Title: WMS FY27 Adopted Budget.xlsx - Group
Author: Gms

Wind Meadows South
Community Development District Adopted Budget
General Fund

Wind Meadows South Community Development District General Fund Budget

Wind Meadows South
Community Development District

Wind Meadows South
Community Development District

Adopted Budget
FY2027

Table of Contents

1-2 | General Fund
3-7 | General Fund Narrative
8 | Debt Service Series 2021
9 | 2021 Amortization Schedule
10 | Debt Service Series 2023
11 | 2023 Amortization Schedule
12 | Capital Reserve Fund

| Adopted Budget | Actuals Through | Projected Next | Projected Through | Adopted Budget
Description | FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY2027
Revenues | | | | |
Assessments - Tax Roll | $	798,089 | $	801,344 | $	- | $	801,344 | $	798,089
Miscellaneous Income | $	- | $	180 | $	- | $	180 | $	-
Interest | $	- | $	13,026 | $	1,628 | $	14,654 | $	-
Carry Forward | $	- | $	- | $	- | $	- | $	4,070
Total Revenues | $	798,089 | $	814,550 | $	1,628 | $	816,178 | $	802,159
Expenditures | | | | |

General & Administrative
Supervisor Fees

$	12,000

$	3,600

$	3,000

$	6,600

$	12,000

FICA Expenditures | $	918 | $	275 | $	230 | $	505 | $	918
Engineering | $	18,000 | $	6,688 | $	5,064 | $	11,752 | $	18,000
Attorney | $	25,000 | $	13,186 | $	11,814 | $	25,000 | $	25,000
Annual Audit | $	3,400 | $	3,300 | $	- | $	3,300 | $	3,500
Assessment Administration | $	6,180 | $	6,180 | $	- | $	6,180 | $	6,489
Arbitrage | $	900 | $	900 | $	- | $	900 | $	900
Dissemination | $	6,489 | $	4,867 | $	1,623 | $	6,490 | $	6,813
Trustee Fees | $	8,869 | $	8,330 | $	- | $	8,330 | $	8,869
Management Fees | $	45,000 | $	33,750 | $	11,250 | $	45,000 | $	47,250
Information Technology | $	1,947 | $	1,460 | $	486 | $	1,946 | $	2,044
Website Maintenance | $	1,298 | $	974 | $	324 | $	1,298 | $	1,363
Postage & Delivery | $	1,400 | $	648 | $	300 | $	948 | $	1,400
Insurance | $	6,845 | $	6,964 | $	- | $	6,964 | $	6,940
Copies | $	200 | $	60 | $	50 | $	110 | $	200
Legal Advertising | $	2,500 | $	2,156 | $	345 | $	2,500 | $	2,500
Contingency | $	1,100 | $	2,113 | $	201 | $	2,314 | $	1,500
Property Taxes | $	- | $	27 | $	- | $	27 | $	-
Office Supplies | $	400 | $	8 | $	50 | $	58 | $	400
Dues, Licenses & Subscriptions | $	175 | $	175 | $	- | $	175 | $	175
Subtotal Administrative Expenditures | $	142,620 | $	95,659 | $	34,736 | $	130,396 | $	146,261
Operations & Maintenance | | | | |

Field Expenditures
Property Insurance

$	22,335

$	19,247

$	-

$	19,247

$	26,562

Field Management | $	17,034 | $	12,776 | $	4,260 | $	17,036 | $	17,886
Landscape Maintenance | $	155,000 | $	113,736 | $	40,044 | $	153,780 | $	155,000
Landscape Replacement | $	50,000 | $	4,900 | $	12,500 | $	17,400 | $	40,000
Lake Maintenance | $	6,500 | $	3,525 | $	1,425 | $	4,950 | $	-
Pond Maintenance | $	5,000 | $	- | $	1,667 | $	1,667 | $	5,880
Streetlights | $	88,400 | $	56,018 | $	18,780 | $	74,798 | $	88,400
Electric | $	500 | $	228 | $	72 | $	300 | $	500
Water & Sewer | $	65,000 | $	29,555 | $	8,919 | $	38,474 | $	60,000
Sidewalk & Asphalt Maintenance | $	2,500 | $	- | $	1,250 | $	1,250 | $	2,500
Irrigation Repairs | $	8,000 | $	3,942 | $	4,058 | $	8,000 | $	10,500
General Repairs & Maintenance | $	15,000 | $	4,985 | $	7,500 | $	12,485 | $	15,000
Reserve Study | $	- | $	- | $	- | $	- | $	7,000
Holiday Décor | $	7,500 | $	6,778 | $	- | $	6,778 | $	7,500
Contingency | $	5,000 | $	220 | $	2,500 | $	2,720 | $	10,000
Subtotal Field Expenditures | $	447,769 | $	255,910 | $	102,974 | $	358,884 | $	446,727

| Adopted Budget | Actuals Through | Projected Next | Projected Through | Adopted Budget
Description | FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY2027

Amenity Expenditures
Amenity - Electric

$	15,000

$	10,822

$	3,846

$	14,668

$	16,500

Amenity - Water | $	8,000 | $	3,273 | $	1,359 | $	4,632 | $	5,500
Internet | $	3,000 | $	585 | $	195 | $	780 | $	845
Pest Control | $	3,200 | $	1,491 | $	800 | $	2,291 | $	3,200
Janitorial Service | $	16,000 | $	9,630 | $	3,240 | $	12,870 | $	16,000
Security Services | $	35,000 | $	26,921 | $	8,079 | $	35,000 | $	35,000
Pool Maintenance | $	40,000 | $	28,400 | $	9,450 | $	37,850 | $	39,000
Pool Permit | $	- | $	280 | $	- | $	280 | $	-
Amenity Repairs & Maintenance | $	15,000 | $	3,395 | $	3,750 | $	7,145 | $	20,000
Amenity Access Management | $	12,500 | $	9,375 | $	3,125 | $	12,500 | $	13,125
Contingency | $	10,000 | $	14,344 | $	2,500 | $	16,844 | $	10,000
Subtotal Amenity Expenditures | $	157,700 | $	108,517 | $	36,344 | $	144,861 | $	159,170
Total Operations and Maintenance: | $	605,469 | $	364,427 | $	139,318 | $	503,745 | $	605,897

Other Expenditures
Capital Reserves - Transfer

$	50,000

$	50,000

$	-

$	50,000

$	50,000

Total Other Expenditures | $	50,000 | $	50,000 | $	- | $	50,000 | $	50,000
Total Expenditures | $	798,089 | $	510,087 | $	174,055 | $	684,141 | $	802,159
Excess Revenues/(Expenditures) | $	- | $	304,463 | $	(172,426) | $	132,037 | $	-
Net Assessments | $	798,089
Add: Discounts & Collections 7% | $	60,071
Gross Assessments | $	858,160

Product | Units | Net Assessment | Net Per Unit (7%) | Gross Per Unit
Single Family | 835 | $	798,089 | $	956 | $	1,028
Total | 835 | $	798,089 | |

FY2027

FY2026

Increase/	%
(Decrease) Per Unit Increase/Decrease

$1,028 | $1,028 | $	-	0%

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Carry Forward

Represents amount used to offset the District’s fiscal year expenditure.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

FICA Expenditure

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisors checks

Engineering

The District’s engineer Hunter Engineering Inc. provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel Kilinski Van Wyk, PLLC, provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted with Governmental Management Services – Central Florida LLC, to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District has contracted with AMTEC, to annually calculate the District’s Arbitrage Rebate Liability on Series 2021 and anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon Series 2021 and anticipated bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2021 and Series 2023 bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various costs of information technology for the District with Governmental Management Services – Central Florida LLC, such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida, LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages with Florida Insurance Alliance. FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing materials for board meetings, printing of computerized checks, stationery, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Services

Property Insurance

Represents the District’s property insurance coverages with Florida Insurance Alliance.

Field Management

The District has contracted with Governmental Management Services – Central Florida, LLC to provide onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District.

Landscape Replacement

Represents the cost of replacing landscaping within the common areas of the District.

Pond Maintenance

Represents the cost of aquatic management services for the District’s lakes. Services include monthly inspections and/or treatments needed to maintain control of noxious vegetation growth within the lakes.

Streetlights

Represents the cost to maintain streetlights within the District boundaries for the fiscal year.

Electric

Represents the cost of electric charges of common areas throughout the District.

Water & Sewer

Represents the costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents the costs for general repairs and maintenance of the District’s common areas.

Reserve Study

At the direction of the Board, recognizing the need for proper reserve planning, the District will conduct a reserve study of Wind Meadows South Community Development District.

Holiday Decor

The District’s costs for decoration of common areas during the Holidays.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents the cost for electric charges for the District’s amenity facilities.

Amenity – Water

Represents the cost for water charges for the District’s amenity facilities.

Internet

Represents the cost for internet service provided at the Amenity Center.

Pest Control

The District costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the cost to provide security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents the costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures:

Capital Reserves - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Adopted Budget
Series 2021 Debt Service Fund

Description

Adopted Budget FY2026

Actual Through 6/30/26

Projected Next
3 Months

Projected Through 9/30/26

Adopted Budget FY2027

Revenues | | | | |
Assessment - Tax Roll | $	520,000 | $	520,730 | $	- | $	520,730 | $	520,000
Interest Income | $	10,000 | $	15,159 | $	1,895 | $	17,054 | $	8,527
Carry Forward Surplus | $	233,740 | $	238,767 | $	- | $	238,767 | $	255,816
Total Revenues | $	763,740 | $	774,656 | $	1,895 | $	776,551 | $	784,343
Expenses | | | | |
Interest - 11/1 | $	157,868 | $	157,868 | $	- | $	157,868 | $	155,408
Principal - 5/1 | $	205,000 | $	205,000 | $	- | $	205,000 | $	210,000
Interest - 5/1 | $	157,868 | $	157,868 | $	- | $	157,868 | $	155,408
Total Expenditures | $	520,735 | $	520,735 | $	- | $	520,735 | $	520,815
Excess Revenues/(Expenditures) | $	243,005 | $	253,921 | $	1,895 | $	255,816 | $	263,528

| Interest Expense - 11/1 | $	152,310
Total | $	152,310
Product | Assessable Units | Maximum Annual Debt Service | Net Assessment	Gross Assessment Per Unit		Per Unit |
Single Family - 50' | 327 | $	408,750 | $	1,250  $	1,344 |
Single Family - 70' | 89 | $	111,250 | $	1,250  $	1,344 |
| 416 | $	520,000 | |

Series 2021 Special Assessment Bonds Amortization Schedule

Date | | Balance | | Prinicpal | | Interest | | Total
11/01/26 | $ | 8,520,000.00 | $ | - | $ | 155,407.50 | $ | 155,407.50
05/01/27 | $ | 8,520,000.00 | $ | 210,000.00 | $ | 155,407.50 | |
11/01/27 | $ | 8,310,000.00 | $ | - | $ | 152,310.00 | $ | 517,717.50
05/01/28 | $ | 8,310,000.00 | $ | 215,000.00 | $ | 152,310.00 | |
11/01/28 | $ | 8,095,000.00 | $ | - | $ | 149,138.75 | $ | 516,448.75
05/01/29 | $ | 8,095,000.00 | $ | 220,000.00 | $ | 149,138.75 | |
11/01/29 | $ | 7,875,000.00 | $ | - | $ | 145,893.75 | $ | 515,032.50
05/01/30 | $ | 7,875,000.00 | $ | 230,000.00 | $ | 145,893.75 | |
11/01/30 | $ | 7,645,000.00 | $ | - | $ | 142,501.25 | $ | 518,395.00
05/01/31 | $ | 7,645,000.00 | $ | 235,000.00 | $ | 142,501.25 | |
11/01/31 | $ | 7,410,000.00 | $ | - | $ | 139,035.00 | $ | 516,536.25
05/01/32 | $ | 7,410,000.00 | $ | 240,000.00 | $ | 139,035.00 | |
11/01/32 | $ | 7,170,000.00 | $ | - | $ | 135,015.00 | $ | 514,050.00
05/01/33 | $ | 7,170,000.00 | $ | 250,000.00 | $ | 135,015.00 | |
11/01/33 | $ | 6,920,000.00 | $ | - | $ | 130,827.50 | $ | 515,842.50
05/01/34 | $ | 6,920,000.00 | $ | 260,000.00 | $ | 130,827.50 | |
11/01/34 | $ | 6,660,000.00 | $ | - | $ | 126,472.50 | $ | 517,300.00
05/01/35 | $ | 6,660,000.00 | $ | 270,000.00 | $ | 126,472.50 | |
11/01/35 | $ | 6,390,000.00 | $ | - | $ | 121,950.00 | $ | 518,422.50
05/01/36 | $ | 6,390,000.00 | $ | 275,000.00 | $ | 121,950.00 | |
11/01/36 | $ | 6,115,000.00 | $ | - | $ | 117,343.75 | $ | 514,293.75
05/01/37 | $ | 6,115,000.00 | $ | 285,000.00 | $ | 117,343.75 | |
11/01/37 | $ | 5,830,000.00 | $ | - | $ | 112,570.00 | $ | 514,913.75
05/01/38 | $ | 5,830,000.00 | $ | 295,000.00 | $ | 112,570.00 | |
11/01/38 | $ | 5,535,000.00 | $ | - | $ | 107,628.75 | $ | 515,198.75
05/01/39 | $ | 5,535,000.00 | $ | 305,000.00 | $ | 107,628.75 | |
11/01/39 | $ | 5,230,000.00 | $ | - | $ | 102,520.00 | $ | 515,148.75
05/01/40 | $ | 5,230,000.00 | $ | 315,000.00 | $ | 102,520.00 | |
11/01/40 | $ | 4,915,000.00 | $ | - | $ | 97,243.75 | $ | 514,763.75
05/01/41 | $ | 4,915,000.00 | $ | 325,000.00 | $ | 97,243.75 | |
11/01/41 | $ | 4,590,000.00 | $ | - | $ | 91,800.00 | $ | 514,043.75
05/01/42 | $ | 4,590,000.00 | $ | 340,000.00 | $ | 91,800.00 | |
11/01/42 | $ | 4,250,000.00 | $ | - | $ | 85,000.00 | $ | 516,800.00
05/01/43 | $ | 4,250,000.00 | $ | 355,000.00 | $ | 85,000.00 | |
11/01/43 | $ | 3,895,000.00 | $ | - | $ | 77,900.00 | $ | 517,900.00
05/01/44 | $ | 3,895,000.00 | $ | 365,000.00 | $ | 77,900.00 | |
11/01/44 | $ | 3,530,000.00 | $ | - | $ | 70,600.00 | $ | 513,500.00
05/01/45 | $ | 3,530,000.00 | $ | 380,000.00 | $ | 70,600.00 | |
11/01/45 | $ | 3,150,000.00 | $ | - | $ | 63,000.00 | $ | 513,600.00
05/01/46 | $ | 3,150,000.00 | $ | 400,000.00 | $ | 63,000.00 | |
11/01/46 | $ | 2,750,000.00 | $ | - | $ | 55,000.00 | $ | 518,000.00
05/01/47 | $ | 2,750,000.00 | $ | 415,000.00 | $ | 55,000.00 | |
11/01/47 | $ | 2,335,000.00 | $ | - | $ | 46,700.00 | $ | 516,700.00
05/01/48 | $ | 2,335,000.00 | $ | 430,000.00 | $ | 46,700.00 | |
11/01/48 | $ | 1,905,000.00 | $ | - | $ | 38,100.00 | $ | 514,800.00
05/01/49 | $ | 1,905,000.00 | $ | 450,000.00 | $ | 38,100.00 | |
11/01/49 | $ | 1,455,000.00 | $ | - | $ | 29,100.00 | $ | 517,200.00
05/01/50 | $ | 1,455,000.00 | $ | 465,000.00 | $ | 29,100.00 | |
11/01/50 | $ | 990,000.00 | $ | - | $ | 19,800.00 | $ | 513,900.00
05/01/51 | $ | 990,000.00 | $ | 485,000.00 | $ | 19,800.00 | |
11/01/51 | $ | 505,000.00 | $ | - | $ | 10,100.00 | $ | 514,900.00
05/01/52 | $ | 505,000.00 | $ | 505,000.00 | $ | 10,100.00 | $ | 515,100.00

Adopted Budget
Series 2023 Debt Service Fund

| Adopted Budget | Actual Through | Projected Next | Projected Through | Adopted Budget
Description | FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY2027
Revenues | | | | |
Assessments - Tax Roll | $	523,525 | $	525,526 | $	-	$ | 525,526 | $	523,525
Interest Income | $	13,783 | $	16,211 | $	2,026	$ | 18,237 | $	9,119
Carry Forward Surplus | $	273,295 | $	275,031 | $	-	$ | 275,031 | $	295,245
Total Revenues | $	810,603 | $	816,769 | $	2,026	$ | 818,795 | $	827,889
Expenses | | | | |
Interest - 11/1 | $	201,775 | $	201,775 | $	-	$ | 201,775 | $	199,075
Principal - 5/1 | $	120,000 | $	120,000 | $	-	$ | 120,000 | $	125,000
Interest - 5/1 | $	201,775 | $	201,775 | $	-	$ | 201,775 | $	199,075
Total Expenditures | $	523,550 | $	523,550 | $	-	$ | 523,550 | $	523,150
Excess Revenues/(Expenditures) | $	287,053 | $	293,219 | $	2,026	$ | 295,245 | $	304,739
| | | Interest Expense - 11/1 | $	196,263
| | | | Total | $	196,263
| | Maximum Annual | Net Assessment	Gross Assessment |
Product | Assessable Units | Debt Service | Per Unit | Per Unit |
Single Family - 50' | 419 | $	523,525 | $	1,249.46  $ | 1,343.51 |

Series 2023 Special Assessment Bonds Amortization Schedule

Date | | Balance | | Prinicpal | | Interest | | Total
11/01/26 | $ | 7,310,000.00 | $ | - | $ | 199,075.00 | $ | 199,075.00
05/01/27 | $ | 7,310,000.00 | $ | 125,000.00 | $ | 199,075.00 | |
11/01/27 | $ | 7,185,000.00 | $ | - | $ | 196,262.50 | $ | 520,337.50
05/01/28 | $ | 7,185,000.00 | $ | 130,000.00 | $ | 196,262.50 | |
11/01/28 | $ | 7,055,000.00 | $ | - | $ | 193,337.50 | $ | 519,600.00
05/01/29 | $ | 7,055,000.00 | $ | 140,000.00 | $ | 193,337.50 | |
11/01/29 | $ | 6,915,000.00 | $ | - | $ | 190,187.50 | $ | 523,525.00
05/01/30 | $ | 6,915,000.00 | $ | 145,000.00 | $ | 190,187.50 | |
11/01/30 | $ | 6,770,000.00 | $ | - | $ | 186,925.00 | $ | 522,112.50
05/01/31 | $ | 6,770,000.00 | $ | 150,000.00 | $ | 186,925.00 | |
11/01/31 | $ | 6,620,000.00 | $ | - | $ | 182,893.75 | $ | 519,818.75
05/01/32 | $ | 6,620,000.00 | $ | 160,000.00 | $ | 182,893.75 | |
11/01/32 | $ | 6,460,000.00 | $ | - | $ | 178,593.75 | $ | 521,487.50
05/01/33 | $ | 6,460,000.00 | $ | 170,000.00 | $ | 178,593.75 | |
11/01/33 | $ | 6,290,000.00 | $ | - | $ | 174,025.00 | $ | 522,618.75
05/01/34 | $ | 6,290,000.00 | $ | 180,000.00 | $ | 174,025.00 | |
11/01/34 | $ | 6,110,000.00 | $ | - | $ | 169,187.50 | $ | 523,212.50
05/01/35 | $ | 6,110,000.00 | $ | 190,000.00 | $ | 169,187.50 | |
11/01/35 | $ | 5,920,000.00 | $ | - | $ | 164,081.25 | $ | 523,268.75
05/01/36 | $ | 5,920,000.00 | $ | 200,000.00 | $ | 164,081.25 | |
11/01/36 | $ | 5,720,000.00 | $ | - | $ | 158,706.25 | $ | 522,787.50
05/01/37 | $ | 5,720,000.00 | $ | 210,000.00 | $ | 158,706.25 | |
11/01/37 | $ | 5,510,000.00 | $ | - | $ | 153,062.50 | $ | 521,768.75
05/01/38 | $ | 5,510,000.00 | $ | 220,000.00 | $ | 153,062.50 | |
11/01/38 | $ | 5,290,000.00 | $ | - | $ | 147,150.00 | $ | 520,212.50
05/01/39 | $ | 5,290,000.00 | $ | 235,000.00 | $ | 147,150.00 | |
11/01/39 | $ | 5,055,000.00 | $ | - | $ | 140,834.38 | $ | 522,984.38
05/01/40 | $ | 5,055,000.00 | $ | 245,000.00 | $ | 140,834.38 | |
11/01/40 | $ | 4,810,000.00 | $ | - | $ | 134,250.00 | $ | 520,084.38
05/01/41 | $ | 4,810,000.00 | $ | 260,000.00 | $ | 134,250.00 | |
11/01/41 | $ | 4,550,000.00 | $ | - | $ | 127,262.50 | $ | 521,512.50
05/01/42 | $ | 4,550,000.00 | $ | 275,000.00 | $ | 127,262.50 | |
11/01/42 | $ | 4,275,000.00 | $ | - | $ | 119,871.88 | $ | 522,134.38
05/01/43 | $ | 4,275,000.00 | $ | 290,000.00 | $ | 119,871.88 | |
11/01/43 | $ | 3,985,000.00 | $ | - | $ | 112,078.13 | $ | 521,950.00
05/01/44 | $ | 3,985,000.00 | $ | 305,000.00 | $ | 112,078.13 | |
11/01/44 | $ | 3,680,000.00 | $ | - | $ | 103,500.00 | $ | 520,578.13
05/01/45 | $ | 3,680,000.00 | $ | 325,000.00 | $ | 103,500.00 | |
11/01/45 | $ | 3,355,000.00 | $ | - | $ | 94,359.38 | $ | 522,859.38
05/01/46 | $ | 3,355,000.00 | $ | 340,000.00 | $ | 94,359.38 | |
11/01/46 | $ | 3,015,000.00 | $ | - | $ | 84,796.88 | $ | 519,156.25
05/01/47 | $ | 3,015,000.00 | $ | 360,000.00 | $ | 84,796.88 | |
11/01/47 | $ | 2,655,000.00 | $ | - | $ | 74,671.88 | $ | 519,468.75
05/01/48 | $ | 2,655,000.00 | $ | 380,000.00 | $ | 74,671.88 | |
11/01/48 | $ | 2,275,000.00 | $ | - | $ | 63,984.38 | $ | 518,656.25
05/01/49 | $ | 2,275,000.00 | $ | 405,000.00 | $ | 63,984.38 | |
11/01/49 | $ | 1,870,000.00 | $ | - | $ | 52,593.75 | $ | 521,578.13
05/01/50 | $ | 1,870,000.00 | $ | 430,000.00 | $ | 52,593.75 | $ | -
11/01/50 | $ | 1,440,000.00 | $ | - | $ | 40,500.00 | $ | 523,093.75
05/01/51 | $ | 1,440,000.00 | $ | 455,000.00 | $ | 40,500.00 | $ | -
11/01/51 | $ | 985,000.00 | $ | - | $ | 27,703.13 | $ | 523,203.13
05/01/52 | $ | 985,000.00 | $ | 480,000.00 | $ | 27,703.13 | $ | -
11/01/52 | $ | 505,000.00 | $ | - | $ | 14,203.13 | $ | 521,906.25
05/01/53 | $ | 505,000.00 | $ | 505,000.00 | $ | 14,203.13 | $ | 519,203.13
| | | $ | 7,310,000.00 | $ | 6,968,193.75 | $ | 14,278,193.75

Adopted Budget Capital Reserve Fund

| Adopted Budget | Actual Through | Projected Next | Projected Through | Adopted Budget
Description | FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY2027
Revenues | | | | |
Interest | $	- | $	3,787 | $	473 | $	4,260 | $	-
Carry Forward Surplus | $	149,000 | $	150,991 | $	- | $	150,991 | $	204,251
Total Revenues | $	149,000 | $	154,778 | $	473 | $	155,251 | $	204,251
Expenses | | | | |
Capital Outlay | $	1,000 | $	- | $	1,000 | $	1,000 | $	1,000
Total Expenditures | $	1,000 | $	- | $	1,000 | $	1,000 | $	1,000
Other Financing Sources | | | | |
Transfer In/(Out) | $	50,000 | $	50,000 | $	- | $	50,000 | $	50,000
Total Other Financing Sources (Uses) | $	50,000 | $	50,000 | $	- | $	50,000 | $	50,000
Excess Revenues/(Expenditures) | $	198,000 | $	204,778 | $	(527) | $	204,251 | $	253,251