Finley Woods CDD
April 2026 Financial Package

April 30, 2026

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

	Finley Woods CDD	
	Statement of Financial Position	
	As of 4/30/2026	
	
General Fund	
Debt Service	
Construction	
	
Assets	
Current Assets		
General Checking Account	$105,721.23	
Assessments Receivable	12,047.60	
Assessments Receivable - Off Roll	37,037.76	
Prepaid Expenses	1,679.68	
Deposits	660.00	
Assessments Receivable	$17,285.61	
Debt Service Reserve Series 2020	180,100.00	
Revenue Series 2020	183,254.87	
Sinking Fund Series 2020	0.02	
Acquisition/Construction Series 2020	$22,172.76	
Total Current Assets	$157,146.27	$380,640.50	$22,172.76	

Investments		
Amount Available in Debt Service Funds		
Amount To Be Provided		
Total Investments	$0.00	$0.00	$0.00	
Total Assets	$157,146.27	$380,640.50	$22,172.76	

Liabilities and Net Assets	
Current Liabilities		
Accounts Payable	$3,351.51	
Deferred Revenue	12,047.60	
Deferred Revenue - Off Roll	37,037.76	
Deferred Revenue	$17,285.61	
Retainage Payable	$240,694.70	
Total Current Liabilities	$52,436.87	$17,285.61	$240,694.70	

Long Term Liabilities		
Revenue Bonds Payable - Long-Term		
Total Long Term Liabilities	$0.00	$0.00	$0.00	
Total Liabilities	$52,436.87	$17,285.61	$240,694.70	

Net Assets		
FB - Nonspendable	$1,680.00	
Net Assets - General Government	72,443.32	
Current Year Net Assets - General Government	30,586.08	
Net Assets, Unrestricted	$260,239.71	
Current Year Net Assets, Unrestricted	103,115.18	
Net Assets, Unrestricted	($310,556.13)	
Current Year Net Assets, Unrestricted	4,234.19	
Net Assets - General Government	87,800.00	
Total Net Assets	$104,709.40	$363,354.89	($218,521.94)	
		
Total Liabilities and Net Assets	$157,146.27	$380,640.50	$22,172.76	

	
Long Term Debt		Total	

$0.00		

$105,721.23 12,047.60
37,037.76
1,679.68
660.00
17,285.61
180,100.00
183,254.87
0.02
22,172.76
$559,959.53	

$363,354.89 2,406,645.11
$2,770,000.00		

$363,354.89 2,406,645.11
$2,770,000.00	
$2,770,000.00		$3,329,959.53	

$0.00		

$3,351.51 12,047.60
37,037.76
17,285.61
240,694.70
$310,417.18	

$2,770,000.00
$2,770,000.00		

$2,770,000.00
$2,770,000.00	
$2,770,000.00		$3,080,417.18	

$0.00		

$1,680.00 72,443.32
30,586.08
260,239.71
103,115.18
(310,556.13)
4,234.19
87,800.00
$249,542.35	
			
$2,770,000.00		$3,329,959.53	

Finley Woods CDD Statement of Activities As of 4/30/2026

General Fund	Debt Service		

Construction		

Long Term Debt		

Total	

$110,739.56
7.70

$110,747.26		

$157,578.52 (3,871.68)

$153,706.84		

$3,871.68
$3,871.68		

$0.00		
$110,739.56
7.70
157,578.52
(3,871.68)
3,871.68
$268,325.78	

$3,014.00 4,031.25
14,583.31
1,025.00
2,500.00
13,832.10
7,500.00
4,000.00
27.04
26.79
787.36
1,615.00
175.00
1,407.91
3,685.00
500.00
19,265.00
4,500.00

$82,474.76		

$55,962.50
$55,962.50		

$0.00		

$0.00		
$3,014.00 4,031.25
14,583.31
1,025.00
2,500.00
13,832.10
7,500.00
4,000.00
27.04
26.79
787.36
1,615.00
175.00
1,407.91
3,685.00
500.00
19,265.00
4,500.00
55,962.50
$138,437.26	

$2,313.58

$2,313.58

$30,586.08		

$5,370.84

$5,370.84

$103,115.18		

$362.51
$362.51

$4,234.19		

$0.00

$0.00		
$2,313.58 5,370.84
362.51
$8,046.93

$137,935.45	
$74,123.32		$260,239.71		($222,756.13)		$0.00		$111,606.90	

$104,709.40		
$363,354.89		
($218,521.94)		
$0.00		
$249,542.35	

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 Audit
Tax Preparation 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 4/30/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments	$	110,739.56	$	71,684.22	$	39,055.34		$ 122,887.24		90.11%	
Off-Roll Assessments	-	21,605.36	(21,605.36)		37,037.76		0.00%	
Developer Contributions	-	42,000.00	(42,000.00)		72,000.00		0.00%	
Other Income & Other Financing Sources	7.70	-	7.70		-		-	
Net Revenues			$	(24,542.32)		$ 231,925.00		47.75%	

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 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 General & Administrative Expenses Total Expenses
Income (Loss) from Operations Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$	(700.00)	$	1,200.00	0.00%

$	110,747.26	$	135,289.58	

$	
-	
$	700.00	
	3,014.00	1,866.67	
	500.00	291.67	
	4,031.25	2,566.67	
	14,583.31	14,583.33	
	1,025.00	5,833.33	
	2,500.00	2,916.67	
	13,832.10	14,583.33	
	7,500.00	4,375.00	
	-	145.83	
	4,000.00	2,202.08	
	27.04	14.58	
	26.79	145.83	
	-	131.25	
	787.36	2,333.33	
	-	583.33	
	-	29.17	
	1,615.00	1,715.00	
	175.00	145.83	
$	53,616.85	$	55,162.92	

$	
1,407.91	
$	5,833.33	
	3,685.00	2,286.67	
	-	2,916.67	
	19,265.00	23,940.00	
	-	42,000.00	
	4,500.00	3,150.00	
$	28,857.91	$	80,126.67	
  $		82,474.76	 $	135,289.58	
$	28,272.50	$	-	
$	2,020.65	$	-	
$	2,020.65	$	-	
$	30,293.15	$	-	

1,147.33	3,200.00	94.19%
208.33	500.00	100.00%
1,464.58	4,400.00	91.62%
(0.02)	25,000.00	58.33%
(4,808.33)	10,000.00	10.25%
(416.67)	5,000.00	50.00%
(751.23)	25,000.00	55.33%
3,125.00	7,500.00	100.00%
(145.83)	250.00	0.00%
1,797.92	3,775.00	105.96%
12.46	25.00	108.16%
(119.04)	250.00	10.72%
(131.25)	225.00	0.00%
(1,545.97)	4,000.00	19.68%
(583.33)	1,000.00	0.00%
(29.17)	50.00	-
(100.00)	2,940.00	54.93%
29.17	250.00	70.00%

$	(1,546.07)	$ 94,565.00	56.70%

$	(4,425.42)	$ 10,000.00	14.08%
1,398.33	3,920.00	94.01%
(2,916.67)	5,000.00	0.00%
(4,675.00)	41,040.00	46.94%
(42,000.00)	72,000.00	0.00%
1,350.00	5,400.00	83.33%

$	(51,268.76)	$ 137,360.00	21.01%

 $	(52,814.82)  $ 231,925.00

$	28,272.50	$	-

$	2,020.65	$	-

$	2,020.65	$	-

$	30,293.15	$	-