Viera East CDD Workshop Meeting

Thursday	Faith Lutheran Church
June 13, 2024	5550 Faith Drive
7:00 p.m.	Viera, Florida

Workshop Meeting

Roll Call

Discussion of General Manager Performance Review

Discussion of ADA Guidelines Regarding Service Animals

Fiscal Year 2025 Budget Workshop- General Fund & Capital Reserve

General Manager’s Report

Restaurant Report

Lifestyle/ Marketing Report

Supervisor’s Requests

Adjournment

Section II

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

Section III

Below are some main points that appear to be most useful to the VECDD: https://www.ada.gov/resources/service-animals-2010-requirements/
Handler Must Control the Service Animal

“Under the ADA, State and local governments, businesses, and nonprofit organizations that serve the public generally must allow service animals to accompany people with disabilities in all areas of the facility where the public is allowed to go.” ADA Requirements: Service Animals | ADA.gov
“A service animal must be under the control of its handler. Under the ADA, service animals must be harnessed, leashed, or tethered, unless the individual’s disability prevents using these devices or these devices interfere with the service animal’s safe, effective performance of tasks. In that case, the individual must maintain control of the animal through voice, signal, or other effective controls.” ADA Requirements: Service Animals | ADA.gov. “The service animal must be harnessed, leashed, or tethered while in public places unless these devices interfere with the service animal’s work or the person’s
disability prevents use of these devices. In that case, the person must use voice, signal, or other effective means to maintain control of the animal. For example, a person who uses a wheelchair may use a long, retractable leash to allow her service animal to pick up or retrieve items. She may not allow the dog to wander away from her and must maintain control of the dog, even if it is retrieving an item at a distance from her. Or, a returning veteran who has PTSD and has great difficulty entering unfamiliar spaces may have a dog that is trained to enter a space, check to see that no threats are there, and come back and
signal that it is safe to enter.” Frequently Asked Questions about Service Animals and the ADA | ADA.gov

What Business Owners/Staff Can Ask/Require

“When it is not obvious what service an animal provides, only limited inquiries are allowed. Staff may ask two questions: (1) is the dog a service animal required because of a disability, and (2) what work or task has the dog been trained to perform. Staff cannot ask about the person’s disability, require medical documentation, require a special identification card or training documentation for the dog, or ask that the dog demonstrate its ability to perform the work or task.” ADA Requirements: Service Animals | ADA.gov. Owners cannot require that the service animal be professionally trained, or wear a specific ID tag, vest, or harness. Frequently Asked Questions about Service Animals and the ADA | ADA.gov. The ADA guidance notes: “There are individuals and organizations that sell service animal certification or registration documents online. These documents do not convey any rights under the ADA and the Department of Justice does not recognize them as proof that the dog is a service
animal.” Frequently Asked Questions about Service Animals and the ADA | ADA.gov

When Business Owners/Staff Can Ask The Handler To Remove the Service Animal

“A person with a disability cannot be asked to remove his service animal from the premises unless: (1) the dog is out of control and the handler does not take effective action to control it or (2) the dog is not housebroken. When there is a legitimate reason to ask that a service animal be removed, staff must offer the person with the disability the opportunity to obtain goods or services without the animal’s
presence.” ADA Requirements: Service Animals | ADA.gov. “Under control also means that a service animal should not be allowed to bark repeatedly in a lecture hall, theater, library, or other quiet place. However, if a dog barks just once, or barks because someone has provoked it, this would not mean that the dog is out of control.” Frequently Asked Questions about Service Animals and the ADA | ADA.gov

Therefore, our restaurant client would be able to ask an individual to remove the service animal if the animal fell into either of those categories (out of control or not housebroken), but please make sure the client understands that the client should only ask for the animal to be removed but give the individual the opportunity to return without the animal. Based on the client’s email regarding a dog jumping on patrons, the client had a basis to argue the animal was out of control. Additionally, please note that there is no breed or size restriction for a service animal.

Additionally, there are other situations where the service animal could be denied entry, however those
situations likely do not apply here. “The ADA does not require covered entities to modify policies,
practices, or procedures if it would ‘fundamentally alter’ the nature of the goods, services, programs, or activities provided to the public. Nor does it overrule legitimate safety requirements. If admitting service animals would fundamentally alter the nature of a service or program, service animals may be
prohibited.” Frequently Asked Questions about Service Animals and the ADA | ADA.gov. “In most settings, the presence of a service animal will not result in a fundamental alteration. However, there are some exceptions. For example, at a boarding school, service animals could be restricted from a specific area of a dormitory reserved specifically for students with allergies to dog dander. At a zoo, service animals can be restricted from areas where the animals on display are the natural prey or natural predators of dogs, where the presence of a dog would be disruptive, causing the displayed animals to behave aggressively or become agitated.” Id.

Local Requirements

Individuals who have service animals are not exempt from local animal control, public health requirements, or local dog licensing and registration requirements. Frequently Asked Questions about Service Animals and the ADA | ADA.gov. If the city in which the restaurant is located requires animals to be vaccinated, then the service animal should be vaccinated. Given the stringent restrictions on what business owners can or cannot ask, I would not recommend that the client or its staff question whether a service animal is vaccinated, registered, etc.

Serving the Service Animal

Restaurants are not required to allow service animals to sit on chairs or allow service animals to be fed at the table. “Seating, food, and drink are provided for customer use only. The ADA gives a person with a disability the right to be accompanied by his or her service animal, but covered entities are not
required to allow an animal to sit or be fed at the table.” Frequently Asked Questions about Service Animals and the ADA | ADA.gov

If you have any questions, please let us know ASAP. Thanks,
Brett Renton
Partner | Shutts & Bowen LLP Tel: (407) 835-6791
300 South Orange Ave., Ste. 1600, Orlando, FL 32801 Bio | E-Mail | vCard | www.shutts.com

Section IV

Viera East	
Community Development District	

Proposed Budget	
FY 2025	
Meeting Date: June 13, 2024	

Viera East	
Community Development District	
Table of Contents

Pages
General Fund	1-2
General Fund Narrative	3-11
Capital Reserve	12
Debt Service- Series 2020	13
Debt Service Fund - Series 2020 Amortization	14

Viera East	
Community Development District	
General Fund	
Proposed Operating Budget	
Fiscal Year 2025	

Revenues							
Maintenance Assessments	$1,378,973	$1,378,973	$1,328,395	$50,578	$1,378,973	$	1,378,973	
Golf Course Administrative Services	$56,280	$56,280	$32,830	$23,450	$56,280	$56,280	
Donations for Park Materials	$0	$5,000	$0	$500	$500	$5,000	
Miscellaneous Income- Farmers Market	$25,351	$20,000	$3,866	$2,000	$5,866	$20,000	
Interest Income	$2	$100	$1	$1	$1	$100	
Total Revenues	$  1,460,606	$  1,460,353	$  1,365,092	$	76,529	$	1,441,621	$	1,460,353	

Administrative Expenditures							

Supervisors Fees	$26,389	$30,519	$13,037	$9,312	$22,350	$30,519	
Engineering Fees	$1,288	$5,000	$15,000	$5,000	$20,000	$5,000	
Attorney's Fees	$17,488	$20,000	$4,694	$3,353	$8,046	$20,000	
Dissemination	$1,000	$1,000	$583	$417	$1,000	$1,050	
Trustee Fees	$4,041	$5,600	$3,267	$2,333	$5,600	$5,600	
Annual Audit	$14,000	$14,000	$8,167	$5,833	$14,000	$14,000	
Collection Agent	$2,500	$2,500	$0	$2,500	$2,500	$2,500	
Management Fees	$106,557	$109,754	$64,023	$45,731	$109,754	$115,242	
Postage	$1,195	$2,000	$745	$532	$1,277	$2,000	
Printing & Binding	$980	$2,500	$73	$52	$124	$2,500	
Insurance- Liability	$8,813	$10,368	$5,320	$0	$5,320	$15,229	
Legal Advertising	$3,050	$2,500	$0	$500	$500	$2,500	
Other Current Charges	$1,263	$750	$876	$625	$1,501	$1,200	
Office Supplies	$524	$1,500	$1,060	$757	$1,818	$1,500	
Dues & Licenses	$175	$175	$175	$0	$175	$175	
Information Technology	$4,378	$4,509	$2,727	$1,948	$4,674	$4,735	

Total Administrative	$	193,641	$	212,675	$	119,746	$	78,893	$	198,639	$	223,750	

Operating Expenditures

Salaries	$152,655	$168,699	$96,391	$68,851	$165,241	$178,500	
Administration Fee	$1,017	$1,228	$527	$376	$904	$1,436	
FICA Expense	$12,047	$12,905	$7,848	$5,606	$13,454	$14,155	
Health Insurance	$14,275	$10,000	$5,672	$4,051	$9,723	$5,000	
Workers Compensation	$2,274	$3,348	$1,621	$1,158	$2,779	$3,790	
Unemployment	$581	$1,078	$615	$439	$1,054	$1,119	
Retirement Contribution	$0	$5,061	$0	$1,000	$1,000	$5,061	
Other Contractual	$8,574	$12,000	$4,422	$3,158	$7,580	$12,000	
Marketing- Lifestyle/Amenities	$38,092	$75,000	$42,625	$30,446	$73,071	$75,000	
Training	$807	$0	$168	$0	$168	$500	
Uniforms	$263	$500	$0	$0	$0	$0	

Total Operating	$	230,583	$	289,819	$	159,888	$	115,086	$	274,973	$	296,561	

Maintenance Expenditures

Canal Maintenance	$9,990	$14,000	$0	$5,000	$5,000	$14,000	
Lake Bank Restoration	$0	$164,000	$257,160	$0	$257,160	$164,000	
Lake Bank Education Project	$0	$8,000	$0	$3,000	$0	$8,000	
Environmental Services	$3,117	$20,000	$1,028	$5,000	$6,028	$20,000	
Water Management System	$122,719	$132,000	$78,247	$55,891	$134,138	$132,000	
Midge Control	$0	$10,000	$0	$5,000	$5,000	$10,000	
Contingencies	$6,650	$2,000	$7,377	$0	$7,377	$2,000	
Fire Line Management	$0	$3,500	$0	$1,500	$1,500	$3,500	
Basin Repair	$57	$3,000	$0	$1,500	$1,500	$3,000	

Total Maintenance	$	142,532	$	356,500	$	343,811	$	76,891	$	417,702	$	356,500	

Viera East	
Community Development District	
General Fund	
Proposed Operating Budget	
Fiscal Year 2025	

Grounds Maintenance Expenditures							
Salaries	$159,063	$222,718	$113,604	$81,146	$194,750	$232,730	
Bonus Program	$40,166	$0	$41,823	$0	$41,823	$0	
Administrative Fees	$1,973	$2,320	$1,121	$801	$1,923	$2,840	
FICA	$12,599	$18,958	$9,268	$6,620	$15,888	$19,787	
Health Insurance	$20,758	$17,975	$15,564	$11,117	$26,682	$32,893	
Workers Compensation	$2,438	$4,420	$1,899	$1,357	$3,256	$4,942	
Unemployment	$1,260	$2,484	$1,255	$897	$2,152	$2,608	
Retirement Contribution	$0	$6,682	$0	$1,000	$0	$6,682	
Telephone	$12,263	$13,000	$8,952	$6,394	$15,347	$15,660	
Utilities	$9,448	$15,000	$5,057	$3,612	$8,669	$15,000	
Property Appraiser	$2,202	$1,990	$1,989	$0	$1,989	$1,990	
Insurance- Property	$2,886	$3,411	$2,095	$1,497	$3,592	$3,344	
Repairs	$23,633	$25,000	$8,125	$5,804	$13,929	$25,000	
Fuel	$19,957	$21,000	$8,827	$6,305	$15,131	$21,000	
Park Maintenance	$31,761	$45,000	$14,086	$10,062	$24,148	$45,000	
Sidewalk Repair	$6,057	$10,000	$13,712	$0	$13,712	$10,000	
Chemicals	$2,377	$4,000	$749	$535	$1,284	$4,000	
Contingencies	$2,201	$5,000	$6,763	$0	$6,763	$5,000	
Refuse	$10,050	$12,000	$6,350	$4,536	$10,886	$12,000	
Office Supplies	$60	$500	$0	$0	$0	$0	
Uniforms	$3,535	$3,000	$2,017	$1,441	$3,459	$4,000	
Fire Alarm System	$5,780	$7,500	$3,658	$2,613	$6,270	$7,500	
Rain Bird Pump System	$28,041	$27,585	$16,549	$11,490	$28,039	$28,041	
Park Materials	$0	$10,000	$0	$2,500	$2,500	$10,000	
Bay Hill Flow Way Maintenance	$0	$25,000	$0	$5,000	$5,000	$25,000	
Maintenance Reserve- Transfer Out	$420,817	$96,816	$96,816	$0	$96,816	$48,525	
Maintenance Reserve- Transfer Out (Excess)	$0	$0	$0	$6,300	$6,300	$0	

Total Grounds Expenditures	$	819,325	$	601,359	$	380,281	$	171,025	$	550,306	$	583,542	

Total Expenses	$  1,386,082	$  1,460,353	$  1,003,726	$	441,894	$	1,441,621	$	1,460,353	

Excess Revenue/(Expenditures)	$	74,525	$	-	$	361,366	$  (365,366)	$	-	$	-	

FY 2024	FY 2025	

Net Assessment- General	
Net Assessment- Recreation	
Total Net Assessments	
Discounts @ 6%	
Gross Assessment	

$	1,350,028	$	1,350,028	
 $	28,945 	$	28,945 	
$	1,378,973	$	1,378,973	
$	88,020	$	88,020	
$	1,466,993	$	1,466,993	

Assessable Units - Residential	
Assessable Units - Non-Residential	
Total Units	

4,204	4,204	
1,869	1,869	
6,073	6,073	

Gross Assessment per Unit - General Fund	
Gross Assessment per Unit - Recreation	
Gross Assessment per Unit - Debt Service	

$	236	$	236	
$	129	$	129	
$	139	$	139	
$	504	$	504	

Revenues:

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

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

Description

Annual Amount

Base
10% of Maintenance Supervisor

$ 75,000
$  (7,280)

50% of Labor Position
Total

 $ (11,440) 
 $ 56,280 

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

Administrative Expenditures:

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

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

Attorney Fees

Legal Counsel:

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

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

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Series 2020 Special Assessment Revenue Bond	$1,000 Trustee Fees
The District will pay annual trustee fees for Series 2020 Special Assessment Revenue Bond.

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

Collection Agent
Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District’s Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collector.

Contractor	Services	Monthly	Annual

GMS$ Central Florida, LLC Assessments

$  208

$  2,500

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

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

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

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

Description	Admin
Amount		Field
Amount		Annual
Amount	
General Liability	$	11,098		$	-		$	11,098	
POL/EPLI	$	4,131		$	-		$	4,131	
Property	$	-		$	3,344		$	3,344	
Total	$ 15,229		$	3,344		$ 18,573	

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

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

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

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

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

Operating Expenditures:

Salaries & Wages
The District currently has a General Manager and 1 full time employee to handle the operations of the District. The proposed amount includes a 7% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee.

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

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

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

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

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

Other Contractual
Miscellaneous fees and contracts incurred for the District.

Description

Annual Amount

ADT Security
Ecolab Pest Elimination Xelar Copier
Additional Contract Funds
Total Annual Budget

$	5,423
$	4,920
$	1,444
$	213

$ 12,000

Marketing- Lifestyle/Amenities
The District is in contract with Unique Webb Consulting to provide Lifestyle and Marketing services which include, but are not limited to social media publications, strategy planning, blogging, videography, photography, event planning, and marketing. This also includes all ads in the Viera Voice for the CDD golf course.

Training
Expense involved in providing training for staff.

Uniforms
Expense involved in providing uniforms for the administration staff.

Maintenance Expenditures:

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

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

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

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

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

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

Description	Monthly Amount	Annual Amount	
Natural Areas Management	$	4,371	$	52,448	
Wingate & Auburn Lake Aquatic Weed Control	$	895	$	10,743	
Bayhill Wetland Maintenance	$	420	$	5,040	
Natural Vegitation Management (Bi-Monthly)	$	220	$	1,320	
Aquatic Weed Control	$	4,518	$	54,212	
Header Canal Maintenance (Quarterly)	$	1,700	$	6,800	
Unanticipated Repairs/Improvements		$	1,437	
Total	$ 12,124	$ 132,000	

Midge Control
Lake spraying for midge control throughout the CDD.

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

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

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

Grounds Maintenance Expenditures:

Salaries & Wages
The District currently has a 5 full time and 1 part time employee’s to handle the grounds maintenance of the District. The proposed amount includes a 7% cost of living increase for qualifying full-time employees.

Administration Fee
Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee.

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

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

Provider	Policy Number	Insurance Description	
United Healthcare	591637	Health, Accidental Death, Dental, Vision,	

Colonial Life	
E3682663	Life, and Long Term Disability
Life, Accident, Short Term Disability	
Combined	007394312	Accident and Disability	

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

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

Telephone
Expenses incurred for the telephone and fax machine.			

Vendor	Monthly Amount	Annual Amount	
Fusion	$	1,229	$	14,748	
Contingency		 $	252 	
Total		 $ 15,000 	

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

Vendor

Account

Monthly		Annual Amount	Amount

FPL	83490-45156	$
Contingency
Total

680

$	8,160
$	6,840

$ 15,000

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

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

Description	Admin
Amount		Field
Amount		Annual
Amount	
General Liability	$	11,098		$	-		$	11,098	
POL/EPLI	$	4,131		$	-		$	4,131	
Property	$	-		$	3,344		$	3,344	
Total	$ 15,229		$	3,344		$ 18,573	

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

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

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

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

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

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

Refuse
Estimated costs for refuse services to empty dumpster(s) twice monthly by Danny’s Recycling & HAU is:

Contractor	Services	Monthly	Annual

Danny's Recycling & HAU Empty Dumpster

$	750	$

9,000

Contingency
Total

 $	3,000 
 $ 12,000 

Office Supplies
Costs for items used in office.

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

Vendor	Monthly Amount	Annual Amount	
Unifirst	$	219	$	2,624	
Contingency		 $	1,376 	
Total		 $	4,000 	

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

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

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

Vendor	Monthly Amount	Annual Amount	
Rain Bird	$ 2,298	$ 27,581	
Additional Fees		 $	460 	
Total Annual Budget		 $ 28,041 	

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

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

Viera East	
Community Development District	
Capital Reserve Fund	
Proposed Budget FY 2025	

Adopted	Actuals	Projected	Total	Proposed	
Budget	Thru	Next	Projected	Budget	
FY 2024	4/30/24	5 Months	@ 9/30/24	FY 2025	

Revenues						
Beginning Fund Balance	$1,570,109	$1,502,594	$0	$1,502,594	$1,430,029	
Interest Income	$500	$3,645	$2,604	$6,249	$500	
Reserve Funding - Transfer In (General)	$96,816	$96,816	$0	$96,816	$48,525	
Reserve Funding - Transfer In (Golf)	$140,691	$140,691	$0	$140,691	$71,329	
Reserve Funding - Transfer In (General Excess)	$0	$0	$6,300	$6,300	$0	
Reserve Funding - Transfer In (Golf Excess)	$0	$0	$0	$0	$0	

Total Revenues	$	1,808,117	$	1,743,747	$	8,903	$  1,752,650	$	1,550,383	

Expenditures

Capital Outlay	$100,000	$57,571	$265,000	$322,571	$100,000	
Truck Maintenance	$25,000	$0	$0	$0	$25,000	
Sign Project	$20,000	$0	$0	$0	$20,000	
Bank Fees	$0	$30	$20	$50	$0	

Total Expenditures	$	145,000	$	57,601	$	265,020	$	322,621	$	145,000	
	
Excess Revenues (Expenditures)	$	1,663,117	$	1,686,145	$	(256,117)	$  1,430,029	$	1,405,383	

Potential Capital Reserve Split	
	
General Fund	
Golf Course 	
Total	
Beginning Balance- 9/30/22	$	495,856	$	1,006,738	$	1,502,594	
Interest Income	$	-	$	-	$	6,249	
FY24 Contributions	$	96,816	$	140,691	$	237,508	
FY24 Gross Profit	$	-	$	-	$	-	
FY24 Projected Excess	$	6,300	$	-	$	6,300	
FY24 Expenses	$	-	$	(322,571)	$	(322,571)	
FY24 Bank Fees	 $	-		$	-		$	(50) 	
Projected Excess Revenue Fund End of FY24	$	598,972	$	824,858	$  1,430,029	

Viera East	
Community Development District	
Debt Service Fund	
Series 2020	
Proposed Budget FY 2025	

Adopted	Actual	Projected	Total	Adopted	
Budget	Thru	Next	Projected	Budget	
FY 2024	4/30/24	5 Months	9/30/24	FY 2025	

Revenues

Special Assessments	
Interest Income	
Beginning Fund Balance	

$	655,615	$	631,568	$	24,047	$	655,615	$	655,615	
$	500	$	15,535	$	1,000	$	16,535	$	500	
$	93,497	$	90,901	$	-	$	90,901	$	116,936	

Total Revenues	$	749,612	$	738,004	$	25,047	$	763,051	$	773,051	

Expenditures

Series 2020	
Interest-11/1	
Principal- 5/1	
Interest-5/1	

$	85,558	$	85,558	$	-	$	85,558	$	80,658	
$	475,000	$	-	$	475,000	$	475,000	$	500,000	
$	85,558	$	-	$	85,558	$	85,558	$	80,658	

Total Expenditures	$	646,115	$	85,558	$	560,558	$	646,115	$	661,315	

Excess Revenues (Expenditures)	$	103,497	$	652,447	$	(535,511)	$	116,936	$	111,736	

* Excess Revenues needed to pay the 11/1/25 Interest Payment	$	75,658

Total		Net	Net	
Land Use	ERU	Units	ERU	Percentage	Per Unit	Assessments	
Residental	1.00	4,204.0	4,204.00	84%	$	130.57	$	548,913.70	
Commercial	4.00	204.3	817.20	16%	$	522.28	$	106,701.30	
Net Annual Assessment		4,408.30	5,021.20			$	655,615.00	

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

Fiscal Year	
Date	Bond Balance	Interest	Principal	Interest	Total	

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

$  7,685,000	$	1,992,585	$	8,927,410