Viera East Community Development District

Agenda October 25, 2017

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Viera East
Community Development District

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

October 18, 2017

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, October 25, 2017 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 September 27, 2017 Meeting
Staff Reports
General Manager's Report
Unfinished Business
New Business
Consideration of Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2017
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 September 27, 2017 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 Unfinished Business. Any unfinished business items will be discussed under this section.

The sixth order of business is New Business. Section A is the consideration of agreement with Grau & Associates to provide auditing services for the Fiscal Year 2017. A copy of the agreement is enclosed for your review.

The seventh 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.

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Sincerely,

District Manager

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

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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, September 27, 2017 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 William 'Bill' Oakley Jo Walsh
Melinda Thomsen
Also present were: Jason Showe
Tim Melloh
Jim McSeveney Sally Menigoz

FIRST ORDER OF BUSINESS

Chairman Secretary Treasurer Assistant Secretary

District Manager General Manager Resident Resident

Roll Call

Mr. McCarthy called the meeting to order at 2:00 p.m.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. McCarthy: Would anyone like to make a statement? If so, please give your name and subdivision.
Mr. McSeveney: Jim McSeveney, Herons Landing. I would like to discuss the flooding in Herons Landing. I talked to Tim and he said that it was working fine from the original design. Since its original design, a lot of things have changed, in particular, behind my house there's a preserve. There's 20 years of growth in that preserve, which has now changed the capacity of that preserve. No one has ever cleaned out the ditches that the water flows through. In fact, the one next to me is 10 feet deep. Now it's never dry. Its only about 5 feet deep and filled with soot and dead plant material. The rain was not a historic event, nor a 100-year storm, but the water was, at least, 15 feet onto my property. I'm hoping that before we have an event, let's say

September 27, 2017	Viera East CDD

a historic event, that somebody goes back and re-checks to see if the capacity is the same as it used to be in all of those ponds. It might have been designed perfectly, but it wasn't designed with all of these changes from the development. There was a lot of flooding. There were hundreds and hundreds of yards where a street was flooded onto sidewalks. Every street in here was flooded. Something needs to be re-looked at. You should check that before we have a difficult situation.
Mr. McCarthy: You make a good point. Tim, why don't you speak to that?
Mr. Melloh: Jim, I pointed this out to you in my response to you. The two main differences are that we were in a drought and most of the lakes were 4 to 5 feet down. Most people around here thought that we actually had the ability to pump the lakes down. When Hurricane Irma came through, we were completely saturated. As a matter of fact, Friday morning, before it hit, we had 2 inches of rain at the golf course. Everything was filled to capacity, because they are retention ponds and retain water.
Mr. McSeveney: Behind my yard, the preserve used to have dry periods, but it never goes dry. We are not talking about just this period where it was wet. Behind my house, there is 6 to 7 inches ofwater, all the time. Apparently, something changed.
Mr. McCarthy: Maybe it would be a good idea for you and Ed to go out there. Ed is in charge of the preserve areas and water retention ponds.
Mr. Showe: If we need to involve the District Engineer, we can do that. Mr. McCarthy: Anything else?
Ms. Walsh: We should have the St. Johns River Water Management District (SJRWMD), see if the flow of water changed in any dramatic way, if that's easy to do. If not, we may not want to get involved, because of the monetary concern that would go along with it.
Mr. Melloh: We know for a fact, that the St. Johns River, where all of this water flows to, was at its highest level since 1939. That speaks to the saturation level ofthe entire area.
Ms. Walsh: What I'm saying is that we pay for the amount of water traveling to it from us. That's all. You know what I'm talking about Jason.
Mr. Showe: I'm not sure.
Ms. Walsh: We received a reduction, because previously, they were charging us twice the amount of money for water coming from all of the homes.
Mr. Melloh: We pay The Viera Company for canal maintenance.

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it.

Ms. Walsh: No. I'm talking about the water flow.
Mr. Melloh: So it's on the tax bill for each ofthe individual properties? Ms. Walsh: No. It should be in our budget. I would have to check.
Mr. Melloh: I don't know ofanything that we owe to the SJRWMD. We will look into

Ms. Walsh: Ifwe can get a hold ofit easily. Mr. Melloh: Sure.
Ms. Walsh: This was something that was re-negotiated about five or six years ago.
Mr. Melloh:	It must have been at the same time that they negotiated the canal

maintenance.
Ms. Walsh: I could be mistaken.
Mr. Melloh: We will look into it. I was going to talk about this my report, but we can talk about it now. There are some people in the District that think there is a way for us to lower the water level ofthe retention ponds prior to November, but there are no pumps, gates or weirs or anything that we can control or that the SJRWMD can control. It all free flows right into the St. Johns River. We will have to see how they calculate water that comes from us. I'm not sure. We will have to look into that.
Mr. McSeveney: That would be very good information to have.
Mr. Showe: It's not unique to this community. We do this for every one ofour Districts. We received it before the storm. Somebody will call and ask ifwe are going to lower the lakes before the storm comes.
Mr. Melloh: I think the misconception was that we pump the water down before a storm. We don't have the ability to do that, but lake levels were down because there was a drought. Back in May, you could almost walk across Pond #14. That's how low the lakes were. IfIrma hit at that time, I don't think we would be having this conversation. The National Weather Service puts out a final summary of the hurricane. With Tropical Storm Faye, Viera received
inches ofrain. The highest point was in Wind Oak Farms. They received 27.5 inches. It will be nice to get the summary report for Irma, to find out what rainfall total we received here to compare. We will look into things like that. Like Jason said, ifwe need to, we will have the District Engineer look behind your house.

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Mr. Oakley: Where you live, there's a drainage retention area just to  the  south.  Last year, Ed went out to made sure that those were all open and draining properly. I can remember discussion on that. The only point that I would like to make is, at some point in time, with the amount of building that is going on, on the left side of I-95, and the amount of additional paved areas on the west side, the amount of saturation that the ground can absorb, decreased. It might behoove us to check with The Viera Company, to see how much water that canal can take. If the canal can hold this much water and we are trying to put this much through it, have we reached a point where the water can't flow out fast? I know that the St. Johns River was full.  We might  want to check somewhere along the line, to see if that makes a difference, with the amount of increased building, increased homes and increased paved areas. There is  less water to soak  into the ground.
Mr. McSeveney: Bill, that's exactly my point. This was designed before that. The water getting out of here has to be at a higher level, because of what's going on. That  needs  to be looked at.
Mr. Oakley:  That's why I  said that I don't know whether it has reached a point.  They  are not going to stop building over there, but someone should bring up the point of where we are going with all of the water.
Mr. McCarthy: At the last meeting, Melinda suggested that  the  General  Manager develop something to hand out to the community, regarding the inability to pump water  out. That's in the process of being completed by Tim.  He's trying to get everything together.  I think the next step would be to get Ed Grasser over there, who is very knowledgeable. The difference  in elevation, between where we are and Jacksonville, where it empties out, is 1.5 feet or 18 inches. That contributed to the water going out much slower, according to  Ed.  I'm  not an  expert, but that's what Ed told me was the problem. Let's get him over there to evaluate it and have a meeting to see where we stand. Do you have anything else, Jim?
Mr. McSeveney: No.
Mr. McCarthy: Thank you for your comments. We appreciate it.
Ms. Menigoz: I'm Sally Menigoz, a resident of Herons Landing. I live at 5590 Faith Drive. One of the problems that we had, was that bamboo on the other side  of the wall, was going into the street, creating a huge log jam. Water could not get down the drains. I went out there with a couple of other neighbors, filling garbage cans full of debris. I went into the drain

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and pulled out stuff, just because I needed the water to flow, because it was coming up into my yard. We talked about it at the meeting. Is there a requirement that says bamboo must be trimmed, just like we have to trim our trees?
Mr. Melloh: I don't even know where we even have bamboo.
Ms. Menigoz: There are two bamboo trees. Many years ago, there was some discussion about the bamboo, but I don't recall exactly when. I was too new to the neighborhood, but I think one of the owners removed their bamboo. There used to be three big bamboo trees. These trees are 40 to 50 feet tall.
Mr. Melloh: Is the bamboo on our property? Ms. Menigoz: No.
Mr. Showe: If it's not on our property, the CDD has no responsibility to do anything.
Ms. Menigoz: Bill suggested that I come to the meeting and raise the issue, to see what could be done to prevent this from happening again. It was awful trying to go out there and sweep it away. I swept it three times.
Mr. Melloh: If there's a requirement to trim your palm trees from your HOA, maybe the HOA needs to do something.
Mr. McSeveney: It has to do with trimming dead material off of your palms. There's nothing that says you can't let your oak tree grow and there are leaves from those oak trees all over everything. Every leaf that blew off every tree was somewhere, including the bamboo.
Ms. Menigoz: Did any of your neighbors go out and sweep it up? Mr. McSeveney: I wouldn't know unless someone said something.
Mr. Oakley: In terms of something like that, even emergency responders don't go out in a hurricane.
Ms. Menigoz: I didn't go out during the hurricane. I went out when it became apparent that trucks and cars, trying to get out ofthe neighborhood, couldn't get out.
Mr. Oakley: They were driving on the sidewalk cutting sprinkler heads off.
Mr. Melloh: We want to have a full understanding of what happened. From what I understand, Faye happened over a three-day period of time, versus Irma, which occurred over several hours. That probably over taxed and overwhelmed the drainage system to a small degree, but by and large, the drainage system is there to keep water out ofyour house, and I think that it performed well. Again, these are all valid points and we are going to continue to look into

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it and see what the story is. We will employ the services of our CDD Engineer. Jim will come out and see if there's anything apparent in your general area. Part of Ed's and the crews' procedures, before a hit, is to go out and look at all of the structures. We will go out and see what you are talking about. I will call you to tell you when we are coming, and you can show us what you are talking about.
Mr. McCarthy: Is there anything else? Ms. Menigoz: No. That's it.
Mr. McCarthy: Thank you very much. We appreciate your comments.

TIDRD ORDER OF BUSINESS	Approval of Minutes of the August 24,
2017 Meeting
Mr. McCarthy:	We need a motion to approve the minutes of the August 24, 2017 meeting.
Mr. Oakley: On Page 2, it says "retroactive to 10/1/2017". That should be 2016.

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, the Minutes of the August 24, 2017 Meeting, were approved, as amended.

FOURTH ORDER OF BUSINESS	Staff Reports
General Manager's Report
Mr. Melloh: Regarding the "Detail Rounds of Golf Report", Paul pointed out that for the last couple of months, it hasn't been accurate. It was a report that Brian White used to prepare. He had a different way of approaching it. I provided you with an updated version of that report, with a few more line items, so we can track and be a little more detailed, as to where our rounds of golf were coming from. These totals are 100% correct. To date, we generated 49,653 rounds. The green fee revenue is $1,137,774 and our average per round of golf is $32.43 over all seasons. We have one more month before that's final. We will have this report updated shortly, and I will produce it so that it lines up with all of the numbers that I produce on a daily basis, so it flows into this report. I don't know what Brian did to get their numbers. I think it makes more sense coming from us. Brian had all of the numbers because he was here onsite. Hannah from

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GMS is in Nashville and I don't think she has access to all of the numbers. It works out good. Anyway, that is the updated version.
Mr. McCarthy: Are there any questions about that? Ms. Walsh: No. Thank you.
Mr. Melloh: The District did an outstanding job before and after Hurricane Irma. We are out in the field. 84 lakes have to be reviewed. The outfall structures on the header canals all look good. We noted that everything was very saturated and there wasn't any volume. Chris Bowen with Kevin Erwin were here this week. Expect to receive an Environmental Report. Jim, you are not the only one that has written to me about this. Many residents were concerned about the lake levels during and after Hurricane Irma. I am creating a presentation to show people how water flows from their subdivisions. I can come to one of your meetings and show that, and share any other data that we get from our District Engineer, National Weather Service or the SJRWMD. We will continue to dig into this and make sure that we are where we need to be.
Mr. McCarthy: Can we get the presentation onto the website? Mr. Showe: Absolutely.
Mr. Melloh: The presentation that I'm going to make is going to be a big poster board type of presentation. I want to show people that there are no structures for us to control. It's going to be big and if we shrink it down to put it on the website, I don't know if it will be as clear.
Mr. Showe: Do you have bullet points?
Mr. Melloh: Yes. We can put the written part on the website. The main point is the mouth of where the water flows into the SJRWMD. We can highlight that and blow it up to show that there's no structure to control that water. Even before the storm and after, Ed and I went over to the west side, where most of the water comes from our District, and crosses I-95 into the west side by the new subdivision, Adeliade. There is a header canal that runs between Adeliade. It ends up going north and cuts over to the main header canal, on the right side of #5, between #3 and #5. We wanted to be sure that line was flowing perfectly. It was flowing so well that there were whirlpools and bubblers. Everything looked good. As far as the golf course, golf course maintenance staff did an outstanding job with debris removal and getting the golf course open for play after Hurricane Irma. We had a scheduled aerification of the greens, which we did as soon as we could. We took the opportunity, because the golf course was closed to

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complete that, so the greens could heal while we were closed down for a few days, while people were still tending to their own homes. I wanted to point out that, in the front, we tried to use a new product on the market on the grass, but it was hard for staff to keep up with. We are going to remove the grass and do a 100% sodding of a Zoysia grass called Zorro Zoysia. We will be getting that from Georgia.
Mr. McCarthy: Where are you going to do that?
Mr. Melloh: In the front where there are clumps of grass. Unfortunately, not everything we do is a home run. Now we have to go to Plan B.
Ms. Walsh: Where is the removed sod going to go?
Mr. Melloh: We have some places on the golf course where we are going to transplant that. We are going to plant it tighter. Disney World uses it in some locations, but, unfortunately it didn't work out for us in that location.
Ms. Walsh: On #7 from Stratford Lake on the hill, where it comes down to the pond,
there is a large wide swath that didn't get filled in. Can we do that sometime?
Mr. Melloh: Yes. We were planning on doing that. We replanted all of that crown grass and there was a big area in the middle. As a matter of fact, plants were still there. It just never took. I don't know if we have some sour soil there, or what the issue is. There is a section in there where the plants did not take.
Ms. Walsh: I thought maybe for a while you were just waiting to see if they filled in themselves.
Mr. Melloh: We thought it would, but, again, it's one of those areas that is out of the
way.
Ms. Walsh: You don't see it a lot.
Mr. Melloh: I realize that you don't see a lot from the golf course. It was one of those
low priorities. I have more of those plants coming in and we plan on filling that in.	More importantly, we have to figure out why nothing survived there.
Ms. Walsh: You need some good organic material.
Mr. Melloh: We might need to treat the soil to get it to grow. Ms. Walsh: Thank you.
Mr. Melloh: I have the Rounds and Revenue Report. We will still be producing this. This is a snapshot. With Hurricane Irma, the big issue was that the golf course was closed for

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several days, afterwards, because the preserve area around #16 and #17 flooded to the cart path, to the point where nobody could pass those holes. When we were able to open the golfcourse, we could only have nine holes open for about three or four days, but ifyou notice, for the last four or five days, we had some good numbers. People are starting to return to play golfand our numbers are up, so I think we are in good shape. The holes are healing from the aerification. The playability of the golfcourse was excellent. We should be moving to our new tee boxes, hopefully by the first ofthe month and we should be in good shape.
Ms. Walsh: Was the reason to let the tee boxes heal?
Mr. Melloh: Yes. We had some issues that we are fighting through. The sod is dense, soft and spongy; as a result, we rented a pavement roller to roll over the sand to help tighten them up. I didn't want to open too early and have people feel like they were playing out ofa sand trap. We want conditions to be better. I think we should be good.
Mr. Oakley: When do you expect to open the tee boxes?
Mr. Melloh: We are aiming for October 2. We plan to have another rolling or two with the pavement roller. They are almost there. The one furthest behind is the one on #16. It's very wet there. A lot ofthe issue is, because ofthat preserve area being so flooded, it sucked up a lot ofmoisture into that tee box. It was very damp there. It's going to be tough there for some time.
Ms. Walsh: Can you tell me again what the plan is for the bridge? Is that something that you want to try to do? I was talking to somebody and they really like that idea.
Mr. Melloh: Yes. Ultimately there has to be a lot of moving parts, such as getting approval from the SJWMD. I don't think that's going to be an issue. I call it the bunny trail, because when they built that cart path, they made a dam there, to put the cart path on top ofit, to build it up some. There are two 12-inch pipes there, but that doesn't do a lot to drain that area. We are going to have to bring in a designer to design those piers and bridges, and come up with something that we can do. We can provide an estimate ofwhat this is going to cost. Then we have to look at it. This event took place in September, which is the month that we make the least amount ofrevenue. The significance ofit wasn't so great, but ifsomething like this happened in January or March, it would have. Vinnie Anella told me that when Faye came through, they couldn't play for weeks. That would be a significant hit to our pocketbook. Luckily, we were better off. We were down for six days, versus four weeks.

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Mr. McCarthy: You might want to check with Eric on sealing the bridges. Give me a rough idea ofthe cost and footage, so we can get a base cost.
Mr. Melloh: It's not going to be cheap, we know that, but we have to weigh the cost of
that against the future of lost revenue. When we closed the back 9, we were playing the front 9. Holes # 10 through # 14 were opened. Everything else was fine. As a matter of act, the holes themselves were playable. Numbers 16 and 17 were playable. The problem was that we couldn't get a golf cart from here to there. That's the issue.
Ms. Walsh: Have we started everybody on # 16?
Mr. Melloh: No. Because you couldn't get to the # 17 tee. You couldn't play on #16, because you couldn't get in front of the tee. We were out there thinking of every possible thing we could.
Mr. Oakley:	We also evaluated the amount of water we had through the entire community. If we can get some answers, the bridge may not be necessary.

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

SIXTH ORDER OF BUSINESS	New Business
Mr. Melloh: I provided you with a copy of a surplus list for old equipment. We need a motion to surplus the property.

On MOTION by Ms. Walsh, seconded by Ms. Thomsen, with all in favor, the list ofold equipment was declared surplus property.

Mr. Melloh: That concludes my report.
Mr. Oakley: What are you planning on doing with the surplus?
Mr. Melloh: We are going to donate some computer equipment. The people that have been doing our IT, will clean out the hardware and give them to someone to use for spare parts.
Mr. Oakley: Maybe the schools will take them. Mr. Melloh: Exactly.
Ms. Walsh:	They must have a contact.	There are charitable organizations that can benefit from that.
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SEVENTH ORDER OF BUSINESS	Treasurer's Report - Consideration of
Financial Statements
A.	Approval of Check Register
Ms. Walsh: For the General Fund, we have Checks #3161 through #3170, in the amount of $18,252.82.

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, the General Fund Checks #316 1 through #3170 totaling
$18,252.82, were approved.

Ms. Walsh:	From the Capital Reserve Fund, we have Check #52 in the amount of
$4,238.85.

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, the Capital Reserve Fund Check #52 in the amount of
$4,238.85, was approved.

Ms. Walsh: From the Golf Course Fund, we have Checks #24916 through #24956, in the amount of $88,954.60.

On MOTION by Ms. Walsh, seconded by Mr. Oakley, with all in favor, the Golf Course Fund Checks #249 16 through #24956, in the amount of $88,954.60, was approved.

Balance Sheet and Income Statement
There being no comments or questions, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
Ms. Thomsen: Does our golf course have a connection with any special charities in Brevard and are there events and/or small things that we can do to promote golf? Golf is a huge charity in the world. Do we as an organization need to promote the golf course?
Mr. Melloh: One of the things that we are looking at doing this fall, with the PGA and the Folds of Honor, is something that makes sense for us to do, such as a golf tournament.

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That's probably the best thing we can do, as well as junior golf. We get a lot of people that donate golf clubs to us that we recycle to some of the kids.
Ms. Thomsen:	When we do some of these things, we have to promote it among our people so that they know we are doing good things.
Mr. Oakley: I saw our crew, on the cart path in Herons Landing, clearing out some dead trees. They had a big truck full of debris.
Mr. Melloh: They had to wait for the water level to go down, so they could go in there. Mr. Oakley: How many people works for them?
Mr. Melloh: There are three to four people.
Mr. Oakley: Just looking at this detailed report, that's something we provided for a couple of years. Tim improved on that by adding different things. The more data we have, the better off we are. Thank you for your hard work, Tim. Overall, it looks like we are going to have 52,000 rounds and close to $200,000 in terms of revenue. I have to go back five to six years to where we have been that successful. Overall, it was a very good year, in terms of rounds and revenues.
Mr. Showe: Even considering the drought, and weather challenges that Tim has been going through, it's always going to be something. Despite that, we've had success.
Mr. McCarthy: We are going to have good and bad days. Thank you for your participation. We appreciate it. Tim will get to work on that. Hopefully we can get some answers for you. I've been here since 2001 and it's the highest that I've seen the water level, so we have to get some answers. Thank you for helping us with that.
Ms. Manigoz: The CDD covers the golf course. What else does it cover?
Mr. Showe: There are conservation areas that the District maintains. We also maintain the stormwater, Woodside Park and some trails.
Mr. McCarthy: We have five miles of sidewalks.
Mr. Showe: That's in general terms. There may some little things here and there that we cover that aren't on that list.
Ms. Menigoz: How large is the CDD?
Mr. Showe: This is the largest CDD we manage.

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Mr. Melloh: It goes from just north of the golf course. Ventana is not part of the CDD, but their canal system is, which goes all the way down Murrell Road to Wickham Road, except for the IRCC.
Mr. Showe: There is a portion of the IRCC.
Mr. Melloh: Six Mile Creek is not ours, as well as a few other subdivisions. To the east we have Herons Landing and Grand Isle.
Mr. Oakley: How many lakes do we have? Mr. Melloh: 84 lakes.
Mr. McCarthy: We will soon have another lake, for a total of 85 lakes.
Mr. Showe: Correct. We have a website; vieraeastcdd.com. There is a tab that says "Viera East CDD Info". There is a map that you can pull up. This is the largest District in terms of the number of homes that we manage.
Ms. Walsh: We do a lot of different things like lake bank restoration. That is a big-ticket item that was started some years ago, when we start seeing lake banks failing. We invested a lot of money over the last five to six years restoring the worst conditions of our lake banks. That has been quite a project that we have undertaken.
Mr. Melloh: Part of the environmental area near Herons Landing to the east, is a 400- acre scrub job, which is a very important part of what we do there. We maintain that and you will see control burns. We do a lot of fire line maintenance all through the CDD. Chris Bowman our Environmentalist told me today, that he's going to include in his report that there can't be any more scrub jays in our habitat, as its completely saturated with families. They are very territorial. If you go in there, it is loaded with scrub jays. We have a very good program there. Michelle with the Brevard Zoo is conducting the count. She is going to provide me with all of that information. She already provided me a lot of information and pictures that we are going to put on the website, in order to promote it.
Ms. Walsh: When you say that they are territorial, they are. I've come across a group
that comes in through the front, pushing another group all the way to the back.	Some were abandoned.
Mr. Melloh: One of the things that Michelle from the zoo provided to me is a legend on
what the bands on their feet mean. It really is sophisticated. I think it's something, when we get

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it all on the website, will be an interesting read for a lot of people. I don't know a lot about them myself.
Mr. McCarthy: There are 31 subdivisions, 4,200 residences, 205 acres of commercial properties, 1,000 acres of wetlands and conservations, a Scrub Jay habitat, Woodside park, maintenance areas throughout the CDD, natural area trails and 50 staffmembers.
NINTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Grau & Associates
CERTIFI ED PUBLIC ACCOUNTANTS

September 5, 2017 

2700 North Military Trail • Suite 350 Boca Raton, Florida 33431
(561 ) 994-9299 • (800) 299-4728
Fax (561 ) 994-5823
www.graucpa.com

To Board of Supervisors
Viera East Community Development District 135 W Central Blvd., Suite 320
Orlando, Florida 32801

We are pleased to confirm our understanding of the services we are to provide Viera East Community Development District, Brevard County, Florida ("the District'') for the fiscal year ended September 30, 2017. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Viera East Community Development District as of and for the fiscal year ended September 30, 2017. In addition, we will examine the District's compliance with the requirements of Section 218.41 5 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2017 audit.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is otherthan unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1 ) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government A uditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 21 8.41 5 in accordance with Rule 10.556(1 0) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include

Viera East Community Development District	2
tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination ofthe District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the i nformation required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 21 8.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to using the audit's report, you understand that you must obtain our prior written consent to reproduce or use our report in bond offering official statements or other documents.
With regard to the electronic dissemination ofaudited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Viera East Community Development District	3
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number oftransactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable ratherthan absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or e mployees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may includetests ofthe physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will i nclude obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests ofthe District's compliance with the provisions ofapplicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Our fee for these services will not exceed $8,200 for the September 30, 2017 audit respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Viera East Community Development District	4

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be  resumed  until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and  the assumption that unexpected circumstances will  not be  encountered during the audit. If significant additional time is necessary, we will d iscuss it with you and arrive at a new fee estimate.
This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. .The fee foreach annual renewal will be agreed upon separately.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.
We appreciate the opportunity to be of service to Viera East Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Viera East Community Development District.
By: -- --------------
Title:
Date:   	     	

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PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates
For having a system ofquality control for its accounting and auditing practice in effect for the year ended June 30. 2016 which has been designed to meet the requirements ofthe quality control standards
for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the finn with reasonable assurance ofconfonning with professional standards.

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01

ADDENDUM TO ENGAGEMENT LETTER BETWEEN GRAU AND ASSOCIATES AND VIERA EAST COMMUNITY DEVELOPMENT DISTRICT (DATED SEPTEMBER 5, 2017)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:
Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and
Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 1 19, Florida Statutes, or as otherwise provided by law; and
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and
Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that - are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.
Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 1 19, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:
GMS-CF, LLC
135 WEST CENTRAL BLVD., SUITE 320
ORLANDO, FL 32801
TELEPHONE: 407-841-5524 EMAIL: JSHOWE@GMSCFL.COM

Auditor:-	-----	District: -------

Title:

-----	-

Title: --------

Date: ----	---	Date: --------

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Viera East
Community Development Districy
Check Register Summary
September 18, 2017 through October 17, 2017 

Fund	Date	Check #'s	Amount

General Fund
9/20/17	3171-3175	$	45,013.03	
9/28/17 	3176-3181	$	2,203.22 	
10/5/17	3182-3187	$	1,814.59	
10/6/17	3188	$	64.09	

 Sub-Total	$	49,094.93 
GolfCourse
9/20/17 	24957-24983	$	93,600.23	
9/28/17	24984-24999	$	22,942.12 	
10/5/17	25000-25027	$	1 7,250.20	

 Sub-Total	$ 133,792.55 
!Total	$ 1s2,ss1.4s I

A*P* 3*00R	YEA*R*-*TO-DATE  ACCOUNTS   PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	1

CHECK DATES 09/18/2017 - 10/17 /2017 

VIERA EAST-GENERAL FUND BANK A VIERA EAST-GF

CHECK  VEND#	. . . • . INVOICE . • . • •  • • • EXPENSED TO . . .		VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
9/20/17 00081	9/01/17 09012017 201709 330-53800-47200 

STATUS	AMOUNT		• • • • CHECK . . . • • AMOUNT	#
*	7, 764.9 0

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

- - - -

ECOR MAINTENANCE	ECOR INDUSTRIAL HYDRAULICS , INC

- -  -  - -  - -  -  -  - -7 -, 7 -64 -. 90- 003 171 

9/20/17 00143 

8/29/17  6060	201709 300- 15500-10000 

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

FY18 PROPERTY INSURANCE 8/29/17  6060	201709 300-15500-10000 

*	1, 170 .00
*	6, 775 . 00

-	FY18 GENERAL LIABILITY	EGIS INSURANCE ADVISORS , LLC .

- -  -  -  -  - -  - - -  -7 -, 9 -45 -. 0-0   003172 

- - - - - - - - - - -

9/20/17  00043	9/19/17 09192017 201709 340-58100-10300 

*	2,798.58

- -

- -

- - -

-  - - -  -  - -  -  -  -  -  - - MAINT-EN-ANCE  R-E-SER-VE   9/17 - -ST-A-TE-BO-AR-D-OF-

ADMINISTRATION

- - - -

2,798 .58 003173 

9/20/17  00017	9/19/17 09 192017 201709 300-2 0700-10000 
PAYROLL 8/25/2017 
9/19/17 09192017 201709 300-20700-10000 
PAYROLL 9/8/2017 
9/19/17 09 192017 201 709 300-20700-10000 
AP 8/24 
9/19/17 09192017 201709 300-20700-10000 
AP 8/30 
9/19/17  09 192017  201709 300-20700-10000 
AP  9/6		VIERA EAST CDD - GOLF COURSE 9/20/17 00 182	9/19/17  16269	201709 340-53800-47900 

*	12 , 756 . 94
*	12, 577 .9 0
*	509 .7 8
*	315 .56
*	129 .37 
- - -  - -  - -  -  - -
*	215. 00

2-6-, 2-89 -. 5-5   003 174 

- - - - - - - - -

DUMP  AN-D  RETURN- -SEPT   1 -7   - -DA-NN-Y-' S-RE-CY-CL-IN-G-& -HA-UL-IN-G-,   INC

-  - - -  - -  -  -  -  -  - -2 -15 -. 0-0   003175 

9/28/17  00182 

9/28/17  00195 

- - -  -  - - -	- - -	- -
8/03/17  15937	201709 340-53800-47900 

16339	201709 

9/22/17	DUMP   CONTAINER 340-53800-47900 

16374	201709 

9/26/17	DUMP   CONTAINER  340 -53800-47900 

16401	201 709 

9/27/17	DUMP   CONTAINER 340-53800-47900 
DUMP CONTAINER	DANNY 'S RECYCLING & HAULING , INC 9/21/17 349 1640	201 709 320-53800-34100 

*	215. 00
*	215.00
*	215 . 00
*	215.00
-  -  -  - - -  - - -  - - -8-60 -. 0-0   003176 
*	303. 33

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

- - -

PEST ELIMINATION	ECOLAB PEST ELIMINATION DIV

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

30 3.33 003177 

9/28/17 01409

9/18/17 09182017 201709 34 0-53800-47300 
SIDEWALK CLEANING	FAIRWAY MANAGEMENT
VIER --VIERA EAST-- HSMITH

*	25 . 00

25 . 00 003178 

A*P*3*00R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  10/17/17	PAGE	2

CHECK DATES 09 /18/2017 - 10/17/2017 

VIERA EAST-GENERAL FUND BANK A VIERA EAST-GF

CHECK  VEND#	• • • • • INVOICE . . . . •  . • • EXPENSED TO . . .		VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
9/28/17 00198	10 /15/17 7740120	201 709 310-51300-4 1000 
PHONE		GRAYBAR FINANCIAL SERVICES 9/28/17 00010	8/31/17 19953	201 709 330-53800-47100

STATUS	AMOUNT	. . • • CHECK• • • • . 
AMOUNT	#
*	289 . 05

*

-  -  -  -  - -  - -  - -  - -2 -89 -. 0-5   003179 
562 . 50

- -	- -	- -

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

ECOLOGIST
- -  - - -	-	- -

KEVIN L ERWIN CONSULTING

- -  -  -  - - - - - - - -5 6-2 -. 5-0   003180 

9/28/17 00188	9/05/17 91210447 2'01709 340-53800- 54100 
UNIFORMS
9/12/17 912 10457 201709 340-53800-54 100 
UNIFORMS
9/19/17 912 10468 201709 340-53800-54100 
UNIFORMS
9/26/17 912 10479 201709 340-53800-54 100 
UNIFORMS		UNIFIRST CORPORATION 10/05/ 17 00189	10/04 /17 822065	201710 340-53800-41000 

*	40 .23
*	40 .23
*	41.44
*	41. 44
-  -  -  -  -  - -  -  - -  - -1-63-. 34-
*	366. 09

003181 

10/05/17 00177 

TELEPHONE- OCT 17	BLUELINE TELECOM GROUP , LLC
9/30/17 09 177IC	201709 310-51300-49200 
MILEAGE- SEPT 2017	INES CAMPOS

- - - - - - - - - -
*	11 . 83
- - - - - - - - - -

366. 09 003182 

11. 83 003183 

10/05/17 00199	10 /02/17 67 106	201710 340-53800-46000 
MARKING  FLAGS  & CHAIN OIL	ISLANDER GOLF. SUPPLY , INC .

*	31 .90
- - - - - - - - - -

31 .9 0 003184 

- -

- - -

- - - - -

10/05/17 00176	9/21/17 82653618 201709 340-53800-47500 

*	62 7.78

- - - -

C-HE-MICAL-S/HERBICI-DE-

SEPT	SITE ONE LANDSCAPE SUPPLY

-  -  -  -  -  -  - -  -  -  - -62-7-.7 -8   003185 

10/05/17 00185 

10/05/17 00187 

9/23/17 80465803 201710 310-51300-51000 
SUPPLIES/FILING CAB OCT 9/23/17 80465803 201710 300-15500-10000 
SUPPLIES/FILING CAB NOV 9/23/17 80465803 201710 300-15500-10000 

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

-  -  - - -SUPPLIES /FILING  CAB  DEC	STAPLES  ADVANTAGE
9/21/17 482061	201709 340-53800-22000 
MONTHLY PREMIUM	WORKSITE SOLUTIONS
VIER --VIERA EAST-- HSMITH

*	230 .25
*	230 .25
*	230 .25
- - - - - - - - - - - -690. 75 003186 
*	86 .24
86.24 003187 

A*P*3*00R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN   10/17/17 

PAGE	3

CHECK DATES 09/18/2017 - 10/1 7/2017 

VIERA EAST-GENERAL FUND BANK A VIERA EAST-GF

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

AMOUNT

. . . . CHECK . . . . . 
AMOUNT	#

10/06/17 00006 

7/ 25/17 58765816 201709 31 0-51300-42000 
JULY 17 POSTAGE
9/26/17 59408979 201709 31 0-51300-42000 
SEPTEMBER 17 POSTAGE	FEDEX

*
*

TOTAL FOR BANK A TOTAL FOR REGISTER

33 . 85
30.24

49,09 4.93
49, 094 .93

64 .0 9 003188 

VIER  --VIERA  EAST--  HSMITH

A*P**300R	YEA*R*-*TO-DATE  ACCOUNTS  PAYABLE   PREPAID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	1

CHECK DATES 09/18/2017 - 10/17/2017 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

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

STATUS

AMOUNT

. • . . CHECK • • • • • AMOUNT	#

9/18/17 01404 

8/17/17 F0058652 201708 390-57200-51100 

V	12 . 31-

9/20/17 	00782 	9/19/17 50895 	201709	340-572 00-5 1100 	*	25 .50	
		9/19/17	LINEN
50895 	201709	320-572 00-5 1100 	*	71 . 94	

YARDAGE MARKERS

LINEN

RICHARD ' S PAINT- VIERA

A LINEN CONNECTION

- - - - - - - - - -

12. 31-024929 

97.44 024957 

9/20/17 00324 

9/13/17 10026752 201709 300-14200-10000 
BRIDGESTONE GOLF

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

9/15/17 10026752 201709 300-14200-10000 

*	486 . 00
*	162 . 00

8/29/17 93875405 201709 300-14200-10000 

9/20/17 00101 

- - -

BRIDGESTONE GOLF	BRIDGESTONE GOLF, INC .

- - - -  - -  - - -  - -  -6-48-. 0-0   024958 
*	275 .41 

- - -

9  HOLE  SAMPLES	CUTTER & BUCK INC

-  -  -  - -  -  -  -  - -  -  -2-75 -. 4 -1   024959 

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

9/20/17 01388 

9/07/17 AR293377 201709 390-572 00-54600 

*	137 . 50

- - - -

C-O-PIER  LEASE	DEX   IMAGING

-  -  - -  -  -  -  - -  -  - -1-37 -.5 -0   024960 

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

9/20/17 01333 

9/15/17 09152017 201709 300-347 00-007 14 
GIFT CARDS
9/15/17 09152017 201709 320-57200-48000 

*	257 .3 1
*	87 .75 

- - - -

D-R-INK-

TOKENS
- - - - -

-  - -  - -D-IVOTS  GRILLE

-  - -  - -  -  - -  -  - - -3 4-5 -. 0-6   024961 

9/20/17 01335 

9/10/17	1571654 20170 9 390-57200-54600 

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

DLL FINANCIAL  SOLUTIONS 9/10/17  15716539  201709 390-57200-54600 

*	2,738.24
*	5,167. 72

- - - -

D-LL-

FINANCE	DLL FINANCE LLC

-  - -  -  -  -  -  -  -  -  -7 -, 9-05 -. 9-6   024962 

9/20/17 01033 

9/20/17 00035 

8/29/17  6061	201 709 300-15500-10000 

- - -	- - -	-

-  - -  -  FY18   IN-SURANCE-P-OL-ICY   -  - -E-GIS   INSURANCE  ADVISORS  LLC 9/11/17	0911201 201709 350-57200-43000 

0911201 

9/ 11 /17	ELECTRIC201709 320-57200-43000 

0911201 

9/11/17		ELECTRIC201709 300-11500-10000 ELECTRIC

*	63, 195 . 00

*

- -  -  - -  -  - -  -  -  -63 -, 1-95 -.0 -0   024963 
833 .2 9
*	207 .8 0
*	116 .89 

VIER  --VIERA  EAST--  HSMITH

A*P* 3 00R	YEA*R* *-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK   REGISTER	RUN   10/17/17	PAGE	2

CHECK DATES 09/18/2017 - 10/17/2017 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

CHECK VEND# DATE

• • • • • INVOICE • • . . • . . • EXPENSED TO • • • DATE	INVOICE	YRMO	DPT ACCT# SUB

SUBCLASS VENDOR NAME

STATUS

AMOUNT

• • • • CHECK • • • . • AMOUNT

9/11/17	0911201 201709 300-13 100-10000 
ELECTRIC

#

9/11/17	09 11201 201709 390-57200-43000 

*	20 .70
*	1, 779 . 88

9/11/17 
9/11/17 

ELECTRIC
0911201 201709 300-13 100-10000 
ELECTRIC
0911201 201709 320-57200-43000 
ELECTRIC

*	444 .97
*	27.58
*

9/20/17 00107 

9/11/17 09112017 201 709 330-57200-43000 
ELECTRIC
9/ 11 /17  091 12017 201709 340-57200-43000 
ELECTRIC	FPL
9/15/17	36417	201709 320-57200-54000 

747 . 1 1
*	747 . 12
- -  - -  -  -  -  - -  - -4 -, 9-2 5-. 3-4   024964 
*	600 .00

- - - -

GOLF FEES

FLORIDA STATE GOLF ASSOCIATION

-  -  -  -  -  - - -  - - -6-00-.0 -0   024965 

9/20/17 00194 

- - - - - - - - - - - - - - -
8/28/17 PINV0091 201709 390-57200-47300 SAND

574 . 77 

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

8/28/17 PINV0091 201709 39 0-57200-4 7300 

*	-
*	382.93

- - - -

G-OLF  COURSE   SHELL  HASH	GOLF  VENTURES   INC

*	-  -  -  -  -  -  - -  - -  - -9 -57 -. 7 -0   024966 

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

9/20/17  00920	9/ 13/17 41699	201 709 390-572 00-47300

1,020.84

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

9/18/17  306	201709 300-15500-10000 

- -
9/20/17 01111 

GOLF SUPPLIES	GOLF SPECIALTIES INC

- - -  -  -  -  -  -  - -  -1 -, 02- 0-. 8-4   024967 
*	2,5 00 .00

- - - -

A-SSESSMENT  ROLL  CERT	GMS-CENTRAL  FLORIDA,   LLC

*	- -  -  - -  - - - -  -  -2 -, 5-00-.0 -0   024968 

9/20/17  01406

9/20/17 01358 

8/29/17 IVI02812 201709 39 0-57200-49000 SEPTEMBER
8/29/17 IVI02 812 201709 300-15500-10000 OCTOBER
8/29/17  IVI02 812  201709  300-15500-10000 

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

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

-  -  -  - N-OVEMBER	INDIAN  VALLEY  INDUSTRIES 8/31/17 05386237 201709 390-572 00-4 6000 

549 .34 
*	549 . 33
*	549 .33
- - - - - - - - - -
*	23 .. 82 

1, 648.00 024969 

9/20/17 00127 

- - - -

C-YLINDER  RENTAL	NEXAIR ,   LLC

23 ·. 82   024970 
*

8/29/17 566191	201709 390-57200-46000 
PRECISION SUPERMARKET	PRECISION
VIER --VIERA EAST-- HSMITH

215 . 52

215 .52 024971 

A*P* 3* 00R	YEA*R* -*TO-DATEVAIECRCAOUNEATSTP-AYGAOLBLFECPORUREPSAE ID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	3

CHECK DATES 09/18/2017 - 10/17/2017 

BANK B VIERA EAST-GOLF

CHDAECTKE

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

STATUS

AMOUNT

. . • • CHECK . . . . . 

#

AMOUNT

9/20/17 01363 

9/20/17 01210 

8/27/17   4 S4E2P5T5EMBER201 709   390-572 00-47100 
8/27/17   4O4C2T5O5BER  201709   300-15500-10000 
8/27/17   4N4O2V5 5EMBER20 1709   300-15500-10000 
-  - - - -  - - - -  - - -  - -  - - - -R-AINBIRD   INTERNATIONAL  SERVICES
9/09/17   8S0U4P6P3L6 5IE6S201709   320-57200-51000 

*	497 . 50
*	497. 50
*	497 .50
- -  - -  -  -  -  - -  - -1-,4 -92-.5-0
*	7.89

-0 2-4 9 -72 

9/20/17 01366 

STAPLES ADVANTAGE
9/07/17   5E1Q8U8 I0P6M0ENT20170 9   350-572 00- 46100 

EQUIPMENT

9/07/17 5 1 88 0 60	201709 390-57200-54600 
9/07/17 5188060	201709 390-572 00-54600 

- - - - - - - - - -
*	242 .41 
*	510 . 35
*	430 . 63

7. 89 024973 

9/20/17 00847 

EQUIPMENT	TCF EQUIPMENT FINANCE 8/30/17   6G4O0L6F8   TEE2S0 1709   300-14200-10000 

- -  -  -  -  -  - -  - -  -1 -, 1-83 -. 3 -9   024974 
*	390 .23

9/20/ 17 01165 

- - - - - - - - - - - - - - - - - -TE-ES PLEASE , INC 9/11/17   0U0N4 I4T3E4D93HE2A0L1T7H0C9AR3E4 0P-R5E7M2I0U0M-22000 
9/ 11/17   0A0D4M4 3IN4 9U3 N2IT0E1D70H9EA3L0T0H-C1A3R1 E00-10000 
9/11/17   0M0A4 I4N3T4 9U3NI2T0E1D70H9EA3L0T0H-C1A3R1E0 0-10000 
9/11/17   0U0N4 4IT3E4D93HE2A0L1 T7H0C9AR3E9 0P-R5E7M2 I0U0M-22000 

-  - -  -  - -  -  -  -  -  - -3 -90 -. 23-
*	33 . 62
*	99 . 10
*	268 .43 
*	322 . 67

024975 

9/20/17 01270 

9/20/17 01405

9/20/17 00117 

- - -  -  - - - - -  - - - -  -  -  - -U-NITED  HEALTHCARE   INSURANCE  COMPANY 9/19/17   0M9A1 9IN2T0 1R7 ES2E0R1V7E09 SE3P9T0 -2508 1 700-10300 
-  - - -  - -  -  - - -  -  - - -  -  - -V-IERA  EAST  C/0  STATE  BOARD  OF  ADMIN
9/15/17   0G9O1L5F2 0H1O7LE2 0 S1P7O0N9SO3R20-57200-48000 
- -  -  - -  - - - -  -  - - -  - -  - -V-IERA  HAWKS  TRAVEL  BASEBALL ,   INC . 8/22/17   4W0 E7 S9C6O8 1T3UR2 F01 709   390-57200-46000 
8/29/17   4W0E7S9C8O0 8T5UR2F01709   39 0-57200-46000 
WESCOTURF INC .
VIER --VIERA EAST-- HSMITH

- -  -  -  -  - -  -  -  - - -7-23 -. 8-2   024976 
*	2,0 12 . 19
-  -  - -  -  - - -  -  -  -2 -, 0-12 -. 1-9   024977 
*	350 . 00
-  -  - -  -  -  - - - -  - -3 -50-. 0-0   02 4978 
*	211. 76 
*	218 .09
429 . 85 024979 

BANK B VIERA EAST-GOLF

A*P* 3 0 0CRHECK  DATES  09/18/2017   -   10/17/201Y7EA* R* -*TO-DATEVAIECRCOAUENATSTP-AYGAOBLLFECPORUREPSEAID/COMPUTER  CHECK  REGISTER	RUN  10/17/17	PAGE	4

INSECTICIDE

CHDAETCEK    VEND#	• • D. A• T. EINVOIINCVEO• I• C. E. •   . Y• R• MEOXPENDPSTEDATCOCT. #. . SUB	SUBCLASS  VENDOR  NAME 9/20/17 01400		9/30/17 5 0 0028 2	2 01709 390-57200-47500 
WEDGWORTH 'S, INC .
9/20/17 00212	9/30/17 0 9 302017 2 0 1709 320-57200-22400 

STATUS	AMOUNT
*	344 .00
- - - - - - - - - -
*	44 . 52

A• M• O• U• CNHTECK . • • • • 

#

344 . 00 024980 

HEALTH  SYSTEM

WUESTHOFF HEALTH SYSTEMS

- - - - - - - - - -

44 . 52 024981 

9/20/17 00324 

8/31/17   1G0O0L2F6 7B2A8LL2 S0170 9   300-14200-10000 
9/05/17 10026733 201709 300-14200-10000 
1 20 0276 7E3 6   N2F0L1 7T0E9AM3S00-14200-10000 

*	592 . 56
*	648. 00
*	162 .00

9/06/17 

GOLF  BALLS- NCAA TEAMS	*

9/12/17 10 024752 201709 300-14200-10000 
GOLF BALLS- NCAA TEAMS
9/15/17 10026733 201709 300-14200-10000 

324 . 00
*	162 .00

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

-	GOLF  BALLS- NCAA TEAMS	BRIDGESTONE GOLF , INC .

-  -  - -  -  -  -  - -  - -1 -, 8-8 8-. 5-6   024982 

9/20/17 01241 

9/19/17 SEPT720	201709 320-57200-46000 

*	250. 00

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

-	CLUB&REST WINDOW CLEANING CRYSTAL HI RISE , INC .

-  -  -  - -  -  -  -  - -  -  -2 -50 -.0 -0   024983 

9/28/17   01380	9/28/17   2C4O7M4PUTER2R0E1 P7 A0 9IRS320-57200-54500 

*	170 . 00

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

BLACK HOLE MAKERS LLC

- -  -  -  - -  - - -  -  -  -1 -7 0 -. 00-

024984

9/28/17 00024 

10/12/17 101 2 2017 201709 300-13 100-10000 

UTILITIES

10/12/17 10122017 201709 350-57200-43000 

UTILITIES

10/12/17   1U0T1 2IL2 I0T1 I7ES201709   330-57200-43000 
10/12/17   1U0 T1 2IL2 I0T1 7IES20170 9   390-57200-43000 

*	138.73
*	218 . 62
*	218 . 62
*	393 . 56
-

969 .53 024985 

9/28/17 01340 

CITY OF COCOA UTILITIES
9/19/17 0106940	201709 350-57200-51300 

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

*

395. 80

9/19/17   0B1A0L6L9 4W0ASH2E0R1 -70S9EP3T00-15500-10000 

BALL WASHER- NOV

9/19/17   0B1A0L6L9 4W0 ASH2E0R1 7-0O9CT300-15500- 10000 
9/19/17 0106940	201 709 300-15500-10000 
BALL WASHER- DEC

*	395.8 0
*	39 5. 80
*	395. 80

VIER  --VIERA  EAST--  HSMITH

BANK B VIERA EAST-GOLF

A*P* 3* 0C0RHECK  DATES   09 /18/2017   -   10/17/201Y7EA*R* *-TO-DATEVAIECRCOAUNEATSTP-AGYAOLBFLECPORUERPSAEID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	5

CHDAECTKE

VEND#	• • D• A. T. EINVOINCEVO. I. C. E. •   . Y• R• EMXOPENDPSTEDATCOCT. #. . SUB	SUBCLASS 9/19/17   0B1A0L6L9 4W0 ASH2E0R1-70J9AN300-15500-10000 
9/21/17   0W1 H0E7E0L12KIT2 -0 1B7A0L9L3W5 A0 -SH5E7R200-51300 

VENDOR NAME

STATUS
*
*

AMOUNT
395 .8 0
178 .6 1

A• M. O• U• NCTHECK . . #• • . 

9/28/17 00947 

9/21/17 

EASY PICKER GOLF PRODUCTS, INC .

*

P3E4S9T1 6C4O7NT2R0O1L709   390-57200-46500	*

247 . 02

2, 157 .61 024986 

9/28/17 00076 

- -  -  -  -  -  -  - - -  -  -  - -  - -  - -EC-OLAB  PEST  ELIMINATION 9/27/17 09272017 201709 300-13 100-10500 

-  - - -  -  -  -  - -  - - -2-47 -. 02- 173 . 07

024987 

FLORIDA CITY GAS	FLORIDA CITY GAS
9/28/17   00020	10/09/17   0A0D0V8E7R5T0 7IS2IN0G1 709   320-57200-48000 

-  - - -  - -  - - -  -  - -1-73 -.0 -7   024988 
*	1,2 87 .63

9/28/17 00587 

FLORIDA TODAY PAYMENT CENTER
9/12/17   5O1 I9L399	201709   390-57200-46100 
9/14/17   5D1 9IE3S9E8L	201709   390-57200-4 6100 

-  -  -  - -  -  - -  - -  -1-,2-87-. 63-
*	2, 107 .80
*	556 .58

024989 

-  -  - -  - - -  - -  - - -  -  - - -  -  - -  -  - - -  - - - -GL-OV-ER- O-IL-

M-PA-NY-

I-NC- -  -  - -  -  -  - -

-  -  -  -  -  - -  -  - -  -2-,6 -64 -.3 -8   024990 

9/28/17 01127 

9/28/17 01324 

9/13/17 0010 0 011 201709 300-13100-10000 

GFM

ADMIN

9/13/17 00100011 201709 300-13100-10000 

GCM

9/13/17 00100011 201709 39 0-57200-22000 
HEALTHFIRST HEALTH PLAN 8/16/17   0A8L1 S6 1T7ROPH2Y0 1 S7H0O9P3 I0N0C-14200-10000 
8/17/17  FY0A0R5D8 6M5A2RK2 E0R1 7S-0 9SE3P9T0-572 00-511 00
8/18/17 12208905 201709 320-57200-42000 
8/25/17   6AM2 7A9 3ZO7N1-6  S2T0A1M7 0PS9   320-57200-4 8000 
9/05/17   5C2R7A3 I8GSLIS2T0 1J7 O0 B9   P3O0 0ST-I1N3G100-10000 

SUPPLIES- PUBLIX

9/ 12/17   0D9I1A2G2-0 1K7AW2A0S1A7 0K9I   320-57200-51100 

9/12/17	7200-51100 

11489462 201709 320-5
SECURITY MIRROR- AMAZON

*	574.93
*	2, 097 .73 
*	4,1 19 .81
-  -  -  -  -  - -  -  -  -  -6 -,7-92 -. 4 -7   024991 
*	20.00
*	12 .3 1
*	249 .95
*	15 .00
*	71 . 45
*	29 .94
*	157 . 14

VIER   --VIERA  EAST-- HSMITH

BANK B VIERA EAST-GOLF

#

A*P*3* 00CRHECK  DATES  09/18/2017   -   10/17/201Y7EA*R* -*TO-DATEVAIECRCOAUNEATSTP-AGYAOLBLFECPORUERPSAEID/COMPUTER  CHECK  REGISTER	RUN  10/17/17	PAGE	6

CHDEACTKE

VEND#	. • D. A• T• EINVOIINCVEO• I• C• E• •    • Y• R• MEOXPENDPSTEDATCCOT.#. . SUB	SUBCLASS  VENDOR  NAME 9/12/17   7 S4U2P2P2L4 2IE8 S-2 0L1O7W0E9S320-572 00-5 1100 
9/16/17   0C9R1 I7CKREICT  W2I0R1E7L0E9 SS3 -20 -SE5P7T200-41000 
9/28/17   0AM9 2A8 2ZO0N17 PR2 0IM1 7E0M9EM3 2BE0R-5S7H2I0P0-54000 

STATUS	AMOUNT
*	13 .87
*	104 .00
*	10 .99

A. M• O• U• NCTHECK . . . • . 

9/28/17 00603 

REGIONS BANK
8/30/17   8L2A0 N8 3DSCAPE20170 9   390-572 00-46000 
8/30/17   8L2A0N8D4SCAPE2 0S1U7P0P9 LI3E9 0S-57200-46000 
9/18/17   8C3H5A3 7INSAW20 1709   390-57200-46000 

- - -  - - -  -  -  - - - -6 -84 -. 6 -5   024992 
*	42 . 85
*	6. 95 
*	30 . 95

9/28/17 00610 

9/28/17 00130 

9/28/17 01366 

CHAIN	ROCKLEDGE MOWER & SERVICE 9/21/17   4 S1E8P3T1EMBER2 0F1E7R0T9IL3 I9 0ZE-R57200-47500 
9/21/17   4O1 C8T3O1BER  F2E0R1T7 I0L9 IZ3E0R0-15500-10000 
9/21/17   4 N1 O8V3E1MBER2F0E1 R7T09IL3I0ZE0 R-15500-10000 
9/21/17   4 D1 E8C3E1MBER2F0E1R7T0 9IL3IZ0E0R-15500-10000 

SYSCO

-  -  -  - -  -  -  -  - -  -  -  -  -  -  -  - -SO-UTHEAST  PARTNERS 9/27/17   1 S2U2P5P1L9 5IE8 S-2 0S1E7P0T9   390-57200-51150 

EQUIPMENT

9/19/17   5E2Q0U6 5IP4M2 ENT201709   390-57200-54600 

- - -  - -  - - - -  -

*

434 .69
*	434. 69
*	434 .69
*	434 .68
-  - -  - -  - -  -  - -
*	71. 86

*

- - - - -  - - - - -
372 . 48 
*

80 . 75 024993 

1, 738 .75 024994 

71.8 6 024995 

9/28/17 00807 

9/22/17 5208 8 4 4	201709 350-57200-46200 
TCF EQUIPMENT FINANCE 9/05/17   9U1 N2 I1F0O4R4M7 S201709   390-57200-54100 
9/12/17   9U1N2 I1F0O4R5M7 S201709   390-57200-54100 
9/19/17   9U12NI1F0O4R6M8S 201 709   390-57200-54100 
9/26/17 91210479 201709 390-57200-54100 
UNIFORMS	UNIFIRST CORPORATION
VIER --VIERA EAST-- HSMITH

2, 144 .45
-  - -  -  -  -  - -  -  -  -2-, 5 -1 6 -. 9-3   024996 
*	122 .6 1
*	122 .6 1
*	122 .6 1
*	122.67
490 . 50 024997 

A*P* 3*0C0RHECK  DATES  09/18/2017   -   10/1 7/201Y7EA*R*-TO-DATEVAIECRCOAUNEATSTP-AGYAOLBFLECPORUERPSAEID/COMPUTER  CHECK  REGISTER	RUN   10/17/17 

PAGE	7

*	BANK B VIERA EAST-GOLF

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

STATUS

AMOUNT

. • • • CHECK • • • • • AMOUNT	#

9/28/17 01263 

9/28/17 00117 

9/22/17   1 0240B18  VEMA2 0M1E7M0B9ER3 2SH0 -IP5 7B2O0O0K-48000	*
- -  -  - -  - -  -  - - - -  - - -  -  -  -VE-MA  -  VIERA  EAST  MEN'S  ASSOCIATION 8/24/17   4 0SE7P9T7E4M1 B4ER20170 9   390-57200-46000	*
8/24/17   4O0C7T9O7B4E1R4   201709   300- 15500-10000	*
8/24/17   4N0O7V9E7M4B1E4R20170 9   300-15500-10000	*
8/24/17   4D0E7C9E7M4B1E4R201709   300-15500-10000	*

*

8/28/17   4L0A7N9D7S8C7A5PE2 0S1U7 P0P9 L3IE9S0-572 00-46000	*

SUPPLIES

9/13/17 407996 8 7 201709 390-57200-46000 
9/14/17 40799808 201709 39 0-57200-46000	*
9/19/17   4T0Y8 -0 0C4R0O7P201709   390-57200-46000	*
BRACKET/SEATS FOR WORKMAN WESCOTURF INC .

75 .00

459 . 68
459 . 68
459 .6 8
459 . 67
23 .38 
305 .33
66 .23
588 . 32

75 .00 024998 

2, 821.97 024999 

10/05/17 . 00782	10/03/17  52262	201710 340-57200-51100	*

*

MATS- OCT 17 
10/03/17   5M2A2 6T2S-  OCT2 01710   320-57200-5 1100 
- - - - - - - - - - - - - - - - - - - - - - - - - - -A-LINEN CONNECTION

VIERA VOICE AD OCT 17 

10/05/17 00987	10/01/17 20725	2 01710 320-5 2 00-48000	*
BLUEWATER CREATIVE GROUP INC

25 .50
71.94

465 . 00

97 .44 025000 

465 .00 025001 

10/05/17 00065 

10/05/17 00024 

10/05/17 01132 

9/26/17   7O1C3T31 10701 IN2T0E1R7N1E0T320-57200-34100 
- - -  -  - - -  -  - -  -  - - -  -  -  - -B-RIGHT  HOUSE  NETWORKS 9/26/17   SWEAPTER4 1/S7EW2 E0R17 0SE9PT32 01-7 57200-43000 
-  -  - - - -  -  - - -  -  -  - -  -  -  - -CI-TY  OF  COCOA  UTILITIES
9/22/17   3M6O8N2T6H6L3Y-  P2R0E1M7 I1U0M3P4R0O-S5H7O2P00-22000 
9/22/17   3M6O8 N2 T6 H6L3 Y-  P2R0E1M7 I1U0M3A0 0D-M1IN3 100-10000 
9/22/17 3682663- 201710 300-13 100-10000 
MONTHLY PREMIUM GF MAINT

*	99 . 98

*	54 .80

*	17 . 37
*	173 . 16
*	86 . 67

99 . 98 025 002

54 . 8 0 025003 

VIER   --VIERA  EAST-- HSMITH

BANK B VIERA EAST-GOLF

A* P* 3* 0 C0RHECK  DATES   09/18/2017   -   10/17/201Y7EA* R* *-TO-DATEVAIECRCOAUENATSTP-AYGAOLBFLECOPURREPSAEID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	8

CHDEACTKE

VEND#	• • D• A• T• EINVOINCEVO• I• C• E• .   • Y• R• EMXOPENDPSETDATCOCT. #. . SUB	SUBCLASS  VENDOR  NAME 9/22/17   3M6O8N2T6 H6L3Y-  P2R0E1M7 I1U0M3G9 C0 -M5A7I2N0T0-22000 

STATUS
*

AMOUNT
87. 10 

A• M• O. U. CNHTECK • • #. • • 

10/05/17 00101 

10/05/17 01333 

COLONIAL LIFE
9/01/17   9M3O8C7K9S9 9, 5SK2O0R1T7 S0 9,   P3O0L0O-S14200-10000 
9/19/17   9 3SH8 I9R6T7 S67   201709   300-14200- 10000 
-  - - - -  - -  -  -  - - - -  -  -  - - -CU-TTER  &  BUCK  INC 9/30/17 0917GG	201709 300-34700-00714 
9/30/17   0G9I1F7GTGCARD2S0 1 S7E0P9T3 21 06-5307200-48000 
DRINK TOKENS SEPT 16-30	DIVOTS GRILLE

-  - -  -  -  -  - -  - - -  -3-64-.3-0   025004 
*	584 .27
*	1, 560 .35
-  -  -  -  - - -  - - - -2 -, 14-4 -. 6-2   025005
*	428 . 30
*	12 0.00
- - -  -  - -  -  - -  - -  -5-48 -. 3-0   025006 

FLORIDA TODAY

10/05/17   00108	10/09/17   8A7U5G0 6B3E3ST2O0F1 7B0R9EV3A2R0D-5A7D2S00-48000 

*	210 .00
*	-  -  -  -  -  -  -  -  - - -  -2-10 -. 0-0   025007

10/05/17 00587 

10/05/17 00564 

9/26/17   5O2 I0L7-61SEPT201 709   390-57200-46110 
9/26/17   5O2I0L7 -62 SEPT201709   390-53800-46110 
-  -  -  -  -  - - - -  -  -  - -  -  -  -  -  -GL-OVER  OIL  COMPANY  INC 9/21/17 41768	201709 390-57200-47300 

870.24
*	1,720 . 30
-  -  -  -  -  -  - -  - - -2-, 5-90 -.54-
*	1,009 .45

025008 

TOPDRESSING- SEPT	GOLF SPECIALTIES , INC .

IPAR7 PRO LEASE- OCT 1 7

10/05/17 01355	10/01/17 7 0 67	2 0 1 7 10 350 -57 2 00-46200 
GPS TECHNOLOGIES , INC .

-  -  -  -  - -  -  - -  - -1-,0 -09 -. 4-5   025009 
*	936 . 00
*	-  -  - - - -  - - -  - - -9 -36-. 0-0   025010 

10/05/17 01372 

9/25/17 2 136 2 401 201710 320 -572 00- 34100 

COPIER LEASE- OCT 1 7

9/25/17 21362401 201710 300-13100-10000	*
COPIER LEASE- OCT 17	GREAT AMERICA FINANCIAL SVCS

93 . 12
93 .1 1

186 . 23 025011 

10/05/17 00159 

- - - - - - - - - - - - - - - - - - -
9/18/17 67054	201709 390-57200-46000 

- - - - - - - - - - - - - - -
*	117. 85 

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

-	OIL & LAPPING COMPOUND	ISLANDER GOLF SUPPLY, INC .

*	-  - -  - -  -  -  - -  - -  -1-17 -. 8-5   025012 

10/05/17 01386 

9/15/17   5B5U0N8K4ER  SA2N0D1 -70S9EP3T9 0-57200-47300 
LAKE JEM FARMS , INC .
VIER --VIERA EAST-- HSMITH

609 .4 0
609 .4 0 025013 

A*P*3* 00R	YEA* *R*-TO-DATE  ACCOUNTS   PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN   10/17/17	PAGE	9

CHECK DATES 09/18/2017 - 10/17/2017 

VIERA EAST- GOLF COURSE BANK B VIERA EAST-GOLF

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

STATUS	AMOUNT	• . • • CHECK • • • . • 
AMOUNT	#

10/05/17 01360 

10/05/17  00483 

9/27/17  26975	201709 300-14200-10000 

- -

-  -  -  -  SHIRT-S 	L-INKSOUL
9/25/17 091 7STMT 201709	300-13 100-10000 

9/25/17	0000 

BEDDING/MULCHIN & SLEDGEH 0917STMT 201709	300-13100-1 

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

9/25/17	511 00

CONCRETE PATCH & DRYWALL 091 7STMT 201 709 390-57200- 

*	564 .20

*

-  - - -  - -  -  - -  - - -5 -64 -,2 -0   025014 
43 .67
*	63 . 90
*	38 .90

10/05/ 17 01350 

- - - -

C-AT  RATED  SHEETHING	LOWE 'S 

*	-  -  -  -  -  - -  -  - - - - 1-46 -. 4 -7   025015 

9/28/17 15339259 201710 350-57200-51300 
GOLF  BALL DIS MACH- OCT17	MARLIN BUSINESS BANK

235 .7 9
235 .79 025016 

10/05/17 00180 

- - - - - - - - - - - - - - - - - - -
9/22/17 6045062	201 709 390-572 00-46000 lOTON STANDS , BLOW GUN , JAC
9/26/17 6135993	201709 390-57200-46000 

9/27/17 6 18 5 5 1 

4 TON VEHICLE STANDS
201709 390-57200-46000 

- - - - - - - - - - - - - - -
*	926 . 95
*	67 . 99
*	228 . 99- 

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

- -	RETURN  10 TON STAND	NAPA AUTO PARTS

*	-  -  -  -  -  -  -  -  -  - - -7-65 -. 9 -5   025017 

10/05/17 01363 

9/08/17 44296	201709 390-57200-47100 

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

FIELD TROUBLESHOOTING PWR 9/20/17  44321	201709 390-57200-4 7100

660.9 0
*	348 . 00

-	GSP WITH  IRR COMP PYMT	RAINBIRD INTERNATIONAL SERVICES

- -  -  -  -  -  -  - - - -1 -,0 -08 -. 90-  025018 

10/05/17 01293 

10/05/17 00176 

9/29/17  885748	201709 390-57200-47500 

-	- -	-

-  -  -  -  TUR-F-FUEL--SEP-T  -  - - -  -  -R-ESIDEX  LLC 9/28/17 52093142 201709 390-57200-46000 

9/28/17 

TWO BATTERIES- COMM&LAWN 52093225  201 709 390-57200-46000 
BAT-TERY	ROYAL  BATTERY  DIST ,   INC .

*	960 .00

*

-  -  -  -  -  -  - -  - - - -9-60 -. 0 -0   02 5019 
112 . 84 
*	82 . 35
- -  - -  -  -  -  -  - - -  -1 -9 5 -. 1-9   025020 

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

10/05/ 17 01334 

9/21/17 82663767 201709 390-572 00-51100 

613. 02

- - - -

C-OO-LER  &-PLA-ST-IC  CUP-S

-  -S-ITE  ONE  LANDSCAPE   SUPPLY

- - - - -

613. 02 02502 1

10/05/17 01366 

- -	-	- -

*	- - - - - - - - - -

9/23/17 5213398	201710 390-57200-54600 
TORO WORKMAN LEASE- OCT	TCF EQUIPMENT FINANCE
VIER --VIERA EAST-- HSMITH

652 .34 
652 .34 025022 

BANK B VIERA EAST-GOLF

#

A*P*3*0C0RHECK  DATES   09/18/2017   -   10/17/201Y7EA* R* -*TO-DATEVAIECRCAOUNEATSTP-AYGAOLBFLECPORUERPSAEID/COMPUTER  CHECK  REGISTER	RUN  10/17/17	PAGE	10 

CDHAECTKE

VEND#	. • D. A. T. EINVOIINCEVO• I• C• E. .   . Y. R• MEXOPENDPSETDATCOCT. #. . SUB	SUBCLASS

VENDOR NAME	STATUS

AMOUNT

• . • . CHECK . . • • • AMOUNT

10/05/17   01281	10/01/17   1C0O1N7TSTULTIN2G0 1 S7E1R0V3IC9E0-S-5 7O2 C0T0-34100 

OCT DUMPTER PICKUP

-  -  - - -  -  - -  -  -  -  -  - -  -  -  - - -  - -  - -  -  -  - -TH-OMAS  TRAMMELL 10/05/17 01206	10/01/17 90 14872- 2 0 1 7 1 0 32 0 -57200-34100 
10/01/17 9015355- 201710 39 0-57200-4 7900 
OCTOBER DUMPSTER PICKUP	WASTE MANAGEMENT INC . OF FLORIDA

*	500.00
-  -  - -  -  -  -  -  - -  - -5-00-. 0-0   025023 
*	338 . 11
*	135 .31 
-  - -  - -  - - - - -  -  -4 -73 -. 4 -2   025024 

10/05/17 00117 

10/05/17 01400 

10/05/17 01397 

9/22/17 4080 1226 201709 390-57200-46000 
SPRAYER & TRIP SUPPLIES 9/25/17   4 S0U8P0P1L4 4IE9 S-2 0S1E7P0T9   390-57200-46000 
-  -  - -  -  - - -  -  - -  -  - - -  - - -WE-SCOTURF  INC . 9/21/17 5000327	201709 390-57200-47500 

- -	-

-  -  -  -  CHEM-ICAL-S--SE-PT- - - - -  - -WE-DGWORTH 'S,   INC .

*	592 .60 
*	57 .9 1
- -  -  -  -  - -  - -  -  - -6 -5 0 -. 5-1   025025 
*	726 . 50

*

-  - -  -  -  - - -  - -  - -7-26 -. 5-0   025026 
97 . 00

GOLF  CART  LEASE-  SEPT

9/27/17 621068	2 0 170 9 35 0 -57200-46200 

GOLF  CART  LEASE-  OCT

9/27/17 62 1068	2 0 1 7 09 300 -15500-10000	*

CART LEASE- OCT 17 

9/27/17 621313	2 01710 3 5 0 -57200-46200	*
YAMAHA MOTOR FINANCE CORP , USA
TOTAL FOR BANK B TOTAL FOR REGISTER

VIER --VIERA EAST-- HSMITH

97 . 00
130 . 00 

133 , 792. 55
133, 792 . 55

324 . 00 025027 

OJ

Assets

Viera East
Community Development District
Combined Balance Sheet September 30, 201 7
Governmental Fund Types

General	Ca12ital Reserve	Debt Service

Golf Course/Rfl_creation

Totals (memorandum on�

Operating Account	$161 ,720	$49,49--0-	-----

$1 09,860

$321 ,071

Accounts Receivable	-
Assessment Receivable	----
Rent Receivable
Due From Golf Course	$73,830

-------
---

--
--
---

($9,472)
--
$46-3

($9,472)
$0
$463
$73,830

Due From General Fund	--	---	-
Due From Capital Reserve	--	----	--

Due from Other	--	--	----

Due from Debt Service	$5	----	---
Inventory - Pro Shop	---	--	---
Investments: State Board	----	$235,734	----

Reserve - Series 201 2	----	--	---

Benefit Assessment- Series 201 2	---	---	---

-

Bond Service 2006	----	--	$483,820
Improvements (Net of Depreciation)	---	-

$18,914 
$59,995
---
$872
$75,042
--
$93,699
$281 ,1 6-8
$1 ,322,853

$18,91 4
$59,995
$5
$872
$75,042
$235,734
$93,699
$281 ,1 68
$483,820
$1 ,322,853

---

Prepaid Expenses- Debt	---	---

$2851224

Prepaid Expenses- Operations	$1 3,558
ITotal Assets	$249,114 

--
----
$483,820

----
$78,529
$2,03 1 ,922

$0

s31050,oa1 11

$92,087

Liabilities
Accounts Payable
Accrued Expenses
Deferred Revenue- Season Advance

$790	---	----

----	---

---	----	--
--

$1 3,032
$167
$38,040

$1 3,822
$167
$38,040

Deferred Revenue- Special Assessments O&M	-	--	---
Deferred Revenue- Special Assessments Debt	--	--	---

Due to General Fund	---	--	$5 

Deposit-Divots Grill	----	..---	---
Accrued Interest Payable	--	--	-
Accrued Principal Payable	---	-------	-

-
--
$8,000
$73,830
$73,769
---

$0
$0
$8,000
$73,835
$73,769
$0

---

Sales Tax Payable	$1 8,9 1 4

Golf Cart Lease Payable	-----
Due to Golf Course	--

--
$59,995	---

----
$6,41 6
-

$0
$6,416 
$78,909

Due to Debt Service

----

---

-----

-----	$0

Due to Capital Reserve
Accrued Payroll Payable	$8,902

----	---

$1 4,872

$0
$23,774

---
---

---

Bonds Payable - Series 201 2	---	---

$4,445,000

$4,445,000

Bond Discount Deferred Loss
Fund Equity

---	----	---

($23,633) ($243 ,1 97)

($23,633) ($243, 197)

Net Assets	-	---	--

($2,374,374)

($2,374,374)

Fund Balances
Assigned - First Quarter	$1 76,000
Assigned - Prepaid Expenses	$1 3,558

-------	---

---

----

--
--
----

$1 76,000
$1 3,558

Unassigned	$30,950	$225,229
Restricted for Debt Service	----	--	$483,815 

$256, 1 80
-	$483 ,81 5

Total Liabilities, Fund Equity, Other	$249,1 14 

$483&29

$2,031,922

$3,050,081

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 201 7

Bud et	9/30/1 7	9/30/1 7	Variance	
Revenues					
Maintenance Assessments	$808, 1 57	$808 ,1 57 	$808, 1 57	$0	
Golf Course Administrative Services	$56,280	$56,280 	$56,280	$1 	
Interest Income	$1 00	$1 00	$0	($ 1 00)	
Total Revenues	 	$864,536		$864,536 	$864,437	($99)!	
Administrative Expenditures					
Supervisors Fees	$29, 587	$29,587	$31 ,1 33 	($1 ,546) 	
Engineering Fees	$5 ,000	$5 ,000	$4,265	$735 	
Attorney's Fees	$5 ,000	$5 ,000	$1 1 ,620	($6,620)	
Dissemination	$1 ,000	$1 ,000	$1 ,000	$0	
Trustee Fees	$5 ,600	$5 ,600	$5,576		
Annual Audit	$6 ,500	$6,500	$6 ,41 9	$81 	
Collection Agent	$2, 500	$2,500	$2, 500	$0	
Management Fees	$1 08, 51 5	$1 08,515 	$97, 51 5	$1 1 ,000	
Telephone	$250 	$250 	$0	$250 	
Postage	$2, 500	$2, 500	$2,347	$1 53	
Printing & Binding	$5,500 	$5 ,500	$1 ,732 	$3,768 	
Insurance	$7,293 	$7,293 	$6,278 	$1 ,01 5	
Legal Advertising	$2 ,500	$2, 500	$1 99	$2,301 	
Other Current Charges	$1 ,500	$1 ,500	$1 ,47 1	$29 	
Office Supplies	$1 ,000	$1 ,000	$3,41 3	($2,41 3) 	
Dues & Licenses	$175	$1 75 	$1 75	$0	
Information Technology	$3 ,400	$3,400	$3 ,400	$0 	

Adopted	Prorated Budget	Actual

Total Administrative	$ 1 87,820	$ 1 87,820	$1 79,043	sa,171 1

Page 2

Operating Expenditures

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 201 7
Adopted	Prorated Budget	Actual
Bud et	9/30/1 7	9/30/1 7	Variance

Salaries	$1 1 4,283	$1 1 4,283	$1 24,761	($1 0,478)
Administrative  Fee	$1 ,1 42	$1,1 42	$1 ,363	($221 )
FICA Expense	$8,743	$8,743	$9,255	($5 1 2 )
Employee Insurance	$7,238	$7,238	$6 ,460
Workers Compensation	$2,240	$2,240	$2,396	($ 1 56) 
Unemployment	$853	$777	$76

$393 

Other Contractual	$5,500	$5,500	$6,364	($864)
Training	$500	$500	$1 07
Uniforms	$500	$500	$705	($205)
Total Operating	$ 1 40,999	$ 1 40,999	$1 52,1 89          ($1 1 ,1 90)1
Main tenance Expenditures
Canal  Maintenance	$1 1 ,000	$1 1 ,000	$23,564 ($ 1 2,5 64)
Lake Bank Restoration	$60,000	$60,000	$57,400    $2,600
Environmental Services	$39,000	$39,000		$9,576 $29,424 Water Management System	$99,000	$99,000	$96,009 $2,99 1 Control Burns	$1 5,000	$1 5,000		$4,892    $1 0,1 08
Contingencies	$1 0,000	$1 0,000	$8,62 1	$1 ,379
Fire Line Maintenance	$5,000	$5,000	$3,925     $1 ,075
Basin Repair	$5,000	$5,000	$2, 320      $2,680
Total Maintenance	$244,000	$244,000	$206,307	$37,693 1

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 201 7 
Adopted	Prorated Budget	Actual
Bud et	9/30/1 7	9/30/1 7	Variance
Grounds Maintenance Expenditures
Salaries	$1 41 ,446	$1 41 ,446	$1 41 ,034	$41 2
Administrative  Fees	$3 ,1 32	$3,1 32	$3,51 1	($379)
FICA	$1 0, 821	$1 0,821	$9,8 10	$1 ,01 1
Health Insurance	$24,1 32	$24,1 32	$20,685	$3,447

$347

Workers Compensation	$2,772	$2,772	$2,602	$1 70
Unemployment	$2,1 32	$2,1 32	$1 ,785 
Telephone	$1 ,500	$1 ,500	$2,876	($ 1 ,376)
Utilities	$7,700	$7,700	$5,78 1	$1 ,919 
Property Appraiser	$1 ,990	$1 ,990	$1 ,986	$4 
Insurance	$ 2,099	$2,099	$1 ,730	$369
Repairs	$20,000	$20,000	$9, 344	$1 0,656
Fuel	$23,000	$23 ,000	$8,727	$1 4,273
Park Maintenance	$3 ,000	$3 ,000	$3,434	($434)
Chemicals	$5 ,000	$5,000	$3,751	$1 ,249
Contingencies	$1 ,000	$1 ,000	$8,078	($7,078)

($94)

Refuse	$5, 1 60	$5,1 60	$8,968	($3,808)
Office Supplies	$250	$250	$344
Uniforms	$3 ,000	$3 ,000	$2,727	$273
Maintenance Reserve - Transfer Out	$33, 583	$33,583	$33,583	$0
Total Grounds Maintenance			$291 ,717	$291 ,71 7		$270,755	s20,9s2 I Total Expenditures		 	$864,536	$864,536		$808,295	$561241 Excess Revenue/(Expenditures)	 			$0				$56,1 42  		
Beginning Fund Balance	 	$0		$1 64,367    	
Ending Fund Balance	$0	$220,509

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending September 30, 201 7

Revenues

Adopted Bud et

Prorated Budget
9/30/1 7

Actual
9/30/1 7

Variance

Interest Income		$250		$250		$2, 547 Reserve Funding - Transfer In (General)        $33,583	$33,583	$33,583 Reserve Funding - Transfer In (Golf)	$30,1 60	$30,1 60	$33,545 
Total Revenues	$63,993	$63,993	$69,675
Expenditures
Capital Outlay	$0	$0	$1 1 0,900
Transfer Out	$0	$0	$50,000
Total Expenditures	 	$0	$0           $1 60,900

$2,297
($0)
$3,385
ss,sa2 1

($ 1 1 0,900)
($ 50,000)
{$ 1 60,900}1

Excess Revenues/(Expenditures)		 $63,993		($91 ,225}	 Beginning Fund Balance	 $785,491		$31 6,454    	  Ending Fund Balance		$849,484			$225,229

Page 5

Viera  East Community Development District
Capital Reserve Fund

Check Date	Vendor	Detail

Capital Outlay Check Register Detail For Period Ending September 30, 2017 

Ca�ital Outlal(
FY20 17 

Amount

1 1 /2/1 6 Regions Bank	Wire Transfer Fee	$	15.00	
1 1 /6/1 6 ADT	Install Security System	$	2,995.00	
1 1 /9/1 6 Payne Restaurant Eqpt	Ice Machine/Dispenser	$	6,975.04	
1 1 /9/16 A. Duda & Sons, Inc	Bermuda Sod	$	4,600.00	
1 2/1 6/1 6 Green Leaf Landscaping	Remove Trees/Grind Stumps	$	750.00	
1 2/1 6/1 6 Payne Restaurant Eqpt	Ice/Water Cup Dispenser	$	797.50	
1 2/1 6/1 6 Watertronics, LLC	Repair Pump	$	7,903. 10 	
1 /25/1 7 Payne Restaurant Eqpt	Ice Machine	$	3, 648.00	
2/9/1 7 Don Bo, Inc	Replace Cart Path	$	7,700.00	
2/22/1 7 Pam's Parking Marking	Paint Crosswalk	$	325.00	
3/1 /1 7 Roto-Rooter Services, CO	Plumbing Repairs	$	1 1 5.00	
3/26/17 Beeman's Nursery, Inc	Spartina Grass	$	1, 522.50	

4/4/17 Golf Specialties, Inc	Hole 1 5 Repair	$	903.25	
4/4/1 7 Beeman's Nursery, Inc	Zoysia/Crown Grass	$	4,582.40	
5/3/1 7 Beeman's Nursery, Inc	Zoysia	$	790.00	
5/3/1 7 Site One Landscape Supply	River Rock	$	907.85	
5/8/1 7 Site One Landscape Supply	River Rock	$	904.85	
8/1 7/1 7 FIS Outdoor	Eagle Golf Rotor	$	4,211 .97	
8/30/1 7 Watertronics, LLC	Transfer Pump	$	4,238.85	
9/6/1 7 Landirr Inc	Final Bunker & Tee Reno	$ 57,000.00	
9/1 5/1 7 Regions Bank	Wire Transfer Fee	$	15.00
tal	

To	$1 1 0,900.31

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures For Period Ending September 30, 201 7

Adopted	Prorated Budget	Actual
 	Bud  et	9/30/1 7		9/30/1 7

Variance

Revenues		
Special Assessments	$2,423,1 70	$2,423, 1 70	$2,423, 1 70 	$0 	
Interest Income	$1 00	$1 00	$1 ,678 	$1 ,578 	
Total Revenues	$2,423,270	$2,423,270	$2,424,848	$1 ,s1a 1	
Expenditures					

Series 2006 lnterest- 1 1 /1 lnterest-5/1 Principal-5/1
Other Debt Service Costs
Total Expenditures

$340,83 1	$340,831	$340,83 1
$340,83 1	$340,83 1	$340,83 1
$1 ,71 0,000	$1 ,71 0,000	$1 ,71 0,000
$46,873	$46,873	$47,01 6
$2,43 8,536	$2,438,536	$2,438,679

$0
$0
$0 ($1 43)

($ 1 43)1

Excess Revenues/(Expenditures)	($ 1 5,266)	($ 1 3 ,830)	
Beginning Fund Balance	$466,966	$497,645	
			
Ending Fund Balance	$45 1 ,701	$483,81 5 	

Page 7

CommunityVDeraveEloapsmt ent District
Golf Course/Recreation  Fund - Operations
Statement of Revenues & Expenditures For Period Ending September 30, 201 7

Number of Rounds

� II Actuals

Current Month Budget

Van.ance 11 

Actuals

YearB-utod-geOatte

Variance

Paid Rounds
Member Rounds Comp Rounds Total Memberships
Revenue perRound
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
GolfCourse Expenditures
Other Contractual Services
Travel & Per Diem Telephone/Internet
Postage
Printing & Binding

34,000	1,945
1 0,000	359

60	2		2	63	60	3	

							

6,000	311 

$24

$393

$1,1 76,000	$47,233
$50,000
($50,000)	($658)
$240,000	$1 4,706
$1 5,000	$1 ,422
$72,000	$3,211 
$1 5,000	$175 
$1 1 0,000	$5,383
$1 0,000	$522
$22,527	$1 ,877

I $1 ,61s,s21I I	
$74,491	
$85,354			
$1,675,527	
($44, 128)1	
$1 8,000
$1 00	$627
$0	$1 ,501
$8	$875
$8	$1 5,1 02
$0	$1 8,000
$100	$2,898
$100	
$1 1 ,500
$750	$104
$250	$959
$63	$855 ($1 87)	$7,938
$421	$1 1 ,500
$750	$3,562
$329	

$1 5,000	$227

$1 ,000

2,414	(469)
71 0	(351) 
426	(1 1 5)

$25	($0)

$59,388	($ 1 2,1 55)
$2,525	($2,1 33} 
($2,525)	$1 ,867
$1 2,1 20	$2,586
$758	$665
$3,636	($425)
$758	($583)
$5,555	($1 72)
$505
$1 ,877	$0

($1 0,863}1 1 $1,631,399

$758	($530)

$83

37,601
8,41 6
6,961

$1,1 75,024
$10,317 ($23,633)
$209,722
$26,890
$70,71 2
$2,145
$1 1 8,368
$1 0,201
$22,527
$9,126

$668

34,000	3,601
1 0,000	(1 ,584)
6,000	961 

$35

$1,1 76,000	($976)
$50,000	($39,683) ($50,000)		$26,367
$240,000 ($30,278)
$1 5,000	$1 1,890
$72,000	($1 ,288}
$1 5,000      ($1 2,855)
$1 1 0,000	$8,368
$1 0,000	$201
$22,527
$1 5,000

$1 ,000	$332

Utilities
Repairs & Maintenance Advertising
Bank Charges

$5,000	$289	$41 7	$128	$5,876
$7,000	$250	$584	$334	$9,096
$45,000	$2,942	$3,753	$81 1	$38,349

$345

$28,000	$1 ,746	$2,335	$589	$31 ,886

$5,000	($876)
$7,000	($2,096)
$45,000	$6,651
$28,000	($3,886)

Office Supplies

$1 ,500	$55	$1 25

$1 ,278

$1 ,500	$222

Operating Supplies

$7,500

$626	$281	$8,185

$7,500	($685)

Meals

$100	$0	$8	$8	$77

$100	$23

Dues, Licenses & Subscriptions Drug Testing - All Departments

$2,000	$61 1	$167
$500	$45

$3,496
($3)	$535 

$2,000	($1 ,496)
$500	($35)

Training, Education & Employee Relations
Contractual Security IT Services

$1 ,500	$0	$125	$125	$1 ,887
$3,500	$591	$292	($299)	$6,683

$1 1 ,246

$1 ,900	$1 70	$1S8	($12)	$5,445

$1 ,500
$3,500	($3,1 83) 

$1 34,850

$1 ,900	($3,545)

Total Golf Course Expenditures

I  $134,BS0II	$8,024

$31222 11	$1 36,923

Page  8

For Period Ending September 30, 201 7

CommunityVDieeraveEloapsmt ent District GSotlfatCeomuresnet/oRfecRreevaetniounesFu&ndEx-pOenpdeirtautrieosns

Bud t

Restaurant Expenditures

Adopted I

Actuals    CurreBund!lt Meotnth   Variance   II

Actuals

Year-to-Date
Bud!let	Variance

UPetsilittiCesontrol

$1 ,,0700

$966

$455

$1 0,700

$86

($$581 61) 

$ 1 ,08308	$91 ,,0700

($61 6802)

REeqpuaipirmsent Lease

$0	$ 1 $709

$0	$0

$ 1$,61 3461

$0	($(1$,61 3416))

Total Restaurant Expenditures	I
Pro Shop Expenditures

s1 0,1ool l	$1,1 45	$540	is6o4il l

$1 1 ,995

($1 ,295)1

SAadlmariineistrative Fee

$8$83,,050501	$4$,356879

$7$,239336

$2(,7$6963)

$$742,00331	$8$83,,050501

$1(5$,479892)

FHIeCaAlthExIpnseunrsaence
WUnoermkeprlsoyCmomenptensation

$6$,4361 15	$3$41 98 
$21 ,,6391 86	$41

$526
$20305 

$$1 7271
$$1 4509

$5$,426297	$6$,341615

$38

$407

$2,,5241 31	$21 ,6391 68 

$ 1 8982
$1 85 

GUtoilitiPersinting
PResptaiCrsontrol

$8$,5000	$7$407
$1$,8205 0	$0

$667
$1 50

($8402)

$ 21

$$1 2501

$7,621	$8$,0500	$3$7949
$1 ,0$308	$1$,28050	$726502

SUunpifpolrimess

$2$,57050	$0

$2$0638

$$1 6537

$1 ,0$405	$2$,57050	$ 1$,47505

DTuraeisn,inLgi,ceEndsuecsat&ioSnu&bsEcmripltoioynese Relations

$3$,530705	$1 ,00$0

$$29321 

($708)

$2,000	$3$,350705

$ 1$,500

Veterans Program

$500	$0

$0	$500

Total Pro Shop Expenditures	I

$1 20,51 61 1	$7,257	$1 0,043	$2,786 II     $97,795       $1 20,5 16	$22,721

Page 9

For Period Ending September 30, 201 7

CommunityVDieeraveEloapsmt ent District GSotlfaCteomuresnet/oRfecRreevaetniounesFu&ndEx-pOenpdeirtautrieosns

A ;: II

Actuals

Current Month
Budget

Variance

Year-to-Date

II

    Actuals	Budget	Variance

Cart Facility

-   SAadlamriineistrative Fee

$6$5,255684	$3,664

$5$,446383

$(1$,71 91 79)

$$565,,85275	$$65,,526548

$(8$,72369)

$555

FWICoArkeErxspeCnosmepensation

$1 ,,0281 69	$280

$41 01 87

$138

$1 ,037947	$1 ,,0281 96	$61 492

Utielitmiepsloyment

$ $1 23,,530307	$ 1$,01 6592

$ 1$,024728

$($1 01 09)

$$1 2,,0996	$$1 23,,530307	$40349

Fuel

$  $500	$0

$42

$205	$500	$295

CCartrt LMeaainsteenance

4$25,,07050

$2,6$1 40

$3$,272509

$ 1$,21 3296

$4$45,,2561 09	$4$52,,07050	($(1$,28 1 0))

CDarirvtin&g FRaacnilgiteies Supplies

$ 1 ,0500	($1 $50)

$$1 8253

$2$7835

$7$,025247	$ 1 ,,0500	($5$,757544)

Uniforms
Total cart Facirlty	I

$55 

Starter Marshals

$500	$0

261	$1 2,01 8	s3,7s1 11 	$1 40,324	$1 44,214	s3	
221 51	$3$,02739	$1,7$61 85 	$4$34,,4241 69	$3$63,,434756	

$1 44,21411	$8,

$142	$500	$358
,89o I

SAadlamriineistrative Fee

$$363,37456

$ 1$,3

$74

FWICoArkeErxspeCnosmepensation

$2$,655661	$$1 0281

$213 

$$1 21 72 

$3$,4831 89	$2$,655661

($81 5828)

!$9,368}1

Uniefmonnplosyment

$ 1$,27507

$$1 4261

$231

$2$,31 42	$ 1$,27507	($ 1 9028)

Total Starter Marshals	I

$77,000

Merchandise Sales

$45,0451 1

$3,754

$2,01 6 II 

$54,41 3	$45,045 

Cost of Goods Sold

       $77,000	$4,1 77	$6,41 7	$2,240 

$86,009	$77,000	($9,009)

Total Merchandise Sales	I
Golf Course Maintenance

ASadlmariineistrative Fees

$4,177	SZ,240 II 

$633

($257)

$39$07,,259362	$26$,614307	$32,520	$6,3(8$28)

$86,009

$37$85,,9301 47	$390,236	$1 4,929

FEImCpAloEyxepeenInsseurance

$465,,456740	$31 ,,694495	$3,,7281 49	$1 691

$4268,,762475	$2$67,56942	($(1$,31 6232))

$536

$436

$333

Drug Testing

$420

$31

$45

WUnoermkeprlsoyCmomenptensation

$56,,82036

$$405

$567
$35

4
$391

$67,,025673

4$65,,487006
$5$,42320

($3,1 75)

$375

($7 ,027)

TCeolnespuhltoinneg/FIneteesrnet

$46,,000

$0	$500

$30330

$2,,0780

$46,,000	$1 ,92$20

URetiplitaiiers/Water

$325,,0700	$3,,91 6793

$2,61 4672

($1 (,3$0322)

$4286,,598	$3225,,7000     ($1 (6$,85598)

$994

PFueestl &CoOnitl rol

$4$51 ,,0500

$5$,2575

$3$,71 5205

($(1$,51 0225)

$4$21 ,,0881

$4$51,,0500

$(3$,953821 )

Irrigation/Drainage

$30,000	$1 ,5046

Page 10

$2,500

$23,209	$30,000	$6,791

Viera East
Community  Development  District Golf Course/Recreation Fund - Operations
Statement of Revenues & Expenditures For Period Ending September 30, 201 7

Sand and Topsoil Flower/Mulch

A;:   II Actuals
$18,000	$4,147
$1 5,000	$0

Current Month
Budget	Van.ance 11 
$1 ,500
$1 ,250	$1 ,250

Actuals
$1 4,452
$1 ,491

Year-to-Date
Budget	Variance
$1 8,000	$3, 548
$1 5,000	$1 3,509

Fertilizer
Seed/Sod Trash Removal
Contingency
First  Aid Office Supplies
Operating Supplies Training
Janitorial Supplies
Soil & Water Testing Uniforms
GC Repair and Upgrade Equipment Rental
Equipment Lease Small Tools
Truck Maintenance IT Services
Total Golf Course Maintenance
Administrative Expenditures
Legal Fees Arbitrage
Dissemination

$1 08,500	$10,221
$1 1 ,500	$0
$2,000	$0
$1 0,000	$0

$74

$600	$0

$1 4,000	$0

$500	$664
$500
$1 ,500	$72
$2,000	$0
$1 0,500	$491
$50,000	$25,000

$9,729

$6,000
$101 ,000
$500
$600	$0

I

 	$600 	$0 
$979,81 811 $96,500

$1 ,500	$0
$600	$50
$1 ,000	$83

$9,042	($1 ,1 80)
$958	$958
$167	$167
$833	$833
$50	$50
$42	($32)
$1,167	$502
$125	$53
$1 67	$1 67
$875	$385
$4,1 67	($20,833)
$500	$500
$8,41 7

$50

$42
$50

$81,652

$50      !$1 4,848}1 I
$125	$125 

$83

$50	$0
($0)

$127,144
$7,899
$1,455
$4,558
$655
$21 9
$1 8,934
$2,527
$1 ,998
$689
$9,790
$25,000
$2,473
$90,693
$0
$0
$0
$932,526

$0
$600
$1 ,000

$1 08,500 ($1 8,644)
$1 1 ,500	$3,601
$2,000	$545
$1 0,000	$5,442
$600	($55)
$500	$281
$1 4,000
.  $500
$1 ,500	($498)
$2,000	$1 ,31 1
$1 0,500	$71 0
$50,000	$25,000
$6,000	$3,527
$101 ,000	$1 0,307
$500	$500

I

$600	$600
$600	$600
$979,81 8	$41.292

$1 ,500	$1 ,500
$600	$0

$33 

$1 ,000	($0)

Trustee Fees Annual Audit
Golf Course Administrative Services Insurance
Property Taxes

$3,750	$302
$1 ,500	$1 22
$56,280	$4,690
$65,000	$5,587
$6,000	$948

$31 3	$1 1
$125	$3
$4,690	$0
$5,41 7	($1 70)
$500	($448)

$3,717 
$1 ,481
$56,280
$64,123 
$1 0,438

$ 3,750
$1 ,500
$56,280
$65,000
$6,000

$19 
$0
$877 ($4.43 8)

Total Administrative Expenditures
Renewal & Replacement Operating Reserves

I  $1 35,63011  $1 1,782
$30,1 60	$2,01 2
$0	$0

$1 1,303	($479)1 1
$2, 513	$501
$0	$0

$13 7,640
$33,545
$0

$13 5,630	{$2,01 011
$30,1 60	($3,385)
$0	$0

Total Reserves

I	$30,16011	$2,012	$ 2,513	sso1 11	 	

$30,160	($3,385)!

Total Revenues Total Expenditures
Operating Income (Loss)

$74,491	$85,354	($10,863)   1   !  $1,631,399
I s11677,933I I  s140,a95   $13 9,485	($1,41 0)1 1 $1,631,170
I	-$2,40611   ($66,404)    ($54,13 1)    ($1 2,273)1 1   	$229 

Page 11

$1 ,675,527	($44,1 28)1
$1,677,933	S4s,1s3 I ($2,406)		s2,s3s  I

For Period Ending September 30, 201 7

CommunityVDieveEloaspmt ent District GSotlfatCeomuresnet/oRfecRreevaetniounesFu&ndEx-pOenpdeirtautrioesns

Non Operating Revenues/(Expenditures)

-  I   ABduodgpteetd   11 

Actuals

CurreBundgt Meotnth

Variance 11 

Actuals

YearB-ut<Hldgeatte

Variance I

$554

SInpteerceiasltAInscseosmsements	$558,355	$49,479

$46,530

$2,950	$567,205

$558,355	$8,850

ITnrtaenrsefsetrEInxpense

$300	$6$40

$25

$0	$50,000

$30$0	$50$,020540

($365,000)

TProitnaclipNaol nExOppeenraseting  Revenues/(Expenditures) I ($ 191 ,249)	($$31 05,,9431 77)}

($31 05,,4931 77)   	(($$0	\($$31 9651 ,,020409))

($1 91 ,249)	(($0))

$61,510 
$61,739

s2,40s I        $3 1 89	$201	s2 989 1

 	$2 406 ss9,104 I

($365:000)

Change in Net Assets	I 	soil  ($6-3,21 5)

($53,930)	($9,284)1 1 		$0	ss1 ,139 I

Beginning Net Assets	I	SOl l	-

-	-	 	

Ending Net Assets	I	soi l

-	-	11 !$2,374,3741

Page  12

Revenues

Viera East General Fund Month to Month
October	Nove!!!!l!I[	December       Janu!    !    !    l    l :     Feb!l!a!:l:	March	�I	Ml�	June	Ju!J(	&!9ust	S!!e!:ember	Total

Golf Course Administrative Services

Maintenance Assessments	$99    $21 0,1 16	$501,730    $1 5,285   $34,686	$7,656	$1 6,462	$9,019	$1 3,105	$0	$0	$0	$808,157
$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280

IMntisecreelslatnIenocuosmIencome

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

!1 2,346

!21,1 52

$0	$0	$0	$0	$0	$0	$0	$0
Tollll Revenues	I	$4,789    121 4,!!QG	!506,420    !1 9,975    !�1M76
Administrative Expenditures

$0	$0	$0
$1 7,795	$4,690	!4,690

Supervisors Fees	$2,488	$2,258	$3,577	$2,525	$2,488	$2,258	$2,488	$3,734	$2,503	$2,272	$2,272	$2,272	$31,133

Engineering Fees	$0	$0	$0	$220	$220	$220	$ 1,61 5	$0	$1 ,990

$0	$0	$4,265

$445
$463

Dissemination	$83

$83

Attorney Fees	$0	$4,290	$4,747
$83	$83	$83

$0	$2,1 38	$0

$83
$542

$83

$83

$0	$0	$1 1,620
$83	$1 ,000

$467

$542

Trustee Fees

$467	$467	$467	$467	$463

$463	$463	$463	$5,576

Annual Audit	$542

$542	$542

$542	$528	$528	$528	$528	$528	$528	$6,419 

Management Fees	$8,043

Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$2,500

Telephone	so

$9,043	$8,043	$8,043	$8,043	$8,043	$8,043	$8,043	$8,043	$8,043	$8,043	$8,043	$97,51 5
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$83

Postage	$81	$41 9	$254	$148	$479	$221	$100	$160	$151	$83	$168

$2,347

$1 55 

$177

Printing & Binding	$1 99	$1 16 

$43	$140	$24

$160	$296

$330

$1 ,732

Insurance	$51 1	$51 1	$51 1	$51 1	$654	$51 1	$51 1	$51 1	$51 1	$51 1	$51 1	$51 1	$6,278

Legal Advertising	$0	$199

$0	$0	$0	$0	$0	$0	$0	$0	$0	$199 

Other current Charges	$96	$88	$88	$1 78	$321	$1 30	$119	$46	$103	$101	$130

$1 ,471

Office Supplies	$700	$501

$1 84	$208	$424	$182	$42

$632

$0	$3,413 

$15 

Dues & Ucenses	$1 5	$15	$1 5	$1 5	$15 

$15 

$1 5

$175 

$1 5

11 9,226

Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$3,400

Total Administrative	I	!14,71 6       !1 8,023 
Operating Expenditures

!13,450    11 4,151	11 5,�67	!1 4,730	11 4,278

11 3,400	11 3,074	S1 2 560	1119,043 I

Salaries	$9,417	$9,651	$1 0,466  $1 0,544	$9,966	$1 0,861	$1 0,575	$1 0,822	$10,531	$10,901	$1 0,799	$1 0,229	$1 24,761

FICA Expense

Administrative Fees	$99	$1 11	$1 15	$1 15	$1 04	$1 15	$1 12	$1 15	$1 17	$121	$121	$1 17	$1 ,363
$690	$709	$788	$778	$739	$805	$784	$802	$795	$806	$800	$758	$9,255

$393

Employee Insurance	$548	$548	$449	$586	$61 7	$581	$581

$545	$718 

$6,460

Workers Compensati�n	$171	$176	$1 91	$1 92	$181	$198	$192	$21 1	$21 9	$227	$225	$21 3	$2,396

$32

$777

$0	$0	$0	$602

	$590
$0	$1 ,031
$107	$51 1
$0	$502
$0	$456	$401
$0	$466
$0	$508
$0	$0	$205
$0	
I	
11 1,516 	$358
11 2,692	$347
$1 2,867	S1 3,319 	$0
St Z,096	$0	$0	$1 2,851	$0
S1 2,600	$0
11 2,804	

Unemployment Other Contractual

$1 26

$0	$0

$0	$0
$856

$6,364

Training Uniforms
Total Operating

$1 3,087

Page 13 

$0	$107

$0

$0	$705
!1 3,519	!1 2,1 11 

Maintenance Expenditures

Viera East General Fund Month to Month

October	November	December	Ja!l!!!!X  Februact	March	6Jlril	M�	June	Ju1:t	�ust	September	Total

Canal Maintenance	$0	$0	$5,695	$0	$0	$0	$0	$0	$1 7,869	$0	$0	$23,564

$349

Lake Bank Restoration	$0	$0	$0	$0	$0	$57,400	$0	$0	$0	$0	$57,400

Environmental Services	$120

$438

$1 25	$1S6 

$0	$4,81 2	$2,951	$63	$563	$9,576

Water Management System	$7,565	$7,765	$8,675	$7,765	$7,565	$8,875	$7,565	$7,765	$8,675	$8,265	$7,765	$7,765	$96,009

$330

Control Bums	$0	$0	$0	$0	$0	$1 ,500	$0	$0	$0	$3,392	$0	$4,892

Contingencies	$0

$1 ,866	$862	$B40

$0	$4,723	$0	$0	$0	$0	$0	$8,621

Fire Line Maintenance	$
Basin Repair

$0	$2,548	$0	$585	$0	$0	$0	$0	$0	$0	$3,925
$0	$0	$0	$0	$1,1 60	$0	$1,1 60	$0	$0	$0	$0	$2,320

$9,975

Total Maintenance	I	S?,685	$10,772	 	     $1 6.848	$8,020	$69.676	$1 2,288	$8.925	$13,487	$29,085	$11,219 	$8,327	$206,307 l

Grounds Maintenance Expenditures

$277

Salaries	$1 1 ,533	$1 1 ,571	$1 1 ,785     $1 2,1 57   $1 0,891	$1 1 ,835	$11,824	$1 1 ,942	$1 1,681	$12,017	$1 2,101	$1 1 ,695	$141 ,034

FICA	$820	$534	$843	$856

Administrative Fees	$272	$518	$272	$272	$246	$272	$263	$272	$286	$286	$276	$3,51 1
$872	$781	$848	$849	$841	$861	$868	$839	$9,81 0

$214	$221	$197	$21 5	$21 5	$232	$243	$250	$251	$243	$2,602

Health Insurance	$1 ,835	$1 ,749	$1 ,475	$2,047	$1 ,834	$1 ,834	$1 ,834	$1 ,342	$1 ,667	$1 ,764	$1 ,826	$1 ,479	$20,685

$709

$14 

Workers Compensation	$21 0	$1 1 1 

Unemployment	$20	$19	$20

$542	$353

$19	$20	$20	$19	$1 ,785

$527	$526	$399	$420	$528

Telephone	$154	$104	$104	$104	$206	$153	$1 54
Utilities	$378	$465

$470	$1 54	$732	$289	$2,876

$1 44

$413 
$1 59

$0	$446	$425	$713	$5,781

$144

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

$0	$0

$0	$0	$0	$0	$1 ,986

$734

$525

Insurance	$1 44

$144

$144	$144

$1 44	$1 44

$1 ,730

Repairs	$760

$284

$3,484	$449

$ 1$, 51 4542

$726

$0	$552

$179	$9,344

Fuel	$1 ,308	$1 ,327	$1 ,745	$1 ,170

$1 ,464

$171 

$0	$0	$0	$8,727

Park Maintenance

$147	$1 55	$1 60	$183	$218	$816 

$1 59	$1 60

$1 84	$3,434

Chemicals

$718	$465	$300	$522	$97	$61 0	$0	$100

$310	$628	$3,751

$430
$333

$430

Contingencies	$0	$900	$0	$0	$1 ,722	$2,207	$0	$2,596	$0	$8,078

Refuse	$1 ,505	$860	$645

$992	$1 ,097	$430	$1 ,075

$430	$0	$1,075	$8,968

Office Supplies	$16	$32	$0	$95	$155	$0	$0	$0	$0	$0
Uniforms	$272	$341	$272	$181	$262	$178	$201	$0	$322	$201	$1 63	$2,727

!20,250

!23,1 31

Maintenance Reserve - Transfer Out	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$2,799	$33,583

166,481

11 22,996
,111 0,649}   ($40,964}

Total Grounds Maintenance	I	$22.960	$23,072	$23,735   $22,864   $25,667	j24,664	$22,371

!1 9,988

$20,725	i210,15s I

Total Expenditures	I	ss61en

$59,934

$62,1 15	S571381	!61.942	$75.538	J601944	!53.724

164,560

S651802

Excess Revenue/(Expenditunes)	I	($52,088}   $1 50,246	!440,617   (S46.5061 (!20,558!

,$43.672}

($70,848] {i56,2541	(S49,034l	$56,142 I

Page 14

October	November	December	Janua!l'.

Viera East Golf Course
Month to Month

March	�ril	�	June	:!!&	�ust	September	Total

Numberof Rounds

2,641	3,097	3,248	3,292	3,788	4,344	4,1 98	3,01 7	2,669	2,631	2,731	1 ,945	37,601

Comp Rounds	533	673	646	688	660	71 5	661	663	537	452	422

PMaeimd bReorunRdosunds	720	855	801	948	802	845	803	775	573	510	425	359	8,41 6
31 1	6,961

$37

PRaeivdeRnuoeunpdesr Round
Revenues:

$32	$33 

$37

$26 

$26	$26	$24	$366

$393

Greens Fees	$81 ,980	$100,103  $1 06,963	$121 ,303  $140,91 9	$1 59,445  $1 30,039	$78,486	$70,851	$67,623	$70,080	$47,233	$1,1 75,024

Gift Cards - Sales	$41 0	$866	$2,733	$810 

$71 6	$939	$340	$1 ,290	$240	$658

$1 0,31 7

($1 ,765)	($1 ,769) ($1 ,408)	($1 ,843)	($658)	($23,633)

Gift Cards - Usage	($1 ,537)	($2,451)	($1,715)	($2,657)	($4,207)	($2,1 97) ($1 ,427)

$3,397

Season Advance/Trail Fees	$1 9,881	$26,932	$1 1 ,008	$1 7,700	$1 9,423	$19,1 71	$1 8,415	$1 5,882	$1 6,656    $1 4,774	$1 5,1 73	$1 4,706	$209,722
Associate Memberships	$4,81 9	$3,002	$3,002	$2,054	$2,923	$1 ,343	$909	$1 ,254	$1 ,1 85	$1 ,580	$1 ,422	$26,890

$175

$1 2,824	$2,145

Driving Range	$4,540	$6,120	$5,790	$7,326	$6,566	$8,035	$7,881	$6,531	$5,490	$4,6 16	$4,607	$3,21 1	$70,712 

$9,694

Golf Lessons	$21 0	$1 75	$185
Merchandise Sales	$7,005	$9,746	$1 2,472

$901

$1 75	$175	$175	$324	$26	$175	$1 75

$643

$1 7,203	$1 1 ,130	$9,621	$9,182	$7,094	$7,013	$5,383	$1 1 8,368

Restaurant

$685	$2,457

$1 ,642

$860

$1,124	$1 23	$748	$522	$1 0,201

Special Assessments - Operations	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$1 ,877	$22,527

$1 1 6,385

$96,886 $1 00,610 

Miscellaneous Income	$283	$325	$2,618	$602	($2,508)	$886	$4,296	$1 ,027	$735	$541	$227	$9,126

Total Revenues	I	$1 1 8,510	0$1 49,1 98

$1 60,732    $1 79,688	$208,878 $171,324

$1 07,307

$74,491	$1 631 399 I

Travel & Per Diem	$0	$0	$0	$0	$0	0	$0	$0

1

1

�OtherContractual Serv�ice;s	$2,1 55	$898	$1 ,236	$1 ,222	$1 ,367	$1,148	$1 ,1 36	$952	$873	$1 ,1 68	$2,321	$627	$15,102
$	$0	$0	$0	$0

$37

Telephone	$966	$940

$0	$1 ,470	$792	$755	$289	$289

$1 04	$7,938

Postage	$0	$0	$0

$0	$1

$0	$100	$0	$250	$421

'$377

Printing & Binding	$206	$0

$1 03

$0	$0	$0	$265	$0	$0	$668

Utilities

$386	$41 1

$566

$41 8	$1 ,293

$41 4	$586	$550	$361	$289	$5,876

$3,357

$3,474
$489

Repairs & Maintenance	$30	$1 ,092	$19 

$3,603

$1 ,257

$595	$1 ,372	$1 ,564	$1 ,430

$250	$9,096

$439

$352

Advertising

$9,1 18 

$1,318	$2,660	$2,729	$1 ,648	$1 ,290	$3,033	$2,976	$2,942	$38,349

$875

$34

Bank Charges	$1 ,798	$2,045	$2,627	$2,799	$3,985	$4,089	$3,041	$2,425	$1 ,964	$1 ,893	$1 ,746	$31 ,886

$553

Office Supplies

$1 07	$0	$0	$0	$0	$0	$1 12	$360	$251	$340

$1 ,278

Operating Supplies	$129	$1 ,298	$869	$1 ,060

$1 ,387	$450

$155	$345	$8,1 65

$45

Meals

$0	$0	$0

$0	$77	$0	$0	$0	$0	$77

Dues, Licenses, & Subscriptions	$150	$1 10	$0	$885

$0	$250	$1 18	$1 ,074

$200	$61 1	$3,496

Drug Testing - All Departments

$76	$0

($50)	$1 05

$0	$0

$1 78	$0	$0

$535

Training, Education, & Employee Relations

$0	$1 ,455

$292	$34	$0	$0	$0	$0

$1 ,887

$1 6,599

Contractual Security	$0	$530	$112	$388	$2,196	$501	$501	$425	$425	$425	$591	$591	$6,683

$10,1 69

1

IT Services

$0	$0

$2,990	$0

$0	$1 ,360

$170	$5,445

Total GolfCourse Expenditures	I	S91373

s1 1 1s1

$1 5,196	$1 1 ,356	$1 0,423	$9,400 51 1,665

$6,024	s1 3s,s23 i

Page 15 

Viera  East Golf Course
Month to Month
October	November	December	January	February	March	April	May	June	July	August	September	Total

Utilities	$740	$671	$622	$752	$700	$666	$781

$798	$892	$814	$966	$9, 180

Pest Control	$146	$146	$146	$146	$1 52	$152	$152	$0	$0	$0	$0	$0	$1 ,038

Repairs	$0	$0	$0

$0	$0	$0	$631	$0	$0	$0

$631

$1 77

Equipment Lease	$88	$1 76	$0	$88	$88	$88	$88	$88	$88

$1 79	$1,146

$993

Total Restaurant Expenditures	I	S974
Proshop:

$768	$986	$940	$9DS     	

$1,496 	$886	$892	$991 	$1,145		S1 11995 I

$337

$314 

$348
$35

$337

Salaries	$5,752	$6,801	$5,783	$6,1 92	$5,483	$6,367	$6,520	$6,1 36	$5,429	$6,879	$6,292

$4,567	$72,201

Administrative Fees	$343

$241	$348

$309	$336	$366	$366	$389	$4,033

FICA

$520	$390	$474	$419 

$499	$469	$371	$526	$481

$5,427

$349

Health Insurance	$35

$69

$35	($7)	$1	$1	$19	$18	$269

Workers Compensation	$1 05	$124	$265	$1 13	$100	$116	$1 19	$1 19	$1 13	$143	$131	$95	$1 ,543

$407

Unemployment	$96	$98	$68	$375	$1 85	$1 85	$150	$226	$1 88	$41	$2,211 

Golf Printing	$0

$0	$0	$0

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

Utilities	$623	$568	$51 2	$636

$51 6	$653	$646	$671	$757	$716 

$7,621

Repairs	$0
Pest Control	$146

$146

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$146	$146	$1 52	$152	$152	$0	$0	$0	$0	$0	$1 ,038

Supplies	$ 106	$1 77	$70	$51	$81
Uniforms	$0	$0	$0	$0	$0

$164	$141	$51 
$0	$0	$0	$0	$0	$0	$0

$1 ,045

Dues, Licenses & Subscriptions	$0	$0	. $0	$0	$0
Training/Education	$0	$0	$0	$0	$0	$0

$0	$0	$0	$0	$0	$0	$0
$0	$0	$0	$1 ,000	$1 ,000	$2,000

Veterans Program

$0	$0

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

Total Pro Shop Expenditures	I	$7,646
Merchandise Sales:

S71465

$8,663	$7,999

$81950

$7,257	s91i79s I

$7,1 23

$9,244

Cost of Goods Sold

$5,801	$8,963	$5,084

$1 6,066	$5,634	$7,367	$6,634	$8,662	$3,025	$4,177	$86,009

$5,349

$5,634

Total Merchandise Sales	I	$ 5,349	$51801	$81963
Cart Facility:

$9,247	$1 6,066

$7,367	$6,634	$81662	$31025	54,177	sas,009 I

Salaries	$3,416	$4,1 77	$3,767	$4,463	$4,187	$5,218	$5,439	$4,921	$5,888	$6,927	$3,664	$56,825

$341
$253

$3,453

Administrative Fees

$402

$456	$41 2

$201	$454	$508	$61 9	$61 0	$555	$5,527

FICA Expense	$261	$320	$288
Workers Compensation	$62

$81

$320

$385	$416	$421	$450	$530	$280	$4,377

$273

$106	$1 02	$1 23	$144	$76	$1 ,094

Unemployment	$1 64	$187	$164

$232	$264	$279	$302

$327	$384	$169	$2,998

Utilities	$838	$874	$952	$1 ,090	$1 ,041	$1,166	$1,171	$1 ,028	$873	$1 ,043	$968	$1 ,052	$1 2,096

$3,453

$3,544
$384

Fuel
Golf Cart Lease

$3,453

$42

$1 3

$26	$0	$0	$0	$0	$0	$205

($395)

$5,597	$3,453	$4,899	$4,491	$275	$6,533	$2,614	$45,219 

Cart Maintenance

$23	$0

($883)	$6,406	($447)	$60	$1 ,750	$1 03	$0	$0	$0	$4,560

Cart & Facilities Supplies

$933	($820)

$0	$102	$0	$0	$0	$0	$227

$0	$142	$0	$0	$0	$0	$0	$0	$0	$0	
$9,542	$9,899			$1 2,473		$14.737	$12,102	$81961		

Driving Range	$861	$236	$236	$236	$3,1 76
Uniforms

$7,893

Total Cart Facility	I

$236	$242	$41 0	$236	$751	($1 50)	$7,054
$0	$142

$1 6,848

s1 111 20

 	$8,261		$1 40,324 I

Page 16 

October	November

Viera East Golf Course Month to Month
December	Janua�	Feb�	March	�rfl	Ma:z:	June	J�	A!:!Sust	September	Total

$4,499

StSaalarteriers Marshals·

$3,627

$4,401

$4,679	$4,598	$4,716	$3,331	$2,265	$2,254	$1 ,325	$44,416 

$332

$349

$352

Administrative Fees	$321	$308	$290	$262	$290	$281	$290	$227	$21 8	1 8	$21 1	$3,249

$84

$47

FICA Expense

$66

$318 

$361	$276	$1 73	$ 1 72	$101	$3,419 

Workers Compensation

$76	$83	$80	$82

$69

$28	$838

Unemployment	$1 76	$182	$204	$250	$250	$260	$255	$262	$185	$1 26	$125	$74	$2,349
Uniforms	$0	$142	$0	$0	$0	$0	$0	$0	$0	$0	$0	$142
Total Starter Marshals	I	S41479	$5,195  		$5.358	$5,437	 		$5,569	$5,721	$4,088	$2.829	$2.817 	$1,738	$54,41 3 I

(ioJ L(q�intenanqe:

$28,658	$30,853	$31 ,805	$34,837	$29,340	$33,865	$33, 196	$32,533	$32,518	$29,986	$31 ,578	$26,137	$375,307

Salaries

$722	$694

$800	$774	$772	$755	$779

$640	$8,914 

Administrative Fees

$2,115	$2,285	$2,375	$2,568	$2, 163	$2,501	$2,452	$2,408	$1 ,3 5-9	$2,209	$2,348	$1 ,945	$26,727

FICA Expense Employee Insurance

$3,609	$3,609	$2,915 

$4,455	$4,466	$4,466	$4,229	$4,450	$3,836	$3,1 85	$3,649	$48,645

$44

$45

$603	$547	$608	$593	$61 8	$649	$621	$651	$536	$7,063

$5,777

Workers Compensation

$128	$149	$99	$2,074	$1 ,270	$1 ,244	$598	$309	$191

$1 04	$45	$6,257

$571

Unemployment

$0	$0	$0	$0	$0

$0	$0	$0	$0	$45	$0

$49

$3,513 

Drug Testing

$500	$500	$500	$500	$1 ,000	$0	$500

$1 ,000	$0	$500	$1 ,000	$0	$6,000

Consulting Fees

$304

$510 

$50	$50	$0	$50	$0	$0	$2,078

Telephone/Internet

$1 ,937	$2,179	$2,437	$2,488	$1 ,923	$2,021	$2,442	$2,239	$2,315	$2,232	$2,1 70	$2,1 73	$26,558

$353

Utilities/Water

$1 ,737	$2,802	$4,801	$1 ,944	$5,689	$6,620	$928	$7,951	$2, 1 39	$2,719	$7,300	$3,969	$48,598

Repairs

$2,727	$3,198	$3,755	$2,593	$1 ,002

$2,284	$3,340	$2,225	$5,656	$5,521	$5,255	$41 ,068

$1 ,899	$2,165	$1 ,530	$1 ,041	$1,01 5	$5,022	$2,243	$1 ,457	$2,001

Fuel & Oil Pest Control

$119	$1 19	$1 19	$1 19	$1 24	$124	$1 24	$247	$247

lnigation/Drainage

$247	$247	$247	$2,081

$7,534

$0	$0	$1 3,347

$8,054	$1 27,144

$1,41 3	$1,916	$1 ,506	$23,209
$2,802	$1,146	$448	$2,070	$0	$445	$444	$2,1 00	$387	$4,147	$1 4,452

Sand and Topsoil
Flower/Mukh

$0	$1,312	$179	$0

$465

$1 ,934

$1 4,981	$1 2,228	$9,137	$9,838	$1 3,210 

$0	$1 1,797	$0	$1 1 ,1 $00	$1 0,2$201	$1 ,491

Fertilizer/Chemicals

$0	$162

$1 ,934	$1 ,934	$1 ,934

$0	$0	$0	$0	$7,899

Seed/Sod

$1 32	$132	$1 32	$132	$1 32	$132	$132	$1 32	$0	$1 32	$264	$0	$1 ,455

$5,697

Trash Removal

$2,200	$0	$0	$1 ,000	$0

$0	$608	$0	$0	$0	$0	$4,558

Contingency

$1 29	$0	$0	$0	$222	$0	$0	$1 30	$0

$1 19	$0	$655

First Aid

$0	$0

$0	$0

$35	$0

$1 6	$0

$21 9

Office Supplies Operating Supplies

$0	$1 ,385	$943	$2,191 
$0	$0	$0

$2,091	$714	$940	$664	$1 8,934
$375	$0	$0	$420	$701	$680	$352	$0	$2,527

$3,1 04	$2,338	$3,61 9

TJarnaaintinogrial Supplies	$0	$0	$130	$0	$0	$0	$0

$225	$449	$1 ,046

$1 ,998

$972

Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0	$689	$0	$0	$689

Uniforms

$1 ,325

$1 ,231

$665	$525

$107	$1 ,058	$782	$491	$9,790

GC Repair and Upgrade	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$25,000	$25,000

$9,479

Equipment Rental	$0
Equipment Lease

$0	$0	$0	$0	$0	$0	$0	$2,473
$5,586	$3,361	$8,789	$8,823	$3,621	$1 0,744	$9,441	$4,273

$1 0,896
$0

$0	$2,473
$9,729	$90,693

Small Tools	$0	$0	$0	$0

$0	$0	$0	$0	$0

$0	$0

Truck Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$73,279

IT Services	$0	$0	$0	$0	$0	$0	$0 	$0		$0	$0	$0	$0	 	$0 
Total Golf Course Maintenance	i  � s601016	$72,826	$82,535	$73161B	$B61317	$79,706	$80.297	$68,487    $76,1 92	$82,692	$96.500	$932,526 !

Administrative Expenditl!.�$

$50

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

$83

$0	$0	$0	$0	$0

$313 

Legal Fees Arbitrage

$83	$830	$83	$83

$83

$50	$50	$50
$83	$83	$83

$600
$1 ,000

TDruisssetemeinFaeteiosn

$313 

$313	$31 3	$313	$302	$302	$302	$3,717 

Annual Audit	$125	$125	$125	$125	$125	$125	$122	$122	$1 22	$1 22	$122	$122	$1 ,481

$5,450	$3,914	$5,679	$5,587	$5,587	$5,587	$5,587	$5,587	$64,1 23

Golf Course Administrative Services	$4,690	$4,690	$54,,360970	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280

IPnrsouprearntcyeTaxes

$5,395	$5,136

$637

$S,307

1	1

$948	$948	$948	$948	$948	$948	$948	$948	$1 0,438

Total Administrative Expenditures

I--S1 1  288	$1 1 .034	S1 1  205

$1 1.516 

$11 .659	$1 0,123	$1 1 18B5	$ 1 1.793	$1 1 .793      $1 1 ,782	$1 1 .782	$11 .782	s1311s40 I
Page 17 

Viera East Golf Course Month to Month
October	November	December	January	Februa�	March	�ril	Ma}'.	June	J!!!l	�ust	September	Total

$33,545

Renewal & Replacement	$2,1 97	$2,370	$2,984	$2,948	$3,21 5	$3,594	$4,1 18	$3,426	$2,328	$2,416	$1 ,938	$2,012 
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$2,328

$1,938
$1�,610

Total Reserves	I	$2,1 97

$21984	$ 21948

$3,594	$4,118	$3,426

$21416 

s2,01 z	s33,s4s I

Total Revenues	'	S11 81510	$149,198

$1 42,962

$1 40,895 ($66,404)

$1 60,732  $1 79,688	$208,878 S1 71,324

S1071307 $96,886 

$74,491	$1,631,399 I

S?,586

Total Expenditures	I	$11 0,925
Operating Income (Loss)	I

$1 4,816 

$1 28,767	$1 37,480

$1 58,7 14 $1 39,071	$1 43,260	$1 22,841 $1 32,348 $1 39,525

$1 1 6,385

$32,253	!$26,875!	rs1 s,s33l  !S3S0463l    !$38,91 6)

s1,s311110 I
$229 I

ti!l!J.SpecOR#_ial Arasst/.e(!fl.ssmBgen:atsn-ues/DebfExDet Servndltice ures2:

$46,530	$46,530	$46,530	$46,530	$46,530	$46,530	$46,530	$46$,51 2301

$46,530    $49,479	$49,479	$49,479	$567,205

$24

Interest Income	$31	$32	$23

$0	$35	$32	$44

$48

$58

$554

($1 5,937)

Transfer In	$50,000	$0	$0

$0	$0	$0

$0	$0	$50,000

$43

Interest Expense

($1 5,937)

($1 5,937)

($1 5,937)  ($1 5,937) ($1 5,937)	($1 5,937) ($1 5,937) ($1 5,937)

($191 ,249)

Total Non Operating Revenues/(Expenditures)	I	$50,207	$208	$199	$21 1	$208	$219 	$296	$223	$3,183	$3,1 89	
Net Non Operating Income / (Loss)	I	$57,792	$36,937	    $32,472	($26,579)	!$1 5,3 10)  !$32,295)	($35,733)	{$63,21 5)	

Principal Expense	($30,41 7)	($30,41 7)   ($30,41 7)	($30,41 7)   ($30,417)	($30,41 7) ($30,417)	($30,417)	($30,417)  ($30,41 7)   ($30,41 7) ($30,41 7)	($365,000)
ss 1 ,510 I

$1 8,823

Page 18 

Viera East
Community Development District
Statement of RePvroeSnuheosp & Expenditures

Revenues

$9,247

Expenditures

October November December

January	February	March	Apnl

May	June	July	August     September	Total

Merchandise Sales	$7,00S	$9,746	$1 2,472	$9,694	$ 1 2,824	$1 7,203	$11,1 30	$9,621	$9,182	$7,094	$7,	
Total Revenues	l 11100s	$9,746	$1 2.472	$9.694	$1 2.824	$1 7,203	$1 1,1 30	$9,621	$9,1 82 $7,094 $7,	

01 3	$5,383	$1 1 8,368
01 3	$5,383 s1 1 s136s I

$3,945

Cost of Goods Sold

$5,801	$8,963	$5,084

$ 16,066	$5,634

$7,367	$6,634	$8,662	$3,025	$4,1 77	$86,009

Total Expen<fitures	I

ss 349	ss so1	$8,963 $5,084

1	1

$1 6,066 $5,634 

$7,367	$6,634	$8,662	$3,025	$4.1 77	ss6,oos I

Operating Income (Loss)	I

$1.656

$3,509

$4,609	$3,577 $1,1 37 ss 496

1

Page 19 

     $2,253       $2,548     {$ 1,568)     $3,989    $1 ,207	$32,359 I

Viera East
Community Development District
Special Assessment Receipts - FY2017 

10/21/16	t s	467.34  1 s	99..07    s	297.06 1  s	71.21    s	467.34l			l

Date	I	Net	I	Gen Fund	I	Debt Svc 2006	I	Rec Fund	I	Total

2/    /1	; S 2, 2 , 1 .7 i S

2/1 /	i  S   2   ,	.6  i S	, 0 ..	i S	,	.	i S	,5   ..77 i S	2 0,1 6.

........ 11115/16 .......Ls ......4o,3oo..65.J. s..............8,s43 41Js ............... 25,616.47 .LS ...............6,140.18JS ........ 4o,3oo..6s .

11/23/16	i S 950,848 92 i S
1   12   6	1 6 6 3 0

4201,572. 16  i  S	604,391..99  i  S	144,884.77 i S	950,848.92

50,824. 64 i  S	1,351,748 16 j S	324,040.90 i S 2,126,613 70

..................................................................,...................................y..............................................................................4-................................
1	9 16	40 126   5	50 9  4 88	152 632 68	36   89 09	4	2   65
12//10//117	l! S    1762,,097..03 8  ( S	145,284.05  ! S	1405,,8627.55  ! S   .	210,,985.	i S	72,,097..308

..........

6    1.......... .s.....

3 406

9.j_ s	3

640 15 .l.s .............

3 8  6 48 1s... ..........  4 898.86Js...... 163 406   9 .

4/11/17	! S	77,644 20 i S	16,459 93 ! S	49,353  30 i S	11,830..97 ! S	77,644 20

2/6/2017 (1)	i S	216.95 i S	45..99  i S	137..90 i S	33 06  i S    ·	216..95

4/11/2017 (2)     j S	8. 12 j S	1.72 j $	5.16 il S	1 24 ! $	8.12

.......... 3/9/17..........LS ......36,116..94 .L.S..............7,656.49.LS ............... 22,957. 16 .LS................5,503.29 .l.S 	36,116.94 .

5/5/17	! S	42,543.5 1 i  S	9,018.87 ! S	19,463.08 i S	14,061.56 i S	42,543.51

.......... 6/9/17..........l.S ...... 11,223.74 .LS..............9,383 22.l.S...........................--......LS ···············1,840.52..L$ ·········11,223.74 .

....4/3012011 (3J ...1.s.......46,873.ooJ s........................-. .....1.s ...............46,873.oo . ..S..........................-.....LS 	46,873 .oo .

i

i

6/14/2017 (4)   i S	12,570.51 i $	3,721.80 i $	i $	8,848.71 i S	12,570.51
I S   ,  2  ,    7.7  i S	,    7.	i S	2,	,170. 0   S	,7   .7	$	, 21,057.7
423	0	589	0

3 8  1 05	0

AssNeestsed

808 15 00

Percentage

AsCsoelslesmctedts

30 1

5.24%  $	589,730.71 1 s

89,730.71) i! s

ATsrsaensssfmerernetds

3 8

BTarlaanncsfeetro

AOsustesstsamndeinntgs

Debt Service Fund i S	2,423,170 i

63.56%  S	2,423,170.00 ! S	(2,423,170.00) i S

s	0.00

[	f

�:;r:::i:���nd····i·! 	:  ��:!!�··i
S	3,812,209

211.20%   S	808,157.00  ! $	{{8508, 157.00) ! S

{(1) Represents Postage Billing deductions from February 6, 2016 distribution

100.00%  S	3,821,057.70 ! S	(3,821,057.70)  S

s	8,848.71)

$

s	{8,848.70)

(	0.00

(4) Represents Tax Certificate Sale

(32)) Represents PDoesbttaSgerBviclleinFgudneddCuoctllieocntsiofnroCmosAtpril 11, 2016 distribution

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

Actuals	Actuals	Year to Date	Year to Date
9/30/1 6	9/30/1 7	Variance	9/30/1 6	9/30/1 7	Variance
Revenues:
Greens Fees	$	71 , 0- 1 1	$	47,2-33	$	(23,7-79)	$    883,9-57	$1 ,1 75,0-24	$	291 ,066

-

Greens Cards - Sales	$

$	-	$	-

$	$
(1 6,303)

$
1 6,303

Greens Cards - Usage	$	$	$	$	$	$
Gift Cards - Sales	$	755	$	393	$	(363)	$	3,409	$	1 0, 317	$	6,908
Gift Cards - Usage	$	(1 ,825)	$	(658)	$	1, 1 67	$	(1 6,621 )	$	(23,633)	$	{7,01 2)
Season Advance/Trail Fees	$	2,083	$	1 4,706	$	1 2 ,623	$	1 55 ,504	$  209,722	$	54,2 1 8 
Associate Memberships	$	2,676	$	1 ,422	$	(1 ,254)	$	1 1 ,489	$	26,890	$	1 5 ,401 
Driving Range	$	3,626	$	3, 21 1	$	(41 5)	$	55,1 01	$	70, 71 2	$	1 5,61 1
Golf Lessons	$	270	$	1 75	$	(95)	$	9,1 70	$	2,1 45	$	(7,025)
Merchandise Sales	$	8, 548	$	5,383	$	(3,1 65)	$	94,1 22	$	1 1 8,368	$	24,246
Restaurant	$	21 4	$	522	$	307	$	(266)	$	1 0,201	$	1 0,467
Special Assessments - Operations	$	1 2,842	$	1 ,877	$	(1 0,964)	$	42,684	$	22,527	$	(20, 1 57)
Miscellaneous Income	   $	3 1   	$	227	  $	1 97  	   $	1 1 ,606       $	911 26        $	(2,480)

Total Revenues	$
Expenditures:

$	74,491	$	(25,740)	$ 1 , 233,852	$ 1 ,631 ,399	$	397, 547

Golf Course Expenditures	$	20,678	$	8,024	$	1 2,653	$	1 24,074	$	1 36,923	$	(1 2,849)
Restraunt	$	1 ,082	$	1, 1 45	$	(62)	$	1 4,1 77	$	1 1 ,995	$	2,1 81 
Proshop	$	6, 331	$	7,257	$	(925)	$	1 04,900	$	97,795	$	7, 1 05
Merchandise Sales	$	6,209	$	4, 1 77	$	2,033	$	64,903	$	86,009	$	(21 ,1 06)
Cart Facility	$	8,1 56	$	8,261	$	(1 05)	$	1 1 8,399	$	1 40,324	$	(21 ,925)
Starter Marshals	$	4,330	$	1 ,738	$	2,592	$	44,808	$	54,41 3	$	(9, 605)
Golf Course Maintenance	$	71 ,626	$	96, 500	$	{24,874)	$	806,1 92	$	932,526	$	(1 26, 334)
Administrative	$	1 1 ,476	$	1 1 ,782	$	(306)	$	1 32,229	$	1 37,640	$	(5 ,41 1 ) 

$ 1 ,433,609

1

Total Expenditures	$	13 1 ,649	$	1 40,895	$	
Operating lncome/(Loss)	$	(3 1 ,41 7)	$	$	(34,987)	

Reserves	 $	1 ,761     $	2,0 1 2       $	(251)	 $	23,927     $	33,545	$	{9 61 8)
$ 1 ,631 ,1 70	$   (197,561) 

(66,404)

1 99,986 

$ (19 9,757)	$	229	$

Cash Flows:

Viera East Cash Flow Analysis FY 2017 

I

I

I

I

Mav

I

Actuals

Januarv

Februarv

June

Auoust	I Seotember I

Totals

StartingFund�

October	November ] December

March	Aoril

248,504

221 ,629 I$ 

206,096 I$ 

170,633 I$ 

131 .717 I

Course

Carry Forward RevGenoulfeCsourse	1 $
Operations, $
Restaurant! $

65,084 l $ 12,610 I$

685 1 $

118,047 $ 148 513 I $

118 510 $ 149,198 I$ 
464 $

87,486 l$
147 391 I $
144,935 1 $
2 457 I$ 

106,110 I s  1 29,361 I!

Julv

1 642 I $

160,732 I $ 179,688 IS 

901 I $

159 831 1 $    178,047 1 $

166.088 I$ 215 251 I!
208,878    $  171 324 I $

643  $	I $ 

208, 235   $     1 70 486604 1  $

I$

116 350 I $

116,385 IS 
34 I $ 

107 307 I$ 
106, 184 I $
1, 124 1 $

96,886 I$ 

I

I

123 I $

96,763 I $

10990,, 681601 I S

I $

748 1 $

74,491 I$ 

522 1 $

73,969 I $

1,631 399
1,621 198
10,201

I
I S

1 $

TotalAll CashI $

183 594 $ 221 867 1 $

234, 877 I$ 

266 842 I $ 309.049 I$ 

374 965 $ 387,575 1 $

364 889 I$ 328936 I $

302, 981 1 $

271 242 I$ 

206 208 I$ 

1 631 399

Expenses

110 925 1 S 134 382 1 $

128,767 I $

137 480 I S 142,962 I $

158 714 I$ 139 071 1 $ 

143 260 I$ 

122,841 I$ 

132 348 1 S

139,525 I $

140,895 I$ 

1 631 170

Golf Course
Course  Operations! $
Restaurant! $
Cash Less Expenses! $

109 951 1 $    133 389 1 $
$	993 I $
12.610 Is  87,486 l $

128,000 I$ 
768 Is 
1061 110 I$ 

136 495 I $ 142,022 1 $

986 I $

129.361 Is 166,088 l $

157 809 1 $     138 051 1 $
905   $	1 020 I $
21&,251 Is 248,504 I$ 

141 764 I $

1 .496 l $

221,629 ) $

121,954 I $
886 I $
20&. 096 Is 

131.456 I $

892 l $

170,633 l $

138,535 I$ 
991 I$ 
131,717 l $

139 750 I $

1 145 l $

65, 313 I

1 619 174
11,995

Projected Revenues FY 2017 Projected Expenses FY2017 Projected Surplus(Deficit) FY 2017

1,631,399

$

$    1,631 122709

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

Rounds of Golf
Paid Rounds

Rounds of Golf- COD Resident	275	10%	8,957	17%	

					

Rounds of Golf- Associate Member

Monthly

190

Yearto Date

4,365

8%

Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued
Total Paid Rounds
Member Rounds
Rounds of Golf - Members
Total Member Rounds
Com Rounds

Rounds of Golf- GolfNow EZ Links - Trade	138	5%	3387	6%	
Rounds of Golf- Other Comp	75		1600	3%	
Total Comp Rounds	308		6692		

Rounds of Golf- Staff/Comp

1,077	41%

5	0%
18	1%
-2%
1,968

359

359	14%

95

12,725	24%
8,367	16%
2,182	4%
1,204	2%
-752	-1%
37,048

8,416	16%
8,416

1705	3%

TOTAL ROUNDS OF GOLF

Rounds of Golf- Associate Member	$5,305	11%	$145,335	12%	
Rounds of Golf- COD Resident	$6,027	13%	$257,833	22%	
Rounds of Golf - Public	$24,677	52% 	$409,498		
Rounds of Golf - Golf Now / EZ Links	$11,559	25% 	$279,062	24%	
Rounds of Golf- Tournaments	$84	0%	$68,779	6%	
Rounds of Golf- Misc	$360	1%	$37,625	3%	
Rain Check Issued	($968)	-2%	($13,314)	-1%	
TOTAL GREENS FEE REVENUE	$47,044	100%	$1,184,818	100%	

Revenues     Greens Fee Revenue

2,635	100%

Monthly

52,156	100%

Yearto Date

Rounds of Golf- Associate Member	$27.92	$33.30	
Rounds of Golf- COD Resident	$21.92	$28.79	
Rounds of Golf - Public	$22.91	$32.18	
Rounds of Golf - Golf Now / EZ Links	$25.35	$33.35	
Rounds of Golf- Tournaments	$16.80	$31.52	
Rounds of Golf- Misc	$0.00	$31.25	
Rain Check Issued	$18.26	$17.70	
TOTAL • Average $ perround of Golf	$23.90	$31.98	

Membership Revenue	Monthly
$14,706	Year to Date
$209,722	
Average $ per round of Golf	$40.96	$24.92	

Average $ per Round of Golf Avera e $ er round of Golf

Monthly

Year ta Date