Viera East
Community Development District Agenda
November 17, 2022

Agenda

Viera East
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
November 11, 2022

Board of Supervisors Viera East Community Development District

Dear Board Members:

The Board of Supervisors of the Viera East Community Development District will meet Thursday, November 17, 2022, at 7:00 p.m. in the Multi-Purpose Room, Faith Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the October 27, 2022, Board of Supervisors Meeting
New Business
Discussion and Consideration of DMI Easement Request
Presentation of Fiscal Year 2021 Audit Report, Grau & Associates
Old Business
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Lifestyle/Marketing Report
Restaurant Report
Treasurer’s Report – Consideration of Financial Statements
Approval of Check Register
Consideration of Requisitions No. 141- 143
Supervisor’s Requests
Adjournment

Minutes

to be provided under separate cover

Section V

Section A

Prepared by and return to: Joseph A. Probasco, Esq. 1801 N. Highland Avenue Tampa, Florida 33602

ACCESS EASEMENT AGREEMENT

This ACCESS EASEMENT AGREEMENT (this “Agreement”), dated as of 	, 2022 (the “Effective Date”), is entered into between VIERA EAST COMMUNITY DEVELOPMENT DISTRICT, a Florida special purpose government entity, having an address at 219 E. Livingston Street, Orlando, Florida 32801 (hereinafter, the “Grantor”), and DMI NEBRASKA, LLC, a Florida limited liability company, having an address at P.O. Box 7078 Wesley Chapel, Florida 33545 (hereinafter, the “Grantee”).

WITNESSETH:

WHEREAS, Grantor is the fee owner of certain land located in the City of Rockledge, County of Brevard and State of Florida, hereinafter referred to as “Parcel A,” and more particularly described on Exhibit “A” attached hereto and made a part hereof;

WHEREAS, Grantee is the fee owner of certain land located in the City of Rockledge, County of Brevard and State of Florida, hereinafter referred to as “Parcel B,” and more particularly described on Exhibit “B” attached hereto and made a part hereof;

WHEREAS, Grantee desires for Grantor to grant to Grantee a vehicular and pedestrian access easement over a portion of Parcel A, and Grantor is willing to grant to Grantee an easement for vehicular and pedestrian access over such portion of Parcel A (the “Easement Area”), as more particularly described by a metes and bounds description and a diagrammatic sketch depicting the Easement Area on Exhibit “C” attached hereto and made a part hereof;

NOW, THEREFORE, for One Hundred and No/100 Dollars ($100.00) and other good and valuable consideration paid by Grantee to Grantor and the mutual covenants, terms, and conditions set forth herein, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

Recitals. The foregoing recitals are true and correct in their entirety, and are incorporated herein by reference.

Grant of Easement; Easement Fee. Grantor hereby grants and conveys to Grantee, its heirs, legal representatives, successors, and assigns, a perpetual, non-exclusive access easement for vehicular and pedestrian ingress, egress and access (the “Easement”) on, over, across, under and through the Easement Area, for the limited purpose of allowing Grantee and Grantee’s agents, employees, contractors, subcontractors, agents, guests and invitees (collectively, “Grantee’s Permitted Parties”) vehicular and pedestrian access to Parcel B.  Notwithstanding the foregoing, the Easement specifically excludes: (i)

85L3496.DOC

construction and heavy equipment ingress, egress and access; and (ii) parking of any cars within the Easement Area. Grantee shall pay to Grantor a one-time, non-refundable fee of Two Thousand Five Hundred and No/100 Dollars ($2,500.00) upon execution of this Agreement.

Use of Easement Area. Subject to the limitations set forth above, Grantee shall use the Easement Area only for the limited purposes of vehicular and pedestrian ingress, egress and access, and shall not extend the Easement to benefit any property other than Grantee’s Property. At all times during the term of this Agreement, Grantee’s use of the Easement Area shall comply with all applicable laws, codes, rules, orders, permits and approvals. Grantee shall be solely responsible for obtaining any and all permits or approvals necessary for Grantee’s use, enjoyment, maintenance or repair of the Easement Area as contemplated by this Agreement.

“As-Is.” Grantor makes no representation or warranty, express or implied, with respect to the Easement Area or the physical condition thereof, including, without limitation, the suitability of same for the purposes contemplated by this Agreement. Further, the Easement is granted to and accepted by Grantee in its “AS IS, WHERE IS” condition and without any warranty or representation, express or implied, by Grantor as to the condition or suitability of the Easement for Grantee’s purposes, uses or otherwise. Grantee acknowledges that the Easement granted herein is subject to all easements, restrictions, reservations and all other matters of record.

Maintenance and Repair. Grantee hereby assumes the obligation, including all costs and expenses, to maintain and repair the Easement Area and all improvements located therein, in accordance with all applicable laws, codes, rules, orders, permits and approvals. In addition to the foregoing, Grantee shall perform necessary maintenance so as to keep the Easement Area at all times in the same condition as existed on the Effective Date of this Agreement. If, in Grantor’s reasonable discretion, Grantee fails to maintain and repair the Easement Area as required by this Section, Grantor shall provide Grantee written notice of such default (the “Initial Notice Letter”) specifying the nature of such default, and Grantee shall cure such default within thirty (30) days of Grantor’s delivery of written notice to Grantee, provided that this thirty (30) day period shall be extended for a reasonable period of time not to exceed ninety (90) days if the default is not reasonably capable of cure within said thirty (30) day period and Grantee proceeds to diligently cure the default. If Grantee fails to cure the default set forth in the Initial Notice Letter, Grantor may either: (a) cure the default at Grantee’s expense, and Grantee shall reimburse Grantor for the cost thereof promptly upon receipt of Grantor’s written demand and such amount shall bear interest at a rate of ten percent (10%) per annum accruing from the date of payment by Grantor until reimbursed by Grantee, or (b) issue a second notice written with a warning in bold at the top of the front-page reading “NOTICE OF FAILURE TO MAINTAIN EASEMENT AND POTENTIAL FORFEITURE OF
EASEMENT” (the “Second Notice”). If Grantee fails to cure the default within thirty (30) days of the Second Notice, Grantor may, as Grantor’s sole remedy, terminate this Easement by providing written notice of such termination to Grantee, and Grantee shall thereafter cooperate with Grantor in the execution of documentation necessary to terminate this Easement in the public records of Brevard County, Florida. For purposes of this Section, written notice from Grantor shall be given in accordance with Section 18 and via email to David M. Mitchell at dmitchell@davemitchell.com with a copy to Joseph A. Probasco at jprobasco@bushross.com. Nothing in this Section shall be construed as permitting Grantee to construct any new improvements, or enlarge any existing improvements, within the Easement Area, without Grantor’s prior written consent, which consent may be withheld at Grantor’s sole discretion.

No Liens. Grantee shall keep the Easement Area free and clear of all liens and encumbrances arising from the exercise by Grantee of its rights under this Agreement. In the event such liens attach to the Easement Area, Grantee shall immediately pay and remove or bond off the same. If Grantee causes or allows any such liens to be placed upon the Easement Area or any other property of Grantor and fails to pay and remove or bond off same within fifteen (15) days of receiving written notice of the lien, in addition to Grantor’s rights or remedies Grantor may have hereunder, Grantor shall have the right to satisfy the lien and be reimbursed by Grantee for any and all sums paid, including interest at the rate of ten percent (10%) per annum accruing from the date of payment by Grantor until reimbursed by Grantee, and all reasonable costs and expenses incurred by Grantor in connection therewith. Nothing in this Agreement is intended or shall be construed as Grantor having agreed to subject any of their property or premises to liability under any mechanic’s or other similar lien law.

Reservation of Rights. All right, title, and interest in and to the Easement Area under this Agreement, which Grantor may use and enjoy without interfering with the rights conveyed by this Agreement, are reserved to Grantor. Grantor shall have the right to grant additional easement rights in the Easement Area, provided that the same shall not unreasonably interfere with, or otherwise adversely affect in a material manner, any of Grantee's rights herein.

Grantor's Use of Property. Grantor reserves the right to use Parcel A in any manner and for any purpose that does not interfere with Grantee's use of the Easement.

Relocation. Grantor may, upon thirty (30) day prior written notice to Grantee, relocate all or any portion of the Easement at Grantor’s sole cost and expense, provided Grantor provides Grantee with a reasonably acceptable alternate easement across a portion of Grantor’s property that provides at least the same level of service as the Easement. Upon such relocation, Grantor and Grantee will enter into an amendment to or termination of this Agreement, as applicable, to effectuate the relocation of the Easement.

Transferability. The parties to this Agreement hereby acknowledge and agree that the easements and other rights or obligations conferred by this Agreement are intended to, and do, constitute covenants that run with the land and shall inure to the benefit of and be binding upon the parties and their respective grantees, heirs, successors, and assigns.

Default and Remedies. In addition to any other remedy provided by this Agreement, in the event of a default by Grantor or Grantee, the non-defaulting party may seek any and all remedies permitted by law or in equity.

Insurance. Grantee shall maintain, at its expense, and keep in force at all times during the term of this Agreement, a policy of comprehensive general public liability insurance, including a contractual liability endorsement, and personal injury liability coverage, in such amounts and from an insurer acceptable to Grantor, which shall include coverage against claims for any injury, death, or damage to persons or property occurring on, in, or about the Easement Area with respect to the Easement Area and Grantee's use therein. Grantor and its agents, contractors, tenants, and any other third parties required by Grantor, shall be named as additional insureds on such insurance policies. Prior to making any entry onto Parcel A, Grantee shall furnish to Grantor: (a) a certificate of insurance evidencing the foregoing

coverages, and providing that such insurance policy may not be cancelled on less than thirty (30) days prior written notice to Grantor; and (b) proof of payment of the insurance premium.

Abandonment. In the event Grantee or its successors and assigns abandon or terminate their use of the easement or all of the improvements within the Easement Area for a period of three (3) consecutive months, this Agreement and all easement rights granted hereunder shall terminate and revert back to Grantor. For the purposes of this Section, “abandon” shall mean non-use of the Easement or any associated improvements.

Grantor Not Liable. In no event shall Grantor be liable for any damage to, or loss of personal property or equipment sustained by Grantee or any of Grantee’s Permitted Parties within the Easement Area, whether or not it is insured, even if such loss is caused by the negligence of Grantor.

Limitation of Damages. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THIS AGREEMENT, IN THE EVENT OF A DEFAULT BY GRANTOR HEREUNDER, OR FOR ANY OTHER REASON, GRANTOR SHALL NOT BE LIABLE TO GRANTEE FOR ANY INDIRECT, PUNITIVE, SPECIAL, CONSEQUENTIAL, OR INCIDENTAL DAMAGES WHATSOEVER, INCLUDING LOSS OF GOODWILL OR LOSS OF PROFITS.

Indemnification. Grantee shall indemnify, defend, and hold Grantor harmless from and against any and all losses, costs, damages, liens, claims, liabilities, or expenses (including, but not limited to, reasonable attorneys' fees, court costs, and disbursements) incurred by Grantor arising from or by reason of this Agreement or Grantee and Grantee’s Permitted Parties' access to, or use of Easement and the Easement Area.

Attorneys' Fees. In the event of any dispute between the parties regarding the enforcement or effect of this Agreement, including one subject to arbitration, the non-prevailing party in any such dispute shall pay the prevailing party's reasonable attorneys' fees and costs incurred. In the event of arbitration, the fees of the arbitrator and the cost of the arbitration shall be paid by the non-prevailing party. In the event that neither party wholly prevails, the court or arbitrator, as applicable, may apportion the costs or fees as the court or arbitrator deems appropriate.

Notice. Unless specifically stated otherwise in this Agreement, all notices, waivers, and demands required or permitted hereunder shall be in writing and delivered to the addresses set forth below, by one of the following methods: (a) hand delivery, whereby delivery is deemed to have occurred at the time of delivery; (b) a nationally recognized overnight courier company, whereby delivery is deemed to have occurred the business day following deposit with the courier;
(c) registered United States mail, signature required and postage-prepaid, whereby delivery is deemed to have occurred on the third business day following deposit with the United States Postal Service; or (d) electronic transmission (facsimile or email) provided that the transmission is completed no later than 4:00 p.m. EST on a business day and the original also is sent via overnight courier or United States Mail, whereby delivery is deemed to have occurred at the end of the business day on which electronic transmission is completed.

to Grantor:	VIERA	EAST	COMMUNITY	DEVELOPMENT DISTRICT
Attn:
219 E. Livingston Street Orlando, Florida 32801 Telephone:
Email:	
to Grantee:	DMI NEBRASKA, LLC
P.O. Box 7078
Wesley Chapel, Florida 33545 Telephone: (813)-391-3597
Email: dmitchell@davemitchell.com	

Any party may change its address for purposes of this Section by giving written notice as provided in this Section. All notices and demands delivered by a party's attorney on a party's behalf shall be deemed to have been delivered by said party. Notices shall be valid only if served in the manner provided in this Section.

Amendment. This Agreement may not be modified, amended, or terminated except in a writing signed by each party hereto.

Time of the Essence. Both parties agree that time is of the essence and that time specifications contained herein shall be strictly construed.

Governing Law. THIS AGREEMENT SHALL BE GOVERNED AND CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF FLORIDA. EACH PARTY HERETO AGREES THAT ALL ACTIONS OR PROCEEDINGS ARISING IN CONNECTION WITH THIS AGREEMENT AND THE TRANSACTIONS CONTEMPLATED HEREBY SHALL BE TRIED AND LITIGATED IN STATE OR FEDERAL COURTS LOCATED IN THE STATE OF FLORIDA, UNLESS SUCH ACTIONS OR PROCEEDINGS ARE REQUIRED TO BE BROUGHT IN ANOTHER COURT TO OBTAIN SUBJECT MATTER JURISDICTION OVER THE MATTER IN CONTROVERSY. TO THE EXTENT PERMITTED BY LAW, EACH PARTY HERETO IRREVOCABLY WAIVES ANY RIGHT ANY PARTY HERETO MAY HAVE TO ASSERT THE DOCTRINE OF FORUM NON CONVENIENS, TO ASSERT THAT ANY PARTY HERETO IS NOT SUBJECT TO THE JURISDICTION OF THE AFORESAID COURTS, OR TO OBJECT TO VENUE TO THE EXTENT ANY PROCEEDING IS BROUGHT IN ACCORDANCE WITH THIS SECTION. SERVICE OF PROCESS, SUFFICIENT FOR PERSONAL JURISDICTION IN ANY ACTION AGAINST ANY PARTY HERETO, MAY BE MADE BY REGISTERED OR CERTIFIED MAIL, RETURN RECEIPT REQUESTED, TO ANY SUCH PARTY'S ADDRESS INDICATED IN SECTION 18 OF THIS AGREEMENT.

Counterparts. This Agreement may be executed by the parties hereto in separate counterparts, each of which when so executed and delivered shall be deemed an original for all purposes, and all such counterparts shall together constitute but one and the same instrument.

Authority. The undersigned each represent and warrant that they have are the duly authorized representatives of the signing party.

Further Cooperation. Each of the signatories to this Agreement agree to execute such other documents and to perform such other acts as may be reasonably necessary or desirable to further the expressed intent and purpose of this Agreement.

[SIGNATURE PAGE FOLLOWS]

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed as of the date first written above.

Witnesses:	GRANTOR	

Print Name:	 Print Name:		VIERA EAST COMMUNITY DEVELOPMENT DISTRICT,
a Florida special purpose government entity

By: 	 Print Name:		 Title:	 	

STATE OF FLORIDA
COUNTY OF	

The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this 	day of 	, 2022, by
	, as 	of VIERA EAST COMMUNITY DEVELOPMENT DISTRICT,
a Florida special purpose government entity, on behalf of said entity, who ☐ is personally known to me or ☐ produced 	as identification.

Signature of Notary
Printed Name of
Notary:	 Commission No.
Expiration:	

[SIGNATURE PAGE TO ACCESS EASEMENT AGREEMENT]
IN WITNESS WHEREOF, the parties have caused this Agreement to be executed as of the date first written above.

Witnesses:	GRANTEE	
	DMI NEBRASKA, LLC,
a Florida limited liability company	

Print Name:	

By: 		 David M. Mitchell, Manager

Print Name:	

STATE OF FLORIDA
COUNTY OF	

The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this 	day of 	, 2022, by David M. Mitchell, as Manager of DMI NEBRASKA, LLC, a Florida limited liability company, on behalf of said company, who ☐ is personally known to me or ☐ produced 		as identification.

Signature of Notary
Printed Name of
Notary:	 Commission No.
Expiration:	

[SIGNATURE PAGE TO ACCESS EASEMENT AGREEMENT]

LEGAL DESCRIPTION OF PARCEL A
Parcel ID No.: 25-36-35-00-250

Legal Description:

LEGAL DESCRIPTION OF PARCEL B
Parcel ID No.: 25-36-25-00-775

Legal Description:

LEGAL DESCRIPTION OF EASEMENT AREA

See attached.

Section B

VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT BREVARD COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT BREVARD COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Statement of Net Position – Proprietary Fund	13	
Statement of Revenues, Expenses and Changes in Net Position –
Proprietary Fund	
14	
Statement of Cash Flows – Proprietary Fund	15-16	
Notes to Financial Statements	17-29	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
30	
Notes to Required Supplementary Information	31	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	32	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

33-34	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

35	
MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
36-37	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Viera East Community Development District Brevard County, Florida

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, and each major fund of Viera East Community Development District, Brevard County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities and each major fund of the District as of September 30, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39 (3)
(c) is not a required part of the basic financial statements. The information for compliance with FL Statute
218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated November 3, 2022, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

November 3, 2022

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Viera East Community Development District, Brevard County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets plus deferred outflows of resources at the close of the most recent fiscal year resulting in a net position deficit balance of ($1,986,768).

The change in the District’s total net position in comparison with the prior fiscal year was $2,480,281, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of
$6,247,736, a decrease of $(1,370,791) in comparison with the prior fiscal year. A portion of fund balance is restricted for debt service, non-spendable for prepaid items, assigned to capital reserves and subsequent year’s expenditures and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

Both of the government-wide financial statements distinguish functions of the District that are principally supported by assessments (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the District include general government and physical environment functions. The business-type activities of the District include recreational activities which includes a golf course.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District can be divided into two categories: governmental funds and proprietary funds.

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Proprietary Fund

The District maintains one type of proprietary fund, an enterprise fund. An enterprise fund is used to report the same function presented as business-type activities in the government-wide financial statements. The District uses an enterprise fund to account for the operations of the golf course and related recreational facilities within the District.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, liabilities exceeded assets plus deferred outflows of resources at the close of the most recent fiscal year.

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
Governmental Activities	Business-type Activities	Total
	
2021	(Restated)
2020	
2021	
2020	
2021	(Restated)
2020	
Current and other assets	$	6,302,338	$	7,651,898	$  1,148,664	$	679,827	$	7,451,002	$	8,331,725	
Capital assets, net of depreciation	2,196,868	1,271,855	1,098,407	1,138,839	3,295,275	2,410,694	
Total assets	8,499,206	8,923,753	2,247,071	1,818,666	10,746,277	10,742,419	
Deferred outflows of resources	22,554	45,107	107,068	130,973	129,622	176,080	
Current liabilities	184,125	2,338,130	677,393	608,184	861,518	2,946,314	
Long-term liabilities	9,987,283	9,982,648	2,013,866	2,456,586	12,001,149	12,439,234	
Total liabilities	10,171,408	12,320,778	2,691,259	3,064,770	12,862,667	15,385,548	
Net position
Net investment in capital assets	
(7,767,861)	
(3,793,246)	
(1,253,391)	
(1,273,642)	
(9,021,252)	
(5,066,888)	
Restricted	5,618,534	332,575	233,488	-	5,852,022	332,575	
Unrestricted	499,679	108,753	682,783	158,511	1,182,462	267,264	
Total net position	$	(1,649,648)	$	(3,351,918)	$	(337,120)	$  (1,115,131)	$	(1,986,768)	$	(4,467,049)	

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR END SEPTEMBER 30,
Governmental Activities	Business-type Activities	Total

(Restated)	(Restated)
2021	2020	2021	2020	2021	2020	
Revenues:
Program revenues
Charges for services	$	3,184,454	

$	3,184,454	

$  2,714,190	

$  2,333,271	

$	5,898,644	

$	5,517,725	
Operating grants and contributions	84	-	-	-	84	-	
Capital grants and contributions	75,166	-	-	-	75,166	-	
General revenues
Unrestricted investment earnings	
113	
4,100	
17	
249	
130	
4,349	
Miscellaneous	59,280	56,280	-	39,814	59,280	96,094	
Total revenues	3,319,097	3,244,834	2,714,207	2,373,334	6,033,304	5,618,168	
Expenses:
General government	
216,378	
224,920	
-	
-	
216,378	
224,920	
Physical environment	1,007,945	1,031,024	-	-	1,007,945	1,031,024	
Recreational	-	-	1,779,294	2,027,859	1,779,294	2,027,859	
Interest	416,728	1,012,778	132,678	-	549,406	1,012,778	
Total expenses	1,641,051	2,268,722	1,911,972	2,027,859	3,553,023	4,296,581	
Transfers	24,224	5,429	(24,224)	(5,429)	-	-	
Change in net position	1,702,270	981,541	778,011	340,046	2,480,281	1,321,587	
Net position - beginning (restated)	(3,351,918)	(4,333,459)	(1,115,131)	(1,455,177)	(4,467,049)	(5,788,636)	
Net position - ending	$	(1,649,648)	$	(3,351,918)	$	(337,120)	$  (1,115,131)	$	(1,986,768)	$	(4,467,049)	

Governmental activities

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021 was $1,641,051. The costs of the District’s activities were primarily funded by program revenues. Program revenues were comprised primarily of assessments for both the current and prior fiscal years. The District also received funds for administrative fees to the golf fund.

Business-type activities

Business-type activities reflect the operations of the golf course and related recreational facilities within the District. The cost of operations is covered primarily by charges to customers. The District also receives revenues from assessments on residents of the District.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2021 exceeded appropriations by $(14,769). The over expenditures were funded by available fund balance.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had $12,221,673 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $10,024,805 has been taken, which resulted in a net book value of $2,196,868. The District’s business-type activities reported net capital assets of $1,098,407. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2021, the District had $9,950,000 in Bonds outstanding for its governmental activities. For business-type activities, the District had Bonds outstanding of $2,470,000. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

At September 30, 2021, the District had $82,561 in capital leases for its governmental activities. More detailed information about the District’s capital leases is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant. Golf and recreational activities are expected to increase.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Viera East Community Development District’s Finance Department at 219 East Livingston Street, Orlando, Florida 32801.

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT BREVARD COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2021

	Governmental
Activities	Business-type
Activities	
Total	
ASSETS				
Cash	$	572,500	$	382,194	$	954,694	
Investments	121,659	-	121,659	
Internal balances	(241,341)	241,341	-	
Accounts receivable	-	3,309	3,309	
Inventories	-	43,571	43,571	
Prepaid items	13,759	121,946	135,705	
Restricted assets:				
Investments	5,835,761	284,258	6,120,019	
Capital assets:				
Nondepreciable	1,299,742	872,830	2,172,572	
Depreciable, net	897,126	225,577	1,122,703	
Total assets	8,499,206	2,175,026	10,674,232	

DEFERRED OUTFLOWS OF RESOURCES				
Deferred charge on refunding (debit)	22,554	107,068	129,622	
Total deferred outflows of resources	22,554	107,068	129,622	

LIABILITIES				
Accounts payable and accrued expense	54,602	35,405	90,007	
Unearned revenue	-	61,189	61,189	
Customer deposits	-	2,092	2,092	
Other liabilities	-	10,892	10,892	
Accrued interest payable	129,523	50,770	180,293	
Non-current liabilities:				
Due within one year	2,288,452	445,000	2,733,452	
Due in more than one year	7,698,831	2,013,866	9,712,697	
Total liabilities	10,171,408	2,619,214	12,790,622	

NET POSITION				
Net investment in capital assets	(7,767,861)	(1,253,391)	(9,021,252)	
Restricted for debt service	834,327	233,488	1,067,815	
Restricted for capital projects	4,784,207	-	4,784,207	
Unrestricted	499,679	682,783	1,182,462	
Total net position	$ (1,649,648)	$	(337,120)	$  (1,986,768)	

See notes to the financial statements

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT BREVARD COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Program Revenues

Net (Expense) Revenue and
Changes in Net Position

Functions/Programs	

Expenses	Charges for
Services	Operating Grants and
Contributions	Capital Grants and
Contributions	Governmental Activities	
Business-type
Activities	Total	
Primary government:
Governmental activities:							

General government

$	216,378	$

216,378	$

-	$	-	$	-	$	-	$	-

Physical environment	1,007,945	591,779	-		75,166	(341,000)	-	(341,000)	
Interest on long-term debt	416,728	2,376,297		84	-	1,959,653	-	1,959,653	
Total governmental activities	1,641,051	3,184,454		84	75,166	1,618,653	-	1,618,653	

Business-type activities:
Recreational	1,779,294	2,112,071	-	-	-	332,777	332,777	
Interest on long-term debt	132,678	602,119	-	-	-	469,441	469,441	
Total business-type activities	1,911,972	2,714,190	-	-	-	802,218	802,218	
	
General revenues:					
Unrestricted investment earnings	113	17	130	
Miscellaneous	59,280	-	59,280	
Total general revenues	59,393	17	59,410	
Transfers	24,224	(24,224)	-	
Change in net position	1,702,270	778,011	2,480,281	
Net position - beginning (restated)	(3,351,918)	(1,115,131)	(4,467,049)	
Net position - ending	$	(1,649,648)	$	(337,120)	$	(1,986,768)	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

	Major Funds	
Debt	Capital
General	Service	Projects

Total Governmental Funds

ASSETS		
Cash	$	572,500	$	-	$	-	$	572,500	
Investments	121,659	972,971	4,862,790	5,957,420	
Due from other funds	161,868	24,831	-	186,699	
Prepaid items	13,759	-	-	13,759	
Total assets	 $	869,786	$	997,802	$ 4,862,790	$ 6,730,378 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	54,602	$	-	$	-	$	54,602	
Due to other funds	315,505	33,952	78,583	428,040	
Total liabilities	370,107	33,952	78,583	482,642	

Fund balances: Nonspendable:
Prepaid items	13,759	-	-	13,759	
Restricted for:					
Debt service	-	963,850	-	963,850	
Capital projects	-	-	4,784,207	4,784,207	
Assigned to:					
Subsequent year's expenditures	42,948	-	-	42,948	
Capital reserves	306,394	-	-	306,394	
Unassigned	136,578	-	-	136,578	
Total fund balances	499,679	963,850	4,784,207	6,247,736	

Total liabilities and fund balances	
$	869,786	
$	997,802	
$ 4,862,790	
$ 6,730,378	

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021

Total fund balances - governmental funds	$  6,247,736

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net
position	includes	those	capital	assets,	net	of accumulated depreciation, in the net position of
government as a whole.	any the			
Cost of capital assets		12,221,673		
Accumulated depreciation		  (10,024,805) 	2,196,868	

Deferred charges on refunding of long-term debt are shown		
as deferred outflows/inflows of resources in the government-		
wide financial statements; however, this amount is expensed		
in the governmental fund financial statements.	22,554	
Liabilities not due and payable from current available		
resources are not reported as liabilities in the governmental		
fund statements. All liabilities, both current and long-term,		
are reported in the government-wide financial statements.
Accrued interest payable	
(129,523)	
Bonds and note payable		(9,987,283)	(10,116,806) 

Net position of governmental activities	 $ (1,649,648) 

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds		Total
	
General	Debt
Service	Capital
Projects	Governmental
Funds	
REVENUES
Assessments	
$	808,157	
$ 2,376,297	
$	-	
$ 3,184,454	
Interest income	113	84	266	463	
Miscellaneous	59,280	-	-	59,280	
Total revenues	867,550	2,376,381	266	3,244,197	

EXPENDITURES
Current:
General government	198,251	-	-	198,251	
Physical environment	633,216	-	-	633,216	
Debt service:
Principal	
23,029	
2,140,000	
-	
2,163,029	
Interest	5,472	396,275	-	401,747	
Capital outlay	18,127	-	1,224,842	1,242,969	
Total expenditures	878,095	2,536,275	1,224,842	4,639,212	

Excess (deficiency) of revenues over (under) expenditures	

(10,545)	

(159,894)	

(1,224,576)	

(1,395,015)	

OTHER FINANCING SOURCES (USES)
Transfers in/(out)	

24,224	

-	

-	

24,224	
Total other financing sources (uses)	24,224	-	-	24,224	

Net change in fund balances	
13,679	
(159,894)	
(1,224,576)	
(1,370,791)	
Fund balances - beginning	486,000	1,123,744	6,008,783	7,618,527	

Fund balances - ending	
$	499,679	
$	963,850	
$ 4,784,207	
$ 6,247,736	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities

$	(1,370,791)

are different because:		
Governmental funds report capital outlays as expenditures; however,		
the cost of capital assets is eliminated in the statement of activities and capitalized in the statement of net position.	1,224,842	
The statement of activities reports noncash contributions as		
revenues, but these revenues are not reported in the governmental		
fund financial statements.	74,900	
Repayment of long-term liabilities are reported as expenditures in the		
governmental fund financial statements, but such repayments reduce		
liabilities in the statement of net position and are eliminated in the		
statement of activities.	2,163,029	
Expenses reported in the statement of activities that do not require		
the use of current financial resources are not reported as		
expenditures in the funds. The details of the differences are as		
Depreciation of capital assets	(374,729)	
Amortization of deferred amount on refunding	(22,553)	
Amortization of original issue discount/premium	(5,569)	
Change in accrued interest		13,141 	
Change in net position of governmental activities	 $	1,702,270 	

STATEMENT OF NET POSITION - PROPRIETARY FUND SEPTEMBER 30, 2021

ASSETS
Current assets:
Cash and equivalents	$	382,194	
Accounts receivable	3,309	
Due from other funds	313,386	
Inventories	43,571	
Prepaid items and deposits		121,946 	
Total current assets		864,406 	

Noncurrent assets:
Restricted assets:		
Investments	284,258	
Capital assets:		
Land	872,830	
Buildings	773,247	
Improvements other than buildings	5,187,208	
Machinery and equipment	1,434,704	
Less accumulated depreciation		(7,169,582) 	
Total capital assets (net of depreciation)		1,098,407 	
Total noncurrent assets		1,382,665 	
Total assets		2,247,071 	

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding		107,068 
Total deferred outflows of resources		107,068 

LIABILITIES
Current liabilities:
Accounts payable	35,405	
Unearned revenue	61,189	
Other liabilites	10,892	
Customer deposits	2,092	
Due to other funds	72,045	
Payable from restricted assets:
Accrued bond interest payable	
50,770	
Bonds payable		445,000 	
Total current liabilities		677,393 	
Noncurrent liabilities
Bonds payable	
	2,013,866 	
Total noncurrent liabilities		2,013,866 	
Total liabilities		2,691,259 	

NET POSITION
Net investment in capital assets	

(1,253,391)	
Restricted	233,488	
Unrestricted		682,783 	
Total net position	 $	(337,120) 	

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION - PROPRIETARY FUND
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Operating revenues: Charges for services:
Golf Course	$	2,107,644	
Other		4,427 	
Total operating revenues		2,112,071 	
Operating expenses: Golf Course	
1,381,245	
Administrative and other	324,437	
Depreciation and amortization		73,612 	
Total operating expenses		1,779,294 	
Operating income (loss)		332,777 	
Nonoperating revenues (expenses): Assessment revenue	
602,119	
Interest income	17	
Interest expense		(132,678) 	
Total nonoperating revenues (expenses)		469,458 	
Transfer in (out)	(24,224)	
Change in net position	778,011	
Total net position - beginning		(1,115,131) 	
Total net position - ending	 $	(337,120) 	

CASH FLOW FROM OPERATING ACTIVITIES
Receipts from customers and users	$	2,106,722	
Payments for goods and services	(1,268,236)	
Payments to employees		(628,890) 	
Net cash provided (used) by operating activities		209,596 	

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Proceeds from assessments	
602,119	
Purchase of capital assets	(6,995)	
Transfers in	(24,224)	
Principal paid	(425,000)	
Interest paid		(140,418) 	
Net cash provided (used) by capital and related financing activities		5,482 	

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investments	

(25)	
Interest income		17 	
Net cash provided (used) by investing activities		(8) 	
Net increase (decrease) in cash and cash equivalents	215,070	
Cash and cash equivalents - October 1		167,124 	
Cash and cash equivalents - September 30	 $	382,194 	

(Continued)

(Continued)

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES		
Operating income (loss)	$	332,777	
Adjustments to reconcile operating income (loss)		
to net cash provided (used) by operating activities:		
Depreciation and amortization	73,612	
(Increase)/Decrease in:		
Accounts receivable	1,104	
Due from other funds	(260,101)	
Prepaid items and deposits	(22,572)	
Inventory	27,827	
Increase/(Decrease) in:		
Accounts payable	17,850	
Accrued wages	(27,924)	
Due to other funds	72,045	
Customer deposits	(206)	
Other liabilities	1,431	
Unearned revenue		(6,247) 	
Total adjustments		(123,181) 	

Net cash provided (used) by operating activities	 $	209,596 

See notes to the financial statements

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT BREVARD COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Viera East Community Development District ("District") was created on April 16, 1991 by the Florida Land and Water Adjudicatory Commission by Chapter 42M-1, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by registered voters, as provided by F. S. Chapter 190.006. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

The District reports the following major proprietary fund:

Recreation Fund
The recreation fund accounts for the operation of a public golf course, restaurant and pro shop that are financed and supported primarily by user charges.

Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the District’s enterprise fund are charges to customers for sales and services. Operating expenses of the enterprise fund include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Inventories and Prepaid Items
Inventories are recorded at cost using the first-in first-out method for restaurant related items and the average cost method for items sold at the Pro Shop. In the governmental funds, inventories are recorded as expenditures at the time of purchase.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the governmental activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition cost.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Furniture and fixtures	5 - 7	
Improvements other than buildings	15	
Buildings	20	
Infrastructure	30	
Machinery and equipment	3 - 7	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Refundings of Debt
For current refundings and advance refundings resulting in the defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt is reported as a deferred outflow of resources/deferred inflow of resources and recognized ratably as a component of interest expense over the remaining life of the old debt or the life of the new debt, whichever is shorter. In connection with the refundings, $22,553 and $26,185 were recognized as a component of interest expense in the current fiscal year for the series 2006 and 2012, respectively.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2021:

Investment in Local Government Surplus Funds

Fair Value	Credit Risk		Maturities Weighted average of the fund

Trust Fund (Florida PRIME)

$	121,659

S&P AAAm

portfolio: 49 days

US Bank Mmkt 5 - Ct		6,120,019 	N/A	Not available
Total Investments	 $	6,241,678 

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Investments (Continued)

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48- hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.”

With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2021, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

Interfund receivables and payables at September 30, 2021 were as follows:

 Fund		Receivable	Payable	
General	$	161,868	$	315,505	
Debt service	24,831	33,952	
Capital projects	-	78,583	
Enterprise fund	313,386	72,045	
Total	 $	500,085  $	500,085 
The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the general fund receivable represents advances to the capital project fund and the enterprise fund for the payment of capital assets; the payable relate mostly to assessments collected in the general fund that have not yet been transferred to the debt service fund, and payroll and other expenses paid from the enterprise funds that pertain to the general fund. The debt service payable represents money that was mistakenly transferred from the enterprise fund to the debt service fund in a prior year.

Interfund transfers for the fiscal year ended September 30, 2021 were as follows:

Fund	Transfer in	Transfer out

General	$	24,224 $	-
Enterprise Fund		-	24,224 
Total	 $	24,224 $	24,224 
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the enterprise fund to the general fund was to fund operations.

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 was as follows:

Governmental activities
Capital assets, not being depreciated

Beginning
Balance	Additions	Reductions

Ending Balance

Construction in progress

$	-	$

1,299,742	$

-	$  1,299,742

Total capital assets, not being depreciated	-	1,299,742	-	1,299,742	

Capital assets, being depreciated Infrastructure	

10,561,792	

-	

-	

10,561,792	
Improvements other than buildings	12,742	-	-	12,742	
Machinery and equipment	347,397	-	-	347,397	
Total capital assets, being depreciated	10,921,931	-	-	10,921,931	

Less accumulated depreciation for: Infrastructure	

9,472,713	

352,060	

-	

9,824,773	
Improvements other than buildings	12,742	-	-	12,742	
Machinery and equipment	164,621	22,669	-	187,290	
Total accumulated depreciation	9,650,076	374,729	-	10,024,805	

Total capital assets, being depreciated, net	
1,271,855	
(374,729)	
-	897,126	

Governmental activities capital assets, net	
$	1,271,855	
$	925,013	
$	-	$  2,196,868	

Business type activities
Capital assets, not being depreciated

Beginning
Balance	Additions	Reductions

Ending Balance

Land

$	872,830	$	-	$

-	$	872,830

Total capital assets, not being depreciated	872,830	-	-	872,830	

Capital assets, being depreciated Buildings	

773,247	

-	

-	

773,247	
Improvements other than buildings	5,187,208	-	-	5,187,208	
Machinery and equipment	1,433,992	6,995	(6,283)	1,434,704	
Total capital assets, being depreciated	7,394,447	6,995	(6,283)	7,395,159	

Less accumulated depreciation for: Buildings	

773,247	

-	

-	

773,247	
Improvements other than buildings	4,933,673	31,382	-	4,965,055	
Machinery and equipment	1,421,518	16,045	(6,283)	1,431,280	
Total accumulated depreciation	7,128,438	47,427	(6,283)	7,169,582	

Total capital assets, being depreciated, net	
266,009	
(40,432)	
-	
225,577	

Business type activities capital assets, net	
$	1,138,839	
$	(40,432)	
$	-	
$  1,098,407	

In the prior year, the District issued the Series 2020 bonds primarily to fund capital improvements, which include, but are not limited to clubhouse renovations and other recreation facilities including restroom, dog park and playground improvements (collectively, the “Series 2020 Project”). The cost of these improvements is estimated at approximately $6,022,585, however, the District is not obligated to fund all potential improvements.

In the current fiscal year, a couple donated material and labor toward the construction of a dog park. According to the related donation agreement, the couple agreed to provided material and services up to a maximum of $70,000 and the District would contribute the rest of the fund needed to complete and equip the dog park. The non-cash donation is included in the construction in progress amount of the governmental activities and is reflected in the capital grants and contributions in the statement of activities.

Depreciation expense was charged to physical environment function for governmental activities and the recreation function for business-type activities.

NOTE 7 – LONG-TERM LIABILITIES

Series 2006
In 2006, the District issued $15,000,000 of Water Management Refunding Bonds Series 2006 due May 1, 2022, with a fixed interest rate of 5.75%. The Bonds were issued for the current refunding of the Series 1996A Bonds and the Series 1996B Bonds. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2015 through May 1, 2022.

The Series 2006 Bonds are not subject to optional redemption. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture provides for a surety bond to be obtained in place of funding for the Debt Service Reserve Fund (the “Reserve Fund”). The Debt Service Reserve Fund Surety Bond constitutes a Debt Service Reserve Fund Insurance Policy under the Bond Indenture. The District has obtained the required bonding and is in compliance with the reserve requirement.

Series 2006 (Continued)
The Bond Indenture established certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service. The District was in compliance with the requirements at September 30, 2021.

Series 2012
On March 13, 2012, the District issued $5,805,000 of Special Assessment Revenue Refunding Bonds Series 2012 due May 1, 2026, with interest rates ranging from 2.5% to 5.0%. The Bonds were issued for the current refunding of the Series 1996 Bonds. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2013 through May 1, 2026. The Series 2012 Bonds are secured by the pledged revenue as defined in the Master Trust Indenture.

The Series 2012 Bonds maturing prior to May 1, 2022 are not subject to optional redemption. The Bonds maturing on or after May 1, 2023 are subject to redemption prior to maturity at the option of the District at any time after May 1, 2022. The Bonds are subject to mandatory redemption requirements in the manner outlined in the Bond Indenture.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirement as defined in the Indenture. In addition, the Bond Indenture has certain restrictions and requirements relating principally to the procedures to be followed in the collection of pledged revenues and the application of the revenues to the various restricted accounts. The District is in compliance with the requirements of the Bond Indenture as if September 30, 2021.

Series 2020
On July 8, 2020, the District issued $7,685,000 of Special Revenue Assessment Bonds Series 2020 consisting of $3,820,000 Serial Bonds due on May 1, 2030 with a interests ranging from 2% to 2.125%;
$1,715,000 Term Bonds due on May 1, 2034 with a fixed interest rate of 2.60%; and $2,150,000 Term Bonds due on May 1, 2038 with a fixed interest rate of 2.75%. The Bonds were issued to acquire and construct certain assessable improvements and pay certain costs associated with the issuance of the Bonds. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2038.

The Series 2020 Bonds maturing on or prior to May 1, 2030 are not subject to redemption at the option of the District prior to their stated dates of maturity. The Series 2020 Bonds maturing on or after May 1, 2031 are subject to redemption prior to maturity at the option of the District in whole or in part at any time on or after May 1, 2030. The Series 2020 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture provides for a surety bond to be obtained in place of funding for the a portion of the Debt Service Reserve Fund (the “Reserve Fund”). The Debt Service Reserve Fund Surety Bond constitutes a Debt Service Reserve Fund Insurance Policy under the Bond Indenture. The District has obtained the required bonding and is in compliance with the reserve requirement. The remaining funding for the reserve requirement has been met.

The Bond Indenture established certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service. The District was in compliance with the requirements at September 30, 2021.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

Governmental activities Bonds payable:

Beginning
Balance	Additions	Reductions

Ending Balance

Due Within One Year

Series 2006

$	4,405,000  $

-	$  (2,140,000)  $

2,265,000

$  2,265,000

Less: original issue discount	(4,660)	-	3,010	(1,650)	-
Series 2020	7,685,000	-	-	7,685,000	-	
Less: original issue discount	(46,187)	2,559	(43,628)		
Capital leases	105,590	-	(23,029)	82,561	23,452	
Total	$ 12,144,743	$	-	$ (2,157,460)	$  9,987,283	$  2,288,452	

Business-type Activities
Bonds payable:		
Series 2012	$	2,895,000	$	-	$	(425,000)	$  2,470,000	$	445,000	
Less: original issue discount	(13,414)	-	2,280	(11,134)	-	
Total	$	2,881,586	$	-	$	(422,720)	$  2,458,866	$	445,000	

At September 30, 2021, the scheduled debt service requirements on the long-term debt were as follows:

	Governmental Activities	
Year ending
  September 30:	Principal	Interest	Total	
2022	$	2,265,000	$	310,353	$	2,575,353	
2023	475,000	180,115	655,115	
2024	490,000	170,615	660,615	
2025	500,000	160,815	660,815	
2026	795,000	150,815	945,815	
2027-2031	1,970,000	597,775	2,567,775	
2032-2036	2,230,000	351,493	2,581,493	
2037-2038	1,225,000	54,038	1,279,038	
Total	 $	9,950,000  $	1,976,019  $  11,926,019 

	Business-type Activities	
Year ending
  September 30:	Principal	Interest	Total	
2022	$	445,000	$	121,831	$	566,831	
2023	470,000	101,250	571,250	
2024	490,000	77,750	567,750	
2025	520,000	53,250	573,250	
2026	545,000	27,250	572,250	
Total	 $	2,470,000  $	381,331  $	2,851,331 

On November 15, 2017, the District entered into a capital lease to acquire a Rain Bird Pump Station. The lease agreement requires 84 monthly payments of $2,298. The future minimum payments under the operating leases are as follows:

Lease Payable
Year ending September 30,		
2022	$	27,581	
2023	27,581	
2024	27,581	
2025	8,057	
Total	90,800	
Less: Amount representing interest		(8,239)	
Present value of future lease payments	 $	82,561 	

NOTE 9 – OPERATING LEASES

The District entered into several equipment leases during the current and prior fiscal years. The lease terms range from 48 to 84 months. Lease expenses during the current fiscal year totaled $264,746. The future minimum payments under the operating leases are as follows:

Operating lease payments
Year ending September 30,		
2022	$	125,181	
2023	89,618	
2024	29,494	
2025	7,296	
Minimum future lease payments	$	251,589	

NOTE 10– DEFICIT FUND EQUITY

At September 30, 2021, the District had an accumulated deficit in the enterprise fund. The accumulated deficit arose primarily from depreciation expense, which is a non-cash item. It is expected that the deficit will be eliminated in subsequent periods through additional charges for services, including benefit assessments.

NOTE 11 – PRIOR PERIOD ADJUSTMENT

The 2021 report has adjusted the following items listed in the 2020 report:

Governmental
	Activities	

Net position - as previously stated	$	(3,161,029)	
Overstatement of prepaid bond insurance	(190,889)	
Net posistion - as restated

NOTE 12 – MANAGEMENT COMPANY	 $	(3,351,918)	

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 13 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations.

NOTE 14 – OTHER INFORMATION

In August 2015, the District entered into a lease agreement for its restaurant facilities effective October 1, 2015. The lease was amended several times and extended for another three-year period effective October 1, 2020. According to the new lease agreement, monthly rent is (i) 10% for any month in which gross sales are less than $41,666 per month; (ii) 11% for any month in which gross sales exceed $41,667 per month but less than $62,500; and (iii) 2% for any month in which sales exceed $62,500 per month. In addition, the District received $2,000 from the tenant as security deposit as stipulated by the lease agreement. Rental revenues for the current fiscal year were $21,503.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Budgeted
	Amounts	

Actual

Variance with Final Budget - Positive

Original & Final	Amounts	(Negative)
REVENUES		
Assessments	$	808,157	$	808,157	$	-	
Interest income	100	113	13	
Miscellaneous	56,280	59,280	3,000	
Total revenues	864,537	867,550	3,013	

EXPENDITURES
Current:
General government	176,087	198,251	(22,164)	
Physical environment	687,239	633,216	54,023	
Debt Service:
Principal	
-	
23,029	
(23,029)	
Interest	-	5,472	(5,472)	
Capital outlay	-	18,127	(18,127)	
Total expenditures	863,326	878,095	(14,769)	

Excess (deficiency) of revenues over (under) expenditures	

1,211	

(10,545)	

(11,756)	

OTHER FINANCING SOURCES (USES)
Transfer in (out)	

(1,211)	

24,224	

25,435	

Net change in fund balance	
 $	-		
13,679	
 $	13,679 	
Fund balance - beginning			486,000 		
Fund balance - ending		 $	499,679 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2021 exceeded appropriations by $(14,769). The over expenditures were funded by available fund balance.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	56	
Number of independent contractors compensated in September 2021	14	
Employee compensation for FYE 9/30/2021 (paid/accrued)	$868,479	
Independent contractor compensation for FYE 9/30/2021	$338,773	
Construction projects to begin on or after October 1; (>$65K)		
Series 2020	$4,862,789	
Budget variance report	See pages 30-31 of annual financial report	
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2021	Operations and maintenance - $ 136	
	Recreation - $ 129	
	Debt service - $ 414	
Special assessments collected FYE 9/30/2021	$3,778,635	
Outstanding Bonds:		
Series 2006, due May 1, 2022,	$2,165,000	
Series 2012, due May 1, 2026,	$2,470,000	
Series 2022, due May 1, 2038	$7,685,000	

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Viera East Community Development District Brevard County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities and each major fund of Viera East Community Development District, Brevard County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated November 3, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

November 3, 2022

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Viera East Community Development District Brevard County, Florida

We have examined Viera East Community Development District, Brevard County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Viera East Community Development District, Brevard County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

November 3, 2022

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Viera East Community Development District Brevard County

Report on the Financial Statements

We have audited the accompanying basic financial statements of Viera East Community Development District, Brevard County, Florida ("District") as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated November 3, 2022.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated November 3, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Viera East Community Development District, Brevard County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Viera East Community Development District, Brevard County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

November 3, 2022

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 32.

Section VI

Section A

Viera East CDD Action Items 11/17/2022

Item #	Action Item	Assigned To:	Status	Date Added	Estimated Start	Estimated Completion	Comments/Estimated Completion	

1	
Fire Breaks	
Melloh/Dale	
COMPLETED	
12/17/20	
March 2022	
June 2022	
Complete for 2022	

2	
Fountains	
Showe/Melloh	
ON HOLD	
1/28/21			On Hold Pending Sign Process, staff working on connections for electric	

3	
Cart Path Extensions	
Showe/Melloh	
Ongoing	
3/25/21			
In Process	

4	
Irrigation Project	
Showe/Melloh	
Ongoing	
10/28/21				

5	Develop Emergency Recovery Plan	
Melloh/Dale	
Ongoing	
10/27/22				

6	Letter to Community Regardiong Storm Response	
DeVries/Melloh	
Ongoing	
10/27/22				

7	
Bank Fees	
Melloh/Showe	
Ongoing	
10/27/22				

8	
Gift Cards Investigation	
Melloh/Showe	
Ongoing	
10/27/22				

Updated 11/11/22

Section VIII

Section A

Viera East
Community Development Districy
Check Register Summary
October 20, 2022 through November 9, 2022

Fund	Date	Check #'s	Amount	

General Fund	
10/20/22	
4551-4558	
$	8,784.91	
	10/27/22	4559-4564	$	17,360.83	
	11/3/22	4565-4567	$	11,205.87	
	11/9/22	4568-4575	$	16,166.39	
Sub-Total	$	53,518.00	

Capital Reserve				
	10/20/22	162-163	$	137,224.00	
	10/27/22	164-165	$	120,173.50	
	11/3/22	166-167	$	8,920.00	
Sub-Total	$	266,317.50	
Golf Course				
	10/20/22	30106-30134	$	83,933.86	
	10/24/22	30135-30136	$	107,329.00	
	10/27/22	30137-30154	$	80,784.92	
	11/3/22	30155-30179	$	23,332.85	
	11/9/22	30180-30194	$	7,938.45	
		Sub-Total	$	303,319.08	
				
Total			$	623,154.58	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/20/22 00267 10/11/22 22-10-06 202210 340-53800-47900	*	325.00
30 YARD ROLLOFF
BERRY DISPOSAL	325.00 004551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00197 10/12/22 13721	202210 340-53800-47600	*	3,920.00
REMOVE/REPLACE SIDEWALK
10/12/22 13722	202210 340-53800-47600	*	1,737.00
REMOVE/REPLACE SIDEWALK
10/18/22 13727	202210 340-53800-47600	*	400.00
4 GRINDS
DON BO, INC.	6,057.00 004552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00210 10/11/22 75454 SE 202209 340-53800-43500	*	93.56
5240 MURRELL RD
FPL	93.56 004553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00255 10/19/22 100	202210 340-53800-49000	*	200.00
SMOKER GRILL
JAMES MOLLER	200.00 004554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00209 10/13/22 73	202210 330-53800-49000	*	450.00
REMOVED PLAMS
LELAND'S TREE SERVICE	450.00 004555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00190 10/18/22 281800	202210 340-53800-46000	*	361.85
ALTERNATOR
NAPA AUTO PARTS	361.85 004556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00269 10/06/22 1439	202210 310-51300-31100	*	175.00
ENGINEERING SVC
ROBB & TAYLOR ENGINEERING SOLUTIONS	175.00 004557
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00626 10/17/22 1693991	202209 310-51300-31500	*	1,122.50
ATTORNEY FEES
SHUTTS & BOWEN LLP	1,122.50 004558
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00267 10/12/22 22-10-11 202210 340-53800-47900	*	325.00
30 YARD ROLL OFF
BERRY DISPOSAL	325.00 004559
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00034 10/11/22 112086 O 202210 340-53800-47300	*	203.65
1705 CRANE CREEK BLVD
CITY OF COCOA	203.65 004560
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00195 10/27/22 7897700	202210 320-53800-34100	*	378.89
PEST CONTROL
ECOLAB PEST ELIMINATION DIV	378.89 004561

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

10/27/22 00126	10/01/22	
	10/01/22	
	10/01/22	
	10/01/22	
	10/01/22	
	10/01/22	
	10/01/22	

436	202210 310-51300-34000	*	8,879.75
MANAGEMENT FEES OCT22
436	202210 310-51300-61000	*	364.83
INFORMATION TECH OCT22
436	202210 310-51300-31700	*	83.33
DISSEMINATION SVC OCT22
436	202210 310-51300-51000	*	10.03

202210 310-51300-42000	*	.57	
202210 310-51300-42500	*	25.65	
202210 320-53800-48000	*	4,545.69	

OFFICE SUPPLIES 436
POSTAGE 436
COPIES 436
AMERICAN EXPRESS
GOVERNMENTAL MANAGEMENT SERVICES	13,909.85 004562
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00212 10/15/22 9199484	202210 340-53800-47400	*	2,298.44
RAINBIRD
TIAA COMMERCIAL FINANCE, INC.	2,298.44 004563
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00188 10/06/22 920 1449 202210 340-53800-54100	*	61.25
UNIFORMS 10/6/22
10/13/22 920 1451 202210 340-53800-54100	*	61.25
UNIFORMS 10/13/22
10/20/22 920 1452 202210 340-53800-54100	*	61.25
UNIFORMS 10/20/22
10/27/22 920 1455 202210 340-53800-54100	*	61.25
UNIFORMS 10/27/22
UNIFIRST CORPORATION	245.00 004564
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00267 10/25/22 22-10-17 202210 340-53800-47900	*	325.00
30 YARD ROLLOFF
BERRY DISPOSAL	325.00 004565
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00040 11/02/22 430135	202210 330-53800-47200	*	10,568.40
MONTHLY SERVICE
ECOR INDUSTRIES, INC.	10,568.40 004566
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00190 10/18/22 281872	202210 340-53800-46000	*	361.85
SUPPLIES
10/18/22 281872	202210 340-53800-46000	*	49.38- CREDIT
NAPA AUTO PARTS	312.47 004567
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00263 11/03/22 WO-11588 202211 340-53800-47300	*	1,987.00 WOODSIDE PARK PLUMBING
DIAL DURON SERVICE COMPANY	1,987.00 004568

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/09/22 00126 11/01/22 438	202211 310-51300-34000	*	8,879.75
MANAGEMENT FEES
11/01/22 438	202211 310-51300-35100	*	364.83
INFORMATION TECHNOLOGY
11/01/22 438	202211 310-51300-31700	*	83.33
DISSEMINATION AGENT
11/01/22 438	202211 310-51300-51000	*	12.50
OFFICE SUPPLIES
11/01/22 438	202211 310-51300-42500	*	163.35
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	9,503.76 004569
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00060 11/04/22 21049	202211 340-53800-47300	*	21.45
WOODSIDE PARK SUPPLIES
LACEY'S LOCK SERVICE INC	21.45 004570
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00246 10/31/22 20175085 202211 340-53800-54500	*	588.27
FIRE & BURGLARY ALARMS
MARLIN BUSINESS BANK	588.27 004571
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00190 11/03/22 284214	202211 340-53800-46000	*	102.98
OIL SEAL & BEARING
NAPA AUTO PARTS	102.98 004572
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00269 11/07/22 1448	202211 310-51300-31100	*	420.00
INSPECT ROADWAYS
ROBB & TAYLOR ENGINEERING SOLUTIONS	420.00 004573
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00176 11/03/22 12497237 202211 340-53800-47500	*	842.93
HERBICIDE
SITEONE LANDSCAPE SUPPLY, LLC	842.93 004574
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00259 10/08/22 18 VECDD 202209 320-53800-48000	*	2,700.00 MARKETING SEPT11-OCT8
UNIQUE WEBB CONSULTING	2,700.00 004575
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	53,518.00
TOTAL FOR REGISTER	53,518.00

VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST-SBA FUND
BANK C CAPITAL RESERVES
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/20/22 00047	9/15/22 86	202209 300-13100-10200	*	84,744.00
CULVERT PIPE
D. BELL GENERAL CONTRACTING, LLC	84,744.00 000162
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00070 10/13/22 5108	202210 300-13100-10200	*	52,480.00
COUNTERTOPS INSTALL
MACIK BUILDERS LLC	52,480.00 000163
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00083 10/21/22 10212022 202210 300-13100-10200	*	173.50
BEVERAGES EVALUATION
A HEAD FOR PROFITS	173.50 000164
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00070 10/27/22 10272022 202210 300-13100-10200	*	120,000.00
PHASE 2 CHANGE ORDER
MACIK BUILDERS LLC	120,000.00 000165
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00079 10/25/22 1732	202210 300-13100-10200	*	3,720.00
NETWORK SETUP PRO
BLACK HOLE MAKERS	3,720.00 000166
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00081 10/31/22 49091808 202210 300-13100-10200	*	1,700.00
REM BALANCE RESTROOMS
IMPERIAL RESTROOM, INC.	1,700.00 000167
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00084 11/01/22 11012022 202211 300-13100-10200	*	3,500.00
ONSITE DESIGN CONSULTATIO
SOUTHERN PATIO ENCLOSURES	3,500.00 000168
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	266,317.50
TOTAL FOR REGISTER	266,317.50

VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/20/22 01485 10/12/22 91435476 202210 300-14200-10000	*	552.00
BAGS
10/13/22 91436440 202210 300-14200-10000	*	3,256.47
MERCHANDISE
ACUSHNET COMPANY	3,808.47 030106

300-14200-10000	*	606.83	
300-14200-10000	*	860.18	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00091	9/06/22 INV05354 202209
MERCHANDISE 10/11/22 INV05400 202209
MERCHANDISE
AHEAD LLC	1,467.01 030107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00324 10/04/22 INV-1003 202210 300-14200-10000	*	805.95
GOLF BALLS
BRIDGESTONE GOLF, INC.	805.95 030108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01370 10/13/22 838513	202210 390-57200-46000	*	1,598.24
FAIRWAY CORING TINE
BRONSONS TURF & HORTICULTURE	1,598.24 030109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01575 10/14/22 10142022 202210 320-57200-51100	*	13.26
REIMBURSE
EDDIE GUERRA	13.26 030110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00020	9/30/22 00049937 202209 320-57200-48000	*	301.72
ADS
FLORIDA TODAY PAYMENT CENTER	301.72 030111

10/20/22 00035	10/11/22	
	10/11/22	
	10/11/22	
	10/11/22	
	10/11/22	
	10/11/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
33189 SE 202209 330-57200-43000	*	823.48
2300 CLUBHOUSE DR
33189 SE 202209 340-57200-43000	*	823.48
2300 CLUBHOUSE DR
42334 SE 202209 320-57200-43000	*	70.67
2200 CLUBHOUSE DR
42334 SE 202209 300-11500-10000	*	40.44
2200 CLUBHOUSE DR
45156 SE 202209 390-57200-43000	*	999.02
5250 MURRELL RD
45156 SE 202209 300-13100-10000	*	249.76
5250 MURRELL RD
10/11/22 52104 SE 202209 340-57200-43000	*	724.61
2300 CLUBHOUSE DR
10/11/22 57086 SE 202209 320-57200-43000	*	33.64
4563 BRAYWICK CT
FPL	3,765.10 030112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

390-57200-46110	*	1,398.20	
300-13100-10000	*	688.66	

10/20/22 00587 10/04/22 681833	202209
90 NON ETHANOL
10/04/22 681833	202209
90 NON ETHANOL
10/07/22 681832	202210 390-57200-46110	*	1,373.85
ULTRA LOW SULFER DIESEL
10/07/22 681832	202210 300-13100-10000	*	676.67
ULTRA LOW SULFER DIESEL
GLOVER OIL COMPANY INC	4,137.38 030113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00194 10/03/22 PINV0121 202210 390-57200-47500	*	2,168.74 FWY GRADE
GOLF VENTURES INC	2,168.74 030114

10/20/22 01524	10/11/22	
	10/13/22	
	10/13/22	
	10/14/22	
	10/14/22	
	10/14/22	
	10/14/22	
	10/15/22	
	10/15/22	
	10/15/22	
	10/15/22	
	10/19/22	

300-14100-10000	*	12.47	
300-14100-10000	*	11.27	
300-14100-10000	*	154.36	
330-57200-51025	*	162.24	
300-14100-10000	*	23.16	
330-57200-51100	*	26.39	
330-57200-51100	*	26.39	
330-57200-51100	*	41.87	
300-14100-10200	*	26.95	
300-14100-10000	*	12.72	
300-14100-10000	*	2.50	
330-57200-12005	*	2,708.33	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10112022 202210
REIMBURSE 10132022 202210
REIMBURSE 10132022 202210
REIMBURSE 10142022 202210
REIMBURSE 10142022 202210
REIMBURSE 101422	202210
REIMBURSE 101422	202210
REIMBURSE 10152022 202210
REIMB GAS 10152022 202210
REIMB BEV 10152022 202210
REIMB FOOD 10152022 202210
REIMB FOOD 0026	202210
MANAGEMENT EAGLE TAVERN
JEFFREY SPENCER	3,208.65 030115
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01568 10/19/22 10192022 202210 330-57200-12000	*	2,000.00
LOST WAGES-RENOVATION
JENNIFER WORCHEL	2,000.00 030116
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00180 10/05/22 279864	202210 390-57200-46000	*	38.62
OIL FILTER
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/07/22 280307	202210 390-57200-46000	*	64.76
PAINT MARKER
NAPA AUTO PARTS	103.38 030117
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01358	9/30/22 00103008 202209 390-57200-54200	*	33.10
CYLINDER RENTAL
NEXAIR, LLC	33.10 030118

390-57200-46000	*	1,529.41	
390-57200-47100	*	234.88	
390-57200-51100	*	53.58	
390-57200-51100	*	95.28	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00694 10/03/22 647548	202210
TIRE
10/10/22 647797	202210
HOSE TAP TORO 10/10/22 647797	202210
SAND SCOOP 10/17/22 648093	202210
SAND SCOOP
PRECISION SMALL ENGINE CO., INC.	1,913.15 030119
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00776 10/13/22 119773	202210 300-14200-10000	*	811.89
BALL CAP
RANGE SERVANT AMERICA, INC	811.89 030120
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01179 10/12/22 17WR8168 202210 390-57200-46000	*	696.41
FIXED KEY SWITCH
RING POWER CORPORATION	696.41 030121
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01554 11/04/22 11042022 202211 300-15500-10000	*	300.00
ENTERTAINMENT 11/4/22
ROCKSTAR KARAOKE ENTERTAINMENT LLC	300.00 030122
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01554 11/11/22 11112022 202211 300-15500-10000	*	300.00
ENTERTAINMENT 11/11/22
ROCKSTAR KARAOKE ENTERTAINMENT LLC	300.00 030123
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01554 11/18/22 11182022 202211 300-15500-10000	*	300.00
ENTERTAINMENT 11/18/22
ROCKSTAR KARAOKE ENTERTAINMENT LLC	300.00 030124
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01554 11/25/22 11252022 202211 300-15500-10000	*	300.00
ENTERTAINMENT 11/25/22
ROCKSTAR KARAOKE ENTERTAINMENT LLC	300.00 030125
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01210 10/15/22 35206262 202210 320-57200-51000	*	70.07
SUPPLIES
10/15/22 35206262 202210 320-57200-51000	*	3.49
SUPPLIES
STAPLES ADVANTAGE	73.56 030126
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/20/22 01569 10/11/22 10112022 202210 320-57200-51100	*	9.99
REIMBURSE
10/12/22 10122022 202210 340-57200-51100	*	34.92

320-57200-51100	*	21.06	
320-57200-51100	*	6.30	
320-57200-51100	*	2.68	
330-57200-51100	*	27.72	

REIMBURSE PAPER TOWELS 10/13/22 10132022 202210
REIMBURSE 10/15/22 10152022 202210
REIMBURSE 10/15/22 10152022 202210
REIMBURSE 10/18/22 10182022 202210
REIMBURSE
STEVE COLASINSKI	102.67 030127
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01512 10/08/22 7953489	202210 390-57200-54600	*	280.94
CUSHMAN HAULER
THE HUNTINGTON NATIONAL BANK	280.94 030128
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01588 10/14/22 3556	202210 390-57200-47500	*	3,120.00
ARMAMENT CONCENTRATE
TURF SOLUTIONS	3,120.00 030129
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01207 10/07/22 448417	202210 390-57200-47500	*	3,680.00
CALSPRA MG
TRIGON TURF SCIENCES, LLC	3,680.00 030130
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 00807 10/06/22 920 1449 202210 390-57200-54100	*	168.86
UNIFORMS 10/6/22
10/13/22 920 1451 202210 390-57200-54100	*	168.86
UNIFORMS 10/13/22
UNIFIRST CORPORATION	337.72 030131
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/20/22 01244 10/20/22 10202022 202210 300-15100-00700	*	46,489.98
ASSESSMENT SERIES 2012
VIERA EAST CDD - SERIES 2012	46,489.98 030132

10/20/22	01558	10/12/22	
- - - - - - - -
10/20/22 00117	- - - -
10/04/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
50222334 202210 390-57200-54600	*	652.46
KUBOTA COMPACT TRACTORS
WELLS FARGO FINANCIAL LEASING, INC.	652.46 030133
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
41102210 202210 390-57200-46000	*	1,164.08
FILTER ENGINE OIL
WESCOTURF INC.	1,164.08 030134
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/24/22 01594 10/01/22 10012022 202210 300-15500-10000	*	95,630.00
FY22-23 INSRUNACE RENEWAL
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/01/22 10012022 202210 300-13100-10000	*	11,699.00
FY22-23 INSURANCE RENEWAL
EGIS INSURANCE & RISK ADVISORS	107,329.00 030135
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/24/22 01409 10/24/22 NOV22TRI 202210 300-10100-11000	*	600.00
4 TRIVIA NIGHTS- NOV22
10/24/22 NOV22TRI 202210 300-10100-11000	V	600.00-
4 TRIVIA NIGHTS- NOV22
CASH	.00 030136

202210	340-57200-51100	*	13.73	
202210	320-57200-51100	*	48.71	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00782 10/24/22 99474
MATS 10/24/22 99474
MATS
A LINEN CONNECTION	62.44 030137

300-14200-10000	*	134.63	
300-14200-10000	*	624.15	
300-14200-10000	*	1,315.08	
300-14200-10000	*	1,109.74	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01485	4/28/22 91315475 202204
MEN SHIRTS 6/05/22 91344872 202206
MERCHANDISE 6/10/22 91350048 202206
MERCHANDISE 10/15/22 91437753 202210
GOLF BALLS
ACUSHNET COMPANY	3,183.60 030138
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00091 10/17/22 INV05408 202210 300-14200-10000	*	824.18
MERCHANDISE
AHEAD LLC	824.18 030139
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00022 10/21/22 01-92360 202210 300-14100-10000	*	50.88
FOOD
CHENEY BROTHERS INC	50.88 030140

202210	300-14100-10000	*	68.30	
202210	300-14100-10000	*	30.40	
202210	300-14100-10000	*	74.90	
202210	300-14100-10000	*	84.75	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01550 10/13/22 886312
BREAD 10/18/22 886314
BREAD 10/20/22 886315
BREAD 10/22/22 886316
BREAD
CHUCK INDEPENDENT BREAD DIST, LLC	258.35 030141
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00024 10/12/22 112664 O 202210 320-57200-43000	*	117.31
2300 CLUBHOUSE DR
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/12/22 112664 O 202210 330-57200-43000	*	117.31
2300 CLUBHOUSE DR
10/12/22 112664 O 202210 350-57200-43000	*	117.30
2300 CLUBHOUSE DR
10/17/22 70192 OC 202210 390-57200-43000	*	535.32
5600 MURRELL RD
CITY OF COCOA UTILITIES	887.24 030142
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00364 10/23/22 10232022 202210 320-57200-46000	*	58.20
REIMBURSE
DAVID JUDY	58.20 030143
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 00947 10/27/22 7697705	202210 390-57200-46500	*	309.07
PEST CONTROL
ECOLAB PEST ELIMINATION	309.07 030144
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01394 10/18/22 62726953 202210 330-57200-54600	*	29.00
RENTAL
ECOLAB	29.00 030145
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01475	8/19/22 41940167 202208 300-14200-10000	*	1,037.49
MENS SHIRTS
GFSI LLC	1,037.49 030146
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01071 10/01/22 437	202210 310-57200-31700	*	83.33

GOVERNMENTAL	MANAGEMENT SERVICES		
- - - - - - - - - - - - -	- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	-	- - - -	

DISSEMINATION SVC OCT22

330-57200-51100	*	208.84	
330-57200-51100	*	53.58	

- - - - - - - - - - - - - - - - - - - -
10/27/22 01214 10/20/22 2019511	202210
SUPPLIES 10/20/22 2019511- 202210
SUPPLIES
- - - - - - - - - - - - - - - - - - - -

320-57200-51000	*	41.71	
300-14200-10000	*	23.64	

10/27/22 01392 10/07/22 1072022	202210 320-57200-51000	* REIMBURSE WALL CLOCK
10/07/22 10722	202210
REIMBURSE 10/19/22 10192022 202210
REIMBURSE

83.33 030147
- - - - - - - -

HOSPITALITY RESOURCE	SUPPLY,	INC		
- - - - - - - - - - - - - - - - -	- - - -	- -	-	-	-	- -	-	-	-	-	-	-	- - - -	
						11.76	

262.42 030148
- - - - - - - -

INES CAMPOS	77.11 030149
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01532 11/01/22 2-210073 202210 300-15500-10000	*	950.00
CLEANING NOV22
JANI-KING OF ORLANDO	950.00 030150
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
10/27/22 01524	10/18/22	10182022 202210	300-14100-10000	*	14.97			
	REIMBURSE				
10/18/22	10182022 202210	330-57200-51100	*	11.32	
	REIMBURSE				
10/19/22	10192022 202210	300-14200-10000	*	18.90	
	REIMBURSE				
10/19/22	10192022 202210	300-14100-10200	*	12.98	
	REIMBURSE				
10/19/22	10192022 202210	330-57200-51100	*	113.38	
	REIMBURSE				
10/21/22	10212022 202210	330-57200-51100	*	107.76	
	REIMBURSE				
10/21/22	10212022 202210	300-14100-10000	*	35.43	
	REIMBURSE				

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

JEFFREY SPENCER	314.74 030151
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01324 10/16/22 10162022 202210 320-57200-34100	*	15.13
AMAZON PRIME MEMBERSHIP
10/16/22 10162022 202210 320-57200-41000	*	194.00
CRICKET WIRELESS
10/16/22 10162022 202210 320-57200-51000	*	249.99
TWO WAY RADIO
10/16/22 10162022 202210 320-57200-51000	*	175.20
OFFICE SUPPLIES
10/16/22 10162022 202210 300-13100-10400	*	468.00
STORAGE PODS
10/16/22 10162022 202210 300-13100-10400	*	239.00
STORAGE PODS
10/16/22 10162022 202210 300-13100-10400	*	585.00
STORENSEN MOVERS
10/16/22 10162022 202210 300-13100-10400	*	1,157.50
STORENSEN MOVERS
10/16/22 10162022 202210 320-57200-51000	*	11.07
APPLE SUBSCRIPTION
10/16/22 10162022 202210 390-57200-51100	*	666.50
GOLF LUNCH MONITOR
10/16/22 10162022 202210 300-15500-10000	*	3,332.50
GOLF LAUNCH MONITOR
REGIONS BANK	7,093.89 030152
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01512 10/14/22 7966889	202210 390-57200-54600	*	248.00
2019 CUSHMAN HAULER
10/14/22 7966889	202210 350-57200-46100	*	6,552.90
2020 EZGO RX
10/14/22 7966889	202210 390-57200-54600	*	6,541.14
TORO TURF
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/14/22 7966889	202210 350-57200-46100	*	355.00
2021 CUSHMAN REFRESHER
10/19/22 7972749	202210 390-57200-54600	*	5,115.96
TORO TURF
THE HUNTINGTON NATIONAL BANK	18,813.00 030153
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/22 01244 10/20/22 10202022 202210 300-15100-00700	*	46,489.98
ASSESSMENT SERIES 2012
VIERA EAST CDD - SERIES 2012	46,489.98 030154
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01485 10/24/22 91442138 202210 300-14200-10000	*	273.62
GOLF BALLS
ACUSHNET COMPANY	273.62 030155
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00091 10/27/22 INV05421 202210 300-14200-10000	*	502.39
MERCHANDISE
AHEAD LLC	502.39 030156
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01560 10/31/22 00093509 202210 330-57200-43100	*	191.70
CYLINDER RENTAL
ARC3 GASES, INC	191.70 030157
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00324 10/31/22 INV-1003 202210 300-14200-10000	*	252.69
GOLF BALLS
BRIDGESTONE GOLF, INC.	252.69 030158
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01370 10/21/22 838531	202210 390-57200-47500	*	691.80
FOLIAR PAK GROW IN
BRONSONS TURF & HORTICULTURE	691.80 030159
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00390 10/07/22 93558371 202210 300-14200-10000	*	6,083.64
GOLF CLUBS
CALLAWAY	6,083.64 030160

11/03/22 00022	11/01/22	
	11/01/22	
	11/01/22	
	11/01/22	
	11/01/22	
	11/01/22	

202211	330-57200-51100	*	89.99	
202211	330-57200-51050	*	110.59	
202211	340-57200-51100	*	100.58	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
01-92365
OPER
01-92365
PAPER 01-92365

300-14100-10200	*	113.56	
330-57200-43100	*	7.35	
300-14100-10000	*	1,340.32	

GOLF INES
01-92365 202211
BEV
01-92365 202211
FUEL
01-92365 202211
FOOD
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/01/22 01-92365 202211 300-21700-10000	*	11.70
TAX
CHENEY BROTHERS INC	1,774.09 030161
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01550 11/02/22 886319	202211 300-14100-10000	*	87.20
BREAD
CHUCK INDEPENDENT BREAD DIST, LLC	87.20 030162
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00024 10/20/22 141774 O 202210 320-57200-43000	*	75.35
4563 BRAYWICK
CITY OF COCOA UTILITIES	75.35 030163
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01196 10/26/22 93214188 202210 300-14200-10000	*	499.86
MESSAGE HOLDER MOUNT
E-Z-GO A TEXTRON COMPANY	499.86 030164
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00587 10/14/22 684588	202210 390-57200-46110	*	510.73
ULTRA LOW SULFER DIESEL
10/14/22 684588	202210 300-13100-10000	*	251.56
ULTRA LOW SULFER DIESEL
10/14/22 684589	202210 390-57200-46110	*	878.14
90 NON ETHANOL
10/14/22 684589	202210 300-13100-10000	*	432.51
90 NON ETHANOL
GLOVER OIL COMPANY INC	2,072.94 030165
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00564 10/18/22 51294	202210 390-57200-47300	*	388.40
TOPDRESS NOV
10/18/22 51294	202210 300-15500-10000	*	626.79
TOPDRESS DEC-JAN
GOLF SPECIALTIES, INC.	1,015.19 030166
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01538 10/27/22 10-27-22 202210 320-57200-48000	*	795.00
SCL HOLIDAY ISSUE 2022
INDIAN RIVER MEDIA GROUP	795.00 030167
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01524 10/24/22 10242022 202210 330-57200-51100	*	113.38
REIMBURSE PAINT
10/28/22 10282022 202210 330-57200-51100	*	534.96
REIMB LIGHT PENDANTS
10/29/22 10292022 202210 300-14100-10001	*	158.10
REIMB SNACKS
11/04/22 0027	202211 330-57200-12005	*	2,708.33
EAGLE TAVERN MANAGEMENT
JEFFREY SPENCER	3,514.77 030168
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/03/22 01546 10/28/22 3653	202210 330-57200-51100	*	250.00
TEMP BANNERS INSTALL
LANKO SIGNS & GRAPHICS INC	250.00 030169

300-14100-10000	*	6.98	
300-14100-10000	*	38.94	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01582 10/06/22 10062022 202210
REIMBURSE 10/08/22 10082022 202210
REIMBURSE
LILLIAN CASSIDY	45.92 030170

11/03/22 00483	10/25/22	
	10/25/22	
	10/25/22	
	10/25/22	
	10/25/22	
	10/25/22	
	10/25/22	

202210	390-57200-47400	*	269.40	
202210	390-57200-51100	*	261.43	
202210	390-57200-47100	*	71.04	
202210	300-13100-10000	*	44.96	
202210	390-57200-51100	*	76.86	
202210	390-57200-47100	*	165.11	
202210	300-13100-10000	*	19.80	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10252022
920452
10252022
920452
10252022
911569
10252022
902639
10252022
910486
10252022
910486
10252022
920998
LOWE'S	908.60 030171

11/03/22 01324	10/22/22	
	10/22/22	
	10/22/22	
	10/22/22	
	10/22/22	

300-14100-10200	*	76.41	
300-14100-10000	*	96.63	
330-57200-51050	*	50.53	
330-57200-51100	*	439.46	
300-13100-10700	*	605.53	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10222022 202210
BEVERAGES 10222022 202210
FOOD
10222022 202210
PAPER/PLASTIC 10222022 202210
OPERATING 10222022 202210
BOND H&E
REGIONS BANK	1,268.56 030172
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00777 10/24/22 120133	202210 300-34700-00400	*	676.96
CIRCUIT BOARD
RANGE SERVANT AMERICA INC	676.96 030173
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01595 11/03/22 11032022 202211 330-57200-51025	*	60.36
REIMBURSE
SHEA GRIEMSMAN	60.36 030174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/03/22 01334 10/11/22 12425942 202210 390-57200-47100	*	110.26
REPAIR GASKET
SITEONE LANDSCAPE SUPPLY, LLC	110.26 030175
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00807 10/20/22 920 1453 202210 390-57200-54100	*	146.24
UNIFORMS 10/20/22
10/27/22 920 1455 202210 390-57200-54100	*	161.32
UNIFORMS 10/27/22
UNIFIRST CORPORATION	307.56 030176
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00360	9/01/22 20985842 202209 390-57200-54200	*	972.30
EXCAVATOR RENTAL
UNITED RENTALS INC	972.30 030177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 01510 10/21/22 10212022 202210 390-57200-54100	*	120.00
REGISTRATION
UNIVERSITY OF FLORIDA	120.00 030178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/22 00068 10/25/22 9195358- 202211 320-57200-34100	*	569.06
6 YARD DUMPSTER
10/25/22 9195709- 202211 390-57200-47900	*	213.03
6 YARD DUMPSTER
WASTE MANAGEMENT	782.09 030179

300-14200-10000	*	1,315.08	
300-14200-10000	*	1,291.68	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01413	6/10/22 91350048 202210
MENS ECOMFORT 11/01/22 91446231 202211
PINNACLE SOFT 15-BALL
ACUSHNET COMPANY	2,606.76 030180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01371 11/02/22 6431 NOV 202211 300-15500-10000	*	811.16
ADT SECURITY DEC-JAN
11/02/22 6431 NOV 202211 320-57200-34100	*	405.58
ADT SECURITY NOV22
ADT SECURITY SERVICES	1,216.74 030181
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00987 10/27/22 27377	202211 320-57200-48000	*	330.00
VIERA VOICE NOV22
10/27/22 27378	202211 320-57200-48000	*	433.50
VIERA VOICE NOV22
BLUEWATER CREATIVE GROUP INC	763.50 030182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00022 11/08/22 01-92368 202211 330-57200-51050	*	178.85
PAPER & PLASTIC CHENEY B
11/08/22 01-92368 202211 300-14100-10000	*	677.99
FOOD CHENEY BRO
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/08/22 01-92368 202211 330-57200-43100	*	7.35
FUEL CHENEY BRO
CHENEY BROTHERS INC	864.19 030183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01550 11/01/22 038241	202211 300-14100-10000	*	89.00
BREAD DELIVERY
CHUCK INDEPENDENT BREAD DIST, LLC	89.00 030184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00101 10/31/22 96463328 202210 300-14200-10000	*	361.14
WOMENS APPAREL
CUTTER & BUCK INC	361.14 030185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01388 10/20/22 AR840264 202211 390-57200-54600	*	145.14
COPIER LEASE
DEX IMAGING	145.14 030186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00076 11/08/22 1128053	202210 330-57200-43100	*	247.59
GAS UTILITY OCT22
FLORIDA CITY GAS	247.59 030187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00419 10/31/22 53927	202210 300-14200-10000	*	65.00
LASER 404 SCORECARDS
FLORIDA SPACE COAST GOLF ASSOC	65.00 030188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01071 11/01/22 439	202211 310-57200-31700	*	83.33
DISSEMINATION AGENT
GOVERNMENTAL MANAGEMENT SERVICES	83.33 030189
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01210 11/05/22 80681901 202211 320-57200-51000	*	71.64
OFFICE SUPPLIES
STAPLES ADVANTAGE	71.64 030190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01569 11/02/22 11022022 202211 300-14100-10000	*	19.99
COSTCO REIMB 11.2.22
STEVE COLASINSKI	19.99 030191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01512 10/29/22 7988247	202211 390-57200-54600	*	1,065.98
TORO REELMASTER 5010-H
THE HUNTINGTON NATIONAL BANK	1,065.98 030192
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 01421 10/31/22 1022-TR7 202210 300-13100-10000	*	8.33
WAGE WORKS GF ADMIN
10/31/22 1022-TR7 202210 300-13100-10000	*	33.33
WAGE WORKS GF MAINT
10/31/22 1022-TR7 202210 300-15500-10000	*	58.34
WAGE WORKS GC MAINT
WAGEWORKS, INC.	100.00 030193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

*** CHECK DATES 10/20/2022 - 11/09/2022 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/09/22 01397 10/31/22 788729	202211 350-57200-46100	*	238.45
1 YU1AS GOLF CART
YAMAHA MOTOR FINANCE CORP, USA	238.45 030194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	303,319.08
TOTAL FOR REGISTER	303,319.08

VIER --VIERA EAST-- HHENRY

Section B

Viera East CDD
Series 2020 Acquisition and Construction Requisition Summary

Date	Req #	Payee	Description	Amount	
11/9/22	141	Viera East CDD	Regions Bank- Storage Pods & Storensen Movers	$	2,449.50	
11/9/22	142	Viera East CDD	Regions Bank- Hook & Eagle Supplies	$	605.53	
11/9/22	143	Viera East CDD	Black Hole Makers- Network Setup	$	3,720.00	

TOTAL REQUISITIONS TO BE PAID	$	6,775.03

The undersigned, an Authorized Officer of Viera East Community Development District (the "District") hereby submits the following requisition for disbursement, under and pursuant to the terms of the Amended and Restated General Special Revenue Assessment Bond Resolution of the District adopted by the District on January 25, 2012, as amended and supplemented from time to time, and particularly as supplemented by the Second Supplemental Resolution (collectively, the "Resolution") adopted by the District's Board of Supervisors on November 21, 2019 (all capitalized terms used herein shall have the meaning ascribed to such term in the Resolution):

Requisition Number:	141
Name of Payee: Viera East CDD
Address of Payee: 2300 Clubhouse Drive, Viera, FL 32955
Amount Payable: $2,449.50

The Undersigned hereby certifies that this requisition is for reimbursement moving and storage expenses from Construction and Acquisition Fund that have not previously been paid.

Attached hereto are originals of the invoice(s) from the vendor of the services rendered with respect to which disbursement is hereby requested.

VIERA EAST COMMUNITY DEVELOPMENT
DI STRI CT 

By:	
Authorized Officer

CONSULTING ENGINEER'S APPROVAL OF 2020 PROJECT COSTS

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 2020 Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the 2020 Project with respect to which such disbursement is being made; and,
(ii) the report of the Consulting Engineer for the 2020 Project, as such report shall have been amended or modified on the date hereof. The undersigned further certifies that (a) the 2020 Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the 2020 Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards;
(c) the purchase price to be paid by the District for the 2020 Project improvements is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements;
(d) the plans and specifications for such portion of the 2020 Project improvements have been approved by all regulatory bodies required to approve them; (e) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the 2020 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (f) for that portion of the 2020 Project being acquired, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion of the 2020 Project for which disbursement is made hereby.

[CONSULTING ENGINEER]

Title: 	

l

9/27/22, 12:14 PM	Review and sign document(s) I DocuSign

Are you finished signing?	FINISH  ]

..

00t:t,J$ign £nvelopfil10: 4DBFAOE CCE5-47Fa.-A395-98CA40973CBA

s

re11sen  Mavflower, e
MOVING & STORAGE

Florida's Premier -"bving Dnd
Slorage Company Sl'nce 1956,

CREDJT CARD AUTHORIZATION FORM

Thank you for choosing Sorensen Moving and Storage/ Mayflower Transit for your professlom move. We appreciate the opportunity to provlde you with our services. In order to provide ou customers with the easiest payment plan available, Sorensen.Mayflower needs to keep a record on hand of the following completed authorized documont.
!Ti mothy  Me7  7  oh I	authorize payment for moving/storage expen:;es
to be charged to my -'r=is=a===="'•n·theamountsor·--1··1··7··4··2··.-5-·0-	I	'

In the event the final charges are iess than the estimated amovnt I understand thaf a credit voucher will be completed within 72 hoursof the t:ompleted move and credited back to my
·account.

Jn the event charges are exceedIng the estim1;1ted mount I understand that my credit card will be billed for the remainder of the movjng expense.

!Timothy Melloh	!	!08/2024

N.ame as it appearson card

Expiration Date

)!100 6300 3712 2244	(804	
Credit Card Number	*Security Code number

!2300 clubhouse Drive, Rockledge, Florida 32955 - 321-639-2355

Cardholder'5 Billing Address and Contact Phone Number
DocuSlgned  by:

b.i  :....
Authorized Signature

9/27/2022

Date

Job Number/Registration Number

:tasecurlty Code for Visa or MC I> located on the back of the card in th  signature panel after the ..

►
https://na2.docusign.net/Signing/?ti=11cf546725ca47b1afc70c91ebc9feff	1/1

DocuSign Envelope ID: 4DBFA0E3-CCE5--47FB-A395-98CA4D973CBA

S�rensen Mayflower.lt.-
Mov,NG & STORAGE

Florida's Premier Moving and Storage Company since 1956.

CREDIT CARD AUTHORIZATION FORM

Thank you for choosing Sorensen Moving and Storage/ Mayflower Transit for your professional move. We appreciate the opportunity to provide you with our services. In order to provide our customers with the easiest payment plan available, Sorensen-Mayflower needs to keep a record on hand of the following completed authorized document.

1	Timothy Mel7  oh	authorize payment for moving/storage expenses

to be charged to my

visa	•m th

e amount of$	1742.50	_

In the event the final charges are less than the estimated amount I understand thafa credit voucher wlll be completed within 72 hours of the completed move and credited back to my
·account.

In the event charges are exceeding the estimated amount I understand that my credit card will be billed for the remainder of the moving expense.

Timothy Melloh	08/2024

Name as It appears on card
•
4100 6300 3712 2244

Expiration Date

804

 	
Credit Card Number•	*Security Code number

2300 clubhouse Drive, Rockledge, Florida 32955 - 321-639-2355

Cardholder's Billing Address and Contact Phone Number G 	,,"

 8P ! 1 ---
Authorized Signature

9/27/2022

Date

Job Number/Registration Number

*Security Code for Visa or MC is located on the back of the card In the signature panel after the last 4 digits of the card tf. F.or ArnEx the 4-digit # is on the front located above the ac. count
"•'·
number.

950 W. Eau Game Blvd. • Melbourne, FL 32935 • 321.254.2770 • Fax: 321.242.5702 • Toll Free: 800.926.2770 SorensenMayflower.com .

Amount Due:	$1,157.50	
Due Date:	10/21/2022	
After 10/21/2022 pay:	$1,174.86	

Invoice Date; 9/21/2022 Invoice#; 21448 Order#: 8-3170-22-M
Customer#: CODJOBS0

Amount Paid:  $	

COD JOBS	Remit To:
Sorensen Moving & Storage, Inc
950 Eau Gallie Blvd Melbourne, FL 32935-5999
32l-254-2770 INFO@SORENSENMAYFLOWER.COM

Please detach and return this portion with your payment. Thank you.

Invoice Date: 9/21/2022 Invoice#: 21448 Order#: 8-3170-22-M
Customer#: CODJOBS0

Sorensen Moving & Storage, Tnc 950 Eau Gallie Blvd
Melbourne, FL 32935-5999
321-254-2770

Remit To:
Sorensen Moving & Storage, Inc 950 Eau Gallic Blvd
Melbourne, FL 32935-5999
321-254-2770
INFO@SORENSENMAYFLOWER.COM

Shipper: Golf Club, Viera East	Salesperson: Bishop, Clyde	Hauled Wt:	Miles:

Origin: 2300 Clubhouse Drive, Rockledge, FL 32955 United States of America

Destination: 2300 Clubhouse Drive,
Rockledge, FL 32955 United States of America

Tariff: Local

Item#	Description	Quantity	QuantitJ	Rate	Gross	Discount	Amount

4000
22905
165

Local Move 9/19/22
Container 30" - 59" Flat Screen Television
Administrative Fee

5.75 Hr	170.00	$977.50	$977.50
+
3.00 Ea	35.00	$105.00	$105.00
$75.00

Amount Due:	$1,157.50		
Due Date:	10/21/2022		
After 10/21/2022 pay:	$1,174.86		
Thank you for your business and prompt payment! We are looking forward to providing you moving services again

Amount Due:	$585.00	
Due Date:	10/23/2022	
After 10/23/2022 pay:	$593.78	

Invoice Date: 9/23/2022 Invoice#: 21480 Order#: MEL-108-22
Customer#: CODJOBS0

Amount Paid: -$ 	
COD JOBS	Remit To:
Sorensen Moving & Storage, Inc
950 Eau Gallie Blvd Melbourne, FL 32935-5999
321-254-2770
INFO@SORENSENMAYFLOWER.COM

Please detach and return this portion with your payment. Thank you.

Invoice Date: 9/23/2022 Invoice#: 21480 Order #: MEL-108-22
Customer#: CODJOBS0

Sorensen Moving & Storage, Inc 950 Eau Gallie Blvd
Melbourne, FL 32935-5999
321-254-2770

Remit To:
Sorensen Moving & Storage, Inc 950 Eau Gallie Blvd
Melbourne, FL 32935-5999
321-254-2770
INFO@SORENSENMAYFLOWER.COM

Shipper: Golf Club, Viera East	Salesperson: Bishop, Clyde	Hauled Wt:	Miles:

Origin: 905 S US Highway 1
Malabar, FL 32950 United States of America

Destination: 2300 Clubhouse Dr
Rockledge, FL 32955 United States of America

Tariff: Local

Item #	Description	Quantity	Quantity	Rate	Gross	Discount	Amount	
4000	TransE_ortation 9/7/22		4.50 Hr	130.00	$585.00		$585.00	
Amount Due:	$585.00	
Due Date:	10/23/2022	
After 10/23/2022 pay:	$593.78	
Thank you for your business and prompt payment! We are looking forward to providing you moving services again

GL#	$
GL#	$	585·00	+
GL#	$	1,157·50	+

GL#	$
Dept Head	GM

,1	7 42 • 5

,II  ...  .,  -

S�rensen
MOVING& STORAGE	950 Eau Gallie Blvd

-.
BILL OF LADING
Melbourne, Fl 32935-5999 Phone: 321-254-2770	Job Number: 8-3170-22-M

CUSTOMER
ADDRESS	Viera East Golf Club	DATE
2300 Clubhouse Drive,	9/16/2022	CONSIGNED TO
ADDRESS		
FLOOR	TEL		FLOOR	TEL	
aTY	Rodcledge	STATE	Fl32955	cnv	STATE	
	BILLING INFORMATION		ACTUAL PICK-UP DATE	ESTIMATED DELIVERY DATE OR TIME PERIOD	
CHARGE	COD JOBS COOJOBSO		8/19/2022 -	-	
ATTENOF					
ADDRESS					
CITY	STATE	ZIP
TELEPHONE P.O.NO	,....
CREW
TRUCK NO. r.s-z ,z 	SALES REP	Clyde Bishop
-	T	

DECLARATION OF VAWE:

The Customer hereby declares the value of all goods, including the contents of containers received or later received and/or transported for
the Customer, as set forth below. Such
value to be agreed value for all purposes whatsoever, EITHER:

I hereby declare the value of the Goods tendered to the Company to be
$.60 per pound, per article and agree to the Company's limfted liability as set forth In par graph l(a) on the reverse side hereof.

l hereby declare the value of the goods tendered with the company to be$	ant
agree ta the limitation of The
Company's liablllty as set in paragraph
l(b) on the reverse side hereof and
And agree to Ray the additional va uation
Charge of $.SO per $100 valuation.

In the event that damages occur, you have 30 days to notify The Company by phone or in writing from the date the delivery of goods were made.

SERVICED PERFORMED	RATE	CHARGES

TRANSIT VALUATION	$.GO/LB/ARTICLE OTHER CHARGES (EXPLAIN]:

ADMIN FEE
CARTON CHARGE (3)

TRAVEL TIME	45 MINUTES	TOTAL HOURS
START TIME	g	•(""J<_J	FINISH TIME /. 'j.:;,t'
(4 HOUR MINIMUM UNLESS OTHERWISE STATED) REG TIME	V-3	TOTAL HOURS
OVERTIME	TOTAL HOURS

QTY	RATE	TOTAL	QTY	RATE	

$35.00

$170.00

$170

TOTAL	
BARRELS OR DISHPACKS		$42.38			$10.18		
CARTONS 1.5 CU. FT.		$9.91			$2.43		
CARTONS 3 CU. FT.		$15.00			$2.20		
CARTON 4.5 CU.FT.		$18.16			$2.52		
CARTONS 6 CU.FT.		$20.82			$5.13		
WARDROBES		$22.94			$4.98		
MATTRESS CRIB		$11.02			$2.58		
MATTRESS 3/3		$19.23			$4.28		
MATTRESS 4/6		$19.64			$4.36		
MATTRESS O.S.		$31.94			$7.06		
MIRROR CARTONS		$36.49			$8.86		
1V		$55.00			$15.00		

N/C

$75.00
$105.00

$127.50

$·	..-,::>-

The Company will not be responsible for unpacked breakables which you require us to move.

PACKING
TOTAL COST OF PACKING AND UNPACKING TOTAL CHARGES	CHARGE PAYMENT COLLECTED BY

PREPAID	X	C.O.D.

UNPACKING

AMOUNT PREPAID

BALANCE DUE

,1,	AT DESTINATION - SIGNATURE OF CUSTOMER
//

-

AT ORIGIN - SIGNATURE Of CUSTOMER

S //	• .., ,$'"P

DATE:	AMOUNT COLLECTED:

I ,t; :..c..
PAYMENT RECEIVED BY:

,-:,._..,.. .	-

S�rensen
MOVING & STORA-3E	950 Eau Gallie Blvd

BILL OF LADING
Melbourne, FL 32935-5999  Phone: 321-254-2770

, ,\;

- -

						
CUSTOMER	Viera East Goif Club	DATE	9/6/2022	CONSIGNED TO		
ADDRESS	905 s US Highway 1			ADDRESS	2300 Clubhouse Or		
J:IOOR		TEL		FLOOR		TU	
CITY	Malabar	STATE	FL329SO	CITY	Rockled1e	STATE	Fl ,as,	

Job Number:  MEL-108- -'·?i\
-N1i'
t

BILLING INFORMATION	ACTUAL PICK-UP DATE	ESTIMATED DELIVERY DATE OR TIME PERIOD CHARGE	COO JOBS CODJOBSO		-		-
ATTEN OF ADDRESS
CITY	STATE	ZIP
TELEPHONE	CREW	7	::J  j
P.O.NO	SALES REP	Clyde Bishop

DECLARATION OF VALUE:

The Customer hereby declares the value of all goods, including the contents of containers received or later received and/or transported for the Customer, as set forth below. Such value to be agreed value for all purposes whatsoever, EITHER:

TRANSIT VALUATION	$.60/LB/ARTICLE OTHER CHARGES {EXPLAIN):

A. I hereby declare the value of the Goods tendered to the Company to be
$.60 per pound, per art1cle and agree
to the Company's limited liability as set forth in paragraph l(a) on the reverse side hereof.

I hereby declare the value of the goods tendered with the company to be$	an<
agree to the limitation of The Company's liability as set In paragraph
l(b) on the reverse side hereof and
And agree to av the additional va uatlon
Charge of $.50 per $100 valuation.

TRAVEL TIME	1/2 HOUR	TOTAL HOURS
START TIME	""x' . )-	INISti.!IME  /2/	frJ
( (4 HOUR MINIMUM UNLESS OTHERWISE STATED)
REG TIME	v-2·-	-----	-	--· .	TOJAl..-tf6URS	
OVERTIME				TOTAL HOURS	

QTY	RATE	TOTAL	QTY	RATE

$130

$130

TOTAL

$65.00

<7r!,

In the event that damages occur, you have 30 days to notify The Company by phone or in writing from the date the delivery of goods were made.

The Company will not be responsible for unpacked breakables which you require us to move.

BARRELS OR DISHPACKS	$42.38		$10.18	
CARTONS 1.5 CU. FT.	$9,91		$2.43	
CARTONS 3 CU. FT.	$15.00		$2.20	
CARTON 4.5 CU.FT.	$18.16		$2.52	
CARTONS 6 CU.FT.	$20.82		$5.13	
WARDROBES	$22.94		$4.98	
MATTRESS CRIB	$11.02		$2.58	
MATTRESS 3/3	$19.23		$4.28	
MATTRESS 4/6	$19.64		$4.36	
MATTRESS O.S.	$31.94		$7.06	
MIRROR CARTONS	$36.49		$8.86	
TV	$55.00		$15.00	

PACKING
TOTAL COST OF PACKING AND UNPACKING

UNPACKING

TOTAL CHARGES	X	CHARGE	PREPAID	C.O.D.

PAYMENT COLLECTED BY	AMOUNT PREPAID

BALANC!: DUE

$ t	-\. I

AT ORIGIN - SIGNATUIIE DF CUSTOMER	AT DESTINATION-SIGNATURE Of CUSTOMER

DATE:	AMOUNT COLLECTED:

·
PAYMENT'-RECEIVEOBY:	_,,

,,,.

""-

uocu 1gn t::nveiope 1u: 1::/ I (Ul::SUl::-UL U-41-14-ifl to-AUl::SUtil:/1-1::UUl

Itemized Customer Survey/Inventory

Customer		 Estimator			Move Coordinator

Hook Eagle
905 US Hwy 1
MALABAR, FL 32950
(321) 639-6500

Estimate Number: M 527-3713953 Move Date: 9n/2022

Clyde Bishop
SORENSEN
MAYFLOWER M & S
950 EAU GALLIE BLVD MELBOURNE, FL 32935
(321) 254-2770
(321) 749-6639 (Mobile)
(321) 242-5702 (Fax)
cbishop@sorensenmayflower.com

SORENSEN
MAYFLOWER M & S
950 Eau Gallie Blvd Melbourne, FL 32935
(321) 254-2770
3212425702 (Fax)

Total Estimated Weight:	1,013 lbs.	Total Estimated Cubic Feet:	150	Total Number of Items:	2
Kitchen		

#_ Item Description
• R_efrigerator - 11 cu ft 9r !!:!9_re 

=._riC;,F.to. l•

CP#	PBO#
·o	0

#  Item Description			CFt.	CP #  PBO #

LJ.

L_		
Total Cubic Feet: 150.0
Total Weight (lbs.): 1012.5

Uocu:::i1gn 1::nve1ope 1u: / /fUt:IUl::-UL!lU-4t-14- 1/ti-AUtlUbl::/t-l::UU1

Signing below acknowledges receipt of an estimate of your move based on the Table of Measurements. Only the items listed are Included in the cost. Any items added or additional services may result in additional cost.
9/6/2022

Customer Signature	Date
9/6/2022

Carrier's Representative	Date

DocuSign Envelope ID: E777OBOE-028D-4F14-9175-A0B06E7FE0D1
	,._,._ 950.W. U GAU_IE BLVD. ---, ···-·	s-..,.ensen
MELBOURNE, FL 32935-5999	-•	'
321-254-2770	MOVING & STORAGE
Household Goods Quote

Estimate Number M00527-3713953

Hook Eagle
905 US Hwy 1

Customer			_Orlg_ln
905 US Hwy 1
MALABAR, FL 32950

T	Destination

I

2300 Clubhouse Dr
ROCKLEDGE, FL 32955

r	MALABAR, FL 32950
(321) 639-6500

Prepared On
09/06/2022

L 	

Total Weight
1,013 lbs.

(321) 639-6500

Pack Date Load Dates Early:
09/07/2022

Late:
09/07/2022

Preferred:
09/07/2022

(321) 639-6500

Delivery Dates
Early:
09/07/2022
Miles: 26

Late:
09/07/2022

Preferred:
09/07/2022

Tra�portatlon Charges				

Description

Drive Time (0 Hours 30 Minutes @_$130.00/hr)

		Charge

$65.Q0

Transp5)Ttation(_1 Truck 2 Persons 4 Hours @$130.00/hr)

5-?.0A Q
 	
Transportation: $585.00

Valuation						

Type

Deductible

Customer Declared FVP Valuation

Full Value Protection (FVP)		

$0.00				

?,600.00
Valuation: $25.20

�itional Services  					
D scrlp lon				 Purpose	Charg

Service Charge (Origin)		

Ad	F5.00
Additional Services: $75.00

Estimate:	$685.20

Listed below are the valuation options that are offered and the total price of the move with each option

fl!IJ V!Jl.1:1�..f'ro_t�c:

tic,n@ $3,600.00	_		

		_			_		

Valuation Options	Charge	Total Price

Selected
( )

Full Value Protection	$0.00  Deductible
Release Valuation Protection $0.60  Per Pound Per Article

$25.20 0.00

$685.20 l660.Q0

*'*

n ........... -t .-.f:"'l	nnJ/"\Cf fV")'l n"'7,.-f .t A 11.11

s-•-nsen

DocuSign Envelope ID: E777D.BDE-028D-4F14-9175-A0B06E7FE0D1
-- .-. ··- 950.W. l:AWGALLIE BLVD. --·,···-·
MELBOURNE, FL 32935-5999	-•	._.-
321-254-2770	MOVING & :,,QRAGE
Household Goods Quote

Estimate Number M00527-3713953

General Terms and Conditions:
Should the Customer request any additional services or supplies that are outside of, in addition to, or different from those set forth above, Sorensen Moving and Storage, Inc. ("SM&S") and the Customer shall consult to ensure we are in full agreement on the additional services or supplies to be provided and the additional charges for them. Any agreed upon changes shall then be set forth in a written change order signed by the parties, or other written communication confirmed between the parties, which shall amend this agreement as set forth therein.
This quote is valid for 7 days.
All moves have a 4-hour minimum, unless otherwise stated.
Unless otherwise noted, the above-stated charges and total price are based upon completion of the move occurring between the hours of 8am and 5pm, Monday through Saturday.
The Customer shall pay, in full, SM&S's invoice for the services and supplies provided under this agreement within five (5) days of delivery of the invoice. Any portion of the invoice not timely paid shall bear interest at the highest rate allowed by law.
The sole and exclusive venue for any legal action arising out of, or relating to, this agreement, shall be Orange County, Florida. The prevailing party in any such action shall be entitled to recover its attorneys' fees and costs from the opposing party.
At the commencement, and upon completion, of the above-referenced move, the Customer shall execute a Bill of Lading setting forth additional terms regarding SM&S's carriage of the Customer's personal property.
I hereby agree and authorize SM&S to use my likeness in any photograph, video or other digital media taken or to be taken during my move. In any and all print or web-based publications. I authorize to copy, edit, enhance, crop, or otherwise alter any photo/video. I also understand that all photos/videos are the property of SM&S. I acknowledge that I am not entitled to any compensation or royalties with respect to the use of the photos/videos.
The persons signing this agreement below represent and warrant that they have full authority to bind the parties to this agreement's terms.
This is considered a local quote.
By signing below, the Customer confirms that the Customer has read and understands all of the above terms, the Customer accepts, and agrees to be bound by the above terms, and this document shall constitute a NON-BINDING service agreement between SM&S and Customer, meaning final pricing will be based on actual packing conducted, actual labor time required, and/or actual weight of the shipment.

G

Sorensen Moving and Storaae Inc.
D u lgned by:

Customer Signature: Jt11.1.,SLtJS	9/6/2022
-<-t;2:D::2:8:8:F;3;4:0;6;D;E;4;;7;9:..:.  ;;;;;;±:-=---------Date:--------
Agent Signature: 	Date:9/6/2022	

VALUATION COVERAGE

Thank you for considering Sorensen Moving and Storage for your upcoming move. You are moving memories and treasured possessions so there is much to consider when you move.

There are different levels of valuation. The level you choose will determine the type and amount of reimbursement you will receive if an item is lost or damaged. You should be aware of the two types of protection available and the charges for each option.

Full Replacement Valuation
Basic Released Valuation

FULL REPLACEMENT VALUATION:

Sorensen Moving and Storage is liable for the replacement value oflost or damaged goods. This is the more comprehensive plan available for the protection of your belongings at $3.50 per pound with a $0 deductible. Unless you select the alternative level of valuation described as "Released Value", Sorensen will transport your shipment under the Full Replacement protections level of liability. If any article is lost, destroyed or damaged while in our custody, we will at our discretion, offer to do (1) of the foliowing for each item:

Repair the item
Replace with a similar item
Make a cash settlement for the cost of repair or current market replacement value

Under this option, Sorensen does have the discretion to limit liability for loss or damage to articles of extraordinary value, unless you specifically list these articles on the High Value Inventory form. An a1ticle of extraordinary value is any item whose value exceeds $100.00 per pound (i.e. silve1ware, china, furs, and antiques). Prior notification is required. As a further precaution, we also request that valuable items such as jewelry, money, coin collections, and any type of small valuable be moved by you, our customer, at the time of relocation. We do not accept liability over these items, as well as prescription drugs, important documents, or precious stones.

BASIC RELEASE VALUATION:

The most economical protection available is Basic Released Value at $.60 per pound, since it is offered at no addition charge. However, the protection is minimal.

ITEMS PROHIBITING SORENSEN LIABILITY INCLUDE:

Packing or storing perishable, dangerous or hazardous materials in your household goods without our knowledge. Restricted items include:
Aerosol Cans Ammunition Batteries Cleaning Fluids Charcoal
Fertilizer
Fire Extinguishers Fireworks
Gasoline or Kerosene
Chemicals
Matches or Lighter Fluid Paints/Paint Remover
Perishable Foods Propane Gas Tanks Liquids that may spill

Packing your own boxes. You may consider packing your own household goods/articles that reduce your costs, but if the articles you pack are damaged, it may be more difficult to establish your claim.
Choosing Basic Released Valuation coverage when you household goods are valued at more than $.60 cents per pound per article
Failing to notify Sorensen Moving and Storage in writing about articles of extraordinary value.
Failure to notify Sorensen Moving and Storage of loss or damage within 30 days.

We appreciate your cooperation. Should you have any questions regarding the above mentioned guidelines, please feel free to ask your Account Executive or call our office.
DocuSlgnod by;

I have read and understand the information above

f ·--	9/6/2022
tA.t;_S L,ru,,\fb_S	
gfl,'f!Prtf-OJDE479-..	Date

For the valuation of my household goods, I am choosing the following valuation option while my belonging are being handled and in the possession of Sorensen Moving and Storage. Furthermore, I fully understand and have been explained my valuation coverage by my Sorensen Account Executive.

Basic Released Valuation ($.60/lb)	Jlr"1J1,-:ement Valuation  ($3.50/lb)
IA.t-S pbS	9/6/2022
--- 2O28BFJ406OE4Z9
Signature	Date	Signature	Date

s	nsen

DocuSign Envelope ID: C9F8BC4A-481C-416D-BDFF-B57BBDC3A9413
--··-··- 950°W. EAUGALUEBLVD.---, ..·-·
MELBOURNE, Fl 32935'.5999	-• '1w"
321-254-2770	MOVING &5rORAl3E
Household Goods Quote

Customer

Origin

Viera East

2300 Clubhouse Dr

Estimate Number M00527-5411986

Destination
3300 Clubhouse Dr

I

2300 Clubhouse Dr

(321) 639-6500		
Pack Date Load Dates
Early;
08/17/2022	

Late:
08/17/2022	

Preferred:
08/17/2022	
Prepared On	Total Weight				
08/12/2022	3,321 lbs.				

Rockledge, FL 32955

Rockledge, FL 32955
(321) 639-6500

MELBOURNE, FL 32935
(321) 639-6500
lcarnpos@vieraeastcdd.com

Delivery Dates

Early:
08/17/2022
Miles: 13

Late:
08/17/2022

Preferred:
08/17/2022

Transp2rtation Cha_!Jfes				

Qescri tio.!!.,_
Drive Time (0 Hours 30 Minutes @$165.00/hrJ

Charge		
$82.50

Fuel Surcharge (1 Truck 1 Day@$50.00/tru day)				 Transportation (1 Truck 3 Persons 4 Hours @$165.00/hr)

i Q,00
_$660.00'

Transportation: $792.50

Packln	
Description		
Corr Mirror Carton

9LJ !ltity	Per Eac.
4	$40.87

Charge

l163A8_

Packing: $163.48

 	 	 	

D_e_script_lon 		------------	Quantity	Per Each  ---c-  r9

---­

Unpacking: $0.00

Valuation		
Type	Deductible	Customer Declared FVP
	Valuatlon	

Full Value Protection_(FVP)	$0.00	$11,700.00
Valuation: $81.90

Additional Services
Description		
Service Charge (Origin)

Pur  Q:s  -------,.---	Ch_ rn, e		_ 
Adm			$??_go
Additional Services: $75.00

Estimate:

Listed below are the valuation options that are offered and the total price of the move with each option
f_uH V.@(µe_Er.C!Jf1 tlon_@$11,70.Q,D_0	-·	_
Valuation Options	;	Charge	Total Price

$1,112.88

Selected
(***)

Full Value Protection	$0.00 Deductible 	 Release Valuation Protection $0.60 Per Pound Per Article

$8-,1.90
$0.00

$1,112. 8_
$1,030.98

DocuSign Envelope ID: C9F8BC4A-481C-416D-BDFF-B57BBDC3A94B
••~••- 950W.EAUGALLIEBl,VD.~~·•"•-·	s	nsen
MELBOURNE, FL 32935-5999	-•	.,_.
321!254-2770	MOVING & SfORAGE"
Household Goods Quote

Estimate Number M00527-5411986

This Property Storage Agreement is between Sorensen Moving & Storage and the above named individual(s) who desires to store certain property for safekeeping. This agreement sets out the specific terms of the arrangement including property being stored. This storage agreement specifies the amount of monthly payment, due date of payment, and who can claim ownership to the property in storage.
During the term of this agreement, Sorensen Moving & Storage agrees to store the said Property in safe keeping at 950 W Eau Gallie Blvd, Melbourne, FL 32935. Access and partial removal of property will be at the rate of $40.00 per man per hour each instance.The Depositor shall pay the above monthly fee. Payments are due on the first day of each month. If length of storage is 15 days or under, monthly storage amount shown above will be prorated by the 1/2 month. If goods remain in storage for more than 15 days, a full month will be charged. A penalty/late fee in addition to the regularly scheduled payment will be assessed after a five (5) day period if such payment had not been made. Payments received after the due date are subject to a late fee of $40.00 each time a late payment occurs. Returned payment check fees will be $35.00 for each instance a check payment is returned. It is further advised that 1-15 days will incur a half month storage fee, thereafter a full month fee will be assessed and applied to the account.
In the event the Depositor does not pay any unpaid balance of storage fees, Sorensen Moving & Storage will give and advance notice of 30 days
written notice and treat the Property as abandoned. Such Property will be sold and proceeds will apply to the costs of the unpaid fees. This agreemenyamB ll! tro any all successors and assignees. It will bind and benefit heirs, successors, and assignees of the parties.

Customen  !e 0o:  ---	Date_

81 1 5 12
_ _ _

2
_□z

8/15/2022
Agent	 Date		_
I acknowledge receipt of a copy of this Order for Service. I understand that this non-binding proposal constitutes a price based on actual packing conducted, actual labor time, and/or actual weight of the shipment coming into storage. It's understood that the above pricing is an estimate, and pricing could be subject to change if delivery location is changed or if scope of work is changed. This quote is valid for 7 days. I request the above named carrier to furnish the services described in this subject to the terms and conditions of carriers household goods bill of lading issued at the time carrier takes possession of this shipment.

....................::,•• .,_,, ...,.,......,.., ........................,._ ...

Itemized Customer Survey/Inventory

 Customer	

 Estimator	

 Move Coordinator	

Viera East
2300 Clubhouse Dr
Rockledge, FL 32955
(321) 639-6500

Estimate Number: M 527-5411986 Move Date: 8/17/2022

pos@vieraeastcdd.com

Total Estimated Weight:	3,321 lbs.

Clyde Bishop
SORENSEN MAYFLOWER M & S
950 EAU GALLIE BLVD MELBOURNE, FL 32935
(321) 254-2770
(321) 749-6639 (Mobile)
(321) 242-5702 (Fax)
cbishop@sorensenmayllower.com
	'	

Total Estimated Cubic Feet:

_J
492

SORENSEN MAYFLOWER M & S
950 Eau Gallia Blvd Melbourne, FL 32935
(321) 254-2770
3212425702 (Fax)
Total Number of Items:	57

Office 1								

# Item Description 	

J,j W_af!!r1Jl:l Carta

1 Chair		 1 T Book Carton 		  J , 3.0 Cu. Carton

CFt.	CP#
5.0	0
7.0	0

P

Q.•0-l	0

3.0	0

PBO#	#  Item Description			CFt.	CP #	PBO #

r

_Q	? 1.[)_Ell>k.:_Qffi e	?§,QLQ	_Q
}-4-1.S_C:LJ. C: on	1.?	0	_  3
1  Corr Mirror Carton	3.0	1	0

L1 Carpet Mat

4.0	o	o

1  -·····-- ----··-	•

L..,?.J.!?ei fh ir		

5.0	0

0	1· L t r;-I11	-	10.0	O	O
Total Cubic Feet: 106.5
Total Weight (lbs.): 718.9

M

#  Hem Descri13:tion		

Office 2				

 I  Bookcase - Sections 		

CFt.	CP#	PBO!_  #  Item Descri13:tion		

CFt.

 PBO# 

1  .  .filing Cabinet- 4-door
Shelves - Metal		
Book Carton	
·-W-- ardrobe Carton		

I

10.0

0	0	1  Refrigerator - Mini

10.0
30.0
5.o
7.0

0	O

Chair

5.0

0

o	1 Table - Table
_Q_	8	1  3.0 Cu. Carton		

0	0	1	Desk With Return	
0	0			

0	2	1  Carpet Ma.I		

8.0	0

od

.!Q.O	_Q
3.o	o_ 	1
4.0+-0	'	0	1

Desk Chair	5.0
Lateral File	10.0

_ 	45,ot-oT:o
----- - _.		•

#  Items Not Going		

Total Cubic Feet: 226.0
Total Weight (lbs.): 1525.5
#  Items Not Going				

Copier		 	
Total Items Not Going_: 1

Office 3
#  Item Description		

CFt.	CP#

PBO #	#  Item Description		

CFt.	CP #

.;

PBO#

Bookcase - Sections

  =:: I

_Q_=c Bookcas.e. .- Sections

µ2:.0	_o _	0

r

. Chair

---0-

1··D---e-s--k- - Office		

o	o

f

1.p.•·•.·,•o t9

,...Filing Cabinet - 4-door		
[5,_1 0CJkfl3rto	 
3  Corr Mirror Carton

30.o _o_
7.0	0
3.0	3

0	1  Table - Table		
5	1  1.5 Cu. Carton		
0 11 Ca,rpei_t. fv!§l		

,_J.5	0   .
4.0	0	0

Chain Saw		

5.0	0

0	1  Desk Chair 	

---

5.0	0	0

# Items Not Going		

Total Cubic Feet: 159.5 Total Weight (lbs.): 1076.7
#  Items Not Going				

 l  Q£!f Bag							 Total Items Not Goin.51.:

Page 1 of 2
111111111111111111111111111111

08/12/2022 03:18 PM

Uocu::iIgn t:.nveIope IU: t.;l:lt-l:StslAA-41:S11.;-41oU-tiUl-t--t::1:if t:lt:lUt.;<SAl:l4t:l

Carrier Packing & Crating Summary

Mayflowe.

#	---------1----Room	# Item Del!l rlptlon	Room

u-. .··.·.·, ()6 .:-.-..·.-.•.·a.c..·.•.:..•.-•-•..•__·on-.· . 	+-! . -.. .--.:..:.:.: . -

:i-rr•... .ii.i:· -..

;!I

3.Q_ Cu. Cart_on	--1-1----Offlge_.2	1 LIJYard!ObElC-::a_rton	Q_f!ice 1

'Wardro -9-a[!..9,11			

1 ICo Mirror Carton  

#  Item Description

		Room
Office 1

I]c9II_Mirror Carton 	_.		O_ffi-C_El)	j

# Item De_s_ rieti ll 	...,... 	Room

- : 

!1:1_r_eack

qffice_ 2		

Packing		

1.5 Cu. Carton				0	a	0	
3.0CuC.arto_n			_	0	a	0	
!-C-o--rr··M.i.r-r-o-•r--Carton				4	4	0	
Wardrobe Carton				0	0	0	
_IC?!al				4	4	0	

_ Item Description		

CARTONS#	PACK-CP#	UNPA---CK#

: Book Carton		 	

----'"' -  --

0--	---a- '	-0

1,

i nJr,_g_bel,9."l!J!lcknowledges receipt of an estimate of your move based on the Table of Measurements. Only the items listed are la'ffi!\t'Wl"ttfl!""cost. Any items added or additional services may result in additional cost.
IA,l,S 6S	8/15/2022
2O2BBF3406OE479...

Customer Signature	Date
8/15/2022

Carrier's Representative	Date

Page 2 of 2
I11111111111111111111111111111

08/12/2022 03:18 PM

s�rensen
MOVING & STORAGE

VALUATION COVERAGE

Thank you for considering Sorensen Moving and Storage for your upcoming move. You are moving memories and treasured possessions so there is much to consider when you move.

There are different levels of valuation. The level you choose will determine the type and amount of reimbursement you will receive if an item is lost or damaged. You should be aware of the two types of protection available and the charges for each option.

Full Replacement Valuation
Basic Released Valuation

FULL REPLACEMENT VALUATION:

Sorensen Moving and Storage is liable for the replacement value of lost or damaged goods. This is the more comprehensive plan available for the protection of your belongings at $3.50 per pound with a $0 deductible. Unless you select the alternative level of valuation described as "Released Value", Sorensen will transport your shipment under the Full Replacement protections level of liability. If any article is lost, destroyed or damaged while in our custody, we will at our discretion, offer to do (1) of the following for each item:

Repair the item
Replace with a similar item
Make a cash settlement for the cost of repair or current market replacement value

Under this option, Sorensen does have the discretion to limit liability for loss or damage to articles of extraordinary value, unless you specifically list these articles on the High Value Inventory form. An article of extraordinary value is any item whose value exceeds $100.00 per pound (i.e. silverware, china, furs, and antiques). Prior notification is required. As a further precaution, we also request that valuable items such as jewelry, money, coin collections, and any type of small valuable be moved by you, our customer, at the time of relocation. We do not accept liability over these items, as well as prescription drugs, important documents, or precious stones.

BASIC RELEASE VALUATION:

The most economical protection available is Basic Released Value at $.60 per pound, since it is offered at no addition charge. However, the protection is minimal.

S�rensen
MOVING & STORAGE

ITEMS PROHIBITING SORENSEN LIABILITY INCLUDE:

Packing or storing perishable, dangerous or hazardous materials in your household goods without our knowledge. Restricted items include:
Aerosol Cans
Ammunition
Batteries
Cleaning Fluids
Charcoal
Fertilizer
Fire Extinguishers
Fireworks
Gasoline or Kerosene
Chemicals
Matches or Lighter Fluid
Paints/Paint Remover
Perishable Foods
Propane Gas Tanks
Liquids that may spill

Packing your own boxes. You may consider packing your own household goods/articles that reduce your costs, but if the articles you pack are damaged, it may be more difficult to establish your claim.
Choosing Basic Released Valuation coverage when you household goods are valued at more than $.60 cents per pound per article
Failing to notify Sorensen Moving and Storage in writing about articles of extraordinary value.
Failure to notify Sorensen Moving and Storage of loss or damage within 30 days.

We appreciate your cooperation. Should you have any questions regarding the above mentioned guidelines, please feel free to ask your Account Executive or c	-
/t,U,S	, s	8/15/2022

I have read and understand the information above

-=202a=sF3=4oso=m9...

----------------

Signature	Date

For the valuation of my household goods, I am choosing the following valuation option while my belonging are being handled and in the possession of Sorensen Moving and Storage. Furthermore, I fully understand and have been explained my valuation coverage by my Sorensen Account Executive.

G

Basic Released Valuation ($.60/lb)	olleplaeement Valuation ($3.50/Ib)
IA.t,S [M,_p6S	8/15/2022
2D288F3406DE479...
Signature	Date	Signature	Date

The undersigned, an Authorized Officer of Viera East Community Development District (the "District") hereby submits the following requisition for disbursement, under and pursuant to the terms of the Amended and Restated General Special Revenue Assessment Bond Resolution of the District adopted by the District on January 25, 2012, as amended and supplemented from time to time, and particularly as supplemented by the Second Supplemental Resolution (collectively, the "Resolution") adopted by the District's Board of Supervisors on November 21, 2019 (all capitalized terms used herein shall have the meaning ascribed to such term in the Resolution):

Requisition Number:	142
Name of Payee: Viera East CDD
Address of Payee: 2300 Clubhouse Drive, Viera, FL 32955
Amount Payable: $605.53

The Undersigned hereby certifies that this requisition is for reimbursement Hook & Eagle expenses from Construction and Acquisition Fund that have not previously been paid.

Attached hereto are originals of the invoice(s) from the vendor of the services rendered with respect to which disbursement is hereby requested.

VIERA EAST COMMUNITY DEVELOPMENT
DI STRI CT 

By:	
Authorized Officer

CONSULTING ENGINEER'S APPROVAL OF 2020 PROJECT COSTS

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 2020 Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the 2020 Project with respect to which such disbursement is being made; and,
(ii) the report of the Consulting Engineer for the 2020 Project, as such report shall have been amended or modified on the date hereof. The undersigned further certifies that (a) the 2020 Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the 2020 Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards;
(c) the purchase price to be paid by the District for the 2020 Project improvements is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements;
(d) the plans and specifications for such portion of the 2020 Project improvements have been approved by all regulatory bodies required to approve them; (e) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the 2020 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (f) for that portion of the 2020 Project being acquired, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion of the 2020 Project for which disbursement is made hereby.

[CONSULTING ENGINEER]

Title: 	

LDWE's•

LDWE's•

f;

LOWE' 8 HOHE CENTERS, LLC
3790 S FISKE BLUO
ROCKLEDGE, FL 32955	(321) 63!-0b96

-	SALE  -
LESf: FSTLAN03 13 lRANStl: 546886810 09-30-2

LOijE'S HOME CEUTERS, LLC 3790 S FISKE BLVD

()

ROCKLEDGE, FL 32955 (32fl b31·0696

-	SALE  -·
SALES•: FSlLAN01 13 TRANS•: 428001n 10-03·22

136272 UNf 3b-lH X 36·Ill BASE CA	378.00
2@  169.00

SU8TOTAL:	378.00
rnx:	26.46
rnuom 1ooa3 TOTAL:	404. 46
VISA:	404.46

2542347 1/0 LOCO 30 lil TURKEY FRY

SUBTOfAL:
TAX:
lNOO!CE 26526 TOTAL:
VISA:

99.00

99.00
6.93
105.93
105.93

xm,:xxxxxmm AMOUNT : 404.46 AUTHCD: 030521
CIIIP fll:FID: 1506300839 5 09/30/22 12:18: 18
TUR: 8060008000
TSI: 6800 AlO: A00000000310f0

VlSA: XXXXXXXXXXXX5942 AMOUNT:105.93AUTBCD: 070806 ClllP REFIO:150626528046 10/03/22 08:28:44
TUR: 8080008000
1HO: A0000000031010	TSI: 6800
STOR(: 1506	TERMINAL:26 10/03/22 08:28:42
OF ITEMS PURCHASED:	1

E: 1506 TERIIIIIRL: 30	09/30/22 12: 16:24
IF	yrr- •,,_
I

,.._L.,.,.,.. .; I

.. ,  ---•••

., .,,,.,. .,,.,    .,.._ l.,.,., 1ool.  I  •••

 

1

GI..#	·	-

GUI	:o1

53,:1f2_.?«>.:,-t  ""	$ '?3

GL#---------$_$---

---

LDWE's®

LOWE'S HOME CENTERS, LLC 3790 S FISKE BLUO
ROCKLEDGE, FL 32955	(321) &31-0 96

- SALE -
.ESf: FSTLAND9 13 TRANSi: 607716667 09-30-22
16576 116-fl DZ UALSPAR RESERVE	105. 96

LOWE'S®

LOWE'S HOME CENTERS, LLC
3790 S FISKE BLUO
ROCKLE06E,FL 32955  (321) 631-0696

- SALE -
SALESi: FSTLAH02 1-3 TRAtlS#: 42559810 09-::lD-22

2 ©	52.96
833124 116-fL OZ INT/EXT ULTRA H	81.96
2@	40.98

7384 PROPANE TANK EXCHAN8E-6LU
3 ©	20.98
7383 PROPANE (NO TANK EXCH) -
3@	63.98

62.94

191.94

t:1'/lp

SUBTOTAL:
TAX:
IHUOICE IOJ67 TOTAL:
VISA:

1B7.92
13. 15
201. 07
201.07

SUBTOTAL:
TAX:
lNUOICE 26016 TOTRL:
UISR:

254.88
17.84
m.n
272.72

XXXXXXXXXXXX5942 AHDutH: 20L07 AUTHCO: 071126
CHIPREFI0:150641367152 09/30/22 13:59:50
TUR : 8080008000
rc-r • nnn	rt1.r.r •/\'1flfl i"'i H'I

R: XXXXXXXXXXXX5942 AMOUHT:272.72 AUTHCO: 02195( CHIP AEFID:150626016780 09/30/22 13:43:33
TVR: 80B0008000
AJn· Annnonn9n,101c r ?·cpnn
,roRE: 150:	:-- J!iii:  ,.	;;,;;-•.-, .. - -· ·-

,

WllJIIUlllll».1	=	, _

GL# &,UL	$,;;)cY/.CJ7
GL# Jt/,e133'o § fl/ M/0$7,,;:::;:,
GL#	$	
GL#	 	_		,_..,		$
Dept Head GM	 _

The undersigned, an Authorized Officer of Viera East Community Development District (the "District") hereby submits the following requisition for disbursement, under and pursuant to the terms of the Amended and Restated General Special Revenue Assessment Bond Resolution of the District adopted by the District on January 25, 2012, as amended and supplemented from time to time, and particularly as supplemented by the Second Supplemental Resolution (collectively, the "Resolution") adopted by the District's Board of Supervisors on November 21, 2019 (all capitalized terms used herein shall have the meaning ascribed to such term in the Resolution):

Requisition Number:	143
Name of Payee: Viera East CDD
Address of Payee: 2300 Clubhouse Drive, Viera, FL 32955
Amount Payable: $3,720

The Undersigned hereby certifies that this requisition is for reimbursement of the Pro Shop network setup from Construction and Acquisition Fund that have not previously been paid.

Attached hereto are originals of the invoice(s) from the vendor of the services rendered with respect to which disbursement is hereby requested.

VIERA EAST COMMUNITY DEVELOPMENT
DI STRI CT 

By:	
Authorized Officer

CONSULTING ENGINEER'S APPROVAL OF 2020 PROJECT COSTS

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 2020 Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the 2020 Project with respect to which such disbursement is being made; and,
(ii) the report of the Consulting Engineer for the 2020 Project, as such report shall have been amended or modified on the date hereof. The undersigned further certifies that (a) the 2020 Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the 2020 Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards;
(c) the purchase price to be paid by the District for the 2020 Project improvements is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements;
(d) the plans and specifications for such portion of the 2020 Project improvements have been approved by all regulatory bodies required to approve them; (e) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the 2020 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (f) for that portion of the 2020 Project being acquired, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion of the 2020 Project for which disbursement is made hereby.

[CONSULTING ENGINEER]

Title: 	

Invoice

B L A C K H O L E
1-.,M	A H E	R	S

for
Viera East Golf Club 2300 Clubhouse Drive
Rockledge, FL 32955 US US
(321) 639-6500

PO Box 360824
Melbourne, FL 32936
1 (844) 432-7972
www .blackholemakers.com

Invoice No. 1732 Issued on Tue Oct 25, 2022
Invoice Status: Draft

Qty Name	Description	Rate	Amount Tax	
1 Battery	Battery Backup for Proshop	$100.00	$100.00 TAX	
Backup				
1 Desktop	Desktop Speakers Ines PC	$50.00	$50.00 TAX	
Speakers				
1 16GB RAM	16GB RAM Eddie PC	$110.00	$110.00 TAX	
1 USS WiFi
Adapter	USB WiFi Adapter for Tee PC	$55.00	$55.00 TAX	
1 Business Rate 10/24/2022 - Server Prep	$95.00	$95.00	LBR	
7 Business Rate 10/25/2022 - Server Migration	$95.00	$665.00	LBR	
1 Travel Time	10/25/2022 - Travel Time	$50.00	$50.00	NON	
3 Business Rate 10/28/2022 - Paging System Troubleshoot, PoS Issues. RAM Install	$95.00	$285.00	LBR	
Eddie PC, KB Install Tim PC. Speaker Install Ines.				
1 Carbonite	Carbonite Office Power 1 Year Subscription Upgrade for Server.	$450.00	$450.00	NON	
Office Power Prorated Pricing				
1 Travel Time	Travel Time - 10/28/2022	$50.00	$50.00	NON	
1 Business Rate 10/29/2022 - Network Power Troubleshoot	$95.00	$95.00	LBR	
1 1TB Desktop	512GB SSD for Eddie PC	$75.00	$75.00	TAX	
Hard Drive				
1 Unifi Access	Unifi Mesh Access Point - Starter Shack Point	$325.00	$325.00	TAX	
1 8 Port PoE	8 Port PoE Switch - Starter Shack	$325.00	$325.00	TAX	
Switch				
1 Battery	Battery Backup - Starter Shack	$100.00	$100.00	TAX	
Backup				
1 Paging	Paging System - Starter Shack	$500.00	$500.00	TAX	
System				
1 Business Rate 11/2/2022 - Wireless Access Points Install Hook and Eagle	$150.00	$150.00	LBR	
2 Business Rate 11/2/2022 • Eddie PC Upgrade and Install. Wifi Adapter Install	$95.00	$190.00	LBR	

Proshop. VoIP Phone Connect Kyle PC 1 Travel Time	Travel Time·11/2/2022

$50.00	$50.00 NON

tax	$0.00	
total	$3,720.00	
amount paid	$0.00	
balance due	$3,720.00	

Signature:
Signature Date:

THANKYOU for choosing Black Hole Makers

QUESTIONS? CONTACT US

josh@blackholemakers.com
1 (844) 432-7972

TERMS & CONDITIONS

We accept payment by check, cash and credit. Please send checks to our PO BOX or call with credit card info.

Pay Online	NOTE:

ffe,u/,,,	(J,u 'T.

GL# GL# GL#	
----	$	d7. 
-	
GL#			
Dept Head	GM		

Project Fund	Estimated Original Costs	Changes	Projected Revised Costs	Approved Costs	Remaining	Spent	Status/Estimation

Irrigation System	
$2,080,000	
$351,200	
$2,431,200	
$2,431,200	
$0	Authorization 2021-1 Engineer Approved, Req 20-21, and req 24, Req 28,
$1,967,414 Req 38, Req 45, 87, 90, 105, 106, 108, 115, 116, 124, 127, 128, 133	
						Req 52, 60-64, 66,70, 74, 75, 77, 84, 91, 94, 96, 101, 104, 107, 109, 110,
111, 113, 114, 117, 118-121, 123, 126, 129, 130, 131, 135, 136, 137, 138,	
Clubhouse	$580,000	$450,000	$1,030,000	$1,030,000	$0	$993,035 139, 140, 141-143	
Maintenance Building Repairs	$40,000		$40,000	$34,950	$5,050	$9,730 Req 51, 72	
Bunker Renovation & Liners	$1,090,000	-$812,579	$277,421	$730	$276,691	$730 Req 89	
Regrass Fairways and Slopes	$125,000	-$73,706	$51,294	$7,862	$43,432	$7,862 Hole #2 Approved - $7,862.40 - Req 6	
Golf Course Lake - Banks	$150,000		$150,000	$69,230	$80,770	$0	
Sidewalk Repair	$75,000		$75,000	$49,399	$25,601	$49,399 Req 13, Req 25, Req 48, 71, 73	
Culvert Repair #7 - Butterfly Valve	$37,500	$219,500	$257,000	$257,000	$0	$169,488 Req 122, Req 134	
Cart Path Extensions	$175,000	-$94,500	$80,500	$80,000	$500	$0	
Tee Box Renovation	$150,000	-$72,871	$77,129		$77,129	$0	
#7 Green	$65,000	-$65,000	$0		$0	$0	
Woodside Park Restrooms	$25,000	-$25,000	$0		$0	$0	
Pump Station Filter	$35,000	-$35,000	$0		$0	$0	
Contingency	$180,690	-$180,690	$0		$0	$0	
Maintenance Equipment	$337,000	$202,565	$539,565	$539,565	$0	$455,375 Req 4, 7-10, 12, Req 27, Req 34, Req 41, Req 42, Req 112, 132	
Driving Range Tee - COMPLETED	$20,000	$89,681	$109,681	$109,681	$0	$109,681 Req 125	
Dog Park - COMPLETED	$55,000	$9,461	$64,461	$64,461	$0	$64,461 Req 43, 46, 47, 58, 59, 65, 67, 68, 78, 80, 81, 91, 97, 98, 99, 100	

Bulkheads - COMPLETED	
$375,000	
$344,142	
$719,142	
$719,142	
$0	Req #5, 16-18 for Engineering, Req #11 for $98,595.16, Req #15 for
$308,358, Req #19, Req 22-23, Req 29 & 30, Reqs 33 and 35, Req 37, Req
$719,142 44 Project Complete	
						Req 14, Req 26, Req 31, Req 36, Req 39-40, Req 49 and 50, Req 54 and	
Woodside Park Playground - COMPLETED	$45,000	$75,192	$120,192	$120,192	$0	$120,192 55, Req 56, 57, 72, 76, 79, 85, 86, 88, 92, 93, 95, 102, 103	
Pavillion - ELIMINATED	$95,000	-$95,000	$0	$0	$0	$0	
Lost Revenue - ELIMINATED		$287,395	-$287,395	$0	$0	$0 
	$6,022,585	$0	$6,022,585	$5,513,412	$509,174	$4,666,509 

Updated 11/9/22