Winston Trails (East) Community Development District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

I

FINAL BUDGET

II

DETAILED FINAL BUDGET

III

DETAILED FINAL DEBT SERVICE FUND BUDGET

IV

ASSESSMENT COMPARISON

FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

I

REVENUES

FISCAL YEAR 2026/2027
BUDGET

O & M Assessments

60,212

Debt Assessments

236,212

Other Revenues

0

Interest Income

1,320

TOTAL REVENUES

$	297,744

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

3,500

Insurance

7,900

Legal Advertisements

1,400

Miscellaneous

900

Postage

125

Office Supplies

275

Dues & Subscriptions

175

Trustee Fee

5,100

Website Management

2,000

Contingency

4,225

TOTAL EXPENDITURES

$	57,920

REVENUES LESS EXPENDITURES

$	239,824

Payment To Trustee

(222,039)

BALANCE

$	17,785

County Appraiser & Tax Collector Fee

(5,928)

Discounts For Early Payments

(11,857)

EXCESS/ (SHORTFALL)

$	-

Carryover From Prior Year

0

NET EXCESS/ (SHORTFALL)

$	-

DETAILED FINAL BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

II

REVENUES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

O & M Assessments

61,173

60,261

60,212

Expenditures Less Interest & Carryover/.94

Debt Assessments

238,426

236,212

236,212

Payment To Trustee/.94

Other Revenues

0

0

0

Interest Income

7,023

1,200

1,320

Projected At $110 Per Month

TOTAL REVENUES

$	306,622

$	297,673

$	297,744

EXPENDITURES

Supervisor Fees

2,200

4,000

4,000

No Change From 2025/2026 Budget

Payroll Taxes (Employer)

168

320

320

Projected At 8% Of Supervisor Fees

Engineering/Inspections

2,925

3,000

3,000

No Change From 2025/2026 Budget

Management

18,000

18,000

18,000

As Per Contract

Legal

576

2,000

2,000

No Change From 2025/2026 Budget

Assessment Roll

5,000

5,000

5,000

As Per Contract

Audit Fees

3,300

3,400

3,500

Accepted Amount For 2025/2026 Audit

Insurance

6,858

7,400

7,900

Fiscal Year 2025/2026 Expenditure Was $7,269

Legal Advertisements

648

1,500

1,400

$100 Decrease From 2025/20265 Budget

Miscellaneous

906

800

900

$100 Increase From 2025/2026 Budget

Postage

32

150

125

$25 Decrease From 2025/2026 Budget

Office Supplies

175

300

275

$25 Decrease From 2025/2026 Budget

Dues & Subscriptions

175

175

175

No Change From 2025/2026 Budget

Trustee Fee

5,100

5,100

5,100

No Change From 2025/2026 Budget

Website Management

2,000

2,000

2,000

No Change From 2025/2026 Budget

Contingency

0

4,700

4,225

Contingency

TOTAL EXPENDITURES

$	48,063

$	57,845

$	57,920

REVENUES LESS EXPENDITURES

$	258,559

$	239,828

$	239,824

Payment To Trustee

(227,245)

(222,039)

(222,039)

2027 Principal & Interest Payments Less Interest

BALANCE

$	31,314

$	17,789

$	17,785

County Appraiser & Tax Collector Fee

(1,583)

(5,929)

(5,928)

Two Percent Of Total Assessment Roll

Discounts For Early Payments

(11,184)

(11,860)

(11,857)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	18,547

$	-

$	-

Carryover From Prior Year

0

0

0

Carryover Balance From Prior Years

NET EXCESS/ (SHORTFALL)

$	18,547

$	-

$	-

DETAILED FINAL DEBT SERVICE FUND BUDGET
WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Series 2008 Refunding Bonds Information

Original Par Amount =

$2,890,000

Annual Principal Payments Due =

May 1st

Interest Rate =
Issue Date = Maturity Date =

4.76%
September 2008
May 2028

Annual Interest Payments Due =

May 1st & November 1st

Par Amount As Of 1/1/26 =

$630,000

III

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Interest Income

5,633

2,000

3,604

Projected Interest For FY 2026/2027

NAV Tax Collection

227,245

222,039

222,039

2027 Principal & Interest Payments Less Interest

Total Revenues

$	232,878

$	224,039

$	225,643

EXPENDITURES

Principal Payments

190,000

200,000

210,000

Principal Payment Due In 2027

Interest Payments

39,574

24,039

15,643

Interest Payments Due In 2027

Total Expenditures

$	229,574

$	224,039

$	225,643

Excess/ (Shortfall)

$	3,304

$	-

$	-

WINSTON TRAILS (EAST) COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fiscal Year 2023/2024
	Assessment*	

Fiscal Year 2024/2025
	Assessment*	

Fiscal Year 2025/2026
	Assessment*	

Fiscal Year 2026/2027
	Projected Assessment*	

Administrative For Fifty Foot Lots Debt For Fifty Foot Lots
Total

$
$

118.74
359.21

$
$

117.61
360.00

$
$

116.34
357.45

$
$

116.25
357.45

$

477.95

$

477.61

$

473.79

$

473.70

Administrative For Sixty Four Foot Lots Debt For Sixty Four Foot Lots
Total

$
$

118.74
459.79

$
$

117.61
460.80

$
$

116.34
456.75

$
$

116.25
456.75

$

578.53

$

578.41

$

573.09

$

573.00

Administrative For Sixty Five Foot Lots Debt For Sixty Five Foot Lots
Total

$
$

118.74
466.98

$
$

117.61
468.00

$
$

116.34
463.84

$
$

116.25
463.84

$

585.72

$

585.61

$

580.18

$

580.09

Administrative For Seventy Foot Lots Debt For Seventy Foot Lots
Total

$
$

118.74
502.90

$
$

117.61
504.00

$
$

116.34
499.31

$
$

116.25
499.31

$

621.64

$

621.61

$

615.65

$

615.56

* Assessments Include the Following :

4% Discount for Early Payments 1% County Tax Collector Fee
1% County Property Appraiser Fee

64 Foot Lots Information

Total Units
Prepayments Billed For Debt

112
1
111

 Community Information:	

Fifty Foot Lots
Sixty Four Foot Lots Sixty Five Foot Lots Seventy Foot Homes Total Units

98
112
80
228
518

65 Foot Lots Information

Total Units
Prepayments Billed For Debt

80
1
79

Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% Discount for
early payment of taxes.

IV