Viera East
Community Development District

Unaudited Financial Reporting
July 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 July 31, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$602,397	$583,275	----	----	$593,326	$1,778,998	
Accounts Receivable	----	----	----	----	$328	$328	
Due From Golf Course	$59,809	----	----	----	----	$59,809	
Due From General Fund	----	----	----	----	$268,718	$268,718	
Due from Capital Reserve	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$5,590	$5,590	
Due from Capital Projects	----	$154,918	----	----	----	$154,918	
Inventory - Pro Shop	----	----	----	----	$42,142	$42,142	
Inventory - Hook and Eagle	----	----	----	----	$23,492	$23,492	
Investments:						
State Board	----	$122,167	----	----	----	$122,167	
Benefit Assessment- Series 2012	----	----	----	----	$4,127	$4,127	
Reserve - Series 2012	----	----	----	----	$280,138	$280,138	
Bond Service- Series 2012	----	----	----	----	$7	$7	
Reserve- Series 2020	----	----	$234,614	----	----	$234,614	
Temporary Interest Series 2020	----	----	$90,335	----	----	$90,335	
Project- Series 2020	----	----	----	$2,758,620	----	$2,758,620	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Debt	----	----	----	----	$91,833	$91,833	
Prepaid Expenses- Operations	$3,074	----	----	----	$31,202	$34,276	
Total Assets	$665,281	$860,360	$324,949	$2,758,620	$2,452,857	$7,062,066	
Liabilities						
Accounts Payable	$19,772	----	----	----	$30,248	$50,020	
Accrued Expenses	----	----	----	----	$106	$106	
Deferred Revenue- Season Advance	----	----	----	----	$54,371	$54,371	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$3,039	$3,039	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$154,637	$154,637	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	----	----	----	$59,809	$59,809	
Accrued Interest Payable	----	----	----	----	$53,706	$53,706	
Sales Tax Payable	----	----	----	----	$20,319	$20,319	
Event Deposits	----	----	----	----	($9,038)	($9,038)	
Due to Golf Course	$268,718	$22,922	----	----	----	$291,641	
Due to Capital Reserve	----	----	----	$154,918	----	$154,918	
Accrued Payroll Payable	$13,191	----	----	----	$36,042	$49,233	
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	----	----	----	----	($277,810)	($277,810)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$3,074	----	----	----	----	$3,074	
Unassigned	$184,526	----	----	----	----	$184,526	
Assigned- Capital Reserve Fund	----	$837,437	----	----	----	$837,437	
Restricted for Capital Projects	----	----	----	$2,603,702	----	$2,603,702	
Restricted for Debt Service	----	----	$324,949	----	----	$324,949	
Total Liabilities, Fund Equity, Other	$665,281	$860,360	$324,949	$2,758,620	$2,452,857	$7,062,066	

Revenues		
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$46,900	$46,900	$0	
Donations for Park Material	$0	$0	$5,975	$5,975	
Miscellaneous Income- Farmers Market	$0	$0	$13,871	$13,871	
Interest Income	$100	$83	$55	($29)	
Total Revenues	$864,536	$855,139	$874,957	$19,817	

Administrative Expenditures					
Supervisors Fees	$30,496	$25,413	$20,990	$4,424	
Engineering Fees	$5,000	$4,167	$875	$3,292	
Attorney's Fees	$5,000	$4,167	$9,528	($5,361)	
Dissemination	$1,000	$833	$833	$0	
Trustee Fees	$5,600	$4,667	$0	$4,667	
Annual Audit	$6,500	$5,417	$0	$5,417	
Collection Agent	$2,500	$2,083	$2,083	$0	
Management Fees	$103,454	$86,211	$86,212	($0)	
Postage	$1,500	$1,250	$1,571	($321)	
Printing & Binding	$2,500	$2,083	$4,655	($2,571)	
Insurance- Liability	$8,040	$6,700	$5,830	$870	
Legal Advertising	$1,500	$1,250	$797	$453	
Other Current Charges	$1,500	$1,250	$242	$1,008	
Office Supplies	$1,500	$1,250	$180	$1,070	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$3,542	$3,542	($0)	
Total Administrative	$180,515	$150,458	$137,511	$12,947	

Operating Expenditures		
Salaries	$147,487	$122,906	$129,616	($6,711)	
Administration Fee	$1,388	$1,157	$925	$232	
FICA Expense	$11,283	$9,403	$9,267	$135	
Health Insurance	$17,410	$14,508	$14,352	$157	
Workers Compensation	$2,891	$2,409	$2,085	$325	
Unemployment	$842	$702	$681	$21	
Other Contractual	$7,500	$6,250	$11,983	($5,733)	
Marketing- Lifestyle/Amenities	$18,000	$15,000	$15,899	($899)	
Training	$500	$417	$0	$417	
Uniforms	$500	$417	$0	$417	
Total Operating	$207,801	$173,168	$184,808	($11,640)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$11,667	$0	$11,667	
Lake Bank Restoration	$30,000	$24,000	$24,000	$0	
Environmental Services	$20,000	$16,667	$1,409	$15,258	
Water Management System	$99,000	$82,500	$95,762	($13,262)	
Midge Control	$15,000	$12,500	$0	$12,500	
Contingencies	$2,000	$1,667	$3,157	($1,491)	
Fire Line Maintenance	$2,000	$2,000	$2,000	$0	
Basin Repair	$3,000	$2,500	$117	$2,383	
Total Maintenance	$185,000	$153,500	$126,445	$27,055	

Grounds Maintenance Expenditures		
Salaries	$166,108	$138,423	$111,573	$26,851	
Administrative Fees	$3,446	$2,872	$1,850	$1,022	
FICA	$12,707	$10,589	$8,168	$2,421	
Health Insurance	$28,182	$23,485	$15,220	$8,265	
Workers Compensation	$3,256	$2,713	$1,828	$885	
Unemployment	$2,506	$2,088	$897	$1,191	
Telephone	$6,250	$5,208	$6,020	($812)	
Utilities	$7,200	$6,000	$7,603	($1,603)	
Property Appraiser	$1,990	$1,658	$1,989	($330)	
Insurance- Property	$2,197	$1,831	$2,196	($365)	
Repairs	$15,000	$12,500	$19,712	($7,212)	
Fuel	$10,000	$8,333	$17,699	($9,365)	
Park Maintenance	$7,500	$6,250	$11,664	($5,414)	
Sidewalk Repair	$10,000	$8,333	$0	$8,333	
Chemicals	$4,000	$3,333	$3,309	$25	
Contingencies	$4,000	$3,333	$2,972	$361	
Refuse	$6,000	$5,000	$5,040	($40)	
Office Supplies	$750	$625	$0	$625	
Uniforms	$3,000	$2,500	$2,836	($336)	
Fire Alarm System	$7,500	$6,250	$5,116	$1,135	
Rain Bird Pump System	$27,576	$22,980	$23,444	($464)	
Park Materials	$0	$0	$2,773	($2,773)	
Total Grounds Maintenance	$329,168	$274,307	$251,907	$22,400	
					
Total Expenditures	$902,484	$751,432	$700,671	$50,761	
					
Operating Income (Loss)	($37,948)	$103,707	$174,285	$70,578	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($5,000)	($5,000)	($5,000)	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	($5,000)	($5,000)	($5,000)	$0	
					
Excess Revenue/(Expenditures)	($42,948)	$98,707	$169,285	$70,578	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$363,600		

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

Adopted
Budget

Prorated Budget
7/31/22

Actual
7/31/22

Variance

Revenues

Interest Income	$1,000	$833	$508	($326)	
Reserve Funding - Transfer In (General)	$5,000	$5,000	$5,000	$0	
Reserve Funding - Transfer In (Golf)	$6,694	$6,694	$6,694	$0	
Reserve Funding - Transfer In (PY Excess)	$0	$0	$450,000	$450,000	
Interfund Transfer In- Water Management Bonds	$0	$0	$68,842	$68,842	
Total Revenues	$12,694	$12,527	$531,043	$518,516	

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)		$531,043		
					
Beginning Fund Balance	$315,696		$306,394		
					
Ending Fund Balance	$203,390		$837,437		

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

	Adopted
Budget	Prorated Budget
7/31/22	Actual
7/31/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$2,089,942	$2,005,735	($84,207)	
Interest Income	$100	$83	$41	($42)	
Total Revenues	$2,090,042	$2,090,025	$2,005,776	($84,249)	

Expenditures					
Interfund Transfer Out- Capital Reserve	$0	$0	$68,842	($68,842)	
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	$2,464,079	$0	
					
Excess Revenues/(Expenditures)	($305,196)		($458,303)		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$0		

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

Adopted
Budget

Prorated Budget
7/31/22

Actual
7/31/22

Variance

Revenues

Interest Income	$500	$417	$17	($399)	
Total Revenues	$500	$417	$17	($399)	

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)		($180,598)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$324,949		

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

Actual
7/31/22

Revenues

Interest Income	$193

$193

Total Revenues

Expenditures

Capital Outlay	$2,180,698
Cost of Issuance	$0

$2,180,698

Total Expenditures

($2,180,505)

Excess Revenues/(Expenditures)

$4,784,207

Beginning Fund Balance

$2,603,702

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
3,112	
2,260	
852	
38,331	
30,967	
7,364	
Member Rounds	10,000	667	641	26	7,970	8,785	(815)	
Comp Rounds	3,000	104	192	(88)	1,686	2,636	(950)	
EZ Links	3,000	0	192	(192)	-	2,569	(2,569)	
GolfNow	2,000	320	128	192	2,555	1,757	798	
Total Memberships	60	4	-	4	59	60	(1)	
Revenue per Round								
Paid Rounds	$40	$34	$37	($3)	$41	$41	($0)	
Revenues								
Greens Fees	$1,426,357	$105,996	$82,729	$23,267	$1,553,318	$1,265,892	$287,426	
Gift Cards- Sales	$25,000	$601	$1,450	($849)	$7,976	$22,188	($14,212)	
Gift Cards- Usage	($25,000)	($1,226)	($1,450)	$224	($15,012)	($22,188)	$7,176	
Season Advance/Trail Fees	$210,000	$19,765	$12,180	$7,585	$228,728	$186,375	$42,353	
Associate Memberships	$42,000	$1,185	$2,436	($1,251)	$25,919	$37,275	($11,356)	
Driving Range	$80,000	$7,542	$4,640	$2,902	$91,419	$71,000	$20,419	
Golf Lessons	$2,100	$935	$122	$813	$3,240	$1,864	$1,376	
Merchandise Sales	$115,000	$9,737	$6,670	$3,067	$107,783	$102,063	$5,721	
Assessments -Recreation Operating	$18,239	$1,519	$1,521	($2)	$15,193	$15,197	($4)	
Miscellaneous Income	$15,000	$43	$1,251	($1,208)	$9,413	$12,498	($3,085)	
Total Revenues	$1,908,696	$146,098	$111,549	$34,549	$2,027,977	$1,692,163	$335,814	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,271	$1,251	($20)	$12,514	$12,498	($16)	
Telephone	$2,500	$194	$209	$15	$1,477	$2,083	$606	
Postage	$2,000	$0	$167	$167	$0	$1,666	$1,666	
Printing & Binding	$1,000	$0	$83	$83	$0	$833	$833	
Utilities	$15,900	$348	$1,326	$978	$3,684	$13,248	$9,563	
Repairs & Maintenance	$8,000	$601	$667	$66	$15,072	$6,666	($8,407)	
Marketing- Golf Marketing	$39,000	$2,078	$3,253	$1,174	$16,362	$32,495	$16,133	
Bank Charges	$35,000	$327	$2,919	$2,592	$33,794	$29,162	($4,632)	
Office Supplies	$4,000	$244	$334	$89	$3,043	$3,333	$290	
Operating Supplies	$5,000	$222	$417	$195	$2,871	$4,166	$1,295	
Dues, Licenses & Subscriptions	$8,000	$0	$667	$667	$9,193	$6,666	($2,528)	
Drug Testing- All departments	$500	$0	$42	$42	$0	$417	$417	
Training, Education & Employee Relations	$3,000	$593	$250	($343)	$1,153	$2,500	$1,347	
Contractual Security	$3,000	$0	$250	$250	$3,328	$2,500	($829)	
IT Services	$3,000	$625	$250	($375)	$4,049	$2,500	($1,549)	
Total Golf Course Expenditures	$144,900	$6,503	$12,085	$5,581	$106,542	$120,731	$14,189	

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

Golf Operation Expenditures
Salaries	
$239,595	
$19,955	
$19,965	
$11	
$194,447	
$199,655	
$5,208	
Administrative Fee	$19,039	$1,216	$1,587	$371	$13,438	$15,865	$2,427	
FICA Expense	$18,329	$1,434	$1,527	$93	$14,569	$15,274	$704	
Health Insurance	$739	$1,258	$62	($1,196)	$8,900	$616	($8,284)	
Workers Compensation	$4,696	$311	$391	$80	$3,173	$3,913	$741	
Unemployment	$12,835	$422	$1,070	$647	$4,778	$10,695	$5,917	
Golf Printing	$2,200	$0	$183	$183	$1,574	$1,833	$260	
Utilities	$22,500	$1,725	$1,875	$150	$17,793	$18,750	$957	
Repairs	$250	$0	$21	$21	$1,647	$208	($1,439)	
Pest Control	$1,200	$93	$100	$7	$977	$1,000	$23	
Supplies	$10,000	$869	$833	($35)	$9,507	$8,333	($1,174)	
Uniforms	$1,500	$0	$125	$125	$0	$1,250	$1,250	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,667	$1,666	
Fuel	$500	$0	$42	$42	$0	$417	$417	
Cart Lease	$87,763	$7,333	$7,314	($19)	$71,689	$73,136	$1,447	
Cart Maintenance	$4,000	$1,090	$333	($756)	$6,114	$3,333	($2,781)	
Driving Range	$10,000	$0	$833	$833	$8,028	$8,333	$305	
Total Golf Operation Expenditures	$437,146	$35,705	$36,428	$723	$356,634	$364,278	$7,645	

Merchandise Sales								
Cost of Goods Sold	$77,000	$7,983	$6,417	($1,566)	$65,215	$64,167	($1,049)	
Total Merchandise Sales	$77,000	$7,983	$6,417	($1,566)	$65,215	$64,167	($1,049)	

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

Golf Course Maintenance
Salaries	
$420,047	
$34,188	
$35,004	
$816	
$350,766	
$350,039	
($727)	
Administrative Fees	$9,595	$591	$800	$208	$6,415	$7,996	$1,581	
FICA Expense	$32,134	$2,568	$2,678	$110	$26,269	$26,778	$509	
Employee Insurance	$43,225	$2,373	$3,602	$1,229	$27,115	$36,021	$8,906	
Workers Compensation	$9,341	$351	$778	$427	$5,569	$7,784	$2,215	
Unemployment	$7,165	$114	$597	$483	$3,792	$5,971	$2,179	
Fire Alarm System	$4,000	$0	$333	$333	$0	$3,333	$3,333	
Utilities/Water	$26,200	$2,861	$2,183	($678)	$22,384	$21,833	($551)	
Repairs	$48,000	$3,432	$4,000	$568	$30,532	$40,000	$9,468	
Fuel & Oil	$40,000	$3,885	$3,333	($551)	$36,432	$33,333	($3,099)	
Pest Control	$1,000	$108	$83	($24)	$1,025	$833	($192)	
Irrigation/Drainage	$30,000	$183	$2,500	$2,317	$9,442	$25,000	$15,558	
Sand and Topsoil	$26,500	$1,368	$2,208	$840	$13,052	$22,083	$9,031	
Flower/Mulch	$7,000	$0	$583	$583	$4,531	$5,833	$1,302	
Fertilizer	$139,000	$9,128	$11,583	$2,455	$147,280	$115,833	($31,446)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$13,750	$13,750	
Trash Removal	$2,000	$207	$167	($40)	$2,104	$1,667	($437)	
Contingency	$6,000	$0	$500	$500	$11,271	$11,271	$0	
First Aid	$800	$0	$67	$67	$467	$667	$200	
Office Supplies	$1,000	$0	$83	$83	$310	$833	$523	
Operating Supplies	$15,000	$439	$1,250	$811	$10,808	$12,500	$1,692	
Training	$1,000	$0	$83	$83	$2,389	$833	($1,555)	
Janitorial Supplies	$1,000	$15	$83	$68	$56	$833	$778	
Janitorial Services	$20,000	$950	$1,667	$717	$9,472	$16,667	$7,195	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$833	($830)	
Uniforms	$8,500	$639	$708	$69	$8,586	$7,083	($1,503)	
Equipment Rental	$2,000	$34	$167	$132	$335	$1,667	$1,331	
Equipment Lease	$177,975	$18,895	$14,831	($4,064)	$136,568	$148,313	$11,744	
Small Tools	$500	$0	$42	$42	$0	$417	$417	
Total Golf Course Maintenance	$1,096,482	$82,331	$91,374	$9,043	$868,635	$920,006	$51,371	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$5,886	
$1,250	
($4,636)	
Engineering	$0	$5,610	$0	($5,610)	$6,590	$0	($6,590)	
Arbitrage	$600	$0	$50	$50	$450	$500	$50	
Dissemination	$1,000	$83	$83	$0	$833	$833	$0	
Trustee Fees	$4,100	$0	$342	$342	$8,178	$3,417	($4,762)	
Annual Audit	$1,500	$0	$125	$125	$0	$1,250	$1,250	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$46,900	$46,900	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$77,062	$70,849	($6,212)	
Property Taxes	$10,000	$827	$833	$6	$11,462	$8,333	($3,128)	
Total Administrative Expenditures	$159,999	$18,742	$13,333	($5,409)	$157,361	$133,333	($24,028)	
								
Total Revenues	$1,908,696	$146,098	$111,549	$34,549	$2,027,977	$1,692,163	$335,814	
								
Total Expenditures	$1,915,527	$151,264	$159,636	$8,372	$1,554,386	$1,602,515	$48,128	
								
Operating Income (Loss)	($6,831)	($5,166)	($48,087)	$42,922	$473,591	$89,648	$383,943	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$77,318	$46,688	$30,631	$528,141	$466,875	$61,266	
Interest Income	$1,000	$2	$83	($82)	$13	$833	($820)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	($6,694)	($6,694)	$0	
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	($117,021)	($117,021)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($353,167)	($354,167)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	$30,201	($906)	$29,991	($398,427)	($10,173)	($388,254)	
								
Change in Net Assets	$0	$25,035	($48,993)	$72,913	$75,164	$79,475	($4,311)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($253,333)	----	----	

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

	Adopted
Budget	Prorated Budget
7/31/22	Actual
7/31/22	
Variance	
Revenues					
Food Sales	$9,200	$7,667	$208,329	$200,663	
Snack Sales	$0	$0	$524	$524	
Wine Sales	$400	$333	$8,712	$8,379	
Beer Sales	$6,400	$5,333	$120,642	$115,309	
Beverage Sales	$1,600	$1,333	$31,908	$30,575	
Liquor Sales	$2,400	$2,000	$66,351	$64,351	
Gift Card Sales	$0	$0	$8,829	$8,829	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$16,667	$445,295	$428,629	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$54,167	($54,167)	
Salaries	$0	$0	$118,338	($118,338)	
Administrative Fee	$0	$0	$5,356	($5,356)	
FICA Expense	$0	$0	$12,901	($12,901)	
Health Insurance	$0	$0	$11,757	($11,757)	
Workers Compensation	$0	$0	$1,829	($1,829)	
Unemployment	$0	$0	$4,500	($4,500)	
Telephone	$0	$0	$2,968	($2,968)	
Utilities	$0	$0	$9,126	($9,126)	
Pest Control	$1,200	$1,000	$974	$26	
Equipment Lease	$1,100	$917	$1,108	($192)	
Repairs	$0	$0	$6,940	($6,940)	
Kitchen Equipment/Supplies	$0	$0	$6,844	($6,844)	
Paper & Plastic Supplies	$0	$0	$7,693	($7,693)	
Operating Supplies	$0	$0	$24,200	($24,200)	
Food Cost	$0	$0	$84,755	($84,755)	
Snack Cost	$0	$0	$7,250	($7,250)	
Beer Cost	$0	$0	$52,576	($52,576)	
Beverage Cost	$0	$0	$15,768	($15,768)	
Wine Cost	$0	$0	$3,444	($3,444)	
Liquor Cost	$0	$0	$17,315	($17,315)	
First Aid	$0	$0	$206	($206)	
Entertainment	$0	$0	$11,555	($11,555)	
Delivery/Gas	$0	$0	$3,026	($3,026)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$4,701	($4,701)	
Total Restaurant Expenditures	$2,300	$1,917	$469,772	($467,856)	
					
Operating Income (Loss)	$17,700	$14,750	($24,477)	($39,227)	

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	$14,750	($24,477)	($39,227)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($24,477)		

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	$4,690	$4,690		$0	$0	$46,900	
Donations for Park Material	$1,250	$1,200	$0	$1,200	$0	$0	$625	$500	$1,200	$0		$0	$0	$5,975	
Miscellaneous Income- Farmers Market	$745	$777	$863	$2,896	$715	$5,194	$1,003	$228	$1,148	$304		$0	$0	$13,871	
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	$7,038	$4,994		$0	$0	$874,957	

Administrative Expenditures															
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471	$2,367	$2,243	$2,018	$2,243	$2,243		$0	$0	$20,990	
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	$130	$0		$0	$0	$9,528	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0	$0	$833	
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	$208	$208		$0	$0	$2,083	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621		$0	$0	$86,212	
Postage	$3	$25	$790	$145	$0	($129)	$64	$41	$1	$632		$0	$0	$1,571	
Printing & Binding	$32	$83	$99	$111	$3	$3,565	$88	$86	$231	$357		$0	$0	$4,655	
Insurance- Liability	$583	$583	$583	$583	$583	$583	$583	$583	$583	$583		$0	$0	$5,830	
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	$20	$21		$0	$0	$242	
Office Supplies	$0	$10	$10	$10	$0	$10	$10	$10	$10	$110		$0	$0	$180	
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	$354	$354		$0	$0	$3,542	
Total Administrative	$11,485	$15,528	$16,747	$12,726	$13,862	$16,715	$12,872	$11,879	$12,484	$13,213		$0	$0	$137,511	

Operating Expenditures															
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895	$12,260	$13,512	$12,973	$12,560	$15,067		$0	$0	$129,616	
Administration Fee	$100	$91	$99	$88	$85	$88	$97	$94	$91	$91		$0	$0	$925	
FICA Expense	$914	$805	$915	$993	$882	$909	$1,002	$966	$950	$931		$0	$0	$9,267	
Health Insurance	$804	$812	$1,653	$1,718	$1,718	$1,718	$1,536	$1,176	$1,608	$1,608		$0	$0	$14,352	
Workers Compensation	$239	$216	$243	$188	$188	$194	$213	$205	$198	$200		$0	$0	$2,085	
Unemployment	$0	$0	$86	$483	$89	$2	$6	$9	$6	$0		$0	$0	$681	
Other Contractual	$1,008	$857	$933	$1,369	$1,658	$1,368	$1,374	$1,494	$1,232	$690		$0	$0	$11,983	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$1,200	$1,200	$1,503	$2,400	$2,577	$2,400	$0		$0	$0	$15,899	
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	$19,495	$19,045	$18,587		$0	$0	$184,808	

	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	$9,768	$8,918		$0	$0	$95,762	
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	$9,768	$8,918		$0	$0	$126,445	

Grounds Maintenance Expenditures															
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162	$10,763	$11,512	$11,522	$11,101	$11,140		$0	$0	$111,573	
Administrative Fees	$200	$182	$163	$212	$171	$176	$194	$188	$182	$182		$0	$0	$1,850	
FICA	$894	$792	$922	$710	$742	$776	$840	$847	$830	$816		$0	$0	$8,168	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721	$1,721	$1,516	$1,179	$1,638	$1,638		$0	$0	$15,220	
Workers Compensation	$220	$195	$215	$155	$161	$168	$182	$182	$175	$176		$0	$0	$1,828	
Unemployment	$0	$0	$172	$178	$307	$138	$35	$34	$29	$3		$0	$0	$897	
Telephone	$557	$611	$555	$545	$545	$586	$584	$584	$847	$606		$0	$0	$6,020	
Utilities	$904	$830	$684	$879	$779	$675	$637	$633	$782	$802		$0	$0	$7,603	
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	$220	$220		$0	$0	$2,196	
Repairs	$1,095	$5,140	$454	$47	$1,332	$3,765	$86	$1,306	$26	$6,463		$0	$0	$19,712	
Fuel	$2,254	$450	$1,330	$1,497	$1,387	$1,101	$3,127	$2,064	$2,632	$1,857		$0	$0	$17,699	
Park Maintenance	$0	$0	$146	$803	$2,232	$589	$1,881	$1,268	$91	$4,654		$0	$0	$11,664	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Chemicals	$0	$459	$663	$0	$0	$746	$0	$924	$516	$0		$0	$0	$3,309	
Contingencies	$0	$800	$0	$926	$0	$1,100	$0	$0	$146	$0		$0	$0	$2,972	
Refuse	$240	$480	$240	$480	$480	$720	$0	$0	$0	$2,400		$0	$0	$5,040	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$259	$641	$215	$227	$283	$227		$0	$0	$2,836	
Fire Alarm System	$512	$512	$512	$512	$512	$512	$512	$512	$512	$512		$0	$0	$5,116	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298	$2,528	$2,298	$2,298		$0	$0	$23,444	
Park Materials	$0	$1,748	$0	$0	$0	$0	$0	$0	$0	$1,025		$0	$0	$2,773	
Total Grounds Maintenance	$22,896	$27,328	$25,045	$21,257	$23,306	$26,693	$23,838	$24,219	$22,307	$35,017		$0	$0	$251,907	
															
Total Expenditures	$63,499	$68,652	$70,403	$87,137	$64,076	$73,073	$68,038	$66,454	$63,604	$75,735		$0	$0	$700,671	
															
Operating Income (Loss)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($33,682)	($56,567)	($70,741)		$0	$0	$174,285	

Non Operating Revenues/(Expenditures)
Reserve Funding- Transfer Out (Capital Reserve)	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

($5,000)	

$0		

$0	

$0	

($5,000)	
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	($5,000)	$0		$0	$0	($5,000)	
															
Excess Revenue/(Expenditures)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($33,682)	($61,567)	($70,741)		$0	$0	$169,285	

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	3,124	3,112	0	0	38,331	
Member Rounds	701	814	784	794	870	1,054	864	717	705	667	0	0	7,970	
Comp Rounds	214	329	156	234	142	157	137	120	93	104	0	0	1,686	
EZ Links	0	0	0	0	0	0	0	0	0	0	0	0	-	
GolfNow	308	71	293	178	246	287	276	292	284	320	0	0	2,555	
Revenue per Round														
Paid Rounds	$40	$40	$40	$46	$46	$47	$40	$33	$35	$34	$0	$0	$400	
Revenues:														
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689	$234,291	$185,022	$130,722	$108,051	$105,996	$0	$0	$1,553,318	
Gift Cards - Sales	$349	$397	$3,300	$219	$706	$680	$665	$359	$702	$601	$0	$0	$7,976	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)	($1,556)	($1,335)	($1,391)	($914)	($1,226)	$0	$0	($15,012)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317	$26,856	$24,956	$21,006	$20,730	$19,765	$0	$0	$228,728	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792	$4,078	$2,212	$1,106	$1,106	$1,185	$0	$0	$25,919	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971	$11,312	$10,812	$10,225	$8,765	$7,542	$0	$0	$91,419	
Golf Lessons	$175	$175	$175	$175	$175	$335	$335	$405	$355	$935	$0	$0	$3,240	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223	$8,644	$9,737	$0	$0	$107,783	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$0	$0	$15,193	
Miscellaneous Income	$574	$253	$404	$417	$486	$1,291	$797	$4,677	$471	$43	$0	$0	$9,413	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851	$149,428	$146,098	$0	$0	$2,027,977	

Golf Course Expenditures:														
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281	$1,268	$1,269	$1,426	$1,149	$1,271	$0	$0	$12,514	
Telephone/Internet	$106	$106	$106	$106	$106	$171	$194	$194	$194	$194	$0	$0	$1,477	
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	$342	$158	$348	$0	$0	$3,684	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910	$818	$1,020	$158	$537	$601	$0	$0	$15,072	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329	$1,814	$974	$1,454	$1,058	$2,078	$0	$0	$16,362	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709	$4,145	$249	$351	$5,064	$327	$0	$0	$33,794	
Office Supplies	$636	$129	$340	$238	$230	$640	$292	$226	$68	$244	$0	$0	$3,043	
Operating Supplies	$157	$164	$516	$434	$179	$125	$332	$179	$564	$222	$0	$0	$2,871	
Dues, Licenses & Subscriptions	$180	$0	$388	$0	$7,140	$573	$0	$772	$140	$0	$0	$0	$9,193	
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	$38	$593	$0	$0	$1,153	
Contractual Security	$0	$0	$268	$151	$0	$0	$0	$0	$2,910	$0	$0	$0	$3,328	
IT Services	$810	$0	$575	$1,230	$0	$332	$0	$477	$0	$625	$0	$0	$4,049	
Total Golf Course Expenditures	$10,719	$11,426	$12,416	$13,704	$19,240	$10,288	$4,664	$5,703	$11,879	$6,503	$0	$0	$106,542	

	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	

$20,698	

$19,955	

$0	

$0	

$194,447	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$1,353	$1,435	$1,378	$1,271	$1,216	$0	$0	$13,438	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$1,590	$1,693	$1,631	$1,544	$1,434	$0	$0	$14,569	
Health Insurance	$521	$596	$663	$631	$689	$631	$1,660	$1,051	$1,199	$1,258	$0	$0	$8,900	
Workers Compensation	$350	$293	$308	$262	$284	$331	$354	$352	$327	$311	$0	$0	$3,173	
Unemployment	$401	$266	$403	$591	$642	$331	$672	$572	$478	$422	$0	$0	$4,778	
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	$1,795	$1,696	$1,725	$0	$0	$17,793	
Repairs	$50	$0	$0	$0	$0	$1,396	$0	$0	$201	$0	$0	$0	$1,647	
Pest Control	$122	$95	$99	$95	$95	$95	$95	$95	$93	$93	$0	$0	$977	
Supplies	$508	$1,371	$1,697	$1,906	$910	$423	$282	$1,058	$484	$869	$0	$0	$9,507	
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	$7,169	$7,333	$0	$0	$71,689	
Cart Maintenance	$1,148	$33	$0	$0	$0	$1,260	$0	$1,640	$944	$1,090	$0	$0	$6,114	
Driving Range	$0	$3,000	$1,015	$365	$250	$404	$809	$809	$1,376	$0	$0	$0	$8,028	
Total Golf Operation Expenditures	$33,170	$34,233	$33,270	$32,547	$34,092	$38,151	$38,394	$39,591	$37,481	$35,705	$0	$0	$356,634	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$7,983	$0	$0	$65,215	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$7,983	$0	$0	$65,215	

	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	$34,431	$34,188	$0	$0	$350,766	
Administrative Fees	$701	$674	$743	$644	$603	$574	$632	$652	$602	$591	$0	$0	$6,415	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324	$2,359	$2,563	$2,613	$2,607	$2,568	$0	$0	$26,269	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877	$2,992	$2,592	$2,073	$2,265	$2,373	$0	$0	$27,115	
Workers Compensation	$685	$654	$703	$548	$493	$499	$543	$550	$543	$351	$0	$0	$5,569	
Unemployment	$71	$94	$577	$1,158	$824	$466	$161	$176	$150	$114	$0	$0	$3,792	
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	$2,784	$2,018	$2,861	$0	$0	$22,384	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577	$1,861	$1,611	$5,666	$2,384	$3,432	$0	$0	$30,532	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577	$2,235	$6,350	$4,190	$5,363	$3,885	$0	$0	$36,432	
Pest Control	$112	$99	$95	$99	$99	$99	$104	$104	$108	$108	$0	$0	$1,025	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908	$1,398	$1,138	$738	$301	$183	$0	$0	$9,442	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444	$341	$341	$3,248	$943	$1,368	$0	$0	$13,052	
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	$17,319	$11,394	$9,128	$0	$0	$147,280	
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	$207	$207	$0	$0	$2,104	
Contingency	$3,950	$0	$113	$0	$45	$4,200	$0	$2,850	$113	$0	$0	$0	$11,271	
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	$439	$0	$0	$10,808	
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	$15	$0	$0	$56	
Janitorial Services	$922	$950	$950	$950	$950	$950	$950	$950	$950	$950	$0	$0	$9,472	
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	$773	$639	$0	$0	$8,586	
Equipment Rental	$34	$33	$34	$34	$31	$34	$33	$34	$33	$34	$0	$0	$335	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$11,517	$12,180	$15,699	$15,302	$13,919	$18,895	$0	$0	$136,568	
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	$91,585	$97,678	$79,103	$82,331	$0	$0	$868,635	

Administrative Expenditures:														
Legal Fees	$0	$0	$0	$0	$0	$0	$0	$5,886	$0	$0	$0	$0	$5,886	
Engineering	$210	$0	$0	$0	$0	$0	$0	$770	$0	$5,610	$0	$0	$6,590	
Arbitrage	$0	$0	$0	$0	$0	$0	$450	$0	$0	$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
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	$4,690	$4,690	$0	$0	$46,900	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531	$9,066	$7,745	$7,531	$7,531	$7,531	$0	$0	$77,062	
Property Taxes	$0	$870	$740	$5,322	$740	$740	$740	$740	$740	$827	$0	$0	$11,462	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045	$14,580	$21,887	$19,701	$13,045	$18,742	$0	$0	$157,361	
														
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851	$149,428	$146,098	$0	$0	$2,027,977	
														
Total Expenditures	$169,608	$137,641	$156,504	$153,094	$155,814	$153,968	$163,050	$169,663	$143,781	$151,264	$0	$0	$1,554,386	
														
Operating Income (Loss)	$1,887	$33,560	$47,029	$61,098	$102,631	$137,037	$76,680	$13,188	$5,647	($5,166)	$0	$0	$473,591	

	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	
$77,318	
$77,318	
$0	
$0	
$528,141	
Interest Income	$1	$1	$1	$1	$1	$1	$1	$2	$1	$2	$0	$0	$13	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	$0	$0	$0	($6,694)	$0	$0	$0	($6,694)	
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)	($11,702)	($11,702)	$0	$0	($117,021)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	($353,167)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	($430)	($429)	($429)	$23,507	$30,201	$0	$0	($398,427)	
														
Net Non Operating Income / (Loss)	$2,458	$33,131	($403,100)	$60,669	$102,201	$136,607	$76,250	$12,759	$29,154	$25,035	$0	$0	$75,164	

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	

$24,507	

$24,714	

$0	

$0	

$208,329	
Snack Sales	$0	$0	$0	$0	$0	$0	$0	$0	$0	$524	$0	$0	$524	
Wine Sales	$466	$835	$780	$1,100	$876	$1,114	$1,235	$945	$960	$401	$0	$0	$8,712	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$13,492	$15,837	$14,121	$12,007	$13,803	$0	$0	$120,642	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$3,642	$4,091	$3,945	$4,093	$3,480	$0	$0	$31,908	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$7,436	$8,102	$7,855	$6,651	$8,698	$0	$0	$66,351	
Gift Card Sales	$349	$1,368	$3,782	$219	$706	$680	$665	$359	$702	$0	$0	$0	$8,829	
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	$48,920	$51,620	$0	$0	$445,295	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$54,167	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$7,608	$13,588	$12,482	$11,373	$11,984	$0	$0	$118,338	
Administrative Fee	$422	$421	$656	$569	$427	$492	$746	$532	$540	$550	$0	$0	$5,356	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$1,178	$1,523	$1,491	$1,324	$1,322	$0	$0	$12,901	
Health Insurance	$0	$80	$0	$1,848	$1,639	$1,639	$1,489	$1,212	$2,398	$1,452	$0	$0	$11,757	
Workers Compensation	$140	$211	$290	$162	$154	$156	$194	$184	$171	$168	$0	$0	$1,829	
Unemployment	$459	$434	$711	$565	$538	$642	$375	$376	$277	$123	$0	$0	$4,500	
Telephone	$349	$246	$246	$246	$246	$340	$259	$259	$259	$519	$0	$0	$2,968	
Utilities	$713	$547	$963	$186	$1,490	$1,117	$949	$1,077	$957	$1,126	$0	$0	$9,126	
Pest Control	$122	$95	$95	$95	$95	$95	$95	$95	$93	$93	$0	$0	$974	
Equipment Lease	$101	$100	$101	$100	$100	$101	$101	$101	$101	$202	$0	$0	$1,108	
Repairs	$1,776	$4,168	$0	$0	$427	$0	$125	$294	$150	$0	$0	$0	$6,940	
Kitchen Equipment/Supplies	$1,037	$270	$0	$0	$0	$0	$93	$0	$5,443	$0	$0	$0	$6,844	
Paper & Plastic Supplies	$867	$511	$686	$1,028	$473	$977	$697	$1,351	$444	$659	$0	$0	$7,693	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$1,822	$1,546	$399	$1,064	$2,619	$0	$0	$24,200	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$9,708	$9,425	$8,678	$16,534	$9,466	$0	$0	$84,755	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$2,013	$264	$477	$2,242	$250	$0	$0	$7,250	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$7,127	$3,152	$9,091	$6,431	$5,279	$0	$0	$52,576	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$2,016	$1,381	$1,003	$1,711	$2,294	$0	$0	$15,768	
Wine Cost	$190	$570	$304	$720	($79)	$587	$25	$481	$495	$150	$0	$0	$3,444	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$974	$1,132	$2,824	$1,557	$1,381	$0	$0	$17,315	
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	$1,850	$2,405	$1,500	$0	$0	$11,555	
Delivery/Gas	$0	$0	$37	$0	$788	$509	$544	$298	$495	$355	$0	$0	$3,026	
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	$49	$574	$0	$0	$4,701	
Total Restaurant Expenditures	$38,961	$49,141	$50,895	$40,703	$39,582	$45,918	$45,120	$50,041	$61,929	$47,481	$0	$0	$469,772	
														
Operating Income (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$4,532	($13,009)	$4,138	$0	$0	($24,477)	

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	$4,532	($13,009)	$4,138	$0	$0	($24,477)	

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	

$8,644	

$9,737	

$0	

$0	

$107,783	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223	$8,644	$9,737	$0	$0	$107,783	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$7,983	$0	$0	$65,215	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$7,983	$0	$0	$65,215	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$98	$3,871	$8,225	$7,233	$6,370	$1,754	$0	$0	$42,568	

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	

(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:	$280,138	
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:		$234,614	
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	
6/14/22	$	8,724	$	-	$	-	$	8,724	$	8,724	
6/16/22	$	13,033	$	-	$	-	$	13,033	$	13,033	
$	3,492,198	$	808,157	$	2,005,735	$	678,306	$	3,492,198	

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%	$	678,306	$	(523,003)	$	118,322	
						
	$	3,476,588	100.00%	$	3,492,198	$	(3,336,895)	$	118,322	

Percentage Collected	100.45%

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

	Actuals
7/31/21	Actuals
7/31/22	
Variance		Year to Date
7/31/21	Year to Date
7/31/22	
Variance	

Revenues:								
Greens Fees	$	98,191	$	105,996	$	7,805	$  1,400,964	$  1,553,318	$	152,354	
Gift Cards - Sales	$	1,128		$	601		$	(528)		$	9,711		$	7,976		$	(1,735)	
Gift Cards - Usage	$	(681)		$	(1,226)		$	(545)		$	(17,191)		$	(15,012)		$	2,180	
Season Advance/Trail Fees	$	17,574		$	19,765		$	2,191		$	198,038		$	228,728		$	30,691	
Associate Memberships	$	553		$	1,185		$	632		$	37,367		$	25,919		$	(11,448)	
Driving Range	$	6,657		$	7,542		$	885		$	77,922		$	91,419		$	13,496	
Golf Lessons	$	175		$	935		$	760		$	1,750		$	3,240		$	1,490	
Merchandise Sales	$	11,826		$	9,737		$	(2,089)		$	104,505		$	107,783		$	3,278	
Special Assessments - Operations	$	1,519		$	1,519		$	(0)		$	15,193		$	15,193		$	-	
Miscellaneous Income	  $	737 		 $	43 		 $	(694) 		 $	4,964 		 $	9,413 		 $	4,449 	
Total Revenues	 $	137,680 		 $	146,098 		 $	8,418 		 $  1,833,222 		 $  2,027,977 		 $	194,755 	
Expenditures:
Golf Course Expenditures	
$	16,757		
$	6,503		
$	10,253		
$	117,572		
$	106,542		
$	11,030	
Golf Operations	$	30,814		$	35,705		$	(4,891)		$	323,266		$	356,634		$	(33,368)	
Merchandise Sales	$	5,367		$	7,983		$	(2,616)		$	68,299		$	65,215		$	3,083	
Golf Course Maintenance	$	80,954		$	82,331		$	(1,377)		$	727,533		$	868,635		$	(141,102)	
Administrative	 $	14,161 		 $	18,742 		 $	(4,580) 		 $	137,483 		 $	157,361 		 $	(19,878) 	
Total Expenditures	 $	148,053 		 $	151,264 		 $	(3,210) 		 $  1,374,152 		 $  1,554,386 		 $	(180,234) 	
Operating Income/(Loss)	 $	(10,373) 		 $	(5,166) 		 $	5,208 		 $	459,070 		 $	473,591 		 $	14,521