Viera East
Community Development District Agenda
April 25, 2024

Agenda

Viera East
Community Development District
219 E. Livingston St. Orlando, FL 32801
Phone: 407-841-5524
April 18, 2024 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, April 25, 2024, at 7:00 p.m. at the Faith Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the March 28, 2024 Board ofSupervisors Meeting
New Business
Old Business
Action Items List
Staff Reports
General Manager’s Report
Discussion of Employee Golf Policy
District Manager’s Report
Discussion of May 7th Workshop
Review Process for General Manager
Presentation of Registered Voters- 7,789
Lifestyle/ Marketing Report
Restaurant Report
Treasurer’s Report
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, March 28, 2024 at 7:00 p.m. at Faith Lutheran Church, 5550 Faith Drive, Viera, Florida.

Present and constituting a quorum were:

Jennifer DeVries	Vice Chairman
Ron Rysztogi	Assistant Secretary
Bill Macheras	Assistant Secretary
Denise Yelvington	Assistant Secretary Also present were:
Jason Showe	District Manager
Jeremy LeBrun	GMS
Jim Moller	Golf Maintenance Superintendent Residents

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

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

THIRD ORDER OF BUSINESS	Public Comment Period
Mr. Showe: The next item we have is the Public Comment Period. We can note for purposes of our recording that only members of the Board and staff are present.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the February 22,
2024 Board of Supervisors Meeting
Mr. Showe: Next are the minutes. I know that just for the Board's information, Jennifer has submitted some clarifications. So, we'll have those corrected in the final version and we can take any other corrections or changes or a motion to approve as amended.

On MOTION by Mr. Macheras seconded by Mr. Rysztogi with all in favor the Minutes of the February 22, 2024 Board of Supervisors Meeting as amended were approved.

FIFTH ORDER OF BUSINESS	New Business
Consideration of Reserve Advisors Reserve Study Proposal
Mr. Showe: Behind that, we discussed the Reserve Study proposals at your workshop, so, based on Board direction, we've just presented you the Reserve Advisors proposal. I did send you their comments on their financial capabilities. Again, I find that basically working with them, that's very accurate. So, if you're still comfortable with moving forward with them, it would be our recommendation to go ahead and approve that proposal, but we can certainly take any Board comments or direction at this point.
Ms. DeVries: We were going to have questions to both vendors. One of them was stronger with accounting and the other one was stronger in engineering. Reserve Advisors was stronger with the engineering and we asked about their accounting.
Mr. Showe: Right.
Ms. DeVries: Did we ask about the engineering to the other company?
Mr. Showe: The understanding that I had, was that the Board really wanted to move forward with this one. So, I just asked them that question.
Ms. DeVries: Okay.
Ms. Yelvington: I liked their answer. Ms. DeVries: Yeah.
Ms. Yelvington: I felt like their answer was very good, that they were using AICPA and FICPA standards and all of that. So, I'm fine with them.
Ms. DeVries: Okay, good. I like their proposal as well.
Mr. Showe: I think the timing is good, based on your next meeting. If they get in and we get them signed and get their retainer spent, likely by the time we get into your real budget

discussion, they should have already completed their study. So, we'll have those numbers, that we can roll into your budget discussion.
Ms. DeVries: Alright. So, do we need to make a motion on that? Mr. Showe: We can take a motion to approve the minutes.
Ms. DeVries: Okay.

On MOTION by Ms. Yelvington seconded by Mr. Macheras with all in favor the proposal with Reserve Advisors for a Reserve Study in the amount of $9,750 was approved.

Discussion of Fiscal Year 2025 Budget Schedule
Mr. Showe: It's obviously early, but we wanted you to see the budget schedule. We have a couple new folks on the Board that haven't really been through the budget process yet, so this kind of gives you a flavor of what we'll do. At your May meeting, we'll have you approve what's called a Proposed Budget. Note that that's just a starting point. The real point of that, is to determine if you guys want to raise assessments or not. From there, we'll go into workshops where you can rearrange all of the numbers any way you'd like, as long as it fits within those assessment levels. I don't think I've seen anything that gives me concern that we have to raise assessments. So, it will really be a question of the level of service and level of reserves you want to assess for.
Ms. DeVries: Okay.
Mr. Showe: But again, that's the schedule. So, we'll go through several meetings where we'll work the General Fund, and then we do the same thing with the Golf Course Fund. That gives you plenty of time to digest the information, really get in depth as you need to with those individual account lines. Certainly, Jim and I will be really hands on, through that process, but we wanted to get you that ahead of time so you can look at your summer schedule and ask any questions in advance that you might have.
Ms. DeVries: I really appreciate that. Thank you. Jason.
Mr. Macheras: Can we post something like that separate on the website?
Mr. Showe: Yeah. After tonight, we'll post that budget workshop. That way the public is aware of what we do. In addition, as the Florida Statutes require, when you approved the

Proposed Budget, that also gets posted. Then we try to keep that up to date as we make changes and as you guys refine it. But again, just know that that one in May is just your starting point.
Mr. Macheras: Okay.
Mr. Showe: We typically don't expect that, especially in this District, to be perfect or accurate and we know that there will be lots of changes from that point.
Ms. DeVries: But we do need to, at that point, decide if we're raising assessments or not. Mr. Showe: Right. It's not a drop-dead date, if you decide to make those changes later.
The real drop-dead date with any assessment increases, is we're required to send out a 21-day mailed notice, in advance of your budget hearing. That goes to every resident affected by the assessment increase. So, if you do raise it even a dollar, we have to send out about 4,000 letters. So, that's just kind of something to keep in mind as we go through the process. We'll keep you up to date on all that as we move through.
Ms. DeVries: Okay. I had some questions about that, but I think we'll ask that when we get into the budgets.
Mr. Showe: Okay.

SIXTH ORDER OF BUSINESS	Old Business
Action Items List
Mr. Showe: Next we have the Action Items List. We have a preliminary map from your engineer and I have to follow up on where he's at with finalizing that water study. I think that ties into the stormwater response letter. The driving range parking is in permitting with Brevard County.
Ms. DeVries: Okay. I saw a relatively large charge from Brevard BOCC. Mr. Showe: Yeah.
Ms. DeVries: Was that for this process? Mr. Showe: It was for the permit.
Ms. DeVries: It was for the permit, wow. Okay. Mr. Showe: That's for us to apply for the permit. Ms. DeVries: Okay.
Mr. Showe: Yes. We're also still working with the Water Management District, on the issues of the lake withdrawal. They're still reviewing all of their internal parts. I know that Jim and Michelle are working on the park improvements as they go along.

Ms. DeVries: Okay.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Consideration of Bunker Proposal
Mr. Showe: Next is your General Manager's Report.
Mr. Moller: Alright. We can probably start with the Landirr proposal. I had Landirr make the adjustments. It did make reference to the scope of work, more so in the email than in the actual proposal. They did change the grand total to a not-to-exceed amount.
Ms. DeVries: Okay.
Mr. Moller: Then when they emailed back, they actually attached our scope of work to it. Ms. DeVries: Okay. It wasn't in our packet. This wasn't your scope of work, was it?
Mr. Moller: That didn't change. But basically, in my conversations with Landirr, they just made changes. So, this is what they sent back. They sent the front page of their proposal and our scope of work as the secondary page.
Ms. DeVries: This is our scope of work. Mr. Moller: Correct.
Ms. DeVries: Ah, okay. I saw something from you that had it hole by hole. Mr. Moller: The measurements, yes.
Ms. DeVries: All of the measurements? Mr. Moller: Yes.
Ms. DeVries: That's what I was anticipating would be attached.
Mr. Moller: It’s not going to be exact, because we're going to change it as we go. That was based just on a percentage. It’s going to be close, but it's not going to be exact.
Ms. DeVries: Okay. So, I am recommending a couple more changes to this. One is that I would like the top line to be, “Viera East Golf Course” instead of “Club.”
Mr. Moller: Okay.
Ms. DeVries: Since we try to get the names right.
Mr. Showe: Officially, it probably should just be to the CDD. Ms. DeVries: To the CDD. Yeah.
Mr. Showe: That way, it's crystal clear.

Ms. DeVries: Right. The other one is in the second section that says, “Proposal is based on,” I will give you the language, but it is in the attached scope of work, as I want the proposal to reference the statement of work.
Mr. Moller: Okay.
Mr. Showe: For the Board's information, which I talked to Jennifer about as well, we have a formal contract that we'll have them sign. We've done that with Landirr before in a lot of their projects. So, once we get the final scope and you guys approve this in the form, we have a formal contract that's been through our accounting and our attorneys, that we'll have them sign, that lays out a lot more of the warranties and the other things that protect the District.
Ms. DeVries: Okay. Does anybody else have comments on this?
Ms. Yelvington: I have a couple of questions. How does it affect the game of golf while they're doing the project?
Mr. Moller: Depending on where the bunker is located, we might have to close that hole for a couple hours. Kind of like when we did the irrigation project, we might have 17 holes open. They can either take a net par on the hole or they can play another similar hole. So, if a Par 3 is closed, they can play another Par 3 twice. We're doing it in August, when basically it's the slowest time of the year.
Ms. Yelvington: Yeah.
Mr. Moller: So, it really won't affect too much.
Ms. Yelvington: When we did the irrigation, were our revenues down, because of the project?
Mr. Moller: Probably a small percentage, but we really didn't see a huge drop-in play. I think a lot of people are very thankful and I guess happy…
Ms. Yelvington: Happy to see the improvements.
Mr. Moller: Happy to see the improvements. Yes, thank you. Ms. Yelvington: Okay.
Mr. Macheras: You know this is probably before the Board changed. I forgot what it was they did, but they put temporary greens down.
Mr. Moller: When they did the bulkheads. Yeah.
Mr. Macheras: I think they even reduced the price. So, like, somebody like me that, you know, hitting 100, and there's another golf course there. I forgot which one. I was talking to

somebody yesterday, that they're going to close down for a year or two while they redo it. I forgot what course it was.
Mr. Moller: Crane Creek.
Mr. Macheras: They are closing it.
Mr. Moller: The Great Outdoors as well.
Mr. Macheras: Is that right. When I went out there, the temporary greens were busy. So, to stay open and go through a major project, a lot of places just close, which to me just makes no sense.
Ms. Yelvington: Right. Did we offer discounted fees during the irrigation project? Mr. Moller: I don't think we did.
Mr. Macheras: With the greens, it was different because the greens were just a piece of the fairway. So, it changed the game.
Mr. Moller: Actually, what you're talking about is when they actually redid the greens. Mr. Macheras: Okay. It's been a few years, where at least in this process, we can still use
17 holes and it's still the same.
Mr. Moller: Yeah. We still have 17 greens.
Mr. Macheras: They are played the same way, where those greens changed the game.
You never hit on a flat green.
Mr. Moller: Yeah. Usually you hit a temporary green, it's considered a one putt and you move on.
Mr. Macheras: Yeah. So that's good. Ms. Yelvington: That's all I have.
Mr. Moller: Anything else? Alright. So, I'll go to the CDD report. Ms. DeVries: Do we need to make a motion on this one?
Mr. Showe: Yeah. I would recommend, if the Board is amenable, to make a motion to approve the proposal subject to changes and also subject to staff drafting up the formal agreement for Landirr to execute.

On MOTION by Mr. Macheras seconded by Mr. Rysztogi with all in favor the bunker proposal with Landirr in a not-to-exceed amount of $262,800, subject to changes and staff drafting up the formal agreement for Landirr to execute was approved.

Mr. Moller: Alright. On March 18th, the CDD crew started the fire line break. They went out and scouted that Friday prior. In the last couple scouting efforts that they had, some of the areas were still a little too wet and swampy for the machine to go out, but like I said, they started on the 18th and they're making really good progress. I did send Michelle an updated schedule to put out with the new dates and timelines. The shoreline project, they should be sodding right now, Lakes 31 and 37. Lake 31 is in Herons Landing and Lake 27 is in Hammock Lakes. Then after that, there's one more left, which is in The Heritage, which is a small, little 140-foot linear foot lake. So, that shouldn't take them no time at all.
Ms. DeVries: They're doing what to the lakes? Mr. Moller: Re-sodding.
Ms. DeVries: Like around the edges?
Mr. Moller: Yes. So, after they put the geo-tube bags, they replace the sod. Ms. DeVries: Okay. They placed the geo-tube bags there.
Mr. Moller: Right. Ms. DeVries: Okay.
Mr. Moller: Yeah. So, all the geo-tubing is done and they’re just laying sod.
Ms. DeVries: For the new folks, the whole geo-tubing concept is to prevent lake erosion. So, we've working on placing these geo-tubes along the edges, which help with erosion. Jim can explain it better than I can.
Mr. Moller: Yeah. They are re-fortifying the shoreline, the lake banks, to stop any future erosion.
Mr. Macheras: What was the other thing that we talked about? Ms. DeVries: The little triangle things.
Mr. Moller: There is a grant where the students of FIT, Marine Resource Council, are building prisms. They go out a couple feet into the shore break, and they have some plantings in there and as the waves approach the shore, it dissipates the wave energy. It's a lot cheaper than the geo-tubes and they're looking into grants from the State of Florida. I think a couple Board meetings ago, we did approve one little test site.
Ms. DeVries: We did.
Mr. Moller: We're waiting on the final engineering specs on these.

Ms. Yelvington: Yeah. I'm curious what that looks like.
Mr. Moller: Actually, the prism itself is going to be submerged so you won't see it. There are actually holes in the little concrete prisms, where they'll plant spartina grass or any kind of aquatic vegetation in there. So, there will be a little strip of aquatic vegetation to help with the wave energy. The sidewalk repairs on the west side of Murrell Road, is in progress right now. That was a contract from Don Bow, to replace a broken sidewalk. Unfortunately, on the west side, we are still waiting to hear back from Brevard County. I know that Ed has called him numerous times and we're not getting a lot of quick responses from them.
Ms. Yelvington: Is it by that Oak tree?
Mr. Moller: Right there by the Oak tree, that little culvert area right there by the 14th green and almost by Clubhouse Drive.
Ms. Yelvington: Yeah, it’s terrible. Mr. Moller: Yeah, it’s really bad.
Ms. Yelvington: There is a sidewalk right there. Okay.
Mr. Macheras: I've been watching during Spring Break, a lot of the golf carts maneuvering around the break in the sidewalk.
Mr. Moller: Yeah, the pros know the way to go.
Mr. Macheras: I mean, I'm talking about just the residents. As we drive our golf carts over the sidewalks, they're maneuvering around the broken areas.
Mr. Moller: Yeah. A lot of people coming from the developments, will use our little maintenance shortcut that we have, the little shell there.
Mr. Macheras: Is that right?
Mr. Moller: Yeah, instead of going to the intersection and making a right. Other than that, we finished the turf on the dog park mounds. It actually turned out really, really well. So, hopefully, we won't see much more deterioration from there. Other than that, the upkeep on that, just in the early stages, we'll just have to top dress with sand, for any kind of imperfections in there. Just add a little sand. The sand will filter through the turf, to help smooth it out. Other than a blower, there's no more maintenance really involved with that. Underneath those Oak trees, we could not get the grass to grow. With the traffic of the dogs and the shade from the Oaks, it was a losing battle. Other than that, golf course maintenance, we approved the bunker proposal. We got delivery of our bulk nutrients for the golf course. So, as soon as the company we purchased the

fertilizer from, frees up one of their bulk spreaders, which should be next week, we'll start the bulk nutrition on the golf course. Financials, as of yesterday, golf round revenue is sitting at
$224,000. Last year, we did $254,000. We have a budget of $241,000 in that line item, so we should easily tie, if not surpass. We do have a weekend coming up, which is usually our moneymaker on Friday and Saturdays. The weather forecast is awesome. Food and beverage, as of yesterday, was sitting at $74,000. Last year, we did $80,000, which is very nice.
Ms. Yelvington: Okay.
Mr. Moller: So, yeah, basically, golf is on track to at least match and food and beverage is set to surpass it. Like I said, especially with this weekend, I anticipate golf finishing around
$260,000 in round revenue and food and beverage around $87,000, based on averages. One of the biggest things we've noticed this year, I know I talked about before, was weather. 2024 has seen 15 weather affected days, of which six were total closures. In 2023, we saw six total with zero closures. So, that's kind of the difference. So again, taking balls of averages. I think we lost about $70,000 to $80,000 by closing the golf course this year compared to last year. Weather is the almighty when it comes to outdoor sports.
Mr. Macheras: What's your plan to fix that? Do you have a plan? Mr. Moller: Big umbrellas.
Ms. Yelvington: Bubble wrap.
Mr. Moller: One thing that I did come across on the food and beverage financials, the salary line item was about $5,500 too high. In January, there was an accounting thing, when we got the reports from Applied Business Solutions, where somehow, we received a $5,000 credit in administration fees instead of the normal charge. Somehow that affected the salary line item, as the January salary line item was low. So, the January line items are a little bit higher.
Ms. DeVries: We've had these situations before where things get allocated to the wrong month and then we're like, what?
Mr. Moller: Yeah.
Ms. DeVries: Okay.
Mr. Moller: So, that's why the salary under food beverage seemed high. Ms. DeVries: Because it was part of January.
Mr. Moller: Yeah.
Ms. DeVries: Okay.

Mr. Macheras: I'm just curious. Do they clock in and out? Do they have a time card? Mr. Moller: Through the TOAST POS System, the employees clock in and clock out. Mr. Macheras: Okay.
Mr. Moller: Anyone who's managed employees, know that's a battle just having them clocking in and closing out. They'll clock in and forget to clock out and then we'll see someone has 23 hours in one day. Golf operations, Dave's Spring kids camp is in full gear. We had a total of 15 kids sign up.
Mr. Macheras: Good.
Mr. Moller: So, that was pretty good. It was David and Phil and he got help from one of the car park guys.
Ms. DeVries: And how did it go? How's it going? Mr. Moller: It's going very well.
Ms. DeVries: Are the kids having a great time?
Mr. Moller: Yeah. We kicked around some ideas. In talking with the Mike Hogan camp, he's been pretty established for years. So, me and David were kicking around some ideas of maybe having a second camp, a more elite camp. A lot of the kids that go to Mike's camps are younger beginning golfers. I think what David and Mike concentrate on, are school age kids, maybe a little bit older, that play the game a little bit and have a good background, so he can teach the skills to take them farther, so they can go out for their school golf teams and things like that.
Ms. DeVries: Okay, sounds great.
Mr. Moller: I think we can probably charge a little bit more and get a little bit more bang for their buck.
Ms. DeVries: Sounds great.
Mr. Macheras: I am trying to remember if schools signed up as a team or something, where they have eight players or something like that. But like you say, you have a lot of options if you go after that class of kids that already have some skills and interest.
Mr. Moller: One thing that I just wanted to put out there, I know there was some discussions when I hired a new Head Pro at a much different wage than our previous Head Pro. Year-to-date, we made an extra $1,100 in lessons and our merchandise sales profit is over
$14,000. So, if you take his salary out of the equation, we're ahead of the game by $9,000.

Ms. DeVries: Great. Thank you.
Mr. Moller: So, I think it was a very good hire. Other than that, on April 22nd, our Head Pro, David, and our part-time Assistant, Philip, are going to be competing at a pro event for the North Florida PGA. So, hopefully, they will put Viera East on the map and do well and get us going out there.
Ms. DeVries: That’s great. Will we get pictures, because it's something that Michelle can promote?
Mr. Moller: I will make sure that some pictures are taken. Ms. DeVries: Okay.
Mr. Moller: At least a selfie or something. Ms. DeVries: Alright.
Mr. Moller: Other than that, we had some interviews for Inez's position this week. Two really good candidates stood out. I'm going to contact both of them tomorrow to get some more feedback on true interests, but I think we found two good quality candidates, depending on which one to choose.
Ms. DeVries: Now you have to decide. Mr. Moller: That's the hard part.
Ms. DeVries: It is the hard part. Yeah.
Mr. Moller: After we had that last interview, I was like, “Man, why did they have to be so good?”
Ms. DeVries: Yeah, right.
Mr. Showe: That’s a better experience than most folks have. Mr. Moller: Exactly.
Mr. Showe: It’s a good problem to have. Ms. DeVries: It is.
Mr. Moller: Other than that, the only other thing that I'm kind of working on, on the side, is when you come into one of the breezeways, if you're approaching the pro shop and you make a right down the breezeway, we used to have an old scoring section, which is kind of like a little alcove.
Ms. DeVries: Everybody posted their leagues, sign up and all that. Oh, I'm very familiar.

Mr. Moller: Storage is a hot commodity for us. We have the lack of storage everywhere. I found some options for basically just roll up garage doors. We can get it painted the same as the walls. I'm thinking about getting some prices on that. It's going to probably be in the $4,000 range. That's something I can probably amortize over the course of the year in the line item and kind of hide it somewhere. But I think just the additional storage will help a lot.
Ms. DeVries: Okay.
Mr. Moller: Whether it be dry storage or liquor storage for the restaurant, so they're not having to go through the cart barn all the way to the back, especially after all of the golfers are in and all the golf carts are in, trying to navigate through the cart barn with all the golf carts holding a couple bottles of liquor.
Ms. DeVries: Yeah. I see it could get pretty hot out there in the Summer, couldn't it? Mr. Moller: Not in the breezeway.
Ms. DeVries: Okay. Alright.
Mr. Moller: Yeah, out of the direct sun. It would basically just be ambient temperature. Ms. DeVries: Okay.
Mr. Moller: Yeah. I'm just looking at that, just trying to find extra storage. Ms. DeVries: Yeah, I understand.
Mr. Moller: Other than that, that's all I have. Ms. DeVries: Okay.
Ms. Yelvington: I have some questions. Mr. Moller: Yes. I figured there would be. Ms. Yelvington: I’m sorry. I’m just a pain. Ms. DeVries: No, you’re not. Please.
Mr. Moller: No. That’s what we’re here for.
Ms. Yelvington: Can I ask some questions on the financials? Mr. Moller: Sure.
Ms. Yelvington: So, when I was looking at the financials for Hook & Eagle, there are a couple of things that I guess drew my attention. First, the entertainment line has a budgeted amount and nothing in the actual.
Mr. Moller: So, that has been transferred to marketing. That's now part of Michelle's
budget.

Ms. Yelvington: Okay.
Mr. Showe: Yeah, that was one of the items, just by way of history, when we did the budget, again, we do the budget in August and it was about a month or two later that the Board decided they wanted to kind of roll everything of the marketing lines into the General Fund.
Ms. Yelvington: Okay.
Mr. Showe: So, even though there's a line there, we don't charge anything. Ms. Yelvington: Okay. Got it.
Mr. Moller: Yeah. I think there was also a line item in golf ops, too. Mr. Showe: Yeah.
Ms. Yelvington: Are beer sales really down $20,000? Is that how I reading that? Ms. DeVries: I'm trying to get to that page.
Ms. Yelvington: It is Page 13 of the financials. Mr. Moller: From last year?
Ms. Yelvington: The prorated budget amount for our revenues at the end of February from beer sales, were just under $75,000 and it says that the actual is $55,000. So, my concern is that fridge. That's why I'm bringing it up, because I don't know if there's a good way of monitoring who is grabbing out of that fridge. I'm curious. I don't know what it was last year because I wasn't here. You can do that analysis on your own, but I'm curious if we're seeing a dip in the sales, because maybe people are grabbing from there rather than ordering what's on draft or something.
Mr. Moller: Yeah, that actually has been brought up before and I had a couple of conversations with some of the staff about that.
Ms. Yelvington: It's a hard thing to track.
Mr. Moller: It is. It's supposed to be locked during karaoke and things like that. That came as an effect of lack of storage and room for anything.
Ms. Yelvington: Oh, okay.
Mr. Moller: And I'm kind of hoping by having this storage area, we can free up some room in the back of the kitchen area, so that we can basically put the beer back where it belongs. But, yeah, during the day, as golfers come in, they can grab a couple beers, go to the counter, pay for it and then leave, but during the karaoke nights and some of the other nights, if that's fridge is

open, I think some of the girls found it easier to just have them go grab something and put it on their tap, which I've told them that is not a good practice to start getting into.
Ms. Yelvington: Right. I think when they come through and clear the table, you know, they typically look for the empty cans to know what to put on your tab, but if somebody else has come through and cleared the table...
Mr. Moller: But that's really not a good way to... Ms. Yelvington: Yeah.
Mr. Showe: And I'll note, if you go to the second to last page of the financials... Ms. Yelvington: Yeah.
Mr. Showe: There is actually a comparison to last year. Ms. Yelvington: Is there?
Mr. Showe: So, beer sales last year were $67,000 through February and they are $55,000 this year. So, they are down $12,000.
Ms. Yelvington: I guess a better part of the analysis might be, because that fridge is relatively new, I'm curious if we've seen a dip in the beer sales since we put that in. So, that's what I would kind of want to see what the financials were before that was there.
Mr. Moller: Right.
Ms. Yelvington: And compare it, you know. So, I guess if it wasn't there last year, we could use that as relative comparison.
Mr. Moller: I got you.
Mr. Macheras: Let me interject. So, a couple of thoughts come to mind, and this might sound stupid, but that's why I sit at the little kid’s table. What if we even just had a bell or something that, you know, like you put on a door, so at least when people open up the fridge. I'm guessing you've seen it. I've seen it. I get it where you don't want to hold up the customer and I don't know if there's such a thing as a touch thing, where you put a lock on there where the girls can do it quick. Can we have just a bell or just something, to go off every time it opens up? Then we can take inventory of the bottles.
Ms. Yelvington: Yeah.
Mr. Macheras: I'm going to go out and guess not $19,000 worth of beer is being taken out of there, but If I'm sitting there and I see somebody else take one, then I might wonder. I just wonder if it's something simple that it may sound when somebody goes into a store, something

simple like that or we take an inventory. Again, I don't think it's thousands of dollars, but at the end of the day, even if it's just one bottle, is there something simple that we can do while we're building the storage unit that might take a few months? I don't know. I'm just saying, and as silly as it sounds, maybe we can just have something like a bell that dings and the three of us are standing here going, “Well, if it's not you or me,” I don't know.
Ms. Yelvington: Yeah, it's a tricky thing to manage, for sure. I mean, I think it's a nice thing to offer for the busy times, because that way people can just help themselves and they're not waiting for a server to come by, but we have to be able to manage it somehow so we're not losing money.
Mr. Moller: Yeah, but I don't really particularly care for customers self-serving like that. I mean, it's one thing for a golfer to come in, pass a cooler, grab it, go to the counter and pay for it, like you do at package stores like that.
Mr. Macheras: Right.
Mr. Moller: But during restaurant seating hours, it should be table service. That's kind of what we're offering.
Ms. Yelvington: Yeah.
Mr. Moller: It's not grab and go.
Ms. DeVries: My father had a vending business, so I have this picture in my head, like, well, what if it was a vending machine? But I don't even know if there is such a thing as a beer vending machine.
Ms. Yelvington: That would be very cool, having a beer vending machine. That would be a pretty cool thing to have.
Mr. Moller: But going off of your idea, I do know that they have little electronic chimes that I can probably find on Amazon, to sound just as if the door opens.
Mr. Macheras: It sounds silly.
Ms. DeVries: Can we put a scanner on it, so when you open it, you have to scan your beer, like at the grocery store?
Mr. Macheras: I mean, that's probably a good idea. And if I open it and I'm not supposed to, if I hear bell, I think everybody's looking at me.
Ms. DeVries: Right.
Mr. Macheras: It might deter it, but something simple like that I don't know.

Ms. Yelvington: Yeah, I don't see it as a malicious thing. I just see it as, when it's busy, that's a hard thing to keep track of.
Mr. Moller: Right.
Ms. Yelvington: And I feel like people might be, you know, grabbing something out of the cooler and it's getting cleared off the table without ever being captured.
Mr. Macheras: It still could get lost. Ms. DeVries: It’s easy to get lost.
Ms. Yelvington: Yeah.
Mr. Macheras: Good point.
Mr. Moller: Yeah, but I'm pretty sure I can find those little door opening chimes for fairly inexpensive on Amazon.
Ms. Yelvington: I mean, honestly, for the people that work there and hear it all the time, you probably start to tune that out. I would if I was hearing that ding ding through my entire work shift. It should be audible to the customer that's taking it.
Mr. Macheras: Right.
Ms. Yelvington: I think that's my primary concern. The Marketing Budget Plan, are we talking about that separately? Because I have questions about that, too.
Mr. Showe: I mean, we can, but that's probably more of Michelle’s expertise. It may be best to save that for the workshop or see if you want to set up a meeting with her when she gets back.
Ms. Yelvington: Okay. So, we're not having to approve this at this meeting. Right?
Mr. Showe: No, and I don't think it actually needs approval. I think she was just presenting it to you. I think those kinds of funds have already been allocated in the budget.
Ms. Yelvington: Okay.
Mr. Showe: So, I think it's more of just that was kind of her plan for the rest of the year. Ms. Yelvington: Okay.
Mr. Showe: But I think it's certainly worth a conversation and we can either save that for the workshop or meet with her when she gets back.
Ms. Yelvington: Okay.
Mr. Showe: I think those are tough questions for Jim and I to answer. Mr. Moller: Yeah.

Ms. Yelvington: Okay.
Mr. Moller: Are there any other questions? Ms. DeVries: None from me.
Mr. Rysztogi: No.

District Manager’s Report
There being no comments, the next item followed.

Lifestyle/Marketing Report
Restaurant Report
Ms. DeVries: There is no Lifestyle Marketing Report today. Jim already did the Restaurant Report
Mr. Moller: Yes.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report
Approval of Check Register
Balance Sheet and Income Statements
Ms. DeVries: Next is the Treasurer’s Report.
Mr. Showe: So, under your Check Register, we've got your General Fund Checks #4966 through #4998 and Golf Course Checks #31446 through #31524 for $180,791.77. Staff can answer any questions that the Board would have on those invoices or we can take a motion to approve.
Ms. DeVries: I have questions. There was an ECOR check for just under $10,000. Is that the normal amount? It was $9,000. Is that their normal amount?
Ms. Yelvington: I was curious about that too. How frequently are we paying that? Is that annual or monthly?
Ms. DeVries: What work did they do for that amount?
Mr. Moller: That's the lake treatments. I don't know if it's monthly or quarterly. Mr. Showe: I'll pull up their contract.
Mr. Moller: I think it's monthly. Mr. Showe: I've got their contract.
Ms. DeVries: It's monthly. We pay them $9,000 a month? Mr. Moller: There are 85 lakes.

Ms. DeVries: Okay. Yeah, I got it. Just, you know, I look at the bigger ones. Mr. Moller: It was a standout.
Ms. DeVries: It was a standout. Yeah. So, they're working on the lakes. Jason, you can look that one up. My next one is, it looks like the credit card charges for Regions as well as a bunch of Cisco charges, are on the ledger twice, around Pages 81 to 82. But it looks like they got reversed or zeroed out. Do we know what happened there? There are duplicate charges for both Regions and Cisco.
Mr. Moller: Regions is the credit card. Ms. DeVries: Okay.
Mr. Moller: Cisco is for the food and paper products. All of our paper towels and hand soaps and things like that are all through Cisco. I'll have to look at that. Do you know what the charge was?
Ms. DeVries: I'd have to look, but on Pages 81 to 82, I saw the charges twice. But one of them was zeroed out. I don't know what happened there, but one of them was zeroed out, and then there were duplicate charges and they weren't zeroed out.
Mr. Showe: Yes, just to answer the question, on a monthly basis, it's definitely that amount on a monthly basis.
Ms. DeVries: Okay.
Mr. Showe: $4,517 a month, is just for the aquatic weed treatment on 39 sites. There are another 31 sites on a monthly basis, where they provide natural area management and aquatic weed control, which is $4,370.
Ms. DeVries: Okay.
Mr. Showe: Then there are some charges that are quarterly. The header canal is quarterly. The Bay Hill canal is six times a year, which is $420. Then they also monthly do aquatic weed control for Wingate and Auburn Lakes. Then six times a year, they do Grand Isle.
Ms. DeVries: Okay. Thank you for checking that. Mr. Showe: Absolutely.
Ms. DeVries: Why did we pay a tax penalty on Page 84?
Ms. Yelvington: That was my question, too. We must have filed a sales tax return late. Mr. Moller: I don't know. I asked about that, too. Actually, those are handled by GMS.

those.

Ms. DeVries: So, whoever is doing the tax prep, should be making sure that we don't get

Ms. Yelvington: Right.
Mr. Showe: I'll find out what that is. We'll take care of that. Mr. Moller: That one said there were two of them.
Ms. DeVries: Really. I saw one. Did you see two?
Ms. Yelvington: I only saw one. But my question was, how often does that happen?

Because occasionally with the State, you have to submit by 5:00 p.m. on a certain day before the deadline and sometimes you miss that by just a few hours and you get dinged with a penalty. So, that's totally reasonable if it happens once. Right? Every once in a while. But if it's something that's regularly occurring, we need to get on the person that's responsible.
Mr. Showe: I agree.
Ms. DeVries: My last question is on Pages 86 and 88. There were two sets of charges for about $671 for golf cart repair. So, we have, like, brand spanking new golf carts. Right? So why did we have to pay to repair new golf carts?
Mr. Moller: If it's what I'm thinking of it was the cart that was rolled over. Our insurance company is going after the driver of the cart for reimbursement.
Ms. DeVries: Okay. But there were two sets of charges on the same date, that were in the Check Register. They were actually slightly different amounts. They're about $671, but they're slightly different.
Mr. Moller: I did not see those invoices.
Ms. DeVries: Okay, well, you need to or I guess somebody should have. Mr. Macheras: There were two that needed repairs. Was that the other one? Mr. Moller: Well, the other one's too recent for that one.
Mr. Macheras: Okay.
Mr. Moller: Because we had a car and a cart collision.
Ms. DeVries: Yeah. I heard about the rollover one. I’m glad they're going after the cart driver. Okay, that's all I had. So, I would hold off on approving those, not the ECOR one, but the ones for the tax penalty and then the two golf cart repairs. It looks like we should only be paying one.
Mr. Moller: What page was that on?

Ms. DeVries: Pages 86 and 88 of our packet.
Mr. Macheras: One was $670. They are different, though, so I don't know. Mr. Showe: Yeah, they are different amounts.
Mr. Macheras: They may have been the same ones, but they just might have come and fixed two at the same time, whatever those two were.
Ms. Yelvington: The invoice dates on Page 86, goes way back. Ms. Devries: Oh.
Ms. Yelvington: Are those contract dates we're looking at or invoice dates? Mr. Showe: They're typically invoice dates.
Ms. Yelvington: So, we paid in March, and there's a charge on here that dated back to May of 2023. That’s strange.
Mr. Showe: I will tell you, there are times when vendors just delay sending those invoices. We date them the day of the invoice, so if they're late, then...
Ms. DeVries: That is one of the things that's on the checklist, because it's suspicious when you get invoices from that long ago. You go, “What the heck? What happened here? Why?”
Ms. Yelvington: The invoice dates are the same in both of these transactions. You're right about that.
Mr. Showe: Yeah. We'll have to check on those.
Ms. Yelvington: They are slightly different, but they date back to the same dates. Ms. DeVries: So, I would hold payment on those two until we can figure those out. Mr. Showe: Yeah.
Ms. DeVries: As well as the tax penalty. What else did we have on Check Register?
Mr. Macheras: Let me ask you a question, not knowing this. So, the tax penalty one, who is that due to?
Ms. Yelvington: The Florida Department of Revenue.
Mr. Macheras: So, is that something we're saying we're holding a check to pay? Ms. DeVries: Yeah, I guess you're right. We don't want to not pay the State.
Mr. Showe: I think it's already been paid. We'll get some clarification on what it is. I think sometimes there are things in the restaurant that maybe should have been taxed and

weren't. It looks like it's from December. So, there may have been an end of the year true up or something. We'll get you the information on that.
Ms. Yelvington: It happens.
Mr. Showe: All of these have already been paid. We'll just have to get some clarification on those ones.
Ms. DeVries: Okay.
Mr. Showe: All of our vendors are good. If something got paid, we'll get a credit. We'll take care of it.
Ms. DeVries: Right.
Ms. Yelvington: I have a question about the golf carts. Are they gas? Mr. Moller: Electric.
Ms. Yelvington: Okay.
Ms. DeVries: Are there any other questions on the Check Register? Ms. Yelvington: No.
Mr. Showe: We’ll take a motion to approve.

On MOTION by Mr. Macheras seconded by Ms. Yelvington with all in favor the Check Register for February 16, 2024 through March 20, 2024 in the amount of $133,896.47, subject to withholding payment on the Cisco and Florida Department of Revenue checks was approved.

B.   Balance Sheet and Income Statements
Mr. Showe: Behind that, we have your Balance Sheet and Income Statement. They're pretty detailed, but you can ask any questions if you need to. I will note, we are 90% collected on our assessments through February. So, we're in good shape. We'll get the rest of those in shortly.
Mr. Macheras: I think I asked this before and I forgot what your answer was. The 90% collected, so not everybody has it automatically come out of their taxes?
Mr. Showe: No.
Mr. Macheras: Okay.
Mr. Showe: No. You guys have a good percentage of yours, that is business. Mr. Macheras: Okay.

Mr. Showe: Some folks just don't do an escrow. They decide to pay it when they want to pay it. Some folks also do quarterly payments, especially the businesses. You'll see a lot of that. They can actually do a quarterly arrangement with the Tax Collector. So, they just pay it quarterly.
Mr. Macheras: Okay. So, if I pay my taxes quarterly, then that's going to be... Mr. Showe: It comes in to us quarterly. It comes in at the same rate that is paid. Mr. Macheras: Gotcha. Okay, that makes sense.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Macheras: I actually have nothing tonight.
Ms. DeVries: Denise, do you have any Supervisor’s Requests? Ms. Yelvington: I have a question.
Ms. DeVries: Go for it.
Ms. Yelvington: Just on the financials, what's the bonus program under grounds maintenance expenditures?
Ms. DeVries: We voted on that when we did the budget. Basically, the employees are incentivized to meet or exceed our revenue targets and our profit. Actually, it's our profit targets, and if we do, then they get, like, a profit sharing.
Ms. Yelvington: Okay. The only reason it really stuck out to me, is because it's not under the budgeted column. It's just in the actual column.
Mr. Showe: So, we don't know what that's going to be when we do our budget. We also don't want to impact the budget with that assessment. Before we actually had it in each individual department and what we found is that actually negatively impacted it, because it's based on golf course profit. So, if we're charging the golf course for that bonus program, then we're actually reducing their future impact.
Ms. Yelvington: Okay.
Mr. Showe: So, we just moved it all to the General Fund, to kind of get it out of place.
But that's not all attributable to that one fund. That's for the whole District.
Ms. Yelvington: Okay.
Mr. Rysztogi: Do you have anything else? Ms. Yelvington: Me? No. Not at this time.

Ms. DeVries: Okay. Ron, do you have anything? Mr. Macheras: I have no issues.
Ms. DeVries: Okay. Awesome. I have one. It's kind of just a follow on to what we had, what we talked about last month with the sign. So, as I recall, we did not get permission to put the sign up. Did the church actually take their sign down? Do we know?
Mr. Moller: I don't know the story behind that, but it's not there anymore.
Ms. DeVries: Interesting. Okay. I was going to check, and I didn't get a chance to do that.
Every time I drive by, I forget to check.
Mr. Moller: But, and I don't know if it's just because of its close proximity to Wickham Road, but basically the sign is on Murrell Road. The community credit union, a couple hundred feet down from the park, has a LED digital sign.
Ms. DeVries: Okay. To be continued. Did we actually check if the sign is gone from the church?
Mr. Moller: When I met with the sign guy, I'm like, “Yeah, there's not there anymore.” I was about to say there's a sign across the street at the church and there was no sign.
Ms. DeVries: Interesting. Okay. That's all I had, other than that. I asked mine already. Do we have any comments from the public?
Resident (Mary Ann Ferrara, Fawn Ridge): Those of you who are new, I have been on a quest to put a fountain in the lake by Fawn Ridge. It's right after Spyglass. So, when you're coming up Murrell Road, that big, nice, beautiful lake should be a great greeting for us in welcome to Viera, Melbourne CDD or whatever. We were searching and searching and searching and I was willing to put the electric at my house, but I was too far up in the little cul- de-sac in the little town there. So, I went around to my neighbor and he is almost as straight as the crow flies, to the middle of the lake. So, I got the phone numbers and I gave them over to our manager over there, and I got Randy and he said, “I'd really like to find out more about what's going on.” So, I still have my fingers crossed.
Mr. Moller: We've been playing phone tag.
Resident (Mary Ann Ferrara, Fawn Ridge): Yeah. I'm like the middle guy and waiting and waiting, waiting. So, Easter's coming, but hopefully so is Christmas and Thanksgiving. I don't want the geese to get fat. I'm hoping to get the good news in before then. So, there is a

possibility that we will have a beautiful fountain. What did we say? We’re going to have a better fountain than the Bellagio.
Mr. Showe: I don’t recall that promise. Ms. DeVries: Yeah, that is a tall order.
Resident (Mary Ann Ferrara, Fawn Ridge): I would love if it cost a little more to be able to get a remote that we can use to change the colors, so as the seasons come down the pike, we can generate the festive colors on the fountain. So, I'm hoping.
Mr. Moller: Yeah, I mean, now that we have the contact for the electrical connection, I think basically now we just need to figure out where we're going to fund this project. So, I'll reach out to a couple of fountain companies and get some quotes and then pass it on to the Board at the next meeting. We can see how much it costs and if we need to split the cost between the CDD Board and the HOA or however we want to do it.
Resident (Mary Ann Ferrara, Fawn Ridge): The other thing is Crane Creek Plaza, that is off of Murrell Road and Crane Creek Boulevard, dug up the Crape Myrtles that were in the island. They have Derek there and they are putting in sewer lines and everything. I don't know who that belongs to, whether it's CDD or whether it's Brevard County, but who's going to put the beautiful flowers in there after they get done?
Mr. Macheras: I think it’s the county.
Ms. DeVries: It is not the CDD. We can tell you that.
Mr. Macheras: We talked about it at the Viera East Community Association (VECA) meeting, and unfortunately, and I think that I can speak for both Boards, none of us like to say, “Hey, it's not our problem.” But just like what you're dealing with, with the sidewalks, VECA’s had to deal with the same thing. It's tough when you have another entity that puts you in the middle, but I'm pretty sure at both meetings that I have attended recently, I think it belongs in the county. And we can only hope that they, like you say, spruce it back up to make it look nice, once they're finished.
Mr. Moller: Yeah, we just actually just ran into that. If you're exiting the Winn Dixie parking lot on the Viera Boulevard exit, which is the west one, there was a huge pothole on the apron. I guess if you go to the county appraisers, it says it's ours, but it's really not. So actually, Brevard County just fixed it the other day, the road and bridge.
Mr. Macheras: That’s a tough thing. We have four or five different entities.

Mr. Moller: Yeah.
Ms. DeVries: When I moved in, it was like that.
Resident (Mary Ann Ferrara, Fawn Ridge): All because of the construction of this five- suite building that they're putting up. God only knows when it's going to get done. The encroachment of the wetlands is now coming further and further onto HOA property and CDD property. We’re getting push back, because now the encroachment is in the wetlands and who's cutting that? You guys heard from the lady who had made herself responsible in our HOA to do landscaping. It's going to be a bone of contention, because we can't find the signs. So how far back do the landscaping people have to go to find that sign?
Mr. Moller: What I found is, it varies from development to development. You know, some basically have their property lines right off their back porch. Some go out a little bit farther. I do know with the Ecologists and whatnot, they really don't want us going in there and beautifying wetlands, just because they're in people's backyards, unfortunately. Florida, I guess, has a Tree and Fence Law. Let's say you're the homeowner that backs up against a wetland, you are allowed to basically create a vertical line at your property line and trim up at your cost. But our Ecologists do not want us going in there, especially with live specimens, trimming and pruning for unnecessary reasons, other than inconvenience.
Resident (Mary Ann Ferrara, Fawn Ridge): But we have the right, either as the HOA, if it's ours, or the CDD, to go back to that Mom?
Mr. Moller: Right, the homeowner. Yeah.
Resident (Mary Ann Ferrara, Fawn Ridge): But we're not talking homeowners right now. Ms. DeVries: We're talking about the HOA and CDD.
Resident (Mary Ann Ferrara, Fawn Ridge): How far back do you all go from cutting? Mr. Macheras: Like, where? I'm lost.
Mr. Moller: The property line. I think she's talking about the homeowner’s property line and the wetland.
Mr. Macheras: Well, you're saying CDD, but you said property line of a homeowner. So, I understand that part, but what is the other part?
Resident (Mary Ann Ferrara, Fawn Ridge): We're talking about when you come in. Our entrance is off of Murrell Road.
Mr. Macheras: Right, from around the church.

Resident (Mary Ann Ferrara, Fawn Ridge): Right. So now we've got this construction going on.
Mr. Macheras: Okay.
Resident (Mary Ann Ferrara, Fawn Ridge): And they have gone behind what is hanging, to put their sewer lines in, but then how far do we and the CDD have to go back, because there's a triangular piece, which Jason and I looked at, or who does that? Is it the CDD’s and we go in front of there? We're just trying to clean it up. The more we get a handle on cleaning it up, the more we lose coming over. It's just like, okay, if it's coming over and it's hanging on my property, I'll just take the cutter, and just make it straight. But I don't know if it's the HOA’s or if it's the CDD that has to go that far away back. So, that that's going to be an issue based on what we're seeing.
Mr. Showe: Yeah.
Resident (Mary Ann Ferrara, Fawn Ridge): I know the lady, Mary, was at your meeting the other night.
Mr. Macheras: Right. Is this all based on that new property being built? Resident (Mary Ann Ferrara, Fawn Ridge): Yeah.
Mr. Macheras: Because when you pull a permit, I would think that wetland stuff is something that would be addressed in a survey. Do you know what I'm saying?
Mr. Moller: They should not be in there at all. Mr. Showe: They shouldn't be on our property. Mr. Macheras: Yes. Right.
Mr. Showe: Yeah.
Mr. Macheras: Unless they're hooking up to something.
Resident (Mary Ann Ferrara, Fawn Ridge): They're hooking up a sewer line now, and it's going all the way past where they originally put everything in. So, the sewer line is going back further and behind the hanging over stuff. So, nobody knows, and it's going to encroach on somebody else's property.
Mr. Moller: Yeah. The only thing I can think of, is maybe in that area that the wetlands have encroached onto their property and they just clean back to the property line, and that's where they're putting it.
Mr. Showe: Maybe it’s worth just having somebody take a look at it.

Mr. Moller: I'll go out there with Ed tomorrow.
Mr. Macheras: I would be curious. I mean, if they're hooking up to something that's on our property.
Mr. Showe: Well, they can't access our property. They've got no permission to put anything on our property.
Mr. Showe: We just need to get some eyes on it and see what’s going on. Mr. Macheras: Okay.
Resident (Mary Ann Ferrara, Fawn Ridge): So, just take a walk. Take a ride down there and look around.
Mr. Rysztogi: Yeah, I'm going to go down and take a look at exactly what you're talking
about.
Resident (Mary Ann Ferrara, Fawn Ridge): Yeah. Then there’s no entry into that property
off of Murrell Road. The entry that's going to be into that piece of property, is on the other side of where you go into the church. Then the island in the middle, is where they've taken everything down. So now when they come out and they go to go home, they're going to have to take...
Mr. Rysztogi: I'll go down there tomorrow or Friday and take a look at it.
Resident (Mary Ann Ferrara, Fawn Ridge): You'd be surprised to see, what in God's name is going on down here. Really. They kind of, like, stopped for almost two weeks and didn't do anything and then all of a sudden, you see green lines.
Mr. Rysztogi: Do you know the type of businesses that are going in?
Resident (Mary Ann Ferrara, Fawn Ridge): Yeah. One of them is a real estate office, and the sign is on what the company is and the other four suites, we don't know.
Mr. Rysztogi: Oh, okay.
Resident (Mary Ann Ferrara, Fawn Ridge): I appreciate taking your time. Sorry, but it all came up and it was like, everybody's quiet, nobody's doing anything and all of a sudden it was like, wait a minute.
Mr. Rysztogi: Well, I always think that there should be a Fawn Ridge sign from the road anyway, because no one knows where Fawn Ridge is at.
Resident (Mary Ann Ferrara, Fawn Ridge): Exactly. Now that nice quietness of the neighborhood, if I'm coming out of Crane Creek Plaza, and I'm coming out now, if I make a left, they're going to go right smack into Fawn Ridge with no exit. So, now we have to apply to

Brevard County to put signs saying, “No Outlet.” Because then people are going to say, “Oh, I didn't know this was here. Let me drive around.” Then we're going to have more people that never knew we were there saying, “Wow, this is really nice.”
Mr. Macheras: We had a situation in Bennington where we had the same thing. People would turn or go straight thinking there was an exit. Anyway, I called them up, and they came out and put up signs. I don't remember who I called, but they reacted pretty quickly. Because people would go through a stop sign to go straight, and it's a dead end. You got kids down there. You have turtles that don't drive fast, so it might be worth making a call.
Resident (Mary Ann Ferrara, Fawn Ridge): And the first thing they do when they turn left, is there is a little playground there at that curb, so, you know, we don't need that.
Mr. Macheras: Right.
Resident (Mary Ann Ferrara, Fawn Ridge): Thank you for your time. I wish you all a blessed holiday, whether it's Passover or Easter. But I'm looking forward to the Florida weather. As I said, years ago, I traded my snow shovel in New Jersey for a sand shovel down here.
Mr. Macheras: That's right.
Resident (Mary Ann Ferrara, Fawn Ridge): So, the Jersey girl in me is still, you know, you can move the girl out of New Jersey, but you can never take the New Jersey out of the girl.
Mr. Macheras: Alright, good.
Resident (Mary Ann Ferrara, Fawn Ridge): Thank you.
Mr. Moller: We got upper 70s temperatures this weekend. So, enjoy.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Macheras seconded by Ms. DeVries with all in favor the meeting was adjourned at 8:01 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section VI

Section A

Viera East CDD Action Items 4/25/2024

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

1	Develop Emergency Recovery Plan	
Moller/Dale/Robb	
Ongoing	
10/27/22			
Prelimiary Map Completed by Engineer	

2	Letter to Community Regarding Storm Response	
DeVries/Moller	
Ongoing	
10/27/22	
3/1/24		Annual Newsletter - Review old report and flag for April 2024 release	

3	
Driving Range Parking	
Moller	
Ongoing	
3/9/23			
Project is in permitting	

4	
WMD	
Showe	
Ongoing	
2/22/24			
Awaiting Feedback from WMD	

5	
Park Improvements	
Moller/Webb	
Ongoing	
2/22/24				

Updated 4/18/24

Section VII

Section 2

General Manager Performance Review

Review for 	Jim Moller		From April 2023_ To_April 2024

Completed by 		Initial 		Date 	

Provides guidance and leadership to subordinate managers		
Prepares realistic budget for all departments in conjunction with GMS		
Provides information and recommendations for keeping all wetlands and ponds of VECDD in compliance and functioning properly		
Maintains good communication with residents of Viera East and provides answers to questions as required		
Enforces rules, policies, procedures and regulations of the District		
Monitors all permits as required		
Manages and authorizes expenditures for operations within the approved budget		
Manages all district contracts		
Establishes wage rates for employees within authorized ranges		
Monitors district compliance with OSHA, wage and hour laws and Fair Labor Standards Act		
Provides guidance in conjunction with the Head Golf Professional for rates to keep the golf course competitive and at peak financial performance		
Coordinates with Restaurant Manager to ensure compliance with applicable health codes and ensure efficient operations		
Keeps the board apprised of any unfavorable or adverse conditions that could affect the governance responsibilities of the board.		
Maintains an active training program for each employee		
Provides annual reviews and guidance for each employee with a viable development program		

Key: E -- Excellent	N – Needs Improvement S -- Satisfactory		U – Unsatisfactory
U -- Requires recommendations for improvement

Comments from the reviewer:

Comments from the GM:

Areas of performance requiring additional discussion and recommendations

Recommended Training for the GM for next year:

General Managers signature: 	 Date 	

2

GENERAL MANAGER EMPLOYMENT AGREEMENT
THIS AGREEMENT (the "Agreement") is made in Viera, Florida, on the ..i]	day of
i\	2023, by and between Jim Moller, who resides at 442 Lambright Street, Palm Bay, FL 32908 (the "Employee"), and the VIERA EAST COMMUNITY DEVELOPMENT
DISTRICT (the "District"), for the benefit of itself.

WHEREAS, the Employee desires to enter the employment of the District, and in consideration of the foregoing, the mutual promises and covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Employee and the District agree as follows:

I. Representations and Warranties: The Employee hereby represents and warrants to the District that he or she (i) is not subject to any written non-solicitation or non­ competition agreement affecting his or her employment with the District; (ii) is not subject to any written confidentiality or nonuse/nondisclosure agreement affecting his or her employment with the District; and (iii) has brought to the District no trade secrets, confidential business infonnation, documents, or other personal property of a prior employer.

Employment: The District hereby employs the Employee, and the Employee hereby accepts employment upon the terms and conditions set forth in this Agreement. The employee will be provided a written set of performance goals in September in which the employee will be evaluated against during the following fiscal year beginning in October immediately following the issuance of the performance goals.

Employee's employment with Employer is "at will" and maybe terminated by Employee or the District for any reason at any time.

Compensation: During the term of this Agreement, the District shall compensate the Employee for any and all services of every nature rendered and to be rendered by the Employee in connection with this employment. Employee shall initially receive as compensation for services hereunder a salary of $110,000.00 per year. Employee's salary shall be paid in accordance with the customary payroll policies of the District. In addition, the District will pay, on behalf of the Employee, the annual membership dues owed to the Golf Course Superintendents Association of America (GSCAA), as well as contribute
$75.00 monthly towards Employee's cell phone expenses. The Employee will be provided benefits, holidays time off, and paid time off in the same manner as provided to other District employees. The Employee's perfonnance will be reviewed at least annually and may be increased from time to time in the sole discretion of the District.
Termination of Employment: The District may, without cause, terminate the Employee's employment upon written notice to the Employee, such notice to be effective seven (7) calendar days after receipt by the Employee.

The District may, for cause, terminate the Employee's employment upon written notice to the Employee, such notice to be effective immediately upon receipt by the Employee. "Cause" includes but is not limited to: (i) material breach of any provision of this Agreement; (ii) theft or misappropriation of business assets of the District or of any
existing or prospective client of the District; (iii) poor or inadequate work performance; (iv) absence; or (v) any other conduct detrimental to the business of the District.
The Employee may, with or without cause, tenninate his or her employment with the District, and agrees to give the District fourteen (14) days written notice prior to the effective date of such resignation.
Concurrent Business: As long as Employee is an agent or Employee of the District, Employee will not directly or indirectly own, manage, be employed by, be an independent contractor to, engage in, carry on, or be connected in any other manner with any business engaged in the same or similar type of business or entity of any kind during his or her employment with the District without written permission from the District's Board of Supervisors.
Non- Disclosure of Clients: The District's Client List is strictly confidential. Employee shall not share, at any time, either during employment or for a one (1) year period after the termination of his or her employment for any reason, directly or indirectly, either for himself or herself or for any other person, firm, corporation, partnership, joint venture, association, or any other business organization or entity the name, address, telephone number or any other item identifying any Client or Prospective Client of the District.
Non- Solicitation of Clients: At all times while Employee is employed by the District and for a one (1) year period after the termination of his or her employment for any reason, Employee shall not, directly or indirectly, either for himself or herself or for any other person,Jinn, corporation, partnership,joint venture, association, or any other busines_s organization or entity, call upon, solicit, divert, refer, or take away any of the District's Clients or Prospective Clients.
Non- Solicitation of Employees: At all times while Employee is employed by District and for a one (1) year period after the termination of his or her employment with the District for any reason, Employee shall not, directly or indirectly, for himself or for any other person, firm, corporation, partnership, joint venture, association, or any other business organization or entity, hire or solicit any person employed by the District, whether that individual is a full-time employee, part-time employee or independent contractor.

Non- Disclosure of Confidential Information: Employee acknowledges and expressly stipulates that during the term of his or her employment, he or she will be dealing with "Confidential Information," as defined in more detail below, which is the District's
property, used in the course of its business. Employee agrees that he or she will not, either during his or her employment with the District or at any time thereafter, directly or indirectly, divulge or disclose to any third party, any of the District's Confidential Information. Further, Employee shall not use any such information other than in the course

of his or her employment at the District. In the course of using this Confidential Information, Employee shall limit the disclosure of this Confidential Information to those employees of the District who are required to have such Confidential Information. All documents that Employee prepares, or Confidential Infom1ation that might be given to Employee in the course of his or her employment with the District, are the exclusive property of the District and shall remain in the District's possession on the District's premises, except as is necessary in the conduct of Employee's job duties to the District.

As utilized in this Agreement; every reference to "Confidential Information'' shall inc1ude any information other than trade secrets that is (i) of any value or significance to the District and (ii) not generally known to the competitors of the District nor intended by the District for general dissemination, including, but not limited to, any and all proprietary and technical information of the District in the nature of business operations, operating systems and processes, and infonnation about the District itself as well as personal information pertaining to its executives, officers, directors and employees.
I 0. Non- Disclosure of Trade Secrets: The Employee shall not, whether while employed by the District or otherwise, disclose or use for the benefit of himself or herself or any other person, firm, corporation, partnership, joint venture, association, or any other business organization or entity, any of the trade secrets of the District. Employee agrees that he or she will not, either during his or her employment with the District or thereafter for a period often (10) years, directly or indirectly, divulge or disclose to any third party, any of the District's trade secrets. Further, Employee shall not use any such information other than in the course of his or her employment at the District.

For purposes of this Agreement, "trade secrets" shall include, but not be limited to, any proprietary and technical information of the District.

P-osition of Trust/ Irreparable Harm: Employee further expressly ackno_wledges that due to the unique services that he or she will perform on behalf of the District and
including the close working contact that he or she will have with the District's clients, Employee is placed in a position of trust and confidence and will not take advantage of that trust or confidence to the detriment of the District. Employee will not disparage the District on social media platforms. Employee further stipulates and agrees that any breach by Employee of any portion of this Agreement will cause irreparable harm to the District due to the unique and highly specialized nature of the District's business and its services.
Acknowledgement by Employee: Employee acknowledges and confirms that due to the unique nature of the District's highly specialized business, the restrictive covenants contained in this Agreement are reasonable restraints as -to time, area and activities involved and are reasonably necessary to protect the legitimate business interests of the District.
Property of the District: All property of the District, including but not limited to, customer correspondence, internal memoranda, products and designs, sales brochures, training manuals, project files, price lists, customer and vendor lists, account passwords,

prospectus reports, customer and vendor information, sale literature, notebooks, textbooks, records, files, forms, reports, accounts, documents, computer data and intangible things and all other like information or products, including all copies, duplications, replications, and derivatives of such information or products, now in the possession of the Employee or acquired by the Employee while in the employ of the District; whether prepared by the District or any other entity, shall be the exclusive property of the District and shall be returned to the District immediately upon termination of employment or the District's request at any time whatsoever.
Breach: The parties hereby stipulate that each of the matters in this Agreement is important, material and gravely affects the effective and successful conduct of the District's business, as well as its reputation and goodwill. It is further recognized and herby acknowledged that any breach of any term contained in this Agreement is a material breach of this Agreement and will cause irreparable injury arid damage to the District, the monetary amount of which may be virtually impossible to ascertain. As a result, the District shall be entitled to an injunction from any court of competent jurisdiction enjoining and restraining any violation of any or all covenants contained in the Agreement. In addition, Employee shall also pay the District all damages, including, but not limited to, compensatory, incidental, consequential and lost profit damages, which arise from any such breach, together with interest, costs and attorney's fees incurred, including appellate attorney's fees and costs, for any and all efforts of the District in the enforcement and/or collection under this Agreement. Employee agrees that damages alone would be an inadequate remedy for the District and that the injunctive relief wi11 be necessary to give effect to this Agreement and preserve the District's business interests.

Capacity: Employee represents and warrants that he or she is entering into this Agreement freely and voluntarily, intending to be bound thereby. Employee affirms that he or she will be able to comply with this Agreement, even after the tennination of his or her emP-loyment. Em_ployee recognizes_and affinns that the subj ct emploY--ment is a highly beneficial and unique opportunity and is a fair exchange for his or her promises in this Agreement.
No Waiver of Breach: The District may waive a provision of this Agreement only in writing signed by an officer of the District or an otherwise designated member of management. The waiver by the District of a breach by Employee shall not operate or be construed as a waiver of any subsequent breach by Employee or any other employee. Similarly, the refusal or failure of the District to enforce restrictive covenants contained in any similar agreements against any other employee, agent or independent contractor of the District, shall not constitute a defense to the enforcement by the District of any of the restrictive covenants contained in this Agreement, nor shall it give rise to any claim or cause of action by the Employee against the District.

Extension of Non- Compete Period: Should legal proceedings have to be brought by the District against the Employee to enforce any restrictive covenant contained in this Agreement, the period of restriction shall be deemed to begin running on the date of entry

of an order granting the District preliminary injunctive relief and shall continue uninterrupted for the remainder of the period of the restriction.

Independence of This Agreement: The restrictive covenants contained in this Agreement shall be construed as agreements independent of any other provisions of this Agreement or Employee's employment with the District, and the existence of any claim or cause of action of the Employee against the District, whether predicated upon this Agreement or otherwise, shall not constitute a defense to the enforcement by the District of an restrictive covenant contained herein.
Merger/ Oral Modification: No change, deletion, addition or modification of this Agreement shall be valid or binding upon either party unless in writing and signed by both parties. This Agreement replaces and supersedes all prior agreements and understandings as to this subject matter. Employee is not relying upon any prior negotiations, discussions, or representations in executing this Agreement.

Severability: Whenever possible, each provision of this Agreement shall be interpreted in such manner as to be effective and valid under applicable law, but if any provision of this Agreement is held to be prohibited by or invalid under applicable law, such provision shall be ineffective only to the extent of such prohibition or invalidity, without invalidating the remainder of this Agreement.

Choice of Law/ Venue: Employee agrees and consents to personal jurisdiction and venue, for any action brought by the District arising out of a breach or threatened breach of this Agreement, exclusively in the Circuit Court in and for Brevard County, Florida. The Employee herby agrees that any action brought by him or her, alone or in combination with others, against the District arising out of this Agreement, shall be brought exclusively in the Circuit Court in and for Brevard County, Florida. The Employee further agrees that any
			controversy which may arise under thisAgreement would involve_complicated and difficult factual and legal issues and that, therefore, any action brought by the District shall be determined by a Judge sitting without a jury and Employee waives any and all rights to a trial by jury.
This Agreement shall be governed and construed in accordance with the statutory and decisional law of the State of Florida.
Assignment: Neither party shall have the right to assign or delegate their rights or obligations hereunder or any portion thereof, to any other person.

Heading and Captions: The titles and captions of paragraphs and subparagraphs contained in this Agreement are provided for convenience of reference only, and they shall not be considered a part of this Agreement for purposes of interpreting or applying this Agreement. Such titles or captions are not intended to define, limit, extend, explain or describe the scope or extent of this Agreement or any of its te1ms, provisions, representations, warranties or conditions in any manner or any way whatsoever.

IN Wl1NESS WHEREOF:, the undersigned have executed this six (6) page Agreement as of the
	27th	 day of 	April	,2023.

VIERA EAST COMMUNITY DEVELOPMENT DISTRICT

t.!/r7	By:	_

Title: 	

Witness
k,{_c_..;._
Witness

Address: 442 Lambright Street

Palm Bay. FL 32908

VECDD General Manager Position

Classification: Salaried Exempt - Full Time

Reports to VECDD Board of Supervisors and interfaces with the District Manager
Principle Duties:

The General Manager will be responsible for implementation of the overall objectives, policies, programs and fiscal practices of the Viera East Community Development District ("District") as set forth by the Board of Supervisors.
	The General Manager is responsible for supervising and supporting the department managers including the Golf Professional, Golf Course Superintendent, Restaurant Manager and Ground Maintenance Manager.
The General Manager will be responsible for delegating to the department managers the appropriate authority to fulfill their responsibilities but may not delegate or relinquish overall responsibility for performance or accountability.
The General Manager will be responsible for maintaining a high degree of cooperation among department managers to reach the annual objectives as set forth by the Board of Supervisors.
The General Manager shall be responsible to keep the BOS informed of all situations and/or activities that would impact BOS votes on budgeting or spending.
The General Manager will be responsible to minimize turnover and assist in hiring competent replacement employees.
The General Manager shall inform the Board of all employee situations requiring termination and provide the appropriate documentation for any employee terminated after six months,
Communications to the BOS should be in writing via e-mail or letter.
Principle Activities:

	Act as chief operating officer and be responsible for marketing total assigned facilities and services of the golf course facility, including course, pro-shop, maintenance, and Restaurant Lessee to increase public play and to increase prepaid memberships.
Responsible for the functioning and management of all District facilities.
GM shall be responsible to provide information and guidance to Viera East residents on all areas that the COD impacts or is responsible for, including but not limited to the golf comse, wetlands, roads, conservation areas and parks.

GM shall provide information as appropriate on contro1led bums, pond maintenance. GM shall insure that the CDD is in compliance with aU laws and permits that effect these areas and that the BOS is apprised of any remedial action required.

Enforce the rules, policies and procedures and regulations of the District.

	Prepare the annual budget for the Board of Supervisor in conjunction with the District Manager in a fiscally responsible manner.
Authorize needed expenditures for operations within the approved budget.
&.	Review and countersign all invoices, reviewing those invoices for accuracy. Ensure timely payment and proper general ledger coding and sign all checks related thereto.

Manage all District contracts.

Review and monitor budget versus expenditures and make necessary adjustments to meet budget targets.
Ensure inventories are performed weekly. Review monthly inventory reports for adequate inventory levels.
Ensure inventory levels do not become excessive.

Supervise all personnel and employment matters. Must sign off on all hiring, disciplining and/or Termination of employees according to established policies and procedures.

Establish wage rates for employees within authorized ranges and budget.

Serve as community relations manager and answer questions and meet with District residents regarding the services of the District.
I 6. Coordinate and communicate with local news media, commercial firms, hotels,
tourism agencies, civic organizations, and other entities to enhance the position and favorable impression of the golf course in the community.
Monitor District compliance with OSHA, wage and hour laws, and the Fair Labor Standards Act.

Prepare a plan and follow-up program to provide appropriate training to your subordinate managers.
Additional activities may be requested from time to time by the BOS or the District Manager.

Critical Success Factors

	Maintain good-communications with B0S-and-District-Manager. Any-important-communication should be communicated in writing. All employee communications must be documented in writing. When in doubt, contact the District Manager and the Chairman of the BOS.
Organizational skills - Planning and budgeting to maintain the Asset Allocation Program.
Project Management Skills - including goal setting and tracking milestones.
Budgeting and Forecasting Skills - We should be budgeting within the Asset Allocation Program for equipment and other assets covered by that program.
	Use of the District Office personnel to effectively assist you in all phases of managing the operations.
Prepare job descriptions with the aid of the District Manager for each of your subordinate managers and provide quarterly and annual feedback via formal written performance evaluations.
Interpersonal Effectiveness - This includes attributes such as: leadership, judgment, influencing others, coaching, customer interaction and subordinate development.

Section 3

April 18, 2024

Ms. Brittany Brookes, Recording Secretary 219 East Livingston Street
Orlando, Florida 32801

RE:	Viera East Community Development District

Dear Ms. Brookes:

I am writing in response to your request of March 29, 2024 for the number of registered voters within the afore-mentioned communities.

Please be advised our records indicate the number of registered voters as of April 15, 2024 are as follows:

Viera East Community Development District  7,789

If you need any additional information, or have any questions, please feel free to contact me at 321.290.8683.

Kind regards,
Tim Bobanic

TB/dy

Mailing Address
PO Box 410819
Melbourne, FL 32941-0819
Toll Free: (800) 579-4780

Supervisor of Elections - Titusville
400 South Street Suite 1F
Titusville, FL 32780-7610
Telephone: (321) 264-6740
Fax: (321) 264-6741

Supervisor of Elections - Viera 2725 Judge Fran Jamieson Way Building C, Suite 105
Viera, FL 32940-6605
Telephone: (321) 633-2124
Fax: (321) 633-2130

Supervisor of Elections - Melbourne
1515 Sarno Road Building A
Melbourne, FL 32935-5293
Telephone: (321) 255-4455
Fax: (321) 255-4401

Supervisor of Elections – Palm Bay
450 Cogan Drive SE
Palm Bay, FL 32909-6869
Telephone: (321) 952-6328
Fax: (321) 952-6332

(321) 290-VOTE (8683)
VoteBrevard.gov

Section VIII

Section A

Viera East
Community Development Districy
Check Register Summary
March 21, 2024 through April 18, 2024

Fund	Date	Check #'s	Amount	
General Fund				
	3/21/24	4999-5005	$	5,929.97	
	3/28/24	5006-5007	$	1,451.46	
	4/2/24	5008-5019	$	122,023.34	
	4/11/24	5020-5028	$	37,460.70	
	4/18/24	5029-5039	$	6,920.48	

Sub-Total	$	173,785.95

Capital Reserve		
	3/21/24	192	$	3,892.00	
	4/11/24	193	$	33,483.78	

Sub-Total	$	37,375.78	
Golf Course				
	3/21/24	31525-31546	$	56,178.58	
	3/28/24	31547-31558	$	7,895.49	
	4/2/24	31559-31571	$	10,011.07	
	4/11/24	31572-31593	$	560,754.06	
	4/18/24	31594-31611	$	13,367.52	
		Sub-Total	$	648,206.72	
				
Total			$	859,368.45	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	1
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/21/24 00195	3/21/24 4778187	202403 320-53800-34100	*	429.29
PEST CONTROL MAR24
ECOLAB PEST ELIMINATION DIV	429.29 004999
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00259	3/09/24 39 VECDD 202403 320-53800-48000	*	2,600.00 SOCIAL MEDIA MARKETING
UNIQUE WEBB CONSULTING	2,600.00 005000
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00188	3/21/24 30901191 202403 340-53800-54100	*	49.99
UNIFORM 3/21/24
UNIFIRST CORPORATION	49.99 005001
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00267	3/14/24 24-03-07 202403 340-53800-47900	*	425.00
30 YD ROLLOFF
BERRY DISPOSAL	425.00 005002
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00296	3/15/24 9931268	202403 340-53800-47400	*	2,298.44
RAINBIRD IRR SYSTEM
EVERBANK, N.A.	2,298.44 005003
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00210	3/11/24 75454MAR 202403 340-53800-43500	*	77.26
5240 MURRELL ROAD
FPL	77.26 005004
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00188	3/14/24 30901173 202403 340-53800-54100	*	49.99
3/14/24 UNIFORMS
UNIFIRST CORPORATION	49.99 005005
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00034	3/08/24 112086 M 202403 340-53800-43500	*	230.00
1705 CRANE CREEK BLVD
CITY OF COCOA	230.00 005006
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00286	3/19/24 9855505	202403 340-53800-41000	*	1,221.46
TELEPHONE SYSTEM
FUSION, LLC	1,221.46 005007
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00285	3/15/24 1926	202403 340-53800-47300	*	1,800.00
GRASS CUTTING 03/2024
A NEW LIFE LAWN CARE & MORE	1,800.00 005008
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00040	4/01/24 465431	202403 330-53800-47200	*	12,323.59
AWC MARCH 2024
ECOR INDUSTRIES, INC.	12,323.59 005009
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00268	4/01/24 25576	202404 310-51300-32200	*	3,500.00
AUDIT FYE 9/30/2023
GRAU AND ASSOCIATES	3,500.00 005010
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	2
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/02/24 00292	3/31/24 APRIL 20 202404 320-53800-48000	*	200.00
APRIL 20 ENTERTAINMENT
LACEY CONNELLY	200.00 005011
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00251	3/01/24 PL MARCH 202403 310-51300-49200	*	170.96
MARCH MILEAGE
PEDRO LOPEZ	170.96 005012
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00291	3/31/24 APRIL 12 202404 320-53800-48000	*	350.00
APR 12 ENTERTAINMENT
ROCKSTAR KARAOKE ENTERTAINMENT LLC	350.00 005013
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00291	3/31/24 APRIL 19 202404 320-53800-48000	*	350.00
APRIL 19 ENTERTAINMENT
ROCKSTAR KARAOKE ENTERTAINMENT LLC	350.00 005014
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00291	3/31/24 APRIL 26 202404 320-53800-48000	*	350.00
APRIL 26 ENTERTAINMENT
ROCKSTAR KARAOKE ENTERTAINMENT LLC	350.00 005015
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00291	3/31/24 APRIL 5	202404 320-53800-48000	*	350.00
APR 5 ENTERTAINMENT
ROCKSTAR KARAOKE ENTERTAINMENT LLC	350.00 005016
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00188	3/28/24 30901209 202403 340-53800-54100	*	68.79
UNIFORM MARCH 2024
UNIFIRST CORPORATION	68.79 005017
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00288	3/31/24 APRIL 6	202404 320-53800-48000	*	150.00
APRIL 6 ENTERTAINMENT
WILL PURDY	150.00 005018
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00180	4/02/24 04022024 202404 330-53800-49500	*	102,410.00
SHORELINE RESTORATION REP
AMERICAN SHORELINE RESTORATION INC.	102,410.00 005019
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00267	3/28/24 24-03-14 202403 340-53800-47900	*	425.00
30 YD ROLLOFF MAR24
BERRY DISPOSAL	425.00 005020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00306	3/30/24 28899	202404 320-53800-48000	*	330.00
1/6 PAGE AD APR24
3/30/24 28900	202404 320-53800-48000	*	433.50
1/4 PAGE AD APR24
BLUEWATER CREATIVE GROUP, INC.	763.50 005021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	3
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/11/24 00197	4/02/24 100069	202404 340-53800-47600	*	13,712.00
CONCRETE REPLACEMENT
DON BO, INC.	13,712.00 005022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00126	4/01/24 473	202404 310-51300-34000	*	9,146.17
MANAGEMENT FEES APR24
4/01/24 473	202404 310-51300-35100	*	375.75
INFORMATION TECH APR24
4/01/24 473	202404 310-51300-31700	*	83.33
DISSEMINATION SRVC APR24
4/01/24 473	202404 310-51300-42500	*	18.60
COPIES APR24
GOVERNMENTAL MANAGEMENT SERVICES	9,623.85 005023
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00246	3/29/24 21144280 202404 340-53800-54500	*	511.54
FIRE AND BURLARY ALARMS
MARLIN BUSINESS BANK	511.54 005024
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00287	4/09/24 MWOOD 4/ 202404 320-53800-48000	*	150.00
4/13 ENTERTAINMENT
MICHELLE WOOD	150.00 005025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00314	4/04/24 081121	202404 330-53800-49000	*	4,875.00
RESERVE STUDY RETAINER
RESERVE ADVISORS LLC	4,875.00 005026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00188	4/04/24 30901230 202404 340-53800-54100	*	49.99
UNIFORM APRIL 2024
4/11/24 30901248 202402 340-53800-54100	*	49.99
UNIFORM APR24
UNIFIRST CORPORATION	99.98 005027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00400	4/11/24 27428200 202404 300-20700-10100	*	7,299.83
BALANCE DUE 5/1 DSP
VIERA EAST CDD - SERIES 2020	7,299.83 005028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00267	4/09/24 24-04-06 202404 340-53800-47900	*	425.00
30 YD ROLLOFF APR24
BERRY DISPOSAL	425.00 005029
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00034	4/12/24 05488049 202404 340-53800-47300	*	230.00
WATER & SEWER MAR24
CITY OF COCOA	230.00 005030
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00195	4/18/24 5015349	202404 320-53800-34100	*	454.88
PEST CONTROL SRVC APR24
ECOLAB PEST ELIMINATION DIV	454.88 005031
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	4
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/18/24 00296	4/15/24 9965397	202404 340-53800-47400	*	2,298.44
PAYMENT IRRIGATION PUMP
EVERBANK, N.A.	2,298.44 005032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00210	4/10/24 31871-75 202403 340-53800-43500	*	61.81
ELECTRIC MAR24
FPL	61.81 005033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00283	4/03/24 LUNCH RE 202404 340-53800-49000	*	259.42
LUNCH RECEIPTS 4/3/24
HARVEY MEISTER	259.42 005034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00209	4/11/24 17	202404 340-53800-49000	*	300.00
PINE TREE REMOVAL
LELAND'S TREE SERVICE	300.00 005035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00190	4/12/24 351184	202404 340-53800-46000	*	128.44
AIR FILTERS
NAPA AUTO PARTS	128.44 005036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00626	4/12/24 1883235	202402 310-51300-31500	*	112.50
PROFESSIONAL SRVCS FEB24
SHUTTS & BOWEN LLP	112.50 005037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00259	4/13/24 40 VECDD 202403 320-53800-48000	*	2,600.00 SOCIALMEDIA MARKETING MAR
UNIQUE WEBB CONSULTING	2,600.00 005038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00188	4/18/24 30901266 202404 340-53800-54100	*	49.99
UNIFORM APR24
UNIFIRST CORPORATION	49.99 005039
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	173,785.95
TOTAL FOR REGISTER	173,785.95

VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	1
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST-SBA FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME	STATUS		AMOUNT	....CHECK.....
AMOUNT	#	
3/21/24 00029	3/07/24 13841239 202403 300-13100-10200		*		3,892.00	

- - - - - - - -	SYNTHETIC TURF
SITE ONE LANDSCAPE
- - - - - - - - - - - - - - - - - - - - - - - - - - - -	SUPPLY
- - - - -	
- - - - - - -	
- - - -	3,892.00 000192
- - - - - - - - - - - - - -	
4/11/24 00002	2/19/24 41187497 202402 320-53800-60000
WESCO TURF, INC.		*		33,483.78
33,483.78 000193	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - - - -	- - - -	- - - - - - - - - - - - - -	
		TOTAL FOR	BANK C		37,375.78	
		TOTAL FOR	REGISTER		37,375.78	

BANK C CAPITAL RESERVES

KUBOTA WORKMAN HDX

VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	1
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/21/24 01485	2/21/24 91728941 202402 300-14200-10000	*	4,520.72
GOLF BALLS
3/08/24 91740858 202403 300-14200-10000	*	205.80
GOLF TOWELS
ACUSHNET COMPANY	4,726.52 031525
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00091	3/07/24 INV05915 202403 300-14200-10000	*	580.11
HATS
AHEAD LLC	580.11 031526
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01654	3/19/24 LORL1693 202403 320-57200-51100	*	154.68
MATS
ALSCO	154.68 031527
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00024	3/12/24 06100997 202402 390-57200-43000	*	374.50
5600 MURRELL RD
3/13/24 112664 M 202403 320-57200-43000	*	179.34
2300 CLUBHOUSE DR
3/13/24 112664 M 202403 330-57200-43000	*	179.34
2300 CLUBHOUSE DR
3/13/24 112664 M 202403 340-57200-43000	*	179.34
2300 CLUBHOUSE DR
CITY OF COCOA UTILITIES	912.52 031528
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00947	3/21/24 4778194	202403 390-57200-46500	*	159.90
PEST CONTROL MAR24
3/21/24 4778194	202403 340-57200-46400	*	95.11
PEST CONTROL MAR24
3/21/24 4778194	202403 330-57200-46400	*	95.11

ECOLAB	PEST ELIMINATION		
- - - - - - - - - - - - -	- - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	
202403 390-57200-46100									*						1,044.90	

PEST CONTROL MAR24

- - - - - - - - - - - - - - - - -
3/21/24 00587	3/14/24 15719711
GASOLINE 3/14/24 15719711
GASOLINE 3/14/24 15719712
DIESEL 3/14/24 15719712
GASOLINE

350.12 031529

202403	300-13100-10000	*	514.65	
202403	390-57200-46110	*	341.78	
202403	300-13100-10000	*	168.34	

- - - - - - - -

GLOVER OIL COMPANY INC	2,069.67 031530

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00564	3/15/24 53188	202403 390-57200-47300	*	1,097.73
DOG PARK TURF REPAIR
3/15/24 53188	202403 300-13100-10400	*	1,097.73
DOG PARK TURF REPAIR
GOLF SPECIALTIES, INC.	2,195.46 031531
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	2
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/21/24 01372	3/19/24 36169472 202403 320-57200-34100	*	171.44
COPIER LEASE MAR24
3/19/24 36169472 202403 300-13100-10000	*	171.44
COPIER LEASE MAR24
GREAT AMERICA FINANCIAL SVCS	342.88 031532
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01658	3/05/24 22944	202403 390-57200-46000	*	40.00
DEADLOCKS
LACY'S LOCKSMITH	40.00 031533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00180	2/27/24 345019	202402 390-57200-46000	*	29.18
EQUIPMENT REPAIR
3/18/24 347744	202403 390-57200-46000	*	346.97
EQUIPMENT MAINTENANCE
NAPA AUTO PARTS	376.15 031534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01628	3/14/24 9496	202403 390-57200-49000	*	1,850.00
TREE TRIMMING
NO WORRIES LAWN CARE	1,850.00 031535
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01369	1/24/24 7783024	202401 300-14200-10000	*	300.00
HATS
SRIXON/CLEVELAND GOLF/XXIO	300.00 031536

3/21/24 00130	12/22/23	
	12/22/23	
	12/22/23	
	2/08/24	
	2/09/24	
	2/10/24	
	2/16/24	
	2/17/24	
	2/23/24	
	3/08/24	
	3/08/24	

202402	330-57200-51025	*	14.72	
202402	300-14100-10000	*	490.14	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
52280298
PAPER 52280298
FROZEN MEATS
52280298 202402 330-57200-43100	*	7.10

	*	73.44	
	*	642.04	
	*	99.67	
	*	32.58	
	*	213.28-	
	*	122.62	
	*	274.56	

EAST-- HHENRY	*	30.55	

FUEL
52291527 202402 330-57200-51025
FILTER LIFTING TOOL
52291759 202402 330-57200-51100
STORAGE CONTAINERS
52292130 202402 330-57200-51025
KITCHEN SAUCE POT
52293630 202402 330-57200-51025
KITCHEN WIRE BRUSH
52293770 202402 300-14100-10200
RETURN OF COKE CLASSIC 52295048 202402 330-57200-51025
NONSTICK FRYPAN
52298769 202403 390-57200-51100
SUPPLIES & EQUIPMENT
52298770 202403 330-57200-51025
SERVING BASKETS
VIER --VIERA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	3
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/08/24 52298771 202403 330-57200-51025	*	96.87

	3/08/24	
	3/08/24	
	3/09/24	
	3/19/24	
	3/19/24	
	3/19/24	
	3/19/24	

TABLEWARE- BOWLS
52298771 202403 330-57200-51025	*	328.71
TABLEWARE- BOWLS
52298771 202403 330-57200-51025	*	93.95
TABLEWARE- BOWL
52291423 202403 330-57200-51025	*	127.74

330-57200-51050	*	29.25	
300-14100-10200	*	192.23	
300-14100-10000	*	1,118.55	
330-57200-43100	*	7.10	

TABLEWARE- BOWLS 62201389 202403
PAPER
62201389 202403
BEVERAGES 62201389 202403
FOOD
62201389 202403
FUEL
SYSCO	3,568.54 031538
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01588	3/20/24 6104	202403 390-57200-47500	*	1,225.00
TURF NUTRIENTS
TURF SOLUTIONS OF FLORIDA INC	1,225.00 031539
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00807	3/07/24 30901150 202403 390-57200-54100	*	241.89
UNIFORM 3/7/24
3/14/24 30901173 202403 390-57200-54100	*	115.59
UNIFORM 3/14/24
3/21/24 30901191 202403 390-57200-54100	*	170.58
UNIFORM 3/21/24
UNIFIRST CORPORATION	528.06 031540
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01550	3/16/24 228786	202403 300-14100-10000	*	219.25
BREAD DELIVERY
CHUCK INDEPENDENT BREAD DIST, LLC	219.25 031541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01241	3/10/24 24MAR-61 202403 320-57200-46000	*	275.00
WINDOW CLEANING MAR24
CRYSTAL HI RISE, INC.	275.00 031542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00076	3/12/24 1128053M 202403 300-13100-10500	*	421.03
2300 CLUBHOUSE DR
FLORIDA CITY GAS	421.03 031543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00035	3/11/24 33189MAR 202403 330-57200-43000	*	650.52
2300 CLUBHOUSE DR
3/11/24 33189MAR 202403 340-57200-43000	*	650.52
2300 CLUBHOUSE DR
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	4
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/11/24 42334MAR 202403 320-57200-43000	*	85.12
2200 CLUBHOUSE LGTS
3/11/24 42334MAR 202403 300-11500-10000	*	48.71
2200 CLUBHOUSE LGTS
3/11/24 45156MAR 202403 390-57200-43000	*	1,923.73
5250 MURRELL ROAD
3/11/24 45156MAR 202403 300-13100-10000	*	480.94
5250 MURRELL ROAD
3/11/24 52104MAR 202403 340-57200-43000	*	742.89
2300 CLUBHOUSE CART
3/11/24 57086MAR 202403 320-57200-43000	*	28.19
4563 BAYWICK CT
FPL	4,610.62 031544
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 01210	3/16/24 33621798 202403 320-57200-51000	*	16.79
OFFICE SUPPLIES
STAPLES ADVANTAGE	16.79 031545

3/21/24 01512	3/14/24	
	3/14/24	
	3/14/24	
	3/14/24	
	3/14/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8788538	202403 390-57200-54600	*	13,082.28
TORO TURF EQUIPMENT
8788538	202403 390-57200-54600	*	9,434.04
2022 FMV TORO PACKAGE
8788538	202403 390-57200-54600	*	1,452.94
2022 CUSHMAN HAULER
8788538	202403 390-57200-54600	*	6,736.92
TORO TURF EQUIPMENT
8788538	202403 350-57200-46100	*	710.00
2021 CUSHMAN REFRESHER
THE HUNTINGTON NATIONAL BANK	31,416.18 031546
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01485	3/08/24 91740858 202403 300-14200-10000	*	279.92
CUSTOM APPAREL
ACUSHNET COMPANY	279.92 031547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01413	2/26/24 91731285 202403 300-14200-10000	*	1,224.00
PREMA SOFT WRL PEARL
3/05/24 91737442 202403 300-14200-10000	*	1,848.60
CUSTOM APPAREL
ACUSHNET COMPANY	3,072.60 031548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01654	3/26/24 LORL1654 202403 320-57200-51100	*	154.68
MATS
ALSCO	154.68 031549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01550	3/23/24 228707	202403 300-14100-10000	*	232.70
BREAD DELIVERY
CHUCK INDEPENDENT BREAD DIST, LLC	232.70 031550
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	5
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/28/24 00024	3/15/24 141774 M 202403 320-57200-43000	*	87.88
4563 BRAYWICK CT
CITY OF COCOA UTILITIES	87.88 031551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01629	4/01/24 SUP04899 202404 340-57200-54000	*	649.00
GOLF MANAGEMENT SYSTEM
CLUB CADDIE	649.00 031552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01391	3/14/24 P1300604 202403 390-57200-51100	*	1,058.00 F-TIRE LSW TURF
FLORIDA COAST EQUIPMENT INC	1,058.00 031553

390-57200-51200	*	343.53	
390-57200-46000	*	343.53	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00127	3/22/24 670447	202403
MAINT SUPPLIES 3/22/24 670447	202403

*
PRECISION		27.95	
- - - - - - - - - - - - - - -	- - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

MAINT SUPPLIES
3/22/24 670447	202403 390-57200-49800
MAINT SUPPLIES

- - - - - - - - - - - - - - - - - - - -
3/28/24 01369	3/20/24 7872198	202403
BAGS
3/20/24 7872199	202403
SRX 12PK HATS

715.01 031554

300-14200-10000	*	374.00	
300-14200-10000	*	160.00	

- - - - - - - - -

SRIXON/CLEVELAND GOLF/XXIO	534.00 031555

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 01659	3/18/24 AIN-4824 202403 300-14200-10000	*	43.85
WOMENS FLEEXE JACKETS
THE ANTIGUA GROUP INC	43.85 031556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00117	3/19/24 41192258 202403 390-57200-47100	*	464.79
DECODER LINE SURGE
WESCOTURF INC.	464.79 031557
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00272	3/21/24 WEB24996 202403 390-57200-51100	*	603.06
BEVERAGE DISPENSER
GRAINGER INC	603.06 031558
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01654	3/05/24 LORL1688 202403 320-57200-51100	*	154.48
MATS MARCH 2024
ALSCO	154.48 031559
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01380	3/28/24 2010	202403 320-57200-54500	*	95.00
INES PC DIAG 03/28/24
BLACK HOLE MAKERS LLC	95.00 031560
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	6
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/02/24 01550	3/30/24 228788	202403 300-14100-10000	*	204.75
BREAD MARCH 2024
CHUCK INDEPENDENT BREAD DIST, LLC	204.75 031561
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01532	4/01/24 2-230355 202404 390-57200-51160	*	2,749.00
APRIL 2024 CLEANING SRVCS
JANI-KING OF ORLANDO	2,749.00 031562

330-57200-46000	*	31.32	
390-57200-51100	*	48.46	
300-13100-10000	*	153.41	
390-57200-47100	*	149.20	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00483	3/25/24 901329	202403
LOWES SUPPLIES 3/25/24 901329	202403
LOWES SUPPLIES 3/25/24 901329	202403
LOWES SUPPLIES 3/25/24 901329	202403
LOWES SUPPLIES
LOWE'S	382.39 031563
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01514	3/28/24 0260656- 202403 390-57200-47500	*	415.00
CHEMICALS MARCH 2024
NOBLE TURF, LLC	415.00 031564
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00808	4/01/24 036933	202404 300-10100-11000	*	226.00
HOOK&EAGLE PETTY CASH
PETTY CASH	226.00 031565
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 99999	4/02/24 VOID	202404 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 031566

4/02/24 01108	3/16/24	
	3/16/24	
	3/16/24	
	3/16/24	
	3/16/24	
	3/16/24	
	3/16/24	
	3/16/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - REGIONS	202403 320-57200-41000	*	239.00

	*	99.13	
	*	326.66	
	*	16.99	
	*	400.00	
	*	12.00	
	*	19.99	

EAST-- HHENRY	*	119.82	

CRICKET WIRELESS
REGIONS	202403 320-57200-41000 HULU SUBSCRIPTION
REGIONS	202403 300-13100-10000 KAWASAKI MULE TIRES
REGIONS	202403 390-57200-46000 BATTERY QUICK CONNECT
REGIONS	202403 340-57200-54000 RANGE BALL MACHINE
REGIONS	202403 320-57200-49000 FOREIGN CHARGE
REGIONS	202403 390-57200-46000 DUMP TRAILER SOLENOID
REGIONS	202403 390-57200-51200 TRASH PICKER
VIER --VIERA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	7
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	3/16/24	REGIONS	202403 300-13100-10000	*	22.49			
	CERTIFICATE FRAME			
3/16/24	REGIONS	202403 300-13100-10000	*	39.32	
	PRINTER CARTRIDGE			
3/16/24	REGIONS	202403 390-57200-46000	*	26.63	
	STEM TUBE			
3/16/24	REGIONS	202403 300-13100-10000	*	40.00	
	JOB POSTING			
3/16/24	REGIONS	202403 390-57200-51200	*	277.13	
	LOWES SUPPLIES			
3/16/24	REGIONS	202403 330-57200-46000	*	6.75	
	LOWES SUPPLIES			
3/16/24	REGIONS	202403 390-57200-46000	*	92.50	
	REGAL ADA			
3/16/24	REGIONS	202403 300-13100-10000	*	76.33	
	DOG PARK MOUND REPAIR			
3/16/24	REGIONS	202403 300-13100-10000	*	57.69	
	DOG PARK MOUND REPIAR			
3/16/24	REGIONS	202403 300-14200-10000	*	206.00	
	GLASS PLAQUE			
3/16/24	REGIONS	202403 340-57200-51100	*	106.11	
	ACRYLIC PLATES			
3/16/24	REGIONS	202403 390-57200-51100	*	13.98	
	LOWES SUPPLIES			
3/16/24	REGIONS	202403 300-13100-10000	*	18.53	
	FACEBOOK AD			
3/16/24	REGIONS	202403 300-13100-10000	*	33.00	
	50 POSTCARDS			
3/16/24	REGIONS	202403 300-13100-10000	*	64.93	
3/16/24	REGIONS	202403 300-13100-10000	*	104.62	
	EVENT SUPPLIES			
3/16/24	REGIONS	202403 320-57200-49000	*	22.12	
	MISC CREDIT			

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

WATER GALLON

REGIONS BANK	2,441.72 031567
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01369	3/22/24 7876306	202403 300-14200-10000	*	125.20
GOLF CLUBS MARCH 2024
3/25/24 7877746	202403 300-14200-10000	*	360.18
GOLF CLUBS MARCH 2024
3/25/24 7877747	202403 300-14200-10000	*	217.00
GOLF CLUBS MARCH 2024
SRIXON/CLEVELAND GOLF/XXIO	702.38 031568
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 01210	3/30/24 70002344 202403 320-57200-51000	*	115.87
OFFICE SUPPLIES 03/2024
STAPLES ADVANTAGE	115.87 031569
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	8
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/02/24 01588	3/20/24 6106	202403 390-57200-47500	*	1,225.00
TURF FERTILIZERS
TURF SOLUTIONS OF FLORIDA INC	1,225.00 031570
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/24 00529	3/27/24 41193811 202403 390-57200-46000	*	1,299.48
RADIATOR KIT SERVICE
WESCO TURF, INC.	1,299.48 031571
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01485	3/26/24 91759908 202403 300-14200-10000	*	88.41
GOLF SHOES MAR24
ACUSHNET COMPANY	88.41 031572
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01371	3/29/24 70217229 202403 300-15500-10000	*	431.11
PAST DUE BALANCE
ADT SECURITY SERVICES	431.11 031573
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01654	4/02/24 LORL1697 202404 320-57200-51100	*	154.68
TOWELS AND MATS APR24
ALSCO	154.68 031574
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01553	4/01/24 02124630 202403 320-57200-41000	*	404.38
TV & INTERNET MAR24
CHARTER COMMUNICATIONS	404.38 031575
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01550	4/09/24 228790	202404 300-14100-10000	*	201.90
BREAD APR24
4/11/24 228791	202404 300-14100-10000	*	132.55
BREAD APR24
CHUCK INDEPENDENT BREAD DIST, LLC	334.45 031576
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01388	4/09/24 AR111020 202404 390-57200-54600	*	97.10
CONTRACT CHARGE APR24
DEX IMAGING	97.10 031577
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00097	4/03/24 294932	202404 340-57200-42600	*	78.94
SCORECARDS APR24
GOLF ASSOCIATES SCORECARD COMPANY	78.94 031578
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00194	4/03/24 PINV0130 202404 390-57200-47500	*	1,595.00 MYCO REPLENISH
GOLF VENTURES INC	1,595.00 031579
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01071	4/01/24 474	202404 310-57200-31700	*	83.33
GOLF FUND DISSEMIN. APR24
GOVERNMENTAL MANAGEMENT SERVICES	83.33 031580
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	9
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/11/24 00871	2/28/24 10196396 202404 390-57200-46000	*	270.28
HEX NUTS AND LOCKWASHERS
KIMBALL MIDWEST	270.28 031581
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01358	3/31/24 00119139 202404 390-57200-54200	*	40.19
AIR PRESSURE CONTROL
NEXAIR, LLC	40.19 031582
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01514	4/08/24 0261182- 202404 390-57200-47500	*	650.00
TURF CHEMICALS APR24
NOBLE TURF, LLC	650.00 031583
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00127	4/02/24 670904	202404 390-57200-46000	*	373.22
BRAKE DRUM
PRECISION	373.22 031584
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00808	4/11/24 036934	202404 300-10100-11000	*	202.00
PETTY CASH
PETTY CASH	202.00 031585
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01369	3/21/24 7875196S 202403 300-14200-10000	*	126.55
GOLF CLUB MAR24
3/29/24 7885204	202403 300-14200-10000	*	100.68
GOLF CLUB MAR24
SRIXON/CLEVELAND GOLF/XXIO	227.23 031586

4/11/24 00130	4/09/24	
	4/09/24	
	4/09/24	
	4/09/24	
	4/09/24	
	4/09/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
62206602 202404 300-14100-10001	*	155.05
SNACKS APR24
62206602 202404 300-14100-10200	*	357.04
BEVERAGES APR24
62206602 202404 330-57200-51050	*	203.31
PAPER APR24
62206602 202404 330-57200-51100	*	64.55
KITCHEN SUPPLIES APR24
62206602 202404 300-14100-10000	*	1,511.06
FOOD APR24
62206602 202404 330-57200-43100	*	7.75
FUEL APR24
SYSCO	2,298.76 031587
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01512	3/29/24 8807086	202403 390-57200-54600	*	2,131.96
TORO REELMASTER 5010-H
3/29/24 8807086	202403 390-57200-54600	*	484.12
2022 CUSHMAN SHUTTLE 6GAS
3/29/24 8807086	202403 390-57200-54600	*	21,568.60
RXV ELITE & RXV FREEDOM
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	10
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/29/24 8807086	202403 390-57200-54600	*	507.18
HAULER 800X GAS
THE HUNTINGTON NATIONAL BANK	24,691.86 031588
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01257	3/29/24 64648	202403 340-57200-46000	*	400.00
SERVICE FEE MAR24
THOR GUARD, INC.	400.00 031589

390-57200-54100	*	111.54	
390-57200-54100	*	114.68	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00807	3/28/24 30901209 202404
UNIFORM APR24 4/04/24 30901230 202404
UNIFORM APR24
UNIFIRST CORPORATION	226.22 031590
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00913	3/25/24 7264842	202403 310-57200-31900	*	4,089.11
TRUSTEE FEES
U.S. BANK	4,089.11 031591
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01244	4/11/24 15845900 202404 300-15100-00700	*	523,025.79
BALANCE DUE 5/1 DSP
VIERA EAST CDD - SERIES 2012	523,025.79 031592
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 01206	3/25/24 9243235- 202403 390-57200-47900	*	219.41
6 YARD DUMPSTER 1 WEEK
3/25/24 924915-0 202403 320-57200-34100	*	772.59
8 YARD DUMPSTER 3 WEEKS
WM CORPORATE SERVICES, INC.	992.00 031593
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01654	4/16/24 LORL1702 202404 320-57200-51100	*	154.68
MATS APR24
ALSCO	154.68 031594
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00448	4/08/24 I0627764 202404 390-57200-46000	*	206.36
BUSTER (A/15) (XX-CA)
ATCO INTERNATIONAL	206.36 031595
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01550	4/04/24 228789	202404 300-14100-10000	*	186.75

300-14100-10000	*	68.70	
300-14100-10000	*	256.85	

BREAD APR24 4/08/24 228793	202404
BREAD APR24 4/16/24 228792	202404
BREAD APR24
CHUCK INDEPENDENT BREAD DIST, LLC	512.30 031596
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01241	4/10/24 24APR-61 202404 320-57200-46000	*	275.00
WINDOW CLEANING APR24
CRYSTAL HI RISE, INC.	275.00 031597
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	11
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/18/24 00078	4/06/24 63439027 202404 330-57200-46000	*	535.00
DISHWASHER INSTALLATION
ECOLAB	535.00 031598
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01394	4/18/24 5015356	202404 390-57200-46500	*	180.74
COCKROACH/RODENT PROGRAM
4/18/24 5015356	202404 340-57200-46400	*	95.11
COCKROACH/RODENT PROGRAM
4/18/24 5015356	202404 330-57200-46400	*	95.11
COCKROACH/RODENT PROGRAM
ECOLAB	370.96 031599
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00076	4/10/24 820-814	202403 300-13100-10500	*	435.24
UTILITY CHARGES MAR24
FLORIDA CITY GAS	435.24 031600

4/18/24 00035	4/10/24	
	4/10/24	
	4/10/24	
	4/10/24	
	4/10/24	
	4/10/24	
	4/10/24	
	4/10/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
03449-33 202403 330-57200-43000	*	626.48
ELECTRICITY MAR24
03449-33 202403 340-57200-43000	*	626.42
ELECTRICITY MAR24
07938-52 202403 340-57200-43000	*	709.53
ELECTRICITY MAR24
10579-42 202403 300-11500-10000	*	42.69
ELECTRICITY MAR24
10579-42 202403 320-57200-43000	*	74.59
ELECTRICITY MAR24
83490-45 202403 390-57200-43000	*	2,456.09
ELECTRICITY MAR24
83490-45 202403 300-13100-10000	*	614.02
ELECTRICITY MAR24
91273-57 202403 340-57200-43000	*	28.19
ELECTRICITY MAR24
FPL	5,178.01 031601
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01214	4/10/24 2041941	202404 330-57200-51025	*	6.37
LIQOUR POUR SPOUTS
HOSPITALITY RESOURCE SUPPLY, INC	6.37 031602
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01514	4/15/24 0261637- 202404 390-57200-47500	*	1,885.00
MACROSORB FILTER APR24
NOBLE TURF, LLC	1,885.00 031603
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00127	4/15/24 671583	202404 390-57200-46000	*	595.51
GOLFCOURSE EQUIPMNT APR24
PRECISION	595.51 031604
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/18/24	PAGE	12
*** CHECK DATES 03/21/2024 - 04/18/2024 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/18/24 00603	4/17/24 193873	202404 390-57200-46000	*	79.98
MOWER EQUIPMENT APR24
ROCKLEDGE MOWER & SERVICE	79.98 031605
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01210	4/13/24 60011682 202404 320-57200-51000	*	143.60
OFFICE SUPPLIES APR24
STAPLES ADVANTAGE	143.60 031606
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00130	4/16/24 62208240 202404 300-14100-10000	*	160.73
SNACKS APR24
4/16/24 62208240 202404 300-14100-10200	*	70.64
BEVERAGES APR24
4/16/24 62208240 202404 330-57200-43100	*	7.75
FUEL APR24
4/16/24 62208240 202404 300-14100-10000	*	1,428.75
FOOD APR24
SYSCO	1,667.87 031607
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 00807	4/11/24 30901248 202404 390-57200-54100	*	153.29
UNIFORM APR24
4/18/24 30901266 202404 390-57200-54100	*	147.29
UNIFORM APR24
UNIFIRST CORPORATION	300.58 031608
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01558	4/11/24 50294204 202404 390-57200-54600	*	652.46
KUBOTA TRACTOR PAYMENT
WELLS FARGO FINANCIAL LEASING, INC.	652.46 031609
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01526	4/18/24 04182024 202404 300-13100-10000	*	225.00
PHONE REIMB FEB-APRIL
JIM MOLLER	225.00 031610
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/24 01210	4/11/24 76305634 202404 320-57200-51000	*	143.60
OFFICE SUPPLIES
STAPLES ADVANTAGE	143.60 031611
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	648,206.72
TOTAL FOR REGISTER	648,206.72

VIER --VIERA EAST-- HHENRY

Section B

Viera East
Community Development District

Unaudited Financial Reporting
March 31, 2024

Table of Contents

1

2-4

5

6

7

8

9-12

13

14-15

16-18

19

20

21

22

23

24

	Balance Sheet

	General Fund

	Capital Reserve

	Capital Reserve Check Register

	Debt Service Series 2020

	Capital Projects Series 2020

	Golf Course

	Restaurant 

	Month to Month- General Fund

	Month to Month- Golf Course

	Month to Month- Restaurant

	Month to Month- Proshop

	Month to Month- Marketing

	Long Term Debt Report

	Assessment Receipt Schedule

	Golf Course Prior Month/Year Comparisons

25		Restaurant Prior Month/Year Comparisons

Viera East
Community Development District Combined Balance Sheet
March 31, 2024

General Fund

Capital Reserve Fund

Debt Service Fund

Capital Projects Fund

Golf Course/ Recreation Fund

Totals Governmental Funds

Assets:
Cash:
Operating Account	

$	861,888	

$	-	

$	-	

$	-	

$	1,152,787	

$	2,014,675	
Capital Reserve Account	$	-	$	1,505,095	$	-	$	-	$	-	$	1,505,095	
Accounts Receivable	$	-	$	-	$	-	$	-	$	179	$	179	
Due from Capital Projects	$	-	$	75,920	$	-	$	-	$	-	$	75,920	
Due from Golf Course	$	4,503	$	426	$	-	$	-	$	-	$	4,929	
Due from General Fund	$	-	$	5,846	$	51,426	$	-	$	39,942	$	97,215	
Due from Other	$	-	$	-	$	-	$	-	$	11,436	$	11,436	
Prepaid Expenses	$	13,983	$	-	$	-	$	-	$	208,429	$	222,412	
Inventory- Pro Shop	$	-	$	-	$	-	$	-	$	64,210	$	64,210	
Inventory- Hook & Eagle
Investments:	$	-	$	-	$	-	$	-	$	17,729	$	17,729	
State Board of Administration Series 2012	$	-	$	131,771	$	-	$	-	$	-	$	131,771	
Reserve	$	-	$	-	$	-	$	-	$	287,652	$	287,652	
Benefit Assessment	$	-	$	-	$	-	$	-	$	71	$	71	
Bond Service	$	-	$	-	$	-	$	-	$	5,752	$	5,752	
Recreation Fees	$	-	$	-	$	-	$	-	$	82,532	$	82,532	
Series 2020													
Reserve	$	-	$	-	$	240,895	$	-	$	-	$	240,895	
Temporary Interest	$	-	$	-	$	354	$	-	$	-	$	354	
Bond Service	$	-	$	-	$	565,742	$	-	$	-	$	565,742	
Project	$	-	$	-	$	-	$	143,556	$	-	$	143,556	
Improvements (Net of Depreciation)	$	-	$	-	$	-	$	-	$	1,447,320	$	1,447,320	
Total Assets	$	880,374	$	1,719,058	$	858,417	$	143,556	$	3,318,040	$	6,919,445	
Liabilities:
Accounts Payable	
$	14,969	
$	33,484	
$	-	$	-	
$	37,778	
$	86,230	
Accrued Expenses	$	9,592	$	-	$	-	$	-	$	2,800	$	12,392	
Deferred Revenue- Season Advance	$	-	$	-	$	-	$	-	$	75,552	$	75,552	
Deferred Revenue- Special Assessment O&M	$	-	$	-	$	-	$	-	$	9,120	$	9,120	
Deferred Revenue- Special Assessment Debt	$	-	$	-	$	-	$	-	$	215,839	$	215,839	
Due to General Fund	$	-	$	-	$	-	$	-	$	4,502	$	4,502	
Due to Golf Course	$	39,942	$	-	$	-	$	-	$	-	$	39,942	
Due to Debt Service	$	51,426	$	-	$	-	$	-	$	-	$	51,426	
Due to Capital Reserve	$	5,846	$	-	$	-	$	75,920	$	426	$	82,192	
Accrued Interest Payable	$	-	$	-	$	-	$	-	$	42,187	$	42,187	
Accrued Principal Payable	$	-	$	-	$	-	$	-	$	245,000	$	245,000	
Accrued Payroll Payable	$	10,174	$	-	$	-	$	-	$	27,780	$	37,955	
Notes Payable	$	-	$	-	$	-	$	-	$	376,381	$	376,381	
Sales Tax Payable	$	-	$	-	$	-	$	-	$	56,433	$	56,433	
Event Deposits	$	-	$	-	$	-	$	-	$	2,587	$	2,587	
Bonds Payable- Series 2012	$	-	$	-	$	-	$	-	$	2,025,000	$	2,025,000	
Bond Discount	$	-	$	-	$	-	$	-	$	(8,854)	$	(8,854)	
Deferred Loss	$	-	$	-	$	-	$	-	$	(83,163)	$	(83,163)	
Total Liabilites	$	131,949	$	33,484	$	-	$	75,920	$	3,029,368	$	3,270,721	
Fund Balance:
Nonspendable:						
Prepaid Items	$	13,983	$	-	$	-	$	-	$	-	$	13,983	
Debt Service - Series 2020	$	-	$	-	$	858,417	$	-	$	-	$	858,417	
Capital Projects - Series 2020	$	-	$	-	$	-	$	67,636	$	-	$	67,636	
Assigned for:
Capital Reserves	$	-	$	1,685,574	$	-	$	-	$	-	
$	1,685,574	
Unassigned	$	734,441	$	-	$	-	$	-	$	288,672	$	1,023,113	
Total Fund Balances	$	748,425	$	1,685,574	$	858,417	$	67,636	$	288,672	$	3,648,724	
							
Total Liabilities & Fund Balance	$	880,374	$	1,719,058	$	858,417	$	143,556	$	3,318,040	$	6,919,445	

Restricted for:

1

Revenues:		
Maintenance Assessments	$	1,378,973	$	1,378,973	$	1,260,231	$	(118,742)	
Golf Course Administrative Services	$	56,280	$	28,140	$	28,140	$	0	
Donations for Park Materials	$	5,000	$	2,500	$	-	$	(2,500)	
Miscellaneous Income- Farmers Market	$	20,000	$	10,000	$	3,866	$	(6,134)	
Interest Income	$	100	$	50	$	1	$	(49)	
Total Revenues	$	1,460,353	$	1,419,663	$1,292,238	$	(127,425)	
Expenditures:					
General & Administrative:					
Supervisors Fees	$	30,519	$	15,260	$	10,846	$	4,414	
Engineering Fees	$	5,000	$	2,500	$	15,000	$	(12,500)	
Attorney's Fees	$	20,000	$	10,000	$	4,581	$	5,419	
Dissemination	$	1,000	$	500	$	500	$	0	
Trustee Fees	$	5,600	$	2,800	$	2,800	$	(0)	
Annual Audit	$	14,000	$	7,000	$	7,000	$	(0)	
Collection Agent	$	2,500	$	1,250	$	-	$	1,250	
Management Fees	$	109,754	$	54,877	$	54,877	$	(0)	
Postage	$	2,000	$	1,000	$	549	$	451	
Printing & Binding	$	2,500	$	1,250	$	54	$	1,196	
Insurance- Liability	$	10,368	$	5,184	$	4,560	$	624	
Legal Advertising	$	2,500	$	1,250	$	-	$	1,250	
Other Current Charges	$	750	$	375	$	862	$	(487)	
Office Supplies	$	1,500	$	750	$	1,060	$	(310)	
Dues & Licenses	$	175	$	88	$	175	$	(88)	
Information Technology	$	4,509	$	2,254	$	2,351	$	(97)	
Total General & Administrative	$	212,675	$	106,337	$	105,215	$	1,122	

Operations & Maintenance					
Operating Expenditures					
Salaries	$	168,699	$	84,350	$	80,489	$	3,861	
Administration Fee	$	1,228	$	614	$	424	$	191	
FICA Expense	$	12,905	$	6,453	$	6,631	$	(179)	
Health Insurance	$	10,000	$	5,000	$	4,824	$	176	
Workers Compensation	$	3,348	$	1,674	$	1,370	$	304	
Unemployment	$	1,078	$	539	$	504	$	35	
Retirement Contribution	$	5,061	$	2,530	$	-	$	2,530	
Other Contractual	$	12,000	$	6,000	$	3,451	$	2,549	
Marketing- Lifestyle/Amenities	$	75,000	$	37,500	$	37,266	$	234	
Uniforms	$	500	$	250	$	168	$	82	
Subtotal Field Expenditures	$	289,819	$	144,909	$	135,126	$	9,784	
Maintenance Expenditures					
Canal Maintenance	$	14,000	$	7,000	$	-	$	7,000	
Lake Bank Restoration	$	164,000	$	154,750	$	154,750	$	-	
Lake Bank Education Project	$	8,000	$	4,000	$	-	$	4,000	
Environmental Services	$	20,000	$	10,000	$	942	$	9,058	
Water Management System	$	132,000	$	66,000	$	66,764	$	(764)	
Midge Control	$	10,000	$	5,000	$	-	$	5,000	
Contingencies	$	2,000	$	1,000	$	2,502	$	(1,502)	
Fire Line Management	$	3,500	$	1,750	$	-	$	1,750	
Basin Repair	$	3,000	$	1,500	$	-	$	1,500	
Subtotal Maintenance Expenditures	$	356,500	$	251,000	$	224,957	$	26,043	

Grounds Maintenance Expenditures		
Salaries	$	222,718	$	111,359	$	97,614	$	13,745	
Bonus Program	$	-	$	-	$	41,823	$	(41,823)	
Administrative Fees	$	2,320	$	1,160	$	950	$	210	
FICA	$	18,958	$	9,479	$	8,045	$	1,434	
Health Insurance	$	17,975	$	8,988	$	13,210	$	(4,223)	
Workers Compensation	$	4,420	$	2,210	$	1,646	$	564	
Unemployment	$	2,484	$	1,242	$	1,210	$	32	
Retirement Contribution	$	6,682	$	3,341	$	-	$	3,341	
Telephone	$	13,000	$	6,500	$	7,494	$	(994)	
Utilities	$	15,000	$	7,500	$	4,151	$	3,349	
Property Appraiser	$	1,990	$	995	$	1,989	$	(994)	
Insurance- Property	$	3,411	$	1,706	$	1,796	$	(90)	
Repairs	$	25,000	$	12,500	$	7,815	$	4,685	
Fuel	$	21,000	$	10,500	$	7,191	$	3,309	
Park Maintenance	$	45,000	$	22,500	$	13,186	$	9,314	
Sidewalk Repair	$	10,000	$	5,000	$	-	$	5,000	
Chemicals	$	4,000	$	2,000	$	749	$	1,251	
Contingencies	$	5,000	$	2,500	$	5,642	$	(3,142)	
Refuse	$	12,000	$	6,000	$	5,500	$	500	
Office Supplies	$	500	$	250	$	-	$	250	
Uniforms	$	3,000	$	1,500	$	1,948	$	(448)	
Fire Alarm System	$	7,500	$	3,750	$	3,146	$	604	
Rain Bird Pump System	$	27,585	$	13,792	$	14,250	$	(458)	
Park Materials	$	10,000	$	5,000	$	-	$	5,000	
Bay Hill Flow Way Maintenance	$	25,000	$	12,500	$	-	$	12,500	
Subtotal Grounds Maintenance Expenditures	$	504,542	$	252,271	$	239,356	$	12,915	
					
Total Operations & Maintenance	$	1,150,861	$	648,181	$	599,439	$	48,742	
					
Total Expenditures	$	1,363,536	$	754,518	$	704,654	$	49,864	
					
Excess (Deficiency) of Revenues over Expenditures	$	96,816		$	587,584		
Other Financing Sources/(Uses):

Transfer In/(Out)- Capital Reserve	

$	(96,816)	

$	(96,816)	

$	(96,816)	

$	0	
Total Other Financing Sources/(Uses)	$	(96,816)	$	(96,816)	$	(96,816)	$	0	
					
Net Change in Fund Balance	$	-		$	490,768		
					
Fund Balance - Beginning	$	-		$	257,657		
					
Fund Balance - Ending	$	-		$	748,425		

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/24	Thru 03/31/24	Variance	

Revenues		
Interest	$	500	$	250	$	3,044	$	2,794	
Total Revenues	$	500	$	250	$	3,044	$	2,794	
Expenditures:					
Capital Outlay	$	100,000	$	85,714	$	57,571	$	28,143	
Truck Maintenance	$	25,000	$	21,429	$	-	$	21,429	
Sign Project	$	20,000	$	17,143	$	-	$	17,143	
Total Expenditures	$	145,000	$	85,714	$	57,571	$	28,143	
					
Excess (Deficiency) of Revenues over Expenditures	$	(144,500)		$	(54,527)		
Other Financing Sources/(Uses)					
Transfer In/(Out)- General Fund	$	96,816	$	96,816	$	96,816	$	(0)	
Transfer In/(Out)- Golf Course	$	140,691	$	140,691	$	140,691	$	-	
Total Other Financing Sources (Uses)	$	237,508	$	237,508	$	237,507	$	(0)	
					
Net Change in Fund Balance	$	93,008		$	182,980		
					
Fund Balance - Beginning	$	1,570,109		$	1,502,594		
					
Fund Balance - Ending	$	1,663,117		$	1,685,574		

Capital Outlay Check Register Detail
For The Period Ending March 31, 2024

Check

Amount

Detail

Vendor

Date

10/16/23	US Foods	Hood Range	$	16,851.33	
11/30/23	Wesco Turf, Inc	Conveyor/Swivel/Caddy	$	7,236.06	
4/11/24	Wesco Turf, Inc	Kubota Workman HDX	$	33,483.78	
Total	$	57,571.17	

Viera East
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/24	Thru 03/31/24	Variance	

Revenues:					
Assessments - Tax Roll	$	655,615	$	655,615	$	599,161	$	(56,454)	
Interest	$	500	$	250	$	11,946	$	11,696	
Total Revenues	$	656,115	$	655,865	$	611,107	$	(44,758)	

Expenditures:					
Interest - 11/1	$	85,558	$	85,558	$	85,558	$	-	
Principal - 5/1	$	475,000	$	-	$	-	$	-	
Interest - 5/1	$	85,558	$	-	$	-	$	-	
Total Expenditures	$	646,115	$	85,558	$	85,558	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	10,000		$	525,549		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	10,000		$	525,549		
					
Fund Balance - Beginning	$	93,497		$	332,868		
					
Fund Balance - Ending	$	103,497		$	858,417		

Viera East
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/24	Thru 03/31/24	Variance	

Revenues		
Developer Contributions	$	-	$	-	$	-	$	-	
Interest	$	-	$	-	$	7,534	$	7,534	
Total Revenues	$	-	$	-	$	7,534	$	7,534	

Expenditures:					
Capital Outlay	$	-	$	-	$	201,040	$	(201,040)	
Total Expenditures	$	-	$	-	$	201,040	$	(201,040)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(193,506)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	(193,506)		
					
Fund Balance - Beginning	$	-	$	261,143		
					
Fund Balance - Ending	$	-	$	67,636		

Current Month	
Prorated Budget	Actual	
March 2024	March 2024	Variance	

Year- to - Date	
Prorated Budget	Actual	
Thru 03/31/24	Thru 03/31/24	Variance	

$	300,929	$  291,970	$	(8,960)	

$  1,334,618	$  1,250,664	$	(83,953)	

$	10,196	$	13,293	$	(3,097)	

$	61,176	$	58,598	$	2,578	

							
	Adopted										
	Budget										

Number of Rounds
Paid Rounds	

35,250		

4,583		

5,034	

452		

19,349	

21,820	

2,471	
Member Rounds	10,000		1,300		295	(1,005)		5,489	1,740	(3,749)	
Comp Rounds Revenue per Round Paid Rounds	3,000

$	50		390

$54		120

$51	(270)

(2)		1,647

$56	568

$48	(1,079)

(8)	
Revenues:											
Greens Fees	$	1,863,778		$	246,019		$  257,913	$	11,894		$	1,087,515	$  1,054,875	$	(32,639)	
Gift Cards- Sales	$	25,750		$	3,399		$	190	$	(3,209)		$	15,025	$	10,843	$	(4,183)	
Gift Cards- Usage	$	(25,750)		$	(3,399)		$	(1,056)	$	2,343		$	(15,025)	$	(7,245)	$	7,780	
Season Advance/Trail Fees	$	150,000		$	19,800		$	2,781	$	(17,019)		$	87,525	$	46,410	$	(41,115)	
Associate Memberships	$	42,000		$	5,544		$	2,071	$	(3,473)		$	24,507	$	14,646	$	(9,861)	
Driving Range	$	82,400		$	10,877		$	11,353	$	476		$	48,080	$	47,976	$	(105)	
Golf Lessons	$	2,163		$	286		$	1,170	$	884		$	1,262	$	3,770	$	2,508	
Merchandise Sales	$	118,450		$	15,635		$	16,818	$	1,182		$	69,116	$	70,571	$	1,455	
Assessments -Recreation Operating	$	18,239		$	1,519		$	1,520	$	1		$	9,116	$	9,120	$	4	
Miscellaneous Income	$	15,000		$	1,250		$	(791)	$	(2,040)		$	7,497	$	(300)	$	(7,797)	
Total Revenues	$	2,292,030										

Expenditures:											
General Expenditures:											
Other Contractual Services	$	20,000		$	1,666		$	944	$	722		$	9,996	$	6,030	$	3,966	
Telephone	$	2,500		$	208		$	743	$	(534)		$	1,250	$	2,425	$	(1,176)	
Utilities	$	5,400		$	450		$	381	$	69		$	2,699	$	2,038	$	661	
Repairs & Maintenance	$	15,000		$	1,250		$	275	$	975		$	7,497	$	3,031	$	4,466	
Bank Charges	$	45,000		$	3,749		$	7,403	$	(3,655)		$	22,491	$	30,109	$	(7,618)	
Office Supplies	$	4,500		$	375		$	198	$	176		$	2,249	$	859	$	1,390	
Operating Supplies	$	4,000		$	333		$	617	$	(284)		$	1,999	$	4,293	$	(2,293)	
Dues, Licenses & Subscriptions	$	9,500		$	791		$	1,577	$	(785)		$	4,748	$	5,881	$	(1,133)	
Drug Testing- All departments	$	500		$	42		$	-	$	42		$	250	$	-	$	250	
Training, Education & Employee Relations	$	9,000		$	750		$	-	$	750		$	4,498	$	600	$	3,898	
Contractual Security	$	4,000		$	333		$	1,061	$	(728)		$	1,999	$	2,094	$	(95)	
IT Services	$	3,000		$	250		$	95	$	155		$	1,499	$	1,237	$	262	
Subtotal General Expenditures	$	122,400										
				
9							

9

$	18,088	$	18,586	$	(498)	

$	108,528	$	112,696	$	(4,168)	

$	28,284	$	31,879	$	(3,595)	

$	169,704	$	171,293	$	(1,590)	

$	43,529	$	54,178	$	(10,649)	

$	261,173	$	255,552	$	5,621	

$	7,497	$	10,814	$	(3,317)	

$	44,982	$	53,732	$	(8,750)	

Budget

Adopted

Current Month	
Prorated Budget	Actual	
March 2024	March 2024	Variance	

 
Year- to - Date	
Prorated Budget	Actual	
Thru 03/31/24	Thru 03/31/24	Variance	

Administrative Expenditures:

Legal Fees	

$	1,500		

$	125	

$	-	

$	125		

$	750	

$	-	

$	750	
Arbitrage	$	600		$	50	$	50	$	(0)		$	300	$	300	$	(0)	
Dissemination	$	1,000		$	83	$	83	$	(0)		$	500	$	500	$	(0)	
Trustee Fees	$	4,100		$	342	$	342	$	(0)		$	2,049	$	2,050	$	(1)	
Annual Audit	$	5,000		$	417	$	417	$	(0)		$	2,499	$	2,500	$	(1)	
Golf Course Administrative Services	$	56,280		$	4,688	$	4,690	$	(2)		$	28,129	$	28,140	$	(11)	
Insurance	$	133,663		$	11,134	$	12,148	$	(1,014)		$	66,805	$	74,924	$	(8,119)	
Property Taxes	$	15,000		$	1,250	$	856	$	393		$	7,497	$	4,282	$	3,215	
Subtotal Administrative Expenditures	$	217,143									
										
Total General & Administrative	$	339,543									

Operations & Maintenance										
Golf Operations Expenditures
Salaries	

$	306,020		

$	25,491	

$	31,620	

$	(6,128)		

$	152,949	

$	149,618	

$	3,330	
Administrative Fee	$	12,876		$	1,073	$	1,225	$	(152)		$	6,435	$	6,826	$	(391)	
FICA Expense	$	22,509		$	1,875	$	2,419	$	(544)		$	11,250	$	12,112	$	(862)	
Health Insurance	$	12,632		$	1,052	$	687	$	365		$	6,313	$	3,589	$	2,725	
Workers Compensation	$	5,890		$	491	$	500	$	(9)		$	2,944	$	2,057	$	887	
Unemployment	$	10,828		$	902	$	901	$	1		$	5,412	$	3,953	$	1,459	
Golf Printing	$	2,500		$	208	$	-	$	208		$	1,250	$	-	$	1,250	
Utilities	$	22,500		$	1,874	$	1,573	$	302		$	11,246	$	9,791	$	1,454	
Repairs	$	1,000		$	83	$	400	$	(317)		$	500	$	523	$	(23)	
Pest Control	$	1,300		$	108	$	95	$	13		$	650	$	571	$	79	
Supplies	$	12,000		$	1,000	$	1,773	$	(773)		$	5,998	$	10,415	$	(4,417)	
Uniforms	$	1,500		$	125	$	-	$	125		$	750	$	-	$	750	
Training, Education & Employee Relations	$	9,000		$	750	$	-	$	750		$	4,498	$	-	$	4,498	
Cart Lease	$	87,000		$	7,247	$	11,711	$	(4,464)		$	43,483	$	50,635	$	(7,153)	
Cart Maintenance	$	5,000		$	417	$	1,043	$	(626)		$	2,499	$	1,585	$	914	
Driving Range	$	10,000		$	833	$	233	$	600		$	4,998	$	3,878	$	1,120	
Subtotal Golf Operations Expenditures	$	522,555									

Merchandise Sales
Cost of Goods Sold	

$	90,000		

$	7,497	

$	10,814	

$	(3,317)		

$	44,982	

$	53,732	

$	(8,750)	
Subtotal Merchandise Sales	$	90,000									

$	99,355	$	90,191	$	9,164	

$	596,132	$	540,191	$	55,940	

$	150,381	$  155,183	$	(4,802)	

$	902,287	$	849,476	$	52,811	

$	178,665	$  187,062	$	(8,397)	

$  1,071,991	$  1,020,769	$	51,221	

$  104,908	

$	229,895	

Budget

Adopted

Current Month	
Prorated Budget	Actual	
March 2024	March 2024	Variance	

 
Year- to - Date	
Prorated Budget	Actual	
Thru 03/31/24	Thru 03/31/24	Variance	

Golf Course Maintenance Expenditures		
Salaries	$	466,847		$	38,888	$	37,228	$	1,661		$	233,330	$	216,742	$	16,588	
Administrative Fees	$	5,368		$	447	$	419	$	28		$	2,683	$	2,616	$	67	
FICA Expense	$	37,693		$	3,140	$	2,851	$	289		$	18,839	$	17,523	$	1,316	
Employee Insurance	$	38,695		$	3,223	$	3,143	$	80		$	19,340	$	19,376	$	(37)	
Workers Compensation	$	9,328		$	777	$	587	$	190		$	4,662	$	3,611	$	1,051	
Unemployment	$	7,160		$	596	$	295	$	301		$	3,579	$	3,191	$	387	
Utilities/Water	$	30,000		$	2,499	$	1,924	$	575		$	14,994	$	14,073	$	921	
Repairs	$	48,000		$	3,998	$	2,870	$	1,129		$	23,990	$	21,248	$	2,742	
Restaurant Repairs	$	7,500		$	625	$	38	$	587		$	3,749	$	4,707	$	(959)	
Fuel & Oil	$	40,000		$	3,332	$	1,387	$	1,945		$	19,992	$	14,099	$	5,893	
Pest Control	$	1,800		$	150	$	160	$	(10)		$	900	$	959	$	(60)	
Irrigation/Drainage	$	20,000		$	1,666	$	614	$	1,052		$	9,996	$	6,189	$	3,807	
Sand and Topsoil	$	26,500		$	2,207	$	1,098	$	1,110		$	13,245	$	5,786	$	7,459	
Flower/Mulch	$	7,000		$	583	$	-	$	583		$	3,499	$	1,592	$	1,907	
Fertilizer	$	175,000		$	14,578	$	10,736	$	3,842		$	87,465	$	66,255	$	21,210	
Seed/Sod	$	10,000		$	833	$	-	$	833		$	4,998	$	-	$	4,998	
Trash Removal	$	3,000		$	250	$	219	$	30		$	1,499	$	1,316	$	183	
Contingency	$	7,500		$	625	$	3,696	$	(3,071)		$	3,749	$	6,376	$	(2,628)	
First Aid	$	800		$	67	$	28	$	39		$	400	$	63	$	337	
Operating Supplies	$	20,000		$	1,666	$	1,998	$	(332)		$	9,996	$	4,553	$	5,443	
Training	$	9,000		$	750	$	740	$	9		$	4,498	$	1,432	$	3,067	
Janitorial Supplies	$	1,000		$	83	$	-	$	83		$	500	$	161	$	339	
Janitorial Services	$	20,000		$	1,666	$	2,749	$	(1,083)		$	9,996	$	16,026	$	(6,030)	
Soil & Water Testing	$	1,000		$	83	$	-	$	83		$	500	$	-	$	500	
Uniforms	$	10,000		$	833	$	528	$	305		$	4,998	$	4,713	$	285	
Equipment Rental	$	2,000		$	167	$	29	$	137		$	1,000	$	226	$	773	
Equipment Lease	$	187,550		$	15,623	$	16,855	$	(1,232)		$	93,737	$	107,358	$	(13,620)	
Subtotal Grounds Maintenance Expenditures	$	1,192,741									
										
Total Operations & Maintenance	$	1,805,296									
										
Total Expenditures	$	2,144,839									
										
Excess (Deficiency) of Revenues over Expenditures	$	147,191									

Current Month	
Prorated Budget	Actual	
March 2024	March 2024	Variance	

Year- to - Date	
Prorated Budget	Actual	
Thru 03/31/24	Thru 03/31/24	Variance	

$	(141,233)	$ (137,688)	$	3,545	

$	(143,940)	$	(122,253)	$	21,687	

$  (32,781)	

$	107,642	

	

$	177,732	

	

$	285,374	

						
	Adopted									
	Budget									

Other Financing Sources/(Uses):										
Assessments -Recreation Debt Service	$	560,250		$	46,669	$	49,100	$	2,431		$	280,013	$	294,598	$	14,585	
Interest Income	$	1,000		$	83	$	1,216	$	1,133		$	500	$	7,716	$	7,216	
Transfer In/(Out)- Capital Reserve	$	(140,691)		$	(140,691)	$ (140,691)	$	-		$	(140,691)	$	(140,691)	$	-	
Interest Expense	$	(77,750)		$	(6,477)	$	(6,479)	$	(3)		$	(38,859)	$	(38,875)	$	(16)	
Principal Expense	$	(490,000)		$	(40,817)	$	(40,833)	$	(16)		$	(244,902)	$	(245,000)	$	(98)	
Total Other Financing Sources/(Uses)	$	(147,191)									
										
Net Change in Fund Balance	$	-									
										
Fund Balance - Beginning	$	-									
										
Fund Balance - Ending	$	-									

Viera East
Community Development District Restaurant- Hook and Eagle
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/24	Thru 03/31/24	Variance	

Revenues:					
Food Sales	$	334,093	$	167,047	$	224,286	$	57,240	
Snack Sales	$	10,000	$	5,000	$	4,251	$	(749)	
Wine Sales	$	31,005	$	15,503	$	27,040	$	11,537	
Beer Sales	$	179,140	$	89,570	$	71,583	$	(17,987)	
Beverage Sales	$	12,402	$	6,201	$	3,174	$	(3,027)	
Liquor Sales	$	92,220	$	46,110	$	69,607	$	23,497	
Miscellaneous Income	$	-	$	-	$	426	$	426	
Total Revenues	$	658,860	$	329,430	$400,368	$	70,938	

Expenditures:					
Restaurant Expenditures:					
Restaurant Manager Contract	$	65,000	$	32,500	$	10,833	$	21,667	
Salaries	$	183,610	$	91,805	$	147,713	$	(55,908)	
Administrative Fee	$	8,034	$	4,017	$	3,316	$	701	
FICA Expense	$	15,217	$	7,609	$	16,788	$	(9,179)	
Health Insurance	$	8,813	$	4,407	$	6,426	$	(2,020)	
Workers Compensation	$	2,336	$	1,168	$	2,374	$	(1,206)	
Unemployment	$	5,750	$	2,875	$	3,915	$	(1,040)	
Telephone	$	5,250	$	2,625	$	3,190	$	(565)	
Utilities	$	10,000	$	5,000	$	5,266	$	(266)	
Pest Control	$	1,200	$	600	$	571	$	29	
Merchant Fees	$	27,500	$	13,750	$	11,996	$	1,754	
Equipment Lease	$	1,500	$	750	$	415	$	335	
Kitchen Equipment/Supplies	$	3,000	$	1,500	$	3,298	$	(1,798)	
Paper & Plastic Supplies	$	10,000	$	5,000	$	8,512	$	(3,512)	
Operating Supplies	$	25,000	$	12,500	$	6,546	$	5,954	
First Aid	$	500	$	250	$	-	$	250	
Entertainment	$	14,400	$	7,200	$	-	$	7,200	
Delivery/Gas	$	6,000	$	3,000	$	761	$	2,239	
Dues & License	$	5,000	$	2,500	$	5,687	$	(3,187)	
Total Restaurant Expenditures	$	398,110	$	199,055	$	237,606	$	(38,551)	

Cost of Goods Sold:					
Food Cost	$	132,750	$	66,375	$	87,038	$	(20,663)	
Snack Cost	$	5,000	$	2,500	$	1,685	$	815	
Beverage Cost	$	16,000	$	8,000	$	16,029	$	(8,029)	
Beer Cost	$	71,000	$	35,500	$	25,470	$	10,030	
Wine Cost	$	5,000	$	2,500	$	2,434	$	66	
Liquor Cost	$	31,000	$	15,500	$	26,808	$	(11,308)	
Total Operations & Maintenance	$	260,750	$	130,375	$	159,464	$	(29,089)	
					
Total Expenditures	$	658,860	$	329,430	$	397,070	$	(67,640)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	3,297		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	3,297		
					
Fund Balance - Beginning	$	-		$	-		
					
Fund Balance - Ending	$	-		$	3,297		

13

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Maintenance Assessments	$	-	$	314,324	$	881,000	$	30,553	$	20,776	$	13,579	$	-	$	-	$	-	$	-	$	-	$	-	$  1,260,231	
Golf Course Administrative Services	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	28,140	
Donations for Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous Income- Farmers Market	$	-	$	3,326	$	-	$	-	$	215	$	325	$	-	$	-	$	-	$	-	$	-	$	-	$	3,866	
Interest Income	$	-	$	-	$	-	$	0	$	0	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1	
Total Revenues	$	4,690	$	322,340	$	885,690	$	35,243	$	25,681	$	18,594	$	-	$	-	$	-	$	-	$	-	$	-	$  1,292,238	

Expenditures:								
General & Administrative:								
Supervisors Fees	$	2,467	$	1,467	$	1,289	$	2,188	$	1,946	$	1,489	$	-  $	-  $	-  $	-  $	-  $	-  $	10,846	
Engineering Fees	$	-	$	1,000	$	-	$	9,800	$	4,200	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	15,000	
Attorney's Fees	$	3,048	$	1,422	$	111	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,581	
Dissemination	$	83	$	83	$	83	$	83	$	83	$	83	$	-  $	-  $	-  $	-  $	-  $	-  $	500	
Trustee Fees	$	467	$	467	$	467	$	467	$	467	$	467	$	-  $	-  $	-  $	-  $	-  $	-  $	2,800	
Annual Audit	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	-  $	-  $	-  $	-  $	-  $	-  $	7,000	
Collection Agent	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	-  $	-  $	-  $	-  $	-  $	-  $	54,877	
Postage	$	1	$	151	$	-	$	42	$	340	$	15	$	-  $	-  $	-  $	-  $	-  $	-  $	549	
Printing & Binding	$	42	$	12	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	54	
Insurance- Liability	$	760	$	760	$	760	$	760	$	760	$	760	$	-  $	-  $	-  $	-  $	-  $	-  $	4,560	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	25	$	148	$	130	$	200	$	163	$	196	$	-  $	-  $	-  $	-  $	-  $	-  $	862	
Office Supplies	$	937	$	-	$	62	$	-	$	-	$	62	$	-  $	-  $	-  $	-  $	-  $	-  $	1,060	
Dues & Licenses	$	-	$	175	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Information Technology	$	376	$	472	$	376	$	376	$	376	$	376	$	-  $	-  $	-  $	-  $	-  $	-  $	2,351	
Total General & Administrative	$	18,519	$	16,470	$	13,591	$	24,228	$	18,648	$	13,761	$	-  $	-  $	-  $	-  $	-  $	-  $	105,215	

Operations & Maintenance								
Operating Expenditures
Salaries	

$	13,456	

$	13,196	

$	13,621	

$	13,009	

$	12,378	

$	14,828	

$	-  $	-  $	-  $	-  $	-  $	-  $	80,489	
Administration Fee	$	67	$	65	$	74	$	74	$	68	$	76	$	-  $	-  $	-  $	-  $	-  $	-  $	424	
FICA Expense	$	1,029	$	1,483	$	1,042	$	995	$	947	$	1,134	$	-  $	-  $	-  $	-  $	-  $	-  $	6,631	
Health Insurance	$	743	$	743	$	819	$	924	$	848	$	748	$	-  $	-  $	-  $	-  $	-  $	-  $	4,824	
Workers Compensation	$	213	$	306	$	215	$	206	$	196	$	234	$	-  $	-  $	-  $	-  $	-  $	-  $	1,370	
Unemployment	$	-	$	-	$	189	$	263	$	52	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	504	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Contractual	$	550	$	550	$	746	$	429	$	575	$	601	$	-  $	-  $	-  $	-  $	-  $	-  $	3,451	
Marketing- Lifestyle/Amenities	$	7,816	$	4,893	$	6,358	$	5,346	$	5,483	$	7,370	$	-  $	-  $	-  $	-  $	-  $	-  $	37,266	
Uniforms	$	80	$	87	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	168	
Subtotal Operating Expenditures	$	23,954	$	21,324	$	23,064	$	21,247	$	20,547	$	24,991	$	-  $	-  $	-  $	-  $	-  $	-  $	135,126	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Maintenance Expenditures
Canal Maintenance	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Lake Bank Restoration	$	-	$	-	$	-	$	98,640	$	56,110	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	154,750	
Lake Bank Education Project	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Environmental Services	$	-	$	497	$	267	$	178	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	942	
Water Management System	$	11,526	$	10,624	$	11,684	$	10,624	$	9,984	$	12,324	$	-  $	-  $	-  $	-  $	-  $	-  $	66,764	
Midge Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Contingencies	$	1,452	$	-	$	-	$	1,050	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	2,502	
Fire Line Management	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Basin Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Maintenance Expenditures	$	12,977	$	11,121	$	11,951	$	110,492	$	66,094	$	12,324	$	-  $	-  $	-  $	-  $	-  $	-  $	224,957	

Grounds Maintenance Expenditures
Salaries	

$	16,087	

$	15,773	

$	16,670	

$	15,828	

$	14,981	

$	18,275	

$	-  $	-  $	-  $	-  $	-  $	-  $	97,614	
Bonus Program	$	-	$	41,823	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	41,823	
Administrative Fees	$	161	$	156	$	178	$	178	$	92	$	184	$	-  $	-  $	-  $	-  $	-  $	-  $	950	
FICA	$	1,231	$	1,712	$	1,275	$	1,211	$	1,218	$	1,398	$	-  $	-  $	-  $	-  $	-  $	-  $	8,045	
Health Insurance	$	2,016	$	2,016	$	2,358	$	2,408	$	2,354	$	2,059	$	-  $	-  $	-  $	-  $	-  $	-  $	13,210	
Workers Compensation	$	254	$	353	$	263	$	250	$	237	$	289	$	-  $	-  $	-  $	-  $	-  $	-  $	1,646	
Unemployment	$	-	$	-	$	132	$	664	$	269	$	144	$	-  $	-  $	-  $	-  $	-  $	-  $	1,210	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Telephone	$	1,096	$	1,229	$	1,454	$	1,229	$	1,265	$	1,221	$	-  $	-  $	-  $	-  $	-  $	-  $	7,494	
Utilities	$	753	$	863	$	746	$	718	$	284	$	788	$	-  $	-  $	-  $	-  $	-  $	-  $	4,151	
Property Appraiser	$	-	$	-	$	1,989	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,989	
Insurance- Property	$	299	$	299	$	299	$	299	$	299	$	299	$	-  $	-  $	-  $	-  $	-  $	-  $	1,796	
Repairs	$	3,281	$	1,151	$	725	$	1,719	$	543	$	395	$	-  $	-  $	-  $	-  $	-  $	-  $	7,815	
Fuel	$	1,625	$	762	$	1,211	$	639	$	2,272	$	683	$	-  $	-  $	-  $	-  $	-  $	-  $	7,191	
Park Maintenance	$	1,800	$	1,800	$	1,800	$	2,954	$	1,800	$	3,032	$	-  $	-  $	-  $	-  $	-  $	-  $	13,186	
Sidewalk Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Chemicals	$	-	$	172	$	-	$	-	$	-	$	577	$	-  $	-  $	-  $	-  $	-  $	-  $	749	
Contingencies	$	354	$	375	$	2,376	$	-	$	2,537	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	5,642	
Refuse	$	375	$	750	$	750	$	1,125	$	1,225	$	1,275	$	-  $	-  $	-  $	-  $	-  $	-  $	5,500	
Office Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Uniforms	$	321	$	482	$	321	$	241	$	364	$	219	$	-  $	-  $	-  $	-  $	-  $	-  $	1,948	
Fire Alarm System	$	-	$	1,611	$	512	$	512	$	512	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,146	
Rain Bird Pump System	$	2,298	$	2,298	$	2,298	$	2,528	$	2,528	$	2,298	$	-  $	-  $	-  $	-  $	-  $	-  $	14,250	
Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Bay Hill Flow Way Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Grounds Maintenance Expenditures	$	31,951	$	73,627	$	35,358	$	32,503	$	32,779	$	33,138	$	-  $	-  $	-  $	-  $	-  $	-  $	239,356	
								
Total Operations & Maintenance	$	68,882	$	106,071	$	70,372	$	164,242	$	119,420	$	70,452	$	-  $	-  $	-  $	-  $	-  $	-  $	599,439	
								
Total Expenditures	$	87,401	$	122,541	$	83,963	$	188,469	$	138,068	$	84,213	$	-  $	-  $	-  $	-  $	-  $	-  $	704,654	
								
Excess (Deficiency) of Revenues over Expenditures	$	(82,711)	$	199,799	$	801,727	$	(153,226)	$	(112,387)	$	(65,619)	$	-  $	-  $	-  $	-  $	-  $	-  $	587,584	

Other Financing Sources/Uses:								
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	(96,816)	$	-  $	-  $	-  $	-  $	-  $	-  $	(96,816)	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	(96,816)	$	-  $	-  $	-  $	-  $	-  $	-  $	(96,816)	
								
Net Change in Fund Balance	$	(82,711)	$	199,799	$	801,727	$	(153,226)	$	(112,387)	$	(162,435)	$	-  $	-  $	-  $	-  $	-  $	-  $	490,768	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Number of Rounds
Paid Rounds	
3,421	
2,455	
3,147	
3,318	
4,445	
5,034	
-	
-	
-	
-	
-	
-	
21,820	
Member Rounds	304	317	294	254	276	295	-	-	-	-	-	-	1,740	
Comp Rounds Revenue per Round Paid Rounds	32

$35	105

$55	92

$48	105

$48	114

$51	120

$51	-

$0	-

$0	-

$0	-

$0	-

$0	-

$0	568

$48	
Revenues:														
Greens Fees	$	120,432	$	135,971	$	151,691	$	160,657	$	228,212	$	257,913	$	-	$	-	$	-	$	-	$	-	$	-	$	1,054,875	
Gift Cards- Sales	$	404	$	119	$	7,071	$	2,228	$	831	$	190	$	-	$	-	$	-	$	-	$	-	$	-	$	10,843	
Gift Cards- Usage	$	(1,507)	$	(297)	$	(415)	$	(2,549)	$	(1,422)	$	(1,056)	$	-	$	-	$	-	$	-	$	-	$	-	$	(7,245)	
Season Advance/Trail Fees	$	12,545	$	11,527	$	8,324	$	7,180	$	4,052	$	2,781	$	-	$	-	$	-	$	-	$	-	$	-	$	46,410	
Associate Memberships	$	2,671	$	2,632	$	1,060	$	3,051	$	3,161	$	2,071	$	-	$	-	$	-	$	-	$	-	$	-	$	14,646	
Driving Range	$	6,379	$	5,479	$	6,785	$	7,132	$	10,848	$	11,353	$	-	$	-	$	-	$	-	$	-	$	-	$	47,976	
Golf Lessons	$	-	$	210	$	600	$	960	$	830	$	1,170	$	-	$	-	$	-	$	-	$	-	$	-	$	3,770	
Merchandise Sales	$	9,027	$	10,121	$	12,471	$	8,859	$	13,275	$	16,818	$	-	$	-	$	-	$	-	$	-	$	-	$	70,571	
Assessments -Recreation Operating	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	-	$	-	$	-	$	-	$	-	$	-	$	9,120	
Miscellaneous Income	$	239	$	1,181	$	(862)	$	(202)	$	134	$	(791)	$	-	$	-	$	-	$	-	$	-	$	-	$	(300)	
Total Revenues	$	151,709	$	168,464	$	188,246	$	188,835	$	261,441	$	291,970	$	-	$	-	$	-	$	-	$	-	$	-	$	1,250,664	

Expenditures:								
General Expenditures:								
Other Contractual Services	$	842	$	893	$	1,039	$	722	$	1,590	$	944	$	-  $	-  $	-  $	-  $	-  $	-  $	6,030	
Telephone	$	330	$	338	$	338	$	338	$	338	$	743	$	-  $	-  $	-  $	-  $	-  $	-  $	2,425	
Utilities	$	297	$	283	$	304	$	387	$	386	$	381	$	-  $	-  $	-  $	-  $	-  $	-  $	2,038	
Repairs & Maintenance	$	275	$	275	$	1,381	$	275	$	550	$	275	$	-  $	-  $	-  $	-  $	-  $	-  $	3,031	
Bank Charges	$	3,448	$	4,128	$	4,196	$	5,337	$	5,597	$	7,403	$	-  $	-  $	-  $	-  $	-  $	-  $	30,109	
Office Supplies	$	161	$	84	$	294	$	74	$	48	$	198	$	-  $	-  $	-  $	-  $	-  $	-  $	859	
Operating Supplies	$	1,050	$	626	$	583	$	804	$	612	$	617	$	-  $	-  $	-  $	-  $	-  $	-  $	4,293	
Dues, Licenses & Subscriptions	$	1,498	$	649	$	227	$	649	$	1,282	$	1,577	$	-  $	-  $	-  $	-  $	-  $	-  $	5,881	
Drug Testing- All departments	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Training, Education & Employee Relations	$	600	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	600	
Contractual Security	$	-	$	344	$	344	$	-	$	344	$	1,061	$	-  $	-  $	-  $	-  $	-  $	-  $	2,094	
IT Services	$	95	$	325	$	190	$	475	$	57	$	95	$	-  $	-  $	-  $	-  $	-  $	-  $	1,237	
Subtotal General Expenditures	$	8,596	$	7,946	$	8,897	$	9,061	$	10,805	$	13,293	$	-  $	-  $	-  $	-  $	-  $	-  $	58,598	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Administrative Expenditures:		
Legal Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Arbitrage	$	50	$	50	$	50	$	50	$	50	$	50	$	-  $	-  $	-  $	-  $	-  $	-  $	300	
Dissemination	$	83	$	83	$	83	$	83	$	83	$	83	$	-  $	-  $	-  $	-  $	-  $	-  $	500	
Trustee Fees	$	342	$	342	$	342	$	342	$	342	$	342	$	-  $	-  $	-  $	-  $	-  $	-  $	2,050	
Annual Audit	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	-  $	-  $	-  $	-  $	-  $	2,500	
Golf Course Administrative Services	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-  $	-  $	-  $	-  $	-  $	-  $	28,140	
Insurance	$	12,148	$	12,148	$	12,284	$	12,148	$	14,049	$	12,148	$	-  $	-  $	-  $	-  $	-  $	-  $	74,924	
Property Taxes	$	-	$	856	$	856	$	856	$	856	$	856	$	-  $	-  $	-  $	-  $	-  $	-  $	4,282	
Subtotal Administrative Expenditures	$	17,730	$	18,586	$	18,722	$	18,586	$	20,487	$	18,586	$	-  $	-  $	-  $	-  $	-  $	-  $	112,696	
								
Total General & Administrative	$	26,326	$	26,531	$	27,618	$	27,647	$	31,292	$	31,879	$	-  $	-  $	-  $	-  $	-  $	-  $	171,293	

Operations & Maintenance								
Golf Operations Expenditures
Salaries	
$	22,543	
$	24,181	
$	23,578	
$	23,093	
$	24,604	
$	31,620	
$	-  $	-  $	-  $	-  $	-  $	-  $	149,618	
Administrative Fee	$	1,078	$	1,031	$	1,160	$	1,218	$	1,114	$	1,225	$	-  $	-  $	-  $	-  $	-  $	-  $	6,826	
FICA Expense	$	1,725	$	2,516	$	1,804	$	1,767	$	1,882	$	2,419	$	-  $	-  $	-  $	-  $	-  $	-  $	12,112	
Health Insurance	$	725	$	1,038	$	(103)	$	458	$	784	$	687	$	-  $	-  $	-  $	-  $	-  $	-  $	3,589	
Workers Compensation	$	356	$	207	$	241	$	365	$	389	$	500	$	-  $	-  $	-  $	-  $	-  $	-  $	2,057	
Unemployment	$	441	$	580	$	522	$	816	$	692	$	901	$	-  $	-  $	-  $	-  $	-  $	-  $	3,953	
Golf Printing	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Utilities	$	1,594	$	2,038	$	1,519	$	1,534	$	1,534	$	1,573	$	-  $	-  $	-  $	-  $	-  $	-  $	9,791	
Repairs	$	13	$	21	$	15	$	73	$	-	$	400	$	-  $	-  $	-  $	-  $	-  $	-  $	523	
Pest Control	$	95	$	95	$	95	$	95	$	95	$	95	$	-  $	-  $	-  $	-  $	-  $	-  $	571	
Supplies	$	1,266	$	77	$	2,662	$	1,463	$	3,173	$	1,773	$	-  $	-  $	-  $	-  $	-  $	-  $	10,415	
Uniforms	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Training, Education & Employee Relations	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Cart Lease	$	6,880	$	7,079	$	7,035	$	7,109	$	10,821	$	11,711	$	-  $	-  $	-  $	-  $	-  $	-  $	50,635	
Cart Maintenance	$	-	$	62	$	-	$	412	$	67	$	1,043	$	-  $	-  $	-  $	-  $	-  $	-  $	1,585	
Driving Range	$	-	$	1,116	$	1,916	$	-	$	613	$	233	$	-  $	-  $	-  $	-  $	-  $	-  $	3,878	
Subtotal Operating Expenditures	$	36,717	$	40,041	$	40,445	$	38,403	$	45,768	$	54,178	$	-  $	-  $	-  $	-  $	-  $	-  $	255,552	

Merchandise Sales:
Cost of Goods Sold	

$	10,641	

$	10,625	

$	12,389	

$	2,066	

$	7,198	

$	10,814	

$	-  $	-  $	-  $	-  $	-  $	-  $	53,732	
Subtotal Merchandise Sales	$	10,641	$	10,625	$	12,389	$	2,066	$	7,198	$	10,814	$	-  $	-  $	-  $	-  $	-  $	-  $	53,732	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Golf Course Maintenance Expenditures
Salaries	
$	35,382	
$	37,186	
$	37,408	
$	37,047	
$	32,492	
$	37,228	
$	-  $	-  $	-  $	-  $	-  $	-  $	216,742	
Administrative Fees	$	426	$	436	$	466	$	462	$	409	$	419	$	-  $	-  $	-  $	-  $	-  $	-  $	2,616	
FICA Expense	$	2,685	$	3,863	$	2,825	$	2,813	$	2,485	$	2,851	$	-  $	-  $	-  $	-  $	-  $	-  $	17,523	
Employee Insurance	$	2,485	$	2,448	$	3,739	$	3,978	$	3,584	$	3,143	$	-  $	-  $	-  $	-  $	-  $	-  $	19,376	
Workers Compensation	$	552	$	796	$	584	$	580	$	513	$	587	$	-  $	-  $	-  $	-  $	-  $	-  $	3,611	
Unemployment	$	116	$	166	$	549	$	1,309	$	757	$	295	$	-  $	-  $	-  $	-  $	-  $	-  $	3,191	
Utilities/Water	$	2,379	$	2,750	$	2,374	$	2,181	$	2,466	$	1,924	$	-  $	-  $	-  $	-  $	-  $	-  $	14,073	
Repairs	$	5,396	$	5,455	$	3,871	$	1,627	$	2,030	$	2,870	$	-  $	-  $	-  $	-  $	-  $	-  $	21,248	
Restaurant Repairs	$	665	$	1,297	$	219	$	2,458	$	30	$	38	$	-  $	-  $	-  $	-  $	-  $	-  $	4,707	
Fuel & Oil	$	3,654	$	1,547	$	2,458	$	1,298	$	3,756	$	1,387	$	-  $	-  $	-  $	-  $	-  $	-  $	14,099	
Pest Control	$	160	$	160	$	160	$	160	$	160	$	160	$	-  $	-  $	-  $	-  $	-  $	-  $	959	
Irrigation/Drainage	$	1,036	$	3,927	$	92	$	520	$	-	$	614	$	-  $	-  $	-  $	-  $	-  $	-  $	6,189	
Sand and Topsoil	$	-	$	1,114	$	1,081	$	1,246	$	1,247	$	1,098	$	-  $	-  $	-  $	-  $	-  $	-  $	5,786	
Flower/Mulch	$	-	$	744	$	744	$	104	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,592	
Fertilizer	$	12,553	$	9,906	$	10,157	$	9,800	$	13,102	$	10,736	$	-  $	-  $	-  $	-  $	-  $	-  $	66,255	
Seed/Sod	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trash Removal	$	219	$	-	$	219	$	219	$	439	$	219	$	-  $	-  $	-  $	-  $	-  $	-  $	1,316	
Contingency	$	-	$	198	$	200	$	-	$	2,283	$	3,696	$	-  $	-  $	-  $	-  $	-  $	-  $	6,376	
First Aid	$	-	$	35	$	-	$	-	$	-	$	28	$	-  $	-  $	-  $	-  $	-  $	-  $	63	
Operating Supplies	$	317	$	997	$	141	$	111	$	988	$	1,998	$	-  $	-  $	-  $	-  $	-  $	-  $	4,553	
Training	$	-	$	419	$	-	$	-	$	272	$	740	$	-  $	-  $	-  $	-  $	-  $	-  $	1,432	
Janitorial Supplies	$	-	$	114	$	-	$	46	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	161	
Janitorial Services	$	2,593	$	2,593	$	2,593	$	2,749	$	2,749	$	2,749	$	-  $	-  $	-  $	-  $	-  $	-  $	16,026	
Soil & Water Testing	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Uniforms	$	775	$	1,082	$	836	$	628	$	863	$	528	$	-  $	-  $	-  $	-  $	-  $	-  $	4,713	
Equipment Rental	$	40	$	39	$	40	$	40	$	38	$	29	$	-  $	-  $	-  $	-  $	-  $	-  $	226	
Equipment Lease	$	17,567	$	17,567	$	17,806	$	17,893	$	19,671	$	16,855	$	-  $	-  $	-  $	-  $	-  $	-  $	107,358	
Subtotal Golf Course Maintenance Expenditures	$	88,998	$	94,839	$	88,563	$	87,268	$	90,333	$	90,191	$	-  $	-  $	-  $	-  $	-  $	-  $	540,191	
								
Total Operations & Maintenance	$	136,355	$	145,505	$	141,397	$	127,737	$	143,299	$	155,183	$	-  $	-  $	-  $	-  $	-  $	-  $	849,476	
								
Total Expenditures	$	162,681	$	172,037	$	169,015	$	155,384	$	174,591	$	187,062	$	-  $	-  $	-  $	-  $	-  $	-  $	1,020,769	
								
Excess (Deficiency) of Revenues over Expenditures	$	(10,971)	$	(3,573)	$	19,231	$	33,451	$	86,850	$	104,908	$	-  $	-  $	-  $	-  $	-  $	-  $	229,895	

Other Financing Sources/Uses:								
Assessments -Recreation Debt Service	$	49,100	$	49,100	$	49,100	$	49,100	$	49,100	$	49,100	$	-  $	-  $	-  $	-  $	-  $	-  $	294,598	
Interest Income	$	1,260	$	1,387	$	1,259	$	1,299	$	1,294	$	1,216	$	-  $	-  $	-  $	-  $	-  $	-  $	7,716	
Transfer In/(Out)- Capital Reserve	$	-	$	-	$	-	$	-	$	-	$	(140,691)	$	-  $	-  $	-  $	-  $	-  $	-  $	(140,691)	
Interest Expense	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$	-  $	-  $	-  $	-  $	-  $	-  $	(38,875)	
Principal Expense	$	(40,833)	$	(40,833)	$	(40,833)	$	(40,833)	$	(40,833)	$	(40,833)	$	-  $	-  $	-  $	-  $	-  $	-  $	(245,000)	
Total Other Financing Sources/Uses	$	3,048	$	3,174	$	3,046	$	3,087	$	3,081	$	(137,688)	$	-  $	-  $	-  $	-  $	-  $	-  $	(122,253)	
								
Net Change in Fund Balance	$	(7,924)	$	(399)	$	22,277	$	36,538	$	89,931	$	(32,781)	$	-  $	-  $	-  $	-  $	-  $	-  $	107,642	

Viera East
Community Development District Month to Month- Restaurant

Oct	Nov	Dec	Jan	Feb	March	April	May	Sept	Total

Revenues:		
Food Sales	$	30,168	$	27,007	$	35,142	$	39,160	$	43,782	$	49,028	$	-	$	-	$	-	$	224,286	
Snack Sales	$	765	$	637	$	569	$	544	$	857	$	881	$	-	$	-	$	-	$	4,251	
Beverage Sales	$	4,267	$	4,159	$	4,058	$	3,505	$	4,970	$	6,081	$	-	$	-	$	-	$	27,040	
Beer Sales	$	9,430	$	12,331	$	8,850	$	10,669	$	13,869	$	16,435	$	-	$	-	$	-	$	71,583	
Wine Sales	$	455	$	414	$	433	$	662	$	693	$	518	$	-	$	-	$	-	$	3,174	
Liquor Sales	$	8,660	$	9,485	$	11,600	$	11,405	$	14,104	$	14,353	$	-	$	-	$	-	$	69,607	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	426	$	-	$	-	$	-	$	-	$	426	
Total Revenues	$	53,743	$	54,032	$	60,652	$	65,943	$	78,701	$	87,296	$	-	$	-	$	-	$	400,368	

Expenditures:								
Restaurant Expenditures								
Restaurant Manager Contract	$	5,417	$	5,417	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	10,833	
Salaries	$	22,639	$	21,848	$	23,291	$	24,997	$	24,362	$	30,575	$	-  $	-  $	-  $	147,713	
Administrative Fee	$	564	$	488	$	560	$	616	$	492	$	596	$	-  $	-  $	-  $	3,316	
FICA Expense	$	2,334	$	2,783	$	2,424	$	2,837	$	2,849	$	3,560	$	-  $	-  $	-  $	16,788	
Health Insurance	$	783	$	821	$	964	$	1,134	$	937	$	1,788	$	-  $	-  $	-  $	6,426	
Workers Compensation	$	357	$	449	$	500	$	209	$	378	$	481	$	-  $	-  $	-  $	2,374	
Unemployment	$	279	$	260	$	631	$	1,272	$	811	$	662	$	-  $	-  $	-  $	3,915	
Telephone	$	1,256	$	343	$	395	$	395	$	395	$	404	$	-  $	-  $	-  $	3,190	
Utilities	$	1,066	$	1,032	$	770	$	747	$	821	$	830	$	-  $	-  $	-  $	5,266	
Pest Control	$	95	$	95	$	95	$	95	$	95	$	95	$	-  $	-  $	-  $	571	
Merchant Fees	$	1,738	$	1,563	$	1,949	$	1,838	$	2,305	$	2,602	$	-  $	-  $	-  $	11,996	
Equipment Lease	$	83	$	83	$	83	$	83	$	83	$	-	$	-  $	-  $	-  $	415	
Kitchen Equipment/Supplies	$	-	$	247	$	331	$	845	$	1,218	$	656	$	-  $	-  $	-  $	3,298	
Paper & Plastic Supplies	$	2,106	$	798	$	1,932	$	797	$	1,680	$	1,199	$	-  $	-  $	-  $	8,512	
Operating Supplies	$	622	$	1,777	$	927	$	460	$	1,236	$	1,525	$	-  $	-  $	-  $	6,546	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Entertainment	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Delivery/Gas	$	91	$	83	$	138	$	205	$	122	$	121	$	-  $	-  $	-  $	761	
Dues & License	$	950	$	566	$	2,351	$	565	$	684	$	569	$	-  $	-  $	-  $	5,687	
Total Restaurant Expenditures	$	40,380	$	38,656	$	37,342	$	37,098	$	38,468	$	45,662	$	-  $	-  $	-  $	237,606	

Cost of Goods Sold:
Food Cost	

$	10,424	

$	12,333	

$	13,556	

$	15,337	

$	16,666	

$	18,721	

$	-  $	-  $	-  $	87,038	
Snack Cost	$	169	$	197	$	219	$	215	$	346	$	539	$	-  $	-  $	-  $	1,685	
Beverage Cost	$	1,846	$	4,745	$	2,492	$	2,369	$	2,176	$	2,400	$	-  $	-  $	-  $	16,029	
Beer Cost	$	3,781	$	2,010	$	4,212	$	5,117	$	5,006	$	5,345	$	-  $	-  $	-  $	25,470	
Wine Cost	$	294	$	295	$	362	$	396	$	567	$	519	$	-  $	-  $	-  $	2,434	
Liquor Cost	$	3,959	$	3,941	$	4,130	$	5,063	$	5,437	$	4,278	$	-  $	-  $	-  $	26,808	
Total Cost of Goods Sold	$	20,474	$	23,521	$	24,972	$	28,496	$	30,199	$	31,802	$	-  $	-  $	-  $	159,464	
								
Total Expenditures	$	60,854	$	62,177	$	62,314	$	65,594	$	68,667	$	77,465	$	-  $	-  $	-  $	397,070	
								
Excess (Deficiency) of Revenues over Expenditures	$	(7,110)	$	(8,145)	$	(1,662)	$	349	$	10,034	$	9,831	$	-  $	-  $	-  $	3,297	

Other Financing Sources/Uses:								
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
								
Net Change in Fund Balance	$	(7,110)	$	(8,145)	$	(1,662)	$	349	$	10,034	$	9,831	$	-  $	-  $	-  $	3,297	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Merchandise Sales	

$	9,027	

$  10,121	

$  12,471	

$	8,859	

$  13,275	

$  16,818	

$	-	$	-	$	-	$	-	$	-	$	-	$	70,571	
Total Revenues	$	9,027	$  10,121	$  12,471	$	8,859	$  13,275	$  16,818	$	-	$	-	$	-	$	-	$	-	$	-	$	70,571	

Expenditures:

Cost of Goods Sold	

$	10,641	

$  10,625	

$  12,389	

$	2,066	

$	7,198	

$  10,814	

$	-  $	-  $	-  $	-  $	-  $	-  $	53,732	
Total Expenditures	$	10,641	$  10,625	$  12,389	$	2,066	$	7,198	$  10,814	$	-  $	-  $	-  $	-  $	-  $	-  $	53,732	
								
Operating Income/ (Loss)	$	(1,614)	$	(504)	$	83	$	6,793	$	6,077	$	6,004	$	-  $	-  $	-  $	-  $	-  $	-  $	16,839	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Marketing & Lifestyle Management	$	2,400	$	2,400	$	2,400	$	2,400	$	2,400	$	2,600	$	-	$	-	$	-	$	-	$	-	$	-	$	14,600	
Entertainment	$	1,350	$	1,950	$	1,950	$	2,050	$	1,800	$	3,050	$	-	$	-	$	-	$	-	$	-	$	-	$	12,150	
Ads	$	2,360	$	505	$	1,824	$	764	$	1,033	$	1,517	$	-	$	-	$	-	$	-	$	-	$	-	$	8,003	
Supplies	$	1,706	$	38	$	184	$	133	$	250	$	203	$	-	$	-	$	-	$	-	$	-	$	-	$	2,513	
Total Marketing Expense	$	7,816	$	4,893	$	6,358	$	5,346	$	5,483	$	7,370	$	-	$	-	$	-	$	-	$	-	$	-	$	37,266	

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:	$287,652	
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:	$240,895	
Bonds outstanding - 7/10/20	$7,685,000	
Less: May 1, 2023 Principal	($520,625)	
Current Bonds Outstanding	$7,164,375	

22

Viera East CDD
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	1,466,992.73	$	615,413.83	$	697,462.77	$	2,779,869.33	

ON ROLL ASSESSMENTS	Net Assessments	$	1,378,973.17

52.77%	$	578,489.00

22.14%	$	655,615.00

25.09%	$	2,613,077.17

100.00%	

Special Assessment Receipts Fiscal Year 2024

Date	Distribution	Gross Amount	Discoumt/Penalty	Commission	Interest	Net Receipts	O&M Portion	Recreation	2020 Debt Service	Total	

11/20/23	
2024-01	
$37,144.21	
($1,875.33)	
($705.38)	
$0.00	
$34,563.50	
$18,239.85	
$7,651.75	
$8,671.90	
$34,563.50	
11/28/23	2024-02	$596,362.14	($23,849.02)	($11,450.26)	$0.00	$561,062.86	$296,084.11	$124,209.38	$140,769.37	$561,062.86	
12/14/23	2024-03	$1,687,343.87	($67,473.48)	($32,397.41)	$0.00	$1,587,472.98	$837,741.29	$351,438.40	$398,293.29	$1,587,472.98	
12/22/23	2024-04	$86,742.57	($3,096.61)	($1,672.91)	$0.00	$81,973.05	$43,258.82	$18,147.38	$20,566.85	$81,973.05	
01/05/24	2024-05	$55,598.63	($1,661.87)	($1,078.74)	$0.00	$52,858.02	$27,894.24	$11,701.83	$13,261.95	$52,858.02	
01/26/24	2024-06	$0.00	$0.00	$0.00	$5,037.42	$5,037.42	$2,658.35	$1,115.20	$1,263.88	$5,037.43	
02/09/24	2024-07	$41,325.81	($1,147.80)	($809.25)	$0.00	$39,368.76	$20,775.68	$8,715.55	$9,877.53	$39,368.76	
03/12/24	2024-08	$26,525.72	($268.97)	($525.23)	$0.00	$25,731.52	$13,579.04	$5,696.50	$6,455.98	$25,731.52	
	TOTAL	$	2,531,042.95	$	(99,373.08)	$	(48,639.18)	$ 5,037.42	$	2,388,068.11	$	1,260,231.38	$	528,675.99	$	599,160.75	$	2,388,068.12	

91%
$225,009.06

Net Percent Collected
Balance Remaining to Collect

	Actuals		Actuals				Year to Date		Year to Date		
	3/31/23		3/31/24		Variance		3/31/23		3/31/24		Variance	

Revenues:
Greens Fees	

$	257,907		

$	257,913		

$	6		

$	1,108,560		

$	1,054,875		

$	(53,684)	
Gift Cards - Sales	$	410		$	190		$	(220)		$	19,638		$	10,843		$	(8,796)	
Gift Cards - Usage	$	(865)		$	(1,056)		$	(191)		$	(10,919)		$	(7,245)		$	3,674	
Season Advance/Trail Fees	$	10,912		$	2,781		$	(8,131)		$	78,554		$	46,410		$	(32,144)	
Associate Memberships	$	2,686		$	2,071		$	(615)		$	17,143		$	14,646		$	(2,497)	
Driving Range	$	11,345		$	11,353		$	8		$	53,766		$	47,976		$	(5,791)	
Golf Lessons	$	595		$	1,170		$	575		$	2,090		$	3,770		$	1,680	
Merchandise Sales	$	16,535		$	16,818		$	283		$	66,044		$	70,571		$	4,526	
Special Assessments - Operations	$	1,519		$	1,520		$	1		$	9,116		$	9,120		$	4	
Miscellaneous Income	$	(538)		$	(791)		$	(253)		$	12,800		$	(300)		$	(13,100)	
Total Revenues	 $	300,507 		 $	291,970 		 $	(8,537) 		 $	1,356,791 		 $	1,250,664 		 $	(106,127) 	
Expenditures:
General Expenditures	
$	13,800		
$	13,293		
$	(507)		
$	74,670		
$	58,598		
$	(16,072)	
Administrative	$	14,383		$	18,586		$	4,202		$	92,180		$	112,696		$	20,516	
Golf Operations	$	42,409		$	54,178		$	11,769		$	226,107		$	255,552		$	29,446	
Merchandise Sales	$	17,277		$	10,814		$	(6,463)		$	78,737		$	53,732		$	(25,004)	
Golf Course Maintenance	$	80,637		$	90,191		$	9,554		$	552,773		$	540,191		$	(12,582)	
Total Expenditures	 $	168,506 		 $	187,062 		 $	18,556 		 $	1,024,466 		 $	1,020,769 		 $	(3,697) 	
Operating Income/(Loss)	 $	132,001 		 $	104,908 		 $	(27,094) 		 $	332,325 		 $	229,895 		 $	(102,430) 	

	Actuals		Actuals				Year to Date		Year to Date			
	3/31/23		3/31/24		Variance		3/31/23		3/31/24		Variance	

Revenues:
Food Sales	

$	39,955		

$	49,028		

$	9,073		

$	149,525		

$	224,286		

$	74,762	
Snack Sales	$	1,030		$	881		$	(149)		$	2,777		$	4,251		$	1,474	
Beverage Sales	$	616		$	6,081		$	5,465		$	3,011		$	27,040		$	24,029	
Beer Sales	$	20,973		$	16,435		$	(4,538)		$	88,396		$	71,583		$	(16,813)	
Wine Sales	$	5,491		$	518		$	(4,974)		$	21,355		$	3,174		$	(18,181)	
Liquor Sales	$	13,251		$	14,353		$	1,102		$	57,930		$	69,607		$	11,678	
Miscellaneous Income	$	-		$	-		$	-		$	-		$	426		$	426	
Total Revenues	 $	81,316 		 $	87,296 		 $	5,979 		 $	322,994 		 $	400,368 		 $	77,374 	
Expenditures:
General Expenditures	
$	30,392		
$	45,662		
$	15,271		
$	194,537		
$	237,606		
$	43,070	
Cost of Goods Sold	$	51,616		$	31,802		$	(19,814)		$	136,030		$	159,464		$	23,434	
Total Expenditures	 $	82,008 		 $	77,465 		 $	(4,543) 		 $	330,567 		 $	397,070 		 $	66,504 	
Operating Income/(Loss)	 $	(692) 		 $	9,831 		 $	10,523 		 $	(7,573) 		 $	3,297 		 $	10,870 	

$	308,137	$ 290,055	$ 278,337	$ 295,906	$ 329,706	$ 426,590	

$  541,329	$  649,624	$  696,243	$  701,112	$  691,277	$	649,580	

$	513,590	$ 512,550	$ 527,235	$ 550,684	$ 669,848	$ 805,855	

$	290,055	$ 278,337	$ 295,906	$ 329,706	$ 426,590	$ 541,329	

$  649,624	$  696,243	$  701,112	$  691,277	$  649,580	$	623,586	

Viera East Cash Flow Analysis FY 2024

I. Cash Flows:	Actuals	Projections	
	October	November	December	January	February	March		April	May	June	July	August	September	Totals	
Starting Funds
Carry Forward
Revenues	
Golf Course
Course Operations
Restaurant	$	205,453	$ 222,496	$ 248,898	$ 254,778	$ 340,142	$ 379,265		$  375,561	$  297,532	$  244,552	$  226,125	$  185,814	$	205,681	$  3,186,297	
	$	151,709	$ 168,464	$ 188,246	$ 188,835	$ 261,441	$ 291,970		$  296,658	$  235,076	$  193,265	$  178,722	$  146,909	$	162,588	$  2,463,881	
	$	53,743	$  54,032	$  60,652	$  65,943	$  78,701	$  87,296		$	78,904	$	62,455	$	51,287	$	47,403	$	38,905	$	43,093	$	722,415	
	
Total All Cash	$  916,890	$  947,155	$  940,795	$  927,237	$  877,091	$	855,261	$  3,186,297	

Expenses	
Golf Course
Course Operations
Restaurant	$	223,535	$ 234,213	$ 231,329	$ 220,978	$ 243,258	$ 264,527		$  267,266	$  250,912	$  239,683	$  235,960	$  227,511	$	231,675	$  2,870,847	
	$	162,681	$ 172,037	$ 169,015	$ 155,384	$ 174,591	$ 187,062		$  188,814	$  188,814	$  188,689	$  188,828	$  188,828	$	188,828	$  2,153,571	
	$	60,854	$  62,177	$  62,314	$  65,594	$  68,667	$  77,465		$	78,452	$	62,098	$	50,994	$	47,132	$	38,683	$	42,847	$	717,276	

Cash Less Expenses

Projected Revenues FY 2024	$  3,186,297
Projected Expenses FY 2024	 $  2,870,847 
Projected Surplus(Deficit) FY 2024	 $	315,450