Finley Woods CDD
November 2025 Financial Package

November 30, 2025

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

Statement of Financial Position As of 11/30/2025

General Fund	Debt Service

Construction

Long Term Debt

Total

	Assets		
Current Assets
General Checking Account	
$35,848.99							
$35,848.99	
Assessments Receivable	112,713.07							112,713.07	
Deposits	660.00							660.00	
Assessment Receivable - Off Roll	37,037.76							37,037.76	
Assessments Receivable		$160,386.77						160,386.77	
Due From Other Funds		14,477.36						14,477.36	
Debt Service Reserve Series 2020		180,100.00						180,100.00	
Revenue Series 2020		23,837.65						23,837.65	
Sinking Fund Series 2020		0.02						0.02	
Acquisition/Construction Series 2020	
			$19,218.39				19,218.39	
Total Current Assets	$186,259.82	$378,801.80		$19,218.39		$0.00		$584,280.01	

Investments									
Amount Available in Debt Service Funds							$203,937.67		$203,937.67	
Amount To Be Provided							2,566,062.33		2,566,062.33	
Total Investments	$0.00		$0.00		$0.00		$2,770,000.00		$2,770,000.00	
Total Assets	$186,259.82		$378,801.80		$19,218.39		$2,770,000.00		$3,354,280.01	

Liabilities and Net Assets

Current Liabilities
Accounts Payable	$17,244.62								$17,244.62	
Due To Other Funds	14,477.36								14,477.36	
Deferred Revenue	112,713.07								112,713.07	
Deferred Revenue - Off Roll	37,037.76								37,037.76	
Deferred Revenue			$160,386.77						160,386.77	
Retainage Payable					$240,694.70				240,694.70	
Total Current Liabilities	$181,472.81		$160,386.77		$240,694.70		$0.00		$582,554.28	

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

Total Liabilities

Net Assets

$181,472.81	$160,386.77

$240,694.70

$2,770,000.00	$3,352,554.28

Net Assets - General Government	$72,443.32								$72,443.32	
Current Year Net Assets - General Government	(69,336.31)								(69,336.31)	
FB - Nonspendable	1,680.00								1,680.00	
Net Assets, Unrestricted			$260,239.71						260,239.71	
Current Year Net Assets, Unrestricted			(41,824.68)						(41,824.68)	
Net Assets, Unrestricted					($310,556.13)				(310,556.13)	
Current Year Net Assets, Unrestricted					1,279.82				1,279.82	
Net Assets - General Government					87,800.00				87,800.00	
Total Net Assets	$4,787.01		$218,415.03		($221,476.31)		$0.00		$1,725.73	
										
Total Liabilities and Net Assets	$186,259.82		$378,801.80		$19,218.39		$2,770,000.00		$3,354,280.01	

General Fund		Debt Service		Construction		Long Term Debt		Total	

$10,174.09								
$10,174.09	
		$14,477.36						14,477.36	
		(1,217.20)						(1,217.20)	
				$1,217.20				1,217.20	
$10,174.09		$13,260.16		$1,217.20		$0.00		$24,651.45	

$3,014.00								
$3,014.00	
1,679.68								1,679.68	
4,166.66								4,166.66	
7,500.00								7,500.00	
1.48								1.48	
156.98								156.98	
55,000.00								55,000.00	
290.00								290.00	
175.00								175.00	
171.12								171.12	
3,685.00								3,685.00	
500.00								500.00	
3,600.00								3,600.00	
		$55,962.50						55,962.50	
$79,939.92		$55,962.50		$0.00		$0.00		$135,902.42	

$429.52								
$429.52	
		$877.66						877.66	
				$62.62				62.62	
$429.52		$877.66		$62.62		$0.00		$1,369.80	
($69,336.31)		($41,824.68)		$1,279.82		$0.00		($109,881.17)	
$74,123.32		$260,239.71		($222,756.13)		$0.00		$111,606.90	

$4,787.01		
$218,415.03		
($221,476.31)		
$0.00		
$1,725.73	

Revenues
On-Roll Assessments On-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

Expenses
D&O Insurance Trustee Services Management
Assessment Administration Postage & Shipping
Legal Advertising Contingency
Web Site Maintenance Dues, Licenses, and Fees Irrigation
General Insurance Other Insurance
Landscaping Maintenance & Material 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

Statement of Activities As of 11/30/2025

Finley Woods CDD
Budget to Actual
For The Month Ending 11/30/2025

Year To Date
FY2026

	Actual			Budget			Variance	Adopted Budget	Perecentage	

$	

10,174.09		

$

$

$

$

$	

20,481.20		

$

$

$

$

$		

(10,307.11)	

$ 122,887.24	

8.28%	
	-			6,172.96				(6,172.96)	37,037.76	0.00%	
	-			12,000.00				(12,000.00)	72,000.00	0.00%	
$	10,174.09			38,654.16				(28,480.07)	$ 231,925.00	4.39%	

$	
-			
200.00				
(200.00)	
$	1,200.00	
0.00%	
	3,014.00			533.34				2,480.66	3,200.00	94.19%	
	500.00			83.34				416.66	500.00	100.00%	
	1,679.68			733.34				946.34	4,400.00	38.17%	
	4,166.66			4,166.66				-	25,000.00	16.67%	
	-			1,666.66				(1,666.66)	10,000.00	0.00%	
	-			833.34				(833.34)	5,000.00	0.00%	
	-			4,166.66				(4,166.66)	25,000.00	0.00%	
	7,500.00			1,250.00				6,250.00	7,500.00	100.00%	
	-			41.66				(41.66)	250.00	0.00%	
	-			629.16				(629.16)	3,775.00	0.00%	
	-			4.16				(4.16)	25.00	0.00%	
	1.48			41.66				(40.18)	250.00	0.59%	
	-			37.50				(37.50)	225.00	0.00%	
	156.98			666.66				(509.68)	4,000.00	3.92%	
	-			166.66				(166.66)	1,000.00	0.00%	
	55,000.00			-				55,000.00	-	-	
	-			8.34				(8.34)	50.00	0.00%	
	290.00			490.00				(200.00)	2,940.00	9.86%	
	175.00			41.68				133.32	250.00	70.00%	
$	72,483.80			15,760.82				56,722.98	$	94,565.00	76.65%	

$	
171.12			
1,666.66				
(1,495.54)	
$	10,000.00	
1.71%	
	3,685.00			653.34				3,031.66	3,920.00	94.01%	
	-			833.34				(833.34)	5,000.00	0.00%	
	3,600.00			6,840.00				(3,240.00)	41,040.00	8.77%	
	-			12,000.00				(12,000.00)	72,000.00	0.00%	
	-			900.00				(900.00)	5,400.00	0.00%	
  $		7,456.12		  $		22,893.34		 $			(15,437.22)		$137,360.00		5.43%	
$	79,939.92		$	38,654.16		$		41,285.76	$231,925.00		
$	(69,765.83)		$	-		$		(69,765.83)	$0.00		

$	
429.52		
$	
-		
$		
429.52	
$	-		

Revenues
On-Roll Assessments Off-Roll Assessments Developer Contributions
Net Revenues
General & Administrative Expenses
Supervisor Fees D&O Insurance Other Insurance Trustee Services Management Engineering Disclosure District Counsel
Assessment Administration Reamortization Schedule Audit
Tax Preparation Postage & Shipping Copies
Legal Advertising Miscellaneous Contingency 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)	$	429.52		$	-	$	429.52		$	-	
Net Income (Loss)	$	(69,336.31)		 
$	-	$	(69,336.31)		$	-