Title: One Daytona CDD July 2026 District Financials
Subject: July 2026 Financial Package
Author: Rachel Proctor

One Daytona CDD
July 2026 Financial Package

July 31, 2026

PFM Management Services LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
407-723-5900

One Daytona CDD
Statement of Financial Position
As of 7/31/2026
| General Fund | Debt Service | | Long Term Debt Group | | | Total
| | Assets | | | | | |
Current Assets | | | | | | |
General Checking Account | $	3,735.77 | | | | | $ | 3,735.77
Restricted Reserve | 3,278.62 | | | | | | 3,278.62
Accounts Receivable - Due from Developer | 5,435.97 | | | | | | 5,435.97
Revenue Series 2018 | | $	1.10 | | | | | 1.10
Redemption Account Series 2018 | | 6,461.32 | | | | | 6,461.32
Total Current Assets | $	12,450.36 | $	6,462.42 | | $	- | | $ | 18,912.78
Investments Amount Available in Debt Service Funds Amount To Be Provided Total Investments | | | | | $	6,462.42 | | $ | 6,462.42
| | | | 13,289,784.80 | | | 13,289,784.80
$ | - | $	- | | $ 13,296,247.22 | | $ | 13,296,247.22
Total Assets | $	12,450.36 | $	6,462.42 | | $ 13,296,247.22 | | $ | 13,315,160.00
Liabilities and Net Assets
Current Liabilities Accounts Payable Deferred Revenue Total Current Liabilities | $	5,435.97 | | | | | $ | 5,435.97
5,435.97 | | | | | | 5,435.97
$	10,871.94 | $	- | | $	- | | $ | 10,871.94
Long Term Liabilities Revenue Bonds Payable - Long-Term Total Long Term Liabilities | | | | | $ 13,296,247.22 | | $ | 13,296,247.22
$ | - | $	- | | $ 13,296,247.22 | | $ | 13,296,247.22
Total Liabilities | $ | 10,871.94 | $	- | | $ 13,296,247.22 | | $ | 13,307,119.16
Net Assets | | | | | | |
Net Assets, Unrestricted | $	(104,000.00) | | | | | $ | (104,000.00)
Net Assets - General Government | 110,776.58 | | | | | | 110,776.58
Current Year Net Assets - General Government | (5,198.16) | | | | | | (5,198.16)
Net Assets, Unrestricted | | $	5,161.09 | | | | | 5,161.09
Current Year Net Assets, Unrestricted | | 1,301.33 | | | | | 1,301.33
Total Net Assets | $	1,578.42 | $	6,462.42 | | $	- | | $ | 8,040.84
Total Liabilities and Net Assets | $	12,450.36 | $	6,462.42 | | $ 13,296,247.22 | | $ | 13,315,160.00

One Daytona CDD Statement of Activities As of 7/31/2026
| General Fund | | Debt Service | | Long Term Debt Group | | | Total
Revenues | | | | | | | | |
Developer Contributions | $	62,388.38 | | | | | | $ | 62,388.38
Ad Valorem and Real Property Tax Revenue | | | $	863,485.28 | | | | | 863,485.28
Total Revenues | $	62,388.38 | | $	863,485.28 | | $	- | | $ | 925,873.66
Expenses | | | | | | | | |
Public Official Insurance | $	3,552.00 | | | | | | $ | 3,552.00
Trustee Services | 4,246.25 | | | | | | | 4,246.25
District Management | 27,083.30 | | | | | | | 27,083.30
Engineering | 11,821.90 | | | | | | | 11,821.90
District Counsel | 2,920.50 | | | | | | | 2,920.50
Audit | 9,250.00 | | | | | | | 9,250.00
Arbitrage Calculation | 350.00 | | | | | | | 350.00
Tax Preparation | 16.05 | | | | | | | 16.05
Travel and Per Diem | 85.80 | | | | | | | 85.80
Postage & Shipping | 7.06 | | | | | | | 7.06
Legal Advertising | 374.49 | | | | | | | 374.49
Web Site Maintenance | 2,250.00 | | | | | | | 2,250.00
Dues, Licenses, and Fees | 175.00 | | | | | | | 175.00
General - Insurance | 4,342.00 | | | | | | | 4,342.00
Other Insurance | 1,350.00 | | | | | | | 1,350.00
Principal Payment | | | $	694,600.28 | | | | | 694,600.28
Interest Payments | | | 168,885.00 | | | | | 168,885.00
Total Expenses | $	67,824.35 | | $	863,485.28 | | $	- | | $ | 931,309.63
Other Revenues (Expenses) & Gains (Losses) | | | | | | | | |
Interest Income | $	237.81 | | | | | | $ | 237.81
Interest Income | | | $	1,301.33 | | | | | 1,301.33
Total Other Revenues (Expenses) & Gains (Losses) | $	237.81 | | $	1,301.33 | | $	- | | $ | 1,539.14
Change In Net Assets | $	(5,198.16) | | $	1,301.33 | | $ | - | | $ | (3,896.83)
Net Assets At Beginning Of Year | $	6,776.58 | | $	5,161.09 | | $	- | | $ | 11,937.67
Net Assets At End Of Year | $	1,578.42 | | $	6,462.42 | | $	- | | $ | 8,040.84

Revenues

One Daytona CDD
Budget to Actual
For the month ending 07/31/2026

Year To Date

Variance	FY2026 Adopted | | Percentage
| | | | Budget | | Spent
$ | (29,553.29) | | $	110,330.00 | | 56.55%
$ | (29,553.29) | | $	110,330.00 | | 56.55%
$ | 385.33 | | $	3,800.00 | | 93.47%
| 496.25 | | | 4,500.00 | | 94.36%
| (0.03) | | | 32,500.00 | | 83.33%
| (4,844.77) | | | 20,000.00 | | 59.11%
| (14,996.17) | | | 21,500.00 | | 13.58%
| (1,316.67) | | | 2,000.00 | | 17.50%
| 3,833.33 | | | 6,500.00 | | 142.31%
| (205.87) | | | 350.00 | | 24.51%
| (41.67) | | | 50.00 | | 0.00%
| (117.94) | | | 150.00 | | 4.71%
| (41.67) | | | 50.00 | | 0.00%
| (1,292.18) | | | 2,000.00 | | 18.72%
| (100.00) | | | 2,820.00 | | 79.79%
| 29.17 | | | 175.00 | | 100.00%
| 467.00 | | | 4,650.00 | | 93.38%
| 225.00 | | | 1,350.00 | | 100.00%
| (4.78) | | | 25.00 | | 64.20%
| (2,425.00) | | | 2,910.00 | | 0.00%
| (4,166.67) | | | 5,000.00 | | 0.00%
$ | (24,117.32) | | $ | 110,330.00 | | 61.47%
$ | (24,117.32) | | $ | 110,330.00 | | 61.47%
$ | (5,435.97) | | $ | - | |
$ | 237.81 | | $ | - | |

Actual	Budget

Developer Contributions | $	62,388.38 | | $	91,941.67
Net Revenues | $	62,388.38 | | $	91,941.67

General & Administrative Expenses

Public Official Insurance | $	3,552.00 | | $	3,166.67
Trustee Services | 4,246.25 | | 3,750.00
District Management | 27,083.30 | | 27,083.33
Engineering | 11,821.90 | | 16,666.67
District Counsel | 2,920.50 | | 17,916.67
Arbitrage | 350.00 | | 1,666.67
Audit | 9,250.00 | | 5,416.67
Travel and Per Diem | 85.80 | | 291.67
Telephone | - | | 41.67
Postage & Shipping | 7.06 | | 125.00
Copies | - | | 41.67
Legal Advertising | 374.49 | | 1,666.67
Web Site Maintenance | 2,250.00 | | 2,350.00
Dues, Licenses, and Fees | 175.00 | | 145.83
General - Insurance | 4,342.00 | | 3,875.00
Other Insurance | 1,350.00 | | 1,125.00
Tax Preparation Fee | 16.05 | | 20.83
Contingency | - | | 2,425.00
Hurricane Cleanup | - | | 4,166.67
Total General & Administrative Expenses | $	67,824.35 | | $	91,941.67

Total Expenses

Income (Loss) from Operations

 $	67,824.35	 $	91,941.67

$	(5,435.97)	$	-

Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$	237.81	$	-

$	237.81	$	-

$	(5,198.16)	$	-

$	237.81	$	-

$	(5,198.16)	$	-

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