Silverleaf CDD
January 2026 Financial Package

January 31, 2026

PFM Group Consulting, LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

Statement of Financial Position As of 1/31/2026

Debt Service -	Debt Service -	Debt Service -	Long Term	
2019	2018	2025	Debt Group	

General Fund	Total

Current Assets
GF Checking account Assessments Receivable Deposits
Assessments Receivable Debt Service Reserve 2019A1 Revenue Account 2019A1 Prepayment Acct. 2019A1 Assessments Receivable
Debt Service Reserve 2018A1 Bond Revenue 2018A Bond
Prepayment 2018A1 Bond Prepayment 2018A2 Bond Assessments Receivable Revenue Account 2025
Interest Account 2025
2025 Prepayment Total Current Assets

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

$185,742.55 11,718.11
167.00

$197,627.66

$0.00		Assets

$16,023.81 79,434.37
230,485.56
3,655.53

$329,599.27

$0.00	

$18,431.39 46,550.18
176,904.63
1,204.21
1,246.12

$244,336.53

$0.00		

$21,571.38 211,739.21
1.61
3,416.67

$236,728.87

$0.00		

$0.00

$1,030,200.72 5,366,799.28

$6,397,000.00		

$185,742.55 11,718.11
167.00
16,023.81
79,434.37
230,485.56
3,655.53
18,431.39
46,550.18
176,904.63
1,204.21
1,246.12
21,571.38
211,739.21
1.61
3,416.67

$1,008,292.33

$1,030,200.72 5,366,799.28

$6,397,000.00	
Total Assets

Current Liabilities Accounts Payable Deferred Revenue Deferred Revenue Deferred Revenue Deferred Revenue
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities

Total Liabilities	
$197,627.66	$329,599.27

Liabilities and Net Assets

$5,532.81 11,718.11
$16,023.81

 
$17,250.92	$16,023.81

 
$0.00	$0.00

$17,250.92	$16,023.81	$244,336.53

$18,431.39

$18,431.39

$0.00

$18,431.39		$236,728.87

$21,571.38

$21,571.38

$0.00

$21,571.38		$6,397,000.00

$0.00

$6,397,000.00

$6,397,000.00

$6,397,000.00		$7,405,292.33

$5,532.81 11,718.11
16,023.81
18,431.39
21,571.38

$73,277.50

$6,397,000.00

$6,397,000.00

$6,470,277.50	

Net Assets
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government Current Year Net Assets - General Govt
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets

Total Liabilities and Net Assets	

$147,458.36
2,583.89

(165,842.40)
196,176.89

$180,376.74

$197,627.66		

$231,811.09 81,764.37

$313,575.46

$329,599.27	

$131,356.12 94,549.02

$225,905.14

$244,336.53		

$91,589.27 123,568.22

$215,157.49

$236,728.87		

$0.00

$6,397,000.00		

$147,458.36
2,583.89

(165,842.40)
196,176.89
231,811.09
81,764.37

131,356.12
94,549.02

91,589.27
123,568.22

$935,014.83

$7,405,292.33	

General Fund		Debt Service - 2019		Debt Service - 2018		Debt Service - 2025		Long Term Debt Group		Total	

$256,581.63										

$256,581.63	
6,147.80										6,147.80	
2,583.89										2,583.89	
		$136,804.28								136,804.28	
				$157,359.23						157,359.23	
						$184,168.88				184,168.88	
$265,313.32		$136,804.28		$157,359.23		$184,168.88		$0.00		$743,645.71	

$4,000.00										
$4,000.00	
3,552.00										3,552.00	
4,781.38										4,781.38	
14,833.32										14,833.32	
6,013.63										6,013.63	
10,000.00										10,000.00	
5,070.00										5,070.00	
12,500.00										12,500.00	
91.39										91.39	
163.99										163.99	
149.83										149.83	
880.00										880.00	
175.00										175.00	
4,342.00										4,342.00	
		$56,911.25								56,911.25	
				$57,755.00						57,755.00	
				5,929.50						5,929.50	
						$5,000.00				5,000.00	
						55,601.34				55,601.34	
$66,552.54		$56,911.25		$63,684.50		$60,601.34		$0.00		$247,749.63	
		
$1,871.34								
$1,871.34	
				$874.29						874.29	
						$0.68				0.68	
$0.00		$1,871.34		$874.29		$0.68		$0.00		$2,746.31	
$198,760.78		$81,764.37		$94,549.02		$123,568.22		$0.00		$498,642.39	

($18,384.04)		
$231,811.09		
$131,356.12		
$91,589.27		
$0.00		
$436,372.44	

$180,376.74		

$313,575.46		

$225,905.14		

$215,157.49		

$0.00		

$935,014.83	

Revenues

On-Roll Assessments Other Assessments Other Revenue
On-Roll Assessments On-Roll Assessments On Roll Assessments
Total Revenues

Expenses

Supervisor Fees
Public Officials' Insurance Trustee Services Management Engineering
Disclosure Agent District Counsel
Assessment Administration Postage & Shipping
Legal Advertising Miscellaneous
Web Site Maintenance Dues, Licenses, and Fees General Insurance
Interest Payments - 2019A1 Bond Interest Payment - 2018A1 Bond Interest Payment - 2018A2 Bond Principal Payment - S2025 Interest Payment - S2025
Total Expenses

Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets

Net Assets At Beginning Of Year

Net Assets At End Of Year

Statement of Activities As of 1/31/2026

Silverleaf CDD	
Budget to Actual
For The Month Ending 1/31/2026	

Year To Date	
		
Actual		
Budget		
Variance	FY26 Adopted Budget		
Percentage	

Revenues														
On-Roll Assessments	$	206,650.33		$	72,841.00		$	133,809.33		$	218,523.00		94.6%	
Other Assessments		6,147.80			-			6,147.80			-		-	
Other Revenue		2,583.89			-			2,583.89			-		-	
Carry Forward Revenue		49,931.30			17,600.00			32,331.30			52,800.00		94.6%	
Net Revenues	$	265,313.32		$	90,441.00		$	174,872.32		$	271,323.00		97.8%	
General & Administrative Expenses												
Supervisor Fees	$	4,000.00		$	4,000.00		$	-	$	12,000.00		33.3%	
Public Officials' Insurance		3,552.00			1,256.68			2,295.32	3,770.00		94.2%	
Trustee Services		4,781.38			4,450.00			331.38	13,350.00		35.8%	
Management		14,833.32			14,833.32			-	44,500.00		33.3%	
Engineering		6,013.63			10,000.00			(3,986.37)	30,000.00		20.0%	
Disclosure Agent		10,000.00			3,666.68			6,333.32	11,000.00		90.9%	
District Counsel		5,070.00			6,666.68			(1,596.68)	20,000.00		25.4%	
Assessment Administration		12,500.00			4,166.68			8,333.32	12,500.00		100.0%	
Reamortization Schedules		-			250.00			(250.00)	750.00		0.0%	
Audit		-			1,566.68			(1,566.68)	4,700.00		0.0%	
Arbitrage Calculation		-			333.32			(333.32)	1,000.00		0.0%	
Tax Preparation		-			16.68			(16.68)	50.00		0.0%	
Postage & Shipping		91.39			500.00			(408.61)	1,500.00		6.1%	
Legal Advertising		163.99			500.00			(336.01)	1,500.00		10.9%	
Miscellaneous		149.83			166.68			(16.85)	500.00		30.0%	
Web Site Maintenance		880.00			1,140.00			(260.00)	3,420.00		25.7%	
Dues, Licenses, and Fees		175.00			58.32			116.68	175.00		100.0%	
Wetland Maintenance Reserve		-			6,666.68			(6,666.68)	20,000.00		0.0%	
Wetlands Monitoring		-			333.32			(333.32)	1,000.00		0.0%	
Hurricane Clean Up		-			6,666.68			(6,666.68)	20,000.00		0.0%	
Stormwater Management		-			10,000.00			(10,000.00)	30,000.00		0.0%	
Stormwater Improvements		-			3,333.32			(3,333.32)	10,000.00		0.0%	
General Insurance		4,342.00			1,536.00			2,806.00	4,608.00		94.2%	
General Repair & Maintenance		-			1,666.68			(1,666.68)	5,000.00		0.0%	
Hardscape Maintenance		-			6,666.60			(6,666.60)	20,000.00		0.0%	
Total General & Administrative Expenses	$

 $		66,552.54		$

 $		90,441.00		$

 $		(23,888.46)	
$  271,323.00		24.5%	
Total Expenses		66,552.54			90,441.00			(23,888.46)	  $	-			
Net Income (Loss)	$	198,760.78		$	-		$	198,760.78		$	-