Viera East Community Development District
Agenda
June 23, 2022

AGENDA

Viera East
Community Development District

June 17, 2022

Board of Supervisors Viera East Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Dear Board Members:

The Board of Supervisors of the Viera East Community Development District will meet Thursday, June 23, 2022, at 7:00 p.m. in the Multi-Purpose Room, Faith Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the May 26, 2022, Board of Supervisors Meeting
New Business
Discussion of Fiscal Year 2023 Budget Workshop
Old Business
Brevard County Lake Planting Grant Update
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Consideration of Requisition #107
Lifestyle/Marketing Report
Restaurant Report
Treasurer’s Report – Consideration of Financial Statements
Approval of Check Register
Balance Sheet and Income Statement
Supervisor’s Requests
Adjournment

The third order of business of the Board of Supervisors meeting is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The fourth order of business is approval of minutes of the May 26, 2022 Board of Supervisors Meeting. A copy of the minutes are enclosed for your review.

The fifth order of business is New Business. Discussion of the Fiscal Year 2023 Budget Workshop.

The sixth order of business is Old Business. Section A is Brevard County Lake Planting Grant Update. Section B is action items list. A copy of the list is enclosed for your review.

The seventh order of business is the Staff Reports. Section A is the General Manager's Report. Section Bis the District Manager's Report, Consideration of Requisition #107.
Section C is the lifestyle/marketing report. Section Dis restaurant report.

The eighth order of business is the Treasurer's Report. Section A includes the check register being submitted for approval and Section B includes the balance sheet and income statement for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

District Manager

Cc:		Brian Jones, District Counsel Robert Robb, District Engineer Tim Melloh, General Manager

MINUTES

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, May 26, 2022 at 7:00 p.m. at Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Rob Dale	Chairman
Pete Carnesale	Vice Chairman
Steve Colasinski by phone	Treasurer
Paul McCarthy	Assistant Secretary
David Bedwell	Assistant Secretary Also present were:
Jason Showe	District Manager
Tim Melloh	General Manager
Michelle Webb	Marketing Director Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 7:00 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public	Comment	Period	–	Items	on
Agenda
Mr. Showe: I have no Request to Speak forms, but we can open it up for any member of the audience who would like to provide any comments. We would ask that you please state your name and address and keep your comments to three minutes. Hearing none, we can proceed.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the March 10
2022 Workshop Meeting and April 28, 2022 Board of Supervisors Meeting
Mr. Showe: We've provided minutes for the workshop of March 10th, as well as the April 28th Board meeting. We can take any questions or comments from the Board at this time or a motion to approve.
Mr. Carnasale: I don't see anybody with comments.

On MOTION by Mr. Carnasale seconded by Mr. McCarthy with all in favor the Minutes of the March 10 2022 Workshop Meeting and April 28, 2022 Board of Supervisors Meeting were approved as presented.

FIFTH ORDER OF BUSINESS	New Business
Consideration of Resolution 2022-01 Approving the Proposed Fiscal Year 2023 Budget and Setting a Public Hearing
Mr. Showe: This is the start of the budget process. We presented to you, Resolution 2022-01. We will start with just some background on what this resolution does for the Board. The resolution does a couple of mechanical items. The first thing that it does, is it approves a proposed budget, which will be attached as Exhibit A. It also sets the public hearing. We've set the public hearing tentatively for your regular August meeting, which will be August 25th at 7:00
p.m. at this location. It also directs us to transmit this budget to Brevard County in the City of Rockledge, as well as post to your website once it's approved. There are no assessment increases as projected in the budget that you've got in front of you now. We were able to keep everything at the same level of service. We included some raises for staff, as well as looking at all of the contracts. It included some escalators in that. Similar in the past, there is a reduction in some of those transfers that we would typically make to your Reserve Fund. So, with the budget the way it is now, assessments last year were $629 per home. With the decrease of the debt service that dropped off this year, plus the addition of Series 2020, assessments would drop from $629 and
$404 with no assessment increase. Then behind the General Fund, we've got all the account lines. It shows you all of the contract costs and how we get to those numbers, for anything that we have contracts for. We also have the Capital Reserve Fund, which shows $450 for the golf course for the current year. At the end of this year, we would have approximately $768,000 in capital reserves. Again, the Board can change whatever you want to spend.

Mr. Dale: Could you say that again?
Mr. Showe: We expect at the end of 2022, to have $768,000 in capital reserves. Mr. Bedwell: That’s what we have now.
Mr. Showe: Correct. We don't anticipate any expenses in that capital reserve for now. You are using the bond funds. They are supplementing what you would traditionally be spending.
Mr. Bedwell: You don't anticipate the golf course making any money? Mr. Dale: We're not projecting that.
Mr. Showe: The process we go through, at least at this stage, is we are very conservative with your funds.
Mr. Bedwell: Okay.
Mr. Showe: We try to overestimate expenses and underestimate your revenues. We can make tweaks as we go through the process. Then we've got your debt as well as the golf course. We did separate it out budget-wise just so it's clear and distinct. I think that will help with the contract, but we can do it either way.
Mr. Bedwell: This budget is going to be transmitted to Brevard County.
Mr. Showe: Correct. Every budget is required to go to the county. I don't know what they do with it. We've never once received a comment from any of them. I think it's just a statutory compliance item and it goes onto a shelf somewhere.
Mr. Dale: Then when we make a change and you file that change as an addendum to it? Mr. Showe: We don't file a change, but they get a copy of the final budget.
Mr. Colasinski: What is the mechanism for identifying the assessment number with the county for the fiscal year?
Mr. Showe: Sure. When you guys set your final assessment through the adopted budget process, our staff prepares what's called an Assessment Roll. It's about a 6,000-item spreadsheet, one for every property in the District. That instrument lays the assessments on each individual product.
Mr. Colasinski: Alright. Thank you.
Mr. Showe: You're very welcome. Again, this is really just the start of the budget process. It's important for both the residents and the Board to know that this doesn't lock you into anything in particular at this point. I think the one thing that's worth discussion now is if you

want to increase the operation and maintenance (O&M) assessments. On the last page of the budget, which if you have the electronic agenda, is Page 155, but we also have hard copies of the budget. For every $50 net assessment increase, which is what people actually pay, it generates approximately $300,000 worth of revenue, which could go to reserves or however you want to do it. We show a $50 increase, $100 increase, and $150 increase, but approximately it's about
$300,000.
Mr. Dale: What if we want that specifically allocated for non-golf course, so there’s no
issue?
Mr. Showe: Essentially, you're generating revenue and then it's your job to allocate that
revenue. So, it can go anywhere that's a legal purpose of the District.
Mr. Colasinski: Right. We can allocate the General Fund to Recreation?
Mr. Showe: Correct. Or to Capital Reserves or wherever you would choose to allocate that is fine.
Mr. Colasinski: Alright.
Mr. Showe: As part of the process this evening, if there is an increase, we are required to go through that notice process. So, in order for us to have time to get all that coordinated, we need to know what your ceiling is. If you said, “Hey, $50 is our max, we're not going to go over a $50 increase total,” you can still bring it down, should you choose between now and the public hearing. But we need to know what we're going to be sending out in a letter to the residents if there is an increase.
Mr. Bedwell: Where are those different scenarios? I know they're in here. I saw them. Mr. Showe: It's the last page of the budget.
Mr. Colasinski: There are four categories on there.
Mr. Showe: Again, we showed a $50 increase, $100 increase, and $150 increase. For every $50 you increase, it's approximately $300,000 worth of revenue.
Mr. Bedwell: Well, I've always said that we should assess people for reserves. This is my own belief.
Mr. Dale: We did have that discussion.
Mr. Colasinski: Hey, Jason, that scale, when it goes to a $150 increase, that's much more than $300,000 in increased revenue.
Mr. Dale: He was saying it's $300,000 per $50.

Mr. Showe: You might be right. I have to look at that one.
Mr. Colasinski: Alright. I just wanted to have that understanding. Mr. Bedwell: I think $300,000 for $50 is a little high.
Mr. Showe: No, that's actually right. There are 6,000 units in the District. Again, it's not exactly that because the commercial is assessed at a little different rate than the residential.
Mr. Dale: I seem to recall that.
Mr. Showe: But when it all breaks down, it's approximately $300,000. Mr. Colasinski: Right.
Mr. Showe: Per $50.
Mr. Colasinski: Well, it sounds like our next meeting, our workshop meeting, may be our only real opportunity to discuss this. There may be some people missing at our regular meeting in July. I don't know who is planning on being in attendance for the July meeting, but we don't have much time to work on the budget, so I guess we need to start looking at it. Our actuals are a good indicator of what we need to plan for next year.
Mr. Dale: What we have discussed, in summary, to my recollection here, at the past couple of meetings, whether it was at the workshop or at the last annual meeting, there seemed to be general consensus amongst the Board members. I'm not speaking for the Board. I'm just sharing my interpretation of what I thought we were at. There seems to be a general consensus among the Board, of an increase between the $50 and $100 mark. The purpose of that increase is to allocate that money to non-golf course reserves or if we run a little over because we are at 10% inflation generally across the Board on a lot of things, that money is there to capture those increasing expenses. More importantly, it is there to develop more of a reserve that we don't have for the entire District as opposed to using bond money. Correct me if my math was wrong, but I came up with $225.
Mr. Showe: Yes. Assessments are dropping by approximately $225.
Mr. Dale: Right. What we discussed, to my recollection, at a previous meeting, but I don't remember which meeting it was, was the notice for the increase has to go out and meet all of the criteria legally. But what we are able to do is attach an addendum to it, where it spells out in plain English to the residents, that the net effect is that the taxes will still be coming down, but the purpose of the increase is to go towards reserves, so we never have to look at getting another bond.

Mr. Bedwell: That's exactly what we talked about. We just haven't decided on the amount.
Mr. Dale: Exactly, whether it's $50 or $100. What my objective in the process that I'm going to want nailed down a little bit more when we go into that, like Steve said, probably at the next meeting, at the next workshop, are we going to be running over budget much this year?
Mr. Showe: Yeah. That's always part of the challenge when you're doing budgets because we're trying to project essentially 17 months in advance. We're looking through next September. As we go through the next few months now, you've got essentially four months to really massage this budget until the August meeting.
Mr. Dale: Right.
Mr. Showe: So, you can make changes up until that final meeting. We'll continue to refine that based on the actuals that are coming in month-to-month and all of this will get refined and shown to the Board multiple times.
Mr. Bedwell: I agree that we shouldn't say what it can be used for. The way you said it is the way to say it, to have reserves, so we don't have to issue a bond. That's it, end of story.
Mr. Dale: Exactly.
Mr. Bedwell: You don't know when a hurricane could hit, right? Mr. Dale: Right.
Mr. Carnasale: The only reason that he's saying what he was saying was that we have promised in the past that the profits made off the golf course would go into a reserve for the golf course.
Mr. Bedwell: Right.
Mr. Carnasale: Okay. So, therefore, what he's saying is that anything we try to collect now, we need to have a reserve account to cover the rest of the CDD.
Mr. Dale: This is essentially establishing a reserve for the CDD as opposed to the golf
course.
Mr. Bedwell: But you can't guarantee in the future that you're going to get money with
the golf course.
Mr. Dale: Bingo.
Mr. Showe: Correct.

Mr. Carnasale: You're not limited to that, but I'm just saying, the basic intent is to try and keep our promises.
Mr. Bedwell: Well, we only have one reserve account balance, so what we need to do is set up a second.
Mr. Dale: Set aside the other reserve account or do what we've talked about a hundred times, where, yes, it's one reserve account, but we have it allocated. I get that there's nothing legal about it.
Mr. Showe: We can talk. So, I think what we'll do is, at the bottom of that page, I'll work with our accountant.
Mr. Dale: Nothing legally constraining. Let me say that for the people reading the minutes.
Mr. Showe: We can do a little summary at the bottom that says, “Allocation of this much is general or this much is general operations or this much is golf course,” and just show a little table at the bottom. Again, you're not tied into that, but it does show an illustration, a running total.
Mr. Dale: I don't think we're at this point yet, but in the 2015 study, we've talked about how we want to break that down further, so we're able to do a time value of money calculation to figure out, 20 years from now, how much we need to be setting aside on an annual basis for a sprinkler system. I know that it's just written on paper and it's not going to be entirely accurate, but it's the best system we've got.
Mr. Showe: There may be some benefit. Mr. Bedwell: It's a forecast.
Mr. Showe: There may be some benefit to almost looking at doing a completely new study once you're done with the bond project. We can certainly get you quotes. Dealing with a study that's seven years old, plus making all of these improvements, there are things in there that aren't included. I think it might be time, when you're done with the bond project, to consider another Reserve Study with all of your assets to plan that out.
Mr. Bedwell: Well, if we use the same company, we wouldn't be starting at ground zero. Mr. Dale: Right.
Mr. Bedwell: You’ve got a whole book with all of the line items.
Mr. Showe: I'm just throwing that out there. Obviously, it's a future issue.

Mr. Colasinski: The master plan, when it was established in 2015, identified all aspects of the capital improvements and their life cycle time period. So, all we have to do is go through each of those line items, put new dollar figures on them and make the calculations. I don't see that as being too difficult.
Mr. Dale: Right. I will also share with the Board and this is anecdotal, not scientific, but over the course of the past two months, I had at minimum, 20 conversations with individuals that are residents, taxpayers in this District, about this very issue. I've asked them all point-blank, if we were to increase the taxes at the same time the bond money was coming down, as long as it was for the reserve funds for the CDD and people knew that the purpose was to prevent us from ever having to issue another bond, every single one of the people that I've talked to were in support of it.
Mr. Colasinski: Let's be careful with that. We don't have the capability to issue another bond right now. What we do have the capability to do is a special assessment.
Mr. Dale: I get that.
Mr. Colasinski: It's important to understand that because a special assessment is due in one year. A bond can be amortized over several years.
Mr. Dale: I understand, but the gist is, at this point in time, people were supportive of the increase, even though the net effect is a net decrease. I know we're getting into semantics here, but people were in favor of that. So, I guess where I'm at, is that I would encourage each Board Member to go out and have the same conversation with your constituents.
Mr. Colasinski: We all are constituents. Mr. Dale: Yes, you are correct.
Mr. Bedwell: I've already talked to many people.
Mr. Dale: You get the same feedback, is what you're getting.
Mr. Carnasale: We're not getting the same feedback. To get that feedback from my neighborhood, which basically will probably get no benefit from it anyway, is a positive thing to do because they understand the budget process. They are all highly educated people.
Mr. Dale: Right. I think if we were to approach this from a planning perspective, hypothetically, going into our discussions, I think the $100 figure is the one that keeps coming up. I think that's the way we should look at it. Of course, if there are reasons to change that or adapt it...

Mr. Showe: Here's the thing. You want to give yourself more flexibility than less. If you tell us $50 tonight, that's your ceiling, so you can only go down from there. If you tell us $100 tonight and you end up settling on $70 or $75, you can do that. So, I would encourage you to look at a higher number now. Obviously, there is a cutoff, so we'll continue to have these workshops and discussions. At a certain point, we have to do a mailed notice, so I need to use this number.
Mr. Dale: Right.
Mr. Showe: But you can still come down from that number once those mailed notices go
out.
Mr. Bedwell: Tim, I know that you don't have the reserve book with you, but there was a
page I looked at, that said how much money you have to put into reserve each year. I wish we had that number because then we could say, “With 4,000 some residents, that means $50 or $60 or $70.” I know it's seven years old, but at least it’s a start.
Mr. Dale: Right. That's including everything with the golf course. Mr. Bedwell: It's everything.
Mr. Dale: I know there's no segregation in any official paperwork or anything, but the way I was looking at it, was when I originally came up with some of the numbers when we were developing the bonus program, the number it all seemed to coalesce around, we needed $250,000 a year to meet our reserve requirements for the golf course. My impression from the numbers that I've seen, is $100,000. Because we are talking culverts, we're talking machinery, which is valued at, at least $500,000. We've got a lot of things in the mix there.
Mr. Bedwell: When you say the golf course, you're including the Clubhouse, right? Mr. Dale: Oh, yeah.
Mr. Bedwell: Which could be a big expense.
Mr. Colasinski: The question you're going to have from our constituents, if we're going to establish a Capital Reserve Fund for dealing with any emergencies, when do we stop the assessment for that Reserve Fund? We should consider a limit on when we want to stop, so it doesn't go on forever, because somebody is going to ask about that. Otherwise, it's just a tax increase that you're going to see every year. If it's intended to establish a Reserve Fund, are we going to continue to add more and more reserve money or are we just wanting to target a ceiling limit for reserves?

Mr. Carnasale: I would say it's going to continue forever, because of the fact that we're trying to create a Reserve Fund for things that might not expire and need replacement for another 20 years or 30 years or 10 years or 15 years. So, if we are creating a Reserve Fund for items that might need replacement or items that might get destroyed by a hurricane, which we don't know when will happen, we can’t draw a line on…
Mr. Colasinski: We can’t have Board reserves and own an asset.
Mr. Dale: I agree with you, Steve, and I understand what you're saying. My suspicion is though, it's going to take us at least six or seven years to establish those reserves.
Mr. Colasinski: That's fine.
Mr. Dale: Hear me out. It's going to take us six or seven years to establish those. But what's going to be happening at the same time that is going on, is inflation is going to be eroding away at that, and by the time we hit those six or seven years, there's a good chance that number we're at with those assessments, is where we're going to be at with our current expenses.
Mr. Bedwell: That’s why we need the Reserve Study, so we can show people why it is this amount.
Mr. Showe: When the Reserve Study started, they estimated the first year was $497,000. Then it went up to $511,000, $527,000 and $543,000. When you go to 2023, they were looking at about $541,000. It goes from $541,000 with some incremental increases every year, all the way up to $868,000 in 2030.
Mr. Bedwell: That's the entire CDD.
Mr. Showe: That's the CDD and the golf course combined. Mr. Bedwell: I understand.
Mr. McCarthy: I'd like to see a reserve set up separately from the golf course reserve. Mr. Showe: Correct.
Mr. Bedwell: You're talking about setting up an increase in reserve for non-golf course? Mr. Dale: Yes.
Mr. Bedwell: What is out there besides the golf course?
Mr. Dale: At the park, you've got all of our culverts, sidewalks, everywhere.
Mr. Showe: I think it’s the culverts, the sidewalks, all of the storm water system. That is the big thing.
Mr. Colasinski: The erosion on the lake.

Mr. Dale: That's the big one. That's the one that scares the bejesus out of me right now. Mr. Carnasale: Erosion on the lakes.
Mr. Bedwell: We’ll have to break the Reserve Study out in two pieces.
Mr. Dale: Yeah, because I'm getting more and more complaints. A lot of them are from the folks in Bayhill about their backyard. One resident told me that they wanted to get a swimming pool put in and were advised by the pool company not to because of how much had eroded in their backyard. So, I’ve got a feeling that down the road here, we're going to have some bills with regard to that.
Mr. Bedwell: Well then, we need to break that Reserve Study out into pieces so we can show people.
Mr. Dale: Right.
Mr. Colasinski: Great idea.
Mr. Dale: I think for guidance purposes, what I would target is a $100 increase. We'll talk about it more. We'll massage it. We'll talk about how we're going to break it down.
Mr. Showe: I think for purposes of approval tonight, if that’s what the Board wants, I can craft a motion and somebody can just approve it. It would be a motion to approving Resolution 2022-01, approving the proposed Fiscal Year 2023 budget as presented, with an additional $100 increase dedicated to reserves and setting the public hearing.
Mr. Dale: The net effect is we would be going from $609 for homeowners. Mr. Carnasale: No, $628.
Mr. Showe: You'd be going from $629 to $504. So, they’re still getting well over a $100 decrease overall.
Mr. Dale: Right.
Mr. Carnasale: Last year they got a $50 decrease. This year they would get over a $100 decrease.
Mr. Dale: Right.
Mr. Bedwell: When I talk to somebody, I ask, “Would you be willing to put money in reserve that cost the same as having a dinner for two and two glasses of wine at The Chart House?” That's all we're asking.

On MOTION by Mr. McCarthy seconded by Mr. Carnasale with all in favor Resolution 2022-01 Approving the Proposed Fiscal Year 2023 Budget with a $100 increase and Setting a Public Hearing for August 25, 2022 at 7:00 p.m. at this location was adopted.

Mr. Showe: We'll adjust that. You’ll see this again when you have the workshop, because we'll focus the next workshop on basically the General Fund as well as the Capital Projects Fund. So, that will be a good time to start. Obviously, with the focus on looking at that specific capital, even though it says, “Golf Course,” we present you with the entire budget at the same time. So, if you've got other changes, we have to roll them all in.
Mr. Dale: Right. Mr. Showe: Perfect.

Consideration of Special Warranty Deed with The Viera Company for Tracts A, B and Nearby Property
Consideration of Bill of Sale to Viera East CDD from The Viera Company for Tracts A and B of Star Rush Drive Extension
Mr. Showe: I can go through the next two items because they’re related. We've been approached by The Viera Company. They completed the construction of the I-95 interchange. There's a pond there, Pond 2, that is tied into the header canal. The CDD has already committed, because we own the header canal, that we would take that pond over when construction is complete. They are ready to start turning that over to us. So, they presented us with a Bill of Sale and Warranty Deed. It's always been the District’s intent, that the CDD would maintain the header canal in those areas. So, I don't know if we have a whole lot of ability to say no at this point. What I would recommend, if the Board is willing, is to approve it subject to both our Ecologist and our engineer just getting an eye on the facilities, the structures, making sure there's nothing that they see before we give them all of these documents. Because if there's something we need to fix or they haven't completed to our satisfaction, we need that completed before we give them the documents.
Mr. Dale: I'm going to throw in another caveat or issue here. They own those 8 or 10 acres that abut right up against this property, right, that they're going to be developing?
Mr. Showe: I don't think that's the same property.

right?

Mr. Dale: You know what I'm talking about on the south side of Viera Boulevard? Mr. Showe: Yeah. That's not this.
Mr. Dale: That abuts up. What you're talking about, is the property that's along I-95,

Mr. Showe: The northeast corner of Viera Boulevard and I-95. Mr. Melloh: The pond that's by Eagle's Nest.
Mr. Dale: The northeast corner.
Mr. Carnasale: You know where Eagle's Nest is?
Mr. Dale: At the corner of Viera Boulevard and I-95. I want to make sure that we're

talking about the same thing.
Mr. Showe: We already maintained the header canal that comes through here. Even though this is their ownership, we do this whole lake because of how the golf course is irrigated. The only thing we're really taking that's new, is this and it's essentially just cutting it.
Mr. McCarthy: Jason, what's the approximate cost of taking care of it? Mr. Carnasale: You can’t say the east or the west.
Mr. Showe: I don't know if there's really any cost other than staff time for them to go and mow it. ECOR is already maintaining both the header canal and the large pond that's there.
Mr. McCarthy: It's not a big-ticket item. Mr. Showe: No.
Mr. Dale: It’s a little bit of gas every time we have to go somewhere.
Mr. McCarthy: When this came up a year or two ago, I said, “We don't want the retention pond,” but we didn't have a choice.
Mr. Showe: We really don't. That's part of the reason the CDD was created here. Mr. Dale: Right.
Mr. Showe: Because we are the maintenance entity for all of the saltwater here. When you think about it, especially as it relates to the header canal, and I was telling Pete earlier, I think what you guys wouldn't want as a community, is for an HOA to maintain this part of the header canal, The Viera Boulevard company to maintain this part and for us to maintain this part. Because if one of those functions doesn't do their job, the whole system is bad. It’s better for the entire community to have it in one.

Mr. Dale: But I will plant a seed, because I'm sure we're going to be running into the same issue on the other side of Viera Boulevard.
Mr. Showe: I don't think so, because the header canal doesn't go through there. These are all tied in because of the header canal.
Mr. Dale: None of that property, even around the sign obelisk that they have there? Mr. Showe: Pond 2 is what we committed to take, which is this pond.
Mr. Dale: Okay. Alright.
Mr. Showe: Those are all stormwater runoff that appears to relate specifically to that development, not the overall stormwater of the community.
Mr. Carnasale: The only problems that will be absorbed by our manager, will be mowing and watching how far he has to be from Eagle's Nest.
Mr. Dale: Yeah. Alright.
Mr. Carnasale: Let’s say that it's got to be at least this and you've got the other people that are complaining it didn't get moved? Okay, so that will be an issue.
Mr. Dale: Jason, are you looking for a motion? Resident (Not Identified): Can I interject for a moment?
Mr. Showe: It's up to the Chair if he wants to entertain comments at this point.
Resident (Not Identified): One of the things that you want to be careful of is erosion, just like you suffered presently with all of your ponds. I would have them evaluate that personally to see what the erosion potential is for the future.
Mr. Dale: You said that the canals closest to the apartments, were owned by the apartment complex. Is that what you said, when we looked at that area?
Mr. Showe: There are interior ponds to the apartment complex that are maintained by the apartment complex.
Mr. Dale: Right.
Mr. Showe: The larger pond that goes on the outside and borders the golf course is the CDD’s.
Mr. Dale: Right, but none of that abuts up against any property that has a homestead on

it.

Mr. Showe: No. None of this abuts a home lot. Mr. Dale: Alright.

Mr. Showe: So, if there is erosion...
Mr. Dale: It's just the land that goes away. Alright.
Mr. Showe: So, it would be my recommendation, if the Board is amenable, to approve both the Warranty Deed and Bill of Sale, subject to sign-off from both the Ecologist and our District Engineer after they reviewed it.

Mr. Bedwell MOVED to approve the Special Warranty Deed with The Viera Company and the Bill of Sale from The Viera Company for Tracts A, B and nearby property of the Star Rush Drive Extension, subject to review and approval from the Ecologist and District Engineer and Mr. McCarthy seconded the motion.

Mr. Dale: Do we have any further discussion on it? Mr. Carnasale: I don't really think we have a choice.
Mr. Showe: That's the unfortunate part, but that's why we're here.

On VOICE VOTE with all in favor the Special Warranty Deed with The Viera Company and the Bill of Sale from The Viera Company for Tracts A, B and nearby property of the Star Rush Drive Extension, subject to review and approval from the Ecologist and District Engineer was approved.

Ratification of Agreement for Driving Range Tee Box Renovations with Landirr, Inc.
Mr. Showe: I think as we talked about at the last workshop, there was an increase in Landirr’s cost up to $96,000. So, per Board direction and to get that project going, before there were any further escalations in price, we've gone ahead and executed that contract. We will just need a motion to ratify.

On MOTION by Mr. Carnasale seconded by Mr. McCarthy with all in favor the Agreement with Landirr, Inc. for the driving range tee box renovations in the amount of $96,000 was ratified.

SIXTH ORDER OF BUSINESS	Old Business
Brevard County Lake Planting Grant Update
Action Items List
Mr. Dale: We talked at the workshop that if we don't have anything new, we were just going to go over that section. Pete, is there anything new?
Mr. Carnasale: With the exception that I will be having a formal sit-down meeting with the rest of the group on the 31st.
Mr. Dale: I'd be interested to hear how that goes.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Mr. Dale: Tell us how well the golf course is doing, Tim.
Mr. Melloh: We have the normal day-to-day operations. Regarding the fire line, the guys have made a lot of headway recently. Fawn Ridge and Crane Creek are the only areas that remain. They will be starting those areas on June 1st.
Resident (Mary Ann Ferraro, Fawn Ridge): Do you know why half the people aren't here tonight? There is a meeting by Fairway Management? There was one meeting this afternoon at 2:00 p.m. and there's another meeting tonight at 6:00 p.m. to discuss merging and how everybody is going to get involved.
Mr. Dale: We'll talk more about that after the meeting. I want to hear about it.
Resident (Mary Ann Ferraro, Fawn Ridge): I said to them, "It was nice of you to have this meeting.” Can you look at your calendar to see if there are any other meetings in the evening?
Mr. Dale: I don't know.
Resident (Mary Ann Ferraro, Fawn Ridge): So yes, we're very happy.
Mr. Melloh: As far as the Golf Course Maintenance Report, our irrigation installations are currently on its third hole, Hole #11. They are waiting for a 16 x 10-inch flange to be delivered so they can make a connection to the actual pump station. That's a little bit caught up in the material supply chain. They are not exactly sure when that's coming, but it should be soon.
Mr. Bedwell: So, what are they doing with Holes #12 and #13? Are they still connected to the pump?
Mr. Melloh: They are still using the old system there. Everything's fine. I’m just letting you know that they are moving along with that. They will be running new irrigation on Holes

#12 and #13, but until they can make that connection, they will be behind just a little bit there. As far as the Rounds and Revenue Report, this past week, Jim did some aerification and some slicing of the greens. The greens are now six years old now. The slices that you've seen in the green is a result of a deep slice that goes down 8 to 10 inches into the ground.
Mr. Dale: It’s a shockwave.
Mr. Melloh: Exactly. We did a solatine aerification, top dressing, applied some nutrition to the ground and some organic material that contains calcium. The calcium helps to break down the salts that build up in the greens mostly from the pond water. We don’t really get reclaimed water, although we're set up to receive it whenever they decide they want to ship it. I think we're on that list ahead of Grand Island. We just never get it. In the seven years that I’ve been here, we've gotten reclaimed water twice. Anyway, there are a lot of good stuff, a lot of good things that Jim has done. They aerified the tee boxes, went down to the cart path edges, so we could get the most amount of growth there where grass in the ground has become compacted and what have you. We are looking for a speedy recovery there. So far, through the first 25 days, we're sitting at $106,228 or $4,426 daily. Our previous year, we did $4,226 and we're running a couple hundred dollars ahead of what we did last year. So, we’re doing pretty well and that's even with the irrigation going on and having a hole closed. With the aeration last year, we did it a little bit earlier in the month. We've had some lightning delays, but that's just normal. So, everything's normal. Everything's looking good. The golf course is in really good shape considering we haven't had rain in an awful long time. That's pretty much it. Was Jeff going to cover the Food and Beverage Report?
Mr. Dale: I didn't ask him to come because it is hamburger night. At some point, I think we're going to have to have a discussion.
Mr. Carnasale: Usually Jeff winds up coming in somewhere around 8:00 p.m. or 8:15
p.m. He makes it through the bulk of the rush of hamburger night.
Mr. Dale: On special nights or if we have something big going on, we want to have the Restaurant Manager here and for that matter, even the Lifestyle Coordinator, but these are people that are working well above 40 hours during the week.
Mr. Bedwell: It's a big night tonight.
Mr. Dale: That's fine, unless there's something big going on. I don't need Jeff here.

us in.

Mr. Showe: To the extent that Jeff has anything he needs to present, I think Tim can clue

Mr. Melloh: What I generally report to the Board are just the figures of where we stand. Mr. Dale: Right.
Mr. Melloh: Right now, in 25 days, for the food and beverage operations, Hook & Eagle

produced $42,623 and projected about close to $50,000 for the month.
Mr. Dale: Give us the comparison.
Mr. Melloh: Well, in contrast, last year in May, it was $23,362. He is doing very well. Mr. Dale: More than double.
Mr. Melloh: Yes, more than double.
Mr. Bedwell: Rob, could we ask Jeff, if there's something unusual or big, to put it in a little one page and give it to Tim and Tim could present it to the Board?
Mr. Dale: Absolutely. Even if it is something really big, I think he'd be here. I don't think that's unreasonable. I guess my thinking isn't just on regular nights like this, what are we dragging folks here for? Just to listen to us talk. That's where I'm at.
Mr. Bedwell: Tim, does the green fee rate go back up after tomorrow or was it just for this week?
Mr. Melloh: The green free rate will go up. It will still remain. Normally when we do an aerification rate, we keep it in place for a week.
Mr. Bedwell: Yeah, I know.
Mr. Melloh: We went up more than we have in the past. It was $27.50 this time instead of
$25. Monday, it is going to be $35 and then that Tuesday, it will go back up to the regular rate. Memorial Day weekend is always a hit and miss type of thing because a lot of people choose to do things with their family that maybe are not golfers, although there's a lot of people that do play golf as well. So, I think with a $35 rate on Memorial Day, we'll definitely make it up in volume. There will be a lot of people out there.
Mr. Dale: Are you going to get into last month’s restaurant numbers?
Mr. Melloh: I was going to do that when we got to the Balance Sheet and Income Statement a little bit later. I can do that now if you'd like.
Mr. Showe: We’ll do that when we get to the financials. Mr. Dale: Yeah. I want that.

Mr. Carnasale: Yeah. I'd like to know more in terms of profit numbers as opposed to revenue numbers.
Mr. Showe: That's what you'll see on the financials.
Mr. Dale: It takes a while to do all of the pluses and minuses. We have it for last month. Mr. Carnasale: There were some larger expenses that didn't exist last year.
Mr. Dale: Right. Well, we've got it for last month and that's what I think is the exclamation point. Since we're into it, why don't you go ahead.
Mr. Melloh: Okay. So, in April, the golf course profited $69,941 on a budget of $44,759. Year-to-date, we're at $453,727, on a budget of $193,164. What I've also done for you, to help us go forward, I've done financial statement notes. One of the things that we don't have in our financial statement, is a comparison against the previous year versus the budget. Since expenses are running higher than they were last year, as we pointed out before and we had a lot of one- time savings last year, I was going to have Jim at the workshop, go over it because most of it is golf operations. As an example, we didn't have a superintendent for several months last year versus this year. We were two people shortlisted last year. The fertilizer chemical budget is up quite a bit. That's what half the money is. But as far as food and beverage…
Mr. Bedwell: For food and beverage, we had $60,000 in revenue and if I remember correctly, we made $15,000.
Mr. Dale: Thank you.
Mr. Bedwell: I rounded it. Mr. Dale: I like that number. Mr. McCarthy: It's $15,189.
Mr. Melloh: As Dave said, total revenue for the month of April was $60,310 and the operating income was $15,189. We've gone the last three months making a $25,000 profit in the last three months.
Mr. Carnasale: Compared to the previous year, which was $38,000 for the year. Mr. Bedwell: $25,000.
Mr. Carnasale: No. It wasn’t even that.
Mr. Dale: It's not an apples-to-apples comparison because he's paying for a lot more than the previous proprietor was.

Mr. Bedwell: Anyway, I felt good after this month. He made $15,000 during the snowbird season, so there's four months. If next year he could make $60,000 for those four months, then if we break even, the rest of the year, we will still make $60,000.
Mr. Dale: Right, but I want to add something here. From a technical perspective, we're in the black now. Even though it was the $40,000 that we had to cover, we've done about $26,000 in net revenue the last four months. But what isn't in the computation, is the fact that we have
$20,000 in inventory now. That was part of that $40,000 that we were minus. It's unheard of that we are still only eight months into this restaurant and we're in the black. It's phenomenal.
Mr. Showe: I think we're also starting to see some consistencies on the expense side, where the expenses are coming out. So, then you know where the monies need to be to make the revenue.
Mr. Bedwell: It looks like we are making about $45,000 a month. Mr. Showe: Exactly.
Mr. Dale: But it keeps going up every month, so I don't know if we're leveling out or what. I think we're slowing down during the summer.
Mr. Showe: I am just speaking from the expense side. Mr. Colasinski: I think we need more data.
Mr. Dale: Yeah.
Mr. Showe: But if you look at the expense side, it's starting to level out at $40,000 to
$45,000 a month.
Mr. Bedwell: What I'm pleasantly surprised with, there's a $9,000 improvement over March, which traditionally is the strongest month all through the year. So, that's an accomplishment.
Mr. Dale: Right.
Mr. Melloh: There's is a really nice trajectory going on there. I've had feedback from people in my neighborhood that have come to me and said, “Well, we tried Hook & Eagle and really loved it.” I know Jason heard from someone.
Mr. Showe: I was just going to say that I heard from a Board Member at a property at Satellite Beach last night that had a great experience. He said it's the first time he's been to this golf course and the restaurant.

Mr. Carnasale: Two of my Board Members said they enjoyed being there and the food was good. I'm also getting comments from people that live in my area that have their own restaurant with its own kitchen and staff, that are coming to ours and praising the quality. When we say that we're getting opinions that are good, I'm comparing it to Indian River Colony Club (IRCC).
Mr. Dale: When we went out for RFP, the main thing that this Board wanted, was for the restaurant to make money and all of that's a given. But when we listed our 15 reasons why we were doing this, in my opinion, the number 1 reason was that the restaurant is a reflection of the golf course. That was essentially what we were saying. Because the golf course is the goose that lays the golden egg. I think the restaurant staff and Jeff have done an exceptional job in terms of, when I go to the golf course now, Tim has shared a couple of really interesting anecdotes with me in terms of the black tee. We are attracting new people into that course now. I think some of that is due to the changes that this Board made with regard to the restaurant.
Mr. Melloh: What I mean by the black tee is, it is the longest that you can set the golf course up for. The better golfers play from there. Younger golfers play from there. When I go to the black tees now and when I'm looking over at the golf course, on Par 3, I see a lot more divots and a lot more activity. A lot more people are playing from the black tees, which means we're attracting a younger crowd and a crowd that's a little bit more accomplished at golf. They're enjoying the layout of the golf course, the conditions of the golf course. Of course, we have a restaurant now that mirrors what we're trying to accomplish with lots of different craft beers and what have you.
Mr. Dale: Right. The money is great. Don't get me wrong. I want that money, but the main criteria, is it’s really helping us out, I think, with the entire operation.
Mr. Bedwell: When I look at the revenue, we had $6,000 in wine and $80,000 in beer. Mr. Dale: Alright. Tim, I do have one last issue, but I don't want to interrupt your report. Mr. Melloh: I’m finished with my report.
Mr. Dale: I'm not even sure we should be doing this at a Board meeting, but since everybody is here and it's convenient. For Father's Day, my recommendation is that we do the same thing that we did for Mother's Day. I think the net effect is it really doesn't cost us that much because of the fact that we're getting the cart fee. I think we're still going to be in the lower rates from the aerification. Right?

Mr. Melloh: No, we wouldn't be. We did what we did on Mother's Day because of what we did the previous year on Father's Day.
Mr. Dale: Right. I got you.
Mr. Melloh: I think what we've done is just set of precedence. There are a lot of different ways to describe what it is you're doing. In my world, free golf is free golf, but complimentary green fees for the purchase of a cart fee, is $25. Again, we just give the price to everyone because it's hard to determine who's a father and who's not. It just made it much easier last year.
Mr. Dale: I know we just had a big discussion about gimmicks and this is one gimmick.
Mr. Melloh: Again, it's just one of those things where it's just a way to give back to the community. You can even look at it like a more of a customer appreciation type of thing.
Mr. Dale: That's the way I'm looking at it.
Mr. Melloh: That's what it is. Really what you're doing, is just recognizing mothers and fathers in our off-season.
Mr. Dale: Right. The reason why I wanted to bring it up tonight is to give that person as much lead time for marketing purposes as we can. Normally I would just have the discussion with you.
Mr. Melloh: I talked to Chris about that. I'm going to set that up.

District Manager’s Report
Consideration of Requisitions #91 - 105
Mr. Showe: I'll quickly go through the requisitions. We actually handed out Requisition #106. We received it yesterday from Landair. We'd like to have that approved this evening as well. Requisitions #91 through #105 is in your agenda. Requisitions #91 through #104 is a reimbursement to the CDD. We made those expenses upfront. Included in that is the HVAC system. Also included in that is the deposit and the initial payment for Macik Builders. They contacted me and told me that they put in permitting. That was for them to order the materials pursuant to that contract. The requisition that we added was #106 to Landair, which is in front of you. This is their next draw for the irrigation system. With this draw, they would be down to basically a little over $1 million left remaining on that project. The Irrigation Consultant already certified that he's fine with the amount of work that they billed for, versus the progress they have on-site. It's important to note that for this irrigation project, not only is your engineer looking at it, but the Irrigation Consultant, Sean, is looking at all of it to ensure that when they bill for

materials, those materials are here and when they bill for progress, that work is complete. So, you're not paying for work that isn't being certified by some professionals.
Mr. Dale: You answered my only question.
Mr. Showe: We can take any questions or comments, but we would like to have a motion to approve Requisitions #91 through #106.

On MOTION by Mr. Carnasale seconded by Mr. McCarthy with all in favor Requisitions #91 through #106 as stated above were approved.

General Election Qualifying Period and Procedure
Mr. Showe: Quickly, I'll go through the qualifying period. We did include those instructions in your agenda package. We can announce it both for the Board and for anyone in the room tonight. The Board will have two seats that are open for qualification in the upcoming election in November; Seat 1, which is currently occupied by Mr. Bedwell and Seat 2, which is currently occupied by Mr. McCarthy. In order to qualify for those seats, you would need to go to the Supervisor of Elections office. The qualifying period is Noon on June 13th through Noon on June 17th. You can actually qualify now if you choose, but the cut-off is the 17th at Noon. Typically, what you need to turn in with the Supervisor of Elections is Form 1, an Oath of Office and a $25 qualifying fee. Again, all of that is coordinated through the Supervisor of Elections. I can't take any of those forms for you, but if anybody has any questions, I can certainly direct you and get you to the right place. We announce that every year for all of our Districts where there's elections.
Mr. Dale: Good announcement. Mr. Showe: That's all I have.

Lifestyle/Marketing Report
Restaurant Report
Ms. Webb: I did email it to you. This is the last week of school and it's been chaos with the DCR.
Mr. Showe: I emailed it out to the Board. Mr. Dale: What is DCR?

Ms. Webb: We're getting a brand-new curriculum, new everything. That was my job. I have added jobs to my job already. We have been working on International Women's Golf Day for the golf course on June 7. We've sent out requests for sponsorships to about 14 businesses. Two have given us sponsorships. Moon Golf is one of them and the other is Wright Business Solutions. To date we have $2,650 in sponsorships coming in. That's going to give about 30 women the opportunity to play golf for free at the golf course. I've got a couple that I'm still talking with that haven't given me a yes or no yet. Hopefully by the end of tomorrow, you will get that confirmation and we can move on to the next event. I’m going to push them. I'm working from home tomorrow. We also have been nominated by someone to the Best of the Best Space Coast. That will start on June 4th. Please vote for us.
Mr. Dale: June 4th through when?
Ms. Webb: I think it's just through June. Mr. Dale: Okay.
Ms. Webb: That's going to be their promotion for this month. So, we'll be working on getting our name put in another highlight. It was nice that somebody nominated us. I've been hosting the trivia.
Mr. Dale: I want to stay on that topic. Just like before, you did a great job getting the word out to everybody through Facebook. What I also want to make sure, Jason, is to have front and center on the website, “Click here to support or vote for.”
Mr. Showe: If you could just send me the link, I'll put it up after this. Ms. Webb: I’ll send it to you. I don't have it yet.
Mr. Showe: Whenever you get it, I'll pop it up. Absolutely.
Mr. Carnasale: Also, all the employees of the golf course itself should be briefed on that. Mr. Dale: Well, we can do that.
Mr. Carnasale: I'm just saying.
Mr. Dale: You're talking to a handful of people there, but yes, I agree.
Mr. Carnasale: I'm not saying because they'll vote it. I'm just saying because they'll pass the word to the voters.
Mr. Dale: Okay. I got you.
Ms. Webb: My plan is to do a QR code for the link that people can just come up to the golf course and vote. That's already in process.

Mr. Dale: I would like to have a sign hanging in the pro shop front and center, for every one of our golfers that says, "Please vote for us."
Ms. Webb: We really encourage that. Maybe we can even give some free golf tees or something for voting.
Mr. Dale: Dave, is there anywhere else besides the website and Facebook that you'd want to get the word out on that, that you can think of?
Mr. Bedwell: I just told people at the Town Hall meeting how to go to Florida Today and vote for Grand Isle as the best residence. You have to put in your email address. You can't do it 100 times.
Mr. Dale: I just want to make sure that we get the word out. Mr. Bedwell: Yeah. We need to tell them how to do it.
Mr. Dale: Because that's huge marketing for us. Just from Space Coast Living, that was a huge bump for us, I think.
Mr. Bedwell: We have to explain to them how to connect to the Florida Today web page. Mr. Dale: Right.
Mr. Bedwell: Maybe I can get the slide we showed at the Town Hall meeting. Ms. Webb: The next meeting that we have on the 9th, we'll have the QR code. Mr. Dale: Okay.
Ms. Webb: I'll provide a flyer to anyone who wants to take it.
Mr. Dale: So, we’ll have something that we can hang in the pro shop?
Ms. Webb: Yeah. I'll even have them on cute things that they can take with them. That will be a nice thing. I did trivia night for May. The last one was on May 18th. We had 11 teams that packed the house. We only had two tables left of four. We had another 13 come in while we were doing it and they sat outside. Everybody is really enjoying it. Most of them were returning teams. We're planning to grow a little bigger, but not too much bigger because we have a small room, unless we start going out to the porch. The next one's going to be sports because all of the gentlemen that come in say, “When are you going to do sports?” So, the next one will be sports, guys, on June 1st. The way we've actually been doing it, it's the first and the third Wednesday of the month. The first one is actually a straight trivia. You just have to know your stuff. The second one that we do on June 15th, is more a Family Feud style, where you have to guess the top 10 answers of 100 people surveyed. A lot of people really enjoyed that. They said it was

different than what the other places were doing around us. A couple of them were saying, "We never can win Trivia, because we're dumb, but we can definitely do this one." So, we have that going on. A couple of people said they'd like it to be weekly, but there's no way I can do that right now. I think they're coming back to having them bi-weekly. We've been thinking about doing a Friday night food truck at the park. I've had about five food trucks reach out to me to see if it's something we will be doing. I haven't really picked a date or a time. I have to really go out there and walk the park to see where we can put them. I was thinking on the front line by the road.
Mr. Dale: Let me add to that. What hoops do we got to jump through with the county? The only reason I'm asking is because of the story with Vero Beach where they had a food truck blow up.
Mr. Bedwell: That’s not good.
Ms. Webb: A food truck blew up at their Seafood Festival. There was the pinhole leak in the gas. That's what caused the explosion. We do have events like this. I have to go through permitting, so they do know we're going have food trucks out there, especially for our Farmer's Market. A lot of times they will email me, "Hey, Michelle. How many food trucks do you have out there? Do you have anybody different than you normally have?" I tell them yes or no. One guy already came out and check the ones that we normally have out there. He doesn't come out all the time, but when I do have something new, he lives in Crane Creek, so a lot of times he goes over to check it.
Mr. Dale: But if we have them come out on a random Friday…
Ms. Webb: If we do a special event, I send Jason his portion and you have to do your portion.
Mr. Dale: Okay.
Ms. Webb: What was nice with the Farmer's Market, was the county did give us the right to do it for 12 months., but these are one-time events. My biggest concern is parking. Maybe because it's getting hotter and it's not as busy as it's been. I’m trying to look at where they'll park without being too crowded.
Mr. Dale: But that's an expense they're going to eat if there are county fees and all of that
stuff.
Ms. Webb: There are no fees.

Mr. Dale: Alright.
Ms. Webb: It’s not that big of a deal. It's just basic. We could charge them to be part of it, just like I do at the park. Jeff would be out there. We would have a certain time period of being out there. I haven't figured it out, but that's where I'm at. It might be a possibility. We also had someone reach out to us in our community to ask if we could have a Viera East Travel Club. She has done travels through a travel company that does these. A lot of people don't like to travel by themselves anymore, but they want to travel. I told her that I would look into it. There is a package going to San Antonio, Texas in December of 2022, so I told her that I would bring it up to the Board. Basically, it's $2,000, but if we wanted to start the travel group in Viera East, they would give a 5% discount. You could take the 5% as income or they'd give it back to the people of the community. It would cost around $1,999, but it's a seven-day trip. They book it, get you the airline tickets, get you the hotels and everything else. I just wasn't sure how that would be received by the Board, so I said that I would bring it to the meeting.
Mr. Dale: Well, let me summarize some of this for the Board, because Jason and I were playing phone tag for the past couple of days. I am in agreement with what you shared with me on your message, Jason. The CDD is a government entity. We are not here to endorse or do anything with private businesses. With that said, the way that I'm envisioning what Michelle is talking about, is a private entity putting together, basically, for lack of a better way of putting it, something like the Space Coast Ski Club. What we are in turn doing for them, is letting them utilize our facilities or maybe even allowing posts to go on the CDD page that would talk about how a group of Viera East residents are taking a trip to XYZ. Because they're doing it as a group for Viera East, they get 5% or 10% off or whatever the deal is.
Mr. Showe: I think as long as it's not affiliated and endorsed by the CDD, there are ways to do it. What we typically see in those organizations, is the HOA is probably a better wing to promote that type of social event, because they don’t fall under the same government restrictions.
Mr. Dale: They don't have the same resources that we do. Mr. Showe: I understand.
Ms. Webb: One of the questions she asked me was, "How can you endorse this?" I said,
"Well, I can put it our newsletter, but I could send it out to the HOA to put it in their newsletter."
Mr. Dale: Right.
Mr. Showe: We can allow them to put flyers up as long as you don't exclude others.

Mr. Dale: It wouldn't exclude anybody else.
Mr. Carnasale: Because the problem is basically, you're endorsing a travel company.
How many travel companies are out there that would want to compete with that?
Ms. Webb: Well, but there are not that many travel companies that do groups like this.
Mr. Dale: I also don't want to just call it a travel company because it's more than just a group. The Space Coast Ski Club takes two or three trips a year to Austria or Colorado, but during the rest of the year, they're meeting every month at one location as a group. They're having their meeting and they're having beers. We've got a beautiful facility, Hook & Eagle, that we could use.
Mr. Showe: Under that scenario, you could certainly say, "Hey, the Viera East Travel Company is meeting at Hook & Eagle tonight."
Mr. Dale: Right.
Mr. Showe: I would be hesitant to extend that further by saying, "Oh, by the way, they're doing a trip and you can sign up for the trip here." I think if you make it open, let people know that this opportunity is there, I'd be hesitant to have the CDD endorse that. There could be a lot of liability.
Mr. Dale: That was my concern, if somebody gets hurt.
Mr. Showe: But it's also not unheard of. I've heard of travel companies that take money and then the trip never happens and people are fighting to get their money back. Now all of a sudden, people are saying, "You guys told us to sign up for these guys and now…"
Mr. Dale: Right.
Mr. Showe: I just want to protect the liability of the District.
Mr. Dale: I understand. I think we're on the same page. I don't know that we're letting them use the restaurant. That's really up to the restaurant. It's a public facility.
Mr. Carnasale: The restaurant is a public facility and anybody can use it. Mr. Dale: Right.
Mr. Showe: If they talk to Jeff and say, "Hey, we'd like to bring 20 people in," it’s his decision.
Mr. Dale: Then from a marketing perspective, putting a link to whatever monthly event they got going on, on the website, isn’t a big deal.
Mr. Showe: No, that should be fine.

Ms. Webb: Karen made up a flyer that said she wants to start a Viera East Travel Club.
Its promoting a club for Viera, but we are not creating it.
Mr. Dale: Well, as a separate business, you can promote who you want. That has nothing to do with the CDD.
Mr. Showe: You can push it as a Travel Club and not the travel itself, the business exchange.
Mr. Dale: Right.
Mr. Showe: You can say, “The Viera East Travel Club is meeting at Hook & Eagle tonight at eight o'clock.”
Mr. Carnasale: Without saying anything about, where they're going, when they're going and who they have to deal through.
Mr. Dale: For more information, go to their website. Mr. Showe: Done. Yeah. I think that's fair.
Mr. Dale: Right. What this does and the way Karen explained it, actually, you guys probably know Karen and Rich Dutras. I think Rich is in VEMA. What this does is it creates an unofficial, another kind of amenity for people that are trying to get together and do things with like-minded people as a group. We're not endorsing it or anything, but it just gives people another avenue to be able to do some things.
Ms. Webb: I thought that I would bring it here before I get back to her.
Mr. Carnasale: So basically, our answer, the way I understand it is, that we will allow them to use the restaurant, because everybody is allowed to use the Hook & Eagle as a public restaurant. If they are using it as a group, there's no reason why we can't put on our calendar that they as a group are coming, but that's as far as it goes.
Mr. Dale: Right.
Mr. Carnasale: Okay. It's not what they are doing there or who is going to be there. If somebody wants further information, they will be going to their website, not ours.
Mr. Dale: Yup.
Ms. Webb: Can I put on Facebook, “Did you know that there's a Viera East CDD Travel Club?”
Mr. Showe: I wouldn't say CDD. I would say, “There's a Viera East Travel Club and there’s a link to their website if you’re interested.”

Mr. Dale: Right. Then I think as this progresses, when we get into the weeds on specific questions, that's when you and Jason hammer the details out and everything.
Ms. Webb: I know that there are groups that do things like that, but since we have a lot of retirees and traveling is scary right now for a lot of people...
Mr. Dale: Right.
Ms. Webb: Okay. That is one thing I needed to get cleared up. The sign disappeared. They don't know what happened to it, so I'll probably put another one up. This time I'm going to lock it so it doesn't disappear.
Mr. Showe: Welcome, to summertime. Get ready. Mr. Dale: Good thing we've got our cameras going in.
Ms. Webb: We did $925 at the May Farmer’s Market and we keep getting people. We're going to have a Boiled Peanut coming next time, if you feel like having boiled peanuts. It’s very popular. I might even have tried to talk him into it. He said he doesn't like to do it in the heat. I told him I'd give him the shadiest spot we have and I'll bring a big fan. We're supposed to be talking. I gave my phone number for him to call me, so we’ll see. That's the hardest thing Brevard County could get.
Mr. Dale: Could I interject? Tim, if you would just pass on to Ed that the last two events we had on Saturday morning, half of the trash cans were already filled at 7:00 a.m. before the event even started. So, if he could make a point of getting everything cleared out of there by Friday.
Mr. Melloh: Okay.
Ms. Webb: Summer is going to slow down a little bit because we have our northern folks going back up north, but I do have people reaching out. Mary Ann wants to do a water safety event at our next Farmer's Market. I told them that I had no problem with that as long as she’s not throwing kids in the lake. That's what I have right now. Hopefully, the women's golf day is going to be big. I need to get with Tim on start doing some type of networking golf day at the golf course.
Mr. Dale: Work that out offline.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report – Consideration of
Financial Statements
Approval of Check Register
Mr. Showe: We have the Check Register. In your General Fund, we've got Checks #4436 through #4456 for $31,987.24. In your Capital Reserve Fund, we've got Check #140 for
$134,370. That was the initial deposit for May, which will be reimbursed through the requisition process. For the Golf Course Fund, we've got Checks #29623 through #29713 for $94,450.13, for a total Check Register of $260,807.37. Tim and I can answer any questions on those invoices should the Board have any or a motion to approve.

Mr. Bedwell MOVED to approve the Check Register for April 23, 2022 through May 20, 2022 in the amount of $260,807.37 and Mr. McCarthy seconded the motion.

it.

Mr. Carnasale: As long as Steve doesn’t have a comment, I don't have any problems with

Mr. Dale: Any discussion there, Mr. Colasinski? Mr. Colasinski: No.
Mr. Dale: Okay.

On VOICE VOTE with all in favor the Check Register for April 23, 2022 through May 20, 2022 in the amount of $260,807.37 was approved.

Balance Sheet and Income Statement
Mr. Showe: Quickly on the Balance Sheet and Income Statement, I know Tim went through the golf course financials with you. With your General Fund, we're doing better than the budget actuals and we're at 96% collected on our assessments through the end of April. So, we're in great shape assessment-wise. No issues there.
Mr. Dale: We can do 101%.
Mr. Showe: We'll get there. That's all we have.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Dale: Let's start with Pete.

Mr. Carnasale: No. Basically, my questions were answered. so, I'm fine. Mr. Dale: Paul?
Mr. McCarthy: Nothing. Mr. Dale: Dave?
Mr. Bedwell: I'd like to compliment, Jeff and Michelle. Jeff put together the products and services and marketed our business. Based on my background, to go from $20,000 to $60,000 in seven months for that size of restaurant, is pretty amazing. I wish Jeff was here to tell him that. Thank you to both.
Ms. Webb: You're welcome.
Mr. Dale: My comments are the same to the Board, because I know every one of us here felt the heat for a little while. It was the right thing to do.
Mr. Carnasale: From what I've heard coming from there, it sounded like one of these is in the course of being produced, because you've already made a list of a lot of the things that will be going on it.
Ms. Webb: Yes. That was the nice things that could help us now.
Mr. Dale: Could you hold that thought? Steve, do you have any Supervisor’s Requests? Mr. Colasinski: No, I do not.
Mr. Dale: We can continue this, but we're going to end the meeting, unless it’s related to the restaurant.
Ms. Webb: I’m just saying that he's been very good about looking at the calendar, looking at the budget, seeing what things aren’t really working and change things up. We’re going to start having Margarita Mondays on Monday nights. He's been really good at recognizing that and I think that's helped a lot.
Mr. Dale: Very good. Alright. I will entertain a motion to adjourn.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. McCarthy seconded by Mr. Colasinski with all in favor the meeting was adjourned.

 	
Secretary/Assistant Secretary	Chairman/Vice Chairman

SECTION V

SECTION A

Viera East
Community Development District

Proposed Budget
FY2023

BOS Meeting 6/23/22

Viera East Community Development District		
Table of Contents		
	
Pages	
General Fund	1-2	
General Fund Narrative	3-10	
Capital Reserve	11	
Debt Service- Series 2020	12	
Debt Service Fund - Series 2020 Amortization	13	
Food and Beverage	14	
Food and Beverage Narrative	15-18	
Golf Course	19-21	
Golf Course Narrative	22-32	
Recreation Fund Debt Service -Series 2012 Amortization	33	

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	4 Months	@ 9/30/22	FY 2023	

Revenues							
Maintenance Assessments	$808,157	$808,157	$808,157	$0	$808,157	$	1,378,973	
Golf Course Administrative Services	$56,280	$56,280	$37,520	$18,760	$56,280	$56,280	
Donations for Park Materials	$3,000	$0	$4,775	$1,000	$5,775	$5,000	
Miscellaneous Income- Farmers Market	$0	$0	$12,419	$7,500	$19,919	$20,000	
Interest Income	$4	$100	$55	$40	$95	$100	
Carryforward Surplus	$0	$42,948	$0	$0	$0	$0	
Total Revenues	$867,441	$907,484	$862,925	$27,300	$890,225	$1,460,353	

Administrative Expenditures							
Supervisors Fees	$31,550	$30,496	$16,503	$8,000	$24,503	$30,519	
Engineering Fees	$2,438	$5,000	$875	$1,100	$1,975	$5,000	
Attorney's Fees	$20,276	$5,000	$9,398	$7,000	$16,398	$20,000	
Dissemination	$1,000	$1,000	$667	$333	$1,000	$1,000	
Trustee Fees	$10,641	$5,600	$0	$5,600	$5,600	$5,600	
Annual Audit	$5,750	$6,500	$0	$6,500	$6,500	$6,500	
Collection Agent	$2,500	$2,500	$1,667	$833	$2,500	$2,500	
Management Fees	$100,440	$103,454	$68,969	$34,485	$103,454	$106,557	
Postage	$2,093	$1,500	$938	$400	$1,338	$1,500	
Printing & Binding	$1,424	$2,500	$4,067	$320	$4,387	$3,500	
Insurance- Liability	$8,517	$8,040	$4,664	$2,332	$6,996	$9,607	
Legal Advertising	$2,037	$1,500	$797	$650	$1,447	$1,500	
Other Current Charges	$695	$1,500	$201	$150	$351	$1,500	
Office Supplies	$1,202	$1,500	$60	$40	$100	$1,500	
Dues & Licenses	$175	$175	$175	$0	$175	$175	
Information Technology	$3,400	$4,250	$2,833	$1,417	$4,250	$4,378	
Total Administrative	$194,135	$180,515	$111,815	$69,160	$180,975	$201,336	

Operating Expenditures							
Salaries	$144,820	$147,487	$101,989	$50,995	$152,984	$159,817	
Administration Fee	$1,909	$1,388	$743	$372	$1,115	$1,354	
FICA Expense	$9,373	$11,283	$7,386	$3,693	$11,080	$12,226	
Health Insurance	$17,814	$17,410	$11,136	$5,568	$16,704	$23,159	
Workers Compensation	$3,522	$2,891	$1,686	$843	$2,529	$3,132	
Unemployment	$992	$842	$675	$338	$1,013	$1,078	
Other Contractual	$9,762	$7,500	$10,060	$5,030	$15,091	$12,000	
Marketing- Lifestyle/Amenities	$0	$18,000	$10,922	$5,461	$16,384	$18,000	
Training	$0	$500	$0	$250	$250	$500	
Uniforms	$0	$500	$0	$250	$250	$500	
Total Operating	$188,193	$207,801	$144,599	$72,799	$217,398	$231,766	

Maintenance Expenditures							
Canal Maintenance	$9,827	$14,000	$0	$10,000	$10,000	$14,000	
Lake Bank Restoration	$57,000	$30,000	$24,000	$0	$24,000	$30,000	
Environmental Services	$15,126	$20,000	$1,409	$10,000	$11,409	$20,000	
Water Management System	$106,751	$99,000	$77,076	$38,538	$115,614	$115,000	
Midge Control	$6,922	$15,000	$0	$1,000	$1,000	$10,000	
Contingencies	$0	$2,000	$3,157	$1,579	$4,736	$2,000	
Fire Line Management	$800	$2,000	$2,000	$1,000	$3,000	$3,500	
Basin Repair	$0	$3,000	$117	$59	$176	$3,000	
Total Maintenance	$196,426	$185,000	$107,760	$62,176	$169,936	$197,500	

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	4 Months	@ 9/30/22	FY 2023	

Grounds Maintenance Expenditures
Salaries	

$129,923	

$166,108	

$89,332	

$44,666	

$133,999	

$176,074	
Administrative Fees	$3,060	$3,446	$1,486	$743	$2,229	$3,010	
FICA	$9,556	$12,707	$6,522	$3,261	$9,783	$13,970	
Health Insurance	$17,427	$28,182	$11,945	$5,972	$17,917	$31,692	
Workers Compensation	$3,133	$3,256	$1,477	$738	$2,215	$3,601	
Unemployment	$1,745	$2,506	$864	$432	$1,297	$2,734	
Telephone	$6,910	$6,250	$4,566	$2,283	$6,850	$7,020	
Utilities	$6,715	$7,200	$6,020	$3,010	$9,029	$10,032	
Property Appraiser	$1,989	$1,990	$1,989	$0	$1,989	$1,990	
Insurance- Property	$1,499	$2,197	$1,757	$878	$2,635	$2,479	
Repairs	$18,528	$15,000	$13,223	$6,611	$19,834	$20,000	
Fuel	$14,508	$10,000	$13,210	$6,605	$19,815	$21,000	
Park Maintenance	$4,447	$7,500	$6,919	$3,460	$10,379	$17,500	
Sidewalk Repair	$0	$10,000	$0	$2,500	$2,500	$10,000	
Chemicals	$2,304	$4,000	$1,869	$934	$2,803	$4,000	
Contingencies	$6,827	$4,000	$2,826	$1,413	$4,239	$4,000	
Refuse	$4,560	$6,000	$2,640	$1,320	$3,960	$6,000	
Office Supplies	$765	$750	$0	$500	$500	$750	
Uniforms	$2,519	$3,000	$2,326	$2,048	$4,374	$3,000	
Fire Alarm System	$7,315	$7,500	$4,092	$2,046	$6,139	$7,500	
Rain Bird Pump System	$28,501	$27,576	$18,847	$9,424	$28,271	$27,581	
Park Materials	$3,221	$0	$1,748	$874	$2,622	$10,000	
Maintenance Reserve- Transfer Out	$1,211	$5,000	$0	$5,000	$5,000	$445,817	
Maintenance Reserve- Transfer Out (Excess)	$0	$0	$0	$23,539	$23,539	$0	
Total Grounds Expenditures	$276,660	$334,168	$193,658	$128,259	$321,917	$829,751	
							
Total Expenses	$855,414	$907,484	$557,831	$332,394	$890,225	$1,460,353	
							
Excess Revenue/(Expenditures)	$12,027	$0	$305,094	($305,094)	$0	$0	

FY 2022	

FY 2023	

Net Assessment- General	
$	779,212	
$	1,350,028	
Net Assessment- Recreation	$	28,945	$	28,945	
Total Net Assessments	$	808,157	$	1,378,973	
Discounts @ 6%	$	51,584	$	88,020	
Gross Assessment	$	859,741	$	1,466,993	

Assessable Units - Residential	
4,204	
4,204	
Assessable Units - Non-Residential	1,869	1,869	
Total Units	6,073	6,073	

Gross Assessment per Unit - General Fund	
$	136	
$	236	
Gross Assessment per Unit - Recreation	$	129	$	129	
Gross Assessment per Unit - Debt Service	$	364	$	139	
	$	629	$	504	

Revenues:

Maintenance Assessments
The District will levy a Non-Ad Valorem Assessment on all the assessable property within the District in order to pay for its operating and maintenance expenditures incurred during the Fiscal Year.

Golf Course Administrative Services
Represents Golf Course Fund portion of salary and benefits for employees paid from the General Fund

Description

Annual Amount

Base
10% of Maintenance Supervisor

$ 75,000
$  (7,280)

50% of Labor Position
Total

 $ (11,440) 
 $ 56,280 

Interest Income
The District will earn interest on balances invested during the year

Administrative Expenditures:

Supervisors Fees
The amount paid to each supervisor for the time devoted to District business and meetings is determined by Chapter 190, Florida Statutes, at $200 per meeting. Amount is based on five supervisors receiving fees for two meetings per month.

Engineering Fees
The District's engineer, Robb & Taylor Engineering Solutions Inc, will be providing general engineering services to the District, which includes preparation and attendance of monthly board meetings.

Attorney Fees

Legal Counsel:

Shutts and Bowen LLP 300 South Orange Avenue Suite 300
Orlando, FL 32801
Telephone: (407) 835-6759
Fax: (407) 849-7288

The District's legal counsel, Shutts and Bowen, will be providing general services, which include attendance and preparation for monthly board meetings. Also, services include reviewing contracts, agreements, resolutions, rule amendments, etc.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
o Series 2006 Water Management	$1,000 Trustee Fees
The District will pay annual trustee fees for Water Management Refunding Bonds, Series 2006.

Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm. The estimated cost of the audit is based on the prior fiscal year and will be shared with the Recreational Fund.

Collection Agent
Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District’s Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collector.

Contractor	Services	Monthly	Annual

GMS$ Central Florida, LLC Assessments

$  208

$  2,500

Management Fees
The District has contracted with GMS-Central Florida, LLC to provide Accounting and Administrative Services for the District. The services include, but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, financial reporting, annual audits, etc.

Postage
Mailing of Board Meeting agendas, checks for vendors, overnight deliveries and any other required correspondence. Amount is based on prior years cost.

Printing & Binding
Printing and binding agenda packages for board meetings, printing of computerized checks, District Brochures, correspondence, stationary, envelopes etc.

Insurance- Liability
The District’s general liability, public official’s liability, and automobile insurance coverage is provided by EGIS Insurance and Risk Advisors.

Description	Admin
Amount		Field
Amount		Annual
Amount	
General Liability	$	5,821		$	-		$	5,821	
POL/EPLI	$	3,786		$	-		$	3,786	
Property	$	-		$	2,479		$	2,479	
Total	$	9,607		$	2,479		$ 12,086	

Legal Advertising
Advertising of monthly board meetings, public hearings, and any other legal advertising that may be required.

Other Current Charges
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Office Supplies
Any supplies that may need to be purchased during the Fiscal Year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues & Licenses
The District is required to pay an annual fee to the Department of Community Affairs for
$175. This is the only anticipated expenditure for this category.

Information Technology
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Operating Expenditures:

Salaries & Wages
The District currently has a General Manager and 1 full time employee to handle the operations of the District. The proposed amount includes a 1.75% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $21.23 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee’s are eligible for the following health benefits.

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Other Contractual
Miscellaneous fees and contracts incurred for the District.

Description

Annual Amount

ADT Security
Ecolab Pest Elimination Xelar Copier
Additional Contract Funds
Total Annual Budget

$	5,742
$	4,318
$	1,444
$	496

$ 12,000

Marketing- Lifestyle/Amenities
The District is in contract with Unique Webb Consulting to provide Lifestyle and Marketing services which include, but are not limited to social media publications, strategy planning, blogging, videography, photography, event planning, and marketing.

Training
Expense involved in providing training for staff.

Uniforms
Expense involved in providing uniforms for the administration staff.

Maintenance Expenditures:

Canal Maintenance
Represents cost associated with the maintenance of the canals located east and west of I-95. The canals east of I-95 are maintained by various contractors paid by the District on an "as needed” basis. The canals west of I-95 are maintained by A. Duda & Sons and billed to the District

Lake Bank Restoration
Allocation of funds dedicated for lake bank restoration throughout the District.

Environmental Services
The District will incur the following costs related to maintaining and managing the various conservation areas (wetlands and uplands), which are the responsibility of the District. The amount is based upon the current contract with Kevin L. Erwin, plus an allowance for additional services from other providers that may be required. Services provided under this budget item may include the following:

Wetland Monitoring Reports as required by SJRWMD and USACOE.
Wetland Maintenance, removal of exotic species as required to conform to permit requirements.

Habitat Management, including burns of preserved areas as required within the approved Habitat Management Plan(s).
Permit Compliance and General Services as required.

Water Management System
The District currently has a contract with ECOR Industries, Inc. to provide Aquatic Maintenance Service for the District's Lakes.

Description	Monthly Amount	Annual Amount	
Natural Areas Management	$	3,654	$	43,850	
Wingate & Auburn Lake Aquatic Weed Control	$	736	$	8,837	
Bayhill Wetland Maintenance (Bi-Monthly)	$	200	$	2,400	
Aquatic Weed Control	$	3,777	$	45,325	
Header Canal Maintenance (Quarterly)	$	1,400	$	5,600	
Unanticipated Repairs/Improvements		$	8,988	
Total	$  9,768	$ 115,000	

Midge Control
Lake spraying for midge control throughout the CDD.

Contingencies
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Fire Line Maintenance
Expenses related to the maintenance of the various Fire Lines throughout the District. This mainly includes the mechanical removal of vegetation between homeowners’ property and conservation areas in order to slow or stop the spread of wildfire.

Basin Repair
Expenses related to the repair and maintenance of the drainage structures at District Basins III, IV, and V. The drainage structures that get repaired are the outfalls (connect lakes) and the floways (connect lakes to St Johns River).

Grounds Maintenance Expenditures:

Salaries & Wages
The District currently has a 5 full time and 1 part time employee’s to handle the grounds maintenance of the District. The proposed amount includes a 1.75% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $21.23 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee’s are eligible for the following health benefits.

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Telephone
Expenses incurred for the telephone and fax machine.		

Vendor	Monthly Amount	Annual Amount	
Blueline Telecom Group	$	584	$	7,002	
Contingency		 $	18 	
Total		 $	7,020 	

Utilities
The District has the following utility account with Florida Power and Light to provide electricity for the maintenance building.

Vendor

Account

Monthly		Annual Amount	Amount

FPL	83490-45156	$
Contingency
Total

680

$	8,160
$	1,872

$ 10,032

Property Appraiser
Fees incurred for the Brevard County Property Appraiser performing work in support of processing and distributing non-ad valorem assessment information. The cost for the FY2023 year will be $1,990.

Insurance- Property
Represents the amount paid for the property portion of the insurance premium with EGIS Insurance and Risk Advisors. The property includes vehicles, equipment, etc.

Description	Admin
Amount		Field
Amount		Annual
Amount	
General Liability	$	5,821		$	-		$	5,821	
POL/EPLI	$	3,786		$	-		$	3,786	
Property	$	-		$	2,479		$	2,479	
Total	$	9,607		$  2,479		$ 12,086	

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Fuel
Costs related to fuel purchased for grounds maintenance machinery that occur during the fiscal year.

Park Maintenance
Represents cost associated with the maintenance of the parks and trails located within the district.

Sidewalk Repair
Represents cost associated with the repair of the sidewalks located within the district.

Chemicals
Includes fungicide applications, herbicide applications, insecticide applications needed to maintain the grounds.

Contingencies
Represents any miscellaneous expenses incurred by the District that were not previously budgeted.

Refuse
Estimated costs for refuse services to empty dumpster(s) twice monthly by Danny’s Recycling & HAU is:

Contractor	Services	Monthly	Annual

Danny's Recycling & HAU Empty Dumpster

$  430	$

5,160

Contingency
Total

 $	840 
 $	6,000 

Office Supplies
Costs for items used in office.

Uniforms
The District is in contract with Unifirst to supply uniforms for the Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Vendor	Monthly
Amount	Annual
Amount	
Unifirst	$	219	$	2,624	
Contingency		$	376	
Total		$  3,000	

Fire and Burglary Alarm System
The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations.

Description	Monthly Amount	Annual Amount	
System Monitoring	$	98	$	1,176	
Equipment Lease	$	511	$	6,135	
Contingency		$	189	
Total Annual Budget		$	7,500	

Rain Bird Pump System
The District will be financing a new pump system for irrigation through Rain Bird.

Vendor

Monthly
Amount

Annual
Amount

Rain Bird
Total Annual Budget

$ 2,298

 $ 27,581 
 $ 27,581 

Maintenance Reserves – Transfer Out
Funds allocated annually to insure available cash for ongoing operations of the District and for major repair or replacement of capital items.

Maintenance Reserves – Transfer Out (PY Excess)
Represents projected excess funds above operating capital requirements in the General Fund.

Viera East Community Development District
Capital Reserve Fund Proposed Budget Fiscal Year 2023

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	5/31/22	4 Months	@ 9/30/22	FY 2023	

Revenues						
Beginning Fund Balance	$315,696	$306,394	$0	$306,394	$883,564	
Interest Income	$1,000	$108	$65	$173	$500	
Reserve Funding - Transfer In (General)	$5,000	$0	$34,404	$34,404	$445,817	
Reserve Funding - Transfer In (Golf)	$6,694	$0	$69,053	$69,053	$69,485	
Reserve Funding - Transfer In (General Excess)	$0	$0	$23,539	$23,539	$0	
Reserve Funding - Transfer In (Golf Excess)	$0	$450,000	$0	$450,000	$0	
Total Revenues	$328,390	$756,502	$127,061	$883,564	$1,399,365	

Expenditures						
Capital Outlay	$100,000	$0	$0	$0	$100,000	
Truck Maintenance	$25,000	$0	$0	$0	$25,000	
Transfer Out	$0	$0	$0	$0	$0	
Total Expenditures	$125,000	$0	$0	$0	$125,000	
						
Excess Revenues (Expenditures)	$203,390	$756,502	$127,061	$883,564	$1,274,365	

Potential Capital Reserve Split	
	
General Fund	
Golf Course	
Total	
Beginning Balance- 9/30/21	$	98,180	$	208,214	$	306,394	
Interest Income	$	-	$	-	$	173	
FY22 Contributions	$	5,000	$	6,694	$	11,694	
FY21 Gross Profit	$	-	$	450,000	$	450,000	
FY22 Projected Excess	$	23,539	$	-	$	23,539	
Excess from Water Management Bonds	 $	29,404		$	62,359		$	91,763 	
Projected Excess Revenue Fund End of FY22	 $	156,124		$	727,266		$	883,564 	

Viera East Community Development District
Debt Service Fund Series 2020
Proposed Budget FY2023

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	5/31/22	4 Months	@ 9/30/22	FY 2023	

Revenues						

Special Assessments	
$	-	
$	-	
$	-	$	-	$	655,615	
Interest Income	$	500	$	15	$	10	$	25	$	500	
Beginning Fund Balance	$	270,953	$	270,936	$	-		$	270,936	$	90,346	
Total Revenues	$	271,453	$	270,951	$	10	$	270,961	$	746,461	

Expenditures						
Series 2020 Interest-11/1	
$	90,308	
$	90,308	
$	-	
$	90,308	
$	90,308	
Principal- 5/1	$	-	$	-	$	-	$	-	$	475,000	
Interest-5/1	$	90,308	$	90,308	$	-	$	90,308	$	90,308	
Total Expenditures	$	180,615	$	180,615	$	-	$	180,615	$	655,615	
						
Excess Revenues (Expenditures)	$	90,838	$	90,336	$	10	$	90,346	$	90,846	

* Excess Revenues needed to pay the 11/1/23 Interest	
Payment				
$	85,558	

Land Use	ERU	
Units	Total
ERU	
Percentage	Net
Per Unit	Net
Assessments	
Residental	1.00	4,204.0	4,204.00	84%	$	130.57	$	548,913.70	
Commercial	4.00	204.3	817.20	16%	$	522.28	$	106,701.30	
Net Annual Assessment	4,408.30	5,021.20			$  655,615.00	

Viera East
Community Development District
Debt Service - Series 2020 Amortization Schedule

Date	
Bond Balance	
Interest	
Principal	
Interest	Fiscal Year
Total	
						
11/01/20				$	52,497.38	$	52,497.38	
05/01/21	7,685,000			$	90,307.50		
11/01/21				$	90,307.50	$	180,615.00	
05/01/22	7,685,000			$	90,307.50		
11/01/22				$	90,307.50	$	180,615.00	
05/01/23	7,685,000	2.000%	$475,000	$	90,307.50		
11/01/23				$	85,557.50	$	650,865.00	
05/01/24	7,210,000	2.000%	$490,000	$	85,557.50		
11/01/24				$	80,657.50	$	656,215.00	
05/01/25	6,720,000	2.000%	$500,000	$	80,657.50		
11/01/25				$	75,657.50	$	656,315.00	
05/01/26	6,220,000	2.000%	$795,000	$	75,657.50		
11/01/26				$	67,707.50	$	938,365.00	
05/01/27	5,425,000	2.000%	$380,000	$	67,707.50		
11/01/27				$	63,907.50	$	511,615.00	
05/01/28	5,045,000	2.000%	$385,000	$	63,907.50		
11/01/28				$	60,057.50	$	508,965.00	
05/01/29	4,660,000	2.000%	$395,000	$	60,057.50		
11/01/29				$	56,107.50	$	511,165.00	
05/01/30	4,265,000	2.125%	$400,000	$	56,107.50		
11/01/30				$	51,857.50	$	507,965.00	
05/01/31	3,865,000	2.600%	$410,000	$	51,857.50		
11/01/31				$	46,527.50	$	508,385.00	
05/01/32	3,455,000	2.600%	$425,000	$	46,527.50		
11/01/32				$	41,002.50	$	512,530.00	
05/01/33	3,030,000	2.600%	$435,000	$	41,002.50		
11/01/33				$	35,347.50	$	511,350.00	
05/01/34	2,595,000	2.600%	$445,000	$	35,347.50		
11/01/34				$	29,562.50	$	509,910.00	
05/01/35	2,150,000	2.750%	$455,000	$	29,562.50		
11/01/35				$	23,306.25	$	507,868.75	
05/01/36	1,695,000	2.750%	$470,000	$	23,306.25		
11/01/36				$	16,843.75	$	510,150.00	
05/01/37	1,225,000	2.750%	$485,000	$	16,843.75		
11/01/37				$	10,175.00	$	512,018.75	
05/01/38	740,000	2.750%	$740,000	$	10,175.00		
						
			$7,685,000	$	1,992,584.88	$	8,927,409.88	

Viera East Community Development District
Restaurant- Hook and Eagle Proposed Operating Budget Fiscal Year 2023

Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	4 Months	@ 9/30/22	FY 2023	

Revenues							
Food Sales	$11,908	$9,200	$159,108	$79,554	$238,662	$230,000	
Wine Sales	$0	$400	$7,351	$3,676	$11,027	$11,000	
Beer Sales	$0	$6,400	$94,832	$47,416	$142,248	$140,000	
Beverage Sales	$0	$1,600	$24,336	$12,168	$36,503	$35,000	
Liquor Sales	$0	$2,400	$51,002	$25,501	$76,503	$75,000	
Rental Income	$21,503	$0	$0	$0	$0	$0	
Total Revenues	$33,411	$20,000	$336,629	$168,314	$504,943	$491,000	

Restaurant Expenditures							
Restaurant Manager Contract	$0	$0	$43,333	$21,667	$65,000	$65,000	
Salaries	$0	$0	$94,982	$47,491	$142,473	$164,037	
Administrative Fee	$0	$0	$4,265	$2,133	$6,398	$8,832	
FICA Expense	$0	$0	$10,255	$5,128	$15,383	$12,166	
Health Insurance	$0	$0	$7,907	$3,954	$11,861	$20,243	
Workers Compensation	$0	$0	$1,491	$745	$2,236	$3,048	
Unemployment	$0	$0	$4,100	$2,050	$6,150	$5,408	
Telephone	$0	$0	$2,190	$1,095	$3,285	$3,200	
Utilities	$0	$0	$6,872	$3,436	$10,308	$12,000	
Pest Control	$1,236	$1,200	$787	$394	$1,181	$1,200	
Equipment Lease	$1,268	$1,100	$806	$403	$1,208	$1,300	
Repairs	$1,906	$0	$6,790	$3,395	$10,185	$7,500	
Kitchen Equipment/Supplies	$5,093	$0	$1,400	$700	$2,101	$3,000	
Paper & Plastic Supplies	$676	$0	$6,591	$3,295	$9,886	$10,000	
Operating Supplies	$1,838	$0	$20,518	$10,259	$30,776	$30,000	
Janitorial Supplies	$341	$0	$0		$0	$0	
First Aid	$0	$0	$206	$103	$309	$500	
Entertainment	$0	$0	$7,350	$3,675	$11,025	$10,000	
Delivery/Gas	$0	$0	$2,176	$1,088	$3,264	$5,000	
Uniforms	$0	$0	$474	$237	$711	$1,000	
Dues & License	$323	$0	$4,078	$2,039	$6,117	$5,000	
Total Restaurant Expenditures	$12,682	$2,300	$226,572	$113,286	$339,857	$368,434	

Cost of Goods Sold
Food Cost	

$2,075	

$0	

$58,755	

$29,378	

$88,133	

$80,000	
Snack Cost	$437	$0	$4,758	$2,379	$7,138	$10,000	
Beer Cost	$0	$0	$40,866	$20,433	$61,299	$63,000	
Beverage Cost	$0	$0	$11,764	$5,882	$17,646	$15,750	
Wine Cost	$0	$0	$2,799	$1,399	$4,198	$4,950	
Liquor Cost	$0	$0	$14,377	$7,188	$21,565	$0	
Total Cost of Goods Sold	$2,512	$0	$133,319	$66,659	$199,978	$173,700	
							
Total Revenues	$33,411	$20,000	$336,629	$168,314	$504,943	$491,000	
							
Total Expenditures	$15,194	$2,300	$359,890	$179,945	$539,836	$542,134	
							
Operating Income (Loss)	$18,218	$17,700	($23,261)	($11,631)	($34,892)	($51,134)	

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

$0	

($17,700)	

$0	

$0	

$0	

$0	
Interfund Transfer In- Golf Course	$0	$0	$0	$22,702	$22,702	$51,134	
Total Non Operating Revenues/(Expenditures)	$0	($17,700)	$0	$22,702	$22,702	$51,134	
							
Net Non Operating Income / (Loss)	$18,218	$0	($23,261)	$11,071	($12,190)	$0	

June 23, 2022
14

Revenues:

Food
Represents all food sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Wine
Represents all wine sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Beer
Represents all beer sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Beverage
Represents all non-alcoholic beverage sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Liquor
Represents all liquor sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Expenditures:
Restaurant Manager Contract Salaries & Wages
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of the District. The proposed amount includes a 1.75% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $21.23 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee’s are eligible for the following health benefits.

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Accidental Death, Dental, Vision,	
		Life, and Long Term Disability	
Health First	114619	Health	
Colonial Life	E3682663	Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Telephone
The District has internet and TV services through Charter Communications for Hook & Eagle Tavern.

Vendor	Monthly Amount	Annual Amount	
Charter Communications	$	259	$	3,112	
Contengincy		 $	88 	
Total		 $	3,200 	

Utilities
The District has accounts with City of Cocoa and FPL for utilities in Hook & Eagle Tavern.

Vendor	
Account	Monthly Amount	Annual Amount	
FPL	03449-33189	$	750	$	9,000	
City of Cocoa	150351-112664	$	200	$	2,400	
Contingency			 $	600 	
Total			 $ 12,000 	

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

Vendor	Monthly Amount	Annual Amount	
Ecolab Pest Elimination	$	95	$	1,141	
Contingency		 $	59 	
Total		 $	1,200 	

Equipment Lease
The estimated cost to Ecolab for the dish machine rental.

Vendor	Monthly Amount	Annual Amount	
Ecolab	$	88	$	1,054	
Contingency		 $	46 	
Total		 $	1,100 	

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Kitchen Equipment/Supplies
Represents various operating supplies purchased such as thermometers, silverware, microwave, storage cabinets, etc.

Paper & Plastic Supplies
Represents various operating supplies purchased such as paper towels, plastic utensils, paper plates, etc.

Operating supplies
Represents various operating supplies purchased

First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year.

Delivery/Gas
The District has an account with Florida City Gas for natural gas for Hook & Eagle Tavern. Also includes any fuel surcharges for deliveries to the restaurant.

Vendor

Account

Monthly
Amount

Annual
Amount

Florida City Gas	83490-45156	$

400

$	4,800

Contingency
Total

 $	200 
 $	5,000 

Uniforms
The District is in contract with Unifirst to supply uniforms for the Golf Course Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Dues and License
Represents the cost of all restaurant operating licenses through DPBR.

COGS:

Food
Represents food supplies purchased for the restaurant or catering events.

Snack
Represents snacks purchased for the restaurant.

Beer
Represents beer purchased for the restaurant.

Wine
Represents wine purchased for the restaurant.

Liquor
Represents liquor purchased for the restaurant.

Other Sources and Uses:

Transfer In- Golf Course
Represents the Golf Course’s obligated amount to transfer to Food & Beverage should there be a shortfall in the operating account.

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	6 Months	@ 9/30/22	FY 2023	
Revenues							
Greens Fees	$1,599,085	$1,426,357	$1,339,271	$669,635	$2,008,906	$1,640,311	
Gift Cards- Sales	$10,217	$25,000	$6,673	$3,337	$10,010	$25,000	
Gift Cards- Usage	($18,355)	($25,000)	($12,871)	($6,436)	($19,307)	($25,000)	
Season Advance/Trail Fees	$252,869	$210,000	$188,234	$94,117	$282,351	$210,000	
Associate Memberships	$40,053	$42,000	$23,628	$11,814	$35,442	$42,000	
Driving Range	$89,733	$80,000	$75,111	$37,556	$112,667	$80,000	
Golf Lessons	$2,100	$2,100	$1,950	$975	$2,925	$2,100	
Merchandise Sales	$119,537	$115,000	$89,402	$44,701	$134,103	$115,000	
Assessments -Recreation Operating	$18,232	$18,239	$12,154	$6,077	$18,232	$18,239	
Miscellaneous Income	$6,020	$15,000	$8,899	$4,450	$13,349	$15,000	
Total Revenues	$2,119,491	$1,908,696	$1,732,451	$866,226	$2,598,677	$2,122,650	

General Expenditures							
Other Contractual Services	$15,971	$15,000	$10,094	$5,047	$15,141	$15,000	
Telephone	$1,394	$2,500	$1,089	$545	$1,634	$2,500	
Postage	$1,623	$2,000	$0	$500	$500	$2,000	
Printing & Binding	$0	$1,000	$0	$0	$0	$0	
Utilities	$16,791	$15,900	$3,008	$1,504	$4,511	$5,500	
Repairs & Maintenance	$19,697	$8,000	$13,934	$6,967	$20,901	$15,000	
Marketing- Golf Marketing	$19,418	$39,000	$12,462	$6,231	$18,693	$35,000	
Bank Charges	$46,081	$35,000	$28,403	$14,202	$42,605	$40,000	
Office Supplies	$3,167	$4,000	$2,731	$1,365	$4,096	$4,500	
Operating Supplies	$3,937	$5,000	$2,086	$1,043	$3,129	$4,000	
Dues, Licenses & Subscriptions	$9,314	$8,000	$9,053	$4,527	$13,580	$9,500	
Drug Testing- All departments	$1,070	$500	$0	$250	$250	$500	
Training, Education & Employee Relations	$1,990	$3,000	$521	$261	$782	$3,000	
Contractual Security	$3,985	$3,000	$419	$209	$628	$3,000	
IT Services	$3,222	$3,000	$3,424	$1,712	$5,136	$3,000	
Total Golf Course Expenditures	$147,659	$144,900	$87,224	$44,362	$131,587	$142,500	

Golf Operations:							
Salaries	$200,975	$239,595	$153,794	$76,897	$230,691	$247,235	
Administrative Fee	$16,629	$19,039	$10,952	$5,476	$16,427	$18,767	
FICA Expense	$15,357	$18,329	$11,591	$5,795	$17,386	$18,913	
Health Insurance	$1,561	$739	$6,443	$3,222	$9,665	$12,353	
Workers Compensation	$4,865	$4,696	$2,534	$1,267	$3,802	$4,846	
Unemployment	$7,899	$12,835	$3,878	$1,939	$5,817	$10,853	
Golf Printing	$2,414	$2,200	$1,574	$787	$2,361	$2,500	
Utilities	$22,064	$22,500	$14,200	$7,100	$21,300	$22,500	
Repairs	$387	$250	$1,446	$723	$2,169	$1,000	
Pest Control	$1,236	$1,200	$791	$395	$1,186	$1,300	
Supplies	$15,281	$10,000	$8,154	$4,077	$12,231	$12,000	
Uniforms	$0	$1,500	$0	$500	$500	$1,500	
Training, Education & Employee Relations	$200	$2,000	$0	$500	$500	$2,000	
Fuel	$0	$500	$0	$0	$0	$0	
Cart Lease	$89,529	$87,763	$57,187	$28,594	$85,781	$87,763	
Cart Maintenance	$5,153	$4,000	$4,081	$2,040	$6,121	$5,000	
Driving Range	$2,659	$10,000	$6,652	$3,326	$9,978	$10,000	
Total Golf Operation Expenditures	$386,209	$437,146	$283,277	$142,639	$425,916	$458,530	

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	6 Months	@ 9/30/22	FY 2023	
Merchandise Sales:							
Cost of Goods Sold	$78,438	$77,000	$55,072	$27,536	$82,608	$80,000	
Total Merchandise Sales	$78,438	$77,000	$55,072	$27,536	$82,608	$80,000	

Golf Course Maintenance:
Salaries	

$399,991	

$420,047	

$282,148	

$141,074	

$423,222	

$433,512	
Administrative Fees	$9,905	$9,595	$5,221	$2,611	$7,832	$8,176	
FICA Expense	$29,518	$32,134	$21,094	$10,547	$31,641	$32,900	
Health Insurance	$40,038	$43,225	$22,477	$11,239	$33,716	$41,298	
Workers Compensation	$9,598	$9,341	$4,675	$2,337	$7,012	$9,420	
Unemployment	$6,191	$7,165	$3,527	$1,764	$5,291	$7,165	
Consulting Fees	$2,000	$0	$0	$0	$0	$0	
Fire Alarm System	$557	$4,000	$0	$1,000	$1,000	$4,000	
Utilities/Water	$29,906	$26,200	$17,043	$8,522	$25,565	$26,200	
Repairs	$42,203	$48,000	$24,624	$12,312	$36,935	$48,000	
Fuel & Oil	$30,797	$40,000	$27,184	$13,592	$40,776	$40,000	
Pest Control	$1,151	$1,000	$809	$405	$1,214	$1,500	
Irrigation/Drainage	$13,867	$30,000	$8,958	$4,479	$13,437	$30,000	
Sand and Topsoil	$9,017	$26,500	$10,741	$5,370	$16,111	$26,500	
Flower/Mulch	$3,222	$7,000	$4,531	$2,266	$6,797	$7,000	
Fertilizer	$88,073	$139,000	$121,594	$60,797	$182,391	$139,000	
Seed/Sod	$1,681	$16,500	$0	$5,000	$5,000	$16,500	
Trash Removal	$2,854	$2,000	$1,690	$845	$2,536	$3,000	
Contingency	$2,209	$6,000	$11,158	$5,579	$16,738	$6,000	
First Aid	$660	$800	$467	$233	$700	$800	
Office Supplies	$0	$1,000	$310	$0	$310	$0	
Operating Supplies	$9,286	$15,000	$10,370	$5,185	$15,555	$15,000	
Training	$2,428	$1,000	$2,389	$1,194	$3,583	$2,000	
Janitorial Supplies	$568	$1,000	$40	$20	$61	$1,000	
Janitorial Services	$0	$20,000	$6,622	$3,311	$9,932	$20,000	
Soil & Water Testing	$0	$1,000	$1,663	$832	$2,495	$1,000	
Uniforms	$7,952	$8,500	$7,174	$3,587	$10,762	$10,000	
Equipment Rental	$230	$2,000	$234	$117	$351	$2,000	
Equipment Lease	$161,865	$177,975	$96,129	$48,064	$144,193	$187,550	
Small Tools	$0	$500	$0	$250	$250	$500	
Total Golf Course Maintenance	$905,766	$1,096,482	$692,874	$352,532	$1,045,406	$1,120,021	

Administrative Expenditures:
Legal Fees	

$0	

$1,500	

$0	

$0	

$0	

$1,500	
Engineering	$0	$0	$980	$490	$1,470	$0	
Arbitrage	$440	$600	$450	$225	$675	$600	
Dissemination	$1,000	$1,000	$667	$333	$1,000	$1,000	
Trustee Fees	$4,431	$4,100	$8,178	$4,089	$12,267	$4,100	
Annual Audit	$1,500	$1,500	$0	$1,500	$1,500	$1,500	
Golf Course Administrative Services	$56,280	$56,280	$37,520	$18,760	$56,280	$56,280	
Insurance	$81,510	$85,019	$61,999	$31,000	$92,999	$111,000	
Property Taxes	$23,041	$10,000	$9,894	$4,947	$14,841	$15,000	
Total Administrative Expenditures	$168,202	$159,999	$119,688	$61,344	$181,031	$190,980	

Reserves:
Renewal & Replacement	

$31,219	

$6,694	

$0	

$6,694	

$6,694	

$69,485	
Total Reserves	$31,219	$6,694	$0	$6,694	$6,694	$69,485	
							
Total Revenues	$2,119,491	$1,908,696	$1,732,451	$866,226	$2,598,677	$2,122,650	
							
Total Expenditures	$1,717,494	$1,922,221	$1,238,135	$635,106	$1,873,241	$2,061,516	
							
Operating Income (Loss)	$401,997	($13,525)	$494,316	$231,119	$725,435	$61,134	

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2021	FY 2022	5/31/22	6 Months	@ 9/30/22	FY 2023	

Non Operating Revenues/(Expenditures):							
Assessments -Recreation Debt Service	$583,887	$560,250	$373,505	$186,745	$560,250	$560,250	
Interest Income	$17	$1,000	$10	$10	$20	$1,000	
Reserve Funding- Transfer Out (PY Excess)	$0	$0	($450,000)	$0	($450,000)	$0	
Interfund Transfer In- Restaurant	$0	$17,700	$0	$0	$0	$0	
Interfund Transfer Out- Restaurant	$0	$0	$0	($22,702)	($22,702)	($51,134)	
Gain on Sale of Asset	$45	$0	$300	$0	$300	$0	
Interest Expense	($140,425)	($140,425)	($93,617)	($46,808)	($140,425)	($101,250)	
Principal Expense	($425,000)	($425,000)	($282,333)	($142,667)	($425,000)	($470,000)	
Total Non Operating Revenues/(Expenditures)	$18,523	$13,525	($452,135)	($25,422)	($477,556)	($61,134)	
							
Net Non Operating Income / (Loss)	$420,521	$0	$42,181	$205,698	$247,879	$0	

Revenues:

Greens Fees
Estimated revenue for public paid rounds of golf.

Gift Card- Sales
Estimated amount of gift cards sold that can be used for discounted rounds of golf, merchandise or restaurant purchases. The full amount of the sale is recorded as revenue at the time of purchase.

Gift Card- Usage
Estimated usage of gift cards once purchased. Once the gift cards have been used at the District, the amount used is recorded against the revenue.

Season Advance/Trail Fees
Estimated revenue of customers who purchase memberships to the District golf course in advance for the year.

Associate Memberships
Estimated costs of all associate memberships sold. The associate membership costs $79 and lasts for one year. The membership gets the member a 20% discount on golf rounds and other discounts on range balls, apparel, and USGA handicap service.

Driving Range
Estimated revenue from the District’s driving range.

Golf Lessons
Estimated revenue from golfing lessons given at the golf course. The District leases the golf instruction program to the Mike Hogan Golf Academy.

Merchandise Sales
Estimated revenue of clothing, equipment, and supplies sold in the District’s Pro Shop.

Assessments- Recreation Operations
The District will levy Non-Ad Valorem assessments in all the assessable property within the District to help fund all of the General Operating Expenditures for the fiscal year.

Miscellaneous Income
Estimated annual revenue for various miscellaneous charges billed and collected by the District.

General Expenditures:		
Other Contractual Services
Contractual Services include the following contracts:		
	Monthly	Annual	
Vendor	Amount	Amount	
Brighthouse (Cable & Internet)	$	350	$  4,200	
Waste Management (Dumpster Removal)	$	338	$  4,057	
Great America Financial	$	93	$  1,117	
American Safety and First Aide		$	500	
Crystal High Rise, Inc		$	250	
Slug A Bug (Termite Renewal)		$	325	
Contingency		$  4,551	
Total Annual Budget		$ 15,000	

Telephone
Represents regular telephone lines, credit card, and Internet access. A portion of expenses related to the District are transferred to General Fund.

Vendor	Monthly
Amount	Annual
Amount	
Greybar Financial Services	$	289	$	3,469	
Cricket	$	104	$	1,248	
Contengincy		$	783	
Total		$	5,500	

Postage
Mailing payroll checks, checks for vendors, overnight deliveries and any other required correspondence that is directly related to the golf course. A portion of expenses related to the District are transferred to General Fund.

Printing & Binding
Printing of computerized checks, brochures, correspondence, promotional cards, stationary, rack cards, envelopes, etc. A portion of expenses related to the District are transferred to General Fund.

Utilities
The District has the following utility accounts related to the operations:

Vendor	
Account	Monthly Amount	Annual Amount	
FPL	10579-42334	$	180	$	2,160	
FPL	91273-57086	$	30	$	360	
City of Cocoa	313093-70192	$	125	$	1,500	
City of Cocoa	150351-141774	$	75	$	900	
Contingency			 $	480 	
Total			 $	5,400 	

Repairs & Maintenance
Any miscellaneous repairs and maintenance, including electrical, plumbing, hardware, locksmiths, painting and HVAC. A portion of expenses related to the District are transferred to General Fund.

Marketing- Golf Marketing
Represents advertising for the golf course in the Yellow Pages, newspapers, periodicals, brochures and magazines, rack cards and holders, and promotional organizations. A portion of expenses related to the District are transferred to General Fund.

Bank Charges
Bank charges related to credit card usage, as well as account service charges for the operating checking account fund

Office Supplies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.

Operating Supplies
Represents various operating supplies purchased

Dues, Licenses & Subscriptions
The following represents the estimated cost for license, membership subscriptions and permit renewals for the fiscal year:

Vendor	
Description	Annual Amount	
City of Rockledge	Business License	$	200	
Florida State Golf Association	Membership	$	150	
Florida State Golf Association	Handicap fees	5000	
Brevard County	Business Tax License	$	82	
FL Space	Membership	$	805	
Cocoa Beach Regional Chapter	Membership	$	535	
US Golf Association	Membership	$	150	
Amazon Prime	Membership	$	156	
GCSAA	Gold Membership	$	435	
Contingency		 $	1,987 	
Total		 $  9,500 	

Training, Education & Employee Relations
Costs incurred in sending District personnel to any training seminars or having personnel trained on site for different aspects to more efficiently and effectively operate the golf course. Also, any expense incurred for staff meetings and help wanted ads.

Contractual Security
Security system costs for the maintenance and clubhouse alarm systems.

IT Services
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Golf Operations Expenditures:

Salaries & Wages
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of the District. The proposed amount includes a 1.75% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $21.23 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee’s are eligible for the following health benefits.

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Accidental Death, Dental, Vision,	
		Life, and Long Term Disability	
Health First	114619	Health	
Colonial Life	E3682663	Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Golf Printing
Printing for materials needed for the course.		
Utilities
Estimated cost of basic utilities for Golf operations:		
	Monthly	Annual	
Vendor	Account	Amount	Amount	
FPL	03449(33189	$	585	$	7,020	
FPL	07938(52104	$	925	$ 11,100	
City of Cocoa	150351(112664	$	100	$	1,200	
Banleaco	$	202	$	2,421	
Contingency		$	759	
Total		$ 22,500	
Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

Vendor	Monthly Amount	Annual Amount	
Ecolab Pest Elimination	$	95	$	1,141	
Contingency		 $	159 	
Total		 $	1,300 	

Supplies
Estimated costs of miscellaneous supplies that the District may need to purchase for golf operations.

Uniforms
The estimated costs of uniforms for pro shop personnel. Once hired, all employees get a District golf shirt to wear during work hours.

Training, Education & Employee Relations
The District will incur the cost of the Assistant Pro Program and any training deemed necessary for the Pro Shop staff or cart facility personnel, for example, cart mechanics training and any help wanted ads.

Fuel
Costs for gasoline for all golf carts from Glover Oil Company.

Cart Lease
The expense related to leasing of carts for golf course.

Vendor	Monthly Amount	Annual Amount	
The Huntington National	$  6,553	$  78,635	
The Huntington National	$	355	$	4,260	
Yamaha Lease	$	164	$	1,968	
Golf Cart	$	97	$	1,164	
Contingency		 $	1,736 	
Total		 $ 87,763 	

Cart Maintenance
The expense related to any repairs and maintenance of the golf carts that are incurred during the year.

Driving Range Supplies
Any expenses incurred related to the driving range operation, for example range balls, tokens, buckets, bag stands, clock rope and sand/water buckets.

Merchandise Sales

Cost of Goods Sold
Represents cost of clothing, equipment, and supplies sold in the Pro Shop.

Golf Course Maintenance:

Salaries & Wages
The District currently has 10 full-time and 4 part-time employee’s to handle the golf course maintenance. The proposed amount includes a 1.75% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $21.23 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee’s are eligible for the following health benefits.

Provider	Policy Number	Insurance

United Healthcare		591637	Health, Accidental Death, Dental, Vision, Life, and Long Term Disability Colonial Life	E3682663	Life, Accident, Short Term Disability
Combined	007394312	Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Fire and Burglary Alarm System
The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations.

Utilities/Water
Estimated costs of basic utilities for the maintenance staff:

Vendor	
Account	Monthly
Amount	Annual
Amount	
FPL	83490)45156	$	1,750	$ 21,000	
City of Cocoa	313093)70192	$	350	$	4,200	
Contingency			$	1,000	
Total			$ 26,200	

Fuel & Oil
Costs related to fuel purchased for maintenance machinery that occur during the fiscal year.

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

Vendor	Monthly Amount	Annual Amount	
Ecolab Pest Elimination	$	118	$	1,416	
Contingency		 $	84 	
Total		 $	1,500 	

Irrigation/Drainage
Estimated irrigation and drainage maintenance expenditures that may occur during the fiscal year.

Sand/Topsoil
Cost related to sand and topsoil expenditures that may occur during the fiscal year. The District buys all supplies from Golf Specialties, Inc. Some supplies may include top-dress sand, divot sand, and shell rock for the golf course.

Flowers/Mulch
Estimated cost of flowers and mulch for the golf course and clubhouse.

Chemicals/Fertilizer
Estimated costs of fertilizer, herbicide, insecticide, fungicide and other chemicals needed for the golf course.

Seed/Sod
Cost of seed and sod expenditures for the golf course that may occur during the fiscal year.

Trash Removal
Estimated costs for trash removal services to empty dumpster(s) once a month by Waste Management at the golf course:

Vendor	Monthly Amount	Annual Amount	
Waste Management, Inc.	$	207	$	2,482	
Contingency		 $	518 	
Total		 $	3,000 	

Contingencies
Funding of unanticipated costs.

First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year.

Office Supplies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.

Operating Supplies
Represents various operating supplies purchased

Training
Training seminars for golf course maintenance staff.

Janitorial Supplies
Costs of janitorial supplies that may occur during the fiscal year.

Soil & Water Testing
Costs for soil and water testing that may occur during the fiscal year.

Uniforms
The District is in contract with Unifirst to supply uniforms for the Golf Course Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Vendor	Monthly Amount	Annual Amount	
Unifirst	$	800	$	9,600	
Contingency		 $	400 	
Total		 $	10,000 	

Equipment Rental
Rental of larger capital items required for Course Maintenance.

Equipment Lease
The District currently has the following equipment leases for the golf course:

Vendor	Monthly Amount	Annual Amount	
The Huntington National	$	6,541	$  78,494	
The Huntington National	$	1,066	$  12,792	
The Huntington National	$	5,116	$  61,392	
The Huntington National	$	420	$	5,036	
The Huntington National	$	372	$	4,470	
The Huntington National	$	652	$	7,828	
The Huntington National	$	431	$	5,168	
The Huntington National	$	248	$	2,976	
Wells Fargo Financial	$	652	$	7,830	
Dex Imaging	$	131	 $	1,567 	
Total		 $ 187,550 	

Small Tools
Represents small tools purchased for golf course maintenance.

Administrative Expenditures:

Legal Fees
The District's attorney will be providing general legal services to the District that are directly related to operations of the golf course, i.e., reviewing contracts, agreements, resolutions, rule amendments, etc.

Arbitrage
The District will contract with an Independent certified public accounting firm to annually calculate the District's Arbitrage Rebate Liability on Special Assessments Revenue Bonds.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c212(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Trustee Fees
The District issued Special Revenue Assessment Refunding Bonds, Series 2012 bonds that are deposited with a Trustee at U.S Bank.

Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm.

Golf Course Administrative Services
Cost of Administrative services provided for the CDD.

Description

Annual Amount

Base
10% of Maintenance Supervisor 50% of Labor Position
Total

$  75,000
$	(7,280)
$ (11,440)

$ 56,280

Insurance
EGIS Insurance and Risk Advisors provide the District’s general liability, property, and crime insurance coverage. EGIS Insurance and Risk Advisors also provide a three year pollution policy.

Description	Annual Amount	
General Liability	$	26,999	
Property	$	77,458	
Crime	$	1,330	
Pollution Policy	$	4,891	
Contingency	$	322	
Total	 $ 111,000 	
Property Taxes
This amount is an estimate of property taxes that will need to be paid throughout this fiscal year.

Reserves

Renewal & Replacement
The golf course transfers 2% of its monthly revenues to the Capital Reserve Fund to help fund for equipment replacement and other capital expenditures estimated for the fiscal year.

Viera East
Community Development District
Recreation Fund Debt Service - Series 2012 Amortization Schedule

Date	
Bond Balance	
Interest	
Principal	
Interest	Fiscal Year
Total	
						
11/01/19	3,305,000			$	78,412.50	$	559,231.25	
05/01/20	3,305,000	4.375%	$410,000	$	78,412.50		
11/01/20	2,895,000			$	70,212.50	$	558,625.00	
05/01/21	2,895,000	4.625%	$425,000	$	70,212.50		
11/01/21	2,470,000			$	60,915.63	$	556,128.13	
05/01/22	2,470,000	5.000%	$445,000	$	60,915.63		
11/01/22	2,025,000			$	50,625.00	$	556,540.63	
05/01/23	2,025,000	5.000%	$470,000	$	50,625.00		
11/01/23	1,555,000			$	38,875.00	$	559,500.00	
05/01/24	1,555,000	5.000%	$490,000	$	38,875.00		
11/01/24	1,065,000			$	26,625.00	$	555,500.00	
05/01/25	1,065,000	5.000%	$520,000	$	26,625.00		
11/01/25	545,000			$	13,625.00	$	560,250.00	
05/01/26	545,000	5.000%	$545,000	$	13,625.00	$	558,625.00	
						
			$3,305,000	$	678,581.26	$	4,464,400.01	

SECTION VI

SECTION B

Viera East CDD Action Items 6/23/2022

Item #	Action Item	Assigned To:	Status	Date Added	Estimated Start	Estimated Completion	Comments/Estimated Completion	

1	
Fire Breaks	
Melloh/Dale	
Ongoing	
12/17/20	
March 2022	
May 2022	Scheduled to Start March 2022 and contine through May 2022	

2	
Fountains	
Showe/Melloh	
ON HOLD	
1/28/21			On Hold Pending Sign Process, staff working on connections for electric	

3	
Cart Path Extensions	
Showe/Melloh	
ON HOLD	
3/25/21			Staff attempting to get bids - holding to after irrigation project/Dog Park	

4	
Irrigation Project	
Showe/Melloh	
Ongoing	
10/28/21				

Updated 6/16/22

SECTION VII

SECTION B

Viera East CDD
Series 2020 Acquisition and Construction Requisition Summary

Date	Req #	Payee	Description	Amount	
6/16/22	107	Viera East CDD	Toast Hardware Install & Labor	$	4,998.69	

TOTAL REQUISITIONS TO BE PAID	$	4,998.69

The undersigned, an Authorized Officer of Viera East Community Development District (the "District") hereby submits the following requisition for disbursement, under and pursuant to the terms of the Amended and Restated General Special Revenue Assessment Bond Resolution of the District adopted by the District on January 25, 2012, as amended and supplemented from time to time, and particularly as supplemented by the Second Supplemental Resolution (collectively, the "Resolution") adopted by the District's Board of Supervisors on November 21, 2019 (all capitalized terms used herein shall have the meaning ascribed to such term in the Resolution):

Requisition Number:	107
Name of Payee: Viera East CDD
Address of Payee: 2300 Clubhouse Blvd, Viera, FL 32955
Amount Payable: $4,998.69

The Undersigned hereby certifies that this requisition is for the Toast Hardware Installation & Labor from the Construction and Acquisition Fund that have not previously been paid.

Attached hereto are originals of the invoice(s) from the vendor of the services rendered with respect to which disbursement is hereby requested.

VIERA EAST COMMUNITY DEVELOPMENT
DI STRI CT 

By:	
Authorized Officer

CONSULTING ENGINEER'S APPROVAL OF 2020 PROJECT COSTS

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 2020 Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the 2020 Project with respect to which such disbursement is being made; and,
(ii) the report of the Consulting Engineer for the 2020 Project, as such report shall have been amended or modified on the date hereof. The undersigned further certifies that (a) the 2020 Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the 2020 Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards;
the purchase price to be paid by the District for the 2020 Project improvements is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements;
the plans and specifications for such portion of the 2020 Project improvements have been approved by all regulatory bodies required to approve them; (e) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the 2020 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (f) for that portion of the 2020 Project being acquired, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion of the 2020 Project for which disbursement is made hereby.

[CONSULTING ENGINEER]

Title: 	

t/ t'.,(/	)	/ .,_,,,t/

6/8/22, 2:08 PM	86F28B55-7624-4O97-94C6-1B49754268F5.jpeg

1:-,t.II()102-
fl	h

J<,e.J;/1 D'--V)""
'2.S91	r	c7_
l6Vljw oo.0, Fl	3;;_779
CJ {)l/ -5"'c./o- o 1, l I

.....,.,
Vce,-l'A  Gt9tC  C{<,(,g
2300	cl(.,(,BAo""'x	Or_
V,4-rA  (  FL-  '32..q.ss

Cu:l/C  "J- E"'5 {.

k-:2J -

•

·

Jp&

P.O.No.

E-tt.u.,,,_e I- C/1(!:fe,., f'o,

fo	MS/,t(,(.,,,

/ltv	f,9 ,  /-er J"-eFF
5&'	I t!. T Ip E/lel',ie,f­
d,r6/-G-

'llloak,oadle .

...,:,::

Rep

FOS.Ul.llD

fz..SV

Total

._5b

o /} s r	J	,,,v.;?74 ?t

https://mail.google.com/mail/u/0/?tab=rm&ogbl#inbox/FMfcgzGpGSxHcJMvlnNCQJNpJk...  1/1

GL#	

$_L/ 7.5-zJ

GL#		$  GL#		 $  GL#	.-:$  
Dept Head	 GM

□

toast

Toast Inc.
401 Park Drive
Suite 801
Boston MA 02215 United States

Invoice
#INV1855885
Invoice Date: 05/31/2022
Due Date: 06/03/2022

Bill To
126613 Hook & Eagle at Viera East Golf Golf Club
2300 Clubhouse Drive
Rockledge FL 32955 United States

Ship To
Jeff Spencer or Illiana
Hook & Eagle at Viera East Golf Golf Club
2300 Clubhouse Drive
Rockledge FL 32955 United States

Total Due

$4,722.92

Customer
Hook & Eagle at Viera East Golf Golf Club

Terms
ACH on Shipping

Order Type
Install Hardware

lf sr	H d

II11111111111111111111111111111111
INV1855885

1 of 3

Otoast

Toast Inc.
401 Park Drive
Suite 801
Boston MA 02215 United States

Invoice
#INV1855885
Invoice Date: 05/31/2022
Due Date: 06/03/2022

Special Terms
Toast, Inc. ("Toast'1 merchant customers who have signed Toast's Merchant Agreement ("Agreement'1 on or before December 31, 2020 ("Customers'1 and meet the below criteria may be eligible to receive the discount set forth below:

Customers may be eligible to receive their first three (3) months ofToast's Online Ordering and/or Toast Marketing modules (each, a "Module'1 if they sign up for their selected Module(s) prior to December 31, 2020 (''Winter 2020 3 Months Free Promotion"}. Customers who are currently enrolled in one or both of the Modules and whose Toast accounts are in good standing may be eligible for the Winter 2020 3 Months Free Promotion as it applies to those Module(s). Reseller customers are not eligible for the Winter 2020 3 Months Free Promotion, Toast will automatically apply the Winter 2020 3 Months Free
Promotion to eHgible customers in the form of a credit or a refund, depending on the billing and/or financing status of the Customer.

The Winter 2020 3 Months Free Promotion may not be combined with additional subscription discounts or redeemed for cash and may be available only in select markets, except that it may be combined with the Winter 2020 Saas Credit Following the first three (3) months free of the Module(s), as applicable, the fee shall be the full quote price per month until the endof the Term (as defined in the Agreement). This is a limited time offer subject to change. Toast reserves the right to suspend, modify, or cancel this promotional offer at any time.

New Toast, Inc. ("Toast'1 merchant customers who sign Toast's Merchant Agreement ("Agreement") on or before May 31, 2022 ("New Customers'1 and meet the below criteria may be eligible to receive the discount set forth below:

New Customers may be eligible to receive their first three (3) months ofToast's gift card module (the "Module'1if they sign Toast's Merchant Agreement prior to May 31, 2022 ('3 Months Free Gift Card Promotion'1,

The 3 Months Free Gift card Promotion may not be combined with additional Gift Card subscription discounts or redeemed for cash and may be available only in select markets. Following the first three (3) months free of the Module, the fee shall be the full quote price per month until the end of the Term (as defined in the Agreement). This is a limited time offer subject to change.
Toast reserves the right to suspend, modify, or cancel the above promotion.

New Toast, Inc. ("Toast'1 merchant customers who sign Toast's Merchant Agreement ("Agreement'') on or before May 31, 2022 ("New Customers'1 and meet the below criteria may be eligible to receive the discount set forth below:

New Customers may be eligible to receive their first three (3) months ofToast's Marketing module (the "Module'') if they sign Toast's Merchant Agreement prior to May 31, 2022 ("3 Months Free Marketing Promotion'}

The 3 Months Free Marketing Promotion may not be combined with additional Marketing subscription discounts or redeemed for cash and may be available only in select markets. Following the first three (3) months free of the Module, the fee shall be the full quote price per month until the end of the Term (as defined in the Agreement). This is a limited time offer subject to change. Toast reserves the right to suspend, modify, or cancel the above promotion.
r«r1m l n1•1f1irll•Rll• nt customers who sign Toast's Merchant Agreement ("Agreemenf1 on or before May 31 i°rt
('fiJtJ.i,	fltifitlltlIIHlttlille below criteria may be eligible to receive the discount set forth below:
INV1855885

l\la•M 11,ctnrnorc m:ou h"' "'linihlo tr, rgroi,,., th,:,irfirct thr,:,,:, r-::i, mr,nthc nfTn;ict'<: lnu;ilh, mr,rl1ilP. (thP. " /lnrh ,la"\ iftha" cinn Tn:ict'c

Otoast

Toast Inc.
401 Park Drive
Suite 801
Boston MA 02215 United States

Invoice
#INV1855885
Invoice Date: 05/31/2022
Due Date: 06/03/2022

QTY	Item	Rate	Amount	
	162914 Toast Flex, Toast Tap (Direct Attach), Toast Printer, Cash Drawer
Service Date: 05/31/2022 - 05/31/2022	$749.25	$749.25	
3	779006 Toast Go 2 Pay at Table (Black)
Service Date: 05/31/2022- 05/31/2022	$224.50	$673.50	
3	EL004-B1SKW 15" Elo v4 for Kitchen (Wall Mount)
Service Date: 05/3112022 - 05/31/2022	$524.25	$1,572.75	
	MER2Z3 Meraki Z3 Router
Service Date: 05/31/2022 - 05/31/2022	$137.50	$137.50	
1	UBQ325 Ubiquiti Indoor Wireless Access Point
Service Date: 05/31/2022 - 05/31/2022	$49.50	$49.50	
	UBQ236 Ubiquiti Outdoor Wireless Access Point
Service Date: 05/31/2022 - 05/31/2022	$74.50	$74.50	
	NTG266 TP-Link 16 Port POE Switch
Service Date: 05/31/2022 - 05/31/2022	$77.50	$77.50	
	451012 Toast Printer w/ Power Supply
Service Date: 05/31/2022 - 05/31/2022	$164.50	$164.50	
	458011 Toast Go 2 5-in-1 Charging Dock
Service Date: 05/31/2022 - 05/31/2022	$149.25	$149.25	
	IMPBA03 Core Implementation - 3+ Tablets
Service Date: 05/31/2022 - 05/31/2022	$262.25	$262.25	
1	IMPON02 Additional On Site Toast Contractor
Service Date: 05/31/2022 - 05/31/2022	$500.00	$500.00	
1	TK001-M300 Toast Kitchen Printer M300
Service Date: 05/31/2022 - 05/31/2022	$149.50	$149.50	

	Subtotal	$4,560.00	
	Shipping Total	$321.19	
	Tax Total (7%)	$341.73	
	Invoice Total	$5,222.92	
	Less Deposits Applied	$500.00	
	Less Credits Applied	$0.00	
	Less Payments Applied	$0.00	
Note that your account on file will be charged on the due date of this invoice,	Total Due:	$4,722.92	
subject to applicable special terms. Have a billing or service question? Please
open a ticket through Toast Central at central toasttab com or email us at			
Support@toasttab.com.			

II IIIIlllllllllllll111111111111111
INV1855885

3 of3

SECTION VIII

SECTION A

Viera East
Community Development Districy
Check Register Summary
May 21, 2022 through June 14, 2022

Fund	Date	Check #'s	Amount	

General Fund	
5/24/22	
4457	
$	18.49	
	6/9/22	4458-4467	$	22,797.26	

Sub-Total	$	22,815.75

Capital Reserve

6/9/22	141-142	$

4,498.69

Sub-Total	$	4,498.69	
Golf Course				
	5/24/22	29714-29723	$	11,615.06	
	6/9/22	29724-29764	$	43,286.82	
		Sub-Total	$	54,901.88	
				
Total			$	82,216.32	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	1
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/24/22 00190	5/23/22 259915	202205 340-53800-46000	*	18.49
FUEL CAP

-	-	-	- -	-	-	-	-	-	-	- - - -	
			*							92.00	

NAPA AUTO PARTS	18.49 004457

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00222	5/27/22 175576	202205 330-53800-47100
BUSINESS CARDS

- - - - - - - -

ALLEGRA-ROCKLEDGE	92.00 004458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00189	6/04/22 2477513	202206 340-53800-41000	*	580.95
TELEPHONE
BLUELINE TELECOM GROUP, LLC	580.95 004459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00265	5/26/22 05262022 202205 340-53800-46000	*	25.48
REIMB LOWES SUPPLIES
DAVID JUDY	25.48 004460

6/09/22 00040	5/02/22	
	5/04/22	
	5/05/22	
	5/13/22	
	5/13/22	
	5/27/22	
	5/27/22	

202205	330-53800-47200	*	1,800.00	
202205	330-53800-47200	*	200.00	
202205	330-53800-47200	*	736.44	
202205	330-53800-47200	*	350.00	
202205	330-53800-47200	*	200.00	
202205	330-53800-47200	*	3,777.06	
202205	330-53800-47200	*	3,654.15	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 422599
AWC 420891
LAWN 420650
AWC 420651
AWC 422630
NVM 420648
AWC 420649
AWC
ECOR INDUSTRIES, INC.	10,717.65 004461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00195	5/26/22 6833423	202205 320-53800-34100	*	359.85
PEST CONTORL
ECOLAB PEST ELIMINATION DIV	359.85 004462

	*	8,621.17	
	*	354.17	
	*	83.33	
	*	10.03	

EAST-- HSMITH	*	.53	

6/09/22 00126	5/01/22	
	5/01/22	
	5/01/22	
	5/01/22	
	5/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 425	202205 310-51300-34000
MANAGEMENT FEES MAY22
425	202205 310-51300-35100
INFORMATION TECH MAY22
425	202205 310-51300-31700
DISSEMINATION SVC MAY22
425	202205 310-51300-51000
OFFICE SUUPLIES
425	202205 310-51300-42000
POSTAGE
VIER --VIERA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	2
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/01/22 425	202205 310-51300-42500	*	86.40
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	9,155.63 004463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00060	5/26/22 20751	202205 340-53800-46000	*	430.00
LOCKS
LACEY'S LOCK SERVICE INC	430.00 004464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00246	5/31/22 19857808 202205 340-53800-54500	*	511.54
FIRE & BURGLARY ALARMS
MARLIN BUSINESS BANK	511.54 004465
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00196	5/24/22 17WR7804 202205 340-53800-46000	*	697.48
COUPLER
RING POWER CORPORATION	697.48 004466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00188	5/05/22 920 1406 202205 340-53800-54100	*	56.67
UNIFORMS 5/5/22
5/12/22 920 1408 202205 340-53800-54100	*	56.67
UNIFORMS 5/12/22
5/19/22 920 1410 202205 340-53800-54100	*	56.67
UNIFORMS 5/19/22
5/26/22 920 1411 202205 340-53800-54100	*	56.67
UNIFORMS 5/26/22
UNIFIRST CORPORATION	226.68 004467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	22,815.75
TOTAL FOR REGISTER	22,815.75

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	1
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST-SBA FUND
BANK C CAPITAL RESERVES
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00057	6/08/22 06082022 202206 300-13100-10200	*	117.50
TOAST HARDWARE INSTALL
KEVIN DUNN	117.50 000141
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00071	5/31/22 INV18558 202205 300-13100-10200	*	4,381.19
INSTALL HARDWARE
TOAST INC.	4,381.19 000142
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	4,498.69
TOTAL FOR REGISTER	4,498.69

VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	1
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/24/22 00782	5/23/22 89854	202205 340-57200-51100	*	25.50
MATS
5/23/22 89854	202205 320-57200-51100	*	89.44
MATS
A LINEN CONNECTION	114.94 029714
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01485	5/19/22 91331577 202205 300-14200-10000	*	1,021.52
GOLF BALLS
ACUSHNET COMPANY	1,021.52 029715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01560	5/20/22 00089112 202205 330-57200-43100	*	45.18
NITROGEN
ARC3 GASES, INC	45.18 029716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01380	5/23/22 1636	202205 320-57200-54500	*	190.00
EXLINKS UPDATE
BLACK HOLE MAKERS LLC	190.00 029717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01575	5/18/22 05182022 202205 320-57200-51200	*	62.00
REIMB OUTING
EDDIE GUERRA	62.00 029718
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01524	5/21/22 05212022 202205 300-14100-10001	*	162.07
REIMB SNACKS
JEFFREY SPENCER	162.07 029719

5/24/22 01324	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	
	5/16/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 05162022 202205 320-57200-34100	*	15.13
AMAZON PRIME MEMBERSHIP
05162022 202205 320-57200-41000	*	194.00
CRICKET WIRELESS
05162022 202205 340-57200-51100	*	185.67
VACUUM
05162022 202205 320-57200-54000	*	100.00
PGA GOLF LINKS
05162022 202205 340-57200-54000	*	572.00
PGA MEMBERSHIP
05162022 202205 350-57200-46300	*	53.96
CLEANING CLOTHS & WAX
05162022 202205 320-57200-46000	*	157.68
CUP DISPENSER
05162022 202205 340-57200-51100	*	74.85
AMERICAN FLAG
05162022 202205 320-57200-48000	*	295.38
INDEED JOB POSTING
05162022 202205 300-13100-10000	*	130.00
PARK-SIDEWALK CLOSED SIGN
VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	2
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/16/22 05162022 202205 300-13100-10000	*	237.40
PARK-FOLDING BARRICADE
5/16/22 05162022 202205 300-13100-10000	*	23.99
PARK-ANCHOR NAILS
REGIONS BANK	2,040.06 029720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01210	5/21/22 35083968 202205 320-57200-51000	*	170.93
OFFICE SUPPLIES
STAPLES ADVANTAGE	170.93 029721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01512	5/14/22 7705177	202205 390-57200-54600	*	248.00
CUSHMAN HAULER
5/14/22 7705177	202205 350-57200-46100	*	6,552.90
2020 EXGO RXV
5/14/22 7705177	202205 350-57200-46100	*	355.00
2021 CUSHMAN REFRESHER
THE HUNTINGTON NATIONAL BANK	7,155.90 029722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 01558	5/12/22 10556723 202205 390-57200-54600	*	652.46

WELLS FARGO FINANCIAL LEASING,	INC.		
- - - - - - - - - - - - - - - - - - - - - - - - -	- - -	-	- -	-	-	-	-	-	-	- - - -	

TRACTORS

- - - - - - - - - - - - - - - - - 6/09/22 00782	6/06/22 90731
MATS 6/06/22 90731
MATS

652.46 029723

202206	340-57200-51100	*	25.50	
202206	320-57200-51100	*	89.44	

- - - - - - - -

A LINEN CONNECTION	114.94 029724

6/09/22 01485	5/18/22	
	5/19/22	
	5/21/22	
	5/23/22	
	5/27/22	
	5/27/22	
	5/28/22	

300-14200-10000	*	62.68	
300-14200-10000	*	62.68	
300-14200-10000	*	122.86	
300-14200-10000	*	240.01	
300-14200-10000	*	240.00	
300-14200-10000	*	138.00	
300-14200-10000	*	192.00	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 91330707 202205
MENS SOCKS 91331786 202205
MENS SOCKS 91333792 202205
GOLF SHOES 91334470 202205
GOLF BALLS 91339189 202205
GOLF BALLS 91339189 202205
MERCHANDISE 91340211 202205
GOLF BALLS
ACUSHNET COMPANY	1,058.23 029725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00091	5/31/22 INV05233 202205 300-14200-10000	*	743.58
HEADWEAR
AHEAD LLC	743.58 029726

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	3
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00430	5/26/22 I2205269 202205 390-57200-49800	*	59.45
SUPPLIES
5/26/22 12205269 202205 390-57200-49800	*	41.38
SUPPLIES
5/26/22 12205269 202205 330-57200-49800	*	18.07
SUPPLIES
5/26/22 12205269 202205 390-57200-49800	*	75.00
SUPPLIES
AMERICAN SAFETY & FIRST AID, INC.	193.90 029727
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01560	5/31/22 00089442 202205 330-57200-43100	*	190.46
NITROGEN GENERATOR
ARC3 GASES, INC	190.46 029728
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00324	5/23/22 INV-1003 202205 300-14200-10000	*	225.57
GOLF BALLS
BRIDGESTONE GOLF, INC.	225.57 029729
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01370	5/19/22 838051	202205 390-57200-46000	*	285.60
GREENS
BRONSONS TURF & HORTICULTURE	285.60 029730
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01481	6/01/22 06012022 202206 320-57200-51200	*	38.08
REIMB
CHRISTOPHER THOMAS GAME	38.08 029731

202205	300-14100-10000	*	122.30	
202205	300-14100-10000	*	102.10	
202206	300-14100-10000	*	67.65	
202206	300-14100-10000	*	117.65	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01550	5/24/22 038212
BREAD 5/27/22 038213
BREAD 5/31/22 038214
BREAD 6/03/22 038216
BREAD
CHUCK INDEPENDENT BREAD DIST, LLC	409.70 029732
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00024	5/16/22 141774 M 202205 320-57200-43000	*	80.75
4563 BRAYWICK CT
CITY OF COCOA UTILITIES	80.75 029733
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01388	5/19/22 AR773410 202205 390-57200-54600	*	173.83
COPIER LEASE
DEX IMAGING	173.83 029734
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01577	3/23/22 03232022 202203 300-20300-10000	*	578.35
MEMBERSHIP REIMB
DIANE MCMASTER	578.35 029735

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	4
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00947	5/26/22 6833428	202205 390-57200-46500	*	103.76
PEST CONTROL
5/26/22 6833428	202205 330-57200-46400	*	95.11
PEST CONTROL
5/26/22 6833428	202205 340-57200-46400	*	95.11
PEST CONTROL
ECOLAB PEST ELIMINATION	293.98 029736
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01033	3/21/22 15364	202203 310-57200-45000	*	543.00
INSURANCE
EGIS INSURANCE ADVISORS LLC	543.00 029737
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01503	6/03/22 30000894 202206 320-57200-54000	*	140.00
SUPERINTENDENT DUES
FLORIDA GCSAA	140.00 029738

6/09/22 00587	5/13/22	
	5/13/22	
	5/13/22	
	5/13/22	
	5/27/22	
	5/27/22	
	5/27/22	
	5/27/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 667445	202205 390-57200-46100	*	627.18
ULTRA LOW SULFER DIESEL
667445	202205 300-13100-10000	*	308.91
ULTRA LOW SULFER DIESEL
667446	202205 390-57200-46100	*	1,613.94
90 NON ETHANOL
667446	202205 300-13100-10000	*	794.93
90 NON ETHANOL
663817	202205 390-57200-46100	*	608.34
ULTRA LOW SULFER DIESEL
663817	202205 300-13100-10000	*	299.63
ULTRA LOW SULFER DIESEL
663818	202205 390-57200-46100	*	1,340.72
90 NON ETHANOL
663818	202205 300-13100-10000	*	660.35
90 NON ETHANOL
GLOVER OIL COMPANY INC	6,254.00 029739
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00194	5/18/22 PINV0118 202205 390-57200-47500	*	1,118.72
HERBICIDE
5/19/22 PINV0118 202205 390-57200-47500	*	330.30
SURFACTAT
GOLF VENTURES INC	1,449.02 029740
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00564	5/18/22 50572	202205 390-57200-47300	*	942.78
MAINTENANCE SAND
5/24/22 50600	202205 390-57200-47300	*	1,964.48
SAND
GOLF SPECIALTIES, INC.	2,907.26 029741
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	5
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00272	5/12/22 93110821 202205 390-57200-51100	*	147.26
PLASTIC CLEANER

-	-	-	- -	-	-	-	-	-	-	- - - -	
			*							83.33	

GRAINGER INC	147.26 029742

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01071	5/01/22 426	202205 310-57200-31700
DISSEMINATION SVC MAY22

- - - - - - - -

GOVERNMENTAL MANAGEMENT SERVICES	83.33 029743
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01509	5/18/22 24291791 202205 390-57200-47500	*	2,200.00
HERBICIDE
HELENA AGRI-ENT., LLC	2,200.00 029744
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01538	5/26/22 2567-R	202205 320-57200-48000	*	395.00
MAGAZINE AD
INDIAN RIVER MEDIA GROUP	395.00 029745
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01532	6/01/22 2-203567 202206 390-57200-51160	*	950.00
CLEANING SVC JUN22
JANI-KING OF ORLANDO	950.00 029746
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01524	4/30/22 04302022 202204 300-14100-10001	*	275.97
REIMB SNACKS
6/01/22 0017	202206 330-57200-12005	*	2,708.33
EAGLE TAVERN MANAGEMENT
JEFFREY SPENCER	2,984.30 029747
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01568	5/29/22 05292022 202205 300-14100-10000	*	12.94
REIMB FOOD
JENNIFER WORCHEL	12.94 029748

202205	300-13100-10000	*	496.50	
202205	300-13100-10000	*	61.17	
202205	390-57200-47100	*	91.54	
202205	390-57200-51100	*	182.81	
202205	390-57200-47100	*	96.20	
202205	300-13100-10000	*	35.55	
202205	390-57200-51100	*	47.31	

6/09/22 00483	5/25/22	
	5/25/22	
	5/25/22	
	5/25/22	
	5/25/22	
	5/25/22	
	5/25/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 05252022
920257
05252022
920733
05252022
911775
05252022
909771
05252022
909771
05252022
901451
05252022
901421
LOWE'S	1,011.08 029749
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	6
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 01359	6/09/22 06092022 202206 300-34700-00500	*	200.00
WOMENS GOLF DAY CLINIC
MIKE HOGAN	200.00 029750

390-57200-46000	*	123.96	
390-57200-46000	*	14.49	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00180	5/18/22 259203	202205
AIR FILTER 6/02/22 26137	202206
IND BELT
NAPA AUTO PARTS	138.45 029751
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01514	5/31/22 0236638- 202205 390-57200-47500	*	1,876.00
TEE FERTILIZER
NOBLE TURF, LLC	1,876.00 029752
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00504	5/10/22 SC-T0000 202205 390-57200-46000	*	100.00
CYLINDER REPAIR
PIRTEK SPACE COAST	100.00 029753
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00694	5/18/22 641255	202205 390-57200-51100	*	407.82
ROUND CAPS BLACK BOX
6/06/22 641882	202206 390-57200-46000	*	60.48
BRUSH SET STARTER GENERAT
6/06/22 641882	202206 350-57200-46300	*	149.76
AIR FILTERS
PRECISION SMALL ENGINE CO., INC.	618.06 029754
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 99999	6/09/22 VOID	202206 000-00000-00000	C	.00
VOID CHECK
******INVALID VENDOR NUMBER******	.00 029755

	*	81.47	
	*	15.34	
	*	29.77	
	*	13.87	
	*	47.26	
	*	18.57	
	*	7.98	

EAST-- HSMITH	*	14.17	

6/09/22 01324	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 05222022 202205 300-14100-10000
COSTCO 5.7.22
05222022 202205 300-14100-10000
ALDIS 5.5.22
05222022 202205 300-14100-10000
WINNDIXIE 5.5.22
05222022 202205 330-57200-51100
LOWES SUPPLIES 5.5.22
05222022 202205 300-14100-10000
WINNDIXIE 5.8.22
05222022 202205 300-14100-10000
WINNDIXIE 5.8.22
05222022 202205 300-14100-10000
COSTCO 5.12.22
05222022 202205 300-14100-10000
WINNDIXIE 5.12.22
VIER --VIERA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	7
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/22/22 05222022 202205 300-14100-10000	*	10.86

	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	
	5/22/22	

WINNDIXIE 5.17.22
05222022 202205 300-14100-10000	*	27.75
WALMART 5.15.22
05222022 202205 330-57200-51050	*	16.99
COSTCO 5.17.22
05222022 202205 330-57200-51050	*	34.99
COSTCO 5.17.22
05222022 202205 330-57200-51100	*	10.89
COSTCO 5.17.22
05222022 202205 300-14100-10000	*	67.93
COSTCO 5.17.22
05222022 202205 300-21700-10000	*	5.21
COSTCO 5.17.22
05222022 202205 300-14100-10000	*	36.37
WINNDIXIE 5.19.22
05222022 202205 330-57200-51100	*	83.19
WALMART 5.17.22
05222022 202205 300-13100-10000	*	500.00
TOAST HARDWARE DEPOSIT
REGIONS BANK	1,022.61 029756
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00603	5/18/22 163039	202205 390-57200-46000	*	86.85
CHAIN SAW CHAINS
5/19/22 183081	202205 390-57200-51200	*	959.92
FIBERGLASS MID POLE
ROCKLEDGE MOWER & SERVICE	1,046.77 029757
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01576	5/23/22 3511	202205 390-57200-49000	*	2,850.00
SHOCKWAVE SVC
ST. JOHNS TURF CARE	2,850.00 029758
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01512	5/19/22 7711002	202205 390-57200-54600	*	5,115.96
TORO TURF PACKAGE
5/29/22 7731356	202205 390-57200-54600	*	1,065.98
TORO REELMASTER
THE HUNTINGTON NATIONAL BANK	6,181.94 029759
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 00807	5/19/22 920 1410 202205 390-57200-54100	*	158.06
UNIFORMS 5/19/22
5/26/22 920 1411 202205 390-57200-54100	*	290.63
UNIFORMS 5/26/22
6/02/22 920 1413 202206 390-57200-54100	*	157.88
UNIFORMS 6/2/22
UNIFIRST CORPORATION	606.57 029760
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HSMITH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	8
*** CHECK DATES 05/21/2022 - 06/14/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/09/22 00068	5/25/22 9181519- 202206 320-57200-34100	*	516.69
6 YARD DUMPSTER
5/25/22 9181878- 202206 390-57200-47900	*	206.82
6 YARD DUMPSTER
WASTE MANAGEMENT	723.51 029761
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01421	5/31/22 0522-TR7 202205 300-13100-10000	*	8.33
WAGE WORKS 5/1-5/31
5/31/22 0522-TR7 202205 300-13100-10000	*	33.33
WAGE WORKS 5/1-5/31
5/31/22 0522-TR7 202205 390-57200-22000	*	58.34
WAGE WORKS 5/1-5/31
WAGEWORKS, INC.	100.00 029762

6/09/22 00117	5/16/22	
	5/18/22	
	5/18/22	
	5/19/22	
	5/19/22	
	5/19/22	
	5/20/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 41077482 202205 390-57200-46000	*	62.86
FILTER ENGINE OIL
41078040 202205 390-57200-46000	*	479.81
TUBE ASM
41078041 202205 390-57200-46000	*	577.96
TIRES
41078236 202205 390-57200-46000	*	56.66
SEAL OIL
41078237 202205 390-57200-46000	*	1,651.74
TRIGGER IGNITION
41078238 202205 390-57200-46000	*	961.47
PUMP FUEL
41078486 202205 390-57200-46000	*	307.25
COIL IGNITION
WESCOTURF INC.	4,097.75 029763
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/09/22 01397	6/01/22 774308	202206 350-57200-46100	*	97.00
1 YT1AR GOLF CAR
6/01/22 774780	202206 350-57200-46100	*	164.00
1 YU1AS GOLF CAR
YAMAHA MOTOR FINANCE CORP, USA	261.00 029764
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	54,901.88
TOTAL FOR REGISTER	54,901.88

VIER --VIERA EAST-- HSMITH

SECTION B

Viera East
Community Development District

Unaudited Financial Reporting
May 31, 2022

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2006 Income Statement	

8	

Debt Service Series 2020 Income Statement	

9	

Capital Projects Series 2020 Income Statement	

10-13	

Golf Course Income Statement	

14	

Restaurant Income Statement	

15-16	

Month by Month- General Fund	

17-20	

Month by Month- Golf Course	

21	

Month by Month- Restaurant	

22	

Month by Month- Proshop	

23	
Long Term Debt Report	

24	
FY2022 Tax Receipt Schedule	

Viera East
Community Development District
Combined Balance Sheet May 31, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$655,821	$481,218	----	----	$644,085	$1,781,124	
Accounts Receivable	----	----	----	----	$291	$291	
Due From Golf Course	$48,219	----	----	----	----	$48,219	
Due From General Fund	----	$335	$0	----	$178,460	$178,795	
Due From Capital Reserve	$209	----	----	----	$128	$337	
Due from Debt Service	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$4,671	$4,671	
Due from Capital Projects	----	$196,810	----	----	$39,038	$235,848	
Inventory - Pro Shop	----	----	----	----	$34,298	$34,298	
Inventory - Hook and Eagle	----	----	----	----	$24,805	$24,805	
Investments:						
State Board	----	$121,855	----	----	----	$121,855	
Benefit Assessment- Series 2012	----	----	----	----	$4,127	$4,127	
Reserve - Series 2012	----	----	----	----	$280,135	$280,135	
Bond Service- Series 2012	----	----	----	----	$7	$7	
Bond Service- Series 2006	----	----	$91,763	----	----	$91,763	
Reserve- Series 2020	----	----	$234,612	----	----	$234,612	
Temporary Interest Series 2020	----	----	$90,334	----	----	$90,334	
Project- Series 2020	----	----	----	$3,836,136	----	$3,836,136	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Debt	----	----	----	----	$162,667	$162,667	
Prepaid Expenses- Operations	$5,539	----	----	----	$78,821	$84,359	
Total Assets	$709,788	$800,218	$416,709	$3,836,136	$2,563,487	$8,326,338	
Liabilities						
Accounts Payable	$22,886	$4,381	----	----	$43,792	$71,059	
Accrued Expenses	----	----	----	----	$106	$106	
Deferred Revenue- Season Advance	----	----	----	----	$81,416	$81,416	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$6,077	$6,077	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$287,516	$287,516	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	----	----	$48,219	$48,429	
Accrued Interest Payable	----	----	----	----	$30,302	$30,302	
Sales Tax Payable	----	----	----	----	$22,886	$22,886	
Event Deposits	----	----	----	----	($7,677)	($7,677)	
Due to Golf Course	$178,460	$39,038	$22,922	----	----	$240,420	
Due to Capital Reserve	$335	----	----	$196,810	----	$197,145	
Accrued Payroll Payable	$8,698	----	----	----	$24,872	$33,571	
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	----	----	----	----	($301,450)	($301,450)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$5,539	----	----	----	----	$5,539	
Unassigned	$317,870	----	----	----	----	$317,870	
Assigned- Capital Reserve Fund	----	$756,590	----	----	----	$756,590	
Restricted for Capital Projects	----	----	----	$3,639,326	----	$3,639,326	
Restricted for Debt Service	----	----	$393,787	----	----	$393,787	
Total Liabilities, Fund Equity, Other	$709,788	$800,218	$416,709	$3,836,136	$2,563,487	$8,326,338	

Revenues		
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$37,520	$37,520	$0	
Donations for Park Material	$0	$0	$4,775	$4,775	
Miscellaneous Income- Farmers Market	$0	$0	$12,419	$12,419	
Interest Income	$100	$67	$55	($12)	
Total Revenues	$864,536	$845,743	$862,925	$17,182	

Administrative Expenditures					
Supervisors Fees	$30,496	$20,331	$16,503	$3,827	
Engineering Fees	$5,000	$3,333	$875	$2,458	
Attorney's Fees	$5,000	$3,333	$9,398	($6,065)	
Dissemination	$1,000	$667	$667	$0	
Trustee Fees	$5,600	$3,733	$0	$3,733	
Annual Audit	$6,500	$4,333	$0	$4,333	
Collection Agent	$2,500	$1,667	$1,667	$0	
Management Fees	$103,454	$68,969	$68,969	($0)	
Postage	$1,500	$1,000	$938	$62	
Printing & Binding	$2,500	$1,667	$4,067	($2,400)	
Insurance- Liability	$8,040	$5,360	$4,664	$696	
Legal Advertising	$1,500	$1,000	$797	$203	
Other Current Charges	$1,500	$1,000	$201	$799	
Office Supplies	$1,500	$1,000	$60	$940	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$2,833	$2,833	($0)	
Total Administrative	$180,515	$120,401	$111,815	$8,587	

Operating Expenditures		
Salaries	$147,487	$98,325	$101,989	($3,665)	
Administration Fee	$1,388	$925	$743	$182	
FICA Expense	$11,283	$7,522	$7,386	$136	
Health Insurance	$17,410	$11,607	$11,136	$471	
Workers Compensation	$2,891	$1,927	$1,686	$241	
Unemployment	$842	$561	$675	($114)	
Other Contractual	$7,500	$5,000	$10,060	($5,060)	
Marketing- Lifestyle/Amenities	$18,000	$12,000	$10,922	$1,078	
Training	$500	$333	$0	$333	
Uniforms	$500	$333	$0	$333	
Total Operating	$207,801	$138,534	$144,599	($6,065)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$9,333	$0	$9,333	
Lake Bank Restoration	$30,000	$24,000	$24,000	$0	
Environmental Services	$20,000	$13,333	$1,409	$11,924	
Water Management System	$99,000	$66,000	$77,076	($11,076)	
Midge Control	$15,000	$10,000	$0	$10,000	
Contingencies	$2,000	$1,333	$3,157	($1,824)	
Fire Line Maintenance	$2,000	$2,000	$2,000	$0	
Basin Repair	$3,000	$2,000	$117	$1,883	
Total Maintenance	$185,000	$128,000	$107,760	$20,240	

Grounds Maintenance Expenditures		
Salaries	$166,108	$110,739	$89,332	$21,406	
Administrative Fees	$3,446	$2,297	$1,486	$811	
FICA	$12,707	$8,471	$6,522	$1,949	
Health Insurance	$28,182	$18,788	$11,945	$6,843	
Workers Compensation	$3,256	$2,171	$1,477	$694	
Unemployment	$2,506	$1,671	$864	$806	
Telephone	$6,250	$4,167	$4,566	($400)	
Utilities	$7,200	$4,800	$6,020	($1,220)	
Property Appraiser	$1,990	$1,327	$1,989	($662)	
Insurance- Property	$2,197	$1,465	$1,757	($292)	
Repairs	$15,000	$10,000	$13,223	($3,223)	
Fuel	$10,000	$6,667	$13,210	($6,543)	
Park Maintenance	$7,500	$5,000	$6,919	($1,919)	
Sidewalk Repair	$10,000	$6,667	$0	$6,667	
Chemicals	$4,000	$2,667	$1,869	$798	
Contingencies	$4,000	$2,667	$2,826	($159)	
Refuse	$6,000	$4,000	$2,640	$1,360	
Office Supplies	$750	$500	$0	$500	
Uniforms	$3,000	$2,000	$2,326	($326)	
Fire Alarm System	$7,500	$5,000	$4,092	$908	
Rain Bird Pump System	$27,576	$18,384	$18,847	($463)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$219,445	$193,658	$25,788	
					
Total Expenditures	$902,484	$606,381	$557,831	$48,550	
					
Operating Income (Loss)	($37,948)	$239,362	$305,094	$65,732	

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)	$239,362	$305,094	$65,732	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$499,409		

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

Adopted
Budget

Prorated Budget
5/31/22

Actual
5/31/22

Variance

Revenues

Interest Income	$1,000	$667	$196	($471)	
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	$667	$450,196	$449,529	

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)		$450,196		
					
Beginning Fund Balance	$315,696		$306,394		
					
Ending Fund Balance	$203,390		$756,590		

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

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

	Adopted
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$2,005,735	$2,005,735	$0	
Interest Income	$100	$67	$40	($27)	
Total Revenues	$2,090,042	$2,005,802	$2,005,775	($27)	

Expenditures					
Series 2006 Interest-11/1	
$65,119	
$65,119	
$65,119	
$0	
Interest-5/1	$65,119	$65,119	$65,119	$0	
Principal-5/1	$2,265,000	$2,265,000	$2,265,000	$0	
Total Expenditures	$2,395,238	$2,395,238	$2,395,238	$0	
					
Excess Revenues/(Expenditures)	($305,196)		($389,462)		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$68,841		

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

Adopted
Budget

Prorated Budget
5/31/22

Actual
5/31/22

Variance

Revenues

Interest Income	$500	$333	$15	($319)	
Total Revenues	$500	$333	$15	($319)	

Expenditures				
Series 2020 Interest-11/1	
$90,308	
$90,308	
$90,308	$0	
Interest-5/1	$90,308	$90,308	$90,308	$0	
Total Expenditures	$180,615	$180,615	$180,615	$0	
					
Excess Revenues/(Expenditures)	($180,115)		($180,600)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$324,946		

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

Actual
5/31/22

Revenues

Interest Income	$119

$119

Total Revenues

Expenditures

Capital Outlay	$1,144,997
Cost of Issuance	$0

$1,144,997

Total Expenditures

($1,144,878)

Excess Revenues/(Expenditures)

$4,784,204

Beginning Fund Balance

$3,639,326

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
3,948	
2,979	
969	
32,095	
25,955	
6,140	
Member Rounds	10,000	717	845	(128)	6,598	7,363	(765)	
Comp Rounds	3,000	120	254	(134)	1,489	2,209	(720)	
EZ Links	3,000	0	254	(254)	-	2,142	(2,142)	
GolfNow	2,000	292	169	123	1,951	1,473	478	
Total Memberships	60	4	-	4	55	60	(5)	
Revenue per Round								
Paid Rounds	$40	$33	$34	($0)	$42	$42	($0)	
Revenues								
Greens Fees	$1,426,357	$130,722	$99,845	$30,877	$1,339,271	$1,085,458	$253,813	
Gift Cards- Sales	$25,000	$359	$1,750	($1,391)	$6,673	$19,025	($12,352)	
Gift Cards- Usage	($25,000)	($1,391)	($1,750)	$359	($12,871)	($19,025)	$6,154	
Season Advance/Trail Fees	$210,000	$21,006	$14,700	$6,306	$188,234	$159,810	$28,424	
Associate Memberships	$42,000	$1,106	$2,940	($1,834)	$23,628	$31,962	($8,334)	
Driving Range	$80,000	$10,225	$5,600	$4,625	$75,111	$60,880	$14,231	
Golf Lessons	$2,100	$405	$147	$258	$1,950	$1,598	$352	
Merchandise Sales	$115,000	$14,223	$8,050	$6,173	$89,402	$87,515	$1,887	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$12,154	$12,154	$0	
Miscellaneous Income	$15,000	$4,677	$1,250	$3,427	$8,899	$9,996	($1,097)	
Total Revenues	$1,908,696	$182,851	$134,051	$48,800	$1,732,451	$1,449,373	$283,078	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,426	$1,250	($176)	$10,094	$9,996	($98)	
Telephone	$2,500	$194	$208	$14	$1,089	$1,666	$577	
Postage	$2,000	$0	$167	$167	$0	$1,333	$1,333	
Printing & Binding	$1,000	$0	$83	$83	$0	$666	$666	
Utilities	$15,900	$171	$1,324	$1,153	$3,008	$10,596	$7,588	
Repairs & Maintenance	$8,000	$158	$666	$509	$13,934	$5,331	($8,603)	
Marketing- Golf Marketing	$39,000	$690	$3,249	$2,558	$12,462	$25,990	$13,528	
Bank Charges	$35,000	$351	$2,916	$2,564	$28,403	$23,324	($5,079)	
Office Supplies	$4,000	$226	$333	$107	$2,731	$2,666	($65)	
Operating Supplies	$5,000	$179	$417	$238	$2,086	$3,332	$1,246	
Dues, Licenses & Subscriptions	$8,000	$772	$666	($106)	$9,053	$5,331	($3,722)	
Drug Testing- All departments	$500	$0	$42	$42	$0	$333	$333	
Training, Education & Employee Relations	$3,000	$124	$250	$126	$521	$1,999	$1,478	
Contractual Security	$3,000	$0	$250	$250	$419	$1,999	$1,581	
IT Services	$3,000	$477	$250	($227)	$3,424	$1,999	($1,425)	
Total Golf Course Expenditures	$144,900	$4,768	$12,070	$7,302	$87,224	$96,561	$9,337	

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

Golf Operation Expenditures
Salaries	
$239,595	
$22,302	
$19,965	
($2,337)	
$153,794	
$159,724	
$5,930	
Administrative Fee	$19,039	$1,378	$1,587	$208	$10,952	$12,692	$1,741	
FICA Expense	$18,329	$1,631	$1,527	($104)	$11,591	$12,219	$628	
Health Insurance	$739	$1,051	$62	($989)	$6,443	$493	($5,950)	
Workers Compensation	$4,696	$352	$391	$39	$2,534	$3,131	$596	
Unemployment	$12,835	$572	$1,070	$497	$3,878	$8,556	$4,678	
Golf Printing	$2,200	$0	$183	$183	$1,574	$1,467	($107)	
Utilities	$22,500	$1,624	$1,875	$251	$14,200	$15,000	$800	
Repairs	$250	$0	$21	$21	$1,446	$167	($1,279)	
Pest Control	$1,200	$95	$100	$5	$791	$800	$9	
Supplies	$10,000	$1,058	$833	($224)	$8,154	$6,667	($1,488)	
Uniforms	$1,500	$0	$125	$125	$0	$1,000	$1,000	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,333	$1,333	
Fuel	$500	$0	$42	$42	$0	$333	$333	
Cart Lease	$87,763	$6,908	$7,314	$406	$57,187	$58,509	$1,321	
Cart Maintenance	$4,000	$1,640	$333	($1,307)	$4,081	$2,667	($1,414)	
Driving Range	$10,000	$809	$833	$24	$6,652	$6,667	$14	
Total Golf Operation Expenditures	$437,146	$39,420	$36,428	($2,992)	$283,277	$291,423	$8,145	

Merchandise Sales								
Cost of Goods Sold	$77,000	$7,103	$6,417	($686)	$55,072	$51,333	($3,738)	
Total Merchandise Sales	$77,000	$7,103	$6,417	($686)	$55,072	$51,333	($3,738)	

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

Golf Course Maintenance
Salaries	
$420,047	
$34,885	
$35,004	
$119	
$282,148	
$280,031	
($2,117)	
Administrative Fees	$9,595	$652	$800	$148	$5,221	$6,397	$1,175	
FICA Expense	$32,134	$2,613	$2,678	$65	$21,094	$21,423	$328	
Employee Insurance	$43,225	$2,073	$3,602	$1,529	$22,477	$28,817	$6,339	
Workers Compensation	$9,341	$550	$778	$228	$4,675	$6,227	$1,553	
Unemployment	$7,165	$176	$597	$421	$3,527	$4,777	$1,249	
Fire Alarm System	$4,000	$0	$333	$333	$0	$2,667	$2,667	
Utilities/Water	$26,200	$2,322	$2,183	($139)	$17,043	$17,467	$423	
Repairs	$48,000	$5,630	$4,000	($1,630)	$24,624	$32,000	$7,376	
Fuel & Oil	$40,000	$4,190	$3,333	($857)	$27,184	$26,667	($518)	
Pest Control	$1,000	$104	$83	($20)	$809	$667	($143)	
Irrigation/Drainage	$30,000	$738	$2,500	$1,762	$8,958	$20,000	$11,042	
Sand and Topsoil	$26,500	$3,248	$2,208	($1,040)	$10,741	$17,667	$6,926	
Flower/Mulch	$7,000	$0	$583	$583	$4,531	$4,667	$135	
Fertilizer	$139,000	$12,155	$11,583	($572)	$121,594	$92,667	($28,927)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$11,000	$11,000	
Trash Removal	$2,000	$207	$167	($40)	$1,690	$1,333	($357)	
Contingency	$6,000	$2,850	$500	($2,350)	$11,158	$11,158	$0	
First Aid	$800	$176	$67	($109)	$467	$533	$66	
Office Supplies	$1,000	$310	$83	($227)	$310	$667	$357	
Operating Supplies	$15,000	$785	$1,250	$465	$10,370	$10,000	($370)	
Training	$1,000	$960	$83	($877)	$2,389	$667	($1,722)	
Janitorial Supplies	$1,000	$0	$83	$83	$40	$667	$626	
Janitorial Services	$20,000	$0	$1,667	$1,667	$6,622	$13,333	$6,712	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$667	($997)	
Uniforms	$8,500	$1,107	$708	($399)	$7,174	$5,667	($1,508)	
Equipment Rental	$2,000	$0	$167	$167	$234	$1,333	$1,099	
Equipment Lease	$177,975	$7,676	$14,831	$7,155	$96,129	$118,650	$22,521	
Small Tools	$500	$0	$42	$42	$0	$333	$333	
Total Golf Course Maintenance	$1,096,482	$83,406	$91,374	$7,967	$692,874	$738,146	$45,272	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,000	
$1,000	
Engineering	$0	$770	$0	($770)	$980	$0	($980)	
Arbitrage	$600	$0	$50	$50	$450	$400	($50)	
Dissemination	$1,000	$83	$83	$0	$667	$667	$0	
Trustee Fees	$4,100	$0	$342	$342	$8,178	$2,733	($5,445)	
Annual Audit	$1,500	$0	$125	$125	$0	$1,000	$1,000	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$37,520	$37,520	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$61,999	$56,679	($5,320)	
Property Taxes	$10,000	$740	$833	$93	$9,894	$6,667	($3,227)	
Total Administrative Expenditures	$159,999	$13,815	$13,333	($482)	$119,688	$106,666	($13,022)	
								
Total Revenues	$1,908,696	$182,851	$134,051	$48,800	$1,732,451	$1,449,373	$283,078	
								
Total Expenditures	$1,915,527	$148,512	$159,621	$11,109	$1,238,135	$1,284,130	$45,995	
								
Operating Income (Loss)	($6,831)	$34,338	($25,571)	$59,909	$494,316	$165,243	$329,073	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$373,505	$373,500	$5	
Interest Income	$1,000	$2	$83	($81)	$10	$667	($656)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($4,463)	$4,463	
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	($93,617)	($93,617)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($282,333)	($283,333)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($429)	($906)	($639)	($452,135)	($7,246)	($444,889)	
								
Change in Net Assets	$0	$33,910	($26,476)	$59,270	$42,181	$157,997	($115,816)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($286,315)	----	----	

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

	Adopted
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	
Revenues					
Food Sales	$9,200	$6,133	$159,108	$152,975	
Wine Sales	$400	$267	$7,351	$7,084	
Beer Sales	$6,400	$4,267	$94,832	$90,565	
Beverage Sales	$1,600	$1,067	$24,336	$23,269	
Liquor Sales	$2,400	$1,600	$51,002	$49,402	
Gift Card Sales	$0	$0	$8,127	$8,127	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$13,333	$344,756	$331,422	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$43,333	($43,333)	
Salaries	$0	$0	$94,982	($94,982)	
Administrative Fee	$0	$0	$4,265	($4,265)	
FICA Expense	$0	$0	$10,255	($10,255)	
Health Insurance	$0	$0	$7,907	($7,907)	
Workers Compensation	$0	$0	$1,491	($1,491)	
Unemployment	$0	$0	$4,100	($4,100)	
Telephone	$0	$0	$2,190	($2,190)	
Utilities	$0	$0	$6,872	($6,872)	
Pest Control	$1,200	$800	$787	$13	
Equipment Lease	$1,100	$733	$806	($72)	
Repairs	$0	$0	$6,790	($6,790)	
Kitchen Equipment/Supplies	$0	$0	$1,400	($1,400)	
Paper & Plastic Supplies	$0	$0	$6,591	($6,591)	
Operating Supplies	$0	$0	$20,518	($20,518)	
Food Cost	$0	$0	$58,755	($58,755)	
Snack Cost	$0	$0	$4,758	($4,758)	
Beer Cost	$0	$0	$40,866	($40,866)	
Beverage Cost	$0	$0	$11,764	($11,764)	
Wine Cost	$0	$0	$2,799	($2,799)	
Liquor Cost	$0	$0	$14,377	($14,377)	
First Aid	$0	$0	$206	($206)	
Entertainment	$0	$0	$7,350	($7,350)	
Delivery/Gas	$0	$0	$2,176	($2,176)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$4,078	($4,078)	
Total Restaurant Expenditures	$2,300	$1,533	$359,890	($358,357)	
					
Operating Income (Loss)	$17,700	$11,800	($15,135)	($26,935)	

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	$11,800	($15,135)	($26,935)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($15,135)		

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	$27,354		$0		$0		$0	$0	$808,157	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0	$0	$37,520	
Donations for Park Material	$1,250	$1,200	$0	$1,200	$0	$0	$625	$500		$0		$0		$0	$0	$4,775	
Miscellaneous Income- Farmers Market	$745	$777	$863	$2,896	$715	$5,194	$1,003	$228		$0		$0		$0	$0	$12,419	
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	$32,772		$0		$0		$0	$0	$862,925	

Administrative Expenditures																	
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471	$2,367	$2,243	$2,018		$0		$0		$0	$0	$16,503	
Engineering Fees	$0	$0	$0	$0	$0	$1,025	$0	($150)		$0		$0		$0	$0	$875	
Attorney's Fees	$0	$3,289	$2,879	$1,096	$1,538	$0	$597	$0		$0		$0		$0	$0	$9,398	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0	$0	$667	
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	$208		$0		$0		$0	$0	$1,667	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621		$0		$0		$0	$0	$68,969	
Postage	$3	$25	$790	$145	$0	($129)	$64	$41		$0		$0		$0	$0	$938	
Printing & Binding	$32	$83	$99	$111	$3	$3,565	$88	$86		$0		$0		$0	$0	$4,067	
Insurance- Liability	$583	$583	$583	$583	$583	$583	$583	$583		$0		$0		$0	$0	$4,664	
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	$24		$0		$0		$0	$0	$201	
Office Supplies	$0	$10	$10	$10	$0	$10	$10	$10		$0		$0		$0	$0	$60	
Dues & Licenses	$175	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$175	
Information Technology	$354	$354	$354	$354	$354	$354	$354	$354		$0		$0		$0	$0	$2,833	
Total Administrative	$11,485	$15,528	$16,747	$12,726	$13,862	$16,715	$12,872	$11,879		$0		$0		$0	$0	$111,815	

Operating Expenditures																	
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895	$12,260	$13,512	$12,973		$0		$0		$0	$0	$101,989	
Administration Fee	$100	$91	$99	$88	$85	$88	$97	$94		$0		$0		$0	$0	$743	
FICA Expense	$914	$805	$915	$993	$882	$909	$1,002	$966		$0		$0		$0	$0	$7,386	
Health Insurance	$804	$812	$1,653	$1,718	$1,718	$1,718	$1,536	$1,176		$0		$0		$0	$0	$11,136	
Workers Compensation	$239	$216	$243	$188	$188	$194	$213	$205		$0		$0		$0	$0	$1,686	
Unemployment	$0	$0	$86	$483	$89	$2	$6	$9		$0		$0		$0	$0	$675	
Other Contractual	$1,008	$857	$933	$1,369	$1,658	$1,368	$1,374	$1,494		$0		$0		$0	$0	$10,060	
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	$16,918		$0		$0		$0	$0	$144,599	

	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	$144		$0		$0		$0	$0	$1,409	
Water Management System	$8,368	$10,218	$9,768	$9,343	$9,193	$10,903	$8,568	$10,718		$0		$0		$0	$0	$77,076	
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	$10,862		$0		$0		$0	$0	$107,760	

Grounds Maintenance Expenditures																	
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162	$10,763	$11,512	$11,522		$0		$0		$0	$0	$89,332	
Administrative Fees	$200	$182	$163	$212	$171	$176	$194	$188		$0		$0		$0	$0	$1,486	
FICA	$894	$792	$922	$710	$742	$776	$840	$847		$0		$0		$0	$0	$6,522	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721	$1,721	$1,516	$1,179		$0		$0		$0	$0	$11,945	
Workers Compensation	$220	$195	$215	$155	$161	$168	$182	$182		$0		$0		$0	$0	$1,477	
Unemployment	$0	$0	$172	$178	$307	$138	$35	$34		$0		$0		$0	$0	$864	
Telephone	$557	$611	$555	$545	$545	$586	$584	$584		$0		$0		$0	$0	$4,566	
Utilities	$904	$830	$684	$879	$779	$675	$637	$633		$0		$0		$0	$0	$6,020	
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	$220		$0		$0		$0	$0	$1,757	
Repairs	$1,095	$5,140	$454	$47	$1,332	$3,765	$86	$1,306		$0		$0		$0	$0	$13,223	
Fuel	$2,254	$450	$1,330	$1,497	$1,387	$1,101	$3,127	$2,064		$0		$0		$0	$0	$13,210	
Park Maintenance	$0	$0	$146	$803	$2,232	$589	$1,881	$1,268		$0		$0		$0	$0	$6,919	
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	$227		$0		$0		$0	$0	$2,326	
Fire Alarm System	$512	$512	$512	$512	$512	$512	$512	$512		$0		$0		$0	$0	$4,092	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298	$2,528		$0		$0		$0	$0	$18,847	
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	$23,294		$0		$0		$0	$0	$193,658	
																	
Total Expenditures	$63,499	$68,652	$70,403	$87,137	$64,076	$73,073	$68,038	$62,953		$0		$0		$0	$0	$557,831	
																	
Operating Income (Loss)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($30,180)		$0		$0		$0	$0	$305,094	

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)	($32,827)	($30,180)		$0		$0		$0	$0	$305,094	

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	3,948		0		0	0	0	32,095	
Member Rounds	701	814	784	794	870	1,054	864	717		0		0	0	0	6,598	
Comp Rounds	214	329	156	234	142	157	137	120		0		0	0	0	1,489	
EZ Links	0	0	0	0	0	0	0	0		0		0	0	0	-	
GolfNow	308	71	293	178	246	287	276	292		0		0	0	0	1,951	
Revenue per Round																
Paid Rounds	$40	$40	$40	$46	$46	$47	$40	$33		$0		$0	$0	$0	$332	
Revenues:																
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689	$234,291	$185,022	$130,722		$0		$0	$0	$0	$1,339,271	
Gift Cards - Sales	$349	$397	$3,300	$219	$706	$680	$665	$359		$0		$0	$0	$0	$6,673	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)	($1,556)	($1,335)	($1,391)		$0		$0	$0	$0	($12,871)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317	$26,856	$24,956	$21,006		$0		$0	$0	$0	$188,234	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792	$4,078	$2,212	$1,106		$0		$0	$0	$0	$23,628	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971	$11,312	$10,812	$10,225		$0		$0	$0	$0	$75,111	
Golf Lessons	$175	$175	$175	$175	$175	$335	$335	$405		$0		$0	$0	$0	$1,950	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223		$0		$0	$0	$0	$89,402	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519		$0		$0	$0	$0	$12,154	
Miscellaneous Income	$574	$253	$404	$417	$486	$1,291	$797	$4,677		$0		$0	$0	$0	$8,899	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851		$0		$0	$0	$0	$1,732,451	

Golf Course Expenditures:																
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281	$1,268	$1,269	$1,426		$0		$0	$0	$0	$10,094	
Telephone/Internet	$106	$106	$106	$106	$106	$171	$194	$194		$0		$0	$0	$0	$1,089	
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	$171		$0		$0	$0	$0	$3,008	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910	$818	$1,020	$158		$0		$0	$0	$0	$13,934	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329	$1,814	$974	$690		$0		$0	$0	$0	$12,462	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709	$4,145	$249	$351		$0		$0	$0	$0	$28,403	
Office Supplies	$636	$129	$340	$238	$230	$640	$292	$226		$0		$0	$0	$0	$2,731	
Operating Supplies	$157	$164	$516	$434	$179	$125	$332	$179		$0		$0	$0	$0	$2,086	
Dues, Licenses & Subscriptions	$180	$0	$388	$0	$7,140	$573	$0	$772		$0		$0	$0	$0	$9,053	
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	$124		$0		$0	$0	$0	$521	
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	$477		$0		$0	$0	$0	$3,424	
Total Golf Course Expenditures	$10,719	$11,426	$12,416	$13,704	$19,240	$10,288	$4,664	$4,768		$0		$0	$0	$0	$87,224	

	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	

$22,302	

$0	

$0	

$0	

$0	

$153,794	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$1,353	$1,435	$1,378	$0	$0	$0	$0	$10,952	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$1,590	$1,693	$1,631	$0	$0	$0	$0	$11,591	
Health Insurance	$521	$596	$663	$631	$689	$631	$1,660	$1,051	$0	$0	$0	$0	$6,443	
Workers Compensation	$350	$293	$308	$262	$284	$331	$354	$352	$0	$0	$0	$0	$2,534	
Unemployment	$401	$266	$403	$591	$642	$331	$672	$572	$0	$0	$0	$0	$3,878	
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	$1,624	$0	$0	$0	$0	$14,200	
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	$95	$0	$0	$0	$0	$791	
Supplies	$508	$1,371	$1,697	$1,906	$910	$423	$282	$1,058	$0	$0	$0	$0	$8,154	
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	$6,908	$0	$0	$0	$0	$57,187	
Cart Maintenance	$1,148	$33	$0	$0	$0	$1,260	$0	$1,640	$0	$0	$0	$0	$4,081	
Driving Range	$0	$3,000	$1,015	$365	$250	$404	$809	$809	$0	$0	$0	$0	$6,652	
Total Golf Operation Expenditures	$33,170	$34,233	$33,270	$32,547	$34,092	$38,151	$38,394	$39,420	$0	$0	$0	$0	$283,277	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$7,103	$0	$0	$0	$0	$55,072	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$7,103	$0	$0	$0	$0	$55,072	

	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	$34,885		$0		$0	$0	$0	$282,148	
Administrative Fees	$701	$674	$743	$644	$603	$574	$632	$652		$0		$0	$0	$0	$5,221	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324	$2,359	$2,563	$2,613		$0		$0	$0	$0	$21,094	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877	$2,992	$2,592	$2,073		$0		$0	$0	$0	$22,477	
Workers Compensation	$685	$654	$703	$548	$493	$499	$543	$550		$0		$0	$0	$0	$4,675	
Unemployment	$71	$94	$577	$1,158	$824	$466	$161	$176		$0		$0	$0	$0	$3,527	
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	$2,322		$0		$0	$0	$0	$17,043	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577	$1,861	$1,555	$5,630		$0		$0	$0	$0	$24,624	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577	$2,235	$6,350	$4,190		$0		$0	$0	$0	$27,184	
Pest Control	$112	$99	$95	$99	$99	$99	$104	$104		$0		$0	$0	$0	$809	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908	$1,398	$1,138	$738		$0		$0	$0	$0	$8,958	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444	$341	$341	$3,248		$0		$0	$0	$0	$10,741	
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	$12,155		$0		$0	$0	$0	$121,594	
Seed/Sod	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0	$243	$207	$207	$207	$207		$0		$0	$0	$0	$1,690	
Contingency	$3,950	$0	$113	$0	$45	$4,200	$0	$2,850		$0		$0	$0	$0	$11,158	
First Aid	$129	$22	$0	$0	$141	$0	$0	$176		$0		$0	$0	$0	$467	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$310		$0		$0	$0	$0	$310	
Operating Supplies	$3,147	$1,116	$1,579	$935	$377	$1,407	$1,023	$785		$0		$0	$0	$0	$10,370	
Training	$0	$886	$0	$45	$78	$145	$275	$960		$0		$0	$0	$0	$2,389	
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	$1,107		$0		$0	$0	$0	$7,174	
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	$15,699	$7,676		$0		$0	$0	$0	$96,129	
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	$91,529	$83,406		$0		$0	$0	$0	$692,874	

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	$770		$0		$0	$0	$0	$980	
Arbitrage	$0	$0	$0	$0	$0	$0	$450	$0		$0		$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0	$0	$0	$667	
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	$4,690		$0		$0	$0	$0	$37,520	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531	$9,066	$7,745	$7,531		$0		$0	$0	$0	$61,999	
Property Taxes	$0	$870	$740	$5,322	$740	$740	$740	$740		$0		$0	$0	$0	$9,894	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045	$14,580	$21,887	$13,815		$0		$0	$0	$0	$119,688	
																
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851		$0		$0	$0	$0	$1,732,451	
																
Total Expenditures	$169,608	$137,641	$156,504	$153,094	$155,814	$153,968	$162,994	$148,512		$0		$0	$0	$0	$1,238,135	
																
Operating Income (Loss)	$1,887	$33,560	$47,029	$61,098	$102,631	$137,037	$76,736	$34,338		$0		$0	$0	$0	$494,316	

	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	
$46,688	
$0	
$0	
$0	
$0	
$373,505	
Interest Income	$1	$1	$1	$1	$1	$1	$1	$2	$0	$0	$0	$0	$10	
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)	($11,702)	$0	$0	$0	$0	($93,617)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	$0	($282,333)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	($430)	($429)	($429)	$0	$0	$0	$0	($452,135)	
														
Net Non Operating Income / (Loss)	$2,458	$33,131	($403,100)	$60,669	$102,201	$136,607	$76,306	$33,910	$0	$0	$0	$0	$42,181	

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	

$27,348	

$0	

$0	

$0	

$0	

$159,108	
Wine Sales	$466	$835	$780	$1,100	$876	$1,114	$1,235	$945	$0	$0	$0	$0	$7,351	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$13,492	$15,837	$14,121	$0	$0	$0	$0	$94,832	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$3,642	$4,091	$3,945	$0	$0	$0	$0	$24,336	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$7,436	$8,102	$7,855	$0	$0	$0	$0	$51,002	
Gift Card Sales	$349	$1,368	$3,782	$219	$706	$680	$665	$359	$0	$0	$0	$0	$8,127	
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	$54,573	$0	$0	$0	$0	$344,756	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$43,333	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$7,608	$13,588	$12,482	$0	$0	$0	$0	$94,982	
Administrative Fee	$422	$421	$656	$569	$427	$492	$746	$532	$0	$0	$0	$0	$4,265	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$1,178	$1,523	$1,491	$0	$0	$0	$0	$10,255	
Health Insurance	$0	$80	$0	$1,848	$1,639	$1,639	$1,489	$1,212	$0	$0	$0	$0	$7,907	
Workers Compensation	$140	$211	$290	$162	$154	$156	$194	$184	$0	$0	$0	$0	$1,491	
Unemployment	$459	$434	$711	$565	$538	$642	$375	$376	$0	$0	$0	$0	$4,100	
Telephone	$349	$246	$246	$246	$246	$340	$259	$259	$0	$0	$0	$0	$2,190	
Utilities	$713	$547	$963	$186	$1,490	$1,117	$949	$906	$0	$0	$0	$0	$6,872	
Pest Control	$122	$95	$95	$95	$95	$95	$95	$95	$0	$0	$0	$0	$787	
Equipment Lease	$101	$100	$101	$100	$100	$101	$101	$101	$0	$0	$0	$0	$806	
Repairs	$1,776	$4,168	$0	$0	$427	$0	$125	$294	$0	$0	$0	$0	$6,790	
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	$1,351	$0	$0	$0	$0	$6,591	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$1,822	$1,546	$399	$0	$0	$0	$0	$20,518	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$9,708	$9,425	$8,678	$0	$0	$0	$0	$58,755	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$2,013	$264	$477	$0	$0	$0	$0	$4,758	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$7,127	$3,152	$9,091	$0	$0	$0	$0	$40,866	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$2,016	$1,381	$1,003	$0	$0	$0	$0	$11,764	
Wine Cost	$190	$570	$304	$720	($79)	$587	$25	$481	$0	$0	$0	$0	$2,799	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$974	$1,132	$2,824	$0	$0	$0	$0	$14,377	
First Aid	$171	$0	$0	$0	$17	$0	$0	$18	$0	$0	$0	$0	$206	
Entertainment	$300	$0	$800	$750	$650	$1,350	$1,950	$1,550	$0	$0	$0	$0	$7,350	
Delivery/Gas	$0	$0	$37	$0	$788	$509	$544	$298	$0	$0	$0	$0	$2,176	
Uniforms	$0	$474	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$474	
Dues & License	$455	$599	$959	$49	$1,869	$49	$49	$49	$0	$0	$0	$0	$4,078	
Total Restaurant Expenditures	$38,961	$49,141	$50,895	$40,703	$39,582	$45,918	$45,120	$49,569	$0	$0	$0	$0	$359,890	
														
Operating Income (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$5,003	$0	$0	$0	$0	($15,135)	

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	$5,003	$0	$0	$0	$0	($15,135)	

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	

$14,223	

$0	

$0	

$0	

$0	

$89,402	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223	$0	$0	$0	$0	$89,402	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$7,103	$0	$0	$0	$0	$55,072	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$7,103	$0	$0	$0	$0	$55,072	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$98	$3,871	$8,225	$7,120	$0	$0	$0	$0	$34,330	

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)	
Less: May 1, 2022 Principal	($2,265,000)	
Current Bonds Outstanding	$0	

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:	$280,135	
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)	
Less: May 1, 2022 Principal	($445,000)	
Current Bonds Outstanding	$2,025,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:		2% to 2.75%	
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement:		5/1/1938
50% Max Annual Dept
$234,591	
Reserve Fund Balance:		$234,612	
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	
3/9/22	$	22,435	$	18,702	$	-	$	3,733	$	22,435	
4/7/22	$	124,331	$	28,902	$	74,741	$	20,688	$	124,331	
5/10/22	$	111,494	$	13,860	$	-	$	97,634	$	111,494	
$	3,470,440	$	808,157	$	2,005,735	$	656,548	$	3,470,440	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,089,942	60.11%	$	2,005,735	$	(2,005,735)	$	-	
General Fund	$	808,157	23.25%	$	808,157	$	(808,157)	$	-	
Recreation Fund	$	578,489	16.64%	$	656,548	$	(523,003)	$	118,322	
						
	$	3,476,588	100.00%	$	3,470,440	$	(3,336,895)	$	118,322	

Percentage Collected	99.82%

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

	Actuals
5/31/21		Actuals
5/31/22		
Variance		Year to Date
5/31/21		Year to Date
5/31/22		
Variance	

Revenues:
Greens Fees	

$133,782		

$	130,722		

$	(3,060)		

$  1,176,558		

$  1,339,271		

$	162,713	
Gift Cards - Sales	$570		$	359		$	(211)		$	7,877		$	6,673		$	(1,203)	
Gift Cards - Usage	($1,899)		($1,391)		$	507		($14,967)		($12,871)		$	2,095	
Season Advance/Trail Fees	$13,213		$	21,006		$	7,793		$	157,643		$	188,234		$	30,591	
Associate Memberships	$1,580		$	1,106		$	(474)		$	34,681		$	23,628		$	(11,053)	
Driving Range	$9,384		$	10,225		$	841		$	63,397		$	75,111		$	11,715	
Golf Lessons	$175		$	405		$	230		$	1,400		$	1,950		$	550	
Merchandise Sales	$10,371		$	14,223		$	3,851		$	81,822		$	89,402		$	7,580	
Special Assessments - Operations	$1,519		$	1,519		$	0		$	12,154		$	12,154		$	0	
Miscellaneous Income		$3,053 		 $	4,677 		 $	1,624 		 $	6,573 		 $	8,899 		 $	2,326 	
Total Revenues	 $	171,750 		 $	182,851 		 $	11,101 		 $  1,527,138 		 $  1,732,451 		 $	205,313 	
Expenditures:
Golf Course Expenditures	
$	12,902		
$	4,768		
$	8,134		
$90,125		
$	87,224		
$	2,901	
Golf Operations	$	35,747		$	39,420		$	(3,673)		$262,275		$	283,277		$	(21,002)	
Merchandise Sales	$	4,689		$	7,103		$	(2,414)		$53,693		$	55,072		$	(1,379)	
Golf Course Maintenance	$	69,280		$	83,406		$	(14,126)		$561,224		$	692,874		$	(131,650)	
Administrative	 $	14,523 		 $	13,815 		 $	708 			$109,190 		 $	119,688 		 $	(10,498) 	
Total Expenditures	 $	137,141 		 $	148,512 		 $	(11,371) 		 $  1,076,506 		 $  1,238,135 		 $	(161,629) 	
Operating Income/(Loss)	 $	34,609 		 $	34,338 		 $	(270) 		 $	450,632 		 $	494,316 		 $	43,684 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$21,262	$228,791	($8,010)	($11,661)	
$21,403	$210,337	($2,003)	$34,966	
$60,545	$519,950	$10,150	$131,899	
$28,486	$212,241	($4,076)	($3,307)	
$0	$0	$0	$0	
$0	$0	$0	$0	
($1,595)	($19,270)	($1,277)	($3,651)	

$130,101	
$1,152,049	
($5,216)	
$148,246	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$34.35	$41.22	$0.52	$0.94	
$26.79	$33.18	($0.57)	$0.29	
$29.31	$38.69	$3.29	$2.83	
$32.48	$37.73	$3.57	$6.93	
0	$0.00	$0.00	$0.00	
$0.00	$0.00	$0.00	$0.00	
$24.92	$31.03	$0.72	($0.83)	
$30.28	$37.98	$2.13	$2.53	
PY	PY	Vs. PY
Monthly
$7,793
$12.96	Vs. PY
Year to Date
$30,589
$5.22	
Monthly	Year to Date			
$13,213	$157,641			
$16.33	$23.47			

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

PY	PY
Monthly	Year to Date	
Vs. PY	Vs. PY
Monthly	Year to Date	
619	5,550
799	6,339
2,066	13,438
877	5,625
0	0
0	0
(64)	(621)	(239)	(400)
(59)	989
103	2,259
(200)	(947)
0	0
0	0
(48)	(138)
(443)	1,763

(92)	(157)
(92)	(157)

18	53
(32)	(374)
(14)	(321)

(10)	(4)

(559)	1,281	
4,297	30,331		
809	6,718		
809	6,718		
76	673
60	727		
136	1,400		
302	2,267		
5,544	40,716		

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	380	8%	5,150	12%	
Rounds of Golf- CDD Resident	740	15%	7,328	17%	
Rounds of Golf - Public	2,169	44%	15,697	37%	
Rounds of Golf - Golf Now / EZ Links	677	14%	4,678	11%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(112)	-2%	(759)	-2%	
Total Paid Rounds	3,854		32,094		
Member Rounds					
Rounds of Golf - Members		717 	14%		6,561 	16%	
Total Member Rounds	717		6,561		
Comp Rounds					
Rounds of Golf- Staff/Comp	94	2%	726	2%	
Rounds of Golf- Other Comp	28	1%	353	1%	
Total Comp Rounds	122		1,079		
Rounds of golf - GolfNow/EZ Links		292 	6%		2,263 	5%	
TOTAL ROUNDS OF GOLF	4,985	100%	41,997	100%	
					
Revenues					
	Monthly		Year to Date		
Greens Fee Revenue					
Rounds of Golf- Associate Member	$13,252	11%	$217,130	17%	
Rounds of Golf- CDD Resident	$19,400	16%	$245,303	19%	
Rounds of Golf - Public	$70,695	57%	$651,849	50%	
Rounds of Golf - Golf Now / EZ Links	$24,410	20%	$208,934	16%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($2,872)	-2%	($22,921)	-2%	

TOTAL GREENS FEE REVENUE	
$124,885	
100%	
$1,300,295	
100%	
					
Average $ per Round of Golf					
	Monthly		Year to Date		
Average $ per round of Golf					
Rounds of Golf- Associate Member	$34.87		$42.16		
Rounds of Golf- CDD Resident	$26.22		$33.47		
Rounds of Golf - Public	$32.59		$41.53		
Rounds of Golf - Golf Now / EZ Links	$36.06		$44.66		
Rounds of Golf- Tournaments	$0.00		$0.00		
Rounds of Golf- Misc	$0.00		$0.00		
Rain Check Issued	$25.64		$30.20		
TOTAL - Average $ per round of Golf	$32.40		$40.52		
					
	Monthly		Year to Date		
Membership Revenue		$21,006 			$188,230 		
Average $ per round of Golf	$29.30		$28.69		

PY - PREVIOUS YEAR

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

Authorization 2021-1 Engineer Approved, Req 20-21, and req 24, Req 28,
Irrigation System	$2,080,000	$351,200	$2,431,200	$2,431,200	$1,141,476	$1,289,724 Req 38, Req 45, 87, 90, 105, 106	
Clubhouse	$580,000	$20,000	$600,000	$432,334	$167,666	$218,104 Req 52, 60-64, 66,70, 74, 75, 77, 84, 91, 94, 96, 101, 104, 107	
Driving Range Tee	$20,000	$77,000	$97,000	$96,900	$100	$0	
Culvert Repair #7 - Butterfly Valve	$37,500		$37,500		$37,500	$0	
Cart Path Extensions	$175,000		$175,000		$175,000	$0	
Maintenance Building Repairs	$40,000		$40,000	$9,730	$30,270	$9,730 Req 51, 72	
Bunker Renovation & Liners	$1,090,000	-$351,200	$738,800	$730	$738,070	$730 Req 89	
Tee Box Renovation	$150,000	-$30,000	$120,000		$120,000	$0	
#7 Green	$65,000		$65,000		$65,000	$0	
Regrass Fairways and Slopes	$125,000	-$30,000	$95,000	$7,862	$87,138	$7,862 Hole #2 Approved - $7,862.40 - Req 6	
Woodside Park Restrooms	$25,000		$25,000		$25,000	$0	
Golf Course Lake - Banks	$150,000		$150,000		$150,000	$0	
Pump Station Filter	$35,000		$35,000		$35,000	$0	
Dog Park	$55,000	$9,461	$64,461	$64,461	$0	$64,461 Req 43, 46, 47, 58, 59, 65, 67, 68, 78, 80, 81, 91, 97, 98, 99, 100	
Sidewalk Repair	$75,000		$75,000	$49,399	$25,601	$49,399 Req 13, Req 25, Req 48, 71, 73	
Contingency	$180,690	-$148,489	$32,201		$32,201	$0	
Req #5, 16-18 for Engineering, Req #11 for $98,595.16, Req #15 for
$308,358, Req #19, Req 22-23, Req 29 & 30, Reqs 33 and 35, Req 37, Req
Bulkheads - COMPLETED	$375,000	$344,142	$719,142	$719,142	$0	$719,142 44 Project Complete	
Maintenance Equipment - COMPLETED	$337,000	$75,669	$412,669	$412,669	$0	$412,669 Req 4, 7-10, 12, Req 27, Req 34, Req 41, Req 42	
Req 14, Req 26, Req 31, Req 36, Req 39-40, Req 49 and 50, Req 54 and
Woodside Park Playground - COMPLETED	$45,000	$64,612	$120,192	$120,192	$0	$120,192 55, Req 56, 57, 72, 76, 79, 85, 86, 88, 92, 93, 95, 102, 103	
Pavillion - ELIMINATED	$95,000	-$95,000	$0	$0	$0	$0	
Lost Revenue - ELIMINATED		$287,395	-$287,395	$0	$0	$0 
	$6,022,585	$0	$6,033,165	$4,344,619	$2,830,022	$2,892,013 

Updated 6/16/22