Viera East
Community Development District

Unaudited Financial Reporting
June 30, 2019

TABLE OF CONTENTS

1 	Balance Sheet 

2-4 	General Fund Income Statement 

 	Capital Reserve Income Statement

 	Capital Reserve Check Register 

 	Debt Service Income Statement 

8-11 	Golf Course Income Statement 

12-13 	Month by Month- General Fund 

14-16 	Month by Month- Golf Course 

 	Month by Month- Proshop 

 	Long Term Debt Report 

 	FY2019 Tax Receipt Schedule 

	Viera East
Community Development District
Combined Balance Sheet		
	June 30, 2019		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$593,884	$6,717	----	$316,897	$917,499	
Accounts Receivable	----	----	----	($272)	($272)	
Rent Receivable	----	----	----	$1,112	$1,112	
Due From Golf Course	$44,546	----	----	----	$44,546	
Due From General Fund	----	----	$102,389	$51,360	$153,749	
Due From Capital Reserve	----	----	----	$13,439	$13,439	
Due from Debt Service	$6,134	----	----	$22,922	$29,056	
Due from Other	----	----	----	$2,858	$2,858	
Inventory - Pro Shop	----	----	----	$104,855	$104,855	
Investments:				
State Board	----	$251,671	----	----	$251,671	
Benefit Assessment- Series 2012	----	----	----	$3,467	$3,467	
Reserve - Series 2012	----	----	----	$280,337	$280,337	
Bond Service 2006	----	----	$413,603	----	$413,603	
Bond Service 2012		$0	$0	
Improvements (Net of Depreciation)	----	----	----	$1,253,559	$1,253,559	
Prepaid Expenses- Debt		$98,750	$98,750	
Prepaid Expenses- Operations	$5,015	----	----	$68,174	$73,189	
Total Assets	$649,580	$258,389	$515,993	$2,217,458	$3,641,419	
Liabilities				
Accounts Payable	$9,313	----	----	$13,131	$22,444	
Accrued Expenses	$4,891	----	----	$1,292	$6,182	
Deferred Revenue- Season Advance	----	----	----	$71,834	$71,834	
Deferred Revenue- Special Assessments O&M	----	----	----	$5,632	$5,632	
Deferred Revenue- Special Assessments Debt	----	----	----	$154,958	$154,958	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$6,134	$44,546	$50,680	
Accrued Interest Payable	----	----	----	$24,020	$24,020	
Accrued Principal Payable	----	----	----	----	$0	
Sales Tax Payable	----	----	----	$9,430	$9,430	
Event Deposits	----	----	----	($10,821)	($10,821)	
Due to Golf Course	$51,360	$13,439	$22,922	----	$87,721	
Due to Debt Service	$102,389	----	----	----	$102,389	
Accrued Payroll Payable	$4,727	----	----	$11,563	$16,290	
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	----	----	----	($1,954,363)	($1,954,363)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expens	$5,015	----	----	----	$5,015	
Unassigned	$295,885	----	----	----	$295,885	
Assigned- Capital Reserve Fund	----	$244,950	----	----	$244,950	
Restricted for Debt Service	----	----	$486,936	----	$486,936	
Total Liabilities, Fund Equity, Other	$649,580	$258,389	$515,993	$2,217,458	$3,641,419	

Page 1

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

	Adopted
Budget	Prorated Budget
6/30/19	Actual
6/30/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$801,845	($6,312)	
Golf Course Administrative Services	$56,280	$42,210	$42,210	$0	
Interest Income	$100	$75	$10	($65)	
Total Revenues	$864,536	$850,441	$844,064	($6,377)	

Administrative Expenditures					
Supervisors Fees	$30,195	$22,646	$21,392	$1,254	
Engineering Fees	$5,000	$3,750	$11,435	($7,685)	
Attorney's Fees	$5,000	$3,750	$650	$3,100	
Dissemination	$1,000	$750	$750	$0	
Trustee Fees	$5,600	$4,200	$4,505	($305)	
Annual Audit	$6,500	$4,875	$4,875	($0)	
Collection Agent	$2,500	$1,875	$1,875	($0)	
Management Fees	$100,440	$75,330	$75,330	$0	
Postage	$1,500	$1,125	$519	$606	
Printing & Binding	$2,500	$1,875	$611	$1,264	
Insurance- Liability	$7,293	$5,470	$4,710	$760	
Legal Advertising	$2,500	$1,875	$196	$1,679	
Other Current Charges	$1,500	$1,125	$805	$320	
Office Supplies	$3,000	$2,250	$172	$2,078	
Dues & Licenses	$175	$131	$131	$1	
Information Technology	$3,400	$2,550	$2,550	$0	
Total Administrative	$178,103	$133,578	$130,505	$3,072	

Page 2

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

	Adopted
Budget	Prorated Budget
6/30/19	Actual
6/30/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$102,497	$103,732	($1,235)	
Administrative Fee	$1,463	$1,097	$1,152	($55)	
FICA Expense	$10,455	$7,841	$7,815	$26	
Employee Insurance	$8,893	$6,670	$6,192	$478	
Workers Compensation	$2,679	$2,009	$3,443	($1,433)	
Unemployment	$853	$640	$954	($314)	
Other Contractual	$5,000	$3,750	$5,513	($1,763)	
Training	$500	$375	$0	$375	
Uniforms	$500	$375	$0	$375	
Total Operating	$167,005	$125,254	$128,799	($3,546)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$10,500	$2,936	$7,564	
Lake Bank Restoration	$60,000	$45,000	$0	$45,000	
Environmental Services	$20,000	$15,000	$11,990	$3,010	
Water Management System	$99,000	$74,250	$71,550	$2,700	
Control Burns	$15,000	$11,250	$0	$11,250	
Contingencies	$9,000	$6,750	$894	$5,856	
Fire Line Maintenance	$5,000	$3,750	$1,502	$2,248	
Basin Repair	$4,000	$3,000	$455	$2,545	
Total Maintenance	$226,000	$169,500	$89,326	$80,174	

Page 3

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

	Adopted
Budget	Prorated Budget
6/30/19	Actual
6/30/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$110,906	$98,684	$12,223	
Administrative Fees	$3,454	$2,591	$2,550	$40	
FICA	$11,312	$8,484	$6,617	$1,867	
Health Insurance	$30,559	$22,919	$9,337	$13,583	
Workers Compensation	$2,898	$2,174	$2,498	($325)	
Unemployment	$2,120	$1,590	$1,813	($223)	
Telephone	$4,500	$3,375	$3,645	($270)	
Utilities	$7,700	$5,775	$3,682	$2,094	
Property Appraiser	$1,990	$1,493	$1,986	($494)	
Insurance	$1,447	$1,085	$1,214	($128)	
Repairs	$12,000	$9,000	$20,297	($11,297)	
Fuel	$7,500	$5,625	$11,505	($5,880)	
Park Maintenance	$3,000	$2,250	$1,971	$279	
Sidewalk Maintenance	$5,000	$3,750	$0	$3,750	
Chemicals	$5,000	$3,750	$1,020	$2,730	
Contingencies	$5,000	$3,750	$5,471	($1,721)	
Refuse	$8,000	$6,000	$4,560	$1,440	
Office Supplies	$750	$563	$881	($318)	
Uniforms	$3,000	$2,250	$1,962	$288	
Fire Alarm System	$4,000	$3,000	$2,875	$125	
Rain Bird Pump System	$18,500	$13,875	$21,145	($7,270)	
Maintenance Reserve - Transfer Out	$7,823	$5,867	$5,867	$0	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$220,071	$304,063	($83,993)	
					
Total Expenditures	$864,536	$648,402	$652,694	($4,292)	
					
Excess Revenue/(Expenditures)	$0		$191,370		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$476,900		

Page 4

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

Variance

Actual
6/30/19

Prorated Budget
6/30/19

Adopted
Budget

Revenues

Interest Income	$250	$188	$4,818	$4,631	
Reserve Funding - Transfer In (General)	$7,823	$5,867	$5,867	$0	
Reserve Funding - Transfer In (Golf)	$20,468	$15,351	$29,658	$14,307	
Reserve Funding - Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$21,406	$134,827	$113,421	

Expenditures					
Capital Outlay	$100,000	$43,854	$43,854	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$43,854	$43,854	$0	

Excess Revenues/(Expenditures)	($96,459)	$90,973	
			
Beginning Fund Balance	$283,792	$153,977	
			
Ending Fund Balance	$187,332	$244,950	

Page 5

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2019

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

Total	 $	43,853.67 

Page 6

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

Variance

Actual
6/30/19

Prorated Budget
6/30/19

Adopted
Budget

Revenues

Special Assessments	$2,423,170	$2,423,170	$2,404,237	($18,933)	
Interest Income	$100	$67	$2,904	$2,837	
Total Revenues	$2,423,270	$2,423,237	$2,407,141	($16,096)	
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	$0	$0	$0	
Total Expenditures	$2,436,135	$2,389,262	$2,389,263	($0)	

Excess Revenues/(Expenditures)	($12,865)	$17,878	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$486,936	

Page 7

			

			

			

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

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

Restaurant Expenditures
Utilities	
$9,680	
$940	
$756	
($184)	
$7,799	
$7,883	
$84	
Pest Control	$1,800	$99	$141	$42	$845	$1,466	$621	
Equipment Lease	$1,100	$94	$86	($8)	$750	$896	$146	
Total Restaurant Expenditures	$12,580	$1,133	$982	($150)	$9,394	$10,245	$851	

Golf Operation Expenditures								
Salaries	$233,200	$16,997	$19,433	$2,435	$159,557	$174,893	$15,336	
Administrative Fee	$16,543	$1,650	$1,379	($272)	$13,304	$12,407	($897)	
FICA Expense	$18,280	$1,318	$1,523	$206	$12,717	$13,709	$992	
Health Insurance	$506	$15	$42	$27	$499	$379	($120)	
Workers Compensation	$4,684	$465	$390	($74)	$4,338	$3,513	($825)	
Unemployment	$10,726	$783	$894	$110	$6,970	$8,044	$1,074	
Golf Printing	$500	$0	$42	$42	$0	$375	$375	
Utilities	$20,500	$1,658	$1,708	$51	$16,840	$15,375	($1,465)	
Repairs	$250	$0	$21	$21	$525	$188	($338)	
Pest Control	$1,800	$95	$150	$55	$908	$1,350	$442	
Supplies	$3,000	$702	$250	($452)	$11,357	$2,250	($9,107)	
Uniforms	$1,500	$0	$125	$125	$481	$1,125	$644	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$26	$1,500	$1,474	
Fuel	$500	$0	$42	$42	$0	$375	$375	
Cart Lease	$46,500	$3,846	$3,875	$29	$34,452	$34,875	$423	
Cart Maintenance	$4,000	$871	$333	($537)	$2,874	$3,000	$126	
Driving Range	$10,000	$880	$833	($46)	$897	$7,500	$6,603	
Total Golf Operation Expenditures	$374,489	$29,280	$31,206	$1,927	$265,744	$280,858	$15,114	

Merchandise Sales								
Cost of Goods Sold	$77,000	$967	$6,417	$5,450	$65,950	$57,750	($8,200)	
Total Merchandise Sales	$77,000	$967	$6,417	$5,450	$65,950	$57,750	($8,200)	

Page 9

			

			

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

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,125	
$1,125	
Arbitrage	$600	$50	$50	$0	$450	$450	$0	
Dissemination	$1,000	$83	$83	$0	$750	$750	$0	
Trustee Fees	$3,750	$361	$313	($48)	$3,006	$2,813	($194)	
Annual Audit	$1,500	$125	$125	$0	$1,125	$1,125	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$42,210	$42,210	$0	
Insurance	$75,000	$5,462	$6,250	$788	$48,650	$56,250	$7,600	
Property Taxes	$7,500	$1,185	$625	($560)	$9,498	$5,625	($3,873)	
Total Administrative Expenditures	$147,130	$11,956	$12,261	$305	$105,689	$110,348	$4,658	

Renewal & Replacement	
$20,468	
$2,797	
$1,706	
($1,091)	
$29,658	
$15,351	
($14,307)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$2,797	$1,706	($1,091)	$29,658	$15,351	($14,307)	
								
Total Revenues	$1,814,917	$125,646	$124,881	$765	$1,517,523	$1,502,483	$15,040	
								
Total Expenditures	$1,807,635	$141,098	$150,578	$9,480	$1,370,544	$1,356,501	-$14,043	
								
Operating Income (Loss)	$7,283	($15,452)	($25,697)	$10,245	$146,978	$145,982	$997	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$39,894	$46,530	($6,636)	$398,858	$418,766	($19,908)	
Interest Income	$1,000	$8	$83	($75)	$790	$750	$40	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($128,728)	($128,728)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($296,250)	($296,250)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,283)	($7,318)	($607)	($6,711)	($25,330)	($5,462)	($19,868)	
								
Change in Net Assets	$0	($22,770)	($26,304)	$3,534	$121,648	$140,520	($18,872)	
								
Beginning Net Assets	$0	----	----	----	($2,076,011)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,954,363)	----	----	

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		$0		$0	$0	$801,845	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0	$0	$42,210	
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		$0		$0	$0	$844,064	

Administrative Expenditures																
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$2,534	$2,534	$1,837	$3,801	$2,315		$0		$0	$0	$21,392	
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		$0		$0	$0	$750	
Trustee Fees	$467	$467	$467	$467	$467	$543	$543	$543	$543		$0		$0	$0	$4,505	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$542	$542		$0		$0	$0	$4,875	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208		$0		$0	$0	$1,875	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0	$0	$75,330	
Postage	$104	$119	$43	$24	$34	$43	$31	$78	$42		$0		$0	$0	$519	
Printing & Binding	$65	$36	$73	$54	$94	$41	$47	$48	$153		$0		$0	$0	$611	
Insurance- Liability	$523	$523	$523	$523	$523	$523	$523	$523	$523		$0		$0	$0	$4,710	
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		$0		$0	$0	$805	
Office Supplies	$20	$20	$0	$46	$20	$0	$20	$25	$20		$0		$0	$0	$172	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15	$15		$0		$0	$0	$131	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283		$0		$0	$0	$2,550	
Total Administrative	$13,061	$13,553	$12,762	$12,597	$13,204	$13,232	$12,543	$14,921	$24,632		$0		$0	$0	$130,505	

Operating Expenditures																
Salaries	$11,601	$10,600	$12,851	$11,720	$10,603	$11,730	$11,348	$11,610	$11,669		$0		$0	$0	$103,732	
Administration Fee	$125	$117	$142	$129	$117	$129	$125	$129	$137		$0		$0	$0	$1,152	
FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$916		$0		$0	$0	$7,815	
Health Insurance	$701	$886	$592	$624	$796	$648	$648	$648	$648		$0		$0	$0	$6,192	
Workers Compensation	$289	$290	$351	$320	$290	$321	$449	$563	$570		$0		$0	$0	$3,443	
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		$0		$0	$0	$5,513	
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		$0		$0	$0	$128,799	

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		$0		$0	$0	$11,990	
Water Management System	$7,565	$7,565	$8,875	$7,765	$7,565	$8,211	$7,565	$7,765	$8,675		$0		$0	$0	$71,550	
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		$0		$0	$0	$89,326	

Grounds Maintenance Expenditures																
Salaries	$10,763	$9,993	$12,103	$11,359	$10,155	$11,174	$10,878	$11,134	$11,125		$0		$0	$0	$98,684	
Administrative Fees	$271	$259	$315	$287	$260	$287	$278	$287	$305		$0		$0	$0	$2,550	
FICA	$772	$738	$862	$850	$754	$829	$451	$834	$527		$0		$0	$0	$6,617	
Health Insurance	$827	$638	$915	$1,328	$1,486	$426	$1,230	$1,223	$1,264		$0		$0	$0	$9,337	
Workers Compensation	$293	$273	$331	$226	$277	$305	$186	$304	$303		$0		$0	$0	$2,498	
Unemployment	$20	$19	$23	$754	$494	$333	$14	$92	$64		$0		$0	$0	$1,813	
Telephone	$425	$377	$318	$414	$414	$449	$415	$415	$418		$0		$0	$0	$3,645	
Utilities	$406	$379	$373	$326	$352	$383	$383	$480	$598		$0		$0	$0	$3,682	
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		$0		$0	$0	$1,214	
Repairs	$3,185	$2,510	$932	$1,931	$6,286	$1,312	$2,245	$1,307	$590		$0		$0	$0	$20,297	
Fuel	$1,347	$918	$1,688	$1,116	$1,038	$630	$2,003	$2,101	$663		$0		$0	$0	$11,505	
Park Maintenance	$142	$693	$300	$31	$18	$306	$163	$163	$155		$0		$0	$0	$1,971	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	
Chemicals	$244	$0	$0	$0	$300	$223	$0	$253	$0		$0		$0	$0	$1,020	
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		$0		$0	$0	$4,560	
Office Supplies	$0	$0	$0	$0	$0	$158	$48	$0	$675		$0		$0	$0	$881	
Uniforms	$250	$260	$0	$450	$200	$200	$250	$200	$150		$0		$0	$0	$1,962	
Fire Alarm System	$129	$129	$137	$0	$139	$139	$1,273	$171	$759		$0		$0	$0	$2,875	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$2,298	$2,298	$2,299	$2,298	$2,298		$0		$0	$0	$21,145	
Maintenance Reserve- Transfer Out	$652	$652	$652	$652	$652	$652	$652	$652	$652		$0		$0	$0	$5,867	
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		$0		$0	$0	$304,063	
																
Total Expenditures	$154,448	$67,760	$62,248	$64,852	$60,364	$56,604	$58,060	$59,354	$69,005		$0		$0	$0	$652,694	
																
Excess Revenue/(Expenditures)	($149,758)	$171,831	$401,166	($35,329)	($41,407)	($46,570)	($23,363)	($27,601)	($57,599)		$0		$0	$0	$191,370	

Page 13

Viera East Golf Course Month to Month

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

Number of Rounds
Paid Rounds	

3,218	

3,361	

3,107	

3,574	

3,877	

4,761	

4,630	

3,747	

3,245	

0	0	

0	

33,520	
Member Rounds	597	640	645	761	676	793	741	598	498	0	0	0	5,949	
Comp Rounds	484	566	599	592	489	586	597	501	368	0	0	0	4,782	
Revenue per Round
Paid Rounds	
$30	
$33	
$35	
$37	
$40	
$36	
$30	
$26	
$28	
$0	$0	
$0	
$296	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$139,476	
$98,053	
$89,869	
$0	$0	
$0	
$1,104,479	
Gift Cards - Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$760	$0	$0	$0	$10,321	
Gift Cards - Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	($1,549)	($543)	($1,217)	$0	$0	$0	($13,262)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$17,052	$14,908	$17,857	$0	$0	$0	$164,698	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$1,817	$1,659	$0	$0	$0	$31,442	
Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$5,482	$4,626	$0	$0	$0	$55,351	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$175	$0	$0	$0	$1,575	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$0	$0	$0	$104,201	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$818	$1,414	$1,456	$0	$0	$0	$19,990	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$0	$16,895	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$3,052	$1,598	$1,070	$0	$0	$0	$21,833	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646	$0	$0	$0	$1,517,523	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$970	

$408	

$772	

$1,442	

$1,313	

$0	$0	

$0	

$8,539	
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$729	$511	$0	$0	$0	$4,088	
Postage	$152	$257	$0	$313	$21	$324	$47	$345	$0	$0	$0	$0	$1,457	
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	$0	$0	$0	$4,015	
Repairs & Maintenance	$373	$375	$0	$1,043	$519	$723	$968	$818	$3,437	$0	$0	$0	$8,256	
Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507	$3,901	$2,622	$2,464	$0	$0	$0	$30,807	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$4,203	$0	$0	$0	$30,739	
Office Supplies	$1,074	$752	$612	$857	$84	$212	$521	$245	$0	$0	$0	$0	$4,356	
Operating Supplies	$427	$811	$406	$717	$235	$144	$433	$251	$592	$0	$0	$0	$4,015	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$4,317	$380	$315	$350	$536	$0	$0	$0	$7,160	
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	$0	$0	$0	$1,029	
IT Services	$340	$0	$0	$2,500	$0	$0	$95	$287	$285	$0	$0	$0	$3,507	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$15,013	$14,011	$10,205	$11,711	$12,643	$14,319	$0	$0	$0	$112,072	

Restaurant Expenditures:													
Utilities	$863	$814	$645	$1,130	$888	$1,011	$509	$1,000	$940	$0	$0	$0	$7,799	
Pest Control	$91	$91	$91	$91	$95	$95	$95	$95	$99	$0	$0	$0	$845	
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	$0	$94	$0	$0	$0	$750	
Total Restaurant Expenditures	$1,048	$999	$831	$1,315	$1,075	$1,200	$698	$1,095	$1,133	$0	$0	$0	$9,394	

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		

$0	

$0	

$0	

$159,557	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$1,507	$1,557	$1,650		$0	$0	$0	$13,304	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$1,481	$1,387	$1,318		$0	$0	$0	$12,717	
Health Insurance	$38	$38	$38	$38	$38	$54	$36	$203	$15		$0	$0	$0	$499	
Workers Compensation	$478	$442	$696	$510	$396	$536	$529	$286	$465		$0	$0	$0	$4,338	
Unemployment	$559	$512	$500	$1,188	$841	$913	$825	$848	$783		$0	$0	$0	$6,970	
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		$0	$0	$0	$16,840	
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		$0	$0	$0	$908	
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$702		$0	$0	$0	$11,357	
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		$0	$0	$0	$34,452	
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0	$474	$871		$0	$0	$0	$2,874	
Driving Range	$0	$0	$0	$365	($1,080)	$0	$732	$0	$880		$0	$0	$0	$897	
Total Golf Operation Expenditures	$29,196	$26,747	$30,923	$31,623	$24,167	$31,406	$32,408	$29,995	$29,280		$0	$0	$0	$265,744	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967		$0	$0	$0	$65,950	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967		$0	$0	$0	$65,950	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$32,822	

$35,951	

$33,602	

$37,175	

$35,101		

$0	

$0	

$0	

$320,610	
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$870	$898	$877		$0	$0	$0	$8,113	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$2,762	$2,788		$0	$0	$0	$22,956	
Employee Insurance	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275	$4,085	$3,218	$2,819		$0	$0	$0	$37,970	
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$915	$1,012	$956		$0	$0	$0	$8,546	
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$488	$370	$216		$0	$0	$0	$6,262	
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		$0	$0	$0	$4,500	
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		$0	$0	$0	$20,715	
Repairs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$1,629		$0	$0	$0	$34,449	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$5,025	$1,347		$0	$0	$0	$25,480	
Pest Control	$67	$74	$74	$74	$77	$77	$77	$77	$77		$0	$0	$0	$673	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$2,471	$2,396		$0	$0	$0	$23,024	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$397	$2,174	$1,135	$3,971	$857		$0	$0	$0	$18,300	
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$1,657	$0	$0		$0	$0	$0	$4,374	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700	$14,520	$13,218	$12,521		$0	$0	$0	$91,778	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0	$471		$0	$0	$0	$11,521	
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$138	$138		$0	$0	$0	$1,155	
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		$0	$0	$0	$4,912	
Training	$0	$0	$523	$0	$486	$0	$241	$0	$236		$0	$0	$0	$1,486	
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		$0	$0	$0	$6,034	
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		$0	$0	$0	$121,921	
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	$80,647		$0	$0	$0	$782,037	

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		$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0	$0	$0	$750	
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$361	$361		$0	$0	$0	$3,006	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$125		$0	$0	$0	$1,125	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0	$0	$0	$42,210	
Insurance	$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$5,390	$5,390	$5,462		$0	$0	$0	$48,650	
Property Taxes	$601	$601	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185		$0	$0	$0	$9,498	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$11,836	$11,955	$11,884	$11,884	$11,956		$0	$0	$0	$105,689	

Reserves:															
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$3,798	$2,797		$0	$0	$0	$29,658	
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		$0	$0	$0	$29,658	
															
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646		$0	$0	$0	$1,517,523	
															
Total Expenditures	$152,921	$143,341	$152,413	$159,855	$144,497	$154,081	$160,079	$162,259	$141,098		$0	$0	$0	$1,370,544	
															
Operating Income (Loss)	($18,581)	$12,852	$6,297	$22,797	$58,045	$73,624	$29,806	($22,409)	($15,452)		$0	$0	$0	$146,978	

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		

$0	

$0	

$0	

$398,858	
Interest Income	$91	$94	$70	$289	$72	$65	$72	$29	$8		$0	$0	$0	$789.52	
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)		$0	$0	$0	($128,728)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)		$0	$0	$0	($296,250)	
Total Non Operating  Revenues/(Expenditures)	($599)	($596)	($620)	($402)	($618)	($625)	($7,255)	($7,297)	($7,318)		$0	$0	$0	($25,330)	
															
Net Non Operating Income / (Loss)	($19,180)	$12,256	$5,676	$22,395	$57,427	$72,999	$22,552	($29,706)	($22,770)		$0	$0	$0	$121,648	

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		

$0	

$0	

$0	

$104,201	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513		$0	$0	$0	$104,201	

Expenditures															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967		$0	$0	$0	$65,950	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967		$0	$0	$0	$65,950	
															
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$10,939	$3,987	$6,547		$0	$0	$0	$38,250	

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:	$280,337	
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	
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	
					$	-	
					$	-	
					$	-	
					$	-	
						
	$	3,782,425	$	801,845	$	2,404,237	$	576,343	$	3,782,425	

Net
Assessed	Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
							
Debt Service Fund	$	2,423,170	63.56%	$	2,404,237	$	(2,301,848)	$	102,389	$	18,933	
General Fund	$	808,157	21.20%	$	801,845	$	(801,845)	$	-	$	6,312	
Recreation Fund	$	580,882	15.24%	$	576,343	$	(551,799)	$	24,545	$	4,539	
							
	$	3,812,209	100.00%	$	3,782,425	$	(3,655,491)	$	126,934	$	29,784	

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
6/30/18		Actuals
6/30/19		
Variance		Year to Date
6/30/18		Year to Date
6/30/19		
Variance	

Revenues:
Greens Fees	

$90,392		

$	89,869		

$	(523)		

$1,062,414		

$ 1,104,479		

$	42,065	
Gift Cards - Sales	$1,186		$	760		$	(426)		$10,542		$	10,321		$	(221)	
Gift Cards - Usage	($1,110)		$	(1,217)		$	(107)		($15,748)		$	(13,262)		$	2,486	
Season Advance/Trail Fees	$13,125		$	17,857		$	4,732		$145,067		$	164,698		$	19,631	
Associate Memberships	$1,422		$	1,659		$	237		$32,745		$	31,442		$	(1,303)	
Driving Range	$4,253		$	4,626		$	373		$61,272		$	55,351		$	(5,921)	
Golf Lessons	$175		$	175		$	-		$1,575		$	1,575		$	-	
Merchandise Sales	$11,604		$	7,513		$	(4,091)		$99,423		$	104,201		$	4,778	
Restaurant	$1,707		$	1,456		$	(251)		$18,957		$	19,990		$	1,034	
Special Assessments - Operations	$1,877		$	1,877		$	-		$16,895		$	16,895		$	-	
Miscellaneous Income	 	$665 		   $	1,070 		   $	404 		 	$13,556 		   $	21,833 		   $	8,277 	
Total Revenues	   $	125,297 		   $	125,646 		   $	349 		   $ 1,446,697 		   $ 1,517,523 		   $	70,826 	
Expenditures:
Golf Course Expenditures	
$	9,666		
$	14,319		
$	(4,653)		
$	109,873		
$	112,072		
$	(2,198)	
Restaurant	$	987		$	1,133		$	(145)		$	7,986		$	9,394		$	(1,408)	
Golf Operations	$	26,957		$	29,280		$	(2,323)		$	253,205		$	265,744		$	(12,539)	
Merchandise Sales	$	1,398		$	967		$	431		$	64,823		$	65,950		$	(1,127)	
Golf Course Maintenance	$	89,067		$	80,647		$	8,420		$	739,123		$	782,037		$	(42,914)	
Administrative	$	12,970		$	11,956		$	1,014		$	108,237		$	105,689		$	2,547	
Reserves	   $	2,557 		   $	2,797 		   $	(240) 		   $	27,918 		   $	29,658 		   $	(1,740) 	
Total Expenditures	   $	143,602 		   $	141,098 		   $	2,504 		   $ 1,311,165 		   $ 1,370,544 		   $	(59,379) 	
Operating Income/(Loss)	   $	(18,305) 		   $	(15,452) 		   $	2,853 		   $	135,532 		   $	146,978 		   $	11,447 	

											

											

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
606	5,300	(351)	517	
661	8,664	(380)	(652)	
1,650	18,443	(701)	2,822	
214	3,964	(148)	(1,836)	
54	1,283	(54)	14	
0	0	0	0	
(137)	(865)	36	6	
3,048	36,789	(1,598)	871	

421	
6,242	
(158)	
490	
421	6,242	(158)	490	

151	
1,571	
(30)	
(97)	
217	2,720	(115)	(302)	
162	1,624	(161)	(126)	
530	5,915	(306)	(525)	
3,999	48,946	(2,062)	836	

PY	
PY	
Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly Year to Date	
$18,498	$188,675	($10,316)	$19,315	
$16,585	$253,932	($8,615)	($20,853)	
$47,061	$591,325	($24,882)	$72,040	
$7,345	$144,725	($5,230)	($62,538)	
$1,976	$42,712	$0	$2,558	
$0	$0	$0	$0	
($2,868)	($19,020)	$502	($1,221)	
$88,597	$1,202,349	($48,541)	$9,301	

PY	PY	
Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$30.52	$35.60	$1.56	$0.16	
$25.09	$29.31	$3.27	($0.22)	
$28.52	$32.06	($5.15)	($0.87)	
$34.32	$36.51	($2.28)	$2.11	
$36.59	$33.29	#DIV/0!	$1.61	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$20.93	$21.99	$2.49	$1.57	
$29.07	$32.68	($1.44)	($0.51)	
PY	PY	Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$13,611	$171,462	($68)	$17,815	
$32.33	$27.47	$19.16	$0.65	

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

PY - PREVIOUS YEAR	
Rounds of Golf Paid Rounds	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	255	13%	5,817	12%			
Rounds of Golf- CDD Resident	281	15%	8,012	16%			
Rounds of Golf - Public	949	49%	21,265	43%			
Rounds of Golf - Golf Now / EZ Links	66	3%	2,128	4%			
Rounds of Golf- Tournaments	-	0%	1,297	3%			
Rounds of Golf- Misc	-	0%	-	0%			
Rain Check Issued	(101)	-5%	-	859	-2%			
Total Paid Rounds	1,450	37,660			
Member Rounds
Rounds of Golf - Members	
263	
14%	6,732	14%			
Total Member Rounds	263	6,732			
Comp Rounds
Rounds of Golf- Staff/Comp	
121	
6%	1,474	3%			
Rounds of Golf- GolfNow EZ Links - Trade	102	5%	2,418	5%			
Rounds of Golf- Other Comp	1	0%	1,498	3%			
Total Comp Rounds	224	5,390			
TOTAL ROUNDS OF GOLF	1,937	#  100%  #	49,782	100%			

Revenues

Greens Fee Revenue	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	$8,182	20%	$207,990	17%			
Rounds of Golf- CDD Resident	$7,970	20%	$233,079	19%			
Rounds of Golf - Public	$22,179	55%	$663,365	55%			
Rounds of Golf - Golf Now / EZ Links	$2,115	5%	$82,187	7%			
Rounds of Golf- Tournaments	$1,976	5%	$45,270	4%			
Rounds of Golf- Misc	$0	0%	$0	0%			
Rain Check Issued	($2,366)	-6%	($20,241)	-2%			
TOTAL GREENS FEE REVENUE	$40,056	100%	$1,211,650	100%			
					
Average $ per Round of Golf Average $ per round of Golf	

Monthly	

Year to Date			
Rounds of Golf- Associate Member	$32.08	##	$35.76			
Rounds of Golf- CDD Resident	$28.36	$29.09			
Rounds of Golf - Public	$23.37	$31.20			
Rounds of Golf - Golf Now / EZ Links	$32.05	$38.62			
Rounds of Golf- Tournaments	#DIV/0!	$34.90			
Rounds of Golf- Misc	$0.00	$0.00			
Rain Check Issued	$23.42	$23.56			
TOTAL - Average $ per round of Golf	$27.63	$32.17			

Membership Revenue	Monthly
$13,543	Year to Date
$189,277			
Average $ per round of Golf	$51.49	$28.12