Treasury Report for April 2026

The Association closed April 2026 with a strong financial position. Cash in banks and investments exceeds 18 million pesos, steadily strengthening throughout the year. This liquidity allows us to comfortably cover daily operations, address contingencies, and finance improvement projects approved by the community, without compromising the stability of the Association.

The collection of ordinary maintenance fees remains in line with the budget, with approximately 11.2 million pesos collected in the period from January to April. Additionally, thanks to a continuous collection effort, we recovered nearly 2.4 million pesos in fees from previous years. We deeply appreciate those who keep their fees up to date: your compliance is what makes every service and every project in our community possible.

During the period January–April, operating and administrative expenses amounted to approximately $14.4 million pesos —excluding the remodeling of the access booth, an extraordinary project budgeted separately—, compared to a budget of about $12.8 million. The difference is mainly explained by the strengthening of security, the concentration of certain annual expenses in these first months of the year, and addressing seasonal needs such as sargassum.

The key points of the period are:

• Salaries (operational and administrative): about $5.8 million, approximately $470 thousand below the budgeted amount (−7%), reflecting disciplined payroll control.
• Security: around $4.4 million, a 23% above the budget. 
• Administrative expenses: approximately $1.6 million, 35% above the budget, largely due to annual expenses —such as the audit and the assembly— that are incurred in these months but are budgeted distributed throughout the year.
• Operation and maintenance: about $2.1 million, 38% above the budget. An important part of this variation corresponds to the collection of sargassum, which was not included in the budget and represented $348 thousand pesos during the period —of which $222,952 was spent solely in April, reflecting the intensification of the season—. The variation also includes the maintenance of lighting and various community infrastructure works.
• Depreciation: around $452 thousand, higher than expected.

Overall, the operation remains healthy, supported by solid revenue and discipline in payroll spending, which compensates for some of the variations of a seasonal or calendar nature.

In addition to the ordinary operation, the community approved extraordinary fees exclusively for specific improvement projects. These resources are restricted funds: they are applied solely to the project for which they were approved. The most relevant advances are:

• Floating sargassum barrier: the most significant project of the period. The total investment in this barrier reaches 4.88 million pesos —of which the final payment was made in mid-May—, financed almost entirely by the corresponding extraordinary fee. This barrier is a community asset that protects our beaches and enhances the experience of residents and visitors.
• Security booth: remodeling of the access booth with the main objective of beautifying and dignifying our main entrance, providing it with an image in line with the architecture and style characteristic of the Riviera Maya. Beyond its function of access control, the new booth enhances the first impression of Puerto Aventuras and reinforces the harmony of our environment.
• Cultural Center: repair and maintenance work for this community space.
• Bike Path: start of the project that promotes safe and sustainable mobility within the complex.

It is important to clarify that a considerable part of the income for the period corresponds to these extraordinary fees of a restricted nature, which are already committed and are being invested in the previously described projects —as demonstrated by the sargassum barrier. Therefore, the available resources should not be interpreted as a surplus of free disposal, but as funds managed responsibly and intended to strengthen the heritage and services of the community.