Viera East
Community Development District

Unaudited Financial Reporting
October 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 October 31, 2018
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$142,425	
$6,495	
7777	
$115,812	
$264,733	
Accounts Receivable	7777	7777	7777	($102)	($102)	
Assessment Receivable	7777	7777	7777	$48,407	$48,407	
Rent Receivable	7777	7777	7777	$1,248	$1,248	
Due From Golf Course	$6,154	7777	7777	7777	$6,154	
Due From General Fund	7777	7777	7777	$3,037	$3,037	
Due From Capital Reserve	7777	7777	7777	$8,438	$8,438	
Due from Debt Service	$5,995	7777	7777	$22,922	$28,917	
Due from Other	7777	7777	7777	$2,104	$2,104	
Inventory 7 Pro Shop	7777	7777	7777	$87,430	$87,430	
Investments:
State Board	
7777	
$253,189	
7777	
7777	
$253,189	
Benefit Assessment7 Series 2012	7777	7777	7777	$87,041	$87,041	
Reserve 7 Series 2012	7777	7777	7777	$280,559	$280,559	
Bond Service 2006	7777	7777	$498,098	7777	$498,098	
Bond Service 2012				$1,324	$1,324	
Improvements (Net of Depreciation)	7777	7777	7777	$1,251,716	$1,251,716	
Prepaid Expenses7 Debt	7777	7777	7777	$0	$0	
Prepaid Expenses7 Operations	$11,641	7777	7777	$137,601	$149,242	
Total Assets	$166,215	$259,685	$498,098	$2,047,536	$2,971,533	
Liabilities						
Accounts Payable	$5,021	7777	7777	$66,365	$71,386	
Accrued Expenses	$11,963	7777	7777	$5,769	$17,731	
Deferred Revenue7 Season Advance	7777	7777	7777	$61,441	$61,441	
Deferred Revenue7 Special Assessments O&M	7777	7777	7777	7777	$0	
Deferred Revenue7 Special Assessments Debt	7777	7777	7777	7777	$0	
Deposit7Divots Grill	7777	7777	7777	$2,000	$2,000	
Due to General Fund	7777	7777	$5,995	$6,154	$12,149	
Accrued Interest Payable	7777	7777	7777	$81,232	$81,232	
Accrued Principal Payable	7777	7777	7777	$32,917	$32,917	
Golf Cart Lease Payable	7777	7777	7777	7777	$0	
Sales Tax Payable	7777	7777	7777	$11,184	$11,184	
Event Deposits	7777	7777	7777	$2,113	$2,113	
Due to Golf Course	$3,037	$8,438	$22,922	7777	$34,397	
Due to Debt Service	7777	7777	7777	7777	$0	
Due to Capital Reserve	7777	7777	7777	7777	$0	
Accrued Payroll Payable	$11,719	7777	7777	$28,533	$40,252	
Bonds Payable 7 Series 2012	7777	7777	7777	$4,080,000	$4,080,000	
Bond Discount	7777	7777	7777	($20,623)	($20,623)	
Deferred Loss	7777	7777	7777	($215,141)	($215,141)	
Fund Equity						
Net Assets	7777	7777	7777	($2,094,408)	($2,094,408)	
Fund Balances
Assigned 7 First Quarter	
$176,000	
7777	
7777	
7777	
$176,000	
Assigned 7 Prepaid Expenses	$11,641	7777	7777	7777	$11,641	
Unassigned	($53,164)	$251,247	7777	7777	$198,083	
Restricted for Debt Service	7777	7777	$469,181	7777	$469,181	
Total Liabilities, Fund Equity, Other	$166,215	$259,685	$498,098	$2,047,536	$2,971,533	
Page 1

Adopted
Budget	Prorated Budget
10/31/18	Actual
10/31/18	
Variance	
Revenues				
Maintenance Assessments	$808,157	$0	$0	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	
Interest Income	$100	$8	$0	($8)	
Total Revenues	$864,536	$4,698	$4,690	($8)	
Administrative Expenditures				
Supervisors Fees	$30,195	$2,516	$2,297	$219	
Engineering Fees	$5,000	$417	$0	$417	
Attorney's Fees	$5,000	$417	$0	$417	
Dissemination	$1,000	$83	$83	$0	
Trustee Fees	$5,600	$467	$467	($0)	
Annual Audit	$6,500	$542	$542	($0)	
Collection Agent	$2,500	$208	$208	($0)	
Management Fees	$100,440	$8,370	$8,370	$0	
Postage	$1,500	$125	$104	$21	
Printing & Binding	$2,500	$208	$65	$143	
InsuranceP Liability	$7,293	$608	$523	$84	
Legal Advertising	$2,500	$208	$0	$208	
Other Current Charges	$1,500	$125	$82	$43	
Office Supplies	$3,000	$250	$20	$230	
Dues & Licenses	$175	$175	$15	$160	
Information Technology	$3,400	$283	$283	$0	
Total Administrative	$178,103	$15,002	$13,061	$1,942	

	Adopted
Budget	Prorated Budget
10/31/18	Actual
10/31/18	
Variance	
Operating Expenditures					
Salaries	$136,662	$11,389	$11,601	($212)	
Administrative Fee	$1,463	$122	$125	($3)	
FICA Expense	$10,455	$871	$870	$1	
Employee Insurance	$8,893	$741	$701	$40	
Workers Compensation	$2,679	$223	$289	($66)	
Unemployment	$853	$71	$0	$71	
Other Contractual	$5,000	$417	$577	($160)	
Training	$500	$42	$0	$42	
Uniforms	$500	$42	$0	$42	
Total Operating	$167,005	$13,917	$14,164	($247)	
Maintenance Expenditures					
Canal Maintenance	$14,000	$1,167	$0	$1,167	
Lake Bank Restoration	$60,000	$5,000	$0	$5,000	
Environmental Services	$20,000	$1,667	$1,120	$547	
Water Management System	$99,000	$8,250	$7,565	$685	
Control Burns	$15,000	$1,250	$0	$1,250	
Contingencies	$9,000	$750	$223	$527	
Fire Line Maintenance	$5,000	$417	$952	($536)	
Basin Repair	$4,000	$333	$0	$333	
Total Maintenance	$226,000	$18,833	$9,860	$8,973	

	Adopted
Budget	Prorated Budget
10/31/18	Actual
10/31/18	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$12,323	$10,763	$1,560	
Administrative Fees	$3,454	$288	$271	$17	
FICA	$11,312	$943	$772	$171	
Health Insurance	$30,559	$2,547	$2,426	$120	
Workers Compensation	$2,898	$242	$293	($51)	
Unemployment	$2,120	$177	$20	$156	
Telephone	$4,500	$375	$425	($50)	
Utilities	$7,700	$642	$406	$236	
Property Appraiser	$1,990	$166	$0	$166	
Insurance	$1,447	$121	$135	($14)	
Repairs	$12,000	$1,000	$3,185	($2,185)	
Fuel	$7,500	$625	$1,347	($722)	
Park Maintenance	$3,000	$250	$142	$108	
Sidewalk Maintenance	$5,000	$417	$0	$417	
Chemicals	$5,000	$417	$244	$173	
Contingencies	$5,000	$417	$0	$417	
Refuse	$8,000	$667	$720	($53)	
Office Supplies	$750	$63	$0	$63	
Uniforms	$3,000	$250	$250	($0)	
Fire Alarm System	$4,000	$333	$129	$204	
Rain Bird Pump System	$18,500	$1,542	$2,298	($757)	
Maintenance Reserve P Transfer Out	$7,823	$652	$652	($0)	
Maintenance Reserve P Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$24,452	$118,963	($94,511)	
					
Total Expenditures	$864,536	$72,205	$156,048	($83,843)	
					
Excess Revenue/(Expenditures)	$0		($151,358)		
					
Beginning Fund Balance	$0		$285,834		
					
Ending Fund Balance	$0		$134,476		

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

	Adopted
Budget	Prorated Budget
10/31/18	Actual
10/31/18	
Variance	
Revenues					

Interest Income	
$250	
$21	
$314	
$293	
Reserve Funding : Transfer In (General)	$7,823	$652	$652	$0	
Reserve Funding : Transfer In (Golf)	$20,468	$1,706	$1,820	$115	
Reserve Funding : Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$2,378	$97,270	$94,892	

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)		$97,270		
					
Beginning Fund Balance	$785,491		$153,977		
					
Ending Fund Balance	$714,032		$251,247		

Viera  East Community Development District

Check Date	Vendor	Detail	Amount

Capital  Reserve  Fund Capital Outlay Check Register Detail For Period Ending October 31, 2018
Capital Outlay
FY2019

Total	 $	8	

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

	Adopted
Budget	Prorated Budget
10/31/18	Actual
10/31/18	
Variance	
Revenues					
Special Assessments	$2,423,170	$0	$0	$0	
Interest Income	$100	$8	$123	$114	
Total Revenues	$2,423,270	$8	$123	$114	

Expenditures					
Series 2006 InterestA11/1	
$239,631	
$0	
$0	
$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	$0	$0	$0	

Excess Revenues/(Expenditures)	($12,865)	$123	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$469,181	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Number of Rounds
Paid Rounds	
37,250	
3,218	
2,444	
774	
3,218	
37,250	
(34,032)	
Member Rounds	10,000	597	656	(59)	597	10,000	(9,403)	
Comp Rounds	6,000	484	394	90	484	6,000	(5,516)	
Total Memberships	60	7	C	7	C	60	(60)	
Revenue per Round
Paid Rounds	
$35	
$30	
$37	
($7)	
$30	
$2	
$27	
Revenues								
Greens Fees/Cart Fees	$1,308,290	$96,077	$89,618	$6,459	$96,077	$89,618	$6,459	
Gift Cards C Sales	$25,000	$743	$1,713	($970)	$743	$1,713	($970)	
Gift Cards C Usage	($25,000)	($963)	($1,713)	$750	($963)	($1,713)	$750	
Season Advance/Trail Fees	$210,000	$15,428	$14,385	$1,043	$15,428	$14,385	$1,043	
Associate Memberships	$42,000	$3,476	$2,877	$599	$3,476	$2,877	$599	
Driving Range	$80,000	$5,109	$5,480	($371)	$5,109	$5,480	($371)	
Golf Lessons	$2,100	$175	$144	$31	$175	$144	$31	
Merchandise Sales	$115,000	$9,560	$7,878	$1,683	$9,560	$7,878	$1,683	
Restaurant	$20,000	$1,889	$1,370	$519	$1,889	$1,370	$519	
Special Assessments C Operations	$22,527	$1,877	$1,876	$1	$1,877	$1,876	$1	
Miscellaneous Income	$15,000	$969	$1,250	($280)	$969	$1,250	($280)	
Total Revenues	$1,814,917	$134,341	$124,877	$9,464	$134,341	$124,877	$9,464	

Golf Course Expenditures								
Other Contractual Services	$15,000	$513	$1,250	$737	$513	$1,250	$737	
Telephone/Internet	$5,500	$403	$458	$55	$403	$458	$55	
Postage	$450	$152	$37	($114)	$152	$37	($114)	
Printing & Binding	$1,000	$0	$83	$83	$0	$83	$83	
Utilities	$5,000	$368	$417	$48	$368	$417	$48	
Repairs & Maintenance	$7,000	$373	$583	$210	$373	$583	$210	
Advertising	$45,000	$4,843	$3,749	($1,095)	$4,843	$3,749	($1,095)	
Bank Charges	$30,500	$2,073	$2,541	$467	$2,073	$2,541	$467	
Office Supplies	$1,500	$1,074	$125	($949)	$1,074	$125	($949)	
Operating Supplies	$8,500	$427	$708	$281	$427	$708	$281	
Dues, Licenses & Subscriptions	$2,500	$663	$208	($455)	$663	$208	($455)	
Drug Testing C All Departments	$200	$0	$17	$17	$0	$17	$17	
Training, Education & Employee Relations	$2,500	$0	$208	$208	$0	$208	$208	
Contractual Security	$5,000	$169	$417	$248	$169	$417	$248	
IT Services	$3,000	$340	$250	($90)	$340	$250	($90)	
Total Golf Course Expenditures	$132,650	$11,399	$11,050	($349)	$11,399	$11,050	($349)	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$863	
$635	
($228)	
$863	
$635	
($228)	
Pest Control	$1,800	$0	$118	$118	$0	$118	$118	
Equipment Lease	$1,100	$94	$72	($22)	$94	$72	($22)	
Total Restaurant Expenditures	$12,580	$957	$825	($132)	$957	$825	($132)	

Golf Operation Expenditures								
Salaries	$233,200	$17,491	$19,433	$1,942	$17,491	$222,204	$204,713	
Administrative Fee	$16,543	$1,320	$1,379	$59	$1,320	$12,858	$11,538	
FICA Expense	$18,280	$1,338	$1,523	$185	$1,338	$17,253	$15,915	
Health Insurance	$506	$38	$42	$4	$38	$461	$423	
Workers Compensation	$4,684	$478	$390	($87)	$478	$4,420	$3,943	
Unemployment	$10,726	$559	$894	$334	$559	$9,322	$8,763	
Golf Printing	$500	$0	$42	$42	$0	$500	$500	
Utilities	$20,500	$1,575	$1,708	$133	$1,575	$20,500	$18,925	
Repairs	$250	$0	$21	$21	$0	$250	$250	
Pest Control	$1,800	$0	$150	$150	$0	$1,800	$1,800	
Supplies	$3,000	$2,066	$250	($1,816)	$2,066	$3,000	$934	
Uniforms	$1,500	$173	$125	($48)	$173	$1,500	$1,327	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$2,000	$2,000	
Fuel	$500	$0	$42	$42	$0	$500	$500	
Cart Lease	$46,500	$3,786	$3,875	$89	$3,786	$42,636	$38,850	
Cart Maintenance	$4,000	$215	$333	$118	$215	$4,000	$3,785	
Driving Range	$10,000	$0	$833	$833	$0	$10,000	$10,000	
Total Golf Operation Expenditures	$374,489	$29,038	$31,206	$2,168	$29,038	$353,204	$324,166	

Merchandise Sales								
Cost of Goods Sold	$77,000	$7,860	$6,417	($1,443)	$7,860	$6,417	($1,443)	
Total Merchandise Sales	$77,000	$7,860	$6,417	($1,443)	$7,860	$6,417	($1,443)	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Golf Course Maintenance
Salaries	
$400,000	
$35,460	
$33,333	
($2,126)	
$35,460	
$33,333	
($2,126)	
Administrative Fees	$12,000	$869	$1,000	$131	$869	$1,000	$131	
FICA Expense	$30,600	$2,555	$2,550	($5)	$2,555	$2,550	($5)	
Employee Insurance	$52,157	$3,890	$4,346	$457	$3,890	$4,346	$457	
Workers Compensation	$7,840	$963	$653	($310)	$963	$653	($310)	
Unemployment	$7,000	$85	$583	$498	$85	$583	$498	
Drug Testing	$420	$0	$35	$35	$0	$35	$35	
Consulting Fees	$6,000	$500	$500	$0	$500	$500	$0	
Fire Alarm System	$4,000	$129	$333	$204	$129	$333	$204	
Telephone/Internet	$2,500	$0	$208	$208	$0	$208	$208	
Utilities/Water	$26,200	$1,946	$2,183	$237	$1,946	$2,183	$237	
Repairs	$42,000	$5,251	$3,500	($1,751)	$5,251	$3,500	($1,751)	
Fuel & Oil	$45,000	$2,735	$3,750	$1,015	$2,735	$3,750	$1,015	
Pest Control	$1,500	$257	$125	($132)	$257	$125	($132)	
Irrigation/Drainage	$34,000	$1,522	$2,833	$1,312	$1,522	$2,833	$1,312	
Sand and Topsoil	$17,500	$5,419	$1,458	($3,961)	$5,419	$1,458	($3,961)	
Flower/Mulch	$7,000	$0	$583	$583	$0	$583	$583	
Fertilizer	$130,000	$7,588	$10,833	$3,245	$7,588	$10,833	$3,245	
Seed/Sod	$14,000	$1,579	$1,167	($412)	$1,579	$1,167	($412)	
Trash Removal	$2,000	$138	$167	$28	$138	$167	$28	
Contingency	$6,000	$1,800	$500	($1,300)	$1,800	$500	($1,300)	
First Aid	$600	$169	$50	($119)	$169	$50	($119)	
Office Supplies	$500	$807	$42	($765)	$807	$42	($765)	
Operating Supplies	$18,000	$1,304	$1,500	$196	$1,304	$1,500	$196	
Training	$500	$0	$42	$42	$0	$42	$42	
Janitorial Supplies	$1,500	$0	$125	$125	$0	$125	$125	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$83	$83	
Uniforms	$10,500	$735	$875	$140	$735	$875	$140	
Equipment Rental	$2,500	$0	$208	$208	$0	$208	$208	
Equipment Lease	$160,000	$13,469	$13,333	($136)	$13,469	$13,333	($136)	
Small Tools	$500	$0	$42	$42	$0	$42	$42	
Total Golf Course Maintenance	$1,043,317	$89,171	$86,943	($2,228)	$89,171	$86,943	($2,228)	

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$125	
$125	
Arbitrage	$600	$50	$50	$0	$50	$50	$0	
Dissemination	$1,000	$83	$83	$0	$83	$83	$0	
Trustee Fees	$3,750	$313	$313	$0	$313	$313	$0	
Annual Audit	$1,500	$125	$125	$0	$125	$125	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$4,690	$4,690	$0	
Insurance	$75,000	$5,390	$6,250	$860	$5,390	$6,250	$860	
Property Taxes	$7,500	$0	$625	$625	$0	$625	$625	
Total Administrative Expenditures	$147,130	$10,651	$12,261	$1,610	$10,651	$12,261	$1,610	

Renewal & Replacement	
$20,468	
$1,820	
$1,706	
($115)	
$1,820	
$1,706	
($115)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$1,820	$1,706	($115)	$1,820	$1,706	($115)	
								
Total Revenues	$1,814,917	$134,341	$124,877	$9,464	$134,341	$124,877	$9,464	
								
Total Expenditures	$1,807,635	$150,895	$150,408	($487)	$150,895	$472,406	$321,511	
								
Operating Income (Loss)	$7,283	($16,554)	($25,531)	$8,977	($16,554)	($347,528)	$330,974	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$46,530	$46,530	$0	
Interest Income	$1,000	$91	$83	$8	$91	$83	$8	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($14,303)	($14,303)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($32,917)	($32,917)	($0)	
Total Non Operating Revenues/(Expenditures)	($7,283)	($599)	($607)	$8	($599)	($607)	$8	
								
Change in Net Assets	$0	($17,153)	($26,137)	$8,984	($17,153)	($348,135)	$330,982	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,077,255)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($2,094,408)	LLLL	LLLL	

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Golf Course Administrative Services	$4,690	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,690	
Interest Income	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Revenues	$4,690	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,690	

Administrative Expenditures																				
Supervisors Fees	$2,297	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,297	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$83	
Trustee Fees	$467	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$467	
Annual Audit	$542	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$542	
Collection Agent	$208	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$208	
Management Fees	$8,370	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$8,370	
Postage	$104	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$104	
Printing & Binding	$65	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$65	
InsuranceN Liability	$523	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$523	
Legal Advertising	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Current Charges	$82	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$82	
Office Supplies	$20	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$20	
Dues & Licenses	$15	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$15	
Information Technology	$283	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$283	
Total Administrative	$13,061	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$13,061	

Operating Expenditures																				
Salaries	$11,601	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$11,601	
Administration Fee	$125	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$125	
FICA Expense	$870	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$870	
Health Insurance	$701	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$701	
Workers Compensation	$289	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$289	
Unemployment	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Contractual	$577	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$577	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$14,164	

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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$7,565	
Control Burns	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$223	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$223	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$9,860	

Grounds Maintenance Expenditures																				
Salaries	$10,763	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$10,763	
Administrative Fees	$271	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$271	
FICA	$772	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$772	
Health Insurance	$2,426	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,426	
Workers Compensation	$293	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$293	
Unemployment	$20	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$20	
Telephone	$425	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$425	
Utilities	$406	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$406	
Property Appraiser	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
InsuranceN Property	$135	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$135	
Repairs	$3,185	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3,185	
Fuel	$1,347	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,347	
Park Maintenance	$142	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$142	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Refuse	$720	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$720	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$250	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$250	
Fire Alarm System	$129	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$129	
Rain Bird Pump System	$2,298	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,298	
Maintenance ReserveN Transfer Out	$652	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$652	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$118,963	
																				
Total Expenditures	$156,048	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$156,048	
																				
Excess Revenue/(Expenditures)	($151,358)	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	($151,358)	

Page 13

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

Number of Rounds
Paid Rounds	
3,218	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
3,218	
Member Rounds	597	0	0	0	0	0	0	0	0	0	0	0	597	
Comp Rounds	484	0	0	0	0	0	0	0	0	0	0	0	484	
Revenue per Round
Paid Rounds	
$30	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$30	
Revenues:
Greens Fees	
$96,077	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$96,077	
Gift Cards B Sales	$743	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$743	
Gift Cards B Usage	($963)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($963)	
Season Advance/Trail Fees	$15,428	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$15,428	
Associate Memberships	$3,476	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,476	
Driving Range	$5,109	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,109	
Golf Lessons	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175	
Merchandise Sales	$9,560	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$9,560	
Restaurant	$1,889	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,889	
Special Assessments B Operations	$1,877	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,877	
Miscellaneous Income	$969	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$969	
Total Revenues	$134,341	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$134,341	

Golf Course Expenditures:
Other Contractual Services	

$513	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$513	
Telephone/Internet	$403	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$403	
Postage	$152	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$152	
Printing & Binding	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities	$368	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$368	
Repairs & Maintenance	$373	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$373	
Advertising	$4,843	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,843	
Bank Charges	$2,073	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,073	
Office Supplies	$1,074	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,074	
Operating Supplies	$427	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$427	
Dues, Licenses & Subscriptions	$663	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$663	
Drug Testing B All Departments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Contractual Security	$169	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$169	
IT Services	$340	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$340	
Total Golf Course Expenditures	$11,399	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$11,399	

Restaurant Expenditures:														
Utilities	$863	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$863	
Pest Control	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Equipment Lease	$94	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$94	
Total Restaurant Expenditures	$957	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$957	

Page 14

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

Golf Operations:
Salaries	

$17,491	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$17,491	
Administrative Fee	$1,320	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,320	
FICA Expense	$1,338	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,338	
Health Insurance	$38	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$38	
Workers Compensation	$478	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$478	
Unemployment	$559	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$559	
Golf Printing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities	$1,575	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,575	
Repairs	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Pest Control	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Supplies	$2,066	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,066	
Uniforms	$173	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$173	
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	$3,786	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,786	
Cart Maintenance	$215	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$215	
Driving Range	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Operation Expenditures	$29,038	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$29,038	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,860	
Total Merchandise Sales	$7,860	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,860	

Golf Course Maintenance:
Salaries	

$35,460	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$35,460	
Administrative Fees	$869	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$869	
FICA Expense	$2,555	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,555	
Employee Insurance	$3,890	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,890	
Workers Compensation	$963	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$963	
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	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$500	
Fire Alarm System	$129	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$129	
Telephone/Internet	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities/Water	$1,946	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,946	
Repairs	$5,251	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,251	
Fuel & Oil	$2,735	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,735	
Pest Control	$257	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$257	
Irrigation/Drainage	$1,522	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,522	
Sand and Topsoil	$5,419	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,419	
Flower/Mulch	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Fertilizer	$7,588	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,588	
Seed/Sod	$1,579	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,579	
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	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,304	
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	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$735	
Equipment Rental	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Equipment Lease	$13,469	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$13,469	
Small Tools	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$89,171	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$89,171	

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	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$50	
Dissemination	$83	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$83	
Trustee Fees	$313	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$313	
Annual Audit	$125	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$125	
Golf Course Administrative Services	$4,690	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,690	
Insurance	$5,390	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,390	
Property Taxes	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Administrative Expenditures	$10,651	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$10,651	

Reserves:															
Renewal & Replacement	$1,820	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,820	
Operating Reserves	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Reserves	$1,820	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,820	
															
Total Revenues	$134,341	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$134,341	
															
Total Expenditures	$150,895	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$150,895	
															
Operating Income (Loss)	($16,554)	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($16,554)	

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

$46,530	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$46,530	
Interest Income	$91	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$91	
Transfer In	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($14,303)	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($14,303)	
Principal Expense	($32,917)	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($32,917)	
Total Non Operating Revenues/(Expenditures)	($599)	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($599)	
															
Net Non Operating Income / (Loss)	($17,153)	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	($17,153)	

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	

$0	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$9,560	
Total Revenues	$9,560	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$9,560	

Expenditures															
Cost of Goods Sold	$7,860	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$7,860	
Total Expenditures	$7,860	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$7,860	
															
Operating Income (Loss)	$1,700	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$1,700	

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:	$280,559	
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 - FY2019

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/10/18	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
					$	B	
						
	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						
$	2,383,253
$	794,844
$	571,313	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	39,917	$	B	$	39,917		
General Fund	$	808,157		$	13,313	$	(13,313)	$	B		
Recreation Fund	$	580,882		$	9,569	$	B	$	9,569		
							
	$	3,812,209	100.00% $	62,799	$	(13,313) $	49,486	$	3,749,410	

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

	Actuals
10/31/17		Actuals
10/31/18		
Variance		Year to Date
10/31/17		Year to Date
10/31/18		
Variance	

Revenues:
Greens Fees	
$82,152		
$	96,077		
$	13,926		
$82,152		
$	96,077		
$	13,926	
Gift Cards - Sales	$188		$	743		$	555		$188		$	743		$	555	
Gift Cards - Usage	($725)		$	(963)		$	(237)		($725)		$	(963)		$	(237)	
Season Advance/Trail Fees	$16,716		$	15,428		$	(1,288)		$16,716		$	15,428		$	(1,288)	
Associate Memberships	$2,449		$	3,476		$	1,027		$2,449		$	3,476		$	1,027	
Driving Range	$3,816		$	5,109		$	1,293		$3,816		$	5,109		$	1,293	
Golf Lessons	$175		$	175		$	-		$175		$	175		$	-	
Merchandise Sales	$7,249		$	9,560		$	2,311		$7,249		$	9,560		$	2,311	
Restaurant	$737		$	1,889		$	1,152		$737		$	1,889		$	1,152	
Special Assessments - Operations	$1,877		$	1,877		$	-		$1,877		$	1,877		$	-	
Miscellaneous Income	 	$834 		  $	969 		  $	135 		 	$834 		  $	969 		  $	135 	
Total Revenues	  $	115,468 		  $	134,341 		  $	18,873 		  $	115,468 		  $	134,341 		  $	18,873 	
Expenditures:
Golf Course Expenditures	
$	9,046		
$	11,399		
$	(2,352)		
$	9,046		
$	11,399		
$	(2,352)	
Restaurant	$	893		$	957		$	(64)		$	893		$	957		$	(64)	
Golf Operations	$	26,823		$	29,038		$	(2,215)		$	26,823		$	29,038		$	(2,215)	
Merchandise Sales	$	8,994		$	7,860		$	1,134		$	8,994		$	7,860		$	1,134	
Golf Course Maintenance	$	73,922		$	98,642		$	(24,720)		$	73,922		$	98,642		$	(24,720)	
Administrative	$	11,031		$	10,651		$	381		$	11,031		$	10,651		$	381	
Reserves	  $	1,490 		  $	1,820 		  $	(331)		  $	1,490 		  $	1,820 		  $	(331)	
Total Expenditures	  $	132,198 		  $	160,366 		  $	(28,168)		  $	132,198 		  $	160,366 		  $	(28,168)	
Operating Income/(Loss)	  $	(16,731)		  $	(26,025)		  $	(9,295)		  $	(16,731)		  $	(26,025)		  $	(9,295)	

I. Cash Flows:

Actuals

Projections

November	December

January

February

March

April

May

June

July

August

September	Totals

Starting Funds
Carry Forward
Revenues

Expenses

Projected Revenues FY 2019    $   1,830,102
Projected Expenses FY 2019    $   1,808,186
Projected Surplus(Deficit) FY   $	21,916

$	85,290

October

$ 134,341	
$ 132,452	
$	1,889	

$ 150,895	
$ 149,938	
$	957	

Viera East Cash Flow Analysis  FY 2019

$	68,736	$	40,090	$	29,001	$	52,369	$ 106,367	$ 189,913	$	225,552	$	228,502	$	219,834	$	186,305	$	164,902	

Golf Course			$ 121,762	$ 139,335	$ 173,917	$ 204,790	$ 234,556	$ 186,856	$	153,702	$	141,991	$	117,049	$	128,999	$	92,804	$ 1,830,102	
Course Operations			$ 120,450	$ 137,997	$ 172,381	$ 202,866	$ 232,288	$ 184,256	$	151,644	$	140,301	$	115,487	$	127,717	$	91,384	$ 1,809,223	
Restaurant	
		$	1,312	$	1,338	$	1,536	$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	20,879	
															
Total All Cash	$ 219,630		$ 190,498	$ 179,425	$ 202,918	$ 257,159	$ 340,922	$ 376,769	$	379,254	$	370,493	$	336,883	$	315,304	$	257,705	$ 1,830,102	

Golf Course			$ 150,408	$ 150,424	$ 150,549	$ 150,793	$ 151,009	$ 151,218	$	150,752	$	150,659	$	150,578	$	150,402	$	150,500	$ 1,808,186	
Course Operations			$ 149,582	$ 149,582	$ 149,582	$ 149,582	$ 149,582	$ 149,582	$	149,457	$	149,596	$	149,596	$	149,596	$	149,607	$ 1,795,285	
Restaurant	
		$	825	$	842	$	966	$	1,210	$	1,427	$	1,635	$	1,294	$	1,063	$	982	$	806	$	893	$	12,902	
															
Cash Less Expenses	$	68,736		$	40,090	$	29,001	$	52,369	$ 106,367	$ 189,913	$ 225,552	$	228,502	$	219,834	$	186,305	$	164,902	$	107,205		

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$9,964	$9,964	$7,249	$7,249	
$17,904	$17,904	$1,582	$1,582	
$45,875	$45,875	$2,539	$2,539	
$8,630	$8,630	($383)	($383)	
$1,264	$1,264	$1,836	$1,836	
$0	$0	$0	$0	
($2,257)	($2,257)	$1,501	$1,501	
$81,380	$81,380	$14,324	$14,324	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$33.32	$33.32	($1.21)	($1.21)	
$26.84	$26.84	($0.40)	($0.40)	
$31.23	$31.23	($1.78)	($1.78)	
$32.20	$32.20	$3.50	$3.50	
$22.57	$22.57	$5.11	$5.11	
$0.00	$0.00	$0.00	$0.00	
$20.52	$20.52	($2.52)	($2.52)	
$30.72	$30.72	($0.98)	($0.98)	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$16,175	$16,175	($748)	($748)	
$37.53	$37.53	($11.56)	($11.56)	

	Monthly	Year to Date	
Membership Revenue	$15,427	$15,427	
Average $ per round of Golf	$25.97	$25.97	

Revenues

Greens Fee Revenue	
Monthly		
Year to Date		
Rounds of Golf+ Associate Member	$17,213	18%	$17,213	18%	
Rounds of Golf+ CDD Resident	$19,486	20%	$19,486	20%	
Rounds of Golf + Public	$48,414	51%	$48,414	51%	
Rounds of Golf + Golf Now / EZ Links	$8,247	9%	$8,247	9%	
Rounds of Golf+ Tournaments	$3,100	3%	$3,100	3%	
Rounds of Golf+ Misc	$0	0%	$0	0%	
Rain Check Issued	($756)	+1%	($756)	+1%	
TOTAL GREENS FEE REVENUE	$95,704	100%	$95,704	100%	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf+ Associate Member	$32.11	$32.11	
Rounds of Golf+ CDD Resident	$26.44	$26.44	
Rounds of Golf + Public	$29.45	$29.45	
Rounds of Golf + Golf Now / EZ Links	$35.70	$35.70	
Rounds of Golf+ Tournaments	$27.68	$27.68	
Rounds of Golf+ Misc	$0.00	$0.00	
Rain Check Issued	$18.00	$18.00	
TOTAL T Average $ per round of Golf	$29.74	$29.74	

Viera East Community Development District
Detailed Rounds of Golf Report
OctT18

Rounds of Golf

Monthly

Year to Date

PY T PREVIOUS YEAR

Paid Rounds
Rounds of Golf+ Associate Member	
536	
12%	
536	
12%	
Rounds of Golf+ CDD Resident	737	17%	737	17%	
Rounds of Golf + Public	1,644	38%	1,644	38%	
Rounds of Golf + Golf Now / EZ Links	231	5%	231	5%	
Rounds of Golf+ Tournaments	112	3%	112	3%	
Rounds of Golf+ Misc	+	0%	+	0%	
Rain Check Issued	+42	+1%	+42	+1%	
Total Paid Rounds	3,218		3,218		
Member Rounds
Rounds of Golf + Members	
594	
14%	
594	
14%	
Total Member Rounds	594		594		
Comp Rounds
Rounds of Golf+ Staff/Comp	
126	
3%	
126	
3%	
Rounds of Golf+ GolfNow EZ Links + Trade	243	6%	243	6%	
Rounds of Golf+ Other Comp	125	3%	125	3%	
Total Comp Rounds	494		494		
TOTAL ROUNDS OF GOLF	4,306	100%	4,306	100%	

 	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
299	299	237	237	
667	667	70	70	
1,469	1,469	175	175	
268	268	+37	+37	
56	56	56	56	
0	0	0	0	
+110	+110	68	68	
2,649	2,649	569	569	

431	
431	
163	
163	
431	431	163	163	

118	
118	
8	
8	
205	205	38	38	
64	64	61	61	
387	387	107	107	
3,467	3,467	839	839