Amelia National CDD
October 2025 Financial Package

October 31st , 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	$81,362.00										$81,362.00	
State Board of Administration	6,938.60										6,938.60	
CNB Engineering Reserve	28,228.04										28,228.04	
CNB Reserve	121,430.24										121,430.24	
CNB - Aerator Reserve	60,000.47										60,000.47	
Accounts Receivable - Due from Developer	1,275.00										1,275.00	
Assessments Receivable	284,091.66										284,091.66	
Prepaid Expenses	2,020.31										2,020.31	
Assessments Receivable			$249,042.73								249,042.73	
Due From Other Funds			1,607.32								1,607.32	
Revenue 2021 Refund			62,566.69								62,566.69	
Interest 2021 Refund			25,208.30								25,208.30	
Prepayment 2021			16,829.54								16,829.54	
Assessments Receivable					$330,146.13						330,146.13	
Due From Other Funds					629.34						629.34	
Debt Service Reserve - 2006A					217,766.83						217,766.83	
Revenue - 2006A					100,770.12						100,770.12	
Prepayment 2006A					60,157.97						60,157.97	
Acquisition/Construction - 2006A							$44,468.42				44,468.42	
Deferred Cost - 2006A							283,134.43				283,134.43	
Total Current Assets	$585,346.32		$355,254.58		$709,470.39		$327,602.85		$0.00		$1,977,674.14	

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

$483,299.45		

$483,299.45	
									4,771,700.55		4,771,700.55	
	$0.00		$0.00		$0.00		$0.00		$5,255,000.00		$5,255,000.00	
Total Assets	$585,346.32		$355,254.58		$709,470.39		$327,602.85		$5,255,000.00		$7,232,674.14	

Liabilities and Net Assets	
Current Liabilities												
Accounts Payable	$7,751.56										$7,751.56	
Due To Other Funds	1,365.76										1,365.76	
Deferred Revenue	282,720.32										282,720.32	
Deferred Revenue			$247,566.78								247,566.78	
Deferred Revenue					$329,549.02						329,549.02	
Total Current Liabilities	$291,837.64		$247,566.78		$329,549.02		$0.00		$0.00		$868,953.44	

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	$291,837.64		$247,566.78		$329,549.02		$0.00		$5,255,000.00		$6,123,953.44	

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 98,665.74
11,189.80

$293,508.68		

$106,700.53
987.27

$107,687.80		

$379,542.88
378.49

$379,921.37		

$327,442.82
160.05
(0.02)

$327,602.85		

$0.00		
$183,653.14 98,665.74
11,189.80
106,700.53
987.27
379,542.88
378.49
327,442.82
160.05
(0.02)
$1,108,720.70	
												
Total Liabilities and Net Assets	$585,346.32		$355,254.58		$709,470.39		$327,602.85		$5,255,000.00		$7,232,674.14	

Statement of Activities For the period of 10/31/2025

Revenues

General Fund

Debt Service	Debt Service

Construction
Fund		Long Term Debt Group		Total	

$0.00		

$0.00		
$967.31 32,857.37
425.00
987.27
378.49
$35,615.44	

$0.00		

$0.00		
$800.00 4,458.00
3,175.00
925.00
341.50
125.00
69.75
175.00
478.73
242.75
850.00
4,687.00
5,000.00
2,651.81
$23,979.54	

$160.05
$160.05

$160.05		

$0.00

$0.00		
$919.66 160.05
$1,079.71

$12,715.61	

$327,442.80		
$327,602.85		
$1,423,607.94	

$327,602.85		
$327,602.85		
$1,436,323.55	

Fund - 2021	Fund - 2006A

On-Roll Assessments	$967.31				
Off-Roll Assessments	32,857.37				
Other Income & Other Financing Sources	425.00				
On-Roll Assessments			$987.27		
On-Roll Assessments					$378.49	
Total Revenues	$34,249.68		$987.27		$378.49	

		 

Expenses

Supervisor Fees	$800.00		
Public Official Insurance	4,458.00					
Management	3,175.00					
Field Management	925.00					
Legal Advertising	341.50					
Web Site Maintenance	125.00					
Office Misc (Postage, Tel, Copies, Etc.)	69.75					
Dues, Licenses, and Fees	175.00					
Electric	478.73					
Entry Lighting	242.75					
Wetland Upland Maintenance	850.00					
General Insurance	4,687.00					
Lake Maintenance	5,000.00					
Front Entry Refurbishment	2,651.81					
Total Expenses	$23,979.54		$0.00		$0.00	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income	$919.66	
Total Other Revenues (Expenses) & Gains (Losses)	$919.66	
Change In Net Assets	$11,189.80	

Net Assets At Beginning Of Period	
$282,318.88	

Net Assets At End Of Period	
$293,508.68	

$0.00		$0.00	
$987.27		$378.49	

$106,700.53		
$379,542.88	

$107,687.80		
$379,921.37	

Amelia National CDD
Budget to Actual
For the Month Ended 10/31/25

Year to Date
Actual	Budget	Variance	Adopted FY
2026 Budget

Percentage Spent

Revenues
On Roll Assessments	$	967.31		$	20,294.05		$  (19,326.74)		$ 243,528.62		0.40%	
Off Roll Assessments	32,857.37		6,084.70		26,772.67		73,016.38		45.00%	
Other Income & Other Financing Sources	425.00		-		425.00		-		0.00%	
Net Revenues	$  34,249.68		$	26,378.75		$	7,870.93		$ 316,545.00		10.82%	

General & Administrative Expenses
Supervisor Fees	$	800.00		$	583.33		$	216.67		$	7,000.00		11.43%	
Public Official Insurance	4,458.00		319.17		4,138.83		3,830.00		116.40%	
Trustee Fees	-		691.40		(691.40)		8,296.76		0.00%	
District Management Fees	3,175.00		3,175.00		-		38,100.00		8.33%	
Field Management Fees	925.00		925.00		-		11,100.00		8.33%	
District Engineer	-		416.67		(416.67)		5,000.00		0.00%	
District Engineer - Reserves	-		166.67		(166.67)		2,000.00		0.00%	
Engineering Inspections - Reserves	-		416.67		(416.67)		5,000.00		0.00%	
Disclosure Agent	-		416.67		(416.67)		5,000.00		0.00%	
Property Appraiser Fee	-		541.67		(541.67)		6,500.00		0.00%	
District Counsel	-		333.33		(333.33)		4,000.00		0.00%	
Assessment Administration	-		625.00		(625.00)		7,500.00		0.00%	
Re-amortization Schedule	-		41.67		(41.67)		500.00		0.00%	
Audit Fees	-		400.00		(400.00)		4,800.00		0.00%	
Arbitrage	-		83.33		(83.33)		1,000.00		0.00%	
Tax Document Preparation Fee	-		4.00		(4.00)		48.00		0.00%	
Legal Advertising	341.50		83.33		258.17		1,000.00		34.15%	
Bank Fees	-		8.33		(8.33)		100.00		0.00%	
Contingency/Miscellaneous	-		2,356.75		(2,356.75)		28,281.00		0.00%	
Website Maintenance	125.00		225.00		(100.00)		2,700.00		4.63%	
Office Misc (Phone/Postage/Copies/Supplies/etc)	69.75		62.50		7.25		750.00		9.30%	
Dues, Licenses & Fees	175.00		14.58		160.42		175.00		100.00%	
Electric	478.73		833.33		(354.60)		10,000.00		4.79%	
Wetlands Water Table Management	850.00		425.00		425.00		5,100.00		16.67%	
General Insurance	4,687.00		414.85		4,272.15		4,978.20		94.15%	
Crime Insurance	-		41.67		(41.67)		500.00		0.00%	
Repairs & Maintenance - Entry	2,651.81		416.67		2,235.14		5,000.00		53.04%	
Repairs & Maintenance - Irrigation/wetland tree maintenance	-		666.67		(666.67)		8,000.00		0.00%	
Lake Maintenance	5,000.00		3,208.33		1,791.67		38,500.00		12.99%	
Landscape Maintenance	-		4,482.17		(4,482.17)		53,786.04		0.00%	
Landscape Improvement	-		333.33		(333.33)		4,000.00		0.00%	
Lake Improvements Repairs and Maint	-		333.33		(333.33)		4,000.00		0.00%	
Lake Treatment	-		416.67		(416.67)		5,000.00		0.00%	
Entry Decorations	242.75		416.67		(173.92)		5,000.00		4.86%	
Lake Improvements/Aerators New	-		2,500.00		(2,500.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$  23,979.54		$	26,378.75		$	(2,399.21)		$ 316,545.00		7.58%	
Income (Loss) from Operations	$ 10,270.14	$	-	$	10,270.14	$	- Other Income (Expense)
Interest Income	$	919.66		$	-	$	919.66		$	-	
Total Other Income (Expense)	$	919.66		 
$	-	$	919.66		$	-	
Net Income (Loss)	$  11,189.80		 
$	-	$	11,189.80		$	-