Viera East Community Development District

Agenda November 19, 2020

A GENDA

Viera East
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524- Fax: 407-839-1526
November 12, 2020

Board of Supervisors Viera East Community Development District

Dear Board Members:

The Board of Supervisors of the Viera East Community  Development  District  will  meet Thursday, November 19, 2020 at 2:00 p.m. in the Multi-Purpose Room, Faith Lutheran Church, 5550 Faith Drive, Viera, FL. The call-in information for the meeting is as follows:
(267) 930-4000, Participant Access: 575-078. Following is the advance agenda for the meeting:

RollCall
Public Comment Period
Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members
Election of Officers
Consideration of Resolution 2021-01 Electing Officers
Approval of Minutes of the October 28, 2020 Meeting
Staff Reports
General Manager's Report
District 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 organizational matters. Section A is administration of Oaths of Office to newly elected Board members. Section B is election of officers. Section C is consideration of Resolution 2021-01 electing officers.

The fourth order of business is approval of the minutes of the October 28, 2020 meeting. The minutes are 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.

e,

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

Sincerely,

District Manager

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

S ECTION Ill

S ECTION C

RESOLUTION 2021-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Viera East Community Development District (the "District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District ("Board") desires to elect the Officers of the District.

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

Section 1.

Section 2.

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

is elected Chairman.

is elected Vice-Chairman.

Section 3.

Section 4.

_   _  _

_   _  _
_   _  _
_   _  _
_   _  _

_   _  _

_   _  _
_   _   _
_   _  _
_   _  _

_   _  _

_   _  _
_   _   _
_   _  _
_   _  _

_	is elected Secretary.

_	is elected Assistant Secretary.
_	is elected Assistant Secretary.
_	is elected Assistant Secretary.
_	is elected Assistant Secretary.

Section 5.

Section 6.

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

is elected Treasurer.

is elected Assistant Treasurer.

Section 7.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 19th day of November, 2020.

ATTEST:	VIERA EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

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 Wednesday, October 28, 2020 at 2:00 p.m. at 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 Tim Melloh Residents

District Manager General Manager

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

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Showe: Please state your name and address for the record and keep your comments to three minutes. Are there any public comments?
Mr. Showe: Two forms were filled out. So, we can go through those first. The first one we received was from Mr. Carnesale. You have three minutes.
Peter Camesale, IRCC: Going through the agenda, it looks like there are approvals and contracts for planned and unplanned amenities as expected. Looking the items over, there is about $1.1 million related to items in and around the golf course and only about $107,000 that relates to elsewhere in the CDD community, which would be a breakdown within and for all of the CDD community. I'm looking at things like aquatic management for the shoreline for this year at least. They are only doing shorelines within the area of the golf course. In the bulkhead

report and irrigation are within the golf course. We have major pieces of equipment, which are mostly for the golf course, but not solely, because some of that has to do with the fire lines and burns, which I consider to be for everybody, not just for the golf course. Then you have Woodside Park, which is basically outside of the golf course, but we still a major discrepancy in terms of dollars and cents in terms of the breakdown of where the money is going as opposed to the number of people that are in the CDD and where they live. Thank you.
Mr. McCarthy: Just one comment. We spent $330,000 over the last eight or nine years on lake bank restoration. It's done by a serious of which area has the most distress. There are red areas, which are done. Previously, it is all through the CDD community. Thank you.
Mr. Showe: The next public comment is from Mr. Volpe.
Tony Volpe, IRCC: I just thought that I would share a few things with you today. I was thinking about these current affairs over the past year, the decisions you made and the election. You identified some characters over the past year. If we talk about the decisions, you guys have made decisions this year that affected the community. You had some people agree with it and people that didn't agree with you, unfortunately. You know that I didn't agree with all of your decisions this year, but I had to be honest with you. I'm from the outside looking in. I'm not sitting in your chair, so I trust you to do the best you could and I believe that. However, in the elections, you can see that there are a lot of savings being made with native plants and you put up with that. From that, we can draw some character identification. There are not some good characters that we identified throughout this election period. However, your character has been very good throughout this whole period through your decisions and throughout this election period, and that needs to be noted. I remind myself that people are taunting me for supporting you guys. I don't necessarily support you. I work with you. A professional works with people to add to a positive solution. So, while my personal opinion is separate, we are talking about your being our community leader. That's why I am here. I align myself with good character. Professionals work with people that are of good character. They don't criticize other people that show their skills. As an example, when we take over a new position, we don't criticize the guy that was here the last time. How we fill that position, the better the organization. So that's what we should be talking about throughout this election period. There is a lot of negative, but again, these guys have shown very good character with darts being thrown at you and arrows. So, the important thing for you guys is this is almost over.

Mr. Showe: You have 30 seconds.
Mr. Volpe: It's almost over. You need to walk out of this meeting with your heads held high. After Tuesday, you walk out of here knowing that you did the best you could for your community with your heads high. Remember what I told you before, don't beat yourself up. There are plenty of people out there rooting for you. Thank you.
Mr. McCarthy: Thank you for your comments.
Mr. Showe: Those are all the forms that we have, but we can open it up.
Mr. McCarthy: Is anyone interested in speaking? Hearing none, the public comment period is closed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the September 23,
2020 Meeting
Mr. Showe: I received changes from the Supervisors, which will be incorporated.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor the Minutes of the September 23, 2020 Meeting were approved as amended.

FOURTH ORDER OF BUSINESS	Discussion Items
Mr. Showe: Some of these are discussion items based on some of the requests we had over the last week or so from the Board.

2012-2015 Restaurant Financials
Mr. Showe: The first item is a follow up to what we discussed at the workshop, which was the restaurant financials. I know we had discussion over the one year, where in 2013, there was a $31,000 profit in the restaurant. So, we looked at'the year before that where there was a loss of $3,400. That was prior to them putting some of the golf course Pro Shop into the Restaurant Fund. The following year there was a loss of $12,000. In 2015, there was a loss of
$36,000 and the following year is when the Board got into the lease. It is important that even the year where there was a $30,000 profit, that includes that the Board spent $244,000 to make that profit. So, a lot of effort went into that. That gives you a longer term perspective on the statement that was made.

Mr. Melloh: I don't know why at the time they transferred cart and green fee money into the restaurant, but they did. If you were to back that out and adjust it, there was a four-year loss of $70,280. So again, if you are looking for reasons why we decided to lease out the restaurant is because of self-operating the restaurant is not in the best interest of the CDD.
Mr. Oakley: I tried to follow NextDoor and noticed someone said something about the
$30,000 in one year. Was that because they transferred green fee money?
Mr. Melloh: In that year, they transferred $23,000. In the year that the financial statements showed up from the prior General Manager, they transferred $23,800 from cart and green fee money from prepaid members into food and beverage (F&B).
Mr. Oakley: Okay.
Mr. Melloh: I don't know why they did that, only to make the F&B operation look better, I guess. I don't know, but again, that is what is in front of me right here. I don't know any kind  of business decision that would dictate that.
Mr. Oakley: I would like to say one thing to Jason and Tim. I know at the workshop meeting, maybe I was a little more critical that I should have been about why aren't we making money. It's because I took this information from NextDoor at face value. I think I should've learned by now that I shouldn't take anything on NextDoor at face value. So, I want to apologize to both you and Tim about my misgivings and being correct. My apologies.
Mr. Showe: Absolutely.

Lake Maintenance
Mr. Showe: We just wanted to provide some information on some of the fish kills. I know that there has been a lot of talk about fish kills, so we provided a brochure from the University of Florida, the IFIS extension. They are the experts on a lot of ecological issues throughout the State of Florida. So, this just provides some information about fish kills and what causes them. There are some things to know when you look at fish kills. I think it's under the bad news. These are the realities of fish kills. They do occur frequently in Florida. Most are natural. It is difficult to predict when they will occur. Even if you can predict when it will occur, there's not a whole lot that you can do to prevent them, especially in large water bodies, but this just gives you some information. Obviously if there are any residents that would like that, we can get you the link or we have some copies of the same brochures as well, but it gives you the reasons

why fish kills occur. As you can see, there is not a whole lot you can do. I think Tim's experience is kind of similar.
Mr. Melloh: Do you want me to read into the record from what I provided at the workshop?
Mr. Showe: Sure.
Mr. Melloh: This actually comes from the testing that was done by ECOR, which is our water management contractor.
"In regards to the fish kill this past summer, the fish kill was basically Tilapia.
There were no Bass or Catfish. The Tilapia are non-native. The reproduce rapidly and as such, displaced the native fish. The Tilapia die off has been attributed to very acute bacteria, Streptococcus Agalactiae. Because of the fish density and high temperatures, the bacteria spread through impacted Tilapia in our area. Our area means not only here in Viera East, but across the road in Viera West, because our waterways are connected. Some lakes reported Tilapia densities in excess of 300 Tilapia per acre. Bacteria infections can spread very quickly through a population where densities are high. The dissolved oxygen had no impact on the Tilapia. The links of the Tilapia die off and found to have sufficient dissolved oxygen throughout the water profiling. As such, aerifiers were found to have no effect on this particular fish. The only thing that would do is there would happen to be a temperature inversion or something like that. "
Mr. Melloh: The pamphlet in your booklet is excellent. It tells you everything that you need to know. A lot of people throughout the District think that we stock the lakes with Tilapia and that's not the case. If anyone has ever been to the Brevard Zoo and you walked over that one bridge and throw a little fish food in there, a million Tilapia come up to you. They are natives. You don't want them here. So actually, the dying off is actually beneficial to our lake system, because they reproduce rapidly. Another thing that Mike Grouse from ECOR mentioned, was that there are Tilapia farms, because Tilapia is a coveted fish for food quality. They have the same type of thing happen, yet this bacteria will go through there and kill thousands of their fish. So, it's not an unusual occurrence. There was nothing that the CDD could do about it, even though I know there were a lot of comments out there that said the CDD did nothing and didn't care about it. That's absolutely false. That's all I have.

Assessment Charts
Mr. Showe: I know that we also handed out at the workshop some of those assessment charts that show you how your assessment dollars are allocated. I think it's important to reiterate

that 61% of the annual assessment paid by home goes to the water management of that fund. Approximately, 17% goes to the Recreation Bond, 1% goes to parks, 1% goes to golf and $135, which is 20% goes to your General Fund, which is the general admin and the ongoing maintenance of conservation areas throughout the District.
Mr. McCarthy: Jason, explain where the 1% goes out of golf. What is it for?
Mr. Showe: So, the 1% is approximately $18,000. Essentially it helps offset. There is a transfer that goes from the golf course into the Capital Reserve. So that's just a portion of allocation of funds. It can go into golf operations should it be needed, but so far, the Board has allocated more than that to go to Capital Reserves for ongoing infrastructure.
Mr. McCarthy: So, none of that $18,000 was not put into the golf course to repair anything.
Mr. Showe: Correct.
Mr. McCarthy: Thank you.
Mr. Showe: We also put a chart in there showing the allocation. It is a similar chart. It just shows you on a dollar basis where those funds go. Again, 63% goes to the water management debt. We also had some questions that we just wanted to clarify what the water management debt actually funded.
Mr. Oakley: Can you go back to the other chart? Mr. Showe: Sure.
Mr. Oakley: I know it has been said, if you take $678 and apply it by the number of residents, you come out with $4.129 million, but if I take this chart and do the multiplication, you come up with about $3,762,943. Could you give me the breakdown of why these numbers are different?
Mr. Showe: Sure. It's about how we allocate all of those assessments out to each individual property. So, each home is essentially assessed one unit. When it comes to the commercial properties, you can't just multiply the numbers of units out and get the same commercial answer. So, with the General Fund and Water Management Debt, each acre of commercial is assessed at 9.268 units of homes. On the recreational side, each commercial acre is assessed at four units. So, you have to kind of blend th9se two numbers to really get the total. When we look at our gross assessment, which is the total you see of all the taxes on the tax bill, it comes up to just under $4 million. Then you also have to net that out. So, there are fees we pay

the Tax Collector. Also, anyone who pays a tax bill, has an opportunity to receive a 4% discount if you pay your taxes in November. So that's why the total of the net assessments, what we expect to receive is approximate $3.7 million.
Mr. Oakley: So basically, between the $4.129 million, $4.3 million, and $4.8 million, that's just a mistake of $366,000.
Mr. Showe: Yes.
Mr. Oakley: So, when someone is saying that we are spending over $4 million, we are spending $3.8 million. It's basically a $366,000 mistake.
Mr. Showe: Could be.
Mr. Oakley: Okay. I understand.
Ms. Walsh: It was not a mistake. It's the timing and allocation of when the funds some in.
So, I wouldn't characterize it as a mistake.
Mr. Oakley: I'm not trying to create an argument with you, but just to have a friendly discussion.
Ms. Walsh: Yes.
Mr. Oakley: If you tell me that it's going to be $4.129 million, that's the number you are going on and it's $3.762 million and you go to an accountant and say, "Is that right or is that a mistake, " what is the accountant going to say? It's a difference of opinion. The number was
$4.129 million and they left out a lot of assumptions. They didn't figure in what the Tax Collector gets, the 4% and the difference. Thank you.

Water Management Debt
Mr. Showe: I know there were some questions over what the actual water management debt funded. So, what we did, and we found this to be the easiest way to show it, is to show you the documents. The first page that goes behind this is the first page of the Official Statement. If anybody is interested, I can send you the direct link to this booklet. The entire booklet is about 100 pages or so and we obviously didn't run the whole booklet. So, we showed you the front page. Behind that, it goes to Page 28. This shows you what the water management debt funded by project type. So, in 1991, it funded the water management system as well as roadway improvements. The 1993 project also funded the water management system and roadways and the 1996 project funded water management and roadways, as well as some stormwater

mitigation. We just want to make it clear that the water management debt and fund never paid for the golf course. That was all paid for out of the Recreation Bond that was assessed in the early 1990s.
Mr. McCarthy: What roads did it fund?
Mr. Showe: The roadways include Viera Boulevard from Murrell Road to US1, two lanes of Murrell Road from the IRCC to the railroad crossing at Viera Boulevard, it extended Viera Boulevard west of Murrell Road to the future 1-95 interchange ramp, which just went in, Spyglass Road east of Murrell Road, extension of Murrell Road to Barnes Boulevard, as well as some design work for the 195 interchange.
Ms. Thomsen: Basically, most of Murrell Road was paid for by our money.
Mr. Showe: Correct. That's typical of a lot of our CDDs when they first start off. When a large site like this is created, the county will say, "For you to have that site, you are required to make all of the connections and build all of the infrastructure to give access and then you are going to turn that over to us." That is exactly what they did here. So, they were required as part of a Development Order to build the roadways when the District was first created and then those were turned over to the county for operational purposes.
Mr. Oakley: So, the CDD is now paying or has been paying over the years for roadways for places like Crane Creek, some of those areas that are not part of the COD. The CDD people have been paying for all of this.
Mr. Showe: Yes. The District was required by a Development Order to put those roads in.
Mr. Oakley: Okay.
Mr. Thompson: Most of Murrell Road, most of Viera Boulevard and Spyglass Hill Road, we drive those every day. We are not taxing anybody for anything like that, but we in fact paid for you to be able to go from one point to another, from Barnes Boulevard.
Mr. Oakley: There was one thing that I would just like to bring up is the District recreational facilities are comprised of the golf course, swimming pools, lighted tennis courts, open playing field basketball courts, pavilions, social gathering areas, fully equipped playgrounds, bicycle trails, parks and sidewalks. These amenities were paid for by privately funded individuals.
Mr. Showe: Correct.
Mr. Oakley: None of the parks.

Mr. Showe: Yes. When they refer to the District in that sense, they are referring to an overall Recreation Plan that encompassed recreation facilities that were not only CDD owned, which was the golf course and Woodside Park, but also the infrastructure that was put in the different neighborhoods when they were first built. So, they were referring to a system of recreation.
Mr. Oakley: Thank you.
Mr. Showe: You're welcome. Obviously, I can take any questions on those, but we wanted to make sure those items were clarified and discussed. If anyone had any questions, we could take those.

EIGHTH  ORDER OF BUSINESS	Staff Reports
General Manager's Report
Mr. Melloh: Regarding the Golf Course Maintenance Report, the good news is that we started on Monday with the bulkhead replacement project. It started on Monday with Hole #7 and they are making tremendous progress. The contractor and sub-contractor are very professional. They are doing a great job so far. So, we are very happy. If anyone has an opportunity to play the golf course or drive by on the road next to #7, you will see good progress on that bulkhead. They will move from the #7 and the next one that they will do will be #9. We will get you a schedule. The people playing the golf course or a temporary green on that hole, once that green is ready to go and once that bulkhead is ready, we will open the green and they will move to #9.
Mr. Bedwell: We hired experts who told us that the bulkheads could give way. Right? Mr. Melloh: Yes.
Mr. Bedwell: We don't know when. It could be tomorrow or a year from now. Mr. Melloh: Right.
Mr. Bedwell: If it did collapse like #7, the cost to rebuild the whole green, the dirt and everything would be much more than what we are doing now.
Mr. Melloh: It would be astronomical.
Mr. Bedwell: We don't have a number on that.

Mr. Melloh: Because if it collapses, not only would it take the green with it, which are USGA constructed greens, but it would take the irrigation system with it. It would take a lot of stuff with it. So, the first thing that you would end up having to do is to build a bulkhead.
Mr. Bedwell: We are trying to save $5,000.
Mr. Melloh: Go back in and fill it in and do the entire thing. You would probably be down for about six months on that project before you can dig a larger hole. We feel as though that we are hitting this in strive at the right time. I personally would have liked to start this last May when we are not in the money making months. With all the items we had to deal with getting this project started, this is where we stand. The project is scheduled to go through the middle of February.
Mr. Bedwell: For 20/25 years, we had wood sitting and rotting. Mr. Melloh: Sure.
Mr. Bedwell: So, it's not going to last forever.
Mr. Melloh: You have a wall built. What they do is they put tie backs inside of it and if they break and give way, then the entire thing collapses.
Mr. Bedwell: Thank you.
Mr. Melloh: So, we are in good shape. The one thing that I want to point out to everybody is when they are done with #7, I want you to look the aesthetic upgrade that gives to the hole. It's going to be significant. It's going to look now. It's going to look nice.
Mr. Bedwell: Alright. Good.
Mr. Melloh: On Hole #7, knowing that we are going to rebuild that green, starting in May of next year, we have taken that into consideration, as far as setting the height of the bulkhead so we can do a really good there.
Mr. Oakley: Tim, just to comment on David's question, I've had some experience with a bulkhead living in South Florida. I've seen a concrete bulkhead and a concrete cap collapse into the canal because of the tiebacks. when we went into the bulkhead. It's a mess. This is concrete. It's not wood, it's not steel verticals, not the fiberglass verticals, it's concrete.
Mr. Melloh: There's a real possibility  of that happening. If you were to say, "I don't want
to do it now, let's wait another five or six years," there's a real possibility that we could lose a green or two.  So, it's good  news that we are doing that and  started  the  project. We anticipated

again. We also have our engineering firm that is like a Project Manager on this as well. So, it's well supervised. It's going well.
Mr. Oakley: How often will the Project Manager come out and check the progress on
that?
Mr. Melloh: I think every couple of weeks. He needs to sign off on certain stages, kind of
like for them to get payments and things like that. So, they are going tit to a certain level. He is going to come out and approve it, so it's kind of like taking a draw, if you will. Somebody is going to approval off of that. Of course, Scott and I are out there and if there is any kind of terms that we have, then we talk to Peter with Dewberry & Associates and express our concerns. Peter is the only one who can basically direct the contractor.
Mr. Showe: Correct.
Mr. Melloh: We received a letter from Westshore Junior/Senior High School from their Athletic Director. It's addressed to our head golf professional, Chris Game. It says:
"Dear Mr. Game, I just wanted to express our appreciation for allowing Westshore Junior/Senior High School to use the Viera East golf course as our home course. This has been our home for many years now and our coaches, players and parents truly enjoy being able to play at such a tremendous venue. The course is always is in pristine condition and is a joy to play. I speak for our entire golf program when I say that we hope to continue to call the Viera  East golf course our home for years to come. Thank you, Tony Riopelle, Athletic Director ofWestshore Junior/Senior High School."
Mr. Melloh: Anyway, I just wanted to read that into the record. Those guys have been great and we are happy to host them every year and play home matches against other teams throughout the District. They actually did pretty well this year.
Mr. Bedwell: Do they practice and actually play tournaments there?
Mr. Melloh: Yes. They play their matches here, the boys and girls golf teams. Ms. Thomsen: Do they play on Mondays?
Mr. Melloh: I think it's Tuesday and Thursday. They may practice a little on Monday, but they normally hit balls and things like that. The next item is the Rounds and Revenue Report for where we stand thus far in October. Through yesterday, 27 days, we are having a good month. We are trending $240 per day ahead of the budget. We already exceeded through yesterday, what we did last year by $13,000. If we continue the last four days at the current rate we are, we will exceed our budget by 7%. Does anyone have any questions?
Mr. Oakley: Are we still blocking out tee times?

Mr. Melloh: Absolutely.
Mr. Oakley: So, what ifwe didn't have to block out tee times?
Mr. Melloh: We probably would have more rounds of golf. The problem with it right now is that even though the Governor sent Florida into Phase 3, the Back to Golf Playbook, approved by not only the Governor's office, PGA of America, North Florida PGA and United States Golf Association says we can return and people can double up in golf carts. The problem is that we are still finding that people don't want to do that and we are not going to force people to do that. As we get further  along, the Board is going to have to direct me as to how to proceed. I spoke to the manager of Duran, talked to the manager of Rockledge County Club, and they are going to start eventually charging people to ride in a cart by themselves for extra money. I don't know if that's something we want to do or not, so as we go along and it becomes an issue. Then  if we can see that it's impacting us greatly, I will see the Board's direction. Right now, we are doing pretty well. So, it does cost us a little, Bill, but we were finding spaces for people and it's working out pretty well.
Ms. Walsh: Could we get a double year lease for a few extra carts?
Mr. Melloh: No. The problem with that is we don't have any place to store them.  Our barn wasn't built for that. Every single 18-hole golf course, you have a fleet of 75 golf carts and then you have space to put in a couple of utility vehicles and ranger carts. You don't typically need anything beyond that. Seventy-two golf carts mean that you have two foursomes on every single hold. You can't get much fuller than that. Then you would have three extra golf carts to space. So typically, you don't build a golf cart facility for anything larger. So, our problem  would be where do you store them and how do you charge them, because then we don't know how m1;1ch to charge them.
Ms. Walsh: Right.
Mr. Melloh: With golf cart charger, each charger would have to have its own dedicated circuit. So, it would be hard. You could ask, "Could we get gas carts?" We don't want gas carts. Again, I think one of the things that I'm going to be reporting as we go along here is the impact of this. The first month of Fiscal Year 2020, we are doing very well. The next item on my list is I have the proposal for is the Woodside Park picnic pavilion and dock proposal, which we did not discuss at the workshop. If you chose to vote on that, then you can move forward with it. What we have here is the proposal from East Coast Docks for $53,600. We do want to add the

composite decking, so that adds another $5,200 to the project. We want to create a sidewalk and extend both sidewalks on either side of it so we have a continuous loop for $16,000. The picnic tables that we want to put under our pavilion would be about $3,000 and a contingency of 8% or 9% or $7,480. The total would be $85,280. The bond budget for this project is $95,000, so we are coming in a little under $10,000. I don't really expect us to meet the contingency, unless the sidewalk project is a little more extensive than we figure, but we probably wouldn't use the entire amount. It is easier to give back than it is to ask for more, with this broad bond process that we have. You can see the diagram that we have on the back page. It's a 20x20 covered platform. Then we have 10 feet that goes out into the water and a 30 foot by 5-foot dock that people can fish from. The location on the map is the south lake at Woodside Park, which is a much bigger lake. To be honest with you, Ed has been making several trips down there and we see a lot of people fishing in the exact area, because there is more fish. Where the dock was previously located was a very small pond that didn't have a lot of fish. Anyway, I think this is a really good project. The people that I spoke to are pretty intrigued and excited about this. It does add the picnic pavilion that we previously talked about for Woodside Park. So, if you would like more discussion on it, we can take it at this time.
Mr. McCarthy: Do any Board Members have any questions regarding the Woodside Park
pavilion?
Ms. Thomsen: I just wanted to mention that we spoke last week about possible aesthetic landscaping near there.
Mr. Melloh: Right.
Ms. Thomsen: So, it's not just a piece of wood slapped down.
Mr. Melloh: No, we would landscape around it. That would be a minimal amount. Ms. Thomsen: Maybe we wouldn't need to include it as a budget item.
Mr. Melloh: Yes. It would come out of the contingency. We will see where we are with that. We would probably plant a few Palm trees, cord grass, some flowering plants and maybe some annuals that we would change out a few times a year to give it some color. We would make it very nice.
Ms. Thomsen: Thank you.
Mr. Bedwell: Is the composite decking going out into the water? Mr. Melloh: Yes.

Mr. Bedwell: That's what you see over at the beaches.
Mr. Oakley: It makes the park look plastic looking.
Mr. Bedwell: That's good stuff.
Mr. Oakley: Tim, I have two questions, along with Melinda's comment. I think before we put any plants in, we should make sure our irrigation system is up and running.
Mr. Melloh: Yes.
Mr. Oakley: It's hard to put plants in if you can't water them. Is there a ramp at the 5 foot to 10-foot entrance to the pavilion?
Mr. Melloh: Yes. I believe that's what that is. It would have to be ADA compliant. Mr. Oakley: That's what I want to make sure we do.
Mr. Melloh: I will double check to be sure.
Mr. Oakley: I would like to make sure that at least one of the picnic tables is ADA compliant for wheelchairs.
Mr. Melloh: Absolutely.
Mr. Oakley: Thank you.
Ms. Walsh: Has the contractor gone into the lake to know the depth he will be working
with?
Mr. Melloh: I don't think he has, but we can adjust it further. Where the water line is, is
not going to change the project. We would just back it up. It would  still be a 10 foot walk out, but maybe only 5 feet is over water.
Ms. Walsh: Alright. I didn't want any unexpected expenses. Mr. Melloh: That's why there is a contingency.
Mr. Oakley: When I met with the contractor, I said, "You know if we get 50% of the pavilion over water, it will be nice." He said that it will depend upon how deep it is out there. He didn't know. He said he has to work in 6 feet. If we wanted to go out  the extra distance,  we would have to bring in a crane and installed it, which would be an additional cost. So, we said that we could adjust the picnic pavilion in or out depending on how much we get. If we can put it out further, we will. If we can't then we will move it back.
Mr. Melloh: Right, and if we have to bring in a crane and a longer pole, that's what the purpose of the contingency is for; if they need another $2,500 to rent the crane and get the extra

poles to go out further, then we can make that decision, but at least we have it approved by the Board to proceed with this project.
Ms. Thomsen: Okay. Thank you.
Mr. McCarthy: We need a motion for the Woodside Park picnic pavilion.
Mr. Showe: I would suggest approving a not-to-exceed of $86,000, just in case. It makes it cleaner. The motion would be to approve a not-to-exceed amount of $86,000 for the picnic and pavilion proposal as laid out. We would also give authority to the Chair to sign any requisitions as needed to get the deposit started on this project and direct staff to draft up some agreements with these vendors that would lay out warrantees and draw schedules.

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor approving the proposal from East Coast Docks for the Woodside Park picnic pavilion and dock in an amount not-to­ exceed of $86,000 and authorization for the Chairman to sign any requisitions as needed for the deposit and for staff to draft the agreements was approved.

Mr. Showe: I will work with Tim on the drafting of a formal contract, giving the District the warranties plus his draw schedules.
Mr. Melloh: The last thing on my list is I have a picture of an old golf cart. We want to surplus that and take it off of our inventory. We have somebody who is willing to pay us $45 for the scrap and haul away. It is on our inventory list and we pay insurance on it, so we want to remove that from there.

On MOTION by Ms. Walsh seconded by Mr. Bedwell with all in favor approving the surplus of a golf cart was approved.

Mr. Melloh: That concludes my report.

District Manager's Report
Mr. Showe: The Board was asking about the transition process. Anyone elected at the General Election would start serving two weeks after the General Election. We would expect at the meeting scheduled for November 19th to swear anyone who was elected at the General

Election. Just the reminder that the workshop is actually next week at 2:00 p.m. It was moved up due to the holiday schedule.
Mr. Melloh: There is one in December too. Right? Mr. Showe: Correct.
Mr. Melloh: So, the December meeting is the 1st and 3rd at 2:00 p.m. Isn't the next one on
a Thursday.
Mr. Showe: The next one is on a Thursday. We will follow up and make sure it's all remote.
Mr. Oakley: Jason, I want to point out that the date and times for these in November and December have always been changed from the regular schedule.
Mr. Showe: Correct.
Mr. Oakley: It's not something that we put in as a special thing for the Board or anything of that nature. It's on the schedule.
Mr. Showe: Correct.
Mr. McCarthy: Otherwise, we would have a meeting at Thanksgiving.
Mr. Showe: Correct. We also adjusted the December meeting that is on a Thursday as well. Again, with the holidays, we get a lot of meeting conflicts these two months because everybody moves their meetings up. So, it was just to accommodate everybody's schedule.
Mr. Bedwell: I'm confused. Is the workshop on a Tuesday?
Mr. Showe: The workshop is next Wednesday.
Mr. Bedwell: And the following Board meeting is on a Thursday at 2:00 p.m. Mr. Showe: Correct.
Mr. Bedwell: The same thing for December?
Mr. Showe: Correct. This meeting just gets a little awkward because we have  this meeting and then the workshop right after.

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

On MOTION by Ms. Walsh seconded by Ms. Thomsen with all in favor Checks #4616 through #4046 from the General Fund in the amount of$148,426.98 were approved.

Ms. Walsh: There were no checks from the capital reserve account.

On MOTION by Ms. Walsh seconded by Mr. Oakley with all in favor Checks #28,080 through #28148 from the Golf Course Fund in the amount of $135,446.36 were approved.

Ms. Walsh: That concludes my report.

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

SEVENTH ORDER OF BUSINESS
Mr. McCarthy: Jo, do you have anything?

Supervisor's Requests

Ms. Walsh: Yes. I'mjust wondering how we are doing on the bid process or bid package for the irrigation?
Mr. Showe: We have given all of that information to the District Engineer. We are just waiting on them to put it all back together.
Mr. Melloh: We have given them a very extensive scope of work. This is not going to be an easy project.
Mr. Showe: Whereas the bulkheads were streamlined, this is a multi-phase large construction project. It may take them a little time to put all of that together in a good format.
Mr. Melloh: Especially with add-ons and subtractions. Also, we want one contractor to do all three items.
Mr. Showe: I will follow up with them and get an ETA for the workshop. Ms. Walsh: Okay. Thank you.
Mr. McCarthy: Melinda? Ms. Thomsen: No thank you. Mr. McCarthy: David?

Mr. Bedwell: I would like to make a comment. In the past, we talked about the restaurant. They lost money. We spent a lot of time with the General Manager to discuss the turnover, address customer complaints and thievery. How much time did you spent to achieve $25,671?
Mr. Melloh: No time, except what we talked about. It's part of the operation work. I look at the administration of the contract so I can't say no time was spent.  It's something  that  we don't have to monitor and maintain.
Mr. Bedwell: Thank you. That's all I have. Mr. McCarthy: Bill?
Mr. Oakley: I have a couple of items. I don't know how many of you had the opportunity to receive the latest publication and I would like to just address it. I find it very interesting that they don't do very good research. I enjoy the statement, "Viera East CDD Supervisors Bill Oakley, Jo Walsh and Melinda Thomsen twice passed a large tax increase in history." What was the original bond for?
Mr. Showe: Just the refunding of the water management bond was $15 million. Mr. Oakley: How much was this bond for, originally?
Mr. Showe: $11.2 million.
Mr. Oakley: It must be just a misprint. I guess we had a bigger one. The next statement is, "The incumbents didn't willy nilly reduce the CDD bond. They were forced to reduce the bond with something that was a business lawsuit." I remember re-drawing the Clubhouse  in December. I tried to present it in January and I was discouraged from doing so, to reduce the bond by $1.9 million. Because I did hear what residents had to say and I told them I heard what they had to say. When I was allowed to present to the Board it was passed, so before any settlements were reached with any lawyers, we reduced  the bond by $1.9 million. So that must be just a misprint. Next is, "None of the three incumbents have significant professional private business management experience." I worked in the industry for seven years. I was a Supervisor for a second shift and I had 40 people working for me. I guess that just doesn't count. It's not business management experience. My wife and I have owned commercial property for 20 years. We managed it and dealt with people on a day-to-day basis. I'm  just amazing that they don't  even take the time to read my webpage. That must be just a misprint, as well as a lot of other things that they put out there. Just to clarify things for everyone here, I really do pay for my own golf, as well as the rest of you. That must have been just a misprint. Enough of that. I heard

several people asking for an evening meeting. I'm not disagreeing with that, but I just have comparables. I sat at many budget meetings in the evening and we had three or four people. That was the budget meeting. Not the last two where we raised taxes. Just to give you a comparable, VECA had their annual budget meeting last Monday. I'm quite sure that you are all aware that your assessments went up. Do you realize your assessments went up $1,316,546? That is how much your assessments increased. I'm quite sure that all of you are aware of it. Did any of you comment? Did they have a big crowd? No. There were two people at a Zoom meeting and one of them was from Fairway Management. Why don't we have an evening meeting? How many do  we have here? Fifteen or sixteen people. Just to put your mind at ease a little bit, it went up
$1,316,546, but that's $10 per year over 20 years. I'm just giving you some real comparable figures. The other thing that I addressed with Jason is the multiple for commercial properties. What do we have? 4:1?
Mr. Showe: On the recreation side it is 4 units of single family per acre of commercial on the General Fund and for water management, there was 9.268 single family units per acre of commercial.
Mr. Oakley: Just to let you know since all of the commercial property people are complaining about our unreasonable fees. I wonder if they have been contacted by these commercial interests and talked to about the unduly, unruly, unfair assessments. I just find when you really start looking at numbers, you see the entire picture. It went up $1,316,546. It's amazing what you can do with numbers when you move them around a little bit. Thank you Paul and the Board.
Mr. McCarthy: Thank you, Bill. I would like to take this opportunity to thank Mr. Volpe for his kind words about integrity and honesty. I'm coming up on six years on the Board and I can speak for the three people that are running, they did everything with integrity and honesty. It has been a wonderful experience. Unfortunately, we've been attacked by threats of private investigators, confiscation of our emails and so forth and other things that I won't even bother to bring up. Nothing was ever found done incorrectly by this Board. So, thank you Mr. Volpe. I appreciate it. We need a motion to adjourn.
Mr. Melloh: Paul, can I mention one thing about the financials? Mr. McCarthy: Go ahead.

Mr. Melloh: We just ended our fiscal year on September 30th• I just wanted to make sure that everyone had an opportunity to look at the financials, because there were a lot of comments about being a COVID year and we were going to lose $50,000, $60,000 or $70,000. It has come to my attention that a lot of people in the District were complaining. I'm not accusing them of not knowing how to read a financial statement. They just don't know how to read our financial statements. All I can tell you are the facts. The facts are for Fiscal Year 2020, we had revenues of
$1,804,880, total expenditures of $1,786,058 and operating income of $18,831. So, we did not show a loss at all. We made some money. Everyone can tear apart and analyze them the way they want to, but that is what our financial statements show. I can tell you with my 40 years of being in the golf industry, this was the hardest year I ever had managing the golf course, trying to bring it in on budget or close to budget.  We actually  exceeded  the budget operating  income by
$3,000. I am very proud of the staff here. We were aided by having good weather in July, August and September, which we typically don't have. It helped us mitigate some of the losses we had in March, April and May when COVID first hit. Those were our biggest money making months, because prior to that, in February, we had the biggest February we ever had. So, we were going along at a good clip when all of a sudden COVID hit. In my estimation, my gut feeling is we probably could've profited well over $100,000 if it was a non-COVID year. I'm very proud of our staff and everybody. I just wanted to make sure that you all had the opportunity to see that.
Mr. McCarthy: One last thing. If you go back to 2014/2015, Mr. Melloh came on board. He increased the revenue by $500,000 between 2014, 2015 and 2020, which is a tremendous accomplishment.

EIGHTH ORDER OF BUSINESS	Adjournment
Mr. McCarthy: We need a motion to adjourn.

Mr. McCarthy MOVED to adjourn the meeting and Ms. Walsh seconded the motion.

Mr. Oakley: Last month, I asked Tim a question and I'm going to ask it this month to see how things work. Of the people that are running for office on this Board, how many of those people other than the three people that are sitting up here, and other than Mr. Volpe, have come

into your office, sat down, and asked you for the correct figures so mistakes and confusion could not be made?
Mr. Melloh: Zero.
Mr. Oakley: Thank you.
I On VOICE VOTE with all in favor the meeting was adjourned.	

Secretary/Assistant Secretary	Chairman/Vice Chairman

S ECTION VI

S ECTION A

Viera East
Community Development Districy
Check Register Summary
October 22, 2020 through November 12, 2020

Fund	Date	Check#'s	Amount

General Fund		
	10/22/20	4048-4054	$	38,571.83	
	10/29/20	4055-4060	$	19,1 48.57	
	11/5/20	4061-4065	$	8,464.91	
	11/12/20	4066-4068	$	11,120 .71	

    Sub-Total	$	77,306.02 

Capital Reserve

Sub-Total	$
Golf Course		
	10/22/20	28149-28161	$	86,748.27	
	10/29/20	28162-28181	$	18,216.56	
	11/5/20	28182-28196	$	8,274.24	
	11/12/20	28197-28207	$	10,806.34	

    Sub-Total	$	124,045 .41 

I Total	$

201,Js1.43 I

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

10/22/20	00222	10/16/20	

10/22/20	
00182	
10/20/20	

10/22/20	
00081	
10/16/20	

10/22/20	
00242	
10/20/20	

10/22/20	
00190	
10/12/20	
		10/12/20	
		10/15/20	

10/22/20	
00212	
10/15/20	

10/22/20	
00017	
10/22/20	
		10/22/20	

10/29/20	
00180	
10/27/20	

10/29/20	
00034	
10/13/20	

10/29/20	
00060	
10/26/20	

170799	202010 330-53800-47100
GREEN SIGNS &   H STANDS

STATUS

*

AMOUNT	•••.CHECK.••..
AMOUNT	#
123.00

ALLEGRA-ROCKLEDGE

- - - - - - - - - - -

123.00 004048

-	-

- -

24273	202010 340-53800-47900
HAULING REVEN 30 YD CONTA

*	240.00

DANNY'S RECYCLING & HAULING, INC
68155	202010 340-53800-46000
MAINTENANCE EQUIPMENT

- - - - - - - - - - -

-24-0.-00-	004049	
800.-44	004050	
-29-6.-38-	004051	

004052	

*	800.44

ECOR INDUSTRIAL HYDRAULICS, INC

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

00035323 202010 310-51300-48000
NOTICE OF FY21 MTG SCHED

*	296.38

FLORIDA TODAY COMMUNICATIONS
147	202010 340-53800-46100
AUTO MAINTENANCE SUPPLIES
147	202010 340-53800-46000
AUTO MAINTENANCE SUPPLIES
146	202010 340-53800-46000
AIR FILTER

- - - - - - - - - - -
*	92.86
*	21.98

- - -

*	54.30

NAPA AUTO PARTS

- - -

- - - -

- - - - -169.14

41580437 202010 340-53800-47400
RAIN BIRD SYSTEM

*	2,298.44

TIAA COMMERCIAL FINANCE, INC.
10222020 202010 300-20700-10000
AP 9/24/20-10/15/20
10222020 202010 300-20700-10000
OCTOBER PAYROLL

-  -  - -  -  -  -  -  -  -  -2,-29-8.-44-
*	9,309.98
*	25,334.45

004053

VIERA EAST CDD - GOLF COURSE

- - - -  - -  - - - -  -34,644.-43 004054

10272020 202010 330-53800-49500
DEPOSIT SHORELINE REPAIR

- - - -

*	17,100.00

- -	-

AMERICAN SHORELINE RESTORATION INC.

- - - - - - - - -

- 1-7,100.00 004055

1120860C 202010 340-53800-47300
ACT 112086 9.14-10.13

*	136.35

CITY OF COCOA
17448	202010 340-53800-46000
INVOICE 17448
LACEY'S LOCK SERVICE INC

- - - - - -
*

136.35 004056

- - -	--

-	- - -
25.25
25.25 004057

VIER --VIERA EAST-- HSMITH

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

10/29/20	00243	9/21/20	
		10/22/20	

10/29/20	
00196	
10/21/20	
		10/21/20	

10/29/20	
00188	
10/06/20	
		10/13/20	
		10/20/20	
		10/27/20	

11/05/20	
00221	
10/20/20	

11/05/20	
00182	
10/30/20	

11/05/20	
00040	
10/05/20	
		10/05/20	
		10/26/20	
		10/30/20	

11/05/20	
00177	
10/15/20	

SC-TOOOO 202010 340-53800-46000 PLUG AND CAP
SC-TOOOO 202010 340-53800-46000 CYLINDER REPAIRS

STATUS

*
*

AMOUNT	.•••CHECK•••••
AMOUNT	#
8.84
530.00

PIRTEK SPACE COAST
17WC6252 202010 340-53800-46000 INSTALL HYDRAULIC CYLINDE 17WC6252 202010 340-53800-46000 ACCOUNT CREDIT

- -  -  -  - -  -  - - - -  -5-38-.84-
*	1,648.93
*	500.00-

004058

RING POWER CORPORATION
92400515 202010 340-53800-54100
10/6/20 UNIFORMS
92400616 202010 340-53800-54100
10/13/20 UNIFORMS
92400714 202010 340-53800-54100
10/20/20 UNIFORMS
92400813 202010 340-53800-54100
10/27/20 UNIFORMS

- -  - -  -  - -  -  - - -1,-14-8.-93-
*	49.80
*	49.80
*	49.80

199.20
-  - -	004060	
7-1.-22-	004061	
-240.-00-  004062
-	

*	49.80

004059

UNIFIRST CORPORATION
00057251 202010 340-53800-22000
GF MAINT PREMIUM

- - - - -
*

- - - -
71.22

- - -

COMBINED INSURANCE COMPANY
24324	202010 340-53800-47900
HAULING REVEN 30YD CONTAI

- - - - - - - - - - - -
*	240.00

DANNY'S RECYCLING & HAULING, INC

- - - - - - - - - - -

383864	202010 330-53800-47200
AWC (WINGATE)
384085	202010 330-53800-47200
MULE SVC DF EVERY 90 DAY 383823	202010 330-53800-47200
39 SITES AWC
383829	202010 330-53800-47200
AWC-31 SITES

*	693.12
*	200.00
*	3,554.88
*	3,439.20

ECOR INDUSTRIES, INC.
10152020 202010 310-51300-49200
MILEAGE OCT20

-  -  -  -  -  - - - - -

7,887.20	004063	

20.63	
004064	

245.86	
004065	

*	20.63

INES CAMPOS
11/05/20 00483	10/25/20 2306134	202010 340-53800-46000
GF MAINT SUPPLIES

-  - -  - -  - -  -  - -
*	245.86

LOWE'S

VIER --VIERA EAST-- HSMITH

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

STATUS

AMOUNT	•...CHECK.•...
AMOUNT	#

11/12/20 00056	11/02/20 40183643 202010 300-15500-10000
ADT SECURITY OCT-JAN

*	1,144.55

ADT SECURITY SERVICES
11/12/20 00189	11/04/20 1837689	202010 340-53800-41000
TELEPHONE/INTERNET OCT20 11/04/20 1837689	202010 300-15500-10000
TELEPHONE/INTERNET NOV20

*	540.77
*	543.84

1,144.55 004066

BLUELINE TELECOM GROUP, LLC
11/12/20 00126	11/01/20 388	202011 310-51300-34000
MANAGEMENT FEES
11/01/20 388	202011 310-51300-35100
INFORMATION TECHNOLOGY 11/01/20 388	202011 310-51300-31700
DISSEMINATION AGNET
11/01/20 388	202011 310-51300-51000
OFFICE SUPPLES
11/01/20 388	202011 310-51300-42000
POSTAGE
11/01/20 388	202011 310-51300-42500
PRINTING AND BINDING

*	8,370.00
*	283.33
*	83.33
*	20.06
*	64.63
*	70.20

1,084.61 004067

GOVERNMENTAL MANAGEMENT SERVICES	8,891.55 004068

TOTAL FOR BANK A TOTAL FOR REGISTER

77,306.02
77,306.02

VIER --VIERA EAST-- HSMITH

CHECK	VEND#	••.•.INVOICE.•..• •.•EXPENSED TO.••		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
10/22/20 01335	10/11/20 20404833 202010 390-57200-54600
GC MAINTENANCE EQUIPMENT

STATUS

*

AMOUNT	•• • • CHECK •••••
AMOUNT	#
5,167.72

DLL FINANCE LLC
10/22/20 01340	10/13/20 0150757- 202010 340-57200-51100
BASKET, 5 RINGS

-  -  -  -  -  -  -  -  - -  - 5,-16-7.-72-
*	181.49

028149

EASY PICKER GOLF PRODUCTS, INC.
10/22/20 00947	10/20/20 10202020 202010 390-57200-46500
PEST CONTROL GC
10/20/20 10202020 202010 330-57200-46400
PEST CONTROL DG
10/20/20 10202020 202010 340-57200-46400
PEST CONTROL OP

-  - - -  - - - -  -  -  - -1-81-.49-
*	87.65
*	95.11

277.-87-	028151	
-18-0.-00-	028152	

-963.-9-0
-	
028153	

50.23	
028154	

*	95.11

028150

ECOLAB PEST ELIMINATION

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

10/22/20	01438	10/12/20	

10/22/20	
01240	
10/11/20	
		10/11/20	

10/22/20	
01498	
10/16/20	

10/22/20	
01496	
10/12/20	
		10/20/20	
		10/20/20	

10/22/20	
00127	
10/20/20	

45611	202010 320-57200-54000
ANNUAL CLUB FEES FSGA

*	180.00

FLORIDA STATE GOLF ASSOCIATION
11163223 202010 340-57200-51100
GOLF PENCILS OCT
11163223 202010 300-15500-10000
GOLF PENCILS NOV-MAR

- - - - - - - - - - -
*	160.65
*	803.25

NATIONAL PEN COMPANY

- - - - - - - - - - -

0000001	202010 320-57200-46000
REPAIRS/PAINT MENS ROOM

*	50.23

PHIL BLANCHARD
SC-TOOOO 202010 390-57200-46000 HYDRAILIC HOSES
SC-TOOOO 202010 300-13100-10000 PIRTEK CAP/PUG KIT GF
SC-TOOOO 202010 390-57200-46000 PIRTEK CAP/PUG KIT GF

- - - - - - - - - -
*	175.84
*	43.99

- - -

*	72.49

PIRTEK SPACE COAST
617443	202010 390-57200-46000
TIRE 20Xl0.00

- - - - - - - - - - -
*	187.46

- 292.32 028155

PRECISION
10/22/20 01334	10/08/20 10387210 202010 390-57200-51100
PLASTIC CUPS & BALL RETRE

- - - - -
*

- - - - - -
307.67

187.46 028156

-	- -

-

SITEONE LANDSCAPE SUPPLY, LLC

307.67 028157

VIER --VIERA EAST-- HSMITH

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

aoox

10/22/20 01366	10/14/20 6728561	202010 390-57200-46000
2019 CUSHMAN HAULER
10/14/20 6728561	202010 350-57200-46100
2020 EZGO RXV ELITE
10/14/20 6728561	202010 350-57200-46100
2021 CUSHMAN IN REFRESHER

STATUS	AMOUNT		•.•.CHECK••••• AMOUNT	#
*	248.00
*	6,552.90
*	355.00

TCF NATIONAL BANK
10/22/20 01165	10/09/20 63412149 202010 300-13100-10000
GF ADMIN PREMIUM
10/09/20 63412149 202010 300-13100-10000
GF MAINT PREMIUM
10/09/20 63412149 202010 390-57200-22000
GC MAINT PREMIUM
10/09/20 63412149 202010 340-57200-22000
GC OPERATIONS PREMIUM

- - -  - - - -  -  - - -7-,155.- 90-

161.55	-

*
*	200.64
*	739.34
*	42.50

028158

UNITED HEALTHCARE INSURANCE COMPANY
10/22/20 01244	10/22/20 10222020 202010 300-15100-00700
NOV 1 2020 DEBT SVC PYMT

-  - -	-	-

-	- -

*	70,213.00

1,144.03 028159

- - - -	- -

-

VIERA EAST CDD - SERIES 2012

-	-	- -	-

7-0,213.-00 028160

10/22/20 00529	10/12/20 40983095 202010 390-57200-46000
REEL,BEARING,SEAL, BEDKNI

-	- -
*

-	-	- -	-

- -

626.68

WESCO TURF SUPPLY, INC.
10/29/20 00448	10/20/20 10565374 202010 390-57200-46000
BUSTER

- - -
*

- - -

- -

- - -

144.54

626.-68-

028161

ATCO INTERNATIONAL
10/29/20 00024	10/13/20 70192 oc 202010 390-57200-43000
ACT 70192 9.11-10.13
10/14/20 112664 0 202010 330-57200-43000
ACT 112664 9.14-10.14
10/14/20 112664 0 202010 350-57200-43000
ACT 112664 9.14-10.14

-  -  -	-  -  -	-  - 144.54-

- - -	-	- -

*	475.63
*	231.75
*	231.75

028162

CITY OF COCOA UTILITIES
10/29/20 01132	10/21/20 3682663- 202010 300-13100-10000
GF ADMIN PREMIUM
10/21/20 3682663- 202010 300-13100-10000
GF MAINT PREMIUM
10/21/20 3682663- 202010 390-57200-22000
GC MAINT PREMIUM

-  -  -	- -	-	-  - 93-9.-13-

-	-	- -

*	173.16
*	151.13
*	313.52

028163

COLONIAL LIFE

637.81 028164

VIER --VIERA EAST-- HSMITH

CHECK	VEND#	•.•••INVOICE.•.•. .•.EXPENSED TO•••		VENDOR NAME	STATUS	AMOUNT	...•CHECK•••.• DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/29/20 00499	10/27/20 24308	202010 390-57200-47900	*	240.00
HAULING 30 YD CONTAINER

-	- -

-	-	- - -	-	-

DANNY'S RECYCLING- & -HAULING, INC.	- -

240.00 028165

- -	- - - - - -

- - -	- -

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

- - - -	- -

- - - - - - - - - - -

10/29/20 01388	10/23/20 AR561244 202010 390-57200-54600	*	115.80
COPIER LEASE & COPY COUNT

-  -  -  -  - -  - -  -  - - - -	-  -  - - - -  - -  -  -  -DE-X-IM-AGING

-  -  - -  -  -  - -  - -	-  - -  - -  - -  -  - -  - -1-15.-80-

028166

10/29/20 01427	10/19/20 327444	202010 300-14200-10000	*	127.65
WOLFE PRIDE MC ND GRIPS

- - - - - -

- - -

- - - -

- - - -

- - -

- - -

GLOBAL GOLF SALES

- -	-- - - -

-	- -

- - -

- - - -

- - -	- - -

- - -  -  - - -	-127.65 028167

-	- - -

10/29/20 00587	10/22/20 618690	202010 390-57200-46110	*	496.24
INV 618690 GC PREMIUM
10/22/20 618690	202010 300-13100-10000	*	244.41
INV 618690 GF PREMIUM
10/22/20 619751	202010 390-57200-46110	*	406.47
INV 619751 GC DIESEL
10/22/20 619751	202010 300-13100-10000	*	200.20
INV 619751 GF DIESEL

-	-	- -	-

-GLOVER OIL COM-PA-NY-

INC

- - -

- - -

-	- -

-	-	-

1,347.-32 028168

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

-	-	- -

- - -	-

-	-	-

-	-	-

- - -	-

10/29/20 01355	10/09/20 13131	202010 350-57200-46300	*	250.50
IPAR7 NON TRACKING OCT
10/09/20 13131	202010 300-15500-10000	*	751.50
IPAR7 NON TRACKING NOV-JA
10/29/20 12827	202010 350-57200-46100	*	702.00
IPAR7 LEASE

- - -

GPS TECHNOLOGI-ES,-INC.

- -	-

- -	-

1,704.00 028169

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

- -	- -  - -	-

- - - - -

-	-	- -

-	- - - - - - - - -

10/29/20 00158	10/21/20 CIN-0040 202010 390-57200-47500	*	324.17
CHEMICALS OCT
10/21/20 CIN-0040 202010 300-15500-10000	*	648.33
CHEMICALS NOV-DEC

-	-	- - -

-	HOWARD FERTILIZER CO.,INC.	-	-

-	- -	-	-	- -

972.-50 028170

- - - -

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

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

-	-	-	-

- -	-

10/29/20 00180	10/21/20 149414	202010 390-57200-46000	*	54.98
MULTI PURPOSE CLEANER
10/27/20 150594	202010 390-57200-46000	*	178.35

NAPA AUTO PARTS

OIL, AIR, FUEL FILTERS

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

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

233.33

-

- - - - -

028171

10/29/20 00127	10/22/20 617549	202010 390-57200-46000	*	209.85
TIRE- TURF SAVER TREAD
10/22/20 617549	202010 390-57200-51100	*	121.14
CUP SAVER CALL RETREIVER
PRECISION	330.99 028172

VIER --VIERA EAST-- HSMITH

CHECK	VEND#	•..••INVOICE..•.• •••EXPENSED TO.•.		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
10/29/20 01363	10/20/20 50621	202010 390-57200-47100
IRRIGATION COMPUTER

STATUS	AMOUNT	.•••CHECK•.•..
AMOUNT	#
*	348.00

RAIN BIRD INTERNATIONAL, INC.
10/29/20 01324	10/16/20 8999 OCT 202010 320-57200-34100	*
AMAZON PRIME
10/16/20 8999 OCT 202010 320-57200-41000	*
CRICKET WIRELESS
10/16/20 8999 OCT 202010 300-13100-10000	*
PRIVATE PROPERTY SIGNS
10/16/20 8999 OCT 202010 300-13100-10000	*
POSTAGE TO GPSTECH & CALL
10/16/20 8999 OCT 202010 300-13100-10000	*
PORTABLE PA SYSTEM
10/16/20 8999 OCT 202010 300-13100-10000	*
PLANT IDENTIFICATION DECK
10/16/20 8999 OCT 202010 300-13100-10000	*
ROLL OF STAMPS
10/16/20 8999 OCT 202010 300-13100-10000	*
DANGER ANIMAL SIGNS
10/16/20 8999 OCT 202010 390-57200-51150	*
RUST REMOVER
10/16/20 8999 OCT 202010 320-57200-51200	*
PIZZA FOR STAFF

12.99
106.00
22.00
107.18
109.98
379.69
221.80
214.70
17.20
51.30

348.00 028173

REGIONS BANK
10/29/20 00603	10/27/20 136151	202010 390-57200-46000
MAINTENANCE SUPPLIES

*	55.90

1,242.84 028174

ROCKLEDGE MOWER & SERVICE
10/29/20 01334	10/24/20 10440023 202010 390-57200-47500
EMERGENT HERBICIDE
10/28/20 10440016 202010 390-57200-47100
SOCKETS
10/28/20 10440016 202010 390-57200-47500
GRANUAL HERBICIDE OCT
10/28/20 10440016 202010 300-15500-10000
GRANUAL HERBICIDE NOV-APR

*	720.00
*	155.37
*	341.74
*	2,050.43

55.90 028175

SITEONE LANDSCAPE SUPPLY, LLC
10/29/20 01210	10/24/20 34599774 202010 320-57200-51000	*
OFFICE SUPPLIES

*

10/24/20 34599774 202010 320-57200-51000
OFFICE SUPPLIES

66.87
10.99

3,267.54 028176

STAPLES ADVANTAGE	77.86 028177

VIER --VIERA EAST-- HSMITH

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

10/29/20	01468	10/26/20	

10/29/20	
01366	
10/19/20	
		10/20/20	

10/29/20	
00807	
10/06/20	
		10/13/20	
		10/20/20	
		10/27/20	

10/29/20	
00117	
10/19/20	

11/05/20	
00782	
10/15/20	
		10/15/20	
		10/15/20	
		10/15/20	
		10/29/20	
		10/29/20	

11/05/20	
01413	
9/30/20	
		10/27/20	

11/05/20	
01370	
10/29/20	

1230	202010 390-57200-47500
GOOSE & CRABGRASS CONTROL

STATUS

*

AMOUNT	•...CHECK.•.••
AMOUNT	#
297.00

TBT TURF SERVICES, LLC
6732884	202010 390-57200-54600
TORO TURF PACKAGE
6734861	202010 390-57200-54600
KUBOTA LELY SPREADER

-  - - - - -  -  -  -  - - -297.- 00-

-

*	5,115.96
*	372.48

028178

TCF NATIONAL BANK

-	-	-	-

5,488.-44 028179

92400515 202010 390-57200-54100
UNIFORMS 10/6/20
92400615 202010 390-57200-54100
UNIFORMS 10/13/20
92400714 202010 390-57200-54100
UNIFORMS 10/20/20

-	- -
*
*
*

-	-
147.88
147.88
147.88

- - - -	-

92400813 202010 390-57200-54100
UNIFORMS 10/27/20

*	147.88

- -

UNIFIRST CORPORATION
40984041 202010 390-57200-46000
BEARING

- - - - - - - - - - -
*	54.39

591.-52-

028180

50830	202010
MATS OPERATION 50830	202010
MATS ADMIN 5568 CRE 202010
CREDIT
5568 CRE 202010 CREDIT
51810	202010
COMFORT FLOW MAT

WESCOTURF INC.

- - - - - - - - - -

340-57200-51100	*
S
320-57200-51100	*	
340-57200-51100	*	
390-57200-51100	*	
340-57200-51100	*	

25.50
74.59
25.50-
74.59-
25.50

54.39 028181

51810	202010 320-57200-51100
BLOGO MAT
A LINEN CONNECTION

*	74.59

100.09 028182

90977591 202010 300-14200-10000
TITLEIST TOUR SPEED
90975599 202010 300-14200-10000
TITLEIST PLAYERS TOWEL

- - - - - - - - - - - - - - -
*	605.24
*	245.11

ACUSHNET COMPANY
836344	202010 390-57200-46000
TORO BED KNIFE

-  - -  - -  - -  -  - -  -  -85-0.-35-
*	210.78

028183

BRONSONS TURF &   HORTICULTURE	210.78 028184

CHECK	VEND#	•••.•INVOICE••••••••EXPENSED TO...		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
11/05/20 00024	10/20/20 141774 0 202010 320-57200-43000
141774 9.17-10.15

STATUS

*

AMOUNT	••••CHECK..•••
AMOUNT	#
71.90

CITY OF COCOA UTILITIES
11/05/20 00364	11/01/20 20499	202010 320-57200-51100
GC MAINTENANCE SUPPLIES

-  - -  -  - -  -  -  -   -
*	57.82

71.90 028185

DAVID JUDY
11/05/20 01344	9/10/20 S61684	202010 330-57200-46000
AC REPAIRS

- - - - - - - - - -

- - -

*	369.00

57.82 028186

DIAL PLUMBING & A/C INC.
11/05/20 01333	10/23/20 10232020 202010 300-34700-00714
DIVOTS GC OCT20
10/23/20 10232020 202010 300-13100-10500
GAS PAYMENT

- - - -  - - - - -   -
*	593.76
*	169.04-

- -369.00 028187

DIVOTS GRILLE
11/05/20 00587	10/29/20 620339	202010 390-57200-46110
DIESEL GC MAINT
10/29/20 620339	202010 300-13100-10000
DIESEL GF MAINT
10/29/20 620340	202010 390-57200-46110
PREMIUM GC MAINT
10/29/20 620340	202010 300-13100-10000
PREMIUM GF MAINT

*
*
*
*

-  -  -  - - -  -  -  - -
292.75
144.19
267.43
131.72

424.72 028188

- -

- - -

GLOVER OIL COMPANY INC
11/05/20 01447	10/30/20 318288	202010 390-57200-47400
PLANTS NOV20
10/30/20 318288	202010 300-15500-10000
PLANTS DEC-FEB

-  -  -  - - - -  -  -  -  -  -83-6.-09-
*	296.25

- - - -

*	888.75

028189

GRAY'S ORNAMENTALS

- - - - - - -

- - - -1,185.00 028190

11/05/20 01468	10/29/20 1236	202010 390-57200-47500
MICRONUTRIENTS

*	230.00

- -

TBT TURF SERVICES, LLC
11/05/20 01366	10/24/20 6740612	202011 390-57200-54600
TORO WORKMAN HDX/PRO SHOP 10/29/20 6746740	202010 390-57200-54600
TORO REEIMASTER 5010-H

- - - - - - - - - - -
*	652.34
*	1,065.98

230.-00-

028191

TCF NATIONAL BANK
11/05/20 01281	11/01/20 09012017 202011 390-57200-22500
GOLF COURSE CONSULTING

-  -  - -  - - -  -  - -  -1,-71-8.-32-
*	500.00

028192

THOMAS TRAMMELL

500.00 028193

CHECK	VEND#	•••.•INVOICE.•.•••..EXPENSED TO...		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
11/05/20 00068	10/26/20 9124401- 202011 320-57200-34100
YARD DUMPSTER 3X WEEK 10/26/20 9124796- 202011 390-57200-47900
YARD DUMPSTER lX WEEK

STATUS

*
*

AMOUNT	••..CHECK••..•
AMOUNT	#
501.64
200.79

WASTE MANAGEMENT
11/05/20 00529	10/27/20 40985510 202010 390-57200-46000
FILTERS AND ROLLERS

- - -
*

- - -

- - - -
756.74

702.43 028194

- -	-

-	-

WESCO TURF SUPPLY, INC.
11/05/20 01397	10/28/20 723445	202010 350-57200-46100
1 YTlAR GOLF CAR
10/28/20 723483	202010 350-57200-46100
1 YUlAS GOLF CAR

- - -  -  - -  - -  -  -  -  -75-6.-74-
*	97.00
*	164.00

028195

YAMAHA MOTOR FINANCE CORP, USA
11/12/20 01445	11/04/20 20047280 202011 390-57200-43000
LED LIGHTS GC MAINT
11/04/20 20047280 202011 300-13100-10000
LED LIGHTS GF MAINT
11/04/20 20047280 202011 320-57200-43000
LED LIGHTS GC ADMIN
11/04/20 20047280 202011 340-57200-43000
LED LIGHTS GC OPS

-  -  -  -  -  - -  - -  -  -  -2-61-.0-0 028196
*	201.80
*	201.80
*	201.80
*	201.79

BANLEACO

- - - -	- - - - - -

807.-19 028197

11/12/20	00987	11/01/20	

11/12/20	
01394	
11/02/20	

11/12/20	
00076	
10/02/20	

11/12/20	
01071	
11/01/20	

11/12/20	
01127	
11/11/20	
		11/11/20	

25088	202011 320-57200-48000
VIERA VOICE 1/4 PG

-
*	330.00

- -	-

BLUEWATER CREATIVE GROUP INC

- - - - - - - -

330.00 028198

-

-  -  - - -	-

62583040 202011 330-57200-54600
DISH MACHINE RENTAL

*	98.05

- -

ECOLAB

- - - - - - - - - - -

98.-05-

028199

1227426	202011 300-13100-10500
UTILITY OCT 20

*	163.29

FLORIDA CITY GAS

- - - - - - - - - - -

163.29 028200

-	-

-	-

389	202011 310-57200-31700
DISSEMINATION AGENT

*	83.33

GOVERNMENTAL MANAGEMENT SERVICES
00100016 202011 300-13100-10000
GF ADMIN PREMIUM
00100016 202011 300-13100-10000
GF MAINT PREMIUM

- - - -  - -  -  -  - -
*	2,261.31
*	1,389.05

83.33 028201

VIER --VIERA EAST-- HSMITH

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

		11/11/20	

11/12/20	
01350	
10/29/20	
		10/29/20	

11/12/20	
01499	
11/02/20	
		11/02/20	

11/12/20	
01210	
11/07/20	

11/12/20	
01479	
11/10/20	

11/12/20	
01421	
10/20/20	
		10/20/20	
		10/20/20	

00100016 202011 390-57200-22000
GC MAINT PREMIUM

STATUS

*

AMOUNT	••••CHECK••..•
AMOUNT	#

- - - -

4,446.95

HEALTHFIRST HEALTH PLAN

- - - - - -

- - -

- -8,097.31 028202

18504140 202011 350-57200-46100
GOLF DISPENSE MACHINE
18504140 202011 300-13100-10000
FIRE & BURGLARY ALARMS

*	271.16
*	588.27

MARLIN BUSINESS BANK

- - - - - - - - - - -

859.43 028203

- -

- -

226227NO 202011 320-57200-48000 ANNUAL MANAGE WEBSITE LIS 226227NO 202011 320-57200-48000
ANNUAL MANAGE WEBSITE LIS

*	179.00
V	179.00-

REGISTERED LINKS
4284 SUM 202011 320-57200-51000 OFFICE SUPPLIES

- - - - - - - - - - -
*	185.24

.oo 028204

STAPLES ADVANTAGE
083553	202011 350-57200-51100
FACE MASKS

-	-  - -  - -  -  -  -

-

*	82.50

185.24 028205

TAMARA HOUSTON
1020-TR7 202011 300-13100-10000 GF ADMIN PREMIUM
1020-TR7 202011 300-13100-10000 GF MAINT PREMIUM
1020-TR7 202011 390-57200-22000 GC MAINT PREMIUM

-  -  -  -  -  - -  - - -
*	8.33
*	33.33
*	58.34

82.50 028206

WAGEWORKS, INC.	100.00 028207

TOTAL FOR BANK B TOTAL FOR REGISTER

124,045.41
124,045.41

VIER --VIERA EAST-- HSMITH

S ECTION 8

•	•	•	•	•	•	•	•	•	•	•	•

•••••••

Viera East
Co mmunity De velopment District

Unaudited Financial Reporting
October 31, 2020

•

•

•

•	•

•

•	•

•

•

•	•

•

TABLE OF CONTENTS

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

Capital Reserve Income Statement 

 	Ca pital Reserve Check Register 

 	Debt Service Series 2006 Income Statement 

 	Debt Service Series 2020 Income Statement 

Capital Projects Series 2020 Income Statement 

10-13 	Golf Course Income Statement 

14-15-----------------M-on-th"by-M-on-th--G-en-era-l F-un-d

16-18	M_o_n_th_ b"-yM_o_n_t_h-_G_o_l_f _C_o_u_rs_e

 	Month  by  Month- Proshop

Long Term Debt Report

21  	F_Y2_0_1_9_T_a_x_R_e_c_eip_t_S_c_he_d_u_l_e

Viera East
Community Development District
Combined Balance Sheet Octobe r 31, 2020

Ga11i::mmi::ntal fund.  £/Ii
	.14JJ.f..	Totals		
	l&llmlL.	Capital B£11i£CY£	Qi::ht Sf:CYic£	Cqpitnl PcQiects	coucsc(Bi::rn:ottan	   ( me morondumonlll 		
Assets
Operating Account	
$111,673	
$217,282			
$109,401	
$438,356		
Accounts Receivable					$1,303	$1,303		
Assessment Receivable					$48,207	$48,207		
Rent Receivable						$0		
Due From Golf Course	$6,948					$6,948		
Due From General Fund					$15,872	$15,872		
Due From Other	$716					$716		
Due from Debt Service	$11,030				$22,922	$33,953		
Due from Other					$2,678	$2,678		
Due from Capital Projects					$750	$750		
Inventory - Pro Shop					$64,326	$64,326		
ID llestwects· 
State Board		
$81,711				
$81,711		
Benefit Assessment- Series 2012					$74,298	$74,298		
Reserve - Series 2012					$280,150	$280,150		
Bond Service- Series 2006			$509,193			$509,193		
Reserve- Series 2020			$234,594			$234,594		
Temporary Interest Series 2020			$413,914			$413,914		
Project- Series 2020				$5,652,035		$5,652,035		
Cost of Issuance- Series 2020				$55,074		$55,074		
Improvements (Net of Depreciation)					$1,191,838	$1,191,838		
Prepaid Expenses- Operations	$12,587				$89,881	$102,468		
Total Assets	$142,955	$298,993	$1,157,700	$5,707,109	$1,901,626	$9,208,383		
Liabilities								
Accounts Payable	$10,694				$3,801	$14,495		
Accrued Expenses	$756				$1,709	$2,466		
Deferred Revenue- Season Advance					$58,950	$58,950		
Deposit-Divots Grill					$2,000	$2,000		
Due to General Fund			$11,030		$6,948	$17,979		
Accrued Interest Payable					$78,047	$78,047		
Accrued Principal Payable					$34,417	$34,417		
Sales Tax Payable					$11,678	$11,678		
Event Deposits					$1,297	$1,297		
Due to Golf Course	$15,872		$22,922			$38,794		
Accrued Payroll Payable						$0		
Bonds Payable - Series 2012					$3,305,000	$3,305,000		
Bond Discount					($15,817)	($15,817)		
Deferred Loss					($159,029)	($159,029)		
Fund Equity								
Net Assets					($1,427,375)	($1,427,375)		
Fund Balances								
Assigned - First Quarter	$176,000					$176,000		
Nonspendable - Prepaid Expense	$12,587					$12,587		
Unassigned	($72,954)					($72,954)		
Assigned - C;ipital Reserve Fund		$298,993				$298,993		
Restricted for Capital Projects				$5,707,109		$5,707,109		
Restricted for Debt Service			$1,123,748			$1,123,748		
Total Liabilities, Fund E ui , Other	$142,955	$298,993	$1,157,700	$5,707,109	$1,901,626	$9,208,383		

General Fund
Statement of Revenues & Expenditures For Period Ending October 31, 2020

	Adopted	Prorated Budget	Actual		
	Bud et	10/31/20	10/ 31/ 20	Variance	
Revenues					
Maintenance Assessments	$808,157	$0	$0	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	
Interest Income	$100	$8	$0	($8)	

Total Revenues	
$864,536	
$4,698	
$4,690	($8 )I	
Administrative Expenditures					
Supervisors Fees	$30,496	$2,541	$2,678	($136)	
Engineering Fees	$5,000	$417	$0	$417	
Attorney's Fees	$5,000	$417	$0	$417	
Dissemination	$1,000	$83	$83	$0	
Trustee Fees	$5,600	$467	$467	($0)	
Annual Audit	$6,500	$542	$275	$267	
Collection Agent	$2,500	$208	$208	($0)	
Management Fees	$100,440	$8,370	$8,370	$0	
Postage	$1,500	$125	$364	($239)	
Printing & Binding	$2,500	$208	$206	$2	
Insurance- Liability	$7,475	$623	$608	$15	
Legal Advertising	$1,500	$125	$296	($171)	
Other Current Charges	$1,500	$125	$78	$47	
Office Supplies	$1,500	$125	$20	$105	
Dues & Licenses	$175	$15	$15	($0)	
Information Technology	$3,400	$283	$283	$0	

Total Administrative	$176,086	$14,674	$13,953	s121 1

. General Fund
Statement of Revenues & Expenditures For Period Ending October 31, 2020

Adopted	Prorated Budget	Actual
Bud et	10/31/20	10 31/20	Variance

Operatino Expenditures

Salaries	$149,299	$12,442	$11,153	$1,289	
Administrative Fee	$1,659	$138	$556	($418)	
FICA Expense	$11,421	$952	$382	$570	
Employee Insurance	$16,914	$1,410	$1,281	$128	
Workers Compensation	$2,926	$244	$305	($61)	
Unemployment	$853	$71	$0	$71	
Other Contractual	$7,500	$625	$462	$163	
Training	$500	$42	$0	$42	
Uniforms	$500	$42	$0	$42	

Total Operating	 	$191,572	$15,964		$14,139	s1,s26 1

Maintenance Expenditures		
Canal Maintenance		$14,000	$1,167	$0	$1,167	
Lake Bank Restoration		$60,000	$17,100	$17,100	$0	
Environmental Services		$20,000	$1,667	$123	$1,544	
Water Management System		$99,000	$8,250	$7,887	$363	
Control Burns		$15,000	$1,250	$0	$1,250	
Contingencies		$2,000	$167	$0	$167	
Fire Line Maintenance		$3,000	$250	$0	$250	
Basin Repair		$4,000	$333	$0	$333	
Total Maintenance		$217,000	$30,183	$25,110	$5,073	

General Fund
Statement of Revenues & Expenditures For Period Ending October 31, 2020

Grounds Maintenance Expenditure

Adopted	Prorated Budget	Actual
Bud et	10  31  20	10   31/20	Variance

Salaries	$140,787	$11,732	$10,364	$1,369 Administrative Fees		$3,684		$307		$288		$20
FICA	$10,770	$898	$780	$117
Health Insurance	$18,818	$1,568	$1,452	$116
Workers Compensation	$2,759	$230	$283	($53)
Unemployment	$2,120	$177	$21	$156
Telephone	$6,250	$521	$633	($112)
Utilities	$5,500	$458	$506	($47)
Property Appraiser	$1,990	$166	$0	$166
Insurance	$1,663	$139	$125	$14
Repairs	$15,000	$1,250	$3,081	($1,831)
Fuel	$10,000	$833	$1,442	($609)
Park Maintenance	$2,500	$208	$0	$208
Sidewalk Maintenance	$5,000	$417	$0	$417
Chemicals	$4,000	$333	$0	$333
Contingencies	$4,000	$333	$215	$119
Refuse	$6,000	$500	$480	$20
Office Supplies	$750	$63	$512	($449)
Uniforms	$3,000	$250	$199	$51
Fire Alarm System	$6,500	$542	$512	$30
Rain Bird Pump System	$27,576	$2,298	$2,298	($0)
Total Grounds Maintenance	$278,667	$23,222	$23,190	$33 I
Total Expenditures	$863,325	$84,044	$76,391	s1,6s3  I

Operating Income (Loss)	 	$1,211		($79,345)	($71,701)	($7,661 )1

ti.au Qp_er:a.tiug. B.t:Jl.e.uue. L.(&J}.enditJJ.ces) 
Reserve  Funding- Transfer Out (Capital Reserve)	($1,211)	$0	$0	$0 Reserve Funding- Transfer Out (Excess)		$0	$0	$0	$0
Total  Non Operating  Revenues/[Expenditures)	($1,21 1 )	 	$0	$0		so I

Excess Revenue/(Expenditures)	 	($0)	($79,345)		($71,701 )	($7,66t l l	
Beginning Fund Balance	$0	$187,333		
				
Ending Fund Balance	$0	$115,632		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period  Ending October 31, 2020

Revenues

Adopted Bud et

Prorated Budget
10 31 20

Actual
31  20	Variance

Interest Income	$2,500	$208	$22	($186)	
Reserve Funding - Transfer In (General)	$1,211	$0	$0	$0	
Reserve Funding - Transfer In (Golf)	$31,219	$0	$0	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	

Total Revenues	 	$34,930	$208	$22		($186) 1

Expendjtmes		
Capital Outlay		$100,000	$0	$0	$0	
Truck Maintenance		$25,000	$0	$0	$0	
Transfer Out		$0	$0	$0	$0	
Total Expenditures		$125,000	$0	$0	$0	
						
Excess Revenues/(Expenditures)		($90,070 )		$22		
						
Beginning Fund Balance		$229,102		$298,970		
						
Ending Fund Balance		$139,032		$298,993		

Viera East
Community Development District
Capital Reserve  Fund Capital Outlay Check Register Detail
For Period Ending October 31, 2020

Check Date	Vendor	Detail	Amount	
Capital Qutla;y;
FY2021				
Total			   $		

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending October 31, 2020

	Adopted	Prorated Budget	Actual		
	Bud et	10 31/20	10 31 20		Variance	
Revenues						
Special Assessments	$2,376,297	$0		$0	$0	
Interest Income	$1,500	$125		$2	($1 23)	

Total Revenues	 	$2,377,797	$125	$2		($1 23) 1

Expenditures		
Series 2006
lnterest-11/1	
$126,644	
$0	
$0	
$0	
Interest-5/1	$126,644	$0	$0	$0	
Principal-5 /1	$2,140,000	$0	$0	$0	
Total Expenditures	 $2,393,288	$0			$0	$0 I Excess Revenues/(Expenditures)			($15,491) 			$2		 Beginning Fund Balance		$522,357		$475,238

Ending Fund Balance	$506,866	$475,240

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending October 31, 2020

Proposed	Prorated Budget	Actual
Bud et	10   31  20	10 31 20

Variance

Revenues

Interest Income	$1,000	$917	$3	($914)

Total Revenues	 	$1,000	$917	$3	($91 4) 1

Expenditures		
Series 2020
lnterest-11/1	
$90,308	
$0	
$0	
$0	
lnterest-5 /1	$90,308	$0	$0	$0	

Total Expenditures	
$180,615	
$0	
$0	so I	
Excess Revenues/(Expenditures)	($179,615)		$3		
					
Beginning Fund Balance	$648,505		$648,505		
					
Ending Fund Balance	$468,890		$648,507		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending October 31, 2020

Actual
10/31/20
Revenues

Interest Income	$25

Total Revenues	$ 25 1

Expenditures

Capital Outlay Cost of Issuance

$382,467
$0

Total Expenditures	$ 38 2,46 7 1

Excess Revenues/{Expenditures)	 	($382,442) 1

Beginning Fund Balance Ending Fund Balance

$6,089,551    1

$ 5,70    7,1   0 9  1

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

Number of Rounds		
Paid Rounds	35,250	3,263	2,312	951	3,263	2,312	951	
Member Rounds	10,000	701	656	45	1,281	656	625	
Comp Rounds	3,000	237	197	40	237	197	40	
EZ Links	3,000	0	197	(197)		197	(197)	
GolfNow	2,000	285	131	154	285	131	154	
Total Memberships	60	4		4	70	60	10	
Revenue per Round								
Paid Rounds	$40	$33	$42	($9)	$33	$42	($9)	
Revenues								
Gre e ns Fees/Cart Fees	$1,426,357	$107,375	$97,705	$9,670	$107,375	$97,705	$9,670	
Gift Cards • Sales	$25,000	$458	$1,713	($1,254)	$458	$1,713	($1,254)	
Gift Cards - Usage	($25,000)	(:j;803)	($1,713)	$909	($803)	($1,713")	$909	
Season Advance/Trail Fees	$21 0,000	$18,051	$14,385	$3,666	$18,051	$14,385	$3,666	
Associate Memberships	$42,000	$3,950	$2,877	$1,073	$3,950	$2,877	$1,073	
Driving Range	$80,000	$5,963	$5,480	$483	$5,963	$5,480	$483	
Golf Lessons	$2,100	$175	$144	$31	$175	$144	$31	
Merchandise Sales	$115,000	$9,238	$7,878	$1,361	$9,238	$7,878	$1,361	
Restaurant	$20,000	$769	$1,370	($601)	$769	$1,370	($601)	
Special Assessments • Operations	$18,239	$1,519	$1,519	$0	$1,519	$1,519	$0	
Miscellaneous Incom e	$15,000	$2,867	$1,250	$1,617	$2,867	$1,250	$1,617	
Total Revenues	 	$1,928,696 1I  $149,562	$132,608	$16,9ss  II	$149,562	$132,608	$16,9ss 1

Golf Course Expenditures		
Other Contractual Services	$15,000	$710	$1,250	$540	$710	$1,250	$540	
Telephone/Internet	$5,500	$106	$458	$352	$106	$458	$352	
Postage	$2,000	$0	$167	$167	$0	$167	$167	
Printing & Binding	$1,000	$0	$83	$83	$0	$83	$83	
Utilities	$15,900	$1,217	$1,324	$108	$1,217	$1,324	$108	
Repairs & Ma intenan ce	$8,000	$419	$666	$247	$419	$666	$247	
Advertising	$45,000	[$350)	$3,749	$4,099	($350)	$3,749	$4,099	
Bank Charges	$35,000	$2,332	$2,916	$584	$2,332	$2,916	$584	
Office Supplies	$4,000	$78	$333	$255	$78	$333	$255	
Operating Supplies	$5,000	$442	$417	($25)	$442	$417	($25)	
Dues, Licenses & Subscriptions	$8,000	$180	$666	$486	$180	$666	$486	
Drug Testing - All Departments	$500	$0	$42	$42	$0	$42	$42	
Training. Education & Employee Relations	$3,000	$51	$250	$199	$51	$250	$199	
Contractual Security	$3,000	$482	$250	($232)	$482	$250	($232]	
lT Services	$3,000	$0	$250	$250	$0	$250	$250	

Total Golf Course Expenditures	$153,90011     	$5,667	$12,820	     $1,1s3  11     	$5,667	$12,820		$1,1s3  1	

Adopted	Current Month	Year-tn-Date
Budget	 AcbJals	Bud  et	Variance	Actuals		Bud get	 Variance	

Restaurant Expenditures						
Pest Control	$1,200	$95	$79	($16)	$95	$79	($16 )	
Equipment Lease	$1,100	$100	$72	($28)	$100	$72	($28)	
Total Restaurant Expenditurns	s z,300 11	 	$195	$151		($44 )1   1	 	$195	$151 	($44)1	
Golf Operation Expenditures						
Salaries	$210,900	$16,087	$17,574	$1,487	$16,087	$17,574	$1,487	
Administrative Fee	$19,957	$1,586	$1,663	$77	$1,586	$1,663	$77	
FICA Expense	$16,547	$1,231	$1,379	$148	$1,231	$1,379	$148	
Health Insurance	$707	$43	$59	$16	$43	$59	$16	
Workers Compensation	$4,239	$439	$353	($86)	$439	$353	($86)	
Unemployment	$12,786	$521	$1,065	$545	$521	$1,065	$545	
Golf Printing	$2,200	$0	$183	$183	$0	$183	$183	
Utilities	$22,500	$1,686	$1,875	$189	$1,686	$1,875	$189	
Repairs	$250	$0	$21	$21	$0	$21	$21	
Pest Control	$1,200	$95	$100	$5	$95	$100	$5	
Supplies	$10,000	$1,410	$833	($577)	$1,410	$833	($577}	
Uniforms	$1,500	$0	$125	$125	$0	$125	$125	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$167	$167	
Fuel	$500	$0	$42	$42	$0	$42	$42	
Cart Lease	$99,000	$7,683	$8,250	$567	$7,683	$8,250	$567	
Cart Maintenance	$4,000	$251	$333	$83	$251	$333	$83	
Driving Range	$10,000	$32	$833	$802	$32	$833	$802	
Total Golf Operation Expenditures	
$418,286 1 1	$31,062	$34,856	$3,794 JI	$31,062	$34,856	$3,794 I	
M erchandiseSales								
Cost of Goods Sold	$77,000	$6,482	$6,417	($66}	$6,482	$6,417	($66)	

Total Merchandise Sales	 	$77,ooo l  l	   $6,482	$6,417	($66l lI	 $6,482	$6,417	{$66)I

Adopt.ed	Current Month	Year-to-Date
Budget	 Actuals	Bud et	Variance	Actuals		Budget	 Variance	

Golf Course Maintenance								
Salaries	$452 ,632	$32,200	$37,719	$5,519	$32,200	$37,719	$5,519	
Administrative Fees	$11,919	$852	$993	$141	$852	$993	$141	
FICA Expense	$3,756	$2,400	$313	($2,087)	$2,400	$313	($2,087)	
Employee Insurance	$49,336	$6,053	$4,111	($1.,942)	$6,05 3	$4,111	($1,942)	
Workers Compensation	$11,023	$877	$919	$41	$877	$919	$41	
Unemployment	$8,170	$0	$681	$681	$0	$681	$681	
Consulting Fees	$6,000	$500	$500	$0	$500	$500	$0	
Fire Alarm System	$4,000	$512	$333	($178)	$512	$333	($178)	
Utilities/Water	$26,200	$2,072	$2,183	$111	$2,072	$2,183	$111	
Repairs	$48,000	$4,341	$4,000	($141)	$4,341	$4,000	($341)	
Fuel&Oil	$40,000	$2,72 0	$3,333	$614	$2,720	$3,333	$614	
Pest Control	$1,000	$88	$83	($4)	$88	$83	($4)	
Irrigation/Drainage	$30,000	$1,150	$2,500	$1,350	$1,150	$2,500	$1,350	
Sand and Topsoil	$26,500	$321	$2,208	$1,887	$321	$2,208	$1,887	
Flower/Mulch	$7,000	$296	$583	$287	$296	$583	$287	
Fertilizer	$139,000	$7,254	$11,583	$4,330	$7,254	$11,583	$4,330	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$1,375	$1,375	
Trash Removal	$2,000	$240	$167	($73)	$240	$167	($73)	
Contingency	$6,000	$0	$500	$500	$0	$500	$500	
First Aid	$800	$0	$67	$67	$0	$67	$67	
Office Supplies	$1,000	$0	$83	$83	$0	$83	$83	
Operating Supplies	$15,000	$743	$1,250	$507	$743	$1,250	$507	
Training	$1,000	$0	$83	$83	$0	$83	$83	
Janitorial Supplies	$1,000	$17	$83	$66	$17	$83	$66	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$83	$83	
Uniforms	$8,500	$592	$708	$117	$592	$708	$117	
Equipment Rental	$2,000	$0	$167	$167	$0	$167	$167	
Equipment Lease	$165,000	$12,688	$13,750	$1,062	$12,688	$13,750	$1,062	
Small Tools	$500	$0	$42	$42	$0	$42	$42	

Total  Golf Course Maintenance	 	u  ,084,836 1I	$75,915	$90,403	$14,488  1 1		$75,915	$90,403	$14,488 1

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

Administrative Expenditures		
Legal Fees	$1,500	$0	$125	$125	$0	$125	$125	
Arbitrage	$600	$20	$50	$30	$20	$50	$30	
Dissemination	$1,000	$83	$83	$0	$83	$83	$0	
Trustee Fees	$4,100	$342	$342	($0)	$342	$342	($0)	
Annual Audit	$1,500	$125	$125	$0	$125	$125	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$4,690	$4,690	$0	
Insurance	$77,000	$6,127	$6,417	$289	$6,127	$6,417	$289	
Property Taxes	$15,000	$1,250	$1,250	$0	$1,250	$1,250	$0	
Total Administrative Expenditures	$156,980 11	       $12,637 	$13,082	$ 444 1 1	$12,637	$13,082	$444 I	

Total Revenues	u  ,928,6  961I	
$149,562 	$132,608		
$16,955  11	$149,562	
$132,608	$16,955 I	
Total Expenditures	u ,893,302 1I	      $131,958	$157,728		$25,,,o 1 1 	$131,958 	$157,728	$25,7701	

Operating Income (Loss)	$35,394 II	$17,604	($25,121)	$42,725 11	$17,604	($25,121)	$42,725 I
Non Operating Revenues/ (Expenditures)
Special Assessments	$560,250	$46,688	$46,688	($OJ	$46,688	$46,688	($0}
Interest Income			$1,000			$1		$83	($82)			$1		$83	($82] Gain on Sale of Asset				$0		$45			$0		$45		$45			$0		$45 Reserve Funding- Transfer Out (Capital Reserve)		($31,219}			$0			$0			$0			$0			$0			$0 Interest Expense	($140 ,425]	($11,702}	($1 1,702}			$0	[ 11 .702)	($11,702)			$0

I	I

Principal Expense	$425,000'	($35,417)	($35,417)	($0)	[$35,417)	($35,417i	[$0
Total Non Operating Revenues/(Expenditures)	($35,394)	($385)	($348)	($37)1 1	($385)	($348	($37
Change in Net Assets	 	$a l l	$17,219	{$25,,}69)	$42,688 11	$17,219	($25,469}	$42,688 I
Beginning Net Assets	 	$D I 	($1,444,594	)    	

Ending Net Assets	 	$ DI		{ $ 1 ,4 27,375)	

October	November	December	anuar	Februarv	March	A  rll	Ma	une	tember	Total
Revenues

Maintenance Assessments		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 Golf Course Administrative Services	$4,690	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,690 Interest Income		$0	$0	$0	$0	$0	$0 $0 $0 $0 $0 $0 $0 $0
Total Revenues	$4,6 90	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4.69□ I
Administrative Expenditures

Supervisors Fees	$2,678	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,678 Engineering Fees		so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 Attnrn ey's Fees		$0	$0	$0	$0	$0	$0                   $0                   $0                   $0                   $0                   $0                   $0                   $0 Dissemination                                                                          $83                       $0                       $0                     $0                  $0                       $0                    $0                    $0                    $0                    $0                        $0                        $0                     $83
Trustee Fees	$467	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$467 Annual Audit	$275	$0	so	$0	$0	$0	$0	so	$0	$0	$0	$0	$275 Collection Agent	$208	$0	$0	$0	$0	$0                  $0                  $0                  $0                  $0                   $0                   $0                   $208  Management Fees                                                    $8,370                     $0                       $0                     $0                  $0                       $0                    $0                    $0                    $0                    $0                        $0                         $0                  $8,370 Postage                                                                     $364                     $0                       $0                     $0                   $0                       $0                    $0                    $0                    $0                     $0                        $0                         $0                     $364 Printing & Binding                                                    $206                      $0                       so               $0                   $0                       $0                    $0                    $0                    $0                     $0                        $0                         $0                     $206 Insurance- Liabllity                                                              $608                     $0                       $0                     $0                   $0                       $0                    $0                    $0                    $0                     $0                        $0                         $0                     $608 Legal Advertising                                                                $296                      $0                       $0                     $0                  $0                       $0                    $0                    $0                    $0                     $0                        $0                         $0                     $296 Other Current Charges                                                                   $78                      $0                        $0                      $0                   $0                       $0                     $0                     $0                    $0                     $0                        $0                         $0                  $78
Office Supplies	$20	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$20
Dues & Licenses		$15	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$15 Information Technology	$283	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$283
Total Administrative	S13,953	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	s13,9s3 I
Operating Expenditures

Salaries	$11,153	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$11,153 Administration Fee		$556	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$556 FICA Expense		$382	$0	$0	$0	$0	$0                     $0                     $0                     $0                     $0                      $0                      $0                      $382 Health Insurance                                                       $1 , 281                       $0                        so               $0                   $0                        $0                     $0                     $0                     $0                      $0                         $0                          $0                  $1,281 Workers Compensation                                       $305                       $0                         $0                      $0                   $0                        $0                     $0                     $0                     $0                     $0                         $0                          $0                      $305 Unemployment                                                                       $0                       $0                         $0                      $0                   $0                        $0                     $0                     $0                     $0                      $0                         $0                          $0                           $0 Other Contractual                                                                              $462                       $0                         $0                       $0                    $0                         $0                      $0                      $0                      $0                      $0                          $0                          $0                  $462
Training	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	so	$0
Uniforms	$0	$0	$0	$0	$0	so	$0	so	$0	$0	$0	$0	$0
Total Operating	$14,139	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$14,1391

October	November	December	anuar	Febru;:a	March	A  ril	Ma	une	Total

Maintenance Expenditures

Canal Maintenance			$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 Lake Bank Restoration	$17,100	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$17,100 Environmental Services		$123	$0	$0	so	$0	$0                    so               $0                     $0                     $0                        $0                         $0                 $123
Water Management System	$7,887	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,887 Control Burns		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 Contingencies		$0	$0	$0	$0	$0	$0                     $0                     $0                      $0                     $0                        $0                        $0                         $0   Fire Line Maintenance                                                                       $0                       $0                         $0                      $0                    $0                        $0                      $0                      $0                      $0                      $0                         $0                          $0                           $0 Basin Repair                                                                                   $0                      $0                         $0                      so              $0                        $0                     $0                     $0                      $0                     $0                         $0                          $0                         $0

Total Maintenance	$25,110	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	s2s,110 I

Grounds Maintenance Expenditures

Salaries	$10,364	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$10,364 Administrative Fees		$288	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$288 FICA		$780	$0	$0	so	$0	$0                    $0                    $0                    $0                    $0                   $0                    $0                     $780 Health lnsu ranee                                                   $1,452                      $0                       $0                     $0                  $0                       $0                    $0                    $0                    $0                     $0                        $0                        $0                 $1.452 Workers Compensation                                                                $283                     $0                       $0                     $0                  $0                       $0                    $0                    $0                     $0                     $0                        $0                         $0                  $283
Unemployment	$21	so	$0	so	$0	$0	$0	$0	$0	$0	so	so	$21
Telephone	$633	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$633 Utilities	$506	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$506 Property Appraiser		so	$0	$0	$0	$0	$0                    $0                    $0                    so              $0                        $0                        $0                         $0
Insurance- Property	$125	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$125
Repairs	$3,081	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,081
Fuel	$1,442	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,442 Park Maintenance		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 Sidewalk Repair		$0	$0	$0	$0	$0	$0                   $0                    $0                    $0                    $0                    $0                    $0                    $0 Chemicals                                                                  $0                     $0                        $0                     $0                   $0                       $0                    $0                    $0                     $0                    $0                        $0                         $0                         $0 Contingencies                                                                  $215                     $0                       $0                     $0                  $0                       $0                    so              $0                     $0                    $0                        $0                        $0                     $215 Refuse                                                                                    $480                      $0                        $0                     $0                   $0                       $0                    $0                    $0                     $0                    $0                        $0                         $0                  $480
Office Supplies	$512	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$512 Uniforms	$199	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	so	$199 Fire Alarm System	$512	$0	$0	$0	$0	$0                     $0                     $0                     $0                     $0                        $0                         $0                  $512
Rain Bird Pump System	$2,298	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,298
Total Grounds Maintenance	$23,190	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	s23,190  I
Total Expenditures	$76,391	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$76,391  I
Operating Income (Loss)	j'l7 l,701j	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($71 ,701 !1
tic.a. {ll2£w.ti.ag. lle:l!ecue {[.5EIJe.o.dJ.tu.c:e:s,l
Reserve Fund lng-Transfer Out (Capital Reserve]	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 Reserve Funding-Transfer Out(Excess)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total Non Operating Revenues/Expenditures ! 	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so I

Excess Revenue/(Expenditures)	(f7 1,7 0 lj	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	1s11.101   11

October	November	December	Januar		Fehrua!I	March		Aerll	Ma	1une		1u1	Auest	tember	Total	

3,263	
0	0		
0	
0	
0	
0		
0	
0	
0		
0	0	3,263	
701	0	0		0	0	0	0		0	0	0		0	580	1,281	
237	0	0		0	0	0	0		0	0	0		0	0	237	
0	0	0		0	0	0	0		0	0	0		0	0	
285	0	0		0	0	0	0		0	0	0		0	0	285	

Number of Rounds Paid Rounds Member Rounds Comp Rounds EZUnks
Gol!Now
Revenue per Round
Paid Rounds	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$33
Re.=
Greens Fees	$107,375	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$107,375 GiftCards-Sales			$458	$0	$0	$0	so	$0	$0	$0	$0	$0	so	$0		$45B Gift Cards• Usage		($H03)	$0	$0	$0	$0	$0 $0 $0 $0 $0 $0 $0 ($811 3 )
Season Advance/Trail Fees	$18,051	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$18,051 Associate Memberships		$3,950	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$3,950 Driving Range		$5,963	$0	$0	$0	$0	$0                   $0                   $0                    $0                   $0                    $0                    $0                $5,963 Golf Lessons                                                                   $175                           $0                     $0                       $0                     $0                       $0                    $0                    $0                      $0                   $0                     $0                     $0                   $175 Merchandise Sales                                                      $9,238                           $0                      $0                       $0                      $0                        $0                    $0                    $0                      $0                   $0                     $0                     $0                $9,238 Restaurant                                                                             $769                           $0                     $0                       $0                     $0                       $0                    $0                     $0                      $0                   $0                     $0                     $0                   $769 Special Assessments -Operations                                                  $1,519                           $0                     $0                       $0                     $0                       $0                    $0                     $0                      $0                   $0                     $0                     $0              $1,519
Miscellaneous Income	$2,867	$0	so	$0	$0	$0	so	$0	$0	$0	$0	so	$2,867
Total Revenues	$149,562	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$149,5621
GolfCourse E;qiendituces·
Other Contractual Services	$710	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$709.63 Telephone/Internet	$106	$0	$0	so	$0	$0	$0	$0	so	$0	$0	$0	$106.00 Postage		$0	$0	$0	$0	$0	$0                  $0                  $0                  $0                   $0                   $0                   $0                  $0.00 Printing & Binding                                                                   $0                           $0                      $0                       $0                     $0                        $0                    $0                    $0                      $0                   $0                     $0                     $0                  $0.00 Utilities $1,217 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,216.95
Repairs & Maintenance		$419	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$419.23 Advertising	(   350]	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($350.00]
Bank Charges	$2,332	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,331.91 Office Supplies			$78	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$77.86 Operating Supplies		$442	$0	$0	$0	$0	$0                   $0                   $0                   $0                   $0                   $0                    $0              $441.78 Dues. Licenses& Subscriptions                                                 $180                           $0                     $0                       $0                     $0                       $0                    $0                    $0                     $0                   $0                    $0                     $0             $180.00  Drug Testing -All Deparnnents                                            $0                          $0                     $0                       so               $0                          $0                      $0                       $0                     $0                   $0                    $0                     $0                  $0.00 Training, Education & Employee Relations                      $51                        $0                     $0                       $0                     $0                       $0                    $0                    $0                     $0                   $0                     $0                     $0                $51.30 Contractual Security                                                                          $482                           $0                      $0                        $0                      $0                        $0                    $0                     $0                      $0                   $0                     $0                     $0          $482.12
IT Services	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0.00
Total GoU Course Expenditures	$5,667	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,6671

Besrnumnt5qx:mdituces·
Pest Control		$95	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0		$95 Equipment Lease	$100	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$100
Total Restaurant Expenditures	51-9 5	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	s19s I

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

Ga/(Qperotiaus·
Salaries	
$16,087	
$0	
$0	
$0	
$0	so	
$0	
$0	
$0	
$0	
$0	
$0	
$16,087	
Administrative Fee	$1,586	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,586	
FICA Expense	$1,231	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,231	
Health Insurance	$43	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$43	
Workers Compensation	$439	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$439	
Unemployment	$521	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$521	
Golf Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities	$1,686	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,686	
Repairs	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Pest Control	$95	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$95	
Supplies	$1,410	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,410	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,683	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,683	
Cart Maintenance	$251	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$251	
Driving Range	$32	$0	$0	so	$0	$0	$0	$0	$0	$0	so	so	$32	
Total GolfOperation Expenditures	$31,062	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$31,0621	

Mercbancllse Sates·														
Cost of Goods Sold	$6,482	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,482.22	
Total Merchandise Sales	$6,482	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,482 1	

GoJfCaurre Maint.enance·
Salaries	

$32,200	

$0	

$0	

$0	

$0	
so	

$0	

$0	

$0	

$0	

$0	

$0	

$32,200	
Administrative Fees	$852	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$852	
FICA Expense	$2,400	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,400	
Employee Insurance	$6,053	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,053	
Workers Compensation	$877	$0	so	so	$0	$0	$0	$0	$0	$0	$0	$0	$877	
Unemployment	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Consulting Fees	$500	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$500	
Fire Alarm System	$512	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$512	
Utilities/Water	$2,072	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,072	
Repairs	$4,341	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,341	
Fuel & Oil	$2,720	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,720	
Pest Control	$88	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$88	
Irrigation/Drainage	$1,150	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,150	
Sand and Topsoil	$321	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$321	
Flower/Mulch	$296	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$296	
Fertilizer	$7,254	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,254	
Seed/Sod	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Trash Removal	$240	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$240	
Contlngency	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
FirstAid	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Office Supplies	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	
Operating Supplies	$743	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$743	
Training	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Janitorial Supplies	$17	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$17	
Soil & Water Testing	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Uniforms	$592	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$592	
Equipment Rental	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Equipment Lease	$12,688	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$12,688	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	

Total Golf Course Maintenance	
$75,915	
$0	
$0	
$0	
$0	
$0	so	
$0	
$0	
$0	
$0	
$0	$75,91S I	

Viera East Golf Course Month to Month

	October	November	December	Januar2:		Februar	March		April	Mal	lune		jult	Auest	Se2tember	Total	
ddwioi£tz:atiii::i:  f:a;2eadiau:e:a:·	
Legal Fees	
$0	$0	
$0		
$0	
$0	
$0	
$0		
$0	
$0	
$0	$0	
$0	
$0	
Arbitrage	$20	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$20	
Dissemination	$83	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$83	
Trustee Fees	$342	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$342	
Annual Audit	$125	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$125	
Golf Course Admi nistrative Services	$4,690	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$4,690	
Insurance	S6,127	so	$0		$0	$0	$0	so		so	$0	so	$0	$0	$6,127	
Property Taxes	$1,250	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$1,250	
Total Ad ministrative Expenditures	$12,637	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$12,637	
														
Total Revenues	$149,562	$0	$0		so	$0	$0	$0		$0	$0	$0	$0	$0	$149,562	
														
Total Expenditures	$131,958	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$131,958	
														
Operating Income (Loss)	$17,604	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$17,604	

f!l.DIJ. a,u:ca.tiog a 1t.ea uc5iC t:adttHct:s;J·														
Special Assessments - Debt Service	$46,688	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$46,688	
Interest Income	$1	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$1	
Gain on Sale of Asset	$45	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$45	
Reserve Funding - Transfer Out{Capital Reserve}	so	$0	$0		so	$0	so	$0		$0	$0	$0	$0	so	so	
Interest Expense	[$11,702)	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	[$11,702)	
Principal Expense	(.,35 ,41 7)	$0	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	[$35,417 )	
Total Non Operating Revenues/(Expenditures)	i$38S j	$0	$0		$0	$0	$0	so		$0	$0	$0	$0	$0	;$38511	
														
Net Non Operating Income/ (Loss)	517,21 9	so	$0		$0	$0	$0	$0		$0	$0	$0	$0	$0	$17,2191	

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

 	October	November     December       (an uary	Febr uary         March	April	May	June	ru1v	August	September            Total	

Revenues

Merchandise Sales	$9,238	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$9,238 Total Revenues	$9,238	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$9,238 I Expenditures
Cost of Goods Sold	 $6,482	 $0	 $0	 $0	 $0	 $0	$0	 $0	 $0	 $0	 $0	 $0	 $6,48 2 Total Expenditures	$6,482	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,482 I Operating Income (Loss)	$2,756	$0	$0	$0	$0	$0 $0 $0 $0 $0 $0 $0 $2,1s6 I

Page 19

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding - 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1.,71.0,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Less: May 1, 2019 Principal	($1,910,000)	
Less: May 1, 2020 Principal	($2,020,000)	
Current Bonds Outstandin g	$4405,000	

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

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5%to 5%	
Maturity Dat e:	5/1/2026	
Reserve Fund Definition:	50%Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,150	
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)	
Less: May 1, 2020 Principal	($410,000)	
Cur rent Bonds Outsta nding-	$ 2 ,895 000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:		2%to2.75%	
Maturity Date:
Reserve Fund Definition:		5/1/1938
50% Max Annual Dept	
Reser ve Fund Requirement:		$234,591	
Reserve Fund Balance:		$234,594	
Bonds outstanding- 7/10/20		$7,685,000	
Current Bonds Outs tandin g-		$7,685,000	

Page 20		

Viera East Community Development District

Golf Course/Recreation Fund- Operations Prior Month/Year Comparison

Actuals	Actuals	Year to Date	Year to Date	
10/31/19	10/31/20	 	Variance	10  31  19	10   31  20	Variance		
Revenues:							
Greens Fees	$	79,719	$	107,375	$	27,657	$	79,719	$	107,375	$	27,657	
Gift Cards - Sales	$	294	$	458	$	165	$	294	$	458	$	165	
Gift Cards - Usage	$	(179)	$	(803)	$	(624)	$	(179)	$	(803)	$	(624)	
Season Advance/Trail Fees	$	15,718	$	18,051	$	2,332	$	15,718	$	18,051	$	2,332	
Associate Memberships	$	2,765	$	3,950	$	1,185	$	2,765	$	3,950	$	1,185	
Driving Range	$	3,577	$	5,963	$	2,386	$	3,577	$	5,963	$	2,386	
Golf Lessons	$	175	$	175	$	$	175	$	175	$	
Merchandise Sales	$	6,479	$	9,238	$	2,759	$	6,479	$	9,238	$	2,759	
Restaurant	$	1,237	$	769	$	(468)	$	1,237	$	769	$	(468)	
Special Assessments - Operations	$	1,877	$	1,519	$	(358)	$	1,877	$	1,519	$	(358)	
Miscellaneous Income	$	1,201	$	2,867	$	1,665	$	1,201	$	2,867	$	1,665	
Total Revenues	$ 	112,863	$	149,562	$	36,700	$	112,863	$	149,562	 $	36,700

Expenditures:
Golf Course Expenditures	$	11,279	$	5,667	$	5,612	$	11,279	$	5,667	$	5,612	
Restaurant	$	193	$	195	$	(2)	$	193	$	195	$	(2)	
Golf Operations	$	29,381	$	31,062	$	(1,681)	$	29,381	$	31,062	$	(1,681)	
Merchandise Sales	$	806	$	6,482	$	(5,676)	$	806	$	6,482	$	(5,676)	
Golf Course Maintenance	$	65,619	$	75,915	$	(10,296)	$	65,619	$	75,915	$	(10,296)	
Administrative	$	10,791	$	12,637	$	(1,847)	$	10,791	$	12,637	$	(1,847)	
Total Expenditures	$ 	118,069	$	1 31 ,9 58	$	(13,890)	 $	118,069	$	131,958	$	(13,890)	
Operating lncome/(Loss)	$	(5,206)	$	17,604	$	22,810	$	(5,206 )	$	17,604	$	22,810	

I. C.ash Flows:

Stacting Fund§
Carry Forward
Revenues

I October I

Actuals 

Projections
I November I December I Janua   rv    I Februa    rv I March	Aoril	I	Mav

I

June	I

Julv	I August I Se p tember

I	Totals

! $     s9 ,o6o I   I s 106664!$     13,1so  1 $     42,116  I  $ 30.064 I	54,969 j $     11 2.Ggs I $	202,09s I $	239,1se  I	2421491 I $ 232,a44 I $ 19e ,4a2 I 

 	     	

Expenses

Restaurant!  $	195 I I $ 

151 I s
13,1ao I $

154 1 $	177 1 $	221 I$

261    $	299 I$

Cash Less Expenses I $ 106,664 I

I $

42,116 1 $ 3o ,os4 J $

54,969 I s 112 ,695 I $ 202,096 ! $

237  I $
n s,1 as 1 $

194 I $
242 ,4 91 I $

180 I $	147 I $
232,s44  1 $     196,482 ! $

163 I $
173,287 !

2,379

Viera East Cash Flow  Analysis   FY 2021

GoWCourse	I $ 149 562 I	I S 126 846 I $ 129 329 I $ 148 243 I $ 185 306 I 5 218166	$ 249 879 I $	198 106 I S	1629531$	150727 I $	123 980 I $	137 162 I S	1980260	
	Course Operations I $ 148.793 I	I$ 125 534 1 $ 1 27 991 1 $ 146707 I $ 183.382 1 $ 215898	$	247 279 I $	196.048 I $	161,263 I $	149,165 I $	122 698 1 $	135,742 I $	1,960,500	
	Restaurant I $	769 I	1 $	1 312 I $	1,338 I $	1,536 I $	1.924 l  $	2268	$	2600 I $	2 058 I $	1 690 I $	1 562 I $	1 282 I $	1,420 I $	19 759	
										
	Total All Cash I $ 238,622 I	I $ 233,510 I $ 202,509 I $ 190 419 I $ 215 370 I $ 273 135	$ 362,574 I $	400 202 l $	402 740 I $	393,218 I $	356824 I $	333644 I $	1,980 ,260	

GoWCourse	I $ 131,9 58 I	I $ 160 330 I $ 160 333 I $ 160 356 I $ 160 400 I $ 160 440	$ 1604781$	160 416 I $	160 248 I $	160 374 1 $	160 342 1 $	160,358 I $	1 896,033	
	Course Operations I $ 131 764 I	I$ w o 1ro 1 $ w a 1ro 1 $ 160 1ro 1 $ 1601ro1$ 1 1ro	$ 160 179 I $	160.179 I $	160 054 1 $	160 194 I $	160.194 I $	160,194 I $	1 893 655	

Projected Revenues FY 2021	$ 1,980,260	
Projected Expenses FY 2021	$ 1 896,033	
Projected Surplus(Deficit) FY 2021	$	84,22 7	

AlleJ:ilge S per Ronpd oUaolf	

Viera East Community Development District
Detailed Rounds of Golf Report Oct-20
PY· PREVIOUS YEAR
Rounds o{Golf Paid Rounds
Rounds of Golf- Associate Member
Rounds of Golf- COD Resident Rounds of Golf- Public
Rounds of Golf- GolfNow / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued
Total Paid Rounds

Member Rounds Rounds of Golf- Members Total Member Rounds

CampRnnnds
Rounds of Golf- Staff/Comp Rounds of Golf- Other Comp Total Comp Rounds
Rounds of golf - GolfNow /EZ Links TOTAL ROUNDS OF GOLF	
Monthly

548
715
1,566
469

fi?J
3,263

701
701

175
62
237

285

4,486	

12%
16%
35%
10%
0%
0%
-1%

16%

4%
1%

6%

100%	
YeartoDate

548
715
1,566
469

mx
3,263

701
701

175
62
237

285

4,486	

12%
16%
35%
10%
0%
0%
-1%

16%

4%
1%

6%

100%		
PY
Monthly	
PY
Year to Date	
Vs.PY	Vs.PY
Monthly Year to Date	
						488	488	60	60	
						741	741	(26)	(26)	
						1,447	1,447	119	119	
						89	89	380	380	
						0	0	0	0	
						0	0	0	0	
						®	.Cl!!l	49	49	
						2,681	2,681	582	582	
						573	573	128	128	
						573	573	128	128	
						137	137	38	38	
						56	56	6	6	
						193	193	44	44	
						173	173	112	112	
						3,620	3,620	866	866	

Revenues
Gre ns Eee BeEeu11e		
Monthly		
Year to Date		
Rounds of Golf- Associate Member	$20 ,332	19%	$20,332	19%	
Rounds of Golf- COD Resident	$20,322	19%	$20,322	19%	
Rounds of Golf- Public	$52,127	48%	$52,127	48%	
Rounds of Golf- Golf Now/ EZ Links	$17,293	16%	$17,293	16%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($1,009)	-1%	($1,009)	-1%	
TOTAL GREENS FEE REVENUE	$109,065	100%	$109,065	100%	

PY
Monthly	
PY
Year to Date	
Vs.PY
Monthly	
Vs.PY
YeartoDate	
$17,420	$17,420	$2,912	$2,912	
$22,862	$22,862	($2,540)	($2,540)	
$38,327	$38,327	$13,800	$13,800	
$3,105	$3,105	$14,188	$14,188	
$0	$0	$0	$0	
$0	$0	$0	$0	
($_1, 21)

$80,093	($1,621)

$ .	I	$612

$28,972	$612

$28,972	

Al£etilee S per raund o(Gal(		Monthly	YeartoDate	
Rounds of Golf- Associate Member	$37.10	$37.10	
Rounds of Golf- COD Resident	$28.42	$28.42	
Rounds of Golf- Public	$33.29	$33.29	
Rounds of Golf- Golf Now/ EZ Links	$36 .87	$36.87	
Rounds of Golf-Tournaments	#DIV/0!	#DIV/0!	
Rounds of Golf- Misc	$0.00	$0.00	
Rain Check Issued	$28.83	$28.83	
TOTAL· Average $ per round of Golf	$33.42	$33.42	
			
	Monthly	Year to Date	
Membership Revenue	$18,050	$18,050	
Average$ per ro und of Golf	$25.75	$25.75	

PY	
PY	
Vs.PY	Vs.PY
Monthly  YeartoDate

$1.41	$1.41
($2.43)	($2.43)
$6.80	$6.80
$1.98	$1.98	
Monthly	Year to Date		
$35.70	$35.70		
$30.85	$30.85		
$26.49	$26.49		
$34.89	$34.89		
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!
$19.30	#DIV/0!
$19 .30	#DIV/0!
$9.53	#DIV/0!
$9.53	
$29.87	$29,87	$3.55	$3.55	
PY	PY	Vs.PY	Vs.PY	
Monthly
$15,718	YeartoDate
$15,718	Monthly Year to Date
$2,332	$2,332	
$27.43	$27.43	($1.68)	($1.68)	

Project Fund	Estimated Origina l Costs	Changes	Projected Revised Costs	Approved Costs	Remaining	Spent	Status/Estimation	
Irrigation System	$2,080,000		$2,080,000	$74,200	$2,005,800	$0 Authorization 2021-1 Engineer Approved	
Bunker Renovation & Liners	$1,090,000		$1,090,000	$0	$1,090,000	$0	
Bulkheads	$375,000	$341,922	$716,922	$716,922	$0	$111,500 Req #5 for Engineering, Req #11 for	
Tee Box Renovation	$150,000		$150,000		$150,000	$0	
Cart Path Extensions	$175,000		$175,000		$175,000	$0	
Regrass Fairways and Slopes	$125,000		$125,000	$7,862	$117,138	$7,862 Hole #2 Approved - $7,862.40 - Req 6	
Maintenance Building Repairs	$40,000		$40,000		$40,000	$0	
Driving Range Tee	$20,000		$20,000		$20,000	$0	
Golf Counse Lake - Banks	$150,000		$150,000		$150,000	$0	
#7 Green	$65,000		$65,000		$65,000	$0	
Pump Station Filter	$35,000		$35,000		$35,000	$0	
Culve rt Repair #7 - Butterfly Valve	$37,500		$37,500		$37,500	$0	
aubhouse	$580,000	-$341,922	$238,078		$238,078	$0	
Woodside Park Restrooms	$25,000		$25,000		$25,000	$0	
Dog Park	$55,000		$55,000		$55,000	$0	
Woodside Park Playground	$45 ,000		$45,000	$33,518	$11,483	$14,918 Req 14	
Sidewalk Repair	$75,000		$75,000	$9,000	$66,000	$9,000 Req 13	
Pavillion	$95,000		$95,000	$85,000	$10,000	$0 Approved Initial Plan	
Maintenance Equipment	$337,000		$337,000	$236,187	$100,813	$236,187 Re q 4, 7-10, 12	
Lost Revenue	$287,395		$287,395		$287,395	$0	
Contingency	$180,690		$180,690		$180,690	$0	
	$6,022,585	$0	$6,022,585	$1,162,689	$4,859,896	$379,467