Viera East
Community Development District

Unaudited Financial Reporting
November 30, 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 	FY2019 Tax Receipt Schedule

Viera East
Community Development District
Combined Balance Sheet November 30, 2018
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$309,790	
$6,495	
8888	
$176,387	
$492,672	
Accounts Receivable	8888	8888	8888	($287)	($287)	
Assessment Receivable	8888	8888	8888	8888	$0	
Rent Receivable	8888	8888	8888	$1,306	$1,306	
Due From Golf Course	$12,009	8888	8888	8888	$12,009	
Due From General Fund	8888	8888	8888	$14,590	$14,590	
Due From Capital Reserve	8888	8888	8888	$8,438	$8,438	
Due from Debt Service	$5,995	8888	8888	$22,922	$28,917	
Due from Other	8888	8888	8888	$2,289	$2,289	
Inventory 8 Pro Shop	8888	8888	8888	$90,487	$90,487	
Investments:
State Board	
8888	
$257,035	
8888	
8888	
$257,035	
Benefit Assessment8 Series 2012	8888	8888	8888	$2,568	$2,568	
Reserve 8 Series 2012	8888	8888	8888	$280,266	$280,266	
Bond Service 2006	8888	8888	$962,918	8888	$962,918	
Bond Service 2012				$365	$365	
Improvements (Net of Depreciation)	8888	8888	8888	$1,251,716	$1,251,716	
Prepaid Expenses8 Debt	8888	8888	8888	$0	$0	
Prepaid Expenses8 Operations	$9,892	8888	8888	$123,575	$133,468	
Total Assets	$337,686	$263,530	$962,917.76	$1,974,621	$3,538,755	
Liabilities						
Accounts Payable	$2,192	8888	8888	$10,179	$12,371	
Accrued Expenses	$9,597	8888	8888	$1,142	$10,739	
Deferred Revenue8 Season Advance	8888	8888	8888	$57,375	$57,375	
Deferred Revenue8 Special Assessments O&M	8888	8888	8888	$18,773	$18,773	
Deferred Revenue8 Special Assessments Debt	8888	8888	8888	$53,254	$53,254	
Deposit8Divots Grill	8888	8888	8888	$2,000	$2,000	
Due to General Fund	8888	8888	$5,995	$12,009	$18,004	
Accrued Interest Payable	8888	8888	8888	$9,716	$9,716	
Accrued Principal Payable	8888	8888	8888	$32,917	$32,917	
Golf Cart Lease Payable	8888	8888	8888	8888	$0	
Sales Tax Payable	8888	8888	8888	$12,403	$12,403	
Event Deposits	8888	8888	8888	($190)	($190)	
Due to Golf Course	$14,590	$8,438	$22,922	8888	$45,950	
Due to Debt Service	8888	8888	8888	8888	$0	
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	($215,141)	($215,141)	
Fund Equity						
Net Assets	8888	8888	8888	($2,079,191)	($2,079,191)	
Fund Balances
Assigned 8 First Quarter	
$176,000	
8888	
8888	
8888	
$176,000	
Assigned 8 Prepaid Expenses	$9,892	8888	8888	8888	$9,892	
Unassigned	$125,415	$255,092	8888	8888	$380,507	
Restricted for Debt Service	8888	8888	$934,001	8888	$934,001	
Total Liabilities, Fund Equity, Other	$337,686	$263,530	$962,918	$1,974,621	$3,538,755	
Page 1

Adopted
Budget	Prorated Budget
11/30/18	Actual
11/30/18	
Variance	
Revenues				
Maintenance Assessments	$808,157	$234,901	$234,901	$0	
Golf Course Administrative Services	$56,280	$9,380	$9,380	$0	
Interest Income	$100	$8	$0	($8)	
Total Revenues	$864,536	$244,289	$244,281	($8)	
Administrative Expenditures				
Supervisors Fees	$30,195	$5,033	$4,932	$100	
Engineering Fees	$5,000	$833	$0	$833	
Attorney's Fees	$5,000	$833	$0	$833	
Dissemination	$1,000	$167	$167	$0	
Trustee Fees	$5,600	$933	$933	($0)	
Annual Audit	$6,500	$1,083	$1,083	($0)	
Collection Agent	$2,500	$417	$417	($0)	
Management Fees	$100,440	$16,740	$16,740	$0	
Postage	$1,500	$250	$223	$27	
Printing & Binding	$2,500	$417	$101	$315	
InsuranceP Liability	$7,293	$1,216	$1,047	$169	
Legal Advertising	$2,500	$417	$196	$221	
Other Current Charges	$1,500	$250	$138	$112	
Office Supplies	$3,000	$500	$41	$459	
Dues & Licenses	$175	$29	$29	$0	
Information Technology	$3,400	$567	$567	$0	
Total Administrative	$178,103	$29,684	$26,614	$3,070	

Page 2

	Adopted
Budget	Prorated Budget
11/30/18	Actual
11/30/18	
Variance	
Operating Expenditures					
Salaries	$136,662	$22,777	$22,201	$576	
Administrative Fee	$1,463	$244	$242	$2	
FICA Expense	$10,455	$1,743	$1,673	$70	
Employee Insurance	$8,893	$1,482	$1,588	($105)	
Workers Compensation	$2,679	$447	$579	($133)	
Unemployment	$853	$142	$0	$142	
Other Contractual	$5,000	$833	$1,671	($837)	
Training	$500	$83	$0	$83	
Uniforms	$500	$83	$0	$83	
Total Operating	$167,005	$27,834	$27,953	($119)	
Maintenance Expenditures					
Canal Maintenance	$14,000	$2,333	$0	$2,333	
Lake Bank Restoration	$60,000	$10,000	$0	$10,000	
Environmental Services	$20,000	$3,333	$1,120	$2,213	
Water Management System	$99,000	$16,500	$15,130	$1,370	
Control Burns	$15,000	$2,500	$0	$2,500	
Contingencies	$9,000	$1,500	$446	$1,054	
Fire Line Maintenance	$5,000	$833	$952	($119)	
Basin Repair	$4,000	$667	$0	$667	
Total Maintenance	$226,000	$37,667	$17,648	$20,018	

Page 3

	Adopted
Budget	Prorated Budget
11/30/18	Actual
11/30/18	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$24,646	$20,756	$3,890	
Administrative Fees	$3,454	$576	$530	$46	
FICA	$11,312	$1,885	$1,510	$375	
Health Insurance	$30,559	$5,093	$4,664	$429	
Workers Compensation	$2,898	$483	$566	($83)	
Unemployment	$2,120	$353	$39	$314	
Telephone	$4,500	$750	$1,081	($331)	
Utilities	$7,700	$1,283	$785	$498	
Property Appraiser	$1,990	$332	$0	$332	
Insurance	$1,447	$241	$270	($29)	
Repairs	$12,000	$2,000	$5,349	($3,349)	
Fuel	$7,500	$1,250	$2,265	($1,015)	
Park Maintenance	$3,000	$500	$835	($335)	
Sidewalk Maintenance	$5,000	$833	$0	$833	
Chemicals	$5,000	$833	$244	$590	
Contingencies	$5,000	$833	$5,346	($4,513)	
Refuse	$8,000	$1,333	$1,200	$133	
Office Supplies	$750	$125	$0	$125	
Uniforms	$3,000	$500	$510	($10)	
Fire Alarm System	$4,000	$667	$258	$409	
Rain Bird Pump System	$18,500	$3,083	$4,597	($1,514)	
Maintenance Reserve P Transfer Out	$7,823	$1,304	$1,304	($0)	
Maintenance Reserve P Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$48,905	$146,593	($97,688)	
					
Total Expenditures	$864,536	$144,089	$218,808	($74,719)	
					
Excess Revenue/(Expenditures)	$0		$25,473		
					
Beginning Fund Balance	$0		$285,834		
					
Ending Fund Balance	$0		$311,307		

Page 4

Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending November 30, 2018

	Adopted
Budget	Prorated Budget
11/30/18	Actual
11/30/18	
Variance	
Revenues					

Interest Income	
$250	
$42	
$821	
$779	
Reserve Funding ; Transfer In (General)	$7,823	$1,304	$1,304	$0	
Reserve Funding ; Transfer In (Golf)	$20,468	$3,411	$4,507	$1,096	
Reserve Funding ; Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$4,757	$101,116	$96,359	

Expenditures					
Capital Outlay	$100,000	$0	$0	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$100,000	$0	$0	$0	
					
Excess Revenues/(Expenditures)	($71,459)		$101,116		
					
Beginning Fund Balance	$785,491		$153,977		
					
Ending Fund Balance	$714,032		$255,092		

Page 5

Viera  East Community Development District
Capital Reserve  Fund Capital Outlay Check Register Detail
For Period Ending November 30, 2018

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2019

Total	 $	8	

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures For Period Ending November 30, 2018

	Adopted
Budget	Prorated Budget
11/30/18	Actual
11/30/18	
Variance	
Revenues					
Special Assessments	$2,423,170	$704,324	$704,324	$0	
Interest Income	$100	$17	$250	$233	
Total Revenues	$2,423,270	$704,341	$704,574	$233	

Expenditures					
Series 2006 InterestA11/1	
$239,631	
$239,631	
$239,631	
$0	
InterestA5/1	$239,631	$0	$0	$0	
PrincipalA5/1	$1,910,000	$0	$0	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,436,135	$239,631	$239,631	$0	

Excess Revenues/(Expenditures)	($12,865)	$464,942	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$934,001	

Page 7

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Number of Rounds
Paid Rounds	
37,250	
3,361	
2,492	
869	
6,579	
4,936	
1,643	
Member Rounds	10,000	640	669	(29)	1,237	1,325	(88)	
Comp Rounds	6,000	566	401	165	1,050	795	255	
Total Memberships	60	5	C	5	12	60	(48)	
Revenue per Round
Paid Rounds	
$35	
$33	
$43	
($10)	
$32	
$40	
($8)	
Revenues								
Greens Fees/Cart Fees	$1,308,290	$111,965	$107,280	$4,686	$208,043	$196,898	$11,145	
Gift Cards C Sales	$25,000	$1,251	$2,050	($799)	$1,993	$3,763	($1,769)	
Gift Cards C Usage	($25,000)	($489)	($2,050)	$1,561	($1,451)	($3,763)	$2,311	
Season Advance/Trail Fees	$210,000	$19,567	$17,220	$2,347	$34,995	$31,605	$3,390	
Associate Memberships	$42,000	$3,397	$3,444	($47)	$6,873	$6,321	$552	
Driving Range	$80,000	$5,514	$6,560	($1,047)	$10,623	$12,040	($1,417)	
Golf Lessons	$2,100	$175	$172	$3	$350	$316	$34	
Merchandise Sales	$115,000	$9,648	$9,430	$218	$19,208	$17,308	$1,901	
Restaurant	$20,000	$2,185	$1,640	$545	$4,074	$3,010	$1,064	
Special Assessments C Operations	$22,527	$1,877	$1,876	$1	$3,755	$3,753	$2	
Miscellaneous Income	$15,000	$1,103	$1,250	($147)	$2,072	$2,499	($427)	
Total Revenues	$1,814,917	$156,193	$148,872	$7,321	$290,534	$273,749	$16,785	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,132	$1,250	$118	$1,645	$2,499	$854	
Telephone/Internet	$5,500	$300	$458	$158	$703	$916	$213	
Postage	$450	$257	$37	($219)	$409	$75	($334)	
Printing & Binding	$1,000	$409	$83	($326)	$409	$167	($242)	
Utilities	$5,000	$397	$417	$20	$765	$833	$68	
Repairs & Maintenance	$7,000	$375	$583	$208	$748	$1,166	$418	
Advertising	$45,000	$3,044	$3,749	$704	$7,887	$7,497	($390)	
Bank Charges	$30,500	$2,748	$2,541	($207)	$4,821	$5,081	$260	
Office Supplies	$1,500	$752	$125	($627)	$1,826	$250	($1,576)	
Operating Supplies	$8,500	$811	$708	($103)	$1,238	$1,416	$178	
Dues, Licenses & Subscriptions	$2,500	$13	$208	$195	$676	$417	($259)	
Drug Testing C All Departments	$200	$0	$17	$17	$0	$33	$33	
Training, Education & Employee Relations	$2,500	$468	$208	($260)	$468	$417	($52)	
Contractual Security	$5,000	$112	$417	$304	$281	$833	$552	
IT Services	$3,000	$0	$250	$250	$340	$500	$160	
Total Golf Course Expenditures	$132,650	$10,818	$11,050	$232	$22,216	$22,099	($117)	

Page 8

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$814	
$648	
($166)	
$1,676	
$1,283	
($394)	
Pest Control	$1,800	$0	$120	$120	$0	$239	$239	
Equipment Lease	$1,100	$94	$74	($21)	$188	$146	($43)	
Total Restaurant Expenditures	$12,580	$908	$842	($66)	$1,865	$1,667	($198)	

Golf Operation Expenditures								
Salaries	$233,200	$16,181	$19,433	$3,251	$33,672	$38,865	$5,193	
Administrative Fee	$16,543	$1,338	$1,379	$40	$2,658	$2,757	$99	
FICA Expense	$18,280	$1,238	$1,523	$285	$2,576	$3,047	$471	
Health Insurance	$506	$38	$42	$4	$77	$84	$8	
Workers Compensation	$4,684	$442	$390	($52)	$920	$781	($139)	
Unemployment	$10,726	$512	$894	$382	$1,071	$1,788	$717	
Golf Printing	$500	$0	$42	$42	$0	$83	$83	
Utilities	$20,500	$1,666	$1,708	$42	$3,242	$3,417	$175	
Repairs	$250	$525	$21	($504)	$525	$42	($483)	
Pest Control	$1,800	$63	$150	$87	$63	$300	$237	
Supplies	$3,000	$686	$250	($436)	$2,752	$500	($2,252)	
Uniforms	$1,500	$0	$125	$125	$173	$250	$77	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$333	$333	
Fuel	$500	$0	$42	$42	$0	$83	$83	
Cart Lease	$46,500	$3,965	$3,875	($90)	$7,751	$7,750	($1)	
Cart Maintenance	$4,000	$0	$333	$333	$215	$667	$452	
Driving Range	$10,000	$0	$833	$833	$0	$1,667	$1,667	
Total Golf Operation Expenditures	$374,489	$26,655	$31,206	$4,551	$55,693	$62,413	$6,720	

Merchandise Sales								
Cost of Goods Sold	$77,000	$5,700	$6,417	$717	$13,559	$12,833	($726)	
Total Merchandise Sales	$77,000	$5,700	$6,417	$717	$13,559	$12,833	($726)	

Page 9

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Golf Course Maintenance
Salaries	
$400,000	
$33,522	
$33,333	
($189)	
$68,982	
$66,667	
($2,316)	
Administrative Fees	$12,000	$857	$1,000	$143	$1,726	$2,000	$274	
FICA Expense	$30,600	$2,491	$2,550	$59	$5,046	$5,100	$54	
Employee Insurance	$52,157	$1,908	$4,346	$2,438	$5,798	$8,693	$2,895	
Workers Compensation	$7,840	$915	$653	($261)	$1,878	$1,307	($571)	
Unemployment	$7,000	$0	$583	$583	$85	$1,167	$1,082	
Drug Testing	$420	$0	$35	$35	$0	$70	$70	
Consulting Fees	$6,000	$500	$500	$0	$1,000	$1,000	$0	
Fire Alarm System	$4,000	$86	$333	$247	$215	$667	$452	
Telephone/Internet	$2,500	$0	$208	$208	$0	$417	$417	
Utilities/Water	$26,200	$1,516	$2,183	$667	$3,462	$4,367	$904	
Repairs	$42,000	$3,818	$3,500	($318)	$8,862	$7,000	($1,862)	
Fuel & Oil	$45,000	$2,629	$3,750	$1,121	$5,363	$7,500	$2,137	
Pest Control	$1,500	$257	$125	($132)	$514	$250	($264)	
Irrigation/Drainage	$34,000	$1,628	$2,833	$1,205	$3,150	$5,667	$2,517	
Sand and Topsoil	$17,500	$2,208	$1,458	($750)	$7,627	$2,917	($4,711)	
Flower/Mulch	$7,000	$0	$583	$583	$0	$1,167	$1,167	
Fertilizer	$130,000	$13,172	$10,833	($2,338)	$20,733	$21,667	$934	
Seed/Sod	$14,000	$1,579	$1,167	($412)	$3,157	$2,333	($824)	
Trash Removal	$2,000	$0	$167	$167	$138	$333	$195	
Contingency	$6,000	$0	$500	$500	$1,800	$1,000	($800)	
First Aid	$600	$0	$50	$50	$169	$100	($69)	
Office Supplies	$500	$0	$42	$42	$807	$83	($724)	
Operating Supplies	$18,000	$490	$1,500	$1,010	$1,794	$3,000	$1,206	
Training	$500	$0	$42	$42	$0	$83	$83	
Janitorial Supplies	$1,500	$0	$125	$125	$0	$250	$250	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$167	$167	
Uniforms	$10,500	$588	$875	$287	$1,322	$1,750	$428	
Equipment Rental	$2,500	$0	$208	$208	$0	$417	$417	
Equipment Lease	$160,000	$13,469	$13,333	($136)	$26,939	$26,667	($272)	
Small Tools	$500	$0	$42	$42	$0	$83	$83	
Total Golf Course Maintenance	$1,043,317	$81,632	$86,943	$5,311	$170,569	$173,886	$3,317	

Page 10

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$250	
$250	
Arbitrage	$600	$50	$50	$0	$100	$100	$0	
Dissemination	$1,000	$83	$83	$0	$167	$167	$0	
Trustee Fees	$3,750	$313	$313	$0	$625	$625	$0	
Annual Audit	$1,500	$125	$125	$0	$250	$250	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$9,380	$9,380	$0	
Insurance	$75,000	$5,390	$6,250	$860	$10,779	$12,500	$1,721	
Property Taxes	$7,500	$601	$625	$24	$1,203	$1,250	$47	
Total Administrative Expenditures	$147,130	$11,252	$12,261	$1,009	$22,504	$24,522	$2,018	

Renewal & Replacement	
$20,468	
$2,687	
$1,706	
($981)	
$4,507	
$3,411	
($1,096)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$2,687	$1,706	($981)	$4,507	$3,411	($1,096)	
								
Total Revenues	$1,814,917	$156,193	$148,872	$7,321	$290,534	$273,749	$16,785	
								
Total Expenditures	$1,807,635	$139,651	$150,424	$10,773	$290,913	$300,832	$9,919	
								
Operating Income (Loss)	$7,283	$16,542	($1,552)	$18,095	($379)	($27,083)	$26,704	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$93,059	$93,059	$0	
Interest Income	$1,000	$94	$83	$11	$185	$167	$18	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($28,606)	($28,606)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($65,833)	($65,833)	($0)	
Total Non Operating Revenues/(Expenditures)	($7,283)	($596)	($607)	$11	($1,195)	($1,214)	$18	
								
Change in Net Assets	$0	$15,946	($2,159)	$18,105	($1,575)	($28,296)	$26,722	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,077,617)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($2,079,191)	LLLL	LLLL	

Page 11

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$234,901	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$234,901	
Golf Course 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	$0	$0	
Total Revenues	$4,690	$239,591	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$244,281	

Administrative Expenditures																				
Supervisors Fees	$2,297	$2,635	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,932	
Engineering Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Attorney's Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Dissemination	$83	$83	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$167	
Trustee Fees	$467	$467	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$933	
Annual Audit	$542	$542	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,083	
Collection Agent	$208	$208	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$417	
Management Fees	$8,370	$8,370	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$16,740	
Postage	$104	$119	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$223	
Printing & Binding	$65	$36	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$101	
InsuranceN Liability	$523	$523	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,047	
Legal Advertising	$0	$196	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$196	
Other Current Charges	$82	$56	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$138	
Office Supplies	$20	$20	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$41	
Dues & Licenses	$15	$15	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$29	
Information Technology	$283	$283	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$567	
Total Administrative	$13,061	$13,553	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$26,614	

Operating Expenditures																				
Salaries	$11,601	$10,600	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$22,201	
Administration Fee	$125	$117	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$242	
FICA Expense	$870	$803	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,673	
Health Insurance	$701	$886	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,588	
Workers Compensation	$289	$290	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$579	
Unemployment	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Contractual	$577	$1,094	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,671	
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	$14,164	$13,789	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$27,953	

Page 12

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

Maintenance Expenditures																				
Canal Maintenance	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Lake Bank Restoration	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$1,120	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,120	
Water Management System	$7,565	$7,565	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$15,130	
Control Burns	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$223	$223	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$446	
Fire Line Maintenance	$952	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$952	
Basin Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$9,860	$7,788	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$17,648	

Grounds Maintenance Expenditures																				
Salaries	$10,763	$9,993	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$20,756	
Administrative Fees	$271	$259	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$530	
FICA	$772	$738	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,510	
Health Insurance	$2,426	$2,238	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,664	
Workers Compensation	$293	$273	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$566	
Unemployment	$20	$19	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$39	
Telephone	$425	$656	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,081	
Utilities	$406	$379	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$785	
Property Appraiser	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
InsuranceN Property	$135	$135	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$270	
Repairs	$3,185	$2,164	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$5,349	
Fuel	$1,347	$918	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,265	
Park Maintenance	$142	$693	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$835	
Sidewalk Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$244	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$244	
Contingencies	$0	$5,346	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$5,346	
Refuse	$720	$480	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,200	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$250	$260	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$510	
Fire Alarm System	$129	$129	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$258	
Rain Bird Pump System	$2,298	$2,298	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,597	
Maintenance ReserveN Transfer Out	$652	$652	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,304	
Maintenance ReserveN Transfer Out (PY Excess)	$94,484	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$94,484	
Total Grounds Maintenance	$118,963	$27,630	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$146,593	
																				
Total Expenditures	$156,048	$62,760	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$218,808	
																				
Excess Revenue/(Expenditures)	($151,358)	$176,831	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$25,473	

Page 13

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

Number of Rounds
Paid Rounds	
3,218	
3,361	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
6,579	
Member Rounds	597	640	0	0	0	0	0	0	0	0	0	0	1,237	
Comp Rounds	484	566	0	0	0	0	0	0	0	0	0	0	1,050	
Revenue per Round
Paid Rounds	
$30	
$33	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$63	
Revenues:
Greens Fees	
$96,077	
$111,965	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$208,043	
Gift Cards B Sales	$743	$1,251	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,993	
Gift Cards B Usage	($963)	($489)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($1,451)	
Season Advance/Trail Fees	$15,428	$19,567	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$34,995	
Associate Memberships	$3,476	$3,397	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,873	
Driving Range	$5,109	$5,514	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$10,623	
Golf Lessons	$175	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$350	
Merchandise Sales	$9,560	$9,648	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$19,208	
Restaurant	$1,889	$2,185	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,074	
Special Assessments B Operations	$1,877	$1,877	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,755	
Miscellaneous Income	$969	$1,103	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,072	
Total Revenues	$134,341	$156,193	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$290,534	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$1,645	
Telephone/Internet	$403	$300	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$703	
Postage	$152	$257	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$409	
Printing & Binding	$0	$409	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$409	
Utilities	$368	$397	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$765	
Repairs & Maintenance	$373	$375	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$748	
Advertising	$4,843	$3,044	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,887	
Bank Charges	$2,073	$2,748	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,821	
Office Supplies	$1,074	$752	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,826	
Operating Supplies	$427	$811	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,238	
Dues, Licenses & Subscriptions	$663	$13	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$676	
Drug Testing B All Departments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$468	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$468	
Contractual Security	$169	$112	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$281	
IT Services	$340	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$340	
Total Golf Course Expenditures	$11,399	$10,818	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$22,216	

Restaurant Expenditures:														
Utilities	$863	$814	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,676	
Pest Control	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Equipment Lease	$94	$94	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$188	
Total Restaurant Expenditures	$957	$908	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,865	

Page 14

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

Golf Operations:
Salaries	

$17,491	

$16,181	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$33,672.30	
Administrative Fee	$1,320	$1,338	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,658.07	
FICA Expense	$1,338	$1,238	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,575.91	
Health Insurance	$38	$38	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$76.66	
Workers Compensation	$478	$442	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$919.80	
Unemployment	$559	$512	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,071.03	
Golf Printing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0.00	
Utilities	$1,575	$1,666	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,241.51	
Repairs	$0	$525	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$525.00	
Pest Control	$0	$63	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$62.92	
Supplies	$2,066	$686	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,751.80	
Uniforms	$173	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$172.56	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0.00	
Fuel	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0.00	
Cart Lease	$3,786	$3,965	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,750.68	
Cart Maintenance	$215	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$214.85	
Driving Range	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0.00	
Total Golf Operation Expenditures	$29,038	$26,655	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$55,693	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$5,700	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$13,559	
Total Merchandise Sales	$7,860	$5,700	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$13,559	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$68,982	
Administrative Fees	$869	$857	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,726	
FICA Expense	$2,555	$2,491	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,046	
Employee Insurance	$3,890	$1,908	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,798	
Workers Compensation	$963	$915	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,878	
Unemployment	$85	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$85	
Drug Testing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Consulting Fees	$500	$500	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,000	
Fire Alarm System	$129	$86	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$215	
Telephone/Internet	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities/Water	$1,946	$1,516	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,462	
Repairs	$5,044	$3,818	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$8,862	
Fuel & Oil	$2,735	$2,629	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,363	
Pest Control	$257	$257	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$514	
Irrigation/Drainage	$1,522	$1,628	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,150	
Sand and Topsoil	$5,419	$2,208	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,627	
Flower/Mulch	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Fertilizer	$7,561	$13,172	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$20,733	
Seed/Sod	$1,579	$1,579	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,157	
Trash Removal	$138	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$138	
Contingency	$1,800	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,800	
First Aid	$169	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$169	
Office Supplies	$807	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$807	
Operating Supplies	$1,304	$490	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,794	
Training	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Janitorial Supplies	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Soil & Water Testing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Uniforms	$735	$588	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,322	
Equipment Rental	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Equipment Lease	$13,469	$13,469	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$26,939	
Small Tools	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$88,937	$81,632	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$170,569	

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	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$100	
Dissemination	$83	$83	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$167	
Trustee Fees	$313	$313	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$625	
Annual Audit	$125	$125	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$250	
Golf Course Administrative Services	$4,690	$4,690	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$9,380	
Insurance	$5,390	$5,390	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$10,779	
Property Taxes	$601	$601	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,203	
Total Administrative Expenditures	$11,252	$11,252	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$22,504	

Reserves:															
Renewal & Replacement	$1,820	$2,687	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,507	
Operating Reserves	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Reserves	$1,820	$2,687	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,507	
															
Total Revenues	$134,341	$156,193	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$290,534	
															
Total Expenditures	$151,262	$139,651	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$290,913	
															
Operating Income (Loss)	($16,922)	$16,542	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($379)	

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

$46,530	

$46,530	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$93,059	
Interest Income	$91	$94	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$185	
Transfer In	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($14,303)	($14,303)	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($28,606)	
Principal Expense	($32,917)	($32,917)	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($65,833)	
Total Non Operating Revenues/(Expenditures)	($599)	($596)	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($1,195)	
															
Net Non Operating Income / (Loss)	($17,521)	$15,946	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($1,575)	

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	

$9,560	

$9,648	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$19,208	
Total Revenues	$9,560	$9,648	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$19,208	

Expenditures															
Cost of Goods Sold	$7,860	$5,700	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$13,559	
Total Expenditures	$7,860	$5,700	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$13,559	
															
Operating Income (Loss)	$1,700	$3,948	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$5,649	

Page 17

Viera East
Community Development District
Special Assessment Receipts - FY2019

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/10/18	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	
11/26/18	$	1,045,266	$	221,588	$	664,407	$	159,272	$	1,045,266	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
						
	$	1,108,065	$	234,901	$	704,324	$	168,840	$	1,108,065	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						
$	1,718,846
$	573,256
$	412,042	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	704,324	$	(704,324)	$	C		
General Fund	$	808,157		$	234,901	$	(234,901)	$	C		
Recreation Fund	$	580,882		$	168,840	$	(168,840)	$	C		
							
	$	3,812,209	100.00% $	1,108,065	$	(1,108,065) $	C	$	2,704,144	

Page 19

Viera East Community Development District
Golf Course/Recreation Fund- Operations Prior Month/Year Comparison

	Actuals
11/30/17		Actuals
11/30/18		
Variance		Year to Date
11/30/17		Year to Date
11/30/18		
Variance	

Revenues:
Greens Fees	
$107,108		
$ 111,965		
$	4,857		
$189,260		
$ 208,043		
$	18,783	
Gift Cards - Sales	$1,019		$	1,251		$	232		$1,207		$	1,993		$	787	
Gift Cards - Usage	($1,711)		$	(489)		$	1,223		($2,437)		$	(1,451)		$	985	
Season Advance/Trail Fees	$18,058		$	19,567		$	1,509		$34,774		$	34,995		$	221	
Associate Memberships	$4,266		$	3,397		$	(869)		$6,715		$	6,873		$	158	
Driving Range	$6,821		$	5,514		$	(1,308)		$10,637		$	10,623		$	(14)	
Golf Lessons	$175		$	175		$	-		$350		$	350		$	-	
Merchandise Sales	$8,801		$	9,648		$	847		$16,050		$	19,208		$	3,158	
Restaurant	$1,798		$	879		$	(919)		$2,535		$	2,768		$	233	
Special Assessments - Operations	$1,877		$	1,877		$	-		$3,755		$	3,755		$	-	
Miscellaneous Income	 	$1,817 		  $	1,103 		  $	(714)		 	$2,652 		  $	2,072 		  $	(579)	
Total Revenues	  $	150,030 		  $	154,888 		  $	4,858 		  $	265,498 		  $	289,228 		  $	23,731 	
Expenditures:
Golf Course Expenditures	
$	6,808		
$	10,818		
$	(4,010)		
$	15,854		
$	22,216		
$	(6,362)	
Restaurant	$	864		$	908		$	(44)		$	1,757		$	1,865		$	(107)	
Golf Operations	$	25,250		$	26,655		$	(1,405)		$	52,072		$	55,693		$	(3,621)	
Merchandise Sales	$	3,136		$	5,700		$	(2,564)		$	12,130		$	13,559		$	(1,430)	
Golf Course Maintenance	$	78,811		$	81,632		$	(2,820)		$	152,733		$	170,569		$	(17,836)	
Administrative	$	11,031		$	11,252		$	(220)		$	22,063		$	22,504		$	(441)	
Reserves	  $	2,309 		  $	2,687 		  $	(377)		  $	3,799 		  $	4,507 		  $	(708)	
Total Expenditures	  $	128,210 		  $	139,651 		  $	(11,441)		  $	260,408 		  $	290,913 		  $	(30,505)	
Operating Income/(Loss)	  $	21,820 		  $	15,237 		  $	(6,583)		  $	5,089 		  $	(1,685)		  $	(6,774)	

I. Cash Flows:

Actuals

Projections

December

January

February

March

April

May

June

July

August

September	Totals

Starting Funds
Carry Forward
Revenues

Expenses

Projected Revenues FY 2019     $   1,864,533
Projected Expenses FY 2019     $   1,797,429
Projected Surplus(Deficit) FY   $	67,104

$	68,736

$	85,290

November

October

$ 134,341	$ 156,193	
$ 132,452	$ 154,009	
$	1,889	$	2,185	

$ 150,895	$ 139,651	
$ 149,938	$ 138,743	
$	957	$	908	

Viera East Cash Flow Analysis  FY 2019

$	85,278	$	74,189	$	97,557	$ 151,555	$ 235,102	$	270,740	$	273,690	$	265,022	$	231,493	$	210,090	

Golf Course			$ 139,335	$ 173,917	$ 204,790	$ 234,556	$ 186,856	$	153,702	$	141,991	$	117,049	$	128,999	$	92,804	$ 1,864,533	
Course Operations			$ 137,997	$ 172,381	$ 202,866	$ 232,288	$ 184,256	$	151,644	$	140,301	$	115,487	$	127,717	$	91,384	$ 1,842,781	
Restaurant			$	1,338	$	1,536	$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	21,752	
														
Total All Cash	$ 219,630	$ 224,929	$ 224,613	$ 248,106	$ 302,347	$	386,111	$ 421,958	$	424,442	$	415,681	$	382,071	$	360,492	$	302,894	$ 1,864,533	

Golf Course			$ 150,424	$ 150,549	$ 150,793	$ 151,009	$ 151,218	$	150,752	$	150,659	$	150,578	$	150,402	$	150,500	$ 1,797,429	
Course Operations			$ 149,582	$ 149,582	$ 149,582	$ 149,582	$ 149,582	$	149,457	$	149,596	$	149,596	$	149,596	$	149,607	$ 1,784,445	
Restaurant			$	842	$	966	$	1,210	$	1,427	$	1,635	$	1,294	$	1,063	$	982	$	806	$	893	$	12,984	
														
Cash Less Expenses	$	68,736	$	85,278	$	74,189	$	97,557	$ 151,555	$ 235,102	$ 270,740	$	273,690	$	265,022	$	231,493	$	210,090	$	152,393		

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$35.91	$34.85	($0.02)	($0.74)	
$29.54	$28.42	($0.53)	($0.61)	
$33.85	$32.45	($1.39)	($1.54)	
$36.15	$34.79	$2.90	$2.82	
$21.50	$21.74	$19.02	$13.09	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$30.95	$23.99	($9.49)	($3.68)	
$32.58	$31.75	$0.85	($0.13)	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$26,932	$48,813	($9,915)	($16,369)	
$39.49	$43.86	($13.07)	($17.65)	

	Monthly	Year to Date	
Membership Revenue	$17,017	$32,444	
Average $ per round of Golf	$26.42	$26.21	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf+ Associate Member	$35.89	$34.11	
Rounds of Golf+ CDD Resident	$29.01	$27.81	
Rounds of Golf + Public	$32.46	$30.91	
Rounds of Golf + Golf Now / EZ Links	$39.04	$37.61	
Rounds of Golf+ Tournaments	$40.52	$34.83	
Rounds of Golf+ Misc	$0.00	$0.00	
Rain Check Issued	$21.46	$20.31	
TOTAL E Average $ per round of Golf	$33.44	$31.63	

Viera East Community Development District
Detailed Rounds of Golf Report
NovE18

Rounds of Golf

Monthly

Year to Date

PY E PREVIOUS YEAR

Paid Rounds
Rounds of Golf+ Associate Member	
599	
13%	
1,135	
13%	
Rounds of Golf+ CDD Resident	836	18%	1,573	18%	
Rounds of Golf + Public	1,553	34%	3,197	36%	
Rounds of Golf + Golf Now / EZ Links	307	7%	538	6%	
Rounds of Golf+ Tournaments	141	3%	253	3%	
Rounds of Golf+ Misc	+	0%	+	0%	
Rain Check Issued	+85	+2%	+127	+1%	
Total Paid Rounds	3,351		6,569		
Member Rounds
Rounds of Golf + Members	
644	
14%	
1,238	
14%	
Total Member Rounds	644		1,238		
Comp Rounds
Rounds of Golf+ Staff/Comp	
124	
3%	
250	
3%	
Rounds of Golf+ GolfNow EZ Links + Trade	277	6%	520	6%	
Rounds of Golf+ Other Comp	165	4%	290	3%	
Total Comp Rounds	566		1,060		
TOTAL ROUNDS OF GOLF	4,561	100%	8,867	100%	

 	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
429	728	170	407	
935	1,602	+99	+29	
1,287	2,756	266	441	
510	778	+203	+240	
192	248	+51	5	
0	0	0	0	
+55	+165	+30	38	
3,298	5,947	53	622	

682	
1,113	
+38	
125	
682	1,113	E38	125	

159	
277	
+35	
+27	
256	461	21	59	
114	178	51	112	
529	916	37	144	
4,509	7,976	52	891	

Revenues

Greens Fee Revenue	

Monthly		

Year to Date		
Rounds of Golf+ Associate Member	$21,498	19%	$38,711	19%	
Rounds of Golf+ CDD Resident	$24,256	22%	$43,742	21%	
Rounds of Golf + Public	$50,417	45%	$98,831	48%	
Rounds of Golf + Golf Now / EZ Links	$11,986	11%	$20,233	10%	
Rounds of Golf+ Tournaments	$5,713	5%	$8,813	4%	
Rounds of Golf+ Misc	$0	0%	$0	0%	
Rain Check Issued	($1,824)	+2%	($2,580)	+1%	
TOTAL GREENS FEE REVENUE	$112,046	100%	$207,750	100%	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,407	$25,371	$6,091	$13,340	
$27,620	$45,524	($3,364)	($1,782)	
$43,569	$89,444	$6,848	$9,387	
$18,435	$27,065	($6,449)	($6,832)	
$4,128	$5,392	$1,585	$3,421	
$0	$0	$0	$0	
($1,702)	($3,959)	($122)	$1,379	
$107,457	$188,837	$4,589	$18,913