Viera East
Community Development District

Unaudited Financial Reporting
March 31, 2021

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 

 	FY2021 Tax Receipt Schedule 

Viera East
Community Development District
Combined Balance Sheet March 31, 2021

Governmental Fund Types

 Golf 

Totals

Assets

General	Capital Reserve	Debt Service Capital Projects

Course/Recreation (memorandum only) 

Operating Account	$569,011	$132,838	----	----	$595,701	$1,297,551
Accounts Receivable	----	----	----	----	$1,345	$1,345
Rent Receivable	----	----	----	----	$2,112	$2,112
Due From Golf Course	$39,362	$5,203	----	----	----	$44,565
Due From General Fund	----	$202	$23,487	----	$34,736	$58,425
Due From Capital Reserve		$209	----	----	----		$6,632		$6,842 Due from Debt Service	$11,030	----	----	----	$22,922	$33,953 Due from Other			----	----	----	----		$2,678		$2,678
Due from Capital Projects	----	$25,633	----	----	$750	$26,383
Inventory - Pro Shop	----	----	----	----	$41,543	$41,543 Investments:
State Board	----	$89,207	----	----	----	$89,207
Benefit Assessment- Series 2012	----	----	----	----	$499,321	$499,321
Reserve - Series 2012	----	----	----	----	$280,133	$280,133
Bond Service- Series 2006	----	----	$2,574,158	----	----	$2,574,158
Reserve- Series 2020	----	----	$234,599	----	----	$234,599
Temporary Interest Series 2020	----	----	$361,242	----	----	$361,242
Project- Series 2020	----	----	----	$4,364,960	----	$4,364,960
Cost of Issuance- Series 2020	----	----	----	$55,075	----	$55,075

Total Assets	$625,432	$253,083	$3,193,485	$4,420,035	$2,702,880	$11,194,917

Improvements (Net of Depreciation)		----	----	----	----	$1,130,855	$1,130,855 Prepaid Expenses- Operations	$5,820	----	----	----		$84,152		$89,972
Liabilities
Accounts Payable	$12,914	$10,978	----	----	$6,883	$30,775
Accrued Expenses	$4,917	----	----	----	$13,399	$18,316
Deferred  Revenue- Season Advance	----	----	----	----	$89,479	$89,479 Deferred  Revenue- Special Assessments O&M	----	----	----	----		$9,116		$9,116
Deferred Revenue- Special Assessments Debt	----	----	----	----	$248,822	$248,822 Deposit-Divots Grill	----	----	----	----		$2,000		$2,000
Due to General Fund	----	$209	$11,030	----	$39,362	$50,601
Accrued Interest Payable	----	----	----	----	$100,762	$100,762
Accrued Principal Payable	----	----	----	----	$177,083	$177,083
Sales Tax Payable	----	----	----	----	$9,416	$9,416
Event Deposits	----	----	----	----	($1,272)	($1,272)
Due to Golf Course	$34,702	$6,632	$22,922	----	----	$64,257
Due to Debt Service	$23,487	----	----	----	----	$23,487
Due to Capital Reserve	$202	----	----	$25,633	$5,203	$31,038
Accrued Payroll Payable	$11,878	----	----	----		$28,301		$40,178 Bonds Payable - Series 2012		----	----	----	----	$2,895,000	$2,895,000
Bond Discount	----	----	----	----	($15,817)	($15,817)
Deferred Loss	----	----	----	----	($159,029)	($159,029)
Fund Equity
Net Assets	----	----	----	----	($745,827)	($745,827)
Fund Balances
Assigned - First Quarter	$176,000	----	----	----	----	$176,000
Nonspendable - Prepaid Expense	$5,820	----	----	----	----	$5,820
Unassigned	$355,512	----	----	----	----	$355,512
Assigned- Capital Reserve Fund	----	$235,264	----	----	----	$235,264
Restricted for Capital Projects	----	----	----	$4,394,402	----	$4,394,402

Total Liabilities, Fund Equity, Other	$625,432	$253,083	$3,193,485	$4,420,035	$2,702,880	$11,194,917

Restricted for Debt Service	----	----	$3,159,533	----	----	$3,159,533

Page 1

Revenues		
Maintenance Assessments	$808,157	$753,326	$753,326	$0	
Golf Course Administrative Services	$56,280	$28,140	$28,140	$0	
Donations fpr Park Material	$0	$0	$1,000	$1,000	
Interest Income	$100	$50	$4	($46)	
Total Revenues	$864,536	$781,516	$782,470	$954	

Administrative Expenditures					
Supervisors Fees	$30,496	$15,248	$14,265	$983	
Engineering Fees	$5,000	$2,500	$1,240	$1,260	
Attorney's Fees	$5,000	$2,500	$2,104	$396	
Dissemination	$1,000	$500	$500	$0	
Trustee Fees	$5,600	$2,800	$2,800	($0)	
Annual Audit	$6,500	$3,250	$1,650	$1,600	
Collection Agent	$2,500	$1,250	$1,250	($0)	
Management Fees	$100,440	$50,220	$50,220	$0	
Postage	$1,500	$750	$1,663	($913)	
Printing & Binding	$2,500	$1,250	$749	$501	
Insurance- Liability	$7,475	$3,738	$4,867	($1,129)	
Legal Advertising	$1,500	$750	$839	($89)	
Other Current Charges	$1,500	$750	$248	$502	
Office Supplies	$1,500	$750	$92	$658	
Dues & Licenses	$175	$88	$88	($0)	
Information Technology	$3,400	$1,700	$1,700	$0	
Total Administrative	$176,086	$88,043	$84,275	$3,768	

Operating Expenditures		
Salaries	$149,299	$74,650	$72,319	$2,330	
Administrative Fee	$1,659	$830	$1,268	($439)	
FICA Expense	$11,421	$5,711	$4,349	$1,362	
Employee Insurance	$16,914	$8,457	$7,841	$616	
Workers Compensation	$2,926	$1,463	$2,054	($591)	
Unemployment	$853	$427	$930	($503)	
Other Contractual	$7,500	$3,750	$3,854	($104)	
Training	$500	$250	$0	$250	
Uniforms	$500	$250	$0	$250	
Total Operating	$191,572	$95,786	$92,614	$3,172	

Maintenance Expenditures					
Canal Maintenance	$14,000	$7,000	$0	$7,000	
Lake Bank Restoration	$60,000	$60,000	$57,000	$3,000	
Environmental Services	$20,000	$10,000	$2,382	$7,618	
Water Management System	$99,000	$49,500	$54,343	($4,843)	
Control Burns	$15,000	$7,500	$2,790	$4,710	
Contingencies	$2,000	$1,000	$0	$1,000	
Fire Line Maintenance	$3,000	$1,500	$800	$700	
Basin Repair	$4,000	$2,000	$0	$2,000	
Total Maintenance	$217,000	$138,500	$117,315	$21,185	

Grounds Maintenance Expenditures		
Salaries	$140,787	$70,394	$65,706	$4,688	
Administrative Fees	$3,684	$1,842	$1,812	$30	
FICA	$10,770	$5,385	$4,846	$539	
Health Insurance	$18,818	$9,409	$8,249	$1,160	
Workers Compensation	$2,759	$1,380	$1,794	($415)	
Unemployment	$2,120	$1,060	$1,572	($512)	
Telephone	$6,250	$3,125	$3,407	($282)	
Utilities	$5,500	$2,750	$3,483	($733)	
Property Appraiser	$1,990	$1,990	$1,989	$2	
Insurance	$1,663	$832	$750	$82	
Repairs	$15,000	$7,500	$10,531	($3,031)	
Fuel	$10,000	$5,000	$5,543	($543)	
Park Maintenance	$2,500	$1,250	$760	$490	
Sidewalk Maintenance	$5,000	$2,500	$0	$2,500	
Chemicals	$4,000	$2,000	$759	$1,241	
Contingencies	$4,000	$4,000	$4,985	($985)	
Refuse	$6,000	$3,000	$2,640	$360	
Office Supplies	$750	$750	$743	$7	
Uniforms	$3,000	$1,500	$1,329	$171	
Fire Alarm System	$6,500	$3,250	$3,146	$104	
Rain Bird Pump System	$27,576	$13,788	$14,020	($232)	
Total Grounds Maintenance	$278,667	$142,704	$138,065	$4,639	
					
Total Expenditures	$863,325	$465,033	$432,269	$32,764	
					
Operating Income (Loss)	$1,211	$316,483	$350,201	$33,718	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($1,211)	($202)	($202)	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating  Revenues/(Expenditures)	($1,211)	($202)	($202)	$0	
					
Excess Revenue/(Expenditures)	($0)	$316,281	$349,999	$33,718	
					
Beginning Fund Balance	$0		$187,333		
					
Ending Fund Balance	$0		$537,332		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending March 31, 2021

Variance

Actual
3/31/21

Prorated Budget
3/31/21

Adopted
Budget

Revenues

Interest Income	$2,500	$1,250	$85	($1,165)	
Reserve Funding - Transfer In (General)	$1,211	$202	$202	$0	
Reserve Funding - Transfer In (Golf)	$31,219	$5,203	$5,203	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$34,930	$6,655	$5,490	($1,165)	

Expenditures					
Capital Outlay	$100,000	$69,204	$69,204	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$69,204	$69,204	$0	
					
Excess Revenues/(Expenditures)	($90,070)		($63,713)		
					
Beginning Fund Balance	$229,102		$298,978		
					
Ending Fund Balance	$139,032		$235,264		

Viera East Community Development District

Check Date	Vendor	Detail	Amount

Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending March 31, 2021
Capital Outlay
FY2021
2/18/21	Payne Restaurant Equipment	Machine & Dispenser	$	6,995.00	
1/29/21	Amazon	Outdoor Convex Mirror	$	693.94	
2/2/21	Amazon	WP Reflective Tape	$	71.98	
2/2/21	Global Industrial	Post Guard Remove Bollard	$	3,624.59	
3/4/21	Lowes	Posts for Mirror	$	209.30	
3/25/21	Laceys Lock Services	Bollard Project	$	288.50	
3/29/21	Landscape Depot	Playground Project	$	4,853.14	
4/1/21	Rob Dale	Playground Caution Signs	$	47.60	
2/26/21	Gary Yeomans Palms Bay	Ford Truck	$	51,797.85	
3/29/21	Regions Bank	Vision Metalizers	$	428.64	
4/1/21	Lowes	Bollard Project	$	193.24	

Total	 $	69,203.78 

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending March 31, 2021

	Adopted	Prorated Budget	Actual
Budget	3/31/21	3/31/21	Variance	
Revenues				
Special Assessments	$2,376,297	$2,215,073	$2,215,073	$0	
Interest Income	$1,500	$750	$25	($725)	
Total Revenues	$2,377,797	$2,215,823	$2,215,098	($725)	

Expenditures				
Series 2006 Interest-11/1	
$126,644	
$126,644	
$126,644	$0	
Interest-5/1	$126,644	$0	$0	$0	
Principal-5/1	$2,140,000	$0	$0	$0	
Total Expenditures	$2,393,288	$126,644	$126,644	$0	

Excess Revenues/(Expenditures)	($15,491)	$2,088,454	
			
Beginning Fund Balance	$522,357	$475,238	
			
Ending Fund Balance	$506,866	$2,563,692	

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending March 31, 2021

Variance

Actual
3/31/21

Prorated Budget
3/31/21

Adopted
Budget

Revenues

Interest Income	$1,000	$500	$15	($485)

$1,000	$500	$15	($485)

Total Revenues

Expenditures		
Series 2020 Interest-11/1	
$52,679	
$52,679	
$52,679	
$0	
Interest-5/1	$90,308	$0	$0	$0	
Total Expenditures	$142,987	$52,679	$52,679	$0	
					
Excess Revenues/(Expenditures)	($141,987)		($52,664)		
					
Beginning Fund Balance	$648,505		$648,505		
					
Ending Fund Balance	$506,518		$595,841		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending March 31, 2021

Actual
3/31/21

Revenues

Interest Income	$139

$139

Total Revenues

Expenditures

Capital Outlay	$1,695,288
Cost of Issuance	$0

$1,695,288

Total Expenditures

($1,695,150)

Excess Revenues/(Expenditures)

$6,089,551

Beginning Fund Balance

$4,394,402

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
4,755	
4,583	
173	
21,900	
19,349	
2,551	
Member Rounds	10,000	1,008	1,300	(292)	5,619	5,489	130	
Comp Rounds	3,000	196	390	(194)	1,240	1,647	(407)	
EZ Links	3,000	0	390	(390)	-	1,580	(1,580)	
GolfNow	2,000	304	260	44	1,701	1,098	603	
Total Memberships	60	6	-	6	49	60	(11)	
Revenue per Round								
Paid Rounds	$40	$43	$41	$2	$40	$43	($3)	
Revenues								
Greens Fees/Cart Fees	$1,426,357	$205,130	$188,279	$16,851	$877,247	$832,279	$44,968	
Gift Cards - Sales	$25,000	$1,059	$3,300	($2,241)	$6,444	$14,588	($8,143)	
Gift Cards - Usage	($25,000)	($2,014)	($3,300)	$1,286	($10,960)	($14,588)	$3,628	
Season Advance/Trail Fees	$210,000	$21,986	$27,720	($5,734)	$126,223	$122,535	$3,688	
Associate Memberships	$42,000	$4,582	$5,544	($962)	$29,941	$24,507	$5,434	
Driving Range	$80,000	$9,812	$10,560	($748)	$46,550	$46,680	($130)	
Golf Lessons	$2,100	$175	$277	($102)	$1,050	$1,225	($175)	
Merchandise Sales	$115,000	$12,288	$15,180	($2,892)	$59,594	$67,103	($7,508)	
Restaurant	$20,000	$4,154	$2,640	$1,514	$19,897	$11,670	$8,227	
Special Assessments - Operations	$18,239	$1,519	$1,519	$0	$9,116	$9,116	$0	
Miscellaneous Income	$15,000	$6	$1,250	($1,244)	$3,407	$7,497	($4,090)	
Total Revenues	$1,928,696	$258,697	$252,969	$5,728	$1,168,510	$1,122,612	$45,898	

Golf Course Expenditures								
Other Contractual Services	$15,000	$798	$1,250	$452	$7,059	$7,497	$438	
Telephone/Internet	$5,500	$106	$458	$352	$636	$2,749	$2,113	
Postage	$2,000	$0	$167	$167	$1,536	$1,000	($536)	
Printing & Binding	$1,000	$0	$83	$83	$0	$500	$500	
Utilities	$15,900	$1,151	$1,324	$173	$7,381	$7,947	$566	
Repairs & Maintenance	$8,000	$1,881	$666	($1,215)	$6,807	$3,998	($2,809)	
Advertising	$45,000	$894	$3,749	$2,855	$8,788	$22,491	$13,703	
Bank Charges	$35,000	$4,426	$2,916	($1,510)	$21,681	$17,493	($4,188)	
Office Supplies	$4,000	$315	$333	$18	$1,117	$1,999	$882	
Operating Supplies	$5,000	$258	$417	$158	$2,543	$2,499	($44)	
Dues, Licenses & Subscriptions	$8,000	$1,002	$666	($335)	$2,418	$3,998	$1,581	
Drug Testing - All Departments	$500	$97	$42	($56)	$195	$250	$55	
Training, Education & Employee Relations	$3,000	$0	$250	$250	$1,107	$1,499	$393	
Contractual Security	$3,000	$382	$250	($132)	$2,439	$1,499	($939)	
IT Services	$3,000	$0	$250	$250	$435	$1,499	$1,064	
Total Golf Course Expenditures	$153,900	$11,309	$12,820	$1,511	$64,141	$76,919	$12,779	

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

Restaurant Expenditures
Pest Control	
$1,200	
$95	
$156	
$61	
$571	
$659	
$88	
Equipment Lease	$1,100	$99	$143	$44	$645	$604	($41)	
Total Restaurant Expenditures	$2,300	$194	$299	$105	$1,215	$1,262	$47	

Golf Operation Expenditures								
Salaries	$210,900	$17,461	$17,574	$113	$100,958	$105,446	$4,488	
Administrative Fee	$19,957	$1,299	$1,663	$364	$8,839	$9,978	$1,139	
FICA Expense	$16,547	$1,336	$1,379	$43	$7,723	$8,273	$550	
Health Insurance	$707	$33	$59	$26	$185	$353	$169	
Workers Compensation	$4,239	$477	$353	($124)	$2,757	$2,119	($638)	
Unemployment	$12,786	$918	$1,065	$147	$4,465	$6,393	$1,928	
Golf Printing	$2,200	$0	$183	$183	$1,200	$1,100	($100)	
Utilities	$22,500	$1,680	$1,875	$195	$9,753	$11,250	$1,497	
Repairs	$250	$0	$21	$21	$355	$125	($230)	
Pest Control	$1,200	$95	$100	$5	$571	$600	$29	
Supplies	$10,000	$1,318	$833	($485)	$6,547	$5,000	($1,547)	
Uniforms	$1,500	$0	$125	$125	$0	$750	$750	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,000	$1,000	
Fuel	$500	$0	$42	$42	$0	$250	$250	
Cart Lease	$99,000	$7,033	$8,250	$1,217	$46,216	$49,500	$3,284	
Cart Maintenance	$4,000	$1,268	$333	($935)	$4,380	$2,000	($2,380)	
Driving Range	$10,000	$0	$833	$833	$1,548	$5,000	$3,453	
Total Golf Operation Expenditures	$418,286	$32,920	$34,856	$1,937	$195,497	$209,138	$13,641	

Merchandise Sales								
Cost of Goods Sold	$77,000	$13,366	$6,417	($6,950)	$42,945	$38,500	($4,445)	
Total Merchandise Sales	$77,000	$13,366	$6,417	($6,950)	$42,945	$38,500	($4,445)	

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

Golf Course Maintenance
Salaries	
$452,632	
$33,570	
$37,719	
$4,149	
$200,333	
$226,316	
$25,983	
Administrative Fees	$11,919	$913	$993	$80	$5,474	$5,960	$486	
FICA Expense	$3,756	$2,456	$313	($2,143)	$14,633	$1,878	($12,755)	
Employee Insurance	$49,336	$2,785	$4,111	$1,327	$20,880	$24,668	$3,788	
Workers Compensation	$11,023	$914	$919	$4	$5,462	$5,512	$50	
Unemployment	$8,170	$1,393	$681	($712)	$5,358	$4,085	($1,273)	
Consulting Fees	$6,000	$0	$500	$500	$2,000	$3,000	$1,000	
Fire Alarm System	$4,000	$0	$333	$333	$557	$2,000	$1,443	
Utilities/Water	$26,200	$2,094	$2,183	$89	$12,740	$13,100	$360	
Repairs	$48,000	$3,201	$4,000	$799	$24,505	$24,000	($505)	
Fuel & Oil	$40,000	$2,491	$3,333	$842	$11,160	$20,000	$8,840	
Pest Control	$1,000	$88	$83	($4)	$526	$500	($26)	
Irrigation/Drainage	$30,000	$473	$2,500	$2,027	$6,147	$15,000	$8,853	
Sand and Topsoil	$26,500	$618	$2,208	$1,590	$1,902	$13,250	$11,348	
Flower/Mulch	$7,000	$754	$583	($170)	$3,180	$3,500	$320	
Fertilizer	$139,000	$4,851	$11,583	$6,733	$23,753	$69,500	$45,747	
Seed/Sod	$16,500	$0	$1,375	$1,375	$1,681	$8,250	$6,569	
Trash Removal	$2,000	$0	$167	$167	$1,244	$1,000	($244)	
Contingency	$6,000	$1,234	$500	($734)	$1,234	$3,000	$1,766	
First Aid	$800	$51	$67	$16	$121	$400	$279	
Office Supplies	$1,000	$0	$83	$83	$0	$500	$500	
Operating Supplies	$15,000	$26	$1,250	$1,224	$2,885	$7,500	$4,615	
Training	$1,000	$552	$83	($468)	$552	$500	($52)	
Janitorial Supplies	$1,000	$0	$83	$83	$172	$500	$328	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$500	$500	
Uniforms	$8,500	$777	$708	($69)	$4,187	$4,250	$63	
Equipment Rental	$2,000	$0	$167	$167	$0	$1,000	$1,000	
Equipment Lease	$165,000	$13,100	$13,750	$650	$73,672	$82,500	$8,828	
Small Tools	$500	$0	$42	$42	$0	$250	$250	
Total Golf Course Maintenance	$1,084,836	$72,340	$90,403	$18,063	$424,358	$542,418	$118,060	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$750	
$750	
Arbitrage	$600	$20	$50	$30	$120	$300	$180	
Dissemination	$1,000	$83	$83	$0	$500	$500	$0	
Trustee Fees	$4,100	$342	$342	($0)	$2,050	$2,050	($0)	
Annual Audit	$1,500	$125	$125	$0	$750	$750	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$28,140	$28,140	$0	
Insurance	$77,000	$7,673	$6,417	($1,256)	$38,548	$38,500	($48)	
Property Taxes	$15,000	$3,431	$1,250	($2,181)	$10,436	$7,500	($2,936)	
Total Administrative Expenditures	$156,980	$16,364	$13,082	($3,282)	$80,544	$78,490	($2,053)	
								
Total Revenues	$1,928,696	$258,697	$252,969	$5,728	$1,168,510	$1,122,612	$45,898	
								
Total Expenditures	$1,893,302	$146,493	$157,876	$11,383	$808,699	$946,727	$138,028	
								
Operating Income (Loss)	$35,394	$112,204	$95,093	$17,111	$359,810	$175,885	$183,926	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	($0)	$280,125	$280,125	($0)	
Interest Income	$1,000	$0	$83	($83)	$5	$500	($495)	
Gain on Sale of Asset	$0	$0	$0	$0	$45	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	($31,219)	($5,203)	($2,602)	$2,602	($5,203)	$0	($5,203)	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($70,212)	($70,213)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($212,500)	($212,500)	($0)	
Total Non Operating  Revenues/(Expenditures)	($35,394)	($5,634)	($2,950)	$2,519	($7,740)	($2,088)	($5,653)	
								
Change in Net Assets	$0	$106,570	$92,143	$19,630	$352,070	$173,797	$178,273	
								
Beginning Net Assets	$0	----	----	----	($1,097,897)	----	----	
								
Ending Net Assets	$0	----	----	----	($745,827)	----	----	

	October	November	December	January	February	March	April		May		June		July		August		September	Total	
Revenues																			
Maintenance Assessments	$0	$196,793	$503,121	$38,045	$7,380	$7,988		$0		$0		$0		$0		$0	$0	$753,326	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0		$0	$0	$28,140	
Donations for Park Material	$0	$0	$0	$0	$0	$1,000		$0		$0		$0		$0		$0	$0	$1,000	
Interest Income	$0	$0	$0	$3	$1	$0		$0		$0		$0		$0		$0	$0	$4	
Total Revenues	$4,690	$201,483	$507,811	$42,738	$12,071	$13,678		$0		$0		$0		$0		$0	$0	$782,470	

Administrative Expenditures																			
Supervisors Fees	$2,678	$2,384	$2,900	$1,415	$2,328	$2,561		$0		$0		$0		$0		$0	$0	$14,265	
Engineering Fees	$0	$0	$475	$150	$0	$615		$0		$0		$0		$0		$0	$0	$1,240	
Attorney's Fees	$0	$0	$1,524	$0	$0	$580		$0		$0		$0		$0		$0	$0	$2,104	
Dissemination	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0		$0	$0	$500	
Trustee Fees	$467	$467	$467	$467	$467	$467		$0		$0		$0		$0		$0	$0	$2,800	
Annual Audit	$275	$275	$275	$275	$275	$275		$0		$0		$0		$0		$0	$0	$1,650	
Collection Agent	$208	$208	$208	$208	$208	$208		$0		$0		$0		$0		$0	$0	$1,250	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0		$0		$0		$0	$0	$50,220	
Postage	$364	$198	$138	$324	$52	$585		$0		$0		$0		$0		$0	$0	$1,663	
Printing & Binding	$206	$70	$125	$50	$212	$87		$0		$0		$0		$0		$0	$0	$749	
Insurance- Liability	$608	$608	$608	$1,358	$608	$1,075		$0		$0		$0		$0		$0	$0	$4,867	
Legal Advertising	$296	$0	$0	$271	$271	$0		$0		$0		$0		$0		$0	$0	$839	
Other Current Charges	$78	$29	$59	$17	$17	$49		$0		$0		$0		$0		$0	$0	$248	
Office Supplies	$20	$20	$20	$20	$0	$12		$0		$0		$0		$0		$0	$0	$92	
Dues & Licenses	$15	$15	$15	$15	$15	$15		$0		$0		$0		$0		$0	$0	$88	
Information Technology	$283	$283	$283	$283	$283	$283		$0		$0		$0		$0		$0	$0	$1,700	
Total Administrative	$13,953	$13,011	$15,550	$13,307	$13,190	$15,265		$0		$0		$0		$0		$0	$0	$84,275	

Operating Expenditures																			
Salaries	$11,153	$13,540	$12,302	$12,301	$11,077	$11,947		$0		$0		$0		$0		$0	$0	$72,319	
Administration Fee	$556	$157	$143	$143	$129	$139		$0		$0		$0		$0		$0	$0	$1,268	
FICA Expense	$382	$928	$843	$845	$563	$788		$0		$0		$0		$0		$0	$0	$4,349	
Health Insurance	$1,281	$1,281	$1,281	$1,359	$1,319	$1,319		$0		$0		$0		$0		$0	$0	$7,841	
Workers Compensation	$305	$218	$336	$336	$500	$359		$0		$0		$0		$0		$0	$0	$2,054	
Unemployment	$0	$152	$191	$374	$100	$112		$0		$0		$0		$0		$0	$0	$930	
Other Contractual	$462	$1,225	$903	$462	$341	$462		$0		$0		$0		$0		$0	$0	$3,854	
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	$17,501	$16,000	$15,820	$14,030	$15,126		$0		$0		$0		$0		$0	$0	$92,614	

	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	$39,900	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$57,000	
Environmental Services	$123	$310	$965	$514	$387	$83		$0		$0		$0		$0		$0	$0	$2,382	
Water Management System	$7,887	$8,087	$13,107	$8,087	$7,833	$9,341		$0		$0		$0		$0		$0	$0	$54,343	
Control Burns	$0	$0	$0	$0	$652	$2,138		$0		$0		$0		$0		$0	$0	$2,790	
Contingencies	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	
Fire Line Maintenance	$0	$0	$0	$800	$0	$0		$0		$0		$0		$0		$0	$0	$800	
Basin Repair	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$25,110	$48,297	$14,072	$9,401	$8,873	$11,562		$0		$0		$0		$0		$0	$0	$117,315	

Grounds Maintenance Expenditures																			
Salaries	$10,364	$12,255	$11,279	$11,316	$9,888	$10,604		$0		$0		$0		$0		$0	$0	$65,706	
Administrative Fees	$288	$409	$318	$298	$241	$258		$0		$0		$0		$0		$0	$0	$1,812	
FICA	$780	$907	$832	$829	$723	$775		$0		$0		$0		$0		$0	$0	$4,846	
Health Insurance	$1,452	$1,428	$1,265	$1,344	$1,404	$1,357		$0		$0		$0		$0		$0	$0	$8,249	
Workers Compensation	$283	$335	$308	$309	$270	$290		$0		$0		$0		$0		$0	$0	$1,794	
Unemployment	$21	$25	$202	$650	$401	$272		$0		$0		$0		$0		$0	$0	$1,572	
Telephone	$633	$544	$554	$551	$563	$563		$0		$0		$0		$0		$0	$0	$3,407	
Utilities	$506	$780	$534	$536	$594	$534		$0		$0		$0		$0		$0	$0	$3,483	
Property Appraiser	$0	$0	$1,989	$0	$0	$0		$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$125	$125	$125	$125	$125	$125		$0		$0		$0		$0		$0	$0	$750	
Repairs	$3,081	$837	$1,593	$1,696	$690	$2,634		$0		$0		$0		$0		$0	$0	$10,531	
Fuel	$1,442	$531	$511	$158	$1,837	$1,064		$0		$0		$0		$0		$0	$0	$5,543	
Park Maintenance	$0	$0	$480	$0	$280	$0		$0		$0		$0		$0		$0	$0	$760	
Sidewalk Repair	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$0	$0	$0	$759	$0	$0		$0		$0		$0		$0		$0	$0	$759	
Contingencies	$215	$0	$935	$3,013	$592	$230		$0		$0		$0		$0		$0	$0	$4,985	
Refuse	$480	$240	$240	$240	$960	$480		$0		$0		$0		$0		$0	$0	$2,640	
Office Supplies	$512	$212	$0	$0	$0	$20		$0		$0		$0		$0		$0	$0	$743	
Uniforms	$199	$247	$245	$196	$196	$245		$0		$0		$0		$0		$0	$0	$1,329	
Fire Alarm System	$512	$588	$512	$512	$512	$512		$0		$0		$0		$0		$0	$0	$3,146	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298		$0		$0		$0		$0		$0	$0	$14,020	
Total Grounds Maintenance	$23,190	$21,762	$24,450	$24,829	$21,574	$22,260		$0		$0		$0		$0		$0	$0	$138,065	
																			
Total Expenditures	$76,391	$100,571	$70,072	$63,356	$57,666	$64,213		$0		$0		$0		$0		$0	$0	$432,269	
																			
Operating Income (Loss)	($71,701)	$100,912	$437,739	($20,619)	($45,595)	($50,535)		$0		$0		$0		$0		$0	$0	$350,201	

Non Operating Revenues/(Expenditures)
Reserve Funding- Transfer Out (Capital Reserve)	

$0	

$0	

$0	

$0	

$0	

($202)		

$0		

$0		

$0		

$0		

$0	

$0	

($202)	
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	($202)		$0		$0		$0		$0		$0	$0	($202)	
																			
Excess Revenue/(Expenditures)	($71,701)	$100,912	$437,739	($20,619)	($45,595)	($50,737)		$0		$0		$0		$0		$0	$0	$349,999	

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

Number of Rounds
Paid Rounds	

3,263	

2,946	

3,532	

3,840	

3,564	

4,755	

0		

0	

0	

0	

0	

0	

21,900	
Member Rounds	701	666	816	1,012	836	1,008	0		0	0	0	0	580	5,619	
Comp Rounds	237	152	234	239	182	196	0		0	0	0	0	0	1,240	
EZ Links	0	0	0	0	0	0	0		0	0	0	0	0	-	
GolfNow
Revenue per Round
Paid Rounds	285

$33	256

$37	293

$37	313

$43	250

$45	304

$43	0

$0		0

$0	0

$0	0

$0	0

$0	0

$0	1,701

$238	
Revenues:
Greens Fees	
$107,375	
$107,634	
$130,099	
$165,174	
$161,835	
$205,130	
$0		
$0	
$0	
$0	
$0	
$0	
$877,247	
Gift Cards - Sales	$458	$636	$3,462	$433	$398	$1,059	$0		$0	$0	$0	$0	$0	$6,444	
Gift Cards - Usage	($803)	($482)	($2,812)	($3,031)	($1,817)	($2,014)	$0		$0	$0	$0	$0	$0	($10,960)	
Season Advance/Trail Fees	$18,051	$20,606	$22,572	$21,363	$21,645	$21,986	$0		$0	$0	$0	$0	$0	$126,223	
Associate Memberships	$3,950	$3,081	$4,661	$7,900	$5,767	$4,582	$0		$0	$0	$0	$0	$0	$29,941	
Driving Range	$5,963	$6,015	$8,358	$8,857	$7,544	$9,812	$0		$0	$0	$0	$0	$0	$46,550	
Golf Lessons	$175	$175	$175	$175	$175	$175	$0		$0	$0	$0	$0	$0	$1,050	
Merchandise Sales	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$0		$0	$0	$0	$0	$0	$59,594	
Restaurant	$2,359	$3,141	$4,837	$3,029	$2,377	$4,154	$0		$0	$0	$0	$0	$0	$19,897	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$0		$0	$0	$0	$0	$0	$9,116	
Miscellaneous Income	$2,867	$145	$189	$95	$105	$6	$0		$0	$0	$0	$0	$0	$3,407	
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$0		$0	$0	$0	$0	$0	$1,168,510	

Golf Course Expenditures:
Other Contractual Services	

$710	

$1,035	

$1,035	

$1,635	

$1,847	

$798	

$0		

$0	

$0	

$0	

$0	

$0	

$7,059	
Telephone/Internet	$106	$106	$106	$106	$106	$106	$0		$0	$0	$0	$0	$0	$636	
Postage	$0	$41	$1,495	$0	$0	$0	$0		$0	$0	$0	$0	$0	$1,536	
Printing & Binding	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Utilities	$1,217	$1,288	$1,201	$1,262	$1,262	$1,151	$0		$0	$0	$0	$0	$0	$7,381	
Repairs & Maintenance	$419	$250	$0	$1,661	$2,596	$1,881	$0		$0	$0	$0	$0	$0	$6,807	
Advertising	($350)	$2,099	$4,117	$665	$1,364	$894	$0		$0	$0	$0	$0	$0	$8,788	
Bank Charges	$2,332	$3,112	$3,184	$3,636	$4,992	$4,426	$0		$0	$0	$0	$0	$0	$21,681	
Office Supplies	$78	$327	$115	$19	$263	$315	$0		$0	$0	$0	$0	$0	$1,117	
Operating Supplies	$442	$345	$566	$822	$110	$258	$0		$0	$0	$0	$0	$0	$2,543	
Dues, Licenses & Subscriptions	$180	$0	$293	$0	$943	$1,002	$0		$0	$0	$0	$0	$0	$2,418	
Drug Testing - All Departments	$0	$0	$49	$49	$0	$97	$0		$0	$0	$0	$0	$0	$195	
Training, Education & Employee Relations	$51	$381	$0	$0	$675	$0	$0		$0	$0	$0	$0	$0	$1,107	
Contractual Security	$482	$519	$662	$197	$196	$382	$0		$0	$0	$0	$0	$0	$2,439	
IT Services	$0	$435	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$435	
Total Golf Course Expenditures	$5,667	$9,938	$12,822	$10,052	$14,353	$11,309	$0		$0	$0	$0	$0	$0	$64,141	

Restaurant Expenditures:															
Pest Control	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$0	$571	
Equipment Lease	$100	$147	$100	$100	$99	$99	$0		$0	$0	$0	$0	$0	$645	
Total Restaurant Expenditures	$195	$242	$195	$195	$194	$194	$0		$0	$0	$0	$0	$0	$1,215	

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

Golf Operations:
Salaries	

$16,087	

$18,232	

$16,814	

$17,038	

$15,326	

$17,461	

$0		

$0	

$0	

$0	

$0	

$0	

$100,958	
Administrative Fee	$1,586	$1,816	$1,511	$1,434	$1,193	$1,299	$0		$0	$0	$0	$0	$0	$8,839	
FICA Expense	$1,231	$1,395	$1,286	$1,304	$1,172	$1,336	$0		$0	$0	$0	$0	$0	$7,723	
Health Insurance	$43	$43	$33	$0	$33	$33	$0		$0	$0	$0	$0	$0	$185	
Workers Compensation	$439	$498	$459	$465	$419	$477	$0		$0	$0	$0	$0	$0	$2,757	
Unemployment	$521	$515	$569	$1,022	$920	$918	$0		$0	$0	$0	$0	$0	$4,465	
Golf Printing	$0	$0	$1,200	$0	$0	$0	$0		$0	$0	$0	$0	$0	$1,200	
Utilities	$1,686	$1,629	$1,517	$1,655	$1,586	$1,680	$0		$0	$0	$0	$0	$0	$9,753	
Repairs	$0	$0	$0	$355	$0	$0	$0		$0	$0	$0	$0	$0	$355	
Pest Control	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$0	$571	
Supplies	$1,410	$1,019	$876	$1,205	$719	$1,318	$0		$0	$0	$0	$0	$0	$6,547	
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	$7,179	$7,776	$8,573	$7,971	$7,033	$0		$0	$0	$0	$0	$0	$46,216	
Cart Maintenance	$251	$272	$1,275	$604	$711	$1,268	$0		$0	$0	$0	$0	$0	$4,380	
Driving Range	$32	$0	$733	$556	$227	$0	$0		$0	$0	$0	$0	$0	$1,548	
Total Golf Operation Expenditures	$31,062	$32,692	$34,144	$34,307	$30,372	$32,920	$0		$0	$0	$0	$0	$0	$195,497	

Merchandise Sales:															
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$0		$0	$0	$0	$0	$0	$42,945	
Total Merchandise Sales	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$0		$0	$0	$0	$0	$0	$42,945	

Golf Course Maintenance:
Salaries	

$32,200	

$38,863	

$31,368	

$38,115	

$26,216	

$33,570	

$0		

$0	

$0	

$0	

$0	

$0	

$200,333	
Administrative Fees	$852	$1,035	$822	$1,037	$815	$913	$0		$0	$0	$0	$0	$0	$5,474	
FICA Expense	$2,400	$2,819	$2,279	$2,776	$1,901	$2,456	$0		$0	$0	$0	$0	$0	$14,633	
Employee Insurance	$6,053	$3,786	$2,834	$3,671	$1,751	$2,785	$0		$0	$0	$0	$0	$0	$20,880	
Workers Compensation	$877	$1,061	$856	$1,039	$714	$914	$0		$0	$0	$0	$0	$0	$5,462	
Unemployment	$0	$0	$334	$2,177	$1,454	$1,393	$0		$0	$0	$0	$0	$0	$5,358	
Consulting Fees	$500	$500	$500	$500	$0	$0	$0		$0	$0	$0	$0	$0	$2,000	
Fire Alarm System	$512	$0	$45	$0	$0	$0	$0		$0	$0	$0	$0	$0	$557	
Utilities/Water	$2,072	$2,322	$1,885	$2,066	$2,301	$2,094	$0		$0	$0	$0	$0	$0	$12,740	
Repairs	$4,341	$7,770	$817	$6,763	$1,613	$3,201	$0		$0	$0	$0	$0	$0	$24,505	
Fuel & Oil	$2,720	$1,078	$1,038	$320	$3,513	$2,491	$0		$0	$0	$0	$0	$0	$11,160	
Pest Control	$88	$88	$88	$88	$88	$88	$0		$0	$0	$0	$0	$0	$526	
Irrigation/Drainage	$1,150	$1,525	$1,527	$736	$736	$473	$0		$0	$0	$0	$0	$0	$6,147	
Sand and Topsoil	$321	$321	$0	$641	$0	$618	$0		$0	$0	$0	$0	$0	$1,902	
Flower/Mulch	$296	$0	$337	$1,496	$296	$754	$0		$0	$0	$0	$0	$0	$3,180	
Fertilizer	$7,254	$3,173	$3,618	$2,497	$2,360	$4,851	$0		$0	$0	$0	$0	$0	$23,753	
Seed/Sod	$0	$1,681	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$1,681	
Trash Removal	$240	$402	$0	$201	$402	$0	$0		$0	$0	$0	$0	$0	$1,244	
Contingency	$0	$0	$0	$0	$0	$1,234	$0		$0	$0	$0	$0	$0	$1,234	
First Aid	$0	$71	$0	$0	$0	$51	$0		$0	$0	$0	$0	$0	$121	
Office Supplies	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Operating Supplies	$743	$1,487	$144	$0	$485	$26	$0		$0	$0	$0	$0	$0	$2,885	
Training	$0	$0	$0	$0	$0	$552	$0		$0	$0	$0	$0	$0	$552	
Janitorial Supplies	$17	$155	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$172	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Uniforms	$592	$797	$777	$622	$622	$777	$0		$0	$0	$0	$0	$0	$4,187	
Equipment Rental	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Equipment Lease	$12,688	$11,952	$13,484	$9,219	$13,229	$13,100	$0		$0	$0	$0	$0	$0	$73,672	
Small Tools	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Total Golf Course Maintenance	$75,915	$80,884	$62,755	$73,966	$58,497	$72,340	$0		$0	$0	$0	$0	$0	$424,358	

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	$20	$20	$20	$20	$20	$0		$0	$0	$0	$0	$0	$120	
Dissemination	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$0	$0	$500	
Trustee Fees	$342	$342	$342	$342	$342	$342	$0		$0	$0	$0	$0	$0	$2,050	
Annual Audit	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$0	$0	$750	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$0	$0	$28,140	
Insurance	$6,127	$6,127	$6,127	$6,365	$6,127	$7,673	$0		$0	$0	$0	$0	$0	$38,548	
Property Taxes	$1,250	$1,250	$1,126	$1,757	$1,621	$3,431	$0		$0	$0	$0	$0	$0	$10,436	
Total Administrative Expenditures	$12,637	$12,637	$12,514	$13,382	$13,009	$16,364	$0		$0	$0	$0	$0	$0	$80,544	
															
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$0		$0	$0	$0	$0	$0	$1,168,510	
															
Total Expenditures	$131,958	$140,634	$131,059	$139,121	$119,433	$146,493	$0		$0	$0	$0	$0	$0	$808,699	
															
Operating Income (Loss)	$19,193	$11,560	$52,463	$75,076	$89,314	$112,204	$0		$0	$0	$0	$0	$0	$359,810	

Non Operating Revenues/(Expenditures):
Special Assessments - Debt Service	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$0		

$0	

$0	

$0	

$0	

$0	

$280,125	
Interest Income	$1	$0	$1	$1	$1	$0	$0		$0	$0	$0	$0	$0	$5	
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	($5,203)	$0		$0	$0	$0	$0	$0	($5,203)	
Interest Expense	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	$0		$0	$0	$0	$0	$0	($70,212)	
Principal Expense	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0		$0	$0	$0	$0	$0	($212,500)	
Total Non Operating  Revenues/(Expenditures)	($385)	($431)	($430)	($430)	($430)	($5,634)	$0		$0	$0	$0	$0	$0	($7,740)	
															
Net Non Operating Income / (Loss)	$18,808	$11,129	$52,033	$74,646	$88,883	$106,570	$0		$0	$0	$0	$0	$0	$352,070	

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	

$9,725	

$10,462	

$8,683	

$9,199	

$12,288	

$0	

$0		

$0	

$0	

$0	

$0	

$59,594	
Total Revenues	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$0	$0		$0	$0	$0	$0	$59,594	

Expenditures															
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$0	$0		$0	$0	$0	$0	$42,945	
Total Expenditures	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$0	$0		$0	$0	$0	$0	$42,945	
															
Operating Income (Loss)	$2,756	$5,484	$1,832	$1,464	$6,191	($1,078)	$0	$0		$0	$0	$0	$0	$16,649	

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:	$280,133	
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:		$234,599	
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
3/31/20		Actuals
3/31/21		
Variance		Year to Date
3/31/20		Year to Date
3/31/21		
Variance	

Revenues:
Greens Fees	

$	167,889		

$	205,130		

$	37,240		

$	746,620		

$	877,247		

$	130,627	
Gift Cards - Sales	$	635		$	1,059		$	424		$	4,808		$	6,444		$	1,636	
Gift Cards - Usage	$	(1,819)		$	(2,014)		$	(195)		$	(8,839)		$	(10,960)		$	(2,121)	
Season Advance/Trail Fees	$	20,130		$	21,986		$	1,856		$	110,109		$	126,223		$	16,114	
Associate Memberships	$	2,607		$	4,582		$	1,975		$	24,174		$	29,941		$	5,767	
Driving Range	$	7,006		$	9,812		$	2,807		$	36,444		$	46,550		$	10,105	
Golf Lessons	$	175		$	175		$	-		$	1,050		$	1,050		$	-	
Merchandise Sales	$	9,935		$	12,288		$	2,353		$	56,285		$	59,594		$	3,310	
Restaurant	$	2,372		$	4,154		$	1,782		$	13,778		$	19,897		$	6,119	
Special Assessments - Operations	$	1,877		$	1,519		$	(358)		$	11,264		$	9,116		$	(2,148)	
Miscellaneous Income	   $	4,524 		   $	6 		   $	(4,518) 		   $	14,831 		   $	3,407 		   $	(11,424) 	
Total Revenues	   $	215,332 		   $	258,697 		   $	43,365 		   $ 1,010,524 		   $ 1,168,510 		   $	157,986 	
Expenditures:
Golf Course Expenditures	
$	11,203		
$	11,309		
$	(106)		
$	72,349		
$	64,141		
$	8,208	
Restaurant	$	193		$	194		$	(2)		$	1,157		$	1,215		$	(58)	
Golf Operations	$	36,493		$	32,920		$	3,574		$	194,866		$	195,497		$	(631)	
Merchandise Sales	$	5,813		$	13,366		$	(7,554)		$	35,724		$	42,945		$	(7,222)	
Golf Course Maintenance	$	90,509		$	72,340		$	18,169		$	498,198		$	424,358		$	73,841	
Administrative	   $	13,230 		   $	16,364 		   $	(3,134) 		   $	74,178 		   $	80,544 		   $	(6,365) 	
Total Expenditures	   $	157,441 		   $	146,493 		   $	10,948 		   $	876,473 		   $	808,699 		   $	67,773 	
Operating Income/(Loss)	   $	57,891 		   $	112,204 		   $	54,313 		   $	134,051 		   $	359,810 		   $	225,760 	

Viera East
Community Development District
Special Assessment Receipts - FY2021

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	

11/13/19	$	72,600.70	$	15,592.25	$	45,847.31	$	11,161.14	$	72,600.70	
11/20/20	$	843,706.63	$	181,200.57	$	532,800.40	$	129,705.66	$ 843,706.63	
12/4/20	$	1,899,535.57	$	407,958.07	$	1,199,555.95	$	292,021.55	$1,899,535.57	
12/16/20	$	443,096.08	$	95,162.54	$	279,815.00	$	68,118.54	$ 443,096.08	
1/12/21	$	177,142.96	$	38,044.51	$	111,865.71	$	27,232.74	$ 177,142.96	
2/9/21	$	34,365	$	7,380	$	21,701	$	5,283	$	34,364.84	
3/9/21	$	37,193	$	7,988	$	23,487	$	5,718	$	37,193	

	$	3,507,640	$	753,326	$	2,215,073	$	539,240	$	3,507,640	

	Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,376,297	63.15%	$	2,215,073	$	(2,191,586)	$	23,487	
General Fund	$	808,157	21.48%	$	753,326	$	(753,326)	$	-	
Recreation Fund	$	578,489	15.37%	$	539,240	$	(533,523)	$	5,718	
						
	$	3,762,943	100.00%	$	3,507,640	$	(3,478,435)	$	29,205	

Percentage Collected	93.22%