Viera East
Community Development District

Unaudited Financial Reporting
April 30, 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 April 30, 2021

Governmental Fund Types

 Golf 

Totals

Assets

General	Capital Reserve	Debt Service Capital Projects

Course/Recreation (memorandum only) 

Operating Account	$637,094	$83,593	----	----	$598,271	$1,318,958
Accounts Receivable	----	----	----	----	$1,312	$1,312
Rent Receivable		----		----	----	----	$2,155		$2,155 Due From Golf Course	$45,845	$10,406	----	----		----	$56,251
Due From General Fund	----	$404	$87,633	----	$97,743	$185,779
Due From Capital Reserve		$209	----	----	----		$7,552		$7,762 Due from Debt Service	$11,030	----	----	----	$22,922	$33,953 Due from Other			----	----	----	----		$2,678		$2,678
Due from Capital Projects	----	$62,609	----	----	$750	$63,359
Inventory - Pro Shop	----	----	----	----	$40,141	$40,141 Investments:
State Board	----	$89,216	----	----	----	$89,216
Benefit Assessment- Series 2012	----	----	----	----	$499,321	$499,321
Reserve - Series 2012	----	----	----	----	$280,134	$280,134
Bond Service- Series 2006	----	----	$2,574,168	----	----	$2,574,168
Reserve- Series 2020	----	----	$234,600	----	----	$234,600
Temporary Interest Series 2020	----	----	$361,244	----	----	$361,244
Project- Series 2020	----	----	----	$4,320,983	----	$4,320,983

Total Assets	$699,001	$246,227	$3,257,644	$4,320,983	$2,777,857	$11,301,711

Improvements (Net of Depreciation)		----	----	----	----	$1,130,855	$1,130,855 Prepaid Expenses- Operations	$4,822	----	----	----		$94,023		$98,845
Liabilities
Accounts Payable	$9,243	----	----	----	$11,365	$20,609
Accrued Expenses	$5,659	----	----	----	$13,886	$19,544
Deferred  Revenue- Season Advance	----	----	----	----	$71,272	$71,272 Deferred  Revenue- Special Assessments O&M	----	----	----	----		$7,597		$7,597
Deferred Revenue- Special Assessments Debt	----	----	----	----	$239,380	$239,380 Deposit-Divots Grill	----	----	----	----		$2,000		$2,000
Due to General Fund	----	$209	$11,030	----	$45,845	$57,085
Accrued Interest Payable	----	----	----	----	$112,464	$112,464
Accrued Principal Payable	----	----	----	----	$212,500	$212,500
Sales Tax Payable	----	----	----	----	$6,022	$6,022
Event Deposits	----	----	----	----	($1,818)	($1,818)
Due to Golf Course	$97,743	$7,552	$22,922	----	----	$128,217
Due to Debt Service	$87,633	----	----	----	----	$87,633
Due to Capital Reserve	$404	----	----	$62,609		$10,406		$73,418 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	----	----	----	----	($673,215)	($673,215)
Fund Balances
Assigned - First Quarter	$176,000	----	----	----	----	$176,000
Nonspendable - Prepaid Expense	$4,822	----	----	----	----	$4,822
Unassigned	$317,498	----	----	----	----	$317,498
Assigned- Capital Reserve Fund	----	$238,466	----	----	----	$238,466
Restricted for Capital Projects	----	----	----	$4,258,374	----	$4,258,374

Total Liabilities, Fund Equity, Other	$699,001	$246,227	$3,257,644	$4,320,983	$2,777,857	$11,301,711

Restricted for Debt Service	----	----	$3,223,691	----	----	$3,223,691

Page 1

Revenues		
Maintenance Assessments	$808,157	$808,157	$775,142	($33,015)	
Golf Course Administrative Services	$56,280	$32,830	$32,830	$0	
Donations fpr Park Material	$0	$0	$2,000	$2,000	
Interest Income	$100	$58	$4	($55)	
Total Revenues	$864,536	$841,045	$809,975	($31,069)	

Administrative Expenditures					
Supervisors Fees	$30,496	$17,789	$18,107	($317)	
Engineering Fees	$5,000	$2,917	$1,390	$1,527	
Attorney's Fees	$5,000	$2,917	$6,889	($3,972)	
Dissemination	$1,000	$583	$583	$0	
Trustee Fees	$5,600	$3,267	$3,267	($0)	
Annual Audit	$6,500	$3,792	$1,925	$1,867	
Collection Agent	$2,500	$1,458	$1,459	($0)	
Management Fees	$100,440	$58,590	$58,590	$0	
Postage	$1,500	$875	$1,697	($822)	
Printing & Binding	$2,500	$1,458	$870	$588	
Insurance- Liability	$7,475	$4,360	$5,475	($1,115)	
Legal Advertising	$1,500	$875	$839	$36	
Other Current Charges	$1,500	$875	$281	$594	
Office Supplies	$1,500	$875	$102	$773	
Dues & Licenses	$175	$102	$102	($0)	
Information Technology	$3,400	$1,983	$1,983	$0	
Total Administrative	$176,086	$102,717	$103,558	($841)	

Operating Expenditures		
Salaries	$149,299	$87,091	$83,448	$3,643	
Administrative Fee	$1,659	$968	$1,398	($430)	
FICA Expense	$11,421	$6,662	$5,156	$1,506	
Employee Insurance	$16,914	$9,867	$9,160	$706	
Workers Compensation	$2,926	$1,707	$2,357	($651)	
Unemployment	$853	$498	$992	($495)	
Other Contractual	$7,500	$4,375	$4,473	($98)	
Training	$500	$292	$0	$292	
Uniforms	$500	$292	$0	$292	
Total Operating	$191,572	$111,750	$106,985	$4,765	

Maintenance Expenditures					
Canal Maintenance	$14,000	$8,167	$0	$8,167	
Lake Bank Restoration	$60,000	$60,000	$57,000	$3,000	
Environmental Services	$20,000	$11,667	$2,812	$8,855	
Water Management System	$99,000	$57,750	$62,230	($4,480)	
Control Burns	$15,000	$8,750	$2,790	$5,960	
Contingencies	$2,000	$1,167	$0	$1,167	
Fire Line Maintenance	$3,000	$1,750	$800	$950	
Basin Repair	$4,000	$2,333	$0	$2,333	
Total Maintenance	$217,000	$151,583	$125,633	$25,951	

Grounds Maintenance Expenditures		
Salaries	$140,787	$82,126	$75,371	$6,755	
Administrative Fees	$3,684	$2,149	$2,053	$96	
FICA	$10,770	$6,283	$5,568	$714	
Health Insurance	$18,818	$10,977	$9,630	$1,347	
Workers Compensation	$2,759	$1,609	$2,058	($449)	
Unemployment	$2,120	$1,237	$1,636	($399)	
Telephone	$6,250	$3,646	$3,979	($333)	
Utilities	$5,500	$3,208	$4,192	($984)	
Property Appraiser	$1,990	$1,990	$1,989	$2	
Insurance	$1,663	$970	$874	$96	
Repairs	$15,000	$8,750	$13,644	($4,894)	
Fuel	$10,000	$5,833	$6,569	($735)	
Park Maintenance	$2,500	$1,458	$760	$698	
Sidewalk Maintenance	$5,000	$2,917	$0	$2,917	
Chemicals	$4,000	$2,333	$759	$1,574	
Contingencies	$4,000	$4,000	$4,755	($755)	
Refuse	$6,000	$3,500	$2,880	$620	
Office Supplies	$750	$750	$743	$7	
Uniforms	$3,000	$1,750	$1,525	$225	
Fire Alarm System	$6,500	$3,792	$4,758	($966)	
Rain Bird Pump System	$27,576	$16,086	$16,319	($233)	
Park Materials	$0	$0	$2,347	($2,347)	
Total Grounds Maintenance	$278,667	$165,364	$162,409	$2,955	
					
Total Expenditures	$863,325	$531,415	$498,585	$32,830	
					
Operating Income (Loss)	$1,211	$309,630	$311,390	$1,761	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($1,211)	($404)	($404)	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating  Revenues/(Expenditures)	($1,211)	($404)	($404)	$0	
					
Excess Revenue/(Expenditures)	($0)	$309,226	$310,987	$1,761	
					
Beginning Fund Balance	$0		$187,333		
					
Ending Fund Balance	$0		$498,320		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2021

Variance

Actual
4/30/21

Prorated Budget
4/30/21

Adopted
Budget

Revenues

Interest Income	$2,500	$1,458	$94	($1,364)	
Reserve Funding - Transfer In (General)	$1,211	$404	$404	$0	
Reserve Funding - Transfer In (Golf)	$31,219	$10,406	$10,406	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$34,930	$12,268	$10,904	($1,364)	

Expenditures					
Capital Outlay	$100,000	$71,416	$71,416	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$71,416	$71,416	$0	
					
Excess Revenues/(Expenditures)	($90,070)		($60,512)		
					
Beginning Fund Balance	$229,102		$298,978		
					
Ending Fund Balance	$139,032		$238,466		

Viera East Community Development District

Check Date	Vendor	Detail	Amount

Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending April 30, 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	
4/8/21	ABC Contrete Cutting Inc	Bollard Project	$	1,292.65	
5/19/21	Uline	Message Ctr Sign	$	750.00	
5/19/21	Amazon	Playground Supplies	$	169.85	
Total	   $	71,416.28 	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending April 30, 2021

	Adopted	Prorated Budget	Actual
Budget	4/30/21	4/30/21	Variance	
Revenues				
Special Assessments	$2,376,297	$2,376,297	$2,279,219	($97,078)	
Interest Income	$1,500	$875	$35	($840)	
Total Revenues	$2,377,797	$2,377,172	$2,279,254	($97,918)	

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)	$2,152,610	
			
Beginning Fund Balance	$522,357	$475,238	
			
Ending Fund Balance	$506,866	$2,627,848	

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2021

Variance

Actual
4/30/21

Prorated Budget
4/30/21

Adopted
Budget

Revenues

Interest Income	$1,000	$583	$18	($566)

$1,000	$583	$18	($566)

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)		($52,662)		
					
Beginning Fund Balance	$648,505		$648,505		
					
Ending Fund Balance	$506,518		$595,843		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2021

Actual
4/30/21

Revenues

Interest Income	$160

$160

Total Revenues

Expenditures

Capital Outlay	$1,831,338
Cost of Issuance	$0

$1,831,338

Total Expenditures

($1,831,177)

Excess Revenues/(Expenditures)

$6,089,551

Beginning Fund Balance

$4,258,374

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
4,299	
3,627	
672	
26,199	
19,349	
6,850	
Member Rounds	10,000	854	1,029	(175)	6,473	5,489	984	
Comp Rounds	3,000	143	309	(166)	1,383	1,647	(264)	
EZ Links	3,000	0	309	(309)	-	1,580	(1,580)	
GolfNow	2,000	264	206	58	1,965	1,098	867	
Total Memberships	60	8	-	8	57	60	(3)	
Revenue per Round								
Paid Rounds	$40	$39	$42	($4)	$40	$43	($3)	
Revenues								
Greens Fees/Cart Fees	$1,426,357	$165,529	$153,333	$12,195	$1,042,776	$832,279	$210,497	
Gift Cards - Sales	$25,000	$862	$2,688	($1,825)	$7,307	$14,588	($7,281)	
Gift Cards - Usage	($25,000)	($2,108)	($2,688)	$579	($13,068)	($14,588)	$1,519	
Season Advance/Trail Fees	$210,000	$18,207	$22,575	($4,368)	$144,430	$122,535	$21,895	
Associate Memberships	$42,000	$3,160	$4,515	($1,355)	$33,101	$24,507	$8,594	
Driving Range	$80,000	$7,463	$8,600	($1,137)	$54,013	$46,680	$7,333	
Golf Lessons	$2,100	$175	$226	($51)	$1,225	$1,225	($0)	
Merchandise Sales	$115,000	$11,856	$12,363	($506)	$71,450	$67,103	$4,348	
Restaurant	$20,000	$3,225	$2,150	$1,075	$23,122	$11,670	$11,452	
Special Assessments - Operations	$18,239	$1,519	$1,519	$0	$10,635	$9,116	$1,519	
Miscellaneous Income	$15,000	$113	$1,250	($1,137)	$3,520	$7,497	($3,977)	
Total Revenues	$1,928,696	$210,000	$206,530	$3,470	$1,378,510	$1,122,612	$255,898	

Golf Course Expenditures								
Other Contractual Services	$15,000	$2,278	$1,250	($1,028)	$9,337	$8,747	($591)	
Telephone/Internet	$5,500	$106	$458	$352	$742	$3,207	$2,465	
Postage	$2,000	$87	$167	$80	$1,623	$1,166	($456)	
Printing & Binding	$1,000	$0	$83	$83	$0	$583	$583	
Utilities	$15,900	$1,322	$1,324	$2	$8,703	$9,271	$568	
Repairs & Maintenance	$8,000	$554	$666	$112	$7,361	$4,665	($2,697)	
Advertising	$45,000	$830	$3,749	$2,919	$9,617	$26,240	$16,622	
Bank Charges	$35,000	$5,601	$2,916	($2,686)	$27,282	$20,409	($6,874)	
Office Supplies	$4,000	$324	$333	$9	$1,441	$2,332	$891	
Operating Supplies	$5,000	$289	$417	$127	$2,832	$2,916	$83	
Dues, Licenses & Subscriptions	$8,000	$793	$666	($127)	$3,211	$4,665	$1,454	
Drug Testing - All Departments	$500	$292	$42	($250)	$486	$292	($195)	
Training, Education & Employee Relations	$3,000	$130	$250	$120	$1,237	$1,749	$512	
Contractual Security	$3,000	$382	$250	($132)	$2,820	$1,749	($1,071)	
IT Services	$3,000	$95	$250	$155	$530	$1,749	$1,219	
Total Golf Course Expenditures	$153,900	$13,083	$12,820	($263)	$77,224	$89,739	$12,516	

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

Restaurant Expenditures
Pest Control	
$1,200	
$95	
$123	
$28	
$666	
$782	
$116	
Equipment Lease	$1,100	$124	$113	($11)	$769	$717	($52)	
Total Restaurant Expenditures	$2,300	$219	$237	$17	$1,435	$1,499	$64	

Golf Operation Expenditures								
Salaries	$210,900	$15,775	$17,574	$1,799	$116,733	$123,020	$6,287	
Administrative Fee	$19,957	$1,236	$1,663	$427	$10,075	$11,641	$1,566	
FICA Expense	$16,547	$1,207	$1,379	$172	$8,930	$9,652	$722	
Health Insurance	$707	$33	$59	$26	$218	$412	$194	
Workers Compensation	$4,239	$431	$353	($78)	$3,188	$2,473	($715)	
Unemployment	$12,786	$790	$1,065	$276	$5,254	$7,458	$2,204	
Golf Printing	$2,200	$0	$183	$183	$1,200	$1,283	$83	
Utilities	$22,500	$1,676	$1,875	$199	$11,429	$13,125	$1,696	
Repairs	$250	$0	$21	$21	$355	$146	($209)	
Pest Control	$1,200	$95	$100	$5	$666	$700	$34	
Supplies	$10,000	$1,255	$833	($422)	$7,802	$5,833	($1,969)	
Uniforms	$1,500	$0	$125	$125	$0	$875	$875	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,167	$1,167	
Fuel	$500	$0	$42	$42	$0	$292	$292	
Cart Lease	$99,000	$7,555	$8,250	$695	$53,771	$57,750	$3,979	
Cart Maintenance	$4,000	$435	$333	($102)	$4,815	$2,333	($2,482)	
Driving Range	$10,000	$0	$833	$833	$1,548	$5,833	$4,286	
Total Golf Operation Expenditures	$418,286	$30,488	$34,856	$4,368	$225,985	$243,994	$18,009	

Merchandise Sales								
Cost of Goods Sold	$77,000	$6,058	$6,417	$358	$49,004	$44,917	($4,087)	
Total Merchandise Sales	$77,000	$6,058	$6,417	$358	$49,004	$44,917	($4,087)	

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

Golf Course Maintenance
Salaries	
$452,632	
$29,500	
$37,719	
$8,219	
$229,833	
$264,035	
$34,202	
Administrative Fees	$11,919	$935	$993	$59	$6,408	$6,953	$545	
FICA Expense	$3,756	$2,206	$313	($1,893)	$16,838	$2,191	($14,647)	
Employee Insurance	$49,336	$2,737	$4,111	$1,374	$23,617	$28,779	$5,162	
Workers Compensation	$11,023	$806	$919	$113	$6,267	$6,430	$163	
Unemployment	$8,170	$320	$681	$361	$5,679	$4,766	($913)	
Consulting Fees	$6,000	$0	$500	$500	$2,000	$3,500	$1,500	
Fire Alarm System	$4,000	$0	$333	$333	$557	$2,333	$1,777	
Utilities/Water	$26,200	$2,733	$2,183	($550)	$15,473	$15,283	($190)	
Repairs	$48,000	$909	$4,000	$3,091	$25,414	$28,000	$2,586	
Fuel & Oil	$40,000	$2,377	$3,333	$956	$13,537	$23,333	$9,796	
Pest Control	$1,000	$88	$83	($4)	$614	$583	($30)	
Irrigation/Drainage	$30,000	$1,047	$2,500	$1,453	$7,194	$17,500	$10,306	
Sand and Topsoil	$26,500	$1,457	$2,208	$752	$3,359	$15,458	$12,100	
Flower/Mulch	$7,000	$0	$583	$583	$3,180	$4,083	$904	
Fertilizer	$139,000	$10,200	$11,583	$1,383	$33,953	$81,083	$47,130	
Seed/Sod	$16,500	$0	$1,375	$1,375	$1,681	$9,625	$7,944	
Trash Removal	$2,000	$402	$167	($235)	$1,646	$1,167	($479)	
Contingency	$6,000	$345	$500	$155	$1,579	$3,500	$1,921	
First Aid	$800	$0	$67	$67	$121	$467	$345	
Office Supplies	$1,000	$0	$83	$83	$0	$583	$583	
Operating Supplies	$15,000	$565	$1,250	$685	$3,450	$8,750	$5,300	
Training	$1,000	$314	$83	($230)	$865	$583	($282)	
Janitorial Supplies	$1,000	$0	$83	$83	$172	$583	$411	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$583	$583	
Uniforms	$8,500	$806	$708	($97)	$4,992	$4,958	($34)	
Equipment Rental	$2,000	$31	$167	$136	$31	$1,167	$1,136	
Equipment Lease	$165,000	$10,009	$13,750	$3,741	$83,682	$96,250	$12,568	
Small Tools	$500	$0	$42	$42	$0	$292	$292	
Total Golf Course Maintenance	$1,084,836	$67,785	$90,403	$22,618	$492,143	$632,821	$140,678	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$875	
$875	
Arbitrage	$600	$20	$50	$30	$140	$350	$210	
Dissemination	$1,000	$83	$83	$0	$583	$583	$0	
Trustee Fees	$4,100	$342	$342	($0)	$2,392	$2,392	($0)	
Annual Audit	$1,500	$125	$125	$0	$875	$875	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$32,830	$32,830	$0	
Insurance	$77,000	$7,241	$6,417	($824)	$45,788	$44,917	($872)	
Property Taxes	$15,000	$1,622	$1,250	($372)	$12,058	$8,750	($3,308)	
Total Administrative Expenditures	$156,980	$14,123	$13,082	($1,041)	$94,666	$91,572	($3,094)	
								
Total Revenues	$1,928,696	$210,000	$206,530	$3,470	$1,378,510	$1,122,612	$255,898	
								
Total Expenditures	$1,893,302	$131,756	$157,814	$26,058	$940,456	$1,104,542	$164,086	
								
Operating Income (Loss)	$35,394	$78,244	$48,716	$29,527	$438,054	$18,070	$419,984	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	($0)	$326,813	$326,813	($0)	
Interest Income	$1,000	$2	$83	($81)	$7	$583	($576)	
Gain on Sale of Asset	$0	$0	$0	$0	$45	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	($31,219)	($5,203)	($5,203)	$0	($10,406)	($10,406)	$0	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($81,915)	($81,915)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($247,917)	($247,917)	($0)	
Total Non Operating  Revenues/(Expenditures)	($35,394)	($5,632)	($5,551)	($81)	($13,373)	($12,842)	($531)	
								
Change in Net Assets	$0	$72,611	$43,165	$29,446	$424,681	$5,229	$419,453	
								
Beginning Net Assets	$0	----	----	----	($1,097,897)	----	----	
								
Ending Net Assets	$0	----	----	----	($673,215)	----	----	

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	

$11,856	

$0	

$0	

$0	

$0	

$0	

$71,450	
Total Revenues	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$11,856	$0	$0	$0	$0	$0	$71,450	

Expenditures														
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$0	$0	$0	$0	$0	$49,004	
Total Expenditures	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$0	$0	$0	$0	$0	$49,004	
														
Operating Income (Loss)	$2,756	$5,484	$1,832	$1,464	$6,191	($1,078)	$5,798	$0	$0	$0	$0	$0	$22,447	

	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	$21,815		$0		$0		$0		$0	$0	$775,142	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0	$0	$32,830	
Donations for Park Material	$0	$0	$0	$0	$0	$1,000	$1,000		$0		$0		$0		$0	$0	$2,000	
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	$27,505		$0		$0		$0		$0	$0	$809,975	

Administrative Expenditures																		
Supervisors Fees	$2,678	$2,384	$2,900	$1,415	$2,328	$2,561	$3,841		$0		$0		$0		$0	$0	$18,107	
Engineering Fees	$0	$0	$475	$150	$0	$615	$150		$0		$0		$0		$0	$0	$1,390	
Attorney's Fees	$0	$0	$1,524	$0	$4,785	$580	$0		$0		$0		$0		$0	$0	$6,889	
Dissemination	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0	$0	$583	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467		$0		$0		$0		$0	$0	$3,267	
Annual Audit	$275	$275	$275	$275	$275	$275	$275		$0		$0		$0		$0	$0	$1,925	
Collection Agent	$208	$208	$208	$208	$208	$208	$208		$0		$0		$0		$0	$0	$1,459	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0		$0		$0	$0	$58,590	
Postage	$364	$198	$138	$324	$52	$585	$35		$0		$0		$0		$0	$0	$1,697	
Printing & Binding	$206	$70	$125	$50	$212	$87	$121		$0		$0		$0		$0	$0	$870	
Insurance- Liability	$608	$608	$608	$1,358	$608	$1,075	$608		$0		$0		$0		$0	$0	$5,475	
Legal Advertising	$296	$0	$0	$271	$271	$0	$0		$0		$0		$0		$0	$0	$839	
Other Current Charges	$78	$29	$59	$17	$17	$49	$33		$0		$0		$0		$0	$0	$281	
Office Supplies	$20	$20	$20	$20	$0	$12	$10		$0		$0		$0		$0	$0	$102	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15		$0		$0		$0		$0	$0	$102	
Information Technology	$283	$283	$283	$283	$283	$283	$283		$0		$0		$0		$0	$0	$1,983	
Total Administrative	$13,953	$13,011	$15,550	$13,307	$17,974	$15,265	$14,499		$0		$0		$0		$0	$0	$103,558	

Operating Expenditures																		
Salaries	$11,153	$13,540	$12,302	$12,301	$11,077	$11,947	$11,129		$0		$0		$0		$0	$0	$83,448	
Administration Fee	$556	$157	$143	$143	$129	$139	$129		$0		$0		$0		$0	$0	$1,398	
FICA Expense	$382	$928	$843	$845	$563	$788	$808		$0		$0		$0		$0	$0	$5,156	
Health Insurance	$1,281	$1,281	$1,281	$1,359	$1,319	$1,319	$1,319		$0		$0		$0		$0	$0	$9,160	
Workers Compensation	$305	$218	$336	$336	$500	$359	$304		$0		$0		$0		$0	$0	$2,357	
Unemployment	$0	$152	$191	$374	$100	$112	$63		$0		$0		$0		$0	$0	$992	
Other Contractual	$462	$1,225	$903	$462	$341	$462	$619		$0		$0		$0		$0	$0	$4,473	
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	$14,371		$0		$0		$0		$0	$0	$106,985	

	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	$430		$0		$0		$0		$0	$0	$2,812	
Water Management System	$7,887	$8,087	$13,107	$8,087	$7,833	$9,341	$7,887		$0		$0		$0		$0	$0	$62,230	
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	$8,317		$0		$0		$0		$0	$0	$125,633	

Grounds Maintenance Expenditures																		
Salaries	$10,364	$12,255	$11,279	$11,316	$9,888	$10,604	$9,665		$0		$0		$0		$0	$0	$75,371	
Administrative Fees	$288	$409	$318	$298	$241	$258	$241		$0		$0		$0		$0	$0	$2,053	
FICA	$780	$907	$832	$829	$723	$775	$723		$0		$0		$0		$0	$0	$5,568	
Health Insurance	$1,452	$1,428	$1,265	$1,344	$1,404	$1,357	$1,380		$0		$0		$0		$0	$0	$9,630	
Workers Compensation	$283	$335	$308	$309	$270	$290	$264		$0		$0		$0		$0	$0	$2,058	
Unemployment	$21	$25	$202	$650	$401	$272	$64		$0		$0		$0		$0	$0	$1,636	
Telephone	$633	$544	$554	$551	$563	$563	$572		$0		$0		$0		$0	$0	$3,979	
Utilities	$506	$780	$534	$536	$594	$699	$543		$0		$0		$0		$0	$0	$4,192	
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	$125		$0		$0		$0		$0	$0	$874	
Repairs	$3,081	$837	$1,593	$1,696	$724	$2,634	$3,079		$0		$0		$0		$0	$0	$13,644	
Fuel	$1,442	$531	$511	$158	$1,837	$1,064	$1,026		$0		$0		$0		$0	$0	$6,569	
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	($230)		$0		$0		$0		$0	$0	$4,755	
Refuse	$480	$240	$240	$240	$960	$480	$240		$0		$0		$0		$0	$0	$2,880	
Office Supplies	$512	$212	$0	$0	$0	$20	$0		$0		$0		$0		$0	$0	$743	
Uniforms	$199	$247	$245	$196	$196	$245	$196		$0		$0		$0		$0	$0	$1,525	
Fire Alarm System	$512	$588	$512	$512	$512	$512	$1,611		$0		$0		$0		$0	$0	$4,758	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298		$0		$0		$0		$0	$0	$16,319	
Park Materials	$0	$0	$0	$0	$0	$0	$2,347		$0		$0		$0		$0	$0	$2,347	
Total Grounds Maintenance	$23,190	$21,762	$24,450	$24,829	$21,608	$22,426	$24,146		$0		$0		$0		$0	$0	$162,409	
																		
Total Expenditures	$76,391	$100,571	$70,072	$63,356	$62,484	$64,378	$61,333		$0		$0		$0		$0	$0	$498,585	
																		
Operating Income (Loss)	($71,701)	$100,912	$437,739	($20,619)	($50,413)	($50,701)	($33,827)		$0		$0		$0		$0	$0	$311,390	

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

$0	

$0	

$0	

$0	

$0	

($202)	

($202)		

$0		

$0		

$0		

$0	

$0	

($404)	
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)	($202)		$0		$0		$0		$0	$0	($404)	
																		
Excess Revenue/(Expenditures)	($71,701)	$100,912	$437,739	($20,619)	($50,413)	($50,902)	($34,029)		$0		$0		$0		$0	$0	$310,987	

	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	

4,299	

0		

0	

0	

0	

0	

26,199	
Member Rounds	701	666	816	1,012	836	1,008	854	0		0	0	0	580	6,473	
Comp Rounds	237	152	234	239	182	196	143	0		0	0	0	0	1,383	
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	264

$39	0

$0		0

$0	0

$0	0

$0	0

$0	1,965

$276	
Revenues:
Greens Fees	
$107,375	
$107,634	
$130,099	
$165,174	
$161,835	
$205,130	
$165,529	
$0		
$0	
$0	
$0	
$0	
$1,042,776	
Gift Cards - Sales	$458	$636	$3,462	$433	$398	$1,059	$862	$0		$0	$0	$0	$0	$7,307	
Gift Cards - Usage	($803)	($482)	($2,812)	($3,031)	($1,817)	($2,014)	($2,108)	$0		$0	$0	$0	$0	($13,068)	
Season Advance/Trail Fees	$18,051	$20,606	$22,572	$21,363	$21,645	$21,986	$18,207	$0		$0	$0	$0	$0	$144,430	
Associate Memberships	$3,950	$3,081	$4,661	$7,900	$5,767	$4,582	$3,160	$0		$0	$0	$0	$0	$33,101	
Driving Range	$5,963	$6,015	$8,358	$8,857	$7,544	$9,812	$7,463	$0		$0	$0	$0	$0	$54,013	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$0		$0	$0	$0	$0	$1,225	
Merchandise Sales	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$11,856	$0		$0	$0	$0	$0	$71,450	
Restaurant	$2,359	$3,141	$4,837	$3,029	$2,377	$4,154	$3,225	$0		$0	$0	$0	$0	$23,122	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$0		$0	$0	$0	$0	$10,635	
Miscellaneous Income	$2,867	$145	$189	$95	$105	$6	$113	$0		$0	$0	$0	$0	$3,520	
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$210,000	$0		$0	$0	$0	$0	$1,378,510	

Golf Course Expenditures:
Other Contractual Services	

$710	

$1,035	

$1,035	

$1,635	

$1,847	

$798	

$2,278	

$0		

$0	

$0	

$0	

$0	

$9,337	
Telephone/Internet	$106	$106	$106	$106	$106	$106	$106	$0		$0	$0	$0	$0	$742	
Postage	$0	$41	$1,495	$0	$0	$0	$87	$0		$0	$0	$0	$0	$1,623	
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	$1,322	$0		$0	$0	$0	$0	$8,703	
Repairs & Maintenance	$419	$250	$0	$1,661	$2,596	$1,881	$554	$0		$0	$0	$0	$0	$7,361	
Advertising	($350)	$2,099	$4,117	$665	$1,364	$894	$830	$0		$0	$0	$0	$0	$9,617	
Bank Charges	$2,332	$3,112	$3,184	$3,636	$4,992	$4,426	$5,601	$0		$0	$0	$0	$0	$27,282	
Office Supplies	$78	$327	$115	$19	$263	$315	$324	$0		$0	$0	$0	$0	$1,441	
Operating Supplies	$442	$345	$566	$822	$110	$258	$289	$0		$0	$0	$0	$0	$2,832	
Dues, Licenses & Subscriptions	$180	$0	$293	$0	$943	$1,002	$793	$0		$0	$0	$0	$0	$3,211	
Drug Testing - All Departments	$0	$0	$49	$49	$0	$97	$292	$0		$0	$0	$0	$0	$486	
Training, Education & Employee Relations	$51	$381	$0	$0	$675	$0	$130	$0		$0	$0	$0	$0	$1,237	
Contractual Security	$482	$519	$662	$197	$196	$382	$382	$0		$0	$0	$0	$0	$2,820	
IT Services	$0	$435	$0	$0	$0	$0	$95	$0		$0	$0	$0	$0	$530	
Total Golf Course Expenditures	$5,667	$9,938	$12,822	$10,052	$14,353	$11,309	$13,083	$0		$0	$0	$0	$0	$77,224	

Restaurant Expenditures:															
Pest Control	$95	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$666	
Equipment Lease	$100	$147	$100	$100	$99	$99	$124	$0		$0	$0	$0	$0	$769	
Total Restaurant Expenditures	$195	$242	$195	$195	$194	$194	$219	$0		$0	$0	$0	$0	$1,435	

	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	

$15,775	

$0		

$0	

$0	

$0	

$0	

$116,733	
Administrative Fee	$1,586	$1,816	$1,511	$1,434	$1,193	$1,299	$1,236	$0		$0	$0	$0	$0	$10,075	
FICA Expense	$1,231	$1,395	$1,286	$1,304	$1,172	$1,336	$1,207	$0		$0	$0	$0	$0	$8,930	
Health Insurance	$43	$43	$33	$0	$33	$33	$33	$0		$0	$0	$0	$0	$218	
Workers Compensation	$439	$498	$459	$465	$419	$477	$431	$0		$0	$0	$0	$0	$3,188	
Unemployment	$521	$515	$569	$1,022	$920	$918	$790	$0		$0	$0	$0	$0	$5,254	
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	$1,676	$0		$0	$0	$0	$0	$11,429	
Repairs	$0	$0	$0	$355	$0	$0	$0	$0		$0	$0	$0	$0	$355	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$666	
Supplies	$1,410	$1,019	$876	$1,205	$719	$1,318	$1,255	$0		$0	$0	$0	$0	$7,802	
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	$7,555	$0		$0	$0	$0	$0	$53,771	
Cart Maintenance	$251	$272	$1,275	$604	$711	$1,268	$435	$0		$0	$0	$0	$0	$4,815	
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	$30,488	$0		$0	$0	$0	$0	$225,985	

Merchandise Sales:															
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$0		$0	$0	$0	$0	$49,004	
Total Merchandise Sales	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$0		$0	$0	$0	$0	$49,004	

Golf Course Maintenance:
Salaries	

$32,200	

$38,863	

$31,368	

$38,115	

$26,216	

$33,570	

$29,500	

$0		

$0	

$0	

$0	

$0	

$229,833	
Administrative Fees	$852	$1,035	$822	$1,037	$815	$913	$935	$0		$0	$0	$0	$0	$6,408	
FICA Expense	$2,400	$2,819	$2,279	$2,776	$1,901	$2,456	$2,206	$0		$0	$0	$0	$0	$16,838	
Employee Insurance	$6,053	$3,786	$2,834	$3,671	$1,751	$2,785	$2,737	$0		$0	$0	$0	$0	$23,617	
Workers Compensation	$877	$1,061	$856	$1,039	$714	$914	$806	$0		$0	$0	$0	$0	$6,267	
Unemployment	$0	$0	$334	$2,177	$1,454	$1,393	$320	$0		$0	$0	$0	$0	$5,679	
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	$2,733	$0		$0	$0	$0	$0	$15,473	
Repairs	$4,341	$7,770	$817	$6,763	$1,613	$3,201	$909	$0		$0	$0	$0	$0	$25,414	
Fuel & Oil	$2,720	$1,078	$1,038	$320	$3,513	$2,491	$2,377	$0		$0	$0	$0	$0	$13,537	
Pest Control	$88	$88	$88	$88	$88	$88	$88	$0		$0	$0	$0	$0	$614	
Irrigation/Drainage	$1,150	$1,525	$1,527	$736	$736	$473	$1,047	$0		$0	$0	$0	$0	$7,194	
Sand and Topsoil	$321	$321	$0	$641	$0	$618	$1,457	$0		$0	$0	$0	$0	$3,359	
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	$10,200	$0		$0	$0	$0	$0	$33,953	
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	$402	$0		$0	$0	$0	$0	$1,646	
Contingency	$0	$0	$0	$0	$0	$1,234	$345	$0		$0	$0	$0	$0	$1,579	
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	$565	$0		$0	$0	$0	$0	$3,450	
Training	$0	$0	$0	$0	$0	$552	$314	$0		$0	$0	$0	$0	$865	
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	$806	$0		$0	$0	$0	$0	$4,992	
Equipment Rental	$0	$0	$0	$0	$0	$0	$31	$0		$0	$0	$0	$0	$31	
Equipment Lease	$12,688	$11,952	$13,484	$9,219	$13,229	$13,100	$10,009	$0		$0	$0	$0	$0	$83,682	
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	$67,785	$0		$0	$0	$0	$0	$492,143	

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	$20	$0		$0	$0	$0	$0	$140	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$0	$583	
Trustee Fees	$342	$342	$342	$342	$342	$342	$342	$0		$0	$0	$0	$0	$2,392	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$0	$875	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$0	$32,830	
Insurance	$6,127	$6,127	$6,127	$6,365	$6,127	$7,673	$7,241	$0		$0	$0	$0	$0	$45,788	
Property Taxes	$1,250	$1,250	$1,126	$1,757	$1,621	$3,431	$1,622	$0		$0	$0	$0	$0	$12,058	
Total Administrative Expenditures	$12,637	$12,637	$12,514	$13,382	$13,009	$16,364	$14,123	$0		$0	$0	$0	$0	$94,666	
															
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$210,000	$0		$0	$0	$0	$0	$1,378,510	
															
Total Expenditures	$131,958	$140,634	$131,059	$139,121	$119,433	$146,493	$131,756	$0		$0	$0	$0	$0	$940,456	
															
Operating Income (Loss)	$19,193	$11,560	$52,463	$75,076	$89,314	$112,204	$78,244	$0		$0	$0	$0	$0	$438,054	

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

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$0		

$0	

$0	

$0	

$0	

$326,813	
Interest Income	$1	$0	$1	$1	$1	$0	$2	$0		$0	$0	$0	$0	$7	
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)	($5,203)	$0		$0	$0	$0	$0	($10,406)	
Interest Expense	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	$0		$0	$0	$0	$0	($81,915)	
Principal Expense	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0		$0	$0	$0	$0	($247,917)	
Total Non Operating  Revenues/(Expenditures)	($385)	($431)	($430)	($430)	($430)	($5,634)	($5,632)	$0		$0	$0	$0	$0	($13,373)	
															
Net Non Operating Income / (Loss)	$18,808	$11,129	$52,033	$74,646	$88,883	$106,570	$72,611	$0		$0	$0	$0	$0	$424,681	

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	
4/9/21	$	101,577	$	21,815	$	64,146	$	15,616	$	101,577	
						
	$	3,609,216	$	775,142	$	2,279,219	$	554,856	$	3,609,216	

	Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,376,297	63.15%	$	2,279,219	$	(2,191,586)	$	87,633	
General Fund	$	808,157	21.48%	$	775,142	$	(775,142)	$	-	
Recreation Fund	$	578,489	15.37%	$	554,856	$	(533,523)	$	21,333	
						
	$	3,762,943	100.00%	$	3,609,216	$	(3,500,250)	$	108,966	

Percentage Collected	95.91%

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

	Actuals
4/30/20		Actuals
4/30/21		
Variance		Year to Date
4/30/20		Year to Date
4/30/21		
Variance	

Revenues:
Greens Fees	

$	104,181		

$	165,529		

$	61,347		

$	850,801		

$ 1,042,776		

$	191,975	
Gift Cards - Sales	$	213		$	862		$	650		$	5,021		$	7,307		$	2,286	
Gift Cards - Usage	$	(795)		$	(2,108)		$	(1,314)		$	(9,634)		$	(13,068)		$	(3,434)	
Season Advance/Trail Fees	$	18,542		$	18,207		$	(335)		$	128,651		$	144,430		$	15,779	
Associate Memberships	$	2,133		$	3,160		$	1,027		$	26,307		$	33,101		$	6,794	
Driving Range	$	8,212		$	7,463		$	(749)		$	44,657		$	54,013		$	9,356	
Golf Lessons	$	175		$	175		$	-		$	1,225		$	1,225		$	-	
Merchandise Sales	$	10,715		$	11,856		$	1,141		$	67,000		$	71,450		$	4,451	
Restaurant	$	3,061		$	3,225		$	164		$	16,839		$	23,122		$	6,282	
Special Assessments - Operations	$	1,877		$	1,519		$	(358)		$	13,141		$	10,635		$	(2,506)	
Miscellaneous Income	   $	1,983 		   $	113 		   $	(1,870) 		   $	16,813 		   $	3,520 		   $	(13,294) 	
Total Revenues	   $	150,298 		   $	210,000 		   $	59,702 		   $ 1,160,821 		   $ 1,378,510 		   $	217,689 	
Expenditures:
Golf Course Expenditures	
$	9,646		
$	13,083		
$	(3,437)		
$	81,995		
$	77,224		
$	4,772	
Restaurant	$	193		$	219		$	(27)		$	1,350		$	1,435		$	(85)	
Golf Operations	$	41,343		$	30,488		$	10,855		$	236,209		$	225,985		$	10,224	
Merchandise Sales	$	8,297		$	6,058		$	2,239		$	44,021		$	49,004		$	(4,983)	
Golf Course Maintenance	$	85,909		$	67,785		$	18,124		$	584,107		$	492,143		$	91,965	
Administrative	   $	12,325 		   $	14,123 		   $	(1,797) 		   $	86,504 		   $	94,666 		   $	(8,162) 	
Total Expenditures	   $	157,713 		   $	131,756 		   $	25,957 		   $ 1,034,186 		   $	940,456 		   $	93,730 	
Operating Income/(Loss)	   $	(7,415) 		   $	78,244 		   $	85,659 		   $	126,635 		   $	438,054 		   $	311,419 	

I. Cash Flows:

Actuals

Projections

May

June

July

August

September

Totals

Starting Funds
Carry Forward
Revenues
Golf Course
Course Operations
Restaurant

($ 198,106) ($ 162,953) ($   150,727)  ($ 123,980)  ($    137,162)  ($ 2,151,437)
($ 196,048) ($ 161,263) ($   149,165)  ($ 122,698)  ($    135,742)  ($ 2,120,303)

($ 2,058) ($ 1,690) ($

1,562) ($

1,282) ($

1,420) ($

31,134)

Total All Cash

($ 725,221) ($ 727,759) ($ 718,237) ($ 681,843) ($ 658,663) ($ 2,151,437)

Expenses
Golf Course
Course Operations
Restaurant

($ 160,416) ($ 160,248) ($   160,374)  ($ 160,342)  ($    160,358)  ($ 1,742,192)
($ 160,179) ($ 160,054) ($   160,194)  ($ 160,194)  ($    160,194)  ($ 1,739,836)

($

237) ($

194) ($

180) ($

147) ($

163) ($

2,356)

Cash Less Expenses

Viera East Cash Flow Analysis  FY 2021

October	
November	
December	
January	
February	
March	
April	

($ 89,060)	($ 108,254)	($119,814)	($ 172,277)	($ 247,353)	($ 336,667)	($ 448,871)	

($527,115)	($ 564,805)	($	567,510)	($	557,863)	($	521,501)	

($ 151,152)	($ 152,194)	($ 183,522)	($ 214,197)	($ 208,747)	($ 258,697)	($ 210,000)	
($ 148,793)	($ 149,053)	($ 178,685)	($211,168)	($ 206,370)	($ 254,543)	($ 206,775)	
($ 2,359)	($ 3,141)	($ 4,837)	($ 3,029)	($ 2,377)	($ 4,154)	($	3,225)	
		
($ 240,212)	($ 260,448)	($ 303,336)	($ 386,474)	($ 456,100)	($ 595,364)	($ 658,871)	

($ 131,958)	($ 140,634)	($ 131,059)	($ 139,121)	($119,433)	($ 146,493)	($ 131,756)	
($ 131,763)	($ 140,392)	($ 130,864)	($ 138,926)	($119,239)	($ 146,299)	($	131,537)	
($	195)	($	242)	($	195)	($	195)	($	194)	($	194)	($	219)	

($ 108,254)	($119,814)	($ 172,277)	($ 247,353)	($ 336,667)	($ 448,871)	($ 527,115)	

($ 564,805)	($ 567,510)	($	557,863)	($	521,501)	($	498,306)	

	Projected Revenues FY 2021	($ 2,151,437)	
	Projected Expenses FY 2021	($ 1,742,192)	
	Projected Surplus(Deficit) FY 2021	($ 409,245)	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$39.00	$42.66	$1.63	($8.55)	
$28.77	$34.57	$2.94	$7.52	
$32.41	$35.54	$5.17	$12.58	
$36.86	$39.92	$0.08	($19.66)	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$22.89	$27.92	$9.67	$3.81	
$32.90	$36.91	$3.99	$2.33	
PY	PY	Vs. PY
Monthly
($336)
$1.80	Vs. PY
Year to Date
$15,781
$1.09	
Monthly	Year to Date			
$18,542	$128,647			
$19.52	$23.36			

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf- Associate Member	$40.64	$34.10	
Rounds of Golf- CDD Resident	$31.71	$42.09	
Rounds of Golf - Public	$37.58	$48.12	
Rounds of Golf - Golf Now / EZ Links	$36.94	$20.26	
Rounds of Golf- Tournaments	$33.50	$33.49	
Rounds of Golf- Misc	$0.00	$0.00	
Rain Check Issued	$32.56	$31.73	
TOTAL - Average $ per round of Golf	$36.89	$39.23	

	Monthly	Year to Date	
Membership Revenue	 	$18,206 	 	$144,428 	
Average $ per round of Golf	$21.32	$24.44	

Viera East Community Development District
Detailed Rounds of Golf Report
Apr-21
PY - PREVIOUS YEAR

Revenues

Monthly

Year to Date

100%

35,246

100%

5,578

TOTAL ROUNDS OF GOLF

6%

5%	1,965 

 	264 

Rounds of golf - GolfNow/EZ Links

1,264

148

2%
2%

1%
1%

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

17%

 	5,909 
5,909

15%

 	854 
854

Member Rounds Rounds of Golf - Members Total Member Rounds

26,108

4,312

16%
14%
32%
14%
0%
0%
-2%

15%
16%
36%
11%
1%
0%
-2%

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

597
667

78
70

5,540
4,931
11,353
4,761
80
- (557)

820
901
1,998
619
78
- (104)

PY	
PY	
Vs. PY
Monthly

372
61
455
335
78
0
(68)
1,233

(96)
(96)

(69)
(35)
(104)

18

1,051	
Vs. PY
Year to Date

2,002
(733)
(140)
3,136
80
0
(152)
4,193

401
401

(469)
(261)
(730)

190

4,054	
Monthly	Year to Date			
448	3,538			
840	5,664			
1,543	11,493			
284	1,625			
0	0			
0	0			
(36)	(405)			
3,079	21,915			
950	5,508			
950	5,508			
147	1,066			
105	928			
252	1,994			
246	1,775			
4,527	31,192			

Greens Fee Revenue		
Rounds of Golf- Associate Member	$33,322	21%	$188,934	18%	
Rounds of Golf- CDD Resident	$28,574	18%	$207,529	20%	
Rounds of Golf - Public	$75,083	47%	$546,333	53%	
Rounds of Golf - Golf Now / EZ Links	$22,867	14%	$96,466	9%	
Rounds of Golf- Tournaments	$2,613	2%	$2,679	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($3,386)	-2%	($17,674)	-2%	

TOTAL GREENS FEE REVENUE	
$159,073	
100%	
$1,024,267	
100%	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$17,474	$150,919	$15,848	$38,015	
$24,167	$195,794	$4,407	$11,735	
$50,006	$408,503	$25,077	$137,830	
$10,469	$64,875	$12,398	$31,591	
$0	$0	$2,613	$2,679	
$0	$0	$0	$0	
($824)	($11,307)	($2,562)	($6,367)	

$101,292	
$808,784	
$57,781	
$215,483