Title: Amelia National CDD Financials August 2026
Author: glasgowj

Amelia National CDD

Amelia National CDD
August 2026 Financial Package

August 31, 2026

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

Amelia National CDD
Statement of Financial Position
General Fund | As of 8/31/2026 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
Accounts Receivable - Due from Developer Prepaid Expenses
Revenue 2021 Refund
Interest 2021 Refund
Prepayment 2021 Assessments Receivable Debt Service Reserve - 2006A Revenue - 2006A
Prepayment 2006A Acquisition/Construction - 2006A Deferred Cost - 2006A
Total Current Assets

$129,418.12
7,166.41
28,968.38
124,615.09
61,574.13
425.00
2,128.06

$354,295.19

$87,101.81
16.96
8,269.72

$95,388.49

$42,235.30 196,380.72
61,194.58
13,874.76

$313,685.36

$45,945.08 321,042.59

$366,987.67

$0.00

$129,418.12
7,166.41
28,968.38
124,615.09
61,574.13
425.00
2,128.06
87,101.81
16.96
8,269.72
42,235.30
196,380.72
61,194.58
13,874.76
45,945.08
321,042.59

$1,130,356.71

Investments Amount Available in Debt Service Funds Amount To Be Provided Total Investments | $0.00 | $0.00 | | $0.00 | | $0.00 | | $366,838.55 4,410,161.45 $4,777,000.00 | | $366,838.55 4,410,161.45 $4,777,000.00
Total Assets | $354,295.19 | $95,388.49 | | $313,685.36 | | $366,987.67 | | $4,777,000.00 | | $5,907,356.71
Current Liabilities Accounts Payable Deferred Revenue Total Current Liabilities | $6,879.10 $6,879.10 | $0.00 | | $42,235.30 $42,235.30 | | $0.00 | | $0.00 | | $6,879.10 42,235.30 $49,114.40
Long Term Liabilities Revenue Bonds Payable - Long-Term Total Long Term Liabilities | $0.00 | $0.00 | | $0.00 | | $0.00 | | $4,777,000.00 $4,777,000.00 | | $4,777,000.00 $4,777,000.00
Total Liabilities | $6,879.10 | $0.00 | | $42,235.30 | | $0.00 | | $4,777,000.00 | | $4,826,114.40

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
65,097.21

$347,416.09

$106,700.53 (11,312.04)

$95,388.49

$379,542.88 (108,092.82)

$271,450.06

$327,442.82 39,544.87
(0.02)

$366,987.67

$0.00

$183,653.14 98,665.74
65,097.21
106,700.53
(11,312.04)
379,542.88
(108,092.82)
327,442.82
39,544.87
(0.02)

$1,081,242.31

Total Liabilities and Net Assets | $354,295.19 | $95,388.49 | | $313,685.36 | | $366,987.67 | | $4,777,000.00 | | $5,907,356.71

Revenues

General Fund

Statement of Activities As of 8/31/2026
Debt Service Fund - 2021

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

Total

On-Roll Assessments | $244,682.06 | | | | | | | | | | $244,682.06
Off-Roll Assessments | 73,016.39 | | | | | | | | | | 73,016.39
On-Roll Assessments | | | $249,731.29 | | | | | | | | 249,731.29
Other Assessments | | | 7,398.48 | | | | | | | | 7,398.48
On-Roll Assessments | | | | | $95,738.29 | | | | | | 95,738.29
Off-Roll Assessments | | | | | 192,405.26 | | | | | | 192,405.26
Other Assessments | | | | | 34,622.94 | | | | | | 34,622.94
Inter-Fund Transfers | | | | | (28,417.44) | | | | | | (28,417.44)
Inter-Fund Transfers | | | | | | | $28,417.44 | | | | 28,417.44
Total Revenues | $317,698.45 | | $257,129.77 | | $294,349.05 | | $28,417.44 | | $0.00 | | $897,594.71

Expenses

Supervisor Fees | $5,800.00 | | | | | | | | | | $5,800.00
Public Official Insurance | 4,458.00 | | | | | | | | | | 4,458.00
Trustee Services | 8,189.01 | | | | | | | | | | 8,189.01
Management | 34,925.00 | | | | | | | | | | 34,925.00
Field Management | 10,175.00 | | | | | | | | | | 10,175.00
Engineering | 15,085.55 | | | | | | | | | | 15,085.55
Disclosure Agent | 3,750.00 | | | | | | | | | | 3,750.00
Property Appraiser | 6,248.00 | | | | | | | | | | 6,248.00
District Counsel | 19,446.50 | | | | | | | | | | 19,446.50
Assessment Administration | 7,500.00 | | | | | | | | | | 7,500.00
Reamortization Schedule | 375.00 | | | | | | | | | | 375.00
Audit | 4,800.00 | | | | | | | | | | 4,800.00
Arbitrage Calculation | 2,750.00 | | | | | | | | | | 2,750.00
Tax Preparation | 42.10 | | | | | | | | | | 42.10
Legal Advertising | 1,419.86 | | | | | | | | | | 1,419.86
Contingency/Miscellaneous | 40,183.79 | | | | | | | | | | 40,183.79
Web Site Maintenance | 2,275.00 | | | | | | | | | | 2,275.00
Office Misc (Postage, Tel, Copies, Etc.) | 759.44 | | | | | | | | | | 759.44
Dues, Licenses, and Fees | 175.00 | | | | | | | | | | 175.00
Electric | 5,517.64 | | | | | | | | | | 5,517.64
Wetland Upland Maintenance | 6,325.00 | | | | | | | | | | 6,325.00
General Insurance | 4,687.00 | | | | | | | | | | 4,687.00
Repairs & Maintenance-Irrigation/Wetland | 3,762.00 | | | | | | | | | | 3,762.00
Lake Maintenance | 25,205.00 | | | | | | | | | | 25,205.00
Landscaping Maintenance & Material | 44,939.53 | | | | | | | | | | 44,939.53
Lake Improvements Repairs & Maintenance | 1,750.00 | | | | | | | | | | 1,750.00
Entry Decorations | 4,440.00 | | | | | | | | | | 4,440.00
Principal Payment | | | $223,000.00 | | | | | | | | 223,000.00
Interest Payments | | | 50,194.80 | | | | | | | | 50,194.80
Principal Payments | | | | | $255,000.00 | | | | | | 255,000.00
Interest Payments | | | | | 157,621.88 | | | | | | 157,621.88
Total Expenses | $264,983.42 | | $273,194.80 | | $412,621.88 | | $0.00 | | $0.00 | | $950,800.10

Other Revenues (Expenses) & Gains (Losses)

Interest Income | $12,382.18 | | | | | | | | | | $12,382.18
Interest Income | | | $4,752.99 | | | | | | | | 4,752.99
Interest Income | | | | | $10,180.01 | | | | | | 10,180.01
Interest Income | | | | | | | $11,127.43 | | | | 11,127.43
Total Other Revenues (Expenses) & Gains (Losses) | $12,382.18 | | $4,752.99 | | $10,180.01 | | $11,127.43 | | $0.00 | | $38,442.61
Change In Net Assets | $65,097.21 | | ($11,312.04) | | ($108,092.82) | | $39,544.87 | | $0.00 | | ($14,762.78)
Net Assets At Beginning Of Year | $282,318.88 | | $106,700.53 | | $379,542.88 | | $327,442.80 | | $0.00 | | $1,096,005.09
Net Assets At End Of Year | $347,416.09 | | $95,388.49 | | $271,450.06 | | $366,987.67 | | $0.00 | | $1,081,242.31

Amelia National CDD
Budget to Actual
For The Month Ended 8/31/2026
Year To Date
| Actual | | | Budget | | Variance | | Adopted FY 2026 Budget | | Percentage Spent
$ | 244,682.06 | | $ | 223,234.55 | | $ | 21,447.51 | | $ | 243,528.62 | | 100.47%
| 73,016.39 | | | 66,931.70 | | | $6,084.69 | | | 73,016.38 | | 100.00%
| $317,698.45 | | | $290,166.25 | | | $27,532.20 | | $ | 316,545.00 | | 100.36%
$ | 5,800.00 | | $ | 6,416.63 | | $ | 616.63 | | $ | 7,000.00 | | 82.86%
| 4,458.00 | | | 3,510.87 | | | (947.13) | | | 3,830.00 | | 116.40%
| 8,189.01 | | | 7,605.40 | | | (583.61) | | | 8,296.76 | | 98.70%
| 34,925.00 | | | 34,925.00 | | | - | | | 38,100.00 | | 91.67%
| 10,175.00 | | | 10,175.00 | | | - | | | 11,100.00 | | 91.67%
| 15,085.55 | | | 4,583.37 | | | (10,502.18) | | | 5,000.00 | | 301.71%
| 0.00 | | | 4,583.37 | | | 4,583.37 | | | 2,000.00 | | 0.00%
| 3,750.00 | | | 4,583.37 | | | 833.37 | | | 5,000.00 | | 75.00%
| 6,248.00 | | | 5,958.37 | | | (289.63) | | | 5,000.00 | | 124.96%
| 19,446.50 | | | 3,666.63 | | | (15,779.87) | | | 6,500.00 | | 299.18%
| 7,500.00 | | | 6,875.00 | | | (625.00) | | | 4,000.00 | | 187.50%
| 375.00 | | | 458.37 | | | 83.37 | | | 7,500.00 | | 5.00%
| 0.00 | | | 1,833.37 | | | 1,833.37 | | | 500.00 | | 0.00%
| 4,800.00 | | | 4,400.00 | | | (400.00) | | | 4,800.00 | | 100.00%
| 2,750.00 | | | 916.63 | | | (1,833.37) | | | 1,000.00 | | 275.00%
| 42.10 | | | 44.00 | | | 1.90 | | | 48.00 | | 87.71%
| 1,419.86 | | | 916.63 | | | (503.23) | | | 1,000.00 | | 141.99%
| 0.00 | | | 91.63 | | | 91.63 | | | 100.00 | | 0.00%
| 40,183.79 | | | 25,924.14 | | | (14,259.65) | | | 28,281.00 | | 142.09%
| 2,275.00 | | | 2,475.00 | | | 200.00 | | | 2,700.00 | | 84.26%
| 759.44 | | | 687.50 | | | (71.94) | | | 750.00 | | 101.26%
| 175.00 | | | 160.38 | | | (14.62) | | | 175.00 | | 100.00%
| 5,517.64 | | | 9,166.63 | | | 3,648.99 | | | 10,000.00 | | 55.18%
| 6,325.00 | | | 4,675.00 | | | (1,650.00) | | | 5,100.00 | | 124.02%
| 4,687.00 | | | 4,563.35 | | | (123.65) | | | 4,978.20 | | 94.15%
| 0.00 | | | 458.37 | | | 458.37 | | | 500.00 | | 0.00%
| 0.00 | | | 4,583.37 | | | 4,583.37 | | | 5,000.00 | | 0.00%
| 3,762.00 | | | 7,333.37 | | | 3,571.37 | | | 8,000.00 | | 47.03%
| 25,205.00 | | | 35,291.63 | | | 10,086.63 | | | 38,500.00 | | 65.47%
| 44,939.53 | | | 49,303.87 | | | 4,364.34 | | | 53,786.04 | | 83.55%
| 0.00 | | | 3,666.63 | | | 3,666.63 | | | 4,000.00 | | 0.00%
| 1,750.00 | | | 3,666.63 | | | 1,916.63 | | | 4,000.00 | | 43.75%
| 4,440.00 | | | 4,583.37 | | | 143.37 | | | 5,000.00 | | 88.80%
| 0.00 | | | 27,500.00 | | | 27,500.00 | | | 30,000.00 | | 0.00%
| 0.00 | | | 4,583.37 | | | 4,583.37 | | | 5,000.00 | | 0.00%
$ | 264,983.42 | | $ | 290,166.25 | | $ | 25,182.83 | | $ | 316,545.00 | | 83.71%
$ | 52,715.03 | | $ | - | | $	52,715.03 | | $ | - | |
$ | 12,382.18 | | $ | - | | $	12,382.18 | | $ | - | |
$ | 12,382.18 | | $ | - | | $	12,382.18 | | $ | - | |
$ | 65,097.21 | | $ | - | | $	65,097.21 | | $ | - | |

Revenues
On-Roll Assessments Off-Roll Assessments
Net Revenues
General & Administrative Expenses
Supervisor Fees
Public Official Insurance Trustee Services Management
Field Management Engineering
Engineering Inspections (Reserves) Disclosure Agent
Property Appraiser District Counsel
Assessment Administration Reamortization Schedule Engineering - Reserves Audit
Arbitrage Calculation Tax Preparation Legal Advertising Bank Fees
Contingency/Miscellaneous Web Site Maintenance
Office Misc (Postage, Tel, Copies, Etc.) Dues, Licenses, and Fees
Electric
Wetland Upland Maintenance General Insurance
Crime Insurance
Repair & Maintenance - Entry
Repairs & Maintenance-Irrigation/Wetland Lake Maintenance
Landscaping Maintenance & Material Landscape Improvements
Lake Improvements Repairs & Maintenance Entry Decorations
Lake Improvements/Aerators New Lake Treatment
Total General & Administrative Expenses

Income (Loss) from Operations

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