Viera East
Community Development District

Unaudited Financial Reporting
April 30, 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 April 30, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$561,086	$534,252	----	----	$624,364	$1,719,701	
Accounts Receivable	----	----	----	----	$308	$308	
Due From Golf Course	$43,529	----	----	----	----	$43,529	
Due From General Fund	----	$335	$13,487	----	$46,251	$60,073	
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	----	$138,895	----	----	$38,538	$177,433	
Inventory - Pro Shop	----	----	----	----	$36,024	$36,024	
Inventory - Hook and Eagle	----	----	----	----	$23,955	$23,955	
Investments:						
State Board	----	$121,767	----	----	----	$121,767	
Benefit Assessment- Series 2012	----	----	----	----	$510,035	$510,035	
Reserve - Series 2012	----	----	----	----	$280,134	$280,134	
Bond Service- Series 2012	----	----	----	----	$14	$14	
Bond Service- Series 2006	----	----	$2,421,872	----	----	$2,421,872	
Reserve- Series 2020	----	----	$234,611	----	----	$234,611	
Temporary Interest Series 2020	----	----	$180,641	----	----	$180,641	
Project- Series 2020	----	----	----	$4,728,160	----	$4,728,160	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Operations	$7,416	----	----	----	$86,423	$93,839	
Total Assets	$612,240	$795,249	$2,850,611	$4,728,160	$2,762,301	$11,748,562	
Liabilities						
Accounts Payable	$14,695	----	----	----	$35,486	$50,180	
Accrued Expenses	----	----	----	----	$106	$106	
Deferred Revenue- Season Advance	----	----	----	----	$89,350	$89,350	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$7,597	$7,597	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$236,578	$236,578	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	----	----	$43,529	$43,739	
Accrued Interest Payable	----	----	----	----	$79,516	$79,516	
Accrued Principal Payable	----	----	----	----	$246,917	$246,917	
Sales Tax Payable	----	----	----	----	$28,107	$28,107	
Event Deposits	----	----	----	----	($3,812)	($3,812)	
Due to Golf Course	$46,251	$38,538	$22,922	----	----	$107,711	
Due to Debt Service	$13,487	----	----	----	----	$13,487	
Due to Capital Reserve	$335	----	----	$138,895	----	$139,230	
Accrued Payroll Payable	$7,295	----	----	----	$18,115	$25,410	
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	----	----	----	----	($346,614)	($346,614)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$7,416	----	----	----	----	$7,416	
Unassigned	$346,762	----	----	----	----	$346,762	
Assigned- Capital Reserve Fund	----	$756,502	----	----	----	$756,502	
Restricted for Capital Projects	----	----	----	$4,589,265	----	$4,589,265	
Restricted for Debt Service	----	----	$2,827,689	----	----	$2,827,689	
Total Liabilities, Fund Equity, Other	$612,240	$795,249	$2,850,611	$4,728,160	$2,762,301	$11,748,562	

Revenues		
Maintenance Assessments	$808,157	$780,802	$780,802	$0	
Golf Course Administrative Services	$56,280	$32,830	$32,830	$0	
Donations for Park Material	$0	$0	$4,275	$4,275	
Miscellaneous Income- Farmers Market	$0	$0	$12,191	$12,191	
Interest Income	$100	$58	$55	($4)	
Total Revenues	$864,536	$813,690	$830,153	$16,463	

Administrative Expenditures					
Supervisors Fees	$30,496	$17,789	$14,486	$3,304	
Engineering Fees	$5,000	$2,917	$1,025	$1,892	
Attorney's Fees	$5,000	$2,917	$8,809	($5,893)	
Dissemination	$1,000	$583	$583	$0	
Trustee Fees	$5,600	$3,267	$0	$3,267	
Annual Audit	$6,500	$3,792	$0	$3,792	
Collection Agent	$2,500	$1,458	$1,458	$0	
Management Fees	$103,454	$60,348	$60,348	($0)	
Postage	$1,500	$875	$898	($23)	
Printing & Binding	$2,500	$1,458	$3,980	($2,522)	
Insurance- Liability	$8,040	$4,690	$4,081	$609	
Legal Advertising	$1,500	$875	$797	$78	
Other Current Charges	$1,500	$875	$177	$698	
Office Supplies	$1,500	$875	$50	$825	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$2,479	$2,479	($0)	
Total Administrative	$180,515	$105,373	$99,347	$6,026	

Operating Expenditures		
Salaries	$147,487	$86,034	$89,016	($2,982)	
Administration Fee	$1,388	$810	$649	$161	
FICA Expense	$11,283	$6,582	$6,420	$162	
Health Insurance	$17,410	$10,156	$9,960	$196	
Workers Compensation	$2,891	$1,686	$1,481	$205	
Unemployment	$842	$491	$666	($175)	
Other Contractual	$7,500	$4,375	$8,566	($4,191)	
Marketing- Lifestyle/Amenities	$18,000	$10,500	$10,922	($422)	
Training	$500	$292	$0	$292	
Uniforms	$500	$292	$0	$292	
Total Operating	$207,801	$121,217	$127,681	($6,464)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$8,167	$0	$8,167	
Lake Bank Restoration	$30,000	$24,000	$24,000	$0	
Environmental Services	$20,000	$11,667	$1,265	$10,402	
Water Management System	$99,000	$57,750	$66,359	($8,609)	
Midge Control	$15,000	$8,750	$0	$8,750	
Contingencies	$2,000	$1,167	$3,157	($1,991)	
Fire Line Maintenance	$2,000	$2,000	$2,000	$0	
Basin Repair	$3,000	$1,750	$117	$1,633	
Total Maintenance	$185,000	$115,250	$96,898	$18,352	

Grounds Maintenance Expenditures		
Salaries	$166,108	$96,896	$77,810	$19,086	
Administrative Fees	$3,446	$2,010	$1,298	$712	
FICA	$12,707	$7,412	$5,676	$1,737	
Health Insurance	$28,182	$16,440	$10,765	$5,674	
Workers Compensation	$3,256	$1,899	$1,295	$605	
Unemployment	$2,506	$1,462	$830	$632	
Telephone	$6,250	$3,646	$3,982	($336)	
Utilities	$7,200	$4,200	$5,386	($1,186)	
Property Appraiser	$1,990	$1,161	$1,989	($828)	
Insurance- Property	$2,197	$1,282	$1,537	($255)	
Repairs	$15,000	$8,750	$11,917	($3,167)	
Fuel	$10,000	$5,833	$11,146	($5,313)	
Park Maintenance	$7,500	$4,375	$5,651	($1,276)	
Sidewalk Repair	$10,000	$5,833	$0	$5,833	
Chemicals	$4,000	$2,333	$1,869	$465	
Contingencies	$4,000	$2,333	$2,826	($493)	
Refuse	$6,000	$3,500	$2,640	$860	
Office Supplies	$750	$438	$0	$438	
Uniforms	$3,000	$1,750	$2,099	($349)	
Fire Alarm System	$7,500	$4,375	$3,581	$794	
Rain Bird Pump System	$27,576	$16,086	$16,319	($233)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$192,015	$170,363	$21,651	
					
Total Expenditures	$902,484	$533,855	$494,290	$39,566	
					
Operating Income (Loss)	($37,948)	$279,835	$335,863	$56,028	

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)	$279,835	$335,863	$56,028	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$530,178		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2022

Adopted
Budget

Prorated Budget
4/30/22

Actual
4/30/22

Variance

Revenues

Interest Income	$1,000	$583	$108	($475)	
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	$583	$450,108	$449,525	

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)		$450,108		
					
Beginning Fund Balance	$315,696		$306,394		
					
Ending Fund Balance	$203,390		$756,502		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending April 30, 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 April 30, 2022

	Adopted
Budget	Prorated Budget
4/30/22	Actual
4/30/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$2,019,222	$2,019,222	$0	
Interest Income	$100	$58	$31	($28)	
Total Revenues	$2,090,042	$2,019,281	$2,019,253	($28)	

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)		$1,954,134		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$2,412,437		

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2022

Adopted
Budget

Prorated Budget
4/30/22

Actual
4/30/22

Variance

Revenues

Interest Income	$500	$292	$13	($279)	
Total Revenues	$500	$292	$13	($279)	

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)		($90,295)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$415,252		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2022

Actual
4/30/22

Revenues

Interest Income	$119

$119

Total Revenues

Expenditures

Capital Outlay	$195,058
Cost of Issuance	$0

$195,058

Total Expenditures

($194,939)

Excess Revenues/(Expenditures)

$4,784,204

Beginning Fund Balance

$4,589,265

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
4,648	
3,627	
1,021	
28,147	
22,976	
5,171	
Member Rounds	10,000	864	1,029	(165)	5,881	6,518	(637)	
Comp Rounds	3,000	137	309	(172)	1,369	1,955	(586)	
EZ Links	3,000	0	309	(309)	-	1,889	(1,889)	
GolfNow	2,000	276	206	70	1,659	1,304	355	
Total Memberships	60	7	-	7	51	60	(9)	
Revenue per Round								
Paid Rounds	$40	$40	$42	($2)	$43	$43	$0	
Revenues								
Greens Fees	$1,426,357	$185,022	$153,333	$31,689	$1,208,549	$985,613	$222,936	
Gift Cards- Sales	$25,000	$665	$2,688	($2,023)	$6,315	$17,275	($10,960)	
Gift Cards- Usage	($25,000)	($1,335)	($2,688)	$1,353	($11,480)	($17,275)	$5,795	
Season Advance/Trail Fees	$210,000	$24,956	$22,575	$2,381	$167,227	$145,110	$22,117	
Associate Memberships	$42,000	$2,212	$4,515	($2,303)	$22,522	$29,022	($6,500)	
Driving Range	$80,000	$10,812	$8,600	$2,212	$64,886	$55,280	$9,606	
Golf Lessons	$2,100	$335	$226	$109	$1,545	$1,451	$94	
Merchandise Sales	$115,000	$14,745	$12,363	$2,383	$75,179	$79,465	($4,286)	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$10,635	$10,635	$0	
Miscellaneous Income	$15,000	$797	$1,250	($452)	$4,222	$8,747	($4,524)	
Total Revenues	$1,908,696	$239,730	$204,380	$35,349	$1,549,601	$1,315,322	$234,278	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,269	$1,250	($20)	$8,669	$8,747	$78	
Telephone	$2,500	$194	$208	$14	$895	$1,458	$563	
Postage	$2,000	$0	$167	$167	$0	$1,166	$1,166	
Printing & Binding	$1,000	$0	$83	$83	$0	$583	$583	
Utilities	$15,900	$335	$1,324	$990	$2,837	$9,271	$6,435	
Repairs & Maintenance	$8,000	$1,020	$666	($354)	$13,777	$4,665	($9,112)	
Marketing- Golf Marketing	$39,000	$974	$3,249	$2,275	$11,772	$22,741	$10,969	
Bank Charges	$35,000	$249	$2,916	$2,667	$28,052	$20,409	($7,644)	
Office Supplies	$4,000	$292	$333	$41	$2,505	$2,332	($172)	
Operating Supplies	$5,000	$332	$417	$85	$1,907	$2,916	$1,008	
Dues, Licenses & Subscriptions	$8,000	$0	$666	$666	$8,281	$4,665	($3,616)	
Drug Testing- All departments	$500	$0	$42	$42	$0	$292	$292	
Training, Education & Employee Relations	$3,000	$0	$250	$250	$397	$1,749	$1,352	
Contractual Security	$3,000	$0	$250	$250	$419	$1,749	$1,331	
IT Services	$3,000	$0	$250	$250	$2,947	$1,749	($1,198)	
Total Golf Course Expenditures	$144,900	$4,664	$12,070	$7,406	$82,457	$84,491	$2,035	

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

Golf Operation Expenditures
Salaries	
$239,595	
$22,417	
$19,965	
($2,452)	
$131,492	
$139,758	
$8,266	
Administrative Fee	$19,039	$1,435	$1,587	$152	$9,573	$11,106	$1,532	
FICA Expense	$18,329	$1,693	$1,527	($165)	$9,960	$10,691	$732	
Health Insurance	$739	$1,660	$62	($1,599)	$5,392	$431	($4,961)	
Workers Compensation	$4,696	$354	$391	$37	$2,182	$2,739	$557	
Unemployment	$12,835	$672	$1,070	$398	$3,306	$7,487	$4,181	
Golf Printing	$2,200	$0	$183	$183	$1,574	$1,283	($290)	
Utilities	$22,500	$1,905	$1,875	($30)	$12,576	$13,125	$549	
Repairs	$250	$0	$21	$21	$1,446	$146	($1,300)	
Pest Control	$1,200	$95	$100	$5	$696	$700	$4	
Supplies	$10,000	$282	$833	$551	$7,096	$5,833	($1,263)	
Uniforms	$1,500	$0	$125	$125	$0	$875	$875	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,167	$1,166	
Fuel	$500	$0	$42	$42	$0	$292	$292	
Cart Lease	$87,763	$7,072	$7,314	$242	$50,279	$51,195	$916	
Cart Maintenance	$4,000	$0	$333	$333	$2,441	$2,333	($107)	
Driving Range	$10,000	$809	$833	$24	$5,843	$5,833	($10)	
Total Golf Operation Expenditures	$437,146	$38,394	$36,428	($1,966)	$243,857	$254,995	$11,138	

Merchandise Sales								
Cost of Goods Sold	$77,000	$6,520	$6,417	($104)	$47,969	$44,917	($3,052)	
Total Merchandise Sales	$77,000	$6,520	$6,417	($104)	$47,969	$44,917	($3,052)	

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

Golf Course Maintenance
Salaries	
$420,047	
$34,364	
$35,004	
$640	
$247,263	
$245,027	
($2,235)	
Administrative Fees	$9,595	$632	$800	$167	$4,570	$5,597	$1,027	
FICA Expense	$32,134	$2,563	$2,678	$115	$18,482	$18,745	$263	
Employee Insurance	$43,225	$2,592	$3,602	$1,010	$20,404	$25,215	$4,810	
Workers Compensation	$9,341	$543	$778	$235	$4,124	$5,449	$1,324	
Unemployment	$7,165	$161	$597	$436	$3,351	$4,180	$829	
Fire Alarm System	$4,000	$0	$333	$333	$0	$2,333	$2,333	
Utilities/Water	$26,200	$2,544	$2,183	($361)	$14,721	$15,283	$562	
Repairs	$48,000	$1,555	$4,000	$2,445	$18,994	$28,000	$9,006	
Fuel & Oil	$40,000	$6,350	$3,333	($3,016)	$22,994	$23,333	$339	
Pest Control	$1,000	$104	$83	($20)	$706	$583	($122)	
Irrigation/Drainage	$30,000	$1,138	$2,500	$1,362	$8,220	$17,500	$9,280	
Sand and Topsoil	$26,500	$341	$2,208	$1,868	$7,493	$15,458	$7,966	
Flower/Mulch	$7,000	$0	$583	$583	$4,531	$4,083	($448)	
Fertilizer	$139,000	$19,638	$11,583	($8,055)	$109,439	$81,083	($28,356)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$9,625	$9,625	
Trash Removal	$2,000	$207	$167	($40)	$1,484	$1,167	($317)	
Contingency	$6,000	$0	$500	$500	$8,308	$8,308	$0	
First Aid	$800	$0	$67	$67	$291	$467	$176	
Office Supplies	$1,000	$0	$83	$83	$0	$583	$583	
Operating Supplies	$15,000	$1,023	$1,250	$227	$9,585	$8,750	($835)	
Training	$1,000	$275	$83	($192)	$1,429	$583	($845)	
Janitorial Supplies	$1,000	$0	$83	$83	$40	$583	$543	
Janitorial Services	$20,000	$950	$1,667	$717	$6,622	$11,667	$5,045	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$583	($1,080)	
Uniforms	$8,500	$819	$708	($110)	$6,067	$4,958	($1,109)	
Equipment Rental	$2,000	$33	$167	$134	$234	$1,167	$933	
Equipment Lease	$177,975	$22,493	$14,831	($7,662)	$95,247	$103,819	$8,572	
Small Tools	$500	$0	$42	$42	$0	$292	$292	
Total Golf Course Maintenance	$1,096,482	$98,323	$91,374	($6,949)	$616,262	$644,423	$28,161	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$875	
$875	
Engineering	$0	$0	$0	$0	$210	$0	($210)	
Arbitrage	$600	$450	$50	($400)	$450	$350	($100)	
Dissemination	$1,000	$83	$83	$0	$583	$583	$0	
Trustee Fees	$4,100	$8,178	$342	($7,837)	$8,178	$2,392	($5,787)	
Annual Audit	$1,500	$0	$125	$125	$0	$875	$875	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$32,830	$32,830	$0	
Insurance	$85,019	$7,745	$7,085	($660)	$53,925	$49,594	($4,330)	
Property Taxes	$10,000	$740	$833	$93	$9,153	$5,833	($3,320)	
Total Administrative Expenditures	$159,999	$21,887	$13,333	($8,554)	$105,330	$93,333	($11,997)	
								
Total Revenues	$1,908,696	$239,730	$204,380	$35,349	$1,549,601	$1,315,322	$234,278	
								
Total Expenditures	$1,915,527	$169,788	$159,621	($10,167)	$1,095,874	$1,122,158	$26,285	
								
Operating Income (Loss)	($6,831)	$69,941	$44,759	$25,182	$453,727	$193,164	$260,563	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$326,817	$326,813	$4	
Interest Income	$1,000	$1	$83	($82)	$8	$583	($575)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($3,905)	$3,905	
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	($81,915)	($81,915)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($246,917)	($247,917)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($429)	($906)	($639)	($451,706)	($6,340)	($445,366)	
								
Change in Net Assets	$0	$69,512	$43,853	$24,543	$2,021	$186,824	($184,803)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($326,476)	----	----	

Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures
For Period Ending April 30, 2022

	Adopted
Budget	Prorated Budget
4/30/22	Actual
4/30/22	
Variance	
Revenues					
Food Sales	$9,200	$5,367	$131,760	$126,393	
Wine Sales	$400	$233	$6,406	$6,173	
Beer Sales	$6,400	$3,733	$80,711	$76,978	
Beverage Sales	$1,600	$933	$20,390	$19,457	
Liquor Sales	$2,400	$1,400	$43,147	$41,747	
Gift Card Sales	$0	$0	$7,768	$7,768	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$11,667	$290,183	$278,516	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$37,917	($37,917)	
Salaries	$0	$0	$82,499	($82,499)	
Administrative Fee	$0	$0	$3,733	($3,733)	
FICA Expense	$0	$0	$8,764	($8,764)	
Health Insurance	$0	$0	$6,695	($6,695)	
Workers Compensation	$0	$0	$1,307	($1,307)	
Unemployment	$0	$0	$3,724	($3,724)	
Telephone	$0	$0	$1,931	($1,931)	
Utilities	$0	$0	$5,966	($5,966)	
Pest Control	$1,200	$700	$692	$8	
Equipment Lease	$1,100	$642	$705	($63)	
Repairs	$0	$0	$6,496	($6,496)	
Kitchen Equipment/Supplies	$0	$0	$1,400	($1,400)	
Paper & Plastic Supplies	$0	$0	$5,240	($5,240)	
Operating Supplies	$0	$0	$20,118	($20,118)	
Food Cost	$0	$0	$50,077	($50,077)	
Snack Cost	$0	$0	$4,281	($4,281)	
Beer Cost	$0	$0	$31,775	($31,775)	
Beverage Cost	$0	$0	$10,761	($10,761)	
Wine Cost	$0	$0	$2,318	($2,318)	
Liquor Cost	$0	$0	$11,553	($11,553)	
First Aid	$0	$0	$188	($188)	
Entertainment	$0	$0	$5,800	($5,800)	
Delivery/Gas	$0	$0	$1,878	($1,878)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$4,029	($4,029)	
Total Restaurant Expenditures	$2,300	$1,342	$310,321	($308,979)	
					
Operating Income (Loss)	$17,700	$10,325	($20,138)	($30,463)	

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	$10,325	($20,138)	($30,463)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($20,138)		

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	$5,215	$28,893		$0		$0		$0		$0	$0	$780,802	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0	$0	$32,830	
Donations for Park Material	$1,250	$1,200	$0	$1,200	$0	$0	$625		$0		$0		$0		$0	$0	$4,275	
Miscellaneous Income- Farmers Market	$745	$777	$863	$2,896	$715	$5,194	$1,003		$0		$0		$0		$0	$0	$12,191	
Interest Income	$52	$0	$0	$1	$1	$0	$0		$0		$0		$0		$0	$0	$55	
Total Revenues	$6,737	$238,244	$494,253	$19,151	$21,458	$15,099	$35,211		$0		$0		$0		$0	$0	$830,153	

Administrative Expenditures																		
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471	$2,367	$2,243		$0		$0		$0		$0	$0	$14,486	
Engineering Fees	$0	$0	$0	$0	$0	$1,025	$0		$0		$0		$0		$0	$0	$1,025	
Attorney's Fees	$0	$3,289	$2,879	$1,096	$1,538	$0	$8		$0		$0		$0		$0	$0	$8,809	
Dissemination	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0	$0	$583	
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	$208	$208		$0		$0		$0		$0	$0	$1,458	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621		$0		$0		$0		$0	$0	$60,348	
Postage	$3	$25	$790	$145	$0	($129)	$64		$0		$0		$0		$0	$0	$898	
Printing & Binding	$32	$83	$99	$111	$3	$3,565	$88		$0		$0		$0		$0	$0	$3,980	
Insurance- Liability	$583	$583	$583	$583	$583	$583	$583		$0		$0		$0		$0	$0	$4,081	
Legal Advertising	$0	$0	$623	$174	$0	$0	$0		$0		$0		$0		$0	$0	$797	
Other Current Charges	$82	$25	$23	$0	$0	$27	$20		$0		$0		$0		$0	$0	$177	
Office Supplies	$0	$10	$10	$10	$0	$10	$10		$0		$0		$0		$0	$0	$50	
Dues & Licenses	$175	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$175	
Information Technology	$354	$354	$354	$354	$354	$354	$354		$0		$0		$0		$0	$0	$2,479	
Total Administrative	$11,485	$15,528	$16,747	$12,726	$13,862	$16,715	$12,283		$0		$0		$0		$0	$0	$99,347	

Operating Expenditures																		
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895	$12,260	$13,512		$0		$0		$0		$0	$0	$89,016	
Administration Fee	$100	$91	$99	$88	$85	$88	$97		$0		$0		$0		$0	$0	$649	
FICA Expense	$914	$805	$915	$993	$882	$909	$1,002		$0		$0		$0		$0	$0	$6,420	
Health Insurance	$804	$812	$1,653	$1,718	$1,718	$1,718	$1,536		$0		$0		$0		$0	$0	$9,960	
Workers Compensation	$239	$216	$243	$188	$188	$194	$213		$0		$0		$0		$0	$0	$1,481	
Unemployment	$0	$0	$86	$483	$89	$2	$6		$0		$0		$0		$0	$0	$666	
Other Contractual	$1,008	$857	$933	$1,369	$1,658	$1,368	$1,374		$0		$0		$0		$0	$0	$8,566	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$1,200	$1,200	$1,503	$2,400		$0		$0		$0		$0	$0	$10,922	
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	$18,610	$17,715	$18,042	$20,140		$0		$0		$0		$0	$0	$127,681	

	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	$720	$545		$0		$0		$0		$0	$0	$1,265	
Water Management System	$8,368	$10,218	$9,768	$9,343	$9,193	$10,903	$8,568		$0		$0		$0		$0	$0	$66,359	
Midge Control	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$1,200	$0	$0	$1,957		$0		$0		$0		$0	$0	$3,157	
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	$117		$0		$0		$0		$0	$0	$117	
Total Maintenance	$10,368	$10,218	$9,768	$34,543	$9,193	$11,623	$11,188		$0		$0		$0		$0	$0	$96,898	

Grounds Maintenance Expenditures																		
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162	$10,763	$11,512		$0		$0		$0		$0	$0	$77,810	
Administrative Fees	$200	$182	$163	$212	$171	$176	$194		$0		$0		$0		$0	$0	$1,298	
FICA	$894	$792	$922	$710	$742	$776	$840		$0		$0		$0		$0	$0	$5,676	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721	$1,721	$1,516		$0		$0		$0		$0	$0	$10,765	
Workers Compensation	$220	$195	$215	$155	$161	$168	$182		$0		$0		$0		$0	$0	$1,295	
Unemployment	$0	$0	$172	$178	$307	$138	$35		$0		$0		$0		$0	$0	$830	
Telephone	$557	$611	$555	$545	$545	$586	$584		$0		$0		$0		$0	$0	$3,982	
Utilities	$904	$830	$684	$879	$779	$675	$637		$0		$0		$0		$0	$0	$5,386	
Property Appraiser	$0	$0	$1,989	$0	$0	$0	$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$220	$220	$220	$220	$220	$220	$220		$0		$0		$0		$0	$0	$1,537	
Repairs	$1,095	$5,140	$454	$47	$1,332	$3,765	$86		$0		$0		$0		$0	$0	$11,917	
Fuel	$2,254	$450	$1,330	$1,497	$1,387	$1,101	$3,127		$0		$0		$0		$0	$0	$11,146	
Park Maintenance	$0	$0	$146	$803	$2,232	$589	$1,881		$0		$0		$0		$0	$0	$5,651	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Chemicals	$0	$459	$663	$0	$0	$746	$0		$0		$0		$0		$0	$0	$1,869	
Contingencies	$0	$800	$0	$926	$0	$1,100	$0		$0		$0		$0		$0	$0	$2,826	
Refuse	$240	$480	$240	$480	$480	$720	$0		$0		$0		$0		$0	$0	$2,640	
Office Supplies	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$259	$641	$215		$0		$0		$0		$0	$0	$2,099	
Fire Alarm System	$512	$512	$512	$512	$512	$512	$512		$0		$0		$0		$0	$0	$3,581	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298		$0		$0		$0		$0	$0	$16,319	
Park Materials	$0	$1,748	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$1,748	
Total Grounds Maintenance	$22,896	$27,328	$25,045	$21,257	$23,306	$26,693	$23,838		$0		$0		$0		$0	$0	$170,363	
																		
Total Expenditures	$63,499	$68,652	$70,403	$87,137	$64,076	$73,073	$67,449		$0		$0		$0		$0	$0	$494,290	
																		
Operating Income (Loss)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,238)		$0		$0		$0		$0	$0	$335,863	

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)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,238)		$0		$0		$0		$0	$0	$335,863	

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	4,934	4,648		0		0		0	0	0	28,147	
Member Rounds	701	814	784	794	870	1,054	864		0		0		0	0	0	5,881	
Comp Rounds	214	329	156	234	142	157	137		0		0		0	0	0	1,369	
EZ Links	0	0	0	0	0	0	0		0		0		0	0	0	-	
GolfNow	308	71	293	178	246	287	276		0		0		0	0	0	1,659	
Revenue per Round																	
Paid Rounds	$40	$40	$40	$46	$46	$47	$40		$0		$0		$0	$0	$0	$298	
Revenues:																	
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689	$234,291	$185,022		$0		$0		$0	$0	$0	$1,208,549	
Gift Cards - Sales	$349	$397	$3,300	$219	$706	$680	$665		$0		$0		$0	$0	$0	$6,315	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)	($1,556)	($1,335)		$0		$0		$0	$0	$0	($11,480)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317	$26,856	$24,956		$0		$0		$0	$0	$0	$167,227	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792	$4,078	$2,212		$0		$0		$0	$0	$0	$22,522	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971	$11,312	$10,812		$0		$0		$0	$0	$0	$64,886	
Golf Lessons	$175	$175	$175	$175	$175	$335	$335		$0		$0		$0	$0	$0	$1,545	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745		$0		$0		$0	$0	$0	$75,179	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519		$0		$0		$0	$0	$0	$10,635	
Miscellaneous Income	$574	$253	$404	$417	$486	$1,291	$797		$0		$0		$0	$0	$0	$4,222	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730		$0		$0		$0	$0	$0	$1,549,601	

Golf Course Expenditures:																	
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281	$1,268	$1,269		$0		$0		$0	$0	$0	$8,669	
Telephone/Internet	$106	$106	$106	$106	$106	$171	$194		$0		$0		$0	$0	$0	$895	
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	$356	$402	$335		$0		$0		$0	$0	$0	$2,837	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910	$818	$1,020		$0		$0		$0	$0	$0	$13,777	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329	$1,814	$974		$0		$0		$0	$0	$0	$11,772	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709	$4,145	$249		$0		$0		$0	$0	$0	$28,052	
Office Supplies	$636	$129	$340	$238	$230	$640	$292		$0		$0		$0	$0	$0	$2,505	
Operating Supplies	$157	$164	$516	$434	$179	$125	$332		$0		$0		$0	$0	$0	$1,907	
Dues, Licenses & Subscriptions	$180	$0	$388	$0	$7,140	$573	$0		$0		$0		$0	$0	$0	$8,281	
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	$332	$0		$0		$0		$0	$0	$0	$2,947	
Total Golf Course Expenditures	$10,719	$11,426	$12,416	$13,704	$19,240	$10,288	$4,664		$0		$0		$0	$0	$0	$82,457	

	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	

$20,943	

$22,417	

$0	

$0	

$0	

$0	

$0	

$131,492	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$1,353	$1,435	$0	$0	$0	$0	$0	$9,573	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$1,590	$1,693	$0	$0	$0	$0	$0	$9,960	
Health Insurance	$521	$596	$663	$631	$689	$631	$1,660	$0	$0	$0	$0	$0	$5,392	
Workers Compensation	$350	$293	$308	$262	$284	$331	$354	$0	$0	$0	$0	$0	$2,182	
Unemployment	$401	$266	$403	$591	$642	$331	$672	$0	$0	$0	$0	$0	$3,306	
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	$2,031	$1,905	$0	$0	$0	$0	$0	$12,576	
Repairs	$50	$0	$0	$0	$0	$1,396	$0	$0	$0	$0	$0	$0	$1,446	
Pest Control	$122	$95	$99	$95	$95	$95	$95	$0	$0	$0	$0	$0	$696	
Supplies	$508	$1,371	$1,697	$1,906	$910	$423	$282	$0	$0	$0	$0	$0	$7,096	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,363	$7,072	$6,908	$7,169	$7,333	$7,363	$7,072	$0	$0	$0	$0	$0	$50,279	
Cart Maintenance	$1,148	$33	$0	$0	$0	$1,260	$0	$0	$0	$0	$0	$0	$2,441	
Driving Range	$0	$3,000	$1,015	$365	$250	$404	$809	$0	$0	$0	$0	$0	$5,843	
Total Golf Operation Expenditures	$33,170	$34,233	$33,270	$32,547	$34,092	$38,151	$38,394	$0	$0	$0	$0	$0	$243,857	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$0	$0	$0	$0	$0	$47,969	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$0	$0	$0	$0	$0	$47,969	

	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	$31,610	$34,364		$0		$0		$0	$0	$0	$247,263	
Administrative Fees	$701	$674	$743	$644	$603	$574	$632		$0		$0		$0	$0	$0	$4,570	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324	$2,359	$2,563		$0		$0		$0	$0	$0	$18,482	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877	$2,992	$2,592		$0		$0		$0	$0	$0	$20,404	
Workers Compensation	$685	$654	$703	$548	$493	$499	$543		$0		$0		$0	$0	$0	$4,124	
Unemployment	$71	$94	$577	$1,158	$824	$466	$161		$0		$0		$0	$0	$0	$3,351	
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	$2,357	$2,544		$0		$0		$0	$0	$0	$14,721	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577	$1,861	$1,555		$0		$0		$0	$0	$0	$18,994	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577	$2,235	$6,350		$0		$0		$0	$0	$0	$22,994	
Pest Control	$112	$99	$95	$99	$99	$99	$104		$0		$0		$0	$0	$0	$706	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908	$1,398	$1,138		$0		$0		$0	$0	$0	$8,220	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444	$341	$341		$0		$0		$0	$0	$0	$7,493	
Flower/Mulch	$497	$973	$1,508	$973	$497	$83	$0		$0		$0		$0	$0	$0	$4,531	
Fertilizer	$32,201	$4,395	$11,196	$12,630	$13,609	$15,770	$19,638		$0		$0		$0	$0	$0	$109,439	
Seed/Sod	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0	$243	$207	$207	$207		$0		$0		$0	$0	$0	$1,484	
Contingency	$3,950	$0	$113	$0	$45	$4,200	$0		$0		$0		$0	$0	$0	$8,308	
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	$1,407	$1,023		$0		$0		$0	$0	$0	$9,585	
Training	$0	$886	$0	$45	$78	$145	$275		$0		$0		$0	$0	$0	$1,429	
Janitorial Supplies	$0	$30	$0	$0	$10	$0	$0		$0		$0		$0	$0	$0	$40	
Janitorial Services	$922	$950	$950	$950	$950	$950	$950		$0		$0		$0	$0	$0	$6,622	
Soil & Water Testing	$707	$707	$250	$0	$0	$0	$0		$0		$0		$0	$0	$0	$1,663	
Uniforms	$669	$797	$1,645	$663	$620	$854	$819		$0		$0		$0	$0	$0	$6,067	
Equipment Rental	$34	$33	$34	$34	$31	$34	$33		$0		$0		$0	$0	$0	$234	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$11,517	$12,180	$22,493		$0		$0		$0	$0	$0	$95,247	
Small Tools	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$107,431	$73,972	$88,421	$85,966	$79,527	$82,622	$98,323		$0		$0		$0	$0	$0	$616,262	

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	$450		$0		$0		$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0	$0	$0	$583	
Trustee Fees	$0	$0	$0	$0	$0	$0	$8,178		$0		$0		$0	$0	$0	$8,178	
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	$4,690	$4,690		$0		$0		$0	$0	$0	$32,830	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531	$8,523	$7,745		$0		$0		$0	$0	$0	$53,925	
Property Taxes	$0	$870	$740	$5,322	$740	$740	$740		$0		$0		$0	$0	$0	$9,153	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045	$14,037	$21,887		$0		$0		$0	$0	$0	$105,330	
																	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730		$0		$0		$0	$0	$0	$1,549,601	
																	
Total Expenditures	$169,608	$137,641	$156,504	$153,094	$155,814	$153,425	$169,788		$0		$0		$0	$0	$0	$1,095,874	
																	
Operating Income (Loss)	$1,887	$33,560	$47,029	$61,098	$102,631	$137,580	$69,941		$0		$0		$0	$0	$0	$453,727	

	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	
$46,688	
$46,688	
$0	
$0	
$0	
$0	
$0	
$326,817	
Interest Income	$1	$1	$1	$1	$1	$1	$1	$0	$0	$0	$0	$0	$8	
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)	($11,702)	($11,702)	$0	$0	$0	$0	$0	($81,915)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	$0	$0	($246,917)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	($430)	($429)	$0	$0	$0	$0	$0	($451,706)	
														
Net Non Operating Income / (Loss)	$2,458	$33,131	($403,100)	$60,669	$102,201	$137,150	$69,512	$0	$0	$0	$0	$0	$2,021	

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	

$24,805	

$30,379	

$0	

$0	

$0	

$0	

$0	

$131,760	
Wine Sales	$466	$835	$780	$1,100	$876	$1,114	$1,235	$0	$0	$0	$0	$0	$6,406	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$13,492	$15,837	$0	$0	$0	$0	$0	$80,711	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$3,642	$4,091	$0	$0	$0	$0	$0	$20,390	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$7,436	$8,102	$0	$0	$0	$0	$0	$43,147	
Gift Card Sales	$349	$1,368	$3,782	$219	$706	$680	$665	$0	$0	$0	$0	$0	$7,768	
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	$51,169	$60,310	$0	$0	$0	$0	$0	$290,183	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$0	$37,917	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$7,608	$13,588	$0	$0	$0	$0	$0	$82,499	
Administrative Fee	$422	$421	$656	$569	$427	$492	$746	$0	$0	$0	$0	$0	$3,733	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$1,178	$1,523	$0	$0	$0	$0	$0	$8,764	
Health Insurance	$0	$80	$0	$1,848	$1,639	$1,639	$1,489	$0	$0	$0	$0	$0	$6,695	
Workers Compensation	$140	$211	$290	$162	$154	$156	$194	$0	$0	$0	$0	$0	$1,307	
Unemployment	$459	$434	$711	$565	$538	$642	$375	$0	$0	$0	$0	$0	$3,724	
Telephone	$349	$246	$246	$246	$246	$340	$259	$0	$0	$0	$0	$0	$1,931	
Utilities	$713	$547	$963	$186	$1,490	$1,117	$949	$0	$0	$0	$0	$0	$5,966	
Pest Control	$122	$95	$95	$95	$95	$95	$95	$0	$0	$0	$0	$0	$692	
Equipment Lease	$101	$100	$101	$100	$100	$101	$101	$0	$0	$0	$0	$0	$705	
Repairs	$1,776	$4,168	$0	$0	$427	$0	$125	$0	$0	$0	$0	$0	$6,496	
Kitchen Equipment/Supplies	$1,037	$270	$0	$0	$0	$0	$93	$0	$0	$0	$0	$0	$1,400	
Paper & Plastic Supplies	$867	$511	$686	$1,028	$473	$977	$697	$0	$0	$0	$0	$0	$5,240	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$1,822	$1,546	$0	$0	$0	$0	$0	$20,118	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$9,708	$9,425	$0	$0	$0	$0	$0	$50,077	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$2,013	$264	$0	$0	$0	$0	$0	$4,281	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$7,127	$3,152	$0	$0	$0	$0	$0	$31,775	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$2,016	$1,381	$0	$0	$0	$0	$0	$10,761	
Wine Cost	$190	$570	$304	$720	($79)	$587	$25	$0	$0	$0	$0	$0	$2,318	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$974	$1,132	$0	$0	$0	$0	$0	$11,553	
First Aid	$171	$0	$0	$0	$17	$0	$0	$0	$0	$0	$0	$0	$188	
Entertainment	$300	$0	$800	$750	$650	$1,350	$1,950	$0	$0	$0	$0	$0	$5,800	
Delivery/Gas	$0	$0	$37	$0	$788	$509	$544	$0	$0	$0	$0	$0	$1,878	
Uniforms	$0	$474	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$474	
Dues & License	$455	$599	$959	$49	$1,869	$49	$49	$0	$0	$0	$0	$0	$4,029	
Total Restaurant Expenditures	$38,961	$49,141	$50,895	$40,703	$39,582	$45,918	$45,120	$0	$0	$0	$0	$0	$310,321	
														
Operating Income (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$0	$0	$0	$0	$0	($20,138)	

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)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$0	$0	$0	$0	$0	($20,138)	

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	

$12,199	

$14,745	

$0	

$0	

$0	

$0	

$0	

$75,179	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$0	$0	$0	$0	$0	$75,179	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$0	$0	$0	$0	$0	$47,969	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$0	$0	$0	$0	$0	$47,969	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$98	$3,871	$8,225	$0	$0	$0	$0	$0	$27,210	

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:	$280,134	
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:	$234,611	
Bonds outstanding - 7/10/20	$7,685,000	
Current Bonds Outstanding	$7,685,000	

Page 23

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

	Actuals
4/30/21		Actuals
4/30/22		
Variance		Year to Date
4/30/21		Year to Date
4/30/22		
Variance	

Revenues:
Greens Fees	

$165,529		

$	185,022		

$	19,494		

$  1,042,776		

$  1,208,549		

$	165,773	
Gift Cards - Sales	$862		$	665		$	(197)		$	7,307		$	6,315		$	(992)	
Gift Cards - Usage	($2,108)		($1,335)		$	774		($13,068)		($11,480)		$	1,588	
Season Advance/Trail Fees	$18,207		$	24,956		$	6,749		$	144,430		$	167,227		$	22,798	
Associate Memberships	$3,160		$	2,212		$	(948)		$	33,101		$	22,522		$	(10,579)	
Driving Range	$7,463		$	10,812		$	3,349		$	54,013		$	64,886		$	10,873	
Golf Lessons	$175		$	335		$	160		$	1,225		$	1,545		$	320	
Merchandise Sales	$11,856		$	14,745		$	2,889		$	71,450		$	75,179		$	3,729	
Special Assessments - Operations	$1,519		$	1,519		$	-		$	10,635		$	10,635		$	-	
Miscellaneous Income		$113 		 $	797 		 $	684 		 $	3,520 		 $	4,222 		 $	703 	
Total Revenues	 $	206,776 		 $	239,730 		 $	32,954 		 $  1,355,388 		 $  1,549,601 		 $	194,212 	
Expenditures:
Golf Course Expenditures	
$	13,083		
$	4,664		
$	8,419		
$77,224		
$	82,457		
$	(5,233)	
Golf Operations	$	31,031		$	38,394		$	(7,363)		$226,528		$	243,857		$	(17,329)	
Merchandise Sales	$	6,058		$	6,520		$	(462)		$49,004		$	47,969		$	1,035	
Golf Course Maintenance	$	67,552		$	98,323		$	(30,771)		$491,944		$	616,262		$	(124,318)	
Administrative	 $	14,123 		 $	21,887 		 $	(7,765) 			$94,666 		 $	105,330 		 $	(10,664) 	
Total Expenditures	 $	131,847 		 $	169,788 		 $	(37,941) 		 $	939,365 		 $  1,095,874 		 $	(156,509) 	
Operating Income/(Loss)	 $	74,929 		 $	69,941 		 $	(4,987) 		 $	416,023 		 $	453,727 		 $	37,703 	

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	
3/9/22	$	22,435	$	5,215	$	13,487	$	3,733	$	22,435	
4/7/22	$	124,331	$	28,902	$	74,741	$	20,688	$	124,331	
	$	3,358,947	$	780,810	$	2,019,222	$	558,914	$	3,358,947	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,089,942	60.11%	$	2,019,222	$	(1,944,481)	$	74,741	
General Fund	$	808,157	23.25%	$	780,810	$	(780,810)	$	-	
Recreation Fund	$	578,489	16.64%	$	558,914	$	(523,003)	$	20,688	
						
	$	3,476,588	100.00%	$	3,358,947	$	(3,248,294)	$	95,430	

Percentage Collected	96.62%

$	116,311	$	103,089	$  116,227	$  152,590	$ 213,462	$ 321,939	$ 464,769	

$	549,899	$	552,604	$  542,957	$  506,596	$	483,402	

$	103,089	$	116,227	$  152,590	$  213,462	$ 321,939	$ 464,769	$ 549,899	

$	552,604	$	542,957	$  506,596	$  483,402	$	421,079	

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	$	195,348	$	199,919	$  243,763	$  254,668	$ 303,873	$ 342,173	$ 300,039		$	162,953	$	150,727	$  123,980	$  137,162	$	97,999	$  2,512,605	
	$	171,495	$	171,201	$  203,533	$  214,192	$ 258,445	$ 291,004	$ 239,730		$	160,895	$	149,037	$  122,418	$  135,880	$	96,579	$  2,214,410	
	$	23,852	$	28,719	$	40,230	$	40,476	$  45,428	$  51,169	$  60,310		$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	298,195	
				
Total All Cash	$	311,658  $	303,009  $  359,990  $  407,259  $ 517,335  $ 664,112	$ 764,808		$	712,853	$	703,331	$  666,938	$  643,759	$	581,400	$  2,512,605	

Expenses	
Golf Course
Course Operations
Restaurant	$	208,569	$	186,782	$  207,399	$  193,796	$ 195,396	$ 199,343	$ 214,909		$	160,249	$	160,373	$  160,341	$  160,357	$	160,321	$  2,207,836	
	$	169,608	$	137,641	$  156,504	$  153,094	$ 155,814	$ 153,425	$ 169,788		$	160,054	$	160,194	$  160,194	$  160,194	$	160,205	$  1,896,715	
	$	38,961	$	49,141	$	50,895	$	40,703	$  39,582	$  45,918	$  45,120		$	194	$	180	$	147	$	163	$	116	$	311,122	

Cash Less Expenses

Projected Revenues FY 2022	$  2,512,605
Projected Expenses FY 2022	 $  2,207,836 
Projected Surplus(Deficit) FY 2022	 $	304,769 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$33,322	$207,529	($3,240)	($3,652)	
$28,574	$188,934	$8,068	$36,969	
$71,214	$458,635	$19,705	$122,517	
$29,349	$184,164	($2,166)	$360	
$0	$0	$0	$0	
$0	$0	$0	$0	
($3,386)	($17,674)	($1,787)	($2,374)	

$159,073	
$1,021,588	
$20,580	
$153,820	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$40.64	$42.09	$0.74	$0.65	
$31.71	$34.10	$0.26	$0.19	
$35.57	$40.38	$4.82	$2.58	
$47.41	$38.68	($5.14)	$7.44	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$32.56	$31.73	$2.87	($0.74)	
$37.53	$39.24	$1.34	$2.38	
PY	PY	Vs. PY
Monthly
$6,750
$7.53	Vs. PY
Year to Date
$22,796
$4.17	
Monthly	Year to Date			
$18,206	$144,428			
$21.32	$24.44			

Revenues

Greens Fee Revenue	

Monthly		

Year to Date		
Rounds of Golf- Associate Member	$30,082	17%	$203,877	17%	
Rounds of Golf- CDD Resident	$36,642	20%	$225,903	19%	
Rounds of Golf - Public	$90,919	51%	$581,152	49%	
Rounds of Golf - Golf Now / EZ Links	$27,183	15%	$184,524	16%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($5,173)	-3%	($20,048)	-2%	

TOTAL GREENS FEE REVENUE	
$179,653	
100%	
$1,175,408	
100%	
					
Average $ per Round of Golf Average $ per round of Golf	

Monthly		

Year to Date		
Rounds of Golf- Associate Member	$41.38		$42.74		
Rounds of Golf- CDD Resident	$31.97		$34.29		
Rounds of Golf - Public	$40.39		$42.96		
Rounds of Golf - Golf Now / EZ Links	$42.28		$46.12		
Rounds of Golf- Tournaments	$0.00		$0.00		
Rounds of Golf- Misc	$0.00		$0.00		
Rain Check Issued	$35.43		$30.99		
TOTAL - Average $ per round of Golf	$38.88		$41.62		
					
	Monthly		Year to Date		
Membership Revenue		$24,956 			$167,224 		
Average $ per round of Golf	$28.85		$28.61		

Viera East Community Development District Detailed Rounds of Golf Report
Apr-22
PY - PREVIOUS YEAR

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	727	12%	4,770	13%	
Rounds of Golf- CDD Resident	1,146	19%	6,588	18%	
Rounds of Golf - Public	2,251	38%	13,528	37%	
Rounds of Golf - Golf Now / EZ Links	643	11%	4,001	11%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(146)	-2%	(647)	-2%	
Total Paid Rounds	4,621		28,240		
Member Rounds
Rounds of Golf - Members	
	865 	
15%	
	5,844 	
16%	
Total Member Rounds	865		5,844		
Comp Rounds					
Rounds of Golf- Staff/Comp	97	2%	632	2%	
Rounds of Golf- Other Comp	40	1%	325	1%	
Total Comp Rounds	137		957		
Rounds of golf - GolfNow/EZ Links		276 	5%		1,971 	5%	
TOTAL ROUNDS OF GOLF	5,899	100%	37,012	100%	

 

PY	PY
Monthly	Year to Date	
Vs. PY	Vs. PY
Monthly  Year to Date	
820	4,931
901	5,540
2,002	11,359
619	4,761
0	0
0	0
(104)	(557)	(93)	(161)
245	1,048
249	2,169
24	(760)
0	0
0	0
(42)	(90)
383	2,206

11	(65)
11	(65)

19	35
(30)	(342)
(11)	(307)

12	6

395	1,840	
4,238	26,034		
854	5,909		
854	5,909		
78	597
70	667		
148	1,264		
264	1,965		

5,504	35,172