Title: Finley Woods CDD August 2026
Author: montejanor

Finley Woods CDD

Finley Woods CDD
May 2026 Financial Package

May 31, 2026

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

Statement of Financial Position As of 5/31/2026

General Fund	Debt Service

Construction

Long Term Debt

Total

| Assets |
Current Assets General Checking Account | $96,169.36 | | | | | | | $96,169.36
Assessments Receivable | 10,186.38 | | | | | | | 10,186.38
Assessments Receivable - Off Roll | 37,037.76 | | | | | | | 37,037.76
Prepaid Expenses | 1,679.68 | | | | | | | 1,679.68
Deposits | 660.00 | | | | | | | 660.00
Assessments Receivable | | $14,637.17 | | | | | | 14,637.17
Debt Service Reserve Series 2020 | | 180,100.00 | | | | | | 180,100.00
Revenue Series 2020 | | 65,467.38 | | | | | | 65,467.38
Sinking Fund Series 2020 | | 0.02 | | | | | | 0.02
Acquisition/Construction Series 2020 | | | | $22,753.98 | | | | 22,753.98
Total Current Assets | $145,733.18 | $260,204.57 | | $22,753.98 | | $0.00 | | $428,691.73
Investments | | | | | | | |
Amount Available in Debt Service Funds | | | | | | | $245,567.40 | | $245,567.40
Amount To Be Provided | | | | | | | 2,459,432.60 | | 2,459,432.60
Total Investments | $0.00 | | $0.00 | | $0.00 | | $2,705,000.00 | | $2,705,000.00
Total Assets | $145,733.18 | | $260,204.57 | | $22,753.98 | | $2,705,000.00 | | $3,133,691.73

Liabilities and Net Assets

Current Liabilities Accounts Payable Deferred Revenue
Deferred Revenue - Off Roll Deferred Revenue Retainage Payable
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities

Net Assets
FB - Nonspendable
Net Assets - General Government
Current Year Net Assets - General Government
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted Net Assets - General Government
Total Net Assets

Total Liabilities and Net Assets

10,186.38 | | 10,186.38
37,037.76 | | 37,037.76
| | $14,637.17 | $240,694.70 | | 14,637.17 240,694.70
$47,369.14 | | $14,637.17 | $240,694.70 | $0.00 | $302,701.01
| | | | $2,705,000.00 | $2,705,000.00
$0.00 | | $0.00 | $0.00 | $2,705,000.00 | $2,705,000.00
$47,369.14 | | $14,637.17 | $240,694.70 | $2,705,000.00 | $3,007,701.01
$1,680.00 | | $1,680.00
72,443.32 | | 72,443.32
24,240.72 | | 24,240.72
| | $260,239.71 | | | 260,239.71
| | (14,672.31) | | | (14,672.31)
| ($310,556.13) | | (310,556.13)
| 4,815.41 | | 4,815.41
| 87,800.00 | | 87,800.00
$98,364.04 | | $245,567.40 | ($217,940.72) | $0.00 | $125,990.72
$145,733.18 | | $260,204.57 | $22,753.98 | $2,705,000.00 | $3,133,691.73

$145.00

$145.00

 

 

 

 

 

Statement of Activities As of 5/31/2026

General Fund | Debt Service

$112,600.78
7.70

$160,226.96 (4,389.24)

Construction	Long Term Debt	Total

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
Principal Payment - Series 2020 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

$112,608.48 | | $155,837.72 | | $4,389.24 | | $0.00
$3,014.00 | | | | | |
4,031.25 | | | | | |
16,666.64 | | | | | |
1,025.00 | | | | | |
2,500.00 | | | | | |
15,480.60 | | | | | |
7,500.00 | | | | | |
4,000.00 | | | | | |
27.04 | | | | | |
28.27 | | | | | |
1,216.94 | | | | | |
1,760.00 | | | | | |
175.00 | | | | | |
1,427.11 | | | | | |
3,685.00 | | | | | |
500.00 | | | | | |
22,365.00 | | | | | |
5,577.50 | | | | | |
| | $65,000.00 | | | |
| | 111,925.00 | | | |
$90,979.35 | | $176,925.00 | | $0.00 | | $0.00
$2,611.59 | | $6,414.97 | | $426.17 | |
$2,611.59 | | $6,414.97 | | $426.17 | | $0.00
$24,240.72 | | ($14,672.31) | | $4,815.41 | | $0.00
$74,123.32 | | $260,239.71 | | ($222,756.13) | | $0.00
$98,364.04 | | $245,567.40 | | ($217,940.72) | | $0.00

$4,389.24

$112,600.78
7.70
160,226.96
(4,389.24)
4,389.24

$272,835.44

$3,014.00 4,031.25
16,666.64
1,025.00
2,500.00
15,480.60
7,500.00
4,000.00
27.04
28.27
1,216.94
1,760.00
175.00
1,427.11
3,685.00
500.00
22,365.00
5,577.50
65,000.00
111,925.00

$267,904.35

$2,611.59 6,414.97
426.17

$9,452.73

$14,383.82

$111,606.90

$125,990.72

Budget to Actual
For The Month Ending 5/31/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments | $	112,600.78 | $	81,924.80 | $	30,675.98 | | $ 122,887.24 | | 91.63%
Off-Roll Assessments | - | 24,691.84 | (24,691.84) | | 37,037.76 | | 0.00%
Developer Contributions | - | 48,000.00 | (48,000.00) | | 72,000.00 | | 0.00%
Other Income & Other Financing Sources | 7.70 | - | 7.70 | | - | | -
Net Revenues | | | $	(42,008.16) | | $ 231,925.00 | | 48.55%

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 Maintenance Expenses Total Expenses
Income (Loss) from Operations Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$	(800.00)	$	1,200.00	0.00%

$ | 112,608.48 | $	154,616.64
$ | - | $	800.00
| 3,014.00 | 2,133.36
| 500.00 | 333.44
| 4,031.25 | 2,933.36
| 16,666.64 | 16,666.64
| 1,025.00 | 6,666.64
| 2,500.00 | 3,333.36
| 15,480.60 | 16,666.64
| 7,500.00 | 5,000.00
| - | 166.64
| 4,000.00 | 2,516.64
27.04 | 16.64
28.27 | 166.64
- | 150.00
| 1,216.94 | 2,666.64
- | 666.64
| - | 33.36
| 1,760.00 | 1,960.00
| 175.00 | 166.64
$ | 57,924.74 | $	63,043.28
$ | 1,427.11 | $	6,666.64
| 3,685.00 | 2,613.36
| - | 3,333.36
| 22,365.00 | 27,360.00
- | 48,000.00
| 5,577.50 | 3,600.00
$ | 33,054.61 | $	91,573.36
$ | 90,979.35 | $	154,616.64
$ | 21,629.13 | $	-
$ | 2,611.59 | $	-
$ | 2,611.59 | $	-
$ | 24,240.72 | $	-

880.64	3,200.00	94.19%
166.56	500.00	100.00%
1,097.89	4,400.00	91.62%
-	25,000.00	66.67%
(5,641.64)	10,000.00	10.25%
(833.36)	5,000.00	50.00%
(1,186.04)	25,000.00	61.92%
2,500.00	7,500.00	100.00%
(166.64)	250.00	0.00%
1,483.36	3,775.00	105.96%
10.40	25.00	108.16%
(138.37)	250.00	11.31%
(150.00)	225.00	0.00%
(1,449.70)	4,000.00	30.42%
(666.64)	1,000.00	0.00%
(33.36)	50.00	0.00%
(200.00)	2,940.00	59.86%
8.36	250.00	70.00%

$	(5,118.54)	$  94,565.00	61.25%

$	(5,239.53)	$  10,000.00	14.27%
1,071.64	3,920.00	94.01%
(3,333.36)	5,000.00	0.00%
(4,995.00)	41,040.00	54.50%
(48,000.00)	72,000.00	0.00%
1,977.50	5,400.00	103.29%

$	(58,518.75)	$ 137,360.00	24.06%

 $	(63,637.29)  $ 231,925.00 	39.23%

$	21,629.13	$	-

$	2,611.59	$	-

$	2,611.59	$	-

$	24,240.72	$	-

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