Winston Trails (East) Community Development District

Final Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2025/2026
BUDGET	
O & M Assessments	60,261	
Debt Assessments	236,212	
Other Revenues	0	
Interest Income	1,200	
		
TOTAL REVENUES	$	297,673	
		
EXPENDITURES		
Supervisor Fees	4,000	
Payroll Taxes (Employer)	320	
Engineering/Inspections	3,000	
Management	18,000	
Legal	2,000	
Assessment Roll	5,000	
Audit Fees	3,400	
Insurance	7,400	
Legal Advertisements	1,500	
Miscellaneous	800	
Postage	150	
Office Supplies	300	
Dues & Subscriptions	175	
Trustee Fee	5,100	
Website Management	2,000	
Contingency	4,700	
		
TOTAL EXPENDITURES	$	57,845	
		
REVENUES LESS EXPENDITURES	$	239,828	
		
Payment To Trustee	(222,039)	
		
BALANCE	$	17,789	
		
County Appraiser & Tax Collector Fee	(5,929)	
Discounts For Early Payments	(11,860)	
		
EXCESS/ (SHORTFALL)	$	-	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2023/2024
ACTUAL	
FISCAL YEAR 2024/2025
BUDGET	
FISCAL YEAR 2025/2026
BUDGET	

COMMENTS	
O & M Assessments	61,826	60,920	60,261	Expenditures Less Interest & Carryover/.94	
Debt Assessments	237,922	238,311	236,212	Payment To Trustee/.94	
Other Revenues	0	0	0		
Interest Income	8,274	600	1,200	Projected At $100 Per Month	
					
TOTAL REVENUES	$	308,022	$	299,831	$	297,673		
					
EXPENDITURES					
Supervisor Fees	3,000	4,000	4,000	No Change From 2024/2025 Budget	
Payroll Taxes (Employer)	230	320	320	Projected At 8% Of Supervisor Fees	
Engineering/Inspections	2,199	3,000	3,000	No Change From 2024/2025 Budget	
Management	18,000	18,000	18,000	As Per Contract	
Legal	888	2,000	2,000	No Change From 2024/2025 Budget	
Assessment Roll	5,000	5,000	5,000	As Per Contract	
Audit Fees	3,600	3,700	3,400	Accepted Amount For 2024/2025 Audit	
Insurance	6,594	7,100	7,400	Fiscal Year 2024/2025 Expenditure Was $6,858	
Legal Advertisements	1,523	1,000	1,500	$500 Increase From 2024/2025 Budget	
Miscellaneous	771	700	800	$100 Increase From 2024/2025 Budget	
Postage	67	175	150	$25 Decrease From 2024/2025 Budget	
Office Supplies	161	325	300	$25 Decrease From 2024/2025 Budget	
Dues & Subscriptions	175	175	175	No Change From 2024/2025 Budget	
Trustee Fee	5,100	5,100	5,100	No Change From 2024/2025 Budget	
Website Management	2,000	2,000	2,000	No Change From 2024/2025 Budget	
Contingency	0	5,270	4,700	Contingency	
					
TOTAL EXPENDITURES	$	49,308	$	57,865	$	57,845		
					
REVENUES LESS EXPENDITURES	$	258,714	$	241,966	$	239,828		
					
Payment To Trustee	(226,759)	(224,012)	(222,039)	2026 Principal & Interest Payments Less Interest	
					
BALANCE	$	31,955	$	17,954	$	17,789		
					
County Appraiser & Tax Collector Fee	(1,650)	(5,985)	(5,929)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(11,182)	(11,969)	(11,860)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	19,123	$	-	$	-		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	19,123	$	-	$	-		

DETAILED FINAL DEBT SERVICE FUND BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	FISCAL YEAR 2023/2024 ACTUAL	FISCAL YEAR 2024/2025 BUDGET	FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	

Interest Income	
7,493	
940	
2,000	
Projected Interest For FY 2025/2026	

NAV Tax Collection	
226,759	
224,012	
222,039	

2026 Principal & Interest Payments Less Interest	

Total Revenues	
$	234,252	
$	224,952	
$	224,039		

EXPENDITURES					

Principal Payments	
180,000	
190,000	
200,000	
Principal Payment Due In 2026	

Interest Payments	
48,393	
34,952	
24,039	
Interest Payments Due In 2026	

Total Expenditures	
$	228,393	
$	224,952	
$	224,039		

Excess/ (Shortfall)	
$	5,859	
$	-	
$	-		

Series 2008 Refunding Bonds Information

Original Par Amount =	$2,890,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	4.76%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	September 2008			
Maturity Date =

Par Amount As Of 1/1/25 =	May 2028

$820,000			

WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2022/2023
	Assessment*		2023/2024
	Assessment*		2024/2025
	Assessment*		2025/2026
	Projected Assessment*		
Administrative For Fifty Foot Lots	$	113.27	$	118.74	$	117.61	$	116.34	
Debt For Fifty Foot Lots	$	364.76	$	359.21	$	360.00	$	357.45	
Total	
$	478.03	
$	477.95	
$	477.61	
$	473.79	
Administrative For Sixty Four Foot Lots	$	113.27	$	118.74	$	117.61	$	116.34	
Debt For Sixty Four Foot Lots	$	466.90	$	459.79	$	460.80	$	456.75	
Total	
$	580.17	
$	578.53	
$	578.41	
$	573.09	
Administrative For Sixty Five Foot Lots	$	113.27	$	118.74	$	117.61	$	116.34	
Debt For Sixty Five Foot Lots	$	474.19	$	466.98	$	468.00	$	463.84	
Total	
$	587.46	
$	585.72	
$	585.61	
$	580.18	
Administrative For Seventy Foot Lots	$	113.27	$	118.74	$	117.61	$	116.34	
Debt For Seventy Foot Lots	$	510.67	$	502.90	$	504.00	$	499.31	
Total	
$	623.94	
$	621.64	
$	621.61	
$	615.65	

* Assessments Include the Following :			
4% Discount for Early Payments	64 Foot Lots Information		
1% County Tax Collector Fee	Total Units	112	
1% County Property Appraiser Fee	Prepayments	1	
	Billed For Debt	111	
 Community Information:				
Fifty Foot Lots	98	65 Foot Lots Information		
Sixty Four Foot Lots	112	Total Units	80	
Sixty Five Foot Lots	80	Prepayments	1	
Seventy Foot Homes	228	Billed For Debt	79	
Total Units	518			
Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% Discount for early payment of taxes.

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