Viera East
Community Development District

Unaudited Financial Reporting
September 30, 2021

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2006 Income Statement	

8	

Debt Service Series 2020 Income Statement	

9	

Capital Projects Series 2020 Income Statement	

10-13	

Golf Course Income Statement	

14-15	

Month by Month- General Fund	

16-18	

Month by Month- Golf Course	

19	

Month by Month- Proshop	

20	
Long Term Debt Report	

21	
FY2021 Tax Receipt Schedule	

Viera East
Community Development District
Combined Balance Sheet September 30, 2021

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$285,278	$119,140	----	----	$550,286	$954,704	
Accounts Receivable	----	----	----	----	$1,055	$1,055	
Due From Golf Course	$6,190	----	----	----	----	$6,190	
Due From General Fund	----	----	$24,831	----	$51,933	$76,763	
Due From Capital Reserve	$209	----	----	----	----	$209	
Due from Debt Service	$11,030	----	----	----	$22,922	$33,953	
Due from Other	----	----	----	----	$3,097	$3,097	
Due from Capital Projects	----	$15,305	----	----	$1,031	$16,335	
Inventory - Pro Shop	----	----	----	----	$37,987	$37,987	
Investments:						
State Board	----	$121,687	----	----	----	$121,687	
Benefit Assessment- Series 2012	----	----	----	----	$4,118	$4,118	
Reserve - Series 2012	----	----	----	----	$7	$7	
Bond Service- Series 2012	----	----	----	----	$280,133	$280,133	
Bond Service- Series 2006	----	----	$467,424	----	----	$467,424	
Reserve- Series 2020	----	----	$234,604	----	----	$234,604	
Temporary Interest Series 2020	----	----	$270,942	----	----	$270,942	
Project- Series 2020	----	----	----	$4,862,790	----	$4,862,790	
Improvements (Net of Depreciation)	----	----	----	----	$1,130,855	$1,130,855	
Prepaid Expenses- Debt	----	----	----	----	$0	$0	
Prepaid Expenses- Operations	$13,737	----	----	----	$121,946	$135,683	
Total Assets	$316,445	$256,132	$997,802	$4,862,790	$2,205,369	$8,638,537	
Liabilities						
Accounts Payable	$39,388	----	----	----	$20,777	$60,165	
Accrued Expenses	$933	----	----	----	$10,811	$11,744	
Deferred Revenue- Season Advance	----	----	----	----	$37,737	$37,737	
Deposit-Divots Grill	----	----	----	----	$2,000	$2,000	
Due to General Fund	----	$209	$11,030	----	$6,190	$17,430	
Accrued Interest Payable	----	----	----	----	$65,352	$65,352	
Sales Tax Payable	----	----	----	----	$413	$413	
Event Deposits	----	----	----	----	$278	$278	
Due to Golf Course	$51,933	----	$22,922	----	----	$74,855	
Due to Debt Service	$24,831	----	----	----	----	$24,831	
Due to Capital Reserve	----	----	----	$15,305	----	$15,305	
Bonds Payable - Series 2012	----	----	----	----	$2,895,000	$2,895,000	
Bond Discount	----	----	----	----	($15,817)	($15,817)	
Deferred Loss	----	----	----	----	($159,029)	($159,029)	
Fund Equity						
Net Assets	----	----	----	----	($658,342)	($658,342)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$13,737	----	----	----	----	$13,737	
Unassigned	$9,623	----	----	----	----	$9,623	
Assigned- Capital Reserve Fund	----	$255,922	----	----	----	$255,922	
Restricted for Capital Projects	----	----	----	$4,847,485	----	$4,847,485	
Restricted for Debt Service	----	----	$963,849	----	----	$963,849	
Total Liabilities, Fund Equity, Other	$316,445	$256,132	$997,802	$4,862,790	$2,205,369	$8,638,537	

Revenues		
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$56,280	$56,280	$1	
Donations for Park Material	$0	$0	$3,000	$3,000	
Interest Income	$100	$100	$4	($96)	
Total Revenues	$864,536	$864,536	$867,441	$2,905	

Administrative Expenditures					
Supervisors Fees	$30,496	$30,496	$31,550	($1,054)	
Engineering Fees	$5,000	$5,000	$2,438	$2,563	
Attorney's Fees	$5,000	$5,000	$20,276	($15,276)	
Dissemination	$1,000	$1,000	$1,000	$0	
Trustee Fees	$5,600	$5,600	$10,641	($5,041)	
Annual Audit	$6,500	$6,500	$5,750	$750	
Collection Agent	$2,500	$2,500	$2,500	$0	
Management Fees	$100,440	$100,440	$100,440	$0	
Postage	$1,500	$1,500	$2,093	($593)	
Printing & Binding	$2,500	$2,500	$1,424	$1,077	
Insurance- Liability	$7,475	$7,475	$8,517	($1,042)	
Legal Advertising	$1,500	$1,500	$2,037	($537)	
Other Current Charges	$1,500	$1,500	$695	$805	
Office Supplies	$1,500	$1,500	$1,202	$298	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$3,400	$3,400	$3,400	$0	
Total Administrative	$176,086	$176,086	$194,135	($18,049)	

Operating Expenditures		
Salaries	$149,299	$149,299	$144,820	$4,479	
Administrative Fee	$1,659	$1,659	$1,909	($250)	
FICA Expense	$11,421	$11,421	$9,373	$2,048	
Employee Insurance	$16,914	$16,914	$17,814	($900)	
Workers Compensation	$2,926	$2,926	$3,522	($596)	
Unemployment	$853	$853	$992	($139)	
Other Contractual	$7,500	$7,500	$9,762	($2,262)	
Training	$500	$500	$0	$500	
Uniforms	$500	$500	$0	$500	
Total Operating	$191,572	$191,572	$188,193	$3,379	

Maintenance Expenditures					
Canal Maintenance	$14,000	$14,000	$9,827	$4,173	
Lake Bank Restoration	$60,000	$60,000	$57,000	$3,000	
Environmental Services	$20,000	$20,000	$15,126	$4,874	
Water Management System	$99,000	$99,000	$106,751	($7,751)	
Control Burns	$15,000	$15,000	$6,922	$8,078	
Contingencies	$2,000	$2,000	$0	$2,000	
Fire Line Maintenance	$3,000	$3,000	$800	$2,200	
Basin Repair	$4,000	$4,000	$0	$4,000	
Total Maintenance	$217,000	$217,000	$196,426	$20,574	

Grounds Maintenance Expenditures		
Salaries	$140,787	$140,787	$129,923	$10,864	
Administrative Fees	$3,684	$3,684	$3,060	$624	
FICA	$10,770	$10,770	$9,556	$1,214	
Health Insurance	$18,818	$18,818	$17,427	$1,391	
Workers Compensation	$2,759	$2,759	$3,133	($374)	
Unemployment	$2,120	$2,120	$1,745	$375	
Telephone	$6,250	$6,250	$6,910	($660)	
Utilities	$5,500	$5,500	$6,715	($1,215)	
Property Appraiser	$1,990	$1,990	$1,989	$2	
Insurance	$1,663	$1,663	$1,499	$164	
Repairs	$15,000	$15,000	$18,528	($3,528)	
Fuel	$10,000	$10,000	$14,508	($4,508)	
Park Maintenance	$2,500	$2,500	$4,447	($1,947)	
Sidewalk Maintenance	$5,000	$5,000	$0	$5,000	
Chemicals	$4,000	$4,000	$2,304	$1,696	
Contingencies	$4,000	$4,000	$6,827	($2,827)	
Refuse	$6,000	$6,000	$4,560	$1,440	
Office Supplies	$750	$750	$765	($15)	
Uniforms	$3,000	$3,000	$2,519	$481	
Fire Alarm System	$6,500	$6,500	$7,315	($815)	
Rain Bird Pump System	$27,576	$27,576	$28,501	($925)	
Park Materials	$0	$0	$3,221	($3,221)	
Total Grounds Maintenance	$278,667	$278,667	$275,449	$3,218	
					
Total Expenditures	$863,325	$863,325	$854,203	$9,123	
					
Operating Income (Loss)	$1,211	$1,211	$13,238	$12,027	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($1,211)	($1,211)	($1,211)	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	($1,211)	($1,211)	($1,211)	$0	
					
Excess Revenue/(Expenditures)	($0)	($0)	$12,027	$12,028	
					
Beginning Fund Balance	$0		$187,333		
					
Ending Fund Balance	$0		$199,360		

Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending September 30, 2021

Adopted
Budget

Prorated Budget
9/30/21

Actual
9/30/21

Variance

Revenues

Interest Income	$2,500	$2,500	$136	($2,364)	
Reserve Funding - Transfer In (General)	$1,211	$1,211	$1,211	$0	
Reserve Funding - Transfer In (Golf)	$31,219	$31,219	$31,219	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$34,930	$34,930	$32,566	($2,364)	

Expenditures					
Capital Outlay	$100,000	$100,000	$75,621	$24,379	
Truck Maintenance	$25,000	$25,000	$0	$25,000	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$125,000	$75,621	$49,379	
					
Excess Revenues/(Expenditures)	($90,070)		($43,055)		
					
Beginning Fund Balance	$229,102		$298,978		
					
Ending Fund Balance	$139,032		$255,922		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending September 30, 2021

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2021
2/18/21	Payne Restaurant Equipment	Machine & Dispenser	$	6,995.00	
1/29/21	Amazon	Outdoor Convex Mirror	$	693.94	
2/2/21	Amazon	WP Reflective Tape	$	71.98	
2/2/21	Global Industrial	Post Guard Remove Bollard	$	3,624.59	
3/4/21	Lowes	Posts for Mirror	$	209.30	
3/25/21	Laceys Lock Services	Bollard Project	$	288.50	
3/29/21	Landscape Depot	Playground Project	$	4,853.14	
4/1/21	Rob Dale	Playground Caution Signs	$	47.60	
2/26/21	Gary Yeomans Palms Bay	Ford Truck	$	51,797.85	
3/29/21	Regions Bank	Vision Metalizers	$	428.64	
4/1/21	Lowes	Bollard Project	$	193.24	
4/8/21	ABC Contrete Cutting Inc	Bollard Project	$	1,292.65	
5/19/21	Uline	Message Ctr Sign	$	750.00	
5/19/21	Amazon	Playground Supplies	$	169.85	
7/1/21	Change of Greenery	Planting Litoral Shelf	$	1,405.00	
8/31/21	Pedro Lopez	Bond Deposit	$	1,000.00	
9/16/21	Pedro Lopez	Restroom Repairs	$	1,800.00	
Total	 $	75,621.28 	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending September 30, 2021

Adopted
Budget

Prorated Budget
9/30/21

Actual
9/30/21

Variance

Revenues

Special Assessments	$2,376,297	$2,376,297	$2,376,297		$0 Interest Income		$1,500		$1,500		$55	($1,445)

$2,377,797	$2,377,797	$2,376,352	($1,445)

Total Revenues

Expenditures

Series 2006
Interest-11/1	$126,644	$126,644	$126,644	$0
Interest-5/1	$126,644	$126,644	$126,644	$0
Principal-5/1	$2,140,000	$2,140,000	$2,140,000	$0

$2,393,288	$2,393,288	$2,393,288	$0

Total Expenditures

($15,491)	($16,936)

Excess Revenues/(Expenditures)

$522,357	$475,238

Beginning Fund Balance

$506,866	$458,302

Ending Fund Balance

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending September 30, 2021

Adopted
Budget

Prorated Budget
9/30/21

Actual
9/30/21

Variance

Revenues

Interest Income	$1,000	$1,000	$29	($971)	
Total Revenues	$1,000	$1,000	$29	($971)	

Expenditures				
Series 2020 Interest-11/1	
$52,679	
$52,679	
$52,679	$0	
Interest-5/1	$90,308	$90,308	$90,308	$0	
Total Expenditures	$142,987	$142,987	$142,987	$0	
					
Excess Revenues/(Expenditures)	($141,987)		($142,958)		
					
Beginning Fund Balance	$648,505		$648,505		
					
Ending Fund Balance	$506,518		$505,547		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending September 30, 2021

Actual
9/30/21

Revenues

Interest Income	$265

$265

Total Revenues

Expenditures

Capital Outlay	$1,242,331
Cost of Issuance	$0

$1,242,331

Total Expenditures

($1,242,066)

Excess Revenues/(Expenditures)

$6,089,551

Beginning Fund Balance

$4,847,485

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
2,874	
1,782	
1,092	
44,479	
35,250	
9,229	
Member Rounds	10,000	611	505	106	9,251	10,000	(749)	
Comp Rounds	3,000	124	152	(28)	2,020	3,000	(980)	
EZ Links	3,000	0	152	(152)	-	3,000	(3,000)	
GolfNow	2,000	307	101	206	3,445	2,000	1,445	
Total Memberships	60	5	-	5	75	60	15	
Revenue per Round								
Paid Rounds	$40	$33	$42	($9)	$36	$40	($5)	
Revenues								
Greens Fees/Cart Fees	$1,426,357	$93,646	$74,884	$18,762	$1,599,085	$1,426,357	$172,728	
Gift Cards - Sales	$25,000	$138	$1,313	($1,175)	$10,217	$25,000	($14,783)	
Gift Cards - Usage	($25,000)	($33)	($1,313)	$1,279	($18,355)	($25,000)	$6,645	
Season Advance/Trail Fees	$210,000	$37,364	$11,025	$26,339	$252,869	$210,000	$42,869	
Associate Memberships	$42,000	$1,817	$2,205	($388)	$40,053	$42,000	($1,947)	
Driving Range	$80,000	$6,694	$4,200	$2,494	$89,733	$80,000	$9,733	
Golf Lessons	$2,100	$175	$110	$65	$2,100	$2,100	($0)	
Merchandise Sales	$115,000	$7,626	$6,038	$1,589	$119,537	$115,000	$4,537	
Restaurant	$20,000	$528	$1,050	($522)	$34,228	$20,000	$14,228	
Special Assessments - Operations	$18,239	$1,519	$1,521	($2)	$18,232	$18,239	($7)	
Miscellaneous Income	$15,000	$488	$1,251	($763)	$6,020	$15,000	($8,980)	
Total Revenues	$1,928,696	$149,963	$102,284	$47,679	$2,153,719	$1,928,696	$225,023	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,328	$1,251	($77)	$15,971	$15,000	($971)	
Telephone/Internet	$5,500	$106	$459	$353	$1,394	$5,500	$4,106	
Postage	$2,000	$0	$167	$167	$1,623	$2,000	$377	
Printing & Binding	$1,000	$0	$83	$83	$0	$1,000	$1,000	
Utilities	$15,900	$2,561	$1,326	($1,235)	$16,791	$15,900	($891)	
Repairs & Maintenance	$8,000	$5,587	$667	($4,920)	$19,697	$8,000	($11,697)	
Advertising	$45,000	$2,936	$3,753	$817	$19,418	$45,000	$25,582	
Bank Charges	$35,000	$3,218	$2,919	($299)	$46,081	$35,000	($11,081)	
Office Supplies	$4,000	$472	$334	($138)	$3,167	$4,000	$833	
Operating Supplies	$5,000	$149	$417	$268	$3,937	$5,000	$1,063	
Dues, Licenses & Subscriptions	$8,000	$345	$667	$323	$9,314	$8,000	($1,314)	
Drug Testing - All Departments	$500	$0	$42	$42	$1,070	$500	($570)	
Training, Education & Employee Relations	$3,000	$146	$250	$105	$1,990	$3,000	$1,010	
Contractual Security	$3,000	$196	$250	$54	$3,985	$3,000	($985)	
IT Services	$3,000	$855	$250	($605)	$3,222	$3,000	($222)	
Total Golf Course Expenditures	$153,900	$17,897	$12,835	($5,062)	$147,659	$153,900	$6,241	

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

Restaurant Expenditures
Pest Control	
$1,200	
$95	
$61	
($35)	
$1,236	
$1,200	
($36)	
Equipment Lease	$1,100	$100	$56	($44)	$1,268	$1,100	($168)	
Janitorial Services	$0	$341	$0	($341)	$341	$0	($341)	
Repairs	$0	$1,906	$0	($1,906)	$1,906	$0	($1,906)	
Kitchen Equipment/Supplies	$0	$5,093	$0	($5,093)	$5,093	$0	($5,093)	
Paper & Plastic Supplies	$0	$676	$0	($676)	$676	$0	($676)	
Operating Supplies	$0	$1,838	$0	($1,838)	$1,838	$0	($1,838)	
Food Cost	$0	$2,075	$0	($2,075)	$2,075	$0	($2,075)	
Beverage Cost	$0	$437	$0	($437)	$437	$0	($437)	
Dues & License	$0	$323	$0	($323)	$323	$0	($323)	
Total Restaurant Expenditures	$2,300	$12,884	$116	($12,768)	$15,194	$2,300	($12,894)	

Golf Operation Expenditures								
Salaries	$210,900	$15,444	$17,574	$2,131	$200,975	$210,900	$9,925	
Administrative Fee	$19,957	$1,462	$1,663	$201	$16,629	$19,957	$3,328	
FICA Expense	$16,547	$1,164	$1,379	$215	$15,357	$16,547	$1,190	
Health Insurance	$707	$1,213	$59	($1,154)	$1,561	$707	($854)	
Workers Compensation	$4,239	$279	$353	$74	$4,865	$4,239	($626)	
Unemployment	$12,786	$336	$1,065	$729	$7,899	$12,786	$4,887	
Golf Printing	$2,200	$0	$183	$183	$2,414	$2,200	($214)	
Utilities	$22,500	$3,373	$1,875	($1,498)	$22,064	$22,500	$436	
Repairs	$250	$0	$21	$21	$387	$250	($137)	
Pest Control	$1,200	$95	$100	$5	$1,236	$1,200	($36)	
Supplies	$10,000	$3,094	$833	($2,261)	$15,281	$10,000	($5,281)	
Uniforms	$1,500	$0	$125	$125	$0	$1,500	$1,500	
Training, Education & Employee Relations	$2,000	$200	$167	($33)	$200	$2,000	$1,800	
Fuel	$500	$0	$42	$42	$0	$500	$500	
Cart Lease	$99,000	$7,169	$8,250	$1,081	$89,529	$99,000	$9,471	
Cart Maintenance	$4,000	$59	$333	$274	$5,153	$4,000	($1,153)	
Driving Range	$10,000	$0	$833	$833	$2,659	$10,000	$7,341	
Total Golf Operation Expenditures	$418,286	$33,888	$34,856	$968	$386,209	$418,286	$32,077	

Merchandise Sales								
Cost of Goods Sold	$77,000	$3,345	$6,417	$3,072	$78,438	$77,000	($1,438)	
Total Merchandise Sales	$77,000	$3,345	$6,417	$3,072	$78,438	$77,000	($1,438)	

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

Golf Course Maintenance
Salaries	
$452,632	
$31,893	
$37,719	
$5,826	
$399,991	
$452,632	
$52,641	
Administrative Fees	$11,919	$594	$993	$399	$9,905	$11,919	$2,014	
FICA Expense	$3,756	$2,386	$313	($2,073)	$29,518	$3,756	($25,762)	
Employee Insurance	$49,336	$5,575	$4,111	($1,464)	$40,038	$49,336	$9,298	
Workers Compensation	$11,023	$572	$919	$347	$9,598	$11,023	$1,425	
Unemployment	$8,170	$71	$681	$610	$6,191	$8,170	$1,979	
Consulting Fees	$6,000	$0	$500	$500	$2,000	$6,000	$4,000	
Fire Alarm System	$4,000	$0	$333	$333	$557	$4,000	$3,443	
Utilities/Water	$26,200	$4,383	$2,183	($2,199)	$29,906	$26,200	($3,706)	
Repairs	$48,000	$3,497	$4,000	$503	$42,203	$48,000	$5,797	
Fuel & Oil	$40,000	$4,042	$3,333	($709)	$30,797	$40,000	$9,203	
Pest Control	$1,000	$99	$83	($15)	$1,151	$1,000	($151)	
Irrigation/Drainage	$30,000	$681	$2,500	$1,819	$13,867	$30,000	$16,133	
Sand and Topsoil	$26,500	$990	$2,208	$1,219	$9,017	$26,500	$17,483	
Flower/Mulch	$7,000	$0	$583	$583	$3,222	$7,000	$3,778	
Fertilizer	$139,000	$13,455	$11,583	($1,871)	$88,073	$139,000	$50,927	
Seed/Sod	$16,500	$0	$1,375	$1,375	$1,681	$16,500	$14,819	
Trash Removal	$2,000	$405	$167	($238)	$2,854	$2,000	($854)	
Contingency	$6,000	$0	$500	$500	$2,209	$6,000	$3,791	
First Aid	$800	$0	$67	$67	$660	$800	$140	
Office Supplies	$1,000	$0	$83	$83	$0	$1,000	$1,000	
Operating Supplies	$15,000	$2,794	$1,250	($1,544)	$9,286	$15,000	$5,714	
Training	$1,000	$0	$83	$83	$2,428	$1,000	($1,428)	
Janitorial Supplies	$1,000	$0	$83	$83	$568	$1,000	$432	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$1,000	$1,000	
Uniforms	$8,500	$809	$708	($101)	$7,952	$8,500	$548	
Equipment Rental	$2,000	$33	$167	$134	$230	$2,000	$1,770	
Equipment Lease	$165,000	$23,938	$13,750	($10,188)	$161,865	$165,000	$3,135	
Small Tools	$500	$0	$42	$42	$0	$500	$500	
Total Golf Course Maintenance	$1,084,836	$96,217	$90,403	($5,814)	$905,766	$1,084,836	$179,070	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,500	
$1,500	
Arbitrage	$600	$62	$50	($12)	$440	$600	$160	
Dissemination	$1,000	$83	$83	$0	$1,000	$1,000	$0	
Trustee Fees	$4,100	$339	$342	$2	$4,431	$4,100	($331)	
Annual Audit	$1,500	$125	$125	$0	$1,500	$1,500	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$56,280	$56,280	$0	
Insurance	$77,000	$6,535	$6,417	($118)	$81,510	$77,000	($4,510)	
Property Taxes	$15,000	$4,499	$1,250	($3,249)	$23,041	$15,000	($8,041)	
Total Administrative Expenditures	$156,980	$16,334	$13,082	($3,252)	$168,202	$156,980	($11,222)	
								
Total Revenues	$1,928,696	$149,963	$102,284	$47,679	$2,153,719	$1,928,696	$225,023	
								
Total Expenditures	$1,893,302	$180,564	$157,709	($22,855)	$1,701,469	$1,893,302	$191,833	
								
Operating Income (Loss)	$35,394	($30,601)	($55,425)	$24,824	$452,250	$35,394	$416,856	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$70,324	$46,688	$23,637	$583,887	$560,250	$23,637	
Interest Income	$1,000	$1	$83	($82)	$17	$1,000	($983)	
Gain on Sale of Asset	$0	$0	$0	$0	$45	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	($31,219)	($5,947)	($2,602)	$3,345	($31,219)	($31,219)	$0	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($140,425)	($140,425)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($425,000)	($425,000)	($0)	
Total Non Operating Revenues/(Expenditures)	($35,394)	$17,260	($2,950)	$26,900	($12,696)	($35,394)	$22,698	
								
Change in Net Assets	$0	($13,341)	($58,375)	$51,724	$439,555	$0	$439,555	
								
Beginning Net Assets	$0	----	----	----	($1,097,897)	----	----	
								
Ending Net Assets	$0	----	----	----	($658,342)	----	----	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Revenues														
Maintenance Assessments	$0	$196,793	$503,121	$38,045	$7,380	$7,988	$21,815	$24,571	$8,445	$0	$0	$0	$808,157	
Golf Course Administrative Servic	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280	
Donations for Park Material	$0	$0	$0	$0	$0	$1,000	$1,000	$0	$0	$0	$1,000	$0	$3,000	
Interest Income	$0	$0	$0	$3	$1	$0	$0	$0	$0	$0	$0	$0	$4	
Total Revenues	$4,690	$201,483	$507,811	$42,738	$12,071	$13,678	$27,505	$29,261	$13,135	$4,690	$5,690	$4,690	$867,441	

Administrative Expenditures														
Supervisors Fees	$2,678	$2,384	$2,900	$1,415	$2,328	$2,561	$3,841	$2,561	$2,473	$2,226	$1,117	$5,067	$31,550	
Engineering Fees	$0	$0	$475	$150	$0	$615	$150	$85	$340	$0	$150	$473	$2,438	
Attorney's Fees	$0	$0	$1,524	$0	$4,785	$580	$1,047	$3,763	$0	$0	$5,258	$3,320	$20,276	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467	$1,040	$765	$765	$765	$4,041	$10,641	
Annual Audit	$275	$275	$275	$275	$275	$275	$275	$275	$275	$275	$275	$2,725	$5,750	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$2,500	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$100,440	
Postage	$364	$198	$138	$324	$52	$585	$35	$81	$311	$2	$3	$0	$2,093	
Printing & Binding	$206	$70	$125	$50	$212	$87	$121	$88	$74	$70	$69	$253	$1,424	
Insurance- Liability	$608	$608	$608	$1,358	$608	$1,075	$608	$608	$608	$608	$608	$608	$8,517	
Legal Advertising	$296	$0	$0	$271	$271	$0	$532	$667	$0	$0	$0	$0	$2,037	
Other Current Charges	$78	$29	$59	$17	$17	$49	$33	$39	$15	$23	$200	$137	$695	
Office Supplies	$20	$20	$20	$20	$0	$12	$10	$10	$10	$10	$209	$860	$1,202	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$175	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$3,400	
Total Administrative	$13,953	$13,011	$15,550	$13,307	$17,974	$15,265	$16,077	$18,176	$13,831	$12,938	$17,613	$26,441	$194,135	

Operating Expenditures														
Salaries	$11,153	$13,540	$12,302	$12,301	$11,077	$11,947	$11,129	$13,551	$11,933	$12,349	$12,363	$11,176	$144,820	
Administration Fee	$556	$157	$143	$143	$129	$139	$129	$148	$91	$94	$94	$85	$1,909	
FICA Expense	$382	$928	$843	$845	$563	$788	$808	$931	$820	$848	$850	$768	$9,373	
Health Insurance	$1,281	$1,281	$1,281	$1,359	$1,319	$1,319	$1,319	$1,402	$1,299	$1,283	$1,369	$3,301	$17,814	
Workers Compensation	$305	$218	$336	$336	$500	$359	$304	$305	$215	$222	$222	$201	$3,522	
Unemployment	$0	$152	$191	$374	$100	$112	$63	$0	$0	$0	$0	$0	$992	
Other Contractual	$462	$1,225	$903	$462	$341	$462	$619	$803	$843	$1,121	$963	$1,559	$9,762	
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	$14,139	$17,501	$16,000	$15,820	$14,030	$15,126	$14,371	$17,139	$15,200	$15,917	$15,861	$17,089	$188,193	

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	$9,827	$9,827	
Lake Bank Restoration	$17,100	$39,900	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$57,000	
Environmental Services	$123	$310	$965	$514	$387	$83	$430	$0	$0	$184	$805	$11,325	$15,126	
Water Management System	$7,887	$8,087	$13,107	$8,087	$7,833	$9,341	$7,887	$8,486	$10,278	$8,582	$7,887	$9,287	$106,751	
Control Burns	$0	$0	$0	$0	$652	$2,138	$0	$0	$0	$0	$4,131	$0	$6,922	
Contingencies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Fire Line Maintenance	$0	$0	$0	$800	$0	$0	$0	$0	$0	$0	$0	$0	$800	
Basin Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Maintenance	$25,110	$48,297	$14,072	$9,401	$8,873	$11,562	$8,317	$8,486	$10,278	$8,766	$12,824	$30,439	$196,426	

Grounds Maintenance Expenditures													
Salaries	$10,364	$12,255	$11,279	$11,316	$9,888	$10,604	$9,665	$12,055	$10,620	$10,776	$11,034	$10,068	$129,923	
Administrative Fees	$288	$409	$318	$298	$241	$258	$241	$277	$182	$190	$189	$169	$3,060	
FICA	$780	$907	$832	$829	$723	$775	$723	$881	$776	$787	$807	$736	$9,556	
Health Insurance	$1,452	$1,428	$1,265	$1,344	$1,404	$1,357	$1,380	$1,391	$1,350	$1,071	$1,276	$2,709	$17,427	
Workers Compensation	$283	$335	$308	$309	$270	$290	$264	$310	$191	$194	$199	$181	$3,133	
Unemployment	$21	$25	$202	$650	$401	$272	$64	$73	$31	$5	$0	$0	$1,745	
Telephone	$633	$544	$554	$551	$563	$563	$572	$579	$567	$0	$1,207	$577	$6,910	
Utilities	$506	$780	$534	$536	$594	$699	$523	$466	$729	$430	$464	$453	$6,715	
Property Appraiser	$0	$0	$1,989	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,989	
Insurance- Property	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$1,499	
Repairs	$3,081	$837	$1,593	$1,696	$724	$2,634	$3,079	$1,166	$938	$458	$827	$1,495	$18,528	
Fuel	$1,442	$531	$511	$158	$1,837	$1,064	$1,026	$566	$1,523	$3,003	$1,122	$1,724	$14,508	
Park Maintenance	$0	$0	$480	$0	$280	$0	$20	$2,403	$660	$258	$0	$346	$4,447	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Chemicals	$0	$0	$0	$759	$0	$0	$0	$882	$0	$283	$0	$380	$2,304	
Contingencies	$215	$0	$935	$3,013	$592	$230	($230)	$1,489	$0	$0	$103	$480	$6,827	
Refuse	$480	$240	$240	$240	$960	$480	$240	$480	$240	$240	$240	$480	$4,560	
Office Supplies	$512	$212	$0	$0	$0	$20	$0	$21	$0	$0	$0	$0	$765	
Uniforms	$199	$247	$245	$196	$196	$245	$196	$196	$146	$196	$196	$259	$2,519	
Fire Alarm System	$512	$588	$512	$512	$512	$512	$1,611	$0	$1,023	$512	$512	$512	$7,315	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298	$2,298	$2,528	$2,298	$2,528	$2,528	$28,501	
Park Materials	$0	$0	$0	$0	$0	$0	$2,347	$0	$0	$0	$874	$0	$3,221	
Total Grounds Maintenance	$23,190	$21,762	$24,450	$24,829	$21,608	$22,426	$24,146	$25,660	$21,629	$20,826	$21,702	$23,223	$275,449	
													
Total Expenditures	$76,391	$100,571	$70,072	$63,356	$62,484	$64,378	$62,911	$69,461	$60,939	$58,447	$68,000	$97,192	$854,203	
													
Operating Income (Loss)	($71,701)	$100,912	$437,739	($20,619)	($50,413)	($50,701)	($35,406)	($40,201)	($47,804)	($53,757)	($62,310)	($92,502)	$13,238	

Non Operating Revenues/(Expenditures)
Reserve Funding- Transfer Out (C	$0	

$0	

$0	

$0	

$0	

($202)	

($202)	

($115)	

($115)	

($115)	

($231)	

($230)	

($1,211)	
Reserve Funding- Transfer Out (E	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Non Operating Revenues/	$0	$0	$0	$0	$0	($202)	($202)	($115)	($115)	($115)	($231)	($230)	($1,211)	
													
Excess Revenue/(Expenditures	($71,701)	$100,912	$437,739	($20,619)	($50,413)	($50,902)	($35,607)	($40,316)	($47,920)	($53,872)	($62,541)	($92,732)	$12,027	

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

Number of Rounds
Paid Rounds	

3,263	

2,946	

3,532	

3,840	

3,564	

4,755	

4,299	

4,325	

4,970	

3,114	

2,997	

2,874	

44,479	
Member Rounds	701	666	816	1,012	836	1,008	854	800	779	625	543	611	9,251	
Comp Rounds	237	152	234	239	182	196	143	124	132	125	132	124	2,020	
EZ Links	0	0	0	0	0	0	0	0	0	0	0	0	-	
GolfNow	285	256	293	313	250	304	264	302	278	315	278	307	3,445	
Revenue per Round
Paid Rounds	
$33	
$37	
$37	
$43	
$45	
$43	
$39	
$31	
$25	
$32	
$35	
$33	
$432	
Revenues:
Greens Fees	
$107,375	
$107,634	
$130,099	
$165,174	
$161,835	
$205,130	
$165,529	
$133,782	
$126,214	
$98,191	
$104,475	
$93,646	
$1,599,085	
Gift Cards - Sales	$458	$636	$3,462	$433	$398	$1,059	$862	$570	$706	$1,128	$369	$138	$10,217	
Gift Cards - Usage	($803)	($482)	($2,812)	($3,031)	($1,817)	($2,014)	($2,108)	($1,899)	($1,544)	($681)	($1,131)	($33)	($18,355)	
Season Advance/Trail Fees	$18,051	$20,606	$22,572	$21,363	$21,645	$21,986	$18,207	$13,213	$22,821	$17,574	$17,467	$37,364	$252,869	
Associate Memberships	$3,950	$3,081	$4,661	$7,900	$5,767	$4,582	$3,160	$1,580	$2,133	$553	$869	$1,817	$40,053	
Driving Range	$5,963	$6,015	$8,358	$8,857	$7,544	$9,812	$7,463	$9,384	$7,869	$6,657	$5,117	$6,694	$89,733	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$2,100	
Merchandise Sales	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$11,856	$10,371	$10,858	$11,826	$7,406	$7,626	$119,537	
Restaurant	$2,359	$3,141	$4,837	$3,029	$2,377	$4,154	$3,225	$3,423	$2,319	$2,373	$2,463	$528	$34,228	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$18,232	
Miscellaneous Income	$2,867	$145	$189	$95	$105	$6	$113	$3,053	($2,346)	$737	$568	$488	$6,020	
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$210,000	$175,173	$170,724	$140,052	$139,297	$149,963	$2,153,719	

Golf Course Expenditures:
Other Contractual Services	

$710	

$1,035	

$1,035	

$1,635	

$1,847	

$798	

$2,278	

$720	

$1,501	

$1,733	

$1,352	

$1,328	

$15,971	
Telephone/Internet	$106	$106	$106	$106	$106	$106	$106	$106	$106	$228	$106	$106	$1,394	
Postage	$0	$41	$1,495	$0	$0	$0	$87	$0	$0	$0	$0	$0	$1,623	
Printing & Binding	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities	$1,217	$1,288	$1,201	$1,262	$1,262	$1,151	$1,322	$1,734	$1,053	$1,298	$1,441	$2,561	$16,791	
Repairs & Maintenance	$419	$250	$0	$1,661	$2,596	$1,881	$554	$351	$844	$2,742	$2,812	$5,587	$19,697	
Advertising	($350)	$2,099	$4,117	$665	$1,364	$894	$830	$1,496	$1,240	$2,397	$1,733	$2,936	$19,418	
Bank Charges	$2,332	$3,112	$3,184	$3,636	$4,992	$4,426	$5,601	$5,152	$3,848	$3,719	$2,864	$3,218	$46,081	
Office Supplies	$78	$327	$115	$19	$263	$315	$324	$177	$362	$610	$105	$472	$3,167	
Operating Supplies	$442	$345	$566	$822	$110	$258	$289	$149	$149	$428	$228	$149	$3,937	
Dues, Licenses & Subscriptions	$180	$0	$293	$0	$943	$1,002	$793	$793	$1,278	$2,912	$776	$345	$9,314	
Drug Testing - All Departments	$0	$0	$49	$49	$0	$97	$292	$0	$0	$195	$389	$0	$1,070	
Training, Education & Employee Relations	$51	$381	$0	$0	$675	$0	$130	$100	$18	$300	$189	$146	$1,990	
Contractual Security	$482	$519	$662	$197	$196	$382	$382	$382	$196	$196	$196	$196	$3,985	
IT Services	$0	$435	$0	$0	$0	$0	$95	$1,742	$95	$0	$0	$855	$3,222	
Total Golf Course Expenditures	$5,667	$9,938	$12,822	$10,052	$14,353	$11,309	$13,083	$12,902	$10,690	$16,757	$12,191	$17,897	$147,659	

Restaurant Expenditures:														
Pest Control	$95	$95	$95	$95	$95	$95	$95	$190	$95	$95	$95	$95	$1,236	
Equipment Lease	$100	$147	$100	$100	$99	$99	$124	$99	$99	$99	$101	$100	$1,268	
Janitorial Services	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$341	$341	
Repairs	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,906	$1,906	
Kitchen Equipment/Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,093	$5,093	
Paper & Plastic Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$676	$676	
Operating Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,838	$1,838	
Food Cost	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,075	$2,075	
Beverage Cost	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$437	$437	
Dues & License	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$323	$323	
Total Restaurant Expenditures	$195	$242	$195	$195	$194	$194	$219	$290	$194	$194	$196	$12,884	$15,194	

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

Golf Operations:
Salaries	

$16,087	

$18,232	

$16,814	

$17,038	

$15,326	

$17,461	

$15,775	

$20,568	

$15,745	

$16,244	

$16,240	

$15,444	

$200,975	
Administrative Fee	$1,586	$1,816	$1,511	$1,434	$1,193	$1,299	$1,236	$1,434	$1,236	$1,293	$1,129	$1,462	$16,629	
FICA Expense	$1,231	$1,395	$1,286	$1,304	$1,172	$1,336	$1,207	$1,573	$1,204	$1,243	$1,242	$1,164	$15,357	
Health Insurance	$43	$43	$33	$0	$33	$33	$33	$43	$33	$19	$35	$1,213	$1,561	
Workers Compensation	$439	$498	$459	$465	$419	$477	$431	$530	$283	$292	$292	$279	$4,865	
Unemployment	$521	$515	$569	$1,022	$920	$918	$790	$974	$464	$460	$410	$336	$7,899	
Golf Printing	$0	$0	$1,200	$0	$0	$0	$0	$0	$1,214	$0	$0	$0	$2,414	
Utilities	$1,686	$1,629	$1,517	$1,655	$1,586	$1,680	$1,676	$2,018	$1,673	$1,837	$1,734	$3,373	$22,064	
Repairs	$0	$0	$0	$355	$0	$0	$0	$0	$33	$0	$0	$0	$387	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$190	$95	$95	$95	$95	$1,236	
Supplies	$1,410	$1,019	$876	$1,205	$719	$1,318	$1,255	$1,127	$982	$1,488	$787	$3,094	$15,281	
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	$200	$200	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,683	$7,179	$7,776	$8,573	$7,971	$7,033	$7,555	$7,169	$7,179	$7,169	$7,072	$7,169	$89,529	
Cart Maintenance	$251	$272	$1,275	$604	$711	$1,268	$435	$121	$34	$124	$0	$59	$5,153	
Driving Range	$32	$0	$733	$556	$227	$0	$543	$0	$0	$550	$18	$0	$2,659	
Total Golf Operation Expenditures	$31,062	$32,692	$34,144	$34,307	$30,372	$32,920	$31,031	$35,747	$30,176	$30,814	$29,056	$33,888	$386,209	

Merchandise Sales:														
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$4,689	$9,239	$5,367	$6,794	$3,345	$78,438	
Total Merchandise Sales	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$4,689	$9,239	$5,367	$6,794	$3,345	$78,438	

Golf Course Maintenance:
Salaries	

$32,200	

$38,863	

$31,368	

$38,115	

$26,216	

$33,570	

$29,500	

$36,305	

$32,206	

$34,645	

$35,109	

$31,893	

$399,991	
Administrative Fees	$852	$1,035	$822	$1,037	$815	$913	$935	$906	$589	$738	$669	$594	$9,905	
FICA Expense	$2,400	$2,819	$2,279	$2,776	$1,901	$2,456	$2,206	$2,677	$2,354	$2,636	$2,628	$2,386	$29,518	
Employee Insurance	$6,053	$3,786	$2,834	$3,671	$1,751	$2,785	$2,737	$3,039	$2,517	$2,640	$2,650	$5,575	$40,038	
Workers Compensation	$877	$1,061	$856	$1,039	$714	$914	$806	$931	$580	$616	$632	$572	$9,598	
Unemployment	$0	$0	$334	$2,177	$1,454	$1,393	$320	$191	$67	$81	$101	$71	$6,191	
Consulting Fees	$500	$500	$500	$500	$0	$0	$0	$0	$0	$0	$0	$0	$2,000	
Fire Alarm System	$512	$0	$45	$0	$0	$0	$0	$0	$0	$0	$0	$0	$557	
Utilities/Water	$2,072	$2,322	$1,885	$2,066	$2,301	$2,094	$2,733	$2,834	$2,311	$2,396	$2,510	$4,383	$29,906	
Repairs	$4,341	$7,770	$817	$6,763	$1,613	$3,201	$909	$2,402	$2,278	$1,754	$6,858	$3,497	$42,203	
Fuel & Oil	$2,720	$1,078	$1,038	$320	$3,513	$2,491	$2,377	$1,494	$4,389	$4,836	$2,497	$4,042	$30,797	
Pest Control	$88	$88	$88	$88	$88	$88	$88	$175	$88	$88	$88	$99	$1,151	
Irrigation/Drainage	$1,150	$1,525	$1,527	$736	$736	$473	$1,047	$2,481	$931	$1,790	$789	$681	$13,867	
Sand and Topsoil	$321	$321	$0	$641	$0	$618	$1,457	$1,126	$1,891	$780	$873	$990	$9,017	
Flower/Mulch	$296	$0	$337	$1,496	$296	$754	$0	$0	$0	$43	$0	$0	$3,222	
Fertilizer	$7,254	$3,173	$3,618	$2,497	$2,360	$4,851	$10,200	$6,236	$8,181	$11,710	$14,538	$13,455	$88,073	
Seed/Sod	$0	$1,681	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,681	
Trash Removal	$240	$402	$0	$201	$402	$0	$402	$0	$201	$402	$201	$405	$2,854	
Contingency	$0	$0	$0	$0	$0	$1,234	$0	$0	$0	$976	$0	$0	$2,209	
First Aid	$0	$71	$0	$0	$0	$51	$112	$0	$199	$0	$228	$0	$660	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Operating Supplies	$743	$1,487	$144	$0	$485	$26	$565	$285	$1,210	$312	$1,236	$2,794	$9,286	
Training	$0	$0	$0	$0	$0	$552	$314	$0	$640	$0	$923	$0	$2,428	
Janitorial Supplies	$17	$155	$0	$0	$0	$0	$0	$300	$0	$0	$95	$0	$568	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Uniforms	$592	$797	$777	$622	$622	$777	$806	$431	$530	$577	$613	$809	$7,952	
Equipment Rental	$0	$0	$0	$0	$0	$34	$31	$31	$33	$34	$34	$33	$230	
Equipment Lease	$12,688	$11,952	$13,484	$9,219	$13,229	$13,100	$10,009	$7,437	$24,161	$13,903	$8,745	$23,938	$161,865	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Golf Course Maintenance	$75,915	$80,884	$62,755	$73,966	$58,497	$72,373	$67,552	$69,280	$85,356	$80,954	$82,016	$96,217	$905,766	

Viera East Golf Course Month to Month

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

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
Arbitrage	$20	$20	$20	$20	$20	$20	$20	$82	$32	$62	$62	$62	$440	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Trustee Fees	$342	$342	$342	$342	$342	$342	$342	$681	$339	$339	$339	$339	$4,431	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$1,500	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280	
Insurance	$6,127	$6,127	$6,127	$6,365	$6,127	$7,673	$7,241	$7,241	$7,241	$7,241	$7,465	$6,535	$81,510	
Property Taxes	$1,250	$1,250	$1,126	$1,757	$1,621	$3,431	$1,622	$1,621	$1,621	$1,621	$1,621	$4,499	$23,041	
Total Administrative Expenditures	$12,637	$12,637	$12,514	$13,382	$13,009	$16,364	$14,123	$14,523	$14,132	$14,161	$14,386	$16,334	$168,202	
														
Total Revenues	$151,152	$152,194	$183,522	$214,197	$208,747	$258,697	$210,000	$175,173	$170,724	$140,052	$139,297	$149,963	$2,153,719	
														
Total Expenditures	$131,958	$140,634	$131,059	$139,121	$119,433	$146,527	$132,066	$137,430	$149,788	$148,248	$144,639	$180,564	$1,701,469	
														
Operating Income (Loss)	$19,193	$11,560	$52,463	$75,076	$89,314	$112,170	$77,934	$37,743	$20,936	($8,195)	($5,342)	($30,601)	$452,250	

Non Operating Revenues/(Expenditures):
Special Assessments - Debt Service	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$46,688	

$70,324	

$583,887	
Interest Income	$1	$0	$1	$1	$1	$0	$2	$3	$1	$3	$1	$1	$17	
Gain on Sale of Asset	$45	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	($5,203)	($5,203)	($2,973)	($2,973)	($2,973)	($5,946)	($5,947)	($31,219)	
Interest Expense	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($140,425)	
Principal Expense	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($425,000)	
Total Non Operating Revenues/(Expenditures)	($385)	($431)	($430)	($430)	($430)	($5,634)	($5,632)	($3,402)	($3,403)	($3,401)	($6,376)	$17,260	($12,696)	
														
Net Non Operating Income / (Loss)	$18,808	$11,129	$52,033	$74,646	$88,883	$106,536	$72,301	$34,341	$17,533	($11,597)	($11,718)	($13,341)	$439,555	

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	

$9,238	

$9,725	

$10,462	

$8,683	

$9,199	

$12,288	

$11,856	

$10,371	

$10,858	

$11,826	

$7,406	

$7,626	

$119,537	
Total Revenues	$9,238	$9,725	$10,462	$8,683	$9,199	$12,288	$11,856	$10,371	$10,858	$11,826	$7,406	$7,626	$119,537	

Expenditures														
Cost of Goods Sold	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$4,689	$9,239	$5,367	$6,794	$3,345	$78,438	
Total Expenditures	$6,482	$4,241	$8,630	$7,219	$3,007	$13,366	$6,058	$4,689	$9,239	$5,367	$6,794	$3,345	$78,438	
														
Operating Income (Loss)	$2,756	$5,484	$1,832	$1,464	$6,191	($1,078)	$5,798	$5,682	$1,619	$6,459	$612	$4,281	$41,099	

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding - 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Less: May 1, 2019 Principal	($1,910,000)	
Less: May 1, 2020 Principal	($2,020,000)	
Less: May 1, 2021 Principal	($2,140,000)	
Current Bonds Outstanding	$2,265,000	

(1) This value is covered by the Debt Service Reserve Fund Surety Bond and is not a cash balance on the District's balance sheet.

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$7	
Bonds outstanding - 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less: May 1, 2019 Principal	($395,000)	
Less: May 1, 2020 Principal	($410,000)	
Less: May 1, 2021 Principal	($425,000)	
Current Bonds Outstanding	$2,470,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:	2% to 2.75%	
Maturity Date:	5/1/2020	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$234,591	
Reserve Fund Balance:	$234,604	
Bonds outstanding - 7/10/20	$7,685,000	
Current Bonds Outstanding	$7,685,000	

Page 20

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

	Actuals
9/30/20		Actuals
9/30/21		
Variance		Year to Date
9/30/20		Year to Date
9/30/21		
Variance	

Revenues:
Greens Fees	

$	72,320		

$	93,646		

$	21,327		

$  1,298,367		

$  1,599,085		

$	300,718	
Gift Cards - Sales	$	426		$	138		$	(288)		$	7,555		$	10,217		$	2,662	
Gift Cards - Usage	$	(499)		$	(33)		$	465		$	(12,531)		$	(18,355)		$	(5,824)	
Season Advance/Trail Fees	$	16,764		$	37,364		$	20,601		$	213,683		$	252,869		$	39,186	
Associate Memberships	$	2,291		$	1,817		$	(474)		$	37,130		$	40,053		$	2,923	
Driving Range	$	5,236		$	6,694		$	1,458		$	74,807		$	89,733		$	14,926	
Golf Lessons	$	175		$	175		$	-		$	2,040		$	2,100		$	60	
Merchandise Sales	$	7,225		$	7,626		$	401		$	111,694		$	119,537		$	7,843	
Restaurant	$	1,626		$	528		$	(1,097)		$	25,671		$	34,228		$	8,556	
Special Assessments - Operations	$	1,877		$	1,519		$	(358)		$	22,527		$	18,232		$	(4,295)	
Miscellaneous Income	 $	1,292 		 $	488 		 $	(804) 		 $	23,945 		 $	6,020 		 $	(17,925) 	
Total Revenues	 $	108,732 		 $	149,963 		 $	41,230 		 $  1,804,888 		 $  2,153,719 		 $	348,831 	
Expenditures:
Golf Course Expenditures	
$	11,500		
$	17,897		
$	(6,397)		
$	132,529		
$	147,659		
$	(15,131)	
Restaurant	$	195		$	12,884		$	(12,689)		$	2,412		$	15,194		$	(12,781)	
Golf Operations	$	32,598		$	33,888		$	(1,290)		$	407,350		$	386,209		$	21,141	
Merchandise Sales	$	3,911		$	3,345		$	566		$	90,995		$	78,438		$	12,557	
Golf Course Maintenance	$	80,869		$	96,217		$	(15,348)		$  1,005,634		$	905,766		$	99,868	
Administrative	 $	11,474 		 $	16,334 		 $	(4,859) 		 $	147,138 		 $	168,202 		 $	(21,064) 	
Total Expenditures	 $	140,548 		 $	180,564 		 $	(40,016) 		 $  1,786,058 		 $  1,701,469 		 $	84,589 	
Operating Income/(Loss)	 $	(31,815) 		 $	(30,601) 		 $	1,214 		 $	18,831 		 $	452,250 		 $	433,420 	

Viera East
Community Development District
Special Assessment Receipts - FY2021

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	

11/13/19	$	72,600.70	$	15,592.25	$	45,847.31	$	11,161.14	$	72,600.70	
11/20/20	$	843,706.63	$	181,200.57	$	532,800.40	$	129,705.66	$  843,706.63	
12/4/20	$	1,899,535.57	$	407,958.07	$	1,199,555.95	$	292,021.55	$ 1,899,535.57	
12/16/20	$	443,096.08	$	95,162.54	$	279,815.00	$	68,118.54	$  443,096.08	
1/12/21	$	177,142.96	$	38,044.51	$	111,865.71	$	27,232.74	$  177,142.96	
2/9/21	$	34,365	$	7,380	$	21,701	$	5,283	$	34,364.84	
3/9/21	$	37,193	$	7,988	$	23,487	$	5,718	$	37,193	
4/9/21	$	101,577	$	21,815	$	64,146	$	15,616	$	101,577	
5/6/21	$	114,407	$	24,571	$	72,248	$	17,588	$	114,407	
6/7/21	$	32,542	$	6,989	$	20,550	$	5,003	$	32,542	
6/17/21	$	22,470	$	1,456	$	4,280	$	16,734	$	22,470	
$	-	$	-	$	-	$	-	
	$	3,778,635	$	808,157	$	2,376,297	$	594,181	$	3,778,635	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,376,297	63.15%	$	2,376,297	$	(2,191,586)	$	24,831	
General Fund	$	808,157	21.48%	$	808,157	$	(808,157)	$	-	
Recreation Fund	$	578,489	15.37%	$	594,181	$	(533,523)	$	21,736	
						
	$	3,762,943	100.00%	$	3,778,635	$	(3,533,265)	$	46,567	

Percentage Collected	100.42%

$	89,060	$	108,253	$	119,813	$	172,277	$	247,353	$	336,666	$	448,837	$	526,770	$ 564,513	$ 585,449	$  577,254	$	571,912	

$	108,253	$	119,813	$	172,277	$	247,353	$	336,666	$	448,837	$	526,770	$	564,513	$ 585,449	$ 577,254	$  571,912	$	541,311	

000000Viera East Cash Flow Analysis FY 2021

I. Cash Flows:	Actuals	
	
October	
November	
December	
January	
February	
March	
April	
May	
June	
July	
August	
September	
Totals	
Starting Funds
Carry Forward
Revenues	
Golf Course
Course Operations
Restaurant	$	151,152	$	152,194	$	183,522	$	214,197	$	208,747	$	258,697	$	210,000	$	175,173	$ 170,724	$ 140,052	$  139,297	$	149,963	$  2,153,719	
	$	148,793	$	149,053	$	178,685	$	211,169	$	206,369	$	254,543	$	206,775	$	171,750	$ 168,405	$ 137,680	$  136,835	$	149,434	$  2,119,491	
	$	2,359	$	3,141	$	4,837	$	3,029	$	2,377	$	4,154	$	3,225	$	3,423	$	2,319	$	2,373	$	2,463	$	528	$	34,228	
		
Total All Cash	$	240,212	$	260,448	$	303,336	$	386,474	$	456,100	$	595,364	$	658,837	$	701,943	$ 735,237	$ 725,502	$  716,551	$	721,874	$  2,153,719	

Expenses	
Golf Course
Course Operations
Restaurant	$	131,958	$	140,634	$	131,059	$	139,121	$	119,433	$	146,527	$	132,066	$	137,430	$ 149,788	$ 148,248	$  144,639	$	180,564	$  1,701,469	
	$	131,764	$	140,392	$	130,864	$	138,927	$	119,239	$	146,333	$	131,847	$	137,141	$ 149,593	$ 148,053	$  144,443	$	167,680	$  1,686,275	
	$	195	$	242	$	195	$	195	$	194	$	194	$	219	$	290	$	194	$	194	$	196	$	12,884	$	15,193	

Cash Less Expenses

Projected Revenues FY 2021	$  2,153,719
Projected Expenses FY 2021	 $  1,701,469 
Projected Surplus(Deficit) FY 2021	 $	452,250 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$13,206	$231,582	$1,076	$70,474	
$14,684	$292,303	($828)	($15,806)	
$37,435	$625,794	$9,172	$96,836	
$8,089	$133,162	$7,801	$153,855	
$0	$0	$0	$0	
$0	$0	$0	$0	
($1,579)	($22,027)	($108)	($6,830)	

$71,835	
$1,260,814	
$17,113	
$298,529	

PY	PY	
Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$34.66	$39.51	$0.60	($0.00)	
$26.22	$31.54	$1.38	$0.26	
$28.40	$33.19	$1.51	$3.19	
$31.97	$36.21	$1.55	$0.49	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$23.22	$26.67	($3.37)	$0.97	
$29.39	$34.23	$1.77	$2.05	
PY	PY	Vs. PY	Vs. PY
Monthly Year to Date
$379	$17,486
($0.87)	$0.97	
Monthly Year to Date		
$17,047	$213,442		
$29.39	$24.01		

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

PY	PY
Monthly Year to Date	
Vs. PY	Vs. PY
Monthly Year to Date	
381	5,862
560	9,268
1,318	18,857
253	3,677
0	0
0	0
(68)	(826)	24	1,784
(58)	(573)
240	1,009
221	4,142
0	0
0	0
(17)	(218)
410	6,144

31	356
31	356

(52)	(885)
(25)	(518)
(77)	(1,403)

72	427

436	5,524	
2,444	36,838		
580	8,889		
580	8,889		
138	1,886
63	1,438		
201	3,324		
235	3,018		
3,460	52,069		

Rounds of Golf	

Paid Rounds	Monthly			Year to Date		
Rounds of Golf- Associate Member	405		10%	7,646	13%	
Rounds of Golf- CDD Resident	502		13%	8,695	15%	
Rounds of Golf - Public	1,558		40%	19,866	34%	
Rounds of Golf - Golf Now / EZ Links	474		12%	7,819	14%	
Rounds of Golf- Tournaments	-		0%	-	0%	
Rounds of Golf- Misc	-		0%	-	0%	
Rain Check Issued	(85)		-2%	(1,044)	-2%	
Total Paid Rounds	2,854			42,982		
Member Rounds
Rounds of Golf - Members	
	611 		
16%	
	9,245 	
16%	
Total Member Rounds	611			9,245		
Comp Rounds						
Rounds of Golf- Staff/Comp	86		2%	1,001	2%	
Rounds of Golf- Other Comp	38		1%	920	2%	
Total Comp Rounds	124			1,921		
Rounds of golf - GolfNow/EZ Links		307 		8%		3,445 	6%	
TOTAL ROUNDS OF GOLF	3,896	-	100%	-	57,593	100%	
						
Revenues						

Greens Fee Revenue	Monthly			Year to Date		
Rounds of Golf- Associate Member	$14,282		16%	$302,056	19%	
Rounds of Golf- CDD Resident	$13,856		16%	$276,497	18%	
Rounds of Golf - Public	$46,607		52%	$722,630	46%	
Rounds of Golf - Golf Now / EZ Links	$15,890		18%	$287,017	18%	
Rounds of Golf- Tournaments	$0		0%	$0	0%	
Rounds of Golf- Misc	$0		0%	$0	0%	
Rain Check Issued	($1,687)		-2%	($28,857)	-2%	

TOTAL GREENS FEE REVENUE	
$88,948		
100%	
$1,559,343	
100%	
						
Average $ per Round of Golf						

Average $ per round of Golf	Monthly			Year to Date		
Rounds of Golf- Associate Member	$35.26	#DIV/0!		$39.51		
Rounds of Golf- CDD Resident	$27.60			$31.80		
Rounds of Golf - Public	$29.91			$36.38		
Rounds of Golf - Golf Now / EZ Links	$33.52			$36.71		
Rounds of Golf- Tournaments	#DIV/0!			#DIV/0!		
Rounds of Golf- Misc	$0.00			$0.00		
Rain Check Issued	$19.85			$27.64		
TOTAL - Average $ per round of Golf	$31.17			$36.28		
						
	Monthly			Year to Date		
Membership Revenue	 $17,426 			  $230,928 		
Average $ per round of Golf	$28.52			$24.98		

PY - PREVIOUS YEAR