Viera East Community Development District

Agenda May 25, 2023

AGENDA

Viera East
Community Development District
219 E. Livingston St. Orlando, FL 32801
Phone: 407-841-5524

May 18, 2023

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, May 25, 2023, 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 April 13, 2023 Continued Meeting and April 27, 2023, Board of Supervisors Meeting
New Business
Consideration of Resolution 2023-05 Approving the Fiscal Year 2024 Proposed Budget and Setting a Public Hearing
Presentation of Budget Calendar
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
Balance Sheet and Income Statements
Supervisor’s Requests
Adjournment

MINUTES

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The recessed meeting of March 23, 2023 of the Board of Supervisors of the Viera East Community Development District was held on Thursday, April 13, 2023 at 7:00 p.m. at Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Rob Dale Jennifer DeVries Steve Colasinski Pete Carnesale Ron Rysztogi

Also present were:

Jason Showe Jeremy LeBrun Michelle Webb Jim Moller Residents

Chairman
Vice Chairman Treasurer
Assistant Secretary Assistant Secretary

District Manager GMS
Lifestyle/Marketing Director Golf Maintenance Superintendent

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 7:00 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Audience Comments
Mr. Showe: Only members of the Board and staff are present.

THIRD ORDER OF BUSINESS	Discussion of General Manager Position
Mr. Showe: We prepared an Employment Agreement for Mr. Jim Moller, which you have in front of you. We received some comments from Steve earlier today, which were incorporated into the agreement.
Mr. Colasinski: I can quickly summarize my comments. The first one was to pay Professional Golf Association (PGA) dues instead of Golf Course Superintendent Association of America (GCSA) dues, which Jim is currently a member of. We want him to continue to do that. There was a paragraph in there about doing a performance review for him, annually. I said that

we need to provide him with a set of goals by September before the start of the fiscal year so we measure him against something.
Mr. Dale: Right.
Ms. DeVries: And the job description.
Mr. Colasinski: I believe that we have a job description. Ms. DeVries: Okay.
Mr. Colasinski: You can't just measure somebody based on your opinion. You need to give him something that's tangible that he can work towards and then you measure it afterwards.
Ms. DeVries: Okay.
Mr. Colasinski: Those were the extent of the changes that I propose.
Mr. Showe: Other than those changes, this mirrors the previous agreement that we had. I will note the one provision that was removed from the prior agreement, was the non-compete clause. That non-compete clause was essentially for any reason he was removed, for up to a year, he wouldn't be able to work in the golf industry. It was punitive, but it was a Board decision.
Mr. Dale: It's not as if he's going to take all of our clients with him.
Mr. Showe: The previous Board did remove it from that agreement at a later point, but it's up to the Board. That's the agreement and we can take any questions or comments.
Mr. Dale: What is the time period? In other words, does it go for a two- or three-year

period?

Mr. Showe: There is no timeframe. Mr. Colasinski: Its wide open.
Ms. DeVries: I found a bunch of typos. Mr. Showe: Yeah, we did type it by hand.
Ms. DeVries: I will provide you with a list of typos to fix. I would like to see a job

description with this. Usually, the job description is tied to the contract and performance evaluation goals. I wanted to propose one change in Paragraph 4, at the top of the second page.
Mr. Colasinski: Are you referring to the paragraph that is titled, "Termination of Employment. "
Ms. DeVries: Yes, and then next page, where it says, "Excessive tardiness," I would like to add, "And/or absence. "
Mr. Colasinski: Okay.

Ms. DeVries: Given our experience.
Mr. Colasinski: Alright. I'm okay with that. I hope it never happens.
Ms. DeVries: I hope it never happens too. I don't anticipate that it will happen. Mr. Moller: Me either.
Ms. DeVries: There are a lot of things and I'll note them to you. I don't know if we need to discuss them, but there are things in here that refer to non-disclosures that are public information. So, I recommend that we strike things, for example, our accounting and financial data. That's public information. He can share that because its public information.
Mr. Showe: I get that. That's a Board decision. We had that previously in there.
Mr. Colasinski: The only thing that's in there that is not truly defined, is what private information is considered.
Ms. DeVries: Exactly.
Mr. Colasinski: That is in here and I think it's a good idea, but I don't know what the definition is, as it pertains to this contract. I don't know what it means.
Ms. DeVries: Right. I'm looking at Paragraph 9.
Mr. Colasinski: I don't want to get into a fight over what is private and what's not.
Ms. DeVries: Right. The middle of Paragraph 2 defines all of the information that Jim can't share, which is the nature of business operations, operating systems and processes, method of training or operation and equipment. Equipment is on the Equipment List. Right?
Mr. Colasinski: Yeah.
Ms. DeVries: Software composition is okay. Inventions, innovations and patents, I don't think we're going to have any patents, but ifwe do...
Mr. Colasinski: I don't underestimate him.
Ms. DeVries: Okay. I would not underestimate Jim. Accounting and financial data is public. Suppliers and vendors are public too. They are on the record.
Mr. Moller: We all pretty much use the same people. Ms. DeVries: Right.
Mr. Moller: Even with methods of training and operation. One of the things with our industry is we share information. That makes us all better.
Ms. DeVries: Right.
Mr. Colasinski: It's a network.

Ms. DeVries: Yeah. I would recommend that we strike the things that are public.
Mr. Colasinski: Okay. That's fine. When we talk about confidential information, it shall include other than trade secrets. The problem is understanding what is of value or significance to the District. That is something I just don't understand, other than matters that pertain to the hiring and firing of individuals, because salaries are public.
Mr. Showe: That is generally what would be considered public.
Mr. Colasinski: That's all I would consider. I would like to have that in there, because we can get rid of the rest of the stuff and then just have something about personal information regarding employees of personal matters. That's really all we need to have because information regarding salaries and stuff like that is going to be public anyway.
Ms. DeVries: Right.
Mr. Colasinski: That's all I would look for.
Ms. DeVries: Jason, I assume that you can just cross off things. Mr. Showe: Yeah.
Ms. DeVries: Under Paragraph 13, "Property of the District," I would like to add accounts and passwords to all of the different systems. Because we don't want to be stuck like that situation with the Facebook page where we can't get into it.
Mr. Showe: That makes sense.
Ms. DeVries: Then there were typos under, "Severability."
Mr. Showe: We hand typed it because the old agreement wasn't available any more.
Ms. DeVries: I understand. Under Paragraph 20, I think geography is irrelevant. So, I would just strike some of the things about geographic area.
Mr. Colasinski: Okay.
Ms. DeVries: That's it. I'll give you my list.
Mr. Colasinski: The only other topic that I had and I don't know if it needs to be in here or not, but it has to do with cellphones. What are you comfortable with regarding cellphones. Do you want to keep your current cellphone? Here's the thing. We had been paying for a cellphone for the General Manager that cost us maybe $1,300 per year. We could do something where you keep your existing personal cellphone and we give you a stipend for that. What would you say?
Mr. Moller: I would rather not carry around two phones.
Mr. Colasinski: I've done the two-phone thing and it is never pleasant.

Mr. Moller: No.
Mr. Colasinski: As far as the Board, what would we want to do for a stipend? Is this something that we need to vote on at a meeting?
Mr. Showe: You can actually put it right in here. Mr. Colasinski: That's kind of what I wanted.
Ms. DeVries: At my company, the general policy is that we pay for half. It is commensurate with the amount of business use versus personal use. So, we assume half business/half personal and we pay half of the cellphone cost. It goes into an expense check. It's just an idea.
Mr. Colasinski: So, are we thinking about $100 per month? Ms. DeVries: Are we talking about the phone itself or the plan?
Mr. Colasinski: When you have an account, the more phones you have, you can usually get a better deal.
Ms. DeVries: Right.
Mr. Colasinski: If you only have one phone.
Ms. DeVries: Mine is $35 per month. We give our employees a stipend of $25. Mr. Colasinski: Yeah, I don't know.
Mr. Dale: I'm good with $75 per month. Ms. DeVries: Okay.
Mr. Camesale: $75 per month. Mr. Rysztogi: I don't know.
Mr. Camesale: You don't know what you pay?
Mr. Rysztogi: I know what I pay, but I have a wife and one child on our plan.
Mr. Colasinski: Right. So, it will be $75 per month. We will put something in here. The reason is if the Board changes, we still want to have that in here.
Mr. Showe: Yeah.
Mr. Colasinski: Okay? He is actually saving us money by going with a stipend versus a separate cellphone.
Mr. Rysztogi: That's fine.
Mr. Colasinski: We appreciate that.
Mr. Dale: I'm going to transition on what you just said.

Mr. Colasinski: Yeah.
Mr. Dale: If the Board changes. I know when we came on board, this was a big thing with the restaurant. You can't constrain a future Board and all of that kind of stuff; however, did the previous manager have some a two year or three-year feature or something associated with the contract?
Mr. Showe: No. This is a Viera contract. Mr. Dale: Okay.
Mr. Showe: It only had the non-compete clause in it.
Mr. Colasinski: That was taken out a few years ago, before we got on the Board.
Mr. Dale: I'm playing it in my head. If you have a changeover in the Board, you need to have some kind of protection measure.
Mr. Camesale: Yeah, but you have the termination clause.
Mr. Dale: Can I finish please, Pete? Yes, you did have the termination clause. I guess the way that I'm looking at it is general. You're sticking your neck out there a little more.
Mr. Showe: This Board can certainly change the terms. As of right now, you can terminate without cause with seven days' notice.
Mr. Dale: Right.
Mr. Showe: If you want to make that 14 days, that's up to you guys, however you want to change that. Now if there is cause, its effective immediately.
Mr. Dale: Correct. Right. With cause, that's a different story. Mr. Showe: That causes issues.
Ms. DeVries: Is there any performance reward?
Mr. Dale: That was my second question. It doesn't say anything about him being eligible for the bonus in here.
Mr. Showe: He's an employee and is eligible for the bonus. Mr. Dale: Okay. Is he a W-2 or 1099 employee?
Mr. Showe: He would not be a 1099 employee. Mr. Dale: Okay.
Mr. Showe: He's still eligible for the bonus program. All of that. He just has different terms of his employer.

Mr. Dale: I'm going to be blunt. Some of that was a mystery to me with the contract we have with Jim.
Mr. Colasinski: On the other side of that, an individual at that level takes on so much responsibility. Can we structure anything that provides in addition to it?
Mr. Showe: Absolutely.
Mr. Colasinski: Okay. That's another thing we can do, but I think we can amend that later on ifwe need do.
Mr. Showe: Okay.
Mr. Colasinski: When you're at that level, you have to drive the performance in the organization. You should be getting more than just getting something back.
Mr. Showe: There is the statement under compensation that the employee's performance will be reviewed at least annually and compensation may be increased from time to time at the sole discretion of the District.
Mr. Dale: Right.
Mr. Colasinski: That I think is something we may need to come up with some criteria potentially for, but at that level, it's one thing to give people a bonus and another to create the stimulus for them to execute as well, which is much more than what individuals would be doing. To give the same amount of compensation on that, I don't think is truly fair when you have somebody that is the catalyst to make this all work.
Mr. Dale: Right.
Mr. Colasinski: So, I would like to consider doing something more in that domain. I don't have a number right now.
Mr. Dale: Are you thinking incentive based or just a raw number?
Mr. Colasinski: If we hit the goal, we can provide a percentage in addition to what the current employees receive.
Mr. Dale: Does that run in afoul?
Mr. Showe: I think you have more flexibility the way it's written now.
Mr. Colasinski: Right, because we can put that in this contract as to a certain percentage, if the employees hit this pool number, then we can provide Jim with a 5% or 7% bonus.
Mr. Showe: I think the way it's written now; you have that flexibility. Mr. Colasinski: Right.

Mr. Showe: If you start getting specific in this contract, then you eliminate your ability to do something versus the way it is written now.
Mr. Colasinski: The other thing too is he had a great quarter, but things change.
Mr. Showe: Correct. I'm just trying to provide you the maximum amount of flexibility. Mr. Dale: I like your thinking. You are kind of on the same wavelength.
Mr. Colasinski: I've been there and done that before. Mr. Dale: Right.
Ms. DeVries: We want to reward you when the CDD does well.
Mr. Colasinski: Well, it's also a job to stimulate the entire staff to perform better. It's not just you doing what you do. It's much more than that. You have to provide motivation, a corresponding stimulus to drive results in the organization. You should be rewarded more for that when you do that.
Mr. Dale: Right.
Mr. Colasinski: Because that's additional creativity and effort. If you can drive the entire organization to get that, you should also be rewarded.
Mr. Dale: Right.
Mr. Colasinski: Because that's not just your job. You should also be rewarded more for that as well.
Mr. Dale: Right.
Mr. Colasinski: That's not just your job. It's another responsibility.
Mr. Dale: Right. My goal with you in this position is to create some permanence, not just for you, well actually yes for you, but prior to Tim coming on Board, which Jason will attest, every couple of years, we had a new General Manager. That was the history of the position.
Mr. Moller: I know the history of this place. I was the neighboring Superintendent and saw a new General Manager do outsource maintenance. Then a new General Manager would bring it back in-house. It was back and forth. There was no consistency or stability.
Mr. Dale: No institutional knowledge and all the things that go with that. That's why I want to make sure. I appreciate that. That's where I'm at.
Mr. Colasinski: Jason, we have the opportunity right now as a contractor to provide that
extra.

Mr. Showe: You have maximum flexibility right now. I would caution against getting too specific.
Mr. Colasinski: Right.
Mr. Showe: Another situation comes up and now you have specific language that doesn't apply to that.
Mr. Colasinski: As a Board I want us to all remember that we have that. So, let's start thinking about that as we get closer to the end of the year.
Ms. DeVries: Write that into the goals.
Mr. Dale: Everybody is probably going to laugh at this. Mr. Colasinski: I will anyway.
Mr. Dale: I'm going to back the horse and the cart up about a mile here. I think we are all on the same wavelength, but I want it official because we're presumptively going into this, putting Jim in the position and we haven't really asked the Board. I assume that nobody wants to do any kind of employer search or anything like that for the position.
Mr. Colasinski: That's a good general question. Mr. Dale: I do not want to. I think Jim is our guy. Mr. Colasinski: I don't see the need.
Mr. Dale: Right.
Ms. DeVries: Based upon his performance in his temporary role. Mr. Dale: Right.
Mr. Colasinski: And the skills he brings. Ms. DeVries: Right.
Mr. Dale: But I feel it would be not doing the District the right service. Mr. Colasinski: It might even cost us a lot more.
Mr. Dale: I think Jim is the dream candidate for this position, but I don't want to presume. I assume you feel the same, Pete?
Mr. Carnesale: Oh yeah. I've got zero problems with him. Basically, he has shown in his position before and in his acting position, that he has the ability and the wherewithal in order to be able to perform.
Mr. Dale: Right.
Mr. Camesale: From my perspective, that's the way to go.

Mr. Dale: Okay. Ron?
Mr. Rysztogi: Yeah. If we have no issues.
Mr. Dale: Okay. I was being very presumptive with some of my thoughts moving forward.
Mr. Camesale: He just didn't want to make it that I chose them. Mr. Dale: Right.
Mr. Camesale: That's what he was afraid of.
Mr. Dale: I'm not the king of the Board. Okay. I believe we have a strong consensus for Jim as our candidate.
Mr. Camesale: I think Jim is happy with that.
Mr. Showe: I request that the Board approve the contract in substantial final form with the changes.

Mr. Colasinski MOVED to approve the agreement for Mr. Jim Moller as General Manager was approved in substantial final form with the changes and Ms. DeVries seconded the motion.

Ms. DeVries: I hope you can read my handwriting.
Mr. Showe: We'll edit and get it back to you, so you can make sure that we have everything.

On VOICE VOTE with all in favor the agreement for Mr. Jim Moller as General Manager was approved in substantial final form with the changes was approved.

Mr. Moller: The way I see our operations structure, I have an option for maintenance.
Mr. Colasinski: It is your call. If you want to socialize with what you want to do, great, but in the end its still your call.
Ms. DeVries: If you want consulting advice from the Board, that's fine too.
Mr. Moller: I looked at it and I can bring in another high price Superintendent, but whether our ideas are going to mesh, I see conflict. I can bring in a Greens Superintendent at a lower cost, but I don't see the need for that since I have Wes. He's been here forever, knows the property and is try and true. I want to make Wes the Golf Course Superintendent. I will be the General Manager/Director of Agronomy so I can keep my GCSA status. I want to promote Justin

as our Spray Tech. He was our previous Superintendent to Chemical Technician/Assistant and the same thing with Ollie. That will free up the position. So, I would like to add another maintenance position, to take my spot and hire someone as an Assistant Mechanic. Now Wes would have two people that he can lean on to help him run operations, with the adjustment that I made with Kyle in the Pro Shop. If you take the salaries before and the salaries after, we actually come out ahead by over $60,000 in salaries.
Mr. Colasinski: Okay. Ms. DeVries: Great.
Mr. Colasinski: That's fine. I think from the aspect of cohesiveness of the organization and the team, that's a good move.
Ms. DeVries: Yeah.
Mr. Colasinski: There is less disruption.
Ms. DeVries: There are good people and you promote them and they're happy. Mr. Moller: Exactly.
Mr. Dale: I'm loving it.
Mr. Colasinski: See. Told you! Mr. Dale: Wonderful.

FOURTH ORDER OF BUSINESS	Discussion of Potential Grants
Mr. Showe: I didn't know ifthere were any updates on that.
Mr. Dale: Not so much, other than we are currently trying to get a date with the person at the county and it's kind of been a back and forth. Its primarily one person.
Mr. Colasinski: So, it's a county issue. Mr. Dale: A county issue.
Mr. Colasinski: How much money did we pay in cash? We paid the county more than we paid Dave.
Mr. Moller: They haven't responded. The last I saw was Tuesday from 3:00 p.m. to 5:00
p.m. They haven't confirmed that. Mr. Dale: I didn't see that one.
Mr. Moller: Michelle said that she was available from 3:00 p.m. to 5:00 p.m. and I said that I was good with that.

Mr. Dale: On Tuesday? Mr. Moller: Yeah.
Mr. Dale: Tuesdays are her worst days. That was something that I was going to discuss at the workshop. I didn't see that she had responded. In fact, I got an earful before the meeting that Tuesdays are her bad day and it was in regards to the POS system. I wanted to talk about that with the training, but I'm getting ahead. I will coordinate with Dave and we'll see where we're at.
Mr. Colasinski: Okay.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2023-04
Electing Officers - added
Mr. Showe: Just to clean up some of the records, we presented you with Resolution 2023- 04, reflecting some of the changes. These are all exactly the same as they were before. I just wanted to make sure that Jim was included.
Mr. Colasinski: Do you want me as Treasurer or Assistant Treasurer?
Mr. Showe: We had you as an Assistant Treasurer prior. We can do it either way. It is whatever the Board is inclined to do.
Mr. Colasinski: Okay. If it's in regards to function and the function is the same, I don't

care.

Mr. Showe: The function is the same.
Mr. Carnesale: My only issue would be I believe that Steve would be better off as

Treasurer just because that is what is known on the Board.
Mr. Colasinski: That's fine. Mr. Showe: No worries.
Mr. Camesale: It doesn't make a difference. Mr. Colasinski: That's fine. I'm good with that. Mr. Dale: I do see a typo.
Mr. Showe: I have it. If the Board is amenable, you can approve it in substantial form, switching Steve to Treasurer and me to Assistant Treasurer.

On MOTION by Mr. Camesale seconded by Mr. Rysztogi with all in favor Resolution 2023-04 Electing Officers as stated was adopted in substantial form.

SIXTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Dale: I will save my requests for the workshop.
Mr. Colasinski: If you do them now and there's a subsequent motion, we can do that tonight versus having to wait two more weeks.
Mr. Dale: There are just two issues with the POS training. Mr. Colasinski: So, it's not actionable.
Mr. Dale: I don't believe I have any actionables. Ron, do you have anything? Mr. Rysztogi: No.
Mr. Dale: Steve?
Mr. Colasinski: No.
Mr. Dale: Jen?
Ms. DeVries: No.
Mr. Dale: Pete?
Mr. Carnesale: No.
Mr. Dale: I don't either, so I will entertain a motion to adjourn.

SEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Colasinski seconded by Mr. Carnesale with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, April 27, 2023 at 7:00 p.m. at Faith Lutheran Church in the Multi-Purpose Room, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Rob Dale	Chairman
Jennifer DeVries (via phone)	Vice Chairman
Steve Colasinski	Treasurer
Pete Carnesale	Assistant Secretary
Ron Rysztogi	Assistant Secretary Also present were:
Jason Showe	District Manager
Jeremy LeBrun	GMS
Jim Moller	Golf Maintenance Superintendent Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 7:00 p.m. All Supervisors were present with the exception of Ms. DeVries and the Pledge of Allegiance was recited.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public Comment Period
Mr. Showe: I do not have any Request to Speak Forms, but if anyone would like to speak, please state your name and address for the record and keep your comments to three minutes.
Resident (Sam Concemi, Worthington Circle): Gentleman thank you. I have been before you many times. I have some good news that I think Mr. Carnesale may have shared. Mr. Rob Feltner has agreed to meet with the Viera East Sound Reduction Focus Group on May 3rd at 11:30 a.m. I expect that a member of the Homeowner's Association (HOA) for the Viera East golf community will attend. We had a meeting with them two days ago and they expressed a lot

of interest. They were supporting us because you guys have been behind the scenes as much as possible. A member of the Board, such as Mr. Carnesale, acting as a private citizen, was not representing the Board. I don’t think its proper for the Board to actually get involved at this level; however, at some point in time, we are going to need an affirmative vote supporting this. Right now, if we can get the elected officials to come on board, I think that’s a big plus for us. He is the first elected official to say, “Yes, I will come and step up,” but I don’t know what he’s going to say or do. I understand that he’s a friend of this Board and that’s good news. Where we are going from there, we sent a letter to Senator Mayfield and to Representative Altman. Unbeknownst to me, at their Legislative Session, they are involved in community efforts. So, we will give them a pass at this time and see where we are going with that. Other than that, I understand that the issue was brought up at the workshop. I was not there and I would like to have some idea of what’s going on. That’s it. That’s my presentation.
Mr. Dale: We are going to come back to it, but we are going to let everybody speak. Resident (Sam Concemi, Worthington Circle): Okay.
Mr. Dale: Because that is our policy, but I am responding to you. As part of the meeting, we can incorporate things, but every time someone has a comment, we can’t respond or we won’t get out of here until Midnight.
Resident (Sam Concemi, Worthington Circle): You know we all play by the rules. Mr. Dale: We will be talking about it.
Mr. Showe: Are there any other audience comments? Not hearing any, we can close audience comments, take a motion on the minutes and go right into that discussion.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the March 23,
2023, Board of Supervisors Meeting
Mr. Showe: The next item is approval of the March 23, 2023 Board meeting minutes.

On MOTION by Mr. Colasinski seconded by Mr. Carnesale with all in favor the Minutes of the March 23, 2023 Board of Supervisors Meeting were approved as presented.

FIFTH ORDER OF BUSINESS	New Business
Discussion of Support Letter for Sound Reduction Group
Mr. Dale: As Jason just mentioned, under new business is the issue of the letter. Sam, let me just recap. During the workshop, we discussed this because I did have a conversation with

Commissioner Rob Feltner. We talked a lot about not just alternatives, but the only viable alternatives. Based on my conversation with him, he actually thought out of the box. This is something that I said two years ago. We can beat our heads against DOT, but that wall probably isn’t going to budge much. However, his thinking out of the box was to approach legislators as part of the appropriations process, which was a very good idea. For those of you who don’t know, Mr. Feltner used to be a legislative aide and he knows the system very well on how to approach it. Having him on our side is huge and it is somebody that we want on our side. So, I discussed that with him. Those are the cards that are on the table. The other component goes back to something that I said two years ago and I really wish we pursued, which is the bamboo idea. I don’t want to get into it and we’ll talk about it after the meeting as to how viable it is and everything. But I do think either through grants, through county money or through other funding sources, I think that would be a viable option. The big challenge that I see, is getting permission to plant along that right-of-way (ROW) that the State DOT owns. We discussed that for a while. I think that would be a much easier sell because that is something DOT just did along this boulevard. The bamboo is quick growing. His main concern was, “Well what about the maintenance on it.” I said, “This is where I volunteer Jim.” I didn’t really volunteer him, but I said, “It’s something that we would have to research,” but I did mention that the CDD already has heavy equipment. That is something that might be on the table that we would be able to handle maintenance of for a lot of this. I honestly don’t think there’s going to be a lot of maintenance. I don’t know if you’ve seen bamboo grow, but it grows large and then it becomes unruly. So that’s kind of where we are at. I know that would take a little bit of time. You think you’re talking about a big, long stretch and everything, but when you weigh that against the millions that it would cost for a wall, it might be an easier sell. I guess that is where we’re at.
Resident (Ed Fabbri, Addington Circle): I’ve been working with Sam. I work with Department of Transportations (DOTs) throughout the southeast. I had them come out and do some sound monitoring in the Addington Circle area. I agree with the bamboo idea, after doing some research and getting information from the State of Florida DOT. I am also reaching out to the Netherlands where they have done studies.
Mr. Dale: That’s interesting.
Resident (Ed Fabbri, Addington Circle): It’s a highly involved study and they won’t pay for it, so that’s why it never gets used.

Mr. Dale: Right.
Resident (Ed Fabbri, Addington Circle): I went out of the country to the Netherlands and did all of this research and basically, it was not effective. So, I dropped the idea.
Mr. Dale: Right.
Resident (Ed Fabbri, Addington Circle): Then I went into other states, looking at what they are doing and in Ohio, instead of concrete masonry walls that are expensive, the DOT was using composite type of fencing, which was half of the cost. They found that it was 80% as effective as a masonry wall. I don’t want to put money into something and not have it work. There are other states out there that are finally taking the initiative to do some research on their own, but I spent a year researching bamboo, took pictures of the boulevard area as well as measurements. It has grown, but all of the sound measurements that I have taken, show that it was not effective. So, we really need something solid.
Mr. Dale: Right.
Resident (Ed Fabbri, Addington Circle): I don’t worry about sound and measurements of
sound.
Mr. Colasinski: What is the most effective spot to put some barriers based on sound wave
propagation out there? I don’t know.
Resident (Ed Fabbri, Addington Circle): In my opinion, it would not be out near the road. If the State is going to own it, there would be an easement along the golf course with a channel. You want it as high as possible and close as possible to the homes. Because if it is down low where the channel is, the sound could go right over the top. So, you want to have it high. You would have access to it from the golf course side. Again, the higher the better. Sam lives on the 8th hole where there is a big culvert that goes under I-95. You can’t bridge that because it a large area.
Mr. Dale: Is it on the east side?
Resident (Ed Fabbri, Addington Circle): Yeah, on the east side of the channel. It would be continuous.
Mr. Dale: The obvious issue would be along the east side of the channel where a lot of golf balls go. That’s going to affect golfer play.
Resident (Ed Fabbri, Addington Circle): Probably. Mr. Dale: They are bouncing off of the wall.

Mr. Carnesale: They are coming back into play?
Resident (Ed Fabbri, Addington Circle): There’s nothing wrong with that. We could have a border on the wall just to have a more aesthetic feeling.
Mr. Dale: I’m not as worried about that because that will be a side effect. When I golf, I wind up in that darn channel all the time.
Mr. Carnesale: If you had a wall there, you wouldn’t be in the channel. Mr. Dale: Right.
Mr. Carnesale: You would be back on the golf course.
Resident (Sam Concemi, Worthington Circle): Ed sent me an email and suggested using Federal funding that may be available.
Resident (Ed Fabbri, Addington Circle): Yesterday, I sent an email saying that the best way to attack this would be through the Legislature. Right now, they are back doing earmarks, which they stopped doing for a few years. Then two years ago, they started doing earmark projects. Senators and Congressmen are actually up there basically trying to get votes and are giving money to communities. They range from $1 million to $10 million. It’s just a matter of getting your congressional people on board and making appropriations. Yesterday in my email to Sam, there was a whole list of what different states are doing. That’s a perfect way to do it.
Mr. Colasinski: Jim, do you happen to know whether or not we have any sprinkler system pipes or heads on the east side of that channel on #8?
Mr. Moller: Yeah.
Mr. Colasinski: Do you know far they are from the edge?
Mr. Moller: They are probably from the top of the canal bank, maybe 6 feet. But each one of those is at the very end of the lateral. It’s not really that labor intensive. The heads are very easy to move.
Mr. Colasinski: Okay. I’m just trying to understand the impact. Mr. Moller: Our main line is probably 20 feet off of the channel.
Mr. Colasinski: Yeah. So, we might have to move something back, but it’s not impossible.
Resident (Sam Concemi, Worthington Circle): What’s the width you’re talking about? If you were to plant something, how wide would it have to be?
Mr. Dale: You’re referring to the width.

Resident (Sam Concemi, Worthington Circle): I’m just trying to visualize how much work area you have.
Resident (Ed Fabbri, Addington Circle): To do the installation, you need probably about 10 feet. When you’re done, you’re using about 18 inches.
Mr. Dale: Because it scopes up.
Resident (Ed Fabbri, Addington Circle): Yeah, if you use thick walls. Mr. Dale: Okay.
Resident (Ed Fabbri, Addington Circle): If we explore the whole highway strategy, it’s even less.
Mr. Dale: I have two other follow-up questions for you, because I’m sure that you guys have done all of the legwork. We’re in a different environment with costs and everything right now. So, if you had to guess, lengthwise from start to finish, what are we talking about, a couple of million dollars?
Resident (Sam Concemi, Worthington Circle): No. We’re talking at least 7,000 feet with just the fairways and 9,000 to 10,000 feet on the walking paths. I would say that the cost is going to be anywhere from $5 million to $10 million if you put in concrete.
Mr. Dale: I was going to say about $1,000 a foot.
Resident (Sam Concemi, Worthington Circle): Yeah. It is $1,000 a foot, when you consider what has to be done. The concrete is the least expensive thing. I would say at $1,000 a foot, $8 to $10 million to me, is a reasonable number.
Mr. Moller: Are we talking about the entire stretch of property? Mr. Dale: Of the golf course. Correct.
Resident (Sam Concemi, Worthington Circle): That would take us almost to Viera Boulevard. To do it right, you should go from Viera Boulevard to Fiske, but then you’re looking at a cost like $15 million.
Mr. Dale: As you know, because they did this study 20 years ago, this is one of the benefits of having been in Viera for a long time. I remember when they did that. What we’re going to be up against was the density.
Resident (Sam Concemi, Worthington Circle): You know my position. They came up with 750 hours of personal use per day on the golf course, completely eliminating the fact that

200 feet away were 300 homes that were occupied by 600 to 700 people who live there 24 hours a day. I said that our number is 14,000 to 15,000 hours of use per day.
Mr. Colasinski: From a value perspective in our community, we always value the homes first because that is a personal investment. We have a lot more invested in homes than in recreational facilities, but if there’s a judgement call, you lean towards the homes.
Resident (Sam Concemi, Worthington Circle): The bottom line is, in my cynical opinion, if you don’t mind…
Mr. Dale: That’s why we love you, Sam. I’m the same way.
Resident (Sam Concemi, Worthington Circle): When they had the opportunity to put up a wall in 2014, they went out of their way to not grant that wall and that stretch. But they completely overlooked the fact that there were so many residents impacted by it.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): If you’re a golfer, perhaps you really should take up swimming or something else. Let's face it. By the way, it’s not a pool. There are no cameras on the wall.
Resident (Ed Fabbri, Addington Circle): When I got involved with the interchange, the interchange opened up a whole new ballgame because it was a new project and it had an impact. It didn’t have an impact all the down to the 5th hole, but it certainly had an impact on the area just north of Viera Boulevard.
Mr. Dale: How do you measure that Ed? By a decibel rating? Mr. Colasinski: No, you put a road in there now.
Mr. Dale: I guess I’m talking about on I-95.
Mr. Dale: Not on heavily impacted Viera Boulevard.
Mr. Colasinski: You are now going from what was nothing to putting an entrance ramp

on it.

Mr. Dale: I get it.
Mr. Colasinski: Then why are you asking?
Mr. Dale: Because that doesn’t affect traffic on I-95. That’s why I’m asking.
Resident (Ed Fabbri, Addington Circle): There’s a higher decibel reading because you

have tractor trailers using brakes.
Mr. Dale: Okay.

Resident (Ed Fabbri, Addington Circle): When they downshift. Mr. Dale: You’re right.
Resident (Ed Fabbri, Addington Circle): There is more truck traffic. Mr. Dale: That makes sense.
Mr. Carnesale: They are also physically higher in terms of geographically.
Mr. Moller: On a daily basis, that’s what I noticed the most, the engine breaking of a tractor trailer, but when they are slowing down to make the ramp, that to me is when its most noticeable.
Resident (Ed Fabbri, Addington Circle): That’s correct.
Resident (Sam Concemi, Worthington Circle): I have done an informal count on the number of tractor trailer trucks going by my house each day. If I told you it was between 22,000 and 25,000 trucks per day, trust me, you would get a more accurate number of the trucks going by.
Mr. Dale: Right.
Mr. Colasinski: Alright, so where are we going with this? What is the outcome that we’re looking for?
Mr. Dale: I guess my last follow up question is going back to the bamboo issue. Since you extensively looked into this Ed, which I appreciate, in looking at it, was one more effective than the other or did it say that the bamboo has no impact?
Resident (Ed Fabbri, Addington Circle): Basically, it needs to be in a 200-foot vegetative area where you have no noise coming through.
Mr. Colasinski: How far away from the noise source does it have to be planted?
Resident (Ed Fabbri, Addington Circle): You want a barrier. I’m not sure of the exact location.
Mr. Colasinski: So, here’s the thing. That’s why I was asking you before about where it needs to be effective, the distance from the highway. If we have a barrier that we expect to be effective, it has to be a certain distance away from the highway. What is that distance?
Resident (Ed Fabbri, Addington Circle): It depends on the highway’s elevation and distance from homes.
Mr. Colasinski: Okay.
Resident (Ed Fabbri, Addington Circle): You only have “x” amount of feet there.

Mr. Colasinski: When they did that study on the bamboo, was there an understanding of exactly where it was planted.
Resident (Ed Fabbri, Addington Circle): For instance, in the Netherlands, they were using 25 foot/meters.
Mr. Dale: I was told that there would be no math tonight.
Resident (Ed Fabbri, Addington Circle): They sent me pictures of it and in my opinion, it looked better than what they have on this boulevard.
Mr. Dale: Right.
Resident (Ed Fabbri, Addington Circle): Because I actually looked at it. So, that didn’t work. You are looking at a lot wider section than 20 to 25 feet.
Mr. Dale: Okay. Where I’m going with this is, I’m also thinking about Plan B. I’m sure that there would be no shock to anybody, but it’s going to be a tough sell unless its Federal, to come up with $7 million to $9 million. I’m not saying that we don’t try for it.
Resident (Ed Fabbri, Addington Circle): If you want a wall, it doubles the cost.
Mr. Dale: Regardless, however you do it, you’re talking multi millions of dollars and we may or may not get it. But if we don’t get it, I guess where I’m going with this is does the bamboo at least provide something?
Resident (Ed Fabbri, Addington Circle): It’s going to provide a visual impact only. I was dealing with people that worked at DOT.
Mr. Dale: I’m just wondering if we can’t get the big dollars for a wall, do we then want to go to Plan B, which is the bamboo.
Resident (Sam Concemi, Worthington Circle): Let me say this much. I also did some research on it. The density of the bamboo is very important. Bamboo is grass. It is basically 4 inches wide. In the report, they went with the widest, thickest, toughest bamboo that was approximately 3 inches apart. They reported that it was almost as effective as a concrete wall and because it went so high, it was very effective to cutting off the sound that came over the top. My understanding is they went out there and rolled and tilled the whole thing, sprayed it and in a relatively short of time, they had little trees growing.
Mr. Colasinski: Alright, so we have two options. We have the wall as one and bamboo as a Plan B.
Mr. Carnesale: With a wall, we had two options on what it was made out of.

Mr. Colasinski: The realistic aspect is the cost differential between the two and the reality of getting one versus the other.
Resident (Ed Fabbri, Addington Circle): There’s a 50% difference in the cost. I went to Rockledge Gardens and talked with people about bamboo when I was doing that research to try to find out the availability and cost.
Mr. Dale: You are talking about a much bigger scale so you get economies of scale. Resident (Ed Fabbri, Addington Circle): Getting the material is another story.
Mr. Colasinski: It can be done.
Resident (Ed Fabbri, Addington Circle): You are not going to get materials.
Resident (Sam Concemi, Worthington Circle): I have one last question. If you trying to get funding, should we speak with our congressman now?
Mr. Colasinski: Why not?
Resident (Sam Concemi, Worthington Circle): What do you think? I can send a letter if you guys approve.
Mr. Dale: We will come back to the letter, but I think you should be talking to both entities, State and Federal. When I started doing the math, I thought, “It’s going to be hard to get approval for $8 million.”
Resident (Sam Concemi, Worthington Circle): All they could say was no.
Mr. Dale: You are right. There is a huge Federal Bill out right now for infrastructure improvement.
Mr. Colasinski: If they put up a wall, they could put one there too.
Resident (Ed Fabbri, Addington Circle): They are spending a lot of money for these communities; $8 million, $10, million, $20 million.
Mr. Dale: This is where having your County Commissioner helping is useful. Everything
helps.
Resident (Sam Concemi, Worthington Circle): I want to say that I’m grateful for your
help. A lot of people in the golf course community are going to know that you helped us out.
Mr. Dale: We have to get something first. I’m not trying to be negative. I’m trying to be a realist. Sometimes you don’t get the whole loaf and sometimes you get half of the loaf. That’s kind of the way I’m thinking. If we get half of a loaf, which is the bamboo, are we okay with that?

Resident (Sam Concemi, Worthington Circle): Let's think of where we were two-and-a- half years ago.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): We made big steps. We’re here. If someone out there is willing to drive the bus for us, we have nothing to lose.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): What happens now? Mr. Dale: Just the letter.
Mr. Showe: The decision point is for the Board right now.
Mr. Dale: It sounded like during your three minutes, you were saying that things have changed and this isn’t as relevant. Perhaps what I was taking from it, is you want to hold off on it for a little bit.
Resident (Sam Concemi, Worthington Circle): I don’t want to hold off on anything. I want to meet with Commissioner Rob Feltner to see what he has to say.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): We’re hoping that Senator Mayfield provides funding. We don’t know if she has it yet. The Legislature was very busy.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): I’ll see what she says down the road.
Mr. Dale: I’m going to be blunt. I read the letter. I was good with the first paragraph, but going into the second and third paragraph, as you know, it gets a little confrontational. Being a negotiator, that is my concern with it. Sometimes, yes, you have to be very blunt with people, but I think we are still at the stage where we are seeking assistance. We haven’t had people tell us no, other than the DOT. So that is my concern with it at this stage.
Resident (Sam Concemi, Worthington Circle): It is subject to all kinds of amendments. Mr. Dale: Right.
Mr. Showe: That’s kind of where I am.
Resident (Sam Concemi, Worthington Circle): It was intended to be my message to you to see what you think.
Mr. Dale: I know it says, “Draft” on it.
Resident (Sam Concemi, Worthington Circle): I’m not offended.

Mr. Colasinski: I would like to hear from Jason.
Mr. Showe: The point is this letter really is a letter from the CDD Board. Mr. Dale: Yes.
Mr. Showe: Even though it has the Chairman’s signature on it, he is representing that this letter is from the CDD Board. In order to send a letter like that, it must have the approval of the CDD Board because it is a letter representing the Board as a whole.
Mr. Dale: And our position.
Mr. Showe: This was the draft that we received. You are certainly able to make any amendments, changes, anything that the Board itself as a body would feel comfortable with sending.
Mr. Dale: Right. I’m not sure that us going through and revamping the letter during a Board meeting is the most efficient use of our time.
Resident (Sam Concemi, Worthington Circle): I agree with you completely.
Mr. Dale: I actually would want everyone to have a chance to redline it. In fact, it might be beneficial with you and I to sit down and finesse some of it.
Resident (Sam Concemi, Worthington Circle): I’m at your disposal. Mr. Dale: Okay. When are you guys meeting?
Resident (Sam Concemi, Worthington Circle): May 3rd. Mr. Colasinski: Next week.
Resident (Sam Concemi, Worthington Circle): If we hold off on it until after we meet, it might be to our advantage.
Mr. Dale: I think that would be wise.
Resident (Sam Concemi, Worthington Circle): I sent the letter to the HOA and they are kicking it around. I told them to do whatever they wanted to with it. I also told them that they might want to wait until after we had the meeting with the County Commissioner before we start sending letters out. He may want to drive the bus and if that’s the case, by all means.
Mr. Dale: Right. We don’t want to alienate some of these folks that are going to be our helpers.
Resident (Sam Concemi, Worthington Circle): I agree with you. That meeting is next Wednesday.
Mr. Dale: Okay.

Resident (Sam Concemi, Worthington Circle): Peter is going to be there. Mr. Dale: Okay.
Resident (Sam Concemi, Worthington Circle): He can give a report.
Mr. Showe: The best way to handle that is if Pete wants to just write up a summary and send it to me as information, regarding what happened at the meeting and the next steps, I can distribute that.
Mr. Colasinski: Alright.
Mr. Dale: Then we will table the letter idea for now.
Resident (Sam Concemi, Worthington Circle): Absolutely. I just wanted to get something in front of you.
Mr. Dale: I understand.
Resident (Sam Concemi, Worthington Circle): I also wanted to bring you up to speed as to where we were. It is moving slowly.
Mr. Dale: Moving at the speed of Government is what I call it.
Resident (Sam Concemi, Worthington Circle): If you recall my position statement, I researched it.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): People don’t realize there is a Constitution in writing to not have this ability. I was astonished. I have never seen any State Constitution that said, “You have that right,” and yet it exists in Florida. It has to be there for a reason.
Mr. Dale: Right.
Resident (Sam Concemi, Worthington Circle): Also, they keep granting variances. It’s no different than asking for a zoning permit. We’re all familiar with that.
Mr. Dale: Yeah.
Mr. Colasinski: Okay, so have we agreed on a plan of action right now? Mr. Showe: Yeah, I think we’re okay to move forward on that.
Mr. Dale: We will let you guys have your meeting.
Resident (Sam Concemi, Worthington Circle): After the meeting, you can contact me to see where we are at. I would be happy to meet with you at Hook & Eagle and have some wings. They have the best wings that I ever had.
Mr. Dale: Yeah. They are really good.

Resident (Sam Concemi, Worthington Circle): Thank you so much. I can’t tell you how much Ed and I appreciate it.
Mr. Dale: Ed, I appreciate all of your research and everything that you did. I looked at it a long time ago and I haven’t done extensive research on walls and the decibel ratings. I didn’t know where we were at.
Mr. Carnesale: It sounds to me like the width that the wall would have to be if it was bamboo, because of the amount of space we have, is high enough.
Mr. Dale: On this side of the canal.
Mr. Colasinski: I would like to focus on the action plan, since we are 45 minutes into this. Resident (Ed Fabbri, Addington Circle): I suggest that we go to our senators and congressmen and ask them to earmark funds for the project. Then you get what you actually
need.
Mr. Dale: My recommendation is heavily leaned on the recommendations of your County Commissioner at that meeting.
Resident (Ed Fabbri, Addington Circle): Absolutely. Mr. Dale: He is an expert.
Mr. Colasinski: Are we tabling it? Mr. Showe: For now.

Approval of Issuance of RFP for Parking Lot Sealing
Mr. Showe: The Board asked us to bring back a draft Project Manual for the parking lot and roadway sealing project. I think it’s in largely good form. I’m still waiting for some feedback from District Counsel who needs to go over the contract to make sure that they are comfortable with the contract document. All of the other documents, the scope is all provided by the District Engineer. If the Board is amenable, obviously there are a lot of pages. You have previously seen the scope and I think you were happy with it. That’s really the most important piece of this.
Mr. Colasinski: Correct.
Mr. Showe: The rest of this is formula. There are a lot of blanks in there because we need to get approval from District Counsel first. Once we have that, we will fill in the blanks based on the time that we need to advertise it and the dates. If the Board is amenable, you can make a motion now to authorize staff to issue the Request for Proposal (RFP).

On MOTION by Mr. Colasinski seconded by Mr. Carnesale with all in favor authorization for staff to prepare the Request for Proposal for the parking lot sealing was approved in substantial form.

Mr. Showe: As soon as its available, we will fill those blanks in and get it advertised and circulated.
Mr. Dale: Wonderful. Thank you. I appreciate all of the legwork that Jim did.

SIXTH ORDER OF BUSINESS	Old Business
Action Items List
Mr. Dale: Jason, can you go through our Action Items List?
Mr. Showe: Sure. I can go through that quickly. The fire breaks are still ongoing. Mr. Moller: The fire breaks are complete.
Mr. Showe: I will update that. Mr. Colasinski: Excellent.
Mr. Dale: Regarding the fire breaks, I remember you saying with Osprey that they were too wet.
Mr. Moller: I asked Ed and he said that all of the fire breaks were done. Mr. Dale: Alright.
Mr. Showe: We will mark that complete. The District Engineer let me know that the county informed him that there was a delay on receiving the Emergency Recovery Plan. As far as the Employee Policy Manual, are there any other comments from the Board or are we going to try to get that finalized?
Mr. Dale: There’s just one comment that I have on this, which is as a result of today’s meeting. We had discussion in the past. I completely understand that employees have free speech rights and everything like that, but in the old version, we did have an area that I would like for Jim to review and whatever he decides along with Jason and District Counsel, I’m okay with. But we can’t tell people that they are not able to comment online. However, if what they are saying is going to negatively impact…in other words, if you’re a Disney employee and you go around saying that Disney is the pits and it’s a horrible company, you’re biting the hand that feeds you.
Mr. Moller: I see what you’re saying, but I did not get that.

Mr. Colasinski: I didn’t either.
Mr. Dale: I’m not using one particular example. I’m using an overall example.
Mr. Miller: It’s like when our employees play golf, whether at our place or somewhere else and they have a Viera East shirt on and representing Viera East, you are held to a different standard.
Mr. Dale: Right. I guess what I’m saying is if you would, prior to completion, re-look at one specific section, because I didn’t have time to look it up, we also want to make sure that our Online Communications Policy, is in line with the first amendment and appropriate for the District.
Mr. Showe: Yes, there is a Social Media Policy at Viera East, recognizing and having the right to speak up and participate in interactive discussions; however, the use of social media also presents certain risks and responsibilities. This applies to all employees who work for the District. For purposes of this policy, social media includes all means of communicating or posting on the internet, including your own or someone else’s blog. The District Guidelines, principles or policies apply to online activity, just as they apply to all other areas of work. Ultimately, you are solely responsible for what you communicate and may be personally responsible for any litigation that may arise, as you make unlawful, defamatory, slanderous or libel statements against any customer, manager, owner or employee in the District. Then there’s a whole thing about being respectful and how to use social media, media contacts, etc. So, they did address that.
Mr. Dale: Right.
Mr. Showe: Jim, I’ll get back to you if you want to go through it and make sure there’s nothing else for you to add to that.
Mr. Dale: Okay. Thank you. That is much different than we remember it.
Mr. Showe: I didn’t even know that it existed. It’s definitely a different world.
Mr. Dale: Its come up a couple of times over the course of the past couple of years. Mr. Showe: Is the new POS system still ongoing?
Mr. Moller: Yes. We had a good meeting. We have a different liaison as Nathan is overwhelmed with all of the new clients that have come onboard. The name escapes me right now, but he was shadowing Nathan. Nathan had eight one-hour phone conferences in an eight-

hour day and Kyle was off yesterday, but me and Eddie sat through it. He went through some of the POS system. We are having another one tomorrow.
Mr. Dale: Good.
Mr. Showe: We just approved the parking lot sealing item. Turf management at Woodside Park is still ongoing. Are there any updates on the driving range parking?
Mr. Moller: No. I have not heard anything from the HOA. Mr. Showe: Alright.
Mr. Colasinski: One other thing. Do we consider the putting green as an action item or are we good to go with that? I haven’t seen any contracts.
Mr. Moller: I talked to Landirr last week and I need the contract. Mr. Colasinski: Okay.
Mr. Moller: They asked me when they could get started and I said, “As soon as my college tournament is over, I’m ready. Give me a contract.”
Mr. Colasinski: Okay.
Mr. Dale: Does that mean we have to wait another month until the next Board meeting. Mr. Showe: You guys already approved it.
Mr. Dale: That’s what I thought.
Mr. Colasinski: I didn’t know if there was a legal requirement. Mr. Dale: Right.
Mr. Colasinski: That’s it. Mr. Dale: Okay. Good.
Mr. Colasinski: That was the only comment. Mr. Carnesale: Is everything on there complete? Mr. Moller: No, they are in process.
Mr. Carnesale: Okay.
Mr. Moller: I walked with him on Friday.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Mr. Moller: Some of the items we already went over. Ed’s guys got the fire lines done. One thing was the shoreline restoration project. I asked Ed to give me some measurements. American Shoreline increased their cost per linear foot. It’s up to $40 per linear foot now.

Mr. Dale: Wow. What was it before? Mr. Moller: $35 per linear foot.
Mr. Dale: Wow.
Mr. Moller: He basically gave me the top six areas that need it. Before I go into that, one thing, by looking at some aerial maps, from what we can tell, most of the erosion is still on CDD property. It hasn’t encroached onto homeowners’ property lines.
Mr. Dale: Oh yeah.
Mr. Moller: So, I don’t think that we really need to make any knee jerks to try to save residential properties. Basically, he started with Lake 24, then Lake 31 in Heron’s Landing, Lake 23 in Collingtree, Lake 61 in Heritage, Lake 27 in Hammock Lakes and finally Lake 43 in Bayhill. In total, you’re looking at $290,000 to do all of those at the new linear foot cost. Those would be completed over a five-to-six-year plan.
Mr. Dale: Or if we happen to get grant money. Mr. Moller: Yes.
Mr. Colasinski: That would be appreciated. Mr. Dale: Those six lakes are getting done.
Mr. Colasinski: That is about $60,000 per year in our budget. Mr. Moller: Correct.
Mr. Dale: As I recall from the last meeting, we would do two years back-to-back.
Mr. Moller: Well, when I first received information about Collingtree, in looking at the photos and the homeowner’s property line, to me just doing that one lake was a little too much to do in one budget year.
Mr. Dale: Right.
Mr. Moller: So, we would have to roll funds forward. To me, there’s no sense logistically bringing in a company over two different years. It would be the same rate.
Mr. Colasinski: There was a disruption to the homeowners.
Mr. Showe: There’s a short window of when he’s available. So, we’ll have to see when he’s available.
Mr. Dale: Are you still saying that we should try to roll two of them together back-to- back or do you have a recommendation?
Mr. Colasinski: They are top priority.

Mr. Moller: For what we have here, I think we can still stay within budget. Maybe you just bump it to $75,000 a year instead of $60,000.
Mr. Colasinski: Oh yeah.
Mr. Moller: This way, we can roll it that way.
Mr. Dale: Do it at the end of the fiscal year and roll it into there. Mr. Moller: If we need to, double it up that way.
Mr. Dale: It may actually cost us less money because they are already here with the equipment.
Mr. Moller: I think this year we only had $30,000 budgeted because we used some funds from last year.
Mr. Dale: Yeah.
Mr. Colasinski: If you’re going to do it, do the complete job.
Mr. Showe: We have those capital funds available to subsidize any additional work.
Mr. Colasinski: A lot of that cost is coming out for all of their equipment and taking it back again.
Mr. Dale: You are talking about capital reserves. Mr. Showe: Its available.
Mr. Colasinski: If its homeowner’s property, what’s stopping us from doing it this year if we have the money?
Mr. Moller: Nothing.
Mr. Colasinski: Alright. I understand, but as I said earlier, I value people’s homes than their property. So, if have one that is top priority and we can get the funding to do it this year, I would suggest moving forward.
Mr. Dale: I agree with you, but what I would like to see is how things go, because that actually gives us ammo for some of these grants and the grant writing.
Mr. Colasinski: Okay. So, explain that. Mr. Dale: It gives us something to ask for.
Mr. Colasinski: From a sequence perspective, are you saying that we should pursue the grant first?
Mr. Dale: Yeah.
Mr. Colasinski: I’m good with that. We’ll have to see how long the grant process takes.

Mr. Dale: I believe that the first ones we’re going for is in June.
Mr. Colasinski: What is the lead time to get these guys engaged and have them come out?
Do you know?
Mr. Moller: I don’t know.
Mr. Colasinski: That’s okay, but I would like to find out, because the sequence if we were to pursue grants and go through that cycle, but if that fails and we have to use our own funding, I just want to understand what the lead time is so we can actually get them engaged this year.
Mr. Moller: Okay.
Mr. Colasinski: I just wanted to know how long it would take. Mr. Moller: I think it’s probably going to be seasonal.
Mr. Colasinski: It will probably be Fall. Mr. Moller: Probably Fall would be best. Mr. Colasinski: That probably makes sense. Mr. Dale: That buys us time.
Mr. Moller: I think we should take some time off in the Winter to recoup and get ready for next year.
Mr. Colasinski: If you have less rain, it provides better stability. Okay. No, that’s good. Mr. Moller: On the golf course, we talked about the putting green. We’re waiting on
Landirr. We received good reviews from the collegiate tournament that we just had.
Mr. Dale: I don’t mean to interrupt, but you didn’t have good reviews. You had great reviews.
Mr. Moller: Good. Overall, golf rounds and revenue are down. Mr. Colasinski: Did you want to talk about the financials?
Mr. Moller: I’m doing that right now. Overall, April was down in rounds and revenue, for the most part, but we had a lot of weather in April. Right now, we’re sitting at $143,000 for the month and the budget is $190,000. We are on par for $165,000. That is not including what we made off of this golf tournament. I had Eddie put together a little sheet for me. We have 15 teams that brought in $6,500 per team for golf, minus the $1,000 that Jeff spent for the box lunches. Pro Shop sales for the three days was a little over $10,000 between towels, hats, glasses and shirts. The same thing with Hook & Eagle. All total, we are just under $23,000 in sales.

Mr. Colasinski: For three days.
Mr. Moller: For three days, between food and beverage. I had a visit from Mr. Terry Parks, a Tourism Sports Coordinator with Visit Space Coast. They work with things like this because of the tourism it brings in. They can give us grants to offset any loses that we might have had.
Mr. Colasinski: For the event?
Mr. Moller: Yeah. That’s a good contact for next year, if they decide to come back. They rotate the District with the national junior colleges. So, hopefully we can get on the list.
Mr. Dale: I think we need to look at the calendar because this isn’t the only event that the Tourism Council has.
Mr. Moller: No. He’s done a lot of work with grants. So, if we had any kind of event like the Southeastern Junior Tour, it is going to bring tourism to our area.
Mr. Dale: Or other things that we may already have scheduled. Mr. Moller: Yeah.
Mr. Dale: Would it fall under there? Mr. Moller: Outside of Space Coast.
Mr. Colasinski: I talked with Mr. Jamie Hall from NJCAA, about potentially having an invitational because, as another Board Member mentioned, a lot of people are looking to play golf in February. So, with that being a National Association, there are a lot of teams from the north. As a matter of fact, Suntree holds two tournaments. They held two tournaments the previous year and this year they held one for College Division 1 players over at Suntree where they have an invitational and bring people in. if you wanted to do something like that, we could have a conversation about that as well. But it goes right in line with all of the tourism and everything else. Because if you look at the numbers, there’s at least five people on every tee and a coach or two.
Mr. Colasinski: As well as parents and spectators. They stay in hotels and eat in restaurants and help our taxpayers that provide restaurant services, to get some of their tax dollars.
Mr. Moller: Most of the golf carts are rented out at $25 each, just so the parents can watch their kids.

Mr. Colasinski: Right. The previous Board said that they used to lose money when they held tournaments, but I don’t see it that way.
Mr. Moller: It depends on the time of the year. Obviously, you don’t want to be holding a tournament in the middle of January.
Mr. Colasinski: Right.
Mr. Dale: And the time of the week.
Mr. Moller: You can have a tournament in January, but you’re not going to make any money off of a terrible fundraiser.
Mr. Colasinski: Right, but this sort of thing we did fairly well. Mr. Moller: Yes.
Mr. Colasinski: With people traveling here, it’s not just us doing well. It’s the community doing well too, financially. Just look at the softball people. I was stunned at how well they are doing. COVID really put them on the map. It is something that we can consider with Jamie, if you ever speak with him about that again.
Mr. Moller: Yeah, definitely. Along the lines of that, food and beverage right now are sitting at $65,000 for the month and is projected to be around $71,800. It was another good month for the restaurant.
Mr. Dale: Basically, it doubled in revenues over the past year.
Mr. Moller: Yeah. If you look at March’s numbers, we are $335,000 in the plus and
$30,000 off of last year for this time last year.
Mr. Colasinski: One of the interesting financial categories is trail fees. We are down quite a bit on those from the previous calendar year and I’d like to understand why. How do we evaluate and check when people go out on the golf course, that they pay their trail fee with their cart? I would just like to understand that because our fees are down. People just decide that they are not going to pay them and they take their own cart anyway. I don’t know how we check that. They may be a paid member, but have they paid the trail fee? It’s always just kind of assumed. Did we check that? Yes or no?
Mr. Moller: Around the Clubhouse, I got the Thermacell® system in for mosquitoes and no-see-ums around the outside area. He’s going to start installing that. We would have one smart hub that we could have a Thermacell® at. We would have it on a timer that could go off at dusk, but if by some chance, we need it a little bit later on in the evening, somebody can just press the

button and it could give another little blast. So, we have three nodes. Each node has a 20-foot radius. That should be enough to go from the bar, all the way around to the seating area.
Mr. Colasinski: That’s nice.
Mr. Moller: By purchasing it online, we wound up getting 12 refillables for free. Mr. Colasinski: Wow.
Mr. Moller: Each pod does 40 hours. Mr. Colasinski: Nice.
Mr. Moller: We have plenty of hours to see how well this is going to work. Mr. Dale: Right.
Mr. Moller: So, we should be good with that. I did tour some of the parks, looking at some of the signage, such as the park closed sign that was written in Sharpie. I got that information to Inez, so she could get our sign people to get a nice permanent one. I’m looking at some of the mulch areas to see if we could refresh some of that before we have to purchase more.
Mr. Colasinski: That’s your call.
Mr. Moller: He’s going to give me some measurements for the large dog park. The grass mound is dead on the artificial turf. I will get some prices on that as well.
Mr. Colasinski: Great.
Mr. Moller: The kids playground is eroding around some of the houses. We will get those areas cleaned up as well. Other than that, that’s all I have for now.
Mr. Colasinski: It was a good month. Mr. Dale: Good deal.

District Manager’s Report
Presentation of Number of Registered Voters – 7,764
Mr. Showe: Every year, we are required to announce the number of registered voters in the District. It doesn’t affect the District in any way because you already transitioned. There are currently, 7,764 registered voters as of April 15th within the Viera East CDD (VECDD).
Mr. Colasinski: Do you have any idea whether that is up or down from last year?
Mr. Showe: I will find out. The only other thing that I wanted to inform the Board, is we received a letter from Mr. Terry Mott right before the meeting. You have a copy in front of you. If the Board is amenable, we can just add that to the workshop agenda as a discussion item so you have time to read it.

Mr. Colasinski: That would be fine. Mr. Showe: That’s all I have.
Mr. Dale: The only thing that I want to add to the voter registration, is a lot of times, you will hear me say that we represent roughly 12,000 people in Viera East. Where those numbers come from, obviously the 7,764 are voters, but there are people that are not voters in the District. There are people that have children. So, the 12,000 number comes from the Board of Realtors. You can Google it and check it out at any time. The rough estimate for the Viera East population is 12,000.
Mr. Showe: It’s an increase of about 500 voters from last year. Last year it was 7,264.
Mr. Colasinski: Its interesting with an area that is not adding additional residential property.
Mr. Dale: We’re getting more families. Mr. Colasinski: Oh yeah.

Engineer’s Report
Mr. Dale: The engineer is handling the culverts.
Mr. Showe: Yeah. He’s still waiting for that information from the county, at this point. Mr. Colasinski: He already mentioned that.
Mr. Showe: He thought he was going to have it, but they said that they needed some additional time to pull all of that.
Mr. Colasinski: I’m glad you didn’t forget that. That’s good.
Mr. Dale: I’m going to add an addendum, just as an FYI as part of the golf course issue. This one came to me directly. I haven’t even shared this one with you. Apparently, we had a gator over towards the Ashton subdivision that I saw a video of. What really disturbed me is the gator came when the person splashed the water. In other words, knowing a little about gators, I’m no expert, but when they do that, that means somebody has probably been feeding them. This was a big boy, probably an 8 foot. We had two instances of the gator starting to approach them when they were in the backyard. Normally, they are really shy and go away when the person approaches, but this one wasn’t budging. They called the Florida Fish & Wildlife Conservation Commission (FWC). I guess they needed a person on the Board to verify.
Mr. Showe: I can go through this with you. It’s a simple process. We like the residents to call those gators in.

Mr. Dale: Which they did.
Mr. Showe: Perfect. What they do, is they get a case number. They can provide that case number to either Jim or myself. You call them and say, “Hey, we have this case number. I’m the property owner and I authorize it.” They will put it right through.
Mr. Dale: Because it was over the weekend, they asked me to verify it. Mr. Showe: That’s fine if you want to call them.
Mr. Dale: I called them.
Mr. Showe: That’s the typical process. Just for the Board’s information, I tried to call it in myself because the homeowner refused to do it, but we prefer that residents call, because they are going to ask a series of questions about the size of the gator, where the gator is and if it is aggressive. So that’s why like residents to call.
Mr. Dale: Which is what they did. Mr. Showe: Perfect.
Mr. Dale: I just called with the case number and gave them approval.
Mr. Showe: That’s just the process. So, if you hear any more, let me know. Mr. Dale: This is kind of a back briefing.
Mr. Showe: Perfect. That is the appropriate process. For some reason, this year we are getting a ton of calls for all of our Districts. I don’t know if something is in the water. They are showing up a whole lot more aggressively this year.
Mr. Dale: The next issue is we discussed at the last meeting or at one of our previous meetings. I was empowered or whatever you want to call it, to meet with the sign person, which Jim and I did today. We had three different things that we discussed. We discussed putting a sign on Murrell Road in front of the golf course. We discussed putting a small sign on the island as you get onto golf course property. Then we discussed potentially having a sign at Woodside Park. We are going to get quotes. They are putting that together, but based on the way that the meeting went today, I will share the cost to put something on Murrell Road in front of the golf course, as well as the location limitations that we have. Based on what they shared, I think the electric is going to cost as much as the sign itself because we have to take it all the way back almost to the Clubhouse.
Mr. Colasinski: What are you talking about? Mr. Dale: He doesn’t have the exact numbers.

Mr. Moller: It will be tens of thousands of dollars because the only two viable power options would involve trenching from golf maintenance all the way up 14.
Mr. Colasinski: I just want a range of costs.
Mr. Dale: You are probably talking between $20,000 and $30,000 for the electric and between $20,000 and $30,000 for the sign.
Mr. Colasinski: Okay.
Mr. Dale: Those are the numbers. The other limitation for Murrell Road is the fact that HOA property extends so far on the south side of Clubhouse Drive. In order to do something that would be visible, we would have to go probably 6 to 10 feet above or on steel poles, which would be high up in the air. Aesthetically I’m not sure that it would be as pleasing.
Mr. Colasinski: It might be a traffic hazard.
Mr. Dale: Yeah. I think we might have a challenge, is the way that I’m going to put it politely for Murrell Road. However, putting a smaller one in front…
Mr. Colasinski: Wait a minute…
Mr. Dale: At that location. I’m not talking about the park.
Mr. Colasinski: I understand, but could you have a sign closer to the maintenance facility, which would not run as much electricity?
Mr. Dale: Possibly, but the benefit of having it at Clubhouse Drive, is you have the traffic

lights.

Mr. Colasinski: I understand the benefit, but I’m also looking at the cost.
Mr. Dale: It’s not just the cost issue, it’s the visibility issue, especially when you are

going around the turn. Its right where the turn is.
Mr. Colasinski: Alright. So, if you’re not going to do it, let’s move on. Mr. Dale: I’m not saying, “No.” I’m saying that its more of a challenge. Mr. Colasinski: I think we understand the cost.
Mr. Dale: The other location at the entrance to the golf course, the intersection of Clubhouse Drive and Golf Vista Boulevard, we have electric that does not appear to be very far. So, the electric is not going to be near as much of a cost factor. This is just speculation on my part as I have to get the raw numbers from them, but I’m guessing somewhere in the $20,000 to
$25,000 range, to put something up there. You’re talking about a 5x5 or 5x4 sign or something like that, that would be fully digital. You could put picture quality type stuff up there.

Mr. Colasinski: Are you looking at elevating that a bit? Mr. Dale: Yes, because of the sprinklers.
Mr. Colasinski: Not the sprinklers, but we would probably want something like we did when we put those pipes around the shutoff valve, which knocked out water to the building. We might want to have some protection.
Mr. Dale: He’s talking about the concrete clubhouse.
Mr. Colasinski: Yeah, something around that. They would have the sign above those
poles.
Mr. Dale: Right. If you elevate it, these signs are rated up to 190 miles-per-hour (MPH)
or something like that.
Mr. Colasinski: I like the idea.
Mr. Dale: I don’t think we would run into any challenge from county permitting because all of the road bisecting issues and everything that we talked about in the past, don’t become an issue. So, I think that would be a very easy approval process. The obvious issue is the cost. Since he’s been to that location before, he went down and took some pictures. We didn’t go with him on this part, but we described what we were looking for, which would be a full-size sign at Woodside Park, that we would be able to utilize for messaging. He did mention that it was roughly $5,000 to run electric, but we talked about improving the electric there anyways.
Mr. Colasinski: We have money for that.
Mr. Dale: If possible. However, the Board desires to proceed, the electric is not much of a challenge. He texted me the length, whatever it was, but the estimate was about $5,000 just to run the electric.
Mr. Colasinski: That’s not bad. Do we need additional service?
Mr. Dale: Yeah. I think he said that he needed 220 AMPs. I don’t think the panel at the building allows for that.
Mr. Colasinski: Right. It’s just a matter of what’s coming into that panel as well, the service that’s coming in.
Mr. Dale: Right.
Mr. Colasinski: How much we get from that. Mr. Dale: Correct.
Mr. Colasinski: These sound like doable things.

Mr. Dale: Yeah. So, that’s something we’ll come back and revisit once we get some quotes. We will get the quotes together, but if we were to approve the electric at that park, obviously that enables us to put some electric out in the middle of the field. Let me give you an example. Pete worked on the handrails on the bridge between the two and had to run 160 feet of electric cord just to be able to work out there. Whereas if we had electric access there, we would be able to have movies at the park.
Mr. Colasinski: So, it sounds like we’re probably going to have to increase the capacity coming into the box.
Mr. Dale: Yes.
Mr. Colasinski: Which I’m fine with. That facility needs an upgrade in that regard. It also brings up the opportunity for additional recreational activities as well.
Mr. Dale: Exactly.
Mr. Colasinski: I think it’s a great idea.
Mr. Dale: That’s kind of where we are at with it.
Mr. Colasinski: I would rather spend the money there versus having two signs in two locations.
Mr. Dale: Right.
Mr. Colasinski: I’m in favor of the sign at Golf Vista Boulevard and Clubhouse Drive. Mr. Dale: Right.
Mr. Colasinski: And putting another one at Murrell Road. Mr. Dale: Right.
Mr. Colasinski: I would rather put one at Woodside Park. Mr. Dale: I agree. I would say that’s the priority.
Mr. Colasinski: Having additional electrical service is a real asset for the park.
Mr. Dale: It’s an asset for the park. The thing that’s nice about the one that we would do at Golf Vista Boulevard and Clubhouse Drive, it would help people know where the restaurant is and show that the golf course is open to the public.
Mr. Colasinski: Yeah.
Mr. Dale: If ever we do any kind of logo changes or color changes, it’s all digital and we don’t have to worry about having that re-changed on a wooden board. That’s all I have on that issue.

Lifestyle/Marketing Report
Mr. Dale: Michelle is sick or just not feeling well tonight, so that’s why she’s not at the meeting. I will share that the Earth Day celebration was a huge success. It was much more of a success than I thought it was going to be. We probably had service delivery to roughly about 70 children on that day. She bought 50 rocks for painting, but ran out, so she had to quickly get some more rocks and they wound up doing about 20 more. If you want to go onto the Facebook site, there is video and pictures of everything that happened. We had a foam machine. The kids absolutely loved it. It was phenomenal. The most touching part of it all was there a woman who approached me at the end of it that wanted me to communicate to the Board how much she appreciated it. The reasoning for it was her son was autistic and she normally can’t take him to events. She had him running around in the foam and he absolutely loved it and just had a ball with it. She just couldn’t believe that an event like this happened and it was very touching.
Mr. Colasinski: Well, that’s what recreational activities will do. The idea is to draw more of the community in, reach out to them and let them get something for the money they paid.
Mr. Showe: Yeah.
Mr. Colasinski: I think that’s wonderful. That is really wonderful.
Mr. Dale: That’s pretty much all I’m going to touch on for the Lifestyle Report.

Restaurant Report
Mr. Dale: Do you want to discuss the restaurant, Jim? I think you pretty much hit it with the $65,000.
Mr. Moller: Yeah.
Mr. Dale: Actually, Jeff was telling me that he might even hit $75,000 for this month. Mr. Moller: Yeah. You have four days left in the month.
Mr. Dale: It includes a Friday.
Mr. Colasinski: I have some questions on expenses for March. We had $81,000 in revenue, which is great, but we had $84,000 in expenses for the restaurant. We had $16,000 in expenses for beer for the month, which is 10 times the amount of beer expenses in the prior month.
Mr. Moller: The cost of goods for this month was skewed. I don’t know how. Mr. Colasinski: I’m just trying to understand.
Mr. Moller: You need to look at the progression of month to month.

Mr. Colasinski: Right.
Mr. Moller: We have a very low cost of goods.
Mr. Colasinski: Is it a supplier billing issue? It has been before.
Mr. Moller: It should be beginning inventory plus purchases minus ending inventory. It shouldn’t matter.
Mr. Colasinski: We had some supply issues before where they don’t bill us for two or three months.
Mr. Moller: Right.
Mr. Colasinski: Then all of a sudden it comes in and you receive a huge bill. For instance, in February, our expenses for beer were $1,600. In March, it was $16,000. That’s a huge discrepancy. So, what happened? Did we get delayed billing? Did we just get that much more beer? I’m just trying to understand. Because when it comes to expenses and revenue, what is the flow that we’re having here? Are we staying even or are we just getting these big spurts? I’m just trying to understand.
Mr. Moller: If you look at the fiscal year to date… Mr. Colasinski: Right.
Mr. Moller: His cost of doing business is right. Mr. Colasinski: Correct.
Mr. Moller: It’s just that it ebbs and flows from month to month.
Mr. Colasinski: The thing is, I want to know when it’s time to take action because something is out of line versus something that we understand and its okay. Even though it is high this month, we understand the why behind it and there’s no reason to take action, versus there is something wrong here and we need to take action. That’s all I want to understand.
Mr. Moller: To me, that would be a Hannah question, if she’s getting the inventories at the correct time.
Mr. Colasinski: Yeah.
Mr. Showe: I asked that same question because I did notice that the cost of goods this month was high, but I will verify that with her again.
Mr. Colasinski: That’s all I want to understand. Do we need to take corrective action? Yes or no? If it’s understood what the flow is of that and we understand the data, then we don’t need to take action.

Mr. Dale: It sounds more like a cost of goods (COGs) issue than a cost of beer (COB) sold issue.
Mr. Colasinski: I think in your case its consumed. So, you will research it? Mr. Showe: Yeah.
Mr. Dale: I suspect that you’re onto something. Mr. Colasinski: I just want to understand it.
Mr. Dale: I agree. What I suspect, is that we were lagging a little bit in some of the numbers. What some of that includes is the grand opening celebration in February, which would then be reflected in the March numbers.
Mr. Colasinski: I don’t want to speculate. I want to understand it.
Mr. Dale: No. I agree. But that would put things into perspective if we find that out.
Mr. Colasinski: I’m okay with that. I just want to understand it. The key is when you need to take action versus when you don’t need to take action.
Mr. Dale: Right.
Mr. Colasinski: If we understand it, we don’t need to take action. Mr. Dale: No.
Mr. Colasinski: But if we don’t understand it, then that’s a different story. Mr. Dale: Right.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report – Consideration of
Financial Statements
Approval of Check Register
Mr. Colasinski: I would like to circulate the Check Register for approval.
Mr. Showe: We also have Requisition Nos. 162 and 163. You have been typically approving them as a package. We have those as well, if the Board wants to approve both of those at the same time.

Mr. Colasinski MOVED to approve the Check Register for March 17, 2023 through April 20, 2023 in the amount of $697,080.71 and Requisition Nos. 162 and 163 and Mr. Carnesale seconded the motion.

Mr. Carnesale: Since you know exactly what is in the books, since you sign all of the checks, I have no problem seconding your motion.

Mr. Colasinski: I sign most of the checks, but there are some that I don’t sign. Mr. Carnesale: Even the ones that you don’t sign, you’re looking at them.

On VOICE VOTE with all in favor the Check Register for March 17, 2023 through April 20, 2023 in the amount of $697,080.71 and Requisition Nos. 162 and 163 were approved.

Balance Sheet and Income Statements
Mr. Showe: The only other item that I just want to point out, your assessments are almost at 95% collected through March 9th. So, we’re in great share on those assessments.
Mr. Colasinski: Good.
Mr. Showe: Obviously if you have any questions on those financials, let us know and we’ll get you some information on that.
Mr. Dale: Wonderful.
Mr. Showe: That’s all we have.
Mr. Colasinski: What should assessments be at this time?
Mr. Showe: Right about the same. You guys are pretty even on your assessments because almost all of the property is development and people pay their tax bills.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Dale: Pete, do you have anything for Supervisor’s Requests?
Mr. Carnesale: No, because mine was related most to the golf course and I think we’ve gone over it pretty well. The other one basically is we now have the planting done in the middle of Clubhouse Park. If you took Clubhouse Drive and went straight across, you would wind up in the park. That seems to be a good location. Number one, it got done at no cost to plant them. So that was a good piece in and of itself. The second piece basically, is that it is now in an HOA within our guidelines and also within the Viera East Community Association (VECA) guidelines. As a result, all three have an interest in the location. So, if we are trying to do this Viera East consolidation of effort, it’s a perfect location. It did not increase any costs.
Mr. Dale: Good. Ron?
Mr. Rysztogi: I have nothing. Mr. Dale: Steve?

Mr. Colasinski: I want to think Jim for taking on the role of General Manager for the District and appreciate how quickly you have been able to assume the role and get things done. We appreciate as a Board, your capabilities and the ability to manage things, people and activities. So, thank you.
Mr. Showe: Based on the Board comments that we received; we have the final agreement for Jim to sign.
Mr. Dale: The only issue that I have is the concrete pad at the park needs a bench. I asked Jim to step up between Board Members and employees and anybody else that wishes to contribute. We talked about putting funds together for a memorial bench for Tim, the former General Manager. I will share that Tim did like that park. He and I met there frequently. I remember having numerous talks with him there and we talked about that being one of his legacies. I don’t want to steal any other things that Jim is working on, but I did want to talk about the bench. As you are putting that together, I believe that $1,200 is still the cost to be able to put that together. So, anyone that would like to contribute, we just write a check to the CDD and then he keeps a ledger of it. Then that goes towards the bench. I would encourage any Board Member that has some extra cash to contribute. I think that would be very nice. That is the only item that I have at this point.
Mr. Showe: Ms. DeVries joined the meeting.
Mr. Colasinski: Do you have anything, Jennifer under Supervisor requests?
Ms. DeVries: I know that I was quiet. I was trying to listen the best I could. I was reading the minutes from the VEGC and I noticed that they touched on the subject of the parking lot. Jim, have they gotten back to you at all about that?
Mr. Moller: No, they have not.
Ms. DeVries: Okay. I have the minutes right here.
Mr. Dale: Are you talking about the back end of the driving range? Ms. DeVries: I am.
Mr. Dale: Okay.
Ms. DeVries: It says that they had a discussion regarding the meeting with CDD representatives, Board Members and the CAM about proposed locations for the parking lot. That’s all that’s in the minutes. It seems like we might need some follow up.
Mr. Moller: Yes.

issue.

Ms. DeVries: That’s my one request. Mr. Colasinski: Okay.
Mr. Dale: Thank you, Jen. Ms. DeVries: Sure.
Mr. Dale: We hope everything gets resolved quickly and effectively for your flooding

Ms. DeVries: I hope so too.
Mr. Dale: With that, I’ll entertain a motion to adjourn.
Mr. Carnesale: One more comment. In addition to the bench being placed there, there

was an event that occurred there with all of the companies and people that were interested in the agricultural surrounding area. I had set up a CDD tent and was distributing our things as well. Since that point in time, I received a bunch of emails from other people that had specific areas there, because while I was there, I visited their tents. Okay? Those emails were very complimentary towards the VECDD as management taking a hold of the local economy. So, it’s not much that I was there, as the VECDD was there. Okay? The only reason that I received the emails is because when I went by, I gave them business cards. So, they had my email without having to look it up. We received a lot of good representation coming from the community just for having a tent for a few hours.
Mr. Dale: Good. Wonderful. Alright, if nobody else has anything, we need a motion to adjourn the meeting.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Colasinski seconded by Mr. Rysztogi with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

SECTION V

SECTION A

RESOLUTION 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2023/2024 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Viera East Community Development District (“District”) prior to June 15, 2023, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2023/2024 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 24, 2023

HOUR:	7:00 p.m.

LOCATION:	Multi-Purpose Room Faith Lutheran Church 5550 Faith Drive
Viera, FL 32955

TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Brevard County and the City of Rockledge at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET.  In accordance with Section 189.016,
Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget

on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 25th DAY OF MAY, 2023.

ATTEST:	VIERA EAST COMMUNITY
DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Its:	

Viera East
Community Development District

Proposed Budget
FY2024

May 25, 2023

Viera East Community Development District

Table of Contents

£.ages

General Fund

General Fund Narrative Capital Reserve
Debt Service- Series 2020

Debt Service Fund - Series 2020 Amortization Food and Beverage
Food and Beverage Narrative Golf Course
Golf Course Narrative

Recreation Fund Debt Service -Series 2012 Amortization

1-2

3-10

11

12

13

14

15-18

19-21

22-32

33

May 25, 2023

	
Actual	Adopted Budget	Actual Thru	Projected Next	Total Projected	Proposed
Budget		
	FY2022	FY2023	4 30 23	5 Months	@ 9 30 23	FY2024		
Revenues								
Maintenance Assessments	$808,157	$1,378,973	$1,352,558	$26,415	$1,378,973	$	1,378,973		
Golf Course AdministrativeServices	$56,280	$56,280	$32,830	$23,450	$56,280	$56,280		
Donations for Park Materials	$5,975	$5,000	$0	$500	$500	$5,000		
Miscellaneous Income- Farmers Market	$14,078	$20,000	$23,236	$1,000	$24,236	$20,000		
Interest Income	$55	$100	$1	$0	$1	$100		
Total Revenues	$8841544	$1,460,353	$1.408.625	$51.365	$1,459,991	$1,460,353	I	
Administrative Expenditures								
Supervisors Fees	$26,933	$30,519	$17,111	$12,222	$29,333	$30,519		
Engineering Fees	$3,430	$5,000	$1,288	$1,000	$2,288	$5,000		
Attorney's Fees	$20,558	$20,000	$9,837	$7,027	$16,864	$20,000		
Dissemination	$1,000	$1,000	$583	$417	$1,000	$1,000		
Trustee Fees	$4,041	$5,600	$3,267	$2,333	$5,600	$5,600		
Annual Audit	$7,500	$6,500	$3,792	$5,008	$8,800	$8,900		
Collection Agent	$2,500	$2,500	$1,458	$1,042	$2,500	$2,500		
Management Fees	$103,454	$106,557	$62,158	$44,399	$106,557	$109,754		
Postage	$2,101	$1,500	$1,097	$784	$1,881	$2,000		
Printing& Binding	$5,280	$3,500	$598	$427	$1,025	$2,500		
Insurance- Liability	$6,996	$9,607	$5,141	$3,672	$8,813	$10,368		
Legal Advertising	$12,687	$1,500	$1,947	$1,000	$2,947	$2,500		
Other Current Charges	$277	$1,500	$269	$192	$462	$750		
Office Supplies	$200	$1,500	$23	$16	$39	$1,500		
Dues & Licenses	$175	$175	$175	$0	$175	$175		
Information Technology	$4,250	$4,378	$2,554	$1,824	$4,378	$4,509		
Total Administrative	$201,382	$201,336	$111,298	$81,363	$192,661	$207,5751	
Operating Expenditures							
Salaries	$155,761	$159,817	$86,363	$61,688	$148,050	$162,392	
Administration Fee	$1,113	$1,354	$687	$490	$1,177	$1,228	
FICA Expense	$11,229	$12,226	$6,976	$4,983	$11,959	$12,423	
Health Insurance	$17,299	$23,159	$10,233	$4,000	$14,233	$10,000	
Workers Compensation	$2,458	$3,132	$1,377	$984	$2,361	$3,348	
Unemployment	$681	$1,078	$581	$415	$996	$1,078	
Other Contractual	$13,364	$12,000	$5,825	$4,161	$9,987	$12,000	
Marketing- Lifestyle/Amenities	$19,110	$18,000	$22,394	$15,996	$38,389	$28,800	
Training	$0	$500	$0	$0	$0	$0	
Uniforms	$0	$500	$263	$188	$451	$500	
Bonus Program	$0	$0	$40,166	$0	$40,166	$0	
Total Operating	$221,015	$231?66	$174,864	$92,904	$267,768	$231,7691	
Maintenance Expenditures							
Canal Maintenance	$9,990	$14,000	$0	$10,000	$10,000	$14,000	
Lake Bank Restoration	$24,000	$30,000	$0	$15,000	$15,000	$30,000	
Environmental Services	$2,857	$20,000	$825	$10,000	$10,825	$20,000	
Water Management System	$113,947	$115,000	$73,599	$52,571	$126,169	$130,000	
Midge Control	$0	$10,000	$0	$5,000	$5,000	$10,000	
Contingencies	$3,157	$2,000	$1,650	$500	$2,150	$2,000	
Fire Line Management	$2,000	$3,500	$0	$2,000	$2,000	$3,500	
Basin Repair	$117	$3,000	$57	$1,000	$1,057	$3,000	
Total Maintenance	$156,068		$197,500	$76,130	$96,071 	$172,201  	$212,soo i	

	
Actual	Adopted Budget	Actual Thru	Projected Next	Total Projected	Proposed Budget	
	FY2022	FY2023	4 30 23	S Months	9 30 23	FY2024	

Grounds Maintenance Expenditures
Salaries	
$134,363	
$176,074	
$82,214	
$58,724	
$140,938	
$214,392	
Administrative Fees	$2,226	$3,010	$1,180	$843	$2,023	$2,320	
FICA	$9,836	$13,970	$6,720	$4,800	$11,520	$18,268	
Health Insurance	$18,182	$31,692	$10,113	$7,223	$17,336	$17,975	
Workers Compensation	$2,188	$3,601	$1,326	$947	$2,273	$4,420	
Unemployment	$897	$2,734	$1,124	$803	$1,926	$2,484	
Telephone	$7,286	$7,020	$4,358	$3,113	$7,470	$7,800	
Utilities	$9,600	$10,032	$5,182	$3,702	$8,884	$10,032	
Property Appraiser	$1,989	$1,990	$1,989	$0	$1,989	$1,990	
Insurance- Property	$2,635	$2,479	$1,684	$1,203	$2,886	$3,411	
Repairs	$20,754	$20,000	$12,748	$9,105	$21,853	$20,000	
Fuel	$21,478	$21,000	$11,130	$7,950	$19,080	$21,000	
Park Maintenance	$12,838	$17,500	$21,437	$15,312	$36,750	$30,000	
Sidewalk Repair	$0	$10,000	$6,057	$2,500	$8,557	$10,000	
Chemicals	$3,309	$4,000	$1,339	$956	$2,295	$4,000	
Contingencies	$3,857	$4,000	$635	$454	$1,089	$4,000	
Refuse	$6,820	$6,000	$5,925	$4,232	$10,157	$9,500	
Office Supplies	$0	$750	$0	$250	$250	$0	
Uniforms	$3,378	$3,000	$1,794	$1,281	$3,075	$3,000	
Fire Alarm System	$6,139	$7,500	$3,658	$2,613	$6,270	$7,500	
Rain Bird Pump System	$28,041	$27,581	$16,549	$11,821	$28,369	$27,585	
Park Materials	$2,773	$10,000	$0	$5,000	$5,000	$10,000	
Bay Hill Flow Way Maintenance	$0	$25,000	$0	$15,000	$15,000	$25,000	
Maintenance Reserve- Transfer Out	$5,000	$420,817	$420,817	$0	$420,817	$353,832	
Maintenance Reserve-Transfer Out (Excess)	$0	$0	$0	$51,554	$51,554	$0	
Total Grounds Expenditures	$3031588		$829,751		$6171977	$209.385 		$827 61 		s000.so9  I	
Total Expenses	  $882.053   $114601353	$9801269	$479?22 		$11459,991 	 $1,460.3531	
Excess Revenue/(Expenditures)		$2,491	$0		$42R356	{$4283561		$0		$0 I	

FY2023		

FY2024		

Net Assessment- General		$	1,350,028 $	1,350,028 Net Assessment- Recreation	 $		28,945  i		28,945 
Total Net Assessments	$	1,378,973  $	1,378,973
Discounts @ 6%	 $	88020  $	88,020 
Gross Assessment	Is	11466:993  $	1,466,9931

Assessable Units - Residential		 4,204	4,204 Assessable Units - Non-Residential		1:869	 liJ!69 
Total Units	6073	6,0731

Gross Assessment per Unit - General Fund	$	236  $	236	
Gross Assessment per Unit - Recreation	$	129  $	129	

I

Gross Assessment per Unit - Debt Service	 $	139	$	139 
I$	504  $	so4 

Revenues;

Maintenance Assessments
The District will levy a Non-Ad Valorem Assessment on all the assessable property within the District in order to pay for its operating and maintenance expenditures incurred during the Fiscal Year.

Golf Course Administrative Services
Represents Golf Course Fund portion of salary and benefits for employees paid from the General Fund		

I Description	Amount 	
Base	$ 75,000	
10% of Maintenance Supervisor	$  (7,280)	
50% of Labor Position	$ (11,440)	
Total	$ 56,280	

Annual  I

Interest Income
The District will earn interest on balances invested during the year

Administrative Expenditures;
SupeJYisors Fees
The amount paid to each supervisor for the time devoted to District business and meetings is
determined by Chapter 190, Florida Statutes, at $200 per meeting. Amount is based on five supervisors receiving fees for two meetings per month.

Engineering Fees
The District's engineer, Robb & Taylor Engineering Solutions Inc, will be providing general engineering services to the District, which includes preparation and attendance of monthly board meetings.

Attorney Fees

Legal Counsel;
Shutts and Bowen LLP 300 South Orange Avenue Suite 300
Orlando, FL 32801
Telephone: (407) 835-6759
Fax: (407) 849-7288

The District's legal counsel, Shutts and Bowen, will be providing general services, which include attendance and preparation for monthly board meetings. Also, services include reviewing contracts, agreements, resolution·s, rule amendments, etc.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

o	Series 2020 Special Assessment Revenue Bond	$1,000

Trustee Fees
The District will pay annual trustee fees for Series 2020 Special Assessment Revenuie Bond.

Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm. The estimated cost of the audit is based on the prior fiscal year and will be shared with the Recreational Fund.

Collection Agent
Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District's Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collector.
	Contractor	Services	Monthly  Annual I
GMS- Centrai Florida, LLC Assessments	$  208	$  2,500

Management Fees
The District has contracted with GMS-Central Florida, LLC to provide Accounting and Administrative Services for the District. The services include, but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, financial reporting, annual audits, etc.

Postage
Mailing of Board Meeting agendas, checks for vendors, overnight deliveries and any other required correspondence. Amount is based on prior years cost.

Printing & Binding
Printing and binding agenda packages for board meetings, printing of computerized checks, District Brochures, correspondence, stationary, envelopes etc.

Insurance- Liability
The District's general liability, public official's liability, and automobile insurance coverage is provided by EGIS Insurance and Risk Advisors.

Description	Admin Amount	Field Amount	Annual Amount	
General Liability	$	6,377	$	$	6,377	
POL/EPLI	$	3,991	$	$	3,991	

Property
Total

$	$	3,411	$	3,411
$ 10,368	$  3,411	$ 13,779

Legal Advertising
Advertising of monthly board meetings, public hearings, and any other legal advertising that may be required.

Other Current Charges
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Office Supplies
Any supplies that may need to be purchased during the Fiscal Year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues & Licenses
The District is required to pay an annual fee to the Department of Community Affairs for
$175. This is the only anticipated expenditure for this category.

Information Technology
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

QperatiuK Expenditures;
Salaries & Wages •
The District currently has a General Manager and 1 full time employee to handle the operations of the District. The proposed amount includes a 3% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $14 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Policy Number	Insurance Description

United Healthcare

Colonial Life Combined

591637

E3682663 007394312

Health, Accidental Death, Dental, Vision, Life, and Long Term Disability
Life, Accident, Short Term Disability Accident and Disability

Workers Compensation

The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Other Contractual
Miscellaneous fees and contracts incurred for the District.
IDescription

Annual Amount

ADT Security	$	5,423	
Ecolab Pest Elimination	$	4,920	
Xelar Copier	$	1,444	
Additional Contract Funds	$	213	
Total Annual Budget	 $ 12,000 	

Marketing- Lifestyle/Amenities
The District is in contract with Unique Webb Consulting to provide Lifestyle and Marketing services which include, but are not limited to social media publications, strategy planning, blogging, videography, photography, event planning, and marketing.

Training
Expense involved in providing training for staff.

Uniforms
Expense involved in providing uniforms for the administration staff.

Maintenance Expenditures:
Canal Maintenance
Represents cost associated with the maintenance of the canals located east and west of 1-95. The canals east of 1-95 are maintained by various contractors paid by the District on an "as needed" basis. The canals west of 1-95 are maintained by A Duda & Sons and billed to the District

Lake Bank Restoration
Allocation of funds dedicated for lake bank restoration throughout the District.

Environmental Services
The District will incur the following costs related to maintaining and managing the various conservation areas (wetlands and uplands), which are the responsibility of the District. The amount is based upon the current contract with Kevin L. Erwin, plus an allowance for additional services from other providers that may be required. Services provided under this budget item may include the following:

Wetland Monitoring Reports as required by SJRWMD and USACOE.
Wetland Maintenance, removal of exotic species as required to conform to permit requirements.

Habitat Management, including burns of preserved areas as required within the approved Habitat Management Plan(s).
Permit Compliance and General Services as required.

Water Management System
The District currently has a contract with ECOR Industries, Inc. to provide Aquatic Maintenance Service for the District's Lakes.

Descri tion

Monthly	Annual
Amount	Amount

Natural Areas Management	$	4,012	$	48,149	
Wingate & Auburn Lake Aquatic Weed Control	$	809	$	9,704	
Bayhill Wetland Maintenance	$	380	$	4,560	
Natural Vegitation Management (Bi-Monthly)	$	200	$	1,200	
Woodside Park	$	200	$	2,400	
Aquatic Weed Control	$	4,147	$	49,768	
Header Canal Maintenance (Quarterly)	$	1,540	$	6,160	
Unanticipated Repairs/Improvements		$	8,059	

Total	 $11,288	$ 130,000 

Midge Control
Lake spraying for midge control throughout the COD.

Contingencies
Any miscellaneous expenses incurred by the District that were not previously budgeted.

Fire Line Maintenance
Expenses related to the maintenance of the various Fire Lines throughout the District. This mainly includes the mechanical removal of vegetation between homeowners' property and conservation areas in order to slow or stop the spread of wildfire.

Basin Repair
Expenses related to the repair and maintenance of the drainage structures at District Basins III, IV, and V. The drainage structures that get repaired are the outfalls (connect lakes) and the floways (connect lakes to St Johns River).

Grounds Maintenance Expenditures:
Salaries & Wages
The District currently has a 5 full time and 1 part time employee's to handle the grounds maintenance of the District. The proposed amount includes a 3% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of$14 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Policy Number	Insurance Description

United Healthcare

Colonial Life Combined

591637

E3682663 007394312

Health, Accidental Death, Dental, Vision, Life, and Long Term Disability
Life, Accident, Short Term Disability Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Telephone
Expenses incurred for the telephone and fax machine.

Monthly	Annual

!vendor BluelineTelecom Group Contingency
Total

Amount	Amount	
$	606	$	7,272
$	528
$	7,800

Utilities
The District has the following utility account with Florida Power and Light to provide electricity for the maintenance building.

Monthly			Annual Vendor		Account	 Amount		Amount  FPL	83490-45156	$	680	$		8,160
Contingency	 $	1,872
Total	$ 10,032

Property Appraiser
Fees incurred for the Brevard County Property Appraiser performing work in support of processing and distributing non-ad valorem assessment information. The cost for the FY2024 year will be $1,990.

Insurance- Property
Represents the amount paid for the property portion of the insurance premium with EGIS Insurance and Risk Advisors. The property includes vehicles, equipment, etc.

Admin		Field		Annual Description	Amount	Amount	Amount 
General Liability	$	6,377	 $	$	6,377 POL/EPLI	$	3,991	$	$	 3,991
Property	$ 	$	3,411	$	3,411
Total	 $ 10,368	  $  3,411    $ 13,779 

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Fuel
Costs related to fuel purchased for grounds maintenance machinery that occur during the fiscal year.

Park Maintenance
Represents cost associated with the maintenance of the parks and trails located within the district.

Sidewalk Repair
Represents cost associated with the repair of the sidewalks located within the district.

Chemicals
Includes fungicide applications, herbicide applications, insecticide applications needed to maintain the grounds.

Contingencies
Represents any miscellaneous expenses incurred by the District that were not previously budgeted.

Refuse
Estimated costs for refuse services to empty dumpster(s) twice monthly by Danny's Recycling & HAU is:		
	Contractor	Services	Monthly	Annual	

Danny's Recycling & HAU Empty Dumpster $ 750 Contingency
Total

$	9,000
$	500
$	9,500

Office Supplies
Costs for items used in office.

Uniforms
The District is in contract with Unifirst to supply uniforms for the Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Monthly	Annual
 Vendor	 Amount	Amount 

Fire and Burgla,y Alarm System

Unifirst Contingency Total

$	219	$	2,624
$	376
$  3,000

The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations.

Monthly		Annual Description	Amount	Amount 
System Monitoring	$	98	$	1,176	
Equipment Lease	$	511	$	6,135	
Contingency		$	189	
Total Annual Budget		  $	7,500	

Rain Bird Pumv System
The District will be financing a new pump system for irrigation through Rain Bird.

Monthly

Annual I

!vendor
Rain Bird
Total Annual Budget

Amount	Amount 
$ 2,298	$ 27,581
$27,581

Maintenance Reserves - Transfer Out
Funds allocated annually to insure available cash for ongoing operations of the District and for major repair or replacement of capital items.

Maintenance Reserves - Transfer Out (PY Excess)
Represents projected excess funds above operating capital requirements in the General Fund.

Potential Caoital Reserve Split

Beginning Balance- 9/30/22 Interest Income

	General E11nd 
$	276,518
$

GalfC1mcse 	Iil1al
$	561,415  $	837,933

$

-	$

3,645

Viera East Community Development District
Capital Reserve Fund
Proposed Budget FY 2024

	Adopted
Budget	Actual Thru	Projected Next	Total Projected	Proposed
Budget		
	FY2023	4/30/23	5Months	@ 9/30/23	FY2024		
Revenues							
Beginning Fund Balance	$848,174	$837,933	$0	$837,933	$1,551,698		
Interest Income	$500	$3,145	$500	$3,645	$500		
Reserve Funding- Transfer In (General)	$420,817	$420,817	$0	$420,817	$353,832		
Reserve Funding- Transfer In (Golf)	$252,806	$0	$252,806	$252,806	$219,899		
Reserve Funding- Transfer In (General Excess)	$0	$0	$51,554	$51,554	$0		
Reserve Funding- Transfer In (GolfExcess)	$0	$0	$0	$0	$0		

Total Revenues	$1,522,297	$1,2611896	$304.860	$11566-755	$2,125,929	I	
Expenditures							
Capital Outlay	$100,000	$14,997	$0	$14,997	$100,000		
Truck Maintenance	$25,000	$0	$0	$0	$25,000		
Bank Fees	$0	$30	$30	$60	$0		
Total Expenditures	$1251000	$15.027		$30 	$151057	$125,000 I	

Excess Revenues (Expenditures)	
$11397,297	
$1,2461868	
$3041830	
$115511698	$2.000,929 I	

FY23 Contributions	$	420,817	$	252,806	$	673,623	
FY22 Gross Profit	$	-	$	-	$	-	
FY23 Projected Excess	$	51,554	$	-	$	51,554	
FY23 Expenses	$		-	$	-	 $	 [15 0571	
Projected Excess Revenue Fund End ofFY23	$	 748,889  $	814,221  $ 1,551,698 	

Viera East Community Development District
Debt Service Fund Series 2020
Proposed Budget FY 2024

Adopted Budget	Actual Thru	Projected Next	Total Projected	Adopted Budget	
FY2023	4/30/23	5 Months	@ 9/30/23	FY2024	

Revenues					

	$	655,615	$	643,056	$	12,559	$	655,615  $	655,615	
	$	500	$	3,194	$	500	$	3,694  $	500	
	$	90,346	$	87,459	$	$	87,459  $	91,153	

I$	7461461	!	7331709	$	131059	$	7461768  $	747.268	

Special Assessments Interest Income Beginning Fund Balance

Total Revenues	I

Expeadit11tes		
5ecies 2020
lnterest-11/1		
$	90,308  $	
90,308	
$	$	
90,308	
$	85,558	
Principal- 5/1		$	475,000  $		$	475,000  $	475,000	$	475,000	
lnterest-5/1		$	90,308  $		$	90,308  $	90,308	$	85,558	
TotalExpenditures		$   655.615  $	901308	 $	565,308  $	6551615	 $	64611151	
Excess Revenues (Expenditures)	I $	901846	$	643,402	$	(552,249}	$	911153	$	10111531	
* Excess Revenues needed to pay the 11/1/24 lnterest Payment	$	80,658	

	
Land Use	
ERU	
Units	Total ERU	
Percenta e	Net Per Unit	Net Assessments	
Residental		1.00	4,204.0	4,204.00	84%	$	130.57	$	548,913.70	
		4.00	204.3	817.20	16%	$	522.28	$	106?01.30	
I Commercial		41408.30	51021.20			$  655,615.oo I	

I

NetAnnualAssessment

Viera East
Community Development District
Debt Service - Series 2020 Amortization Schedule

Date	
Bond Balance	
Interest	
Principal	
Interest	Fiscal Year Total	
						
11/01/20				$	52,497.38	$	52,497.38	
05/01/21	7,685,000			$	90,307.50		
11/01/21				$	90,307.50	$	180,615.00	
05/01/22	7,685,000			$	90,307.50		
11/01/22				$	90,307.50	$	180,615.00	
05/01/23	7,685,000	2.000%	$475,000	$	90,307.50		
11/01/23				$	85,557.50	$	650,865.00	
05/01/24	7,210,000	2.000%	$490,000	$	85,557.50		
11/01/24				$	80,657.50	$	656,215.00	
05/01/25	6,720,000	2.000%	$500,000	$	80,657.50		
11/01/25				$	75,657.50	$	656,315.00	
05/01/26	6,220,000	2.000%	$795,000	$	75,657.50		
11/01/26				$	67,707.50	$	938,365.00	
05/01/27	5,425,000	2.000%	$380,000	$	67,707.50		
11/01/27				$	63,907.50	$	511,615.00	
05/01/28	5,045,000	2.000%	$385,000	$	63,907.50		
11/01/28				$	60,057.50	$	508,965.00	
05/01/29	4,660,000	2.000%	$395,000	$	60,057.50		
11/01/29				$	56,107.50	$	511,165.00	
05/01/30	4,265,000	2.125%	$400,000	$	56,107.50		
11/01/30				$	51,857.50	$	507,965.00	
05/01/31	3,865,000	2.600%	$410,000	$	51,857.50		
11/01/31				$	46,527.50	$	508,385.00	
05/01/32	3,455,000	2.600%	$425,000	$	46,527.50		
11/01/32				$	41,002.50	$	512,530.00	
05/01/33	3,030,000	2.600%	$435,000	$	41,002.50		
11/01/33				$	35,347.50	$	511,350.00	
05/01/34	2,595,000	2.600%	$445,000	$	35,347.50		
11/01/34				$	29,562.50	$	509,910.00	
05/01/35	2,150,000	2.750%	$455,000	$	29,562.50		
11/01/35				$	23,306.25	$	507,868.75	
05/01/36	1,695,000	2.750%	$470,000	$	23,306.25		
11/01/36				$	16,843.75	$	510,150.00	
05/01/37	1,225,000	2.750%	$485,000	$	16,843.75		
11/01/37				$	10,175.00	$	512,018.75	
05/01/38	740,000	2.750%	$740,000	$	10,175.00		

I	
I	I	$7,685,ooo	I $	1,992,5s4.8s	I $	8,921,409.ss	

I	I

Viera East Community Development District
Restaurant· Hook and Eagle
Proposed Operating Budget
Fiscal Year 2024	\

Actual	Adopted Budget	Actual Thru	Projected Next	Total Projected	Proposed Budget	
FY2022	FY2023	4 30 23	5 Months	@9 30 23	FY2024	

Food Sales	$245,091	$290,000	$188,637	$134,740	$323,377	$326,660	
Snack Sales	$781	$20,000	$3,961	$2,829	$6,790	$10,000	
Beverage Sales	$37,644	$29,250	$26,566	$18,976	$45,541	$31,005	
Beer Sales	$141,813	$169,000	$105,243	$75,174	$180,417	$179,140	
Wine Sales	$9,309	$11,700	$3,646	$2,604	$6,250	$12,402	
Liquor Sales	$80,447	$87,000	$69,104	$49,360	$118,463	$92,220	
Total Revenues	$515,085	$606,950	$397,156	$283,683	$680,839	$651,4271	
Restaurant &:penciitures							
Restaurant Manager Contract	$65,000	$65,000	$37,917	$27,083	$65,000	$65,000	
Salaries	$137,201	$164,037	$99,382	$70,987	$170,369	$176,746	
Administrative Fee	$6,420	$8,832	$4,123	$2,945	$7,069	$8,034	
FICA Expense	$15,530	$12,166	$12,201	$8,715	$20,915	$14,648	
Health Insurance	$14,627	$20,243	$6,270	$4,479	$10,749	$8,813	
Workers Compensation	$2,168	$3,048	$1,486	$1,062	$2,548	$2,336	
Unemployment	$4,739	$5,408	$3,550	$2,536	$6,086	$5,750	
Telephone	$3,228	$3,200	$2,697	$1,927	$4,624	$5,250	
Utilities	$11,301	$12,000	$5,621	$4,015	$9,636	$10,000	
Pest Control	$1,069	$1,200	$731	$522	$1,253	$1,200	
Merchant Fees	$0	$0	$13,834	$9,882	$23,716	$25,000	
Equipment Lease	$1,394	$1,300	$1,132	$808	$1,940	$1,500	
Repairs	$7,016	$7,500	$7,133	$5,095	$12,228	$7,500	
Kitchen Equipment/Supplies	$6,844	$3,000	$675	$482	$1,156	$3,000	
Paper & Plastic Supplies	$9,067	$10,000	$6,886	$4,919	$11,805	$10,000	
Operating Supplies	$25,849	$30,000	$12,806	$9,147	$21,953	$25,000	
First Aid	$206	$500	$0	$250	$250	$500	
Entertainment	$14,105	$10,000	$10,550	$7,536	$18,086	$14,400	
Delivery/Gas	$3,857	$5,000	$4,325	$3,089	$7,414	$6,000	
Uniforms	$474	$1,000	$0	$500	$500	$750	
Dues & License	$4,799	$5,000	$5,767	$4,119	$9,886	$5,000	
Total Restaurant Expenditures	$334,893	$368,434	$237,087	$170,098	$407,184	$396,4271	
CnstofGoods 'io/d
Food Cost	
$105,765	
$124,000	
$87,414	
$62,438	
$149,852	
$130,000	
Snack Cost	$7,657	$10,000	$1,512	$1,080	$2,593	$5,000	
Beverage Cost	$19,777	$11,700	$9,933	$7,095	$17,028	$15,000	
Beer Cost	$61,958	$59,150	$44,247	$31,605	$75,853	$70,000	
Wine Cost	$4,224	$4,095	$2,615	$1,868	$4,483	$5,000	
Liquor Cost	$25,650	$26,100	$20,892	$14,923	$35,816	$30,000	
Total CostofGoods Sold	  $225,031	$235,045	$166,614	$119,010	$285,625 	$2SS,OOO I	
Total Revenues	$515,085   $606,950	$397,156	$283,683	$680,839 	$6S1,4271	
Total Expenditures	  $559,923	$603,479	$403,701	$289,108	$692,809 	$6S1,4271	

Operating Income (Loss)	
\$44,838J	
$3,471	
!$6,5451	
[$5,425J	
($11,9691	so I	
IYD.ll Qp_ecatiog RllllflDllfl l!£x111 odltua:d							
lnterfund Transfer Out- Golf Course	$0	($3,471)	$0	$0	$0	$0	
Interfund Transfer In- Golf Course	$0	$0	$0	$11,969	$11,969	$0	

Total Non Operating Revenues/(Expenditures)	
	$0 	
($3,471J	
	$0 	
$11,969		$11,969	so I	
Net Non Operating Income/ (Loss)	!$441838J	$0	!$6,545J	$6,545	$0	so I	

14	May 25, 2023

Revenues:

Food
Represents all food sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Wine
Represents all wine sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Beer
Represents all beer sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Beverage
Represents all non-alcoholic beverage sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Liquor
Represents all liquor sales for Hook and Eagle Tavern. Also includes all catering and banquet sales.

Expenditures:
Restaurant Manager Contract Salaries & Wages
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of
the District. The proposed amount includes a 3% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of$14 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

	Provider	Policy Number  Insurance Description
United Healthcare	591637	Accidental Death, Dental, Vision,
Life, and Long Term Disability
Health First	114619	Health
Colonial Life		E3682663	Life, Accident, Short Term Disability Combined	007394312	 Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Telephone
The District has internet and TV services through Charter Communications for Hook & Eagle Tavern.

!vendor

Monthly	Annual
Amount	Amount

Charter Communications	$	421	$	5,052	
Contengincy		$	198	
Total		 $	5,250 	

Utilities
The District has accounts with City of Cocoa and FPL for utilities in Hook & Eagle Tavern.

Monthly		Annual Vendor	Account	Amount	Amount 
FPL	03449-33189	$	750	$	9,000	
City of Cocoa	150351-112664	$	200	$	2,400	
Contingency			$	600	
Total			 $ 12,000 	

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

!vendor

Monthly	Annual
Amount	Amount

Ecolab Pest Elimination	$	95	$	1,141	
Contingency			$	59	
Total		 $	1,200 	

Equipment Lease
The estimated cost to Ecolab for the dish machine rental.

!vendor	Monthly Amount	Annual Amount	
Ecolab	$	107	$	1,281	
Contingency			$	219	
Total		 $	1,500 	

Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Kitchen Equipment/Supplies
Represents various operating supplies purchased such as thermometers, silverware, microwave, storage cabinets, etc.

Paper & Plastic Supplies
Represents various operating supplies purchased such as paper towels, plastic utensils, paper plates, etc.

Operating supplies
Represents various operating supplies purchased

First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year.

ood & Beverage Operating Budget

Delivery/Gas
The District has an account with Florida City Gas for natural gas for Hook & Eagle Tavern. Also includes any fuel surcharges for deliveries to the restaurant.

Monthly	Annual
 Vendor	 Account	Amount	Amount 

Florida City Gas	83490-45156

$	400	$

4,800

Contingency- Delivery Fees
Total

 $	1,200 
$	6,000

Uniforms
The District is in contract with Unifirst to supply uniforms for the Golf Course Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Dues and License
Represents the cost of all restaurant operating licenses through DPBR.

COGS:

Food
Represents food supplies purchased for the restaurant or catering events.

Snack
Represents snacks purchased for the restaurant.

Beer
Represents beer purchased for the restaurant.

Wine
Represents wine purchased for the restaurant.

Liguor
Represents liquor purchased for the restaurant.

Other Sources and Uses:

Transfer In- Golf Course
Represents the Golf Course's obligated amount to transfer to Food & Beverage should there be a shortfall in the operating account.

Actual	Adopted Budget	Actual
Thru	Projected
Next	Total Projected	Proposed Budget	
FY2022	FY20Z3	4 30 Z3	S Months	@ 9 30 Z3	FYZ024	

Greens Fees	$1,728,908	$1,775,027	$1,291,259	$520,359	$1,811,618	$1,828,278	
Gift Cards- Sales	$11,750	$25,000	$15,774	$11,267	$27,041	$25,750	
Gift Cards- Usage	($16,406)	($25,000)	[$11,770)	[$8,407)	($20,177)	($25,750)	
Season Advance/Trail Fees	$265,534	$240,000	$87,591	$62,565	$150,156	$240,000	
Associate Memberships	$27,025	$42,000	$18,328	$13,091	$31,419	$42,000	
Driving Range	$94,307	$80,000	$63,078	$45,056	$108,134	$82,400	
Golf Lessons	$3,800	$2,100	$2,385	$1,704	$4,089,	$2,163	
Merchandise Sales	$119,370	$115,000	$79,991	$57,137	$137,128	$118,450	
Assessments -Recreation Operating	$18,232	$18,239	$10,635	$7,597	$18,232	$18,239	
Miscellaneous Income	$12,553	$15,000	$50,589	$36,135	$86,725	$15,000	

Total Revenues	$2,265,073	$2,287,366	$1,607,860	$746,503	$2,354,363	sz,346,sJo I	
Geneml fapeuditures							
Other Contractual Services	$14,865	$15,000	$12,120	$8,657	$20,777	$20,000	
Telephone	$1,759	$2,500	$1,358	$970	$2,328	$2,500	
Postage	$0	$2,000	$0	$0	$0	$0	
Utilities	$4,360	$5,500	$2,618	$1,870	$4,487	$5,400	
Repairs & Maintenance	$16,421	$15,000	$11,919	$5,000	$16,919	$15,000	
Marketing- Golf Marketing	$19,721	$35,000	$12,146	$8,676	$20,822	$35,000	
Bank Charges	$82,269	$40,000	$35,512	$25,365	$60,877	$45,000	
Office Supplies	$4,768	$4,500	$2,772	$1,500	$4,272	$4,500	
Operating Supplies	$3,464	$4,000	$1,707	$1,219	$2,926	$4,000	
Dues, Licenses & Subscriptions	$10,228	$9,500	$180	$5,000	$5,180	$9,500	
Drug Testing- All departments	$0	$500	$0	$250	$250	$500	
Training. Education & Employee Relations	$1,153	$3,000	$1,744	$1,246	$2,990	$3,000	
Contractual Security	$4,005	$3,000	$2,092	$1,494	$3,586	$4,000	
IT Services	$9,732	$3,000	$1,767	$1,000	$2,767	$3,000	

Total Golf Course Expenditures	$172,744	$1421500	$85,934	$62,247	$148,181	$1s1,40o I	
Golf Operqtinnv·							
Salaries	$232,919	$247,235	$154,623	$110,445	$265,068	$294,580	
Administrative Fee	$15,893	$18,767	$7,924	$5,660	$13,585	$12,876	
FICA Expense	$17,363	$18,913	$12,327	$8,805	$21,133	$21,667	
Health Insurance	$10,255	$12,353	$7,788	$5,563	$13,352	$12,632	
Workers Compensation	$3,781	$4.846	$2,411	$1,722	$4,134	$5,890	
Unemployment	$5,434	$10,853	$4,251	$3,037	$7,288	$10,828	
Golf Printing	$1,574	$2,500	$0	$1,000	$1,000	$2,500	
Utilities	$21,417	$22,500	$11,495	$8,211	$19,707	$22,500	
Repairs	$1,647	$1,000	$424	$500	$924	$1,000	
Pest Control	$1,072	$1,300	$571	$408	$978	$1,300	
Supplies	$11,452	$12,000	$10,630	$5,000	$15,630	$12,000	
Uniforms	$0	$1,500	$0	$500	$500	$1,500	
Training, Education & Employee Relations	$0	$2,000	$0	$1,000	$1,000	$2,000	
Cart Lease	$85,796	$87,763	$50,492	$36,066	$86,558	$87,000	
Cart Maintenance	$6,153	$5,000	$539	$2,500	$3,039	$5,000	
Driving Range	$8,028	$10,000	$3,772	$3,500	$7;l.72	$10,000	
Total Golf Operation Expenditures	$422,784	$458,530	$267,249	$193,917	$461,166	sso3,z73 1	

	
Actual	Adopted
Budget	Actual
Thru	Projected Next	Total Projected	Proposed Budget	
	FY2022	FY2023	4 30/23	5 Months	@ 9 30 23	FY2024	
Merchandise  Sales·							
Cost of Goods Sold	$72,700	$80,000	$86,403	$35,000	$121,403	$90,000	

Total MercbandiseSales	
$72,700	
$80,000	
$86,403	
$35,000	
$121,403	$90,000 I	
G.D. f C'Jm:s:e. MaiatelUZlla!'							
Salaries	$424,243	$433,512	$258,945	$184,961	$443,906	$450,143	
Administrative Fees	$7,632	$8,176	$3,757	$2,684	$6,441	$5,368	
FICA Expense	$31,791	$32,900	$20,920	$14,943	$35,862	$36,471	
Employee Insurance	$31,096	$41,298	$14,852	$10,609	$25,461	$38,695	
Workers Compensation	$6,722	$9,420	$4,342	$3,101	$7,443	$9,328	
Unemployment	$4,116	$7,165	$3,409	$2,435	$5,843	$7,160	
Fire Alarm System	$0	$4,000	$0	$0	$0	$0	
Utilities/Water	$26,324	$26,200	$16,174	$11,553	$27,728	$30,000	
Repairs	$34,608	$48,000	$31,691	$15,000	$46,691	$48,000	
Fuel &Oil	$44,064	$40,000	$22,799	$16,285	$39,083	$40,000	
Pest Control	$1,440	$1,500	$1,186	$847	$2,033	$1,800	
Irrigation/Drainage	$9,544	$30,000	$5,684	$5,000	$10,684	$20,000	
Sand and Topsoil	$14,669	$26,500	$7,399	$7,500	$14,899	$26,500	
Flower/Mulch	$5,295	$7,000	$6,949	$3,500	$10,449	$7,000	
Fertili:rer	$163,821	$175,000	$83,423	$59,588	$143,010	$175,000	
Seed/Sod	$0	$16,500	$1,368	$5,000	$6,368	$16,500	
Trash Removal	$2,518	$3,000	$1,491	$1,065	$2,556	$3,000	
Contingency	$11,317	$6,000	$5,444	$3,889	$9,333	$7,500	
First Aid	$779,	$800	$332	$237	$569	$800	
Operating Supplies	$13,669	$15,000	$12,871	$7,500	$20,371	$15,000	
Training	$2,871	$2,000	$2,561	$500	$3,061	$2,000	
Ianitorial Supplies	$56	$1,000	$337	$241	$577	$1,000	
Janitorial Services	$11,372	$20,000	$10,021	$7,158	$17,179	$20,000	
Soil & Water Testing	$1,663	$1,000	$0	$500	$500	$1,000	
Uniforms	$10,898	$10,000	$6,309	$4,507	$10,816	$10,000	
Equipment Rental	$403	$2,000	$2,756	$1,969	$4,725	$2,000	
Equipment Lease	$164,173	$187,550	$98,302	$70,215	$168,517	$187,550	
Small Tools	$0	$500	$0	$0	$0	$0	

Total Golf Course Maintenance	$1,025,083	$1,156,021	$623,321	$440,785	$1,064,106	s1.161,s1s  I	
d.m iais:tl:Jl.tiJl.e. B.rIJe.r:uiitua::i.·							
Legal Fees	$5,886	$1,500	$2,041	$1,000	$3,041	$1,500	
Engineering	$6,590	$0	$0	$0	$0	$0	
Arbitrage	$900	$600	$350	$250	$600	$600	
Dissemination	$1,000	$1,000	$583	$417	$1,000	$1,000	
Trustee Fees	$8,178	$4,100	$2,502	$1,787	$4,289	$4,100	
Annual Audit	$1,500	$1,500	$875	$625	$1,500	$1,500	
Golf Course Administrative Services	$56,280	$56,280	$32,830	$23,450	$56,280	$56,280	
Insurance	$92,124	$111,000	$58,840	$42,029	$100,869	$133,663	
Property Taxes	$13,596	$15,000	$8,542	$6,102	$14,644	$15,000	
Total Administrative Expenditures	$186,054	$190,980	$106,563	$75,659	$182,223	$213,6431	

Renewal & Replacement	

$0	

$252,806	

$0	

$252,806	

$252,806	

$219,899	
Total Reserves	$0	$252,806	$0	$252,806	$252,806	$219,899	

Total Revenues		$2,265,073	$2,287,366	$1,607,860	$746,503	$2,354,363  $2,3461S30

Total Expenditures		$1,879,366  $2,2801837	$11169,471  $1,060,414	$2,229,885	$2,340,030 

Operating Income (Loss)	S385,707	$6,529	$438,389	[$31319111	$124,479	$6,500

	
Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total Projected	Proposed
Budget	
	FY2022	FY2023	4 30 23	5 Months	@ 9 30/23	FY2024	

Qlao Qzl.e.mli.DII.  HaeaHes .:ar1iwms;l·	
Assessments -Recreation Debt Service	

$682,778	

$560,250	

$326,817	

$233,433	

$560,250	

$560,250	
Interest Income	$202	$1,000	$3,967	$500	$4,467	$1,000	
Reserve Funding- Transfer Out (PY Excess)	($6,694)	$0	$0	$0	$0	$0	
lnterfund Transfer In- Restaurant	($450,000)	$3,471	$0	$0	$0	$0	
lnterfund Transfer Out- Restaurant	$0	$0	$0	($11,969)	($11,969)	$0	
Gain on Sale of Asset	$300	$0	$0	$0	$0	$0	
Interest Expense	($140,425)	[$101,250)	($59,063)	($42,188)	($101,250)	($77,750)	
Principal Expense	($445,000)	($470,000)	($274,167)	($195,833)	($470,000)	($490,000)	
Total Non Operating Revenues/(Expenditures)	($3S81839)	[$6,S29J	[$2,44S]	[$1610S7)	[$18,S02I	[$6iSOOJI	
Net Non Operating Income/ (Loss)	$26,869	$0	$43S,944	[$329,968!	$10S,976	so I	

Revenues:
Greens Fees
Estimated revenue for public paid rounds of golf.

Gift Card- Sales
Estimated amount of gift cards sold that can be used for discounted rounds of golf, merchandise or restaurant purchases. The full amount of the sale is recorded as revenue at the time of purchase.

Gift Card- Usage
Estimated usage of gift cards once purchased. Once the gift cards have been used at the District, the amount used is recorded against the revenue.

Season Advance/Trail Fees
Estimated revenue of customers who purchase memberships to the District golf course in advance for the year.

Associate Memberships
Estimated costs of all associate memberships sold. The associate membership costs $79 and lasts for one year. The membership gets the member a 20% discount on golf rounds and other discounts on range balls, apparel, and USGA handicap service.

Driving Range
Estimated revenue from the District's driving range.

Golf Lessons
Estimated revenue from golfing lessons given at the golf course. The District leases the golf instruction program to the Mike Hogan Golf Academy.

Merchandise Sales
Estimated revenue of clothing, equipment, and supplies sold in the District's Pro Shop.

Assessments- Recreation Operations
The District will levy Non-Ad Valorem assessments in all the assessable property within the District to help fund all of the General Operating Expenditures for the fiscal year.

Miscellaneous Income
Estimated annual revenue for various miscellaneous charges billed and collected by the District.

General Expenditures:

Other Contractual Services
Contractual Services include the following contracts:

!vendor

Monthly Amount

Annual Amount

Brighthouse (Cable & Internet)	$	781	$ 9,373	
Waste Management (Dumpster Removal)	$	701	$ 8,411	
Great America Financial	$	120	$  1,444	
Apple Storage	$	12	$	146	
Amazon Prime	$	15	$	182	
Contingency		$	444	
Total Annual Budget		 $20,000 	

Telephone
Represents regular telephone lines, credit card, and Internet access. A portion of expenses related to the District are transferred to General Fund.

!vendor

Monthly	Annual
Amount	Amount

Cricket	$	194	$	2,328	
Contengincy		$	172	
Total		
 $	2,500 	

Postage
Mailing payroll checks, checks for vendors, overnight deliveries and any other required correspondence that is directly related to the golf course. A portion of expenses related to the District are transferred to General Fund.

Printing & Binding
Printing of computerized checks, brochures, correspondence, promotional cards, stationary, rack cards, envelopes, etc. A portion of expenses related to the District are transferred to General Fund.

Utilities
The District has the fo11owing utility accounts related to the operations:

Monthly	Annual	
Vendor	Account	Amount	Amount	
FPL	105 79-42334	$	180	$	2,160	
FPL	912 73-57086	$	30	$	360	
City of Cocoa	313093-70192	$	125	$	1,500	
City of Cocoa	150351-141774	$	75	$	900	
Contingency			$	480	
Total			 $	5,400 	

Repairs & Maintenance
Any miscellaneous repairs and maintenance, including electrical, plumbing, hardware, locksmiths, painting and HVAC. A portion of expenses related to the District are transferred to General Fund.

Marketing- Golf Marketing
Represents advertising for the golf course in the Yellow Pages, newspapers, periodicals, brochures and magazines, rack cards and holders, and promotional organizations. A portion of expenses related to the District are transferred to General Fund.

Bank Charges
Bank charges related to credit card usage, as well as account service charges for the operating checking account fund

Office Supplies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.

Operating Supplies
Represents various operating supplies purchased

Dues, Licenses & Subscriptions
The following represents the estimated cost for license, membership subscriptions and permit renewals for the fiscal year:

	Annual	
!vendor	Descri[!tion	Amount	
City of Rockledge	Business License	$	200	
Florida State Golf Association	Membership	$	150	
Florida State Golf Association	Handicap fees	5000	
Brevard County	Business Tax License	$	82	
FL Space	Membership	$	805	
Cocoa Beach Regional Chapter	Membership	$	535	
US Golf Association	Membership	$	150	
Amazon Prime	Membership	$	156	
GCSAA	Gold Membership	$	435	
Contingency		 $	1,987	
Total		 $  9,500 	

Training. Education & Employee Relations
Costs incurred in sending District personnel to any training seminars or having personnel trained on site for different aspects to more efficiently and effectively operate the golf course. Also, any expense incurred for staff meetings and help wanted ads.

Contractual Security
Security system costs for the maintenance and clubhouse alarm systems.

IT Services
Costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Golf Operations Expenditures;
Salaries & Wa&es
The District currently has a 1 full time and 30 part time employees to handle the Golf operations of the District. The proposed amount includes a 3% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $14 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Policy Number  Insurance Description

United Healthcare	591637	Accidental Death, Dental, Vision,
Life, and Long Term Disability
Health First	114619	Health
Colonial Life		E3682663	Life, Accident, Short Tenn Disability Combined	007394312	 Accident and Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Golf Printing
Printing for materials needed for the course.

Utilities
Estimated cost of basic utilities for Golf operations:

Vendor	
Account	Monthly
Amount	Annual
Amount	
FPL	03449-33189	$	585	$	7,020	
FPL	07938-52104	$	925	$ 11,100	
City of Cocoa	150351-112664	$	100	$	1,200	
Banleaco		$	202	$	2,421	
Contingency			$	759	
Total			$ 22,500	
Repairs
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

!vendor

Monthly	Annual
Amount	Amount

Ecolab Pest Elimination	$	95	$	1,141	
Contingency		  $	159	
Total		 $	1,300 	

Supplies
Estimated costs of miscellaneous supplies that the District may need to purchase for golf operations.

Uniforms
The estimated costs of uniforms for pro shop personnel. Once hired, all employees get a District golf shirt to wear during work hours.

Training, Education & EmL1loyee Relations
The District will incur the cost of the Assistant Pro Program and any training deemed necessary for the Pro Shop staff or cart facility personnel, for example, cart mechanics training and any help wanted ads.

Fuel
Costs for gasoline for all golf carts from Glover Oil Company.

Cart Lease
The expense related to leasing of carts for golf course.

!vendor

Monthly Amount

Annual Amount

The Huntington National	$  6,553	$  78,635	
The Huntington National	$	355	$	4,260	
Yamaha Lease	$	164	$	1,968	
Golf Cart	$	127	$	1,524	
Contingency		$	613	
Total		
 $  87,000 	

Cart Maintenance
The expense related to any repairs and maintenance of the golf carts that are incurred during the year.

Driving Range Sut1plies
Any expenses incurred related to the driving range operation, for example range balls, tokens, buckets, bag stands, clock rope and sand/water buckets.

Merchandise Sales
Cost of Goods Sold
Represents cost of clothing, equipment, and supplies sold in the Pro Shop.

Golf Course Maintenance;
Salaries & Wages
The District currently has 10 full-time and 4 part-time employee's to handle the golf course maintenance. The proposed amount includes a 3% cost of living increase for qualifying full time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $14 per employee.

FICA
Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upmi the proposed salaries and wages.

Health Insurance
Full time District Employee's are eligible for the following health benefits.

Provider	Policy Number	Insurance

United Healthcare Colonial Life Combined

591637
E3682663 007394312

Health, Accidental Death, Dental, Vision, Life, and Long Term Disability Life, Accident, Short Term Disability
Accidentand Disability

Workers Compensation
The District provides Workers Compensation Insurance for each of its employee's based upon statutory requirements and rates determined by Applied Business Solutions.

Unemployment
The District pays State and Federal unemployment for each employee based upon current rate structures.

Fire and Burglary Alarm System
The District is in contract with ADT to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations.

Utilities /Water
Estimated costs of basic utilities for the maintenance staff:

Monthly		Annual Vendor	Account	Amount	Amount 
FPL	83490-45156	$	2,000	$ 24,000	
City of Cocoa	313093-70192  $	422	$	5,064	
Contingency				$	936	
Total			 $ 30,000 	

Fuel & Oil
Costs related to fuel purchased for maintenance machinery that occur during the fiscal year.

Pest Control
The estimated costs for Ecolab Pest Elimination to provide monthly pest control services.

!vendor	Monthly	Annual I
Amount	Amount. 	
Ecolab Pest Elimination	$	143	$  1,716	
Contingency	$	84	
Total	$  1,800	

Irrie:ation /Draina1::e
Estimated irrigation and drainage maintenance expenditures that may occur during the fiscal year.

Sand /Topsoil
Cost related to sand and topsoil expenditures that may occur during the fiscal year. The District buys all supplies from Golf Specialties, Inc. Some supplies may include top-dress sand, divot sand, and shell rock for the golf course.

Flowers /Mulch
Estimated cost of flowers and mulch for the golf course and clubhouse.

Turf Nutrition Pro am
Estimated costs of fertilizer, herbicide, insecticide, fungicide and other chemicals needed for the golf course.

Seed/Sod
Cost of seed and sod expenditures for the golf course that may occur during the fiscal year.

Trash Removal
Estimated costs for trash removal services to empty dumpster(s) once a month by Waste Management at the golf course:

Monthly	Annual
!vendor	Amount	Amount 	
Waste Management, Inc.	$	213	$	2,556	
Contingency	$	444	
Total	$  3,000	

Contingencies
Funding of unanticipated costs.

First Aid
Cost of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year.

Office Supplies
Any office supplies that may need to be purchased during the fiscal year, i.e., paper, minute books, file folders, labels, paper clips, etc.

OperatinE Supplies
Represents various operating supplies purchased

Training
Training seminars for golf course maintenance staff.

janitorial Supplies
Costs of janitorial supplies that may occur during the fiscal year.

Soil & Water Testing
Costs for soil and water testing that may occur during the fiscal year.

Uniforms
The District is in contract with Unifirst to supply uniforms for the Golf Course Maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff.

Monthly				Annual Vendor		Amount			Amount  Unifirst	$	800		$			9,600 Contingency				 $				400
Total	 $	10,000 

Eguipment Rental
Rental oflarger capital items required for Course Maintenance.

Eguipment Lease
The District currently has the following equipment leases for the golf course:

!vendor

Monthly	Annual
Amount	Amount I

The Huntington National  $  6,541   $ 78,494 The Huntington National  $  1,066   $ 12,792 The Huntington National  $  5,116   $ 61,392 The Huntington National $ 281	 $ 3,371 The Huntington National $ 726	 $ 8,718 Wells Fargo Financial	 $  652   $  7,830 Dex Imaging	$   169	$  2,031
Contingency	$  12,923
Total	 $187,550 

Small Tools
Represents small tools purchased for golf course maintenance.

Administrative Expenditures:
Lee:al Fees
The District's attorney will be providing general legal services to the District that are directly related to operations of the golf course, i.e., reviewing contracts, agreements, resolutions, rule amendments, etc.

Arbitrage
The District will contract with an Independent certified public accounting firm to annually calculate the District's Arbitrage Rebate Liability on Special Assessments Revenue Bonds.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c212(b)(S), which relates to additional reporting requirements for un-rated bond issues.

Trustee Fees
The District issued Special Revenue Assessment Refunding Bonds, Series 2012 bonds that are deposited with a Trustee at U.S Bank.

Annual Audit
The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm.

Golf Course Administrative Services
Cost of Administrative services provided for the CDD.

loescription
Base
10% of Maintenance Supervisor 50% of Labor Position
Total

Annual
Amount	
$  75,000
$  (7,280)
$ (11,440)
$ 56,280

Insurance
EGIS Insurance and Risk Advisors provide the District's general liability, property, and crime insurance coverage. EGIS Insurance and Risk Advisors also provide a three year pollution policy.

Description	Annual Amount	
General Liability	$	26,605	
Property	$  107,058	
Total	$133,663	

I

Property Taxes
This amount is an estimate of property taxes that will need to be paid throughout this fiscal year.

Reserves
Renewal & Replacement
The golf course transfers 2% of its monthly revenues to the Capital Reserve Fund to help fund for equipment replacement and other capital expenditures estimated for the fiscal year.

Viera East
Community Development District

Date	
Bond Balance	
Interest	
Principal	
Interest	Fiscal Year
Total	
						
11/01/19	3,305,000			$	78,412.50	$	559,231.25	
05/01/20	3,305,000	4.375%	$410,000	$	78,412.50		
11/01/20	2,895,000			$	70,212.50	$	558,625.00	
05/01/21	2,895,000	4.625%	$425,000	$	70,212.50		
11/01/21	2,470,000			$	60,915.63	$	556,128.13	
05/01/22	2,470,000	5.000%	$445,000	$	60,915.63		
11/01/22	2,025,000			$	50,625.00	$	556,540.63	
05/01/23	2,025,000	5.000%	$470,000	$	50,625.00		
11/01/23	1,555,000			$	38,875.00	$	559,500.00	
05/01/24	1,555,000	5.000%	$490,000	$	38,875.00		
11/01/24	1,065,000			$	26,625.00	$	555,500.00	
05/01/25	1,065,000	5.000%	$520,000	$	26,625.00		
11/01/25	545,000			$	13,625.00	$	560,250.00	
05/01/26	545,000	5.000%	$545,000	$	13,625.00	$	558,625.00	
						
I	I	I	$3,305,ooo	I $	67s,5s1.26	I $	4,464,400.01  I	

Recreation Fund Debt Service - Series 2012 Amortization Schedule

I

SECTION 8

Viera East CDD Fiscal Year 2024 Budget and Rule Meeting Schedule

Fiscal Year 2024	
Proposed Budget Workshop Schedule	
Thursday, May 25, 2023 - Regular Meeting -Approve Proposed Budgets	
Thursday, June 8, 2023 - Workshop Meeting - GF/Capital Reserve/OS Funds	
Thursday, June 22, 2023 - Regular Meeting - Golf Course	
Thursday, July 13, 2023 - Workshop - Continued Golf Course (if necessary)	
	
Proposed Rules & Rates Workshop	
Thursday, July 13, 2023 - Workshop - Set Public Hearing	
	
Proposed Public Hearings	
Thursday, August 24, 2023 - Rules & Rates Hearing*	
Thursday, August 24, 2023 - Final Budget Hearing -All Budgets*	
Budget Hearing Notice - Run on August 1 & August 8, 2023
Assessment Hearing Notice (if applicable) - Run on August 1 & August 8, 2023 Rule Hearing Notice - Run on July 24 & July 25, 2023

SECTION VI

SECTION A

Viera East CD□Action Items
5/25/2023

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

1	
Fire Breaks	
Moller/Dale	
Comolete	
12/17/20	
March 2023	
June 2023		

2	Develop Emergency Recovery Plan	
Moller/Dale/Robb	
Onaoina	
10/27/22			
EnQineer Reviewino	

3	Letter to Community Regardiong Storm Respanse	
DeVries/Moller	
Onaoina	
10/27/22				

4	
Emolovee Policv Manual	
Showe/ABS	
Oni:ioing	
1/12/23			
Awaiting Final Staff Comments	

5	
New POS Svstem	
Moller/Showe	
OnC1oinC1	
1/12/23			
Scheduled to be Implemented by May 2023	

6	
Parkino Lot Pavina Review	
Showe/Robb	
Onaoina	
1/12/23			
Awaitina Enaineer Comments	

7	
Turf Manaaement of Woodside	
Maller	
Onaoinci					

8	
Drivina Ranae Parkina	
Maller	
Onaoina	
3/9/23			
GM workina with VEGDA to review	

Updated 5/18/23

SECTION V.11-1

SECTION A

Viera East
Community Development Districy
Check Register Summary
April 21, 2023 through May 17, 2023

Fund	Date	Check#'s	Amount	

General Fund	

4/27/23	

4699-4702	
$	3,195.78	
	5/4/23	4703-4705	$	9,824.85	
	5/11/23	4706-4709	$	11,829.60	

Sub-Total	$	24,850.23

Capital Reserve

Sub-Total	$	
Golf Course				
	4/27/23	30666-30698	$	30,550.26	
	5/4/23	30699-30713	$	8,759.44	
	5/11/23	30714-30739	$	20,594.18	
	5/15/23	30740	$	235.00	
		Sub-Total	$	60,138.88	
ITotal			$	84,989.111	

AP300R
*** CHECK NOS. 004699-004709

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	1

CHECK VEND# .....INVOICE......,.EXPENSED TO...	VEND©R NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

4/27/23 00034

4/27/23 00195

4/27/23 00212

4/12/23 112086 M 202303 340-53800-47300
1705 CRANE CREEK BLVD
CITY OF COCOA
4/25/23 9235035 202304 320-53800-34100
PEST CONTROL
ECOLAB PEST ELIMINATION DIV
4/15/23 9490513 202304 340-53800-47400

- -	- - -	-

RAIN BIRD

*	215.07

- - -	-  -

- - -	- -	- -	2-15-.0-7 004699
*	429.29

- - - -	-	-

- - -	- - -	- 4-29.- 29 004700
*	2,298.74

4/27/23 00188

-	- - - - - -	- - - - - - TIAA COMMERCIAL FINANCE, INC. 4/06/23 30900215 202304 340-53800-54100
UNIFORMS 4/6/23
4/13/23 30900235 202304 340-53800-54100
UNIFORMS 4/13/23
4/20/23 30900258 202304 340-53800-54100
UNIFORMS 4/20/23
4/27/23 30900277 202304 340-53800-54100

- - - -  - - -  -

UNIFORMS 4/27/23

- - - - - - - - - - -2-,2-98-.74-

63.17

*
*	63.17
*	63.17
*	63.17

004701

5/04/23 00040

- - - - - -		- -	- -	U-NIFIRST CORPORATION 5/01/23 443297	202304 330-53800-47200

- - -	-	- -

MONTHLY SERVICES

- - -	- - - - - -	- 2-52-.6-8 004702

-	-

*	9,168.40

5/04/23 00060

- - -	- -		- - - - -	-	- E-COR INDUSTRIES, INC. 5/01/23 21812	202305 340-53800-46000

- - - -	- - - - - - -

STORAGE REPAIR

- - - - - -	- - 9-,16- 8.- 40-

- - -

*	145.00

004703

5/04/23 00246

5/11/23 00189

5/11/23 00006

5/11/23 00126

-	- - - -	-	-	LA- CEY'S LOCK SERVICE INC 4/28/23 20530281 202304 340-53800-54500
FIRE AND BURGLARY

-  -	-	- - - - - - -

-	- - - - -		- - -	MARLIN BUSINESS BANK 5/04/23 3443	202305 340-53800-41000
TELEPHONE

- - - - -	-

- - - - - - - - - -	- - - BLUELINE TELECOM GROUP, LLC 5/02/23 8-117-62 202305 310-51300-42000
POSTAGE

- -	- - - -	- -

- - -	FEDEX
5/01/23 450	202305 310-51300-34000
MANAGEMENT FEES MAY23
5/01/23 450	202305 310-51300-35100
INFORMATION TECH MAY23

- - - -	-	- -	- 1-45.00 004704

- -  - -  - -

*	511.54

599.40

- - - - - - - - - - - -5-11-.5-4 004705
*

66.56

- - - - - - - -·-	- - -599.40 004706
*
66.56 004707
*	8,879.75
*	364.83

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 004699-004709

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

PAGE	2

CHECK VEND# .....INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/01/23 450	202305 310-51300-31700
DISSEMINATION SVC MAY23 5/01/23 450	202305 310-51300-51000
OFFICE SUPPLIES
5/01/23 450	202305 310-51300-42000	/'
POSTAGE
5/01/23 450	202305 310-51300-42500
COPIES

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	83.33
*	.03
*	.60
*	35.10

5/11/23 00273

GOVERNMENTAL MANAGEMENT SERVICES
5/07/23 1352	202305 340-53800-47300

*	1,800.00

GRASS CUTTING

- - - - - - - - - - - 9-,3-63-.6-4 004708

S&L LAWN CARE AND MORE LLC	1,800.00 004709

TOTAL FOR BANK A TOTAL FOR REGISTER

24,850.32
24,850.32

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	1

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

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

4/27/23 00782

4/24/23 10420
MATS

202304 320-57200-51100
A LINEN CONNECTION

*	135.94
- - - - - - - - - - - - 1-35-.9-4 030666

4/27/23 01485

4/27/23 00091

4/17/23 91549000 202304 300-14200-10000
MERCHANDISE
4/18/23 91551396 202304 300-14200-10000
HEADWEAR

- -	- - - - -

- - - - - -	- - -	-	-	A-CUSHNET COMPANY 4/19/23 INV05595 202304 300-14200-10000

-	-	-

HEADWEAR

*	1,052.72
*	225.00

-  -  - -

- - - - - - -	- -	1-,2-77.72 030667
*	1,745.58

4/27/23 01380

-	- - - - - - - - -	- - - - - -AHEAD LLC 4/24/23 1853	202304 320-57200-54500
PRINTER POWER RESOLUTION

- -	- - - -

- -  - -

*	95.00

1,745.58 030668

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

BLACK HOLE MAKERS LLC

- - - - - - - - - -

95.00 030669

4/27/23 01550	4/13/23 959782	202304 300-14100-10000

4/15/23 959783
BREAD	202304 300-14100-10000	*	101.65	
4/18/23 959784	202304 300-14100-10000	*	72.50	

BREAD

*	70.00

BREAD
4/20/23 959785	202304 300-14100-10000
BREAD
4/21/23 959786	202304 300-14100-10000
BREAD
4/25/23 959787	202304 300-14100-10000
BREAD

*	152.60
*	120.46
*	193.95

4/27/23 00024

4/27/23 01621

CHUCK INDEPENDENT BREAD DIST, LLC
4/12/23 70192 AP 202304 390-57200-43000

4/13/23	112664 A 202304 320-57200-43000
2300 CLUBHOUSE	*	168.40	
4/13/23	112664 A 202304 330-57200-43000	*	168.40	

5600 MURRELL RD

2300 CLUBHOUSE
4/13/23 112664 A 202304 340-57200-43000
2300 CLUBHOUSE

- -  - - - -

-	- -	-		- - - - - - - -C-ITY OF COCOA UTILITIES 4/23/23 42323B	202304 320-57200-48000
GOLD LEVEL PROMOTIONS

- - -	- - -	- - - 7-11-.1-6 030670

-	-	-

*	352.65

*	168.40

-  - -

- - - - -	- -	- - 8-57-.85- 030671
*	600.00

DESTINATION BREVARD	600.00 030672

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	2

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

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

4/27/23 00947

4/27/23 00587

4/27/23 00097

4/25/23 9235041 202304 390-57200-46500
PEST CONTROL
4/25/23 9235041 202304 330-57200-46400
PEST CONTROL
4/25/23 9235041 202304 340-57200-46400
PEST CONTROL

- - - -	-	-

- - - - - -		- - - -	- -	E-COLAB PEST ELIMINATION 4/18/23 698670	202304 390-57200-46110
ULTRA LOW SULFER DIESEL 4/18/23 698670	202304 300-13100-10000
ULTRA LOW SULFER DIESEL
4/18/23 698671	202304 390-57200-46110
PREMIUM 93 UN1203
4/18/23 698671	202304 300-13100-10000
PREMIUM 93 UN1203

- - -	- - - - -

- - -	- - - - - - -	- GLOVER OIL COMPANY INC 4/20/23 290318	202304 300-14200-10000

- -	- -	- - -

SCORECARD

*	159.90
*	95.11
*	95.11

-	- - -

- - - - - - - - -	350-.12-
*	468.50
*	230.76
*	1,222.48
*	602.11

-  -

- - - -	- -	- - - 2-,5-23-.85-
*	196.28

030673

030674

4/27/23 00564

4/27/23 01214

- - -	- -		- - -	- - - G-OLF ASSOCIATES SCORECARD COMPANY 4/13/23 51870	202304 390-57200-47300

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

50/50 COMP PLUS
-	- - -	- -	GOLF SPECIALTIES, INC.
4/04/23 2026719 202304 330-57200-51100
SUPPLIES

*	1,224.62

*	162.04

196.28 030675

1,224.62 030676

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

- - - - - - -	- -	- -	- - - - H-OS-PITALIT- Y- RE- S-OUR- C-E SUPPLY, INC
4/27/23 01524	3/31/23 03312023 202303 330-57200-51050	*
PAPER REIMB

*

3/31/23 03312023 202303 300-14100-10000
FOOD REIMB
3/31/23 03312023 202303 300-21700-10000	*
TAX
3/31/23 03312023 202303 300-14100-10000	*
FOOD REIMB
4/06/23 04062023 202304 300-14100-10000	*

*

REIMBURSE
4/06/23 04062023 202304 300-14100-10001
SNACK REIMB
4/06/23 04062023 202304 330-57200-51050	*

*

PAPER REIMB
4/06/23 04062023 202304 300-14100-10000
FOOD REIMB

37.98
97.81
2.66
34.02
39.40
164.42
36.96
26.20

162.04 030677

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	3

CHECK VEND# .....INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
4/06/23 04062023 202304 300-21700-10000
TAX
4/15/23 04152023 202304 300-14100-10000
REIMBURSE
4/18/23 0038	202304 330-57200-12005
TAVERN MANAGEMENT

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	5.87
*	133.18
*	2,708.33

4/27/23 01526

4/27/23 01622

JEFFREY SPENCER
4/26/23 042623JM 202304 300-14200-10000 PROSHOP SNACKS

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

- -	JIM MOLLER 4/23/23 04232023 202304 300-14100-10000
REIMBURSE

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

4/27/23 042723KH 202304 330-57200-51025 REIMBURSEMENT WALMART

- - - - - - - - - - - 3-,2-86-.8-3 030678

113.39

*

21.98

*

- - - - - - - - - - - -1-13-.3-9 030679
*	24.58

4/27/23 01533

4/27/23 00127

- -	- -	KEVIN HALL 4/20/23 042023PL 202304 390-57200-46000
TRAILER REPAIR REIMB

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

4/20/23 042023PL 202304 390-57200-46000 TRAILER REPAIR REIMB
-	-	- -	PEDRO LOPEZ
4/19/23 655402	202304 390-57200-46000

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

MAINTENANCE SUPPLIES

- - - - - - - - - -

45.98

*
*	33.15

- -  -

- -	- - - - - - -
*	865.14

46.56 030680

79.13 030681

4/27/23 01324

- -	-	PRECISION 4/16/23 04162023 202304 320-57200-34100
AMAZON PRIME MEMBERSHIP 4/16/23 04162023 202304 320-57200-41000
CRICKET WIRELESS
4/16/23 04162023 202304 300-14200-10000
HOLE IN ONE PLAQUE
4/16/23 04162023 202304 340-57200-51100
AMERICAN FLAG
4/16/23 04162023 202304 390-57200-49000
DISPLAY NOW SUBSCRIPTION 4/16/23 04162023 202304 390-57200-46000
SERVICE INVOICE
4/16/23 04162023 202304 320-57200-34100
APPLE STORAGE
4/16/23 04162023 202304 300-14200-10000
PRO SHOP DRINKS
4/16/23 04162023 202304 320-57200-48000
MAINTENANCE AD

- - - - - - - - - - - -8-65-.1-4 030682

15.13

*
*	194.00
*	70.00
*	51.38
*	323.64
*	436.30
*	12.19
*	63.50
*	440.00

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	4

CHECK VEND# .....INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
4/16/23 04162023 202304 330-57200-51100
FIRE EZTINGUISHER SIGN
4/16/23 04162023 202304 390-57200-51100
CONSTRUCTION SIGN
4/16/23 04162023 202304 390-57200-51100
CONSTRUCTION SIGN
4/16/23 04162023 202304 300-14200-10000
PRO SHOP SNACKS AND DRINK 4/16/23 04162023 202304 300-13100-10000
MAINTENANCE SUPPLIES
4/16/23 04162023 202304 390-57200-46000
MAINTENANCE SUPPLIES
4/16/23 04162023 202304 390-57200-46000
SEAT FOR MOWER
4/16/23 04162023 202304 300-14200-10000
PRO SHOP DRINKS
4/16/23 04162023 202304 340-57200-51100
METAL DRUM FAN
4/16/23 04162023 202304 300-13100-10000
PARK BATHROOM REPAIRS
4/16/23 04162023 202304 340-57200-46000
BELT DRIVE MOTOR
4/16/23 04162023 202304 340-57200-51100
OUTDOOR CLOCK
4/16/23 04162023 202304 300-13100-10000
FIRST CLASS MAIL
4/16/23 04162023 202304 320-57200-51200
PGA SHOW REGISTRATION
4/16/23 04162023 202304 300-14200-10000
PRO SHOP SNACKS & DRINKS

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

REGIONS BANK
4/27/23 01554	4/27/23 05122023 202304 300-15500-10000
ENTERTAINMENT 5/12/23

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	15.99
*	11.99
*	34.23
*	82.86
*	123.12
*	16.22
*	168.98
*	140.56
*	143.88
*	25.00
*	350.33
*	59.98
*	10.94
*	130.75-
*	52.34

*	300.00

- - - - - - - - - - -2-,.7-11-.8-1 030684

4/27/23 01554

4/27/23 01554

4/27/23 01210

ROCKSTAR KARAOKE ENTERTAINMENT LLC
4/27/23 05192023 202304 300-15500-10000
ENTERTAINMENT 5/19/23

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

ROCKSTAR KARAOKE ENTERTAINMENT LLC
4/27/23 05262023 202304 300-15500-10000
ENTERTAINMENT 5/26/23

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

ROCKSTAR KARAOKE ENTERTAINMENT LLC
4/22/23 80700365 202304 320-57200-51000
SUPPLIES

- - - - - - - - - - - -3-00-.0-0 030685

*	300.00

*	300.00

- - - - - - - - - - - -3-00-.0-0 030686

*	186.14

- - - - - - - - - - - -3-00-.0-0 030687

STAPLES ADVANTAGE	186.14 030688

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	5

CHECK VEND# .....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS				AMOUNT	#
4/27/23 01569	4/24/23 SC042420 202304 320-57200-54500	*	16.99

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

REIMBURSE

- - - - -	- - - - - - - - - - - - - -S-TE-VE-C-OL-AS-IN-SK-I - - - - - -	- - - - - - - - - - - -
4/27/23 00130	3/28/23 52217553 202303 300-14100-10000	*	122.44
FOOD
3/28/23 52217553 202303 330-57200-43100	*	8. 30

3/30/23	52218054
OPER	202303	330-57200-51100	*	255.99	
3/30/23	52218054	202303	330-57200-51050	*	138.98	

FUEL

PAPER
3/30/23 52218054 202303 300-14100-10200	*	194.63
BEV
3/30/23 52218054 202303 300-14100-10000	*	1,164.81
FOOD
3/30/23 52218054 202303 330-57200-43100	*	8.30
FUEL
3/30/23 52218054 202303 300-21700-10000	*	41.85
TAX
3/31/23 92218418 202303 300-14100-10000	*	18.60- CREDIT
4/05/23 52219700 202304 300-14100-10000	*	1,080.67
FOOD
4/05/23 52219700 202304 340-57200-51100	*	464.98
PAPER INES
4/05/23 52219700 202304 330-57200-43100	*	7.10
FUEL
4/05/23 52219700 202304 300-21700-10000	*	36.89
TAX
4/06/23 12259442 202304 330-57200-51050	*	348.78- CREDIT
4/19/23 52222848 202304 330-57200-51050	*	78.98
PAPER
4/19/23 52222848 202304 330-57200-51100	*	332.98
OPER
4/19/23 52222848 202304 300-14100-10000	*	816.52
FOOD
4/19/23 52222848 202304 330-57200-43100	*	7.10
FUEL
4/20/23 52223233 202304 300-14100-10000	*	75.29- CREDIT
4/26/23 52224419 202304 300-14100-10200	*	127.44
BEV
4/26/23 52224419 202304 330-57200-51050	*	214.49
PAPER

16.99 030689

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	6

CHECK VEND# .....INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
4/26/23 52224419 202304 300-14100-10000
FOOD
4/26/23 52224419 202304 330-57200-43100
FUEL

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	1,077.77
*	7.10

4/27/23 01512

SYSCO
4/18/23 8276216 202304 390-57200-54600

-

TORO TURFF PACKAGE

- - - - - - -	5-,7-44-.6-5 030691

- -	- -

*	5,115.96

4/27/23 01588

- - - - - - - - - - - - - - - - - T-HE HUNTINGTON NATIONAL BANK 4/20/23 4224	202304 390-57200-46000

-	- - - - - -

DUAL FAN NOZZLE

- - - - - - - - - - -5,115.- 96-

- -

*	282.74

030692

4/27/23 00807

4/27/23 01558

- - - - - - - - - - -	T-URF SOLUTIONS 4/20/23 30900258 202304 390-57200-54100
UNIFORMS 4/20/23

- - - - -

- - - - - -	- - - - - - - U-NIFIRST CORPORATION 4/11/23 50246906 202304 390-57200-54600
TRACTOR LEASE

- - - - - - - - - - - -2-82-.7-4 030693

174.21

*

- - - -

-	- - - - - - - 1-74-.2-1 030694
*	652.46

4/27/23 00117

WELLS FARGO FINANCIAL LEASING, INC.
4/12/23 41131883 202304 390-57200-46000
SWITCH-CLUTCH
4/13/23 41132128 202304 390-57200-46000
PADDLE-SWITCH, CLUTCH

- - - - - - - - - - - - 6-52.- 46-

151.88

*

*	42.21

030695

4/27/23 01554

5/04/23 01485

5/04/23 01560

5/04/23 01380

WESCOTURF INC.
4/27/23 05052023 202304 300-15500-10000
ENTERTAINMENT 5/5/23

- - - - - - - -

- - - - - - - - - -	-	ROCKSTAR KARAOKE ENTERTAINMENT LLC 5/01/23 91560945 202305 300-14200-10000
BAGS

- - - - - - - -

- - -	- - - - - - - A-CUSHNET COMPANY 4/27/23 00098187 202304 330-57200-43100
CYLINDER RENTALS
4/30/23 00098412 202304 330-57200-43100
CYLINDER RENTAL

- - - - - - - -

- - - -		- - - - - - A-RC3 GASES, INC 5/04/23 1859	202304 320-57200-54500
FUSION COAX CABLE	•

- - - - - - - -	1-94-.0-9 030696

- - - -

*	300.00

- - - -

- - - - - -	- - 3-00-.0-0 030698
*	123.37

116.40

*

- - - - - - - - - - - -1-23-.3-7 030699
*	191.60

- - -	- - -

- -	- - - - -	308-.0-0 030700
*	190.00

BLACK HOLE MAKERS LLC	190.00 030701

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	7

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

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

5/04/23 01516

4/24/23 27950	202305 320-57200-48000
1/4 PAGE AD MAY2023
4/24/23 27951	202305 320-57200-48000
1/6 PAGE MAY2023

*	433.50
*	330.00

5/04/23 01550

4/29/23 959789
BREAD 5/02/23 959790
BREAD

BLUEWATER CREATIVE GROUP, INC 202304 300-14100-10000
202305 300-14100-10000
CHUCK INDEPENDENT BREAD DIST, LLC

- -	- -	- - - - 7-63-.50 030702

-  - - -	-

*	172.45
*	82.60
- - - - - - - - - - - - 2-55-.0-5 030703

5/04/23 01532

5/04/23 01622

5/01/23 2-217583 202305 390-57200-51160
JANITORIAL MAY23
5/01/23 2-217583 202305 390-57200-51160
CREDIT

- - -	- - -

- - - - - - -	- - - - - J-ANI-KING OF ORLANDO 4/29/23 04292023 202304 300-14100-10000
REIMBURSE
4/29/23 04292023 202304 300-14100-10000

- - - - - - - - - - - - -	- - - - - - - - - - - - - -K-EV-IN-H-AL-L -	-	-	-	-	- - - -	-	- - -	-	
*	- - - - - -	- - - -
113.34	29.46 030705	
	9900 230613 4													
4/25/23	04252023 202304 320-57200-46000									*		37.05		
	9900 230613 4													
4/25/23	04252023 202304 390-57200-46000									*		236.97		
	9900 230613 4													
4/25/23	04252023 202304 390-57200-51100									*		87.26		
	9900 230613 4													
4/25/23	04252023 202304 340-57200-46000									*		56.54		
	9900 230613 4													
4/25/23	04252023 202304 340-57200-51100									*		50.65		
	9900 230613 4													

REIMBURSE

*	1,007.00
*	143.00-

- -	-

- - -	- - - - - - -86-4.0-0 030704
*	19.97
*	9.49

5/04/23 00483	4/25/23 04252023 202304 300-13100-10000

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

- - - -	- - - - - - -	- - - - - - -	- LO- WE- '-S - - - -	- - - - - - -
5/04/23 01324	4/22/23 04222023 202304 300-14100-10000	*
CREDIT CARD
4/22/23 04222023 202304 300-14100-10200	*
CREDIT CARD
4/22/23 04222023 202304 330-57200-51100	*
CREDIT CARD
4/22/23 04222023 202304 320-57200-49000	*
CREDIT CARD

- - - - - - - -	- - 5-81-.8-1 030706

- -

262.81
11.56
22.84
7.58

REGIONS BANK	304.79 030707

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	8

5/04/23 00130

5/04/23 00243

5/04/23 01512

5/04/23 00068

5/04/23 01479

SAFETY SOLVENT AEROSOL

CHECK DATE	VEND#	.....INVOICE........EXPENSED TO...
DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS	VENDOR	NAME	STATUS	AMOUNT	....CHECK..... AMOUNT	#	
5/04/23	01623	4/03/23 230282	202304 390-57200-46000			*	379.53		

- - - - - - - - - - - - - - - - - -SH-ARE CORPORATION 5/03/23 52226222 202305 330-57200-51050
PAPER
5/03/23 52226222 202305 330-57200-51100
BEV
5/03/23 52226222 202305 300-14100-10000
FOOD
5/03/23 52226222 202305 330-57200-43100
FUEL
- - - - - - - - - - - - - - - - - -SY-SCO
4/19/23 36627738 202304 300-14200-10000
GOLF GLOVES
4/21/23 36635125 202304 300-14200-10000

4/28/23 36651898 202304
GOLF BALLS	300-14200-10000	*	222.15	
4/28/23 36651947 202304
GOLF BALLS	300-14200-10000	*	553.50	
4/30/23 36663712 202304	300-14200-10000	*	153.30	

GOLF BALLS

GOLF BALLS
4/30/23 36664135 202304 300-14200-10000
HEADWEAR
4/30/23 36664171 202304 300-14200-10000
GOLF BALLS
- - - - - - - - - - - - - - - - - -TA-YLOR MADE GOLF COMPANY, INC 4/28/23 8291532 202304 390-57200-54600
TORO REPLACEMENT
- - - - - - - - - - - - - - - - - -TH-E HUNTINGTON NATIONAL BANK 4/27/23 9213130- 202305 320-57200-34100
8 YARD DUMPSTER
4/27/23 9213467- 202305 390-57200-47900
6 YARD DUMPSTER
- - - - - - - - - - - - - - - - - -WA-STE MANAGEMENT 6/16/20 06162020 202305 350-57200-51100
WASHABLE MASKS REIMBURSE

- - - - - - - - - - - -37-9-.5-3 030708
*	53.27
*	257.99
*	1,085.41
*	7.10

- -

- - - - - - - - -1,-40-3-.7-7 030709
*	87.76
*	184.50

*	88.20
*	159.30
- - - - - - - - - - -1-,44-8-.71- 030710
*	1,065.98
- - - - - - - - - - -1-,06-5-.9-8 030711
*	700.94
*	213.03

-

- - -	- - - - - - - -91-3.-9-7 030712
*	127.50

5/11/23 00782

5/08/23 11274
MATS

TAMARA HOUSTON 202305 330-57200-51100
A LINEN CONNECTION

- - - - - - - - - - - -1-27-.5-0 030713
*	135.94
135.94 030714

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE	9

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

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

5/11/23 01485

5/11/23 01371

5/11/23 00448

5/11/23 01553

4/21/23 91553742 202304 300-14200-10000
GOLF BALLS
5/04/23 91556478 202305 300-14200-10000
MERCHANDISE
5/05/23 91565558 202305 300-14200-10000
BAGS
5/05/23 91566201 202305 300-14200-10000
MERCHANDISE
ACUSHNET COMPANY
4/24/23 04242023 202304 300-15500-10000
SECURITY
5/02/23 05022023 202305 300-15500-10000
SECURITY

- -

- - - - - -	-	- - - - - - - - - A-DT SECURITY SERVICES 5/01/23 10612882 202305 390-57200-47500
ASSAULT A/14
- - - - - - - - - - - - - - - - - -A-TCO INTERNATIONAL 5/01/23 00183640 202305 330-57200-41000
TV AND INTERENT

*	290.35
*	202.00
*	276.00
*	292.50

- -	-

- -	- - - -	- - 1-,0-60.-85-
*	486.74
*	96.80

-

- - - - - - - -	- - - 5-83.-54-
*	311.37
- - - - - - - - - - - -31-1.-37-
*	421.33

030715

030716

030717

- - - - - - - - - - - - - - - - - - - - - - - - - - - CH- AR- TE-R-CO-MM-U-NI-CA-TI-ON-S - - - - - - - -
5/11/23 01550	4/27/23 959788	202304 300-14100-10000	*

202305	300-14100-10000	*	163.30	
202305	300-14100-10000	*	88.90	
202305	300-14100-10000	*	107.30	

BREAD
5/04/23 959791
BREAD 5/04/23 959793
BREAD 5/06/23 959792
BREAD

- - - - - - - - - - - -42-1-.33-
94.70

030718

5/11/23 01388

CHUCK INDEPENDENT BREAD DIST, LLC

-

4/24/23 AR931682 202304 390-57200-54600 COPIER LEASE

- - - - - - - - - -45-4.-20-

- -

*	163.27

030719

5/11/23 01394

5/11/23 01575

- - - - - - - -	- - - - - - - - -DE-X IMAGING 5/01/23 63379693 202305 330-57200-54600
RENTAL
- - - - - - - - - - - - - - - - - -E-COLAB
5/05/23 05052023 202305 320-57200-51200
REIMBURSE

- - - - - -	- - - -	163-.2-7 030720

-	- -

*	106.78

-

- - - - - - - - - - - -1-06-.78 030721
*	854.59

EDDIE GUERRA	854.59 030722

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

PAGE 10

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

STATUS

AMOUNT	....CHECK.....
AMOUNT	#

5/11/23 00156

5/11/23 00587

4/20/23 15-80122 202304 300-21700-10000
PROPERTY TAX

- - - -	-

- - - - - -		- - - - - - -	F-LORIDA DEPARTMENT OF REVENUE 4/28/23 699301	202304 390-57200-46100
ULTRA LOW SULFER
4/28/23 699301	202304 300-13100-10000
ULTRA LOW SULFER
4/28/23 699302	202304 390-57200-46100
90 NON ETHANOL
4/28/23 699302	202304 300-13100-10000

-	- - - -

90 NON ETHANOL

*	40.40

-  - -

- -	- - - - -
*	282.95
*	139.36
*	814.65
*	401.25

40.40 030723

5/11/23 01372

- - - - -	- - - - - - -	- GL- OVER OIL COMPANY INC 5/02/23 33972497 202305 320-57200-34100
INSURANCE
5/02/23 33972497 202305 300-13100-10000

- -	- - -

INSURANCE

- - - - -	- - -1-,63-8.-21-

- - -

*	120.31
*	120.32

030724

5/11/23 01071

- - -	- - - - - - -	- - - G-REAT AMERICA FINANCIAL SVCS 5/01/23 451	202305 310-57200-31700

- - - -	-	-

DISSEMINATION SVC MAY23

- - -	- - - - - -2-40-.63- 030725

- - -

*	83.33

5/11/23 01214

-	- - -	- - -	- - - - - G-OVERNMENTAL MANAGEMENT SERVICES 5/09/23 2028220 202305 330-57200-51100

- -	- - -

SUPPLIES

- - -	- - - - -

- -

*	136.34

83.33 030726

5/11/23 01524

5/11/23 00180

5/11/23 01358

-	- - - - - - -	- - - - - H-OSPITALITY RESOURCE SUPPLY, INC 5/06/23 0039	202305 330-57200-12005
TAVERN MANAGEMENT

- - -	- -

- - - - - - -	- - - - - -JE-FFREY SPENCER 4/28/23 307963	202304 390-57200-46000
RUST TREATMENT
5/08/23 309092	202305 390-57200-46000
FILL-RITE
5/08/23 309092	202305 300-13100-10000
FILL-RITE

- - - -	- -

- - - - - -	- - - - - - -	NAPA AUTO PARTS 4/30/23 00109309 202304 390-57200-54200

-	- - - -	-

CYLINDER RENTAL

-	-	- - - - - - -1-36.34 030727

- - -	- -

*	2,708.33

- - -	- -

-	-	- - - - - -2-,7-08.33 030728
*	68.33
*	569.49
*	280.50

-	-

- - - - - - - - -	- 918.32 030729
*	36.28

5/11/23 00504

-	- - - -	- - - - - - -	N-EXAIR, LLC 5/05/23 SC-TOOOl 202305 390-57200-46000
HYDRAULIC HOSE

- - - - - - - -

- -

*	2,441.56

36.28 030730

PIRTEK SPACE COAST	2,441.56 030731

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE:
BANK B VIERA EAST-GOLF

PAGE 11

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

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

5/11/23 00694

4/24/23 655814	202304 390-57200-51100
RED HAZARD STAKES
4/24/23 655814	202304 390-57200-47100
REPAIR KIT BALL WASHER
4/27/23 655913	202304 390-57200-51100
REPAIR KIT FOR BALL WASHE

*	756.75
*	575.40
*	259.86

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

- -	- - - -	- -	- - -	- - - - PR- EC- ISION- SM- AL- L- E-NG-IN-E CO., INC.
5/11/23 00130	5/10/23 52227724 202305 330-57200-51050
PAPER
5/10/23 52227724 202305 300-14100-10000
FOOD
5/10/23 52227724 202305 330-57200-43100
FUEL

-	- - - - - - - -	1,592.01 030732

-	- - - - -

*	273.74
*	1,028.27
*	7.10

5/11/23 01588

SYSCO
5/07/23 4276	202305 390-57200-47500

- -	- - - -  -

RIGHTLINE SULFENCORE

- - - - - - - - - - -1-,3-09-.1-1 030733

1,104.00

*

5/11/23 00807

- - - -	- - - -	-	- -	T-URF SOLUTIONS 4/27/23 30900277 202304 390-57200-54100
UNIFORMS 4/27/23	. 5/04/23 30900301 202305 390-57200-54100

- - -	- - -

UNIFORMS 5/4/23

- - -	- - - - - -1,104-.00-

-	-	- -

*	299.96
*	175.07

030734

5/11/23 01510

5/11/23 01421

5/11/23 01397

- - - - -	- - - - - - -	U-NIFIRST CORPORATION 5/08/23 05082023 202305 390-57200-49700
TURF IN-SERVICE SEMINAR

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

-	-	- - -UNIVERSITY OF FLORIDA 4/30/23 0423-TR7 202304 300-13100-10000
GF ADMIN
4/30/23 0423-TR7 202304 300-13100-10000 GF MAINT
4/30/23 0423-TR7 202304 390-57200-22000 GC MAINT

- - - -	- - -

-	- - - - - - -	- - - W-AGEWORKS, INC.
5/01/23 802714	202305 310-57200-49300
OUTSTANDING PROPERTY TAX 5/01/23 802734	202305 310-57200-49300

-	- -

OUTSTANDING PROPERTY TAX

- - - - - - -	- - - -47-5.-03 030735

-	-

*	240.00

8.33

- - - - - - - - - - - - 2-40-.0-0 030736
*
*	33.33
*	58.34

16.61

- - - - - - - - - - - -1-00-.0-0 030737
*
*	53.69

5/11/23 01574

- - - - - - - - -	- - - - - - Y-AMAHA MOTOR FINANCE CORP, USA 2/07/23 497650	202305 390-57200-54600
FIRST PAYMENT CONTR 113

-	-	- -

- - - -  - -

*	3,368.46

70.30 030738

THE HUNTINGTON NATIONAL BANK	3,368.46 030739

VIER --VIERA EAST-- HHENRY

AP300R
*** CHECK NOS. 030666-030740

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/18/23 VIERA EAST- GOLF COURSE:
BANK B VIERA EAST-GOLF

PAGE 12

CHECK VEND# .....INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/15/23 00808	5/15/23 05152023 202305 300-10100-11000
PETTY CASH 5.15.23

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	235.00

PETTY CASH	235.00 030740

TOTAL FOR BANK B TOTAL FOR REGISTER

60,138.88
60,138.88

VIER --VIERA EAST-- HHENRY

SECTION B

•	•	•

•	••	•	•	•

•

Viera East
Community Development District

Unaudited Financial Reporting
April 30, 2023

.	. . . . . . . . . . . . .

TABLE OF CONTENTS

1	Balance Sheet

2-4	General Fund Income Statement

5	C_a_.,p_ita_l _R_es_e_rv_e_In_c_o_m_e_S_t_a_te_m_e_n_t

6	Capital Reserve Check Register

7	Debt Service Series 2020 Income Statement

8	C ap 1_ta_l_P_r_o._je_ct_s_Se_r_ie_s_2_0_2_0_In_c_o_m_e_S_t_a_te_m_e_n_t

9-12	Golf Course Income Statement

13	Restaurant Income Statement

14-15	M_o_n_t_h_b y_M_o_nt_h_-_G_e_n_e_ra_l_F_u_n_d

16-19	M_o_n_th_by..._M_o_n_t_h_-_G_ol_f_C_o_u_rs_e

20	M_o_n_th_b.y_M_on_t_h_-_R_e_st_a_u_ra_n_t

21	M_o_n_th_b-y_M_o_n_t_h_-_P_ro_s_h_op 

22 	Lo_n g...  T_er_m_D_e_b_t_R_e p_o_rt

23 	FY_2_0_2_3_T_a_x_R_e_c_e ip_t_S_c_h_ed_u_l_e

Viera East
Community Development District
Combined Balance Sheet April 30, 2023

Ciallemmeatal Eu.ad s

.JiIJlf..	Totals

Assets		Capital Reserye	Debt Service	Capital Projects	Couac./Recreot;;an	(memorandum only)		
Operating Account	$773,302	$928,331			$1,044,090	$2,745,723		
Accounts Receivable					$246	$246		
Due From Golf Course	$9,962					$9,962		
Due From General Fund		$4,422	$31,028		$111,385	$146,836		
Due from Other					$7,221	$7,221		
Due from Capital Projects		$232,715			$44,408	$277,123		
Inventory - Pro Shop					$58,755	$58,755		
Inventory - Hook and Eagle					$25,105	$25,105		
lall:estments· 
State Board		
$125,808				
$125,808		
Benefit Assessment- Series 2012					$520,427	$520,427		
Reserve - Series 2012					$283,630	$283,630		
Bond Service- Series 2012					$205	$205		
Reserve- Series 2020 •			$237,706			$237,706		
Temporary [nterest Series 2020			$338			$338		
Bond Service- Series2020			$612,035			$612,035		
Project- Series 2020				$6S8,295		$658,295		
Improvements (Net of Depreciation)					$1,049,580	$1,049,580		
Prepaid Expenses- Operations	$5,916				$52,200	$58,116		
Total Assets	$789,180	$1,291,277	$881,107	$658,295	$3,197,252	$6,817,110		
Liabilities
Accounts Payable	
$9,680	
$0			
$8,688	
$18,368		
Accrued Expenses	$7,058				$1,225	$8,283		
Deferred Revenue- Season Advance					$50,307	$50,307		
Deferred Revenue- Special Assessments O&M					$7,597	$7,597		
Deferred Revenue- Special Assessments Debt					$222,359	$222,359		
Deposit-Divots Grill					$1,814	$1,814		
Due to General Fund					$9,962	$9,962		
Accrued Interest Payable					$77,801	$77,801		
Accrued Principal Payable					$274,167	$274,167		
Sales Tax Payable					$54,087	$54,087		
Event Deposits					$277	$277		
Due to Golf Course	$111,385	$44,408				$155,793		
Due to Debt Service	$31,028				$82,530	$113,558		
Due to Capital Reserve	$4,422			$232,715		$237,138		
Accrued Payroll Payable	$8,613				$22,304	$30,917		
Bonds Payable - Series 2012					$2,025,000	$2,025,000		
Bond Discount					($11,134)	($11,134)		
Deferred Loss					($107,068)	($107,068)		
Fund Equity								
Net Assets					$477,337	$477,337		
Fund Balances								
Assigned - First Quarter	$176,000					$176,000		
Nonspendable - Prepaid Expense	$5,916					$5,916		
Unassigned	$435,076					$435,076		
Assigned- Capital Reserve Fund		$1,246,868				$1,246,868		
Restricted for Capital Projects				$425,579		$425,579		
Restricted for Debt Service			$881,107			$881,107		
Total Liabilities, Fund E ui , Other	$789,180	$1,291,277	$881,107	$658,295	$3,197,252	$6,817,110		

	Adopted	Prorated Budget	Actual		
	Bud et	4 30 23	4 30 23	Variance	
Revenues					
Maintenance Assessments	$1,378,973	$1,352,558	$1,352,558	$0	
Golf Course Administrative Services	$56,280	$32,830	$32,830	$0	
Donations for Park Material	$5,000	$2,917	$0	($2,917)	
Miscellaneous Income- Farmers Market	$20,000	$11,667	$23,236	$11,570	
Interest Income	$100	$58	$1	($57)	
Total Revenues	$1,460,353	$1,400,029	$1,408,625	$8,596 1	

Administrative Expenditures					
Supervisors Fees	$30,519	$17,803	$17,111	$692	
Engineering Fees	$5,000	$2,917	$1,288	$1,628	
Attorney's Fees	$20,000	$11,667	$9,837	$1,830	
Dissemination	$1,000	$583	$583	$0	
Trustee Fees	$5,600	$3,267	$3,267	($0)	
Annual Audit	$6,500	$6,500	$3,792	$2,708	
Collection Agent	$2,500	$1,458	$1,458	$0	
Management Fees	$106,557	$62,158	$62,158	$0	
Postage	$1,500	$875	$1,097	($222)	
Printing & Binding	$3,500	$2,042	$598	$1,444	
Insurance- Liability	$9,607	$5,604	$5,141	$463	
Legal Advertising	$1,500	$875	$1,947	($1,072)	
Other Current Charges	$1,500	$875	$269	$606	
Office Supplies	$1,500	$875	$23	$852	
Dues & Licenses	$175	$175	$175	$0	
Information Technology	$4,378	$2,554	$2,554	($0)	
Total Administrative	$201,336	$120,227	$111,298	$8,929  1	

	Adopted	Prorated	Budget	Actual		
	Bud et	4 30	23	4 30 23	Variance	
Operating Expenditure						
Salaries	$159,817		$93,227	$86,363	$6,864	
Administration Fee	$1,354		$790	$687	$103	
FICA Expense	$12,226		$7,132	$6,976	$156	
Health Insurance	$23,159		$13,509	$10,233	$3,276	
Workers Compensation	$3,132		$1,827	$1,377	$450	
Unemployment	$1,078		$629	$581	$48	
Other Contractual	$12,000		$7,000	$5,825	$1,175	
Marketing- Lifestyle/ Amenities	$18,000		$10,500	$22,394	($11,894)	
Training	$500		$292	$0	$292	
Uniforms	$500		$292	$263	$29	
Bonus Program	$0		$0	$40,166	($40,166)	
Total Operating	$231,766		$135,197	$174,864	($39,667}1	

Maintenance Expenditures						
Canal Maintenance	$14,000		$8,167	$0	$8,167	
Lake Bank Restoration	$30,000		$17,500	$0	$17,500	
Environmental Services	$20,000		$11,667	$825	$10,842	
Water Management System	$115,000		$67,083	$73,599	($6,515)	
Midge Control	$10,000		$5,833	$0	$5,833	
Contingencies	$2,000		$1,167	$1,650	($483)	
Fire Line Maintenance	$3,500		$2,042	$0	$2,042	
Basin Repair	$3,000		$1,750	$57	$1,693	

Total Maintenance	
$197,500		
$115,208	
$76,130	$39,o,s I	

Grounds Maintenance Expenditures

Adopted Bud et

Prorated Budget
4 30 23

Actual
4 30 23	Variance

Salaries	$176,074	$102,710	$82,214	$20,496
Administrative Fees	. $3,010	$1,756	$1,180	$576
FICA	$13,970	$8,149	$6,720	$1,429
Health Insurance	$31,692	$18,487	$10,113	$8,374
Workers Compensation	$3,601	$2,101	$1,326	$775
Unemployment	$2,734	$1,595	$1,124	$471
Telephone	$7,020	$4,095	$4,358	($263)
Utilities	$10,032	$5,852	$5,182	$670
Property Appraiser	$1,990	$1,990	$1,989	$2
Insurance- Property	$2,479	$1,446	$1,684	($237)
Repairs	$20,000	$11,667	$12,748	($1,081)
Fuel	$21,000	$12,250	$11,130	$1,120
Park Maintenance	$17,500	$10,208	$21,437	($11,229)
Sidewalk Repair	$10,000	$5,833	$6,057	($224)
Chemicals	$4,000	$2,333	$1,339	$994
Contingencies	$4,000	$2,333	$635	$1,698
Refuse	$6,000	$3,500	$5,925	($2,425)
Office Supplies	$750	$438	$0	$438
Uniforms	$3,000	$1,750	$1,794	($44)
Fire Alarm System	$7,500	$4,375	$3,658	$717
Rain Bird ,Pump System	$27,581	$16,089	$16,549	($460)
Park Materials	$10,000	$5,833	$0	$5,833
Bay Hill Flow Way Maintenance	$25,000	$14,583	$0	$14,583
Total Grounds Maintenance	$408,934	$239,374	$197,159	$42,21s  I
Total Expenditures	$1,039,535	$610,006	$559,451	$so,sss I
Operating Income (Loss)	$420,817	$790,023	$849,174	$s9,1s1 I
N.o.u. Qp.e.ratiug, B.e.ll.e.u.1u s.t.(E.Krie_u.d.itJJ.r.e.s.I
Reserve Funding-Transfer Out (Capital Reserve)	($420,817)	($420,817)	($420,817)	($0)
Total Non Operating Revenues/(Expenditures)	($420,817}	($420,817}	{$420,817)	($01I
Excess Revenue/(Expenditures)	$0	$369,206	$428,356	$s9,1s1 I

Beginning Fund Balance	$0	$188,636

Ending Fund Balance	$0	$616,993

Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2023

	Adopted	Prorated Budget		Actual		
	Bud et	4 30 23	4	30 23	Variance	
Revenues						

Interest Income	
$500	
$292		
$3,145	
$2,853	
Reserve Funding - Transfer In (General)	$420,817	$420,817		$420,817	$0	
Reserve Funding - Transfer In (Golf)	$252,806	$0		$0	$0	
Total Revenues	$674,123	$421,109		$423,963	$2,853	

Expendih1tes						
Capital Outlay	$100,000	$58,333		$14,997	$43,336	
Truck Maintenance	$25,000	$14,583		$0	$14,583	
Bank Fee	$0	$0		$30	($30)	
Total Expenditures	$125,000	$72,917		$15,027	$s,,090  1	

Excess Revenues/(Expenditures)	
$549,123			
$408,935		
Beginning Fund Balance	$848,174			$837,933		
Ending Fund Balance	$1,397,297			$1,246,868		

Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending April 30, 2023

Check Date	Vendor	Detail	Amount		
Capital Outlay					
FY2023					
1/5/23	Modern Security Systems	Installation of Camera System	$	3,500.00		
2/23/23	Range Servant America	Ball Dispenser	$	7,721.00		
4/27/23	American Recycled Plastic	2 Patio Bar Tables	$	3,776.14		
Total			$	141997.14		

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2023

	Adopted	Prorated Budget	Actual		
	Bud et	4 30/23	4 30 23	Variance	
Revenues					
Special Assessments	$655,615	$643,056	$643,056	$0	
Interest Income	$500	$292	$3,194	$2,903	
Total Revenues	$656,115	$643,348	$646,250	$2,903	

Expendjt;nres					
Series 2020
Interest-11/1	
$90,308	
$90,308	
$90,308	
$0	
Principal- 5/1	$475,000	$0	$0	$0	
Interest-5 /1	$90,308	$0	$0	$0	

Total Expenditures	
$655,615	
$90,308	
$90,308	$0 I	
Excess Revenues/(Expenditures)	
$500		$555,943		

				
Beginning Fund Balance	$90,346		$325,165		

				
Ending Fund Balance	$90,846		$881,107		

Viera East
Community Development District
Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending April 30, 2023

Revenues

Actual
4/30/23

Interest Income	$17,033

Total Revenues	$17,0331

Expenditures

Capital Outlay Cost of Issuance

$1,569,828
$0

Total Expenditures		$1,569,828I

Excess Revenues/(Expenditures) Beginning Fund Balance
Ending Fund Balance

($1,552,795)1

$1,978,374  1

$425,5791

Number of Rounds		Cu
Actuals	rrent Month Bud et	
Variance	I	
Actuals	Year-to-Date Bud&!:!	
Variaoce	
Paid Rounds	35,250	3,801	3,627	174		26,967	22,976	3,991	
Member Rounds	10,000	537	1,029	(492)		4,983	6,518	(1,535)	
Comp Rounds	3,000	181	309	(128)		823	1,955	(1,132)	
GolfNow	2,000	203	206	(3)		1,353	1,304	49	
Total Memberships	60	3	5	(2)		37	25	12	
Revenue per Round									
Paid Rounds	$50	$48	$53	($5)		$48	$53	($6)	
Revenues									
Greens Fees	$1,775,027	$182,699	$190,815	($8,116)		$1,291,259	$1,226,544	$64,715	
Gift Cards- Sales	$25,000	$1,058	$2,688	($1,630)		$15,774	$17,275	($1,501)	
Gift Cards- Usage	($25,000)	($851)	($2,688)	$1,837		($11,770)	($17,275)	$5,505	
Season Advance/Trail Fees	$240,000	$9,037	$25,800	($16,763)		$87,591	$165,840	($78,249)	
Associate Memberships	$42,000	$1,185	$4,515	($3,330)		$18,328	$29,022	($10,694)	
Driving Range	$80,000	$9,312	$8,600	$712		$63,078	$55,280	$7,798	
Golf Lessons	$2,100	$295	$226	$69		$2,385	$1,451	$934	
Merchandise Sales	$115,000	$13,947	$12,363	$1,584		$79,991	$79,465	$526	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0		$10,635	$10,635	$0	
Miscellaneous Income	$15,000	$32,868	$1,250	$31,618		$50,589	$8,747	$41,843	
Total Revenues	I	$2,287,366 I [	$251,069	$245,087	$S,982 II	$1,607,860	$1,576,983	$30,01,  1	
Golf Course Expenditures									
Other Contractual Services		$15,000	$1,726	$1,250	($476)	$12,120	$8,747	($3,374)	
Telephone		$2,500	$194	$208	$14	$1,358	$1,458	$100	
Postage		$2,000	$0	$167	$167	$0	$1,166	$1,166	
Utilities		$5,500	$270	$458	$188	$2,618	$3,207	$589	
Repairs & Maintenance		$15,000	$612	$1,250	$637	$11,919	$8,747	($3,172)	
Marketing- Golf Marketing		$35,000	$2,404	$2,916	$512	$12,146	$20,409	$8,263	
Bank Charges		$40,000	$5,123	$3,332	($1,791)	$35,512	$23,324	($12,188)	
Office Supplies		$4,500	$186	$375	$189	$2,772	$2,624	($148)	
Operating Supplies		$4,000	$136	$333	$197	$1,707	$2,332	$626	
Dues, Licenses & Subscriptions		$9,500	$0	$791	$791	$180	$5,539	$5,359	
Drug Testing- All departments		$500	$0	$42	$42	$0	$292	$292	
Training, Education & Employee Relations		$3,000	($131)	$250	$381	$1,744	$1,749	$5	
Contractual Security		$3,000	$522	$250	($272)	$2,092	$1,749	($343)	
IT Services		$3,000	$302	$250	($52)	$1,767	$1,749	($18)	
Total Golf Course Expenditures	I	$142,5ooj[	$11,344	$11,870	$52611	$85,934	$83,092	f$2,84Z)!	

II

Adopt  I	Current Month	Year-to-Date
Budl!et	Actuals	Budg,-t	 Variance 	 Actuals		Budget	Variance

Golf Operation Expenditures		
Salaries	$247,235	$25,192	$20,602	($4,590)	$154,623	$144,215	($10,408)	
Administrative Fee	$18,767	$983	$1,564	$581	$7,924	$10,947	$3,023	
FICA Expense	$18,913	$1,927	$1,576	($351)	$12,327	$11,032	[$1,295)	
Health Insurance	$12,353	$1,323	$1,029	($294)	$7,788	$7,206	($583)	
Workers Compensation	$4,846	$398	$404	$6	$2,411	$2,827	$415	
Unemployment	$10,853	$647	$904	$257	$4,251	$6,331	$2,079	
Golf Printing	$2,500	$0	$208	$208	$0	$1,458	$1,458	
Utilities	$22,500	$1,923	$1,875	($48)	$11,495	$13,125	$1,630	
Repairs	$1,000	$424	$83	($341)	$424	$583	$159	
Pest Control	$1,300	$95	$108	$13	$571	$758	$188	
Supplies	$12,000	$771	$1,000	$229	$10,630	$7,000	($3,630)	
Uniforms	$1,500	$0	$125	$125	$0	$875	$875	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,167	$1,167	
Cart Lease	$87,763	$7,035	$7,314	$279	$50,492	$51,195	$703	
Cart Maintenance	$5,000	$423	$417	($7)	$539	$2,917	$2,377	
Driving Range	$10,000	$0	$833	$833	$3,772	$5,833	$2,061	
Total Golf Operation Expenditures	I	$458,53011	$41,143	$38,210	[SZ.933JII	$267,249	$267,469	$2191	
Merchandise Sales								
Cost of Goods Sold	$80,000	$7,667	$6,667	($1,000)	$86,403	$46,667	($39,736)	
Total Merchandise Sales	I	$80,00011 	$7,667	$6,667	[$1,000}11	$86,403	$46,667	($39,736)1

II

Adopte;1lj	Current Month	Year-to-Date
Budi,,t	Actuals 	Budset	Variance	Actuals	 Bud&et	 Variance

Golf Course Maintenance								
Salaries	$433,512	$33,098	$36,126	$3,028	$258,945	$252,882	($6,063)	
Administrative Fees	$8,176	$397	$681	$284	$3,757	$4,769	$1,012	
FlCA Expense	$32,900	$2,506	$2,742	$236	$20,920	$19,192	($1,728)	
Employee Insurance	$41,298	$2,773	$3,442	$669	$14,852	$24,091	$9,238	
Workers Compensation	$9,420	$517	$785	$268	$4,342	$5,495	$1,153	
Unemployment	$7,165	$125	$597	$472	$3,409	$4,180	$771	
Fire Alarm System	$4,000	$0	$333	$333	$0	$2,333	$2,333	
Utilities/Water	$26,200	$3,048	$2,183	($865)	$16,174	$15,283	($891)	
Repairs	$48,000	$3,856	$4,000	$144	$31,691	$28,000	($3,691)	
Fuel &Oil	$40,000	$3,743	$3,333	($410)	$22,799	$23,333	$535	
Pest Control	$1,500	$160	$125	($35)	$1,186	$875	($311)	
Irrigation/Drainage	$30,000	$724	$2,500	$1,776	$5,684	$17,500	$11,816	
Sand and Topsoil	$26,500	$1,225	$2,208	$984	$7,399	$15,458	$8,059	
Flower/Mulch	$7,000	$0	$583	$583	$6,949	$4,083	($2,865)	
Fertilizer	$175,000	$6,772	$14,583	$7,811	$83,423	$102,083	$18,661	
Seed/Sod	$16,500	$0	$1,375	$1,375	$1,368	$9,625	$8,257	
Trash Removal	$3,000	$213	$250	$37	$1,491	$1,750	$259	
Contingency	$6,000	$459	$500	$41	$5,444	$3,500	($1,944)	
First Aid	$800	$242	$67	($176)	$332	$467	$135	
Operating Supplies	$15,000	$1,150	$1,250	$100	$12,871	$8,750	($4,121)	
Training	$2,000	$0	$167	$167	$2,561	$1,167	($1,394)	
Janitorial Supplies	$1,000	$0	$83	$83	$337	$583	$247	
Janitorial Services	$20,000	$1,007	$1,667	$660	$10,021	$11,667	$1,646	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$583	$583	
Uniforms	$10,000	$833	$833	($0)	$6,309	$5,833	($476)	
Equipment Rental	$2,000	$36	$167	$130	$2,756	$1,167	($1,590)	
Equipment Lease	$187,550	$14,546	$15,629	$1,083	$98,302	$109,404	$11,103	
Small Tools	$500	$0	$42	$42	$0	$292	$292	
Total Golf Course Maintenance	I $1,1s6,02111   $77,431	$96,335	$18,904 11  $623,321	$674,346	ss1.024  1

I

Adop:;Jd	Current Month
Bud t		Actuals		Budget	Variance

Year-to-Date

II

  Actuals		Budget	Variance

Administrative Expenditures		
Legal Fees	$1,500	$0	$125	$125	$2,041	$875	($1,166)	
Arbitrage	$600	$50	$50	$0	$350	$350	$0	
Dissemination	$1,000	$83	$83	$0	$583	$583	$0	
Trustee Fees	$4,100	$397	$342	($55)	$2,502	$2,392	($110)	
Annual Audit	$1,500	$125	$125	$0	$875	$875	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$32,830	$32,830	$0	
Insurance	$111,000	$8,377	$9,250	$873	$58,840	$64,750	$5,910	
Property Taxes	$15,000	$661	$1,250	$589	$8,542	$8,750	$208	
Total Administrative Expenditures	I	$190,90011	  $14,383	$15,915		$1,m  II	  $106,563	$111,405		$4,e42 I	

Total Revenues	 I $2,201,366II  $251,069	$245,087  ss,9e2 11  $1,607,860  $1,576,983    $3o,s,, I Total Expenditures		I $2,028,03111  $151,968		$168,997  s11,029 11  $1,169,471  $1,182,978   $13,so, I Operating Income (Loss)	I   s2s9,33s 11  $99,101		 $76,091	s23,011 11   $438,389	$394,006	$44,3841

Nan Operating Revenues/(Expenditures)		
Special Assessments	$560,250	$46,688	$46,688	$1	$326,817	$326,813	$4	
Interest Income	$1,000	$802	$83	$719	$3,967	$583	$3,384	
Reserve Funding-Transfer Out (Capital Reserve)	($252,806)	$0	($21,067)	($21,067)	$0	($147,470)	$147,470	
lnterfund Transfer In- Restaurant	$3,471	$0	$289	($289)	$0	$2,025	($2,025)	
Interest Expense	($101,250)	($8,438)	($8,438)	$0	($59,063)	($59,063)	$0	
Principal Expense	$470,000	($39,1671	($39,1671	[$0]	($274,167	[$274,167]	($0	
Total Non Operating Revcnucs/(Expenditures)		($259,335  I	{$114)	{$21,611)	{$20,637}1		$2,445)	($151,279	$148,834 	
Change in Net Assets		$98,987	$54,479	  s2,374 11   $435,944	$242,727	  $193,21, I
Beginning Net Assets	----	----	.,_	I 	$47,938 
Ending Net Assets	---	---	--	I	$483,882	

Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures
For Period Ending April 30, 2023

	Adopted	Prorated Budget	Actual		
	Bud et	4 30 23	4 30 23	Variance	

Food Sales	

$290,000	

$169,167	

$188,637	

$19,470	
Snack Sales	$20,000	$11,667	$3,961	($7,706)	
Wine Sales	$11,700	$6,825	$3,646	($3,179)	
Beer Sales	$169,000	$98,583	$105,243	$6,660	
Beverage Sales	$29,250	$17,063	$26,566	$9,503	
Liquor Sales	$87,000	$50,750	$69,104	$18,354	
Total Revenues	$606,950	$354,054	$397,156	$43,102	

Restaurant f;xpendjt11res					
Restaurant Manager Contract	$65,000	$37,917	$37,917	$0	
Salaries	$164,037	$95,688	$99,382	($3,693)	
Administrative Fee	$8,832	$5,152	$4,123	$1,029	
FICA Expense	$12,166	$7,097	$12,201	($5,104)	
Health Insurance	$20,243	$11,808	$6,270	$5,538	
Workers Compensation	$3,048	$1,778	$1,486	$292	
Unemployment	$5,408	$3,155	$3,550	($396)	
Telephone	$3,200	$1,867	$2,697	($831)	
Utilities	$12,000	$7,000	$5,621	$1,379	
Pest Control	$1,200	$700	$731	($31)	
Bank Fees	$0	$0	$13,834	($13,834)	
Equipment Lease	$1,300	$758	$1,132	($373)	
Repairs	$7,500	$4,375	$7,133	($2,758)	
Kitchen Equipment/Supplies	$3,000	$1,750	$675	$1,076	
Paper & Plastic Supplies	$10,000	$5,833	$6,886	($1,053)	
Operating Supplies	$30,000	$17,500	$12,806	$4,694	
First Aid	$500	$292	$0	$292	
Entertainment	$10,000	$5,833	$10,550	($4,717)	
Delivery/Gas	$5,000	$2,917	$4,325	($1,408)	
Uniforms	$1,000	$583	$0	$583	
Dues & License	$5,000	$2,917	$5,767	($2,850)	
Total Restaurant Expenditures	$368,434	$214,920	$237,087	($22,167)!	

Food Cost	

$124,000	

$72,333	

$87,414	

($15,080)	
Snack Cost	$10,000	$5,833	$1,512	$4,321	
Beer Cost	$59,150	$34,504	$44,247	($9,743)	
Beverage Cost	$11,700	$6,825	$9,933	($3,108)	
Wine Cost	$4,095	$2,389	$2,615	($227)	
Liquor Cost	$26,100	$15,225	$20,892	($5,667)	
Total Cost of Goods Sold		$235,045	$137,110	$166,614	($29,505)1	

Operating Income [Loss)	
$3,471	
$2,025		$94,774 I	
Non QpemHng  Revenues  /(&penditz1ces}
lnterfund Transfer Out- Golf Course	

($3,471)	

$0	

$0	

$0	
Total Non Operating Revenues/(Expenditures)	j$3,471)	$0	$0	$0	
					
Excess Revenue/[Expenditures)	$0	$2,025	($6,545)	$94,774	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		($6,545)		

Page 14

$0	$361,796	$881,859	$23,397	$20,243	$20,544	$44,719	$0	$0	$0	$0	$0	$1,352,558	
$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0	$0	$0	$0	$0	$32,830	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
$657	$657	$0	$0	$4,253	$0	$17,669	$0	$0	$0	$0	$0	$23,236	
$0	$0	$0	$0	$1	$0	$0	$0	$0	$0	$0	$0	$1	
$5,347	$367,143	$886,549	$Z8,087	$29,186	$25,234	$67,078	$0	so	$0	$0		

Revenues

 	
I	October	November	December	l!nuarl:	Februa	March	AerH	Ma\•	1une	1u12:	AUB,!ISt	S tember	Total

Maintenance Assessments
Golf Course Administrative Services Donations for Park Material Miscellaneous Income-Farmers Market Interest Income

Total Revenues	I
Administrative Expendit11res

$0	s1.4oe,62s I

Supeivlsors Fees	$1,115	$2,939	$2,496	$3,595	$2,397	$2,172	$2,397	$0	$0	so	$0	$0	S17,111	
Engineering Fees	Sl75	$420	$0	so	$0	$693	$0	$0	$0	$0	$0	$0	$1,288	
Attorney's Fees	$3,319	$3,681	$0	$1,449	$1,389	SD	$0	so	$0	$0	$0	$0	$9,837	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$0	$0	$0	'$0	$0	$583	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467	$0	$0	$0	$0	$0	$3,267	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$0	$0	$0	$0	$0	$3,792	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$0	$0	$0	$0	$0	$1,458	
Management Fees	$8,880	$8,880	$8,880	$8,880	$8,880	$8,880	$8,880	$0	$0	$0	$0	$0	$62,158	
Postage	$1	$0	$566	$236	$0	$284	$11	$0	$0	$0	$0	$0	$1,097	
Printing& Binding	$26	$163	$138	$47	$26	$38	$160	$0	$0	$0	$0	$0	$598	
Insurance• Llabllicy	$734	$734	$734	$734	$734	$734	$734	$0	$0	$0	$0	$0	$5,141	
Legal Advertising	$1,793	$153	$0	so	$0	$0	so	$0	$0	$0	$0	$0	$1,947	
Other Current Charges	$24	$26	$27	$170	$0	$22	$0	$0	$0	$0	$0	$0	$269	
Office Supplies	$10	$13	$0	$0	$0	so	$0	$0	$0	$0	$0	so	$23	
Dues & Licenses	$175	$0	$0	so	$0	$0	so	$0	$0	$0	$0	so	$175	
Information Technology	5365	S365	$365	$365	$365	S365	$365	$0	so	so	$0	$0	S2,554	

$171917	$18,674	$14,505	$16,776	$15,090	$14,489	'1'13.!!47	so	so	$0	$0	so	$111,2981	

Total Administrative	I

Operoting Expenditures		
SalaMes	$16,522	$11,613	$13,350	$6,916	$11,643	$13,310	$13,009	$0	$0	$0	$0	$0	$86,363	
Administration Fee	S116	$121	$88	$63	$85	$94	$120	$0	$0	$Q	so	$0	$687	
FICA Expense	$1,235	$1,305	$1,003	$529	$891	$1,018	$995	$0	$0	$0	$0	$0	$6,976	
Health Insurance	$1,491	$1,979	$1,447	$2,169	$1,634	$764	$751	$0	$0	$0	$0	$0	$10,233	
Workers Compensation	$343	$275	$211	$109	$184	$115	$140	$0	$0	$0	$0	$0	$1,377	
Unemployment	$0	$0	$171	$249	$65	$0	$96	$0	$0	$0	$0	$0	$581	
Other Contractual	$499	$529	$594	$924	$861	$916	$1,501	$0	$0	$0	$0	$0	$5,825	
Marketing• Lifestyle/ AmenIties	$4,546	$2,990	$2,400	$2,400	$4,589	$2,553	$2,916	$0	$0	$0	$0	so	$22,394	
Training	so	so	$0	so	so	$0	$0	$0	$0	$0	$0	$0	$0	
Uniforms	$0	$0	so	$0	so	$0	$263	so	$0	$0	$0	$0	S263	
Bonus Prograrn	$0	$40,166	so	$0	so	$0	$0	so	$0	so	$0	so	S40,166	
Total Operating	I	SZ41752	$58,979	$19,264	$13,359	$19,950	SIU.769	$19,791	so	so	so	so	so	$1741R64 I	

	October	November	December	(!nuart	Februa!l'.	March	Aeril	Mat		i2De		j!!lf		August		September	Total	
Maintenance Expenditures																		
Canal Maintenance	$0	so	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Lake Bank Restoration	$0	so	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$0	$66	$0	S200	S92	$467	so		$0		$0		$0		$0	$0	$825	
Water Management System	$11,568	$9,748	$10,708	$9,748	$9,168	$13,488	$9,168		$0		$0		$0		$0	$0	$73,599	
Midge Control	so	$0	$0	$0	$0	$0	so		$0		$0		$0		$0	$0	$0	
Contingencies	$450	$0	so	Sl,200	$0	$0	so		$0		$0		so		SD	$0	Sl,650	
Fire Une Maintenance	$0	$0	$0	$0	$0	$0	so		$0		so		so		SD	so	so	
Basin Repa1r	so	S57	SD	$0	SD	$0	$0		$0		$0		SD		$0	$0	$57	

Total Maintenance	I	

S12,018	

$9.871	

	$10.708 	

S11.148	

$9.260	

513.955	

S91l68	

	$0	$0	$0	$0	$0 	
$76.13D I	

Grounds Maintenance Expenditures														

Salaries	$14,256	$7,916	$11,264	$11,567	$10,305	$12,115	$14,791	$0	$0	$0	$0	$0	$82,214	
Administrative fees	$228	$235	$170	$124	$116	$151	$155	$0	$0	$0	$0	$0	$1,180	
FICA	$1,053	$1,099	$837	$885	$788	$927	$1,132	$0	$0	$0	$0	$0	$6,720	
Health Insurance	$1,520	$1,654	$1,735	$1,406	$1,324	$1,151	$1,324	$0	$0	$0	$0	$0	$10,113	
Workers Compensation	$143	$234	$178	$183	$163	$191	$234	$0	$0	$0	$0	$0	$1,326	
Unemployment	$0	$0	$146	$416	$255	$117	$189	$0	$0	$0	so	so	$1,124	
Telephone	$596	$597	$597	$605	$604	$606	S753	$0	$0	$0	$0	$0	$4,358	
Utilities	$762	$765	$796	Sl,024	$273	$836	$728	$0	$0	$0	$0	$0	$5,182	
Property Appraiser	$0	$0	$1,989	$0	$0	$0	so	$0	$0	$0	$0	$0	$1,989	
Insurance+ Property	$241	$241	$241	S241	S241	$241	S241	SD	$0	so	$0	so	$1,684	
Repairs	$1,233	$2,655	$834	$2,542	$3,583	$1,416	$485	$0	$0	$0	$0	$0	$12,748	
fuel	$2,262	$1,095	$993	$2,464	$789	$1,684	Sl,844	$0	$0	$0	$0	$0	$11,130	
Park Maintenance	$900	$5,608	$6,152	$3,050	$1,800	$1,991	$1,936	$0	SD	$0	$0	$0	S21,437	
Sidewalk Repair	$6,057	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,057	
Chemicals	$0	$843	$0	$0	$496	$D	$0	$0	$0	$0	$0	$D	$1,339	
Contingencies	$200	$0	$0	$0	so	$0	$435	$0	$0	$0	$0	$0	$635	
Refuse	$1,950	$650	$325	$750	$750	$1,125	S375	$0	$0	$0	$0	$0	$5,925	
Office Supplies	$0	$0	$0	$0	$D	$0	SD	$0	$0	$0	$0	$0	$0	
Uniforms	$245	$245	$306	$242	$250	$253	$253	$0	$0	$0	$0	$0	$1,794	
Fire Alarm System	$55D	$550	$512	$512	$512	$512	$512	$0	$0	$0	$0	$0	$3,658	
Rain Bird Pump System	$2,298	$2,528	$2,528	$2,298	$2,298	$2,298	$2,299	$0	$0	$0	$0	$0	$16,549	
Park Materials	$0	$0	so	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	
Bay Hill Flow Way Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	
Total Grounds Maintenance	I 	$34,493		$26,915	$29,601  $28 08	$24,547 	$25.611	 S27 85 	$0		$0		$0	$0	$0  $197,1591 Total Expenditures	I 	S89,179	$114,438 	$74,079	$69,592   $68,848 	S7218Zi	$70,491	 SD	 $0	 $0	 $0	 $0    sss914s1 I

Operating lncome (Loss)	I	j\83,!!32!	szs2c7os	$812,470	(541,!!04]	($39,662]	1so1s'lO!	[U.◄llJ	$0	$0	$0	$0	$0	$849.1741	
auarie.cati.Q/l B.e.l.!e.tme l.,Elpeud.itimlll															
Reserve Fundlng·Transfer Out (Capital Reserve)		$0	$0	$0	$0	$0	(S420,817)	$0	$0	$0	so	$0	$0	($420,817)	
TotalNon Operating Revenues/Expenditures	I 	$0 	$	$	$	$0 	[S4201R17!		$0	$0	$0	$0	$0	so 	[5420,!!17]1	
Excess Revenue/(Expenditures)		(5113,!!32]	$252,705	$812.470	fS41,!l04!	[$39,662]	fS4&B,40Rl	[53,♦13]	$0	$0	$0	so	$0	$428356  I	

0		0  	0 

I

Viera East Golf Course Month to Month

I	October	November	December	f!nuari	Februart	March	Aeril	Mat	1une	1u1	Au st	September	Total
Number of Rounds		
Paid Rounds		3,238	2,773	3,358	4,108	4,496	5,193	3,801	0	0	0	0	0	26,967	
Member Rounds		799	667	766	824	712	678	537	0	0	0	0	0	4,983	
Comp Rounds		106	70	84	113	121	148	181	0	0	0	0	0	823	
GolfNow		247	185	213	205	211	89	203	0	0	0	0	0	1,353	
Revenue per Round															
Paid Rounds		$40	$44	$46	$50	$53	$50	$48	$0	$0	$0	$0	$0	$48	
B=															
Greens Fees		$127,961	$123,329	$156,112	$205,772	$237,479	$257,907	$182,699	$0	$0	$0	$0	$0	$1,291,259	
Gilt Cards- Sales		$785	$2,012	$8,454	$1,710	$1,516	$239	$1,058	$0	$0	$0	$0	$0	$15,774	
Gilt Cards- Usage		($830)	($895)	($1,921)	($4,181)	($2,227)	($865)	($851)	$0	$0	$0	$0	$0	[$11,770)	
Season Advance/Trail Fees		$15,279	$15,889	$12,772	$11,507	$12,195	$10,912	$9,037	$0	$0	$0	$0	$0	$87,591	
Associate Memberships		$3,318	$2,054	$1,501	$3,792	$3,792	$2,686	$1,185	$0	$0	$0	$0	$0	$18,32B	
Driving Range		$5,699	$7,295	$8,564	$9,969	$10,894	$11,345	$9,312	$0	$0	$0	$0	$0	$63,078	
Golf Lessons		$345	$175	$235	$385	$355	$595	$295	$0	$0	$0	$0	$0	$2,385	
Merchandise Sales		$5,244	$7,049	$10,872	$9,374	$16,971	$16,535	$13,947	$0	$0	$0	$0	$0	$79,991	
Special Assessments- Operations		$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$0	$0	$0	$0	$0	$10,635	
Miscellaneous Income		$4,590	$1,532	$8,715	$1,815	$1,436	($367)	$32,868	$0	$0	$0	$0	$0	$50,589	

Total Revenues	I	
$163.911	$159,958	$206,824	$241,661	$283,930	$300,507	$251,069	$0	$0	
$0	
$0	
$0	s1.607,a6o  I	
Cio,fCa.uc.s  f.rlJl!rid/.r.m: s:·	
Other Contractual Services		

$2,128	

$1,951	

$1,795	

$1,369	

$1,576	

$1,575	

$1,726	

$0	

$0	

$0	
so	

$0	

$12,120	
Telephone/Internet		$194	$194	$194	$194	$194	$194	$194	$0	$0	$0	$0	$0	$1,358	
Postage		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities		$286	$451	$377	$346	$607	$280	$270	$0	$0	$0	$0	$0	$2,618	
Repairs& Maintenance		$154	$344	$1,795	$4,367	$2,905	$1,742	$612	$0	$0	$0	$0	$0	$11,919	
Advertising		$795	$1,459	$2,067	$965	$2,823	$1,635	$2,404	$0	$0	$0	$0	$0	$12,146	
Bank Charges		$2,204	$3,431	$6,028	$5,488	$6,033	$7,204	$5,123	$0	$0	$0	$0	$0	$35,512	
Office Supplies		$890	$280	$75	$210	$622	$510	$186	$0	$0	$0	$0	$0	$2,772	
Operating Supplies		$150	$45	$226	$1,136	$14	$0	$136	$0	$0	$0	$0	$0	$1,707	
Dues, Llcenses& Subscriptions		$0	$0	$180	$0	$0	$0	$0	$0	$0	$0	$0	$0	$180	
Drug Testing -All Departments		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations		$0	$0	$1,600	$0	$275	$0	($131)	$0	$0	$0	$0	$0	$1,744	
Contractual Security		$338	$0	$406	$406	$421	$0	$522	$0	$0	$0	$0	$0	$2,092	
IT Services		$0	$330	$95	$0	$380	$660	$302	$0	$0	$0	$0	$0	$1,767	

Total Golf Course Expenditures	I	
S7,139	
$8,484	
$14l!37	
$14,481	
$15,!!!9	S131800	
$11,344	$0	
$0	
$0	
$0	
$0	S8519341	

Viera East GolfCourse Month to Month

October	November	December	fanuari	Februarx	March	Aeril	Maf	l!!ne	1ult	Au 1st	Seph:mber	Total

GolfOnemttans·
Salaries	$22,391	$15,175	$20,936	$23,036	$21,615	$26,277	$25,192	$0	$0	$0	$0	$0	$154,623
Administrative Fee	$1,474	$1,539	$1,183	$901	$873	$972	$983	$0	$0	$0	$0	$0	$7,924
FICA Expense	$1,653	$1,760	$1,561	$1,762	$1,654	$2,010	$1,927	$0	$0	$0	$0	$0	$12,327
Health Insurance	 $655	 $674	$1,396	$1,536	$1,323	 $881	$1,323	 $0	 $0	 $0	 $0	 $0	 $7,788 Workers Compensation	$353	$376		$330		$199		$340	 $415		$398	$0	$0	$0	$0	$0	$2,411 Unemployment	 $439	 $424		 $481		 $829		 $740	$691    $647     $0      $0     $0     $0      $0      $4,251 Golf Printing                     $0       $0      $0      $0      $0      $0      $0     $0      $0     $0     $0      $0       $0 Utilities                       $1,599     $2,517    $1,668    $1,461    $2,140     $187    $1,923      $0      $0     $0      $0      $0     $11.495
Repairs	so	$0	$0	$0	$0	$0	$424	$0	$0	$0	$0	$0	$424
Pest Control	$95	$95	$95	$95	$0	$95	S95	$0	$0	$0	$0	$0	$571
Supplies	$508	$334	$493	$3,720	$1,122	$3,682	$771	$0	$0	$0	$0	$0	$10,630
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0
Training, Edu<>1tion & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Cart Lease	$7,326	$7,146	$7,363	$7,224	$7,199	$7,199	$7,035	$0	$0	$0	$0	$0	$50,492
Cart Maintenance	$0	$0	$0	$0	$116	$0	$423	$0	$0	$0	$0	$0	$539
Driving Range	$0	$0	$0	$0	$3,772	$0	$0	$0	$0	$0	$0	$0	$3,772

Total Golroperatlnn Expenditures	I	S36,493	$30,040	$35,508	$40,764	$40,893	$42,409	$41,143	$0	$0	$0	$0	$0	$267,2491
Merchandise  Sales·
Cost of Goods Sold	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$0	$0	$0	$0	$0	$86,403
Total Merchandise Sales	I	S15,551	$10,679	$4,074	s1oi769	$20 87	$17,277	$7,667	$0	so	$0	so	$0	S86,403 I

Total Revenues	I

	OctobB"	November	December	January	Februar	March	April	M l:	1une	l!!li:	Aull!!st	Sep t·en1ber	Total	
Gat[(;autsi:: M.u.iatcaam.l:·	
Salaries		
$48,869	
$30,438	
$38,865	
$43,225	
$35,138	
$29,312	
$33,098	
$0	
$0	
$0	
$0	
$0	
$258,945	
Administrative Fees		$740	$768	$556	$471	$414	$411	$397	$0	$0	$0	$0	$0	$3,757	
FICA Expense		$3,636	$3,653	$2,942	$3,304	$2,679	$2,200	$2,506	$0	$0	$0	$0	$0	$20,920	
Employee Insurance		$1,931	$2,057	$2,474	$2,100	$1,848	$1,669	$2,773	$0	$0	$0	$0	$0	$14,852	
Workers Compensation		$758	$763	$614	$683	$552	$454	$517	$0	$0	$0	$0	$0	$4,342	
Unemployment		$80	$25	$494	$1,386	$1,061	$238	$125	$0	$0	$0	$0	$0	$3,409	
Fire Alarm System		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Utilities/Water		$2,380	$2,251	$2,565	$2,687	$339	$2,905	$3,048	$0	$0	$0	$0	$0	$16,174	
Repairs		$5,705	$5,295	$4,687	$3,473	$3,341	$5,334	$3,856	$0	$0	$0	$0	$0	$31,691	
Fuel &Oil		$4,593	$2,723	$2,015	$5,002	$1,602	$3,120	$3,743	$0	$0	$0	$0	$0	$22,799	
Pest Control		$119	$143	$143	$143	$334	$143	$160	$0	$0	$0	$0	$0	$1,186	
Irrigation/Drainage		$581	$263	$1,059	$985	$1,368	$703	$724	$0	$0	$0	$0	$0	$5,684	
Sand and Topsoil		$388	$771	$2,775	$0	$2,241	$0	$1,225	$0	$0	$0	$0	$0	$7,399	
f1ower/Mulch		$269	$0	$741	$3,447	$2,491	$0	$0	so	$0	$0	$0	$0	$6,949	
Fertilizer		$14,094	$10,779	$11,694	$16,593	$12,862	$10,630	$6,772	$0	$0	so	$0	$0	$83,423	
Seed/Sod		$0	$0	$0	$0	$1,368	$0	$0	$0	$0	$0	$0	$0	$1,368	
Trash Removal		$213	$213	$213	$213	$213	$213	$213	$0	$0	$0	$0	$0	$1,491	
Contingency		$0	$1,839	$16	$0	$130	$3,000	$459	$0	$0	$0	$0	$0	$5,444	
First Aid		$0	$0	$89	$0	$0	$0	$242	$0	$0	$0	$0	$0	$332	
Operating Supplies		$1,849	$3,045	$2,767	$1,766	$1,122	$1,172	$1,150	$0	$0	$0	$0	$0	$12,871	
Training		$0	$670	$0	$1,100	$791	$0	$0	$0	$0	$0	$0	$0	$2,561	
Janitnrial Supplies		$0	$21	$0	$32	$284	$0	$0	$0	$0	$0	$0	$0	$337	
Janitnrtal Services		$950	$950	$2,100	$1,150	$2,857	$1,007	$1,007	$0	$0	$0	$0	$0	$10,021	
Soil & Water Testing		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Uniforms		$765	$645	$1,558	$853	$729	$925	$833	$0	$0	$0	$0	$0	$6,309	
Equ lpment Rental		$37	$36	$2,537	$37	$34	$37	$36	$0	$0	$0	$0	$0	$2,756	
Equipment Lease		$12,839	$14,255	$15,309	$16,736	$10,345	$14,271	$14,546	$0	$0	$0	$0	$0	$98,302	
Small Tools		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Golf Course Maintenance	I	$100,797	$81,603	$96,213	$10S,388	$84,i«	$77,746	$77,431	so	so	so	$0	so	$623,321  I	
 dmiats:tr.ati1:::e 6: adttm:.cs:·	
Legal Fees		
$0	
$0	
$0	
$2,041	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$2,041	
Arbitrage		$50	$50	$50	$50	$50	$50	$50	$0	$0	$0	$0	$0	$350	
Dissemination		$83	$83	$83	$83	$83	$83	$83	$0	$0	$0	$0	$0	$583	
Trustee Fees		$342	$342	$342	$342	$342	$397	$397	$0	$0	$0	$0	$0	$2,502	
Annual Audit		$125	$125	$125	$125	$125	$125	$125	$0	$0	$0	$0	$0	$875	
Golf Course Admlnistratlve Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0	$0	$0	$0	$0	$32,830	
Insurance	$8,580	$8,377	$8,377	$8,377	$8,377	$8,377	$8,377	$0	$0	$0	$0	$0	$58,840	
Property Taxes	$0	$662	$5,235	$662	$662	$662	$661	$0	$0	$0	$0	$0	$8,542	
Total Administrative Expenditures	I	Sll,870	
$14,328	
$18,901	
$16,369	
$14,328	
$14,383	
$14,383	
$0	
$0	
$0	
$0	
$0	$106,S63 !	

S163,?11	
	$1S9,9S8	$206,824 	
$241,661	
$283,930	
$300cl07	
$2S1,!!69	
	$0	$0	$0	$0	$0		St,607,860 !	
$173.849	$14S,13S	$169,533	$187,770	$17S,601	$16S,61S	$151,968	$0	$0	$0	$0	so	s1.169,471  I	

[5').'H8)	
$14,823	
$37,292	
$S3,890	
$108,329	
$134,892	
$99,101	
$0	
$0	
$0	
$0	
$0	$438,389 !	

Total Expenditures	I

Operating Income (Loss)	I

	October	November	December	January	Februarv	March	Aeril	Mal	1une	1u1i:	Au st	September	Total	
MllJJ U,.Z£m£tag: la:1!£DU£ lC£Kl!£Ddituct:d·															
Special Assessments		$46,688	$46,688	$46,688	$46,688	$46,688	$46,688	$46,688	$0	$0	$0	$0	$0	$326,817	
Interest Income		$351	$431	$525	$613	$653	$593	$802	$0	$0	$0	$0	$0	$3,967	
Reserve Funding• Transfer Out(Capital Reserve)		so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Interfund Transfer In- Restaurant		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Interest Expense		·($8,438)	($8,438)	($8,438)	($8,438)	csa·,4301	($8,438)	($8,438)	$0	$0	$0	$0	$0	($59,D63)	
Principal Expense		($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	$0	$0	$0	$0	$0	($274,167)	

Total Non Operating Revenues/(Expenditures) I	[ 5 51	[$485!	/$391!	[$3031	[$2631	[Sl2JI	[S114J 	$0	$0	$0	$0	$0		1s2.Hs1I

Net Non Operating Income/ (Loss)	I	1s10. 041	$14.338	$36,900	$53,587	$108.066	Sl341570	598,987	$0	$0	so	$0	$0	5435,9441

Viera East Restaurant Month to Month

October  November  December	(!nuar-I	Februarl	March	AerU	Mat	l!!ne	J!!lt	August  September	Total

B==.
Food Sales	
$15,608	
$19,437	
$23,391	
$23,424	
$27,710	
$39,955	
$39,112	
$0	
$0	
$0	
$0	so	
$188,637	
Snad<Sales	Sl2	$241	$340	$385	$769	$1,030	$1,184	$0	$0	$0	$0	$0	$3,961	
Wine Sales	$265	$482	$547	$535	$566	$616	$635	$0	$0	$0	$0	$0	$3,646	
Beer Sales	$11,775	$11,143	$13,167	S13,836	$17,502	$20,973	$16,847	so	so	$0	so	so	$105,243	
Beverage Sales	$3,093	$2,306	$3,481	$3,218	$3,767	$5,491	$5,210	$0	$0	$0	$0	so	$26,566	
UquorSales	$7,664	$7,112	$8,917	$8,980	$12,007	$13,251	$11,174	so	so	$0	$0	$0	$69,104	

I	$38,!15	$40,721	$49,844	$50,378	$62,319	$81,316	$74,162	$0	$0	so	$0	$0	$397,1561	

Total Revenues

RutnumntErpeodib1ces·		
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$0	$37,917	
Salaries	$16,166	Sll,420	$13,458	$13,404	$14,365	$12,424	S18,143	$0	$0	$0	so	$0	$99,382	
Adminis1ratlve Fee	$633	S710	$630	$523	$477	$545	$607	$0	$0	$0	$0	$0	$4,123	
FICA Expense	$1,517	$1,367	$1,495	$1,524	$1,608	$2,305	$2,384	$0	$0	$0	$0	$0	$12,201	
Health Insurance	$1,487	$1,102	$704	$783	$762	$649	$783	$0	$0	$0	$0	$0	$6,270	
Workers Compensation	$212	$173	$187	$207	$182	$260	$265	$0	$0	$0	$0	$0	$1,486	
Unemployment	$260	$296	$404	S717	$608	$675	$590	$0	$0	$0	$0	$0	$3,550	
Telephone	so	$591	$421	$421	$421	$421	$421	$0	$0	so	$0	$0	$2,697	
Utilities	$894	$689	$856	$748	$1,211	$187	Sl,037	$0	$0	$0	$0	$0	$5,621	
PestControl	$95	$95	$95	$95	$161	$95	$95	$0	$0	$0	$0	$0	$731	
Bank Charges	$1,815	$3,038	$1,100	$1,373	$2,330	$2,105	$2,074	$0	$0	$0	$0	$0	$13,834	
Equipment Lease	$136	$107	S165	$219	$292	$106	$107	$0	$0	$0	$0	$0	$1,132	
Repairs	$68	$1,506	$0	$1,900	$518	$2,1191	$250	$0	$0	$0	$0	$0	$7,133	
Kitchen Equipment/Supplies	$162	$60	$0	$303	$0	S81	S68	so	$0	so	$0	$0	$675	
Paper & Plastic Supplies	$1,536	$883	$508	$1,325	$446	$1,663	$524	$0	$0	$0	$0	$0	$6,1186	
Operadng Supplies	S2,114	$4,410	$1,102	Sl,745	Sl,169	$1,245	$1,021	$0	$0	$0	so	so	$12,806	
FlrstAld	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	
Entertainment	$900	$1,450	$1,800	$1,800	$1,900	$1,500	$1,200	$0	$0	$0	$0	$0	$10,550	
Delivery/Gas	S754	$779	$591	$420	$1,002	$389	$391	so	so	$0	$0	$0	$4,325	
Uniforms	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0	
Dues&Lla:nse	$829	$798	$414	$414	$2,698	$148	$466	$0	$0	$0	$0	$0	$5,767	
FlrstAld	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	
Total Restaurant Expenditures	I  SJ◄,,95	$34,!!91	$29,346	$33 39	$35 66	$33,106	ns,a«	$0	$0	$0	$0	$0	$237,0871
CottQ(Goods Sold		
Food Cost	$5,175	$12,147	$6,584	$16,348	$3,102	$24,568	$19,491	$0	$0	$0	$0	$0	$87,414	
Snack Cost	$681	$40	($172)	$12	$86	$700	$164	$0	$0	$0	so	$0	$1,512	
Beer Cost	$1,284	$6,300	S4,639	$7,351	$1,655	$16,547	$6,472	$0	$0	$0	so	$0	$44,247	
Beverage Cost	S582	$3,334	(S19)	$691	$734	$3,364	$1,247	$0	$0	$0	$0	so	$9,933	
Wine Cost	$250	$754	$382	$283	$98	$424	$425	$0	$0	$0	$0	so	$2,615	
Liquor Cost	$541	$7,271	$390	$2,143	$1,749	$6,014	$2,785	$0	so	$0	$0	so	$20,892	
Total Cost of Goods Sold	j	$8 13	$29,845	511,!!04	$26,!!ZB	$7,◄Z4	$51 16	SJ0,!:84		$0	$0	$0	$0	$0 	$166,6141	

1v;,1193J	1524,215!	$8,694	(S?789l	$19.;!30	[$3,<061	S?,73◄,	$0	$0	$0	$0	$0	($6,54511	

$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
	$0	$0	$0	$0	$0	$0	$0	10	$0	$0	$0	$0 	so I	

Operating Income (Loss)	I
ti.aa Qszit:caUaa  8£1!!:o,u: aEQZeuditHc£ ·	
lnterfund Transfer out- Golf Course
Total Non Operating Revenues/(Expenditures)  I

Net Non Operating Income/ (Loss)	I	, so93J	(E41115)	$8,694	159,789)	$19,330	[$3,406)	57,734	$0	$0	$0	so	$0	tS6.'>45JI	

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

	October	November	December	(anuarl:	February	March	Aeril	Mal:	june	(Ull:	AUS,!!St	September	Total	
Revenues																
Merchandise Sales			$5,244	$7,049	$10,872	$9,374	$16,971	$16,535	$13,947	$0	$0	$0	$0	$0	$79,991	

Total Revenues		I	
$5,244	
$7,049	
$10,872	
_$9,374	
$16,971	
$16,535	
$13,947	
$0	
$0	
$0	
$0	
$0	$79,991 I	
Expenditures																
Cost of Goods Sold			$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$0	$0	$0	$0	$0	$86,403	
Total Expenditures		I	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$0	$0	$0	$0	$0	$86,403-)	
Operating Income (Loss)		I	[$to,3o6l	[$3,631)	$6,798	($1,396)	($3,416)	($742)	$6,280	$0	$0	$0	$0	$0	($6,412)1	

Viera East
Community Development District Long Term Debt Report

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5%to5%	
Maturity Date:	5/1/2026	
Optional Redemption Date:	On or After 5/1/2022	
Reserve Fund Definition:	50% MaxAnnual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$283,630	
Bonds outstanding- 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less: May 1. 2019 Principal	($395,000)	
Less: May 1, 2020 Principal	($410,000)	
Less: May 1, 2021 Principal	($425,000)	
Less: May 1, 2022 Principal	($445,000)	
Current Bonds Outstandine	$2 025000	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate:	2%to 2.75%	
Maturity Date:	5/1/1938	
Optional Redemption Date:	On or After 5/1/2030	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$234,591	
Reserve Fund Balance:	$237,706	
Bonds outstanding- 7/10/20	$7,685,000	
Current Bonds Outstandine	$7,685000	

Page 23

Q !!. . . ryic:El.::.1- ... ..S.....	655,615..

25.09%·$-·········--·643,056_.·$·······-···J602,247}1_$"	4. 0,810.

General Fund
 £ !..Fund

$	1,378,973

52.77%  $

1,352,558	$	[1,352,558)) $

.$ -..........5. 78,4891·······-·-- 22.14% .$  .............._.567,408.. _$····----.- 495,529)}·$ 	71,879

$

2,613,077

100.00%  $

2,563,021	$	r2,4S0,333J  $	112,688

Viera East
Community Development District
Special Assessment Receipts - FY2023

Date	Net	Gen Fund	Debt Svc 2020	Rec Fund	Total	
11/16/22	$	37,895.57	$	19,998.25	$	9,507.91	$	8,389.41	$	37,895.57	
11/23/22	$	647,687.69	$	341,797.77	$	162,503.34	$	143,386.58	$  647,687.69	
12/8/22	$	1,552,755.77	$	819,420.33	$	389,582.82	$	343,752.62	$1,552,755.77	
12/22/22	$	118,318.03	$	62,438.79	$	29,685.72	$	26,193.52	$  118,318.03	
1/12/23	$	44,336.06	$	23,397.03	$	11,123.81	$	9,815.22	$	44,336.06	
2/1/23	$	3,734.44	$	1,970.74	$	936.96	$	826.74	$	3,734.44	
2/9/23	$	34,624.89	$	18,272.25	$	8,687.30	$	7,66534	$	34,624.89	
3/9/23	$	38,929.70	$	20,543.98	$	9,767.37	$	8,618.35	$	38,929.70	
4/10/23	$	84,376.78	$	44,527.32	$	21,169.94	$	18,679.52	$	84,376.78	
4/28/23	$	362.54	$	191.32	$	90.96	$	80.26	$	362.54	
	$	2,563,021.47	$ 1,352,557.78	$	643,056.13	$	567,407.56	$2,563,021.47 I	

Net		Assessments	Assessments	Balance to	
Assessed	Percentage	Collected	Transferred	Transfer	

!Percentage Collected	98.08%1

Viera East Community Development District

I I

Golf Course/Recreation Fund- Operations Prior Month/Year Comparison

Actuals	Actuals	Year to Date	Year to Date
4/30/22		 4/30/23	Variance	4/30/22	4/30/23	Variance

Revenues:
Greens Fees	
$  185,022	
$	182,699	
$	(2,323)	
$  1,208,549	
$  1,291,259	
$	82,710	
Gift Cards - Sales	$	665	$	1,058	$	393	$	6,315	$	15,774	$	9,459	
Gift Cards - Usage	$	(1,335)	$	(851)	$	484	$	(11,480)	$	(11,770)	$	(290)	
Season Advance/Trail Fees	$	24,956	$	9,037	$	(15,919)	$	167,227	$	87,591	$	(79,636)	
Associate Memberships	$	2,212	$	1,185	$	(1,027)	$	22,522	$	18,328	$	(4,194)	
Driving Range	$	10,812	$	9,312	$	(1,500)	$	64,886	$	63,078	$	(1,808)	
Golf Lessons	$	335	$	295	$	(40)	$	1,545	$	2,385	$	840	
Merchandise Sales	$	14,745	$	13,947	$	(798)	$	75,179	$	79,991	$	4,812	
Special Assessments - Operations	$	1,519	$	1,519	$	$	10,635	$	10,635	$	
Miscellaneous Income	$	797	$	32,868	$	32,071	  $	4,222	$	50,589	$	46,367 	
Total Revenues	$	239,730	$	251,069	$	11,339	  $  1,549,601	$  1,607,860	$	58,260 	

Expenditures:
Golf Course Expenditures	

$	15,615	

$	11,344	

$	4,271	

$	108,963	

$	85,934	

$	23,029	
Golf Operations	$	38,394	$	41,143	$	(2,749)	$	243,857	$	267,249	$	(23,392)	
Merchandise Sales	$	6,520	$	7,667	$	(1,146)	$	47,969	$	86,403	$	(38,434)	
Golf Course Maintenance	$	91,585	$	77,431	$	14,154	$	609,524	$	623,321	$	(13,798)	
Administrative	$	21,887	$	14,383	$	7,504	$	105,873	$	106,563	$	(691)	
Total Expenditures	$	174,001	$	151,968	$	22,033		  $  1,116,185	$  1,169,471	$ 	(53,286 J	

Operating Income/(Loss)	 $	65,729 	$	99,101	- $	33,373	- $	433,416	$	438,389	$	4,974

I. (;_a11_h  Flow11_: 

Actuals

October

November

December

Januar

Februar

March

ril

I

Ma

I

June

I

Pro1ectlons

Jul1

I

Au t

I Seet•mber I

Totals

  Starting Funds 
Carry Forward
Revenues
Golf Course

 	

Is

466.008 I$

450,977 I$ 441,785 ! $

481,110 I $	531,812 I $  ss9,531 I$

191.011 I

$

897,853 I s  902.122 I$ e92 886 I$ 851,189 I$  82s.195 I

 	

Course Operations $

202 326  $
163.911 $

200 679  $  256 668  $	292 039

325 231

159 958  $  206,824  $	241,661  $

251069

Restaurant $ 		38.415 $ Total AN Cash r $	668,334 !

40.721  $   49,844  s  50378  $	74.162

$  244 552 $  226125
s  193.265  $
  $	51287  $ 	

185 814  s  205 681	146 657  $

146.909 $
38,905 	

162.588  $

43,093  $

'

3 013 846
116 005  $  2,405 349
30,652  $	608497

651,656 ! $  698,453 I$	m,8lJ9 Is	818,121 I s 1,041,354 I s 1,11&,248 I	s 1,142,405 I s 1,128,846 I s 1,018,101 I 1 1,056,s11 I t	971,853 I$ 3,013,846

Expenses

Golf Course	$	217 357	s	209 871	$  210 683	$	247937  $	218 591  $	250 337	$  218 396	239 683	235960  $	227 511	$  231 675  $	219 315	$  2 727 316	
Course Operations	$	173.849	$	145135	$  169,533	$	187 770  $	175.601  $	165 615	$  151.968	$  188,689  $	188 828  $	188 828	$  188,828  $	188 840	$  2113,484	

Viera East Cash Flow Analysis FY 2023

Rsstaurant $	43508  $	64.737  $   41,150  $	60,167  $	42.990  $ 	84,722  $   66428 	$   50994  $	47,132  $   38683  $	42.847  $	30476	$	613 832	
Cash Less Expenses I $	450,977 j $	441,785 j $  487,770 Is	531,872 ! $	&s9.s31 Is	791,017 ! $  897,853 I	s  902.122 I s	892,886 Is  851,189 j $	825,196 ! $	752.537 I			

Projected Revenues FY 2023	$  3,013,846	
Projected Expenses FY 2023	$  2,727,316	
Projected Surplus(Deflclt) FY 2023	530