Viera East Community Development District

Agenda September 25, 2019

Viera East
Community Development District

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

September 18, 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, September 25, 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 August 19, 2019 Meeting and the August 28, 2019 Meeting
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 August 19, 2019 meeting and the August 28, 2019 meeting. The minutes are enclosed for your review.

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

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

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

,v.

Sincerely,

Jason Showe District Manager

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

M INUTES

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

An Emergency Meeting of the Board of Supervisors of the Viera East Community Development District was held on Monday, August 19, 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 Brett Renton
Bonnie Mitcheltree

District Manager Shutts & Bowen Resident

FIRST ORDER OF BUSINESS	Roll Call
Mr. McCarthy called the meeting to order at 2:00 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Showe: In accordance with the District's rules, we are holding this emergency meeting for the financial welfare of the District, considering the information we received on Friday. We posted the meeting on the website and a sign at the golf course. The advertisement in the newspaper won't be published until Wednesday, in accordance with our rules to place a notice in the newspaper at the conclusion of this meeting with the details, date, time, place, subject and outcome of today's meeting. You will also be required to ratify any actions taken today at your next Board meeting to put it on the public record. We just wanted to put that on the record for today's meeting.
Mr. McCarthy: Is there any public comment? Hearing none,

THIRD ORDER OF BUSINESS

Consideration of Engagement Letter with Shutts & Bowen, LLP Regarding Pending Litigation

Mr. Showe: We have Brett Renton who can discuss the agreement and where we are at. I will let him lead the discussion at this stage.
Mr. Renton: Thank you very much. You all received the engagement letter on this particular matter where we outlined different rates and the individuals associated with this particular litigation. I am available for any questions you may have. As we just received the complaint, we haven't done a full-blown analysis. I wouldn't advise talking  about the ins and outs or discussion about that here today. In fact, once we are retained, I will request a shade session or private attorney/client session to occur at the next regularly scheduled Board meeting, assuming that you retain us. You have the engagement letter with our standard terms and conditions, monthly billing and how our relationship will proceed. Unfortunately, because this is litigation, it's not something we can say, ''Here it is," because no attorney in the world can promise you what a judge will do. If they could, that would be an amazing outcome so we have to work within the means of following the schedules the court had to try to resolve or work through as quickly as we can and as efficiently as we can for you and your constituents.
Mr. McCarthy: So basically at this point, we just want to get a consensus about hiring this company. Is that correct?
Mr. Bedwell: We can't ask any questions about what's in here?
Mr. Showe: You can ask questions about the agreement. What he's stating is that you shouldn't ask questions about the ins and outs of the actual claim.
Mr. Bedwell: I know. It says that it is standard policy to obtain an advanced deposit. How much is that going to be?
Mr. Renton: Generally we look for a deposit. In this case, they waived it. Mr. Bedwell: Thank you. That's all ofmy questions.
Mr. McCarthy: Does anyone else have any questions for Brett?
Mr. Oakley: I don't have one for Brett, but I have one for Jason. Is this the company that went through the original litigation with us as far as making sure that we were dotting all of the I's?
Mr. Showe: Yes. Shutts & Bowen has been involved in all processes of this bond.

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Mr. Oakley: I just wanted that on the record. The other question is how are we paying for this? Will it come out of the Contingency Fund?
Mr. Showe: At this stage, we would be looking for the General Fund and depending on how high it goes, we will have to use Contingency Funds.
Mr. Bedwell: Okay, that's it. Mr. McCarthy: Thank you. Jo? Ms. Walsh: No.
Mr. McCarthy: Okay, so we can go around the room to get consensus. Mr. Showe: We need a motion.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor retaining Shutts & Bowen, LLP for the pending litigation and approving their engagement letter was approved.

Mr. Renton: Thank you very much for retaining Shutts & Bowen for the litigation. Pursuant to Florida Statute 286.011(8), I'm advising the entity at this public meeting that we seek your advice and request a meeting to be held in private to discuss strategy or settlement negotiations concerning the litigation at the next Board meeting. I believe that is August 281h, at which point we will be able to close the room and have a discussion. While I say that it will be a closed room and we will have a discussion, a Court Reporter will be present who will take down verbatim whatever is said at that meeting. That transcript will become public at the conclusion of the litigation for anyone who wants after the litigation is dealt with, to look at it. So long as we understand that. At that meeting while we are on the record, I will make sure that everyone is aware of the specifics under the Florida Statute. These are the rules that we all have to live by in these attorney/client situations with a public Board.
Mr. Bedwell: When you say make public, what does that mean?
Mr. Renton: That means if somebody requests the transcript after the litigation 1s concluded.
Mr. Bedwell: We are not going to put it in the newspaper or on the website?
Mr. Showe: No, but it becomes an official part of the District's record, but only after the litigation is closed.

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it?

Mr. Oakley: As David said, are you going to put it on the website so everyone can read

Mr. Showe: I think minutes are required to be put on the website.
Mr. Renton: Minutes are required to be posted on the website; however, these are not

minutes. This would be a separate document.
Mr. Showe: Someone would have to request it.
Mr. Renton: It will be mentioned in the minutes so if someone makes a public records request, they would be entitled to it.
Ms. Thomsen: At what point do you institute the shade session? Is it first thing or at the end of the meeting?
Mr. Renton: That is left to your Chair to decide since you have a normal Board meeting. My suggestion as to how other Boards have done this in the past is they usually do it at the end because you are going to exclude everybody from the room. If they had something they wanted to address with you at a Board meeting just for fairness, let them address that at the beginning and then we can exclude them and we will have an hour attorney/client session, which we are estimating the time to be for us to meet and talk through any questions, issues, strategies and settlement discussions. Then that will conclude and you will go back on the record. So, you would take any formal action that you need to because you are not allowed to take action at the attorney/client shade session. You will have to do that on the record. Anyone from the public is invited back into the room if they should still be present.
Ms. Walsh: Unfortunately, I've been through this before.
Mr. McCarthy: Are there any other questions?
Mr. Oakley: I think the other question I have is if a resident asks us about the status of the bond, where we are at or whether we are in litigation, what are we supposed to say? How are we supposed to handle that? Delicately?
Mr. Renton: Delicately would be a great word to describe it. The key is at this point, you have a litigation filed against you. So, there is pending litigation. That being said,  you've retained counsel in order to deal with that and you are seeking guidance at your next Board meeting. That's what I would say going into the 28th and then we can address it from there.
Mr. Oakley: Alright.
Ms. Thomsen: You'll know much more by then as well?

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Mr. Renton: We will have a much better conversation in an attorney/client setting where we can be a little bit more strategic.
Mr. Showe: They were just retained a few minutes ago so they haven't put a whole lot of effort into it yet and we literally received the complaint on Friday around Noon. So, it's been a pretty short turnaround.
Mr. McCarthy: There is a time and place for everything. So, let's abide by that. It's all public access once it's get done.
Mr. Renton: Just one more piece. Whatever is discussed at a shade session, cannot be repeated to ANYONE that was not in that session. If you should do so, you will be waiving that privilege, which has some very big consequences. We will talk about that more on the 28th• You aren't part of that right now, but it's a little bit of a different rule than perhaps you are used to in dealing with a public organization.
Ms. Walsh: The Sunshine Law of discussing between each other is still in effect.
Mr. Renton: Correct. Do not talk at all about this litigation, bonds or the other issues with each other.
Ms. Walsh: Just like you would anything else.
Mr. Renton: That could potentially, especially with litigation, be a big  issue that they have a venue to challenge or bring up. So, it's essentially sensitive. Just pay an extra layer of attention to it.
Mr. McCarthy: There's an old adage. Never improve upon silence. Alright, is there anything else for Brett?
Mr. Bedwell: No.
Mr. Showe: We need a motion to approve a shade session for your next meeting.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor scheduling a Shade Session for the August 28, 2019 Board meeting was approved.

Ms. Thomsen: Will it be at 2:00 p.m.?
Mr. Showe: Yes, during the meeting. To make the deadline, we already advertised it so we will be in full compliance with the advertisement.
Ms. Thomsen: But is the meeting at 2:00 p.m.?

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Mr. Showe: Correct. It won't be a separate meeting. It's held during your 2:00 p.m. meeting.
Ms. Thomsen: I understand. Thank you.

FOURTH ORDER OF BUSINESS
Mr. McCarthy: Jo?
Ms. Walsh: I don't have anything. Mr. McCarthy: David?
Mr. Bedwell: Nothing. Mr. McCarthy: Melinda?

Supervisor's Requests

Ms. Thomsen: Do we know when the golf course is going to reopen?
Mr. McCarthy: I was told by our Greens Superintendent that if we don't get rain tonight, it will probably be open.
Ms. Thomsen: Thank you.

FIFTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	ChairmanNice Chairman

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MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Wednesday, August 28, 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 Lane Burney Brett Renton Jack McElroy Residents

District Manager Golf Pro
Shutts & Bowen Shutts & Bowen

FIRST ORDER OF BUSINESS	Roll Call
Mr. McCarthy called the meeting to order at 6:00 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. McCarthy: Would anyone like to speak? If so, please come to the microphone, identify yourself and subdivision. You will be timed for three minutes.
Bonnie Mitcheltree, Addington: I am wondering if the Board can provide some clarification. I've reviewed the budgets for the last couple of years and the number of rounds appear to be stable, projected at 10,000, but then these are comp rounds at 6,000. I have yet to find in any of the budgets what the comp rounds are. Can you break that down as far as  what they are?

Mr. Burney: We have three tee times per day, so 12 players per day. Eight of them go to TeeOff.com and four of them go to GolfNow.com. So, 12 players per day are trade times that we pay to have a service, point of sale system and online tee time distribution.
Ms. Mitcheltree: Why are they considered comp if people are paying for it?
Mr. Burney: They are paying, but they are not paying us. They are paying GolfNow.com and TeeOff.com.
Ms. Mitcheltree: We get nothing from GolfNow.com and TeeOff.com. We get the point­ of-sale system. They provide us with a free point-of-sale system and as part of our agreement with them, they get two rounds free for them to sell.
Mr. Bedwell: Instead of sending a check to pay for services, we give them rounds. Ms. Mitcheltree: All of that is GolfNow.com and TeeOff.com?
Mr. Burney: There are also staff rounds that are involved in that as well. Mr. Showe: There's a breakdown in the financials that I can show you. Ms. Mitcheltree: I would appreciate that.
Mr. Burney: It also has to do with charity events that we sponsor. If a charity  event comes in and they go through the Board and give us paperwork, at that point we can give them a comp round for four players. Basically, those four players would come in and those rounds would fall under a comp.
Ms. Mitcheltree: I understand that.
Mr. Oakley: Did you tell her its employees rounds?
Mr. Showe: Yes, I said employees but also the high schools. That is part of my report.
Mr. McCarthy: Those rounds that are developed by us having that company, cuts the comp round in half by 50%. I had a discussion with Jason regarding that. We are going to try to put that in a different category because it is slightly misleading so I understand.
Mr. Showe: Just for the benefit of the audience. EZLinks Golf also directs those rounds too that the District sells so that's part of the benefit of using that system.
Jim McSeveney, Heron's Landing: I conferred about the bonds in the past. I know that there is a lawsuit pending on the bond. I'm opposed because of the negative impact from the bond. The bond does not, from my understanding, specifically say that you have to spend the money as the projects were outlined at the meeting. You create an Oversight Committee to make sure the money was spent as you proposed, just like the County did when they put a tax for the

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School District. It is my understanding, that you could spend it any way you want. You presented it that way, but the bond is not specific to say, "You will have to spend it that  way." So, I'm again asking you to provide an Oversight Committee. Number two has to do with associate memberships. For $79, they get a free round of golf and 20% off. Herons Landing residents are paying you $182 for the membership, more than that if you look at it, there is no free round of golf. It is not fair. You do need to put the benefits on the residents of Heron's Landing. Virtually, if you take 55 hours and 25 hours, this is free. They pay nothing to get 20% off bringing in an awful lot more than that. Thank you very much.
Mr. McCarthy: Thank you for your comments.
John Pilley, Osprey: I have two questions. One is why is the bond being done so soon so that we have to pay so much interest? Before the bond is even issued, why don't we wait? I can't see that the golf course is currently deteriorating that much more than a couple years it's going to take for us to save interest. The other question is the cost of the bond. This is like 20% of what the bond is. Who is that 20% going to?
Mr. McCarthy: Jason, why don't you handle that please.
Mr. Showe: As far as the interest, that was done by the Board in order to not have an assessment increase to the residents. The reason for the timing of the bond was to take advantage of the favorable interest rate market that we are currently in, versus waiting several years while not knowing what the interest rate is going to be.
Mr. Pilley: $5 million favorable to the District, is odd.
Mr. Showe: I don't have the documents in front of me. I think the capitalized interest (CI) was about $3 million.
Mr. Pilley: The $2.2 million is the cost of the bond itself. I thought there was $5 million that we would be paying three years in advance.
Mr. Showe: I don't believe that's accurate, but I don't have the documents in front of me.
I think that's what's in all of the documents we have.
Mr. Pilley: Is $2.2 million the cost of issuing the bond?
Mr. Showe: I will have to look at what you are talking about. I'm not sure that I understand the question.
Mr. Pilley: Is it not paying for $2.2 million?
Mr. Showe: Do you have the document you are looking at?

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Mr. Pilley: No.
Mr. Showe: Of the $11.2 million, the cost of issuance (COI) is $1.024 million. That's the period of delaying the assessment payment so your assessments don't increase.
Mr. Pilley: Is that the cost of issuing the bond? Mr. Showe: That is in the cost of issuance.
Mr. Pilley: Does the $1.024 million encompass both the issuance of the bond and the interest?
Mr. Showe: There are other costs associated with the issuance of the bonds. There is a
debt service reserve, discount, bond issuance, COI, a surety bond and an issue discount. All of those together total approximately $2.2 million, including the $1 million interest.
Mr. Pilley: Are we going to save that much more money by paying interest on the bond? Mr. Showe: That was the theory of issuing the bonds when we did.
Mr. McCarthy: Thank you for your comments. Would anyone else like to speak?
Tony Volpe, IRCC: Yes. I had a couple of question. My first question is three phased. It is concerning the bond lawsuit. There are legal costs associated with it. There is no way that we have been able to understand what the cost would be to defend that?
Mr. Showe: I don't think there's any way for us at this stage to estimate  the length of time or any of the costs associated with that.
Mr. Volpe: Those costs that would be allocated for that, what bucket would they come
out of?
Mr. Showe: The CDD General Fund. All of the assessments for the revenues.
Mr. Volpe: Okay. Thank you. The last part is how would that affect the financial
operations of the CDD?
Mr. Showe: At this stage, without knowing the amount, we can't really determine that. Mr. Volpe: So if the first initial cost was $1 million, that would come out of the General
Fund. So, if we took $1 million out of the General Fund, how would that affect the financial operations?
Mr. Showe: Pretty severely. Ms. Walsh: Drastically.
Mr. Bedwell: You would get an assessment.
Mr. Volpe: So at some point, do we end that legal defense?

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Mr. Showe: That would be up to the Board to determine.
Mr. Volpe: Okay. Thanks. My second question is that I want to talk about the engineering document, specifically one item, the dog park. Maybe I read it wrong. Correctly if I did, but I believe it says $55,000 for a dog park. Is that correct?
Mr. Showe: I think that was the initial estimate.
Mr. Volpe: The dogs I know, only care about grass and a fire hydrant. So, I'm not sure what we are going to be doing there. That's why I thought I'd ask you.
Mr. Showe: Typically a dog park is fencing. You need some kind of water station inside. You must provide ADA access to any facilities so there are some accompanying items associated with building a facility.
Mr. Bedwell: There will be a pavilion for people to sit down while their dogs are running around the dog park.
Mr. Volpe: Is that going to be created in an existing park? Mr. Showe: Correct.
Mr. Volpe: Alright. That park doesn't have any of that now?
Mr. Showe: Correct.
Mr. Volpe: Thank you very much. Mr. Oakley: Paul, can I comment? Mr. McCarthy: Yes.
Mr. Oakley: To go back to the gentleman's original question on why we decided to try  and go ahead with the bond issue now, we have a problem at the golf course right now, which is deteriorating bulkheads. I'm not going to say much more than that about them, but they  need to be fixed. If we were to fix them now, we would have to levy a special assessment. Rather than levying the special assessment on top of the $600 you are already paying now; my  concern  is that I didn't want to do that to the homeowners. If we are going to go through and fix the other stuff later down the road, it would be a good idea to put the whole thing together in one issue and get the bulkheads taken care of immediately rather than later. To stay away from legal suits that we could have from somebody falling off a bulkhead when it broke or constant upkeep and  repair. We had two or three over there. We had a couple of people falling in, breaking away. Its deteriorating. We had to put concrete bags in there to hold the bulkheads back. So,  it's  a situation. As for myself being a Board Member, I would rather take care of that problem now

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with a bond, rather than taking care of that problem with levying a special assessment to the homeowners. That's my logic for it. I don't know about the other Board Members.
Mr. Volpe: My second question didn't get answered. That was who is the bond insurance agent? I don't agree with the costs.
Mr. McCarthy: Thank you for your comments. Is there any other public comment?
Hearing none, the public comment section is now closed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the July 24, 2019
Meeting

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor the minutes of the July 24, 2019 meeting were approved, as presented.

FOURTH  ORDER OF BUSINESS	Consideration	of	Resolution	2019-06
Ratifying	and	Approving	Past	Board Actions
Mr. Showe stated this resolution is to ratify the actions of the Board taken at the emergency meeting that was held on August 19, 2019 in accordance with your emergency meeting provisions. This resolution re-affirms  the Board's  direction at that time to retain Shutts & Bowen under the engagement letter for the pending litigation and to schedule an Attorney­ Client Session for this afternoon. It's just a resolution to approve those actions taken at the emergency meeting.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Resolution 2019-06 Ratifying and Approving Past Board Actions was approved.

FIFTH  ORDER OF BUSINESS	Consideration of Agreements

Third Amendment to the Lease Agreement with Divots Grille, LLC
Mr. McCarthy: We have four different topics. The first three agreements are going to expire on September 30, 2020. The first one is a lease with Divots Grille. Are there any questions from anyone in the audience regarding that? Hearing none, recommend extending that lease agreement.

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Mr. Showe: For purposes of the audience, this extension was always contemplated in the original agreement. It is just an extension of the current rates and current contract rate for one year.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor renewing the Third Amendment to the Lease  Agreement with Divots Grille, LLC was approved.

Habitat Management Services with Kevin L. Erwin Consulting  Ecologist, Inc.
Mr. McCarthy: This agreement will exprre on September 30, 2020. Are there any questions from the Board? Hearing none, we need a motion.
Mr. Showe: His contract is also based on his expected hours. He bills based on actual usage so it may not be as high as in these agreements, but it mirrors your current agreement.

On MOTION by Mr. Oakley seconded by Ms. Walsh with all in favor renewing the Agreement with Habitat Management Services with Kevin L. Erwin Consulting Ecologist, Inc. until  September 30, 2020 was approved.

Aquatic Maintenance Services with ECOR Industries, Inc.
Mr. McCarthy: This agreement expires on September 30, 2020.
Mr. Showe: ECOR had a slight increase, just on the use of the chemicals and the size of the facility. I think it was about a 2% increase. That should be contemplated in your budget already.
Mr. McCarthy: Are there any questions from the Board? Hearing none, we need a motion.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor entering into an Agreement with ECOR Industries, Inc. until September 30, 2020 was approved.

Lake Bank Restoration with American Shoreline Restoration, Inc.
Mr. McCarthy: They are calling for $30 per linear foot and $2,500 linear feet for a total of $60,150. Are there any questions?

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Mr. Oakley: There wasn't an increase from last year.
Mr. Showe: It is the same price that they currently charge, so there's no increase in pricing. We budgeted $60,000, which slightly over the budget, but based on timing, we think it's good to recommend them to finish the work for the year.
Mr. Oakley: But that was increase from last year. Mr. Showe: I think the $30 per foot is.
Mr. Oakley: Its $40 per linear foot.
Ms. Walsh: Are we going to do this at the end of this fiscal year or is it for the upcoming fiscal year.
Mr. Showe: Likely by the time he gets in here and does the work, it will be in 2020. However, there are about three or four firms in the entire state that do it. This guy does a great job. He handles multiple CDDs throughout the area. He times them out so if we get them all on the schedule, we have them on his schedule.
Ms. Thomsen: Are we still staying with the same amount per year? Mr. Showe: $60,000 is what we placed in the budget.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor renewal of the Agreement with American Shoreline Restoration, Inc. was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
A.	General Manager's Report
Mr. McCarthy: As many of you probably know, our General Manager is in the hospital and Lane Burney who is the Head Golf Professional will make that presentation now.
Mr. Burney: Regarding upcoming events that we have going on, we have the Florida Junior Tour coming up on Saturday, September 7 and Sunday, September 8. As you know, we have had the Florida Junior Tour here for a long time. We hosted them in February and then we moved it to March in the last couple of years, but based on not being part of our season,  I skipped our last date and we moved it at the end of September so it is out of our season. Its right in front of our green aerification on our off-season. Basically, we are sacrificing less revenue to hold the same event. Its brought to you by the Florida State Golf Association (FSGA), which has been a big part of this. It's been a great event for the eight years that I've been at the golf course.

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We moved the dates around. So, I'm super excited about having the 13 to 18-year-old girls there. It's cool to be part of the FSGA and FGJT tour. Like I said, moving it to September is beneficial to us. They approached me about a winter series event in February, but I denied them that opportunity. We would love to hold multiple events through the FSGA, but based on it being in the middle our season, just doesn't make sense for us. West Shore High School is our home high school to the golf course. The boys and girls have matches once or twice a week. They hold them at other golf courses. The schools they compete against, have home courses as well. So, we host all of the home golf course events through West Shore. They basically have 4:00 p.m. matches in the afternoon. It goes through the first week of October. So, we have six more weeks left and we will be done with that as well.
Ms. Thomsen: So that's who we've been seeing.
Mr. Burney: Yes. Eastern Florida has also been practicing and they have always been welcome out on the golf course as well.
Mr. Oakley: They walk or ride.
Mr. Burney: The students from Eastern Florida walk. If their parents want a golf cart, they have to pay for it. We charge them for the use of our golf carts. We give a couple of golf carts to the coaches from each team. In weather circumstances, they are allowed to transport kids from holes back to the clubhouse, but that's the only time that kids are allowed to be on the golf carts. We have an interclub league event this weekend, hopefully, with Duran Golf Club, Baytree and Viera East. As you know, we have a storm bearing down on us. We only do this one year of the year. We are not taking an entire weekend for it. Duran plays on Friday, Baytree on Saturday and we play on Sunday. So, we will  be hosting that as long as  the weather stays good. It is 8:00
tee times. They don't do a shotgun so it doesn't really affect play whatsoever at the golf course. Regarding tee times, a huge part of our business is VieraGolf.com, TeeOff.com and GolfNow.com. The list goes on and on. There are a lot of avenues that GolfNow.com, TeeOff.com and EZ Links provide us to get our tee times out to the public. The rate of $41.50 is a public rate and $35 is the online rate. That is about 30% above the CDD resident rate and 25% above the Associate Member rate. I am really aggressive with our online rates when there are holes in our tee sheet. If we are talking about tomorrow morning and I have an hour worth of open tee times, I'm going to be very aggressive with that. At some point in time, there is a possibility that the rate could go lower than a CDD rate, but it's about filling that tee time. If I

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don't sell it, I make nothing. If I do sell it for $25 a player, it's still better than  getting  nothing. So, I am definitely aggressive with those last minute tee times on our website as well as other websites.
Mr. Oakley: Lane, explain to the audience what you mean when you say holes in the tee
sheet?
Mr. Burney: So basically  our tee sheets start at 7:00 a.m. every morning and runs through
6:00 p.m. So, if my resident members leave, we can book tee times, but there are always gaps  and holes on the tee sheet. If we don't fill those holes, it's just like an airline ticket. It doesn't get used. The bottom line is if they didn't sell the ticket, they get zero  dollars for it. So as that tee time slides by and the tee times go in an interval of 7 to 8 minutes. So, it's very easy for a couple of tee times, within 15 minutes, to just go by. The lights are on and my staff is there so those unused tee times aren't generating any dollars, whereas if I discount them aggressively, I still bring in revenue to the golf course. It's basically still running the same way. It's going to run regardless of those tee times. So, if my staff is there and we are paying everybody and the lights are on, its beneficial to us to be able to discount those tee times lower than even CDD resident rates to just generate revenue and get people and bodies into the golf course. Like I said, I will definitely look at that every single day. If I notice there are gaps, I'm going to be addressing  them. If It have to undercut the rate for a CDD resident, I'm going to do  it  because  I'm generating revenue, where if I don't do that, it's just going to go unused. We don't make any dollars if that's the case. The pro shop business has been really good. We had steady years the  last few years. The weather we have had in the last few weeks have definitely affected us. The golf course wasn't open for days. Pro shop sales, based on last year, are really  close. I wish it  was better, but unfortunately, we have had more weather this year through February and March and now through July and August. The inventory level is probably a little above what I like it at this point, but I will say that everything has been right on line with where we've been, even though we had the weather. That gives me confidence moving forward that everything is good there. I had a little blowout sale in the pro shop with merchandise that we have been going through this past season on, but we haven't had a lot of open days here in the last three weeks. So that's definitely affected the numbers. Overall, we have been open seven days in a row now and we are back on track. Regarding our golf academy, Mike Hogan had a tremendous junior golf playing  season  this year.  He had  two  clinics  with over  24 kids in each clinic. He had  enough

10

instructors out there, which is the hardest part. When you start getting  up in the 20 to 30 people in your junior clinics, it is hard to have enough instructors, but he did a great job with that. The return percentage of these kids that want to come back to this camp is unbelievable. It's amazing how many kids will sign up for one week and just beg their parents to bring them back. So, our client program has been awesome for a couple of years now, but it's just amazing that we see these kids come back year after year and they all grow so much. So, it's definitely an amazing little group we have. Regarding maintenance, our Superintendent is not here, Scott Everly. I spoke to him this morning. We went out on the golf course to talk about a couple of things that we are working on. So, on Hole #7, there's a trench that has been completed to divert water from the lake. We are having drainage issues with the lake. That's part of the bond as well to fix those drains on that hole, but at this point in time, based on this possible storm that we have approaching us, we wanted to be proactive and make sure if that lake overflows,  we are not  going to have an issue with anybody's backyards. So, we cut a trench  by  the cart path, in  between our #7 green and behind our #8 tee. There is a natural environmental area there that drains into the canal that's over by I-95. If the water gets into that drainage area, it drains very quickly into the canal. We are just worried if it takes a long time to get that point, that's why we were proactive and did that. There's also another lake that's in between the back of the #7 green and #8 tee that will accept some of this water. The idea is with this trench, if  there's  any overflow in the trench, it does overflow a cart path, but the cart path is high enough in that  section where it's not going to affect play. Like if the golf course is dry enough, even if we are trying to divert water with a pump or something like that. So, there is a secondary plan, to get the water out of where it is. We have a valve by the practice putting green that was leaking. We noticed that last week that they repaired the valve completely. As of the time I left, they were out there with a palette of sod to re-sod that area. So that area should start growing in right away and be good to go. The last thing here is the fairways were also mowed today. That was not a normal plan for a Wednesday, but because of the impending storm, we wanted to try  to get ahead. It's  not just because of the storm, but the amount of rain we could possibly get today. We were worried that if we didn't get out there and do it today, we were going to have an issue tomorrow.  If we get an inch-and-a-half of rain again like we did last night, there is a possibility? that the fairways weren't going to be mowed. So, we went out there and did it today so  we  were prepared. I have the daily rounds and revenue report. We have had an uncanny amount of rain

11

over the last three to four weeks now. Like I said, we've been open for seven days. Our budget is something that I paid a lot of attention to. If you look at our average daily revenue,  we are
- supposed to be averaging around $24,147 per day. We are well below that, which is based on the fact that we were closed 11 days. Four days outside of that 11, we were only nine holes open, whether it was the back or front nine. So, we are looking at 15 days out of 23 days that we were literally closed or only had nine holes open, but if you look at our last week, we were averaging over $2,778 per day. So, based on that, we are right where we want to be. It's not funny and its one of those things. It was heartbreaking to be there and calling my staff off every single day and telling them, "Don't even bother coming in." However, based on other comments I heard from other golf courses, we made the right decision. I know we made the right decision because a lot  of golf courses are actually out there spending money on repairing issues that were created by being open. I heard a lot from a local retail shop where a lot of golfers were coming in there that couldn't believe that the golf course was open. To be honest, we were in that position. We open on a Friday morning and we had only the back nine open and it was really wet. We definitely have people coming off of the golf course saying that we shouldn't have even opened today. We do everything we can to generate revenue. That's my job. So, I want to be open and do those things, but at the end of the day, we only have damage on two holes because of the fact that we decided that it was just not that good enough. Unfortunately, by being a public facility, we can't go out there and drive people around. They just don't have the know-how of where they need to be and the right things to do. So, people are not purposely trying to destroy your fairway or your golf course, but it happens. So, the fact that we stayed closed, I think we definitely made  the  right call, regardless of the loss of revenue because now our golf course is in really good shape. Moving forward, we have one fairway where we are going to have to do a little extra work, but that's it. Other than that, the only playable hole that we had an issue with was #12. Its looking better already. We are going to have to do a little top dressing to get it back to where it was.
Ms. Walsh: Good.
Mr. Burney: That's all I have.
Mr. McCarthy: Are there any questions for the Board? Hearing none,

12

SEVENTH ORDER OF BUSINESS	Treasurer's   Report  -	Consideration of
Financial Statements

Approval of Check Register

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor Checks #3681 through #3695 from the General Fund in the amount of $152,235.94 were approved.

Ms. Walsh: No checks were written out of the capital reserve account.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Checks #26964 through #27011 from the Golf Course Fund in the amount of $35,862.97 were approved.

Mr. Bedwell: Jason, on the General Fund, we have $102,641 for the debt service. Is that moving the money over to pay the bonds in November? It's the last item in the General Fund check register.
Mr. Showe: Yes. When we get the tax receipts in, it all comes in on one check. We deposit it into the General Fund and whatever portion should go to debt service is cut from the General Fund.
Mr. Bedwell: Thank you.

Balance Sheet and Income Statement
Mr. Showe: No action is required by the Board.

EIGHTH ORDER OF BUSINESS
A.	Presentation of Bond Information
Mr. McCarthy: Bill?

Supervisor's Requests

Mr. Oakley: Yes. I passed it out at the last workshop meeting, a piece of paper that tried  to explain things to myself and maybe residents if they went online to look at it. Just to give you an example, the Viera East golf course had 8,894 rounds of golf for COD residents for the year. Prepaid residents that were CDD residents had 6,979 prepaid rounds and the total number of

13

rounds for CDD residents was 15,868 rounds of golf. Just the CDD residents, nobody else. We normally run how many rounds of golf? 54,000?
Mr. McCarthy: Yes.
Mr. Burney: It was 52,500 within the last few years.
Mr. Oakley: So that gives you an idea out of those 52,000, 15,863 were residents. Out of the 4,400 homeowners, 983 residents are in the play system at Viera East. That doesn't mean if I'm a resident and have gone over there and played and I didn't register, so there probably could be more than that. So out of the 4.400 homeowners, there are 983 CDD residents that are registered as residents of the golf course for play. Also, after listening to quite a few people's comments on the bond issue, I went through and came up with something that I could  understand. The bond is going to cost $182 per year. Your current taxes are $679. Your new assessment in 2023 will be $447. Each homeowner will have their taxes go down $232. So, the taxes will be less. All homeowner assessments will be going down in 2023, providing there is no increase in operating maintenance costs. Then I heard somebody talk about commercial property and how much they are going to cost. If it's going to cost us, it's going to cost us. So, Jason was kind enough to find a piece of commercial property that was one acre. So, to give you a little bit of an idea now. The current assessment for a commercial piece of property, one acre, is $5,609. The new assessment with the bond, the current property will be $2,501. So that commercial property owner will be saving, if the bond goes through $3,108. All commercial property owners and taxes will go down in 2023, if there's no increase on O&M prices. So, I think with that information out there, it put it in better perspective for myself, sure. If the bond issue didn't go through and this lawsuit is acceptable, then what's going to happen is everybody will save considerably more. The homeowners will save $182 a year more and the commercial property people will be saving $2,501. Folks, you will be hit with a special assessment about every three  or four years because we have to pay for a sprinkler system, a new pump, which we are already working on, pay for different things like this. If you want a dog park, you are going to be hit with a special assessment for a dog park. So, by putting the bond out there, looking at those numbers, its less painful for everybody. When the Board was making a decision on the bond. We have a choice of 10 year, 15 years or 20-year bond. The 10-year bond, would have cost you more than what you are paying right now. The 15 year is halfway in between. I'm probably not going to be here in 20 years and when my grandkids sell the house, they are passing that issue in 15 years or

14

so down to somebody else who's playing house. So, my logic was to pass it on down the road to people that are going to be here with the advantage of the dog park in Woodside and the nature trails and the golf course. You are going to have the opportunity to have the pleasure of being there in reasonably good shape and they will be able to pay for some of it or you will have to pay for it all upfront. Thank you.
Mr. McCarthy: Melinda? Ms. Thomsen: No.
Mr. McCarthy: Jo?
Ms. Walsh: I just have a question for Jason. The mailing and everything that went out, I don't see it in here unless it's from Allegra.
Mr. Showe: It may not have been charged. I think we might have it on one of the GMS credit cards and Fed-ex. It will probably get processed at a later point.
Ms. Walsh: What was the figure on that?
Mr. Showe: Just the mailing itself runs about $1.00 per letter, plus there are costs for the folding and assembly. So, you are probably looking in the neighborhood of $7,000.
Ms. Walsh: Right. So, when we were asked why we don't send mailings out every month to tell everybody what's going on, we utilize the website for that because we don't want to spend
$7,000 a month to do that. People don't realize just how much something like that costs and I just wanted everyone to be aware of that. Otherwise, I'm done.
Mr. McCarthy: Thank you. David?
Mr. Bedwell: Could I read why I voted for the projects? Mr. McCarthy: Absolutely.
Mr. Bedwell: The only reason I approved the project was to increase efficiencies and prevent deterioration of the golf course and clubhouse. To the point that the golfers decide they are not receiving value for the price they are paying, when enough golfers decide to play golf elsewhere, the golf course will be suffering because of the shortfall of revenues. If any losses continue in the future, we will be required to assess residents for the projected annual loss. To me, it was a choice between paying for the projects now or paying for the losses in the future. Thank you.
Mr. McCarthy: I have two items. Basically, with this problem we are having over by the #7 green with the retention pond, Ed Grasser who is head of maintaining the retention ponds and

15

wetlands for us and our Superintendent were very proactive in solving the problem. When I became aware of the storm coming, I immediately called Scott and said, "What is he going to do over on #7?" He said, "Mr. McCarthy, its already solved." That's the type of employee you want to have. So, they both figured out the problem and solved it. He tells me it's going to work and would not cause any flooding in the community. So, to have two employees like that, I wanted to get that into the record. Lastly, I would like to say, in terms of this bond, what it will do if it does go forward is it will set this golf course up for success for the next 25 years. It will make the CDD healthy and vibrant as we go forward. To me, it's a very good thing.
Mr. Oakley: I have one other item. Just as a follow up, I happened to ask Tim at our last meeting, after the bond meeting and after people were so upset, how many people came into his office to see what we were doing. His answer was, "They were so upset that no one came to see me and look at the plans, ask me specifics and things of that nature," which is really, really sad.
Peter Carnesale, IRCC: With all due respect, I attempted to go into his office, but he was
out.
Mr. Oakley: He has been ailing. You would think that there would be a lot of people and
he said, "Basically, no."
Jim Moore, Osprey: I talked to Tim. I was in his office a number of times.
Tom Jay, Lakes of Viera East: Before the last meeting, I was in Ken's office when I received the notice. I met with Lane and some of the crew. I got a good tour of the area and the plans for expansion.
Mr. Oakley: I specifically asked him after the meeting because a lot of homeowners were complaining and he said no one came to him after the meeting. He said there were some people before the meeting.

NINTH ORDER OF BUSINESS	Recess Board of Supervisors Meeting
Mr. McCarthy: At this time, we are going into an Attorney-Client Session, but before we do, I will re-open the public comment period. So, if someone has anything they would like to say, you will be timed for three minutes and have a 30 second warning. The public comment period is now open.
Mr. Showe: Procedurally for the sake of the residents, we are going to have a private Attorney-Client Session with the CDD Board to address the litigation issues. Pursuant to Florida

16

Statutes and the rules of the District, that meeting is not accessible for the public. We will have  to recess this meeting, go into that Attorney-Client Session and they will reconvene the CDD meeting before adjourning. You are welcome to stick around, if you want to be here when they reconvene and adjourn this meeting, but we wanted to open up public comment again so you don't have to if you choose not to just wait around until that other meeting is over. We don't  know how long that is going to go.
Mr. McCarthy: The public comment period is now open. Please say your name and subdivision.
Mr. Carnesale: We have our own golf course so very few of our people use your facility
at all. Based on your numbers, less than 25% of the 4,200 use the facility. All 4,200 houses are paying for the facility, whether by bond or by assessing. The question is whether or not that in itself is fair at all. I'm not talking about whether it's the bond or not. I'm  talking  in terms of  100% of the people that live within that area are paying for the golf course, but only less than 25% are using it.
Mr. McCarthy: Thank you for your comments, sir.
Mr. Jay: This is the second meeting I have attended. I've lived here for about three years now. My question on the litigation is that I understand that the tax rates are going to drop both  for residents and businesses. So, is the objection primarily against a rate increase or against the manner in which the Board was able to make these rules?
Mr. Showe: I don't think that's a question that we can answer at this stage. I know the document is available through the Brevard County Clerk of the Courts office. You can review that and make those determinations on your own.
Mr. McCarthy: Thank you sir for your comments.
Mr. Moore: Who is receiving the money for the issuance of the bond?
Mr. Showe: All of the staff that has worked on the documents that produce the bond. that is part of the COL
Mr. Moore: Is there a company name?
Mr. Showe: The engineer, attorney, bond counsel, etc. Multiple amounts of staff worked on that bond.
Mr. Moore: So its spread out through multiple people.

17

Mr. Showe: Correct. I think there is a list in some of the bond documents. I will see ifl can track that down for you.
Mr. McCarthy: Is there anyone else? Terri King: Yes.
Mr. McCarthy: She's not in the subdivision.
Mr. Showe: That's fine. Its public comment.
Ms. King: I know that my contract for the next year was last amended last year and then it was approved. Should the bond go forward and you do construction, if my contract ends on September 30th and construction is later than that, is the Board allowed to extend it so they start off clean once the facility is re-opened?
Mr. Showe: We will have flexibility to draft a contract that is mutually agreeable to both you and the Board.
Ms. King: So that can be amended later on at any time?
Mr. Showe: Correct.
Mr. McCarthy: Does anyone else have a public comment?
Jim McSeveney, Heron's Landing: Yes. Is it my assessment that having the bond does not mean that we have to spend the money? It is just for the golf course recreation. It is not as specific as the information you gave out at the meeting.
Mr. Showe: In general terms, if the CDD is issued bonds, it's a governmental body. We have to spend the money in accordance with the sheet we provided with the projects we provided. The District Engineer also has to certify any expenses are in line with the report he produced. That doesn't mean you have to spend an exact dollar amount, but generally, you have to spend the projects as indicated as part of the plan that was approved by the Board and as part of the resolution.
Mr. McSeveney: So the approval of the bond is the Board. Mr. Showe: Correct.
Mr. McSeveney: The oversight of whether it is spent that way is the Board. Correct? Mr. Showe: The Board is approving these projects.
Mr. McSeveney: Would there be oversight of how its spent?
Mr. Showe: It has to be spent in accordance with that document that was approved by the engineer. There may be extenuating circumstances where there's contingency that undefined, but

18

for the most part, it has to be spent in accordance with the documents that were produced and approved by the Board.
Mr. McCarthy: Potentially, we would see the project come in under budget. That is our
goal.
Mr. Showe: Approximately.
Mr. Bedwell: Do we send a report to the state?
Mr. Showe: We send a report to the state every year as part of the audit. This will be
included as part of the audit as well.
Mr. McSeveney: That's why my original recommendation was to have an Oversight Committee to make sure that the funds were spent based on the negative impact that people have about it. When the county taxed us, they had an Oversight Committee to make sure the funds were spent exactly like the tax bill purposes.
Mr. McCarthy: Does anyone else have a public comment?
Mr. Volpe: I just want to make sure my comments were taken as positive. I didn't want you to think that I'm not doing my part.
Mr. Oakley: We're good.
Mr. Jay: Regarding the numbers you put out, I think that's terrific that you took the time to do that and I think there is a savings here based on where we were before. I think the focus of the people in the population is that they don't agree with what we expect of them. I wasn't here before. There are reasons why, but I trust that you made decisions that you felt were appropriate for the community. As far as I'm concerned, I'm fine. Moving forward, I'm high level management, certified in project management, MBA, business construction and technology. So, if I can help you out with any of this, I'll be glad to. Let me know. The most important thing is that anything we do is monitoring. When you monitor you can make adjustments? That is really the focus of project management. There is a monitoring process where you make corrections because we are all human. We make mistakes and things go awry. We monitor and have the processes in place to make corrections. Thank you.
Mr. McCarthy: Thank you for your comments. We will make the General Manager aware of your credentials. Is there anyone else for public comments?
Mr. Showe: If not, we need a motion to recess the Board of Supervisors meeting to convene the Attorney-Client Session.

19

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor the Board of Supervisors meeting was recessed to convene the Attorney-Client Session.

Mr. McCarthy: The discussion of the litigation is titled, "Robert Dale and All, versus the Viera East CDD, Case #2019CA041770." It is estimated that the Attorney-Client Session will last one hour. The Attorney-Client Session shall be attended by Paul McCarthy, David Bedwell, William Oakley, Jo Walsh, Belinda Thomsen, Jason Showe, Brad Ratton, Jack McElroy and a court reporter. Pursuant to Section 286.0011 of the Florida Statutes, all others shall be excluded. Upon completion of the Attorney-Client Session, we will reopen for public comment.

TENTH ORDER OF BUSINESS	Reconvene Board of Supervisors Meeting
Mr. Showe: As part of the actions, it would be appropriate for the Board to approve a not­ to-exceed of $30,000 to hire a financial expert to provide some testimony on the Assessment Methodology.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor approving a not-to-exceed of $30,000 to hire a financial expert to provide some testimony on the Assessment Methodology was approved.

Ms. Walsh: Do we want to give any other authority or are we good with what we have?
Mr. Showe: I think we are good to start with that. That would at least allow them to get started. If anything additional is needed, we could consider those at the September meeting.
Mr. McCarthy: We are all set. Mr; Showe: I believe so.

ELEVENTH ORDER OF BUSINESS	Adjournment

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

20

Secretary/Assistant Secretary	Chairman/Vice Chairman

21

S ECTION V

S ECTION A

Viera East
Community Development Districy
Check Register Summary
August 22, 2019 through September 18, 2019

Fund	Date	Check#'s	Amount

General Fund		
	8/22/19	3696-3707	$	34,295.79	
	8/28/19	3708-3712	$	13,761.46	
	9/5/19	3713-3715	$	870.11	
	9/13/19	3716-3719	$	17,459.51	

 	Sub-Total	$	66,386.87 

Capital Reserve

 	Sub-Total	$	

Golf Course		
	8/22/19	27012-27046	$	30,385.32	
	8/28/19	27047-27061	$	11,585.82	
	9/5/19	27063-27068	$	5,556.05	
	9/13/19	27069-27096	$	11,316.07	

 	Sub-Total	$	58,843.26 
ITotal	$	125,230 .13 1

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	1

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

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

8/22/19 00056

8/22/19 00223

8/22/19 08222019 201908 300-15500-10000
SECURITY SERVICES
ADT SECURITY SERVICES
8/20/19 23041	201908 330-53800-49200
DEWATER/EXCAVATE

*	540.21
- -  - -  - - -  - -  - - -54-0-.2-1 003696
*	4,490.00

8/22/19 00225

5/04/19
5/04/19
5/04/19
5/04/19

ATLANTIC DEVELOPMENT OF COCOA, INC.

*

345698	201908 300-20200-10100
FY2018 AUDIT
345698	201908 300-15500-10000	*

*

FY2018 AUDIT
345698	201908 310-51300-32200
FY2018 AUDIT
345698	201908 300-13100-10000	*
FY2018 AUDIT

-  -  - - -  -  - -  - - -4,-49-0.-00-
5,416.70
146.90
146.90
1,339.50

003697

8/22/19 00040

8/22/19 00195

8/22/19 00210

BERGER, TOOMBS, ELAM, GAINES & FRAN
8/02/19 08022019 201907 330-53800-47200
AQUATIC WEED CONTROL
ECOR INDUSTRIES, INC.
8/22/19 7571234	201908 320-53800-34100
PEST CONTROL PROGRAM
ECOLAB PEST ELIMINATION DIV
8/30/19 08302019 201908 340-53800-47300
ELECTRIC BILL

- - - -  - - -  -  -  -  -7-,0-50.-00-
*	7,764.90
- - -  - - -  -  -  -  - -7-,76-4-.90-
*	328.08
-  -  - - -  -  -  -  -  - -  -3-28-.08-
*	19.98

003698

003699

003700

8/22/19 00010

FPL
7/31/19 20038	201907 330-53800-47100
ECOLOGIST SERVICES
7/31/19 2037	201907 330-53800-47100
ECOLOGIST SERVICES

- -  -  -  - - - - - -
*	3,040.00
*	7,795.50

19.98 003701

8/22/19 00190

KEVIN L ERWIN CONSULTING
8/20/19 067050	201908 340-53800-46000
AUTO SUPPLIES

- - - - - - - - - - 10,835.50 003702
*	87.47

8/22/19 00169

NAPA AUTO PARTS
8/08/19 IV97520	201908 340-53800-46000 FREIGHT AND HANDLING
8/09/19 IV97650	201908 340-53800-46000 FREIGHT AND HANDLING

- - - - - - - - - -
*	304.45
*	57.40

87.47 003703

ROBINSON EQUIPMENT CO., INC	361.85 003704

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	2

CHECK  VEND# •..••INVOICE••••. •••EXPENSED TO•••	VENDOR NAME	STATUS DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
8/22/19 00217	8/08/19 02909308 201908 340-53800-47900	*
PALLETS

*

8/08/19 02909440 201908 340-53800-47900
PALLETS

AMOUNT

24.84
31.70

••••CHECK•.••• AMOUNT	#

8/22/19 00212

SOLID WASTE MANAGEMENT DEPT
8/15/19 6455659	201908 340-53800-47410
BANKING SERVICES
8/15/19 6455659	201908 340-53800-47420
BANKING SERVICES

- - - - - - - - - -
*	1,565.29
*	733.15

56.54 003705

8/22/19 00224

8/28/19 00034

8/28/19 00221

TIAA COMMERCIAL FINANCE, INC.
8/20/19 17265375 201908 330-53800-49200
RENTAL EQUIPEMENT
UNITED RENTALS, INC.
9/09/19 09092019 201908 340-53800-47300
UTILITIES/ WATER
CITY OF COCOA
8/30/19 00053815 201908 300-15500-10000
HEALTH INSURANCE
8/30/19 00053815 201908 300-13100-10000
HEALTH INSURANCE

-  - -  -  - -  -  -  - - -2,-29-8.-44 003706

-

*	462.82
-  -  - - -  - - -  - -  -  -46-2.-82- 003707
*	151.29
-  - - -  -  -  -  -  - -  -  -15-1-.29- 003708
*	33.88
*	13.60

8/28/19 00198

COMBINED INSURANCE COMPANY
9/15/19 9765169	201908 310-51300-41000
POLYCOM PHONE SYSTEM

- - - - - - - - - -
*	289.05

47.48 003709

8/28/19 00126

GRAYBAR FINANCIAL SERVICES
8/01/19 352	201908 310-51300-34000
MANAGEMENT FEES AUG 2019 8/01/19 352	201908 310-51300-35100
INFORMATION TECH AUG 2019 8/01/19 352	201908 310-51300-31700
DISSEMINATION SRVCS AUG19 8/01/19 352	201908 310-51300-51000
OFFICE SUPPLIES
8/01/19 352	201908 310-51300-42500
COPIES
8/01/19 352	201908 340-53800-41000
TELEPHONE
8/01/19 352	201908 310-51300-42000
USPS FEDEX

289.05 003710

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

-
*	8,370.00
*	283.33
*	83.33
*	40.00
*	262.65
*	8.75
*	3,986.56

GOVERNMENTAL MANAGEMENT SERVICES	13,034.62 003711

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	3

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

STATUS	AMOUNT	.•••CHECK•...• AMOUNT	#

8/28/19 00188

9/05/19 00189

8/06/19 91211613 201908 340-53800-54100
UNIFORMS
8/13/19 91211624 201908 340-53800-54100
UNIFORMS
8/20/19 91211635 201908 340-53800-54100
UNIFORMS
8/27/19 91211646 201908 340-53800-54100
UNIFORMS
-  -  -  -  -  -  -  - - - - - -  -  - - - - -UN-IF-I-RST- C-OR-PO-RA-TION
9/04/19 1421760	201909 340-53800-41000
TELEPHONE

*	50.05
*	62.99
*	62.99
*	62.99
-  -  - - -  -  -  -  -  - - -2-39-.0-2 003712
*	528.03

9/05/19 00483

BLUELINE TELECOM GROUP, LLC
9/01/19 AUG2019	201908 340-53800-46000 SUPPLIES- AUG STATEMENT

-  - - -  -  - - -  -  - -  -52-8-.03-
*	171.33

003713

9/05/19 00078

9/12/19 00056

LOWE'S
8/30/19 117063	201908 340-53800-46000
MOWER SUPPLIES
ROCKLEDGE MOWER & SERVICE
9/02/19 40183643 201909 300-15500-10000
SECURITY SERVICES

-  - - -  -  - - - -  -  -  -1-71-.33- 003714
*	170.75
-  -  -  -  -  - - - - - -  -1-70.-75- 003715
*	737.24

9/12/19 00182

9/12/19 00040

ADT SECURITY SERVICES
8/22/19 21849	201908 340-53800-47900
DUMP & RETURN 30YD TRASH
DANNY'S RECYCLING & HAULING, INC
9/01/19 10114SEP 201908 330-53800-47200 AQUATIC WEED CONTROL

*	240.00

*	7,564.90

737.24 003716

240.00 003717

ECOR INDUSTRIES, INC.	7,564.90 003719

9/12/19 00040

8/05/19 357567	201908 330-53800-47200
MONTHLY SERVICES
8/06/19 357748	201908 330-53800-47200
LAWN MONTHLY SERVICES
8/26/19 357523	201908 330-53800-47200
AQUATIC WEED CONTROL
8/30/19 357529	201908 330-53800-47200
AQUATIC WEED CONTROL SRVC 9/01/19 357523	201909 330-53800-47200
AQUATIC WEED CONTROL SRVC 8/05/19 357567	201908 330-53800-47200
MONTHLY SERVICES

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

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	4

CHECK  VEND# .....INVOICE•......•EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
8/06/19 357748	201908 330-53800-47200
LAWN MONTHLY SERVICES
8/26/19 357523	201908 330-53800-47200
AQUATIC WEED CONTROL
8/30/19 357529	201908 330-53800-47200
AQUATIC WEED CONTROL SRVC 9/01/19 357523	201908 330-53800-47200
AQUATIC WEED CONTROL SRVC

STATUS	AMOUNT	••..CHECK..••.
AMOUNT	#
V	198.00-
V	3,406.76-
V	3,295.90-
V	7,564.90-

9/12/19 00126	9/01/19
9/01/19
9/01/19
9/01/19
9/01/19
9/01/19

ECOR INDUSTRIES, INC.
355	201909 310-51300-34000
MANAGEMENT FEES SEPT 19 .
355	201909 310-51300-35100
INFO TECH SEPT 19
355	201909 310-51300-31700
DISSEMINATION AGENT SRVCS
355	201909 310-51300-51000
OFFICE SUPPLIES
355	201909 310-51300-42500
COPIES
355	201909 340-53800-41000
TELEPHONE

- - - -  -  -  - - - -
*	8,370.00
*	283.33
*	83.33
*	20.00
*	126.75
*	33.96

.oo 003720

GOVERNMENTAL MANAGEMENT SERVICES	8,917.37 003721

TOTAL FOR BANK A TOTAL FOR REGISTER

66,386.87
66,386.87

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	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	#

8/22/19 00782

8/09/19 15911-00 201908 340-57200-51100
CLEANING
8/09/19 15911-00 201908 320-57200-51100
CLEANING
8/20/19 18568	201908 340-57200-51100
CLEANING MATS
8/20/19 18568	201908 320-57200-51100
CLEANING MATS

*	25.50
*	74.59
*	25.50
*	74.59

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

A LINEN CONNECTION

- - -  -  -  -  -  -  - - -  -20-0-.1-8 027012

8/22/19 01445	8/07/19 26964	201908 390-57200-43000
LED LIGHTING
8/07/19 26964	201908 300-13100-10000
LED LIGHTING
8/07/19 26964	201908 320-57200-43000
LED LIGHTING
8/07/19 26964	201908 340-57200-43000
LED LIGHTING

*	201.80
*	201.80
*	201.80
*	201.79

8/22/19 01380

BANLEACO
8/13/19 808	201908 320-57200 54500
PROSHOP WIRING CLEANUP

- - - - - - - - - -
*	95.00

807.19 027013

8/22/19 00987

BLACK HOLE MAKERS LLC
8/01/19 23424	201908 320-57200-48000
1/4 PG ADVERTISEMENT

- - - -  -  - -  -  -  -  -  - 9-5.-0-0 027014
*	465.00

8/22/19 00024

8/22/19 00279

BLUEWATER CREATIVE GROUP INC
8/15/19 08152019 201908 330-57200-43000
UTILITIES
8/15/19 08152019 201908 350-57200-43000
UTILITIES
8/15/19 08152019 201908 390-57200-43000
UTILITIES
CITY OF COCOA UTILITIES
8/22/19 08222019 201908 320-57200-54000
RENEWAL FEE

-  -  -  - - - -  -  -  - - -46-5.-00-
*	177.29
*	177.29
*	437.07
-  -  -  -  -  - -  -  -  -  - -7-91.-65-
*	200.00

027015

027016

8/22/19 01243

8/22/19 01388

CITY OF ROCKLEDGE
8/12/19 Il4587	201908 300-14200-10000 SUPPLIES
COBRA GOLF, INC
8/02/19 AR443003 201908 390-57200-54600 ADVERTISEMENT

-  -  -  -  -  - - - - -  - -20-0-.0-0 027017
*	9.17
-  -  -  - -  - - -  -  - -  -  -9.-17- 027018
*	172.48

DEX IMAGING	172.48 027019

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	2

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

STATUS	AMOUNT	.•..CHECK.•••• AMOUNT	#

8/22/19 01333

8/22/19 01335

8/15/19 08152019 201908 300-34700-00714
DRINK TICKETS
8/15/19 08152019 201908 300-13100-10500
UTILITIES CREDIT
DIVOTS GRILLE
8/11/19 18463237 201908 390-57200-54600
INSTALLMENT DUE

*	359.43
*	191.85-
-  -  -  -  -  - -  -  - -  -  -1-67-.58-
*	5,167.72

027020

8/22/19 01394

8/22/19 00030

8/22/19 00108

DLL FINANCE LLC
8/02/19 62510963 201908 330-57200-54600
RENTAL
ECOLAB
7/23/19 6-620-70 201907 320-57200-42000
SHIPPING
7/30/19 6-628-32 201907 320-57200-42000
SHIPPING
FEDEX
8/20/19 00027035 201907 320-57200-48000
ADVERTISEMENT

-  -  -  -  -  - - - - -
*	95.85
- - - -  - - -  - - -
*	45.62
*	47.84
- - -  -  - - - -  - -
*	2,186.76

5,167.72 027021

95.85 027022

93.46 027023

8/22/19 00076

8/22/19 00419

FLORIDA TODAY
8/06/19 08062019 201908 300-13100-10500
UTILITIES
FLORIDA CITY GAS
8/15/19 13844	201908 320-57200-48000
MEMBERSHIP RENEWAL

-  - - -  -  -  - - -  - -2-,18-6.-76-
*	191.85
- -  - -  -  -  -  -  - - - -1-91-.85-
*	500.00

027024

027025

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

FLORIDA SPACE COAST GOLF ASSOC

- - - -  -  -  -  -  - -  - -5-00.-0-0 027026

8/22/19 00035	8/09/19 08092019 201908 330-57200-43000
ELECTRIC
8/09/19 08092019 201908 340-57200-43000
ELECTRIC
8/09/19 08092019 201908 390-57200-43000
ELECTRIC
8/09/19 08092019 201908 300-13100-10000
ELECTRIC
8/09/19 08092019 201908 320-57200-43000
ELECTRIC
8/09/19 08092019 201908 300-11500-10000
ELECTRIC
8/09/19 08092019 201908 350-57200-43000
ELECTRIC

*	691.52
*	691.52
*	1,691.32
*	422.82
*	92.52
*	52.95
*	597.28

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	3

CHECK  VEND# •.••.INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
8/30/19 08302019 201908 320-57200-43000
ELECTRIC

STATUS	AMOUNT		.•.•CHECK...•• AMOUNT	#
*	25.53

8/22/19 01141

FPL
7/24/19 07242019 201908 300-34700-00200
MEMBERSHIP REIMBURSEMENT

-  - - -  - -  - - -  -  -4,-26-5.-46 027027

-

*	3,283.97

8/22/19 00587

8/22/19 00194

GAIL BENTON
8/09/19 581980	201908 390-57200-46100
OIL AND GAS
8/09/19 581980	201908 300-13100-10000
OIL AND GAS
8/09/19 582119	201908 390-57200-46100
OIL AND GAS
8/09/19 582119	201908 300-13100-10000
OIL AND GAS
GLOVER OIL COMPANY INC
8/02/19 PINV0101 201908 390-57200-47500 MASKIGN AGENT

-  - - -  -  -  -  - - -  -3,-28-3.97-

-

*	957.24
*	471.47
*	274.44
*	135.17

-

- -  -  -  -  -  - - -	-1-,8-38-.32-
*	420.00

027028

027029

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

GOLF VENTURES INC

-  - - -  -  -  -  -  -  - - -42-0.-00-

027030

8/22/19 01127	8/14/19 00100014 201908 300-13100-10000
GF ADMIN
8/14/19 00100014 201908 300-13100-10000
GF MAINTENANCE
8/14/19 00100014 201908 390-57200-22000
GC MAINTENANCE

*	739.12
*	1,204.54
*	1,533.10

8/22/19 00158

HEALTHFIRST HEALTH PLAN
7/15/19 SO402050 201908 390-57200-47500 FERTILIZER AND SHIPPING

-  -  -  - - -  -  -  -  -  -3,-47-6.-76-
*	140.34

027031

8/22/19 00159

HOWARD FERTILIZER CO.,INC.
8/09/19 70107	201908 390-57200-46000
GRIT LAPPING COMPOUND

- -  - -  - - - -  -  -  -  -1-40-.34- 027032
*	113.00

8/22/19 00045

ISLANDER GOLF SUPPLY, INC.
8/12/19 15335	201908 390-57200-46000
2 KEYS

- - - - - - -
*

8.56

113.00 027033

8/22/19 01189

LACEY'S LOCK SERVICE INC
8/09/19 6595	201908 320-57200-48000
1/2 PAGE ADVERTISEMENT

- - - - - -  -  -  - - -  - -8-.56- 027034
*	350.00

MAVERICK MULTIMEDIA INC	350.00 027035

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	4

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

STATUS

AMOUNT	••••CHECK•••••
AMOUNT	#

8/22/19 01358

8/22/19 00315

7/31/19 07108708 201907 390-57200-46000
LOW/HIGH PRESSURE AIR
NEXAIR, LLC
8/12/19 470282	201908 350-57200-51300
RANGE FLAGS

*	26.86

-

-  -  - - -  - - -	-  -  -  -26-.86-
*	782.01

027036

8/22/19 01391

PRESTIGE FLAG INC
8/19/19 IV97771	201908 390-57200-46000 SUPPLIES, EQUIPMENT, SHIP

-  -  - -  -  -  -  -  - -  -  -78-2.-01- 027037
*	226.86

8/22/19 00603

ROBINSON EQUIPMENT CO INC
8/12/19 116128	201908 390-57200-51200
MOWING, BLOWER SERVICES

- -  -  - - -  -  - -  -  -  -22-6.-86-
*	444.89

027038

8/22/19 00399

ROCKLEDGE MOWER & SERVICE
9/01/19 09012019 201908 320-57200-34100
TERMITE CONTROL

-  - - -  - - -  -	-  -44-4.-89- 027039

- -

*	325.00

8/22/19 01210

8/22/19 01440

SLUG-A-BUG
8/10/19 80553459 201908 320-57200-51000
SUPPLIES
STAPLES ADVANTAGE
8/03/19 6	201907 320-57200-22400
DRUG TESTING

-	-  -  -  -  -  -  - - -32-5.00-

- -	-

*	171.41
- - -  -  -  -  -  -  - - -  -1-71.-41-
*	94.44

027040

027041

8/22/19 01366

STEWARD ROCKLEDGE HOSPITAL INC
8/08/19 6138684	201908 350-57200-46100
CUSHMAN REFRESHER PAYMENT 8/08/19 6138684	201908 390-57200-54600
CUSHMAN HAULER PAYMENT
8/08/19 6138684	201908 390-57200-54600
TORO SAND PRO PAYMENT
8/14/19 6150861	201908 390-57200-54600
CUSHMAN HAULER PAYMENT

- -  - -  -  -  -  - - -
*	242.41
*	419.64
*	430.63
*	248.00

94.44 027042

8/22/19 01454

TCF NATIONAL BANK
8/09/19 63413596 201908 300-13100-10000
HEALTH INSURANCE
8/09/19 63413596 201908 300-13100-10000
HEALTH INSURANCE
8/09/19 63413596 201908 300-15500-10000
HEALTH INSURANCE
8/09/19 63413596 201908 300-15500-10000
HEALTH INSURANCE

-  -  -  -  -  -  -  - - -  -1-,3-40.-68-
*	146.32
*	200.34
*	52.50
*	316.09

027043

UHS PREMIUM BILLING	715.25 027044

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	5

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

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

8/22/19 01421

8/22/19 00117

7/31/19 0719-TR7 201907 300-13100-10000 INSURANCE

7/31/19	0719-TR7 201907	300-13100-10000	*	33.33	
7/31/19	0719-TR7 201907	390-57200-22000	*	58.34	

INSURANCE INSURANCE
WAGEWORKS, INC.
8/05/19 40910637 201908 390-57200-46000
RAKE SPRING TIRE TORO
8/07/19 40911140 201908 390-57200-46000
BEDKNIFE TOURNAMENT
8/07/19 40911141 201908 390-57200-46000
RAKE SPRING
8/13/19 40912134 201908 390-57200-46000
GASKET CYL. HEAD
8/15/19 40912635 201908 390-57200-46000
URETHANE, SLEEVES, STEEL

*	8.33

*	549.90
*	160.82
*	300.45
*	41.68
*	64.77

100.00 027045

WESCOTURF INC.	1,117.62 027046

8/28/19 00024

8/22/19 08222019 201908 320-57200-43000
UTILITIES/ WATER

*	59.36

8/28/19	00086	8/28/19	74727A WEBSITE	201908 300-15500-10000	*	600.00	
		10/01/19	74727
WEBSITE	201908 320-57200-48000	*	600.00	
		8/28/19	74727A	201908 300-15500-10000	V	600.00-	
			WEBSITE	ADVERTISING			
		10/01/19	74727
WEBSITE	201908 320-57200-48000	V
COCOA BEACH REGIONAL CHAMBER	600.00-	
8/28/19	01132	8/22/19	3682663-	201908 300-13100-10000	*	202.28	
		8/22/19	3682663-	201908 300-13100-10000	*	94.17	
		8/22/19	3682663-	201908 300-15500-10000	*	17.37	
		8/22/19	3682663-	201908 300-15500-10000	*	333.68	
			GC MAINT
COLONIAL LIFE			

CITY OF COCOA UTILITIES

ADVERTISING ADVERTISING

ADVERTISING

ADMIN GF MAIN OPS

59.36 027047

.oo 027048

8/28/19 00947

8/22/19 7571238	201908 390-57200-46500
COCROACH/RODENT PROGRAM

*	267.18

647.50 027049

ECOLAB PEST ELIMINATION	267.18 027050

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	6

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

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

8/28/19 01196

8/28/19 01071

8/15/19 91904494 201908 350-57200-46300
LABOR SERVICES
E-Z-GO A TEXTRON COMPANY
8/01/19 353	201908 310-57200-31700
DISSEMINATION SRVC AUG19

*	107.74
- -  - - -  -  -  -  - -  - -1-07-.74-
*	83.33

027051

8/28/19 00159

8/28/19 00180

8/28/19 00127

GOVERNMENTAL MANAGEMENT SERVICES
8/26/19 70151	201908 390-57200-46000
50 GRIT LAPPING COMPOUND
ISLANDER GOLF SUPPLY, INC.
8/20/19 067050	201908 390-57200-46000
AUTO SUPPLIES
NAPA AUTO PARTS
8/23/19 599900	201908 390-57200-49800
GLOVES

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

-

- - - - - - - - -
*	87.47
- - - - - - - - - -
*	165.19

83.33 027052

89.95 027053

87.47 027054

8/28/19 01363

8/28/19 01293

8/28/19 01366

PRECISION
8/19/19 48528	201908 390-57200-47100
IRRIGATION COMPUTER PYMNT
RAIN BIRD INTERNATIONAL, INC.
8/22/19 INV20627 201908 390-57200-47500 CHLORPYRIFOS SPC 40LB BAG
8/26/19 INV20646 201908 390-57200-47500 DUOCIDE INSECTICIDE
RESIDEX LLC
8/19/19 6155395	201908 390-57200-54600
TORO TURF PACKAGE PAYMENT 8/20/19 6157213	201908 390-57200-54600
KUBOTA PAYMENT

-  - - -  - - - -  - -  -  -16-5-.19- 027055
*	348.00
-  - - - -  - - -  -  -  -  -3-48-.0-0 027056
*	400.00
*	699.20
- - -  - -  -  -  - - -  -1-,09-9.-20- 027057
*	5,115.96
*	372.48

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

TCF NATIONAL BANK

- -  -  -  - -  -  -  -  -  -5-,4-88.-44- 027058

8/28/19 00807	8/06/19 91211613 201908 390-57200-54100
UNIFORMS
8/13/19 91211624 201908 390-57200-54100
UNIFORMS
8/20/19 91211635 201908 390-57200-54100
UNIFORMS
8/27/19 91211646 201908 390-57200-54100
UNIFORMS

*	199.80
*	188.12
*	180.00
*	188.12

UNIFIRST CORPORATION	756.04 027059

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	7

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

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

8/28/19 01206

8/28/19 00117

8/28/19 00086

8/28/19 9081132- 201908 300-15500-10000
DUMPSTER CHARGES
8/28/19 9081557- 201908 300-15500-10000
DUMPSTER CHARGES
WASTE MANAGEMENT INC. OF FLORIDA
8/22/19 40913842 201908 390-57200-46000
ROLLER, CLIP, REBUILD KIT
WESCOTURF INC.
8/28/19 74727A	201908 300-15500-10000 WEBSITE ADVERTISING

*	345.91
*	138.43
-  -  -  -  -  -  - -  - -  -  -4-84.-34-
*	702.08
-  -  -  - - - -  - - - -  -70-2-.08-
*	600.00

027060

027061

9/05/19 01333

9/05/19 01417

COCOA BEACH REGIONAL CHAMBER
8/31/19 08312019 201908 300-34700-00714
AUG 16-31 GIFT CARDS
8/31/19 08312019 201908 320-57200-48000
AUG 16-31 DRINK TOKENS
DIVOTS GRILLE
9/01/19 B2BSI638 201909 320-57200-48000 SOCIAL MEDIA ELITE

- - -  -  -  - -  -  -  -  - -60-0.-00- 027062
*	325.57
*	155.75
-  -  -  -  -  - -  -  - - - -48-1.-32- 027063
*	350.00

9/05/19 01366

9/05/19 01281

9/05/19 01392

EZLINKS GOLF LLC
8/23/19 6159838	201909 350-57200-46100
GOLF CART LEASE
8/24/19 6163570 201909 390-57200-54600
TORO WORKMAN/PRO SWEEP
TCF NATIONAL BANK
9/01/19 092019	201909 390-57200-22500
CONSULTING SERVICES SEPT
THOMAS TRAMMELL
9/05/19 092019IC 201909 390-57200-46000 SANDBAGGY-EMPTY POLY SAND
9/05/19 092019IC 201909 320-57200-52600 DUNKIN DONUTS- EMPLOYEES

-  -  -  -  -  - - - - - -  -3-50-.00-
*	2,144.45
*	652.34
- - - - - -  -  - - - -2,-79-6.-79-
*	500.00
- - - -  -  - -  - - - -  -50-0.-00-
*	28.99
*	29.97

027064

027065

027066

9/05/19 01324

INES CAMPOS
8/16/19 8999AUG2 201908 320-57200-41000 CRICKET WIRELESS
8/16/19 8999AUG2 201908 320-57200-34100 AMAZON PRIME
8/16/19 8999AUG2 201908 320-57200-52600 PIZZA FOR EMPLOYEES

-  -  -  -  -  - - -  -  -
*	104.00
*	12.99
*	48.15

58.96 027067

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	8

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

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

	8/16/19	
	8/16/19	
	8/16/19	
	8/16/19	
	8/16/19	

9/12/19	
00782	
9/03/19	
		9/03/19	

9/12/19	
00987	
9/01/19	

9/12/19	
00065	
9/02/19	

9/12/19	
01370	
8/22/19	
		8/26/19	

9/12/19	
00279	
8/26/19	

9/12/19	
01196	
9/05/19	

8999AUG2 201908 320-57200-51000 EASY FOLDING EASEL
8999AUG2 201908 320-57200-46000 ENGRAVED SIGN
8999AUG2 201908 320-57200-51200 TURFGRASS TRAINING
8999AUG2 201908 320-57200-52600 LUNCH FOR MAINT-PUBLIX
8999AUG2 201908 300-13100-10000 STAMPS

*	104.46
*	602.69
*	130.56
*	89.33
*	276.80

REGIONS BANK
19789	201909 340-57200-51100
CLEANING
19789	201909 320-57200-51100
CLEANING

-  -	-  -  - -  -  -  -  -1-,3-68-.9-8 027068

-

*	25.50
*	74.59

A LINEN CONNECTION
23535	201909 320-57200-48000
1/4 PAGE ADVERTISEMENT

-  -  -  - - -  -  - - -  - -1-00-.09-
*	465.00

027069

BLUEWATER CREATIVE GROUP INC
07133100 201909 320-57200-34100
INTERNET

-  -  -  - -  -  -  -  -  -  - -46-5.-00-
*	135.23

027070

BRIGHT HOUSE NETWORKS
835161	201908 390-57200-47500
LANDSCAPE SUPPLIES
835165	201908 390-57200-47500
BED KNIFE/SCREWS SHIPPING

- -  -  - - - -  -  -  -  -  -1-35.-23- 027071
*	1,000.00
*	301.91

BRONSON$ TURF & HORTICULTURE
BTR20-01 201908 320-57200-54000 LICENSES

-  -	- -  -  - - - -  -1-,3-01.-91-

-

*	200.00

027072

CITY OF ROCKLEDGE
91926594 201909 350-57200-46300
SERVICED VEHICLE

-  -  - - - - -  - - - -  -2-00.-00-
*	118.13

027073

9/12/19 00030

9/12/19 01326

E-Z-GO A TEXTRON COMPANY
8/27/19 6-719-92 201908 320-57200-42000
SHIPPING
FEDEX
8/28/19 4613694- 201908 390-57200-47100
ADAPTER/ACME THRD

-  -  -  -  -  - - -  - -
*	47.62

-

- -  - - -  -  -  - -
*	827.74

118.13 027074

47.62 027075

FIS OUTDOOR	827.74 027076

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	9

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

STATUS

AMOUNT	..••CHECK	•
AMOUNT	#

9/12/19 00076

9/12/19 00587

9/12/19 00564

9/05/19 09052019 201908 300-13100-10500
UTILITIES
FLORIDA CITY GAS
8/23/19 584823	201908 390-57200-46100
GAS AND OIL
8/23/19 584824	201908 390-57200-46100
GAS AND OIL
GLOVER OIL COMPANY INC
8/30/19 46221	201908 390-57200-47300
GOLF TOPDRESSING

*	185.68
-  - -  - - -  -  -  -  - -  -1-85-.68-
*	505.69
*	1,317.34
- - - - -  - - - -  -  -1-,8-23.-03-
*	1,115.99

027077

027078

9/12/19 01372

GOLF SPECIALTIES, INC.
9/20/19 25412709 201909 320-57200-34100
FINANCIAL SERVICES
9/20/19 25412709 201909 300-13100-10000
FINANCIAL SERVICES

- -  - - - -  -  -  -  - -1-,1-15.-99- 027079
*	93.12
*	93.11

9/12/19 01071

GREAT AMERICA FINANCIAL SVCS
9/01/19 356	201909 310-57200-31700
DISSEMINATION AGENT SRVCS

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

027080

9/12/19 01392

9/12/19 00159

9/12/19 01350

GOVERNMENTAL MANAGEMENT SERVICES
9/06/19 09062019 201908 320-57200-51200
MILEAGE REIMBURSEMENT
INES CAMPOS
9/09/19 70174	201909 390-57200-46100
OIL FILTERS
ISLANDER GOLF SUPPLY, INC.
8/29/19 17303042 201909 350-57200-46100
GOLF BALL MACHINE PAYMNT 8/29/19 17303042 201909 300-13100-10000
FIRE BURGLARY ALARMS

-  - - -  - - -  -  - -
*	17.33
- - - -  -  -  -  - - -
*	50.76
-  -  - - -  -  - - - -
*	235.79
*	511.54

83.33 027081

17.33 027082

50.76 027083

9/12/19 01358

MARLIN BUSINESS BANK
8/31/19 07184377 201908 390-57200-46000
HIGH AND LOW PRESSURE

- -  -  - - -  -  - - - -  -74-7.-33-
*	26.86

027084

9/12/19 00694

NEXAIR, LLC
9/05/19 600379	201909 390-57200-46000
SUPPLIES

- - - - - - - - - - - -
*	140.67

26.86 027085

PRECISION SMALL ENGINE CO., INC.	140.67 027086

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	10

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

STATUS

AMOUNT	••••CHECK•..••
AMOUNT	#

9/12/19 01382

9/12/19 01334

8/13/19 16413	201908 390-57200-47500
ECOPLUS COMPLETE MICROS
PRO PLUS PRODUCTS, INC.
9/05/19 94298986 201909 390-57200-51100
LANDSCAPE SUPPLIES
9/09/19 94392089 201909 390-57200-47500
LIQUID HERBICIDE

*	172.52
- - - - -  -  -  -  - -  - -1-72.-5-2 027087
*	281.87
*	1,363.50

9/12/19 01440

9/12/19 00130

9/12/19 01366

SITE ONE LANDSCAPE SUPPLY
9/03/19 7	201908 320-57200-22400
DRUG TESTING
STEWARD ROCKLEDGE HOSPITAL INC
8/31/19 22273463 201908 340-57200-51100
DROP/SHIP
SYSCO
8/29/19 6169370 201909 390-57200-54600
TORO REELMASTER PAYMENT

- - -  - - - - -	-

-

*	94.44
- -  - -  -  - - - -  -
*	92.14
-  -  -  -  -  -  - - - -
*	1,065.98

1,645.37 027088

94.44 027089

92.14 027090

9/12/19 01421

TCF NATIONAL BANK
8/31/19 0819-TR7 201908 300-13100-10000 INSURANCE
8/31/19 0819-TR7 201908 300-13100-10000 INSURANCE
8/31/19 0819-TR7 201908 390-57200-22000 INSURANCE

-  -  -  - - -  -  -  -  -  -1,-06-5.-98-
*	8.33
*	33.33
*	58.34

027091

9/12/19 00117

WAGEWORKS, INC.
8/26/19 40914300 201908 390-57200-46000
CARRIER FRAME/KIT BLADE 8/28/19 40914846 201908 390-57200-46000
SHIPPING TIRE
8/28/19 40914847 201908 390-57200-46000
CLIP KOHL

-  -  -  -  -  - - - -  -  - -10-0-.00- 027092
*	517.64
*	275.11
*	1.80

9/12/19 01397

WESCOTURF INC.
9/15/19 683031	201909 350-57200-46100
GOLF CAR MONTHLY PAYMENT 9/15/19 683091	201909 350-57200-46100
GOLF CAR MONTHLY PAYMENT

- -  -  -  -  - - - -  -  -  -79-4.-55-
*	97.00
*	164.00

027093

9/13/19 01260

YAMAHA MOTOR FINANCE CORP, USA
9/13/19 091319LB 201909 320-57200-51000 PUBLIX REIMB- WATER

- -  - - -  -  -  -  -  - -  -2-61-.00 027094

-

*	117.14

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 9/18/19
***  CHECK DATES 08/22/2019 - 09/18/2019 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	11

CHECK  VEND# .....INVOICE•..•.••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/13/19 091319LB 201909 320-57200-51000
PUBLIX REIMB- WATER

STATUS	AMOUNT	.•••CHECK•....
AMOUNT	#
V	117.14-

LANE BURNEY
9/13/19 01260	9/13/19 091319LB 201909 320-57200-51000
PUBLIX REIMB- WATER

*	117.14

.oo 027095

LANE BURNEY	117.14 027096

TOTAL FOR BANK B TOTAL FOR REGISTER

58,843.26
58,843.26

VIER --VIERA EAST-- HSMITH

S ECTION B

• •	•	•	•	• •	•	•	•	•

•••

c·e : ..v    . -•"•.l

Viera East
Community Development District

Unaudited Financial Reporting
August 31, 2019

G S

Governmental Management Services
. .	. . . . . . . . . . . .

Viera East
Community Development District
Combined Balance Sheet August 31, 2019

c=allllmmmral El.lad.
 	.JiDJJ_		Totals
	
Assets	C«11tral Beserye	Qebt£ecvtce	CoursetBeaeattoa	   ( memorandumonlt.l 		
	Operating Account	$419,057	$6,702		$188,906	$614,665		
	Accounts Receivable			($279)	($279)		
	Rent Receivable			$890	$890		
	Due From Golf Course	$13,127	$2,057			$15,183		
	Due From General Fund	$652		$70,465	$71,117		
	Due From Capital Reserve				$0		
	Due from Debt Service	$12,378		$44,743	$57.121		
	Due from Other			$2,864	$2,864		
	Inventory - Pro Shop			$96,258	$96,258		
	loxestmeots· 
State Board	
$242,402			
$242,402		
	Benefit Assessment- Serles 2012			$3,471	$3,471		
	Reserve - Series 2012			$280,466	$280,466		
	Bond Service 2006		$516,412		$516,412		
	Bond Service 2012			$0	$0		
	Improvements (Net of Depreciation)			$1,253,559	$1,253,559		
	Prepaid Expenses- Debt			$32,916	$32,916		
	Prepaid Expenses- Operations	$2,883		$29,238	$32,121		
	Total Assets	$447,444	$251,813	$516,412	$2,003,495	$3,219,164		
	Liabilities						
	Accounts Payable	$582		$8,253	$8,835		
	Accrued Expenses	$7,565		$2,311	$9,876		
	Deferred Revenue- Season Advance			$50,940	$50,940		
	Deferred Revenue- Special Assessments O&M			$1,877	$1,877		
	Deferred Revenue- Special Assessments Debt			$57,561	$57,561		
	Deposit-Divots Grill			$2,000	$2,000		
	Due to General Fund		$12,378	$13,127	$25,504		
	Accrued Interest Payable			$57,214	$57,214		
	Accrued Principal Payable				$0		
	Sales Tax Payable			$6,085	$6,085		
	Event Deposits			($12,314)	($12,314)		
	Due to Golf Course	$70,465	$44,743		$115,208		
	Due to Capital Reserve	$652		$2,057	$2,709		
	Accrued Payroll Payable	$9,196		$20,295	$29,492		
	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			($1,700,605)	($1,700,605)		
	Fund Balances						
	Assigned - First Quarter	$176,000			$176,000		
	Nonspendable - Prepaid Expense	$2,883			$2,883		
	Unassigned	$180,101			$180,101		
	Assigned- Capital Reserve Fund	$251,813			$251,813		
	Restricted for Debt Service		$459,291		$459,291		
	Total Liabilities, Fund E ui , Other	$447,444	$251,813	$516,412	$2,003,49S	$3,219,164		

Page 1

TABLE OF CONTENTS

1 ---------------------B-ala-nc-e S-hee-t
2-4 	General Fund Income Statement 

C_a,.p_i_ta_lR_e  se__e_rvIn_c_o  mSta_et_e_m_e_tn

C_a..p__it_al_R_e_s_eer_vC_h_e_cRk_e_.g,_i_st_e_r

 	Debt Service Income Statement 

8-11----------------Go-lf C-ou-rse-In-com-e -Sta-tem-en-t

12-13  	M_o_nt b_h.yM_ o_nt__hGe_-n_er_a_Fl_un_d_

14-16	M_o_n_tbh.,y,__M_o_n_t_hG-ol_f  C_ o_u_r_s_e

 	Month by Month- Proshop

Lon_g_T_er_mDe_b_t _Repo  rt

F_Y20_1_9T  axR_e_ci_pe_t_S_c_he_d_u_l_e

Revenues		
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$51,590	$51,590	$0	
Interest Income	$100	$92	$10	($82)	
Total Revenues	$864,536	$859,838	$859,757	($81 )1	
Administrative Expenditures					
Supervisors Fees	$30,195	$27,679	$27,415	$264	
Engineering Fees	$5,000	$4,583	$11,435	($6,852)	
Attorney's Fees	$5,000	$4,583	$650	$3,934	
Dissemination	$1,000	$917	$917	$0	
Trustee Fees	$5,600	$5,133	$5,591	($457)	
Annual Audit	$6,500	$5,958	$5,564	$395	
Collection Agent	$2,500	$2,292	$2,292	($0)	
Management Fees	$100,440	$92,070	$92,070	$0	
Postage	$1,500	$1,375	$4,867	($3,492)	
Printing & Binding	$2,500	$2,292	$1,212	$1,080	
Insurance- Liability	$7,293	$6,685	$5,757	$929	
Legal Advertising	$2,500	$2,292	$196	$2,096	
Other Current Charges	$1,500	$1,375	$962	$413	
Office Supplies	$3,000	$2,750	$234	$2,516	
Dues & Licenses	$175	$160	$160	$1	
Information Technology	$3,400	$3,117	$3,117	$0	
Total Administrative	$178,103	$163,261	$162,436	$826 1	

Page 2

Qperating Expenditures		
Salaries	$136,662	$125,274	$126,909	($1,635)	
Administrative Fee	$1,463	$1,341	$1,423	($82)	
FICA Expense	$10,455	$9,584	$9,549	$35	
Employee Insurance	$8,893	$8,152	$7,487	$665	
Workers Compensation	$2,679	$2,456	$4,076	($1,620)	
Unemployment	$853	$782	$954	($172)	
Other Contractual	$5,000	$4,583	$6,038	($1,455)	
Training	$500	$458	$0	$458	
Uniforms	$500	$458	$0	$458	
Total Operating	$167,005	$153,088	$156,435	($3,347)1	

Maintenance Expenditures					
Canal Maintenance	$14,000	$12,833	$2,936	$9,898	
Lake Bank Restoration	$60,000	$55,000	$0	$55,000	
Environmental Services	$20,000	$18,333	$23,400	($5,067)	
Water Management System	$99,000	$90,750	$87,379	$3,371	
Control Burns	$15,000	$13,750	$0	$13,750	
Contingencies	$9,000	$8,250	$894	$7,356	
Fire Line Maintenance	$5,000	$4,583	$1,502	$3,081	
Basin Repair	$4,000	$3,667	$5,408	($1,741)	

Total Maintenance	$226,000	$207,167	$121,519	$85,648 I	

Page 3

Grounds Maintenance Expenditures		
Salaries	$147,875	$135,552	$120,683	$14,869	
Administrative Fees	$3,454	$3,166	$3,151	$15	
FICA	$11,312	$10,369	$8,250	$2,120	
Health Insurance	$30,559	$28,012	$11,865	$16,147	
Workers Compensation	$2,898	$2,657	$3,099	($442)	
Unemployment	$2,120	$1,943	$1,856	$87	
Telephone	$4,500	$4,125	$4,605	($480)	
Utilities	$7,700	$7,058	$4,494	$2,564	
Property Appraiser	$1,990	$1,824	$1,986	($162)	
Insurance	$1,447	$1,326	$1,483	($157)	
Repairs	$12,000	$11,000	$21,574	($10,574)	
Fuel	$7,500	$6,875	$14,182	($7,307)	
Park Maintenance	$3,000	$2,750	$2,304	$446	
Sidewalk Maintenance	$5,000	$4,583	$198	$4,385	
Chemicals	$5,000	$4,583	$1,802	$2,782	
Contingencies	$5,000	$4,583	$5,471	($888)	
Refuse	$8,000	$7,333	$5,097	$2,237	
Office Supplies	$750	$688	$919	($231)	
Uniforms	$3,000	$2,750	$2,451	$299	
Fire Alarm System	$4,000	$3,667	$3,045	$621	
Rain Bird Pump System	$18,500	$16,958	$25,743	($8,784)	
Maintenance Reserve - Transfer Out	$7,823	$7,171	$7,171	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	 	$293,428	$268,975	$345,913		($76 ,938)1	

Total Expenditures	 	$864,536	$792,491	$786,303		$6,109 I	
Excess Revenue/(Expenditures)	$0	$73,454	
			
Beginning Fund Balance	$0	$285,530	
			
Ending Fund Balance	$0	$358,984	

Page 4

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

	Adopted	Prorated Budget	Actual		
	Bud et	8 3119	8 3119	Variance	
Revenues					

Interest Income	
$250	
$229	
$5,823	
$5,594	
Reserve Funding- Transfer In (General)	$7,823	$7,171	$7,171	$0	
Reserve Funding- Transfer In (Golt)	$20,468	$18,763	$34,228	$15,465	
Reserve Funding -Transfer In (General Excess)	$0	$0	$94,484	$94,484	

Total Revenues	 	$28,541	$26,162		$141,705	$11s,s43  1

Expend jtures		
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 I

Excess Revenues /(Expenditures)	($96,459)	 	$97,837		
Beginning Fund Balance	$283,792	$153,977	
			
Ending Fund Balance	$187,332	$251,813	

Page 5

Viera East
Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending August 31, 2019
Check Date	Vendor	Detail	Amount
Capit.al 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	$	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 Turflnc	Landscaping# 18	$	1,050.84	
7/19 /19 Regions	Wire Fee	$	15.00	

Total	 	$	431868.67

Page 6

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

Revenues

Adopted Bud et

Prorated Budget 8 31 19

Actual
3119	Variance

Special Assessments Interest Income

$2,423,170
$100

$2,423,170
$92

$2,423,170
$3,070

$0
$2,979

Total Revenues	$2,423,270	$2,423,262	$2,426,240	$2,979 I
Expenditures

series 2006 Interest-11/1 lnterest-5/1 Principal-5/1
Other Debt Service Costs

Total Expenditures

$239,631	$239,631	$239,631	$0
$239,631	$239,631	$239,631	($0)
$1,910,000	$1,910,000	$1,910,000	$0
$46,873	$46,873	$46,745	$128
$2,436,135	$2,436,135	$2,436,007	$128 !

Excess Revenues/(Expenditures)	 	( $12,865)	($9,767 )

Beginning Fund Balance Ending Fund Balance

 	$466,966	$469,058

$454,101	$459,291

Page 7

II	II

Adopted	Current Month	Year-to-Date
Bu!!!J" t	Actuals	Budset	Variance	Actuals	Bu!!get	Variance

Number of Rounds		
Paid Rounds	34,750	1,385	2,467	(1,082)	35,493	32,995	2,498	
Member Rounds	10,000	263	710	(447)	6,702	9,495	(2,793)	
Comp Rounds	3,500	122	249	(127)	2,856	3,323	(467)	
EZ Links	3,000	110	213	(103)	3,137	2,782	355	
GolfNow	2,000	58	142	(84)	1,475	1,899	(424)	
Total Memberships	60	1		1	67	60	7	
Revenue per Round								
Paid Rounds	$38	$29	$32	($2)	$34	$38	($3)	
Revenues								
Greens Fees/Cart Fees	$1,308,290	$40,646	$78,497	($37,852)	$1,215,284	$1,239,605	($24,321)	
Gift Cards - Sales	$25,000	$58	$1,500	($1,443)	$10,971	$23,688	($12,716)	
Gift Cards - Usage	($25,000)	($535)	($1,500)	$965	($14,635)	($23,688)	$9,053	
Season Advance/Trail Fees	$210,000	$10,259	$12,600	($2,341)	$189,193	$198,975	($9,782)	
Associate Memberships	$42,000	$1,106	$2,520	($1,414)	$33,733	$39,795	($6,062)	
Driving Range	$80,000	$1,331	$4,800	($3,469)	$61,025	$75,800	($14,775)	
Golf Lessons	$2,100	$175	$126	$49	$1,925	$1,990	($65)	
Merchandise Sales	$115,000	$5,083	$6,900	($1,817)	$118,409	$108,963	$9,446	
Restaurant	$20,000	$741	$1,200	($459)	$21,822	$18,950	$2,872	
Special Assessments • Operations	$22,527	$1,877	$1,879	($2)	$20,650	$20,648	$2	
Miscellaneous Income	$15,000	$207	$1,251	($1,044)	$22,927	$13,749	$9,178	
Total Revenues	s1,814,911 II	$60,947	$109,773	I <WJ,8 Z:!J II	$1,681,304	$1,718,474	1s n 1101I	
Golf Course Expenditures								
Other Contractual Services	$15,000	$1,073	$1,251	$178	$11,054	$13,749	$2,695	
Telephone/Internet	$5,500	$393	$459	$66	$4,874	$5,041	$167	
Postage	$450	$141	$38	($104)	$1,705	$412	($1,293)	
Printing & Binding	$1,000	$0	$83	$83	$691	$917	$226	
Utilities	$5,000	$379	$417	$38	$5,094	$4,583	($511)	
Repairs & Maintenance	$7,000	$719	$584	($135)	$9,623	$6,416	($3,207)	
Advertising	$45,000	$4,716	$3,753	($963)	$37,047	$41,247	$4,200	
Bank Charges	$30,500	$2,125	$2,544	$419	$35,285	$27,956	($7,329)	
Office Supplies	$1,500	$377	$125	($252)	$4,886	$1,375	($3,511)	
Operating Supplies	$8,500	$224	$709	$485	$4,387	$7,791	$3,405	
Dues, Licenses & Subscriptions	$2,500	$400	$209	($192)	$8,427	$2,292	($6,135)	
Drug Testing - All Departments	$200	$189	$17	($172)	$517	$183	($333)	
Training, Education & Employee Relations	$2,500	$285	$209	($77)	$3,370	$2,292	($1,078)	
Contractual Secur ity	$5,000	$418	$417	($1)	$1,713	$4,583	$2,870	
IT Services	$3,000	$95	$250	$155	$3,747	$2,750	($997)	
Total  Golf Course Expenditures	St 32,6sol l          $11,S3S	$11,063		($471Jl! 	$132,419	$121,S87		($10,83  2)1

Page 8

II	II

Adopted	Current Month	Year•to·Date
Budget	  Actuals	Budget	 Variance	 Actuals		Budget	Variance

Restaurant Expenditures

Utilities	$9,680	$869	$687	($182)	$9,547	$9,191	($355)	
Pest Control	$1,800	$95	$128	$33	$1,035	$1,709	$674	
Equipment Lease	$1,100	$96	$78	($18)	$939	$1,044	$105	

Total Reslaurant Expenditures	S12,sao ll	$1,060	$893	cs1 6zilI	$11,521	$11,945	$423 1	
Golf Operation Expenditures								
Salaries	$233,200	$12,011	$19,433	$7,421	$187,741	$213,758	$26,017	
Administrative Pee	$16,543	$1,650	$1,379	($272)	$16,537	$15,164	($1,374)	
FICA Expense	$18,280	$919	$1,523	$604	$14,873	$16,756	$1,883	
Health Insurance	$506	$31	$42	$11	$598	$464	($134)	
Workers Compensation	$4,684	$328	$390	$62	$5,108	$4,293	($814)	
Unemployment	$10,726	$456	$894	$438	$8,165	$9,832	$1,666	
Golf Printing	$500	$0	$42	$42	$0	$458	$458	
Utilities	$20,500	$1,668	$1,708	$40	$20,223	$18,792	($1,431)	
Repairs	$250	$0	$21	$21	$525	$229	($296)	
Pest Control	$1,800	$95	$150	$55	$1,098	$1,650	$552	
Supplies	$3,000	$610	$250	($360)	$12,758	$2,750	($10,008)	
Uniforms	$1,500	$0	$125	$125	$481	$1,375	$894	
Training. Education & Employee Relations	$2,000	$0	$167	$167	$26	$1,833	$1,808	
Fuel	$500	$0	$42	$42	$0	$458	$458	
Cart Lease	$46,500	$3,763	$3,875	$112	$41,779	$42,625	$846	
Cart Maintenance	$4,000	$108	$333	$226	$3,242	$3,667	$425	
Driving Range	$10,000	$782	$833	$51	$4,488	$9,167	$4,679	
Total Golf Operation Expenditures	$374,48911	$22,421	$31,206	$8,786 11	$317,642	$343,271	$25,6291	
Merchandise Sales								
Cost of Goods Sold	$77,000	$4,555	$6,417	$1,861	$77,544	$70,583	($6,961)	
Total Merchandise Sales	 	s11o,ooll	   $4,555	$6,417	s1,861 11		$77,544	$70,583	[$6,961]1

Page 9

II	II

Adopted	Current Month	Year-to-Date

Golf Course Maintenance								
Sa]aries	$400,000	$34,181	$33,333	($847)	$389,324	$366,667	($22,658)	
Administrative Fees	$12,000	$916	$1,000	$84	$9,955	$11,000	$1,045	
FICA Expense	$30,600	$2,539	$2,550	$11	$28,042	$28,050	$8	
Employee Insurance	$52,157	$1,355	$4,346	$2,991	$42,972	$47,811	$4,839	
Workers Compensation	$7,840	$932	$653	($278)	$10,418	$7,187	($3,231)	
Unemployment	$7,000	$312	$583	$271	$6,834	$6,417	($418)	
Drug Testing	$420	$0	$35	$35	$0	$385	$385	
Consulting Fees	$6,000	$500	$500	$0	$5,500	$5,500	$0	
Fire Alarm System	$4,000	$0	$333	$333	$814	$3,667	$2,853	
Telephone/Internet	$2,500	$0	$208	$208	$0	$2,292	$2,292	
Utilities/Water	$26,200	$2,330	$2,183	($147)	$25,232	$24,017	($1,215)	
Repairs	$42,000	$3,194	$3,500	$306	$41,193	$38,500	($2,693)	
Fuel&Oil	$45,000	$3,055	$3,750	$695	$32,739	$41,250	$8,511	
Pest Control	$1,500	$77	$125	$48	$827	$1,375	$548	
Irrigation/Drainage	$34,000	$2,965	$2,833	($132)	$29,490	$31,167	$1,677	
Sand and Topsoil	$17,500	$1,116	$1,458	$342	$19,799	$16,042	($3,757)	
Flower/Mulch	$7,000	$0	$583	$583	$4,401	$6,417	$2,016	
Fertilizer	$130,000	$9,987	$10,833	$847	$114,770	$119,167	$4,397	
Seed/Sod	$14,000	$314	$1,167	$853	$12,148	$12,833	$685	
Trash Removal	$2,000	$138	$167	$28	$1,432	$1,833	$401	
Contingency	$6,000	$0	$500	$500	$4,522	$5,500	$978	
First Aid	$600	$165	$50	($115)	$734	$550	($184)	
Office Supplies	$500	$0	$42	$42	$854	$458	($396)	
Operating Supplies	$18,000	$0	$1,500	$1,500	$5,378	$16,500	$11,122	
Training	$500	$445	$42	($403)	$1,439	$458	($981)	
Janitorial Supplies	$1,500	$0	$125	$125	$84	$1,375	$1,291	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$917	$917	
Uniforms	$10,500	$756	$875	$119	$7,574	$9,625	$2,051	
Equipment Rental	$2,500	$0	$208	$208	$414	$2,292	$1,877	
Equipment Lease	$160,000	$12,579	$13,333	$754	$148,146	$146,667	($1,479)	
Small Tools	$500	$0	$42	$42	$0	$458	$458	

Budget               Actuals	Budget	 Variance	 Actuals		Budget	Variance

Total  Golf Course Maintenance	 	s1,043,3171I	$77 ,85 5	$86,943	s9.oeu 11      $945,035	$956,374	su,339 I

Page 10

II	II

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

Administrative EKpenditures
Legal Fees	$1,500	$0	$125	$125	$0	$1,375	$1,375
Arbitrage	$600	$0	$50	$50	$450	$550	$100
Dissemination	$1,000	$83	$83	$0	$917	$917	$0
Trustee Fees	$3,750	$361	$313	($48)	$3,728	$3,438	($291)
Annual Audit		$1,500		$45		$125		$80		$1,295		$, 1 375		$80 Golf Course Administrative Services	$56,280	$4,690	$4,690			$0	$51,590	$51,590			$0 Insurance	$75,000	$5,390	$6,250	$860	$59,429	$68,750	$9,321
Property Taxes	$7,500	$1,185	$625	($560)	$11,868	$6,875	($4,993)
Total Administrative Expendlblres	s141,13o  ll	$11,754	$12,261	$501 I!	$129,277	$134,869	s 51592  I
Renewal & Replacement	$20,468	$2,513	$1,706	($807]	$34,228	$18,763	($15,465] Operating Reserves		$0		$0		$0		$0		$0		$0		$0

Total Reserves	$20,46811	$2,513	$1,706	(SBOTI II	$34,228	$18,763	j$1S,46S) I
Total Revenues	u,814,9111I   $60,947         $109,773	($ ,f 8 ,8 27l11       $1,681,304        $1,718,474	j$37,17DJ I
Total Expenditures	s1,eo,   ,635 1I    $131,692          $150,489           $18,797  11       $1,647,666         $1,657,392	$9,7261
Operating Income (Loss)	s1,203 11     1$70,74    5!       [  •!0 1716)        (SJD.030 } 11	$33,638	$61,082	{$27,444)1

Non Operating Revenues/(Eicpenditures)
Special Assessments	$558,355	$61,715	$46,530	$15,185	$518,134	$511,825	$6,309
Interest Income		$1,000	$70	$83	($13)		$920	$917		$3 Transfer In			$0		$0		$0			$0			$0		$0		$0 Interest Expense	($171,638)         ($14,303]        ($14,303)		($0)	($157,334)         ($157,334]	($0)
Principal Expense	 ($395  ,0 001         ( $32,917!       /$32,917 1	($0!           !$362,083i           ($362 ,0831	($OJ 
Total Non Operating  Revenues/(Expenditures)	($7,283)11          $14,565	! 6011	us.in 11	[$364	[ $6 ,676)	$6,312 I
Change In Net Assets	 	soi l	j$56,180}	(S11 ,:12:IJ	(SH ,BSBJ I!	$33,274	$54,407	[$21,132)1
Beginning Net Assets	 	sol!			II  I$1, 733,879 )	 Ending Net Assets	 	sol!			II   {$1,700,605 )	

Page 11

Revenues

Oslobtt	a1mn11a:	Decem!lsJ:	1-anuaa	E1bm.-r11::	ll	4,grll	l!!ill	Juns	lllb:	4lll!!lt	Seesemba:	Total

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	S4,690	$4,690	$4,690	$4,690	$4,690	$0	$51,590
Interest Income	$0	$0	so	$10	$0	$0	$0	$0	$0	$0	$0	so	$10
Total Revenues	Udi9 !1     1239,li91	lifi dli     l22s	ua2s6	110 01s	6•!      13:1,75           uu0	ill,00	:li62!1	1!!	m2,ml
Adminlsl1T1ttve Expendltun,s

Supervisors Fees	$2,297	$2,635	$2,066	$1,372         $2,534	$2,534	$1,837	$3,801	$2,315	$2,547	$3,476	$0	$27,415
Engineering Fees	$0	$0	so	$588	$0	$0	$0	$0          $10,848	$0	$0	$0	$11,435
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	so        $650	$0	$0	$0	$650
Dissemination		$83		$83		$83		$83		$83		$83		$83		$83		$83		$83		$83	$0		$917 Trustee Fees	$467	$467	$467	$467	$467	$543	$543	$543	$543	S543	$543	$0	$5,591 Annual Audit	$542	$542	$542	$542	S542	$542              $542              $542              $542               $542                $147                $0                S5.S64 Collection Agent                                                      $208                $208                 $208               $208             $208                 $208              $208              $208              $208               $208                  $208                       $0                    $2,292 Management Fees                                                                    $8,370             $8,370               $8,370             $8,370          $8,370              $8,370            $8,370            $8,370            $8,370            $8,370               $8,370                       $0             $92,070
Postage	$104	$119		$43		$24		$34		$43	$31	$78		$42		$62	$4,286	$0	$4,867 Printing& Binding		$65		$36		$73		$54		$94		$41	$47	$48	$153	$338		$263	$0	$1,212 lnsuranre- Liability	$523	$523	$523	$523	$523	$523               $523              $523               $523               $523                 $523                 $0                  $5,757 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                 $113                       $0                       $962  Office Supplles                                                     $20                  $20                     $0                 $46               $20                     $0                 $20                 $25                 $20                $22                    $40                      $0                       $234 Dues&Ucenses                                                           $15                  $15                   $15                 $15               $15                   $15                $15                $15                 $15                $15                    $15                       $0                       $160  Information Tedmology                                                              $283                $283                  $283                $283             $283                 $283               $283               $283               $283               $283                  $283                       $0               $3,117
Total Administrative	i UJl§O       D  3 S 53	n ,Z!i       1H 97     mJH	H3JJ          HH43	! 4 9 21	:12 4 .!! 3         U3,58o	111!&1:il	:i!I	im,ml

Operatt11J1 Expenditures

Salaries	$11,601	$10,600	$12,851	$11,720       $10,603	$11,730          $11,348          $11,610        $11,669         $11,432	$11,745	$0	$126,909
Administration Fee	$125	$117	$142	$129	$117	$129	$125	$129	$137	$134	$137	$0	$1,423
FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$916	$855	$878	$0	$9,549
Health lnsuran	$701	$B86	$592	$624	$796	$648	$648	$648	$648	$648	$648	$0	$7,487
Workers Compensation	$289	$290	$351	$320	$290	$321	$449	$563	$570	$312	$321	$0	$4,076
Unemployment	$0	$0	$0	$699	$26	$141	($54)	$142	$0	$0	so	$0	$954
Other Contractual	$577	$941	$262	$631	$606	$596	$596	$471	$507	$272	$5B2	$0	$6,038
Training	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total OperaUng	n i,16	ll;!il§         U:i l 61       n i;uw    H;JiiU         U!Si     l!4,;pz      l t410H	1!4d;J2         IHJi i        a•,n;i	m m6.tn I

Page12

Maintenance Expenditures

Oct.nber	No ber	December	l:!D!!i D:	Febr  U"  [l:	March	Aerll	Maz	1une	lub:	a 111!1St	S9!tember	I21il

Canal Maintenance		$0		$0		so        $2,936		$0	$0		$0	$0	$0	$0	$0	$0	$2,936 Lake Bank Restoration		$0		$0		so	$0		$0	$0		so	$0	$0	$0	$0	$0		$0 Environmental Services	Sl,120	S6,686	S3,640	$0	$400	$0	$144                      $0                    $0                  $575             $10,836                        so             $ 23,400
Water Management System	$7,565	$7,565	$8,875	$7,765	S7,S6S	$8,211	$7,565	$7,765	$8,675	$8,265	$7,564	$0	$87,379 Control Bums			$0			$0			$0			$0		$0		$0		so		$0		$0		so		so	$0		$0 Contlngendes		$223		$223		$223		$224		$0		$0                    $0                    $0                    $0                    $0                       $0                        $0                      $B94

Fire Line Maintenance	$952	$0	$0	$0	$225	$0	$0	$325	$0	
Basin Repair	$0	$0	$0	$455	$0	$0	$0	$0	$0	

so	$0	$0	$1,502
so	$4,953	$0	$5,408

Total Maintenance	S9§60          S1H 74	m,m        UIJQP       58.190        sy,zu       S7J09	58090        $8.675	Stft:l-0        83352	so S121,519 i
Grounds Maintenance Expenditures

Salaries	$10,763	$9,993	$12,103	$11,359       $10,155	$11,174          $10,878          $11,134        $11,125         $10,687	$11,312	$0	$120,683
AdministrativeFees	$271	$259	$315	$2B7	$260	$287	$278	$287	$305	$296	$305	$0	$3,151
FICA	$772	$738	$862	$850	$754	$829	$451	$834	$527	$793	$840	$0	$8,250
Health Insurance	$827	$638	$915	$1,328         $1,486	$426	$1,230	$1,223	$1,264	$1,264	$1,264	$0	$11,865 Workers Compensation	$293	$273	$331		$226	$277	$305		$186		$304		$303		$292		$309	$0		$3,099 Unemployment		$20		$19		$23		$754	$494	$333			$14                $92                $64                $21                $22                 $0                Sl ,856 Telephone                                                                       $425               $377                 $318               $414             S414                 $449               $415               $415              $418              $422                  $539                       $0                    $4,605 Utilities                                                                          $406                $379                 $373               $326             $352                 $383              $383              $480              $598               $390                  $423                       $0                    $4,494 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                  $135                      $0                    $1,483 Repairs                                                                     $3,185             $2,510                 $932            $1,931         $6,286              $1,312            $2,245            $1,307              $590              $270               $1,006                      $0                  $21,574 Fuel                                                                                          $1,347                $918                $1,688            $1,116          $1,038                 $630            $2,003              $2,101               $663            $2,071                  $607                       $0              $14,182
Park Maintenance	$142	$693	$300	$31		$18	$306	$163	$163	$155	$163	$171	$0	$2,304 Sidewalk Repair		$0		$0		$0		$0			$0		so		$0		$0		$0	$198		$0	$0		$198 Chemicals	$244		$0		$0		$0	$300	$223                   $0               $253                   $0                $782                      $0                         $0                  $1,802
Condngendes		$0	$5,346		S37		$0		$0		$0		$0		$0		$88		$0		$0	$0	$5,471 Refuse	$720		$480	$480	$960	$480	$480	$240	$240	$480	$240	$297	$0	$5,097 Office Supplies		$0			$0			$0		$0		$0	$158                 $48                   $0               $675                 $38                      $0                       $0                    $919
Unlfonns	$250	$260	$0	$450	$200	$200	$250	$200	$150	$250	$239	so	$2,451
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	$2,298	$0	$25,743 Maintenance Reserve-- Transfer Out		$652		$652	 $652		$652	$652		$652		$652               $652               $652               $652                   $652                        $0                       $7,171 Malntenanre Resetve• TransferOut(PY Excess) $94,484 $0 $0 $0 $0 $0 $0 $0 $0 so $0 $0 $94 ,484
Tota.I Grounds Malntenanc-e	UJ.701 63	S   6 ,g9z	S l .:il Z        n a,m    H  ,Zilll         fjlg,zi9        m   u 1      s   2,i e2       in ,aso        ll l .i	:120,41§	t! i 5,9 U   I

Total Expenditures	m fdill	,ii7,Z!il	2,i 4R	44!S2	HIZ, A	u 1 04	L-;1 .:z2 i	i 2. !	li 9,gR	f57, !a	ll §,!33	81	1z11 J 2a I	
Excess Revenue/(Bxpendltures)	[U 49.Z !!l	HZl .1131	li !ll ,1§§	111s ,1a 1	[   1.4121	l ilizg1	(llJ,l!3SJ	IIIZ16 0JI	11n ,5221	lli 6.!i!SI	Ill!Z! ill		ll d i I	

Pagel3

October	November	December	nua	Febr u.v	March	A  rll	tember	Total

Number of Rounds
Paid Rounds	2,987	3,054	2,750	3,346	3,741	4,496	4,472	3,601	3.158	2,503	1,385	0	35,493
Member Rounds	597	640	645	761	676	793	741	598	498	490	263	0	6,702
Comp Rounds	241	289	333	336	246	317	348	251	201	172	122	0	2,856
E2Llnks	325	401	358	332	251	384	256	312	203	205	110	0	3,137
GolfNow	149	183	265	152	128	150	151	84	51	104	58	0	1,475
Revenue per Round
Paid Rounds	$32	$37	$40	$40	$41	$38	$31	$27	$28	$28	$29	$0	$372

Greens Fees	$96,077	$111,965        $109,258	$133,011        $153,726	$173,044      $139,476	$98,053	$89,869        $70,159         $40,646	$0	$1,215,284
GIit Cards-Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$760	$593	$58	so	$10,971
Gift: Cards• Usage	($963)	($489)           ($1,780)	($3,065)           ($1,996)	($1,660)         ($1,549)	($543)	($1,217)	($837)	($535)	$0	($14,635)
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247        $17,052	S14,908	$17,857        $14,236	$10,259	$0	$189,193
Assodall! Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$1,817	$1,659	$1,185	$1,106	$0	$33,733 Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$5,482	$4,626	$4,344	$1,331	$0	$61,025
Golf Lessons		$175		$175			$175		$175			$175			$175	$175		$175		$17S		$17S		$175	$0		$1,925 Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811          $17,677	$14,151	$7,513	$9,125	$5,083	so	$118,409 Restiurant	$1,889	$2,185		$5,199	$2,184		$1,977		$2,868	$818               $1,414                 $1,456            $1,091                $741                      $0                     $21,822
Spedal Assessmen -Operatlons	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$20,650
Miscellaneous Income		$969		$1,103		$968		$5,307		$2,773		$4,993		$3,052		$1,598		$1,070		$887		$207	$0		$22,927 Total Revenues	$134.! 41	$156 ,193	s1sei710	$182    51	szoz.    4z	5127,705	$189.885	$139&!!50	$125 ,646	$102 .!!34	560,947	so	St i!!Bl.! 04 1
GaVCnm:v: Ba;nemfihrres·
Other Contractual Services	$513	$1,132	$764	$1,225	$970	$408	$772	$1,442	$1,313	$1,441	$1,073	$0	$11,054
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$729	$511	$393	$393	$0	$4,874 Postage	$152	$257		$0	$313		$21	$324		$47	$345		so       $107	$141	$0	$1,705
Printing & Binding	$0	$409	$0	$282	so	$0	$0	$0	$0	$0	$0	so	$691
Utilities		$368		$397		$281		$681		$477		$791	$387	$486		$146	$700	$379	$0	$5,094 Repairs & Malnll!nanoe		$373		$375			$0	$1,043		$519		$723	$968	$818	$3,437	$648	$719	$0	$9,623 Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507           $3,901              $2,622                $2,464           $1,523            $4,716                     $0                    $37,047
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$4,203	$2,420	$2,125	$0	$35,285
Office Supplies	$1,074	$752	$612	$857			$84	$212	$521	$245		$0	$153	$377	$0	$4,886 Operating Supplies		$427	$811	$406	$717		$235	$144	$433	$251	$592	$148	$224	$0	$4,387 Dues, Ucenses & Subscriptions		$663		$13	$585		$0	$4,317	$380               $315                  $350                    $536               $867                $400                      $0                        $8,427
Drug Testing-All Departments		$0		$0		$92		$0		$47		$0	$47	$142		$0	$0	$189	$0		$517 Training. Education & Employee Relations		$0	$468	$815	$112		$20	$167		$0	$783	$719	So	$285	$0	$3,370 Contractual Security	$169	$112	$112	$112	$112	$112              $112                $74                 $112              $266                $418                  $0                  $1,713 ITServta:s                                                                                                            $340                          $0                     $0                $2,500                     $0                       $0                 $9S                  $287                    $28S              $145                  $95                      $0                      $3,747
Total Golf Course Expenditures	S11,:!99	$10 ,818	$11,954	$15,213	$14.!!11	s10aos      $11,711	$12,643	!14 ,:!19	$8.813	$11.  35	$0	S132,4 19 I
Resroumnt RHperuttturns·
Utilities	$863	$814	$645	$1,130	$888	$1,011	$509	$1,000	$940	$879	$869	$0	$9,547
Pest Control	$91	$91	$91	$91	$95	$95	$95	$95	$99	$95	$95	$0	$1,035
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	so	$94	$94	$96	$0	$939
Total Restaurant Expenditures	SLH8	$'}99	$831	Sli:!15	S!,!!75	s1aoo       $698	$11095	$11133	!1,!!68	Sl,!!60	$0	s11,szt I

Page14

 	October	No....,,ber	December      1anuary	Febru!J 	Mu <b	April	May	June	luly	August .	Srpt:anber	 	Total	

GnlfQnern'ions·
Salaries	$17,491	$16,181	$18,525	$18,670	$14,506	$19,605        $19,356	$18,226	$16,997        $16,173          $12,011	$0	$187,741
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$1,507	$1,557	$1,650	$1,583	$1,650	$0	$16,537
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$1,481	$1,387	$1,318	$1,237	$919	$0	$14,873
Health Insurance		$38		$38		$38			$38		$38		$54		$36	$203		$15		$67		$31	$0		$598 Workers Compensation	$478	$442	$696		$510	$396	$536	S529	S286	S465	$442	$328	so	$5,108 Unemployment	$559	S512	$500	$1,188	$841	$913               $825                  $848                    $783               $740                $456                      $0                        $8,165
Golf Printing	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
1/tillties	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$1,662	$2,165	$1,658	$1,716	$1,668	$0	$20,223
Repatrs	$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	$95	$0	$1,098
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$702	$791	$610	$0	$12,758
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	so	so	so	so	so	$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	$3,763	$0	$41,779
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0	$474	$871	$260	$108	$0	$3,242

$29,196	$26,747	S30,923	$31 23	$24,167	SJJ,406	S32.!08	$29,995	$29,!80	529,477	$22.!21	so	$317,6421	

$7,860	

S5,700	

$8,942	

SB,457	

$7,409	

$9,714	

$6,738	

$10,164	

$967	

$7,038	

$4,555	

$0	

$77,544	

$7,!!60	
ss:700	S81942	!!!◄,  S7	$7,409	59,714	$6<738	$10,164	$967	$7,238	$4,SSS	so	$77,544 1	

DriVlngRange	$0	$0	$0	$365	($1,080)	$0	$732	$0	$880	$2,809	$782	$0	$4,488

Total Golroperatlon Expenditures

Mercbamffse Sales·

Cost of Goods Sold

Total Merchandise Sales

GalfCaw:se Motnomouce·
Salaries	$35,460	$33,522	$39,979	$36,998	$32,822	$35,951        $33,602	$37,175	$35,101        $34,534	$34,181	$0	$389,324
Administrative Fees		$869		$857	$1,037		$945		$854		$906		$870		$898		$877		$926		$916	$0		$9,955 FICA Expense	$2,555	$2,491	$2.379	$2,651	$2,351	$2,574	$2,404	$2,762	$2,788	$2,547	$2,539	$0	$28,042 Hmployee Insurance	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275           S4,085              $3,218                $2,819           $3,647            $1,355                    $0                   $42,972
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$915	$1,012	$956	$940	$932	$0	$10,418
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$488	$370	$216	$261	$312	$0	$6,834
DrugTesnng	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Consuldng Fees	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$0	$5,500 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 1/tilldesfWater                                                                                                   $1,946                   $1,516              $1,960                $2,550              $2,086                $2,840               $580               $3,929                 $3,309            $2,187             $2,330                      $0                    $25,232
l\epalrs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$1,655	$3,524	$3,194	$0	$41,193
Fuel&OII	$2,735	$3,391	$2,683	$2,267	$2,357	Sl,339	$4,337	$5,025	$1,347	$4,204	$3,055	$0	$32,739
Pest Control		$67		$74			$74		$74			$77		$77		$77		$77		$77		$77		$77	$0		$827 lrrlganon/Dralnage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,076	$3,594	$2,471	$2,396	$3,501	$2,965	$0	$29,490 Sand and Topsoil	$5,419	$2,208		$934	$1,204		$397	$2,174           $1,135             $3,971             $857             $383            $1,116             $0             $19,799 Aower/Muh:11                                                                                      $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            $9,987                    $0                  $114,770
Seed/Sod	$1,579	$1,579	$1.579	$1,579	$1,579	$1,579	$1,579	$0	$471	$314	$314	$0	$12,148
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$138	$138	$138	$138	$0	$1,432
Contingency	$1,800	$0	$562	$1,510	$0	$0	$650	$0	$0	$0	$0	$0	$4,522
FtrstAld	$169	$0	$0	$42	$0	$0	$225	$22	$110	$0	$165	$0	$734
Office Supplies		$B07		$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	$4B6	$0              $241                     $0                   $236            ($492)              $445                     $0                     $1,439
Janitorial Supplies		$0		$0		$0		$0		$0		$84	$0	$0	$0	$0	$0	$0	$84 Soll & Water Testing		$0		$0		$0		$0		$0			$0	so	$0	$0	$0	$0	$0		$0 Uniforms	$735	$588	$588	$733	$595	$595               $761                  $815                    $625                $784                $756                      so              $7,574
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	$12,579	$0	$148,146
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Golf Course Maintenance	$90,:!47	$85,139	584,!!03	$88 37	S82J47	$85 50        S921086	$92,682	$80.!i73        $85,117	$77,!!55	so	$945,0351
Page 15

Viera East GolrCourse
Month to Month
October	November	December	MD'C:h	A   rll	une	Total

Adminisrmtfve ffmeodltuces-
Legal Fees	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Amitrage	$50	$50	$50	$50	$50	$50	$SO	$50	$50	$0	$0	$0	$450
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$917
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$361	$361	$361	$361	$0	$3,728
Annual Audit		$125		$125		$125		$125		$125		$125		$125		$125		$125		$125		$45	$0		$1,295 Golf Course Administrative Services	$4 ,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	so	$51 ,590 Insurance	$5 ,390	$5,390	SS,390	$5,390	$5,390	$5,461             $5,390                $5,390                  $5,462             $5,390              $5,390                        $0                      $59,429
Property Taxes	$601	$601	$1.185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$0	Sll ,868
Total Administrative Expe,ulltures	S11   52	s11,2s2	Sll i!!36	S11i!!36	S11i!!36	$1119 55	Sll .!!84	S1!,88♦	$111956	S11.!!34	s11i7s4	so	s129,2  77 I

Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	S3,653	$4,051	$4,554	$3,798	$2,797	$2,513	$2,057	$0	$34,228	
Operating Reseives	$0	$0	$0	$0	$0	so	$0	So	$0	$0	$0	so	$0	
Total Reserves	Sl ,!!20	S2,:!!87	£! ,124	$3,174	$3,!l53	S41os 1	$4 54	!;!,798	ll,797	sz,513	sz,057	 	so		$34 28 I	
Total Revenues	$134,:!41	$15 193	Sts8171o	$182,651	     $202,542 	n 21,1os	S189 i!!8 5	     $139,850		5125 46	$102.!!34	S60 ,947	 	so		Sl ,!lBl ,:!04 1	

Total Expenditures	
 	$152,921	$143,341 	
$1521!13	
$159,!!55	
$144,497	
5154,081	$1601079	
     $162,259		
$141,124	
S145.!!60	    $131 ,236	so 	Sl ,!l47 16 66 I	
Operating Income (Loss)	[S18,SBl  l	$12 ,852	$6   97	S22,797	! 58104  5	$73,!l24	S29,!!06	[S22,409  I	[S1514 781      IS43,U25  1	j$70   89J	so	$33,638  1
rtaa a,ia:aaa, acw:a1u: lC£111a:uwm:=l·
Special Assessments• DebtServire	$46,530	$46,530	$46,530	$46,530	$46,530	S46,530	$39,894	$39,894	$39,894	$61,715	$57,561	$0	S518,134
lnterestlnrome	$91	$94	$70	$289	$72	$65	$72	$29	$8	$70	$60	$0	$920
Transfer In	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0
Interest Expense	($14,303)	($14,303)	($14,303)	($14,303)	[$14,303)	[$14,303)	[$14,303)	($14,303)	($14,303)	($14,303)	($14,303)	$0	[$157 ,334)	
Prlndpal Expense	[$32 ,917)	[$32,917)	($32,917)	($32,917)	[$32,917)	[$32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	$0	($362,083)	
Total Non Operating Revenues/{Expendltures)	1s 99 l	1$596 !	1$6 20!	$402!	!$6181 	[Sh2 1 	r1 2s s 1	157 297 1	j$7,318 !	$14 65	!10,402	 	so		1" 64 11	

Net Non Operating Income/ (Loss)	
j$19,180!	
$1 256	S516 76	
S22,:!9S	
$57,427	$72,999	
s22,552	
!$29,7061	
!S22,796!	1sze◄60   1	
[ $ 59,1188 !	
$0	S33a,, 1	

Pagel6

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

	Ocmber	November	December	1anuar1:	Fe bruarr	March	Al!rll	Mal::	1une	1u11:	A t	Sel!lember	Total	
Revenues

Merchandise Sales	

$9,560	

$9,648	

$12,429	

$9,043	

$11,368	

$12,811	

$17,677	

$14,151	

$7,513	

$9,125	

$5,083	

$0	

$118,409	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,1S1	$7,513	$9,125	$S,083	$0	$118,409 1	

Expenditures														

Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$9	$0	$72,998	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$9	$0	$72,998 1	

Operatill(l lncome (Loss)	
$1,700	
$3,948	
$3,487	
$586	
$3,959	
$3,097	
$10,939	
$3,987	
$6,547	
$2,087	
$5,074	
$0	$4S,411 I	

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)	
Curr ent Bonds Outstandin e:	$6,425,000	

This value is covered by the Debt Service Reserve Fund Surety Bond and is nota 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 Requirement:	$279,239	
Reserve Fund Balance:	$280,466	
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 Outsta nding	$3 ,3 05,000	

Page 18

Viera East
Community Development District

Date	.I	Net	.I	Gen Fund	1.	Debt Svc 2006	.I	Rec Fund	I.	Total	

......,,.....................,,,. f  ·•••••••........,.. ..,,,,,   ,..   • .............•••u u u u oou   • ..  ••  ..      ..  . . ..  ..  ..  . . . ..  . u  ,ou   on  n  ou   on   u  ,.,,    •• •••   • • ••u    n   • •••  • ..   • ..  ••••--•••oou,,' ...  .... .. .. ... .._.  , ,    uoou  n  •••
11/10/18	i $	62,799 i $	13,313 l $	39,917 ! $	9,569 l $	62,799
11/26/18	1 s	1,045,266 r s	221,588 T s	664,407 ! s	1s9,2121 s	1,04s,266
••••••••••••       ••••••••n       oHn    •••  ..   • .. • • •n   •••u     •• ..   •••   ..  ..   ..  . . ....     ..  ,. ........•••••••••••••••••••••.,..••••••••••••   ..  ••  ..  •••••••••....••••••.. •noS••••.. ••.. .. .. ....  .....   .. . ...........      .., 	,,,ouoeu,
.........12/7/18.........!.s......1,  743,148.J..S·············369,533J .S··············,·1  108,  0  04.L$  ................265,611 )_$ 	1, 743,148.
12/19/18	! S	420,729 ! $	89,191 l $	267,430 l $	64,108 l $	420,729
.........1110;19.......J.s.........114,014..L.s ...............24,110.Ls   ....................12,411..:..s..................11,313ls. ...........1  14,014.
1/28/19	l $	3,084 l $	654 ! $	1,961 ! $	470 ! $	3,084
.........2111/19.........Ls  ........... 67,5o9J.s ................14,313.Ls................4.2,910.Ls..................10,286.ls 	6. 1,509 .
....2/11/2019.(1) ...l .$..............(219)J ..S....................(46)!.S························ { 139  )   is. .  ........................J33)!s 	(.219)
3/6/19	! $	25,210 l $	s,344 l $	16,024 l $	3,841 l $	2s,210
. ... .. . .....  ... ......   .. .....  .. ...    . . . .. .. . . . .. . . . . . . . . . . . . . . . . . .. . .. . . .. . . .. . . . . . . . . . . . . . . . . . . . . . . . . ,e. . . ............	....   ........      ..  .. ...... .....   ..  ..  . ...  .......     ....   .....   ..  .........   _    ,.....  ....  . . . .. . .........    ...  .. ...  .
4/3/19	l $	141,554 i $	30,008 ! $	89,977 i $	21,569 l $	141,554.39
.......4/3/19{2l.......l.S....................{9)Js..   .........................(2}1s   .............................(6)!..S............................(l)js 	J9)
4/i6/19	i $	400 ! $	85 l S	254 l $	61   l $	400
5/6/19	1 $	121.261 r s	26,978 r s	so,s92 i s	19,3911s	121,261
..........6/5/19.......  1s   ...........12,141JJ...................2,514.J.s. .......................1,11s  .Ls..................1.,s50..Ls 	12,141.
6/18/19	i $	19,537 i $	4,142 i $	12,418 i $	2,977 i $	19,537
:::::::::;J:t/:9::::::.;..1. ::::::·:::3::::::U:::::::::=:::::::) ;:l  ::::::::::::::::::2:  .::i;:   ::::=:::::::::::::::::s::;.!. ::::::::::::::	 :
41	4
...................1../.3...1../..1..9....................:L..S....................4.6.,.7....4..5....:.L...s...................................6..,2..3·.2·.·.J.}.·s.·...·.·...·..·.·.·..··..·.·..·.·..·.··..·1·8···,·6·9·2.;J....s.......................................2..1..,..8..2..1....1:s..s...........................4.6..,7.4..5....
:	.	:	:	:	
$	3,829,549	$	808,157	$	2,423,170	$	598,222	$	3,829,549	

Special Assessment Receipts - FY2019

..

·-

Net
Assessed	
Percentage		Assessments
Collected		Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
		I		i	!		
$
$	0
s	{17,340)	
Debt Service Fund   $	2!-.          ,:l	63.56% ..$..	2,423,170 l.. .... ....( !   .Q	2UJ... 		: -... .
Ge·n,e·ira!ll.Fu}nd  i ···$  ·:.·-.··808,157 ..	21.20%1  $ -:·:.·.·.· ·.·:_-:808,157  i $ ·=·· ··  (808,157)  ! -$ ·_ 	6,232
s·	·sso:sis".·  	1_s_.2_4+_% ··$.	sg·s:22i"1T	j s1iij  43[  s	21·;s·1·9·		
		
i		
=	1			
$	3,812,209	100.00%		$	3,829,549		$	(3,788,737 ) $	28,111	$	(17,340)	

!Percentage Collected	100. 00%1
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	Actuals	Year to Date	Year to Date	
8 / 31 / 18	 	8 / 31 / 19	 	Variance	8  31  18	8  31  19	Variance		
Revenues:							
Greens Fees	$90,867	$	40,646	$	(50,221)	$1,225,494	$ 1,215,284	$	(10,211)	
Gift Cards - Sales	$534	$	58	$	(476)	$11,856	$	10,971	$	(885)	
Gift Cards - Usage	($1,071)	$	(535)	$	535	($17,650)	$	(14,635)	$	3,016	
Season Advance/Trail Fees	$14,019	$	10,259	$	(3,761)	$171,875	$	189,193	$	17,318	
Associate Memberships	$2,054	$	1,106	$	(948)	$36,142	$	33,733	$	(2,409)	
Driving Range	$5,652	$	1,331	$	(4,321)	$71,257	$	61,025	$	(10,232)	
Golf Lessons	$175	$	175	$	$1,925	$	1,925	$	
Merchandise Sales	$12,857	$	5,083	$	(7,774)	$124,379	$	118,409	$	(5,971)	
Restaurant	$1,372	$	741	$	(631)	$21,545	$	21,822	$	277	
Special Assessments - Operations	$1,877	$	1,877	$		$20,650	$	20,650	$		
Miscellaneous Income	$760	$	207	$	(553 ]		$14£814	$	22,927	$	8,113	
Total Revenues	$	129,097 	$	60,947	$	(68,150]	    $	1,682,287	     $	1,681,304	     $ 	(983)	
Expenditures:
Golf Course Expenditures	$	12,775	$	11,535	
$	1,241	
$	
133,523	
$	
132,419	
$	
1,104	
Restaurant	$	1,023	$	1,060	$	(37)	$	9,939	$	11,521	$	(1,582)	
Golf Operations	$	29,597	$	22,421	$	7,177	$	309,863	$	317,642	$	(7,779)	
Merchandise Sales	$	10,553	$	9	$	10,544	$	84,299	$	72,998	$	11,301	
Golf Course Maintenance	$	79,206	$	77,855	$	1,352	$	910,349	$	945,035	$	(34,686)	
Administrative	$	12,920	$	11,754	$	1,167	$	134,077	$	129,277	$	4,800	
Reserves	$	2,130	$	2,057	$	73	$	32£554	$	34£228	$	[1,674 ]	
Total Expenditures	$	1481205   	$	126,690	$  	21,516	    $    1,614,603	     $    1,643,120	$	(28151	6  )

Operating lncome/(Loss)	$	(19,108]	$	(65? 43 ]	$	(46,635 ]	$	671684	$	381184	$	(29,499]

 	arting Fundli 
Carry Forward
Revenues
Goff Course
Course Operations
Restaurant

Is

 	

as.290 I s

ss .1 os I

1s,5s1 I $      85,858 I $	108  ,655  I $	1ss,1OO I $	2 40,323 I s  21O,120   I $  2 41,120   I $   232,2s8 I s 189,193 I	I $	118 ,9O4 I

Total AD C ash

Expenses
Goff Course
Course Operations
Restaurant

 	

$ 152 921 s 143 341 $ 152,413

154 081    $	160,07 9

131 236

150 500 $ 1 798190

Cash Less Expenses I .S      66 .7 09  I $   1 9,5&1 I s   B51B58 I $   10 8, 655 I $	1 6&. 100 I s	240   ,323 I s	21 0, 12, 1 s 241,120 I s 232126aI s 18 9,193 I s 118 .904 I

I s

61 , 207 I

Projected Revenues FY 2019
Projected Expenses FY 2019

$ 1,774,108

  $    1 798190
Projected Surplus(Deficlt) FY 2019	 $	24082

Viera East Cash Flow  Analysis   FY 2019

t aizll Elsrw ;				
Actuals						
Pro"eclions	
		October	November	December	March	ril	Ma	June	Ju	Au ust	Se !ember	Totals	

158 710	227705	$	189 885		139 850	$ 125 646	$ 102 834	60947	1774108	
153 ,510	2 24 837	$	189.067	S	138.436	$ 124190	$ 101.744	60205	1750866	
5,199	2,868	$	818	5	1.414	$ 1456 	$      1.091		741		23242	
						
238 271	394 404	$	430 208			$ 373 366	S 335102	250139	1774108	

$ 151 873	s	142341	$ 151582	152881	$	159.381	130 176	149607	$ 1785772	
   s	1,048	$	999	$	831	1200	5	698	1060	893	$ 	12418	

Viera East
Community Development District Detailed Rounds ofGolf Report Aug-19
PY• PREVIOUS YEAR
Rounds ofGolf Paid Rounds	

Monthly			

YeartoDate			
PY
Monthly	
PY
Year to Date	
Vs.PY
Monthly	
Vs.PY
Year to Date	
Rounds of Golf-Associate Member	255	13%		5,817	12%		606	5, 300	(351)	517	
Round sofGolf - CDD Resident	281	15%		8,012	16%		661	8, 664	(380)	(652)	
Rounds of Golf- Public	949	49%		21,265	43%		1,650	18,443	(701)	2,822	
Rounds of Golf-Golf Now/ EZ Links	66	3%		2,128	4%		214	3,964	(148)	(1,836)	
Rounds of Golf-Tournaments		0%		1,297	3%		54	1,283	(54)	14	
Rounds of Golf- Misc		0%			0%		0	0	0	0	
Rain Check Issued	(101)	-5%		859	-2%		(137)	(865)	36	6	
Total Paid Rounds	1,450			37,660			3,048	36,789	{1,598)	871	
Member Rounds
Rounds of Golf -Members	

263	

14%		

6, 732	

14%		

421	

6,242	

(158)	

490	
Total Member Rounds	263			6,732			421	6,242	(158)	490	
CompRounds
Rounds of Golf-Staff/Comp	

121	

6%		

1,474	

3%		

151	

1,571	

(30)	

(97)	
RoundsofGolf-GolfNow EZ Links·Trade	102	5%		2,418	5%		217	2,720	(115)	(302	
Rounds of Golf- Other Comp	1	0%		1,498	3%		162	1,624	(161)	(126	
Total Comp Rounds	224			5,390			530	5,915	(306)	(525	
TOl'AL ROUNDS OF GOLF	1,937	# 100%	#	49,782	100%		3, 999	48,946	{2,062)	836	

.!!mD1W	

Monthly		

Year to Date			
PY
Monthly	
PY
YeartoDate	
Vs.PY
Monthly	
Vs.PY
Year to Date	
Greens Fee Revenue											
Rounds of Golf - Associate Member	$8,182	20%	$207,990	17%		$18,498	$188,675	($10,316)	$19,315	
RoundsofGolf-CDD Resident	$7,970	20%	$233,079	19%		$16,585	$253,932	($8,615)	($20,853)	
Rounds of Golf - Public	$22,179	55%	$663,365	55%		$47,061	$591,325	($24,882)	$72,040	
Rounds of Golf-Golf Now/ EZ Links	$2,115	5%	$82,187	7%		$7,345	$144,725	($5,230)	($62,538)	
Rounds of Golf- Tournaments	$1,976	5%	$45,270	4%		$1,976	$42,712	$0	$2,558	
Rounds of Golf-Misc	$0	0%	$0	0%		$0	$0	$0	$0	
Rain Check Issued	($2,366)	-6%	($20,241)	-2%		($2,868)	($19,020)	$502	($1,221)	

TOl'AL GREENS FEEREVENUE	$40,056	100%	$1,211,650 100%		
$88,597	
$1,202,349	($48,541)	$9,301	

PY	
PY	
Vs.PY	
Vs.PY	
Monthly	Year to Date	Monthly	YeartoDate	
$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/DI	$1.61	
#DIV/01	#DIV/01	#DIV/01	#DIV/DI	
$20.93	$21.99	$2.49	$1.57	
$29.07	$32.68	($1.44)	($0.Sl	
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	

Aver!l:ll i !!if Round of§2lf	
Monthly	Year to Date	
,Qvi:rm i l!!!f [!!und ofGRlf		
Rounds of Golf-AssociateMember	$32.08	##	$35.76	
RoundsofGolf-CDD Resident	$28.36		$29.09	
Rounds of Golf-Public	$23.37		$31.20	
Rounds of Golf - Golf Now/ E2 Links	$32.05		$38.62	
Rounds of Golf- Tournaments	#DIV/DI		$34.90	
Rounds of Golf- Misc	$0.00		$0.00	
Rain Check Issued	$23 .42		$23.56	
TOl'AL •Average$ per round ofGolf	$27.63		$32.17	

	Monthly		Year to Date	
Me mbenh lp Revenue	$13,543		$189,277	
Average$ per round of Golf	$51.49		$28 .12