Viera East
Community Development District

Unaudited Financial Reporting
January 31, 2022

	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 January 31, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$551,139	$581,491	----	----	$862,901	$1,995,532	
Accounts Receivable	----	----	----	----	$295	$295	
Due From Golf Course	$125,781	----	----	----	----	$125,781	
Due From Capital Reserve	$209	----	----	----	$128	$337	
Due from Debt Service	$11,030	----	----	----	$22,922	$33,953	
Due from Other	----	----	----	----	$5,580	$5,580	
Due from Capital Projects	----	$57,886	----	----	$36,103	$93,989	
Inventory - Pro Shop	----	----	----	----	$38,891	$38,891	
Inventory - Hook and Eagle	----	----	----	----	$21,620	$21,620	
Investments:						
State Board	----	$121,707	----	----	----	$121,707	
Benefit Assessment- Series 2012	----	----	----	----	$4,118	$4,118	
Reserve - Series 2012	----	----	----	----	$280,131	$280,131	
Bond Service- Series 2012	----	----	----	----	$14	$14	
Bond Service- Series 2006	----	----	$2,316,627	----	----	$2,316,627	
Reserve- Series 2020	----	----	$234,608	----	----	$234,608	
Temporary Interest Series 2020	----	----	$180,638	----	----	$180,638	
Project- Series 2020	----	----	----	$4,784,730	----	$4,784,730	
Improvements (Net of Depreciation)	----	----	----	----	$1,138,838	$1,138,838	
Prepaid Expenses- Operations	$9,917	----	----	----	$125,350	$135,267	
Total Assets	$698,076	$761,085	$2,731,874	$4,784,730	$2,536,891	$11,512,657	
Liabilities						
Accounts Payable	$22,109	$335	----	----	$19,842	$42,285	
Accrued Expenses	$2,400	----	----	----	$3,952	$6,352	
Deferred Revenue- Season Advance	----	----	----	----	$83,797	$83,797	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$12,155	$12,155	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$318,018	$318,018	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	$11,030	----	$125,781	$137,020	
Accrued Interest Payable	----	----	----	----	$79,826	$79,826	
Accrued Principal Payable	----	----	----	----	$140,667	$140,667	
Sales Tax Payable	----	----	----	----	$26,572	$26,572	
Event Deposits	----	----	----	----	($2,863)	($2,863)	
Due to Golf Course	----	----	$22,922	$36,103	----	$59,025	
Due to Capital Reserve	----	----	----	$57,886	----	$57,886	
Accrued Payroll Payable	$14,966	----	----	----	$38,201	$53,167	
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	----	----	----	----	($1,061,483)	($1,061,483)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$9,917	----	----	----	----	$9,917	
Unassigned	$472,685	----	----	----	----	$472,685	
Assigned- Capital Reserve Fund	----	$760,540	----	----	----	$760,540	
Restricted for Capital Projects	----	----	----	$4,690,741	----	$4,690,741	
Restricted for Debt Service	----	----	$2,697,922	----	----	$2,697,922	
Total Liabilities, Fund Equity, Other	$698,076	$761,085	$2,731,874	$4,784,730	$2,536,891	$11,512,657	

Revenues		
Maintenance Assessments	$808,157	$730,642	$730,642	$0	
Golf Course Administrative Services	$56,280	$18,760	$18,760	$0	
Donations for Park Material	$0	$0	$3,650	$3,650	
Interest Income	$100	$33	$54	$20	
Total Revenues	$864,536	$749,435	$753,105	$3,670	

Administrative Expenditures					
Supervisors Fees	$30,496	$10,165	$7,404	$2,761	
Engineering Fees	$5,000	$1,667	$0	$1,667	
Attorney's Fees	$5,000	$1,667	$6,168	($4,501)	
Dissemination	$1,000	$333	$333	$0	
Trustee Fees	$5,600	$1,867	$0	$1,867	
Annual Audit	$6,500	$2,167	$0	$2,167	
Collection Agent	$2,500	$833	$833	$0	
Management Fees	$103,454	$34,485	$34,485	($0)	
Postage	$1,500	$500	$963	($463)	
Printing & Binding	$2,500	$833	$324	$509	
Insurance- Liability	$8,040	$2,680	$2,332	$348	
Legal Advertising	$1,500	$500	$623	($123)	
Other Current Charges	$1,500	$500	$130	$370	
Office Supplies	$1,500	$500	$30	$470	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$1,417	$1,417	($0)	
Total Administrative	$180,515	$60,288	$55,217	$5,072	

Operating Expenditures		
Salaries	$147,487	$49,162	$51,350	($2,188)	
Administration Fee	$1,388	$463	$379	$84	
FICA Expense	$11,283	$3,761	$3,627	$134	
Health Insurance	$17,410	$5,803	$4,988	$816	
Workers Compensation	$2,891	$964	$886	$78	
Unemployment	$842	$281	$569	($288)	
Other Contractual	$7,500	$2,500	$4,166	($1,666)	
Marketing- Lifestyle/Amenities	$18,000	$6,000	$7,019	($1,019)	
Training	$500	$167	$0	$167	
Uniforms	$500	$167	$0	$167	
Total Operating	$207,801	$69,267	$72,984	($3,717)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$4,667	$0	$4,667	
Lake Bank Restoration	$30,000	$10,000	$24,000	($14,000)	
Environmental Services	$20,000	$6,667	$0	$6,667	
Water Management System	$99,000	$33,000	$37,696	($4,696)	
Midge Control	$15,000	$5,000	$0	$5,000	
Contingencies	$2,000	$667	$1,200	($533)	
Fire Line Maintenance	$2,000	$667	$2,000	($1,333)	
Basin Repair	$3,000	$1,000	$0	$1,000	
Total Maintenance	$185,000	$61,667	$64,896	($3,229)	

Grounds Maintenance Expenditures		
Salaries	$166,108	$55,369	$45,372	$9,997	
Administrative Fees	$3,446	$1,149	$757	$391	
FICA	$12,707	$4,236	$3,318	$917	
Health Insurance	$28,182	$9,394	$5,807	$3,587	
Workers Compensation	$3,256	$1,085	$784	$301	
Unemployment	$2,506	$835	$351	$485	
Telephone	$6,250	$2,083	$2,268	($185)	
Utilities	$7,200	$2,400	$2,827	($427)	
Property Appraiser	$1,990	$663	$1,989	($1,325)	
Insurance- Property	$2,197	$732	$878	($146)	
Repairs	$15,000	$5,000	$6,735	($1,735)	
Fuel	$10,000	$3,333	$5,531	($2,197)	
Park Maintenance	$7,500	$2,500	$614	$1,886	
Sidewalk Repair	$10,000	$3,333	$0	$3,333	
Chemicals	$4,000	$1,333	$1,122	$211	
Contingencies	$4,000	$1,333	$1,726	($393)	
Refuse	$6,000	$2,000	$1,440	$560	
Office Supplies	$750	$250	$0	$250	
Uniforms	$3,000	$1,000	$985	$15	
Fire Alarm System	$7,500	$2,500	$2,046	$454	
Rain Bird Pump System	$27,576	$9,192	$9,424	($232)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$109,723	$95,722	$14,000	
					
Total Expenditures	$902,484	$300,945	$288,818	$12,126	
					
Operating Income (Loss)	($37,948)	$448,490	$464,287	$15,797	

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)	$448,490	$464,287	$15,797	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$658,602		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2022

Adopted
Budget

Prorated Budget
1/31/22

Actual
1/31/22

Variance

Revenues

Interest Income	$1,000	$333	$48	($285)	
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	$333	$450,048	$449,715	

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)		$450,048		
					
Beginning Fund Balance	$315,696		$310,492		
					
Ending Fund Balance	$203,390		$760,540		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending January 31, 2022

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending January 31, 2022

	Adopted
Budget	Prorated Budget
1/31/22	Actual
1/31/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$1,889,483	$1,889,483	$0	
Interest Income	$100	$33	$8	($26)	
Total Revenues	$2,090,042	$1,889,517	$1,889,491	($26)	

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)		$1,824,372		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$2,282,675		

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending January 31, 2022

Adopted
Budget

Prorated Budget
1/31/22

Actual
1/31/22

Variance

Revenues

Interest Income	$500	$167	$8	($159)	
Total Revenues	$500	$167	$8	($159)	

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)		($90,300)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$415,247		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending January 31, 2022

Actual
1/31/22

Revenues

Interest Income	$81

$81

Total Revenues

Expenditures

Capital Outlay	$91,362
Cost of Issuance	$0

$91,362

Total Expenditures

($91,281)

Excess Revenues/(Expenditures)

$4,782,022

Beginning Fund Balance

$4,690,741

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
3,732	
3,391	
341	
14,039	
10,769	
3,270	
Member Rounds	10,000	794	962	(168)	3,093	3,055	38	
Comp Rounds	3,000	234	289	(55)	933	917	17	
EZ Links	3,000	0	289	(289)	-	850	(850)	
GolfNow	2,000	178	192	(14)	850	611	239	
Total Memberships	60	14	-	14	28	60	(32)	
Revenue per Round								
Paid Rounds	$40	$46	$42	$4	$41	$45	($3)	
Revenues								
Greens Fees	$1,426,357	$170,075	$142,636	$27,440	$581,547	$480,682	$100,865	
Gift Cards- Sales	$25,000	$219	$2,500	($2,281)	$4,264	$8,425	($4,161)	
Gift Cards- Usage	($25,000)	($2,627)	($2,500)	($127)	($6,371)	($8,425)	$2,054	
Season Advance/Trail Fees	$210,000	$24,159	$21,000	$3,159	$89,098	$70,770	$18,328	
Associate Memberships	$42,000	$4,582	$4,200	$382	$12,440	$14,154	($1,714)	
Driving Range	$80,000	$7,590	$8,000	($410)	$32,792	$26,960	$5,832	
Golf Lessons	$2,100	$175	$210	($35)	$700	$708	($8)	
Merchandise Sales	$115,000	$8,083	$11,500	($3,417)	$38,227	$38,755	($528)	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$6,077	$6,077	$0	
Miscellaneous Income	$15,000	$3,313	$1,250	$2,063	$6,928	$4,998	$1,930	
Total Revenues	$1,908,696	$217,088	$190,315	$26,773	$765,702	$643,104	$122,598	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,232	$1,250	$17	$4,850	$4,998	$148	
Telephone	$2,500	$106	$208	$102	$424	$833	$409	
Postage	$2,000	$0	$167	$167	$0	$666	$666	
Printing & Binding	$1,000	$0	$83	$83	$0	$333	$333	
Utilities	$15,900	$152	$1,324	$1,173	$1,557	$5,298	$3,740	
Repairs & Maintenance	$8,000	$1,907	$666	($1,240)	$8,930	$2,666	($6,265)	
Marketing- Golf Marketing	$39,000	$1,739	$3,249	$1,510	$7,655	$12,995	$5,340	
Bank Charges	$35,000	$6,157	$2,916	($3,242)	$17,949	$11,662	($6,287)	
Office Supplies	$4,000	$238	$333	$95	$1,343	$1,333	($10)	
Operating Supplies	$5,000	$434	$417	($18)	$1,272	$1,666	$394	
Dues, Licenses & Subscriptions	$8,000	$0	$666	$666	$418	$2,666	$2,248	
Drug Testing- All departments	$500	$0	$42	$42	$0	$167	$167	
Training, Education & Employee Relations	$3,000	$73	$250	$177	$397	$1,000	$602	
Contractual Security	$3,000	$151	$250	$99	$419	$1,000	$581	
IT Services	$3,000	$1,230	$250	($980)	$2,615	$1,000	($1,615)	
Total Golf Course Expenditures	$144,900	$13,419	$12,070	($1,349)	$47,830	$48,281	$451	

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

Golf Operation Expenditures
Salaries	
$239,595	
$16,580	
$19,965	
$3,386	
$70,151	
$79,862	
$9,711	
Administrative Fee	$19,039	$1,216	$1,587	$370	$5,452	$6,346	$894	
FICA Expense	$18,329	$1,256	$1,527	$272	$5,314	$6,109	$795	
Health Insurance	$739	$631	$62	($569)	$2,412	$246	($2,165)	
Workers Compensation	$4,696	$262	$391	$129	$1,213	$1,565	$352	
Unemployment	$12,835	$591	$1,070	$479	$1,662	$4,278	$2,616	
Golf Printing	$2,200	$1,574	$183	($1,390)	$1,574	$733	($840)	
Utilities	$22,500	$1,661	$1,875	$214	$6,867	$7,500	$633	
Repairs	$250	$0	$21	$21	$50	$83	$33	
Pest Control	$1,200	$95	$100	$5	$411	$400	($10)	
Supplies	$10,000	$1,906	$833	($1,072)	$5,309	$3,333	($1,975)	
Uniforms	$1,500	$0	$125	$125	$0	$500	$500	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$150	$667	$516	
Fuel	$500	$0	$42	$42	$0	$167	$167	
Cart Lease	$87,763	$7,169	$7,314	$145	$28,512	$29,254	$743	
Cart Maintenance	$4,000	$0	$333	$333	$1,181	$1,333	$153	
Driving Range	$10,000	$365	$833	$468	$4,380	$3,333	($1,047)	
Total Golf Operation Expenditures	$437,146	$33,305	$36,428	$3,123	$134,636	$145,711	$11,076	

Merchandise Sales								
Cost of Goods Sold	$77,000	$3,250	$6,417	$3,166	$23,211	$25,667	$2,456	
Total Merchandise Sales	$77,000	$3,250	$6,417	$3,166	$23,211	$25,667	$2,456	

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

Golf Course Maintenance
Salaries	
$420,047	
$34,707	
$35,004	
$297	
$150,092	
$140,016	
($10,077)	
Administrative Fees	$9,595	$644	$800	$156	$2,761	$3,198	$437	
FICA Expense	$32,134	$2,588	$2,678	$90	$11,236	$10,711	($525)	
Employee Insurance	$43,225	$3,912	$3,602	($310)	$11,944	$14,408	$2,465	
Workers Compensation	$9,341	$548	$778	$231	$2,590	$3,114	$524	
Unemployment	$7,165	$1,158	$597	($561)	$1,900	$2,388	$488	
Fire Alarm System	$4,000	$0	$333	$333	$0	$1,333	$1,333	
Utilities/Water	$26,200	$1,983	$2,183	$200	$7,813	$8,733	$921	
Repairs	$48,000	$3,159	$4,000	$841	$11,001	$16,000	$4,999	
Fuel & Oil	$40,000	$3,039	$3,333	$294	$11,833	$13,333	$1,501	
Pest Control	$1,000	$99	$83	($15)	$404	$333	($71)	
Irrigation/Drainage	$30,000	$1,039	$2,500	$1,461	$3,776	$10,000	$6,224	
Sand and Topsoil	$26,500	$2,858	$2,208	($650)	$5,368	$8,833	$3,466	
Flower/Mulch	$7,000	$973	$583	($390)	$3,951	$2,333	($1,618)	
Fertilizer	$139,000	$12,630	$11,583	($1,047)	$60,422	$46,333	($14,089)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$5,500	$5,500	
Trash Removal	$2,000	$243	$167	($76)	$863	$667	($196)	
Contingency	$6,000	$0	$500	$500	$3,950	$3,950	$0	
First Aid	$800	$0	$67	$67	$151	$267	$116	
Office Supplies	$1,000	$0	$83	$83	$0	$333	$333	
Operating Supplies	$15,000	$935	$1,250	$315	$6,777	$5,000	($1,777)	
Training	$1,000	$45	$83	$38	$931	$333	($597)	
Janitorial Supplies	$1,000	$0	$83	$83	$30	$333	$303	
Janitorial Services	$20,000	$950	$1,667	$717	$3,772	$6,667	$2,895	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$333	($1,330)	
Uniforms	$8,500	$663	$708	$45	$3,774	$2,833	($941)	
Equipment Rental	$2,000	$0	$167	$167	$101	$667	$565	
Equipment Lease	$177,975	$14,276	$14,831	$555	$49,057	$59,325	$10,268	
Small Tools	$500	$0	$42	$42	$0	$167	$167	
Total Golf Course Maintenance	$1,096,482	$86,451	$91,374	$4,923	$356,161	$367,444	$11,283	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$500	
$500	
Engineering	$0	$0	$0	$0	$210	$0	($210)	
Arbitrage	$600	$0	$50	$50	$0	$200	$200	
Dissemination	$1,000	$83	$83	$0	$333	$333	$0	
Trustee Fees	$4,100	$0	$342	$342	$0	$1,367	$1,367	
Annual Audit	$1,500	$0	$125	$125	$0	$500	$500	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$18,760	$18,760	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$30,125	$28,340	($1,785)	
Property Taxes	$10,000	$5,322	$833	($4,488)	$6,932	$3,333	($3,598)	
Total Administrative Expenditures	$159,999	$17,626	$13,333	($4,293)	$56,360	$53,333	($3,027)	
								
Total Revenues	$1,908,696	$217,088	$190,315	$26,773	$765,702	$643,104	$122,598	
								
Total Expenditures	$1,915,527	$154,051	$159,621	$5,570	$618,197	$640,436	$22,238	
								
Operating Income (Loss)	($6,831)	$63,036	$30,693	$32,343	$147,504	$2,669	$144,836	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$186,752	$186,750	$2	
Interest Income	$1,000	$1	$83	($82)	$5	$333	($328)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($2,231)	$2,231	
Reserve Funding- Transfer Out (PY Excess)	$0	$0	$0	$0	($450,000)	$0	($450,000)	
Interfund Transfer In- Restaurant	$17,700	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$0	$0	$0	$0	$300	$0	$300	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($46,808)	($46,808)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($140,667)	($141,667)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($429)	($906)	($639)	($450,418)	($3,623)	($446,795)	
								
Change in Net Assets	$0	$62,607	$29,787	$31,704	($302,913)	($954)	($301,959)	
								
Beginning Net Assets	$0	----	----	----	($715,215)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,018,129)	----	----	

Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures
For Period Ending January 31, 2022

	Adopted
Budget	Prorated Budget
1/31/22	Actual
1/31/22	
Variance	
Revenues					
Food Sales	$9,200	$3,067	$57,678	$54,611	
Wine Sales	$400	$133	$3,181	$3,048	
Beer Sales	$6,400	$2,133	$38,265	$36,132	
Beverage Sales	$1,600	$533	$9,498	$8,965	
Liquor Sales	$2,400	$800	$18,937	$18,137	
Gift Card Sales	$0	$0	$5,718	$5,718	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$6,667	$133,277	$126,610	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$21,667	($21,667)	
Salaries	$0	$0	$50,876	($50,876)	
Administrative Fee	$0	$0	$2,068	($2,068)	
FICA Expense	$0	$0	$4,913	($4,913)	
Health Insurance	$0	$0	$1,928	($1,928)	
Workers Compensation	$0	$0	$803	($803)	
Unemployment	$0	$0	$2,168	($2,168)	
Telephone	$0	$0	$1,086	($1,086)	
Utilities	$0	$0	$2,938	($2,938)	
Pest Control	$1,200	$400	$407	($7)	
Equipment Lease	$1,100	$367	$403	($36)	
Repairs	$0	$0	$2,346	($2,346)	
Kitchen Equipment/Supplies	$0	$0	$1,307	($1,307)	
Paper & Plastic Supplies	$0	$0	$3,093	($3,093)	
Operating Supplies	$0	$0	$15,772	($15,772)	
Food Cost	$0	$0	$24,311	($24,311)	
Snack Cost	$0	$0	$3,147	($3,147)	
Beer Cost	$0	$0	$16,799	($16,799)	
Beverage Cost	$0	$0	$6,930	($6,930)	
Wine Cost	$0	$0	$1,784	($1,784)	
Liquor Cost	$0	$0	$7,292	($7,292)	
First Aid	$0	$0	$171	($171)	
Entertainment	$0	$0	$1,850	($1,850)	
Delivery/Gas	$0	$0	$37	($37)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$2,062	($2,062)	
Total Restaurant Expenditures	$2,300	$767	$176,631	($175,864)	
					
Operating Income (Loss)	$17,700	$5,900	($43,354)	($49,254)	

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	$5,900	($43,354)	($49,254)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($43,354)		

Page 14

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$231,577	$488,701	$10,364	$0		$0		$0		$0		$0		$0		$0	$0	$730,642	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$0		$0		$0		$0		$0		$0		$0	$0	$18,760	
Donations for Park Material	$1,250	$1,200	$0	$1,200	$0		$0		$0		$0		$0		$0		$0	$0	$3,650	
Interest Income	$52	$0	$0	$1	$0		$0		$0		$0		$0		$0		$0	$0	$54	
Total Revenues	$5,992	$237,467	$493,391	$16,255	$0		$0		$0		$0		$0		$0		$0	$0	$753,105	

Administrative Expenditures																				
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$0		$0		$0		$0		$0		$0		$0	$0	$7,404	
Engineering Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Attorney's Fees	$0	$3,289	$2,879	$0	$0		$0		$0		$0		$0		$0		$0	$0	$6,168	
Dissemination	$83	$83	$83	$83	$0		$0		$0		$0		$0		$0		$0	$0	$333	
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	$208	$0		$0		$0		$0		$0		$0		$0	$0	$833	
Management Fees	$8,621	$8,621	$8,621	$8,621	$0		$0		$0		$0		$0		$0		$0	$0	$34,485	
Postage	$3	$25	$790	$145	$0		$0		$0		$0		$0		$0		$0	$0	$963	
Printing & Binding	$32	$83	$99	$111	$0		$0		$0		$0		$0		$0		$0	$0	$324	
Insurance- Liability	$583	$583	$583	$583	$0		$0		$0		$0		$0		$0		$0	$0	$2,332	
Legal Advertising	$0	$0	$623	$0	$0		$0		$0		$0		$0		$0		$0	$0	$623	
Other Current Charges	$82	$25	$23	$0	$0		$0		$0		$0		$0		$0		$0	$0	$130	
Office Supplies	$0	$10	$10	$10	$0		$0		$0		$0		$0		$0		$0	$0	$30	
Dues & Licenses	$175	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$175	
Information Technology	$354	$354	$354	$354	$0		$0		$0		$0		$0		$0		$0	$0	$1,417	
Total Administrative	$11,485	$15,528	$16,747	$11,457	$0		$0		$0		$0		$0		$0		$0	$0	$55,217	

Operating Expenditures																				
Salaries	$13,286	$12,015	$13,478	$12,571	$0		$0		$0		$0		$0		$0		$0	$0	$51,350	
Administration Fee	$100	$91	$99	$88	$0		$0		$0		$0		$0		$0		$0	$0	$379	
FICA Expense	$914	$805	$915	$993	$0		$0		$0		$0		$0		$0		$0	$0	$3,627	
Health Insurance	$804	$812	$1,653	$1,718	$0		$0		$0		$0		$0		$0		$0	$0	$4,988	
Workers Compensation	$239	$216	$243	$188	$0		$0		$0		$0		$0		$0		$0	$0	$886	
Unemployment	$0	$0	$86	$483	$0		$0		$0		$0		$0		$0		$0	$0	$569	
Other Contractual	$1,008	$857	$933	$1,369	$0		$0		$0		$0		$0		$0		$0	$0	$4,166	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$2,400	$0		$0		$0		$0		$0		$0		$0	$0	$7,019	
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	$19,810	$0		$0		$0		$0		$0		$0		$0	$0	$72,984	

	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	$24,000	$0		$0		$0		$0		$0		$0		$0	$0	$24,000	
Environmental Services	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Water Management System	$8,368	$10,218	$9,768	$9,343	$0		$0		$0		$0		$0		$0		$0	$0	$37,696	
Midge Control	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$1,200	$0		$0		$0		$0		$0		$0		$0	$0	$1,200	
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	$10,368	$10,218	$9,768	$34,543	$0		$0		$0		$0		$0		$0		$0	$0	$64,896	

Grounds Maintenance Expenditures																				
Salaries	$12,209	$10,821	$12,528	$9,815	$0		$0		$0		$0		$0		$0		$0	$0	$45,372	
Administrative Fees	$200	$182	$163	$212	$0		$0		$0		$0		$0		$0		$0	$0	$757	
FICA	$894	$792	$922	$710	$0		$0		$0		$0		$0		$0		$0	$0	$3,318	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$0		$0		$0		$0		$0		$0		$0	$0	$5,807	
Workers Compensation	$220	$195	$215	$155	$0		$0		$0		$0		$0		$0		$0	$0	$784	
Unemployment	$0	$0	$172	$178	$0		$0		$0		$0		$0		$0		$0	$0	$351	
Telephone	$557	$611	$555	$545	$0		$0		$0		$0		$0		$0		$0	$0	$2,268	
Utilities	$904	$830	$684	$410	$0		$0		$0		$0		$0		$0		$0	$0	$2,827	
Property Appraiser	$0	$0	$1,989	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$220	$220	$220	$220	$0		$0		$0		$0		$0		$0		$0	$0	$878	
Repairs	$1,095	$5,140	$454	$47	$0		$0		$0		$0		$0		$0		$0	$0	$6,735	
Fuel	$2,254	$450	$1,330	$1,497	$0		$0		$0		$0		$0		$0		$0	$0	$5,531	
Park Maintenance	$0	$0	$146	$468	$0		$0		$0		$0		$0		$0		$0	$0	$614	
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	$926	$0		$0		$0		$0		$0		$0		$0	$0	$1,726	
Refuse	$240	$480	$240	$480	$0		$0		$0		$0		$0		$0		$0	$0	$1,440	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$0		$0		$0		$0		$0		$0		$0	$0	$985	
Fire Alarm System	$512	$512	$512	$512	$0		$0		$0		$0		$0		$0		$0	$0	$2,046	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$0		$0		$0		$0		$0		$0		$0	$0	$9,424	
Park Materials	$0	$1,748	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,748	
Total Grounds Maintenance	$22,896	$27,328	$25,045	$20,454	$0		$0		$0		$0		$0		$0		$0	$0	$95,722	
																				
Total Expenditures	$63,499	$68,652	$70,403	$86,263	$0		$0		$0		$0		$0		$0		$0	$0	$288,818	
																				
Operating Income (Loss)	($57,507)	$168,815	$422,987	($70,008)	$0		$0		$0		$0		$0		$0		$0	$0	$464,287	

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)	($57,507)	$168,815	$422,987	($70,008)	$0		$0		$0		$0		$0		$0		$0	$0	$464,287	

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	3,732	0		0		0		0		0		0	0	0	14,039	
Member Rounds	701	814	784	794	0		0		0		0		0		0	0	0	3,093	
Comp Rounds	214	329	156	234	0		0		0		0		0		0	0	0	933	
EZ Links	0	0	0	0	0		0		0		0		0		0	0	0	-	
GolfNow	308	71	293	178	0		0		0		0		0		0	0	0	850	
Revenue per Round																			
Paid Rounds	$40	$40	$40	$46	$0		$0		$0		$0		$0		$0	$0	$0	$165	
Revenues:																			
Greens Fees	$129,023	$129,054	$153,395	$170,075	$0		$0		$0		$0		$0		$0	$0	$0	$581,547	
Gift Cards - Sales	$349	$397	$3,300	$219	$0		$0		$0		$0		$0		$0	$0	$0	$4,264	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	$0		$0		$0		$0		$0		$0	$0	$0	($6,371)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$0		$0		$0		$0		$0		$0	$0	$0	$89,098	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$0		$0		$0		$0		$0		$0	$0	$0	$12,440	
Driving Range	$7,266	$7,328	$10,607	$7,590	$0		$0		$0		$0		$0		$0	$0	$0	$32,792	
Golf Lessons	$175	$175	$175	$175	$0		$0		$0		$0		$0		$0	$0	$0	$700	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$0		$0		$0		$0		$0		$0	$0	$0	$38,227	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$0		$0		$0		$0		$0		$0	$0	$0	$6,077	
Miscellaneous Income	$1,319	$1,030	$1,266	$3,313	$0		$0		$0		$0		$0		$0	$0	$0	$6,928	
Total Revenues	$172,240	$171,978	$204,396	$217,088	$0		$0		$0		$0		$0		$0	$0	$0	$765,702	

Golf Course Expenditures:																			
Other Contractual Services	$1,246	$1,763	$609	$1,232	$0		$0		$0		$0		$0		$0	$0	$0	$4,850	
Telephone/Internet	$106	$106	$106	$106	$0		$0		$0		$0		$0		$0	$0	$0	$424	
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	$152	$0		$0		$0		$0		$0		$0	$0	$0	$1,557	
Repairs & Maintenance	$2,527	$2,610	$1,886	$1,907	$0		$0		$0		$0		$0		$0	$0	$0	$8,930	
Advertising	$1,735	$1,748	$2,434	$1,739	$0		$0		$0		$0		$0		$0	$0	$0	$7,655	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$0		$0		$0		$0		$0		$0	$0	$0	$17,949	
Office Supplies	$636	$129	$340	$238	$0		$0		$0		$0		$0		$0	$0	$0	$1,343	
Operating Supplies	$157	$164	$516	$434	$0		$0		$0		$0		$0		$0	$0	$0	$1,272	
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	$73	$0		$0		$0		$0		$0		$0	$0	$0	$397	
Contractual Security	$0	$0	$268	$151	$0		$0		$0		$0		$0		$0	$0	$0	$419	
IT Services	$810	$0	$575	$1,230	$0		$0		$0		$0		$0		$0	$0	$0	$2,615	
Total Golf Course Expenditures	$10,719	$11,426	$12,266	$13,419	$0		$0		$0		$0		$0		$0	$0	$0	$47,830	

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

Golf Operations:
Salaries	

$19,463	

$16,253	

$17,856	

$16,580	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$70,151	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$0	$0	$0	$0	$0	$0	$0	$0	$5,452	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$0	$0	$0	$0	$0	$0	$0	$0	$5,314	
Health Insurance	$521	$596	$663	$631	$0	$0	$0	$0	$0	$0	$0	$0	$2,412	
Workers Compensation	$350	$293	$308	$262	$0	$0	$0	$0	$0	$0	$0	$0	$1,213	
Unemployment	$401	$266	$403	$591	$0	$0	$0	$0	$0	$0	$0	$0	$1,662	
Golf Printing	$0	$0	$0	$1,574	$0	$0	$0	$0	$0	$0	$0	$0	$1,574	
Utilities	$342	$2,726	$2,138	$1,661	$0	$0	$0	$0	$0	$0	$0	$0	$6,867	
Repairs	$50	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$50	
Pest Control	$122	$95	$99	$95	$0	$0	$0	$0	$0	$0	$0	$0	$411	
Supplies	$508	$1,198	$1,697	$1,906	$0	$0	$0	$0	$0	$0	$0	$0	$5,309	
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	$7,169	$0	$0	$0	$0	$0	$0	$0	$0	$28,512	
Cart Maintenance	$1,148	$33	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,181	
Driving Range	$0	$3,000	$1,015	$365	$0	$0	$0	$0	$0	$0	$0	$0	$4,380	
Total Golf Operation Expenditures	$33,170	$34,061	$34,100	$33,305	$0	$0	$0	$0	$0	$0	$0	$0	$134,636	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$0	$0	$0	$0	$0	$0	$0	$0	$23,211	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$0	$0	$0	$0	$0	$0	$0	$0	$23,211	

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

Golf Course Maintenance:																			
Salaries	$38,081	$36,410	$40,894	$34,707	$0		$0		$0		$0		$0		$0	$0	$0	$150,092	
Administrative Fees	$701	$674	$743	$644	$0		$0		$0		$0		$0		$0	$0	$0	$2,761	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$0		$0		$0		$0		$0		$0	$0	$0	$11,236	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$0		$0		$0		$0		$0		$0	$0	$0	$11,944	
Workers Compensation	$685	$654	$703	$548	$0		$0		$0		$0		$0		$0	$0	$0	$2,590	
Unemployment	$71	$94	$577	$1,158	$0		$0		$0		$0		$0		$0	$0	$0	$1,900	
Fire Alarm System	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities/Water	$1,886	$1,987	$1,957	$1,983	$0		$0		$0		$0		$0		$0	$0	$0	$7,813	
Repairs	$2,736	$2,093	$3,012	$3,159	$0		$0		$0		$0		$0		$0	$0	$0	$11,001	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$0		$0		$0		$0		$0		$0	$0	$0	$11,833	
Pest Control	$112	$99	$95	$99	$0		$0		$0		$0		$0		$0	$0	$0	$404	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$0		$0		$0		$0		$0		$0	$0	$0	$3,776	
Sand and Topsoil	$990	$1,031	$489	$2,858	$0		$0		$0		$0		$0		$0	$0	$0	$5,368	
Flower/Mulch	$497	$973	$1,508	$973	$0		$0		$0		$0		$0		$0	$0	$0	$3,951	
Fertilizer	$32,201	$4,395	$11,196	$12,630	$0		$0		$0		$0		$0		$0	$0	$0	$60,422	
Seed/Sod	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0	$243	$0		$0		$0		$0		$0		$0	$0	$0	$863	
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	$935	$0		$0		$0		$0		$0		$0	$0	$0	$6,777	
Training	$0	$886	$0	$45	$0		$0		$0		$0		$0		$0	$0	$0	$931	
Janitorial Supplies	$0	$30	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$30	
Janitorial Services	$922	$950	$950	$950	$0		$0		$0		$0		$0		$0	$0	$0	$3,772	
Soil & Water Testing	$707	$707	$250	$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,663	
Uniforms	$669	$797	$1,645	$663	$0		$0		$0		$0		$0		$0	$0	$0	$3,774	
Equipment Rental	$34	$33	$34	$0	$0		$0		$0		$0		$0		$0	$0	$0	$101	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$0		$0		$0		$0		$0		$0	$0	$0	$49,057	
Small Tools	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$107,431	$73,972	$88,307	$86,451	$0		$0		$0		$0		$0		$0	$0	$0	$356,161	

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	$83	$0		$0		$0		$0		$0		$0	$0	$0	$333	
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	$4,690	$0		$0		$0		$0		$0		$0	$0	$0	$18,760	
Insurance	$7,531	$7,531	$7,531	$7,531	$0		$0		$0		$0		$0		$0	$0	$0	$30,125	
Property Taxes	$0	$870	$740	$5,322	$0		$0		$0		$0		$0		$0	$0	$0	$6,932	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$0		$0		$0		$0		$0		$0	$0	$0	$56,360	
																			
Total Revenues	$172,240	$171,978	$204,396	$217,088	$0		$0		$0		$0		$0		$0	$0	$0	$765,702	
																			
Total Expenditures	$169,608	$137,468	$157,070	$154,051	$0		$0		$0		$0		$0		$0	$0	$0	$618,197	
																			
Operating Income (Loss)	$2,632	$34,510	$47,326	$63,036	$0		$0		$0		$0		$0		$0	$0	$0	$147,504	

	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	
$46,688	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$186,752	
Interest Income	$1	$1	$1	$1	$0	$0	$0	$0	$0	$0	$0	$0	$5	
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)	($11,702)	$0	$0	$0	$0	$0	$0	$0	$0	($46,808)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	$0	$0	$0	$0	$0	($140,667)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	$0	$0	$0	$0	$0	$0	$0	$0	($450,418)	
														
Net Non Operating Income / (Loss)	$3,203	$34,081	($402,804)	$62,607	$0	$0	$0	$0	$0	$0	$0	$0	($302,913)	

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	

$20,215	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$57,678	
Wine Sales	$466	$835	$780	$1,100	$0	$0	$0	$0	$0	$0	$0	$0	$3,181	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$0	$0	$0	$0	$0	$0	$0	$0	$38,265	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$0	$0	$0	$0	$0	$0	$0	$0	$9,498	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$0	$0	$0	$0	$0	$0	$0	$0	$18,937	
Gift Card Sales	$349	$1,368	$3,782	$219	$0	$0	$0	$0	$0	$0	$0	$0	$5,718	
Gift Cards Usage	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Revenues	$23,852	$28,719	$40,230	$40,476	$0	$0	$0	$0	$0	$0	$0	$0	$133,277	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$0	$0	$0	$0	$21,667	
Salaries	$9,259	$13,375	$18,409	$9,833	$0	$0	$0	$0	$0	$0	$0	$0	$50,876	
Administrative Fee	$422	$421	$656	$569	$0	$0	$0	$0	$0	$0	$0	$0	$2,068	
FICA Expense	$801	$1,176	$1,736	$1,200	$0	$0	$0	$0	$0	$0	$0	$0	$4,913	
Health Insurance	$0	$80	$0	$1,848	$0	$0	$0	$0	$0	$0	$0	$0	$1,928	
Workers Compensation	$140	$211	$290	$162	$0	$0	$0	$0	$0	$0	$0	$0	$803	
Unemployment	$459	$434	$711	$565	$0	$0	$0	$0	$0	$0	$0	$0	$2,168	
Telephone	$349	$246	$246	$246	$0	$0	$0	$0	$0	$0	$0	$0	$1,086	
Utilities	$713	$547	$963	$715	$0	$0	$0	$0	$0	$0	$0	$0	$2,938	
Pest Control	$122	$95	$95	$95	$0	$0	$0	$0	$0	$0	$0	$0	$407	
Equipment Lease	$101	$100	$101	$100	$0	$0	$0	$0	$0	$0	$0	$0	$403	
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	$1,028	$0	$0	$0	$0	$0	$0	$0	$0	$3,093	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$0	$0	$0	$0	$0	$0	$0	$0	$15,772	
Food Cost	$2,158	$6,474	$8,355	$7,324	$0	$0	$0	$0	$0	$0	$0	$0	$24,311	
Snack Cost	$717	$2,152	$192	$86	$0	$0	$0	$0	$0	$0	$0	$0	$3,147	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$0	$0	$0	$0	$0	$0	$0	$0	$16,799	
Beverage Cost	$743	$2,229	$917	$3,040	$0	$0	$0	$0	$0	$0	$0	$0	$6,930	
Wine Cost	$190	$570	$304	$720	$0	$0	$0	$0	$0	$0	$0	$0	$1,784	
Liquor Cost	$616	$1,848	$2,509	$2,320	$0	$0	$0	$0	$0	$0	$0	$0	$7,292	
First Aid	$171	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$171	
Entertainment	$300	$0	$800	$750	$0	$0	$0	$0	$0	$0	$0	$0	$1,850	
Delivery/Gas	$0	$0	$37	$0	$0	$0	$0	$0	$0	$0	$0	$0	$37	
Uniforms	$0	$474	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$474	
Dues & License	$455	$599	$959	$49	$0	$0	$0	$0	$0	$0	$0	$0	$2,062	
Total Restaurant Expenditures	$38,961	$45,543	$50,895	$41,232	$0	$0	$0	$0	$0	$0	$0	$0	$176,631	
														
Operating Income (Loss)	($15,109)	($16,824)	($10,665)	($756)	$0	$0	$0	$0	$0	$0	$0	$0	($43,354)	

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)	($756)	$0	$0	$0	$0	$0	$0	$0	$0	($43,354)	

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	

$8,083	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$38,227	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$0	$0	$0	$0	$0	$0	$0	$0	$38,227	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$0	$0	$0	$0	$0	$0	$0	$0	$23,211	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$0	$0	$0	$0	$0	$0	$0	$0	$23,211	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$0	$0	$0	$0	$0	$0	$0	$0	$15,016	

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:	$280,131	
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:	$234,608	
Bonds outstanding - 7/10/20	$7,685,000	
Current Bonds Outstanding	$7,685,000	

Page 23

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	
1/11/22	$	44,584	$	10,364	$	26,801	$	7,419	$	44,584	
	$	3,143,128	$	730,641.82	$	1,889,483.18	$	523,002.66	$	3,143,128	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,089,942	60.11%	$	1,889,483	$	(1,889,483)	$	-	
General Fund	$	808,157	23.25%	$	730,642	$	(730,642)	$	-	
Recreation Fund	$	578,489	16.64%	$	523,003	$	(523,003)	$	-	
						
	$	3,476,588	100.00%	$	3,143,128	$	(3,143,128)	$	-	

Percentage Collected	90.41%

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

	Actuals
1/31/21		Actuals
1/31/22		
Variance		Year to Date
1/31/21		Year to Date
1/31/22		
Variance	

Revenues:
Greens Fees	

$165,174		

$	170,075		

$	4,901		

$	510,283		

$	581,547		

$	71,264	
Gift Cards - Sales	$433		$	219		$	(213)		$	4,988		$	4,264		$	(724)	
Gift Cards - Usage	($3,031)		($2,627)		$	403		$	(7,129)		$	(6,371)		$	758	
Season Advance/Trail Fees	$21,363		$	24,159		$	2,796		$	82,592		$	89,098		$	6,506	
Associate Memberships	$7,900		$	4,582		$	(3,318)		$	19,592		$	12,440		$	(7,152)	
Driving Range	$8,857		$	7,590		$	(1,267)		$	29,193		$	32,792		$	3,599	
Golf Lessons	$175		$	175		$	-		$	700		$	700		$	-	
Merchandise Sales	$8,683		$	8,083		$	(600)		$	38,108		$	38,227		$	119	
Special Assessments - Operations	$1,519		$	1,519		$	-		$	6,077		$	6,077		$	-	
Miscellaneous Income		$95 		 $	3,313 		 $	3,217 		 $	3,296 		 $	6,928 		 $	3,632 	
Total Revenues	 $	211,169 		 $	217,088 		 $	5,919 		 $	687,700 		 $	765,702 		 $	78,002 	
Expenditures:
Golf Course Expenditures	
$	10,052		
$	13,419		
$	(3,367)		
$38,478		
$	47,830		
$	(9,352)	
Golf Operations	$	34,307		$	33,305		$	1,003		$132,205		$	134,636		$	(2,430)	
Merchandise Sales	$	7,219		$	3,250		$	3,969		$26,572		$	23,211		$	3,361	
Golf Course Maintenance	$	73,966		$	86,451		$	(12,485)		$293,521		$	356,161		$	(62,640)	
Administrative	 $	13,382 		 $	17,626 		 $	(4,244) 			$51,171 		 $	56,360 		 $	(5,189) 	
Total Expenditures	 $	138,927 		 $	154,051 		 $	(15,125) 		 $	541,946 		 $	618,197 		 $	(76,251) 	
Operating Income/(Loss)	 $	72,242 		 $	63,036 		 $	(9,206) 		 $	145,754 		 $	147,504 		 $	1,751 	

$	116,311	$	103,834	$  121,520	$  158,180	

$	220,461	$	278,186	$	367,587	$	405,277	$	407,982	$  398,335	$  361,974	$	338,780	

$	312,403	$	304,531	$  366,146	$  415,744	

$	103,834	$	121,520	$  158,180	$  220,461	

$	278,186	$	367,587	$	405,277	$	407,982	$	398,335	$  361,974	$  338,780	$	276,457	

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	$  257,564		$	218,166	$	249,879	$	198,106	$	162,953	$	150,727	$  123,980	$  137,162	$	97,999	$  2,237,951	
	$	172,240	$	171,978	$  204,396	$  217,088		$	216,242	$	247,611	$	195,506	$	160,895	$	149,037	$  122,418	$  135,880	$	96,579	$  2,089,870	
	$	23,852	$	28,719	$	40,230	$	40,476		$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	148,081	
		
Total All Cash	$	438,627	$	528,066	$	565,693	$	568,231	$	558,709	$  522,316	$  499,137	$	436,778	$  2,237,951	

Expenses	
Golf Course
Course Operations
Restaurant	$	208,569	$	183,011	$  207,965	$  195,283		$	160,440	$	160,478	$	160,416	$	160,249	$	160,373	$  160,341	$  160,357	$	160,321	$  2,077,804	
	$	169,608	$	137,468	$  157,070	$  154,051		$	160,179	$	160,179	$	160,179	$	160,054	$	160,194	$  160,194	$  160,194	$	160,205	$  1,899,576	
	$	38,961	$	45,543	$	50,895	$	41,232		$	261	$	299	$	237	$	194	$	180	$	147	$	163	$	116	$	178,228	

Cash Less Expenses

Projected Revenues FY 2022	$  2,237,951
Projected Expenses FY 2022	 $  2,077,804 
Projected Surplus(Deficit) FY 2022	 $	160,147 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$31,737	$97,592	($2,178)	$4,838	
$32,155	$97,996	$1,141	$11,517	
$67,941	$221,108	$9,519	$44,546	
$31,395	$97,331	($3,928)	($2,336)	
$0	$0	$0	$0	
$0	$0	$0	$0	
($1,090)	($5,555)	($654)	($1,892)	

$162,138	
$508,472	
$3,900	
$56,673	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$44.08	$40.29	$1.33	$0.47	
$38.46	$33.26	($0.76)	($0.04)	
$44.35	$38.22	$1.57	$2.67	
$39.84	$37.36	$10.84	$6.62	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$26.59	$29.24	$7.61	($1.13)	
$42.28	$37.48	$2.45	$2.32	
PY	PY	Vs. PY
Monthly
$2,795
$10.22	Vs. PY
Year to Date
$6,505
$3.30	
Monthly	Year to Date			
$21,363	$82,591			
$21.11	$25.84			

Viera East Community Development District
Detailed Rounds of Golf Report
Jan-22

PY	PY
Monthly	Year to Date	
Vs. PY	Vs. PY
Monthly	Year to Date	
720	2,422
836	2,946
1,532	5,785
788	2,605
-	0
-	0
-	41	(190)	(69)	91
47	350
155	712
(246)	(445)
0	0
0	0
(10)	(75)
(123)	633

(241)	(139)
(241)	(139)

0	(56)
(98)	(164)
(98)	(220)

(42)	15

(504)	289	
3,835	13,568		
1,012	3,196		
1,012	3,196		
76	394
163	351		
239	745		
313	1,147		
5,399	18,656		

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	651	13%	2,513	13%	
Rounds of Golf- CDD Resident	883	18%	3,296	17%	
Rounds of Golf - Public	1,687	34%	6,497	34%	
Rounds of Golf - Golf Now / EZ Links	542	11%	2,160	11%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(51)	-1%	-	265	-1%	
Total Paid Rounds	3,712		14,201		
Member Rounds
Rounds of Golf - Members	
	771 	
16%	
	3,057 	
16%	
Total Member Rounds	771		3,057		
Comp Rounds					
Rounds of Golf- Staff/Comp	76	2%	338	2%	
Rounds of Golf- Other Comp	65	1%	187	1%	
Total Comp Rounds	141		525		
Rounds of golf - GolfNow/EZ Links		271 	6%		1,162 	6%	
TOTAL ROUNDS OF GOLF	4,895	100%	18,945	100%	
					
Revenues					

Greens Fee Revenue	Monthly		Year to Date		
Rounds of Golf- Associate Member	$29,559	18%	$102,430	18%	
Rounds of Golf- CDD Resident	$33,296	20%	$109,513	19%	
Rounds of Golf - Public	$77,460	47%	$265,654	47%	
Rounds of Golf - Golf Now / EZ Links	$27,467	17%	$94,995	17%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($1,744)	-1%	($7,447)	-1%	

TOTAL GREENS FEE REVENUE	
$166,038	
100%	
$565,145	
100%	
					
Average $ per Round of Golf					

Average $ per round of Golf	Monthly		Year to Date		
Rounds of Golf- Associate Member	$45.41		$40.76		
Rounds of Golf- CDD Resident	$37.71		$33.23		
Rounds of Golf - Public	$45.92		$40.89		
Rounds of Golf - Golf Now / EZ Links	$50.68		$43.98		
Rounds of Golf- Tournaments	#DIV/0!		#DIV/0!		
Rounds of Golf- Misc	$0.00		$0.00		
Rain Check Issued	$34.20		$28.10		
TOTAL - Average $ per round of Golf	$44.73		$39.80		
					
	Monthly		Year to Date		
Membership Revenue		$24,158 			$89,096 		
Average $ per round of Golf	$31.33		$29.14		

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 Project Complete	
Req #5, 16-18 for Engineering, Req #11 for $98,595.16, Req #15 for
$308,358, Req #19, Req 22-23, Req 29 & 30, Reqs 33 and 35, Req 37, Req
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	$9,730	$30,270	$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	$53,573	$182,285	$26,573 Req 52, 60-64, 66,70, 74, 75, 77, 84	
Woodside Park Restrooms	$25,000		$25,000		$25,000	$0	
Dog Park	$55,000		$55,000	$45,787	$9,213	$45,787 Req 43, 46, 47, 58, 59, 65, 67, 68, 78, 80, 81, 82, 83	
Req 14, Req 26, Req 31, Req 36, Req 39-40, Req 49 and 50, Req 54 and
Woodside Park Playground	$45,000	$63,918	$108,918	$108,918	$0	$108,918 55, Req 56, 57, 72, 76, 79, 85, 86	
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	-$139,587	$41,103	$41,103	$0 
	$6,022,585	$0	$6,022,585	$3,838,280	$2,184,305	$1,397,840 

Updated 2/17/22

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	
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	
Dog Park Supplies	$10,669	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	
Mulch	$2,026	Space Coat Landscaping	76	
Supples	$35	Lowes	78	
Ground Cover	$590	SiteOne	79	
Icons/Banners	$851	Duda/Allegra	80-83	
Playground/Park Irrigaton		$14,040 	PIS	85 and 86	
	  $169,921 			
Since April $150K auth from Board Spent (Req 43 forward)	$54,579			
Since April $150K auth from Board Projected (Req 43 forward)	$91,449			
Difference	-$58,551			
Current Expenses (Through Req 86)	$169,921			
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	$132,858