Title: Finley Woods CDD August 2026
Author: montejanor

Finley Woods CDD

Finley Woods CDD
August 2026 Financial Package

August 31, 2026

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

Statement of Financial Position As of 8/31/2026

General Fund	Debt Service

Construction

Long Term Debt	Total

| Assets |
Current Assets General Checking Account | $103,389.01 | | | | | | | $103,389.01
Due From Other Funds | 17,715.00 | | | | | | | 17,715.00
Prepaid Expenses | 1,679.68 | | | | | | | 1,679.68
Deposits | 660.00 | | | | | | | 660.00
Debt Service Reserve Series 2020 | | $180,100.00 | | | | | | 180,100.00
Revenue Series 2020 | | 80,732.23 | | | | | | 80,732.23
Sinking Fund Series 2020 | | 0.02 | | | | | | 0.02
Acquisition/Construction Series 2020 | | | | $24,546.75 | | | | 24,546.75
Total Current Assets | $123,443.69 | $260,832.25 | | $24,546.75 | | $0.00 | | $408,822.69
Investments | | | | | | | |
Amount Available in Debt Service Funds | | | | | | | $260,832.25 | | $260,832.25
Amount To Be Provided | | | | | | | 2,444,167.75 | | 2,444,167.75
Total Investments | $0.00 | | $0.00 | | $0.00 | | $2,705,000.00 | | $2,705,000.00
Total Assets | $123,443.69 | | $260,832.25 | | $24,546.75 | | $2,705,000.00 | | $3,113,822.69

Liabilities and Net Assets

Current Liabilities Retainage Payable Due To Other Funds
Total Current Liabilities

Long Term Liabilities

 
$0.00	$0.00

$240,694.70 17,715.00
$258,409.70

$0.00

$240,694.70 17,715.00
$258,409.70

Revenue Bonds Payable - Long-Term | | | | | | | $2,705,000.00 | | $2,705,000.00
Total Long Term Liabilities | $0.00 | | $0.00 | | $0.00 | | $2,705,000.00 | | $2,705,000.00

    

Total Liabilities

Net Assets

$0.00	$0.00

$258,409.70

$2,705,000.00	$2,963,409.70

FB - Nonspendable | $1,680.00 | | | | | | | | $1,680.00
Net Assets - General Government | 72,443.32 | | | | | | | | 72,443.32
Current Year Net Assets - General Government | 49,320.37 | | | | | | | | 49,320.37
Net Assets, Unrestricted | | | $260,239.71 | | | | | | 260,239.71
Current Year Net Assets, Unrestricted | | | 592.54 | | | | | | 592.54
Net Assets, Unrestricted | | | | | ($310,556.13) | | | | (310,556.13)
Current Year Net Assets, Unrestricted | | | | | (11,106.82) | | | | (11,106.82)
Net Assets - General Government | | | | | 87,800.00 | | | | 87,800.00
Total Net Assets | $123,443.69 | | $260,832.25 | | ($233,862.95) | | $0.00 | | $150,412.99
Total Liabilities and Net Assets | $123,443.69 | | $260,832.25 | | $24,546.75 | | $2,705,000.00 | | $3,113,822.69

Statement of Activities As of 8/31/2026

General Fund | Debt Service

$125,955.36 37,037.98
7.70

$174,864.12 (5,976.50)

Construction	Long Term Debt	Total

Revenues
On-Roll Assessments Off-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 District Counsel
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

$163,001.04 | | $168,887.62 | | $5,976.50 | | $0.00
$3,014.00 | | | | | |
4,031.25 | | | | | |
22,916.63 | | | | | |
2,655.00 | | | | | |
5,000.00 | | | | | |
17,598.82 | | | | | |
7,500.00 | | | | | |
4,000.00 | | | | | |
27.04 | | | | | |
139.59 | | | | | |
1,516.14 | | | | | |
75.00 | | | | | |
2,495.00 | | | | | |
175.00 | | | | | |
1,487.24 | | | | | |
3,685.00 | | | | | |
500.00 | | | | | |
34,765.00 | | | | | |
5,577.50 | | | | | |
| | $65,000.00 | | | |
| | 111,925.00 | | | |
| | | | $17,715.00 | |
$117,158.21 | | $176,925.00 | | $17,715.00 | | $0.00
$3,477.54 | | $8,629.92 | | $631.68 | |
$3,477.54 | | $8,629.92 | | $631.68 | | $0.00
$49,320.37 | | $592.54 | | ($11,106.82) | | $0.00
$74,123.32 | | $260,239.71 | | ($222,756.13) | | $0.00
$123,443.69 | | $260,832.25 | | ($233,862.95) | | $0.00

$5,976.50

$125,955.36 37,037.98
7.70
174,864.12
(5,976.50)
5,976.50

$337,865.16

$3,014.00 4,031.25
22,916.63
2,655.00
5,000.00
17,598.82
7,500.00
4,000.00
27.04
139.59
1,516.14
75.00
2,495.00
175.00
1,487.24
3,685.00
500.00
34,765.00
5,577.50
65,000.00
111,925.00
17,715.00

$311,798.21

$3,477.54 8,629.92
631.68

$12,739.14

$38,806.09

$111,606.90

$150,412.99

Budget to Actual
For The Month Ending 8/31/2026

Year To Date
FY2026

Actual

Budget	Variance	Adopted	Percentage
Budget

Revenues

On-Roll Assessments | $	125,955.36 | $  112,646.60 | $	13,308.76 | | $  122,887.24 | | 102.50%
Off-Roll Assessments | 37,037.98 | 33,951.28 | 3,086.70 | | 37,037.76 | | 100.00%
Developer Contributions | - | 66,000.00 | (66,000.00) | | 72,000.00 | | 0.00%
Other Income & Other Financing Sources | 7.70 | - | 7.70 | | - | | -
Net Revenues | | | $	(49,596.84) | | $  231,925.00 | | 70.28%

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

Net Income (Loss)

$	(1,100.00)	$	1,200.00	0.00%

$ | 163,001.04 | | $  212,597.88
$ | - | | $	1,100.00
| 3,014.00 | | 2,933.37
| 500.00 | | 458.37
| 4,031.25 | | 4,033.37
| 22,916.63 | | 22,916.63
| 2,655.00 | | 9,166.63
| 5,000.00 | | 4,583.37
| 17,598.82 | | 22,916.63
| 7,500.00 | | 6,875.00
| - | | 229.13
| 4,000.00 | | 3,460.38
| 27.04 | | 22.88
| 139.59 | | 229.13
| - | | 206.25
| 1,516.14 | | 3,666.63
| 75.00 | | 916.63
| - | | 45.87
| 2,495.00 | | 2,695.00
| 175.00 | | 229.24
$ | 71,643.47 | | $	86,684.51
$ | 1,487.24 | | $	9,166.63
| 3,685.00 | | 3,593.37
| - | | 4,583.37
| 34,765.00 | | 37,620.00
| - | | 66,000.00
| 5,577.50 | | 4,950.00
$ | 45,514.74 | | $  125,913.37
$ | 117,158.21 | | $  212,597.88
$ | 45,842.83 | | $	-
$ | 3,477.54 | | $	-
$ | 3,477.54 | | $	-
$ | 49,320.37 | | $	-

80.63	3,200.00	94.19%
41.63	500.00	100.00%
(2.12)	4,400.00	91.62%
-	25,000.00	91.67%
(6,511.63)	10,000.00	26.55%
416.63	5,000.00	100.00%
(5,317.81)	25,000.00	70.40%
625.00	7,500.00	100.00%
(229.13)	250.00	0.00%
539.62	3,775.00	105.96%
4.16	25.00	108.16%
(89.54)	250.00	55.84%
(206.25)	225.00	0.00%
(2,150.49)	4,000.00	37.90%
(841.63)	1,000.00	7.50%
(45.87)	50.00	0.00%
(200.00)	2,940.00	84.86%
(54.24)	250.00	70.00%

$	(15,041.04)	$	94,565.00	75.76%

$	(7,679.39)	$	10,000.00	14.87%
91.63	3,920.00	94.01%
(4,583.37)	5,000.00	0.00%
(2,855.00)	41,040.00	84.71%
(66,000.00)	72,000.00	0.00%
627.50	5,400.00	103.29%

$	(80,398.63)	$  137,360.00	33.14%

$	(95,439.67)	$  231,925.00	50.52%

$	45,842.83	$	-

$	3,477.54	$	-

$	3,477.54	$	-

$	49,320.37	$	-

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