Viera East
Community Development District

Unaudited Financial Reporting
May 31, 2018

TABLE OF CONTENTS

1 	Balance Sheet

2-4 	General Fund Income Statement

 	Capital Reserve Income Statement

 	Capital Reserve Check Register

 	Debt Service Income Statement

8-11 	Golf Course Income Statement

12-13 	Month by Month- General Fund

14-16 	Month by Month- Golf Course

17 		Month by Month- Proshop 18 			Long Term Debt Report 19 	FY2018 Tax Receipt Schedule

Viera East
Community Development District
Combined Balance Sheet May 31, 2018
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$432,768	
$8,669	
8888	
$423,777	
$865,214	
Accounts Receivable	8888	8888	8888	$4,853	$4,853	
Assessment Receivable	8888	8888	8888	8888	$0	
Rent Receivable	8888	8888	8888	$777	$777	
Due From Golf Course	$124,842	8888	8888	8888	$124,842	
Due From General Fund	8888	8888	$12,821	$13,151	$25,972	
Due From Capital Reserve	8888	8888	8888	$6,000	$6,000	
Due from Debt Service	$5	8888	8888	8888	$5	
Due from Other	8888	8888	8888	$2,104	$2,104	
Inventory 8 Pro Shop	8888	8888	8888	$80,617	$80,617	
Investments:
State Board	
8888	
$190,152	
8888	
8888	
$190,152	
Benefit Assessment8 Series 2012	8888	8888	8888	$1,180	$1,180	
Reserve 8 Series 2012	8888	8888	8888	$280,230	$280,230	
Bond Service 2006	8888	8888	$380,579	8888	$380,579	
Bond Service 2012				$1,322	$1,322	
Improvements (Net of Depreciation)	8888	8888	8888	$1,259,416	$1,259,416	
Prepaid Expenses8 Debt	8888	8888	8888	$126,666	$126,666	
Prepaid Expenses8 Operations	$8,735	8888	8888	$85,425	$94,159	
Total Assets	$566,350	$198,821	$393,400	$2,285,518	$3,444,089	
Liabilities						
Accounts Payable	$7,765	8888	8888	$1,487	$9,251	
Accrued Expenses	8888	8888	8888	$567	$567	
Deferred Revenue8 Season Advance	8888	8888	8888	$82,267	$82,267	
Deferred Revenue8 Special Assessments O&M	8888	8888	8888	$9,386	$9,386	
Deferred Revenue8 Special Assessments Debt	8888	8888	8888	$154,967	$154,967	
Deposit8Divots Grill	8888	8888	8888	$8,000	$8,000	
Due to General Fund	8888	8888	$5	$124,842	$124,847	
Accrued Interest Payable	8888	8888	8888	$7,436	$7,436	
Accrued Principal Payable	8888	8888	8888	8888	$0	
Golf Cart Lease Payable	8888	8888	8888	8888	$0	
Sales Tax Payable	8888	8888	8888	$9,717	$9,717	
Event Deposits	8888	8888	8888	($4,529)	($4,529)	
Due to Golf Course	$13,151	$6,000	8888	8888	$19,151	
Due to Debt Service	$119	8888	8888	8888	$119	
Due to Capital Reserve	8888	8888	8888	8888	$0	
Accrued Payroll Payable	8888	8888	8888	8888	$0	
Bonds Payable 8 Series 2012	8888	8888	8888	$4,080,000	$4,080,000	
Bond Discount	8888	8888	8888	($20,623)	($20,623)	
Deferred Loss	8888	8888	8888	($225,134)	($225,134)	
Fund Equity						
Net Assets	8888	8888	8888	($1,942,864)	($1,942,864)	
Fund Balances
Assigned 8 First Quarter	
$176,000	
8888	
8888	
8888	
$176,000	
Assigned 8 Prepaid Expenses	$8,735	8888	8888	8888	$8,735	
Unassigned	$360,580	$192,821	8888	8888	$553,402	
Restricted for Debt Service	8888	8888	$393,395	8888	$393,395	
Total Liabilities, Fund Equity, Other	$566,350	$198,821	$393,400	$2,285,518	$3,444,089	
Page 1

	Adopted
Budget	Prorated Budget
5/31/18	Actual
5/31/18	
Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$767,429	($40,728)	
Golf Course Administrative Services	$56,280	$37,520	$37,520	$0	
Interest Income	$100	$67	$16	($51)	
Total Revenues	$864,536	$845,743	$804,964	($40,778)	
Administrative Expenditures					
Supervisors Fees	$30,195	$20,130	$19,525	$605	
Engineering Fees	$5,000	$3,333	$1,575	$1,758	
Attorney's Fees	$5,000	$3,333	$522	$2,811	
Dissemination	$1,000	$667	$667	$0	
Trustee Fees	$5,600	$3,733	$3,723	$10	
Annual Audit	$6,500	$4,333	$4,446	($113)	
Collection Agent	$2,500	$1,667	$1,667	($0)	
Management Fees	$97,515	$65,010	$65,010	$0	
Postage	$2,500	$1,667	$578	$1,089	
Printing & Binding	$4,500	$3,000	$475	$2,525	
InsuranceP Liability	$7,293	$4,862	$4,517	$345	
Legal Advertising	$2,500	$1,667	$0	$1,667	
Other Current Charges	$1,500	$1,000	$743	$257	
Office Supplies	$3,000	$2,000	$1,053	$947	
Dues & Licenses	$175	$117	$117	$0	
Information Technology	$3,400	$2,267	$2,267	$0	
Total Administrative	$178,178	$118,785	$106,884	$11,902	

	Adopted
Budget	Prorated Budget
5/31/18	Actual
5/31/18	
Variance	
Operating Expenditures					
Salaries	$131,660	$87,773	$86,508	$1,266	
Administrative Fee	$1,199	$799	$941	($141)	
FICA Expense	$10,072	$6,715	$6,467	$247	
Employee Insurance	$7,667	$5,111	$4,974	$137	
Workers Compensation	$2,581	$1,721	$1,834	($114)	
Unemployment	$853	$569	$777	($208)	
Other Contractual	$6,500	$4,333	$4,619	($286)	
Training	$500	$333	$0	$333	
Uniforms	$500	$333	$0	$333	
Total Operating	$161,532	$107,688	$106,120	$1,568	
Maintenance Expenditures					
Canal Maintenance	$11,000	$7,333	$4,764	$2,570	
Lake Bank Restoration	$60,000	$40,000	$0	$40,000	
Environmental Services	$27,000	$18,000	$4,314	$13,686	
Water Management System	$99,000	$66,000	$63,539	$2,461	
Control Burns	$15,000	$10,000	$0	$10,000	
Contingencies	$9,000	$6,000	$970	$5,030	
Fire Line Maintenance	$5,000	$3,333	$2,653	$681	
Basin Repair	$4,000	$2,667	$45	$2,622	
Total Maintenance	$230,000	$153,333	$76,284	$77,050	

	Adopted
Budget	Prorated Budget
5/31/18	Actual
5/31/18	
Variance	
Grounds Maintenance Expenditures					
Salaries	$145,559	$97,039	$95,644	$1,395	
Administrative Fees	$3,289	$2,193	$2,220	($27)	
FICA	$11,135	$7,423	$6,871	$552	
Health Insurance	$24,205	$16,137	$18,225	($2,089)	
Workers Compensation	$2,853	$1,902	$2,023	($121)	
Unemployment	$2,132	$1,421	$1,711	($290)	
Telephone	$2,000	$1,333	$3,428	($2,094)	
Utilities	$7,700	$5,133	$3,495	$1,638	
Property Appraiser	$1,990	$1,327	$1,986	($659)	
Insurance	$1,359	$906	$780	$126	
Repairs	$14,000	$9,333	$9,414	($81)	
Fuel	$16,500	$11,000	$1,039	$9,961	
Park Maintenance	$3,000	$2,000	$1,868	$132	
Sidewalk Maintenance	$5,000	$3,333	$5,245	($1,912)	
Chemicals	$5,000	$3,333	$1,009	$2,324	
Contingencies	$6,000	$4,000	$1,867	$2,133	
Refuse	$9,000	$6,000	$3,536	$2,464	
Office Supplies	$1,000	$667	$233	$434	
Uniforms	$3,000	$2,000	$1,639	$361	
Rain Bird Pump System	$18,500	$12,333	$11,449	$884	
Maintenance Reserve P Transfer Out	$11,604	$7,736	$7,736	$0	
Total Grounds Maintenance	$294,826	$196,551	$181,419	$15,131	
					
Total Expenditures	$864,536	$576,357	$470,707	$105,650	
					
Excess Revenue/(Expenditures)	$0		$334,257		
					
Beginning Fund Balance	$0		$211,058		
					
Ending Fund Balance	$0		$545,315		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending May 31, 2018

	Adopted
Budget	Prorated Budget
5/31/18	Actual
5/31/18	
Variance	
Revenues					

Interest Income	
$250	
$167	
$2,003	
$1,837	
Reserve Funding < Transfer In (General)	$11,604	$7,736	$7,736	$0	
Reserve Funding < Transfer In (Golf)	$30,899	$20,599	$24,542	$3,942	
Total Revenues	$42,753	$28,502	$34,281	$5,779	

Expenditures					
Capital Outlay	$125,000	$66,689	$66,689	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$66,689	$66,689	$0	
					
Excess Revenues/(Expenditures)	($82,247)		($32,408)		
					
Beginning Fund Balance	$785,491		$225,229		
					
Ending Fund Balance	$703,244		$192,821		

Viera  East Community Development District
Capital Reserve  Fund Capital Outlay Check Register Detail
For Period Ending May 31, 2018

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2018

10/20/17 Regions Bank	Wire Transfer Fee	$	15.00	
12/4/17 Landirr	Sprinkler Heads Contract	$	54,863.00	
12/4/17 Regions Bank	Wire Transfer Fee	$	15.00	
1/25/18 Don Bo, Inc	Form & Pour Cart Path	$	5,796.00	
2/22/18 Don Bo, Inc	Form & Pour Cart Path	$	6,000.00	

Total	 $	66,689.00 

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

	Adopted
Budget	Prorated Budget
5/31/18	Actual
5/31/18	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,423,170	$2,301,050	($122,120)	
Interest Income	$100	$58	$1,867	$1,809	
Total Revenues	$2,423,270	$2,423,228	$2,302,917	($120,311)	

Expenditures					
Series 2006 InterestC11/1	
$291,669	
$291,669	
$291,669	
$0	
InterestC5/1	$291,669	$291,669	$291,669	$0	
PrincipalC5/1	$1,810,000	$1,810,000	$1,810,000	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,440,211	$2,393,338	$2,393,338	$0	

Excess Revenues/(Expenditures)	($16,941)	($90,420)	
			
Beginning Fund Balance	$466,966	$483,815	
			
Ending Fund Balance	$450,026	$393,395	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Number of Rounds
Paid Rounds	
37,250	
3,174	
3,148	
26	
28,900	
27,427	
1,473	
Member Rounds	10,000	452	845	(393)	5,281	7,363	(2,082)	
Comp Rounds	6,000	420	507	(87)	4,557	4,418	139	
Total Memberships	60	1	C	1	46	60	(14)	
Revenue per Round
Paid Rounds	
$35	
$28	
$29	
($1)	
$34	
$36	
($2)	
Revenues								
Greens Fees/Cart Fees	$1,296,290	$89,084	$90,740	($1,656)	$972,022	$986,477	($14,455)	
Gift Cards C Sales	$25,000	$798	$1,750	($952)	$9,356	$19,025	($9,669)	
Gift Cards C Usage	($25,000)	($1,113)	($1,750)	$637	($14,637)	($19,025)	$4,388	
Season Advance/Trail Fees	$210,000	$13,255	$14,700	($1,445)	$131,942	$159,810	($27,868)	
Associate Memberships	$42,000	$5,648	$2,940	$2,708	$31,323	$31,962	($640)	
Driving Range	$72,000	$5,279	$5,040	$239	$57,019	$54,792	$2,227	
Golf Lessons	$2,100	$175	$147	$28	$1,400	$1,598	($198)	
Merchandise Sales	$115,000	$11,045	$8,050	$2,995	$87,818	$87,515	$303	
Restaurant	$10,000	$1,194	$700	$494	$17,249	$7,610	$9,639	
Special Assessments C Operations	$22,527	$1,877	$1,876	$1	$15,018	$15,012	$6	
Miscellaneous Income	$15,000	$590	$1,250	($659)	$12,890	$9,996	$2,894	
Total Revenues	$1,784,917	$127,833	$125,443	$2,390	$1,321,400	$1,354,772	($33,372)	

Golf Course Expenditures								
Other Contractual Services	$18,000	$944	$1,499	$555	$7,451	$11,995	$4,545	
Telephone/Internet	$9,308	$393	$775	$382	$3,221	$6,203	$2,982	
Postage	$450	$250	$37	($213)	$1,438	$300	($1,138)	
Printing & Binding	$1,000	$0	$83	$83	$2,324	$666	($1,658)	
Utilities	$5,000	$440	$417	($24)	$3,410	$3,332	($78)	
Repairs & Maintenance	$7,000	$680	$583	($97)	$5,986	$4,665	($1,321)	
Advertising	$45,000	$3,149	$3,749	$600	$34,054	$29,988	($4,066)	
Bank Charges	$30,500	$3,634	$2,541	($1,094)	$23,986	$20,325	($3,661)	
Office Supplies	$1,500	$439	$125	($314)	$2,066	$1,000	($1,067)	
Operating Supplies	$9,500	$294	$791	$497	$2,212	$6,331	$4,118	
Dues, Licenses & Subscriptions	$2,000	$920	$167	($753)	$5,885	$1,333	($4,552)	
Drug Testing C All Departments	$500	$0	$42	$42	$356	$333	($23)	
Training, Education & Employee Relations	$2,500	$829	$208	($621)	$4,304	$1,666	($2,638)	
Contractual Security	$5,000	$120	$417	$297	$1,951	$3,332	$1,381	
IT Services	$3,000	$0	$250	$250	$1,566	$1,999	$434	
Total Golf Course Expenditures	$140,258	$12,092	$11,683	($409)	$100,208	$93,468	($6,740)	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,000	
$753	
$761	
$7	
$6,238	
$6,627	
$389	
Pest Control	$1,800	$0	$152	$152	$128	$1,325	$1,197	
Equipment Lease	$1,100	$91	$93	$2	$633	$810	$177	
Total Restaurant Expenditures	$11,900	$844	$1,006	$162	$6,999	$8,762	$1,763	

Golf Operation Expenditures								
Salaries	$222,204	$15,824	$18,516	$2,692	$133,633	$148,130	$14,497	
Administrative Fee	$12,858	$1,255	$1,071	($183)	$10,383	$8,572	($1,811)	
FICA Expense	$17,253	$1,211	$1,438	$227	$10,234	$11,502	$1,268	
Health Insurance	$461	$13	$38	$25	$279	$307	$28	
Workers Compensation	$4,420	$376	$368	($8)	$2,833	$2,947	$114	
Unemployment	$9,322	$815	$777	($38)	$5,670	$6,214	$544	
Golf Printing	$500	$0	$42	$42	$0	$333	$333	
Utilities	$20,500	$1,857	$1,708	($149)	$14,044	$13,667	($377)	
Repairs	$250	$0	$21	$21	$0	$167	$167	
Pest Control	$1,800	$0	$150	$150	$128	$1,200	$1,072	
Supplies	$3,000	$651	$250	($401)	$6,358	$2,000	($4,358)	
Uniforms	$1,500	$0	$125	$125	$207	$1,000	$793	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,333	$1,333	
Fuel	$500	$0	$42	$42	$0	$333	$333	
Cart Lease	$42,636	$3,786	$3,553	($233)	$30,941	$28,424	($2,517)	
Cart Maintenance	$4,000	$1,752	$333	($1,419)	$5,496	$2,667	($2,829)	
Driving Range	$10,000	$421	$833	$413	$6,042	$6,667	$625	
Total Golf Operation Expenditures	$353,204	$27,959	$29,433	$1,474	$226,248	$235,462	$9,214	

Merchandise Sales								
Cost of Goods Sold	$77,000	$11,165	$6,417	($4,749)	$63,425	$51,333	($12,091)	
Total Merchandise Sales	$77,000	$11,165	$6,417	($4,749)	$63,425	$51,333	($12,091)	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Golf Course Maintenance
Salaries	
$417,502	
$31,154	
$34,792	
$3,638	
$253,952	
$278,335	
$24,382	
Administrative Fees	$8,698	$729	$725	($4)	$5,972	$5,799	($173)	
FICA Expense	$32,727	$2,230	$2,727	$497	$18,639	$21,818	$3,179	
Employee Insurance	$58,955	$2,878	$4,913	$2,035	$25,837	$39,303	$13,466	
Workers Compensation	$8,384	$743	$699	($45)	$5,366	$5,589	$223	
Unemployment	$6,617	$456	$551	$96	$5,825	$4,411	($1,413)	
Drug Testing	$420	$0	$35	$35	$0	$280	$280	
Consulting Fees	$6,000	$0	$500	$500	$4,000	$4,000	$0	
Telephone/Internet	$2,500	$0	$208	$208	$0	$1,667	$1,667	
Utilities/Water	$25,700	$2,028	$2,142	$114	$17,018	$17,133	$115	
Repairs	$42,000	$2,630	$3,500	$870	$29,926	$28,000	($1,926)	
Fuel & Oil	$35,000	$7,664	$2,917	($4,748)	$33,202	$23,333	($9,869)	
Pest Control	$1,500	$257	$125	($132)	$2,319	$1,000	($1,319)	
Irrigation/Drainage	$34,000	$3,464	$2,833	($631)	$13,689	$22,667	$8,978	
Sand and Topsoil	$17,500	$2,288	$1,458	($829)	$12,794	$11,667	($1,127)	
Flower/Mulch	$7,000	$719	$583	($135)	$3,127	$4,667	$1,540	
Fertilizer	$120,000	$6,701	$10,000	$3,299	$80,857	$80,000	($857)	
Seed/Sod	$14,000	$2,292	$1,167	($1,125)	$11,213	$9,333	($1,880)	
Trash Removal	$2,000	$135	$167	$31	$1,082	$1,333	$251	
Contingency	$6,000	$818	$500	($318)	$11,491	$4,000	($7,491)	
First Aid	$600	$0	$50	$50	$637	$400	($237)	
Office Supplies	$500	$298	$42	($256)	$1,068	$333	($735)	
Operating Supplies	$18,000	$774	$1,500	$726	$11,220	$12,000	$780	
Training	$500	$489	$42	($447)	$1,780	$333	($1,446)	
Janitorial Supplies	$800	$0	$67	$67	$1,294	$533	($761)	
Soil & Water Testing	$1,000	$0	$83	$83	$987	$667	($321)	
Uniforms	$10,500	$642	$875	$233	$4,832	$7,000	$2,168	
Equipment Rental	$4,000	$0	$333	$333	$644	$2,667	$2,023	
Equipment Lease	$148,000	$13,469	$12,333	($1,136)	$91,286	$98,667	$7,380	
Small Tools	$500	$0	$42	$42	$0	$333	$333	
Total Golf Course Maintenance	$1,030,903	$82,858	$85,909	$3,051	$650,057	$687,269	$37,212	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,000	
$1,000	
Arbitrage	$600	$50	$50	$0	$400	$400	$0	
Dissemination	$1,000	$83	$83	$0	$667	$667	$0	
Trustee Fees	$3,750	$307	$313	$5	$2,489	$2,500	$11	
Annual Audit	$1,500	$125	$125	$0	$1,000	$1,000	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$37,520	$37,520	$0	
Insurance	$71,000	$7,211	$5,917	($1,294)	$47,876	$47,333	($543)	
Property Taxes	$6,000	$504	$500	($4)	$5,314	$4,000	($1,314)	
Total Administrative Expenditures	$141,630	$12,970	$11,803	($1,168)	$95,266	$94,420	($846)	

Renewal & Replacement	
$30,899	
$3,715	
$2,575	
($1,140)	
$25,361	
$20,599	
($4,762)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$30,899	$3,715	$2,575	($1,140)	$25,361	$20,599	($4,762)	
								
Total Revenues	$1,784,917	$127,833	$125,443	$2,390	$1,321,400	$1,354,772	($33,372)	
								
Total Expenditures	$1,785,795	$151,603	$148,825	($2,779)	$1,167,563	$1,191,314	$23,751	
								
Operating Income (Loss)	($878)	($23,770)	($23,381)	($389)	$153,837	$163,458	($9,621)	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$372,237	$372,237	$0	
Interest Income	$1,000	$154	$83	$71	$523	$667	($143)	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($178,478)	($14,873)	($14,873)	($0)	($118,985)	($118,985)	($0)	
Principal Expense	($380,000)	($31,667)	($31,667)	($0)	($253,333)	($253,333)	($0)	
Total Non Operating Revenues/(Expenditures)	$878	$144	$73	$71	$441	$585	($144)	
								
Change in Net Assets	$0	($23,626)	($23,308)	($318)	$154,278	$164,043	($9,765)	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,097,142)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($1,942,864)	LLLL	LLLL	

	October	November	December	January	February	March	April	May	June		July		August	September	Total	
Revenues																
Maintenance Assessments	$261	$171,080	$508,811	$43,681	$12,868	$5,286	$21,178	$4,263		$0		$0	$0	$0	$767,429	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0	$0	$0	$37,520	
Interest Income	$0	$0	$0	$11	$2	$0	$3	$0		$0		$0	$0	$0	$16	
Total Revenues	$4,951	$175,770	$513,501	$48,382	$17,559	$9,976	$25,871	$8,953		$0		$0	$0	$0	$804,964	

Administrative Expenditures																
Supervisors Fees	$2,272	$3,293	$1,580	$1,350	$2,503	$2,503	$2,272	$3,754		$0		$0	$0	$0	$19,525	
Engineering Fees	$0	$1,125	$0	$0	$0	$0	$450	$0		$0		$0	$0	$0	$1,575	
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	$522		$0		$0	$0	$0	$522	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0	$0	$0	$667	
Trustee Fees	$467	$467	$467	$467	$467	$463	$463	$463		$0		$0	$0	$0	$3,723	
Annual Audit	$542	$542	$542	$588	$542	$542	$575	$575		$0		$0	$0	$0	$4,446	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208		$0		$0	$0	$0	$1,667	
Management Fees	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126		$0		$0	$0	$0	$65,010	
Postage	$33	$130	$143	$77	$56	$59	$43	$36		$0		$0	$0	$0	$578	
Printing & Binding	$61	$68	$62	$54	$0	$72	$91	$67		$0		$0	$0	$0	$475	
InsuranceN Liability	$565	$565	$565	$565	$565	$565	$565	$565		$0		$0	$0	$0	$4,517	
Legal Advertising	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Other Current Charges	$74	$77	$85	$135	$0	$45	$62	$266		$0		$0	$0	$0	$743	
Office Supplies	$265	$250	$250	$20	$150	$20	$20	$77		$0		$0	$0	$0	$1,053	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15		$0		$0	$0	$0	$117	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283		$0		$0	$0	$0	$2,267	
Total Administrative	$12,994	$15,232	$12,409	$11,971	$12,997	$12,984	$13,257	$15,040		$0		$0	$0	$0	$106,884	

Operating Expenditures																
Salaries	$11,475	$10,397	$11,213	$10,056	$11,219	$10,114	$11,524	$10,509		$0		$0	$0	$0	$86,508	
Administration Fee	$121	$117	$121	$109	$121	$117	$121	$113		$0		$0	$0	$0	$941	
FICA Expense	$852	$771	$848	$750	$840	$756	$863	$787		$0		$0	$0	$0	$6,467	
Health Insurance	$580	$430	$732	$586	$839	$674	$674	$461		$0		$0	$0	$0	$4,974	
Workers Compensation	$239	$217	$234	$209	$234	$211	$240	$252		$0		$0	$0	$0	$1,834	
Unemployment	$0	$0	$0	$586	$70	$86	$34	$0		$0		$0	$0	$0	$777	
Other Contractual	$516	$516	$646	$176	$842	$854	$854	$213		$0		$0	$0	$0	$4,619	
Training	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Total Operating	$13,783	$12,448	$13,794	$12,473	$14,165	$12,812	$14,310	$12,336		$0		$0	$0	$0	$106,120	

Page 12

	October	November	December	January	February	March	April	May	June		July		August	September	Total	

Maintenance Expenditures																
Canal Maintenance	$0	$0	$0	$4,764	$0	$0	$0	$0		$0		$0	$0	$0	$4,764	
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Environmental Services	$0	$3,631	$0	$80	$80	$0	$443	$80		$0		$0	$0	$0	$4,314	
Water Management System	$7,565	$7,765	$8,675	$7,765	$0	$16,440	$7,565	$7,765		$0		$0	$0	$0	$63,539	
Control Burns	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Contingencies	$0	$0	$0	$970	$0	$0	$0	$0		$0		$0	$0	$0	$970	
Fire Line Maintenance	$0	$0	$0	$0	$0	$858	$1,795	$0		$0		$0	$0	$0	$2,653	
Basin Repair	$0	$0	$0	$0	$0	$45	$0	$0		$0		$0	$0	$0	$45	
Total Maintenance	$7,565	$11,396	$8,675	$13,578	$80	$17,343	$9,802	$7,845		$0		$0	$0	$0	$76,284	

Grounds Maintenance Expenditures																
Salaries	$12,485	$12,041	$12,460	$11,121	$12,413	$12,082	$11,838	$11,204		$0		$0	$0	$0	$95,644	
Administrative Fees	$286	$276	$286	$258	$286	$276	$286	$267		$0		$0	$0	$0	$2,220	
FICA	$897	$865	$899	$827	$900	$856	$835	$791		$0		$0	$0	$0	$6,871	
Health Insurance	$1,800	$1,395	$1,867	$3,877	$2,834	$2,279	$2,313	$1,859		$0		$0	$0	$0	$18,225	
Workers Compensation	$260	$251	$259	$231	$258	$251	$247	$267		$0		$0	$0	$0	$2,023	
Unemployment	$20	$20	$20	$702	$608	$359	($46)	$27		$0		$0	$0	$0	$1,711	
Telephone	$366	$366	$366	$865	$366	$366	$366	$366		$0		$0	$0	$0	$3,428	
Utilities	$413	$401	$401	$419	$466	$520	$474	$401		$0		$0	$0	$0	$3,495	
Property Appraiser	$0	$0	$0	$0	$1,986	$0	$0	$0		$0		$0	$0	$0	$1,986	
InsuranceN Property	$98	$98	$98	$98	$98	$98	$98	$98		$0		$0	$0	$0	$780	
Repairs	$867	$1,481	$589	$231	$796	$190	$3,780	$1,482		$0		$0	$0	$0	$9,414	
Fuel	$0	$0	$210	$403	$136	$0	$291	$0		$0		$0	$0	$0	$1,039	
Park Maintenance	$154	$712	$170	$172	$156	$177	$163	$164		$0		$0	$0	$0	$1,868	
Sidewalk Repair	$0	$0	$3,265	$0	$1,980	$0	$0	$0		$0		$0	$0	$0	$5,245	
Chemicals	$0	$202	$129	$51	$627	$0	$0	$0		$0		$0	$0	$0	$1,009	
Contingencies	$72	$0	$490	$350	$210	$0	$744	$0		$0		$0	$0	$0	$1,867	
Refuse	$430	$645	$215	$741	$645	$215	$430	$215		$0		$0	$0	$0	$3,536	
Office Supplies	$0	$0	$0	$15	$0	$218	$0	$0		$0		$0	$0	$0	$233	
Uniforms	$304	$182	$199	$182	$182	$182	$182	$227		$0		$0	$0	$0	$1,639	
Rain Bird Pump System	$0	$3,104	$0	$0	$1,450	$2,298	$2,298	$2,298		$0		$0	$0	$0	$11,449	
Maintenance ReserveN Transfer Out	$967	$967	$967	$967	$967	$967	$967	$967		$0		$0	$0	$0	$7,736	
Total Grounds Maintenance	$19,419	$23,004	$22,889	$21,510	$27,363	$21,335	$25,265	$20,634		$0		$0	$0	$0	$181,419	
																
Total Expenditures	$53,761	$62,080	$57,767	$59,533	$54,605	$64,474	$62,634	$55,855		$0		$0	$0	$0	$470,707	
																
Excess Revenue/(Expenditures)	($48,810)	$113,690	$455,734	($11,151)	($37,045)	($54,498)	($36,762)	($46,901)		$0		$0	$0	$0	$334,257	

Page 13

October	November	December	January	February	March	April	May	June	July	August	September	Total

Number of Rounds
Paid Rounds	
2,647	
3,298	
3,234	
3,292	
4,243	
4,698	
4,314	
3,174	
0	
0	
0	
0	
28,900	
Member Rounds	429	694	637	948	697	786	638	452	0	0	0	0	5,281	
Comp Rounds	405	541	549	688	678	719	557	420	0	0	0	0	4,557	
Revenue per Round
Paid Rounds	
$31	
$32	
$34	
$31	
$38	
$38	
$33	
$28	
$0	
$0	
$0	
$0	
$265	
Revenues:
Greens Fees	
$82,152	
$107,108	
$109,381	
$102,291	
$160,783	
$180,353	
$140,871	
$89,084	
$0	
$0	
$0	
$0	
$972,022	
Gift Cards B Sales	$188	$1,019	$3,373	$647	$956	$785	$1,592	$798	$0	$0	$0	$0	$9,356	
Gift Cards B Usage	($725)	($1,711)	($2,683)	($2,379)	($2,093)	($2,243)	($1,689)	($1,113)	$0	$0	$0	$0	($14,637)	
Season Advance/Trail Fees	$16,716	$18,058	$17,058	$17,424	$16,684	$17,357	$15,390	$13,255	$0	$0	$0	$0	$131,942	
Associate Memberships	$2,449	$4,266	$3,239	$5,530	$3,950	$3,634	$2,607	$5,648	$0	$0	$0	$0	$31,323	
Driving Range	$3,816	$6,821	$6,875	$6,696	$8,578	$9,622	$9,331	$5,279	$0	$0	$0	$0	$57,019	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$0	$0	$0	$0	$1,400	
Merchandise Sales	$7,249	$8,801	$12,754	$8,305	$12,684	$15,190	$11,790	$11,045	$0	$0	$0	$0	$87,818	
Restaurant	$737	$1,798	$3,695	$2,421	$1,783	$3,539	$2,083	$1,194	$0	$0	$0	$0	$17,249	
Special Assessments B Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$0	$0	$15,018	
Miscellaneous Income	$834	$1,817	$699	$3,028	$3,848	$329	$1,745	$590	$0	$0	$0	$0	$12,890	
Total Revenues	$115,468	$150,030	$156,441	$146,015	$209,224	$230,618	$185,772	$127,833	$0	$0	$0	$0	$1,321,400	

Golf Course Expenditures:
Other Contractual Services	

$1,319	

$681	

$1,123	

$543	

$781	

$893	

$1,167	

$944	

$0	

$0	

$0	

$0	

$7,451	
Telephone/Internet	$393	$289	$497	$393	$448	$374	$433	$393	$0	$0	$0	$0	$3,221	
Postage	$447	$0	$253	$0	$250	$107	$132	$250	$0	$0	$0	$0	$1,438	
Printing & Binding	$0	$81	$645	$578	$0	$0	$1,020	$0	$0	$0	$0	$0	$2,324	
Utilities	$281	$455	$457	$333	$435	$412	$597	$440	$0	$0	$0	$0	$3,410	
Repairs & Maintenance	$405	$270	$546	$265	$2,079	$1,291	$450	$680	$0	$0	$0	$0	$5,986	
Advertising	$3,585	$1,156	$7,073	$2,770	$4,879	$4,569	$6,873	$3,149	$0	$0	$0	$0	$34,054	
Bank Charges	$1,222	$2,149	$2,754	$2,720	$3,173	$4,053	$4,281	$3,634	$0	$0	$0	$0	$23,986	
Office Supplies	$191	$134	$254	$0	$134	$663	$252	$439	$0	$0	$0	$0	$2,066	
Operating Supplies	$691	$195	$180	$72	$421	$144	$216	$294	$0	$0	$0	$0	$2,212	
Dues, Licenses & Subscriptions	$161	$110	$22	$976	$446	$3,237	$13	$920	$0	$0	$0	$0	$5,885	
Drug Testing B All Departments	$89	$89	$0	$110	$68	$0	$0	$0	$0	$0	$0	$0	$356	
Training, Education & Employee Relations	$142	$0	$2,804	$0	$163	$26	$340	$829	$0	$0	$0	$0	$4,304	
Contractual Security	$120	$1,061	$170	$120	$120	$120	$120	$120	$0	$0	$0	$0	$1,951	
IT Services	$0	$139	$255	$290	$0	$625	$257	$0	$0	$0	$0	$0	$1,566	
Total Golf Course Expenditures	$9,046	$6,808	$17,031	$9,170	$13,396	$16,513	$16,151	$12,092	$0	$0	$0	$0	$100,208	

Restaurant Expenditures:														
Utilities	$804	$773	$689	$891	$788	$801	$738	$753	$0	$0	$0	$0	$6,238	
Pest Control	$0	$0	$0	$0	$0	$0	$128	$0	$0	$0	$0	$0	$128	
Equipment Lease	$89	$91	$91	$1	$91	$91	$89	$91	$0	$0	$0	$0	$633	
Total Restaurant Expenditures	$893	$864	$780	$892	$879	$892	$955	$844	$0	$0	$0	$0	$6,999	

Page 14

	October	November	December	January	February	March	April	May	June	July		August	September	Total	

Golf Operations:
Salaries	

$17,326	

$15,066	

$15,446	

$14,772	

$17,893	

$18,640	

$18,667	

$15,824	

$0		

$0	

$0	

$0	

$133,633	
Administrative Fee	$1,233	$1,239	$1,307	$1,276	$1,416	$1,309	$1,347	$1,255	$0		$0	$0	$0	$10,383	
FICA Expense	$1,325	$1,153	$1,182	$1,130	$1,369	$1,437	$1,428	$1,211	$0		$0	$0	$0	$10,234	
Health Insurance	$86	($24)	$35	$46	$46	$38	$38	$13	$0		$0	$0	$0	$279	
Workers Compensation	$361	$314	$322	$308	$373	$391	$389	$376	$0		$0	$0	$0	$2,833	
Unemployment	$615	$425	$441	$889	$993	$968	$525	$815	$0		$0	$0	$0	$5,670	
Golf Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Utilities	$1,504	$1,808	$1,686	$1,788	$1,793	$1,900	$1,708	$1,857	$0		$0	$0	$0	$14,044	
Repairs	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Pest Control	$0	$0	$0	$0	$0	$0	$128	$0	$0		$0	$0	$0	$128	
Supplies	$191	$102	$599	$91	$1,930	$1,320	$1,475	$651	$0		$0	$0	$0	$6,358	
Uniforms	$0	$0	$0	$0	$0	$207	$0	$0	$0		$0	$0	$0	$207	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Cart Lease	$3,550	$3,550	$4,913	$3,786	$3,786	$3,786	$3,786	$3,786	$0		$0	$0	$0	$30,941	
Cart Maintenance	$0	$986	$509	$934	$730	$21	$563	$1,752	$0		$0	$0	$0	$5,496	
Driving Range	$632	$632	($233)	$3,409	$0	$0	$1,182	$421	$0		$0	$0	$0	$6,042	
Total Golf Operation Expenditures	$26,823	$25,250	$26,206	$28,429	$30,328	$30,018	$31,236	$27,959	$0		$0	$0	$0	$226,248	

Merchandise Sales:															
Cost of Goods Sold	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041	$8,716	$11,165	$0		$0	$0	$0	$63,425	
Total Merchandise Sales	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041	$8,716	$11,165	$0		$0	$0	$0	$63,425	

Golf Course Maintenance:
Salaries	

$33,113	

$31,794	

$30,646	

$29,409	

$33,417	

$31,312	

$33,108	

$31,154	

$0		

$0	

$0	

$0	

$253,952.19	
Administrative Fees	$723	$721	$781	$704	$779	$754	$779	$729	$0		$0	$0	$0	$5,971.55	
FICA Expense	$2,479	$2,380	$2,303	$2,167	$2,462	$2,249	$2,370	$2,230	$0		$0	$0	$0	$18,639.20	
Employee Insurance	$1,290	$2,054	$2,808	$4,471	$3,544	$3,505	$5,286	$2,878	$0		$0	$0	$0	$25,837.34	
Workers Compensation	$686	$660	$636	$612	$692	$649	$688	$743	$0		$0	$0	$0	$5,366.04	
Unemployment	$175	$191	$237	$1,803	$1,410	$957	$596	$456	$0		$0	$0	$0	$5,824.60	
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0.00	
Consulting Fees	$500	$500	$500	$500	$1,000	$500	$500	$0	$0		$0	$0	$0	$4,000.00	
Telephone/Internet	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0.00	
Utilities/Water	$2,008	$2,025	$1,936	$1,997	$1,865	$2,925	$2,234	$2,028	$0		$0	$0	$0	$17,018.11	
Repairs	$3,883	$3,416	$3,741	$2,102	$2,490	$5,249	$6,414	$2,630	$0		$0	$0	$0	$29,925.56	
Fuel & Oil	$4,697	$2,619	$3,492	$3,478	$4,360	$5,016	$1,876	$7,664	$0		$0	$0	$0	$33,201.90	
Pest Control	$247	$247	$247	$550	$257	$257	$257	$257	$0		$0	$0	$0	$2,319.01	
Irrigation/Drainage	$1,174	$846	$889	$1,914	$1,199	$1,042	$3,161	$3,464	$0		$0	$0	$0	$13,688.62	
Sand and Topsoil	$549	$1,916	$1,466	$1,979	$1,901	$920	$1,775	$2,288	$0		$0	$0	$0	$12,793.90	
Flower/Mulch	$0	$114	$0	$0	$1,260	$315	$719	$719	$0		$0	$0	$0	$3,126.69	
Fertilizer	$5,303	$12,709	$11,544	$11,081	$10,415	$11,445	$11,659	$6,701	$0		$0	$0	$0	$80,856.60	
Seed/Sod	$406	$2,477	$2,477	$1,984	$1,579	$0	$0	$2,292	$0		$0	$0	$0	$11,213.25	
Trash Removal	$271	$135	$0	$0	$271	$0	$271	$135	$0		$0	$0	$0	$1,082.48	
Contingency	$585	$1,137	$585	$2,968	$2,901	$1,678	$818	$818	$0		$0	$0	$0	$11,491.09	
First Aid	$78	$0	$90	$200	$0	$0	$269	$0	$0		$0	$0	$0	$636.65	
Office Supplies	$0	$0	$0	$0	$526	$245	$0	$298	$0		$0	$0	$0	$1,068.43	
Operating Supplies	$815	$1,289	$811	$947	$2,131	$2,746	$1,708	$774	$0		$0	$0	$0	$11,219.89	
Training	$0	$360	$0	$112	$110	$709	$0	$489	$0		$0	$0	$0	$1,779.72	
Janitorial Supplies	$1,173	$0	$0	$122	$0	$0	$0	$0	$0		$0	$0	$0	$1,294.18	
Soil & Water Testing	$0	$0	$494	$494	$0	$0	$0	$0	$0		$0	$0	$0	$987.46	
Uniforms	$771	$561	$636	$642	$553	$514	$514	$642	$0		$0	$0	$0	$4,831.98	
Equipment Rental	$492	$0	$0	$152	$0	$0	$0	$0	$0		$0	$0	$0	$643.99	
Equipment Lease	$12,503	$10,662	$5,966	$8,785	$13,453	$13,315	$13,132	$13,469	$0		$0	$0	$0	$91,286.30	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0.00	
Total Golf Course Maintenance	$73,922	$78,811	$72,285	$79,173	$88,574	$86,300	$88,134	$82,858	$0		$0	$0	$0	$650,057	

Page 15

Viera East Golf Course Month to Month

	October	November	December	January	February	March	April	May	June	July		August	September	Total	

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	
Arbitrage	$50	$50	$50	$50	$50	$50	$50	$50	$0		$0	$0	$0	$400	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$667	
Trustee Fees	$313	$313	$313	$313	$313	$313	$307	$307	$0		$0	$0	$0	$2,489	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$1,000	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$37,520	
Insurance	$5,266	$5,266	$5,359	$4,540	$5,307	$7,716	$7,211	$7,211	$0		$0	$0	$0	$47,876	
Property Taxes	$504	$504	$1,444	$845	$504	$504	$504	$504	$0		$0	$0	$0	$5,314	
Total Administrative Expenditures	$11,031	$11,031	$12,064	$10,646	$11,072	$13,481	$12,970	$12,970	$0		$0	$0	$0	$95,266	

Reserves:															
Renewal & Replacement	$1,490	$2,309	$3,001	$3,129	$2,920	$4,184	$4,612	$3,715	$0		$0	$0	$0	$25,361	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Total Reserves	$1,490	$2,309	$3,001	$3,129	$2,920	$4,184	$4,612	$3,715	$0		$0	$0	$0	$25,361	
															
Total Revenues	$115,468	$150,030	$156,441	$146,015	$209,224	$230,618	$185,772	$127,833	$0		$0	$0	$0	$1,321,400	
															
Total Expenditures	$132,198	$128,210	$141,486	$133,293	$155,569	$162,430	$162,775	$151,603	$0		$0	$0	$0	$1,167,563	
															
Operating Income (Loss)	($16,731)	$21,820	$14,955	$12,722	$53,656	$68,188	$22,997	($23,770)	$0		$0	$0	$0	$153,837	

Non Operating Revenues/(Expenditures):
Special Assessments B Debt Service	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$0		

$0	

$0	

$0	

$372,237	
Interest Income	$62	$64	$46	$48	$48	$43	$58	$154	$0		$0	$0	$0	$523	
Transfer In	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($14,873)	($14,873)	($14,873)	($14,873)	($14,873)	($14,873)	($14,873)	($14,873)	$0		$0	$0	$0	($118,985)	
Principal Expense	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	$0		$0	$0	$0	($253,333.36)	
Total Non Operating Revenues/(Expenditures)	$51	$54	$36	$38	$38	$33	$48	$144	$0		$0	$0	$0	$441	
															
Net Non Operating Income / (Loss)	($16,679)	$21,874	$14,991	$12,760	$53,693	$68,221	$23,044	($23,626)	$0		$0	$0	$0	$154,278	

Page 16

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

	October	November	December	January	February	March	April	May	June	July		August	September	Total	
Revenues

Merchandise Sales	

$7,249	

$8,801	

$12,754	

$8,305	

$12,684	

$15,190	

$11,790	

$11,045	

$0		

$0	

$0	

$0	

$87,818	
Total Revenues	$7,249	$8,801	$12,754	$8,305	$12,684	$15,190	$11,790	$11,045	$0		$0	$0	$0	$87,818	

Expenditures															
Cost of Goods Sold	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041	$8,716	$11,165	$0		$0	$0	$0	$63,425	
Total Expenditures	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041	$8,716	$11,165	$0		$0	$0	$0	$63,425	
															
Operating Income (Loss)	($1,744)	$5,665	$2,634	$6,452	$4,285	$4,148	$3,074	($120)	$0		$0	$0	$0	$24,394	

Page 17

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding M 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Current Bonds Outstanding	$8,335,000	

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:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,230	
Bonds outstanding M 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Current Bonds Outstanding	$3,700,000	

Viera East
Community Development District
Special Assessment Receipts - FY2018

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
10/20/17	$	1,231	$	261	$	783	$	188	$	1,231	
11/14/17	$	61,124	$	12,958	$	38,852	$	9,314	$	61,124	
11/27/17	$	745,889	$	158,122	$	474,112	$	113,654	$	745,889	
12/12/17	$	2,020,651	$	428,361	$	1,284,395	$	307,895	$	2,020,651	
12/19/17	$	379,495	$	80,450	$	241,220	$	57,825	$	379,495	
1/10/18	$	204,534	$	43,359	$	130,009	$	31,166	$	204,534	
1/30/18	$	1,515	$	321	$	963	$	231	$	1,515	
2/7/2018 (1)	$	60,700	$	12,868	$	38,583	$	9,249	$	60,700	
3/6/18	$	24,935	$	5,286	$	15,849	$	3,799	$	24,935	
4/11/2018 (2)	$	99,902.41	$	21,178	$	63,501	$	15,223	$	99,902	
5/8/18	$	19,924	$	4,224	$	12,664	$	3,036	$	19,924	
5/23/18	$	187	$	40	$	119	$	29	$	187	

						
	$	3,620,086	$	767,429	$	2,301,050	$	551,607	$	3,620,086	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						
$	122,120
$	40,728
$	29,275	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	2,301,050	$	(2,288,267)	$	12,783		
General Fund	$	808,157		$	767,429	$	(767,429)	$	P		
Recreation Fund	$	580,882		$	551,607	$	(548,543)	$	3,064		
							
	$	3,812,209	100.00% $	3,620,086	$	(3,604,238) $	15,848	$	192,123	

Represents Distribution less Postage Billing deductions from February 7, 2018 distribution
Represents Distribution less Postage Billing deductions from April 11, 2018 distribution
Represents Interest Distribution

I. Cash Flows:

Actuals

June

July

Projections
August

September

Totals

Starting Funds
Carry Forward
Revenues

Expenses

$ 210,218	$	176,469	$	154,798	$	98,043	

Viera East Cash Flow Analysis  FY 2018

October	November	December	January	February	March	April	May	

$	65,313	$	48,582	$	70,402	$	85,357	$	98,080	$ 151,735	$ 220,234	$	243,231	

$ 219,461	$	210,218	$	176,469	$	154,798	

Golf Course	$ 115,468	$ 150,030	$ 156,441	$ 146,015	$ 209,224	$ 230,618	$ 185,772	$	127,833		$ 139,520	$	114,846	$	127,007	$	90,879	$ 1,793,652	
Course Operations	$ 114,731	$ 148,232	$ 152,746	$ 143,594	$ 207,442	$ 227,079	$ 183,689	$	126,639		$ 138,739	$	114,205	$	126,297	$	90,374	$ 1,773,765	
Restaurant	$	737	$	1,798	$	3,695	$	2,421	$	1,783	$	3,539	$	2,083	$	1,194		$	781	$	641	$	710	$	505	$	19,886	
									
Total All Cash	$ 180,781	$ 198,612	$ 226,843	$ 231,372	$ 307,304	$ 382,353	$ 406,006	$	371,064		$ 358,981	$	325,065	$	303,476	$	245,677	$ 1,793,652	

Golf Course	$ 132,198	$ 128,210	$ 141,486	$ 133,293	$ 155,569	$ 162,119	$ 162,775	$	151,603		$ 148,762	$	148,596	$	148,678	$	147,634	$ 1,760,922	
Course Operations	$ 131,305	$ 127,346	$ 140,706	$ 132,400	$ 154,690	$ 161,227	$ 161,820	$	150,759		$ 147,833	$	147,833	$	147,833	$	147,033	$ 1,750,785	
Restaurant	$	893	$	864	$	780	$	892	$	879	$	892	$	955	$	844		$	929	$	763	$	845	$	601	$	10,137	
															
Cash Less Expenses	$	48,582	$	70,402	$	85,357	$	98,080	$ 151,735	$ 220,234	$ 243,231	$	219,461							

	Projected Revenues FY 2018	$ 1,793,652	
	Projected Expenses FY 2018	$ 1,760,922	
	Projected Surplus(Deficit) FY 2018	$	32,730	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$28.94	$35.88	$1.17	$1.66	
$23.91	$30.12	$0.45	$0.18	
$27.12	$35.57	($0.41)	($1.31)	
$27.23	$35.59	$5.98	$1.45	
$26.64	$32.84	$7.34	$0.55	
$27.21	$31.76	($27.21)	($31.76)	
$19.50	$18.05	$0.40	$6.15	
$26.72	$34.16	$0.78	$0.02	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,882	$148,412	($2,627)	($16,473)	
$20.49	$22.66	$10.26	$4.02	

	Monthly	Year to Date	
Membership Revenue	$13,255	$131,939	
Average $ per round of Golf	$30.75	$26.69	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf+ Associate Member	$30.10	$37.54	
Rounds of Golf+ CDD Resident	$24.36	$30.30	
Rounds of Golf + Public	$26.72	$34.26	
Rounds of Golf + Golf Now / EZ Links	$33.21	$37.04	
Rounds of Golf+ Tournaments	$33.98	$33.38	
Rounds of Golf+ Misc	$0.00	$0.00	
Rain Check Issued	$19.90	$24.19	
TOTAL F Average $ per round of Golf	$27.50	$34.18	

Viera East Community Development District
Detailed Rounds of Golf Report
MayF18

Rounds of Golf

PY F PREVIOUS YEAR

Monthly	Year to Date	
Paid Rounds
Rounds of Golf+ Associate Member	
418	
10%	
3,779	
10%	
Rounds of Golf+ CDD Resident	581	14%	6,851	18%	
Rounds of Golf + Public	2,048	51%	13,615	36%	
Rounds of Golf + Golf Now / EZ Links	158	4%	3,254	9%	
Rounds of Golf+ Tournaments	88	2%	1,173	3%	
Rounds of Golf+ Misc	+	0%	+	0%	
Rain Check Issued	+116	+3%	+	437	+1%	
Total Paid Rounds	3,177			28,235		
Member Rounds
Rounds of Golf + Members	
431	
11%		
4,944	
13%	
Total Member Rounds	431			4,944		
Comp Rounds
Rounds of Golf+ Staff/Comp	
122	
3%		
1,132	
3%	
Rounds of Golf+ GolfNow EZ Links + Trade	195	5%		2,100	6%	
Rounds of Golf+ Other Comp	114	3%		1,231	3%	
Total Comp Rounds	431			4,463		
TOTAL ROUNDS OF GOLF	4,039	100%		37,642	100%	

 	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
347	2,992	71	787	
683	7,133	+102	+282	
947	8,294	1,101	5,321	
664	6,285	+506	+3,031	
107	1,880	+19	+707	
281	1,078	+281	+1,078	
+42	+501	+74	64	
2,987	27,161	190	1,074	

775	
6,549	
+344	
+1,605	
775	6,549	F344	F1,605	

149	
1,192	
+27	
+60	
333	2,575	+138	+475	
117	1,254	+3	+23	
599	5,021	F168	F558	
4,361	38,731	F322	F1,089	

Revenues

Greens Fee Revenue	

Monthly		

Year to Date		
Rounds of Golf+ Associate Member	$12,583	14%	$141,866	15%	
Rounds of Golf+ CDD Resident	$14,153	16%	$207,596	22%	
Rounds of Golf + Public	$54,714	63%	$466,386	48%	
Rounds of Golf + Golf Now / EZ Links	$5,247	6%	$120,531	12%	
Rounds of Golf+ Tournaments	$2,990	3%	$39,159	4%	
Rounds of Golf+ Misc	$0	0%	$0	0%	
Rain Check Issued	($2,308)	+3%	($10,573)	+1%	
TOTAL GREENS FEE REVENUE	$87,379	100%	$964,965	100%	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$10,041	$107,362	$2,542	$34,504	
$16,332	$214,833	($2,179)	($7,237)	
$25,684	$295,020	$29,030	$171,366	
$18,078	$223,695	($12,831)	($103,164)	
$2,850	$61,735	$140	($22,576)	
$7,647	$34,238	($7,647)	($34,238)	
($819)	($9,041)	($1,489)	($1,532)	
$79,813	$927,842	$7,566	$37,123