Finley Woods CDD
August 2025 Financial Package

August 31, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

	Finley Woods CDD			
Statement of Financial Position	
	As of 8/31/2025			
	
General Fund	
Debt Service		
Construction	
Long Term Debt	
	
Assets			
Current Assets				
General Checking Account	$82,606.59			
Prepaid Expenses	1,679.68			
Debt Service Reserve Series 2020	$180,100.00			
Revenue Series 2020	78,979.15			
Sinking Fund Series 2020	0.02			
Acquisition/Construction Series 2020			$17,167.77	
Total Current Assets	$84,286.27	$259,079.17		$17,167.77	$0.00	

Investments				
Amount Available in Debt Service Funds			$259,079.17	
Amount To Be Provided			2,510,920.83	
Total Investments	$0.00	$0.00		$0.00	$2,770,000.00	
Total Assets	$84,286.27	$259,079.17		$17,167.77	$2,770,000.00	

Liabilities and Net Assets			
Current Liabilities				
Retainage Payable			$240,694.70	
Total Current Liabilities	$0.00	$0.00		$240,694.70	$0.00	

Long Term Liabilities				
Revenue Bonds Payable - Long-Term			$2,770,000.00	
Total Long Term Liabilities	$0.00	$0.00		$0.00	$2,770,000.00	
Total Liabilities	$0.00	$0.00		$240,694.70	$2,770,000.00	

Net Assets				
Net Assets - General Government	$37,529.70			
Current Year Net Assets - General Govt	45,076.57			
FB - Nonspendable	1,680.00			
Net Assets, Unrestricted	$256,297.66			
Current Year Net Assets, Unrestricted	2,781.51			
Net Assets, Unrestricted			($319,059.72)	
Current Year Net Assets, Unrestricted			7,732.79	
Net Assets - General Government			87,800.00	
Total Net Assets	$84,286.27	$259,079.17		($223,526.93)	$0.00	
				
Total Liabilities and Net Assets	$84,286.27	$259,079.17		$17,167.77	$2,770,000.00	

Total

$82,606.59 1,679.68
180,100.00
78,979.15
0.02
17,167.77

$360,533.21

$259,079.17 2,510,920.83
$2,770,000.00

$3,130,533.21

$240,694.70

$240,694.70

$2,770,000.00

$2,770,000.00

$3,010,694.70

$37,529.70 45,076.57
1,680.00
256,297.66
2,781.51
(319,059.72)
7,732.79
87,800.00

$119,838.51

$3,130,533.21

Statement of Activities As of 8/31/2025

General Fund	Debt Service	Construction	Long Term Debt	Total

Revenues

On-Roll Assessments	$53,586.26			$53,586.26	
Off-Roll Assessments	48,648.71			48,648.71	
On-Roll Assessments		$178,534.20		178,534.20	
Inter-Fund Group Transfers In		(7,253.65)		(7,253.65)	
Inter-Fund Transfers In			$7,253.65	7,253.65	

Total Revenues

Expenses

Supervisor Fees D&O Insurance Trustee Services Management Engineering Disclosure Agent District Counsel
Assessment Administration Audit
Postage & Shipping Legal Advertising Miscellaneous
Web Site Maintenance Dues, Licenses, and Fees General Insurance
Principal Payment - Series 2020 Interest Payments -Series 2020

Total Expenses

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets

Net Assets At Beginning Of Year

Net Assets At End Of Year

$102,234.97		$171,280.55		$7,253.65		$0.00	

$200.00							
2,843.00							
4,031.25							
20,625.00							
290.00							
3,750.00							
8,103.50							
7,500.00							
3,630.00							
75.87							
2,764.52							
75.00							
2,385.00							
175.00							
3,476.00							
		$65,000.00					
		113,972.50					
$59,924.14		$178,972.50		$0.00		$0.00	

$2,765.74		

$10,473.46		

$479.14			
$2,765.74		$10,473.46		$479.14		$0.00	
$45,076.57		$2,781.51		$7,732.79		$0.00	

$39,209.70		
$256,297.66		
($231,259.72)		
$0.00	

$84,286.27		

$259,079.17		

($223,526.93)		

$0.00	

$280,769.17

$200.00 2,843.00
4,031.25
20,625.00
290.00
3,750.00
8,103.50
7,500.00
3,630.00
75.87
2,764.52
75.00
2,385.00
175.00
3,476.00
65,000.00
113,972.50

$238,896.64

$2,765.74 10,473.46
479.14

$13,718.34

$55,590.87

$64,247.64

$119,838.51

Budget to Actual
For TheMonth Ending 8/31/2025

Year To Date
FY2025

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments	$	53,586.26	$	48,705.69	$	4,880.57		$	53,133.50		100.85%	
Off-Roll Assessments	48,648.71	32,738.64	15,910.07		35,714.90		136.21%	
Developer Contributions	-	53,397.30	(53,397.30)		58,251.60		0.00%	
Net Revenues			$	(32,606.66)		$ 147,100.00		69.50%	

General & Administrative Expenses
Supervisor Fees D&O Insurance Trustee Services Management Engineering Disclosure Agent District Counsel
Assessment Administration Reamortization Schedule Audit
Postage & Shipping Copies
Legal Advertising Miscellaneous Office Supplies
Web Site Maintenance Dues, Licenses, and Fees
Total General & Administrative Expenses
Maintenancee Expenses
Irrigation
General Insurance
General Repair & Maintenance Landscaping Maintenance & Material Reserves
Total Maintenance Expenses Total Expenses
Income (Loss) from Operations

Other Income (Expense)
Interest Income
Total Other Income (Expense)
Net Income (Loss)

$	(900.00)	$	1,200.00	16.67%

$	102,234.97	$	134,841.63	

$	
200.00	
$	1,100.00	
	2,843.00	2,933.37	
	4,031.25	4,033.37	
	20,625.00	20,625.00	
	290.00	9,166.63	
	3,750.00	4,583.37	
	8,103.50	22,916.63	
	7,500.00	6,875.00	
	-	229.13	
	3,630.00	3,327.50	
	75.87	229.13	
	-	229.13	
	2,764.52	3,666.63	
	75.00	1,375.00	
	-	45.87	
	2,385.00	2,585.00	
	175.00	229.13	
$	56,448.14	$	84,149.89	

$	
-	
$	9,166.63	
	3,476.00	3,483.37	
	-	6,416.63	
	-	24,062.50	
	-	7,562.61	
$	3,476.00	$	50,691.74	
 $		59,924.14	 $	134,841.63	
$	42,310.83	$	-	

$	
2,765.74	
$	-	
$	2,765.74	$	-	
$	45,076.57	$	-	

(90.37)	3,200.00	88.84%
(2.12)	4,400.00	91.62%
-	22,500.00	91.67%
(8,876.63)	10,000.00	2.90%
(833.37)	5,000.00	75.00%
(14,813.13)	25,000.00	32.41%
625.00	7,500.00	100.00%
(229.13)	250.00	0.00%
302.50	3,630.00	100.00%
(153.26)	250.00	30.35%
(229.13)	250.00	0.00%
(902.11)	4,000.00	69.11%
(1,300.00)	1,500.00	5.00%
(45.87)	50.00	0.00%
(200.00)	2,820.00	84.57%
(54.13)	250.00	70.00%

$	(27,701.75)	$	91,800.00	61.49%

$	(9,166.63)	$	10,000.00	0.00%
(7.37)	3,800.00	91.47%
(6,416.63)	7,000.00	0.00%
(24,062.50)	26,250.00	0.00%
(7,562.61)	8,250.00	0.00%

$	(47,215.74)	$	55,300.00	6.29%

 $	(74,917.49)	 $ 147,100.00 	40.74%

$	42,310.83	$	-

$	2,765.74	$	-

$	2,765.74	$	-

$	45,076.57	$	-