Amelia National CDD
April 2026 Financial Package

April 30, 2026

PFM Management Services 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	

Current Assets
General Checking - CNB State Board of Administration CNB Engineering Reserve CNB Reserve
CNB - Aerator Reserve Assessments Receivable Assessments Receivable Revenue 2021 Refund
Interest 2021 Refund
Prepayment 2021
Sinking Fund 2021 Assessments Receivable Debt Service Reserve - 2006A Revenue - 2006A
Prepayment 2006A Acquisition/Construction - 2006A Deferred Cost - 2006A
Total Current Assets	

$202,071.58
7,074.63
28,674.97
123,352.92
60,950.48
15,590.34

$437,714.92		
Assets

$4,733.58 79,508.45
25,009.80
902.88
207,000.00

$317,154.71	

$44,049.97 222,141.86
310,863.77
48,874.76

$625,930.36		

$45,361.78 288,765.01

$334,126.79		

$0.00		

$202,071.58
7,074.63
28,674.97
123,352.92
60,950.48
15,590.34
4,733.58
79,508.45
25,009.80
902.88
207,000.00
44,049.97
222,141.86
310,863.77
48,874.76
45,361.78
288,765.01
$1,714,926.78	

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

$0.00		

$0.00	

$0.00		

$0.00		

$894,301.52 4,299,698.48

$5,194,000.00		

$894,301.52 4,299,698.48
$5,194,000.00	
Total Assets	$437,714.92		
$317,154.71	$625,930.36		$334,126.79		$5,194,000.00		$6,908,926.78	

Current Liabilities Accounts Payable Due To Other Funds Deferred Revenue Deferred Revenue Deferred Revenue
Total Current Liabilities	

Liabilities and Net Assets

$1,302.24 6,363.06
15,590.34
$4,733.58

$23,255.64	$4,733.58	

$44,049.97

$44,049.97		

$0.00		

$0.00		

$1,302.24 6,363.06
15,590.34
4,733.58
44,049.97
$72,039.19	

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

$0.00		

$0.00		

$0.00		

$0.00		

$5,194,000.00

$5,194,000.00		

$5,194,000.00
$5,194,000.00	
Total Liabilities	$23,255.64		$4,733.58		$44,049.97		$0.00		$5,194,000.00		$5,266,039.19	

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
132,140.40

$414,459.28		

$106,700.53 205,720.60

$312,421.13		

$379,542.88 202,337.51

$581,880.39		

$327,442.82
6,683.99

(0.02)

$334,126.79		

$0.00		
$183,653.14 98,665.74
132,140.40

106,700.53
205,720.60

379,542.88
202,337.51

327,442.82
6,683.99

(0.02)
$1,642,887.59	
												
Total Liabilities and Net Assets	$437,714.92		$317,154.71		$625,930.36		$334,126.79		$5,194,000.00		$6,908,926.78	

Statement of Activities As of 4/30/2026

	General Fund	
Revenues		
On-Roll Assessments	$238,890.73	
Off-Roll Assessments	62,063.93	
On-Roll Assessments
On-Roll Assessments		
Off-Roll Assessments		
Other Assessments		
Total Revenues	$300,954.66	

Expenses		
Supervisor Fees	$4,400.00	
Public Official Insurance	4,458.00	
Trustee Services	6,060.94	
Management	22,225.00	
Field Management	6,475.00	
Engineering	9,643.95	
Disclosure Agent	2,500.00	
Property Appraiser	6,248.00	
District Counsel	11,571.50	
Assessment Administration	7,500.00	
Audit	4,800.00	
Tax Preparation	42.10	
Legal Advertising	609.50	
Contingency/Miscellaneous	13,655.79	
Web Site Maintenance	1,475.00	
Office Misc (Postage, Tel, Copies, Etc.)	505.99	
Dues, Licenses, and Fees	175.00	
Electric	3,532.59	
Wetland Upland Maintenance	5,050.00	
General Insurance	4,687.00	
Lake Maintenance	22,000.00	
Landscaping Maintenance & Material	25,867.85	
Lake Improvements Repairs & Maintenance	8,750.00	
Entry Decorations	4,440.00	
Principal Payment		
Interest Payments		
Principal Payments		
Interest Payments		
Total Expenses	$176,673.21	

Debt Service Fund - 2021	Debt Service Fund - 2006A	

$243,820.45

$243,820.45	

$93,472.28 192,405.26
34,622.94
$320,500.48	

$16,000.00 25,185.00

$41,185.00	

$45,000.00 79,415.63
$124,415.63	

$3,085.15

$3,085.15

$205,720.60

$106,700.53	

$6,252.66

$6,252.66

$202,337.51

$379,542.88	

Construction
Fund		Long Term Debt Group		Total	
				
$238,890.73	
				62,063.93	
				243,820.45	
				93,472.28	
				192,405.26	
				34,622.94	
$0.00		$0.00		$865,275.59	
				
$4,400.00	
				4,458.00	
				6,060.94	
				22,225.00	
				6,475.00	
				9,643.95	
				2,500.00	
				6,248.00	
				11,571.50	
				7,500.00	
				4,800.00	
				42.10	
				609.50	
				13,655.79	
				1,475.00	
				505.99	
				175.00	
				3,532.59	
				5,050.00	
				4,687.00	
				22,000.00	
				25,867.85	
				8,750.00	
				4,440.00	
				16,000.00	
				25,185.00	
				45,000.00	
				79,415.63	
$0.00		$0.00		$342,273.84	
				
$7,858.95	
				3,085.15	
				6,252.66	
$6,683.99				6,683.99	
$6,683.99		$0.00		$23,880.75	
$6,683.99		$0.00		$546,882.50	
$327,442.80		$0.00		$1,096,005.09	

$334,126.79		
$0.00		
$1,642,887.59	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets

Net Assets At Beginning Of Year

$7,858.95

	 
$7,858.95

$132,140.40

$282,318.88

	 

Net Assets At End Of Year

$414,459.28

$312,421.13	$581,880.39

Amelia National CDD
Budget to Actual
For the Month Ended 4/30/26

Year to Date
Actual	Budget	Variance	Adopted FY
2026 Budget

Percentage Spent

Revenues
On Roll Assessments	$ 238,890.73		$	142,058.36		$	96,832.37		$ 243,528.62		98.10%	
Off Roll Assessments	62,063.93		42,592.89		19,471.04		73,016.38		85.00%	
Net Revenues	$ 300,954.66		$	184,651.25		$  116,303.41		$ 316,545.00		95.07%	

General & Administrative Expenses
Supervisor Fees	$	4,400.00		$	4,083.33		$	316.67		$	7,000.00		62.86%	
Public Official Insurance	4,458.00		2,234.17		2,223.83		3,830.00		116.40%	
Trustee Fees	6,060.94		4,839.78		1,221.16		8,296.76		73.05%	
District Management Fees	22,225.00		22,225.00		-		38,100.00		58.33%	
Field Management Fees	6,475.00		6,475.00		-		11,100.00		58.33%	
District Engineer	9,643.95		2,916.67		6,727.28		5,000.00		192.88%	
District Engineer - Reserves	-		1,166.67		(1,166.67)		2,000.00		0.00%	
Engineering Inspections - Reserves	-		2,916.67		(2,916.67)		5,000.00		0.00%	
Disclosure Agent	2,500.00		2,916.67		(416.67)		5,000.00		50.00%	
Property Appraiser Fee	6,248.00		3,791.67		2,456.33		6,500.00		96.12%	
District Counsel	11,571.50		2,333.33		9,238.17		4,000.00		289.29%	
Assessment Administration	7,500.00		4,375.00		3,125.00		7,500.00		100.00%	
Re-amortization Schedule	-		291.67		(291.67)		500.00		0.00%	
Audit Fees	4,800.00		2,800.00		2,000.00		4,800.00		100.00%	
Arbitrage	-		583.33		(583.33)		1,000.00		0.00%	
Tax Document Preparation Fee	42.10		28.00		14.10		48.00		0.00%	
Legal Advertising	609.50		583.33		26.17		1,000.00		60.95%	
Bank Fees	-		58.33		(58.33)		100.00		0.00%	
Contingency/Miscellaneous	13,655.79		16,497.25		(2,841.46)		28,281.00		0.00%	
Website Maintenance	1,475.00		1,575.00		(100.00)		2,700.00		54.63%	
Office Misc (Phone/Postage/Copies/Supplies/etc)	505.99		437.50		68.49		750.00		67.47%	
Dues, Licenses & Fees	175.00		102.08		72.92		175.00		100.00%	
Electric	3,532.59		5,833.33		(2,300.74)		10,000.00		35.33%	
Wetlands Water Table Management	5,050.00		2,975.00		2,075.00		5,100.00		99.02%	
General Insurance	4,687.00		2,903.95		1,783.05		4,978.20		94.15%	
Crime Insurance	-		291.67		(291.67)		500.00		0.00%	
Repairs & Maintenance - Entry	-		2,916.67		(2,916.67)		5,000.00		0.00%	
Repairs & Maintenance - Irrigation/wetland tree maintenance	-		4,666.67		(4,666.67)		8,000.00		0.00%	
Lake Maintenance	22,000.00		22,458.33		(458.33)		38,500.00		57.14%	
Landscape Maintenance	25,867.85		31,375.19		(5,507.34)		53,786.04		48.09%	
Landscape Improvement	-		2,333.33		(2,333.33)		4,000.00		0.00%	
Lake Improvements Repairs and Maint	8,750.00		2,333.33		6,416.67		4,000.00		218.75%	
Lake Treatment	-		2,916.67		(2,916.67)		5,000.00		0.00%	
Entry Decorations	4,440.00		2,916.67		1,523.33		5,000.00		88.80%	
Lake Improvements/Aerators New	-		17,500.00		(17,500.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$ 176,673.21		$	184,651.25		$	(7,978.04)		$ 316,545.00		55.81%	
Income (Loss) from Operations	$ 124,281.45	$	-	$ 124,281.45	$	- Other Income (Expense)
Interest Income	$	7,858.95		$	-	$	7,858.95		$	-	
Total Other Income (Expense)	$	7,858.95		 
$	-	$	7,858.95		$	-	
Net Income (Loss)	$ 132,140.40		$	-		$	132,140.40		$	-