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Viera East
Community Development District

Unaudited Financial Reporting
January 31, 2018

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TABLE OF CONTENTS
1 	Ba-lan-ce-Sh-eet
2-4 ----------------Gen-er-al F-un-d I-nc-ome-Sta-te-me-nt

Ca_ _._p_ita_lR_ es_ e_ rv_e_lnc_ o_me_  Sta_tem__   e_nt_
C....___apital Re seive Check Regis_ter
----------------De-bt-Se-rvic-e I-nc-om-e S-tate-me-nt

8-11 ----------------G-ol-f Co-ur-se I-nc-om-

St-ate-me-nt

12-13 	M-ont-h b-y M-on-th-- Ge-ne-ral-Fun-d

14-16	

M_onth_ by..,. _M_ o_n_th_-G_

o_ lf_ C_ ou_ rs_ e_

17 	Mo-nth�by'--M-on-th--Pr-osh--op
W ------------------�-�T-or-m�--�--�-
19 ----------------F-Y2-01-8T-ax-Re-cei-pt -Sch-ed-ule

As.<ets
Operating Account

Viera East
Community Development District
Combined Balance Sheet January 31, 2018
Governmental Fund

General	Cal!_ltalReserve	Debt Service

$651,93--1--	$8,66-9-

------

Totals GJllC.Caur:llll_Recreatlon	(memorandum on
$773,145	$1,433,745

Accounts Receivable Assessment Receivable Rent Receivable
Due From Golf Course

--	----	----

$963

$97,38--0--	--------	---

($8,75--1-)-
---

($8,751)
$0
$774
$97,380

Due From General Fund Due From Capital Reserve Due from Debt Service

---	----	----

$---
Shop	-------	---	$1,550
$84,495	$1,550
$84,495	
State Board --------	$169,77-8-	---
-------	---
$1,072	$169,778
$1,072	
Reserve - Series 2012                                                              --------
(Net of DepredationJ                                                           --	----
-	$2,361,82--1--
---	$281,35--6--
$1,259,41-6-	$281,356
$2,361,821
$1,259,416	

5	----	----

$14,478	$15,441
----	$0
----	$5

Due from Other Inventory - Pro Investments:

---

---

Improvements

Liabilities

Benefit Assessment-Series 2012
Bond Service 2006

Prepaid Expenses- Debt Prepaid Expenses- Operations	
$8,641	---	--	
$119,640	
ITotal Assets	$757,957	$178,447	$2,362,784		

---	---

---

$8,748	----	----

$21527,176

$12,053

$0

I

$128,281 ss.026,364

Accounts Payable Accrued Expenses
Deferred Revenue- Season Advance
Deferred  Revenue-Special  Assessments O&M
Deferred Revenue-SpecialAssessments Debt

$8,829	----	----
---	----
-	---	---
----	---	----

$20,801
$7,090	$15,919
$124,479	$124,479
$15,018	$15,018
$311,627	$311,627

Deposit-Divots Grill

--------	--------

---

$8,000	$8,000

Due to General Fund Accrued Interest Payable
Accrued Principal Payable

----	----	----
---	---	----

$97,380	$97,385
$72,270	$72,270
$95,000	$95,000

Golf Cart Lease Payable Sales Tax Payable

-----

---

---

---	----

---

--	$0

--

$14,684	$14,684

Due to Golf Course

$14,478	------	----

$14,478
---

Due to DebtService Due to Capital Reserve

----
----	----

----

$963

Accrued Payroll Payable Bonds Payable -Serles 2012 Bond Discount
Deferred Loss

($2,074,298)	($2,074,298)

Fund Equity

$4,41--8--	--
-------	-----	----

$9,630	$14,047
$4,080,000	$4,080,000
($20,623)	($20,623)
($225,134)	($225,134)

Net Assets

Fund Balances
Assigned - First Quarter Assigned - Prepaid Expenses Unassigned
Restricted for Debt Service

$176,000	--------	--------

--	--	---

$8,641

--

----

$535,881	$178,447
$2,362,779

----

----

----

$176,000
$8,641
$714,329
$2,362,779

!Total Uabllllies, Fund Eqully, Other

$7S7,957	$178,447	SZ,362,784

Page1

$2,527,176	ss.026,364 i

Revenues

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2018
Adopted	Prorated Budget	Actual
Bud et	1 31 18	1 31  18	Variance

$33

Maintenance Assessments	$808,157	$723,833	$723,833	$0 Golf Course Administrative Services		$56,280		$18,760		$18,760	$0
Interest Income	$100	$11	($22)
Total Revenues	$864,536	$742,626	$742,604	($22)!
Administrative Expenditures
Supervisors Fees	$30,195	$10,065	$8,494	$1,571
Engineering Fees	$5,000	$1,667	$1,125	$542
Attorney's Fees	$5,000	$1,667	$0	$1,667
Dissemination	$1,000	$333	$333	$0
Trustee Fees	$5,600	$1,867	$1,867	($0)
Annual Audit	$6,500	$2,167	$2,213	($46)
Collection Agent	$2,500	$833	$833	($0)
Management Fees	$97,515	$32,505	$32,505	$0
Postage	$2,500	$833	$450

Insurance- Liability Legal Advertising	$7,293
$2,500	$2,431
$833	$2,258	$173	
Other Current Charges Office Supplies	$1,500
$3,000	$500
$1,000	$786	$129
$214	
Dues & Licenses
Information Technology	$175
$3,400	$58
$1,133	$58
$1,133	($0)
$0	
Total Administrative	$178,178	$59,393	$52,606	$6,181 I	

Printing & Binding	$4,500	$1,500	$245	$1,255

$371

$0

Page2

Operatin g Expenditures

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2018
Adopted	Prorated Budget	Actual
Bud et	1 31 18	1 31 18	Variance

Salaries	$131,660	$43,887	$43,142	$745 Administrative Fee		$1,199		$400		$468		($69)
FICA Expense	$10,072	$3,357	$3,221	$137
Employee Insurance	$7,667	$2,556	$2,327	$229
Workers Compensation	$2,581	$860	$899	($38)
Unemployment	$853	$284	$586	($302)
Other Contractual	$6,500	$2,167	$1,855	$311
Training	$500	$167	$0	$167
Uniforms			$500		$167		$0			$167 Total Operating	 	$161,S32	$53,844	$S2,498		$t,346 1
Maintenance Expenditures
Canal Maintenance	$11,000	$3,667	$4,764	($1,097)
Lake Bank Restoration	$60,000	$20,000	$0	$20,000
Environmental Services	$27,000	$9,000	$3,711	$5,289
Water Management System	$99,000	$33,000	$31,770	$1,230
Control Burns	$15,000	$5,000	$0	$5,000
Contingencies	$9,000	$3,000	$970	$2,030
Fire Line Maintenance	$5,000	$1,667	$0	$1,667
Basin Repair		$4,000		$1,333		$0		$1,333 Total Maintenance	$230,000	$76,667	$41,214	$3S,4S3 i

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2018
Adopted	Prorated Budget	Actual
 	Bud et	1 31 18	1 31 18	Variance
Grounds Maintenance Expenditures
Salaries	$145,559	$48,520	$48,107	$412 Administrative Fees		$3,289		$1,096		$1,105		($9)
FICA	$11,135	$3,712	$3,489	$223
Health Insurance	$24,205	$8,068	$8,939	($871)
Workers Compensation	$2,853	$951	$1,000	($49)
Unemployment	$2,132	$711	$763	($52)

$933

Telephone	$2,000	$667	$1,963	($1,297)
Utilities	$7,700	$2,567	$1,634
Property Appraiser	$1,990	$663	$0	$663
Insurance	$1,359	$453
Repairs	$14,000	$4,667	$3,167	$1,500
Fuel	$16,500	$5,500	$613	$4,888

($1,599)

Park Maintenance	$3,000	$1,000	$1,208	($208)
Sidewalk Maintenance	$5,000	$1,667	$3,265
Chemicals	$5,000	$1,667	$382	$1,285
Contingencies	$6,000	$2,000	$912	$1,088

$15

Refuse	$9,000	$3,000	$2,031
Office Supplies	$1,000	$333	$318
Uniforms	$3,000	$1,000	$866	$134
Rain Bird Pump System			$18,500		$6,167		$3,104	$3,063 Maintenance Reserve - Transfer Out			$11,604		$3,868		$3,868		$0 Total Grounds Maintenance	 	$294,826	$98,275	$86,823               $11,453 I
Total Expenditures	$864,536	$288,179	$233,140	sss,039 I
Excess Revenue/(Expenditures)	$0	$509,464
Beginning Fund Balance	$0	$211,058
Ending Fund Balance	 	$0	$720,522         	

Page4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2018

Revenues

Interest Income

Adopted Bud et

$250

Prorated Budget 1 31 18

$83

Actual 1 31 18

$930

Variance

Reserve Funding - Transfer In (General)	$11,604		$3,868 Reserve Funding - Transfer In (Golf)	$30,899	$10,300

$3,868
$9,109

$0 ($1,191)

Total Revenues	 	$42,753	$14,251	$13,907	
Expenditures

($344)!

Capital Outlay	$125,000	$60,689
Transfer Out	$0	$0

$60,689	$0
$0	$0

Total Expenditures	 	$125,000	$60,689	$60,689	

$0 I

($82,247)

Excess Revenues/(Expenditures)	 	($46,782)	

Beginning Fund Balance	 	$785,491	 Ending Fund Balance		$703,244

Pages

$225,229	 	
$178,447

Viera East Community Development District
Capital Reseive Fund Capital Outlay Check Register Detail For Period Ending January 31, 2018
CheckDate	Vendor	Detail
CapitalOutlay
FY2018

Amount

10/20/17 Regions Bank 12/4/17 Landlrr 12/4/17 Regions Bank 1/25/18 Don Bo, Inc

Wire Transfer Fee Sprinkler Heads Contract Wire Transfer Fee
Form & Pour Cart Path

$	15.00
$	54,863.00
$	15.00
$	5,796.00

Total

$	60,689.00

Page6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2018

Revenues
Special Assessments

Adopted	Prorated Budget		Actual Bud et		1 31 18	1 31 18

$299

Interest Income	$100	$33		$266	
Total Revenues	$2,423,270	$2,170,367	$2,170,632	s266 1	
Expenditures					

$2,423,170	$2,170,333	$2,170,333

Variance

$0

Series 2006 Interest-11/1 Interest-5/1 Principal-5/1
Other Debt Service Costs Total Expenditures
Excess Revenues/(Expenditures) Beginning  Fund   Balance Ending Fund Balance

$291,669	$291,669	$291,669
$291,669	$0	$0
$1,810,000	$0	$0
$46,873	$0	$0
$2,440,211	$291,669	$291,669

 	($16,941)	$1,878,964
 	$466,966	$483,815
$450,026	$2,362,779

Page?

$0
$0
$0
$0
so I

Viera East GolCfoCmoumrsuen/iRtyecDreeavteiolonpFmunednt- DOpisetrraitictons Statement of Revenues & Expenditures
For Period Ending January 31, 2018

Budaet

Adopted   II	Current Month

II		Year-to-Date

Budget

Number of Rounds
Paid Rounds Member Rounds Comp Rounds Total Memberships

Actuals	Bud11.et

37,250	3,292	3,583
10,000	948	962
6,000	688	577

$35

$36

60	15

Variance

(291)
(14)
111

Actuals	 	Variance

12,471	11,380	1,091
2,708	3,055	(347)
2,183	1,833	350

$3B

41	60	(19)

RPaevidenRuoeupnedrsRound
Revenues

($5)

$32

($6)

Greens Fees/Cart Fees

$1,296,290	$102,291	$129,629

($27,338)

$400,931	$436,850	($35,918}

$647

($2,379)

Gift Cards - Sales Gift: Cards - Usage

$25,000 ($25,000)

$2,500 ($2,500)

($1,853)
$121

$5,226	$8,425	($3,199}
($7,499)	($8,425)	$926

Season Advance/Trail Fees Associate Memberships Driving Range GolfLessons
Merchandise Sales Restaurant
Special Assessments - Operations Miscellaneous Income
Total Revenues	I
GolfCourse Expenditures
Other Contractual Services Telephone/Internet
Postage

$210,000	$17,424	$21,000
$42,000	$5,530	$4,200
$72,000	$6,696	$7,200
$2,100	$175	$210
$115,000	$8,305	$11,500
$10,000	$2,421	$1,000
$22,527	$1,877	$1,876
$15,000	$3,028	$1,250
$146,015	$177,865

$18,000	$543	$1,499

$450

$9,308	$393	$775
$0	$37

($3,576)

($35}

$1,330 ($504)
($3,195)
$1,421
$1,779 ($31,850ll !
$956

$37

$382

$69,255	$70,770	($1,515)
$15,484	$14,154	$1,330
$24,208	$24,264	($56)
$700	$708	($8)
$37,109	$38,755	($1,646)
$8,651	$3,370	$5,281
$7,509	$7,506	$3
$6,378	$4,998	$1,380
$567,953	$601,374	($33,421)1

$3,666	$5,998	$2,332

($549)

$1,572	$3,101	$1,529
$699	$150

Printing & Binding

$1,000	$578

($494)

$1,304

($970)

Utilities
Repairs & Maintenance Advertising
Bank Charges
Office Supplies

$5,000	$333	$417
$7,000	$265	$583
$45,000	$2,770	$3,749
$30,500	$2,720	$2,541
$1,500	$0	$125

$318
$978 ($179)
$125

$1,526	$1,666	$140
$1,486	$2,332	$846
$14,584	$14,994	$410
$8,844	$10,163	$1,318
$578	$500	($79)

Operating Supplies

$9,500

$791

$719

$1,138	$3,165	$2,027

Dues, Licenses & Subscriptions Drug Testing - All Departments

$2,000	$976	$167
$500	$110

($809)
($68)

$1,269	$666	($603)
$288	$167	($122)

Tratntng. Education & Employee Relations
Contractual Security

$2,500	$0	$20B
$5,000	$120	$417

$208
$297

$2,946
$1,471	$1,666

($2,113}

IT Services
Total Golf Course Expenditures	I

$3,000	$290	$250
s140,2sell	$9,170	$11,683

Page  8

($40)
$2,514 II

$684	$1,000	$316
$42,055	$46,734	$4,679 I

Viera East

II	II

GolCf oCmoumrsuen/iRtyecDreeavteiolonpFmunednt• DOipsetrraictitons Statement of Revenues & Expenditures For Period Ending January 31, 201B

Adopted	Current Month	Year-to-Date
BudRet	Actuals	Budget	Variance	Actuals	Budget	Variance

Restaurant Expenditures

$173

Utilities	$9,000	$B91	$B66	($26)	$3,158

($408)

Pest Control	$1,800	$0
Equipment Lease	$1,100

$173	$0
$106	$105	$272	$336

$550

Total Restaurant Expenditures	I	$11.90011 
GolfOperation Expenditures

$1,14S	$2S3 11	$3,429	$3,63S	$2061 

Salaries	$222,204	$14,772	$18,516	$62,609	$74,065	$11,456
Administrative Fee	$12,858	$1,276	$1,071	($205)	$5,056	$4,286	($770)
FICA Expense	$17,253	$1,130	$1,438	$308	$4,790	$961
Health Insurance	$461	$46	($8)	$143	$154	$10
Workers Compensation	$4,420	$308	$368	$61	$1,304	$1,473	$169

Unemployment	$9,322	$B89	$777	($112)	$2,369

$167

$738

Golf Printing	$500	$0

$42	$0

$167

Utilities	$20,500	$1,788	$1,708	($80)	$6,786
Repairs	$250	$0	$21	$21	$0
Pest Control	$1,800	$0	$150	$150	$0
Supplies	$3,000	$91	$250	$159	$982

$83	$83
$600	$600
$1,000	$18

$3,553

Uniforms	$1,500	$0	$125	$125	$0	$500	$500 Training. Education & Employee Relations	$2,000	$0	$167	$167	$0	$667	$667

Fuel	$500	$0
Cart Lease	$42,636	$3,786

$42	$0	$167	$167
($233)	$15,799	$14,212	($1,587)

Cart Maintenance	$4,000	$934	$333	($601)	$2,429	$1,333

Driving Range	$10,000	$3,409

($2,576)	$4,439

($1,106)

Total GolfOperatlon Expenditures	I	$353,20411	$28,429	$29,433	s1,004 11	$106,707	$117,731	$11,024 I
Merchandise Sales
Cost of Goods Sold	$77,000	$1,854	$6,417	$4,563	$24,103	$25,667	$1,564
Total Merchandise Sales	I	$77,oool l	$1,854	$6,417	s4.s63 1 1	$241103	$25,667	$1,564 I

Page  9

Viera East                      Community Development District
Golf Course/Recreation Fund • Operations
Statement ofRevenues & Expenditures For Period Ending January 31, 2018

Budget	Actuals	Budget

Variance

Adopted   II	Current Month	II

Year-to-Date

Actuals	Budget	Variance

GolfCourse Molntenonce
Salaries Administrative  Fees
FICA Expense Employee Insurance
Workers Compensation Unemployment

$417,502	$29,409	$34,792
$8,698	$704	$725
$32,727	$2,167	$2,727
$58,955	$4,471	$4,913
$8,384	$612	$699
$6,617	$1,803	$551

$5,382
$21
$561
$442
($1,252}

$124,962	$139,167	$14,205
$2,930	$2,899	($31}
$9,328	$10,909	$1,581
$10,624	$19,652	$9,028
$2,594	$2,795	$201
$2,406	$2,206	($200}

Drug Testing

$420

$35

$35

$0	$140	$140

$833

Consulting Fees

$6,000	$500	$500

$0	$2,000	$2,000	$0

Telephone/Internet UtilltlesfWater
Repairs Fuel & Oil

$2,500	$0	$208
$25,700	$1,997	$2,142
$42,000	$2,102	$3,500
$35,000	$3,478	$2,917

$208
$145
$1,398 ($561}

$0
$7,967
$13.142
$14,286

$8,567
$14,000
$1 1,667

$833
$600
$858 ($2,619}

Pest Control Irrigation/Drainage
Sand and Topsoil

$1,500	$550	$125
$34,000	$1,914	$2,833
$17,500	$1,979	$1,458

($425)
$919 ($521)

$1,291	$500	($791)
$4,822	$11,333	$6,511
$5,911	$5,833	($78}

Flower/Mulch

$7,000

$583

$583

$114	$2,333	$2,220

Fertilizer
Seed/Sod Trash Removal
Contingency First Aid
Office Supplies
Operating Supplies Training
Janitorial Supplies
Soll & Water Testing Uniforms
Equipment Rental Equipment Lease Small Tools

$120,000	Sil,081	$10,000
$14,000	$1,984	$1,167
$2,000	$0	$167
$6,000	$2,968	$500

$42

$600	$200	$50
$500	$0
$18,000	$947	$1,500
$500	$112

$83

$800	$122
$1,000	$494
$10,500	$642	$875
$4,000	$152	$333
$148,000	$8,785	$12,333
$500	so	$42

($1,081) ($818)
$167 ($2,468)

$42

[$150)

$553

($55}
$233

[$70}
($410)
$182
$3,548

$40,637	$40,000	($637)
$4,667	($2,676)
$406	$667	$261
$5,276	$2,000	($3,276)
$368	$200	[$168)
$0	$167	$167

($305)

$3,861	$6,000	$2,139
$472	$167
$1,294	$267	($1,028)
$987	$333	($654)
$2,610	$3,500	$890
$644	$1,333	$689
$37,916	$49,333	$11,417
$0	$167	$167

Total Golf Course Maintenance	I

s1,olo,903ll	$79,173	$85,909

Page 10

$6,736 11 	$304,191	$343,634	$39,443 I

Viera East   CommunityDevelopment District
Golf Course/Recreation Fund - Operations Statement ofRevenues & Expenditures For Period Ending January 31, 2018

Administrative Expenditures
Legal Fees Arbitrage Dissemination Trustee Fees Annual Audit
GolfCourse Administrative Services Insurance

��:: 11
$1,500
$600

$3,750

$1,000
$1,500
$56,280

Property Taxes	$6,000		$500	($345)	$3,298	$2,000	($1,298)	
Total Administrative Expenditures	I	$141,6301 1	$10,646	$11,803	u.1s6 1 1	$44,773	$47,210	s2.437 I	
Renewal & Replacement	$30,899	$3,129 Operating Reserves		$0		so	$2,575
$0	$0	$9,929
$0	$10,300		
Total Reserves	I	s3o,s99I I	$3,129	$2,575	($554)11 	$9,929	$10,300	$371 1	
						
Total Revenues
Total Expenditures Operating Income (Loss)
Non Operating  Revenues/(Expenditures)	I
I I	s1.1s5,7951 I
!$87B}I I	$146,01S
$133,293
$12,722	$177,86S
$148,964
$28,901	{S31,8so1I I  	
$15,6711 1
cs16,t79J11 	$S35,187
$32,767	$601,374	
$6,463	{$33,421)1
$26,304 I	
Special Assessments		$558,355	$46,530	$46,530	$0	$186,11B	$186,11B	$0	
Interest Income
Transfer In		$1,000
$0	$48
$0	$83	($35)
$0	$220
$0	$0	($113)	

$71,000

Actuals

$50

$0
$83
$313
$125
$4,690
$4,540

Current Month Budget

$125
$50
$313
$125
$4,690
$5,917

Variance  11
$125
$0
$0
$0
$0
$0
$1,376

Year-to-Date
Actuals	Budget	Variance

$0	$500	$500
$200	$200	$0
$333	$333	$0
$1,250	$1,250	$0
$500	$500	so
$1B,760	$18,760
$20,432	$23,667	$3,235

($554)

$371

$0

$5671953

$59,7251

Interest Expense Principal Expense
Total Non Operating  Revenues/(Expendltures)        I
Change in Net Assets	I Beginning Net Assets	I
Ending Net Assets	I

($178,478) [$3B0,000J
se18 11 
soll sol! soil 

($14,873)
{$31,667]
$38
$12,760
-------

($14,873)

$73

{$31,667)

$28,974
-------

($0)

�

[$0 ($35]1 
[$16,214)1 1

I I

----·--	I I

($59,493)	($59,493)

$293

[$114]

�

{$126,667}	1$126,667)	($0
$179

[$2,074,298)

$32,946	$6,756	sz6,t9o I ($2,107,243}

Page  11

Revenues

Oro>�tt	November	December

Viera EastGeneral Fund Month to Month
March	Aerll	Mat	1une	1111i	Auest	Seetember	Total

$43,681	$0	$0	$0	$0	$0	$0	$0	$0	$723,833

MaintenanceAssessments	$Z61	$171,080	$508,811
GolfCourse Administrative SeJVices	$4,690	$4,690	$4,690	$4,690	$0	$0	$0	$0	$0	$0	$0	$0	$18,760 Interest lnoome		$0		$0		$0		$11	$0	$0	$0	$0	$0	$0	$0	$0		$11
Total Rev,,nues	I	li,951	nzs,770	1513,501	li!!,382	io	10	so	so	10	so	!O	!O	!7!2.!!04 1
Administrative Expenditures

Engineering Fees	$0	Sl,1Z5	$0	$0

Supervisors Fees	SZ.Z7Z	$3,293	$1,580	$1,350	$0	$0	$0	$0	$0	$0	$0	$0	$8,494
$0	$0	$0	$0	$0	$0	$0	$0

$333

Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$0	$0

$83
$467

Dissemination

$83	$83	$0	$0	$0	so	$0	so	$0	$0

Trustee fees

$467	$467	$0	$0	$0

$0	$0	$0	so	$1,867

AnnualAudit

$54Z	$54Z	$588	$0	$0	$0	$0	$0	$0	$0	$0	$Z,Zl3

$54Z

Collection Agent	$208	$Z08	$Z08	$208	$0

$0	$0	$0	$0	$0	$833

Management Fees	$8,126	$8.1Z6	$8,126	$8,126	$0	$0	$0	$0	$0	$0	$0	$0	$32,505

Postage

$130	$143

$0	$0	$0	$0	$0	$0	$0	$0

Printing & Binding	$61	$68	$62	$54	$0	$0

$0	$0	$0	$0	$0	$245

Insurance- Liability	$565

$565	$565	$0	$0	$0	$0	$0	so	$0	$0	$Z,258

Legal Advertising	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0

Other Current Charges

$77

$0	$0	$0	$0	$0	$0	$0	$0	$371

Office supplies	$265	$250	$250	S20	$0	$0	$0	$0	$0	$0	$0	$0	$786
Dues &. Licenses	$15	$15	$15	$15	$0	$0	$0	$0	$0	$0	$0	$0	$58

lnfonnattonTechnology	$283	$Z83	$Z83	$283	$0	$0	$0	$0	$0

$0	$0	$1,133

Total Administrative	I
Opemtfng Expenditures

11s,z32	}1:!,409	:ll!,971	so	$0	so	10	so	!0	fO	10	!52,606 1

Salaries	$11,475	$10,397	$11,213	$10,056	$0	$0	$0	$0	$0

$0	$0	$43,142

$771

$0	so	$0	so	$2,327

Administration Fee	$121	$117	$121	$109	$0

$0	$0	$0	$0	$0	$0	$468

FICA Expense	$852
Health Insurance	$580	$430
Workers Compensation	$239	$217

$848	$750	so	$0	$0	$0	$0	$0	so	$0	$3,221 S586	$0	$0	$0	$0
S209	so	$0	$0	$0	$0	$0	$0	$0

Other Contractual	$516	so

Unemployment	$0	$0	$0	$586	$0	$0	$0	$0	$0	$0	$0	so	$586
$516	$646	$176	$0	$0	$0	so	$0	$0	$0	$1,855
Training	$0	so	so	$0	$0	$0	so	$0	so	$0	$0	$0
Unlfonns	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

TotalOperadng	I

512,448	S131794	S12,473	!0	!!!	10	10	JO	10	10	10	552,498 1

Paae lZ

Viera East General Fund Mondi to Month

Maintenance Expenditures

O<1ober	November	December

Februarv	Marth	Aerll	M•I	1une	Jul!

Total

Canal Maintenance	$0	$0	$0
Lake Bank Restoration	$0	$0	$0	so

So	$0	$0	$0	$0	$0
so	$0	$0	$0	$0	$0

$0	$4,764
$0

Bnvtronmental Services	$0	$3,631	$0	$80	so	$0	$0	$0	$0	so	$0	so	$3,711

Water Management System	$7,565	$7,765	$8,675	$7,765	$0	$0	$0	$0

so	$0	$0	$31,770

Control Burns	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	so

Contingencies	$0	$0	$0

$0	$0	$0	so	$0	so	so	$0	$970

Fire Linc Maintenance

$0	$0	$0	$0	so	$0	so	so	so	$0	$0	so

Basin Repair	$0	$0	so	so	$0	so	so	so	$0	$0	so	so	so

Total Maintenance	I	$1.�6S	Slt,]96	$8.675	su.s1a	$0	$0	so	$0	$0	so	50
Grounds Maintenance Expenditures

541,214 !

Salaries	$12,485	$12,041	$12,460	$11,121	$0	so	$0	$0	$0	$0	$0	$0	$48,107
Administrative Fees	$286	$276	$286	$258	$0	$0	$0	$0	$0	$0	$0	$0	Sl,105

FICA	$897	S865

$827

$0	$0	$0

$0	$0

Health Insurance	$1,800	$1,395	$1,867	$3,877	$0	$0	$0	$0	$0	$0	$0	$0	$8,939

Workers Compensation	$260	$251	$259	$231

$0	$0

$0	$0	so	so	$1,000

Unemployment	$20	S20	$20	$702	$0	$0	$0	$0	$0	$0	$0	$0	$763

Telephone	$366	$366	$366	$865	$0	$0	$0	so

$0	$0	$0	$1,963

Utilities	S413	$401	$401

$0	$0	$0	so

$0	$0	$0	$1,634

$98

PropertyAppraiser	$0	$0

so	$0	$0	$0	$0	$0	$0	$0	$0	so

Insurance-- Property	$98

$98	$98	$0	$0	$0	$0	so	$0

$0	$390

Repairs	$867	$1,481	S589	S231	so	$0	$0	$0	$0	so	so	so	$3,167

$154

Fuel	$0	$0	$210	$0

$0	$0	$0	$0	so	$0	$613

Park Maintenance

$712	$170	$172

$0	$0	$0	$0	$0	so	$0	$1,208

Sidewalk Repair	$0	$0	$3,265	$0	$0	$0	$0	$0	$0	$0	$0	so	$3,265

$51

O.emlcals	$0	$202	$129

$0	$0	so	$0	so	$0	$0	so	$382

Contfngendes

$0	S490	$350	$0	so

$0	$0	so	so	$0	$912

Refuse	S430	$645	$215	$741	$0	so	$0	$0	$0	$0	$0	$0	$2,031

$15

$15

Office Supplies	so	$0	$0

$0	$0	$0	$0	$0	$0

Uniforms

$182

$182	$0	$0	$0	$0	$0	$0	$0	$0	$866

$967
S2LS10

Rain Bird Pump System	$0	$3,104	$0	$0	$0

$0	so	so	so	$0	$3,104

Maintenance Reserve- TransferOut	$967	$967	$967

$23.004

$22.1189

$53.761	a2J1so
l!!B,BlOJ

Total Grounds Maintenance	I	st91w1	 	

$0	$0	$0	$0	$0	$0	$0	$0	$3,868

,06.923  I
1233,139.99  I

$0	so	so	$0	$0	10	so

Total Expenditures	I
Excess Revenue/(Expendltures)	j

f113.690	!!55,734

$59.533	$0	$0	JO	$0	$0
$0	$0	$0	so

$0	I!!

$0

so	so	so	f509if64 I

Page 13

Number of Rounds Paid Rounds Member Rounds Comp Rounds
Revenueper Round

Oclaber

2,647
429

November	December	lan""!I

3,298	3,234	3,292
694	637	94B

$31

541	549	6B8

Viera East GolfCourse
!llontb to Month

Februa!I	Mardi	A£rll	!!!%	1une	full	Au1ust	September	Total

0	0	0	0	0	0	0	0	12,471
0	0	0	0	0	0	0	0	2,708
0	0	0	0	0	0	0	0	2,183

Paid Rounds
�

$32

$31

$0	$0	$0	$0	$0	$0	So	$0	$12B

Greens Fees

$82,152

$107,108	$109,381	$102,291	$0

$0	$0	$0	$0	$0	$0	$400,931

Gift Cards - Sales

$188

$1,019	$3,373	$647

$0	$0	$0

$0	$0	$0	$0	$5,226

Gift Cards • Usage
Season Advance/Trail Fees

$16,716

($1,711)	($2,683)	($2,379)

$5,530

$18,058	$17,05B	$17,424

$0	$0	$0	$0	$0	$0	$0	$0	($7,499)
$0	$0	$0	$0	$0	$0	$0	$0	$69,255

Associate Memberships Driving Range

$3,816

$4,266	$3,239
$6,821	$6,875	$6,696

$0	$0
$0	$0	$0

$0	$0	$0	$0	$0	$15,484
$0	$0	$0	$0	$24,208

GolfLessons

$175	$175	$175

$0	$0	$0	$0	$0

$700

$2,449
$175

Merchandise Sales Restaurant

$8,801	$12,754
$1,798	$3,695	$2,421

$0	$0	$0	$0	$0	$0	$0	$0	$37,109
$0	$0	$0	$0	$0	$0	$0	$0	$8,651

Special Assessments - Operations

$1,877

$1,877	$1,877	$1,877

$0	$0	$0	$0	$0

$0	$0	$7,509

CourseExpenditures,·

Miscellaneous Income Total Revenues

$393

Golf	 	

$834
I	$11 S�

$1,817	$699	$3,028

$150,230

$146101S

$0	$0	$0	$0	$0	$0	$0	$0	$6,378
$0	$0	$0	$0	$0	so	$0	$0	$567,953 l

Other Contractual Services

$1,319

$681	$1,123

$0	$0

$0	$0	$0

$3,666

Telephone/Internet

$289	$497

$0	$0	$0	$0	$0	$0	$0	$0	$1,572

Postage

$447

$0	$253	$0

$0	$0

$0	$0

$0	$0	$699

Printing & Binding

$0	$81	$645	$578

$0	$0	$0	$0	$0	$0	$0	so	$1,304

Utilities

$281

$455	$457

so	$0

$0	$0	$0	$0	$0	$1,526

$7,073

Repairs & Maintenance

$405

$270	$546	$265

$0	$0	$0	$0	$0	so	$0	$0	$1,486

Advertising

$1,156

$2,770	$0

$0	$0	$0

$0	$14,584

Bank Charges

$1,222

$2,149

$2,720

$0	$0	$0	$0	$0	$0	$0	$0	$8,844

Office Supplies Operating Supplies
Dues, Licenses & Subscriptions

$191
$691
$161

$134	$254	$0

$976

$180	$72
$110	$22

$0	$0	$0	so
$0	so	$0	$0
$0	$0	$0

$0	$0	$0	$578
$0	$0	$0	$1,138
$0	$0	$0	$0	$1,269

DrugTesting - All Departments
Training. Education & Employee Relations

$89
$142

$89	$0	$110

$139

$0	$2,804	$0

$0	$0	$0	$0	$0	$0	$0	$0	$2B8
so	$0	$0	$0	$0	$0	$0	$0	$2,946

Contractual Security

$120

$1,061	$170	$120

$0	so	$0

$0	$0	$0	$1,471

IT Services

Total GolfCourse Expendlblres

$0
I	$9,046

$255	$290

$6,808	$17,031	$9,170

$0	$0	$0	$0	$0	$0	$0	$0	$6B4
so	$0	so	$0	$0	$0	So	$0	s4z,ossi

Utilities

$804

$91

$773	$689	$891

$0	$0	$0	so	so	so	$0

$3,158

Pest Control

$0	$0	$0

$0	$0	$0	$0	$0	$0	$0	$0

Equipment Lease

$89

$91

$0	$0	$0	So	$0	so

$0	$272

Total Restaurant Expendlblres

I	$893

$780	$892

$0	so	$0	$0	so	$0	$0	so	s3,4z9 i

Page 14

Gol[Qperatfons:

Viera East GolfCourse Month to Month
October	November	Dec:em.ber	January	February	March	April	111,iy	1une

August	September

Total

Salaries	$17,326	$15,066	$15,446	$14,772	$0	$0

Administrative Fee	$1,233	SJ.Z39

Sl,276	$0	$0

$0	$0	$0	$0	$0	$0	$62,609

FICA Expense	$1,325	Sl,153	$1,182	$1,130	so	so

$0	$0

$0	$0	$0	$5,056

Healdt Insurance	$86	(S24)

S46	$0	$0

so	so

$0	$0

$4,790

Workers Compensation	S361	$314	S322	S308	$0	$0

so	$0	$0	$0	$0	so	$143

Unemployment	$615

S889	so	$0

so	$0	$0	$0	$0	$0	$1,304

Golf Printing	$0	$0	$0	$0

$0	$0	so	$0	$0	$0	$0	$2,369

Utllitles	$1,504	$1,808	Sl,686	$1,788	$0	so

$0	$0	$0	$0	$0	$0	$0

Repairs	$0	so	so

$0	$0	$0

so	$0	$0	$0	$6,786

Pest Control	$0	$0	$0	$0	$0	$0

$0	$0	$0	so	$0	$0	$0

Supplies	$191	$102	S599
Uniforms	$0	$0	$0	$0

$0	so
so

so	$0	$0	so

$0	$0	so

$0	so	$0	so	$0	$0	$982

Fuel	$0

Training. Education & Employee Relatlons	$0	$0	$0	$0	$0	$0
$0	$0	$0	$0	so

$0	$0	$0	$0	$0	$0	$0
$0	$0	$0	$0	$0	$0	$0

Cart Lease

$3,550	$4,913	$3,786

$0	$0	$0	$0	$0	so	$0

Cart Maintenance	$0	S986	$509	S934

so	$0

$0	$0

$0	so	$15,799

Driving Range	$632	S632	(S233)

$0	so	$0

$0	$0	$0	so	$0	SZ,429

Total Golroperatlon Expenditures	i	$2�823	ns1zso	$26,206	$2Bi!29	$0
erchandise Sale;

CostofGoods Sold	$8,994	$3,136	$10,120	Sl,854

$0	$0	$0
$0	$0	$0	so	so

so	$0	so	$0

$0
$0	Sl06,707 l

Total Merchandise Sales

Gof[Co,urseMaintenance:

I	se1994	$3.136

$10,120	SLB54	$0	$0

$0	$0	$0

$0	$0	$24,103
$0	n•,10J I

Salaries	S33,113	$31,794	S30,646	$29,409	$0	$0	$0

Administrative Fees	$723	$721	$781

$0	$0	$0

$0	$0	$0	$0	$0	$124,962

$2,380	$2,303	$2,167	$0	$0	$0

FICA Expense	$2,479
Employee Insurance	$1,290	$2,054	$2,808	$4,471	$0	$0	$0

$0	$0	$0	$0	$0	$2,930
$0	$0	$0	$0	$0	$9,328

Worl<ers Compensation	$686	$660	$636	S612	$0

$0	$0	so	$0	$0	$0	$10,624

$175

Unemployment

$191	$237	$1,803	$0	so	$0

$0	so	So	$0	$0	$2,594

Drug Testing	$0	$0	$0	$0	$0	$0	so

$0	$0

so	so	$2,406

$500	$500	ssoo	$0

Consulting Fees	$500
Telephone/Internet	so	$0	$0	$0

$0

Repalrs	$3,883	S3,416	Sl,741	$2,102	$0	so	$0

$0	so

$0	$0	$0	$0	$0	$0
$0	$0	$0	$0	$0	$2,000

Udildes/Water	$2,008	$2,025	$1,936	$1,997	$0	$0	$0

Pest Control	$247	$247	$247

Fuel &D11	$4,697	S2,619	$3,492	S3,478	so	$0	$0
$5S0	$0	$0	$0

$0	$0	$0	$0	$0	$0
$0	$0	$0	$0	$0

$0	$13,142

$0	$0	$0	$0
$0	$0	$0	$0	Sl4,286

lrrtgatton/Dralnage	$1,174	S846	$889	Sl,914	so	$0	$0

$0	$0	$0	$1,291

Sand and Topsoil	$549	$1,916	$1,466

$0	$0	$0

$0	$0

$0	$0	$4,822

flower/Mulch

$114

$0	$0

$0	$0	$0	$0	$5,911

Fertilizer	$5,303	$12,709	$11,544	$11,081	so	$0

$0	$0	$0	$0	S114

Seed/Sod	$406	$2,477	SZ,477	$1,984	$0

$0	$0	so	so	$0	$0	$40,637

Trash Removal	$271

$0	$0	$0

so	$0	$0	$0	$0	$0

Contingency	$585	$1,137	$585	$2,968	$0	so

$0	$0	$0	$0	$0	$0	$406

First Aid

$0	S90	$200	$0	so

$0	$0	$0	$0	$0	$0	$5,276

Office supplies	$0	$0	so	$0	$0	$0	$0

$0	$0	$0	$0	$368

$947

Operating Supplies	$815	Sl,289	$811

so	$0	$0	so	so	$0

Training	$0	$360

$112	$0	$0

$0	$0	$0	$0	$0	$0	S3,861

Janitorial Supplies	$1,173	$0	so	$122	$0	$0

so	$0	$0	$0	$0

$472

$494

Soll & WaterTesting	$0	so

so	$0	$0	$0	$0	$0	$0	$1,294

Uniforms	S771	S561	$636	$642	$0	$0

$0	$0	$0

Equipment Rental

$0	$1S2	$0	so

$0	so

$0	$0	so	$2,610

Equipment Lease	$12,503	$10,662	$5,966	$8,785	$0	so

$0	so	so	$0	$0	so	$644

So

Small Tools	so	$0	$0	$0	$0	$0	$0
Total GolfCourse Maintenance

$0	so	$0	so	$37,916
$0	$0	$0	$0	$0

I	$73,922	$78,811	$72,285	S79,173	$0	so	$0	$0	$0	$0	$0
Page 15

$0	s304,191 I

A!!l!!st

ddm/.aisEmri¥£ Exnenditum:

O<tober	November	December

Viera EastGolfCourse
Month to Month
Man:b	A1!!1	M:!J:	1une	(nit

September	Total

Legal Fees	so	$0	$0	$0	so	$0	$0

$0	$0	$0	$0	$0

Arbitrage	$50	$50	$50

$0	$0	$0	$0	$0	$0	$0	$0	$200

Dissemination

$83	$83

$0	$0	$0	$0	$0	$0	$0	$0

Trustee Fees	$313	$313

$313	$0	$0	$0	$0	$0	$0	$0	$0	$1,250

Annual Audit	$12S	$125	$125	$125	$0

so	$0	so	so	$0	so	S500

so	$0	$0	$0	$18,760

GolfCourse Administrative Services	S4,690	$4,690	S4,690	$4,690	$0	$0	so	so
Insurance	$5,266	$5,266	$5,359	$4,540	$0	$0	$0	$0	$0	$0	$0	$0	$20,432

Property Taxes

$504

$84S	$0	$0	so	$0	$0	$0	$0	$0	$3,298

TotalAdministrative �ndltares	I	St t,031	$11,031	$121!!64	$101646	$0	$0	$0
Re.ferves:

$0	$0	$0	,...m I

Operating Reserves	so

Renewal & Replacement	$1,490	$2,309	$3,001	$3,129	$0	$0	$0	$0	$0	$0	$0	$0	$9,929
$0	$0	$0	$0	$0	so	so	$0	$0	so	$0	$0

S53S,187 j

Totll Reserves	I	st,♦90	$2i;!D9	$3,001

$0	$0	$0	so	So	so

so	S919Z9 I

s1s0,030

Total Revenues	j	$11 5,468

S1S61♦41	$146101S	$0	$0	so	$0	so	so	$0	$0	S567,953 I

Totll Expenditures	I	SIJZ.198	S1ZB1Z10	$14!,486	$133�93	so	so	$0	so	$0	$0	$0	$0

Operadng Income (Loss)	I	1s16,731!
Nan Operating RevenueJL�,mdirures!:

$14,955	$12,722	$0

$0	$0	$0	$0	$0	SJZ,767 1

Special Assessments• Debt Service	$46,530	$46,530	$46,530	$46,530	$0	$0	$0

$0	$0	$0

$186,118

tntef'e!>-t Income	$62	$64	$46	$48	$0	$0	$0	$0	$0	$0	$0	so	$220

Transfer In	so	$0	$0	so

so	so	so	$0	$0	so	$0	so

($59,493)

Interest Expense	($14.873)	(S14,873)	($14,873)	($14,873)	$0	$0	$0	$0	$0	$0	$0	$0
Principal Expense	($31,667)	($31,667)	($31,667)	($31,667)	$0	$0	$0	$0	$0	$0	$0	$0	($126,667)

Total Non Operadng Revenues/(Expendltures)	I

$54

$0	$0	$0	$0	$0	$0	$0

$32,946 1

$179J

NetNon Operadng Income / (Loss)	I	jS161679J	$21,874	$14,991	$12.760	$0

$0	$0	so	$0	$0	$0

Page 16

Viera East
Community Development District
ProShop
Statement of Revenues & Expenditures

Revenues

October	November    December      [anua!l	Februa!l	March	Al!rll	Ma;i;:	[une	[ul;i;:	Aull!!st	September	Total

Merchandise Sales	$7,249	$B,B01	$12,754	$B,305	$0	$0

	$B,801	     $12,7S4	$8,305 	$0	$0	$0	$0	$0	 	$0 	$0	$0	sa1,109 1	
Expenditures
Cost of Goods Sold	

$B,994	

$3,136	

$10,120	$1,854	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$24,103	

Total Revenues	I	$7,249

$0	$0	$0	$0	$0	$37,109

Total Expenditures	I	$8,994	$3,136	$10,120	$1,854	$0	$0	$0	$0	$0	so 	$0	sz4,1oa 1
Operating Income (Loss)	I ($1,744)	$S,66S	$2,634	$6,452	$0	$0	$0	$0	$0 	$0		$0 	$0	$13,006 I

Page 17 

Viera East
Community Development District Long Term Debt Report

Interest Rate: Maturity Date:

Series 2006 Water Management Refunding Bonds

5.750%
5/1/2022

Reserve Fund Definition: Reserve Fund Requirement: Reserve Fund Balance (1):
Bonds outstanding - 9/30/2016 Less: May 1, 2017 Principal

10% Max Annual Dept
$239,334
$239,334
$11,855,000 ($1,710,000)

Current Bonds Outstandim1:

$10 145 000

(1) This value is covered by the Debt Service Reserve Fund Surety Bond and is not a cash balance on the District's balance sheet.
Series 2012 Special Assessment Revenue Bonds

Interest Rate:
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement: Reserve Fund Balance:
Bonds outstanding - 9/30/2016 Less: May 1, 2017 Principal

2.5% to 5%
5/1/2026
50% Max Annual Dept
$279,239
$281,356
$4,445,000 ($365,000)

Current Bonds Outstandine:

$4,080,000

Page 18 

Viera East
Community Development District
Special Assessment Receipts - FY201B

.............D...a..t..e.............lI............N...e..t.............It.........G..e...n...F..u..n...d..........�I.......D...e..b..t...S..v..c...2..006

!I	......R..e..c...F..u..n..d............JI............T..o...t.a...l...........

474,112.2s !··s..·····....·113�-5s4:i"3-rs 	74s,sss.64

··· ··10/20/17 .......l $	1,231.05 l $	260.97 l $...

187.58 l $

....

1,231.05

rs 

1ss,122.2s ! s

· 	·.·..i17i47i7.

····l $·

61,123.74 l $	12,957.73 l $	38,852.33 ! $	9,313.68 l $

     61,123.74

11121111

rs 74s,ass.64

· · ·

···	°	..

···········1··2··1·•1··2··1··1··.1.········"': ·$····2··,·0···2•0-'--:ss-O:ii---!sT·f-·········-·-···4··2···8·.,.3...6..1....3..9..."': ..$.....·....·....1.,..2..8..4...,.3..9..4.._.5...6...!;..'.$..--30�7,8-94.-9.0......i..s 2.-'--,02�0,65-0:s-s
12/19/17	l $ · · 379,494.98· l $	80,449.82 l $	57,825.21 l $	379,494.98

962.97 i-·r···

230.84 1 ·s 	isi4:9,··

··· ···· 1110118·

rs· · ·204:s3i12 r$ -- -·

43,359.46 i $	130,008.61 i s	ifir;s.65 i s	204,533.12

· i1ioiis

--- 1 $··

io si4:ii1Tr· -

321.16 1 $

 	· · ··	

2111-is·-----

rs

s  ,213.68 1 s	12,164.81 r$............... 38,273.87 i s

· · 9�11s.01 1 s	60,213.69

2/8/2018 (ll.....l.$ ............213.62 [_$............... ... 45.29.l.$...............

32.55.l.$........

213.62

---··············•i·········---·····!.	······i ··························

!
···

················•--!i----•·················

·.·..·.·.·.··.·.·.·.·..·.·.·.·.·.··.·.·.·.·..·.·.·.·.·.··.·.·.·..·+!: ····.·.········-······-··.....-......·.·.·.:�······························...................+:: .·.·.·.·.·.·.·.....·.·.·.·.·.·.··..··.·..·.·.·.·.·.·.·.·.··.·..·.·.··  ·.·.i;··

------,.................................

1---··············L···.··························i'-···················	:	'···---

································+: ...

::	············t 	::

---, -----

........................    .,... 		.	......i:..................................... :i········........................
$ 3,474,865.25 $	736,642.89 $	2,208,742.82 $	529,479.55  $  3,474,865.26

Net Assessed

Percentage

Assessments Collected

Assessments Transferred

Balance to Transfer

Assessments Outstanding
214,427.18
71,514.11
51,402.45

$	3,812,209	100.00% $	3,474,865.26 $	(3,426,054.24) $	48,811  $	337,343.74

(1) Represents Postage Billing deductions from February 7, 2018 distribution

Page 19

Viera East Community Development District
Golf Course/Recreation Fund- Operations Prior Month/Year Comparison
Actuals	Actuals	Year to Date	Year to Date
1 /31/ 1 7	1 /31/18	Variance	1 /31 /1 7	1 /31/18	Variance
Revenues:

Gift Cards - Sales	$	81 0	
Gift Cards - Usage	$	(2,657)	
Season Advance/Trail Fees	$	1 7,700	
Associate Memberships	$	3,002	

Greens Fees	$	1 21 ,303	$	1 02,291	$	(1 9,01 2)	$  41 0,348	$  400,931	$	(9,41 7)
$	647	$	(1 63)	$	4,81 9	$	5,226	$	407
$	(2,379)	$	278	$	(8,3 59)	$	(7,499)	$	860

$	1 5 ,484	$	
$	24,208	$	
$	700	$	

$	1 7,424	$	(276)	$	75,521	$	69, 255	$	(6,266)

$	5,530	$	2,528	$	1 4,220

-

Golf Lessons	$	1 75	$	1 75	$	
Merchandise Sales	$	9,694	$	8,305	$	

Driving Range	$	7,326	$	6,696	$	(629)	$	23,776
$	745

1 ,264

433

(45)

(1 ,389)	$	38,91 7	$	37,1 09	$	(1 ,808)
Restaurant	$	901	$	2,421	$	1 , 5-20	$	4,506	$	8,65 1	$	4, 1 45

Miscellaneous Income	$	602	
Total Revenues	$	1 60,732 	
Expenditures:
Golf Course Expenditures	
$	11 ,954	

Special Assessments - Operations	$	1 ,877	$	1 ,877	$	$	7, 509	$	7, 509	$

$	(1 4i?l7)	$	575.831 	  $	567.953 	
$	2,784	$	49,078	
$	42,055	

   $	31028	$	2.426	 $	3.829       $	61378       $	21550 

$	1 46101 5

$	9,1 70
Restaurant	$	986	$	892	$

 $	(71878}

$	7,023

94

$	3,720	$	3,429	$	291 

Golf Operations	$	22,457	$	28,429	$	(5,972)	$	89,301	$	1 06,707	$	(1 7,406)
Merchandise Sales	$	5,084	$	1 ,854	$	3,231	$	25,1 97	$	24,1 03	$	1 ,094
Golf Course Maintenance	$	82,535	$	79,1 73	$	3,362	$	288,717	$	304,191	$	(1 5,474)
Administrative	$	11 , 51 6	$	1 0,646	$	870	$	45,042	$	44,773	$	270

Total Expenditures	  $	1 37,480	$	1 331293	$	411 88	$	51 1 1554		$	53 511 87		$	(23.633}	
Operating lncome/(Loss)	$	2 3,251 	$	1 2.122 	$	(10.529}	$	64.277		$	3 2.767		$	{3 1 ,51 0}	

Reserves	   $	21948      $	311 29  	$	(1 81}	$	1 01499	$	91929	$ 	570

Viera East  Cash  Flow Analysis  FY 2018

I	I	

October

November

December

I. Cash Flows:	 	I	Actuals

III

May

ProJectlons
June	July	August	J September J

Totals

January I

I	February I	March	April	I	

Carry Forward	1 $   65,313 I$   48,582 I$	70,402I$     85,357I  1$    98,080 I$ 

150,644 I$ 

232,265I$ 

266.449I$ 268,549 I$	259,306 I$	225,557 I$	203,886 I

I

I I $

I$ 

I $

I $

�Go� CourCsoeurse Operations!I $$    111145,,743681 I $$   115408,,023302 I1 S$    115562,,744461 II $$

114436,,509154 I  I $

220001,,753928 1I $$

223290,,968888   $$

118823,,219278 1I $$

114590,,799549 II $$ 

113389,,572309 I $

111144,,284065 I$ 

112276,,020977 I$ 

I $

710

9900,,837794 I $

11,,870961,,935526
15,596

Restaurant! $	737 I $	1, 798 I$	3, 695 I $

1

Tota/AI/ Gashf $  180 781 I$ 19B,612 f $  226.843 ! $

2,421 I  I $

1

231 372 I  I $

1, 134 1 $
299 B12 I $

1,300  $
3B1 631   $

1,029 1 $	 845 I $	781 1 $
415,493 1 $      417248 I $   408 06B I $

641 1 $ 	I $	
374. 152 I$   352.564 1 $

294764 I $

1 806 952

ExpGeonlsfeCsourse	I S

132,198 I $ 128,210 I $

141,486 I$

133,293 I I S 149,168 I $ 149,366 $ 149,043 I S 148,700 I$ 

148,762 I $

114487,,589363 I $	114487,,687383 I1 $$

114477,,603343 I S

11,,772135,,413440

Course OperationsI $

131,305 1 $ 127,346 I $ 140,706 I $ 132,400 I I $ 147,819 I $ 147,819 I$ 

147,819 I $ 147,694 I $ 147,833 1 $

I $	845 I $	601 I$

11, 694

Restaurantl $

893 I$	864 I $ 	180 I $	892 1 I $

1,349 I$ 

1,547 $

1,225 I$ 	1,006 I $	929 I$ 

763 I$	I$

Cash Less Expenses! $

48,582 ! $ 70,402 ! $ 85,357 ! $

98,oBOI !$ 150,644 ! $

232,265 j $ 	$

268,549 ! $

259, 306 ! $

225,557 j$       203, 8B6j $	 1,1. 130 1

Projected Expenses FY 2018

Projected Revenues FY 2018 Projected Surplus(Deficit) FY 2018

$  1 ,806,952

1

$

725,134
$	81 817

Rounds of Golf

Monthly

Viera East Community Development District
Detailed Rounds of Golf Report
Jan-18

Paid Rounds		
Rounds ofGolf- Associate Member	372	10%	1,4S3	9'l6	366	1,346	6	107	
Rounds ofGolf- COD Resident	785	20%	3,130	19%		3,340	-174	-210	
Rounds of Golf - Public	1,220	31%	S,501	34%	899		321	1,758	
Rounds of Golf • Golf Now / EZ Links	280	7%	1,535	9%	687	2,680	-407	-1,145	
Rounds ofGolf- Toumaments	25	1%	420	3%	229		-204	-310	
Rounds of Golf- Misc		0%		0%	157	4S8	-1S7	-458	
Rain Check Issued		-1%	236	-1%		-315	22		
Total Paid Rounds	2,625		11,803		3,218	11,982	-593	-179	
Member Rounds									
Rounds of Golf • Members	671	17%	2,419	15%	948	3,324	-277	-905	
Total Member Rounds	671		2,419		948		-277	-905	
Comp Rounds									
		170	576	-69	-83	
Rounds of Golf- GolfNow E2 Links - Trade	287		1,057	6%	300	1,254		-197	
Rounds of Golf- Other Comp	21S	6%	520	3%		627	16	-107	
Total Comp Rounds	603		2,070		669	2,457	-66	-387	
TOTAL ROUNDS OF GOLF	3,899	100%	16,292	100'J(,	4,835	17,763	-936	-1,471	

Year to Date

PY - PREVIOUS YEAR

PY	PY	Vs. PY	Vs. PY
Monthly   Year to Date	Monthly Year to Date

3,743

-57

3,324

Rounds of Golf- Staff/Comp

101

37�%

Revenues

Greens Fee Revenue

Monthly

Year to Date

PY	PY	Vs. PY	Vs. PY

-13

$32,884

Monthly    Year ta Date	Monthly Year to Date

Rounds of Golf- Associate Member	$15,854	16%	$53,515	13%	$14,167	$46,551	$1,687	$6,964	
Rounds of Golf- COD Resident	$27,797	28%	$95,466	24%		$100,114	($5,087)	($4,648)	
Rounds of Golf - Public	$45,632	45%	$183,531	46%	$34,920	$132,300	$10,712	$51,231	
Rounds of Golf • Golf Now / EZ Links	$12,159	12%	$57,368	14%	$26,683	$96,992	($14,524)	($39,624)	
Rounds ofGolf- Tournaments		1%	$14,933	4%	$9,741	$24,487		($9,554)	
Rounds of Golf- MISC	$0	0%	$0	0%	$5,353	$15,123	($5,353)	($15,123)	
Rain Check Issued	($1,616)	-2')6	($5,980)	-1%	($2,067)	($5,215)	$451	($765)	
TOTAL GREENS FEE REVENUE	$100,790	100%	$398,833	100'J(,	$121,681	$410,352	($20,891)	($11,519)	

Average�1,1er Round of Golf

A)'.!lrase��r round of Golf

Monthly

Year to Date

PY	PY	Vs. PY	Vs. PY

$38.84

$33.54

Monthly   Yearta Date	Monthly Yearta Date

Rounds of Golf- Associate Member	$42.62	$36.83	$38.71	$34.58	$3.91	$2.25	
Rounds of Golf- COD Resident	$35.41	$30.50	$34.29	$29.97	$1.12	$0.S3	
Rounds of Golf - Public	$37.40	$33.36		$35.3S	($1.44)	($1.98)	
Rounds of Golf - Golf Now / EZ links	$43.43	$37.37	$38.84	$36.19		$1.18	
Rounds of Golf- Tournaments	$38.56	$35.55	$42.54			$2.01	
Rounds ofGolf- Misc	$0.00	$0.00	$34.10	$33.02	($34.10)	($33.02)	
Rain Check Issued	$28.35	$25.34	$26.16	$16.56	$2.19	$8.78	
TOTAL - Average $ per round of Golf	$38.40	$33.79	$37.81	$34.25	$0.58		

Membership Revenue
Average $ per round ofGolf

Monthly
$17,424
$25.97

Year to Date
$69,254
$28.63

PY	PY	Vs. PY	Vs. PY
Monthly   Year ta Date	Monthly Year ta Date
$17,700	$75,521	($276)	($6,267)
$18.67	$22.72	$7.30	$S.91