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Viera East
Community Development District

Unaudited Financial Reporting
November 30, 2017

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

TABLE OF CONTENTS
1_

Bla n c eSh	e t

2-

4

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12-13	M_no     th  ....,y  

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14-16	 	M_o_n_th_b�y'--M_o__

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7 _ 	______ 	

___M _o _nth_b�yM_o    n  t_h -	

P _ so  __r    ho_._

1 	FY_2_0_1_8_x_T    R__e 1.....c ·p__t _S_c_h    _e d    _l

Viera East
Community Development District
Combined Balance Sheet

November 30, 2017

Governmental Fund 'l)t�

Totals

Assets

General	�ItalReserve	Debt Service

Golf Cours�ecreation	 (memorandum "!!!J'l_

Operating Account Accounts Receivable

$208,33--0--

$14,480

----

----

--

----

----

$203,116	$425,926
($10,155)	($10,155)

Assessment Receivab]e

----	----

----

$0	$0

Rent Receivable

----

Due From Golf Course

$85,73--0--	----

----

$74-0··

$740
$85,730

Due From General Fund Due From Capital Reserve Due from Debt Service Due from Other Inventory • Pro Shop Investments:
State Board
Benefit Assessment· Series 2012

----	----

·

·-	----
----	----

----

-------	$216,14--8--

----

----

··-

$16,261	$16,261
$0
$5
$1,195	$1,195
$83,888	$83,888
$216,148
$1,072	$1,072

Reserve - Series 2012

--------

----

----

$281,26--2--

$281,262

Bond Service 2006 Improvements (Net of Depreciation) Prepaid Expenses- Debt
Prepaid Expenses- Operations
liTotal Assets
Liabilities

----	----
----	----
$12,977	----
$307,043	$230,628
----

$706,060
-··
----
$706,060
----

$706,060
$1,322,853	$1,322,853
$0
$158,411	$171,388

$4,267	$4,549	
$1,142	$10,923	
$34,279	$34,279	
$26,342	$26,342	

$2,058,642	$3,302,373 11

Accounts Payable

$281

----

----

Accrued Expenses
Deferred Revenue• Season Advance

Deferred Revenue- Special Assessments Debt	----	----	----	$8,000
$85,730	$0
$8,000
$85,735	
Accrued Interest Payable Accrued Principal Payable	----
----	·--
----	$--5--	$10,857
$63,333	$10,857
$63,333	
Golf Cart Lease Payable
Sales Tax Payable Due to Golf Course	----
$16,261	----
----	----
---	$12,35--3--	$12,353
$16,261	
Due to Debt Service Due to Capital Reserve		----	----	----	$0
$0	
Accrued Payroll Payable	$1,68--8--	----
----	----	$3,543	$5,231
----	$4,445,000	$4,445,000	
Bond Discount	----	----	----	($23,633)
($243,197)	($23,633)
($243,197)	
Fund Equity
Net Assets	----	----	
($2,369,374)	
($2,369,374)	
Fund Balances
Assigned - First Quarter	$176,000
Assigned - Prepaid Expenses	$12,977	--------	----
----	--------	$176,000
$12,977	
Unassigned
Restricted for Debt Service	$90,05--4--	$230,628
$706,0	55	----	$320,682
$706,055	

Deferred Revenue- Special Assessments O&M

----

Deposit-Divots Grill Due to General Fund

$9,78--2--	----
----	----
----	----

----

----

----	----

----
----
---

---

----

Bonds Payable-Series 2012 Deferred Loss

----

!!Total Liabilities, Fund Equity, Other

$307,043	$230,628

----

Page 1

$706,060

$2,058,642	$3,302.373 1

Revenues

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending November 30, 2017
Adopted	ProratedBudget	Actual
Bud et	11/30 17	11 30 17	Variance

Maintenance Assessments	$808,157	$171,341	$171,341	$0 Golf Course Administrative Services		$56,280		$9,380		$9,380	$0
Interest Income	$100	$0	($17)
Total Revenues	 	$864,536	$18 0,738	$180,721		($17)1
Administrative Expenditures
Supervisors Fees	$30,195	$5,033	$5,565	($532)
Engineering Fees	$5,000	$833	$1,125	($292)
Attorney's Fees	$5,000	$833	$0	$833
Dissemination	$1,000	$167	$167
Trustee Fees	$5,600	$933	$933	($0)
Annual Audit	$6,500	$1,083	$1,083	($0)
Collection Agent	$2,500	$417	($0)
Management Fees	$97,515	$16,253	$16,253	$0
Postage	$2,500	$417	$164	$253
Printing & Binding	$4,500	$750	$129	$621
Insurance- Liability	$7,293	$1,216	$1,129	$86
Legal Advertising	$2,500	$417	$0	$417
Other Current Charges	$1,500	$250	$151	$99

$29
$567

Office Supplies	$3,000	$500	$515	($15)

Dues & Licenses	$175
Information Technology	$3,400

$29	($0)
$567	$0

Total Administrative	$178,178	$29,696	$28,226	$1,470 I

Page2

Operating Expenditures

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending November 30, 2017
Adopted	ProratedBudget	Actual
 	Bud et	11 30 17		11 30 17	Variance

Salaries	$131,660	$21,943	$21,872
Administrative Fee	$1,199	$200	$238	($38)
FICA Expense	$10,072	$1,679	$1,623
Employee Insurance	$7,667	$1,278	$1,009	$269
Workers Compensation	$2,581	$430	$456	($25)
Unemployment	$853	$142	$0	$142
Other Contractual	$6,500	$1,083	$1,033

$83

Training	$500	$83	$0
Uniforms	$500	$0
Total Operating	 	$161,532	$26,922	$26,231		$6911
Maintenance Expenditures
Canal Maintenance	$11,000	$1,833	$0	$1,833
Lake Bank Restoration	$60,000	$10,000	$0	$10,000
Environmental Services	$27,000	$4,500	$3,631	$869
Water Management System	$99,000	$16,500	$15,330	$1,170
Control Burns	$15,000	$2,500	$0	$2,500

$833

Contingencies	$9,000	$1,500	$0	$1,500
Fire Line Maintenance	$5,000	$833	$0
Basin Repair	$4,000	$667	$0	$667
Total Maintenance	$230,000	$38,333	$18,961	$19 ,373 I

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending November 30, 2017

Grounds Maintenance Expenditures

Adopted Bud et

ProratedBudget 11 30 17

Actual 11/30 17

Variance

Salaries	$145,559	$24,260
Administrative Fees	$3,289	$548
FICA	$11,135	$1,856
Health Insurance	$24,205	$4,034
Workers Compensation	$2,853	$476
Unemployment	$2,132	$355
Telephone	$2,000	$333
Utilities	$7,700	$1,283
Property Appraiser	$1,990	$332
Insurance	$1,359	$227
Repairs	$14,000	$2,333
Fuel	$16,500	$2,750
Park Maintenance	$3,000	$500
Sidewalk Maintenance	$5,000
Chemicals	$5,000	$833
Contingencies	$6,000	$1,000
Refuse	$9,000	$1,500
Office Supplies	$1,000	$167
Uniforms	$3,000	$500

$1,934

Rain Bird Pump System	$18,500	$3,083
Maintenance Reserve - Transfer Out	$11,604

$24,526
$562
$1,763
$3,195
$510
$40
$732
$814
$0
$195
$2,347
$0
$866
$0
$202
$72
$1,075
$0
$486
$3,104
$1,934

($266)

$839 ($35)
$315 ($399)

$332

$470
$32 ($14)
$2,750 ($366)
$833
$631
$928
$425
$167
$14 ($20)
$0

Total GroundsMaintenance	 	$294,826	$49,138	$42,423		$6,714 I	
Total Expenditures	$864,536	$144,089	$115 ,841	$20,249 I	
ExcessRevenue/(Expenditures)	 	$64,880	

BeginningFundBal ance	$0 
EndingFundBal ance	$0 

Page 4

$214,15 1
$279, 032

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending November 30, 2017

Revenues

Interest Income

Adopted Bud et

$250

ProratedBudget 11 30 17

$42

Actual 11 30 17

$500

Variance

Reserve Funding - Transfer In (General)	$11,604	$1,934
Reserve Funding - Transfer In (Golf)	$30,899	$5,150

$1,934
$2,980

$0 ($2,170)

Total Revenues	 	$42 ,753	$7,126	$5, 413	
Ex enditures

($1,712)1

$15

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

$15	$0
$0	$0

Total Expenditures	 	$125,000	$15	

$0 I

ExcessRevenues/(Expenditures)	($82,247)	 	$5,  398	

BeginningFundBal ance	$785,491	$225,229	 		
EndingFundBal ance	$703,244	$230 ,628		

Page 5

Check Date
FYCap20it1a8l Outlay

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending November 30, 2017
Vendor	Detail

Amount

Total

10/20/17 Regions Bank	Wire Transfer Fee

$	15.00

$	15.00

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures For Period Ending November 30, 2017

Revenues
Special Assessments Interest Income
Total Revenues
Ex enditures
Series 2006 Interest-11/1
Interest-5/1 Principal-5/1
Other Debt Service Costs
Total Expenditures

ExcessRevenues/(Expenditures) BeginningFundBal ance EndingFundBal ance

Adopted	ProratedBudget		Actual Bud et		11/30 17	11 30/17

$100		$162	$145	
$2 ,423,270	$5 13,764	$5 13,9 09	s14s 1	
$291,669	$291,669	$291,669	$0	

$2,423,170	$513,747	$513,747

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

($16,941)	$222,240
$466,966	$483,815
$45 0, 026	$706 , 05 5

Page?

Variance

$0

$0
$0
$0
so I

Community Development District

Vi    a East

For Period Ending November 30, 2017

GSotlfaCteomuresnet/oRfeRcerevaetniounesF&unEdxp• eOnpdeirtautrieosns

Budget

Adopte:7

Actuals

CurrBeundtgMeot nth

Va riance II

Actuals

VeaBru-tdo&-Detate

Variance

795
$40

Numberof Rounds

37,250	3,298	2,492

806

5,945	4,936	1,009

MPaeidmbReoruRndosunds

106,,000

654941	466091

14250

1,192463	1,325	(215021)

TCoomtapl MReomunbdesrships
RPeavidenRuoeupnedrsRound

Revenues

Greens Fees/Cart Fees

60	5

$43

$35	$32

$3,444

$1,296,290	$107,108	$106,296

5 ($10)

$339

$813

10	60	(50) ($8)
$189,260	$195,092	($5,832)

GGift Carrds ·• USaslaegse

($25,,000)	($1,,07119)	($2,050)

($1,031)

($2,,42307)	-$3,,763	($12,,35256

SAesassoocniaAtedMvaenmceb/eTrsrhaiipl Fsees

$2$4102,,000

$1$84,,025686

$17,220

$83282

$3$46,,7145

$3$16,,630251

$3$,316994

DGorilvfiLnegssRoannsge

$7$2,0100

$6,821	$5$,917024

$9$173

$10$,635307	$10$,83316	$34

Merchandise Sales

$$110,,000	$1,,789081	$9$,84230

($97289)

$1$62,,055305	$1$71,,53085

($11,,023507)

RSpeestcaiaulrAansstessments • Operations

$152,,050207	$1,8717	$1,27560

$56$81

$2,652	$23,,475939

Miscellaneous Income
Total Revenues
GolfCourse Expenditures

I  $1,7!14,917! 1	$150,030	$146,412
$18,000	$681	$1,499

s3,61e 11 
$818

$265,498	$Z69,Z34	!$3,737}1

$999

$447

$2,000	$2,999

TOethleeprhCoonnet/rIanctteuranleStervices

$9$,430508	$28$09	$775

$4$3876

$682	$1,551

($36729)

PPorsintatigneg & Binding

$5,,0000

$81

$4$8173	$2

$$78316	$816373	$967

URetipliatires & Maintenance ABadnvkerCtihsainrges

$7,000	$270	$583
$30,500	$2,149	$2,541

$2$,5313

$675	$1,166

($95)

$833

$3,371	$5,081	$1,711

45,0	,  56	3,7

$392

OpffiecreatSiunpgpSluiepsplies

$91,,500	$13945	$712951

$5(9$97)

$838265

$1$,528530

$(6$7957)

Druegs,TLeicsetinnsge-sA&llSDuebpscarritpmtieonnts

$2$,5000

$$18109

$1$6472

$57

$1781	$333	$62

CTornaitnriancgt,uEadl Sueccautirointy& Employee Relations

$52,,0500	$1,061	$420187

($624058)

$1$,114821

($348)

IT Services

$3,000	$139	$250	$111

$139	$500	$361

Total Golf Course Expenditures	I

$140,25811 	$6,808	$11,683	$4,01s 11 

$15,854	$23,367 	s,.s13 I

4,74	7,497	2 757

Page  8

Community Development District

Viera East

For Period Ending November 30, 2017

GoSltafCteomuresnet/oRfeRcreevaetniounesF&unEdxp- eOnpdeirtautrieosns

ABduodp2tetd	I

Actuals

CurrBeundtgMeot nth

Variance 11 

Actuals

YeaBru-td&o-Detate

$239

Variance

Restaurant Expenditures

Pest Control

$19,8000

$0	$10220

($117201)

$1,57$70	$1,193	($385)

Utilities
Equipment Lease

$1,100

$74

($17)

$180	$146	($34)

Total Restaurant Expenditures	I

 	($68)1 1

$1,757

($18011

GolfOperation Expenditures

$222,204

$15,066	$18,516

$3,450

$32,392	$37,033	$4,640

ASadlmariineisstrative Fee

$172,,8253

$1,125339	$1,403781

($216885)

$2,4782	$2,,814753	($39279)

$55

$675

$737
$83
$42

FHIeCaAltEhxInpseunrsaence

$4$,4210

$(3$214	$3$368

$62

$62	$77

$62

WUnoermkeprlos yCmomenptensation UGotillfitPiersinting

$514

$425

$B3

S	es

RPeesptaCirosntrol

$9$,530220
$20$,25500
$31,000

$1,80$80

$83

$0

$0

$102

$777
$1,7$0281
$250

$$3452 ($$10201)
$14580

$1,04$0
$3,312	$3,417	$1$0452
$29$02	$500	$23008

Uniforms

uppli
T   i	Education & Employee Relations

$21,,0500

$0	$16257

$16275

$0	$33530	$35303

Fruaelning,

$42$,560306

$4,588	$3,553

($1,$04352)

$8,1$380	$7,106	($1,032)

Driving Range

CCaarrtt MLeaaisnetenance
Total GolfOperation Expenditures	I
Merchandise Sales
Cost of Goods Sold

$1$04,,000

$77,000

$68326	$333
$26,288	$29,433

$3,136	$6,417

($260523)
$3,14S II 

$3,281

$1$,928636	$1$,667	($430203)
$53,110	$58,866	ss,1ss I

$12,130	$12,833

Total Merchandise Sales	I

$77,oooj I

$3,136	$6,417

Page 9

$3,201 11 	$12,130	$12,833	$704 I

Community Development District

Vi    a East

For Period Ending November 30, 2017

GoStalfCteomuresnet/oRfeRcreevaetniounesF&unEdxp- eOnpdeirtautrioesns

ABduodpgtetd

Actuals

CurrBeundtgMeot nth

Variance II

Actuals

YeaBru-tdoJl_-Detate

Variance

GolfCourse Maintenance

$417,502	$31,794	$34,792	$2,998	$64,907	$69,584	$4,677

ASadlmariineisstrative Fees

$3$28,79287	$2$,732810

$2,727	$348	$$41,84559

$1,450

$725

FEmICpAloEyxepenInsseurance	$5$8,,398545	$2$,606504	$4$,699193	$2,$8359

$$31,,3464

$1,839276	$6$,459862

$35

WUnoermkeprlsoyCmomenptensation

$6$,462107	$19$01	$551	$361	$36$06	$1,103

$737

CDornugsuTlteisntginFgees	$6,000	$500	$500

$1,000	$1$,040170

$7$0

$7,299

TUetilleitpiheso/nWe/aItnetrernet

$2$25,,5700	$2,025	$2$,214028	$10187	$4,033	$$74,,028030	$25107

RFueepla&irsOil

$$4325,,000	$32,,46169	$$32,,590107	$2$B948	$7$,439146	$5$,285303	($(1$,428929)

PIrersigtaCtoionnt/roDlrainage	$3$41,,5000	$8467

$2$,182335

$(1$,192828)

$2,,406169

$25,,96167

$3$,644517

SFalonwdearn/dMTuolcphsoil	$1$7,5000

$1$,91164

$1,458	($45780)

$18$,01134

$2$01,,016070	$1,,095837

$333

FSeertid/liSzeord

$$11240,000	$1$2,740797

$1$01,10607	(($12,,730109)	$2$,480862	$2,333	($(5$4739))

TCoransthinRgeenmcoyval

$6,,000	$1$,1375

$50607	($637)	$1,722	$1$,0100	($7$22)

OFiffirscteASidupplies	$5600

$1,28$09	$1,5$4002

$$24121	$2,10$40

$3,000	$8$8936

TOrpaeirnaintigng Supplies	$18$,0500	$36$0	$67

($$36187)	$360

$$1833	($1,039)

JSaonilit&orWiaal tSeurpTpelisetsing	$1$,8000	$0

$875

$1,3$302	$1$,716507

$416178

$83

UEqnuifioprmmesnt Rental

$1$04,,0500

$56$01

$12$,333	$2$,63133	$22,224	$24$,667

$174

ESmquailpl mToeonltsLease	$148$,0500

$9,7$201

$42	$0	$83

$2,4$843

Total Golf Course Maintenance	I   $1,030,9031 1     $77,870	$85,909	$8,038 II 	$151,792	$171,817	szo,ozs I

Page  10

Community Development District

Vi  ra East

For Period Ending November 30, 2017

GoSltfaCteomuresnet/oRfeRcreevaetniounesF&unEdx-peOnpdeirtautrieosns

Administrative Expenditures

ABduodp2tet:7 1 

Actuals

CurrBeundt2Meot nth

Variance II

Actuals

YeaBru-tdoJ;_-Detate

Variance

ALergbaitlrFaegees

$1$,6500

$125

$12$05

$10$0	$1050

$25$0

TDrisussetmeeinFaeteison
GAonlnfuCaol uArusdeiAt dministrative Services

$3,,07050
$5$16,,52080

$50

$313

$125

$4,690

$$3813
$4$,619205

$0	$66275	$66275	$0
$0	$9$,32850	$9$,32850	$0

$3,799

PInrsouprearntyceTaxes

$7$61,,000

$5,266

$5$,590107

$6($540}	$1$01,,050338	$1$11,,080303	$1,3(0$81)

Total Administrative Expenditures	I

$141,6301 1

$11,031

$11,803

s111 1 1	$22,063	$23,605	s1,542 I

ROepnereawtainl g&RReesperlavceesment

$30,89$90

$2,30$90

$2,57$05

$26$60	$0	$5,15$0	$1,3$501

$36,7091

Total Reserves	I

$30,89911	$2,309	$2,575

$266 I I	$3,799	$5,150	s1,351 I

Total Revenues	I

s1,1e4,911I I $150,030	$146,412	

$3,618 11	$265,498	$269,234	($3,737)1

Total Expendit ures	I

      $128,307	$148,615	

s20,300I I 	$260,505	$297,215

NOponerOapteirnagtiInngcoRmevee(nLuoess/s)(Expenditures)
SInpteecrieasltAIsnsceosmsme ents

I	1s01s1I I
$55$18,,030505

$21,723
$46,530

$46,530

s23,926 11 

($14,873)

($1$90)

$4,992
$93$,012569	$93$,016579

$32,973 I
($4$01)

$73

Interest Expense

$54

Transfer In Principal Expense

($178,47$80) ($380$,8070B0)

{($341,,867637J)

$0 [$31,667)

$0

($0}
! �

($29,74$60)	($29,74$60)	($0)
1$6$3,130353)	($63,333)	isoI

Total Non Operating Revenues/(Expendltures) I

I I	 	cs1(I I

$146	($41]

($2,369,374)

Change in Net Assets	I

Soll     $21,777	($2,130)	s23,901 1 1	$5,097	($27,834)	$32,932 I

Beginning Net Assets	I

sol	I

($2,374,471)

Ending Net Assets	I

sol

 	---- 

Page 11

 ----	

----	I	

Revenues

Viera East General Fund Month to Month
October	November	December	1anua!J!	Febnsa!l	March	A�rll	       Ma\•	    1une	l"'t	AUB!lst	See;tember	Total

Maintenance Assessments	$261	$171,080	$0	$0	$0	$0	$0	$0	$0	$0	$0	$171,341
GolfCourse Administrative Services	$4,690	$4,690	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$9,380

Interest Income	$0	$0

$0	$0

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

Total Revenues	I	Si,U S1	$175,770	$0	!O	�o	so	io	io	so	so	so	$0	s100,n1 I
Adminis�rative Expenditures

Supervisors Pees	$2,272

$0	$0

$0	$0	$0	$0	$0

$5,565

Engineering Fees	$0	$1,125	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,125

$83

$83

Attorney's Fees	$0

$0	$0	$0	$0	$0

$0	$0	$0

Dissemination

$0	$0	$0	$0	$0	$0	$0	$0	$0	$167

Trustee Fees	$467

$0	$0	$0	$0

$0	$0	$0	$0	$0

Annual Audit	$542

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

$0	$1,083

Collection Agent	$208	$208	$0	$0	$0	$0	so	$0	$0	$0	$0	$417

Management Fees	S8,126	$8,126

$0	$0	$0	$0	$0

$0	$0	$16,253

Postage	$33	$130

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

$164

Printing& Binding	$61	$68	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$129

Insurance- liability	$565	$565	$0	$0

$0	$0	$0	$0	$0

$0	$1,129

Legal Advertising	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Other Current Charges	$74	$0	$0	$0	$0	$0	$0	$0	$0	$0	$151

Office Supplies	$265	$250	$0	$0

$0	$0	$0

$0	$0	$0	$515

Dues& Licenses	$15	$15	so	$0	$0	$0	$0	$0	$0	$0	$0

Information Technology	$283

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

$0	$0	$567

Total Administrative	I
Operat;ng Expenditures

Salaries	$11,475
Administration fee

$15J32	so	io	$0	fO	so	fO	so	so	so	so	s2e,226 I

so	$0	so	$0	$0	$0	$0	$0	$0	$0	$21,872
$117	so	$0	so	so	so	$0	$0	$0	so	$0	$238

FICA Expense

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

$1,623

Health Insurance	$580	$430	so	$0	$0

$0	$0	$0	$0	$0	so	$1,009

Workers Compensation	$239	$217	$0	$0	$0	so	$0	$0	$0	$0
Unemployment	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0

Other Contractual	$516	$516	$0

$0	$0	$0	$0	$0

$0	$0	$1,033

Training	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Unifonns	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so

Total Operating	I	i'J.783	S121448	so

so	$0	so	$0	SD	so	10	10	126,231 I

Page 12

Viera EastGeneral Fund Month to Month

Maintenance l?xpenditures

Oe111be:r	November	December	lanuarv	Februa:ot	March	A�rll	Mat	tune	!Ult	August	September	Total

Canal Maintenance	$0	$0	$0	$0	$0	$0	�o	$0	$0	$0	$0	$0	$0
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0
Environmental Services	$0	$3,631	$0	$0	$0	'10	$0	so	$0	$0	$0	$3,631
Water Management System	$7,565	$7,765	$0	$0	$0	so	$0	so	$0	so	$0	$15,330

Control Burns

$0	$0	$0	$0	SCI	$0

$0	$0	$0	$0

Contingencies	$0	$0	$0	$0	$0	$0	'10	$0	$0	$0	$0	$0
Fire Line Maintenance	$0	$0	$0	$0	$0	'10	$0	$0	$0	$0	$0	$0

Basin Repair	$0	$0	$0	$0	$0	$0	$0
Total Maintenance	I	571565	$11.396	so	so	$0 	$0	

so	so

$0	$0	$0	$0

so	$0

Grounds Ma;ntenance Expend;rures

Salaries	$12,485	$12,041	$0	$0	$0	$0	$0

$0	$0	$0	$0	$24,526

Administrative Fees	$286	$276	$0	$0

$0	$0	$0	$0	$0	$0	$0	$562

FICA	$897	$865	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,763

Health Insurance	$1,800

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,195

Workers Compensation	$260	$251	so	$0	$0	$0	$0	$0

so	$0	$0	$510

Unemployment	$20	$20	$0	$0	$0	$0	$0	$0	$0	so

$413

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

$0	$40

Utilities

$401	$0	$0	so

$0	$0	$0	$0	$0	$0	$814

$98

Property Appraiser	$0	$0	$0	$0	$0	$0

$0	$0	$0	$0	$0

Insurance- Property

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

Repairs	$867	$1,481	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,347
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Park Maintenance

$712	$0	$0	so	$0	$0	$0	$0	$0	So

$866

Sidewalk Repair	$0

$0	$0	$0	$0

so	$0	$0	$0	$0	$0

Chemicals	$0	$202	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$Z02
Contingencies	$72	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0

Refuse	$430	$645	$0	$0	$0	$0	so	$0	$0	$0

$0	$1,075

Office Supplies	$0	$0	$0	$0

$0	$0	$0	$0	$0	$0	$0	So

Unifonns	$304	$182	so	$0	$0	$0	$0	$0	$0

$0	$0	$486

Rain Bird Pump System

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,104

Maintenance Reserve• Transfer Out

$967	$0	$0	$0	$0	$0	$0	$0

$0	$0	$1,934

$967

Total Grounds Maintenance	I	Sl ?1H9	$231004	so	so	So	so	so	so	so	$0	so	so	$42.423 !
Total Expenditures	t	SSJ,761	S6Z,080	so	so	so	$0	$0	$0	�o	so	sus,1141 I
Excess Revenue/(Expendltures)	I	!S481Hl0j     $113.690	So	so	$0	$0	so	$0	so	so	$64.880 I

Page 13

Viera East GolfCourse
Month to Month

October	November	December

Febru!;!l:	March	Aertl	May	1une	1u1v	Ausust	September	Total

1anua!l:

Number of Rounds Paid Rounds Member Rounds Comp Rounds

2,647	3,298	0	0	0	0	0	0	0	0	0	0
694	0	0	0	0	0	0	0	0	0	0
405	541	0	0	0	0	0	0	0	0	0	0	946

Revenue per Round
Paid Rounds

Revenues:
Greens Fees

$0	$0	$0	$0	$0

$31

$32

$82,152	$107,108	$0	$0	$0	$0	�o	$0	$0

$0	$0	$0

$0	So	$189,260

Gift Cards - Sales	$188	$1,019	$0	so	$0	$0	50	$0	so	$0	$0	$1,207

Gift Cards - Usage

($1,711)	$0	$0	$0	$0	so	so	$0	$0

$0	($2,437)

Season Advance/Trail Fees	$16,716	$18,058	$0

$0	$0	so	$0	$0	$0	$0	$0	$34,774

Associate Memberships	$2,449	$4,266

$0	so	so	$0	$0	$0

$0	$6,715

Driving Range	$3,816	$6,821	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$10,637

GolfLessons	$175	$175

so	$0	$0

$0	$0	$0	$0

$350

Merchandise Sales	S7,249	$8,801	so	$0	so	$0	so	so	$0	so	$0	$0	$16,050

$3,755

Restaurant	$737	$1,798	$0	$0	so	$0	so	so	$0	So	$0	so	$2,535
Special Assessments - Operations	$1,877	$1,877	$0	$0	$0	$0	so	$0	$0
Miscellaneous Income	$834	$1,817	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$2,652

Total Revenues	I	SI 1 S,468	$150,030

$0	$0	 	

$0	$0	So	so	$0	$265,498 1

Go!/Course Ex1iendltures:

$1,319	$681	$0	So	$0	$0	$0	$0	$0

$0	$2,000

Other Contractual Services Telephone/Internet

$393	$289	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$682
$447	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$447

Postage

$0	$Bl	$0	$0	$0

$0	$0	$0	$0	so	so	S81

Printing& Binding

S281

$0	$0

so	$0	$0	$0

$0	$736

Utilities

$405	$270

$0	$0	$0

$0	$0	so	so	$0	S675

Repairs& Maintenance

$1,156	$0	$0	$0	$0	so	$0	$0	$0	$0

$4,741

Advertising

$1,222	$2,149	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,371

Bank Charges

$191	$134	$0	$0	$0	$0	$0	$0	$0	$0

$325

Operating Supplies

OfficeSupplies	$691	$195	$0	$0	$0	$0	$0

so	so

so	$886

$89

$89

Dues,  Licenses & Subscriptions	$161	$110	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$271

DrugTesting- All Departments

$0	$0	$0

$0	$0

$0	$0	$0	$178

Training, Education & Employee Relations	$142	$0	$0	$0	$0	$0	$0	$0

$0	$0	$0	$142

Contractual  Security	$120	$1,061	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,181

IT Services	$0	$139	so	$0
Total GolfCourse Expendlhlres	I	S91046	$6,808	$0
Restaurant EJwendttures:

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

so	$0	$0	$139
so	$0	$0	$0	$15,854 1

Utilities	$804	$773	$0	so	$0	so	so	$0	$0	$0	$0	$1,577

$89
$893

Pest Control	$0	$0

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

$0	$0

Equipment Lease

$0	$0	$0	$0	$0	$0	$0	$0	$0	$180

Total Restaurant Expenditures	I

$864	$0	$0

$0	$0	$0	$0	$0	$0	$0	$1,757 1

Page 14

Viera East Golf Course Month to Month
November	December	January	februan•	March	April	May	June	July	August	September	Tot.al

GolfOperqt[ons:
Salaries	$17,326	$15,066	$0	$0	$0	$0	Sil	$0	$0	$0	so	$0	$32,392

Adm1nlstratlve Fee	$1,233	$1,239	$0	so	$0	$0	su	$0
FICA Expense	$1,325	$1,153	$0	$0	$0	$0	so	$0	$0	$0

$0	$0	$2,472
$0	$2,478

Health Insurance	$86	($24)	$0	so	$0	so	so	so	$0	$0	$0	$0	$62
Workers Compensation	S361	S314	$0	so	$0	$0	io	$0	$0	$0	so	$675
Unemployment	$615	$425	$0	$0	$0	so	Sn	$0	$0	$0	$0	$1,D40
Golr PMnting	$0	so	$0	$0	$0	$0	ill	$0	$0	$0	$0	so	$0
Utilities	$1,504	$1,808	$0	$0	So	so	io	so	$0	$0	$0	$0	$3,312
Repairs	$0	$0	$0	$0	so	Sn	so	$0	$0	$0	$0	$0
Pest Control	$0	$0	$0	$0	$0	$0	SU	so	$0	$0	$0	$0
Supplies	$191	$102	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$292
Uniforms	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0

Training, Education & Employee Relations

$0	$0	$0

So	$0	$0	$0

$0	$0

Fuel	so	$0	so	so	$0	$0	so	$0	$0	so	$0	$0	$0

Cart Lease	$3,550	$4,588

So	so	so	so	so	$0	so

$0	$8,138

CartMaintenance	$0	S986	$0	$0	$0	$0	so	$0	$0	$0	$0	$986
Driving Range	$632	$632	$0	$0	$0	so	so	$0	$0	$0	$0	$1,263

Tot.al GolfOperation Expenditures	I	$26,823	$26,288	so 	$0	$0	$0	$0
Merchondfse Sales:

so	so	$0	$0	$53,110 I

Cost of Goods Sold	S8,994	S3,136	$0	$0	$0	$0	$0	$0	$0	so	$0	SlZ,130

Total Merchandise Sales	I	SB,994	$3,136

 	$0	$0	$0	$0	$0	$0	$0	$0	$0	s1 2,110 I

Ga/(Course Moinr-£nance:

$33,113	$31,794	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$64,907

Salaries

$723	$721	so	$0

$0	$0	$0	$0

$0	$0	$1,445

so

Admlnlstradve Fees FICA Expense

$2,479	$2,380	$0	so	$0	$0	$0	$0	$0	$0	$0
$1,290	$2,054	$0	$0	$0	$0	$0	$0	$0	so	$0

S4,859

8mployee Insurance

$686	$660	$0	$0	$0	$0

$0	$0	$0

so	$1,346

Workers Compensation

$175	$191

$0	so	$0	$0	so	$0	$0	$0	$0	$366

Unemployment

$0	$0	$0	$0	$0

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

Drug Testing

$500	$500	$0	$0	$0	$0	$0

$0	$0	$0	$1,000

Consulting Fees

$0	$0

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

Telephone/Internet

$2,008	SZ,025	$0	$0	so	$0	$0	$0

so	so	$0	$4,033

Utilities/Water

$3,883	S3,416

$0	so	$0	$0	$0

$0	so	$0	$7,299

Repairs

$4,697

so	$0	$0

so	$0	so	so	so	$0	S7,316

Fuel & OII

$247	S247	so	So	so	$0	so	so	so	so	so	so	$494

Pest Control

$1,174	$846

$0	$0	so	$0	$0	$0	$0	$0	$0	SZ,019

Irrigation/Drainage

$549	$1,916	$0

$0	$0

$0	$0	$0	$0	$0	$2,466

Sand and Topsoil

$0	$114	$0	$0	$0	$0	$0	$0	$0	$0

$114

Flower/Mulch
Fertilizer

$5,303	$12,709	$0	$0	$0
$406	$2,477	$0	$0	$0	$0

$0	$0	$0	$0	$0	$0	$18,013
$0	$0	$0	$0	$0	$2,882

Seed/Sod

$271

$0	$0	$0	$0	$0	so	$0	$0	so	$406

Contingency

Trash Removal

First Aid

Sl,137	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$1,722

$78

$0	$0	$0	$0	$0	$0	$0	$0	so	$78

Offke Supplies	$0	$0	so	$0	so	$0	$0	$0	so	$0	so	$0	so

so	so

Operating Supplies	$815	Sl,289	$0	so
Training	$0	$360	so	$0

$0	$0
$0

$0	so	$0	SZ,104
$0	$0	$0	$0	$360

Janitorial Supplies	$1,173	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,173

$771

Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Uniforms

$561	$0	$0	$0	$0	$0	$0

$0	$0	$0	$1,332

Equipment Rental	S49Z	$0	$0	so	$0	$0

so	$0	$0

$0	$492

SmallTools	so	so	so

Equipment Lease	$12,503	$9,721	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$22,224
$0	so	so	$0	$0	$0	$0	$0	so	SO.DO
Total GotrCourse Maintenance	I	sn,9zz	$77,870	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	s1s1,19z I
Page 15

Administrative Exf!_enditures:

Viera East GolfCourse Month to Month
October	November	December	1anua!l:	Februa!I	March	A�rll	Ma2;;	1une	1u1�	Ausust	September	Total

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

$0	$0	$0	$0	$0

Arbitrage	$50

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$100

Dissemination

$83	$0

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

$167

$313

Trustee Fees

$313	$0

$0	so	$0	$0	$0	$0	$0	$625

Annual Audit	$125	$125	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$250

GolfCourse Administrative Senrlces	$4,690	$4,690	$0	$0

$0	$0	so	$0	$0	$0

$9,380

$504

Insurance	$5,266	$5,266	$0	$0	$0	$0	$0

$0	$0	$0	$0	$10,533

Property Taxes	$504

$0	$0

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

$1,008

TotalAdministrative Expenditures	I	$11,031	$11,031	$0	$0	$0	$0
Bmim;

$0	$0	$0	$0	szz.o63 I

so

Renewal & Replacement	$1,490	$2,309	$0	$0	$0	$0	$0	$0	So
Operating Reserves	$0	$0	$0	$0	$0	$0	$0

$0	$3,799

$0	$0

$0	$0

$3,799 1

Total Reserves	I	S l,490	$2,309	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Total Revenues	I	SJ 1 5,468	$150,030

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

$265,498 1

Total Expendlmres	I	5132,198	$128,307	$0	$0	$0	$0

$0	$0	$0	$0	$0	s260,sos I

Operating Income (Loss)	I	1s1 6,n11	$21,723	so	so	so	$0	so	so	so	so	$0	so	$4,992 1
Non o,,eratinJJ Revenues/LE,pendlture�:
Special Assessments - Debt Service	$46,530	$46,530	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$93,059
Interest Income	$62	$64	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$126

Transfer In	$0	$0	$0	$0

$0	$0	$0

$0	$0	$0	$0

Interest Expense	($14,873)

$0	$0

$0	$0

$0	$0	$0	$0

Principal Expense

($31,667)	$0	$0	$0

$0	$0	so

$0	$0	($63,333)

Total Non Operating  Revenues/(Expenditures)	I	$51	$54	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$105 1
Net Non Operating Income / (Loss)	I	1s1 r.,679J	$21,777	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	ss,091 1

Page 16

Viera East
Community Development District
ProShop
Statement of Revenues & Expenditures

1anuarv

Februa!l

Merchandise Sales		$7,249	$8,801	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$16,050	
Total Revenues	I	$7,249	$8,801	$0	$0	$0		$0	�	$0	$0	$0	$0	$16,oso I	

Revenues

October	November December

March	Al!ril	Mal'.

jul2'.	Ausust	September	Total

Expenditures
Cost of Goods Sold	$8,994	$3,136	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$12,130

Total Expenditures	$8,994	$3,136	$0	$0

$0 	$0	$0	$0	$0	$0	$0	s12,130 I

Operating Income (Loss)	I   [$1,744)	$5,665	$0 	$0	$0	$0 	$0	$0	$0 	$0	$0	$0	$3,921 I

Page 17 

Viera East
Community Development District
Special Assessment Receipts - FY2018

I	I	I

Date	Net	Gen Fund	I	Debt Svc 2006	I	Rec Fund
:	:	:	l	:

Total

10120111	J:  $	1,231.05 : $	260.97 J:   $	782.50 ll $	187.58 : $	1,231.05
........ 11114111........ ..$.......61,123.74..L $............12,957.73 . .$ ............... 38,852.33 . ..S................9,313.68,l $ 	61,123.74.
11/27/17	:! $    745,888.64 :! $	158,122.26 :! $	474,112 .25  :!  $	113,654.13 :! $	745,888.64

!	!	!	!	l

···········-···········.......... :...............................:  ...................................:  .......................................t....................................  : ................................

!l	!	i	!	!

OHOHHOOUHOOOOHHHHOOOHH{ OHH...................HOH�OHHHOOOHHHHHHHOHHHH00+H0000HH0HH000o0HOHOHH•••..•..·!--•HHHHHOHH0ooHOHH•..·•••••+HHH0hOHOOH00000H00000HH

.................................r·······...-..-..-------------- ···································i·······································r·····················•nn••·········r-···················..··········

3

.·.·.·.·.·.·.·.·.·..........·.·.·.·.·.·.·.··.·.·.·.·.·.·.�;..·.·.·.·.·.·.·..........·..·.·.·.·.·.·.·.·.·.·.•.;i•.•..·.·.··..·.·.-.-.........................;!......................................•.•;l....................................................;:........................................................

$

3 $

::	::

8

3

80 ,24 .4

::
171,340.96  $	5

::

13

7

8    $	123 1

,74 .0

, 55. 9 ::

$	8 8 2

0 , 43.43

Net Assessed

Percentage	Assessments

Assessments Transferred

Balance to Transfer

Assessments Outstanding

Collected

Debt Service Fund ; $   · · i,42{i1i:(

··········· ·········-·	···, ··············-···············. 

$	3,812,209

·······63.-s6%T·s ·········
2 1.20% : $
·······1··5··.·2··4··%····,: ··$···········
100.00% $

513,747.08  : $    .    (513,747.08)! $
111,340.96  i $	1111,�4_�:��L $
123,155.39  i $	.. (123,155.39!_:.$
808,243.43   $	(808,243.43)  $

Page 18

$ 1,909,422.92
$	636,816.04
$	457,726.61
$  3,003,965.57

Rounds of Golf

Paid Rounds

Viera East Community Development District
Detailed Rounds of Golf Report
Nov-17

Monthly	Year to Date

Rounds of Golf- Associate Member	429	10%	728	9%
Rounds of Golf- CDD Resident	935	21%	1,602	20%
Rounds of Golf - Public	1,287	29%	2,756	35%
Rounds of Golf - Golf Now / EZ Links	510	11%	778	10%
Rounds of Golf- Tournaments	192	4%	248	3%

5,947

Rounds of Golf- Misc	0%	0%

Rain Check Issued
Total Paid Rounds

3,298

-1%	-165	-2%

Member Rounds
Rounds of Golf - Members
Total Member Rounds
Com Rounds

682	15%	1,113	14%
682	1,113

Rounds of Golf- Staff/Comp	159	4%	277	3%
Rounds of Golf- GolfNow EZ Links - Trade	256	6%	461	6%

Rounds of Golf- Other Comp	114	3%
Total Comp Rounds	529

178	2%
916

TOTAL ROUNDS OF GOLF	4,509	100%	7,976	100%

Revenues
Greens Fee Revenue

Monthly	Year to Date

Rounds of Golf- Associate Member	$15,407	14%	$25,371	13% Rounds of Golf- CDD Resident	$27,620	26%	$45,524	24%
Rounds of Golf - Public	$43,569	41%	$89,444	47%
Rounds of Golf - Golf Now / EZ Links	$18,435	17%	$27,065	14%
Rounds of Golf- Tournaments	$4,128	4%	3%
Rounds of Golf- Misc	$0	0%	$0	0%
Rain Check Issued	($1,702)	-2%	($3,959)	-2%
TOTAL GREENS FEE REVENUE	$107,457  100%	$188,837	100%

Average ��er Round of Golf	Monthly	Year to Date

Average Sl!er round of Golf Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued

$29.54	$34.85

$33.85	$28.42

$36.15

$32.45

$0.00	$21.74

$21.50	$34.79

$30.95

$0.00
$23.99

TOTAL - Average $ per round of Golf	$32.58	$31.75

$34,773

Monthly	Year to Date
Membership Revenue	$18,058
Average $ per round of Golf	$26.48	$31.24