Viera East
Community Development District

Unaudited Financial Reporting
February 28, 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 February 28, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$581,418	$565,122	----	----	$958,186	$2,104,726	
Accounts Receivable	----	----	----	----	$300	$300	
Due From Golf Course	$83,381	----	----	----	----	$83,381	
Due From General Fund	----	----	$30,480	----	----	$30,480	
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	----	$74,931	----	----	$41,096	$116,027	
Inventory - Pro Shop	----	----	----	----	$40,289	$40,289	
Inventory - Hook and Eagle	----	----	----	----	$24,912	$24,912	
Investments:						
State Board	----	$121,722	----	----	----	$121,722	
Benefit Assessment- Series 2012	----	----	----	----	$4,118	$4,118	
Reserve - Series 2012	----	----	----	----	$280,132	$280,132	
Bond Service- Series 2012	----	----	----	----	$14	$14	
Bond Service- Series 2006	----	----	$2,316,632	----	----	$2,316,632	
Reserve- Series 2020	----	----	$234,609	----	----	$234,609	
Temporary Interest Series 2020	----	----	$180,639	----	----	$180,639	
Project- Series 2020	----	----	----	$4,784,750	----	$4,784,750	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Operations	$10,448	----	----	----	$106,403	$116,851	
Total Assets	$675,457	$761,775	$2,762,360	$4,784,750	$2,571,705	$11,556,047	
Liabilities						
Accounts Payable	$10,412	$730	----	----	$21,424	$32,565	
Accrued Expenses	----	----	----	----	$106	$106	
Deferred Revenue- Season Advance	----	----	----	----	$119,902	$119,902	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$10,635	$10,635	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$274,882	$274,882	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	$30,480	$209	----	----	$83,381	$114,071	
Accrued Interest Payable	----	----	----	----	$56,112	$56,112	
Accrued Principal Payable	----	----	----	----	$176,083	$176,083	
Sales Tax Payable	----	----	----	----	$29,352	$29,352	
Event Deposits	----	----	----	----	($3,954)	($3,954)	
Due to Golf Course	----	----	$22,922	$41,096	----	$64,018	
Due to Capital Reserve	----	----	----	$74,931	----	$74,931	
Accrued Payroll Payable	$15,087	----	----	----	$40,209	$55,296	
Bonds Payable - Series 2012	----	----	----	----	$2,470,000	$2,470,000	
Bond Discount	----	----	----	----	($13,414)	($13,414)	
Deferred Loss	----	----	----	----	($130,973)	($130,973)	
Fund Equity						
Net Assets	----	----	----	----	($563,856)	($563,856)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$10,448	----	----	----	----	$10,448	
Unassigned	$433,030	----	----	----	----	$433,030	
Assigned- Capital Reserve Fund	----	$760,835	----	----	----	$760,835	
Restricted for Capital Projects	----	----	----	$4,668,723	----	$4,668,723	
Restricted for Debt Service	----	----	$2,739,438	----	----	$2,739,438	
Total Liabilities, Fund Equity, Other	$675,457	$761,775	$2,762,360	$4,784,750	$2,571,705	$11,556,047	

Revenues		
Maintenance Assessments	$808,157	$746,693	$746,693	$0	
Golf Course Administrative Services	$56,280	$23,450	$23,450	$0	
Donations for Park Material	$0	$0	$3,650	$3,650	
Interest Income	$100	$42	$55	$13	
Total Revenues	$864,536	$770,185	$773,848	$3,663	

Administrative Expenditures					
Supervisors Fees	$30,496	$12,707	$9,875	$2,832	
Engineering Fees	$5,000	$2,083	$0	$2,083	
Attorney's Fees	$5,000	$2,083	$6,168	($4,084)	
Dissemination	$1,000	$417	$417	$0	
Trustee Fees	$5,600	$2,333	$0	$2,333	
Annual Audit	$6,500	$2,708	$0	$2,708	
Collection Agent	$2,500	$1,042	$1,042	$0	
Management Fees	$103,454	$43,106	$43,106	($0)	
Postage	$1,500	$625	$963	($338)	
Printing & Binding	$2,500	$1,042	$328	$714	
Insurance- Liability	$8,040	$3,350	$2,915	$435	
Legal Advertising	$1,500	$625	$623	$2	
Other Current Charges	$1,500	$625	$130	$495	
Office Supplies	$1,500	$625	$30	$595	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$1,771	$1,771	($0)	
Total Administrative	$180,515	$75,317	$67,541	$7,775	

Operating Expenditures		
Salaries	$147,487	$61,453	$63,245	($1,792)	
Administration Fee	$1,388	$578	$464	$114	
FICA Expense	$11,283	$4,701	$4,509	$192	
Health Insurance	$17,410	$7,254	$6,706	$548	
Workers Compensation	$2,891	$1,205	$1,074	$131	
Unemployment	$842	$351	$658	($307)	
Other Contractual	$7,500	$3,125	$5,535	($2,410)	
Marketing- Lifestyle/Amenities	$18,000	$7,500	$7,019	$481	
Training	$500	$208	$0	$208	
Uniforms	$500	$208	$0	$208	
Total Operating	$207,801	$86,584	$89,210	($2,626)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$5,833	$0	$5,833	
Lake Bank Restoration	$30,000	$24,000	$24,000	$0	
Environmental Services	$20,000	$8,333	$0	$8,333	
Water Management System	$99,000	$41,250	$46,888	($5,638)	
Midge Control	$15,000	$6,250	$0	$6,250	
Contingencies	$2,000	$833	$1,200	($367)	
Fire Line Maintenance	$2,000	$2,000	$2,000	$0	
Basin Repair	$3,000	$1,250	$0	$1,250	
Total Maintenance	$185,000	$89,750	$74,088	$15,662	

Grounds Maintenance Expenditures		
Salaries	$166,108	$69,212	$55,535	$13,677	
Administrative Fees	$3,446	$1,436	$928	$508	
FICA	$12,707	$5,295	$4,060	$1,235	
Health Insurance	$28,182	$11,743	$7,528	$4,215	
Workers Compensation	$3,256	$1,357	$945	$412	
Unemployment	$2,506	$1,044	$658	$386	
Telephone	$6,250	$2,604	$2,813	($209)	
Utilities	$7,200	$3,000	$3,240	($240)	
Property Appraiser	$1,990	$829	$1,989	($1,159)	
Insurance- Property	$2,197	$915	$1,098	($182)	
Repairs	$15,000	$6,250	$8,067	($1,817)	
Fuel	$10,000	$4,167	$6,918	($2,751)	
Park Maintenance	$7,500	$3,125	$2,028	$1,097	
Sidewalk Repair	$10,000	$4,167	$0	$4,167	
Chemicals	$4,000	$1,667	$1,122	$544	
Contingencies	$4,000	$1,667	$1,726	($59)	
Refuse	$6,000	$2,500	$1,920	$580	
Office Supplies	$750	$313	$0	$313	
Uniforms	$3,000	$1,250	$1,244	$6	
Fire Alarm System	$7,500	$3,125	$2,558	$567	
Rain Bird Pump System	$27,576	$11,490	$11,722	($232)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$137,153	$117,845	$19,309	
					
Total Expenditures	$902,484	$388,804	$348,684	$40,120	
					
Operating Income (Loss)	($37,948)	$381,381	$425,164	$43,783	

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)	$381,381	$425,164	$43,783	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$619,479		

Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending February 28, 2022

Adopted
Budget

Prorated Budget
2/28/22

Actual
2/28/22

Variance

Revenues

Interest Income	$1,000	$417	$63	($354)	
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	$417	$450,063	$449,646	

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)		$450,063		
					
Beginning Fund Balance	$315,696		$310,773		
					
Ending Fund Balance	$203,390		$760,835		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending February 28, 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 February 28, 2022

	Adopted
Budget	Prorated Budget
2/28/22	Actual
2/28/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$1,930,994	$1,930,994	$0	
Interest Income	$100	$42	$12	($30)	
Total Revenues	$2,090,042	$1,931,035	$1,931,006	($30)	

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)		$1,865,887		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$2,324,190		

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending February 28, 2022

Adopted
Budget

Prorated Budget
2/28/22

Actual
2/28/22

Variance

Revenues

Interest Income	$500	$208	$9	($199)	
Total Revenues	$500	$208	$9	($199)	

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)		($90,298)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$415,249		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending February 28, 2022

Actual
2/28/22

Revenues

Interest Income	$101

$101

Total Revenues

Expenditures

Capital Outlay	$113,400
Cost of Issuance	$0

$113,400

Total Expenditures

($113,299)

Excess Revenues/(Expenditures)

$4,782,022

Beginning Fund Balance

$4,668,723

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
4,526	
3,997	
529	
18,565	
14,766	
3,799	
Member Rounds	10,000	870	1,134	(264)	3,963	4,189	(226)	
Comp Rounds	3,000	142	340	(198)	1,075	1,257	(182)	
EZ Links	3,000	0	340	(340)	-	1,190	(1,190)	
GolfNow	2,000	246	227	19	1,096	838	258	
Total Memberships	60	9	-	9	37	60	(23)	
Revenue per Round								
Paid Rounds	$40	$46	$41	$5	$43	$44	($1)	
Revenues								
Greens Fees	$1,426,357	$207,689	$163,318	$44,371	$789,236	$644,000	$145,235	
Gift Cards- Sales	$25,000	$706	$2,863	($2,157)	$4,970	$11,288	($6,318)	
Gift Cards- Usage	($25,000)	($2,218)	($2,863)	$645	($8,589)	($11,288)	$2,699	
Season Advance/Trail Fees	$210,000	$26,317	$24,045	$2,272	$115,415	$94,815	$20,600	
Associate Memberships	$42,000	$3,792	$4,809	($1,017)	$16,232	$18,963	($2,731)	
Driving Range	$80,000	$9,971	$9,160	$811	$42,763	$36,120	$6,643	
Golf Lessons	$2,100	$175	$240	($65)	$875	$948	($73)	
Merchandise Sales	$115,000	$10,009	$13,168	($3,159)	$48,235	$51,923	($3,687)	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$7,597	$7,597	$0	
Miscellaneous Income	$15,000	$1,201	$1,250	($48)	$8,129	$6,248	$1,882	
Total Revenues	$1,908,696	$259,160	$217,509	$41,651	$1,024,862	$860,613	$164,249	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,281	$1,250	($32)	$6,131	$6,248	$116	
Telephone	$2,500	$106	$208	$102	$530	$1,041	$511	
Postage	$2,000	$0	$167	$167	$0	$833	$833	
Printing & Binding	$1,000	$0	$83	$83	$0	$417	$417	
Utilities	$15,900	$203	$1,324	$1,121	$1,947	$6,622	$4,675	
Repairs & Maintenance	$8,000	$2,910	$666	($2,243)	$11,939	$3,332	($8,607)	
Marketing- Golf Marketing	$39,000	$1,329	$3,249	$1,920	$8,984	$16,244	$7,260	
Bank Charges	$35,000	$5,709	$2,916	($2,794)	$23,659	$14,578	($9,081)	
Office Supplies	$4,000	$230	$333	$104	$1,572	$1,666	$94	
Operating Supplies	$5,000	$179	$417	$238	$1,450	$2,083	$632	
Dues, Licenses & Subscriptions	$8,000	$7,140	$666	($6,474)	$7,558	$3,332	($4,226)	
Drug Testing- All departments	$500	$0	$42	$42	$0	$208	$208	
Training, Education & Employee Relations	$3,000	$0	$250	$250	$397	$1,250	$852	
Contractual Security	$3,000	$0	$250	$250	$419	$1,250	$831	
IT Services	$3,000	$0	$250	$250	$2,615	$1,250	($1,366)	
Total Golf Course Expenditures	$144,900	$19,087	$12,070	($7,017)	$67,201	$60,351	($6,851)	

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

Golf Operation Expenditures
Salaries	
$239,595	
$17,980	
$19,965	
$1,986	
$88,131	
$99,827	
$11,696	
Administrative Fee	$19,039	$1,334	$1,587	$252	$6,786	$7,933	$1,147	
FICA Expense	$18,329	$1,363	$1,527	$164	$6,678	$7,637	$959	
Health Insurance	$739	$689	$62	($628)	$3,101	$308	($2,793)	
Workers Compensation	$4,696	$284	$391	$107	$1,497	$1,957	$460	
Unemployment	$12,835	$642	$1,070	$428	$2,303	$5,348	$3,044	
Golf Printing	$2,200	$0	$183	$183	$1,574	$917	($657)	
Utilities	$22,500	$3,212	$1,875	($1,337)	$8,641	$9,375	$734	
Repairs	$250	$0	$21	$21	$50	$104	$54	
Pest Control	$1,200	$95	$100	$5	$506	$500	($6)	
Supplies	$10,000	$910	$833	($76)	$6,391	$4,167	($2,224)	
Uniforms	$1,500	$0	$125	$125	$0	$625	$625	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$150	$833	$683	
Fuel	$500	$0	$42	$42	$0	$208	$208	
Cart Lease	$87,763	$7,333	$7,314	($19)	$35,845	$36,568	$723	
Cart Maintenance	$4,000	$0	$333	$333	$1,181	$1,667	$486	
Driving Range	$10,000	$250	$833	$583	$4,630	$4,167	($463)	
Total Golf Operation Expenditures	$437,146	$34,092	$36,428	$2,336	$167,463	$182,139	$14,676	

Merchandise Sales								
Cost of Goods Sold	$77,000	$9,910	$6,417	($3,494)	$33,121	$32,083	($1,038)	
Total Merchandise Sales	$77,000	$9,910	$6,417	($3,494)	$33,121	$32,083	($1,038)	

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

Golf Course Maintenance
Salaries	
$420,047	
$31,197	
$35,004	
$3,807	
$181,289	
$175,020	
($6,270)	
Administrative Fees	$9,595	$603	$800	$197	$3,364	$3,998	$634	
FICA Expense	$32,134	$2,324	$2,678	$354	$13,560	$13,389	($171)	
Employee Insurance	$43,225	$2,877	$3,602	$725	$14,820	$18,010	$3,190	
Workers Compensation	$9,341	$493	$778	$286	$3,082	$3,892	$810	
Unemployment	$7,165	$824	$597	($227)	$2,724	$2,985	$261	
Fire Alarm System	$4,000	$0	$333	$333	$0	$1,667	$1,667	
Utilities/Water	$26,200	$2,526	$2,183	($343)	$9,820	$10,917	$1,097	
Repairs	$48,000	$4,577	$4,000	($577)	$15,578	$20,000	$4,422	
Fuel & Oil	$40,000	$2,577	$3,333	$757	$14,409	$16,667	$2,258	
Pest Control	$1,000	$99	$83	($15)	$503	$417	($87)	
Irrigation/Drainage	$30,000	$1,908	$2,500	$592	$5,684	$12,500	$6,816	
Sand and Topsoil	$26,500	$1,444	$2,208	$765	$6,811	$11,042	$4,230	
Flower/Mulch	$7,000	$497	$583	$87	$4,448	$2,917	($1,531)	
Fertilizer	$139,000	$13,609	$11,583	($2,026)	$74,031	$57,917	($16,114)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$6,875	$6,875	
Trash Removal	$2,000	$207	$167	($40)	$1,070	$833	($237)	
Contingency	$6,000	$45	$500	$455	$3,995	$3,995	$0	
First Aid	$800	$141	$67	($74)	$291	$333	$42	
Office Supplies	$1,000	$0	$83	$83	$0	$417	$417	
Operating Supplies	$15,000	$377	$1,250	$873	$7,154	$6,250	($904)	
Training	$1,000	$78	$83	$6	$1,008	$417	($592)	
Janitorial Supplies	$1,000	$10	$83	$73	$40	$417	$376	
Janitorial Services	$20,000	$950	$1,667	$717	$4,722	$8,333	$3,612	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$417	($1,247)	
Uniforms	$8,500	$620	$708	$88	$4,395	$3,542	($853)	
Equipment Rental	$2,000	$31	$167	$136	$167	$833	$667	
Equipment Lease	$177,975	$11,517	$14,831	$3,315	$60,574	$74,156	$13,582	
Small Tools	$500	$0	$42	$42	$0	$208	$208	
Total Golf Course Maintenance	$1,096,482	$79,527	$91,374	$11,846	$435,204	$458,363	$23,159	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$625	
$625	
Engineering	$0	$0	$0	$0	$210	$0	($210)	
Arbitrage	$600	$0	$50	$50	$0	$250	$250	
Dissemination	$1,000	$83	$83	$0	$417	$417	$0	
Trustee Fees	$4,100	$0	$342	$342	$0	$1,708	$1,708	
Annual Audit	$1,500	$0	$125	$125	$0	$625	$625	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$23,450	$23,450	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$37,656	$35,425	($2,232)	
Property Taxes	$10,000	$740	$833	$93	$7,672	$4,167	($3,506)	
Total Administrative Expenditures	$159,999	$13,045	$13,333	$288	$69,405	$66,666	($2,739)	
								
Total Revenues	$1,908,696	$259,160	$217,509	$41,651	$1,024,862	$860,613	$164,249	
								
Total Expenditures	$1,915,527	$155,662	$159,621	$3,960	$772,395	$799,602	$27,208	
								
Operating Income (Loss)	($6,831)	$103,499	$57,887	$45,611	$252,467	$61,011	$191,457	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$233,441	$233,438	$3	
Interest Income	$1,000	$1	$83	($82)	$6	$417	($411)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($2,789)	$2,789	
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	($58,510)	($58,510)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($176,083)	($177,083)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($429)	($906)	($639)	($450,847)	($4,529)	($446,318)	
								
Change in Net Assets	$0	$103,069	$56,981	$44,972	($198,380)	$56,482	($254,862)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($526,877)	----	----	

Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures For Period Ending February 28, 2022

	Adopted
Budget	Prorated Budget
2/28/22	Actual
2/28/22	
Variance	
Revenues					
Food Sales	$9,200	$3,833	$76,576	$72,743	
Wine Sales	$400	$167	$4,057	$3,891	
Beer Sales	$6,400	$2,667	$51,382	$48,715	
Beverage Sales	$1,600	$667	$12,657	$11,990	
Liquor Sales	$2,400	$1,000	$27,609	$26,609	
Gift Card Sales	$0	$0	$6,423	$6,423	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$8,333	$178,705	$170,371	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$27,083	($27,083)	
Salaries	$0	$0	$61,303	($61,303)	
Administrative Fee	$0	$0	$2,495	($2,495)	
FICA Expense	$0	$0	$6,063	($6,063)	
Health Insurance	$0	$0	$3,567	($3,567)	
Workers Compensation	$0	$0	$956	($956)	
Unemployment	$0	$0	$2,707	($2,707)	
Telephone	$0	$0	$1,332	($1,332)	
Utilities	$0	$0	$3,899	($3,899)	
Pest Control	$1,200	$500	$502	($2)	
Equipment Lease	$1,100	$458	$503	($44)	
Repairs	$0	$0	$2,773	($2,773)	
Kitchen Equipment/Supplies	$0	$0	$1,307	($1,307)	
Paper & Plastic Supplies	$0	$0	$3,566	($3,566)	
Operating Supplies	$0	$0	$16,751	($16,751)	
Food Cost	$0	$0	$30,944	($30,944)	
Snack Cost	$0	$0	$2,004	($2,004)	
Beer Cost	$0	$0	$21,496	($21,496)	
Beverage Cost	$0	$0	$7,364	($7,364)	
Wine Cost	$0	$0	$1,706	($1,706)	
Liquor Cost	$0	$0	$9,447	($9,447)	
First Aid	$0	$0	$188	($188)	
Entertainment	$0	$0	$2,500	($2,500)	
Delivery/Gas	$0	$0	$825	($825)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$3,931	($3,931)	
Total Restaurant Expenditures	$2,300	$958	$215,684	($214,725)	
					
Operating Income (Loss)	$17,700	$7,375	($36,979)	($44,354)	

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	$7,375	($36,979)	($44,354)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($36,979)		

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	$16,052		$0		$0		$0		$0		$0		$0	$0	$746,693	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0		$0		$0	$0	$23,450	
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	$1		$0		$0		$0		$0		$0		$0	$0	$55	
Total Revenues	$5,992	$237,467	$493,391	$16,255	$20,743		$0		$0		$0		$0		$0		$0	$0	$773,848	

Administrative Expenditures																				
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471		$0		$0		$0		$0		$0		$0	$0	$9,875	
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	$83		$0		$0		$0		$0		$0		$0	$0	$417	
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	$208		$0		$0		$0		$0		$0		$0	$0	$1,042	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621		$0		$0		$0		$0		$0		$0	$0	$43,106	
Postage	$3	$25	$790	$145	$0		$0		$0		$0		$0		$0		$0	$0	$963	
Printing & Binding	$32	$83	$99	$111	$3		$0		$0		$0		$0		$0		$0	$0	$328	
Insurance- Liability	$583	$583	$583	$583	$583		$0		$0		$0		$0		$0		$0	$0	$2,915	
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	$354		$0		$0		$0		$0		$0		$0	$0	$1,771	
Total Administrative	$11,485	$15,528	$16,747	$11,457	$12,325		$0		$0		$0		$0		$0		$0	$0	$67,541	

Operating Expenditures																				
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895		$0		$0		$0		$0		$0		$0	$0	$63,245	
Administration Fee	$100	$91	$99	$88	$85		$0		$0		$0		$0		$0		$0	$0	$464	
FICA Expense	$914	$805	$915	$993	$882		$0		$0		$0		$0		$0		$0	$0	$4,509	
Health Insurance	$804	$812	$1,653	$1,718	$1,718		$0		$0		$0		$0		$0		$0	$0	$6,706	
Workers Compensation	$239	$216	$243	$188	$188		$0		$0		$0		$0		$0		$0	$0	$1,074	
Unemployment	$0	$0	$86	$483	$89		$0		$0		$0		$0		$0		$0	$0	$658	
Other Contractual	$1,008	$857	$933	$1,369	$1,369		$0		$0		$0		$0		$0		$0	$0	$5,535	
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	$16,226		$0		$0		$0		$0		$0		$0	$0	$89,210	

	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	$9,193		$0		$0		$0		$0		$0		$0	$0	$46,888	
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	$9,193		$0		$0		$0		$0		$0		$0	$0	$74,088	

Grounds Maintenance Expenditures																				
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162		$0		$0		$0		$0		$0		$0	$0	$55,535	
Administrative Fees	$200	$182	$163	$212	$171		$0		$0		$0		$0		$0		$0	$0	$928	
FICA	$894	$792	$922	$710	$742		$0		$0		$0		$0		$0		$0	$0	$4,060	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721		$0		$0		$0		$0		$0		$0	$0	$7,528	
Workers Compensation	$220	$195	$215	$155	$161		$0		$0		$0		$0		$0		$0	$0	$945	
Unemployment	$0	$0	$172	$178	$307		$0		$0		$0		$0		$0		$0	$0	$658	
Telephone	$557	$611	$555	$545	$545		$0		$0		$0		$0		$0		$0	$0	$2,813	
Utilities	$904	$830	$684	$410	$413		$0		$0		$0		$0		$0		$0	$0	$3,240	
Property Appraiser	$0	$0	$1,989	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$220	$220	$220	$220	$220		$0		$0		$0		$0		$0		$0	$0	$1,098	
Repairs	$1,095	$5,140	$454	$47	$1,332		$0		$0		$0		$0		$0		$0	$0	$8,067	
Fuel	$2,254	$450	$1,330	$1,497	$1,387		$0		$0		$0		$0		$0		$0	$0	$6,918	
Park Maintenance	$0	$0	$146	$468	$1,414		$0		$0		$0		$0		$0		$0	$0	$2,028	
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	$480		$0		$0		$0		$0		$0		$0	$0	$1,920	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$259		$0		$0		$0		$0		$0		$0	$0	$1,244	
Fire Alarm System	$512	$512	$512	$512	$512		$0		$0		$0		$0		$0		$0	$0	$2,558	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298		$0		$0		$0		$0		$0		$0	$0	$11,722	
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	$22,122		$0		$0		$0		$0		$0		$0	$0	$117,845	
																				
Total Expenditures	$63,499	$68,652	$70,403	$86,263	$59,866		$0		$0		$0		$0		$0		$0	$0	$348,684	
																				
Operating Income (Loss)	($57,507)	$168,815	$422,987	($70,008)	($39,123)		$0		$0		$0		$0		$0		$0	$0	$425,164	

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)	($39,123)		$0		$0		$0		$0		$0		$0	$0	$425,164	

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	4,526		0		0		0		0		0	0	0	18,565	
Member Rounds	701	814	784	794	870		0		0		0		0		0	0	0	3,963	
Comp Rounds	214	329	156	234	142		0		0		0		0		0	0	0	1,075	
EZ Links	0	0	0	0	0		0		0		0		0		0	0	0	-	
GolfNow	308	71	293	178	246		0		0		0		0		0	0	0	1,096	
Revenue per Round																			
Paid Rounds	$40	$40	$40	$46	$46		$0		$0		$0		$0		$0	$0	$0	$211	
Revenues:																			
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689		$0		$0		$0		$0		$0	$0	$0	$789,236	
Gift Cards - Sales	$349	$397	$3,300	$219	$706		$0		$0		$0		$0		$0	$0	$0	$4,970	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)		$0		$0		$0		$0		$0	$0	$0	($8,589)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317		$0		$0		$0		$0		$0	$0	$0	$115,415	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792		$0		$0		$0		$0		$0	$0	$0	$16,232	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971		$0		$0		$0		$0		$0	$0	$0	$42,763	
Golf Lessons	$175	$175	$175	$175	$175		$0		$0		$0		$0		$0	$0	$0	$875	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009		$0		$0		$0		$0		$0	$0	$0	$48,235	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519		$0		$0		$0		$0		$0	$0	$0	$7,597	
Miscellaneous Income	$1,319	$1,030	$1,266	$3,313	$1,201		$0		$0		$0		$0		$0	$0	$0	$8,129	
Total Revenues	$172,240	$171,978	$204,396	$217,088	$259,160		$0		$0		$0		$0		$0	$0	$0	$1,024,862	

Golf Course Expenditures:																			
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281		$0		$0		$0		$0		$0	$0	$0	$6,131	
Telephone/Internet	$106	$106	$106	$106	$106		$0		$0		$0		$0		$0	$0	$0	$530	
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	$338	$203		$0		$0		$0		$0		$0	$0	$0	$1,947	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910		$0		$0		$0		$0		$0	$0	$0	$11,939	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329		$0		$0		$0		$0		$0	$0	$0	$8,984	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709		$0		$0		$0		$0		$0	$0	$0	$23,659	
Office Supplies	$636	$129	$340	$238	$230		$0		$0		$0		$0		$0	$0	$0	$1,572	
Operating Supplies	$157	$164	$516	$434	$179		$0		$0		$0		$0		$0	$0	$0	$1,450	
Dues, Licenses & Subscriptions	$180	$0	$238	$0	$7,140		$0		$0		$0		$0		$0	$0	$0	$7,558	
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	$13,704	$19,087		$0		$0		$0		$0		$0	$0	$0	$67,201	

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

Golf Operations:
Salaries	

$19,463	

$16,253	

$17,856	

$16,580	

$17,980	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$88,131	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$0	$0	$0	$0	$0	$0	$0	$6,786	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$0	$0	$0	$0	$0	$0	$0	$6,678	
Health Insurance	$521	$596	$663	$631	$689	$0	$0	$0	$0	$0	$0	$0	$3,101	
Workers Compensation	$350	$293	$308	$262	$284	$0	$0	$0	$0	$0	$0	$0	$1,497	
Unemployment	$401	$266	$403	$591	$642	$0	$0	$0	$0	$0	$0	$0	$2,303	
Golf Printing	$0	$0	$0	$1,574	$0	$0	$0	$0	$0	$0	$0	$0	$1,574	
Utilities	$342	$2,726	$1,459	$903	$3,212	$0	$0	$0	$0	$0	$0	$0	$8,641	
Repairs	$50	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$50	
Pest Control	$122	$95	$99	$95	$95	$0	$0	$0	$0	$0	$0	$0	$506	
Supplies	$508	$1,371	$1,697	$1,906	$910	$0	$0	$0	$0	$0	$0	$0	$6,391	
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	$7,333	$0	$0	$0	$0	$0	$0	$0	$35,845	
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	$250	$0	$0	$0	$0	$0	$0	$0	$4,630	
Total Golf Operation Expenditures	$33,170	$34,233	$33,420	$32,547	$34,092	$0	$0	$0	$0	$0	$0	$0	$167,463	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$0	$0	$0	$0	$0	$0	$0	$33,121	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$9,910	$0	$0	$0	$0	$0	$0	$0	$33,121	

	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	$31,197		$0		$0		$0		$0		$0	$0	$0	$181,289	
Administrative Fees	$701	$674	$743	$644	$603		$0		$0		$0		$0		$0	$0	$0	$3,364	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324		$0		$0		$0		$0		$0	$0	$0	$13,560	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877		$0		$0		$0		$0		$0	$0	$0	$14,820	
Workers Compensation	$685	$654	$703	$548	$493		$0		$0		$0		$0		$0	$0	$0	$3,082	
Unemployment	$71	$94	$577	$1,158	$824		$0		$0		$0		$0		$0	$0	$0	$2,724	
Fire Alarm System	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities/Water	$1,886	$1,987	$1,957	$1,464	$2,526		$0		$0		$0		$0		$0	$0	$0	$9,820	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577		$0		$0		$0		$0		$0	$0	$0	$15,578	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577		$0		$0		$0		$0		$0	$0	$0	$14,409	
Pest Control	$112	$99	$95	$99	$99		$0		$0		$0		$0		$0	$0	$0	$503	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908		$0		$0		$0		$0		$0	$0	$0	$5,684	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444		$0		$0		$0		$0		$0	$0	$0	$6,811	
Flower/Mulch	$497	$973	$1,508	$973	$497		$0		$0		$0		$0		$0	$0	$0	$4,448	
Fertilizer	$32,201	$4,395	$11,196	$12,630	$13,609		$0		$0		$0		$0		$0	$0	$0	$74,031	
Seed/Sod	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0	$243	$207		$0		$0		$0		$0		$0	$0	$0	$1,070	
Contingency	$3,950	$0	$0	$0	$45		$0		$0		$0		$0		$0	$0	$0	$3,995	
First Aid	$129	$22	$0	$0	$141		$0		$0		$0		$0		$0	$0	$0	$291	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Operating Supplies	$3,147	$1,116	$1,579	$935	$377		$0		$0		$0		$0		$0	$0	$0	$7,154	
Training	$0	$886	$0	$45	$78		$0		$0		$0		$0		$0	$0	$0	$1,008	
Janitorial Supplies	$0	$30	$0	$0	$10		$0		$0		$0		$0		$0	$0	$0	$40	
Janitorial Services	$922	$950	$950	$950	$950		$0		$0		$0		$0		$0	$0	$0	$4,722	
Soil & Water Testing	$707	$707	$250	$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,663	
Uniforms	$669	$797	$1,645	$663	$620		$0		$0		$0		$0		$0	$0	$0	$4,395	
Equipment Rental	$34	$33	$34	$34	$31		$0		$0		$0		$0		$0	$0	$0	$167	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$11,517		$0		$0		$0		$0		$0	$0	$0	$60,574	
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	$85,966	$79,527		$0		$0		$0		$0		$0	$0	$0	$435,204	

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	$83		$0		$0		$0		$0		$0	$0	$0	$417	
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	$4,690		$0		$0		$0		$0		$0	$0	$0	$23,450	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531		$0		$0		$0		$0		$0	$0	$0	$37,656	
Property Taxes	$0	$870	$740	$5,322	$740		$0		$0		$0		$0		$0	$0	$0	$7,672	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045		$0		$0		$0		$0		$0	$0	$0	$69,405	
																			
Total Revenues	$172,240	$171,978	$204,396	$217,088	$259,160		$0		$0		$0		$0		$0	$0	$0	$1,024,862	
																			
Total Expenditures	$169,608	$137,640	$156,391	$153,094	$155,662		$0		$0		$0		$0		$0	$0	$0	$772,395	
																			
Operating Income (Loss)	$2,632	$34,337	$48,005	$63,994	$103,499		$0		$0		$0		$0		$0	$0	$0	$252,467	

	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	
$46,688	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$233,441	
Interest Income	$1	$1	$1	$1	$1	$0	$0	$0	$0	$0	$0	$0	$6	
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)	($11,702)	$0	$0	$0	$0	$0	$0	$0	($58,510)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	$0	$0	$0	$0	($176,083)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	$0	$0	$0	$0	$0	$0	$0	($450,847)	
														
Net Non Operating Income / (Loss)	$3,203	$33,908	($402,124)	$63,565	$103,069	$0	$0	$0	$0	$0	$0	$0	($198,380)	

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	

$18,898	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$76,576	
Wine Sales	$466	$835	$780	$1,100	$876	$0	$0	$0	$0	$0	$0	$0	$4,057	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$0	$0	$0	$0	$0	$0	$0	$51,382	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$0	$0	$0	$0	$0	$0	$0	$12,657	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$0	$0	$0	$0	$0	$0	$0	$27,609	
Gift Card Sales	$349	$1,368	$3,782	$219	$706	$0	$0	$0	$0	$0	$0	$0	$6,423	
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	$45,428	$0	$0	$0	$0	$0	$0	$0	$178,705	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$0	$0	$0	$27,083	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$0	$0	$0	$0	$0	$0	$0	$61,303	
Administrative Fee	$422	$421	$656	$569	$427	$0	$0	$0	$0	$0	$0	$0	$2,495	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$0	$0	$0	$0	$0	$0	$0	$6,063	
Health Insurance	$0	$80	$0	$1,848	$1,639	$0	$0	$0	$0	$0	$0	$0	$3,567	
Workers Compensation	$140	$211	$290	$162	$154	$0	$0	$0	$0	$0	$0	$0	$956	
Unemployment	$459	$434	$711	$565	$538	$0	$0	$0	$0	$0	$0	$0	$2,707	
Telephone	$349	$246	$246	$246	$246	$0	$0	$0	$0	$0	$0	$0	$1,332	
Utilities	$713	$547	$963	$186	$1,490	$0	$0	$0	$0	$0	$0	$0	$3,899	
Pest Control	$122	$95	$95	$95	$95	$0	$0	$0	$0	$0	$0	$0	$502	
Equipment Lease	$101	$100	$101	$100	$100	$0	$0	$0	$0	$0	$0	$0	$503	
Repairs	$1,776	$570	$0	$0	$427	$0	$0	$0	$0	$0	$0	$0	$2,773	
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	$473	$0	$0	$0	$0	$0	$0	$0	$3,566	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$0	$0	$0	$0	$0	$0	$0	$16,751	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$0	$0	$0	$0	$0	$0	$0	$30,944	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$0	$0	$0	$0	$0	$0	$0	$2,004	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$0	$0	$0	$0	$0	$0	$0	$21,496	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$0	$0	$0	$0	$0	$0	$0	$7,364	
Wine Cost	$190	$570	$304	$720	($79)	$0	$0	$0	$0	$0	$0	$0	$1,706	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$0	$0	$0	$0	$0	$0	$0	$9,447	
First Aid	$171	$0	$0	$0	$17	$0	$0	$0	$0	$0	$0	$0	$188	
Entertainment	$300	$0	$800	$750	$650	$0	$0	$0	$0	$0	$0	$0	$2,500	
Delivery/Gas	$0	$0	$37	$0	$788	$0	$0	$0	$0	$0	$0	$0	$825	
Uniforms	$0	$474	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$474	
Dues & License	$455	$599	$959	$49	$1,869	$0	$0	$0	$0	$0	$0	$0	$3,931	
Total Restaurant Expenditures	$38,961	$45,543	$50,895	$40,703	$39,582	$0	$0	$0	$0	$0	$0	$0	$215,684	
														
Operating Income (Loss)	($15,109)	($16,824)	($10,665)	($226)	$5,846	$0	$0	$0	$0	$0	$0	$0	($36,979)	

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)	($226)	$5,846	$0	$0	$0	$0	$0	$0	$0	($36,979)	

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	

$10,009	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$48,235	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$10,009	$0	$0	$0	$0	$0	$0	$0	$48,235	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$0	$0	$0	$0	$0	$0	$0	$33,121	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$9,910	$0	$0	$0	$0	$0	$0	$0	$33,121	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$98	$0	$0	$0	$0	$0	$0	$0	$15,114	

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:	$280,132	
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:	$234,609	
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	
2/9/22	$	69,052	$	16,052	$	41,511	$	11,490	$	69,052	
	$	3,212,180	$	746,693	$	1,930,994	$	534,493	$	3,212,180	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,089,942	60.11%	$	1,930,994	$	(1,900,514)	$	30,480	
General Fund	$	808,157	23.25%	$	746,693	$	(746,693)	$	-	
Recreation Fund	$	578,489	16.64%	$	534,493	$	(523,003)	$	11,490	
						
	$	3,476,588	100.00%	$	3,212,180	$	(3,170,210)	$	41,970	

Percentage Collected	92.39%

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

	Actuals
2/28/21		Actuals
2/28/22		
Variance		Year to Date
2/28/21		Year to Date
2/28/22		
Variance	

Revenues:
Greens Fees	

$161,835		

$	207,689		

$	45,854		

$	672,118		

$	789,236		

$	117,118	
Gift Cards - Sales	$398		$	706		$	308		$	5,386		$	4,970		$	(416)	
Gift Cards - Usage	($1,817)		($2,218)		$	(401)		$	(8,946)		$	(8,589)		$	357	
Season Advance/Trail Fees	$21,645		$	26,317		$	4,672		$	104,237		$	115,415		$	11,178	
Associate Memberships	$5,767		$	3,792		$	(1,975)		$	25,359		$	16,232		$	(9,127)	
Driving Range	$7,544		$	9,971		$	2,426		$	36,737		$	42,763		$	6,025	
Golf Lessons	$175		$	175		$	-		$	875		$	875		$	-	
Merchandise Sales	$9,199		$	10,009		$	810		$	47,306		$	48,235		$	929	
Special Assessments - Operations	$1,519		$	1,519		$	-		$	7,597		$	7,597		$	-	
Miscellaneous Income		$105 		 $	1,201 		 $	1,096 		 $	3,401 		 $	8,129 		 $	4,728 	
Total Revenues	 $	206,369 		 $	259,160 		 $	52,791 		 $	894,069 		 $  1,024,862 		 $	130,792 	
Expenditures:
Golf Course Expenditures	
$	14,353		
$	19,087		
$	(4,733)		
$52,831		
$	67,201		
$	(14,370)	
Golf Operations	$	30,372		$	34,092		$	(3,720)		$162,577		$	167,463		$	(4,886)	
Merchandise Sales	$	3,007		$	9,910		$	(6,903)		$29,579		$	33,121		$	(3,542)	
Golf Course Maintenance	$	58,497		$	79,527		$	(21,030)		$352,018		$	435,204		$	(83,186)	
Administrative	 $	13,009 		 $	13,045 		 $	(36) 			$64,180 		 $	69,405 		 $	(5,226) 	
Total Expenditures	 $	119,239 		 $	155,662 		 $	(36,423) 		 $	661,185 		 $	772,395 		 $	(111,209) 	
Operating Income/(Loss)	 $	87,131 		 $	103,499 		 $	16,368 		 $	232,884 		 $	252,467 		 $	19,583 	

$	116,311	$	103,834	$  121,347	$  158,687	$ 222,455	

$	331,799	$	421,200	$	458,890	$	461,595	$  451,948	$  415,587	$	392,392	

$	312,403	$	304,531	$  365,973	$  416,251	$ 527,042	

$	103,834	$	121,347	$  158,687	$  222,455	$ 331,799	

$	421,200	$	458,890	$	461,595	$	451,948	$  415,587	$  392,392	$	330,070	

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	$ 304,588		$	249,879	$	198,106	$	162,953	$	150,727	$  123,980	$  137,162	$	97,999	$  2,324,373	
	$	172,240	$	171,978	$  204,396	$  217,088	$ 259,160		$	247,611	$	195,506	$	160,895	$	149,037	$  122,418	$  135,880	$	96,579	$  2,132,788	
	$	23,852	$	28,719	$	40,230	$	40,476	$  45,428		$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	191,585	
		
Total All Cash	$	581,678	$	619,306	$	621,843	$	612,321	$  575,928	$  552,749	$	490,391	$  2,324,373	

Expenses	
Golf Course
Course Operations
Restaurant	$	208,569	$	183,183	$  207,286	$  193,796	$ 195,243		$	160,478	$	160,416	$	160,249	$	160,373	$  160,341	$  160,357	$	160,321	$  2,110,614	
	$	169,608	$	137,640	$  156,391	$  153,094	$ 155,662		$	160,179	$	160,179	$	160,054	$	160,194	$  160,194	$  160,194	$	160,205	$  1,893,594	
	$	38,961	$	45,543	$	50,895	$	40,703	$  39,582		$	299	$	237	$	194	$	180	$	147	$	163	$	116	$	217,020	

Cash Less Expenses

Projected Revenues FY 2022	$  2,324,373
Projected Expenses FY 2022	 $  2,110,614 
Projected Surplus(Deficit) FY 2022	 $	213,759 	

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%*$.,'"' &&'"* '")/*/+" ($."*

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	$2,373,840	$57,360 Req 38, Req 45, 87	
Bunker Renovation & Liners	$1,090,000	-$351,200	$738,800	$730	$738,070	$730 Req 89	
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 Project Complete	
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	$45,452	$9,548	$45,452 Req 43, 46, 47, 58, 59, 65, 67, 68, 78, 80, 81,	
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	$64,612	$109,612	$109,612	$0	$109,612 55, Req 56, 57, 72, 76, 79, 85, 86, 88	
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	-$140,281	$40,409	$40,409	$0 
	$6,022,585	$0	$6,022,585	$3,839,369	$4,557,056	$1,438,529 

Updated 3/17/22

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	$516	Duda/Allegra	80-83	
Playground/Park Irrigaton	$14,040	PIS	85 and 86	
Playground Sand		$694 		88	
	  $170,281 			
Since April $150K auth from Board Spent (Req 43 forward)	$54,579			
Since April $150K auth from Board Projected (Req 43 forward)	$91,114			
Difference	-$58,886			
Current Expenses (Through Req 88)	$169,586			
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	$132,523