Viera East
Community Development District Agenda
July 25, 2024

Agenda

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

July 19, 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, July 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 June 27th Board of Supervisors Meeting
New Business
Old Business
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Lifestyle/ Marketing Report
Restaurant Report
Treasurer’s Report
Approval of Check Register
Balance Sheet and Income Statements
Supervisor’s Requests
Adjournment

Minutes

to be provided under separate cover

Section VI

Section A

Viera East CDD Action Items 7/25/2024

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

1	
Driving Range Parking	
Moller	
Ongoing	
3/9/23			
CDD to install signage for Roadway Parking	

2	
WMD	
Showe	
Ongoing	
2/22/24			They are planning to come to August 8th Workshop	

3	
Park Improvements	
Moller/Webb	
Ongoing	
2/22/24				

Updated 7/18/24

Section VIII

Section A

Viera East	
Community Development Districy	
Check Register Summary	
June 21, 2024 through July 18, 2024	

Fund	Date	Check #'s	Amount	

General Fund			
6/27/24	5108-5118	$	3,920.05	
7/3/24	5119-5122	$	14,530.05	
7/11/24	5123-5127	$	11,061.26	
7/18/24	5128-5134	$	5,173.32	
7/18/24	5135	$	49.99	

Sub-Total	$	34,734.67	

Capital Reserve			
6/27/24	-	$	-	
Sub-Total		$	-	
Golf Course			

6/27/24	31776-31786	$	16,921.00	
6/27/24	31787	$	649.00	
7/3/24	31788-31806	$	23,205.54	
7/11/24	31807-31827	$	9,310.44	
7/18/24	31828-31849	$	33,064.69	
7/18/24	31829 - Voided	$	(73.77)	
7/18/24	31850	$	370.96	

Sub-Total	$	83,447.86	

Total	$	118,182.53

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	6/30/2024	PAGE	1
001 VIERA EAST-GENERAL FUND	RUN DATE	6/27/2024	12.19.02
BANK A: VIERA EAST-GF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00318	AL JAMES	005108	6/27/2024	200.00	
00267	BERRY DISPOSAL	005109	6/27/2024	425.00	
00034	CITY OF COCOA	005110	6/27/2024	209.64	
00286	FUSION, LLC	005111	6/27/2024	1,235.42	
00292	LACEY CONNELLY	005112	6/27/2024	200.00	
00321	MARTIN GALLAGHER	005113	6/27/2024	200.00	
00291	ROCKSTAR KARAOKE ENTERTAINMENT LLC	005114	6/27/2024	350.00	
00291	ROCKSTAR KARAOKE ENTERTAINMENT LLC	005115	6/27/2024	350.00	
00291	ROCKSTAR KARAOKE ENTERTAINMENT LLC	005116	6/27/2024	350.00	
00291	ROCKSTAR KARAOKE ENTERTAINMENT LLC	005117	6/27/2024	350.00	
00188	UNIFIRST CORPORATION	005118	6/27/2024	49.99	
				3,920.05	
	VIERA EAST-GENERAL FUND			3,920.05	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
001 VIERA EAST-GENERAL FUND	RUN DATE	7/03/2024	12.20.48
BANK A: VIERA EAST-GF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00285	A NEW LIFE LAWN CARE & MORE	005119	7/03/2024	1,800.00	
00322	ATCO INTERNATIONAL	005120	7/03/2024	171.46	
00040	ECOR INDUSTRIES, INC.	005121	7/03/2024	12,333.59	
00279	JIM MOLLER	005122	7/03/2024	225.00	
				14,530.05	
	VIERA EAST-GENERAL FUND			14,530.05	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST-GENERAL FUND	RUN DATE	7/11/2024	14.06.42
BANK A: VIERA EAST-GF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00267	BERRY DISPOSAL	005123	7/03/2024	425.00	
00126	GOVERNMENTAL MANAGEMENT SERVICES	005124	7/03/2024	9,671.25	
00209	LELAND'S TREE SERVICE	005125	7/03/2024	500.00	
00185	STAPLES ADVANTAGE	005126	7/03/2024	365.03	
00188	UNIFIRST CORPORATION	005127	7/03/2024	99.98	
				11,061.26	
	VIERA EAST-GENERAL FUND			11,061.26	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
001 VIERA EAST-GENERAL FUND	RUN DATE	7/18/2024	11.56.35
BANK A: VIERA EAST-GF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00222	ALLEGRA-ROCKLEDGE	005128	7/18/2024	146.00	
00115	ATLANTIC CULVERT COMPANY, INC.	005129	7/18/2024	1,100.00	
00195	ECOLAB PEST ELIMINATION DIV	005130	7/18/2024	454.88	
00296	EVERBANK, N.A.	005131	7/18/2024	2,298.44	
00210	FPL	005132	7/18/2024	84.00	
00191	PIRTEK SPACE COAST	005133	7/18/2024	305.00	
00626	SHUTTS & BOWEN LLP	005134	7/18/2024	785.00	
				5,173.32	
	VIERA EAST-GENERAL FUND			5,173.32	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST-GENERAL FUND	RUN DATE	7/18/2024	13.42.28
BANK A: VIERA EAST-GF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00188	UNIFIRST CORPORATION	005135	7/18/2024	49.99	
			49.99	
VIERA EAST-GENERAL FUND			49.99	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	6/30/2024	PAGE	1
042 VIERA EAST- GOLF COURSE	RUN DATE	6/27/2024	12.19.10
BANK B: VIERA EAST-GOLF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
01550	CHUCK INDEPENDENT BREAD DIST, LLC	031776	6/27/2024	147.95	
00024	CITY OF COCOA UTILITIES	031777	6/27/2024	966.98	
00078	ECOLAB	031778	6/27/2024	130.00	
00947	ECOLAB PEST ELIMINATION	031779	6/27/2024	370.96	
00587	GLOVER OIL COMPANY INC	031780	6/27/2024	2,975.74	
01514	NOBLE TURF, LLC	031781	6/27/2024	5,141.00	
00694	PRECISION SMALL ENGINE CO., INC.	031782	6/27/2024	1,420.66	
00315	PRESTIGE FLAG INC	031783	6/27/2024	723.05	
01324	REGIONS BANK	031784	6/27/2024	.00	
01324	REGIONS BANK	031785	6/27/2024	3,904.17	
00130	SYSCO	031786	6/27/2024	1,140.49	
				16,921.00	
	VIERA EAST- GOLF COURSE			16,921.00	

CHECK	CHECK	CHECK

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/12/24	PAGE	1
*** CHECK NOS. 031787-031787	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	#
6/27/24 01629	7/01/24 SUP00570 202407 340-57200-54000	*	649.00
MAINTENANCE FEES JUL24
CLUB CADDIE	649.00 031787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	649.00
TOTAL FOR REGISTER	649.00

VIER --VIERA EAST-- AWOLFE

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST- GOLF COURSE	RUN DATE	7/03/2024	12.20.44
BANK B: VIERA EAST-GOLF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
01485	ACUSHNET COMPANY	031788	7/03/2024	1,027.46	
01654	ALSCO	031789	7/03/2024	309.36	
00987	BLUEWATER CREATIVE GROUP INC	031790	7/03/2024	763.50	
00850	BREVARD COUNTY TAX COLLECTOR	031791	7/03/2024	87.00	
01550	CHUCK INDEPENDENT BREAD DIST, LLC	031792	7/03/2024	326.05	
00483	LOWE'S	031793	7/03/2024	.00	
00483	LOWE'S	031794	7/03/2024	347.34	
00180	NAPA AUTO PARTS	031795	7/03/2024	567.31	
01514	NOBLE TURF, LLC	031796	7/03/2024	1,650.88	
00504	PIRTEK SPACE COAST	031797	7/03/2024	437.77	
00808	PETTY CASH	031798	7/03/2024	1,000.00	
01324	REGIONS BANK	031799	7/03/2024	.00	
01324	REGIONS BANK	031800	7/03/2024	1,563.34	
01369	SRIXON/CLEVELAND GOLF/XXIO	031801	7/03/2024	80.38	
00130	SYSCO	031802	7/03/2024	1,978.63	
00243	TAYLOR MADE GOLF COMPANY, INC	031803	7/03/2024	476.70	
01512	THE HUNTINGTON NATIONAL BANK	031804	7/03/2024	12,345.93	
00807	UNIFIRST CORPORATION	031805	7/03/2024	115.16	
00117	WESCOTURF INC.	031806	7/03/2024	128.73	
				23,205.54	
	VIERA EAST- GOLF COURSE			23,205.54	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST- GOLF COURSE	RUN DATE	7/11/2024	14.06.51
BANK B: VIERA EAST-GOLF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
01654	ALSCO	031807	7/03/2024	154.68	
01553	CHARTER COMMUNICATIONS	031808	7/03/2024	404.38	
01550	CHUCK INDEPENDENT BREAD DIST, LLC	031809	7/03/2024	338.20	
01388	DEX IMAGING	031810	7/03/2024	95.20	
01196	E-Z-GO A TEXTRON COMPANY	031811	7/03/2024	1,147.35	
01438	FLORIDA STATE GOLF ASSOCIATION	031812	7/03/2024	252.00	
00587	GLOVER OIL COMPANY INC	031813	7/03/2024	835.97	
00097	GOLF ASSOCIATES SCORECARD COMPANY	031814	7/03/2024	195.97	
01071	GOVERNMENTAL MANAGEMENT SERVICES	031815	7/03/2024	83.33	
01664	JACK TRAYLOR	031816	7/03/2024	23.94	
00180	NAPA AUTO PARTS	031817	7/03/2024	15.12	
01358	NEXAIR, LLC	031818	7/03/2024	39.22	
00176	ROYAL BATTERY DISTRIBUTORS	031819	7/03/2024	166.88	
00626	SHUTTS & BOWEN LLP	031820	7/03/2024	562.50	
01334	SITEONE LANDSCAPE SUPPLY, LLC	031821	7/03/2024	2,300.00	
01369	SRIXON/CLEVELAND GOLF/XXIO	031822	7/03/2024	190.90	
00130	SYSCO	031823	7/03/2024	1,112.33	
01656	THE HUNTINGTON NATIONAL BANK	031824	7/03/2024	90.72	
00807	UNIFIRST CORPORATION	031825	7/03/2024	157.07	
00068	WASTE MANAGEMENT	031826	7/03/2024	941.38	
00117	WESCOTURF INC.	031827	7/03/2024	203.30	
				9,310.44	
	VIERA EAST- GOLF COURSE			9,310.44	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST- GOLF COURSE	RUN DATE	7/18/2024	11.56.40
BANK B: VIERA EAST-GOLF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
01413	ACUSHNET COMPANY	031828	7/18/2024	70.62	
01627	ADT COMMERCIAL	031829	7/18/2024	73.77	
01654	ALSCO	031830	7/18/2024	154.68	
01550	CHUCK INDEPENDENT BREAD DIST, LLC	031831	7/18/2024	338.85	
00880	CINTAS FIRE PROTECTION	031832	7/18/2024	1,406.47	
01241	CRYSTAL HI RISE, INC.	031833	7/18/2024	275.00	
00076	FLORIDA CITY GAS	031834	7/18/2024	385.26	
00035	FPL	031835	7/18/2024	3,623.79	
01532	JANI-KING OF ORLANDO	031836	7/18/2024	435.20	
01568	JENNIFER WORCHEL	031837	7/18/2024	100.00	
01581	MADDEN AERATION	031838	7/18/2024	2,500.00	
00504	PIRTEK SPACE COAST	031839	7/18/2024	228.38	
00808	PETTY CASH	031840	7/18/2024	940.00	
01536	ROBB & TAYLOR ENGINEERING SOLUTIONS	031841	7/18/2024	500.00	
01334	SITEONE LANDSCAPE SUPPLY, LLC	031842	7/18/2024	84.00	
00130	SYSCO	031843	7/18/2024	1,228.02	
01656	THE HUNTINGTON NATIONAL BANK	031844	7/18/2024	15,708.09	
01666	TOM AGANS	031845	7/18/2024	150.00	
01588	TURF SOLUTIONS OF FLORIDA INC	031846	7/18/2024	950.00	
00807	UNIFIRST CORPORATION	031847	7/18/2024	660.10	
01502	UNIQUE WEBB CONSULTING	031848	7/18/2024	2,600.00	
01558	WELLS FARGO FINANCIAL LEASING, INC.	031849	7/18/2024	652.46	
				33,064.69	
	VIERA EAST- GOLF COURSE			33,064.69	

CHECK	CHECK	CHECK

AP120W-2	ACCOUNTS PAYABLE CHECK REGISTER AS OF	7/31/2024	PAGE	1
042 VIERA EAST- GOLF COURSE	RUN DATE	7/18/2024	13.42.33
BANK B: VIERA EAST-GOLF

VEND#	VENDOR NAME	 NO.	 DATE	AMOUNT	
00947	ECOLAB PEST ELIMINATION	031850	7/18/2024	370.96	
			370.96	
VIERA EAST- GOLF COURSE			370.96	

CHECK	CHECK	CHECK

Section B

Viera East
Community Development District

Unaudited Financial Reporting
June 30, 2024

Table of Contents

1

2-4

5

6	
7	

	Balance Sheet

	General Fund

	Capital Reserve

	Capital Reserve Check Register

	Debt Service Series 2020

8

9-12

14-15	
16-18	

13

19

20

21

22

23

24

25

	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

	Golf Course Prior Month/Year Comparisons

	Restaurant Prior Month/Year Comparisons

	Assessment Receipt Schedule

Viera East	
Community Development District	
Combined Balance Sheet	
June 30, 2024	

General	Capital Reserve	Debt Service	Capital Projects	Golf Course/	Totals	
Fund	Fund	Fund	Fund	Recreation Fund	Governmental Fund	

Assets:	
Cash:	
Operating Account	
Capital Reserve Account	
Assessments Receivable	
Accounts Receivable	
Due from Capital Projects	
Due from Capital Reserve	
Due from Golf Course	
Due from General Fund	
Due from Other	
Prepaid Expenses	
Inventory- Pro Shop	
Inventory- Hook & Eagle	
Investments:	
State Board of Administration	
Series 2012	
Reserve	
Benefit Assessment	
Bond Service	
Recreation Fees	
Prepaid Expenses - Debt	
Series 2020	
Reserve	
Temporary Interest	
Bond Service	
Project	
Improvements (Net of Depreciation	

$	-	
$	1,469,011	
$	-	
$	-	
$	79,752	
$	-	
$	426	
$	5,846	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	106,941	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	

$	622,273	
$	-	
$	-	
$	215	
$	-	
$	-	
$	-	
$	236,600	
$	13,080	
$	138,540	
$	53,268	
$	28,464	

$	1,487,649	
$	1,469,011	
$	-	
$	215	
$	79,752	
$	1,232	
$	19,945	
$	349,387	
$	13,080	
$	151,876	
$	53,268	
$	28,464	

$ 865,377
$	-
$	-
$	-
$	-
$	1,232
$  19,520
$	-
$	-
$  13,336
$	-
$	-

$	-	$

$	-	
$	-	
$	-	
$	-	
$	-	

$	-
$	-
$	-
$	-
$	-

$	-	
$	-	
$	-	
$	-	
$	-	

$	-
$	-
$	-
$	-
$	-

134,194	$	-	$

$	-	
$	-	
$	-	
$	-	
$	-	

$	237,758	
$	15	
$	9,143	
$	-	
$	-	

-	$	-

$	134,194

$	283,906	
$	980	
$	7,584	
$	82,533	
$	122,500	

$	237,758	
$	15	
$	9,143	
$	145,459	
$	1,438,328	

$	-	
$	-	
$	-	
$	-	
$	-	

$	283,906	
$	980	
$	7,584	
$	82,533	
$	122,500	

$	-	
$	-	
$	-	
$	145,459	
$	-	

$	-	
$	-	
$	-	
$	-	
$	1,438,328	

Total Assets	$899,464	$  1,689,229	$  353,857	$	145,459	$ 3,028,272	$	6,116,281	
Liabilities:	
Accounts Payable	$  12,512	$	-	$	-	$	-	$	28,950	$	41,463	
Accrued Expenses	$	8,610	$	-	$	-	$	-	$	3,290	$	11,900	
Deferred Revenue- Season Advance $	-	$	-	$	-	$	-	$	41,043	$	41,043	
Deferred Revenue- Special Assessm $	-	$	-	$	-	$	-	$	6,080	$	6,080	
Deferred Revenue- Special Assessm $	-	$	-	$	-	$	-	$	122,446	$	122,446	
Due to General Fund	$	-	$	1,232	$	-	$	-	$	19,520	$	20,752	
Due to Golf Course	$ 236,600	$	-	$	-	$	-	$	-	$	236,600	
Due to Debt Service	$ 106,941	$	-	$	-	$	-	$	-	$	106,941	
Due to Capital Reserve	$	5,846	$	-	$	-	$	79,752	$	426	$	86,024	
Accrued Interest Payable	$	-	$	-	$	-	$	-	$	12,959	$	12,959	
Accrued Principal Payable	$	-	$	-	$	-	$	-	$	-	$	-	
Accrued Payroll Payable	$  17,743	$	-	$	-	$	-	$	46,531	$	64,274	
Notes Payable	$	-	$	-	$	-	$	-	$	359,212	$	359,212	
Sales Tax Payable	$	-	$	-	$	-	$	-	$	24,817	$	24,817	
Event Deposits	$	-	$	-	$	-	$	-	$	(16)	$	(16)	
Bonds Payable- Series 2012	$	-	$	-	$	-	$	-	$	1,555,000	$	1,555,000	
Bond Discount	$	-	$	-	$	-	$	-	$	(6,574)	$	(6,574)	
Deferred Loss	$	-	$	-	$	-	$	-	$	(59,258)	$	(59,258)	

Total Liabilites	$388,252	$	1,232	$	-	$	79,752	$ 2,154,425	$	2,623,661	
Fund Balance:	
Nonspendable:	
Prepaid Items	$  13,336	$	-	$	-	$	-	$	-	$	13,336	
Restricted for:	
Debt Service - Series 2020	$	-	$	-	$	353,857	$	-	$	-	$	353,857	
Capital Projects - Series 2020	$	-	$	-	$	-	$	65,708	$	-	$	65,708	
Assigned for:	
Capital Reserves	$	-	$	1,687,997	$	-	$	-	$	-	$	1,687,997	
Unassigned	$ 497,876	$	-	$	-	$	-	$	873,846	$	1,371,722	

Total Fund Balances	$511,212	$  1,687,997	$  353,857	$	65,708	$	873,846	$	3,492,620	

Total Liabilities & Fund Balance	$ 899,464	$	1,689,229	$	353,857	$	145,459	$	3,028,272	$	6,116,281

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:		
Maintenance Assessments	$ 1,378,973	
Golf Course Administrative Services	$	56,280	
Donations for Park Materials	$	5,000	
Miscellaneous Income- Farmers Market	$	20,000	
Interest Income	$	100	

$ 1,378,973	
$	42,210	
$	3,750	
$	15,000	
$	75	

$ 1,392,351	
$	42,210	
$	-	
$	4,166	
$	1	

$	13,378	
$	0	
$	(3,750)	
$	(10,834)	
$	(74)	

Total Revenues	$1,460,353	$1,440,008	$1,438,728	$	(1,280)	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	30,519	$	22,889	$	17,646	$	5,243	
Engineering Fees	$	5,000	$	3,750	$	16,850	$	(13,100)	
Attorney's Fees	$	20,000	$	15,000	$	6,055	$	8,946	
Dissemination	$	1,000	$	750	$	750	$	0	
Trustee Fees	$	5,600	$	4,200	$	4,200	$	(0)	
Annual Audit	$	14,000	$	10,500	$	10,500	$	(0)	
Collection Agent	$	2,500	$	1,875	$	-	$	1,875	
Management Fees	$  109,754	$	82,315	$	82,316	$	(0)	
Postage	$	2,000	$	1,500	$	745	$	755	
Printing & Binding	$	2,500	$	1,875	$	177	$	1,698	
Insurance- Liability	$	10,368	$	7,776	$	6,841	$	935	
Legal Advertising	$	2,500	$	1,875	$	-	$	1,875	
Other Current Charges	$	750	$	563	$	918	$	(356)	
Office Supplies	$	1,500	$	1,125	$	1,148	$	(23)	
Dues & Licenses	$	175	$	131	$	175	$	(44)	
Information Technology	$	4,509	$	3,382	$	3,478	$	(97)	
Total General & Administrative	$ 212,675	$ 159,506	$ 151,799	$	7,707	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Operations & Maintenance

Operating Expenditures		
Salaries	$  168,699	
Administration Fee	$	1,228	
FICA Expense	$	12,905	
Health Insurance	$	10,000	
Workers Compensation	$	3,348	
Unemployment	$	1,078	
Retirement Contribution	$	5,061	
Other Contractual	$	12,000	
Marketing- Lifestyle/Amenities	$	75,000	
Uniforms	$	500	

$  126,524	
$	921	
$	9,679	
$	7,500	
$	2,511	
$	809	
$	3,796	
$	9,000	
$	56,250	
$	375	

$  128,382	
$	745	
$	10,295	
$	5,752	
$	2,126	
$	756	
$	-	
$	4,707	
$	62,883	
$	168	

$	(1,858)	
$	176	
$	(616)	
$	1,748	
$	385	
$	53	
$	3,796	
$	4,293	
$	(6,633)	
$	207	

Subtotal Field Expenditures	$ 289,819	$ 217,364	$ 215,814	$	1,550	

Maintenance Expenditures		
Canal Maintenance	$	14,000	
Lake Bank Restoration	$  164,000	
Lake Bank Education Project	$	8,000	
Environmental Services	$	20,000	
Water Management System	$  132,000	
Midge Control	$	10,000	
Contingencies	$	2,000	
Fire Line Management	$	3,500	
Basin Repair	$	3,000	

$	10,500	
$  123,000	
$	6,000	
$	15,000	
$	99,000	
$	7,500	
$	1,500	
$	2,625	
$	2,250	

$	-	
$  257,160	
$	-	
$	1,364	
$  100,784	
$	-	
$	7,377	
$	-	
$	-	

$	10,500	
$	(134,160)	
$	6,000	
$	13,636	
$	(1,784)	
$	7,500	
$	(5,877)	
$	2,625	
$	2,250	

Subtotal Maintenance Expenditures	$ 356,500	$ 267,375	$ 366,685	$	(99,310)	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Grounds Maintenance Expenditures		
Salaries	$  222,718	
Bonus Program	$	-	
Administrative Fees	$	2,320	
FICA	$	18,958	
Health Insurance	$	17,975	
Workers Compensation	$	4,420	
Unemployment	$	2,484	
Retirement Contribution	$	6,682	
Telephone	$	13,000	
Utilities	$	15,000	
Property Appraiser	$	1,990	
Insurance- Property	$	3,411	
Repairs	$	25,000	
Fuel	$	21,000	
Park Maintenance	$	45,000	
Sidewalk Repair	$	10,000	
Chemicals	$	4,000	
Contingencies	$	5,000	
Refuse	$	12,000	
Office Supplies	$	500	
Uniforms	$	3,000	
Fire Alarm System	$	7,500	
Rain Bird Pump System	$	27,585	
Park Materials	$	10,000	
Bay Hill Flow Way Maintenance	$	25,000	

$  167,039	
$	-	
$	1,740	
$	14,219	
$	13,481	
$	3,315	
$	1,863	
$	5,011	
$	9,750	
$	11,250	
$	1,493	
$	2,558	
$	18,750	
$	15,750	
$	33,750	
$	7,500	
$	3,000	
$	3,750	
$	9,000	
$	375	
$	2,250	
$	5,625	
$	20,689	
$	7,500	
$	18,750	

$  146,904	
$	41,823	
$	1,484	
$	11,815	
$	20,272	
$	2,424	
$	1,301	
$	-	
$	11,649	
$	6,359	
$	1,989	
$	2,694	
$	14,584	
$	12,839	
$	19,103	
$	13,712	
$	1,604	
$	8,559	
$	7,625	
$	-	
$	2,516	
$	3,658	
$	21,146	
$	-	
$	-	

$	20,135	
$	(41,823)	
$	256	
$	2,403	
$	(6,791)	
$	891	
$	562	
$	5,011	
$	(1,899)	
$	4,891	
$	(497)	
$	(136)	
$	4,166	
$	2,911	
$	14,647	
$	(6,212)	
$	1,396	
$	(4,809)	
$	1,375	
$	375	
$	(266)	
$	1,967	
$	(457)	
$	7,500	
$	18,750	

Subtotal Grounds Maintenance Expenditur	$ 504,542	$ 378,407	$ 354,059	$	24,348	

Total Operations & Maintenance	$1,150,861	$ 863,146	$ 936,558	$	(73,412)	

Total Expenditures	$1,363,536	$1,022,652	$1,088,356	$	(65,704)	

Excess (Deficiency) of Revenues over Expen	$	96,816	$  350,371	

Other Financing Sources/(Uses):

Transfer In/(Out)- Capital Reserve	$	(96,816)	

$	(96,816)	$	(96,816)	$	-

Total Other Financing Sources/(Uses)	$  (96,816)	$  (96,816)	$  (96,816)	$	-	
					
Net Change in Fund Balance	$	0		$ 253,555		
					
Fund Balance - Beginning	$	-		$ 257,657		
					
Fund Balance - Ending	$	0		$ 511,212		

Viera East	
Community Development District	
Capital Reserve Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues		
Interest	$	500	

$	375

$	5,467

$	5,092

Total Revenues	$	500	$	375	$	5,467	$	5,092	
Expenditures:		
Capital Outlay	$	100,000	$	75,000	$	57,571	$	17,429	
Truck Maintenance	$	25,000	$	18,750	$	-	$	18,750	
Sign Project	$	20,000	$	15,000	$	-	$	15,000	
Total Expenditures	$  145,000	$	75,000	$	57,571	$	17,429	

Excess (Deficiency) of Revenues over Expen	$ (144,500)	$  (52,104)	
Other Financing Sources/(Uses)

Transfer In/(Out)- General Fund	$	96,816	
Transfer In/(Out)- Golf Course	$	140,691	

$	96,816	
$	140,691	

$	96,816	
$	140,691	

$	(0)	
$	-	

Total Other Financing Sources (Uses)	$  237,508	$ 237,508	$  237,507	$	(0)	

Net Change in Fund Balance	$	93,008	$  185,403	
		
Fund Balance - Beginning	$1,570,109	$1,502,594	
		
Fund Balance - Ending	$1,663,117	$1,687,997	

Viera East	
Community Development District	
Capital Reserve Fund	
Capital Outlay Check Register Detail	
For The Period Ending June 30, 2024	

Check	
Date	Vendor	Detail	Amount	

10/16/23	
11/30/23	
04/11/24	

US Foods	
Wesco Turf, Inc	
Wesco Turf, Inc	

Hood Range	
Conveyor/Swivel/Caddy	
Kubota Workman HDX	

$ 16,851.33	
$	7,236.06	
$ 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 June 30, 2024	

Adopted	Prorated Budge	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:		
Assessments - Tax Roll	$	655,615	
Interest	$	500	

$	655,615	
$	375	

$	661,975	
$	20,129	

$	6,360	
$	19,754	

Total Revenues	$  656,115	$  655,990	$  682,105	$	26,115	
Expenditures:		
Interest - 11/1	$	85,558	$	85,558	$	85,558	$	-	
Principal - 5/1	$	490,000	$	490,000	$	490,000	$	-	
Interest - 5/1	$	85,558	$	85,558	$	85,558	$	-	
Total Expenditures	$  661,115	$  661,115	$  661,115	$	-	

Excess (Deficiency) of Revenues over Expen	$	(5,000)	$	20,990	
Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
		
Net Change in Fund Balance	$	(5,000)	$	20,990	
		
Fund Balance - Beginning	$	93,497	$  332,868	
		
Fund Balance - Ending	$	88,497	$  353,857	

Viera East	
Community Development District	
Capital Projects Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues		
Interest	$	-	

$	-	$

9,437

$	9,437

Total Revenues	$	-	$	-	$	9,437	$	9,437	

Expenditures:		
Capital Outlay	$	-	$	-	$  174,587	$ (174,587)	
Total Expenditures	$	-	$	-	$ 174,587	$ (174,587)	

Excess (Deficiency) of Revenues over Expen	$	-	$ (165,150)	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$	-	$ (165,150)	
		
Fund Balance - Beginning	$	-	$ 230,858	
		
Fund Balance - Ending	$	-	$	65,708	

Viera East	
Community Development District	
Golf Course/ Recreation Fund- Operations	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Budget

Adopted

Current Month	
Prorated Budget	Actual		
06/30/24	06/30/24	Variance	

Year- to - Date	
Prorated Budget	Actual		
Thru 06/30/24	Thru 06/30/24	Variance	

2,753	
781	
234	

3,712	
213	
92	

959	
(568)	
(142)	

28,708	
8,144	
2,443	

35,412	
2,413	
939	

6,704	
(5,731)	
(1,504)	

Total Revenues	$2,292,030	

Expenditures:		
General Expenditures:		
Other Contractual Services	$	20,000	
Telephone	$	2,500	
Utilities	$	5,400	
Repairs & Maintenance	$	15,000	
Bank Charges	$	45,000	
Office Supplies	$	4,500	
Operating Supplies	$	4,000	
Dues, Licenses & Subscriptions	$	9,500	
Drug Testing- All departments	$	500	
Training, Education & Employee Relations	$	9,000	
Contractual Security	$	4,000	
IT Services

Subtotal General Expenditures	$	3,000

$ 122,400	

Number of Rounds		
Paid Rounds	35,250	
Member Rounds	10,000	
Comp Rounds	3,000	
Revenue per Round		
Paid Rounds	$	50	

$46	$38	(8)	$54	$46	(8)

Revenues:		
Greens Fees	$ 1,863,778	
Gift Cards- Sales	$	25,750	
Gift Cards- Usage	$	(25,750)	
Season Advance/Trail Fees	$  150,000	
Associate Memberships	$	42,000	
Driving Range	$	82,400	
Golf Lessons	$	2,163	
Merchandise Sales	$  118,450	
Assessments -Recreation Operating	$	18,239	
Miscellaneous Income	$	15,000	

$	127,669	
$	1,764	
$	(1,764)	
$	10,275	
$	2,877	
$	5,644	
$	148	
$	8,114	
$	1,521	
$	1,251	

$ 141,357	
$	656	
$	1,485	
$	8,019	
$	2,071	
$	7,488	
$	2,840	
$  11,372	
$	1,520	
$	3,015	

$  13,688	
$	(1,107)	
$	3,249	
$	(2,256)	
$	(806)	
$	1,844	
$	2,692	
$	3,258	
$	(1)	
$	1,764	

$  1,546,004	
$	21,360	
$	(21,360)	
$	124,425	
$	34,839	
$	68,351	
$	1,794	
$	98,254	
$	13,676	
$	11,247	

$ 1,614,017	
$	11,907	
$	(7,502)	
$	93,149	
$	20,992	
$	73,650	
$	9,370	
$	114,863	
$	13,679	
$	4,162	

$  68,013	
$	(9,452)	
$  13,858	
$ (31,276)	
$ (13,847)	
$	5,299	
$	7,576	
$  16,609	
$	4	
$	(7,085)	

$	157,499	$ 179,824	$ 22,324

$ 1,898,590	$ 1,948,287	$ 49,697

$	1,668	
$	209	
$	450	
$	1,251	
$	3,753	
$	375	
$	334	
$	792	
$	42	
$	751	
$	334	
$	250	

$	878	
$	338	
$	126	
$	275	
$	6,110	
$	63	
$	619	
$	1,362	
$	-	
$	-	
$	351	
$	-	

$	14,996	
$	1,875	
$	4,049	
$	11,247	
$	33,741	
$	3,374	
$	2,999	
$	7,123	
$	375	
$	6,748	
$	2,999	
$	2,249	

$	9,400	
$	3,035	
$	3,114	
$	4,031	
$	51,310	
$	2,189	
$	6,303	
$	9,596	
$	-	
$	95	
$	2,445	
$	1,332	

$	5,596	
$	(1,161)	
$	935	
$	7,216	
$ (17,569)	
$	1,185	
$	(3,304)	
$	(2,472)	
$	375	
$	6,653	
$	554	
$	917	

$	790
$	(130)
$	325
$	976
$	(2,357)
$	312
$	(285)
$	(569)
$	42
$	751
$	(17)
$	250

$	10,208	$ 10,121	$

87

$	91,776	$	92,850	$  (1,075)

Viera East	
Community Development District	
Golf Course/ Recreation Fund- Operations	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Budget

Adopted

Current Month	
Prorated Budget	Actual		
06/30/24	06/30/24	Variance	

Year- to - Date	
Prorated Budget	Actual		
Thru 06/30/24	Thru 06/30/24	Variance	

Administrative Expenditures:		
Legal Fees	$	1,500	
Arbitrage	$	600	
Dissemination	$	1,000	
Trustee Fees	$	4,100	
Annual Audit	$	5,000	
Golf Course Administrative Services	$	56,280	
Insurance	$  133,663	
Property Taxes	$	15,000	

$	125	
$	50	
$	83	
$	342	
$	417	
$	4,694	
$	11,147	
$	1,251	

$	-	
$	50	
$	83	
$	340	
$	417	
$	4,690	
$  12,145	
$	856	

$	125	
$	0	
$	0	
$	2	
$	0	
$	4	
$	(998)	
$	395	

$	1,125	
$	450	
$	750	
$	3,074	
$	3,749	
$	42,199	
$	100,221	
$	11,247	

$	563	
$	450	
$	750	
$	3,070	
$	3,750	
$	42,210	
$	110,292	
$	6,851	

$	562	
$	(0)	
$	(0)	
$	5	
$	(1)	
$	(11)	
$ (10,072)	
$	4,396	

Subtotal Administrative Expenditures	$ 217,143	
	
Total General & Administrative	$ 339,543	

$	18,110	$ 18,581	$	(471)

$	28,318	$ 28,703	$	(385)

Operations & Maintenance

$	(2,209)
$	(134)
$	(244)
$	270
$	53
$	252
$	13
$	481
$	83
$	108
$	497
$	125
$	751
$	(4,011)
$	(2,205)
$	921

$	43,581	$ 48,830	$  (5,249)

$

7,506	$	7,717	$	(211)	$	67,482	$	79,689	$ (12,207)

$	7,506	$  7,717	$	(211)

$	67,482	$	79,689	$ (12,207)

Subtotal Merchandise Sales	$	90,000

$	391,812	$  406,868	$ (15,056)

Subtotal Golf Operations Expenditures  $ 522,555

$	254,589	$  260,785	$  (6,196)

$	162,814	$  167,935	$  (5,121)

Golf Operations Expenditures		
Salaries	$  306,020	
Administrative Fee	$	12,876	
FICA Expense	$	22,509	
Health Insurance	$	12,632	
Workers Compensation	$	5,890	
Unemployment	$	10,828	
Golf Printing	$	2,500	
Utilities	$	22,500	
Repairs	$	1,000	
Pest Control	$	1,300	
Supplies	$	12,000	
Uniforms	$	1,500	
Training, Education & Employee Relations	$	9,000	
Cart Lease	$	87,000	
Cart Maintenance	$	5,000	
Driving Range	$	10,000	

$	25,522	
$	1,074	
$	1,877	
$	1,054	
$	491	
$	903	
$	209	
$	1,877	
$	83	
$	108	
$	1,001	
$	125	
$	751	
$	7,256	
$	417	
$	834	

$  27,731	
$	1,207	
$	2,121	
$	784	
$	438	
$	651	
$	196	
$	1,396	
$	-	
$	-	
$	503	
$	-	
$	-	
$  11,266	
$	2,622	
$	(87)	

$	229,454	
$	9,654	
$	16,877	
$	9,471	
$	4,416	
$	8,119	
$	1,875	
$	16,871	
$	750	
$	975	
$	8,998	
$	1,125	
$	6,748	
$	65,233	
$	3,749	
$	7,498	

$	234,333	
$	10,446	
$	18,593	
$	5,940	
$	3,395	
$	6,162	
$	1,238	
$	14,924	
$	550	
$	666	
$	13,689	
$	99	
$	920	
$	84,435	
$	6,107	
$	5,372	

$	(4,879)	
$	(791)	
$	(1,715)	
$	3,531	
$	1,021	
$	1,957	
$	636	
$	1,947	
$	200	
$	309	
$	(4,691)	
$	1,026	
$	5,828	
$ (19,202)	
$	(2,358)	
$	2,126	

Merchandise Sales		
Cost of Goods Sold	$	90,000	

Viera East	
Community Development District	
Golf Course/ Recreation Fund- Operations	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Budget

Adopted

Current Month	
Prorated Budget	Actual		
06/30/24	06/30/24	Variance	

Year- to - Date	
Prorated Budget	Actual		
Thru 06/30/24	Thru 06/30/24	Variance	

Golf Course Maintenance Expenditures	
Salaries	$  466,847	
Administrative Fees	$	5,368	
FICA Expense	$	37,693	
Employee Insurance	$	38,695	
Workers Compensation	$	9,328	
Unemployment	$	7,160	
Utilities/Water	$	30,000	
Repairs	$	48,000	
Restaurant Repairs	$	7,500	
Fuel & Oil	$	40,000	
Pest Control	$	1,800	
Irrigation/Drainage	$	20,000	
Sand and Topsoil	$	26,500	
Flower/Mulch	$	7,000	
Fertilizer	$  175,000	
Seed/Sod	$	10,000	
Trash Removal	$	3,000	
Contingency	$	7,500	
First Aid	$	800	
Operating Supplies	$	20,000	
Training	$	9,000	
Janitorial Supplies	$	1,000	
Janitorial Services	$	20,000	
Soil & Water Testing	$	1,000	
Uniforms	$	10,000	
Equipment Rental	$	2,000	
Equipment Lease	$  187,550	

$	38,935	
$	448	
$	3,144	
$	3,227	
$	778	
$	597	
$	2,502	
$	4,003	
$	626	
$	3,336	
$	150	
$	1,668	
$	2,210	
$	584	
$	14,595	
$	834	
$	250	
$	626	
$	67	
$	1,668	
$	751	
$	83	
$	1,668	
$	83	
$	834	
$	167	
$	15,642	

$  33,848	
$	396	
$	2,589	
$	2,966	
$	534	
$	163	
$	2,322	
$	3,399	
$	27	
$	3,039	
$	371	
$	460	
$	1,089	
$	-	
$  14,279	
$	-	
$	219	
$	-	
$	-	
$	1,820	
$	-	
$	27	
$	2,749	
$	-	
$	752	
$	2,539	
$  18,418	

$	5,087	
$	51	
$	554	
$	261	
$	244	
$	434	
$	180	
$	604	
$	598	
$	297	
$	(221)	
$	1,208	
$	1,121	
$	584	
$	316	
$	834	
$	31	
$	626	
$	67	
$	(152)	
$	751	
$	57	
$	(1,081)	
$	83	
$	82	
$	(2,372)	
$	(2,776)	

$	350,042	
$	4,025	
$	28,262	
$	29,014	
$	6,994	
$	5,369	
$	22,494	
$	35,990	
$	5,624	
$	29,992	
$	1,350	
$	14,996	
$	19,870	
$	5,249	
$	131,215	
$	7,498	
$	2,249	
$	5,624	
$	600	
$	14,996	
$	6,748	
$	750	
$	14,996	
$	750	
$	7,498	
$	1,500	
$	140,625	

$	318,424	
$	3,912	
$	25,302	
$	28,089	
$	5,187	
$	3,675	
$	25,392	
$	32,574	
$	7,142	
$	25,578	
$	1,882	
$	7,706	
$	8,119	
$	1,592	
$	123,569	
$	-	
$	1,755	
$	6,476	
$	129	
$	6,876	
$	1,432	
$	207	
$	24,273	
$	-	
$	6,955	
$	2,817	
$	160,131	

$  31,618	
$	113	
$	2,961	
$	925	
$	1,807	
$	1,693	
$	(2,898)	
$	3,417	
$	(1,518)	
$	4,414	
$	(532)	
$	7,290	
$  11,751	
$	3,657	
$	7,646	
$	7,498	
$	494	
$	(853)	
$	471	
$	8,120	
$	5,317	
$	543	
$	(9,277)	
$	750	
$	543	
$	(1,317)	
$ (19,506)	

Subtotal Grounds Maintenance Expendit	$1,192,741			$	99,475	$ 92,007	$	7,468			$	894,317	$  829,192	$ 65,125	
			
Total Operations & Maintenance	$1,805,296			$	150,562	$ 148,554	$	2,007			$ 1,353,611	$ 1,315,749	$ 37,862	
			
Total Expenditures	$2,144,839			$	178,880	$ 177,257	$	1,623			$ 1,608,200	$ 1,576,534	$ 31,667	
			
Excess (Deficiency) of Revenues over Exp $  147,191			$	2,567			$	371,754	

Viera East	
Community Development District	
Golf Course/ Recreation Fund- Operations	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending June 30, 2024	

Budget

Adopted

Current Month	
Prorated Budget	Actual		
06/30/24	06/30/24	Variance	

Year- to - Date	
Prorated Budget	Actual		
Thru 06/30/24	Thru 06/30/24	Variance	

$  639,515

$  899,222

$  (145,565)	$ (112,047)	$ 33,518

$  259,707

Other Financing Sources/(Uses):

Assessments -Recreation Debt Service	$  560,250	
Interest Income	$	1,000	
Transfer In/(Out)- Capital Reserve	$ (140,691)	
Interest Expense	$	(77,750)	
Principal Expense	$ (490,000)	

$	46,725	
$	83	
$	(11,734)	
$	(6,484)	
$	(40,866)	

$  49,100	
$	1,295	
$	-	
$  (6,479)	
$ (40,833)	

$	2,375	
$	1,212	
$  11,734	
$	5	
$	33	

$	420,075	
$	750	
$	(140,691)	
$	(58,297)	
$	(367,402)	

$	441,896	
$	12,561	
$  (140,691)	
$	(58,313)	
$  (367,500)	

$  21,821	
$  11,811	
$	-	
$	(16)	
$	(98)	

Total Other Financing Sources/(Uses)	$ (147,191)		$	(12,276)	$  3,082	$ 15,358	
				
Net Change in Fund Balance	$	-		$  5,649	
				
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 June 30, 2024	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:		
Food Sales	$  334,093	
Snack Sales	$	10,000	
Wine Sales	$	31,005	
Beer Sales	$  179,140	
Beverage Sales	$	12,402	
Liquor Sales	$	92,220	
Miscellaneous Income	$	-	

$  250,570	
$	7,500	
$	23,254	
$  134,355	
$	9,302	
$	69,165	
$	-	

$  347,670	
$	7,127	
$	41,361	
$  127,797	
$	5,020	
$  108,746	
$	493	

$	97,100	
$	(373)	
$	18,107	
$	(6,558)	
$	(4,282)	
$	39,581	
$	493	

Total Revenues	$ 658,860	$ 494,145	$638,213	$	144,068	

Expenditures:					
Restaurant Expenditures:					
Restaurant Manager Contract	$	65,000	$	48,750	$	10,833	$	37,917	
Salaries	$  183,610	$  137,708	$  221,924	$	(84,216)	
Administrative Fee	$	8,034	$	6,026	$	5,307	$	719	
FICA Expense	$	15,217	$	11,413	$	25,608	$	(14,196)	
Health Insurance	$	8,813	$	6,610	$	12,608	$	(5,998)	
Workers Compensation	$	2,336	$	1,752	$	3,544	$	(1,792)	
Unemployment	$	5,750	$	4,313	$	4,738	$	(425)	
Telephone	$	5,250	$	3,938	$	4,403	$	(466)	
Utilities	$	10,000	$	7,500	$	7,857	$	(357)	
Pest Control	$	1,200	$	900	$	666	$	234	
Merchant Fees	$	27,500	$	20,625	$	19,214	$	1,411	
Equipment Lease	$	1,500	$	1,125	$	805	$	320	
Kitchen Equipment/Supplies	$	3,000	$	2,250	$	4,117	$	(1,867)	
Paper & Plastic Supplies	$	10,000	$	7,500	$	11,010	$	(3,510)	
Operating Supplies	$	25,000	$	18,750	$	13,327	$	5,423	
First Aid	$	500	$	375	$	-	$	375	
Entertainment	$	14,400	$	10,800	$	435	$	10,365	
Delivery/Gas	$	6,000	$	4,500	$	4,111	$	389	
Dues & License	$	5,000	$	3,750	$	9,487	$	(5,737)	
Total Restaurant Expenditures	$ 398,110	$ 298,583	$ 359,995	$	(61,412)	

Cost of Goods Sold:

Food Cost	$  132,750	
Snack Cost	$	5,000	
Beverage Cost	$	16,000	
Beer Cost	$	71,000	
Wine Cost	$	5,000	
Liquor Cost	$	31,000	

$	99,563	
$	3,750	
$	12,000	
$	53,250	
$	3,750	
$	23,250	

$  175,251	
$	3,526	
$	25,314	
$	50,445	
$	4,147	
$	44,910	

$	(75,689)	
$	224	
$	(13,314)	
$	2,805	
$	(397)	
$	(21,660)	

Total Operations & Maintenance	$ 260,750	$ 195,563	$ 303,594	$  (108,031)	

Total Expenditures	$ 658,860	$ 494,145	$ 663,589	$  (169,444)	

Excess (Deficiency) of Revenues over Expen	$	-	$  (25,376)	

Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$ (25,376)		
					
Fund Balance - Beginning	$	-		$	-		
					
Fund Balance - Ending	$	-		$ (25,376)		

13

Viera East	
Community Development District	
Month to Month- General Fund	

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	$  68,163	$	5,165	$  58,790	$	-	$	-	$	-	$ 1,392,351	
Golf Course Administrative Services	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	42,210	
Donations for Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous Income- Farmers Market	$	-	$	3,326	$	-	$	-	$	215	$	325	$	-	$	300	$	-	$	-	$	-	$	-	$	4,166	
Interest Income	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1	$	-	$	-	$	-	$	-	$	1	

Total Revenues	$	4,690	$ 322,340	$ 885,690	$  35,243	$  25,681	$  18,594	$  72,853	$  10,156	$  63,480	$	-	$	-	$	-	$ 1,438,728	

Expenditures:														
General & Administrative:														
Supervisors Fees	$	2,467	$	1,467	$	1,289	$	2,188	$	1,946	$	1,489	$	2,192	$	2,421	$	2,188	$	-	$	-	$	-	$	17,646	
Engineering Fees	$	-	$	1,000	$	-	$	9,800	$	4,200	$	-	$	-	$	1,850	$	-	$	-	$	-	$	-	$	16,850	
Attorney's Fees	$	3,048	$	1,422	$	111	$	-	$	-	$	113	$	-	$	1,361	$	-	$	-	$	-	$	-	$	6,055	
Dissemination	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	-	$	-	$	-	$	750	
Trustee Fees	$	467	$	467	$	467	$	467	$	467	$	467	$	467	$	467	$	467	$	-	$	-	$	-	$	4,200	
Annual Audit	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	1,167	$	-	$	-	$	-	$	10,500	
Collection Agent	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Management Fees	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	9,146	$	-	$	-	$	-	$	82,316	
Postage	$	1	$	151	$	-	$	42	$	340	$	15	$	196	$	-	$	-	$	-	$	-	$	-	$	745	
Printing & Binding	$	42	$	12	$	-	$	-	$	-	$	-	$	19	$	10	$	95	$	-	$	-	$	-	$	177	
Insurance- Liability	$	760	$	760	$	760	$	760	$	760	$	760	$	760	$	760	$	760	$	-	$	-	$	-	$	6,841	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Current Charges	$	25	$	148	$	130	$	200	$	163	$	196	$	14	$	24	$	19	$	-	$	-	$	-	$	918	
Office Supplies	$	937	$	-	$	62	$	-	$	-	$	62	$	-	$	88	$	-	$	-	$	-	$	-	$	1,148	
Dues & Licenses	$	-	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Information Technology	$	376	$	472	$	376	$	376	$	376	$	376	$	376	$	376	$	376	$	-	$	-	$	-	$	3,478	
Total General & Administrative	$  18,519	$  16,470	$  13,591	$  24,228	$  18,648	$  13,873	$  14,418	$  17,753	$  14,300	$	-	$	-	$	-	$ 151,799	

Operations & Maintenance

Operating Expenditures														
Salaries	$  13,456	$  13,196	$  13,621	$  13,009	$  12,378	$  14,828	$  15,902	$  17,074	$  14,917	$	-	$	-	$	-	$  128,382	
Administration Fee	$	67	$	65	$	74	$	74	$	68	$	76	$	104	$	110	$	108	$	-	$	-	$	-	$	745	
FICA Expense	$	1,029	$	1,483	$	1,042	$	995	$	947	$	1,134	$	1,217	$	1,306	$	1,141	$	-	$	-	$	-	$	10,295	
Health Insurance	$	743	$	743	$	819	$	924	$	848	$	748	$	848	$	948	$	(869)	$	-	$	-	$	-	$	5,752	
Workers Compensation	$	213	$	306	$	215	$	206	$	196	$	234	$	251	$	270	$	236	$	-	$	-	$	-	$	2,126	
Unemployment	$	-	$	-	$	189	$	263	$	52	$	-	$	111	$	131	$	11	$	-	$	-	$	-	$	756	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Contractual	$	550	$	550	$	746	$	429	$	575	$	601	$	971	$	(326)	$	611	$	-	$	-	$	-	$	4,707	
Marketing- Lifestyle/Amenities	$	7,816	$	4,893	$	6,358	$	5,346	$	5,483	$	7,370	$	7,959	$  12,151	$	5,507	$	-	$	-	$	-	$	62,883	
Uniforms	$	80	$	87	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	168	

Subtotal Operating Expenditures	$  23,954	$  21,324	$  23,064	$  21,247	$  20,547	$  24,991	$  27,362	$  31,664	$  21,662	$	-	$	-	$	-	$ 215,814	

Viera East	
Community Development District	
Month to Month- General Fund	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Maintenance Expenditures														
Canal Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Bank Restoration	$	-	$	-	$	-	$  98,640	$  56,110	$	-	$ 102,410	$	-	$	-	$	-	$	-	$	-	$  257,160	
Lake Bank Education Project	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Environmental Services	$	-	$	497	$	267	$	178	$	40	$	-	$	86	$	296	$	-	$	-	$	-	$	-	$	1,364	
Water Management System	$  11,526	$  10,624	$  11,684	$  10,624	$	9,984	$  12,324	$  11,484	$  10,204	$  12,334	$	-	$	-	$	-	$  100,784	
Midge Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	1,452	$	-	$	-	$	1,050	$	-	$	-	$	4,875	$	-	$	-	$	-	$	-	$	-	$	7,377	
Fire Line Management	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Basin Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Maintenance Expenditures	$  12,977	$  11,121	$  11,951	$ 110,492	$  66,134	$  12,324	$ 118,854	$  10,499	$  12,334	$	-	$	-	$	-	$ 366,685	

Grounds Maintenance Expenditures														
Salaries	$  16,087	$  15,773	$  16,670	$  15,828	$  14,981	$  18,275	$  15,990	$  16,811	$  16,489	$	-	$	-	$	-	$  146,904	
Bonus Program	$	-	$  41,823	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	41,823	
Administrative Fees	$	161	$	156	$	178	$	178	$	92	$	184	$	171	$	185	$	178	$	-	$	-	$	-	$	1,484	
FICA	$	1,231	$	1,712	$	1,275	$	1,211	$	1,218	$	1,398	$	1,223	$	1,286	$	1,261	$	-	$	-	$	-	$	11,815	
Health Insurance	$	2,016	$	2,016	$	2,358	$	2,408	$	2,354	$	2,059	$	2,354	$	2,354	$	2,354	$	-	$	-	$	-	$	20,272	
Workers Compensation	$	254	$	353	$	263	$	250	$	237	$	289	$	253	$	265	$	261	$	-	$	-	$	-	$	2,424	
Unemployment	$	-	$	-	$	132	$	664	$	269	$	144	$	46	$	42	$	4	$	-	$	-	$	-	$	1,301	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	-	$	-	
Telephone	$	1,096	$	1,229	$	1,454	$	1,229	$	1,265	$	1,221	$	1,458	$	1,236	$	1,460	$	-	$	-	$	-	$	11,649	
Utilities	$	753	$	863	$	746	$	718	$	284	$	788	$	906	$	722	$	580	$	-	$	-	$	-	$	6,359	
Property Appraiser	$	-	$	-	$	1,989	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,989	
Insurance- Property	$	299	$	299	$	299	$	299	$	299	$	299	$	299	$	299	$	299	$	-	$	-	$	-	$	2,694	
Repairs	$	3,281	$	1,151	$	725	$	1,719	$	543	$	395	$	310	$	5,018	$	1,442	$	-	$	-	$	-	$	14,584	
Fuel	$	1,625	$	762	$	1,805	$	639	$	2,272	$	1,419	$	1,635	$	1,185	$	1,497	$	-	$	-	$	-	$	12,839	
Park Maintenance	$	1,800	$	1,800	$	1,800	$	2,954	$	1,800	$	1,800	$	2,608	$	2,363	$	2,178	$	-	$	-	$	-	$	19,103	
Sidewalk Repair	$	-	$	-	$	-	$	-	$	-	$	-	$  13,712	$	-	$	-	$	-	$	-	$	-	$	13,712	
Chemicals	$	-	$	172	$	-	$	-	$	-	$	577	$	-	$	-	$	855	$	-	$	-	$	-	$	1,604	
Contingencies	$	354	$	375	$	2,376	$	-	$	2,537	$	-	$	1,120	$	731	$	1,065	$	-	$	-	$	-	$	8,559	
Refuse	$	375	$	750	$	750	$	1,125	$	1,225	$	1,275	$	850	$	850	$	425	$	-	$	-	$	-	$	7,625	
Office Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	321	$	482	$	321	$	241	$	364	$	219	$	70	$	284	$	214	$	-	$	-	$	-	$	2,516	
Fire Alarm System	$	-	$	1,611	$	512	$	512	$	512	$	-	$	512	$	-	$	-	$	-	$	-	$	-	$	3,658	
Rain Bird Pump System	$	2,298	$	2,298	$	2,298	$	2,528	$	2,528	$	2,298	$	2,298	$	2,298	$	2,298	$	-	$	-	$	-	$	21,146	
Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Bay Hill Flow Way Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Grounds Maintenance Expenditu	$  31,951	$  73,627	$  35,952	$  32,503	$  32,779	$  32,641	$  45,815	$  35,929	$  32,860	$	-	$	-	$	-	$ 354,059	

Total Operations & Maintenance	$  68,882	$ 106,071	$  70,966	$ 164,242	$ 119,460	$  69,956	$ 192,032	$  78,093	$  66,856	$	-	$	-	$	-	$ 936,558	

Total Expenditures	$  87,401	$ 122,541	$  84,557	$ 188,469	$ 138,107	$  83,829	$ 206,450	$  95,846	$  81,156	$	-	$	-	$	-	$ 1,088,356	

Excess (Deficiency) of Revenues over Expe	$  (82,711)	$ 199,799	$ 801,133	$ (153,227)	$ (112,427)	$  (65,235)	$ (133,597)	$  (85,690)	$  (17,675)	$	-	$	-	$	-	$  350,371	

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	$ 801,133	$ (153,227)	$ (112,427)	$ (162,051)	$ (133,597)	$ (85,690)	$ (17,675)	$	-	$	-	$	-	$ 253,555	

Community Development District	
Month to Month- Golf Course/Recreation	
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	5,054	4,826	3,712	-	-	-	35,412	
Member Rounds	304	317	294	254	276	295	274	186	213	-	-	-	2,413	
Comp Rounds	32	105	92	105	114	120	147	132	92	-	-	-	939	
Revenue per Round														
Paid Rounds	$35	$55	$48	$48	$51	$51	$45	$40	$0	$0	$0	$0	$46	

Revenues:														
Greens Fees	$  120,432	$  135,971	$  151,691	$  160,657	$  228,212	$  257,913	$ 225,803	$ 191,981	$ 141,357	$	-	$	-	$	-	$  1,614,017	
Gift Cards- Sales	$	404	$	119	$	7,071	$	2,228	$	831	$	190	$	190	$	219	$	656	$	-	$	-	$	-	$	11,907	
Gift Cards- Usage	$	(1,507)	$	(297)	$	(415)	$	(2,549)	$	(1,422)	$	(1,056)	$  (1,548)	$	(193)	$	1,485	$	-	$	-	$	-	$	(7,502)	
Season Advance/Trail Fees	$  12,545	$  14,300	$  12,058	$  11,040	$	9,672	$	8,675	$	8,675	$	8,165	$	8,019	$	-	$	-	$	-	$	93,149	
Associate Memberships	$	2,671	$	2,632	$	1,060	$	3,051	$	3,161	$	2,071	$	2,313	$	1,962	$	2,071	$	-	$	-	$	-	$	20,992	
Driving Range	$	6,379	$	5,479	$	6,785	$	7,132	$  10,848	$  11,353	$	9,501	$	8,685	$	7,488	$	-	$	-	$	-	$	73,650	
Golf Lessons	$	-	$	210	$	600	$	960	$	830	$	1,170	$	1,350	$	1,410	$	2,840	$	-	$	-	$	-	$	9,370	
Merchandise Sales	$	9,027	$  10,121	$  12,471	$	8,859	$  13,275	$  16,818	$  14,700	$  18,220	$  11,372	$	-	$	-	$	-	$	114,863	
Assessments -Recreation Operating	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	-	$	-	$	-	$	13,679	
Miscellaneous Income	$	239	$	1,181	$	(862)	$	(202)	$	134	$	(791)	$	1,480	$	(33)	$	3,015	$	-	$	-	$	-	$	4,162	

Total Revenues	$ 151,709	$ 171,236	$ 191,979	$ 192,695	$ 267,062	$ 297,864	$ 263,984	$ 231,935	$ 179,824	$	-	$	-	$	-	$ 1,948,287	

Expenditures:														
General Expenditures:														
Other Contractual Services	$	842	$	893	$	1,039	$	722	$	1,590	$	944	$	156	$	2,335	$	878	$	-	$	-	$	-	$	9,400	
Telephone	$	330	$	338	$	338	$	338	$	338	$	338	$	338	$	338	$	338	$	-	$	-	$	-	$	3,035	
Utilities	$	297	$	283	$	304	$	387	$	386	$	455	$	458	$	417	$	126	$	-	$	-	$	-	$	3,114	
Repairs & Maintenance	$	275	$	275	$	1,381	$	275	$	550	$	275	$	275	$	450	$	275	$	-	$	-	$	-	$	4,031	
Bank Charges	$	3,448	$	4,128	$	4,196	$	5,337	$	5,597	$	7,416	$	8,119	$	6,959	$	6,110	$	-	$	-	$	-	$	51,310	
Office Supplies	$	161	$	84	$	294	$	186	$	48	$	198	$	1,088	$	67	$	63	$	-	$	-	$	-	$	2,189	
Operating Supplies	$	1,050	$	626	$	583	$	804	$	612	$	617	$	773	$	619	$	619	$	-	$	-	$	-	$	6,303	
Dues, Licenses & Subscriptions	$	1,498	$	649	$	227	$	649	$	1,282	$	1,577	$	1,177	$	1,177	$	1,362	$	-	$	-	$	-	$	9,596	
Drug Testing- All departments	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Training, Education & Employee Relations	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	95	$	-	$	-	$	-	$	-	$	95	
Contractual Security	$	-	$	344	$	344	$	-	$	344	$	1,061	$	-	$	-	$	351	$	-	$	-	$	-	$	2,445	
IT Services	$	95	$	325	$	190	$	475	$	57	$	95	$	95	$	-	$	-	$	-	$	-	$	-	$	1,332	

Subtotal General Expenditures	$	7,996	$	7,946	$	8,897	$	9,173	$  10,805	$  12,976	$  12,479	$  12,457	$  10,121	$	-	$	-	$	-	$	92,850	

Community Development District	
Month to Month- Golf Course/Recreation	
Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Administrative Expenditures:														
Legal Fees	$	-	$	563	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	563	
Arbitrage	$	50	$	50	$	50	$	50	$	50	$	50	$	50	$	50	$	50	$	-	$	-	$	-	$	450	
Dissemination	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	83	$	-	$	-	$	-	$	750	
Trustee Fees	$	342	$	342	$	342	$	342	$	342	$	342	$	340	$	340	$	340	$	-	$	-	$	-	$	3,070	
Annual Audit	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-	$	-	$	-	$	3,750	
Golf Course Administrative Services	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	42,210	
Insurance	$  12,148	$  12,148	$  12,284	$  12,148	$  14,049	$  12,576	$  10,650	$  12,145	$  12,145	$	-	$	-	$	-	$	110,292	
Property Taxes	$	-	$	856	$	856	$	856	$	856	$	856	$	856	$	856	$	856	$	-	$	-	$	-	$	6,851	

Subtotal Administrative Expenditures	$  17,730	$  19,148	$  18,722	$  18,586	$  20,487	$  19,014	$  17,086	$  18,581	$  18,581	$	-	$	-	$	-	$	167,935	

Total General & Administrative	$  25,726	$  27,094	$  27,618	$  27,759	$  31,292	$  31,990	$  29,566	$  31,038	$  28,703	$	-	$	-	$	-	$	260,785	

Operations & Maintenance

Golf Operations Expenditures														
Salaries	$  22,543	$  24,181	$  23,578	$  23,093	$  24,604	$  31,620	$  27,634	$  29,349	$  27,731	$	-	$	-	$	-	$	234,333	
Administrative Fee	$	1,078	$	1,031	$	1,160	$	1,218	$	1,114	$	1,225	$	1,150	$	1,262	$	1,207	$	-	$	-	$	-	$	10,446	
FICA Expense	$	1,725	$	2,516	$	1,804	$	1,767	$	1,882	$	2,419	$	2,114	$	2,245	$	2,121	$	-	$	-	$	-	$	18,593	
Health Insurance	$	725	$	1,038	$	(103)	$	458	$	784	$	687	$	784	$	784	$	784	$	-	$	-	$	-	$	5,940	
Workers Compensation	$	356	$	207	$	241	$	365	$	389	$	500	$	437	$	464	$	438	$	-	$	-	$	-	$	3,395	
Unemployment	$	441	$	580	$	522	$	816	$	692	$	901	$	788	$	769	$	651	$	-	$	-	$	-	$	6,162	
Golf Printing	$	-	$	-	$	-	$	-	$	-	$	-	$	902	$	140	$	196	$	-	$	-	$	-	$	1,238	
Utilities	$	1,594	$	2,038	$	1,519	$	1,534	$	1,534	$	1,573	$	1,646	$	2,091	$	1,396	$	-	$	-	$	-	$	14,924	
Repairs	$	13	$	21	$	15	$	73	$	-	$	400	$	-	$	27	$	-	$	-	$	-	$	-	$	550	
Pest Control	$	95	$	95	$	95	$	95	$	95	$	95	$	95	$	-	$	-	$	-	$	-	$	-	$	666	
Supplies	$	1,266	$	77	$	2,662	$	1,463	$	3,173	$	1,773	$	1,810	$	960	$	503	$	-	$	-	$	-	$	13,689	
Uniforms	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	99	$	-	$	-	$	-	$	-	$	99	
Training, Education & Employee Relations	$	600	$	-	$	-	$	-	$	-	$	-	$	-	$	320	$	-	$	-	$	-	$	-	$	920	
Cart Lease	$	6,880	$	7,079	$	7,035	$	7,109	$  10,821	$  11,711	$  11,266	$  11,266	$  11,266	$	-	$	-	$	-	$	84,435	
Cart Maintenance	$	-	$	62	$	-	$	412	$	67	$	1,043	$	1,900	$	-	$	2,622	$	-	$	-	$	-	$	6,107	
Driving Range	$	-	$	1,116	$	1,916	$	-	$	613	$	233	$	1,349	$	233	$	(87)	$	-	$	-	$	-	$	5,372	

Subtotal Operating Expenditures	$  37,317	$  40,041	$  40,445	$  38,403	$  45,768	$  54,178	$  51,876	$  50,009	$  48,830	$	-	$	-	$	-	$	406,868	

Merchandise Sales:														
Cost of Goods Sold	$  10,641	$  10,625	$  12,389	$	2,066	$	7,198	$  10,814	$  11,408	$	6,832	$	7,717	$	-	$	-	$	-	$	79,689	

Subtotal Merchandise Sales	$  10,641	$  10,625	$  12,389	$	2,066	$	7,198	$  10,814	$  11,408	$  6,832	$  7,717	$	-	$	-	$	-	$	79,689	

Community Development District	
Month to Month- Golf Course/Recreation	
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	$  32,460	$  35,374	$  33,848	$	-	$	-	$	-	$	318,424	
Administrative Fees	$	426	$	436	$	466	$	462	$	409	$	419	$	431	$	468	$	396	$	-	$	-	$	-	$	3,912	
FICA Expense	$	2,685	$	3,863	$	2,825	$	2,813	$	2,485	$	2,851	$	2,483	$	2,706	$	2,589	$	-	$	-	$	-	$	25,302	
Employee Insurance	$	2,485	$	2,448	$	3,739	$	3,978	$	3,584	$	3,143	$	2,828	$	2,918	$	2,966	$	-	$	-	$	-	$	28,089	
Workers Compensation	$	552	$	796	$	584	$	580	$	513	$	587	$	497	$	545	$	534	$	-	$	-	$	-	$	5,187	
Unemployment	$	116	$	166	$	549	$	1,309	$	757	$	295	$	138	$	183	$	163	$	-	$	-	$	-	$	3,675	
Utilities/Water	$	2,379	$	2,750	$	2,374	$	2,181	$	2,466	$	1,924	$	3,279	$	5,719	$	2,322	$	-	$	-	$	-	$	25,392	
Repairs	$	5,396	$	5,455	$	3,889	$	1,797	$	1,871	$	2,830	$	5,344	$	2,593	$	3,399	$	-	$	-	$	-	$	32,574	
Restaurant Repairs	$	665	$	1,297	$	219	$	2,458	$	30	$	38	$	1,768	$	639	$	27	$	-	$	-	$	-	$	7,142	
Fuel & Oil	$	3,653	$	1,547	$	3,665	$	1,298	$	3,756	$	2,880	$	3,321	$	2,420	$	3,039	$	-	$	-	$	-	$	25,578	
Pest Control	$	160	$	160	$	160	$	160	$	160	$	160	$	181	$	371	$	371	$	-	$	-	$	-	$	1,882	
Irrigation/Drainage	$	1,036	$	3,927	$	92	$	520	$	-	$	614	$	699	$	358	$	460	$	-	$	-	$	-	$	7,706	
Sand and Topsoil	$	-	$	1,114	$	1,081	$	1,246	$	1,247	$	1,098	$	1,244	$	-	$	1,089	$	-	$	-	$	-	$	8,119	
Flower/Mulch	$	-	$	744	$	744	$	104	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,592	
Fertilizer	$  12,553	$	9,906	$  10,157	$	9,800	$  13,102	$  10,736	$  22,337	$  20,698	$  14,279	$	-	$	-	$	-	$	123,569	
Seed/Sod	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trash Removal	$	219	$	-	$	219	$	219	$	439	$	219	$	-	$	219	$	219	$	-	$	-	$	-	$	1,755	
Contingency	$	-	$	20	$	200	$	-	$	2,283	$	3,696	$	-	$	277	$	-	$	-	$	-	$	-	$	6,476	
First Aid	$	-	$	35	$	-	$	-	$	-	$	28	$	-	$	66	$	-	$	-	$	-	$	-	$	129	
Operating Supplies	$	317	$	997	$	141	$	-	$	988	$	1,998	$	-	$	614	$	1,820	$	-	$	-	$	-	$	6,876	
Training	$	-	$	419	$	-	$	-	$	272	$	740	$	-	$	-	$	-	$	-	$	-	$	-	$	1,432	
Janitorial Supplies	$	-	$	114	$	-	$	46	$	-	$	-	$	-	$	20	$	27	$	-	$	-	$	-	$	207	
Janitorial Services	$	2,593	$	2,593	$	2,593	$	2,749	$	2,749	$	2,749	$	2,749	$	2,749	$	2,749	$	-	$	-	$	-	$	24,273	
Soil & Water Testing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	775	$	1,082	$	836	$	837	$	863	$	528	$	644	$	636	$	752	$	-	$	-	$	-	$	6,955	
Equipment Rental	$	40	$	39	$	40	$	40	$	38	$	-	$	40	$	40	$	2,539	$	-	$	-	$	-	$	2,817	
Equipment Lease	$  17,567	$  17,567	$  17,806	$  17,893	$  19,671	$  16,855	$  17,259	$  17,096	$  18,418	$	-	$	-	$	-	$	160,131	

Subtotal Golf Course Maintenance Expen	$  88,997	$  94,662	$  89,788	$  87,536	$  90,174	$  91,615	$  97,704	$  96,709	$  92,007	$	-	$	-	$	-	$	829,192	

Total Operations & Maintenance	$ 136,955	$ 145,328	$ 142,622	$ 128,005	$ 143,140	$ 156,607	$ 160,989	$ 153,549	$ 148,554	$	-	$	-	$	-	$ 1,315,749	

Total Expenditures	$ 162,681	$ 172,421	$ 170,240	$ 155,763	$ 174,432	$ 188,597	$ 190,554	$ 184,588	$ 177,257	$	-	$	-	$	-	$ 1,576,534	

Excess (Deficiency) of Revenues over Exp	$  (10,971)	$	(1,185)	$  21,739	$  36,932	$  92,630	$  109,266	$  73,430	$  47,348	$	2,567	$	-	$	-	$	-	$	371,754	

Other Financing Sources/Uses:

Assessments -Recreation Debt Service	$  49,100	$  49,100	$  49,100	$  49,100	$  49,100	$  49,100	$  49,100	$  49,100	$  49,100	$	-	$	-	$	-	$	441,896	
Interest Income	$	1,260	$	1,387	$	1,259	$	1,299	$	1,294	$	1,216	$	1,305	$	2,244	$	1,295	$	-	$	-	$	-	$	12,561	
Transfer In/(Out)- Capital Reserve	$	-	$	-	$	-	$	-	$	-	$ (140,691)	$	-	$	-	$	-	$	-	$	-	$	-	$	(140,691)	
Interest Expense	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$	(6,479)	$  (6,479)	$  (6,479)	$  (6,479)	$	-	$	-	$	-	$	(58,313)	
Principal Expense	$  (40,833)	$  (40,833)	$  (40,833)	$  (40,833)	$  (40,833)	$  (40,833)	$ (40,833)	$ (40,833)	$ (40,833)	$	-	$	-	$	-	$	(367,500)	

Total Other Financing Sources/Uses	$	3,048	$	3,174	$	3,046	$	3,087	$	3,081	$ (137,688)	$  3,092	$  4,031	$  3,082	$	-	$	-	$	-	$  (112,047)	

Net Change in Fund Balance	$  (7,924)	$	1,989	$  24,785	$  40,018	$  95,710	$ (28,422)	$  76,522	$  51,379	$  5,649	$	-	$	-	$	-	$	259,707	

Viera East	
Community Development District	
Month to Month- Restaurant	
Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Food Sales	$  30,168	$  27,007	$  35,142	$  39,160	$  43,782	$  49,028	$  44,444	$  40,297	$  38,643	$	-	$	-	$	-	$	347,670	
Snack Sales	$	765	$	637	$	569	$	544	$	857	$	881	$	759	$	1,049	$	1,067	$	-	$	-	$	-	$	7,127	
Beverage Sales	$	4,267	$	4,159	$	4,058	$	3,505	$	4,970	$	6,081	$	5,015	$	5,073	$	4,234	$	-	$	-	$	-	$	41,361	
Beer Sales	$	9,430	$  12,331	$	8,850	$  10,669	$  13,869	$  16,435	$  16,666	$  21,153	$  18,395	$	-	$	-	$	-	$	127,797	
Wine Sales	$	455	$	414	$	433	$	662	$	693	$	518	$	503	$	713	$	630	$	-	$	-	$	-	$	5,020	
Liquor Sales	$	8,660	$	9,485	$  11,600	$  11,405	$  14,104	$  14,353	$  13,162	$  12,960	$  13,016	$	-	$	-	$	-	$	108,746	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	426	$	-	$	67	$	-	$	-	$	-	$	-	$	-	$	493	

Total Revenues	$  53,743	$  54,032	$  60,652	$  65,943	$  78,701	$  87,296	$  80,615	$  81,246	$  75,985	$	-	$	-	$	-	$	638,213	

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	$  24,419	$  24,730	$  25,062	$	-	$	-	$	-	$	221,924	
Administrative Fee	$	564	$	488	$	560	$	616	$	492	$	596	$	557	$	675	$	759	$	-	$	-	$	-	$	5,307	
FICA Expense	$	2,334	$	2,783	$	2,424	$	2,837	$	2,849	$	3,560	$	2,913	$	2,962	$	2,946	$	-	$	-	$	-	$	25,608	
Health Insurance	$	783	$	821	$	964	$	1,134	$	937	$	1,788	$	2,157	$	2,157	$	1,867	$	-	$	-	$	-	$	12,608	
Workers Compensation	$	357	$	449	$	500	$	209	$	378	$	481	$	386	$	390	$	396	$	-	$	-	$	-	$	3,544	
Unemployment	$	279	$	260	$	631	$	1,272	$	811	$	662	$	335	$	219	$	269	$	-	$	-	$	-	$	4,738	
Telephone	$	1,256	$	343	$	395	$	395	$	395	$	404	$	404	$	404	$	404	$	-	$	-	$	-	$	4,403	
Utilities	$	1,066	$	1,032	$	770	$	747	$	821	$	1,456	$	282	$	847	$	835	$	-	$	-	$	-	$	7,857	
Pest Control	$	95	$	95	$	95	$	95	$	95	$	95	$	95	$	-	$	-	$	-	$	-	$	-	$	666	
Merchant Fees	$	1,738	$	1,563	$	1,949	$	1,838	$	2,305	$	2,602	$	2,444	$	2,459	$	2,316	$	-	$	-	$	-	$	19,214	
Equipment Lease	$	83	$	83	$	83	$	83	$	83	$	-	$	130	$	130	$	130	$	-	$	-	$	-	$	805	
Kitchen Equipment/Supplies	$	-	$	247	$	331	$	845	$	1,218	$	656	$	97	$	67	$	655	$	-	$	-	$	-	$	4,117	
Paper & Plastic Supplies	$	2,106	$	798	$	1,932	$	797	$	1,680	$	1,199	$	1,311	$	507	$	680	$	-	$	-	$	-	$	11,010	
Operating Supplies	$	622	$	1,777	$	927	$	460	$	1,236	$	1,931	$	2,388	$	2,222	$	1,765	$	-	$	-	$	-	$	13,327	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Entertainment	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	435	$	-	$	-	$	-	$	435	
Delivery/Gas	$	527	$	519	$	574	$	641	$	558	$	556	$	542	$	93	$	101	$	-	$	-	$	-	$	4,111	
Dues & License	$	950	$	566	$	2,351	$	565	$	684	$	569	$	2,662	$	1,084	$	54	$	-	$	-	$	-	$	9,487	
Total Restaurant Expenditures	$  40,815	$  39,091	$  37,778	$  37,534	$  38,904	$  47,130	$  41,122	$  38,947	$  38,673	$	-	$	-	$	-	$	359,995	

Cost of Goods Sold:														
Food Cost	$  10,424	$  12,333	$  13,556	$  15,337	$  16,666	$  24,070	$  30,024	$  26,719	$  26,122	$	-	$	-	$	-	$	175,251	
Snack Cost	$	169	$	197	$	219	$	215	$	346	$	693	$	447	$	819	$	421	$	-	$	-	$	-	$	3,526	
Beverage Cost	$	1,846	$	2,010	$	2,492	$	2,369	$	2,176	$	3,086	$	2,421	$	5,871	$	3,044	$	-	$	-	$	-	$	25,314	
Beer Cost	$	3,781	$	4,745	$	4,212	$	5,117	$	5,006	$	6,872	$	8,421	$	6,945	$	5,346	$	-	$	-	$	-	$	50,445	
Wine Cost	$	294	$	295	$	362	$	396	$	567	$	667	$	628	$	464	$	473	$	-	$	-	$	-	$	4,147	
Liquor Cost	$	3,959	$	3,941	$	4,130	$	5,063	$	5,437	$	5,500	$	4,675	$	4,330	$	7,874	$	-	$	-	$	-	$	44,910	

Total Cost of Goods Sold	$  20,474	$  23,521	$  24,972	$  28,496	$  30,199	$  40,889	$  46,616	$  45,148	$  43,280	$	-	$	-	$	-	$	303,594	

Total Expenditures	$  61,290	$  62,613	$  62,750	$  66,030	$  69,102	$  88,019	$  87,737	$  84,094	$  81,954	$	-	$	-	$	-	$	663,589	

Excess (Deficiency) of Revenues over Expen	$	(7,546)	$	(8,581)	$	(2,098)	$	(87)	$	9,598	$	(723)	$	(7,122)	$	(2,849)	$	(5,969)	$	-	$	-	$	-	$	(25,376)	

Other Financing Sources/Uses:

Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
														
Net Change in Fund Balance	$  (7,546)	$  (8,581)	$  (2,098)	$	(87)	$	9,598	$	(723)	$  (7,122)	$  (2,849)	$  (5,969)	$	-	$	-	$	-	$	(25,376)	

Viera East	
Community Development District	
Month to Month- Pro Shop	

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	$ 14,700	$ 18,220	$ 11,372	$	-	$	-	$	-	$ 114,863	

Total Revenues	$	9,027	$10,121	$12,471	$ 8,859	$13,275	$16,818	$14,700	$18,220	$11,372	$	-	$	-	$	-	$ 114,863	

Expenditures:														
Cost of Goods Sold	$  10,641	$ 10,625	$ 12,389	$ 2,066	$ 7,198	$ 10,814	$ 11,408	$ 6,832	$ 7,717	$	-	$	-	$	-	$  79,689	
Total Expenditures	$  10,641	$10,625	$12,389	$ 2,066	$ 7,198	$10,814	$11,408	$ 6,832	$ 7,717	$	-	$	-	$	-	$  79,689	

Operating Income/ (Loss)	$	(1,614)	$  (504)	$	83	$ 6,793	$ 6,077	$ 6,004	$ 3,292	$ 11,388	$ 3,655	$	-	$	-	$	-	$  35,174	

Viera East	
Community Development District	
Marketing Breakdown	

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	$ 2,600	$ 2,600	$ 2,135	$	-	$	-	$	-	$	21,935	
Entertainment	$	1,350	$ 1,950	$ 1,950	$ 2,050	$ 1,800	$ 3,050	$ 4,200	$ 2,700	$	600	$	-	$	-	$	-	$	19,650	
Ads	$	2,360	$	505	$ 1,824	$	764	$ 1,033	$ 1,517	$	764	$ 2,362	$	-	$	-	$	-	$	-	$	11,129	
Supplies	$	1,706	$	38	$	184	$	133	$	250	$	203	$	395	$ 4,489	$	172	$	-	$	-	$	-	$	7,569	

Total Marketing Expense	$	7,816	$ 4,893	$ 6,358	$ 5,346	$ 5,483	$ 7,370	$ 7,959	$12,151	$ 2,907	$	-	$	-	$	-	$  60,283	

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:	$283,906

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)
Less: May 1, 2024 Principal	($490,000)	
Current Bonds Outstanding	$1,060,000	

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:	$237,758

Bonds outstanding - 7/10/20	$7,685,000
Less: May 1, 2023 Principal	($470,000)
Less: May 1, 2024 Principal	($490,000)	
Current Bonds Outstanding	$6,725,000	

22

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

Actuals	Actuals	
6/30/23	06/30/24	Variance	

Year to Date	Year to Date	
6/30/23	06/30/24	Variance	

Revenues:		
Greens Fees	$	112,544	$	141,357	$	28,813	
Gift Cards - Sales	$	291	$	656	$	366	
Gift Cards - Usage	$	(1,751)	$	1,485	$	3,236	
Season Advance/Trail Fees	$	8,597	$	8,019	$	(578)	
Associate Memberships	$	632	$	2,071	$	1,439	
Driving Range	$	8,094	$	7,488	$	(605)	
Golf Lessons	$	295	$	2,840	$	2,545	
Merchandise Sales	$	11,381	$	11,372	$	(9)	
Special Assessments - Operati	$	1,519	$	1,520	$	1	
Miscellaneous Income
Total Revenues	$	629
$	142,231	$	3,015
$	179,824	$	2,386
$	37,592	

		

Expenditures:		
General Expenditures	$	9,899		$	10,121		$	222	
Administrative	$	14,528		$	18,581		$	4,053	
Golf Operations	$	42,994		$	48,830		$	5,836	
Merchandise Sales	$	7,432		$	7,717		$	286	
Golf Course Maintenance	$	92,140		$	92,007		$	(133)	
Total Expenditures	$	166,994		$	177,257		$	10,263	
						
Operating Income/(Loss)	$	(24,762)		$	2,567		$	27,329	

$	104,397	
$	135,546	
$	353,175	
$	96,918	
$	824,549	
$  1,514,585	
	
$	414,318	

$	92,850	
$	167,935	
$	406,868	
$	79,689	
$	829,192	
$  1,576,534	
	
$	371,754	

$	(11,547)	
$	32,389	
$	53,693	
$	(17,229)	
$	4,643	
$	61,949	
	
$	(42,565)	

$	1,550,324		$	1,614,017		$	63,693	
$	22,180		$	11,907		$	(10,272)	
$	(14,900)		$	(7,502)		$	7,398	
$	104,786		$	93,149		$	(11,637)	
$	19,908		$	20,992		$	1,084	
$	80,825		$	73,650		$	(7,175)	
$	3,335		$	9,370		$	6,035	
$	102,973		$	114,863		$	11,889	
$	13,674		$	13,679		$	5	
$	45,798		$	4,162		$	(41,636)	
$  1,928,903		$  1,948,287		$	19,384	

Viera East	
Community Development District	
Hook and Eagle- Operations	
Prior Month/Year Comparison	

Actuals	Actuals	
6/30/23	06/30/24	Variance	

Year to Date	Year to Date	
6/30/23	06/30/24	Variance	

  	
$ 270,991	$ 347,670	$  76,679	
$	5,967	$	7,127	$	1,160	
$	4,696	$  41,361	$  36,665	
$ 135,199	$ 127,797	$  (7,402)	
$  35,448	$	5,020	$ (30,428)	
$  91,248	$ 108,746	$  17,498	
$	-	$	493	$	493	

Revenues:		
Food Sales	$  38,270	$  38,643	$	372	
Snack Sales	$	974	$	1,067	$	93	
Beverage Sales	$	502	$	4,234	$	3,732	
Beer Sales	$  12,031	$  18,395	$	6,364	
Wine Sales	$	4,041	$	630	$  (3,411)	
Liquor Sales	$	8,944	$  13,016	$	4,072	
Miscellaneous Income	$	-	$	-	$	-	
Total Revenues	$ 64,763	$ 75,985	$ 11,222	

Expenditures:		
General Expenditures	$  37,426	$  38,673	$	1,248	
Cost of Goods Sold
Total Expenditures Operating Income/(Loss)	$  41,869	$  43,280	$	1,411
$ 79,295	$ 81,954	$	2,659

$ (14,532)	$ (5,969)	$	8,563	

$ 310,599	
$ 238,282	
$548,881	
	
$ (5,331)	

$ 359,995	
$ 303,594	
$663,589	
	
$ (25,376)	

$  49,396	
$  65,312	
$114,708	
	
$ (20,045)	

$543,550

$638,213

$ 94,664

Viera East CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Gross Assessments  $  1,466,992.73	$	615,413.83	$	697,462.77	$  2,779,869.33	
Net Assessments  $  1,378,973.17	$	578,489.00	$	655,615.00	$  2,613,077.17	
ON ROLL ASSESSMENTS
52.77%	22.14%	25.09%	100.00%

Date	
Distribution	
Gross Amount	
iscoumt/Penalt	
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	$2,658.36	$1,115.20	$1,263.88	$5,037.44	
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	$26,525.82	($268.97)	($525.23)	$0.00	$25,731.62	$13,579.09	$5,696.52	$6,456.00	$25,731.61	
04/09/24	2024-09	$131,364.06	$0.00	($2,637.68)	$0.00	$128,726.38	$67,931.49	$28,497.74	$32,297.15	$128,726.38	
04/19/24	2024-10	$0.00	$0.00	$0.00	$439.52	$439.52	$231.94	$97.30	$110.27	$439.51	
05/09/24	2024-11	$9,785.53	$0.00	($199.76)	$202.25	$9,788.02	$5,165.34	$2,166.89	$2,455.79	$9,788.02	
06/09/24	2024-12	$69,975.81	$0.00	($1,441.50)	$2,099.31	$70,633.62	$37,274.78	$15,637.03	$17,721.81	$70,633.62	
06/13/24	2024-13	$40,391.34	$0.00	($832.06)	$1,211.77	$40,771.05	$21,515.70	$9,025.99	$10,229.36	$40,771.05	
	TOTAL	$2,782,559.79  $ (99,373.08) $(53,750.18) $ 8,990.27  $ 2,638,426.80  $ 1,392,350.69  $	584,100.96  $	661,975.15  $ 2,638,426.80 	

101%	Net Percent Collected	
0	Balance Remaining to Collect	

I. Cash Flows:

Actuals

Projections

Starting Funds
Carry Forward
Revenues

Expenses

$  3,124,653
$  2,914,210
$	210,443

Total All Cash	$	513,590	$ 514,887	$ 532,484	$ 558,132	$ 682,102	$ 823,726	$ 891,709	$ 926,599	$ 915,132	

Viera East Cash Flow Analysis FY 2024

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

$	308,137	$ 289,619	$ 279,853	$ 299,494	$ 336,339	$ 438,567	$ 547,110	$ 613,418	$ 659,323	

$  658,929	$  617,232	$	591,238	

Golf Course	$	205,453	$ 225,268	$ 252,631	$ 258,638	$ 345,762	$ 385,159	$ 344,599	$ 313,181	$ 255,809		$  185,814	$  205,681	$	146,657	$  3,124,653	
Course Operations	$	151,709	$ 171,236	$ 191,979	$ 192,695	$ 267,062	$ 297,864	$ 263,984	$ 231,935	$ 179,824		$  146,909	$  162,588	$	116,005	$  2,373,789	
Restaurant	$	53,743	$  54,032	$  60,652	$  65,943	$  78,701	$  87,296	$  80,615	$  81,246	$  75,985		$	38,905	$	43,093	$	30,652	$	750,864	
															
											$  844,743	$  822,913	$	737,895	$  3,124,653	

Golf Course	$	223,970	$ 235,034	$ 232,990	$ 221,793	$ 243,534	$ 276,617	$ 278,291	$ 267,275	$ 256,203		$  227,511	$  231,675	$	219,315	$  2,914,210	
Course Operations	$	162,681	$ 172,421	$ 170,240	$ 155,763	$ 174,432	$ 188,597	$ 190,554	$ 183,181	$ 174,249		$  188,828	$  188,828	$	188,840	$  2,138,615	
Restaurant	$	61,290	$  62,613	$  62,750	$  66,030	$  69,102	$  88,019	$  87,737	$  84,094	$  81,954		$	38,683	$	42,847	$	30,476	$	775,595	

Cash Less Expenses	$	289,619	$ 279,853	$ 299,494	$ 336,339	$ 438,567	$ 547,110	$ 613,418	$ 659,323	$ 658,929	

$  617,232	$  591,238	$	518,580	

Projected Revenues FY 2024	
Projected Expenses FY 2024	
Projected Surplus(Deficit) FY 2024