Viera East
Community Development District

Unaudited Financial Reporting
June 30, 2022

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2006 Income Statement	

8	

Debt Service Series 2020 Income Statement	

9	

Capital Projects Series 2020 Income Statement	

10-13	

Golf Course Income Statement	

14	

Restaurant Income Statement	

15-16	

Month by Month- General Fund	

17-20	

Month by Month- Golf Course	

21	

Month by Month- Restaurant	

22	

Month by Month- Proshop	

23	
Long Term Debt Report	

24	
FY2022 Tax Receipt Schedule	

Viera East
Community Development District
Combined Balance Sheet June 30, 2022

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$633,693	$619,823	----	----	$634,641	$1,888,157	
Accounts Receivable	----	----	----	----	$327	$327	
Due From Golf Course	$54,214	----	----	----	----	$54,214	
Due From General Fund	----	----	----	----	$233,077	$233,077	
Due from Debt Service	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$5,162	$5,162	
Due from Capital Projects	----	$27,046	----	----	----	$27,046	
Inventory - Pro Shop	----	----	----	----	$39,485	$39,485	
Inventory - Hook and Eagle	----	----	----	----	$22,752	$22,752	
Investments:						
State Board	----	$121,980	----	----	----	$121,980	
Benefit Assessment- Series 2012	----	----	----	----	$4,127	$4,127	
Reserve - Series 2012	----	----	----	----	$280,137	$280,137	
Bond Service- Series 2012	----	----	----	----	$7	$7	
Bond Service- Series 2006	----	----	$91,764	----	----	$91,764	
Reserve- Series 2020	----	----	$234,613	----	----	$234,613	
Temporary Interest Series 2020	----	----	$90,334	----	----	$90,334	
Project- Series 2020	----	----	----	$2,848,185	----	$2,848,185	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Debt	----	----	----	----	$127,250	$127,250	
Prepaid Expenses- Operations	$3,789	----	----	----	$40,178	$43,967	
Total Assets	$691,697	$768,849	$416,711	$2,848,185	$2,499,097	$7,224,538	
Liabilities						
Accounts Payable	$10,370	$440	----	----	$16,502	$27,312	
Accrued Expenses	----	----	----	----	$15,241	$15,241	
Deferred Revenue- Season Advance	----	----	----	----	$70,290	$70,290	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$4,558	$4,558	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$231,955	$231,955	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	----	----	----	$54,214	$54,214	
Accrued Interest Payable	----	----	----	----	$42,004	$42,004	
Sales Tax Payable	----	----	----	----	$20,603	$20,603	
Event Deposits	----	----	----	----	($9,304)	($9,304)	
Due to Golf Course	$233,077	----	$22,922	----	----	$255,999	
Due to Capital Reserve	----	----	----	$27,046	----	$27,046	
Accrued Payroll Payable	$11,380	----	----	----	$31,685	$43,065	
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	----	----	----	----	($306,078)	($306,078)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$3,789	----	----	----	----	$3,789	
Unassigned	$257,082	----	----	----	----	$257,082	
Assigned- Capital Reserve Fund	----	$768,409	----	----	----	$768,409	
Restricted for Capital Projects	----	----	----	$2,821,139	----	$2,821,139	
Restricted for Debt Service	----	----	$393,789	----	----	$393,789	
Total Liabilities, Fund Equity, Other	$691,697	$768,849	$416,711	$2,848,185	$2,499,097	$7,224,538	

Revenues		
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$42,210	$42,210	$0	
Donations for Park Material	$0	$0	$5,975	$5,975	
Miscellaneous Income- Farmers Market	$0	$0	$13,567	$13,567	
Interest Income	$100	$75	$55	($20)	
Total Revenues	$864,536	$850,441	$869,963	$19,522	

Administrative Expenditures					
Supervisors Fees	$30,496	$22,872	$18,747	$4,125	
Engineering Fees	$5,000	$3,750	$875	$2,875	
Attorney's Fees	$5,000	$3,750	$9,398	($5,648)	
Dissemination	$1,000	$750	$750	$0	
Trustee Fees	$5,600	$4,200	$0	$4,200	
Annual Audit	$6,500	$4,875	$0	$4,875	
Collection Agent	$2,500	$1,875	$1,875	$0	
Management Fees	$103,454	$77,590	$77,591	($0)	
Postage	$1,500	$1,125	$939	$186	
Printing & Binding	$2,500	$1,875	$4,297	($2,422)	
Insurance- Liability	$8,040	$6,030	$5,247	$783	
Legal Advertising	$1,500	$1,125	$797	$328	
Other Current Charges	$1,500	$1,125	$221	$904	
Office Supplies	$1,500	$1,125	$70	$1,055	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,250	$3,188	$3,188	($0)	
Total Administrative	$180,515	$135,430	$124,169	$11,261	

Operating Expenditures		
Salaries	$147,487	$110,615	$114,549	($3,934)	
Administration Fee	$1,388	$1,041	$834	$207	
FICA Expense	$11,283	$8,462	$8,336	$126	
Health Insurance	$17,410	$13,058	$12,744	$314	
Workers Compensation	$2,891	$2,168	$1,884	$284	
Unemployment	$842	$632	$681	($50)	
Other Contractual	$7,500	$5,625	$11,293	($5,668)	
Marketing- Lifestyle/Amenities	$18,000	$13,500	$13,499	$1	
Training	$500	$375	$0	$375	
Uniforms	$500	$375	$0	$375	
Total Operating	$207,801	$155,851	$163,821	($7,970)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$10,500	$0	$10,500	
Lake Bank Restoration	$30,000	$24,000	$24,000	$0	
Environmental Services	$20,000	$15,000	$1,409	$13,591	
Water Management System	$99,000	$74,250	$86,844	($12,594)	
Midge Control	$15,000	$11,250	$0	$11,250	
Contingencies	$2,000	$1,500	$3,157	($1,657)	
Fire Line Maintenance	$2,000	$2,000	$2,000	$0	
Basin Repair	$3,000	$2,250	$117	$2,133	
Total Maintenance	$185,000	$140,750	$117,528	$23,222	

Grounds Maintenance Expenditures		
Salaries	$166,108	$124,581	$100,433	$24,148	
Administrative Fees	$3,446	$2,585	$1,668	$916	
FICA	$12,707	$9,530	$7,352	$2,178	
Health Insurance	$28,182	$21,137	$13,582	$7,554	
Workers Compensation	$3,256	$2,442	$1,652	$790	
Unemployment	$2,506	$1,880	$894	$986	
Telephone	$6,250	$4,688	$5,414	($726)	
Utilities	$7,200	$5,400	$6,801	($1,401)	
Property Appraiser	$1,990	$1,493	$1,989	($496)	
Insurance- Property	$2,197	$1,648	$1,976	($328)	
Repairs	$15,000	$11,250	$13,249	($1,999)	
Fuel	$10,000	$7,500	$15,841	($8,341)	
Park Maintenance	$7,500	$5,625	$7,010	($1,385)	
Sidewalk Repair	$10,000	$7,500	$0	$7,500	
Chemicals	$4,000	$3,000	$3,309	($309)	
Contingencies	$4,000	$3,000	$2,972	$28	
Refuse	$6,000	$4,500	$2,640	$1,860	
Office Supplies	$750	$563	$0	$563	
Uniforms	$3,000	$2,250	$2,609	($359)	
Fire Alarm System	$7,500	$5,625	$4,604	$1,021	
Rain Bird Pump System	$27,576	$20,682	$21,146	($464)	
Park Materials	$0	$0	$1,748	($1,748)	
Total Grounds Maintenance	$329,168	$246,876	$216,889	$29,987	
					
Total Expenditures	$902,484	$678,906	$622,407	$56,499	
					
Operating Income (Loss)	($37,948)	$171,535	$247,556	$76,021	

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)	$166,535	$242,556	$76,021	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$436,870		

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

Adopted
Budget

Prorated Budget
6/30/22

Actual
6/30/22

Variance

Revenues

Interest Income	$1,000	$750	$321	($429)	
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	
Total Revenues	$12,694	$12,444	$462,015	$449,571	

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)		$462,015		
					
Beginning Fund Balance	$315,696		$306,394		
					
Ending Fund Balance	$203,390		$768,409		

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending June 30, 2022

	Adopted
Budget	Prorated Budget
6/30/22	Actual
6/30/22	
Variance	
Revenues					
Special Assessments	$2,089,942	$2,005,735	$2,005,735	$0	
Interest Income	$100	$75	$41	($34)	
Total Revenues	$2,090,042	$2,005,810	$2,005,776	($34)	

Expenditures					
Series 2006 Interest-11/1	
$65,119	
$65,119	
$65,119	
$0	
Interest-5/1	$65,119	$65,119	$65,119	$0	
Principal-5/1	$2,265,000	$2,265,000	$2,265,000	$0	
Total Expenditures	$2,395,238	$2,395,238	$2,395,238	$0	
					
Excess Revenues/(Expenditures)	($305,196)		($389,461)		
					
Beginning Fund Balance	$458,327		$458,303		
					
Ending Fund Balance	$153,131		$68,841		

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

Adopted
Budget

Prorated Budget
6/30/22

Actual
6/30/22

Variance

Revenues

Interest Income	$500	$375	$16	($359)	
Total Revenues	$500	$375	$16	($359)	

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)		($180,599)		
					
Beginning Fund Balance	$270,953		$505,547		
					
Ending Fund Balance	$90,838		$324,948		

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

Actual
6/30/22

Revenues

Interest Income	$178

$178

Total Revenues

Expenditures

Capital Outlay	$1,963,246
Cost of Issuance	$0

$1,963,246

Total Expenditures

($1,963,068)

Excess Revenues/(Expenditures)

$4,784,207

Beginning Fund Balance

$2,821,139

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
3,124	
2,753	
371	
35,219	
28,708	
6,511	
Member Rounds	10,000	705	781	(76)	7,303	8,144	(841)	
Comp Rounds	3,000	93	234	(141)	1,582	2,443	(861)	
EZ Links	3,000	0	234	(234)	-	2,376	(2,376)	
GolfNow	2,000	284	156	128	2,235	1,629	606	
Total Memberships	60	4	-	4	59	60	(1)	
Revenue per Round								
Paid Rounds	$40	$35	$35	($1)	$41	$41	($0)	
Revenues								
Greens Fees	$1,426,357	$108,051	$97,705	$10,345	$1,447,322	$1,183,163	$264,159	
Gift Cards- Sales	$25,000	$702	$1,713	($1,011)	$7,375	$20,738	($13,362)	
Gift Cards- Usage	($25,000)	($914)	($1,713)	$798	($13,786)	($20,738)	$6,952	
Season Advance/Trail Fees	$210,000	$20,730	$14,385	$6,345	$208,964	$174,195	$34,769	
Associate Memberships	$42,000	$1,106	$2,877	($1,771)	$24,734	$34,839	($10,105)	
Driving Range	$80,000	$8,765	$5,480	$3,285	$83,876	$66,360	$17,516	
Golf Lessons	$2,100	$355	$144	$211	$2,305	$1,742	$563	
Merchandise Sales	$115,000	$8,644	$7,878	$766	$98,046	$95,393	$2,653	
Assessments -Recreation Operating	$18,239	$1,519	$1,521	($2)	$13,674	$13,676	($2)	
Miscellaneous Income	$15,000	$471	$1,251	($780)	$9,370	$11,247	($1,877)	
Total Revenues	$1,908,696	$149,428	$131,241	$18,187	$1,881,879	$1,580,614	$301,265	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,149	$1,251	$102	$11,243	$11,247	$4	
Telephone	$2,500	$194	$209	$15	$1,283	$1,875	$591	
Postage	$2,000	$0	$167	$167	$0	$1,500	$1,500	
Printing & Binding	$1,000	$0	$83	$83	$0	$750	$750	
Utilities	$15,900	$158	$1,326	$1,168	$3,337	$11,922	$8,585	
Repairs & Maintenance	$8,000	$537	$667	$131	$14,471	$5,998	($8,472)	
Marketing- Golf Marketing	$39,000	$1,058	$3,253	$2,195	$14,283	$29,242	$14,959	
Bank Charges	$35,000	$5,064	$2,919	($2,145)	$33,467	$26,243	($7,224)	
Office Supplies	$4,000	$68	$334	$266	$2,799	$2,999	$200	
Operating Supplies	$5,000	$564	$417	($147)	$2,650	$3,749	$1,099	
Dues, Licenses & Subscriptions	$8,000	$140	$667	$527	$9,193	$5,998	($3,195)	
Drug Testing- All departments	$500	$0	$42	$42	$0	$375	$375	
Training, Education & Employee Relations	$3,000	$38	$250	$212	$560	$2,249	$1,690	
Contractual Security	$3,000	$2,910	$250	($2,660)	$3,328	$2,249	($1,079)	
IT Services	$3,000	$0	$250	$250	$3,424	$2,249	($1,175)	
Total Golf Course Expenditures	$144,900	$11,879	$12,085	$206	$100,038	$108,646	$8,608	

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

Golf Operation Expenditures
Salaries	
$239,595	
$20,698	
$19,965	
($733)	
$174,492	
$179,689	
$5,197	
Administrative Fee	$19,039	$1,271	$1,587	$316	$12,222	$14,279	$2,056	
FICA Expense	$18,329	$1,544	$1,527	($17)	$13,135	$13,746	$611	
Health Insurance	$739	$1,199	$62	($1,138)	$7,642	$554	($7,088)	
Workers Compensation	$4,696	$327	$391	$64	$2,861	$3,522	$660	
Unemployment	$12,835	$478	$1,070	$592	$4,356	$9,626	$5,270	
Golf Printing	$2,200	$0	$183	$183	$1,574	$1,650	$76	
Utilities	$22,500	$1,696	$1,875	$179	$16,067	$16,875	$808	
Repairs	$250	$201	$21	($180)	$1,647	$188	($1,460)	
Pest Control	$1,200	$93	$100	$7	$884	$900	$16	
Supplies	$10,000	$484	$833	$349	$8,638	$7,500	($1,138)	
Uniforms	$1,500	$0	$125	$125	$0	$1,125	$1,125	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,500	$1,500	
Fuel	$500	$0	$42	$42	$0	$375	$375	
Cart Lease	$87,763	$7,169	$7,314	$145	$64,356	$65,822	$1,466	
Cart Maintenance	$4,000	$944	$333	($611)	$5,024	$3,000	($2,024)	
Driving Range	$10,000	$1,376	$833	($543)	$8,028	$7,500	($528)	
Total Golf Operation Expenditures	$437,146	$37,481	$36,428	($1,053)	$320,929	$327,851	$6,922	

Merchandise Sales								
Cost of Goods Sold	$77,000	$2,274	$6,417	$4,143	$57,233	$57,750	$518	
Total Merchandise Sales	$77,000	$2,274	$6,417	$4,143	$57,233	$57,750	$518	

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

Golf Course Maintenance
Salaries	
$420,047	
$34,431	
$35,004	
$573	
$316,579	
$315,035	
($1,544)	
Administrative Fees	$9,595	$602	$800	$198	$5,823	$7,196	$1,373	
FICA Expense	$32,134	$2,607	$2,678	$71	$23,701	$24,101	$399	
Employee Insurance	$43,225	$2,265	$3,602	$1,337	$24,742	$32,419	$7,677	
Workers Compensation	$9,341	$543	$778	$235	$5,218	$7,006	$1,788	
Unemployment	$7,165	$150	$597	$447	$3,677	$5,374	$1,696	
Fire Alarm System	$4,000	$0	$333	$333	$0	$3,000	$3,000	
Utilities/Water	$26,200	$2,018	$2,183	$165	$19,523	$19,650	$127	
Repairs	$48,000	$2,384	$4,000	$1,616	$27,100	$36,000	$8,900	
Fuel & Oil	$40,000	$5,363	$3,333	($2,030)	$32,547	$30,000	($2,547)	
Pest Control	$1,000	$108	$83	($24)	$917	$750	($167)	
Irrigation/Drainage	$30,000	$301	$2,500	$2,199	$9,259	$22,500	$13,241	
Sand and Topsoil	$26,500	$943	$2,208	$1,265	$11,684	$19,875	$8,191	
Flower/Mulch	$7,000	$0	$583	$583	$4,531	$5,250	$719	
Fertilizer	$139,000	$11,394	$11,583	$190	$138,151	$104,250	($33,901)	
Seed/Sod	$16,500	$0	$1,375	$1,375	$0	$12,375	$12,375	
Trash Removal	$2,000	$207	$167	($40)	$1,897	$1,500	($397)	
Contingency	$6,000	$113	$500	$387	$11,271	$11,271	$0	
First Aid	$800	$0	$67	$67	$467	$600	$133	
Office Supplies	$1,000	$0	$83	$83	$310	$750	$440	
Operating Supplies	$15,000	$0	$1,250	$1,250	$10,370	$11,250	$880	
Training	$1,000	$0	$83	$83	$2,389	$750	($1,639)	
Janitorial Supplies	$1,000	$0	$83	$83	$40	$750	$710	
Janitorial Services	$20,000	$950	$1,667	$717	$8,522	$15,000	$6,478	
Soil & Water Testing	$1,000	$0	$83	$83	$1,663	$750	($913)	
Uniforms	$8,500	$773	$708	($64)	$7,947	$6,375	($1,572)	
Equipment Rental	$2,000	$33	$167	$134	$301	$1,500	$1,199	
Equipment Lease	$177,975	$13,919	$14,831	$913	$117,674	$133,481	$15,808	
Small Tools	$500	$0	$42	$42	$0	$375	$375	
Total Golf Course Maintenance	$1,096,482	$79,103	$91,374	$12,271	$786,304	$829,133	$42,828	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$5,886	
$1,125	
($4,761)	
Engineering	$0	$0	$0	$0	$980	$0	($980)	
Arbitrage	$600	$0	$50	$50	$450	$450	$0	
Dissemination	$1,000	$83	$83	$0	$750	$750	$0	
Trustee Fees	$4,100	$0	$342	$342	$8,178	$3,075	($5,103)	
Annual Audit	$1,500	$0	$125	$125	$0	$1,125	$1,125	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$42,210	$42,210	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$69,530	$63,764	($5,766)	
Property Taxes	$10,000	$740	$833	$93	$10,634	$7,500	($3,134)	
Total Administrative Expenditures	$159,999	$13,045	$13,333	$288	$138,619	$119,999	($18,619)	
								
Total Revenues	$1,908,696	$149,428	$131,241	$18,187	$1,881,879	$1,580,614	$301,265	
								
Total Expenditures	$1,915,527	$143,781	$159,636	$15,855	$1,403,123	$1,443,379	$40,256	
								
Operating Income (Loss)	($6,831)	$5,647	($28,395)	$34,042	$478,757	$137,236	$341,521	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$77,318	$46,688	$30,631	$450,823	$420,188	$30,635	
Interest Income	$1,000	$1	$83	($82)	$12	$750	($738)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	($6,694)	($6,694)	$0	($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	($105,319)	($105,319)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($317,750)	($318,750)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	$23,507	($7,042)	$30,549	($428,628)	($9,825)	($418,803)	
								
Change in Net Assets	$0	$29,154	($35,437)	$64,590	$50,128	$127,410	($77,282)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($278,368)	----	----	

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

	Adopted
Budget	Prorated Budget
6/30/22	Actual
6/30/22	
Variance	
Revenues					
Food Sales	$9,200	$6,900	$183,615	$176,715	
Wine Sales	$400	$300	$8,311	$8,011	
Beer Sales	$6,400	$4,800	$106,839	$102,039	
Beverage Sales	$1,600	$1,200	$28,429	$27,229	
Liquor Sales	$2,400	$1,800	$57,653	$55,853	
Gift Card Sales	$0	$0	$8,829	$8,829	
Gift Cards Usage	$0	$0	$0	$0	
Total Revenues	$20,000	$15,000	$393,676	$378,676	

Restaurant Expenditures					
Restaurant Manager Contract	$0	$0	$48,750	($48,750)	
Salaries	$0	$0	$106,354	($106,354)	
Administrative Fee	$0	$0	$4,806	($4,806)	
FICA Expense	$0	$0	$11,580	($11,580)	
Health Insurance	$0	$0	$10,306	($10,306)	
Workers Compensation	$0	$0	$1,661	($1,661)	
Unemployment	$0	$0	$4,376	($4,376)	
Telephone	$0	$0	$2,450	($2,450)	
Utilities	$0	$0	$8,000	($8,000)	
Pest Control	$1,200	$900	$880	$20	
Equipment Lease	$1,100	$825	$906	($81)	
Repairs	$0	$0	$6,940	($6,940)	
Kitchen Equipment/Supplies	$0	$0	$6,844	($6,844)	
Paper & Plastic Supplies	$0	$0	$7,034	($7,034)	
Operating Supplies	$0	$0	$21,581	($21,581)	
Food Cost	$0	$0	$75,290	($75,290)	
Snack Cost	$0	$0	$7,000	($7,000)	
Beer Cost	$0	$0	$47,297	($47,297)	
Beverage Cost	$0	$0	$13,474	($13,474)	
Wine Cost	$0	$0	$3,294	($3,294)	
Liquor Cost	$0	$0	$15,934	($15,934)	
First Aid	$0	$0	$206	($206)	
Entertainment	$0	$0	$9,150	($9,150)	
Delivery/Gas	$0	$0	$2,671	($2,671)	
Uniforms	$0	$0	$474	($474)	
Dues & License	$0	$0	$4,127	($4,127)	
Total Restaurant Expenditures	$2,300	$1,725	$421,386	($419,661)	
					
Operating Income (Loss)	$17,700	$13,275	($27,710)	($40,985)	

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	$13,275	($27,710)	($40,985)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($27,710)		

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		$0		$0	$0	$42,210	
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		$0		$0	$0	$13,567	
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		$0		$0	$0	$869,963	

Administrative Expenditures																
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471	$2,367	$2,243	$2,018	$2,243		$0		$0	$0	$18,747	
Engineering Fees	$0	$0	$0	$0	$0	$1,025	$0	($150)	$0		$0		$0	$0	$875	
Attorney's Fees	$0	$3,289	$2,879	$1,096	$1,538	$0	$597	$0	$0		$0		$0	$0	$9,398	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0	$0	$750	
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		$0		$0	$0	$1,875	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621		$0		$0	$0	$77,591	
Postage	$3	$25	$790	$145	$0	($129)	$64	$41	$1		$0		$0	$0	$939	
Printing & Binding	$32	$83	$99	$111	$3	$3,565	$88	$86	$231		$0		$0	$0	$4,297	
Insurance- Liability	$583	$583	$583	$583	$583	$583	$583	$583	$583		$0		$0	$0	$5,247	
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		$0		$0	$0	$221	
Office Supplies	$0	$10	$10	$10	$0	$10	$10	$10	$10		$0		$0	$0	$70	
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		$0		$0	$0	$3,188	
Total Administrative	$11,485	$15,528	$16,747	$12,726	$13,862	$16,715	$12,872	$11,879	$12,354		$0		$0	$0	$124,169	

Operating Expenditures																
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895	$12,260	$13,512	$12,973	$12,560		$0		$0	$0	$114,549	
Administration Fee	$100	$91	$99	$88	$85	$88	$97	$94	$91		$0		$0	$0	$834	
FICA Expense	$914	$805	$915	$993	$882	$909	$1,002	$966	$950		$0		$0	$0	$8,336	
Health Insurance	$804	$812	$1,653	$1,718	$1,718	$1,718	$1,536	$1,176	$1,608		$0		$0	$0	$12,744	
Workers Compensation	$239	$216	$243	$188	$188	$194	$213	$205	$198		$0		$0	$0	$1,884	
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		$0		$0	$0	$11,293	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$1,200	$1,200	$1,503	$2,400	$2,577	$0		$0		$0	$0	$13,499	
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	$16,645		$0		$0	$0	$163,821	

	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		$0		$0	$0	$86,844	
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		$0		$0	$0	$117,528	

Grounds Maintenance Expenditures																
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162	$10,763	$11,512	$11,522	$11,101		$0		$0	$0	$100,433	
Administrative Fees	$200	$182	$163	$212	$171	$176	$194	$188	$182		$0		$0	$0	$1,668	
FICA	$894	$792	$922	$710	$742	$776	$840	$847	$830		$0		$0	$0	$7,352	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721	$1,721	$1,516	$1,179	$1,638		$0		$0	$0	$13,582	
Workers Compensation	$220	$195	$215	$155	$161	$168	$182	$182	$175		$0		$0	$0	$1,652	
Unemployment	$0	$0	$172	$178	$307	$138	$35	$34	$29		$0		$0	$0	$894	
Telephone	$557	$611	$555	$545	$545	$586	$584	$584	$847		$0		$0	$0	$5,414	
Utilities	$904	$830	$684	$879	$779	$675	$637	$633	$782		$0		$0	$0	$6,801	
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		$0		$0	$0	$1,976	
Repairs	$1,095	$5,140	$454	$47	$1,332	$3,765	$86	$1,306	$26		$0		$0	$0	$13,249	
Fuel	$2,254	$450	$1,330	$1,497	$1,387	$1,101	$3,127	$2,064	$2,632		$0		$0	$0	$15,841	
Park Maintenance	$0	$0	$146	$803	$2,232	$589	$1,881	$1,268	$91		$0		$0	$0	$7,010	
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		$0		$0	$0	$2,640	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$259	$641	$215	$227	$283		$0		$0	$0	$2,609	
Fire Alarm System	$512	$512	$512	$512	$512	$512	$512	$512	$512		$0		$0	$0	$4,604	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298	$2,528	$2,298		$0		$0	$0	$21,146	
Park Materials	$0	$1,748	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$1,748	
Total Grounds Maintenance	$22,896	$27,328	$25,045	$21,257	$23,306	$26,693	$23,838	$24,219	$22,307		$0		$0	$0	$216,889	
																
Total Expenditures	$63,499	$68,652	$70,403	$87,137	$64,076	$73,073	$68,038	$66,454	$61,075		$0		$0	$0	$622,407	
																
Operating Income (Loss)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($33,682)	($54,037)		$0		$0	$0	$247,556	

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)	($59,037)		$0		$0	$0	$242,556	

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		0	0	0	35,219	
Member Rounds	701	814	784	794	870	1,054	864	717	705		0	0	0	7,303	
Comp Rounds	214	329	156	234	142	157	137	120	93		0	0	0	1,582	
EZ Links	0	0	0	0	0	0	0	0	0		0	0	0	-	
GolfNow	308	71	293	178	246	287	276	292	284		0	0	0	2,235	
Revenue per Round															
Paid Rounds	$40	$40	$40	$46	$46	$47	$40	$33	$35		$0	$0	$0	$366	
Revenues:															
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689	$234,291	$185,022	$130,722	$108,051		$0	$0	$0	$1,447,322	
Gift Cards - Sales	$349	$397	$3,300	$219	$706	$680	$665	$359	$702		$0	$0	$0	$7,375	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)	($1,556)	($1,335)	($1,391)	($914)		$0	$0	$0	($13,786)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317	$26,856	$24,956	$21,006	$20,730		$0	$0	$0	$208,964	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792	$4,078	$2,212	$1,106	$1,106		$0	$0	$0	$24,734	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971	$11,312	$10,812	$10,225	$8,765		$0	$0	$0	$83,876	
Golf Lessons	$175	$175	$175	$175	$175	$335	$335	$405	$355		$0	$0	$0	$2,305	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223	$8,644		$0	$0	$0	$98,046	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519		$0	$0	$0	$13,674	
Miscellaneous Income	$574	$253	$404	$417	$486	$1,291	$797	$4,677	$471		$0	$0	$0	$9,370	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851	$149,428		$0	$0	$0	$1,881,879	

Golf Course Expenditures:															
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281	$1,268	$1,269	$1,426	$1,149		$0	$0	$0	$11,243	
Telephone/Internet	$106	$106	$106	$106	$106	$171	$194	$194	$194		$0	$0	$0	$1,283	
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		$0	$0	$0	$3,337	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910	$818	$1,020	$158	$537		$0	$0	$0	$14,471	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329	$1,814	$974	$1,454	$1,058		$0	$0	$0	$14,283	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709	$4,145	$249	$351	$5,064		$0	$0	$0	$33,467	
Office Supplies	$636	$129	$340	$238	$230	$640	$292	$226	$68		$0	$0	$0	$2,799	
Operating Supplies	$157	$164	$516	$434	$179	$125	$332	$179	$564		$0	$0	$0	$2,650	
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		$0	$0	$0	$560	
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		$0	$0	$0	$3,424	
Total Golf Course Expenditures	$10,719	$11,426	$12,416	$13,704	$19,240	$10,288	$4,664	$5,703	$11,879		$0	$0	$0	$100,038	

	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	

$0	

$0	

$0	

$174,492	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$1,353	$1,435	$1,378	$1,271	$0	$0	$0	$12,222	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$1,590	$1,693	$1,631	$1,544	$0	$0	$0	$13,135	
Health Insurance	$521	$596	$663	$631	$689	$631	$1,660	$1,051	$1,199	$0	$0	$0	$7,642	
Workers Compensation	$350	$293	$308	$262	$284	$331	$354	$352	$327	$0	$0	$0	$2,861	
Unemployment	$401	$266	$403	$591	$642	$331	$672	$572	$478	$0	$0	$0	$4,356	
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	$0	$0	$0	$16,067	
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	$0	$0	$0	$884	
Supplies	$508	$1,371	$1,697	$1,906	$910	$423	$282	$1,058	$484	$0	$0	$0	$8,638	
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	$0	$0	$0	$64,356	
Cart Maintenance	$1,148	$33	$0	$0	$0	$1,260	$0	$1,640	$944	$0	$0	$0	$5,024	
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	$0	$0	$0	$320,929	

Merchandise Sales:														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$0	$0	$0	$57,233	
Total Merchandise Sales	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$0	$0	$0	$57,233	

	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		$0	$0	$0	$316,579	
Administrative Fees	$701	$674	$743	$644	$603	$574	$632	$652	$602		$0	$0	$0	$5,823	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324	$2,359	$2,563	$2,613	$2,607		$0	$0	$0	$23,701	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877	$2,992	$2,592	$2,073	$2,265		$0	$0	$0	$24,742	
Workers Compensation	$685	$654	$703	$548	$493	$499	$543	$550	$543		$0	$0	$0	$5,218	
Unemployment	$71	$94	$577	$1,158	$824	$466	$161	$176	$150		$0	$0	$0	$3,677	
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		$0	$0	$0	$19,523	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577	$1,861	$1,611	$5,666	$2,384		$0	$0	$0	$27,100	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577	$2,235	$6,350	$4,190	$5,363		$0	$0	$0	$32,547	
Pest Control	$112	$99	$95	$99	$99	$99	$104	$104	$108		$0	$0	$0	$917	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908	$1,398	$1,138	$738	$301		$0	$0	$0	$9,259	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444	$341	$341	$3,248	$943		$0	$0	$0	$11,684	
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		$0	$0	$0	$138,151	
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		$0	$0	$0	$1,897	
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		$0	$0	$0	$10,370	
Training	$0	$886	$0	$45	$78	$145	$275	$960	$0		$0	$0	$0	$2,389	
Janitorial Supplies	$0	$30	$0	$0	$10	$0	$0	$0	$0		$0	$0	$0	$40	
Janitorial Services	$922	$950	$950	$950	$950	$950	$950	$950	$950		$0	$0	$0	$8,522	
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		$0	$0	$0	$7,947	
Equipment Rental	$34	$33	$34	$34	$31	$34	$33	$34	$33		$0	$0	$0	$301	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$11,517	$12,180	$15,699	$15,302	$13,919		$0	$0	$0	$117,674	
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		$0	$0	$0	$786,304	

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		$0	$0	$0	$980	
Arbitrage	$0	$0	$0	$0	$0	$0	$450	$0	$0		$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0	$0	$0	$750	
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		$0	$0	$0	$42,210	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531	$9,066	$7,745	$7,531	$7,531		$0	$0	$0	$69,530	
Property Taxes	$0	$870	$740	$5,322	$740	$740	$740	$740	$740		$0	$0	$0	$10,634	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045	$14,580	$21,887	$19,701	$13,045		$0	$0	$0	$138,619	
															
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851	$149,428		$0	$0	$0	$1,881,879	
															
Total Expenditures	$169,608	$137,641	$156,504	$153,094	$155,814	$153,968	$163,050	$169,663	$143,781		$0	$0	$0	$1,403,123	
															
Operating Income (Loss)	$1,887	$33,560	$47,029	$61,098	$102,631	$137,037	$76,680	$13,188	$5,647		$0	$0	$0	$478,757	

	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	
$0	
$0	
$0	
$450,823	
Interest Income	$1	$1	$1	$1	$1	$1	$1	$2	$1	$0	$0	$0	$12	
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)	$0	$0	$0	($105,319)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	($317,750)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	($430)	($429)	($429)	$23,507	$0	$0	$0	($428,628)	
														
Net Non Operating Income / (Loss)	$2,458	$33,131	($403,100)	$60,669	$102,201	$136,607	$76,250	$12,759	$29,154	$0	$0	$0	$50,128	

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	

$0	

$0	

$0	

$183,615	
Wine Sales	$466	$835	$780	$1,100	$876	$1,114	$1,235	$945	$960	$0	$0	$0	$8,311	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$13,492	$15,837	$14,121	$12,007	$0	$0	$0	$106,839	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$3,642	$4,091	$3,945	$4,093	$0	$0	$0	$28,429	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$7,436	$8,102	$7,855	$6,651	$0	$0	$0	$57,653	
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	$0	$0	$0	$393,676	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$48,750	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$7,608	$13,588	$12,482	$11,373	$0	$0	$0	$106,354	
Administrative Fee	$422	$421	$656	$569	$427	$492	$746	$532	$540	$0	$0	$0	$4,806	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$1,178	$1,523	$1,491	$1,324	$0	$0	$0	$11,580	
Health Insurance	$0	$80	$0	$1,848	$1,639	$1,639	$1,489	$1,212	$2,398	$0	$0	$0	$10,306	
Workers Compensation	$140	$211	$290	$162	$154	$156	$194	$184	$171	$0	$0	$0	$1,661	
Unemployment	$459	$434	$711	$565	$538	$642	$375	$376	$277	$0	$0	$0	$4,376	
Telephone	$349	$246	$246	$246	$246	$340	$259	$259	$259	$0	$0	$0	$2,450	
Utilities	$713	$547	$963	$186	$1,490	$1,117	$949	$1,077	$957	$0	$0	$0	$8,000	
Pest Control	$122	$95	$95	$95	$95	$95	$95	$95	$93	$0	$0	$0	$880	
Equipment Lease	$101	$100	$101	$100	$100	$101	$101	$101	$101	$0	$0	$0	$906	
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	$0	$0	$0	$7,034	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$1,822	$1,546	$399	$1,064	$0	$0	$0	$21,581	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$9,708	$9,425	$8,678	$16,534	$0	$0	$0	$75,290	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$2,013	$264	$477	$2,242	$0	$0	$0	$7,000	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$7,127	$3,152	$9,091	$6,431	$0	$0	$0	$47,297	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$2,016	$1,381	$1,003	$1,711	$0	$0	$0	$13,474	
Wine Cost	$190	$570	$304	$720	($79)	$587	$25	$481	$495	$0	$0	$0	$3,294	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$974	$1,132	$2,824	$1,557	$0	$0	$0	$15,934	
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	$1,500	$0	$0	$0	$9,150	
Delivery/Gas	$0	$0	$37	$0	$788	$509	$544	$298	$495	$0	$0	$0	$2,671	
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	$0	$0	$0	$4,127	
Total Restaurant Expenditures	$38,961	$49,141	$50,895	$40,703	$39,582	$45,918	$45,120	$50,041	$61,024	$0	$0	$0	$421,386	
														
Operating Income (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$4,532	($12,104)	$0	$0	$0	($27,710)	

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	($12,104)	$0	$0	$0	($27,710)	

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	

$0	

$0	

$0	

$98,046	
Total Revenues	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223	$8,644	$0	$0	$0	$98,046	

Expenditures														
Cost of Goods Sold	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$0	$0	$0	$57,233	
Total Expenditures	$5,774	$4,835	$9,352	$3,250	$9,910	$8,328	$6,520	$6,990	$2,274	$0	$0	$0	$57,233	
														
Operating Income (Loss)	$6,430	$2,885	$868	$4,832	$98	$3,871	$8,225	$7,233	$6,370	$0	$0	$0	$40,813	

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:	$280,137	
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:		$234,613	
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
6/30/21		Actuals
6/30/22		
Variance		Year to Date
6/30/21		Year to Date
6/30/22		
Variance	

Revenues:
Greens Fees	

$  126,214		

$	108,051		

$	(18,163)		

$  1,302,772		

$  1,447,322		

$	144,549	
Gift Cards - Sales	$	706		$	702		$	(4)		$	8,582		$	7,375		$	(1,207)	
Gift Cards - Usage	$	(1,544)		$	(914)		$	629		$	(16,511)		$	(13,786)		$	2,725	
Season Advance/Trail Fees	$	22,821		$	20,730		$	(2,091)		$	180,464		$	208,964		$	28,499	
Associate Memberships	$	2,133		$	1,106		$	(1,027)		$	36,814		$	24,734		$	(12,080)	
Driving Range	$	7,869		$	8,765		$	897		$	71,265		$	83,876		$	12,611	
Golf Lessons	$	175		$	355		$	180		$	1,575		$	2,305		$	730	
Merchandise Sales	$	10,858		$	8,644		$	(2,214)		$	92,679		$	98,046		$	5,367	
Special Assessments - Operations	$	1,519		$	1,519		$	-		$	13,674		$	13,674		$	0	
Miscellaneous Income	  $	(2,346) 		 $	471 		 $	2,816 		 $	4,227 		 $	9,370 		 $	5,143 	
Total Revenues	 $	168,405 		 $	149,428 		 $	(18,977) 		 $  1,695,543 		 $  1,881,879 		 $	186,337 	
Expenditures:
Golf Course Expenditures	
$	10,690		
$	11,879		
$	(1,189)		
$	100,815		
$	100,038		
$	777	
Golf Operations	$	30,176		$	37,481		$	(7,304)		$	226,528		$	320,929		$	(94,401)	
Merchandise Sales	$	9,239		$	2,274		$	6,965		$	62,931		$	57,233		$	5,699	
Golf Course Maintenance	$	85,356		$	79,103		$	6,253		$	646,580		$	786,304		$	(139,725)	
Administrative	 $	14,132 		 $	13,045 		 $	1,087 		 $	123,321 		 $	138,619 		 $	(15,297) 	
Total Expenditures	 $	149,593 		 $	143,781 		 $	5,812 		 $  1,160,176 		 $  1,403,123 		 $	(242,947) 	
Operating Income/(Loss)	 $	18,812 		 $	5,647 		 $	(13,165) 		 $	535,367 		 $	478,757 		 $	(56,610)