Viera East
Community Development District

Unaudited Financial Reporting
July 31, 2019

TABLE OF CONTENTS

1 	Balance Sheet 

2-4 	General Fund Income Statement 

 	Capital Reserve Income Statement

 	Capital Reserve Check Register 

 	Debt Service Income Statement 

8-11 	Golf Course Income Statement 

12-13 	Month by Month- General Fund 

14-16 	Month by Month- Golf Course 

 	Month by Month- Proshop 

 	Long Term Debt Report 

 	FY2019 Tax Receipt Schedule 

	Viera East
Community Development District
Combined Balance Sheet		
	July 31, 2019		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$616,516	$6,702	----	$277,280	$900,498	
Accounts Receivable	----	----	----	($279)	($279)	
Rent Receivable	----	----	----	$962	$962	
Due From Golf Course	$6,044	----	----	----	$6,044	
Due From General Fund	----	----	----	$39,796	$39,796	
Due From Capital Reserve	----	----	----	----	$0	
Due from Debt Service	$12,378	----	----	$44,743	$57,121	
Due from Other	----	----	----	$2,678	$2,678	
Inventory - Pro Shop	----	----	----	$100,804	$100,804	
Investments:				
State Board	----	$241,923	----	----	$241,923	
Benefit Assessment- Series 2012	----	----	----	$3,470	$3,470	
Reserve - Series 2012	----	----	----	$280,406	$280,406	
Bond Service 2006	----	----	$516,325	----	$516,325	
Bond Service 2012		$0	$0	
Improvements (Net of Depreciation)	----	----	----	$1,253,559	$1,253,559	
Prepaid Expenses- Debt		$65,833	$65,833	
Prepaid Expenses- Operations	$3,882	----	----	$46,446	$50,328	
Total Assets	$638,819	$248,625	$516,325	$2,115,697	$3,519,467	
Liabilities				
Accounts Payable	$148,744	----	----	$21,012	$169,756	
Accrued Expenses	$13,197	----	----	$1,417	$14,614	
Deferred Revenue- Season Advance	----	----	----	$57,598	$57,598	
Deferred Revenue- Special Assessments O&M	----	----	----	$3,755	$3,755	
Deferred Revenue- Special Assessments Debt	----	----	----	$115,122	$115,122	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$12,378	$6,044	$18,422	
Accrued Interest Payable	----	----	----	$42,911	$42,911	
Accrued Principal Payable	----	----	----	----	$0	
Sales Tax Payable	----	----	----	$8,079	$8,079	
Event Deposits	----	----	----	($11,502)	($11,502)	
Due to Golf Course	$39,796	----	$44,743	----	$84,539	
Due to Debt Service	----	----	----	----	$0	
Accrued Payroll Payable	$6,685	----	----	$15,334	$22,019	
Bonds Payable - Series 2012	----	----	----	$3,700,000	$3,700,000	
Bond Discount	----	----	----	($18,220)	($18,220)	
Deferred Loss	----	----	----	($187,085)	($187,085)	
Fund Equity				
Net Assets	----	----	----	($1,640,767)	($1,640,767)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$3,882	----	----	----	$3,882	
Unassigned	$250,516	----	----	----	$250,516	
Assigned- Capital Reserve Fund	----	$248,625	----	----	$248,625	
Restricted for Debt Service	----	----	$459,205	----	$459,205	
Total Liabilities, Fund Equity, Other	$638,819	$248,625	$516,325	$2,115,697	$3,519,467	

Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending July 31, 2019

	Adopted
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$46,900	$46,900	$0	
Interest Income	$100	$83	$10	($74)	
Total Revenues	$864,536	$855,139	$855,067	($73)	

Administrative Expenditures					
Supervisors Fees	$30,195	$25,163	$23,939	$1,224	
Engineering Fees	$5,000	$4,167	$11,435	($7,268)	
Attorney's Fees	$5,000	$4,167	$650	$3,517	
Dissemination	$1,000	$833	$833	$0	
Trustee Fees	$5,600	$4,667	$5,048	($381)	
Annual Audit	$6,500	$5,417	$5,417	($0)	
Collection Agent	$2,500	$2,083	$2,083	($0)	
Management Fees	$100,440	$83,700	$83,700	$0	
Postage	$1,500	$1,250	$580	$670	
Printing & Binding	$2,500	$2,083	$949	$1,134	
Insurance- Liability	$7,293	$6,078	$5,233	$844	
Legal Advertising	$2,500	$2,083	$196	$1,887	
Other Current Charges	$1,500	$1,250	$849	$401	
Office Supplies	$3,000	$2,500	$194	$2,306	
Dues & Licenses	$175	$146	$145	$1	
Information Technology	$3,400	$2,833	$2,833	$0	
Total Administrative	$178,103	$148,420	$144,085	$4,335	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending July 31, 2019

	Adopted
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$113,885	$115,163	($1,278)	
Administrative Fee	$1,463	$1,219	$1,285	($66)	
FICA Expense	$10,455	$8,713	$8,670	$42	
Employee Insurance	$8,893	$7,411	$6,839	$571	
Workers Compensation	$2,679	$2,233	$3,755	($1,522)	
Unemployment	$853	$711	$954	($243)	
Other Contractual	$5,000	$4,167	$5,784	($1,618)	
Training	$500	$417	$0	$417	
Uniforms	$500	$417	$0	$417	
Total Operating	$167,005	$139,171	$142,451	($3,281)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$11,667	$2,936	$8,731	
Lake Bank Restoration	$60,000	$50,000	$0	$50,000	
Environmental Services	$20,000	$16,667	$12,565	$4,102	
Water Management System	$99,000	$82,500	$79,815	$2,685	
Control Burns	$15,000	$12,500	$0	$12,500	
Contingencies	$9,000	$7,500	$894	$6,606	
Fire Line Maintenance	$5,000	$4,167	$1,502	$2,664	
Basin Repair	$4,000	$3,333	$455	$2,878	
Total Maintenance	$226,000	$188,333	$98,166	$90,167	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending July 31, 2019

	Adopted
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$123,229	$109,371	$13,858	
Administrative Fees	$3,454	$2,878	$2,847	$32	
FICA	$11,312	$9,427	$7,410	$2,017	
Health Insurance	$30,559	$25,466	$10,601	$14,865	
Workers Compensation	$2,898	$2,415	$2,790	($375)	
Unemployment	$2,120	$1,767	$1,834	($68)	
Telephone	$4,500	$3,750	$4,067	($317)	
Utilities	$7,700	$6,417	$4,071	$2,345	
Property Appraiser	$1,990	$1,658	$1,986	($328)	
Insurance	$1,447	$1,206	$1,348	($143)	
Repairs	$12,000	$10,000	$20,568	($10,568)	
Fuel	$7,500	$6,250	$13,576	($7,326)	
Park Maintenance	$3,000	$2,500	$2,133	$367	
Sidewalk Maintenance	$5,000	$4,167	$198	$3,969	
Chemicals	$5,000	$4,167	$1,802	$2,365	
Contingencies	$5,000	$4,167	$5,471	($1,305)	
Refuse	$8,000	$6,667	$4,800	$1,867	
Office Supplies	$750	$625	$919	($294)	
Uniforms	$3,000	$2,500	$2,212	$288	
Fire Alarm System	$4,000	$3,333	$3,045	$288	
Rain Bird Pump System	$18,500	$15,417	$23,444	($8,027)	
Maintenance Reserve - Transfer Out	$7,823	$6,519	$6,519	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$244,523	$325,496	($80,973)	
					
Total Expenditures	$864,536	$720,447	$710,198	$10,248	
					
Excess Revenue/(Expenditures)	$0		$144,868		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$430,398		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending July 31, 2019

Variance

Actual
7/31/19

Prorated Budget
7/31/19

Adopted
Budget

Revenues

Interest Income	$250	$208	$5,344	$5,135	
Reserve Funding - Transfer In (General)	$7,823	$6,519	$6,519	$0	
Reserve Funding - Transfer In (Golf)	$20,468	$17,057	$32,171	$15,114	
Reserve Funding - Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$23,784	$138,517	$114,733	

Expenditures					
Capital Outlay	$100,000	$43,869	$43,869	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$43,869	$43,869	$0	

Excess Revenues/(Expenditures)	($96,459)	$94,649	
			
Beginning Fund Balance	$283,792	$153,977	
			
Ending Fund Balance	$187,332	$248,625	

Page 5

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending July 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 of Brevard Inc	Landscaping	$	3,949.75	
4/18/19	Aqua Turf International	Irrigation GC & Entry	$	5,000.00	
4/30/19	Golf Specialties, INC	Golf Supplies	$	2,222.88	
5/2/19	Regions	Wire Fee	$	36.00	
5/8/19	St. Johns Turf Care	Turf brush with controller	$	5,549.99	
5/16/19	Golf Specialties, INC	Golf Supplies	$	2,853.39	
5/30/19	Regions	Wire Fee	$	45.00	
6/7/19	Regions	Wire Fee	$	15.00	
6/7/19	BArnett Fronczak Barlow	Architect Services	$	20,670.82	
7/8/19	Pike Creek Turf Inc	Landscaping #18	$	1,050.84	
7/19/19	Regions	Wire Fee	$	15.00	
Total	   $	43,868.67 	

Page 6

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

	Adopted
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,423,170	$2,423,170	$0	
Interest Income	$100	$83	$2,984	$2,900	
Total Revenues	$2,423,270	$2,423,253	$2,426,154	$2,900	

Expenditures					
Series 2006 Interest-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	$46,873	$46,745	$128	
Total Expenditures	$2,436,135	$2,436,135	$2,436,007	$128	

($12,865)

($9,854)

Excess Revenues/(Expenditures)

$466,966	$469,058

Beginning Fund Balance

$454,101	$459,205

Ending Fund Balance

Page 7

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending July 31, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$879	
$620	
($258)	
$8,678	
$8,504	
($174)	
Pest Control	$1,800	$95	$115	$20	$940	$1,581	$641	
Equipment Lease	$1,100	$94	$71	($23)	$844	$966	$123	
Total Restaurant Expenditures	$12,580	$1,068	$806	($261)	$10,461	$11,052	$590	

Golf Operation Expenditures								
Salaries	$233,200	$16,173	$19,433	$3,260	$175,730	$194,326	$18,596	
Administrative Fee	$16,543	$1,583	$1,379	($205)	$14,887	$13,785	($1,102)	
FICA Expense	$18,280	$1,237	$1,523	$286	$13,955	$15,233	$1,278	
Health Insurance	$506	$67	$42	($25)	$566	$422	($145)	
Workers Compensation	$4,684	$442	$390	($52)	$4,780	$3,903	($877)	
Unemployment	$10,726	$740	$894	$154	$7,710	$8,938	$1,228	
Golf Printing	$500	$0	$42	$42	$0	$417	$417	
Utilities	$20,500	$1,716	$1,708	($7)	$18,555	$17,083	($1,472)	
Repairs	$250	$0	$21	$21	$525	$208	($317)	
Pest Control	$1,800	$95	$150	$55	$1,003	$1,500	$497	
Supplies	$3,000	$791	$250	($541)	$12,148	$2,500	($9,648)	
Uniforms	$1,500	$0	$125	$125	$481	$1,250	$769	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$26	$1,667	$1,641	
Fuel	$500	$0	$42	$42	$0	$417	$417	
Cart Lease	$46,500	$3,564	$3,875	$311	$38,016	$38,750	$734	
Cart Maintenance	$4,000	$260	$333	$73	$3,134	$3,333	$199	
Driving Range	$10,000	$2,809	$833	($1,975)	$3,706	$8,333	$4,628	
Total Golf Operation Expenditures	$374,489	$29,477	$31,206	$1,729	$295,222	$312,065	$16,843	

Merchandise Sales								
Cost of Goods Sold	$77,000	$7,038	$6,417	($622)	$72,989	$64,167	($8,822)	
Total Merchandise Sales	$77,000	$7,038	$6,417	($622)	$72,989	$64,167	($8,822)	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending July 31, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,250	
$1,250	
Arbitrage	$600	$50	$50	$0	$500	$500	$0	
Dissemination	$1,000	$83	$83	$0	$833	$833	$0	
Trustee Fees	$3,750	$361	$313	($48)	$3,367	$3,125	($242)	
Annual Audit	$1,500	$125	$125	$0	$1,250	$1,250	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$46,900	$46,900	$0	
Insurance	$75,000	$5,390	$6,250	$860	$54,040	$62,500	$8,460	
Property Taxes	$7,500	$1,185	$625	($560)	$10,683	$6,250	($4,433)	
Total Administrative Expenditures	$147,130	$11,884	$12,261	$377	$117,573	$122,608	$5,035	

Renewal & Replacement	
$20,468	
$2,513	
$1,706	
($807)	
$32,171	
$17,057	
($15,114)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$2,513	$1,706	($807)	$32,171	$17,057	($15,114)	
								
Total Revenues	$1,814,917	$102,834	$106,218	($3,384)	$1,620,357	$1,608,701	$11,656	
								
Total Expenditures	$1,807,635	$145,910	$150,402	$4,493	$1,516,480	$1,506,903	-$9,577	
								
Operating Income (Loss)	$7,283	($43,075)	($44,184)	$1,109	$103,877	$101,798	$2,079	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$61,715	$46,530	$15,185	$460,573	$465,296	($4,723)	
Interest Income	$1,000	$70	$83	($13)	$860	$833	$26	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($143,031)	($143,031)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($329,167)	($329,167)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,283)	$14,565	($607)	$15,172	($10,765)	($6,069)	($4,696)	
								
Change in Net Assets	$0	($28,510)	($44,791)	$16,281	$93,112	$95,729	($2,617)	
								
Beginning Net Assets	$0	----	----	----	($1,733,879)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,640,767)	----	----	

Page 11

Viera East General Fund Month to Month

	October	November	December	January	February	March	April	May	June	July	August		September	Total	
Revenues															
Maintenance Assessments	$0	$234,901	$458,724	$24,824	$14,266	$5,344	$30,006	$27,063	$6,716	$6,312		$0	$0	$808,157	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0	$0	$46,900	
Interest Income	$0	$0	$0	$10	$0	$0	$0	$0	$0	$0		$0	$0	$10	
Total Revenues	$4,690	$239,591	$463,414	$29,523	$18,956	$10,034	$34,696	$31,753	$11,406	$11,002		$0	$0	$855,067	

Administrative Expenditures															
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$2,534	$2,534	$1,837	$3,801	$2,315	$2,547		$0	$0	$23,939	
Engineering Fees	$0	$0	$0	$588	$0	$0	$0	$0	$10,848	$0		$0	$0	$11,435	
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	$0	$650	$0		$0	$0	$650	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0	$0	$833	
Trustee Fees	$467	$467	$467	$467	$467	$543	$543	$543	$543	$543		$0	$0	$5,048	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$542	$542	$542		$0	$0	$5,417	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208		$0	$0	$2,083	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0	$0	$83,700	
Postage	$104	$119	$43	$24	$34	$43	$31	$78	$42	$62		$0	$0	$580	
Printing & Binding	$65	$36	$73	$54	$94	$41	$47	$48	$153	$338		$0	$0	$949	
Insurance- Liability	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523		$0	$0	$5,233	
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	$38	$43		$0	$0	$849	
Office Supplies	$20	$20	$0	$46	$20	$0	$20	$25	$20	$22		$0	$0	$194	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15		$0	$0	$145	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283		$0	$0	$2,833	
Total Administrative	$13,060	$13,553	$12,762	$12,597	$13,204	$13,232	$12,543	$14,921	$24,632	$13,580		$0	$0	$144,085	

Operating Expenditures															
Salaries	$11,601	$10,600	$12,851	$11,720	$10,603	$11,730	$11,348	$11,610	$11,669	$11,432		$0	$0	$115,163	
Administration Fee	$125	$117	$142	$129	$117	$129	$125	$129	$137	$134		$0	$0	$1,285	
FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$916	$855		$0	$0	$8,670	
Health Insurance	$701	$886	$592	$624	$796	$648	$648	$648	$648	$648		$0	$0	$6,839	
Workers Compensation	$289	$290	$351	$320	$290	$321	$449	$563	$570	$312		$0	$0	$3,755	
Unemployment	$0	$0	$0	$699	$26	$141	($54)	$142	$0	$0		$0	$0	$954	
Other Contractual	$577	$941	$262	$631	$606	$596	$924	$471	$507	$272		$0	$0	$5,784	
Training	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Total Operating	$14,164	$13,636	$15,161	$15,000	$13,231	$14,442	$14,665	$14,054	$14,447	$13,652		$0	$0	$142,451	

Page 12

Viera East General Fund Month to Month

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

Maintenance Expenditures															
Canal Maintenance	$0	$0	$0	$2,936	$0	$0	$0	$0	$0	$0		$0	$0	$2,936	
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Environmental Services	$1,120	$6,686	$3,640	$0	$400	$0	$144	$0	$0	$575		$0	$0	$12,565	
Water Management System	$7,565	$7,565	$8,875	$7,765	$7,565	$8,211	$7,565	$7,765	$8,675	$8,265		$0	$0	$79,815	
Control Burns	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Contingencies	$223	$223	$223	$224	$0	$0	$0	$0	$0	$0		$0	$0	$894	
Fire Line Maintenance	$952	$0	$0	$0	$225	$0	$0	$325	$0	$0		$0	$0	$1,502	
Basin Repair	$0	$0	$0	$455	$0	$0	$0	$0	$0	$0		$0	$0	$455	
Total Maintenance	$9,860	$14,474	$12,738	$11,380	$8,190	$8,211	$7,709	$8,090	$8,675	$8,840		$0	$0	$98,166	

Grounds Maintenance Expenditures															
Salaries	$10,763	$9,993	$12,103	$11,359	$10,155	$11,174	$10,878	$11,134	$11,125	$10,687		$0	$0	$109,371	
Administrative Fees	$271	$259	$315	$287	$260	$287	$278	$287	$305	$296		$0	$0	$2,847	
FICA	$772	$738	$862	$850	$754	$829	$451	$834	$527	$793		$0	$0	$7,410	
Health Insurance	$827	$638	$915	$1,328	$1,486	$426	$1,230	$1,223	$1,264	$1,264		$0	$0	$10,601	
Workers Compensation	$293	$273	$331	$226	$277	$305	$186	$304	$303	$292		$0	$0	$2,790	
Unemployment	$20	$19	$23	$754	$494	$333	$14	$92	$64	$21		$0	$0	$1,834	
Telephone	$425	$377	$318	$414	$414	$449	$415	$415	$418	$422		$0	$0	$4,067	
Utilities	$406	$379	$373	$326	$352	$383	$383	$480	$598	$390		$0	$0	$4,071	
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	$135	$135		$0	$0	$1,348	
Repairs	$3,185	$2,510	$932	$1,931	$6,286	$1,312	$2,245	$1,307	$590	$270		$0	$0	$20,568	
Fuel	$1,347	$918	$1,688	$1,116	$1,038	$630	$2,003	$2,101	$663	$2,071		$0	$0	$13,576	
Park Maintenance	$142	$693	$300	$31	$18	$306	$163	$163	$155	$163		$0	$0	$2,133	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0	$198		$0	$0	$198	
Chemicals	$244	$0	$0	$0	$300	$223	$0	$253	$0	$782		$0	$0	$1,802	
Contingencies	$0	$5,346	$37	$0	$0	$0	$0	$0	$88	$0		$0	$0	$5,471	
Refuse	$720	$480	$480	$960	$480	$480	$240	$240	$480	$240		$0	$0	$4,800	
Office Supplies	$0	$0	$0	$0	$0	$158	$48	$0	$675	$38		$0	$0	$919	
Uniforms	$250	$260	$0	$450	$200	$200	$250	$200	$150	$250		$0	$0	$2,212	
Fire Alarm System	$129	$129	$137	$0	$139	$139	$1,273	$171	$759	$171		$0	$0	$3,045	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$2,298	$2,298	$2,299	$2,298	$2,298	$2,299		$0	$0	$23,444	
Maintenance Reserve- Transfer Out	$652	$652	$652	$652	$652	$652	$652	$652	$652	$652		$0	$0	$6,519	
Maintenance Reserve- Transfer Out (PY Excess)	$94,484	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$94,484	
Total Grounds Maintenance	$117,363	$26,097	$21,587	$25,875	$25,738	$20,719	$23,143	$22,289	$21,250	$21,432		$0	$0	$325,496	
															
Total Expenditures	$154,448	$67,760	$62,248	$64,852	$60,363	$56,604	$58,060	$59,354	$69,005	$57,504		$0	$0	$710,198	
															
Excess Revenue/(Expenditures)	($149,758)	$171,831	$401,166	($35,329)	($41,407)	($46,570)	($23,363)	($27,601)	($57,599)	($46,502)		$0	$0	$144,868	

Page 13

Viera East Golf Course Month to Month

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

Number of Rounds
Paid Rounds	

3,054	

3,150	

2,918	

3,422	

3,809	

4,589	

4,564	

3,635	

3,177	

2,556	

0	

0	

34,874	
Member Rounds	597	640	645	761	676	793	741	598	498	490	0	0	6,439	
Comp Rounds	323	376	430	412	306	374	407	301	233	223	0	0	3,385	
EZ Links	325	401	358	332	251	384	256	312	203	205	0	0	3,027	
Revenue per Round
Paid Rounds	
$31	
$36	
$37	
$39	
$40	
$38	
$31	
$27	
$28	
$27	
$0	
$0	
$335	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$139,476	
$98,053	
$89,869	
$70,159	
$0	
$0	
$1,174,638	
Gift Cards - Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$760	$593	$0	$0	$10,914	
Gift Cards - Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	($1,549)	($543)	($1,217)	($837)	$0	$0	($14,099)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$17,052	$14,908	$17,857	$14,236	$0	$0	$178,934	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$1,817	$1,659	$1,185	$0	$0	$32,627	
Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$5,482	$4,626	$4,344	$0	$0	$59,694	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$0	$0	$1,750	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$0	$0	$113,326	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$818	$1,414	$1,456	$1,091	$0	$0	$21,081	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$18,773	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$3,052	$1,598	$1,070	$887	$0	$0	$22,720	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646	$102,834	$0	$0	$1,620,357	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$970	

$408	

$772	

$1,442	

$1,313	

$1,441	

$0	

$0	

$9,981	
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$729	$511	$393	$0	$0	$4,481	
Postage	$152	$257	$0	$313	$21	$324	$47	$345	$0	$107	$0	$0	$1,564	
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691	
Utilities	$368	$397	$281	$681	$477	$791	$387	$486	$146	$700	$0	$0	$4,715	
Repairs & Maintenance	$373	$375	$0	$1,043	$519	$723	$968	$818	$3,437	$648	$0	$0	$8,904	
Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507	$3,901	$2,622	$2,464	$1,523	$0	$0	$32,331	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$4,203	$2,420	$0	$0	$33,160	
Office Supplies	$1,074	$752	$612	$857	$84	$212	$521	$245	$0	$153	$0	$0	$4,509	
Operating Supplies	$427	$811	$406	$717	$235	$144	$433	$251	$592	$148	$0	$0	$4,163	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$4,317	$380	$315	$350	$536	$867	$0	$0	$8,027	
Drug Testing - All Departments	$0	$0	$92	$0	$47	$0	$47	$142	$0	$0	$0	$0	$328	
Training, Education & Employee Relations	$0	$468	$815	$112	$20	$167	$0	$783	$719	$0	$0	$0	$3,084	
Contractual Security	$169	$112	$112	$112	$112	$112	$112	$74	$112	$266	$0	$0	$1,295	
IT Services	$340	$0	$0	$2,500	$0	$0	$95	$287	$285	$145	$0	$0	$3,652	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$15,013	$14,011	$10,205	$11,711	$12,643	$14,319	$8,813	$0	$0	$120,884	

Restaurant Expenditures:														
Utilities	$863	$814	$645	$1,130	$888	$1,011	$509	$1,000	$940	$879	$0	$0	$8,678	
Pest Control	$91	$91	$91	$91	$95	$95	$95	$95	$99	$95	$0	$0	$940	
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	$0	$94	$94	$0	$0	$844	
Total Restaurant Expenditures	$1,048	$999	$831	$1,315	$1,075	$1,200	$698	$1,095	$1,133	$1,068	$0	$0	$10,461	

Page 14

Viera East Golf Course Month to Month

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

Golf Operations:
Salaries	

$17,491	

$16,181	

$18,525	

$18,670	

$14,506	

$19,605	

$19,356	

$18,226	

$16,997	

$16,173	

$0	

$0	

$175,730	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$1,507	$1,557	$1,650	$1,583	$0	$0	$14,887	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$1,481	$1,387	$1,318	$1,237	$0	$0	$13,955	
Health Insurance	$38	$38	$38	$38	$38	$54	$36	$203	$15	$67	$0	$0	$566	
Workers Compensation	$478	$442	$696	$510	$396	$536	$529	$286	$465	$442	$0	$0	$4,780	
Unemployment	$559	$512	$500	$1,188	$841	$913	$825	$848	$783	$740	$0	$0	$7,710	
Golf Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$1,662	$2,165	$1,658	$1,716	$0	$0	$18,555	
Repairs	$0	$525	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$525	
Pest Control	$158	$91	$91	$91	$95	$95	$95	$95	$95	$95	$0	$0	$1,003	
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$702	$791	$0	$0	$12,148	
Uniforms	$173	$0	$58	$0	$72	$0	$178	$0	$0	$0	$0	$0	$481	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$26	$0	$0	$0	$0	$0	$26	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$3,786	$3,965	$3,920	$3,559	$3,750	$3,972	$4,023	$3,632	$3,846	$3,564	$0	$0	$38,016	
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0	$474	$871	$260	$0	$0	$3,134	
Driving Range	$0	$0	$0	$365	($1,080)	$0	$732	$0	$880	$2,809	$0	$0	$3,706	
Total Golf Operation Expenditures	$29,196	$26,747	$30,923	$31,623	$24,167	$31,406	$32,408	$29,995	$29,280	$29,477	$0	$0	$295,222	

Merchandise Sales:														
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$0	$0	$72,989	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$0	$0	$72,989	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$32,822	

$35,951	

$33,602	

$37,175	

$35,101	

$34,534	

$0	

$0	

$355,144	
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$870	$898	$877	$926	$0	$0	$9,039	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$2,762	$2,788	$2,547	$0	$0	$25,503	
Employee Insurance	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275	$4,085	$3,218	$2,819	$3,647	$0	$0	$41,616	
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$915	$1,012	$956	$940	$0	$0	$9,486	
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$488	$370	$216	$261	$0	$0	$6,523	
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	$500	$500	$0	$0	$5,000	
Fire Alarm System	$129	$86	$97	$86	$86	$86	$86	$86	$72	$0	$0	$0	$814	
Telephone/Internet	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities/Water	$1,946	$1,516	$1,960	$2,550	$2,086	$2,840	$580	$3,929	$3,309	$2,187	$0	$0	$22,901	
Repairs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$1,655	$3,524	$0	$0	$37,999	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$5,025	$1,347	$4,204	$0	$0	$29,684	
Pest Control	$67	$74	$74	$74	$77	$77	$77	$77	$77	$77	$0	$0	$750	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$2,471	$2,396	$3,501	$0	$0	$26,525	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$397	$2,174	$1,135	$3,971	$857	$383	$0	$0	$18,683	
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$1,657	$0	$0	$27	$0	$0	$4,401	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700	$14,520	$13,218	$12,521	$13,005	$0	$0	$104,783	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0	$471	$314	$0	$0	$11,835	
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$138	$138	$138	$0	$0	$1,294	
Contingency	$1,800	$0	$562	$1,510	$0	$0	$650	$0	$0	$0	$0	$0	$4,522	
First Aid	$169	$0	$0	$42	$0	$0	$225	$22	$110	$0	$0	$0	$569	
Office Supplies	$807	$0	$0	$47	$0	$0	$0	$0	$0	$0	$0	$0	$854	
Operating Supplies	$1,304	$490	$676	$1,116	$183	$0	$241	$527	$376	$465	$0	$0	$5,378	
Training	$0	$0	$523	$0	$486	$0	$241	$0	$236	($492)	$0	$0	$994	
Janitorial Supplies	$0	$0	$0	$0	$0	$84	$0	$0	$0	$0	$0	$0	$84	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Uniforms	$735	$588	$588	$733	$595	$595	$761	$815	$625	$784	$0	$0	$6,818	
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	$13,225	$13,646	$0	$0	$135,567	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Golf Course Maintenance	$90,347	$85,139	$84,803	$88,437	$82,347	$85,550	$92,086	$92,682	$80,673	$85,117	$0	$0	$867,180	

Page 15

Viera East Golf Course Month to Month

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

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
Arbitrage	$50	$50	$50	$50	$50	$50	$50	$50	$50	$50	$0	$0	$500	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$361	$361	$361	$0	$0	$3,367	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$0	$0	$1,250	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0	$0	$46,900	
Insurance	$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$5,390	$5,390	$5,462	$5,390	$0	$0	$54,040	
Property Taxes	$601	$601	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$0	$0	$10,683	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$11,836	$11,955	$11,884	$11,884	$11,956	$11,884	$0	$0	$117,573	

Reserves:														
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$3,798	$2,797	$2,513	$0	$0	$32,171	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$3,798	$2,797	$2,513	$0	$0	$32,171	
														
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646	$102,834	$0	$0	$1,620,357	
														
Total Expenditures	$152,921	$143,341	$152,413	$159,855	$144,497	$154,081	$160,079	$162,259	$141,124	$145,910	$0	$0	$1,516,480	
														
Operating Income (Loss)	($18,581)	$12,852	$6,297	$22,797	$58,045	$73,624	$29,806	($22,409)	($15,478)	($43,075)	$0	$0	$103,877	

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

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$39,894	

$39,894	

$39,894	

$61,715	

$0	

$0	

$460,573	
Interest Income	$91	$94	$70	$289	$72	$65	$72	$29	$8	$70	$0	$0	$860	
Transfer In	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	$0	$0	($143,031)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	$0	$0	($329,167)	
Total Non Operating  Revenues/(Expenditures)	($599)	($596)	($620)	($402)	($618)	($625)	($7,255)	($7,297)	($7,318)	$14,565	$0	$0	($10,765)	
														
Net Non Operating Income / (Loss)	($19,180)	$12,256	$5,676	$22,395	$57,427	$72,999	$22,552	($29,706)	($22,796)	($28,510)	$0	$0	$93,112	

Page 16

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

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

Revenues

Merchandise Sales	

$9,560	

$9,648	

$12,429	

$9,043	

$11,368	

$12,811	

$17,677	

$14,151	

$7,513	

$9,125	

$0	

$0	

$113,326	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$0	$0	$113,326	

Expenditures														
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$0	$0	$72,989	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$0	$0	$72,989	
														
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$10,939	$3,987	$6,547	$2,087	$0	$0	$40,337	

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 Outstanding	$6,425,000	

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

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,406	
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 Outstanding	$3,305,000	

Page 18

Viera East
Community Development District
Special Assessment Receipts - FY2019

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/10/18	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	
11/26/18	$	1,045,266	$	221,588	$	664,407	$	159,272	$	1,045,266	
12/7/18	$	1,743,148	$	369,533	$	1,108,004	$	265,611	$	1,743,148	
12/19/18	$	420,729	$	89,191	$	267,430	$	64,108	$	420,729	
1/10/19	$	114,014	$	24,170	$	72,471	$	17,373	$	114,014	
1/28/19	$	3,084	$	654	$	1,961	$	470	$	3,084	
2/11/19	$	67,509	$	14,313	$	42,910	$	10,286	$	67,509	
2/11/2019 (1)	$	(219)	$	(46)	$	(139)	$	(33)	$	(219)	
3/6/19	$	25,210	$	5,344	$	16,024	$	3,841	$	25,210	
4/3/19	$	141,554	$	30,008	$	89,977	$	21,569	$	141,554.39	
4/3/19 (2)	$	(9)	$	(2)	$	(6)	$	(1)	$	(9)	
4/26/19	$	400	$	85	$	254	$	61	$	400	
5/6/19	$	127,261	$	26,978	$	80,892	$	19,391	$	127,261	
6/5/19	$	12,141	$	2,574	$	7,718	$	1,850	$	12,141	
6/18/19	$	19,537	$	4,142	$	12,418	$	2,977	$	19,537	
7/3/19	$	41.07	$	9	$	26	$	6	$	41.07	
7/26/19	$	338	$	72	$	215	$	52	$	338	
7/31/19	$	46,745	$	6,232	$	18,692	$	21,821	$	46,745	
					$	-	
						
	$	3,829,549	$	808,157	$	2,423,170	$	598,222	$	3,829,549	

Net
Assessed	Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
							
Debt Service Fund	$	2,423,170	63.56%	$	2,423,170	$	(2,404,237)	$	-	$	-	
General Fund	$	808,157	21.20%	$	808,157	$	(808,157)	$	6,232	$	0	
Recreation Fund	$	580,882	15.24%	$	598,222	$	(576,343)	$	21,879	$	(17,340)	
							
	$	3,812,209	100.00%	$	3,829,549	$	(3,788,737)	$	28,111	$	(17,340)	

Percentage Collected	100.00%

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

Page 19

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

	Actuals
7/31/18		Actuals
7/31/19		
Variance		Year to Date
7/31/18		Year to Date
7/31/19		
Variance	

Revenues:
Greens Fees	

$72,213		

$	70,159		

$	(2,054)		

$1,134,628		

$ 1,174,638		

$	40,010	
Gift Cards - Sales	$780		$	593		$	(188)		$11,322		$	10,914		$	(409)	
Gift Cards - Usage	($832)		$	(837)		$	(5)		($16,580)		$	(14,099)		$	2,481	
Season Advance/Trail Fees	$12,789		$	14,236		$	1,448		$157,855		$	178,934		$	21,079	
Associate Memberships	$1,343		$	1,185		$	(158)		$34,088		$	32,627		$	(1,461)	
Driving Range	$4,333		$	4,344		$	10		$65,605		$	59,694		$	(5,911)	
Golf Lessons	$175		$	175		$	-		$1,750		$	1,750		$	-	
Merchandise Sales	$12,099		$	9,125		$	(2,974)		$111,522		$	113,326		$	1,804	
Restaurant	$1,216		$	1,091		$	(126)		$20,173		$	21,081		$	908	
Special Assessments - Operations	$1,877		$	1,877		$	-		$18,773		$	18,773		$	-	
Miscellaneous Income	 	$498 		   $	887 		   $	389 		 	$14,054 		   $	22,720 		   $	8,666 	
Total Revenues	   $	106,493 		   $	102,834 		   $	(3,658) 		   $ 1,553,190 		   $ 1,620,357 		   $	67,167 	
Expenditures:
Golf Course Expenditures	
$	10,872		
$	8,813		
$	2,059		
$	120,745		
$	120,884		
$	(139)	
Restaurant	$	930		$	1,068		$	(138)		$	8,916		$	10,461		$	(1,545)	
Golf Operations	$	27,060		$	29,477		$	(2,417)		$	280,266		$	295,222		$	(14,956)	
Merchandise Sales	$	8,923		$	7,038		$	1,885		$	73,746		$	72,989		$	757	
Golf Course Maintenance	$	92,019		$	85,117		$	6,902		$	831,142		$	867,180		$	(36,038)	
Administrative	$	12,920		$	11,884		$	1,036		$	121,157		$	117,573		$	3,584	
Reserves	   $	2,506 		   $	2,513 		   $	(7) 		   $	30,424 		   $	32,171 		   $	(1,747) 	
Total Expenditures	   $	155,231 		   $	145,910 		   $	9,321 		   $ 1,466,396 		   $ 1,516,480 		   $	(50,084) 	
Operating Income/(Loss)	   $	(48,738) 		   $	(43,075) 		   $	5,663 		   $	86,794 		   $	103,877 		   $	17,083 	

										

										

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
393	4,694	(35)	868	
501	8,003	(48)	(272)	
1,520	16,793	298	3,523	
219	3,750	(96)	(1,688)	
56	1,229	(18)	68	
0	0	0	0	
(109)	(728)	(23)	(30)	
2,580	33,741	78	2,469	

437	
5,821	
60	
648	
437	5,821	60	648	

148	
1,420	
(17)	
(67)	
199	2,503	(13)	(187)	
107	1,462	(57)	35	
454	5,385	(87)	(219)	
3,471	44,947	51	2,898	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$11,872	$170,177	($854)	$29,631	
$12,898	$237,347	($1,696)	($12,238)	
$39,409	$544,264	$5,791	$96,922	
$6,996	$137,380	($3,479)	($57,308)	
$1,577	$40,736	($512)	$2,558	
$0	$0	$0	$0	
($1,928)	($16,152)	($567)	($1,723)	
$70,824	$1,113,752	($1,317)	$57,842	

PY	PY	
Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$30.21	$36.25	$0.57	($0.33)	
$25.74	$29.66	($1.02)	($0.54)	
$25.93	$32.41	($1.06)	($0.85)	
$31.95	$36.63	($3.35)	$2.20	
$28.16	$33.15	($0.13)	$0.23	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$17.69	$22.19	$1.21	$1.39	
$27.45	$33.01	($1.30)	($0.65)	
PY	PY	Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$12,788	$157,851	$1,448	$17,884	
$29.26	$27.12	($0.62)	$0.05	

	Viera East Community Development District Detailed Rounds of Golf Report
Jul-19		

PY - PREVIOUS YEAR	
Rounds of Golf Paid Rounds	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	358	10%	5,562	12%			
Rounds of Golf- CDD Resident	453	13%	7,731	16%			
Rounds of Golf - Public	1,818	52%	20,316	42%			
Rounds of Golf - Golf Now / EZ Links	123	3%	2,062	4%			
Rounds of Golf- Tournaments	38	1%	1,297	3%			
Rounds of Golf- Misc	-	0%	-	0%			
Rain Check Issued	(132)	-4%	-	758	-2%			
Total Paid Rounds	2,658	36,210			
Member Rounds
Rounds of Golf - Members	
497	
14%	6,469	14%			
Total Member Rounds	497	6,469			
Comp Rounds
Rounds of Golf- Staff/Comp	
131	
4%	1,353	3%			
Rounds of Golf- GolfNow EZ Links - Trade	186	5%	2,316	5%			
Rounds of Golf- Other Comp	50	1%	1,497	3%			
Total Comp Rounds	367	5,166			
TOTAL ROUNDS OF GOLF	3,522	100%	47,845	100%			

Revenues

Greens Fee Revenue	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	$11,018	16%	$199,808	17%			
Rounds of Golf- CDD Resident	$11,202	16%	$225,109	19%			
Rounds of Golf - Public	$45,200	65%	$641,186	55%			
Rounds of Golf - Golf Now / EZ Links	$3,517	5%	$80,072	7%			
Rounds of Golf- Tournaments	$1,065	2%	$43,294	4%			
Rounds of Golf- Misc	$0	0%	$0	0%			
Rain Check Issued	($2,495)	-4%	($17,875)	-2%			
TOTAL GREENS FEE REVENUE	$69,507	100%	$1,171,594	100%			
					
Average $ per Round of Golf Average $ per round of Golf	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	$30.78	#	$35.92			
Rounds of Golf- CDD Resident	$24.73	$29.12			
Rounds of Golf - Public	$24.86	$31.56			
Rounds of Golf - Golf Now / EZ Links	$28.59	$38.83			
Rounds of Golf- Tournaments	$28.03	$33.38			
Rounds of Golf- Misc	$0.00	$0.00			
Rain Check Issued	$18.90	$23.58			
TOTAL - Average $ per round of Golf	$26.15	$32.36			

Membership Revenue	Monthly
$14,236	Year to Date
$175,735			
Average $ per round of Golf	$28.64	$27.17