Title: Finley Woods CDD June 2026
Author: montejanor

Finley Woods CDD

Finley Woods CDD
June 2026 Financial Package

June 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 6/30/2026

General Fund | | Debt Service | | Construction | | Long Term Debt | | Total
Assets
$101,056.84 | | | | | | | | $101,056.84
37,037.76 | | | | | | | | 37,037.76
1,679.68 | | | | | | | | 1,679.68
660.00 | | | | | | | | 660.00
| | $180,100.00 | | | | | | 180,100.00
| | 80,294.75 | | | | | | 80,294.75
| | 0.02 | | | | | | 0.02
| | | | $23,356.29 | | | | 23,356.29
$140,434.28 | | $260,394.77 | | $23,356.29 | | $0.00 | | $424,185.34
| | | | | | $260,394.77 | | $260,394.77
| | | | | | 2,444,605.23 | | 2,444,605.23
$0.00 | | $0.00 | | $0.00 | | $2,705,000.00 | | $2,705,000.00
$140,434.28 | | $260,394.77 | | $23,356.29 | | $2,705,000.00 | | $3,129,185.34
Liabilities and Net Assets
$10,023.11 | | | | | | | | $10,023.11
37,037.76 | | | | | | | | 37,037.76
| | | | $240,694.70 | | | | 240,694.70
$47,060.87 | | $0.00 | | $240,694.70 | | $0.00 | | $287,755.57
| | | | | | $2,705,000.00 | | $2,705,000.00
$0.00 | | $0.00 | | $0.00 | | $2,705,000.00 | | $2,705,000.00
$47,060.87 | | $0.00 | | $240,694.70 | | $2,705,000.00 | | $2,992,755.57
$1,680.00 | | | | | | | | $1,680.00
72,443.32 | | | | | | | | 72,443.32
19,250.09 | | | | | | | | 19,250.09
| | $260,239.71 | | | | | | 260,239.71
| | 155.06 | | | | | | 155.06
| | | | ($310,556.13) | | | | (310,556.13)
| | | | 5,417.72 | | | | 5,417.72
| | | | 87,800.00 | | | | 87,800.00
$93,373.41 | | $260,394.77 | | ($217,338.41) | | $0.00 | | $136,429.77
$140,434.28 | | $260,394.77 | | $23,356.29 | | $2,705,000.00 | | $3,129,185.34

Current Assets
General Checking Account Assessments Receivable - Off Roll Prepaid Expenses
Deposits
Debt Service Reserve Series 2020 Revenue Series 2020
Sinking Fund Series 2020 Acquisition/Construction Series 2020
Total Current Assets

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities
Accounts Payable
Deferred Revenue - Off Roll 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

Statement of Activities As of 6/30/2026

General Fund | Debt Service

$125,955.36
7.70

$174,864.12 (4,924.14)

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 Miscellaneous
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

$125,963.06 | | $169,939.98 | | $4,924.14 | | $0.00
$3,014.00 | | | | | |
4,031.25 | | | | | |
18,749.97 | | | | | |
2,655.00 | | | | | |
5,000.00 | | | | | |
21,257.60 | | | | | |
7,500.00 | | | | | |
4,000.00 | | | | | |
27.04 | | | | | |
28.27 | | | | | |
1,371.46 | | | | | |
75.00 | | | | | |
1,905.00 | | | | | |
175.00 | | | | | |
1,466.59 | | | | | |
3,685.00 | | | | | |
500.00 | | | | | |
28,565.00 | | | | | |
5,577.50 | | | | | |
| | $65,000.00 | | | |
| | 111,925.00 | | | |
$109,583.68 | | $176,925.00 | | $0.00 | | $0.00
$2,870.71 | | $7,140.08 | | $493.58 | |
$2,870.71 | | $7,140.08 | | $493.58 | | $0.00
$19,250.09 | | $155.06 | | $5,417.72 | | $0.00
$74,123.32 | | $260,239.71 | | ($222,756.13) | | $0.00
$93,373.41 | | $260,394.77 | | ($217,338.41) | | $0.00

$4,924.14

$125,955.36
7.70
174,864.12
(4,924.14)
4,924.14

$300,827.18

$3,014.00 4,031.25
18,749.97
2,655.00
5,000.00
21,257.60
7,500.00
4,000.00
27.04
28.27
1,371.46
75.00
1,905.00
175.00
1,466.59
3,685.00
500.00
28,565.00
5,577.50
65,000.00
111,925.00

$286,508.68

$2,870.71 7,140.08
493.58

$10,504.37

$24,822.87

$111,606.90

$136,429.77

Budget to Actual
For The Month Ending 6/30/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments | $  125,955.36 | | $	92,165.40 | | $	33,789.96 | | $ 122,887.24 | | 102.50%
Off-Roll Assessments | - | | 27,778.32 | | (27,778.32) | | 37,037.76 | | 0.00%
Developer Contributions | - | | 54,000.00 | | (54,000.00) | | 72,000.00 | | 0.00%
Other Income & Other Financing Sources | 7.70 | | - | | 7.70 | | - | | -
Net Revenues | $  125,963.06 | | $	173,943.72 | | $	(47,980.66) | | $ 231,925.00 | | 54.31%
General & Administrative Expenses

Supervisor Fees | $	- | | $	900.00 | | $	(900.00) | | $	1,200.00 | | 0.00%
D&O Insurance | 3,014.00 | | 2,400.03 | | 613.97 | | 3,200.00 | | 94.19%
Other Insurance | 500.00 | | 375.03 | | 124.97 | | 500.00 | | 100.00%
Trustee Services | 4,031.25 | | 3,300.03 | | 731.22 | | 4,400.00 | | 91.62%
Management | 18,749.97 | | 18,749.97 | | - | | 25,000.00 | | 75.00%
Engineering | 2,655.00 | | 7,499.97 | | (4,844.97) | | 10,000.00 | | 26.55%
Disclosure Agent | 5,000.00 | | 3,750.03 | | 1,249.97 | | 5,000.00 | | 100.00%
District Counsel | 21,257.60 | | 18,749.97 | | 2,507.63 | | 25,000.00 | | 85.03%
Assessment Administration | 7,500.00 | | 5,625.00 | | 1,875.00 | | 7,500.00 | | 100.00%
Reamortization Schedule | - | | 187.47 | | (187.47) | | 250.00 | | 0.00%
Audit | 4,000.00 | | 2,831.22 | | 1,168.78 | | 3,775.00 | | 105.96%
Tax Preparation | 27.04 | | 18.72 | | 8.32 | | 25.00 | | 108.16%
Postage & Shipping | 28.27 | | 187.47 | | (159.20) | | 250.00 | | 11.31%
Copies | - | | 168.75 | | (168.75) | | 225.00 | | 0.00%
Legal Advertising | 1,371.46 | | 2,999.97 | | (1,628.51) | | 4,000.00 | | 34.29%
Miscellaneous | 75.00 | | 749.97 | | (674.97) | | 1,000.00 | | 7.50%
Office Supplies | - | | 37.53 | | (37.53) | | 50.00 | | 0.00%
Web Site Maintenance | 1,905.00 | | 2,205.00 | | (300.00) | | 2,940.00 | | 64.80%
Dues, Licenses, and Fees | 175.00 | | 187.56 | | (12.56) | | 250.00 | | 70.00%
Total General & Administrative Expenses | | | | | $	(634.10) | | $  94,565.00 | | 74.33%
Maintenance Expenses Irrigation | | | | | $	(6,033.38) | | $  10,000.00 | | 14.67%
General Insurance | | | | | 744.97 | | 3,920.00 | | 94.01%
General Repair & Maintenance | | | | | (3,750.03) | | 5,000.00 | | 0.00%
Landscaping Maintenance & Material | | | | | (2,215.00) | | 41,040.00 | | 69.60%
Landscape Maintenance - Phase 3 | | | | | (54,000.00) | | 72,000.00 | | 0.00%
Reserves | | | | | 1,527.50 | | 5,400.00 | | 103.29%
Total Maintenance Expenses | | | | | $	(63,725.94) | | $ 137,360.00 | | 28.61%
Total Expenses | | | | | $	(64,360.04) | | $ 231,925.00 | | 47.25%
Income (Loss) from Operations | | | | | $	16,379.38 | | $	- | |

Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$	2,870.71	$	-

$ | 70,289.59 | | $	70,923.69
$ | 1,466.59 | | $	7,499.97
| 3,685.00 | | 2,940.03
| - | | 3,750.03
| 28,565.00 | | 30,780.00
| - | | 54,000.00
| 5,577.50 | | 4,050.00
$ | 39,294.09 | | $	103,020.03
$ | 109,583.68 | | $	173,943.72
$ | 16,379.38 | | $	-
$ | 2,870.71 | | $	-
$ | 2,870.71 | | $	-
$ | 19,250.09 | | $	-

$	2,870.71	$	-

$	19,250.09	$	-

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