Viera East Community Development District

Agenda June 26, 2019

AGENDA

Viera East
Community Development District

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

June 19, 2019

Board of Supervisors Viera East Community Development District

Dear Board Members:

The Board of Supervisors of the Viera East Community Development District  will  meet Wednesday, June 26, 2019 at 2:00 p.m. in the Multi-Purpose Room, Faith Lutheran Church, 5550 Faith Drive, Viera, FL. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the May 22, 2019 Meeting
Fiscal Year 2020 Budget Workshop - Golf Course Fund
Staff Reports
General Manager's Report
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 of the Board of Supervisors meeting is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the approval of minutes of the May 22, 2019 meeting. The minutes are enclosed for your review.

The fourth order of business is the Fiscal Year 2020 budget workshop on the Golf Course Fund. A copy of the proposed budget is enclosed for your review.

The fifth order of business is the Staff Reports. Section A is the General Manager's Report.

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

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

Sincerely,
C-71/
n howe District Manager

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

MINUTES

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Wednesday, May 22, 2019 at 2:00 p.m. at the Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Paul McCarthy David Bedwell
William 'Bill' Oakley Jo Walsh
Melinda Thomsen

Chairman
Vice Chairman Secretary Treasurer Assistant Secretary

Also present were:

Jason Showe Scott Glass Tim Melloh Terri King Doug Barlow Gary Shiffrin Betty Kimbau
Marchelle & Mark Zweber

FIRST ORDER OF BUSINESS

District Manager
District Counsel by phone General Manager
Divots Grille Architect Resident Resident Residents

Roll Call

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

SECOND ORDER OF BUSINESS
There being none, the next item followed.

THIRD ORDER OF BUSINESS

Public Comment Period

Approval of Minutes of the April 24, 2019 Meeting

Mr. McCarthy: We need a motion to approve the minutes of the April 24, 2019 meeting.
Mr. Showe: We received a few minor corrections on Page 13 from Mr. Oakley, which will be incorporated into the final version.

Ms. Walsh: On Page 11, that is me talking about the carp. Further down, I don't recall
Mr. Melloh saying, "I was told that's never been their procedure."

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor the minutes of the April 24, 2019 meeting were approved, as amended.

FOURTH ORDER OF BUSINESS
This item was discussed later in the meeting.

FIFTH ORDER OF BUSINESS

Suspension of Dale Zeigler

Review and Acceptance of Fiscal Year 2018 Audit Report

Mr. Showe: The most important aspects of the audit are Pages 39 and 40, which is the Management Letter. I will note the audit is clean on prior audit findings. There are no financial conditions to report, which is good. However, there is a note that we never really had before that says, "The actual expenditures in the General Fund exceeded the budget." What happened was when we took the lease out for the pump, the way they accounted for it showed on paper that we spent more in the General Fund. We typically would've been able to correct that with  an amended budget, but because it was caught in the audit it was already  past the timeframe. It's  just a note on paper.
Mr. Bedwell: Did they take the entire expense out or just the yearly payment?
Mr. Showe: They essentially captured the entire lease amount to start with, which we will be able to capture going forward, but it was caught too late for us to make any corrections. I will note that the General Fund ended with an excess of $25,000 so you didn't overspend  your General Fund. They just made an audit adjustment that they felt was appropriate, which we are not concerned about. If there are any questions, we can take those or have the Board make a motion to accept it and authorize staff to transmit the audit to the State for compliance.

On MOTION by Ms. Thomsen seconded by Ms. Walsh with all in favor the Fiscal Year 2018 Audit Report and Authorization for District Management to Transmit to the State was approved.

SIXTH ORDER OF BUSINESS	Consideration of Engagement Letter with
Shutts & Bowen LLP Regarding Debt Related Matters - ADDED
Mr. Showe: We handed this out to you because it was added after the agenda was published. This is an agreement with your attorney to assist with the current debt service issues. I will note that as with all of your expenses associated with the bonds, all expenses would be paid for out of the bond closing. The only difference with their agreement, they are requesting if the bonds don't close settling on the expenses they incurred as part of their legal review of the documents to that point. It's what we see with a lot of the attorneys. Obviously, if the  bonds close, it will be paid for out of the bond closing.
Mr. Bedwell: Is their minimum agreement $30,000 or is that negotiable? Mr. Showe: That's their minimum agreement.
Mr. McCarthy: Are there any further questions? If not, we need a motion to approve the engagement letter.

On MOTION by Mr. Oakley seconded by Ms. Walsh with all in favor the Engagement Letter with Shutts & Bowen LLP to handle debt related matters was approved.

SEVENTH ORDER OF BUSINESS	Financing Matters
Consideration of Supplemental Engineer's Report
Mr. Showe: The first step is the Engineer's Report. Tim and I spoke and on the chart on Page 9, clubhouse renovations in this report should be $2.9 million instead of $2.5 million. So, we will have that revised before its finalized and included with the two resolutions. Other than that, this report lays out all of the capital infrastructure that you anticipate as part of the bond process. It just explains those and all of the background needed for those processes.

Consideration of Supplemental Assessment Methodology
Mr. Showe: The second step is the Supplemental Assessment Methodology. The one in your agenda package is good in terms of the amount, which is $2.9 million for the clubhouse, but there may be one or two little things that I noticed between the two reports. We are going to finalize this tomorrow.

Mr. Oakley: We had talked originally about the preserve area. If that ends up being an option, can we add that or make an adjustment?
Mr. Melloh: Like Derek said, we could go back and amend the Engineer's Report. Mr. Oakley: But since it's not in here, could we still amend that report?
Mr. Melloh: Yes.
Ms. Thomsen: Like if there was interest money that was going to be moved.
Mr. Showe: Yes, or leftover money, which you can use to offset some costs. We prefer to have the Engineer's Report and Master Assessment Methodology approved by the Board in substantial form, just to give us some time to correct some of the minor inconsistencies or we can take any questions. What's not included in your agenda is the Assessment Methodology,  which  is hundreds of pages because it includes an Assessment Roll for all 400 lots. It will be attached to the resolution. I have a copy if you would like to see it. Typically when we do these, we would send some of those reports with the letters. Obviously, because of the size, that is a huge expense so we plan on using the website and refer people when they get their letter to the website and call our office to ask questions.
Mr. Oakley: Will there be a copy in Tim's office?
Mr. Showe: Absolutely. The next step for the Board would be approval of the District Engineer and Assessment Methodology Reports in substantial form.

On MOTION by Mr. Oakley seconded by Ms. Thomsen with all in favor the Supplemental Engineer's Report and Master Assessment Methodology in Substantial Form, was approved.

Mr. Showe: There are two resolutions that formalize both of those documents. The District Engineer and Assessment Methodology Reports will be exhibits to these resolutions. We provided you with revised ones. The only real change between what's in your agenda and what I passed out is that they included some of the dates. There were blanks in the agenda as these are just completed.

Consideration of Resolution 2019-02 Declaring Special Assessments
Mr. Showe: The first resolution declares assessments and uses the Board's approval as an intent to levy additional assessments on your residents. Copies of the District Engineer's Report

and Assessment Methodology will be attached. It would be our recommendation for the Board to approve that resolution.

On MOTION by Mr. Bedwell seconded by Ms. Walsh with all in favor Resolution 2019-02 Declaring Special Assessments, was approved.

Consideration of Resolution 2019-03 Setting a Public Hearing
Mr. Showe: The second resolution is to declare the public hearing where we consider levying those assessments. We set that for July 24th, which is your regular meeting to give us plenty of time to send out mailed notices. Before sending the letters, we will have District Counsel review those letters and include links to all the websites so everyone gets the information.
Mr. McCarthy: We need a motion for the setting of the public hearing.
Mr. Oakley: Will that meeting be an evening meeting or at 2:00 p.m.?
Mr. Showe: We set it for 2:00 p.m. at this location, which is when the room was available.
Ms. Thomsen: Is that a normal meeting date? Mr. Showe: Correct.
Ms. Thomsen: Is there any way that we can get it in the evening time for that meeting?
Mr. Showe: We could try. We have to set the public hearing now in order to make everything work, which makes it a little bit of a challenge. I know the church is busy in the evenings.
Ms. Thomsen: That's why we never moved it to Thursday.
Mr. Showe: Give me a few minutes and I'll see what I can do. We can defer this resolution.
Ms. Thomsen: My thought is that we do something that might actually attract people to
attend.
Mr. Oakley: I think it makes it more open for the 4,300 homeowners.
Ms. Thomsen: Yes. I want them to feel like they can voice their concerns.
Mr. Showe: I'm reaching out to them right now so why don't we hold this one and come
back to it once I get an answer.

Mr. Oakley: Or we can approve it, with the possibility of thinking if I want to do that.
Mr. Showe: Technically, you are supposed to approve it with a time and date certain. It looks like she is already working on getting an answer for me.
Ms. Thomsen: Great, thank you.
This item was discussed again later in the meeting.

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-04
Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing
Mr. Showe: The next resolution is 2019-04 approving your proposed Fiscal Year 2020 budget and setting the public hearing. This is the kick off of the budget process for the year, you will also have multiple versions of workshops to refine the budget. We have set your public hearing for August 29th at 6:00 p.m. and have kept the assessments level, so unless you have any specific questions other than that we recommend a motion to approve this now and start the workshop process at your next meeting.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Resolution 2019-04 Approving the Proposed Budget for Fiscal Year 2020 and Setting a Public Hearing for August 29, 2019 at 6:00 p.m. at the Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida, was approved.

NINTH ORDER OF BUSINESS	Staff Reports
General Manager's Report
Mr. Melloh: Out in the CDD, we have our normal day-to-day operations in the preserves. We recently completed the trees along I-95. The header canal was trimmed back, even though those are all pepper trees and theoretically should not be removed except for the barrier with the Road Department. Of course, we would be fined heavily if we removed them, but we trimmed our side back because we need to have access down the header canal. Golf course wise, all of our greens tees, fairways, and roughs were aerified. This is normal for the greens. We started doing the tee boxes last year and this year we started grooming the fairways. It's been many years since the fairways were aerified and will have a great effect on the growth of the grass.
Ms. Walsh: Would it be able to be clipped?

Mr. Melloh: You could mow the fairways to break apart the topsoil that was brought to the surface, which opened a hole. Those holes are fairly large, three-quarters of an inch. They are able to inject a bunch of air down to the root system. When you go down there you can smell it because they have not been opened up in a very long time.
Ms. Walsh: I think we did it about six years ago. Mr. Melloh: Could be.
Ms. Walsh: We had that one company that had all of the equipment.
Mr. Melloh: Anyways, business has been good. Their guys are out there. It's weed central right now because it's that time of the year, but we are out there spraying two different chemicals on all of the grass. We've talked many times at these meetings that MSMA is the go-to chemical to kill it, but it was taken off of the market in Florida because it contains arsenic, which they are concerned about getting into the water supply. We also have a review of the rounds from May through yesterday. We are right on schedule and on budget, which is amazing because we just aerified the greens. For us to do 219 rounds of golf on a Friday is remarkable. It should come in right on budget at the end of the fiscal year barring any major weather forecasts. Does anyone have any questions? If not, I have some new business. We have a request for a memorial tree, which is something we rarely have. We already have a memorial bench on #7. I don' t know if anyone knows them, but the spouse died. They were looking to put another plaque on that bench. We have been trying to come up with a way to get rid of the benches because nobody sits in them. They are significantly eroded to the point where, you can' t even read this plaque anymore so I talked them into doing a memorial tree with both names on it. According to our records, we have to vote to allow that to happen.
Ms. Thomsen: In the same spot?
Mr. Melloh: Not on #7. We will do it around the lake on the 1st tee. Mr. Oakley: That's where we restricted it to.
Mr. Melloh: So they will plant a tree on #1. Mr. Bedwell: Will the bench stay there?
Mr. Melloh: No. We will take the bench out because we are going to do new landscaping.
Mr. McCarthy: Are there any questions? If not, we need a motion to allow a memorial tree to be placed at Hole #1.

On MOTION by Mr. Oakley seconded by Ms. Thomsen with all in favor Planting a Memorial Tree Around Hole #1, was approved.

Mr. McCarthy: You did a good job, Tim. I think getting away from the plaques is a good thing and going to the memorial tree is appropriate.
Mr. Melloh: We wanted to have landscaping there so it's just ironic that this fell into our laps. We will have a couple of benches out there that we are going to try to talk people into doing the same thing.
Ms. Walsh: Transitioning into a tree?
Mr. Melloh: Transitioning into a tree instead of a bench. That's the end of my report.
Does anyone have any questions?
Ms. Thomsen: Jason, would the email I received fall under "New Business" or should I save it for "Supervisor's Requests?"
Mr. McCarthy: Let's do that at the end.

Presentation of Clubhouse Design, Doug Barlow - Architect
Mr. McCarthy: Doug is going to go through his presentation and if the Board has any questions, he will answer those.
Mr. Barlow: I am an Architect in Tallahassee. I have known Tim for almost 20 years on the renovation of similar golf courses and did some small renovations on the clubhouse. I also renovated the Capital City Country Club clubhouse. It's the oldest golf course in Tallahassee from 1921. Tim asked me to come out and take a look at this a couple of years ago and keep in touch with me. We've put together a short program and design. This is just a conceptual design that is only lines on paper, which can all be moved or changed. This was a master plan on what we can do with the project. So, we did a couple of variations. Your booklet has an existing condition and a new design in it. It says, "Additions and Renovations AO. I" at the bottom. We did a base plan of all the existing conditions. "EX" is the existing condition. We met with Tim and measured. We took the old plans, put them together and started looking at the best use of the space you have and of the places we can expand to. You are limited on the front side, but not on the back side. I have a plan showing where the kitchen and dining room would be added to the project. On Sheet A.I, there is a lot of information because we use a computer program that does everything in 3D, but you have to add a lot into it. What you see in red is the new construction.

There is going to be a new kitchen with a walk-in freezer and coolers, some office space, a dining room expansion off the edge of your dining room, and a covered porch. Anything in orange is going to be renovated. It's under an existing roof and we will renovate that portion. That is the bar, new storage behind the bar, new men's and women's locker rooms,  new pro shop, and new office suite with conference room.
Mr. Bedwell: Could we ask questions?
Mr. Barlow: You are free to ask questions as we go.
Mr. Oakley: If you look in the corner of the dining room next to the three sliding glass doors, I mentioned to Tim that there was a solid block. Could you put glass in there?
Mr. Barlow: Yes, we can put more glass in there, but that wall actually angles out. I think you are talking about taking that wall out and putting glass in there.
Mr. Oakley: What I'm trying to do is get as much glass in that restaurant as possible. There was some concern where the sliding glass doors would go and I said maybe they could slide in the other direction.
Mr. Barlow: We can make that work. Again, this is a conceptual design. This is a master plan for the layout. There is a schematic design gives more detail as well the design development.
Mr. Oakley: The other question I had was on the outside covered patio. Even in your rendering, the corner post, I don't know what your support rate is on the roof, but do those support posts have to be as large as they are?
Mr. Barlow: No.
Mr. Oakley: Maybe we could reduce the size of those and that would open the area up a little bit more.
Mr. Barlow: We can, yes. We mimicked what you already had there. Mr. Oakley: Could we mimic it smaller?
Mr. Barlow: We put three in there. We don't have to have three.
Mr. Oakley: Right on that very corner, if you look at the size of those, it's taking up a lot of space.
Mr. Barlow: We could downsize this column. What we tried to do is to create a men's and women's locker room with a shower in each one that is ADA Accessible. I think it will have three to four toilets, which we can expand. We are expanding a little bit into the golf cart area,

but what we were planning on doing was making the golf cart pickup area at the east side of the building. That would allow you to pull off there, you would drop your bag off, and walk back there and have your bag on a cart. You can drive around here at the pro shop and pay at that point.
Mr. Melloh: He does have two garage doors.
Mr. McCarthy: So people could pull up right there and drop their bag off?
Mr. Melloh: Yes. As you are pulling in, there will be an egress lane with a bag drop on the right-hand side as you are coming in.
Mr. Bedwell: I think I have a picture of that.
Mr. Barlow: In the very back, Tim and I talked about realigning this road. We thought that might be the easiest thing to do, which was to create a backdrop, take your bags and put it on the cart. We will stack all of the golf carts out here, instead of in the back. They park, walk back, get in, and drive around.
Mr. Melloh: It just makes it much more functional. It will be a lot easier for them. They will still be able to drive their carts in the parking lot, but it would be a lot easier for them and a lot less walking for our guests. We don't want our guests to walk.
Mr. Oakley: The most commonly asked question in the pro shop is, "Where are the
carts?"
Mr. Melloh: Yes, because they don't see them when they walk in.
Mr. Barlow: The first thing you will see when you drive up is a place to drop off their
bag. We created some cart parking in between the kitchen and the dining hall. When you get through with your nine holes, you come in through here and go to the bar, get something to drink, and come back out. Then we made a loop around to come back up to the #10 tee box.
Mr. Melloh: Along that loop we are going to have more private cart parking. Does anyone have any thoughts? I think this is a really good design because as we said, it would be a different story if we were tearing it all down and starting with a clean sheet of paper. I think Doug did a great job. As part of the design, which you will see that we have taken the executive offices for the CDD, we put in a conference room where we would be able to have these meetings on property. If the Men's and Women's Associations use the conference room to have their meetings, we can have people that may just want to have lunch served in a meeting room or something like that. We will have all new audio/visual equipment. A screen will come out of the

ceiling that we can just plug in a thumb drive to project what is on the screen. The neat thing behind this whole design, is that all of the breezeways are not filled in so when you walk in the front door, there is a lobby. You have the ladies' locker room to the right and a men's locker room to the left. They are both double in size if not more. You will have the executive offices in front of you. To get to the pro shop, you must walk down what is now a breezeway and walk right into it. We will have the same thing for The Grille. We will have these sliding glass doors so if they are having a party or something that is noisy, they can shut those down. For the most part, for normal day-to-day operations, they can walk right into The Grille. Just like if you were in the mall. You could walk right in and shop and register for golf.
Mr. Oakley: Tim, can the conference room be used by the 4,300 homes. Mr. Melloh: Absolutely. We will have a master calendar.
Ms. Walsh: How much seating will it have and what is the capacity of that room?
Mr. Melloh: We are going to have a conference table that will hold ten and another eight to ten chairs, so there is room for about 20 people.
Mr. McCarthy: Regarding the restaurant area, what happens when it gets very busy in there and it's difficult to hear things. Do we have a plan for acoustical tiles?
Mr. Barlow: We could put acoustical tiles in or use acoustic banners that would hang down. You have a lot of hard surfaces in there that we can look at.
Mr. McCarthy: Just from my perspective, when I go there and there's a large number of people it's difficult to hear. Terri is in charge of the restaurant. She rents this space, when it comes time for the public comment period she might want to address that.
Mr. Barlow: The last time we were here, she had some input on it. We tried to modify what we had, but yes, that's something to address.
Mr. McCarthy: It makes the experience of whatever you are doing in there, much more enjoyable because it's very difficult without them. Thank you.
Mr. Bedwell: Will the restaurant run on its own electrical meter? Mr. Barlow: We can probably do that, yes.
Mr. Bedwell: I think that's a very good idea because it's a leased space.
Mr. Melloh: Just in comparison, the kitchen right now where Terri does the cooking is about 70 square feet, which is pretty small. The kitchen area is the same thing with about 360

square feet. There is a walk-in cooler, walk-in freezer, office space, storage and dish room. Things right now are all crammed into one space.
Mr. Barlow: Right now your freezer and cooler is outside. This plan has it inside. Mr. Melloh: This makes us more of a legitimate restaurant.
Ms. Thomsen: When you have your freezer and refrigerator outside it rusts. Mr. Barlow: Just the time to go back and forth to get stuff is less.
Marchelle Zweber, Stratford Place: Yes. By the time you open it up, and its 95 degrees outside.
Mr. McCarthy: Let the Board finish their discussion and then we will take questions from
the audience. Does anyone on the Board have any questions?
Ms. Thomsen: I have one question. What are the three panels that are in Ines' s office for?
They look like cubby holes.
Mr. Barlow: They are for storage. There will be a file room right off of her office. There is a storage room in the conference room, but that's where we are putting the mechanical equipment.
Ms. Thomsen: How do you get through there? Mr. Barlow: There is an opening.
Ms. Thomsen: This is almost like a lobby area.
Mr. Barlow: There is separate access to the pro shop. Ms. Thomsen: Not through Lane' s office.
Mr. Barlow: Yes.
Mr. Bedwell: Tim, can I come up here with my cart? Mr. Melloh: No, you stop further back.
Mr. Bedwell: Do we have a picture of that?
Mr. Barlow: Not from that standpoint. There would be a pull off in the sidewalk where you put your bag onto your cart and then take the cart around.
Mr. Bedwell: Thank you.
Mr. Melloh: Of course, one of the things that we haven't really talked about is that we will be building the new starter area. It's that little building that you see there.
Mr. Barlow: There will be a cart wash area. We are going to keep as much of the wall that's there and reuse that so you are not looking at the back of the kitchen area. We would keep

the garbage pick-up area and try to use as much as that as possible. There is no use in rebuilding it when we can keep it. There is a graphic model.
Mr. Melloh: Graphic models are pretty. It gives you a good feeling for how this is going to flow.
Mr. Barlow: It takes you around the building.
Mr. Oakley: You need to move the cart wash. Mr. Barlow: Tim talked to me today about it.
Mr. Melloh: You can see that everything flows nicely. There is a nice picture that shows you the restaurant with the outside seating. Right next to that is the extended dining room with the storefront with floor to ceiling type glass where you can look onto the golf course and the new starter area. The pro shop becomes larger as well. It will go all the way out to the posts so the area where we have plastic furniture right now, is all going to be part of the golf shop.
Mr. Barlow: The good thing is you have a roof, slab and everything is all infilled under

there.

happy.

better.

Mr. Melloh: That's why this really works out. It's very nice.
Mr. Oakley: We changed Tim's steps to help him down to the golf course and make him

Mr. Barlow: We will have a ramp out there.
Mr. Oakley: I  like the change of the ramp from  where you  had  it  originally.  It's much

Mr. Barlow: I think it's a lot better. I put a budget together and we feel pretty good about

it. I talked with one of the contractors who is doing a project down the street.
Mr. Melloh: At Beef 'O' Brady's.
Mr. Barlow: I gave them what I put together. He said that sounded like it was in the ballpark of what construction costs are here. He said its busy, but not frantic like in Tallahassee because of the hurricane. They are having a tough time finding people. So basically, I used some of the numbers we had in Tallahassee just to give a cushion. The worst thing is that you start tearing into a building and you find all of the past sins and problems that pop up here. I built in a contingency to cover anything we find. There are always a few changes. If you wanted to, we could make this part of the dining room addition and the porch as an alternate. Bid everything else out and have this as a separate alternate to see where we stand. A lot of people like to do that

so then they see the budget. If they can afford to take the alternate, they take the alternate. Right now, in our budget, I have everything in there.
Mr. Melloh: I think we are pretty good with that. Ms. Thomsen: We are comfortable with that.
Mr. McCarthy: Are there any further questions from the Board? If not, we will open it up to the public. Please state your name and subdivision. Marchelle, you were first.
Ms. Zweber: How much parking is there for carts by the restaurant?
Mr. Barlow: We are showing about 10 spaces, but I think we can get another 10 to 15 along the area back there.
Mr. McCarthy: Thank you, Marchelle. Is there anyone else?
Ms. Thomsen: We are going to need every bit of space for parking. That's one of my bigger concerns.
Mr. Barlow: If we do this little loop back up to the next tee box, we have plenty of area for parking.
Mr. Melloh: Right now, there is parking underneath the oak trees where we planned a lot of cord grass. We will take the cord grass out and add concrete and lines. It will just be moved over a little bit.
Mr. Oakley: Marchelle and Terri, when you have a party do a lot of people drive their golf carts up there?
Ms. Zweber: The busiest day for golf carts is on a Friday where we could easily have 30 golf carts parked there. For parties, everybody drives a car.
Mr. McCarthy: Terri, do you have any questions for Doug? Ms. King: No.
Mr. McCarthy: Anyone else? Doug, thank you very much for your presentation. It was very useful and we appreciate it.

Staff Reports - Attorney (ADDED)
Mr. Showe: We have Scott Glass from your attorney, Shutts & Bowen on the phone. Do you have anything specific to go over, Scott?
Mr. Glass: No. I'm just here if you need anything.

Mr. Showe: The person that walked in and I chatted with was your District Engineer. He provided us with the revised Engineer's Report. It's an updated version of what's in your agenda.

Consideration of Resolution 2019-03 Setting a Public Hearing (Item 5D)
Mr. McCarthy: Now we have to vote on Resolution 2019-03.
Mr. Showe: Yes. We confirmed that we can get this room for July 25, 2019 at 6:00 p.m. so we need a motion to adopt that resolution, setting the public hearing for July 25, 2019 at 6:00
at this location.
Ms. Walsh: Do you want to have the July 24th meeting?
Mr. Showe: I recommend keeping the meeting on July 24th because it's going to be incredibly difficult to conduct business the next day.
Mr. McCarthy: We need a motion to adopt Resolution 2019-03.

On MOTION by Mr. Bedwell seconded by Mr. Oakley with all in favor Resolution 2019-03 Setting a Public Hearing for July 25, 2019 at 6:00 p.m. at the Faith Lutheran Church in the Multi­ Purpose Room, 5550 Faith Drive, Viera, Florida, was approved.

Presentation Arbitrage Rebate Calculation Report
Mr. Showe: We provided the Board with the Arbitrage Report. This is an annual calculation pursuant to your bonds. It's essentially designed to show that you are not collecting more in interest than you are legally allowed to under bonds. This one says that no rebate liability exists. We are just presenting our report and no action is required by the Board.

Presentation of Number of Registered  Voters- 7,614
Mr. Showe: We are required to present annually the number of registered voters within the District. So as of April 15, 2019, you have 7,614 registered voters within the boundaries of the District. This doesn't impact the District, because the District already turned over to resident control so this is just informational.

Suspension of Dale Zeigler (Item 4)

Mr. Showe: We need the Board to take some action. I know we've allowed him at this point an extra 45 minutes to show up. I briefed Tim on the history and where we are with that issue.
Mr. McCarthy: The fact that he hasn't shown up, I don't see any reason why we should release the suspension. The suspension was done correctly. The Board was aware of it. Let's go around the room. What are your feelings on it, Jo?
Ms. Walsh: I don't see a problem. Mr. McCarthy: Thank you, Bill?
Mr. Oakley: Staff handled it appropriately. Mr. McCarthy: Melinda?
Ms. Thomsen: I agree. Mr. McCarthy: David? Mr. Bedwell: I agree.
Mr. Showe: If there is consensus from the Board, we need a motion to confirm the six­ month suspension for Mr. Zeigler as previously provided by the General Manager.

On MOTION by Ms. Walsh seconded by Mi;. Oakley with all in favor the Board's agreement to abide by Mr. Zeigler's suspension was approved.

Mr. Showe: We will inform Mr. Zeigler.
Ms. Thomsen: Jason, I think you mentioned the date of the public hearing as being the

Mr. Showe: Yes. Its July 25th•
Ms. Thomsen: Is that the change in this resolution because I have the public hearing as 2:00 p.m. on July 24th?
Mr. Showe: Yes, we changed that. We will revise that resolution to reflect July 25th at 6:00 p.m. This room is not available on Wednesday nights so we have to move it to Thursdays.

TENTH  ORDER OF BUSINESS	Treasurer's  Report  -	Consideration of
Financial Statements
Approval of Check Register

On MOTION by Ms. Walsh seconded by Mr. Bedwell with all in favor Checks #3614 through #3628 from the General Fund totaling
$63,990.45 were approved.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Checks #64 through #66 from the Capital Reserve Fund totaling $12,772087 were approved.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor Checks #26691 through #26759 from the Golf Course Fund in the amount of $77,555.46 were approved.

Balance Sheet and Income Statement
No action was required by the Board.

ELEVENTH ORDER OF BUSINESS
Mr. McCarthy: David?
Mr. Bedwell: I don't have anything. Mr. McCarthy: Melinda?
Ms. Thomsen: None. Mr. McCarthy: Bill?

Supervisor's Requests

Mr. Oakley: Yes. Jason and Tim, I have seen cracks on the sidewalks along #15. I'm concerned about somebody getting hurt walking home. I know it's not our property, but  you have some information on that.
Mr. Melloh: We have an indication that John Gates is getting quotes to for sidewalk replacements.
Mr. Oakley: It doesn't make sense to have a nice new golf course entrance when we have a poorly designed sidewalk. Right where all of the construction is, I asked Ed to check on that.
Mr. Melloh: Ed made a call to the road and bridge people coming in and out to take a look and provide assessments and talk with us about that.
Mr. Oakley: Hopefully, they will consent to do it so we don't have to pay for it.
Mr. Melloh: Thank you. Mr. McCarthy: Jo?

Ms. Walsh: None.
Mr. McCarthy: As you all know, the CDD Supervisor' s website has our email addresses and so forth. All Board Members have been informed that I have been soliciting funds through gift cards. I appreciate you making me aware of it. I am not soliciting any funds. Thank you very much.

TWELFTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

SECTION IV

Viera East
Community Development District

Proposed Budget
FY2020

June 26, 2019

Viera East Community Development District

Table of Contents

General Fund

General Fund Narrative Capital Reserve
Debt Service

Debt Service Fund - Series 2006 Amortization Golf Course
Golf Course Narrative

Recreation Fund Debt Service -Series 2012 Amortization

1-2

3-10

11

12

13

14-17

18-28

29

June 26, 2019

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed Budget	
	FY2018	FY2019	4 30 19	S Months	@ 9 30 19	FY2020	

Revenues							
Maintenance Assessments	$808,157	$808,157	$768,066	$40,091	$808,157	$808,157	
Golf Course Administrative Services	$56,280	$56,280	$32,830	$23,450	$56,280	$56,280	
Interest Income	$16	$100	$10	$0	$10	$100	
Miscellaneous Income	$0	$0	$0	$0	$0	$0	

Total Revenues	$864,452	$864,536	$800,905	$63 41	$864,446	$864 36 I	
Administrative Expenditures							
Supervisors Fees	$27,949	$30,195	$15,276	$12,356	$27,632	$30,496	
Engineering Fees	$3,690	$5,000	$588	$2,565	$3,153	$5,000	
Attorney's Fees	$928	$5,000	$0	$2,500	$2,500	$5,000	
Dissemination	$1,000	$1,000	$583	$417	$1,000	$1,000	
Trustee Fees	$5,576	$5,600	$3,419	$2,716	$6,135	$5,600	
Annual Audit	$6,746	$6,500	$3,792	$2,708	$6,500	$6,500	
Collection Agent	$2,499	$2,500	$1.458	$1,042	$2,500	$2,500	
Management Fees	$97,515	$100,440	$58,590	$41,850	$100,440	$100,440	
Postage	$733	$1,500	$399	$178	$577	$1,500	
Printing & Binding	$776	$2,500	$410	$259	$669	$2,500	
Insurance- Liability	$6,775	$7,293	$3,663	$2,617	$6,280	$7,293	
Legal Advertising	$0	$2,500	$196	$250	$446	$2,500	
Other Current Charges	$1,150	$1,500	$365	$ZOO	$565	$1,500	
Office Supplies	$1,260	$3,000	$126	$217	$343	$3,000	
Dues & Licenses	$175	$175	$102	$73	$175	$175	
Information Technology	$3,400	$3,400	$1,983	$1,417	$3,400	$3,400	
Total Administrative	$160il73	$178.103	$90,952	$71 63	!162J15	$178,4041	
Operating Expenditures							
Salaries	$131,146	$136,662	$80,453	$56,291	$136,744	$141,817	
Administration Fee	$1,458	$1,463	$885	$571	$1,457	$1,566	
FICA Expense	$9,818	$10,455	$6,407	$3,848	$10,256	$10,849	
Health Insurance	$7,881	$8,893	$4,896	$3,118	$8,014	$8,551	
Workers Compensation	$2,918	$2,679	$2,309	$1,073	$3,382	$2,780	
Unemployment	$913	$853	$812	$136	$948	$853	
Oth_er Contra ctual	$7,333	$5,000	$4,207	$2,592	$6,799	$7,000	
Training	$0	$500	$0	$200	$200	$500	
Uniforms	$0	$500	$0	$200	$200	$500	
Total Operating	$1611467	$167,005	$99,970	$68,029	$167.999	$174,4161	
Maintenance Expenditures							
Canal Maintenance	$11,329	$14,000	$2,936	$10,566	$13,501	$14,000	
Lake Bank Restoration	$66,900	$60,000	$0	$30,000	$30,000	$60,000	
Environmental Services	$15,264	$20,000	$11,846	$3,747	$15,593	$20,000	
Water Management System	$96,919	$99,000	$46,435	$45,790	$92,225	$99,000	
Control Burns	$0	$15,000	$0	$5,000	$5,000	$15,000	
Contingencies	$1,193	$9,000	$894	$2,000	$2,894	$5,000	
Fire Line Management	$3,053	$5,000	$1,177	$1,800	$2,977	$5,000	
Basin Repair	$455	$4,000	$455	$1,000	$1,455	$4,000	

Total Maintenance	$195,113	$226,000	
$63.743	$99,902	$163,645	s 222 000I
1	

Adopted	Actual	Projected	Total	Proposed	
Actual	Budget	Thru	Next	Projected	Budget	

   FY2018	FY2019	4  30  19	S Months	@  9 30  19	FY2020	

Grounds Maintenance Expenditures		
Salaries	$145,579	$147,875		$76,424	$54,784	$131,209		$154,278	
Administrative Fees	$3,442	$3,454		$1,958	$1,400	$3,358		$3,695	
FICA	$10,436	$11,312		$5,256	$4,004	$9,261		$11,802	
Health Insurance	$27,639	$30,559		$6,850	$5,250	$12,100		$16,867	
Workers Compensation	$3,385	$2,898		$1,891	$1,421	$3,312		$3,024	
Unemployment	$1,792	$2,120		$1,657	$249	$1,906		$2,120	
Telephone	$4,892	$4,500		$2,812	$2,070	$4,882		$5,000	
Utilities	$5,244	$7,700		$2,602	$1,775	$4,377		$5,000	
Property Appraiser	$1,986	$1,990		$1,986	$0	$1,986		$1,990	
Insurance- Property	$1,170	$1,447		$944	$674	$1,618		$1,395	
Repairs	$11,745	$12,000		$18,400	$7,500	$25,900		$12,000	
Fuel	$17,792	$7,500		$8,741	$4,500	$13,241		$7,500	
Parl< Maintenance	$4,713	$3,000		$1,653	$1,o40	$2,693		$3,000	
Sidewalk Repair	$5,245	$5,000		$0	$0	$0		$5,000	
Chemicals	$2,154	$5,000		$767	$500	$1,267		$5,000	
Contingencies	$1,867	$5,000		$5,384	$500	$5,884		$5,000	
Refuse	$4,711	$8,000		$3,840	$2,400	$6,240		$8,000	
Office Supplies	$233	$750		$206	$90	$296		$750	
Uniforms	$2,999	$3,000		$1,612	$1,000	$2,612		$3,000	
Fire Alarm System	$0	$4,000		$1,945	$554	$2,500		$4,000	
Rain Bird Pump System	$20,643	$18,500		$16,549	$11,492	$28,040		$27,576	
Maintenance Reserve• Transfer Out	$11,604	$7,823		$4,563	$3,259	$7,822		$3,719	
Maintenance Reserve-Transfer Out(Excess)	$0	$0		$94,484	$5,502	$99,986		$0	
Total Grounds Expenditures	$289.z73  		$293,428	  	$2601523	      $109 .964	         $370,487	 		$289?16 I	
Total Expenses	 $806,026	$864,536	$515,188           $349 58              $864,446 		$864,536 1
Excess Revenue/(Expenditures)	$58.426	$0	$285,717         ($285 ? 17) 	$0	so I

FY2016	FY2017	FY2018	FY2019	FY2020

Net Assessment	$   796,203    $	796,203    $   796,203   $	796,203   $	796,203

I	I

Discounts @ 4%	 $	31848    $	31848    $	31.848    $	31848	$	31848 
Gross Assessment	s  028:  051    $	82a:051    $    828.051    $	828:  051    $	a28:  051
Assessable  Units • Residential	$	4,222   $	4,222   $	4,222   $	4,222    $	4,222
Assessable Units - Non-Residential	 $	1869    $	1869    $	1869    $	1  69    $	1  69 
Total Units	 $	6091    $	6091    $	6091   $	6091	$	6091 

Assessment per Unit - General Fund	$	136 $	136    $	136 $	136   $	136	
Assessment per Unit - Debt Service	$	363 $	414   $	414 $	414    $	414	

 Is		I

Assessment per Unit - Recreation	 $	129   $	129   $	129   $	129   $	130 
628    $	678    $	678    $	678    $	679 

Revenues;

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

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

General Fund

IDescription
Base
10% of Maintenance Supervisor 50% of Labor Position
Total

Annual Amount 

I

$  75,000
$   (7,280)
$ (11,440)
$  S6,280

Interest Income
The District will earn interest on balances invested during the year

Administrative Ex&>euditures;
Supervisors Fees
The amount paid to each supervisor for the time devoted to District business and meetings is determined by Chapter 190, Florida Statutes, at $200 per meeting. Amount is based on five supervisors receiving fees for two meetings per month.

Eni:ineerini: Fees
The District's engineer, Boyer Singleton, will be providing general engineering services to the
District, which includes preparation and attendance of monthly board meetings.

Attorney Fees
Lepl counsel;
Shutts and Bowen LLP 300 South Orange Avenue Suite 300
Orlando, FL 32801
Telephone: (407) 835-6759
Fax: (407) 849-7288

The District's legal counsel, Shutts and Bowen, will be providing general services, which include attendance and preparation for monthly board meetings. Also, services include reviewing contracts, agreements, resolutions, rule amendments, etc.

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

o	Series 2006 Water Management	$1,000

Trustee Fees
The District will pay annual trustee fees for Water Management Refunding Bonds, Series 2006.

Annual Audit
The District is required to annually have its financial records audited by an independent
Certified Public Accounting Firm. The estimated cost of the audit is based on the prior fiscal year and will be shared with the Recreational Fund.

Collection Aeent
Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District's Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collect or.
 	Contractor	Services	Monthly   Annual  !
GMS- Central Florida, LLC Assessments	$   208	$   2,500

Manaeement Fees
The District has contracted with GMS-Central Florida, LLC to provide Accounting and Administrative Services for the District The services include, but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, financial reporting, annual audits, etc.

Postaee
Mailing of Board Meeting agendas, checks for vendors, overnight deliveries and any other required correspondence. Amount is based on prior years cost.

Printine & Bindine
Printing and binding agenda packages for board meetings, printing of computerized checks, District Brochures, correspondence, stationary, envelopes etc.

Insurance- Liability
The District's general liability, public official's liability, and automobile insurance coverage is provided by EGIS Insurance and Risk Advisors.

Admln	Field	Annual
Description	Amount	Amount	Amount

General Liability	$	4,178	$	$	4,178
POL/EPLI	$	3,115	$	$	3,115
Auto Physical Damage		$			$		$ Property	 	$			$		1,395	$		1,395                                     Total		$	7,293	$   1,395	$	8,688

Leeal Advertisine
Advertising of monthly board meetings, public hearings, and any other legal advertising that
may be required.

Other Current Chare:es
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Office Supplies
Any supplies that may need to be purchased during the Fiscal Year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues & Licenses
The District is required to pay an annual fee to the Department of Community Affairs for
$175. This is the only anticipated expenditure for this category.

Information Technoloe:Y
Costs related to District's accounting and information systems; District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Operatin,: Expenditures;

Salaries & Wa,:es
The District currently has a General Manager and 1 full time employee to handle the operations of the District. The proposed amount includes a 3% cost of living increase for qualifying employees.

Administration Fee
Represents fee to Paychex for administration of pay and benefits. Paychex charges an administration fee of $29.23 per full time employee per pay period and $21.06 per part-time employee per pay period.

fEA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the
proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Polley Number	Insurance Description	
United Healthcare	591637	Accidental Death, Dental, Vision,	
		Life, and Long Term Disability	
Health First	114619	Health	
Colonial Life	E3682663	Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Other Contra ctual
Miscellaneous fees and contracts incurred for the District.

ADT Security	$	1,838	
Ecolab Pest Elimination	$	3,786	
Xelar Copier	$	1,117	
Additional Contract Funds	$	259	
Total Annual Budget	$	7,000	

IDescription

Annual Amount

Trainin l'
Expense involved in providing training for staff.

Uniforms
Expense involved in providing uniforms for the administration staff.

Maintenance E:,wenditures;
Canal Maintenance
Represents cost associated with the maintenance of the canals located east and west of 1-95. The canals east of 1-95 are maintained by various contractors paid by the District on an "as needed" basis. The canals west of 1-95 are maintained by A. Duda & Sons and billed to the District

Lake Bank Restora tion
Allocation of funds dedicated for lake bank restoration throughout the District.

Environmental Services
The District will incur the following costs related to maintaining and managing the various
conservation areas (wetlands and uplands), which are the responsibility of the District. The amount is based upon the current contract with Kevin L. Erwin, plus an allowance for additional services from other providers that may be required . Services provided under this budget item may include the following:

Wetland Monitoring Reports as required by SJRWMD and USACOE.
Wetland Maintenance, removal of exotic species as required to conform to permit requirements.

Habitat Management, including burns of preserved areas as required within the approved Habitat Management Plan(s).
Permit Compliance and General Services as required.

Water Manai:ement System
The District currently has a contract with ECOR Industries, Inc. to provide  Aquatic  Maintenance Service for the District's Lakes.

IDescription

Monthly	Annual
Amount	Amount

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

Control Bums:
The District anticipates that it will have control burns this year throughout the Scrub Jay Preserve areas. The purpose of the control burns is to enhance the habitat of threatened and endangered  species and to reduce the intensity of natural fires.

Contini:encies
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Fire Line Maintenance
Expenses related to the maintenance of the various Fire Lines throughout the District. This mainly includes the mechanical removal of vegetation between homeowners' property and
conservation areas in order to slow or stop the spread of wildfire.

Basin Repair
Expenses related to the repair and maintenance of the drainage structures at District Basins III, IV, and V. The drainage structures that get repaired are the outfalls (connect lakes) and the floways (connect lakes to St Johns River).
Grounds Maintenance Expenditures;

Salaries & Wai:es
The District currently has a 4 full time and 1 part time employee's to handle the grounds maintenance
of the District. The proposed amount includes a 3% cost of living increase for qualifying employees.

Administration Fee
Represents fee to Paychex for administration of pay and benefits. Paychex charges an administration fee of$29.23 per full time employee per pay period and $21.06 per part-time employee per pay period.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Policy Number Insurance Description

United Healthcare	591637	Accidental Death, Dental, VISion,
Llfe, and Long Term Disability
Health First	114619	Health
Colonial Llfe		E3682663	Life, Accident, Short Term Disability Combined	007394312	Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Telephone
Expenses incurred for the telephone and fax machine.

Monthly	Annual

!vendor
Blueline Telecom Group Contingency
Total

Amount	Amount	
$	414	$	4,965
$	35
$    5,000

Utilities
The District has the following utility account with Florida Power and Light to provide electricity for the maintenance building.

Monthly		Annual Vendor	Account	Amount	Amount 
FPL	83490-45156	$	375	$	4,500	
Contingency			   $	500	
Total			$	5,000	

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

Viera East
Community Development District
General Fund Budget

Insurance- Property
Represents the amount paid for the property portion of the insurance premium with EGIS Insurance and Risk Advisors. The property includes vehicles, equipment, etc.

Admin	Field	Annual
Description	Amount	Amount	Amount

General Liability	$	4,178	$	$	4,178
POL/EPLI	$	3,115	$	$	3,115
Auto Physical Damage			$			$			$ Property	 	$		$		1,395	$		1,395                                              Total		$	7,293	$    1,395	$	8,688

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

.EYrl
Costs related to fuel purchased for grounds maintenance machinery that occur during the
fiscal year.

Park Maintenance
Represents cost associated with the maintenance of the parks and trails located within the
district.

Sidewalk Repair
Represents cost associated with the repair of the sidewalks located within the district.

Chemicals
Includes fungicide applications, herbicide applications, insecticide applications needed to maintain the grounds.

Contin2encies
Represents any miscellaneous expenses incurred by the District that were not previously
budgeted.

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

I

is:	 	
 	Contractor	Services	Monthly	Annual 

Danny's Recycling & HAU Contingency
Total

Empty Dumpster $ 645

$	7,740
$	260
$	8,000

Office Supplies
Costs for items used in office

Viera East
Community Development District
General Fund Budget

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

! vendor
Unlfirst Contingency Total

Monthly	Annual
Amount	Amount 
$	219	$    2,624
$	376
$   3,000

Fire and Bur ary Alarm System
The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations.

IDescription

I

Monthly	Annual
Amount	Amount

System Monitoring	$	98	$	1,176	
Equipment Lease	$	233	$	2,797	
Contingency	 $	27 
Total Annual Budget	 $	4,000 

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

Monthly

AnnualI

!vendor	Amount	Amount 

Rain Bird
Total Annual Budget

$ 2,298

$ 27,576
$27,576

Maintenance Reserves - Transfer Out
Funds allocated annually to insure available cash for ongoing operations of the District and for
major repair or replacement of capital items.

Maintenance Reserves - Transfer Out (PY Excess)
Represents projected excess funds above operating capital requirements in the General Fund.

Viera East
Community Development District

	Adopted
Budget	Actual
Thru	Projected
Next	Total Projected	Proposed Budget	
	FY2019	4/30/19	SMonths	FY2020	FY2020	

Revenues						
Beginning Fund Balance	$283,792	$153,977	$0	$153,977	$284,471	
Interest Income	$250	$3,709	$2,000	$5,709	$2,500	
Reserve Funding• Transfer In (General)	$7,823	$4,563	$3,259	$7,822	$3,719	
Reserve Funding• Transfer In (Golf)	$20,468	$27,368	$13,278	$40,646	$7,940	
Reserve Funding - Transfer In (General Excess)	$0	$94,484	$5,502	$99,986	$0	
Total Revenues	$312,332	$284,101	$24,039	$308,139	$298,629	
Expenditures						
Capital Outlay	$125,000	$13,669	$10,000	$23,669	$100,000	
Truck Maintenance	$0	$0	$0	$0	$25,000	
Transfer Out	$0	$0	$0	$0	$0	

Capital Reserve Fund Proposed Budget Fiscal Year 2020

I

Total Expenditures	$12s 1000	$13,669	$10,000	$23,669	$1251000 I

Excess Revenues (Expenditures)	 $187,332	$270,432	$14,039	$284,471	$173,6291

Viera East Community Development District
Debt Service Fund Series 2006
Proposed Budget FY2020

Adopted Budget	Actual Tbru	Projected Next	Total Projected	Proposed Budget	
FY2019	4/30/19	5Montbs	@9/30/19	FY2020	

Bevernies
Special Assessments	$	2,423,170	$	2,302,955	$	120,215	$	2,423,170	$    2,423,170
Interest Income	$	100	$	1,995	$	1,200	$	3,195	$	1,500
Beginning Fund Balance	$	466,966	$	469,058	$	$	469,058	$	459,288
Total Revenues	i $   2,890,236      $ 2,774,008     $	121,415     $  2,895,423	$2,883,958 1
Expenditures series 2006

Interest-5/1	$	239,631	$		$	239,631	$	239,631	$	184,719	
Principal-5/1	$	1,910,000	$		$	1,910,000	$	1,910,000	$ 2,020,000	
Other Debt Service Costs	$	46,873	$		$	46,873	$	46,873	$	46,873	
Total Expenditures	I $	
2,436,135	   $	239,631	   $	2,196,504	   $	2,436,135	$2,436,311	
Excess Revenues									

Interest-11/1	$	239,631	$	239,631	$	$	239,631	$	184,719

1

(Expenditures)	 $	454101	$   2 534377	$   2 075089	$	459288	$	447 647

* Excess Revenues needed to pay the 11/1/20 Interest Payment	$	126,644

 		FY2017		FY2018		FY2019		FY2020	 Net Assessments	$		2,423,170	$		2,423,170	$		2,423,170	$    2,423,170
Discounts      $	96,927	$	961927	$	96,927	$	961927 
Gross Assessment      $	2,520,097     $	21520.097     $	2,520,097      $   2,520.097

Gross Assessments	$	2,520,097	$	2,520,097	$	2,520,097	$   2,520,097
Assessable Units    $	61091   $	6,091	$	61091  $	6,091 
Per Unit Assessments     $	414	$	414	$	414	$	414 

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

Date	Series 2006
Principal	
Interest	Fiscal
Total	
	
11/1/19		$184,719	$184,719	
5/1/20	$2,020,000	$184,719		
11/1/20		$126,644	$2,331,363	
5/1/21	$2,140,000	$126,644		
11/1/21		$65,119	$2,331,763	
5/1/22	$2,265,000	$65,119	$2,330,119	
	
	$6,425,000	$752,963	$7,177,963	

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total Projected	Proposed Budget	
	FY2018	FYZ019	4 / 30 / 19	5 Months	@ 9 / 30 / 19	FYZ020	

Number of Rounds							
Paid Rounds	40,116	37,250	26,212	13,355	39,567	37,250	
Member Rounds	7,037	10,000	4,750	2,114	6,864	10,000	
Comp Rounds	6,474	6,000	3,873	2,084	5,957	6,000	
Total Memberships	57	60	47	13	60	60	
Revenue per Round							
Public	$32	$35	$35	$29	$33	$35	
Beveuues:							
Greens Fees	$1,283,346	$1,308,290	$916,557	$386,770	$1,303,326	$1,308,290	
Gift Cards- Sales	$12,731	$25,000	$8,642	$3,814	$12,456	$25,000	
Gift Cards- Usage	($19,303)	($25,000)	($11,501)	($5,557)	($17,058)	($25,000)	
Season Advance/Trail Fees	$185,782	$210,000	$131,933	$67,169	$199,102	$210,000	
Associate Memberships	$34,918	$42,000	$27,966	$11,415	$39,381	$42,000	
Driving Range	$76,279	$80,000	$45,242	$21,683	$66,926	$80,000	
Golf Lessons	$2,100	$2,100	$1,225	$875	$2,100	$2,100	
Merchandise Sales	$133,1 44	$115,000	$82,536	$50,749	$133,285	$115,000	
Restaurant	$23,108	$20,000	$17,120	$9,118	$26,238	$20,000	
Assessments -Recreation Operating	$22,527	$22,527	$13,141	$9,386	$22,527	$22,527	
Miscellaneous Income	$15,320	$15,000	$19,166	$2,522	$21,688	$15,000	

Total Revenues	 $1,769,952	$1,814,917	$1,252,027	$557,944	$1,809,971	$1,814,917	
Gfmerof f;Xl)ffl]tfitures							
Other Contractual Services	$12,004	$15,000	$5,784	$4,028	$9,812	$15,000	
Telephone	$4,921	$5,500	$2,848	$2,250	$5,098	$5,500	
Postage	$2,027	$450	$1,112	$907	$2,019	$1,500	
Printing & Binding	$2,324	$1,000	$691	$600	$1,291	$1,000	
Utilities	$6,081	$5,000	$3,382	$1,770	$5,152	$5,000	
Repairs & Maintenance	$9,527	$7,000	$4,001	$2,084	$6,085	$7,000	
Advertising	$49,270	$45,000	$25,721	$16,260	$41,981	$45,000	
Bank Charges	$33,353	$30,500	$22,466	$13,718	$36,183	$30,500	
Office Supplies	$3,763	$1,500	$4,112	$1,436	$5,548	$2,500	
Operating Supplies	$4,153	$8,500	$3,172	$1,201	$4,372	$5,000	
Dues, Licenses &Subscriptions	$7,764	$2,500	$6,274	$1,907	$8,181	$8,000	
Drug Testing- All deparbnents	$494	$200	$186	$138	$324	$200	
Training, Education & Employee Relations	$4,81 5	$2,500	$1,583	$1,066	$2,649	$2,500	
Contractual Security	$2,457	$5,000	$843	$562	$1,404	$3,000	
IT Services	$2,801	$3,000	$2,935	$510	$3,445	$3,000	
Total Golf Course Expenditures	$145,753	$132,650	$85,110	$48,436	$133,546	$134,100	

f

t

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY2018	FY2019	4/ 30 / 19	SMonths	@ 9 / 30 / 19	FY2020	

Restaurant Expenditures							
Utilities	$9,114	$9,680	$5,860	$4,252	$10,112	$10,500	
Pest Control	$128	$1,800	$655	$476	$1,130	$1,200	
Equipment Lease	$1,000	$1,100	$656	$465	$1,121	$1,100	
Total Restaurant Expenditures	 	$10,243	$12,580	$7,170	$5,193	$12,363		$12.soo I

Golf Operatiaas·							
Salaries	$201,769	$233,200	$124,334	$82,753	$207,087	$212,436	
Administrative Fee	$15,835	$16,543	$10,097	$6,660	$16,756	$16,899	
FICA Expense	$15,446	$18,280	$10,013	$6,334	$16,347	$16,642	
Health Insurance	$432	$506	$281	$166	$447	$707	
Workers Compensation	$4,697	$4,684	$3,587	$1,991	$5,578	$4,264	
Unemployment	$8,020	$10,726	$5,339	$3,459	$8,797	$10,726	
Golf Printing	$0	$500	$0	$0	$0	$500	
Utilities	$20,959	$20,500	$13,017	$8,974	$21,991	$22,500	
Repairs	$161	$250	$525	$500	$1,025	$250	
Pest Control	$128	$1,800	$655	$476	$1,130	$1,200	
Supplies	$8,925	$3,000	$9,533	$4,727	$14,260	$5,000	
Uniforms	$1,896	$1,500	$481	$796	$1,277	$1,500	
Training, Education & Employee Relations	$0	$2,000	$26	$0	$26	$1,500	
Fuel	$0	$500	$0	$0	$0	$500	
Cart Lease	$43,940	$46,500	$26,974	$18,750	$45,724	$46,500	
Cart Maintenance	$5,837	$4,000	$1,529	$1,000	$2,529	$4,000	
Driving Range	$7,640	$10,000	$17	$1,000	$1,017	$10,000	
Total Golf Operation Expenditures	 	$335,685	$374,489	$206,407	$137,585	$343,992		$355,124 l
Merchandise Sales·

Cost of Goods Sold	$84,601	$77,000	$54,820	$32,289	$87,110	$77,000	
Total Merchandise Sales	$84,601	$77,000	$54,820	$32,289	$87,110	$77,ooo I	

Golf Course Maintenance·							
Salaries	$392,098	$400,000	$248,334	$178,671	$427,006	$434,271	
Administrative Fees	$9,449	$12,000	$6,337	$4,530	$10,867	$11,367	
FICA Expense	$28,619	$30,600	$17,405	$11,797	$29,202	$32,557	
Employee Insurance	$42,434	$52,157	$31,933	$22,500	$54,433	$58,245	
Workers Compensation	$9,127	$7,840	$6,579	$3,760	$10,338	$10,316	
Unemployment	$6,308	$7,000	$5,676	$775	$6,450	$7,427	
Drug Testing	$0	$420	$0	$45	$45	$420	
Consulting Fees	$6,000	$6,000	$3,500	$2,500	$6,000	$6,000	
Fire Alarm System	$0	$4,000	$656	$435	$1,091	$4,000	
Telephone/Internet	$0	$2,500	$0	$0	$0	$500	
Utilities/Water	$24,569	$26,200	$13,477	$10,138	$23,615	$26,200	

Actual	Adopted Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed Budget	
FY2018	FY2019	4 / 30 / 19	5 Months	@ 9 / 3 0 / 19	FY2020	

Repairs	
$45,262	
$42,000	
$28,873	
$15,397	
$44,270	
$42,000	
Fuel & Oil	$39,007	$45,000	$19,108	$11,250	$30,358	$40,000	
Pest Control	$3,090	$1,500	$520	$385	$904	$1,000	
Irrigation/Drainage	$23,408	$34,000	$18,157	$11,613	$29,770	$30,000	
Sand and Topsoil	$19,714	$17,500	$13,472	$9,960	$23,432	$17,500	
Flower/Mulch	$7,429	$7,000	$4,374	$1,719	$6,093	$7,000	
Fertilizer	$127,545	$130,000	$66,039	$42,221	$108,260	$130,000	
Seed/Sod	$13,341	$14,000	$11,050	$4,736	$15,786	$14,000	
Trash Removal	$1,650	$2,000	$878	$552	$1,430	$2,000	
Contingency	$14 ,01 6	$6,000	$4,522	$1,500	$6,022	$6,000	
First Aid	$915	$600	$436	$115	$551	$600	
Office Supplies	$1,311	$500	$854	$614	$1,468	$1,000	
Operating Supplies	$18,046	$18,000	$4,010	$3,135	$7,145	$15,000	
Training	$3,189	$500	$1,251	$857	$2,108	$500	
Janitorial Supplies	$1,294	$1,500	$84	$72	$155	$1,500	
Soil & Water Testing	$987	$1,000	$0	$750	$750	$1,000	
Uniforms	$6,802	$10,500	$4,594	$2,976	$7,570	$8,500	
Equipment Rental	$644	$2,500	$414	$20	$434	$2,500	
Equipment Lease	$145,306	$160,000	$96,149	$67,347	$163,496	$163,000	
Small Tools	$0	$500	$0	$0	$0	$500	

Total Golf Course Maintenance	 	$991,561	$1,043,317	$608,682	$410,370	$1,019,052 s1.o,4,903	
ddmillistmtiiu:.  flllditures:	
Legal Fees	
$0	
$1,500	
$0	
$0	
$0	
$1,500	
Arbitrage	$450	$600	$350	$250	$600	$600	
Dissemination	$1,000	$1,000	$583	$417	$1,000	$1,000	
Trustee Fees	$3,717	$3,750	$2,284	$1,805	$4,089	$4,100	
Annual Audit	$1,500	$1,500	$875	$625	$1,500	$1,500	
Golf Course Administrative Services	$56,280	$56,280	$32,830	$23,450	$56,280	$56,280	
Insurance	$76,719	$75,000	$37,799	$27,303	$65,102	$70,000	
Property Taxes	$7,331	$7,500	$7,128	$5,925	$13,053	$10,000	

1

Total Administrative Expenditures	 	$146,998	$147,130	$81,849	$59,77S	$141,624	$144,980 1

Renewal & Replacement	$35,136	$20,468	$23,063	$13,278	$36,341	$7,940		
Operating Reserves	$0	$0	$0	$0	$0	$0		
Total Reserves	 	$35,136	$20,468	$23,063	$13,278	$36,341 	$7,940 1	

Total Revenues	
     $1,769,952	$1,814,917	$1,252,027	$557,944	$1,809,971 	$1,814,917 l	

Total Expenditures	
     $1,749,976	$1,807,635	$1,067,102	$706,926	$1,774,028 	$1,807,447 l	

Operating Income (Loss)	$19,977	$7,283	$184,925	[$148,982 }	$35,943	s,,4,0 1	

Reserves·

Nao a,ie.mtilJI}. 8.e.Y.e.ou.e.s,l{E.xlJe.od.itu.a:.sJ·		
Assessments -Recreation Debt Service	$576,971	$558,355	$319,071	$232,648	$551,719	$558,355	
Interest Income	$804	$1,000	$752	$366	$1,119	$1,000	
Transfer In	$0	$0	$0	$0	$0	$0	
Interest Expense	($178,478)	($171,638)	($100,122)	($71,516)	($171,638)	($156,825)	
Principal Expense	($380,000)	($395,000)	($230,417)	($164,583)	($395,000)	($410,000)	
Total Non Operating Revenues/(Expenditures) !	 	$19,297 	[$7,2831	tU 0,71Sl	[$3,08S J	,     $1   3,800	1	[ $7 , 470 1 1	

	
Actual	Adopted
Budget	Actual Thru	Projected
Next	Total
Projected	Proposed Budget	
	FY2018	FY2019	4 / 30 / 19	5 Months	@ 9 / 30 / 19	FY2020	

Net Non Operating Income/ (Loss)	$39,274	$0	$174,210	l$1S2,067 l	$22,143	$0 I

Revenues;

Greens Fees
Estimated revenue for public paid rounds of golf.

Gift Card- Sales
Estimated amount of gift cards sold that can be used for discounted rounds of golf, merchandise or restaurant purchases. The full amount of the sale is recorded as revenue at the time of purchase.

Gift Card- Usaee
Estimated usage of gift cards once purchased. Once the gift cards have been used at the District,	the	amount	used	is	recorded	against	the	revenue.

Season Advance/Trail Fees
Estimated revenue of customers who purchase memberships to the District golf course in advance for the year.

Associate Memberships
Estimated costs of all associate memberships sold. The associate membership costs $79 and lasts for one year. The membership gets the member a 20% discount on golf rounds and other discounts on range balls, apparel, and USGA handicap service.

Drivine Ranee
Estimated revenue from the District's driving range.

Golf Lessons
Estimated revenue from golfing lessons given at the golf course. The District leases the golf instruction program to the Mike Hogan Golf Academy.

Merchandise Sales
Estimated revenue of clothing, equipment, and supplies sold in the District's Pro Shop.

Restaurant
The District's restaurant is leased to Divots Grille, LLC per an agreement with the District and Divots Grille, LLC. The agreement states that Divots Grille, LLC will pay the District six (6%) of gross sales not excluding sales tax through the lease term ending on September 30, 2019.

I

Annual I
Description	Amount	.

Rental Income
Other Restaurant Revenue

Total

$	12,000
$	8,000

$	20,000

Assessmen ts- Recreation Opera tions
The District will levy Non-Ad Valorem assessments in all the assessable property within the District to help fund all of the General Operating Expenditures for the fiscal year.

Miscellaneous Income
Estimated annual revenue for various miscellaneous charges billed and collected by the
District.

General Ex»enditures;

Other Contractual Services
Contractual Services include the following contracts:

    vendor 
Brighthouse (Cable & Internet)	Amount
$	350	Amount.
$   4,200	
Waste Management (Dumpster Removal)	$	338	$ 4,057	
Great America Financial	$	93	$ 1,117	
American Safety and First Aide		$	500	
Crystal High Rise, Inc		$	250	
Slug A Bug (Termite Renewal)		$	325	
Contingency		$ 4,551	
Total Annual Budget		$15,000	

!

Monthly

AnnualI

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

Monthly	Annual
!  vendo	r	Amount	Amount	
Greybar Financial Services	$	289	$	3,469	
Cricket	$	104	$	1,248	
Contengincy		$	783	
Total		$	5,500	

Postaee
Mailing payroll checks, checks for vendors, overnight deliveries and any other required correspondence that is directly related to the golf course. A portion of expenses related to the District are transferred to General Fund.

Printine & Bindine
Printing of computerized checks, brochures, correspondence, promotional cards, stationary,
rack cards, envelopes, etc. A portion of expenses related to the District are transferred to General Fund.

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

$	2,1

!                    vendo	r
FPL

Account	
10579-42334	$

:)

FPL
City of Cocoa City of Cocoa Contingency
Total

91273-57086
313093-70192
150351-141774

$	25
$	115
$	70

$	300
$	1,380
$	840
$	380
$	s,ooo

Re pairs & Maintenance
Any miscellaneous repairs and maintenance, including electrical, plumbing, hardware, locksmiths, painting and HVAC. A portion of expenses related to the District are transferred to General Fund.

Advertisine
Represents advertising for the golf course in the Yellow Pages, newspapers, periodicals, brochures and magazines, rack cards and holders, and promotional organizations. A portion of expenses related to the District are transferred to General Fund.

Bank Charees
Bank charges related to credit card usage, as well as account service charges for the operating checking account fund

Office SuJ;mlies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.

Operatine Supplies
Represents various operating supplies purchased

Dues. Licenses & Subscriptions
The following represents the estimated cost for license, membership subscriptions and permit renewals for the fiscal year:

! ven	dor	
Description	Annual
Amount	
City of Rockledge	Business License	$	200	
Florida State Golf Association	Membership	$	150	
Florida State Golf Association	Handicap fees	5000	
Brevard County	Business Tax License	$	82	
FL Space	Membership	$	805	
Cocoa Beach Regional Chapter	Membership	$	535	
US Golf Association	Membership	$	150	
Amazon Prime	Membership	$	156	
GCSAA	Gold Membership	$	435	
Contingency		   $	487		
Total		$ 8,000	

Traini ni, Education & Empl2yee Relations
Costs incurred in sending District personnel to any training seminars or having personnel trained on site for different aspects to more efficiently and effectively operate the golf course. Also, any expense incurred for staff meetings and help wanted ads.

Contractual Security
Security system costs for the maintenance and clubhouse alarm systems.

IT Services
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Restaurant Expenditures;
Utilities
Estimated costs for the basic utilities for the restaurant:

Vendor
FPL
City of Cocoa Contingency Total

Monthly
Account	Amount
03449-33189	$	615
150351 -112664  $	250

Annual
Amount
$	7,380
$	3,000
$	120
$10,500

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

Monthly

Annual I

!          v  en    dor	Amount	Amount. 

Ecolab Pest Elimination Contingency
Total

$	95

$	1,141
$	59
$   1,200

Eguipment Lease
The expense related to leasing of a dishwasher in the restaurant.

Monthly

AnnualI

!      v endo	r	Amount	Amount 

Ecolab Contingency Total

$	88

$	1,054
$	46
$	1,100

Golf Operations EXPeuditures;
Salaries & Wai:es
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of the District. The proposed amount includes a 3% cost ofliving increase for qualifying employees.

Administration Fee
Represents fee to Paychex for administration of pay and benefits. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.

fl.CA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

 	Provider	
United Healthcare	Policy Number
591637	Insurance Description
Accidental Death, Dental, Vision,	
		Life, and Long Term Disability	
Health First	114619	Health	
Colonial Life	83682663	Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.

Unemployment

Golf Printine

Utilities
Estimated cost of basic utilities for Golf operations:		
	Monthly	Annual	
Vendor	Account	Amount	Amount	
FPL	03449-33189	$	585	$	7,020	
FPL	07938-52104	$	925	$ 11,100	
City of Cocoa	150351-112664	$	100	$ 1,200	
Banleaco	$	202	$	2,421	
Contingency		$	759	
Total		$ 22,500	

The District pays State and Federal unemployment for each employee based upon current rate structures.

Printing for materials needed for the course.

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

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

!vendor

Monthly
Amount

Annual
Amount

Ecolab Pest Elimination Contingency
Total

$	95	$	1,141
$	59
$   1,200

Sygplies
Estimated costs of miscellaneous supplies that the District may need to purchase for golf operations.

Uniforms
The estimated costs of uniforms for pro shop personnel. Once hired, all employees get a District golf shirt to wear during work hours.

Trainini, Education & Employee Relations
The District will incur the cost of the Assistant Pro Program and any training deemed necessary for the Pro Shop staff or cart facility personnel, for example, cart mechanics training and any help wanted ads.
Fuel
Costs for gasoline for all golf carts from Glover Oil Company.

Cart Lease
The expense related to leasing of carts for golf course.

Monthly	Annual
!vendor	Amount	Amount 
TCF Equipment Finance	$ 2,144	$ 25,733	
TCF Equipment Finance	$	242	$	2,909	
Marlin Business Bank	$	236	$	2,829	
GPSSystem	$	936	$ 11,232	
Yamaha Lease	$	130	$	1,560	
Golf Cart	$	97	$	1,164	
Contingency		$	1,072	
Total		$ 46,500	

Cart Maintenance
The expense related to any repairs and maintenance of the golf carts that are incurred during the year.

Drivini Ranie Supplies
Any expenses incurred related to the driving range operation, for example range balls, tokens, buckets, bag stands, clock rope and sand/water buckets.

Merchandise sates

Cost of Goods Sold
Represents cost of clothing, equipment, and supplies sold in the Pro Shop.
Golf course Maintenance; Salaries & Wai es
The District currently has 10 full-time and 4 part-time employee's to handle the golf course
maintenance. The proposed amount includes a 3% cost ofliving increase for qualifying employees.

Administration Fee
Represents fee to Paychex for administration of pay and benefits. Paychex charges an administration fee of $27.32 per full time employee per pay period and $19.68 per part-time employee per pay period.

.El.CA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.
!	Provider	Policy Number Insurance Description
United Healthcare	591637	Accidental Death, Dental, Vision,
Life, and Long Tenn Disability
Health First	114619	Health
Colonial Life	E3682663	Life, Accident, Short Tenn Disability Combined	007394312	Accident and Disability

Workers Compensation 
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Paychex.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Dru Testin i
Estimated costs for drug testing upon hiring. When personnel are hired at the District, they must complete a drug test. The cost is $38 per screening.

Consultin e Fees
The District is contracted with Thomas Trammell to give consulting advise on the golf course.
Mr. Trammell goes to the District once a month to give the staff a detailed report on the golf course and suggests ways to improve it.

Monthly

AnnualI

!         vendor	Amount	Amount 
Thomas Trammell	$	500	$   6,000

Fire and Bur elary Alann System
The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operati ons.

IDescription

I

Monthly	Annual
Amount	Amount

System Monitoring	$	98	$	1,176
Equipment Lease	$	233	$	2,797
Contingency	 $	27 
Total Annual Budget	 $	4,000 

Tele phone /Cell Pho ne
Estimated costs for internet and phone services for maintenance staff.

Uti lities /Water
Estimated costs of basic utilities for the maintenance staff:

Vendor	Account

Monthly
Amount

Annual
Amount

FPL
City of Cocoa Contingency Total

83490-45156
313093-70192

$    1,750
$	350

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

Fuel &OH
Costs related to fuel purchased for maintenance machinery that occur during the fiscal
year.

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

Monthly

Annual I

!          v  en    dor	Amount	Amount _

Ecolab Pest Elimination Contingency
Total

$	77

$	· 924
$	76
$   1,000

Irri eation/ Dr ainaee
Estimated irrigation and drainage maintenance expenditures that may occur during the fiscal year.

Sand /Topsoil
Cost related to sand and topsoil expenditures that may occur during the fiscal year. The District buys all supplies from Golf Specialties, Inc. Some supplies may include top-dress sand, divot sand, and shell rock for the golf course.

Flowers/Mulch
Estimated cost of flowers and mulch for the golf course and clubhouse.

Chemicals/ Fer tilizer 
Estimated costs of fertilizer, herbicide, insecticide, fungicide  and  other chemicals  needed  for  the golf course .

Seed /Sod
Cost of seed and sod expenditures for the golf course that may occur during the fiscal year.

Trash Removal
Estimated costs for trash removal services to empty dumpster(s) once a month by Waste Management at the golf course:

! vendor 

Monthly Amount

Annual Amount

Waste Management, Inc. Contingency
Total

$	131	$	1,575
$	425
$   2,000

Contineencies
Funding of unanticipated costs.

First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal
year.

Office Suiwlies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper,
minute books, file folders, labels, paper clips, etc.

Operating Supplies
Represents various operating supplies purchased

Trainin e
Training seminars for golf course maintenance staff.

Janitorial Supplies
Costs of janitorial supplies that may occur during the fiscal year.

Soil & Water Testini
Costs for soil and water testing that may occur during the fiscal year.

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

Monthly

Annual I

!vendor	Amount	Amoun	

Unifirst Contingency Total

$	839

$	10,067
$	433
$   10,500

Egµipment Rental
Rental oflarger capital items required for Course Maintenance.

Equipment Lease

!vendor	
DLL Finance LLC	Amount	
$	5,168	Amount 
$ 62,013	
Dex Imaging	$	172	$	2,070	
TCF Equipment Finance	$	1,066	$ 12,792	
TCF Equipment Finance	$	5,116	$ 61,392	
TCF Equipment Finance	$	510	$	6,124	
TCF Equipment Finance	$	372	$	4,470	
TCF Equipment Finance	$	652	$	7,828	
TCF Equipment Finance	$	431	$	5,168	
Contingency		$	1,145	
Total		$163,000	

The District currently has the following equipment leases for the golf course:

Monthly

AnnualI

Small Tools
Represents small tools purchased for golf course maintenance.

Administrative Expenditures;

Leial Fees
The District's attorney will be providing general legal services to the District that are directly
related to operations of the golf course, i.e., reviewing contracts, agreements, resolutions, rule amendments, etc.

Arbitra1rn
The District will contract with an Independent certified public accounting firm to annually calculate the District's Arbitrage Rebate Liability on Special Assessments Revenue Bonds.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c212(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Trustee Fees
The District issued Special Revenue Assessment Refunding Bonds, Series 2012 bonds that are deposited with a Trustee at U.S Bank.

Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm.

Golf Course Administrative Se[Yices

I

Base	$ 75,000	
10% of Maintenance Supervisor	$ (7,280)	
50% of Labor Position	$ (11,440)	
Total	$ 56,280	

Cost of Administrative services provided for the COD.

Annual Description	Amount	

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

IDescri2tion

Annual Amount

General Liability	$	21,208
Property	$	45,631
Crime	$	1,071
Pollution Policy		$	1,500 Contingency	 		$		590
Total	 	$   701000
Propert;y Taxes
This amount is an estimate of property taxes that will need to be paid throughout this fiscal year.

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

28	June 26, 2019

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

Date	
Bond Balance	
Interest	
Principal	
Interest	Fiscal Year
Total	
						
11/01/19	3,305,000			$	78,412.50	$	559,231.25	
05/01/20	3,305,000	4.375%	$410,000	$	78,412.50		
11/01/20	2,895,000			$	70,212.50	$	558,625.00	
05/01/21	2,895,000	4.625%	$425,000	$	70,212.50		
11/01/21	2,470,000			$	60,915.63	$	556,128.13	
05/01/22	2,470,000	5.000%	$445,000	$	60,915.63		
11/01/22	2,025,000			$	50,625.00	$	556,540.63	
05/01/23	2,025,000	5.000%	$470,000	$	50,625.00		
11/01/23	1,555,000			$	38,875.00	$	559,500.00	
05/01/24	1,555,000	5.000%	$490,000	$	38,875.00		
11/01/24	1,065,000			$	26,625.00	$	555,500.00	
05/01/25	1,065,000	5.000%	$520,000	$	26,625.00		
11/01/25	545,000			$	13,625.00	$	560,250.00	
05/01/26	545,000	5.000%	$545,000	$	13,625.00	$	558,625.00	
						
			$3,305,000	$	678,581.26	$	4,464,400.01	

29	June 26, 2019

SECTION VI

SECTION A

Viera East
Community Development Districy
Check Register Summary
May 16, 2019 through June 19, 2019

Fund	Date	Check#'s	Amount

General Fund		
	5/16/19	3629-3639	$	10,888.76	
	5/23/19	3640-3644	$	33,908.77	
	5/30/19	3645-3652	$	10,295.64	
	6/6/19	3653-3656	$	845.13	
	6/13/19	3657-3660	$	16,729.57	

     Sub-Total	$	72,667.87 

Capital Reserve		
	5/16/19	67	$	2,853.39	
	6/7/19	68	$	20,670.82	

     Sub-Total	$	23,524.21 

Golf Course		
	5/16/19	26760-26795	$	28,277.41	
	5/23/19	26798-26817	$	19,216.88	
	5/30/19	26818-26835	$	21,999.55	
	6/6/19	26837-26855	$	9,607.42	
	6/13/19	26856-26880	$	12,699.95	

 	Sub-Total	$	91,801.21 

ITotal

$	187,993.291

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

STATUS

AMOUNT	••••CHECK•••••
AMOUNT	#

5/16/19 00189

5/04/19 1310051	201905 340-53800-41000	*
TELEPHONE

414.79

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

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

BLUELINE T-ELECOM GROUP, LLC

-  -  - - -  - - - - -  -  -4-14.-79- 003629

5/16/19 00040

4/05/19 350133	201904 330-53800-47200	*
MONTHLY SERVICES
4/10/19 350318	201904 330-53800-47200	*

*

LAWN SERVICE MONTHLY
4/26/19 350096	201904 330-53800-47200

*

WEED CONTROL SERVICES
4/29/19 350091	201904 330-53800-47200
WEED CONTROL SERVICES
4/30/19 10114ECO 201904 330-53800-47200	*
WEED CONTROL SERVICES
4/05/19 350133	201905 330-53800-47200	V MONTHLY SERVICES
4/10/19 350318	201905 330-53800-47200	V LAWN SERVICE MONTHLY
4/26/19 350096	201905 330-53800-47200	V WEED CONTROL SERVICES
4/29/19 350091	201905 330-53800-47200	V WEED CONTROL SERVICES
4/30/19 10114ECO 201905 330-53800-47200	V
WEED CONTROL SERVICES

664.24
198.00
3,295.90
3,406.76
7,564.90
664.24-
198.00-
3,295.90-
3,406.76-
7,564.90-

5/16/19 00195

5/16/19 00220

- -  -  -  -  -  -  -  -  -  -  -  -  - - - - - -EC-O-R I-NDUSTRIES, INC. 4/30/19 1102	201904 320-53800-34100
PEST CONTROL SRVCS
ECOLAB PEST ELIMINATION DIV
5/02/19 3374393	201905 320-53800-34100
MACHINE RENTAL FEE

- - - - -
*

*

- - - - - - - - - -
328.08

-

- -	- - - - - - -
93.54

.oo 003630

328.08 003631

5/16/19 00210

5/16/19 00126

ECOLAB
5/09/19 05092019 201905 340-53800-47300
ELECTRIC
FPL
5/01/19 346	201905 310-51300-34000
MANAGEMENT FEES MAY 2019 5/01/19 346	201905 310-51300-35100
INFORMATION TECH MAY 2019 5/01/19 346	201905 310-51300-31700
DISSEMINATION AGENT SRVCS 5/01/19 346	201905 310-51300-51000
OFFICE SUPPLIES

- - - -  - - - -  - -
*	19.48
-  - - -  - - - -  - -
*	8,370.00
*	283.33
*	83.33
*	25.03

93.54 003632

19.48 003633

VIER --VIERA EAST-- HSMITH

CHECK  VEND# .••.•INVOICE..••.•••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/01/19 346	201905 310-51300-42000
POSTAGE
5/01/19 346	201905 310-51300-42500
COPIES

STATUS	AMOUNT		•..•CHECK..••• AMOUNT	#
*	.so
*	47.70

GOVERNMENTAL MANAGEMENT SERVICES

5/16/19	00209	

5/16/19	
00196	

5/16/19	
00169	

5/16/19	
00078	

5/16/19	
00211	

5/23/19	
00034	

5/23/19	
00111	

5/23/19	
00043	

5/23/19	
00212	

5/23/19	
00017	

5/08/1975	201905 330-53800-49400
PINE REMOVAL & HAUL

- -  - -  -  -  - -  -  -  -8-,80-9.-89-
*	325.00

003634

LELAND'S TREE SERVICE
5/07/19 17PC4885 201905 340-53800-46000
PARTS/SUPPLIES

- -  - - -  - - -  -  -  - -3-25-.00-
*	133.75

003635

- - -· - - - - -

RING POWER CORPORATION

-  - - -  -  -  -  - - -  - -1-33-.75-

003636

5/14/19 W037634	201905 340-53800-46000 SUPPLIES AND SERVICE

*	616.00

ROBINSON EQUIPMENT CO., INC
5/07/19 111276	201905 340-53800-46000
MOWING SERVICES

-  -  - -  -  - - -  - - - -61-6-.0-0 003637
*	100.75

ROCKLEDGE MOWER & SERVICE
4/30/19 00052846 201904 340-53800-22200
INSURANCE

- - -  -  - - - - -  -
*	47.48

100.75 003638

WORKSITE SOLUTIONS
6/06/19 06062019 201905 340-53800-47300
UTILITIES- WATER

- - - - - - - - - -
*	143.12

47.48 003639

CITY OF COCOA
5/14/19 531898-0 201905 340-53800-46000
SUPPLIES

- -  - - - -  -  -  - -  - -1-43-.1-2 003640
*	158.56

FORESTRY SUPPLIERS, INC.
5/23/19 05232019 201905 340-58100-10300
MAY 2019 TRANSFER

- - - - - - - -  - -  -  -1-58-.56- 003641
*	651.88

STATE BOARD OF ADMINISTRATION
5/15/19 6210210 201905 340-53800-47400
FINANCIAL SERVICES

- -  - - - -  -  -  - -  - -65-1.-88- 003642
*	2,298.44

TIAA COMMERCIAL FINANCE, INC.
5/23/19 05232019 201905 300-20700-10000
AP 3/28/19
5/23/19 05232019 201905 300-20700-10000
AP 4/4/19

-  -  -  - - -  - - -  - -2,-29-8-.4-4 003643
*	391.76
*	1,186.41

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/23/19 05232019 201905 300-20700-10000
AP 5/13/19
5/23/19 05232019 201905 300-20700-10000
PAYROLL 5/17/2019
5/23/19 05232019 201905 300-20700-10000
AP 5/2/19
5/23/19 05232019 201905 300-20700-10000
PAYROLL 5/3/19

STATUS	AMOUNT		••••CHECK••••• AMOUNT	#
*	3,097.27
*	12,721.96
*	301.99
*	12,957.38

5/30/19 00076

5/30/19 00221

5/30/19 00040

VIERA EAST COD - GOLF COURSE
5/22/19 11-14000 201905 340-53800-46000
TIRES/AUTO SUPPLIES
BOULEVARD TIRE CENTER
5/20/19 00053041 201905 340-53800-22000
INSURANCE
5/20/19 00053041 201905 300-13100-10000
INSURANCE
COMBINED INSURANCE COMPANY
3/07/19 348321	201903 330-53800-47200
AWC ROUNDUP TREATMENT
4/05/19 350133	201904 330-53800-47200
MONTHLY SERVICES
4/10/19 350318	201904 330-53800-47200
LAWN SERVICE MONTHLY
4/26/19 350096	201904 330-53800-47200
WEED CONTROL SERVICES
4/29/19 350091	201904 330-53800-47200
WEED CONTROL SERVICES

- -  -  - -  -  - - - -
*	96.22
- -  - - - - -  - - -
*	60.18
*	11.04
- - - -  -  -  - - - -
*	1,110.00
*	664.24
*	198.00
*	3,295.90
*	3,406.76

30,656.77 003644

96.22 003645

71.22 003646

5/30/19 00195

5/30/19 00198

ECOR INDUSTRIES, INC.
5/23/19 7021526	201905 320-53800-34100
PEST CONTROL PROGRAM
ECOLAB PEST ELIMINATION DIV
5/21/19 9479974	201905 310-51300-41000
FINANCIAL SERVICES

-  - - -  -  - - - - -  -8,-67-4-.90- 003647
*	328.08
-  - - - -  -  -  - - -  - -32-8-.0-8 003648
*	289.05

5/30/19 00176

GRAYBAR FINANCIAL SERVICES
5/22/19 91521285 201905 340-53800-47500
LIQUID HERBICIDE

- - -  - - - - -  - - - -28-9.-05-
*	253.11

003649

5/30/19 00205

SITE ONE LANDSCAPE SUPPLY
5/28/19 05282019 201905 310-51300-49200
MILEAGE REIMBURSEMENT

- -  - -  -  - - -  - - - -2-53-.1-1 003650
*	382.86

TIM MELLOH	382.86 003651

VIER --VIERA EAST-- HSMITH

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

STATUS	AMOUNT	••••CHECK•.••• AMOUNT	#

5/30/19 00188

5/07/19 91211462 201905 340-53800-54100
UNIFORM PANTS, SHIRTS
5/14/19 91211474 201905 340-53800-54100
UNIFORM SHIRTS, SHORTS
5/21/19 91211486 201905 340-53800-54100
UNIFORM PANTS, SHIRTS
5/28/19 91211498 201905 340-53800-54100
UNIFORM PANTS, SHIRTS

*	50.05
*	50.05
*	50.05
*	50.05

UNIFIRST CORPORATION

6/06/19	00222	5/30/19	

6/06/19	
00189	
6/04/19	

6/06/19	
00182	
6/04/19	

166412	201905 330-53800-47100
GOLF CARD

- -  -  -  - -  -  -  -  - - -20-0-.2-0 003652
*	144.00

ALLEGRA-ROCKLEDGE
1337791	201906 340-53800-41000
TELEPHONE

-  -	-  -  - - -  - - -  -14-4-.00-

-

*	418.24

003653

BLUELINE TELECOM GROUP, LLC
21341	201906 340-53800-47900
HAULING TRASH

- - - - - - -  -  - - -  -41-8.-24- 003654
*	240.00

6/06/19 00006

6/13/19 00040

DANNY'S RECYCLING & HAULING, INC
5/28/19 1758-370 201905 310-51300-42000
SHIPPING
FEDEX
5/06/19 352000	201905 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/08/19 352174	201905 330-53800-47200
MONTHLY - LAWN
5/27/19	351957  201905 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/30/19 352001	201905 330-53800-47200
VEGETATION TREATMENT
5/31/19 05312019 201905 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/31/19 351963	201905 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/06/19 352000	201906 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/08/19 352174	201906 330-53800-47200
MONTHLY - LAWN
5/27/19	351957  201906 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/30/19 352001	201906 330-53800-47200
VEGETATION TREATMENT

- - - - - - - - - -
*	42.89

*	664.24
*	198.00
*	3,406.76
*	200.00
*	7,764.90
*	3,295.90
V	664.24-
V	198.00-
V	3,406.76-
V	200.00-

240.00 003655

42.89 003656

VIER --VIERA EAST-- HSMITH

CHECK  VEND# ....•INVOICE..••....EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/31/19 05312019 201906 330-53800-47200
AQUATIC WEED CONTROL SRVC 5/31/19 351963	201906 330-53800-47200
AQUATIC WEED CONTROL SRVC

STATUS

V V

AMOUNT	..•.CHECK.....
AMOUNT	#
7,764.90-
3,295.90-

ECOR INDUSTRIES, INC.

6/13/19	00040	5/31/19	

6/13/19	
00126	
6/01/19	
		6/01/19	
		6/01/19	

10114MAY 201905 330-53800-47200 MAY AQUATIC WEED CONTROL

-  -  -  -  -  - -  - - -
*	7,764.90

.oo 003657

ECOR INDUSTRIES, INC.
348	201906 310-51300-34000
MANAGEMENT FEES JUNE 2019
348	201906 310-51300-35100
INFO TECHNOLOGY JUNE 2019
348	201906 310-51300-31700
DISSEMINATION AGENT SRVCS 6/01/19 348	201906 320-53800-51000
OFFICE SUPPLIES
6/01/19 348	201906 310-51300-42000
POSTAGE
6/01/19 348	201906 310-51300-42500
COPIES
6/01/19 348	201906 320-53800-41000
TELEPHONE

-  - -  -  -  -  - -  - - -7-,76-4.-90-
*	8,370.00
*	283.33
*	83.33
*	20.06
*	1.00
*	153.30
*	12.05

003658

6/13/19 00190

GOVERNMENTAL MANAGEMENT SERVICES
6/10/19 052591	201906 340-53800-46000
AUTO SUPPLIES

- -  -  - - -	-  - -

-

*	41.60

8,923.07 003659

NAPA AUTO PARTS	41.60 003660

TOTAL FOR BANK A
TOTAL FOR REGISTER

72,667.87
72,667.87

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	...•CHECK.....
AMOUNT	#

5/16/19 00015

6/07/19 00034

5/10/19 45504	201905 320-53800-60000
GOLF SUPPLIES
GOLF SPECIALTIES, INC.
6/07/19 7313.01 201906 320-53800-60000
CLUBHOUSE RENO ARCH SERVI

*	2,853.39

*	20,670.82

2,853.39 000067

BARNETT FRONCZAK BARLOWE &  SHULER	20,670.82 000068

TOTAL FOR BANK C TOTAL FOR REGISTER

23,524.21
23,524.21

VIER --VIERA EAST-- HSMITH

***

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 6/19/19 CHECK DATES 05/16/2019 - 06/19/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	1

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

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

5/16/19 00782

5/16/19 01413

5/16/19 01371

5/14/19 09160	201905 340-57200-51100
MAT, LINEN CLEANING
5/14/19 09160	201905 320-57200-51100
MAT, LINEN CLEANING
A LINEN CONNECTION
4/25/19 90740498 201904 300-14200-10000
GOLF GLOVES/MERCHANDISE
ACUSHNET COMPANY
5/02/19 05022019 201905 300-15500-10000
SECURITY SERVICES
5/02/19 05022019 201905 300-13100-10000
SECURITY SERVICES
5/30/19 69944096 201905 300-15500-10000
PROTECTION SERVICES

*	50.04
*	50.05
-  - - -  -  - -  - -  - -  -10-0.-09- 026760
*	1,410.15

-

- - - - -  - - -  -  -   1-,4-10.-1-5 026761
*	535.71
*	535.71
*	993.79

5/16/19 01463

ADT SECURITY SERVICES
5/14/19 4540-05- 201905 310-57200-31600
REBATE REPORT & OPINION

-	-  -  - -  -  -  -  - -2,06-5.21-

-	-	-

*	450.00

026762

5/16/19 01445

AMTEC
5/08/19 26692	201905 390-57200-43000
EFA PAYMENT
5/08/19 26692	201905 300-13100-10000

5/08/19	26692	201905	320-57200-43000	*	201.80	
5/08/19	26692	201905	340-57200-43000	*	201.79	

EFA PAYMENT
EFA PAYMENT EFA PAYMENT

- - -  -  -  -  - -  -  - -  -45-0.-00-  026763
*	201.80
*	201.80

5/16/19 01380

BANLEACO
5/14/19 730	201905 320-57200-54500
CARBONITE OFFICE CORE SUB

- - -  -  -  -  - - -  - - -80-7.-19-
*	287.00

026764

5/16/19 00065

BLACK HOLE MAKERS LLC
5/02/19 07133100 201905 320-57200-34100
INTERNET

-  - -  - - - - -  -  - -  -28-7-.0-0 026765
*	174.96

5/16/19 01243

BRIGHT HOUSE NETWORKS
5/01/19 G1520827 201905 300-14200-10000 MENS APPAREL OUTERWEAR
5/01/19 Gl526246 201905 300-14200-10000 WOMENS APPAREL/MERCHANDIS

- - -  -  -  -  -  - -  -  - -1-74-.96-
*	1,204.50
*	1,324.00

026766

COBRA GOLF, INC	2,528.50 026767

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK•.•••
AMOUNT	#

5/16/19 00086

5/16/19 01241

1/01/19 72035	201905 320-57200-48000
WEBSITE ADVERTISING
COCOA BEACH REGIONAL CHAMBER
5/10/19 19MAY-87 201905 320-57200-46000 WINDOW CLEANING

*	600.00
-  - - -  -  -  - -  - -  - -60-0.-0-0 026768
*	250.00

CRYSTAL HI RISE, INC.

5/16/19	00101	5/03/19	

5/16/19	
01388	5/03/19	

5/16/19	
01333	5/15/19	
	5/15/19
5/15/19	

5/16/19	
01196	
5/02/19	

5/16/19	
01417	
5/01/19	

5/16/19	
00108	
5/20/19	

5/16/19

5/16/19	
00076

00035	
5/06/19

5/09/19	

94655366 201905 300-14200-10000
MENS SHIRTS/APPAREL

- - -  -  -  - -  - -  - -  -2-50-.0-0 026769
*	743.81

CUTTER & BUCK INC
AR420030 201905 390-57200-54600 IMAGING & ADVERTISING

-  -  - - -	-  - -  -  -  -7-43-.8-1 026770

-

*	172.48

DEX IMAGING
05152019 201905 300-34700-00714
DRINK TICKETS
05152019 201905 320-57200-48000
DRINK TICKETS
05152019 201905 300-13100-10500
FLORIDA CITY GAS CREDIT

- -  -  - -  -  - -  -  -  - -17-2-.48- 026771
*	1,033.65
*	5.25
*	207.79-

DIVOTS GRILLE
91793898 201905 390-57200-46000
AUTO/TIRE SUPPLIES

- -  -  -  -  - - - - -  - -8-31.-11- 026772
*	660.80

E-Z-GO A TEXTRON COMPANY
B2BSI584 201905 320-57200-54000 MAY SOCIAL MEDIA

-  - -  -  - -  -  -  -  - - -66-0.-80 026773

-

*	350.00

EZLINKS GOLF LLC
00024675 201904 320-57200-48000
NEWSPAPER

- -  - - -  - - -  -  -  -  -35-0-.00-  026774
*	195.86

FLORIDA TODAY
05062019 201904 300-13100-10500
GAS

- - - -  -  -  - - - - - -1-95-.86-
*	207.79

026775

FLORIDA CITY GAS
05092019 201905 330-57200-43000
ELECTRIC
5/09/19 05092019 201905 340-57200-43000
ELECTRIC
5/09/19 05092019 201905 350-57200-43000
ELECTRIC

- - -  - - -  -  -  -  - -  -2-07-.79- 026776
*	599.36
*	599.35
*	963.67

VIER --VIERA EAST-- HSMITH

CHECK	VEND#  •..••INVOICE•...••••EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/09/19 05092019 201905 320-57200-43000
ELECTRIC
5/09/19 05092019 201905 300-11500-10000
ELECTRIC
5/09/19 05092019 201905 390-57200-43000
ELECTRIC
5/09/19 05092019 201905 300-13100-10000
ELECTRIC
5/09/19 05092019 201905 320-57200-43000
ELECTRIC

STATUS	AMOUNT		•..•CHECK.•••• AMOUNT	#
*	92.79
*	53.10
*	1,815.88
*	453.96
*	21.91

5/16/19 01427

FPL
4/29/19 286054	201904 300-14200-10000
GOLF ACCESSORIES

- - -  -  - - -  -  -  -  -4,-60-0-.02-
*	432.47

026777

5/16/19 01005

GLOBAL GOLF SALES
5/06/19 05062019 201905 300-14200-10000
GLOVE IT ACCESSORIES

-  - - -  -  -  -  -  - - -  -43-2.-47- 026778
*	156.60

-------- -----	- - - - -  -  -  -	GLOVE-IT-  L-LC- - - -  -  -  - -  -  -  -  -  - -

- -  -  - - -  -  -  -  -  -  -1-56-.6-0 026779

5/16/19 00587	5/03/19 574391	201905 390-57200-46100	*

5/03/19	574391	201905	300-13100-10000	*	182.22	
5/03/19	574392	201905
OIL AND GAS	390-57200-46100	*	1,006.89	
5/03/19	574392	201905	300-13100-10000	*	495.92	

DIESEL
DIESEL

369.98

OIL AND GAS

GLOVER OIL COMPANY INC

-  -  - - - -  -  -  -  -  -2-,05-5-.0-1 026780

5/16/19 00184

5/07/19 0537153- 201905 390-57200-47300
TOP DRESSING

*	277.68

GOLF AGRONOMICS INC

5/16/19 01372	5/20/19	
	5/20/19	

5/16/19 01071	
5/01/19	

5/16/19 00159	
5/13/19	

24685849 201905 320-57200-34100
FINANCIAL SERVICES
24685849 201905 300-13100-10000
FINANCIAL SERVICES

- -  -  -  - - -  -  -  -  -  -2-77-.68- 026781
*	93.12
*	93.11

GREAT AMERICA FINANCIAL SVCS
347	201904 310-57200-31700
DISSEMINATION AGENT SRVCS

-  -  -  - - -  -  - - - -  -1-86.-23-
*	83.33

026782

GOVERNMENTAL MANAGEMENT SERVICES
69847	201905 390-57200-46000
AIR FILTERS

- - -  - - - - - - -
*	17.00

83.33 026783

ISLANDER GOLF SUPPLY, INC.	17.00 026784

VIER --VIERA EAST-- HSMITH

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

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

5/16/19	01350	4/29/19	
		4/29/19	

5/16/19	
01358	
4/30/19	

5/16/19	
00124	
4/30/19	

5/16/19	
00694	
5/01/19	
		5/14/19	

5/16/19	
01293	
5/06/19	

5/16/19	
00603	
5/07/19	

5/16/19	
01440	
5/03/19	

5/16/19	
00130	
4/10/19	
		5/08/19	

5/16/19	
00243	
5/13/19	

5/16/19	
01366	
4/28/19	
		5/08/19	

16930962 201904 350-57200-46100
MACHINE PAYMENT
16930962 201904 300-13100-10000
MACHINE PAYMENT

*	285.35
*	1,134.55

MARLIN BUSINESS BANK
06885329 201904 390-57200-46000
AIR PRESSURE

- -  -  -  -  - - - - -
*	26.02

1,419.90 026785

NEXAIR, LLC
1045830 201904 320-57200-54000
GOLF FOUNDATION DUES

- - - - -  -  -  - - -
*	250.00

26.02 026786

NATIONAL GOLF FOUNDATION
594008	201905 390-57200-46000
PARTS AND SUPPLIES
594644	201905 390-57200-46000
GOLF COURSE SUPPLIES

-  -  - - -  - - - - - -  -25-0-.0-0 026787
*	207.55
*	344.87

PRECISION SMALL ENGINE CO., INC.
INV20095 201905 390-57200-47300 TOP DRESSING COMPOST

-  - - -  -  -  -  -  - - -  -5-52.-42- 026788
*	2,000.00

RESIDEX LLC
111277	201905 390-57200-46000
MOWING SERVICES

- - -  -  -  - - - - -
*	49.70

2,000.00 026789

ROCKLEDGE MOWER & SERVICE
4	201904 320-57200-22400
DRUG TESTING LAB SERVICES

- - - - -  -  -  - - -
*	47.22

49.70 026790

STEWARD ROCKLEDGE HOSPITAL INC
22251012 201904 340-57200-51100
SUPPLIES
22256287 201905 340-57200-51100
SUPPLIES

- -  -  - - -  -  - - -
*	106.50
*	729.44

47.22 026791

SYSCO
33749404 201905 300-14200-10000
GOLF GLOVES MERCHANDISE

- - - -  -  -  -  -  - - - -83-5.-94-
*	913.21

026792

TAYLOR MADE GOLF COMPANY, INC
5999839	201904 390-57200-54600
EQUIPMENT PAYMENT
6011019	201905 350-57200-46100
EQUIPMENT PAYMENT

-  - - -  - - - -  - - -  -91-3-.2-1 026793
*	1,065.98
*	242.41

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/08/19 6011019	201905 390-57200-46100
EQUIPMENT PAYMENT
5/08/19 6011019	201905 390-57200-46100
EQUIPMENT PAYMENT

STATUS	AMOUNT	.•••CHECK•..•.
AMOUNT	#
*	328.93
*	430.63

TCF EQUIPMENT FINANCE
5/16/19 00117	5/08/19 40894767 201905 390-57200-46000
LIFT ARM

-  -  -  -  -  - - -  - - -2,-06-7.-95-
*	522.28

026794

- - - -  -  -  -  - -  -  -  -  -  -  -  -  - - - - -  -  -  -  -  -  WESCOT-UR-F-I-NC-. -  -  -  -  - -  -  -  - - - -

- -  -  - - -  -  -  -  - - -52-2-.2-8 026795

5/16/19 01397	4/26/19 665693-1 201905 300-15500-10000	*
GC LEASE
4/26/19 665693A	201905 300-15500-10000	*

4/26/19	666916	201904	350-57200-46100	*	33.00-	
4/26/19	665693-1	201905	300-15500-10000	V	130.00-	

GC LEASE
CREDIT GC LEASE
4/26/19 665693-1 201905 300-15500-10000	V
GC LEASE
4/26/19 665693A	201905 300-15500-10000	V GC LEASE
4/26/19 665693A	201905 300-15500-10000	V
GC LEASE
4/26/19 666916	201905 350-57200-46100	V CREDIT
4/26/19 666916	201905 350-57200-46100	V
CREDIT

130.00
130.00

130.00-
130.00-
130.00-
33.00
33.00

5/16/19 01397

5/23/19 01413

YAMAHA MOTOR FINANCE CORP, USA
4/26/19 665693-M 201905 300-15500-10000 GC LEASE
YAMAHA MOTOR FINANCE CORP, USA
5/13/19 90748518 201905 300-14200-10000
GOLF BALLS

- - -  -  -  - - -  -  -  -  -22-7.-00--026796
*	130.00
-  - - - -  -  - - - -  - -1-30-.0-0 026797
*	232.22

5/23/19 00448

ACUSHNET COMPANY
5/20/19 I0530241 201905 390-57200-47500 DEAD END SIGN

-  -  - -  -  -  -  - - - -  -23-2-.22-
*	267.14

026798

5/23/19 00390

ATCO INTERNATIONAL
5/23/19 92990499 201905 300-14200-10000
GOLF CLUBS
7/06/19 93037646 201905 300-14200-10000
GOLF CLUBS

*	2,371.32
*	656.88

267.14 026799

CALLAWAY	3,028.20 026800

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	.•••CHECK.••••
AMOUNT	#

5/23/19 00024

5/23/19 01335

6/05/19 06052019 201905 320-57200-43000
UTILITIES- WATER
6/05/19 06052019 201905 330-57200-43000
UTILITIES- WATER
6/05/19 06052019 201905 350-57200-43000
UTILITIES- WATER
6/05/19 06052019 201905 390-57200-43000
CREDIT
6/06/19 06062019 201905 390-57200-43000
UTILITIES- WATER
CITY OF COCOA UTILITIES
5/11/19 18068667 201905 390-57200-54600
FINANCIAL SERVICES

*	169.96
*	169.96
*	169.95
*	70.71-
*	342.79
-  -  -  -  - -  - - -  - - -78-1.-9-5 026801
*	5,167.72

5/23/19 01196

DLL FINANCE LLC
5/15/19 91807202 201905 390-57200-46000
USB,PORT, HOUSING

-  - -  - - -  - - - -
*	34.11

5,167.72 026802

E-Z-GO A TEXTRON COMPANY

5/23/19	01151	

5/23/19	
00030	

5/23/19	
01453	

5/15/19 05152019 201905 320-57200-51200
COMMERCIAL PESTICIDE LICN

- - - -  -  - - -  - -
*	250.00

34.11 026803

FDACS
3/26/19 6-500-60 201903 320-57200-42000
SHIPPING

-  -  -  - -  -  - - -  - -  -2-50-.0-0 026804
*	49.25

FEDEX
5/23/19 05232019 201905 320-57200-51200
PESTICIDE APLCTN TRAINING

- - - - -  - -  -  - -
*	65.28

49.25 026805

5/23/19 00180

5/23/19 00694

5/23/19 01363

MARC BROWN
5/17/19 047736	201905 390-57200-46000
SPARK PLUG, TRACTION BELT 5/20/19 048133	201905 390-57200-46000
HOS CLAMP
5/20/19 048190	201905 390-57200-46000
FHP BELT
NAPA AUTO PARTS
5/17/19 594886	201905 390-57200-49800
DUST MASK
PRECISION SMALL ENGINE CO., INC.
5/20/19 48021	201905 390-57200-47100
IRRIGATION COMP PAYMENT

- - - - - - - - - -
*	58.33
*	42.70
*	35.26
-  -  - - -  - - - - -
*	22.36
- - - -  - -  - - - -
*	348.00

65.28 026806

136.29 026807

22.36 026808

RAIN BIRD INTERNATIONAL, INC.	348.00 026809

VIER --VIERA EAST-- HSMITH

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

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

5/23/19 01334

5/23/19 00434

5/23/19 00130

5/23/19 00243

5/13/19 90846069 201905 390-57200-51100
GOLF SUPPLIES
5/20/19 91466152 201905 390-57200-47500
HERBICIDE/MARKING FLAGS
SITE ONE LANDSCAPE SUPPLY
5/23/19 05232019 201905 390-58100-10300
MAY 2019 TRANSFER
STATE BOARD OF ADMINISTRATION
5/03/19 22255287 201905 340-57200-51100
OFFICE SUPPLIES
5/22/19 22258698 201905 340-57200-51100
SUPPLIES, CUPS, CLEANER
SYSCO
5/14/19 33752211 201905 300-14200-10000
GOLF BALLS
5/14/19 33752226 201905 300-14200-10000
GOLF BALLS
5/15/19 33752763 201905 300-14200-10000
GOLF GLOVES
5/15/19 33752804 201905 300-14200-10000
HEADWARE

*	526.55
*	839.15
-  -  - -  - -  - - -  - -1-,3-65-.70-
*	3,797.70
-  -  - - - -  - -  - - -3-,7-97-.70-
*	61.74
*	283.98
- - - -  -  -  -  - -  - -  -34-5.-72-
*	774.72
*	827.40
*	47.34
*	241.81

026810

026811

026812

5/23/19 01366

5/23/19 01454

TAYLOR MADE GOLF COMPANY, INC
5/14/19 6023247	201905 300-15500-10000
EQUIPMENT PAYMENT
TCF EQUIPMENT FINANCE
5/10/19 63414096 201905 300-13100-10000
HEALTH INSURANCE
5/10/19 63414096 201905 300-13100-10000
HEALTH INSURANCE
5/10/19 63414096 201905 390-57200-22000
HEALTH INSURANCE

-  -  - -  - -  - - -	-1-,89-1-.2-7 026813

-

*	248.00
- - - -  - - -  - - -  -  -2-48-.0-0 026814
*	146.32
*	200.34
*	384.30

5/23/19 01421

UHS PREMIUM BILLING
5/01/19 0419-TR7 201904 300-13100-10000 EMPLOYEE INSURANCE
5/01/19 0419-TR7 201904 300-13100-10000 EMPLOYEE INSURANCE
5/01/19 0419-TR7 201904 390-57200-22000 EMPLOYEE INSURANCE

-  -  -  - - -  - - -  - - -73-0-.96-
*	8.33
*	33.33
*	58.34

026815

WAGEWORKS, INC.	100.00 026816

VIER --VIERA EAST-- HSMITH

DATE
5/23/19	
00117	DATE
5/14/19	
		5/15/19	

5/30/19	
00782	
5/28/19	
		5/28/19	

5/30/19	
00086	
5/24/19	

5/30/19	
01132	
5/22/19	
		5/22/19	
		5/22/19	

5/30/19	
01458	
5/29/19	

5/30/19	
01340	
5/20/19	

5/30/19	
00947	
5/23/19	

5/30/19	
01326	
5/21/19	
		5/21/19	
		5/21/19	

5/30/19	
00587	
5/17/19	

CHECK  VEND# ..•••INVOICE••••••••EXPENSED TO...	VENDOR NAME
INVOICE	YRMO DPT ACCT# SUB SUBCLASS
40895805 201905 390-57200-46000
SUPPLIES
40896118 201905 390-57200-46000
SUPPLIES

STATUS

*
*

AMOUNT	••••CHECK•••••
AMOUNT	#
146.82
208.19

WESCOTURF INC.
10410	201905 340-57200-51100
MAT CLEANING
10410	201905 320-57200-51100
MAT CLEANING

-  -  -  - -  -  - -  - -  -  -35-5.-01-
*	50.04
*	50.05

026817

A LINEN CONNECTION
74019	201905 320-57200-48000
WEBSITE ADVERTISING

- -  - - -  -  - -  - -

-

*	40.00

100.09 026818

COCOA BEACH REGIONAL CHAMBER
3682663- 201905 300-13100-10000
LIFEINSURANCE
3682663- 201905 300-13100-10000
LIFE INSURANCE
3682663- 201905 300-15500-10000
LIFE INSURANCE

- - - - - - - - -
*	202.28
*	94.17
*	351.05

40.00 026819

COLONIAL LIFE
05292019 201905 320-57200-46000
SUPPLIES	I

- - - - - - -
*

9.61

647.50 026820

DONALD MILNE
0131126- 201905 320-57200-51100
GOLF SUPPLIES

-  -  - -  -  - -  -	-  -  -  -9-.6-1 026821

-

*	150.75

EASY PICKER GOLF PRODUCTS, INC.
7021530	201905 390-57200-46500
COCKROACH/RODENT PROGRAM

-  -  - - -  - - -  - -  -  -1-50-.75- 026822
*	267.18

ECOLAB PEST ELIMINATION
4540037- 201905 390-57200-47100
ELECT. ACME
4540037- 201905 300-15500-10000
ELECT. ACME
4540037- 201905 300-15500-10000
ELECT. ACME

-  - - -  -  -  -  -  - -  -  -26-7.-18- 026823
*	367.89
*	367.89
*	367.88

FIS OUTDOOR
574816	201905 390-57200-46100
OIL AND GAS

-  - - -  -  -  -  - -  - -1-,1-03.-66-
*	238.18

026824

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  .••.•INVOICE••••• ...EXPENSED TO•••	VENDOR NAME	STATUS	AMOUNT	••.•CHECK••••• DATE	DATE	INVOICE	YRMO  DPT ACCT# SUB SUBCLASS				AMOUNT	#
5/17/19 574816	201905 300-13100-10000	*	117.30
OIL AND GAS
5/17/19 574817	201905 390-57200-46100	*	1,055.31
GAS AND OIL
5/17/19 574817	201905 300-13100-10000	*	519.78
GAS AND OIL

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

GLOVER OIL C-OM-PANY INC

- - - - - - - -	- -  - -  -  - - -  - - -1-,9-30-.57-

026825

5/30/19 01127	5/15/19 00100014 201905 300-13100-10000	*	739.12
HEALTH INSURANCE
5/15/19 00100014 201905 300-13100-10000	*	1,204.54
HEALTH INSURANCE
5/15/19 00100014 201905 300-15500-10000	*	4,489.60
HEALTH INSURANCE
- - - - -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  - -  - - - - - -HE-AL-TH-FI-RS-T-H-EAL-TH-  PLAN 	6,-43-3.-26-
5/30/19 00694	5/22/19 595119	201905 390-57200-47100	*	187.92

026826

GOLF COURSE SUPPLIES	PRECISION SMALL ENGINE -co.,  INC.	187.92 026827
- - - - - - - - - - - - - - - - - - - - - - - -	- -  - - - -  - - -	-  - - -	------ - - - - - - - - -
5/30/19 01324	5/16/19 05162019 201905 320-57200-51000	*	119.40
SOFTWARE
5/16/19 05162019 201905 320-57200-48000	*	20.00
JANITOR/CUSTODIAN
5/16/19 05162019 201905 320-57200-48000	*	20.00
SPRAY TECH
5/16/19 05162019 201905 320-57200-48000	*	197.50
TRIPADVISOR DISPLAY PLAQU
5/16/19 05162019 201905 320-57200-51200	*	379.71
MAINTENANCE CREW LUNCH
5/16/19 05162019 201905 320-57200-52600	*	65.14
BREAKFAST CREW
5/16/19 05162019 201905 320-57200-34100	*	332.24
SPECTRUM
5/16/19 05162019 201905 320-57200-42000	*	295.55
ROCKLEDGE
5/16/19 05162019 201905 320-57200-34100	*	12.99
AMAZON
5/16/19 05162019 201905 320-57200-41000	*	104.00
CRICKET

-------- - - -  -  -  - - - - - -  -  -  -  - - - -  -REGIONS-BANK ------- ------	------ - -  - -

1,546.53 026828

5/30/19 00603	5/28/19 112203	201905 390-57200-46000	*	59.80
MOWING
ROCKLEDGE MOWER &   SERVICE	59.80 026829

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK••..•
AMOUNT	#

5/30/19 01210

5/30/19 01403

5/18/19 80543988 201905 320-57200-51000
OFFICE SUPPLIES
STAPLES ADVANTAGE
5/23/19 05232019 201905 320-57200-46000
SUPPLIES

*	125.15
- -  -  -  -  - - - - -  - -1-25.-15-
*	150.78

026830

5/30/19 01366

STEVE WING
5/19/19 6028660	201905 390-57200-54600
EQUIPMENT PAYMENT
5/20/19 6028661	201905 390-57200-54600
EQUIPMENT PAYMENT
5/23/19 6032297	201905 350-57200-46100
GOLF CAR PAYMENT

- -  - -  -  - - -  - - -  -1-50-.7-8 026831
*	5,115.96
*	372.48
*	2,144.45

5/30/19 00807

UNIFORMS UNIFORMS

TCF EQUIPMENT FINANCE

- -  - -  -  -  -  - - -  -7,-63-2.-89- 026832

5/07/19	91211462 201905 390-57200-54100
UNIFORMS	*	
5/14/19	91211474 201905 390-57200-54100	*	
5/21/19	91211486	201905 390-57200-54100	*	

148.81
148.81
157.55

5/28/19 91211498 201905 390-57200-54100
UNIFORMS

*	157.55

5/30/19 01206

TRASH HAULING TRASH HAULING

UNIFIRST CORPORATION

6/01/19	9073207- 201906	320-57200-34100	*	
6/01/19	9073639- 201906	390-57200-47900	*	

WASTE MANAGEMENT INC. OF FLORIDA

-  - - -  -  - - -  -	-  -61-2-.7-2 026833

-

345.91
138.43
-  - - -  -  -  -  -  -  -  - -4-84-.34-  026834

5/30/19 00117

5/23/19 40897555 201905 390-57200-46000
GREASABLE ROLLER KIT

*	516.80

WESCOTURF INC.

5/30/19	00030	5/21/19	

6/06/19	
00987	
6/01/19	

6/06/19	
00324	
5/17/19	

65586356 201905 320-57200-41000
POSTAGE

-  -  -  -  -  - - - - -
*	46.48

516.80 026835

FEDEX
23200	201906 320-57200-48000
ADVERTISEMENT

- - - -  -  - - - - -
*	465.00

46.48 026836

BLUEWATER CREATIVE GROUP INC
10028213 201905 300-14200-10000
GOLF BALLS
BRIDGESTONE GOLF, INC.

- -  - - - - - - -  -  -  -4-65.-00- 026837
*	1,094.40
1,094.40 026838

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK•.•••
AMOUNT	#

6/06/19 00065

6/06/19 00390

6/02/19 03028310 201906 320-57200-34100
INTERNET VOICE TV
6/02/19 07133100 201906 320-57200-34100
INTERNET
BRIGHT HOUSE NETWORKS
4/24/19 93031997 201906 300-14200-10000
GOLF BALLS
5/13/19 93040417 201905 300-14200-10000
GOLF BALLS
5/29/19 93047592 201905 300-14200-10000
GOLF BALLS
6/07/19 93025005 201906 300-14200-10000
GOLF BALLS
6/08/19 93025601 201906 300-14200-10000
GOLF CLUBS

*	389.65
*	174.96
-  - - -  -  -  - -  - - - -5-64.-61- 026839
*	207.84
*	187.32
*	415.68
*	97.65
*	92.55

6/06/19 00024

6/06/19 00101

6/06/19 01333

CALLAWAY
6/13/19 06132019 201906 320-57200-43000
UTILITIES
CITY OF COCOA UTILITIES
5/22/19 94680403 201905 300-14200-10000
GOLF ACCESSORIES/VEST
CUTTER & BUCK INC
5/31/19 05312019 201905 300-34700-00714
OWED BY VECDD
5/31/19 05312019 201905 320-57200-48000
DRINK TICKETS

- - - - -  -  - - - -
*	53.76
- - - - - - - - - -
*	55.86
- -  - - -  -  -  - - -
*	1,146.24
*	145.25

1,001.04 026840

53.76 026841

55.86 026842

6/06/19 01417

6/06/19 01427

6/06/19 01355

DIVOTS GRILLE
6/01/19 B2BS1598 201906 320-57200-48000 JUNE SOCIAL MEDIA
EZLINKS GOLF LLC
5/21/19 288247	201905 300-14200-10000
GOLF ACCESSORIES
5/21/19 288247	201905 340-57200-51100
MASKING TAPE
GLOBAL GOLF SALES
6/01/19 7087	201906 350-57200-46100
LEASE PAYMENT
GPS TECHNOLOGIES, INC.

-  - - -  -  - - -  -  -  -1,-29-1.-49- 026843
*	350.00
-  -  - - -  - - -  - - -  -35-0.-0-0 026844
*	445.09
*	10.00
- -  -  -  -  - - -  - -  - -45-5.-0-9 026845
*	936.00
936.00 026846

VIER --VIERA EAST-- HSMITH

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

6/06/19	01372	5/27/19	
		5/27/19	

6/06/19	
01392	
5/31/19	

24866628 201905 320-57200-34100
FINANCIAL SERVICES
24866628 201905 300-13100-10000
FINANCIAL SERVICES

STATUS

*
*

AMOUNT	••.•CHECK•••••
AMOUNT	#
93.12
93.11

GREAT AMERICA FINANCIAL SVCS
05312019 201905 320-57200-51200
MILEAGE REIMB

-  - - -  -  - -  - -	-  -1-86.-23-

-

*	22.73

026847

6/06/19 01350

6/06/19 00243

6/06/19 01366

INES CAMPOS
5/29/19 17018592 201905 350-57200-46100
GOLF BALL MACHINE
5/29/19 17018592 201905 300-13100-10000
FIRE AND BURGLER ALARM
MARLIN BUSINESS BANK
5/23/19 33768280 201905 300-14200-10000
GOLF HEADWEAR
TAYLOR MADE GOLF COMPANY, INC
5/24/19 6033318 201905 390-57200-54600
WORKMAN
5/29/19 6041897	201905 390-57200-54600
REELMASTER

-  - -  -  - - - - - -
*	178.80
*	511.54
-  - - - - - - -  -  -
*	43.45
-  - - -  -  - - - - -
*	652.34
*	1,065.98

22.73 026848

690.34 026849

43.45 026850

TCF EQUIPMENT FINANCE

6/06/19	01281	

6/06/19	
01397	

6/06/19	
01033	

6/01/19 06012019 201906 390-57200-22500
GOLF COURSE CONSULTING

-  - - - - -  - - - - -1-,7-18-.3-2 026851
*	500.00

THOMAS TRAMMELL
5/28/19 672142	201905 350-57200-46100
GOLF CART

-  -  -  -  - - -  - - -
*	64.00

500.00 026852

YAMAHA MOTOR FINANCE CORP, USA
5/31/19 10011859 201906 310-57200-45000
FIRE & BURG EQUIP

- - - - - - - - - -
*	72.00

64.00 026853

6/06/19 00483

6/13/19 00782

EGIS INSURANCE ADVISORS LLC
5/25/19 99002306 201906 300-13100-10000
MAINT SUPPLIES
LOWE'S
6/11/19 11862	201906 340-57200-51100
LINENS CLEANING
6/11/19 11862	201906 320-57200-51100
LINENS CLEANING

- - - - - - -  - - -
*	43.10
- - - - - - - - - -
*	25.50
*	74.59

72.00 026854

43.10 026855

A LINEN CONNECTION	100.09 026856

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	•..•CHECK•.••.
AMOUNT	#

6/13/19 01413

6/13/19 01445

5/30/19 90758236 201905 390-57200-54100
GOLF APPAREL
ACUSHNET COMPANY
7/01/19 2004728 201906 390-57200-43000
LED LIGHTING EFA PAYMENT

*	202.23
-  - - - - -  - -  -  - - -20-2.-23- 026857
*	807.19

6/13/19 01243

6/13/19 01388

BANLEACO
5/26/19 G1564035 201905 300-14200-10000 STRETCH BELT ULTRALITE
5/30/19 Gl571279 201905 300-14200-10000 GOLF MENS SHORTS
COBRA GOLF, INC
6/04/19 AR427637 201906 390-57200-54600 ADVERTISEMENT

- - -  -  - - -  - -	-  -80-7.19-

-	-

*	38.23
*	837.00
-  - -  -  - - - - -  -  -  -87-5.-23-
*	172.48

026858

026859

6/13/19 01394

6/13/19 01196

DEX IMAGING
6/02/19 3684944	201906 330-57200-54600
MACHINE RENTAL FEE
ECOLAB
6/06/19 91830314 201906 350-57200-46300
STEERING BOX
6/07/19 91831562 201906 350-57200-46300
SERVICED VEHICLE

- - - - - - - - - -
*	93.78
- -  - - -  -  -  - - -
*	405.13
*	181.90

172.48 026860

93.78 026861

6/13/19 00076

6/13/19 00419

E-Z-GO A TEXTRON COMPANY
6/05/19 06052019 201906 300-13100-10500
UTILITIES GAS
FLORIDA CITY GAS
6/07/19 13836	201906 300-14200-10000
ORBIT CARD SALES

- - -' - - - - - - - - - - - -

587.03 026862

*	205.56
-  - -  - - -  -  - -  -  -  -2-05-.56-
*	135.00

026863

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

FLORI-DA-S-PA-CE- C-OA-ST-GO-LF-

ASSOC

-  -  -  - - -  - - -  - - -1-35-.0-0 026864

6/13/19 00587	5/31/19	581153 201905 390-57200-46100
DIESEL
5/31/19	581153	201905 300-13100-10000
DIESEL
5/31/19 581154	201905 390-57200-46100
OIL AND GAS
5/31/19 581154	201905 300-13100-10000
OIL AND GAS

*	571.00
*	281.23
*	1,024.13
*	504.41

GLOVER OIL COMPANY INC	2,380.77 026865

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK••.••
AMOUNT	#

6/13/19 00564

6/13/19 01355

6/13/19 01071

5/31/19 45622	201905 390-57200-47300
TOPDRESSING/FREIGHT/FUEL 5/31/19 54622	201905 390-57200-47300
TOPDRESSING/FREIGHT/FUEL
GOLF SPECIALTIES, INC.
6/10/19 10849	201906 350-57200-46300
REPAIRS
GPS TECHNOLOGIES, INC.
6/01/19 349	201906 310-57200-31700
JUNE 2019 GOLF FUND

*	577.50
*	1,115.38

-1,-69-2.-88-	026866	
110.63	026867	

83.33	
026868	

89.95	
026869	
-  -  2-6.-86-	
026870	
	026871	

- - - - - - - - - -
*	110.63
- - -  -  - - - -  - -
*	83.33

GOVERNMENTAL MANAGEMENT SERVICES

6/13/19	00871	6/06/19	

6/13/19	
01358	
5/31/19	

6/13/19	
00694	
6/10/19	

6/13/19	
01293	
5/31/19	

7185514	201906 390-57200-46000
MATERIALS

-  - -  -  - - - - - -
*	89.95

KIMBALL MIDWEST
06961899 201905 390-57200-46000
AIR PRESSURE

-	-  -  -  -  -  - -

-	-

*	26.86

NEXAIR, LLC
596062	201906 390-57200-46000
LATEX GLOVES, OIL

-  -  - - - - -  - - -
*	200.30

PRECISION SMALL ENGINE CO., INC.
INV20220 201905 390-57200-47500 TURF FUEL

-  -  - -  -  - -  - - -  -  -20-0-.30-
*	1,502.50

6/13/19 00603

RESIDEX LLC
6/03/19 112528	201906 390-57200-46000
MUFFLER, FILTER, BLADE
6/03/19 112529	201906 390-57200-46000
MUFFLER, SCREW, GASKET

- - -  - - -  - -  -  - -1-,5-02.-50-
*	61.70
*	141.50

026872

6/13/19 01334

6/13/19 01210

ROCKLEDGE MOWER & SERVICE
6/05/19 91938899 201906 390-57200-47100
LANDSCAPE SUPPLIES
6/10/19 92050204 201906 390-57200-47500
LANDSCAPE SUPPLIES
SITE ONE LANDSCAPE SUPPLY
6/01/19 80545564 201906 320-57200-41000
SUPPLIES

- -  -  - - -  -  -  -  - - -2-03-.2-0 026873
*	131.02
*	334.09
- -  - - -  - -  -  -  - -  -46-5.-1-1 026874
*	105.78

STAPLES ADVANTAGE	105.78 026875

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK..•..
AMOUNT	#

6/13/19 01440

6/13/19 01366

6/03/19 06032019 201905 320-57200-22400
DRUG TESTING
STEWARD ROCKLEDGE HOSPITAL INC
6/07/19 6052328	201906 350-57200-46100
CUSHMAN REFRESHER OASIS 6/07/19 6052328  201906 390-57200-46000
CUSHMAN HAULER PRO
6/07/19 6052328	201906 390-57200-54600
TORO SAND PRO

*	94.44
-  - - -  - - - -  - -
*	242.41
*	419.64
*	430.63

94.44 026876

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

TCF EQUIPMENT FINANCE

- - - -  -  - - -  - - -1-,0-92-.68-

026877

6/13/19 01421	5/31/19 0519-TR7 201905 300-13100-10000
INSRUANCE
5/31/19 0519-TR7 201905 300-13100-10000 INSURANCE
5/31/19 0519-TR7 201905 390-57200-22000 INSURANCE

*	8.33
*	33.33
*	58.34

6/13/19 00117

6/13/19 01196

WAGEWORKS, INC.
5/29/19 40898226 201905 390-57200-46000
BATTERIES, CARBURETOR
6/04/19 40899234 201906 390-57200-46000
KIT-BLADE PACK
WESCOTURF INC.
5/21/19 91813462 201905 350-57200-46300
SERVICED VEHICLE
5/21/19 91813463 201905 350-57200-46300
WELDMT FORNT AXLE/TIE ROD

- -  -  - -  -  - -  - -  -  -1-00-.0-0 026878
*	687.37
*	211.95
-  -  - - - -  - - - - - -89-9.-32- 026879
*	22.74
*	450.87

E-Z-GO A TEXTRON COMPANY	473.61 026880

TOTAL FOR BANK B TOTAL FOR REGISTER

91,801.21
91,801.21

VIER --VIERA EAST-- HSMITH

SECTION	8

•	•	•	•	•	•	•	•	•	• •

•••

e:>

·:	:·

'e

i'	...
Ce	v	e'J
• • •

Viera East
Co mmunity Development District

Unaudited Financial Reporting
May31,2019

. . .	. . . . . . . . .

...

.

TABLE OF CONTENTS

1 	B-al-anc-e S-hee-t
2-4 	G-ene-ral-Fu-nd-In-com-e-Sta-tem-en-t

S	C_a..._p_ita_l_R_e_se_rv_e_In_c_o_m_e_Sta_te_m_e_n_t

C_a_.p_ita_l_R_e_s_e_rve_C_h_e_c_k_Re_gi_st_e_r

D-eb-t S-erv-ice-In-com-e-Sta-tem-en-t
8-11 	Gol-f C-ou-rse-In-com-e -Sta-tem-en-t

12-13	M_o_n_thb_.y M_o_n_th_-_G_e_n_e_ra_l_F_u_nd_

14-16	M_o_n_th_b...,y_M_o_n_th_-_G_ol_f_C_ou_r_s_e

17	M_o_n_th_b_y_M_on_th_-_P_ro_s_h_o._p

1B	L_o_n_g_T_e_rm_D_e_b_t_Re_p o_rt_

19 	FY_2_0_19_T_ax_R_e_ce ip t_S_ch_ed_u_l_e

Viera East
Community Development District
Combined Balance Sheet May31,2019

Gai.:emme.akl:l fuad. &lies
 	.JiDlL		Totllls
lit:DJ:J:1lL	CD11itnl Best:CYe	Ueht Seroce Cours&(Becceadoa (memorandum onll}_ 
Assets		
Operating Account	$725,765	$6,762		$317,741	$1,050,268	
Accounts Receivable				($275)	($275)	
Rent Receivable				$1,399	$1,399	
Due From Golf Course	$38,791				$38,791	
Due From General Fund			$171,117	$57,066	$228,183	
Due From Capital Reserve				$12,388	$12,388	
Due from Debt Service	$6,134			$22,922	$29,056	
Due from Other				$2,678	$2,678	
Inventory - Pro Shop				$103,922	$103,922	
  ln snnents· 						
State Board		$268,366			$268,366	
Benefit Assessment- Series 2012				$3,466	$3,466	
Reserve - Series 2012				$280,266	$280,266	
Bond Service 2006			$324,441		$324,441	
Bond Service 2012				$216	$216	
Improvements (Net of Depreciation)				$1,253,559	$1,253,559	
Prepaid Expenses- Debt				$131,667	$131,667	
Prepaid Expenses- Operations	$6,788			$80,734	$87,522	
ITotal Assets	$777,478	$275,128	$495,558	$2,267,748	$3,a1s,91z I	
Liabilities						
Accounts Payable	$7,952			$14,189	$22,140	
Accrued Expenses	$4,349			$1,167	$5,516	
Deferred Revenue- Season Advance				$75 ,925	$75,925	
Deferred Revenue- Special Assessments O&M				$7,509	$7,509	
Deferred Revenue- Special Assessments Debt				$203,791	$203,791	
Deposit-Divots Grill				$2,000	$2,000	
Due to General Fund			$6,134	$38,791	$44,925	
Accrued Interest Payable				$9,716	$9,716	
Accrued Principal Payable					$0	
Sales Tax Payable				$10,556	$10,556	
Event Deposits				($10,064)	($10,064)	
Due to Golf Course	$57,066	$12,388	$22,922		$92,376	
Due to Debt Service	$171,117				$171,117	
Accrued Payroll Payable	$2,496			$6,402	$8,898	
Bonds Payable - Series 2012				$4,080,000	$4,080,000	
Bond Discount				($20,623)	($20,623)	
Deferred Loss				($215,141)	($215,141)	
Fund Equity						
Net Assets				($1,936,470)	($1,936,470)	
Fund Balances						
Assigned - First Quarter	$176,000				$176,000	
Nonspendable - Prepaid Expens,	$6,788				$6,788	
Unassigned	$351,711				$351,711	
Assigned- Capital Reserve Fund		$262,740			$262,740	
Restricted for Debt Service			$466 ,501		$466,501	
Total Llabilldes, Fund E ul , Other	$777,478	$275,128	$495,558	$2,267,748	$3,815,912	

	Adopted	Prorated Budget	Actual		
	Bud et	S 3119	S 3119	Variance	
Revenues					
Maintenance Assessments	$808,157	$795,129	$795,129	$0	
Golf Course Administrative Services	$56,280	$37,520	$37,520	$0	
Interest Income	$100	$67	$10	($57)	
Total Revenues	$864,536	$832,715	$832,659	($s111	
Administrative Expenditures					
Supervisors Fees	$30,195	$20,130	$19,077	$1,053	
Engineering Fees	$5,000	$3,333	$588	$2,746	
Attorney's Fees	$5,000	$3,333	$0	$3,333	
Dissemination	$1,000	$667	$667	$0	
Trustee Fees	$5,600	$3,733	$3,962	($229)	
Annual Audit	$6,500	$4,333	$4,333	($0)	
Collection Agent	$2,500	$1,667	$1,667	($0)	
Management Fees	$100,440	$66,960	$66,960	$0	
Postage	$1,500	$1,000	$477	$523	
Printing & Binding	$2,500	$1,667	$458	$1,209	
Insurance- Liability	$7,293	$4,862	$4,187	$675	
Legal Advertising	$2,500	$1,667	$196	$1,471	
Other Current Charges	$1,500	$1,000	$767	$233	
Office Supplies	$3,000	$2,000	$152	$1,848	
Dues & Licenses	$175	$117	$116	$0	
Information Technology	$3,400	$2,267	$2,267	$0	
Total Administrative	$178,103	$118,736	$105,873	$12,063 1	

	Adopted	Prorated Budget	Actual		
	Bud et	S 3119	S 3119	Variance	
Qperating Expenditures					
Salaries	$136,662	$91,108	$92,063	($955)	
Administrative Fee	$1,463	$975	$1,015	($39)	
FICA Expense	$10,455	$6,970	$6,899	$71	
Employee Insurance	$8,893	$5,929	$5,544	$385	
Workers Compensation	$2,679	$1,786	$2,872	($1,086)	
Unemployment	$853	$569	$954	($385)	
Other Contractual	$5,000	$3,333	$5,006	($1,673)	
Training	$500	$333	$0	$333	
Uniforms	$500	$333	$0	$333	
Total Operating	$167,005	$111,337	$114,353	($3,016)!	
Maintenance Expenditures					
Canal Maintenance	$14,000	$9,333	$2,936	$6,398	
Lake Bank Restoration	$60,000	$40,000	$0	$40,000	
Environmental Services	$20,000	$13,333	$11,990	$1,343	
Water Management System	$99,000	$66,000	$62,875	$3,125	
Control Burns	$15,000	$10,000	$0	$10,000	
Contingencies	$9,000	$6,000	$894	$5,106	
Fire Line Maintenance	$5,000	$3,333	$1,502	$1,831	
Basin Repair	$4,000	$2,667	$455	$2,212	

Total Maintenance	
$226,000	
$150,667	
$80,652	$10,01s I	

Adopted

Prorated Budget

Actual

	Bud et	5 31	19	5 3119	Variance	
Grounds Maintenance Expenditures						
Salaries	$147,875		$98,583	$87,558	$11,025	
Administrative Fees	$3,454		$2,303	$2,246	$57	
FICA	$11,312		$7,541	$6,090	$1,451	
Health Insurance	$30,559		$20,373	$8,073	$12,300	
Workers Compensation	$2,898		$1,932	$2,195	($263)	
Unemployment	$2,120		$1,413	$1,749	($336)	
Telephone	$4,500		$3,000	$3,227	($227)	
Utilities	$7,700		$5,133	$3,083	$2,050	
Property Appraiser	$1,990		$1,327	$1,986	($659)	
Insurance	$1,447		$965	$1,079	($114)	
Repairs	$12,000		$8,000	$19,707	($11,707)	
Fuel	$7,500		$5,000	$10,841	($5,841)	
Park Maintenance	$3,000		$2,000	$1,815	$185	
Sidewalk Maintenance	$5,000		$3,333	$0	$3,333	
Chemicals	$5,000		$3,333	$1,020	$2,313	
Contingencies	$5,000		$3,333	$5,384	($2,051)	
Refuse	$8,000		$5,333	$4,080	$1,253	
Office Supplies	$750		$500	$206	$294	
Uniforms	$3,000		$2,000	$1,812	$188	
Fire Alarm System	$4,000		$2,667	$2,116	$551	
Rain Bird Pump System	$18,500		$12,333	$18,847	($6,514)	
Maintenance Reserve - Transfer Out	$7,823		$5,215	$5,215	$0	
Maintenance Reserve - Transfer Out (Excess)	$0		$0	$94,484	($94,484)	
Total Grounds Maintenance	 	$293,428	$195,618	$282,813		{$87,194 }1	
Total Expenditures	 	$864,536	$576,357	$583,690		($7,332)1	
Excess Revenue/(Expenditures)	$0	$248,969	
			
Beginning Fund Balance	$0	$285,530	
			
Ending Fund Balance	$0	$534,499	

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending May 31, 2019

	Adopted
Bud et	Prorated Budget
S 31 19	Actual
S 3119	
Variance	
Revenues					

Interest Income	
$250	
$167	
$4,290	
$4,124	
Reserve Funding - Transfer In (General)	$7,823	$5,215	$5,215	$0	
Reserve Funding - Transfer In (Golf)	$20,468	$13,646	$26,861	$13,215	
Reserve Funding -Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	 	$28,541	$19,027		$130,850	s111,e23 I

Expenditures		
Capital Outlay	$100!000	$22,087	$22,087	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	 	$125,000	$22,087	$22,087		so I

Excess Revenues/(Expenditures)	($96,459)	 	$108,763		
Beginning Fund Balance	$283,792	$153,977	
			
Ending Fund Balance	$187,332	$262,740	

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending May 31, 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 ofBrevard Inc	Landscaping	$	3,949.75	
4/18/19 Aqua Turflnternational	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	
5/8/19 St. Johns Turf Care	Turfbrush with controller	$	5,549.99	
5/16/19 Golf Specialties, INC	Golf Supplies	$	2,853.39	
5/30/19 Regions	Wire Fee	$	15.00	

Total	$	22,087.01

Page6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending May 31, 2019

Adopted Bud et

Prorated Budget
5 3119

Actual
5 31  19	Variance

Revenues		
Special Assessments	$2,423,170	$2,384,101	$2,384,101	$0	
Interest Income	$100	$67	$2,605	$2,538	
Total Revenues	$2,423,270	$2,384,168	$2,386,706	s2,s3a 1	

Expenditures					
Serjes 2006
lnterest-11/1	
$239,631	
$239,631	
$239,631	
$0	
Interest-5 /1	$239,631	$239,631	$239,631	($0)	
Principal-5 /1	$1,910,000	$1,910,000	$1,910,000	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,436,135	$2,389,262	$2,389,263	($0)!	

Excess Revenues/(Expenditures)	 	($12,865)	($2,557)	
Beginning Fund Balance	 	$466,966	$469,058	
Ending Fund Balance	$454,101	$466,501	

Page 7

II	II

Adopted	Current Month	Year-ID-Date
Bu!!G!!	Actuals	Bud	Variance	Actuals	B!!3 et	Variance

Number af Rounds		
Paid Rounds	37,250	3,747	3,148	599	30,275	27,427	2,848	
Member Rounds	10 ,000	598	845	(247)	5,451	7,363	(1,912)	
Comp Rounds	6,000	501	507	(6)	4,414	4,418	(4)	
Total Memberships	60	1		1	66	60	6	
Revenue per Round								
Paid Rounds	$35	$26	$29	($3)	$34	$36	($3)	
Revenues								
Greens Fees/Cart Fees	$1,308,290	$98,053	$91.580	$6,472	$1,014,609	$995,609	$19,000	
Gift Card s - Sales	$25,000	$919	$1,750	($831)	$9,561	$19,025	($9,464)	
Gift Cards - Usage	($25,000)	($543)	($1,750)	$1,207	($12,045)	($19,025)	$6,980	
Season Advance/Trail Fees	$210,000	$14,908	$14,700	$208	$146,841	$159,810	($12,969)	
Associate Memberships	$42,000	$1,817	$2,940	($1,123)	$29,783	$31,962	($2,179)	
Driving Range	$80,000	$5,482	$5,600	($118)	$50,724	$60,880	($10,156)	
Golf Lessons	$2,100	$175	$147	$28	$1,400	$1,598	($198)	
Merchandise Sales	$115,000	$14,151	$8,050	$6,101	$96,687	$87,515	$9,172	
Restaurant	$20,000	$1,414	$1,400	$14	$18,534	$15,220	$3,314	
Special Assessments - Operations	$22,527	$1,877	$1,876	$1	$15,018	$15,012	$6	
Miscellaneous Income	$15,000	$1,598	$1,250	$348	$20,763	$9,996	$10,767	
Total Revenues	s1,014,911 II	$139,850	$127,543	$12,306 11	$1,391,876	$1,377,602	sH,21s I	
Golf Course Expenditures								
Other Contractual Services	$15,000	$1,442	$1,250	($192)	$7,226	$9,996	$2,770	
Telephone/Internet	$5,500	$729	$458	($270)	$3,577	$3,665	$88	
Postage	$450	$345	$37	($307)	$1,457	$300	($1,157)	
Printing & Binding	$1,000	$0	$83	$83	$691	$666	($25)	
Utilities	$5,000	$486	$417	($70)	$3,868	$3,332	($536)	
Repairs & Maintenance	$7,000	$818	$583	($234)	$4,819	$4,665	($154)	
Advertising	$45,000	$2,622	$3,749	$1,126	$28,344	$29,988	$1,645	
Bank Charges	$30,500	$4,071	$2,541	($1,530)	$26,536	$20,325	($6,211)	
Office Supplies	$1,500	$245	$125	($120)	$4,356	$1,000	($3,357)	
Operating Supplies	$8,500	$251	$708	$457	$3,422	$5,664	$2,242	
Dues, Licenses & Subscriptions	$2,500	$350	$208	($142)	$6,624	$1,666	($4,958)	
Drug Testing - All Departments	$200	$142	$17	($125)	$328	$133	($195)	
Training, Education & Employee Relations	$2,500	$783	$208	($575)	$2,365	$1,666	($699)	
Contractual Security	$5,000	$74	$417	$343	$917	$3,332	$2,415	
IT Services	$3,000	$287	$250	($37)	$3,222	$1,999	{$1,223)	
Total Golf Course Expenditures	$132,Gs o ll	$12,643	$11,0S0	( 1,593)11	$97,753	$88,398	($9,355)1	

II	II

Adopted	Current Month	Year-to-Dall!
Budget                 Actuals	Budgd	 Variance	 Actuals		Budget	Variance

Restaurant Expenditures								
Utilities	$9,680	$1,000	$818	($182)	$6,859	$7,127	$268	
Pest Control	$1,800	$95	$152	$57	$746	$1,325	$579	
Equipment Lease	$1,100	$0	$93	$93	$656	$810	$154	
Total Restaurant Expendlblres	
s 12,s0o ll	$1,095	$1,063	
($32111	$8,261	$9,263	s1,001 I	
Golf Operation Expenditures								
Salaries	$233,200	$18,226	$19,433	$1,206	$142,560	$155,461	$12,901	
Administrative Fee	$16,543	$1,557	$1,379	($178)	$11,654	$11,028	($625)	
FICA Expense	$18,280	$1,387	$1,523	$136	$11,400	$12,186	$786	
Health Insurance	$506	$203	$42	($161)	$484	$337	($147)	
Workers Compensation	$4,684	$286	$390	$105	$3,873	$3,123	($751)	
Unemployment	$10,726	$848	$894	$46	$6,186	$7,150	$964	
Golf Printing	$500	$0	$42	$42	$0	$333	$333	
Utilities	$20,500	$2,165	$1,708	($457)	$15,182	$13,667	($1,515)	
Repairs	$250	$0	$21	$21	$525	$167	($358)	
Pest Control	$1,800	$95	$150	$55	$813	$1,200	$387	
Supplies	$3,000	$1,122	$250	($872)	$10,655	$2,000	($8,655)	
Uniforms	$1,500	$0	$125	$125	$481	$1,000	$519	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$26	$1,333	$1,308	
Fuel	$500	$0	$42	$42	$0	$333	$333	
Cart Lease	$46,500	$3,632	$3,875	$243	$30,606	$31,000	$394	
Cart Maintenance	$4,000	$474	$333	($140)	$2,003	$2,667	$664	
Driving Range	$10,000	$0	$833	$833	$17	$6,667	$6,649	
Total Golf Operation Expenditures	$374,489 11	$29,995	$31,206	u,212 11	$236,464	$24916S2	$13,188 j	
Merchandise Sales								
Cost of Goods Sold	$77,000	$10,164	$6,417	($3,747)	$64,984	$51,333	($13,650)	
Total Merchandise Sales	 	$77,ooo il	$10,164	$6,417	(   3,747}11	$64,984	$51,333	($13,6SDI I

Golf Course/Recreation Fund• Operations Statement of Revenues & Expenditures For Period Ending May 31, 2019

Adopted	Current Month	Year-to-Date

II	II

Budget	 Actuals	Budget	Variance	 Actuals		Budget	 Variance	

Golf Course Maintenance								
Salaries	$400,000	$37,175	$33,333	($3,841)	$285,509	$266,667	($18,842)	
Administrative Fees	$12,000	$898	$1,000	$102	$7,235	$8,000	$765	
FICA Expense	$30,600	$2,762	$2,550	($212)	$20,168	$20,400	$232	
Employee Insurance	$52,157	$3,218	$4,346	$1,128	$35,151	$34,771	($380)	
Workers Compensation	$7,840	$1,012	$653	($358)	$7,590	$5,227	($2,364)	
Unemployment	$7,000	$370	$583	$213	$6,046	$4,667	($1,379)	
Drug Testing	$420	$0	$35	$35	$0	$280	$280	
Consulting Fees	$6,000	$500	$500	$0	$4,000	$4,000	$0	
Fire Alarm System	$4,000	$86	$333	$247	$742	$2,667	$1,925	
Telephone/Internet	$2,500	$0	$208	$208	$0	$1,667	$1,667	
Utilities/Water	$26,200	$3,929	$2,183	($1,745)	$17,406	$17,467	$61	
Repairs	$42,000	$3,920	$3,500	($420)	$32,820	$28,000	($4,820)	
Fuel &Oil	$45,000	$5,025	$3,750	($1,275)	$24,133	$30,000	$5,867	
Pest Control	$1,500	$77	$125	$48	$597	$1,000	$403	
Irrigation/Drainage	$34,000	$2,471	$2,833	$362	$20,628	$22,667	$2,039	
Sand and Topsoil	$17,500	$3,971	$1,458	($2,512)	$17,443	$11,667	($5,776)	
Rower/Mulch	$7,000	$0	$583	$583	$4,374	$4,667	$293	
Fertilizer	$130,000	$18,608	$10,833	($7,774)	$84,647	$86,667	$2,020	
Seed/Sod	$14,000	$0	$1,167	$1,167	$11,050	$9,333	($1,717)	
Trash Removal	$2,000	$138	$167	$28	$1,017	$1,333	$316	
Contingency	$6,000	$0	$500	$500	$4,522	$4,000	($522)	
First Aid	$600	$22	$50	$28	$459	$400	($59)	
Office Supplies	$500	$0	$42	$42	$854	$333	($521)	
Operating Supplies	$18,000	$527	$1,500	$973	$4,537	$12,000	$7,463	
Training	$500	$0	$42	$42	$1,251	$333	($917)	
Janitorial Supplies	$1,500	$0	$125	$125	$84	$1,000	$916	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$667	$667	
Uniforms	$10,500	$815	$875	$60	$5,409	$7,000	$1,591	
Equipment Rental	$2,500	$0	$208	$208	$414	$1,667	$1,252	
Equipment Lease	$160,000	$12,547	$13,333	$786	$108,696	$106,667	($2,029)	
SmaU Tools	$500	$0	$42	$42	$0	$333	$333	
Total  Golf Course Maintenance	 	$1,043,31711       $98,071	$86,943	[Sll ,128)11       $706,780	$695,545	[$11,235 11

Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending May 31, 2019

Budget	 Actuals		Budget	Variance    11      Aclllals		Budget	 Variance	

Adopted II

Current Month	Year-to-Date

Administrative Expenditures		
Legal Fees	$1,500	$0	$125	$125	$0	$1,000	$1,000	
Arbitrage	$600	$50	$50	$0	$400	$400	$0	
Dissemination	$1,000	$83	$83	$0	$667	$667	$0	
Trustee Fees	$3,750	$0	$313	$313	$2,284	$2,500	$216	
Annual Audit	$1,500	$125	$125	$0	$1,000	$1,000	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$37,520	$37,520	$0	
Insurance	$75,000	$5,390	$6,250	$860	$43,188	$50,000	$6,812	
Property Taxes	$7,500	$1,185	$625	($560)	$8,313	$5,000	($3,313)	

Total Administrative Expenditures	$147,13011	$11,523	$121261	s138  11	$93,372	$98,087	$4,714 I

Renewal & Replacement	$20,468	$3,798	$1,706	($2,092)	$26,861	$13,646	($13,215)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,46811 	$3,798	$1,706		($2.092)11 	$26,861	$13,646		($13,21511	
Total Revenues	s 1,814,911 II  $139,850	$127,543		$12,306 11       $1,391,876	$1,377,602		u4,21s I	
Total Expenditures	s1 1807,635 1I   $167,288	$150,646		$11234,475 	$1,205,923 	-$2e,s s 2I	
Operating Income (Loss)	s1,283 11	($271  438     )	!S23, l ll2I	I , 336 111	$157,402	$171,679	[$14,278)1	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$39,894	$46,530	($6,636)	$358,965	$372,237	($13,272)	
Interest Income	$1,000	$181	$83	$97	$933	$667	$266	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($114,425)	($114,425)	($0)	
Principal Expense	!$395,000i	,   s   32.917 l	( $3   2,9171	{ $D I	[$263,333	($263,333	,	so

Total Non Operating Revenues/(Expendltures)

 	1s1,2a3 11	! $ 7,146 

{$607)

    1 6 , 539] 1	[ $17  ,861	[$4,855	[$13,006] 

Change In Net Assets	 	soil   [ $34,584      )      [$23,70 '11       I 10 .e1s 1 II        S139,S41	S166,824 (SZ7, 283l1 Beginning Net Assets	 	soll 		II   ($2,076,011 )   		                                                     Ending Net Assets		 soil		II  ($1 ,936  ,470)			

Revenues

1'!£\Stb!J:	r!l!:::mllSE	'5sismllm:	la!!0   aa	[ !II  Cll!CI	Hlall	411rJI	l!S!l:	111ne	1u11	4JIIJIIS	&1nsmha:	Illa!

Maintenance Assessments		$0         $234,901	$458,724	$24,824         $14,266	S5,344	$30,006           $27,063	$0	$0	$0	$0	$795,129 Golf Course Admlnlstradve Services	S4,690	$4,690		S4,690		$4,690           $4,690	S4,690		$4,690	$4,690	$0	$0	$0	$0		$37,520 Interest Income		$0		$0			$0			$10	$0		$0			$0		$0	$0	$0 $0 $0 $10
Total Revenues	,690         Sil9,il l       1:i    d14	S 2JJ3         Ul!2li!i         iJgQ j          tli.!i26       tU, 7:i	11!	m	m	m         Sl  il.§S9 1
Adminlstmrive Expenditures

Supervisors Fees	$2,297	S2,635	$2,066	$1,372           $2,534	$2,534	$1,837	$3,801	$0	$0	$0	$0	$19,077 Engineering Fees		$0		$0		so		$508	$0		so		$0		$0	$0	$0	$0	$0		$588 AIIDme y's Fees		$0		$0		$0			$0	$0		$0		$0                  $0                  $0                  $0                  $0                  $0                   so Dissemination                                                                             $83                  $83                     $83                  $83                $83                    $83                  $83                  $83                    so             $0                       $0                        $0                     $667
Trustee Pees	$467	$467	$467	$467	$467	$543	$543	$543	$0	$0	$0	$0	$3,962 Annual Audit	$542	S542	$542	$542	$542	$542	$542	$542	$0	$0	$0	$0	$4,333 Collection Agent	$208	$208	$208	$208	$208	$208              $208               $208                $0                $0                $0                 $0                 $1,667 Management Fees                                                            $8,370               $8,370                $8,370             $8,370          $8,370              $8,370            $8,370            $8,370                   $0                       $0                      $0                      $0              $66,960
Postage	$104	$119	$43	$24	$34	$43	$31	$78	$0	$0	$0	$0	$477 Printing& Binding		$65		$36	$73	$54	$94	$41	$47	$48	$0	so	$0	$0	S458
Insurance- lJablllty	$523	$523	$523	S523	$523	$523	$523	$523	$0	$0	$0	$0	$4,187 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               $402                 $0                 $0                  $0                  $0                  $767 Oflk:eSupplles                                                                     $20                   $20                       $0                  $46               $20                      $0                  $20                 $25                    $0                    $0                       $0                        $0                        $152 Dues & Ucenses                                                             $15                     $15                     $15                     $15                  $15                    $15                  $15                 $15                    $0                    $0                       $0                        $0                      $116 Information Technology                                                            $283                $283                  $283                $283             $283                  $283               $283               $283                    $0                    $0                       $0                        $0                  $2,267
Total Administrative	1Ud!!il         n .m       H i ,762	m      97        Jl;I.ISili	mJn     IU il        llii2i l	21	:I!!	2!	m         UO .!!Z  I
Operatina E,pendlDJres

Salaries	$11,601	$10,600	$12,851          $11,720        $10,603	$11,730         $11,348         $11,610	$0	$0	$0	$0	$92,063
Administration fee	$125	$117	$142	$129	$117	$129		$125	$129	$0	$0	$0	$0	$1,015 FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$0	$0	$0	$0	$6,899 Health Insurance	$701	$886	$592	$624	$796	$648              $648              $648                  $0                   $0                   $0                   $0                   $5,544 Workers Compensation                                                         $289               $290                 $351               $320             $290                 $321              $449              $563                   $0                   $0                      $0                      $0               $2,872
Unemployment	so	$0	$0	$699	$26	$141	($54)	$142	$0	$0	$0	$0	$954
Other Contractual	$577	$941	$262	$631	$606	$596	$924	$471	$0	$0	$0	$0	$5,006
Training	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Uniforms	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	so	$0
Total Operating	11:i Hi!        m.  i       IU ,262        u s ooo      ll  .l  l         D   i       IU,H         Uf,gii,t	s	m          m	1!!	UHJS  I

Page12

Mainre.nance Expenditures

!!s5ober	'1RD11llll:	December	1anuaa	1:Ul:Jl!CX	Man:b	6ecD	1!111	1!!!11	l!!•a:	A!!Rst	u,mJm:	I2!11

Canal Maintenance	$0	$0	$0	$2,936	$0	$0	$0	$0	$0	$0	$0	$0	$2,936
Lake Bank Restnradon		$0		$0		$0		$0	$0		$0			$0		$0	$0	$0	$0	$0		$0 Environmental Servtces	$1,120	$6,686	$3,640		so        S400		$0		$144		$0	so	$0	$0	$0	$11,990 Water Management System	$7,565	$7,565	$8,875	$7,765          S7,565	S8,211	$7.565	$7,765                   so             $0                      so                so           S62,875
Control Bums		$0		$0		$0		$0		$0	$0	$0	$0	$0	$0	$0	$0		$0 Condngendes	S223	$223	$223	$224		$0	$0	$0	$0	$0	$0	$0	$0	$894 Fire Line Maintenance	$952		$0		$0		$0	$225	$0                    $0               $325                    $0                    $0                       so                $0                   $1,502
Basin Repair	$0	$0	$0	$455	$0	$0	$0	$0	$0	$0	$0	$0	$455

TotalMaintenance	rtl60       UU 74         $11338       m  ,399       su 9o        Brill    SZJO?       &920	so        so	so	so S80ASZ I

Grounds MafntBnance ExpendltJJres

Salaries	$10,763	$9,993	$12,103	$11,359       $10,155	$11,174         $10,878         $11,134	$0	$0	$0	$0	$87,S58
Administrative Fees	$271	$259	$315	$287	$260	$287	$278	$2B7	$0	$0	$0	$0	$2,246
FICA	$772	$73B	$862	$850	$754	$829	$451	$834	$0	$0	so	$0	$6,090
Health Insurance	$827	$638	$915	$1,328         $1,486	$426	$1,230	$1,223	$0	$0	$0	$0	S8,073
Workers Compensation	$293	$273	$331	$226	$277	$305	$186	$304	$0	$0	$0	$0	S2,19S Unemployment		S20		$19		$23	$754	$494	$333		$14		$92	$0	$0	so	$0	$1,749 Telephone	$425	$377	$318	$414	$414	$449               $41S                $415                    $0                    $0                       $0                        $0                     $3,227
Udlldes	$406	$379		$373	$326	$352	$383	$383	$480	$0	$0	$0	$0	$3,083 Property Appraiser		$0		$0	$1,986		$0		$0		$0		$0		$0	$0	$0	$0	$0	$1,986 Insurance Property	$135	$135		$135	$135	$135	$135              $135               $135                  $0                  $0                  $0                  $0                   $1,079 Repairs                                                                             $3,185            $2,510                 $932            $1,931         $6,286              $1,312            $2,245            $1,307                   $0                   $0                      $0                      $0                  $19,707 Fuel                                                                                          $1,347                $910               $1,608             $1,116          Sl,038                 S630            $2,003            $2,101                   $0                   $0                      $0                       $0             Sl0,841
Park Maintenance	$142	$693	$300	$31	$18	$306	$163	$163	$0	$0	$0	so	Sl,815 Sidewalk Repair		$0		$0		$0		$0		$0		$0		$0		$0	so	$0	$0	$0		$0 Chemicals	S244		$0		$0		so        $300	$223		$0               $253                    $0                     $0                       $0                        so              $1,020
Contingendes		$0	$5,346		$37		$0		$0		$0		$0		$0	$0	$0	$0	$0	$5,384 Refuse	$720		$480	$480	$960	$480	$480	$240	$240	$0	$0	$0	$0	$4,080 Office Supplies		$0			$0			$0		$0		$0	$158                  $48                   $0                   $0                   $0                   $0                    $0                    $206 Uniforms                                                                             $250                $260                       $0                $450              $200                  $200               $250               $200                    $0                    $0                       $0                        $0                     $1,812 Fire Alann System                                                                $129                $129                  $137                     $0              $139                  $139            $1,273               $171                   $0                    $0                       $0                        $0                     $2,116 Rain Bird Pu mp System                                                         $2.298             $2,298                       $0             $5,057           $2,298               $2,29B            $2,299            $2,298                    $0                    $0                       $0                        $0                 $18,847
Maintenance Reserve- Transfer Out	$652	$652	$652	$652	$652	$652	$652	$652	$0	so	$0	$0	$5,215
Maintenance Resenre-TransferOut (PY Exa!ss)	$94,484	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$94,484

Total Grounds Maintenance

Total Expenditures	ll&Z.liJ

11 .UI	St..aZ

HZZi2	Sl IZ

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ail il	S ,Z;il

H!lc3H	llll,m!

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a2 u	SI

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so	SI

so	s1ai1, I
1 ai122 I	
Exress Revenue/(Expendltures)	(1149.758]	IIZl.1111	H!Zl1lii	W5.!29J	l!!!d02l	CW	.iZRI	&& Jill	ISZ.iilll	Sll	SI	21	so	ll	,9A9 I	

Page13

Number of Rounds

October	NoYember	lle<ember	lan!!!!l	Februa!l	March	AerD	Mat	fune	lult	A!!Jl!!SI	l!!J!tember	Toul

3,361	3,107	3,574	3,877	4,761	4,630	3,747	0	0	0	0	30,275	
640	645	761	676	793	741	598	0	0	0	0	5,451	

Paid Rounds	3,218
Member Rounds	597
Comp Rounds	484	566	599	592	489	586	597	501	0	0	0	0	4,414
Reverrue per Round
Pafd Rounds	$30	$33	$35	$37	$40	$36	$30	$26	$0	$0	$0	$0	$268

Greens Fees	$96,077	$111,965        $109,258	$133,011        $153,726	$173,044      $139,476	$98,053	$0	$0	$0	$0	$1,014,609
Gilt Cards-Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$0	$0	$0	$0	$9,561
Gift Cards• Usage	($963)	($489)         ($1,780)	($3,065)         ($1,996)	($1,660)        ($1,549)	($543)	$0	$0	$0	$0	($12,045)
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247        S17,052	$14,908	so	$0	$0	$0	$146,841 Associate Memberships		$3,476		$3,397		$2,844		$6,241		$4,345		$3,713	$3,950		$1,817	$0	$0	$0	so		$29,783 Ortvlng Range		$5,109		$5,514		$5,973		$6,235		$7,476		$8,814	$6,122              $5,482                       $0                  $0                   $0                    $0                   $50,724
Golf Lessons		$175		$175			$175		$175			$175			$175	$175		$175	$0	$0	$0	$0		$1,400 Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811          $17,677	$14,151	$0	$0	$0	$0	$96,687 Restaurant	$1,889	$2,185		$5,199	$2,184		$1,977		$2,868	$818             $1,414                 $0                $0                 $0                  $0                  $18,534  Spedal  essrnents •Operations                                   $1,877                 $1,877             $1,877              $1,877             $1,877              $1,877           $1,877              $1,877                      $0                 $0                   $0                    $0                     $15,018 Mlscellaneous Income                                                                            $969                 $1,103               $968              $5,307             $2,773              $4,993           $3,052               $1,598                      $0                 $0                   $0                    $0                   $20,763
Total Rewnues	$134,:!41	$15   193        $158,710	$182   51        $202 ,!!42	$227,705       $189.!!8 5          !139,!!50	$11	!!!	so	so	S1J 91 ,!!76 I
GoVPmr:se tiJpendUures-
Other Contractual Services	$513	$1,132	$764	$1,225	$970	$408	$772	$1,442	$0	$0	so	$0	$7,226 Telephone/Internet	$403		$300	$519		$168	$412	$943	$104		S729	$0	$0	$0	$0	$3,577 Po.<tage	$152		$257		$0		$313		$21	$324                 $47                  $345                        $0                   $0                    so                $0                      $1,457
Printing& Binding	$0	$409	so	$282	$0	$0	$0	$0	$0	$0	so	$0	$691
Utilities		$368		$397		$281		$681		$477		$791	$387	S486	$0	$0	$0	$0	$3,868 Repairs & Maintenance		$373		$375			$0	$1,043		$519		$723	$968	$818	$0	$0	$0	$0	$4,819 Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507           $3,901              $2,622                       $0                  $0                   $0                     $0                  $28,344
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$0	$0	$0	$0	$26,536
Office Supplies	$1,074	$752	$612	$857	$84	$212	$521	$245	$0	$0	$0	so	$4,356
OperatingSupplles	$427	$811	$406	$717		$235	$144	$433	S251	$0	$0	$0	so	$3,422 Dues, Ucenses& Subsaipdons	$663		$13	$585		$0	$4,317	$380	$315	$350	$0	$0	$0	so	$6,624 Drug Testing• All Departments		$0			$0		$92		so			$47		$0                $47                 $142                       so            $0                   $0                    $0                       $328
Training. Education  & Employee Relations		$0	$468	$815		$112		$20	$167		$0	$783	$0	$0	$0	$0	$2,365 Contracb.Ial Security	$169	$11Z	$11Z		$112	$112	$112	$112		$74	$0	$0	$0	$0		$917 IT Services	$340		$0		$0	$2,500			$0		$0                 $95                  $287                        $0                   $0                    $0                      $0                       $3,222
Total ColrCourse Expenditures	$11i,!99	$10,!!18	$11,954	$1S,!!13	$14,!!11	s1oao s    SI t1711	s12 ,643	so	$11	so	so	m ,1s31
Besmumat Ememtlhmw
Udllties	$863	$814	$645	$1,130	$888	Sl,011	$509	$1,000	$0	$0	$0	$0	$6,859
Pest Control	$91	$91	$91	$91	$95	$95	$95	$95	$0	$0	$0	$0	$746
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	$0	$0	$0	$0	$0	$656
Total Restaurant Expenditures	!1,!!48	99	!!!31	$1,115	$1,!!7S	s1aoo	!!98	$11095	so	so	so	!!.!	saa 61I

Page 14

 	October	November	December       Januay	February 	M.vch	April	May	(une	(uly	Aupst	September	Tollll

GoffQrzemttans·
Salat1es	$17,491	$16,181	$18,525	$18,670	$14,506	$19,605        $19,356	$18,226	$0	$0	$0	$0	$142,560
Administrative Fee	$1 ,3 20	$1,338	$1,625	$1,482	$1,290	$1,534	Sl,507	$1,557	$0	$0	$0	so	$11,654
FICA Expense	$1,338	$1,238	$1,910	$1,428	$1,110	$1,500	$1,481	$1,387	$0	$0	$0	$0	$11,400
Health Insurance		$38		$3B		$38			$38		$38		$54		$36	$203	$0	$0	$0	$0		$484 Workers Compensation	$478	$442	$696		$510	$396	$536	$529	$2B6	$0	$0	$0	$0	$3,873 Unemployment	$559	$512	$500	$1,188	$841	$913              $825                 $84B                       $0                  $0                   $0                    $0                     $6,186
GolfPr1nting	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
lltillties	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$1,662	$2,165	$0	$0	$0	$0	$15,182
Repairs	$0	$525	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$525
Pest Control	$158	$91	$91	$91	$95	$95	$95	$95	$0	$0	$0	$0	$813
Supplles	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$0	$0	$0	$0	$10,655
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	so	$26 Fuel		$0		$0		$0		$0		$0		$0		$0	$0	$0	$0	$0	$0		$0 cartLease	$3,786	$3,965	$3,920	$3,559	$3,750	$3,972            $4,023               $3,632                        $0                  $0                    so               $0                    $30,606
CartMa1nt.enance	$215	$0	$24	$707	$436	$147	$0	$474	$0	$0	$0	$0	$2,003
Drlvlngllange	$0	$0	so	$365	[$1,080}	$0	$732	$0	$0	$0	$0	$0	$17
Total Golf Operation Expenditures	$29 .196	$2 747	$30,923	S3!,!l23	!24,167	S3t.40 6          $32 08	$29,995	so	$0	$0	!!	$236,464 1

Merdrumttse Sales·
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$0	$0	$0	$0	$64,984
Total Merchandise sales	$7&!!60	700	$8,942	$8 57	S7i!!!9	$9,714	!!iz73B	$10,164	$0	$0	$0	so	564,9841

Gal(Cnwsc Molamaanm·
Salaries	$35,460	$33,522	$39,979	$36,99 B	$32,822	$35,951         $33,602	$37,175	$0	$0	$0	$0	$285,509
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$870	$B98	$0	$0	$0	$0	$7,235
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$2,762	$0	$0	$0	so	$20,168
Employee Insurance	$5,490	S3,508	$4,709	$4,397	$4,469	$5,275	$4,085	$3,218	$0	$0	$0	$0	$35,151 Workers Compensation		$963		$915		$901	$1,009		$896		$980		$915	$1,012	$0	$0	so	$0		$7,590 Unemployment			$85			$0			$0	$2,390	$1,353	$1,360               $48B                    $370                        $0                     $0                    $0                      $0                       $6,046
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Consulting Fees	$500	$500	$500	$500	$500	$500	$500	$500	$0	$0	$0	$0	$4,000
.Fire Alarm System		$129		$86		$97		$86		$86		$86	$86	$86	$0	$0	$0	$0	$742 Telephone/lnremet			$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               $3,929                        $0                   $0                    $0                      $0                     $17,406
Repairs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$0	$0	$0	$0	$32,820
Fuel&OII	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$5,025	$0	$0	$0	$0	$24,133
PestConb"Ol		$67		$74			$74		$74			$77		$77		$77		$77	$0	$0	so	$0		$597 IITlgation/Orainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$2,471	$0	$0	$0	$0	$20,62B Sand and Topsoil	$5,419	$2,208		$934	$1,204		$397	$2,174           $1,135              $3,971                      $0                 $0                   $0                    so            $17,443
Flower/Muldl	$0	$0	$142	$0	$1,995	$5B1	$1,657	$0	$0	$0	$0	$0	$4,374
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700        $14,520	$18,608	$0	$0	$0	$0	$84,647
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	$13B	$138	$0	$0	$0	$0	$1,017
Contingency	$1,800	$0	$562	$1,510	$0	$0	$650	$0	$0	$0	$0	$0	$4,522
FlrstAld	$169	$0	$0	$42	$0	$0	$225	$22	$0	$0	$0	$0	$459
OlllreSupplles	$807	$0	$0	$47	$0	So	$0	$0	$0	$0	$0	$0	$854
Operating Supplies	$1,304	$490	$676	$1,116	$183	$0	$241	$527	$0	$0	$0	$0	$4,537
Training	$0	$0	$523	$0	$486	$0	$241	$0	$0	$0	$0	$0	$1,251
Janl!Dr1al Supplies		$0		$0		so		$0		so		$B4	$0	$0	$0	$0	$0	$0	$84 Soll & WaterTesdng		$0		$0		$0		$0		so			$0	$0	$0	$0	so	$0	$0		$0 Uniforms	$735	SSBB	$588	$733	$595	$595              $761                 $B15                        So              $0                    $0                      $0                      $5,409
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	$12,547	$0	$0	$0	$0	$108,696
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so
Total Coif Course Maintenance	$90.!47	$85,139	584.!!03	$88  37	$82,:!47	SIIS.l!SO     S92i!!B6	$9!!;071	$0	$0	$0	$0	n 06,100 1

Page 15

Viera East Golf Course Month to Month
October	N vember	December	l::!!!U!;X	Februa!l	March	Aerlt	Max	f!!ne	1u1i	A!!l!st	tember	Toud
Admlntstmttve l;ipendtaa:es·
Legal Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Arbitrage	$50	$50	$50	$50	$50	$50	$50	$50	$0	$0	$0	$0	$400
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$0	$0	$667
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$0	$0	$0	so	$0	$2,284.40
Annual Audit		$125		$125		$125		$125		$125		Sl25		$125		$125	so	$0	$0	$0		$1,000 GolfCoorse AdmlnlstrallveServices	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	so	$0	so	$0	$37,520 Insurance	S5,390	$5,390	SS,390	$5,390	$5,390	$5,461            $5,390               $5,390                        so             $0                    $0                      $0                    $43,188
Property Taxes	$601	$601	S!,185	$1,185	$1,185	$1,185	$1,185	$1,185	$0	$0	$0	$0	$8,313
Total AdministrativeExpenditures	$11 52	!11,252	!11i!!36	S11i!!36	$11i!!36	s u 19ss	Sl1 i!!B4	$11,523	so	so	$0	Ill	S93.! 72 I
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$3,798	$0	so	so	$0	$26,861
Operating Reserves	So	$0	$0	$0	$0	so	so	$0	$0	So	$0	$0	so
Total Reserves		Sli!!ZD		$21687	$3,124		!:!,174	E!,653		!! ,os1           S4 54		sai79e	!!! 	$0	$0	Ill	526,861 1 Total Revenues	$134 ,:!41	$156,193             $158,710	$182,!!51         $202 ,542	si 21110s          5l 89i!!85	!139  ,8 50 	$0	$0	!0 	$0                Sl i;!9l 18 76 I
TotalExpenditures	$15 921	$143,341        $152,413	$159i!!SS         $144 ;197           515◄,!!111        5160,079	$167   88        	$0	$0	$0	$0                51       1!75  1

Spedal Assessments - Debt Service	$46,530	$46,530	$46,530	$46,530	$46,530	$46,530	$39,894	$39,894	$0	$0	so	$0	$358,965	
lnterestlnoome	$91	$94	$70	$289	$72	$65	$72	$181	$0	$0	$0	$0	$933	
Transrerln	$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)	(Sl4,303)	($14,303)	($14,303)	so	$0	$0	$0	[$114,425)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	(S32,917)	($32,917)	($32,917)	$0	$0	$0	$0	($263,333)	

OperatingIncome (Loss)	[$18 ,liBl J	$12,!!52	97	B  Z,797	55a1o 4s	$7],!!14         $19,!!06	1121 ◄,  38   !	$0	$0	$0	!!	S1S1,• 02  I
:aua,11::ca&l.a,:   lamru: r,:m.a£11md·	

Total Non Operating  Revenues/(ExpendlturesJ	[$5991	1ss96              1 $620!	f S402	'1618 !	,,   I  1   2ss    1	1 7146 	$0	$0	$0	$0	J Si 8 61 ]1
Net Non Operating Income/ (Loss)	IS19,t80 )	$12 56	$S1676	$22a 9s	ss,d:27	$72,999         s:u ,ss2	[$34,5841	$0	$0	so	so	SU 9c'i4t I

Page 16

Viera East
Community Development District

ProShop

Statement of Revenues & Expenditures

	OCIDber	November	December	anu	Februar	March	A rll		one			Se tember	Total	

Revenues

Merchandise Sales	

$9,560	

$9,648	

$12,429	

$9,043	

$11,368	

$12,811	

$17,677	

$14,151		

$0	

$0	

$0	$0	

$96,687	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151		$0	$0	$0	$0	$96,687 1	

Expenditures														

Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164		$0	$0	$0	$0	$64,984	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164		$0	$0	$0	$0	$64,984 1	
														
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$10,939	$3,987		$0	$0	$0	$0	$31,704 1	

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- 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Less: May 1, 2019 Principal	($1,910,000)	
Current Bonds Outst anding	$6 ,4 25 000	

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%to5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Req uirement:	$279,239	
Reserve Fund Balance:	$280,266	
Bonds outstanding- 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less : May 1, 2019 Principal	($395,000)	
Current Bonds Outst anding	$3 305000	

Viera East
Community Development District
Special Assessment Receipts - FY2019

Date		I	Net	.I	Gen Fund	I	Debt Svc 2006	I	Rec Fund	.I	Total	
.................................L..............................i...................................L..................-..................1...•.....u    ........................ .  ............................
11/10/18	i $	62,799 i $	13,313 l $	39,917 i $	9,569 i $	62,799
•••••••••••••••      ••.......,..•••••("••H•u  •ao••  ..  ••••••.. ••.. •--•t•.. ••••••••••••.. •••ao••••   • ••  • •• • •• "t"• ••  ••••••     ..  •••••.. ••.. •H--  OUUn       on  Hl•   • ••••••    • •••••••-     ••••••n    ••••••  ..  •••1'•••••.. •••••--•H•nou .. nouoo
11/26/18	i $	1,045,266 i $	221,588 i $	664,407 i $	159,272 i $	1,045,266
1211118	1 s	1,743,148,	s	369,533 r s	1,108,004  i  s	265,611 1 s	1,743,148
OOHOOHH ..   ..   .  ..    .  ..    ..   HUOHHn'(-- ..  •••••..  •.....   . noo•o .:  .....................nuno•.. •f,••.. •••....•..n• .. •.. •..  •••Hn ■■-■■n  .....     •     oOH   OH    H   ..    ••••••..  •..  ••n,- )  •  oou    u   ooo   • n    u   •n    n   n   H  oH   •••••	
12/19/18	l $	420,729 i $	89,191 i $	267,430 :  $	64,108 i $	420,729
1/10/19	i $	114,014 i $	24,170 l $	72,471 ! $	17,373 i $	114,014
•••••••••••.. ••••••••••..........c,,............- ....................................................t,••.. ••••••••••••.. .. .. .. ... .. ... .. .. ...  ,................ ....................,................................
1/28/19	l $	3,084 i $	654 l $	1,961 l $	470 i $	3,084
.........2111/19........1 s........... 67,509..L.S ................14,313Ls.....................42,910.Ls..................10,2s6Ls.........6.1.,.509.
....211112019.111...i.$............... (2191.!..S...................(461i s........................J139l i•.$ .... .................      (33   U s 	(219)
3/6/19	i $	25,210 i $	5,344 i $	16,024 i $	3,841 i $	25,210
4/3/19	1 $	141,554 i $	30,008 f $	89,9n i $	21,569 i $	141,554
.......4/3/19.(21.......Ls....................(91.LS .........................121j.s.............................(61LS...................... (111.s 	191
..........4../..2..6../..1..9..........."i"'.$....................4..0..0....i...$...........................8.5....f.;-••$--·--····--··· "'·'""'' "·····2·--5··4···i•'"•$····· ..··--··..··--···--···--6·1···->i ·.$......................4..0...0...
5/6/19	i $	127,261 i $	26,978 i $	80,892 i $	19,391 i $	127,261
!	i	!
:::::::::::::::::::::+ ::::::::: ==- !=:::::: :::::::::::::!:::::::::::::: :::::::::::::1::::::::::::::::::]:i:::::::::::::::::::	
i
!		i
i		i		i
i		i	$	
	$	3,750,747		$	795,129		$	2,384,101		$	571,516		$	3 750,747	

Net
Assessed	
Percentage	Assessments
Collected		Assessments
Transferred		Balance to
Transfer	Assessments
Outstanding	
			;		l			
Debt Service Fund   $	2,423,17. 0	63.56% J.._._	2,384,101  i S	(  i.?.g,  984) l $    _ 	I±E! _
21.20%   $	..........795,129.l.$ ············· (795,129) l..S....	-
15.24%   $	571,516 i $	(530,496)! $	41,029
i	I	$	39,069	
General Fund	$	808,157
Re · ; ti ··F if···s	sso:s82		$	13,028
$	9,366	
$	3,812 209	100.00%	$	3,750,747		$	(3,538,610)		$	212,137	$	61,462	

Represents postage for mailing 2018 first taxnotices.
Represents postage for malling 2018 second tax notices.

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

Actuals	Actuals	Year to Date	Year to Date	
5/31/18	 	5/31/19	 	Variance	5  31  18	5  31  19	Variance		

Revenues:		
Greens Fees	$89,084	$	98,053	$	8,968	$972,022	$ 1,014,609	$	42,587	
Gift Cards - Sales	$798	$	919	$	121	$9,356	$	9,561	$	205	
Gift Cards - Usage	($1,113)	$	(543)	$	570	($14,637)	$	(12,045)	$	2,593	
Season Advance/Trail Fees	$13,255	$	14,908	$	1,653	$131,942	$	146,841	$	14,899	
Associate Memberships	$5,648	$	1,817	$	(3,831)	$31,323	$	29,783	$	(1,540)	
Driving Range	$5,279	$	5,482	$	203	$57,019	$	50,724	$	(6,294)	
Golf Lessons	$175	$	175	$	$1,400	$	1,400	$	
Merchandise Sales	$11,045	$	14,151	$	3,105	$87,818	$	96,687	$	8,869	
Restaurant	$1,194	$	1,414	$	220	$17,249	$	18,534	$	1,285	
Special Assessments - Operations	$1,877	$	1,877	$	$15,018	$	15,018	$	
Miscellaneous Income	$590	$	1,598	$	1,007	$121 89   0	$	20?63	$	7873	
Total Revenues	$	127,833 	$	139,850	$	12,017	$ 1,321,400	     $ 1,391,876	$	70,476	
Expenditures:
Golf Course Expenditures	
$	12,092	$	12,643	
$	(551)	
$	100,208	
$	97,753	
$	2,455	
Restaurant	$	844	$	1,095	$	(251)	$	6,999	$	8,261	$	(1,263)	
Golf Operations	$	27,959	$	29,995	$	(2,036)	$	226,248	$	236,464	$	(10,216)	
Merchandise Sales	$	11,165	$	10,164	$	1,002	$	63,425	$	64,984	$	(1,559)	
Golf Course Maintenance	$	82,858	$	98,071	$	(15,214)	$	650,057	$	706,780	$	(56,723)	
Administrative	$	12,970	$	11,523	$	1,447	$	95,266	$	93,372	$	1,894	
Reserves	$	3i715	$	3,798	$	(82}	$	251  361	$	26,861	$	(1,500)	
Total Expenditures	$	151,603 	$	167,288	     $	(15,685 )	$ 1,167,563	     $ 1,234,475	$	(66,912}	

Operating lncome/(Loss)	$	(23i770 )	$	(275  438	)	$	(3,668)	$	153,837	$	157,402	$	3,565

Viera East Cash Flow  Analysis   FY 2019

l,  h	Ela:w: :		 		
	October	November   December	March	Ma	June	Totals	
      !itl diDII EIID!II 	 	
cany Forward	I	ss,290 1 i   66,76BI	B0,949 I	ss ,01a Ii	1O8,71 4 Ii	166,759 I!	240,382 Ii  21oi1s I Ii	242,n s Ii	2341100 I	200,580 Ii 179,176 I 	
Bmo.lln.
Golf Course	189 885
Course Operations	189 067
Restaurant	a1s
Total All Cash	430267

bR!IIHl	 	1836529
Golf Course
Course Operations	1824 519
Restaurant 		1	010
cash Less Expenses I S   @.718 Is 80,949 I $  8 5,918 ( S  108,714 I $	166,759 I s	240,382! S	27U15 Is 242.776 I I s	234.109 ( $	2001580 I s	179.176 I$ 121,4sa l
Projected Revenues FY 2019	$   1,872,719
Projected Expenses FY 2019	 1 836529
Projected Surplus(Deflt:lt) FY 2018	 	36190	

The rounds report will be provided under separate cover