Finley Woods CDD
February 2026 Financial Package

February 28, 2026

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

	Finley Woods CDD	
	Statement of Financial Position	
	As of 2/28/2026	
	
General Fund	
Debt Service	
Construction	
Long Term Debt	
Total	
	
Assets	
Current Assets		
General Checking Account	$132,726.72				$132,726.72	
Assessments Receivable	13,960.44				13,960.44	
Assessments Receivable - Off Roll	37,037.76				37,037.76	
Deposits	660.00				660.00	
Assessments Receivable		$20,007.52			20,007.52	
Debt Service Reserve Series 2020		180,100.00			180,100.00	
Revenue Series 2020		179,526.93			179,526.93	
Sinking Fund Series 2020		0.02			0.02	
Acquisition/Construction Series 2020	
	
	$21,034.65	
	21,034.65	
Total Current Assets	$184,384.92	$379,634.47	
$21,034.65	$0.00	
$585,054.04	

Investments		
Amount Available in Debt Service Funds				$359,626.95	$359,626.95	
Amount To Be Provided	

	2,410,373.05	2,410,373.05	
Total Investments	$0.00	$0.00	$0.00	
$2,770,000.00	
$2,770,000.00	
Total Assets	
$184,384.92	
$379,634.47	
$21,034.65	
$2,770,000.00	
$3,355,054.04	

Liabilities and Net Assets	
Current Liabilities		
Deferred Revenue	$13,960.44				$13,960.44	
Deferred Revenue - Off Roll	37,037.76				37,037.76	
Deferred Revenue		$20,007.52			20,007.52	
Retainage Payable	
	
	$240,694.70	
	240,694.70	
Total Current Liabilities	$50,998.20	$20,007.52	
$240,694.70	$0.00	
$311,700.42	

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	
$50,998.20	
$20,007.52	
$240,694.70	
$2,770,000.00	
$3,081,700.42	

Net Assets	    	
FB - Nonspendable	$1,680.00				$1,680.00	
Net Assets - General Government	72,443.32				72,443.32	
Current Year Net Assets - General Government	59,263.40				59,263.40	
Net Assets, Unrestricted		$260,239.71			260,239.71	
Current Year Net Assets, Unrestricted		99,387.24			99,387.24	
Net Assets, Unrestricted			($310,556.13)		(310,556.13)	
Current Year Net Assets, Unrestricted			3,096.08		3,096.08	
Net Assets - General Government	
	
	87,800.00	
	87,800.00	
Total Net Assets	$133,386.72	$359,626.95	
($219,660.05)	$0.00	
$273,353.62	

    	
Total Liabilities and Net Assets	$184,384.92	$379,634.47	$21,034.65	$2,770,000.00	$3,355,054.04	

Finley Woods CDD Statement of Activities As of 2/28/2026

General Fund	Debt Service		

Construction		

Long Term Debt		

Total	

$108,826.72
5.18

$108,831.90		

$154,856.61 (2,853.83)

$152,002.78		

$2,853.83
$2,853.83		

$0.00		
$108,826.72
5.18
154,856.61
(2,853.83)
2,853.83
$263,688.51	

$3,014.00 1,679.68
10,416.65
1,025.00
1,250.00
4,812.00
7,500.00
1.48
490.62
1,025.00
175.00
1,372.53
3,685.00
500.00
9,800.00
4,500.00

$51,246.96		

$55,962.50
$55,962.50		

$0.00		

$0.00		
$3,014.00 1,679.68
10,416.65
1,025.00
1,250.00
4,812.00
7,500.00
1.48
490.62
1,025.00
175.00
1,372.53
3,685.00
500.00
9,800.00
4,500.00
55,962.50
$107,209.46	

$1,678.46

$1,678.46

$59,263.40		

$3,346.96

$3,346.96

$99,387.24		

$242.25
$242.25

$3,096.08		

$0.00

$0.00		
$1,678.46 3,346.96
242.25
$5,267.67

$161,746.72	
$74,123.32		$260,239.71		($222,756.13)		$0.00		$111,606.90	

$133,386.72		
$359,626.95		
($219,660.05)		
$0.00		
$273,353.62	

Revenues
On-Roll Assessments
Other Income & Other Financing Sources On-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

Expenses
D&O Insurance Trustee Services Management Engineering Disclosure Agent District Counsel
Assessment Administration Postage & Shipping
Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees Irrigation
General Insurance Other Insurance
Landscaping Maintenance & Material Reserves
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

Finley Woods CDD
Budget to Actual
For The Month Ending 2/28/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments	$	108,826.72	$	51,203.02	$	57,623.70		$ 122,887.24		88.56%	
Off-Roll Assessments	-	15,432.40	(15,432.40)		37,037.76		0.00%	
Developer Contributions	-	30,000.00	(30,000.00)		72,000.00		0.00%	
Other Income & Other Financing Sources	5.18	-	5.18		-		-	
Net Revenues			$	12,196.48		$ 231,925.00		46.93%	

General & Administrative Expenses
Supervisor Fees D&O Insurance Other Insurance Trustee Services Management Engineering Disclosure Agent 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)

Net Income (Loss)

$	(500.00)	$	1,200.00	0.00%

$	108,831.90	$	96,635.42	

$	
-	
$	500.00	
	3,014.00	1,333.33	
	500.00	208.33	
	1,679.68	1,833.33	
	10,416.65	10,416.67	
	1,025.00	4,166.67	
	1,250.00	2,083.33	
	4,812.00	10,416.67	
	7,500.00	3,125.00	
	-	104.17	
	-	1,572.92	
	-	10.42	
	1.48	104.17	
	-	93.75	
	490.62	1,666.67	
	-	416.67	
	-	-	
	-	20.83	
	1,025.00	1,225.00	
	175.00	104.17	
$	31,889.43	$	39,402.08	

$	
1,372.53	
$	4,166.67	
	3,685.00	1,633.33	
	-	2,083.33	
	9,800.00	17,100.00	
	-	30,000.00	
	4,500.00	2,250.00	
$	19,357.53	$	57,233.33	
$	51,246.96	$	96,635.42	

$	
57,584.94	
$	-	

$	
1,678.46	
$	-	
$	1,678.46	$	-	
$	59,263.40	$	-	

1,680.67	3,200.00	94.19%
291.67	500.00	100.00%
(153.65)	4,400.00	38.17%
(0.02)	25,000.00	41.67%
(3,141.67)	10,000.00	10.25%
(833.33)	5,000.00	25.00%
(5,604.67)	25,000.00	19.25%
4,375.00	7,500.00	100.00%
(104.17)	250.00	0.00%
(1,572.92)	3,775.00	0.00%
(10.42)	25.00	0.00%
(102.69)	250.00	0.59%
(93.75)	225.00	0.00%
(1,176.05)	4,000.00	12.27%
(416.67)	1,000.00	0.00%
-	-	0.00%
(20.83)	50.00	-
(200.00)	2,940.00	34.86%
70.83	250.00	70.00%

$	(7,512.65)	$	94,565.00	33.72%

$	(2,794.14)	$	10,000.00	13.73%
2,051.67	3,920.00	94.01%
(2,083.33)	5,000.00	0.00%
(7,300.00)	41,040.00	23.88%
(30,000.00)	72,000.00	0.00%
2,250.00	5,400.00	83.33%

$	(37,875.80)	$ 137,360.00	14.09%

$	(45,388.46)	$ 231,925.00	22.10%
	 	
$	57,584.94	$	-

$	1,678.46	$	-

$	1,678.46	$	-

$	59,263.40	$	-