Vista
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
VISTA COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

Notes
Carryover From Prior Year Of $6,800 was used to reduce Fiscal Year 2024/2025 Assessments.
$6,950 Of Fund Balance To Be Used To Reduce 2025/2026 Assessments.

I

10/24/2025 12:05 PM

$109,463

($14,807)

$94,656

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 - 9/29/25

O & M Assessments

56,186

56,517

56,517

Debt Assessments

365,754

365,850

365,850

Other Revenues

0

0

0

Interest Income

540

4,600

4,577

TOTAL REVENUES

$	422,480

$	426,967

$	426,944

EXPENDITURES

Engineering/Inspections

2,500

11,000

7,750

Management

22,380

22,380

22,380

Legal

8,000

12,000

10,483

Assessment Roll

6,000

6,000

6,000

Audit Fees

3,800

3,800

3,800

Arbitrage Rebate Fee

650

650

650

Insurance

7,200

6,858

6,858

Legal Advertisements

1,275

1,800

1,242

Miscellaneous

575

300

86

Postage

225

50

37

Office Supplies

350

350

296

Dues & Subscriptions

175

175

175

Trustee Fee

4,025

4,023

4,023

Continuing Disclosure Fee

1,000

1,000

1,000

Website Management

2,000

2,000

2,000

TOTAL EXPENDITURES

$	60,155

$	72,386

$	66,780

REVENUES LESS EXPENDITURES

$	362,325

$	354,581

$	360,164

Bond Payments

(343,809)

(348,815)

(348,815)

BALANCE

$	18,516

$	5,766

$	11,349

County Appraiser & Tax Collector Fee

(8,438)

(4,956)

(4,956)

Discounts For Early Payments

(16,878)

(15,617)

(15,617)

EXCESS/ (SHORTFALL)

$	(6,800)

$	(14,807)

$	(9,224)

Carryover From Prior Year

6,800

6,800

0

NET EXCESS/ (SHORTFALL)

$	-

$	(8,007)

$	(9,224)

AMENDED FINAL BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

Notes
Reserve Fund Balance = $206,212*. Revenue Fund Balance = $181,187*.
Revenue Fund Balance To Be Used To Make 11/1/2025 Interest Payment Of $82,103.
* Approximate Amounts

Series 2006 Bond Information

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

$5,170,000 5.38%
November 2006
May 2037

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

Par Amount As Of 9/30/25 =

$3,055,000

II

10/24/2025 12:05 PM

$401,335

($13,936)

$387,399

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 - 9/29/25

Interest Income

500

18,571

18,571

NAV Tax Collection

343,809

348,815

348,815

Total Revenues

$	344,309

$	367,386

$	367,386

EXPENDITURES

Principal Payments

175,000

175,000

175,000

Interest Payments

168,909

173,613

173,613

Transfer To Construction Fund

400

32,709

32,709

Total Expenditures

$	344,309

$	381,322

$	381,322

Excess/ (Shortfall)

$	-

$	(13,936)

$	(13,936)