Viera East
Community Development District

Unaudited Financial Reporting
May 31, 2022

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2006 Income Statement	

8	

Debt Service Series 2020 Income Statement	

9	

Capital Projects Series 2020 Income Statement	

10-13	

Golf Course Income Statement	

14	

Restaurant Income Statement	

15-16	

Month by Month- General Fund	

17-20	

Month by Month- Golf Course	

21	

Month by Month- Restaurant	

22	

Month by Month- Proshop	

23	
Long Term Debt Report	

24	
FY2022 Tax Receipt Schedule	

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

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$655,821	$481,218	----	----	$644,085	$1,781,124	
Accounts Receivable	----	----	----	----	$291	$291	
Due From Golf Course	$48,219	----	----	----	----	$48,219	
Due From General Fund	----	$335	$0	----	$178,460	$178,795	
Due From Capital Reserve	$209	----	----	----	$128	$337	
Due from Debt Service	----	----	----	----	$22,922	$22,922	
Due from Other	----	----	----	----	$4,671	$4,671	
Due from Capital Projects	----	$196,810	----	----	$39,038	$235,848	
Inventory - Pro Shop	----	----	----	----	$34,298	$34,298	
Inventory - Hook and Eagle	----	----	----	----	$24,805	$24,805	
Investments:						
State Board	----	$121,855	----	----	----	$121,855	
Benefit Assessment- Series 2012	----	----	----	----	$4,127	$4,127	
Reserve - Series 2012	----	----	----	----	$280,135	$280,135	
Bond Service- Series 2012	----	----	----	----	$7	$7	
Bond Service- Series 2006	----	----	$91,763	----	----	$91,763	
Reserve- Series 2020	----	----	$234,612	----	----	$234,612	
Temporary Interest Series 2020	----	----	$90,334	----	----	$90,334	
Project- Series 2020	----	----	----	$3,836,136	----	$3,836,136	
Improvements (Net of Depreciation)	----	----	----	----	$1,089,032	$1,089,032	
Prepaid Expenses- Debt	----	----	----	----	$162,667	$162,667	
Prepaid Expenses- Operations	$5,539	----	----	----	$78,821	$84,359	
Total Assets	$709,788	$800,218	$416,709	$3,836,136	$2,563,487	$8,326,338	
Liabilities						
Accounts Payable	$22,886	$4,381	----	----	$43,792	$71,059	
Accrued Expenses	----	----	----	----	$106	$106	
Deferred Revenue- Season Advance	----	----	----	----	$81,416	$81,416	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$6,077	$6,077	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$287,516	$287,516	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	$209	----	----	$48,219	$48,429	
Accrued Interest Payable	----	----	----	----	$30,302	$30,302	
Sales Tax Payable	----	----	----	----	$22,886	$22,886	
Event Deposits	----	----	----	----	($7,677)	($7,677)	
Due to Golf Course	$178,460	$39,038	$22,922	----	----	$240,420	
Due to Capital Reserve	$335	----	----	$196,810	----	$197,145	
Accrued Payroll Payable	$8,698	----	----	----	$24,872	$33,571	
Bonds Payable - Series 2012	----	----	----	----	$2,470,000	$2,470,000	
Bond Discount	----	----	----	----	($13,414)	($13,414)	
Deferred Loss	----	----	----	----	($130,973)	($130,973)	
Fund Equity						
Net Assets	----	----	----	----	($301,450)	($301,450)	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$5,539	----	----	----	----	$5,539	
Unassigned	$317,870	----	----	----	----	$317,870	
Assigned- Capital Reserve Fund	----	$756,590	----	----	----	$756,590	
Restricted for Capital Projects	----	----	----	$3,639,326	----	$3,639,326	
Restricted for Debt Service	----	----	$393,787	----	----	$393,787	
Total Liabilities, Fund Equity, Other	$709,788	$800,218	$416,709	$3,836,136	$2,563,487	$8,326,338	

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

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

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

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

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

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($5,000)	$0	$0	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	($5,000)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	($42,948)	$239,362	$305,094	$65,732	
					
Beginning Fund Balance	$42,948		$194,315		
					
Ending Fund Balance	$0		$499,409		

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

Adopted
Budget

Prorated Budget
5/31/22

Actual
5/31/22

Variance

Revenues

Interest Income	$1,000	$667	$196	($471)	
Reserve Funding - Transfer In (General)	$5,000	$0	$0	$0	
Reserve Funding - Transfer In (Golf)	$6,694	$0	$0	$0	
Reserve Funding - Transfer In (PY Excess)	$0	$0	$450,000	$450,000	
Total Revenues	$12,694	$667	$450,196	$449,529	

Expenditures					
Capital Outlay	$100,000	$0	$0	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$0	$0	$0	
					
Excess Revenues/(Expenditures)	($112,306)		$450,196		
					
Beginning Fund Balance	$315,696		$306,394		
					
Ending Fund Balance	$203,390		$756,590		

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2022

Total	 $	-	

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

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

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

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

Adopted
Budget

Prorated Budget
5/31/22

Actual
5/31/22

Variance

Revenues

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

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

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

Actual
5/31/22

Revenues

Interest Income	$119

$119

Total Revenues

Expenditures

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

$1,144,997

Total Expenditures

($1,144,878)

Excess Revenues/(Expenditures)

$4,784,204

Beginning Fund Balance

$3,639,326

Ending Fund Balance

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

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

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

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

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

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

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

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

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,000	
$1,000	
Engineering	$0	$770	$0	($770)	$980	$0	($980)	
Arbitrage	$600	$0	$50	$50	$450	$400	($50)	
Dissemination	$1,000	$83	$83	$0	$667	$667	$0	
Trustee Fees	$4,100	$0	$342	$342	$8,178	$2,733	($5,445)	
Annual Audit	$1,500	$0	$125	$125	$0	$1,000	$1,000	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$37,520	$37,520	$0	
Insurance	$85,019	$7,531	$7,085	($446)	$61,999	$56,679	($5,320)	
Property Taxes	$10,000	$740	$833	$93	$9,894	$6,667	($3,227)	
Total Administrative Expenditures	$159,999	$13,815	$13,333	($482)	$119,688	$106,666	($13,022)	
								
Total Revenues	$1,908,696	$182,851	$134,051	$48,800	$1,732,451	$1,449,373	$283,078	
								
Total Expenditures	$1,915,527	$148,512	$159,621	$11,109	$1,238,135	$1,284,130	$45,995	
								
Operating Income (Loss)	($6,831)	$34,338	($25,571)	$59,909	$494,316	$165,243	$329,073	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$373,505	$373,500	$5	
Interest Income	$1,000	$2	$83	($81)	$10	$667	($656)	
Reserve Funding- Transfer Out (Capital Reserve)	($6,694)	$0	($558)	($558)	$0	($4,463)	$4,463	
Reserve Funding- Transfer Out (PY Excess)	$0	$0	$0	$0	($450,000)	$0	($450,000)	
Interfund Transfer In- Restaurant	$17,700	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$0	$0	$0	$0	$300	$0	$300	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($93,617)	($93,617)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($282,333)	($283,333)	$1,000	
Total Non Operating Revenues/(Expenditures)	$6,831	($429)	($906)	($639)	($452,135)	($7,246)	($444,889)	
								
Change in Net Assets	$0	$33,910	($26,476)	$59,270	$42,181	$157,997	($115,816)	
								
Beginning Net Assets	$0	----	----	----	($328,497)	----	----	
								
Ending Net Assets	$0	----	----	----	($286,315)	----	----	

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

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

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

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

($17,700)	

$0	

$0	

$0	
Total Non Operating Revenues/(Expenditures)	($17,700)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	$0	$11,800	($15,135)	($26,935)	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($15,135)		

Page 14

	October	November	December	January	February	March	April	May	June		July		August		September	Total	
Revenues																	
Maintenance Assessments	$0	$231,577	$488,701	$10,364	$16,052	$5,215	$28,893	$27,354		$0		$0		$0	$0	$808,157	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0	$0	$37,520	
Donations for Park Material	$1,250	$1,200	$0	$1,200	$0	$0	$625	$500		$0		$0		$0	$0	$4,775	
Miscellaneous Income- Farmers Market	$745	$777	$863	$2,896	$715	$5,194	$1,003	$228		$0		$0		$0	$0	$12,419	
Interest Income	$52	$0	$0	$1	$1	$0	$0	$0		$0		$0		$0	$0	$55	
Total Revenues	$6,737	$238,244	$494,253	$19,151	$21,458	$15,099	$35,211	$32,772		$0		$0		$0	$0	$862,925	

Administrative Expenditures																	
Supervisors Fees	$1,343	$2,247	$2,473	$1,341	$2,471	$2,367	$2,243	$2,018		$0		$0		$0	$0	$16,503	
Engineering Fees	$0	$0	$0	$0	$0	$1,025	$0	($150)		$0		$0		$0	$0	$875	
Attorney's Fees	$0	$3,289	$2,879	$1,096	$1,538	$0	$597	$0		$0		$0		$0	$0	$9,398	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0	$0	$667	
Trustee Fees	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Annual Audit	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208		$0		$0		$0	$0	$1,667	
Management Fees	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621	$8,621		$0		$0		$0	$0	$68,969	
Postage	$3	$25	$790	$145	$0	($129)	$64	$41		$0		$0		$0	$0	$938	
Printing & Binding	$32	$83	$99	$111	$3	$3,565	$88	$86		$0		$0		$0	$0	$4,067	
Insurance- Liability	$583	$583	$583	$583	$583	$583	$583	$583		$0		$0		$0	$0	$4,664	
Legal Advertising	$0	$0	$623	$174	$0	$0	$0	$0		$0		$0		$0	$0	$797	
Other Current Charges	$82	$25	$23	$0	$0	$27	$20	$24		$0		$0		$0	$0	$201	
Office Supplies	$0	$10	$10	$10	$0	$10	$10	$10		$0		$0		$0	$0	$60	
Dues & Licenses	$175	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$175	
Information Technology	$354	$354	$354	$354	$354	$354	$354	$354		$0		$0		$0	$0	$2,833	
Total Administrative	$11,485	$15,528	$16,747	$12,726	$13,862	$16,715	$12,872	$11,879		$0		$0		$0	$0	$111,815	

Operating Expenditures																	
Salaries	$13,286	$12,015	$13,478	$12,571	$11,895	$12,260	$13,512	$12,973		$0		$0		$0	$0	$101,989	
Administration Fee	$100	$91	$99	$88	$85	$88	$97	$94		$0		$0		$0	$0	$743	
FICA Expense	$914	$805	$915	$993	$882	$909	$1,002	$966		$0		$0		$0	$0	$7,386	
Health Insurance	$804	$812	$1,653	$1,718	$1,718	$1,718	$1,536	$1,176		$0		$0		$0	$0	$11,136	
Workers Compensation	$239	$216	$243	$188	$188	$194	$213	$205		$0		$0		$0	$0	$1,686	
Unemployment	$0	$0	$86	$483	$89	$2	$6	$9		$0		$0		$0	$0	$675	
Other Contractual	$1,008	$857	$933	$1,369	$1,658	$1,368	$1,374	$1,494		$0		$0		$0	$0	$10,060	
Marketing- Lifestyle/Amenities	$2,400	$783	$1,437	$1,200	$1,200	$1,503	$2,400	$0		$0		$0		$0	$0	$10,922	
Training	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Total Operating	$18,751	$15,579	$18,844	$18,610	$17,715	$18,042	$20,140	$16,918		$0		$0		$0	$0	$144,599	

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

Maintenance Expenditures																	
Canal Maintenance	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Lake Bank Restoration	$0	$0	$0	$24,000	$0	$0	$0	$0		$0		$0		$0	$0	$24,000	
Environmental Services	$0	$0	$0	$0	$0	$720	$545	$144		$0		$0		$0	$0	$1,409	
Water Management System	$8,368	$10,218	$9,768	$9,343	$9,193	$10,903	$8,568	$10,718		$0		$0		$0	$0	$77,076	
Midge Control	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$1,200	$0	$0	$1,957	$0		$0		$0		$0	$0	$3,157	
Fire Line Maintenance	$2,000	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$2,000	
Basin Repair	$0	$0	$0	$0	$0	$0	$117	$0		$0		$0		$0	$0	$117	
Total Maintenance	$10,368	$10,218	$9,768	$34,543	$9,193	$11,623	$11,188	$10,862		$0		$0		$0	$0	$107,760	

Grounds Maintenance Expenditures																	
Salaries	$12,209	$10,821	$12,528	$9,815	$10,162	$10,763	$11,512	$11,522		$0		$0		$0	$0	$89,332	
Administrative Fees	$200	$182	$163	$212	$171	$176	$194	$188		$0		$0		$0	$0	$1,486	
FICA	$894	$792	$922	$710	$742	$776	$840	$847		$0		$0		$0	$0	$6,522	
Health Insurance	$1,079	$1,630	$1,376	$1,721	$1,721	$1,721	$1,516	$1,179		$0		$0		$0	$0	$11,945	
Workers Compensation	$220	$195	$215	$155	$161	$168	$182	$182		$0		$0		$0	$0	$1,477	
Unemployment	$0	$0	$172	$178	$307	$138	$35	$34		$0		$0		$0	$0	$864	
Telephone	$557	$611	$555	$545	$545	$586	$584	$584		$0		$0		$0	$0	$4,566	
Utilities	$904	$830	$684	$879	$779	$675	$637	$633		$0		$0		$0	$0	$6,020	
Property Appraiser	$0	$0	$1,989	$0	$0	$0	$0	$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$220	$220	$220	$220	$220	$220	$220	$220		$0		$0		$0	$0	$1,757	
Repairs	$1,095	$5,140	$454	$47	$1,332	$3,765	$86	$1,306		$0		$0		$0	$0	$13,223	
Fuel	$2,254	$450	$1,330	$1,497	$1,387	$1,101	$3,127	$2,064		$0		$0		$0	$0	$13,210	
Park Maintenance	$0	$0	$146	$803	$2,232	$589	$1,881	$1,268		$0		$0		$0	$0	$6,919	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Chemicals	$0	$459	$663	$0	$0	$746	$0	$0		$0		$0		$0	$0	$1,869	
Contingencies	$0	$800	$0	$926	$0	$1,100	$0	$0		$0		$0		$0	$0	$2,826	
Refuse	$240	$480	$240	$480	$480	$720	$0	$0		$0		$0		$0	$0	$2,640	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Uniforms	$215	$161	$350	$259	$259	$641	$215	$227		$0		$0		$0	$0	$2,326	
Fire Alarm System	$512	$512	$512	$512	$512	$512	$512	$512		$0		$0		$0	$0	$4,092	
Rain Bird Pump System	$2,298	$2,298	$2,528	$2,298	$2,298	$2,298	$2,298	$2,528		$0		$0		$0	$0	$18,847	
Park Materials	$0	$1,748	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$1,748	
Total Grounds Maintenance	$22,896	$27,328	$25,045	$21,257	$23,306	$26,693	$23,838	$23,294		$0		$0		$0	$0	$193,658	
																	
Total Expenditures	$63,499	$68,652	$70,403	$87,137	$64,076	$73,073	$68,038	$62,953		$0		$0		$0	$0	$557,831	
																	
Operating Income (Loss)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($30,180)		$0		$0		$0	$0	$305,094	

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

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0		

$0		

$0		

$0	

$0	

$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Total Non Operating Revenues/Expenditures	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
																	
Excess Revenue/(Expenditures)	($56,762)	$169,592	$423,850	($67,986)	($42,618)	($57,974)	($32,827)	($30,180)		$0		$0		$0	$0	$305,094	

Viera East Golf Course Month to Month

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

Number of Rounds																
Paid Rounds	3,263	3,227	3,817	3,732	4,526	4,934	4,648	3,948		0		0	0	0	32,095	
Member Rounds	701	814	784	794	870	1,054	864	717		0		0	0	0	6,598	
Comp Rounds	214	329	156	234	142	157	137	120		0		0	0	0	1,489	
EZ Links	0	0	0	0	0	0	0	0		0		0	0	0	-	
GolfNow	308	71	293	178	246	287	276	292		0		0	0	0	1,951	
Revenue per Round																
Paid Rounds	$40	$40	$40	$46	$46	$47	$40	$33		$0		$0	$0	$0	$332	
Revenues:																
Greens Fees	$129,023	$129,054	$153,395	$170,075	$207,689	$234,291	$185,022	$130,722		$0		$0	$0	$0	$1,339,271	
Gift Cards - Sales	$349	$397	$3,300	$219	$706	$680	$665	$359		$0		$0	$0	$0	$6,673	
Gift Cards - Usage	($1,925)	($281)	($1,538)	($2,627)	($2,218)	($1,556)	($1,335)	($1,391)		$0		$0	$0	$0	($12,871)	
Season Advance/Trail Fees	$20,573	$22,472	$21,895	$24,159	$26,317	$26,856	$24,956	$21,006		$0		$0	$0	$0	$188,234	
Associate Memberships	$1,738	$2,565	$3,555	$4,582	$3,792	$4,078	$2,212	$1,106		$0		$0	$0	$0	$23,628	
Driving Range	$7,266	$7,328	$10,607	$7,590	$9,971	$11,312	$10,812	$10,225		$0		$0	$0	$0	$75,111	
Golf Lessons	$175	$175	$175	$175	$175	$335	$335	$405		$0		$0	$0	$0	$1,950	
Merchandise Sales	$12,204	$7,720	$10,220	$8,083	$10,009	$12,199	$14,745	$14,223		$0		$0	$0	$0	$89,402	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519		$0		$0	$0	$0	$12,154	
Miscellaneous Income	$574	$253	$404	$417	$486	$1,291	$797	$4,677		$0		$0	$0	$0	$8,899	
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851		$0		$0	$0	$0	$1,732,451	

Golf Course Expenditures:																
Other Contractual Services	$1,246	$1,763	$609	$1,232	$1,281	$1,268	$1,269	$1,426		$0		$0	$0	$0	$10,094	
Telephone/Internet	$106	$106	$106	$106	$106	$171	$194	$194		$0		$0	$0	$0	$1,089	
Postage	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Printing & Binding	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Utilities	$342	$393	$671	$338	$356	$402	$335	$171		$0		$0	$0	$0	$3,008	
Repairs & Maintenance	$2,527	$2,610	$1,886	$2,006	$2,910	$818	$1,020	$158		$0		$0	$0	$0	$13,934	
Advertising	$1,735	$1,748	$2,434	$1,739	$1,329	$1,814	$974	$690		$0		$0	$0	$0	$12,462	
Bank Charges	$2,979	$4,423	$4,390	$6,157	$5,709	$4,145	$249	$351		$0		$0	$0	$0	$28,403	
Office Supplies	$636	$129	$340	$238	$230	$640	$292	$226		$0		$0	$0	$0	$2,731	
Operating Supplies	$157	$164	$516	$434	$179	$125	$332	$179		$0		$0	$0	$0	$2,086	
Dues, Licenses & Subscriptions	$180	$0	$388	$0	$7,140	$573	$0	$772		$0		$0	$0	$0	$9,053	
Drug Testing - All Departments	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$91	$234	$73	$0	$0	$0	$124		$0		$0	$0	$0	$521	
Contractual Security	$0	$0	$268	$151	$0	$0	$0	$0		$0		$0	$0	$0	$419	
IT Services	$810	$0	$575	$1,230	$0	$332	$0	$477		$0		$0	$0	$0	$3,424	
Total Golf Course Expenditures	$10,719	$11,426	$12,416	$13,704	$19,240	$10,288	$4,664	$4,768		$0		$0	$0	$0	$87,224	

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

Golf Operations:
Salaries	

$19,463	

$16,253	

$17,856	

$16,580	

$17,980	

$20,943	

$22,417	

$22,302	

$0	

$0	

$0	

$0	

$153,794	
Administrative Fee	$1,427	$1,298	$1,510	$1,216	$1,334	$1,353	$1,435	$1,378	$0	$0	$0	$0	$10,952	
FICA Expense	$1,475	$1,231	$1,352	$1,256	$1,363	$1,590	$1,693	$1,631	$0	$0	$0	$0	$11,591	
Health Insurance	$521	$596	$663	$631	$689	$631	$1,660	$1,051	$0	$0	$0	$0	$6,443	
Workers Compensation	$350	$293	$308	$262	$284	$331	$354	$352	$0	$0	$0	$0	$2,534	
Unemployment	$401	$266	$403	$591	$642	$331	$672	$572	$0	$0	$0	$0	$3,878	
Golf Printing	$0	$0	$0	$1,574	$0	$0	$0	$0	$0	$0	$0	$0	$1,574	
Utilities	$342	$2,726	$1,459	$903	$3,212	$2,031	$1,905	$1,624	$0	$0	$0	$0	$14,200	
Repairs	$50	$0	$0	$0	$0	$1,396	$0	$0	$0	$0	$0	$0	$1,446	
Pest Control	$122	$95	$99	$95	$95	$95	$95	$95	$0	$0	$0	$0	$791	
Supplies	$508	$1,371	$1,697	$1,906	$910	$423	$282	$1,058	$0	$0	$0	$0	$8,154	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,363	$7,072	$6,908	$7,169	$7,333	$7,363	$7,072	$6,908	$0	$0	$0	$0	$57,187	
Cart Maintenance	$1,148	$33	$0	$0	$0	$1,260	$0	$1,640	$0	$0	$0	$0	$4,081	
Driving Range	$0	$3,000	$1,015	$365	$250	$404	$809	$809	$0	$0	$0	$0	$6,652	
Total Golf Operation Expenditures	$33,170	$34,233	$33,270	$32,547	$34,092	$38,151	$38,394	$39,420	$0	$0	$0	$0	$283,277	

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

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

Golf Course Maintenance:																
Salaries	$38,081	$36,410	$40,894	$34,707	$31,197	$31,610	$34,364	$34,885		$0		$0	$0	$0	$282,148	
Administrative Fees	$701	$674	$743	$644	$603	$574	$632	$652		$0		$0	$0	$0	$5,221	
FICA Expense	$2,851	$2,732	$3,065	$2,588	$2,324	$2,359	$2,563	$2,613		$0		$0	$0	$0	$21,094	
Employee Insurance	$2,315	$2,739	$2,978	$3,912	$2,877	$2,992	$2,592	$2,073		$0		$0	$0	$0	$22,477	
Workers Compensation	$685	$654	$703	$548	$493	$499	$543	$550		$0		$0	$0	$0	$4,675	
Unemployment	$71	$94	$577	$1,158	$824	$466	$161	$176		$0		$0	$0	$0	$3,527	
Fire Alarm System	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Utilities/Water	$1,886	$1,987	$1,957	$1,464	$2,526	$2,357	$2,544	$2,322		$0		$0	$0	$0	$17,043	
Repairs	$2,736	$2,093	$3,012	$3,159	$4,577	$1,861	$1,555	$5,630		$0		$0	$0	$0	$24,624	
Fuel & Oil	$4,791	$1,084	$2,917	$3,039	$2,577	$2,235	$6,350	$4,190		$0		$0	$0	$0	$27,184	
Pest Control	$112	$99	$95	$99	$99	$99	$104	$104		$0		$0	$0	$0	$809	
Irrigation/Drainage	$1,231	$581	$926	$1,039	$1,908	$1,398	$1,138	$738		$0		$0	$0	$0	$8,958	
Sand and Topsoil	$990	$1,031	$489	$2,858	$1,444	$341	$341	$3,248		$0		$0	$0	$0	$10,741	
Flower/Mulch	$497	$973	$1,508	$973	$497	$83	$0	$0		$0		$0	$0	$0	$4,531	
Fertilizer	$32,201	$4,395	$11,196	$12,630	$13,609	$15,770	$19,638	$12,155		$0		$0	$0	$0	$121,594	
Seed/Sod	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Trash Removal	$207	$414	$0	$243	$207	$207	$207	$207		$0		$0	$0	$0	$1,690	
Contingency	$3,950	$0	$113	$0	$45	$4,200	$0	$2,850		$0		$0	$0	$0	$11,158	
First Aid	$129	$22	$0	$0	$141	$0	$0	$176		$0		$0	$0	$0	$467	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$310		$0		$0	$0	$0	$310	
Operating Supplies	$3,147	$1,116	$1,579	$935	$377	$1,407	$1,023	$785		$0		$0	$0	$0	$10,370	
Training	$0	$886	$0	$45	$78	$145	$275	$960		$0		$0	$0	$0	$2,389	
Janitorial Supplies	$0	$30	$0	$0	$10	$0	$0	$0		$0		$0	$0	$0	$40	
Janitorial Services	$922	$950	$950	$950	$950	$950	$950	$0		$0		$0	$0	$0	$6,622	
Soil & Water Testing	$707	$707	$250	$0	$0	$0	$0	$0		$0		$0	$0	$0	$1,663	
Uniforms	$669	$797	$1,645	$663	$620	$854	$819	$1,107		$0		$0	$0	$0	$7,174	
Equipment Rental	$34	$33	$34	$34	$31	$34	$33	$0		$0		$0	$0	$0	$234	
Equipment Lease	$8,520	$13,473	$12,789	$14,276	$11,517	$12,180	$15,699	$7,676		$0		$0	$0	$0	$96,129	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$107,431	$73,972	$88,421	$85,966	$79,527	$82,622	$91,529	$83,406		$0		$0	$0	$0	$692,874	

Administrative Expenditures:																
Legal Fees	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Engineering	$210	$0	$0	$0	$0	$0	$0	$770		$0		$0	$0	$0	$980	
Arbitrage	$0	$0	$0	$0	$0	$0	$450	$0		$0		$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0	$0	$0	$667	
Trustee Fees	$0	$0	$0	$0	$0	$0	$8,178	$0		$0		$0	$0	$0	$8,178	
Annual Audit	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0	$0	$0	$37,520	
Insurance	$7,531	$7,531	$7,531	$7,531	$7,531	$9,066	$7,745	$7,531		$0		$0	$0	$0	$61,999	
Property Taxes	$0	$870	$740	$5,322	$740	$740	$740	$740		$0		$0	$0	$0	$9,894	
Total Administrative Expenditures	$12,515	$13,174	$13,045	$17,626	$13,045	$14,580	$21,887	$13,815		$0		$0	$0	$0	$119,688	
																
Total Revenues	$171,495	$171,201	$203,533	$214,192	$258,445	$291,004	$239,730	$182,851		$0		$0	$0	$0	$1,732,451	
																
Total Expenditures	$169,608	$137,641	$156,504	$153,094	$155,814	$153,968	$162,994	$148,512		$0		$0	$0	$0	$1,238,135	
																
Operating Income (Loss)	$1,887	$33,560	$47,029	$61,098	$102,631	$137,037	$76,736	$34,338		$0		$0	$0	$0	$494,316	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Non Operating Revenues/(Expenditures):
Special Assessments - Debt Service	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$0	
$0	
$0	
$0	
$373,505	
Interest Income	$1	$1	$1	$1	$1	$1	$1	$2	$0	$0	$0	$0	$10	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Reserve Funding- Transfer Out (PY Excess)	$0	$0	($450,000)	$0	$0	$0	$0	$0	$0	$0	$0	$0	($450,000)	
Interfund Transfer In- Restaurant	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$0	$0	$300	$0	$0	$0	$0	$0	$0	$0	$0	$0	$300	
Interest Expense	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	($11,702)	$0	$0	$0	$0	($93,617)	
Principal Expense	($34,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	($35,417)	$0	$0	$0	$0	($282,333)	
Total Non Operating Revenues/(Expenditures)	$571	($429)	($450,130)	($429)	($429)	($430)	($429)	($429)	$0	$0	$0	$0	($452,135)	
														
Net Non Operating Income / (Loss)	$2,458	$33,131	($403,100)	$60,669	$102,201	$136,607	$76,306	$33,910	$0	$0	$0	$0	$42,181	

Viera East Restaurant Month to Month

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

Revenues:
Food Sales	

$10,435	

$11,776	

$15,252	

$20,215	

$18,898	

$24,805	

$30,379	

$27,348	

$0	

$0	

$0	

$0	

$159,108	
Wine Sales	$466	$835	$780	$1,100	$876	$1,114	$1,235	$945	$0	$0	$0	$0	$7,351	
Beer Sales	$8,602	$8,427	$11,356	$9,879	$13,116	$13,492	$15,837	$14,121	$0	$0	$0	$0	$94,832	
Beverage Sales	$1,752	$2,322	$2,933	$2,492	$3,159	$3,642	$4,091	$3,945	$0	$0	$0	$0	$24,336	
Liquor Sales	$2,248	$3,991	$6,126	$6,571	$8,673	$7,436	$8,102	$7,855	$0	$0	$0	$0	$51,002	
Gift Card Sales	$349	$1,368	$3,782	$219	$706	$680	$665	$359	$0	$0	$0	$0	$8,127	
Gift Cards Usage	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Revenues	$23,852	$28,719	$40,230	$40,476	$45,428	$51,169	$60,310	$54,573	$0	$0	$0	$0	$344,756	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$43,333	
Salaries	$9,259	$13,375	$18,409	$9,833	$10,427	$7,608	$13,588	$12,482	$0	$0	$0	$0	$94,982	
Administrative Fee	$422	$421	$656	$569	$427	$492	$746	$532	$0	$0	$0	$0	$4,265	
FICA Expense	$801	$1,176	$1,736	$1,200	$1,150	$1,178	$1,523	$1,491	$0	$0	$0	$0	$10,255	
Health Insurance	$0	$80	$0	$1,848	$1,639	$1,639	$1,489	$1,212	$0	$0	$0	$0	$7,907	
Workers Compensation	$140	$211	$290	$162	$154	$156	$194	$184	$0	$0	$0	$0	$1,491	
Unemployment	$459	$434	$711	$565	$538	$642	$375	$376	$0	$0	$0	$0	$4,100	
Telephone	$349	$246	$246	$246	$246	$340	$259	$259	$0	$0	$0	$0	$2,190	
Utilities	$713	$547	$963	$186	$1,490	$1,117	$949	$906	$0	$0	$0	$0	$6,872	
Pest Control	$122	$95	$95	$95	$95	$95	$95	$95	$0	$0	$0	$0	$787	
Equipment Lease	$101	$100	$101	$100	$100	$101	$101	$101	$0	$0	$0	$0	$806	
Repairs	$1,776	$4,168	$0	$0	$427	$0	$125	$294	$0	$0	$0	$0	$6,790	
Kitchen Equipment/Supplies	$1,037	$270	$0	$0	$0	$0	$93	$0	$0	$0	$0	$0	$1,400	
Paper & Plastic Supplies	$867	$511	$686	$1,028	$473	$977	$697	$1,351	$0	$0	$0	$0	$6,591	
Operating Supplies	$10,181	$1,846	$2,638	$1,107	$979	$1,822	$1,546	$399	$0	$0	$0	$0	$20,518	
Food Cost	$2,158	$6,474	$8,355	$7,324	$6,633	$9,708	$9,425	$8,678	$0	$0	$0	$0	$58,755	
Snack Cost	$717	$2,152	$192	$86	($1,143)	$2,013	$264	$477	$0	$0	$0	$0	$4,758	
Beer Cost	$1,967	$5,900	$4,876	$4,057	$4,696	$7,127	$3,152	$9,091	$0	$0	$0	$0	$40,866	
Beverage Cost	$743	$2,229	$917	$3,040	$434	$2,016	$1,381	$1,003	$0	$0	$0	$0	$11,764	
Wine Cost	$190	$570	$304	$720	($79)	$587	$25	$481	$0	$0	$0	$0	$2,799	
Liquor Cost	$616	$1,848	$2,509	$2,320	$2,154	$974	$1,132	$2,824	$0	$0	$0	$0	$14,377	
First Aid	$171	$0	$0	$0	$17	$0	$0	$18	$0	$0	$0	$0	$206	
Entertainment	$300	$0	$800	$750	$650	$1,350	$1,950	$1,550	$0	$0	$0	$0	$7,350	
Delivery/Gas	$0	$0	$37	$0	$788	$509	$544	$298	$0	$0	$0	$0	$2,176	
Uniforms	$0	$474	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$474	
Dues & License	$455	$599	$959	$49	$1,869	$49	$49	$49	$0	$0	$0	$0	$4,078	
Total Restaurant Expenditures	$38,961	$49,141	$50,895	$40,703	$39,582	$45,918	$45,120	$49,569	$0	$0	$0	$0	$359,890	
														
Operating Income (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$5,003	$0	$0	$0	$0	($15,135)	

Non Operating Revenues/(Expenditures):														
Interfund Transfer out- Golf Course	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
														
Net Non Operating Income / (Loss)	($15,109)	($20,423)	($10,665)	($226)	$5,846	$5,250	$15,189	$5,003	$0	$0	$0	$0	($15,135)	

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

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

Revenues

Merchandise Sales	

$12,204	

$7,720	

$10,220	

$8,083	

$10,009	

$12,199	

$14,745	

$14,223	

$0	

$0	

$0	

$0	

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

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

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding - 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Less: May 1, 2019 Principal	($1,910,000)	
Less: May 1, 2020 Principal	($2,020,000)	
Less: May 1, 2021 Principal	($2,140,000)	
Less: May 1, 2022 Principal	($2,265,000)	
Current Bonds Outstanding	$0	

(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:	$280,135	
Bonds outstanding - 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less: May 1, 2019 Principal	($395,000)	
Less: May 1, 2020 Principal	($410,000)	
Less: May 1, 2021 Principal	($425,000)	
Less: May 1, 2022 Principal	($445,000)	
Current Bonds Outstanding	$2,025,000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:		2% to 2.75%	
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement:		5/1/1938
50% Max Annual Dept
$234,591	
Reserve Fund Balance:		$234,612	
Bonds outstanding - 7/10/20		$7,685,000	
Current Bonds Outstanding		$7,685,000	

Page 23		

Viera East
Community Development District
Special Assessment Receipts - FY2022

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
11/10/21	$	66,396	$	15,434	$	39,914	$	11,048	$	66,396	
11/23/21	$	929,820	$	216,143	$	558,959	$	154,718	$	929,820	
12/9/21	$	1,960,557	$	455,745	$	1,178,584	$	326,228	$	1,960,557	
12/21/21	$	141,771	$	32,956	$	85,225	$	23,590	$	141,771	
1/11/22	$	44,584	$	10,364	$	26,801	$	7,419	$	44,584	
2/9/22	$	69,052	$	16,052	$	41,511	$	11,490	$	69,052	
3/9/22	$	22,435	$	18,702	$	-	$	3,733	$	22,435	
4/7/22	$	124,331	$	28,902	$	74,741	$	20,688	$	124,331	
5/10/22	$	111,494	$	13,860	$	-	$	97,634	$	111,494	
$	3,470,440	$	808,157	$	2,005,735	$	656,548	$	3,470,440	

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

Percentage Collected	99.82%

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

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

Revenues:
Greens Fees	

$133,782		

$	130,722		

$	(3,060)		

$  1,176,558		

$  1,339,271		

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