Viera East Community Development District

Agenda October 23, 2019

A GENDA

Viera East
Community Development District

135 W. Central Blvd., Suite 320, Orlando, FL 32801 Phone: 407-841-S524- Fax: 407-839-1526

October 16, 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, October 23, 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 29, 2019 Meeting and the September 25, 2019 Meeting
Consideration of Resolution 2020-03 Authorizing Delivery of Equipment Schedule
Staff Reports
A. 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 29, 2019 meeting and the September 25, 2019 meeting. The minutes are enclosed for your review.

The fourth order of business is consideration of Resolution 2020-03 authorizing delivery of equipment schedule. A copy of the resolution is enclosed for your review.

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

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

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

z:

Sincerely,

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

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, August 29, 2019 at 6:00 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 Residents

District Manager

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
There being none, the next item followed.

TIDRD ORDER OF BUSINESS

Public Comment Period

Approval of Minutes of the July 25, 2019 Meeting

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor the minutes of the July 25, 2019 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Public Hearings
Mr. Showe: This is a public hearing to consider the rules, rates, budget and assessments for the upcoming fiscal year. First, we need a motion to open the public hearing.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor the public hearings were opened.

Rules and Rates
Consideration of Amendments to Attachment A to Chapter IV of the Rules of Procedure
Consideration of Golf Course Rates for Fiscal Year 2020
Mr. Showe: We have two attachments. Attached to the rules and rates is Attachment A, which are the Rules of Procedure. They remain unchanged for this upcoming year. I think Tim was happy with the golf rules we were able to put together last year so are no changes. It would be a Board consideration of re-affirmation. What has changed are the rates. Attachment A has a range of rates. The CDD is required for anything we charge a fee for, to have a range of rates that lay out that fee. So that is what this chart does. It's important to note that this sets a ceiling and a floor for those rates. That's why they are wide. Behind that are the actual rates that we are going to charge. There is a daily golf rate as well as a schedule for greens fees, golf cart fees, miscellaneous range balls, junior rates and associate membership fees. I believe there has been some additional changes on these based on the expectations and needs of revenue on the golf course. Are there any questions from the Board? I know we've discussed these at  several different workshops.
Tony Volpe, IRCC: Could I have a point of order? Mr. Showe: Sure.
Mr. Volpe: Is there a public comment period?
Mr. Showe: We will open it up before the vote. I just wanted to see if there were any questions from the Board. Hearing none, we will open it for public comments on the rules and rates as presented. Please state your name and address and keep your comments to three minutes, if possible.
Mr. Volpe: Are you going to vote on the budget for the fiscal year starting in October?
Mr. Showe: That is the next step of the public hearing. Our fiscal year is October 1, 2019 through September 30, 2020.
Mr. Volpe: So, this is just for review tonight and then you'll vote on it at the next meeting?

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Mr. Showe: No. This is the final budget. This Board held several different workshops over the past couple of months, both on the rules and rates. Prior to approval, we are required to have a public hearing on these items.
Mr. Volpe: Okay. I don't know how serious this actually is, but at the north entrance of IRCC, there is no turn lane. Does the CDD cover that sidewalk?
Mr. Showe: We don't have anything to do with that issue at all. Those roads belong to the County. We went over both issues with Mr. Carnesale. They own a piece of the sidewalk at the entrance and the County owns the other piece.
Mr. Volpe: I wanted to make sure that I heard it from you. Mr. Showe: Absolutely. VECA owns a piece of it as well. Mr. Volpe: Okay. Thank you.
Mr. Showe: You're welcome.
Mr. McCarthy: Thank you for your comment. Would anyone else like to speak?
Jim McSeveney, Heron's Landing: Yes. How many associate members are there this
year?
Mr. McCarthy: I don't have the exact figure in front of me, but I believe that number is
approximately 650.
Mr. McSeveney: How much do they play? Mr. McCarthy: I don't know.
Mr. Oakley: I think there were 963 members. Out of the associate members, only 400 are actually active. Several bought the plan and for some reason, don't play as much. I asked Tim  that question once before and he told me there are about 400 active players.
Mr. Bedwell: The snowbirds are coming back to look at it. Mr. McSeveney: So, some come in and pay $79.
Mr. Bedwell: No. I don't know if anyone has done that, but some do to get the 20% discount.
Mr. McCarthy: Do you have anything else, Jim?
Mr. McSeveney: No. Thank you for your comments.
Mr. Showe: Are there are other comments on the rules and rates? Hearing none, we will bring it back to the Board for a motion to approve the amendments to Attachment A and the golf course rates for 2020.

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On MOTION by Mr. Oakley seconded by Ms. Walsh with all in favor the Amendments to Attachment A to Chapter IV of the Rules of Procedure and the Golf Course Rates for Fiscal Year 2020 were approved.

Budget and Assessments
Consideration of Resolution 2019-07 Adopting the Fiscal Year 2020 Budget and Relating to the Annual Appropriations
Mr. Showe: This Board spent a lot of time going over this budget. It is my understanding that we -started this process in May. They have looked it over the past several months to refine the budget the way they want to. I have a quick presentation for the audience and the Board. This is a similar presentation to what we presented last month. The first page are the boundaries of the CDD.
Mr. Oakley: Woodside Park is the field area and the lake. There is also a nature trail that goes parallel to I-95.
Mr. Volpe: Could I ask a question? Mr. Showe: Sure.
Mr. Volpe: I have been looking at different areas. I don't have it in front of me, but I think its Area 56. It's a swamp. It's halfway down Barnes. There are no homes in there. It says it's part of the CDD.
Mr. Showe: The CDD maintains over 1,000 acres of wetland and conservation area, which is likely part of that.
Mr. Volpe: Is anything going to be done with it?
Mr. Showe: If it's a conservation area, typically homeowners are not allowed to do a lot with it. Its intended to be left natural. If it's a wetland, its intended to have water runoff.
Mr. Volpe: Are there any liability issues? Mr. Showe: No. It must be left natural.
Ms. Witcher: We do have signs.
Mr. Showe: If trespassing becomes an issue, there are signs.
Mr. McSeveney: Also, along Barnes, there's a short section that buffers our property that is owned by Brevard County. At one time, Brevard County talked about selling that and I think there was some agreement, unofficially to leave it alone and not sell it. It's just a buffer on

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Barnes. So, our 422 acres doesn't go up to Barnes, but it goes to the Brevard County project. I've gone back through there and looked at it and it's all natural.
Ms. Witcher: I don't think there's any true access to that area, but that doesn't make it favorable for development either.
Mr. McSeveney: At the time, I was looking for a house or two. Thank you.
Mr. Showe: No worries. The CDD has 31 different subdivisions, over 4,200 homes and approximately 205 worth of commercial properties. Again, as we just discussed, there are 1,000 acres of wetlands and conservation area and the CDD maintains a scrub jay habitat. There are 84 lakes or retention ponds that the CDD is responsible for maintaining as well as five miles of sidewalks and bike paths. The CDD leases a restaurant, Woodside Park, other various infrastructure, natural areas and a golf course. The CDD has approximately 50 staff members, both full and part-time and the CDD website with all of the information is VieraEastCDD.com. Some of the accomplishments of the CDD over the last several years includes lake bank restoration. The CDD owns over 33 miles worth of lake banks. So, we try to do about 2,000 linear feet of restoration each year. Yesterday, we approved another 2,000 linear feet. The CDD also completes 51,000 linear feet of fire line maintenance each year. A third of that fire line is maintained every single year. The CDD re-did the greens, added the EZLinks software tee time system, purchased a new Rain Bird pump and started a golf school for the youth, which has been very successful. The proposed CDD assessment for 2020 did not change, so there will be no change on your tax bill. There is a chart showing different funds and how much comprises your assessment. The General Fund is about 20%, the Water Management Debt Service Fund is 61%, the recreation bonds make up 17% and there is a CDD Recreation Fund, which includes parks and golf and makes up 2% of your assessment. The Water Management Debt Service Fund assessment makes up the principal and interest of those bonds. At the start of the 2020 fiscal year, there will be $6.4 million remaining. Those bonds will be paid off on May 1, 2022. We included all of the revenues and expenses, but those also tie into what you have in the budget.
Mr. Oakley: What is the percentage of the bond interest? Mr. Showe: I think it's about 6%.
Mr. Oakley: I think it's 5.75%. The new one we are trying to get is 3%. Mr. Showe: Its under 3%.
Ms. Witcher: That was after we refinanced.

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Mr. Showe: Yes. This has actually been refinanced twice. It's been brought down considerably in terms of the interest rate. It's no longer eligible to be refunded because of how close it is to amortization. The General Fund covers CDD administration, park maintenance, lake maintenance, fire line maintenance and all of the common and conservation area maintenance. We collected about $864,000 worth of revenues and have the same level of expenses. For the golf course, what we budgeted in 2019 was to have an approximate net gain of $7,200. For actuals through July, we have a net gain of $103,000. Based on our projections right now, we think we will end the year at about $30,000. That's typical for this golf course because the summer months are slow for the golf course.  In terms of the golf course, there were revenues of
$1.9 million.  For  2020,  we  expect  about $1.9 million  in  expenses  and  net  income  of about
$7,500. By category, we listed the revenues and descriptions of all of these funds, but that gives you an overview. The vast majority of our revenue comes from outside play and general greens fees. Obviously, the largest expense we have is maintenance, which is $1.1 million. Then there's the Recreation Fund, which includes expenses to Woodside Park, the golf course and the debt of the Recreation Fund. As of the beginning of 2020, the recreation debt has approximately $3.3 million and will be paid off in 2026. The CDD has a Capital Projects Fund. If there is any unspent money in the other funds, it gets swept into this fund and is used for capital expenses throughout the year for the CDD for the golf course and general operations. So, if there's a major landscape expense or something else happens that is outside the scope of the budget, this would likely be the source of it. We have a historical perspective of how much we had in each of those years for the fund. We are projecting about $150,000 at the end of 2020, but that is with an expense projected of $100,000 as a placeholder at this point. I will note that we don't have any expenses projected in the budget for potential litigation costs, which will be borne through the assessments or some other means, but without knowing what that is, we didn't want to put that in the budget. With that, I can answer any questions.
Mr. Volpe: You indicated that there are 4,200 residents. Do you mean 4,200 units? Mr. Showe: I'm sorry. There are approximately 4,200 homes.
Mr. Volpe: I'm trying to differentiate. I thought I saw 4,380 units. Mr. Showe: The District has 4,222 assessible home units.
Mr. McCarthy: Approximately 7,400 residents.

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Mr. Volpe: Okay. So, for the General Election, it isn't one vote per unit. It's a vote for every resident that registered to vote.
Mr. Showe: If you are a registered voter, you get one vote. The next election will be at  the same time as the Presidential Election. So, it will be on the same ballot with everything else.
Mr. Volpe: My research tells me that we have a population of 11,000, so there would be 11,000 possible votes, not 4,200.
Mr. Oakley: There are 7,200 registered voters.
Mr. McCarthy: 7,400 to 7,500 registered voters at this time. Mr. Showe: Within the boundaries of our District.
Mr. Volpe: You answered my question that the population size is not the same.
Mr. Showe: Correct.
Mr. Volpe: Understood. Thank you.
Mr. Bedwell: About 4,000 people usually vote.
Mr. Volpe: Regarding the bond refunding, it's too late for the current bond, but at what point can the new bond be paid off?
Mr. Showe: At this point, there is no new bond, but when you issue bonds, each one has a certain call date, meaning it's not eligible to be called until a specific date. It's also not eligible  for the bonds to be called more than "x" amount of times. At this stage, we have none of that information for what would potentially be a new bond issue.
Mr. Volpe: Okay. Did you say there was net income of $7,000?
Mr. Showe: Correct. That's what we normally use for the budget. Essentially when we do these budgets, with governmental budgeting, we try to budget as close to zero as possible. So, when you take that $7,000 profit and go down to the next section, you will see that there is a
$7,000 negative that balances out the bottom line. That's how we do typical government budgets. Obviously, the intent is to make more profit than that and that's what the General Manager is tasked with, which is being as efficient as possible with the governmental revenues that we have. So, the goal is to make more than that, but in order to balance the budget, that's what we utilize.
Mr. Volpe: Understood. So, you would take that excess and put it into capital.
Mr. Showe: Correct. Every year, when we go through the audit process, whatever funds are leftover as beginning fund balance, gets transferred into a capital reserve. That way it's in a separate fund, its trackable and any expenses out of that gets approved by the Board.

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Mr. Volpe: Good. Thank you. Mr. Showe: You're welcome.
Mr. Volpe: We haven't talked about the detail, yet. Right? Mr. Showe: The Board has gone through it piece by piece. Mr. McSeveney: Is that presentation included somewhere?
Mr. Showe: I will place it on the website. Are there any other questions or comments? If
not, we need a motion to adopt Resolution 2019-07, adopting the Fiscal Year 2020 budget.

On MOTION by Mr. Oakley seconded by Ms. Walsh with all in favor Resolution 2019-07 Adopting the Fiscal Year 2020 Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2019-08 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe: The second part of the public hearing tonight is Resolution  2019-08. Attached to this resolution are two items. The first is the budget that you just approved,  but it will be the final Adopted Budget. Also attached to it, which we don't include in your agenda because it's about 150 pages, is the actual Assessment Roll for the District. I have it for anyone who would like to inspect it. It's essentially an Excel spreadsheet that lays out all of the assessments for the entire District. This is the actual levying mechanism that places the assessments on the tax bill from the CDD. At this point, we can open it up for public comments just on the Assessment Roll.
Mr. Volpe: It's per unit, correct? Mr. Showe: Correct.
Mr. Volpe: It should be the same.
Mr. Showe: Correct.
Mr. Volpe: Is it two or four per business?
Mr. Showe: There are different methodologies for the business. So, for the General Fund and Water Management Fund, the original methodology assesses each property 9.2 units. On the recreation side, 4 units per home is assessed. That is based on when the District was first created in 1992. There was a fee that was established through an economic study. That Economic Study laid out how we should be assessing these items throughout the District.

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Mr. Volpe: How do you assess the .2?
Mr. Showe: That's what that Economic Study from 1992 said is the equivalent rate. Mr. Volpe: So, it's by economics, not by square footage.
Mr. Showe: Correct. The theory behind a government assessment with CDDs is it is based on the benefit you receive from the assessment. So, the theory is that each home in Viera benefits equally from stormwater, recreation and the General Fund. They also determined that businesses benefit from the stormwater and the recreation benefits slightly less, so they went from 9.2 to 4 on the recreation for businesses.
Mr. Volpe: Okay. Thank you. Mr. Showe: You're welcome.
Mr. McCarthy: We are going to vote on Resolution 2019-08, 1mposmg special assessments and certifying an Assessment Roll.

On MOTION by Ms. Walsh seconded by Ms. Thomson with all in favor Resolution 2019-08 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

Mr. Showe: We need a motion to close the public hearing. Mr. McCarthy: Does anyone have any further questions?
Mr. Bedwell: I would just like to make a comment to these gentlemen from Heron's Landing and the IRCC. We had the County Commission who represents this area come for a Town Hall Meeting where we expressed our concerns about Viera Boulevard. I don't know if the turn on from Viera Boulevard is close to Heron's Landing, but I suggest that the two subdivisions get together and invite the County Commissioner to meet with them. He was more than willing to come and listen to us. We talked about having a traffic light somewhere and got one halfway down. We wanted one at IRCC and Heron's Landing, but we didn't get that, and we wanted to stop the U-turns. I still think its beneficial. There are a lot of residents between the IRCC and Heron's Landing.
Mr. Volpe: A lot of people use that gate to go to US-1. I think the challenge is that given I-95 opening up, there's a lot of traffic going through there. To make a left onto US-1 1s challenging. I had a challenge coming here, to be honest with you.

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Mr. Bedwell: I live in Grand Isle and we have a lot of older residents. They are getting scared to go out onto Viera Boulevard.
Mr. Volpe: I agree.
Mr. Bedwell: They are looking left and right and coming over that hill at 50 to 60 mph.
It's getting scary.
Mr. Volpe: The street down where the satellite organization is, didn't have a traffic light for a long time.
Mr. Bedwell: I know.
Mr. Volpe: They finally put one there. I'll be honest with you. I do the speed limit. My friends tell me I'm going too slow, but there are people screaming for someone to come out.
Mr. Bedwell: The County Commissioner told us that the light at Holiday Springs Road costs $250,000. My mouth fell open at the cost to put two poles up and run the wire. It was a suggestion for you guys to go to the County Commission.
Mr. Volpe: Thank you.
Mr. McCarthy: The public comment section is closed.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor the public hearing was closed.

Mr. McCarthy: This time we did things a little differently with this meeting. We normally have a three-minute time period and a 30 second warning. This has been a very open Board in terms of the public and our General Manager and Jason have always volunteered to help people. Tim Melloh would meet with the HOAs at 6:00 p.m. and answer any questions, but when we get into a situation like the last public hearing, when 40 to 45 people wanted to speak, it becomes impossible. You have to cut people off. So, we are very open to letting people ask questions and try to give you the answers.

FIFTH ORDER OF BUSINESS	Staff Reports
General Manager's Report
Mr. McCarthy: The General Manager is not here.

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District Manager's Report
Approval of Fiscal Year 2020 Meeting Schedule
Mr. Showe: We provided that in your agenda. Every year, we have an issue with the November and December meetings, due to Thanksgiving and Christmas, so we moved the November and December meetings to Thursdays. Unfortunately, because everybody moves their meetings  up, there are a few conflicts that  we have that day. Just to make  sure we can  cover  it
and  get you served  appropriately,  we looked  at November  2l5t and  December  19th.  We  can
change that if that's the Board's desire. Mr. Oakley: Is that a Thursday?
Mr. Showe: The November 2pt and December 19th meetings are on Thursday.
Ms. Walsh: Were we able to get this location? Mr. Showe: We can get something here.
Ms. Thomsen: It's a week later.
Mr. Showe: Its eight days later from the workshop. Timing wise it was hard this year with the timing of all the holidays.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor the Fiscal Year 2020 meeting schedule was approved.

Mr. Showe: For the benefit of the Board and the audience, this doesn't mean you are locked into this meeting schedule, exclusively. You are able to set other meetings if things come up.
Mr. Oakley: My only comment on this is to make sure that Judy can schedule the room. Mr. Showe: We will. I know you want to talk about how we advertise these meetings.
Mr. Oakley: Yes. John mentioned trying to get the information out to people. I know it's on our website, but you have people still having trouble with computers. Maybe we can start advertising of the meeting in The Viera Voice because everyone gets one. Hopefully they will cooperate with us.
Mr. Showe: We can look. For the benefit of the audience and the Board, sending it to The Viera Voice doesn't qualify under the Florida Statutes. It has to be a newspaper of general circulation. So, the actual advertisement will go to Florida Today, but we can do more. We can certainly get a hold of The Viera Voice and see what we need to do.

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Mr. Oakley: Could we include the agenda in The Viera Voice?
Mr. Showe: I'm sure we could. We may be able to include a short agenda or say, "For more information see the website," and give them a link. We will see what we can do. As a District, you can always do more. We just have to make sure that we meet the minimum qualifications of the Florida Statutes.

SIXTH ORDER OF BUSINESS
Mr. McCarthy: Melinda?
Ms. Thomsen: Nothing. Thank you. Mr. McCarthy: Bill?
Mr. Oakley: I'm good. Thank you. Mr. McCarthy: Jo?
Ms. Walsh: I'm fine. Thank you. Mr. McCarthy: David?
Mr. Bedwell: No thanks.

Supervisor's Requests

Mr. McCarthy: I had just one comment. I talked with Ed Grasser who is the head of our retention ponds. He and his crew manage four flowways that cross underneath 1-95. They are very diligent about that and make every effort to make sure that they are open. That will follow right through to White Saudi. You will have people out there. Once the storm goes through, he will have his crew out there, cleaning up the debris. Hopefully, we will not have any problems.
Mr. Showe: Just for the record, I will let the Board know that I spoke to Lane about that yesterday. OMS is going to have staff in the area handling our other properties, so if Lane or any staff member needs help, please reach out. We would be more than happy to assist in any way we can.
Mr. Oakley: The county finally replaced the sidewalk in front of the old IRCC building, which has been a sore point with me for about six years now. The gentleman in Heron's Landing picked up the stick and actually got it accomplished. We are in the process of getting a quote. I was supposed to have it before yesterday's meeting for the sidewalks that need to be replaced, but we did not receive it. Hopefully we will have that at the next meeting, and we can get that process taken care of.
Mr. McCarthy: Thank you.

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Ms. Walsh: Were we able to see about signing in with somebody else?
Mr. Oakley: We are working with Eric at Fairway Management. He has a contractor that he can refer to us. When I get this price, I'm going to communicate with him to see if we can work something out, so we can get both of them done at the same time.
Ms. Walsh: Thank you.

SEVENTH ORDER OF BUSINESS	Adjournment
Mr. McCarthy: If there is nothing further, we need a motion to adjourn.

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

Secretary/Assistant Secretary	Chairman/Vice 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, September. 25, 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 TimMelloh Brett Renton Residents

District Manager General Manager
District Counsel via telephone

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.
Jim McSeveney, Heron's Landing: I was here before and I thanked the Board and past Boards for giving the Viera East CDD residents 20% off for playing golf. We appreciate it. My concern is with the associate members rate. I'm going to try to give a better explanation of why I don't think it's appropriate and is not what needs to be done for the golf course in light of the residents. I'm not going to discuss the bond because I know it's in litigation, but  what  I'm getting at, is for the next 20 years, residents of the CDD are going to pay approximately $180 plus or minus, depending on what happens to upgrade the golfers. Almost everything on there is for the golf course. There are some minor items. So, we are paying that and getting 20% off.

Now we go to the associate members rate, which pays $79. There are some benefits included in that and one of them is that you get 20% off of the golf course and pay $79. The reality of that is, that's not how much they are really paying. If you look at your seasonal rate of $65 and $25 for the gym, you have paid $90. You are only going to pay $79, which is almost $10 or $11 less and you get 20% off. That continues for most of the season and only changes on pre-season rates. So virtually, you are not paying $79 to get your 20% off. You are paying $5 to $10 to get 20% off. Is a CDD resident going to pay $182 plus/minus for 20 years to improve the golf course? I don't see that it's fair. I'm asking you to re-evaluate it and come up with something different that is  fair to the residents because now this doesn't look very fair. Thank you for your time.
Mr. McCarthy: Tim, do you want to speak to that?
Mr. Melloh: When we came up with this program four years ago CDD residents were only getting a 10% discount. If they wanted more, they had to pay $1,300 and get what they call, "The Green Card." As far as the associate membership, we created that membership to be able to replace other programs that were in place where people could come in and buy a one-month membership. The program worked out very well. I haven't had anyone else other than Mr. McSeveney say anything to me about that, so it doesn't seem to be an issue that a lot of people are worried about. I think we already approved everything for this year, so we can go ahead and put it on the table to discuss next July when we discuss the rates again and see what we want to do. I think previously we talked about increasing that rate anyway so that would be the time to do it.
Mr. Showe: That would be the time to look at it. Mr. Melloh: Exactly.
Mr. McCarthy: Thank you for your comments, Jim. We appreciate them. Would anyone like to speak? Please provide your name and subdivision.
Tony Volpe, IRCC: I wanted to share a couple of things with you and not take too much of your time. Some folks were concerned about the lack of communication from the operator of Divots Grille. I just want to make sure it's clear that these folks are concerned about that. They say that they aren't going to come back. That sends up a red flag to me. We talked about this before and it's important that every entity pays for itself. Customers that don't come back, reduces our chance of an entity making revenue to pay for itself. So, I don't know where you guys are with that, but my suggestion is to have an Employee Improvement Plan. You are

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stepping through any opportunity to change for two reasons. Personally, I don't want to be responsible for anybody not having a job. That's one reason. The second one is for the organization. You need to make sure you follow those steps so that any time there's any dispute, you can just lay it on the table. We try to get the opportunity to adjust. Contrary to what people believe in Florida, it's a right to work state, but there are Federal laws to protect certain groups and it's best to follow the plan and make sure you show that you can adjust this situation. The  end result is not your fault. Keep in mind, any policy that you create should be in the bylaws or contract. In this case, I believe this was under contract. It's the best you can do. So that's it and thanks for listening to me. The next item that I wanted to talk about was the golf compensation. I'm not getting into the details that this gentleman talked about and I don't want to duplicate it. Mr. Oakley had an excellent conversation last time about different compensation programs. The importance of that is to be competitive. You have to start at the salary that you are offering people, compensating for a reduction in salary. You may already know this, but I just want to make sure that IRCC employees get one round of golf per week and they can have a guest, but they can only go onto the golf course if they have a membership.
Mr. Showe: That's three minutes.
Mr. Volpe: I think it's important that the pay is correct. One of the things that IRCC does and most businesses do, is they do an annual review of different categories to ensure that they are paying their employees properly. We've done that all the time. HR really takes care of it on their own. I don't know how that would be handled at the end of the year. It's important to retain employees and then it's critical. You don't want to lose a quality employee. In addition, the compensation is warranted to satisfy employees to keep them around as well, but to also make sure that the salary is comparable. That's all I wanted to say.
Mr. McCarthy: Thank you for your comments. We appreciate it. What I suggest Tony is that you and Jim perhaps set up a meeting with our General Manager (GM). Contact him and you can get things explained in detail over an extended period of time. That would probably be a  good place to start.
Mr. Volpe: If he's well enough to do that now.
Mr. McCarthy: He's recovering from surgery, but he's back working. Mr. Showe: As long as you schedule it with him.

3

Mr. McCarthy: On a limited basis, call ahead and he will schedule a time  that's convenient for him or you could go into the office and talk to him.
Mr. Volpe: We will have to do that.
Mr. McCarthy: We appreciate your comments.
Mr. Volpe: Thank you.
Mr. McCarthy: Thank you for the comments. Would anyone else like to speak? Hearing none, the public comment section is now closed.

Litigation Update.
Mr. Showe: So, we can expedite his time, we have one of the litigators Brett Renton attending by phone.
Mr. Renton: Thank you Jason. Good afternoon members of the Board. Pursuant  to Florida Statutes 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 negotiation concerning the litigation, "Robert Dale et. All, versus the Viera East CDD" at the next available meeting time. So, if we can get that scheduled so we can hold a shade meeting, that would be great.
Mr. Showe: The next available meeting time is October 9th, which is your workshop. Mr. McCarthy: So, we are going to hold a shade meeting on October 9th at 2:00 p.m.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor having an Attorney-Client Session at October 9, 2019 at 2:00
p.m. at this location, was approved.

Mr. Showe: In order for us to take any business items in connection with that or anything else, we would also like to hold a regular meeting that same day.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor having a regular meeting on October 9, 2019 at 2:00 p.m. at this location, was approved.

Mr. Showe: Is there anything else you need Brett?
Mr. Renton: That's it. Thank you all very much. I greatly appreciate the time.

4

Mr. McCarthy: Thank you, Brett.
Mr. Renton left the meeting.

THIRD ORDER OF BUSINESS	Approval of Minutes of the August 19,
2019 Meeting and the August 28, 2019 Meeting

On MOTION by Mr. Oakley seconded by Ms. Walsh with all in favor the minutes of the August 19, 2019 and August 28, 2019 meetings were approved, as presented.

FOURTH  ORDER OF BUSINESS	Staff Reports
A.	General Manager's Report
Mr. Melloh: All CDD operations are proceeding  as  planned.  This  coming  year,  Fiscal Year 2020, we have been talking about mechanically clearing the scrub jay habitat instead of a control burn. It's been six years since we have been able to do a control burn. There are so many issues in the scrub jay, because what we are trying to burn out is a  very  small amount,  like 60  acres. When you see these other control burns, we have smoke problems  that  can  get  into  the home around the scrub jay habitat.  Fire could get out of control,  which requires  more insurance.  We have an Eagle's nest out there that we have to  protect.  We  have  done  parts  of  it  before, where we rent a roller chopper mulcher unit and are able to clear what  we  need  to  clear  to maintain a good scrub jay habitat. I just wanted to let you guys know.
Mr. Oakley: What is the cost of that, Tim? Is it going to be any more or the same cost? Mr. Melloh: It will fit right into the control burn budget item.
Mr. Oakley: And we can still do the same amount of area.
Mr. Melloh: Yes. The amount of area they prescribed us to·do.
Ms. Thomsen: The environmental people agree that this is as equally beneficial.
Mr. Melloh: Yes, we told them, "Look, we have been doing this for so long trying to get this burn done and we are just going to have to mechanically go in there and do it now."
Ms. Thomsen: Good.
Mr. Melloh: We have a loader excavator that is in the shop, which could be costly as major repairs are needed. This is one of the pieces of equipment that we are looking to replace at

5

some point in time with the bond issue, but at this time, we need to repair it. The cost could be
$4,000 or $5,000, but we will move on to that, once they are able to do a diagnostic.
Mr. Oakley: What's wrong with it?
Mr. Melloh: It died on them out in the scrub jay habitat. They were able to get it back into the shop.
Ms. Walsh: What is the age of that piece of equipment? Mr. Melloh: I'm sure it's 20 plus years old.
Mr. Bedwell: Do we have to fix it to do the scrub jay clearing?
Mr. Melloh: To do a lot of what we have to do. We do a lot of things with it in other areas and wetlands.
Mr. Oakley: The other tractor we have is too small.
Mr. Melloh: Yes, it's too small. Right now, we are getting quotes for a sidewalk repair on Viera Boulevard. I know that Bill obtained a quote and Jason is getting a quote.
Mr. Showe: I sent it this afternoon.
Mr. Melloh: For golf course maintenance, the greens were aerified on September 9th and 10th and they are recovering nicely. We finally received some dry weather and were able to get in there and do that work. That was the third aerification of the year, which is basically required for TifEagle Greens. So, we are going into the season in good shape with our greens. Weed control is a major concern following the weather events of the past two to three months. When you get a lot of rain and wind, you just can't spray chemicals. That has been the biggest issue. Of course, we are not able to keep the weeds and disease under control, but we are on top of it now. Scott is doing a great job.
Mr. Bedwell: Is Justin still working? Mr. Melloh: Yes.
Mr. Bedwell: I haven't seen him in a long time.
Mr. Melloh: He's out there, but it's to the point where he can't do spot spraying. Mr. Bedwell: I saw him mowing the grass.
Mr. Melloh: He will do some of that too. If you come in and the wind is blowing 10 to 15 miles per hour (mph), he can't do anything,  so  he has to  do something  else. Since July 31s1,  we had 32.9 inches of rain. That was from our rain gauges on the golf course. That's quite a bit. Regarding golf operations, based on those figures, since July 1st, the golf course has been closed

6

for 20 days. Sometimes we had a partial closure of nine holes, but that's affecting our revenue stream. I have the current daily rounds for September. You can see that we started the first four days closed because of the hurricane and then we recovered. So, we probably won't hit exactly the budget, but we will be fairly close. Does anyone have any questions? Jason, has anyone looked at the Bayhill Flowway?
Mr. Showe: Yes, they did. I have a cost to do it. There are two different methods. One was over $200,000 and one was over $300,000. So, at this point, I'm just going to try to get with them. We were waiting for you to return.
Mr. Oakley: Where were you talking about?
Mr. Melloh: The Bayhill Flowway, which is the flowway that leads to the header canal that goes to the St. Johns River. It could be a special type of canal that is going to require a littoral shelf that needs to be planted with plants.
Mr. Oakley: Did those plants just die?
Mr. Melloh: Yes. You have to spray the flowway for algae and among the plants for invasive plants like Torpedo Grass. Unfortunately, when you spray for Torpedo Grass, you kill some of the beneficial plants. I think Ed said that they never did any replanting in the last 15 years. We had a few people in that area express concern, so we had our Ecologist come out and talk about some things.
Mr. Oakley: Is that something that can be done a little bit at a time or does it have to be done all at once?
Mr. Showe: We are going to take it over and see if there is phasing that we can do.
Mr. Melloh: We have that. I did see the report just before I came over about the culverts on Hole #7. I guess at this time, they are happy the homes are protected, and the temporary fix is good. Those two culverts were scheduled to be fixed with the proceeds from the bond. We are in good shape. We don't have any flooding issues. The new business on my report has already been taken care of. That's all I have.
Mr. McCarthy: Thank you for your report. Are there any questions?
Ms. Walsh: Is the lake that's behind the Walgreens and Mailman Joey's on Village Drive,
ours?
Mr. Melloh: It's a wetland, not a lake.

7

Ms. Walsh: It looks like a lake. I noticed ECOR out there with floating plants a couple of weeks ago. I don't know if they are getting ready to establish plants in there. What's going on?
Mr. Melloh: Typically, they would be spraying out Spadderdock. Ms. Walsh: No. These were young plants floating in a pallet.
Mr. Melloh: I don't know. Let me find out from Ed. Ms. Walsh: That's it. Thank you.
Mr. McCarthy: Are there any further questions? Hearing none,

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

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Checks #3696 through #3719 from the General Fund in the amount of $66,386.67 were approved.

Ms. Walsh: The Capital Reserve account remains unchanged.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor Checks #27012 through #27096 from the Golf Course Fund in the amount of $58,823.26 were approved.

Balance Sheet and Income Statement
Mr. McCarthy: Jason, why is money not going into the Capital Reserve Fund? Mr. Showe: No checks were written out of that account.
Mr. McCarthy: Are we putting in deposits from the golf revenue?
Mr. Showe: Those checks would come from the golf course and wouldn't show as a check. We do that every month. We will true it up at the end of the year and anything extra will go in there.
Mr. McCarthy: Okay. Just checking.

SIXTH ORDER OF BUSINESS
Mr. McCarthy: Jo?
Ms. Walsh: I don't have anything.

Supervisor's Requests

8

Mr. McCarthy: Bill?
Mr. Oakley: Yes, I do. Over a period of probably six months, Tim and I spoke about the items related to the bond issue, in relation to the picnic area at Woodside Park, restaurant and the new office, and these are some of the ideas we came up with. The picnic area in Woodside Park could be reserved; although, the number of tables and the size of the firepit was undetermined at this time. It could be reserved by the CDD and businesses for private parties on a first come  basis. We could work our reservations through our office. Tim's secretary could set that up. If they wanted to use it for a kid's birthday party and it wasn't reserved by a resident, we would be more than happy to rent it to them at a cost to be determined. The conference room in the CDD office could be reserved through the CDD office by the HOA and businesses for private parties on a first come basis. If available, it could be rented out to other people also. I thought about the restaurant's private dining room and I really did listen to the 250 people who  were at that  meeting and read several emails. This area could be reserved by CDD residents and businesses for private breakfast, luncheons or dinners. It's a private dining room, not a banquet hall. I don't consider 35 seats to be a banquet hall. This could be reserved by CDD residents. A discount would be provided to these persons, only if their business or residents work in the CDD. This would be part of a new lease by your tenants. Now whether it is a percent discount or cost based discount, if you wanted to charge them $100 for the room, we could take $50. So, it's of some benefit to them. Hopefully, the Board will look favorably on that. I just put that out there so your Board Members could come up with similar ideas. That's all. Thank you.
Mr. McCarthy: Thank you, Bill. Melinda?
Ms. Thomsen: I don't have anything. Thank you. Mr. McCarthy: David?
Mr. Bedwell: I have a couple of items. We had a drop in the operating account for the  golf course, due to the loss from the prior month to this month's statement of $90,000. We are going to lose money again this month. You have a certain amount in that account and can take money out of the reserve.
Mr. Showe: Yes. There's an Operating Fund for the golf course and it just stays there.
Mr. Bedwell: So, if it gets below a certain amount, do you take money out of the reserve to replenish it?
Mr. Showe: I don't think we are taking money out of any account right now.

9

Mr. Bedwell: Not now. I'm talking about the end of this month.
Mr. Showe: lfwe had to, that's where it would come from, but I think there are sufficient funds to cover all of the cashflow.
Mr. Bedwell: Okay. We dropped to $90,000. The second item is that I received an email from a lady about Grand Isle, which I spoke to Ed Grasser about.
Mr. Melloh: I forwarded the email to Ed to have him get back to you on that.
Mr. Bedwell: Maybe I will get with him on Friday, but the wetland looks like it has  Muhly Grass as well as weeds. If we are not allowed to touch it, then we are not allowed to touch it. It's a wetland.
Mr. Melloh: It's a wetland and back to what we were talking about on the golf course,  you can't spray out that stuff when you have 32 inches of rain or a lot of wind so they  may just be a little bit behind on maintaining it.
Mr. Bedwell: We have an island. Then we have water and the wetland is part of the island, but it's right next to houses. I don't know if there's a safety issue there or not. I think  I  will just go out with him.
Mr. Melloh: We will definitely stay on top of that.
Mr. Bedwell: I appreciate it. That's all I had.
Ms. Thomsen: Are you able to say the same thing that you just said about the area that is growing in on #7? It's going into the right-hand pond. There is grass and other stuff that  has taken over. Is it a matter of waiting it out? I assume so. At least waiting it out until the hurricanes stop coming.
Mr. Melloh: Especially on #7, because the water level rose so high. Some of those things that you see sticking out, are unkempt weeds that are 3 feet underwater. You have to wade out 3 feet just to do anything to it, like hand pulling it. Hand pulling it is not going to do us any good, so we have to wait for the water level to go down so we can spray it out.
Ms. Thomsen: That is probably something that they are concerned about.
Mr. Melloh: We are just behind. Ms. Thomsen: It's an eyesore.
Mr. Melloh: It is. It's crazy because back in June, the golf course looked so beautiful. We had done so many landscaping projects. We are just trying to prioritize them now. We have the

10

beds on #14, #15 and #16 back in shape because that's such a visible part of the golf course to the traffic that goes by on the roadway.
Ms. Thomsen: They took out a lot of Hibiscus Swords, expecting that somewhere down the road they are going to put them in.
Mr. Melloh: The problem with Hibiscus is that they grow out of control and so fast. So,
what we are going to do is to take those out and try to replant them in some areas, but they just don't want to replant. They were looking so unkempt that we just decided to yank them out and now we want to go in there with some kind of dwarf type thing that doesn't get out of control.
Ms. Thomsen: Exactly.
Ms. Walsh: When I talked to Scott, he thought that those were supposed to be dwarfs. Mr. Melloh: So, for whatever reason, they weren't, and we will continue on.
Ms. Thomsen: That's typical. I did the same thing in my own home.
Mr. Melloh: We will get the right plant material, because the one thing we don't want to happen with all of the landscaping bids, is to take manhours away from actually maintaining the golf course. So, we don't want to get too far ahead of ourselves with landscaping that we don't have time to maintain the golf course on a regular basis like mowing the fairways twice a week, the greens every day and raking the bunkers every day.
Ms. Thomsen: That's why we don't need to be aggressive about these. We just need to find the time and space to do it.
Mr. McCarthy: On behalf of the Board, we would like to welcome Tim back and our thoughts and prayers are with him for his. continued recovery. We are very happy to have him back working on a limited basis.
Mr. Melloh: Thanks.
Mr. McCarthy: That being said, I encourage my fellow Board Members, as I did to the two CDD residents, to make a phone call and check in with Inez if you have anything important to talk about.
Mr. Melloh: So, I'm back to work and I'm here a little more than three to four hours a day, based on what the Doctor recommends. Just give me a time and we will just meet and discuss what you have. I just distributed a report to let everyone know about Suntree's projects and encourage you to again talk to me about the different things they are doing, which mirrors what we are doing. Based on the quality of the brochure that this is printed off of, we probably

11

spent $15,000 to $20,000 on this. Anyway, you can see, as an example, that they are spending a little over $5 million on the Clubhouse, $1.85 million for the irrigation system and we are at $2 million. Their golf members are going to be paying $45 per month extra for 10 years. So, they are paying $5,000 for these improvements. It's just something to let you know what the competition is doing. I grew up in Cocoa, Florida and that's where I learned to play golf. Back in the 1970s, there were two golf courses in Brevard County that were the cream of the crop. One of them was Suntree and the other was Royal Oak Country Club in Titusville. Royal Oak was the winter home for the Canadian PGA. People just flocked to that golf course, but Suntree was always private. Here we are many, many years later and the difference is that Suntree has always elected to re-invest in their property and Royal Oak did not. Royal Oak is a weed patch now. Where they used to have greens, they now have weeds. This kind of goes back to what we talked about six or seven months ago, when we talked about doing these projects. That's why I distributed that. It wasn't meant for a lot of conversation here today, but I just wanted to talk to everybody about it individually as we go forward.
Mr. Oakley: How old is Suntree? Mr. Bedwell: It was opened in 1975.
Mr. Melloh: If you go over and look at their Clubhouse, you can tell that it needs a little help for a private country club of that stature. It needs to be upgraded. You can see where you have artists renditions and cost estimates. We haven't bid anything out. We don't have the luxury of doing that because we don't have any place to do that.
Mr. Showe: There are no funds.
Mr. Bedwell: The main issue is in here they say their average membership pays in the mid $60,000 range. They are going to have a gymnasium now to try to get younger people, because that's the life blood.
Mr. McCarthy: There will be a lot of young people over there.

SEVENTH ORDER OF BUSINESS	Adjournment

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

12

 	
Secretary/Assistant Secretary	ChairmanNice Chairman

13

S ECTION IV

RESOLUTION 2020-03 (EQUIPMENT SCHEDULE NO. 008-0697772-107)

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE EXECUTION AND DELIVERY OF EQUIPMENT SCHEDULE NUMBER 008- 0697772-102 UNDER AND PURSUANT TO THAT CERTAIN MASTER LEASE NUMBER 697772L AND FLORIDA ADDENDUM TO MASTER LEASE NUMBER 697772L AND OTHER DOCUMENTS AND CERTIFICATES IN RELATION THERETO; PRESCRIBING OTHER DETAILS IN CONNECTION THEREWITH; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, Viera East Community Development District (the "District"), is a local unit of special-purpose government duly established and existing pursuant to the Constitution and laws of the State of Florida; and

WHEREAS, the District has entered into that certain Master Lease Number 697772L and Florida Addendum to Master Lease Number 697772L, each dated June 22, 2016 (collectively, the "Lease"), with TCF Equipment Finance, a division of TCF National Bank, 1111 West San Maman Dr, Suite A2 West, Waterloo, IA 50701-892; and

WHEREAS, the District now desires to enter into that certain Equipement Schedule 008- 0697772-107 (the "Schedule") with TCF National Bank, 1111 West San Marnan Dr, Suite A2 West, Waterloo, IA 50701-892 (the "Lessor") under and pursuant to the Lease; and

WHEREAS, the District is duly authorized by applicable law to lease and/or acquire items of personal property and equipment, such as those set forth in the Schedule, as are needed to carry out its governmental and other special district functions and to lease and/or acquire such personal property and equipment by entering into lease-purchase agreements; and

WHEREAS, the District hereby finds and determines that the execution of the Schedule for the purpose of leasing with the option to purchase the equipment designated and set forth in the Schedule is appropriate and necessary, and in the best interests of the District, to carry out the functions, operations and responsibilities of the District, including with respect to golf course operations; and

WHEREAS, the Rent Payments under the Lease are and shall continue to be a monthly expense of the Lessee authorized through annual appropriations under its statutory budget process, and shall not constitute a general obligation or other indebtedness of the Lessee within the meaning of the Constitution and laws of the State;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF VIERA EAST COMMUNITY DEVELOPMENT DISTRICT:

1

Section 1. The Schedule, in substantially the form as presently before the Board of Supervisors of the District (the "Board") as attached hereto as Exhibit A, is hereby approved, and the Chairman and Vice Chairman, or in the case both are absent such other officer of the District desginated in writing by either the Chairman or Vice Chairman, are each hereby authorized to execute and deliver the Schedule with such changes therein as shall be approved by such officer, the execution of the Schedule by the appropriate officer of the District being conclusive evidence of such approval.

Section 2. The District shall, and the Chairman, Vice Chairman, Secretary and all Assistant Secretaries of the District are hereby authorized and directed to take such further action and execute such other documents, certificates and instruments as may be necessary or desirable to carry out and comply with the intent of this Resolution, and to carry out, comply with and perform the duties of the Distrct with respect to the Schedule and the Lease.

Section 3. The District's obligations under the Schedule shall be expressly subject to annual appropriation by the Board under the District's stautory budget process; and such obligations under the Schedule shall not constitute a general obligation or other indebtedness of the District within the meaning of the Constitution and laws of the State of Florida and are subordinate in allrespects to payments of debt service on any indebtedness of the District.

Section 4. This resolution shall take effect immediately upon its adoption and approval.

PASSED AND ADOPTED this 23rd day of October, 2019.

ATTEST:		VIERA EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:_ _

_ _ _ _ _ _

_ _ _ _ _ _ _

Its:- - - - - - - - - - - - - - -

ORLDOCS 17223775 1

2

October 23, 2019

Viera East Community Development District 2300 Clubhouse Drive,
Rockledge, FL 32955
TCF National Bank
1111 West San Maman Dr, Suite A2 West Waterloo, IA 50701-8926
Re:	Equipment Schedule Number 008-0697772-107 Ladies and Gentlemen:
We have acted as legal counsel to the Viera East Community Development District (the "District") with regard to reviewing certain legal issues in connection with the Master Lease Number 697772L dated June 22, 2016 (the "Master Lease") and the Florida Addendum  to Master Lease No. 697772L dated June 22, 2016 (the "Addendum"), each as originally between the District and TCF Equipment Finance, a division of TCF National Bank, and the Equipment Schedule Number 008-0697772-107 dated October 23, 2019 (the "Schedule"), between the District and TCF National Bank ("Lessor"). The Master Lease, Addendum and Schedule are collectively referred to hereinafter as the "Lease."
The opinions rendered herein are given at the request of the District. All terms not otherwise defined herein shall have the meanings ascribed to them in the Lease.
We have examined and relied upon originals or copies, certified or otherwise identified to our satisfaction, and such other resolutions, certificates, agreements, documents, representations and opinions, including certificates and representations of officers and representatives of the District, as we have deemed relevant and necessary in rendering the opinions expressed  below. In rendering the following opinions, we have assumed: (1) the authenticity of all agreements, documents and certificates submitted to us as originals; (2) the conformity to the originals  of such documents submitted to us as copies; (3) except with respect to the signatures and authority of officials and officers of the District, the genuineness of the signatures and the due authority of the persons executing the agreements, documents, or certificates examined or relied upon by us; and (4) TCF National Bank has assumed from TCF Equipment Finance all rights, interests and obligations in and under the Master Lease and the Addendum.
On the basis of such review, and subject to the assumptions, qualifications, and limitations stated herein, we are of the opinion that:
The District is a local unit of special-purpose government duly organized, existing and operating under the Constitution and laws of the State of Florida. The full, true and correct legal name of the District is "Viera East Community Development District."
The District is authorized and has power under Florida law to enter into the Lease, and to carry out its obligations thereunder and the transactions contemplated thereby.
The Lease has been duly authorized, approved, executed and delivered by and on behalf of the District, and, assuming the due authorization, execution and delivery by Lessor, the

Lease is a valid and binding contract of the District enforceable against the District under Florida law in accordance with its terms.

The authorization, approval and execution of the Lease and all other proceedings of the District relating to the transactions contemplated thereby have been performed in accordance with the District's procurement rules and regulations as the same pertain to sole source contracts.

The execution of the Lease and any annual appropriation of Golf Course Revenue to make Rent Payments as and when they become due under the Lease do not result in the violation of any constitutional, statutory or other limitation relating to the expenditure  of funds by the District.

The payment obligations under the Schedule are subject to annual appropriation by the Board under the District's statutory budget process and such obligations under the Schedule shall not constitute a general obligation or other indebtedness of the District within the meaning of the Constitution and laws of the State of Florida.

To the best of our knowledge, there is no litigation, action, suit, or proceeding pending or before any court, administrative agency, arbitrator or governmental body having jurisdiction, that challenges the establishment or existence of District; the authority of  its officers; the proper authorization, approval and execution of the Lease; the annual appropriation of Golf Course Revenue to make Rent Payments as and when they become due under the Lease, or the ability of the District otherwise to perform its obligations under the Lease and the transactions contemplated thereby.
For purposes of this opinion, Golf Course Revenue means revenue generated by the District's operations of the golf course located within its district boundaries (which include revenue generated from greens fees, memberships, driving range, golf lessons,  merchandise sales, gift cards, clubhouse restaurant sales, trail fees and miscellaneous income) after any payments of debt service on any indebtedness of the District senior thereto.

This opinion addresses matters as of the date hereof and is based upon existing laws of the State of Florida. We express no opinion as to the laws of any other jurisdiction. We do not undertake or assume any obligation to update any matters contained herein or update or supplement any opinion(s) to reflect any change in facts or circumstances which may hereafter arise or come to our attention or any changes in laws, statutes, rules, or regulations that may hereafter occur even though such change may affect one or more of the opinions or statements expressed herein.

We do not express any opinion with respect to the exclusion from gross income for federal income tax purposes of interest on the Lease or Rent Payments or with respect to exemptions, if any, of the Lease from any taxes imposed by the State of Florida.
All opinions set forth herein as to the enforceability of legal obligations of the District are subject to and limited by (a) bankruptcy, insolvency, reorganization, moratorium, fraudulent

conveyance and other similar statutes, rules, regulations or laws, in each case relating to or affecting creditors' rights and remedies generally and (b) the unavailability of, or limitation on the availability of, a particular right or remedy (whether in a proceeding in equity or at law) because of equitable principle or a requirement as to commercial reasonableness, conscionability, or good faith.

The qualification "to the best of our knowledge" means the knowledge of the undersigned as of the date hereof obtained from (i) interviews with such current officers and responsible employees of the District as the undersigned has determined are likely, in the ordinary course of their respective duties, to have knowledge of the matters set forth herein, or
a review of such documents or other materials as the undersigned determined necessary to obtain knowledge of the matters set forth therein. The undersigned has not conducted any extraordinary inspection or inquiry other than such inspections or inquiries as are prudent and customary.

This opinion is furnished by us as legal counsel to the District and is solely for the benefit of the addressees, and their respective successors or assigns, in connection with the Lease and shall not extend to, and may not be quoted, furnished to, used, or relied upon by, nor may copies be delivered to, any other person or entity (regardless of whether such other person or entity is related to or affiliated with one of the addressees), nor may the addressees, or their respective successors or assigns, rely on this opinion for any other purpose, without, in each instance, the express written consent of Shutts & Bowen LLP. Except with respect to the District, the delivery of this opinion to the addressees does not create, and shall not be deemed to create, an attorney­ client relationship.

Very truly yours, Shutts & Bowen LLP

ORLDOCS 17223641 I

S ECTION VI

S ECTION A

Viera East
Community Development Districy
Check Register Summary September 19, 2019 through October 16, 2019

Fund	Date	Check #'s	Amount

General Fund		
	9/19/19	3722-3729	$	86,480.36	
	9/26/19	3730-3735	$	7,026.91	
	10/3/19	3736-3740	$	95,528.50	
	10/10/19	3741-3745	$	16,745.82	

    Sub-Total	$	205,781.59 

Capital Reserve

    Sub-Total	$	

Golf Course		
	9/19/19	27097-27126	$	99,612.63	
	8/28/19	27127-27140	$	89,742.35	
	10/3/19	27141-27157	$	9,995.99	
	10/10/19	27158-27178	$	10,585.95	

    Sub-Total	$	209,936.92 

ITotal	$

41s,11a.s1 1

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

STATUS

AMOUNT	••••CHECK•..••
AMOUNT	#

9/19/19 00076

9/11/19 11-14265 201909 340-53800-46000
AUTO SUPPLIES

*	151.50

TRASH HAULING

BOULEVARD TIRE CENTER

-  -  -  -  -  - - -  -  - -  -1-51-.5-0 003722

9/19/19	00186	9/11/19 2198	1	201909	340-53800-47900	*	

			

240.00

9/18/19 22025	201909 340-53800-47900
TRASH HAULING

*	240.00

DANNY'S RECYCLING & HAULING, INC
9/19/19 00210	10/02/19 10022019 201909 340-53800-47300
ELECTRIC

- -  - - - - - - - -
*	20.76

480.00 003723

9/19/19 00177

9/19/19 00010

FPL
9/10/19 09102019 201909 310-51300-51000
SUPPLIES/STAMPS
-  -  -  -  - - - - - - -  -  -  -  -  - - -I-NES CAMPOS 8/31/19 20039	201908 330-53800-47100
2019 SERVICES
8/31/19 20040	201908 330-53800-47100
2018-2019 MONITORING

-	-	- - -  - -

- - -

*	26.72
- - - - - - - - - -
*	3,840.00
*	1,280.00

20.76 003724

26.72 003725

9/19/19 00043

- - - - -  -  -  -  -  -  -  -  -  -  -  -  -  -KE-VIN L ERWIN CONSULTING 9/19/19 09192019 201909 340-58100-10300
TRANSFER AUGUST 2019
9/19/19 09192019 201909 340-58100-10300
TRANSFER SEPTEMBER 2019

-  -  -  -  -  -  - - - -  -5-,12-0.-00- 003726
*	651.88
*	651.88

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

STATE BOARD OF ADMINISTRATION

- -  -  -  - -  -  - - - -1-,30-3.-76-

003727

9/19/19 00017	9/19/19 09192019 201909 300-20700-10000
AP AUGUST 2019
9/19/19 09192019 201909 300-20700-10000
AP 9/5 - 9/12
9/19/19 09192019 201909 300-20700-10000
JULY PAYROLL
9/19/19 09192019 201909 300-20700-10000
PAYROLL 6.28
9/19/19 09192019 201909 300-20700-10000
AUGUST PAYROLL

*	5,116.44
*	923.11
*	25,433.80
*	12,740.13
*	26,856.14

9/19/19 00143

VIERA EAST COD - GOLF COURSE
9/11/19 9495	201909 300-15500-10000
FY19-20 INSURANCE RENEWAL

-  -  -  - - - - - - - -71-,0-69.-62- 003728
*	8,308.00

EGIS INSURANCE ADVISORS, LLC.	8,308.00 003729

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/26/19 00034	10/08/19 10082019 201909 340-53800-47300
UTILITIES

STATUS	AMOUNT		•.••CHECK...•• AMOUNT	#
*	134.95

9/26/19 00159

CITY OF COCOA
9/16/19 1741757 201909 310-51300-31100
ENGINEER SERVICES

- - -  - - -  -  -  - - -  -1-34-.95- 003730
*	1,665.00

9/26/19 00198

-  -  -  - - - - -  -  - - - -  -  - - - -DE-WBERRY ENGINEERS, INC. 9/20/19 9860315	201909 310-51300-41000
POLYCOM PHONE SYSTEM

- - - - - -  -  - -  -  -1-,6-65-.00-
*	289.05

003731

9/26/19 00126

-  -  - - - - -  -  - - - - -  -  -  -  -GR-AYBAR FINANCIAL SERVICES 9/15/19 357	201909 300-15500-10000
ASSESSMNT ROLL CERT FY20

-  - - -  -  - -  -  - -  -  -2-89.-05- 003732
*	2,500.00

9/26/19 00212

-  -  -  - - - - - - -  -  - - - - -  -GO-VERNMENTAL MANAGEMENT SERVICES 9/15/19 65380967 201909 340-53800-47400
RAINBIRD SYSTEM

- -  -  -  -  -  - - -  - -2-,5-00.-00-
*	2,298.44

003733

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

TIAA COMMERCIAL FINANCE, INC.

- - -  -  - - -  - - -  -2,-29-8.-44- 003734

9/26/19 00188	9/10/19 91211667 201909 340-53800-54100
UNIFORMS
9/17/19 91211678 201909 340-53800-54100
UNIFORMS
9/24/19 91211689 201909 340-53800-54100
UNIFORMS

*	46.49
*	46.49
*	46.49

10/03/19 00221

UNIFIRST CORPORATION
9/30/19 00054079 201909 340-53800-22000
INSURANCE
9/30/19 00054079 201909 300-13100-10000
INSURANCE

-  - - - -  -  -  -  -  - - -13-9-.47-
*	20.96
*	26.52

003735

10/03/19 00195

- - -  -  -  -  - - - - - -  -  -  -  -  - -CO-MBINED INSURANCE COMPANY 9/26/19 7754445	201909 320-53800-34100
PEST CONTROL PROGRAM

- - - - - - - - - - - -
*	328.08

47.48 003736

10/03/19 00483

ECOLAB PEST ELIMINATION DIV
9/16/19 09162019 201909 340-53800-46000
SUPPLIES
9/20/19 09202019 201909 340-53800-46000
SUPPLIES

-  -  -  - -  -  -  - -  -  -  -3-28-•.08- 003737
*	10.70
*	33.26

10/03/19 00190

LOWE'S
9/26/19 074018	201909 340-53800-46000
AUTO PARTS/SUPPLIES

*	108.98

43.96 003738

NAPA AUTO PARTS	108.98 003739

VIER --VIERA EAST-- HSMITH

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

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

10/03/19 00043

9/30/19 09302019 201909 340-58100-10300
EXCESS FUNDS FY2019

*	95,000.00

STATE BOARD OF ADMINISTRATION
10/10/19 00189	10/04/19 1450264	201910 340-53800-41000
TELEPHONE CHARGES

*	431.78

95,000.00 003740

BLUELINE TELECOM GROUP, LLC
10/10/19 00040 10/02/19 359441	201910 330-53800-47200
AQUATIC WEED CONTROL

*	8,874.90

431.78 003741

10/10/19 00177

ECOR INDUSTRIES, INC.
9/30/19 09302019 201909 310-51300-49200
MILEAGE REIMBURSEMENT

*	16.74

8,874.90 003742

INES CAMPOS
10/10/19 00060	10/08/19 15946	201910 340-53800-46000
KEYS AND LOCKS

*	19.26

16.74 003743

10/10/19 00626

LACEY'S LOCK SERVICE INC
8/27/19 1393826	201909 310-51300-31500
GENERAL REPRESENTATION

*	7,403.14

19.26 003744

SHUTTS &  BOWEN LLP	7,403.14 003745

TOTAL FOR BANK A TOTAL FOR REGISTER

205,781.59
205,781.59

VIER --VIERA EAST-- HSMITH

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

STATUS	AMOUNT	•••.CHECK.....
AMOUNT	#

9/23/19 00279

9/19/19 00782

-

8/26/19 BTR20-01 201908 320-57200-54000 LICENSES
-  - - - - -  -  -  -  -  -  -  -  - - - -  -C-ITY OF ROCKLEDGE 9/17/19 21162	201909 340-57200-51100
CLEANING MATS
9/17/19 21162	201909 320-57200-51100
CLEANING MATS
A LINEN CONNECTION

V	200.00-
- - -  -  -  -  -  - - - - -2-00-.00--0-27-07-3
*	25.50
*	74.59
-  -  -  -  - - - - - - -  -1-00.09- 027097

- - - - -  - - -  -  -  - -
9/19/19 01413	2/05/19
6/26/19

- - - - - - - - - - - - - - -
30021293 201907 300-14200-10000
CREDIT
90771526 201907 300-14200-10000
GOLF SHOES/FOOTWEAR

-
*	333.00-
*	75.05

8/23/19 90798319 201909 300-14200-10000
FOOTJOY WEATHERSOFT GLOVE 8/23/19 90798347 201909 300-14200-10000
TITLEIST PERMA-SOFT

*	1,126.48
*	466.94

8/30/19

90802221 201909 300-14200-10000
GOLF BALLS

*	91.43

- - -  -  -  - - -  -  - - - - - - - - - -  -  -  -  -  -  - - -AC-USHNET COMPANY

-  -  -  - - -  -  - - -  -1-,4-26.-90- 027098

9/19/19 01445	10/01/19
10/01/19
10/01/19
10/01/19

27013	201909 390-57200-43000
LED LIGHTING PAYMENT
27013	201909 300-13100-10000
LED LIGHTING PAYMENT
27013	201909 320-57200-43000
LED LIGHTING PAYMENT
27013	201909 340-57200-43000
LED LIGHTING PAYMENT

*	201.80
*	201.80
*	201.80
*	201.79

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

- - -

- - - -  - - - - - -B-ANLEACO

- - - - - - - - -

807.19 027099

-

- - - - -

9/19/19 00324	8/01/19
8/01/19
8/02/19
8/02/19
8/02/19
8/15/19

10028412 201909 300-14200-10000
NCAA GOLF BALLS
10028412 201909 300-14200-10000
NCAA GOLF BALLS
10028414 201909 300-14200-10000
NCAA GOLF BALLS
10028414 201909 300-14200-10000
NCAA GOLF BALLS
10028414 201909 300-14200-10000
NCAA GOLF BALLS
10028446 201909 300-14200-10000
NCAA GOLF BALLS

*	300.00
*	300.00
*	300.00
*	300.00
*	300.00
*	300.00

BRIDGESTONE GOLF, INC.	1,800.00 027100

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK•••••
AMOUNT	#

9/19/19 00390

9/19/19 01241

9/19/19 01388

9/19/19 01344

8/21/19 93076362 201909 300-14200-10000
CALLAWAY FLASH DRIVER
-  -  -  - - - - - - - -  -  -  - - - - -CA-LLAWAY
9/17/19 19SEP-53 201909 320-57200-46000 MONTHLY WINDOW CLEANING
- -  - - - - - - - - - - -  - - - - -C-RYSTAL HI RISE, INC. 9/05/19 AR451666 201909 390-57200-46000
ADVERTISING
DEX IMAGING
9/18/19 S52173	201909 320-57200-46000 FILTERS/CHECKLIST COMPLE

*	365.85
- -  -  - - - -  -  -  -  -  -3-65-.8-5 027101
*	250.00
- - -  - - - -  -  -  -  -  -25-0-.0-0 027102
*	172.48
-  -  - - -  -  -  - - -  -  -1-72-.4-8 027103
*	270.00

DRINK TICKETS

DIAL PLUMBING & A/C INC.

-  -  - - - - -  -  -  -  -  -27-0-.0-0 027104

9/19/19	01333	9/15/19	09152019 201909	300-34700-00714	*	

		

		

207.31

9/15/19 09152019 201909 300-13100-10500
FL CITY GAS

*	185.68-

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

DIVOTS GRILLE
- - - - - -

- - - - - - - - - -

21.63 027105

9/19/19 01335

9/19/19 01394

9/10/19 18558637 201909 390-57200-54600
FINANCIAL SERVICES
- -  - - - - -  - -  -  -  -  -  -  -  -  -  -D-LL FINANCE LLC 9/02/19 62515675 201909 330-57200-54600
RENTRAL PAYMENT

*	5,167.72

-	-

- - -	- - - - -
*	97.78

5,167.72 027106

9/19/19 01320

- - -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -EC-OLAB
9/08/19 S0-11549 201909 300-14200-10000 GOLF GLOVES AND APPAREL

- - - - - - - - - - - -
*	574.26

9-7.-7-8 027107

9/19/19 00526

- - - - - - - - - - - - - - - - - -E-POCH EYEWEAR 9/18/19 WPZS266	201909 320-57200-54000
LICENSING

-  -  -  -  -  - - - - -  -  -5-74.-26-
*	124.00

027108

9/19/19 01326

9/19/19 00108

-  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -FE-DERAL LICENSING, INC. 8/30/19 4607978- 201908 390-57200-47100
NEW VALVE@ PG
- - - - - - - - -  - -  -  -  - - - - -F-IS OUTDOOR 9/17/19 2775420 201908 320-57200-48000
AUGUST MEETING ADS
9/20/19 00027752 201908 320-57200-48000
AUGUST ADVERTISEMENT

-  -  -  -  -  -  -  - - - - -1-24-.0-0 027109
*	411.39
411.39 027110
*	1,113.13
*	720.86

FLORIDA TODAY	1,833.99 027111

VIER --VIERA EAST-- HSMITH

CHECK  VENO#  .•.••INVOICE..••• •••EXPENSED TO•••	VENDOR NAME	STATUS DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/19/19 00035  10/02/19 10022019 201909 330-57200-43000	*
ELECTRIC
10/02/19 10022019 201909 340-57200-43000	*
ELECTRIC
10/02/19 10022019 201909 350-57200-43000	*
ELECTRIC
10/02/19 10022019 201909 320-57200-43000	*
ELECTRIC
10/02/19 10022019 201909 300-11500-10000	*
ELECTRIC
10/02/19 10022019 201909 390-57200-43000	*
ELECTRIC
10/02/19 10022019 201909 300-13100-10000	*
ELECTRIC
10/02/19 10022019 201909 320-57200-43000	*
ELECTRIC

AMOUNT

718.95
718.94
729.86
102.20
58.49
1,449.73
362.43
27.12

••••CHECK.....
AMOUNT	#

9/19/19 01023

9/19/19 00587

FPL
9/17/19 09172019 201909 320-57200-48000
ADVERTISING
GFWC VIERA WOMAN'S CLUB INC
9/10/19 587552	201909 390-57200-46100
OIL AND GAS
9/10/19 587552	201909 300-13100-10000
OIL AND GAS
9/10/19 587553	201909 390-57200-46100
OIL AND GAS
9/10/19 587553	201909 300-13100-10000
OIL AND GAS

-  -  -  -  - - - -  - -
*	80.00

-

-   -  -  - - -  - - -
*	402.04
*	198.02
*	870.21
*	428.61

4,167.72 027112

80.00 027113

9/19/19 00920

9/19/19 01127

9/19/19 00180

- - -  -  -  -  -  -  -  -  -  - - - - - -GL-OVER OIL COMPANY INC 9/10/19 46266	201909 390-57200-47300
GREEN SAND/SHIPPING
- - - -  - -  -  -  - - - - - - - - -G-OLF SPECIALTIES INC 9/11/19 00100014 201909 300-13100-10000
HEALTH PLANS
9/11/19 00100014 201909 300-13100-10000
HEALTH PLANS
9/11/19 00100014 201909 390-57200-22000
HEALTH PLANS
- - - - -  - - - - -  - - - -  -  -  -H-EALTHFIRST HEALTH PLAN 9/10/19 070701	201909 390-57200-46100
AUTO SUPPLIES

- - - -  -  - - - -  -  -1-,89-8-.88-
*	912.00
- - - - -  -  -  - - -  -  -91-2.-00-
*	739.12
*	1,204.54
*	3,011.35
- -  - - -  -  -  -  - -  -4-,95-5-.01-
*	152.96

027114

027115

027116

NAPA AUTO PARTS	152.96 027117

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	••••CHECK•••••
AMOUNT	#

9/19/19 00176

9/19/19 01334

9/19/19 01210

9/19/19 00434

9/11/19 S12032	201909 390-57200-46000 BATTERIES/CHARGE
-  - - - - - -  - - - - -  -  - - - -RO-YAL BATTERY DISTRIBUTORS 9/12/19 94302337 201909 390-57200-47500
HERBICIDE SEPTEMBER
9/12/19 94302337 201909 300-15500-10000
HERBICIDE OCT-DEC
9/12/19 94302337 201909 390-57200-51100
PLASTIC CUPS SG SEPT
9/12/19 94302337 201909 300-15500-10000
PLASTIC CUPS SG OCT-DEC

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

SITE ONE LANDSCAPE SUPPLY
- -	-	-  -	-	-
9/14/19 80557428 201909 320-57200-51000
OFFICE SUPPLIES
-  -  -  - - - - - - - -  -  -  -  - - - -ST-APLES ADVANTAGE 9/19/19 09192019 201909 390-58100-10300
TRANSFER AUGUST 2019
9/19/19 09192019 201909 390-58100-10300
TRANSFER SEPTEMBER 2019

*	41.22
- - - - - - - - - -
*	452.00
*	1,356.00
*	62.44
*	187.31
- - - -  - - - -  - -
*	94.50
- - - -  -  - - -  - -
*	2,056.69
*	1,218.93

41.22 027118

2,057.75 027119

94.50 027120

9/19/19 00130

- - - - - - - - - - - - - - - - -STATE BOARD OF ADMINISTRATION 9/18/19 22279407 201909 340-57200-51100

-

SUPPLIES
9/18/19 22279439 201909 340-57200-51100
SUPPLIES/CUPS STRAWS

-  -  -  - - -  -  -  -  -  -3-,2-75.-62-
*	11.82
*	533.59

027121

9/19/19 01366

9/19/19 00847

9/19/19 01454

- - - - - -  -  -  -  - -  - - - - - - -SY-SCO
9/07/19 6181584	201909 350-57200-46100
CUSHMAN PAYMENT
9/07/19 6181584	201909 390-57200-54600
CUSHMAN HAULER PAYMENT
9/07/19 6181584	201909 390-57200-54600
TORO SAND PRO PAYMENT

- -	-	- - - - - - -

TCF NATIONAL BANK
- -	-  -  -  -  -  -	-
9/17/19 68168	201909 300-14200-10000

TEES PLEASE, INC

GOLF TEES
- - - - - - - - - - - - - - - - - - -
9/10/19 63411269 201909 300-13100-10000
HEALTH INSURANCE
9/10/19 63411269 201909 300-13100-10000
HEALTH INSURANCE

-  -  - - - -  - - - -  -  -54-5.-4-1 027122
*	242.41
*	419.64
*	430.63
- -  -  -  -  -  -  -  - - -1-,0-92.-68- 027123
*	391.35

391.35 027124

- - - - - - - - - - - - - - -
*	146.32
*	200.34

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/10/19 63411269 201909 300-15500-10000
HEALTH INSURANCE
9/10/19 63411269 201909 300-15500-10000
HEALTH INSURANCE

STATUS

*
*

AMOUNT	••••CHECK•..••
AMOUNT	#
52.20
316.39

9/19/19 01033

UHS PREMIUM BILLING
9/11/19 9492	201909 300-15500-10000
FY19-20 INSURANCE RENEWAL

- - -  -  -  -  - - -  - -  -71-5.-25-
*	66,009.00

027125

9/26/19 00024	10/09/19
10/09/19
10/09/19
10/09/19

EGIS INSURANCE ADVISORS LLC
10092019 201909 320-57200-43000	*
UTILITIES
10092019 201909 330-57200-43000	*
UTILITIES
10092019 201909 350-57200-43000	*
UTILITIES
10092019 201909 390-57200-43000	*
UTILITIES

-  -  - - - - - -  - -
126.05
126.05
126.05
448.86

6-6,-00-9.-0-0 027126

9/26/19 01243

CITY OF COCOA UTILITIES
3/28/19 G1619566 201909 300-14200-10000 GOLF MENS HAT

- - -  -  -  -  - - - -  - -8-27.-01-
*	712.00

027127

9/26/19 01196

- - - - - -  -  - - - - - -  -  -  -  -  -CO-BRA GOLF, INC 9/24/19 91946629 201909 350-57200-46300
SRVC CAR, LABOR
9/25/19 91948128 201909 350-57200-46300
SVCAR SRVC VEHICLE

- - - -  - - - - - - -  -71-2-.0-0 027128
*	59.07
*	234.39

9/26/19 01355

- - - - - - - - - - - - - - - - -E-Z-GO A TEXTRON COMPANY 9/01/19 7090	201909 350-57200-46100

-

IPAR7 PRO LEASE

-	-  - - -  - - - -  - -29-3-.46-

-

*	936.00

027129

9/26/19 00159

9/26/19 01363

-  - - - - -  -  -  -  - - - -  -  -  - - -G-PS TECHNOLOGIES, INC. 9/16/19 70195	201909 390-57200-46000
GRIT LAPPING COMPOUND
9/23/19 70219	201909 390-57200-46000
CIRCUIT TESTER-RETRACTBLE
- - -  -  -  -  -  -  -  -  -  -  -  - - - -IS-LANDER GOLF SUPPLY, INC. 9/19/19 48648	201909 390-57200-47100
IRRIGATION COMP PAYMENT

- -  -  -  -  -  - - -  -  - -93-6.-00- 027130
*	89.95
*	19.47
-  -  - - -  -  - - -  -  -  -1-09-.4-2 027131
*	348.00

RAIN BIRD INTERNATIONAL, INC.
9/26/19 01324	10/11/19 10112019 201909 320-57200-34100
AMAZON PRIME

-  -  -  -  -  - -  - - - -  -34-8-.0-0 027132
*	12.99

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •...•INVOICE•••••••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/11/19 10112019 201909 320-57200-41000
CRICKET WIRELESS

STATUS	AMOUNT		••••CHECK••••• AMOUNT	#
*	104.00

9/26/19 01293

REGIONS BANK
9/16/19 INV20741 201909 390-57200-47500 TURF FUEL

-  -  -  - -  -  -  -  - -  -  -11-6-.99-
*	960.00

027133

9/26/19 01334

9/26/19 01210

- - - -  -  -  -  -  -  - - - - -  - - - -RE-SIDEX LLC 9/23/19 94751935 201909 390-57200-51100
BALL WASHER DETERGENT
-  - - - - - -  - - - -  -  - - - - -S-ITE ONE LANDSCAPE SUPPLY 9/21/19 80558234 201909 320-57200-51000
OFFICE SUPPLIES

-  -  -  - - - -  - - -
*	73.00
- - - - - - - - - - - -
*	105.04

960.00 027134

73.00 027135

9/26/19 01366

9/26/19 00807

STAPLES ADVANTAGE
9/13/19 6193241	201909 390-57200-54600
CUSHMAN HAULER PAYMENT
9/18/19 6198440 201909 390-57200-54600
TORO TURF PACKAGE
9/19/19 6199578	201909 390-57200-54600
KUBOTA, SPREADER PAYMENT
TCF NATIONAL BANK
9/10/19 91211667 201909 390-57200-54100
UNIFORMS
9/17/19 91211678 201909 390-57200-54100
UNIFORMS
9/24/19 91211689 201909 390-57200-54100
UNIFORMS

- -  -  -  -  -  - - -  - - -1-05-.0-4 027136
*	248.00
*	5,115.96
*	372.48
- - - -  - - - -  -  -  -5,-73-6.-4-4 027137
*	144.08
*	155.46
*	163.58

9/26/19 01244

-  -  -  - - - - - - - -  -  -  -  -  -  -U-NIFIRST CORPORATION 9/25/19 09252019 201909 300-15100-00700
INVESTMENTS-BEN AST S2012

- -  -  -  -  -  -  -  - - -  -4-63.-12-
*	78,412.00

027138

9/26/19 00117

10/03/19 01413

VIERA EAST CDD - SERIES 2012
9/13/19 40917499 201909 390-57200-46600
GREASE, ROLLER, BRACKET 9/18/19 40918251 201909 390-57200-46000
BEDKNIFE, SCREW
WESCOTURF INC.
8/26/19 90799390 201909 340-57200-54100
FJ FLEX MEN SPK

-  - - - -  -  -  -  -  -  -78-,41-2.-00- 027139
*	131.83
*	518.04
-  - - - - - -  - - -  -  -64-9-.8-7 027140
*	49.46

ACUSHNET COMPANY	49.46 027141

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  .••••INVOICE••••••.•EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/03/19 00024	10/14/19 10142019 201909 320-57200-43000
UTILITIES/WATER

STATUS

*

AMOUNT	••.•CHECK•••••
AMOUNT	#
59.36

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

CITY OF COCOA UTILITIES

- - - - - - - - - -

59.36 027142

10/03/19 01132	9/22/19 3682663- 201909 300-13100-10000
ADMIN
9/22/19 3682663- 201909 300-13100-10000
GF MAINT
9/22/19 3682663- 201909 300-15500-10000
OPERATIONS
9/22/19 3682663- 201909 300-15500-10000
GC MAINT

*	202.28
*	94.17
*	17.37
*	333.68

10/03/19 01333

10/03/19 00947

COLONIAL LIFE
9/30/19 09302019 201909 300-34700-00714
DIVOTS GRILLE 9/16-9/23 9/30/19 09302019 201909 320-57200-48000
DIVOTS GRILLE 9/24-9/30
- - - -  -  -  -  -  -  -  -  -  -  -  -  - - -DI-VOTS GRILLE 9/26/19 7754449	201909 330-57200-46400
COCKROACH RODENT PROGRAM 9/26/19 7754449	201909 340-57200-46400
COCKROACH RODENT PROGRAM 9/26/19 7754449	201909 390-57200-46500
COCKROACH RODENT PROGRAM

- -  -  -  -	-  - - -  -	647.- 50- 027143

-	- -

*	317.13
*	148.75
- -  -  - - - -  - - -  -  -46-5.-88- 027144
*	76.96
*	95.11
*	95.11

ECOLAB PEST ELIMINATION
10/03/19 01417	10/01/19 B2BS1653 201910 320-57200-48000
OCTOBER SOCIAL MEDIA ELIT

-  -  - - -  -  - - - -  - -2-67-.1-8 027145
*	350.00

10/03/19 01427

10/03/19 00587

EZLINKS GOLF LLC
9/26/19 296810	201909 300-14200-10000
GRIPS/CLUB REPAIR
-  -  -  -  -  - - - - - - - - -  -  -  -  -GL-OBAL GOLF SALES 9/20/19 587874	201909 390-57200-46100
ULTRA LOW SULFER DIESEL 9/20/19 587874	201909 300-13100-10000
ULTRA LOW SULFER DIESEL 9/20/19 5B7B75	201909 390-57200-46100
OIL AND GAS
9/20/19 587875	201909 300-13100-10000
OIL AND GAS
9/25/19 586157	201909 390-57200-46100
OIL AND GAS

-  -  - - - -  - - - -  -  -35-0-.0-0 027146
*	171.45

-

- - - - - - - -  - - - -1-71.45- 027147
*	258.56
*	127.34
*	235.50
*	115.99
*	970.28

VIER --VIERA EAST-- HSMITH

CHECK  VEND#  •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/25/19 586157	201909 300-13100-10000
OIL AND GAS

STATUS

*

AMOUNT	•..•CHECK•••••
AMOUNT	#
477.90

10/03/19 00920

10/03/19 01372

GLOVER OIL COMPANY INC
9/20/19 46341	201909 390-57200-47300
MEDIUM TOPDRESSING/FREIGH
-  - - - -  -  - - - -  -  -  -  -  - - - -GO-LF SPECIALTIES INC 9/25/19 25606484 201909 320-57200-34100
FINANCIAL SERVICES
9/25/19 25606484 201909 300-13100-10000
FINANCIAL SERVICES

-  -  - -  -  - -  - -  -  -2-,1-85.-57- 027148
*	611.89
-  -  -  - - - - -  - - -  -61-1.-89- 027149
*	93.12
*	93.11

GREAT AMERICA FINANCIAL SVCS
10/03/19 01363	10/01/19 48734	201909 390-57200-47100
ONSITE REPAIR/MATERIAL

-  - - -  -  - -  -  -  -  -  -18-6-.23-
*	773.00

027150

10/03/19 01391

RAIN BIRD INTERNATIONAL, INC.
9/25/19 IV98228	201909 390-57200-46000 ASSY CAP/FREIGHT CHARGE

- - - - - - - - - - - -773.00 027151
*	36.41

10/03/19 01334

10/03/19 01366

- - - -  -  - - - - -  -  -  -  -  -  -  -RO-BINSON EQUIPMENT CO INC 9/26/19 94845024 201909 390-57200-47100
LANDSCAPE SUPPLIES
- - -  -  -  - - - - -  -  - - - -  -  -S-ITE ONE LANDSCAPE SUPPLY 9/22/19 6202484	201909 350-57200-46100
ELECTRIC GOLF CAR PAYMENT 9/23/19 6202485	201909 390-57200-54600
TORO WORKMAN/PRO SWEEP

- - - - - - - - - -
*	18.51
- - -  -  - - -  - - -
*	2,144.45
*	652.34

36.41 027152

18.51 027153

TCF NATIONAL BANK
10/03/19 01281	10/01/19 10012019 201910 390-57200-22500
GOLF COURSE CONSULT OCT19

- - - -  -  -  -  -  - - -2-,7-96.-79- 027154
*	500.00

10/03/19 01364

THOMAS TRAMMELL
9/25/19 83991	201909 300-14200-10000
GOLF BALLS

- -  - - -  -  -  -  -  -  - -5-00-.0-0 027155
*	384.00

VOLVIK USA, INC.
10/03/19 01206	10/01/19 9083948- 201910 320-57200-34100
SUMPSTER HAUL TRASH
10/01/19 9084372- 201910 390-57200-47900
DUMPSTER HAULING TRASH
WASTE MANAGEMENT INC. OF FLORIDA

- -  - - -  -  -  -  - - -  -3-84-.0-0 027156
*	351.94
*	140.82
492.76 027157

VIER --VIERA EAST-- HSMITH

CHECK  VEND# •••••INVOICE••••.•••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/10/19 01467	10/06/19 346848	201910 320-57200-34100
LEGAL SERVICES
-  - -  - - - - -  - - - -  -  -  -  -  -  - - - -  - - - - - -B-ERGER, TOOMBS, ELAM, GAINES &   FRAN 10/10/19 00987	10/01/19 23686	201910 320-57200-48000
1/4 PG VERTICAL COLOR AD

STATUS

*

*

AMOUNT	..••CHECK••••.
AMOUNT	#
750.00
- -  -  - -  -  -  -  - -  - -7-50-.0-0 027158
465.00

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

BLUEWATER CREATIVE GROUP INC
- - -

- - - - - -  -  -  -  - - -46-5.-00- 027159

10/10/19 00065	10/02/19 07133100 201910 320-57200-34100
INTERNET

*	174.96

10/10/19 01370

BRIGHT HOUSE NETWORKS
9/19/19 835229	201910 390-57200-47500
HEALTHY GROW OCT
9/19/19 835229	201910 300-15500-10000
HEALTHY GROW NOV-DEC
9/25/19 835232A	201910 300-15500-10000 SEACTLY CHEMICALS OCT
9/25/19 835232A	201910 300-15500-10000 SEACTLY CHEMICALS NOV-DEC

- -  -  -  -  -  - - -  - -  -1-74-.96-
*	393.34
*	786.66
*	300.00
*	600.00

027160

BRONSONS TURF & HORTICULTURE
10/10/19 01394	10/02/19 62520456 201910 330-57200-54600
RENTAL
- - - -  -  -  -  -  -  - - - - - -  -  -  -  - - - -  -  -  -  -  -EC-OLAB
10/10/19 01196	10/03/19 91958393 201910 350-57200-46300
KEY, STANDRD FLEET/UTILIT 10/04/19 91959801 201910 350-57200-46300
WINDSHIELD SPLIT KIT

- -  -  - - -	- -

- -

*	97.78
-  -  -  - - -  - - - -
*	60.17
*	191.73

2,080.00 027161

97.78 027162

10/10/19 00587

E-Z-GO A TEXTRON COMPANY
9/27/19 586193	201909 390-57200-46110
OIL AND GAS
9/27/19 586193	201909 300-13100-10000
OIL AND GAS

-  -  -  -  - - -  - - -  -  -2-51.-9-0 027163
*	202.33
*	99.66

GLOVER OIL COMPANY INC
10/10/19 01355	10/04/19 11432	201910 350-57200-46300
IPAR7 PAYMENT

- - -  -  - - -  -  - - -  -30-1-.99-
*	671.70

027164

-

- - - - - - - - - - - - - - - - - - - - - - - - - - -GPS TECHNOLOGIES, INC. 10/10/19 01392 10/04/19 114-5262 201910 320-57200-46000
SUPPLIES

- - - - - - - - - - - -
*	10.66

671.70 027165

INES CAMPOS	10.66 027166

VIER --VIERA EAST-- HSMITH

CHECK VEND# •••••INVOICE..••• ••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/10/19 00159	10/07/19 70250	201910 390-57200-49800
INSECT SPRAY

STATUS	AMOUNT	.•.•CHECK•...• AMOUNT	#
*	7.47

10/10/19 01350

ISLANDER GOLF SUPPLY, INC.
9/30/19 17391152 201910 350-57200-46100
GOLF BALL DISPENSE MACHIN 9/30/19 17391152 201910 300-13100-10000

- - -

FIRE BURGLARY ALARMS

- - - - - - - - - -
*	235.79
*	511.54

7.47 027167

10/10/19 01358

- -  - -  -  -  -  -  - - - - - -	-	MARLIN BUSINESS BANK 9/30/19 07257634 201910 390-57200-46000
HIGH AND LOW AIR PRESSURE

- - - - - - - - - - - -747.33 027168
*	26.02

10/10/19 01466

-  -  -  -  - - - - - - - - -  -  -  -  -  -N-EXAIR, LLC 9/16/19 728588	201909 320-57200-34100
LEGAL SERVICES

- - - - - - - - - - - -
*	515.60

26.02 027169

ORANGE LEGAL INC.
10/10/19 01363	10/04/19 48744	201910 390-57200-47100
SDSA SURGE ARRESTER
- - - - - - -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  - -  -RA-IN BIRD INTERNATIONAL, INC. 10/10/19 01468	10/04/19 1029	201910 390-57200-47500
TURF CHEMICALS OCT
10/04/19 1029	201910 300-15500-10000
TURF CHEMICALS NOV-DEC

- -  -  - - - - -  - -
*	60.00
-  -  -  - - - -  -  - -
*	462.00
*	924.00

515.60 027170

60.00 027171

10/10/19 01366

TBT TURF SERVICES, LLC
9/28/19 6212767	201910 390-57200-54600
TORO REELMASTER PAYMENT

-  -  -  -  -  -  -  -  -  -  -1-,38-6.-00-
*	1,065.98

027172

10/10/19 00807

-  -  -  -  -  -  -  -  -  - -  -  - -  -  -  - -TC-F NATIONAL BANK 7/02/19 91211554 201909 390-57200-54100
UNIFORMS/HATS

-  -  - - - - - -  -  -  -1,-06-5.-98- 027173
*	408.00

UNIFIRST CORPORATION
10/10/19 01364	10/04/19 84167	201910 300-14200-10000
GOLF BALLS/HOLIDAY EDTN

-  -  - - - - - - - -  -  -40-8.-00-
*	156.00

027174

10/10/19 01421

VOLVIK USA, INC.
9/30/19 0919-TR7 201909 300-13100-10000 EMPLOYEE INSURANCE
9/30/19 0919-TR7 201909 300-13100-10000 EMPLOYEE INSURANCE
9/30/19 0919-TR7 201909 390-57200-22000 EMPLOYEE INSURANCE
WAGEWORKS, INC.

-  -  -  - - - - - - -  - -15-6.-00- 027175
*	8.33
*	33.33
*	58.34
100.00 027176

VIER --VIERA EAST-- HSMITH

CHECK  VEND# .•..•INVOICE..••.•..EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
10/10/19 00117	9/30/19 40920342 201910 390-57200-46000
BATTERY NONSPILLABLE
10/03/19 40921121 201910 390-57200-46000

- -

HYD MOTOR ASM
- - -	-	-  -  -  -  -  - - - -  -  - - - -  -  - - - -  -  -WE-SCOTURF INC. 10/10/19 01397	9/26/19 686572	201910 350-57200-46100
GOLF CAR PAYMENT
10/15/19 686625	201910 350-57200-46100
GOLF CAR PAYMENT

STATUS

*
*

*
*

AMOUNT	•••.CHECK.....
AMOUNT	#
302.27
746.29
1,048.56 027177
97.00
164.00

YAMAHA MOTOR FINANCE CORP, USA	261.00 027178

TOTAL FOR BANK B TOTAL FOR REGISTER

209,936.92
209,936.92

VIER --VIERA EAST-- HSMITH

S ECTION 8

•

•	•

•

•

<'e	v	e-:>

: ...

• • •

:·

•	•	•	•	•	•

Viera East
Co mmunity Development District

Unaudited Financial Reporting
September 30, 2019

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

TABLE OF CONTENTS

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

 	c   _.p_it_a_Rl__ee_s_rv_Ine_c_o_m_e_St_a_t_e_m_e_n_t

C_a_.p__it_al R_e_s_rev _eC_h_e_c_Rk eg_i_st_r_e

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

12-13 	Month  by Month- General Fund 

14-16	M_o_n_th_ b._yM__o_n__-t_hG_o_l_f  C_ou  r_se_

M_o_n_t_yhM_bo_n_t__hP_r-_o_o_.ps.  h

Long Term Debt Report

 	FY_20_1_9T_ax Re_c_ep-_ti_S_c_he_d_u_l_e

Viera East
Community Development District
Combined Balance Sheet September 30, 2019

C:CW:mrm:otal El.lad.  es
 	.GDit.		Tot.als
ldml:CllL	Cqptfnl Beseore	QebtSeorke	Coucse.{Beaeatttm  ( memoro.ndumonltJ	
Assets		
Operating Account	$307,200	$6,702		$63,406	$377,308	
Accounts Receivable				$1,277	$1,277	
Rent Receivable				$850	$850	
Due From Golf Course	$18,883				$18,883	
Due From General Fund		$95,000		$32,977	$127,977	
Due From Capital Reserve					$0	
Due from Debt Service	$12,378			$44,743	$57,121	
Due from Other				$2,678	$2,678	
Inventory - Pro Shop				$96,966	$96,966	
 IDl!estmects· 
State Board		
$247,444			
$247,444	
Benefit Assessment- Series 2012				$81,883	$81,883	
Reserve - Series 2012				$280,513	$280,513	
Bond Service 2006			$516,489		$516,489	
Bond Service 2012				$0	$0	
Improvements (Net of Depreciation)				$1,253,559	$1,253,559	
Prepaid Expenses- Operations	$12,488			$79,828	$92,316	
ITotal Assets	$350,948	$349,146	$516,489	$1,938,680	s3,1ss.264 1	
Liabilities						
Accounts Payable	$7,948			$9,739	$17,688	
Accrued Expenses	$8,875			$167	$9,042	
Deferred Revenue- Season Advance				$48,915	$48,915	
Deposit-Divots Grill				$2,000	$2,000	
Due to General Fund			$12,378	$18,883	$31,260	
Accrued Interest Payable				$71,517	$71,517	
Accrued Principal Payable					$0	
Sales Tax Payable				$7,783	$7,783	
Event Deposits				($1,314)	($1,314)	
Due to Golf Course	$32,977		$44,743		$77,720	
Due to Capital Reserve	$95,000				$95,000	
Accrued Payroll Payable	$10,807			$25,013	$35,819	
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				($1,738,716)	($1,738,716)	
Fund Balances						
Assigned - First Quarter	$176,000				$176,000	
Nonspendable - Prepaid Expense	$12,488				$12,488	
Unassigned	$6,854				$6,854	
Assigned- Capital Reserve Fund		$349,146			$349,146	
Restricted for Debt Service			$459,368		$459,368	
Total Liabillties, Fund E ui , Other	$350,948	$349,146	$516,489	$1,938,680	$3,155,264	

Page 1

	Adopted	Prorated Budget	Actual		
	Bud et	9 30 19	9 30 19	Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$56,280	$56,280	$1	
Interest Income	$100	$100	$10	($90)	
Total Revenues	$864,536	$864,536	$864,447	($89 )!	
Administrative Expenditures					
Supervisors Fees	$30,195	$30,195	$32,286	($2,091)	
Engineering Fees	$5,000	$5,000	$13,100	($8,100)	
Attorney's Fees	$5,000	$5,000	$8,053	($3,053)	
Dissemination	$1,000	$1,000	$1,000	$0	
Trustee Fees	$5,600	$5,600	$6,134	($534)	
Annual Audit	$6,500	$6,500	$5,711	$790	
Collection Agent	$2,500	$2,500	$2,500	($0)	
Management Fees	$100,440	$100,440	$100,440	$0	
Postage	$1,500	$1,500	$4,901	($3,401)	
Printing & Binding	$2;500	$2,500	$1,339	$1,161	
Insurance- Liability	$7,293	$7,293	$6,280	$1,013	
Legal Advertising	$2,500	$2,500	$196	$2,304	
Other Current Charges	$1,500	$1,500	$1,023	$477	
Office Supplies	$3,000	$3,000	$281	$2,719	
Dues & Licenses	$175	$175	$175	($0)	
Information Technology	$3,400	$3,400	$3,400	$0	
Total Administrative	$178,103	$178,103	$186,817	($8,714}!	

Page 2

	Adopted	Prorated Budget	Actual		
	Bud et	9 30 19	9 30 19	Variance	
Operating Expenditures					
Salaries	$136,662	$136,662	$138,157	($1,495)	
Administrative Fee	$1,463	$1,463	$1,555	($92)	
FICA Expense	$10,455	$10,455	$10,390	$65	
Employee Insurance	$8,893	$8,893	$8,135	$758	
Workers Compensation	$2,679	$2,679	$4,383	($1,704)	
Unemployment	$853	$853	$954	($101)	
Other Contractual	$5,000	$5,000	$6,845	($1,845)	
Training	$500	$500	$0	$500	
Uniforms	$500	$500	$0	$500	
Total Operating	$167,005	$167,005	$170,419	cs 3,4 t 4) 1	
Maintenance Expenditures					
Canal Maintenance	$14,000	$14,000	$2,936	$11,064	
Lake Bank Restoration	$60,000	$60,000	$0	$60,000	
Environmental Services	$20,000	$20,000	$28,520	($8,520)	
Water Management System	$99,000	$99,000	$96,254	$2,746	
Control Burns	$15,000	$15,000	$0	$15,000	
Contingencies	$9,000	$9,000	$894	$8,106	
Fire Line Maintenance	$5,000	$5,000	$1,502	$3,498	
Basin Repair	$4,000	$4,000	$5,408	($1,408)	
Total Maintenance	$226,000	$226,000	$135,513	$90,487 1	

Page 3

	Adopted	Prorated Budget	Actual		
	Bud et	9 30 19	9 30 19	Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$147,875	$131,647	$16,228	
Administrative Fees	$3,454	$3,454	$3,446	$8	
FICA	$11,312	$11,312	$9,064	$2,248	
Health Insurance	$30,559	$30,559	$13,116	$17,443	
Workers Compensation	$2,898	$2,898	$3,398	($500)	
Unemployment	$2,120	$2,120	$1,877	$243	
Telephone	$4,500	$4,500	$5,167	($667)	
Utilities	$7,700	$7,700	$4,923	$2,777	
Property Appraiser	$1,990	$1,990	$1,986	$4	
Insurance	$1,447	$1,447	$1,618	($171)	
Repairs	$12,000	$12,000	$22,080	($10,080)	
Fuel	$7,500	$7,500	$15,564	($8,064)	
Park Maintenance	$3,000	$3,000	$2,460	$540	
Sidewalk Maintenance	$5,000	$5,000	$198	$4,802	
Chemicals	$5,000	$5,000	$1,802	$3,198	
Contingencies	$5,000	$5,000	$5,471	($471)	
Refuse	$8,000	$8,000	$5,577	$2,423	
Office Supplies	$750	$750	$919	($169)	
Uniforms	$3,000	$3,000	$2,591	$409	
Fire Alarm System	$4,000	$4,000	$3,633	$367	
Rain Bird Pump System	$18,500	$18,500	$28,041	($9,541)	
Maintenance Reserve - Transfer Out	$7,823	$7,823	$7,823	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$189,484	($189,484)	
Total Grounds Maintenance	 	$293,428	$293,428	$461,885		cu 6e,4se1I

Total Expenditures	 $864,536	$864,536		$954,635  {$90,099)1 Excess Revenue/(E:xpenditures)	 	$0			($90,188 }     	                Beginning Fund Balance		$0			$285,530
Ending Fund Balance	$0	$195,342

Page4

Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending September 30, 2019

	Adopted	Prorated Budget		Actual		
	Bud et	9 30 19	9	30  19	Variance	
Revenues						

Interest Income	
$250	
$250		
$6,285	
$6,035	
Reserve Funding - Transfer In (General)	$7,823	$7,823		$7,823	$0	
Reserve Funding - Transfer In (Golf)	$20,468	$20,468		$35,447	$14,978	
Reserve Funding -Transfer In (General Excess)	$0	$0		$189,484	$189,484	

Total Revenues	
$28,541	
$28,541		
$239,038	$210,497 I	
Expenditures						
Capital Outlay	$100,000	$100,000		$43,869	$56,131	
Truck Maintenance	$25,000	$25,000		$0	$25,000	
Transfer Out	$0	$0		$0	$0	

Total Expenditures	
$125,000	
$125,000	
$43,869	$01,131 I	
Excess Revenues/(Expenditures)	 	($96,459}		$195,169		
Beginning Fund Balance	$283,792		$153,977		
Ending Fund Balance	$187,332		$349,146		

Page 5

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

Check Date	Vendor	Detail	Amount
Capital Outlay
FY2019

2/12/19 Barnett Fronczak Barlow	Initial Architect Payment	$	1,000.00	
3/7 /19 Gray's Ornamentals Inc	Landscaping	$	1,460.00	
4/11/19 Landscape Depot 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	 $	43,868.67 

Page6

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

Adopted Bud et

Prorated Budget 9 30 19

Actual
9  30 19	Variance

Revenues		
Special Assessments	$2,423,170	$2,423,170	$2,423,170	$0	
Interest Income	$100	$100	$3,147	$3,047	
Total Revenues	$2,423,270	$2,423,270	$2,426,317	$3,047 1	

ExpeociiUlces					
Series 2006
Interest-11/1	
$239,631	
$239,631	
$239,631	
($0)	
Interest-5/1	$239,631	$239,631	$239,631	($0)	
Principal-5 /1	$1,910,000	$1,910,000	$1,910,000	$0	
Other Debt Service Costs	$46,873	$46,873	$46,745	$128	
Total Expenditures	$2,436,135	$2,436,135	$2,436,007	s12s 1	
Excess Revenues/(Expenditures)	 	( $12,865 )		($9,690)		
Beginning Fund Balance	 	$466,966		$469,058		
Ending Fund Balance	$454,101		$459,368		

Page 7

II

II

Adop:	Current Mondt
Bud   t	Actuals	Budget	Variance

Year-to-Date
Actuals	Bu    et	Variance

Number of Rounds		
Paid Rounds		34,750	2,201	1,756	445	37,694	34,750	2,944	
Member Rounds		10,000	418	505	(87)	7,120	10,000	(2,880)	
Comp Rounds		3,500	171	177	(6)	3,027	3,500	(473)	
llZ Links		3,000	136	152	(16)	3,273	3,000	273	
GolfNow		2,000	43	101	(58)	1,518	2,000	(482)	
Total Memberships		60	3		3	70	60	10	
Revenue per Round									
Paid Rounds		$38	$25	$39	($15)	$34	$38	($4)	
Revenues									
Greens Fees/Cart Fees		$1,308,290	$54,060	$68,685	($14,625)	$1,269,343	$1,308,290	($38,947)	
Gift Cards - Sales		$25,000	$560	$1,313	($753)	$11,531	$25,000	($13,469)	
Gift Cards - Usage		($25,000)	($1,038)	($1,313)	$275	($15,672)	($25,000)	$9,328	
Season Advance/Trail Fees		$210,000	$13,563	$11,025	$2,538	$202,756	$210,000	($7,244)	
Associate Memberships		$42,000	$2,765	$2,205	$560	$36,498	$42,000	($5,502)	
Driving Range		$B0,000	$3,614	$4,200	($586)	$64,639	$80,000	($15,361)	
Golf Lessons		$2,100	$175	$110	$65	$2,100	$2,100	$0	
Merchandise Sales		$115,000	$6,009	$6,038	($28)	$124,418	$115,000	$9,418	
Restaurant		$20,000	$1,226	$1,050	$176	$23,04B	$20,000	$3,048	
Special Assessments - Operations		$22,527	$1,877	$1,879	($2)	$22,527	$22,527	$0	
Miscellaneous Income		$15,000	$546	$1,251	($705)	$23,473	$15,000	$B,473	
Total Revenues	I	s t ,814,911 1I	$83,358	$96,443	[$13,08 11	$1,764,662	$1,814,917	($501  25511	
Golf <:nurse Expenditures									
Other Contractual Services		$15,000	$1,240	$1,251	$11	$12,294	$15,000	$2,706	
Telephone/Internet		$5,500	$393	$459	$66	$5,267	$5,500	$233	
Postage		$450	$0	$38	$38	$1,705	$450	($1,255)	
Printing & Binding		$1,000	$0	$83	$83	$691	$1,000	$309	
Utilities		$5,000	$517	$417	($100)	$5,611	$5,000	($611)	
Repairs & Maintenance		$7,000	$520	$584	$64	$10,143	$7,000	($3,143)	
Advertising		$45,000	$3,406	$3,753	$347	$40,453	$45,000	$4,547	
Bank Charges		$30,500	$1,241	$2,544	$1,303	$36,526	$30,500	($6,026)	
Office Supplies		$1,500	$317	$125	($192)	$5,202	$1,500	($3,702)	
Operating Supplies		$8,500	$75	$709	$634	$4,461	$8,500	$4,039	
Dues, Licenses & Subscrlptions		$2,500	$124	$209	$85	$8,351	$2,500	($5,851)	
Drug Testing - All Departments		$200	$0	$17	$17	$517	$200	($317)	
Training, Education & Employee Relations		$2,500	$30	$209	$179	$3,400	$2,500	($900)	
Contractual Security		$5,000	$837	$417	($420)	$2,550	$5,000	$2,450	
IT Services		$3,000	$0	$250	$250	$3,747	$3,000	($747)	
Total Golf Course Expenditures	I	$132,650 11 	$8,699	$11,063	s2,a6s 11	$140,917	$132,650	($8,267)!

Page  B

II

Adop		l l	Current Month
Budget	Actuals	Bu dget	Variance

Year-to-Date
     Actuals		Budget	Variance

Restaurant Expenditures
Utilities	$9,680	$845	$489	($356)	$10,392	$9,680	($712)
Pest Control	$1,800	$95	$91	($4)	$1,130	$1,800	$670
Equipment Lease	$1,100	$98	$56	($42)	$1,037	$1,100	$63
Tolal Restaurant Expenditures	I    $12,580    11	$1,038	$635	lS4DJJII       $12,559	$12,580	s21  I
Golf Operation Expenditures
Salaries	$233,200	$16,968	$19,433	$2,465	$204,709	$233,200	$28,491
Administrative Fee	$16,543	$1,555	$1,379	($177)	$18,093	$16,543	($1,550)
FICA Expense	$18,280	$1,140	$1,523	$383	$16,014	$18,280	$2,266
Health Insurance	$506	$80	$42	($38)	$678	$506	($172)
Workers Compensation	$4,684	$622	$390	($231)	$5,730	$4,684	($1,046)
Unemployment	$10,726	$697	$894	$197	$8,862	$10,726	$1,864
Golf Printing	$500	$0	$42	$42	$0	$500	$500
Utilities	$20,500	$1,777	$1,708	($68)	$22,000	$20,500	($1,500)
Repairs	$250	$0	$21	$21	$525	$250	($275)
Pest Control	$1,800	$95	$150	$55	$1,193	$1,800	$607
Supplies	$3,000	$571	$250	($321)	$13,329	$3,000	($10,329)
Uniforms	$1,500	$49	$125		$76	$530	$1,500		$970 Training, Education & Employee Relations	$2,000		$0	$167	$167		$26	$2,000	$1,974 Fuel		$500		$0		$42		$42			$0		$500		$500
Cart Lease	$46,500	$3,820	$3,875	$55	$45,599	$46,500	$901
Cart Maintenance	$4,000	$412	$333	($78)	$3,653	$4,000	$347
Driving Range	$10,000	$0	$833	$833	$4,488	$10,000	$5,512
Tolal Golf Operation Expenditures	I   $374,489  11         $27 1 786	$31,206	s3,421 11         $345,428	$374,489	s29,061 I
Merchandise Sales
Cost of Goods Sold	$77,000	$5,375	$6,417	$1,041	$82,919	$77,000	[$5,919)
Total Merchandise Sales	I     s11,ooo  ll           $5,375	$6,417	s1,041 11             $82,919	$77,000	[$5,91911

Page 9

II  	

Ado;ted	Current Month
Bu   et	Actuals	Budget	Variance

Year-to-Date

II

     Actuals		Budget	Variance

Golf Course Maintenance		
Salaries	$400,000	$33,026	$33,333	$308	$422,350	$400,000	($22,350)	
Mministrative Fees	$12,000	$812	$1,000	$188	$10,767	$12,000	$1,233	
FICA Expense	$30,600	$2,453	$2,550	$97	$30,495	$30,600	$105	
Employee Insurance	$52,157	$2,752	$4,346	$1,595	$45,723	$52,157	$6,434	
Workers Compensation	$7,840	$896	$653	($243)	$11,314	$7,840	($3,474)	
Unemployment	$7,000	$151	$583	$432	$6,986	$7,000	$14	
Drug Testing	$420	$0	$35	$35	$0	$420	$420	
Consulting Fees	$6,000	$500	$500	$0	$6,000	$6,000	$0	
Fire Alarm System	$4,000	$0	$333	$333	$814	$4,000	$3,186	
Telephone/Internet	$2,500	$0	$208	$208	$0	$2,500	$2,500	
Utilities/Water	$26,200	$2,100	$2,183	$83	$27,332	$26,200	($1,132)	
Repairs	$42,000	$1,179	$3,500	$2,321	$42,372	$42,000	($372)	
Fuel&Oil	$45,000	$3,143	$3,750	$607	$35,882	$45,000	$9,118	
Pest Control	$1,500	$77	$125	$48	$904	$1,500	$596	
Irrigation/Drainage	$34,000	$2,362	$2,833	$471	$31,852	$34,000	$2,148	
Sand and Topsoil	$17,500	$1,524	$1,458	($66)	$21,323	$17,500	($3,823)	
Flower/Mulch	$7,000	$0	$583	$583	$4,401	$7,000	$2,599	
Fertilirer	$130,000	$9,655	$10,833	$1,179	$124,424	$130,000	$5,576	
Seed/Sod	$14,000	$314	$1,167	$853	$12,462	$14,000	$1,538	
Trash Removal	$2,000	$484	$167	($318)	$1,917	$2,000	$83	
Contingency	$6,000	$0	$500	$500	$4,522	$6,000	$1,478	
First Aid	$600	$0	$50	$50	$734	$600	($134)	
Office Supplies	$500	$0	$42	$42	$854	$500	($354)	
Operating Supplies	$18,000	$417	$1,500	$1,083	$5,795	$18,000	$12,205	
Training	$500	$0	$42	$42	$1,439	$500	($939)	
Janitorial Supplies	$1,500	$0	$125	$125	$84	$1,500	$1,416	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$1,000	$1,000	
Uniforms	$10,500	$871	$875	$4	$8,446	$10,500	$2,054	
Equipment Rental	$2,500	$0	$208	$208	$414	$2,500	$2,086	
Equipment Lease	$160,000	$13,473	$13,333	($139)	$161,619	$160,000	($1,619)	
Small Tools	$500	$0	$42	$42	$0	$500	$500	
Total Golf Course Maintenance	I	 $76,189	$86,943	$10,754 11      $1,021,224	$1,043,317	s22,093 I

Page 10

 d::; II 	Current Month

Year-ID-Date

Actuals	Budget	Variance   II  Actuals		Budget	Variance

Administrative Expenditures		
l.l!gal Fees		$1,500	$0	$125	$125	$0	$1,500	$1,500	
Arbitrage		$600	$0	$50	$50	$450	$600	$150	
Dissemination		$1,000	$83	$83	$0	$1,000	$1,000	$0	
Trustee Fees		$3,750	$361	$313	($48)	$4,089	$3,750	($339)	
Annual Audit		$1,500	$45	$125	$80	$1,340	$1,500	$161	
Golf Course Administrative Services		$56,280	$4,690	$4,690	$0	$56,280	$56,280	$0	
Insurance		$75,000	$5,390	$6,250	$860	$64,819	$75,000	$10,181	
Property Taxes		$7,500	$1,185	$625	($560)	$13,053	$7,500	($5,553)	
Total Administrative Expenditures	I	$147,13 011	$11,754	$12,261	$507 11	$141,031	$147,130	$6,099 1	
Renewal & Replacement		$20,468	$1,219	$1,706	$487	$35,446	$20,468	($14,978)	
Operating Reserves		$0	$0	$0	$0	$0	$0	$0	
Total Reserves	I	$20,468 1 1 	$1,219	$1,706		$487 11 	$35,446	$20,468		[$14,978}1
Total Revenues	I  u  ,814,9111I    $83,358	$96,443	{$1J,085 l ll       $1,764,662	$1,814,917		($50,ZSS! I	
Total Expenditures	I	s 1,801,63s lI	      $132,059	$150,231		s 18,112 11	$1,7791525 	$1,807,635 	$28,1101	
Operating Income (Loss)	I	s1,283 11	[ $48 ,701)	!$53 ,788 )	$5,087 11	[ $14,863}	$7,283	($22,14611	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$57,561	$46,530	$11,031	$575,695	$558,355	$17,340	
Interest Income	$1,000	$48	$83	($35)	$968	$1,000	($32)	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($171,638)	($171,638)	($0)	
Principal Expense	 	  {$395,  000i	     i $32,917j	!$32,917l	 	1so1		1$395, 000) 	{$395o,oo	 	[$0) 	
Total  Non Operating  Revenues/(Expendltures)       I	cs1,283   11	$10,389	( $607	$10,996 11 	$10,026	($7,283		s11 ,3oa  I

Change In Net Assets	I	soil	[ $38,312	)	!SS-4,39Sj	$16 ,084  11	{$4,837   ) 	$0		($4,837) 1	
Beginning Net Assets	I	s on       	----		....	 --	 II   ($1? 33 ,879} 
Ending Net Assets	I	soil	....	----	----	II  [ $1,738 ,716)

Page 11

Revenues

Viera East ceneral Fund Month to Month

12,11211a:	Bsmmlm	Deceml!a:	IID!lilr.l	fdlD!IIC::	£11	6aco	l!l,u	1un1	lllli	4YElt	&D!mlla:	Tpta]

Maintenant"e Assessments		$0         $234,901	$458,7Z4	$24,824         $14,266	$5,344          $30,006          $27,063	$6,716	$6,312		$0		$0	$808,157 Golf Course Admlntstratlve Services	$4,690	$4,690		$4,690		$4,690           $4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$56,280 Interest Income		$0		$0			$0			$10	$0		$0		$0		$0		$0		$0		$0 $0 $10
Total Revenues	I        ,i D          2.m        § 3 ,! 1◄      ll21 ia      HB.25§          U!!,03!         Ei.!!21i        '11 Z5        m ,ta6	JIU!!!il	li,li2!!	1!1  0	m ,m•

Administrative Expenditures

SupeMsors Fees	$2,297	$2,635	$2,066	$1,372         $2,534	$2,534	$1,837	$3,801	$2,315	$2,547	$3,476	$4,871	$32,286
Engineering Fees	$0	$0	$0	$588	$0	$0	$0	so     $10,848	$0	$0	$1,665	$13,100
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	$0	$650	$0	$0	$7,403	$8,053
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000
Trustee Fees	$467	$467	S467	$467	$467	$543	$543	$543	S543	S543	$543	$543	$6,134
Annual Audit		$542		$542		$542		$542	$542		$542		$542	$542	$542	$542	$147	$147	$5,711 Collection Agent		$208		$208		$208		$208	$208		$208		S208	$208	$208	$208	$208	$208	$2,500 Management Fees	$8,370	$8,370	$8,370	$8,370         $8,370	$8,370	$8,370            $8,370            $8,370            $8,370               $8,370                $8,370             $100,440
Post:ige	$104	$119	$43	$24	$34	$43	$31	$78		$42		$62	$4,286		$35	$4,901 Printing & Binding		$65		$36	$73	$54	$94	$41	$47	$48	$153	$338		$263	$127	$1,339
Insurance- Liability	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$6,280 1'!gal Advertising			so         $196			so			so			$0			$0			$0		$0		$0		$0		$0		$0		$196 Other Current Charges		$82		$56		$89		$22		$30		$46		$40                $402                  $38                  $43                   $113                      $61                    $1,023
Office Supplies		$20		$20			$0		$46		$20			$0	$20	$25	$20	$22	$40	$47	$281 Dues& Ucenses		$15		$15		$15		$15		$15		$15	S15	$15	$15	$15	$15	$15	$175 Information Tedmology	$283	$283	$283	$283	$283	$283               $283               $283               $283               $283                  $283                   $283                 $3,400

Ha.till	m 5	Uil,Zliil	-u ,	9z	H;J.alli	ilJlll	.1:U. H	l&Hill	G!&l	H ,HI!	1111a51	Il:t.;1111	.1ma1z I	

Total AdmlnlstratM	I
Operallna Expenditures

Salaries	$11,601	$10,600	$12,851	$11,7ZO      $10,603	$11,730          $11,348          $11,610        $11,669         $11,432	$11,745	$11,249	$138,157
Administration Fee	$125	$117	$142	$129	$117	$129		$125	$129	$137	$134	$137	$133		$1,555 FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$916	$855	$878	$841	$10,390
Health lnsuranO!	$701	$886	$592	$624	$796	$648	$648	$64B	$648	$648	$648	$648	$8,135 Workers Compensation	$289	$290	$351	$320	$290	$321	$449	$563	$570	$312	$321	$307	$4,383 Unemployment		$0		$0		$0	$699		$26	$141               ($54)             $142                   $0                   $0                   $0                   $0                   $954 Other Contractual                                                    $577                $941                 $262               $631            $606                 $596              $596              $471              $507              $27Z                  $582                  $806                    $6,845  Training                                                                                   $0                    $0                      $0                   $0                 $0                     $0                   $0                   $0                   $0                   $0                      $0                      $0                      $0

I

il•IAS	EilOSi

usutL

H dlog	i, i ,

Wi!ti:

11.4.;!37	U4,US4

ili&t!Z	Jl;j1 :ii

Hi,iUZ

n ,2e

mw2I

Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Total Operating

PagelZ

Viera East General Fund
Month to Month

Maintenance Expenditures

O<t !m;	Rl!:lllber	December	l!!!uaa	Fdz[!!lilC:	t12rch	1?[11	Ma1	I!!!!£	IHb	A!!E!t	&l?tembe[	IKSill

Canal Maintenance		so		$0		so       $2,936	so	so		$0	$0	$0	$0	so	$0	$2,936 Lake Bank Restoraaon		so		so		so	$0	$0	so		$0	so	$0	$0	so	$0		so Environmental Services	$1,120	S6,686	S3,640	so        $400	$0	$144	so             $0               $575              $10,836                 $5,120                 S28.S20
Water Management System	$7,565	$7,565	$8,875	$7,765           $7,565	$8,211	$7,565	$7,765	$8,675	$8,265	$7,564	$8,875	S96,254 Control Bums			$0			$0			$0			$0	$0		$0		$0		$0		so		$0		$0		$0		$0 Contingendes		$223		$223		$223		$224	$0		$0		$0                   so             so             $0                       $0                       $0                        $894
Fire Line Maintenance	$952	$0	$0		$0	S225	$0	$0	$325	$0	$0	$0	$0	$1,502 Basin Repair		$0	$0	$0	$455		so	$0	$0		$0	$0	so         $4,953	$0	$5,408

TotalMaintenance	I       59169        utflt      512138     S11.380      so190	S8.211       S?Z02       S8.090       ss.61s     58.1140      83352       U3.?95	ms.ml
Grounds Maintenance Expenditnres

Salaries	$10,763	$9,993	$12,103	$11,359       $10,155	$11,174          $10,878          $11,134        $11,125         $10,687	$11,312	$10,965	$131,647
Administrative Fees	$271	$259	$315	$287	$260	$287	$278	$287	$305	$296	$305	$295	$3,446 FICA	$772	$738	$862	$850	$754	$829	$451	$834	$527	$793	$840	$814	$9,064
Health Insurance	$827	$638	$915	$1,328         $1,486	$426	$1,230	$1,223	$1,264	$1,264	$1,264	$1,251	$13,116 Workers Compensation	$293	$273	S331		$226	$277	SJ05		$186		$304		$303		$292		$309		$299		$3,398 Unemployment		$20		$19		$23		$754	$494	$333			$14               $92               $64               $21                $22                $21                $1,877 Telephone                                                                       $425                $377                 $318               $414             $414                 $449              $415              $415               S418              $422                  $539                  $562                    $5,167 Utilities                                                                   $406                $379                 $373               $326             $352                 $383              $383               $480              $598              $390                  $423                  $429                    $4,923 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                  $135                    $1,618 Repairs                                                                        $3,185             $2,510                 $932            $1,931         S6,286              Sl,312            $2,245            $1,307              $590              $270               $1,006                  $506                  $22,080 Fuel                                                                                   $1,347                $918               $1,688             $1,116          Sl,038                 $630            $2,003            $2,101              $663            $2,071                  $607                $1,381             $15,564
Park Maintenance	S142	$693	$300	$31		$18	$306	$163	$163	$155	$163	$171	$156	$2,460 Sidewalk Repair		$0		$0		$0		$0			$0		$0		$0		$0		$0	$198		$0		$0		$198 Chemicals	$244		$0		$0		$0	S300	$223                   $0               $253                   $0               $782                      $0                       $0                 $1,802
Contfngendes	$0	$5,346	$37	$0	$0	$0	$0	$0	$88	$0	$0	so	$5,471
Refuse	$720	$480	$480	$960	$480	$480	$240	$240	$480	$240	$297	$480	$5,577 Office Supplies		$0		$0		$0		$0		$0	$158		$48		$0	$675		$38		$0		$0		$919 Uniforms	$250	$260		$0	$450	$200	$200                $250                $200                $150                szso             $239                    $139                 $2,591
Fire Alarm System	$129	$129	$137	so        $139	$139	$1,273	$171	$759	$171	So	$588	$3,633
Rain Bird Pump System		$2,298	$2,298		so        $5,057          $2,298	$2,298	$2,299	$2,298	$2,298	$2,299	$2,298	$2,298	$28,041 Malntenanre Reserve-Transfer Out			$652		$652	$652	$652	$652		$652		$652		$652		$652		$652		$652		$652		$7,823 Maintenanre Reserve-Transfer Out (PY Excess)	$94,484			$0		$0		$0		$0			so			$0			so             $0                    $0                         $0              $95,000               $189,484
Total Grounds Maintenance	I     fllZ.:l6:1       869?2        8t.!i8Z     85&25    525.738	S20J19      S23.J43      $22289     m,m    Sl d32     S2°A18      5115.97Z	H§JJl85 j
Total E"Pendltures	I    m!.till     :i!iZ.Zli!!	i,m     2iid!i     H2 63        n6. n4       m,m;    :!:i2,l5i         2°25       l l.i2i        ll 6,133           1&§11:i!a         -    it .Aii5 I

Excess Rewnue/(Expendltures)	I     (! U91758J     !IZl1EI        li!l1ISii      1 s,n21   l!il1i!IZJ       ClH.szsu    lllJ,2.til      illZ ll      lf57J221     l   H D2 l        1m  ,zi a1       IU6   !d21	a22,m1I

Page13

	OCtober	November	December	l:!!!ua!I	Febru• !l	March	Ae rll	Mo[	(!ne	1u1z	A!!l!!st	S@pt ember	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	
2,201	
37,694	
Member Rounds	597	640	645	761	676	793	741	598	498	490	263	418	7,120	
Comp Rounds	241	289	333	336	246	317	348	251	201	172	122	171	3,027	
EZUnks	325	401	358	332	251	384	256	312	203	205	110	136	3,273	
Gol!Now	149	183	265	152	128	150	151	84	51	104	58	43	1,518	
Revenue per Round														
Paid Rounds	$32	$37	$40	$40	$41	$38	$31	$27	$28	$28	$29	$25	$397	

Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$139,476	
$98,053	
$89,869	
$70,159	
$40,646	
$54,060	
$1,269,343	
Gift:Cards- Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$760	$593	$58	$560	$11,531	
Gift:Ca rds- Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	($1,549)	($543)	($1,217)	($837)	($535)	($1,038)	($15,672)	
Season Advana,/fra11 Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$17,052	$14,908	$17,857	$14,236	$10,259	$13,563	$202,756	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$1,817	$1,659	$1,185	$1,106	$2,765	$36,498	
DrMngRange	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$5,482	$4,626	$4,344	$1,331	$3,614	$64,639	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$2,100	
Merd!and lse Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$5,083	$6,009	$124,418	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$818	$1,414	$1,456	$1,091	$741	$1,226	$23,048	
Spedal essments -Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$22,527	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$3,052	$1,598	$1,070	$887	$207	$546	$23,473	

Total Revenues	I     $134,:!41	$1S!!,193         $158,710	$182.6S1         $202   42	n 21,1os      SJ 8<Ji!!BS        $139.!!SO	!! ZSl!\46 $102 .!!34	$60,947	$83,358	Sl 17 M 16 62 I
Gol[Caurse Fxrewtfo,res·
Odler Contractual SelVla,s	$513	$1,132	$764	$1,225	$970	$408	$772	$1,442	$1,313	$1,441	$1,073	$1,240	$12,294
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$729	$511	$393	$393	$393	$5,267
Postage	$1S2	$257	$0	$313	$21	$324	$47	$345	$0	$107	$141	$0	$1,705
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691
Utilities		$368		$397		$281		$681		$477		$791	$387	$486		$146	$700	$379	$517		$5,611 Rcpatrs & Maintenance		$373		$375			$0	$1,043		$519		$723	$968	$818	$3,437	$648	$719	$520	$10,143 Advertising	$4,B43	$3,044	$4,819	$3,841	$2,765	$2,507           $3,901                $2,622                  $2,464           $1,523            $4,716              $3,406                    $40,453
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$4,203	$2,420	$2,125	$1,241	$36,526
Office Supplies	$1,074	$752	$612	$857		$84	$212	$521	$245		$0	$153	$377	$317	$5,202 Operating Supplies		$427	$811	$406	$717	$235	$144	$433	$251	$592	$148	$224		$75	$4,461 Dues. Licenses & Subsa1pdons		$663		$13	$585		so        $4,317	$380	$315                 $350                   $536              $867               $200                 $124                     $8,351
DrugTesting-All Deparanents	$0	$0	$92	$0	$47	$0	$47	$142	so	$0	$189	$0	$517
Training. Education & Emplay,e Re lations	$0	$468	$815	$112	$20	$167	$0	$783	$719	$0	$285	$30	$3,400
Contracrual Sea1rity	$169	$112	$112	$112	$112	$112	$112	$74	$112	$266	$418	$837	$2,550
ITSetvla,s	S340	$0	$0	$2,500	so	$0	$95	$287	S28S	$145	$95	so	$3,747

Resmumnt Btpeudttvrns·															
Udlldes		$863	$814	$645	$1,130	$888	$1,011	$509	$1,000	$940	$879	$869	$845	$10,392	
Pest Control		$91	$91	$91	$91	$95	$95	$95	$95	$99	$95	$95	$95	$1,130	
Equipment Lease		$94	$94	$94	$94	$92	$94	$94	$0	$94	$94	$96	$98	$1,037	
Total Restaurant Expenditures	j	$11048	
$999	
$831	
$1,:!1 S	
s1,01s	
Sl OO	
5698	
St,095	
s1,133	
$1.!!68	
$1 ,0 60	
$!, 0311	
S12 59 1	

Total Golf Course Expenditures	I     S1!,;!99	$10.!!l B	$1!,9S4	51510 13	$14 10 11	u o  os      s11,111	$12,643	$14,319	$8.813          $11   35	se,699	$140,9 17 i

Page14

October	 _Nowmher	December      January	l'ebrlWJ: 	March	Ap ril	 	lune	My	August	Scpt    ba-	_1'otal

Gcl{Qnemrions·
Salaries	$17,491	$16,181	$18,525	$18,670	$14,506	Sl9,605         $19,356	$18,226	$16,997        S16,173         $12,011	$16,968	$204,709 Administrative Fee		$1,320		$1,338		$1,625		$1,482		$1,290		$1,534	$1,507		$1,557		$1,650	$1,583	$1,650		$1,555		$18,093 FICA Expense		$1,338		$1,238		$1,918		$1,428		$1,110		$1,500	$1,481		$1,387		$1,318           $1,237               $919             $1,140                    $16,014
Health Insurance		$38		$38		$38			$38		$38		$54		$36	$203		S15		$67		S31		S80		$678 Wori<Ers Compensation	$478	$442	$696		$510	$396	$536	$529	S286	$465	$442	S328	S622	$5,730 Unemployment	$559	S512	$S00	$1,188	S841	$913               $82S                  $848                    S783               $740                $4S6                  $697                       $8,862
Golf Printing	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	so	$0
Utilities	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$1,662	$2,165	$1,658	$1,716	$1,668	$1,777	$22,000
Repairs	$0	$525	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$525
Pest Control	$158	$91	$91	$91	$95	$95	$95	$95	$95	$95	$95	$95	$1,193
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$702	$791	$610	$571	$13,329
Uniforms	$173	so	$58	$0	$72	$0	$178	so	so	so	$0	$49	$530 Training. Education & Employ,• Relations		$0	$0		$0	so		$0	$0		$26	so	so	$0	$0		$0		$26 l'llel		$0	$0		$0	so		$0	so             $0                         $0                       $0                    $0                      $0                     $0                                So
Cart I.ease	$3,786	$3,965	$3,920	$3,559	$3,750	$3,972	$4,023	$3,632	$3,846	$3,564	$3,763	$3,820	$45,599
Cart Malntenance	$215	$0	$24	S707		$436	$147	so	$474	$871		$260	$108	$412	$3,653 Driving Range		$0	$0		$0	$365	($1,080)		so         $732		$0	$880	$2,809	$782		$0	$4,488

$29,196	$26,747	$30,923	$31 23	$24,167	
13 11 406	$32,408	S 9199s	$29 80	$29,477	$22 21	s:z,,,a6	!:J4S 28 I	

$7,860	

$5,700	

$8,942	

$8,457	

$7,409	

$9,714	

$6,738	

$10,164	

$967	

$7,038	

$4,555	

$5,375	

$82,919	

Total Golf Operation Expenditures	I
Membond/se  Sa,,s-
Costof Goods Sold
Tota!MerchandlseSales	I    $71!!60	$5,700	$8,942	$8 57	$7 09	$9,714	56,738	$10,164	$967	$7,!!38	u ,sss         $ 75	S82,9t9 I
Ga({G'oucse Matamnqam·
Salaries	$35,460	$33,522	$39,979	$36,998	$32,822	$35,951          $33,602	$37,175	$35,101        $34,534	$34,181	$33,026	$422,350
Administrative Fees		$869		$857	$1,037		$945		$854		$906		$870		$898		$877		$926		$916		$812	$10,767 FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$2,762	$2,788	$2,547	$2,539	$2,453	$30,495 Employee lnsurana,	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275           $4,085              $3,218                $2,819           $3,647            $1,355             $2,752                   $45,723
Worlcers Compensation	$963	$915	$901	$1,009		$896		$980	$915	$1,012	$956	$940	$932	$896	$11,314 Unemployment		$85		$0		$0	$2,390	$1,353	$1,360	$488		$370	$216	$261	$312	$151		$6,986
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0
Consulting Fees	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$6,000 Fire Alarm System	$129		$86		$97		$86		$86		$86		$86		$86		$72		$0		$0		$0		$814 Telephone/Internet		$0			So			$0			$0			$0			$0                 $0                  $0                  $0                 $0                  $0                  $0                 $0   UUlltlesfWater                                                                                    $1,946                  $1,516             $1,960               $2,550             $2,086               $2,840                 $580              $3,929                  $3,309           $2,187            $2,330             $2,100                $27.332
Repairs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$1,655	$3,524	$3,194	$1,179	$42,372
Fuel&OII	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$5,025	$1,347	$4,204	$3,055	$3,143	$35,882
PestControl		$67		$74			$74		$74			$77		$77		$77		$77		$77		$77		$77		$77		$904 lrrJgation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$2,471	$2,396	$3,501	$2,965	$2,362	$31,852 Sand and Topsoil	$5,419	$2,208		$934	$1,204		$397	$2,174           $1,135              $3,971                  $857              $383            $1,116              $1,524                   $21,323
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$1,657	$0	$0	$27	$0	$0	$4,401
Fertlll2er	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700        $14,520	$13,218	$12,521        $13,005	$9,987	$9,655	$124,424
seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0	$471	$314	$314	$314	$12,462
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$138	$138	$138	$138	$484	$1,917
ConUngency	$1,800	$0	$562	$1,510	$0	$0	$650	$0	$0	$0	$0	$0	$4,522
FlrstAld	$169	$0	$0	$42	$0	$0	$225	$22	$110	so        $165	$0	$734
Qffla, Supplies	$807	$0	$0	$47	$0	$0	$0	$0	$0	$0	$0	so	$854
Operattng Supplies	$1,304	$490	$676	$1,116	$183	$0	$241	$527	$376		$465		$0	$417	$5,795 Training		$0		$0	$523		$0	$486	$0	$241		$0	$236	($492)	$445		$0	$1,439
JanltDrlal Supplies		$0		$0		$0		$0		$0		$84	$0	$0	$0	$0	$0	$0	$84 Soll & Water Testing		$0		$0		$0		So		$0			$0	$0	$0	$0	so	$0	$0		$0 Uniforms	$735	$588	$588	$733	$595	$595               $761                  $815                    $625               $784                $756                  $871                       $8,446
Equipment Rental	$0	$0	$0	$414	$0	$0	so	$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	$13,473	$161,619
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Golf Course Maintenance	I    $90,1!47	SBl!,139	$84!  03	$881!37	!!!2,1!47	SB51ss  n        sn  ,086	:f22168 2	!!!0   73         ses,111       $77!  55	$76,189	s1,021 24 I

Page 15

Viera East Golf Course Month to Month

	October	November	December	lllnWl!J	Februa:!l:	Mltrcb	AerD	Mai	l!!ne	1u1z	Aul!!st	Septemb er	_ _ t_,wa1	
aim£ats1n1dlu: _ma,m1:::.-	
Legal Fees		
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
Arblb'age		$50	$50	$50	$50	$50	$50	$50	$50	$50	$0	$0	$0	$450	
Dissemination		$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Trustee Fees		$313	$313	$313	$313	$313	$361	$361	$361	$361	$361	$361	$361	$4,089	
Annual Audit		$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$45	S45	$1,340	
Golf Course AdministrativeServices		$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280	
Insurance		$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$5,390	$5,390	$5,462	$5,390	$5,390	$5,390	$64,819	
Property Taxes		$601	$601	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1.185	$1,185	$I,185	$1,185	$13,053	

Total AdministrativeExpenditures	I	
!11,!52	
!11,!52	
!11,!!36	
$11,!!36	
$11,!!36	S11 19SS	
SU ,!!84	
! 1118   84	
$11,956	
S11 i!!34	s tt 1754	
$1!,754	s14·1,031 I	

Renewal & Replacement	
$1,820	
$2,687	
$3,124	
$3,174	
$3,653	
$4,051	
$4,554	
$3,798	
$2,797	
$2,513	
$2,057	
$1,219	
$35,446	
Operating Reseives	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	I	
11i!!20	
12,687	
53,124	
$3,174	
S3 5 3	
$4 ,!!5 1	$4 1554	
!:3,798	
§!,797	
$2,513	
S2,!!57	s1,z19	S35d! 6 I	
Total Revenues	I	$134;341	$15 193	s15ei710	$182,!51	$202  4 2	$2 27 170 S	'1189 ,!!!!5	$13 9,9 50	$125,646        $102,!!34	$60,947	$83,358	$1,764,662  1
Total Expenditures	I	$152,921	$143 41	$152,413	$159,!!55	$144     97	S)S.,!!81	S160 1079	!162=59	$141,124       $145,!!60	$131,!!36	$13 059	s1,1119525 I
operatlnglncome(Loss)	I	!$18.581 1	Sl!.!!52	97	$221 797	SS8104 5	$7:1,624	SZ9 ,!!06	1§!       091	1s1s  141e   1      ( 543 ,0 25 ]	IS70i!!B9J	[ 541.701 ]	jSH ;!!!i3 Jj
.1111 a,a:.:caun11 1a.cnw:•a&,:aadU11a: ·	
Spedal Assessments - Debt Service	$46,530	$46,530	$46,530	$46,530	$46,530	$46,530	$39,894	$39,894	$39,894	$61,715	$57,561	$57,561	$575,695	
Interest lnoome	$91	$94	$70	$289	$72	$65	$72	$29	$8	$70	$60	$48	$968	
Transfer In	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	
Interest Expense	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($171,638)	
Prindpal Expense	($32,917)	($32,917)	($32,917]	($32,917)	($32,917)	($32,917]	($32,917)	($32,917]	($32,917]	($32,917)	($32,917)	($32,917)	($395,000)	
Total Non Operating Revenues/(Expendltures)	I	[$599 J	! $596 )	!S620 !	!! 4021	! 181	1St,1 s1	($7,2551	1$7 297!	!$73181	$14,565	      $10,402 	SI0, 89	s 101026 j	
Net Non Operatlqlncome / (Loss)	I	[$19.180 1	$12 56	$5.!!76	$22.;!95	$57 27	$72,999	$22.552	jS291706 J	j$221796 !	1$28 ,460 1	! S59 , ,' 88 J	! "38 1JU J	jS0 37 JI	

Page 16

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

October	November    Decem er	lanua[I	Febru!!!J:':	March	Al!ril	M:!l:	1une	1u1i:	AU&'!;!St	St!(!tember	_'folal
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	$6,009	$124,418

Total Revenues	I	$9,560 	$9,648       $12 ,! 2! 	!9,04 3 	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$S,083 	$6,009 $124,418_]

Expenditures

	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919	
I	$7,860	$S,700	$8,942	$8,4S7	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919 1	
I	
$1,700	
$3,948	
$3,487	
$S86	
$3,959	
$3,097	
$10,939	
$3,987	
$6,547	
$2,087	
$528	
$634	$41,499 j	

Cost of Goods Sold

Total Expenditures Operating Income (Loss)

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% MaxAnnual 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)	
Cur rent Bonds Outstandimr	$6,4 25,000	

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:	$280,513	
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 Outstandim,	$3 305000	

Page 18

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

Actuals	Actuals				Year to Date		
9 / 30 / 18	 	 9 / 30/ 19	Variance		9/ 30 / 18	9 / 30 / 19	Variance	
Revenues:							
Greens Fees	$57,851	$	54,060	$	(3,791)	$1,283,346	$ 1,269,343	$	(14,002)	
Gift Cards-Sales	$875	$	560	$	(315)	$12,731	$	11,531	$	(1,200)	
Gift Cards - Usage	($1,652)	$	(1,038)	$	615	($19,303)	$	(15,672)	$	3,631	
Season Advance/Trail Fees	$13,907	$	13,563	$	(344)	$185,782	$	202,756	$	16,974	
Associate Memberships	$2,133	$	2,765	$	632	$34,918	$	36,498	$	1,580	
Driving Range	$5,022	$	3,614	$	(1,408)		$76,279	$	64,639	$	(11,640)	
Golf Lessons	$175	$	175	$			$2,100	$	2,100	$	
Merchandise Sales	$8,765	$	6,009	$	(2,755)		$133,144	$	124,418	$	(8,726)	
Restaurant	$1,563	$	1,226	$	(337)		$23,108	$	23,048	$	(60)	
Special Assessments - Operations	$1,877	$	1,877	$			$22,527	$	22,527	$	
Miscellaneous Income	$506	$	546	$	41		$151  3  20	$	23 ,473	$	81153	
Total Revenues	$	91	 	$ 	83,358	     $ 	(7,664)		$ 1,769,952	     $	1,764,662	$	(5,291)	
Expenditures:
Golf Course Expenditures	
$	12,230	
$	8,699	
$	3,532	
$	145,753	
$	140,917	
$	4,836	
Restaurant	$	304	$	1,038	$	(734)	$	10,243	$	12,559	$	(2,316)	
GolfOperations	$	26,005	$	27,786	$	(1,780)	$	335,685	$	345,428	$	(9,743)	
Merchandise Sales	$	302	$	5,375	$	(5,074)	$	84,601	$	82,919	$	1,681	
Golf Course Maintenance	$	81,546	$	76,189	$	5,357	$	991,561	$ 1,021,224	$	(29,663)	
Administrative	$	12,920	$	11,754	$	1,167	$	146,998	$	141,031	$	5,967	
Reserves	$	2,58 2	$	1,219	$	1,363	$	351136	$	35 ,446	$	(311 )	

I I Year to Date

Total Expenditures	$ 	135,890	$	132,059	$	3,831	 	$   1,749,976	 $   1,779,525	$	(29,549 )

Operating Income/(Loss)	$	[441868]	$	( 48   , 701     )	$	[318	34   )	$	19   ,977	$	[14,863 )	$	(34,840 )

 l. ,a:;.b. Ela.w.:;.; 

Actuals

I
!$

October

J         November    J           December    J           J anuarv    J	Febru	arv     J	March

Anri	I

Mav	I

June	I	Jutv	I Aunust J Seotember J

Totals

 	Sta[11ng E!!Dl!i 
Carry Forward
Revenues
Go Course

I $	134341  IS	156193 I S	158 710 I  s   182 651 I $	202 542 I S	227 705    $	189 885 I S	139 850 I $

Course Operations I S	132.452 I S	154 009 T S	153,510   I $    1804671$	200.565•      $	2,248:11	1119 067 TI	138 436 1 $

125 646  I  S    102 834  I S  60947 I$	83 358 1 $
124 190 I  S    101 744 I S     60 205 1 $	82 . 132 I $

Restaurant I $ 	1.889 I $	2185 I  $	5,199I s	2.184 I $	1.977 I $	2868     $ 	818 I $ 	1 414 I S	1456 I $	1 091 I $	741 I$	1226 I $

1 764662
1 741 614
2, 3 048

Total AU Cash I $	219 630 Is

,.,902 I S

2382711  s     268510 I  S	3 11 197•  $	394404    $	430 2087  $	409979 IS 373 366 I S 335 102 I $ 250 139 I S 202-262 I S 1 764662

Expenses
Go Course

1 $	152921  IS	143 341 I  S	152,413 I $   159   B55  I $	144497 I $	1540B1 I $	16 0 0797 S	162259 I 5

Course Operations I $	151 873 1 $	142 341 I $	151 582 I $ 158.536 I $
Restaurant!  s 	1048 I I	999 I $ 	831 Is	1 319 1 $ 

143 422 IS	152.881 I S	159 .381 I S

1015 r s 	1.200    $	698ls 

141 09B  I  5     145 910 I  $   131 236 I  S    132 059  I  $   1779749
161164 I $	139 966  I  $      144 842 I $   130 176  I  .i       131 020 IS      1 767185
1.095 I $	1133 I$	1068 1 $	1060 Is	1039 IS	12564

Cash Less Expenses I $

66 ,709 I $	,19 561 I s

BS,858 I $   108.655 I $	1661100 I$	240,323 I $	270,129 I $ 2, 1,120 I s 232.2&8 I $ 18s ,193 I $ 11s.904 I s 70,203 I

Viera East Cash Flow  Analysis   FY 2019

85 .290 I s	66	,7 09 I $	19.561 I $	85	,858	! $	108,655 I $	166.100 I	s	240.323 I $	270.129 I $	241	,120	I	s	232	,2s8 I	s	189,193 I $	118	. 9 04 I	

Projected Revenues FY 2019	$ 1,764,662	
Projected Expenses FY 2019	$ 1779749	
Projected Surp/us(Def/clt) FY 2019	$	115 0871	

Viera East
Comm unity Development District Detailed Rounds of Golf Report Sep-19

 	PY - PREVIOUS YEAR	

Rounds of Golf

Paid Rounds	

Monthly		

Year to Date		
PY
Monthly	
PY
Year to Date	
V s. PY
Monthly	
Vs. PY
Year to Date	
Rounds of Golf- Associate Member	289	10%	6,112	12%	388	5,688	(99)	424	
Rounds of Golf- CDD Resident	444	15%	8,477	16%	452	9,116	(8)	(639)	
Rounds of Golf - Public	1,496	50%	22,734	43%	1,655	20,098	(159)	2,636	
Rounds of Golf- Tournaments		0%	1,297	2%	66	1,349	(66)	(52)	
Rounds of Golf- Misc		0%		0%	0	0	0	0	
Rain Check Issued	(29)	-1%	888	-2%	(46)	(911)	17	23	
Total Paid Rounds	2,200		37,732		2,515	35,340	(315)	2,392	
Member Rounds
Rounds of Golf - Members	
418	
14%	
7,150	
14%	
457	
6,699	
(39)	
451	
Total Member Rounds	418		7,150		457	6,699	(39)	451	
Comp Rounds
Rounds of Golf- Staff/Comp	

115	

4%	
1,560	

3%	

128	

1,699	

(13)	

(139)	
Rounds of Golf- Other Comp	56	2%	1,583	3%	0	1,624	56	(41)	
Total Comp Rounds	171		3,143		128	3,323	43	(180)	
EZ Unks/Golf Now	180	6%	4,726	9%	488	7,172	(308)	(2,446)	
TOTAL ROUNDS OF GOLF	2,969	100%	52,751	100%	3,588	52,534	(619)	217	

Monthly

Year to Date

Gi:ei:m fee B!:l!eo111:	
Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now/ EZ Links Rounds of Golf- Tournaments Rounds of Golf - Misc
Rain Check Issued

$8,994	15%
$11,166	18%
$39,538	65%
$1,356	2%
$0	0%
$0	0%
($437)	-1%

$217,161
$244,403
$704,542
$83,543
$43,294
$0
($20,677)

17%
19%
55%
7%
3%
0%
-2%

TOTAL GREENS FEE REVENUE

$60,617	100%

$1,272,266	100%

	I	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$12,273	$200,948	($3,279)	$16,213	
$11,315	$265,247	($149)	{$20,844)	
$36,947	$638,272	$2,591	$66,270	
$9,145	$153,870	($7,789)	($70,327)	
$1,225	$43,937	($1,225)	($643)	
$0	$0	$0	$0	
($884)	($19,904)	$447	($773)	
$70,021	$1,282,370	($9,404)	($10,104)	

Ave[ige S ar R!!l!!!S! 5lf Golf	
Aver.u!l ger !l!l!nd !!!Golf	

Monthly	Year to Date

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$31.63	$35.33	($0.51)	$0.20	
$25.03	$29.10	$0.12	($0.27)	
$22.32	$31.76	$4.10	($0.77)	
$18.74	$21.45	($11.21)	($3.78)	
$18.56	$32.57	IIDIV/01	$0.81	
#DIV/01	#DIV/01	#DIV/0!	#OIV/0!	
$19.22	$21.85	($4.15)	$1.44	
$27.84	$36.29	($0.29)	($2.57)	
PY	PY	Vs. PY	Vs.PY	
Monthly	Year to Date	Monthly	Year to Date	
$13,907	$185,369	($345)	$18,164	
$30.43	$27.67	$2.01	$0.79	

Rounds of  Golf- Associate Member	$31.12	$35.53
Rounds of Golf- CDD Resident	$25.15	$28.83
Rounds of Golf - Public	$26.43	$30.99
Rounds of Golf - Golf Now/ EZ Links	$7.53	$17.68
Rounds of Golf- Tournaments	IIDIV/01	$33.38
Rounds of Golf- Misc	$0.00	$0.00
Rain Check Issued	$15.07	$23.28

TOTAL· Average$ per round of Golf	$27.55	$33.72

Membership Revenue
Average$ per round of Golf

Monthly
$13,562
$32.44

Year to Date
$203,533
$28.47