Viera East
Community Development District

Unaudited Financial Reporting
April 30, 2019

TABLE OF CONTENTS

1 	Balance Sheet

2-4 	General Fund Income Statement

 	Capital Reserve Income Statement

 	Capital Reserve Check Register

 	Debt Service Income Statement

8-11 	Golf Course Income Statement

12-13 	Month by Month- General Fund

14-16 	Month by Month- Golf Course

17 		Month by Month- Proshop 18 			Long Term Debt Report 19 	FY2019 Tax Receipt Schedule

Viera East
Community Development District
Combined Balance Sheet April 30, 2019
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$714,104	
$8,999	
7777	
$385,209	
$1,108,312	
Accounts Receivable	7777	7777	7777	($328)	($328)	
Assessment Receivable	7777	7777	7777	7777	$0	
Rent Receivable	7777	7777	7777	$1,727	$1,727	
Due From Golf Course	$32,379	7777	7777	7777	$32,379	
Due From General Fund	7777	7777	$89,971	$22,595	$112,566	
Due From Capital Reserve	7777	7777	7777	$12,388	$12,388	
Due from Debt Service	$6,134	7777	7777	$22,922	$29,056	
Due from Other	7777	7777	7777	$2,678	$2,678	
Inventory 7 Pro Shop	7777	7777	7777	$100,064	$100,064	
Investments:
State Board	
7777	
$276,043	
7777	
7777	
$276,043	
Benefit Assessment7 Series 2012	7777	7777	7777	$483,391	$483,391	
Reserve 7 Series 2012	7777	7777	7777	$280,614	$280,614	
Bond Service 2006	7777	7777	$2,473,462	7777	$2,473,462	
Bond Service 2012				$582	$582	
Improvements (Net of Depreciation)	7777	7777	7777	$1,253,559	$1,253,559	
Prepaid Expenses7 Debt	7777	7777	7777	$0	$0	
Prepaid Expenses7 Operations	$7,472	7777	7777	$104,605	$112,077	
Total Assets	$760,089	$285,043	$2,563,433	$2,670,004	$6,278,569	
Liabilities						
Accounts Payable	$60,407	$2,223	7777	$23,230	$85,860	
Accrued Expenses	$4,190	7777	7777	$1,753	$5,943	
Deferred Revenue7 Season Advance	7777	7777	7777	$87,477	$87,477	
Deferred Revenue7 Special Assessments O&M	7777	7777	7777	$9,386	$9,386	
Deferred Revenue7 Special Assessments Debt	7777	7777	7777	$224,232	$224,232	
Deposit7Divots Grill	7777	7777	7777	$2,000	$2,000	
Due to General Fund	7777	7777	$6,134	$32,379	$38,513	
Accrued Interest Payable	7777	7777	7777	$81,232	$81,232	
Accrued Principal Payable	7777	7777	7777	$230,417	$230,417	
Golf Cart Lease Payable	7777	7777	7777	7777	$0	
Sales Tax Payable	7777	7777	7777	$13,566	$13,566	
Event Deposits	7777	7777	7777	($5,802)	($5,802)	
Due to Golf Course	$22,595	$12,388	$22,922	7777	$57,904	
Due to Debt Service	$89,971	7777	7777	7777	$89,971	
Due to Capital Reserve	7777	7777	7777	7777	$0	
Accrued Payroll Payable	$11,679	7777	7777	$27,702	$39,380	
Bonds Payable 7 Series 2012	7777	7777	7777	$4,080,000	$4,080,000	
Bond Discount	7777	7777	7777	($20,623)	($20,623)	
Deferred Loss	7777	7777	7777	($215,141)	($215,141)	
Fund Equity						
Net Assets	7777	7777	7777	($1,901,801)	($1,901,801)	
Fund Balances
Assigned 7 First Quarter	
$176,000	
7777	
7777	
7777	
$176,000	
Nonspendable 7 Prepaid Expenses	$7,472	7777	7777	7777	$7,472	
Unassigned	$387,775	7777	7777	7777	$387,775	
Assigned7 Capital Reserve Fund	7777	$270,432	7777	7777	$270,432	
Restricted for Debt Service	7777	7777	$2,534,377	7777	$2,534,377	
Total Liabilities, Fund Equity, Other	$760,089	$285,043	$2,563,433	$2,670,004	$6,278,569	
Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2019

	Adopted
Budget	Prorated Budget
4/30/19	Actual
4/30/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$768,066	$768,066	$0	
Golf Course Administrative Services	$56,280	$32,830	$32,830	$0	
Interest Income	$100	$58	$10	($49)	
Total Revenues	$864,536	$800,954	$800,905	($48)	

Administrative Expenditures					
Supervisors Fees	$30,195	$17,614	$15,276	$2,338	
Engineering Fees	$5,000	$2,917	$588	$2,329	
Attorney's Fees	$5,000	$2,917	$0	$2,917	
Dissemination	$1,000	$583	$583	$0	
Trustee Fees	$5,600	$3,267	$3,419	($153)	
Annual Audit	$6,500	$3,792	$3,792	($0)	
Collection Agent	$2,500	$1,458	$1,458	($0)	
Management Fees	$100,440	$58,590	$58,590	$0	
Postage	$1,500	$875	$399	$476	
Printing & Binding	$2,500	$1,458	$410	$1,048	
InsuranceP Liability	$7,293	$4,254	$3,663	$591	
Legal Advertising	$2,500	$1,458	$196	$1,262	
Other Current Charges	$1,500	$875	$365	$510	
Office Supplies	$3,000	$1,750	$126	$1,624	
Dues & Licenses	$175	$102	$102	$0	
Information Technology	$3,400	$1,983	$1,983	$0	
Total Administrative	$178,103	$103,894	$90,952	$12,942	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2019

	Adopted
Budget	Prorated Budget
4/30/19	Actual
4/30/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$79,720	$80,453	($734)	
Administrative Fee	$1,463	$853	$885	($32)	
FICA Expense	$10,455	$6,099	$6,407	($308)	
Employee Insurance	$8,893	$5,188	$4,896	$291	
Workers Compensation	$2,679	$1,563	$2,309	($747)	
Unemployment	$853	$498	$812	($314)	
Other Contractual	$5,000	$2,917	$4,207	($1,290)	
Training	$500	$292	$0	$292	
Uniforms	$500	$292	$0	$292	
Total Operating	$167,005	$97,420	$99,970	($2,551)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$8,167	$2,936	$5,231	
Lake Bank Restoration	$60,000	$35,000	$0	$35,000	
Environmental Services	$20,000	$11,667	$11,846	($179)	
Water Management System	$99,000	$57,750	$46,435	$11,315	
Control Burns	$15,000	$8,750	$0	$8,750	
Contingencies	$9,000	$5,250	$894	$4,356	
Fire Line Maintenance	$5,000	$2,917	$1,177	$1,739	
Basin Repair	$4,000	$2,333	$455	$1,878	
Total Maintenance	$226,000	$131,833	$63,743	$68,091	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2019

	Adopted
Budget	Prorated Budget
4/30/19	Actual
4/30/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$86,260	$76,424	$9,836	
Administrative Fees	$3,454	$2,015	$1,958	$57	
FICA	$11,312	$6,599	$5,256	$1,343	
Health Insurance	$30,559	$17,826	$6,850	$10,976	
Workers Compensation	$2,898	$1,691	$1,891	($201)	
Unemployment	$2,120	$1,237	$1,657	($421)	
Telephone	$4,500	$2,625	$2,812	($187)	
Utilities	$7,700	$4,492	$2,602	$1,889	
Property Appraiser	$1,990	$1,161	$1,986	($825)	
Insurance	$1,447	$844	$944	($100)	
Repairs	$12,000	$7,000	$18,400	($11,400)	
Fuel	$7,500	$4,375	$8,741	($4,366)	
Park Maintenance	$3,000	$1,750	$1,653	$97	
Sidewalk Maintenance	$5,000	$2,917	$0	$2,917	
Chemicals	$5,000	$2,917	$767	$2,150	
Contingencies	$5,000	$2,917	$5,384	($2,467)	
Refuse	$8,000	$4,667	$3,840	$827	
Office Supplies	$750	$438	$206	$232	
Uniforms	$3,000	$1,750	$1,612	$138	
Fire Alarm System	$4,000	$2,333	$1,945	$388	
Rain Bird Pump System	$18,500	$10,792	$16,549	($5,757)	
Maintenance Reserve P Transfer Out	$7,823	$4,563	$4,563	$0	
Maintenance Reserve P Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$171,166	$260,523	($89,357)	
					
Total Expenditures	$864,536	$504,313	$515,188	($10,875)	
					
Excess Revenue/(Expenditures)	$0		$285,717		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$571,247		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2019

	Adopted
Budget	Prorated Budget
4/30/19	Actual
4/30/19	
Variance	
Revenues					

Interest Income	
$250	
$146	
$3,709	
$3,563	
Reserve Funding = Transfer In (General)	$7,823	$4,563.15	$4,563	($0)	
Reserve Funding = Transfer In (Golf)	$20,468	$11,940	$27,368	$15,428	
Reserve Funding = Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$16,649	$130,124	$113,475	

Expenditures					
Capital Outlay	$100,000	$13,669	$13,669	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$13,669	$13,669	$0	
					
Excess Revenues/(Expenditures)	($96,459)		$116,456		
					
Beginning Fund Balance	$283,792		$153,977		
					
Ending Fund Balance	$187,332		$270,432		

Page 5

Viera East Community Development District
Capital Reserve  Fund Capital Outlay Check Register Detail
For Period Ending April 30, 2019

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2019

2/12/19 Barnett Fronczak Barlow	Initial Architect Payment	$	1,000.00	
3/7/19 Gray's Ornamentals Inc	Landscaping	$	1,460.00	
4/11/19 Landscape Depot of Brevard Inc	Landscaping	$	3,949.75	
4/18/19 Aqua Turf International	Irrigation GC & Entry	$	5,000.00	
4/30/19 Golf Specialties, INC	Golf Supplies	$	2,222.88	
5/2/19 Regions	Wire Fee	$	36.00	

Total	 $	13,668.63 

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2019

	Adopted
Budget	Prorated Budget
4/30/19	Actual
4/30/19	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,302,955	$2,302,955	$0	
Interest Income	$100	$42	$1,995	$1,953	
Total Revenues	$2,423,270	$2,302,997	$2,304,950	$1,953	

Expenditures					
Series 2006 InterestB11/1	
$239,631	
$239,631	
$239,631	
$0	
InterestB5/1	$239,631	$0	$0	$0	
PrincipalB5/1	$1,910,000	$0	$0	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,436,135	$239,631	$239,631	$0	

Excess Revenues/(Expenditures)	($12,865)	$2,065,319	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$2,534,377	

Page 7

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund C Operations Statement of Revenues & Expenditures For Period Ending April 30, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$509	
$996	
$487	
$5,860	
$6,309	
$450	
Pest Control	$1,800	$95	$185	$90	$655	$1,173	$518	
Equipment Lease	$1,100	$94	$113	$20	$656	$717	$61	
Total Restaurant Expenditures	$12,580	$698	$1,294	$597	$7,170	$8,200	$1,029	

Golf Operation Expenditures								
Salaries	$233,200	$19,356	$19,433	$76	$124,334	$136,028	$11,694	
Administrative Fee	$16,543	$1,507	$1,379	($128)	$10,097	$9,650	($447)	
FICA Expense	$18,280	$1,481	$1,523	$43	$10,013	$10,663	$650	
Health Insurance	$506	$36	$42	$6	$281	$295	$14	
Workers Compensation	$4,684	$529	$390	($139)	$3,587	$2,732	($855)	
Unemployment	$10,726	$825	$894	$69	$5,339	$6,257	$918	
Golf Printing	$500	$0	$42	$42	$0	$292	$292	
Utilities	$20,500	$1,662	$1,708	$46	$13,017	$11,958	($1,059)	
Repairs	$250	$0	$21	$21	$525	$146	($379)	
Pest Control	$1,800	$95	$150	$55	$655	$1,050	$395	
Supplies	$3,000	$1,959	$250	($1,709)	$9,533	$1,750	($7,783)	
Uniforms	$1,500	$178	$125	($53)	$481	$875	$394	
Training, Education & Employee Relations	$2,000	$26	$167	$141	$26	$1,167	$1,141	
Fuel	$500	$0	$42	$42	$0	$292	$292	
Cart Lease	$46,500	$4,023	$3,875	($148)	$26,974	$27,125	$151	
Cart Maintenance	$4,000	$0	$333	$333	$1,529	$2,333	$804	
Driving Range	$10,000	$732	$833	$101	$17	$5,833	$5,816	
Total Golf Operation Expenditures	$374,489	$32,408	$31,206	($1,202)	$206,407	$218,445	$12,038	

Merchandise Sales								
Cost of Goods Sold	$77,000	$6,738	$6,417	($321)	$54,820	$44,917	($9,903)	
Total Merchandise Sales	$77,000	$6,738	$6,417	($321)	$54,820	$44,917	($9,903)	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund C Operations Statement of Revenues & Expenditures For Period Ending April 30, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$875	
$875	
Arbitrage	$600	$50	$50	$0	$350	$350	$0	
Dissemination	$1,000	$83	$83	$0	$583	$583	$0	
Trustee Fees	$3,750	$361	$313	($48)	$2,284	$2,188	($97)	
Annual Audit	$1,500	$125	$125	$0	$875	$875	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$32,830	$32,830	$0	
Insurance	$75,000	$5,390	$6,250	$860	$37,799	$43,750	$5,951	
Property Taxes	$7,500	$1,185	$625	($560)	$7,128	$4,375	($2,753)	
Total Administrative Expenditures	$147,130	$11,884	$12,261	$377	$81,849	$85,826	$3,977	

Renewal & Replacement	
$20,468	
$4,554	
$1,706	
($2,848)	
$23,063	
$11,940	
($11,123)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$4,554	$1,706	($2,848)	$23,063	$11,940	($11,123)	
								
Total Revenues	$1,814,917	$189,885	$194,195	($4,311)	$1,252,027	$1,250,058	$1,968	
								
Total Expenditures	$1,807,635	$160,053	$150,877	($9,176)	$1,067,102	$1,055,277	L$11,824	
								
Operating Income (Loss)	$7,283	$29,832	$43,318	($13,486)	$184,925	$194,781	($9,856)	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$39,894	$46,530	($6,636)	$319,071	$325,707	($6,636)	
Interest Income	$1,000	$72	$83	($12)	$752	$583	$169	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($100,122)	($100,122)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($230,417)	($230,417)	($0)	
Total Non Operating Revenues/(Expenditures)	($7,283)	($7,255)	($607)	($6,648)	($10,715)	($4,248)	($6,467)	
								
Change in Net Assets	$0	$22,578	$42,712	($20,134)	$174,210	$190,533	($16,323)	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,076,011)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($1,901,801)	LLLL	LLLL	

Page 11

Viera East General Fund Month to Month

	October	November	December	January	February	March	April	May		June		July		August		September	Total	
Revenues																		
Maintenance Assessments	$0	$234,901	$458,724	$24,824	$14,266	$5,344	$30,006		$0		$0		$0		$0	$0	$768,066	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0	$0	$32,830	
Interest Income	$0	$0	$0	$10	$0	$0	$0		$0		$0		$0		$0	$0	$10	
Total Revenues	$4,690	$239,591	$463,414	$29,523	$18,956	$10,034	$34,696		$0		$0		$0		$0	$0	$800,905	

Administrative Expenditures																		
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$2,534	$2,534	$1,837		$0		$0		$0		$0	$0	$15,276	
Engineering Fees	$0	$0	$0	$588	$0	$0	$0		$0		$0		$0		$0	$0	$588	
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Dissemination	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0	$0	$583	
Trustee Fees	$467	$467	$467	$467	$467	$543	$543		$0		$0		$0		$0	$0	$3,419	
Annual Audit	$542	$542	$542	$542	$542	$542	$542		$0		$0		$0		$0	$0	$3,792	
Collection Agent	$208	$208	$208	$208	$208	$208	$208		$0		$0		$0		$0	$0	$1,458	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0		$0		$0	$0	$58,590	
Postage	$104	$119	$43	$24	$34	$43	$31		$0		$0		$0		$0	$0	$399	
Printing & Binding	$65	$36	$73	$54	$94	$41	$47		$0		$0		$0		$0	$0	$410	
InsuranceN Liability	$523	$523	$523	$523	$523	$523	$523		$0		$0		$0		$0	$0	$3,663	
Legal Advertising	$0	$196	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$196	
Other Current Charges	$82	$56	$89	$22	$30	$46	$40		$0		$0		$0		$0	$0	$365	
Office Supplies	$20	$20	$0	$46	$20	$0	$20		$0		$0		$0		$0	$0	$126	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15		$0		$0		$0		$0	$0	$102	
Information Technology	$283	$283	$283	$283	$283	$283	$283		$0		$0		$0		$0	$0	$1,983	
Total Administrative	$13,061	$13,553	$12,762	$12,597	$13,204	$13,232	$12,543		$0		$0		$0		$0	$0	$90,952	

Operating Expenditures																		
Salaries	$11,601	$10,600	$12,851	$11,720	$10,603	$11,730	$11,348		$0		$0		$0		$0	$0	$80,453	
Administration Fee	$125	$117	$142	$129	$117	$129	$125		$0		$0		$0		$0	$0	$885	
FICA Expense	$870	$803	$963	$876	$793	$877	$1,225		$0		$0		$0		$0	$0	$6,407	
Health Insurance	$701	$886	$592	$624	$796	$648	$648		$0		$0		$0		$0	$0	$4,896	
Workers Compensation	$289	$290	$351	$320	$290	$321	$449		$0		$0		$0		$0	$0	$2,309	
Unemployment	$0	$0	$0	$699	$26	$141	($54)		$0		$0		$0		$0	$0	$812	
Other Contractual	$577	$941	$262	$631	$606	$596	$596		$0		$0		$0		$0	$0	$4,207	
Training	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Total Operating	$14,164	$13,636	$15,161	$15,000	$13,231	$14,442	$14,337		$0		$0		$0		$0	$0	$99,970	

Page 12

Viera East General Fund Month to Month

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

Maintenance Expenditures																		
Canal Maintenance	$0	$0	$0	$2,936	$0	$0	$0		$0		$0		$0		$0	$0	$2,936	
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$1,120	$6,686	$3,640	$0	$400	$0	$0		$0		$0		$0		$0	$0	$11,846	
Water Management System	$7,565	$7,565	$8,875	$7,765	$7,565	$7,101	$0		$0		$0		$0		$0	$0	$46,435	
Control Burns	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Contingencies	$223	$223	$223	$224	$0	$0	$0		$0		$0		$0		$0	$0	$894	
Fire Line Maintenance	$952	$0	$0	$0	$225	$0	$0		$0		$0		$0		$0	$0	$1,177	
Basin Repair	$0	$0	$0	$455	$0	$0	$0		$0		$0		$0		$0	$0	$455	
Total Maintenance	$9,860	$14,474	$12,738	$11,380	$8,190	$7,101	$0		$0		$0		$0		$0	$0	$63,743	

Grounds Maintenance Expenditures																		
Salaries	$10,763	$9,993	$12,103	$11,359	$10,155	$11,174	$10,878		$0		$0		$0		$0	$0	$76,424	
Administrative Fees	$271	$259	$315	$287	$260	$287	$278		$0		$0		$0		$0	$0	$1,958	
FICA	$772	$738	$862	$850	$754	$829	$451		$0		$0		$0		$0	$0	$5,256	
Health Insurance	$827	$638	$915	$1,328	$1,486	$426	$1,230		$0		$0		$0		$0	$0	$6,850	
Workers Compensation	$293	$273	$331	$226	$277	$305	$186		$0		$0		$0		$0	$0	$1,891	
Unemployment	$20	$19	$23	$754	$494	$333	$14		$0		$0		$0		$0	$0	$1,657	
Telephone	$425	$377	$318	$414	$414	$449	$415		$0		$0		$0		$0	$0	$2,812	
Utilities	$406	$379	$373	$326	$352	$383	$383		$0		$0		$0		$0	$0	$2,602	
Property Appraiser	$0	$0	$1,986	$0	$0	$0	$0		$0		$0		$0		$0	$0	$1,986	
InsuranceN Property	$135	$135	$135	$135	$135	$135	$135		$0		$0		$0		$0	$0	$944	
Repairs	$3,185	$2,510	$932	$1,931	$6,286	$1,312	$2,245		$0		$0		$0		$0	$0	$18,400	
Fuel	$1,347	$918	$1,688	$1,116	$1,038	$630	$2,003		$0		$0		$0		$0	$0	$8,741	
Park Maintenance	$142	$693	$300	$31	$18	$306	$163		$0		$0		$0		$0	$0	$1,653	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Chemicals	$244	$0	$0	$0	$300	$223	$0		$0		$0		$0		$0	$0	$767	
Contingencies	$0	$5,346	$37	$0	$0	$0	$0		$0		$0		$0		$0	$0	$5,384	
Refuse	$720	$480	$480	$960	$480	$480	$240		$0		$0		$0		$0	$0	$3,840	
Office Supplies	$0	$0	$0	$0	$0	$158	$48		$0		$0		$0		$0	$0	$206	
Uniforms	$250	$260	$0	$450	$200	$200	$250		$0		$0		$0		$0	$0	$1,612	
Fire Alarm System	$129	$129	$137	$0	$139	$139	$1,273		$0		$0		$0		$0	$0	$1,945	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$2,298	$2,298	$2,299		$0		$0		$0		$0	$0	$16,549	
Maintenance ReserveN Transfer Out	$652	$652	$652	$652	$652	$652	$652		$0		$0		$0		$0	$0	$4,563	
Maintenance ReserveN Transfer Out (PY Excess)	$94,484	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$94,484	
Total Grounds Maintenance	$117,363	$26,097	$21,587	$25,875	$25,738	$20,719	$23,143		$0		$0		$0		$0	$0	$260,523	
																		
Total Expenditures	$154,448	$67,760	$62,248	$64,852	$60,364	$55,494	$50,023		$0		$0		$0		$0	$0	$515,188	
																		
Excess Revenue/(Expenditures)	($149,758)	$171,831	$401,166	($35,329)	($41,407)	($45,460)	($15,326)		$0		$0		$0		$0	$0	$285,717	

Page 13

Viera East Golf Course Month to Month

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

Number of Rounds
Paid Rounds	
3,218	
3,361	
3,107	
3,574	
3,877	
4,761	
4,630	
0	
0	
0	
0	
0	
26,528	
Member Rounds	597	640	645	761	676	793	741	0	0	0	0	0	4,853	
Comp Rounds	484	566	599	592	489	586	597	0	0	0	0	0	3,913	
Revenue per Round
Paid Rounds	
$30	
$33	
$35	
$37	
$40	
$36	
$30	
$0	
$0	
$0	
$0	
$0	
$242	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$139,476	
$0	
$0	
$0	
$0	
$0	
$916,557	
Gift Cards B Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$0	$0	$0	$0	$0	$8,642	
Gift Cards B Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	($1,549)	$0	$0	$0	$0	$0	($11,501)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$17,052	$0	$0	$0	$0	$0	$131,933	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$0	$0	$0	$0	$0	$27,966	
Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$0	$0	$0	$0	$0	$45,242	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$0	$0	$0	$0	$0	$1,225	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$0	$0	$0	$0	$0	$82,536	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$818	$0	$0	$0	$0	$0	$17,120	
Special Assessments B Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$0	$0	$0	$13,141	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$3,052	$0	$0	$0	$0	$0	$19,166	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$0	$0	$0	$0	$0	$1,252,027	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$970	

$408	

$772	

$0	

$0	

$0	

$0	

$0	

$5,784	
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$0	$0	$0	$0	$0	$2,848	
Postage	$152	$257	$0	$313	$21	$324	$47	$0	$0	$0	$0	$0	$1,112	
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691	
Utilities	$368	$397	$281	$681	$477	$791	$387	$0	$0	$0	$0	$0	$3,382	
Repairs & Maintenance	$373	$375	$0	$1,043	$519	$723	$968	$0	$0	$0	$0	$0	$4,001	
Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507	$3,901	$0	$0	$0	$0	$0	$25,721	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$0	$0	$0	$0	$0	$22,466	
Office Supplies	$1,074	$752	$612	$857	$84	$212	$521	$0	$0	$0	$0	$0	$4,112	
Operating Supplies	$427	$811	$406	$717	$235	$144	$433	$0	$0	$0	$0	$0	$3,172	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$4,317	$380	$315	$0	$0	$0	$0	$0	$6,274	
Drug Testing B All Departments	$0	$0	$92	$0	$47	$0	$47	$0	$0	$0	$0	$0	$186	
Training, Education & Employee Relations	$0	$468	$815	$112	$20	$167	$0	$0	$0	$0	$0	$0	$1,583	
Contractual Security	$169	$112	$112	$112	$112	$112	$112	$0	$0	$0	$0	$0	$843	
IT Services	$340	$0	$0	$2,500	$0	$0	$95	$0	$0	$0	$0	$0	$2,935	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$15,013	$14,011	$10,205	$11,711	$0	$0	$0	$0	$0	$85,110	

Restaurant Expenditures:														
Utilities	$863	$814	$645	$1,130	$888	$1,011	$509	$0	$0	$0	$0	$0	$5,860	
Pest Control	$91	$91	$91	$95	$95	$95	$95	$0	$0	$0	$0	$0	$655	
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	$0	$0	$0	$0	$0	$656	
Total Restaurant Expenditures	$1,048	$999	$831	$1,319	$1,075	$1,200	$698	$0	$0	$0	$0	$0	$7,170	

Page 14

Viera East Golf Course Month to Month

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

Golf Operations:
Salaries	

$17,491	

$16,181	

$18,525	

$18,670	

$14,506	

$19,605	

$19,356	

$0		

$0	

$0	

$0	

$0	

$124,334	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$1,507	$0		$0	$0	$0	$0	$10,097	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$1,481	$0		$0	$0	$0	$0	$10,013	
Health Insurance	$38	$38	$38	$38	$38	$54	$36	$0		$0	$0	$0	$0	$281	
Workers Compensation	$478	$442	$696	$510	$396	$536	$529	$0		$0	$0	$0	$0	$3,587	
Unemployment	$559	$512	$500	$1,188	$841	$913	$825	$0		$0	$0	$0	$0	$5,339	
Golf Printing	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Utilities	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$1,662	$0		$0	$0	$0	$0	$13,017	
Repairs	$0	$525	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$525	
Pest Control	$91	$91	$91	$95	$95	$95	$95	$0		$0	$0	$0	$0	$655	
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$0		$0	$0	$0	$0	$9,533	
Uniforms	$173	$0	$58	$0	$72	$0	$178	$0		$0	$0	$0	$0	$481	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$26	$0		$0	$0	$0	$0	$26	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Cart Lease	$3,786	$3,965	$3,920	$3,559	$3,750	$3,972	$4,023	$0		$0	$0	$0	$0	$26,974	
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0	$0		$0	$0	$0	$0	$1,529	
Driving Range	$0	$0	$0	$365	($1,080)	$0	$732	$0		$0	$0	$0	$0	$17	
Total Golf Operation Expenditures	$29,129	$26,747	$30,923	$31,626	$24,167	$31,406	$32,408	$0		$0	$0	$0	$0	$206,407	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$0		$0	$0	$0	$0	$54,820	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$0		$0	$0	$0	$0	$54,820	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$32,822	

$35,951	

$33,602	

$0		

$0	

$0	

$0	

$0	

$248,334	
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$870	$0		$0	$0	$0	$0	$6,337	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$0		$0	$0	$0	$0	$17,405	
Employee Insurance	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275	$4,085	$0		$0	$0	$0	$0	$31,933	
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$915	$0		$0	$0	$0	$0	$6,579	
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$488	$0		$0	$0	$0	$0	$5,676	
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Consulting Fees	$500	$500	$500	$500	$500	$500	$500	$0		$0	$0	$0	$0	$3,500	
Fire Alarm System	$129	$86	$97	$86	$86	$86	$86	$0		$0	$0	$0	$0	$656	
Telephone/Internet	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Utilities/Water	$1,946	$1,516	$1,960	$2,550	$2,086	$2,840	$580	$0		$0	$0	$0	$0	$13,477	
Repairs	$5,044	$3,818	$3,684	$4,479	$3,689	$3,586	$4,573	$0		$0	$0	$0	$0	$28,873	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$0		$0	$0	$0	$0	$19,108	
Pest Control	$74	$74	$74	$67	$77	$77	$77	$0		$0	$0	$0	$0	$520	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$0		$0	$0	$0	$0	$18,157	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$397	$2,174	$1,135	$0		$0	$0	$0	$0	$13,472	
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$1,657	$0		$0	$0	$0	$0	$4,374	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700	$14,520	$0		$0	$0	$0	$0	$66,039	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0		$0	$0	$0	$0	$11,050	
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$0		$0	$0	$0	$0	$878	
Contingency	$1,800	$0	$562	$1,510	$0	$0	$650	$0		$0	$0	$0	$0	$4,522	
First Aid	$169	$0	$0	$42	$0	$0	$225	$0		$0	$0	$0	$0	$436	
Office Supplies	$807	$0	$0	$47	$0	$0	$0	$0		$0	$0	$0	$0	$854	
Operating Supplies	$1,304	$490	$676	$1,116	$183	$0	$241	$0		$0	$0	$0	$0	$4,010	
Training	$0	$0	$523	$0	$486	$0	$241	$0		$0	$0	$0	$0	$1,251	
Janitorial Supplies	$0	$0	$0	$0	$0	$84	$0	$0		$0	$0	$0	$0	$84	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Uniforms	$735	$588	$588	$733	$595	$595	$761	$0		$0	$0	$0	$0	$4,594	
Equipment Rental	$0	$0	$0	$414	$0	$0	$0	$0		$0	$0	$0	$0	$414	
Equipment Lease	$13,469	$13,469	$13,469	$13,469	$13,981	$13,488	$14,802	$0		$0	$0	$0	$0	$96,149	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Total Golf Course Maintenance	$90,354	$83,811	$86,131	$88,430	$82,347	$85,550	$92,060	$0		$0	$0	$0	$0	$608,682	

Page 15

Viera East Golf Course Month to Month

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

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$0	
Arbitrage	$50	$50	$50	$50	$50	$50	$50	$0		$0	$0	$0	$0	$350	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$0	$583	
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$0		$0	$0	$0	$0	$2,284	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$0	$875	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$0	$32,830	
Insurance	$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$5,390	$0		$0	$0	$0	$0	$37,799	
Property Taxes	$601	$601	$1,185	$1,185	$1,185	$1,185	$1,185	$0		$0	$0	$0	$0	$7,128	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$11,836	$11,955	$11,884	$0		$0	$0	$0	$0	$81,849	

Reserves:															
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$0		$0	$0	$0	$0	$23,063	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Total Reserves	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$0		$0	$0	$0	$0	$23,063	
															
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$0		$0	$0	$0	$0	$1,252,027	
															
Total Expenditures	$152,862	$142,013	$153,741	$159,855	$144,497	$154,081	$160,053	$0		$0	$0	$0	$0	$1,067,102	
															
Operating Income (Loss)	($18,521)	$14,180	$4,969	$22,797	$58,045	$73,624	$29,832	$0		$0	$0	$0	$0	$184,925	

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

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$39,894	

$0		

$0	

$0	

$0	

$0	

$319,071	
Interest Income	$91	$94	$70	$289	$72	$65	$72	$0		$0	$0	$0	$0	$752	
Transfer In	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Interest Expense	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	$0		$0	$0	$0	$0	($100,122)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	$0		$0	$0	$0	$0	($230,417)	
Total Non Operating Revenues/(Expenditures)	($599)	($596)	($620)	($402)	($618)	($625)	($7,255)	$0		$0	$0	$0	$0	($10,715)	
															
Net Non Operating Income / (Loss)	($19,121)	$13,584	$4,349	$22,395	$57,427	$72,999	$22,578	$0		$0	$0	$0	$0	$174,210	

Page 16

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

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

Merchandise Sales	

$9,560	

$9,648	

$12,429	

$9,043	

$11,368	

$12,811	

$17,677	

$0		

$0	

$0	

$0	

$0	

$82,536	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$0		$0	$0	$0	$0	$82,536	

Expenditures															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$0		$0	$0	$0	$0	$54,820	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$0		$0	$0	$0	$0	$54,820	
															
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$10,939	$0		$0	$0	$0	$0	$27,716	

Page 17

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding M 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Current Bonds Outstanding	$8,335,000	

This value is covered by the Debt Service Reserve Fund Surety Bond and is not a cash balance on the District's balance sheet.

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,614	
Bonds outstanding M 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Current Bonds Outstanding	$3,700,000	

Page 18

Viera East
Community Development District
Special Assessment Receipts - FY2019

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/10/18	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	
11/26/18	$	1,045,266	$	221,588	$	664,407	$	159,272	$	1,045,266	
12/7/18	$	1,743,148	$	369,533	$	1,108,004	$	265,611	$	1,743,148	
12/19/18	$	420,729	$	89,191	$	267,430	$	64,108	$	420,729	
1/10/19	$	114,014	$	24,170	$	72,471	$	17,373	$	114,014	
1/28/19	$	3,084	$	654	$	1,961	$	470	$	3,084	
2/11/19	$	67,509	$	14,313	$	42,910	$	10,286	$	67,509	
2/11/2019 (1)	$	(219)	$	(46)	$	(139)	$	(33)	$	(219)	
3/6/19	$	25,210	$	5,344	$	16,024	$	3,841	$	25,210	
4/3/19	$	141,554	$	30,008	$	89,977	$	21,569	$	141,554	
4/3/19 (2)	$	(9)	$	(2)	$	(6)	$	(1)	$	(9)	

					$	E	
					$	E	
					$	E	
					$	E	
					$	E	
						
	$	3,623,085	$	768,066.28	$	2,302,955.15	$	552,064.11	$	3,623,086	

Net
Assessed	Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						$	120,215
$	40,091
$	28,818	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	2,302,955	$	(2,212,984)	$	89,971		
General Fund	$	808,157		$	768,066	$	(768,066)	$	E		
Recreation Fund	$	580,882		$	552,064	$	(530,496)	$	21,568		
							
	$	3,812,209	100.00% $	3,623,086	$	(3,511,547) $	111,539	$	189,123	

(1) Represents postage for mailing 2018 first tax notices.

Page 19

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

	Actuals
4/30/18	Actuals
4/31/19	
Variance		Year to Date
4/30/18	Year to Date
4/31/19	
Variance	

Revenues:
Greens Fees	
$140,871	
$ 139,476	
$	(1,395)		
$882,938	
$ 916,557	
$	33,619	
Gift Cards - Sales	$1,592	$	1,235	$	(357)		$8,558	$	8,642	$	84	
Gift Cards - Usage	($1,689)	$	(1,549)	$	140		($13,524)	$	(11,501)	$	2,023	
Season Advance/Trail Fees	$15,390	$	17,052	$	1,661		$118,687	$ 131,933	$	13,246	
Associate Memberships	$2,607	$	3,950	$	1,343		$25,675	$	27,966	$	2,291	
Driving Range	$9,331	$	6,122	$	(3,209)		$51,740	$	45,242	$	(6,498)	
Golf Lessons	$175	$	175	$	-		$1,225	$	1,225	$	-	
Merchandise Sales	$11,790	$	17,677	$	5,887		$76,773	$	82,536	$	5,763	
Restaurant	$2,083	$	818	$	(1,265)		$16,055	$	17,120	$	1,065	
Special Assessments - Operations	$1,877	$	1,877	$	-		$13,141	$	13,141	$	-	
Miscellaneous Income	 	$1,745 	  $	3,052 	  $	1,307 		 	$12,300 	  $	19,166 	  $	6,866 	
Total Revenues	  $	185,772 	  $	189,885 	  $	4,113 		  $ 1,193,567 	  $ 1,252,027 	  $	58,460 	
Expenditures:
Golf Course Expenditures	
$	16,151	
$	11,711	
$	4,439		
$	88,116	
$	85,110	
$	3,006	
Restaurant	$	955	$	698	$	257		$	6,155	$	7,170	$	(1,016)	
Golf Operations	$	31,236	$	32,408	$	(1,172)	$	198,289	$	206,407	$	(8,118)	
Merchandise Sales	$	8,716	$	6,738	$	1,979	$	52,260	$	54,820	$	(2,561)	
Golf Course Maintenance	$	88,134	$	92,060	$	(3,925)	$	567,199	$	608,682	$	(41,483)	
Administrative	$	12,970	$	11,523	$	1,447	$	82,296	$	81,488	$	808	
Reserves	  $	4,612 		  $	4,554 		  $	58 		  $	21,646 		  $	23,063 		  $	(1,418)	
Total Expenditures	  $	162,775 		  $	159,692 		  $	3,083 		  $ 1,015,960 		  $ 1,066,741 		  $	(50,781)	
Operating Income/(Loss)	  $	22,997 		  $	30,193 		  $	7,196 		  $	177,607 		  $	185,286 		  $	7,679 	

							

							

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
611	3,361	47	876	
903	6,270	65	+261	
1,658	11,567	632	2,243	
723	3,096	+541	+1,390	
473	1,085	147	174	
0	0	0	0	
+54	+321	+43	+136	
4,314	25,058	307	1,506	
617	4,513	123	361	
617	4,513	123	361	
193	1,010	+12	+52	
228	1,905	+69	+192	
136	1,117	124	163	
557	4,032	43	H81	
5,488	33,603	473	1,786	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$21,984	$129,283	$877	$29,785	
$26,219	$193,443	$312	($11,041)	
$56,413	$411,672	$8,523	$61,095	
$20,579	$115,284	($13,339)	($45,483)	
$13,280	$36,169	$6,995	$6,060	
$0	$0	$0	$0	
($1,404)	($8,265)	($1,050)	($3,708)	
$137,071	$877,586	$2,318	$36,708	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$35.98	$38.47	($1.24)	($0.92)	
$29.04	$30.85	($1.63)	($0.50)	
$34.02	$35.59	($5.67)	($1.36)	
$28.46	$37.24	$11.32	$3.68	
$28.08	$33.34	$4.63	$0.21	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$26.00	$25.75	($0.70)	$0.45	
$31.77	$35.02	($1.61)	($0.60)	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,390	$118,684	$1,662	$13,247	
$24.94	$26.30	($1.90)	$0.77	

	Monthly	Year to Date	
Membership Revenue	$17,052	$131,931	
Average $ per round of Golf	$23.04	$27.07	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf+ Associate Member	$34.74	$37.54	
Rounds of Golf+ CDD Resident	$27.41	$30.35	
Rounds of Golf + Public	$28.36	$34.23	
Rounds of Golf + Golf Now / EZ Links	$39.78	$40.92	
Rounds of Golf+ Tournaments	$32.70	$33.54	
Rounds of Golf+ Misc	$0.00	$0.00	
Rain Check Issued	$25.30	$26.20	
TOTAL H Average $ per round of Golf	$30.16	$34.42	

	Viera East Community Development District Detailed Rounds of Golf Report
AprH19		

PY H PREVIOUS YEAR	

Rounds of Golf					
	Monthly	Year to Date			
Paid Rounds					
Rounds of Golf+ Associate Member	658	11%	4,237	12%			
Rounds of Golf+ CDD Resident	968	16%	6,009	17%			
Rounds of Golf + Public	2,290	38%	13,810	39%			
Rounds of Golf + Golf Now / EZ Links	182	3%	1,706	5%			
Rounds of Golf+ Tournaments	620	10%	1,259	4%			
Rounds of Golf+ Misc	+	0%	+	0%			
Rain Check Issued	+97	+2%	+	457	+1%			
Total Paid Rounds	4,621	26,564			
Member Rounds					
Rounds of Golf + Members	740	12%	4,874	14%			
Total Member Rounds	740	4,874			
Comp Rounds					
Rounds of Golf+ Staff/Comp	181	3%	958	3%			
Rounds of Golf+ GolfNow EZ Links + Trade	159	3%	1,713	5%			
Rounds of Golf+ Other Comp	260	4%	1,280	4%			
Total Comp Rounds	600	3,951			
TOTAL ROUNDS OF GOLF	5,961	100%	35,389	100%			

Revenues

Greens Fee Revenue	
Monthly		
Year to Date			
Rounds of Golf+ Associate Member	$22,861	16%	$159,068	17%		
Rounds of Golf+ CDD Resident	$26,531	19%	$182,402	20%		
Rounds of Golf + Public	$64,936	47%	$472,767	52%		
Rounds of Golf + Golf Now / EZ Links	$7,240	5%	$69,801	8%		
Rounds of Golf+ Tournaments	$20,275	15%	$42,229	5%		
Rounds of Golf+ Misc	$0	0%	$0	0%		
Rain Check Issued	($2,454)	+2%	($11,973)	+1%		
TOTAL GREENS FEE REVENUE	$139,389	100%	$914,294	100%