER PRESS
JOURNAL 10/10/25 #11732337

PO#:

# of Copies:

Publication Cost:	$194.08	
Tax Amount:	$0.00	
Payment Cost:	$194.08	
Order No:	11732337	
Customer No:	1126751	

1
DFW 2025-2026 mtg sc

THIS IS NOT AN INVOICE!
Please do not use this form jiJr payment remillance.

KAITLYN F
Notary Public State of Wisconsin

Page 1

Page 1 of 1

DELTA FARMS WATER CONTROL DISTRICT REGULAR BOARD MEETING MINUTES JANUARY 20, 2026

CALL TO ORDER

The January 20, 2026, Regular Board Meeting of the Delta Farms Water Control District (the “District”) was called to order at 8:15 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 October 10, 2025, as part of the District’s Fiscal Year 2025/2026 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

Mr. Sakuma stated that the attendance of Supervisors Rusty Banack, Tim Dooley, and Tim Sallin (via Microsoft Teams) established a quorum, and it was in order for the meeting to proceed.

Also in attendance were District Managers Frank Sakuma and Stephanie Brown of Special District Services, and District Engineer Tyler Spencer of Carter Associates.
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
December 16, 2025, Regular Board Meeting
The December 16, 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 provided the financial report. There were no questions from the Board Members.

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

Page 2

Page 1 of 2

Engineer
Mr. Spencer provided updates on the following matters:

Reservoir Levels
Scheduling a discussion with Scott Snowden regarding repairs to the laterals
Scheduling a meeting to discuss the interconnect
Discussed moving forward with a mowing RFP
Repairs will be occurring soon for Pump Station A (R&S for the pump repair and “Chris” for the engine)

Mr. Banack requested a notification when the aquatics vendor comes to spray. He also stated that mowing of the District dike should be the responsibility of the District and not the landowner.

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 Regarding Irrigation, Drainage, Maintenance & Repairs

Mr. Dooley explained the operations process in a grower district. He emphasized that landowners were each responsible for the operations within their basins.

ADMINISTRATIVE MATTERS

There were no Administrative Matters at this time.
BOARD MEMBER COMMMENTS
There were no further Board Member comments at this time.

ADJOURNMENT
There being no further business to come before the Board, Mr. Dooley adjourned the meeting at 8:47
a.m. There were no objections.

	

Secretary/Assistant Secretary	President/Vice-President

Page 3

Page 2 of 2

Delta Farms Water Control District

Financial Report For February 2026

Page 4

DELTA FARMS WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
FEBRUARY 2026

REVENUES	Annual Budget
10/1/25 - 9/30/26	
Actual Feb-26	Year To Date Actual
10/1/25 - 2/28/26	
O & M ASSESSMENTS	175,649	0	169,447	
OTHER REVENUES	0	0	0	
INTEREST INCOME - MONEY MARKET	1,800	0	2,562	
INTEREST INCOME - PRIME	0	0	55	
NET FMIT INTEREST INCOME (INCOME LESS LOSS ON FMIT FUNDS)	0	0	4,152	
TOTAL REVENUES	$	177,449	$	-	$	176,216	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
AQUATIC WEED CONTROL	26,500	0	12,070	
CANAL MAINTENANCE	4,000	0	0	
FUEL	65,500	0	19,384	
REPAIRS	50,000	0	76,445	
R/W MAINTENANCE (MOWING)	24,500	0	4,219	
SUPPLIES	1,000	0	1,497	
WATER QUALITY TESTING	1,250	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	172,750	$	-	$	113,615	
				
ADMINISTRATIVE EXPENDITURES				
AUDIT	6,300	0	0	
ENGINEERING	18,000	0	7,935	
INSURANCE	17,000	0	16,011	
LEGAL	3,500	0	1,160	
LEGAL ADVERTISING	1,500	0	478	
MANAGEMENT	25,428	2,119	10,595	
MISCELLANEOUS	1,250	22	72	
DUES & SUBSCRIPTIONS	175	0	925	
OFFICE SUPPLIES	350	39	149	
POSTAGE	250	53	87	
BANK SERVICE CHARGES	0	0	61	
TOTAL ADMINISTRATIVE EXPENDITURES	$	73,753	$	2,233	$	37,473	
				
TOTAL EXPENDITURES	$	246,503	$	2,233	$	151,088	
				
REVENUES LESS EXPENDITURES	$	(69,054)	$	(2,233)	$	25,128	
				
DEBT PAYMENTS	0	0	0	
				
BALANCE	$	(69,054)	$	(2,233)	$	25,128	
				
COUNTY APPRAISER & TAX COLLECTOR FEES	(3,513)	0	(3,300)	
DISCOUNTS FOR EARLY PAYMENTS	(7,026)	0	(6,169)	
				
EXCESS/ (SHORTFALL)	$	(79,593)	$	(2,233)	$	15,659	
				
CARRYOVER FROM PRIOR YEAR	79,593	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	(2,233)	$	15,659	

Bank Balance As Of 2/28/26	$	828,173.45	Bank Account Balances	
Accounts Payable As Of 2/28/26	$	18,552.02	FMIT HQ:	$	339,364.34	
Accounts Receivable As Of 2/28/26	$	200.00	Marine Bank (Checking):	$	123,943.90	
Other Current Assets As Of 2/28/26	$	-	Marine Bank (MMA):	$	356,990.62	
Other Assets As Of 2/28/26	$	25,625.00	SBA:	$	7,874.59	
Available Funds As Of 2/28/26	$	835,446.43	TOTAL:	$	828,173.45	

Page 5

Page 6

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2025 through February 2026

	Date		Invoice #		Vendor		Memo		Amount	
Expenditures ADMINISTRATIVE EXPENSES
01-1301 • ENGINEERING										
	10/31/2025		202547995		CARTER ASSOCIATES, INC.		engineering thru 10/31/2025		1,920.00	
	11/28/2025		202553160		CARTER ASSOCIATES, INC.		engineering thru 11/28/2025		1,155.00	
	12/31/2025		202559522		CARTER ASSOCIATES, INC.		engineering thru 11/28/2025		3,166.00	
	01/30/2026		202602687		LJA Engineering Inc		For Professional Services Rendered Through 1/30/2026		1,694.00	
Total 01-1301 • ENGINEERING									7,935.00	
01-1302 • INSURANCE										
	10/01/2025		29633		Egis Insurance Advisors		policy # 100125947 10/01/25 - 10/01/26		16,011.00	
Total 01-1302 • INSURANCE									16,011.00	
01-1303 • LEGAL & ACCOUNTING										
	12/31/2025		06790		Collins Brown Barkett Chartered		legal matters thru 12/31/25		1,160.00	
Total 01-1303 • LEGAL & ACCOUNTING									1,160.00	
01-1304 • Legal Advertisement										
	10/31/2025		0007405715		Gannett Florida LocaliQ		FY 25/26 Mtg Schedule		194.08	
	11/30/2025		0007454959		Gannett Florida LocaliQ		Notice of LO Mtg & Reg Board Mtg		284.24	
Total 01-1304 • Legal Advertisement									478.32	
01-1305 • MANAGEMENT FEES										
	10/31/2025		2025-1472		Special District Services		Management fee - October 2025		2,119.00	
	11/30/2025		2025-1594		Special District Services		Management fee - November 2025		2,119.00	
	12/31/2025		2025-1737		Special District Services		Management fee - December 2025		2,119.00	
	01/31/2026		2026-1871		Special District Services		Management fee - January 2026		2,119.00	
	02/28/2026		2026-1994		Special District Services		Management fee - February 2026		2,119.00	
Total 01-1305 • MANAGEMENT FEES									10,595.00	
01-1306 • MISCELLANEOUS										
	10/15/2025		250026461		MWI CORPORATION		back up pump rental		0.00	
	01/31/2026		2026-1871		Special District Services		travel		49.70	
	02/28/2026		2026-1994		Special District Services		Travel - Frank Sakuma - January 2026		22.48	
Total 01-1306 • MISCELLANEOUS									72.18	
01-1307 • dues, subscriptions										
	10/01/2025		1080		FLORIDA ASSOCIATION OF SPECIAL DISTRICTS		membership 10/25 - 9/26		750.00	
	10/01/2025		92041		Florida Commerce		Special district fee 2025/2026		175.00	
Total 01-1307 • dues, subscriptions									925.00	

Page 7

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2025 through February 2026

Date	Invoice #	Vendor	Memo	Amount

01-1308 • OFFICE		
	10/31/2025	2025-1472	Special District Services	copier charges	7.35	
	11/30/2025	2025-1594	Special District Services	copier charges	26.85	
	11/30/2025	2025-1594	Special District Services	meeting books	24.00	
	12/31/2025	2025-1737	Special District Services	copier charges	0.15	
	01/31/2026	2026-1871	Special District Services	copier charges	28.35	
	01/31/2026	2026-1871	Special District Services	meeting books	24.00	
	02/28/2026	2026-1994	Special District Services	Copier Charges - January 2026	14.70	
	02/28/2026	2026-1994	Special District Services	Meeting books - January 2026	24.00	
Total 01-1308 • OFFICE					149.40	
01-1310 • BANK SERVICE CHARGES						
	10/31/2025			Service Charge	29.35	
	11/28/2025			Service Charge	31.28	
Total 01-1310 • BANK SERVICE CHARGES					60.63	
01-1319 • POSTAGE						
	11/30/2025	2025-1594	Special District Services	FedEx	15.23	
	01/31/2026	2026-1871	Special District Services	FedEx	18.50	
	02/28/2026	2026-1994	Special District Services	FedEx Charges - January 2026	52.84	
Total 01-1319 • POSTAGE					86.57	
Total ADMINISTRATIVE EXPENSES					37,473.10	
MAINTENANCE EXPENSES						
01-1311 • AQUATIC WEED CONTROL						
	10/21/2025	91966	Future Horizons Inc	aquatic weed control	4,500.00	
	11/11/2025	92354	Future Horizons Inc	aquatic weed control	3,570.00	
	01/29/2026	93263	Future Horizons Inc	aquatic weed control	4,000.00	
Total 01-1311 • AQUATIC WEED CONTROL					12,070.00	
01-1313 • FUEL						
	10/07/2025	SI-117083	Palmdale Oil Company, Inc.	diesel	3,462.42	
	10/08/2025	SI-117290	Palmdale Oil Company, Inc.	diesel	2,365.86	
	10/10/2025	SI-116512	Palmdale Oil Company, Inc.	diesel	6,530.54	
	11/25/2025	SI-144288	Palmdale Oil Company, Inc.	diesel	3,452.66	
	11/25/2025	SI-144287	Palmdale Oil Company, Inc.	diesel	3,572.62	
Total 01-1313 • FUEL					19,384.10	

Page 8

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2025 through February 2026

Date	Invoice #	Vendor	Memo	Amount

01-1314 • REPAIRS	
10/01/2025	
825906	
Sports Welding	
pump repairs	
1,615.00	
	10/15/2025	250026461	MWI CORPORATION	back up pump rental	16,009.40	
	10/22/2025	312767	BLUE GOOSE GROWERS	install, maintain, operate portable pump station C	8,892.66	
	11/06/2025	825911	Sports Welding	pump repairs	1,900.00	
	11/13/2025	250026619	MWI CORPORATION	back up pump rental	16,009.40	
	12/11/2025	250026747	MWI CORPORATION	back up pump rental	16,009.40	
	01/08/2026	250026841	MWI CORPORATION	back up pump rental	16,009.40	
Total 01-1314 • REPAIRS
01-1315 • R/W MAINTENANCE - inc Mowing	

11/10/2025	

1694	

HEATH BEIMLY SERVICES LLC	

mowing	76,445.26

4,219.05	
Total 01-1315 • R/W MAINTENANCE - inc Mowing
01-1316 • SUPPLIES	

10/08/2025	

424791	

NAPA AUTO PARTS	

supplies	4,219.05

314.32	
	10/27/2025	426535	NAPA AUTO PARTS	supplies	296.50	
	10/30/2025	427563	NAPA AUTO PARTS	supplies	361.67	
	11/06/2025	428256	NAPA AUTO PARTS	supplies	4.27	
	11/11/2025	428768	NAPA AUTO PARTS	supplies	84.59	
	12/22/2025	433558	NAPA AUTO PARTS	antifreeze	43.47	
	01/14/2026	436056	NAPA AUTO PARTS	battery	391.74	
Total 01-1316 • SUPPLIES					1,496.56	
Total MAINTENANCE EXPENSES					113,614.97	
Total Expenditures					151,088.07	

DELTA FARMS WATER CONTROL DISTRICT TAX COLLECTIONS
2025-2026

#	

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 *					$175,649	$175,649	$0	$175,649	$0	
				NET **					$165,110	$165,110	$0	$165,110	$0	
1		Indian River County Prop Appraiser	10/01/25	Fees			$	(1,800.00)		$	(1,800.00)			$	(1,800.00)		
2	1	Indian River County Tax Collector	11/26/25	NAV Taxes	$	71,682.00		$	(1,376.29)	$	(2,867.28)	$	67,438.43	$	71,682.00		$	67,438.43		
3	2	Indian River County Tax Collector	12/11/25	NAV Taxes	$	45,318.00		$	(123.71)	$	(1,812.72)	$	43,381.57	$	45,318.00		$	43,381.57		
4	3	Indian River County Tax Collector	01/16/26	NAV Taxes	$	44,070.00			$	(1,322.10)	$	42,747.90	$	44,070.00		$	42,747.90		
5	4	Indian River County Tax Collector	01/30/26	NAV Taxes	$	8,346.00			$	(166.92)	$	8,179.08	$	8,346.00		$	8,179.08		
6	Int - 1	Indian River County Tax Collector	01/30/26	Interest		$	31.02			$	31.02	$	31.02		$	31.02		
7									$	-					
8									$	-					
9									$	-					
10									$	-					
11									$	-					
12									$	-					
13									$	-					
14									$	-					
					$ 169,416.00	$	31.02	$	(3,300.00)	$	(6,169.02)	$ 159,978.00	$ 169,447.02	$	-	$ 159,978.00	$	-	

Collections	Note: Top line are 2025/2026 budgeted assessments before discounts and fees.
96.45%	Bottom line are 2025/2026 budgeted assessments after discounts and fees.

$ 169,416.00
$	31.02

$  159,978.00

Page 9

$ (169,447.02)	$  (159,978.00)
$	-	$	-
$	- 	$	- 
$	-	$	-

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DELTA FARMS WATER CONTROL DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Delta Farms Water Control District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2026/2027 has been prepared and considered by the Board.

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

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted.

Section 2.	A Public Hearing is hereby scheduled for May 19, 2026, at 8:15 a.m. in The Offices of Carter Associates, Inc., 1708 21st Street, Vero Beach, Florida 32960, for the purpose of receiving public comments on the Proposed Fiscal Year 2026/2027 Budget.

PASSED, ADOPTED and EFFECTIVE this 19th day of May, 2026.

ATTEST:	DELTA FARMS
WATER CONTROL DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Page 10

Delta Farms Water Control District

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

Page 11

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

ASSESSMENT COMPARISON

Page 12

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

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O&M (Operation & Maintenance) Assessments	175,635	
Other Revenues	0	
Interest Income - Money Market/Prime	2,100	
Net FMIT Interest Income	0	
TOTAL REVENUES	$	177,735	
		
EXPENDITURES		
Administrative Expenditures		
Management	26,112	
Legal	3,500	
Engineering	20,000	
Assessment Roll	0	
Audit Fees	6,400	
Insurance	17,000	
Legal Advertisements	1,500	
Miscellaneous	1,000	
Postage	250	
Office Supplies	350	
Dues & Subscriptions	925	
Website Management & ADA Compliance	0	
Bank Service Charges	0	
Total Administrative Expenditures	$	77,037	
		
Maintenance Expenditures		
Aquatic Weed Control	26,000	
Canal Maintenance	3,500	
Fuel	65,500	
Repairs	70,000	
R/W Maintenance	24,000	
Supplies	2,500	
Water Quality Testing	1,250	
Total Maintenance Expenditures	$	192,750	
		
Total O&M Expenditures	$	269,787	
		
REVENUES LESS EXPENDITURES	$	(92,052)	
		
Debt Payments	0	
		
BALANCE	$	(92,052)	
		
County Appraiser & Tax Collector Fee	(3,513)	
Discounts For Early Payments	(7,025)	
		
EXCESS/ (SHORTFALL)	$	(102,590)	
		
CARRYOVER FROM PRIOR YEAR	102,590	
		
NET EXCESS/ (SHORTFALL)	$	-	

PagIe 13

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

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

COMMENTS	
O&M (Operation & Maintenance) Assessments	198,345	175,649	175,635	Expenditures Less Interest/.94	
Other Revenues	0	0	0		
Interest Income - Money Market/Prime	17,357	1,800	2,100	Interest Projected At $175 Per Month	
Net FMIT Interest Income	12,250	0	0		
TOTAL REVENUES	$	227,952	$	177,449	$	177,735		
					
EXPENDITURES					
Administrative Expenditures					
Management	24,720	25,428	26,112	CPI Adjustment	
Legal	180	3,500	3,500	No Change From 2025/2026 Budget	
Engineering	22,133	18,000	20,000	Fiscal Year 25/26 Expenditure Through January 2026 Is $7,935	
Assessment Roll	0	0	0	Included In Management Fee	
Audit Fees	6,200	6,300	6,400	Accepted Amount For 2025/2026 Audit	
Insurance	17,011	17,000	17,000	Fiscal Year 25/26 Expenditure Was $16,011	
Legal Advertisements	549	1,500	1,500	No Change From 2025/2026 Budget	
Miscellaneous	175	1,250	1,000	$250 Decrease From 2025/2026 Budget	
Postage	238	250	250	No Change From 2025/2026 Budget	
Office Supplies	409	350	350	No Change From 2025/2026 Budget	
Dues & Subscriptions	925	175	925	Annual Fee Due Dept Of Economic Opportunity & FASD	
Website Management & ADA Compliance	0	0	0	Included In Management Fee	
Bank Service Charges	345	0	0		
Total Administrative Expenditures	$	72,885	$	73,753	$	77,037		
					
Maintenance Expenditures					
Aquatic Weed Control	21,798	26,500	26,000	$500 Decrease From 2025/2026 Budget	
Canal Maintenance	0	4,000	3,500	$500 Decrease From 2025/2026 Budget	
Fuel	34,362	65,500	65,500	No Change From 2025/2026 Budget	
Repairs	143,075	50,000	70,000	$20,000 Increase From 2025/2026 Budget	
R/W Maintenance	8,438	24,500	24,000	$500 Decrease From 2025/2026 Budget	
Supplies	7,384	1,000	2,500	$1,500 Increase From 2025/2026 Budget	
Water Quality Testing	1,508	1,250	1,250	No Change From 2025/2026 Budget	
Total Maintenance Expenditures	$	216,565	$	172,750	$	192,750		
					
Total O&M Expenditures	$	289,450	$	246,503	$	269,787		
					
REVENUES LESS EXPENDITURES	$	(61,498)	$	(69,054)	$	(92,052)		
					
Debt Payments	0	0	0		
					
BALANCE	$	(61,498)	$	(69,054)	$	(92,052)		
					
County Appraiser & Tax Collector Fee	(2,786)	(3,513)	(3,513)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(4,909)	(7,026)	(7,025)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(69,193)	$	(79,593)	$	(102,590)		
					
CARRYOVER FROM PRIOR YEAR	0	79,593	102,590	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(69,193)	$	-	$	-		

PagIeI 14

Delta Farms Water Control District Assessment Comparison

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
2023/2024	2024/2025	2025/2026	2026/2027	
Assessment	Assessment	Assessment	Projected Assessment	
	Per Unit			Per Unit			Per Unit			Per Unit		

	O&M	

 $	98.00 

 $	88.00 

 $	78.00 

 $	78.00 

Total

$	98.00	$

88.00	$

78.00	$

78.00

Page 15

* Assessments Include the Following :	 4% Discount for Early Payments
2% County Fees
Tax Collector & Property Appraiser Fee

 Community Information:		 Units (One Unit = 1 Acre)	2,252.00

III