Finley Woods CDD
January 2026 Financial Package

January 31, 2026

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

Statement of Financial Position As of 1/31/2026

General Fund	Debt Service	Construction	Long Term Debt	Total

	Assets		
Current Assets
General Checking Account	
$146,412.83							
$146,412.83	
Assessments Receivable	16,084.86							16,084.86	
Assessment Receivable - Off Roll	37,037.76							37,037.76	
Deposits	660.00							660.00	
Assessments Receivable		$23,030.49						23,030.49	
Due From Other Funds		14,477.36						14,477.36	
Debt Service Reserve Series 2020		180,100.00						180,100.00	
Revenue Series 2020		161,562.14						161,562.14	
Sinking Fund Series 2020		0.02						0.02	
Acquisition/Construction Series 2020	
			$20,439.27				20,439.27	
Total Current Assets	$200,195.45	$379,170.01		$20,439.27		$0.00		$599,804.73	

Investments									
Amount Available in Debt Service Funds							$341,662.16		$341,662.16	
Amount To Be Provided							2,428,337.84		2,428,337.84	
Total Investments	$0.00		$0.00		$0.00		$2,770,000.00		$2,770,000.00	
Total Assets	$200,195.45		$379,170.01		$20,439.27		$2,770,000.00		$3,369,804.73	

Liabilities and Net Assets

Current Liabilities
Accounts Payable	$5,328.33								$5,328.33	
Due To Other Funds	14,477.36								14,477.36	
Deferred Revenue	16,084.86								16,084.86	
Deferred Revenue - Off Roll	37,037.76								37,037.76	
Deferred Revenue			$23,030.49						23,030.49	
Retainage Payable					$240,694.70				240,694.70	
Total Current Liabilities	$72,928.31		$23,030.49		$240,694.70		$0.00		$336,653.50	

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

$72,928.31	$23,030.49	$240,694.70	$2,770,000.00	$3,106,653.50

FB - Nonspendable	$1,680.00								$1,680.00	
Net Assets - General Government	72,443.32								72,443.32	
Current Year Net Assets - General Government	53,143.82								53,143.82	
Net Assets, Unrestricted			$260,239.71						260,239.71	
Current Year Net Assets, Unrestricted			95,899.81						95,899.81	
Net Assets, Unrestricted					($310,556.13)				(310,556.13)	
Current Year Net Assets, Unrestricted					2,500.70				2,500.70	
Net Assets - General Government					87,800.00				87,800.00	
Total Net Assets	$127,267.14		$356,139.52		($220,255.43)		$0.00		$263,151.23	
										
Total Liabilities and Net Assets	$200,195.45		$379,170.01		$20,439.27		$2,770,000.00		$3,369,804.73	

Statement of Activities As of 1/31/2026

General Fund	Debt Service	Construction	Long Term Debt	Total

Revenues

On-Roll Assessments	$106,702.30								$106,702.30	
Other Income & Other Financing Sources	2.93								2.93	
On-Roll Assessments			$151,833.64						151,833.64	
Inter-Fund Group Transfers In			(2,318.92)						(2,318.92)	
Inter-Fund Transfers In					$2,318.92				2,318.92	
Total Revenues	$106,705.23		$149,514.72		$2,318.92		$0.00		$258,538.87	

Expenses

D&O Insurance	$3,014.00								$3,014.00	
Trustee Services	1,679.68								1,679.68	
Management	8,333.32								8,333.32	
Engineering	1,025.00								1,025.00	
Disclosure Agent	1,250.00								1,250.00	
District Counsel	4,700.00								4,700.00	
Assessment Administration	7,500.00								7,500.00	
Postage & Shipping	1.48								1.48	
Legal Advertising	490.62								490.62	
Contingency	6,013.98								6,013.98	
Web Site Maintenance	880.00								880.00	
Dues, Licenses, and Fees	175.00								175.00	
Irrigation	1,372.53								1,372.53	
General Insurance	3,685.00								3,685.00	
Other Insurance	500.00								500.00	
Landscaping Maintenance & Material	9,800.00								9,800.00	
Reserves	4,500.00								4,500.00	
Interest Payments -Series 2020			$55,962.50						55,962.50	
Total Expenses	$54,920.61		$55,962.50		$0.00		$0.00		$110,883.11	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$1,359.20								$1,359.20	
Interest Income			$2,347.59						2,347.59	
Interest Income					$181.78				181.78	
Total Other Revenues (Expenses) & Gains (Losses)	$1,359.20		$2,347.59		$181.78		$0.00		$3,888.57	
Change In Net Assets	$53,143.82		$95,899.81		$2,500.70		$0.00		$151,544.33	
Net Assets At Beginning Of Year	$74,123.32		$260,239.71		($222,756.13)		$0.00		$111,606.90	

Net Assets At End Of Year	
$127,267.14		
$356,139.52		
($220,255.43)		
$0.00		
$263,151.23	

Budget to Actual
For The Month Ending 1/31/2026

Year To Date

Actual	Budget	Variance

FY2026
Adopted Budget

Percentage

Revenues

On-Roll Assessments	$	106,702.30		$	40,962.40		$	65,739.90		$ 122,887.24		86.83%	
Off-Roll Assessments	-		12,345.92		(12,345.92)		37,037.76		0.00%	
Developer Contributions	-		24,000.00		(24,000.00)		72,000.00		0.00%	
Other Income & Other Financing Sources	2.93		-		2.93		-		-	
Net Revenues	$	106,705.23		$	77,308.32		$	29,396.91		$ 231,925.00		46.01%	

General & Administrative Expenses

Supervisor Fees	$	-		$	400.00		$	(400.00)		$	1,200.00		0.00%	
D&O Insurance	3,014.00		1,066.68		1,947.32		3,200.00		94.19%	
Other Insurance	500.00		166.72		333.28		500.00		100.00%	
Trustee Services	1,679.68		1,466.68		213.00		4,400.00		38.17%	
Management	8,333.32		8,333.32		-		25,000.00		33.33%	
Engineering	1,025.00		3,333.32		(2,308.32)		10,000.00		10.25%	
Disclosure Agent	1,250.00		1,666.68		(416.68)		5,000.00		25.00%	
District Counsel	4,700.00		8,333.32		(3,633.32)		25,000.00		18.80%	
Assessment Administration	7,500.00		2,500.00		5,000.00		7,500.00		100.00%	
Reamortization Schedule	-		83.32		(83.32)		250.00		0.00%	
Audit	-		1,258.32		(1,258.32)		3,775.00		0.00%	
Tax Preparation	-		8.32		(8.32)		25.00		0.00%	
Postage & Shipping	1.48		83.32		(81.84)		250.00		0.59%	
Copies	-		75.00		(75.00)		225.00		0.00%	
Legal Advertising	490.62		1,333.32		(842.70)		4,000.00		12.27%	
Miscellaneous	-		333.32		(333.32)		1,000.00		0.00%	
Contingency	6,013.98		-		6,013.98		-		0.00%	
Office Supplies	-		16.68		(16.68)		50.00		-	
Web Site Maintenance	880.00		980.00		(100.00)		2,940.00		29.93%	
Dues, Licenses, and Fees	175.00		83.32		91.68		250.00		70.00%	
Total General & Administrative Expenses	$	35,563.08		$	31,521.64		$	4,041.44		$	94,565.00		37.61%	

Maintenance Expenses

Irrigation	$	1,372.53		$	3,333.32		$	(1,960.79)		$	10,000.00		13.73%	
General Insurance	3,685.00		1,306.68		2,378.32		3,920.00		94.01%	
General Repair & Maintenance	-		1,666.68		(1,666.68)		5,000.00		0.00%	
Landscaping Maintenance & Material	9,800.00		13,680.00		(3,880.00)		41,040.00		23.88%	
Landscape Maintenance - Phase 3	-		24,000.00		(24,000.00)		72,000.00		0.00%	
Reserves	4,500.00		1,800.00		2,700.00		5,400.00		83.33%	
Total Maintenance Expenses	$	19,357.53		$	45,786.68		$	(26,429.15)		$ 137,360.00		14.09%	
Total Expenses	$	54,920.61		$	77,308.32		$	(22,387.71)		$ 231,925.00		23.68%	

Income (Loss) from Operations	
$	51,784.62		
$	-		
$	51,784.62		
$	-			

Other Income (Expense)

Interest Income	$	1,359.20		$	-	$	1,359.20		$	-	
Total Other Income (Expense)	$	1,359.20			
$	-	$	1,359.20		$	-	
Net Income (Loss)	$	53,143.82			
$	-	$	53,143.82		$	-