Winston Trails (East) Community Development District

Amended Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

I

AMENDED FINAL OPERATING FUND BUDGET

II

AMENDED FINAL DEBT SERVICE FUND BUDGET

AMENDED FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

.

I

$154,742

$11,959

$166,701

FUND BALANCE AS OF 9/30/24

FY 2024/2025 ACTIVITY

FUND BALANCE AS OF 9/30/25

REVENUES

FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25

AMENDED FINAL BUDGET
10/1/24 - 9/30/25

YEAR TO DATE ACTUAL
10/1/24 - 8/31/25

O & M Assessments

60,920

61,162

61,162

Debt Assessments

238,311

238,426

238,426

Other Revenues

0

0

0

Interest Income

600

5,500

5,500

TOTAL REVENUES

$	299,831

$	305,088

$	305,088

EXPENDITURES

Supervisor Fees

4,000

2,400

1,400

Payroll Taxes (Employer)

320

185

107

Engineering/Inspections

3,000

2,000

425

Management

18,000

18,000

16,500

Legal

2,000

1,500

504

Assessment Roll

5,000

5,000

0

Audit Fees

3,700

3,300

3,300

Insurance

7,100

6,858

6,858

Legal Advertisements

1,000

1,000

648

Miscellaneous

700

850

743

Postage

175

50

32

Office Supplies

325

225

167

Dues & Subscriptions

175

175

175

Trustee Fee

5,100

5,100

5,100

Website Management

2,000

2,000

1,834

Contingency

5,270

2,635

0

TOTAL EXPENDITURES

$	57,865

$	51,278

$	37,793

REVENUES LESS EXPENDITURES

$	241,966

$	253,810

$	267,295

Bond Payments

(224,012)

(227,245)

(227,245)

BALANCE

$	17,954

$	26,565

$	40,050

County Appraiser & Tax Collector Fee

(5,985)

(3,422)

(3,422)

Discounts For Early Payments

(11,969)

(11,184)

(11,184)

EXCESS/ (SHORTFALL)

$	-

$	11,959

$	25,444

Carryover From Prior Year

0

0

0

NET EXCESS/ (SHORTFALL)

$	-

$	11,959

$	25,444

AMENDED FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

Notes
Reserve Fund Balance = $22,784*. Revenue Fund Balance = $72,636*. Redemption Account Balance = $6,141*
Revenue Fund Balance To Be Used To Make 11/1/2025 Interest Payment Of $15,327.
* Approximate Amounts

Series 2008 Refunding Bond Information

Original Par Amount = Interest Rate =
Issue Date =
Maturity Date =

$2,890,000 4.76%
September 2008
May 2028

Annual Principal Payments Due: May 1st
Annual Interest Payments Due:
May 1st & November 1st

Par Amount As Of 9/30/25 =

$630,000

II

$100,956

$605

$101,561

FUND BALANCE AS OF 9/30/24

FY 2024/2025 ACTIVITY

FUND BALANCE AS OF 9/30/25

REVENUES

FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25

AMENDED FINAL BUDGET
10/1/24 - 9/30/25

YEAR TO DATE ACTUAL
10/1/24 - 8/31/25

Interest Income

940

5,300

4,953

NAV Tax Collection

224,012

224,879

224,879

Prepaid Bond Collection

0

0

0

Total Revenues

$	224,952

$	230,179

$	229,832

EXPENDITURES

Principal Payments

190,000

190,000

190,000

Interest Payments

34,952

39,574

39,574

Total Expenditures

$	224,952

$	229,574

$	229,574

Excess/ (Shortfall)

$	-

$	605

$	258