Finley Woods CDD
October 2025 Financial Package

October 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 10/31/2025	
	
General Fund	
Debt Service	

Assets	
Current Assets		
General Checking Account	$68,825.34	
Deposits	660.00	
Assessment Receivable - Off Roll	37,037.76	
Interest Receivable	$877.66	
Debt Service Reserve Series 2020	180,100.00	
Revenue Series 2020	79,531.32	
Sinking Fund Series 2020	0.02	
Interest Receivable		
Acquisition/Construction Series 2020		
Total Current Assets	$106,523.10	$260,509.00	

Investments		
Amount Available in Debt Service Funds		
Amount To Be Provided		
Total Investments	$0.00	$0.00	
Total Assets	$106,523.10	$260,509.00	

Liabilities and Net Assets	
Current Liabilities		
Accounts Payable	$8,217.02	
Deferred Revenue - Off Roll	37,037.76	
Retainage Payable		
Total Current Liabilities	$45,254.78	$0.00	

Long Term Liabilities		
Revenue Bonds Payable - Long-Term		
Total Long Term Liabilities	$0.00	$0.00	
Total Liabilities	$45,254.78	$0.00	

Net Assets		
Net Assets - General Government	$72,443.32	
Current Year Net Assets - General Government	(12,855.00)	
FB - Nonspendable	1,680.00	
Net Assets, Unrestricted	$260,239.71	
Current Year Net Assets, Unrestricted	269.29	
Net Assets, Unrestricted		
Current Year Net Assets, Unrestricted		
Net Assets - General Government		
Total Net Assets	$61,268.32	$260,509.00	
		
Total Liabilities and Net Assets	$106,523.10	$260,509.00	

				$68,825.34	
				660.00	
				37,037.76	
				877.66	
				180,100.00	
				79,531.32	
				0.02	
$62.62				62.62	
18,546.94				18,546.94	
$18,609.56		$0.00		$385,641.66	

$259,631.34		

$259,631.34	
		2,510,368.66		2,510,368.66	
$0.00		$2,770,000.00		$2,770,000.00	
$18,609.56		$2,770,000.00		$3,155,641.66	

$8,217.02	
				37,037.76	
$240,694.70				240,694.70	
$240,694.70		$0.00		$285,949.48	

$2,770,000.00		

$2,770,000.00	
$0.00		$2,770,000.00		$2,770,000.00	
$240,694.70		$2,770,000.00		$3,055,949.48	

$72,443.32	
				(12,855.00)	
				1,680.00	
				260,239.71	
				269.29	
($310,556.13)				(310,556.13)	
670.99				670.99	
87,800.00				87,800.00	
($222,085.14)		$0.00		$99,692.18	
					
$18,609.56		$2,770,000.00		$3,155,641.66	

Construction	Long Term Debt	Total

Statement of Activities As of 10/31/2025

General Fund	Debt Service

Construction

Long Term Debt	Total

Revenues

Inter-Fund Group Transfers In	($608.37)		($608.37)	
Inter-Fund Transfers In		$608.37	608.37	

$0.00		($608.37)		$608.37		$0.00		$0.00	

$3,014.00								
$3,014.00	
1,679.68								1,679.68	
2,083.33								2,083.33	
145.00								145.00	
175.00								175.00	
3,685.00								3,685.00	
500.00								500.00	
1,800.00								1,800.00	
$13,082.01		$0.00		$0.00		$0.00		$13,082.01	

$227.01								
$227.01	
		$877.66						877.66	
				$62.62				62.62	
$227.01		$877.66		$62.62		$0.00		$1,167.29	
($12,855.00)		$269.29		$670.99		$0.00		($11,914.72)	
$74,123.32		$260,239.71		($222,756.13)		$0.00		$111,606.90	

$61,268.32		
$260,509.00		
($222,085.14)		
$0.00		
$99,692.18	

Total Revenues

Expenses
D&O Insurance Trustee Services Management
Web Site Maintenance Dues, Licenses, and Fees General Insurance
Other Insurance
Landscaping Maintenance & Material 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

Budget to Actual
For The Month Ending 10/31/2025

Year To Date
FY2026

	Actual			Budget			Variance	Adopted Budget	Percentage	

$	

-		

$

$

$

$	

10,240.60		

$		

(10,240.60)	

$ 122,887.24	

0.00%	
	-			3,086.48				(3,086.48)	37,037.76	0.00%	
	-			6,000.00				(6,000.00)	72,000.00	0.00%	
$	-			19,327.08		$		(19,327.08)	$ 231,925.00	0.00%	

$	
-			
100.00		
$		
(100.00)	
$	1,200.00	
0.00%	
	3,014.00			266.67				2,747.33	3,200.00	94.19%	
	500.00			41.67				458.33	500.00	100.00%	
	1,679.68			366.67				1,313.01	4,400.00	38.17%	
	2,083.33			2,083.33				-	25,000.00	8.33%	
	-			833.33				(833.33)	10,000.00	0.00%	
	-			416.67				(416.67)	5,000.00	0.00%	
	-			2,083.33				(2,083.33)	25,000.00	0.00%	
	-			625.00				(625.00)	7,500.00	0.00%	
	-			20.83				(20.83)	250.00	0.00%	
	-			314.58				(314.58)	3,775.00	0.00%	
	-			2.08				(2.08)	25.00	0.00%	
	-			20.83				(20.83)	250.00	0.00%	
	-			18.75				(18.75)	225.00	0.00%	
	-			333.33				(333.33)	4,000.00	0.00%	
	-			83.33				(83.33)	1,000.00	0.00%	
	-			4.17				(4.17)	50.00	0.00%	
	145.00			245.00				(100.00)	2,940.00	4.93%	
	175.00			20.83				154.17	250.00	70.00%	
$	7,597.01			7,880.40		$		(283.39)	$  94,565.00	8.03%	

$	

-		

$	

833.33		

$		

(833.33)	

$  10,000.00	

0.00%	
	3,685.00			326.68				3,358.32	3,920.00	94.01%	
	-			416.67				(416.67)	5,000.00	0.00%	
	1,800.00			3,420.00				(1,620.00)	41,040.00	4.39%	
	-			6,000.00				(6,000.00)	72,000.00	0.00%	
	-			450.00				(450.00)	5,400.00	0.00%	
$	5,485.00		$	11,446.68		$		(5,961.68)	$ 137,360.00	3.99%	
 $		13,082.01		 $		19,327.08		 $			(6,245.07)	  $ 231,925.00		5.64%	
$	(13,082.01)		$	-		$		(13,082.01)	$	-		

$	
227.01		
$	
-		
$		
227.01	
$	-		

Revenues
On-Roll Assessments Off-Roll Assessments
Developer Contributions - Phase 3

Net Revenues

General & Administrative Expenses
Supervisor Fees D&O Insurance Additional Insurance Trustee Services Management Engineering Disclosure
District Counsel Assessment Administration Reamortization Schedule Audit
Tax Preparation Postage & Shipping Copies
Legal Advertising Miscellaneous Office Supplies
Web Site Maintenance Dues, Licenses, and Fees
Total General & Administrative Expenses

Maintenance Expenses
Irrigation
General Insurance
General Repair & Maintenance Landscaping Maintenance & Material Landscape Maintenance - Phase 3 Reserves
Total Maintenance Expenses Total Expenses
Income (Loss) from Operations

Other Income (Expense)
Interest Income

Total Other Income (Expense)	$	227.01		$	-	$	227.01		$	-	
Net Income (Loss)	$	(12,855.00)		 
$	-	$	(12,855.00)		$	-