Viera East Community Development District

Agenda June 27, 2018

AGENDA

Viera East
Community Development District
135 W. Central Blvd., Suite 320, Orlando, FL 32801
Phone: 407-841-5524- Fax: 407-839-1526

June 20, 2018

Board of Supervisors Viera East Community Development District
Dear Board Members:

The Board of Supervisors of the Viera East Community Development District will meet Wednesday, June 27, 2018 at 2:00 p.m. in the Multi-Purpose Room, Faith Lutheran Church, 5550 Faith Drive, Viera, FL. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the May 23, 2018 Meeting
Staff Reports
General Manager's Report
Fiscal Year 2019 Budget Workshop-Golf Course Fund
Treasurer's Report - Consideration of Financial Statements
Approval of Check Register
Balance Sheet and Income Statement
Supervisor's Requests
Adjournment

The second order of business is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the approval of minutes of the May 23, 2018 meeting. The minutes are enclosed for your review.
The fourth order of business is the Staff Reports. Section A is the General Manager's Report.

The fifth order of business is the Fiscal Year 2019 budget workshop on the Golf Course Fund. A copy of the proposed budget is enclosed for your review.

The sixth order of business is the Treasurer's Report. Section A includes the check register being submitted for approval and Section B includes the balance sheet and income statement for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,

c;...

.1)){0\-----­

District Manager

Cc:	Brian Jones, District Counsel Rey Malave, District Engineer Tim Melloh, General Manager Darrin Mossing, GMS

MINUTES

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Wednesday, May 23, 2018 at 2:00 p.m. at the Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:
Paul McCarthy David Bedwell
William 'Bill' Oakley Jo Walsh
Melinda Thomsen
Also present were: Jason Showe
Tim Melloh

FIRST ORDER OF BUSINESS

Chairman
Vice Chairman Secretary Treasurer
Assistant Secretary

District Manager General Manager

Roll Call

Mr. McCarthy called the meeting to order at 2:00 p.m. All Supervisors were present at roll call.

SECOND ORDER OF BUSINESS
There not being any, the next item followed.

THIRD ORDER OF BUSINESS

Public Comment Period

Approval of Minutes of the April 25, 2018 Meeting

Mr. McCarthy: Are there any additions, deletions, or comments on the minutes? Mr. Showe: Melinda provided one correction of the spelling of a name.
Mr. Oakley: Whoever is transcribing, is getting my name mixed up with David's.

On MOTION by Mr. Bedwell, seconded by Mr. Oakley, with all in favor, the Minutes of the April 25, 2018 meeting, were approved, as amended.

May 23, 2018	Viera East CDD

FOURTH ORDER OF BUSINESS	Staff Reports
General Manager's Report
Mr. Melloh: The greens were aerified on the 14th and 15th, as scheduled. It was up in the air because of the rain.
Ms. Walsh: I was wondering if the rain washed it away.
Mr. Melloh: It turned out great. The greens were heavily sanded. The rain came at a great time, because it washed the sand into the holes. It will reduce the ruts during that time. It turned out okay, so we are doing well. If you look at the Rounds and Revenue Report, you will see a lot of yellow creeping back up here again, which is fine, but we are still doing pretty well. I was thinking at one point that we were maybe going to get back on schedule, even perhaps make the budget. There's a big storm system out there, right now, that is supposed to wipe out this weekend, but if we were to have a really clear weekend, you could've done well, but we'll see. Again, the numbers are doing well considering. Let's cross our fingers that the storm goes further west and doesn't affect us on the east coast. I would like to discuss new business, if that's okay, Paul?
Mr. McCarthy: Yes.
Mr. Melloh: We have a repair order for our secondary spray rig. We have a brand-new spray rig, which we put chemicals in to spray on the green. You then have another spray rig that is slightly larger, that you use for spraying the fairways, slopes, tees and everything else that holds the more toxic herbicides in it that you definitely don't ever want to come in contact with. That particular spray rig, we own and its 12 years old. There are some things that need to be repaired, such as synchronization and gears. There is a lot of sophistication in these spray rigs. The spray part is geared and synchronized with the actual drive unit, so that it sprays the right amount of chemical in the right around of time. We have a repair order for $5,917.36, that I would like to pay out of reserves. A brand-new unit costs $35,000, versus a used one, which costs $20,000, but you really don't know how used it is. For $6,000, Scott and Wes are very competent and we will get another 10 years of service out of this unit. I think that it's a good repair. It's in Lake Mary and already tom apart. They are just waiting for our approval to repair it.

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May 23, 2018	Viera East CDD

work.

On MOTION by Ms. Walsh, seconded by Mr. Bedwell, with all in favor, the proposal to repair the spray rig, in an amount not-to­ exceed $6,200, to be paid out of the Capital Projects Fund, was approved.

Mr. Bedwell: Does this spray everything like fairways and roughs?
Mr. Melloh:	Yes.	It sprays all ofthe pre-emergents and herbicides.	It does a lot of

Mr. Oakley: What do they charge for pickup and delivery? Is that included? Mr. Showe: Pickup and delivery is $45.
Mr. Melloh: It's a nominal fee. Mr. Showe: That's not bad at all.
Mr. Melloh: You will see another quote with a lump sum total of$37,772.92. I'm not

positive that's something we need to do. We are going to have our engineer come out and inspect this. I have a picture ofa culvert pipe under the #7 green and in front ofthe ladies tee that connects one lake to the other. As you go towards the #8 tee, by the electronic box that controls the irrigation system, there is another culvert pipe. The one on the far side going towards the #8 tee, developed a small sinkhole that was about three to four feet in diameter.
Mr. Bedwell: I noticed that.
Mr. Melloh: It sunk down a few feet. The guys came out and dug it up to see what the situation was. The culvert pipe, which is a corrugated metal piping, rusted out and some dirt fell into the culvert pipe. We since put tar paper over it and covered with some backfill and sand. We did have a company come out to find out what the repair would be. The process ofthe repair is for them to come in with a machine that pumps out the sand, because over the years it gathers sand. Then they sleeve it. They put another corrugated pipe into it and then they concrete both ends, which shrinks the diameter down from 24 inches down to 18 inches. Both pipes seem to have a problem. That's the quote that came back. The price completely floored us. Scott, Wes, Ed and I were out in this area this morning, because I need a Plan B. It looks like a lot ofthis water overflows. During Hurricane Irma, water overflowed the cart path and found its way into the other lake. I have pictures ofthat. I'm positive that both ofthose culvert pipes aren't 100% blocked. They may be blocked by 30%. There's a ditch to the right ofthe cart path that goes around and hits the header canal. I'm not sure this is a big issue. We thought that ifwe needed a

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repair, it was $4,000 for both of them, but $38,000 is a bigger deal than what I think we need. I talked to Jason before the meeting and we are going to have the District Engineer send out their crew.
Mr. Showe: I will have them take a look at it. They can see if the repair they did is good enough, what they need to do and what they recommend, at this point, because that seems excessive.
Ms. Walsh: The distance between 24 inches to 18 inches from the top of both of those pipes, is thick space. Is that going to be addressed? Is it going to be built? Is it going to be left? They didn't address that at all. You can get into another situation later down the road.
Mr. Melloh: We don't even know if that would be approved and shrinked down. The last thing that you want to do is to plow up the entire pipe and replace it. In looking at the original plans, there weren't going to be culvert pipes at all. There were going to be 60 foot pre­ fabricated bridges. At some point in time, they decided not to do the bridges and put in culvert pipes and make a land bridge out of it.
Mr. Bedwell: My only concern is the one going from #7 to #8. If that washes out, we can't get to #8. I guess the same thing can happen right in front of the ladies tee box. To me, that's the issue. Can this wash out, to where we can't get from Point A to Point B?
Mr. Melloh: Right. What opened up is small enough that it's not concerning. We have evidence where that lake overflowed naturally over the cart path and into the other lake on its own. It doesn't look like the green, fairway, tee boxes or any homes are in danger if it rises up, because the water would overflow the cart path and go into the other lake; however, none of us are engineers. That's why we need somebody to sign off on it.
Mr. Bedwell: That seems like a high price to me.
Mr. Showe: I was talking to Tim. If it was a couple grand, it's probably not worth sending out the District Engineer, but for $37,000, I think we need to send them out.
Mr. Bedwell: This map that Tim has with all of these boxes in the lakes and the bottom, shows a big pipe that goes to the next lake, surely those didn't cost $35,000 to $40,000.
Mr. Melloh: The good thing is that the boxes and the piping have reinforced concrete piping, which apparently has a much greater life than corrugated metal pipe, but that does bring to life an issue of what is our risk. That's another thing that we want to talk to the District Engineer about, which is what the District's exposure would be?

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May 23, 2018	Viera East CDD

Ms. Walsh: If you go through the back area, you can see different culverts. Some of them are on this pipe.
Mr. Melloh: Right. When they originally designed it, did it call for the fact that in 30 years, the CDD was going to have to dump all ofthis money in replacing all of those things? I don't know. There's a lot of education to be had here and I wanted to bring it up.
Ms. Walsh: Maybe the District Engineer would know who in Rockledge would be aware of that. Does that make sense?
Ms. Thomson: Are you talking about recommendations? Ms. Walsh: It would be like inspections.
Mr. Showe: They would have all of the permits and all of that information to tie back. Ms. Thomson: We might need that, or it might end up helping us to make up our minds.
When was the last time that they looked at this? The District Engineer is the place to go first.
Mr. Oakley: I think we want to keep the City of Rockledge out of it, because all they have to do is come down and say, "That's not safe and we are going to shut your golf course down until its fixed. " I think it would behoove ourselves to stick with the District Engineer and go that way. Another thing that they are doing is replacing the galvanized pipe with PVC, which helps the longevity of the pipe. It could stay there forever. You can't get rid of plastic. It is corrugated, not just smooth plastic.
Mr. Melloh: We will report back once we hear more. I'm just bringing this to your attention. I thought it was going to be a simple repair, but apparently not.
Ms. Thomson: I think it's good that we had this. It was a good wake up call. Mr. Melloh: Oh yeah.
Mr. Oakley: On your picture, is the top deck area lower than where the runoff was when we had the hurricane?
Mr. Melloh: No, the runoff was lower than that, because none of it tried to go out that
way.
Mr. Oakley: I was wondering if it was equitably the same.
Mr. Melloh: None of the water from the other ponds had to come back over and breach
that. I think that this was designed and built that way, so that was a secondary overflow. When you stand there, you can see the swale and the design was to go off that end of the lake, over the cart path and the other lake, hit the swale and go towards the header canal. We just need

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May 23, 2018	Viera East CDD

verification of that from the District Engineer. The only other item I had on my report, was that we have a new date for the Florida State Golf Association junior tour. It is now going to be held in September of2019, instead of April of 2019. We bumped the date back a couple ofyears ago to the end of April, instead of the beginning ofApril, to protect our revenue generating ability. It just so happens that this year, that weekend falls on Easter and we don't want to do a tournament on Easter. They had no other date available, unless we changed it to the beginning of April. It cost us too much money to do that, but they had the first part of September open, which is a far better deal for us, because the golf course would be in good shape, there is a lot less play on the golf course and have less disruption on the golf course. This is going to work out great. Those are the dates if anyone happens to ask. We will post them, because a lot of people like this tournament. They like to come out and watch it.
Mr. Bedwell: Are you talking about this year and next year?
Mr. Melloh: It will be next year. We had it in April of this year. Next year when people are asking when the tournament is, it will be in September. We will post that.
Ms. Thomson: Make a big announcement.
Mr. Melloh: Yes, because that is a good tournament. During one of the workshops, we are going to provide an analysis on the impact that tournaments have on our revenue. We will save that for our workshop. That's all I have.

FIFTH ORDER OF BUSINESS	Unfinished Business
There being none, the next item followed.

SIXTH ORDER OF BUSINESS	New Business
Consideration of Resolution 2018-01 Approving the Proposed Fiscal Year 2019 Budget and Setting a Public Hearing
Mr. Showe: This is the start of the budget process. Resolution 2018-01 approves the proposed budget, which is attached as Exhibit A, sets the public hearing for August 23, 2018 at 6:00 p.m., in this room and directs the District Manager to present it to Brevard County and the City of Rockledge, as well as post it on the website upon approval. We did not increase any assessments, so they are level throughout the budget. The practice that we normally go through with the Board is setting the ceiling on the assessments. Between now and the workshops that we will go through, you will have plenty of time to refine the budget, so we can move funds
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May 23, 2018	Viera East COD

between any account lines. There's nothing that limits you from doing that. Mechanically, we  are setting the assessments. Tim looked at the budget and provided comments to Hannah. There was a request to get a salary schedule, as far as the increases. Hannah already knows and is working on that. We are projecting, at the bottom of Page 2, almost $116,000 worth of excess funds from the General Fund. It will be transferred into your capital reserve at the end of the  year. We are projecting six months' worth of expenses with this budget, so it's hard to pin that number down now, but we will finalize it as we get closer.
Mr. McCarthy: Tim, can you monitor that as we go along, in terms  of how  it's going to be decreasing?
Mr. Showe: Every time we give you a new budget, we will reflect whatever the current projections are.
Mr. McCarthy: So we are going to get an actual concrete figure?
Mr. Showe: We will get it close enough. Even when we approve it in August, we will have two months ofthe year left.
Mr. McCarthy: We want to have an idea of what we are going to have to put into that capital reserve.
Mr. Showe: Absolutely.
Mr. Bedwell:	It was a little confusing. The wording of that line says, "Maintenance Reserve - Transfer Out (PYExcess)." I assume that you are talking about 2018.
Mr. Showe: We probably just need to get rid of that prior year, because it's not reflected here. In prior years,  we  included  carry forward on the revenue side and then transferred it out. In technical years, it was prior year excess, which this is not. This is straight from your General Fund with the revenues you collected this year. We will take out "PY" That makes sense.
Mr. Bedwell: It's confusing.
Mr. Showe: We will get that changed.
Mr. Bedwell: The one above it, the $11,000 is what we take out each month? Mr. Showe: Correct.
Mr. Bedwell: We are not moving that into a reserve each month, are we?
Mr. Showe: We are. We are taking one-twelfth of the available funds and moving that into the reserve.
Mr. Bedwell: Same with the golf course.

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May 23, 2018	Viera East COD

Mr. Showe: Correct. If you look at both of those, because expenses increased and we haven't raised assessments, the amount of the transfer that we are using in the budget decreased.
Mr. Bedwell: That's the point that I was making at the workshop.
Mr. Showe: Absolutely. Pages 3 through 10 are the account lines, that tie all of the detail of those account lines. We try to include as much detail as we can on those, especially with the utilities, so you can see how all of those are laid out. Page 11 is your Capital Projects Fund. We are projecting to have $294,000 at the end of Fiscal Year 2018, assuming that the
$216,000 gets transferred in.	We are still projecting another $25,000 in capital expenses.	If those come in less, we will have some room there.
Mr. Bedwell:	Regarding the Reserve Funding - Transfer In (General) for next year, which is $6,703, I thought on another page it was $3,703. It looks like there's a typo.
Mr. Showe: Yes. Good catch. Mr. McCarthy: Good job, David.
Mr. Bedwell: I don't know if that changes the numbers. Mr. Showe: It will decrease revenues by $3,000.
Mr. Bedwell:	So far, for the end of the year, Tim, the only thing, so far is the capital outlay item that we just voted on.
Mr. Melloh: Right.
Mr. Bedwell: There are probably going to be other things too. Mr. Melloh: Right now we don't have anything planned.
Mr. Bedwell: What about the #9 tee box?
Mr. Melloh: We are going to do that in-house. We are trying to do landscaping improvements and a bunker renovation on #3. We are rolling it into our operating expense, right now, but if we decide to do more projects, I will come to the Board. We may need to buy some more dirt for the tee box on #9 and a few other items, but it wouldn't be anything significant. Our big project for the year was in November when we replaced broken irrigation heads. We want to do some additional renovations to some bunkers and we are getting more pricing on that, but it's going to be slightly more significant, which I think we need to plan for. There's nothing major at this time. I know that we all said that our threshold is $200,000 and we want to keep it at $200,000. It's hard to project.
Mr. Bedwell: We have a deductible like on the building, right?

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May 23, 2018	Viera East CDD

Mr. Showe: Correct. Mr. Bedwell: Is it 5%?
Mr. Showe: I think if it's due to a storm, its 10%. Other than that, its normally a flat deductible.
Mr. Bedwell: Can we afford that or would we better off putting it in our budget and pay
it monthly?
Mr. Showe: That's pretty standard. They don't let you play around with most of the hurricane deductibles.
Mr. Bedwell: It costs to go from 5% to 2%, but you can go from 5% to 2%.
Mr. McCarthy:	Does any other Board Member have any questions for Jason or Tim regarding the proposed budget?
Mr. Oakley: No. I just went over a couple ofthings with Tim.
Mr. Bedwell: I have a couple of questions. On Page 14, for the Golf Course Budget, why is "Restaurant" going from $ 19,000 down to $10,000 next year for revenue?
Mr. Showe: That's just a projection. We try to be conservative with the budget at this point. We can put it somewhere in the middle. We will take a look at that.
Mr. Bedwell: I'm just pointing it out. Mr. Showe: Absolutely.
Mr. Bedwell: That's something for you and Tim to look at.
Mr. Melloh: We discussed that earlier and I think we are at $13,972, because it doesn't seem like we collected that much. That is something that we noted.
Mr. Oakley: That was the same thing that I spoke to Tim about.
Mr. Bedwell: If you leave it at $10,000 that's fine. I thought maybe there was a reason, but you are not sure about the $ 19,000.
Mr. Showe: We will take a look at it. Mr. Bedwell: We collected $13,000. Mr. Melloh: It wouldn't be that much. Mr. Bedwell: That's fine.
Mr. Melloh: There's probably a glitch right there, so we will figure that out.
Mr. Bedwell:	Salaries in the pro shop are increasing over the best estimate, assuming that the best estimate is good.

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May 23, 2018	Viera East CDD

Mr. Showe:  When it comes to all of the salaries, we project it at full staffing.  It may be that he adjusted some of the hours.
Mr. Bedwell:  So we may not have had full staffing the entire year?
Mr. Melloh: It's based on everybody working every single hour that they are scheduled to work, but people don't work when we have rain, or there are times when people go on vacation and Lane will pull a shift. Its beneficial, but this past year, we had to actually put on a second player assistant on several days, because we were so busy out there, to keep the pace of play moving. We also had certain times when we needed to put a second person in the pro shop, because we were so busy. I like to keep the pro shop staffed, because it gives us leeway to do what we need to do. Then if we are able to benefit from that, it helps out the overall budget.
Ms. Thomson: You want some leeway.
Mr. Bedwell: On Page 16, "Renewal & Replacement" is decreasing significantly. If you raise any income, stick it there.
Mr. Showe: That's how we balance the budget. Mr. Bedwell: That's all I have.
Ms. Walsh: We replaced most ofour machinery, so I think we don't have anything as far as far as replacing golf carts.
Mr. Melloh: No, we are good. This is the first go through of all of this, and whatever we budgeted last year, are solid numbers for this year, except for the 3% proposed increase, but that's up to the Board. When we say that the equipment rental under golf course maintenance is
$ 160,000, that's what it is. Its slightly less and then they put in a contingency to round it off. We have all new equipment. The golf course lease is another two years, so we are fine. We are showing that we are producing good revenue when the weather is good.
Ms. Thomson: During the high season, did we have enough carts and do you have confidence in the numbers?
Mr. Melloh: Yes, I have complete confidence in the numbers. We have 75 golf carts, which is standard. Ifyou were to think about it, for a full shotgun start, if we had two foursomes on every hole and they all paired up, that's 144 players and 72 golf carts. On the one hand, we have people that are taking individual carts, but on the other hand, we have a lot of private carts, and you can't have any more than 144 people on the golf course at any one time. Where we ran into an issue was if Jo has a 12:30 tee time and she comes in at 11:00 a.m., she can't get her golf

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May 23, 2018	Viera East CDD

cart at 11:00 a.m., because we are going to need it at 12:00 p.m. to put people on the golf course. So, in our system, we come up with a method to make sure that we are not handing out golfcarts too early, so that the people that need them are not left without one. It's more of a logistics issue. What makes that difficult to manage is the fact that we allow people to take their golf carts into the parking lot to pick up their clubs. So, if Jo showed up at 11 :00 a.m. and said, "/ need a cart to drive to the driving range to practice." If Jo leaves her clubs on the cart the entire time, then she's fine for 12:30 p.m., but if Paul or someone else needs to tee off at 12: 10 p.m., they won't get a cart. It is more or less making sure that we divide up the carts properly. The number is fine. For those times, we have come up with a way to manage that, so we don't run out of golf carts.
Ms. Thomson: Okay, as long as you are happy with that.
Mr. Melloh: Thank you for asking, but it works perfectly fine.
Mr. McCarthy: That's good. Is there anything else regarding the budget?
Mr. Showe: Just to follow up with the next step before you vote, at your next workshop, we will bring back just the General Fund and Debt Service Fund Budgets, go through those more in depth, get any Board feedback on those and then wrap those up. The next budget that we will go through is the Golf Course Budget. We will get Tim's input on all of that as we move forward.
Mr. Bedwell: So we are just fixing the assessment?
Mr. Showe: Yes. The mechanism today is to set the assessment cap and then we can change things in any direction you want. You are setting a ceiling for the assessments, tentatively.

On MOTION by Mr. Oakley, seconded by Ms. Walsh, with all in favor, Resolution 2018-01 Approving the Proposed Budget for Fiscal Year 2019 and Setting a Public Hearing for August 23, 2018 at 6:00 p.m., at this location, was adopted.

Presentation of Qualifying Information and Dates
Mr. Showe: In the 2018 cycle, two seats will be up for election through the general election process; Seat 1, held by Mr. Bedwell and Seat 2, which is held by Mr. McCarthy. Ifyou choose to qualify, you can do so through the qualifying period which is Noon on June 18, 2018,

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May 23, 2018	Viera East CDD

through Noon on June 22, 2018. You need to go to the Supervisor of Elections office to turn in Form 1, an Oath and $25 check.
Mr. Bedwell: Can I get Form 1 before June 18? Mr. Showe: They should have those available.
Mr. Bedwell: Do you have to fill it out before going down there?
Mr. Showe: You will have to fill one out in the next month or so. What I recommend for anyone qualifying, is to make a copy of it, so you already have it filled out for your qualification period. Some Counties require you to fill out two, if you are running. Some don't, because they will acknowledge that they already have it on file.
Mr. Bedwell: So we should make a copy of the form that we are all going to receive?
Mr. Showe: Typically it does not change from year-to-year for most people. Ifyou make a copy of your Form 1, you can refer back to it when you have to fill out one the following year. If you have any questions on that process, let me know.
Mr. Bedwell: Can we go to Viera, versus Titusville?
Mr. Showe: Any Supervisor ofElections office will help you out with that.

SEVENTH ORDER OF BUSINESS
Approval of Check Register

Treasurer's Report - Consideration of Financial Statements

On MOTION by Ms. Walsh, seconded by Ms. Thomsen, with all in favor, Checks #3333 through #3355, from the General Fund, totaling $ 173,634.29, were approved.

Ms. Walsh: There were no Capital Reserve items this month.

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, Checks #25587 through #25682, from the Golf  Course Fund, in the amount of$88,253.69, were approved.

Balance Sheet and Income Statement
Mr. Showe:	We  distributed the  Balance  Sheet  and Income Statement.	No action is required by the Board.

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May 23, 2018

EIGHTH ORDER OF BUSINESS
Mr. McCarthy: Jo, do you have anything? Ms. Walsh: No.
Mr. McCarthy: Bill?
Mr. Oakley: I'm good. Thank you. Mr. McCarthy: David?
Mr. Bedwell: No.
Mr. McCarthy: Melinda?

Supervisor's Requests

Viera East CDD

Ms. Thomson: Is our audit coming up for bid again?
Mr. Showe: I will have to look at that, but I think it was a five-year term that we did the last one for. It should be solid, but I will double check.
Mr. Bedwell:  Did we approve the audit report?
Mr. Showe: You approved it a couple ofmeetings ago. Mr. Bedwell: I thought it was preliminary.
Mr. Showe: We showed it to you in draft form, requested any changes and finalized it. Mr. Bedwell: I will talk to you after the meeting.
Ms. Thomson: Before it was renewed every three years. Mr. Showe: I will double check to see when the cycle is. Ms. Thomson: I had a sense that it was impending.
Mr. Showe: It might be. I will find out.
Mr. McCarthy: I have something that I would like to read to the Board, which is an email from Charles Brown who represents REMAX real estate in the Viera area. I have no affiliation with this person. He just contacted me through the email system. He said that he was selling houses and there was a list of properties that were sold and  available.  It also had events that  were going on in Viera East to show how appealing it would be to live here. Mr. Brown said:
"Great news! Property values in Viera East are at an all-time high and looking better than ever. There 's a strong demand, becausefrankly, in my opinion, hands down, Viera East is the nicest golfcourse community in Brevard County. "
Mr. McCarthy: I wanted to share that. It's good news and typical of what's going on in terms ofour reputation in the community.

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May 23, 2018 

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Viera East CDD

SECTION V

Viera East
Community Development District

Proposed Budget
FY 201 9

June 27, 2018

Viera East Community Development District
Table of Contents

General Fund

General Fund Narrative Capital Reserve
Debt Service
Debt Service Fund - Series 2006 Amortization Golf Course
Golf Course Narrative

Recreation Fund Debt Service -Series 2012 Amortization

1-2
3-10

11

12

13

14-17

18-28

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June 27, 2018

Viera East Community Development District
General Fund Proposed Operating Budget
Fiscal Year 2019
Adopted	Actual

@  9/30/18	FY 2019

Projected	Total	Proposed

Revenues

FYAcZtu0a1l7

FYBuZd0ge1t8

S/T3h1r/u18

Next	Projected	Budget 4 Months

Maintenance         Assessments Golf Course Administrative Services Interest Income
Miscellaneous Income
Total Revenues
Administrative Expenditures
Supervisors Fees Engineering Fees
Attorney's Fees

$  808,157
$	56,280
$
$
I  $  864,437

$	31,133
$	4,265
$	11,620

$    808,157	$	767,429
$	56,280	$	37,520
$	100	$	16
$	$
$  864,S36	$	8041964

$	30,195	$	19,525
$	5,000	$	1,575
$	5,000	$	522

$	40,728	$	808,157	$	808,157
$	18,760	$	56,280	$	56,280
$	$	16	$	100
$	$	$
$	S9,488	$	864,4S2     $	a64,s36 I

$	10,010	$	29,535	$	30,195
$	1,990	$	3,565	$	5,000
$	2,500	$	3,022	$	5,000

Dissemination

$	1,000

$	1,000	$	667	$

$	1,000	$	1,000

Postage	$	2,347	$	2,500	$	578	$	383	$	961	$	1,500	

				

					

Trustee Fees Annual Audit Collection Agent Management Fees
Printing & Binding Insurance- Liability

$	5,576
$	6,419
$	2,500
$	97,515
$	1,732
$	6,278

$	5,600	$	3,723
$	6,500	$	4,446
$	2,500	$	1,667
$	97,515	$	65,010
$	4,500	$	475
$	7,293	$	4,517

$	1,851	$	5,574	$	5,600
$	2,300   $	6,746   ·$	6,500
$	833	$	2,500	$	2,500
$	32,505	$	97,515	$	100,440
$	893	$	1,367	$	2,500

$	2,209	$	1,500

$	2,258	$	6,775	$	7,293

Legal Advertising Other Current Charges
Office Supplies

$	199
$	1,471
$	3,413

$	2,500	$
$	1,500	$
$	3,000	$

$

743

$

1,053	$
117

430
1,156

$	1,174	$	2,500
$	$	3,000

Dues & Licenses
Information Technology

$	175
$	3,400

$	175	$
$	3,400	$

2,267

$	58	$	175	$	175
$	1,133	$	3,400	$	3,400

Total Administrative
Operating Expenditures
Salaries Administration Fee FICA Expense Health Insurance
Workers Compensation

1 s 119,043

$  124,761
$	1,363
$	9,255
$	6,460
$	2,396

$  178,178	$	106,884

$	131,660	$	86,508
$	1,199	$	941

2,581

$	10,072	$	6,467
$	7,667	$	4,974
$	$	1,834

$	58,634	$	165,S18	$	1,a,103  I

$	42,259	$	128,766	$	136,662
$	433	$	1,374	$	1,463
$	2,958   $	9,425	$	10,455
$	2,164   $	7,138	$	8,893

777

$	785	$	2,619	$	2,679

Unemployment

$	777

$	853	$	777	$

1,671	$

$	853

Other Contractual

$	6,364

$	6,500	$	4,619	$

$	6,291	$	6,500

Training Uniforms
Total Operating

$	107
$	705
I $ 1S2,189

$	500	$
$	500	$
$  161,S32	$	106,120

1

$	$	$	500
$	$	$	500
$	50,269	$	156,390	$	168,505 1

June 27, 2018

CommunityVDieevrealEoapsmt ent District
General Fund Proposed Operating Budget
Fiscal Year 2019

Actual

ABduodpgtetd	ATcbturual	ProNjeexcted

PrTojoetactled

PBroupdogseetd

Maintenance Expenditures

FY 2017	FY 2018

4- Montbs	@ 9/30/18	FY2019

Canal Maintenance	$	23,564  $	11,000	$	4,764	$	2,000	$	6,764	$	14,000
Lake Bank Restoration	$	57,400	$	60,000	$	$	55,000	$	55,000	$	60,000
Environmental Services	$	. 9,576	$	27,000	$	4,314.  $	9,510  $	13,824	$	20,000
Water Management System	$	96,009	$	99,000	$	63,539	$	31,360	$	94,899	$	99,000
Control Bums	$	4,892	$	15,000	$	$	5,000	$	5,000	$	15,000

3,953

Contingencies	$	8,621	$	9,000	$	970	$	250	$	1,220	$	9,000
Fire Line Management	$	3,925	$	5,000	$	2,653	$	1,300	$	$	5,000
Basin Repair	$	2,320  $	4,000	$	$	500	$	545	$	4,000
Total  Maintenance	Is 206,30,	$  230,000	$	76,284	$  104,919	$	181,203	$	226,000 1

Salaries	$ 141,034	$ 145,559	$	95,644	$	46,885	$	142,530	$	147,875	
Administrative Fees	$	3,511	$	3,289	$	2,220	$	1,097	$	3,317	$	3,454	
FICA	$	9,810	$	11,135	$	6,871	$	3,351	$	10,222	$	11,312	
Health Insurance	$	20,685	$	24,205	$	18,225	$	6,960	$	25,185	$	30,559	
Workers Compensation	$	2,602	$	2,853	$	2,023	$	914	$	2,937	$	2,898	
Unemployment	$	1,785	$	2,132	$	1,711	$	77	$	1,788	$	2,120	
Telephone	$	2,876	$	2,000	$	3,428	$	1,464	$	4,892	$	4,500	
Utilitie.s
Property Appraiser	$	5,781
$	1,986	$	7,700
$	1,990	$	3,495
$	1,986	$	1,841
$	$	5,336
$.	1,986	$	7,700
$	1,990	
Insurance- Property	$	1,730	$	1,359	$	780	$	390	$	1,170	$	1,447	
Repairs	$	$	14,000	$	9,414	$	1,535	$	10,950	$	12,000	

Grounds Maintenance Expenditures

9,344

Fuel	$	8,727	$	16,500	$	1,039	$	2,392	$	3,431	$	7,500

3;434

Park Maintenance	$

$	3,000	$	1,868	$	625	$	2,493	$	3,000

Sidewalk Repair	$	$	5,000	$	5,245	$	$	5,245	$	5,000
Chemicals	$	3,751	$	5,000	$	1,009	$	300	$	1,309	$	5,000
Contingencies	$	8,078	$	6,000	$	1,867	$	$	1,867	$	5,000

344

Refuse	$	8,968	$	9,000	$	3,536	$	1,720	$	5,256	$	8,000
Office Supplies	$	$	1,000	$	233	$	136	$	369	$	750

I $ 2,0,,ss	$ 294,826	$	181l419	$ 179,922	$	361,342	$	291,928 1	
1 s 808,29s	$ 864,536	$	470,707	$ 393,74S	$	864,4S2	$	864,S36 i	

Uniforms	$      2,727    $       3,000    $          1,639    $          727   $         2,366   $	3,000 Rain Bird Pump System	$	$      18,500    $       11,449   $	$ 11,449 $  18,500 Maintenance Reserve- Transfer Out	$    33,583    $    11,604   $    7,736   $     3,868    $     11,604    $     10,323 Maintenance Reserve- Transfer Out (Excess)      $	$	$	$ 105,638 $ 105,638 $
Total Grounds Expenditures Total Expenses
Excess Revenue/(Expenditures)	I s S6,142   $	$   334,257  $ [334,2S71 $	$

2	June 27, 2018

R venues:

Viera East
Community Development District
General Fund Budget

Maintenance Assessments
The District will levy a Non-Ad Valorem Assessment on all the assessable property within the District in order to pay for its operating and maintenance expenditures incurred during the Fiscal Year.
Golf Course Administrative Services

Amount

Represents Golf Course Fund portion of salary and benefits for employees paid from the General Fund	 	

Base

IDescription
10% of Maintenance Supervisor 50% ofLabor Position
Total

Ann al I
$ 75,000
$   (7,280)
$ {11,440]
$ 56,280

Interest Income
The District will earn interest on balances invested during the year
Administrative Ex enditu es:
Supervisors Fees
The amount paid to each supervisor for the time devoted to District business and meetings is determined by Chapter 190, Florida Statutes, at $200 per meeting. Amount is based on five supervisors receiving fees for two meetings per month.
Engineering Fees
The District's engineer, Boyer Singleton, will be providing general engineering services to the District, which includes preparation and attendance ofmonthly board meetings.
Attorney Fees
Legal Counsel:
Shutts and Bowen LLP 300 South Orange Avenue Suite 300
Orlando, FL 32801
Telephone: (407) 835-6759
Fax: (407) 849-7288
The District's legal counsel, Shutts and Bowen, will be providing general services, which include attendance and preparation for monthly board meetings. Also, services include reviewing contracts, agreements, resolutions, rule amendments, etc.

3	June 27, 2018 

Viera East
Community Development District
General Fund Budget
Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12 (b)(5), which relates to additional reporting requirements for un-rated bond issues.

o	Series 2006 Water Management
Trustee Fees

$1,000

The District will payannual trustee fees for Water Management Refunding Bonds, Series 2006.
Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm. The estimated cost of the audit is based on the prior fiscal year and will be shared with the Recreational Fund.
Collection Agent
Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District's Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collector.

Management Fees

GMS- CCeontrntraal Fctloorrida, LLC AsseSsesrmviecnetss

Monthly  Annual l
$   208	$   2,500

The District has contracted with GMS-Central Florida, LLC to provide Accounting and Administrative Services for the District. The services include, but are not limited to, recording and transcription of board meetings, administrative services, budget prepar�tion, financial reporting, annual audits, etc.
Postage
Mailing of Board Meeting agendas, checks for vendors, overnight deliveries and any other required correspondence. Amount is based on prior years cost.
Printing& Binding
Printing and binding agenda packages for board meetings, printing of computerized checks, District Brochures, correspondence, .stationary, envelopes etc.
Insurance- Liability
The District's general liability, public official's liability, and automobile insurance coverage is provided by EGIS Insurance and Risk Advisors.
Admln	Field		Annual Description	Amount  Amount   Amount General Liability	$    4,178     $		$   4,178
POL/EPLI	$    3,115	$	$    3,115
Auto Physical Damage	$	$	$
Property	 $	$    1,447	$   1,447
Total	$    7,293	$   1,447	$    8,740

4	June 27 , 20 18 

Legal Advertising

Viera East
Community Development District
General Fund Budget

Advertising of monthly board meetings, public hearings, and any other legal advertising that may be required.
Other Current Charges
Any miscellaneous expenses incurred by the Districtthat were not previously budgeted.
Office Supplies
Any supplies that may need to be purchased during the Fiscal Year, e.g., paper, minute books, file folders, labels, paper clips, etc.
Dues & Licenses
The District is required to pay an annual fee to the Department of Community Affairs for
$175. This is the only anticipated expenditure for this category.
Information Technology
Costs related to District's accoµnting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes  and  other  electronic  data requirements.
Operatine Expenditures:
Salaries & Wages
The District currently has a General Manager and 1 full time employee to handle the operations of the District. The proposed amount includes a 3% cost of living increase for qualifying employees.
Administration Fee
The District's employees are leased from Paychex per an agreement between the District and Paychex. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.
FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.
Health Insurance
Full time District Employee's are eligible for the following health benefits.
Provider	Policy Number     Insurance Description
United Healthcare	591637	Accidental Death, Dental, Vision,
Life, and Long Tenn Disabllity
Health First	114619	Health
Colonial Life		E3682663	Life, Accident. Short Tenn Disability Combined	007394312	Accident and Disability

5	June 27, 2018 

Viera East
Community Development District
General Fund Budget
Workers Compensation
The  Distri«;t  provides  Workers  Compensation  Insurance  for  each  of  its  employee's  based  upon statutory requirements and rates determined by Paychex.
Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.
Other Contractual
Miscellaneous fees and contracts incurred for the District.

IDescription

Annual Amount

Great American Financial	$	3,000	
Ecolab Pest Elimination	$	1,450	
TYCO Security	$	1,340	
Additional Contract Funds	$	710	
Total Annual Budget	$ 6,500	

Training
Expense involved in providing training for staff.
Uniforms
Expense involved in providing uniforms for the administration staff.
Maintenance Expenditures:
Canal Maintenance
Represents cost associated with the maintenance of the canals located east and west of 1-95. The canals east of 1-95 are maintained by various contractors paid by the District on an "as needed" basis. The canals west of 1-95 are maintained by A. Duda & Sons and billed to the District
Lake Bank Re·storation
Allocation offunds dedicated for lake bank restoration throughout the District.
Environmental Services
The District will incur the following costs related to maintaining and managing the various conservation areas (wetlands and uplands), which are the responsibility of the District The amount is based upon the current contract with Kevin L. Erwin, plus an allowance for additional services from other providers that may be required. Services provided under this budget item may include the following:
Wetland Monitoring Reports as required by SJRWMD and USACOE.
Wetland Maintenance, removal of exotic species as required to conform to permit requirements.
Habitat Management, including burns of preserved areas as required within the approved Habitat Management Plan(s).
Permit Compliance and General Services as required.
6	June 27 , 20 18 

Viera East
Community Development District
General Fund Budget

Water Management System
The District currently has a contract with ECOR Industries, Inc. to provide Aquatic Maintenance Service for �he District's Lakes.

IDescription

Monthly	Annual

Natural Areas Management	$   3,296
Wingate & Auburn Lake Aquatic Weed Control	$	664	s  39,551
s	7,971
s	1,200	
$ 3,407	$ 40,881	
Header Canal Maintenance (Quarterly)	$ 1,100	$	4,440	
Unanticipated Repairs/Improvements ·	 	
Total	$ 8,667	$	4,957 
$  99,000	

Amount	Amount
ABaqyuhatilllcWWeeteladnCdoMnatrinotlenance (Bi-Monthly)	$ 	200

Control Burns:
The District anticipates that it will have control burns this year. throughout the Scrub Jay Preserve areas. The purpose of the control burns is to enhance the habitat of threatened and endangered species and to reduce the intensity of natural fires.
Contingencies
Any miscellaneous expenses incurred by the District thatwere not previously budgeted.
Fire Line Maintenance
Expenses related to the maintenance of the various Fire Lines throughout the District This mainly includes the mechanical removal of vegetation between homeowners' property and conservation areas in order to slow or stop the spread ofwildfire.
Basin Repair
Expenses related to the repair and maintenance of the drainage structures at District Basins 111, IV, and V. The drainage structures that get repaired are the outfalls (connect lakes) and the floways (connectlakes to St Johns River).

Grounds Maintenance Expenditures:
Salaries & Wages
The District currently has a 4 full time and 1 part time employee's to handle the grounds maintenance ofthe District. The proposed amount includes a 3% cost ofliving increase for qualifying employees.
Administration Fee
The District's employees are leased from Paychex per an agreement between the District and Paychex. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.
FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

7	June 27, 20 18

Health Insurance

Viera East
Community Development District
General Fund Budget

Full time District Employee's are eligible for the following health benefits.
!	Provider	Policy Numbe    r    Insurance Description	

Workers Compensation

United Healthcare
Health First Colonial Life Combined

591637	AccidentalDeath, Dental, Vision,
Life, and Long Term Disability
114619	Health
E3682663	Life, Accident, Short Term Disability 007394312	Accident and Disability

The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.
Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.
Telephone
Expenses incurred for the telephone and fax machine.

Monthly	Annual
!vendor	Amount	Amount 

Utilities

Brighthouse Contingency Total

$	366

$	4,393
$	i07
$  4,500

The District has the following utility accountwith Florida Power and Lightto provide electricity for the maintenance building.

PropertyAppraiser

Vendor
FPL
Contingency Total

Account 83490-45156

Monthly Amount
$	500

Annual Amount
$	6,000
$	1,700
$	7,700

Fees incurred for the Brevard County Property Appraiser performing work in support of processing and distributing non-ad valorem assessment information. The cost for the FY2019 year will be $1,990.

8	June 27 , 2018 

Viera East
Community Development District
General Fund Budget
Insurance- Property
Represents the amount paid for the property portion of the insurance premium with EGIS Insurance and Risk Advisors. The property includes vehicles, equipment, etc.

Description	AAmdomuinnt	AmFioeuldnt	AAmnonuunatl
General Liability	$	4,178	$	$	4,178
POL/EPLI	$	3,115	$	$	3,115

$

$

$

Auto Physical Dam'age	$	$	$

Repairs

TProotapel rty	$

7,293

$    11,44,4477	$

81,,744407

Anycosts related to miscellaneous repairs and maintenance thatoccur during the fiscal year.
Fuel
Costs related to fuel purchased for grounds maintenance machinery that occur during the fiscal year.
Park Maintenance
Represents cost associated with the maintenance of the parks and trails located within the district.
Sidewalk Repair
Represents cost associated with the repair of the sidewalks located within the district.
Chemicals
Includes fungicide applications, herbicide applications, insecticide applications needed to maintain the grounds.
Contingencies
Represents any miscellaneous expenses incurred by the District that were not previously budgeted.
Refuse

Contingency

Estimated costs for refuse services to empty dumpster(s) twice monthly by Danny's Recycling & HAU is:	 	

Office Su	lies

Danny'sCoRnetrcyaclcitnogr& HAU  EmpStyerviDucmepsster
Total

M$on6th4l5y

Annual I
$	7,740
$	260
$  8,000

Costs for items used in office

9	June 27 , 2018 

Viera East
Community Development District
General Fund Budget
Uniforms
The District is in contract with Unifirst to supply uniforms for the Maintenance staff. Unifirst comes to the District weekly to deliverclean uniforms to the staff.

!vendor

AmMonotuhnlyt ·

AmAnonuunatl

UCnionfitirnsgtency

$	219

$    2,632746

Rain Bird Pump System

Total

$ 3,000

The District will be financing a new pump system for irrigation through Rain Bird.

VenndBoirr d CTootnatilnAgnennucyal Budget

Monthly

Amount

$ 1,520

Annual

$    260

Amount

$18, 40
$18,500

Maintenance Reserves - Transfer Out
Funds allocated annually to insure available cash for ongoing operations of the District and for major repair or replacement ofcapital items.
Maintenance Reserves - Transfer Out (PY Excess)
Represents projected excess funds above operating capital requirements in the General Fund.

10	June 27, 2018

Proposed Budget

Viera East   CommuCnaiptyitaDleRveeselonrpemFeunntdDistrict
Fiscal Year 2019
Adopted	Actual	Projected		Total	Proposed Budget		Thru		Next	Projected		Budget

Revenues

FY2018

6 Months	@ 9/30/18	FY2019

IBnetgeirnensitnIgncFoumnde Balance	$336$,25003	$22$52,,020239

$50$0

$2$225,,520239	$288$,285207

Resenre Funding - Transfer In (Geonlt)eral)	$3101,,680994	$2$47,,574362	$$131,080608	$351,,564024	$202,,735283
Resenre Funding - Transfer In (General Excess)	$0	$0	$105,638	$105,638	$0
l'otal Revenues	$378,956	$259,510	$121,006	$380,516	$322,158 1
Expenditures

TCarupcitkalMOauintltaeynance

$125,00$0

$66,68$90

$25,00$0

$91,68$09	$1$0205,,000 .

Total Expenditures	
$125,000	
$66,689	
$25,000	
$91,689	s12s,ooo 1	

Excess Revenues (Expenditures)	
$2S3,9S6	
$192,821	
$96,006	
$288,827	$197,1S8 I	

Transfer Out	$0	$0	$0	$0

11	June 27, 2018

CommunityViera East
Development District
Debt Service Fund Pro	Series 2006
posed Budget FY2019

Budget	Thro	Next	Projected	Budget

Adopted		Actual	Projected		Total	Proposed FY 2018	S/31/18	4 Months	@  9/30/18		FY 2019
Revenues

1,867	250	2,117-

Special Assessments	$	2,423,170	$	2,301,050	$	122,120	$	2,423,170	$ 2,423,170 Interest Income	$		100	$		$		$		$	100
Beginning Fund Balance	$	497,413	$	483,815	$	$	483,815	$	468,891
Total Revenues	' $	2,920,683	$	2,786,732	$	122,370	$	2,909,102	$ 2,092,161 1
Expenditures

Series 2006 Interest-11/1 Interest-5/1 Principal-5/1
Other Debt Service Costs

$	291,669	$	291,669	$	$	291,669	$	239,631

291,669	291,669

291,669		239,631$$	$$		$

$	$	$	46,873	$	$ 1,910,000

1,810,000	1,810,000	1,810,000
$	46,873	$	$	$	46,873	$	46,873

Total Expenditures	Is	2,440,211	$	2,393,338	$	46,873	$	2,440,211	$ 2,436,13s 1
Excess Revenues
(Expenditures)	$	480,472	$	393,39S	$	7S,497	$	468,891	$	456,026
* Excess Revenues needed to pay the 11/1/19 Interest Payment	$	184,719
FY 2016	FY 2017	FY 2018	FY 2019
Net Assessments	$	2,423,170	$ 2,423,170	$	2,423,170	$ 2,423,170
Discounts	$	96,927	$ 2  96!927	$	96,927	$	96!927
Gross Assessment	$	2,520,097	$	!520,097	$	2,520,097	$ 2,520,097

$   2,520,097$$	$

6,091			091$	$		$	!

Gross Assessments	2,520,097	2,520,097	2,520,097
Assessable Units	6,091	$	6,091	6
Per Unit Assessments	$	414	$	414	$	414	$	414

12	June 27, 2018

Viera East
Community Development District
Debt Service Fund - Series 2006 Amortization Schedule
Series 2006
Date	Principal	Interest

1 1/1/16	$340,831
5/1/17	$1,710,000	$340,831
11/1/17	$291,669
5/1/18	$1,810,000	$291,669
11/1/18	$239,631
5/1/19	$1,910,000	$239,631
1 1/1/19	$184,719
5/1/20	$2,020,000	$184,719
1 1/1/20	$126,644
5/1/21	$2,140,000	$126,644
11/1/2 1	$65,119

Fiscal Total

$340,831 

$2,342,500

$2,341,300

$2,334,350

$2,331,363
$2,331,763

5/1/22	$2,265,000	$65,119	$2,330,119	
I	
$11,855,000	
$2;497,225	$14,352,225 I	

13	June 27, 2018

Fiscal Year 2019

ABduodpgteetd	Actu�l	Projected	Total	Proposed

CommunityVDievraelEoapsmt ent District ProposedGoOlfpCeroautirsneg Budget
FAYc2tu0a1l7	FYZ018	S/Th31ru/18	4 MNoexnths	@Pr9o/je3c0t/e1d8	FBYu2d0g1et9

NPauimd RbeorunofdsRounds

378,,640161	3104,000

285,766297	91,,897667

387,,6336

3107,,02500

MCoemmpbeRroRunodusnds

6,9631	6,0600	4,904	1,71232	6,66206	6,0600

Public

TRoevtaelnMueepmebreRroshunipds
Revenues

$	31   $	35   $	34   $	26 $

$	35

GifteeCnasrdFes-esSales	$

1,17150,,032147   $

1,29265,,02090   $

9792,32526   $

2552,,7580   $

1,22171,,890397   $

1,29265,,02090

GSeiftasCoanrAdsd-vUasnacgee/Trail Fees	$	2(0293,,762323)

$	2(1205,,000)

$	1(3141,,964327)

$	6(25,67586)

$	1(9240,,539168)

$	2(1205,,000)

ADsrsivoicnigatReaMngeme berships

$	2760,79120   $

472,,000   $

3571,,032193

$	167,952042   $

3747,,984235   $

4722,,000

MGoelrfcLheasnsdonisse Sales	$	1182,,316485   $	1152,,0100   $	871,,480180   $	31,718002   $	1129,0100   $	1125,,0100
RSpeesctaiaulrAansstessments-Operations	$	2102,,252071	$	2102,50207   $	15,,204198   $	73,,450249   $	202,,657237   $	2152,,050207
Miscellaneous Income	$	9,126  $	15,000  $	12,890  $	2,531  $	1 5,421  $	15,000
Total Revenues	1 $ 1,631,399	$ 1,784,917	$ 1,321,400  $ 38S,116	$ 1,706,S16 s 1,109,917 1
General Expenditures

TOethleeprhCoonnetractual Services

$	157,90328   $

189,,03080   $

73,,24251   $

41,,909705   $

142,429406   $

15,0500

Prisnttaigneg & Binding	$

466281

$	1,40050   $

12,,432348

$	236505

$	21,,75898

$	1,40050

URtiepliatiires & Maintenance	$	95,,08976

$$	75,,000   $$

35,,948160   $$	1,7505   $$	75,719365

$$	57,,000

ABadnvkerCthisainrges	$	3 1,,384896   $

4350,500   $

3243,,908546   $

108,,204281	$

4342,,209145   $

4305,,0500

OffipecreatSiunpgpSluiepsplies	$	81,,218785	$	91,,500   $	2,026162   $	1,503   $

23,74125   $

18;,500

Druuegs,TLeiscteinnsge-sA&li Sduebpsacrrtmiptienotnss	$	3,459365   $	2,5000   $$	5,838556   $

100

$$	456   $

2,500

TCornaitnriancgt.uEadl uSeccautiroityn & Employee Relations

$$	61,6837   $$	52,,0500

$$	41,,930541   $$

428607   $$

42,,45731   $$

25,,0500

IT Services	$	5,445   $	3,000  $	1,566  $	500  $	2,066  $	3,000
Total Golf Course Expenditures	I $  136,846	$	140,258	$     100,208   $	32,2S9	$	132,467	$	132,9so 1

14	June 27, 2018

995

Next	Projected	Budget

Restaurant Expenditures

CommunityVDievraelEoapsmt ent District

Fiscal Year 2019

ProposeGdoOlfpCeorautirsneg Budget

Actual	Budget

Adopted	Actual
FY 2017	FY 2018	S/Th31ro/18

Projected		Total	Proposed 4 Months	@  9/30/18		FY 2019

UPetisltitCieosntrol

$	91,,108308   $

91,8000   $$

6,12238   $

3,130190   $$

9,252568   $

91,,86800

Equipment Lease

$	1,146   $	1,100  $	633

$	363   $	$	1,100

Total Restaurant Expenditures
GolfOperations:

Is	11,364   $	11,900	$	6,999

$	3,781	$	10,780	$	12,seo 1

ASadlmariineisstrative Fee

$	1 7123,484103   $

22122,,820548   $

13130,3833   $

665,018985   $

19195,,577208   $

23163,,524003

HFIeCaAlthExInpseunrsaence

$	131,,212037   $

17,426513   $

10,27349   $	5,105623   $	15,429371   $

18,250860

WUnoermkeprlsoyCmomenptensation

$	45,928105   $	49,,43220   $$	25,687330   $	21,87193   $	84;,248131

$	104,678246

GUotillfitPierisnting

$	19,470178   $	20,500   $	14,044

$	6,2800

$	20,844  $	20,500

RPesptaCirosntrol

$	1,038

$$	1,28500   $

6,31258

$	100   $	2280

$	1,82500

USunpifoplriemss

$	1,01425   $

31,,0500   $	207	$

2,5010   $

8,285187   $

31,500

TFuraelining. Education & Employee Relations

$	205	$

2,5000   $

30,941

$	$	$

2,0500

CCart MLeaaisnetenance

$	445,,278196   $

442,,060306   $

65,,404962   $$

151,,154003   $

46,,909846   $

446,0500

Driving Range
Total Golf Operation Expenditures
Merchandise Sales:
Cost of Goods Sold
Total Merchandise Sales

$	7,054   $	10,000 $
Is 290,391	$	3S3,204    $    226,248

$	86,009   $	77,000   $	63,425
I s	86,009	$	77,000	$	63,42S

$	2,000   $	8,042   $	10,000
$  108,942	$	33S,190   $	374,489 )

11,000 1

$	22,498   $	85,923   $	77,000
$	22,498	$	8S,923	$

SGoallafrCioeusrse Maintenance:

$	3758,,390147   $$

4187,,659082   $

2535,,9722   $

1202,914   $

3748,,818762   $

3990,,290256

AFIdCmAinEixsptreantiseve Fees

$	4268,674275   $

3528,,792575   $

1285,,683397

$	157,1260   $

2460,90507   $$

2592,,914587

WEmoprkloeyreseCoInmsupreannscaetion

$	76,,026537   $$

86,,368147	$

55,86265   $

2,438557   $

76,,822130   $$

76,,614238

UDnruegmTpelostyimngent .

$	45   $	420 $

15

$	$	$	420

June 27, 2018

Viera East Community Development District
Golf Course Proposed Operating Budget
Fiscal Year 2019

Adopted		Actual	Projected		Total	Proposed Actual	Budget		Thni		Next	Projected		Budget FY2017	FY2018	S/31/18	4 Months	@  9/30/18		FY2019
Consulting Fees	$	6,000    $	6,000    $	4,000    $	2,000    $	6,000    $	6,000
Telephone/Internet	$	2,Q78   $	2,500   $	$	so  $	so  $	2,500
Utilities/Water	$	26,558   $	25,700   $	17,018   $	8,891    $	25,909    $	26,200
Repairs	$	48,598    $	42,000    $	29,926    $	11,326   $	41,252	$	42,000
Fuel & Oil	$	41,068    $	35,000   $	33,202    $	18,657   $	51,859	$	45,000
Pest Control	$	2,081    $	1,500   $	2,319   $	988    $	3,307   $	1,500
Irrigation/Drainage	$	23,209    $	34,000    $	13,689    $	6,837    $	20,526   $	34,000
Sand and Topsoil	$	14,452    $	17,500   $	12,794    $	7,077    $	19,871   $	17,500
Flower/Mulch	$	1,491    $	7,000    $	3,127   $	750    $	3,877   $	7,000
Fertilizer	$	127,144    $	120,000   $	80,857    $	41,172   $	122,028   $	120,000
Seed/Sod	$	7,899    $	14,000    $	11,213   $	$	1 1,213   $	14,000
Trash Removal	$	1,455    $	. 2,000   $	1,082   $	397   $	1,479    $	2.000
Contingency	$	4,558    $	6,000    $	11,491   $	500    $	11,991	$	6,000
First Aid	$	655    $	600    $	637   $	174   $	810   $	600
Office Supplies	$	219   $	500   $	1,068    $	89    $	1,158   $	500
Operating Supplies	$	18,934    $	18,000    $	11,220   $	4,183    $	15,403   $	18,000

747

Training	$	2,527   $	500   $	1,780   $	1,732   $	3,512   $	500
Janitorial Suppiies	$	1,998   $	800    $	1,294   $	$	2,041   $	1,500
Soil & Water Testing	$	689    $	1,000	$	987    $	689    $	1,676   $	1,000
Uniforms	$	9,790    $	10,500   $	4,832    $	2,438    $	7,270   $	10,500
Equipment Rental	$	2,473    $	4,000    $	644    $	$	644    $	2,500
Equipment Lease	$	90,693    $	148,000    $	91,286    $	53,262   $	144,548    $	160,000
Small Tools	$	$	500   $	$	$	$	500
Total Golf Course Maintenance	I s  907,526	$  1,030,903	$     650,057    $   310,959	$	961,016	s 1,01s,727 I

Legal Fees	1,500   $	$

Administrative Exeenditures:
$	$	$	$	1,500
Arbitrage	$	600    $	600    $	400    $	200    $	600   $	600
Dissemination	$	1,000   $	1,000    $	667    $	333   $	1,000   $	1,000
Trustee Fees	$	3,717   $	3,750   $	2,489    $	1,250   $	3,739   $	3,750
Annual Audit	$	1,481   $	1,500   $	1,000   $	500    $	1,500   $	1,500
Golf Course Administrative Services	$	56,280    $	56,280    $	37,520   $	18,760    $	56,280    $	56,280
Insurance	$	64,123   $	71,000   $	47,876    $	22,533   $	70,409    $	75,000
Property Taxes	$	10.438   $	6,000    $	5,314   $	2,017   $	7,331	$	7,500

Reserves:

Total Administrative Expenditures	I s  137,640	$	141,630	$	95,266    $	45,593	$	140,859	$	147,130 1

Renewal & Replacement	$	33,545	$	30,899    $	25,361   $	11,000   $	36,361   $	22,758
Operating Reserves	$	$	$	$	$	$
Total Reserves	$	33,545	$	30,899	$	25,361    $	11,000	$	36,361	$	22,758
Total Revenues	$ 1,631,399	$ 1,784,917	$ 1,321,400   $  385,116	$ 1,706,516	$  1,789,917
Total Expenditures	$ 1,603,320	$ 1,785,795	$ 1,167,563    $  535,032	$ 1,702,595	$  1,782,635
Operating Income (Loss)	$	28,079	$	(878)   $     153,837    $ (149,916)   $	3,921	$	7,283
16	June 27, 2018

Fiscal Year 2019

CommunityVDievrealEoapsmt ent District ProposeGdoOlfpCeorautirsneg Budget

Actual

ABduodpgtetd	Actual	ProNjexcted	Total	Proposed

Thro

Projected	Budget

$

FY2017	FY�018	S/31/18	4 Months	@ 9/30/18	FY2019

NSpoenciOap_l Aersasetis1111smeRnetvse•nDueebstLSfExDerviecnedituresl:

$	567,205   $	5581,,030505   $	372,522337   $   186,11818   $	558,355   $	558,355

(59,493)

TInrtaenrsefsetrInIncome

$   (19501,,024009)  $	(178,478)  $   (118,985)  $	$

711 $

1,000

554

IPnrtienrceipsatlEExxppeennsese	$   (365,000)  $$

(380,000) $$

(253,333)

$$  (126,667)  $$

(38708,040708)  $$

(319751,,060308)

61,510		$	

89,588	$	$	

Total Non Operating Revenues/(Expendltures) ! $ Net Non Operating Income / (Loss)	I s

$	878

441	$	147	$	S88	$	(7,283)1
154,278	s ,149,769) $	4,509	$

17	June 27, 2018

Viera East
Community Development District
Recreational Operating Budget

Revenue :
Greens Fees
Estimated revenue for public paid rounds ofgolf.
Gift Card- Sales
Estimated amount of gift cards sold that can be used for discounted rounds of golf, merchandise or restaurant purchases. The full amount of the sale is recorded as revenue at the time ofpurchase.
Gift Card- Usage
Estimated usage of gift cards once purchased. Once the gift cards have been used at the District,	the	amount	used	is	recorded	against	the	revenue.
Season Advance/Trail Fees
Estimated revenue of customers who purchase memberships to the District golf course in advance for the year.
Associate Memberships
Estimated costs of all associate memberships sold. The associate membership costs $79 and lasts for one year. The membership gets the member a 20% discount on golf rounds and other discounts on range balls, apparel, and USGA handicap service.
Driving Range
Estimated revenue from the District's driving range.
Golf Lessons
Estimated revenue from golfing lessons given at the golf course. The District leases the golf instruction program to the Mike Hogan Golf Academy.
Merchandise Sales
Estimated revenue ofclothing, equipment,. and supplies sold in the District's Pro Shop.
Restaurant
The District's restaurant is leased to Divots Grille, LLC per an agreement with the District and Divots Grille, LLC. The agreement states that Divots Grille, LLC will pay the District six (6%) of gross sales not excluding sales tax through the lease term ending on September 30, 2019.

lnescription
Rental Income
Other Restaurant Revenue
Total

18 

AAmnonunalt _  I
$	12,000
$	3,000
$	15,000

June 27 , 2018 

Viera East
Community Development District
Recreational Operating Budget

Special Assessments- Operations
The District will levy Non-Ad Valorem assessments in all the assessable property within the District to help fund all ofthe General Operating Expenditures for the fiscal year.
Miscellaneous Income
Estimated annual revenue for various miscellaneous charges billed and collected by the District.

enditures:

Other Contractual Services
Contractual Services include the following contracts:

Brighthouse (Cable & Internet)

!vendor

Crystal Hi h Rise, Inc

Great America Financial

Waste Management (Dumpster Removal) American Safety and FirstAide

Contingency

Slug A Bug (Termite Renewal) Total Annual Budget

AMmonotuhnlty

$	93

$	333580

AAmnonuunatl  I

$	325205
$$154,,050501

Telephone
Represents regular telephone lines, .credit card, and Internet access. A portion of expenses· related to the District are transferred to General Fund.

Postage

l
vendor
Greybar Financial Services Cricket
Contengincy
Total

Monthly Amount
$	289
$	104

Annual Amount
$	3,469
$	1,248
$	
$	5,500

Mailing payroll checks, checks for vendors, overnight deliveries and any other required correspondence that is directly related to the golf course. A portion of expenses related to the District are transferred to General Fund.
Printing& Binding
Printing of computerized checks, brochures, correspondence, promotional cards, stationary, rack cards, envelopes, etc. A portion of expenses related to the District are transferred to General Fund.

19	June 27, 2018

Utilities

Viera East
Community Development District
Recreational Operating Budget

The District has the following utility accounts related to the operations:

L
FCPityL of Cocoa

Account

1  79-	34

93137039-35-7081692

Mon	y

25

$Amou1n75t
$	115

Annu Amo2un,100t
$	1,380

Gty of Cocoa Contingency Total
Repairs & Maintenance

150351-141774

$	70

$	38480

Any miscellaneous repairs and maintenance, including electrical, plumbing, hardware, locksmiths, painting and HVAC. A portion of expenses related to the District are transferred to General Fund.
Advertising
Represents advertising for the golf course in the Yellow Pages, newspapers, periodicals, brochures and magazines, rack cards and  holders, and promotional  organizations. A portion of expenses related to the District are transferred to General Fund.
Bank Charges
Bank charges related to credit card usage, as well as account service charges for the operating checking account fund
Office Supplies
Any office supplies that may need to be purchased during the fiscal year,  i.e.,  paper, minute books, file folders, labels, paper clips, etc.
Operating Supplies
Represents various operating supplies purchased
Dues. Licenses & Subscriptions

City of Rockledge	Business License	$	200

The following represents the estimated cost for license, membership subscriptions and permit renewals for the fiscal year:

!vendor

Description	AmAnonuunatl

1'revard County	Business Tax License  $	82

Florida State GolfAssociation	Membership	$	150

535

US GolfAssociation	Membership	$	110

Cocoa Beach Regional Chapter	Membership	$

GCSAA	Gold Membership	$	435

Amazon Prime	Membership	$	132
TCoontatilngency	$$   2,580506

20	June 27 , 2018 

Viera East
Community Development District
Recreational Operating Budget

Training, Education & Employee Relations
Costs incurred in sending District personnel to any training seminars or having personnel trained on site for different aspects to more efficiently and effectively operate the golfcourse. Also, any expense incurred for staff meetings and help wanted ads.
Contractual Security
Security system costs for the maintenance and clubhouse alarm systems.
IT Services
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.
Restaurant Expenditures:
Utilities
Estimated costs for the basic utilities for the restaurant:

Vendor

Account

MAmonothunlyt

AAmnnounalt

FPL

03449-33189	$	615105

$	7,380

$$      500

Pest Control

City of Cocoa Contingency Total

150351-112664 $

$	1,800
9,680

The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

Equipment Lease

lvendor
Ecolab Pest Elimination Contingency
Total

MAmonothlunyt
$	146

AAmnnounalt  I
$	1,750
$	50
$	1,800

The expense related to leasing of a dishwasher in the restaurant

lvendor Ecolab Contingency Total

MAmonothlunyt
$	88

AAmnonunalt
$	1,054
$	46
$	1,100

21	June 27, 20 18

Viera East
Community Development District
Recreational Operating Budget
Golf Operations Expenditures:
Salaries & Wages
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of the District The proposed amountincludes a 3% cost of living increase for qualifying employees.
Administration Fee
The District's employees are leased from Paychex per an agreement between the District and Paychex. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.
FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.
Health Insurance
Full time District Employee's are eligible for the following health benefits.

!

Provider	Poliry Number  Insurance Description
United Healthcare	5916.37	Accidental Death, Denial, V,sion,
Life, and Long Term Disability
Health First	114619	Health
Colonial Life	E3682663	Life, Accident, Short Term Disability Combined	007394312	Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.
Unemployment
The District pays State and Federal unemployment for each employee based . upon current rate structures.
Golf Printing
Printing for materials needed for the course.
Utilities
Estimated cost of basic utilities for Golf operations:

Repairs

Vendor
FPtyL of Cocoa TCoontatilngency

03A44c9co-3u3n1t89 10570933581-1211206464

MAmonothu5n8lyt
$	910205

AAmnnounlt

$	1,180

,20

$   117,,10020
$  20,500

Any costs related to miscellaneous repairs and maintenance thatoccur during the fiscal year.

22	June 27, 2018 

Viera East
Community Development District
Recreational Operating Budget
Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

!	Monthly
vendor	Amount	

Ecolab Pest Elimination Contingency
Total

$	146	$	1,750
$	50
$	1,800

Supplies
Estimated costs of miscellaneous supplies that the District may need to purchase for golf operations.
Uniforms
The estimated costs of uniforms for pro shop personnel. Once hired, all employees get a District golf shirt to wear during work hours.
Training. Education & Employee Relations
The District will incur the cost of the Assistant Pro Program and any training deemed necessary for the Pro Shop staff or cart facility personnel, for example, cart mechanics training and any help wanted ads.
Fuel
Costs for gasoline for all golf carts from Glover Oil Company.
Cart Lease
The expense related to leasing of carts for golf course.

!vendor

AMmonothunlty

AAmnnounlt

TCFF Equipmentt FFiinance

$$    2,1242

$    252,,793039

97

MGPaSrlSinysBtuesminess Bank

$	9236

$    112,,823292

Cart Maintenance

YGaomlfaChaartLease

Contingency

Total

$	130

$	1,51640
$$   461,,500702

The expense related to any repairs and maintenance of the golf carts that are incurred during the year.
Driving Range Supplies
Any expenses incurred related to the drivingrange operation, for example range balls, tokens, buckets, bag·stands, clock rope and sand/water buckets.

23	June 27 , 20 18 

Viera East
Community Development District
Recreational Operating Budget
Merchandi e Sales Cost of Goods Sold
Represents cost of clothing, equipment, and supplies sold in the Pro Shop. Golf Course Maintenance:
Salaries & Wages
The District currently has 10 full-time and 4 part-time employee's to handle the golf course maintenance. The proposed amount includes a 3% cost ofliving increase for qualifying employees.

Administration Fee
The District's employees are leased from Paychex per an agreement between the District and Paychex. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.
FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance

!

Full time District Employee's are eligible for the following health benefits.
Provider	Policy Number Insurance Description
United Healthcare	591637	Accidental Death, Dental, Vision,
Llfe, and Long Tenn Disability
Health Fin;t	114619	Health
Colonial Life	E3682663	Llfe, Accident, Short Term Disability Combined	007394312	Accident and Disability
Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.
Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.
Drug Testing
Estimated .costs for drug testing upon hiring. When personnel are hired at the District, they must complete a drug test. The cost is $38 per screening.

24	June 27, 20 18 

Viera East
Community Development District
Recreational Operating Budget
Consulting Fees
The District is contracted with Thomas Trammell to give consulting advise on the golf course. Mr. Trammell goes to the District once a month to give the staff a detailed report on the golf course and suggests ways to improve it.

$	500

Telephone/Cell Phone

!

vendor

Thomas Trammell

AMmonotuhnlty

Ann l I

Amount

$ 6,000

Estimated costs for internet and phone services for maintenance staff.
Utilities Water
Estimated costs ofbasic utilities for the maintenance staff:

Fuel& Oil

Vendor

City of Cocoa

FPL
TCoontatilngency

83490-45156

Account

313093-70192

Monthly

Amount

$	1,750
$	350

Annual

Amount

$  21,000
$    4,200
$    1,000
$ 26,200

Costs related to fuel purchased for maintenance machinery that occur during the fiscal year.
Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

!vendor

Ecolab Pest Elimination Contingency
Total

Monthly Amount
$	118

Annual Amoun�

I

$	1,416
$	84
$	1,500

Irrigation/Drainage
Estimated irrigation and drainage maintenance expenditures that may occur during the fiscal year.
Sand/Topsoil
Cost related to sand and topsoil expenditures that may occur during the fiscal year. The District buys all supplies from Golf Specialties, Inc. Some supplies may include top-dress sand, divot sand, and shell rock for the golf course.
Flowers/Mulch
Estimated cost offlowers and mulch for the golf course and clubhouse.

25	June 27, 20 18

Viera East
Community Development District
Recreational Operating Budget

Chemicals/Fertilizer
Estimated costs of fertilizer, herbicide, insecticide, fungicide and other chemicals needed for the golfcourse.
Seed/Sod
Cost of seed and sod expenditures for the golf course that may occur during the fiscal year:
Trash Removal
Estimated costs for trash removal services to empty dumpster(s) once a month by Waste Management at the golfcourse:

!vendor

Monthly Amount

Annual Amount

Waste Management, Inc.	$	131	$	1,575

Contingencies

Contingency

Total

$	425
$   2,000

Funding of unanticipated costs.
First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year.
Office Supplies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.
Operating Supplies
Represents various operating supplies purchased
Training
Training seminars for golfcourse maintenance staff.
Janitorial Supplies
Costs ofjanitorial supplies that may occur duringthe fiscal year.
Soil & Water Testin
Costs for soil and water testing that may occur during the fiscal year.

26	June 27, 2018 

Viera East
Community Development District
Recreational Operating Budget

Uniforms
The District is in contract with Unifirst to supply uniforms for the Golf Course Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

!vendor

AMmonothunlty

AAmnonuunatl   I

UConnifitirnsgtency

$	839

$	10,046337

Total	$ 10,S00

Equipment Rental
Rental oflarger capital items required for Course Maintenance.

E ui ment Lease
The District currently has the following equipment leases for the golfcourse:

[vDeLnLdFoinrance LLC

AMmonothunlty

AAmnonuna�l  I

t

i

TCF Equipment Finance TCF Equipment Finance
TCF Equipment Finance

$	51,,0166
$	5,51 10
$	36752

$  612,,709132
$  661,,132942
$	47,,482780

Contingency

$	431

$	5,126184

Total	$160,000

Small Tools
Represents small tools purchased for golf course maintenance.
Administrative Expenditures:
Legal Fees
The District's attorney will be providing general legal services to the District that are directly related t_o operations of the golf course, i.e., reviewing contracts, agreements, resolutions, rule amendments, etc.
Arbitrage
The District will contract with an Independent certified public accounting firm to annually calculate the District's Arbitrage Rebate Liability on Special Assessments Revenue Bonds.

27	June 27 , 2018 

Viera East
Community Development District
Recreational Operating Budget

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c212 (b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District issued Special Revenue Assessment Refunding Bonds, Series 2012 bonds that are deposited with a Trustee at U.S Bank.
Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm.

Golf   Course   Administrative    Services Costof Administrative services provided for the CDD.

50% of Labor Position

IDescription

AAmnonunatl

Insurance

B10a%se of Maintenance Supeivisor
Total

$   7(57,,02080)
$  (5161;,248400)

EGIS Insurance and Risk Advisors provide the District's general liability, property, and crime insurance coverage. EGIS Insurance and Risk Advisors also provide a three year pollution policy.

loescription

AAmnonunatl

PGreonpeerartyl Liability
CProilmluetion Policy

$	2426,8138

$

$	419

$	31,,912127

Total

Property Taxes

ECqonutipinmgeenctyInsurance

$	6
$  75,000

This amount is an estimate of property taxes that will need to be paid throughout this fiscal year.

Reserves
Renewal & Replacement
The golf course transfers 2% of its monthly revenues to the Capital Reserve Fund to help fund for equipment replacement and other capital expenditures estimated for the fiscal year.

28	June 27 , 20 18

Date

Viera East
Community Development District
Recreation Fund Debt Service - Series 2012 Amortization Schedule

Bond Balance	Interest	Principal	Interest

FisTcaoltYalear

0151/01/17

4,404850,000

3.600%	-$365,000

$	92,655980..7050

$	556,248.75

0151//01//18
0151/01/19

43,,70080,000
3,7305,000

3.750%	$380,000

$

$

4.000%	$395,000	$

9825,,86518..75
8785,48 12..7505

$	558,477.50
$	559,231.25

0151/01//20

23,38095,,000

4.375%	$410,000

$	70,4212..50

$	558,625.00

0151//01/21
0151//01//22

2,849750,,000
2,402750,,000

4.625%	$425,000
5.000%	$445,000	$

760,2915.6530
650,6125.6003

$	556,128.13
$	556,540.63

0115//01//23

21,50525,000

5.000%	$470,000

$	3580,,86725..00

$	559,500.00

0151/01/24

1,50565,000

5.000%	$490,000	$

3286,,86725.00

$	555,500.00

05/01/26	545,000	5.000%	$545,000	$	13,625.00	$	5508,622505..00	
			$4,445,000	$	1,134,126.26	$	5;579,126.26	

0151/01//25

15,04655,0,00000	5.000%	$520,opo	$

2163,625.00

29	June 27, 2018

Viera East CDD
FY 2019 Budget Revisi�ns

the

GolfCourse
Changed Restaurant narrative to breakdown	funds coded to revenue.
b. Increased Janatorial Supplies in GC Maint to $1500 (700 addition) Decreased Equipment Rental Operations to $2500 (1500 reduction)
Decreased General Operating Supplies to $8500 (1000 reduction)
Increased Property Taxes to $7500 ($1500 addition)
Adjusted Maintenace Reserve- Transfer out to balance budget due to additions/reductions is other line items.
g. Increased Restaurant Revenue due to Rental agreement increase (6% total revenue)

Cap Reserve
Reduce $125K in 2019 to $100k
Add a $25k line for Maintenance Truck in 2019
General Fund:
Add $1k to Ines salary, then increased by 3% Decreased Admin postage to $1,500 ($1000 reduction)
Decreased Admin Printing & Binding to $2,500 ($2000 reduction)
Decreased Maint Fuel to $7,500 ($2500 reduction)
Decreased Maint Office Supplies to $750 (250 reduction) .
Decreased Maint Contingency to $5,000 ($1,000 reduction)
Decreased Maint Refuse to $8,000 ($1,000 reduction)
Increased Canal Maintenance to $14,000 for new services
Increased Maintenace Reserve- Transfer out to balance budget due to reductions is other line items.

SECTION VI

SECTION A

Fund
General Fund

Viera East

Check Register Summary

Community Development Districy

May 17, 2018 through June 18, 2018
Date	Check #'s

5/23/18	3358-3361	$

Amount

1,992.89

56//361//1188

3368-336771	$

49,5 4171..6996

$

6/14/18	3372-3377	$	122,922.86

Capital Reserve

Sub-Total	$	183,575.40 

Sub-Total	$	

GolfCourse	5/23/18	25693-25716	$

28,446.10

56//361//1188

257367-2575395	$

2121,,504072..7089

$

6/14/18	25760-25 774	$	17,674.26
Sub-Total	$	79,670.23 
!Total	$	263,245.63 I

A*P*30 0R	YEA*R* *-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18 

PAGE	1

* CHECK DATES 05/17/2018 - 06/18/2018 

VIERA EAST-GENERAL FUND BANK A VIERA EAST-GF

5/17/18 00164 	5/04 /18   3S3U1 P8 P9 L1 IES 201805   340-53800-46000  	V
-  - - - -  -  -  -  -  -  -  - - - -  - - -FO-RESTRY  RESOURCES,   INC .	526 . 69- 	
5/23/18 00164 	5/04/18   3 S3U1 P8 P9 L1 IES20 1805   340-53800-46000 	V	526 . 69- 	

CHECK  VEND#	• • • . . INVOICE • . • . •  . . . EXPENSED TO . . .		VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

-  - - -  -  -  -  -  -  -  -  - -  -  -  -  - -FO-RESTRY  RESOURCES,   INC .

STATUS

*

AMOUNT

141 . 14

AM. . O• U. CNHTECK . . . • • 52 6. 69-000004 

#

526 . 69-003356 

5/23 /18 00034 

5/23/18 00202 

5/23/18 00111 

5/23/18 00010 

5/30/18 00177 

5/30/18 00043 

5/15/18   0U5T1 5IL2 I0T1 I8ES201 805   340-538 00-4 7300 
-  -  - - - -  -  - - - - - -  -  -  -  -  -CI-TY  OF  COCOA 5/ 15/18   5F2 7IN7A0 N2 C6E  S2E0R1 V8 0IC5E3S40-53800-47400 
- -  -  -  -  - -  -  -  -  - - - -  -  -  -  -T-IIA  BANK ,   INC 5/04 /18   3 S3U1P8P9L1 IES 201805   340-53800-46000 
- -  -  -  -  - - -  -  -  -  - -  -  -  -  -  -FO-RESTRY  SUPPLIERS ,   INC .
4/ 30/18 19998	201 805 330-53800-4 7100 

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

2018 MONITORING	KEVIN L ERWIN CONSULTING
5/31/18   0M5 I3L1E2A0G1E8  R2 E0 I1M8B0U5RS3E1M0E-N5T1300-51000 
-  -  -  -  -  - - - - -  -  - -  -  -  - - -IN-ES  CAMPOS
5/30/18   0M5A2 I0N1T8ENAN2C0E1 8R0E5SE3R4V0E- 5M8A1Y00-10300 

*	2,2 98.4 4

*	526 .6 9

*	80 . 00

*	56 .25 

*	967 . 00

14 1. 14 003358 

2, 298 . 44 003359 

526 . 69 003360 

80 .0 0 003361 

56 .2 5 003362 

967 .00 003363 

UNIFORMS

-  -  -  -  -  -  -  -  -  -  -  -  -  -  - -  - - - - - -  -  -  -  -  -ST-AT-E-BO-AR-D-OF-

ADMINISTRATION
*

45 .4 6

5/30/18 00188 

5/30/18 00017 

5/01/18 9 1 2 1 0 8 2 6 201 805 340-53800-54100 

UNIFORMS

5/08/18 9 1 2 10838 201805 340-53 800-54100 
5/15/18 912 10849 201 805 340-53800-54 100 
5/22 /18   9U1N2I1F0O8R6M1 S 201805   340-53800-54 100 
5/29/18   9U1 N2 I1F0O8R7M2 S2018 05   340-53800-54 100 
UNIFORMS	UNIFIRST CORPORATION 5/11/ 18   0D5U1E1 2T0 O18GO2L0F1 8C0O5UR3S0E0-2070 0-10000 
VIER --VIERA EAST-- HSMITH

*	45 .4 6
*	45 .4 6
*	45 .46 
*	45 .46 
*	3,035 .9 1

227 .3 0 003364

A*P* 3 00R	YEA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18 

PAGE	2

#

CHECK DATES 05/17/2018 - 06/18/2018 

BVAIENRAK  AEVAISETR-AGENEEARSATL-GF  ND

CHDAECTKE

VEND#

. • . • INVOICE . • • • •  . • • EXPENSED TO • • .	VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB SUBCLASS
5/30/18 052018	20 1805 300-20700-10000 
5/30/18  0A5P2 041 /826 / 21 08 1805  300-20700-10000 

AP 5 / 10/18 

5/30/18  0A5P2 051 8/3/ 1 28 018 05  300-20700-10000 

5/30/18 0 5 2 0 1 8 

5/30/18  0A5P2 051 8/17 / 1 8

2 0 1805 300-20700-10000 
5/30/18  0A5P2 0 51 8/24 /21 801 805  300-207 00- 10000 

STATUS
*
*
*
*
*
*

AMOUNT
141 . 09
391 . 99
369 .98
423 . 68
4, 762 . 65

• • • • CHECK • . . . • AMOUNT

PAYROLL

5/30/18  0P5A2Y0R1 O8LL

25 0/ 21 /8 1085  300-20700-10000 

DUE  T O  GOLF  COURSE

25 0/ 1 50/518 300-20700-10000 

12, 942 . 67
*	13 , 034 . 82
*

5/30/18 00134 

5/30/18 00187 

5/30/18 0 5 3 0 2 0 1 8 2 0 1805 300-20700-10000 

DUE  TO  DEBT  SERVICE

VIERA EAST COD - GOLF COURSE 5/11/18 0 5 1 1 2 0 18 201 805  3 0 0 -207 00-10100 
5/30/18 05302018 2018 05 300-20700-10100 

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

DUE TO DEBT SERVICE	VIERA EAST CDD - SERIES 2006 5/30/18 00050160 20 1805 340-53800-22000 

9. 04

*	12,6 64.4 0
*	37 .7 0

*	47 .48

35 ,1 11. 83 003365 

12 , 702 . 10 003366 

- - - -

ALTH  INSU-RANC-E-  -  -  -  -  -WO-RKSITE  SOLUTIONS

47 .4 8 003367 

6/06/18 00189 

6/06/18 00126 

-  - - -	-
6/04/18  1T0E1L6E1 P5H4ONE201806   340-538 00-4 1000 
-  -  -  - - -  -  -  - - - - -  - - - -  -BL-UELINE  TELECOM  GROUP ,  LLC 6/01/18  3M2A3NAGEMEN2T01F8E0E6 S 3J1U0N-E51 31 08 0-34000 
6/01/18  3 I2N3FORMAT 2IO0N1 8T0E6 CH3 1 J0U-N5E13 01 08 -35100 
6/01/18   3 D2 3ISSEMINA2 T0 I1O8N06AG3E1N0T- 5J1U3N0E0-31700 
6/01/18  3O2 F3 FICE  SU2 P0 P1 L8 0IE6S 310-51300-51000 

*	366 . 09

*	8, 126 .2 5
*	283 .3 3
*	83 . 33
*	20 .7 8
*

36 6.09 003368 

6/01/18  3P2O3STAGE
6/01/18  3C2O3 PIES

20 1806 31 0-51300-42000 
201806 310-51300-51000	*
GOVERNMENTAL MANAGEMENT SERVICES VIER --VIERA EAST-- HSMITH

11. 75 
125 . 70

8,651 . 14 003369 

VBAIENRKAAEVAISETR-GAENEAERALST-GFFUND

#

A* P* 3* 0C0RHECK  DATES   05/17/2018   -   06/18/201Y8EA*R* -* TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	3

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

CHDAECTKE

VEND#	. . D. A. T• EINVOIINCEVO. I. C. E. .    . Y• R• MEXOPENDPSTEDATCCOT.#. . SUB	SUBCLASS  VENDOR  NAME	STATUS

AMOUNT

A. M. O. U. CNHTECK • • • . . 

6/06/18 00186 

5/31/18 18778	2018 06 340-53800-47900 

*	215. 00 

6/06/18 00195 

- - - -

HAUL AND DUMP	DANNY 'S RECYCLING & HAULING, INC

*	- - -  -  -  -  -  - - -  - -2 -15 -. 0-0   003370 

6/12/18 00076 

6/12/18 00040 

5/24/18   4 P8 E8S3T4 4C1ONT2R0 O1 L806   320-53800-3 4100 

TIRE  SERVICES

-  -  -  -  -  -  -  -  -  - -  - - - -  -  -  -EC-OLAB  PEST  ELIMINATION  DIV 5/24/18 1 1 - 13031 2 0 1 806 340-53800-46000 
BOULEVARD TIRE CENTER 5/03/18   3N3A0T2R8U2AL  A2 0RE1 A8 0S5MG3M3T0-53800-4 7200 
5/04/18   3A3W0C2 8M1ONTH2L0Y1 8 S0E5RV3 3IC0E-53800-47200 
5/21/18   3M3 O0N4T5H7LY  L2A0W1N8 0S5ER3 V3 0IC-E53800-47200 
5/25/18   3A3Q0U2A4T7IC  W2E0E1D8 0C5ON3T3R0 O-L5 3S8R0V0C-47200 

315 .4 6
-  -  -  -  -  - - -  -  - -  -3 -15 -.4 -6   003371 
*	337 . 67
-  -  -  -  -  - - -  - - - -3 -37 -. 6 -7   003372 
*	200. 00
*	664. 24
*	198 . 00
*	3, 295 .9 0
*

6/12/18 00199 

5/28/18   3A3Q0U2A4T2 IC  W2E0E1D80C5ON3T3R0 -OL5 3S8R0V0C-47200 

ECOR INDUSTRIES, INC .

-

- - -

6/11/18 67958	201806 340-53800-46000 

*	- - -

3,406 .7 6
- - - - -  - -	7,764 .90 003373 22 .25

6/12/18 00169 

- - - - -

OIL

6/01/18 W036330	201806 340-53800-46000 

-

A-ND-

SPARK  P-LU-G 	IS-LA-ND-ER-

G-OL-F-SU-PP-L-Y , -IN-C -.

- - - - - -

- - - - - - - - - - - -
*	184 .63

22 .2 5 003374 

6/12/18 00017 

- - - - -

REPAIRS

-

- - -

L  DUE 	RO-B-INS-ON- E-QU-IP-M-ENT-

C-O-. , -IN-C 	*

-  -  -  -  -  -  -  -  -  -  -  -1-84 -.6 3-
22 ,1 62 . 35

003375 

- -

ASSESSMENT  RECEIPT  DIST

6/11 /18 0 6 1 1 2 0 1 8 2 0 1 806 3 00 - 20700-10000 
VIERA EAST CDD - GOLF COURSE

*	-  -  -  - -  -  -  -  -  - 2-2 -, 1 -62 -.3 -5   003376 

6/12/18 00134 

6/11/18 0 6 1 1 2 0 1 8 2018 0 6 3 00 - 207 00- 10100 

ASSESSMENT  RECEIPT  DIST

VIERA EAST CDD - SERIES 2006 
TOTAL FOR BANK A TOTAL FOR REGISTER
VIER --VIERA EAST-- HSMITH

92 ,451 . 06

183,57 5.4 0
183, 575 .4 0

92 ,451 . 06 003377 

A* P* 3 00R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/ 18/18	PAGE	1

CHECK DATES 05/17/2018 - 06/18/2018 

VBAIENRKABEVAISETR-AGEOALFSTC-GOOULRFSE

CDHAECTEK    VEND#	. . D. A. T. EINVOIINCVEO. I. C• E. .    . Y. R. MEOXPENDPSTEDATCOCT.#. . SUB	SUBCLASS  VENDOR  NAME

STATUS

AMOUNT

A. M. O. U• CNHTECK • . #• • • 

	2/08/18   9M0E5N3S0 7S9H7 IR2T0S1 /8A0P2PA3R0E0L-14200-10000 
-  - -  - -  -  -  -  -  -  -  - -  - -  - -  -T-ITLEIST	V
- - -	888. 97- 
- - - - -  -  -	
5/18/18 01357 	5/10/18 05102018 201 805 350-57200-51300 	V	103 . 54- 	

6/04/18 00125 

1/23/18   9G0O5L2F6 0B1A0 LL2 S018 02   300-14200-10000 

V	5, 122. 47- 

- - - - - - - - - - -

-6 -, 0 -1 1-. 4 4---0 2 -5 4-30 

5/23 /18 01413 

- - - -

C-LU-BH-O-USE  DRIVE	VIERA  EAST  GOLF  COURSE  DISTRICT

- - -  -  - - - -  -  - - - 1 -03 -. 5 -4-025692 
*	80 . 75

5/23/18 01370 

4/27/18   9G0O5L7F8 5S7U8 PP2 L0 1IE8 S05   300-14200-10000 
-  -  -  -  -  -  -  - - -  -  - -  -  -  - -  -A-CUSHNET  COMPANY
5/07/18   8C3H3E9M9 3ICAL2S-0 1S8E0A5 CT3Y9L0-57200-47500 

-  - - - -  -  - - - -
*	300 . 00
*

80. 75 025693 

5/07/18   8C3H3E9M9 3ICAL2S-01S8E0A5 CT3Y0L0-15500-10000 

600. 00
900 . 00 025694 

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

BRONSONS TURF & HORTICULTURE

*	- - - - - - - - - - - - - - -

5/23/18 00024 

5/23 /18 01241 

5/18/18 051 8 2018 201805 390-57200-43000 

UTILITIES

UTILITIES

5/18/18 051 8 2018 201805 320-57200-43000 
5/18/18  05182018 201805 330-57200-43000 
5/18/18   0U5 T1 8IL2 I0T1 I8ES20 1805   350-57200-43000 
UTILITIES	CITY OF COCOA UTILITIES 5/24/18 05262018 201805 320-57200-46000 
WINDOW CLEAING MAY	CRYSTAL HI RISE , INC .

422 .59
*	167 . 53
*	167 . 54
*	167 .5 1
- - -  -  -  -  -  -  -  -  -  -9-25 -. 1 -7   025695 
*	250 . 00
-  -  -  -  - - - -  -  - - -2 -50 -. 0-0   025696 

5/23/18   01 335       5/11/18   1E6Q5 U8 8IP6M4E0NT2 0L1E8A0 5SE300-15500-10000 "5 /11 /18   1 F6 I6N0A9N8C1E5   S2E0R1 V8 0IC5ES390-57200-54600 5/11/18   1 E6Q5U8 I8P6M4E0NT20L1E8A0 S5E300-15500-10000 

DLL FINANCE

5/11/18   1F6I6N0A9N8C1E5   S2E0R1V8 0IC5ES39 0-572 00-54 600	LLC

*	5,1 67 . 72
*	5,1 67 . 72
V	5,1 67 . 72- 
V	5, 167 . 72- 
*	- - - - - - - - -  -

oo 025697 

5/23/18 01340 

5/11 /18 0 1 15940- 2 0 1 8 05 390-57200-51000 

GOLF  SUPPLIES

EASY PICKER GOLF PRODUCTS , INC . VIER --VIERA EAST-- HSMITH

297 .5 1

297 .51 025698 

VENDOR NAME

A* P* 3* 00R	YEA* R* *-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	2

CHECK DATES 05/17/2018 - 06/18/2018 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

CHECK  VEND#	• • • . . INVOICE . . . • . . . . EXPENSED TO . . . 
DATE	DATE	INVOICE	YRMO	DPT  ACCT#  SUB	SUBCLASS

STATUS

AMOUNT

A• M• O. U• CNHTECK . . #. . . 

5/23/18 00107 

5/23/18 00587 

5/18/18   3 S8C8O5R4ECARD2S018 05   320-57200-54000 
- -  -  - - -  -  -  - - -  - -  -  -  -  - -FL-ORIDA  STATE  GOLF  ASSOCIATION
5/04 /18   5D4 I4E8S7E8L	201805   390-57200-46110 

*	118. 00 

*

-  -  - - -  -  -  -  -  - - - 1 -1 8-. 00- 269 .2 7
*

025699 

5/04/18 544879	201805 39 0-57200-46110	1,30 1. 75

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

- - - -

O-IL/GAS	GLOVER  OIL  COMPANY   INC

*	-  -  - - - -  -  - - -  -1 -, 5-7 1-. 02-  025700 

5/23/18 00564 

5/14/18 43048	201805 390-57200-47300 

- - -

5/ 14/18   4T3O0P4D8RESS2IN0G18 05   300-15500-10000 

374 .21 
*	748 .42

5/23/18 01355 

TOPDRESSING
- - - - - - -

-  - -  -  - - - -GO-LF  SPECIALTIES ,   INC .

-  -  -  - - -  -  -  -  - - 1-, 1-22 -. 63-
*	699 .76

025701 

5/23/18 01127 

5/23/18 00044 

5/23/18 00871 

5/21/18   9 I3P2A6R  7  TE2C0H1N8O0L5OG3Y50-57200-46300 
- -  -  -  -  -  -  -  -  -  -  - - - - - -  -GP-S  TECHNOLOGIES ,   INC . 5/09/18   0A0 D1M0 0IN0 1P2RE2M0 1805   300-13 100-10000 
5/09/18   0G0 F1 0M0 A0 1IN2 T2P0R1E8M05   300-131 00-10000 
5/09/18   0G0C1 0M0 A0 1IN2 T2 P0R1E8M0 5IUM39 0-57 200-22000 
-  -  -  -  - - - - -  -  -  - -  -  -  -  -  -HE-ALTHFIRST  HEALTH  PLAN 5/23/18   1E0L5E0 C4 TRIC2 S0E1R8 V0 5ICE3S20-57200-46000 
- - - -  -  -  -  -  -  -  -  - -  -  -  -  -  -KI-RBY  ELECTRIC  COMPANY  INC
5/22/18 6366143	201805 390-57200-46000 

-  -  -  -  -  - -  -  -  - - -6 -99 -. 7 -6   025702 
*	715 .23 
*	2,658 . 50
*	5, 114. 58
-  -  -  -  -  -  -  -  -  -  -8 -,4 -8 8-. 3 -1   025703 
*	160 . 00
- -  -  -  -  -  -  -  -  - -  - 1 -60 -.0 -0   025704
*	422 . 94

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

- - - -

M-AT-ER-IALS	KIMBALL  MIDWEST

- - - - - - - - -  -
*	51 .9 0

422 . 94 025705 

5/23/18 00180 

5/23/18 00694 

5/22/18   9A7 U0T0O95SUPP2 L0 I1E8S05   390-57200-46000 
-  -  -  -  -  - - - -  - - - -  -  -  -  -  -NA-PA
5/10/18   5G7O7L0F42SUPP2L0 I1E8S05   390-57200-47 100 
5/14/18   5G7O7L2F12SUPP2 L0 I1E8S05   39 0-57200-46000 

AUTO PARTS

- - - - - - - - - -
*	388 .07
*	163 . 28

51.90 025706 

PRECISION SMALL ENGINE CO . , INC .
VIER --VIERA EAST-- HSMITH

551 .35 025707 

A*P* 3 00R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18 

PAGE	3

CHECK DATES 05/17/2018 - 06/18/2018 

BVAIENRKABEVAISETR-AGEOALFSTC-GOUOLRFSE

CHECK  VEND#	• • • • • INVOICE • . . • •  • . . EXPENSED TO . . .	VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB SUBCLASS

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

5/23/18 01363	5/22/18 4568 8	201805 3 9 0-57200-47100 

STATUS	AMOUNT
*	348 .00

• • • • CHECK . . . . . 

#

AMOUNT

- - - -

RR-IG-ATION  PAYMENT	RAINBIRD  INTERNATIONAL  SERVICES

- - - - - - - - - - -

348 . 00 025708 

VOID  CHECK

5/23/18  99999	5/23/18  VOID	2 0 1805  000-00000-00000 
****** INVALID VENDOR NUMBER* ***** 5/23/18 01324	5/16 /18 05162018 201805 320-57200-54000 

MICROSOFT

5/16/18  0AM5 1A6 2ZO0N18PR2I0M1E805  320-57200-51100 
5/16/18 05162018 201805 320-57200-41000 
PHONE
5/16/18 05162018 20 1805 320-57200-49000 
INTEREST CHARGE REG
5/16/18  0A5D1M6 I2N0 1. 8PR2O0F1 8. 0D5AY320-57200-51200 
5/16/18  0B5R1E6A2K0F1A8 ST201 805  320-57200-52600 
5/16/18  0B5R1E6A2K0F1A8S T20 1805  320-57200-52600 
5/16/18  0P5R1O6D2U0C1E8 /W2A0T1 E8R05  340-572 00-5 1100 
5/ 16/18  0E5D1U6C2A0 T1 I8ON20S1E8M0 5INAR39 0-57200-51200 

C	. 00

*

- - - - - - - - -
12 . 99
*	149. 99
*	104 .00 
*	41.2 8
*	118 .0 1
*	7 1 . 48 
*	26 . 05
*	91 .99 
*	120 . 00

. oo 025709 

5/ 16/18  0P5R1I6V2A0C1Y8  F2E0N1C8E05  39 0-57200-5 1100 

*	62 .99

GOLF  SUPPLIES

5/16/18 05162018 2 0 1 8 05 320-57200-51200 

INSURANCE

5/16/18 05162018 201805 320-57200-54000 
5/16/18 05162018 201 805 340-57200-51100 
CORDLESS  BLOWER
5/16/18  0T5R1A6 S2H0C1A8N20 1805  340-57 200-51100 
5/16/18  0 45 41 6G2A0 L1 L8 ON2 0T1R8A0 S5HC3A4N0-57 200-51100 
5/16/18  0F5L1A6G2 0C1 O8 IL2018 05  320-57200-42000 
5/16/18  0G5I1F6T2 0C1A8RD20 1805  320-572 00-5 1200 

REGIONS BANK

5/16/18   0A5T1U6O2 0P1A8RT2 S0/1L8A0B5OR300-13100-10000 
VIER --VIERA EAST-- HSMITH

*	533 .67
*	539 . 00
*	98 . 69
*	94 . 00
*	80 . 00
*	250 . 00 
*	75 . 00
*	95 5.2 9

3,424 . 43 025710 

A* P* 3* 00R	YEA*R* -*TO-DATEVAIECRCAOUENATSTP-AGYAOLBLFECOPRUERPSEAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	4

CHECK DATES 05/17/2018 - 06/18/2018 

BANK B VIERA EAST-GOLF

CHDAECTKE    VEND#	• . D. A. T. EINVOINCVEO• I• C• E• .   . Y. R. MEOXPENDPSETDATCCOT.#. . SUB	SUBCLASS  VENDOR  NAME

STATUS	AMOUNT

A. M. O• U• NCTHECK . • #• • . 

5/23/18 00603 

5/09/18 95033	20 1805 390-572 00-5 1200 
5/09/18  9M5 O0 W3 3ING  SU2 P0 P1 8L0IE5S 300-15500-10000 

*	368 . 70
*	1,474 . 80

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

-	MOWING SUPPLIES	ROCKLEDGE MOWER & SERVICE

*	- - - - - - - - - -

1, 843 .5 0 025711 

5/23 /18 01210 

5/23/18 00888 

5/23/18 01 165 

5/12/18  8O0F4F9 I8C9E43SU2 P0 P1 8L0IE5 S320-57200-5 1000 

RECLOSABLE BAG	ULINE

- - -  -  - - -  -  -  -  -  - -  -  - -  -  -ST-APLES  ADVANTAGE 5/11/18 974 93006 201 805 350-57200-51100 

- - - -

- - - - - - - - - - - - - - -
5/10/18  6P3R4E1M7 7IU9M6  G2 F0 1A8D0M5 IN300-1310 0-1 0000 
5/10/18 63417796 20 1805 300-13100-10000 

68 .43

*

- - - - - - - - - -

-

30. 19 

*

- - - - - - - - -
146 .57
*	287 .06

68.43 025712 

30 . 1 9  0257 13 

5/10/18  6 P3R4E1 M7 7IU9M6  G2 0C1M8 A0 5INT300-15500-10000 

PREMIUM OPS

5/10/18  6P3R4E1M7 7IU9M6  G2 0C1M8 A0 5INT300-1550 0- 10000 

*	37 . 00
*	394 .30

5/23/18 00117 

5/23/18 01335 

5/30/18 00782 

5/30/18 01413 

-  -  -  -  -  - - -  -  -  - - -  -  -  -  -  -UN-ITED  HEALTHCARE  INSURANCE  COMPANY 5/10/18  4T0U8R3F6 1S8U1PP2 L0 I1E8 S05  390-57200-46000 
5/17/18  4T0U8R3F7 3 S5U4 P2PL0 1IE8 S05  390-57200-46000 
-  - - - -  - -  - - - - - -  -  -  -  -  -WE-SCOTURF  INC . 5/11/18  1F6 I6N0A9N8C1E5  S2E0R1V8 0IC5ES390 -57200-54600 
- -  -  -  -  - -  -  - - -  - -  -  - - -  -DL-L  FINANCE  LLC 5/29/18  7L5 I5N4E5 NS/MA2 T0S1 805  340-57200-51100 
5/29/18  7L5 5IN4E5NS /MA2 T0S1 805  320-57 200-5 1100 
- - - - - - - - - - - - - - - - - -A-LINEN CONNECTION 5/21/18  9G0O5L9F3 6B5A4 LL2S0 1805  300-142 00- 10000 
5/22/18  9G0O5L9F4 5B5A6LL2 S01 805  300-14200-10000 
ACUSHNET COMPANY
VIER --VIERA EAST-- HSMITH

-  -  -  -  - -  -  -  - - -  -8-64 -. 9 -3   025714 
*	703 . 86
*	355 .7 0

*

-  -  -  - - -  -  - - - - 1 -, 0-59-.5 -6  025715 5, 167 .72

*

-  - -  -  - -  -  -  -  - -5-, 1 -67 -. 7 -2  025716 
25 .50
*	71. 94

*

- -  -  - - - -  - - -	97 . 44 025717 
847 . 15
*	24 3.86
1,091.01 025718 

A* P* 3* 00R	YEA*R* -* TO-DATEVAIECRCAOUENATSTP-AGYAOLBFLECOPRUREPSAEID/COMPUTER  CHECK  REGISTER	RUN	6/18/18 

PAGE	5

CHECK DATES 05/17/2018 - 06/18/2018 

BANK B VIERA EAST-GOLF

INVOICE

CHECK   VEND#	• • • • • INVOICE . • • •• . . • EXPENSED TO • • •	VENDOR NAME DATE		DATE	YRMO	DPT ACCT# SUB SUBCLASS

#

5/30/18 01222	5/24/18 05242018 201 805 300-14200-10000 

STATUS	AMOUNT
*	28 . 00

A. M. O• U. CNHTECK• • • • • 

- - - - - - - - - - - -· -

MERCHANDISE
-  -  -  - - -

- - - -  - - - -AL- ' S-

T-RO-PH-Y-SH-OP-  -  -  - - -  - - -  - - - -  -  -  -  -  - - -  -  - -  -
*

28 . 00 025719 

5/30/18   01430	5/30/18   0W5O3R0K2 0T1A8BL2 E01 805   320-57200-51000 

329 .00

- -  -  -  -  -  -  -  - - -  -  -  - -  -  -  - -  -  - -  -  -  -  - -B-&B-FU-RN-IT-UR-E-CO-NC-EP-TS 	3 -29 -. 0 0-
5/30/18   00987	6/01/18   2A1D7V7E8RTISE2M0E1N8T05   320-57200-48000	* 	465 . 00

025720 

- -  -  -  -  - - - -  -  - - - -  -  - - -  -  -  - -  -  -  -  - -BL-UE-WA-TE-R-CR-EA-TI-VE- G-RO-UP- -INC 	4 6-5 -.0 -0

025 721 

5/30/18   00065	5/27/18   0I7N1T3E3R1 N0 0ET2018 05   320-57200-34100	* 	149 . 96

- -  -  - - -  -  -  - - -  -  -  -  - -  -  -  -  - - - -  -  -  - -BR-IG-HT- H-OU-SE- N-ET-WO-RK-S-  -  -  -  -  - - -  -  -  - - -  -  -  - -  -  -  -  -

149 . 96 025722 

5/30/18 00024	6/13/18 06132018 201805 320-57200-43000	*	70 .53

-  - - - -  -  -  -  -  -  -  -  - U-T-ILITIES- - - - -  -  -  - - -CI-T-Y  O-F-CO-CO-A-U-TIL-IT-IE-S- - -  - - -  - -  -  - -  - -  - -  -  - - - -

70 .53 025723 

5/30/18 01132 

- -
5/22/18   36 82A6D6M3-IN201 805   300-13100-10000 

*	228 .3 3

5/22 /18   3G6F82663-   201805   300-13100-10000	* 	139 . 89 
5/22/18   3G6F8 2MA6 6 3IN-T201 805   300-15500-10000	* 	17 .3 7
5/22/18   3 G6C8 2O6P6E3R-AT2 I0O1N8 S05   300-15500- 10000	* 	333 . 68

- -  -  -  -  -  -  -  -  -  - - - G-C -MAINT- - - - -  -  -  -  -  -CO-LO-N-IAL- L-IF-E 	7-19 -.2 -7

025724 

5/30/18 00947 

- - 20 1805 39 0-57200-46500	*	256 .90

PEST CONTROL	ECOLAB PEST ELIMINATION	256. 90 025725 

5/24/18 4 8 83446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -*- - - - - - - - - - - - - - - -

5/30/18   01196	4/20/18   9A1 S3S3E8M5 B9 L0 Y2/F0U1E8L05LI3N5E0-57200-46300 
5/24/18   9 S1E4R2V2 I9C8E6  V2 E0 H1 I8C0L5E350-57200-46300 

38 . 08
*	170 . 00
208 . 08 025726 

- - - - -  -  -  -  - - - - -  -  - -  -  -  -  -  - -  -  - - - -E--Z--GO- A-

X-TR-ON-

C-OM-PA-NY- - - -  -  -  -  -  -* -  -  -  - - - -  -  - - -  - -  -  - -

5/30/18   01326	5/17/18   4G2O8L9F4 5R1O-TO2R01 805   390-57200-47100 
5/17/18 4289451- 201805 300-15500-10000 

342 .94
*	685 . 88

GOLF ROTOR	FIS OUTDOOR	1, 028 . 82 025727 
VIER  --VIERA  EAST--  HSMITH

A*P* *300R	YEA*R* *-TO-DATEVAIECRCAOUENATSTP-AYGAOLBFLECOPRUREPSEAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	6

CHECK DATES 05/17/2018 - 06/18/2018 

BANK B VIERA EAST-GOLF

CHECK  VEND#	• • . . • INVOICE . • • • •  • • • EXPENSED TO . . .		VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT  ACCT#  SUB	SUBCLASS

STATUS

AMOUNT

• • . • CHECK . . . . . 

#

AMOUNT

5/30/18   00587	5/18/18   5D4 I4E5S7E4L

20 1805 390-57200-46110 

*	755 .41 

5/30/18 00564 

5/18/18 544575	201805 39 0-57200-46110 

PREMIUM GAS	GLOVER OIL COMPANY INC

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/18/18 43128	201805 390-57200-47300 

*	1,4 06 . 34
-  -  - - -  -  -  -  -  -  -2 -, 1 -61 -. 7 -5   025728 
*	1,292 . 10

- -

- - - -

GOLF  SUPPLIES/SHIPPING

- -

- - - -

- - -

-

- -GO-LF  SPECIALTIES,   INC .

-  - - - -  -  - -  -  -  -1 -, 2 -92 -. 1 -0   025729 

5/30/18 01384 

5/30/18 00434 

5/30/18 00130 

5/21/18   8F3I9N3A9 N4 3CIAL2 0S1E8R0 V5 IC3E2S0-57200-41000 
-  -  -  -  -  -  - - - - - -  -  -  - - -GR-AYBAR  FINANCIAL  SERVICES 5/30/18   0M5A2 I0N1T8ENAN2C0E1 8R0E5 SE3R9V0E- 5M8A1Y00-10300 
-  -  - -  -  -  -  -  -  -  - - - -  -  -  -ST-ATE  BOARD  OF  ADMINISTRATION
5/30/18 12294456 201 805 340-572 00-51100 

*	289 . 05
-  -  - - -  -  -  - - -  -  -2-89 -. 05-
*	3,715.4 3
-  -  -  - -  -  -  - - -  -3 -, 7 -15 -. 43-
*	204. 75

025730 

025731 

-  -  - - S-UP-PL-IES 	SY-SCO

-  -  -  - - - - - - -  - -2 -04-. 7 5-

025732 

5/30/18 01366 

-
5/19/18 5522161

2 0 1 80 5 390 - 57200 -54600 

*	5, 11 5. 96

TORO  TURF  PACKAGE  PAYMENT 5/20/18 5522162	20 1805 39 0-57200-54600 
5/23 /18   5K5U2B4O7T5A9 /SP2R0E1A8 D0E5R3P5A0Y-M5E7N2T0 0-46100 
5/24 /18   5G5O2L5F9 4C2AR2 P0A1Y8ME05NT39 0-57200-54600 

*	372. 48 
*	2, 144 . 4 5
*	65 2. 34

- - - -	-	-

WORKMAN/SWEEP   PAYMENT
-	-  -  - - -	-  - -

-  -  -T-CF  EQUIPMENT  FINANCE

- -  -  -  -  -  -  -  -  -  -8 -, 2 -85 -.2 3-
*	12 8.41 

025733 

5/30/18 00807 

5/30/18 01206 

5/01/18   9U1N2 I1F0O8R2M6   201805   39 0-57200-54100 
5/08/18   9U1 N2 I1F0O8R3M8S20 1805   39 0-572 00-54 100 
5/15/18   9U1 2NI1F0O8R4M9 S20 1805   390-572 00-54 100 
5/22/18   9U1N2 I1 F0O8R6M1 S2018 05   390-572 00-54 100 
5/29/18   6U3N7 I7F4O9RMS 201 805   390-572 00-54 100 
-  -  -  -  -  - - - -  -  - - - -  -  - - -UN- IFIRST  CORPORATION 6/01/18 9037742- 201805 320-572 00-34 100 
WASTE SERVICES

*	12 8.4 1
*	128.4 1
*	128 .41 
*	128 .41 
-  -  -  - -  -  - - -  - - -6 -42 -. 0 -5   025734 
*	338 .1 1

VIER  --VIERA  EAST--  HSMITH

BANK B VIERA EAST-GOLF

A*P*3* 0 C0RHECK  DATES  05/17/2018  -  06/18/20 1Y8EA*R* -*TO-DATEVAIECRCAOUENATSTP-AGYAOLBLFECOPURREPSAE ID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	7

CDHAECTKE

VEND#	• . . • • INVOICE • • • • •  • • . EXPENSED TO . . .		VENDOR NAME DATE	INVOICE	YRMO   DPT ACCT# SUB	SUBCLASS
6/01/18 9038203- 201805 390-57200-47900 

STATUS
*

AMOUNT	A• M• O. U. CNHTECK • • #. . . 135 .31 

6/06/18 01413 

6/06/18 01396 

WASTE SERVICES	WASTE MANAGEMENT INC . OF FLORIDA 1/23/18  9G0 O5L2F60B1A0 L2L0S1 802  300-14200-10000 
2/08/18  9M0E5N3S0 7 S9H7 IR2T0S1 /8A0P2PA3R0E0L-14200-10000 
4/02/18  9C0U5S5T9O0M57AP2P0A1 R8 E0L6  300-14200-10000 
5/31/18  9C2A9L2L4A5W7A0Y2C0H1R8O0M6E 3T0R0 U-V1 4IS200-10000 
1/23 /18  9G0O5L2F6 0B1A0 L2L0S1806  300-14200-10000 
2/08/18  9M0 E5N3 S0 7 S9H7 IR2 T0 S1 /8A0P6PA3R0E0L-14200 -10000 
4/02/18  9C0U5S5T9O0M57AP2P0A1R8 E0L6  300-14200- 10000 
5/31/18  9C2A9L2L4A5W7A0Y2 C0H1R8O0M6E3T0R0 U-V1 4IS200-1 0000 
-  -  -  - - - - -  -  -  - - - - -  - -  -AC-USHNET  COMPANY
4/24/18  0W4O2M4E2N0S1 8AP2P0A1R8E0L6  300-14200-10000 

-  - - -  -  -  - -  -  -  - -4-73 -. 42-
*	5, 122 .4 7
*	888 .9 7
*	27 . 87
*	208 .74
V	5, 122 . 47- 
V	888 . 97- 
V	27. 87- 
V	208 . 74- 
- -  - - - - - - - -	. oo
*	515. 00

025735 

025736 

6/06/18 00086 

6/06/18 00101 

6/06/18 00920 

6/06/18 01372 

- - - - -  -  - -  -  -  -  - -  -  -  -  -  -AN-ETIK
5/15/18  7A0D3V6E9RTIS2IN0G1806  320-57200-48000 
-  - -  -  -  -  - - - - - - - -  -  -  -CO-COA  BEACH  REGIONAL  CHAMBER 5/24/18  9P4A1R9M7A8 8P9OL2O01806  340-572 00-54100 
- -  -  -  -  -  -  -  -  - - - -  - -  -  -  -CU-TTER  &  BUCK  INC 5/30/18  4 3SH3E2L5L  HA2SH01806  390-57200-47300 
5/30/18  4 3SH3E2L5L  HA2SH0 1806  300-15500-10000 

FINANCIAL  SERVICES

-  -  - - - -  -  -  -  -  - -  -  -  -  -  -GO-LF  SPECIALTIES  INC 5/28/18 227 2 337 6 2 0 18 0 6 320-57200-34100 

FINANCIAL  SERVICES

5/28/18 2272337 6 201 8 0 6 300-13100-10000 
GREAT AMERICA FINANCIAL SVCS VIER --VIERA EAST-- HSMITH

-  -  -  -  -  -  -  -  -  -  - -5-15 -. 0 -0  025737 
*	600 . 00
- - - -  -  -  - - -  -  -  -6-00 -. 0 -0  025738 
*	72 6.9 8
-  -  - - - -  -  - - -  -  - 7 -26 -. 9 -8  025739 
*	49 3. 75
*	493 .75
- - - -  -  -  -  -  -  -  - -9-87 -. 5 -0  025740 
*	93 . 12
*	93 . 12
186 . 24 025741 

VIERA EAST- GOLF COURSE

A*P* 3* 0C0RHECK  DATES   05/17/2018   -   06/18/20 1Y8EA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	8
BANK  B  VIERA  EAST-GOLF

6/06/18 01071 	6/01/18   3D2 4ISSEMINA2 T0 I1O8N06AG3E1N0T- 5J7U2N0E0-3 1700	*
-  - - - -  - - -  -  -  -  - - - -  - - -GO-VERNMENTAL  MANAGEMENT  SERVICES	
6/06/18 00159 	6/04/18   6G7L9A3S4 SES  A2 N0D1 8G0L6OV3E9S0-572 00-49800 	*	
6/06/18 00483 	-  -  - - -  -  - - -  -  - - -  -  -  -  -  -IS-LANDER  GOLF  SUPPLY,
5/25/18 05252018 201 806 390-572 00-4 7400 
5/25/18 0LANDSCAPE0 SUPPLIES
L5A2N5D2S0C1A8PE2   S1U8 P0 P6 L3IE9 S0-57200-47400 	INC .
*
*
*
*	

6/06/18 01350 	5/25/18   0 C5R2E5D2 I0T18   201806   390-57 200-47400 
-  -  -  -  - -  - -  -  -  -  - -  - - -  -  -LO-WE 'S 5/29/18   1G5O9L9 F2 7B8A0LL2 0MA1 8 C0 H6IN3E5 0P-A5Y7M2E0N0T-46100 	
*	
6/06/18 00127 	-  -  -  -  -  - - -  -  -  - - -  -  -  -  -  -MA-RLIN  BUSINESS  BANK
6/01/18   5G7O8L2F10SUPP2 L0 I1E8S06   390-57200-46000 
-  -  - - -  -  -  - - - -  - -  -  -  -  -  -PR-ECISION	*
*	
6/06/18 01 382 	5/30/18   1F3L6O2W9  METE2R01 806   390-57200-47500 	*	

CHDAECTEK    VEND#	. . D. A• T• EINVOIICNEVO• I• C• E• •    • Y• R. MEXOPENDPSTEDATCCOT. #. . SUB	SUBCLASS  VENDOR  NAME

5/25 /18   0L5AN2 5D2 S0C1A8 PE20S1U8P0P6 L3IE9 S0-57200-47400 

STATUS	AMOUNT
83 .3 3
-  -  - - - - - - - -
38 . 83
- - - - - - - - - -
346 .58
453 . 15

3. 54- 

724 . 17

A. M. O. U. CNHTECK • • #. • • 83 .33 025742 
38 . 83 025743 

6/04/18   5G7O8L3F17SUPP2 L0 I1E8S06   390-57200-46000 

-  -  -  -  -  - -  -  -  -  -1 -, 5 -20 -.3 -6   025744 
235 . 79
-  -  -  -  - -  -  - - -  -  -2 -35 -. 7 -9   025745 
102 . 82
173 .24

5/30/18 13629	201806 300-15500-10000 

-  -  -  -  - -  -  -  - - -  -2 -76 -. 06- 583 .00
*	1,749 .00

025746 

- - - -

FLOW METER
- - - - - - - -

-  -  -  - - -PR-O  PLUS  PRODUCTS ,   INC .

- - - - - - - - - -

2, 332 . 00 025747 

6/06/18 00130 

6/06/18 01366 

6/02/18   1 S2U2P9P5L1 I8E1S 201806   340-572 00-5 1100 
-  -  -  -  -  -  -  -  - - - - -  -  -  -  - -SY-SCO
5/29/18   5R5E3E2L8M9A2STE2R01P8A0Y6ME3N9T0-57200-54600 

*	51.7 1
- - - - - -  - - - -
*	1, 065 . 98

51. 71 025748 

6/06/18 01281 

- - - -  -  - - -  -  -  -  - - -  -  -  -  -TC-F  EQUIPMENT  FINANCE 6/01/18   0G6O0L1F2 0C1O8UR2 S0E1 8C0O6NS3U9L0 T-I5N7G200-22500 
THOMAS TRAMMELL
VIER --VIERA EAST-- HSMITH

- - - -  - - -  -  -  - -1-, 0-65 -. 9-8   025749 
*	500 .00
500 . 00 025750 

A* P* 3* 0 0R	YEA*R* -* TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	9

CHECK DATES 05/17/2018 - 06/18/2018 

BVAIENRKABEAVISETR-AGEOALFST-CGOOULRFSE

DATE

CHECK    VEND#	• • D. A. T• EINVOINCEVO• I• C• E• •   • Y• R• MEXOPENDPSTEDATCCOT. #. . SUB	SUBCLASS  VENDOR  NAME

STATUS	AMOUNT

A• M• O• U. CNHTECK . . #. . . 

6/06/18  01415	6/01/18  0M6 O0N1 T2 H0L1 Y8  M2 A0 I1L8I0N6G3F2E0E-57200-48000 

*	233 .50

6/06/18 01313 

6/06/18 01331 

-  -  -  -  -  -  - - - -  -  -  - -  -  - -  -TH-G  ENTERPRISES 6/04/18  0M6 0IL4E2A0G1E8  R2 E0I1M8B0U6RS3E2M0E-N5T7200-51200 
- -  -  -  -  - -  -  -  -  - - -  -  -  -  -  -TI-MOTHY  MELLOH
5/31/18  CCSP-O1N1S8O0R5H2SI0P18 06  320-57200-48000 

-  - - - - - - - - -

*

63 . 16 

*

- - - - - - - - - -
600 . 00

233 . 50 025751 

63 . 16 025752 

6/06/18 01397 

6/06/18 01413 

-  - - - - -  -  - - - - - - - - - -  -WS-BH  98 .5  BEACH  FM 5/29/18  6E3Q8U8I1P0MENT2 0P1A8Y0M6EN3T50-57200-4 6100 
5/29/18  6G3O9L1F79CAR2P0A1Y8M0E6NT350-57200-46 100 

GOLF  BALLS

-  -  -  -  - - -  -  -  -  -  - -  -  -  -  -  -YA-MAHA  MOTOR  FINANCE  CORP ,   USA 1/23/18 90526010 2 01802 300-14200-10000 

MENS  SHIRTS /APPAREL

2/08/18 90530797 2 0 1 8 0 2 300 -14200-10000 

CUSTOM  APPAREL

4/02/18 90559057 2 0 1 806 300-14200-10000 
ACUSHNET COMPANY

-  -  -  -  - - - -  - - - - 6-00-. 0 -0  025753 
*	130 .0 0
*	97 . 00
-  -  - -  -  -  -  - -  -  - -2 -27 -. 0-0  025754 
*	5,1 22 .47 
*	888 .97
*	27 . 87
*	-  - -  -  -  - - - - -	6, 039 .3 1 025755 

6/06/18 01222 

6/06/18 01333 

6/01/18 0 6 0 1 2 0 1 8 2 01806 300-14200-10000 

HOLE  I N  ONE  PLAQ

AL 'S TROPHY SHOP 6/01/18  0D5R3I1N2K0 1T8OK2E0N1 S805   320-572 00-48000 
6/01/18  0G5 I3F1T2 0C1A8RD2S01805  300-34700-00714 

*	- - -
*

23 . 00
-  - - - - - -	23 . 00 025756 314 . 00
543 .4 5
857 . 45 025757 

6/06/18 00030 

6/06/18 01355 

- - - -  - - -  -  -  -  -  - -  -  -  -  -  -DI-VOTS  GRILLE 5/22 /18  6P1O8S9T9A6G0E5  20 1806  320-57200-42000 
- - - - - - - - - - - - - - - - - -FE-DEX
6/01/18  7 I0P7A5R7  PRO2 0L1E8A0 S6E350- 572 00-4 6100 

- -  - - -  - - -  - -
*	57 .8 6
- - - - - - - - - -
*	936 .00

57 . 86 025758 

6/12/18 00782

- - - -  - - -  -  -  -  - - -  -  -  -  -  -GP-S  TECHNOLOGIES ,   INC . 6/12/18  7L6I9N8E3NS/MA2T0S1 806  340-57200-51100 
VIER --VIERA EAST-- HSMITH

-  - -  -  - -  -  -  -  - - -9 -36 -. 0-0  025759 
*	25 . 50

A*P* 3 00R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	10 

CHECK DATES 05/17/2018 - 06/18/2018 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

LINENS /MATS

CHDAECTEK    VEND#	• • D• A• T• EINVOINCEVO• I. C. E. •    • Y. R. MEXOPENDPSTEDATCCOT.#. . SUB	SUBCLASS  VENDOR  NAME 6/12/18  76983	2018 06 320-57200-51100 
A LINEN CONNECTION

STATUS
*

AMOUNT 71 .94

A• M• O• U• NCTHECK • • #• • • 
97.44 025760 

6/12/18 01388 

6/12/18 01340 

6/05/18  ARSU3 P4 P5 L7 2IE1 S201806   390-57200-54600 
-  -  - - -  - - - -  -  -  - -  -  -  - - -DE-X  IMAGING 6/05/18   0F1L1A7G1S3 3A-ND2 0M1A8 R0 K6 ER3S9 0-57200-51100 
6/05/18 0117 133- 201806 300-15500-10000 
6/07/18   0F1L1A7G2 S4 5A-ND2 0M1A8R0K6ER3S90 -57200-51000 

*	154 . 00

*	201. 04
*	603. 10
*	225. 12

154 . 00 025761 

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

- - -

GOLF SUPPLIES	EASY PICKER GOLF PRODUCTS, INC .

-  - - -  -  -  -  -  -  - - 1-, 02-9 -. 26-  025762 

6/12/18 01417 

5/31/18  BS2OBCSIA4L19M2E0DI1A8 0E6LI3T2E0-57200-48000 

*	350 . 00
-  - - -  -  -  -  -  - - -  -3 -50 -. 0 -0   025763 

EZLINKS GOLF LLC

6/12/18 00587 

6/01/18 541539 

OIL

6/01/18 541540 
OIL

201 806 390-572 00-46 110 
201806 390-572 00-46110 
GLOVER OIL COMPANY INC

*	58 1. 76
*	1, 304 . 00
-  -  - -  -  -  -  - -  - -1 -, 8-8 5 -. 7 -6   025764 

6/12/18 00158 

6/12/18 00159 

6/05/18  CNINIT-R0O0G0E1N20 1806   390 -57200-47500 
6/05/18  CNINIT-R0O0G0E1N20 1806   300-15500-10000 
6/05/18  CNINIT-R0O0G0E1N2018 06   390-57200-47500 
6/05/18  CNINIT-R0O0G0E1N201806   300-15500-10000 
-  -  -  -  -  - -  -  -  -  -  - - -  -  -  -  -HO-WARD  FERTILIZER  CO ., INC . 6/06/18 67854	201806 390-57200-46000 
6/11/18   6G7 R9 5IT7  LAPP2 I0N1G8 0C6OM3P9O0U-N5D7 200-46000 

LANDSCAPE SUPPLIES

6/11/18   6L7A9N5D7 SCAPE2 0S1U8 P0 P6 L3IE9 S0-57200-46100 
6/11/18   6L7A9N5D7SCAPE2 0S1U8P0P6LI3E9S0-57200-49800 
6/11/18   6L7A9N5D7SCAPE2 0 S1U8 P0 P6 L3IE9 S0 -57200-47500 

*	380 . 25
*	1, 140 .7 5
*	1,494 . 14
*	7,4 70 .6 6
- -  -  - - - -  -  -  - -1 0-, 4 -85 -. 80-
*	87 .95
*	92 .54
*	29 . 90
*	76 . 36
*	49 . 95

025765 

ISLANDER GOLF SUPPLY, INC . VIER --VIERA EAST-- HSMITH

336 .70 025766 

A* P* *300R	YEA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	6/18/18	PAGE	11 

CHECK DATES 05/17/2018 - 06/18/2018 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

DATE

CHECK    VEND#	. . D. A• T. EINVOINCEVO. I• C• E• •   • Y• R• MEXOPEDNPSETDATCCOT. #. . SUB	SUBCLASS  VENDOR  NAME	STATUS

AMOUNT

A• M. O. U. CNHTECK . • #• • • 

6/12/18 00043 

6/12/18 01429 

6/12/18 01210 

1/29/18  1G4O0L5F2 1B2A8GS201 806  300-14200-10000 
-  - - -  -  - -  -  -  -  -  - - -  -  - - -P-ING  INC 6/12/18  9 S5U3 P6 P9 LIES201806  39 0-57200-47100 
-  -  -  -  -  - -  -  -  - -  - -  -  -  -  -  -TH-E  S.F.   TRAVIS  COMPANY
6/02/18  8 0SU5 P0 P1 4L9IE4 S20 1806  320-572 00-51000 

*	137 . 00
-  - - -  -  - -  -  - -  -  - 1-37 -. 0 -0  025767 
*	101 .80
-  -  - -  -  -  -  -  -  -  -  - 1-0 1 -. 8-0  025768 
*	84 . 70

6/12/18 01366 

6/12/18 00888 

STAPLES ADVANTAGE
6/07/18  5E5Q4U4 I0P3M3ENT2 0P1A8Y0M6 EN3T50-572 00-46100 
6/07/18 5544033	20 1806 39 0-57200-54600 
6/07/18  5E5Q4U4 I0P3M3ENT2 0P1A8Y0M6 EN3T90-57200-54600 
EQUIPMENT PAYMENT	TCF EQUIPMENT FINANCE 6/01/18  1 S2U6P3P5L7 Y22 SH2I0P1P8I0N6G340-57200- 51100 

- - - - - - - - -  -
*	242 .4 1
*	510 .3 5
*	430 . 63
- - - - - - - - - -
*	23 .2 7

84 .7 0 025769 

1,1 83 .39 025770 

6/12/18 01364 

-  -  - -  -  -  -  - - -  -  - -  -  -  -  -  -OL-INE
6/01/18  6L6O3G8O9  BALL20P1A8C0K6  300-14200-10000 

- - - - - - - - - - - -
*	25 1. 76

23 . 27 025771 

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

VOLVIK USA, INC .

-  -  -  -  -  -  -  -  - -  -  -2 5-1 -. 7 6-

025772 

6/12/18 01421 

6/12/18 00117 

5/31 /18  0H5E1A8-LTH7PL2A0N1806  300-13 100-10000 
5/31/18  0H5E1A8-LTH7PL2A0N18 06  300-13100-10000 

HEALTH  PLAN

5/31/18 051 8- R7 2 0 1806 39 0-57200-22000 
WAGEWORKS , INC .
6/05/18  4 D0R8 I4V0E1S0H4AF2T0 1A8 S0M6  K3 I9T0 -57200-46000 

*	8. 33
*	33.33 
*	58 .34
-  -  - - -  -  -  - - - -  - 1 -00 -. 0 -0  025773 
*	484.4 6

KIT

6/05/18  4 D0R8 I4V0E1S0H4AF2T0 1A8S0M6

3 0 0-15500-10000 
WESCOTURF INC .

*

TOTAL FOR BANK B TOTAL FOR REGISTER

968. 92

79, 670.23 
79 , 670 .2 3

1, 453 . 38 025774 

VIER  --VIERA  EAST-- HSMITH

SECTION 8

•	•	•	•	•	•	•	•	•	•	•

• • •

C·e : . ..,  . .e.'>

Viera East
Community Development
District

Unaudited Financial Reporting
May 31, 2018

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

TABLE OF CONTENTS
1 	Balance Sheet 2-4 ---------------G-en-era-l F-und-In-co-me-St-ate-me-nt

S _	C_a.._p_1·t_al_R_e_s_er_ve_I_n_co_m_e_St__a_te_m_e_n_t

6 _ 	_C_a_._p_it_al _R_es_e_rve_C_h_e_c_k R eg.._i_s_te_r

7 ----------------De-bt -Ser-vic-e In  co-me-St-ate-me-nt
8-11 ----------------G-olf-Cou-rs-e In-co-me-Sta-te-me-nt

12-13 

_M_o_n_t____.h by

M_o_n_th_-_G_e_n_e_ra_l_F_un__d

14-16 _ 	_Mon__th_b..y_M__on_t_h_- _G_ol_f_C_ou_r_s_e

17	_Mo_nt_h_b�y_Mon_t_h_- _P_ro_s_h

�oP�

18

19	__F

L_o_n__T_er_m_D_e_b_t _R�ep�o_r_t 2_0_1_8_T_ax_R_e_ce-ip�t_S_c_h_ed_u_l_e

Viera East

May 31, 2018

CommunCiotymbiDneedvBealloanpcme Sehneett District
Governmental Fund Ty@s

Assets

General

CapitalReserve

Debt Service

----

Gol£Cou�e{.RecrEl_ff_on

Totals (memorandum ont

Operating Account
Accounts Receivable Assessment Receivable

$432,768
---
---

$8,669
--
----

$423,777	$865,214
$4,853	$4,853
---	$0

Rent Receivable
Due From Golf Course 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

----
$124,842
----
$--5--

--

---
----

--------

---

--

----
----

-- -

$190,15--2--

	$1,322	
	$1,259,416	
Prepaid Expenses- Debt
Pr.epaid Expenses- Operations	---
$8,735	-------	---	$126,666
$85,425	$126,666
$94,159	
!Total Assets	$566,350	$393,400			

----

------

--

$12,821

----	$2,104	$5
$2,104	
	$80,617	$80,617	
--------
----	----
$1,180	$190,152
$1,180	

----

$77--7--
$13,151
$6,00--0--

$777
$124,842
$25,972
$6,000

Reserve - Series 2012
Bond Service 2006
Bond Service 2012 Improvements (Net of Depreciation)

Liabilities Accounts Payable Accrued Expenses
Deferred Revenue- Season Advance
Deferred Revenue- Special Assessments O&M
Deferred Revenue- Special Assessments Debt Deposit-Divots Grill
Due to General Fund
Accrued Interest Payable
Accrued Principal Payable Golf Cart Lease Payable Sales Tax Payable
Event Deposits

---

---

$7,76--5--
----
-
--------
--------
---

----

----
----

-

$198,821

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

$380,579
---

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

$5

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

$280,230	$280,230
----	$380,579
$1,322
$1,259,416

s2128s,s18

$3,444,089 1

$1,487	$9,251	
$567	$567	
$82,267	$82,267	
$9,386	$9,386
$154,967	$154,967
$8,000	$8,000
$124,842	$124,847

----

$7,436	$7,436
---	$0
$9,717	$9,717

----

($4,529)	($4,529)

Due to Golf Course Due to Debt Service
Due to Capital Reserve

$13,151

---

$11--9--

$6,00--0--
----

----
----

----
----

$19,151
$119

Fund Equity

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

Net Assets Fund Balances
Assigned - l'irst Quarter Assigned - Prepaid Expenses

----

--

---
---

$176,000
$8,735

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

----

--

---
----

----

----
----

----	$0
$4,080,000	$4,080,000
($20,623)	($20,623)
($225,134)	($225,134)

($1,942,864)	($1,942,864)
-------	$176,000
----	$8,735

Unassigned
Restricted for Debt Service
jTotal Llabllldes, Ftsnd �ul�;Other

$360,58--0--
$566,350

$192,82--1--
$198,821
Page 1

$393,395
$393,400

--
$2,285,518

$553,402

$3,444,089 1

Revenues

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending May 3 1, 2018
Adopted	Prorated Budget	Actual
Bud  et	5  31 18	5 31 18	Variance

$67

Maintenance Assessments	$808,157	$808,157	$767,429	($40,728) Golf Course Administrative Services		$56,280		$37,520		$37,520		$0
Interest Income	$100	$16	($51)
Total Revenues	 	$864,536	$845,743	$804,964	($40,778)!
Administrative Expenditures
Supervisors Fees	$30,195	$20,130	$19,525	$605
Engineering Fees	$5,000	$3,333	$1,575	$1,758
Attorney's Fees	$5,000	$3,333	$522	$2,811
Dissemination	$1,000	$667	$667	$0
Trustee Fees	$5,600	$3,733	$3,723	$10
Annual Audit	$6,500	$4,333	$4,446	($1 13)
Collection Agent	$2,500	$1,667	$1,667	($0)
Management Fees	$97,515	$65,010	$65,010	$0
Postage	$2,500	$1,667	$578	$1,089
Printing & Binding	$4,500	$3,000	$475	$2,525
Insurance- Liability	$7,293	$4,862	$4,517	$345

$257

Legal Advertising	$2,500	$1,667	$0	$1,667
Other Current Charges	$1,500	$1,000	$743

$175

Office Supplies	$3,000	$2,000	$1,053	$947
Dues & Licenses	$117	$117	$0
Information Technology			$3,400		$2,267		$2,267			$0 Total Administrative	 	$178,178	$118,785	$106,884		s11,902 I

Page 2

Operating Expenditures

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending May 31, 2018
Adopted	Prorated Budget	Actual
 	Bud  et	5 31 18	5 31 18	Variance

Salaries	$131,660	$87,773	$86,508	$1,266

Administrative Fee	$1,199	$799

($141)

FICA Expense	$10,072	$6,715	$6,467	$247
Employee Insurance	$7,667	$5,111	$4,974	$137
Workers Compensation	$2,581	$1,721	$1,834	($114)
Unemployment	$853	$569	$777	($208)
Other Contractual	$6,500	$4,333	$4,619	($286)

$333

Training	$500	$333	$0	$333

$333

Uniforms	$500	$0
Total Operating	$161,532 	$107,688	$106,120	s1,s6s I
Maintenance Expenditures

$60,000
$27,000	$40,000
$18,000	$0
$4,314	$40,000
$13,686	
$99,000
$15,000	$66,000
$10,000	$63,539
$0	$2,461
$10,000	
$9,000	$6,000	$970	$5,030	
$5,000	$3,333	$2,653	$681	
$4,000	$2,667	$45	$2,622	

Canal Maintenance	$11,000	$7,333	$4,764	$2,570
Lake Bank Restoration Environmental Services Water Management System Control Bums Contingencies
Fire Line Maintenance Basin Repair
Total Maintenance	$230,000	$153,3,33	$76,284	s,,,oso I

Page 3

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

Grounds Maintenance Expenditures

Adopted Bud et

Prorated Budget 5 31 18

Actual 5 31 18

Variance

Salarfes	$145,559	$97,039
Administrative Fees	$3,289	$2,193
FICA	$11,135	$7,423
Health Insurance	$24,205	$16,137
Workers Compensation	$2,853	$1,902
Unemployment	$2,132	$1,421
Telephone	$2,000	$1,333
Utilities	$7,700	$5,133
Property Appraiser	$1,990	$1,327
Insurance	$1,359	$906
Repairs	$14,000	$9,333
Fuel	$16,500	$11,000

$3,333

Park Maintenance	$3,000	$2,000
Sidewalk Maintenance	$5,000
Chemicals	$5,000	$3,333 
Contingencies	$6,000	$4,000
Refuse	$9,000	$6,000
Office Supplies	$1,000	$667
Uniforms	$3,000	$2,000
Rain Bird Pump System	$18,500	$12,333
Maintenance Reserve - Transfer Out	$11,604	$7,736
Total Grounds Maintenance	$294,826	$196,551

$95,644
$2,220
$6,871
$18,225
$2,023
$1,711
$3,428
$3,495
$1,986
$780
$9,414
$1,039
$1,868
$5,245
$1,009
$1,867
$3,536
$233
$1,639
$11,449
$7,736
$181,419

$1,395

$552

($27)
($2,089) ($121)
($290) ($2,094)

($659)

$1,638
$126 ($81)
$9,961
$132 ($1,912)
$2,324
$2,133
$2,464
$434
$361
$884
$0
$1s,131 I

Total Expenditures	 	$864,536	$576,357	$470,707	

s10s,6so I

Excess Revenue/(Expenditures)	$0
Beginning Fund Balance	$0
Ending Fund Balance	$0

Page 4

$334,257
$211,058
$545,315

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

Revenues

Interest Income

Adopted Bud et

$250

Prorated Budget 5 31 18

$167

Actual 5 31 18

$2,003

Variance

$1,837

Reserve Funding - Transfer In (General)	$11,604	$7,736
Reserve Funding - Transfer In (Golt)	$30,899	$20,599

$7,736
$24,542

$0
$3,942

Total Revenues	 	$42,753	$28,502	$34,281	

Expenditures

$125,000	$66,689	$66,689	$0	
$0	$0	$0	$0	

Capital Outlay Transfer Out

$s,119 1

Total Expenditures	 	$125,000	$66,689		$66,689

Excess Revenues/(Expenditures)	{$82,247)	 		{$32,408}

$0 I

Beginning Fund Balance	 	$785,491	$225,229	

Ending Fund Balance	$703,244	$192,821

Page s

Viera East CommunityCapDitael vReeselrvope Fmunednt District
CaFpoirtaPleOruiotdlayEnCdhiencgkMRaeygis3t1e,r2D0e1ta8 il
Check Date	Vendor	Detail Capital Outlay

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

FY2018

Total

Amount

$	66,689.00

Page 6

Revenues
Special Assessments Interest Income
Total Revenues
Ex enditures
Series 2006 lnterest-1 1/1 Interest-5/1 Principal-5/1

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending May 3 1, 2018

Adopted	Prorated Budget	Actual
 	Bud  et	5 31 18	5 31 18

$2,423,170	$2,423,170	$2,301,050
$100	$58	$1,867
$2,423,270	$2,423,228	$2,302,917

$291,669	$291,669	$291,669
$291,669	$291,669	$291,669

Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,440,211	$2,393,338	$2,393,338	so I	

$1,810,000	$1,810,000	$1,810,000

Variance

($122,120)
$1,809 ($120,311)1

$0
$0
$0

Excess Revenues/(Expenditures) Beginning Fund Balance
Ending Fund Balance

($16,941)	($90,420)
 	$466,966		$483,815
$450,026	$393,395

Page 7

Viera East
Community Development District
Golf Course/Recreation Fund - Operations Statell)ent ofRevenues & Expenditures For Period Ending May 31, 2018

Number of Rounds
Paid Rounds Member Rounds

Adopted Bud1tet

37,250
10,000

Current Month

II

Actuals	Budget

3,174	3,148
452	845

Variance  II

(393}

26

Year-to-Date
Actuals	Bu!!get	Variance

28,900	27,427	1,473
5,281	7,363	(2,082)

Comp Rounds Total  Memberships
Revenue per Round
Paid Rounds
Revenues
Greens Fees/Cart Fees Gift Cards - Sales
Gift Cards - Usage
Season Advance/Trail Fees Associate Memberships Driving Range
Golf Lessons Merchandise Sales Restaurant
Special Assessments - Operations Miscellaneous Income
Total Revenues	I
GolfCourse Expenditures
Other Contractual Services Telephone/Internet Postage
Printing & Binding Utilities
Repairs & Maintenance Advertising
Bank Charges Office Supplies
Operating Supplies
Dues, Licenses & Subscriptions Drug Testing - All Departments
Training, Education & Employee Relations Contractual Security
IT Services
Total GolfCourse Expenditures	I

6,000
60

$1,296,290
$25,000 ($25,000)
$210,000
$42,000
$72,000
$2,100
$115,000_
$10,000
$22,527
$15,000 s1,184,9111 I
$18,000
$9,30B
$450
$1,000
$5,000
$7,000
$45,000
$30,500
$1,500
$9,500
$2,000
$500
$2,500

$3,000	$0	$250	$250	$1,566	$1,999		
$140,zsel l	$12,092

Page B	$11,683	{$409111 	$100,208		is6,74-0JI	

$5,000

420	507
1
$28	$29

$798

$89,084	$90,740
$1,750
($1,113)	($1,750)
$13,255	$14,700
$5,648	$2,940

$175

$147

$5,279	$5,040
$11,045	$8,050
$1,194	$700
$1,877	$1,876
$590	$1,250
$127,833	$125,443

$944

$1,499

$37

$393	$775
$250
$0	$83
$417
$680	$583
$3,149	$3,749
$3,634	$2,541
$439	$125
$791
$920	$167
so	$42
$B29	$208
$120	$417

(87)
1  ($1)

($1,656) ($952)

($1,445)

$2,708
$239
$28
$2,995
$494

sz,390 1 1

$555
$382 ($213)
($24)
($97)
$600 ($1,094)
($314)
$497 ($753)
$42

$297

($621)

4,418	139
46	60	(14)

$34

$36	($2)

$9,356

$972,022	$986,477	($14,455)
$19,025	($9,669)
($14,637}	($19,025)	$4,388
$131,942	$159,810
$31,323	$31,962	($640)
$57,019	$54,792	$2,227
$1,400	$1,598	($198)
$87,818	$87,515	$303
$17,249	$7,610	$9,639
$15;018	$15,012	$6
$12,890	$9,996	$2,894
$1,321,4-00	$1,354,772	(S33,372}1

$7,451	$11,995	$4,545
$3,221	$6,203	$2,982
$1,438	$300	($1,138)
$2,324	$666	($1,658)
$3,410	$3,332	($78)
$5,986	$4,665	($1,321}
$34,054	$29,988	($4,066)
$23,986	$20,325	($3,661)
$2,066	$1,000	($1,067)
$2,212	$6,331	$4,118
$5,885	$1,333	($4,552)
$333	($23)
$4,304	$1,666	($2,638)
$1,951	$3,332	$1,381

Viera East
GolCfoCmoumrsuen/iRtyecDreeavteiolnopFmunednt- DOpisetrraictitons Statement ofRevenues & Expenditures For Period Ending May 31, 2018

;oo II

Adop Bud et

Current Month
Actuals	Budget

Variance 11

Year-to-Date
Actuals	Budget	Variance

Restaurant Expenditures
Utilltles Pest Control
Equipment Lease
Total RestaurantExpenditures	I
GolfOperation Expenditures
Salaries Administrative Fee FICA Expense Health Insurance
Workers Compensation Unemployment
GolfPrinting

$9,000
$1,800
$1,100
$11,9001 1

$222,204
$12,858
$17,253
$4$,446201
$9,322
$500

$761

$753

$93

$0	$152
$91
$1,006

$15,824	$18,516
$1,255	$1,071
$1,211	$1,438
$13	$38
$376	$368
$815	$777
$0	$42

$7
$152
$2
$162 II
$2,692 ($183)
$227

$42

$25 ($38)
($149)

$6,238	$6,627	$389
$128	$1,325	$1,197
$633	$810	$177
$6,999	$8,762	st,763 I

$133,633	$148,130	$14,497
$10,383	$8,572	($1,811)

$279

$10,234	$11,502	$1,268
$307	$28
$2,833	$2,947	$114
$5,670	$6,214
$0	$333	$333

Utilities
Repairs

$20,500
$250

$1,857	$1,708
$0	$21

$21
$150

$14,044	$13,667
$0	$167

$167

Pest Control
Supplles Uniforms
Training, Education & Employee Relations

$1,800
$3,000
$1,500
$2,000

$0	$150
$651	$250
$0	$125
$0	$167

($401)
$125
$167

$128	$1,200	$1,072
$6,358	$2,000	($4,358)
$207	$1,000	$793

$333

$0	$1,333	$1,333

Fuel

$500	$0

$42	$0

$333

Cart Lease
Cart Maintenance Driving Range
Total GolfOperation Expenditures	I
Merchandise Sales
Cost ofGoods Sold

$42,636
$4,000
$10,000
$3S3,2041 1

$77,000

$3,786	$3,553
$1,752	$333
$421	$833
$27,959	$29,433

$11,165	$6,417

($233) ($1,419)

$413

$1,474 )I 

($4,749)

$30,941	$28,424	($2,517)
$5,496	$2,667	($2,829)
$6,042	$6,667	$625
$226,248	$235,462	$9,214 I

($12,091)1

$63,425	$51,333	($12,091)

Total Merchandise Sales	I

$77,000I !         S11,16S	$6,417	(S4,749}1 !	S63,42S	$S1,333·	

Page  9

VieraEast
GolCfoCmoumrsuen/iRteycDreeavtieolonpFmunednt- DOipsetrraictitons Statement of Revenues & Expenditures For Period Ending May 31, 2018

GolfCourse Maintenance
Salaries
Administrative Fees
FICA Expense Employee Insurance
Workers Compensation" Unemployment
Drug Testing Consulting Fees
Telephone/Internet Utilities/Water
Repairs Fuel & Oil
Pest Control Irrigation/Drainage
Sand and Topsoil Flower/Mulch
Fertilizer

Adop   d

;	II

Bud  t

$417,502
$8,698
$32,727
$58,955
$8,384
$6,617
$420
$6,000
$2,500
$25,700
$42,000
$35,000
$1,500
$34,000
$17,500
$7,000
$120,000

Actuals

$729

$31,154
$2,230
$2,878
$743
$456
$0
$0
$0
$2,028
$2,630
$7,664
$257
$3,464
$2,288
$719
$6,701

Current Month Budget

$34,792
$725
$2,727-
$4,913
$699
$551
$35
$500
$208
$2,142
$3,500
$2,917
$125
$2,833
$1,458
$583
$10,000

Variance  11
$3,638
$497

($45)

$2,035

$35
$500
$208
$114
$870 ($4,748)
($132)
($631)
($829)

$3,299

($135)

Actuals	Year-to-Date	Variance

Budget

$253,952	$278,335	$24,382
$5,972	$5,799	($173)
$18,639	$21,818	$3,179
$25,837	$39,303	$13,466
$5,366	$5,589	$223
$5,825	$4,411	($1,413)
. $0	$280	$280
$4,000	$4,000	$0
$0	$1,667	$1,667
$17,018	$17,133	$115
$29,926	$28,000	($1,926)
$33,202	$23,333	($9,869)
$2,319	$1,000	($1,319)
$13,689	$22,667	$8,978
$12,794	$11,667	($1,127)
$3,127	$4,667	$1,540

$9,333

$80,857	$80,000	($857)

Seed/Sod

$14,000

$2,292

$1,167

($1,125)

$11,213

($1,880)

Trash Removal
Contingency First Aid

$2,000
$6,000
$600

$135
$818
$0

$167
$500
$50

($318)
$50

·s1.002	$1,333	$251
$11,491	$4,000	($7,491)
$637	$400	($237)

Office Supplies

$500

$298

$42

($256)

$1,068

($735)

Operating Supplies Training
Janitorial Supplies
Soll & Water Testing Uniforms
Equipment Rental Equipment Lease Small Tools
Total Golf Course Maintenance	I

$18,000
$500
$800
$1,000
$10,500
$4,000
$148,000
$500
s1.03o,9o3ll

$774

$489

$0
$0
$642
$0
$13,469
$0
$82,858

Page 10

$1,500
$42
$67

$875

$83
$333
$12,333
$42
$85,909

$726

($447)
$67

$83

$333

$233
($1,136)
$42 s3,os1 11 

$11,220	$12,000	$780
$1,780	$333	($1,446)
$1,294	ss·33	($761)
$667	($321)
$4,832	$7,000	$2,168
$2,667	$2,023
$91,286	$98,667	$7,380
$0	$333	$333
$650,057	$687,269	s31.z1z I

Viera East .
GolCfoCmoumrsue/nRityecDreeavteiolonpFmunednt- ODpisetrraitctions Statement ofRevenues & Expenditures For Period Ending May 31, 2018

Administrative Expenditures
Legal Fees Arbitrage Dissemination Trustee Fees Annual Audit
Golf Course Administrative Services

Adopted Bud11et

II

$1,500
$600

$3,750

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

Current Month
Actuals	Budget

$50
$307

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

Variance  II
$125
$0
$0
$0

Insurance PropertyTaxes		$71,000
$6,000	$7,211	$5,917
$500	($1,294}	$47,876
$5,314	$47,333
$4,000	($543) ($1,314)	
Total Administrative Expenditures	I	$141,6301 1	$12,970	$11,803	{$1,168}1 1	$95,266	$94,420	[$846)1	
Renewal & Replacement		$30,899	$3,715	$2,575	($1,140}	$25,361	$20,599	($4,762)	

$0

Year-to-Date Actuals		Budget

Variance  

$0	$1,000	$1,000
$400	$400	$0
$667	$667	$0
$2,489	$2,500	$11
$1,000	$1,000	$0
$37,520	$37,520	$0

Operating Reserves

$0	$0

$0	$0	$0

Total Reserves	I
Total Revenues	I

$2,575 s1.184,911I I	$127,833	$125,443

[$1,140)11		$25,361		$20,599		[$4,762)1 s2,39o 1 1	$1,321,400	$1,354,772	[S33,372ll

$3,715

Operating Income (Loss)
Non Operoting Revenues/(Expendit:ures)	I	[$878JI I		[$23,381]	(S389)1 1	S1S3,837	$163,4S8	{$9,621il	
Special Assessments		$558,355	$46,530	$46,530		$372,237	$372,237	$0	

Total Expenditures	I $1,78S179Sj l	$1S1,603	$148,82S	cs2,11CJJI I	$11167,S63	$1,191,314	$23,7S11

Interest Income Transfer In
Interest Expense

$1,000

[$380,000)

$0 ($178,478}

$154	$83
$0

[$31,667}

($14,873}	($14,873)

($0}

$523	$667	($143}
$0	$0
($118,985)	($118,985)	($0)

($0)

Principal Expense	 	($253,333)	($253,333)	($Di

Total Non Operating  Revenues/(Expenditures)       I
Change In Net Assets	I
Beginning Net Assets	I
Ending Net Assets	I

$87B I I
sol ! soi l sol !

$144

($23,308)

[$23,626}
----	....
.....	----

Page 11

$71 1 1
cs31e1I I

I I

-------	II 

$SOS	[$144]
$154,278	$164,043	{$9,76S)I

[$2,097,142!

----	----	I
($1,942,864)

Revenues

ocrn�r	November	December

Viera EastGeneral Fund
Month to Month
Febrnac:	March	AJ!111	Max	1une	1u1x

Seetember	Total

S	$4,263	so	So	so	$767,429

Maintenance Assessments	$261	$171,080	S508,81l	$43,681	Sl2,868	S5,286	21.178	so
GolfCourse Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	. $4,690	$4,690	$0	$0	$0	so	$37,520

$3

Interest Income	$0	$0	so	$11	$2	$0
Total Revenues	I	!4,951	$17!!,770	Hl3,S01	�!!,;!BZ	1171ss9	12.226	12s,u,1
Administrative Expenditures

$0	$0	$0	$0	$0	$16
10	10	so	fO

$3,754

Engineering Fees	so

Supervisors Fees	$2,272	$3,293	$1,580	Sl,3S0	$2,503	$2,503	$2,272
$0	$1,125	$0	$0	$0	$450	$0	$0

$0	$0	$0	$19,525
$0	$0	$1,575

Attorney's Fee5	$0	$0	$0	$0	$0	$0	so	$522	so	$0	$0	$0	$522

$467

$467

$463

Dissemination	$83
Trustee Fees

$542

Annual Audit

$83	$83

$467

$467	$467
$542	$588	$542

SB3	S83
$575

so	so .	$0	so	$667

$0	$3,723

so	$0	$0
$0	$0	so	$4,446

Collection Agent	$208	$20B	$20B	$20B	$20B	$208	$208	$208	$0	$0	$0	$0	$1,667

Management Fees	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126	$8,126	$0

$0	$65,010

Postage	S33	$130

$56	$59

so	so

so	$578

Printing & Binding	$61	$68	$62	S54	$0	$72	S91	$67	so	so	$0	so

so

Insurance- Liability	$565
Legal Advertising	$0

$565	$565	$565	$565	$565	$565	$0	so	$0	$0	$4,517
$0	$0	$0	$0	$0	$0	$0	$0	so

OtherCurrentCharges	S74	$77	$85	$135	$0

$62	$266	$0	$0	so	$0

$77

Dues & Licenses

Office Supplies	$265	S250	$250	S20	$150	$20	$20

$0	$0	$0

Sl,053

lnf nnation Techno1ogy	$283	$283

S15	$15

$283

$15

$15	$0	so	$0	$0	$117

�	$283	$283

$283	$283	$283	$0	$0	$0	$0	$2,267

Total Admlnlstradve	I	112,994	!15�32	!12,409
Op,ra�ng lixpendltures

!12,997	$12,984	1:13,257	11s1040	!O	!O	1:0	so	!106,!!84 I

ASadlmariineisstration Fee

$11,475	$10,397	$11,213	$10,056	$11,219	$10,114	$11,524	$10,509

$0	$0	$0	$86,508

FICA Expense

$121	$117	$121	$109	$121	$117	$121	$113	$0	$0	$0	$0	$941

Health Insurance

$852	$771	$848	$750	$840	S756	$863	$787	$0	$0	$0

$6,467

$239

S580	$430

SS86	$839	S674

$461	$0	so	$0	so	$4,974

Workers Compensation

$217	$234	$209	$234	$211	$240	S252	$0	So	$0	$0	$1.834

Unemployment	$0	$0	$0	SS86	$70	$86	$0

so	so	$777

Other Contractual	$516	$516	$646	$176	$842	$B54	$854	$213	$0	$0	$0	$0	$4,619

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

$0	$0	$0	so

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

21061120 I

Total Operadng	I	$131783	!12�8	!:H,79♦	!12,473	!14 165

!14,3!!!	1:12,336	1:0	so	10 	10

Page 12

Maintenance Expenditures

October	November	December

Viera EastGeneral Fund Mootb to Month

Februa!J �	Aerll	Mal	1u11e	1u1i	Auest	�ember	Total

so

canal  Maintenance	$0	$0	$0	$4,764	$0	$0	$0	$0	$0	$0	$0	$0	S4,764
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	io

Environmental Services	so	$3,631	$0	$80	$80	$0

$80	$0	$0	$0	$0	$4,314

Water Management System	$7,565	$7,765	$8,675	$7,765	$0	$16,440	$7,565	$7,765	$0	$0	$0	$0	$6J,539

Control Burns	$0

$0	$0	$0	$0	so	$0

$0	$0	$0	so

Contingencies	$0	$0	so

$0	so	$0	so	so	so	so

$970

S<J7()

$45

Fire Line Maintenance	$0	so	$0	$0	$0	$8S8	$1,795	$0	$0	$0	$0	$0	$2,653

Basin Repair	$0	$0

$0	$0

$0	$0

$0	$0	$0	S4S

Tota.I Maintenance	I	$7,5 65	stl,396	$8,675	S13,578	SllO	$17,343	$9Jl02	SZ,845	so	so	$0	$0	$76,284 i
Grounds Mainunance Expenditures

Salaries	$12,485	$12,041	$12,460	$11,121	$12,413	$12,082	$11,838	$11,204	$0	$0	$0	$0	$95,644

FICA

Admt�lstratlve Fees	$286	$276	$286	$258	$286	$276	$286	$267	so	$0

$0	$2,220

Health Insurance

$897	$865	$899	$827	$900	$8S6

$3,877

$791	so	$0

$0	$6,871

Workers Compensation

$1.800	$1,395	$1,867
$260	$251

$2,834	$2,279	$2,313	$1,859	$0	$0
$231	$258	$251	$247	$267	$0

$0	$18,225
$0	$2,023

Unemployment	$20	$20	$20	$702

$359	($46)

$0	$0	$0

$1,711

$419

$3,495

·so

Telephone	$366	$366	$366	$86S	$366	$366	$366	$366	$0	$0	$0	$0

Utilities	$413	$401	$401

$466	$520	$474	$401	$0	$0	$0	$0

$98

Property Appraiser	$0	$0	$0	$0	$1,986	$0	$0	$0	$0	$0	$0	$0	$1,986

Insurance- Property

$98	$98	$98

$98	$0

$0	$780

Repairs	$867	$1,481	$S89	$231	$796	$190	$3,780	$1,482	$0	$0	$0	$9,414

Fuel	$0	$0

$136	so	$291	$0	$0	$0	$0	$0	$1,039

Parle Maintenance	$154	$712

$172	$156

$163	$164	$0

$0	$0	$1,868

Sidewalk Repair	$0

$3,265	so	$1,980	$0

$0	$0	so	$0	$0	$5,245

Chemicals	so	S202	$129	$S1	$627	$0	$0	$0

$0	$0	$1,009

Contingencies

$0	$350	$210

$744	$0	$0	so	$0	$0	$1,867

Refuse	$430	$645	$215	$645	$215	$430	$21S	so	$0	$0	$0

$199
$967

Office Supplies	$0	$0	$0	$15	$0	$218	$0	$0	$0	$0	$0	$0

Uniforms	$304	$1B2

$182	$182	$182	$227	$0	$0	$0	$0	$1,639

Rain Bird Pump System	$0	$3,104	$0	$0	$1,450	$2,298	$2,298	$2,298	so	$0

$0	$11,449

Maintenance Reserve- Transrer Out	$967	$967

$967	$967	$967	$967	$0	so	$0	$0	$7,736

Total Grounds Maintenance	I	$19.419	$23.004	$22.889	$21.510	$27,363
Tola.I Expenditures	I	$53,761	$62.080	$57.767	15!11533	$54,605

s25,.65	SZ0,634	so	$0	so	so	nau19 i
5621634	SSS,!!55	so	!!!	SD	SD	S47D17D7 I

Excess Revenue/(Expendltures)	I	iw,01 01     $113,690	!!55173!      ($11.151)    1137,045)	(Sli,i981    j$36,762J      l�,"0!1	so	so	$0	so

Page 13

Number of Rounds

October

November	December	1anuaa;

Viera East Golf Course
Month to Month

Febnta!l:	Mardi	Aerll	Maz	1une

Auest	September	Tota l

Paid Rounds

2,647

3,298	3,234	3,292

4,243	4,698	4,314	3,174	0	0	0	0	28,900

549

Member Rounds

429

694	637	948

786	638

0	0	0	0

Comp Rounds
Revenue per Round

405

688

678	719	557	420	0	0	0	0	4,557

Paid Rounds

$31

�

$34	S31

$38

$28	so	so	$0	$0

Greens Fees
Gift cards - Sales

S82,152
$188

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

$647

$1,019	$3,373

$160,783	$180,353	$140,871	$89,084	$0	$0	$0	$0	$972,022

$956

$17,357
$3,634

$785	$1,592	$798	$0	$0	so	$0	$9,356

Gift Cal'.ds - Usage

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

($2,093)	[$2,243)

($1,113)	$0	$0

$0	($14,637)

Season AdvancejTratl Fees
Associate Memberships

$16,716
$2,449

$18,058	$17,058	$17,424
$4,266	$3,239	$5,530

$16,684
$3,950

$15,390	$13,255	$0	$0	$0	$0	$131,942
$2,607	$5,648	$0	$0	$0	$0	$31,323

Driving Range

$3,816

$6,821	$6,875	$6,696

$9,622	$9,331	$5,279

$0	$0	o

$0	$57,019

Golf Lessons

$175

$175

$175

$0	s

$0	$1,400

Merchandise Sales

$7,249

$8,801	$12,754	$8,305

$12,684	$15,190	$11,790	Sll,045	$0o

$0	$0

$87,818

Restaurant

$737

$3,695	$2,421

$1,783	S3,539	$2,083	Sl,194	s

so	$0	so	$17,249

Special Assessments - Operations

$1,877

$1,877	$1,877

$1,877

$1,877	$1,877	$0	$0	$0	$0	$15,018

Miscellaneous Income

$1,817	$699	$3,028

$3,848

$1,745	$590	$0	$0

$12,890

Tota.J Revenues

GolfCourse Expenditures;
Other Contractual Services

I	St l S,468
$1,319

s1s01030	$156,441	$146,015

$681	$1,123	$543

$209,224	$230,618      $185.772	$127,833	$0	$0	so

$448

$781	$893	$1,167	$944	$0	$0

fl,:!211400 j

$0

Telephone/Internet

$393

$289

$393

$374	$433	$393	$0	$0	$0	so	$3,221

Postage
Printing & Binding

$0
$0	$81	$645

so	$107	$132	$250

$333

$597
$450

$440

$0	$0	$1,020	$0

$0	$0
$0	$0

$2,324

Utilities
Repairs & Maintenance Advertising          Bank Charges

$281
$405
$3,5B5
$1,222

$455	$457
$270	$546	$265
$1,156	$7,073

$254

$2,754	$2,720

$412
$1,291
$4,879	$4,569

$663

$3,173	$4,053

$0	$3,410

so

$680	$0	$0	$0
$3,149	$0	$0	$0	$0	$34,054

S4Z1	o

$3,634	$0	$0	$0	$0	$23,986

Office Supplies

$134	$0

$252	$439	$0	$0	$0	$0

Operating Supplies
Dues, Licenses & Subscriptions

$691
$161

$110	$22	$976

$144	•  $216	$294	$0
$920	s

·so	$0
$0	$0

$2,212

Drug Testing - All Departments

$89

$0	$110

$68

$0	$0	$0

$0	$0

Training. Education & Employee Relations
Contractual Security

$142
$120

$2,804	$0
$1,061	$170	$120

$163	$26	$340	$8Z9	$0	$0	$0	$0

$257

$120	$120	$120	$0	$0	so

IT Senrlces

$0	$139	$2S5	SZ90

$625

$0	$0

$0	$0	$1,566

Total Golf Course Expenditures

Restaurant Bxnenditum:

j	$9.046

$�808	$17,031	$9,170

$1�396	$161513	$16,1S1	$12,092	$0	$0

$0	S100=08 i

Utilities

$804

$773	$689	$891

$788	$801	$738	$753	$0	$0	$0	$0	$6,238

Pest Control

$0	$0	$0	$0

$0	$0	$1Z8

$0	$0	$0	$128

Equipment Lease

Total RestaurantExpenditures

$89
I	$893

$91

$91

$780

$1	$89	$91	$0	$0	$0	so	$633
$879	$892	$955	$844	$0	$0	$0	$0	s61999 I

Page 14

Go{(Operatlons·
Salaries

$17,326

Novem)!e	De_!_"ember	fanuary

$15,066	$15,446	$14,772

Viera East CoifCourse Month to Month
Febniary	March	April	May	June	luJy	August	September	Total

$17,893	$18,640	$18,667	$15,824	$0	$0	$0	$0

Administrative Fee FICA Expense

$1,233
Sl,325

$1,239	$1,307	$1,276

$46

$314

$1,153	$1,182	$1,130

$1,416	$1,309	$1,347	$1.255
$1,369	$1,437	Sl,428	$1,211	$0

$0	$0	$0

$0

$0
$0

$0

$133,633

$0

$10,383

Health Insurance

$86

($24)	$35

$46

$38

$0	$0	$0

$10,234

Workers Compensation

$361

S322	S308

$373

S389	S376	$0	So	so	so

$279

S391

Unemployment

$615

$425	S441	$889

$968	S525	$815

$0	$0

$2,833

Golf Printing

$0	so	$0	so

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

$5,670

$0

$0

Utilities

$1,504

$1,808	$1,686	$1,788

$1,793	$1,900	$1,708	$1,857

$0	$0	$0	$0

$0
$0

Repairs

$0	so

so	so	$0	$0	$0

so	so

$14,044

$0

Pest Control

$0	$0	$0	so

$128	so	$0	$0	$0	$0	so

Supplies

$191

$102	$599	$91

$1,930	$1,320	$1,475	$651

$0	$0

$128

$0
$0

Untfonns

$0	$0	$0	$0

$0	$207	$0	$0	$0	$0	$0	$0

$6,358

$0

Training. Educ.ation & Employee Relations

$0	$0

$0	$0

$0	$0	$0

$207

$0

l'llel

$0	$0

$0	$0

$0	$0	so	$0	so	so	$0

$0

Cart Lease

$3,550

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

$3,786	$3,786	$3,786	S3,786

$0	$0	so

Cart Maintenance

so	$986	$509

$730	$21	S563	$1,752	so	so	$0	so

$30,941

Driving Range

$632

$632	($233)	$3,409

$0	$0	$1,182	$421

$0	$0	$0

$5,496

$28,429

$6,042

Total GolfOperadon Expenditures

$0

Merchandise SalPS:

I	$26,823

$25,250	$26.206

$30,018	$31,236	$27,959	$0	$0	$0	$0	$226,248 1

Costof Goods Sold

$8,994

$3,136	Sl0,120	$1,854

$8,399	$11,041	$8,716	$11,165	$0

$0	$0	$63,425

Total Merchandise Sales

GoUCourse Maintenance:
Salaries

I	se1994
$33,113

$3,136

s101120

$!,854

$31,794	$30,646	$29,409

s11,0♦1	se,116	$11,165	so	$0	$0	$0

se,399

$0

$33,417	$31,312	$33,108	$31,154	$0	so	$0

$0

$0

$253,952.19

Administrative Fees FICA Expense Employee Insurance

$723
$2,479
$1,290

S721	$781	$704
$2,380	$2,303	$2,167

$660

$2,054	$2,808	$4,471

$2,462	$2,249	$2,370	$729	$0	$0	$0	so	$5,971.55

$743

$0

$957
$0

$3,544	$3,505	$5,286	$2,230	so	$0	$0	$0	$18,639.20

$2,878	so	$0	$0	$0	$25,837.34

Workers Compensation

$686

$636	$612

$692	$649	$688

$0	So

so	$5,366.04

$0

Unemployment

$191	$237	$1,803

$1,410

$596	$456	$0

$0	$0	$5,824.60

$0
$0

DrugTesting

$0

Consultlng Fees

$0

S500

$0
$500	$500	$500

so	$0	$0	$0	$0

$0

$0

$0
$0

$500	so	so	so

$0.00
$0	$4,000.00

$1,000	$500

Telephone/Internet

$0	$0	$0

$0	$0	$0	$0.00

$0
$0

Utllides/Water

$2,008

$2,025	$1,936	$1,997

$1,865	$2,925	$2,234	$2,028	$0	$0	$0	$0	$17,018.11

Repairs

$3,883

$3,416	$3,741	$2,102

$2,490	$5,249	$6,414	$2,630

$0	$0

$29,925.56

$0
$0

Fuel & OII

$0
$0

$0
$0

$247

$2,619	$3.492	$3,478

$4,360	$5,016	$1,876	$7,664	$0

$0	$0	$33,201.90

Pest Control

$247

. $550

$257	$257	S257	$0

$0	$2,319.01

Irrigation/Drainage

$1,174

$846	$889	$1,914

$1,199	$1,042	$3,161	$3,464

$0	$0

$13,688.62

Sand and Topsoil

$1,916	$1,466	$1,979

$1,901	$920	$1,775	$2,288

$0	$0	$0	$12,793.90

f1ower/Mulch

$114

$0	$1,260

$719	$719	So	$0	$0

$0

$315

Fertilizer

$5,303

$12,709	$11.544	Sll,081

$10,415	$11,445	Sll,659	$6,701	so

$3,126.69

$0

$0

$0
$0
$0
$0

$0

Seed/Sod

$406

$2,477	$2,477	$1,984

$1,579

so	S2,292

$0	$0	$0

$80,856.60

Trash Removal

$0

Contingency

$271
$585

$0

$90

$0

$1,137	$585	$2,968

$271	so	$271	$135

$0

$2,901	$1,678	$818	$818

so	$0	$0

$0
$0

$0	$0	$0

$11,213.25
$1,082.48

First Aid
Office Supplies Operadng Supplies

$78

$0

$815

$0
so	$0
$1,289	$811

$200

$526	$0	$269	so

$709

$2,131	$245	$0	$298	$0	so

$2,746	$1,708	$774	so

$0	$0

$0

$0

$0

$0

$0

$11,491.09
$636.65
$1,068.43

Training

$0	$360	$0	$112

$110

$0	$489	so

$0	So	$11,219.89

Janltotial Supplies

$1,173

$0	so	$122

$0	$0	so	$0	$0	$0

$0	$1,779.72

Soil & WaterTesting

$0	$494

$0	$0	$0	$0

$0	$0	$1,294.18

$553

Unlfunns

$561	$636	$642

$S14	$S14	$642	$0	$0	$0

$0	$987.46

$771

Equipment Rental

$0	$0	$152

$0	$0	$0	$0

$0	$4,831.98

$0

$0

Equipment Lease

$12.503

$10,662	$5,966	$8,785

$13,453	$13,315	$13,132	$13,469	$0	$0	$0

$0	$643.99

$0

$0

$72,285

Small Tools

$0	$0	$0	$0

$0	$0	$0	$0	$0

$0	$91,286.30

$0

$0

$0

$0.00

$0

$0

Total Coif Coone Maintenance

I	$73,922

$79,173

see1s74	$86,300	$88,134	$82i858

Page 15

so	$0	s6so.os, i

dlimlalitttatwt E�ndltures:

Viera EastGolf Course Month to Month

�·

October	November	December	Ja11ua!I	febnaa!l:	March

M•z	lune	1u1z	A!!jusl	sepmmlier	Total

Legal Pees	$0

$0	$0	$0	$0	$0

$0	$0	$0	$0	$0

$SO

Arbitrage
Dissemination	$83

$SO

$83

$SO

$50	$0

$0

$83	$83	$0	$0

$0	$0
$0

$400

$83

'Trustee Fees	$313	$313	$313	$313

$307	$307	$0	$so0	$0	$0

$667

$83

$83

Annual Audit	$125	$125	$125	$125	$125	$125	S12S	$125	$0

$0
$0

Insurance

GolfCourse Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690
i5,266	$S,266	$5,359	$4,S40	SS,307	$7,716	$7,211	$7,211

$0	$0

$0

$0	$0	'$0
$0	$0

$2,489
$1,000
$37,520

$504

SU1031

PropertyTaxes	SS04

$845	$S04

$504	$S04	$0	$0	$0	$0

$47,876
$5,314

Total Admlnlstradve Expenditures	I	S1 L031
�

Sl0,646	Slt1072	$13,481	S12,97D	SlZ,970	$0	SD

so	595,266 1

Renewal & Replacement	$1,490	$2,309	$3,001	$3,129	$2,920	$4,184	$4,612	$3,715

so	$0	$0	$25,361

$0

$4.184

$0

Operating Reserves	so	$0	$0	$0	$0

$156,441

Total Reserves	I	Sli!90	$2,309	$31001	53,129

$0

$3,715

$4,612

So

$0

$0
$0

!O	so	$0	!O	SZS,361 I

Total Revenues	I	su5146e	$150,030

$146,015	$209,224	$230,618	$185,772	$127i!!33	so	$0	$0	so	Sl,3Zl,400 I

S6B,188

Total £,cpendltures	j	$ '132,198	$128a10	S14!,486	$133,293	$155,569	$162,430      5162,775	$151�3	so	so	$0

S "l,1 67,S6J I

Operadng Income (Loss)	I	15161731)	$21,820	$14195S	$12,722	$S31656
Non 0}_erog�11, R�nues/fExnm.d.tm.m.l;

jS23,770J	$0	so	$0	so	$153,UJ? j

$0

$46

Spedal Assessments • Debt Service	$46,530	$46,530	$46,530	$46,530	$46,530	$46,S30	$46,530	$46,530	so	So

$372,237

$0

Interest Income	$62	$64

$48	$48

$58	$1S4	so	$0	$0	$0	$523

$0

Transfer In

$0	$0

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

Interest Expense	($14,873)	($14,873)	($14,873)	($14,873)

($14,873)	($14,873)	$0	$0	$0	$0	($118,985)

$0

Principal Expense	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)	($31,667)

$0	$0	$0	($253,333.36)

($14,873)

$38

Total Non Operadng Revenues/{Expendltures)	I	$St	$54	$36	· $38

$33	$48

$0	$0	so	so	S<MI I

NetNon Operadng Income / {Loss)	I	ISl6,679J	$21,874	S141991	$121760	$S3,693	$68.221	$231044	j$23,626j	$0	$0	$0	so	51 S4,278 1

Page 16

Viera East
Community Development District
Statement ofRePvreonSuheosp& Expenditures

Revenues

October November December

Februa!J:	March

Aerll	MaJ::

$11,790	$1 1,o45	june

$0	1u1i::	

$0	

$0	
$11,790	$11,045	$0		$0	$0	

$8,716-	$11,165			
$0	
$0	
$8,716	$11,165	$0		$0	$0	

Seetember	Total

Merchandise Sales	$7,249	$8,801	$12,754	. $8,305	$12,684	$15,190
Total Revenues	I	$7,249	$8,801	$12,754	$8,305	$12,684	$15,190
Expenditures
Cost of Goods Sold	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041
Total Expenditures	I	$8,994	$3,136	$10,120	$1,854	$8,399	$11,041

$0	$87,818
so 	$87,818 I

$0	$63,425

$0	$63,42s 1

Operating lncom.e (Loss)	I

$5,665	$2,634	$6,452	$4,285	$4,148	$3,074

so 	$0	$0	so	s24,394 I

Page 17 

Interest Rate: Maturity Date:

CommunityViDeervaeloEpamsetnt District Series 2006 Water Management Refunding Bonds

Long Term Debt Report

5.750%
5/1/2022

Reserve Fund Definition: Reserve Fund Requirement: Reserve Fund Balance (1):
Bonds outstanding - 9/30/2016 Less: May 1, 2017 Principal
Less: May 1, 2018 Principal
Current Bonds Outstanding

10% Max Annual Dept
$239,334
$239,334
$11,855,000 ($1,710,000)
($1,810,000)
$8 335 000

(o1n)thTheiDs ivsatrluiceti'ss bcoalvaenrceedsbhyeetht.e Debt Service Reserve Fund Surety Bond and is not a cash balance
Series 2012 Special Assessment Revenue Bonds

Interest Rate:
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement: Reserve Fund Balance:
Bonds outstanding - 9/30/2016 Less: May 1, 2017 Principal
Less: May 1, 2018 Principal Current Bonds Outstanding

2.5% to 5%
5/1/2026
50% Max Annual Dept
$279,239
$280,230
$4,445,000 ($365,000) ($380,000)
$3,700,000

Page 18 

Viera East
Community Development District

61,122341

'.

Special Assessment Receipts • FY2018

........

Date	I	Net	I..

Gen Fund	I.'.

Debt Svc 2006	I..

'

Rec Fund	I.	Total 	

i0/20717

261 ti $

i--s

188 �

.....................•••••..•••..¥•••••••••••..•••••••••••------J.•••••n••••••••--•..••8••0••.,.4..5••0•..T..i -"s"-$••••·•·•·•·•·•·•·•-.·.·.·.•••-••••• 	•..•••••l••••••••••••••--••••••3--05••7•••,•8••2••55•••vii ••$s••••-•-•·••..•2••,•3u07•2••90••,.•46•••95••15•••

12,958

s ····-·-·--·-··-·-· 38,852

113,654 ! $	745,889

1121/11091/1187·--·-·-·.ni $ 	327094,53945 !i $s

·--·-·-·--1130/18	T s	1,515 i $s

43,32591 i $s  ·-··- 	-·--·iisiT$f·-

31,166 i s	2041,53145

i $

24,935 j $

2/7/2018 (1) · ! $ ··

60,700 i

12,868 i -$ ·- -·--·

3185,,854839 !i $

· · · · · · · 93,7499f!j $ f ·-

6204,,790305

241,220

4/1112018 12r Tr··· 99,902.41 i s	21,118 1 sr ·

--·-·-·

1623,,656041 ,i s$

-- - - - - - 1:s:iif Ti "s - ----··  99,902

9,314 1·r$ ·--···
_ 231 i s

--·-·-·-·s/i37is···--·--rs·-·-·	181 :  s	4·,·2-4024-ri r·-·-·----··-·-·-··-	119 : s	·-·---·-·-·-i :>3629 1 s	··--·-·-·1--9-·,·91s2i4-
.................................r····..····---·............. f..._..............................T........................................i_..................................1. --···--··--·----··--····----·--·
................................. •:  .............................·:•.......	.............................:·..........	:
••••••••••••••••••••••••••••	:	:	•H•••••••••••••••••••i!••••••••••••••••••••••••••••••••••..•.;.!      ••••••••••..••••••..••••••••••••
$	3,620,086 $	767,429  $	2,301,050 $	551,607  $	3,620,086

Debt Service Fund ! $:::::: 2,485°283:8158072 :	63.56%! $	2,301,050 : $	(2,288,267) : $	12,783   $

AssNeestsed

Percentage

AsCsoelslescmtedts

. ATsrsaensssfemrernetds

BTarlanscfeetro

AOsustesstsamndeinntgs

6Reecnreeraat1·10FnunFdund   i,_:$

·········-·-···-·····-······>: -·-·•·····-·····-8·0·.·-,·····-.-·:·.i,,·•·- ···- -···-······· �!:!�:_:t..·-·····-·-···•··�:�::��.!,.-·:........ ....:�:::!::l.-L_ 3,�64.  ;

122,1

40,728

29,275

$	3,812,209 l	100_00%  $	3,620,086   $	(3,604,238} . $	15,848 $

192,123

(3) Represents Interest Distrib tion

(12) Representts Distrriibutionn lesus PPoostage Billing deduccttiions ffrrom AFepbrirlu1a1ry, 270,1280d18istdriisbturtibiountion

Page 19

Viera East  Cash Flow Analysis  FY 2018

I. Cash Flows:

Actuals

I

I

      October	November	December	Januar       y	Februar          y	March	April	May	

I	July	I

Projections
August

September J

Totals

Starting Funds	 	     	

Carry Forward	I $	65,313 I $    48,582 I $	70,402 I$ 
Revenues
Golf Course	1 $  11 5,468 I $   150,030 I $   1 56,441  I $
Course OperationsI $    114,731  I$  148,232 I $     152,746 1  $

85,357 I$	98,oso I$ 151 ,735 I$ 220,234 I$ 
146,015 I $     209,224 I $   230,618   $   185,772 I $
143,594 I $    207,442 I$   227,079    $   183,689 I $

243,231 1 1$ 
127,833 I	$
126,639 I	$

219,461 I s
139,520   $
138, 739   $

210,218 I $
114,846   $
114, 205   $

1 76,469 I $
127,007   $
126,297  $

1 54,798 I
90,879   $
90,374   $

1,793,652
1, 773, 765

Restaurant!  $	7371 $ 	1, 798 I $	3,695 1 $	2.421 I$	1, 783 1 $	3,539  $	2,083 I $	1,1 94 I	$	781   $	641    $	710   $	505  $	19,886 

Tota/Al/ Cashl $    180, 781 1 $    198 612 I $    226 843 I $   231,372 I $    307304 I $    382353    $ 406, 006 I $	371 064 I I $

358, 981 I $ 

32s,06s Is 

303,476I$ 

24s,6n Is 

1,793,652

Expenses	 		 		 	

Golf Course	$   132,198   $   128,210   $     141,486    $     133,293    $    1 55,569    $     162,119   $ 162,775   $	151 ,603	$   148,762   $	148,596   $	148,678   $ 	147,634 $

1,760,922

879 $

Course Operations   $    131,305   $   127,346   $    140,706   $     132,400   $    154,690   $     161,227   $  161,820   $	150,759	$    147, 833   $	147,833   $	147, 833   $	147,033 $

1, 750, 785

Restaurant  $	893   $	780    $	892   $	892   $	844         $	929  $	763  $	601 $ 10,137

Cash Less Expenses[ $

48,582!$

70,402 I $

85,357! $

98, 080 [$

151,735 [ $

220.234 I$ 2,3,231 ts 

219,461 1 [$ 

210,218 [$

176,469 [$	 	$

9S,043 [

Projected Revenues FY 2018 Projected Expenses FY 2018

$  1,793,652
$   1,760,922

Projected Surp/us(Deficit) FY 2018	$	32,730

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

PY - PRMOUS YEAR

Rounds of Golf	PY	PY	Vs. PY	Vs. PY
Monthly	Year to Date	Monthly	Year to Date	Monthly	Year to Date
Paid Rounds
Rounds of Golf- Associate Member	418	10%	3,TT9	10%	347	2,992	71	787
Rounds of Golf- CDD Resident	581	14%	6,851	18%	683	7,133	-102	-282
Rounds of Golf - Public	2,048	51%	13,615	36%	8,294	1,101	5,321
Rounds of Golf - Golf Now / EZ Links	158	3,254	9%	664	6,285	-506	-3,031
Rounds of Golf- Tournaments	88	2%	1,173	3%	107	1,880	-707

-74

Rain Check Issued	-116
Total Paid Rounds	3,177	-3%	437
28,235	-1%	-42
2,987	-501
27,161	190	64
1,074	
Member Rounds
Rounds of Golf • Members	431	11%		13%	775	6,549	
-344	-1,605	
Total Member Rounds	431
Com Rounds
122
Rounds of Golf- GolfNow EZ links - Trade
Rounds of Golf- Other Comp	114	
3%
5%	
1,132
2,100
1,231	
3%
6%
3%	775

149
333
117	6,549

1,192
2,575	-344

-27
-138	-1,605

-60
-475	
Total Comp Rounds	431		4,463		599	5,021	-168	-558	
TOTAL ROUNDS OF GOLF	4,039	1(111%	37,642	100%	4,361	38,731	-322	-1,089	

Rounds of Golf- Misc	0%	0%	281	1,078	-281	-1,078

Rounds of Golf- Staff/Comp
1,254

I
Revenues	PY	PY	Vs. PY	Vs. PY
Monthly	Year to Date	Monthly	Year to Date	Monthly	Yearto Date
Greens Fee Revenue

$5,247

Rounds of Golf- Associate Member	$12,583     14%	$141,866      15%	$10,041      $107,362		$2,542 $34,504 Rounds of Golf- CDD Resident	$14,153     16%	$207,596       22%	$16,332      $214,833	($2,179) ($7,237) Rounds of Golf· Public	$54,714     63%	$466,386        48%	$25,684      $295,020	$29,030     $171,366
Rounds of Golf • Golf Now / EZ Links	6%	$120,531	12%	$18,078	$223,695	($12,831)	($103,164)

$7,647

($7,647)

Rounds of Golf- Tournaments	$2,990	3%	$39,159	4%	$2,850	$61,735	($22,576)

Rounds of Golf- Misc	$0	0%	$0	0%

$34,238

($34,238)

Rain Check Issued	($2,308)	-3%	($10,573)	-1%	($819)	($9,041)	($1,489)	($1,532)

$7,566

TOTAL GREENS FEE REVENUE	$87,379	100%	$964,965	100%	$79,813	$927,842	$37,123

I
Average�11er Round of Golf				PY		PY		Vs. PY		Vs. PY Monthly	Year to Date	Monthly	Year to Date	Monthly	Year to Date

Rounds of Golf- CDD Resident

Rounds of Golf- Associate Member

Averace � l!er round of Golf	$30.10	$37.54	$28.94	$35.88	$1.17	$1.66
$24.36	$30.30	$23.91	$30.12	$OAS	$0.18
Rounds of Golf• Public	$26.72	$34.26	$27.12	$35.57	($0.41)	($1.31) Rounds of Golf - Golf Now/ EZ links	$33.21	$37.04	$27.23	$35.59		$5.98
Rounds of Golf- Tournaments	$33.98	$33.38	$26.64	$32.84	$7.34
Rounds of Golf- Misc	$0.00	$0.00	$27.21	$31.76	($27.21)	($31.76)
Rain Check Issued	$19.90	$24.19	$19.50	$18.05	$0.40	$6.15

TOTAL • Average $ per round of Golf	$27.50

$26.72	$34.16	$11.78	$0.02
PY	PY	Vs. PY	Vs. PY

Monthly	Year to Date	Monthly	Year to Date	Monthly	Year to Date Membership Revenue	$13.ZSS		$131,939 .		$15,882		$148,412		($2,627)		($16,473) Average $ per round of Golf		$30.75			$26.69			$20.49			$22.66			$10.26			$4.02