Amelia National CDD
January 2026 Financial Package

January 31, 2026

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	$256,437.68										$256,437.68	
State Board of Administration	7,008.90										7,008.90	
CNB Engineering Reserve	28,455.74										28,455.74	
CNB Reserve	122,409.80										122,409.80	
CNB - Aerator Reserve	60,484.47										60,484.47	
Accounts Receivable - Due from Developer	425.00										425.00	
Assessments Receivable	117,479.49										117,479.49	
Prepaid Expenses	2,020.31										2,020.31	
Assessments Receivable			$19,297.54								19,297.54	
Due From Other Funds			10,711.17								10,711.17	
Revenue 2021 Refund			283,989.54								283,989.54	
Interest 2021 Refund			18.79								18.79	
Prepayment 2021			895.14								895.14	
Assessments Receivable					$476,679.11						476,679.11	
Due From Other Funds					4,106.29						4,106.29	
Debt Service Reserve - 2006A					220,047.11						220,047.11	
Revenue - 2006A					107,044.87						107,044.87	
Prepayment 2006A					26,396.90						26,396.90	
Acquisition/Construction - 2006A							$44,934.05				44,934.05	
Deferred Cost - 2006A							286,069.51				286,069.51	
Total Current Assets	$594,721.39		$314,912.18		$834,274.28		$331,003.56		$0.00		$2,074,911.41	

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

$638,392.35		

$638,392.35	
									4,555,607.65		4,555,607.65	
	$0.00		$0.00		$0.00		$0.00		$5,194,000.00		$5,194,000.00	
Total Assets	$594,721.39		$314,912.18		$834,274.28		$331,003.56		$5,194,000.00		$7,268,911.41	

Liabilities and Net Assets	
Current Liabilities												
Accounts Payable	$11,482.00										$11,482.00	
Due To Other Funds	14,817.45										14,817.45	
Deferred Revenue	117,479.49										117,479.49	
Deferred Revenue			$19,297.54								19,297.54	
Deferred Revenue					$476,679.11						476,679.11	
Total Current Liabilities	$143,778.94		$19,297.54		$476,679.11		$0.00		$0.00		$639,755.59	

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

$5,194,000.00		

$5,194,000.00	
	$0.00		$0.00		$0.00		$0.00		$5,194,000.00		$5,194,000.00	
Total Liabilities	$143,778.94		$19,297.54		$476,679.11		$0.00		$5,194,000.00		$5,833,755.59	

	General Fund		Debt Service Fund - 2021		Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	
Net Assets												
Net Assets, Unrestricted	$183,653.14										$183,653.14	
Net Assets - General Government	98,665.74										98,665.74	
Current Year Net Assets - General Government	168,623.57										168,623.57	
Net Assets, Unrestricted			$106,700.53								106,700.53	
Current Year Net Assets, Unrestricted			188,914.11								188,914.11	
Net Assets, Unrestricted					$379,542.88						379,542.88	
Current Year Net Assets, Unrestricted					(21,947.71)						(21,947.71)	
Net Assets, Unrestricted							$327,442.82				327,442.82	
Current Year Net Assets, Unrestricted							3,560.76				3,560.76	
Net Assets - General Government							(0.02)				(0.02)	
Total Net Assets	$450,942.45		$295,614.64		$357,595.17		$331,003.56		$0.00		$1,435,155.82	
												
Total Liabilities and Net Assets	$594,721.39		$314,912.18		$834,274.28		$331,003.56		$5,194,000.00		$7,268,911.41	

Statement of Activities As of 1/31/2026

	General Fund	
Revenues		
On-Roll Assessments	$224,621.24	
Off-Roll Assessments	47,460.65	
On-Roll Assessments
On-Roll Assessments		
Other Assessments		
Total Revenues	$272,081.89	

Expenses		
Supervisor Fees	$2,200.00	
Public Official Insurance	4,458.00	
Trustee Services	4,040.63	
Management	12,700.00	
Field Management	3,700.00	
Engineering	1,617.64	
Disclosure Agent	1,250.00	
Property Appraiser	6,248.00	
District Counsel	3,784.00	
Assessment Administration	7,500.00	
Audit	4,800.00	
Legal Advertising	411.50	
Contingency/Miscellaneous	13,655.79	
Web Site Maintenance	800.00	
Office Misc (Postage, Tel, Copies, Etc.)	333.13	
Dues, Licenses, and Fees	175.00	
Electric	1,949.26	
Wetland Upland Maintenance	4,625.00	
General Insurance	4,687.00	
Lake Maintenance	14,800.00	
Landscaping Maintenance & Material	8,964.34	
Lake Improvements Repairs & Maintenance	775.00	
Entry Decorations	4,440.00	
Principal Payment		
Interest Payments		
Principal Payments		
Interest Payments		
Total Expenses	$107,914.29	

Other Revenues (Expenses) & Gains (Losses)		
Interest Income	$4,455.97	
Interest Income
Interest Income		
Interest Income		
Total Other Revenues (Expenses) & Gains (Losses)	$4,455.97	
Change In Net Assets	$168,623.57	
Net Assets At Beginning Of Year	$282,318.88	

Net Assets At End Of Year	
$450,942.45	

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

$229,256.51

$229,256.51		

$87,888.96 11,540.98
$99,429.94		

$0.00		

$0.00		
$224,621.24 47,460.65
229,256.51
87,888.96
11,540.98
$600,768.34	

$16,000.00 25,185.00

$41,185.00		

$45,000.00 79,415.63
$124,415.63		

$0.00		

$0.00		
$2,200.00 4,458.00
4,040.63
12,700.00
3,700.00
1,617.64
1,250.00
6,248.00
3,784.00
7,500.00
4,800.00
411.50
13,655.79
800.00
333.13
175.00
1,949.26
4,625.00
4,687.00
14,800.00
8,964.34
775.00
4,440.00
16,000.00
25,185.00
45,000.00
79,415.63
$273,514.92	

$842.60

$842.60

$188,914.11

$106,700.53		

$3,037.98

$3,037.98 ($21,947.71)
$379,542.88		

$3,560.76
$3,560.76

$3,560.76

$327,442.80		

$0.00

$0.00

$0.00		
$4,455.97 842.60
3,037.98
3,560.76
$11,897.31

$339,150.73

$1,096,005.09	

$295,614.64		
$357,595.17		
$331,003.56		
$0.00		
$1,435,155.82	

Amelia National CDD
Budget to Actual
For the Month Ended 1/31/26

Year to Date
Actual	Budget	Variance	Adopted FY
2026 Budget

Percentage Spent

Revenues
On Roll Assessments	$ 224,621.24		$	81,176.21		$  143,445.03		$ 243,528.62		92.24%	
Off Roll Assessments	47,460.65		24,338.79		23,121.86		73,016.38		65.00%	
Net Revenues	$ 272,081.89		$	105,515.00		$  166,566.89		$ 316,545.00		85.95%	

General & Administrative Expenses
Supervisor Fees	$	2,200.00		$	2,333.33		$	(133.33)		$	7,000.00		31.43%	
Public Official Insurance	4,458.00		1,276.67		3,181.33		3,830.00		116.40%	
Trustee Fees	4,040.63		2,765.59		1,275.04		8,296.76		48.70%	
District Management Fees	12,700.00		12,700.00		-		38,100.00		33.33%	
Field Management Fees	3,700.00		3,700.00		-		11,100.00		33.33%	
District Engineer	1,617.64		1,666.67		(49.03)		5,000.00		32.35%	
District Engineer - Reserves	-		666.67		(666.67)		2,000.00		0.00%	
Engineering Inspections - Reserves	-		1,666.67		(1,666.67)		5,000.00		0.00%	
Disclosure Agent	1,250.00		1,666.67		(416.67)		5,000.00		25.00%	
Property Appraiser Fee	6,248.00		2,166.67		4,081.33		6,500.00		96.12%	
District Counsel	3,784.00		1,333.33		2,450.67		4,000.00		94.60%	
Assessment Administration	7,500.00		2,500.00		5,000.00		7,500.00		100.00%	
Re-amortization Schedule	-		166.67		(166.67)		500.00		0.00%	
Audit Fees	4,800.00		1,600.00		3,200.00		4,800.00		100.00%	
Arbitrage	-		333.33		(333.33)		1,000.00		0.00%	
Tax Document Preparation Fee	-		16.00		(16.00)		48.00		0.00%	
Legal Advertising	411.50		333.33		78.17		1,000.00		41.15%	
Bank Fees	-		33.33		(33.33)		100.00		0.00%	
Contingency/Miscellaneous	13,655.79		9,427.00		4,228.79		28,281.00		0.00%	
Website Maintenance	800.00		900.00		(100.00)		2,700.00		29.63%	
Office Misc (Phone/Postage/Copies/Supplies/etc)	333.13		250.00		83.13		750.00		44.42%	
Dues, Licenses & Fees	175.00		58.33		116.67		175.00		100.00%	
Electric	1,949.26		3,333.33		(1,384.07)		10,000.00		19.49%	
Wetlands Water Table Management	4,625.00		1,700.00		2,925.00		5,100.00		90.69%	
General Insurance	4,687.00		1,659.40		3,027.60		4,978.20		94.15%	
Crime Insurance	-		166.67		(166.67)		500.00		0.00%	
Repairs & Maintenance - Entry	-		1,666.67		(1,666.67)		5,000.00		0.00%	
Repairs & Maintenance - Irrigation/wetland tree maintenance	-		2,666.67		(2,666.67)		8,000.00		0.00%	
Lake Maintenance	14,800.00		12,833.33		1,966.67		38,500.00		38.44%	
Landscape Maintenance	8,964.34		17,928.68		(8,964.34)		53,786.04		16.67%	
Landscape Improvement	-		1,333.33		(1,333.33)		4,000.00		0.00%	
Lake Improvements Repairs and Maint	775.00		1,333.33		(558.33)		4,000.00		19.38%	
Lake Treatment	-		1,666.67		(1,666.67)		5,000.00		0.00%	
Entry Decorations	4,440.00		1,666.67		2,773.33		5,000.00		88.80%	
Lake Improvements/Aerators New	-		10,000.00		(10,000.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$ 107,914.29		$	105,515.00		$	2,399.29		$ 316,545.00		34.09%	
Income (Loss) from Operations	$ 164,167.60	$	-	$ 164,167.60	$	- Other Income (Expense)
Interest Income	$	4,455.97		$	-	$	4,455.97		$	-	
Total Other Income (Expense)	$	4,455.97		 
$	-	$	4,455.97		$	-	
Net Income (Loss)	$ 168,623.57		$	-		$	168,623.57		$	-