Viera East
Community Development District

Unaudited Financial Reporting
October 31, 2020

TABLE OF CONTENTS

1 	Balance Sheet 

2-4 	General Fund Income Statement 

 	Capital Reserve Income Statement

 	Capital 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 	Month by Month- General Fund 

16-18 	Month by Month- Golf Course 

 	Month by Month- Proshop 

 	Long Term Debt Report 

 	FY2019 Tax Receipt Schedule 

Viera East
Community Development District
Combined Balance Sheet October 31, 2020

Governmental Fund Types

 Golf 

Totals

Assets

General	Capital Reserve	Debt Service Capital Projects

Course/Recreation (memorandum only) 

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 Investments:
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

Total Assets	$142,955	$298,993	$1,157,700	$5,707,109	$1,901,626	$9,208,383

Improvements (Net of Depreciation)		----	----	----	----	$1,191,838	$1,191,838 Prepaid Expenses- Operations	$12,587	----	----	----		$89,881		$102,468
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- Capital Reserve Fund	----	$298,993	----	----	----	$298,993
Restricted for Capital Projects	----	----	----	$5,707,109	----	$5,707,109

Total Liabilities, Fund Equity, Other	$142,955	$298,993	$1,157,700	$5,707,109	$1,901,626	$9,208,383

Restricted for Debt Service	----	----	$1,123,748	----	----	$1,123,748

Page 1

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)	

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	$721	

Operating 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	$1,826	

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	

Grounds Maintenance Expenditures		
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	
					
Total Expenditures	$863,325	$84,044	$76,391	$7,653	
					
Operating Income (Loss)	$1,211	($79,345)	($71,701)	($7,661)	

Non Operating Revenues/(Expenditures)					
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)	($1,211)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	($0)	($79,345)	($71,701)	($7,661)	
					
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

Variance

Actual
10/31/20

Prorated Budget
10/31/20

Adopted
Budget

Revenues

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)	

Expenditures					
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

Check Date	Vendor	Detail	Amount

Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending October 31, 2020
Capital Outlay
FY2021

Total	 $	-	

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

	Adopted	Prorated Budget	Actual
Budget	10/31/20	10/31/20	Variance	
Revenues				
Special Assessments	$2,376,297	$0	$0	$0	
Interest Income	$1,500	$125	$2	($123)	
Total Revenues	$2,377,797	$125	$2	($123)	

Expenditures				
Series 2006 Interest-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	

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

Variance

Proposed	Prorated Budget	Actual
Budget	10/31/20	10/31/20

Revenues

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

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

Total Revenues

Expenditures		
Series 2020 Interest-11/1	
$90,308	
$0	
$0	
$0	
Interest-5/1	$90,308	$0	$0	$0	
Total Expenditures	$180,615	$0	$0	$0	

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

$25

Total Revenues

Expenditures

Capital Outlay	$382,467
Cost of Issuance	$0

$382,467

Total Expenditures

($382,442)

Excess Revenues/(Expenditures)

$6,089,551

Beginning Fund Balance

$5,707,109

Ending Fund Balance

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending October 31, 2020

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
Budget	
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 Expenditures	$2,300	$195	$151	($44)	$195	$151	($44)	

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	$31,062	$34,856	$3,794	$31,062	$34,856	$3,794	

Merchandise Sales								
Cost of Goods Sold	$77,000	$6,482	$6,417	($66)	$6,482	$6,417	($66)	
Total Merchandise Sales	$77,000	$6,482	$6,417	($66)	$6,482	$6,417	($66)	

Page 11

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending October 31, 2020

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
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	$12,637	$13,082	$444	$12,637	$13,082	$444	
								
Total Revenues	$1,928,696	$149,562	$132,608	$16,955	$149,562	$132,608	$16,955	
								
Total Expenditures	$1,893,302	$131,958	$157,728	$25,770	$131,958	$157,728	$25,770	
								
Operating Income (Loss)	$35,394	$17,604	($25,121)	$42,725	$17,604	($25,121)	$42,725	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	($0)	$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)	($11,702)	$0	($11,702)	($11,702)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($35,417)	($35,417)	($0)	
Total Non Operating  Revenues/(Expenditures)	($35,394)	($385)	($348)	($37)	($385)	($348)	($37)	
								
Change in Net Assets	$0	$17,219	($25,469)	$42,688	$17,219	($25,469)	$42,688	
								
Beginning Net Assets	$0	----	----	----	($1,444,594)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,427,375)	----	----	

	October	November	December	January	February	March		April		May		June		July		August		September	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	$4,690	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,690	

Administrative Expenditures																				
Supervisors Fees	$2,678	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,678	
Engineering Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Attorney'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	$0	$0	$0		$0		$0		$0		$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	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$206	
Insurance- Liability	$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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$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	$13,953	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$13,953	

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	$0	$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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Operating	$14,139	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$14,139	

	October	November	December	January	February	March		April		May		June		July		August		September	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		$0		$0		$0		$0		$0		$0	$0	$17,100	
Environmental Services	$123	$0	$0	$0	$0		$0		$0		$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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$25,110	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$25,110	

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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$780	
Health Insurance	$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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$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	$0	$0	$0	$0	$0		$0		$0		$0		$0		$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		$0		$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	$0		$0		$0		$0		$0		$0		$0	$0	$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	$23,190	
																				
Total Expenditures	$76,391	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$76,391	
																				
Operating Income (Loss)	($71,701)	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	($71,701)	

Non Operating Revenues/(Expenditures)
Reserve Funding- 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	$0	
																				
Excess Revenue/(Expenditures)	($71,701)	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	($71,701)	

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

Number of Rounds
Paid Rounds	

3,263	

0	

0		

0	0		

0	

0	

0		

0	

0	

0	0	

3,263	
Member Rounds	701	0	0		0	0		0	0	0		0	0	0	580	1,281	
Comp Rounds	237	0	0		0	0		0	0	0		0	0	0	0	237	
EZ Links	0	0	0		0	0		0	0	0		0	0	0	0	-	
GolfNow
Revenue per Round
Paid Rounds	285

$33	0

$0	0

$0		0	0

$0	$0		0

$0	0

$0	0

$0		0

$0	0

$0	0	0

$0	$0	285

$33	
Revenues:
Greens Fees	
$107,375	
$0	
$0		
$0	$0		
$0	
$0	
$0		
$0	
$0	
$0	$0	
$107,375	
Gift Cards - Sales	$458	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$458	
Gift Cards - Usage	($803)	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	($803)	
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	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$2,867	
Total Revenues	$149,562	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$149,562	

Golf Course Expenditures:
Other Contractual Services	

$710	

$0	

$0		

$0	$0		

$0	

$0	

$0		

$0	

$0	

$0	$0	

$709.63	
Telephone/Internet	$106	$0	$0		$0	$0		$0	$0	$0		$0	$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 Departments	$0	$0	$0		$0	$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	$0		$0	$0	$0	$0	$0.00	
Total Golf Course Expenditures	$5,667	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$5,667	

Restaurant Expenditures:															
Pest Control	$95	$0	$0		$0	$0		$0	$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	$195	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$195	

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

Golf Operations:
Salaries	

$16,087	

$0	

$0		

$0	$0		

$0	

$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	$0	$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		$0	$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	$0		$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	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$251	
Driving Range	$32	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$32	
Total Golf Operation Expenditures	$31,062	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$31,062	

Merchandise Sales:															
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	

Golf Course Maintenance:
Salaries	

$32,200	

$0	

$0		

$0	$0		

$0	

$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	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$877	
Unemployment	$0	$0	$0		$0	$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	$0	$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	
Contingency	$0	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$0	
First Aid	$0	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$0	
Office Supplies	$0	$0	$0		$0	$0		$0	$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	$0		$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	$0	$0		$0	$0	$0	$0	$75,915	

Viera East Golf Course Month to Month

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

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0		

$0	$0		

$0	

$0	

$0		

$0	

$0	

$0	$0	

$0	
Arbitrage	$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 Administrative Services	$4,690	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$4,690	
Insurance	$6,127	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$6,127	
Property Taxes	$1,250	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$1,250	
Total Administrative Expenditures	$12,637	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$12,637	
															
Total Revenues	$149,562	$0	$0		$0	$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	

Non Operating Revenues/(Expenditures):
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)	$0	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$0	
Interest Expense	($11,702)	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	($11,702)	
Principal Expense	($35,417)	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	($35,417)	
Total Non Operating  Revenues/(Expenditures)	($385)	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	($385)	
															
Net Non Operating Income / (Loss)	$17,219	$0	$0		$0	$0		$0	$0	$0		$0	$0	$0	$0	$17,219	

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

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

Revenues

Merchandise Sales	

$9,238	

$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	

Expenditures															
Cost of Goods Sold	$6,482	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$6,482	
Total Expenditures	$6,482	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$6,482	
															
Operating Income (Loss)	$2,756	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$2,756	

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	($1,710,000)	
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 Outstanding	$4,405,000	

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

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,150	
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)	
Current Bonds Outstanding	$2,895,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate: Maturity Date:
Reserve Fund Definition:
Reserve Fund Requirement:		2% to 2.75%
5/1/1938
50% Max Annual Dept
$234,591	
Reserve Fund Balance:		$234,594	
Bonds outstanding - 7/10/20		$7,685,000	
Current Bonds Outstanding		$7,685,000	

Page 20		

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

	Actuals
10/31/19		Actuals
10/31/20		
Variance		Year to Date
10/31/19		Year to Date
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 		   $	131,958 		   $	(13,890) 		   $	118,069 		   $	131,958 		   $	(13,890) 	
Operating Income/(Loss)	   $	(5,206) 		   $	17,604 		   $	22,810 		   $	(5,206) 		   $	17,604 		   $	22,810 	

100%

4,486

4,486	100%

TOTAL ROUNDS OF GOLF

6%

6%		285 

 	285 

Rounds of golf - GolfNow/EZ Links

237

237

4%
1%

4%
1%

Comp Rounds
Rounds of Golf- Staff/Comp Rounds of Golf- Other Comp Total Comp Rounds

16%

 	701 
701

16%

 	701 
701

Member Rounds Rounds of Golf - Members Total Member Rounds

3,263

3,263

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

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

Paid Rounds
Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued
Total Paid Rounds

Year to Date

Monthly

Rounds of Golf

175
62

175
62

548
715
1,566
469
-
- (35)

548
715
1,566
469
-
- (35)

100%

$109,065

$109,065	100%

TOTAL GREENS FEE REVENUE

19%
19%
48%
16%
0%
0%
-1%

19%
19%
48%
16%
0%
0%
-1%

Greens Fee Revenue
Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued

Year to Date

Monthly

Revenues

$20,332
$20,322
$52,127
$17,293
$0
$0 ($1,009)

$20,332
$20,322
$52,127
$17,293
$0
$0 ($1,009)

$33.42

$33.42

TOTAL - Average $ per round of Golf

$37.10
$28.42
$33.29
$36.87 #DIV/0!
$0.00
$28.83

$37.10
$28.42
$33.29
$36.87 #DIV/0!
$0.00
$28.83

Average $ per round of Golf Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued

Year to Date

Monthly

Average $ per Round of Golf

Year to Date
 	$18,050 
$25.75

Monthly
     $18,050 
$25.75

Membership Revenue
Average $ per round of Golf

Viera East Community Development District
Detailed Rounds of Golf Report Oct-20
PY - PREVIOUS YEAR

PY	
PY	
Vs. PY
Monthly

60
(26)
119
380
0
0
49
582

128
128

38
6
44

112

866	
Vs. PY
Year to Date

60
(26)
119
380
0
0
49
582

128
128

38
6
44

112

866	
Monthly	Year to Date			
488	488			
741	741			
1,447	1,447			
89	89			
0	0			
0	0			
(84)	(84)			
2,681	2,681			
573	573			
573	573			
137	137			
56	56			
193	193			
173	173			

3,620	
3,620			

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$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	
($1,621)	($1,621)	$612	$612	

$80,093	
$80,093	
$28,972	
$28,972	

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

Project Fund	Estimated Original 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	
Culvert Repair #7 - Butterfly Valve	$37,500		$37,500		$37,500	$0	
Clubhouse	$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 Req 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