Amelia National CDD
August 2025 Financial Package

August 31, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd.
Suite 270
Orlando, FL 32817
407-723-5900

	General Fund		Debt Service Fund - 2021		Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	
			
Assets									
Current Assets												
General Checking - CNB	$169,142.48										$169,142.48	
State Board of Administration	6,888.54										6,888.54	
CNB Engineering Reserve	21,092.84										21,092.84	
CNB Reserve	140,549.38										140,549.38	
Accounts Receivable - Due from Developer	425.00										425.00	
Prepaid Expenses	2,020.31										2,020.31	
Due From Other Funds			$620.05								620.05	
Revenue 2021 Refund			87,142.45								87,142.45	
Interest 2021 Refund			23.14								23.14	
Prepayment 2021			16,712.70								16,712.70	
Assessments Receivable					$42,149.70						42,149.70	
Due From Other Funds					250.85						250.85	
Debt Service Reserve - 2006A					216,167.34						216,167.34	
Revenue - 2006A					57,437.28						57,437.28	
Prepayment 2006A					48,939.61						48,939.61	
Acquisition/Construction - 2006A							$44,141.78				44,141.78	
Deferred Cost - 2006A							281,067.41				281,067.41	
Total Current Assets	$340,118.55		$104,498.34		$364,944.78		$325,209.19		$0.00		$1,134,770.86	

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

$426,422.32		

$426,422.32	
									4,828,577.68		4,828,577.68	
	$0.00		$0.00		$0.00		$0.00		$5,255,000.00		$5,255,000.00	
Total Assets	$340,118.55		$104,498.34		$364,944.78		$325,209.19		$5,255,000.00		$6,389,770.86	

Liabilities and Net Assets	
Current Liabilities												
Accounts Payable	$16,975.71										$16,975.71	
Due To Other Funds	870.90										870.90	
Deferred Revenue					$42,149.70						42,149.70	
Total Current Liabilities	$17,846.61		$0.00		$42,149.70		$0.00		$0.00		$59,996.31	

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

$5,255,000.00		

$5,255,000.00	
	$0.00		$0.00		$0.00		$0.00		$5,255,000.00		$5,255,000.00	
Total Liabilities	$17,846.61		$0.00		$42,149.70		$0.00		$5,255,000.00		$5,314,996.31	

General Fund	Debt Service	Debt Service	Construction	Long Term	Total	
	Fund - 2021	Fund - 2006A	Fund	Debt Group		

Net Assets
Net Assets, Unrestricted
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, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets - General Government
Total Net Assets	
$183,653.14 43,085.25
95,533.55

$322,271.94		

$192,157.57 (87,659.23)

$104,498.34		

$392,358.06 (69,562.98)

$322,795.08		

$283,002.19 42,207.02
(0.02)

$325,209.19		

$0.00		
$183,653.14 43,085.25
95,533.55
192,157.57
(87,659.23)
392,358.06
(69,562.98)
283,002.19
42,207.02
(0.02)
$1,074,774.55	
												
Total Liabilities and Net Assets	$340,118.55		$104,498.34		$364,944.78		$325,209.19		$5,255,000.00		$6,389,770.86	

Statement of Activities As of 8/31/2025

	General Fund	
Revenues		
On-Roll Assessments	$243,950.19	
Off-Roll Assessments	73,016.39	
Other Income & Other Financing Sources On-Roll Assessments
Other Assessments On-Roll Assessments Off-Roll Assessments Other Assessments Inter-Fund Transfers Inter-Fund Transfers	4,275.59	
Total Revenues	$321,242.17	

Debt Service Fund - 2021		Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	

$262,559.05 65,195.84

$327,754.89		

$106,220.42 192,851.55
85,963.00
(30,678.96)

$354,356.01		

$30,678.96
$30,678.96		

$0.00		
$243,950.19 73,016.39
4,275.59
262,559.05
65,195.84
106,220.42
192,851.55
85,963.00
(30,678.96)
30,678.96
$1,034,032.03	

$365,000.00 57,192.16

$422,192.16		

$265,000.00 171,596.88
$436,596.88		

$0.00		

$0.00		
$6,400.00 4,040.00
7,758.01
33,275.00
10,175.00
1,994.24
3,750.00
6,424.00
5,753.00
5,000.00
250.00
4,600.00
611.44
2,110.00
944.72
175.00
5,189.41
8,500.00
4,422.00
2,174.00
3,037.50
35,947.00
47,937.21
3,994.65
2,200.00
16,445.42
4,440.00
365,000.00
57,192.16
265,000.00
171,596.88
$1,086,336.64	

$6,778.04

$6,778.04 ($87,659.23)
$192,157.57		

$12,677.89

$12,677.89 ($69,562.98)
$392,358.06		

$11,528.06
$11,528.06

$42,207.02

$283,002.17		

$0.00

$0.00

$0.00		
$1,838.98 6,778.04
12,677.89
11,528.06
$32,822.97 ($19,481.64)
$1,094,256.19	

$104,498.34		
$322,795.08		
$325,209.19		
$0.00		
$1,074,774.55	

Expenses

Supervisor Fees	$6,400.00	
Public Official Insurance	4,040.00	
Trustee Services	7,758.01	
Management	33,275.00	
Field Management	10,175.00	
Engineering	1,994.24	
Disclosure Agent	3,750.00	
Property Appraiser	6,424.00	
District Counsel	5,753.00	
Assessment Administration	5,000.00	
Reamortization Schedule	250.00	
Audit	4,600.00	
Legal Advertising	611.44	
Web Site Maintenance	2,110.00	
Office Misc (Postage, Tel, Copies, Etc.)	944.72	
Dues, Licenses, and Fees	175.00	
Electric	5,189.41	
Wetland Upland Maintenance	8,500.00	
General Insurance	4,422.00	
Repair & Maintenance - Entry	2,174.00	
Repairs & Maintenance-Irrigation/Wetland	3,037.50	
Lake Maintenance	35,947.00	
Landscaping Maintenance & Material	47,937.21	
Landscape Improvements	3,994.65	
Lake Improvements Repairs & Maintenance	2,200.00	
Front Entry Refurbishment	16,445.42	
Entry Decorations	4,440.00	
Principal Payment		
Interest Payments
Principal Payments		
Interest Payments		
Total Expenses	$227,547.60	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income Interest Income	$1,838.98	
Total Other Revenues (Expenses) & Gains (Losses)	$1,838.98	
Change In Net Assets	$95,533.55	
Net Assets At Beginning Of Year	$226,738.39	

Net Assets At End Of Year	
$322,271.94	

Amelia National CDD
Budget to Actual
For the Month Ended 8/31/25

Year to Date
		Actual		Budget		Variance		Adopted FY 2025 Budget		Percentage Spent	
Revenues												
On Roll Assessments	$ 243,950.19		$ 223,234.57		$	20,715.62		$ 243,528.62		100.17%	
Off Roll Assessments		73,016.39		66,931.68		6,084.71		73,016.38		100.00%	
Other Income & Other Financing Sources		4,275.59		-		4,275.59			-		0.00%	
Net Revenues	$ 321,242.17		$ 290,166.25		$	31,075.92		$ 316,545.00		101.48%	
General & Administrative Expenses												
Supervisor Fees	$	6,400.00		$	6,416.67		$	(16.67)		$	7,000.00		91.43%	
Public Official Insurance		4,040.00		3,503.96		536.04		3,822.50		105.69%	
Trustee Fees		7,758.01		7,150.00		608.01		7,800.00		99.46%	
District Management Fees		33,275.00		33,275.00		-		36,300.00		91.67%	
Field Management Fees		10,175.00		10,175.00		-		11,100.00		91.67%	
District Engineer - Reserves		1,994.24		1,833.33		160.91		2,000.00		99.71%	
Engineering Inspections - Reserves		-		4,583.33		(4,583.33)		5,000.00		0.00%	
Disclosure Agent		3,750.00		5,500.00		(1,750.00)		6,000.00		62.50%	
Property Appraiser Fee		6,424.00		5,316.67		1,107.33		5,800.00		110.76%	
District Counsel		5,753.00		3,666.67		2,086.33		4,000.00		143.83%	
Assessment Administration		5,000.00		4,583.33		416.67		5,000.00		100.00%	
Re-amortization Schedule		250.00		458.33		(208.33)			500.00		50.00%	
Audit Fees		4,600.00		4,400.00		200.00		4,800.00		95.83%	
Arbitrage		-		916.67		(916.67)		1,000.00		0.00%	
Legal Advertising		611.44		1,375.00		(763.56)		1,500.00		40.76%	
Bank Fees		-		91.67		(91.67)			100.00		0.00%	
Contingency/Miscellaneous		-		29,287.96		(29,287.96)		31,950.50		0.00%	
Website Maintenance		2,110.00		2,310.00		(200.00)		2,520.00		83.73%	
Office Misc (Phone/Postage/Copies/Supplies/etc)		944.72		687.50		257.22			750.00		125.96%	
Dues, Licenses & Fees		175.00		160.42		14.58			175.00		100.00%	
Electric		5,189.41		9,166.67		(3,977.26)		10,000.00		51.89%	
Wetlands Water Table Management		8,500.00		5,775.00		2,725.00		6,300.00		134.92%	
General Insurance		4,422.00		4,287.25		134.75		4,677.00		94.55%	
Repairs & Maintenance - Entry		2,174.00		4,583.33		(2,409.33)		5,000.00		43.48%	
Repairs & Maintenance - Irrigation/wetland tree maintenance		3,037.50		7,333.33		(4,295.83)		8,000.00		37.97%	
Lake Maintenance		35,947.00		30,020.83		5,926.17		32,750.00		109.76%	
Landscape Maintenance		47,937.21		32,083.33		15,853.88		35,000.00		136.96%	
Landscape Improvement		3,994.65		17,691.67		(13,697.02)		19,300.00		20.70%	
Lake Improvements Repairs and Maint		2,200.00		3,666.67		(1,466.67)		4,000.00		55.00%	
Front Entry Refurbishment		16,445.42		18,333.33		(1,887.91)		20,000.00		82.23%	
Entry Decorations		4,440.00		4,033.33		406.67		4,400.00		100.91%	
Lake Improvements/Aerators New		-		27,500.00		(27,500.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$ 227,547.60		$ 290,166.25		$	(62,618.65)		$ 316,545.00		71.88%	
Income (Loss) from Operations	$	93,694.57		$	-		$	93,694.57		$	-			
Other Income (Expense)										
Interest Income	$	1,838.98		$	-		$	1,838.98		$	-			
Total Other Income (Expense)	$	1,838.98		
$	-		
$	1,838.98		$	-			
Net Income (Loss)	$	95,533.55		
$	-		
$	95,533.55		$	-