Viera East
Community Development District Agenda
June 22, 2023

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

June 15, 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, June 22, 2023, at 7:00 p.m. in Building C, Faith Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the May 25, 2023 Board of Supervisors Meeting
New Business
Discussion of Fiscal Year 2024 Golf Course Budget
Ratification of Agreement for Putting Green and Related Irrigation Renovations with Landirr, Inc.
Old Business
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
i. Reminder of Form 1 Filing Requirement Deadline- July 1, 2023
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 regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, May 25, 2023 at 7:00 p.m. at Faith Lutheran Church, Building C, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Rob Dale	Chairman
Jennifer DeVries (via phone)	Vice Chairperson
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
Michelle Webb	Lifestyle/Marketing Director
Bill Maharis	Resident, Vice President VECA
Terry Mott	Resident

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 7:00 p.m. A quorum was present.

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

THIRD ORDER OF BUSINESS	Public Comment Period
Mr. Showe: This is the time for audience members to make any public comments. We would ask you to please state your name and address for the record and keep your comments to three minutes. If there are no comments, we will proceed to the minutes.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 13, 2023
Continued Meeting and April 27, 2023, Board of Supervisors Meeting
Mr. Showe: Mr. Carnesale provided us a small change on Page 34 of the April 27, 2023 minutes. We can take any other questions or comments at this time or a motion to approve as amended.
Mr. Rysztogi: I have a correction. On the April 13th minutes, it says that I have a wife and one child on our plan. I’m sure that I didn’t make that statement.
Mr. Moller: It was me. We were talking about the cellphone plans. I said that I have a wife and one child.
Mr. Dale: Does anyone have any additional changes? If not, I would entertain a motion to approve.

Mr. Dale: Is there any discussion? Hearing none,

FIFTH ORDER OF BUSINESS	New Business
Consideration of Resolution 2023-05 Approving the Fiscal Year 2024 Proposed Budget and Setting a Public Hearing
Mr. Showe: This is the start of our budget process. We presented Resolution 2023-05, which does several things for the Board. First, it approves a Proposed Budget, which will be attached as Exhibit A along with any changes that the Board might make tonight. It also sets the public hearing, which we’ve set for August 24, 2023 at 7:00 p.m., which is your regular meeting. It further directs us to transmit this budget to Brevard County and the City of Rockledge, as well as post to your website, which is required by Florida Statutes. We made it so there is no assessment increase. I will note that this Board has several budget workshops to go over the

budget from this point forward. The purpose of tonight is as long as you don’t want to raise assessments, which is the way the budget has been set at this point, you can approve this as a Proposed Budget. You have the full flexibility to move money between account lines as we go through the workshop process. We can also make any changes that the Board would like to make as well, but you have full flexibility. We increased all salaries by 3%. Last year, there was a change from the Board to go back to 1.75% and then you did the rest as a bonus. But I wanted you to know that we put the 3% in there right now. So, if you change it, it is more of a benefit.
Mr. Colasinski: I think we need to take a close look at all salaries. Three percent is nice, but unfortunately, inflation is 5%, but we are still stuck with high prices. We need to re-evaluate the overall budget with regards to salaries for everyone. So, I would like to make sure that we do that. It’s still a very competitive labor market out there as well. We have some areas in our domain that have been impacted by people leaving for higher salaries and I can’t blame them. But we need to stay competitive as well.
Mr. Showe: That was one reason why I pushed it to 3%.
Mr. Colasinski: That’s fine. That’s a starting point. I think we’ll come up with a number, but when it comes to an assessment, I would like not to. But if we don’t have enough money to cover the salaries, I think we need to re-evaluate that.
Mr. Showe: I would say on a general basis, even with no assessment increase, you are still transferring $350 from the General Fund to your reserve as part of that no assessment increase.
Mr. Colasinski: I’m not trying to drive for an assessment increase. I just want to make sure that we can rationalize those numbers.
Mr. Showe: Absolutely.
Mr. Colasinski: To make sure that we understand fully where we are at, if we have a salary increase. Jim, I will leave it up to you as to what you would like to propose for the team. Then the Board can vote on it, since you are accountable for the entire staff and you know what you need to keep it.
Mr. Moller: I have already started some market research to find out what competitive golf courses are charging.
Mr. Colasinski: Its more than that, the people on Ed’s team and the people in the restaurant.

Mr. Moller: Yeah.
Mr. Colasinski: Everyone.
Mr. Dale: Just adding to that, I don’t want to get into a long discussion because we have months to do this, but with the minimum wage increases, we have another two years.
Mr. Moller: Every year it goes up $1. It will go up in 2025.
Mr. Dale: So, in three years. I guess my point is, we were doing $1 per year. Mr. Moller: Yeah.
Mr. Dale: That alone is more than the 3% that we are talking about.
Mr. Showe: I think as part of the schedule that Hannah did, she already included it. I will make sure that we have the minimum wage increase.
Mr. Dale: Okay. That’s all I was getting at.
Mr. Moller: I don’t think we have too many that the minimum wage will affect. Mr. Colasinski: Right.
Mr. Carnesale: Steve is right. There would’ve been a minimum wage on the people at the bottom and there are other people around that, that are going to get pissed off if they’re not getting something as well.
Mr. Moller: Correct.
Mr. Colasinski: I trust Jim. Mr. Dale: That’s the point.
Mr. Colasinski: The other thing are the vendors that we have with us as well. Their fees have gone up.
Mr. Moller: Yes.
Mr. Colasinski: So, that’s something else we need to take a second look at in our budget. When I sign checks, I look at the numbers and the numbers have gone up. All services have gone up. We just need to re-evaluate our actual costs and project some form of inflationary cost for the next year. It doesn’t have to be 10%. I just want to make sure that we can rationalize the numbers.
Mr. Showe: We have done that on all of the contracts. If you look at the contracts from last year to this year, we have shown increases in all of those.
Mr. Colasinski: Okay, now are those the actual increases or projected increases?

Mr. Showe: Those are projected. What we don’t want to do as a process, I don’t like to ask my vendors in May if they are going to increase.
Mr. Colasinski: Oh no.
Mr. Showe: We kind of have a feel for what is happening based on pricing. Mr. Colasinski: Right.
Mr. Showe: So, we typically use a 5% or 10% inflation on all of those. Mr. Colasinski: Very good.
Mr. Showe: That typically covers us.
Mr. Colasinski: It’s like having a Federal or Student Loan Program.
Mr. Showe: It’s better to catch them in September and say, “Hey, we need a contract.
Hurry up and give us a number.”
Mr. Colasinski: Yeah. Okay. We have several programs already in place for midges and so forth.
Mr. Showe: I’ll point out also, when you go to the Proposed Budget, which is Page 69 in your agenda package, at the end of this fiscal year, we are projecting $1.5 million in your Capital Reserve. That’s why we feel comfortable with the assessment level.
Mr. Colasinski: Okay, so now we also started a Capital Reserve Fund for the District.
Mr. Showe: Yeah. If you look at the bottom of that page, it’s the split. About $750 of that is for the General Fund and $814 is the golf course.
Mr. Dale: Right.
Mr. Showe: We track those separately and we keep that.
Mr. Colasinski: Okay. The contribution is $420,817 for the General Fund. Mr. Showe: Correct.
Mr. Colasinski: That is what we did when we modified the assessment. Mr. Showe: Yes.
Mr. Colasinski: Okay. But we should be getting another contribution for that next year. Mr. Showe: Correct.
Mr. Colasinski: The intention for that money is different than covering cost increases. Mr. Showe: Correct.

Mr. Colasinski: That’s my point. That is intended to be an emergency fund. I don’t want to draw out of that too much because if there is any sort of increase that we need, it would be minimal.
Mr. Showe: Right. Mr. Colasinski: Okay.
Mr. Showe: We’ll work with Jim. The workshop will be focused on your General Fund. I will work with Jim over the next week or two to tighten all of those numbers up.
Mr. Colasinski: Okay.
Mr. Dale: As long as you are bringing up the issue, you brought up the question I had for four months and I keep forgetting to ask. The deposits, what are we investing in, the reason why that’s important is to build these up more is potentially for a sprinkler system 20 years down the road, but I don’t know that it’s really appropriate keeping that money in a money market account.
Mr. Colasinski: Maybe a CD.
Mr. Dale: A CD or something like that.
Mr. Showe: Typically, what we’ve been using is the State Board of Administration (SBA) account, which is getting about 4% or 5% right now.
Mr. Dale: Oh, it is. Okay.
Mr. Showe: I’ll double check that. A couple of months ago when the banking crisis happened, we ended up pulling somebody out of there because there was some uncertainty. Then I think we put it all back.
Mr. Dale: Okay. As long as we are getting in the 4% or 5% range, I’m comfortable with that, because even a 10-year bond, that’s the range you’re in.
Mr. Showe: I’m pretty sure that’s where we’re at. Mr. Dale: Very cool.
Mr. Colasinski: Didn’t we have more for Fiscal Year 2023 contributions for the golf course as far as the money that we had for profit last year? This says $252,806 and I thought we had well over $300,000.
Mr. Dale: Its less the bonuses. Mr. Colasinski: Yeah.

Mr. Showe: I think that is a projection based on the budget right now. Let me double check that.
Mr. Colasinski: Okay. Because that says Fiscal Year 2023, which is our current budget. Mr. Showe: Correct. That’s actually included in the budget as a non-profit.
Mr. Colasinski: Okay. I see the projected number above that. Very good. So, we had a beginning balance of $561,415 for the golf course.
Mr. Showe: Correct.
Mr. Colasinski: Because the last two years we had $452,000 and then $385,000. That’s over $800,000 and I only see $561,415 here for Capital Reserve for the golf course.
Mr. Showe: We started with $837,000 as of the end of Fiscal Year 2022. I’ll go back.
Mr. Colasinski: I would just like to make sure we’re tracking it correctly, because we’re working hard to generate that profit. At least Jim’s people are.
Mr. Showe: Yeah.
Mr. Colasinski: We should make sure that we keep it there so we can keep the golf course sustainable.
Mr. Showe: When we did that as a starting point, we showed the Board some different calculations and you guys picked one. So, I’ll verify it.
Mr. Dale: Okay. So, in terms of the Proposed Budget and setting the hearing date, that requires a motion. Doesn’t it?
Mr. Showe: Correct. You would want to approve that resolution. Again, if the Board is so inclined, at one of your future hearings, you still have time to do the mailed notice if you raise assessments.
Mr. Colasinski: Yeah. We need to take a look at the Proposed Budget and understand. Do we normally have that budget hearing in August?
Mr. Showe: Correct. The hearing is scheduled for August 24th. If you were to increase assessments again, the actual notices wouldn’t have to go out until…
Mr. Colasinski: Until the beginning of July.
Mr. Showe: It would be 21 days in advance at the beginning of August.
Mr. Colasinski: I’m not planning on anything. I just want to make sure that we understand where we’re at.

Mr. Showe: What will really drive that is your next workshop, because the General Fund is where you have flexibility over the assessments. You could adjust that. I think with the reserves that you have, you’re in great shape. We will take a look at that.
Mr. Dale: The only thing that could potentially affect that is if the Engineer’s Study came in messed up.
Mr. Colasinski: That is correct because we don’t know the outcome of that yet. Mr. Dale: Exactly.
Mr. Colasinski: It will be well into next fiscal year before we probably see the outcome of that based on how fast the county is moving.
Mr. Dale: Right.
Mr. Showe: We just need a motion to approve the resolution as presented.

Mr. Dale: Is there any further discussion? Hearing none,

Presentation of Budget Calendar
Mr. Showe: This is your Proposed Budget schedule. It’s the same type of process. We will go through the General Fund Budget at your next meeting. Then we have two meetings for the golf course and then one on the rules.

Consideration of Resolution 2023-06 Designating an Assistant Treasurer - ADDED
Mr. Showe: Mr. Darrin Mossing in our office moved back to Florida. He would like to be made an Assistant Treasurer of all the Districts, to help facilitate the bank account. He wouldn’t

be signing any checks, but he’s the President of our company. I don’t expect him to have a lot of involvement, but it does give him flexibility if there are any issues.
Mr. Dale: Darrin’s the one that helped us out when we had an issue.
Mr. Showe: He’s the man, when it comes to anything bond, finance or accounting related. Mr. Colasinski: Are you asking us to make a motion?
Mr. Showe: Yes, to designate him as an Assistant Treasurer. It wouldn’t change anything with the way you are operating.

Mr. Dale: Is there any further discussion? Hearing none,

Mr. Showe: I know that it seems strange, but we’re doing it in every District, if things need to get done. We’re picking up a lot of clients and unfortunately, he’s having to get a little more hands on.
Mr. Dale: He’s able to talk to the bank if something is messed up.
Mr. Showe: It gives him the ability to do more things than he can do now. He moved back to Florida so that he could help facilitate that.
Mr. Colasinski: He also has a lot more power, so he can make recommendations. How many Districts does he have?
Mr. Showe: We have 300 statewide.
Mr. Colasinski: I’m asking how many you have. Mr. Showe: I have 15 of my own.
Mr. Dale: Was the budget calendar part of that motion?
Mr. Showe: It doesn’t really need to be approved. That’s just the schedule for now.

SIXTH ORDER OF BUSINESS	Old Business
Action Items List
Mr. Showe: The fire breaks are complete.
Mr. Dale: Michelle, perhaps a good post, at some point, is that the fire breaks are complete. If there are any neighborhoods that feel something was missed, please contact Jason or Jim.
Mr. Showe: The next item is the Emergency Recovery Plan. The engineer reported this week that he has finally gotten the information from the county to be able to proceed.
Mr. Colasinski: Good. It takes time to do the analysis.
Mr. Showe: Yeah. I think Jennifer is still working with Jim on the community response letter, but I think some of that is going to be driven off of what the engineer says. So, it is probably important to get his analysis.
Ms. DeVries: I thought we changed that to writing an article in the newsletter. Mr. Showe: Okay.
Ms. DeVries: I hadn’t drafted that one. I was waiting for the Engineer’s Report. Have we received it?
Mr. Showe: No. That is what I was just noting, Jen. He just received information from the
county.

Ms. DeVries: Okay.
Mr. Showe: I think it’s probably important to get his analysis first. Ms. DeVries: Yeah. Okay.
Mr. Showe: We have the Employee Manual in final draft. We’re just waiting to see if you
have any other changes.
Ms. DeVries: I haven’t had a chance to edit that. Mr. Moller: It’s good to go.
Mr. Showe: Alright. I’m going to edit the beginning of the Employee Manual. They want some description about the District. Then we’ll have a new Employee Manual.
Mr. Dale: Okay.
Mr. Showe: What about the new POS System?
Mr. Moller: So far so good. We went live on Tuesday. We are still trying to figure out some of the reporting on the back end, myself and Inez, but from a front of the house standpoint,

it’s very user friendly. There’s clarification that Kyle and Eddie need to tweak, but it’s a good system.
Mr. Showe: Okay.
Mr. Dale: Let me ask a question. There may need to be another post that Michelle might need to make. I noticed in the emails I received this week that its now JMoller@VECDD.com.
Mr. Moller: Yes.
Mr. Dale: Versus JimMiller@VieraEastCDD.com. Is that across the board for all employees?
Mr. Showe: Yes. We used a vendor that created all of your email accounts. That vendor has gone insolvent and we are no longer able to get service from them. Several of the email accounts have reached their maximum capacity.
Mr. Dale: I understand.
Mr. Showe: Folks in our corporate office have spent months trying to fix it, get the company to respond, to do anything and finally the only choice that we really had to keep operations going and make sure that we didn’t miss anything, was to migrate all of it to a different email address.
Mr. Dale: Okay.
Mr. Showe: So, if you email an old address, you will get a return email saying, “Please see the new email.”
Mr. Dale: Okay. That’s where I was going.
Mr. Showe: I made sure that was one of the key points as we were talking about it. This is a customer driven business and we cannot have people thinking that their emails got delivered and they did not.
Mr. Dale: Okay. But from now on, we should use the VECDD email address as opposed to Viera East CDD (VECDD). I actually like it shorter, but it’s across the board.
Mr. Showe: It’s been a little bit of a test.
Mr. Dale: We want our friends over at VECA to be able to find us. Mr. Carnesale: There are a lot of people that have the old one.
Mr. Dale: Correct. That’s the point.
Mr. Showe: That’s why I made sure if they emailed the old one, they’re going to get a response that says, “Our email address has changed, please email me at this address.”

Mr. Dale: Right.
Mr. Carnesale: That means I have to establish that on my computer
Mr. Dale: Yes. You’ll have to put in new email addresses for everybody. Just use VECDD instead of Viera East CDD. Nothing else has changed.
Mr. Carnesale: I’m thinking more of a receipt saying to send it to the new address. If I don’t have that as an address on my system, I’ll never get it.
Mr. Dale: Well, we can work out the details. Mr. Colasinski: Okay.
Mr. Dale: Were there any other action items?
Mr. Showe: For the parking lot, we finally got the engineer to confirm that it is good to go. So, it will be advertised next week for bids. It will out for 30 days and at your July workshop, we should be able to bring you whatever bids we received. We can discuss it at that point and you can make a decision at your July meeting.
Mr. Colasinski: Okay.
Mr. Dale: One of the things that I asked Jim to inquire about, I don’t know if there’s a legal requirement. Usually if you’re doing away with spots, you run into problems, but we have eight curb areas in the center of that parking lot that have coquina rock in them. Those are eight spots that we can get. It would probably save them time since they are going to be digging up the entire parking lot, anyways. If we wanted those eight spots back, they seem to serve no useful function. They are not decorative. We don’t have plants in them.
Mr. Colasinski: I think it’s a way for drainage.
Mr. Dale: That may be. That’s why I asked Jim to look into it.
Mr. Colasinski: It keeps it in one big flood of water coming across it. It helps to break
that up.

Mr. Dale: Yeah. If that’s the case then we should keep it, but if not…
Mr. Showe: As of now, it looks like the map has them all included. Anything in that
parking lot is included.
Mr. Dale: My guidance to Jim was that I’m okay with it, as long as the entire Board is okay with this and there are no functional drainage issues. This is why I wanted to talk to the Board about it.

Mr. Colasinski: Right, because when you get water moving, that’s the most damaging. It takes a lot of energy and if you break that up, then it has less energy.
Mr. Dale: Right. That may be a good reason as to why it’s like that. I don’t know. Mr. Showe: Okay.
Mr. Colasinski: It involves channel water because of the drains we have out there as well. Mr. Dale: Correct.
Mr. Rysztogi: What advertising do we have to do?
Mr. Showe: The ad will go into Florida Today. Then I will personally send it out to several vendors that we used in the area to make sure that they get it and bid on it.
Mr. Rysztogi: Why is that the only one?
Mr. Showe: You have to use a publication of general circulation, which is defined by Florida Statutes. We can do it in other places.
Mr. Dale: Is that county site up and running yet?
Mr. Showe: No. Neither is any county site that we deal with in Central Florida. The funny thing is some of the counties in South Florida, since they have realized that they can charge for it, they are actually charging almost as much as the newspapers.
Mr. Dale: That’s dirty.
Mr. Showe: We will evaluate that when we get there, but obviously, if the engineer is okay with changing that out, once you select a vendor, you can make a Change Order, if that’s something that you want to do.
Mr. Dale: Okay.
Mr. Showe: We anticipate that out at the end of the month and then we will work through that process. We will get you bids back.
Mr. Dale: Okay. Thank you. Where else are we?
Mr. Showe: Turf management of Woodside. Are there any updates?
Mr. Moller: Yeah. I actually had a couple of guys, Pete and Eds guys, repairing the children’s mound where the erosion was by the little houses on top of the tunnel. We backfilled it, packed it down, put some sod down and put some turf mats on top to try to help save the turf for the kids that like to take shortcuts around there. That’s all done. I think the irrigation system gremlins have been worked out and haven’t thrown a fault in two weeks. Next month, we’ll schedule another day. I know that I need some sod around the golf course. So, we want to get

two pallets of Bermuda, one pallet for the park and one for the golf course. There are some erosion areas on that mound that we’ll fix up.
Mr. Dale: Can we go with Bermuda? Mr. Moller: I’m sticking with Bermuda.
Mr. Dale: It’s what we should have used to begin with. Mr. Moller: That’s what is on the hills.
Mr. Dale: Yeah.
Mr. Moller: The mound makeup doesn’t have a lot. Its Florida and we are in our drought season. It’s a mound. I don’t care how much irrigation you throw at it, it’s going to struggle.
Mr. Colasinski: It’s going to dry up. Mr. Moller: Yeah.
Mr. Showe: The final thing we had was the parking lot for the driving range.
Mr. Moller: I emailed the HOA and have not heard back. I just received a response that they were going to talk about it, but I haven’t heard anything since.
Mr. Showe: That’s all we have for action items.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Mr. Showe: We have the General Manager's Report.
Mr. Moller: Alright. The fire breaks are done. I have a quote from American Shoreline that Ed received for the lake banks. This takes care of two lake banks that were on the 2022 schedule, two lake banks on the 2023 schedule and one lake bank that he identified as a Top 3 lake bank, which is Lake 23 in Collingtree. All of those lakes put together come to $163,100. Mr. Bill Anderson is going to keep us at $35 per linear feet. He has gone up to $45 to $50 in some locations. It’s a lot more than we budgeted for.
Mr. Colasinski: It is.
Mr. Moller: Like I said, two of them should have been done in 2022 and it takes care of the two in 2023.
Mr. Colasinski: What are the criteria? Do you understand the criteria on how we prioritize? If you know, fine. If you don’t, I understand.
Mr. Moller: I don’t. I just had Ed go out and prioritize them.

Mr. Colasinski: I want to understand that because the last round of lakes, were in the same area and we have other communities as well. So, I’m just trying to make sure.
Mr. Moller: The lake banks are Lake 23 in Collingtree, Lake 24 in Hammock Trace, Lake 27 in Hammock Lakes, Lake 31 in Heron’s Landing and Lake 61 in Heritage.
Mr. Colasinski: Alright. So, that’s something we need to talk about for next year’s budget, because we typically only allocate like $35,000 every year. That’s not nearly enough based on the demand. The number one asset that we have in this community are the homes. Some people thought it was the golf course, but it’s really our homes.
Mr. Moller: Yeah.
Mr. Colasinski: So, we need to take a look at that and increase our budget to cover the cost of those four lakes.
Mr. Showe: What is the cost? Mr. Moller: $163,100.
Mr. Dale: Wasn’t the original estimate around $240,000? Mr. Moller: I believe so.
Mr. Showe: If he didn’t hold his prices, you would probably be right there. Mr. Dale: Okay, so it’s only one of those lakes and the golf course.
Mr. Colasinski: Yeah. I wanted to understand what the criteria was.
Mr. Showe: When they initially did it, the old engineer prepared a map. His criteria are the distance from the lake bank to the home lot.
Mr. Colasinski: Okay.
Mr. Showe: The theory is if that deteriorates, you are deteriorating CDD property. So, to some extent, it’s us that’s losing and not the homeowner. But closer to that line is where we make the high priority differential.
Mr. Colasinski: Okay. I understand that.
Mr. Showe: We can include it in next year’s budget, if that’s the Board’s desire. Mr. Colasinski: I would like to do that.
Mr. Showe: Okay.
Mr. Colasinski: Just so we get it done. The other thing is getting the people available to do the job, if we tell them now. Then we can get them booked in that timeframe.
Mr. Moller: Yeah. Bill should be ready to go in October or November.

Mr. Colasinski: That’s right.
Mr. Dale: By the way, that wasn’t me saying yes. At the last meeting, there was consensus to push that into the next budget.
Mr. Showe: I’ll make a note of that and make sure that’s in the budget. Mr. Dale: And get economies of scale out of that.
Mr. Showe: That makes sense if you can do more of it at one time. Then you’re not paying him to mobilize as well.
Mr. Colasinski: Right. Half the battle is getting here.
Mr. Moller: Other than that, launching off of the shoreline restoration, I had a homeowner inform me at the HOA meeting on Monday, that there was a rumor being spread that we are no longer maintaining the lake banks. Hopefully, this clears that rumor up since it’s on the record.
Mr. Dale: Yeah. We are about to spend more money on lake bank restoration and waterways than we have ever spent. We are not maintaining it.
Mr. Colasinski: Again, homes are our number one asset in this community. So, we have to take care of that.
Mr. Dale: Right. We also heard the other fun rumor that our chef was leaving. Mr. Colasinski: We don’t want to get rumors introduced in meeting minutes. Mr. Dale: My point is that goofy rumors are in abundance.
Mr. Moller: Alright. The golf course just finished aerating all of the greens. We did three fairways on the front and three fairways in the back. For the next round of aerifications, we’ll do three more fairways in the front and back. We will have all 18 fairways aerified at least once. I’m not worried about the tees. They did a dry run on the greens today and they came out phenomenal. They did a great job. I spoke to Sean, our Superintendent from Landirr about the putting green and he said that Mr. Mike Roberts has a start date for us in June. I’m still waiting for the contract to be signed.
Mr. Dale: What kind of timeframe do you estimate? Mr. Moller: Three-and-a-half months.
Mr. Colasinski: There are many variables.
Mr. Dale: I didn’t know if this was a one-time thing.

Mr. Colasinski: We need to remind them that we need a legal review before the contractor can start and we can’t predict how long it will take.
Mr. Moller: I understand.
Mr. Colasinski: Just let them know the sooner we get that, the sooner we can start the legal review. That will get us closer to a date in June to start.
Mr. Showe: Even if they are not finalized with the proposal, if they can just get us one that is in basic form, we can fill in the blanks later.
Mr. Moller: Other than that, I will go over the financials. As of the 24th, the golf course is sitting at $114,882 with a daily average of $4,787 and projected revenue is $148,000. To put it in perspective, last year we were at $127,000 for the month. Food and beverage are sitting at
$60,772. There is projected revenue of $78,497 and last year, we did $53,000. So, they are already $7,000 ahead of last year.
Mr. Colasinski: Okay.
Mr. Moller: Year to date financials7, as of April 30th, we are in good shape. We are running $5,000 ahead of last year. We had one hole closed for irrigation and another hole closed for culvert repairs on Hole 7. I think we should easily hold our own this summer. For golf operations, we talked about Club Caddie. I have a lease for a new ball picker that expires this month. A new ball picker with a cage costs $13,500. So, we will be replacing that lease.
Mr. Colasinski: Is that an annual lease? Mr. Moller: Its $13,500 for the machine. Mr. Colasinski: Right.
Mr. Moller: We have a four-year lease. Mr. Colasinski: Okay.
Mr. Dale: Jason, when Jim is making the executive call, what are his limits?
Mr. Showe: With limits specifically, there is new legislation on that. The county is looking at audits differently. We just need to have Board approval.
Mr. Dale: I don’t want him to feel like every small $5,000 or $6,000 lease needs our approval.
Mr. Colasinski: Maybe we need to get clarification on the new legislation. Mr. Dale: Yeah.
Mr. Moller: I emailed Jason and asked him about it. He said to bring it up at the meeting.

Mr. Dale: Is there any further discussion on the ball picker? Hearing none,

Mr. Moller: Since we are on top of the leases, our cart lease expires this fall. I reached out to Easy Go and Yamaha for quotes.
Mr. Colasinski: What options are you looking for on these?
Mr. Moller: Basically, just what we have now, ones that include a lithium battery.
Mr. Colasinski: Yeah. That’s one option. What I’m talking about is for instance, we do not have USB ports on any of our carts right now. At most of the places that I go to, the carts have USB ports. When I inquired before, Tim said that they wanted $6 per month per cart for USB ports. I don’t know if that’s true or not, but I wanted to inquire about it.
Mr. Moller: Okay.
Mr. Colasinski: The other thing too is the makeup of the carts. Most carts have two boxes and a seed box. In the summertime, when people want to take beverages on the golf course, they get them from the restaurant, but we get a plastic bag with ice in it and it lasts about two holes and then falls apart and gets warm. Do we want to consider coolers on the other side of that cart in addition to the seat. Other courses have a seed bottle with a cooler on one side and a seed box on the other side. Is that something we would like to consider?
Mr. Moller: We can look into it. I’ll talk to Jeff about it. Mr. Colasinski: That’s fine. Look at some of these options.
Mr. Dale: Right. However, if we do go that route, people will take them home. The restaurant bought about 50 coolers and they are all gone.
Mr. Moller: At other golf courses, we just use those for marketing purposes. We basically slap it on there and if people take it, we lost a couple of bucks and now there’s a cooler with our label on it floating around.
Mr. Colasinski: These are a different type of cooler.

Mr. Moller: It’s a hard cooler that slides on.
Mr. Colasinski: It’s just like the seed box, but it has a mounting bracket. It just slides on the mounting bracket.
Mr. Moller: People will take those.
Mr. Dale: That’s my point. So, do whatever we need to do to secure it.
Mr. Colasinski: Talk to Jeff because there are different operations behind that. Another thing is, with the USB port, how you maintain the carts will dictate how the USB port works. So, if you are hosing it down, you could get one that works or doesn’t work.
Mr. Moller: Right.
Mr. Colasinski: Because you get corrosion in there. That occurs when it interacts with water. So, that’s the other side of things. I think a lot of people now are using USB ports for speakers as well as GPS devices and for charging their phones. I think it’s a nice feature to have on a golf cart, but then we might have to change our procedures for cleaning the carts so they stay active. When I go to one golf course, I take my cable and plug it in and see if it works before I take that cart. On other courses, they work just fine.
Mr. Moller: I got you.
Mr. Colasinski: So, I would like that option on there. I think it’s a good technology upgrade. People are using more technology on golf courses is helpful. So, take a look at that.
Mr. Moller: I will.
Mr. Colasinski: Thank you. I appreciate that.
Mr. Moller: Pete pressure washed all of the outside flooring at the Clubhouse facilities this week.
Mr. Colasinski: It looks great.
Mr. Moller: The bar area, the breezeways, concrete out the back and concrete on the front turned out really good.
Mr. Colasinski: Yes it did.
Mr. Moller: I ordered signs for three doors at the restaurant, that had a disclaimer saying,
“No Golf Shoes Allowed,” to discourage people from wearing golf shoes into the restaurant.
Mr. Dale: Right.

Mr. Moller: Pete also took the two doors off of the restrooms, stripped them all the way down to the bare metal and treated the rust. We have two stainless steel plates that we need to put on both doors, basically where everyone’s hands go.
Mr. Colasinski: To keep the acid down?
Mr. Moller: Yeah. That’s how the doors got so nasty. Other than that, I think we talked about the Thermacell® system. It is working well as a mosquito deterrent.
Mr. Colasinski: Great.
Mr. Moller: I’m still working with Pete getting everything set up. Once we’re done with that, we’ll get the measurements for artificial turf.
Mr. Colasinski: Great.
Mr. Moller: We did replace the signs at the dog park for maintenance. I already talked about the erosion repairs. I had them freshen up all of the mulch in the spiderwebs. I don’t think we need to purchase any new wood shavings right now. We will just give it a good turn over and freshen it up.
Mr. Dale: But you have the company that we go to.
Mr. Moller: Yeah. I have the information when we do need it. I still need to update the timers for the outdoor lights. I did look into our Golf Pro, Mr. Mike Hogan’s contract. He’s good until September. I will get with him prior to September and take a look at his contract.
Mr. Colasinski: Okay.
Mr. Dale: Before you do, just have a quick talk with Michelle about things that she can do that we can offer to Mike.
Mr. Moller: That’s all I have.
Mr. Colasinski: I have a question on trail fees, because when I look at our budget for the year, we have $240,000 in our budget and our actuals last year was $265,000. Currently, our actuals for this year are $87,000. So, we are well down for the calendar year.
Mr. Moller: Okay. Is that just for trail fees?
Mr. Colasinski: No. It says, “Season Advance/Trail Fees.” I just want to understand, first of all, how many members we have now versus last year. Secondly, how we are collecting the trail fees, how we are enforcing the collection of trail fees, how we enforce when patrons go out onto the golf course with their own cart and how we verify that people paid their trail fee. It is not as much about the money as much as the agreement that they signed. That’s the real issue

there. I just want to make sure that we are current with those agreements and collecting the appropriate trail fees as well as far as the budget.
Mr. Moller: Yeah. That’s going to be a lot easier to research, looking at the Club Caddie member and customer database versus the EZLinks ones.
Mr. Colasinski: Okay. Good. Get the system working first and then we’ll talk about the reports. The reports will come in time. Once we get the system established, that’s one of the areas I would like to investigate, so if we’re missing revenue and people upping their agreements, we get that taken care of.
Mr. Dale: Where that becomes more obvious is that a lot of people show up and nobody checks into the Pro Shop.
Mr. Moller: Yeah.
Mr. Dale: So how are they paying?
Mr. Colasinski: There are still some practices out there too, where people say, “Are you a member” and they just let them through. We have golf balls and golf baskets that are missing. I witnessed yesterday where a couple of women went around the driving range hitting balls early in the morning and when they were done, they put the balls back in the basket and put the basket in their own cart and drove away. That’s money we’re losing out on because we have to buy more baskets and have enough baskets to serve the people that are using the driving range as well as buying additional golf balls to make sure we have enough for our customers. We put up signs that those items need to stay there, but there might be a way to recover some of the money by increasing trail fees. That’s just a suggestion. Do the research and then we’ll have the discussion again. Thank you. I appreciate that.
Mr. Moller: No worries.
Mr. Dale: At a time where it’s tough to retain people, we have to think about the employees. It’s not just the salary. We have a great health insurance and benefits package. One of the things that strikes me though is that we don’t have a 401K option available to employees. I don’t know how you guys would like to proceed, but I recommend doing a little bit of research on that and the type of contribution.
Mr. Colasinski: Yes. Absolutely. Where we can make a contribution for an employee’s
401K.

Mr. Dale: Usually, they get the option of adding the fixed amount after you set up time limitations. One year is typically the average.
Mr. Colasinski: I suggest a nominal percentage of contribution of 3%. Mr. Dale: Where you match it or you automatically contribute to it.
Mr. Colasinski: I think we should automatically contribute to it. Matching is nice, but I think in the end you are really trying to serve the employees.
Mr. Dale: Right. When we do that there are features that you can build into the plan for when they get tenure, they’re vested in the program. We can discuss that later.
Mr. Colasinski: For a lot of employees, if you look at their years of service and it exceeds the vested year of three years, we would make them immediately vested in it.
Mr. Dale: Right.
Mr. Showe: We could ask our vendor. I’m sure they have options. Mr. Colasinski: Absolutely.
Mr. Dale: Because of the way that the rumor mill works around here, I want to say on the record that as a Financial Advisor, I will have no part in this other than asking the due diligence questions.
Mr. Colasinski: That’s fine.
Mr. Dale: That’s what I’m here for and where my expertise comes in. Mr. Colasinski: You can take a look at that with the vendors.
Mr. Showe: I’m sure we can do that. Mr. Dale: Good deal.

District Manager’s Report
Reminder of Form 1 Filling Requirement Deadline – July 1, 2023 - ADDED
Mr. Showe: The only item that I have under the District Manager’s Report, just for information, all Supervisors are required to fill out their Form 1 by July 1st. You should receive those in the mail shortly.
Mr. Dale: That’s important. Mr. Colasinski: Mail at home?
Mr. Showe: Whatever your mailing address is through the Supervisor of Elections. You will get a new Form 1. You will just have to fill that out and return it by July 1st.

on it.
Mr. Colasinski: Okay.
Mr. Dale: Good.
Mr. Showe: If not, we’ll hound you for a few months afterwards. Mr. Colasinski: I’m leaving on June 24th.
Mr. Showe: Hopefully they mail that soon. I haven’t seen mine yet, but just keep an eye

Mr. Dale: Since we’re on that topic, because we had a problem last month having a
quorum, I will not be at the workshop next month, but I will be at the meeting.
Mr. Showe: Okay.
Mr. Dale: It sounds like you are going to be the reverse.
Mr. Colasinski: That’s right. I will be here for the workshop, but I will probably not be here for the meeting.
Mr. Dale: Jen will be calling in because of the damage to her home.
Mr. Showe: If anybody can’t make it besides Rob, we need to know as soon as possible. Mr. Colasinski: I will be here for both meetings in June because I don’t leave until the
24th.
Mr. Carnesale: I will be here as long as my health allows since I am now scheduled on
June 5th to have an operation on my back.
Mr. Showe: If there’s any reason you can’t make it, just let us know in advance.
Mr. Dale: The workshop isn’t as critical as the regular meeting. It sounds like we have a surplus for the regular meeting.
Mr. Showe: If we have to cancel the workshop, we will get Jim’s edits, send the budget out and just take comments from everybody individually. There’s a way to work that out if need be.
Mr. Colasinski: Let's go through those three months then. I will not be here for the July 13th workshop.
Mr. Showe: Okay.
Mr. Colasinski: I will be here on July 27th. In August, the workshop is on August 10th. I won’t be here for that, but I will be here for the August 24th regular meeting.
Mr. Dale: When is the July meeting?
Mr. Colasinski: July 13th is the workshop and the regular meeting is on July 27th.

Mr. Dale: I’m actually good for both of them. Mr. Colasinski: Okay.
Mr. Showe: It sounds like we’re okay, but if anybody can’t make it, let me know. Mr. Colasinski: Things happen.
Mr. Showe: Absolutely.

General Manager’s Report (Item 7A)
Mr. Dale: Also in the General Manager section, Jim, do you want to talk about the meeting we had with the sign guy?
Mr. Moller: You can take it.
Mr. Dale: We’re still looking into the electronic signs. I don’t have anything to present now. He did send me and Jim a graphic of one that would go in front of the entrance of the golf course, but I asked him for a Plan B because it was exceptionally large and would look like a billboard. I asked him to try to scale it down. We also needed some numbers associated with it. So, we don’t have anything on that front. Then he also went out and took measurements at Woodside Park. But the long and short of it was that on Murrell Road, it doesn’t appear there is going to be any effective way to put up a sign at the golf course. It’s not a county thing. It’s a combination of the HOA owning the property. Where ours would actually go would either be far off of the wall or above the wall and it would be unsightly. It just didn’t make sense. You wouldn’t be seeing it from the stoplights. So, what the game plan at this point is a smaller maybe 4x4 or 4x3 at the entrance to the golf course that would effectively be like a bulletin board and then we would get pricing on what one would cost at Woodside Park.
Mr. Colasinski: Jason, this is another item for the budget for next year to budget for both of those signs. The sign at Woodside Park would also have expanded electrical capability.
Mr. Dale: Yes.
Mr. Colasinski: So, we would have to get an estimate for that and then roll that into our budget. It would be for signs in both locations, but also the improved upgrade in electrical service at Woodside Park as well.
Mr. Dale: Okay.
Mr. Colasinski: If you and Pete could talk a little bit about the service that you wanted out at the park and talk to Ed as well from a functional perspective, on what they need and where

for power. Also, if we want any other security lights on there too. But that will dictate the amount of service upgrade that we might need or maybe we have enough right now. The sign location is key with regards to power. We also talked about maybe fountains down there too, right?
Mr. Dale: Yes, one fountain.
Mr. Colasinski: We just have to figure out what the load would be. You guys talk through that. You both have enough knowledge in that area.
Mr. Moller: Okay.
Mr. Colasinski: Think about what you need in the park and where you want it. I know that Pete talked about the need for additional service to do maintenance in certain areas of the park instead of running a 150-foot extension cord. If we can get electrical service there, hopefully it can be locked up and so forth. That would be very helpful.
Mr. Moller: Will do.
Mr. Colasinski: Thank you.
Mr. Dale: The only other issue golf course related, and I don’t want to get too deep in the discussion on this, but I do want to surface discuss it so we don’t start putting a lot of time and energy into the issue and then find out there’s no support on the Board for this. But we have had discussion at previous meetings about doing a name change of the golf course, to differentiate and make the message clear to the public that this is a public golf course for everyone’s use.
Mr. Colasinski: Right.
Mr. Dale: Of the people that I have talked to, what seems to be the general consensus in terms of name changes, instead of it being “Viera East Golf Club”, which seems to be the issue, it would be the “Viera East Golf Course,” which most people are supportive of. The Club part is what gives people the perception that its private and they can’t come. I still get asked that at least twice a week. After all of the marketing and everything we have been doing, I’m still being asked, “Well, am I allowed to go there.”
Mr. Colasinski: I get that question at the restaurant.
Mr. Dale: Exactly. So, at this point, I’m not really entertaining a motion. I’m just asking if there would be strong opposition to changing the name to “Viera East Golf Course,” because I know that we talked about it in the past. We’ve thrown out other names and I’m seeing head

nodding. So, I’m just going on the assumption that everybody seems fairly accepting of the word
“Course” instead of “Club.”
Mr. Colasinski: Yes. If the change is just that minimal, from “Club” to “Course” and you’re not trying to come up with a whole new conceived thing, then I have no problem with it at all. If anything, it will finally settle the question of whether this is a club.
Mr. Dale: The other thing that it does, which I think was an issue for many residents, they had the perception that this was their course and they didn’t quite understand the fact that its owned by the entire CDD. So, I think it does offer a differentiation.
Mr. Carnesale: Then the question becomes would the large signs have to be changed like the one coming in?
Mr. Dale: Actually, the one coming in is for the HOA. Mr. Colasinski: Its digital.
Mr. Dale: That is the HOA because they are the Viera East Golf Club community. Mr. Carnesale: That is what everybody sees.
Mr. Dale: Right.
Mr. Carnesale: You need to change the name inside.
Mr. Dale: You’re thinking too linear. It’s not just changing the name. It’s all of our marketing efforts, what happens at Woodside Park, all of Viera Voice ads and the messages that are going to change. It’s not as important as a couple of signs, is what I’m trying to get across. The other issue is the one where there will be more input and everybody is going to want to put their two cents in, on the existing Viera Company logo. There have been discussions about changing that. I think that is just a conversation that we continue. We let Michelle come up with some designs.
Mr. Carnesale: There actually is a different logo.
Mr. Dale: You’re talking about the CDD logo. Maybe we go to something like that. Mr. Colasinski: We have an opportunity to pursue something else.
Mr. Dale: Right.
Mr. Colasinski: It’s good to look at other options in addition to the current CDD logo since we have the opportunity.
Mr. Rysztogi: That’s conflicting information. Mr. Dale: Right because you have the logo.

Mr. Rysztogi: It’s the Viera logo.
Mr. Colasinski: The Viera Company logo. Mr. Carnesale: Right.
Mr. Dale: You just nailed it. That’s the reasoning behind it. We’re not The Viera Company.
Mr. Rysztogi: Right.
Mr. Dale: They are doing a great job with the development of the community, but we are not The Viera Company and we want a separate perception.
Mr. Rysztogi: This is the CDD’s logo. Mr. Dale: Correct.
Mr. Rysztogi: There is the golf course logo and you don’t want to be just the golf course. Mr. Colasinski: Right. That’s why it’s going to be for the District because we have many
assets.

Mr. Dale: Right.
Mr. Rysztogi: For example, the golf course logo implies that it’s for the golf course.
Mr. Colasinski: But that’s why we want to stay away from the golf course logo. We want
to have something that’s for the entire District.
Mr. Carnesale: That’s why I was saying in terms of emails coming to me, it’s my name that goes out.
Mr. Dale: Right. So, we keep it simple. That’s the discussion we will be having. I just didn’t want to start the process only to find out that we like it exactly the way it is.
Mr. Colasinski: I will make a motion to change the name of the golf course from the
“Viera East Golf Club” to the “Viera East Golf Course.”
Mr. Carnesale: Down the road we will discuss the details. Mr. Colasinski: Like the logos and everything else.
Mr. Dale: Alright.

Mr. Dale: We have a motion on the table to change the name of the golf course from the Viera East Golf Club to the Viera East Golf Course. As I understand it, the branding discussion will follow.
Mr. Colasinski: Yes.
Mr. Carnesale: That logo is already out there. It belongs to the entire VECDD. Mr. Colasinski: The motion is to change the name of the golf course.
Mr. Dale: Yes. It’s just for the name of the golf course. We’re not talking about the logo, although that’s part of the process.
Mr. Colasinski: That’s correct.
Mr. Carnesale: Okay. All I’m saying is it should be something that covers the entire VECDD.
Mr. Dale: I understand.
Mr. Colasinski: I think we agree to that, but we’re still looking for feedback on the motion.
Mr. Dale: I got you. Is there any further discussion? Ron, do you want to add anything? Mr. Rysztogi: No. We’re changing from the Viera East Golf Club to the Viera East Golf
Course.
Mr. Dale: Club to Course and then looking at rebranding of the logo that everyone will decide on. Okay. We don’t have any further discussion.
Ms. DeVries left the meeting.

Mr. Dale: Jim, I’m sorry. I know you like being in charge of a club, but you are now in charge of a course.
Mr. Moller: I’ll update my resume. I don’t know if just by changing club to course will be enough, because I know that most people just consider us Viera East and not the Viera East Golf Club.
Mr. Dale: Right.
Mr. Colasinski: It’s a start.
Mr. Showe: I think that’s where the marketing has to be.

Mr. Dale: That’s what it’s really all about.
Mr. Colasinski: I would like to hear from Michelle.
Ms. Webb: We have to start doing more marketing with videos. Because there is data to support that. We are posting on the Facebook page, but from just me taking it over from Golf Now, our Instagram has gone up 295%.
Mr. Dale: In the past two to three weeks?
Ms. Webb: Five weeks. We are trying to get a video of Eddie’s course map. So, I’ve been tracking Instagram, which is the new TikToc. I’m going to start doing that because our highest viewers are in the 25 to 45 years of age.
Mr. Dale: Can I have you pause just for a second. Just for the minutes, what I want people to know is we are going to segway into the marketing portion and then come back to the restaurant.

Lifestyle/Marketing Report
Ms. Webb: I think we do need to do a big push under videos. I’m going to do video on June 3rd for our trails in Viera because there are no maps of our trails. So that’s one of the things that I have planned. We have to start doing those because people will watch the video and get more informative. I think that’s been the drive. I didn’t want to push that until we had our golf page and it changed over. So now the rates are posted and everything was transferred over on the Viera East Golf Club webpage.
Mr. Colasinski: I haven’t looked at it yet.
Ms. Webb: I’ve been working with staff to transfer everything over. Mr. Colasinski: I don’t know the address.
Ms. Webb: It’s still the same one www.Vieragolf.com. Mr. Colasinski: Alright.
Ms. Webb: It’s under the same ownership. We have been adding, changing and fixing things and making sure that we put the right stuff on there. So, now that’s where we need it to be, we can upload videos. I didn’t want to uploading videos when the page was a mess.
Mr. Colasinski: Okay, so to follow up with that, Golf Brevard has two courses in the county and their manager does videos. For instance, they have an irrigation system update and

will do something for the aerification dates. So, if you want to do some videos, just to get that information out there, it will be pretty well received.
Ms. Webb: We have an aerification video out there that’s freaking everybody out.
Mr. Colasinski: What I’m getting at is we need to have videos of people who are running our business, like a video of Jeff and the servers. I’ll get you to do some things like about the fire breaks. I’ll get Eddie to talk about events at the golf course, since he’s the Program Manager. I fully agree with you, is my point. I’m seeing other people doing them as well. Pinehurst does a lot of videos on Instagram.
Ms. Webb: We’re going to be doing a lot with that.
Mr. Colasinski: Do you have equipment other than iPhones? Ms. Webb: I have several things that I can use.
Mr. Colasinski: Alright. Very good.
Ms. Webb: All I have to do is take the video. I’ve done that for the golf course already. Mr. Colasinski: Okay.
Ms. Webb: I did one with the ball dispenser and things like that. Mr. Colasinski: Alright.
Ms. Webb: That’s pretty easy. I will do flyers here and there. Things like that. We went through June with all of this and now I’m planning for July, August and September.
Mr. Colasinski: By the way, high compliments to you for the board that we have at the Clubhouse. What you did to make it all available and usable. Every one of them is cool. I think it looks wonderful out there with all of the graphics. I looked at the pictures. I actually stood the other day and just watched. It’s actually kind of cool. Better than that old ice machine.
Ms. Webb: I have been watching Facebook. Now we have ownership of the Facebook page, nobody else.
Mr. Dale: I thought they were still the administrator.
Ms. Webb: They are pending removal. Then we became the administrator. Being the Office Administrator, I could not get in. They kept saying that we don’t have ownership, but I gave them a screenshot.
Mr. Dale: I know it has to be associated with a person, but can we get one of the two of you on as Admin? You don’t have to do anything with it. If somebody gets run over by a bus, I want backup.

Mr. Showe: That’s fine. You can include me. Mr. Dale: Alright.
Ms. Webb: You have to send me a link. Mr. Showe: I got you.
Ms. Webb: So, the golf page went up quite a bit. In April, we had 1,470 people who were following us and since we took it over, it’s now 1,629. I think it’s just the concept. It gets out there. The page visit went out to 25.9% and follows went up 18.5%.
Mr. Dale: What else went up, that we talked about last night? The reviews went up. It’s hard to move it. It went up from 4.0% to 4.1%. It was kind of cool.
Ms. Webb: Instagram is what really picked up. Just from May 19th, it went up 4.4k people. We never had that on our Instagram. Our page visit went up 292%. So that was really big. Our peak year was up 520%. Our Instagram page went up 325%.
Mr. Colasinski: Wow. We need to leverage that.
Ms. Webb: That’s what I’m leading too. For Facebook, we have some of our older followers.
Mr. Colasinski: Experienced followers. Ms. Webb: Yes, experienced followers.
Mr. Colasinski: We need to do the spectrum. Ms. Webb: Yes.

Restaurant Report
Ms. Webb: For Hook & Eagle, I spent the best money for our District ever. It is $600 per year for the Destination Brevard Facebook page. They do advertising, a ton of advertising. We hit about 27,000 people and ever since I contracted with them, we now have over 276,639 people.
Mr. Colasinski: Wow. For $600?
Ms. Webb: Yes. That is an immense jump. It’s really crazy how much our followers went. We had 6,604 visits today.
Mr. Carnesale: In one day? Ms. Webb: In one day.
Mr. Colasinski: Wow.

Ms. Webb: Since we posted last night. Mr. Colasinski: Holy cow.
Ms. Webb: It just blew us up. So, that’s why it’s getting overwhelming on weeknights. Mr. Dale: On burger night.
Ms. Webb: Yeah. I was a little hesitant at first, but he has so many dollars on that page that come and go. That’s amazing. I just wanted to let you know. When I go in and market, I want to see that because even though we won Space Coast Magazine review, we’re done with it. So, when those big things happen to us, we get these big bulk of people that follow us. We were nominated for Best Golf Course by Florida Today. They contacted me and said, “Well, you got several nominations as Best Golf Course in Brevard County. Do you want to do it?” So, do we want to push it?
Mr. Dale: It doesn’t cost us anything.
Ms. Webb: Voting starts on June 6th. For the last one, every vote they received, if they show proof that they voted, they received one round of golf. So, they would have to vote 18 times to get 18 rounds of golf. It was just an incentive for the golf course. We can offer that again.
Mr. Dale: The way that I look at it, it doesn’t cost us a dime. You’re right. I wouldn’t be as inclined to drop several grand in ads because of the way that it went down last year. I’m still not happy about that.
Mr. Colasinski: I would say, “Keep your legs in Viera East.”
Mr. Dale: Right. We have no gators. Mr. Showe: Not on the record.
Ms. Webb: Do all of our HOAs have actual email addresses? Mr. Colasinski: Are you talking about CDD email addresses?
Ms. Webb: Yeah, for people in the cart barn. I can send out a big staff email.
Mr. Moller: I just made a note. If you make me a flyer, I’ll pass it out to all of the managers and the managers can give it to their staff.
Mr. Colasinski: Yeah, because they have meetings.
Mr. Moller: I think so. Eighteen votes equal one round of golf or else we have people with 25 rounds of free golf.

Ms. Webb: It starts on June 6th and closes on June 30th. I’ll send you the exact dates. Women’s Golf Day is coming up on June 4th. They usually end up reserving a whole week and I told them that we weren’t going to give them a week.
Mr. Colasinski: A day is sufficient.
Ms. Webb: We have 35 ladies scheduled to come out. Mr. Colasinski: Really?
Ms. Webb: I will know the exact number tomorrow. July 23rd is Food Truck Frenzy, which is a food truck fun day for families. We’ll have games and food trucks. I talked to Andrea at the Zoo again to see if she can help us with the trails and do a fun trail with the kids.
Mr. Colasinski: Another thing that I want you to think about, we talked about enhanced electrical service at Woodside Park. We talked about the maintenance aspect of that and the recreational aspect, if you could give some input to Pete and Jim as to where you would like to have electrical service. If you want to project a movie, where would you like to have service out there? Where do you think you might need power for the Farmers Market or other activities that you have? Talk about where you would like to have it and we’ll let them figure out the amount of amperage you might desire. It depends on what you’re trying to do, if it’s an electrical motor versus a projector or something like that.
Ms. Webb: Okay.
Mr. Colasinski: I want you to think about that and then talk with Jim and say what you want because maintenance is very important, but it’s also part of the community and that service should be used for recreational activities. So just give it some thought, because if we’re going to spend the money, now is the time.
Ms. Webb: Right. I’m good with that. Mr. Colasinski: Great.
Ms. Webb: I have no problem with that. In November, I’m going to put together a casino night for a charity. I’m going to reach out to the SPCA.
Mr. Colasinski: Who is the SPCA?
Mr. Dale: Society for the Prevention of Cruelty to Animals. Mr. Colasinski: Yes. Absolutely.
Ms. Webb: I figure since we have a dog park. Mr. Colasinski: Sure.

Ms. Webb: The casino night would actually be in the corridor, right as you walk in. Mr. Colasinski: Yeah. We have plenty of lights out there.
Ms. Webb: We can use the outside bar area. There are a couple of lounges for that. It would be an outside event. The date would be determined by the SPCA. Are you guys okay with that?
Mr. Colasinski: Oh yeah.
Mr. Moller: I think as long as it stays local.
Mr. Colasinski: You might get Mr. Wayne Ivy to show up for that. Ms. Webb: We could use the SPCA or a women’s shelter.
Mr. Colasinski: There’s no reason you can’t have one in November and one in February. Ms. Webb: Yeah.
Mr. Dale: They are just playing for points, right?
Ms. Webb: Yeah. So those are the things on my agenda. We did join the Chamber of Commerce as well. I can do a dual advertisement through their travel guide. That’s my report. I did put out a Teacher Tuesday.
Mr. Dale: Does everybody know what Teacher Tuesday is? Ms. Webb: All teachers get 20% off the rack rate for golf. Mr. Moller: Did we just limit it to teachers?
Ms. Webb: School teachers. It’s through August 1st. I spoke to David about the grants that we’re applying for. It will help some of the things that we’re going to start doing at the park. I’m going to try to reach out to areas outside to bring them in so that its more for tourism. The more that we do for tourists, how they come in and benefit from us, helps our chances for those grants. Are there any questions for me? Go on the golf page and check it out because Ashley has done a really good job.
Mr. Dale: Could you talk real briefly about what you’ve done since you’re not going to be here for most of June?
Ms. Webb: I am diligently setting up our programs. I’m creating a flyer. Mr. Moller: We can’t change any schedules. Is that what you’re saying?
Ms. Webb: Don’t. I just advertised for brunch and I heard that brunch might not occur.
So, no changing anything.
Mr. Dale: There is no change.

Ms. Webb: The aerification date is on the webpage, just so you know. It’s getting nicer. I have pictures coming in.
Mr. Dale: Thank you, Michelle. Jim, Jeff and I had a meeting the other day where both sides of the house could do some coordination. There were a few decisions made at that meeting between the two leaders. From June 5th to October 2nd, the restaurant will be closed on Mondays. The reasoning behind that is we ran the numbers and we are basically at best breaking even on Mondays as we head into the summer. It helped us with some of the staffing issues that we have as well as the maintenance, all of those kinds of things. What the restaurant is going to do though, is continue beverage service, but I can’t remember whether its 9:00 a.m. to 1:00 p.m. or 10:00 a.m. to 2:00 p.m., that you guys decided on.
Mr. Colasinski: I think it was 9:00 a.m. to 1:00 p.m. Mr. Moller: I think it was 9:00 a.m. to 1:00 p.m.
Mr. Dale: I think its 9:00 a.m. to 1:00 p.m. on Mondays. They will be utilizing the outside bar. Michelle, this is important to you because you’re going to have to advertise this on Mondays. There will be no cart beverage service on Mondays; however, the outside bar will be open from 9:00 a.m. to 1:00 p.m. and stocked with beer and ice.
Mr. Colasinski: Cold sandwiches were mentioned.
Mr. Moller: Yeah, hot dogs and cold sandwiches. When a golfer checks in on Mondays, I will make sure that Pro Shop staff informs them that there is no beverage cart out there that day, but the outside bar was open. We just have to make sure that we communicate that.
Mr. Dale: Right. The other issue that Jim and Jeff are resolving between themselves, is cart service for the remaining days of the week. On at least Tuesday, Wednesday and Thursday, I anticipate it is going to be a 9:00 a.m. to 1:00 p.m. or 10:00 a.m. to 2:00 p.m. type thing where you are going to have a cart out there, based on the numbers.
Mr. Moller: I don’t think at 1:00 p.m., she brings the cart in. If we are having a busier day, she stays out another hour. As long as the business justifies it.
Mr. Dale: This was something that I didn’t feel required input by the Board. Mr. Colasinski: No, it doesn’t.
Mr. Dale: It’s just something that the two leaders can put together and resolve. I think that was all good.
Ms. Webb: When is the restaurant closed?

Mr. Dale: From June 5th to October 2nd, the inside is closed. There was discussion about having box lunches on the remaining days. Quick meals that could be available. Again, that’s an issue that I’m letting the two leaders work out. There probably will be some marketing required on that, Michelle, with the box lunches. They are just getting their ducks in a row over the next week or two and then they will communicate with you. Really what most of this is, is an in- house thing. It’s not so much that we’re advertising it to the world. It’s as golfers show up, you’re making them aware. So maybe it’s where we put a decal on the cart, provide them a flyer and have staff tell the golfers as they go out what’s going on. However, you guys want to work it out.
Ms. Webb: We can work out the details outside of the meeting.
Mr. Dale: We can work it outside of the meeting, but the general concept is that is the way it’s going to go down. One other recordkeeping thing, Jeff promoted Jen to House Manager, to front of the restaurant, which I think is a good move on Jeff’s part. I think that will help with some of the servicing procedures.
Mr. Colasinski: It’s a different set of eyes. Mr. Dale: Exactly.
Mr. Colasinski: We have one eye focused in the kitchen and now you have another set of eyes at the management level in front.
Mr. Dale: Hopefully, you have front of the house, back of the house and then hopefully what winds up happening is something that we said years ago when we started all of this process, that we want the proprietor of the restaurant to be looking over all of it. So that’s kind of the direction that we’re heading to and what I thought this year was going to be about, policies, procedures and improvement, those kinds of things. Financial-wise, the thing you probably heard me say several times for me personally, what I’m looking at for the restaurant or from the restaurant, really the clock started for me as of February. Because that’s when the grand reopening was. It’s not fair to beat people up too much about what was going on before that, because of the fact that we kept having interruptions and shut downs with the kitchen hood issues and all of those kinds of things. However, with that being said, in looking at the financials, if you look from February on, we’re effectively knocking it out of the park, which is amazing. This is our main season, but not all of this is. Since February, we’re up about $26,000 in terms of profitability. We’ve got months in there that are four times the amount we were doing two years

ago in terms of volume in the restaurant. The reason why I say it’s not just those three months, he’s on track to do that again this month. He’s going to do $80,000 this month. All of the snowbirds are gone and we’re going to do $80,000 this month. That’s huge. Yeah, it may slow down a little bit in the summer, but it may not. So, where I’m going with this is, if you look at the financials, and you take it back to the start of the fiscal year in October, the glaring hole is November. At that time, we were in the red by about $25,000. If you go back to November and remember what was going on there, the kitchen was shut down and we were serving on the patio. Everything was chaos. I guess where I’m at, is in looking at the bond issue, one of the bond items that we had was…
Mr. Showe: Lost revenue.
Mr. Dale: Thank you Jason. It was lost within the bond. That is precisely why that line item was in there. My position and what I’m presenting to the Board, is that we started in a hole in November and staff and our proprietor and everyone was doing everything that was asked of them. It wasn’t their fault that we were tearing the hood out and redoing the restaurant completely. Jason, are we kosher on this?
Mr. Showe: Yeah. You can certainly access that. What we need to do internally is just come up with a reasonably defendable number for the District to say, “This is what we believe the lost revenue is.” As long as your engineer concurs and signs a requisition, then we’re good. You have that in the bonds. That was designed for anything. So, if the golf course shuts down for a month because of the irrigation system and we have a huge problem, that is what that line is there for. It’s for the lost revenue the District would suffer during a construction project. This ties right into that.
Mr. Dale: Right. I guess where I’m going with this, obviously this is all contingent on there being money left over, after we do the putting course and the parking lot. But with that being said, if you look at the trend line for all of the months of the year, you’ll see that basically there was really nothing below $60,000, but if you look at November, its $40,000. My recommendation is for lost revenue from the bond, we would inject somewhere between $10,000 to $20,000, assuming that money was available after we do all of our pluses and minuses.
Mr. Showe: Correct.
Mr. Dale: I’m just planting the seed right now from the bond money, not just for the restaurant. I’m also wondering how impacted we were in the Pro Shop and whether we should be

doing a similar look with the Pro Shop, if that affected our sales and whether we should be injecting $10,000 to $20,000 in the restaurant and Pro Shop. We were shut down for roughly a month around the same timeframe.
Mr. Colasinski: One of the things that was going on in the Pro Shop was that we did not have enough inventory for sale because we didn’t have anywhere to put it, because last summer we were doing construction in the Pro Shop. The thing is that it takes time to get that new inventory in. We couldn’t have it on hand because they have nowhere to put it.
Mr. Carnesale: More than one month is affected.
Mr. Dale: Right, but its effectively for this fiscal year and that is an interruption in service. It’s the lost revenue that we experienced from that entity.
Mr. Colasinski: Okay. If I go back, for this fiscal year though, what we didn’t have was enough inventory for sale in the months of October and November, because we had nowhere to put it. So, in order to get it in-house and get it out there, we didn’t have it until December. Revenue sales that we probably would’ve had, we didn’t have.
Mr. Dale: Right.
Mr. Colasinski: Because of that. Mr. Dale: The lost revenue.
Mr. Colasinski: I think if you go back and look, you’ll see that, from what I recall. Mr. Dale: The restaurant was pretty easy to quantify.
Mr. Colasinski: Right.
Mr. Carnesale: Because that’s the median.
Mr. Dale: It was the median and you couldn’t see it. If you look at the financials, there’s a big hole right there in November, between $10,000 and $20,000. That is what I would recommend.
Mr. Colasinski: If you look at 2021 and 2022 in the meeting minutes for the merchandise sales in those months of October and November, you’ll see a difference. There is less money. That’s where you can get the quantification on that.
Mr. Dale: Yeah. I was hoping that this flowchart had 2022 next to it, but it’s just for
2023.

Mr. Colasinski: You need 2021 and 2022.
Mr. Showe: We’ll start building models and calculate that.

right?
Mr. Colasinski: Okay.
Mr. Showe: To the extent that there are no funds leftover.
Mr. Colasinski: If we can look at that. We can only do that for this fiscal year, though,

Mr. Dale: Right.
Mr. Colasinski: The lost revenue. Mr. Showe: During the project.
Mr. Colasinski: If it’s during the project, it would’ve started in June. Mr. Showe: We have to identify times when construction was ongoing.
Mr. Colasinski: It would be from June through September, but the impact of not having
merchandise for sale, impacted the months of October and November.
Mr. Dale: What we can do off-meeting, is Jim and Jason can start putting these numbers together. I guess my question to everyone on the Board, is whether there is opposition to looking into that and then coming back and presenting a number for the Board to vote on. That’s kind of where I’m at. Because we’re effectively talking about taking some of the bond money and injecting it into the restaurant and into the Pro Shop. If I had to guess, I would say that you’re probably talking about $10,000 to $15,000 for the restaurant and probably $20,000 for the Pro Shop.
Mr. Carnesale: I see no problem with it. It’s kind of black and white.
Mr. Dale: Yeah. I guess the guidance for you guys is to put some numbers together.
Mr. Showe: We’ll put a methodology together and bring it to you when we have it for a workshop and you guys can at least take a look at it.
Mr. Colasinski: Okay.
Mr. Showe: To the extent that we have funding leftover, that’s certainly a great place to clear those funds out.
Mr. Dale: Thanks. Other than that, the restaurant is doing well. For the past three months, February, March and April, they netted $26,000. They are on track for this month, to probably do another $8,000 like they did in March. Those are pretty good numbers. That’s all I have on the restaurant.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report – Consideration of
Financial Statements
Approval of Check Register
Mr. Dale: Let's move on to the Treasurer’s Report. Mr. Colasinski: Jason, can we talk about the checks?
Mr. Showe: Yes. We have General Fund Checks #4699 through #4709 and Checks #30666 through 30740 for the Golf Course Fund for a grand total of $84,989.11. We would look for a motion to approve those or we can answer any questions.

Mr. Carnesale: He’s the Treasurer and has to sign the checks. So, I would think that he knows what to approve.
Mr. Colasinski: I do.
Mr. Showe: He looks at them and asks questions.
Mr. Carnesale: There’s no way that he would sign blank checks. Mr. Dale: Is there any discussion? Hearing none,

Ms. DeVries joined the meeting.

Balance Sheet and Income Statements
Mr. Showe: We have the Balance Sheet and Income Statement. We are at 98% collected on assessments and are in perfect shape.
Mr. Dale: Good.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Dale: Ron?
Mr. Rysztogi: Nothing.

Mr. Dale: Pete?
Mr. Carnesale: The only thing that I have, is an update on the two focus groups that I’m involved with, the Stormwater Management Group and Sound Barrier Management Group. For the Sound Barrier Management Group, we met with the county. That went very well in terms of Mr. Rob Feltner is now on the Board, but there’s not much he can do internally within Brevard County. However, he is willing to use his name and make phone calls for us if we need him. So that is a very big plus, in terms of what is coming out of that meeting. Alright? As far as the Stormwater Management Group, we are going along at a fantastic pace at this point. We are almost ready to actually submit the FTUP grant request for education. We are also, in the course of making up a Standard Operating Procedure (SOP), in terms of how we would implement the actual process, because we already have one individual installing it as a result of my being at a different place than everybody else on the day when you were doing your golf course event. Believe it or not, it’s on the retention pond in Osprey.
Mr. Dale: I guess I’m not clear with you, Pete. Mr. Carnesale: I’m talking about the plantings.
Mr. Dale: Sample plantings, though. We haven’t spent any District money.
Mr. Carnesale: No. We gave people an idea of what they had to do in order to do it and this person did their own. So, they didn’t get any money from the District.
Mr. Dale: Right.
Mr. Carnesale: Okay? They did their own. We also had ECOR check it out and ECOR basically agreed not to spray and kill those plants. That’s the reason we wanted ECOR to look at it.
Mr. Dale: Right.
Mr. Carnesale: So, we already have one. Before we start to get multis, because I can see that coming, I’m not saying that we’re not going to get an entire lake of people to do it, but it will be odds and ends of people doing it, especially once the education project goes through. It looks like we will probably wind up with a Federal grant to pay for the education.
Mr. Dale: Okay.
Mr. Carnesale: So that will work out fine too. The only thing that was holding that up, was us having the sample. Now we have the sample in Clubhouse Park.
Mr. Dale: Right.

Mr. Carnesale: Okay? So, all they had to do was in the paperwork, change the location of the sample and that’s why it can go forward at this point. So, between the two, we’re doing pretty well on both of those focus groups.
Mr. Dale: Okay. I did just want to add, Bill, as you talk to VECA, thank you, thank you, thank you. I appreciate you partnering up with us on utilizing the park over there. Just because we haven’t committed any dollars, if there’s something partner-wise that we need to discuss, bring that to us.
Mr. Carnesale: Actually, in terms of funding, neither VECA nor us, had to put up funding because basically Mr. Berry had a crew of volunteers that actually did the installation. So that worked out for all of us.
Mr. Maharis: That’s great!
Mr. Dale: In previous discussions, we’ve always realized that the end product of all of this is really the education part of it, because we have 84 lakes and we’re never going to be able to do plantings. You’re talking millions of dollars to do all of that. However, if we can get like Pete just said, a good chunk of the homeowners to realize the benefit here, you’re not going to have your red algae in there. If you do that, it acts as a filteirng process. If we get people to understand that, maybe homeowners will take that upon themselves.
Mr. Maharis: We discussed it at our meeting this week. The end result is to get the word out. That’s why we offered up to a resident who came to our meeting, that we could do it if there was an educational piece that included that sign out here, because the sign by the tennis courts is laid out on both sides. Its already there. I didn’t have to create the wheel. Its done in a professional manner. I speak for the other four, put something out there on the website. Its just getting the word out. I think you have a fairly good example of the discussion. Other than that, I don’t know what else we can do.
Mr. Carnesale: That perfect place came out perfect. Mr. Maharis: It was the right size.
Mr. Carnesale: It’s the right size, the right location and its assessable. Plus, the fact that it’s in the middle of a HOA that does belong to VECA and its within the boundaries of our CDD.
Mr. Maharis: Correct.
Mr. Carnesale: So effectively, all three of us have a reason for wanting it to be successful.
It’s not his or hers. It just belongs to Viera East and that’s it.

Mr. Maharis: Right. We don’t want to say and you don’t either want to tell them, “It’s not our job.” I think both groups do a good job of understanding each other’s responsibilities, but we want to tell the homeowner something because it’s our homeowners that live on those lakes. So, whether it’s our job or your job, it doesn’t matter. Here’s what we have or you have and help them. I don’t want to just say, “Call them.” I want to say, “Here’s what you can do for your properties.”
Mr. Dale: Right.
Mr. Maharis: Hopefully we accomplished like you said, “Collaboratively” and it works out for all of us.
Mr. Carnesale: Basically, we are putting together an SOP on that with all of the pieces, so they could be distributed to the HOAs. So, the HOAs could then dictate what to do. The reason for having an SOP is so you don’t wind up with maybe 10 people along the lake and each one being different.
Mr. Maharis: Sure.
Mr. Carnesale: Okay? Then it begins to look worse than it would’ve looked if you didn’t
do it.

Mr. Maharis: Correct.
Mr. Carnesale: So, once we saw one getting done, we decided… Mr. Dale: The bottom line is where it makes sense.
Mr. Maharis: Yes.
Mr. Dale: Did you have anything else, Pete?
Mr. Carnesale: My only other thing was that my email is not going to change. Mr. Dale: Right.
Mr. Showe: No.
Mr. Dale: Because they are all our individual ones. Alright. Steve? Mr. Colasinski: I have no Supervisor Requests at this time.
Mr. Dale: I have none either.
Mr. Colasinski: Jennifer, do you have any Supervisor Requests? Ms. DeVries: I have none. You already addressed my concern. Mr. Dale: Mr. Bill Maharis with VECA has a comment.

Mr. Maharis: Just a couple of quick comments. I like the idea of the change from Viera East Golf Club to Viera East Golf Course. For me, that’s not an issue because I live here, but whenever I travel and see the word, “Club,” I like that. The only thing that I would suggest, and maybe you discussed it and I missed it, because rumors can actually get started, is to get ahead of it as far as getting that out there ASAP before somebody reads the minutes. Just something to throw out, I often take my Mom to the restaurant and they have great service and wonderful food. If I golf 100, it’s been a great day. I love the GPS’ out there. I know you saved a lot of money to take them out, but I’m not going to use the GPS on my phone. I would pay extra to golf somewhere that had a GPS. I’m just throwing that out there.
Mr. Colasinski: Would you pay an extra $15?
Mr. Maharis: The last thing that I want to say to you is most of my friends unfortunately are still employed and during the summers we like to golf late. Rates go down and its breezy. I am just curious. Unless I missed it, at 4:30 p.m., 5:00 p.m., 5:30 p.m. 6:00 p.m., when I make the turn, do I have an opportunity to get an adult beverage since I can’t take my own? How does that work on Mondays? That’s just something to discuss.
Mr. Moller: We thought about it, but didn’t want the liability. Mr. Dale: We have Powerade and sodas.
Mr. Maharis: We can’t take it out there. I might get thirsty at 5:30 p.m. Mr. Dale: We’ll talk about it a little bit more.
Mr. Maharis: I think that’s it. I appreciate the opportunity to speak.
Mr. Dale: Thank you. Does anyone have anything additional or entertain a motion?

TENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section A

Viera East
Community Development District

Proposed Budget
FY 2024

Meeting Date: June 22, 2023
Viera East Community Development District		
Table of Contents		
	
Pages	
General Fund	1-2	
General Fund Narrative	3-10	
Capital Reserve	11	
Debt Service- Series 2020	12	
Debt Service Fund - Series 2020 Amortization	13	
Food and Beverage	14	
Food and Beverage Narrative	15-18	
Golf Course	19-21	
Golf Course Narrative	22-32	
Recreation Fund Debt Service -Series 2012 Amortization	33	

Meeting Date: June 22, 2023

Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	

Revenues							
Maintenance Assessments	$808,157	$1,378,973	$1,365,203	$13,770	$1,378,973	$	1,378,973	
Golf Course Administrative Services	$56,280	$56,280	$37,520	$18,760	$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	$24,672	$1,000	$25,672	$20,000	
Interest Income	$55	$100	$1	$0	$1	$100	
Total Revenues	$884,544	$1,460,353	$1,427,396	$34,030	$1,461,426	$1,460,353	

Administrative Expenditures							
Supervisors Fees	$26,933	$30,519	$18,380	$9,190	$27,569	$30,519	
Engineering Fees	$3,430	$5,000	$1,288	$644	$1,933	$5,000	
Attorney's Fees	$20,558	$20,000	$9,837	$4,919	$14,756	$20,000	
Dissemination	$1,000	$1,000	$667	$333	$1,000	$1,000	
Trustee Fees	$4,041	$5,600	$3,733	$1,867	$5,600	$5,600	
Annual Audit	$7,500	$6,500	$4,333	$2,167	$6,500	$8,900	
Collection Agent	$2,500	$2,500	$1,667	$833	$2,500	$2,500	
Management Fees	$103,454	$106,557	$71,038	$35,519	$106,557	$109,754	
Postage	$2,101	$1,500	$1,164	$582	$1,747	$2,000	
Printing & Binding	$5,280	$3,500	$633	$316	$949	$2,500	
Insurance- Liability	$6,996	$9,607	$5,875	$2,938	$8,813	$10,368	
Legal Advertising	$12,687	$1,500	$1,947	$973	$2,920	$2,500	
Other Current Charges	$277	$1,500	$422	$211	$633	$750	
Office Supplies	$200	$1,500	$23	$11	$34	$1,500	
Dues & Licenses	$175	$175	$175	$0	$175	$175	
Information Technology	$4,250	$4,378	$2,919	$1,459	$4,378	$4,509	
Total Administrative	$201,382	$201,336	$124,101	$61,963	$186,063	$207,575	

Operating Expenditures							
Salaries	$155,761	$159,817	$99,788	$49,894	$149,682	$168,699	
Administration Fee	$1,113	$1,354	$753	$377	$1,130	$1,228	
FICA Expense	$11,229	$12,226	$8,003	$4,002	$12,005	$12,905	
Health Insurance	$17,299	$23,159	$11,063	$5,531	$16,594	$10,000	
Workers Compensation	$2,458	$3,132	$1,589	$795	$2,384	$3,348	
Unemployment	$681	$1,078	$581	$290	$871	$1,078	
Retirement Contribution	$0	$0	$0	$0	$0	$5,061	
Other Contractual	$13,364	$12,000	$6,375	$3,188	$9,563	$12,000	
Marketing- Lifestyle/Amenities	$19,110	$18,000	$22,394	$12,000	$34,394	$41,000	
Training	$0	$500	$75	$38	$113	$0	
Uniforms	$0	$500	$263	$131	$394	$500	
Bonus Program	$0	$0	$40,166	$0	$40,166	$0	
Total Operating	$221,015	$231,766	$191,050	$76,245	$267,295	$255,819	

Maintenance Expenditures							
Canal Maintenance	$9,990	$14,000	$0	$10,000	$10,000	$14,000	
Lake Bank Restoration	$24,000	$30,000	$0	$0	$0	$164,000	
Environmental Services	$2,857	$20,000	$995	$10,000	$10,995	$20,000	
Water Management System	$113,947	$115,000	$83,347	$41,674	$125,021	$130,000	
Midge Control	$0	$10,000	$0	$4,000	$4,000	$10,000	
Contingencies	$3,157	$2,000	$1,650	$825	$2,475	$2,000	
Fire Line Management	$2,000	$3,500	$0	$1,000	$1,000	$3,500	
Basin Repair	$117	$3,000	$57	$1,000	$1,057	$3,000	
Total Maintenance	$156,068	$197,500	$86,049	$68,499	$154,547	$346,500	

Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	

Grounds Maintenance Expenditures
Salaries	

$134,363	

$176,074	

$97,721	

$48,860	

$146,581	

$222,718	
Administrative Fees	$2,226	$3,010	$1,340	$670	$2,010	$2,320	
FICA	$9,836	$13,970	$7,907	$3,953	$11,860	$18,958	
Health Insurance	$18,182	$31,692	$11,446	$5,723	$17,169	$17,975	
Workers Compensation	$2,188	$3,601	$1,571	$786	$2,357	$4,420	
Unemployment	$897	$2,734	$1,245	$622	$1,867	$2,484	
Retirement Contribution	$0	$0	$0	$0	$0	$6,682	
Telephone	$7,286	$7,020	$4,957	$2,479	$7,436	$7,800	
Utilities	$9,600	$10,032	$6,011	$3,006	$9,017	$10,032	
Property Appraiser	$1,989	$1,990	$1,989	$0	$1,989	$1,990	
Insurance- Property	$2,635	$2,479	$1,924	$962	$2,886	$3,411	
Repairs	$20,754	$20,000	$13,257	$6,629	$19,886	$25,000	
Fuel	$21,478	$21,000	$11,785	$5,892	$17,677	$21,000	
Park Maintenance	$12,838	$17,500	$23,499	$11,750	$35,249	$45,000	
Sidewalk Repair	$0	$10,000	$6,057	$3,029	$9,086	$10,000	
Chemicals	$3,309	$4,000	$1,431	$715	$2,146	$4,000	
Contingencies	$3,857	$4,000	$635	$318	$953	$5,000	
Refuse	$6,820	$6,000	$6,675	$3,338	$10,013	$12,000	
Office Supplies	$0	$750	$0	$200	$200	$500	
Uniforms	$3,378	$3,000	$2,046	$1,023	$3,069	$3,000	
Fire Alarm System	$6,139	$7,500	$4,169	$2,085	$6,254	$7,500	
Rain Bird Pump System	$28,041	$27,581	$18,847	$9,424	$28,271	$27,585	
Park Materials	$2,773	$10,000	$0	$3,000	$3,000	$10,000	
Bay Hill Flow Way Maintenance	$0	$25,000	$0	$10,000	$10,000	$25,000	
Maintenance Reserve- Transfer Out	$5,000	$420,817	$420,817	$0	$420,817	$156,084	
Maintenance Reserve- Transfer Out (Excess)	$0	$0	$0	$83,731	$83,731	$0	
Total Grounds Expenditures	$303,588	$829,751	$645,328	$208,192	$853,521	$650,459	
							
Total Expenses	$882,053	$1,460,353	$1,046,528	$414,899	$1,461,426	$1,460,353	
							
Excess Revenue/(Expenditures)	$2,491	$0	$380,868	($380,868)	$0	$0	
					
FY 2023	
FY 2024	

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

Assessable Units - Residential	
4,204	
4,204					
Assessable Units - Non-Residential	1,869	1,869					
Total Units	6,073	6,073					

Gross Assessment per Unit - General Fund	
$	236	
$	236					
Gross Assessment per Unit - Recreation	$	129	$	129					
Gross Assessment per Unit - Debt Service	$	139	$	139					
	$	504	$	504					
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

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

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

Administrative Expenditures:

Supervisors 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, resolutions, 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.
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.

GMS$ Central 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	$	-		$	3,411		$	3,411	
Total	$ 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.

Operating 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	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
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.

Other Contractual
Miscellaneous fees and contracts incurred for the District.

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

$ 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 I-95. The canals east of I-95 are maintained by various contractors paid by the District on an "as needed” basis. The canals west of I-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.

Description	Monthly Amount	Annual 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 CDD.

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	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
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
Expenses incurred for the telephone and fax machine.			

Vendor	Monthly Amount	Annual Amount	
Blueline Telecom Group	$	606	$	7,272	
Contingency		 $	528 	
Total		 $	7,800 	
Utilities
The District has the following utility account with Florida Power and Light to provide electricity for the maintenance building.

FPL	83490-45156	$
Contingency
Total
680
$	8,160
$	1,872

$ 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.

Description	Admin
Amount		Field
Amount		Annual
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:

Danny's Recycling & HAU Empty Dumpster
$  750	$
9,000
Contingency
Total
 $	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.

Vendor	Monthly
Amount	Annual
Amount	
Unifirst	$	219	$	2,624	
Contingency		$	376	
Total		$  3,000	

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.

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

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

Rain Bird
Total Annual Budget
$ 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.
Viera East Community Development District
Capital Reserve Fund Proposed Budget FY 2024

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2023	4/30/23	5 Months	@ 9/30/23	FY 2024	

Revenues						
Beginning Fund Balance	$848,174	$837,933	$0	$837,933	$1,583,875	
Interest Income	$500	$3,145	$500	$3,645	$500	
Reserve Funding - Transfer In (General)	$420,817	$420,817	$0	$420,817	$156,084	
Reserve Funding - Transfer In (Golf)	$252,806	$0	$252,806	$252,806	$189,691	
Reserve Funding - Transfer In (General Excess)	$0	$0	$83,731	$83,731	$0	
Reserve Funding - Transfer In (Golf Excess)	$0	$0	$0	$0	$0	
Total Revenues	$1,522,297	$1,261,896	$337,037	$1,598,932	$1,930,150	

Expenditures						
Capital Outlay	$100,000	$14,997	$0	$14,997	$100,000	
Truck Maintenance	$25,000	$0	$0	$0	$25,000	
Sign Project	$0	$0	$0	$0	$20,000	
Bank Fees	$0	$30	$30	$60	$0	
Total Expenditures	$125,000	$15,027	$30	$15,057	$145,000	
						
Excess Revenues (Expenditures)	$1,397,297	$1,246,868	$337,007	$1,583,875	$1,785,150	

Potential Capital Reserve Split				
	
General Fund	
Golf Course	
Total	
Beginning Balance- 9/30/22	$	276,518	$	561,415	$	837,933	
Interest Income	$	-	$	-	$	3,645	
FY23 Contributions	$	420,817	$	252,806	$	673,623	
FY22 Gross Profit	$	-	$	-	$	-	
FY23 Projected Excess	$	83,731	$	-	$	83,731	
FY23 Expenses	 $	-		$	-		$	(15,057) 	
Projected Excess Revenue Fund End of FY23	$	781,066	$	814,221	$ 1,583,875	
				
Viera East Community Development District
Debt Service Fund Series 2020
Proposed Budget FY 2024

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Adopted
Budget	
	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	

Revenues						
Special Assessments	$	655,615	$	649,068	$	6,547	$	655,615	$	655,615	
Interest Income	$	500	$	3,919	$	500	$	4,419	$	500	
Beginning Fund Balance	$	90,346	$	87,459	$	-	$	87,459	$	91,878	
Total Revenues	$	746,461	$	740,446	$	7,047	$	747,493	$	747,993	

Expenditures						
Series 2020 Interest-11/1	
$	90,308	
$	90,308	
$	-	
$	90,308	
$	85,558	
Principal- 5/1	$	475,000	$	475,000	$	-	$	475,000	$	475,000	
Interest-5/1	$	90,308	$	90,308	$	-	$	90,308	$	85,558	
Total Expenditures	$	655,615	$	655,615	$	-	$	655,615	$	646,115	
						
Excess Revenues (Expenditures)	$	90,846	$	84,831	$	7,047	$	91,878	$	101,878	

* Excess Revenues needed to pay the 11/1/24 Interest	
Payment				
$	80,658	

Land Use	ERU	
Units	Total
ERU	
Percentage	Net
Per Unit	Net
Assessments	
Residental	1.00	4,204.0	4,204.00	84%	$	130.57	$	548,913.70	
Commercial	4.00	204.3	817.20	16%	$	522.28	$	106,701.30	
Net Annual Assessment	4,408.30	5,021.20			$  655,615.00	
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		
						
			$7,685,000	$	1,992,584.88	$	8,927,409.88	
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	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	

Revenues							
Food Sales	$245,091	$290,000	$232,720	$116,360	$349,081	$334,093	
Snack Sales	$781	$20,000	$4,993	$2,497	$7,490	$10,000	
Beverage Sales	$37,644	$29,250	$4,194	$2,097	$6,291	$31,005	
Beer Sales	$141,813	$169,000	$123,169	$61,584	$184,753	$179,140	
Wine Sales	$9,309	$11,700	$31,407	$15,703	$47,110	$12,402	
Liquor Sales	$80,447	$87,000	$82,304	$41,152	$123,456	$92,220	
Total Revenues	$515,085	$606,950	$478,787	$239,394	$718,181	$658,860	

Restaurant Expenditures							
Restaurant Manager Contract	$65,000	$65,000	$43,333	$21,667	$65,000	$65,000	
Salaries	$137,201	$164,037	$120,656	$60,328	$180,984	$183,610	
Administrative Fee	$6,420	$8,832	$4,821	$2,411	$7,232	$8,034	
FICA Expense	$15,530	$12,166	$14,799	$7,400	$22,199	$15,217	
Health Insurance	$14,627	$20,243	$7,044	$3,522	$10,565	$8,813	
Workers Compensation	$2,168	$3,048	$1,792	$896	$2,687	$2,336	
Unemployment	$4,739	$5,408	$4,239	$2,120	$6,359	$5,750	
Telephone	$3,228	$3,200	$3,119	$1,559	$4,678	$5,250	
Utilities	$11,301	$12,000	$6,651	$3,325	$9,976	$10,000	
Pest Control	$1,069	$1,200	$826	$413	$1,239	$1,200	
Merchant Fees	$0	$0	$16,540	$8,270	$24,810	$25,000	
Equipment Lease	$1,394	$1,300	$1,238	$619	$1,858	$1,500	
Repairs	$7,016	$7,500	$7,133	$3,567	$10,700	$7,500	
Kitchen Equipment/Supplies	$6,844	$3,000	$675	$337	$1,012	$3,000	
Paper & Plastic Supplies	$9,067	$10,000	$7,753	$3,877	$11,630	$10,000	
Operating Supplies	$25,849	$30,000	$16,219	$8,110	$24,329	$25,000	
First Aid	$206	$500	$0	$250	$250	$500	
Entertainment	$14,105	$10,000	$11,750	$5,875	$17,625	$14,400	
Delivery/Gas	$3,857	$5,000	$4,562	$2,281	$6,843	$6,000	
Uniforms	$474	$1,000	$0	$250	$250	$750	
Dues & License	$4,799	$5,000	$6,648	$1,500	$8,148	$5,000	
Total Restaurant Expenditures	$334,893	$368,434	$279,799	$138,575	$418,374	$403,860	

Cost of Goods Sold
Food Cost	

$105,765	

$124,000	

$102,654	

$51,327	

$153,981	

$130,000	
Snack Cost	$7,657	$10,000	$1,410	$705	$2,116	$5,000	
Beverage Cost	$19,777	$11,700	$52,194	$26,097	$78,291	$15,000	
Beer Cost	$61,958	$59,150	$12,952	$6,476	$19,428	$70,000	
Wine Cost	$4,224	$4,095	$2,970	$1,485	$4,456	$5,000	
Liquor Cost	$25,650	$26,100	$24,231	$12,116	$36,347	$30,000	
Total Cost of Goods Sold	$225,031	$235,045	$196,412	$98,206	$294,619	$255,000	
							
Total Revenues	$515,085	$606,950	$478,787	$239,394	$718,181	$658,860	
							
Total Expenditures	$559,923	$603,479	$476,211	$236,781	$712,992	$658,860	
							
Operating Income (Loss)	($44,838)	$3,471	$2,576	$2,612	$5,188	$0	

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

$0	

($3,471)	

$0	

$0	

$0	

$0	
Interfund Transfer In- Golf Course	$0	$0	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	$0	($3,471)	$0	$0	$0	$0	
							
Net Non Operating Income / (Loss)	($44,838)	$0	$2,576	$2,612	$5,188	$0	

14	Meeting Date: June 22, 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 Amount	Annual 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.

Vendor	
Account	Monthly Amount	Annual 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 Amount	Annual 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.

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.

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.

Liquor
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	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	
Revenues							
Greens Fees	$1,728,908	$1,775,027	$1,437,779	$389,637	$1,827,416	$1,828,278	
Gift Cards- Sales	$11,750	$25,000	$16,543	$5,077	$21,620	$25,750	
Gift Cards- Usage	($16,406)	($25,000)	($13,149)	($3,535)	($16,683)	($25,750)	
Season Advance/Trail Fees	$265,534	$240,000	$96,188	$77,300	$173,489	$240,000	
Associate Memberships	$27,025	$42,000	$19,276	$3,397	$22,673	$42,000	
Driving Range	$94,307	$80,000	$72,731	$19,196	$91,927	$82,400	
Golf Lessons	$3,800	$2,100	$3,040	$1,850	$4,890	$2,163	
Merchandise Sales	$119,370	$115,000	$91,593	$29,968	$121,560	$118,450	
Assessments -Recreation Operating	$18,232	$18,239	$12,154	$6,077	$18,232	$18,239	
Miscellaneous Income	$12,553	$15,000	$50,039	$3,654	$53,693	$15,000	
Total Revenues	$2,265,073	$2,287,366	$1,786,196	$532,622	$2,318,818	$2,346,530	

General Expenditures							
Other Contractual Services	$14,865	$15,000	$13,722	$6,861	$20,584	$20,000	
Telephone	$1,759	$2,500	$1,358	$679	$2,037	$2,500	
Postage	$0	$2,000	$0	$0	$0	$0	
Utilities	$4,360	$5,500	$3,026	$1,513	$4,539	$5,400	
Repairs & Maintenance	$16,421	$15,000	$12,194	$6,097	$18,291	$15,000	
Marketing- Golf Marketing	$19,721	$35,000	$13,604	$6,802	$20,407	$35,000	
Bank Charges	$82,269	$40,000	$37,764	$18,882	$56,646	$45,000	
Office Supplies	$4,768	$4,500	$2,955	$1,477	$4,432	$4,500	
Operating Supplies	$3,464	$4,000	$1,707	$853	$2,560	$4,000	
Dues, Licenses & Subscriptions	$10,228	$9,500	$430	$215	$645	$9,500	
Drug Testing- All departments	$0	$500	$0	$250	$250	$500	
Training, Education & Employee Relations	$1,153	$3,000	$2,599	$1,299	$3,898	$3,000	
Contractual Security	$4,005	$3,000	$2,614	$1,307	$3,920	$4,000	
IT Services	$9,732	$3,000	$2,052	$1,026	$3,078	$3,000	
Total Golf Course Expenditures	$172,744	$142,500	$94,024	$47,262	$141,287	$151,400	

Golf Operations:							
Salaries	$232,919	$247,235	$179,661	$89,830	$269,491	$306,020	
Administrative Fee	$15,893	$18,767	$8,959	$4,480	$13,439	$12,876	
FICA Expense	$17,363	$18,913	$14,243	$7,121	$21,364	$22,509	
Health Insurance	$10,255	$12,353	$9,219	$4,609	$13,828	$12,632	
Workers Compensation	$3,781	$4,846	$2,806	$1,403	$4,210	$5,890	
Unemployment	$5,434	$10,853	$4,883	$2,441	$7,324	$10,828	
Golf Printing	$1,574	$2,500	$0	$500	$500	$2,500	
Utilities	$21,417	$22,500	$13,400	$6,700	$20,101	$22,500	
Repairs	$1,647	$1,000	$3,168	$1,584	$4,751	$1,000	
Pest Control	$1,072	$1,300	$666	$333	$999	$1,300	
Supplies	$11,452	$12,000	$11,322	$5,661	$16,983	$12,000	
Uniforms	$0	$1,500	$0	$500	$500	$1,500	
Training, Education & Employee Relations	$0	$2,000	$0	$500	$500	$2,000	
Cart Lease	$85,796	$87,763	$57,527	$28,764	$86,291	$87,000	
Cart Maintenance	$6,153	$5,000	$539	$270	$809	$5,000	
Driving Range	$8,028	$10,000	$3,772	$1,886	$5,658	$10,000	
Total Golf Operation Expenditures	$422,784	$458,530	$310,165	$156,582	$466,747	$515,555	

Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	
Merchandise Sales:							
Cost of Goods Sold	$72,700	$80,000	$89,487	$44,743	$134,230	$90,000	
Total Merchandise Sales	$72,700	$80,000	$89,487	$44,743	$134,230	$90,000	

Golf Course Maintenance:
Salaries	

$424,243	

$433,512	

$296,217	

$148,109	

$444,326	

$466,847	
Administrative Fees	$7,632	$8,176	$4,223	$2,112	$6,335	$5,368	
FICA Expense	$31,791	$32,900	$23,774	$11,887	$35,661	$37,693	
Employee Insurance	$31,096	$41,298	$17,539	$8,769	$26,308	$38,695	
Workers Compensation	$6,722	$9,420	$4,931	$2,466	$7,397	$9,328	
Unemployment	$4,116	$7,165	$3,571	$1,785	$5,356	$7,160	
Fire Alarm System	$0	$4,000	$0	$0	$0	$0	
Utilities/Water	$26,324	$26,200	$18,971	$9,486	$28,457	$30,000	
Repairs	$34,608	$48,000	$38,300	$19,150	$57,450	$48,000	
Fuel & Oil	$44,064	$40,000	$24,127	$12,064	$36,191	$40,000	
Pest Control	$1,440	$1,500	$1,346	$673	$2,019	$1,800	
Irrigation/Drainage	$9,544	$30,000	$5,684	$2,842	$8,525	$20,000	
Sand and Topsoil	$14,669	$26,500	$7,662	$3,831	$11,492	$26,500	
Flower/Mulch	$5,295	$7,000	$6,949	$3,474	$10,423	$7,000	
Fertilizer	$163,821	$175,000	$91,651	$45,826	$137,477	$175,000	
Seed/Sod	$0	$16,500	$1,368	$684	$2,052	$16,500	
Trash Removal	$2,518	$3,000	$1,704	$852	$2,556	$3,000	
Contingency	$11,317	$6,000	$11,246	$5,623	$16,869	$7,500	
First Aid	$779	$800	$332	$166	$498	$800	
Operating Supplies	$13,669	$15,000	$13,597	$6,798	$20,395	$15,000	
Training	$2,871	$2,000	$2,801	$1,400	$4,201	$2,000	
Janitorial Supplies	$56	$1,000	$337	$168	$505	$1,000	
Janitorial Services	$11,372	$20,000	$10,885	$5,443	$16,328	$20,000	
Soil & Water Testing	$1,663	$1,000	$0	$750	$750	$1,000	
Uniforms	$10,898	$10,000	$6,827	$3,414	$10,241	$10,000	
Equipment Rental	$403	$2,000	$2,756	$1,378	$4,134	$2,000	
Equipment Lease	$164,173	$187,550	$109,871	$54,936	$164,807	$187,550	
Small Tools	$0	$500	$0	$0	$0	$0	
Total Golf Course Maintenance	$1,025,083	$1,156,021	$706,668	$354,084	$1,060,752	$1,179,741	

Administrative Expenditures:
Legal Fees	

$5,886	

$1,500	

$2,041	

$1,020	

$3,061	

$1,500	
Engineering	$6,590	$0	$0	$0	$0	$0	
Arbitrage	$900	$600	$400	$200	$600	$600	
Dissemination	$1,000	$1,000	$667	$333	$1,000	$1,000	
Trustee Fees	$8,178	$4,100	$2,899	$1,449	$4,348	$4,100	
Annual Audit	$1,500	$1,500	$1,000	$500	$1,500	$1,500	
Golf Course Administrative Services	$56,280	$56,280	$37,520	$18,760	$56,280	$56,280	
Insurance	$92,124	$111,000	$67,217	$33,609	$100,826	$133,663	
Property Taxes	$13,596	$15,000	$9,274	$4,637	$13,911	$15,000	
Total Administrative Expenditures	$186,054	$190,980	$121,017	$60,509	$181,526	$213,643	

Reserves:
Renewal & Replacement	

$0	

$252,806	

$0	

$252,806	

$252,806	

$189,691	
Total Reserves	$0	$252,806	$0	$252,806	$252,806	$189,691	
							
Total Revenues	$2,265,073	$2,287,366	$1,786,196	$532,622	$2,318,818	$2,346,530	
							
Total Expenditures	$1,879,366	$2,280,837	$1,321,361	$915,987	$2,237,348	$2,340,030	
							
Operating Income (Loss)	$385,707	$6,529	$464,835	($383,365)	$81,470	$6,500	

Actual	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
	FY 2022	FY 2023	5/31/23	4 Months	@ 9/30/23	FY 2024	

Non Operating Revenues/(Expenditures):							
Assessments -Recreation Debt Service	$682,778	$560,250	$373,505	$186,745	$560,250	$560,250	
Interest Income	$202	$1,000	$5,259	$500	$5,759	$1,000	
Reserve Funding- Transfer Out (PY Excess)	($6,694)	$0	$0	$0	$0	$0	
Interfund Transfer In- Restaurant	($450,000)	$3,471	$0	$0	$0	$0	
Interfund Transfer Out- Restaurant	$0	$0	$0	$0	$0	$0	
Gain on Sale of Asset	$300	$0	$0	$0	$0	$0	
Interest Expense	($140,425)	($101,250)	($67,500)	($33,750)	($101,250)	($77,750)	
Principal Expense	($445,000)	($470,000)	($313,333)	($156,667)	($470,000)	($490,000)	
Total Non Operating Revenues/(Expenditures)	($358,839)	($6,529)	($2,070)	($3,172)	($5,241)	($6,500)	
							
Net Non Operating Income / (Loss)	$26,869	$0	$462,765	($386,536)	$76,229	$0	

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:			
	Monthly	Annual	
Vendor	Amount	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 Amount	Annual 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 following utility accounts related to the operations:

Vendor	
Account	Monthly Amount	Annual Amount	
FPL	10579-42334	$	180	$	2,160	
FPL	91273-57086	$	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:

Vendor	
Description	Annual 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 & 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.

Golf Printing
Printing for materials needed for the course.			
Utilities
Estimated cost of basic utilities for Golf operations:			
	Monthly	Annual	
Vendor	Account	Amount	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 Amount	Annual 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 & Employee 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 Supplies
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 upon the proposed salaries and wages.

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

United Healthcare		591637	Health, Accidental Death, Dental, Vision, Life, and Long Term Disability 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.

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:

Vendor	
Account	Monthly Amount	Annual 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 Amount	Annual Amount	
Ecolab Pest Elimination	$	143	$	1,716	
Contingency		 $	84 	
Total		 $	1,800 	

Irrigation/Drainage
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 Program
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:

Vendor	Monthly Amount	Annual 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.

Operating 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.

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

Equipment Rental
Rental of larger capital items required for Course Maintenance.

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

Vendor	Monthly Amount	Annual Amount	
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:

Legal 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)(5), 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.

Base
10% of Maintenance Supervisor 50% of Labor Position
Total
$  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.

General Liability
Property
$	26,605
$	107,058

Property Taxes
Total

 $ 133,663 
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
Recreation Fund Debt Service - Series 2012 Amortization Schedule

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	
						
			$3,305,000	$	678,581.26	$	4,464,400.01	

Section B
AGREEMENT FOR VIERA EAST GOLF CLUB PUTTING GREEN AND RELATED IRRIGATION RENOVATIONS

THIS AGREEMENT FOR VIERA EAST GOLF CLUB PUTTING GREEN AND RELATED
IRRIGATION RENOVATIONS (the "Agreement"), is made this 14 day of June 2023 by and
between the VIERA EAST COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district with a physical address of 2300 Clubhouse Drive, Rockledge, FL 32955 and a mailing address of c/o Jason Showe, District Manager, Governmental Management Services Central Florida, 219 East Livingston Street, Orlando, FL "32801, hereinafter called "COD" and LANDIRR, INC., a Florida for profit corporation with a principal address of 202 North Laurel Avenue, Sanford, Florida 32771, hereinafter called "Contractor", and

WITNESSETH:

That for and in consideration of the payments and agreements hereinafter mentioned, Contractor and the COD hereby covenant, promise and agree as follgws:

SECTION 1 -RECITALS AND PURPOSE.

Contractor shall commence and complete the following tasks with respect to the renovation of the 10,000 .±. square feet Viera East Golf Course Putting Green and related Irrigation (such work bei.ng collectively referred to herein as the "Project") as further set forth on Exhibit A:

Strip the old green the area and bury as approved by COD;

Shape and construct approximately 10,000 square foot USGA putting green;

Shape lower tier of the putting green to be used as chipping green/area;

Shape area in front of chipping area to be used as a small approach for chipping;

Supply and install Tif Eagle sprigs at 30 bushels per 1,000 square feet;

Supply and install Tif Tuff Collar;

Supply and install 419 in green slopes and small approach; and

Install new greens loop HOPE (COD to provide existing heads to be used).

Contractor represents that it has the special expertise and background necessary to complete the Project within the time period specified herein and in exchange for the compensation as herein provided. Contractor's professional services shall be in accordance with the prevailing standard of practice normally exercised in the performance of services of a similar .oature. Project work shall be done in coordination and cooperation with the separate irrigation renovation project.

SECTION 2 - SCOPE OF SERVICES.

The Contractor agrees to complete the Project in accordance with all the Contract Documents referenced in Section 4 below.
The Contractor will furnish all of the material, supplies, tools, equipment, labor and other items necessary for the construction and completion of the Project described herein.

The Contractor will commence the work required by the Contract Documents upon the direction of General Manager on behalf of the COD.  •

SECTION 3- COMPENSATION	.

The Contractor agrees to perform all of the work to·complete the Project described in the Contract Documents and comply with the terms therein for the sum of $114,400 as set forth on Exhibit A.

Payments: COD shall authorize partial payments of the amounts due hereunder at the end of each calendar month, or as soon thereafter as practicable, to the Contractor, if the Contractor is satisfactorily performing the contract. COD shall pay the Contractor one hundred percent (100%) of the amount shown on the pay application and approved by General Manager on behalf of the COD upon project completion. The withheld percentage of the contract price of any such work shall be retained .until the contract is completed satisfactorily and finally accepted by the COD. If any Project work is being performed by subcontractors and the COD finds that satisfactory progress is being made in all aspects of the Project, the COD may, upon written request by the Contractor, authorize final payment from the withheld percentage to the Contractor or subcontractors who have completed their work in a manner finally acceptable to the CDD. Before such payment is made, the COD entity shall determine that satisfactory and substantial reasons exist for the payment and shall require written approval from any surety furnishing bonds for the Project work.

SECTION 4 - CONTRACT DOCUMENTS

The term "Contract Documents" means and includes this Agreement and the proposal submitted by Contract dated March 8, 2023 attached hereto as Exhibit A.

SECTION 5 -TIME FOR COMPLETION AND LIQUIDATED DAMAGES

The date of beginning and the time for completion of the project are essential conditions of the Contract Documents and the work embraced shall be commenced on or before June 19, 2023, or as directed by the COD (the "Commencement Date"), and the date for substantial completion is 30 (thirty) days after the Commencement Date. This Agreement shall terminate sixty (60) days after substantial performance by Contractor and final acceptance of the Project by the COD provided, however, all relevant indemnification, warranty, and insurance provisions shall survive the termination of this Agreement.

The Contractor will proceed with the work at such rate of progress to insure full completion within the contract time. It is expressly understood and agreed, by and b_ tween the Contractor and the COD, that the contract time for the completion of the work described herein is a reasonable time, taking into consideration the average climatic and economic conditions and other factors prevailing in the locality of the work.

The Contractor shall not be charged with liquidated damages or any excess cost when the delay in completion of the work is due to the following, and the Contractor has promptly given written notice of such delay to the owner or architect.
To a y preference, priority or allocation order duly issued by the COD.

To unforeseeable causes beyond the control and without the fault or negligence of the Contractor, including but not restricted to, acts of God, or of the public enemy, acts of the COD, acts of another contractor in the performance of a separate agreement with the COD, fires, floods, epidemics, quarantine restrictions, strikes, freight embargoes, and abnormal. and unforeseeable weather, and

To any delays of subcontractors occasion,ed by' any of the causes specified in paragraphs 5.3.1 and 5.3.2 of the section.

SECTION 6 - CDD PROJECT FUNDS APPROPRIATION

Each party hereto agrees that the revenues and expenditures hereunder shall constitute current expenditures and revenues payable and receivable in the fiscal years. for which funds are appropriated for the payment thereof. The obligations of.the COD under this agreement shall be from year to year only and shall not constitute a multiple-fiscal year direct or indirect debt or other financial obligation or any obligation payable in any fiscal year beyond the fiscal year for which funds are appropriated for the· payment thereof or payable from any funds other than funds appropriated for the payment of current expenditures. No provision of this agreement shall be construed to pledge credit or to create a lien on any class or source of the CDD's monies.

SECTION 7 - INSURANCE

The Contractor shall procure and maintain, and shall cause each subcontractor of the Contractor to procure and maintain, the minimum insurance coverages listed below. All coverages shall be continuously maintained to cover all liability, claims, demands, and other obligations assumed by the Contractor pursuant to this Agreement. In the case of any claims-made policy, the necessary retroactive dates and extended reporting periods shall be procured by the Contractor to maintain such continuous coverage.

Worker's Compensation insurance as required by the State of Florida.

General Liability insurance with minimum combined single limits of ONE MILLION DOLLARS ($1,000,000.00) each occurrence and TWO MILLION DOLLARS ($2,000,000.00)
aggregate. The policy shall include the COD, its officers and its employees as additional insured.

Comprehensive Automobile Liability insurance with mInImum combined single limits for bodily injury and property damage of not less than ONE MILLION DOLLARS ($1,000,000) each occurrence and ONE MILLION DOLLARS ($1,000,000) aggregate with respect to each of Contractor's owned, hired and/or non-owned vehicles assigned to or used in performance of the services. The policy shall include the COD, its officers and its employees, as additional insured

The Contractor shall secure, if applicable, "All Risk" type Builder's Risk Insurance for work to be performed. Unless specifically authorized by the COD, the amount of such insurance shall not be less than the estimated amount of Compensation provided herein. The policy shall cover not less than the losses due to fire, explosion, hail, lightning, vandalism, malicious mischief, wind collapse, riot, aircraft, and smoke during the Contract
Time, and until the work is accepted by the COD. The policy shall name as the insured , the Contractor and the COD.

A certificate of insurance shall be completed by the Contractor's insurance agent(s) as evidence that policies providing the required coverages, conditions, and minimum limits are in full force and effect, and shall be subject to review and approval by the COD prior to commencement of any services under this Agreement.

The parties hereto understand and agree that the COD is r,elying on, and does not waive or intend to waive its sovereign immunity by any provision of' this contract, the monetary limitations (presently $200,000 per person and $300,000 per occurrence) or any other rights, immunities, and protections provided by §768.28, Florida Statutes, as from time to time amended, or otherwise available to the COD, its officers, or.its employees.

SECTION 8 - INDEMNIFICATION

The Contractor agrees to indemnify and hold harmless the COD, and its officers and its employees, from and against all liability, claims, demands, and expenses, including court costs and attorney fees, on account of any injury, loss, violation, penalty, fine or damage, which arise out of or are in any manner connected with the work to be performed under this Agreement, if such injury, loss, violation, penalty, fine or damage is caused by, or is claimed to be caused by, the act, omission, or other fault of the Contractor or any officer or employee of the Contractor. The obligations of this Section 8 shall not extend to any injury, loss, violation, penalty, fine or damage which is caused by the act, omission, or other fault of the COD.

SECTION 9 - NO LIENS ON COD PROPERTY

Pursuant to §255.05(1)(d), Florida Statutes, the COD has elected not to require Contractor to post a Payment and/or Performance Bond with regard to the Project. Contractor agrees that it shall not create or cause to be imposed, claimed or filed upon any COD property a lien, charge or encumbrance whatsoever. If, because of any act or omission of Contractor, any such lien, charge or encumbrance shall be imposed, claimed or filed, Contractor shall, at its sole cost and expense, within twenty (20) days following written notice from the COD, cause the same to be fully paid and satisfied or otherwise discharged of record (by bonding or otherwise) and Contractor shall indemnify and save and hold the COD harmless from and against any and all costs, liabilities, suits, penalties, claims and demands whatsoever, and from and against any and all attorney's fees, at both trial and all appellate levels, resulting or on account thereof and there from. In the event that Contractor shall fail to comply with the foregoing provisions of this Section 9, the COD shall have the option of paying, satisfying or otherwise discharging (qy bonding or otherwise) such lien, charge or encumbrance and Contractor agrees to reimburse the COD, upon demand, for all sums so paid and for all costs and expenses reasonably incurred by the COD in connection therewith, together with interest thereon, until paid. To the extent any compensation under this Agreement is still due Contractor, Contractor agrees the COD may offset same by the amount of any reimbursement due the COD under this Section 9 of the Agreement. ·-

SECTION 10 - INDEPENDENT CONTRACTOR STATUS

Contractor and any persons employed by Contractor for the performance of work hereunder shall be independent contractors and not agents of the COD. Any provision in this Agreement that may appear to give the COD the right to direct Contractor as to details of doing work or to exercise a
measure of control over the work mean that Contractor shall follow the direction of the COD as to end results of the work only. As an independent contract, Contractor is not entitled to worker's ' compensation benefits, except as may be provided by the independent contractor, nor to unemployment insurance benefits unless unemployment compensation coverage is provided by the independent contractor or some other entity. The Contractor is obligated to pay all federal and state income tax on any monies earned or paid p rsuant to this Agreement.

SECTION 11 - NO ASSIGNMENT WITHOUT PRIOR CONSENT
"!

Contractor shall not assign or delegate this Agreement or 9ny po'rtion thereof, or any monies due to or become due hereunder without the CDD's prior written consent.

SECTION 12 - DEFAULT

Each and every term and condition hereof shall be deemed to be a material element of this Agreement. In the event that either party shall fail or refuse to perform according to the terms of this Agreement, such party may be declared in default. ..

SECTION 13 - INTEGRATION AND AMENDMENT

This Agreement represents the entire Agreement between the parties and there are no oral or collateral agreements or understandings. This Agreement may be amended only by an instrument in writing signed by the parties.

SECTION 14 - CONSTRUCTION OF CONTRACT DOCUMENTS

In the event there is a conflict between a provision of this Agreement and a provision of any of the Contract documents, the provisions of this Agreement shall prevail.

SECTION 15 - EQUAL OPPORTUNITY EMPLOYER

Cont@ctor shall not discriminate against any employee or applicant for employment because of race, color, religion, age, sex, disability or national origin. Contractor will take affirmative action to ensure that applicants are employed and that employees are treated during employment without regard to their race, color religion, age, sex, disability, or national origin. Such action shall include but not be limited to the following; employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship.

Contractor shall comply with all applicable provisio_ns of the Americans with Disabilities Act of 1990, as the same may be from time to time amended, any other applicable federal, state, or local laws and regulations.

SECTION 16 - COMPLIANCE WITH LAWS

Contractor shall be solely responsible for compliance with all applicable federal, state, and local laws; for payment of all applicable taxes; and for obtaining and keeping in force all applicable permits and approvals.

SECTION 17 - SEVERABILITY OF PROVISIONS
Any provision of this Agreement which is determined to be invalid, void, or illegal shall in no way	, affect, impair, or invalidate any other provision hereof, and remaining provisions shall remain in full force and effect.

SECTION 18 - UNLAWFUL EMPLOYEES, CONTRACTORS AND SUBCONTRACTORS

Contractor shall not knowingly employ or contract with a worker who is not legally authorized to perform the work such worker is being employed or contrac;ted to perform under this Agreement. Additionally, Contractor shall not knowingly contract with a su,bcontractor that (a) knowingly employs or contracts with a worker who is not legally authorized to perform the work such worker is being employed or contracted to perform under this Agreement or (b) fails to certify to the Contractor that the subcontractor will not knowingly employ or contract with a worker who is not legally authorized to perform the work such worker is being employed or contracted to perform under this Agreement.

SECTION 19. PUBLIC RECORDS

Contractor has read and is familiar with the provisions of Chapter 119, Florida Statutes, applicable to community development districts. Contractor agrees that it shall keep and maintain all public records related to performance of the work identified herein. Contractor shall: (i_ provide the public with access to public records on the same term and conditions that the COD would provide the records and at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law, (ii) ensure that public records that are exempt or confidential a·nd exempt from public records disclosure requirements are not disclosed except as authorized by law, (iii) meet all requirements for maintaining public records and transfer, at not cost, to the COD all public records in Contractor's possession upon termination of this Agreement and shall destroy and duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically shall be provided to the Landlord in a format that is compatible with the information technology systems of the COD. Failure to comply with a public records request or with other provisions of the public records law shall constitute a default under this Agreement.

IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT CONTRACTOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT THE CDD, ATTN: JASON SHOWE, DISTRICT MANAGER, GOVERNMENTAL MANAGEMENT SERVICES CENTRAL FLORIDA,219 EAST LIVINGSTON STREET, ORLANDO FL 32801, OR VIA TELEPHONE AT 407-841-5524, OR VIA EMAIL AT JSHOWE@GMSCFL.COM.

SECTION 20. RECORDS AND AUDITS

Contractor shall maintain in its place of business all books, documents, papec.s and other evidence pertaining in any way to payments made pursuant to this Agreement. Such records shall be available at the Contractor's place of business at all reasonable times during the term of this Agreement and for ten (10) years from the date of final payment under this Agreement for audit or inspection by the COD upon five (5) business days prior written notice.

Print title:	
f?'(l_E--_PJ . l i)_£N T	_

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district,

Print: ------:--------
Chairman  hairman') ATTEST:
By :
Print:

Jason M Showe

Secretary/ Assistant Secretary
Exhibit A

Scope of Work

LANDIRR	Golf Coµrse Construction & Maintenance
March 8, 2023

VIERA EAST PUTTING GREEN SCOPE OF WORK:
PUTTING GREEN
Strip area and bury old green
Shape and construct 10,000 SF USGA Putting Green •
Shape lower tier of the putting green to be used as a chipping green
Shape area in front of chipping area (used as a small approach for chipping)
Supply and Install Tif Eagle sprigs @ 30 bushels per 1,000 SF
Supply and install Tif Tuff Collar
Supply and Install 419 on gr en slopes and small approach

TOTAL	$98,500.00

IRRIGATION
Install new greens loop HOPE (will use existing heads provided by Golf Course)

TOTAL	$15,900.00

Please note that the price quoted does not include engineering, specifications from engineering, Irrigation repairs and upgrades. Also, all Irrigation must be located by the Golf Course Staff.

Please let me know if you have any questions.
:S:u:p:e:ri:n:te:n:ident	-
LANDlRR	•
Cell: 407-408-572
sgoorsky@landirr.com

202 North Laurel Avenue• Sa11ford1 Florida 32771 • 407-330-2892 • E-mail ad111in@landirr.com

Section VI

Section A
Viera East CD□ Action Items 6/22/2023

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

1	
Fire Breaks		
Moller/Dale	
Comolete	
12/17/20	
March 2023	
June 2023		
Develop Emergency Recovery
  2  Plan
Letter to Community Regardiong
Storm Response

Moller/Dale/Robb DeVries/Moller

Onaoina Onaoina

10/27/22

10/27/22

EnQineer ReviewinQ
Emolovee Policy Manual

New POS Svstem

Parkino Lot Pavino Review

Turf Manaoement of Woodside

Driving Range Parking
Showe/ABS Moller/Showe Showe/Robb Moller
Moller
Onaoing Ongoing Om:1oina Onaoina Onaoina
1/12/23

1/12/23

1/12/23

3/9/23
Awaiting Final Staff Comments

Scheduled to be Implemented by May 2023 Awaiting Eni:iineer Comments

GM workino with VEGDA to review

Updated 5/18/23

Section VIII

Section B

Viera East
Community Development District

Unaudited Financial Reporting
May 31, 2023

	TABLE OF CONTENTS	

1	
Balance Sheet	

2-4	

General Fund Income Statement	

5	

Capital Reserve Income Statement	

6	

Capital Reserve Check Register	

7	

Debt Service Series 2020 Income Statement	

8	

Capital Projects Series 2020 Income Statement	

9-12	

Golf Course Income Statement	

13	

Restaurant Income Statement	

14-15	

Month by Month- General Fund	

16-19	

Month by Month- Golf Course	

20	

Month by Month- Restaurant	

21	

Month by Month- Proshop	

22	
Long Term Debt Report	

23	
FY2023 Tax Receipt Schedule	
Viera East
Community Development District
Combined Balance Sheet May 31, 2023

	Governmental Fund Types

General 	Capital Reserve	

Debt Service	

Capital Projects	
 Golf  Course/Recreation 	
Totals
 (memorandum only) 	
Assets						
Operating Account	$773,986	$1,003,555	----	----	$1,045,725	$2,823,266	
Accounts Receivable	----	----	----	----	$246	$246	
Due From Golf Course	$14,652	----	----	----	----	$14,652	
Due From General Fund	----	$4,422	$37,040	----	$151,589	$193,051	
Due from Other	----	----	----	----	$7,873	$7,873	
Due from Capital Projects	----	$157,491	----	----	$44,408	$201,899	
Inventory - Pro Shop	----	----	----	----	$57,535	$57,535	
Inventory - Hook and Eagle	----	----	----	----	$25,893	$25,893	
Investments:						
State Board	----	$126,367	----	----	----	$126,367	
Benefit Assessment- Series 2012	----	----	----	----	$430	$430	
Reserve - Series 2012	----	----	----	----	$281,675	$281,675	
Bond Service- Series 2012	----	----	----	----	$2,822	$2,822	
Reserve- Series 2020	----	----	$235,890	----	----	$235,890	
Temporary Interest Series 2020	----	----	$340	----	----	$340	
Bond Service- Series 2020	----	----	$49,267	----	----	$49,267	
Project- Series 2020	----	----	----	$604,808	----	$604,808	
Improvements (Net of Depreciation)	----	----	----	----	$1,049,580	$1,049,580	
Prepaid Expenses- Debt	----	----	----	----	$207,292	$207,292	
Prepaid Expenses- Operations	$4,733	----	----	----	$49,820	$54,553	
Total Assets	$793,371	$1,291,835	$322,537	$604,808	$2,924,888	$5,937,438	
Liabilities						
Accounts Payable	$11,010	$0	----	----	$0	$11,010	
Accrued Expenses	$8,067	----	----	----	$1,400	$9,467	
Deferred Revenue- Season Advance	----	----	----	----	$50,275	$50,275	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$6,077	$6,077	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$180,976	$180,976	
Deposit-Divots Grill	----	----	----	----	$1,814	$1,814	
Due to General Fund	----	----	----	----	$14,652	$14,652	
Accrued Interest Payable	----	----	----	----	$86,238	$86,238	
Sales Tax Payable	----	----	----	----	$46,085	$46,085	
Event Deposits	----	----	----	----	$152	$152	
Due to Golf Course	$151,589	$44,408	----	----	----	$195,997	
Due to Debt Service	$37,040	----	----	----	$82,530	$119,570	
Due to Capital Reserve	$4,422	----	----	$157,491	----	$161,914	
Accrued Payroll Payable	$11,738	----	----	----	$34,612	$46,350	
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	----	----	----	----	$513,279	$513,279	
Fund Balances						
Assigned - First Quarter	$176,000	----	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$4,733	----	----	----	----	$4,733	
Unassigned	$388,771	----	----	----	----	$388,771	
Assigned- Capital Reserve Fund	----	$1,247,427	----	----	----	$1,247,427	
Restricted for Capital Projects	----	----	----	$447,316	----	$447,316	
Restricted for Debt Service	----	----	$322,537	----	----	$322,537	
Total Liabilities, Fund Equity, Other	$793,371	$1,291,835	$322,537	$604,808	$2,924,888	$5,937,438	
Revenues						
Maintenance Assessments	$1,378,973	$1,378,973	$1,365,203	($13,770)		
Golf Course Administrative Services	$56,280	$37,520	$37,520	$0		
Donations for Park Material	$5,000	$3,333	$0	($3,333)		
Miscellaneous Income- Farmers Market	$20,000	$13,333	$24,672	$11,338		
Interest Income	$100	$67	$1	($65)		
Total Revenues	$1,460,353	$1,433,226	$1,427,396	($5,830)		

Administrative Expenditures						
Supervisors Fees	$30,519	$20,346	$18,380	$1,966		
Engineering Fees	$5,000	$3,333	$1,288	$2,045		
Attorney's Fees	$20,000	$13,333	$9,837	$3,496		
Dissemination	$1,000	$667	$667	$0		
Trustee Fees	$5,600	$3,733	$3,733	($0)		
Annual Audit	$6,500	$6,500	$4,333.36	$2,167		
Collection Agent	$2,500	$1,667	$1,667	$0		
Management Fees	$106,557	$71,038	$71,038	$0		
Postage	$1,500	$1,000	$1,164	($164)		
Printing & Binding	$3,500	$2,333	$633	$1,701		
Insurance- Liability	$9,607	$6,405	$5,875	$529		
Legal Advertising	$1,500	$1,000	$1,947	($947)		
Other Current Charges	$1,500	$1,000	$422	$578		
Office Supplies	$1,500	$1,000	$23	$977		
Dues & Licenses	$175	$175	$175	$0		
Information Technology	$4,378	$2,918	$2,919	($0)		
Total Administrative	$201,336	$136,449	$124,101	$12,348		
Operating Expenditures						
Salaries	$159,817	$106,545	$99,788	$6,757		
Administration Fee	$1,354	$903	$753	$149		
FICA Expense	$12,226	$8,151	$8,003	$148		
Health Insurance	$23,159	$15,439	$11,063	$4,377		
Workers Compensation	$3,132	$2,088	$1,589	$499		
Unemployment	$1,078	$719	$581	$138		
Other Contractual	$12,000	$8,000	$6,375	$1,625		
Marketing- Lifestyle/Amenities	$18,000	$12,000	$22,394	($10,394)		
Training	$500	$333	$75	$258		
Uniforms	$500	$333	$263	$70		
Bonus Program	$0	$0	$40,166	($40,166)		
Total Operating	$231,766	$154,511	$191,050	($36,539)		

Maintenance Expenditures						
Canal Maintenance	$14,000	$9,333	$0	$9,333		
Lake Bank Restoration	$30,000	$20,000	$0	$20,000		
Environmental Services	$20,000	$13,333	$995	$12,339		
Water Management System	$115,000	$76,667	$83,347	($6,681)		
Midge Control	$10,000	$6,667	$0	$6,667		
Contingencies	$2,000	$1,333	$1,650	($317)		
Fire Line Maintenance	$3,500	$2,333	$0	$2,333		
Basin Repair	$3,000	$2,000	$57	$1,943		
Total Maintenance	$197,500	$131,667	$86,049	$45,618		

Grounds Maintenance Expenditures					
Salaries	$176,074	$117,383	$97,721	$19,662	
Administrative Fees	$3,010	$2,007	$1,340	$666	
FICA	$13,970	$9,313	$7,907	$1,407	
Health Insurance	$31,692	$21,128	$11,446	$9,682	
Workers Compensation	$3,601	$2,401	$1,571	$830	
Unemployment	$2,734	$1,823	$1,245	$578	
Telephone	$7,020	$4,680	$4,957	($277)	
Utilities	$10,032	$6,688	$6,011	$677	
Property Appraiser	$1,990	$1,990	$1,989	$2	
Insurance- Property	$2,479	$1,653	$1,924	($271)	
Repairs	$20,000	$13,333	$13,257	$76	
Fuel	$21,000	$14,000	$11,785	$2,215	
Park Maintenance	$17,500	$11,667	$23,499	($11,833)	
Sidewalk Repair	$10,000	$6,667	$6,057	$610	
Chemicals	$4,000	$2,667	$1,431	$1,236	
Contingencies	$4,000	$2,667	$635	$2,032	
Refuse	$6,000	$4,000	$6,675	($2,675)	
Office Supplies	$750	$500	$0	$500	
Uniforms	$3,000	$2,000	$2,046	($46)	
Fire Alarm System	$7,500	$5,000	$4,169	$831	
Rain Bird Pump System	$27,581	$18,388	$18,847	($460)	
Park Materials	$10,000	$6,667	$0	$6,667	
Bay Hill Flow Way Maintenance	$25,000	$16,667	$0	$16,667	
Total Grounds Maintenance	$408,934	$273,286	$224,511	$48,775	
					
Total Expenditures	$1,039,535	$695,912	$625,710	$70,202	
					
Operating Income (Loss)	$420,817	$737,314	$801,686	$64,371	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($420,817)	($420,817)	($420,817)	($0)	
Total Non Operating Revenues/(Expenditures)	($420,817)	($420,817)	($420,817)	($0)	
					
Excess Revenue/(Expenditures)	$0	$316,497	$380,868	$64,371	
					
Beginning Fund Balance	$0		$188,636		
					
Ending Fund Balance	$0		$569,505		
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending May 31, 2023

Revenues

Interest Income	$500	$333	$3,704	$3,371	
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	$421,151	$424,521	$3,371	

Expenditures					
Capital Outlay	$100,000	$66,667	$14,997	$51,670	
Truck Maintenance	$25,000	$16,667	$0	$16,667	
Bank Fee	$0	$0	$30	($30)	
Total Expenditures	$125,000	$83,333	$15,027	$68,306	
					
Excess Revenues/(Expenditures)	$549,123		$409,494		
					
Beginning Fund Balance	$848,174		$837,933		
					
Ending Fund Balance	$1,397,297		$1,247,427		
Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending May 31, 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			 $	14,997.14 	
Viera East
Community Development District
Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending May 31, 2023

	Adopted
Budget	Prorated Budget
5/31/23	Actual
5/31/23	
Variance	
Revenues					
Special Assessments	$655,615	$655,615	$649,068	($6,547)	
Interest Income	$500	$333	$3,919	$3,586	
Total Revenues	$656,115	$655,948	$652,987	($2,961)	

Expenditures					
Series 2020 Interest-11/1	
$90,308	
$90,308	
$90,308	
$0	
Principal- 5/1	$475,000	$475,000	$475,000	$0	
Interest-5/1	$90,308	$90,308	$90,308	$0	
Total Expenditures	$655,615	$655,615	$655,615	$0	
					
Excess Revenues/(Expenditures)	$500		($2,628)		
					
Beginning Fund Balance	$90,346		$325,165		
					
Ending Fund Balance	$90,846		$322,537		
Viera East
Community  Development  District
Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending May 31, 2023

Revenues

Interest Income	$19,159

Total Revenues

Expenditures

Capital Outlay	$1,550,217
Cost of Issuance	$0

Total Expenditures

Excess Revenues/(Expenditures)

Beginning Fund Balance

Ending Fund Balance

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

Number of Rounds
Paid Rounds	
35,250	
3,948	
2,979	
969	
30,915	
25,955	
4,960	
Member Rounds	10,000	717	845	(128)	5,700	7,363	(1,663)	
Comp Rounds	3,000	122	254	(132)	945	2,209	(1,264)	
GolfNow	2,000	292	169	123	1,645	1,473	172	
Total Memberships	60	4	5	(1)	41	25	16	
Revenue per Round								
Paid Rounds	$50	$37	$42	($5)	$47	$52	($6)	
Revenues								
Greens Fees	$1,775,027	$146,521	$124,252	$22,269	$1,437,779	$1,350,796	$86,984	
Gift Cards- Sales	$25,000	$770	$1,750	($980)	$16,543	$19,025	($2,482)	
Gift Cards- Usage	($25,000)	($1,379)	($1,750)	$371	($13,149)	($19,025)	$5,876	
Season Advance/Trail Fees	$240,000	$8,597	$16,800	($8,203)	$96,188	$182,640	($86,452)	
Associate Memberships	$42,000	$948	$2,940	($1,992)	$19,276	$31,962	($12,686)	
Driving Range	$80,000	$9,653	$5,600	$4,053	$72,731	$60,880	$11,851	
Golf Lessons	$2,100	$655	$147	$508	$3,040	$1,598	$1,442	
Merchandise Sales	$115,000	$11,601	$8,050	$3,551	$91,593	$87,515	$4,078	
Assessments -Recreation Operating	$18,239	$1,519	$1,519	$0	$12,154	$12,154	$0	
Miscellaneous Income	$15,000	($550)	$1,250	($1,799)	$50,039	$9,996	$40,043	
Total Revenues	$2,287,366	$178,336	$160,558	$17,778	$1,786,196	$1,737,541	$48,655	

Golf Course Expenditures								
Other Contractual Services	$15,000	$1,602	$1,250	($353)	$13,722	$9,996	($3,726)	
Telephone	$2,500	$0	$208	$208	$1,358	$1,666	$308	
Postage	$2,000	$0	$167	$167	$0	$1,333	$1,333	
Utilities	$5,500	$408	$458	$50	$3,026	$3,665	$639	
Repairs & Maintenance	$15,000	$275	$1,250	$975	$12,194	$9,996	($2,198)	
Marketing- Golf Marketing	$35,000	$1,459	$2,916	$1,457	$13,604	$23,324	$9,720	
Bank Charges	$40,000	$2,253	$3,332	$1,079	$37,764	$26,656	($11,108)	
Office Supplies	$4,500	$182	$375	$192	$2,955	$2,999	$44	
Operating Supplies	$4,000	$0	$333	$333	$1,707	$2,666	$959	
Dues, Licenses & Subscriptions	$9,500	$250	$791	$541	$430	$6,331	$5,901	
Drug Testing- All departments	$500	$0	$42	$42	$0	$333	$333	
Training, Education & Employee Relations	$3,000	$855	$250	($605)	$2,599	$1,999	($600)	
Contractual Security	$3,000	$522	$250	($272)	$2,614	$1,999	($614)	
IT Services	$3,000	$285	$250	($35)	$2,052	$1,999	($53)	
Total Golf Course Expenditures	$142,500	$8,091	$11,870	$3,780	$94,024	$94,962	$938	

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

Golf Operation Expenditures
Salaries	
$247,235	
$25,038	
$20,602	
($4,436)	
$179,661	
$164,817	
($14,844)	
Administrative Fee	$18,767	$1,035	$1,564	$529	$8,959	$12,511	$3,551	
FICA Expense	$18,913	$1,915	$1,576	($339)	$14,243	$12,608	($1,635)	
Health Insurance	$12,353	$1,430	$1,029	($401)	$9,219	$8,235	($984)	
Workers Compensation	$4,846	$395	$404	$9	$2,806	$3,231	$424	
Unemployment	$10,853	$632	$904	$273	$4,883	$7,235	$2,352	
Golf Printing	$2,500	$0	$208	$208	$0	$1,667	$1,667	
Utilities	$22,500	$1,905	$1,875	($30)	$13,400	$15,000	$1,600	
Repairs	$1,000	$2,744	$83	($2,660)	$3,168	$667	($2,501)	
Pest Control	$1,300	$95	$108	$13	$666	$867	$201	
Supplies	$12,000	$691	$1,000	$309	$11,322	$8,000	($3,322)	
Uniforms	$1,500	$0	$125	$125	$0	$1,000	$1,000	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,333	$1,333	
Cart Lease	$87,763	$7,035	$7,314	$279	$57,527	$58,509	$982	
Cart Maintenance	$5,000	$0	$417	$417	$539	$3,333	$2,794	
Driving Range	$10,000	$0	$833	$833	$3,772	$6,667	$2,895	
Total Golf Operation Expenditures	$458,530	$42,915	$38,210	($4,705)	$310,165	$305,678	($4,486)	

Merchandise Sales								
Cost of Goods Sold	$80,000	$3,083	$6,667	$3,583	$89,487	$53,333	($36,153)	
Total Merchandise Sales	$80,000	$3,083	$6,667	$3,583	$89,487	$53,333	($36,153)	

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

Golf Course Maintenance
Salaries	
$433,512	
$37,272	
$36,126	
($1,146)	
$296,217	
$289,008	
($7,209)	
Administrative Fees	$8,176	$466	$681	$215	$4,223	$5,451	$1,227	
FICA Expense	$32,900	$2,855	$2,742	($113)	$23,774	$21,933	($1,841)	
Employee Insurance	$41,298	$2,686	$3,442	$755	$17,539	$27,532	$9,993	
Workers Compensation	$9,420	$589	$785	$196	$4,931	$6,280	$1,349	
Unemployment	$7,165	$162	$597	$435	$3,571	$4,777	$1,206	
Fire Alarm System	$4,000	$0	$333	$333	$0	$2,667	$2,667	
Utilities/Water	$26,200	$2,797	$2,183	($614)	$18,971	$17,467	($1,505)	
Repairs	$48,000	$6,608	$4,000	($2,608)	$38,300	$32,000	($6,300)	
Fuel & Oil	$40,000	$1,329	$3,333	$2,005	$24,127	$26,667	$2,539	
Pest Control	$1,500	$160	$125	($35)	$1,346	$1,000	($346)	
Irrigation/Drainage	$30,000	$0	$2,500	$2,500	$5,684	$20,000	$14,316	
Sand and Topsoil	$26,500	$262	$2,208	$1,946	$7,662	$17,667	$10,005	
Flower/Mulch	$7,000	$0	$583	$583	$6,949	$4,667	($2,282)	
Fertilizer	$175,000	$8,229	$14,583	$6,355	$91,651	$116,667	$25,015	
Seed/Sod	$16,500	$0	$1,375	$1,375	$1,368	$11,000	$9,632	
Trash Removal	$3,000	$213	$250	$37	$1,704	$2,000	$296	
Contingency	$6,000	$5,802	$500	($5,302)	$11,246	$4,000	($7,246)	
First Aid	$800	$0	$67	$67	$332	$533	$202	
Operating Supplies	$15,000	$726	$1,250	$524	$13,597	$10,000	($3,597)	
Training	$2,000	$240	$167	($73)	$2,801	$1,333	($1,467)	
Janitorial Supplies	$1,000	$0	$83	$83	$337	$667	$330	
Janitorial Services	$20,000	$864	$1,667	$803	$10,885	$13,333	$2,448	
Soil & Water Testing	$1,000	$0	$83	$83	$0	$667	$667	
Uniforms	$10,000	$518	$833	$315	$6,827	$6,667	($161)	
Equipment Rental	$2,000	$0	$167	$167	$2,756	$1,333	($1,423)	
Equipment Lease	$187,550	$11,569	$15,629	$4,060	$109,871	$125,033	$15,162	
Small Tools	$500	$0	$42	$42	$0	$333	$333	
Total Golf Course Maintenance	$1,156,021	$83,347	$96,335	$12,988	$706,668	$770,681	$64,012	

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$2,041	
$1,000	
($1,041)	
Arbitrage	$600	$50	$50	$0	$400	$400	$0	
Dissemination	$1,000	$83	$83	$0	$667	$667	$0	
Trustee Fees	$4,100	$397	$342	($55)	$2,899	$2,733	($165)	
Annual Audit	$1,500	$125	$125	$0	$1,000	$1,000	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$37,520	$37,520	$0	
Insurance	$111,000	$8,377	$9,250	$873	$67,217	$74,000	$6,783	
Property Taxes	$15,000	$732	$1,250	$518	$9,274	$10,000	$726	
Total Administrative Expenditures	$190,980	$14,454	$15,915	$1,461	$121,017	$127,320	$6,303	
								
Total Revenues	$2,287,366	$178,336	$160,558	$17,778	$1,786,196	$1,737,541	$48,655	
								
Total Expenditures	$2,028,031	$151,890	$168,997	$17,107	$1,321,361	$1,351,974	$30,613	
								
Operating Income (Loss)	$259,335	$26,446	($8,439)	$34,885	$464,835	$385,567	$79,268	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	$1	$373,505	$373,500	$5	
Interest Income	$1,000	$1,291	$83	$1,208	$5,259	$667	$4,592	
Reserve Funding- Transfer Out (Capital Reserve)	($252,806)	$0	($21,067)	($21,067)	$0	($168,537)	$168,537	
Interfund Transfer In- Restaurant	$3,471	$0	$289	($289)	$0	$2,314	($2,314)	
Interest Expense	($101,250)	($8,438)	($8,438)	$0	($67,500)	($67,500)	$0	
Principal Expense	($470,000)	($39,167)	($39,167)	($0)	($313,333)	($313,333)	($0)	
Total Non Operating Revenues/(Expenditures)	($259,335)	$375	($21,611)	($20,148)	($2,070)	($172,890)	$170,820	
								
Change in Net Assets	$0	$26,821	($30,050)	$14,737	$462,765	$212,677	$250,088	
								
Beginning Net Assets	$0	----	----	----	$47,938	----	----	
								
Ending Net Assets	$0	----	----	----	$510,703	----	----	
Viera East
Community Development District
Restaurant- Hook & Eagle Statement of Revenues & Expenditures
For Period Ending May 31, 2023

	Adopted
Budget	Prorated Budget
5/31/23	Actual
5/31/23	
Variance	
Revenues					
Food Sales	$290,000	$193,333	$232,720	$39,387	
Snack Sales	$20,000	$13,333	$4,993	($8,340)	
Wine Sales	$11,700	$7,800	$4,194	($3,606)	
Beer Sales	$169,000	$112,667	$123,169	$10,502	
Beverage Sales	$29,250	$19,500	$31,407	$11,907	
Liquor Sales	$87,000	$58,000	$82,304	$24,304	
Total Revenues	$606,950	$404,633	$478,787	$74,154	

Restaurant Expenditures					
Restaurant Manager Contract	$65,000	$43,333	$43,333	$0	
Salaries	$164,037	$109,358	$120,656	($11,298)	
Administrative Fee	$8,832	$5,888	$4,821	$1,067	
FICA Expense	$12,166	$8,111	$14,799	($6,689)	
Health Insurance	$20,243	$13,495	$7,044	$6,452	
Workers Compensation	$3,048	$2,032	$1,792	$240	
Unemployment	$5,408	$3,605	$4,239	($634)	
Telephone	$3,200	$2,133	$3,119	($985)	
Utilities	$12,000	$8,000	$6,651	$1,349	
Pest Control	$1,200	$800	$826	($26)	
Bank Fees	$0	$0	$16,540	($16,540)	
Equipment Lease	$1,300	$867	$1,238	($372)	
Repairs	$7,500	$5,000	$7,133	($2,133)	
Kitchen Equipment/Supplies	$3,000	$2,000	$675	$1,326	
Paper & Plastic Supplies	$10,000	$6,667	$7,753	($1,086)	
Operating Supplies	$30,000	$20,000	$16,219	$3,781	
First Aid	$500	$333	$0	$333	
Entertainment	$10,000	$6,667	$11,750	($5,083)	
Delivery/Gas	$5,000	$3,333	$4,562	($1,229)	
Uniforms	$1,000	$667	$0	$667	
Dues & License	$5,000	$3,333	$6,648	($3,315)	
Total Restaurant Expenditures	$368,434	$245,623	$279,799	($34,176)	

Cost of Goods Sold					
Food Cost	$124,000	$82,667	$102,654	($19,988)	
Snack Cost	$10,000	$6,667	$1,410	$5,256	
Beer Cost	$59,150	$39,433	$52,194	($12,761)	
Beverage Cost	$11,700	$7,800	$12,952	($5,152)	
Wine Cost	$4,095	$2,730	$2,970	($240)	
Liquor Cost	$26,100	$17,400	$24,231	($6,831)	
Total Cost of Goods Sold	$235,045	$156,697	$196,412	($39,716)	
					
Operating Income (Loss)	$3,471	$2,314	$2,576	$148,045	

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

($3,471)	

$0	

$0	

$0	
Total Non Operating Revenues/(Expenditures)	($3,471)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	$0	$2,314	$2,576	$148,045	
					
Beginning Fund Balance	$0		$0		
					
Ending Fund Balance	$0		$2,576		

Page 13

	October	November	December	January	February	March	April	May	June		July		August		September	Total	
Revenues																	
Maintenance Assessments	$0	$361,796	$881,859	$23,397	$20,243	$20,544	$44,719	$12,645		$0		$0		$0	$0	$1,365,203	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0	$0	$37,520	
Donations for Park Material	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Miscellaneous Income/ Farmers Market	$657	$657	$0	$0	$4,253	$0	$19,104	$0		$0		$0		$0	$0	$24,672	
Interest Income	$0	$0	$0	$0	$1	$0	$0	$0		$0		$0		$0	$0	$1	
Total Revenues	$5,347	$367,143	$886,549	$28,087	$29,186	$25,234	$68,513	$17,336		$0		$0		$0	$0	$1,427,396	

Administrative Expenditures																	
Supervisors Fees	$1,115	$2,939	$2,496	$3,595	$2,397	$2,172	$2,397	$1,269		$0		$0		$0	$0	$18,380	
Engineering Fees	$175	$420	$0	$0	$0	$693	$0	$0		$0		$0		$0	$0	$1,288	
Attorney's Fees	$3,319	$3,681	$0	$1,449	$1,389	$0	$0	$0		$0		$0		$0	$0	$9,837	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0	$0	$667	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467	$467		$0		$0		$0	$0	$3,733	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$542		$0		$0		$0	$0	$4,333	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208		$0		$0		$0	$0	$1,667	
Management Fees	$8,880	$8,880	$8,880	$8,880	$8,880	$8,880	$8,880	$8,880		$0		$0		$0	$0	$71,038	
Postage	$1	$0	$566	$236	$0	$284	$11	$67		$0		$0		$0	$0	$1,164	
Printing & Binding	$26	$163	$138	$47	$26	$38	$160	$35		$0		$0		$0	$0	$633	
Insurance- Liability	$734	$734	$734	$734	$734	$734	$734	$734		$0		$0		$0	$0	$5,875	
Legal Advertising	$1,793	$153	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$1,947	
Other Current Charges	$24	$26	$27	$170	$0	$22	$0	$153		$0		$0		$0	$0	$422	
Office Supplies	$10	$13	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$23	
Dues & Licenses	$175	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$175	
Information Technology	$365	$365	$365	$365	$365	$365	$365	$365		$0		$0		$0	$0	$2,919	
Total Administrative	$17,917	$18,674	$14,505	$16,776	$15,090	$14,489	$13,847	$12,803		$0		$0		$0	$0	$124,101	

Operating Expenditures																	
Salaries	$16,522	$11,613	$13,350	$6,916	$11,643	$13,310	$13,009	$13,426		$0		$0		$0	$0	$99,788	
Administration Fee	$116	$121	$88	$63	$85	$94	$120	$67		$0		$0		$0	$0	$753	
FICA Expense	$1,235	$1,305	$1,003	$529	$891	$1,018	$995	$1,027		$0		$0		$0	$0	$8,003	
Health Insurance	$1,491	$1,979	$1,447	$2,169	$1,634	$764	$751	$830		$0		$0		$0	$0	$11,063	
Workers Compensation	$343	$275	$211	$109	$184	$115	$140	$212		$0		$0		$0	$0	$1,589	
Unemployment	$0	$0	$171	$249	$65	$0	$96	$0		$0		$0		$0	$0	$581	
Other Contractual	$499	$529	$594	$924	$861	$916	$1,501	$550		$0		$0		$0	$0	$6,375	
Marketing- Lifestyle/Amenities	$4,546	$2,990	$2,400	$2,400	$4,589	$2,553	$2,916	$0		$0		$0		$0	$0	$22,394	
Training	$0	$0	$0	$0	$0	$0	$0	$75		$0		$0		$0	$0	$75	
Uniforms	$0	$0	$0	$0	$0	$0	$263	$0		$0		$0		$0	$0	$263	
Bonus Program	$0	$40,166	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$40,166	
Total Operating	$24,752	$58,979	$19,264	$13,359	$19,950	$18,769	$19,791	$16,186		$0		$0		$0	$0	$191,050	

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

Maintenance Expenditures																	
Canal Maintenance	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Lake Bank Restoration	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Environmental Services	$0	$66	$0	$200	$92	$467	$0	$170		$0		$0		$0	$0	$995	
Water Management System	$11,568	$9,748	$10,708	$9,748	$9,168	$13,488	$9,168	$9,748		$0		$0		$0	$0	$83,347	
Midge Control	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Contingencies	$450	$0	$0	$1,200	$0	$0	$0	$0		$0		$0		$0	$0	$1,650	
Fire Line Maintenance	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Basin Repair	$0	$57	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$57	
Total Maintenance	$12,018	$9,871	$10,708	$11,148	$9,260	$13,955	$9,168	$9,918		$0		$0		$0	$0	$86,049	

Grounds Maintenance Expenditures																	
Salaries	$14,256	$7,916	$11,264	$11,567	$10,305	$12,115	$14,791	$15,507		$0		$0		$0	$0	$97,721	
Administrative Fees	$228	$235	$170	$124	$116	$151	$155	$160		$0		$0		$0	$0	$1,340	
FICA	$1,053	$1,099	$837	$885	$788	$927	$1,132	$1,186		$0		$0		$0	$0	$7,907	
Health Insurance	$1,520	$1,654	$1,735	$1,406	$1,324	$1,151	$1,324	$1,333		$0		$0		$0	$0	$11,446	
Workers Compensation	$143	$234	$178	$183	$163	$191	$234	$245		$0		$0		$0	$0	$1,571	
Unemployment	$0	$0	$146	$416	$255	$117	$189	$121		$0		$0		$0	$0	$1,245	
Telephone	$596	$597	$597	$605	$604	$606	$753	$599		$0		$0		$0	$0	$4,957	
Utilities	$762	$765	$796	$1,024	$273	$836	$933	$623		$0		$0		$0	$0	$6,011	
Property Appraiser	$0	$0	$1,989	$0	$0	$0	$0	$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$241	$241	$241	$241	$241	$241	$241	$241		$0		$0		$0	$0	$1,924	
Repairs	$1,233	$2,655	$834	$2,542	$3,583	$1,416	$485	$509		$0		$0		$0	$0	$13,257	
Fuel	$2,262	$1,095	$993	$2,464	$789	$1,684	$1,844	$654		$0		$0		$0	$0	$11,785	
Park Maintenance	$900	$5,608	$6,152	$3,050	$1,800	$1,991	$1,936	$2,062		$0		$0		$0	$0	$23,499	
Sidewalk Repair	$6,057	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$6,057	
Chemicals	$0	$843	$0	$0	$496	$0	$0	$92		$0		$0		$0	$0	$1,431	
Contingencies	$200	$0	$0	$0	$0	$0	$435	$0		$0		$0		$0	$0	$635	
Refuse	$1,950	$650	$325	$750	$750	$1,125	$375	$750		$0		$0		$0	$0	$6,675	
Office Supplies	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Uniforms	$245	$245	$306	$242	$250	$253	$253	$253		$0		$0		$0	$0	$2,046	
Fire Alarm System	$550	$550	$512	$512	$512	$512	$512	$512		$0		$0		$0	$0	$4,169	
Rain Bird Pump System	$2,298	$2,528	$2,528	$2,298	$2,298	$2,298	$2,299	$2,298		$0		$0		$0	$0	$18,847	
Park Materials	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Bay Hill Flow Way Maintenance	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	$0	$0	
Total Grounds Maintenance	$34,493	$26,915	$29,601	$28,308	$24,547	$25,611	$27,890	$27,146		$0		$0		$0	$0	$224,511	
																	
Total Expenditures	$89,179	$114,438	$74,079	$69,592	$68,848	$72,824	$70,697	$66,053		$0		$0		$0	$0	$625,710	
																	
Operating Income (Loss)	($83,832)	$252,705	$812,470	($41,504)	($39,662)	($47,590)	($2,184)	($48,718)		$0		$0		$0	$0	$801,686	

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

$0	

$0	

$0	

$0	

$0	

($420,817)	

$0	

$0		

$0		

$0		

$0	

$0	

($420,817)	
Total Non Operating Revenues/Expenditures	$0	$0	$0	$0	$0	($420,817)	$0	$0		$0		$0		$0	$0	($420,817)	
																	
Excess Revenue/(Expenditures)	($83,832)	$252,705	$812,470	($41,504)	($39,662)	($468,408)	($2,184)	($48,718)		$0		$0		$0	$0	$380,868	
Viera East Golf Course Month to Month

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

Number of Rounds																
Paid Rounds	3,238	2,773	3,358	4,108	4,496	5,193	3,801	3,948		0		0	0	0	30,915	
Member Rounds	799	667	766	824	712	678	537	717		0		0	0	0	5,700	
Comp Rounds	106	70	84	113	121	148	181	122		0		0	0	0	945	
GolfNow	247	185	213	205	211	89	203	292		0		0	0	0	1,645	
Revenue per Round																
Paid Rounds	$40	$44	$46	$50	$53	$50	$48	$37		$0		$0	$0	$0	$47	
Revenues:																
Greens Fees	$127,961	$123,329	$156,112	$205,772	$237,479	$257,907	$182,699	$146,521		$0		$0	$0	$0	$1,437,779	
Gift Cards - Sales	$785	$2,012	$8,454	$1,710	$1,516	$239	$1,058	$770		$0		$0	$0	$0	$16,543	
Gift Cards - Usage	($830)	($895)	($1,921)	($4,181)	($2,227)	($865)	($851)	($1,379)		$0		$0	$0	$0	($13,149)	
Season Advance/Trail Fees	$15,279	$15,889	$12,772	$11,507	$12,195	$10,912	$9,037	$8,597		$0		$0	$0	$0	$96,188	
Associate Memberships	$3,318	$2,054	$1,501	$3,792	$3,792	$2,686	$1,185	$948		$0		$0	$0	$0	$19,276	
Driving Range	$5,699	$7,295	$8,564	$9,969	$10,894	$11,345	$9,312	$9,653		$0		$0	$0	$0	$72,731	
Golf Lessons	$345	$175	$235	$385	$355	$595	$295	$655		$0		$0	$0	$0	$3,040	
Merchandise Sales	$5,244	$7,049	$10,872	$9,374	$16,971	$16,535	$13,947	$11,601		$0		$0	$0	$0	$91,593	
Special Assessments - Operations	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519	$1,519		$0		$0	$0	$0	$12,154	
Miscellaneous Income	$4,590	$1,532	$8,715	$1,815	$1,436	($367)	$32,868	($550)		$0		$0	$0	$0	$50,039	
Total Revenues	$163,911	$159,958	$206,824	$241,661	$283,930	$300,507	$251,069	$178,336		$0		$0	$0	$0	$1,786,196	

Golf Course Expenditures:																
Other Contractual Services	$2,128	$1,951	$1,795	$1,369	$1,576	$1,575	$1,726	$1,602		$0		$0	$0	$0	$13,722	
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	$408		$0		$0	$0	$0	$3,026	
Repairs & Maintenance	$154	$344	$1,795	$4,367	$2,905	$1,742	$612	$275		$0		$0	$0	$0	$12,194	
Advertising	$795	$1,459	$2,067	$965	$2,823	$1,635	$2,404	$1,459		$0		$0	$0	$0	$13,604	
Bank Charges	$2,204	$3,431	$6,028	$5,488	$6,033	$7,204	$5,123	$2,253		$0		$0	$0	$0	$37,764	
Office Supplies	$890	$280	$75	$210	$622	$510	$186	$182		$0		$0	$0	$0	$2,955	
Operating Supplies	$150	$45	$226	$1,136	$14	$0	$136	$0		$0		$0	$0	$0	$1,707	
Dues, Licenses & Subscriptions	$0	$0	$180	$0	$0	$0	$0	$250		$0		$0	$0	$0	$430	
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)	$855		$0		$0	$0	$0	$2,599	
Contractual Security	$338	$0	$406	$406	$421	$0	$522	$522		$0		$0	$0	$0	$2,614	
IT Services	$0	$330	$95	$0	$380	$660	$302	$285		$0		$0	$0	$0	$2,052	
Total Golf Course Expenditures	$7,139	$8,484	$14,837	$14,481	$15,849	$13,800	$11,344	$8,091		$0		$0	$0	$0	$94,024	

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

Golf Operations:
Salaries	

$22,391	

$15,175	

$20,936	

$23,036	

$21,615	

$26,277	

$25,192	

$25,038	

$0	

$0	

$0	

$0	

$179,661	
Administrative Fee	$1,474	$1,539	$1,183	$901	$873	$972	$983	$1,035	$0	$0	$0	$0	$8,959	
FICA Expense	$1,653	$1,760	$1,561	$1,762	$1,654	$2,010	$1,927	$1,915	$0	$0	$0	$0	$14,243	
Health Insurance	$655	$674	$1,396	$1,536	$1,323	$881	$1,323	$1,430	$0	$0	$0	$0	$9,219	
Workers Compensation	$353	$376	$330	$199	$340	$415	$398	$395	$0	$0	$0	$0	$2,806	
Unemployment	$439	$424	$481	$829	$740	$691	$647	$632	$0	$0	$0	$0	$4,883	
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	$1,905	$0	$0	$0	$0	$13,400	
Repairs	$0	$0	$0	$0	$0	$0	$424	$2,744	$0	$0	$0	$0	$3,168	
Pest Control	$95	$95	$95	$95	$0	$95	$95	$95	$0	$0	$0	$0	$666	
Supplies	$508	$334	$493	$3,720	$1,122	$3,682	$771	$691	$0	$0	$0	$0	$11,322	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Cart Lease	$7,326	$7,146	$7,363	$7,224	$7,199	$7,199	$7,035	$7,035	$0	$0	$0	$0	$57,527	
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 Golf Operation Expenditures	$36,493	$30,040	$35,508	$40,764	$40,893	$42,409	$41,143	$42,915	$0	$0	$0	$0	$310,165	

Merchandise Sales:														
Cost of Goods Sold	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$3,083	$0	$0	$0	$0	$89,487	
Total Merchandise Sales	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$3,083	$0	$0	$0	$0	$89,487	

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

Golf Course Maintenance:																
Salaries	$48,869	$30,438	$38,865	$43,225	$35,138	$29,312	$33,098	$37,272		$0		$0	$0	$0	$296,217	
Administrative Fees	$740	$768	$556	$471	$414	$411	$397	$466		$0		$0	$0	$0	$4,223	
FICA Expense	$3,636	$3,653	$2,942	$3,304	$2,679	$2,200	$2,506	$2,855		$0		$0	$0	$0	$23,774	
Employee Insurance	$1,931	$2,057	$2,474	$2,100	$1,848	$1,669	$2,773	$2,686		$0		$0	$0	$0	$17,539	
Workers Compensation	$758	$763	$614	$683	$552	$454	$517	$589		$0		$0	$0	$0	$4,931	
Unemployment	$80	$25	$494	$1,386	$1,061	$238	$125	$162		$0		$0	$0	$0	$3,571	
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	$2,797		$0		$0	$0	$0	$18,971	
Repairs	$5,705	$5,295	$4,687	$3,473	$3,341	$5,334	$3,856	$6,608		$0		$0	$0	$0	$38,300	
Fuel & Oil	$4,593	$2,723	$2,015	$5,002	$1,602	$3,120	$3,743	$1,329		$0		$0	$0	$0	$24,127	
Pest Control	$119	$143	$143	$143	$334	$143	$160	$160		$0		$0	$0	$0	$1,346	
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	$262		$0		$0	$0	$0	$7,662	
Flower/Mulch	$269	$0	$741	$3,447	$2,491	$0	$0	$0		$0		$0	$0	$0	$6,949	
Fertilizer	$14,094	$10,779	$11,694	$16,593	$12,862	$10,630	$6,772	$8,229		$0		$0	$0	$0	$91,651	
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	$213		$0		$0	$0	$0	$1,704	
Contingency	$0	$1,839	$16	$0	$130	$3,000	$459	$5,802		$0		$0	$0	$0	$11,246	
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	$726		$0		$0	$0	$0	$13,597	
Training	$0	$670	$0	$1,100	$791	$0	$0	$240		$0		$0	$0	$0	$2,801	
Janitorial Supplies	$0	$21	$0	$32	$284	$0	$0	$0		$0		$0	$0	$0	$337	
Janitorial Services	$950	$950	$2,100	$1,150	$2,857	$1,007	$1,007	$864		$0		$0	$0	$0	$10,885	
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	$518		$0		$0	$0	$0	$6,827	
Equipment 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	$11,569		$0		$0	$0	$0	$109,871	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$100,797	$81,603	$96,213	$105,388	$84,144	$77,746	$77,431	$83,347		$0		$0	$0	$0	$706,668	

Administrative Expenditures:																
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	$50		$0		$0	$0	$0	$400	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83		$0		$0	$0	$0	$667	
Trustee Fees	$342	$342	$342	$342	$342	$397	$397	$397		$0		$0	$0	$0	$2,899	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125		$0		$0	$0	$0	$1,000	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0	$0	$0	$37,520	
Insurance	$8,580	$8,377	$8,377	$8,377	$8,377	$8,377	$8,377	$8,377		$0		$0	$0	$0	$67,217	
Property Taxes	$0	$662	$5,235	$662	$662	$662	$661	$732		$0		$0	$0	$0	$9,274	
Total Administrative Expenditures	$13,870	$14,328	$18,901	$16,369	$14,328	$14,383	$14,383	$14,454		$0		$0	$0	$0	$121,017	
																
Total Revenues	$163,911	$159,958	$206,824	$241,661	$283,930	$300,507	$251,069	$178,336		$0		$0	$0	$0	$1,786,196	
																
Total Expenditures	$173,849	$145,135	$169,533	$187,770	$175,601	$165,615	$151,968	$151,890		$0		$0	$0	$0	$1,321,361	
																
Operating Income (Loss)	($9,938)	$14,823	$37,292	$53,890	$108,329	$134,892	$99,101	$26,446		$0		$0	$0	$0	$464,835	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Non Operating Revenues/(Expenditures):
Special Assessments	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$46,688	
$0	
$0	
$0	
$0	
$373,505	
Interest Income	$351	$431	$525	$613	$653	$593	$802	$1,291	$0	$0	$0	$0	$5,259	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$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)	($8,438)	($8,438)	($8,438)	($8,438)	$0	$0	$0	$0	($67,500)	
Principal Expense	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	($39,167)	$0	$0	$0	$0	($313,333)	
Total Non Operating Revenues/(Expenditures)	($565)	($485)	($391)	($303)	($263)	($323)	($114)	$375	$0	$0	$0	$0	($2,070)	
														
Net Non Operating Income / (Loss)	($10,504)	$14,338	$36,900	$53,587	$108,066	$134,570	$98,987	$26,821	$0	$0	$0	$0	$462,765	
Viera East Restaurant Month to Month

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

Revenues:
Food Sales	

$15,608	

$19,437	

$23,391	

$23,424	

$27,710	

$39,955	

$39,112	

$44,084	

$0	

$0	

$0	

$0	

$232,720	
Snack Sales	$12	$241	$340	$385	$769	$1,030	$1,184	$1,032	$0	$0	$0	$0	$4,993	
Wine Sales	$265	$482	$547	$535	$566	$616	$635	$548	$0	$0	$0	$0	$4,194	
Beer Sales	$11,775	$11,143	$13,167	$13,836	$17,502	$20,973	$16,847	$17,925	$0	$0	$0	$0	$123,169	
Beverage Sales	$3,093	$2,306	$3,481	$3,218	$3,767	$5,491	$5,210	$4,841	$0	$0	$0	$0	$31,407	
Liquor Sales	$7,664	$7,112	$8,917	$8,980	$12,007	$13,251	$11,174	$13,200	$0	$0	$0	$0	$82,304	
Total Revenues	$38,415	$40,721	$49,844	$50,378	$62,319	$81,316	$74,162	$81,631	$0	$0	$0	$0	$478,787	

Restaurant Expenditures:														
Restaurant Manager Contract	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$5,417	$0	$0	$0	$0	$43,333	
Salaries	$16,166	$11,420	$13,458	$13,404	$14,365	$12,424	$18,143	$21,274	$0	$0	$0	$0	$120,656	
Administrative Fee	$633	$710	$630	$523	$477	$545	$607	$698	$0	$0	$0	$0	$4,821	
FICA Expense	$1,517	$1,367	$1,495	$1,524	$1,608	$2,305	$2,384	$2,599	$0	$0	$0	$0	$14,799	
Health Insurance	$1,487	$1,102	$704	$783	$762	$649	$783	$773	$0	$0	$0	$0	$7,044	
Workers Compensation	$212	$173	$187	$207	$182	$260	$265	$305	$0	$0	$0	$0	$1,792	
Unemployment	$260	$296	$404	$717	$608	$675	$590	$689	$0	$0	$0	$0	$4,239	
Telephone	$0	$591	$421	$421	$421	$421	$421	$421	$0	$0	$0	$0	$3,119	
Utilities	$894	$689	$856	$748	$1,211	$187	$1,037	$1,030	$0	$0	$0	$0	$6,651	
Pest Control	$95	$95	$95	$95	$161	$95	$95	$95	$0	$0	$0	$0	$826	
Bank Charges	$1,815	$3,038	$1,100	$1,373	$2,330	$2,105	$2,074	$2,705	$0	$0	$0	$0	$16,540	
Equipment Lease	$136	$107	$165	$219	$292	$106	$107	$107	$0	$0	$0	$0	$1,238	
Repairs	$68	$1,506	$0	$1,900	$518	$2,891	$250	$0	$0	$0	$0	$0	$7,133	
Kitchen Equipment/Supplies	$162	$60	$0	$303	$0	$81	$68	$0	$0	$0	$0	$0	$675	
Paper & Plastic Supplies	$1,536	$883	$508	$1,325	$446	$1,663	$524	$867	$0	$0	$0	$0	$7,753	
Operating Supplies	$2,114	$4,410	$1,102	$1,745	$1,169	$1,245	$1,021	$3,413	$0	$0	$0	$0	$16,219	
First Aid	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Entertainment	$900	$1,450	$1,800	$1,800	$1,900	$1,500	$1,200	$1,200	$0	$0	$0	$0	$11,750	
Delivery/Gas	$754	$779	$591	$420	$1,002	$389	$391	$237	$0	$0	$0	$0	$4,562	
Uniforms	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Dues & License	$829	$798	$414	$414	$2,698	$148	$466	$881	$0	$0	$0	$0	$6,648	
Total Restaurant Expenditures	$34,995	$34,891	$29,346	$33,339	$35,566	$33,106	$35,844	$42,712	$0	$0	$0	$0	$279,799	

Cost of Goods Sold														
Food Cost	$5,175	$12,147	$6,584	$16,348	$3,102	$24,568	$19,491	$15,241	$0	$0	$0	$0	$102,654	
Snack Cost	$681	$40	($172)	$12	$86	$700	$164	($102)	$0	$0	$0	$0	$1,410	
Beer Cost	$1,284	$6,300	$4,639	$7,351	$1,655	$16,547	$6,472	$7,947	$0	$0	$0	$0	$52,194	
Beverage Cost	$582	$3,334	($19)	$691	$734	$3,364	$1,247	$3,019	$0	$0	$0	$0	$12,952	
Wine Cost	$250	$754	$382	$283	$98	$424	$425	$355	$0	$0	$0	$0	$2,970	
Liquor Cost	$541	$7,271	$390	$2,143	$1,749	$6,014	$2,785	$3,339	$0	$0	$0	$0	$24,231	
Total Cost of Goods Sold	$8,513	$29,845	$11,804	$26,828	$7,424	$51,616	$30,584	$29,798	$0	$0	$0	$0	$196,412	
														
Operating Income (Loss)	($5,093)	($24,015)	$8,694	($9,789)	$19,330	($3,406)	$7,734	$9,121	$0	$0	$0	$0	$2,576	

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

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
Total Non Operating Revenues/(Expenditures)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
														
Net Non Operating Income / (Loss)	($5,093)	($24,015)	$8,694	($9,789)	$19,330	($3,406)	$7,734	$9,121	$0	$0	$0	$0	$2,576	
Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

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

Revenues

Merchandise Sales	

$5,244	

$7,049	

$10,872	

$9,374	

$16,971	

$16,535	

$13,947	

$11,601	

$0	

$0	

$0	

$0	

$91,593	
Total Revenues	$5,244	$7,049	$10,872	$9,374	$16,971	$16,535	$13,947	$11,601	$0	$0	$0	$0	$91,593	

Expenditures														
Cost of Goods Sold	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$3,083	$0	$0	$0	$0	$89,487	
Total Expenditures	$15,551	$10,679	$4,074	$10,769	$20,387	$17,277	$7,667	$3,083	$0	$0	$0	$0	$89,487	
														
Operating Income (Loss)	($10,306)	($3,631)	$6,798	($1,396)	($3,416)	($742)	$6,280	$8,518	$0	$0	$0	$0	$2,106	
Viera East
Community Development District Long Term Debt Report

Series 2012 Special Assessment Revenue Bonds		
Interest Rate:	2.5% to 5%		
Maturity Date:	5/1/2026		
Optional Redemption Date:	On or After 5/1/2022		
Reserve Fund Definition:	50% Max Annual Dept		
Reserve Fund Requirement:	$279,239		
Reserve Fund Balance:	$281,675		
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)		
Less: May 1, 2023 Principal	($475,000)		
Current Bonds Outstanding	$1,550,000	

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:	$235,890	
Bonds outstanding - 7/10/20	$7,685,000	
Less: May 1, 2023 Principal	($520,625)	
Current Bonds Outstanding	$7,164,375	

Page 22
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	$	7,665.34	$	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	
5/9/23	$	23,961.74	$	12,645.09	$	6,011.94	$	5,304.70	$	23,961.73	
$	2,586,983.21	$ 1,365,202.87	$	643,056.13	$	567,407.56	$ 2,563,021.47		

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer		
						
Debt Service Fund	$	655,615	25.09%	$	643,056	$	(602,247)	$	40,810	
General Fund	$	1,378,973	52.77%	$	1,365,203	$	(1,365,203)	$	-	
Recreation Fund	$	578,489	22.14%	$	567,408	$	(495,529)	$	71,879	
						
	$	2,613,077	100.00%	$	2,575,667	$	(2,462,978)	$	112,688	

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

	Actuals		Actuals				Year to Date		Year to Date			
	5/31/22		5/31/23		Variance		5/31/22		5/31/23		Variance	

Revenues:
Greens Fees	

$  130,722		

$	146,521		

$	15,799		

$  1,339,271		

$  1,437,779		

$	98,509	
Gift Cards - Sales	$	359		$	770		$	411		$	6,673		$	16,543		$	9,870	
Gift Cards - Usage	$	(1,391)		$	(1,379)		$	12		$	(12,871)		$	(13,149)		$	(277)	
Season Advance/Trail Fees	$	21,006		$	8,597		$	(12,409)		$	188,234		$	96,188		$	(92,045)	
Associate Memberships	$	1,106		$	948		$	(158)		$	23,628		$	19,276		$	(4,352)	
Driving Range	$	10,225		$	9,653		$	(572)		$	75,111		$	72,731		$	(2,380)	
Golf Lessons	$	405		$	655		$	250		$	1,950		$	3,040		$	1,090	
Merchandise Sales	$	14,223		$	11,601		$	(2,621)		$	89,402		$	91,593		$	2,191	
Special Assessments - Operations	$	1,519		$	1,519		$	-		$	12,154		$	12,154		$	-	
Miscellaneous Income	  $	4,677 		 $	(550) 		 $	(5,227) 		 $	8,899 		 $	50,039 		 $	41,140 	
Total Revenues	 $	182,851 		 $	178,336 		 $	(4,515) 		 $  1,732,451 		 $  1,786,196 		 $	53,745 	
Expenditures:
Golf Course Expenditures	
$	12,727		
$	8,091		
$	4,636		
$	121,690		
$	94,024		
$	27,665	
Golf Operations	$	39,591		$	42,915		$	(3,324)		$	283,449		$	310,165		$	(26,716)	
Merchandise Sales	$	6,990		$	3,083		$	3,906		$	54,959		$	89,487		$	(34,528)	
Golf Course Maintenance	$	97,678		$	83,347		$	14,331		$	707,202		$	706,668		$	533	
Administrative	 $	19,701 		 $	14,454 		 $	5,247 		 $	125,574 		 $	121,017 		 $	4,556 	
Total Expenditures	 $	176,687 		 $	151,890 		 $	24,797 		 $  1,292,872 		 $  1,321,361 		 $	(28,489) 	
Operating Income/(Loss)	 $	6,163 		 $	26,446 		 $	20,282 		 $	439,579 		 $	464,835 		 $	25,256 	

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

	Req 52, 60-64, 66,70, 74, 75, 77, 84, 94, 96, 101, 104, 107, 109, 111, 113,
114, 117, 118-121, 123, 126, 129, 130, 131, 135, 136, 137, 138, 139, 140,						
Clubhouse	$580,000	$719,055	$1,299,055	$1,299,055	$0	$1,299,055 141-143, 146, 147, 151-156, 158, 161, 162, 163	
Maintenance Building Repairs	$40,000	-$5,050	$34,950	$34,950	$0	$34,950 Req 51, 72, 145	
Bunker Renovation & Liners	$1,090,000	-$967,107	$122,893	$730	$122,163	$730 Req 89	
Regrass Fairways and Slopes	$125,000	-$2,000	$123,000	$122,862	$138	$7,862 Hole #2 Approved - $7,862.40 - Req 6	
Golf Course Lake - Banks	$150,000	-$80,770	$69,230	$69,230	$0	$69,230 Req 144	
Sidewalk Repair	$75,000	$7,023	$82,023	$82,023	$0	$82,023 Req 13, Req 25, Req 48, 71, 73, 159	
Cart Path Extensions	$175,000	-$95,000	$80,000	$80,000	$0	$31,835 Req 157	
Tee Box Renovation	$150,000	-$75,568	$74,432		$74,432	$0	
#7 Green	$65,000	-$65,000	$0		$0	$0	
Woodside Park Restrooms	$25,000	-$25,000	$0		$0	$0	
Pump Station Filter	$35,000	-$35,000	$0		$0	$0	
Contingency	$180,690	-$180,690	$0		$0	$0	
Maintenance Equipment	$337,000	$119,566	$456,566	$456,566	$0	$456,566 Req 4, 7-10, 12, Req 27, Req 34, Req 41, Req 42, Req 112, 132, 160	
Authorization 2021-1 Engineer Approved, Req 20-21, and req 24, Req 28,
Req 38, Req 45, 87, 90, 105, 106, 108, 115, 116, 124, 127, 128, 133, 148,							
Irrigation System - Completed	$2,080,000	$340,440	$2,420,440	$2,420,440	$0	$2,420,440 149, 150	
Culvert Repair #7 - Butterfly Valve - COMPLETED	$37,500	$209,020	$246,520	$246,520	$0	$246,520 Req 122, Req 134, 156	
Driving Range Tee - COMPLETED	$20,000	$89,681	$109,681	$109,681	$0	$109,681 Req 125	
Dog Park - COMPLETED	$55,000	$9,461	$64,461	$64,461	$0	$64,461 Req 43, 46, 47, 58, 59, 65, 67, 68, 78, 80, 81, 91, 97, 98, 99, 100	
						Req #5, 16-18 for Engineering, Req #11 for $98,595.16, Req #15 for	
						$308,358, Req #19, Req 22-23, Req 29 & 30, Reqs 33 and 35, Req 37, Req	
Bulkheads - COMPLETED	$375,000	$344,142	$719,142	$719,142	$0	$719,142 44 Project Complete	
						Req 14, Req 26, Req 31, Req 36, Req 39-40, Req 49 and 50, Req 54 and	
Woodside Park Playground - COMPLETED	$45,000	$75,192	$120,192	$120,192	$0	$120,192 55, Req 56, 57, 72, 76, 79, 85, 86, 88, 92, 93, 95, 102, 103	
Pavillion - ELIMINATED	$95,000	-$95,000	$0	$0	$0	$0	
Lost Revenue - ELIMINATED		$287,395	-$287,395	$0	$0	$0 
	$6,022,585	$0	$6,022,585	$5,825,852	$196,733	$5,662,687 

Updated 5/15/23