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THE CROSSINGS at FLEMING ISLAND

VIEWS: 50 PAGES: 192

									   THE CROSSINGS
 at FLEMING ISLAND
Community Development District

       August 26, 2010
                      The Crossings at Fleming Island
                     Community Development District
               475 West Town Place, Suite 114, St. Augustine, Florida 32092
                            P: (904) 288-9130· F: (904) 288-9187



August 19, 2010

Board of Supervisors
The CrOSSings at Fleming Island
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of The Crossings at Fleming Island Community
Development District will be held ThurSday, August 26, 2010, at 6:00 p.m. at Lick Skillet, 4523
Lakeshore Drive East, Fleming Island, Florida. The follOWing is the advance agenda for the
meeting:
                                 Board of Supervisors Meeting

I.      Call to Order
II.     Pledge of Allegiance
III.    RollCall
IV.     Affidavit of Publication
V.      Public Comment
VI.     Acceptance of Fiscal Year 2009 Audit (Presentation by Nowlen, Holt & Miner)
VII.    Public Hearings
        A. Consideration of Resolution 2010-07, Adopting the Final Golf Course Enterprise
             Fund Budget for Fiscal Year 2011
        B. Consideration of Resolution 2010-08, Adopting the Final Water and Wastewater
             Enterprise Fund Budget for Fiscal Year 2011
        C. Consideration of Resolution 2010-09, Relating to the Annual Appropriations and
             Adopting the Budget for Fiscal Year 2011
        D. Consideration of Resolution 2010-10, Levying a Non-Ad Valorem Assessment for
             Operation and Maintenance Costs, Road System, Water Management System and
             Other Infrastructure Projects within the District for Fiscal Year 2011
VIII.   Consideration of Resolution 2010-11, Declaring Failure to Meet Golf Debt Service
        Coverage as Required by Master Trust Indenture
IX.     Consideration of Replacing District Manager and District Counsel with Unpaid
        Volunteers at District Workshops
X.      Staff Reports
        A.       District Counsel
                 1.       Discussion of Series 1999 Golf Bonds and Implications to the District of
                          a Default
        B.       District Manager
                 1.       Open Items Update
        C.       District Operations Manager

                                                 1
                    1.      Monthly Manager's Report
                    2.      Consideration of Installation of a Fence at Fiddlers Ridge Lot #60
                    3.      Consideration of CDD Easement Encroachment at Southbrook Lot #28
            D.      Tree Amigos
            E.      Hampton Golf Monthly Report for July 2010
XI.         Financial Reports for July 2010
            A.      Approva I of Check Registers
XII.        Supervisors' Requests
XIII.       Minutes Approval
            A.      Approval of Minutes of the July 22,2010 Meeting
XIV.        Adjournment

        The first five orders of business are routine in nature.

        The sixth order of business is acceptance of Fiscal Year 2009 audit.           A presentation by
        auditors Nowlen, Holt & Miner will be provided.

        The seventh order of business is the public hearing to adopt the budget for Fiscal Year 2011.
        Enclosed for your review and consideration is a copy of the proposed budget along with
        Resolution 2010-07, adopting the budget Golf Course Enterprise Fund budget; Resolution
        2010-08, adopting the Water and Wastewater Enterprise Fund budget; and 2010-09,
        relating to the annual appropriations and adopting the operating budgets for Fiscal Year
        2011. Resolution 2010-10, levying a non-ad valorem assessment for Operation and
        Maintenance costs, road system, water management system and other infrastructure
        projects within the district for Fiscal Year 2011 is also enclosed for your consideration.

        The eighth order of business is consideration of Resolution 2010-11, declaring failure to
        meet golf debt service coverage as required by master trust indenture.

        The ninth order of business is consideration of replacing District Manager and District
        Counsel with unpaid volunteers at district workshops.

        District Counsel, District Manager and Staff will give their reports at the meeting.

        Enclosed you will find a copy of the financial reports for the period ending
        July 31,2010.

        A copy of the draft minutes of the July 22, 2010 Board of Supervisors meeting is enclosed for
        your review.

        Any additional support material will be presented and discussed at the meeting. If you have
        any questions, please contact me.

        Sincerely,

        Dave deNagy
        cc: Rob Bradley



                                                      2
               THE                    CROSSINGS
                          ae9~-7~
             COMMUNITY DEVELOPMENT DISTRICT

                                              Agenda
Thursday                                                                                        Lick Skillet
August 26, 2010                                                                4523 Lakeshore Drive East
6:00 p.m.                                                                   Fleming Island, Florida 32003

                                     Board of Supervisors Meeting

I.      Call to Order

II.     Pledge of Allegiance

III.    Roll Call

IV.     Affidavit of Publication

V.      Public Comment

VI.     Acceptance of Fiscal Year 2009 Audit (Presentation by Nolen, Holt & Miner)

VII.    Public Hearings
        A.      Consideration of Resolution 2010-07, Adopting the Final Golf Course Enterprise
                Fund Budget for Fiscal Year 2011

        B.          Consideration of Resolution 2010-08, Adopting the Final Water and Wastewater
                    Enterprise Fund Budget for Fiscal Year 2011

        C.          Consideration of Resolution 2010-09, Relating to the Annual Appropriations and
                    Adopting the Budget for Fiscal Year 2011

        D.          Consideration of Resolution 2010-10, Levying a Non-Ad Valorem Assessment for
                    Operation and Maintenance Costs, Road System, Water Management System
                    and Other Infrastructure Projects within the District for Fiscal Year 2011

VIII.   Consideration of Resolution 2010-11, Declaring Failure to Meet Golf Debt Service
        Coverage as Required by Master Trust Indenture

IX.     Consideration of Replacing District Manager and District Counsel with Unpaid
        Volunteers at District Workshops

X.      Staff Reports
        A.      District Counsel
                1.       Discussion of Series 1999 Golf Bonds and Implications to the District of
                         a Default

        B.          District Manager
                    1.       Open Items Update


                                                   1
        C.     District Operations Manager
               1.       Monthly Manager's Report

               2.      Consideration of Installation of a Fence at Fiddlers Ridge Lot #60

               3.      Consideration of CDD Easement Encroachment at South brook Lot #28

        D.     Tree Amigos

        E.     Hampton Golf Monthly Report for July 2010

XI.     Financial Reports for July 2010
        A.      Approval of Check Registers

XII.    Supervisors' Requests

XIII.   Minutes Approval
        A.     Approval of Minutes of the July 22, 2010 Meeting

XIV.    Adjournment




                                               2
FOURTH ORDER OF BUSINESS
                           PUBLISHER AFFIDAVIT
                                CLAY TODAY
                              Published Weekly
                             Orange Park, Florida


STATE OF FLORIDA-
County of Clay
Before the undersigned authority personally appeared Jon Cantrell,
 who on oath says he is the publisher of CLAY TODAY, a newspaper
 published weekly at Orange Park in Clay County, Florida; that the
 attached copy of advertisement being a

         NOTICE OF ANNOUNCEMENT OF 3 PUBLIC HEARl
  in the matter of
                    THE CROSSINGS COD,
                      Legal No. #: 20076

 was published in said newspaper in the issue(s)

                        July 29. and August 5,2010

Affiant further says that said CLAY TODAY is a newspaper published at
  Orange Park, in said Clay County, Florida, and that the said
  newspaper has heretofore been continuously published in said Clay
  County, Florida, weekly, and has been entered as Periodical material
  matter at the post office in Orange Park, in said Clay County, Florida,
  for period of one year next proceeding in the first publication of the
  attached copy of advertisement; and affiant further says that he has
  neither paid nor promised any person, firm or corporation any
  discount, rebate, commission or refund for the purpose of securing
  this advertisement for publication in the said newspaper.




Sworn to me a9-(l subscribed before me this .
 ~ day of --L!JJ.~                    ,A.D. 2010




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  NOtafYPUbIiStateofFiOClda
                                                          ~~     MY


                                                     '''::'01''''Y
                                                                      co~nSSION # DD901972
                                                                      EXPIRES: June 23, 2013
                                                                        flN_D"'''''''''''~Co.
SIXTH ORDER OF BUSINESS
   THE CROSSINGS AT FLEMING ISLAND
  COMMUNITY DEVELOPMENT DISTRICT
        CLAY COUNTY, FLORIDA

FINANCIAL STATEMENTS WITH INDEPENDENT
      AUDITORS' REPORT THEREON

  ANNUAL AUDIT FOR THE YEAR ENDING
          SEPTEMBER 30, 2009
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                                 SEPTEMBER 30, 2009

                                   TABLE OF CONTENTS




Independent Auditors' Report                                                      1- 2
Management's Discussion and Analysis (required supplementary information)         3 -8
Basic Financial Statements
 Government-wide Financial Statements
    Statement of Net Assets                                                        9
    Statement of Activities                                                       10-11
 Fund Financial Statements
    Balance Sheet - Governmental Funds                                             12
    Reconciliation of the Balance Sheet - Governmental Funds to
      the Statement of Net Assets                                                  13
    Statement of Revenues, Expenditures, and Changes in Fund Balances-
      Governmental Funds                                                           14
    Reconciliation of the Statement of Revenues, Expenditures, and Changes
      in Fund Balances of the Governmental Funds to the Statement of Activities    15
    Statement of Net Assets - Proprietary Fund                                     16
    Statement of Revenues, Expenses, and Changes in Fund Net Assets-
       Proprietary Fund                                                            17
    Statement of Cash Flows - Proprietary Fund                                     18
 Notes to the Financial Statements                                                19-41

Required Supplemental Information Other Than MD&A
  Schedule of Revenues, Expenditures, and Changes in Fund Balance-
    Budget and Actual- General Fund                                                42
  Notes to the Budgetary Required Supplementary Information - General Fund         43

Other Reports
  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                                                 44-46
  Management Letter                                                               47-51
                                   NOWLEN, HOLT & MINER, PA.
&M                                             CERT!FlED PUBLIC ACCOUNTANTS                             EVERETT B. NOWLEN (1900.19l1j),
                                                                                                                    EDWARD T. HOLT,
                                                                                                                                          CPA
                                                                                                                                          CPA
                                                                                                                   WILLIAM B. MINER,      CPA
                                                                                                            ROBERTW. HENDRIX, JR.,        CPA
                                                   WEST PALM BEACH OFFICE
                                                                                                                JANET R BARICEVlcH, CPA
                                                  215 FIFTH STREET, SUITE 200
                                                     POST OFFICE BOX 347
                                              WEST PALM BEACH, FLORIDA 33402-0347
                                                   TELEPHONE (561) 659-3060
                                                                                                                  KATHLEEN A. MINER, CPA
                                                       FAX (561) 835-0628                                      TERRY L. MORTON, JR., CPA
                                                                                                                 N. RONALD BENNETT, CPA
                                                                                                                J. MICHAEL STEVENS, CPA
                                                                                                                 DANIEL A. KIRCHMAN, CPA
                                                                                                                    AI.EXIA G, VARGA, CPA
                                                                                                              BRIAN J. BRESCIA. CFf>!', CPA
                                                                                                                  KARA D. PETERSON, CPA




                                      INDEPENDENT AUDITORS' REPORT                                             BELLE GLADE OFFICE
                                                                                                                333 S. E. 2nd STREET
                                                                                                              POST OFFICE BOX 338
                                                                                                    BELLE GLADE, FLORIDA 33430-0338
                                                                                                           TELEPHONE (561) 996-5612
                                                                                                                 FAX (561) 990-6248


      To the Board of Supervisors
      The Crossings at Fleming Island Community Development District
      Clay County, Florida

     We have audited the accompanying financial statements of the governmental activities, the
     business-type activities and each major fund of The Crossings at Fleming Island Community
     Development District, Clay County, Florida (the "District") as of and for the year ended
     September 30, 2009, which collectively comprise the District's basic financial statements as
     listed in the table of contents. These financial statements are the responsibility of the District's
     management. Our responsibility is to express opinions on these financial statements based on
     our audit.

     We conducted our audit in accordance with U. S. 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. Those standards require that we plan and perform
     the audit to obtain reasonable assurance about whether the financial statements are free of
     material misstatement. An audit includes examining, on a test basis, evidence supporting the
     amounts and disclosures in the financial statements. An audit also includes assessing the
     accounting principles used and the significant estimates made by management, as well as
     evaluating the overall financial statement presentation. We believe that our audit provides a
     reasonable basis for our opinions.

     In our opinion, the financial statements referred to above present fairly, in all material respects,
     the respective financial position of the governmental activities, the business-type activities and
     each major fund of the District as of September 30, 2009, and the respective changes in financial
     position and, where applicable, cash flows thereof for the year then ended in conformity with
     U. S. Generally accepted accounting principles.




AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS-FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS'CPAMERICA INTERNATIONAL
In accordance with Government Auditing Standards, we have also issued our report dated
August 13, 2010, on our consideration of the District's internal control over financial reporting
and our tests of its compliance with certain provisions of laws, regulations, contracts and other
matters. The purpose of that report is to describe the scope of our testing of internal control over
fmancial reporting and compliance and the results of that testing and not to provide an opinion
on the internal control over financial reporting or on compliance. That report is an integral part of
an audit performed in accordance with Government Auditing Standards and should be considered
in conjunction with this report in considering the results of our audit.

Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis and budgetary comparison information on pages 3
through 8 and 42 be presented to supplement the basic fmancial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic, or historical
context. We have applied certain limited procedures to the required supplementary information
in accordance with U. S. Generally accepted auditing standards, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and
other knowledge we obtained during our audit of the basic fmancial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures
do not provide us with sufficient evidence to express an opinion or provide any assurance.

The information identified in the table of contents as the Introductory Section has not been
subjected to the auditing procedures applied in the audit of the basic financial statements and,
accordingly, we express no opinion thereon.




West Palm Beach, Florida
August 13,2010




                                                 2
                       MANAGEMENT'S DISCUSSION AND ANALYSIS

The Crossings at Fleming Island Community Development District ("District") was established in
November 1989 by the Florida Land and Water Adjudicatory Commission Chapter 42H-1
pursuant to the provisions of Chapter 190, Florida Statutes. The District was established to
provide for the ownership, construction, operation and maintenance of certain infrastructure within
the District. The District has power, among other things, to manage basic services for community
development and to levy and assess non-ad valorem assessments for the financing and delivery
of capital infrastructure and for the maintenance and operation of facilities within the District.

Our discussion and analysis of the Crossings at Fleming Island Community Development District,
Clay County, Florida's financial accomplishments provide an overview of the District's financial
activities for the fiscal year ended September 30, 2009. Please read it in conjunction with the
District's Independent Auditors' Report, basic financial statements, accompanying notes and
supplementary information to the basic financial statements themselves.

FINANCIAL HIGHLIGHTS

    •   The liabilities of the District exceeded its assets at the close of Fiscal Year 2008-2009 by
        $50,598,971 due largely to the financing of infrastructure including roads, water and
        wastewater improvements. This debt liability is included on the District's financial
        statements. However, the associated infrastructure constructed with the debt proceeds
        were transferred to the County, and therefore not considered an asset of the District.
    •   At September 30, 2009, the District's government funds reported a fund balance of
        $8,693,618, which is exclusive of the long-term debt liability and fixed assets. The
        unreserved (available for use) portion of this fund balance is $833,124.
    •   The District's total net assets increased by $3,982,762 in Fiscal Year 2008-209. The
        business-type activities decreased by $13,753 while the governmental activities
        increased by $3,996,515.

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as an introduction to the District's basic
financial statements. The District's basic financial statements are comprised of three components:
1) government-wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements. This report also contains other supplementary information in addition to the
basic financial statements themselves.

Government-wide financial statements

The Government-wide financial statements are the statement of net assets and the statement
of activities. These statements use accounting methods similar to those used by private-sector
companies. Emphasis is placed on the net assets of governmental activities and business-type
activities and the change in net assets. Governmental activities are primarily supported by
special assessments billed as non-ad valorem assessments on property tax bills. Business-type
activities are supported by charges to the users of those activities, such as water and sewer
service charges and user fees for the golf course.

The statement of net assets presents information on all assets and liabilities of the District, with
the difference between assets and liabilities reported as net assets. Net assets are reported in
three categories; 1) invested in capital assets, net of related debt, 2) restricted and 3)
unrestricted. Assets, liabilities, and net assets are reported for all Governmental activities
separate from the assets, liabilities, and net assets of business-type activities. Over time,
increases or decreases in net assets may serve as a useful indicator of whether the financial
position of the District is improving or deteriorating.



                                                 3
The statement of activities presents the information on all revenues and expenses of the District
and the change in net assets. Expenses are reported by major function and program revenues
relating to those functions are reported, providing the net cost of all functions provided by the
District. To assist in understanding the District's operations, expenses have been reported as
governmental activities or business-type activities. Governmental activities financed by the
District include general (management), maintenance, and debt service. Business type activities
are financed by user charges and include water and sewer operations and golf course operations.

Fund Financial Statements

Fund Financial statements present financial information for governmental funds and proprietary
funds. The District maintains three individual governmental funds and two proprietary funds.
Information is presented separately in the government fund balance sheet and the governmental
fund statements of revenues, expenditures, and changes in fund balances for the General Fund,
Debt Service Fund, and the Capital Project Fund all of which are considered to be major funds.
The enterprise fund financial statements for the two proprietary funds provide information on all
assets and liabilities of the fund, changes in the economic resources (revenues and expenses),
and total economic resources.

Fund financial statements provide more detail information about the District's activities. Individual
funds are established by the District to track revenues that are restricted to certain uses or to
comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different
pictures of the District. The government-wide financial statements provide an overall picture of
the District's financial standing, split between Governmental Activities and Business-type
Activities. These statements are comparable to private-sector companies and give a good
understanding of the District's overall financial health and how the District paid for the various
functions provided by the District. All assets of the District, including buildings, and infrastructure
are reported in the statement of net assets. All liabilities, including principal outstanding on
bonds, and future employee benefits obligated but not paid by the District, are included. The
statement of activities include depreCiation on all long lived assets of the District, but
transactions between the different functions of the District have been eliminated in order to avoid
"double counting" the revenue and expenses. The fund finanCial statements provide a picture of
the major funds of the district and a column for all non-major funds. In the case of governmental
activities, outlays for long lived assets are reported as expenditures, and long term liabilities, such
as general obligation bonds, are not included in the fund financial statements. To provide a link
from the fund financial statements to the government-wide financial statements, reconciliation is
provided from the fund financial statements to the government-wide financial statements.

Notes to the Financial Statements

Notes to the financial statements provide additional detail concerning the financial activities and
financial balances of the District. Additional information about the accounting practices of the
District, investments of the District, long term debt, and pension plan are some of the items
included in the notes to the financial statements.

Other Information

In addition to the basic financial statements and accompanying notes, this report also presents
certain required supplementary information concerning the District's budget to actual comparison
for the general fund.




                                                  4
Financial Analysis ofthe District

The District's net assets were a deficit of ($50,598,971) at September 30, 2009. The amount
invested in capital assets, net of related debt was ($1,560,349).This deficit is primarily due to the
District transferring the infrastructure assets to the County, but continuing to report the associated
debt. A portion of the balance reported in business-type activities is the result of debt balance
which includes advances from the Developer exceeding the capital asset balance, net of
accumulated depreCiation. The Restricted for Debt Service balance of $6,967,181 represents
funds set aside for debt service. The analysis below focuses on the net assets of the District's
governmental activities.

The following comparative schedule provides a summary of the assets, liabilities and fund
balances/net assets of the District and is presented at the activity level for the purpose of
comparing last year's (FY 2008) to this year's (FY 2009) financial results.
Table 1

                                                             Net Asset Comparison
                                   Governmental Activities          Business TYQe Activities                   Total
                                   2009              2008           2009             2008             2009              2008

Assets, excluding capital
assets                         $   8,812,936 $      7,512,174 $     7,072,372 $ 6,862,028         $ 15,885,308 $ 14,374,20:
Capital assets (net of
depreciation)                      5,600,402        5,553,907      20,028,389      20,608,254         25,628,791       26,162,16·
   Total Assets                $ 14,413,338 $ 13,066,081 $ 27,100,761 $ 27,470,282                $ 41,514,099 $ 40,536,36:

Liabilities, excluding long-
term liablilites               $    1,651,364 $      1,755,622 $    4,031,456 $ 4,273,966         $    5,682,820 $      6,029,58!
Long-term liabilities              54,335,000      56,880,000   32,095,250   32,208,508               86,430,250       89,088,501
   Total Liabilities           $   55,986,364 $    58,635,622 $ 36,126,706 $ 36,482,474           $   92,113,070 $     95,118,09(

Net Assets
Invested in Capital Assets,
Net of Related Debt                  848,211          679,649      (2,408,560)      (1,992,572)   $   (1,560,349) $    (1,312,92:
Restricted for:
   Debt Service                    5,435,135      4,362,501     1,817,782     1,867,620               7,252,917      6,230,12·
Unrestricted                     (47,856,372)   (50,611,691 )  (8,435,167)   (8,887,240)            (56,291,539)   (59,498,93·
Total Net Assets               $ (41,573,026) $ (45,569,541) $ (9,025,945) $ (9,012,192)          $ (50,598,971) $ (54,581,73:



The following schedule provides a summary of the changes in net assets of the District and is
presented at the fund level for comparison purposes.




                                                       5
Table 2
                                            Comparison of Revenue and Expenses

                            Governmental Activities           Business TY!28 Activities                  Total
                             2009          2008                2009           2008                2009            2008
Program Revenue
Charges for Service     $   9,533,611   $    8,563,294    $ 6,662,090       $ 6,528,320       $ 16,195,701    $ 15,091,614
Operating Grants &
Contributions                 958,586        1,372,124             3,431         138,691           962,017        1,510,815
Capital Grants &
Contributions
General Revenue               142,280          269,160         36,609             83,236           178,889         352,396
Interfund Transfers                                           148,400                              148,400
Total Revenue           $ 10,634,477    $ 10,204,578      $ 6,850,530       $ 6,750,247       $ 17,485,007    $ 16,954,825

Expenses
Maintenance and
Operations              $   2,710,173   $    3,235,335    $             -   $             -   $   2,710,173   $   3,235,335
Interest on long-term
debt                        3,779,389        3,955,986                                            3,779,389       3,955,986
Water and Sewer                                               4,617,644         4,408,467         4,617,644       4,408,467
Golf Course
Total Expenses
Change In net assets




Government Activities
As noted above and in the statement of activities, the cost of all governmental activities during the
fiscal year ended September 30, 2009 was $6,489,562. The majority of the costs of the District's
activities were paid by program revenues.            Program revenues consisted primarily of
assessments; however, the District also received funds from the Developer for operations and
payment of principal and interest on its long-term debt.

Business-type activities
For the fiscal year ended September 30, 2009, the expenses related to the business-type
activities were $6,864,283. The costs of those activities were partially paid for by program
revenues which consisted of utility fees and rates, user fees and charges and by advances from
the developer.




                                                      6
Financial Analysis of Governmental Funds

Government Activities
The District uses fund accounting to ensure and demonstrate compliance with finance related
legal requirements. The District's General Fund includes all activities related to providing
management, operational and maintenance services.

As of September 30, 2009, the District's governmental funds reported a fund balance of
$8,693,618, all of which is reserved for debt service, pre-paids, or capital projects except for
$833,124.

In the table below, we have presented the cost of the largest functions/programs as a percentage
of total governmental funds.

           Maintenance and Operations                 $        2,493,432                      27%
           Interest and principal on long-term debt            6,392,075                      70%
           Capital outlay                                          263,236                     3%
              Totals                                =$~~9""',;"14,;;8,,,,,7;,,4,;;3~====1,;;0~0=%=o


As noted above, debt service comprises the majority of expenditures for total governmental
activities.

Business-type activities
The District's two proprietary funds, water and sewer operations and the golf course, provide the
same type of information found in the government-wide financial statements, but in more detail.

The District has accumulated deficits of ($8,897,629) in the Water and Sewer Fund and
($128,316) in the Golf Fund. The deficits are principally the result of depreciation expense, which
is a non-cash item, reporting of debt service on infrastructure assets that were transferred to the
county, and Developer loans. These deficits have not resulted in any failure to meet current
obligations, including scheduled bond principal and interest payments.

GENERAL FUND BUDGETING HIGHLIGHTS

An operating budget for the general fund was adopted and maintained by the governing board for
the District pursuant to the requirements of Florida Statutes. The general fund budget is adopted
using the same basis of accounting that is used in preparation of the fund financial statements.
The legal levy of budgetary control, the level at which expenditures may not exceed budgeted
appropriations, is at the fund level. Budget amendments that increase the aggregate budgeted
appropriations must be approved by the Board of Supervisors. At September 30, 2009, actual
expenditures for the year did not exceed budgeted appropriations.

Capital Assets

At September 30, 2009, the District has a total of $25,628,791 (net of accumulated depreciation)
invested in capital assets for its government and business-type activities. This investment in
depreciable capital $19,606,951, net of accumulated depreciation of $8,461,947, consists of
infrastructure for the water and sewer operations, improvements for the golf course and
recreational furniture, fixtures and equipment.

Additional information on the District's capital assets can be found in the accompanying notes to
the financial statements.




                                                      7
Debt Administration

At September 30, 2009, the District has $54,335,000 in Bonds outstanding for its governmental
activities, a decrease of approximately 4.47% from the prior year. For business-type activities,
the District had Bonds outstanding of $33,775,000 a decrease of approximately .62% from the
prior year. Additional information on the District's long-term debt can be found in Note 6 in the
Notes to the Financial Statements.

Other Significant Matters

The District has accumulated deficits of ($8,897,629) in the Water and Sewer Fund and
($128,316) in the Golf Course Fund. The deficits are principally the result of depreciation
expense, which is a non-cash item, reporting of debt for infrastructure assets that were
transferred to the county, and Developer loans. The balance owed to the Developer was
$2,204,500 at September 30, 2009 all reported in the Golf Course Fund. It should be noted that
prior deficits did not result in any failure to meet current obligations, including scheduled bond
principal and interest payments.

REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the District's finances for all
those with an interest in the government's finances. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to The
Crossings at Fleming Island Community Development at 475 West Town Place, Suite 114, SI.
Augustine, FL 32092.




                                                8
                               THE CROSSINGS AT FLEMING ISLAND
                              COMMUNITY DEVELOPMENT DISTRICT
                                    CLAY COUNTY, FLORIDA
                                      Statement of Net Assets
                                        September 30, 2009



                                                          Governmental           Business-type
                                                            Activities            Activities           Total

Assets
 Cash and cash equivalents                            $          996,243     $        1,465,883    $    2,462,126
 Accounts receivable                                                                  1,124,982         1,124,982
 Assessments receivable                                            6,048                                    6,048
 Inventory                                                        13,907                 48,111            62,018
 Prepaids                                                         57,688                 24,983            82,671
 Internal balances                                                90,559                (90,559)
 Restricted assets:
   Investments                                                  7,648,491             3,183,310        10,831,801
 Deferred charges                                                                     1,315,662         1,315,662
 Capital assets:
   Nondepreciable                                               2,423,009             3,598,831         6,021,840
   Depreciable (net of depreciation)                            3,177,393            16,429,558        19,606,951
     Total assets                                              14,413,338            27,100,761        41,514,099



Liabilities
 Accounts payable                                                114,944                248,679           363,623
  Other liabilities                                                                      32,341            32,341
 Due to developer                                                                     2,204,500         2,204,500
 Accrued interest payable                                       1,532,046               829,285         2,361,331
  Customer deposits                                                 4,374               162,305           166,679
 Deferred revenue                                                                       554,346           554,346
 Noncurrent liabilities:
   Due within one year                                         2,695,000                325,000         3,020,000
   Due in more than one year                                  51,640,000             31,770,250        83,410,250
     Total liabilities                                        55,986,364             36,126,706        92,113,070

Net Assets (Deficit)
 Invested in capital assets, net of related debt                 848,211             (2,408,560)        (1,560,349)
 Restricted for:
   Debt service                                                 5,435,135             1,817,782          7,252,917
 Unrestricted                                                 (47,856,372)           (8,435,167)       (56,291,539)
     Total net assets (deficit)                       $       (41,573,026)   $       (9,025,945)   $   (50,598,971)




                                      See notes to the financial statements.
                                                          9
                    THE CROSSINGS AT FLEMING ISLAND
                   COMMUNITY DEVELOPMENT DISTRICT
                          CLAY COUNTY, FLORIDA
                             Statement of Activities
                     For the Year Ended September 30, 2009



                                                                      Charges for
Functions/Programs                                 Expenses            Activities

Government:
 Governmental activities
  Maintenance and operations                   $     2,710,173    $       3,258,161
  Interest on long-term debt                         3,779,389            7,229,950
      Total governmental activities                  6,489,562           10,488,111

 Business-type activities
  Water and sewer                                    4,617,644            4,461,673
  Golf course operations                             2,246,639            2,200,417
      Total business-type activities                 6,864,283            6,662,090

     Total government                          $     13,353,845   $      17,150,201




                                       10
          Program Revenues                               Net Expense (Revenue) and
  Operating                Capital                        Changes in Net Assets
  Grants and             Grants and         Governmental       Business-type
 Contrihutions          Contributions         Activities         Activities           Total




$          4,086    $                      $       552,074    $                  $      552,074
                                                 3,450,561                            3,450,561
           4,086                                 4,002,635                            4,002,635



                                                                     (155,971)         (155,971)
           3,431                                                      (42,791)          (42,791)
           3,431                                                     (198,762)         (198,762)

$          7,517    $                            4,002,635           (198,762)        3,803,873



General revenues:
 Investment earnings                               142,280             13,479           155,759
 Sale of surplus material                                              23,130            23,130
 Transfers                                        (148,400)           148,400
     Total general revenues                         (6,120)           185,009           178,889


Change in net assets                             3,996,515            (13,753)        3,982,762

Net assets (deficit)
 Beginning of year                             (45,569,541)        (9,012,192)       (54,581,733)

 End of year                               $   (41,573,026)   $    (9,025,945)   $   (50,598,971)




                                See notes to the financial statements.

                                                  11
                                 THE CROSSINGS AT FLEMING ISLAND
                                COMMUNITY DEVELOPMENT DISTRICT
                                      CLAY COUNTY, FLORIDA
                                           Balance Sheet
                                         Governmental Fnnds
                                         September 30, 2009




                                                                                                            Total
                                                                        Debt             Capital        Governmental
                                                      General          Service           Project            Funds
Assets

   Cash and cash equivalents                      $     939,842    $      56,401     $                  $     996,243
   Investments
   Accounts receivable                                    4,981                972                 95           6,048
   Due from other funds                                  21,088                                                21,088
   Advances to other funds                               82,940                                                82,940
   Inventories                                           13,907                                                13,907
   Prepaids                                              57,688                                                57,688
   Restricted investments                                            6,967,181             681,310          7,648,491
           Total assets                           $    1,120,446   $ 7,024,554       $     681,405      $   8,826,405

Liabilities and fund balances

Liabilities
   Accounts payable                               $     114,944    $                 $                  $     114,944
   Due to other funds                                    13,469                                                13,469
   Customer deposits                                      4,374                                                 4,374
         Total liabilities                              132,787                                               132,787

Fund balances
   Reserved for:
         Reserved for debt service                                     7,024,554                            7,024,554
         Reserved for capital projects                                                     681,405            681,405
         Reserved for prepairls and inventories          71,595                                                71,595
         Reserved for advances to other funds            82,940                                                82,940
   Unreserved
      Undesignated                                       833,124                                              833,124
         Total fund balances                             987,659     7,024,554             681,405          8,693,618
          Total liabilities and fund balances     $    1,120,446   $ 7,024,554       $     681,405      $   8,826,405




                                     See notes to the financial statements.

                                                         12
                            THE CROSSINGS AT FLEMING ISLAND
                           COMMUNITY DEVELOPMENT DISTRICT
                                     CLAY COUNTY, FLORIDA
                      Reconciliation of the Balance Sheet - Governmental Funds
                                    to the Statement of Net Assets
                                         Governmental Funds
                                          September 30, 2009




Fund balances - total governmental funds                                                          $     8,693,618

Amounts reported for governmental activities in the statement of net
assets are different because:

   Capital assets used in governmental activities are not financial
   resources and therefore are not reported in the governmental funds:
      Governmental capital assets                                              $     7,074,031
      Less accumulated depreciation                                                 (1,473,629)
                                                                                                        5,600,402



   Long-term liabilities, including notes and bonds payable, are not due and
   payable in the current period and therefore are not reported in the
   governmental funds. Long term liabilities at year-end consist of:
      Accrued interest payable                                                      (1,532,046)
      Notes payable                                                                (54,335,000)
                                                                                                      (55,867,046)

Net assets of governmental activities                                                             $ (41,573,026)




                                    See notes to the financial statements.


                                                         13
                           THE CROSSINGS AT FLEMING ISLAND
                          COMMUNITY DEVELOPMENT DISTRICT
                                  CLAY COUNTY, FLORIDA
               Statement of Revennes, Expenditnres, and Changes in Fnnd Balances
                                      Governmental Funds
                             For the Year Ended September 30, 2009



                                                                                                      Total
                                                                     Debt            Capital       Governmental
                                                 General            Service          Project          Funds
Revenues
   Assessments                               $    2,925,681     $    7,229,950   $                 $   10,155,631
   Developer contributions                            4,086                                                 4,086
   User fees                                        224,739                                               224,739
   Storage and rental fees                          107,741                                               107,741
   Interest and other revenues                       92,059             45,685            4,536           142,280
Total revenues                                    3,354,306          7,275,635            4,536        10,634,477

Expenditures
   Current
     Maintenance and operations                   2,493,432                                             2,493,432
   Capital outlay                                   126,362                             136,874           263,236
   Debt service
     Principal payments                                              2,545,000                          2,545,000
     Interest and fiscal charges                                     3,847,075                          3,847,075
Total expenditures                                2,619,794          6,392,075          136,874         9,148,743

   Excess (deficiency) of revenues
   over (under) expenditures                        734,512            883,560         (132,338)        1,485,734

Other financing sources (uses)
   Transfers (out)                                 (148,400)                                            (148,400)
Total other fmancing sources (uses)                (148,400)                                            (148,400)

Net change in fund balances                         586,112            883,560         (132,338)        1,337,334

Begilllling of year                                 401,547          6,140,994          813,743         7,356,284

End of year                                  $      987,659     $    7,024,554   $      681,405    $    8,693,618




                                      See notes to the financial statements.

                                                           14
                        THE CROSSINGS AT FLEMING ISLAND
                       COMMUNITY DEVELOPMENT DISTRICT
                                CLAY COUNTY, FLORIDA
      Reconciliation ofthe Statement of Revenues, Expenditures, and Changes in Fnnd
            Balances of the Governmental Funds to the Statement of Activities
                          For the Year Ended September 30, 2009




Net change in fund balances - total governmental funds                                      $ 1,337,334

Amounts reported for governmental activities in the statement of
activities are different because:
       Govermnental funds report capital outlays as expenditures.
       However, in the statement of activities, the cost of capital
       assets is allocated over their estimated useful lives and reported
       as depreciation expense:

               Expenditures for capital assets                              $    158,212
               Less: current year depreciation                                  (111,717)        46,495


      Repayment of long-term debt is reported as an expenditure
      on the governmental funds, but a reduction of long-term
      liabilities in the statement of net assets.                                             2,545,000

      Some expenses reported in the statement of activities do not
      require the use of current financial resources and, therefore, are
      not reported as expenditures in governmental funds.

               Change in accrued interest                                                        67,686


       Change in net assets                                                                 $ 3,996,515




                                See notes to the financial statements.
                                                     15
                              THE CROSSINGS AT FLEMING ISLAND
                             COMMUNITY DEVELOPMENT DISTRICT
                                   CLAY COUNTY, FLORIDA
                                     Statement of Net Assets
                                        Proprietary Fund
                                       September 30, 2009

                                                     Water and Sewer           Golf Course          Total
Assets
Current assets
   Cash and cash equivalents                          $        1,192,066   $        273,817     $    1,465,883
   Accounts receivable                                         1,118,127              6,855          1,124,982
   Due from other funds                                           16,701                                16,701
   Inventories                                                                       48,111             48,111
   Prepaids and deposits                                          12,480             12,503             24,983
   Restricted assets
       Investments                                             2,331,535            851,775          3,183,310
   Total current assets                                        4,670,909          1,193,061          5,863,970
Non-current assets
   Deferred charges                                         1,031,512               284,150          1,315,662
   Land, buildings, and equipment, net                     14,192,994             5,835,395         20,028,389
       Total assets                                        19,895,415             7,312,606         27,208,021

Liabilities
Cunent liabilities
   Accounts payable                                             195,818              52,861            248,679
   Other liabilities                                             15,007              17,334             32,341
   Due to other funds                                            18,228               6,092             24,320
   Advances from other funds                                                         82,940             82,940
   Due to developer                                                               2,204,500          2,204,500
   Deferred revenue                                             554,346                                554,346
   Payable from restricted assets
       Customer deposits                                         162,305                               162,305
       Accrued interest payable                                  667,090            162,195            829,285
       Bonds payable                                             145,000            180,000            325,000
    Total current liabilities                                  1,757,794          2,705,922          4,463,716
Non-cunent liabilities
   Bonds payable (less unamortized bond
       discount and defened loss on refunding)             27,035,250             4,735,000         31,770,250
    Total non-current liabilities                          27,035,250             4,735,000         31,770,250
       Total liabilities                                   28,793,044             7,440,922         36,233,966

Net Assets (deficit)
   Invested in capital assets, net of related debt         (3,613,106)            1,204,546         (2,408,560)
   Restricted for debt service                              1,128,203               689,579          1,817,782
   Unrestricted                                            (6,412,726)           (2,022,441 )       (8,435,167)
      Total net assets (deficit)                     $     (8,897,629)     $       (128,316)    $   (9,025,945)



                                    See notes to the financial statements.
                                                          16
                      THE CROSSINGS AT FLEMING ISLAND
                     COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
            Statement of Revennes, Expenses, and Changes in Fnnd Net Assets
                                   Proprietary Fnnd
                         For the Year Ended September 30, 2009


                                         Water and Sewer        Golf Course          Total
Operating revenue
   Water and sewer sales                  $    4,461,673    $                    $   4,461,673
   Golf course                                                     1,438,138         1,438,138
   Restaurant                                                        369,562           369,562
   Golf shop                                                         105,216           105,216
Total operating revenues                       4,461,673           1,912,916         6,374,589

Operating expenses
  Water and sewer                              2,637,849                             2,637,849
  Golf course                                                        539,018           539,018
  Restaurant                                                         427,084           427,084
  Golfshop                                                           365,102           365,102
  General and administrative                                         494,425           494,425
  Depreciation and amortization                 626,834               96,620           723,454

Total operating expenses                       3,264,683           1,922,249         5,186,932

Operating income (loss)                        1,196,990               (9,333)       1,187,657

Nonoperating revenues (expenses)
   Developer contributions                                             3,431              3,431
   Sale of surplus material                                           23,130             23,130
   Interest revenue                                 9,447              4,032             13,479
   Other income                                                      287,501            287,501
   Interest expense                           (1,352,961)           (324,390)        (1,677,351)
Total nonoperating
 revenues (expenses)                          (1,343,514)              (6,296)       (1,349,810)

Net income before transfers                     (146,524)            (15,629)         (162,153)

Transfers from other funds                                           148,400           148,400

Change in net assets                            (146,524)            132,771            (13,753)
Net assets (deficit)
   Beginning of year                          (8,751,105)           (261,087)        (9,012,192)

   Ending                                 $   (8,897,629)   $       (128,316)    $   (9,025,945)




                              See notes to the financial statements.

                                               17
                                       THE CROSSINGS AT FLEMING ISLAND
                                      COMMUNITY DEVELOPMENT DISTRICT
                                             CLAY COUNTY, FLORIDA
                                                Statement of Casb Flows
                                                   Proprietary Fnnd
                                        For the Year Ended September 30, 2009


                                                                             Water and Sewer         Golf Course         Total
Cash flows from operating activities:
  Receipts from customers and users                                          $     4,380,360     $      1,950,028    $    6,330,388
  Payments to suppliers for goods or services                                     (2,708,879)          (1,940,664)       (4,649,543)
Net cash provided (used) by operating activities                                   1,671,481                9,364         1,680,845

Cash flows from noncapitai financing activities
  Other income                                                                                            287,501          287,501
  Developer contributions                                                                                   3,431            3,431
  Sale of surplus material                                                                                 23,130           23,130
  Operating transfer in                                                                                   148,400          148,400
 Net cash provided (used) by noncapitai financing activities                                              462,462          462,462

Cash flows from capital and related financing activities:
  Principal paid on long tenn debt                                                   (40,000)            (170,000)         (210,000)
  Interest paid on debt                                                           (1,334,933)            (330,000)       (1,664,933)
 Net cash provided (used) by capital and related financing activities             (1,374,933)            (500,000)       (1,874,933)

Cash flows from investing activities:
  Net purchases and sales of investments                                            (469,773)             166,803         (302,970)
  Interest and dividends on investments                                                9,447                4,032           13,479
Net cash provided (used) by investing activities                                    (460,326)             170,835         (289,491)

Net increase (decrease) in cash and cash equivalents                                (163,778)             142,661          (21,117)
Cash and cash equivalents at beginning of year                                     1,355,844              131,156        1,487,000
Cash and cash equivalents at end of year                                     $     1,192,066     $        273,817    $   1,465,883


Reconciliation of operating income (loss)
 to net cash provided by operating activities:
  Operating income                                                           $     1,196,990     $         (9,333)   $    1,187,657
  Adjustments to reconcile operating income (loss)
    to net cash provided by operating activities:
        Depreciation and amortization                                               626,834                96,620          723,454
        Change in assets and liabilities
             Decrease (increase) in accounts receivable                             (124,884)              28,816           (96,068)
             Decrease (increase) in due from other funds                              (3,232)                                (3,232)
             Decrease (increase) in inventory                                                              (2,886)           (2,886)
             Decrease (increase) in prepaids and deposits                              4,588                 (348)            4,240
             Decrease (increase) in due from developer                                                      9,722             9,722
             Increase (decrease) in accounts payable                                 (89,663)            (187,680)         (277,343)
             Increase (decrease) in other liabilities                                   (951 )             (1,426)           (2,377)
             Increase (decrease) in due to other funds                                18,228               (7,061)           11,167
             Increase (decrease) in advances from other funds                                              82,940            82,940
             Increase (decrease) in customer deposits                                  2,430                                  2,430
             Increase (decrease) in deferred revenue                                  41,141                                 41,141
        Total adjustments                                                            474,491               18,697           493,188
Net cash provided by operating activities                                    $     1,671,481     $          9,364    $    1,680,845




                                             See notes to the financial statements,
                                                                        18
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity

The Crossings at Fleming Island Community Development District ("District") was established
in November 1989 by the Florida Land and Water Adjudicatory Commission Chapter 42H-I
pursuant to the provisions of Chapter 190, Florida Statutes. The District was established to
provide for the ownership, construction, operation and maintenance of certain infrastructure
within the District. The District has the power, among other things, to manage basic services for
community development and to levy and assess non-ad valorem assessments for the financing
and delivery of capital infrastructure.

The District is governed by the Board of Supervisors ("Board"), which is composed of five
members. The Board is elected by qualified electors of the District. At September 30, 2009 Eagle
Harbor at Fleming Island Joint Venture ("Developer") owns a portion of the land and the District
is economically dependent on the Developer.

The Board has the responsibility for:
1. Assessing and levying assessments.
2. Approving budgets.
3. Exercising control over facilities and properties.
4. Controlling the use of funds generated by the District.
5. Approving the hiring and firing of key personnel.
6. Financing improvements.

The fmancial statements were prepared in accordance with Governmental Accounting Standards
Board ('GASB") Statement 14, and Statement 39, an amendment ofGASB Statement 14. Under
the provisions of those standards, the financial reporting entity consists of the primary
government, organizations for which the District Board of Supervisors is considered to be
financially accountable, and other organizations for which the nature and significance of their
relationship with the District are such that, if excluded, the financial statements of the District
would be considered incomplete or misleading. There are no entities considered to be component
units of the District; therefore, the financial statements include only the operations of the District.




                                                  19
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Government-Wide and Fund Financial Statements

The basic financial statements include both government-wide and fund fmancial statements.

The government-wide financial statements (i.e., the statement of net assets and the statement of
activities) report information on all of the non-fiduciary activities of the primary government.
For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Program revenues include: I) charges to
customers who purchase, use or directly benefit from goods, services or privileges provided by a
given function or segment (operating-type special assessments for maintenance and debt service
are treated as charges for services) and 2) grants and contributions that are restricted to meeting
the operational or capital requirements of a particular function or segment. Other items not
included among program revenues are reported instead as general revenues.

Measurement Focus, Basis o(Accounting and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Revenues are recorded when eamed and
expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Assessments are recognized as revenues in the year for which they are levied. Grants and similar
items are to be recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.

Governmental fund financial statements are reported using the current fmancial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose, the government considers revenues to be available if they are
collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a
liability is incurred, as under accrual accounting. However, debt service expenditures are
recorded only when payment is due.




                                                20
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis o(Accounting and Financial Statement Presentation (Continued)

Assessments

Assessments are non-ad valorem assessments on all property within the District. Assessments are
levied each November 1 on property as of the previous January 1 to pay for the operations and
maintenance of the District. The fiscal year for which annual assessments are levied begins on
October 1 with discounts available for payments through February 28 and become delinquent on
April 1. For debt service assessments, amounts collected as advance payments are used to prepay
a portion of the bonds outstanding. Otherwise, assessments are collected annually to provide
funds for the debt service on the portion of the bonds which are not paid with prepaid
assessments.

Assessments and interest associated with the current fiscal period are all considered to be
susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only
the portion of assessments receivable due within the current fiscal period is considered to be
susceptible to accrual as revenue of the current period. All other revenue items are considered to
be measurable and available only when cash is received by the government.

The District reports the following major governmental funds:

General Fund

The general fund is the general operating fund of the District. It is used to account for all
financial resources except those required to be accounted for in another fund.

Debt Service Fund

The debt service fund is used to account for the accumulation of resources for the annual
payment of principal and interest on long-term debt.

Capital Projects Fund

This fund accounts for the financial resources to be used for the acquisition or construction of
major infrastructure within the District.




                                               21
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus. Basis ofAccounting and Financial Statement Presentation (Continued)

The following major proprietary funds are used by the District:

Water and Sewer Fund

This enterprise fund is used to account for the operations that provide water and sewer utility
services within the District. Receipts are restricted by the bond indenture and may only be used
for costs associated with operating the water and sewer system and for debt service on the bonds
so that the system revenues meet or exceed system expenses.

Golf Course Fund

This enterprise fund is used to account for the operations of the golf course within the District.

Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services or delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating
revenues of the District's enterprise fund are charges for services and operating expenses,
including costs of sales, administrative expenses and depreciation.

Proprietary fund types follow generally accepted accounting principles prescribed by the
Governmental Accounting Standards Board ("GASB") and all Financial Accounting Standards
Board ("FASB") standards issued prior to November 30, 1989. The District has elected not to
apply FASB Statements and Interpretations issued after November 30, 1989 as permitted by
GASB Statement 20.

As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements.

When both restricted and lUlfestricted resources are available for use, it is the government's
policy to use restricted resources first, then umestricted resources as they are needed.




                                                 22
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Assets or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to bond covenants or based on
other legal requirements.

Deposits and Investments

The District's cash and cash equivalents are considered to be cash on hand and demand deposits.

The District has elected to proceed under the Alternative Investment Guidelines as set forth in
Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the
following:

    a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool
       authorized pursuant to the Florida Interlocal Cooperation Act;
    b) Securities and Exchange Commission registered money market funds with the highest
       credit quality rating from a nationally recognized rating agency;
    c) Interest bearing time deposits or savings accounts in qualified public depositories;
    d) Direct obligations of the U.S. Treasury;
    e) State Board of Administration.

Securities listed in paragraph c) and d) shall be invested to provide sufficient liquidity to pay
obligations as they come due. In addition, surplus funds may be deposited into certificates of
deposit which are insured.

Investments are stated at fair value. In addition, any unspent proceeds are required to be held in
investments allowed in the bond indenture. The District records all interest revenue related to
investment activities in the respective funds.




                                               23
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets. Liabilities and Net Assets or Equity (Continued)

Interfund Transactions

Activity between funds that is representative of lending/borrowing arrangements outstanding at
the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current
portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of
interfund loans). Advances between funds, as reported in the fund financial statements, are
offset by a fund balance reserve account in applicable governmental funds to indicate that they
are not available for appropriation and are not expendable available financial resources. Any
residual balance outstanding between the governmental activities and business-type activities are
reported in the government-wide financial statements as internal balances.

Transfers and interfund balances totally within governmental activities and those that are totally
within business-type activities are eliminated and not presented in the government wide financial
statements. Transfers and balances between governmental and business-type activities are
presented in the government-wide financial statements.

Inventories and Prepaid Items

Inventories of governmental funds are recorded as expenditures when consumed rather than
when purchased. Inventories in the proprietary funds consisting of food, beverages and golf
merchandise are recorded at cost and expensed on the first in first out basis.

Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items in both government-wide and fund fmancial statements.

Capital Assets

Capital assets, which include property, plant and equipment, and infrastructure assets (e.g.,
roads, sidewalks and similar items) are reported in the government activities columns in the
government-wide financial statements. Capital assets are defmed by the District as assets with an
initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in
excess of two years. Such assets are recorded at historical cost or estimated historical cost if
purchased or constructed. Donated capital assets are recorded at estimated fair market value at
the date of donation.




                                               24
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets. Liabilities and Net Assets or Equity (Continued)

Capital Assets (Continued)

The costs of normal maintenance and repairs that do not add to the value of the asset or
materially extend assets lives are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over
the following estimated useful lives:

                      Assets                                          Years
       Water and sewer infrastructure                                  40
       Golf course improvements                                        40
       Recreational furniture, fixtures and equipment                 5-7

In the governmental fund financial statements, amounts incurred for the acquisition of capital
assets are reported as fund expenditures. Depreciation expense is not reported in the
governmental fund financial statements.

Deferred Revenue

Deferred revenue consists of amounts billed in advance in the water and sewer fund and amounts
collected from the Developer that relate to the subsequent period.

Capitalized Interest

The District follows the policy of capitalizing interest as a component of the cost of capital assets
constructed for its own use in conformity with Statement of Financial Accounting Standard 32,
42 and 62, as applicable.

Long-Term Obligations

In the government-wide financial statements, long-term debt and other long-term obligations are
reported as liabilities in the statement of net assets. Bond premiums and discounts, as well as
issuance costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of premiums or discounts.


                                                 25
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Assets or Equity (Continued)

Long-Term Obligations (Continued)

In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as issuance costs, during the current period. The face amount of debt issued is
reported as other financing sources. Premiums received on debt issuances are reported as other
financing sources while discounts on debt issuances are reported as other financing uses.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as
debt service expenditures.

Fund EguitylNet Assets

In the fund financial statements, governmental funds report reservations of fund balance for
amounts that are not available for appropriation or are legally restricted by outside parties for use
for a specific purpose. Designations of fund balance represent tentative management plans that
are subject to change.

Net assets in the government-wide statements are categorized as invested in capital assets, net of
related debt, restricted or umestricted. Invested in capital assets, net of related debt represents net
assets related to infrastructure and property, plant and equipment, net of any related debt.
Restricted net assets represent the assets restricted by the District's bond covenants.

Other Disclosures

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of
the financial statements, and the reported amounts of revenues and expenditures during the
reporting period. Actual results could differ from those estimates.




                                                  26
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

Budgetary Information

The District is required to establish a budgetary system and an approved annual budget. Annual
budgets are adopted on a basis consistent with generally accepted accouuting principles for all of
the funds. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial
statements.

a)   Each year the District Manager submits to the District Board a proposed operating budget
     for the fiscal year commencing the following October I.
b)   Public hearings are conducted to obtain comments.
c)   Prior to October I, the budget is legally adopted by the Board.
d)   All budget changes must be approved by the Board.
e)   The budgets are adopted on a basis consistent with generally accepted accounting principles.
f)   Unused appropriation for annually budgeted funds lapse at the end of the year.

Bond Compliance

The Revenue Bonds Series 1999 requires the District to maintain rates and charges for the Golf
Course such that net revenues are 1.1 0 times the Debt Service Requirement for all Outstanding
Bonds. The net revenues for the current fiscal year were approximately $283,700 short of
meeting this requirement. The District is working on meeting the requirements in future years
through cost savings, new revenue sources and a possible restructuring of the Series 1999
Revenue Bonds debt level and/or interest rate.

NOTE 3 - CASH AND INVESTMENTS



As of September 30,2009, the carrying amounts of the District's deposits was $1,937,806 and the
bank balances totaled $1,970,713. The District also had cash on hand of $2, 172 resulting in a total
cash carrying amouut of $1,939,978. The District's cash balances were entirely covered by
federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida
Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified
depositories to deposit with the Treasurer or another banking institution eligible collateral equal
to various percentages of the average daily balance for each month of all public deposits in
excess of any applicable deposit insurance held. The percentage of eligible collateral (generally,


                                                27
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30,2009


NOTE 3 - CASH AND INVESTMENTS (Continued)
Cash (Continued)

U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to
public deposits is dependent upon the depository's financial history and its compliance with
Chapter 280. In the event of a failure of a qualified public depository, the remaining public
depositories would be responsible for covering any resulting losses.

Investments

Florida statutes authorize the District to invest in the Local Government Surplus Funds Trust Fund
administered by the State Treasurer, negotiable direct obligations of or obligations unconditionally
guaranteed by the U.S. Government, interest-bearing time deposits in fmancial institutions located
in Florida and organized under Federal or Florida laws, obligations of the Federal Farm Credit
Banks, the Federal Home Loan Mortgage Corporation, the Federal Home Loan Bank or its district
banks, or obligations guaranteed by the Government National Mortgage Association, and
obligations of the Federal National Mortgage Association.

The State Board of Administration is part of the Local Governments Surplus Funds Trust Fund
and is governed by Chapter 19-7 of the Florida Administrative Code. These rules provide
guidance and establish the general operating procedures for the administration of the Local
Governments Surplus Funds Trust Fund. Additionally, the Office of the Auditor General
performs the operational. audit of the activities and investments of the State Board of
Administration. The Local Government Surplus Funds Trust Fund is not a registrant with the
Securities and Exchange Commission (SEC); however, the board has adopted operating
procedures consistent with the requirements for a 2a-7 fund.

On November 29, 2007, the State Board of Administration implemented a temporary freeze on
the assets held in the Pool due to an unprecedented amount of withdrawals from the Pool coupled
with the absence of market liquidity for certain securities within the Pool. The significant
amount of withdrawals followed reports that the Pool held asset-backed commercial paper that
was subject to sub prime mortgage risk. On December 4, 2007, based on recommendations from
an outside financial advisor, the State Board of Administration restructured the Pool into two
separate pools. Pool A, (Local Government Surplus Funds Trust Fund Investment Pool)
consisted of all money market appropriate assets, which was approximately $12 billion or 86%
of Pool assets. Pool B, (Surplus Funds Trust Fund) consisted of assets that either defaulted on a
payment, paid more slowly than expected, andlor had any significant credit and liquidity risk,
which was approximately $2 billion or 14% of Pool assets. At the time of the restructuring, all
current pool participants had their existing balances proportionately allocated into Pool A and
PoolB.


                                                28
                           THE CROSSINGS AT FLEMING ISLAND
                          COMMUNITY DEVELOPMENT DISTRICT
                                CLAY COUNTY, FLORIDA
                            NOTES TO FINANCIAL STATEMENTS
                                   SEPTEMBER 30, 2009


NOTE 3 - CASH AND INVESTMENTS (Continued)

Investments (Continued)

On August 3, 2009, the SBA announced "Florida PRIME" as the highly enhanced version of the
SBA's prior Local Government Investment Pool. Pool A is now referred to as Florida PRIME,
and Pool B is referred to as Fund B. From December 2007 through September 2009, the SBA
transferred a total of $1.46 billion in liquid assets from Fund B to participants in Florida PRIME.
This amount represents approximately 73 % of their original adjusted Fund B balances.

At September 30, 2009, Florida PRIME was rated AAAm by Standard and Poor's. Florida
PRIME is considered a SEC 2a7-like fund, thus, the account balances should be considered its
fair value. Fund B is not rated by any national rating agency.

Fund B is accounted for as a fluctuating NAV pool. The fair value factor for September 30, 2009
was 0.54915069. The factor should be multiplied by the account balance in order to calculate the
fair value of the investment in Fund B.

The weighted average days to maturity (WAM) of Florida PRIME at September 30, 2009 was 33
days. A portfolio's WAM reflects the average maturity in days based on final maturity or reset
date, in the case of floating rate instruments. WAM measures the sensitivity of Florida PRIME to
interest rate changes.

The weighted average life based on expected cash flows (WAL) of Fund B at September 30,
2009 was 6.69 years. However, because Fund B consists of restructured or defaulted securities
there is considerable uncertainty regarding the weighted average life.

As of September 30, 2009, the District had $522,148 invested in Florida PRIME. The District
did not have any funds invested in Fund B. Additional information regarding the Local
Government Surplus Funds Trust Fund may be obtained from the State Board of Administration.




                                                29
                           THE CROSSINGS AT FLEMING ISLAND
                          COMMUNITY DEVELOPMENT DISTRICT
                                CLAY COUNTY, FLORIDA
                            NOTES TO FINANCIAL STATEMENTS
                                   SEPTEMBER 30, 2009


NOTE 3 - CASH AND INVESTMENTS (Continued)

Investments (Continued)

As of September 30, 2009, the District had the following investments. The investment in the
State Board of Administration Florida PRIME pool is reported as cash and cash equivalents in
the balance sheet.
                                                         Weighted
                                                         Average                Fair
                                                         Maturity               Value

State Board of Administration Investment Pool
   Florida PRIME                                                33 days                 $   522,148
Money market mutual fund                                         NA                      10,831,801
                                                                                        $11.353.949

Credit risk - The risk that an issuer or other counter party to an investment will not fulfill its
obligations. The District does have a fonnal investment policy that limits its investments to high
quality investments to control credit risk.

Custodial risk- For an investment, custodial credit risk is the risk that, in the event of the failure
of the counterparty, the District will not be able to recover the value of the investments or
collateral securities that are in the possession of an outside party. The District has no formal
policy for custodial risk. The money market mutual funds are not evidenced by securities that
exist in physical or book entry form. The District's investments are held by the investment's
counterparty, not in the name of the District.

Concentration risk - The District places no limit on the amount the District may invest in any
one issuer.

Interest rate risk - Interest rate risk is the risk that changes in interest rates will adversely affect
the fair value of an investment. The District does not have a formal policy that limits investment
maturities as a means of managing exposure to fair value losses arising from increasing interest
rates.

However, the Bond Indentures limit the type of investments held, using unspent proceeds for
certain District's investments.




                                                  30
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30,2009


NOTE 4 - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2009 was as follows:


                                      Beginning                                        Ending
                                       Balance       Additions       Reductions        Balance
Governmental activities
Capital assets, not being depreciated
 Land                                 $2,298,612     $               $                $2,298,612
 Construction in progress                118,420         130,343         (l24,366}       124,397
Total capital assets, not being
 depreciated                           2,417,032         130,343         (l24,366}     2,423,009

Capital assets, being depreciated
 Furniture, fixtures and equipment     4,498,787         152,235                       4,651,022
Total capital assets, being
 depreciated                           4,498,787         152,235                       4,651,022

Less accumulated depreciation for:
 Furniture, fixtures and equipment    (l,361,912}        (1l1,717}                    (l,473,629}
Total accumulated depreciation        O,36L912}          (IlL717}                     (L473,629}

Total capital assets, being
 depreciated, net                      3,136,875          40,518                       3,177,393

Governmental activities capital
 assets, net                         $5,553,907      $ 170,861       $(124,366)       $5,600,402


Depreciation expense for September 30, 2009 was charged to maintenance and operations
function.




                                                31
                               THE CROSSINGS AT FLEMING ISLAND
                              COMMUNITY DEVELOPMENT DISTRICT
                                    CLAY COUNTY, FLORIDA
                                NOTES TO FINANCIAL STATEMENTS
                                       SEPTEMBER 30, 2009


NOTE 4 - CAPITAL ASSETS (Continued)


                                        Beginning                                            Ending
                                         Balance          Additions           Reductions     Balance
Business-!YQe activities
Capital assets, not being depreciated
 Land                                   ~    3,598,831    $               ~                $ 3,598,831
Total capital assets, not being
 depreciated                                 3,598,831                                       3,598,831

Capital assets, being depreciated
 Water and sewer facilities                 20,096,198                                      20,096,198
 Golf course and improvements                3,203,509                                       3,203,509
 Furniture, fixtures and equipment             118,169                                         118,169
Total capital assets, being
 depreciated                                23,417,876                                      23,417,876

Less accumulated depreciation for:
 Water and sewer facilities                 (5,399,973)       (503,531)                     (5,903,504)
 Golf course and improvements                 (892,438)        (76,062)                       (968,500)
 Furniture, fixtures and equipment            (116,042)           (272)                       (116,314)
Total accumulated depreciation              (6,408,453)       (579,865)                     (6,988,318)

Total capital assets, being
 depreciated, net                           17,009,423        (579,865)                     16,429,558

Business-type activities capital
 assets, net                            $20,608,254       $ (572,865)     $                $20,028,389




                                                     32
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 5 - RESTRICTED ASSETS

Restricted assets in the District's governmental funds include investments which are restricted
for debt service in connection with the bond requirements discussed in Note 6.

Restricted assets in the District's enterprise fund includes cash, cash equivalents and investments
that are restricted in connection with the Sewer Revenue Bonds discussed in Note 6 and for the
payment of customer security deposits which are recorded in the Utilities Fund.


NOTE 6 - LONG TERM LIABILITIES

Special Assessment Bonds - Series 2000

In May 2000, the District issued $73,710,000 Special Assessment Refunding Bonds, Series
2000. The bonds were issued to refund the Special Assessment Refunding Bonds, Series 1993
and the Special Assessment Bonds Series 1995 and to fmance the acquisition and construction of
certain infrastructure projects within the District.

The Series 2000 Bonds are comprised of $4,640,000 Series 2000A, $20,215,000 Series 2000B
and $48,855,000 Series 2000C as follows:

                                                             Mandatory
                   Original Face                             Redemption
       Series        Amount             Interest Rate      Beginning May 1        Maturitv

       2000A        $ 1,595,000       4.50% to 5.25%            2001            May   1,2005
       2000A          3,045,000           5.60%                 2006            May   1, 2012
       2000B          4,635;000       4.50% to 5.25%            2001            May   1,2005
       2000B          5,940,000           5.45%                 2006            May   1,2010
       2000B          9,640,000           5.8%                  2011            May   1,2016
       2000C         12,995,000           7.05%                 2001            May   1,2015
       2000C        35,860,000            7.10%                 2016            May   1,2020

Interest is to be paid semiannually on each May 1 and November I. Principal is to be paid
annually commencing May 1,2001 through May 1,2030. The Series 2000 Bonds are subject to
optional and extraordinary mandatory redemption prior to maturity as outlined in the Bond
Indenture.




                                                33
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30, 2009


NOTE 6 - LONG TERM LIABILITIES (Continued)

Special Assessment Bonds - Series 2000 (Continued)

The Bond Indenture requires that the District maintain a municipal bond insurance policy for the
Series 2000 AlB Bonds and maintain adequate funds in a reserve account to meet the debt
service reserve requirement as defined in the Indenture for the Series 2000C Bonds. In addition,
the District is required by the Bond Indenture to levy special assessments in annual amounts
adequate to provide payment of debt service and to meet the reserve requirements.

Utility Revenue Bonds

Revenue Retunding Bond, Series 2007

On June 1, 2007 the District issued $28,900,000 of Utility Refunding Bond, Series 2007, with
interest rates ranging from 3.75% to 4.875%. The bonds were used to refinance all of the
outstanding Utility Revenue Bonds, Series 1994 and 1999; to refmance certain developer loans
previously made to support the operations of the System; to purchase a debt service reserve
surety for and make a deposit to the Reserve Account for the bonds and to pay the costs of
issuing the bonds, including payment of the related premiums for a municipal bond insurance
policy and the debt service reserve surety. Principal and interest are payable annually on
October 1. The bonds mature on October 1,2037.

The bonds are secured by a pledge of certain revenues derived from operation of the water and
sewer services. In addition, the District is required to maintain a reserve account to meet the debt
service reserve requirement as defined in the Bond Indenture.

Advance Refunding

The Utility Refunding Bonds, Series 2007 were issued to defease the Utility Revenue Bonds,
Series 1994 and 1999. The principal and interest debt service requirements of the 2007 bonds are
$8,182,709 more than the debt service requirements of the 1994 and 1999 Bonds. The economic
gain on the advance refunding transaction was $1,617,235.

Detfased Debt

Pursuant to the GASB Statement No.7, Advanced Refunding Resulting in Defeasance of Debt,
the District does not report defeased/refunded bond funds on its statement of net assets.




                                                34
                            THE CROSSINGS AT FLEMING ISLAND
                           COMMUNITY DEVELOPMENT DISTRICT
                                 CLAY COUNTY, FLORIDA
                             NOTES TO FINANCIAL STATEMENTS
                                    SEPTEMBER 30, 2009


NOTE 6 - LONG TERM LIABILITIES (Continued)

Defeased Debt (Continued)

The total remaining principal balance due on bond issues defeased                 IS   as follows as of
September 30, 2009:

        Utility Revenue Bond, Series 1999                                    $6,375,000

GoZfCourse Revenue Bonds

In May 1999 the District issued $7,835,000 of Golf Course Revenue Bonds, Series 1999 due on
October 1, 2024 with a fixed interest rate of 6.60%. The bonds were issued to finance the
acquisition and construction of certain public infrastructure within the District. Interest is to be
paid semiannually on each April 1 and October 1, commencing November 1, 1999. Principal is
to be paid annually commencing October 1,2001.
The bonds are secured by a pledge of certain revenues derived from operation of the golf course.
In addition, the District is required to maintain a reserve account to meet the debt service reserve
requirement as defined in the Bond Indenture.
Changes in long-term liability activity for the fiscal year ended September 30, 2009 was as
follows:
                          Begioning                                        Ending        Due Within
                           Balance      Additions        Reductions        Balance        One Year
Governmental activities
Bonds payable:
 Series 2000A             $ 1,880,000   $                $     435,000   $ 1,445,000      $ 455,000
 Series 2000B              12,170,000                        1,245,000    10,925,000       1,315,000
 Series 2000C              42,830,000                          865,000    41,965.000         925,000
 Governmental activity
  long-term liabilities   $56880000     $                $ 2545,QQQ      $54335000        $269500Q




                                                    35
                              THE CROSSINGS AT FLEMING ISLAND
                             COMMUNITY DEVELOPMENT DISTRICT
                                   CLAY COUNTY, FLORIDA
                               NOTES TO FINANCIAL STATEMENTS
                                      SEPTEMBER 30, 2009


NOTE 6 - LONG TERM LIABILITIES (Continued)

                            Beginning                                                 Ending        Due Within
                             Balance             Additions            Reductions      Balance        One Year
Business-IY12e activities
Bonds payable:
 Utility Series 2007        $28,900,000      $                    $      (40,000)   $28,860,000     $   145,000
 Golf Series 1999             5,085,000                                 (170,000)     4,915,000         180,000
Less deferred amounts:
 On refunding                (1,330,476)                                  77,962     (1,252,514)
 For issuance discounts        (446,016)                                  18,780       (427,236)
 Business-type activity
  long-term liabilities     $322085Q8        $                    $     (113 258)   $32 Q25 250     $ 325000


At September 30, 2009, the scheduled debt service requirements on the long-term debt were as
follows:

                                                         Governmental Activities
                                           Principal           Interest                   Total

            2010                        $ 2,695,000               $ 3,686,026         $ 6,381,026
            2011                          2,860,000                 3,522,257           6,382,257
            2012                          3,035,000                 3,346,155           6,381,155
            2013                          2,685,000                 3,157,895           5,842,895
            2014                          2,860,000                 2,987,977           5,847,977
         2015-2019                       11,080,000                12,322,552          23,402,552
         2020-2024                       10,575,000                 8,938,900          19,513,900
         2025-2029                       14,900,000                 4,612,870          19,512,870
            2030                          3,645,000                   258,795           3,903,795
                                        $54,335,000               $42,833.427         $97,168.427




                                                             36
                        THE CROSSINGS AT FLEMING ISLAND
                       COMMUNITY DEVELOPMENT DISTRICT
                             CLAY COUNTY, FLORIDA
                         NOTES TO FINANCIAL STATEMENTS
                                SEPTEMBER 30, 2009


NOTE 6 - LONG TERM LIABILITIES (Continued)

                                                Business-Type Activities
                                    Principal          Interest               Total

          2010                  $   325,000             $ 1,652,631      $  1,977,631
          2011                      515,000               1,634,819         2,149,819
          2012                      770,000               1,608,819         2,378,819
          2013                      805,000               1,572,194         2,377,194
          2014                      845,000               1,533,779         2,378,779
       2015-2019                  4,890,000               7,003,304        11,893,304
       2020-2024                  6,265,000               5,603,094        11,868,094
       2025-2029                  5,865,000               4,023,544         9,888,544
       2030-2034                  6,795,000               2,600,919         9,395,919
       2035-2038                  6,700,000                 823,125         7,523,125
                                $33,775,000             $28,056,228      $ 61,831,228


NOTE 7 - OPERATING LEASES

Equipment Lease

On March 26, 2009, the District entered into an operating lease for maintenance equipment for use
on the Golf Course. The lease is for 36 months and requires monthly payments of $9,906 that
commenced in April 2009. For the year ended September 30, 2009, the District made payments of
$59,436 pursuant to the lease.

The following is a schedule of the District's required future minimum lease payments under the
agreement:
                                             Year
                                            Ended                Miuimum
                                           Sept. 30            Lease Payments

                                                2010                  $ 118,877
                                                2011                    118,877
                                                2012                     59,438
                                                Total                 $ 297,192




                                                  37
                         THE CROSSINGS AT FLEMING ISLAND
                        COMMUNITY DEVELOPMENT DISTRICT
                              CLAY COUNTY, FLORIDA
                          NOTES TO FINANCIAL STATEMENTS
                                 SEPTEMBER 30,2009


NOTE 7 - OPERATING LEASES (Continued)

Golf Cart Lease

On September 16, 2009, the District entered into an operating lease for golf carts for use on the
Golf Course. The lease is for 48 months and requires monthly payments of $4,743 that
commenced in September 2009. For the year ended September 30, 2009, the District made
payments of $4,743 pursuant to the lease.

The following is a schedule of the District's required future minimum lease payments under the
agreement:
                                             Year
                                            Ended                Minimum
                                           Sept. 30            Lease Payments

                                             2010                $ 56,916
                                             2011                   56,916
                                             2012                   56,916
                                             2013                   52,173
                                             Total               $ 222.921

Sales Center Lease

On December 17, 2008 the District entered into an operating lease to rent a portion of the Sales
Center. The lease is for 36 months beginning on April 1, 2009 and ending March 31, 2012. The
District will receive rent in the amount of $25,500 for the first year, $27,200 in the second year
and $28,900 in the third year, rental payments will be received monthly. For the year ended
September 30, 2009, the District recorded receipts of$12,750 pursuant to the lease.

The following is a schedule of the District's expected future minimum lease receipts under the
agreement:
                                            Year
                                           Ended                Minimum
                                          Sept. 30            Lease Receipts

                                             2010                $ 26,350
                                             2011                  28,050
                                             2012                  14,450
                                             Total               $ 68.850



                                               38
                        THE CROSSINGS AT FLEMING ISLAND
                       COMMUNITY DEVELOPMENT DISTRICT
                             CLAY COUNTY, FLORIDA
                         NOTES TO FINANCIAL STATEMENTS
                                SEPTEMBER 30,2009


NOTE 8 - DEVELOPER TRANSACTIONS

Beginning October 1, 2008, the District started operating as an independent entity that is
supported by resident assessments and other related revenues. As a result, the Developer's
assessment has been added to the annual tax roll that is processed with the tax collector.

The District maintains a working capital line-of-credit with the Developer for the Golf Course
Fund. During the fiscal year ended September 30, 2005 the line was modified to increase the
amount available from $654,000 to $754,500 and to revise the interest rate from 8% to 6.6%.
The amount owed as of September 30, 2009 is $704,500.

In August 2004, the Developer agreed to lend the District up to $1,500,000 to fund the purchase
of approximately $2,000,000 in face value of the Golf Course Revenue Bonds, Series 1999. The
loan is non-interest bearing through September 30, 2011 at which time it will bear interest at a
rate of 6.6% per annum. The funds were advanced by the Developer along with a contribution
from the Developer of $254,000 for a total of$I,754,000 which was used to pay down the bonds
and the Bond holders forgave $246,000 which resulted in a gain to the District. The District will
continue to owe the Developer for the Line of Credit in the Golf Fund until such time a
refinancing or other arrangement is made to satisfY this debt.


NOTE 9 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
The composition of interfund balances at September 30, 2009, is as follows:

Due to/tram other fUnds:

Receivable Fund                      Payable Fund                         Amount
General Fund                         Water Sewer Fund                     $ 18,228
General Fund                         Golf Fund                               2,860
Water Sewer Fund                     General Fund                           13,469
Water Sewer Fund                     Golf Fund                               3,232

The outstanding balance between funds results mainly from the time lag between the dates that
payments between funds are made.




                                               39
                          THE CROSSINGS AT FLEMING ISLAND
                         COMMUNITY DEVELOPMENT DISTRICT
                               CLAY COUNTY, FLORIDA
                           NOTES TO FINANCIAL STATEMENTS
                                  SEPTEMBER 30, 2009


NOTE 9 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (Continued)

Advances to/trom other funds:

Receivable Fund                     Payable Fund                          Amount
General Fund                        Golf Fund                            $ 82,940

On August 27, 2009 the General Fund transferred to the Golf Fund $85,800 to cover the Golf
Fund debt service payment. The advance is to be repaid in 30 annual installments of $2,860 and
no interest due. The current portion of the advance is recorded in Due to/from other funds.


The following is a summary of interfund transfers for the year ended September 30, 2009:

                                               Transfers           Transfers
                                                  In                 Out
       General Fund                           $                   $ 148,400
       Golf Fund                                 148,400

       Total transfers                        $ 148,400           $ 148,4QO

The transfer from the General Fund to the Golf Fund was to move the portion of tax assessment
revenues that related to the Golf Course.


NOTE 10 - COMMITMENTS

The District has contracted with Govermnent Services Group, Inc., a management company to
perform management advisory services, which include financial and accounting advisory
services. The contract with Government Services Group, Inc. expired on September 30, 2009. On
July 23, 2009, the District contracted with Governmental Management Services, LLC to perform
management advisory services. The agreement is for a period of three years beginning October 1,
2009 and ending September 30, 2012. Governmental Management Services, LLC will be paid a
fixed management fee in the amount of $135,000 annually. Certain employees of the
management company also serve as officers of the District. Under the agreement, the District
compensates the management company for management, accounting, financial reporting,
computer and other administrative costs.




                                              40
                        THE CROSSINGS AT FLEMING ISLAND
                       COMMUNITY DEVELOPMENT DISTRICT
                             CLAY COUNTY, FLORIDA
                         NOTES TO FINANCIAL STATEMENTS
                                SEPTEMBER 30,2009


NOTE 10 - COMMITMENTS (Continued)

On June 24, 2008, the District entered into an agreement with Hampton Golf for the management
of the golf course and the swim and tennis facilities, which are part of the General Fund. The
agreement is for a period of three years beginning October I, 2008 and ending September 30,
2011. Hampton Golf will be paid a fixed management fee in the amount of $36,000 annually for
the General Fund and $96,000 annually for the Golf course.

On June 26, 2008, the District entered into an agreement with Tree Amigos Outdoor Services for
landscape maintenance services. The agreement is for a period of three years beginning
October I, 2008 and ending September 30, 2011. Tree Amigos Outdoor Services will be paid a
fixed fee in the amount of $835,000 for the first year, $850,000 for the second year and $881,000
for the third year. All payments to Tree Amigos Outdoor Services will be paid out of the General
Fund.


NOTE 11 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; and natural disasters. These risks are covered by
commercial insurance from independent third parties. Settled claims from these risks have not
exceeded commercial insurance coverage over the past three years.


NOTE 12-SUBSEOUENTEVENTS

On October 22,2009 the District passed Resolution 2010-01 to levy debt special assessments for
annexed properties into the District. There were 71 residential lots annexed into the District
during the year ended September 30, 2009. These annexed lots will be assigned debt of the
2000C bond series.




                                               41
                               THE CROSSINGS AT FLEMING ISLAND
                             COMMUNITY DEVELOPMENT DISTRICT
                                     CLAY COUNTY, FLORIDA
                   Schedule of Revenues, Expenditures, and Changes in Fuud Balances
                                   Budget and Actual - General Fuud
                                For the Year Euded September 30, 2009
                                                                                             Variance with
                                                                                             Final Budget
                                               Budgeted Amounts                 Actual         Positive
                                            Original        Final              Amounts        (Negative)
Revenues
   Assessments                          $    2,940,790    $    2,940,790   $    2,925,681    $      15,109
   Developer contributions                                                          4,086           (4,086)
   User fees                                   588,300           588,300          224,739          363,561
   Storage and rental fees                      84,000            84,000          107,741          (23,741)
   Interest and other revenues                  40,700            40,700           92,059          (51,359)
Total revenues                               3,653,790         3,653,790        3,354,306          299,484

Expenditures
   Current
     Maintenance                             2,807,725         2,807,725        2,493,432          314,293
     Capital outlay                            200,000           200,000          126,362           73,638
Total expenditures                           3,007,725         3,007,725        2,619,794          387,931

   Excess (deficiency) of revenues
   over (under) expenditures                   646,065          646,065           734,512          (88,447)

Other financing sources (uses):
 Transfers out                                (148,400)   $    (148,400)         (148,400)
Total other financing sources (uses)          (148,400)        (148,400)         (148,400)

Net change in fund balances             $      497,665    $     497,665           586,112    $     (88,447)

   Fund balances
     Beginning of year                                                            401,547

     End of year                                                           $      987,659




                                                          42
                    THE CROSSINGS AT FLEMING ISLAND
                   COMMUNITY DEVELOPMENT DISTRICT
                           CLAY COUNTY, FLORIDA
                             Notes to the Budgetary
                    Required Supplementary Information (RSI)
                               September 30, 2009

Note 1 - Basis of Accounting
Generally accepted accounting principals (GAAP) serve as the budgetary basis of
accounting.

Note 2 - Stewardship, Compliance, and Accountability
The legal level of budgetary control, the level at which expenditures may not exceed
budgeted appropriations, is in the aggregate (total expenditures for the respective funds).
For the current year, there were no excess expenditures over appropriations.




                                               43
                                   NOWLEN, HOLT & MINER, PA.
&M                                             CERTIFIED PUBLIC ACCOUNTANTS                             EVERETT B. NOWlEN (1'Y.1(J.j984),
                                                                                                                    EDWARD T. HOLT,
                                                                                                                                            CPA
                                                                                                                                            CPA
                                                                                                                   WILLIAM B. MINER,        CPA
                                                                                                            ROBERT W. HENDRIX, JR..         CPA
                                                   WEST PALM BEACH OFFICE                                     JANET R. BARICEVICH,          CPA
                                                  215 FIFTH STREET, SUITE 200
                                                     POST OFFICE BOX 347
                                              WEST PALM BEACH, FLORIDA 33402-0347
                                                   TELEPHONE (561) 659-3060
                                                                                                                   KATHLEEN A. MINER, CPA
                                                        FAX (561) 835-0628                                      TERRY L. MORroN. JR., CPA
                                                                                                                 N. RONALD BENNETT. CPA
                                                                                                                 J. MICHAEL STEVENS, CPA
                                                                                                                 DANIEL A. KIRCHMAN, CPA
                                                                                                                      AlEXIA G. VARGA, CPA
                                                                                                              BRIAN J. BRESCIA. CFI'«', CPA
                                                                                                                  KARA D. PETERSON, CPA




                                                                                                               BEllE GLADE OFFICE
                                                                                                                333 S. E. 2nd STREET
                            REPORT ON INTERNAL CONTROL OVER FINANCIAL                                         POST OFFICE BOX 338
                                                                                                    BELLE GLADE, FLORIDA 33430-0338
                             REPORTING AND ON COMPLIANCE AND OTHER                                         TELEPHONE (561) 996-5612
                                                                                                                      FAX (561) 996-6248
                              MATTERS BASED ON AN AUDIT OF FINANCIAL
                               STATEMENTS PERFORMED IN ACCORDANCE
                                WITH GOVERNMENT AUDITING STANDARDS



     To the Board of Supervisors
     The Crossings at Fleming Island Community Development District
     Clay County, Florida

     We have audited the basic financial statements of The Crossings at Fleming Island Community
     Development District (the "District") as of and for the year ended September 30, 2009, and have
     issued our report thereon dated August 13,2010. We conducted our audit in accordance with
     U.S. 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.

     Internal Control Over Financial Reporting

     In planning and performing our audit, we considered the District's internal control over financial
     reporting as a basis for designing our auditing procedures for the purpose of expressing our
     opinions on the fmancial statements, but not for the purpose of expressing an opinion on the
     effectiveness of the District's internal control over financial reporting. Accordingly, we do not
     express an opinion on the effectiveness of the District's internal control over financial reporting.

     A control deficiency exists when the design or operation of a control does not allow management
     or employees, in the normal course of performing their assigned functions, to prevent or detect
     misstatements on a timely basis. A significant deficiency is a control deficiency, or combination
     of control deficiencies, that adversely affects the District's ability to initiate, authorize, record,
     process, or report financial data reliably in accordance with generally accepted accounting
     principles such that there is more than a remote likelihood that a misstatement of the District's
     financial statements that is more than inconsequential will not be prevented or detected by the
     District's internal control.


AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS-FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS-CPAMERICA INTERNATIONAL
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the District's internal control.

Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over financial reporting that we consider to be
material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are
free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grants, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly,
we do not express such an opinion. The results of our tests disclosed instances of noncompliance
or other matters that are required to be reported under Government Auditing Standards and are
described below.

       Debt Service Coverage

       The Revenue Bonds Series 1999 requires the District to maintain rates and charges for the
       Golf Course such that net revenues are 1.10 times the Debt Service Requirement for all
       Outstanding Bonds. For the current fiscal year the net revenues were .53 times the
       payments due and were approximately $283,700 short of meeting this requirement. We
       recommend that the District consider doing a study to determine if the current charges are
       adequate to provide sufficient revenues for the debt service coverage requirements and also
       to monitor the debt service coverage throughout the year so that appropriate actions can be
       taken to increase revenues or cut expenses to ensure future compliance.

       Management Response

       The District's Golf Course did not meeting the required debt service coverage for Fiscal
       Year 2009. Per the requirements of the Bond Indenture, the Board of Supervisors hired an
       independent consultant who prepared a report that has been presented to the Board of
       Supervisors and bondholders. Additionally, the District is communicating with
       bondholders and subordinate debt holders for possible restructuring of the golf course debt
       in order to meet future financial obligations. The District continues to review the operations
       of the District to increase revenues and reduce expenditures.




                                                45
       Renewal & Replacement Fund

       The Utility Bonds Series 2007 requires the District to have an amount of money equal to
       5% of the Gross Revenues for the preceding fiscal year in the Renewal and Replacement
       Fund. As of September 30, 2009 the Renewal & Replacement Fund balance was short
       $4,500 of meeting this requirement. We recommend that the District implement
       procedures to ensure the Renewal & Replacement Fund is funded in order to comply with
       bond covenants.

       Management Response

       The District has made the necessary transfers to meet the 5% of Gross Revenues for
       Fiscal Year 2009 and transferred additional funds based upon projected revenues to
       ensure compliance in Fiscal Year 2010.

The District's responses to the findings identified in our audit are described above. We did not
audit the District's response and, accordingly, we express no opinion on it.

We also noted certain matters that we have reported to the District's management in the
Management Letter dated August 13,2010.

This report is intended solely for the information and use of the Board of Supervisors,
management, and is not intended to be and should not be used by anyone other than those
specified parties.



West Palm Beach, Florida
August 13,2010




                                              46
                                   NOWLEN, HOLT & MINER, P.A.
&M                                             CERTIFIED PUBLIC ACCOUNTANTS                              EVERETT 8. NOWLEN (1900(1984), CPA
                                                                                                                     EDWARD T. HOLT, CPA
                                                                                                                     WIlliAM e. MINER. CPA
                                                                                                              ROBERT W. HENDRIX, JR .• CPA
                                                   WEST PALM BEACH OFfiCE
                                                                                                                 JANET R. BARICEVICH, CPA
                                                  215 FIFTH STREET, SUITE 200
                                                      POST OFFICE BOX 347
                                              WEST PALM BEACH, FLORIDA 33402-0347
                                                   TELEPHONE (56l) 659-3060
                                                                                                                   KATHLEEN A. MINER,     CPA
                                                       FAX (561) 835-0628                                       TERRY L. MORTON. JR.,     CPA
                                                                                                                  N. RONALD BENNETT,      CPA
                                                                                                                 J. MICHAE.. STEVENS,     CPA
                                                                                                                 DANIEL A. KIRCHMAN,      CPA
                                                                                                                      ALEXIA G. VARGA,    CPA
                                                                                                               BRIAN J. BRESCIA. CFf'O,   CPA
                                                                                                                   KARA D. PETERSON,      CPA




                                                                                                                 BELLE GLADE OFFICE
                                                                                                                   333 S. E. 2nd STREET
                                              ~AGEMENTLETTER                                                   POST OFFICE BOX 338
                                                                                                    BELLE GLADE, FLORIDA 33430-0338
                                                                                                           TELEPHONE (561) 996-5612
                                                                                                                   FAX (561) 996-6248


      To the Board of Supervisors
      The Crossings at Fleming Island Community Development District
      Clay County, Florida

      We have audited the basic financial statements of The Crossings at Fleming Island Community
      Development District (the "District"), as of and for the year ended September 30, 2009, and have
      issued our report thereon dated August 13, 2010.

      We conducted our audit in accordance with auditing standards generally accepted in the United
      States of America and Government Auditing Standards, issued by the Comptroller General of the
      United States. We have issued our Independent Auditor's Report on Internal Control Over
      Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial
      Statements Performed in Accordance with Government Auditing Standards. Disclosures in that
      report, which is dated August 13,2010, should be considered in assessing the results of our audit.

      Additionally, our audit was conducted in accordance with the provisions of Chapter 10.550, Rules
      of the Auditor General, which require that we address certain compliance and other matters in the
      management letter, if not already addressed in the auditor's report on internal control over financial
      reporting and on compliance and other matters.

     In planning and performing our audit of the basic financial statements of the District, as of and for
     the year ended September 30, 2009, we considered the District's internal control over financial
     reporting in order to determine our auditing procedures for the purpose of expressing our opinion
     on the basic financial statements and not to provide an opinion on the internal control. While our
     purpose was not to provide an opinion on internal control, certain matters came to our attention
     that we want to report to you. We do not wish to imply that they cover every possible weakness or
     strength. Nevertheless, we do think they deserve your careful evaluation. The status of these
     comments will be reviewed during the next audit engagement. We have already discussed these
     comments with the District's management and we will be pleased to discuss them in further detail
     at your convenience, to perform any additional study of these matters, or to assist you in
     implementing the recommendations.




AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS-FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS-CPAMERICA INTERNATIONAL
PRIOR YEAR COMMENTS WHICH CONTINUE TO APPLY

     The Rules of the Auditor General require that we address in the management letter, if not
     already addressed in the auditor's report on compliance and internal controls, whether or
     not recommendations made in the preceding annual financial audit report have been
     followed. The following items noted in the prior year Management Letter still apply.

     Consideration ofFinancial Emergency Criteria

     As required by the Rules of the Auditor General, our audit included a review of whether or
     not the District has met one or more of the conditions described in Section 218.503(1),
     Florida Statutes regarding the determination of financial emergency.

    For the fifth year in a row the District has reported deficit net assets in the Statement of
    Net Assets - Proprietary Funds.

     Management Response

    The deficits are primarily attributed to conveyance of water and sewer facilities to utility
    provider and annual depreciation on the retained capital assets. The Water and Sewer Fund
    reported 133% debt service coverage before depreciation. The District's Golf Course did
    not meet the required debt service coverage for Fiscal Year 2009. Per the requirements of
    the Bond Indenture, the Board of Supervisors hired an independent consultant who
    prepared a report that has been presented to the Board of Supervisors and bondholders.
    Additionally, the District is communicating with bondholders and subordinate debt holders
    for possible restructuring the golf course debt in order to meet future fmancial obligations.
    The District continues to review the operations of the District to increase revenues and
    reduce expenditures.

    Financial Condition Assessment Procedures

    As required by Rules of the Auditor General Section 10.554(l)(h)6.c, we applied
    financial condition assessment procedures for the Crossings at Fleming Island
    Community Development District. It is management's responsibility to monitor the
    District's financial condition, and our financial condition assessment was based in part on
    representations made by management and the review of financial information provided
    by management.

    As a result of performing the fmancial condition assessment procedures it was determined
    that a deteriorating financial condition exists with respect to the Enterprise Fund
    operations. The District has accumulated deficits of ($8,897,629) in the Water and Sewer
    Fund and ($128,316) in the Golf Course Fund. The District also had negative change in net
    assets of ($146,524) in the Water and Sewer Fund. The deficits are principally the result of
    depreciation expense, which is a non-cash item, and interest expense. The balance owed to
    the Developer was $2,204,500 at September 30, 2009 which is reported in the Golf Course
    Fund. The balance includes advances for golf course operations. It should be noted that

                                             48
current and prior deficits did not result in any failure to meet current obligations, including
scheduled bond principal and interest payments.

We recommend that management and the Board take action to address the District's
fmancial condition. Long-term financial plans must be developed to enable fmancial
stability. Actions should include, at a minimum:

    • A critical review of all expenditures to identify those which can be eliminated or
       reduced.
    • Identification of additional sources of funds that can be used for administrative
       expenses.
    • Negotiations with creditors to schedule payments over an extended period of time.

Management Response

The deficits are primarily attributed to conveyance of water and sewer facilities to utility
provider and annual depreciation on the retained capital assets. The Water and Sewer Fund
reported 133% debt service coverage before depreciation. The District's Golf Course did
not meet the required debt service coverage for Fiscal Year 2009. Per the requirements of
the Bond Indenture, the Board of Supervisors hired an independent consultant who
prepared a report that has been presented to the Board of Supervisors and bondholders.
Additionally, the District is communicating with bondholders and subordinate debt holders
for possible restructuring the golf course debt in order to meet future financial obligations.
The District continues to review the operations of the District to increase revenues and
reduce expenditures.

Debt Service Coverage

The Revenue Bonds Series 1999 requires the District to maintain rates and charges for the
Golf Course such that net revenues are 1.10 times the Debt Service Requirement for all
Outstanding Bonds. For the current fiscal year the net revenues were .53 times the
payments due and were approximately $283,700 short of meeting this requirement. We
recommend that the District consider doing a study to determine if the current charges are
adequate to provide sufficient revenues for the debt service coverage requirements and also
to monitor the debt service coverage throughout the year so that appropriate actions can be
taken to increase revenues or cut expenses to ensure future compliance.

Management Response

The District's Golf Course did not meeting the required debt service coverage for Fiscal
Year 2009. Per the requirements of the Bond Indenture, the Board of Supervisors hired an
independent consultant who prepared a report that has been presented to the Board of
Supervisors and bondholders. Additionally, the District is communicating with
bondholders and subordinate debt holders for possible restructuring of the golf course debt
in order to meet future financial obligations. The District continues to review the operations
of the District to increase revenues and reduce expenditures.

                                          49
CURRENT YEAR COMMENTS

    Renewal & Replacement Fund

    The Utility Bonds Series 2007 requires the District to have an amount of money equal to
    5% of the Gross Revenues for the preceding fiscal year in the Renewal and Replacement
    Fund. As of September 30, 2009 the Renewal & Replacement Fund balance was short
    $4,500 of meeting this requirement. We reconunend that the District implement
    procedures to ensure the Renewal & Replacement Fund is funded in order to comply with
    bond covenants.

    Management Response

    The District has made the necessary transfers to meet the 5% of Gross Revenues for
    Fiscal Year 2009 and transferred additional fuuds based upon projected revenues to
    ensure compliance in Fiscal Year 2010.

    Excess ofExpenditures Over Appropriations

    As reported in Note 2 to the Budgetary Required Supplementary Infonnation for the year
    ended September 30, 2009, the General Funds expenditures did not exceed budgeted
    amounts.

    Oversight Unit and Component Units

    The Crossings at Fleming Island Conununity Development District is an independent local
    unit of special purpose government established in 1989 by the Florida Land and Water
    Adjudicatory Commission of Chapter 42H-l pursuant to the provisions of Chapter 190
    Florida Statutes.

    Annual Financial Report

    In connection with our audit, we reviewed the Annual Financial Report of Units of Local
    Government filed by the Crossings at Fleming Island Community Development District
    with the Florida Department of Banking and Finance pursuant to Section 218.32(1)(a),
    Florida Statutes, for the year ended September 30, 2009. We noted that the amounts
    reported in the Annual Financial Report were in substantial agreement with the annual
    financial audit report for the year ended September 30, 2009.

    Investment ofPublic Funds

    As required by the Rules of the Auditor General, our audit included a review of the
    District's compliance with Section 218.415, Florida Statutes. The results of our procedures
    did not disclose any instances of noncompliance with Section 218.415 Florida Statutes by
    the Crossings at Fleming Island Community Development District for the year ended
    September 30, 2009.

                                            50
       Violations o(Laws. Regulations. Contracts and Grant Provisions or Abuse

       Rules of the Auditor General, requires that we address violations of laws, regulations,
       contracts or grant agreements or abuse that have an effect on the fmancial statements that is
       less than material but more than inconsequential. In connection with our audit, we did not
       have any such findings.

       Matters Inconsequential to the Financial Statements

       Rules of the Auditor General, requires for matters that are inconsequential to the
       determination of financial statement amounts, considering both quantitative and qualitative
       factors, the following may be reported based on professional judgment: (1) violations of
       laws, rules, regulations, and contractual provisions or abuse that have occurred, or were
       likely to have occurred, and would have an immaterial effect on the financial statements;
       (2) improper expenditures or illegal acts that would have an immaterial effect on the
       financial statements; and (3) control deficiencies that are not significant deficiencies,
       including, but not limited to; (a) improper or inadequate accounting procedures; (b) failures
       to properly record financial transactions; and (c) other inaccuracies, shortages, defalcations,
       and instances of fraud discovered by, or that come to the attention of, the auditor. In
       counection with our audit, we did not have any such fmdings.

The District's responses to the findings identified in our audit are described above. We did not
audit the District's response and, accordingly, we express no opinion on it.

This report is intended solely for the information and use of the Board of Supervisors,
management, and is not intended to be and should not be used by anyone other than those specified
parties.



West Palm Beach, Florida
August 13,2010




                                                 51
SEVENTH ORDER OF BUSINESS
THE CROSSINGS
  4t ~........ 1dtuut
COMMUNITY DEVELOPMENT DISTRICT




     PROPOSED       UDGET
           FY2011



                      Presented by:
          THE            CROSSINGS
                a&'9~')~
         COMMUNITY DEVELOPMENT DISTRJCT




                       TABLE OF CONTENTS


General Fund

    Budget                                 Page 1
    Budget Narrative                       Page 2-6.

Reserve Fund

    Budget                                 Page 7
    Budget Narrative                       Page 8

Debt Service

    2000A/B/C                              Page   9
    2000A - Amortization Schedule          Page   10
    2000B - Amortization Schedule          Page   11
    2000C - Amortization Schedule          Page   12

WaterlSewer Fund

    Budget                                 Page 13
    2007 - Amortization Schedule           Page 14
    Budget Narrative                       Page 15-18

Golf Fund .

    Budget                                 Page 19
    1999 - Amortization Schedule           Page 20
    Budget Narrative                       Page 21-23


Swim & Tennis Fund

    Budget                                 Page 24
    Budget Narrative                       Page 25-27
               I




GENERAL FUND
                                                                    .-'"~"'-' ~   .    ---:   '<-,;,,,--,---,,-~.-.--




                                                                                                                                                          ~
The Crossings at Fleming Island                                                                                                         GENERAL FUND
                                                                                                                                                          I
                                                                                                                                                          r-
COMMUNITY DEVELOPMENT DISTRICT                                                                                                                 FY2011     ;
                                                                                                                                                          ,
                                                                                                                                                          I
                                                                                                                                                          t

                                         ADOPTED
                                          FY2010
                                                       ACTUAL
                                                        THRU
                                                                                  PROJECTED
                                                                                    . NEXT
                                                                                                                           TOTAL
                                                                                                                        PROJECTED AT
                                                                                                                                           PROPOSED
                                                                                                                                            FY2011
                                                                                                                                                          I
                                          BUDGET       07131110                    2 MONTHS                               9/30/2010         BUDGET
REVENUES:
Special Assessment                        $2,774,800   $2,523,733                       $50,967                            $2,574,700        $2,836,831
BoaURV Storage Fees                        $100,800       $76,812                       $15,362                               $92,174          $100,800
Interest Income                               $7,000       $8,206                        $1,641                                $9,847            $7,000
Rental Income                                $26,400      $24,317                        $4,863                               $29,180           $28,050
      TOTAL REVENUES                      $2,909,000   $2,633,068                       $72,834                            $2,705,902        $2,972,681

EXPENDITURES:

ADMIN/STRA TlVE:
Supervisors Fees                             $16,000      $16,400                        $4,000                              $20,400            $21,000
FICA                                          $1,224       $1,254                          $306                               $1,560             $1,607
Engineering                                   $8,000           $0                        $5,000                               $5,000             $8,000
Dissemination Agent                           $5,000       $5,000                            $0                               $5,000             $5,000
Assessment Fees                               $1,400       $4,760                            $0                               $4,760             $5,000
Arbitrage                                         $0           $0                        $3,600                               $3,600             $3,600
Attorney Fees                                $42,000      $30,536                        $5,950                              $36,486            $35,350
Audit                                        $27,800       $6,888                       $13,353                              $20,241            $27,800
Trustee Fees                                  $1,500      $13,469                            $0                              $13,469            $13,500
Management Fees                              $86,425      $77,142                       $16,965                              $94,107            $85,975
Computer Time                                   $500         $458                           $83                                 $541               $500
Travel & Per Diem                             $4,100           $0                            $0                                   $0             $1,500
Telephone                                       $100           $0                          $100                                 $100               $100
Postage                                       $3,100       $1,861                        $1,041                               $2,902             $3,100
Printing & Binding                            $8,400       $2,287                        $2,000                               $4,287             $4,000
Insurance                                    $51,900      $53,863                            $0                              $53,863            $51,900
Legal AdvertiSing                             $2,800         $781                        $1,500                               $2,281             $2,800
Other Current Charges                          $100       $12,986                            $0                              $12,986             $5,000
Property Taxes                                $9,000      $10,761                            $0                              $10,761             $9,000
Office Supplies                                   $0         $125                           $76                                 $201               $250
Dues, Licenses, Subscriptions                     $0         $175                            $0                                 $175               $175

MAINTENANCE:

Landscape Maintenance· Contract            $850,000     $708,333                      $141,667                              $850,000          $881,000
Landscape Maintenance - Contingency              $0           $0                            $0                                    $0           $39,800
Cost Sharing Agreement                           $0           $0                            $0                                    $0            $8,900
Other Contractual                           $50,000      $63,180                       $12,636                               $75,816                $0
Facility/Preventative Maintenance                $0           $0                            $0                                    $0           $61,000
Utilities                                        $0         $803                        $6,327                                $7,130          $131,500
General & Administrative                    $20,600       $1,771                        $1,771                                $3,542                $0
Capital OuUay                              $100,000       $2,438                          $488                                $2,926                $0
Operating Reserves                               $0           $0                            $0                                    $0          $411,979

     TOTAL EXPENDITURES                   $1,289,949   $1,015,271                     $216,863                             $1,232,134        $1,819,335

OTHER SOURCES/IUSES}:
Interfund Transfer Out - Golf Course       $148,400     $148,400                            $0                              $148,400          $148,400
Interfund Transfer Out ~ Swim & Tennis    $1,250,000    $937,500                      $208,333                             $1,145,833        $1,004,946

         TOTAL OTHER                      $1,398,400   $1,085,900                     $208,333                             $1,294,233        $1,153,346

EXCESS REVENUES (EXPENDITURES)             $220,651     $531,897                      ($352,363)                            $179,535                $0



                                                       Page 1
                 The Crossings at Fleming Island
                    Community Development District
                               GENERAL FUND BUDGET
                                  Fiscal Year 2011



REVENUES:


Maintenance Assessments

The District will levy a Non-Ad Valorem assessment on all the platted lots within the District to
pay all of the operating expenses for the Fiscal Year in accordance with the adopted budget.

Boat/RV storage Fees

The District collects fees from Residents   to securely store Boats and RVs.

Rental Income

The District has rental out office space to a Medical Practice. This represents the annual rental
fee.




EXPENDITURES:


Administrative:


Supervisor Fees/FICA

The District anticipates 21 meetings per year with all five board members in attendance and
each receiving $200.00 per meeting plus payroll taxes.

Engineering

The District's engineering firm, Hadden and Land Engineering, will be providing general
engineering services to the District, including attendance and preparation for monthly board
meetings, review invoices, etc.

Dissemination Agent

The District has contracted with Prager, Sealy & Co., 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.

Arbitrage

The District is required to have an Arbitrage Rebate Calculation on the Districfs Series 2000
NB/C Special Assessment Revenue Bonds.




                                                2
                  The Crossings at Fleming Island
                     Community Development District
                                GENERAL FUND BUDGET
                                   Fiscal Year 2011

Attorney

The District's legal counsel, Kopelousos & Bradley, 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 Nowlen, Holt &
Miner, P.A. for the audit engagement.

Trustee

The Districfs Series 2000 AlBIC Special Assessment Revenue Bonds are held by a Trustee at
U.S. Bank. The amount represents the fee for the administration of the Districfs bond issue.

Management Fees

The District receives Management, Accounting and Administrative services as part of a
Management Agreement with Governmental Management Services, LLC.

Computer Time

The District processes all of its financial activities, including accounts payable, financial
statements, etc. on a main frame computer leased by Governmental Management Services,
LLC.

Travel & Per Diem

This represents funds to reimburse Supervisors and Employees for District related Travel and
Meals.

Telephone

This item includes telephone and fax service.

Postage

This item includes mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks,
stationary, envelopes etc.

Insurance

The District's General Liability & Public Officials Liability Insurance policy is with Wells Fargo
Insurance Services. Property Insurance is provided by EGIS Insurance Advisors, LLC.
Both firms specialize in providing insurance coverage to governmental agencies.



                                                3
                  The Crossings at Fleming Island
                    Community Development District
                                GENERAL FUND BUDGET
                                   Fiscal Year 2011




Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings
etc with Journal Community Publishing Group.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

This item includes the cost of miscellaneous office supplies.

Dues. Licenses & Subscriptions

The District is required to pay an annual fee to the Department of Community Affairs for
$175. This is the only expense under this category for the District.



Maintenance

Landscape Maintenance - Contract

The District is currently contracted with Tree Amigos Outdoor Services for the Landscape of
the Districts common areas. The cost of the contract for FY2010 is $73,416.67 per month, or
$881,000 annually. The services include:

        'Landscaping - mowing, edging, trash removal, trimming and pruning or trees and
        group cover, fertilizing and clean up and removing of storm damage debris
        ·Flower Bed Maintenance - maintaining approx. 79 flower beds including fertilizing,
        mulching, insect control, replacing and spraying beds
        'Lake Maintenance- aquatic pond maintenance, dock repairs and maintenance, lake
        signage maintenance
        'Irrigation Maintenance-inspection, cleaning and repairs of all irrigation components.
        A monthly irrigation inspection, repair and replacement of system parts
        Weed & Insect Control- insecticide applications lawns and shrubs to control insect,
        period inspections for insects and disease
        'Architectural Review CommiUee- contractor will be familiar with all ARC restrictions
        and comply with those stated in the ARC Rules and Regulations


        \

Landscape Maintenance - Contingency

This category represents any additional landscaping work needed that is outside the scope of
the contract with Tree Amigos.




                                               4
                     The Crossings at Fleming Island
                        Community Development District
                                  GENERAL FUND BUDGET
                                     Fiscal Year 2011



Other Contractual

This category represents services by various Contractors to include but not limited to installing
signage, vandalism clean up, lighting repairs, trapping and removal of unwanted wildlife.

Facility Maintenance

Cost of routine repairs and maintenance of the District's common areas.

Utilities

Includes the following utility accounts held by the District:

            -AT&T-internet service
            <:Iay Electric Cooperative-electric service for the Eagle Harbor CDD Office
            <:CUA-water service for the Eagle Harbor COD Office

General & Administrative

Supplies and equipment for Eagle Harbor COD office.


Continqencv
This item includes a contingency for any unanticipated and unscheduled cost to the District.


Other Sources/(Uses)

Interfund Transfer Out - Golf Course

The Board has agreed to an annual subsidy to the Golf Course to cover operations.

Interfund Transfer Out        Swim & Tennis

The Board has agreed to an annual subsidy to the Swim & Tennis Fund to cover operations.




                                                5
Utility Schedule - General Fund
FY2011
Account #          Service Address                             Avg, Monthly          Avg, Annual
Clay Electric
     257324-4      2105 Harbor lake Drive                  S           111.15   S          1,333_80
     552520-9      2425 Country Side Dr                    $            11.95   $            143.40
     765868-5      1522-1 Brookstrone Dr                   $            11.72   $            140.64
     765874-3      1928-1 Eagle Harbor Parkway             $            45.59   $            547.08
     765875-0      2088-1 Eagle Harbor Parkway             $           111.10   $          1,333.20
     765877-6      1909 Eagle Harbor Parkway               $            27.32   $            327.84
     765878-4      1619 Misty lake Drive                   $           169.37   $          2,032.44
     765880-0      1992-1 Eagle Harbor Parkway             $            68.32   $            819.84
     765881-8      1302-1 Oak landing lane                 $            28.65   $            343.80
     765883-4      1542 linkslde Drive                     $            33.34   $            400.08
     765884-2      1245 Forest Park Drive                  $            64.87   $            778.44
     765886-7      1320-1 South Shore Dr                   $            11.72   $            140.64
     765887-5      1229 Salt Marsh                         $            11.72   $            140.64
     765888-3      4312 lake Shore Dr East                 $           183.63   $          2,203.56
     765889-1      4486-1 lakeshore Dr E                   $           102.36   $          1,228.32
     765891-7      2327-1 Marsh Landing Ct                 $            17.95   $.           215.40
     765892-5      1995-1 Vista lakes Dr                   $            25.00   $            300.00
     765895-8      4523 lakeshore Dr E                     $            97.05   $          1,164.60
     765896-6      1687-1 Lakeshore Dr N                   $            21.00   $            252.00
     765909-7      2234 Eagle Harbor Parkway               $            46.65   $            559.80
     765912-1      2402 Daniels landing Dr                 $            11.72   $            140.64
     765913-9      3460-1- Manard Branch Ct                $            35.11   $            421.32
     765914-7      2486-1 Stoney Glen Irrigation           $            11.72   $            140.64
     765915-4      Eagle Harbor Pkwy Lighting              $         2,023.17   $         24,278.04
     765916-2      1796-2 Eagle HBr on 17 at FOUntain      $         1,485.12   $         17,821.44
     765918-8      1812~1 Eagle Creek Dr                   $            11.72   $            140.64
     767568-9      1880 Eagle Harbor Parkway               $           859.91   $         10,318.92
     809222-3      2105 Harbor lake Drive                  $           114.61   $          1,375.32
                                                                                $         69,042.48

Account #           Service Address                        Avg. Quarterly            Avg, Annual
Clay County Utility Authority
     00120031     1880 Eagle Harbor Parkway                S         1,775.24   S          7,100.96
     00120061     1850 Eagle Harbor Parkway Fountains      S           148.79   S            595.16
     00120251     1778 Fiddler's Ridge Dr Red Irr          $           399.18   $          1,596.72
     00120311     1909 Eagle Harbor Parkway                $           258.82   $          1,035.28
     00120321     4312 lakeshore Drive E                   S           151.47   S            605.88
     00120531     4523 lakeshore Drive                     S          ·215.08   S            860.32
     00120541     2105 Harbor lake Drive                   S           263.88   S          1/055.52
     00120591     Entrace to Brookstone Irr                S           507.32   S          2,029.28
     00158335     1688 lakeshore Drive                     S           606.48   S          2,425.92
     00159869     1775 Eage Harbor Parkway Irr             S           366.62   S          1,466.48
     00159887     Entrace to The Preserves Ifr             S           510.00   S          2,040.00
     00169522     1800~llake Forest lane Irr               S           143.43   S            573.72
     00178790     2286-2 Trailwood Dr Recllrr              S           874.34   S          3,497.36
     00178791     1779-1 Cross Pine Dr Reellrr             S           447.12   S          1,788.48
     00178792     2298-1 Old Pine Trall Reellrr            S           272.66   S          1,090.64
     00188477     1709-2 Cros Pine Drive Reel!rr           S           169.80   S            679.20
     00195643     2331-1 Old Pine Trail Reellrr            $           171.40   S            685.60
     00195645     1743-1 Cross Pines Dr Reellrr            S           156.61   S            626.44
     00199911     2366-1 Old Pine Trail Reellrr            S           166.30   S            665.20
     00200394     1812-1 Eagle Creek Dr Reellrr            S           702.63   S          2,810.52
     00201898     2694-1 Country Side Dr Red Irr           S           161.20   S            644.80
     00202868     2638-1 Country Side Dr Reellrr           S           207.10   $            828.40
     00204041     2411-1 Country Side Dr Reellrr           $           211.69   S            846.76
     00204042     2424-2 Country Side Dr Reellrr           S           558.26   $          2,233.04
     00204151     1852~1 Eagle Creek Dr Red Irr            S           170.89   S            683.56
     00218768     2552-1 Country Side Dr Reel!rr           S           280.82   $          1,123.28
    ·00229743     1961-1 Summit Ridge Rd Red Irr           $           211.69   S            846.76
     00231981     1612-1 lake Terrace lane Ifr             S           520.72   S          2,082.88
                                                                               $          42,518.16
                                                                   Contingency $          19,939.36
                                                                      TOTAL $          131,500.00

                                                  Page 6
RESERVE FUND
The Crossings at Fleming Island                                                                         RESERVE
                                                                                                                      r
COMMUNITY DEVELOPMENT DISTRICT                                                                             FY2011




                                                                                                                      I
                                                                                                                      !
                                                                                                                      !


                                       ADOPTED         ACTUAL       PROJECTED          TOTAL           PROPOSED
                                        FY2010          THRU           NEXT         PROJECTED AT        FY2011
                                       BUDGET          07/31110     2 MONTHS          9/30/2010         BUDGET
REVENUES:
Special Assessments - Capital Outlay             $0            $0              $0                 $0     $360,000

      TOTAL REVENUES                             $0            $0              $0                 $0      $360,000




EXPENDITURES:

Capital Outlay                                   $0            $0              $0                 $0     $360,000

         TOTAL OTHER                             $0            $0              $0                 $0     $360,000


EXCESS REVENUES (EXPENDITURES)                   $0            $0              $0                 $0             $0




                                                      Page 7
                  The Crossings at Fleming Island
                     Community Development District
                                    RESERVE BUDGET
                                     Fiscal Year 2011




REVENUES:


Maintenance Assessments

The District will levy a Non-Ad Valorem assessment on all the platted lots within the District to
pay all of the Capital Outlay expenses for the Fiscal Year in accordance with the adopted
budget.




EXPENDITURES:


Capital Outlav

At the Board of Supervisor's discretion, funds will be used to complete capital projects.




                                            Page 8
DEBT SERVICE
   FUND
      The Crossings at Fleming Island                                                                    DEBT SERVICE FUND
      COMMUNITY DEVELOPMENT DISTRICT                                                                        Series 2000AlB/C .
                                                                                                                      FY2011



                                                  ADOPTED            ACTUAL       PROJECTED         TOTAL            PROPOSED
                                                   FY2010             THRU            NEXT       PROJECTED AT         FY2011
                                                   BUDGET            07131110      2 MONTHS         9/30/2010         BUDGET
      REVENUES:

      Special Assessments - Tax Collector          $6,387,651        $5,607,073       $113,571       $5,720,644       $6,387,651
      Interest Income                                 $59,500           $15,261         $3,052          $18,313          $15,000
      Special Assessments - Direct                         $0           $85,272             $0          $85,272               $0
      Carry FOlWard Surplus                           $50,088        $1,868,147             $0       $1,868,147       $1,755,494
      Transfer from Reserve                                $0                $0       $449,000         $449,000               $0

              TOTAL REVENUES                       $6,497,239        $7,575,753       $565,623       $8,141,376       $8,158,145

      EXPENDITURES:

      Series 2000A (Maturii'l. 512012l
      Interest Expense - 11/1                         $40,460           $40,460             $0          $40,460          $27,720
      Principal Expense - 5/1                        $455,000          $455,000             $0         $455,000         $480,000
      Interest Expense - 5/1                          $40,460           $40,460             $0          $40,460          $27,720

      Series 20008 (Matur;tl[. S12016!
      Interest Expense -11/1                         $314,524          $314,524            $0          $314,524         $278,545
      Prlnclpal Expense - 5/1                      $1,315,000        $1,310,000            $0        $1,310,000       $1,385,000
      Interest Expense - 5/1                         $314,524          $314,243            $0          $314,243        $278,545

      Series 2000C (Maturit'l. 512029!
      Interest Expense -11/1                       $1,488,098        $1,488,098            $0        $1,488,098       $1,455,491
      Special Call-11/1                                    $0           $10,000            $0           $10,000               $0
      Principal Expense - 5/1                        $925,000         $925,000             $0          $925,000         $995,000
      Interest Expense - 5/1                       $1,488,098        $1,488,098            $0        $1,488,098       $1,455,491

      Other Debt Service Costs                         $7,900                $0            $0                 $0              $0


         TOTAL EXPENDITURES                        $6,389,063        $6,385,882            $0        $6,385,882       $6,383,513



'"    EXCESS REVENUES (EXPENDITURES)                 $108,176        $1,189,871       $565,623       $1,755,494       $1,774,632


                                                                                                 11/1/11 Interest:
,1(
      Excess Revenues are budgeted to cover November 1, 2011 Interest due,                                 2000A         $14,280
                                                                                                           2000B        $238,380
                                                                                                          2000C       i1,420 418
                                                                                                                      $1,673,078




                                                                   Page 9
THE CROSSINGS AT FLEMING ISLAND                                    Series 2000A, Special Assessment Bonds
COMMUNITY DEVELOPMENT DISTRICT                                                       Amortization Schedule




                    PRINCIPAL
 DATE                BALANCE        RATE         INTEREST          PRINCIPAL                  TOTAL
                                    ---
1~Nov~09        $       1,445,000   5.600%   $     40,460.00   $                          $     40,460.00
1-May-10        $       1,445,000   5.600%   $     40,460.00   $     455,000.00
1~Novw10        $         990,000   5.600%   $     27,720.00   $                          $    523,180.00
1-May-11        $         990,000   5.600%   $     27,720.00   $     480,000.00
1~Novw11        $         510,000   5.600%   $     14,280.00   $                          $    522,000.00
1-May-12        $         510,000   5.600%   $     14,280.00   $     510,000.00           $    524,280.00

                                             $    164,920.00   $ 1,445,000.00             $ 1,609,920.00




                                             Page 10
THE CROSSINGS AT FLEMING ISLAND                                    Series 2000B, Special Assessment Bonds
COMMUNITY DEVELOPMENT DISTRICT                                                       Amortization Schedule




                    PRINCIPAL
 DATE               BALANCE         RATE         INTEREST          PRINCIPAL                  TOTAL

1·May·10        $      10,915,000   5.800%   $    314,242,50   $    1,310,000.00
1·Nov·10        $       9,605,000   5.800%   $    278,545.00   $                          $ 1,902,787.50
1·May·11        $       9,605,000   5.800%   $    278,545.00   $    1,385,000.00
1-Nov-11        $       8,220,000   5,800%   $    238,380.00   $                          $ 1,901,925.00
1·May·12        $       8,220,000   5.800%   $    238,380.00   $    1,465,000.00
1-Nov-12        $       6,755,000   5.800%   $    195,895.00   $                          $ 1,899,275.00
1·May·13        $       6,755,000   5.800%   $    195,895.00   $    1,550,000.00
1·Nov·13        $       5,205,000   5.800%   $    150,945.00                              $ 1,896,840.00
1·May·14        $       5,205,000   5.800%   $    150,945.00   $ 1,640,000.00
1·Nov·14        $       3,565,000   5.800%   $    103,385.00                              $ 1,894,330.00
1·May·15        $       3,565,000   5.800%   $    103,385.00   $ 1,730,000.00
1·Nov·15        $       1,835,000   5.800%   $     53,215.00                              $ 1,886,600.00
1·May·16        $       1,835,000   5.800%   $     53,215.00   $ 1,835,000.00             $ 1,888,215.00

                                             $ 2,354,972.50    $ 10,915,000.00            $ 13,269,972.50




                                             Page 11
THE CROSSINGS AT FLEMING ISLAND                                   Series 20DOC. Special Assessment Bonds
COMMUNITY DEVELOPMENT DISTRICT                                                      Amortization Schedule




                    PRINCIPAL
 DATE                BALANCE        RATE       INTEREST           PRINCIPAL                  TOTAL

1-May-10        $      41,965,000   7.050%   $ 1,488,097.50   $      925,000.00
1-Nov-10        $      41,040,000   7.050%   $ 1,455,491.25                              $ 3,868,588.75
1-May-11        $      41,040,000   7.050%   $ 1,455,491.25   $      995,000.00
1-Nov-11        $      40,045,000   7.050%   $ 1,420,417.50   $                          $ 3,870,908.75
1-May-12        $      40,045,000   7.050%   $ 1,420,417.50   $    1,060,000.00
1-Nov-12        $      38,985,000   7.050%   $ 1,383,052.50   $                          $ 3,863,470.00
1-May-13        $      38,985,000   7.050%   $ 1,383,052.50   $ 1,135,000.00
1-Nov-13        $      37,850,000   7.050%   $ 1,343,043.75   $                          $ 3,861,096.25
1-May-14        $      37,850,000   7.050%   $ 1,343,043.75   $ 1,220,000.00
1-Nov-14        $      36,630,000   7.050%   $ 1,300,038.75                              $ 3,863,082.50
1-May-15        $      36,630,000   7.050%   $ 1,300,038.75   $ 1,305,000.00
1-Nov-15        $      35,325,000   7.100%   $ 1,254,037.50                              $ 3,859,076.25
1-May-16        $      35,325,000   7.100%   $ 1,254,037.50   $    1,395,000.00
1-Nov-16        $      33,930,000   7.100%   $ 1,204,515.00                              $ 3,853,552.50
1-May-17        $      33,930,000   7.100%   $ 1,204,515.00   $ 1,495,000.00
1-Nov-17        $      32,435,000   7.100%   $ 1,151,442.50                              $ 3,850,957.50
1-May-18        $      32,435,000   7.100%   $ 1,151,442.50   $ 1,600,000.00
i-Nav-i8        $      30,835,000   7.100%   $ 1,094,642.50                              $ 3,846,085.00
1-May-19        $      30,835,000   7.100%   $ 1,094,642.50   $ 1,715,000.00
1-Nov-19        $      29,120,000   7.100%   $ 1,033,760.00                              $ 3,843,402.50
1-May-20        $      29,120,000   7.100%   $ 1,033,760.00   $ 1,835,000.00
1-Nov-20        $      27,285,000   7.100%   $ 968,617.50                                $ 3,837,377.50
1-May-21        $      27,285,000   7.100%   $ 968,617.50     $ 1,965,000.00
1-Nov-21        $      25,320,000   7.100%   $ 898,860.00                                $ 3,832,477.50
1-May-22        $      25,320,000   7.100%   $ 898,860.00     $ 2,105,000.00
1-Nov-22        $      23,215,000   7,100%   $ 824,132.50                                $ 3,827,992.50
1-May-23        $      23,215,000   7.100%   $ 824,132.50     $ 2,255,000.00
1-Nov-23        $      20,960,000   7.100%   $ 744,080.00                                $ 3,823,212.50
1-May-24        $      20,960,000   7.100%   $ 744,080.00     $ 2,415,000.00
1-Nov-24        $      18,545,000   7.100%   $ 658,347.50                                $ 3,817,427.50
1-May-25        $      18,545,000   7.100%   $ 658,347.50     $    2,585,000.00
1-Nov-25        $      15,960,000   7.100%   $ 566,580.00                                $ 3,809,927.50
1-May-26        $      15,960,000   7.100%   $ 566,580.00     $    2,770,000.00
1-Nov-26        $      13,190,000   7.100%   $ 468,245.00                                $ 3,804,825.00
1-May-27        $      13,190,000   7.100%   $ 468,245.00     $ 2,965,000.00
1-Nov-27        $      10,225,000   7.100%   $ 362,987.50                                $ 3,796,232.50
1-May-28        $      10,225,000   7.100%   $ 362,987.50     $ 3,175,000.00
1-Nov-28        $       7,050,000   7.100%   $ 250,275.00                                $ 3,788,262.50
1-May-29        $       7,050,000   7.100%   $   250,275.00   $    3,405,000.00
1-Nov-29        $       3,645,000   7.100%   $ 129,397.50                                $ 3,784,672.50
1-May-29        $       3,645,000   7.100%   $   129,397.50   $ 3,645,000.00             $ 3,774,397.50

                                             $38,512,025.00   $ 41,965,000.00            $ 80,477,025.00




                                             Page 12
WATER/SEVVER
   FUND
The Crossings at Fleming Island                                                  WATER/SEWER FUND
COMMUNITY DEVELOPMENT DISTRICT                                                             FY2011

                                 ADOPTED        ACTUAL        PROJECTED       TOTAL        PROPOSED
                                  FY2010         THRU             NEXT     PROJECTED AT     FY2011
                                 ~UUGIoI        07/31/10       2 MONTHS      913012010      BUDGET
REVENUES:
Water Revenue                      $754,945        $620,162     $124,032        $744,194      $834,029
Wastewater Revenue               $1,491,624      $1,253,589     $250,718      $1,504,307    $1,670,343
Reuse Water Revenue                $645,565        $447,176      $89,435        $536,611      $644,339
Connection Fees                      $1,600              $0           $0              $0            $0
Meter Set Fees                        $500           $1,456           $0          $1,456            $0
Admin Fees for W/S Operation        $88,044         $74,854      $14,971         $89,825       $96,727
Debt Service Recovery Fee        $1,924,626      $1,479,033     $295,807      $1,774,840    $1,896,779
InteresUMisc. Income                $11,400          $4,402         $880          $5,282            $0

      TOTAL REVENUES             $4,918,304      $3,880,672     $775,843      $4,656,515    $5,142,217

EXPENDITURES:
ADMINISTRATIVE:
Engineering                         $1,000              $0        $1,000         $1,000        $1,000
Arbitrage                           $1,300              $0        $1,200         $1,200        $1,200
Dissemination Agent                 $1,600          $1,000            $0         $1,000        $1,000
Attorney Fees                       $8,500          $5,464        $1,050         $6,514        $7,575
Annual Audit                       $18,000          $9,912        $8,646        $18,558       $18,000
Trustee Fees                       $32,900          $7,160            $0         $7,160        $8,000
Management Fees                    $48,575         $43,358        $8,096        $51,454       $55,965
Other Contractual                  $52,500              $0            $0             $0            $0
Computer Time                        $500             $417           $83           $500          $500
Travel & Per Diem                   $2,000              $0          1000         $1,000        $1,000
Postage                             $1,000            $493           $99           $592        $1,000
Printing & Binding                  $1,000             $27         $500            $527        $1,000
Insurance                          $29,400         $30,142            $0        $30,142       $30,000
Legal Advertising                    $600           $2,123         $425          $2,548        $1,000
Office Supplies                         $0             $15         $250            $265          $300
Other Current Charges                   $0              $0        $2,800         $2,800        $8,000

WATERIWASTEWATER:
SeNiee Charges                      $38,300        $32,714        $6,543         $39,257       $42,657
Laboratory Services                    $200             $0            $0              $0            $0
Rate Studies                        $15,000         $1,454        $2,000          $3,454        $5,000
Meter Expenses                         $800           $810          $162            $972        $2,000
Purchased Water                   $741,900        $614,435      $122,887       $737,322       $820,516
Purchased Wastewater             $1,468,600     $1,253,723      $250,745      $1,504,468    $1,654,045
Purchased Reclaimed Water         $223,900        $150,264       $30,053       $180,317       $221,736
Repairs & Maintenance                    $0         $1,196        $5,000          $6,196        $7,500
Electric                            $35,400        $26,811        $5,362         $32,173       $26,000
Capital Outlay                         $600         $4,522          $904          $5,426       $10,000
Contingency                              $0             $0            $0              $0       $20,000

     TOTAL OPERATING EXPENSES    $2,723,575     $2,186,040      $448,804      $2,634,844    $2,944,993
DEBT SERVICE:
Interest Expense - 4/1            $664,372        $664,372            $0       $664,372      $657,972
Principal Expense - 10/1          $320,000        $266,667       $53,333       $320,000      $565,000
Interest Expense - 10/1           $664,372        $442,962      $221,410       $664,372      $657,972

     TOTAL DEBT SERVtCE          $1,648,744     $1,374,001      $274,743      $1,648,744    $1,880,944


TOTAL EXPENSES                   $4,372,319     $3,560,041      $723,547      $4,283,588    $4,825,937


EXCESS REVENUES (EXPENDITURES)    $545,985        $320,631       $52,296       $372,927      $316,280

Debt Service Coverage (115%)          133%                                         123%          117%
                                              Page 13
THE CROSSINGS AT FLEMING ISLAND                                   Series 2007, Utility Refunding Bonds
COMMUNITY DEVELOPMENT DISTRICT                                                  Amortization Schedule


                    PRINCIPAL
  DATE               BALANCE            INTEREST               PRINCIPAL                  TOTAL

 1~OGt-07       $      28,900,000   $    333,920.31        $                         $    333,920.31
 1~Apr-08       $      28,900,000   $    667,840.63        $
 i-Cct-OS       $      28,900,000   $    667,840.63        $      40,000.00          $ 1,375,681.26
 1-Apr-09       $      28,860,000   $    667,090.63        $
 1-0ct-09       $      28,860,000   $    667,090.63        $     145,000.00          $ 1,479,181.26
 l-Apr-l0       $      28,715,000   $    664,371.88        $
 1-0ct-10       $      28,715,000   $    664,371.88        $     320,000.00          $ 1,648,743.76
 1-Apr-11       $      28,395,000   $    657,971.88        $
 1-0cl-11       $      28,395,000   $    657,971.88        $     565,000.00          $ 1,880,943.76
 l-Apr-12       $      27,830,000   $    646,671.88        $
 1-0ct-12       $      27,830,000   $    646,671.88        $     585,000.00          $ 1,878,343.76
 1-Apr-13       $      27,245,000   $    634,971.88        $
 1-0ct-13       $      27,245,000   $    634,971.88        $     610,000.00          $ 1,879,943.76
 l-Apr-14       $      26,635,000   $    622,771.88        $
 1-0ct-14       $      26,635,000   $    622,771.88        $     635,000.00          $ 1,880,543.76
 l-Apr-15       $      26,000,000   $    610,071.88        $
 1-0ct-15       $      26,000,000   $    610,071.88        $     660,000.00          $ 1,880,143.76
 l-Apr-16       $      25,340,000   $    596,046.88        $
 1-0ct-16       $      25,340,000   $    596,046.88        $     690,000.00          $ 1,882,093.76
 1-Apr-17       $      24,650,000   $    580,521.88        $
 1-0el-17       $      24,650,000   $    580,521,88        $     720,000.00          $ 1,881,043.76
1-Apr-18        $      23,930,000   $    564,321.88        $
1-0cl-18        $      23,930,000   $    564,321.88        $     750,000.00          $ 1,878,643.76
 1-Apr-19       $      23,180,000   $    547,446.88        $
 1-0ct-19       $      23,180,000   $    547,446.88        $     785,000.00          $ 1,879,893.76
 1-Apr-20       $      22,395,000   $    529,784.38        $
 1-00t-20       $      22,395,000   $    529,784.38        $     820,000.00          $ 1,879,568.76
1-Apr-21        $      21,575,000   $    511,334.38        $
1-0ct-21        $      21,575,000   $    511,334.38        $     860,000.00          $ 1,882,668.76
 1-Apr-22       $      20,715,000   $    491,984.38        $
1-0cl-22        $      20,715,000   $    491,984.38        $     895,000.00          $ 1,878,968.76
1-Apr-23        $      19,820,000   $    471,845.88        $
1-0cl-23        $      19,820,000   $    471,846.88        $     935,000.00          $ 1,878,693.76
l-Apr-24        $      18,885,000   $    449,640.63        $
1-0cl-24        $      18,885,000   $    449,640.63        $     980,000.00          $ 1,879,281.26
1-Apr-25        $      17,905,000   $    426,365.63        $
1..Qct-2S       $      17,905,000   $    426,365.63        $   1,030,000.00          $ 1,882,731.26
1-Apr-26        $      16,875,000   $    401,903.13        $
1-001-26        $      16,875,000   $    401,903.13        $   1,075,000.00          $ 1,878,806.26
 1-Apr-27       $      15,800,000   $    376,371.88        $
 1-0ct-27       $      15,800,000   $    376,371.88        $   1,125,000.00          $ 1,877,743.76
 1-Apr-2B       $      14,675,000   $    349,653.13        $
 1-00t-28       $      14,675,000   $    349,653.13        $   1,180,000.00          $ 1,879,306.26
 1-Apr-29       $      13,495,000   $    321,628.13        $
 1-0ct-29       $      13,495,000   $    321,628.13        $   1,235,000.00          $ 1,878,256.26
1-Apr-30        $      12,260,000   $    292,296.88        $
1-0ct-30        $      12,260,000   $    292,296.88        $   1,295,000.00          $ 1,879,593.76
 1-Apr-31       $      10,965,000   $    261,540.63        $
 1-0ct-31       $      10,965,000   $    261,540.63        $   1,355,000.00          $ 1,878,081.26
 1-Apr-32       $       9,610,000   $    229,357.88        $
 1-Oct-32       $       9,610,000   $    229,357.88        $   1,420,000.00          $ 1,878,715.76
1-Apr-'l3       $       8,190,000   $    195,634.38        $
 1-0ct-33       $       8,190,000   $    195,634.38        $   1,490,000.00          $ 1,881,268.76
 l-Apr-34       $       6,700,000   $    160,246.88        $
 1-0ct-34       $       6,700,000   $    160,246.66        $   1,560,000.00          $ 1,880,493.76
 1-Apr-35       $       5,140,000   $    123,196.88        $
 1-0ct-35       $       5,140,000   $    123,196.88        $   1,635,000.00          $ 1,881,393.76
 1-Apr-36       $       3,505,000   $     84,365.63        $
 1-0ct-36       $       3,505,000   $     84,365.63        $   1,710,000.00          $ 1,878,731.26
 1-Apr-37       $       1,795,000   $     43,753.13        $
 1-0ct-37       $       1,795,000   $     43,753.13        $   1,795,000.00          $ 1,882,506.26

                                    $26,695,930.11         $ 28,900,000.00           $ 55,595,930.11
                                                 Page 14
                                                                                                    ~;
                                                                                                    \~
                  The Crossings at Fleming Island                                                   I
                                                                                                    \
                     Community Development District                                                 i'
                             WATERISEWER FUND BUDGET
                                   Fiscal Year 2011
                                                                                                    I
                                                                                                    I
                                                                                                    ,
                                                                                                    I
REVENUES:

                                                                                                    I
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
                                                                                                    I
                                                                                                    \.
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,

Connection Fees

Charges assessed to a new utility customer for initial connection, reconnection etc,

Meter Set Fees

When CCUA sets a new meter for new service, the owner is charged $238.00 to have the
meter set

Admin Fees for W/S Operation

Represents services charges to water customers for returned checks or credit card
transactions,

Debt Service Recovery Fee

A quarterly 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,




                                           Page 15
                 The Crossings at Fleming Island
                    Community Development District
                            WATER/SEWER FUND BUDGET
                                  Fiscal Year 2011



EXPENDITURES:

Administrative:


Engineering

The District's engineering firm, Hadden and Land Engineering, will be providing general
engineering services to the District, including attendance and preparation for monthly board
meetings, review invoices, etc.

Arbitrage

The District is required to have an Arbitrage Rebate Calculation on the District's Series 2007
Utility Refunding Bonds.

Dissemination Agent

The District has contracted with Prager, Sealy & Co., 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.

Attomev

The District's legal counsel, Kopelousos & Bradley, 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 Nowlen, Holt &
Miner, P.A. for the audit engagement. This expense Is shared with the General Fund and the
Golf Course Fund.        .

Trustee

The District's Series 2000 2007 Utility 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.

Management Fees

The District receives Management, Accounting and Administrative services as part of a
Management Agreement with Governmental Management Services, LLC. This expense is
shared with the General Fund.




                                           Page 16
                  The Crossings at Fleming Island
                     Community Development District
                             WATER/SEWER FUND BUDGET
                                   Fiscal Year 2011

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.

Travel & Per Diem

This represents funds to reimburse Supervisors and Employees for District related Travel and
Meals.

Postage

This item includes mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks,
stationary, envelopes etc.

Insurance

The District's General Liability & Public Officials Liability Insurance policy is with Wells Fargo
Insurance Services. Property Insurance is provided by EGIS Insurance Advisors, LLC.
Both firms specialize in providing insurance coverage to governmental agencies. This expense
is shared with the General Fund and the Golf Course Fund.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings
etc with Journal Community Publishing Group.

Office Supplies

This item includes the cost of miscellaneous office supplies.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.


Maintenance

Other Contractual Services

This represents miscellaneous repairs associated with the Water system operation and
maintenance performed by Clay County Utility Authority and utilities paid under the Stonecreek
HOA cost sharing agreement.




                                            Page 17
                 The Crossings at Fleming Island
                    Community Development District
                            WATER/SEWER FUND BUDGET
                                  Fiscal Year 2011

Rate Studies

This District contracted with Public Resources Management Group to perform a Utility Revenue
Sufficiency Analysis.

Meter Expenses

This category represents the cost of a domestic meter being set by Clay County Utility
Authority.

Purchased Water

This represents the cost of bulk water purchased from Clay County Utility Authority.

Purchased Wastewater

This represents the cost of bulk wastewater purchased from Clay County Utility Authority.

Purchased Reclaimed Water

This represents the cost of bulk reclaimed water purchased from Clay County Utility Authority.

Repairs & Maintenance

Represents any repairs and maintenance cost the District may incur.

Electric

The District has an account with Clay Electric Cooperative for service at 4567 lakeshore Drive
East.

CapitalOutlav

Includes any miscellaneous capital expenditures the District may incur during the Fiscal Year.



Debt Service

The District issued $28,900,000 of Series 2007 Utility Refunding Bonds. The following is the annual
principal and interest expense due on these bonds for the next fiscal year:


                Interest Expense - 4/1/11        $657,971.88
                Principal Expense -10/1/11       $565,000.00
                Interest Expense -10/1/11        $657,971.88

                Total                          $1,880,943.76




                                           Page 18
 ._-,----   ----   --"   --~,   -""'---"   ~"-".----'---------------------,,,-------.----------   - -   -   -""'~-   "'-""---------- ------ -   -




OLFFuND
 The Crossings at Fleming Island                                                                    GOLF FUND
 COMMUNITY DEVELOPMENT DISTRICT                                                                        FY2011

                                   ADOPTED          ACTUAL           PROJECTED        TOTAL         PROPOSED
                                    FY201Q           THRU               NEXT       PROJECTED AT       FY2011
                                   BUDGET           07/31110          2 MONTHS       9/30/2010       BUDGET
 REVENUES:
User Fees - Dues                    $513,435           $362,164         $70,610         $432,774       $427,140
Greens/Cart Fees                   $1,002,240          $676,078        $147,980         $824,058       $900,003
Merchandlse/Food/Beverage Sale       $579,480          $401,271         $61,427         $462,698       $543,150
Rental Revenue                             $0           $16,679              $0          $16,679        $18,600
Membership Income - Other Fees        $54,000           $54,030          $5,924          $59,954        $60,000
Miscellaneous Income                  $63,300           $42,900          $8,518          $51,418        $62,100
Interest Income                        $6,000            $1,559          $2,443           $4,002         $6,000
      TOTAL REVENUES               $2,218,455        $1,554,681        $296,901       $1,851,582      $2,016,993

COST OF GOODS SOLD:
Cost of Goods Sold                   $276,844          $194,203         $30,742         $224,945       $253,883
      GROSS PROFIT                 $1,941,611        $1,360,478        $266,159       $1,626,637      $1,763,110

EXPENDITURES:
OperatIng Expenses:
Salaries                             $769,500          $593,837        $112,134         $705,971       $758,000
Incentive/CommlssionlBonus            $21,000                $0              $0               $0             $0
Casual Labor                             $100             $151               $0             $151             $0
Employee Expenses                    $123,762              $86,246      $10,892          $97,138        $99,955
Employee Uniforms                      $3,600               $1,025       $1,040           $2,065         $1,900
Automobile Expense                      $200                    $0           $0               $0             $0
Travel & Per Diem                      $2,700               $2,451         $202           $2,653         $2,700
Training                               $3,000                 $388         $707           $1,095             $0
Employee Advertising                       $0                   $0         $121             $121             $0
Janitorial                            $11,520              $14,079           $0          $14,079        $15,120
Tournaments & Events                   $9,680               $7,265       $1,224           $8,489        $1~000
Customer Service & Advertising        $66,000              $53,807      $11,738          $65,545        $33,000
Course & Grounds Maintenance           $6,640              $11,369         $217          $11,586         $9,600
Repairs - EquimentlBuildings          $32,400              $35,144           $0          $35,144        $31,200
Promotional Activities                     $0               $1,348           $0           $1,348             $0
Operating Supplies                    $84,835              $47,189      $22,957          $70,146        $67,392
Office Supplies                        $4,000               $5,558           $0           $5,558         $4,500
 Postage                               $2,400            $2,384            $216           $2,600         $2,400
Utility Services                      $83,400           $66,109         $12,912          $79,021        $82,700
Gas/OillPropane                       $43,200           $37,449          $3,995          $41,444        $43,200
Refuse & Potables                     $14,400              $8,747        $3,942          $12,689        $15,600
Telephone                              $6,480               $4,667       $1,461           $6,128         $6,000
Other Contractual Services             $2,556            $2,004           $763            $2,767         $4,760
Muzak                                  $2,304            $1,923            $383          $2,306          $2,304
Dues and Subscriptions                $10,538            $6,765            $833          $7,598         $11,075
Chemicals                             $42,000           $29,786          $9,802         $39,588         $38,000
Fertilizer Course
         M                            $38,800           $17,859        $10,804          $28,663         $33,000
Sand, Seed & Dressing                 $19,500           $13,799         $4,194          $17,993         $17,800
Small Tools                            $3,000              $3,467           $0           $3,467          $3,000
licenses/Permits                       $6,050              $294         $2,231           $2,525          $1,500
Attorney Fees                              $0                $0             $0               $0          $7,575
Trustee Fees                          $21,600           $22,728           $648          $23,376         $25,200
Management Fees ~ Hampton Golf        $96,000          $80,000         $16,000          $96,000         $96,000
Management Fees ~ GMS                      $0                  $0           $0               $0         $13,060
Bond Assessment                            $0                  $0           $0               $0         $48,181
Equipment Lease                     $209,400          $168,477         $41,428         $209,905        $203,976
Insurance                             $20,100          $15,060              $0          $15,060         $15,000
other Current Obligations             $18,100          $17,350              $0          $17,350         $19,700
Accounting & Auditing                 $10,400               $0         $10,400          $10,400         $10,400
Bad Debt Expense                           $0               $0              $0               $0          $1,200
Communications & Freight                   $0               $0              $0               $0          $2,700
Printing & Reproduction                    $0               $0              $0               $0          $1,200
PropertyfTangible Property Taxes           $0               $0           $168             $168               $0
     TOTAL EXPENDITURES            $1,789,165        $1,358,725       $281,411        $1,640,136     $1,740,898
Non~Op'eratlng   EXll.ens!l.s:
lnterfund Transfer In                $148,400          $123,667         $24,733        $148,400        $148,400
Prinicpal Expense· 10/1111          ($195,000)        ($162,500)       ($32,500)      ($195,000)      ($205,000)
Interest Expense - 4/1/11           ($156,255)        ($156,255)             $0       ($156,255)      ($149,820)
Interest Expense ·10/1/11           ($156,255)        ($104,170)       ($52,085)      ($156,255)      ($149,820)
Other Expenses                             $0          ($24,902)             $0        ($24,902)       ($63,000)
     TOTAL NON-OPERATING            ($359,110)        ($324,160)       ($59,852)       ($384,012)     ($419,240)
EXCESS REVENUES (EXPENDITURES)      ($206,664)       ($322,407)        ($75,104)      ($397,510)      ($397,028)
                                                 Page 19
THE CROSSINGS AT FLEMING ISLAND                                    Series 1999. Golf Course Revenue Bonds
COMMUNITY DEVELOPMENT DISTRICT                                                        Amortization Schedule




                    PRINCIPAL
 DATE                BALANCE         RATE        INTEREST          PRINCIPAL                   TOTAL

1-Apr-05        $       5,535,000   6.600%   $    182,655.00   $
1-0cl-05        $       5,535,000   6.600%   $    182,655.00   $     140,000.00            $   505,310.00
1-Apr-06        $       5,395,000   6.600%   $    178,035.00   $
1-0cl-06        $       5.395.000   6.600%   $    178,035.00   $     150,000.00            $   506,070.00
1-Apr·07        $       5.245,000   6.600%   $    173,085.00   $
1-0cl-07        $       5,245,000   6.600%   $    173,085.00   $     160,000.00            $   506,170.00
1-Apr-08        $       5,085.000   6.600%   $    167,805.00   $
1-0ct-08        $       5,085,000   6.600%   $    167,805.00   $     170,000.00            $   505,610.00
1-Apr-09        $       4,915,000   6.600%   $    162,195.00   $
1-0ct-09        $       4,915,000   6.600%   $    162,195.00   $     180.000.00            $   504,390.00
1-Apr-10        $       4,735,000   6.600%   $    156,255.00   $
1-0cl-10        $       4,735,000   6.600%   $    156,255.00   $     195.000.00            $   507,510.00
1-Apr-11        $       4,540,000   6.600%   $    149,820.00   $
1-0cl-11        $       4,540,000   6.600%   $    149,820.00   $     205,000.00           $    504,640.00
1-Apr-12        $       4,335,000   6.600%   $    143,055.00   $
1-0cl-12        $       4,335,000   6.600%   $    143,055.00   $     220,000.00           $    506,110.00
1-Apr-13        $       4,115,000   6.600%   $    135,795.00   $
1-0ct-13        $       4,115,000   6.600%   $    135,795.00   $     235,000.00           $    506,590.00
1-Apr-14        $       3,880,000   6.600%   $    128,040.00   $
1-0cl-14        $       3,880.000   6.600%   $    128,040.00   $     250,000.00           $    506,080.00
1-Apr-15        $       3,630.000   6.600%   $    119,790.00   $
1-0cl-15        $       3.630.000   6.600%   $    119,790.00   $     270,000.00           $    509,580.00
1-Apr-16        $       3,360.000   6.600%   $    110,880.00   $
1-0cl-16        $       3,360,000   6.600%   $    110,880.00   $     285,000.00           $    506,760.00
1-Apr-17        $       3.075.000   6.600%   $    101,475.00   $
1-0cl-17        $       3,075,000   6.600%   $    101,475.00   $     305,000.00           $    507,950.00
1-Apr-18        $       2,770,000   6.600%   $     91,410.00   $
1-0cl-18        $       2,770,000   6.600%   $     91,410.00   $     325.000.00           $    507,820.00
1-Apr-19        $       2,445.000   6.600%   $     80.685.00   $
1-0cl-19        $       2,445.000   6.600%   $     80,685.00   $     345.000.00           $    506,370.00
1-Apr-20        $       2,100.000   6.600%   $     69,300.00   $
1-0cl-20        $       2.100.000   6.600%   $     69,300.00   $     370,000.00           $    508.600.00
1-Apr-21        $       1,730.000   6.600%   $     57.090.00   $
1-Apr-21        $       1,730,000   6.600%   $     57.090.00   $     390,000.00           $    504,180.00
1-Apr-22        $       1,340,000   6.600%   $     44,220.00   $
1-0cl-22        $       1,340,000   6.600%   $     44,220.00   $     420,000.00           $    508,440.00
1-Apr-23        $         920,000   6.600%   $     30,360.00   $
1-0cl-23        $         920,000   6.600%   $     30,360.00   $     445,000.00           $    505,720.00
1-Apr-24        $         475,000   6.600%   $     15,675.00   $
                $         475,000   6,600%   $     15,675.00   $     475,000.00           $    506,350.00

                                             $ 4,595,250.00    $   5,535,000.00           $10,130,250.00




                                             Page 20
                                          Golf Fund
Revenues:
User Fees-Dues: Patron membership dues for all categories

Green/Cart Fees:          Green and Cati fee revenues

Merchandise and F&B Sales: Golf Shop merchandise sales and all F&B sales (Food, N/A Beverage,
Beer/Wine, and Liquor (Net of Cost of Goods Sold)

Rental Revenues: Room rentals and golf club rentals through the Golf Shop

Membership Income - Other Fees: Patron Trail Fees, Handicap dues, and Range Dues

Miscellaneous Income:              Cali repair income, Lesson income, Finance charges, and Daily range
                                   fees


Expenditures:

Salaries:                          Salaried and hourly full time and part thue employee's wages for the
                                   Golf Operations, Maintenance and Food and Beverage

Casual Labor:                      As needed help for large events, for example, extra banquet servers

Employee Expenses:                 Payroll expenses (Taxes, Workers Comp, Health Insurance, and40lK)

Employee Uniforms:                 Staff uniforms for all departments

Travel & Per Diem:                 Mileage reimbursement and work related travel

Janitorial:                        Janitorial service and supplies

Tournament & Events:               Member and Resident events (Trivia Night, Invitational tournament,
                                   etc)

Customer Service Center & Advertising: Two T -I lines, Marketing association fees (FI I" Coast of Golf),
                                 Media buys (Golfers Guide), Email marketing, Newsletter, CSC office
                                 to book tee times (shared labor costs), Promotional advertising,
                                 Graphic art work.

Course & Grounds Maintenance:     Golf course and in-igation repairs

Repairs - Equipment/Buildings:              Equipment repairs for Golf, F&B, and Maintenance
                                            equipment. This also includes all building repairs.

Promotional Activities:                     Advertising promotions for wholesalers and weddings

Operating Supplies:                         Supplies for Golf (Tees, Towels, Practice Balls), F&B (Linen,
                                            Serving Equipment, Paper Supplies), Maintenance Supplies


                                                 Page 21
Office Supplies:              Paper, Envelopes, Register Receipts, etc.

Utility Services:             Electric and Water & Sewer

Gas/OillPropane:              F&B Propane, Gas, Diesel, and Hydraulic Oil

Refuse and Portables:         Waste removal service

Telephone:                    Maintenance Internet, telephone and admin telephone

Other Contractual Services:   Alarm and Pest Control services

Muzak:                        Music system for the clubhouse

Dues and Subscriptions:       Direct TV, FSGA handicap dues, PGA dues, etc

Chemicals:                    Golf course chemicals

Fertilizer                    Golf course fertilizers

Sand, Seed and Dressing:      Over seed, Top dressing, Divot sand, and Mulch

Small Tools:                  Hedge Trimmers, Weed Eaters, Chain Saws, etc

Licenses/Permits:             Food and Beverage licenses, ASCAP, SESAC

Bank Expenses:                Credit card commissions and bank service charges

Professional Fees:            Golf Club management fees

Equipment Lease:              Cart fleet, Maintenance equipment, Dishwasher, Irrigation
                              computer and Copier

Insurance:                    Liability and Property insurance

Other Current Obligations:    Real Estate taxes

Accounting and Auditing:      TlUstee Fees

Bad Debt Expense:             Write off's for nOllRrecoverable income

Communications & Freight      Postage

Printing and Reproduction:    Stationary and letterhead

Non-Operating Expenses

Inter-fund Transfer In:       CDD Assessments

Principle Expense:            Golf Bond Principal Payment

Interest Expenses:            Interest on the Golf Bond

Capital Expenses:             Capital projects recommended by NGF Rate Study

                                  Page 22
                                                                    Eagle Harbor Golf Club
                                                                     Organizational Chart
                                                                          Golf Club


      I                                                             General Manager (1 FT)
                          I                                     I                                    I                         I
                                                                                                                      Membership Director
                                                                                                                        New Residents
          Head Golf Professional (1 FT)        Food and Beverage Mgr (1 FT)              Golf Course Super (1 FT)      Boat Storage (1 FT)



                                                                                               Mechanic
      Golf Shop(2FT,1P'       Outside (22PT)   Bar Mgr (1FT) Cook (1 FT,lPT)                 Foreman (1  Fn
                                                                                       . Operators       Bldg Maint
                                               Servers (13PT)                            (7FT,lPT)          (2FT)



,Ii
;~
,   ,. -- ,-c-=-coc-"   _,--                                   ____           _____                                                   _ _ __   .   -' _____ ,_________   --   _ '-   ___   _   -




                               -
                                   -
                                       -
                                           .
                                               -
                                                   .
                                                       _
                                                           ~
                                                                      ~
                                                                          ~
                                                                                      ~
                                                                                          _
                                                                                              _
                                                                                                  _
                                                                                                      _
                                                                                                          _
                                                                                                              _
                                                                                                                  _
                                                                                                                      _
                                                                                                                          _
                                                                                                                              _
                                               -- - -----, ----                                                       -           -




                                                                                              SVVIM & TENNIS
                                                                                                                                                      FUND
The Crossings at Fleming Island                                                         SWIM & TENNIS FUND
COMMUNITY DEVELOPMENT DISTRICT                                                                         FY2011



                                       ADOPTED          ACTUAL        PROJECTED         TOTAL        PROPOSED
                                        FY2010           THRU            NEXT        PROJECTED AT     FY2011
                                        BUDGET          07/31/10       2 MONTHS        9/30/2010      BUDGET


REVENUES:

User Fees                                $205,005         $121,575        $72,989        $194,564      $129,451
Merchandise/Food/Beverage Sale - Net     $160,000          $95,176        $47,356        $142,531      $127,000
Roster & League Fees/Misc. Inc.                $0             $283        $12,717         $13,000       $13,000
       TOTAL REVENUES                    $365,005         $217,034       $133,061        $350,095      $269,451


COST OF GOODS SOLD:

Cost of Goods Sold                        $82,800          $53,345        $24,612         $77,957       $64,350

       GROSS PROFIT                      $282,205         $163,689       $108,450        $272,138      $205,101

EXPENDITURES:
Oll.eratlnfJ, EXQenses:
Salaries                                $677,596          $510,936       $145,909        $656,845     $667,980
Employee Expenses                        $90,821           $77,717        $29,057        $106,774      $91,902
Management Fees - Hampton Golf           $36,000           $32,633         $5,573         $38,206      $36,000
Other Contractual                        $16,825           $13,067         $2,527         $15,594      $16,825
Travel & Per Diem                         $1,200              $710           $301          $1,011       $1,200
Bad Debt Expense                              $0                $0             $0              $0           $0
Customer Service & Advertising                $0                $0             $0              $0      $33,000
Communications and Freight               $17,100            $9,375         $1,895         $11,270      $16,800
Utility Services                        $190,250          $163,560        $34,934        $198,494      $96,500
Rentals & Leases                              $0              $186             $0            $186           $0
Repairs & Maintenance                   $104,025           $84,209        $19,876        $104,085     $102,800
Printing & Binding                          $600                $0             $0              $0         $600
Corporate Services                          $132                $0             $0            $132           $0
Promotional Activities                   $65,463           $25,222        $10,623         $35,845      $42,600
Office Supplies                           $5,840            $3,164         $2,209          $5,373       $5,840
Operating Supplies                       $56,655           $38,372        $11,215         $49,587      $57,450
GasJOil/Propane                          $34,200           $26,139         $1,392         $27,531      $35,550
Books/Publicatlons/Subs/Membershlps       $4,200              $788         $1,196          $1,984       $5,000
Property Taxes                                $0           $25,340             $0         $25,340           $0

     TOTAL EXPENDITURES                $1,300,907       $1,011,418       $266,706      $1,278,256    $1,210,047

Non-Operating Income/Expenses:

Interfund Transfer In                  $1,250,000         $937,500       $208,333      $1,145,833    $1,004,946
Capital Expenses                        ($212,000)        ($57,724)      ($63,129)      ($120,853)           $0

     TOTAL NON·OPERATING               $1,038,000         $879,776       $145,204      $1,024,980    $1,004,946


EXCESS REVENUES (EXPENDITURES)           $19,298           $32,047       ($13,052)        $18,862           ($01




                                                     Page 24
                              Swim & Tennis Fund

Revenues:
User Fees:                     Pass Haider Income, Ouest Fees, Lesson Income, Facility Rental,
                               Activity Income and Finance charges

Merchandise and F&B Sales:     Tennis Merchandise sales and Snack Bar sales (Net of Cost of Goods
                               Sold)

Roster & League Fees:          This income is generated from fees charged to residents who palticipate
                               on USTA, Country Club and other local leagues


Expenditures:

Operating Expenses:

Salaries:                      Salaried and hourly fuli time and part time employee's wages for the
                               Swim, Teilllis and Food and Beverage

Employee Expenses:             Payroll expenses "(Taxes, Workers Camp, Health Insurance, and 401K)

Professional Services:         Swim <;t~d Tennis management fees

Other Contractual:             Pest Control, Muzak, Alarm Service, and Employee Uniforms

Tmvel and Per Diem:            Mileage reimbursement and work related travel

Bad Debt Expense:              Write off's fornon~recoverab]e income

Communications and Freight:    Telephone and Postage

trtiUly Services:              Electric and Water & Sewer

Repairs and Maintenance:       Equipment repairs for Swim, Tennis and F&B. This also includes all
                                      building related repairs, as well as pool cbemicals

Printing & Binding:            Creating of advertising booklets for events

Promotional Activities:        Promotion and event expenses for community events and Lifestyle
                                      events (Haunted Hayride, etc)

Office Supplies:               Paper, printer cartridges, receipt paper, etc

Operating Supplies:            Credit card fees, waste removal, janitorial supplies, ftrst aid equipment,
                                        misceJIaneous Swim and Tennis supplies

Oas/OillPropane:               Propane for the Snack Bar and Waterfi'ont pool heaters

Subs and Memberships:          Answer Tech (Boat Storage) USPTA dues, CMAA dues, Sam's, etc
Customer Service Center:   Two T-Ilines, Email marketing, Newsletter, esc office to promote
                           events (shared labor costs), Promotional advertising, Graphic art work.



Non-Operating IncomelExpenses:

Inter-fund Transfer In:            CDD Funds to operate the Swim & Tennis operation, over and
                                   above revenues generated
                                                                                         Eagle Harbor Golf Club
                                                                                          Organizational Chart                                                                            :1
                                                                                           Swim and Tennis
                                                                                                                                                                                          II
                                                                                                                                                                                          I
                                                           I
                                                                                           General Manager (1)

                                                                                                                                                     I                                    I
                                                                                                                                                                                          I
                                                                                                                                                                                          I
                                    Recreation and Aquatic Director (1 FT)                                                            Director of Tennis (1FT)

                    I                                                                                 I                                              I
              Maintenance                                                                   llifestyle Dept. (1
      "
             Director (1 H)
                    I
                                I             I                                I
                                                                                                    FT)
                                                                                                      I
                                                                                                                                  Head Tennis Professional (1 FT)
                                                                                                                                                     I
      "
           CPO Maint. (3 PT)
                                II   Snack Bar Staff (17
                                            PT)
                                                           1
                                                                   ICamp Csi (3 PT)I        I   Interns (2
                                                                                                Seasonal)                    Assistant Tennis Professional (3 FT ,1PT)
i.·                                                                                                                               I                                     I
~'    "             I
                              (81
i
      i'IHead Life Guards
      "          PT)
                    I
                                                                                                                     Tennis Shop Staff (4 PT)        II   Court Maint Staff (1 FT, 2PT)

~\ Ii Life Guards (38 PT) I                       Guest Svc(1 FT,19 PT
                    I                                          I
i     Ii    Swim Inst. (8 PT)   I
                    I                              Party Coord. (1 PT)

          'Swim Coaches (4 Pt)l                                                                                                                                                           I




---   ,.-.--"."---,-~---~~---.,-.-,~-~-,-,                         ~'-   ..,............----.-----"---"--"        -~-'---'-'-----"----'-"-----'----"-'-'-----
A.
                                             RESOLUTION 2010-07


         A RESOLUTION ADOPTING THE FINAL GOLF COURSE ENTERPRISE FUND
         BUDGET OF THE CROSSINGS OF FLEMING ISLAND COMMUNITY
         DEVELOPMENT DISTRICT FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010
         AND ENDING SEPTEMBER 20, 2011


          WHEREAS, the District Manager has heretofore prepared and submitted to the Board for approval the
District's proposed Golf Course Enterprise Fund Budget for the Fiscal Year 20 I 0-20 II; and

         WHEREAS, a public hearing has been held on this 26"' day of August 20 I 0, at which members of the
general public were accorded the opportunity to speak prior to the adoption of the final Golf Course Enterprise Fund
Budget;

      NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE
CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

        1. The Golf Course Enterprise Fund Budget heretofore submitted to and approved by the Board is hereby
adopted as the fmal Golf Course Enterprise Fund Budget of the District for Fiscal Year 2010-2011.

         2. A verified copy of said fmal Golf Course Enterprise Fund Budget shall be attached as an exhibit to this
Resolution in the District's "Official Record of Proceedings."


         PASSED AND ADOPTED THIS 26TH DAY OF AUGUST 2010.



                                                     THE CROSSINGS AT FLEMING ISLAND
                                                     COMMUNITY DEVELOPMENT DISTRICT



(Sign)                                                        CHAIRMANIVICE CHAIRMAN
                                                              Chairperson


(Print)
Secretary




                                                       -1-
B.
                                            RESOLUTION 2010-08

                 A RESOLUTION ADOPTING THE FINAL WATER AND
                 WASTEWATER ENTERPRISE FUND BUDGET OF THE CROSSINGS
                 AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT
                 FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND
                 ENDING SEPTEMBER 30, 2011.

          WHEREAS, the District Manager has heretofore prepared and submitted to the Board for approval the
District's proposed Water and Wastewater Enterprise Fund Budget for the Fiscal Year 2010-2011; and

        WHEREAS, a public hearing has been held on this 26th day of August, 2010, at which members of general
public were accorded the opportunity to speak prior to the adoption of the final Water and Wastewater Enterprise
Fund Budget;

      NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS
OF THE CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT
DISTRICT:

         1.       The Water and Wastewater Enterprise Fund Budget heretofore submitted to and approved
by the Board is hereby adopted as the final Water and Wastewater Enterprise Fund Budget of the District for
Fiscal Year 2010-2011
         2.       A verified copy of said final Water and Wastewater Enterprise Fund Budget shall be
attached as an exhibit to this Resolution in the District's "Official Record of Proceedings."

        Introduced, considered favorably, and adopted this 26th day of August, 2010.




                                                             THE CROSSINGS AT FLEMING ISLAND
                                                             COMMUNITY DEVELOPMENT DISTRICT


                                                             By:
                                                             Titl:-e-:- - - - - - - - - - -



                                                             Attest:



                                                             Secretary
c.
                                             RESOLUTION 2010-09

        A RESOLUTION OF THE CROSSINGS AT FLEMING ISLAND COMMUNITY
        DEVELOPMENT DISTRICT (THE "DISTRICT") RELATING TO THE ANNUAL
        APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR
        BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011 AND FIXING
        MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS FOR SAID FISCAL YEAR

          WHEREAS, the District Manager has snbmitted to tbe Board of Supervisors (the "Board") a proposed
budget for the next ensuing budget year along witb an explanatory and complete fmancial plan for each fund of the
District, pursuant to the provisions of Section 190,008(2)(a), Florida Statutes; and

          WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed
long-term fmancial plan or program of the District for future operations (the "Proposed Budge!"), the District did
not file a copy oftbe Proposed Budget with the local governing authorities having jurisdiction over the area included
in the District pursuant to the provisions of Section 190,008(2)(b) and 218.34(3), Florida Statutes; and

        WHEREAS, the Board set August 26,2010, as the date for a public hearing thereon and caused notice of
such public hearing to be given by publication pursuant to Section 190,008(2)(a), Florida Statutes; and

         WHEREAS, Section 190,008(2)(b), Florida Statutes, requires that, prior to October I, of each year, the
Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and
appropriate such sums of money as the Board deems necessary to defray all expenditures of tbe District during the
ensuing fiscal year; and

         WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow budget basis, whereby
tbe budget shall project the cash receipts and disbursements anticipated during a given time period, including
reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and

          WHEREAS, Section 190,021, Florida Statutes provides that the Annual Appropriation Resolution shall
also fix the Maintenance Special Assessments and Benefit Special Assessments upon each of property within the
boundaries of the District benefited by the adopted maintenance and capital improvement program of the District,
such levy representing the amount of assessments for District purposes necessary to provide for payment during the
ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and
interest of special revenue, capital improvement and/or benefit assessment bonds.

        NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE
        CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.

    a, That the Board of Supervisors has reviewed the District Manager's Proposed Budget, a copy of which is on
    file with tbe office of the District Manager and at the District's Records Office, and hereby approves certain
    amendments thereto, as shown in Section 2 below,

    b, That the District Manager's Proposed Budget, as amended by tbe Board, is hereby adopted in accordance
    with the provisions of Section 190,008(2)(a), Florida Statutes, and incorporation herein by reference; provided,
    however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed
    necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2009-2010 andlor
    revised projections for Fiscal Year 2010-2011.

    c, That the adopted budget, as amended, shall be maintained in the office of the District Manager and the
    District Recording Secretary and identified as "The Budget for tbe Crossings at Fleming Island Community
    Development District for tbe Fiscal Year Ending September 30, 2011," as adopted by the Board of Supervisors
    on August 26, 2010,
SECTION 2.        Appropriations

        That there be, and hereby is appropriated out of the revenues of the Crossings at Fleming Island
Community Development District, for the fiscal year beginning October 1,2010, and ending September 30, 2011,
the sum of $                     to be raised by the levy of assessments and otherwise, which sum is deemed by the
Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided
and appropriated in the following fashion:

         TOTAL GENERAL FUND                                             $_-----
         DEBT SERVICE FUNDS                                             $._-----
         SWIM & TENNIS FUND                                             $._-----

         Total All Funds                                                $._-----

SECTION 3.        Supplemental Appropriations

        The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful
purpose from funds on hand or estimated to be received within the fiscal year as follows:

         a.       Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation
                  item.
       b.       Board may authorize an appropriation from the unappropriated balance of any fund.
       c.       Board may increase any revenue or income budget amount to reflect receipt of any additional
unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

         The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of
any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten
Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given
program or project to be transferred previously approved transfers included. Such transfer shall not have fhe effect
of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget
appropriation for the receiving program. Transfers within a program or project may be approved by the District
Manager or Treasurer. The District Manager Of Treasurer must establish administrative procedures which require
information on fhe request forms proving that such transfer requests comply with this section.

SECTION 4.        Maintenance and Benefit Special Assessment Levy

         a.        That the 2011 Maintenance and Benefit Special Assessment Levy (the "assessment levy") for fhe
         assessment upon all fhe property within the boundaries of fhe District based upon the benefit received,
         which levy represents the amount of assessments for District purposes necessary to provide for payment
         during the aforementioned budget year of all properly authorized expenditures to be incurred by the
         District, including principal and interest of special revenue, capital improvement and/or benefit assessment
         bonds. Said assessment levy shall the distributed as follows:

                                             General                    Debt Service

         General Fund 0 & M                  $_-
         Debt Service Fund                                              $_--


         b.        The District Manager shall certify this levy to fhe County Property Appraiser and Tax Collector,
         in accordance with the applicable provisions oflaw, as required by Chapters 170, 190 and 197, ofthe
         Statutes.
Introduced, considered favorably, and adopted this 26 th day of August 2010.


                                                              THE CROSSINGS AT FLEMING ISLAND
                                                              COMMUNITY DEVELOPMENT DISTRICT



                                                               By: _ _ _ _ _ _ _ _ _ _ _ _ _ __
                                                               Its: _ _ _ _ _ _ _ _ _ _ _ _ _ _ __



                                                               Attest:



                                                               Secretary
D.
                                             RESOLUTION 2010-10

                LEVYING A NON AD VALOREM ASSESSMENT FOR OPERATION
                AND MAINTENANCE COSTS, ROAD SYSTEM, WATER
                MANAGEMENT SYSTEM AND OTHER INFRASTRUCTURE
                PROJECTS WITHIN THE CROSSINGS AT FLEMING ISLAND
                COMMUNITY DEVELOPMENT DISTRICT FOR THE FISCAL
                YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER
                30,2011

       WHEREAS, certain improvements existing within the Crossings at Fleming Island Community
Development District and certain costs of operation, repairs, and maintenance are being incurred; and

          WHEREAS, the Board of Supervisors of the Crossings at Fleming Island Community Development
District finds that the costs of operation, repairs, and maintenance of the District during the fiscal year 2010-2011
will amount to $                 ; and

         WHEREAS, during the fiscal year 2010-2011, The Crossings at Fleming Island Community Development
District will be required to pay approximately $                for debt service on the District Special Assessment
Refunding Bonds for those facilities constructed to serve property within the District; and

      NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE
CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

          SECTION 1.        That a non ad valorem assessment as provided for in Chapters 190 and 197 Florida
Statutes (herinafter referred to as an "assessment") is hereby levied on the lands within the District.

          SECTION 2.       That tbe collection and enforcement of the aforesaid assessment shall be at the same time
and in like manner as Clay County taxes. All assessments shall be subject to the same discounts as Clay County
taxes.
          SECTION 3.       That the said assessment levy, and the lists oflands included in the District are hereby
certified to the Clay County Property Appraiser on Exhibit "A" attached hereto to be extended on the Clay County
Tax Roll and shall be collected by the Clay County Tax Collector in the same manner and time as Clay County
taxes. The proceeds there from shall be paid to The Crossings at Fleming Island Community Development District.

BE IT RESOLVED, that a copy of this Resolution be transmitted to the proper public officials so that its purpose
and effect may be carried out in accordance with law.

        introduced, considered favorably, and adopted this 26th day of August, 2010.


                                                               TIlE CROSSINGS AT FLEMING ISLAND
                                                               COMMUNITY DEVELOPMENT DISTRICT



                                                               By: _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
                                                               Its: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __



                                                               Attest:



                                                               Secretary
EIGHTH ORDER OF BUSINESS
                                            RESOLUTION 2010-11

                 A RESOLUTION FOR THE BOARD OF SUPERVISORS OF THE
                 CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT
                 DISTRICT DECLARING THE FAILURE TO MEET DEBT SERVICE
                 COVERAGE AS REQUffiED PER TRUST INDENTURE

          WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors of the
Crossings at Fleming Island Community Development District (the "District"), a Schedule of Golf Course
Operations (Exhibit A) which declares and projects that the Net Revenues of the Golf Course Operations for the
fiscal year ending September 30, 2010 will not be sufficient to meet the 110% Debt Service Coverage as required by
the Master Trust Indenture.

         WHEREAS, pursuant to the Master Trust Indenture, Article IV, Section 4.01 (b) the District Manager is
required to complete a review of the fmancial condition of the Golf Course for the purpose of calculating whetber
Net Revenues will be sufficient to meet the requirements for the ensuing Bond Year and the District shall by
resolution make a determination on or before the ninetieth (90"') day prior to the end of the Bond Year.

      NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE
CROSSINGS OF FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT:

         I.      It is not anticipated that the Golf Course Operations will be sufficient enough to meet the Debt
Service coverage as required by the Master Trust Indenture.

          2.       The District Manager hereby recommends that the Board of Supervisors for the Crossings at
Fleming Island Community Development District provide notice to the Trustee that the Board of Supervisors for
The Crossings at Fleming Island Community Development District has contracted with an independent rate
consultant whose report was distributed to bondholders of the Series 1999, Golf Course Revenue Bonds. The
District is currently communicating with bondholders to restructure the remaining outstanding bonds in order to
comply with the requirements of the Trust Indenture and meet its financial obligations.

        3.       This Resolution shall take effect immediately upon adoption.

         PASSED AND ADOPTED TIDS 26'h DAY OF AUGUST, 2010.




         ATTEST:                                             BOARD OF SUPERVISORS OF THE
                                                             CROSSINGS AT FLEMING ISLAND CDD


                                                             By: _ _ _ _ _ _ _ _ __
         Secretary
                                                             CHAIRMAN OF THE BOARD
TENTH ORDER OF BUSINESS
B.
The Crossings at Fleming Island CDD

Open Items - August 26, 2010



Bond Issues

   1.   Golf Bond default issues and resolution action -lead lender visited Eagle Harbor Golf Course
        May 21; meeting arranged by Pam Holton-Byrd (Prager-Sealy). Working through resolution
        issues.
   2. Outline of all bonds - call dates/price.
   3. 2000C Bond refinancing: status currently for refunding is unchanged from July 2009 when
        Prager-Sealy updated the Board. With 25% to 30% of the bonds secured by undeveloped-
        primarily commercial- lands, the bond could not be rated.
   4. Review investment alternatives available for each of the bond funds and maximize returns.

Financials

   1. Review of FYI 0 assessment receipts collections and impact on November 2010 interest payment
        due on 2000A/B/C bonds and General Fund. Board to be updated on roll & assessment
        collections at each Board meeting.

Other

   1. Review of agreements with Hampton Gol£'Tree Amigos and SOW compliance.
   2. CCUA billings proposed to be monthly in lieu of quarterly effective 10/0111 0; Public Hearing in
        September to consider monthly billing and increase in CCUA utility rates.
   3.   Shelter Cove street repairs (1502 Shelter Cove Drive); letters sent June 8, 2010 to County Public
        Works Director and area Commissioner. Public Works director in process to administer repairs.

Sales Center

   1.        Review use of vacant space at the Sales Center.
Utilities

    I. Analysis of "Stand-by Utility Rates" for unconnected parcels. Propose a Cost of Service Shldy be
         administered to establish "Stand-by Utility Rates".


    2. Use of Rate Stabilization Fund/Surplus over 1.15 debt service coverage ratio.

    RECOMMENDATION: 1) Complete the FY09 audit 2) Contract with a firm to update bond
    feasibility report including recommendations for any rate adjustments (stand-by rates),
    calculation of excess funds as of 09/30/09 and use of excess funds.




Completed:

    1. Lick Skillet/CDD office property tax bills. (CDD will file for exemption for county property tax
         FYI 0).
    2. Restructnre [mancials - restricted funds line item added to balance sheet.
    3. Reserve Advisors stndy on-site visit scheduled December 16, 17 & 18. (Visit completed as
         scheduled).
    4. Mold & water issues at Sales Center. (The mold issue is resolved; remediation work to interior
         and exterior is in process and scheduled for completion by mid-February).
    5. Cobblestone utility billing - how charged. (Staff reported to the Board that each unit is
         individually metered; initial bill includes debt capacity charge and administrative charge which is
         billed in advance. Utility billing identical to other Eagle Harbor residents).
    6. Transfer of Developer lands to the CDD as approved 08/27/09. (transfer completed week of
         12/07/09).
    7. NGF golf course rate stndy (FINAL report provided 12/30//09; posted on EMMA for
         bondholders and copies sent to Board).
    8. Boat Storage facility at Lick Skillet (Board at its 01114110 Workshop decided to look at other
         alternatives for utilizing Lick Skillet and increase revenues).
    9.   Utilization ofCDD office (using Lick Skillet for Board meetings).
    10. Survey of residents to solicit input about using the Sales Center as a CDD fitness & exercise
         room. (Hampton Golf sent e-blast survey week of February 15,2010).
11. Stone Creek cost shaIing agreement review; Board approved new agreement April 6, 20 I 0 to
    include reduced percentage paid for irrigation maintenancelrepairs and quarterly payments to the
    HOA in lieu of annual payments.
12. Lease agreement for unused Sales Center space (Sandy Kahle to submit Board approved 12116/09
    proposal; agreement time frame to be concurrent with existing agreement - to Dr. Scheiner). Dr.
    Scheiner rejected the offer.
13. Restructure financials - allocation of swiru/tennis revenues/chaIges, etc. (Staff to include in FYll
    budgets).
14. Updated asset list for property insurance (recommend going out for bids for propertylliability
    insurance).
15. Addendum to 12/08108 lease adding $200/month for utilities sent to Dr. Scheiner for signature.
    Board approved 04/22/10.
16. Disclosure of Public Finance updates (updates provided).
17. Rule aJ'Uendment to Rule 1-15 regaIding establishment of a fund for unforeseen expenditures.
     I
      I




c.

          I
           I
1.
                Crossings at Fleming Island Community Development District
                                  OPERATIONS OFFICE
                    2105 Harbor Lake Dr, Fleming Island, Florida 32003
                                        904-509-6445


Date:            August 2010

To:              CROSSINGS AT FLEMING ISLAND CDD, BOARD OF SUPERVISORS

From:            Steve Andersen, Crossings' Operations Manager

Re:              Crossings Monthly Managers Report



Amenity Centers:

      1. Swim Park
               a. The Swim Park HVAC continues to struggle but maintenance has kept the system
                   operating and we are hopeful it lasts the remainder of the pool season. The replacement
                   cost will be approximately $14,000. The unit is 15 years old.
               b. Getting quotes for stripping the parking lot by Hampton Golf.
               c. Working with CCUA to identify options for supplying water to the amenity center to avoid
                   the sewage charge. The plans indicate that this meter is for water only. Scheduled to meet
                   with CCUA Aug 27th• If this is a water only meter the District may be due a refund.
               d. Have not met with Ali regarding visiting the old sales center to get ideas for usage as a
                   fitness center. We will continue to tty to get ideas for the old sales center and hopefully she
                   will have time to visit the site.
               e. The lights at all the swim parks are on timers and have been adjusted to reflect the new hours
                   due to school starting August 16th •
               f. The brick planter near the snack bar is disintegrating and has been roped off to prevent
                   injuries. Hampton Golf is determining the best time frame for repair. The repair will take 4
                   days and will cost approximately $6,500.
               g. A new information sign has been installed at the entrance.

      2. Waterfront Park
                a Have received quotes for the repair and painting of the building exterior.
                b. Getting quotes for stripping the parking lot by Hampton Golf.


      3. Creekside Park
                a Reviewed security camera footage.
                b. Plans for the repairs at Creekside, have been submitted to the County for a building permit.
                   The County stated we would have the permit by August 27th • The plans, as approved by the
                   CDD Board, include reconstructing as originally designed and built with the exception of
                   removing the gas grill and replacing that area with granite.
    4. Tennis Center



    5. Golf Club
             a. Meeting with contractor to get quotes for needed repairs to the main building.

Parks & Roadways:

  I. A complete check of all sidewalk lighting was completed. The 6 lights that required repair have been
      fixed.
  2. Working with the County to repair numerous sidewalk deficiencies on Eagle Harbor Pkwy.
  3. All playgrounds have been inspected. Some of them require additional sand. Getting quotes.
  4. Numerous repairs are needed on our roadways and the County has been notified in writing. Coordinating
     with the County on repairs needed on a weekly basis. A busted irrigation line has damaged the road at
     Stoney Glen Dr and Lakeshore Dr. The County has been notifies and the damage has been safety coned.
  5. Accident at Forest Park destroyed 10 posts. Police report was filed and the police have closed the case
     due to no suspects.
  6. Contractor completed repairs to fix a sinkhole that has developed over CDD owned drainage pipes
     located at the rear of a Waters Edge lot.

Retention PondslLakes:

   1. All lakes have been treated and inspected by the Lake Doctors and show improvement. We receive
      written reports after each treatment.
   2. GMS staff will be conducting an inspection and clean up of all outlets.
   3. GMS, Tree Amigos and Lake Doctors had numerous meetings regarding the lakes.
   4. Have received only one call regarding Nutria. A trap has been set August 16th.
   5. A 7 ft alligator was removed from the pond at the Bridgewater cnl-de-sac.

Landscaping:
   I. GMS meets or talks with Tree Amigos on an almost daily basis. The landscape report is filed
      separately.
   2. The drainage ditch that runs between Walnut Creek, Holmes Landing and the Preserve is not being
      maintained. The plat dedicates this area to the CDD. Tree Amigos will be supplying a quote for
      consideration by the CDD Board to maintain this area. This area was not included in the original scope
      of services.

Staff:
   1. GMS 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
   2. Facilities are inspected on a weekly basis.
   3. Met with Clay County Property Appraiser staff to discuss tax maps and their web site. We have
       corrected numerous issues and believe the website and tsx maps accurately reflect ownership. We have
       the updated tsx maps in the Operations Office.
   4. Met with Clay County Sheriff's office regarding vandalism to approximately 50 mailboxes. They have
       increased the number of patrols in this area.
2.
CONFIDENTIALITY NOTICE:  This message is intended to be viewed
only by the listed recipient(s).  It may contain information that
is privileged, confidential and exempt from disclosure under
applicable law.  Any dissemination, distribution or copying of
this message is strictly prohibited without our prior permission.
If you are not the intended recipient, or if you have received
this communication in error, please notify us immediately by
return e-mail and delete the original message and any copies.




     End of Forwarded Message




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                  AS ReCORDED IN PLAT BOOI(   34   PAG£S10-16   OF THE CURRCNT PU8UC R£CORDS OF CLAY co., FLA.




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                                                                                                    .'                 W1LUAM G. & GLORIA G. CLARK
                                                                                                                       ARST FRANKUN fiNANCIAL CORPORAl
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                                                                                                                                            I

                                 ••
D.
                                     TREEAMIGOS
                                         OUTDOOR SERVICES
  5000-18 Highway 17 #235                                                         Phone:( 904) 778-1030
  Orange Park, Fl. 32003                                                          Fax: (904) 778-1045


August 10,2010

Governmental Management Services, LLC.
5701 N. Pine Island Road
Ft. Lauderdale, FL. 33321
Attn: Dave DeNagy, Steve Andersen

Dave/Steve

Please find below maintenance services provide to the Crossings by Tree Amigos for
July1 thru July 31, 2010

Maintained all areas in reference to the S.O.W.

Docks
             •   Docks continuously maintained
             •   Continuous vandalism, monitor and repaired as needed


Signs

             •   Continuous monitoring, painting and repairs
             •   Continuous vandalism/Graffiti
             •   Order has been place with the county for the following signs
                 25 MPH on Business Center Dr., 30 MPH on Eagle Harbor Parkway/Fiddlers
                 Ridge, 30 MPH on Town Center Blvd., 2 Crosswalk (WII-2) on Eagle Harbor
                 Parkway/Waterford Landing, I Crosswalk (WII-2 on Eagle Harbor Pkwy between
                 Capemist and Woodlake, stop sign at Shelter Cove Dr. and Forest Park, street sign
                 missing at Lakeshore Dr.!Country Walk Dr. and Walnut CreekIForest Park


Ponds

             •   Eagle Harbor online .com has all pond information for residents Pond #' s, Pond
                 Contact information customer service e-mail and phone number.
             •   Lake Doctor Company has scheduled weekly service treatment on ponds


Vandalism
Annuals
                 •    Completed.


Irrigation
                 •     Irrigation monitored, repaired or improved as needed
                 •     Irrigation upgrades continues




Subdivision Entries:

             •       Continuous vine, weed pulling and spraying inside subdivisions and parkways

             •       Continuation of pruning to improve heath and overall condition of shrubs and plants.

             •       Detailing entryways

             •       Planting of ornamental grasses has begun to beautify properties



Pathway & Street Lights

             •       Monitored, repaired, or replaced monthly.
             •       Broken lens & lamp head has been replaced


Other Services




Thank you,

Tree Amigos
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GOLF PATRON UPDATE
  Eagle Harbor Golf Club
        JULY 2010
ELEVENTH ORDER OF BUSINESS
                                                                     The Crossings at Fleming Island
                                                                        COMMUNITY DEVELOPMENT DISTRICT
                                                                           COMBINED BALANCE SHEET
                                                                                       July31,2010

                                                                Governmental Fund Tll~BS                                             Account Groups                Totals
                                                         Debt          Capital          Walorf         Golf        Swim &       General       General Long-   (Memorandum Only)
                                          General       Service        Projects         Sewer          Fund        Tennis     Fixed Assets      Term Debt           2010

ASSETS:

Cash                                       $294,402                                    $1,433,766     $167,019     $196,835                                         $2,092,022
Accounts Receivable                                                                      $447,837      $53,557      $19,710                                          $521,105
Assess Receivable - Annexed                               $16,416                                                                                                      $16,416
Investments:
Operations:
   Siale Board                             $353,676                                      $851,246          $82                                                      $1,205,004
   Siale Board - UnlOffioosn E;q:o Fund    $762,286                                                                                                                   $762,286
Series 1999
   Reserve                                                                                            $509,580                                                        $509,580
   Interast                                                                                                 $1
   Revenue
   Sinking
                                                                                                       $50,286
                                                                                                              $5
                                                                                                                                                                            "
                                                                                                                                                                       $50,286
                                                                                                                                                                            $5
Series 2000A
   Reserve A                                            $118,712                                                                                                      $118,712
   Revenue A                                            $131,918                                                                                                      $131,918
   Construction AlB                                                      $45,767                                                                                       $45,767
Series 2000B
    Reserve B                                           $998,236                                                                                                      $998,236
    Revenue B                                           $306,511                                                                                                      $306,511
    Prepayment B                                              $0                                                                                                            $0
Series ZOOOC
    Reserve C                                          $3,903,384                                                                                                   $3,903,384
    Revenue C                                           $871,102                                                                                                     $871,102
    Construction C                                                      $534,816                                                                                     $534,816
Series 2007 Refunding
    Reserve                                                                             $983,619                                                                      $983,619
    Interest                                                                            $442,295                                                                      $442,295
    Revenue                                                                             $267,597                                                                      $267,597
    Renewal & Replacement                                                               $209,988                                                                      $209,988
    Rate Stabilization                                                                  $331,721                                                                      $331,721
Inventory                                                                                              $42,278       $9,467                                            $51,745
Due from Generat                                                $0                                                                                                          '0
Due from WaterfSewer                         $4,521                                                                                                                     $4,521
Due from Swim & Tennis                      $76,598                                                                                                                    $76,598
Due from Golf Course Loan                   $85,800                                                                                                                    $85,800
Due from Other                               $7,399                                                                                                                     $7,399
Prepaid Expenses                            $90,184                                       $17,092       $18,789      $1,646                                           $127,710
Utility Deposits                            $35,000                                                      $9,195                                                        $44,195
Fixed Assets                                                                          $16,998,233    $6,139,832                                                    $23,138,065
AmountAvaUabla                                                                                                                                   $6,346,279         $6,346,279
Amount to be Provided                                                                                                                           $45,288,721        $45,288,721
Improvements                                                                                                                  $20,710,345                          $20,710,345

                                                                      ----
                                                                                                                               $20,710,345      $51 1635000
           TOTAL ASSETS                   $1,709,866   $6,346,279     ~               $21 ,983,394   $6,990,624    $227,658                                       $110,183,748

LIABILITIES:
Accounts Payable                             $6,801                                     $395,565       $51,755     $38,986                                            $493,107
Due to General Fund                                                                       $4,521       $85,800     $76,598                                            $166,919
Due to Dabt Service                              $0                                                                                                                         $0
Deferred Income                                                                                        $75,721      $32,448                                           $108,170
Deferred Income - Trans In                                                                                                                                                  $0
Deposits Payable                             $6,773                                     $181,925                    $10,125                                           $198,823
Accrued Interest Payable                                                                $442,963      $104,170                                                        $547,133
Accrued Principal Payable                                                               $266,667      $162,500                                                        $429,167
Maintenance Warranties                                                                   $15,007                                                                       $15,007
Line of Credit Payable                                                                                 $704,500                                                       $704,500
Loan Payable                                                                                         $1,500,000                                                     $1,500,000
Bonds Payable -1999                                                                                  $4,735,000                                                     $4,735,000
Bonds Payable - 2000A                                                                                                                             $990,000            $990,000
Bonds Payable - 2000B                                                                                                                           $9,605,000          $9,605,000
Bonds Payable - 2000C                                                                                                                          $41,040,000         $41,040,000
Bonds Payable - 2007 Ref                                                             $28,755,000                                                                   $28,755,000

FUND BALANCES:
  Invest - General Fixed Assets                                                                                               $20,710,345                          $20,710,345
  Reserved for General Fund                $762,286                                                                                                                   $762,286
  Reserved for Debt Service                            $6,346,279                                                                                                   $6,346,279
  Reserved for Capital Projects                                        $580,582                                                                                      $580,582
  Unreserved                               $934,006                                   ($8,078,254)   ($428,822)    $69,501                                         ($7,503,570)
                                                                      ----
TOTAL LIABILITIES & FUND EQUITY
 & OTHER CREDITS                $1,709,866                346,279
                                                       $6 1            $580 1582      $21,9831394    $6,990,624    $227,658   $20,710,345      $51,635000         $110,183748

                                                                                             -1-
                              The Crossings at Fleming Island
                                   COMMUNITY DEVELOPMENT DISTRICT

                                                GENERAL FUND
                                      Statement of Revenues & Expenditures
                                           For The Period Ending July 31, 2010


                                                        REVISED      PRORATED BUDGET            ACTUAL
                                                        BUDGET          THRU 7/31/10          THRU 7/31/10    VARIANCE         NOTES
      REVENUES:
      Special Assessment                                $2,774,800               $2,774,800     $2,523,733     ($251,067)
      Special Assessments -   Unforeseen Expenses         $278,100                 $278,100       $252,937      ($25,163)
      BoaURV Storage Fees                                 $100,800                  $76,812        $76,812            $0
      Interest Income                                       $7,000                   $5,833         $8,206        $2,372
      Rental Income                                        $26,400                  $22,000        $24,317        $2,317
            TOTAL REVENUES                              $3,187,100               $3,157,545     $2,886,004     \$271,541)

      EXPENDITURES:

      ADMINISTRATIVE:
                                                                                                                              Il}
      Supervisors Fees                                    $16,000                  $13,333         $16,400        ($3,067)
                                                                                                                              Il}
      FICA                                                 $1,224                   $1,020          $1,254          ($234)
      Engineering                                          $8,000                   $6,667              $0         $6,667
      Dissemination Agent                                  $5,000                   $5,000          $5,000              $0
(A)   Assessment Fees                                      $1,400                   $1,400          $4,760       ($3,360)
      Attorney Fees                                       $42,000                  $35,000         $30,536         $4,464
      Audit                                               $27,800                  $23,167          $6,888       $16,279
                                                                                                                              14}
      Trustee/Banking Fees                                 $1,500                   $1,250         $13,469      ($12,219)
                                                          $86,425                  $72,021         $77,142        ($5,121)    121
      Management Fees
      Computer Time                                          $500                     $417            $458            ($42)
      Travel & Per Diem                                    $4,100                   $3,417              $0         $3,417
      Telephone                                              $100                      $83              $0             $83
      Postage                                              $3,100                   $2,583          $1,861           $723
      Printing & Binding                                   $8,400                   $7,000          $2,287         $4,713
      Insurance                                           $51,900                  $51,900         $53,863        ($1,963)
      Legal Advertising                                    $2,800                   $2,333            $781         $1,553
                                                                                                                              13}
      Other Current Charges                                  $100                      $83         $12,986      ($12,903)
      Property Taxes                                       $9,000                   $9,000         $10,761        ($1,761)    14'
      Office Supplies                                          $0                       $0            $125          ($125)
      Dues, Licenses, Subscriptions                            $0                       $0            $175          ($175)    I"


      MAINTENANCE:

      Landscape Maintenance - Contract                   $850,000                 $708,333        $708,333           ($0)
      other Contractual                                   $50,000                  $41,667         $63,983      ($22,316) 16}
      General & Administrative                            $20,600                  $17,167          $1,771       $15,395
      Capita! Outlay                                     $100,000                  $83,333          $2,438       $80,895

           TOTAL EXPENDITURES                       I   $1,289,949               $1,086,174      $1,015,271      $70,903

      OTHER SOURCES/IUSESj:
      Interfund Transfer Out - Golf Course               $148,400                 $148,400        $148,400            $0
      lnterfund Transfer Out - Swim & Tennis            $1,250,000               $1,041,667       $937,500      $104,167
      Transfer to Reserve                                 $278,100                $231,750              $0      $231,750

               TOTAL OTHER                          I   $1,676,500               $1,421,817      $1,085,900     $335,917

      EXCESS REVENUES (EXPENDITURES)                I    $220,651                                 $784,833

      FUND BALANCE - Beginning                                  $0                                $911,458

      FUND BALANCE - Ending                               $220,651                               $1,696,292

(A)   Assessment process for annexed property.

                                                          Page 2
                           The Crossings at Fleming Island
                               COMMUNITY DEVELOPMENT DISTRICT

                                         DEBT SERVICE FUND
                           Series 2000A/B/C Special Assessment Revenue Bonds
                                 Statement of Revenues & Expenditures
                                      For The Period Ending July 31, 2010

                                            ADOPTED          PRORATED          ACTUAL
                                             BUDGET         THRU 7/31/10     THRU 7/31/10     VARIANCE

REVENUES:

Special Assessments - Tax Collector          $6,387,651         $6,387,651      $5,607,073     ($780,578)
Interest Income                                 $59,500            $14,875         $15,261          $386
Direct Assessments - Annexed                         $0                 $0         $85,272       $85,272


        TOTAL REVENUES
                                        I    $6,447,151         $6,402,526      $5,707,606     ($694,920)   I
EXPENDITURES:

Series 2000A
Interest Expense - 11/1                         $40,460            $40,460         $40,460            $0
Principal Expense - 5/1                        $455,000          $455,000        $455,000             $0
Interest Expense - 5/1                          $40,460           $40,460         $40,460             $0

Series 20008
Special Call - 11/1                                  $0                 $0         $10,000      ($10,000)
Interest Expense -11/1                         $314,524          $314,524        $314,524             $0
Principal Expense - 5/1                      $1,315,000         $1,315,000      $1,310,000        $5,000
Interest Expense - 5/1                         $314,524          $314,524        $314,243           $282

Series 2000C
Interest Expense - 11/1                      $1,488,098         $1,488,098      $1,488,098           $0
Principal Expense - 5/1                        $925,000          $925,000         $925,000           $0
Interest Expense - 5/1                       $1,488,098         $1,488,098      $1,488,098           $0

Other Debt Service Costs                         $7,900             $1,975              $0       $1,975



   TOTAL EXPENDITURES                   I    $6,389,063         $6,383,138      $6,385,881       \$2,743 li
EXCESS REVENUES (EXPENDITURES)                  $58,088                          ($678,275)

FUND BALANCE - Beginning                             $0                         $7,024,554

FUND BALANCE - Ending                           $58,088                         $6,346,279




                                                   Page 3
                  The Crossings at Fleming Island
                      COMMUNITY DEVELOPMENT DISTRICT
                              CAPITAL PROJECTS FUND
                   Series 2000AlB/C Special Assessment Revenue Bonds
                         Statement of Revenues & Expenditures
                             For The Period Ending July 31,2010




                                        REVISED            PRORATED              ACTUAL
                                        BUDGET            THRU 7/31/10         THRU 7/31/10          VARIANCE


REVENUES:

Interest Income                               $5,489                $4,574             $1,269            ($3,305)

            TOTAL REVENUES                    $5,489                $4,574             $1,269            ($3,305)1

EXPENDITURES:

Improvements                               $361,000              $300,833           $102,091           $198,742

        TOTAL EXPENDITURES          I      $361,000              $300,833           $102,091           $198, 742    1




EXCESS REVENUES (EXPENDITURES)      LI_..l(::$3~5:;;:5,:;;:5.:.11:L)_ _ _ _ _ _ _~($:!:.1~0:;.0,~82~3:1.)_ _ _ _...J

FUND BALANCE - Beginning                   $619,072                                  $681,405

FUND BALANCE - Ending                      $263,561                                  $580,582




                                         Page 4
                                       The Crossings at Fleming Island
                                         COMMUNITY DEVELOPMENT DISTRICT
                                                       GOLF FUND
                                          Statement of Revenues & Expenditures
                                              For The Period Ending July 31,2010

                                                            ADOPTED          PRORATED BUDGET        ACTUAL
                                                             BUDGET            THRU 7/31/10       THRU 7/31/10    VARIANCE
REVENUES'
User Fees - Dues                                               $513,435              $427,862        $362,164       ($65,698)
Greens/Cart Fees                                             $1,002,240              $840,420        $676,078      ($164,342)
Merchandise/Food/Beverage Sale - Net                           $302,636              $252,194        $207,068       ($45,126)
Rental Revenue                                                       $0                    $0         $16,679        $16,679
Membership Income - Other Fees                                  $54,000               $45,000         $54,030         $9,030
Miscellaneous Income                                            $63,300               $52,750         $42,900        ($9,650)
Interest Income                                                  $6,000                $5,000          $1,559        ($3,441)

      TOTAL REVENUES                                         $1,941,611             $1,623,226     $1,360,478      ($262,748)

EXPENDIIIJB~ll;

Ol!.sratlng E!a!!1!~e£·
Salaries                                                       $789,500              $641,087        $593,837       $47,249
Casual Labor                                                        $100                 $100            $151            ($51)
Employee Expenses                                              $123,783              $100,984         $86,246       $14,739
Incentive/Commission/Bonus                                      $21,000                    $0              $0              $0
Employee Uniforms                                                $3,600                $3,200          $1,025         $2,175
Automobile Expense                                                 $200                  $200              $0           $200
Travel & Per Diem                                                $2,700                $2,300          $2,451          ($151)
Training                                                         $3,000                $3,000            $388         $2,612
Janitorial                                                      $11,520                $9,600         $14,079        ($4,479)
Tournaments & Events                                             $9,680                $8,400          $7,265         $1,135
Customer Service & AdvertisIng                                  $66,000               $55,000         $53,807         $1,193
Course & Grounds Maintenance                                     $6,640                $6,040         $11,369        ($5,329)
Repairs - Equimen\                                              $24,000               $20,100         $29,116        ($9,016)
Repairs - BUildings                                              $8,400                $7,000          $6,028           $972
Promotional Activities                                               $0                    $0          $1,348        ($1,346)
Operating Supplies                                              $84,835               $70,501         $47,189       $23,312
Office Supplies                                                  $4,000                $3,300          $5,558       ($2,258)
Postage                                                          $2,400                $2,000          $2,384          ($384)
Utility Services                                                $83,400               $68,717         $66,109         $2,608
GaS/01VPropane                                                  $43,200               $36,000         $37,449        ($1,449)
Refuse & Potables                                               $14,400               $12,000          $8,747         $3,253
Telephone                                                        $6,480                $5,400          $4,667           $733
Other Contractual Services                                       $2,556                $2,130          $2,004           $126
Muzak                                                            $2,304                $1,920          $1,923             ($3)
Dues and Subscriptions                                          $10,538               $10,192          $6,765         $3,427
Chemicals                                                       $42,000               $38,667         $29,786         $6,881
Fertilizer - Course                                             $38,800               $35,800         $17,859       $17,941
Sand, Seed & Dressing                                           $19,500               $17,700         $13,799         $3,901
Small Tools                                                      $3,000                $3,000          $3,467          ($467)
licenses/Permlis                                                 $6,050                $4,050            $294         $3;756
Bank Expenses                                                   $21,600               $18,000         $22,728       ($4,728)
Professional Fees                                               $95,000               $80,000         $80,000              $0
Renlals & Leases                                               $209,400              $171,100        $168,477         $2,623
Insurance                                                       $20,000               $20,000         $15,060         $4,940
Other Current Charges                                           $18,200               $18,000         $17,350           $651
Accounting and Auditing                                         $10,400               $10,400              $0       $10,400

     TOTAL EXPENDITURES                                      $1,789,165             $1,483,886     $1,358,726      $114761

Non-0e,eratlng Exe,enses:
Interfund Transfer In                                          $148,400               $123,667       $123,667              $0
Prinicpal Expense                                             ($195,000)             ($162,500)     ($162,500)             $0
Interest Expense                                              ($312,510)             ($260.425)     ($260,425)            ($1)
Other Expenses                                                       $0                     $0       ($24,902)      ($24,902)

     TOTAL NON·OPERATING                                      ($359,110)             ($299,258)     ($324,160)      ($24.903)


EXCESS REVENUES (EXPENDITURES)                                {$206,665}                             ($322,408)

FUND BALANCE - Beginning                                       $206,396                             ($106,414)

FUND BALANCE - Ending                                               ($269)                          {$428,822}

                                                           Page 6
Page 7
             Footnotes to Financial Statements
            For The Period Ending July 31, 2010




General Fund:

(l)
      District holds two meetings per month, budgeted amount not sufficient
(2)
      Includes transition fees
(3)
      Transfer of Records & CDD Study by Reserve Adivors
(4)
      Budgted amount not sufficient
(S)
      Annual $175 DCA fee, not budgeted for
(6)
      Includes the following expenses:
      Vendor                     Description                          Amount
      GMS                        Facility Maintenance                  $10,804.45
      Tree Amigos                Remove Pine Trees                        $450,00
      Stone Creek @ EH           Stone Creek Landscaping              $11,398.45
      KAD Electric               Repair Lighting Black Creek              $690,00
      Clay Electric              2105 Harbor Lake Drive - Electric        $539,35
      Tree Amigos                Drainage Repair - Lake Bend            $4,030,00
      Tree Amigos                Replace Irr Controller #5              $2,700,00
      CW Builders & Assoc        Sidewalk Repair at Pool                $2,000,00
      CCUA                       Water@2105 Harbor Lake Drive             $263,68
      Tree Amigos                Misc Supplies/Repairs                $12,456,50
      John Goble Signs           Vinyl Arrows/Signs                       $118.85
      AT&T                       Internet Service                         $385.83
      Tree Amigos                Misc Supplies/Repairs                $10,360,84
      CW Builders & Assoc        Forest Park Concrete Work                $600,00
      Critter Control            Trapping & Removal                       $900,00
      Southern Recration         Repair Playground Equipment              $806,00
      Steve Andersen             Reimbursement                              $20.26
      Riverside Mgmt             Electrical Work                        $2,459,07
      Nations Fence Deck         Viking Slide Gate                      $3,000,00




                                                                      $63,983.28
Water/Sewer Fund:

(l)
      Estimated amount based upon prior quarterly billing
(2)
      Includes transition fees
(3)
      Represents various irrigation repairs by Tree Amigos
(4)
      Represents 25 Reclaimed Water Signs - paid to John Goble Signs
                                                                                                    The Crossings at Fleming Island
                                                                                                       COMMUNITY DEVELOPMENT DISTRICT

                                                                                                                   GENERAL FUND
                                                                                                         Statement of Revenues & Expenditures
                                                                                                              For The Year Ending September 30,2010


                                         ADOPTED
                                         BUDGET           Oct-09       Nov-OS         Dec-Q9         Jan-10         Feb-10        Mar-10       Apr-10      May-10       Jun-10        Jul-10         Au(HO         SeD-10           TOTAL
REVENUES:

Special Assessment                        $2,774,800            SO     $857,711       $999,348        $44,936         $27,356      $23,831     $215,292     $12,000     $233,709      $109,549               $0             $0     $2,523,733
Special Assessments - Reserve               $278,100            $0      $85,963       $100,158         $4,504          $2,742       $2,388      $21,577      $1,203      $23,423       $10,979               $0             $0       $252,937
80atlRV Storage Fees                        $100,800          $214       $5,358         $4,999        $11,975         $14,581      $11,284       $5,915      $5,390      $11,495        $5,600               $0             $0        $76,812
Interest/Misc. Income                         $7,000         $557          $118           $112         $4,987            $145       $1.137         $240        $255        $302          $353                $0             $0         $8,206
Rental Income                                $26,400        $2,125       $2,125         $2,791         $2,150              '0       51,464       $5,806      $5,151       $2,685            '0               $0             $0        $24,317
        TOTAL REVENUES                    !i3,187,100       $2,896     $951,275      $1,107,409       $68,552         $44,823      $40,125_    $248,831     $~,~~9      $271,614 .    $126,462               $0             $0     $2,81,1_E:>_,P041

EXPENDITURES:

ADMfNfSTRA T/VE:

Supervisors Fees                             $16,000        $1,600       $2,000         $1,000         $1,000          $1,800       $2,000        $2,000     $2,000       $2,000        $1,000               $0             $0         $16,400
FICA                                          $1,224         $122         $153             $77            $77           $138          $153          $153       $153        $153            $76               $0             $0          $1,254
Engineering                                   $8.000            $0           $0             $0             $0              $0           SO            SO         $0           $0            $0               $0             ,0              $0
Dissemination Agert                           $5,000            $0           $0                SO      $5,000              '0           '0            $0         '0           $0            $0               $0             $0          $5,000
Assessment Fees                               $1,400            $0           $0              SO            $0              $0           $0            $0         $0       $4,500          $260               $0             $0          $4,760
AttomeyFees                                  $42,000        $2,911       $2,975          $2,975        $2,975          $3,825       $2,975        $2,975     $2,975       $2,975        $2,975               $0             $0         $30,536
Audit                                        $27,800            $0           $0            $738            $0              $0           $0            $0         $0           $0        $6,150               SO             $0          S6,888
Trustee/Banking Fees                          $1,500            $0          $39            ($39)           $0              $0           $0            $0    $13,469           $0            $0               $0             $0         $13,469
Management Fees                              $86,425       $12,324       $7,202          $7,202        $7,202          $7,202       $7,202        $7,202     $7,202       $7,202        $7,202               $0             $0         $77,142
Computer Time                                   $500           $53          $42             $53           $53             $53          $42           $42        $53           $0           $37               $0             $0            $458
Travel & Per Diem                             $4,100            $0           $0              $0            $0              $0           $0            $0         $0           $0            $0               $0             SO              $0
Telephone                                       $100            $0           $0              $0            $0              '0           $0            $0         $0           $0               $0            SO             $0              $0
Postage                                       $3,100          $135         $266            $171           $13            $297         S159          $129       $183         $197          $309               $0             $0          $1,861
Printing & BindIng                            $6,400            $0         5259            $160          $130            $122         $240          $200       $202         $386          $589               $0             $0          $2,287
Insurance                                    $51,900       $43,535           $0           ($183)              SO         ($91)         $88        $5,906         $0           $0        $4,606               SO             $0         $53,863
Legal Advertising                             $2,800          $126          $63            $126          $351             $63           $0            $0        $52           $0            $0               '0             $0            $781
Other Current Charges                           $100        $1,017           $0              $0          $215         $11,385         $100          $270         $0           $0            $0               $0             $0         $12,966
Property Taxes                                $9,000            $0      $10,761              $0            $0              $0           $0            $0         $0              $0         $0               $0             $0         $10,761
Office Supplies                                   $0            $0          $15             $21           $15             $13          $13           $13        $15          '21            $0               $0             $0            $125
Dues, Ucenses, Subscriptions                      $0          $175              ,0           $0            $0              $0           $0            ,0         $0           $0            $0               $0             $0            $175

MAINTENANCE:

Landscape Maintenance - Contract
other Contractual
                                            $850,000
                                             $50,000
                                                           $70,833
                                                            $9,180
                                                                        $70,833
                                                                             $0
                                                                                        $70,833
                                                                                        $13,712
                                                                                                      $70,833
                                                                                                       $4,371
                                                                                                                      $70,833
                                                                                                                       $6,809
                                                                                                                                    $70,833
                                                                                                                                     $6,681
                                                                                                                                                 $70,833
                                                                                                                                                  $5,647
                                                                                                                                                            $70,833
                                                                                                                                                             $4,931
                                                                                                                                                                         $70,833
                                                                                                                                                                          $7,269
                                                                                                                                                                                       $70,833
                                                                                                                                                                                        $5,383
                                                                                                                                                                                                             $0
                                                                                                                                                                                                             $0
                                                                                                                                                                                                                            'a
                                                                                                                                                                                                                            $0
                                                                                                                                                                                                                                     $708,333
                                                                                                                                                                                                                                      563,983
General & Administrative                     $20,600            $0           $0            $411            $0          $1,360            $0           $0         $0           $0            $0               $0             $0         $1,771
Capital Oullay                              $100,000        $3,104       $6,519              $0       $15,781          $5,957      ($28,923)          $0         $0           $0            $0               $0             $0         $2,438

        TOTAL EXPENDITURES             [$1,289,949        $145,115 -~27                 $97,257      $108,016        $109,766       $61,562      $95,372   $102,098      $95,536       $99,420               $0             $0 ·_--$"1,015,271 )

OTHER SOURCES/fUSES):

Interfund Transfer Out - Golf Course        $148,400      $148,400           $0              $0            $0              $0           $0            $0         $0           $0               $0            $0             $0       $148,400
Interfund Transfer Out- 8&T               $1,250,000      $104,167     $104,167        $104,167      $104,167        $104,167     5104,167      $104,167   $104,167     $104,167               $0            $0             $0       $937,500
Transierto Reserve                          $278,100            $0           $0                SO          $0              $0           $0            $0         $0           $0               $0            $0             $0             $0

         TOTAL OTHER                      ~1,67§_c500 _   S252,567     $104,167        $104.-167     $1Q.(fs7-       $104,167     S104,167      $104,167   $104,167     $104,167               -So           $0             $0      $1,085,906 J



EXCESS REV/(EXP)                            $220,651      (S394,786)   $745,981        $905.984      ($143,631)      ($169,110)   ($125,604)     $49,293   ($182,266)    $71,911       $27,061---------SO         ------$0       ---$784,833)




                                                                                                                                                                                                     -------_._.__._------,..---.'--:-;:;-'
                                                                     THE CROSSINGS AT FLEMING ISLAND
                                                                          COMMUNITY OEVELOPMENT DISTRICT
                                                                                  TAX COLLECTIONS
                                                                        FISCAL YEAR ENDING SEPTEMBER 30, 201O



                                                           PRIOR YEAR
                                            DISCQUNT&      DI$COUNT&
                            PRIOR YEAR         TAJ(           TAJ(                      PRIQRYEAR       NET AMOUNT            GENERAL FUND
 DATE       GROSS TAX       GROSS TAX       COLLECTOR      COLLECTOR      INTEREST!      INTEREST!    RECEIVED WACH         WACH #2447 to SBA         O&MRESERVE
RECEIVED     RECEIVED       RECEIVED          FEES           FEES         PENALTIES      PENALTIES         #2447                  #121702              SBA #121703            , TOTAL 100.00%

 11/25f09     864,144.54                       51,159.99                                                     812.984.55                738,926.77             74,057.78              812,Q84.55
 11/19/09     137,922.04         1,021,27       8,466.03                                    212.17           130,689.45                118,784.46             11,904.99               1aO,689AS
 1217/09     1,143,494.20                      67,668.73                                                    1,075,825.47               977,824.53             98,000.94             1,075,825:47
 12122/09      24,912.69                        1,231.78                                                       23,680.91                21,523.73              2,157.18                23,680.91
  1f12fl0       51,874.52                       2.562.48                      127,35                           49.439.39                 44,9~5,77             4,503.62                49,439,39
  218/10        31,412.13                       1,314.93                                                       30,097.20                27,355.53              2,741.67               3~.,O97.20
  3/5/10        27,055.91                         836.06                                                       26,219.85                23,831.39              2,388.46               26;219.85
 4/20/10       241.621.67                       4.951.52                      198.73                          236,868.88               215,291.61             21,577.27              236,868.88
 5/10/10        13,472.45                         269.45                                                       13,203.00                12,000.29              1,202,71               13,203.00
  619110         8,682.21                         173,64                                                        8,508.57                 7,733,49                775.08                8,508,57
 6/17/10       241,382.25                                                    7,241,44                         248,623.69               225,975.63             22,648.08              248,623,.69
 7/15110       117.468.18                                                    3.060.52                         120,528.70               109,549.29             10,979.41              120,528,70
 8111110                        45.512.62                      1,144.38                   11,706.51            56,074.75                50,966.69              5,108.06               56,074.75


             2,903,442.79       46,533.89     138,634.61       1,144.38     10,628.04     11,918.68         2,832,744.41              2,574,699.20           258,045.21             2,832,744.41




                                                                                                                                        SPECIAL ASSESSMENT RESERVE
                                                                                                                                 TRANSFER FR WAC (GEN) #2447 TO SSA         RESERVE 121703
                                                                                                                                      Date                Amount                     Method
                                                                                                                                                        $        (25.881     Correction
                                                                                                                                                 2-Dec $     74,083.66       ck 2360
                                                                                                                                                 8-Dec $    109,905.93       ck 2366
                                                                                                                                               23-Dec $       2.157.18       ck2369
                                                                                                                                                is-Jan $      4.503,62       2382
                                                                                                                                                 8-Feb $      2,741.66       2392
                                                                                                                                               1S-Mar $       2.388,47       2413
                                                                                                                                               18-May $      22.779.97       2436
                                                                                                                                                11-Jun $        775.08       2445
                                                                                                                                                 12-Jul $    22.648.06       2455
                                                                                                                                               17-Aug $      16,087,46       2474
                                                                                                                                                        $   258,045.21
                                                                                                                           Bal to Transfer to SBA       $          (0.00)    Vendor #66
                                                                       THE CROSSINGS AT FLEMING ISLAND
                                                                          COMMUNITY DEVELOPMENT DISTRICT
                                                                                  TAX COLLECTIONS
                                                                        FISCAL YEAR ENDING SEPTEMBER 30,2010




                                                         PRIOR YEAR
                                          DISCOUNT &     DISCOUNT &
                           PRIOR YEAR         TAX            TAX                       PRIOR YEAR     NET AMOUNT
  DATE      GROSS TAX      GROSS TAX      COLLECTOR      COLLECTOR      INTERESTI       INTERESTI      RECEIVED            2000 A             2000 B                 2000 C
RECEIVED     RECEIVED       RECEIVED         FEES           FEES        PENALTIES       PENALTIES     WACH#2447        US BANK #1904      US BANK #3984          US BANK #2672        TOTAL

 11/25109   1,654,857.01                     97,967.63                                                 1,556,889.38         173,593.17          551,917.28            831,378.93     1,556,889.38
 11/19f09     235,275.85       1,936.18      14,487.79         46.86                         406.60     223,083.98           24,873.86           79,08327             119,126.85       223,083.98
 1217109    2,361,837.53                    139,777.98                                                2,222,059.55          247,759.64          787,720.11           1,186,579.80    2,222,059.55
 12122109      54,404.45                      2.692.15                                                   51,712.30            5,765.92           18,332.01              27,614.37       51,712.30
  1/12/10     112,201.14                      5,542.66                        252.15                    106,910.63           11,920.54           37,899.82              57,090.28      106,910.63
  2/8110       62,537.77                      2,626.66                                                   59,911.11            6,680.09           21,238.49              31,992.53       59,911.11
   315110      52,857.79                      1,635.88                                                   51,221.91            5,711.24           18,158.17              27,352.50       51,221.91
  4120110     378,633.77                      7,645.35                        186.10                    371,174.52           41,385.96          131,581.37             198,207.19      371,174.52
  5110110      29,681.20                        593.62                                                   29,087.58            3,243.27           10,311.55              15,532.77       29,087.58
   6/9f1Q      17,941.83                        358.84                                                   17,582.99            1,960.50            6,233.17               9,389.32       17,582,99
  6117110     461,339.66                                                   13,840.17                    475,179.83              285.81          240,312.27             234,581.75      475,179.83
  7115110     431,135.09                                                   11,124.32                    442,259.41                                                     442.259.41      442,259.41
  8/11110      92,178.83                      2,317.77                     23.709.73                    113.570.79                                                     113,570.79      113,570.79
 TOTALS     5,944,881.92       1,936.18     275,646.33         46.86       49,112.47         406.60    5,720,643.98         523,180.00        1 ,90?_, 767 .50       3,294,676.48    5,720,643.98


                                                                                                                    SPECIAl:'~ASS.ESSMeNT·TRANSFERS"O,·REYENUE.ACCOUNTS.··· .

                                                                                                          Dale             Amount              Amount                Amount            Method
                                                                                                         12/2/09       $    130,754.85    S     474,312.79                             WIRE
                                                                                                         1213109                                                 $    951,821.74       WIRE
                                                                                                         1218109       $    205,354.59    $     744,923.09                             WIRE
                                                                                                         12/9109                                                 $   1,494,865.95      WIRE
                                                                                                         3r15f10       $      4,343.04    $      15,754.36       $     31,614.79       WIRE
                                                                                                         1115110       $      8,978.86    $      32,570.77       $     65,361.01       WIRE
                                                                                                          219110       $      5,031.61    $      18,252.16       $     36,627.33       WIRE
                                                                                                          3/911 0      S      4,301.86    $      15,604.97       $     31,315.09       WIRE
                                                                                                         4120110            158,925.61          212,248.91       $                     WIRE
                                                                                                                                          $     132,263.46       $    (132,263.46)   TRANSFER
                                                                                                         5113110       $      3,243.26    $      10,311.55       $      15,532.77      WIRE
                                                                                                          6f9fl0       $      1,960.51    $        6.233.17      $       9.389.31     WIRE
                                                                                                          7/9/10       $        285.81    $     240,312.27       $    234,581.75       WIRE
                                                                                                         7/20/10       $                  $                      $    442.259.41
                                                                                                         8/13/10                                                 $    113,570.79
                                                                                                                       $    523,180.00    $   1.902,787.50       $   3,294,676.48


                                                                                             TO BE TRANSFERRED                   (0.00)                 0.00                  0.00            0.00
A.




             I
         j

         j
     j

     J
         The Crossings at Fleming Island
                 Community Development District


                      Summa!:,'l of Invoices
                           August 26, 2010



      Fund              Date         Check NO.5       Amount

     General          7/1-7/31       2446-2463    $   227,633.87

  Wafer/Sewer         7/1-7/31         369-433    $   194,139.83

 Swim & Tennis        7/1-7/31
                     Petty Cash      1297-1303    $     7,328.43
                     Operating       2114-2203    $    87,113.89

   Golf Course        711-7/31
                     Petty Cash      1437-1462    $    13,846.20
                     Operating       3201-3303    $   106,872.10

ITotal Invoices for Approval                      $   636,934.32
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER                     RUN     8/13/10             PAGE
*** CHECK DATES 07/01/2010 - 07/31/2010 ***       CROSSINGS - GENERAL FUND
                                                  BANK A CROSSINGS - GENERAL
  CHECK   VENDi   ..... INVOICE . . . . . . . . EXPENSED TO...               VENDOR NAME                 STATUS                  AMOUNT      •••• CHECZ •••••
   DATE             OATE    INVOICE         YRMO DPT ACCT# SUB   SUBCLASS                                                                    AMOUNT       #
 7/05/10 00059     6/22/10 71317739 201006 310-51300-42000
                            DELIVERIES TERU 6/22
                                                                                                             •                   100.21
                                                            FEDEX                                                                              100.21 002446
 7/05/10 00072     6/18/10 13334A    201006 320-57200-34300                                                                      600.00
                            INSPECTION TRIPLE BARRELL
                                                            FL PIPE TEe., INC.                                                                 600.00 002447
 7/05/10 00001    6/16/10 18       201006 310-51300-31400                                                    •                 4,500.00
                           ABSESS ROLL ADMIN-ANNEX
                  6/28/10 19       201005 320-53800-34000                                                    *                 1,315.04
                           MAY 10 - FACILITY MAINT
                  6/28/10 19       201005 320-53800-34400
                           MAY 10 - MAINT SUPPLIES                                                           *                   379.51
                                                             GMS, LLC                                                                        6,194.55 002448
 7/05/10 00089     6/07/10 060710   201006 320-53800-34400
                                                                                                                  ------                    - - - - -
                            SIGN - RENTAL INFO                                                               *                      58.85

                                                       JOHN GOBLE SIGNS                                                                         58.85 002449
 7/05/10 00010     6/30/10 4/30/269 201006 310-51300-31500
                                                                                                                  ---   - - - - - - -
                            MAY 10 - GENERAL COUNSEL                                                         *                 2,975.00
                                                            KOPELOUSOS & BRADLEY, PA                                                         2,975.00 002450
 7/05/10 00071     6/08/10 22        201005 320-53800-34400
                                                                                                                  -   ----     - - - - - - - - - -
                                                                                                                               2,459.07
                             MAY 10 - ELECTRICAL WOIDe
                                                            RIVERSIDE    ~~AGEMENT      SERVICES, INC.                                       2,459.07 002451
                                                                                                                  ------
 7/05/10 00073     6/18/10 6586       201006 320-53800-34400                                                                     806.00
                             REPAIR PLAYGROUND EQUIP
                                                             SOUTHERN RECREATION, INC.                                                         806.00 002452
                                                                                                                  ------
 7/05/10 00017     6/23/10 HOME DEP 201006 320-53800-34400
                            REIMB - HOME DEPOT                                                               *                      20.26
                                                             STEVE ANDERSEN                                                                     20.26 002453
 7/05/10 00018    6/09/10 TA-2210  201006 320-53800-34400
                                                                                                                  -   ---   - - -  ---
                                                                                                             *                 1,300.00
                           REMOVE 3 TREES CREEK SIDE
                  6/19/10 TA-2220 201007 320-53800-46200                                                    ,                 70,833.34
                           JOL 10 - LANDSCAPE V~NT
                  6/23/10 TA-2228 201006 320-53800-46300                                                    ,                    275.00
                           REBUILD POND PU~ WATER-FR
                                                            TREE AMIC-oS                                                                    72,408.34 002454
 7/12/10 00066    7/12/10 121703      201007 300-15100-10100
                                                                                                                            -22,648.06 - - - -
                                                                                                                              - - - -             - -
                             TRANS TO SEA RESERVE
                                                                                                             *
                                                             STATE   EO~_~   OF   ~~MINISTRATION                                            22,648.06 002455


                                                          CROS --CROSSINGS-- PPOWERS




                                                                                                                                                                I ..:L
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER                      RUN       8/13/10                 PAGE        2
*~~ CHECK DATES 07/01/2010 - 07/31/2010 ***       CROSSINGS - GENERAL FUND
                                                  BANK A CROSSINGS - GENERAL
  CREe!<   VEND#   ••... INVOICE . . . . . • . . EXPENSED TO...                 'VENDOR NAME              STATUS                   AMOUNT         •••• Ch"ECX •••••
   DATE              DATE    INVOICE         YiL~O   DPT ACCT# SUB   SUBCLASS                                                                     AMOUNT          "#
 7f2.0/10 00067     6/20/10 10509770 201006 320-53800-41500                                                                          55.00
                             JUN 10 - INTERNET SVC                                                            *
                                                                AT&T                                                                                  55.00 002456
                                                                                                                             ------
 7/20/10 00261      6/30/10 16601     201007 300-15500-10000                                                  *                19,350.44
                             PY2011 INSURANCE
                    6/30/10 16601    201007 310-51300-45000                                                   *                4,606.36
                             JUL-SEP INSURANCE
                                                         EGIS INSURANCE ADVISORS, LLC                                                           23,956.80 002457
 7/20/10 00059      6/29/10 71392859 201006 310-51300-42000
                                                                                                                   ------
                                                                                                                                    101.20
                                                                                                                                                - -   --   -
                             D3LIVERIES TERU 6/29                                                             *
                    7/06/10 71467854 201007 310-51300-42000                                                                          27.45
                             DELIVERIES THRU 7/6                                                              *
                                                        FEDEX                                                                                         128.65 002458
 7/20/10 00001     7/01/1020         201007 310-51300-34000                                                                     7,202.08
                             JUL 10 - MGMT FEES                                                               *
                   7/01/10 20        201007 310-51300-35100                                                                          36.58
                             JUL 10 - COMPOTER TIME                                                           *
                   7/01/10 20        201007 310-51300-51000
                             JUL 10 - SUPPLIES                                                                *                         .06

                   7/01/10 20        201007 310-51300-42000
                             JUL 10 - POSTAGE                                                                 *                     13.20
                   7/01/'l0 20       201007 310-51300-42500
                             JUL 10 - COPIES
                                                                                                              *                     588.80
                                                        GMS, LLC                                                                                 7,840.72 002459
 7/20/10 00074      7/06/10   09-505~ 201007 320-57200-34300
                                                                                                                   --   - - - - -     --      - - - - - -
                                                                                                                                3,000.00
                              VIKING SLIDE GATE OPE-~TO
                                                         NATIONS FENCE DECK & EAIL INC.                                                          3,000.00 002460
 7/20/10 00012      7/06/10 28734    201007 310-51300-32200
                                                                                                                   - - - -   ----- -
                                                                                                                              6,150.00
                                                                                                                                                - - -   --
                             PROGRESS BILLING F~09                                                            *
                                                                NOWLEN, HOLT & MINER, PA                                                         6,150.00 002461
 7/20/10 00018      7/19/10 TA-2253 201008 320-53800-46300
                                                                                                                             - -   --
                                                                                                                               70,833.34
                                                                                                                                        - - - - - -        -
                             AUG 10 - LANDSCAPE ~-AINT                                                        *
                                                       TREE AM.IGOS                                                                             70,833.34 002462
 7/20(10 00261      6/30/10 16601     201007 300-13100-10300
                                                                                                                   - - - - - - -      --      - - - - - -
                             GC PORTION INS - 09/10                                                           *                 7,399.02
                                                         EGIS INSURANCE ADVISORS, LLC                                                            7,399.02 002463


                                                                                       TOTAL FOR BANK A                      227,633.87
                                                              CROS --CROSSINGS-- PPOWERS




                                                                                                                                                                           l:'



                                                                                                                                                                           {
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER                  RON    8/13(10                  PAGE
*** CHECK DATES 07(01/2010 - 07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                  EAN.E\ B CROSSINGS - W/S

    CHECK   VEND#   ...•. INVOICE .•...••. EXPENSED TO...                   VENDOR NAME                  STATUS              AMOONT       ." • CHECK •••..
     DATE             DATE    INVOICE   ~O     DPT ACCT# SUB     SUBCLASS                                                                 A.l.:tOONT   "
    7(05(10 00262    7/05/10 00249870 201007 300-11500-10000                                                 •               272.98
                              UTILITY REFUND
                                                         VICTORIA BASSETT                                                                  272.98 000369

    7(05(10 00263    7/05/10 00257770 201007 300-11500-10000                                                 •                 81.12
                              UTILITY REFUND
                                                         TRESSA BISHOP                                                                          81.12 000370

    7/05(10 00264    7/05/10 00247780 201007 300-11500-10000                                                 •               242.72
                              UTILITY REFUND
                                                         ANGELA BRENNAN                                                                        242.72 000371
-    --- - - - - - ---          -                                                                                 ------
    7/05/10 00002    6/23/10 14008    201006 320-53600-34300
                              REMOVAL OF SNAILS
                                                                                                             •               729.82

                     6/23/10 14009    201006 320-53600-34300
                              REMOVE PRY VALVE LOT 12
                                                                                                             •                 67.84

                     6/26/10 00075018 201007 300-11500-10000                                                 •               142.01
                              UTILITY REFUND
                     7/01/10 14014    201006 320-53600-43300
                              JUN 10 - RECLAIMED WATER
                                                                                                             •             8,811.94

                                                         CLAY COUNTY UTILITY AUTHORITY                                                   9,751.61 000372
- - -     ---   - - - - - -     -                                                                                 -------                ---        - -
    7/05/10 00265    7/05(10 00261842 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                             •                  7.32

                     7/05/10 00261842 201007 300-11500-10000                                                 v                  7.32-
                              UTILITY REFU:N"D
                                                         KRISTA CHAMBLISS                                                                           .00 000373
-    --   - - - - - - - -   -   -                                                                                 ----   - - - - - -
    7/05/10 00003    6/22/10 196654-8 201006 320-53600-43000                                                 •             4,020.98
                              4567 LAKESHORE D? E
                                                         CLAY ELECTRIC COOPERATIVE, INC                                                   4,020.98 000374

                     7/01/10 INTEREST 201007 300-15100-00200
                                                                                                                         -- - - - -
                                                                                                                         110,573.68
                                                                                                                                         - -    -   - -
    7/05/10 00115                                                                                            *
                              YGL 10 - INTEREST FUND'G
                                                         THE      ~~OSSINGS   AT FLEMING   ISL}~   CDD                                  110,573.68 000375
                                                                                                                         ---    - -      - -    --    -
    7/05/10 00300    7/01/10 PRINC EX 201007 300-15100-00300                                                 •             26,666.67
                              JUL 10 - PRINe FUND'G
                                                         THE CROSSINGS AT        F~EMING ISLfu~    COD                                   26,666.67 000376

    7/05/10 00266    7/05/10 00237926 201007 300-11500-10000                                                 *                 30.11                                i"
                              UTILITY REFVND
                                                         TINA DQ1.'I'D                                                                          30.11 000377        I
    7/05(10 00267    7/05(10 00268045 201007 300-11500-10000                                                 *                 68.39                                ;:\
                              UTILITY REFUND
                                                            FOODONICS    INT~~ATIONAL,     INC.                                                 68.39 000378


                                                          eROS   --~~OSSINGS--   PPQWERS


                                                                                                                                                                    ;'''.




                                                                                                                                                                    ;:~




                                                                                                                                                                     "



                                                                                                                                                                 _J }"
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPOTER CHECK REGISTER                                RON   8/13/10            PAGE       2
*** CHECK DATES 07/01/2010 - 07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                  BANK B CROSSINGS - W/S
    CHECK     VENDI     _____ INVOICE ________ EXPENSED TO.__                          VENDOR NAME                                                 ___ .CHECK ____ _
                                                                                                                       STATUS            AMOUNT
     DATE                 DATE    INVOICE   YRMO DPT ACCT# SUE             SUBCLASS                                                                AMOUNT          #
 7/05/10 00268           7/05/10 00180983 201007 300-11500-10000
                                  UTILITY REFUND
                                                                                                                            *             164_78

                                                             TIFFANI A GAAR                                                                         164.78 000379
- - - - - - - - - - - - -            ---   - - - - - - - - - - - - - - - - - - - - - -               --    - - - - - -          ------
 7/05/10 00269           7/05/10 00219608 201007 300-11500-10000
                                  UTILITY REFUND
                                                                                                                            *             289.54
                                                             VIRGINIA GRAC3                                                                         289.54 000380
- - - - - - - - -
 7/05/10 00270
                          ----
                         7/05/10 00265899
                                                       - -   -   - -
                                             201007 300-11500-10000
                                                                                             - - - - - -   ----    - -      , ------       44.68
                                     UTILITY REFUND
                                                                JOEN JUSTIN GUTHRIE                                                                  44_68 000381
- - - - - - - - - - - - -
 7/05/10 00271
                                                       - - - - -
                         7/05/10 00259990 201007 300-11500-10000
                                                                              - - -    ---     - - - - - -   ---   - -          ------     78_18
                                  UTILITY REFUND
                                                                                                                            *
                                                             BRAD HOMAR                                                                              78_18 000382
------           -    - - 7/05/10 - 00249494
                           - - -                       - - - - -                       - - - - -    --   - - - - - -    -       ------
    7/05/10 00272                            201007 300-11500-10000                                                         *             232_30
                                     UTILITY REFUND
                                                                         STAV~TIOS    KATSOUFIS                                                     232_30 000383
- - - - - - - - -         --   - -                     - - - - -              -- ---         - - - - - - - - - - - -            ------
    7/05/10 00273        7/05/10 00229513 201007 300-11500-10000                                                            *              45_20
                                  UTILITY REFUND
                                                             DANIEL E KEJ:>:"NY                                                                      45_Z0 000384
- - - - - - - - - - -
    7/05/10 00274
                              -- - - --- - - - - ----
                         7/05/10 00253924 201007 300-11500-10000
                                                                                             - - - - - - - - - - - -            ------
                                                                                                                            *             255_67
                                     UTILITY REFUND
                                                                        MARCELLA KING                                                               255_67 000385
- - - - - - - - - - - - - - - - - - - - - - - - - -
 7/05/10 00010
                                                                              --     - - - -   - ---     - - - - - - -          ------
                         5/30/10 4/30/Ze9 201006 310-53600-31500                                                                          525.00
                                  JUN 10 - GENERAL COUNSEL
                                                             KOPELOOSOS & BRADLEY, PA                                                               525_00 000386
-   - - - - - - - - - -
 7/05/10 00275
                               ------          - - - - - - - -     -                     -   --- --      - - - - - -    -       ------
                         7/05/10 00248409 201007 300-11500-10000                                                            *             254_09
                                  UTILITY REFUND
                                                             LOUIS LUCA                                                                             254.09 000387
  --- - -
-7/05/10 - 00275 -      - - - - -                      - - - -     -                   - -   --   - - - - - - -   ---           ------
                         7/05/10 00254656 201007 300-11500-10000
                                  UTILITY REFUJ:.;'D
                                                                                                                            •              84_53

                                                             PATRICK NORDQUIST                                                                       84_53 000388
- - - - -      ---               - - - - -             - - - - -              - - - - - - - - - - - -        ---   - -          ------
    7/05/10   00027      7/05/10 00265932 201007 300-11500-10000                                                            •              48_06
                                  UTILITY REFUND
                                                             NORTON PROPERTY MGMT                                                                    48_06 000389
- - - - - - - - - -         ---                        - - -- -                 - - -    -----        - - - - - - - -           ------
    7/05/10 00277        7/05/10 00261464    201007   300-11500-10000                                                       •              25.39
                                     UTILITY REFUND
                                                                        MELINDA PADGETT                                                              25_39 000390


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    AP300R                                                   YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER                    RUN    8/13/10             PAGE       3
                                                                                                                                                                                        ij;'
    *** CHECK DATES 07/01/2010                      07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                                         BANK 13 CROSSINGS - W/S

      CREeR            VEND#   •.•.• INVOICE ••.•. • •. EXPENSED TO •..                       VENDOR NAME                         STATUS             AM01JNT   •... CHECK .•.••
          DATE

     7/05/10 00278
                                 DATE    IJ:.I-VOICE YR~O   DPT ACCT# SUB

                                7/05/10 00232919 201007 300-11500-10000
                                                                                  SUBCLASS

                                                                                                                                                      106.61
                                                                                                                                                               AMOUNT
                                                                                                                                                                                •
                                         UTILITY REFUND
                                                                                                                                       *
    - -    -   -
     7/05/10 00279
                   - - - - -7/05/10 - 00229543
                             - - - - - - -               - - - - -
                                                                    ASHLEY PETERSON
                                                                     -- --
                                                      201007 300-11500-10000
                                                                                    - - - - -    -- - -- --           - - - - -
                                                                                                                                       *
                                                                                                                                           ------     236.94
                                                                                                                                                                    106.61 000391
                                                                                                                                                                                        I
                                              UTILITY REFUND                                                                                                                            I
                                                                         CHRISTOPHER A REAGHARD                                                                     236.94 000392
      --- --
    -7/05/10 -00280 -          - - - - - - - - - - - -         -- ----
                                7/05/10 00253041 201007 300-11500-10000
                                                                                    - - - - - -       -----         - - - - - -            -------
                                                                                                                                                        2.73
                                         UTILITY REFUND
                                                                    TONYA RUGGLES                                                                                     2.73 000393
    - - - - - - - - - - - - -
     7/05/10 00281
                                                                 - - - - -
                                7/05/10 00249265 201007 300-11500-10000
                                                                                    -   --   - - - - - - - -        ---    - - -           ------
                                                                                                                                                      216.00
                                         UTILITY REFUND
                                                                    TODD SELLERS                                                                                    216.00 000394
    - - - -        -    - - - - - - - -                          - - - - -                     - - - - - - - - - - - - -                   ------
                                                                                                                                                                                        I

                                                                                                                                                                                        i,:'
     7/05/10 00209              7/05/10 00226414 201007 300-11500-:0000                                                                                25.38
                                         UTILITY REFUND
                                                                                                                                       *                                                !
                                                                    WENDELL N                STRA.~                                                                  25.38 000395
    - - -
     7/05/1 0
               -   -    - - - -7/05/10 - 00246731
                       00282
                                - - -                            - - - - -
                                                      201007 300-11500-10000
                                                                                    - - -    ----      - - - - - - - - - -                 ------
                                                                                                                                                                                        fe,
                                                                                                                                       *               55.17
                                              UTILITY REFUND                                                                                                                            I
                                                                         JANET THOMPSON                                                                              55.17 000396
    - - - - - - - -
     7/05/,0 00283
                               -- --      -                      - - - --           - - - - - -       --   - - - - - - - - -               ------
                                                                                                                                                                                        i

                                7/05/10 00247397 201007         300-11500-10000                                                        *               16.08
                                         UTI!.!TY REFUND
                                                                              MICHAEL TORJANOSKE                                                                     16.08 000397
      --- --
    -7/05/10 - 00284 -         - - - - -                         - - - - -
                                7/05/10 2259574 201007 300-11500-10000
                                                                                    -   ---    - - - - - - - - -         --   -    -       ------                                        :;.
                                                                                                                                       *              308.39
                                         UTILITY REFUND
                                                                   JENNIFER N TURNER                                                                                308.39 000398
    - - - - - - - - -            --   -   -                      - - - - -                             - - - - - - - - - -                 ------
     7/20/10 00285              7/20/10 00261840 201007300-11500-10000                                                                                109.43
                                         UTILITY REFIDl"D
                                                                                                                                       *
                                                                   ART CONTRACTING INC                                                                              109.43 000399
    - - -      -- -
     7/20/10 00286
                          - - - - - - -                          - - - - -
                                7/20/10 00266891 201007 300-11500-10000
                                                                                    -- ---       - - - - - - - - -         ---             ------
                                                                                                                                       *              206.23
                                         UTILITY REF'UND
                                                                    MATTHEW BESADE                                                                                  206.23 000400
    - - - - - -           ------- -             -   --   - - - - - - - - -          ---      - - - - -     --   -   --   - - - -           ------
     7/20/10 00287              7/20/10264.73   201007 300-11500-10000                                                                                264.73
                                        UTILITY REFUND                                                                                 *
                                                                   DANIEL BREAZEALE                                                                                 264.73 000401
    - - - - - - - - -
     7/20/10 00288
                                 --------                - - - - - - - - -
                                7/20/10 00255215 201007 300-11500-10000
                                                                                        - - - - - - - - -       --    - - - - -            -------
                                                                                                                                       *                4.77
                                         UTILITY REFUND
                                                                    CHRISTY CARTER                                                                                    4.77 000402
    - - - - - - - - -            ----         - - - - - - - -                     - - - - - - - -      -- --        - - - - - - - - - -      -- --    - - - - - -
                                                                             CROS --CROSSINGS-- PPOWERS
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AP300R                                         YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER    RUN     8/13/10           PAGE    ,        (
                                                                                                                                                           ir:
*** CHECK OATES 07/01/2010            07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                           BA-~ B CROSSINGS - W/S
                                                                                                                                                           !;"
    CHECK      VEND#   .•••• INVOICE . . . . . . • • EXPENSED TO...               VENDOR NAME     STATUS                AMOUNT     •••• CEECX •••••        I::':'
     DATE                DATE    INVOICE          YRMO DPT ACCT# SUB   SUBCLASS                                                    AMOUNT       #
                                                                                                                                                          :.'
    7/20/10 00289       7/20/10 00209204 201007 300-11500-10000
                                 UTILITY REFUND
                                                                                                      •                  168.02                           r:
                                                                                                                                                          (....
                                                                   JANE & RANDY L COC..HRA.N                                         168.02 000403
    7/20/10 00290       7/20/10 00261083 201007 300-11500-10000
                                 UTILITY REFUND
                                                                                                      •                  168.65

                                                            KATHLEEN & DAVID DREW                                                    168.65 000404        I.
                                                                                                                                                           I
    7/20(10 00261       6/30/10 16601     201007 310-53600-45000                                      •                2,619.30
                                 JUL-SEP INSURANCE
                        6/30/10 16601    201007 300-15500-10000
                                 FY11 INSURANCE RENEWAL
                                                                                                      •               11,185.83

                                                             EGIS INSURANCE ADVISORS, LLC                                         13,805.13 000405
                                                                                                           ------                 - - - - -
    7/20/10 00291       7/20/10 00252839 201007 300-11500-10000                                       •                  286.50
                                 UTILITY REFUND
                                                                  M.AR~HA   POE FAGAN                                                286.50 000406
                                                                                                           ------
    7/20/10 00059       7/13/10 71540881 201007 310-53600-42000                                                           51.30
                                 DELIVERIES TERU 7/13
                                                            FEDEX                                                                     51.30 000407
-    -   -               ---
             - - - - - -7/20/10-00262034
    7/20/10 00292                           201007 300-11500-10000
                                                                                                           ------
                                                                                                                          27.90
                                  UTILITY REFUND
                                                                                                      *
                                                                   JENNIFER A     G.~CIA                                              27.90 000408
  --- --
-7/20/10 -00001 - - 7/01/10 - 20
                     -- -                                                                                  - - - - - - - - - -
                                          201007 310-53600-34000
                                 JO"L 10 - MGMT FEES
                                                                                                      •                4,047.92

                        7/01/10 20        201007 310-53600-35100
                                 JUL 10 - COMPUTER TIME
                                                                                                      •                   46.75

                                                                   GMS, LLC                                                        4,094.67 0004:09
                                                                                                           ------                 - - - - -
    7/20/10 00294       7/20/10 00210986 201007 300-11500-10000
                                 UTILITY REFUND
                                                                                                      •                  172.04

                                                                   SARAE LUCY                                                        172.04 000410
    7/20/10 00293       7/20/10 00267599 201007 300-11500-10000                                       •                  209.56
                                 UTILITY REFU1"D
                                                                   JEFF & WE1"DY MCCURRY                                             209.56 000411
    7/20/10 00011       6/21/10 C1341579 201006     310-53600-48000                                   •                  692.36
                                 NOTICE OF RULE     DEVELOPMNT
                        6/22/10 C1341580 201006     310-53600-48000                                   •                1,142.94
                                 NOTICE OF RULE     MAKING
                                                                MORRIS COMMUNICATIONS                                              1,835.30 000412


                                                                CROS --CROSSINGS-- PPOWERS




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                                                                                                                                                      !::Z',;.'
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER        RUN   8/13/10             PAGE        5
*** CHECK DATES 07/01/2010 - 07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                  BANK B CROSSINGS - W/S
  CHECK   VEND#   .•••. INVOICE •••..•.. EXPENSED TO...                     VENDOR NAME        STATUS             AMOUNT     •••• CHECK •••••
  DATE              DATE    INVOICE   YRMO DPT ACCT# SUB         SUBCLASS                                                   AMOUNT          '#
 7/20/10 00012    6/06/10 28734    201006 310-53600-32200
                           PROGRESS BILLING FY09                                                   *             8,850.00
                                                      NOWLEN, HOLT & MINER, FA                                              8,850.00 000413
 7/20/10 00295    7/20/10 00241251 20,007 300-11500-10000                                                           13.57
                           UTILITY REFUND
                                                                                                   *
                                                      BRIAN PERRY                                                              13.57 000414
7/20/10 00296     7/20/10 00252463 201007 300-11500-10000                                                          240-42
                           UTILITY REFUND
                                                                                                   *
                                                      SCOTT TAYLOR                                                           240.42 000415
7/20/10 00055     7/20/10 00130486 201007 300-11500-10000                                                         176.62
                           UTILITY REFUND                                                          *
                  7/20/10 00130486 201007 300-11500-10000                                          v              176.62-
                            UTILITY REFUND
                                                           S~~      T. TRUDELL                                                   .00 000416
                                                                                                        -------
 7/20/10 99999    7/20/10 VOID     201007 000-00000-00000                                          C                  .00
                           VOID CHECK
                                                        ******INVALIP VENDOR NTJMBE:«'******                                     .00 000417
                                                                                                        ------
 7/20/10 00052    7/20/10 00115431   201007 300-11500-10000
                           UTILITY   REFUND                                                        *               211.52
                  7/20/10 00130075   201007 300-11500-10000                                                       145.78
                           UTILITY   REFUND
                  7/20/10 00130391   201007 300-11500-10000                                        *              148.15
                           UTILITY   REFUND
                  7/20/10 00130477    201007 300-11500-10000                                       *              178.47
                           UTILITY   .REFUND
                  7/20/10 00130524    201007 300-11500-10000                                       *              156.61
                            UTILITY REFUND
                  7/20/10 00130535 201007 300-11500-10000
                            UTILITY REFUND
                                                                                                   *              148.15
                  7/20/10 00130552 201007      300-11500-10000
                           UTILITY REFUND                                                          *              178.99
                  7/20/10 00132526 201007      300-11500-10000                                     *              143.92
                           UTILITY REFUND
                  7/20/10 00132534 201007      300-11500-10000
                           UTILITY REFC.i"ND                                                       *              155.12
                  7/20/10 00132639 201007      300-11500-10000
                           UTILITY REFUND                                                          *              152.38
                  7/20/10 00132674201007       300-11500-10000
                           UTILITY REFUND                                                          *              156.61
                  7/20/10 00132715201007       300-11500-1DOOO
                           UTILITY REFtTh""D                                                       *                95.02

                                                         CROS    --~qOSSINGS--   PPOWERS




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                                                                                                                                                     ..   ~   ....:t
AP300R                                     YEAR-I'D-DATE ACCOUNTS PAYABLE PREP~D/COMPUTER CHECK REGISTER                    RUN   8/13/10                PAGE       6
*** CHECK DATES 07/01/2010        07/31/2010 ***        CROSSINGS - WATER/SEWER
                                                        BANK B CROSSINGS - W/S

  CHECK   VENDI   ••••• INVOICE . . . . . . • . EXPENSED TO...                      VENDOR NAME            STATUS                  AMOONT      •••• CHEeR •••••
   DATE             DATE     INVOICE     YRMO    DPT ACCT# SUB           SUBCLASS                                                              AMOUNT           #
                   7/20/10 00132753 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                               •                   159.35
                  7/20/10 00132811 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                               •                   152.38
                   7/20/10 00132825 201007 300-11500-10000                                                     •                   152.38
                              UTILITY REFUND
                  7/20/10 00132827 201007 300-11500-10000                                                      •                   156.61
                              UTILITY REFUND
                   7/20/10 00132859 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                               •                   153.09
                   7/20/10 00132864 201007 300-1i500-10000
                              UTILITY REFUND
                                                                                                               •                   208.96
                  7/20/10    002~9052   201007 300-1i500-10000
                              UTILITY REFUND
                                                                                                              •                    166.16

                                                                   THE    VINEY}L~   AT   ~AGLE   HARBOR                                      3,021.65 000418
 7/29/100Clll      7 /29/'10 00263483 201007 300-11500-10000
                              UTILITY REF!JND
                                                                                                               •                     88.10
                                                                  YOLANDA MANDERSON                                                                 88.10 000419
                                                                                                                    ------
 7/29/10 00297     7/29/10 00195988 201007 300-11500-10000                                                                          257.67
                              UTILITY REFUND
                                                                  BARRON G BINGEN                                                                  257.67 000420
                                                                                                                    ------
 7/29/10 00298     7/29/10 00187763 201007 300-11500-10000                                                                          136.96
                              UTILITY REFUND
                                                                   VIal A CARTER                                                                   136.96 000421
                                                                                                                    ------
 7/29/10 00299     7/29/10 00267574 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                               •                    196.89
                                                                   ELIZABETH C CHRISTMAS                                                           196.89 000422
 7/29/10 00003     7/22/10 196654-8 201007 320-53600-43000                                                     •
                                                                                                                    - - -   --    3,351.93
                            4567 LAKESHORE DR E
                                                                   CLAY ELECTRIC COOPERATIVE, INC                                             3,351.93 000423
 7/29/10 00301     7/29/10 00214864 201007 300-11500-10000                                                     •
                                                                                                                    ------
                                                                                                                                    208.16
                                                                                                                                             - -    --   -
                              UTILITY REFUND
                                                                   JOHN G EVANS                                                                    208.16 000424
                                                                                                                    ------                   - - - -     -
 7/29/10 00302     7/29/10 00238802 201007 300-11500-10000
                              UTILITY REFUND
                                                                                                               •                    196.96
                                                                  VINCENT    MICF~L       GRIFFIN                                                  196.96 000425
                                                                                                                      - - - - -
 7/29/10 00303     7/29/10 0025S572 201007 300-11500-10000
                            UTILITY REFUl'lD
                                                                                                               •                    160.22
                                                                  ROBERT     DE~~   MEYER                                                          160.22 000426

                                                                 CROS --CROSSINGS-- PPOWERS
AP300R                                YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER            RUN   8/13/10                 PAGE       7
*** CHECK DATES 07/01/2010 - 07/31/2010 ***       CROSSINGS - WATER/SEWER
                                                  BANK B CROSSINGS - W/S

 CHECK   VEND#   ..... INVOICE •••••.•. EXPENSED TO...                   VENDOR NAME               STATUS            AMOUNT       •••• CHECK •••••
  DATE            DATE    INVOICE    YRMO   DPT ACCT# SUB     SUBCLASS                                                            AMOUNT            #
 7/29/10 00304    7/29/10 00267783 201007 300-11500-10000                                              *               70.00
                           UTILITY REFUND
                                                      TANG NGUYEN                                                                     70.00 000427
 7/29/10 00305   7/29/10 00260226   201007 300-11500-10000                                             *              209.50
                          UTILITY   REFUND
                 7/29/10 00260226   201007 300-11500-10000                                             V              209.50-
                          UTILITY   REFUND
                                                       PRUDENTIAL NETWORK REALTY                                                           .00 000428
 7/29/10 00093   6/30/10 APR-JON 201006 320-53600-43300                                                *             456.26
                          RElME CCUA BILLS APR-JUN
                                                    STONE CREEK AT EAGLE HARBOR ASSOC.                                                456.26 000429
 7/29/10 00052   7/20/10 00130486 201007 300-11500-10000                                               *              176.62
                          UTILITY REFUND
                                                     THE      VIN~ARD    AT EAGLE HARBOR                                              176.62 000430
7/29/10 00306    7/29/10 00249196 201007 300-11500-10000
                                                                                                            ------              - -    -   - -
                          UTILITY REFUND                                                               *              160.07

                                                     PATRICX WAINaIGHT                                                                160.07 000431
                                                                                                            ------
 7/29/10 00307   7/29/10 00236839 201007 300-11500-10000                                                              217 .64
                          UTILITY REFUND                                                               *
                                                     TROY WARD                                                                        217.64 000432
                                                                                                            ------
 7/29/10 00305   7/29/10 00260226 201007 300-11500-10000                                                              209.50
                          UTILITY REFUND
                                                     PRUDENTIAL NBTWORK REALTY                                                        209.50 000433


                                                                                TOTAL FOR BANK B                194,139.83

                                                                                TOTAL FOR REGISTER               194,139.83




                                                         CROS --CROSSINGS-- PPOWERS




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                                                                                                                                                    ,

                    10:45 AM                                 Eagle Harbor Swim and Tennis Park
                    08104/10
                                                                        Check Detail
                                                                             July 2010

-  Type


 Check
                      Num          Date


                    Junia S-Tax 07/13'2010
                                                        Name


                                             Florida Dept. of Revenue
                                                                                            Account


                                                                        10100' Operating. Checking Account
                                                                                                                 Paid Amount     Original Amount


                                                                                                                                        -4,906.83

                                             Florida Dept. of Revenue   22010 . Sales Tax Collected                  4,897.88            4,897.88
                                                                        89540, State Sales and Use Taxes                -38,95              38.95
                                                                        99410' Commissions Sales Taxes
                                                                                                  M                      30.00             ·30.00
                                                                                                                     -4,906,83           4,906.83



Check               1297        07'07/2010   North Florida Sales        10110' Petty Cash· Checking Account                               -155.00

                                                                        52420 . Beer - Snackbar - F&B                 -155.00              155.00
                                                                                                                      -155.00              155,00



Check               1298        07/20/2010   Ian Peterson               10110· Petty Cash Checking Account
                                                                                              M                                            ·53.08

                                                                        63800' Training & Ed. - Swim                   -53.08               53.08
                                                                                                                       -53.08               53.08



Check               1299        0712012010   North Florida Sales        10110' Petty Cash - Checking Account                              ·329.25

                                                                        52420 . Bear - Snack bar - F&B                -329.25              329.25
                                                                                                                      -329.25              329,25



Check               1300        07'20/2010   North Florida Sales        10110' Petty Cash - Checking Account                              -408.30

                                                                        52420 . Beer - Snackbar - F&B                 -408.30             408.30
                                                                                                                      -408,30             408.30



Check               1301        07/23{2010   EBC Charters               10110' Petty Cash - Checking Account                            -1,095.00

                                                                        74320 . Activities -lifestyles              -1,095.00            1,095.00
                                                                                                                    -1,095.00            1,095.00



Check               1302        07/23/2010   Randy Jenks                10110' Petty Cash - Checking Account                               -73.27

                                                                        75300 . Patron Events - Tennis                 -73.27              73.27
                                                                                                                       -73.27              73.27



Check               1303        07/23/2010   North Florida Sales        10110 . Petty Cash - Checking Account                             ~307,70



                                                                        52420 . Beer - Snackbar - F&B                 -1307.70            307.70
                                                                                                                      -307.70             307.70


                                                                                                                Sub-Total             7,328.43


Bill Pmt -C 2114                07/1412010   Admiral Furniture          10100· Operating - Checking Account                              -223.00

Bill                59190       06/2212010                              73460 . Repairs - Pool Equipment              -223.00             223,00
                                                                                                                      -223.00             223.00




                                                                                                                                  Page 1 of 14
           10:45 AM                                    Eagle Harbor Swim and Tennis Park
           08/04110
                                                                     Check Detail
                                                                          July 2010
 Bill Pmt ~C 2115         0711412010   Advanced Disposal             10100 • Operating ~ Checking Account                      ~262.72



 Bill       0000494656    07/01/2010                                 73630 . Waste Removal- Swim             -262.72           262.72
                                                                                                             -262.72           262.72



Bill Pmt -C 2116          07/14/2010   Allgood Pest Solutions        10100 • Operating - CheckIng Account                      ~135.00



Bill        1345222       07101/2010                                 79690 . Past Control                     ~35.00             35.00
Bill        1340347       07/01/2010                                 79690 . Pest Control                    -100.00            100.00
                                                                                                             -135.00            135.00



Bill Pmt -C 2117          0711412010   Andrea Beach                  10100 • Operating - Checking Account                      _135.00


Bill        Swim Team F 06/28/2010                                   44920 . Actlvltlas Income - Lifestyle   -126.16            126.16
                                       Florida Dept. of Revenue      22010· Sales Tax Collected                -8.84              8.84
                                                                                                             -135.00           135.00



Bill Pmt -C 2118          07/14/2010   Answer Tech                   10100 - Operating ~ Checking Account                       ~18.95



Bill        10060408810 07/01/2010                                   79490 . Boat Storage Expenses - Admin    -18.95             18.95
                                                                                                              ~18.95             18.95



Bill Pmt ~C 2119         0711412010    Bill Williams AlC & Heating   10100 • Operating ~ Checking Account                      -325.00

Bill        S8064        06/23/2010                                  73480 . Pool Buildings                  -325.00           325.00
                                                                                                             -325.00           325.00



Bill Pmt·C 2120          07114/2010    Blue Ridge Water Company, Inc 10100 • Operating - Checking Account                       ~25.24



Bill        062610       0710112010                                  73560 . Office Supplies ~ Swim           -25.24            25.24
                                                                                                              -25.24            25.24



Bill Pmt -C 2121         07114/2010    Bobbi Stumpf                  10100' Operating ~ Checking Account                       -240.00


Bill       summercam~    06/25/2010                                  22480' Lessons Payable - Tennis         -240.00           240.00
                                                                                                             -240.00           240.00



Bill Pmt-C 2122          07/1412010    Brian Curry                   10100 • Operating ~ Checking Account                       ~69.00



Bill       070410        07/04/2010                                  89130· Security Service-Admin            -69.00            69.00
                                                                                                              -69.00            69.00



Bill Pmt -C 2123         07114/2010    Capital Office Products       10100' Operating - Checking Account                      -127.08


Bill       2983293       07/01/2010                                  73560 . Office Supplies - Swim           -80.08            80.08
                                                                     75560, Office Supplies - Tennis          -47.00            47.00
                                                                                                             ·127.08           127.08



Bill Pmt ~C 2124         07114/2010    Chad Kennerly                 10100 . Operating ~ Checking Account                      -75.00


Bill       storage refune 07/01/2010                                 99520 . Subsidy - Other                  -75,00            75.00
                                                                                                              -75.00            75.00



                                                                                                                       Page 2 of 14
           10:45 AM                                     Eagle Harbor Swim and Tennis Park
           08/04/10
                                                                          Check Detail
                                                                              July 2010



Bill Pmt -e 2125           07/14/2010   Clay County Health Dept           10100' Operating - Checking Account                          0.00

                                                                                                                      0.00             0.00



Bill Pmt·C 2126            07/14/2010   Clay County Sherifrs Office       10100 . Operating - Checking Account                      -204.00


Bill        security       06127/2010                                     89130' Security Service - Admin          -120.00           120.00
Bill        070410         07/04/2010                                     89130' Security Service - Admin           -84.00            84.00
                                                                                                                   -204.00           204.00



Bill Pmt·e 2127            07/14/2010   Clay County Utility Authority     10100' Operating - Checking Account                     -12,539,90


Bill        628·0012003' 06/28/2010                                       79610 . Water & Sewerage                -1,391.30         1,391.30
Bill        628-0012054' 06128/2010                                       79610' Water & Sewerage                   -244.24           244.24
Bill        628-0023198' 06/28/2010                                       79610, Water & Sewerage                   -451.04           451.04
Bill        628-00130311   06/28/2010                                     79610 . Water & Sewerage                  -164.87           164.87
BUI         628-0016952:   06128/2010                                     79610' Water & Sewerage                   -143.43           143.43
Bill        628·0012006'   06/28/2010                                     79610 . Water & Sewerage                  -154.15           154.15
Bill        628-0012025'   06/28/2010                                     79610 . Water & Sewerage                  -391.53           391.53
Bill        628-0015988:   06/28/2010                                     79610 . Water & Sewerage                  -402.80           402.80
Bill        628-0012032'   06128/2010                                     79610 . Water & Sewerage                  -156,83           156.83
Bill        628-0012053'   06128/2010                                     79610' Water & Sewerage                   -210.22           210.22
Bill        628-0012059'   06/28/2010                                     79610 . Water & Sewerage                  -510.00           510.00
Bill        628-0015833!   06/28/2010                                     79610 . Water & Sewerage                  -485,88           485.88
8m          628-0012004'   06/28/2010                                     73610 . Water & Sewerage ~ Swim         -4,788.44         4,788.44
Bill        628-0015833!   06/28/2010                                     73610 . Water & Sewerage _ Swim           -579.02           579.02
 8i11       628-0015833:   06/28/2010                                     73610 . Water & Sewerage - Swim         -1,454.15         1,454.15
Bill        628-0015986!   06/28/2010                                     79610' Water & Sewerage                  -374,66            374.66
BiI!        628-0012002'   06/28/2010                                     75610' Water & Sewerage- Tenn!s          -637.34            637.34
                                                                                                                 -12,539.90        12,539.90



 Bill Pmt -C 2128          07/14/2010   Clay Electric Cooperative, inc.   10100' Operating - Checking Account                     -12,180.34


 Bill       618-765907-1 06/18/2010                                       73600   .   Electric - Swim              -808.04            808.04
 Sill       618-765891-7 06/18/2010                                       79600   '   Electric                      -17.45             17.45
'S!!!       618-552520-9 06/18/2010                                       79600   .   Electric                      -12.16             12.16
 Sill       618-765918-09 06/18/2010                                      79600   .   Electric                      -11,72             11.72
Bill        621-767568-9 06/2112010                                       79600   .   Electric                    -1,068,99         1,068.99
 Bill       621-765920-4 06/21/2010                                       73600 . Electric - Swim                 -2,368.02         2,368.02
 Bill       621-765917-C 06/21/2010                                       75600· Electric - Tennis                  -674.60          674.60
Bill        621-765916-2 06/21/2010                                       79600   ' Electric                        -646.64          646.64
Bill        621-765887~5 06/21/2010                                       79600   ' Electric                         -11,72           11.72
Bill        621-765884-2 06121/2010                                       79600   . Electric                         -54.13           54.13
 Bill       621-765883-4 06/21/2010                                       79600   . Electric                         -50.41           50.41
Bill        621-765881-09 06/21/2010                                      79600   ' Electric                         -27,36           27.36
Bill        621-765880-C   06121/2010                                     79600   . Electric                         -62.68           62.68
Bill        621-765879-2   06/21/2010                                     75600   . Electric ~ Tennis               -488.95          488,95
Bill        621-765874-3   06/2112010                                     79600   . Electric                         -43.55           43,55
Bill        621-765868-5   06/21/2010                                     79600   . ElectrIc                         -11.72           11,72
 Bill       622-765912-1   06/2212010                                     79600   . Electric                         -11.72           11.72
 BlII       622-765909-7   06122/2010                                     79600   . Electric                         ~45.47           45.47
 BHl        622-809222-~   06/22/2010                                     79600   . Electric                        -101.03          101.03
 Bm         622-765897-4   06/22/2010                                     73600   . Electric ~ Swim                 -700.07          700,07
 Bill       622-765915-4   06/2212010                                     79600   . Electric .                    -2,032.06         2,032.06
 BlU        622-765913-9   06/22/2010                                     79600 . Electric                           -31.06            31,06
 Bill       62210-76589!   06122/2010                                     79600 . Electric                          -138.81          138.81
 BI!!       62210-76589:   06/2212010                                     79600 . Electric                           -23,41           23.41


                                                                                                                              Page 3 of14
                                                                   ,   '-c<,;._:-':'_~~   __ ' ,-,   ,,-,OO'C.-,




          10:45 AM                                    Eagle Harbor Swim and Tennis Park
          08104110
                                                                Check Detail
                                                                        July 2010
Bill       62210-76589( 06122/2010                              73600 • Electric ~ Swim                             M2,126.25         2,126.25
BiI!       62210-76588l 0612212010                              79600 . Electric                                      ~103.05           103.05
Bill       62210-765881 06{22(2010                              79600 · Electric                                      w132.98           132.98
Bill       6221D--76588( 0612212010                             79600 . Electric                                       ~11.72            11.72
Bill       62210-765871 0612212010                              79600 · Electric                                      ·167.94           167.94
BiI!       6221D--765871 0612212010                             79600 . Electric                                      -102.94           102.94
Bill       622~765896-6   06/22/2010                            79600 . Electric                                       -24.21            24.21
Bill       624-765904-8 06124/2010                              79600 . Electric                                       -11.72            11.72
Bill       624~765902-2   06/2412010                            79600 . Electric                                       w11.72            11.72
Bill       624~765901-4   06/24/2010                            79600 . Electric                                       -11.72            11.72
BiI!       624·785908-9 06124/2010                              79600· Electric                                        ~11.72            11.72
BiI!       624-765906-3 06/24/2010                              79600 . Electric                                       -22.60            22.60
                                                                                                                   -12,180.34        12,180.34



Bill Pmt·C 2129           0711412010   Deconna Ice Cream        10100' Operating KChecking Account                                   -1,149.60

Bill       00930          06/2212010                            52120· Food ~ Snackbar- F&B                           ~574.80          574,80
Bill       INV570726      07/0212010                            52120 . Food - Snackbar- F&B                          ~574.80          574,80
                                                                                                                    ~1,149.60         1,149.60



Bill Pmt Ke 2130          07/1412010   Eagle Harbor Golf Club   10100' Operating - Checking Account                                 -11,163.05

BlII       141            08/29/2010                            52120· Food· Snackbar- F&B                            ·441.06          441.06
                                                                74320 . Activities· Lifestyles                         -43.05           43.05
                                                                73510· Paper Supplies - Swim                         -449.70           449.70
                                                                73480 . Pool Buildings                                ~162.45          162.45
                                                                63800 . Training & Ed, • Swim                         -222.63           222.63
                                                                93700 . Nonrecurring & Capital ~ Swim               -3,262.25         3,262.25
                                                                73520 . Recreational Suppl1es - Swim                  ~355.15           355.15
                                                                73400 . Pools· Repair & Main!.                         -99,29            99.29
                                                                72270· Janitorial Supplfes ~ F&B                       -75.49            75.49
                                                                73520 . Recreationa! Suppl1es· Swim                    -93.50            93.50
                                                                73400 . Pools ~ Repair & Malnt.                        -80,50            80.50
                                                                72550 . Operating Supplies-Misc. - F&B                 ~30.00           30.00
                                                                73520 . Recreational Supplies - Swim                   ·16,00           16.00
                                                                74320 · Activities - Lifestyles                       -23.00            23.00
                                                                89730 · Travel - Administration                       -57,00            57.00
                                                                74320 · Activities· Lifestyles                       -102.61            102.61
                                                                73560 . Office Supplies· Swim                          -92.78            92.78
8HJ        142            08/30/2010                            52420 . Beer - Snackbar - F&B                          ~45.00            45.00
Bill       144            07/0212010                            63120· Wages- Maintenace~ Swim                       -560.00           560.00
                                                                63200· Swim - P/R Taxes                               ·42.84            42.84
Bill       146            07/0212010                            69100 . Wages - Administration                       -500,00           500.00
                                                                69200· Administration - P/R Taxes                      -38.25           38.25
Bill       148            07/0212010                            69100 . Wages - Administration                      -1,538.46         1,538.46
                                                                69200 · Administration ~ P/R Taxes                    -117.69           117.69
Bin        145            07/16/2010                            63120· Wages ~ Maintenace - Swim                     -483.00            483.00
                                                                63200' Swim - P/R Taxes                               -36.95            36.95
Bill       147            07l16/20tO                            69100 • Wages - Administration                       -500.00            500.00
                                                                69200' Administration - P/R Taxes                      -38.25            38.25
Bill       149            07/16/2010                            69100 · Wages ~ AdmInIstration                      -1,538.46         1,538.46
                                                                69200 · Administration - P/R Taxes                    -117,69           117.69
                                                                                                                   -11,163.05        11,163.05



BlII Pmt -c 2131          01114/2010   Eddie Howell             10100· Operating - Checking Account                                     K69,00


Bill       070410         07/04/2010                            89130· Security Service -Admin                         -69.00           69.00
                                                                                                                       -69.00           69.00



                                                                                                                                Page 4 of14
 ,   "'-',:~<-.,                    .-.---   ;'-~';G':                                                                                       .--.',"", C_'_' "'--i-"




                   10:45 AM                                                 Eagle Harbor Swim and Tennis Park
                   08/04/10
                                                                                     Check Detail
                                                                                          July 2010



Bill Pmt-C 2132                    07/14/2010            Footloose Entertainment     10100· Operating· Checking Account                                      ·350.00


8i1l                210070410      07/02/2010                                        74320· Activities - Lifestyles              -350.00                       350,00
                                                                                                                                 ~350.00                       350.00



Bill Pmt ~C 2133                   07/14/2010            Hampton Golf, Inc.          10100 • Operating - Checking Account                                -1,422.12


8i1l               3965            07/09/2010                                        65340· Tennis HHealth Insurance             -923.66                      923.66
                                                                                     69340 . Admin· Health Insurance             -360.26                      360.26
                                                                                     63340 . Swim ~ Health Insurance             -138.20                       138.20
                                                                                                                                -1,422.12                  1,422.12



Bill Pmt -C 2134                   0711412010            Hampton Golf, Inc.          10100' Operating - Checking Account                                 -3,000.00


Bill               3912            07/01/2010                                        89100· Management Fees -Admin.             -3,000.00                  3,000.00
                                                                                                                                -3,000.00                  3,000.00



Bill Pmt -c 2135                   01/1412010            Herbert Pittman             10100 • Operating - Checking Account                                    -230.00


Bill               security        06/27/2010                                        89130' Security Service - Admin             -230.00                      230.00
                                                                                                                                 -230.00                      230.00



Bill Pmt·C 2136                    07/14/2010            James B Wilson              10100' Operating HChecking Account                                        ~69.00



Bill               070410          07/04/2010                                        89130 . Security Service - Admin             -69.00                        69,00
                                                                                                                                  -69.00                        69.00



Bill Pmt -C 2137                   07/1412010            Jan Bullock                 10100 • Operating   M   Checking Account                               H733.24


Bill               June intern re 06/2712010                                         63400 . Intem Housing - Swim                ~733.24                      733.24
                                                                                                                                 -733,24                      733,24



Bill Pmt ~C 2138                   07/14/2010            Jason Freeland              10100 ' Operating - Checking Account                                      -69.00


Bill               070410          07/0412010                                        89130· Security Service ~ Adm!n              -69.00                        69.00
                                                                                                                                  -69,00                        69,00



Bill Pmt -c 2139                   01/14/2010            Jump.4-Joy Jax              10100· Operating - Checking Account                                    ~125.00



Bill               holiday event   07/0112010                                        74320· Activities ~ UfBStyles               -125.00                      125,00
                                                                                                                                 -125.00                      125.00



Bill Pmt -C 2140                   0711412010            Ken Murray                  10100 . Operating - Checking Account                                      -69.00


Bill               070410          07/02/2010                                        89130' Security Service - Admin              -69.00                        69.00
                                                                                                                                  -69,00                        69.00



Bill Pmt -C 2141                   07114/2010            Kentronics, Inc.            10100 • Operating. Checking Account                                       ·90.00

Bill               3111100         06/14/2010                                        73660 . Alarm Service - SwIm                 -60.00                        60.00
                                                                                     75660 . Alarm Service -Tennis                -30.00                        30.00


                                                                                                                                            Page 5 of 14
                       ... '.";;.,.;:.' .. . :':,:i·:,:'·o;..                                                                                                  ,.,........:,:,.,
                                                                                                                                                                                   ··i

           10:45 AM                                                               Eagle Harbor Swim and Tennis Park
           08/04110
                                                                                           Check Detail
                                                                                                July 2010
                                                                                                                                     ~90.00            90.00



 Bill Pmt ~C 2142                   07114/2010                  Mark Shealy                10100' Operating. Checking Account                         -75.00

 Bill       storage refum 07101/2010                                                       99520 . Subsidy ~ Other                   ·75.00            75.00
                                                                                                                                     ~75.00            75,00



Bill Pmt ~C 2143                    07114/2010                  Michael Burns              10100' Operating wChecking Account                         -69.00

Bill        070410                  07/04/2010                                             89130 ' Security Service ~ Admin          -69.00            69.00
                                                                                                                                     -69.00            69.00



8111 Pmt wC 2144                    07/1412010                  MuzakOA                    10100' Operating - Checking Account                       -591.12


Bill        616828                  06/21/2010                                             73480 . Pool Buildings                   -190,00           190.00
Bill        A490629                 07101/2010                                             73670 ' Muzak- Swim                      -130,37           130.37
Bill        A490828                 07/01/2010                                             73670· Muzak- Swim                       -131.25           131.25
Bill        A490627                 07/01/2010                                             73670· Muzak ~ Swim                      -139.50           139.50
                                                                                                                                    -591.12           591.12



Bill Prot -C 2145                   07/1412010                  Pat Murphy                 10100 . Operating· Checking Account                       -319.00

Bill        Security                06/27/2010                                             89130 · Security Service - Admin         -125.00           125.00
Bill        070410                  0710212010                                             89130 · Security Service - Admin        -194.00            194.00
                                                                                                                                   -319.00            319.00



Bill Pmt ~c 2146                   07/1412010                   Pepsi-Cola                 10100 . Operating - Checking Account                      -846.37

Bill        22498663                06/24/2010                                             52220 . N/A Beverage - Snackbar- F&B     -376.64           376,64
BUI         27265464                07f01f2010                                             52220, N/A Beverage- Snackbar- F&B      -469.73            469.73
                                                                                                                                   -846.37            846,37



Bill Pmt -c 2147                   07/14/2010                   Pool Tek Services, LLC     10100' Operating - Checking Account                     -2,312.00


Bilt       1665                    07/02/2010                                              73700 . Chemicals ~ Pools              -2,312.00         2,312,00
                                                                                                                                  -2.312.00         2,312.00



Bill Pmt -C 2148                   07114/2010                   Pooisure                   10100· Operating - Checking Account                     ·3,500.00


Bill       119427                  06/17/2010                                              73700 · Chemicals - Pools              -1,630,00         1,630.00
Bill       119431                  07101/2010                                              73700 . Chemicals - Pools              -1,870.00         1,870.00
                                                                                                                                  -3,500.00         3.500.00



Bill Pmt -C 2149                   0111412010                   Recreonics (nc             10100 ' Operating - Checking Account                      -577.11

Bill       i~S/swim                07/01{2010                                              73700 ' Chemicals - Pools               -279.27           279.27
                                                                                           73400 . Pools - Repair & Maint.         -298.44           298.44
                                                                                                                                   ~577.71           577,71



Bill Pmt -C 2150                   07/14/2010                   Ron Cianciaruso            10100· Operating - Checking Account                       -100.00


Bill       062710                  06/27/2010                                              74320' Activities ~ lifestyles          -100.00           100,00
                                                                                                                                   -100.00           100.00


                                                                                                                                              Page 6 of14
                                                                  '~   ,,,-                       .   '_~';':';,2-"   c-"-"   "   ,~:,   -,'- '-"-c';";:·_"''''             . ''','.''--'-'-'--"


          10:45 AM                                   Eagle Harbor Swim and Tennis Park
                                                                                                                                                                                                   cr
          08104/10
                                                                  Check Detail                                                                                                                     I
                                                                              July 2010
                                                                                                                                                                                                   i'
9111 Pmt -c 2151        07/14/2010   Scott Chalker                10100' Operating ~ Checking Account                                                               -230.00


Bill       security     06/27/2010                                89130 . Security Service - Admin                            -230.00                                230.00
                                                                                                                              -230.00                                230.00



Btl! Pmt·C 2152         07/1412010   SFS - Jacksonville, Inc.     10100' Operating ~ Checking Account                                                              -3,494.27


Bill       006241297    06/2412010                                52220· N/A Beverage - Snackbar- F&B                             -82.04                              82.04
                                                                  72510· Pap8rSupplies~ F&B                                       -53.76                              53.76
                                                                  52120· Food - Snackbar- F&B                                 ~811.54                                 811.54
Bill       006280730    06/28{2010                                52120' Food - Snackbar- F&B                                 ~145.80                                 145.80
                                                                  72270 . Janitorlal Supplies - F&B                            -49.90                                  49.90
                                                                  72510' Paper SuppUes - F&B                                  -120.10                                 120.10
Bill       007011163    07/01/2010                                72510' Paper Supplies ~ F&B                                  -49.35                                  49.35
                                                                  52120· Food - Snackbar- F&B                            -1.192.73                                  1,192.73
Bill       006300426    07/01/2010                                72270 . Janitorial Supplies ~ F&B                        -174.23                                    174.23
                                                                  73530 . Locker Room SuppUes - Swim                       -166.97                                    166.97
Bill       007011165    07/0112010                                72270 . Janitorial Supplies - F&B                         -87.77                                     87.77
Sill       006300425    07101/2010                                73530 . Locker Room Supplies - Swim                         -184.45                                 184.45
Bill       007020960    07/02/2010                                73530 . locker Room Supplies - Swim                         -375.63                                 375.63
                                                                                                                         -3,494.27                                 3,494.27



Bill Pmt -c 2153        07114/2010   Shannon McBride              10100· Operating - Checking Account                                                               R290.00


Bill       Swim Team F< 06/28/2010                                44920 . Activities Income - lifestyle                       -271.02                                271.02
                                     Florida Dept. of Revenue     22010· Sales Tax Collected                                      ~18.98                              18.98
                                                                                                                              -290.00                                290.00



Bill Pmt -e 2154        07/14/2010   Supplies on the Fly          10100 . Operating - Checking Account                                                                -88.62


Bill       49360        06/23/2010                                73550 . Operating Supplies-Misc. - Swlm                         -88.62                              88.62
                                                                                                                                  ·88.62                              88.62



BlII Pmt -c 2155        07/14f2010   Trent DoPp                   10100· Operating - Checking Account                                                               -230.00

Bill       security     06/27/2010                                89130· Security Service - Admin                             -230.00                                230.00
                                                                                                                              -230.00                                230.00



Bill Pmt -C 2156        07/14/2010   Waste Management of Jacksom 10100 . Operating - Checking Account                                                               -547.41

Bill       4869539-222· 07/01/2010                                73630 . Waste Removal - Swim                                -356.25                                356.25
Bill       4869540-222· 07101/2010                                73630 . Waste Removal - Swim                                -191.16                                191.16
                                                                                                                              -547.41                                547.41



Bill Pmt ~c 2157        07/14/2010   Western Natural Gas Co.      10100' Operating - Checking Account                                                               ..462.83

Bill       613          06/17/2010                                72620 . Gas - F&B                                           -168.29                                168.29
Bill       965          06124/2010                                72620' Gas - F&B                                            -147.60                                147.60
Bill       1308         07101/2010                                72620 . Gas - F&B                                           -146.94                                146.94
                                                                                                                              -462.83                                462.83



Bill Pmt-C 2158         07/20/2010   Hampton 401K                 10100' Operating - Checking Account                                                               -331.96



                                                                                                                                                             Page 7 of 14
          10:45 AM                                      Eagle Harbor Swim and Tennis Park
          08/04/10
                                                                  Check Detail
                                                                       July 2010
Bill       Pfrend 6/27/1 07/0112010                               64310' Lifestyle ~ 401 K                 -144.23            144.23
                                                                  69310· Administration - 401K              -21.00             21.00
Bill       p/rend7/11/1 07111/2010                                64310' Ufestyle-401K                     -144.23            144.23
                                                                  69310' Administration - 401K              -22.50             22.50
                                                                                                           -331.96            331.96




Bill Pmt -c 2159         07/20/2010    Hampton Golf Inc., we      10100' Operating - Checking Account                       -1,535.19


Bill       pfr end 6127/1 07/01/2010                              65240' Tennis - Workers Camp             -131.31            131.31
                                                                  65240· Tennis - Workers Camp               -34.60            34,60
                                                                  65240· Tennis - Workers Camp               -22.71            22.71
                                                                  52240 . F&B - Workers Camp                 -63.58            63.58
                                                                  63240 . Swim - Workers Camp                -26.90            26.90
                                                                  65240· Tennis - Workers Camp               -41.16            41.16
                                                                  69240 . Admin - Workers Camp               -27.52            27,52
                                                                  63240 . Swim - Workers Camp                -73.97            73.97
                                                                  63240 . Swim - Workers Camp              -279.46            279.46
                                                                  63240 ' Swim - Workers Camp                 -2.95              2,95
                                                                  64240 . Lifestyle - Workers Compo          -64.99            64.99
Bill       p/rend7/1111 07/11/2010                                65240' Tennis - Workers Camp             -121.77            121.77
                                                                  65240· Tennis - Workers Camp               -21.82            21.82
                                                                  65240 . Tennis - Workers Camp             -18.95             18.95
                                                                  62240 . F&B - Workers Comp                -66.44             66.44
                                                                  63240 . Swim - Workers Comp                _25.08            25.08
                                                                  65240 . Tennis - Workers Comp             -34.00             34.00
                                                                  69240' Admin - Workers Camp                -29,48            29.48
                                                                  63240 . Swim - Workers Comp                -77.48            77.48
                                                                  63240 . Swim - Workers Camp              -293.47            293.47
                                                                  63240 . SwIm - Workers Comp               -15.73             15,73
                                                                  64240 . Lifestyle - Workers Camp.          -61.82            61.82
                                                                                                          -1,535.19         1,535.19



Bill Pmt -C 2160         01/20/2010    James Kallaher             10100 • Operating Checking Account
                                                                                      H                                        -45.00

Bill       Zoo Refund    07/20/2010                               44920 . Activities Income - Lifestyle     -42.05             42.05
                                       Florida Dept. of Revenue   22010 . Sales Tax Collected                -2.95              2.95
                                                                                                            -45.00             45.00




Bill Pmt -e 2161         07/20/2010    Mike Guarino               10100' Operating - Checking Account                         -50.00


Bill       Zoo Refund    07/20/2010                               44920 · Activities Income - Lifestyle     -46.72             46.72
                                       Florida Dept. of Revenue   22010 . Sales Tax Collected                 -3.28             3.28
                                                                                                            -50.00             50.00



Bill Pmt -C 2162         07/20/2010    Ruth Sourbeer              10100' Operating - Checking Account                         -30.00


Bill       PL18DA        07/2012010                               44920 · Activities Income Lifestyle
                                                                                             H              -28.03             28,03
                                       Florida Dept. of Revenue   22010 · Sales Tax Collected                 -1.97             1.97
                                                                                                            -30.00             30,00




Bill Pmt -e 2163         07/2212010    Andrea Capener             10100' Operating - Checking Account                         -70.00


Bill       Field Trip Ref 07/2212010                              44920 . Activities Income - lifestyle     -65,42             65.42
                                       Florida Dept. of Revenue   22010' Sales Tax CoJlected                 -4,58              4.58
                                                                                                            -70.00             70.00




                                                                                                                      Page 8 of 14
              "';:;:;;~~'L:.'::;::;::':'i.;' ~"2~:;':::;;;;;::i,;,   "---'~,=--..-   --   -----._-------.   :~;'c~_ "_-i:::,,-- ,'" ',C',,':;', ': ","'-":''':;;:'::''"      .:,:"     /.:';,



          10:45 AM                                                                              Eagle Harbor Swim and Tennis Park
          08/04/10
                                                                                                                                Check Detail
                                                                                                                                            July 2010
Bill Pmt wC 2164                         0712212010                  Gary Krupsy                                                10100, Operating wChecking Account                                         -55.75


Bill       Refund OV9rc 07/22/2010                                                                                              49990 ' Miscellaneous Income ~ Admin                     w55.7S             55,75
                                                                                                                                                                                         w55.75             65.75



Bill Pmt ~C 2165                         07/2212010                  Susan Willadsen                                            10100' Operating - Checking Account                                        w7G.OO


Bill       Fjeld Trip Ref 07/22/2010                                                                                            44920 . Activities Income ~ Lifestyle                    -65.42             65.42
                                                                     Florida Dept. of Revenue                                   22010, Sales Tax Collected                                -4.58              4.58
                                                                                                                                                                                         -70.00             70.00



Bill Pmt -c 2166                         07/22/2010                  Tommy Groves                                               10100' Operating. Checking Account                                         -37.75


8m         Refund Overc 07/22/2010                                                                                              49990 . Miscellaneous Income - Admin                     w37.75             37,75
                                                                                                                                                                                        M37.75              37.75



Bill Pmt ~c 2167                         07/23/2010                  AU..Jax Linen Service                                      10100' Operating wChecking Account                                        -294.12


Bill       7110-B                        07/05/2010                                                                             72520' Linen Service - F&B                              -20.15              20.15
Bill       7210-8                        07/12{2010                                                                             72520 ' LInen Service - F&B                             -23.90              23.90
Bill       7310-A                        07/19/2010                                                                             72520' Linen Service - F&B                             -250.67            250.67
                                                                                                                                                                                       ~294.72            294,72



Bill Pmt ~c 2168                         07/23/2010                  Barbara Ziolo                                             10100, Operating ~ Checking Account                                         ·30,00

Bill       Refund Casin 07/23/2010                                                                                             44920 . Activ!t1es Income - L1feslyle                    -28.03             28.03
                                                                     Florida Dept. of Revenue                                  22010 . Sales Tax Collected                               -1.97              1.97
                                                                                                                                                                                        -30.00              30,00



Bill Pmt -c 2169                         07/23/2010                  Deconna Ice Cream                                         10100 . Operating wChecking Account                                        -697.20

Bill       INV571570                     07/06/2010                                                                            52120' Food - Snackbar- F&B                            --574,80            574,80
Bill       INV572779                     07/13/2010                                                                            52120' Food - Snackbar - F&B                           -122.40             122.40
                                                                                                                                                                                      -697,20             697.20



Bill Pmt -e 2170                         07/23/2010                  FCSSL                                                     10100' Operating MChecking Account                                       -2,430.00

Bill       swim team                    07/01/2010                                                                             74320' Activities - LIfestyles                        -2,430.00          2,430.00
                                                                                                                                                                                     ·2,430.00          2,430,00



Bill Pmt MC 2111                        07/23/2010                   Grainger                                                  10100· Operating ~ Checking Account                                       w163.DO

Bill       9280817397                   07123/2010                                                                             72450 . Equipment Repairs - F&B                        -163.00             163,00
                                                                                                                                                                                      -163.00             163.00



Bill Pmt -C 2172                        07123/2010                   HEAD/Penn Raquet Sports                                   10100 ' Operating· Checking Account                                      .1,023.46

Bill       5191458722                   07/01/2010                                                                             75560           · Office Supplies - Tennis               -95.42             95.42
Bill       5191461071                   07/01/2010                                                                             55100           ' Tennis Shop - Merchandise            -604.80             604.80
8111       5191458723                   07/01/2010                                                                             55100           · Tennis Shop - Merchandise            -110.82             110,82
Bill       5191457214                   07/0112010                                                                             55100           · Tennis Shop" Merchandise             ·115.66             115.66
Bill       5191463443                   07/07/2010                                                                             75560           . Office Supplies MTennis                 -6.00              6.00
Bill       5191464032                   07/08/2010                                                                             55100· Tennis Shop· Merchandise                          -90.76             90.76
                                                                                                                                                                                     -1,023.46          1,023.46

                                                                                                                                                                                                  Page 9 of 14
~'-;.'.;,:, '~:,',~' -,;.~-,-.',: -;--::',--';:i;~;~:-..i';: .s',':'';.2~':'':':;~~;:                  . '_":..2<.' :-'----':c-~:~-,.:'.:." ...".~,:'--



                         10:45 AM                                                                  Eagle Harbor Swim and Tennis Park
                         08/04/10
                                                                                                                            Check Detail
                                                                                                                                     July 2010



       Bill Pmt -c 2173                              07/23/2010                 Kentronics, Inc.                            10100· Operating ~ Checking Account                                    -30.00


       Bill                300238                    07/23/2010                                                             73660 . Alarm Service ~ Swim                        ~30.00              30,00
                                                                                                                                                                                ~30.00              30.00




       Bill Pmt ~C 2174                              07/23/2010                 Martco                                      10100· Operating - Checking Account                                   -101.50


       Bill                90569                      07/12/2010                                                            73560 . Office Supplies ~ Swim                     -101.50             101.50
                                                                                                                                                                               ~101.50             101.50




       Bill Pmt -c 2175                               07/23/2010                PepsiMCola                                  10100' Operating ~ Checking Account                                   -153.50


       Bill                96578953                   07/15/2010                                                            52220 . N/A Beverage          ~ Snackbar~   F&B    -153.50             153.50
                                                                                                                                                                               -153.50             153,50




       Bill Pmt -C 2176                               07/23/2010                Pinch-A-Penny                               10100· Operating - Checking Account                                 .1,375.73


       Bill                EAG049                     07/01/2010                                                            73700 . Chemicals - Pools                         M1,375.73          1,375.73
                                                                                                                                                                              -1,375.73          1,375.73




       Bill Pmt -C 2177                              07123/2010                 Praxair Distribution Southeast 10100' Operating MChecking Account                                                  -20.30


       Bill                PJ01788493                 07/01/2010                                                            74320' Activities - Lifestyles                      -10.15              10.15
       Bill                PJ01787758                 07/01/2010                                                            73550 . Operating Supplies-Mise, - Swim             -10,15              10.15
                                                                                                                                                                                -20.30              20.30




       Bill Pmt -C 2178                               07/23/2010                Randy Jenks                                  10100· Operating - Checking Account                                  -517.17


       8lU                 July expense               07/19/2010                                                            75400' Tennis Courts _ Repair & Main!.              -25.09              25,09
                                                                                                                            75560· Office Supplfes _Tennis                       -25.68             25.66
                                                                                                                            75560' Office Supplies _Tennis                       -64,20             64.20
                                                                                                                            75560' Office Supplies· Tennis                        -1.60               1.60
                                                                                                                            75300' Patron Events - Tennis                        -19.70             19,70
                                                                                                                             75560· Office Supplies _ Tennis                      -8.18              8.18
                                                                                                                            75300· Patron Events· Tennis                         -96.57             96.57
                                                                                                                             55100· Tennis Shop - Merchandise                    -84.34             84.34
                                                                                                                             55100' Tennis Shop - Merchandise                    -37.66             37.66
                                                                                                                             55100' Tennis Shop - Merchandise                    -68.36             68,36
                                                                                                                             75300 . Patron Events _Tennis                        -6.16              6,18
                                                                                                                             75560' Office Supplies - Tennis                      -1.25               1.25
                                                                                                                             75560' Office Supplies - Tennis                     -78.36             78,36
                                                                                                                                                                               -517,17             517.17



       Bill Pmt -C 2179                               07/23/2010                 Recreonlcs Inc                              10100· Operating - Checking Account                                  -606.73


       Bill                 540699                    07/06/2010                                                             73460' Repairs - Pool Equipment                   -606.73             606,73
                                                                                                                                                                               -606,73             606.73



       Bill Pmt MC 2180                               07/23/2010                 SFS - Jacksonville, Inc.                    10100· Operating - Checking Account                                 -3,426.41


       Bill                 006170766                 07/01/2010                                                             75270' Janitorial Supplies - Tennis                 -38.16             38.16
       Bill                 007081263                 07/08/2010                                                             72510' Paper Supplies - F&B                         -17.97             17.97
                                                                                                                             52120' Food - Snackbar MF&B                        -816.20            816.20


                                                                                                                                                                                          Page 10 of 14
:~'-';':C;;--; ~:ii_''.;~::':'',,_i~'_'~''~~''~·_'   -,:--   :,,~~.:.::-~,.-c:'·                                                                                    ,-,,-'-'.'   '.'""",;.,-~"",:-,,   •• ,   .. ,"   -,~,-,~=--:,-,-~.",;   ..


                         10:45 AM                                                                  Eagle Harbor Swim and Tennis Park
                         08/04/10
                                                                                                                     Check Detail
                                                                                                                          July 2010
       Bill                007120756                     07/12/2010                                                  75270 . Janitorial Supplies ~ Tennis        ~130.44                                               130.44
       BiI!                007130705                     07113/2010                                                  52120,      Food - Snackbar- F&B            -628.03                                               628.03
                                                                                                                     72510'      Paper Supplies- F&B             ~151.48                                               151.48
       8i!!                007151154                     07/15/2010                                                  52120'      Food ~ Snackbar- F&B            -873.03                                               873.03
                                                                                                                     52220 '     N/A Beverage - Snackbar- F&B    -123.06                                               123.06
                                                                                                                     72510 ·     Paper Supplies - F&B            -112.47                                               112.47
       8U!                 007151155                     07/15/2010                                                  73530 ·     Locker Room Supplies ~ Swim     -248.01                                               248.01
       Bill                007151153                     07/15/2010                                                  73530 ·     Locker Room Supplies - Swim     -287.56                                               287.56
                                                                                                                                                                -3,426.41                                         3,426.41



       Bill Pmt -C 2181                                  07/23/2010                Western Natural Gas Co.           10100 . Operating - Checking Account                                                             -13S.59


       Bill                1623                          07108/2010                                                  72620' Gas       H   F&B                    -136.59                                               136.59
                                                                                                                                                                 -136,59                                               136.59



       Bill Pmt -C 2182                                  07/23/2010                Windstream Communications         10100' Operating - Checking Account                                                              -871.10


       Bill                20919307/10 07/03/2010                                                                    73650' Telephone - Swim                     -578.96                                               578.96                     I·
       Bill                21167387/10 07/03/2010                                                                    73650· Telephone - Swim                     -292.14                                               292.14
                                                                                                                                                                 -871.10                                               871.10



       Bill Pmt -e 2183                                  07/27/2010                Clay Electric Cooperative, Inc.   10100· Operating - Checking Account                                                         w1,023,72


       Bill                621 w
                               765868-5 06/21/2010                                                                   79600 . Electric                              -11.72                                               11.72
       Bill                628-0015986! 06/28/2010                                                                   79610 . Water & Sewerage                     ~374.66                                              374.66
       Bill                628-0012002' 06/28/2010                                                                   75610, Water & Sewerage- Tennis              -637.34                                              637.34
                                                                                                                                                                -1,023.72                                         1,023.72



       Bill Pmt..c 2184                                  07/2712010                Admiral Furniture                 10100 . Operating - Checking Account                                                             -100,00


       Bill                59190-freight                 07/21/2010                                                  73480 . Pool Buildings                       -100.00                                              100.00
                                                                                                                                                                  -100.00                                              100,00



       Bill Pmt -C 2185                                  07/2712010                Answer Tech                       10100 ' Operating - Checking Account                                                                  -9.94


       Bill                10070408810 07/27/2010                                                                    79490 . Boat Storage Expenses - Admin          -9.94                                                   9.94
                                                                                                                                                                    -9.94                                                   9.94



       Bill Pmt·C 2186                                   07127/2010                Clay Electric Cooperative, Inc,   10100 . Operating _ Checking Account                                                        w7,883.67


       Bill                072010-76591 07/2012010                                                                   73600   .   Electric - Swim                ~1,079.61                                         1,079.61
       Bill                072010-7659' 07/20/2010                                                                   79600   .   Electric                          -14.72                                            14.72
       Bill                072010-5525f 07/20/2010                                                                   79600   .   Electric                          -15.16                                            15.16
       Bill                072010-765B! 07/2012010                                                                   79600   .   Electric                          -21.13                                            21.13
       Bill                072110~7658! 07/21/2010                                                                   78600   · Electric                            -14.96                                            14.96
       Bill                072110-7675! 07/21/2010                                                                   79600   . Electric                         -1,231.78                                         1,231.78
       Bill                072110-7659: 07/21/2010                                                                   73600   . Electric - Swim                  -2,825,28                                         2,825.28
       Bill                07211O~7659' 07/21/2010                                                                   75600   · Electric - Tennis                  -700.13                                           700.13
       Bill                072110-7659' 07/21/2010                                                                   79600   . Electric                         -1,185.01                                         1,185.01
       Bill                072110-76581 07/21/2010                                                                   79600   . Electric                            -14.96                                                 14.96
       Bill                072110-76581 07/21/2010                                                                   79600   . Electric                            -52.80                                                 52.80
       Bill                072110-76581 07/21/2010                                                                   79600 . Electric                              -59,41                                                 59.41
       Bil!                072110-76581 07/2112010                                                                   79600 . Electric                              -36.51                                                 36.51
       Bill                072110-76581 07/2112010                                                                   79600 . Electric                              -70.10                                                70.10
       Bill                072110·7658: 07/21/2010                                                                   75600· Electric- Tennis                      -513.25                                               513.25
       Bill                072110-76~8: 07/21/2010                                                                   79600 . Electric                              -48.86                                                48.86


                                                                                                                                                                                            Page 11 of 14
          10:45 AM                                  Eagle Harbor Swim and Tennis Park
          08/04/10
                                                               Check Detail
                                                                    July 2010
                                                                                                       -7,883.67             7,883.67



Bill Pmt ~C 2187        07/27/2010   Corneast                  10100 . Operating - Checking Account

BUI        080310       07/1412010                             75650' Telephone ~ Tennis                 -258.95              258.95
                                                                                                         -258.95              258.95



Bill Pmt ~C 2188        07127/2010   Deconna Ice Cream         10100' Operating ~ Checking Account                            ·122.40

BlII       INV573867    0712012010                             52120· Food ~Snackbar- F&B                -122.40              122.40
                                                                                                         -122.40              122.40



Bill Pmt -C 2189        07/27/2010   Eagle Harbor Golf Club    10100' Operating - Checking Account                          ~1.983.06



Bill       150          07/26/2010                             79490 . Boat Storage Expenses - Admin     -149.80              149.80
                                                               79830 . Licenses and Permits - Admin.        ~1.00               1.00
                                                               79830 . Licenses and Permits - Admin.      -35.65               35.65
                                                               73480 . Pool Buildings                    -153.71              153.71
                                                               79570 . Postage - Admin                    -17.60               17.60
                                                               95700' Nonrecurring & Capital- Tennis     -191.47              191.47
                                                               79490 . Boat Storage Expenses - Admin      -86.67               66.67
                                                               63800· Training & Ed. - Swim               -28.66               28.66
                                                               52120 . Food - Snackbar - F&B              -22.45               22.45
                                                               74320' Activities - Lifestyles             -22.56               22.56
                                                               52120· Food - Snackbar- F&B                -57.46               57.46
                                                               74320 . Activities - Lifestyles              -1.07               1.07
                                                               74320' Activities - Lifestyles             -61.64               61.64
                                                               74320' Activiltes - Lifestyles               -1.07               1.07
                                                               52120' Food - Snackbar - F&B               -32.07               32.07
                                                               52120' Food - Snackbar - F&B               ·47.09               47.09
                                                               63800 . Training & Ed. - Swim              -87.64               87.64
                                                               52120 . Food - Snackbar - F&B              -15.53               15.53
                                                               74320' Activities - Lifestyles             ~10.70               10.70
                                                               52120· Food - Snackbar- F&B                -22.00               22.00
                                                               74320' Activities - Lifestyles            -222.67              222.67
                                                               52120' Food -Snackbar- F&B                 -19.20               19.20
                                                               73520 . Recreational Supplies - Swim      -228.39              228.39
                                                               73520 . Recreational Supplies - Swim       -43.96               43.96
                                                               73520 . Recreational Supplies - Swim       -24.65               24.65
                                                               73520 . Recreational Supplies - Swim        -1.07                1.07
                                                               73520 . Recreational Supplies - Swim      -108.35              108.35
                                                               52120' Food - Snackbar - F&B               -64.22               64.22
                                                               74320· Acttvities - Lifestyles             -18.74               18.74
                                                               52120' Food - Snackbar ~ F&B               -21.74               21.74
                                                               74320' Activities - Lifestyles             ~65.69               65.69
                                                               74320' Activities - Lifestyles             -10.70               10.70
                                                               63800 . Training & Ed. - Swim              -28.08               28.08
                                                               74320 . Activities - Lifestyles            -14.98               14.98
                                                               52120' Food - Snackbar - F&B               -11.90               11.90
                                                               52120' Food - Snackbar- F&B                -52.88               52.88
                                                                                                       -1,983 ..06          1,983.06



Bill Pmt-C 2190         07/27/2010   HEAD/Penn Raquet Sports   10100' Operating - Checking Account                           ·301.03

Bill       5191464531   07/09/2010                             55100· Tennis Shop - Merchandise          -116.42              116.42
Bill       5191466140   07/14/2010                             55100 . Tennis Shop - Merchandise         -116.42              116.42
BUI        5191466927   07/15/2010                             55100· Tennis Shop - Merchandise           -68.19               68.19
                                                                                                         -301.03              301.03


                                                                                                                     Page 12 of 14
          10:45 AM                                       Eagle Harbor Swim and Tennis Park
          08/04/10
                                                                   Check Detail
                                                                        July 2010


Bill Pmt -C 2191          01/21/2010    Janet Haden                10100' Operating - Checking Account                            -25.00


Bill       Universal TrJr: 07/27/2010                              44920 . Activities Income - lifestyle      -23.36              23.36
                                        Florida Dept. of Revenue   22010 . Sales Tax Collected                 -1.64               1.64
                                                                                                              -25.00              25.00



Bill Pmt -C 2192          07/27/2010    MariSmlth                  10100' Operating - Checking Account                           -150.00

Bill       UnIversal Trir: 07/27/2010                              44920 · Activities Income - lifestyle     -140.18             140.18
                                        Florida Dept. of Revenue   22010 . Sales Tax Collected                 -9.82               9.82
                                                                                                             -150.00             150.00



Bill Pmt -c 2193          07/27/2010    Marilyn Archibald          10100 . Operating - Checking Account                           -75.00

Bill       UnIversal Trir: 07/27/2010                              44920 . Activities Income - Lifestyle      -70.09              70.0S
                                        Florida Dept. of Revenue   22010' Sales Tax Collected                  -4.91               4.S1
                                                                                                              -75,00              75,00



Bill Pmt -e 2194          0712712010    Miranda Jackson            101-00' Operating - Checking Account                           -75.00

Bill       Universal Trir: 07127/2010                              44920 · Activities Income - Lifestyle      -70.0S              70.09
                                        FlorIda Dept. of Revenue   22010 · Sales Tax Collected                 4.S1                4.91
                                                                                                              -75.00              75.00



Bill Pmt -e 2195          07121/2010    Muzak OA                   10100' Operating - Checking Account                           -401.12

Bill       A5660S2        07/27/2010                               73670 . Muzak- Swim                      -131.25              131.25
Bill       A566093        07/27/2010                               73670 · Muzak - Swim                     -130.37              130.37
Bill       A566091        07/27/2010                               73670 · Muzak - Swim                     -139,50              139.50
                                                                                                             -401.12             401.12



Bill Pmt -e 2196          07/27/2010    Pepsi-Cola                 10100 . Operatlng - Checking Account                          -254.66

Bill       96635855       07/27/2010                               52220 . N/A Beverage - Snackbar- F&B     -254.66              254.66
                                                                                                            -254,66              254.66



Bill Pmt -C 2197          07/2712010    Romain Hippeau             10100' Operating - Checking Account                            -25,00

Bill       Universal Trir: 07/27/2010                              44920 · Activities Income· lifestyle       ·23,36              23.36
                                        Florida Dept. of Revenue   22010 ' Sales Tax Collected                  -1.64              1.64
                                                                                                             -25.00               25,00



Bill Pmt -C 2198          07/27/2010    SFS - Jacksonville, Inc.   10100' Operating - Checking Account                         -1,031.78

Bill       001210444      07/21/2010                               72510' Paper Supplles- F&B                -85.23               85.23
                                                                   52120' Food - Snackbar- F&B              -946.55              946.55
                                                                                                           -1,031,78           1,031.78



Bill Pmt -C 2199          07/27/2010    Thomas Davis               10100' Operating - Checking Account                           -25.00

Bill       Universal Trlr: 07/2712010                              44920 ' Activities Income· Lifestyle       ~23.36              23.36
                                        Florida Dept. of Revenue   22010 · Sales Tax Collected                 -1.64               1.64

                                                                                                                        Page 13 of 14
          10:45 AM                                     Eagle Harbor Swim and Tennis Park
          08/04/10
                                                                  Check Detail
                                                                       July 2010
                                                                                                                ~25.00              25.00



Bill Pmt ~c 2200         07/27/2010    Wendy Page                 10100 . Operating ~ Checking Account                            ~150.00



Bill       Universal Tri~ 07/27/2010                              44920 . Activities Income ~ Lifestyle        ~140.18             140.18
                                       Florida Dept. of Revenue   22010 . Sales Tax Collected                     ~9.82              9.82
                                                                                                               -150.00             150.00



Bill Pmt -c 2201         07127/2010    Western Natural Gas Co.    10100 . Operating _ Checking Account                            ·165.31


Bill       1929          0711512010                               72620 . Gas ~ F&B                            -165.31             165.31
                                                                                                               -165.31             165.31



Bill Pmt -c 2202         07/27/2010    Wilson Sporting Goods      10100· Operating _ Checking Account                              ~86.12



Bill       4507863039    07/14/2010                               55100' Tennis Shop - Merchandise              -86.12              86.12
                                                                                                                -86.12              86.12



Bill Pmt -c 2203         07/2912010    Rob Lee                    10100 . Operating - Checking Account                             -31.50


Bill       Refund Over' 07129/2010                                49990 . Miscellaneous Income - Admin          -31.50              31.50
                                                                                                                -31.50              31.50



                                                                                                          Sub-Total          87,113.89

                                                                                                          TOTAL              94,442.32




                                                                                                                          Page 14 of 14
                         ·;.-,,::,-.;:.~:,~~-




         1:42 PM                                The Crossings at Fleming Island COD/Eagle Harbor Golf Club
         08106/10
                                                                                   Check Detail
                                                                                       July 2010


- Type

Check
              Num

           Jun10 S·Tax
                                    Date


                               07/08/2010
                                                              Name                                  Account


                                                   Florida Department of Revenu~ 10100 • Operating - Checking Account
                                                                                                                           Paid Amount     Original Amount


                                                                                                                                                -10,157.10


                                                   Florida Department of Revenue    22010 • Sales Tax Collected               -10,144.15         10,144.15
                                                                                    99410 . CommissIons - Sales Taxes             30.00             -30.00
                                                                                    89540 . State Sales and Use Taxes             -42.95            42.95
                                                                                                                              -10,157.10         10,157,10



Check     1437                 07107/2010          North Florida Sales              10110 • Petty Cash· Checking Account                          -251.38

                                                                                    52410 . Beer - Restaurant                   -251.38            251.38
                                                                                                                                -251.38            251.38



Check     1438                 07/07/2010          Champion Brands Inc.            10110' Petty Cash - Checking Account                           -149.85

                                                                                    52410· Beer- Restaurant                     -149.85            149.85
                                                                                                                                -149.85            149,85



Check     1439                 07/07/2010          Southern Wine & Spirits         10110· Petty Cash - Checking Account                           ·327.95


                                                                                   52610 . Liquor· Restaurant                    -73.45             73.45
                                                                                   52510 . Wine - Restaurant                    -254.50            254.50
                                                                                                                                -327.95            327.95



Check     1440                07/07/2010           John Sawyer                     10110 . Petty Cash - Checking Account                          -100.00


                                                                                   72300 • Patron Events - F & B                -100.00            100.00
                                                                                                                                -100.00            100.00



Check     1441                07/08{2010           Champion Brands Inc.            10110 • Petty Cash - Checking Account                          -162.35


                                                                                   52410· Beer- Restaurant                      -162.35            162.35
                                                                                                                                -162.35            162.35



Check     1442                07/08/2010           Champion Brands Inc.            10110 • Petty Cash - Checking Account                          -119.85

                                                                                   52410' Beer- Restaurant                      -119.65            119.85
                                                                                                                                -119.85            119.85



Check     1443               07/19/2010            The Golf Club at Fleming 151anl10110' Petty Cash - Checking Account                            ·117.00


                                                                                   71300' Patron Events· Pro Shop               -117.00            117.00
                                                                                                                                -117,00            117.00



Check     1444               07/20/2010            North Florida Sales             10110· Petty Cash· Checking Account                            ·184.48


                                                                                   52410 . Beer - Restaurant                    -184.48            184.48
                                                                                                                                -184.48            184.48



Check     1445               07/20/2010            Champion Brands Inc.            10110 • Petty Cash· Checking Account                            ·89.85



                                                                                                                                               Page 1 of 17
.;;,"".o"".~.:.o_,,~,,:.i''-'·'''''~~_''_'_''''~''-O.. : "-   .__ ..-   :~'.~:C"     .:.2:L_':.c:::..:i..:;i.·~:~:   ""'-'_.-.-'.'-0-   ,"- ----                                   - --
                                                                                                                                                                                            ..
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                             1:42 PM
                                                                                   The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
                             08106/10
                                                                                                                                                   Check Detail
                                                                                                                                                      July 2010

                                                                                                                                                    52410' Beer- Restaurant                                                   -89.85                                89.85
                                                                                                                                                                                                                              ~89.85                                89,85



       Check                     1446                             07/20/2010           North Florida Sales                                          10110' Petty Cash· Checking Account                                                                        ~191.30



                                                                                                                                                    52410 . Beer· Restaurant                                                ·191,30                             191.30
                                                                                                                                                                                                                            ·191.30                                191.30



       Chack                     1447                             07/20/2010           John Sawyer                                                  10110' Petty Cash· Checking Account                                                                        -100.00


                                                                                                                                                    72300 . Patron Events· F & B                                            ~100.00                             100.00
                                                                                                                                                                                                                            ·100.00                             100.00



       Check                    1448                              07/24/2010          B.J.'s                                                        10110 • Petty Cash - Checking Account                                                                      -301.51
                                                                                                                                                                                                                                                           ,'<;,


                                                                                                                                                   79270 . Janitorial Sup/lies ~ Admin.                                       ·19.24                               19,24
                                                                                                                                                   72510· Paper Supplies· F & B                                                ·8.55                                 8.55
                                                                                                                                                   52110 . Food - Restaurant                                                -273.72                             273.72
                                                                                                                                                                                                                            ·301.51                             301.51



       Check                    1449                             07/24/2010           ChampIon Brands Inc.                                         10110· Petty Cash - Checking Account                                                                        ~103.10



                                                                                                                                                   52410· Beer· Restaurant                                                  ~103,10                             103.10
                                                                                                                                                                                                                            ~103.10                            103.10


       Check                    1450                             07128/2010           John Sawyer                                                  10110 • Petty Cash   ~   Checking Account                                                                   -100_00

                                                                                                                                                   72300 . Patron Events - F & B                                            ~100.00                             100.00
                                                                                                                                                                                                                            ~100.00                             100.00



      Check                     1451                             07/28/2010           North Florida Sales                                          10110' Petty Cash ~ Checking Account                                                                        ..35S.93


                                                                                                                                                   52410 . Beer ~ Restaurant                                               -356.93                             356.93
                                                                                                                                                                                                                           ~356.93                             356.93



      Check                    1452                              07/28/2010           Southern Wine & Spirits                                      10110' Petty Cash    ~   Checking Account                                                               448.00


                                                                                                                                                   52510· Wine ~ Restaurant                                                ~212.50                             212.50
                                                                                                                                                   52610 . Liquor ~ Restaurant                                             ~235.50                             235,50
                                                                                                                                                                                                                           ~448.00                             448.00



      Check                    1453                              07/25/2010           Michael Winter                                               10110· Petty Cash - Checking Account                                                                         ~36.94



                                                                                                                                                   22420 . F & B Gratuity Payable                                            -36.94                                36.94
                                                                                                                                                                                                                             -36.94                                36.94



      Check                    1454                              07/25/2010           Lisabeth Quinn                                               10110· Petty Cash - Checking Account                                                                         -55.41


                                                                                                                                                   22420 . F & B Gratuity Payable                                            ~55.41                                55.41
                                                                                                                                                                                                                             -55.41                                55.41




                                                                                                                                                                                                                                                        Page 2 of 17
.;;;:;;, -2;i:0..:..-;'ii'i;'::;: _ ;-\":':;;','-;i~,:                                      ,'_:','-2:,:-.--:-<.:,--'--'-"----                                                                                  ~-   ;;-;

                             1:42 PM                              The Crossings at Fleming Island CDDfEagle Harbor Golf Club
                             08/06/10
                                                                                                                           Check Detail
                                                                                                                                    July 2010

        Check                    145"                    07/25/2010   David Galloway                                             10110' Petty Cash - Checking Account                                47.86

                                                                                                                                 22420 . F & B Gratuity Payable                      ~47.86          47.86
                                                                                                                                                                                     ~47.86          47.86



        Check                    1456                    07/25/2010   Diana Parsons                                              10110' Petty Cash - Checking Account                               -101,25


                                                                                                                                 22420 . F & 8 Gratuity Payable                     -101.25         101.25
                                                                                                                                                                                    ~101,25         101.25



        Check                    1457                    07/2512010   Juliann Mitchell                                           10110· Petty Cash - Checking Account                                -34.17


                                                                                                                                 22420 . F & B Gratuity Payable                      ~34.17          34.17
                                                                                                                                                                                     ..34.17         34.17



        Check                    1458                    07/25/2010   'Thomas Flane[y                                            10110· Petty Cash      w   Checking Account                         w71.11


                                                                                                                                 22420 . F & B Gratuity Payable                      -71.11          71.11
                                                                                                                                                                                     -71.11          71.11



       Check                     1459                    07/2512010   Ashley Armstrong                                           10110 • Petty Cash - Checking Account                               ~34,17



                                                                                                                                 22420 . F & B Gratuity Payable                      ~34.17          34.17
                                                                                                                                                                                     ~34,17          34,17



       Check                    1460                     07/30/2010   Eustance Clark                                             10110· Petty Cash - Checking Account                               ..a9.79


                                                                                                                                 68100 . Wages - Maintenance                         ~89,79          89.79
                                                                                                                                                                                     -89.79          89.79



       Check                    1461                     07/2512010   Morgan Holesko                                             10110· Petty Cash - Checking Account                               -30.15


                                                                                                                                 22420 . F & B Gratuity Payable                      -30,15          30.15
                                                                                                                                                                                     -30,15          30.15



       Check                    1462                     07/31/2010   Champion Brands Inc.                                       10110' Petty Cash" Checking Account                                ~84.70



                                                                                                                                 52410· Beer- Restaurant                             -84.70          84.70
                                                                                                                                                                                     ~84.70          84.70


                                                                                                                                                                               Sub-Total       13,846.20

       Bill Pmt ~Ch 3201                                 07/1412010   3~P   Specialty Inc                                        10100· Operating - Checking Account                               -166.50

       Bill                     14883                    06/16/2010                                                              78460 . Repairs - Main!. Equipment                 "166.50         166,50
                                                                                                                                                                                    ~166.50         166.50



       Bill Prot -Ch 3202                                07/14/2010   ALL..JAX Unen Service                                      10100' Operating Checking Account
                                                                                                                                                    w                                              -220.77


       Bill                     6410-A                   06/2812010                                                              72520 . Unen Service F & B w                        -66.36          66.36
       Bill                     7110-A                   07/0512010                                                              72520 . Linen Service - F & B                      -154.41         154.41
                                                                                                                                                                                    ~220.77         220.77


                                                                                                                                                                                                 Page 3 of 17
           1:42 PM                   The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
           08106110
                                                                         Check Detail
                                                                             July 2010



 Bill Pmt -Ch 3203          07/1412010   Allgood Pest Solutions           10100· Operating - Checking Account                    ·55.00

 Bill        1471199        07/01/2010                                    79690 . Pest Control                      -55.00        55.00
                                                                                                                    -55.00       55,00



Bill Pmt -Ch 3204           0711412010   AT&T Advertising & Publishin!; 10100' Operating - Checking Account                      ·13.01

Bill         062110         06/21/2010                                    79380 . Advertising Expense               -13.01       13.01
                                                                                                                    -13.01        13.01



Bill Pmt -Ch 3205           07/1412010   Brennan Golf Sales               10100 • Operating - Checking Account                -1,351.49


Bill         10416          06/2312010                                    78460 ' Repairs - Malnt. Equipment        -56.22       56.22
BlIJ         10377          0710112010                                    71461 ' Repairs - Cart Services         -665.60       666.60
Bill         10452          07t01/2010                                    71461 . Repairs - Cart Services         -578.00       578.00
Bill         10447          0710112010                                    71461 . Repairs - Cart Services           -51.67       51.67
                                                                                                                 -1,351.49     1,351.49



Bill Pmt -Ch 3206           07/14f2010   Bulloch Fertilizer Co., Inc.     10100, Operating - Checking Account                 -3,962.26

Bill         128526         06/1212010                                    78700 ' Chemicals - Course              -305.52       305,52
Bill         128497         06/1212010                                   22230 . Misc. Accrued Expenses          -1,493,15    1,493.15
Bill         128686         06/30/2010                                   78700 . Chemicals - Course               -953.97       953.97
Bill         128784         07/01/2010                                   78700 . Chemicals - Course              -1,209.62    1,209.62
                                                                                                                 -3,962.26    3,962.26



Bill Pmt -Ch 3207           07/14/2010   Callaway Golf Company           10100 • Operating - Checking Account                 -1,187.09


Bill         921544687      06/15/2010                                   51100 . Golf Shop - Merchandise          -106.00       106.00
BUI          921587872      07/01/2010                                   51100 . Golf Shop Merchandise
                                                                                            M                     -989.94       989.94
Bill         921602965      07/01/2010                                   51100 . Golf Shop - Merchandise           -91.15        91,15
                                                                                                                 -1,187.09    1,187.09



Bill Pmt -Ch 3208           07t1412010   Capital Office Products         10100· Operating - Checking Account                    ·22.19

Bill        2983293         07/01/2010                                   71560· Office Supplies - Pro Shop         -22.19        22.19
                                                                                                                   ·22,19        22.19



Bill Pmt -Ch 3209           07/14/2010   Cintas First Aid & Safety       10100' Operating - Checking Account                    ·90,41

Bill        0292301142      06/28/2010                                   79270 . Janitorial Supllies - Admin.      -37.65        37.65
Blil        0292301141      06/28/2010                                   78500 . Supplles - Maintenance            -52.76        52.76
                                                                                                                   -90.41        90.41



Bill Pmt -Ch 3210           07/14/2010   Clay County Health Oepartmen 10100 • Operating - Checking Account                        0,00

                                                                                                                     0.00         0.00



Bill Pmt -Ch 3211           07/14/2010   Clay County Utility Authority   10100· Operating - Checking Account                 .3,012.84


Bin         0628-00120051   06t28/2010                                   78610' Water- Course                     -875.48       875.48


                                                                                                                             Page 4 of 17
           1:42 PM
                                      The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
           08106110
                                                                        Check Detail
                                                                             July 2010

 Bill        0628-00120271    06128/2010                                  79610 ' Water & Sewerage - Clubhouse   -1,537,10     1,537,10
 Bill        0628-00120311    06/28/2010                                  78610' Water- Course                    -273.40        273.40
 Bill        0828-00120521   06/28/2010                                   78610 ' Water - Course                  -326.86        326,86
                                                                                                                 -3,012,84     3,012.84



 Bill Pmt -Ch 3212           07/1412010    Clay Electric Cooperative, Inc. 10100' Operating - Checking Account                -7,956.39


 Bill        062210-785919 06/22/2010                                     79600 ' Electric - Clubhouse              -21.85        21.85
 Bill        62210-767567-' 06/2212010                                    78600 . Electric - Maintenance          -636.97       636.97
 BU!         62210-765899-( 06/22/2010                                    71600 . Electric - Cart                 -855.29        855.29
 Bill        62210-765910-1 06/22/2010                                    78600 ' Electric - Maintenance         -2,210.22     2,210,22
 Bill        62210-765914-; 06/22/2010                                    78600 ' Electdc - Maintenance             -11.72        11.72
 Bill        62210-765898-; 06/22/2010                                    78600 . Electric - Maintenance            -29.27        29.27
 Bill        62210-76S885-! 08/22/2010                                    78600 . Electric - Maintenance            -25,55        25.55
 Bill        62210-785911-: 06/22/2010                                    78600 . Electric - Maintenance           -11.72         11.72
 Bill        82210-765877 -f 0812212010                                   78600· Electric - Maintenance            --36.24        36.24
 Bill        82210-765880-: 08/2212010                                   79600 . Electric - Clubhouse            -4,101.80     4,101.80
 Bill        62210-765871-! 06/22/2010                                   78600 . Electric - Maintenance            -15.76        15.76
                                                                                                                 -7,956.39     7,956.39



Bill Pmt -Ch 3213            07/14/2010    Comeast                       10100 • Operating - Checking Account                    -47.92


Bill         062310          06{23/2010                                  79680 . Dues & Subscriptions - AdmIn.     -47.92        47,92
                                                                                                                   -47.92        47,92



Bill Pmt ~Ch 3214            07/14/2010    Comfort Suites World Golf VlIh 10100 . Operating· Checking Account                   ~359,52
                                                                                                                                            I
Bill        063010           07/12/2010                                  41690' Miscellaneous Income              -359,52       359.52
                                                                                                                  ~359.52       359,52



Bill Pmt -Ch 3215            07114/2010    Cozzlni Bros., Inc.           10100' Operating - CheckIng Account                    -30,00

Bill        B3883086         06/24/2010                                  82300 . Rental Equipment - F & B          -30.00        30.00
                                                                                                                   -30.00        30.00



Bill Pmt·Ch3216              07/14/2010    Crystal Springs               10100· Operating - Checking Account                   -198.00

Bm          06101268174 1 06f11/2010                                     78500 . Supplies - Maintenance           -198.00       196.00
                                                                                                                  -196.00       198.00



Bill Pmt -Ch 3217            07/14/2010    Cutter & Buck                 10100, Operating - Checking Account                    -36.70

Bm          91526862         06/0112010                                  51100' Golf Shop - Merchandise            -36.70        36,70
                                                                                                                   -36.70        36.70



Bill Pmt -Ch 3218            07{14/2010    Discount Tire/America's Tire C! 10100· Operating - Checking Account                  -66.00

Bill        8410658          07101/2010                                  78460 . RepaIrs - Malnt. Equipment        -66.00        66.00
                                                                                                                   -86.00        66.00



Bill Pmt -Ch 3219            07/14/2010    Eagle Harbor Swim and Tennis 10100 • Operating _ Checking Account                 .1,507.10

Bill        60               07/02/2010                                  69100, Wages - Administration            -700.00       700.00


                                                                                                                             Page 5 of 17
          1:42 PM                 The Crossings at Fleming Island COD/Eagle Harbor Golf Club
          06106110
                                                                      Check Detail
                                                                         July 2010

                                                                       69200 . Administration ~ PIR Taxes         ·53.55       53.55
Bill        61           07/16/2010                                    69100' Wages ~ Administration             ~700,00      700.00
                                                                       69200· Administration ~ P/R Taxes          ·53,55       53.55
                                                                                                               ·1,507,10    1,507.10



Bill Pmt ·Ch 3220        0711412010   ECOLAB                           10100' Operating ~ Checking Account                   ·123.31

Bill        2686902      06/2112010                                    82200 ' Leases ~ Food & Beverage          ·123.31      123.31
                                                                                                                 -123.31      123.31



Bill Pmt -Ch 3221        07/1412010   Fire FlghJers Equipment Co.      10100· Operating - Checking Account                   -399.00


Bill        349075       07101/2010                                    78480 . Building Repairs· Maintenance     ·249,00      249.00
                                                                       79480 ' Repairs - Clubhouse               ~150.00      150.00
                                                                                                                 -399.00      399,00



Bill Pmt -Ch 3222        0711412010   Florida Rock Industries, Inc.    10100· Operating ~ Checking Account                   -503.46


Bill        15335629     06/14/2010                                    22230 . Misc. Accrued Expenses            ·503.46      503.46
                                                                                                                 ·503.46      503.46



Bill Pmt -Ch 3223        07/1412010   Flowers Baking Co. of Jacksor 10100 . Operating - Checking Account                      -60.48

Bm          73721061     06/22/2010                                    52110· Food - Restaurant                   -17.69       17.69
Bill        73721282     07/01/2010                                    52110, Food - Restaurant                   ~24.61       24.61
Bill        73721489     07/06/2010                                    52110' Food- Restaurant                    -18.18       18.18
                                                                                                                  -60.48       60.48



BlII Pmt -Ch 3224        07/14/2010   Gate Fuel Services, Inc          10100' Operating" Checking Account                  -5,419.17

Bill        2513872      06/17/2010                                   78620 ' Fuel and Oil - Maintenance        -993.05       993.05
Bill        2513871      06/17/2010                                   78620 . Fuel and Oil ~ Maintenance       -1,954.88    1,954.88
Bill        2525045      07/01/2010                                   78620 . Fuel and Oil - MaIntenance       -1,463.67    1,483.67
Bill        2525046      07/01/2010                                   78620' Fuel and Oil - Maintenance          -987.57      987,57
                                                                                                               *5,419.17    5,419.17



Bill Pmt -Ch 3225        07/14/2010   Golf Car Services Inc           10100· Operating - Checking Account                  -1,397.BO

Bill        3974         06/14/2010                                   78460 . Repairs - Maint. Equipment        -119.00       119,00
Bill        4024         06/22/2010                                   71461 ' Repairs - Cart Services           -792.00       792.00
Bill        4016         07/01/2010                                   71461 · Repairs - Cart Services           -194.30       194.30
Bill        4027         07/01/2010                                   71461 · Repairs - Cart Services           -106.50       106.50
Bill        4038         07/01/2010                                   71461 · Repairs - Cart Services           -186.00       186.00
                                                                                                               -1,397.80    1,397.80



Bill Pmt -Ch 3226        0711412010   Grainger                        10100· Operating - Checking Account                    -472.37

Bill        9279900568   07/01/2010                                   79480 . Repairs - Clubhouse               -309,37       309.37
Bill        9280817397   07/01/2010                                   72460 . Repairs - F & B Equipment         ~163.00       163.00
                                                                                                                -472.37       472.37



Bill Pmt -Ch 3227        07/14/2010   Hampton 401K                    10100· Operating ~ Checking Account                     *56.00



                                                                                                                           Page 6 of 17
           1:42 PM                   The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
           08106/10
                                                                         Check Detail
                                                                             July 2010

 Bill        p/rend 4118 cor 06/24/2010                                   69310· Administratfon ~ 401K                 ~56.00        56.00
                                                                                                                       ~56.00        56.00



 Bill Pmt -Ch 3228          07/1412010    Hampton Golf, Inc.              10100· Operating ~ Checking Account                   ~18,606.91



 Bill        3943           06/30/2010                                    69290 . EPLI Insurance                      -116.25       116.25
                                                                          69800· Training & Ed .• Administration       -62.55        62.55
                                                                          79570 . Postage and Freight                  ·10.51        10.51
                                                                          8941°.  Insurance· LIability                -154.13       154.13
                                                                          79650 . Telephone - Administration          -135.10       135.10
                                                                          78650 . Telephone· Maintenance              ·135.09       135.09
 Bill        3905           07/01/2010                                   69100  · Wages· Administration             -3,000.00     3,000.00
                                                                         79570  · Poslage and Freight                 -200.00       200.00
                                                                         69730  · Travel- Administration              -200.00       200.00
                                                                         79560  . Office Supplies - Admin.            -200.00       200.00
                                                                          79370 . Customer Service Center           -5,285.00     5,285.00
 Bill        3922           07/01/2010                                   89100· Management Fees - Admin.            -8,000.00     8,000.00
 Bill        3964           07/0912010                                   68340 . Maintance - Health Insurance         -575.54       575.54
                                                                         62340 . F & B - Health Insurance             -474.96       474.96
                                                                         61340 . Pro Shop - Health Insurance           -17.00        17.00
                                                                         69340 . Admin - Health Insurance              40.78         40.78
                                                                                                                   -18,606.91    18,606.91



Bill Pmt -Ch 3229           07/14/2010    Hercules Hardware              10100 . Operating - Checking Account                      ·125.23

Bill        743172          06/02/2010                                   78500 . Supplies - Maintenance              ~125.23       125.23
                                                                                                                     -125.23       125.23



Bill Pmt -Ch 3230           07/14/2010    Hill Manufacturing Company, 1110100 . Operating - Checking Account                      ·375.00

Bill        630980-872      q6/03/2010                                   78620 . Fuel and Oil - Maintenance          ~375.00       375.00
                                                                                                                     -375.00       375.00



Bill Pmt -Ch 3231           07/14/2010    Howard Fertilizer & Chemical (10100' Operating - Checking Account                       -212.00

Bill        15014945        06/16/2010                                   78700 . Chemicals - Course                  -212.00       212.00
                                                                                                                     -212.00       212,00



Bill Pmt ·Ch 3232           07/14/2010    IKON Financial Services        10100' Operating - Checking Account                      -559.79

8iU         82393758        07101/2010                                   89200 . Leases - Office Equipment           -559.79       559.79
                                                                                                                     -569.79       559.79



Bill Pmt -Ch 3233           07/14/2010    Jan-Pro of Northeast Florida   10100 ' Operating· Checking Account                      -960.00

Bm          92508           07101/2010                                   79260 . Janitorial Service - Admin.         ~960.00       960.00
                                                                                                                     -960.00       960.00



Bill Pmt ·Ch 3234           07/14/2010    Kentronics, Inc.               10100· Operating - Checking Account                       ·60.00

Bill        3111100         06/14/2010                                   78660 . Alarm Service - Maintenance          -30.00        30.00
                                                                         79660 . Alarm Service - Admin                -30.00        30.00
                                                                                                                      ~60.00        60.00



                                                                                                                                Page 7 of 17
           1:42 PM                 The Crossings at Fleming Island COD/Eagle Harbor Golf Club
          08/06/10
                                                                    Check Detail
                                                                         July 2010



Bill Prot -Ch 3235        07/14/2010   Lesco Inc                      10100' Operating - Checking Account                    -948.90


Sill         53746614     06/01/2010                                  78700 . Chemicals - Course                 -680.00      680.00
Bill         54833204     06/14/2010                                  78410 . Irrlgation - Repair & Maint.       -268.90      268.90
                                                                                                                 -948.90      948.90




Bill Pmt -Ch 3236         07114/2010   Muzak OA                       10100' Operating - Checking Account                    -192.31

Sill         A441401      07101/2010                                  79670 . Muzak - Clubhouse                  -192.31      192.31
                                                                                                                 -192.31      192.31




Bill Pmt -Ch 3237         07/14/2010   North Florida Irrigation EquiplT 10100 • Operating - Checking Account                 -282.30


Bill         0134083-IN   06/16/2010                                  78410 . Irrigation - Repair & Maint.       -282.30      282.30
                                                                                                                 -282.30      282.30




Bill Pmt -Ch 3238         07/1412010   Orange Park Printing           10100· Operating - Checking Account                    -10B.50

Bill         060710       07/07/2010                                  79380 . Advertising Expense                -108.50      108.50
                                                                                                                 -108.50      108.50



Bill Pmt -Ch 3239         07f14/2010   Pepsi-Cola                     10100· Operating - Checking Account                    -407.80

BUI         27265463      07/01/2010                                  52210' N/A Beverage - Restaurant          -407.80       407.80
                                                                                                                -407.80       407.80



Bill Pmt -Ch 3240         07/1412010   R & R Products, Inc            10100· Operating - Checking Account                    -142.46


Bill        CD1340220     06130/2010                                  78460 . Repairs ~ Maint. EqUipment        -142.46       142.46
                                                                                                                -142.46       142.46



Bill Pmt -Ch 3241         07114/2010   RGE Distributing Co.,lnc.      10100 • Operating - Checking Account                   -135.50

Bill        456968        06/18/2010                                  52110' Food - Restaurant                  -135.50       135.50
                                                                                                                -135.50       135.50



Bill Pmt ·Ch 3242         07/1412010   River's End Trading Company 10100· Operating wChecking Account                      -1 j 230.81


Bill        10787384      06/22/2010                                 51100 . Golf Shop - Merohandlse           -1,230.81    1,230.81
                                                                                                               -1,230.81    1.230.81



Bill Pmt ~Ch 3243         07/14/2010   Save the Moment               10100' Operating - Checking Account                      -69.00

Bill        10070029      07/01/2010                                 51100 . Golf Shop ~ Merchandise             -69.00        69.00
                                                                                                                  w69.00       69.00



Bill Pmt -Ch 3244         07/14/2010   Southeastern Paper Group      10100· Operating - Checking Account                     -222.45


Sill        9518543       07/0112010                                 78500 . Supplies Maintenance
                                                                                       H                        -222.45      222.45
                                                                                                                -222.45       222.45


                                                                                                                           Page 8 of 17
           1:42 PM                    The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
          08/06/10
                                                                      Check Detail
                                                                           July 2010



Bill Pmt -Ch 3245            07/1412010   Strate Welding Supply Co. ,Inc. 10100 . Operating - Checking Account                    -6.52


Bill         308502          07/01/2010                                 79500 . Supplies - Clubhouse                 -6.52        6-52
                                                                                                                     -6.52        6.62



Bill Pmt-Ch 3246             07/14/2010   Sysca                         10100· Operating - Checking Account                   -3,990.85


Bill         006241298       06/2412010                                 52110' Food - Restaurant                  -860.98       860.98
                                                                        72510 . Paper Supplles - F & B              -51,30       51.30
                                                                        52210 . N/A Beverage - Restaurant         -112,38       112.38
8i11         006280729       06/2S/2010                                 52120· Food - Snackbar                     -77.97        77,97
                                                                        52110' Food - Restaurant                  -705.53       705.53
                                                                        79270 . Janitorial Sup!l!es - Admin.       -20.06        20.06
                                                                        72510 • Paper SuppJles - F & B             -78.20        78.20
8m          007011164        07/01/Z010                                 79Z70 ' Janitorial SUplJies - Admin.       -65,57        65,57
                                                                        72510' Paper Supplias - F & B              -93.27        93.27
                                                                        72270 ' Janitorial Supllies - F & B        -99.06        99.06
                                                                        52610' Liquor- Restaurant                  -30.36        30.36
                                                                        52110' Food - Restaurant                  -788.23       788.23
Bill        007050468        07/05/2010                                 79270 . Janitorial Supllies - Admin.       -71.98        71.98
                                                                        72510 '. Paper Supplies - F & B            -28.94        28.94
                                                                        52110 . Food - Restaurant                 -907.02       907.02
                                                                                                                 -3,990.85    3,990.85



Bill Pmt -Ch 3247            07/14/2010   U,S. Kids Golf                10100' Operating - Checking Account                    -211.78


Bm          IN851523         06/25/2010                                 51100 . Golf Shop - Merchandise           -211.78       211.78
                                                                                                                  -211.78       211.78



Bill Pmt -eh 3248            07/14/2010   Wast;e Management of Jacksor 10100 . Operating ~ Checking Account                    -296.24


Bill        4869538-2224-1 07/01/2010                                   72630 . Waste Remova!                     N194.16       194.16
Bill        4869541-2224~!   07/01/2010                                 72630 . Waste Removal                     -102,08       102.08
                                                                                                                  ~296.24       296.24



Bill Pmt -Ch 3249            07114/2010   Wesco Turf Inc                10100 • Operating ~ Checking Account                    -39.60


Bill        39161571 corr    07/14{2010                                 78410' irrigation - Repair & Malnl         -39.60       107.40
                                                                                                                   -39.60       107.40



Bill Pmt ~Ch 3260            07/14/2010   Western Natural Gas           10100· Operating - Checking Account                    -390.48


Bill        344              06/2412010                                 72620· Gas- F & 8                         ·390.48       390.48
                                                                                                                  -390.48       390.48



Bill Pmt -eh 3251            07/22/2010   Eugene Murray                 10100' Operating" Checking Account                     ·150.68


Bill        Refund overcha 07/22/2010                                   41690 . Miscellaneous Income              ·150.68       150.68
                                                                                                                  -150,68       150,68



Bill Pmt -Ch 3252            07/22/2010   Les Yarnata                   10100 ' Operating. Checking Account                    -500.00



                                                                                                                             Page 9 of 17
           1:42 PM                       The Crossings at Fleming Island COD/Eagle Harbor Golf Club
           08/0S/10
                                                                            Check Detail
                                                                               July 2010

 Bill        Refund overcha 07/22/2010                                       41690· Miscellaneous Income              -500.00        500.00
                                                                                                                      ~500.00        500.00



 Bill Pmt ~Ch 3254              07/22/2010   Joe Mcaleer                     10100 . Operating - Checking Account                   ~203.30



 8i11        Refund   Overch.   07122/2010                                   41690· Miscellaneous Income             ~203.30         203.30
                                                                                                                      ~203.30        203.30



Bill Pmt -Ch 3255               07/22/2010   The Crossings at Fleming Islar 10100 . Operating - Checking Account                  .7,399.02

Bill         Ins 7/1/10-6/30/ 07/01/2010                                     12510 . Prepaid -Insurance             -7,399.02      7,399.02
                                                                                                                    -7,399.02      7,399.02



Bill Pmt ·Ch 3256               07123(2010   Advanced Disposal              10100 ' Operating - Checking Account                    -647.79

Bill         0000496658         07/0112010                                  78630' Waste Removal - Maintenance       -647.79        647,79      "..,
                                                                                                                     -647.79        647.79



Bill Pmt -Ch 3257               07123/2010   AgricreditAcceptance LLC       10100· Operating - Checking Account                   .4,743.00

Bill         8486872            07111/2010                                  81200· Leases - Carts                   -4,743.00      4,743.00
                                                                                                                    -4,743.00      4,743.00



Bill Pmt -Ch 3258               07/23/2010   ALL-JAX Linen Service          10100 . Operating - Checking Account                     -65.30

Bill        7210-A              07/12/2010                                  72520 . linen Service - F & B             -65.30         65.30
                                                                                                                      -65.30         65.30



Bill Pmt ·Ch 3259               07/2312010   Brennan Golf Sales             10100 . Operating - Checking Account                   -704.58

Bill        10448               07/01/2010                                  71461 · Repairs - Cart Services          -110.44        110.44
Bill        10486               0710612010                                  71461 · Repairs - Cart Services          -594.14        594.14
                                                                                                                     -704.58        704.58



Bill Pmt ·Ch 3260               07{2312010   Bulloch Fertilizer Co., Inc.   10100· Operating MChecking Account                     -777.16

Bill        128885              0710312010                                  78700 ' Chemicals - Course               -777.16        777.16
                                                                                                                     -777.16        777.16



Bill Pmt -Ch 3261               07/23/2010   Callaway Golf Company          10100 . Operating - Checking Account                   M696.64

Bill        921652959           07/14/2010                                  51100· Golf Shop M Merchandise           -381.64        381.64
BUI         921652977           07/1412010                                  51100' Golf Shop - Merchandise           -315.00        315.00
                                                                                                                     -696.64        696.64



Bill Pmt -Ch 3262               07f23f2010   Connie Duglin Specialty Linen 10100· Operating - Checking Account                     -123.00

Bill        271155              07/01/2010                                  72520· Unen Service - F & B               -49.00         49.00
Bill        278179              07/10/2010                                  72520 · Unen Service - F & 8              -74.00         74.00
                                                                                                                     -123,00        123.00




                                                                                                                                Page 10 of 17
           1:42 PM
                                       The Crossings at Fleming Island COD/Eagle Harbor Golf Club
           OSIOSt10
                                                                       Check Detail
                                                                           July 2010

 Bill Pmt -Ch 3263            07123/2010   Cozzini Bros., Inc.           10100 • Operating - Checking Account                    -30,00


 Bill        B3903174         07/08/2010                                 82300 . Renta! Equipment - F & B          -30.00         30,00
                                                                                                                   -30.00         30.00



Bill Pmt -Ch 3264             07/23/2010   Crystal Springs               10100 • Operating - Checking Account


Bill         0710 12681741' 07111{2010                                  78500 • Supplies - Maintenance            -181.98       181,98
                                                                                                                  -181.98        181.98



8111 Prot -Ch 3265            07/23/2010   Cutter & Buck                 10100 • Operating - Checking Account                  -849.99


Bill         91558503         07/02/2010                                51100 . Golf Shop - Merchandise           -849.99       849.99
                                                                                                                  -849.99       849.99



Bill Prot -Ch 3266            07/23/2010   Flowers Baking Co. of Jacksor 10100 • Operating - Checking Account                  -117.68

Bill         73721159         07/01/2010                                52110' Food - Restaurant                   -33.73        33.73
Bill         73721575         07/0912010                                52110· Food - Restaurant                   -34.96        34.96
Bill         73721678         0711312010                                52110 . Food - Restaurant                  -28.76        28.76
Bill         73721813         07/16/2010                                52110 . Food - Restaurant                  -20.23        20.23
                                                                                                                 -117.68        117.68



Bill Pmt -Ch 3267             07/23/2010   Gate Fuel Services, Inc      10100, Operating - Checking Account                   ~1,550.88


Bill         2534371          07/14/2010                                78620 . Fuel and   on - Maintenance     -1,211.71     1,211.71
Bill         2534372          07/1412010                                78620 ' Fuel and Oil- Maintenance        -339.17        339.17
                                                                                                                -1,550.88     1,550.88



Bill Pmt -Ch 3268             07/23/2010   GE Capital                   10100 • Operating - Checking Account                   -930.90

Bill        72598924          07/11/2010                                88230 . Leases ~ Maint. Equipment        -930.90        930.90
                                                                                                                 -930.90        930.90



Bm Pmt -Ch 3269               07/23/2010   Griffin Industries           10100 • Operating - Checking Account                   -130.00

Bill        0381770           07111f2010                                72630 ' Waste Removal                    -130.00        130.00
                                                                                                                 -130.00        130.00



Bill Pmt -Ch 3270             07/2312010   Hampton 401K                 10100· Operating - Checking Account                  -1,568.75

Bill        plr end 6/27f10   07/01f2010                                61310 .   Pro Shop - 401K                 -56.91         56.91
                                                                        61310'    ProShop~401K                   -232.41        232.41
                                                                        68310' Maintance ~ 401 K                 -158.65        158.65
                                                                        68310' Maintance - 401K                  -117.48        117.48
                                                                        62310' Food and Beverage - 401K           -55.80         55.80
                                                                        62310 . Food and Beverage - 401 K         -44.22         44.22
                                                                        68310' Maintance-401K                     -57.75         57.75
                                                                        69310· Administration - 401K              -95.82         95.82
Bill        pfrend 7/11/10    07/1112010                                61310· Pro Shop - 401K                    -85.91         85.91
                                                                        61310' Pro Shop-401K                     ~109.09        109.09
                                                                        68310 . Maintance - 401K                 ~158.65        158.65
                                                                        68310' Maintance ~ 401K                  -115.38        115.38
                                                                        62310 . Food and Beverage - 401K          -62.78         62.78


                                                                                                                            Page 11   of 17
           1:42 PM                     The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
           08/06/10
                                                                       Check Detail
                                                                            July 2010

                                                                         62310 Food and Beverage - 401K
                                                                                 <                                   -51.39        51,39
                                                                         68310> Malnlance - 401K                     -91.69        91,69
                                                                         69310· Administration - 401K                -74.82        74.82
                                                                                                                  -1,568.75      1,568,75



Bill Pmt -Ch 3271             07123/2010   Hampton Golf, Inc. we         10100 ' Operating - Checking Account                   -1,321.24

Bill         plrend 6/27110   07/0112010                                 61250 . Outside Staff - Workers Camp        -87.72        87.72
                                                                         61240' Pm Shop - Workers Camp               -86,90        86.90
                                                                         62240   . F & B - Back - Workers Camp     -100.97        100,97
                                                                         62250   . F & B - Front - Workers Camp     -71.75         71.75
                                                                         68240   . Maintance - Workers Camp        -249.49        249.49
                                                                         69240   . Admin - Workers Camp             -84.56         84.56
Sill         p/rend7/11/10    07/11/2010                                 61250' Outside Staff - Workers Camp        -84.95         84.95
                                                                         61240· Pro Shop - Workers Camp             -65.75         65.75
                                                                         62240 . F & B - Back - Workers Camp       -110.59        110,59
                                                                         62250 . F & B - Front - Workers Camp       -86.56         86.56
                                                                         68240 ' Mainlance - Workers Camp          -212.12        212.12
                                                                         69240 . Admin - Workers Camp               -79.88         79.88
                                                                                                                  -1,321.24      1,321,24



Bill Pmt -Ch 3272             07/23/2010   Hercules Hardware             10100· Operating - Checking Account                     -280,28

Bill        746811            07/08/2010                                 78500 . Supplies - Maintenance            -280.28        280,28
                                                                                                                   -280.28        280,28



Bill Pmt ·Ch 3273             07/23/2010   IKON Office Solutions         10100' Operating - Checking Account                       -78.71

Bill        5014523014        07110/2010                                 89200 Leases - Office Equipment
                                                                                 <                                  -78.71         78.71
                                                                                                                    -78.71         78.71



Bill Pmt -Ch 3274             07/23/2010   Kilpatrick Company, Inc       10100 . Operating - Checking Account                    ~154.84



Bill        205362-00         07/06/2010                                 78460 . Repairs - Maint. Equipment        -154.84        154.84
                                                                                                                   -154.84        154.84



Bill Pmt -Ch 3275             07/23/2010   Kirby Rental Service          10100, Operating - Checking Account                      ·16.60

Bill        0205739903        07/08/2010                                 72540 . Misc. Serving Equipment            -16.60         16,60
                                                                                                                    -16.60         16,60



Bill Pmt -Ch 3276             07123/2010   Martco                        10100' Operating - Checking Account                     ·138.50

Bill        90521             07/06/2010                                 71560' Office Supplies - Pro Shop         -138.50        138.50
                                                                                                                   -138,50        138.50



Bill Pmt -Ch 3277             07123/2010   North Florida Irrigation Equipn 10100 . Operating" Checking Account                    -62.23

Bill        0135351-IN        07/07/2010                                 78400 . Course - Repair & Maintenance      -62.23         62.23
                                                                                                                    -62.23         62.23



Bill Pmt -Ch 3278             07/23/2010   Pepsi-Cola                    10100· Operating - Checking Account                     ·632,00



                                                                                                                              Page 12 of 17
        .   -··-.;'2-·:_·~:_-:':'·   0""::'- .   '<-'0:.:,'-,:;


              1:42 PM
              08106/10
                                                                  The Crossings at Fleming Island CDD/Eagle Harbor Golf Club                                          n
                                                                                                 Check Detail
                                                                                                     July 2010

 Bill               96578954                          07/15/2010                                  52210' N/A Beverage - Restaurant          -632,00       632.00
                                                                                                                                            -632.00       632.00



Bill Pmt -Ch 3279                                     07/23/2010     PNC Equipment Finance        10100· Operating - Checking Account                   -9,906.43


Bill               3181004                            07/31/2010                                   12530 . Prepaid Expenses - Other       ·9,906.43     9,906.43
                                                                                                                                          -9,906.43     9,906.43



Bill Pmt -Ch 3280                                    07123/2010      Praxalr Distribution Southeast 10100, Operating - Checking Account                    -82.09


Bill               PJ01787913                        07/01/2010                                   78500 · Supplies - Maintenance             -71.94        71.94
8m                 PJ01787914                        07/01/2010                                   79500 . Supplies - Clubhouse               -10,15        10,15
                                                                                                                                             -82.09        82.09



Bill Pmt -Ch 3281                                    07/23/2010      RGE Distributing Co"lnc.     10100· Operating - Checking Account                      -67.75

Bill               457228                            07/15/2010                                   52110 . Food - Restaurant                  -67.75        67.75
                                                                                                                                             -67.75        67.75



Bill Pmt -Ch 3282                                    07/23/2010      Southeastern Paper Group     10100 . Operating. Checking Account                     -47.76


Bill               9519216                           07/02/2010                                   78500 ' Supplies - Maintenance             -47.76        47.76
                                                                                                                                             -47.76        47.76



Bill Pmt -Ch 3283                                    07/23/2010      Sysco                        10100' Operating - Checking Account                   -4,131.55


Bill               007081264                         07/08/2010                                   52110· Food - Restaurant                 -744.27        744.27
                                                                                                  72270 · Janitorial SupUies - F & B       -129.67        129.67
                                                                                                  79270 · Janitorla! Sup!lies - Admin,       -35.47        35.47
                                                                                                  72510' Paper Supplies - F & B              -80.98        80.98
Bill               007120755                         07/12/2010                                   52110· Food - Restaurant                 -729.83        729.83
                                                                                                  72620'Gas-F&B                              -63.42        63.42
                                                                                                  72270 ' Janitorial SupUies - F & B         -11.02        11.02
                                                                                                  79270 . Janitorial Supflies - Admin.       -31.85        31.85
                                                                                                  72510· Paper SuppJies - F & B            -193.73        193.73
Bill               007151156                         07/1,5/2010                                  52210' N/A Beverage - Restaurant         -238.70        238.70
                                                                                                  72510 ' Paper Supplies - F & B           -113.44        113.44
                                                                                                  52110· Food - Restaurant                 -735.59        735.59
Bill               007190723                         0711912010                                   52210' N/A Beverage - Restaurant          -16.44         16.44
                                                                                                  79270 . Janitorial Supllles - Admin.       -94.20        94.20
                                                                                                  72510 · Paper Supplies - F & B            -56.87         56.87
                                                                                                  52110· Food - Restaurant                 -856.07        858.07
                                                                                                                                          -4,131.55     4,131,55



Bill Pmt -Ch 3284                                    07/23/2010      Tltleist                     10100 • Operating - Checking Account                   -823.89


Bm                1831818                            07101/2010                                   51100· Golf Shop - Merchandise           -159.32        159.32
Bill              1870728                            07/14/2010                                   51100' Golf Shop - Merchandise           -664.57        664.57.
                                                                                                                                           -823,89        823.89



Bill Pmt -Gh 3285                                   07/2312010       Toro NSN                     10100 . Operating _ Checking Account                   -428.00


Bill              011495645 julIa 07/23/2010                                                      88230 . Leases - Maint. Equipment        -428,00        428.00
                                                                                                                                           -428.00        428,00


                                                                                                                                                      Page 13 of 17
              1:42 PM                    The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
              08/06/10
                                                                            Check Detail
                                                                                July 2010



Bill Pmt ·Ch 3286               07123/2010   Wesco Turf Inc                  10100· Operating Checking Account
                                                                                               w                                     -140.16

Bill            40366437        07/14/2010                                   78460 . Repairs ~ Maint. Equipment        -140.16       140.16
                                                                                                                       ·140.16       140.16



Bill Pmt -Ch 3287               07/23/2010   Western Natural Gas             10100· Operating - Checking Account                     -341.95

Bill            99570           07/08/2010                                   72620' Gas- F &8                          -341.95       341.95
                                                                                                                       -341.95       341.95



Bill Pmt -Ch 3288               07/23/2010   Wlndstream Communications 10100 . Operating - Checking Account                         -345.80

Bill            21072056-7/10 07f10/2010                                     78650' Telephone - Maintenance            -345.80       345.80
                                                                                                                       -345.80       345.80



Bill   p~t   -Ch 3289           07/2312010   Wurth USA, Inc.                10100· Operating - Checking Account                     -288.01

Bill            93598884        07/01/2010                                   78460 . Repairs - Malnt. Equipment        -288.07       288.07
                                                                                                                       ·288.07       288.07



Bill Pmt -Ch 3290               07127/2010   Bank of America, Business Cal 10100 . Operating - Checking Account                    -3,447.48

Bill            433993130399~   07/2612010                                  71680· Dues & Subscriptions - Pro Shop     -262.00       262.00
                                                                            78500 · Supplies ~ Maintenance              -95.77        95.77
                                                                            78500 . Supplies - Maintenance               -3.20         3.20
                                                                            78500 . Supplies - Maintenance               -3.32         3.32
                                                                            78400 . Course - Repair & Maintenance      ~124.41       124.41
                                                                            78480 . Building Repairs - Maintenance      -38.77        38.77
                                                                            79500 . Supplies ~ Clubhouse                ~51.70        51.70
                                                                            78650 . Telephone - Maintenance            -30.33         30.33
                                                                            71461 . Repairs _ Cart Services           -441.00        441.00
                                                                            78480 . Building Repairs - Maintenance     -60.88         60.88
                                                                            78790· SmaJ! Tools - Maintenance           -28.36         28.36
                                                                            78760 . Flowers, Shrubs and Trees            -6.39         6.39
                                                                            78500 · Supplies - Maintenance              -16.94        16.94
                                                                            78460 · Repairs - Main!. Equipment          -11.69        11.69
                                                                            78790 · Small Tools - Maintenance          -289.66       289.66
                                                                            41690 · Miscellaneous Income             -1,983.06     1,983.06
                                                                                                                     -3,447.48     3,447.48



Bill Pmt -Ch 3291               07/27/2010   Clay Electric Cooperative, Inc. 10100' Operating ~ Checking Account                     -15.76

Bill            62210-765871-{ 06/22/2010                                   78600 . Electric· Maintenance              -15.76         15.76
                                                                                                                       -15.76         15.76



Bill Pmt -Ch 3292               07127/2010   Bulloch Fertilizer Co., Inc.   10100 . Operating - Checking Account                    -616.64

Bill            83867           07/20/2010                                  78700 . Chemicals - Course                -616.64        616.64
                                                                                                                      -616.64        616.64



Bill Pmt -Ch 3293               07/2712010   Callaway Golf Company          10100· Operating - Checking Account                   -1,180.69



                                                                                                                                 Page 14 of 11
                                                                                 - "_',-   ,~o""-'--'--'--_,,"'          ',"---'.~.-,-~.~,-,-   '.-   -.


          1:42 PM                 The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
          08106/10
                                                                   Check Detail
                                                                        July 2010

Bill        921652997     07/14/2010                                 51100' GoJfShop- Merchandise                  -141.51                                   141.51
Bill        921652941     07/14/2010                                 51100' Golf Shop ~ Merchandise               ~1,039.18                                1,039.18
                                                                                                                  ~1, 180.69                               1,180.69



Bill Pmt ~Ch 3294         07/27/2010   Clay Electric Cooperative, Inc. 10100' OperatIng ~ Checking Account                                                   ~76.96



Bill        072110-765885 07/21/2010                                 78600' Electric - Maintenance                   -29.21                                  29.21
Bill        072110-765898 07/21/2010                                 78600 . Electric - Maintenance                  -33.03                                  33.03
Bill        072110~765914 07/21/2010                                 78600 . Electric - Maintenance                  -14.72                                  14.72
                                                                                                                     ~76.96                                  76.96



Bill Pmt -Ch 3295         07/2712010   Cozzini Bros., Inc.           10100· Operating ~ Checking Account                                                     -30.00


Bill        83924908      07/22/2010                                 82300 ' Renlal Equipmenl- F & B                 -30.00                                  30.00
                                                                                                                     ~30.00                                  30.00



Bill Pmt -Ch 3296         07127/2010   Flowers Baking Co. of Jacksor 10100 • Operating ~ Checking Account                                                    ~28.60



BnI         73722038      07/23/2010                                 52110' Food - Restaurant                        ~28.60                                  28.60
                                                                                                                     M28.60                                  28.60



Bill Pmt -Ch 3297         07/27/2010   Golf Car Services Inc         10100· Operating ~ Checking Account                                                   MiS0.00


Bill        4128          07/16/2010                                 71461 . Repairs - Cart Services               -160.00                                  160.00
                                                                                                                   ~160.00                                  160.00



Bill Pmt -Ch 3298         07/27/2010   Golf Ventures Inc             10100 . Operating ~ Checking Account                                                  -975.56


Bill        629198        07119/2010                                 78460· Repairs ~ Main!. Equipment             ~975.56                                  975.56
                                                                                                                   ~975.56                                  975,56



Bill Pmt ·Ch 3299         07/27/2010   Lesco Inc                     10100, Operating· Checking Account                                                    -228.27


Bill        55270469      07/21/2010                                 78500 . SuppUes - Maintenance                  -58.27                                   58.27
                                                                     78410 . Irrigation - Repair & Mainl.          -170.00                                  170.00
                                                                                                                   ~228.27                                  228.27



Bill Pmt -Ch 3300         07/27/2010   Muzak OA                      10100 . Operating - Checking Account                                                  -192.31


Bill        A518198       08/01/2010                                 79670 . Muzak· Clubhouse                      ~192.31                                  192.31
                                                                                                                   ~192.31                                  192.31



Bill Pmt ~Ch 3301         07/27/2010   Pepsl·Cola                    10100 . Operating ~ Checking Account                                                  413.40


Bill        96635856      07/2212010                                 52210 . N/A Beverage - Restaurant             -413.40                                  413.40
                                                                                                                   -413.40                                  413.40



Bill Pmt -Ch 3302         07/27/2010   Sysco                         10100 . Operating ~ Checking Account                                                  -339.51

Bilt        007140621     07/14/2010                                 72510 · Paper Supplies ~ F & B                 -67.27                                   67.27
Bill        007210445     0712112010                                 72510 · Paper Supplles - F & B                 ~31.89                                   31.89
                                                                     52110 · Food - Restaurant                     -240.35                                  240,35


                                                                                                                                                      Page 15 of 17
       1:42 PM                  The Crossings at Fleming Island CDD/Eagle Harbor Golf Club
       08/06/10
                                                      Check Detail
                                                         July 2010

                                                                                                   -339.51         339.51



                        07/29/2010   Rob Lee           10100 . Operating ~ Checking Account                         -83.61

Bill     Refund Overch, 07/29/2010                     41690· Miscellaneous Income                  ~83.61          83.61
                                                                                                    -83.61          83.61



                                                                                              Sub-Total      106,872.10


                                                                                              TOTAL          120,718.30




                                                                                                               Page 16 of 17
THIRTEENTH ORDER OF BUSINESS
                The Crossings at Fleming Island CDD
                   Board of Supervisors Minutes
                                                    Thursday, July 22, 2010
                                                    Eagle Harbor Golf Club

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

Board Members Present

Steve Czajkowski, Chairman
Ryan Alderson, Vice Chairman
Alan DiMaio-Leach, Supervisor
Walt Joba, Supervisor
Dave Richard, Supervisor

Staff Present

Rob Bradley, CDD Attorney, Kopelousos & Bradley, P.A.
Dave deNagy, District Manager, Governmt)ll,tal Management S'g~i§,ts,.LLC
Steve Andersen, Operations Manager, Gove~~l1taIManagemen~S'ervices, LLC
Jim Perry, Managing Director, Government<it.NIiiITag\llmeuLServices, LLC
Jim Houston, Eagle Harbor Operations GenerillMaud~'gtfI-l1ill1pton Golf
Jim Proctor, Landscape Maintenance Manager;Ttee Amigo'S
Jim Perry, Governmental M~5fgl<ment Servicesl,'IcLC
Darrin Mossing, Governmefttiir'li.'fil!l!igement Se&i§~s, LLC
Residents              .'.,,;;"                      ...... .
                           .
                                ",:-",,"':C:'""'.    '""""'_'C,'_,,,_   -c",.



I - Can to Order

Chairman g.:iaJj~0~iki;6illct~4 the riie~tiJ,1g to order at 6:00 p.m.
           -                   - ,=::,'0,";:,

II - Pled~~1;lJ.t:AnegianceJ~
                                       }1;~i'



IV - Public Comnijjilf
Scott Sanborn thanlfbd the board for sending a letter to the County and updated the Board on
recent action by the County and Commissioner Davis. It was noted the most important
comment from the county came in a letter to Mr. Sanborn where on the second page of the
letter it was stated, "If the CDD wishes to fund this project given the fact that it appears that
the modification to their pond may have caused the curb to settle and we would certainly work
with them to expedite any permits that might be needed to do that work." On July 13 Ih
Commissioner Wendall Davis visited Shelter Cove to look at the situation in person. He noted
that the County should definitely repair the faulty patch job but that the CDD should be
responsible for damage caused by drainage problems. County Surveyors came by and surveyed
the perimeter of the cul-de-sac.

District Manager deNagy and Steve Andersen updated the Board on discussions with Clay
County Public Works Director Dave Austin regarding the Shelter Cove cul-de-sac issues.

v-   Public Hearing to Consider Resolution 2010-06, Amending Rule 1-15 of the Rules of
the Crossings at Fleming Island CDD, Establishing a Fund for Unforeseen Expenditures
and a Fund for Planned Rehabilitation of Existing Capital Assets
Mr. deNagy advised the board the public notice requirement was met fqB,tge public hearing.
The old Rule 1-15 was defined as a General Fund Reserve Account alJ.gc'ft stated, "The District
shall set up a separate and independent account fund called the gent;nl.l~J;yp.d reserve account. In
preparing its annual budget the District shall create a line item ol)."tlie e~p~Miture portion of its
general fund annual for the general fund reserve account andife,signate'tHey,exact amount of
money if any the District intends to place in a new set acc0Ul"ltduring the c(j1Jl'§e of the fiscal
year. No money shall be expended from general fund resefve account, unless a'zrt3;vote of the
board of supervisors approves the expenditure. If\e expenxliture must bt;i'ror a major
maintenance of capital improvement." In the new rulethe.definitioh was refined for a reserve
fund unforeseen expenses account and a reserve fund capitaf·qjItiay account.

Chairman Czajkowski motioned to openthePubIic HearingflfConsider Resolution 2010-
06 Amending Rule 1-15.                ·····><i.         .
                                               ··"'·,.:·c:·'.,'
Chairman Czajkowski motioned to close the'PIlPlic Hea.,lfig to Consider Resolution 2010-
06 Amending Rule 1-15.... : • . .                    .•.....••... .
                                    7
Supervisor DiMaio-Leacl/.ciruITtiltll,!l.d to appro¥~ Resolution 2010-06 Amending Rule 1-15
of the Rules of the Cr9c!(~i,figs at EXi'ming Island~eJjD, Establishing a Fund for Unforeseen
Expenditures and a'Fti~it;for l}I~I!J:lI!,~ .Reh!,;bilitation of Existing Capital Assets. Vice
Chairman Alderson secoria~l,l.thIVruuff6w"lVtotion passed 5-0.
VI - Update alJ,~cllt~.!;H~sion of"!\§~essment Collections
District Mal).ifgef"·aJ~Na~:;<.ldviseif'lli~,p0ard that GMS is still working on reconciling the lien
book and;.dhcribed the'aSSllssmenWcbllections handout. The board chose to defer this item
until tj:leI!'Hgust 12, 20Io'~grkshofJ. GMS will prepare a summary and bullet point items for
the worksl1QI',                !l~i

VII - consiZ;~fm\l Of.F,~il       Proposed Meeting Schedule
The board discus§~i.!;;,tli~ fiscal year 20 II proposed meeting schedule. The schedule was
amended to not hoJti" meetings on October 14, 2010 and October 28, 2010 but to hold one
meeting on October 21, 2010 instead.

Vice Chairman Alderson motioned to approve the revised Fiscal Year 2011 Proposed
Meeting Schedule. Supervisor DiMaio-Leach seconded the motion. Motion passed 5-0.
VIII - Staff Reports
        A. District Counsel
District Counsel Bradley presented an amendment to the GMS contract, which was previously
approved by the Board. The increase will be $20,000 only for Fiscal Year 2011.

         B. District Manager
               1.     Open Items Update
District Manager deNagy discussed an update on the open items. Discussed the proposed
monthly billing rates for water, wastewater and reclaim water to be effective October 1,2010.
The CCUA Board will have a public hearing on September 20, 2010 a,J'rQ.J.!tthe changes and
then vote on the changes September 21, 2010. The Crossings BoardJD,.f·Supervisors will hold
its public hearing on September 23, 2010. The audit is almost cowp~!.~,and will be provided
to the Board at the August meeting.                               ....... .

         C. District Operations Manager
               1.     Monthly Manager's Report                                                            .....
Steve Andersen discussed the monthly manager's repQJ;j!,

                 2. Brookstone Lot 139 -                             Request for Approval        DiSCU::i:~t~ji~~~r:e:~'s
                    of a 3 ft. Drainage Easement Encroa1\~W.!mt
The Board addressed a CDD easement en6~()a,fJ;ment issue at Bl!Q&~~t6ne Lot 139. The Board
asked the resident to remove the six feet oij:cti~j,h!t;f\qded ontotli~ CDD easement to restore
proper drainage flow in the easement and onl'e tha1!.Wa§;,Aj.)!Up!eted to bring the issue back to
the Board for consideration of a three fooi;;ynq6aclillYe~1ii"of concrete extending from the
resident's pool.

                 3.                 Dis'cri.!;i~~f~£'OPtions A3a.iJ!lble for Repair of Damage to Creekside
                                  ,AQ.fitP,ity C~.~ler          .... .
                                               \:-::;~-,                        :::":,;.-,,-::
                                                   -Y:A~f!~~:~0;!{: ,-"', .'0
        D. Tree1\IIl.i~~sr'
            glj'v:~~~~f~WQ.ltt,t.o theB'i:i!m<;! inJegards to landscape maintenance.
Jim Proctor _"0"0"                          -",,,,,,,,---
                                  "--',"""',c"'~";.2""-




       .;;~~:Hampton ~;~1tI~ont~11~eport for June 2010
Jim Houst~j"ji\discussed the lB!.i;Unpton Golf monthly report for June, 2010. Hampton Golf to add
$48,181 to '~i~,J;iscal Ye<l2011 operating budget for assessments supposed to be levied on
the golf courS!?lt~~!he 20Q~B methodology.
                      ':iT!<':'   ".-ifi>""-
IX - Financial Rep~¥is for June 2010
       A. ApprovIII of Check Registers
The District Manager presented the unaudited financial statements.                                                          The check registers
include the general fund/water sewer fund/golf course and swim/tennis.

Supervisor Richard motioned to approve the check register. Supervisor DiMaio-Leach
seconded the motion. Motion passed 5-0.

X - Supervisors' Requests
District Counsel discussed with the Board about the Lead Lender's desire to have subordinate
debt on the golf bonds removed in some fashion before he will move on in the negotiations to
restructure. The Board was in favor of proposing a small stipend to the subordinate debt
holder, SDH, to have it removed from the terms of the bond. If the SDH is not amendable to
this proposal then the lead lender would be advised the District has done all it can.

XI - Minntes Approval
      A. Approval of Minutes ofthe June 10, 2010 Workshop

Supervisor Richard motioned approval of the June 10, 2010 .~oJ;kshop minutes.
Supervisor DiMaio-Leach seconded the motion. Motion passed 5~!li~'"

       B. Approval of Minutes of the June 24, 2010 M(~eting .

Supervisor Richard motioned approval of the Jun,(J.2"~ 2010 minut'e-$:i"Supervisor
DiMaio-Leach seconded the motion. Motion passed,;;i.O.

XII - Adjournment
Hearing no objections the Chairman adjourned the meetingat;Q:51 p.m.




Secretary / Assistant Secretary                                Chairman

								
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