Viera East
Community Development District

Unaudited Financial Reporting
October 31, 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	

10-14	

Golf Course Income Statement	

15-16	

Month by Month- General Fund	

17-20	

Month by Month- Golf Course	

21	

Month by Month- Proshop	

22	
Long Term Debt Report	

23	
FY2022 Tax Receipt Schedule	

Viera East
Community Development District
Combined Balance Sheet October 31, 2021

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$225,074	$162,754	----	----	$478,227	$866,056	
Accounts Receivable	----	----	----	----	$212	$212	
Assessment Receivable	----	----	----	----	$48,207	$48,207	
Due From Golf Course	$10,338	----	----	----	----	$10,338	
Due From General Fund	----	----	$13,800	----	$76,890	$90,690	
Due From Capital Reserve	$209	----	----	----	----	$209	
Due from Debt Service	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$3,512	$3,512	
Due from Capital Projects	----	$23,488	----	----	$3,948	$27,436	
Inventory - Pro Shop	----	----	----	----	$37,653	$37,653	
Investments:						
State Board	----	$121,387	----	----	----	$121,387	
Benefit Assessment- Series 2012	----	----	----	----	$65,033	$65,033	
Reserve - Series 2012	----	----	----	----	$280,134	$280,134	
Bond Service- Series 2012	----	----	----	----	$7	$7	
Bond Service- Series 2006	----	----	$467,427	----	----	$467,427	
Reserve- Series 2020	----	----	$234,605	----	----	$234,605	
Temporary Interest Series 2020	----	----	$270,943	----	----	$270,943	
Project- Series 2020	----	----	----	$4,803,428	----	$4,803,428	
Improvements (Net of Depreciation)	----	----	----	----	$1,138,838	$1,138,838	
Prepaid Expenses- Operations	$11,946	----	----	----	$134,226	$146,172	
Total Assets	$247,568	$307,629	$986,776	$4,803,428	$2,289,810	$8,635,210	
Liabilities						
Accounts Payable	$726	----	----	----	$40,220	$40,946	
Accrued Expenses	$4,296	----	----	----	$14,660	$18,956	
Deferred Revenue- Season Advance	----	----	----	----	$52,718	$52,718	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	----	----	$10,338	$10,548	
Accrued Interest Payable	----	----	----	----	$105,635	$105,635	
Accrued Principal Payable	----	----	----	----	$34,417	$34,417	
Sales Tax Payable	----	----	----	----	$5,762	$5,762	
Event Deposits	----	----	----	----	($287)	($287)	
Due to Golf Course	$76,890	----	$22,922	$3,948	----	$103,760	
Due to Debt Service	$13,800	----	----	----	----	$13,800	
Due to Capital Reserve	----	----	----	$23,488	----	$23,488	
Accrued Payroll Payable	$4,300	----	----	----	$11,860	$16,160	
Bonds Payable - Series 2012	----	----	----	----	$2,895,000	$2,895,000	
Bond Discount	----	----	----	----	($13,414)	($13,414)	
Deferred Loss	----	----	----	----	($130,973)	($130,973)	
Fund Equity						
Net Assets	----	----	----	----	($737,941)	($737,941)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$11,946	----	----	----	----	$11,946	
Unassigned	($40,390)	----	----	----	----	($40,390)	
Assigned- Capital Reserve Fund	----	$307,420	----	----	----	$307,420	
Restricted for Capital Projects	----	----	----	$4,775,992	----	$4,775,992	
Restricted for Debt Service	----	----	$963,854	----	----	$963,854	
Total Liabilities, Fund Equity, Other	$247,568	$307,629	$986,776	$4,803,428	$2,289,810	$8,635,210	

Revenues		
Maintenance Assessments	$808,157	$0	$0	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	
Donations for Park Material	$0	$0	$1,250	$1,250	
Interest Income	$100	$8	$52	$44	
Total Revenues	$864,536	$4,698	$5,992	$1,294	

Administrative Expenditures					
Supervisors Fees	$30,496	$2,541	$1,343	$1,199	
Engineering Fees	$5,000	$417	$0	$417	
Attorney's Fees	$5,000	$417	$0	$417	
Dissemination	$1,000	$83	$83	$0	
Trustee Fees	$5,600	$467	$0	$467	
Annual Audit	$6,500	$542	$0	$542	
Collection Agent	$2,500	$208	$208	$0	
Management Fees	$103,454	$8,621	$8,621	($0)	
Postage	$1,500	$125	$3	$122	
Printing & Binding	$2,500	$208	$32	$176	
Insurance- Liability	$8,040	$670	$583	$87	
Legal Advertising	$1,500	$125	$0	$125	
Other Current Charges	$1,500	$125	$82	$43	
Office Supplies	$1,500	$125	$0	$125	
Dues & Licenses	$175	$15	$175	($160)	
Information Technology	$4,250	$354	$354	($0)	
Total Administrative	$180,515	$15,043	$11,485	$3,558	

Operating Expenditures		
Salaries	$147,487	$12,291	$13,286	($995)	
Administration Fee	$1,388	$116	$100	$16	
FICA Expense	$11,283	$940	$914	$26	
Health Insurance	$17,410	$1,451	$802	$649	
Workers Compensation	$2,891	$241	$239	$2	
Unemployment	$842	$70	$133	($63)	
Other Contractual	$7,500	$625	$1,008	($383)	
Marketing- Lifestyle/Amenities	$18,000	$1,500	$0	$1,500	
Training	$500	$42	$0	$42	
Uniforms	$500	$42	$0	$42	
Total Operating	$207,801	$17,317	$16,481	$835	

Maintenance Expenditures					
Canal Maintenance	$14,000	$1,167	$0	$1,167	
Lake Bank Restoration	$30,000	$2,500	$0	$2,500	
Environmental Services	$20,000	$1,667	$0	$1,667	
Water Management System	$99,000	$8,250	$0	$8,250	
Midge Control	$15,000	$1,250	$0	$1,250	
Contingencies	$2,000	$167	$0	$167	
Fire Line Maintenance	$2,000	$167	$2,000	($1,833)	
Basin Repair	$3,000	$250	$0	$250	
Total Maintenance	$185,000	$15,417	$2,000	$13,417	

Grounds Maintenance Expenditures		
Salaries	$166,108	$13,842	$12,209	$1,634	
Administrative Fees	$3,446	$287	$200	$87	
FICA	$12,707	$1,059	$894	$165	
Health Insurance	$28,182	$2,349	$1,085	$1,263	
Workers Compensation	$3,256	$271	$220	$52	
Unemployment	$2,506	$209	$0	$209	
Telephone	$6,250	$521	$557	($37)	
Utilities	$7,200	$600	$399	$201	
Property Appraiser	$1,990	$166	$0	$166	
Insurance- Property	$2,197	$183	$220	($36)	
Repairs	$15,000	$1,250	$1,095	$155	
Fuel	$10,000	$833	$1,687	($853)	
Park Maintenance	$7,500	$625	$0	$625	
Sidewalk Repair	$10,000	$833	$0	$833	
Chemicals	$4,000	$333	$0	$333	
Contingencies	$4,000	$333	$0	$333	
Refuse	$6,000	$500	$240	$260	
Office Supplies	$750	$63	$0	$63	
Uniforms	$3,000	$250	$215	$35	
Fire Alarm System	$7,500	$625	$512	$113	
Rain Bird Pump System	$27,576	$2,298	$2,298	($0)	
Total Grounds Maintenance	$329,168	$27,431	$21,830	$5,601	
					
Total Expenditures	$902,484	$75,207	$51,796	$23,411	
					
Operating Income (Loss)	($37,948)	($70,509)	($45,804)	$24,705	

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)	($70,509)	($45,804)	$24,705	
					
Beginning Fund Balance	$42,948		$193,359		
					
Ending Fund Balance	$0		$147,556		

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending October 31, 2021

Adopted
Budget

Prorated Budget
10/31/21

Actual
10/31/21

Variance

Revenues

Interest Income	$1,000	$83	$10	($74)	
Reserve Funding - Transfer In (General)	$5,000	$0	$0	$0	
Reserve Funding - Transfer In (Golf)	$6,694	$0	$0	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$12,694	$83	$10	($74)	

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)		$10		
					
Beginning Fund Balance	$315,696		$307,410		
					
Ending Fund Balance	$203,390		$307,420		

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending October 31, 2021

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending October 31, 2021

	Adopted
Budget	Prorated Budget
10/31/21	Actual
10/31/21		
Variance		
Revenues							
Special Assessments	$2,089,942	$0		$0		$0	
Interest Income	$100	$8		$2		($6)	
Total Revenues	$2,090,042	$8		$2		($6)	

Expenditures							
Series 2006 Interest-11/1	
$65,119	
$0		
$0		
$0	
Interest-5/1	$65,119	$0		$0		$0	
Principal-5/1	$2,265,000	$0		$0		$0	
Total Expenditures	$2,395,238	$0		$0		$0	

Excess Revenues/(Expenditures)	($305,196)	$2	
			
Beginning Fund Balance	$458,327	$458,303	
			
Ending Fund Balance	$153,131	$458,305	

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending October 31, 2021

Adopted
Budget

Prorated Budget	Actual
10/31/21	10/31/21

Variance

Revenues

Interest Income	$500	$42	$2	($40)	
Total Revenues	$500	$42	$2	($40)	

Expenditures					
Series 2020 Interest-11/1	
$90,308	
$0	
$0	
$0	
Interest-5/1	$90,308	$0	$0	$0	
Total Expenditures	$180,615	$0	$0	$0	
					
Excess Revenues/(Expenditures)	($180,115)		$2		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$505,549		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending October 31, 2021

Actual
10/31/21

Revenues

Interest Income	$20

$20

Total Revenues

Expenditures

Capital Outlay	$3,948
Cost of Issuance	$0

$3,948

Total Expenditures

($3,928)

Excess Revenues/(Expenditures)

$4,779,920

Beginning Fund Balance

$4,775,992

Ending Fund Balance

Number of Rounds		
Paid Rounds	35,250		3,263	1,782	1,481		3,263	35,250	(31,987)	
Member Rounds	10,000		701	505	196		701	10,000	(9,299)	
Comp Rounds	3,000		214	152	62		214	3,000	(2,786)	
EZ Links	3,000		0	152	(152)		-	3,000	(3,000)	
GolfNow	2,000		308	101	207		308	2,000	(1,692)	
Total Memberships	60		9	-	9		75	60	15	
Revenue per Round										
Paid Rounds	$40		$40	$55	($15)		$40	$3	$37	
Revenues										
Greens Fees	$1,426,357		$129,023	$97,705	$31,318		$129,023	$97,705	$31,318	
Gift Cards- Sales	$25,000		$349	$1,713	($1,364)		$349	$1,713	($1,364)	
Gift Cards- Usage	($25,000)		($1,925)	($1,713)	($213)		($1,925)	($1,713)	($213)	
Season Advance/Trail Fees	$210,000		$20,573	$14,385	$6,188		$20,573	$14,385	$6,188	
Associate Memberships	$42,000		$1,738	$2,877	($1,139)		$1,738	$2,877	($1,139)	
Driving Range	$80,000		$7,266	$5,480	$1,786		$7,266	$5,480	$1,786	
Golf Lessons	$2,100		$175	$144	$31		$175	$144	$31	
Merchandise Sales	$115,000		$12,204	$7,878	$4,326		$12,204	$7,878	$4,326	
Restaurant	$20,000		$23,852	$1,370	$22,482		$23,852	$1,370	$22,482	
Assessments -Recreation Operating	$18,239		$1,519	$1,519	$0		$1,519	$1,519	$0	
Miscellaneous Income	$15,000		$1,319	$1,250	$69		$1,319	$1,250	$69	
Total Revenues	$1,928,696		$196,093	$132,608	$63,485		$196,093	$132,608	$63,485	

Golf Course Expenditures										
Other Contractual Services	$15,000		$1,246	$1,250	$3		$1,246	$1,250	$3	
Telephone	$2,500		$106	$208	$102		$106	$208	$102	
Postage	$2,000		$0	$167	$167		$0	$167	$167	
Printing & Binding	$1,000		$0	$83	$83		$0	$83	$83	
Utilities	$15,900		$202	$1,324	$1,123		$202	$1,324	$1,123	
Repairs & Maintenance	$8,000		$2,527	$666	($1,861)		$2,527	$666	($1,861)	
Marketing- Golf Marketing	$39,000		$1,735	$3,249	$1,514		$1,735	$3,249	$1,514	
Bank Charges	$35,000		$2,979	$2,916	($64)		$2,979	$2,916	($64)	
Office Supplies	$4,000		$636	$333	($303)		$636	$333	($303)	
Operating Supplies	$5,000		$157	$417	$260		$157	$417	$260	
Dues, Licenses & Subscriptions	$8,000		$180	$666	$486		$180	$666	$486	
Drug Testing- All departments	$500		$0	$42	$42		$0	$42	$42	
Training, Education & Employee Relations	$3,000		$0	$250	$250		$0	$250	$250	
Contractual Security	$3,000		$0	$250	$250		$0	$250	$250	
IT Services	$3,000		$810	$250	($560)		$810	$250	($560)	
Total Golf Course Expenditures	$144,900		$10,578	$12,070	$1,492		$10,578	$12,070	$1,492	

Restaurant Expenditures										
Restaurant Manager Contract	$0		$6,338	$0	($6,338)		$6,338	$0	($6,338)	
Salaries	$0		$9,259	$0	($9,259)		$9,259	$0	($9,259)	
Administrative Fee	$0		$422	$0	($422)		$422	$0	($422)	
FICA Expense	$0		$801	$0	($801)		$801	$0	($801)	
Health Insurance	$0		$0	$0	$0		$0	$0	$0	
Workers Compensation	$0		$140	$0	($140)		$140	$0	($140)	
Unemployment	$0		$459	$0	($459)		$459	$0	($459)	
Utilities	$0		$349	$0	($349)		$349	$0	($349)	
Pest Control	$1,200		$122	$79	($43)		$122	$79	($43)	
Equipment Lease	$1,100		$101	$72	($29)		$101	$72	($29)	
Janitorial Services	$0		$0	$0	$0		$0	$0	$0	
Repairs	$0		$4,782	$0	($4,782)		$4,782	$0	($4,782)	
Kitchen Equipment/Supplies	$0		$4,317	$0	($4,317)		$4,317	$0	($4,317)	
Paper & Plastic Supplies	$0		$512	$0	($512)		$512	$0	($512)	
Operating Supplies	$0		$6,809	$0	($6,809)		$6,809	$0	($6,809)	
Food Cost	$0		$11,959	$0	($11,959)		$11,959	$0	($11,959)	
Snack Cost	$0		$1,634	$0	($1,634)		$1,634	$0	($1,634)	
Beer Cost	$0		$4,292	$0	($4,292)		$4,292	$0	($4,292)	
Beverage Cost	$0		$2,537	$0	($2,537)		$2,537	$0	($2,537)	
Liquor Cost	$0		$461	$0	($461)		$461	$0	($461)	
First Aid	$0		$171	$0	($171)		$171	$0	($171)	
IT Services	$0		$3,950	$0	($3,950)		$3,950	$0	($3,950)	
Uniforms	$0		$12	$0	($12)		$12	$0	($12)	
Dues & License	$0		$455	$0	($455)		$455	$0	($455)	
Total Restaurant Expenditures	$2,300		$59,882	$151	($59,731)		$59,882	$151	($59,731)	

Golf Operation Expenditures										
Salaries	$239,595		$19,463	$19,965	$503		$19,463	$19,965	$503	
Administrative Fee	$19,039		$1,427	$1,587	$159		$1,427	$1,587	$159	
FICA Expense	$18,329		$1,475	$1,527	$52		$1,475	$1,527	$52	
Health Insurance	$739		$774	$62	($713)		$774	$62	($713)	
Workers Compensation	$4,696		$350	$391	$41		$350	$391	$41	
Unemployment	$12,835		$401	$1,070	$668		$401	$1,070	$668	
Golf Printing	$2,200		$0	$183	$183		$0	$183	$183	
Utilities	$22,500		$202	$1,875	$1,673		$202	$1,875	$1,673	
Repairs	$250		$50	$21	($29)		$50	$21	($29)	
Pest Control	$1,200		$122	$100	($22)		$122	$100	($22)	
Supplies	$10,000		$508	$833	$325		$508	$833	$325	
Uniforms	$1,500		$0	$125	$125		$0	$125	$125	
Training, Education & Employee Relations	$2,000		$0	$167	$167		$0	$167	$167	
Fuel	$500		$0	$42	$42		$0	$42	$42	
Cart Lease	$87,763		$7,363	$7,314	($49)		$7,363	$7,314	($49)	
Cart Maintenance	$4,000		$1,148	$333	($814)		$1,148	$333	($814)	
Driving Range	$10,000		$0	$833	$833		$0	$833	$833	
Total Golf Operation Expenditures	$437,146		$33,283	$36,428	$3,145		$33,283	$36,428	$3,145	

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

Merchandise Sales										
Cost of Goods Sold	$77,000		$5,774	$6,417	$643		$5,774	$6,417	$643	
Total Merchandise Sales	$77,000		$5,774	$6,417	$643		$5,774	$6,417	$643	

Golf Course Maintenance										
Salaries	$420,047		$38,081	$35,004	($3,077)		$38,081	$35,004	($3,077)	
Administrative Fees	$9,595		$701	$800	$99		$701	$800	$99	
FICA Expense	$32,134		$2,851	$2,678	($173)		$2,851	$2,678	($173)	
Employee Insurance	$43,225		$2,311	$3,602	$1,291		$2,311	$3,602	$1,291	
Workers Compensation	$9,341		$685	$778	$93		$685	$778	$93	
Unemployment	$7,165		$71	$597	$526		$71	$597	$526	
Fire Alarm System	$4,000		$202	$333	$132		$202	$333	$132	
Utilities/Water	$26,200		$2,736	$2,183	($553)		$2,736	$2,183	($553)	
Repairs	$48,000		$3,640	$4,000	$360		$3,640	$4,000	$360	
Fuel & Oil	$40,000		$112	$3,333	$3,222		$112	$3,333	$3,222	
Pest Control	$1,000		$1,231	$83	($1,147)		$1,231	$83	($1,147)	
Irrigation/Drainage	$30,000		$990	$2,500	$1,510		$990	$2,500	$1,510	
Sand and Topsoil	$26,500		$497	$2,208	$1,711		$497	$2,208	$1,711	
Flower/Mulch	$7,000		$32,052	$583	($31,468)		$32,052	$583	($31,468)	
Fertilizer	$139,000		$0	$11,583	$11,583		$0	$11,583	$11,583	
Seed/Sod	$16,500		$207	$1,375	$1,168		$207	$1,375	$1,168	
Trash Removal	$2,000		$0	$167	$167		$0	$167	$167	
Contingency	$6,000		$53	$500	$447		$53	$500	$447	
First Aid	$800		$0	$67	$67		$0	$67	$67	
Office Supplies	$1,000		$3,147	$83	($3,064)		$3,147	$83	($3,064)	
Operating Supplies	$15,000		$0	$1,250	$1,250		$0	$1,250	$1,250	
Training	$1,000		$0	$83	$83		$0	$83	$83	
Janitorial Supplies	$1,000		$0	$83	$83		$0	$83	$83	
Janitorial Services	$20,000		$707	$1,667	$960		$707	$1,667	$960	
Soil & Water Testing	$1,000		$669	$83	($586)		$669	$83	($586)	
Uniforms	$8,500		$0	$708	$708		$0	$708	$708	
Equipment Rental	$2,000		$8,520	$167	($8,353)		$8,520	$167	($8,353)	
Equipment Lease	$177,975		$0	$14,831	$14,831		$0	$14,831	$14,831	
Small Tools	$500		$0	$42	$42		$0	$42	$42	
Total Golf Course Maintenance	$1,096,482		$99,460	$91,374	($8,087)		$99,460	$91,374	($8,087)	

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

Administrative Expenditures										
Legal Fees	$1,500		$0	$125	$125		$0	$125	$125	
Engineering	$0		$210	$0	($210)		$210	$0	($210)	
Arbitrage	$600		$0	$50	$50		$0	$50	$50	
Dissemination	$1,000		$83	$83	$0		$83	$83	$0	
Trustee Fees	$4,100		$0	$342	$342		$0	$342	$342	
Annual Audit	$1,500		$0	$125	$125		$0	$125	$125	
Golf Course Administrative Services	$56,280		$4,690	$4,690	$0		$4,690	$4,690	$0	
Insurance	$85,019		$7,531	$7,085	($446)		$7,531	$7,085	($446)	
Property Taxes	$10,000		$0	$833	$833		$0	$833	$833	
Total Administrative Expenditures	$159,999		$12,515	$13,333	$819		$12,515	$13,333	$819	
										
Total Revenues	$1,928,696		$196,093	$132,608	$63,485		$196,093	$132,608	$63,485	
										
Total Expenditures	$1,917,827		$221,491	$159,772	($61,719)		$221,491	$159,772	-$61,719	
										
Operating Income (Loss)	$10,869		($25,399)	($27,165)	$1,766		($25,399)	($27,165)	$1,766	
Non Operating Revenues/(Expenditures)										
Special Assessments	$560,250		$46,688	$46,688	$1		$46,688	$46,688	$1	
Interest Income	$1,000		$1	$83	($82)		$1	$83	($82)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)		$0	($558)	($558)		$0	($558)	$558	
Interest Expense	($140,425)		($11,702)	($11,702)	$0		($11,702)	($11,702)	$0	
Principal Expense	($425,000)		($34,417)	($35,417)	$1,000		($34,417)	($35,417)	$1,000	
Total Non Operating Revenues/(Expenditures)	($10,869)		$571	($906)	$361		$571	($906)	$1,476	
										
Change in Net Assets	$0		($24,828)	($28,070)	$2,127		($24,828)	($28,070)	$3,242	
										
Beginning Net Assets	$0		----	----	----		($713,112)	----	----	
										
Ending Net Assets	$0		----	----	----		($737,941)	----	----	

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Golf Course Administrative Services	$4,690	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,690	
Donations for Park Material	$1,250	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,250	
Interest Income	$52	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$52	
Total Revenues	$5,992	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$5,992	

Administrative Expenditures																				
Supervisors Fees	$1,343	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,343	
Engineering Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Attorney's Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Dissemination	$83	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$83	
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	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$208	
Management Fees	$8,621	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$8,621	
Postage	$3	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3	
Printing & Binding	$32	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$32	
Insurance- Liability	$583	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$583	
Legal Advertising	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Current Charges	$82	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$82	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Dues & Licenses	$175	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$175	
Information Technology	$354	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$354	
Total Administrative	$11,485	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$11,485	

Operating Expenditures																				
Salaries	$13,286	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$13,286	
Administration Fee	$100	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$100	
FICA Expense	$914	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$914	
Health Insurance	$802	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$802	
Workers Compensation	$239	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$239	
Unemployment	$133	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$133	
Other Contractual	$1,008	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,008	
Marketing- Lifestyle/Amenities	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
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	$16,481	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$16,481	

	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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Water Management System	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Midge Control	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Fire Line Maintenance	$2,000	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,000	
Basin Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$2,000	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,000	

Grounds Maintenance Expenditures																				
Salaries	$12,209	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$12,209	
Administrative Fees	$200	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$200	
FICA	$894	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$894	
Health Insurance	$1,085	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,085	
Workers Compensation	$220	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$220	
Unemployment	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Telephone	$557	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$557	
Utilities	$399	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$399	
Property Appraiser	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Insurance- Property	$220	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$220	
Repairs	$1,095	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,095	
Fuel	$1,687	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,687	
Park Maintenance	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Sidewalk Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Refuse	$240	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$240	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$215	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$215	
Fire Alarm System	$512	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$512	
Rain Bird Pump System	$2,298	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,298	
Total Grounds Maintenance	$21,830	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$21,830	
																				
Total Expenditures	$51,796	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$51,796	
																				
Operating Income (Loss)	($45,804)	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	($45,804)	

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)	($45,804)	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	($45,804)	

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	0	0		0	0		0		0		0		0		0	0	0	3,263	
Member Rounds	701	0	0		0	0		0		0		0		0		0	0	0	701	
Comp Rounds	214	0	0		0	0		0		0		0		0		0	0	0	214	
EZ Links	0	0	0		0	0		0		0		0		0		0	0	0	-	
GolfNow	308	0	0		0	0		0		0		0		0		0	0	0	308	
Revenue per Round																				
Paid Rounds	$40	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$40	
Revenues:																				
Greens Fees	$129,023	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$129,023	
Gift Cards - Sales	$349	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$349	
Gift Cards - Usage	($1,925)	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	($1,925)	
Season Advance/Trail Fees	$20,573	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$20,573	
Associate Memberships	$1,738	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,738	
Driving Range	$7,266	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,266	
Golf Lessons	$175	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$175	
Merchandise Sales	$12,204	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$12,204	
Restaurant	$23,852	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$23,852	
Special Assessments - Operations	$1,519	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,519	
Miscellaneous Income	$1,319	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,319	
Total Revenues	$196,093	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$196,093	

Golf Course Expenditures:																				
Other Contractual Services	$1,246	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,246	
Telephone/Internet	$106	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$106	
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	$202	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$202	
Repairs & Maintenance	$2,527	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,527	
Advertising	$1,735	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,735	
Bank Charges	$2,979	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,979	
Office Supplies	$636	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$636	
Operating Supplies	$157	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$157	
Dues, Licenses & Subscriptions	$180	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$180	
Drug Testing - All Departments	$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	
Contractual Security	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
IT Services	$810	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$810	
Total Golf Course Expenditures	$10,578	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$10,578	

	October	November	December	January		February	March		April		May		June		July		August	September	Total	
Restaurant Expenditures:																				
Restaurant Manager Contract	$6,338	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$6,338	
Salaries	$9,259	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$9,259	
Administrative Fee	$422	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$422	
FICA Expense	$801	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$801	
Health Insurance	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Workers Compensation	$140	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$140	
Unemployment	$459	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$459	
Utilities	$349	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$349	
Pest Control	$122	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$122	
Equipment Lease	$101	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$101	
Janitorial Services	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Repairs	$4,782	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,782	
Kitchen Equipment/Supplies	$4,317	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,317	
Paper & Plastic Supplies	$512	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$512	
Operating Supplies	$6,809	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$6,809	
Food Cost	$11,959	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$11,959	
Snack Cost	$1,634	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,634	
Beer Cost	$4,292	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,292	
Beverage Cost	$2,537	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,537	
Liquor Cost	$461	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$461	
First Aid	$171	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$171	
IT Services	$3,950	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,950	
Uniforms	$12	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$12	
Dues & License	$455	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$455	
Total Restaurant Expenditures	$59,882	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$59,882	

Golf Operations:
Salaries	

$19,463	

$0	

$0		

$0	

$0		

$0		

$0		

$0		

$0		

$0	

$0	

$0	

$19,463	
Administrative Fee	$1,427	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,427	
FICA Expense	$1,475	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,475	
Health Insurance	$774	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$774	
Workers Compensation	$350	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$350	
Unemployment	$401	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$401	
Golf Printing	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities	$202	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$202	
Repairs	$50	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$50	
Pest Control	$122	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$122	
Supplies	$508	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$508	
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	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,363	
Cart Maintenance	$1,148	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,148	
Driving Range	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Total Golf Operation Expenditures	$33,283	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$33,283	

	October	November	December	January		February	March		April		May		June		July		August	September	Total	
Merchandise Sales:																				
Cost of Goods Sold	$5,774	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$5,774	
Total Merchandise Sales	$5,774	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$5,774	

Golf Course Maintenance:
Salaries	

$38,081	

$0	

$0		

$0	

$0		

$0		

$0		

$0		

$0		

$0	

$0	

$0	

$38,081	
Administrative Fees	$701	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$701	
FICA Expense	$2,851	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,851	
Employee Insurance	$2,311	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,311	
Workers Compensation	$685	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$685	
Unemployment	$71	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$71	
Fire Alarm System	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Utilities/Water	$202	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$202	
Repairs	$2,736	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$2,736	
Fuel & Oil	$3,640	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,640	
Pest Control	$112	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$112	
Irrigation/Drainage	$1,231	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$1,231	
Sand and Topsoil	$990	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$990	
Flower/Mulch	$497	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$497	
Fertilizer	$32,052	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$32,052	
Seed/Sod	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$207	
Contingency	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
First Aid	$53	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$53	
Office Supplies	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Operating Supplies	$3,147	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$3,147	
Training	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Janitorial Supplies	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Janitorial Services	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Soil & Water Testing	$707	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$707	
Uniforms	$669	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$669	
Equipment Rental	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Equipment Lease	$8,520	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$8,520	
Small Tools	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$99,460	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$99,460	

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0		

$0	

$0		

$0		

$0		

$0		

$0		

$0	

$0	

$0	

$0	
Engineering	$210	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$210	
Arbitrage	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Dissemination	$83	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$83	
Trustee Fees	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Annual Audit	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Golf Course Administrative Services	$4,690	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$4,690	
Insurance	$7,531	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$7,531	
Property Taxes	$0	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$0	
Total Administrative Expenditures	$12,515	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$12,515	
																				
Total Revenues	$196,093	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$196,093	
																				
Total Expenditures	$221,491	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	$221,491	
																				
Operating Income (Loss)	($25,399)	$0	$0		$0	$0		$0		$0		$0		$0		$0	$0	$0	($25,399)	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Non Operating Revenues/(Expenditures):
Special Assessments - Debt Service	
$46,688	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$46,688	
Interest Income	$1	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($11,702)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($11,702)	
Principal Expense	($34,417)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($34,417)	
Total Non Operating Revenues/(Expenditures)	$571	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$571	
														
Net Non Operating Income / (Loss)	($24,828)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	($24,828)	

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	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$12,204	
Total Revenues	$12,204	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$12,204	

Expenditures														
Cost of Goods Sold	$5,774	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,774	
Total Expenditures	$5,774	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,774	
														
Operating Income (Loss)	$6,430	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,430	

Viera East
Community Development District Long Term Debt Report

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

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

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,134	
Bonds outstanding - 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less: May 1, 2019 Principal	($395,000)	
Less: May 1, 2020 Principal	($410,000)	
Less: May 1, 2021 Principal	($425,000)	
Current Bonds Outstanding	$2,470,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:	2% to 2.75%	
Maturity Date:	5/1/1938	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$234,591	
Reserve Fund Balance:	$234,605	
Bonds outstanding - 7/10/20	$7,685,000	
Current Bonds Outstanding	$7,685,000	

Page 21

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

	Actuals
10/31/20		Actuals
10/31/21		
Variance		Year to Date
10/31/20		Year to Date
10/31/21		
Variance	

Revenues:
Greens Fees	

$	107,375		

$	129,023		

$	21,648		

$  1,298,367		

$	129,023		

$	(1,169,344)	
Gift Cards - Sales	$	458		$	349		$	(110)		$	7,555		$	349		$	(7,206)	
Gift Cards - Usage	$	(803)		$	(1,925)		$	(1,122)		$	(12,531)		$	(1,925)		$	10,606	
Season Advance/Trail Fees	$	18,051		$	20,573		$	2,522		$	213,683		$	20,573		$	(193,111)	
Associate Memberships	$	3,950		$	1,738		$	(2,212)		$	37,130		$	1,738		$	(35,392)	
Driving Range	$	5,963		$	7,266		$	1,304		$	74,807		$	7,266		$	(67,541)	
Golf Lessons	$	175		$	175		$	-		$	2,040		$	175		$	(1,865)	
Merchandise Sales	$	9,238		$	12,204		$	2,965		$	111,694		$	12,204		$	(99,490)	
Restaurant	$	2,359		$	23,852		$	21,493		$	25,671		$	23,852		$	(1,819)	
Special Assessments - Operations	$	1,519		$	1,519		$	-		$	22,527		$	1,519		$	(21,008)	
Miscellaneous Income	 $	2,867 		 $	1,319 		 $	(1,548) 		 $	23,945 		 $	1,319 		 $	(22,626) 	
Total Revenues	 $	151,152 		 $	196,093 		 $	44,941 		 $  1,804,888 		 $	196,093 		 $	(1,608,796) 	
Expenditures:
Golf Course Expenditures	
$	5,667		
$	10,578		
$	(4,911)		
$	132,529		
$	10,578		
$	121,951	
Restaurant	$	195		$	59,882		$	(59,687)		$	2,412		$	59,882		$	(57,469)	
Golf Operations	$	31,062		$	33,283		$	(2,221)		$	407,350		$	33,283		$	374,067	
Merchandise Sales	$	6,482		$	5,774		$	708		$	90,995		$	5,774		$	85,221	
Golf Course Maintenance	$	75,915		$	99,460		$	(23,545)		$  1,005,634		$	99,460		$	906,174	
Administrative	 $	12,637 		 $	12,515 		 $	123 		 $	147,138 		 $	12,515 		 $	134,623 	
Total Expenditures	 $	131,958 		 $	221,491 		 $	(89,533) 		 $  1,786,058 		 $	221,491 		 $	1,564,566 	
Operating Income/(Loss)	 $	19,193 		 $	(25,399) 		 $	(44,592) 		 $	18,831 		 $	(25,399) 		 $	(44,229) 	

PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
$20,332	$20,332	$2,821	$2,821	
$20,322	$20,322	$2,878	$2,878	
$52,127	$52,127	$7,816	$7,816	
$17,293	$17,293	$2,983	$2,983	
$0	$0	$0	$0	
$0	$0	$0	$0	
($1,009)	($1,009)	($719)	($719)	

$109,065	
$109,065	
$15,779	
$15,779	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$37.10	$37.10	$0.61	$0.61	
$28.42	$28.42	$1.75	$1.75	
$33.29	$33.29	$2.87	$2.87	
$36.87	$36.87	$1.31	$1.31	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$28.83	$28.83	($4.14)	($4.14)	
$33.42	$33.42	$2.22	$2.22	
PY	PY	Vs. PY
Monthly
$2,522
$3.10	Vs. PY
Year to Date
$2,522
$3.10	
Monthly	Year to Date			
$18,050	$18,050			
$25.75	$25.75			

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

PY	PY
Monthly	Year to Date	
Vs. PY	Vs. PY
Monthly	Year to Date	
548	548
715	715
1,566	1,566
469	469
0	0
0	0
(35)	(35)	66	66
54	54
92	92
62	62
0	0
0	0
(35)	(35)
239	239

12	12
12	12

(86)	(86)
(30)	(30)
(116)	(116)

23	23

158	158	
3,263	3,263		
701	701		
701	701		
175	175
62	62		
237	237		
285	285		
4,486	4,486		

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	614	13%	614	13%	
Rounds of Golf- CDD Resident	769	17%	769	17%	
Rounds of Golf - Public	1,658	36%	1,658	36%	
Rounds of Golf - Golf Now / EZ Links	531	11%	531	11%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(70)	-2%	(70)	-2%	
Total Paid Rounds	3,502		3,502		
Member Rounds
Rounds of Golf - Members	
	713 	
15%	
	713 	
15%	
Total Member Rounds	713		713		
Comp Rounds					
Rounds of Golf- Staff/Comp	89	2%	89	2%	
Rounds of Golf- Other Comp	32	1%	32	1%	
Total Comp Rounds	121		121		
Rounds of golf - GolfNow/EZ Links		308 	7%		308 	7%	
TOTAL ROUNDS OF GOLF	4,644	100%	4,644	100%	
					
Revenues					

Greens Fee Revenue	Monthly		Year to Date		
Rounds of Golf- Associate Member	$23,153	19%	$23,153	19%	
Rounds of Golf- CDD Resident	$23,200	19%	$23,200	19%	
Rounds of Golf - Public	$59,943	48%	$59,943	48%	
Rounds of Golf - Golf Now / EZ Links	$20,276	16%	$20,276	16%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($1,728)	-1%	($1,728)	-1%	

TOTAL GREENS FEE REVENUE	
$124,844	
100%	
$124,844	
100%	
					
Average $ per Round of Golf					

Average $ per round of Golf	Monthly		Year to Date		
Rounds of Golf- Associate Member	$37.71		$37.71		
Rounds of Golf- CDD Resident	$30.17		$30.17		
Rounds of Golf - Public	$36.15		$36.15		
Rounds of Golf - Golf Now / EZ Links	$38.18		$38.18		
Rounds of Golf- Tournaments	#DIV/0!		#DIV/0!		
Rounds of Golf- Misc	$0.00		$0.00		
Rain Check Issued	$24.69		$24.69		
TOTAL - Average $ per round of Golf	$35.65		$35.65		
					
	Monthly		Year to Date		
Membership Revenue		$20,572 			$20,572 		
Average $ per round of Golf	$28.85		$28.85		

PY - PREVIOUS YEAR

$	90,912	$	59,908	$	47,795	$	72,700	$	130,426	$	219,827	$	257,517	$  260,222	$  250,575	$  214,214	$	191,019	

$	59,908	$	47,795	$	72,700	$	130,426	$	219,827	$	257,517	$	260,222	$  250,575	$  214,214	$  191,019	$	128,697	

Viera East Cash Flow Analysis FY 2022

I. Cash Flows:	Actuals	Projections	
	October		November	December	January	February	March	April	May	June	July	August	September	Totals	
Starting Funds
Carry Forward	$	116,311
Revenues	
Golf Course
Course Operations
Restaurant	$	196,093		$	129,329	$	148,243	$	185,306	$	218,166	$	249,879	$	198,106	$	162,953	$  150,727	$  123,980	$  137,162	$	97,999	$  1,997,943	
	$	172,240		$	128,017	$	146,905	$	183,770	$	216,242	$	247,611	$	195,506	$	160,895	$  149,037	$  122,418	$  135,880	$	96,579	$  1,955,101	
	$	23,852		$	1,312	$	1,338	$	1,536	$	1,924	$	2,268	$	2,600	$	2,058	$	1,690	$	1,562	$	1,282	$	1,420	$	42,842	
		
Total All Cash $	312,403	$	220,241	$	208,151	$	233,101	$	290,866	$	380,305	$	417,933	$	420,470	$  410,948	$  374,555	$  351,376	$	289,018	$  1,997,943	

Expenses	
Golf Course
Course Operations
Restaurant	$	221,491		$	160,333	$	160,356	$	160,401	$	160,440	$	160,478	$	160,416	$	160,249	$  160,373	$  160,341	$  160,357	$	160,321	$  1,985,557	
	$	161,610		$	160,179	$	160,179	$	160,179	$	160,179	$	160,179	$	160,179	$	160,054	$  160,194	$  160,194	$  160,194	$	160,205	$  1,923,526	
	$	59,882		$	154	$	177	$	221	$	261	$	299	$	237	$	194	$	180	$	147	$	163	$	116	$	62,031	

Cash Less Expenses $	90,912

Projected Revenues FY 2022	$  1,997,943
Projected Expenses FY 2022	 $  1,985,557 
Projected Surplus(Deficit) FY 2022	 $	12,386