Viera East
Community Development District

Unaudited Financial Reporting
December 31, 2021

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2006 Income Statement	

8	

Debt Service Series 2020 Income Statement	

9	

Capital Projects Series 2020 Income Statement	

10-13	

Golf Course Income Statement	

14	

Restaurant Income Statement	

15-16	

Month by Month- General Fund	

17-20	

Month by Month- Golf Course	

21	

Month by Month- Restaurant	

22	

Month by Month- Proshop	

23	
Long Term Debt Report	

24	
FY2022 Tax Receipt Schedule	

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

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$2,507,131	$138,955	----	----	$644,227	$3,290,314	
Accounts Receivable	----	----	----	----	$295	$295	
Due From Golf Course	$19,718	$450,000	----	----	----	$469,718	
Due From General Fund	----	----	$1,274,402	----	$493,636	$1,768,038	
Due From Capital Reserve	$209	----	----	----	$128	$337	
Due from Debt Service	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$4,173	$4,173	
Due from Capital Projects	----	$84,721	----	----	$32,005	$116,726	
Inventory - Pro Shop	----	----	----	----	$32,728	$32,728	
Inventory - Hook and Eagle	----	----	----	----	$18,602	$18,602	
Investments:						
State Board	----	$121,693	----	----	----	$121,693	
Benefit Assessment- Series 2012	----	----	----	----	$4,118	$4,118	
Reserve - Series 2012	----	----	----	----	$280,130	$280,130	
Bond Service- Series 2012	----	----	----	----	$14	$14	
Bond Service- Series 2006	----	----	$1,004,392	----	----	$1,004,392	
Reserve- Series 2020	----	----	$234,607	----	----	$234,607	
Temporary Interest Series 2020	----	----	$180,638	----	----	$180,638	
Project- Series 2020	----	----	----	$4,784,710	----	$4,784,710	
Improvements (Net of Depreciation)	----	----	----	----	$1,138,838	$1,138,838	
Prepaid Expenses- Operations	$12,204	----	----	----	$137,689	$149,892	
Total Assets	$2,539,263	$795,369	$2,694,039	$4,784,710	$2,809,504	$13,622,884	
Liabilities						
Accounts Payable	$14,831	$34,634	----	----	$26,295	$75,760	
Accrued Expenses	$	10,279	----	----	----	$12,865	$23,144	
Deferred Revenue- Season Advance	----	----	----	----	$69,585	$69,585	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$13,674	$13,674	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$357,288	$357,288	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	----	----	$19,718	$19,928	
Due to Capital Reserve	----	----	----	----	$450,000	$450,000	
Accrued Interest Payable	----	----	----	----	$68,124	$68,124	
Accrued Principal Payable	----	----	----	----	$105,250	$105,250	
Sales Tax Payable	----	----	----	----	$10,881	$10,881	
Event Deposits	----	----	----	----	($1,896)	($1,896)	
Due to Golf Course	$493,636	----	$22,922	$32,005	----	$548,563	
Due to Debt Service	$1,274,402	----	----	----	----	$1,274,402	
Due to Capital Reserve	----	----	----	$84,721	----	$84,721	
Accrued Payroll Payable	$14,365	----	----	----	$36,911	$51,276	
Bonds Payable - Series 2012	----	----	----	----	$2,895,000	$2,895,000	
Bond Discount	----	----	----	----	($13,414)	($13,414)	
Deferred Loss	----	----	----	----	($130,973)	($130,973)	
Fund Equity						
Net Assets	----	----	----	----	($1,111,618)	($1,111,618)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$12,204	----	----	----	----	$12,204	
Unassigned	$543,547	----	----	----	----	$543,547	
Assigned- Capital Reserve Fund	----	$760,525	----	----	----	$760,525	
Restricted for Capital Projects	----	----	----	$4,667,984	----	$4,667,984	
Restricted for Debt Service	----	----	$2,671,116	----	----	$2,671,116	
Total Liabilities, Fund Equity, Other	$2,539,263	$795,369	$2,694,039	$4,784,710	$2,809,504	$13,622,884	

Revenues		
Maintenance Assessments	$808,157	$720,278	$720,278	$0	
Golf Course Administrative Services	$56,280	$14,070	$14,070	$0	
Donations for Park Material	$0	$0	$2,450	$2,450	
Interest Income	$100	$25	$52	$27	
Total Revenues	$864,536	$734,373	$736,850	$2,477	

Administrative Expenditures					
Supervisors Fees	$30,496	$7,624	$6,063	$1,561	
Engineering Fees	$5,000	$1,250	$0	$1,250	
Attorney's Fees	$5,000	$1,250	$3,289	($2,039)	
Dissemination	$1,000	$250	$250	$0	
Trustee Fees	$5,600	$1,400	$0	$1,400	
Annual Audit	$6,500	$1,625	$0	$1,625	
Collection Agent	$2,500	$625	$625	$0	
Management Fees	$103,454	$25,863	$25,864	($0)	
Postage	$1,500	$375	$345	$30	
Printing & Binding	$2,500	$625	$214	$411	
Insurance- Liability	$8,040	$2,010	$1,749	$261	
Legal Advertising	$1,500	$375	$0	$375	
Other Current Charges	$1,500	$375	$130	$245	
Office Supplies	$1,500	$375	$20	$355	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$1,063	$1,063	($0)	
Total Administrative	$180,515	$45,260	$39,786	$5,474	

Operating Expenditures		
Salaries	$147,487	$36,872	$38,779	($1,907)	
Administration Fee	$1,388	$347	$290	$57	
FICA Expense	$11,283	$2,821	$2,634	$187	
Health Insurance	$17,410	$4,353	$3,270	$1,083	
Workers Compensation	$2,891	$723	$698	$25	
Unemployment	$842	$211	$86	$125	
Other Contractual	$7,500	$1,875	$2,797	($922)	
Marketing- Lifestyle/Amenities	$18,000	$4,500	$4,619	($119)	
Training	$500	$125	$0	$125	
Uniforms	$500	$125	$0	$125	
Total Operating	$207,801	$51,950	$53,173	($1,223)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$3,500	$0	$3,500	
Lake Bank Restoration	$30,000	$7,500	$0	$7,500	
Environmental Services	$20,000	$5,000	$0	$5,000	
Water Management System	$99,000	$24,750	$29,753	($5,003)	
Midge Control	$15,000	$3,750	$0	$3,750	
Contingencies	$2,000	$500	$0	$500	
Fire Line Maintenance	$2,000	$500	$2,000	($1,500)	
Basin Repair	$3,000	$750	$0	$750	
Total Maintenance	$185,000	$46,250	$31,753	$14,497	

Grounds Maintenance Expenditures		
Salaries	$166,108	$41,527	$35,557	$5,970	
Administrative Fees	$3,446	$862	$545	$317	
FICA	$12,707	$3,177	$2,608	$569	
Health Insurance	$28,182	$7,046	$4,085	$2,960	
Workers Compensation	$3,256	$814	$629	$185	
Unemployment	$2,506	$627	$172	$454	
Telephone	$6,250	$1,563	$1,723	($161)	
Utilities	$7,200	$1,800	$2,417	($617)	
Property Appraiser	$1,990	$498	$1,989	($1,491)	
Insurance- Property	$2,197	$549	$659	($109)	
Repairs	$15,000	$3,750	$6,688	($2,938)	
Fuel	$10,000	$2,500	$3,467	($967)	
Park Maintenance	$7,500	$1,875	$146	$1,729	
Sidewalk Repair	$10,000	$2,500	$0	$2,500	
Chemicals	$4,000	$1,000	$1,122	($122)	
Contingencies	$4,000	$1,000	$800	$200	
Refuse	$6,000	$1,500	$960	$540	
Office Supplies	$750	$188	$0	$188	
Uniforms	$3,000	$750	$726	$24	
Fire Alarm System	$7,500	$1,875	$1,535	$340	
Rain Bird Pump System	$27,576	$6,894	$7,125	($231)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$82,292	$74,702	$7,590	
					
Total Expenditures	$902,484	$225,752	$199,414	$26,338	
					
Operating Income (Loss)	($37,948)	$508,621	$537,436	$28,815	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($5,000)	$0	$0	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	($5,000)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	($42,948)	$508,621	$537,436	$28,815	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$731,750		

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

Adopted
Budget

Prorated Budget
12/31/21

Actual
12/31/21

Variance

Revenues

Interest Income	$1,000	$250	$33	($217)	
Reserve Funding - Transfer In (General)	$5,000	$0	$0	$0	
Reserve Funding - Transfer In (Golf)	$6,694	$0	$0	$0	
Reserve Funding - Transfer In (PY Excess)	$0	$0	$450,000	$450,000	
Total Revenues	$12,694	$250	$450,033	$449,783	

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)	($112,306)		$450,033		
					
Beginning Fund Balance	$315,696		$310,492		
					
Ending Fund Balance	$203,390		$760,525		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending December 31, 2021

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

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

	Adopted
Budget	Prorated Budget
12/31/21	Actual
12/31/21	
Variance	
Revenues					
Special Assessments	$2,089,942	$1,862,682	$1,862,682	$0	
Interest Income	$100	$25	$6	($19)	
Total Revenues	$2,090,042	$1,862,707	$1,862,687	($19)	

Expenditures					
Series 2006 Interest-11/1	
$65,119	
$65,119	
$65,119	
$0	
Interest-5/1	$65,119	$0	$0	$0	
Principal-5/1	$2,265,000	$0	$0	$0	
Total Expenditures	$2,395,238	$65,119	$65,119	$0	
					
Excess Revenues/(Expenditures)	($305,196)		$1,797,569		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$2,255,871		

Community Development District
Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending December 31, 2021

Adopted
Budget

Prorated Budget	Actual
12/31/21	12/31/21

Variance

Revenues

Interest Income	$500	$125	$6	($119)	
Total Revenues	$500	$125	$6	($119)	

Expenditures					
Series 2020 Interest-11/1	
$90,308	
$90,308	
$90,308	
$0	
Interest-5/1	$90,308	$0	$0	$0	
Total Expenditures	$180,615	$90,308	$90,308	$0	
					
Excess Revenues/(Expenditures)	($180,115)		($90,302)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$415,245		

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

Number of Rounds
Paid Rounds	
35,250	
3,817	
2,358	
1,459	
10,307	
7,378	
2,929	
Member Rounds	10,000	784	669	115	2,299	2,093	206	
Comp Rounds	3,000	156	201	(45)	699	628	71	
EZ Links	3,000	0	134	(134)	-	561	(561)	
GolfNow	2,000	293	134	159	672	419	253	
Total Memberships	60	13	-	13	14	60	(46)	
Revenue per Round								
Paid Rounds	$40	$40	$50	($9)	$40	$46	($6)	
Revenues								
Greens Fees	$1,426,357	$153,395	$116,961	$36,434	$411,472	$338,047	$73,425	
Gift Cards- Sales	$25,000	$3,300	$2,050	$1,250	$4,045	$5,925	($1,880)	
Gift Cards- Usage	($25,000)	($1,538)	($2,050)	$512	($3,744)	($5,925)	$2,181	
Season Advance/Trail Fees	$210,000	$21,895	$17,220	$4,675	$64,940	$49,770	$15,170	
Associate Memberships	$42,000	$3,555	$3,444	$111	$7,858	$9,954	($2,096)	
Driving Range	$80,000	$10,607	$6,560	$4,047	$25,202	$18,960	$6,242	
Golf Lessons	$2,100	$175	$172	$3	$525	$498	$27	
Merchandise Sales	$115,000	$10,220	$9,430	$790	$30,144	$27,255	$2,889	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$4,558	$4,558	$0	
Miscellaneous Income	$15,000	$1,266	$1,250	$17	$3,615	$3,749	($134)	
Total Revenues	$1,908,696	$204,396	$156,556	$47,840	$548,614	$452,790	$95,824	

Golf Course Expenditures								
Other Contractual Services	$15,000	$609	$1,250	$640	$3,618	$3,749	$130	
Telephone	$2,500	$106	$208	$102	$318	$625	$307	
Postage	$2,000	$0	$167	$167	$0	$500	$500	
Printing & Binding	$1,000	$0	$83	$83	$0	$250	$250	
Utilities	$15,900	$671	$1,324	$654	$1,406	$3,973	$2,568	
Repairs & Maintenance	$8,000	$1,886	$666	($1,219)	$7,024	$1,999	($5,024)	
Marketing- Golf Marketing	$39,000	$2,434	$3,249	$815	$5,917	$9,746	$3,830	
Bank Charges	$35,000	$4,390	$2,916	($1,475)	$11,792	$8,747	($3,045)	
Office Supplies	$4,000	$340	$333	($7)	$1,104	$1,000	($105)	
Operating Supplies	$5,000	$516	$417	($100)	$837	$1,250	$412	
Dues, Licenses & Subscriptions	$8,000	$238	$666	$428	$418	$1,999	$1,581	
Drug Testing- All departments	$500	$0	$42	$42	$0	$125	$125	
Training, Education & Employee Relations	$3,000	$234	$250	$16	$324	$750	$425	
Contractual Security	$3,000	$268	$250	($18)	$268	$750	$482	
IT Services	$3,000	$575	$250	($325)	$1,385	$750	($635)	
Total Golf Course Expenditures	$144,900	$12,266	$12,070	($196)	$34,411	$36,211	$1,800	

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

Golf Operation Expenditures
Salaries	
$239,595	
$17,856	
$19,965	
$2,110	
$53,571	
$59,896	
$6,325	
Administrative Fee	$19,039	$1,510	$1,587	$76	$4,235	$4,760	$524	
FICA Expense	$18,329	$1,352	$1,527	$175	$4,059	$4,582	$523	
Health Insurance	$739	$663	$62	($601)	$1,780	$185	($1,596)	
Workers Compensation	$4,696	$308	$391	$83	$951	$1,174	$223	
Unemployment	$12,835	$403	$1,070	$666	$1,071	$3,209	$2,138	
Golf Printing	$2,200	$0	$183	$183	$0	$550	$550	
Utilities	$22,500	$2,138	$1,875	($263)	$5,206	$5,625	$419	
Repairs	$250	$0	$21	$21	$50	$63	$13	
Pest Control	$1,200	$99	$100	$1	$315	$300	($15)	
Supplies	$10,000	$1,697	$833	($863)	$3,403	$2,500	($903)	
Uniforms	$1,500	$0	$125	$125	$0	$375	$375	
Training, Education & Employee Relations	$2,000	$150	$167	$17	$150	$500	$350	
Fuel	$500	$0	$42	$42	$0	$125	$125	
Cart Lease	$87,763	$6,908	$7,314	$406	$21,343	$21,941	$598	
Cart Maintenance	$4,000	$0	$333	$333	$1,181	$1,000	($181)	
Driving Range	$10,000	$1,015	$833	($182)	$4,015	$2,500	($1,515)	
Total Golf Operation Expenditures	$437,146	$34,100	$36,428	$2,328	$101,331	$109,284	$7,953	

Merchandise Sales								
Cost of Goods Sold	$77,000	$9,352	$6,417	($2,935)	$19,961	$19,250	($711)	
Total Merchandise Sales	$77,000	$9,352	$6,417	($2,935)	$19,961	$19,250	($711)	

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

Golf Course Maintenance
Salaries	
$420,047	
$40,894	
$35,004	
($5,890)	
$115,385	
$105,012	
($10,373)	
Administrative Fees	$9,595	$743	$800	$57	$2,117	$2,399	$281	
FICA Expense	$32,134	$3,065	$2,678	($387)	$8,648	$8,034	($615)	
Employee Insurance	$43,225	$2,978	$3,602	$624	$8,032	$10,806	$2,774	
Workers Compensation	$9,341	$703	$778	$75	$2,042	$2,335	$293	
Unemployment	$7,165	$577	$597	$20	$742	$1,791	$1,050	
Fire Alarm System	$4,000	$0	$333	$333	$0	$1,000	$1,000	
Utilities/Water	$26,200	$1,957	$2,183	$226	$5,830	$6,550	$720	
Repairs	$48,000	$1,966	$4,000	$2,034	$6,734	$12,000	$5,266	
Fuel & Oil	$40,000	$1,768	$3,333	$1,566	$7,643	$10,000	$2,357	
Pest Control	$1,000	$95	$83	($12)	$306	$250	($56)	
Irrigation/Drainage	$30,000	$926	$2,500	$1,574	$2,737	$7,500	$4,763	
Sand and Topsoil	$26,500	$489	$2,208	$1,719	$2,510	$6,625	$4,115	
Flower/Mulch	$7,000	$1,508	$583	($924)	$2,978	$1,750	($1,228)	
Fertilizer	$139,000	$11,196	$11,583	$388	$47,792	$34,750	($13,042)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$4,125	$4,125	
Trash Removal	$2,000	$0	$167	$167	$620	$500	($120)	
Contingency	$6,000	$0	$500	$500	$3,950	$3,950	$0	
First Aid	$800	$0	$67	$67	$151	$200	$49	
Office Supplies	$1,000	$0	$83	$83	$0	$250	$250	
Operating Supplies	$15,000	$1,579	$1,250	($329)	$5,842	$3,750	($2,092)	
Training	$1,000	$0	$83	$83	$886	$250	($636)	
Janitorial Supplies	$1,000	$0	$83	$83	$30	$250	$220	
Janitorial Services	$20,000	$950	$1,667	$717	$2,822	$5,000	$2,179	
Soil & Water Testing	$1,000	$250	$83	($167)	$1,663	$250	($1,413)	
Uniforms	$8,500	$1,645	$708	($937)	$3,111	$2,125	($986)	
Equipment Rental	$2,000	$0	$167	$167	$67	$500	$433	
Equipment Lease	$177,975	$7,673	$14,831	$7,159	$29,665	$44,494	$14,829	
Small Tools	$500	$0	$42	$42	$0	$125	$125	
Total Golf Course Maintenance	$1,096,482	$80,962	$91,374	$10,412	$262,302	$276,571	$14,268	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$375	
$375	
Engineering	$0	$0	$0	$0	$210	$0	($210)	
Arbitrage	$600	$0	$50	$50	$0	$150	$150	
Dissemination	$1,000	$83	$83	$0	$250	$250	$0	
Trustee Fees	$4,100	$0	$342	$342	$0	$1,025	$1,025	
Annual Audit	$1,500	$0	$125	$125	$0	$375	$375	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$14,070	$14,070	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$22,594	$21,255	($1,339)	
Property Taxes	$10,000	$740	$833	$93	$1,610	$2,500	$890	
Total Administrative Expenditures	$159,999	$13,045	$13,333	$288	$38,734	$40,000	$1,266	
								
Total Revenues	$1,908,696	$204,396	$156,556	$47,840	$548,614	$452,790	$95,824	
								
Total Expenditures	$1,915,527	$149,724	$159,621	$9,897	$456,738	$481,314	$24,576	
								
Operating Income (Loss)	($6,831)	$54,671	($3,065)	$57,737	$91,876	($28,525)	$120,400	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$140,064	$140,063	$2	
Interest Income	$1,000	$1	$83	($82)	$4	$250	($246)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($1,674)	$1,674	
Reserve Funding- Transfer Out (PY Excess)	$0	($450,000)	$0	$450,000	($450,000)	$0	($450,000)	
Interfund Transfer In- Restaurant	$17,700	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$0	$300	$0	($300)	$300	$0	$300	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($35,106)	($35,106)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($105,250)	($106,250)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($450,130)	($906)	$449,061	($449,988)	($2,717)	($447,271)	
								
Change in Net Assets	$0	($395,458)	($3,971)	$506,797	($358,113)	($31,242)	($326,871)	
								
Beginning Net Assets	$0	----	----	----	($710,907)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,069,019)	----	----	

Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures For Period Ending December 31, 2021

	Adopted
Budget	Prorated Budget
12/31/21	Actual
12/31/21	
Variance	
Revenues					
Food Sales	$9,200	$1,533	$37,463	$35,930	
Wine Sales	$400	$67	$2,081	$2,014	
Beer Sales	$6,400	$1,067	$28,386	$27,319	
Beverage Sales	$1,600	$267	$7,006	$6,740	
Liquor Sales	$2,400	$400	$12,365	$11,965	
Gift Card Sales	$0	$0	$5,499	$5,499	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$3,333	$92,801	$89,467	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$16,250	($16,250)	
Salaries	$0	$0	$41,043	($41,043)	
Administrative Fee	$0	$0	$1,499	($1,499)	
FICA Expense	$0	$0	$3,713	($3,713)	
Health Insurance	$0	$0	$80	($80)	
Workers Compensation	$0	$0	$640	($640)	
Unemployment	$0	$0	$1,604	($1,604)	
Telephone	$0	$0	$841	($841)	
Utilities	$0	$0	$2,223	($2,223)	
Pest Control	$1,200	$200	$312	($112)	
Equipment Lease	$1,100	$183	$303	($119)	
Repairs	$0	$0	$2,346	($2,346)	
Kitchen Equipment/Supplies	$0	$0	$1,307	($1,307)	
Paper & Plastic Supplies	$0	$0	$2,064	($2,064)	
Operating Supplies	$0	$0	$15,139	($15,139)	
Food Cost	$0	$0	$16,987	($16,987)	
Snack Cost	$0	$0	$3,061	($3,061)	
Beer Cost	$0	$0	$12,742	($12,742)	
Beverage Cost	$0	$0	$3,889	($3,889)	
Wine Cost	$0	$0	$1,064	($1,064)	
Liquor Cost	$0	$0	$4,972	($4,972)	
First Aid	$0	$0	$171	($171)	
Entertainment	$0	$0	$1,100	($1,100)	
Delivery/Gas	$0	$0	$37	($37)	
Dues & License	$0	$0	$2,013	($2,013)	
Total Restaurant Expenditures	$2,300	$383	$135,399	($135,016)	
					
Operating Income (Loss)	$17,700	$2,950	($42,598)	($45,548)	

Non Operating Revenues/(Expenditures)
Interfund Transfer Out- Golf Course	

($17,700)	

$0	

$0	

$0	
Total Non Operating Revenues/(Expenditures)	($17,700)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	$0	$2,950	($42,598)	($45,548)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($42,598)		

Page 14

Viera East
Community Development District
Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending December 31, 2021

Actual
12/31/21

Revenues

Interest Income	$60

$60

Total Revenues

Expenditures

Capital Outlay	$114,099
Cost of Issuance	$0

$114,099

Total Expenditures

($114,038)

Excess Revenues/(Expenditures)

$4,782,022

Beginning Fund Balance

$4,667,984

Ending Fund Balance

Page 9

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$231,577	$488,701	$0	$0		$0		$0		$0		$0		$0		$0	$0	$720,278	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$0	$0		$0		$0		$0		$0		$0		$0	$0	$14,070	
Donations for Park Material	$1,250	$1,200	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,450	
Interest Income	$52	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$52	
Total Revenues	$5,992	$237,467	$493,391	$0	$0		$0		$0		$0		$0		$0		$0	$0	$736,850	

Administrative Expenditures																				
Supervisors Fees	$1,343	$2,247	$2,473	$0	$0		$0		$0		$0		$0		$0		$0	$0	$6,063	
Engineering Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Attorney's Fees	$0	$3,289	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3,289	
Dissemination	$83	$83	$83	$0	$0		$0		$0		$0		$0		$0		$0	$0	$250	
Trustee Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Annual Audit	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Collection Agent	$208	$208	$208	$0	$0		$0		$0		$0		$0		$0		$0	$0	$625	
Management Fees	$8,621	$8,621	$8,621	$0	$0		$0		$0		$0		$0		$0		$0	$0	$25,864	
Postage	$3	$25	$318	$0	$0		$0		$0		$0		$0		$0		$0	$0	$345	
Printing & Binding	$32	$83	$99	$0	$0		$0		$0		$0		$0		$0		$0	$0	$214	
Insurance- Liability	$583	$583	$583	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,749	
Legal Advertising	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Current Charges	$82	$25	$23	$0	$0		$0		$0		$0		$0		$0		$0	$0	$130	
Office Supplies	$0	$10	$10	$0	$0		$0		$0		$0		$0		$0		$0	$0	$20	
Dues & Licenses	$175	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$175	
Information Technology	$354	$354	$354	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,063	
Total Administrative	$11,485	$15,528	$12,773	$0	$0		$0		$0		$0		$0		$0		$0	$0	$39,786	

Operating Expenditures																				
Salaries	$13,286	$12,015	$13,478	$0	$0		$0		$0		$0		$0		$0		$0	$0	$38,779	
Administration Fee	$100	$91	$99	$0	$0		$0		$0		$0		$0		$0		$0	$0	$290	
FICA Expense	$914	$805	$915	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,634	
Health Insurance	$804	$812	$1,653	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3,270	
Workers Compensation	$239	$216	$243	$0	$0		$0		$0		$0		$0		$0		$0	$0	$698	
Unemployment	$0	$0	$86	$0	$0		$0		$0		$0		$0		$0		$0	$0	$86	
Other Contractual	$1,008	$857	$933	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,797	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,619	
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	$18,751	$15,579	$18,844	$0	$0		$0		$0		$0		$0		$0		$0	$0	$53,173	

	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	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Water Management System	$9,768	$10,218	$9,768	$0	$0		$0		$0		$0		$0		$0		$0	$0	$29,753	
Midge Control	$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	$2,000	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,000	
Basin Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$11,768	$10,218	$9,768	$0	$0		$0		$0		$0		$0		$0		$0	$0	$31,753	

Grounds Maintenance Expenditures																				
Salaries	$12,209	$10,821	$12,528	$0	$0		$0		$0		$0		$0		$0		$0	$0	$35,557	
Administrative Fees	$200	$182	$163	$0	$0		$0		$0		$0		$0		$0		$0	$0	$545	
FICA	$894	$792	$922	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,608	
Health Insurance	$1,079	$1,630	$1,376	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,085	
Workers Compensation	$220	$195	$215	$0	$0		$0		$0		$0		$0		$0		$0	$0	$629	
Unemployment	$0	$0	$172	$0	$0		$0		$0		$0		$0		$0		$0	$0	$172	
Telephone	$557	$611	$555	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,723	
Utilities	$904	$830	$684	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,417	
Property Appraiser	$0	$0	$1,989	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$220	$220	$220	$0	$0		$0		$0		$0		$0		$0		$0	$0	$659	
Repairs	$1,095	$5,140	$454	$0	$0		$0		$0		$0		$0		$0		$0	$0	$6,688	
Fuel	$2,254	$450	$763	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3,467	
Park Maintenance	$0	$0	$146	$0	$0		$0		$0		$0		$0		$0		$0	$0	$146	
Sidewalk Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$0	$459	$663	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,122	
Contingencies	$0	$800	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$800	
Refuse	$240	$480	$240	$0	$0		$0		$0		$0		$0		$0		$0	$0	$960	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$0	$0		$0		$0		$0		$0		$0		$0	$0	$726	
Fire Alarm System	$512	$512	$512	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,535	
Rain Bird Pump System	$2,298	$2,298	$2,528	$0	$0		$0		$0		$0		$0		$0		$0	$0	$7,125	
Park Materials	$0	$1,748	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,748	
Total Grounds Maintenance	$22,896	$27,328	$24,478	$0	$0		$0		$0		$0		$0		$0		$0	$0	$74,702	
																				
Total Expenditures	$64,899	$68,652	$65,863	$0	$0		$0		$0		$0		$0		$0		$0	$0	$199,414	
																				
Operating Income (Loss)	($58,907)	$168,815	$427,528	$0	$0		$0		$0		$0		$0		$0		$0	$0	$537,436	

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)	($58,907)	$168,815	$427,528	$0	$0		$0		$0		$0		$0		$0		$0	$0	$537,436	

Viera East Golf Course Month to Month

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

Number of Rounds																				
Paid Rounds	3,263	3,227	3,817		0	0		0		0		0		0		0	0	0	10,307	
Member Rounds	701	814	784		0	0		0		0		0		0		0	0	0	2,299	
Comp Rounds	214	329	156		0	0		0		0		0		0		0	0	0	699	
EZ Links	0	0	0		0	0		0		0		0		0		0	0	0	-	
GolfNow	308	71	293		0	0		0		0		0		0		0	0	0	672	
Revenue per Round																				
Paid Rounds	$40	$40	$40		$0	$0		$0		$0		$0		$0		$0	$0	$0	$120	
Revenues:																				
Greens Fees	$129,023	$129,054	$153,395		$0	$0		$0		$0		$0		$0		$0	$0	$0	$411,472	
Gift Cards - Sales	$349	$397	$3,300		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,045	
Gift Cards - Usage	($1,925)	($281)	($1,538)		$0	$0		$0		$0		$0		$0		$0	$0	$0	($3,744)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895		$0	$0		$0		$0		$0		$0		$0	$0	$0	$64,940	
Associate Memberships	$1,738	$2,565	$3,555		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,858	
Driving Range	$7,266	$7,328	$10,607		$0	$0		$0		$0		$0		$0		$0	$0	$0	$25,202	
Golf Lessons	$175	$175	$175		$0	$0		$0		$0		$0		$0		$0	$0	$0	$525	
Merchandise Sales	$12,204	$7,720	$10,220		$0	$0		$0		$0		$0		$0		$0	$0	$0	$30,144	
Special Assessments - Operations	$1,519	$1,519	$1,519		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,558	
Miscellaneous Income	$1,319	$1,030	$1,266		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,615	
Total Revenues	$172,240	$171,978	$204,396		$0	$0		$0		$0		$0		$0		$0	$0	$0	$548,614	

Golf Course Expenditures:																				
Other Contractual Services	$1,246	$1,763	$609		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,618	
Telephone/Internet	$106	$106	$106		$0	$0		$0		$0		$0		$0		$0	$0	$0	$318	
Postage	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Printing & Binding	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities	$342	$393	$671		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,406	
Repairs & Maintenance	$2,527	$2,610	$1,886		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,024	
Advertising	$1,735	$1,748	$2,434		$0	$0		$0		$0		$0		$0		$0	$0	$0	$5,917	
Bank Charges	$2,979	$4,423	$4,390		$0	$0		$0		$0		$0		$0		$0	$0	$0	$11,792	
Office Supplies	$636	$129	$340		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,104	
Operating Supplies	$157	$164	$516		$0	$0		$0		$0		$0		$0		$0	$0	$0	$837	
Dues, Licenses & Subscriptions	$180	$0	$238		$0	$0		$0		$0		$0		$0		$0	$0	$0	$418	
Drug Testing - All Departments	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$91	$234		$0	$0		$0		$0		$0		$0		$0	$0	$0	$324	
Contractual Security	$0	$0	$268		$0	$0		$0		$0		$0		$0		$0	$0	$0	$268	
IT Services	$810	$0	$575		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,385	
Total Golf Course Expenditures	$10,719	$11,426	$12,266		$0	$0		$0		$0		$0		$0		$0	$0	$0	$34,411	

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

Golf Operations:
Salaries	

$19,463	

$16,253	

$17,856	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$53,571	
Administrative Fee	$1,427	$1,298	$1,510	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,235	
FICA Expense	$1,475	$1,231	$1,352	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,059	
Health Insurance	$521	$596	$663	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,780	
Workers Compensation	$350	$293	$308	$0	$0	$0	$0	$0	$0	$0	$0	$0	$951	
Unemployment	$401	$266	$403	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,071	
Golf Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities	$342	$2,726	$2,138	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,206	
Repairs	$50	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$50	
Pest Control	$122	$95	$99	$0	$0	$0	$0	$0	$0	$0	$0	$0	$315	
Supplies	$508	$1,198	$1,697	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,403	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$150	$0	$0	$0	$0	$0	$0	$0	$0	$0	$150	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,363	$7,072	$6,908	$0	$0	$0	$0	$0	$0	$0	$0	$0	$21,343	
Cart Maintenance	$1,148	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,181	
Driving Range	$0	$3,000	$1,015	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,015	
Total Golf Operation Expenditures	$33,170	$34,061	$34,100	$0	$0	$0	$0	$0	$0	$0	$0	$0	$101,331	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$0	$0	$0	$0	$0	$0	$0	$0	$0	$19,961	
Total Merchandise Sales	$5,774	$4,835	$9,352	$0	$0	$0	$0	$0	$0	$0	$0	$0	$19,961	

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

Golf Course Maintenance:																				
Salaries	$38,081	$36,410	$40,894		$0	$0		$0		$0		$0		$0		$0	$0	$0	$115,385	
Administrative Fees	$701	$674	$743		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,117	
FICA Expense	$2,851	$2,732	$3,065		$0	$0		$0		$0		$0		$0		$0	$0	$0	$8,648	
Employee Insurance	$2,315	$2,739	$2,978		$0	$0		$0		$0		$0		$0		$0	$0	$0	$8,032	
Workers Compensation	$685	$654	$703		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,042	
Unemployment	$71	$94	$577		$0	$0		$0		$0		$0		$0		$0	$0	$0	$742	
Fire Alarm System	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities/Water	$1,886	$1,987	$1,957		$0	$0		$0		$0		$0		$0		$0	$0	$0	$5,830	
Repairs	$2,736	$2,031	$1,966		$0	$0		$0		$0		$0		$0		$0	$0	$0	$6,734	
Fuel & Oil	$4,791	$1,084	$1,768		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,643	
Pest Control	$112	$99	$95		$0	$0		$0		$0		$0		$0		$0	$0	$0	$306	
Irrigation/Drainage	$1,231	$581	$926		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,737	
Sand and Topsoil	$990	$1,031	$489		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,510	
Flower/Mulch	$497	$973	$1,508		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,978	
Fertilizer	$32,201	$4,395	$11,196		$0	$0		$0		$0		$0		$0		$0	$0	$0	$47,792	
Seed/Sod	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$620	
Contingency	$3,950	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,950	
First Aid	$129	$22	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$151	
Office Supplies	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Operating Supplies	$3,147	$1,116	$1,579		$0	$0		$0		$0		$0		$0		$0	$0	$0	$5,842	
Training	$0	$886	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$886	
Janitorial Supplies	$0	$30	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$30	
Janitorial Services	$922	$950	$950		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,822	
Soil & Water Testing	$707	$707	$250		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,663	
Uniforms	$669	$797	$1,645		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,111	
Equipment Rental	$34	$33	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$67	
Equipment Lease	$8,520	$13,473	$7,673		$0	$0		$0		$0		$0		$0		$0	$0	$0	$29,665	
Small Tools	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$107,431	$73,910	$80,962		$0	$0		$0		$0		$0		$0		$0	$0	$0	$262,302	

Administrative Expenditures:																				
Legal Fees	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Engineering	$210	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$210	
Arbitrage	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Dissemination	$83	$83	$83		$0	$0		$0		$0		$0		$0		$0	$0	$0	$250	
Trustee Fees	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Annual Audit	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Golf Course Administrative Services	$4,690	$4,690	$4,690		$0	$0		$0		$0		$0		$0		$0	$0	$0	$14,070	
Insurance	$7,531	$7,531	$7,531		$0	$0		$0		$0		$0		$0		$0	$0	$0	$22,594	
Property Taxes	$0	$870	$740		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,610	
Total Administrative Expenditures	$12,515	$13,174	$13,045		$0	$0		$0		$0		$0		$0		$0	$0	$0	$38,734	
																				
Total Revenues	$172,240	$171,978	$204,396		$0	$0		$0		$0		$0		$0		$0	$0	$0	$548,614	
																				
Total Expenditures	$169,608	$137,406	$149,724		$0	$0		$0		$0		$0		$0		$0	$0	$0	$456,738	
																				
Operating Income (Loss)	$2,632	$34,572	$54,671		$0	$0		$0		$0		$0		$0		$0	$0	$0	$91,876	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Non Operating Revenues/(Expenditures):
Special Assessments - Debt Service	
$46,688	
$46,688	
$46,688	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$140,064	
Interest Income	$1	$1	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Reserve Funding- Transfer Out (PY Excess)	$0	$0	($450,000)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($450,000)	
Interfund Transfer In- Restaurant	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$0	$0	$300	$0	$0	$0	$0	$0	$0	$0	$0	$0	$300	
Interest Expense	($11,702)	($11,702)	($11,702)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($35,106)	
Principal Expense	($34,417)	($35,417)	($35,417)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($105,250)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($449,988)	
														
Net Non Operating Income / (Loss)	$3,203	$34,143	($395,458)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($358,113)	

Viera East Restaurant Month to Month

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

Revenues:
Food Sales	

$10,435	

$11,776	

$15,252	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$37,463	
Wine Sales	$466	$835	$780	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,081	
Beer Sales	$8,602	$8,427	$11,356	$0	$0	$0	$0	$0	$0	$0	$0	$0	$28,386	
Beverage Sales	$1,752	$2,322	$2,933	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,006	
Liquor Sales	$2,248	$3,991	$6,126	$0	$0	$0	$0	$0	$0	$0	$0	$0	$12,365	
Gift Card Sales	$349	$1,368	$3,782	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,499	
Gift Cards Usage	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Revenues	$23,852	$28,719	$40,230	$0	$0	$0	$0	$0	$0	$0	$0	$0	$92,801	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$0	$0	$0	$0	$0	$0	$0	$0	$0	$16,250	
Salaries	$9,259	$13,375	$18,409	$0	$0	$0	$0	$0	$0	$0	$0	$0	$41,043	
Administrative Fee	$422	$421	$656	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,499	
FICA Expense	$801	$1,176	$1,736	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,713	
Health Insurance	$0	$80	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$80	
Workers Compensation	$140	$211	$290	$0	$0	$0	$0	$0	$0	$0	$0	$0	$640	
Unemployment	$459	$434	$711	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,604	
Telephone	$349	$246	$246	$0	$0	$0	$0	$0	$0	$0	$0	$0	$841	
Utilities	$713	$547	$963	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,223	
Pest Control	$122	$95	$95	$0	$0	$0	$0	$0	$0	$0	$0	$0	$312	
Equipment Lease	$101	$100	$101	$0	$0	$0	$0	$0	$0	$0	$0	$0	$303	
Repairs	$1,776	$570	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,346	
Kitchen Equipment/Supplies	$1,037	$270	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,307	
Paper & Plastic Supplies	$867	$511	$686	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,064	
Operating Supplies	$10,181	$2,320	$2,638	$0	$0	$0	$0	$0	$0	$0	$0	$0	$15,139	
Food Cost	$2,158	$6,474	$8,355	$0	$0	$0	$0	$0	$0	$0	$0	$0	$16,987	
Snack Cost	$717	$2,152	$192	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,061	
Beer Cost	$1,967	$5,900	$4,876	$0	$0	$0	$0	$0	$0	$0	$0	$0	$12,742	
Beverage Cost	$743	$2,229	$917	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,889	
Wine Cost	$190	$570	$304	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,064	
Liquor Cost	$616	$1,848	$2,509	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,972	
First Aid	$171	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$171	
Entertainment	$300	$0	$800	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,100	
Delivery/Gas	$0	$0	$37	$0	$0	$0	$0	$0	$0	$0	$0	$0	$37	
Dues & License	$455	$599	$959	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,013	
Total Restaurant Expenditures	$38,961	$45,543	$50,895	$0	$0	$0	$0	$0	$0	$0	$0	$0	$135,399	
														
Operating Income (Loss)	($15,109)	($16,824)	($10,665)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($42,598)	

Non Operating Revenues/(Expenditures):														
Interfund Transfer out- Golf Course	$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	
														
Net Non Operating Income / (Loss)	($15,109)	($16,824)	($10,665)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($42,598)	

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	

$12,204	

$7,720	

$10,220	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$30,144	
Total Revenues	$12,204	$7,720	$10,220	$0	$0	$0	$0	$0	$0	$0	$0	$0	$30,144	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$0	$0	$0	$0	$0	$0	$0	$0	$0	$19,961	
Total Expenditures	$5,774	$4,835	$9,352	$0	$0	$0	$0	$0	$0	$0	$0	$0	$19,961	
														
Operating Income (Loss)	$6,430	$2,885	$868	$0	$0	$0	$0	$0	$0	$0	$0	$0	$10,183	

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)	
Less: May 1, 2021 Principal	($2,140,000)	
Current Bonds Outstanding	$2,265,000	

(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:	$280,130	
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)	
Less: May 1, 2021 Principal	($425,000)	
Current Bonds Outstanding	$2,470,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:	2% to 2.75%	
Maturity Date:	5/1/1938	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$234,591	
Reserve Fund Balance:	$234,607	
Bonds outstanding - 7/10/20	$7,685,000	
Current Bonds Outstanding	$7,685,000	

Page 23

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

	Actuals
12/31/20		Actuals
12/31/21		
Variance		Year to Date
12/31/20		Year to Date
12/31/21		
Variance	

Revenues:
Greens Fees	

$130,099		

$	153,395		

$	23,296		

$	345,109		

$	411,472		

$	66,363	
Gift Cards - Sales	$3,462		$	3,300		$	(162)		$	4,556		$	4,045		$	(510)	
Gift Cards - Usage	($2,812)		$	(1,538)		$	1,275		$	(4,098)		$	(3,744)		$	354	
Season Advance/Trail Fees	$22,572		$	21,895		$	(677)		$	61,229		$	64,940		$	3,711	
Associate Memberships	$4,661		$	3,555		$	(1,106)		$	11,692		$	7,858		$	(3,834)	
Driving Range	$8,358		$	10,607		$	2,249		$	20,336		$	25,202		$	4,866	
Golf Lessons	$175		$	175		$	-		$	525		$	525		$	-	
Merchandise Sales	$10,462		$	10,220		$	(242)		$	29,425		$	30,144		$	720	
Special Assessments - Operations	$1,519		$	1,519		$	-		$	4,558		$	4,558		$	-	
Miscellaneous Income		$189 		 $	1,266 		 $	1,077 		 $	3,201 		 $	3,615 		 $	414 	
Total Revenues	 $	178,685 		 $	204,396 		 $	25,710 		 $	476,531 		 $	548,614 		 $	72,083 	
Expenditures:
Golf Course Expenditures	
$	12,822		
$	12,266		
$	556		
$28,426		
$	37,119		
$	(8,693)	
Golf Operations	$	34,144		$	34,100		$	44		$97,898		$	101,331		$	(3,433)	
Merchandise Sales	$	8,630		$	9,352		$	(722)		$19,353		$	19,961		$	(608)	
Golf Course Maintenance	$	62,755		$	80,962		$	(18,206)		$219,555		$	258,352		$	(38,798)	
Administrative	 $	12,514 		 $	13,045 		 $	(531) 			$37,789 		 $	38,734 		 $	(945) 	
Total Expenditures	 $	130,864 		 $	149,724 		 $	(18,860) 		 $	403,020 		 $	455,497 		 $	(52,477) 	
Operating Income/(Loss)	 $	47,821 		 $	54,671 		 $	6,850 		 $	73,512 		 $	93,117 		 $	19,606 	

Viera East
Community Development District
Special Assessment Receipts - FY2022

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
11/10/21	$	66,396	$	15,434	$	39,914	$	11,048	$	66,396	
11/23/21	$	929,820	$	216,143	$	558,959	$	154,718	$	929,820	
12/9/21	$	1,960,557	$	455,745	$	1,178,584	$	326,228	$	1,960,557	
12/21/21	$	141,771	$	32,956	$	85,225	$	23,590	$	141,771	
	$	3,098,544	$	720,278.01	$	1,862,681.74	$	515,584.11	$	3,098,544	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,089,942	60.11%	$	1,862,682	$	(598,873)	$	1,263,809	
General Fund	$	808,157	23.25%	$	720,278	$	(720,278)	$	-	
Recreation Fund	$	578,489	16.64%	$	515,584	$	(165,766)	$	349,818	
						
	$	3,476,588	100.00%	$	3,098,544	$	(1,484,917)	$	1,613,627	

Percentage Collected	89.13%

$	116,311	$	103,834	$ 121,582	

$	165,588	$	190,493	$	248,219	$	337,620	$	375,310	$	378,015	$  368,368	$  332,007	$	308,812	

$	312,403	$	304,531	$ 366,208	

$	103,834	$	121,582	$ 165,588	

$	190,493	$	248,219	$	337,620	$	375,310	$	378,015	$	368,368	$  332,007	$  308,812	$	246,489	

Viera East Cash Flow Analysis FY 2022

I. Cash Flows:	Actuals	Projections	
	October	November	December		January	February	March	April	May	June	July	August	September	Totals	
Starting Funds
Carry Forward
Revenues	
Golf Course
Course Operations
Restaurant	$	196,093	$	200,696	$ 244,626		$	185,306	$	218,166	$	249,879	$	198,106	$	162,953	$	150,727	$  123,980	$  137,162	$	97,999	$  2,165,693	
	$	172,240	$	171,978	$ 204,396		$	183,770	$	216,242	$	247,611	$	195,506	$	160,895	$	149,037	$  122,418	$  135,880	$	96,579	$  2,056,552	
	$	23,852	$	28,719	$  40,230		$	1,536	$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	109,141	
		
Total All Cash	$	350,894	$	408,659	$	498,098	$	535,726	$	538,263	$	528,741	$  492,348	$  469,169	$	406,811	$  2,165,693	

Expenses	
Golf Course
Course Operations
Restaurant	$	208,569	$	182,949	$ 200,620		$	160,401	$	160,440	$	160,478	$	160,416	$	160,249	$	160,373	$  160,341	$  160,357	$	160,321	$  2,035,514	
	$	165,658	$	140,114	$ 149,724		$	160,179	$	160,179	$	160,179	$	160,179	$	160,054	$	160,194	$  160,194	$  160,194	$	160,205	$  1,897,055	
	$	42,911	$	42,835	$  50,895		$	221	$	261	$	299	$	237	$	194	$	180	$	147	$	163	$	116	$	138,459	

Cash Less Expenses

Projected Revenues FY 2022	$  2,165,693
Projected Expenses FY 2022	 $  2,035,514 
Projected Surplus(Deficit) FY 2022	 $	130,179 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$25,028	$65,854	$2,911	$10,362	
$24,045	$65,841	$3,619	$7,029	
$52,006	$153,167	$16,202	$35,028	
$28,943	$65,935	($2,606)	$1,591	
$0	$0	$0	$0	
$0	$0	$0	$0	
($909)	($4,464)	($967)	($1,239)	

$129,113	
$346,333	
$19,159	
$52,771	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$39.60	$38.69	$0.37	($7.11)	
$32.71	$31.20	($0.40)	$7.93	
$37.52	$36.04	$3.15	$3.09	
$36.09	$36.23	$6.88	$5.51	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$25.97	$29.96	($0.62)	($3.31)	
$36.68	$35.58	$2.64	$2.47	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$22,572	$61,228	($677)	$3,710	
$27.66	$28.03	$0.27	($28.03)	

Viera East Community Development District
Detailed Rounds of Golf Report
Dec-21

PY	PY
Monthly	Year to Date	
Vs. PY	Vs. PY
Monthly	Year to Date	
632	1,702
735	2,110
1,386	4,250
802	1,820
0	0
0	0
(35)	(149)	67	711
121	(248)
291	560
(189)	(202)
0	0
0	0
(39)	(65)
251	756

(32)	102
(32)	102

47	(56)
(5)	(66)
42	(122)

0	57

261	793	
3,520	9,733		
816	2,184		
816	2,184		
59	318
55	188		
114	506		
293	834		
4,743	13,257		

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	699	14%	2,413	17%	
Rounds of Golf- CDD Resident	856	17%	1,862	13%	
Rounds of Golf - Public	1,677	34%	4,810	34%	
Rounds of Golf - Golf Now / EZ Links	613	12%	1,618	12%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(74)	-1%	(214)	-2%	
Total Paid Rounds	3,771		10,489		
Member Rounds
Rounds of Golf - Members	
	784 	
16%	
	2,286 	
16%	
Total Member Rounds	784		2,286		
Comp Rounds					
Rounds of Golf- Staff/Comp	106	2%	262	2%	
Rounds of Golf- Other Comp	50	1%	122	1%	
Total Comp Rounds	156		384		
Rounds of golf - GolfNow/EZ Links		293 	6%		891 	6%	
TOTAL ROUNDS OF GOLF	5,004	100%	14,050	100%	
					
Revenues					

Greens Fee Revenue	Monthly		Year to Date		
Rounds of Golf- Associate Member	$27,939	19%	$76,216	19%	
Rounds of Golf- CDD Resident	$27,664	19%	$72,870	18%	
Rounds of Golf - Public	$68,208	46%	$188,195	47%	
Rounds of Golf - Golf Now / EZ Links	$26,337	18%	$67,526	17%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($1,876)	-1%	($5,703)	-1%	

TOTAL GREENS FEE REVENUE	
$148,272	
100%	
$399,104	
100%	
					
Average $ per Round of Golf					

Average $ per round of Golf	Monthly		Year to Date		
Rounds of Golf- Associate Member	$39.97		$31.59		
Rounds of Golf- CDD Resident	$32.32		$39.14		
Rounds of Golf - Public	$40.67		$39.13		
Rounds of Golf - Golf Now / EZ Links	$42.96		$41.73		
Rounds of Golf- Tournaments	#DIV/0!		#DIV/0!		
Rounds of Golf- Misc	$0.00		$0.00		
Rain Check Issued	$25.35		$26.65		
TOTAL - Average $ per round of Golf	$39.32		$38.05		

Membership Revenue	Monthly
	$21,895 		Year to Date
	$64,938 		
Average $ per round of Golf	$27.93				

PY - PREVIOUS YEAR

Project Fund	Estimated Original Costs	Changes	Projected Revised Costs	Approved Costs	Remaining	Spent	Status/Estimation

Authorization 2021-1 Engineer Approved, Req 20-21, and req 24, Req 28,
Irrigation System	$2,080,000	$351,200	$2,431,200	$2,431,200	$0	$17,760 Req 38, Req 45	
Bunker Renovation & Liners	$1,090,000	-$351,200	$738,800	$0	$738,800	$0	
Req #5, 16-18 for Engineering, Req #11 for $98,595.16, Req #15 for

Bulkheads	$375,000	$344,142	$719,142	$719,142	$0	$719,142 44	
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	$2,800	$37,200	$9,730 Req 51, 72	
Driving Range Tee	$20,000		$20,000		$20,000	$0	
Golf Course 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	-$344,142	$235,858	$27,000	$208,858	$24,972 Req 52, 60-64, 66,70, 74, 75, 77	
Woodside Park Restrooms	$25,000		$25,000		$25,000	$0	
Dog Park	$55,000		$55,000	$45,011	$9,989	$45,011 Req 43, 46, 47, 58, 59, 65, 67, 68	
Req 14, Req 26, Req 31, Req 36, Req 39-40, Req	

$308,358, Req #19, Req 22-23, Req 29 & 30, Reqs 33 and 35, Req 37, Req

49 and 50, Req 54 and
Woodside Park Playground	$45,000	$21,262	$66,262	$94,878	-$28,616	$94,878 55, Req 56, 57, 72, 76, 78, 79	
Sidewalk Repair	$75,000		$75,000	$49,399	$25,601	$49,399 Req 13, Req 25, Req 48, 71, 73	
Pavillion	$95,000		$95,000	$0	$95,000	$0	
Maintenance Equipment	$337,000	$75,669	$412,669	$412,669	$0	$412,669 Req 4, 7-10, 12, Req 27, Req 34, Req 41, Req 42	
Lost Revenue	$287,395		$287,395		$287,395	$0	
Contingency		$180,690	-$96,931	$83,759	$83,759	$0 
	$6,022,585	$0	$6,022,585	$3,789,962	$2,232,624	$1,381,424 

Updated 1/21/22

Park Bond Categories	Dollars		
Woodside Park Restrooms	$25,000		
Dog Park	$55,000		
Woodside Park Playground	$45,000		
Pavillion	$95,000		
Sidewalks		$75,000 		
	  $295,000 		
Description	Dollars	Vendor	Paid Requisitions	
Golf Cart Path	$9,000	Ken Anson	13	
Swing Set and Playground Equipment	$14,917	Playmore	14	
Concrete Path and Pads for Benches	$20,345	D. Bell	25	
Slide Hill Design	$1,620	Natural Playgrounds	26	
Excavation/Removal and Install of Borders	$7,607	Playmore	31	
Playground Equipment	$14,053	Natural Playgrounds	36	
Fill, Pipe, and Construction at Playground	$10,930	D. Bell	39	
Tree Service	$650	Lelands	40	
Construction and Services	$20,832	D. Bell	43	
Framing and Engineer Work	$5,047	D. Bell	46	
Park Signage	$4,497	American Recycled Plastic	47	
Sidewalk Replacement - Murrel Rd.	$7,718	D. Bell	48	
Remaining Natural Playground Equip.	$1,048	Natural Playgrounds	49	
Additonal Swing Seat	$1,074	Playmore	50	
Framing and Concrete	$13,763	D. Bell	53	
Sod Installation	$600	S & L Lawn	54	
Well Installation	$8,400	PIS	56	
Pump	$17,500	PIS	57	
Dog Park Supplies	$10,975	Various - Pcard	58	
Flowers	$29	WD	59	
Dog Park Supplies	$2,856	Various - Pcard	65	
Landscape	$600	S & L Lawn	67	
Supplies	$175	Lowes	68	
Concrete Install	$5,000	D Bell	71	
Pressure Wash PG	$100	Auden Simcic	72	
Pressure Wash Sidewalk	$1,000	Auden Simcic	73	
Mulch	$2,026	Space Coat Landscaping	76	
Supples	$35	Lowes	78	
Ground Cover	$590	SiteOne	79	
Final Supplies/Wood - Estimate	$5,000	TBD		
PG Install	$13,100	D. Bell		
Camera		$10,000 	TBD		
	  $211,086 			
Since April $150K auth from Board Spent (Req 43 forward)	$54,579			
Since April $150K auth from Board Projected (Req 43 forward)	$131,964			
Difference	-$18,036			
Current Expenses (Through Req 83)	$182,986			
Minus Sidewalks Golf Cart Path	
$9,000	
Ken Anson	
13	
Concrete Path and Pads for Benches	$20,345	D. Bell	25	
Sidewalk Replacement - Murrel Rd.	$7,718	D. Bell	48	
Expenses Minus Sidewalks	$145,923			

$	116,311	$	103,834	$ 121,582	

$	165,588	$	190,493	$	248,219	$	337,620	$	375,310	$	378,015	$  368,368	$  332,007	$	308,812	

$	312,403	$	304,531	$ 366,208	

$	103,834	$	121,582	$ 165,588	

$	190,493	$	248,219	$	337,620	$	375,310	$	378,015	$	368,368	$  332,007	$  308,812	$	246,489	

Viera East Cash Flow Analysis FY 2022

I. Cash Flows:	Actuals	Projections	
	October	November	December		January	February	March	April	May	June	July	August	September	Totals	
Starting Funds
Carry Forward
Revenues	
Golf Course
Course Operations
Restaurant	$	196,093	$	200,696	$ 244,626		$	185,306	$	218,166	$	249,879	$	198,106	$	162,953	$	150,727	$  123,980	$  137,162	$	97,999	$  2,165,693	
	$	172,240	$	171,978	$ 204,396		$	183,770	$	216,242	$	247,611	$	195,506	$	160,895	$	149,037	$  122,418	$  135,880	$	96,579	$  2,056,552	
	$	23,852	$	28,719	$  40,230		$	1,536	$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	109,141	
		
Total All Cash	$	350,894	$	408,659	$	498,098	$	535,726	$	538,263	$	528,741	$  492,348	$  469,169	$	406,811	$  2,165,693	

Expenses	
Golf Course
Course Operations
Restaurant	$	208,569	$	182,949	$ 200,620		$	160,401	$	160,440	$	160,478	$	160,416	$	160,249	$	160,373	$  160,341	$  160,357	$	160,321	$  2,035,514	
	$	165,658	$	140,114	$ 149,724		$	160,179	$	160,179	$	160,179	$	160,179	$	160,054	$	160,194	$  160,194	$  160,194	$	160,205	$  1,897,055	
	$	42,911	$	42,835	$  50,895		$	221	$	261	$	299	$	237	$	194	$	180	$	147	$	163	$	116	$	138,459	

Cash Less Expenses

Projected Revenues FY 2022	$  2,165,693
Projected Expenses FY 2022	 $  2,035,514 
Projected Surplus(Deficit) FY 2022	 $	130,179