Title: Finley Woods CDD March 2026
Author: montejanor

Finley Woods CDD
March 2026 Financial Package

March 31, 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 3/31/2026
| General Fund | Debt Service | Construction | Long Term Debt | Total
| Assets
Current Assets |
General Checking Account | $122,430.01 | | | | $122,430.01
Assessments Receivable | 12,047.60 | | | | 12,047.60
Assessments Receivable - Off Roll | 37,037.76 | | | | 37,037.76
Deposits | 660.00 | | | | 660.00
Assessments Receivable | | $17,285.61 | | | 17,285.61
Debt Service Reserve Series 2020 | | 180,100.00 | | | 180,100.00
Revenue Series 2020 | | 182,718.12 | | | 182,718.12
Sinking Fund Series 2020 | | 0.02 | | | 0.02
Acquisition/Construction Series 2020 | | | $21,574.00 | | 21,574.00
Total Current Assets | $172,175.37 | $380,103.75 | $21,574.00 | $0.00 | $573,853.12
Investments |
Amount Available in Debt Service Funds | | | | $362,818.14 | $362,818.14
Amount To Be Provided | | | | 2,407,181.86 | 2,407,181.86
Total Investments | $0.00 | $0.00 | $0.00 | $2,770,000.00 | $2,770,000.00
Total Assets | $172,175.37 | $380,103.75 | $21,574.00 | $2,770,000.00 | $3,343,853.12
| Liabilities and Net Assets
Current Liabilities |
Accounts Payable | $11,407.93 | | | | $11,407.93
Deferred Revenue | 12,047.60 | | | | 12,047.60
Deferred Revenue - Off Roll | 37,037.76 | | | | 37,037.76
Deferred Revenue | | $17,285.61 | | | 17,285.61
Retainage Payable | | | $240,694.70 | | 240,694.70
Total Current Liabilities | $60,493.29 | $17,285.61 | $240,694.70 | $0.00 | $318,473.60
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 | $60,493.29 | $17,285.61 | $240,694.70 | $2,770,000.00 | $3,088,473.60
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 | 37,558.76 | | | | 37,558.76
Net Assets, Unrestricted | | $260,239.71 | | | 260,239.71
Current Year Net Assets, Unrestricted | | 102,578.43 | | | 102,578.43
Net Assets, Unrestricted | | | ($310,556.13) | | (310,556.13)
Current Year Net Assets, Unrestricted | | | 3,635.43 | | 3,635.43
Net Assets - General Government | | | 87,800.00 | | 87,800.00
Total Net Assets | $111,682.08 | $362,818.14 | ($219,120.70) | $0.00 | $255,379.52
Total Liabilities and Net Assets | $172,175.37 | $380,103.75 | $21,574.00 | $2,770,000.00 | $3,343,853.12

Finley Woods CDD Statement of Activities As of 3/31/2026 General Fund	Debt Service | | Construction | | Long Term Debt | | Total
$110,739.56 7.70 $110,747.26 | | $157,578.52 (3,336.88) $154,241.64 | | $3,336.88 $3,336.88 | | $0.00 | | $110,739.56 7.70 157,578.52 (3,336.88) 3,336.88 $268,325.78
$3,014.00 1,679.68 12,499.98 1,025.00 2,500.00 13,832.10 7,500.00 1,500.00 27.04 1.48 645.14 1,470.00 175.00 1,389.73 3,685.00 500.00 19,265.00 4,500.00 $75,209.15 | | $55,962.50 $55,962.50 | | $0.00 | | $0.00 | | $3,014.00 1,679.68 12,499.98 1,025.00 2,500.00 13,832.10 7,500.00 1,500.00 27.04 1.48 645.14 1,470.00 175.00 1,389.73 3,685.00 500.00 19,265.00 4,500.00 55,962.50 $131,171.65
$2,020.65 $2,020.65 $37,558.76 | | $4,299.29 $4,299.29 $102,578.43 | | $298.55 $298.55 $3,635.43 | | $0.00 $0.00 | | $2,020.65 4,299.29 298.55 $6,618.49 $143,772.62
$74,123.32 | | $260,239.71 | | ($222,756.13) | | $0.00 | | $111,606.90
$111,682.08 | | $362,818.14 | | ($219,120.70) | | $0.00 | | $255,379.52

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 3/31/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments | $	110,739.56 | $	61,443.60 | $	49,295.96 | | $ 122,887.24 | | 90.11%
Off-Roll Assessments | - | 18,518.88 | (18,518.88) | | 37,037.76 | | 0.00%
Developer Contributions | - | 36,000.00 | (36,000.00) | | 72,000.00 | | 0.00%
Other Income & Other Financing Sources | 7.70 | - | 7.70 | | - | | -
Net Revenues | | | $	(5,215.22) | | $ 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)

$	(600.00)	$	1,200.00	0.00%

$ | 110,747.26 | $	115,962.48
$ | - | $	600.00
| 3,014.00 | 1,600.00
| 500.00 | 250.00
| 1,679.68 | 2,200.00
| 12,499.98 | 12,500.00
| 1,025.00 | 5,000.00
| 2,500.00 | 2,500.00
| 13,832.10 | 12,500.00
| 7,500.00 | 3,750.00
| - | 125.00
| 1,500.00 | 1,887.50
| 27.04 | 12.50
| 1.48 | 125.00
| - | 112.50
| 645.14 | 2,000.00
| - | 500.00
| - | 25.00
| 1,470.00 | 1,470.00
| 175.00 | 125.00
$ | 46,369.42 | $	47,282.50
$ | 1,389.73 | $	5,000.00
| 3,685.00 | 1,960.00
| - | 2,500.00
| 19,265.00 | 20,520.00
| - | 36,000.00
| 4,500.00 | 2,699.98
$ | 28,839.73 | $	68,679.98
$ | 75,209.15 | $	115,962.48
$ | 35,538.11 | $	-
$ | 2,020.65 | $	-
$ | 2,020.65 | $	-
$ | 37,558.76 | $	-

1,414.00	3,200.00	94.19%
250.00	500.00	100.00%
(520.32)	4,400.00	38.17%
(0.02)	25,000.00	50.00%
(3,975.00)	10,000.00	10.25%
-	5,000.00	50.00%
1,332.10	25,000.00	55.33%
3,750.00	7,500.00	100.00%
(125.00)	250.00	0.00%
(387.50)	3,775.00	39.74%
14.54	25.00	108.16%
(123.52)	250.00	0.59%
(112.50)	225.00	0.00%
(1,354.86)	4,000.00	16.13%
(500.00)	1,000.00	0.00%
(25.00)	50.00	-
-	2,940.00	50.00%
50.00	250.00	70.00%

$	(913.08)	$ 94,565.00	49.03%

$	(3,610.27)	$ 10,000.00	13.90%
1,725.00	3,920.00	94.01%
(2,500.00)	5,000.00	0.00%
(1,255.00)	41,040.00	46.94%
(36,000.00)	72,000.00	0.00%
1,800.02	5,400.00	83.33%

$	(39,840.25)	$ 137,360.00	21.00%

 $	(40,753.33)  $ 231,925.00

$	35,538.11	$	-

$	2,020.65	$	-

$	2,020.65	$	-

$	37,558.76	$	-

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