September 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, September 26, 2024, at 7:00 p.m. at the Faith Lutheran Church, 5550 Faith Drive, 
Viera, FL. 





1. Roll Call 

2. Pledge of Allegiance 

3. Public Comment Period 

4. Approval of Minutes of the August 22, 2024 Board of Supervisors Meetings 

5. New Business 

A. Consideration of 2024/2025 Habitat Management Services Renewal 

B. Consideration of Fiscal Year 2024 Audit Engagement Letter 

6. Old Business 

A. Action Items List 

7. Staff Reports 

A. General Manager’s Report 

B. District Manager’s Report 

C. Lifestyle/ Marketing Report 

D. Restaurant Report 

8. Treasurer’s Report 

A. Approval of Check Register 

B. Balance Sheet and Income Statements 

9. Supervisor’s Requests 

10. Adjournment 


MINUTES OF MEETING 

VIERA EAST 

COMMUNITY DEVELOPMENT DISTRICT 



The regular meeting of the Board of Supervisors of the Viera East Community 
Development District was held on Thursday, August 22, 2024 at 7:00 p.m. at Faith Lutheran 
Church, 5550 Faith Drive, Viera, Florida. 



Present and constituting a quorum were: 





Rob Dale Chairman 

Jennifer DeVries Vice Chairman 

Ron Rysztogi Assistant Secretary 

Bill Macheras via phone Assistant Secretary 

Denise Yelvington Assistant Secretary 





Also present were: 





Jason Showe District Manager 

Jeremy LeBrun GMS 

Jim Moller Golf Maintenance Superintendent 

Michelle Webb Lifestyle/Marketing Director 

Dave Owen Golf Course Pro 

Mary Ann Ferrara Resident 

Residents 





FIRST ORDER OF BUSINESS Roll Call 

Mr. Showe called the meeting to order at 7:00 p.m. Mr. Dale, Ms. DeVries, Mr. Rysztogi 
and Ms. Yelvington were present in person and Mr. Macheras was present by phone. 



SECOND ORDER OF BUSINESS Pledge of Allegiance 

The Pledge of Allegiance was recited. 




THIRD ORDER OF BUSINESS Public Comment Period 

Mr. Showe: The next item on the agenda is a Public Comment Period. We will ask that 
anyone who would like to make a public comment, to please state your name and address and 
keep your comments to three minutes. We will note for purposes of tonight's meeting, we have a 
special public hearing later in the agenda for the rules and rates and the budget. So, if your 
comments relate to those items, you can hold those until that time. Other than that, I will note 
that this is not a necessarily a question-and-answer session from the Board. The Board may not 
choose to answer your questions directly, but certainly we can take your comments. Again, we 
will open it up for a Public Comment Period. Just raise your hand. 

Resident (Patrick French, 6978 Hammock Trace): I lived in the community for 23 years. I 
forgot the last names of the three individuals that ran four years ago, but if you could give their 
initials. 

Mr. Dale: CDD for the CDD. We have the D. The D is still on the Board. 

Resident (Patrick French, 6978 Hammock Trace): The golf course runs itself, saving us 
millions of dollars and I appreciate what you guys do. 

Mr. Dale: Patrick, we very much appreciate you showing up this evening. 

Ms. DeVries: Yes, we really do. 

Resident (Patrick French, 6978 Hammock Trace): Appreciate it. That's all I have. 

Mr. Dale: Awesome. 

Mr. Showe: Are there any other public comments at this time? Hearing none, we will 
return it back to the agenda. 

 

FOURTH ORDER OF BUSINESS Approval of Minutes of the June 27th and 
July 25th Board of Supervisors Meeting 

Mr. Showe: We have the approval of the minutes of the June 27th and July 25th meetings. 
We can take any questions or comments or suggested changes to those or a motion to approve. I 
will note that Denise gave me a clarifying change on her attendance, so we'll get that changed. 

Mr. Dale: Wonderful. 

Ms. Yelvington: There was one thing in the June 27th minutes. Let me find it. 

Mr. Dale: If you don't have it exactly marked, Denise, maybe you could just paraphrase 
and then what we could do is caveat whatever you want changed. 


Ms. Yelvington: It was during a conversation with Michelle about Music on the Patio. I 
think the reference was $150,000 to $200,000 and I didn't know if I was understanding the 
context of that conversation in the minutes or if that was meant to be $150 to $200. 

Ms. Webb: It should be $150 to $200. 

Ms. Yelvington: Okay, so I think you may want to fix that in the minutes, because we're 
not talking that big of a number 

Mr. Dale: Yeah. 

Ms. Yelvington: Let’s get that corrected. 

Mr. Dale: That's kind of substantive. Alright. Did we have any other issues with the 
minutes that we wanted to bring up at this point? 

Mr. Rysztogi: I'm fine. 

Mr. Dale: Alright. Then what I would suggest, Jason, if you could craft the language, but 
essentially approving the minutes with the caveat. 

Mr. Showe: Approve the minutes as amended, as described by the Board. 

 

On MOTION by Mr. Rysztogi seconded by Ms. Yelvington with 
all in favor the Minutes of the June 27 and July 25, 2024 Board of 
Supervisors Meetings were approved as amended. 

 

FIFTH ORDER OF BUSINESS Public Hearing 

A. Rules and Rates Hearing 
i. Consideration of Amendments to Attachment A Chapter IV of the Rules and 
Procedures 
ii. Consideration of Golf Course Rates for Fiscal Year 2025 


Mr. Showe: At this time, we will proceed to the public hearing. The first item is a motion 
to open the public hearing. 

 

On MOTION by Ms. DeVries seconded by Mr. Rysztogi with all 
in favor the public hearings for the rules and rates and the Fiscal 
Year 2025 budget were open. 

 

Mr. Showe: The first part of the public hearing str the rules and rates. For purposes of our 
audience, the Board spent the last three months or so going over both the budget as well as the 


rules and rates. We believe they're presented today in final form. So, we'll let Jim go through the 
rules and rates and then we can take any public comments. 

Mr. Moller: Okay. Basically, there are no major changes to the rules and rates, as far as 
Attachment A. Do you want to do policies and procedures or is that later? 

Mr. Showe: It's all of it. 

Mr. Moller: Okay. So, for the policies and procedures, pretty much nothing's really 
changed. I just kind of went through and changed some of the older verbiage that was in there. 
We changed the title from, “Golf Club” to “Golf Course,” to note the change in the name of the 
golf facility. Any references to memberships, was changed. 

Ms. DeVries: I still see change on Page 1, which is the title of “Section III, 
MEMBERSHIP REFUNDS.” 

Mr. Moller: It's big letters, which is probably why I missed it. We can get that fixed. 

Mr. Showe: You can approve it subject of that change? 

Ms. DeVries: Yes. 

Mr. Moller: Other than that, I did add an extra rule in Section XI, under GENERAL 
RULES AND REGULATIONS, Subsection N, “All range balls and range ball containers are 
the property of the Viera East Golf Course. Taking these items may result in player to be asked 
to leave without entitlement to a refund and or banishment of the facility.” 

Mr. Dale: Thank you. 

Mr. Moller: Other than that, I'll go to the annual passes. We raised all annual passes 7%, 
over last year. We did make an adjustment to the non-CDD resident rate, because there was such 
a gap in between the CDD resident rates and non-CDD resident rates. So, basically what we did, 
is we just increased the non-resident rate to $600 more than the non-resident rate, to coincide 
with the ballpark of what they pay in assessments. I know it's not that much, but that's the new 
rate for the season passes. It really didn't change the range or anything at all. Both Dave and I 
thought those prices were fair for range balls and whatnot. As far as our daily rates, I did make 
some adjustments to the rates. We did increase rates by 7% overall. Peak season in the morning, 
will be at $87.10 before tax. 

Mr. Dale: On weekends? 

Mr. Moller: Weekend mornings; Friday, Saturday and Sundays. We also adjusted the 
price difference between afternoons and weekdays. I thought all of our fees were too close 


together and there were no discounts or breaks, playing on a weekday versus the weekend or 
playing in the afternoon versus the morning. So, I just came up with a midday rate of 20% of the 
cost of the morning and afternoons were 40% of the cost. 

Mr. Dale: I will add, just to make it sound like you didn't just come up, this was after a lot 
of research and what other golf courses were doing. 

Mr. Moller: I looked at some other golf courses in the area and how their rates were 
structured and they were the same. The only other thing in talking with Dave, we did add in our 
Summer season, a twilight rate, after 4:00 p.m., because we used to have nine hole and 18-hole 
rates. It just got to be too much to keep extra staff to police the golf course to make sure the nine 
holders were playing nine and so forth and so on. So, after 4:00 p.m. in the Summer, it's basically 
it's a flat rate. So, it's all you can play after 4:00 p.m. in the Summer. 

Mr. Dale: A free for all. 

Mr. Moller: Yeah. So, this way we don't have to keep the extra manpower to make sure 
people are following the rules. Other than that, are there any questions? 

Mr. Dale: If you would just spend 30 seconds going into a little bit of a description as to 
how you came up with some of the rates versus, let's be blunt, our chief competitor, Duran. We 
have other golf courses that are of lesser caliber and we're not trying to match their pricing, we're 
going for the law of diminishing returns and trying to get that maximum profit out of it. 

Mr. Moller: Right. Overall, I think in our area, Brevard County, we have a maximum. I 
know in Orlando people can get $125, $150 and $200 for a round of golf. You're not going to get 
that in Brevard County. In talking to other guys in our industry, we're kind of around that $90 
amount, but depending on the facility, you probably can get $100. I think $90 is our sweet spot. I 
know a lot of golf courses in the area went up anywhere from 5% to 10%. 

Mr. Dale: What do you think our chief competitor is going to be doing over the course of 
the next year or two? I don't need an exact number. 

Mr. Moller: Somewhere in the low to mid $90s, about $5 cheaper. 

Mr. Dale: We are competitively priced below our chief competitor. 

Mr. Moller: It's going to depend on the season. We might be a little bit more in the Spring 
Season. We’ll probably be a little bit cheaper in the peak season, probably about the same in the 
Summer and things like that. 


Mr. Dale: Right. Well, I'm very pleased and I'm very appreciative of all the work that you 
and Dave have put into coming up with these numbers, because we didn't just come up with this 
overnight. This has been a six-month project that is finally coming to fruition here. I appreciate 
that. 

Mr. Showe: I think it's also important just for the residents and the Board's sake, for you 
to approve this range of rates. So, that gives flexibility to set any rates within that range. So 
again, if there are other profits to be made or some other opportunities to be made, Jim has the 
flexibility in your rules and those range of rates to make adjustments. 

Mr. Dale: Right. 

Mr. Moller: I had a late conversation. Can we make a change tonight or wait till next 
fiscal year? It's not that pending. 

Mr. Showe: If you're going to make a change, you should make it right now. 

Mr. Moller: Do you want to add $5 to the league rate? 

Ms. DeVries: For 18 holes. 

Mr. Moller: Yeah. Because right now it's max at $25, for league play. 

Mr. Showe: We can change that right now. Would you rather change it now? 

Mr. Moller: Yes, because right now, it's at $25. We would like to take it to $30. 

Mr. Dale: Okay. Are you going to take it there or you want the flexibility to take it there? 

Mr. Moller: We want the flexibility to take it there, if we need to. 

Mr. Dale: Okay. Right. So, in other words, you're not planning on correcting the rate 
immediately. 

Mr. Moller: Right. 

Mr. Dale: You would just do it over the course of the year, because things are so 
turbulent in the economy, that you have flexibility to do that. I got you. 

Mr. Showe: I’ll make that change. 

Mr. Dale: I asked that question for Miss Betty, who's sitting in the back of the room. 

Mr. Showe: Is that all you had? 

Mr. Moller: Yeah, that’s all I had. 

Mr. Showe: We'll open it up at this point for any members of the public who would like 
to provide comments on the rules and the rates as proposed. We can take those comments now. 
Again, please state your name and address and keep your comments to three minutes. We'll let 


the record reflect that we have no public comments, so we'll return it back to the Board for 
discussion and consideration of the rules and rates. 

Mr. Dale: Wonderful. At this time, we can entertain a motion or if anyone has anything to 
add. 

Mr. Macheras: I just have a couple quick comments. I just want to let Jim know a couple 
of things. A couple of weeks ago, I was at the Hook & Eagle and there was a group of three or 
four guys that had played at a golf course in Brevard County, that's comparable to ours. They 
raved about not only how much better our golf course was, but also the people in the pro shop. 
Again, it's not to talk bad about another golf course. It's just to kind of reiterate what Jim said. 
Just from talking to people that don't even live in Viera, how competitive and how well what 
they felt was getting a bang for their buck. We talked about Orlando golf courses. I follow a 
couple of golf sites on Facebook. They would talk about the Lake Buena Vista Golf Course in 
Orlando, which was $130 and just how terrible it was. I like the idea of the 4:00 p.m. rate. There 
are several golf courses in the county that do the same. One is even at 2:00 p.m., because they 
figure, if you want to play more than nine holes in 90-degree weather, best of luck to you. I just 
think that's a good move. Like Jim said, there are a couple positives for us and I think for golfers 
at my age, I might get out there and play 12 holes and I'm done at 5:00 p.m. or 5:30 p.m., with 
that heat. So again, I’m just to throw in a couple little tidbits to reinforce what Jim said, I agree 
with the presentation that he made. 

Mr. Dale: Wonderful. Thank you, sir. Do we have any other comments? Ron? 

Mr. Rysztogi: No, I was going to make a motion. 

Mr. Dale: Okay. 

Mr. Dale: I just want to make one last comment that I think is important to get across. 
We've hammering it at home, but we have a couple of members of the community that are from 
the southern part of the State that aren't affiliated with the golf course. The thing that I want to 
stress for the minutes is, again, for the past three years, this golf course is self-sufficient. None of 
your tax dollars go to that golf course now. In fact, the golf course is very quickly getting to the 
point where I think it's going to be a net contributor to the community, hopefully, once we get 
reserves built to the point that we want to see them built to. By the way, three years ago we took 
over and our reserves were at what, Jason, roughly about $100,000? 

Mr. Showe: Yeah, right around there. 


Mr. Dale: Right around $100,000. Now we're close to a couple million dollars and if 
we're not there, we will be after October, when we get to throw in this year's numbers. But right 
now, I believe we're on pace. 

Mr. Showe: Your budget is $1.6 million at the end of this year. 

Mr. Dale: Yeah. Not to steal any of Jim's thunder, but we are on pace. It all depends on 
what September does. But we're on pace to at least match last year's numbers. Considering the 
fact that we effectively got rained out in January and February, which probably cost us a 
$150,000 to $200,000, I think that is a tremendous accomplishment and I'm very appreciative of 
what you and Dave have done. 

Ms. DeVries: All of the staff. 

Mr. Dale: All the staff. I don't mean to just single you guys out. Michelle, as part of that, 
is the marketer, but everybody else in the pro shop and the hard work that's been put forward. 
But considering the fact that we're the producing at about a 15% rate of budget in terms of profit, 
I think that is a phenomenal achievement for this year and I'm glad that we've done that. The 
striking number for me and I believe I'm correct on this one, if you were to take even our worst 
year of the past four years, that number is greater than the sum of the previous 30, prior to 2020, 
which is just stunning and means the golf course is firing on all cylinders right now. I'm really 
looking forward to next year. 

Ms. DeVries: I would just make the point too, as kind of part of the CDD team several 
years ago, our goal is to be able to put money in those reserves so we never need a bond again 
and we can start doing these maintenance projects 10, 15, 20 years down the road, as we have the 
money in the capital reserves to be able to do that. 

Mr. Dale: Yes and along that line we, we have commission a study, which is due to 
happen sometime in the next month or so. We have a team that's going to come and put together 
a Reserve Study for us and we'll know exactly how much we need in the bank for a new 
irrigation system 25 years from now, for new roofs and for all of that kind of stuff. So, it's been 
very fiscally responsible. Jim, some of the things that you've done, I mean, boy, with inventories 
and other fiscal issues, we really appreciate that. So, with that said, I'm off my soapbox, Ron, if 
you want to make that motion. 

 


Mr. Rysztogi MOVED to adopt the Amendments to Attachment A 
to Chapter IV of the Rules of Procedure and the Golf Course Rates 
for Fiscal Year 2024, as presented and Ms. DeVries seconded the 
motion. 

 

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

 

On VOICE VOTE with all in favor the Amendments to 
Attachment A to Chapter IV of the Rules of Procedure and the 
Golf Course Rates for Fiscal Year 2024, as presented were 
adopted. 

 

B. Budget Hearing 
i. Consideration of Resolution 2024-06 Adopting the Fiscal Year 2025 Proposed 
Budget and Relating to the Annual Appropriations 


Mr. Showe: The next part of your public hearing relates to your annual budget. Again, for 
the purposes of the audience, we've been working this since, I believe April was the first time we 
presented a Proposed Budget. So, the first resolution really just approves that Proposed Budget. 
We've attached the end results of all the workshops on there as a Proposed Budget. A couple 
important notes for the residents and the Board. There is no proposed assessment increase in 
here. We've also captured all of the potential expenses that we have anticipated and made some 
adjustments based on Board discussion over those workshops. Pages 1 and 2 is for your General 
Fund. Starting on Page 3, we have your line-item description. We try to provide as much detail to 
those line items as possible, so its transparent for you and your residents on how we come up 
with some of these numbers. In cases where we have contracts, we try to be as detailed as we 
can, to show you the monthly amounts and how that all relates back to your budget. On Page 12 
is your Capital Reserve Fund, where we are projecting about $1.6 million at the end of this year. 
We also made the change that Jim talked about at the last meeting, adding the vehicle purchase. 
So, that's captured in here. We also just have a line that is just generic Capital Outlay. Again, we 
just want to project something so you can have a realistic view of what you likely could expect. 
But again, there is over $1.6 million in that Capital Project Fund. Following that on Page 13, is 
your Debt Service Fund. The Board doesn't have a whole lot of flexibility in that fund at all, 
because those were issued by the bonds. I will note that the Series 2020 bond, goes away in 
2038. So, we're, you know, we're clipping through that pretty quick. Then we have budgets for 


Hook & Eagle as well as the golf course. Finally, for the Golf Course Budget, we have the same 
type of item description. Then when you get to the end of that, there's also another Amortization 
Table for your Recreation Fund. It's important to note in your Recreation Fund, you only have 
two years of that left, including the upcoming year. So that goes away. After next year, it will be 
the last time that goes away, too. So, that assessment will then fall off of the residents as well. 

Mr. Dale: I'd like to think people's taxes, at that point, will be going down also. 

Mr. Showe: They will be, I mean, yeah, because of the $504 that we assess, that's $130 of 
it, that will come off at that point. So, with that, we can again open it up for any members of the 
audience who'd like to make any comments on the budget as proposed. 

Mr. Dale: Okay. 

Mr. Rysztogi: Okay. 

Mr. Showe: Hearing none, we'll return it back to the Board for any discussion or 
consideration of that resolution. 

Mr. Dale: The only thing that I do want to do is, again, is draw a special distinction to 
what you said and it's based on things over the year that I've seen on social media, as I think 
some residents aren't aware of the distinction between the HOA and the CDD budget. I want to 
draw a special distinction that this is part of the non-ad valorem section, your Tax Bill. Actually, 
those just got mailed out last week and it is under Viera East CDD. It is not an HOA assessment 
that you get. The reason I bring that up is we've had several people say, “Oh, well, they raised 
your taxes” and we couldn't figure out what they were talking about. It came out that they 
effectively were talking about their HOA fees and I just want to draw special attention to the fact 
that, over the past four years, CDD fees have never gone up. In fact, they are 25% less than they 
were four years ago. 

Mr. Showe: Yes. 

Ms. DeVries: There is $120 left or something like that. 

Mr. Dale: Yeah. 

Ms. DeVries: Its less than they used to be. 

Mr. Rysztogi: Was that on the tax forms that I just got yesterday. 

Mr. Dale: It should be on that. Yes. 

Mr. Rysztogi: I know it’s down where the sanitation taxes are, but I didn't see that on 
mine. 


Mr. Showe: I was going to note that for Rob. There are some counties that do not list all 
of the CDD assessments. They do not list all of the non-ad valorem assessments, which is where 
the CDD falls. Certain counties list it, but certain counties don't. It's really up to the county on 
how they send that out. But it will be on your final Tax Bill. 

Mr. Rysztogi: I haven't received my final Tax Bill. 

Mr. Showe: What you received is a trim notice. That’s just for all of our taxes in the 
Proposed Budget. 

Mr. Rysztogi: Okay. 

Mr. Dale: Right. 

Mr. Rysztogi: That’s what I thought. 

Mr. Showe: Again, certain counties put the CDDs on it, but some don't, for the trim 
notice. We are a Special Districts and they don't necessarily view us the same as some of the 
other entities. 

Mr. Dale: I see that sometimes when I call the county. Alright, so what do you need? 

Mr. Showe: We would just need a motion to approve the resolution as presented. 

 

Ms. DeVries MOVED to adopt Resolution 2024-06 Adopting the 
Fiscal Year 2025 Budget and Ms. Yelvington seconded the motion. 

 

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

 

On VOICE VOTE with all in favor Resolution 2024-06 Adopting 
the Fiscal Year 2025 Budget was adopted. 

 

ii. Consideration of Resolution 2024-07 Imposing Fiscal Year 2025 Special 
Assessments and Certifying an Assessment Roll 


Mr. Showe: The second part of your hearing tonight is Resolution 2024-07, which is the 
mechanism for actually levying those assessments on you Tax Bill. Attached to this resolution, is 
the budget that you just approved, in adopted form and a large Excel spreadsheet that is 50 pages 
long, which lists every single property in the District, as well as the equivalent assessments that 
go with that property. We can take public comments on just the imposition of those special 
assessments. Hearing none, we'll return it back to the Board for any questions or consideration. 


Mr. Dale: I think perhaps, actually, could we add three pages of biography on each 
individual on the Board? 

Mr. Showe: We don’t get that. 

Mr. Dale: Those were some long pages. 

Mr. Showe: Well, that's the work that happens in the background that you guys don't see. 
That's the spreadsheet that then gets transmitted to the Tax Collector and how your assessments 
get mechanically placed on your Tax Bill. 

Mr. Showe: I did those personally for several years. It's a lot of work. So, we would take 
a motion to approve Resolution 2024-07. 

 

Ms. DeVries MOVED to adopt Resolution 2024-07 Imposing 
Special Assessments for Fiscal Year 2025 and Certifying an 
Assessment Roll and Mr. Rysztogi seconded the motion. 

 

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

 

On VOICE VOTE with all in favor Resolution 2024-07 Imposing 
Special Assessments for Fiscal Year 2025 and Certifying an 
Assessment Roll was adopted. 

 

Mr. Showe: Then we would look for a motion to close the public hearing. 

 

Mr. Macheras MOVED to close the public hearings for the rules 
and rates and the Fiscal Year 2025 budget and Ms. Yelvington 
seconded the motion. 

 

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

 

On VOICE VOTE with all in favor the public hearings for the 
rules and rates and the Fiscal Year 2025 budget were closed. 

 

SIXTH ORDER OF BUSINESS New Business 

A. Consideration of 2024/2025 Aquatic Management Renewal 


Mr. Showe: I can quickly go through your next item. This is your renewal of the ECOR 
contract. Some of the segments do have some small increases in them over the prior year. Again, 


it’s nothing that we're not seeing in the industry. All of the chemicals, again, cost a little more. 
It's just a translation of the chemical costs needed to treat those facilities. We will note that we 
did adjust that line item in your budget. So, your budget has this amount already in it and there's 
no impact to your budget based on this. I don't know if Jim has any comments on ECOR. I don't 
think we would recommend changing vendors at this point. 

Mr. Moller: No. 

Mr. Showe: I wouldn't either, but I just want to make sure I'm not missing anything. So, it 
would be our recommendation to just go ahead and approve that agreement renewal with ECOR. 

Mr. Dale: It’s probably not the perfect place to insert this, but since we're talking about 
ECOR, I know we had the issue in Hammock. Is it all copacetic with getting them out to that 
lake? 

Mr. Moller: I know they went out there. I haven't heard anything. 

Mr. Showe: For the record, we did get a notice about just some algae buildup on one of 
the lakes. The process is that ECOR goes out to treat it. By Federal Law, they have to wait two 
weeks. So, they have to treat it, see what happens and they have to wait two weeks based on the 
type of chemicals. We let people know that. 

Mr. Dale: Right. 

Mr. Showe: Typically, you'll see in a few days, especially with the rain, we're hopefully 
going to get between the chemicals and the rain, that should knock it out pretty quick. 

Mr. Dale: Half of it today probably got washed away. 

Mr. Showe: Yeah. 

Mr. Moller: We've received 3 inches in the last two days. 

Mr. Dale: We needed it. 

Mr. Moller: Yes. 

Ms. DeVries: Yes, we did. 

Mr. Showe: So, we look for a motion to approve the renewal with ECOR. 

 

Mr. Rysztogi MOVED to approve the Aquatic Weed Control 
Agreement with ECOR for the period October 1, 2024 through 
September 30, 2025 and Ms. DeVries seconded the motion. 

 

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


 

On VOICE VOTE with all in favor the Aquatic Weed Control 
Agreement with ECOR for the period October 1, 2024 through 
September 30, 2025 was approved. 

 

Mr. Showe: We originally had your habitat management and your environmentalists on 
there, but we're still waiting to get that agreement from them. So, we’re hoping to have that for 
the next meeting. 

Mr. Dale: Okay. 

 

SEVENTH ORDER OF BUSINESS Old Business 

A. Action Items List 


Mr. Showe: Behind that, we have your Action Items List. Do we have the signs up on the 
driving range? 

Mr. Moller: We’re getting them. 

Mr. Showe: So, that’s in process. As far as the Water Management District, I just heard 
from the Viera East Golf District Association yesterday, that they would at least like to give a 
ballpark of what it's going to cost for them to contribute, should they be able to use those. So, I'm 
going to start with just getting them a number from our professionals. The intent would be, that if 
the Board is inclined to give them an agreement to allow them to use those, they need to pay for 
all of the work, since it's really to their benefit, so that it's not borne on the residents of the CDD 
to pay for that. 

Mr. Dale: Right. 

Mr. Showe: So, we'll get that number to them. 

Mr. Dale: Among the chief concerns is the environmental impact. 

Mr. Showe: The environmental impact of the withdrawal. We need to know, at what level 
should we cease withdrawing, as well as whether it has any engineering impact on the other 
ponds that we maintain and the impact of the overall system. Also, the attorneys to draft up the 
language. 

Mr. Dale: Protecting the wildlife too. 

Mr. Showe: That's really all that I have for my action items. 

 


EIGHTH ORDER OF BUSINESS Old Business 

A. General Manager’s Report 
i. Weekend Music Revenue 


Mr. Showe: And we can go to Jim's report. 

Mr. Moller: Alright. I’ll start with the CDD maintenance guys. Right now, they're in the 
conservation wetland areas treating exotics. They are also going around the community working 
on turning back vegetation encroaching sidewalks. We received requests from some residents on 
some areas. One area was by Heron's Landing, so we trimmed those back and we received some 
other requests that the guys are investigating, some pine trees that might be encroaching onto 
properties that might be a danger to the buildings and stuff like that. Ed are I are going over to 
next year's fire line schedule, trying to change some dates, to make sure all the scrub jay habitats 
are disbursed, just in case we run into any wet weather again, things like that. Then we'll identify 
any areas that the Fecon cannot get to, that we might need to subcontract out and do by hand, just 
to make sure the entire District is being serviced with fire lines or at least some sort of fire 
protection. 

Mr. Dale: Right. 

Mr. Moller: The fountain is currently in permitting. Last week we just did the Notice of 
Commencement. 

Resident (Mary Ann Ferrara, Fawn Ridge): I came late, because I didn't want to bring it 
up. 

Mr. Dale: So, we're in permitting? 

Mr. Moller: Yes. The permits for the pool were finalized and they'll start the installation. 
They guys have been working on the dog park. There were some small areas of the fence that 
dogs have broken their way through. So, they secured the fence with some better ties. We also 
added sand to level off the large and the dog small parks. 

Mr. Dale: We also had a truckload of sand. 

Mr. Moller: Sand to level those areas out. 

Mr. Dale: I was wondering what we were going to do with it. By the way, kudos on the 
tree trimmers that you got down there with the rest of the park. 

Mr. Moller: They did a good job. 

Mr. Dale: It's looking really good and we appreciate that. 


Mr. Moller: In talking to one of the residents in the meeting tonight, I'm going to look 
into getting some signs for the large field. My understanding is a lot of people just go out there 
with their dogs and they let their dogs off leash and not under control. So, we'll just put some 
signs out there just to inform the residents to keep their dogs on a leash and under control outside 
of the dog park. 

Mr. Dale: Right. All of the county rules still apply. 

Mr. Moller: Yeah. 

Mr. Moller: Moving to golf course maintenance, this week we aerated the greens. We 
verticut, double verticut, top dressed and then we dethatched the tees and fairways, which I think 
will definitely help the ball roll and play on our fairways. 

Mr. Dale: How do you dethatch, just out of curiosity, because I was out there on 
Saturday? 

Mr. Moller: Well, we did a poor man's version. It's a big, expensive project to bring in 
power verticutters. Basically, you're pulling up a lot of thatch. You have a lot of stuff to get rid 
of. A buddy of mine found a uni-rake, kind of like an old field plow that has spring loader 
fingers. We just pull it behind a tractor and it basically just digs in. It's almost like raking your 
lawn. 

Mr. Dale: Right. 

Mr. Moller: Just on a larger scale. So, it basically just pulls up some thatch and it stands 
the grass up, so when we mow, it gives it a nice, tight, clean cut. 

Mr. Dale: Right. Because I noticed that some of the thatch areas were yellow and I didn’t 
know why. 

Mr. Moller: Yeah. So that's basically from some of the times where when the machine 
was going into the grain, as opposed to with the grain. 

Mr. Dale: Okay. 

Mr. Moller: So, it kind of got in a little bit more aggressive, which will help make 
everything more uniform, because sometimes as a player, if you're hitting an iron shot out of a 
fairway and you get into a thick patch, it could grab the club and cause an air shot, which is 
probably what happens to me all the time. 

Mr. Dale: Yeah, that's what happens to me with every shot was the patch. 


Mr. Moller: Other than that, the bunker project is quickly approaching. I talked to Landirr 
this morning. They're finishing up their current project and they're probably going to start 
moving up here next week. I don't know if they're going to start later next week or probably the 
first week of September. We are start on Hole 1 and then just work our way forward. The owner 
also said, if we had any tournaments on weekends, he would be glad to give his guys a day off. 
We have a couple tournaments coming up, so we should be fine there. With that, we're going to 
cancel our last September aerification date, because with everything going on, we were able to 
fully verify the golf course. We aerified the greens three times. I can always rent that Air2G2 
machine, if I need to and the guys can just hit a couple greens in the morning and golfers won't 
even know the difference, if we need to do an additional aerification, which I probably will 
because you can't aerify them enough. Regarding the financials, as of yesterday, golf round 
revenue is sitting at $94,000. Last August, we finished the month at $100,000. Anticipating us 
using averages, we should finish this month around $140,000. As of yesterday, we are ahead of 
last August by over $20,000. Food and beverage, as of yesterday is sitting at $50,000. Last 
August, they finished at $55,000. Same thing, using averages, food and beverage should finish 
revenue about $70,000. They're running ahead of last August by $12,000. In July, we finished up 
net profit, $30,000 better than last July. Food and beverage finished about $670 better than last 
July. I’m really pleased of our profit track this summer, as golf finished $40,000 better than May 
than last May, June finished 23,000 better than last June and July finished $30,000 better. So, it's 
a total $93,000 better over the summer months than we did last Summer, which definitely made 
up for the crappy January/February. 

Ms. DeVries: That’s great. 

Mr. Moller: August is showing no signs of slowing down. So, we should definitely finish 
off this fiscal year very well. Food and beverage, in May, we were $2,000 to the negative. We 
made up $17,000 in June and about $1,000 in July. So, we did about $15,000 better in food and 
beverage from May through July compared to last year. 

Mr. Dale: So again, for golf, we are sitting at roughly, $370,000? 

Mr. Moller: I think we are at $369,000. 

Mr. Dale: In terms of net. 

Mr. Moller: Yeah, net profit as of July 31st. 


Mr. Dale: Okay. One thing, in the July numbers, we had a malfunction in the restaurant, 
with one of the outside freezers. We lost approximately $3,000 of product. 

Ms. DeVries: When is a new one coming? 

Mr. Moller: It's on order. They have a deposit check. 

Ms. DeVries: That’s what we were trying to avoid. 

Mr. Moller: Again, all those outside coolers and freezers, they're restaurant grade, but 
they're not meant to be in the elements. 

Mr. Dale: They weren't designed to do what we are doing with them. 

Mr. Moller: Yeah. So, we get the outdoor rated walk-in cooler and freezer combo, it's 
going to condense all of our inventory, so it's not in 20 different coolers and freezers. It will just 
make life easier. 

Ms. DeVries: We'll have less loss. 

Mr. Rysztogi: You don't have any anticipated dated delivery? 

Mr. Moller: Not yet. It's probably going to be 6 to 8 weeks before he gets it. It’s like 
everything else nowadays. 

Mr. Dale: We're victims of our own success right now. 

Mr. Moller: Yeah. The additional storage that we've talked about for months now, that's 
planned to be installed on Monday. 

Ms. DeVries: Good. 

Mr. Moller: That was supposed to be delivered, I think, mid-July. So, we're running about 
a month behind there. I talked about the walk-in. Stacy is currently building new menus with all 
of the information given to her by Jen and Jamie. We're hoping to launch the new menus on 
October 1st. We are trying a couple things today, so we can take some pictures for the menu. 
They are pretty good. 

Ms. DeVries: Okay. 

Mr. Moller: The street signs for Golf Vista Boulevard, has been ordered. Other than that, 
I do have some other information, but they're mostly just for answers, for questions. But that's 
the end of my report. 

Mr. Dale: Would any Board members like to add anything or question anything? 

Mr. Rysztogi: Good job. 

Ms. Yelvington: I was going to say nice job. 


Mr. Moller: Thank you. 

Mr. Dale: Yeah. The fact that we're currently $50,000 ahead of last year, I understand it's 
not over until somebody's singing, but we need get there. 

Mr. Rysztogi: The last two days didn't help. 

Mr. Moller: Actually, I'd much rather take the rainfall than the revenue, to be honest with 
you. 

Mr. Rysztogi: Okay. 

Mr. Moller: I did forget to mention, I know we've made some dramatic improvements in 
inventory. We did purchase a module through Toast, which is called “Extra Chef.” It's going to 
take a lot of data input for onboarding and mapping, but it has the capabilities of getting invoices 
directly from Cheney Brothers, Cisco, most of the vendors that we use, where they automatically 
send the invoice to the system and it puts it in there. We review it and then we basically drop it in 
its category, whether it’s produce, wine, liquor. Once we get everything up and running, we will 
have a daily inventory. So, this way, let's say Jen goes to the back and she's like, “Okay, I should 
have four bottles of Pinot Grigio and there's only three,” there had better be one on the broken 
bottle chart or something. 

Mr. Rysztogi: When did you say that new storage for the liquor is going to be in that 
hallway? 

Mr. Moller: They're installing it on Monday. 

Mr. Rysztogi: Oh, that's fast. 

Mr. Moller: Yeah. So now all of our liquor will be in one place. 

Ms. DeVries: So, who's doing all the data input? 

Mr. Moller: Lacey and I. 

Ms. DeVries: Okay. 

Mr. Dale: It helps us with what I think was our number one shortcoming, which for a 
couple years, was the thing that Jim jumped on, inventory control. It's not as if anything was 
happening. I think we had a couple years of, like, just on the one loss, $3,000 worth of food. 
Well, you do that over a couple years and it adds up. 

Ms. DeVries: Yeah. 

Mr. Moller: I hope to get to the point where this system can actually give us a true cost of 
goods number. This way, we don't have to create it. 


Mr. Dale: Follow up question to this, because I know Michelle has been talking about a 
new module in Toast that's about marketing and all of that kind of stuff. Is there any benefit to 
combining it all together and do we get a discount because we’re buying more modules? 

Mr. Moller: I’m sure, because I kind of drug my feet a little bit on this one and then they 
knocked $75 off, because it was running $275 a month. 

Mr. Dale: Right. 

Mr. Moller: Then they had $1,000 in onboarding. They waived the onboarding and they 
gave it to us for $209 a month. 

Mr. Dale: Well, then the two of you at least coordinate. 

Mr. Moller: They will probably do a package deal. 

Mr. Dale: Right. 

Mr. Macheras: If I just interject real quick. 

Mr. Dale: Yes. 

Mr. Macheras: Last weekend, I played at a charity golf tournament up in North Carolina. 
So. I took the time to talk to the General Manager there and talked a little bit about the 
restaurant, told him who I was and what we were trying to accomplish. Just like Jim said, his 
biggest thing for the restaurant was inventory control. He said that's the number one thing that 
that's going to make or break you. So again, hats off to Jim and to the Board, because I know we 
held a special meeting a few months ago to address that. We're still finding some things, to just 
get to that starting point, clean up some things. We took some hits, but you have to do that to get 
it right. I just want to commend them for doing that, because, again, talking with another General 
Manager, that's the number one thing we have to control and I think for probably the first time 
ever, this Board is moving in that direction and I appreciate that. 

Mr. Dale: Thank you, Bill. He did just jog my memory of. I believe that might have been 
part of the public meeting, but we had talked on the phone or via email, regarding the meeting 
schedule, adding the two dates. 

Mr. Showe: Yeah, that's on the meeting schedule. 

Mr. Dale: Okay. I didn't see that it had gotten on there. I just wanted to make sure that it 
got on there. 

Mr. Showe: Yeah, we'll put it out there. 

Mr. Dale: Okay, good. 


Mr. Moller: The last thing I just want to finish up, I had a request for marketing and for a 
Board Member who asked. I took numbers from Saturdays last year and numbers from Saturdays 
this year with music. 

Ms. Webb: We did music last year, two times. 

Mr. Moller: So, that's the only caveat. I didn't have a schedule. It also included any live 
music from last year. So, you can definitely see the numbers are definitely much higher. It's 
actually a 115% increase with music versus without. 

Mr. Dale: Wow and that's with some of the music from the previous year. 

Mr. Moller: Correct. 

Mr. Dale: Okay. 

Mr. Moller: So, there is not any doubt that offering live music in a restaurant, is definitely 
beneficial. 

Ms. Webb: Yes. 

Mr. Dale: 115%. Now you have a number. 

Ms. Webb: I know. 

Mr. Dale: It’s not important right now, but let's run it. Please get the dates to Jim, of the 
non-music dates last year. So that means that 115% is probably much higher. 

Ms. Webb: July 8th and July 22nd is Music on the Patio. 

Mr. Dale: Yeah. Let's coordinate that off meeting. But that's just a percentage increase 
that I would like to see. 

Mr. Moller: There were a couple days that were higher than normal, but I just added them 
anyway. 

Mr. Dale: Okay. Thank you, though. 

Mr. Moller: I also had who was playing that night, too. I don't have in front of me. 

Ms. Webb: Yeah, I know. 

Mr. Moller: Yeah. 

Ms. Webb: I know. The week of July 1st to July 8th, that week was a very slow period, 
because it's the holiday weekend. But I can tell you that we had Music on the Patio on July 6th 
and it was a $4,200 day. But I've also marketed it more. I can tell you the inconsistency of us 
having it twice a month. People are like, “Are you having music this weekend, are you not having 


music this weekend, is it this weekend, Oh, I thought it was next weekend.” So, when we started 
making it just every weekend, we've actually made more money. 

Mr. Dale: The consistency. 

Ms. Webb: It costs a little bit more, but we almost doubled in some of our figures. 

Mr. Dale: Well, and that's one area I do want to give kudos to a couple of our Board 
Members; Denise and Jen and Ron, I have to be honest, I was questionable as to whether or not 
doing that was worth the risk. You guys, in the last restaurant meeting that we had five months 
ago or whatever it was, you guys stuck to your guns and you explained that you wanted that as 
an amenity for the community and you felt that if we showed some consistency, that would result 
in improving numbers and that's exactly what happened. 

Mr. Rysztogi: It was a gamble, but I think consistency is what we needed. 

Mr. Dale: Yes. 

Mr. Rysztogi: Gotta be, then people get used to it. 

Mr. Dale: Yep. 

Mr. Rysztogi: Okay. 

Mr. Dale: It worked out. 

Ms. Webb: We have some people. I mean, they don't come and always eat, but they will 
have a glass of wine, sit on the patio and they listen to music. That's kind of what it's there for. 
We have some people that said, I've never been here before. That's what we wanted here, too. 

Mr. Dale: Yeah, we wound up with a group of teachers from where? 

Ms. Webb: From Sherwood Elementary. 

Mr. Dale: Well, Sherwood and where else did we have them on Friday, I think it was this 
past Friday? 

Ms. Webb: They came from Ralph Williams Elementary. Our Partners in Education 
(PIE) partner. 

Ms. Webb: Yeah, our PIE partner. 

Mr. Dale: The teachers are starting to migrate now from Ralph Williams to come to the 
restaurant, because of that and the pricing. They came Friday. 

Ms. Webb: It was called, “Relationships and Connections.” 

Mr. Dale: Yep. It's nice. 


Mr. Moller: A couple terms that were thrown around in that conversation is, I think, 
what's going to make next year very beneficial and profitable for the restaurant, is consistency. 
We basically had three different restaurants in three years. 

Mr. Dale: Yep. We've had this one, essentially, for one year. The gross revenues are off 
the charts and we have some things that we're working out of the system from past years, but as 
we head into next year, I'm very optimistic about the direction that that is going. 

Mr. Rysztogi: Was that a renovation? 

Ms. DeVries: No, the lost food and the inventory that we lost. 

Mr. Dale: We had inventory lost. Then we also had the former restaurant manager’s 
salary, that we had to include in for three months at $5,000 each, so that hurt. We entered the 
year in the red. 

Mr. Moller: By $65,000. 

Mr. Dale: Yep. 

 

B. General Manager’s Report 


Mr. Showe: We'll go through District Manager’s Report. While we have some residents 
here, I just want to give a general reminder. Obviously, with social media, there are a lot of 
places where people can get information about the CDD. That doesn't mean it is official 
information. We always want to direct people, if you have questions, if you really want to make 
sure you're getting proper, correct information, either talk to Jim or myself or the Viera East 
CDD website is probably your best resource or if a Board Member. Those are probably the best 
places. Sometimes social media is not the best place to get information on things. 

 

i. Adoption of Goals & Objectives 

Mr. Showe: I know we talked about at the last workshop about the goals and objectives. 
We just included the same thing again. I know we talked about at your workshop, but we just 
need a motion to approve those goals and standards. Certainly, over the next year, if you choose 
to want to make those a little more specific for your District, the next year would be the time. 

Mr. Dale: Where does that come from, the goals and standards requirement? 

Mr. Showe: That comes from House Bill 7013, I think. That was just passed in July. It 
requires all Districts by October 1st, to set performance goals and standards. There are no 
penalties if you don't achieve them. There are actually no penalties if you don't do it at all. But 


we do like our Districts to be in compliance. So, this is the form that we've recommending all of 
our Districts approve for now, given that it was a really short turnaround. Most of these are 
things we're already doing anyway. So, it's not a huge issue for the District. 

Mr. Dale: Right. 

Mr. Showe: Again, it's our recommendation to approve these in the form that they are 
right now and next year, if you choose early in the year, we'll bring this back up. If you want to 
make them more specific, you can. I don't know that there's any real benefit to that, other than 
just posting the report on your website. Again, no one from the State is checking this. It just goes 
on your website. 

Mr. Dale: We'll entertain a motion to adopt the performance. 

 

Ms. DeVries MOVED to approve goals and objectives as 
presented and Mr. Macheras seconded the motion. 

 

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

 

On VOICE VOTE with all in favor the goals and objectives as 
presented were approved. 

 

ii. Approval of Fiscal Year 2025 Meeting Schedule 


Mr. Showe: The other housekeeping item, is your Fiscal Year 2025 meeting schedule, 
which is at 6:30 p.m. on the fourth Thursday of each month, per the direction of the Board and 
workshops on the second Thursday of each month, with the exception of two in January and two 
in May, to discuss the restaurant. The intent would be that if the Tuesday meeting was held, the 
Thursday meeting would likely be cancelled. The same with the one in May. We felt it would 
just be better to advertise them both and that way you're covered. Again, this, this does not 
require you to meet all of these times. You can certainly cancel meetings as the Board would 
like. We are required to advertise an annual meeting schedule under the Florida Statute and this 
just gets that compliance. 

Ms. Yelvington: Those dates were January 7th and May 6th? 

Mr. Showe: Yes, those are Tuesdays. 

Ms. Webb: Okay. 


Mr. Dale: The reason for it is mainly because of Burger Night. 

Ms. DeVries: We have to do this now. I guess it’s fine. 

Mr. Dale: Yes, because it has to be advertised. 

Mr. Showe: It's a fiscal year meeting schedule, so by October 1st, you have to have a full 
meeting schedule advertised for the entire year. 

Ms. DeVries: Okay. 

Mr. Showe: You're not locked into these dates. If we can change them, we can make 
other dates, we can add other dates. 

Ms. DeVries: That’s fine. 

Mr. Dale: We have to post it and it costs a few hundred dollars to post it. 

Mr. Showe: So, we try to do one meeting schedule, so there’s one advertisement. 

Mr. Dale: Speaking of which, where are we at with that county posting that they’re trying 
to come up? Still nothing yet? 

Mr. Showe: That's so far Statewide. 

Mr. Dale: Yeah, that's what I figured. 

Mr. Showe: The other thing with that, is counties are starting to figure out that there's 
nothing that prevents them from charging for that service. So, it may be a little less convenient 
that we had initially done. 

Mr. Dale: Uh huh. Okay. So, you are done with your report, right? 

Mr. Showe: We would need a motion for that meeting schedule. 

 

Mr. Rysztogi MOVED to approve the Fiscal Year 2025 meeting 
schedule as presented and Ms. DeVries seconded the motion. 

 

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

 

On VOICE VOTE with all in favor the Fiscal Year 2025 meeting 
schedule as presented was approved. 

 

• General Manager’s Report (Con’t) 


Mr. Dale: I do just want to put it in reverse just for a second, because our golf course pro, 
Mr. Dave Owen, is here this evening. One of the things that I wanted to draw special attention to, 


is the difference in the numbers for the pro shop over the past year. I believe it's roughly about 
$30,000 on the financials, give or take a little bit. But the other component of it that you don't see 
translated in the financials, is the fact that we had, again, going to the sins of the past left over 
from the previous pro, we had about $15,000 of expenses that Dave has had to absorb into the 
pro shop for this year. So, in actuality, the difference between this year and last year, is about 
$45,000. I am very impressed. Then on top of that, you look at the numbers for lessons and 
things that you do and we get a chunk of that money. I won't go into what chunk it is, because I 
don't remember what it is, but I do know it's a substantial chunk that the District gets of every 
lesson that you do, which is a big net positive to the District. On top of that, the level of 
professionalism is something that I talk about a lot and we see that reflected in Google, Facebook 
and Golf Now reviews. What we see now, is when you compare that to what we used to get a 
couple years ago, it’s night and day. That is part of the reason why this golf course is so popular 
and it is making the money that it is. Dave, I just wanted to tip my hat to you and give you a 
special recognition on that during the meeting. 

Mr. Owen: Thank you. I appreciate it. 

 

C. Lifestyle/Marketing Report 
D. Restaurant Report 


Mr. Dale: So, let's move on to the Lifestyle/Marketing Report. 

Ms. Webb: Congratulations! We did win the best golf course in the State of Florida, 
along with Sawgrass and four other elite ones. We got out of the regional and moved to the best. 

Mr. Dave: For which? 

Ms. Webb: The Best of Florida Traveler Guide. We're getting a brand-new plaque. 
Actually, they welcomed us to do articles in their distribution to all of the rest stops. We'll have 
an article in there for being one of the best golf courses. So, we're kind of getting out of Brevard 
and we're now getting Statewide. I was very happy for that. So, whoever has been voting for us, 
thank you very much. That kind of put us out on the map. 

Mr. Dale: I tell you what, that was three days straight of me pounding on those keys on 
the phone. 

Ms. Webb: It's not like the other ones where you vote 25 times a day. It's actually more of 
an elite one. 

Mr. Dale: Right. 


Ms. Webb: It’s a little harder and you have to actually write an article about yourself to 
be put out there for them to vote on it. So, it's not just like, “Get all your buddies to vote.” It's a 
little bit different. So, anyways, they liked the pictures that we sent of the golf course. We have 
to write an article about us. 

Mr. Dale: You could send a drone video. 

Ms. Webb: So, that's one thing I wanted to really share and be all happy about, because 
that was great. We also just got done and we got to commend Dave, because normally our Sassy 
Saturday's have been like 20 women and then I decided to advertise it in the Viera Voice and it 
went from 22 a week before, to all of a sudden 44 and we're like, “Wow, we’re okay.” So, it's the 
biggest one we've had. They had a lot of fun. He's been wonderful. He did this whole little 
putting course thing, which they had fun with. We did a scavenger hunt on the golf course and 
hid ducks and balls. We had fun. Ducks were given back to me, because they weren't following 
the directions. 

Mr. Owen: The biggest thing I noticed, is a lot of the same people are coming. 

Ms. Webb: Yeah. Because a lot of the women, you know, especially when they come out 
they’re like, “Oh, can I get lessons?” or “I need to get lessons” and he's giving out his card. 
Then we ran into two of the husbands that were with women that were in our group, golfing on 
the other side. So, it's bringing them all in. I'm glad that he's been great with it and he's there 
having a good time. I was tired after Saturday. I can imagine what he was. 

Mr. Dale: Dave, what is it like on the non-sassy Saturday afternoons? Are they a little 
slower? 

Mr. Owen: This time of year, the 1:00 p.m. to 4:00 p.m. range, is not super busy. 

Mr. Dale: It’s not the same. This is bringing people in and filling the course on Saturday. 

Mr. Owen: When the days are shorter, everybody is trying to get off of the first tee by 
2:00 p.m., so they can get in before dark. It depends on the time of year. 

Mr. Dale: Good. 

Ms. Webb: These women are ranging from 20, all the way to some of our Wednesday 
Women’s League. 

Resident (Mary Ann Ferrara, Fawn Ridge): I heard about it. 

Ms. Webb: They were having so much fun. I love it. 

Resident (Mary Ann Ferrara, Fawn Ridge): That’s what they said. They had a blast. 


Resident (Patrick French, 6978 Hammock Trace): My wife golfs nine holes once a week 
with some of the ladies from Sassy Saturdays. 

Ms. Webb: Good. We're probably the only golf course that has fun that way. It's not like 
a league, but it is a league. It's becoming a league. 

Resident (Mary Ann Ferrara, Fawn Ridge): I thought it was beginner golf. 

Ms. Webb: It is. But we mix them all up, which helps the ones that are beginners. The 
women like to just chit chat and have fun and laugh. So, it was a fun thing. Last night, I was very 
happy that we had trivia, because there probably wouldn’t have been a soul in the restaurant, due 
to the storm. Rob and I did not think anyone would be there and everybody was there. There 
were 36 people playing trivia in groups. So, we had another fun night with that. People liked it. I 
got this duck thing going recently, where I have been hiding ducks on the golf course and the 
girls like the ducks. 

Mr. Dale: Oh, you and your ducks. 

Ms. Webb: I know. 

Mr. Dale: She bought jewelry and hats and little inner tubes for the ducks. 

Ms. Webb: They were so cute. 

Mr. Showe: Do you want them in your house right now? 

Mr. Dale: They are. They're all over. 

Ms. Webb: I give them to the team. We don't call them the losing team. We give them a 
lucky duck. Every time I give a team the lucky ducks, they go up. We had one team that was in 
last place out of seven teams and they won second place, after they got the ducks. So, my ducks 
are lucky. Hook & Eagle has 3,200 followers right now, which is really good. The golf course 
went up 200 more followers. So, I'm happy with that. It’s probably most of the women. 

Mr. Dale: 200 since when? 

Ms. Webb: In the last two months. 

Mr. Dale: Okay. 

Ms. Webb: They've been kind of gradually going up. 

Mr. Dale: Nice. 

Ms. Webb: The Farmers Market had 2,600 followers. It bypassed the golf course. Our 
Farmers Market will be going back to its normal size in September. Most of our people will 
come back. I know that Jen comes up to the Farmers Market, but the last one we had, you know, 


I don't know how they do it because it's hot out there. When I was walking into the last one, they 
said, “You know what, we appreciate you guys, because most of the markets closed down in 
June, July and August, because of the heat” and we've allowed them to continue marketing their 
things. Most of them do still sell out at our market. The hummus guy is not doing any of the 
other markets except for ours, because now he's in a truck. He said he always sells out his 
product there. So, I know it's not been like the big thing lately, because there's so many markets 
out there right now. We did lose the egg lady, but we're trying to get another one. 

Ms. DeVries: The meat lady had eggs. 

Ms. Webb: She had fresh eggs and was bringing honey and peanut butter and some other 
stuff, but unfortunately, their marriage wasn't working out. 

Ms. Yelvington: I went to the last Farmers Market and I was so impressed with the 
vendors that were there. I spent a ton of money. It was really great. 

Ms. Webb: We had Prince of Peace Church there with their prayer booth. I told her, “You 
know, Delilah, if you weren't here, we wouldn't be doing so well,” because I think it's just the 
energy of people just being kind. There are people setting up their tents and other people are 
hauling tents and they're coming over and offering to help them set it up. Sometimes on Saturday 
when I'm having to roll out of bed at 7:30 a.m. to go up there, I'm like, “Oh.” Then I get up there 
and everybody's just so nice. So, it's just a good little community and they have their followers. 
When I hit that Facebook page, at first I'm going, “Okay, I don't think anybody's coming” and all 
of a sudden everybody's there. 

Mr. Dale: I'm going to share something with you. I haven't even told you this one. I was 
at the eye doctor today at Costco and the Optometrist was in and somehow we got on the issue of 
Viera East. The Optometrist used to live in Fawn Ridge and she started talking about the Farmers 
Market that's over there and I was cracking up. I said, “Yeah, Michelle from the District runs 
that.” 

Ms. Webb: So, we have about 20 to 22 in the Summer, but a lot of it is because it’s too 
hot. The candle people tried to come out there last month and the candles started melting. As 
much as I try to give them the shade area, it's still just warm. We only charge him $15 in June, 
July and August, instead of $25, because the amount of people is half. I looked at the numbers 
for trivia and this July, for two days, we made $7,549. Last year, when we had five days of trivia, 
the three days that we did not have trivia, they made $6,600 in the restaurant. The two days we 


had trivia, we made $7,500. We give them prices from Hook & Eagle, but they just feed it back 
into the trivia. This last trivia, people came over from Viera West. I can't remember the name of 
the subdivision, but it was a 55 and older subdivision over there. Anyway, we are doing our 
thing. So, that tells you that all of the things we are doing, is bringing in more money. I really am 
not advertising anymore. I don't spend more in the advertising factor, than I have for the last year 
and a half. It's just that it's getting out there more and people are sharing it. I'm making a list of 
all the sites that I advertise on, which will tell you how many people we meet in just hitting those 
sites. So, every time I post, it goes to about 23 other sites. So, it's getting busier. 

Mr. Dale: Michelle, without getting into the weeds, what is your budget for this 
upcoming year as compared to last year? 

Ms. Webb: Well, I did go down about $2,000, from what I asked for, for last year, 
because Sassy Saturdays, was taking over International Women's Day. I still asked for the 
gentleman to sponsor a little bit of that, so we give them a little bit more for that. But I'm not 
really going to make that a big thing, so I kind of cut down some of that budget. Local 
marketing, I'm still doing the same places that I do on, an average. Public relations didn't really 
change much there, except that it's not coming out of the Hook & Eagle promotions, because that 
money is generally either going to the pie, the teachers. I try to do that, if we’re going to give out 
gift cards for an event that we have there for Hook & Eagle, things like that. The same thing with 
the promotional for the golf course, when we give out things for events or we give rounds of free 
golf or a package somewhere. I did add The Best of Florida, because now that we're part of that, 
I would like to stay part of that, because that's going to get statewide recognition. I did add tshirts. 
I've given the t-shirts out for International Women's Day and a lot of them are wearing 
them. Vicki said that she wore one, one time and somebody asked her about Hook & Eagle 
Tavern and she said, “Oh, it's at the golf course.” I said, “Oh, that is at the golf course, which is 
a private club” And she's like, “No, it's not.” So, even though that's still out there, people do 
recognize t-shirts and so we thought, if we do t-shirts and then we try to sell some of them, then 
that way we'll have people marketing for us. So, I did get the final print sent to me and I showed 
it to Rob. It has a nice big Hook & Eagle in the back with the Hook & Eagle and the phone 
number and then Hook & Eagle on the front. The reason it took longer, because I know we were 
talking about it, is we never had the original cut of the Hook & Eagle logo. So, instead of me 
paying $4,500 to get it vetted, I re-designed it for $25. So, she redesigned the whole thing. We 


have a vetted Hook & Eagle that is ours. It took a little longer, but she re-designed it for. So, the 
t-shirts will be ready on Friday. We'll start selling them for $29.99. There will be women's and 
men's shirts. So, if you want to buy them, you can get with Jen at the Hook & Eagle. So, that's 
where I put those things. For Woodside Park, again, we have Partners in the Park. We're getting 
banners to put up. If you notice, we've got a change of banners. I didn't want to continue, but 
then we added new one. Then we also have the Farmers Market income. So, that should still be 
coming. I'm hoping that we'll get about $3,000 for t-shirt sales, which will pay off pretty much 
the budget for that anyway. So, with adding everything up, including salaries, the total budget 
amount was for $117,670, which went down a little bit, but I added some things. 

Mr. Dale: Okay. 

Ms. DeVries: That’s good. 

Mr. Dale: Al right. Do you have anything else? Are there any questions from the Board 
Members? 

Mr. Rysztogi: What do you have coming for live entertainment? 

Ms. Webb: For September, we have Lacey on the 7th. Al, an international singer, who is 
really good, is coming on 14th. Ms. Denise Turner is coming on the 21st. I don't know if you've 
heard her, but she's really good and we also have Mr. Martin Gallagher, an international singer, 
who sings a variance of fifties all the way to the nineties. I have two new ones coming for 
October. 

Mr. Dale: Actually, Martin does a little past the 1990s. He was doing Mr. Ed Sheeran. 

Ms. Webb: Yeah. He’s really good. We always have our saxophone guy. I try to get him 
in every two months, because he's really good. I have two new ones that we're going to try out. I 
haven't heard them yet. 

Mr. Dale: We'll see. 

Ms. Webb: They have been recommended by people. My biggest thing is, I'm trying to 
stay within that $150 to $200 budget. 

Mr. Dale: Can you talk about the scarecrow real quick. 

Ms. Webb: So, Viera Voice every year, have a scarecrow contest, where you go around 
and you judge the scarecrows. We did one last year, but we're not making one this year. It was 
fun, but we're done on that. But she asked to host it at the park. So, now all of the scarecrows 


will be put up in the park and there will be tents up, so people can stroll. We're going to call it 
The Scarecrow Stroll. 

Ms. Yelvington: Oh, I like that. 

Ms. Webb: When they can come and see it, they can buy it. Hopefully, maybe we'll have 
a bounce house out there for them. 

Mr. Dale: That is going to be the third Saturday of October. 

Ms. Webb: The third Saturday of October. The Farmers Markets is on the second 
Saturday. They hosted it at The Avenue last year and The Avenue didn't want them taking up the 
parking lot or whatever the deal was. 

Ms. Webb: Yeah. So, that Saturday of October, the third Saturday, he had a 140 
tournament in the morning and then we had Sassy Saturday. 

Mr. Dale: If you were going to say you had 140 at Sassy Saturday.. 

Ms. Webb: We don't know what's going come, because that's October. We don't know 
how many people are going to be there and then we have the event at the park. 

Mr. Dale: Wow. 

Ms. Webb: I said, “We're not going to make that one really big.” 

Resident (Not Identified): They’re going to come. 

Ms. Webb: I know that they are going to come. The next one, we were going to call it, 
“Something on the Fairway.” 

Mr. Owen: Fairway Finders. 

Mr. Dale: With any luck, we'll have our new fountain installed by them. 

Ms. Webb: So, every Sassy Saturday has a theme and a special drink that we gave out, 
which is all included in the price that they pay. So, that's what's coming up. We have a lot of big 
things to plan. On the 27th, I'll be going to a PIE Meeting at the Melbourne Auditorium. 

Ms. DeVries: You are the perfect person to go. 

Mr. Dale: Sell the Hook & Eagle. 

 

 

NINTH ORDER OF BUSINESS Treasurer’s Report 

A. Approval of Check Register 


Mr. Showe: We have the Check Register for July 19, 2024 through August 13, 2024. In 
the General Fund, we have Checks #5136 through #5160 and golf course Checks #31851 


through #31898, for a grand total of $97,171.42. A Summary of Invoices follows that. We can 
take any questions or comments or a motion to approve. 

 

Mr. Rysztogi MOVED to approve the Check Register for July 19, 
2024 through August 13, 2024 in the amount of $97,171.42 and 
Ms. Yelvington seconded the motion. 

 

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

 

On VOICE VOTE with all in favor the Check Register for July 19, 
2024 through August 13, 2024 in the amount of $97,171.42 was 
approved. 

 

B. Balance Sheet and Income Statements 


Mr. Showe: You have your Balance Sheet and Income Statement for July 31, 2024. No 
action is required by the Board. We are doing pretty well, better than budget to actuals and you 
are 101% collected on your assessments. That’s all we have. 

 

TENTH ORDER OF BUSINESS Supervisor’s Requests 

Mr. Showe: We can go to Supervisor’s Requests. 

Mr. Dale: Ron, why don't you kick us off? 

Mr. Rysztogi: Actually, I got everything taken care of before the meeting. 

Mr. Dale: Nice. Denise? 

Ms. Yelvington: No Supervisor’s Requests from me. I just want to commend the team 
that is in this building and also throughout the Viera East Golf Course, because I think a lot of 
the success in numbers that we're seeing, is due to you guys. So, I think you are all doing a 
fantastic job. 

Mr. Dale: Jen? 

Ms. DeVries: Mine have been taken care of during the meeting, so I'm all good. 

Mr. Dale: We wish you well in your healing with your arm. 

Ms. DeVries: Thank you. I appreciate that. 

Mr. Dale: Bill, do you have anything that you'd like to share? 


Mr. Macheras: Just a couple quick notes that I wrote down during the meeting. First, I 
hope I wrote his name down correctly. I want to thank Mr. French. All five of us are community 
members before being Board Members and I think sometimes, society takes a lot for granted, so 
when good things happen, there's no need to show appreciation. So, as a resident, as much as a 
Board Member, I just want to thank him for making that comment. I've been in retail for 20 years 
and education for 20 years and I think one of the biggest things is communication. I think in the 
year that I've been on the Board, I've seen five emails come from Jason or Jim, as far as resident 
questions or concerns and I just want to commend how quickly, like Jen said, that responses are 
answered. I was talking to a resident a few weeks ago, who asked me about some of the things 
that were coming up and some of the things that he would like to see happen. He was 
appreciative that as Jim and Jason always come to the table, we have reasons why we do things, 
whether it's financial or not and 99% of our residents, that's all they ask, “Are you doing this and 
if not, why?” I think that reflects, just like everybody said earlier, the people that we have in 
place. One key thing I want to say, too, getting to Michelle, when I look at the agenda, she's also 
in charge of lifestyle. A lot of the things that we do is for the service of our community, a lot of 
these events that we're putting on. A couple things that pop, I remember when we had the bad 
weather, six to eight months ago or a year ago, when we had to cancel the Farmers Market, 
Michelle had to call all of the vendors and we had a couple of vendors that sell bread and if they 
don't sell it, it goes bad. She went down there and those vendors went there and sold their bread. 
I went down there a couple of months ago and an eight- or nine-year-old young lady, was selling 
these shells that she makes into people or faces and stuff like that, which I bought and gave them 
to my grandkids. So, you know, we've got great numbers. We talk about profits. We talked about 
the turnaround in the last four years. But again, it's also the resources that we offer the 
community and I think that's a big part of what Michelle does and the team at Hook & Eagle and 
the pro shop and Dave. We offer a lifestyle that makes people want to move to Viera East. I grew 
up in Brevard County and when I moved back in 2001, I said, “This is where I want to live.” I 
see where it's at and what it's going to be. So, I just want to say, it's not just a numbers game and 
as five people that live in the community, we hope that we're doing and we want to continue to 
do things that just offer a lifestyle, an opportunity for our community members to enjoy what we 
have here at Viera East. That's it. 

Mr. Rysztogi: Very well said. 


Ms. DeVries: Well said. 

Mr. Dale: Thank you, Bill. Very well said. I concur 100%. The only thing I just want to 
add again, this meeting is our annual meeting and it is a culmination of months of work. It's 
great. You bring a rate sheet and everybody thinks, “Well, how hard is that to print up?” Well, 
it's not the printing of the rate sheet, it’s all the discussion and how we get to that point and 
everything that's behind it. Jim and Dave and everybody in the pro shop and at the Hook & Eagle 
that have put all of their sweat and tears into it. We're appreciative of that and I'm glad we are at 
where we are at right now. So, with that said, with nothing further to add, I will entertain a 
motion to adjourn. 

 

ELEVENTH ORDER OF BUSINESS Adjournment 

 

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

 

 

 

 

 

Secretary/Assistant Secretary Chairman/Vice Chairman 

 


AGREEMENT BETWEEN KEVIN L. ERWIN CONSULTING ECOLOGIST, INC., 
AND THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT REGARDING 
THE PROVISION OF HABITAT MANAGEMENT SERVICES 

 

This Agreement is made and entered into this 6th day of September 2024, by and between: 

 

The Viera East Community Development District, a local unit of special purpose 
government established pursuant to Chapter 190, Florida Statutes, located in Brevard 
County, Florida, and with offices at 2300 Clubhouse Drive, Viera, Florida, 32955, 
("District"), and 

 

Kevin L. Erwin Consulting Ecologist, a Florida corporation located at 2077 Bayside 
Parkway, Fort Myers, Florida 33901 ("Contractor"). 

 

RECITALS 

 

WHEREAS, the District is a special purpose unit of local government established pursuant 
to and governed by Chapter 190, Florida Statutes; 

 

WHEREAS, Contractor submitted a proposal attached here as Attachment "A" incorporated 
herein by reference; 

 

WHEREAS, the Board of Supervisors of the District selected the proposal submitted by 
Contractor; and 

 

WHEREAS, Contractor represents that it is qualified to serve as an aquatic management 
contractor and provide such services to the District. 

 

Now, THEREFORE, in consideration of the recitals, agreements, and mutual covenants 
contained herein, and other good and valuable consideration, the receipt and sufficiency 
of which are hereby acknowledged by the parties, the parties agree as follows; 

 

SECTION 1. RECITALS. The recitals so stated are true and correct and by this reference 
are incorporated, inclusive of the above referenced exhibits, into and form a material 
part of this Agreement. 

 

SECTION 2. DUTIES. The duties, obligations, and responsibilities of the Contractor are those 
as described in incorporated Attachment A. Contractor shall be solely responsible for the 
means, manner and methods by which its duties, obligations and responsibilities are met 
to the satisfaction of the District. Contractor shall report to the District Manager or his 
designee. 


 

SECTION 3. COMPENSATION. District agrees to compensate the Contractor in accordance 
with Exhibit A. Contractor shall provide the District with an invoice on the first of the 
month on a monthly basis stating the services provided in the preceding month. Payment 
shall be made by the District after approval of the invoice by the District's Board of 
Supervisors. 

 

SECTION 4. INDEPENDENT CONTRACTOR. The District and Contractor agree and 
acknowledge that Contractor shall serve as an independent contractor of the District. 

 

SECTION 5. TERM. This Agreement shall commence on October 1, 2024, and shall 
continue for a period of one (1) year unless terminated in accordance with this Agreement. 

 

SECTION 6. INSURANCE. The Contractor shall maintain the following insurance 
coverage's during the execution of this Project: 

 

• Comprehensive General Liability covering all operations, including legal liability 
and completed operations/products liability, with minimum limits of $1,000,000 
combined single limit occurrence; 
• Comprehensive Automobile Liability Insurance covering owned, non-owned, or 
rented automotive equipment to be used in performance of the Work with 
minimum limits of $500,000 combined single limit per occurrence; and 
• Workers compensation insurance in a form and in amounts prescribed by the 
laws of the State of Florida. 


 

SECTION 7. INDEMNIFICATION. Contractor agrees to indemnify and hold harmless the 
District and its officers, agents and employees from any and all liability, claims, actions, 
suits or demands by any person, corporation or other entity for injuries, death, property 
damage or of any nature, arising out of, or in connection with, the work to be performed 
by Contractor, including litigation or any appellate proceedings with respect thereto. 
Contractor agrees that nothing herein shall constitute or be construed as a waiver of the 
District's limitations on liability contained in section 768.28, Florida Statutes, or other 
statute. 

 

SECTION 8. ENFORCEMENT. A default by either party under this Agreement shall entitle 
the other party to all remedies available at law or in equity, which shall include, but not 
be limited to, the right of damages, injunctive relief and specific performance. 

 

SECTION 9. RECOVERY OF COSTS AND FEES. In the event that either Party is required to 
enforce this Agreement by court proceedings or otherwise, then the prevailing party shall 
be entitled to recover from the other party all attorneys fees and costs incurred, including 
reasonable attorneys' fees and costs. 


SECTION 10. CANCELLATION. The District shall also have the right to cancel this 
Agreement at any time upon seven (7) days written notice due to Contractor's failure to 
perform in accordance with the terms of this Agreement or for any reason. 

 

SECTION 11. ENTIRE AGREEMENT. This instrument shall constitute the final and 
complete expression of the agreement between the parties relating to the subject matter 
of this Agreement. 

 

SECTION 12. AMENDMENT. Amendments to and waivers of the provisions contained in 
this Agreement may be made only by an instrument in writing, which is executed by both 
of the parties hereto. 

 

SECTION 13. ASSIGNMENT. Neither the District nor the Contractor may assign their 
rights, duties, or obligations under this Agreement or any monies to become due hereunder 
without the prior written approval of the other. 

 

SECTION 14. APPLICABLE LAW. This Agreement and the provisions contained herein 
shall be construed, interpreted and controlled according to the laws of the State of Florida. 

 

SECTION 15. CONFLICTS. In the event of a conflict between any provision of this Agreement 
and the terms and conditions, then this Agreement shall control. 

 

SECTION 16. PUBLIC RECORDS. Contractor understands and agrees that all documents 
of any kind provided to the District in connection with this Agreement may be public 
records, and, accordingly, Contractor agrees to comply with all applicable provisions of 
Florida law in handling such records, including but not limited to Section 119.0701, 
Florida Statutes. Contractor acknowledges that the designated public records custodian 
for the District is Jason Showe ("Public Records Custodian"). Among other requirements 
and to the extent applicable by law, the Contractor shall 1) keep and maintain public 
records required by the District to perform the service; 2) upon request by the Public 
Records Custodian, provide the District with the requested public records or allow the 
records to be inspected or copied within a reasonable time period at a cost that does not 
exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records 
which are exempt or confidential, and exempt from public records disclosure 
requirements, are not disclosed except as authorized by law for the duration of the 
contract term and following the contract term if the Contractor does not transfer the 
records to the Public Records Custodian of the District; and 4) upon completion of the 
contract, transfer to the District, at no cost, all public records in Contractor's possession 
or, alternatively, keep, maintain and meet all applicable requirements for retaining public 
records pursuant to Florida laws. When such public records are transferred by the 
Contractor, the Contractor shall destroy any duplicate public records that are exempt 
or confidential and exempt from public records disclosure 


requirements. All records stored electronically must be provided to the District in a 
format that is compatible with Microsoft Word or Adobe PDF formats. 

 

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE 
APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE 
CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS 
RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF 
PUBLIC RECORDS AT (407) 841-5524, JSHOWE@GMSCFL.COM, OR 
C/0 GOVERNMENTAL MANAGEMENT SERVICES - CENTRAL 
FLORIDA, LLC, 219 EAST LIVINGSTON STREET, ORLANDO, 
FLORIDA 32801. 

 

IN WITNESS WHEREOF, the parties hereto have signed this Amendment to Agreement on 
the day and year first written above. 

 

ATTEST: VIERA EAST COMMUNITY 
DEVELOPMENT DISTRICT 

 

 

 

 

 

__________________________ ________________________ 

Secretary/ Assistant Secretary Chairman/Vice Chairman 

 

 

WITNESS: KEVIN L. ERWIN CONSULTING 
ECOLOGIST, INC. 

 

 

 

Sheanna Hunt 

By: Kevin Erwin 

Print Name of Witness 

Title: President 

 


Authorization No. 27 
Job No. VECDD2025 

Date: August 23, 2024 

 

 

VIERA EAST CDD 
REQUEST FOR AUTHORIZATION 

PER CONTRACT 

 

 

1. SCOPE OF SERVICES 
A. A review of all VECDD Wetland/Upland Preserve Areas. The preserve areas 
to be reviewed will be jointly identified by KLECE and the VECDD. prior to 
December 1, 2024. 
• Tasks consist of selecting preserves for evaluation, reports 
documenting reviewed preserves; identification and location of 
findings; coordinating with staff to resolve any potential issues; and 
follow up review of management progress. 



B. Evaluation of proposed HOA withdrawal from VECDD ponds. 
C. Prepare Annual Scrub Jay Preserve Habitat Management Report 
D. Coordinate and Plan Activities with Staff 
E. *Project Coordination and Review and Comment on Other Property Issues 
Upon Request 
F. *Miscellaneous Permit Review Upon Request 
G. *On-site Meetings Upon Request 
H. *Coordinate and Supervise Habitat Management of VECDD Scrub Jay 
Preserve 


*These scope of services are primarily client-driven and based upon request of 
needed tasks. KLECE will provide additional estimates for these tasks as 
required by the client. 

 

 

2. BASIS OF COMPENSATION 


Hourly rate will have attached current fee schedule. 

Estimated fees not to exceed $52,000 without prior authorization, plus 
reimbursables. 

 

 

 


Task 

A. $15,000 

B. $7,000 

C. $5,000 

D. $5,000 

E. $5,000 

F. $5,000 

G. $5,000 

H. $5,000 



3. TIME OF PERFORMANCE 


Service to be rendered will commence upon District approval and will be 
completed by September 30, 2025. 



4. APPROVAL 


Submitted by: Kevin Erwin Date: 



Kevin L. Erwin Consulting Ecologist, Inc. 





Approved by: Date: 



Viera East CDD 












2024 FEE SCHEDULE 























PRINCIPAL CERTIFIED SENIOR ECOLOGIST $225.00 per hour 



CERTIFIED SENIOR ECOLOGIST $175.00 per hour 



CERTIFIED ECOLOGIST $150.00 per hour 



GIS ANALYST $110.00 per hour 



TECHNICIAN $85.00 per hour 



CLERICAL $75.00 per hour 



INTERNATIONAL AIR TRAVEL At cost (First Class) 



OUT-OF-POCKET EXPENSE At cost (Hotels, Meals, local transit) 












Viera East 

Community Development Districy 

Check Register Summary 

August 16, 2024 through September 17, 2024 



Fund 

Date 

Check #'s 

Amount 



General Fund 

8/22/24 

5166-5183 

10,268.84 $ 

8/29/24 

5184-5189 

$ 5,303.79 

9/5/24 

5190-5193 

$ 5,867.68 

9/12/24 

5194-5200 

$ 1 2,430.32 



Sub-Total 

$ 33,870.63 



Capital Reserve 

- 

- 

$ - 

Sub-Total 

$ - 

Golf Course 



8/22/24 

31916-31936 

$ 3 4,149.67 

8/29/24 

31937-31951 

$ 9,911.50 

8/29/24 

31944 - Voided 

$ (265.00) 

8/29/24 

31947 - Voided 

$ (105.47) 

9/5/24 

31952-31972 

$ 3 0,807.56 

9/12/24 

31973-31985 

$ 6,799.99 



Sub-Total 

$ 81,298.25 



Total 



$ 115,168.88 




Viera East 

Community Development District 



Unaudited Financial Reporting 

August 31, 2024 



A picture containing text
Description automatically generated

Table of Contents 



1 



Balance Sheet 



2-4 



General Fund 



5 



Capital Reserve 



6 

7 



Capital Reserve Check Register 



Debt Service Series 2020 



8 



Capital Projects Series 2020 



9-12 



Golf Course 



13 



Restaurant 



14-15 

16-18 



Month to Month- General Fund 



Month to Month- Golf Course 



19 



Month to Month- Restaurant 



20 



Month to Month- Proshop 



21 



Month to Month- Marketing 



22 



Long Term Debt Report 



23 



Golf Course Prior Month/Year Comparisons 



24 



Restaurant Prior Month/Year Comparisons 



25 



Assessment Receipt Schedule 




Viera East 

Community Development District 

Combined Balance Sheet 

August 31, 2024 



 

 



General 

Fund 



Capital Reserve 

Fund 



Debt Service 

Fund 



Capital Projects 

Fund 



Golf Course/ 

Recreation Fund 



Totals 

Governmental Funds 



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) 



 



762,825 $ 

$ - 

$ - 

$ - 

$ - 

$ 2 0,100 

$ 2 8,900 

$ - 

$ - 

$ 8,865 

$ - 

$ - 



$ - 

$ 1 ,469,011 

$ - 

$ - 

$ 8 5,724 

$ - 

$ 426 

$ 5,846 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 107,036 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 474,527 

$ - 

$ - 

$ 237 

$ - 

$ 41,765 

$ - 

$ 330,632 

$ 13,847 

$ 62,590 

$ 49,788 

$ 43,436 



$ 1,237,351 

$ 1,469,011 

$ - 

$ 237 

$ 85,724 

$ 61,865 

$ 29,325 

$ 443,514 

$ 13,847 

$ 71,455 

$ 49,788 

$ 43,436 



$ - 



$ 135,448 



$ - 



$ - 



$ - 



$ 135,448 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 286,395 

$ 989 

$ 7,650 

$ 82,534 

$ 40,833 



$ 286,395 

$ 989 

$ 7,650 

$ 82,534 

$ 40,833 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 239,842 

$ 15 

$ 9,223 

$ - 

$ - 



$ - 

$ - 

$ - 

$ 1 46,734 

$ - 



$ - 

$ - 

$ - 

$ - 

$ 1,438,328 



$ 239,842 

$ 15 

$ 9,223 

$ 146,734 

$ 1,438,328 



Total Assets 

Liabilities: 

Accounts Payable 

Accrued Expenses 

Deferred Revenue- Season Advance 

Deferred Revenue- Special Assessment O&M 

Deferred Revenue- Special Assessment Debt 

Due to General Fund 

Due to Golf Course 

Due to Debt Service 

Due to Capital Reserve 

Accrued Interest Payable 

Accrued Principal Payable 

Accrued Payroll Payable 

Notes Payable 

Sales Tax Payable 

Event Deposits 

Bonds Payable- Series 2012 

Bond Discount 

Deferred Loss 



$ 820,689 



$ 1,696,454 



$ 356,117 



$ 1 46,734 



$ 2,873,550 



$ 5,893,545 



$ 1 5,580 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 330,632 

$ 107,036 

$ 5,846 

$ - 

$ - 

$ 6,353 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ 2 0,100 

$ 4 1,765 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 85,724 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 30,191 

$ 550 

$ 40,873 

$ 1,520 

$ 25,850 

$ 28,900 

$ - 

$ - 

$ 426 

$ 25,917 

$ - 

$ 19,664 

$ 359,212 

$ 24,235 

$ ( 1,812) 

$ 1,555,000 

$ ( 6,574) 

$ (59,258) 



$ 45,771 

$ 550 

$ 40,873 

$ 1,520 

$ 25,850 

$ 49,000 

$ 372,397 

$ 107,036 

$ 91,996 

$ 25,917 

$ - 

$ 26,017 

$ 359,212 

$ 24,235 

$ ( 1,812) 

$ 1,555,000 

$ ( 6,574) 

$ (59,258) 



Total Liabilites 



$ 465,447 



$ 61,865 



$ - 



$ 85,724 



$ 2,044,694 



$ 2,657,729 



Fund Balance: 

Nonspendable: 

Prepaid Items 

Restricted for: 

Debt Service - Series 2020 

Capital Projects - Series 2020 

Assigned for: 

Capital Reserves 

Unassigned 



 



$ 8,865 



$ - 



$ - 



$ - 



$ - 



$ 8,865 



$ - 

$ - 



$ - 

$ - 



$ 356,117 

$ - 



$ - 

$ 61,010 



$ - 

$ - 



$ 356,117 

$ 61,010 



$ - 

$ 346,378 



$ 1 ,634,590 

$ - 



$ - 

$ - 



$ - 

$ - 



$ - 

$ 828,856 



$ 1,634,590 

$ 1,175,234 



Total Fund Balances 



$ 355,243 



$ 1,634,590 



$ 356,117 



$ 61,010 



$ 828,856 



$ 3,235,816 



Total Liabilities & Fund Balance 



$ 820,689 



$ 1 ,696,454 



$ 356,117 



$ 1 46,734 



$ 2,873,550 



$ 5,893,545 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Revenues: 

 

Maintenance Assessments 

1,378,973 $ 

Golf Course Administrative Services 

$ 5 6,280 

Donations for Park Materials 

$ 5,000 

Miscellaneous Income- Farmers Market 

$ 2 0,000 

Interest Income 

$ 100 



$ 1,378,973 

$ 5 1,590 

$ 4,583 

$ 1 8,333 

$ 92 



$ 1,392,551 

$ 5 1,590 

$ - 

$ 4,166 

$ 1 



$ 13,578 

$ 0 

$ (4,583) 

$ (14,167) 

$ (91) 



Total Revenues 

$ 1,460,353 

$ 1,453,571 

$1,448,308 

$ (5,263) 

Expenditures: 

General & Administrative: 

Supervisors Fees 

$ 3 0,519 

$ 2 7,976 

$ 2 2,083 

$ 5,893 

Engineering Fees 

$ 5,000 

$ 4,583 

$ 1 6,850 

$ (12,267) 

Attorney's Fees 

$ 2 0,000 

$ 1 8,333 

$ 6,629 

$ 11,704 

Dissemination 

$ 1,000 

$ 917 

$ 917 

$ 0 

Trustee Fees 

$ 5,600 

$ 5,133 

$ 337 

$ 4,797 

Annual Audit 

$ 1 4,000 

$ 1 2,833 

$ 1 2,574 

$ 259 

Collection Agent 

$ 2,500 

$ 2,292 

$ - 

$ 2,292 

Management Fees 

$ 109,754 

$ 100,608 

$ 100,608 

$ (0) 

Postage 

$ 2,000 

$ 1,833 

$ 745 

$ 1,089 

Printing & Binding 

$ 2,500 

$ 2,292 

$ 291 

$ 2,000 

Insurance- Liability 

$ 1 0,368 

$ 9,504 

$ 8,361 

$ 1,143 

Legal Advertising 

$ 2,500 

$ 2,292 

$ - 

$ 2,292 

Other Current Charges 

$ 750 

$ 688 

$ 1,278 

$ ( 590) 

Office Supplies 

$ 1,500 

$ 1,375 

$ 1,738 

$ ( 363) 

Dues & Licenses 

$ 175 

$ 160 

$ 175 

$ (15) 

Information Technology 

$ 4,509 

$ 4,133 

$ 4,230 

$ (97) 

Total General & Administrative 

$ 212,675 

$ 194,952 

$ 176,815 

$ 18,137 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Operations & Maintenance 



Operating Expenditures 

Salaries 

168,699 $ 

Administration Fee 

$ 1,228 

FICA Expense 

$ 1 2,905 

Health Insurance 

$ 1 0,000 

Workers Compensation 

$ 3,348 

Unemployment 

$ 1,078 

Retirement Contribution 

$ 5,061 

Other Contractual 

$ 1 2,000 

Marketing- Lifestyle/Amenities 

$ 7 5,000 

Uniforms 

$ 500 



$ 154,641 

$ 1,126 

$ 1 1,830 

$ 9,167 

$ 3,069 

$ 988 

$ 4,639 

$ 1 1,000 

$ 6 8,750 

$ 458 



$ 157,596 

$ 952 

$ 1 2,530 

$ 5,968 

$ 2,588 

$ 756 

$ - 

$ 5,930 

$ 7 8,552 

$ 168 



$ (2,955) 

$ 174 

$ ( 701) 

$ 3,199 

$ 481 

$ 232 

$ 4,639 

$ 5,070 

$ (9,802) 

$ 291 



Subtotal Field Expenditures 

$ 289,819 

$ 265,667 

$ 265,040 

$ 628 



Maintenance Expenditures 

Canal Maintenance 

$ 1 4,000 

Lake Bank Restoration 

$ 164,000 

Lake Bank Education Project 

$ 8,000 

Environmental Services 

$ 2 0,000 

Water Management System 

$ 132,000 

Midge Control 

$ 1 0,000 

Contingencies 

$ 2,000 

Fire Line Management 

$ 3,500 

Basin Repair 

$ 3,000 



$ 1 2,833 

$ 150,333 

$ 7,333 

$ 1 8,333 

$ 121,000 

$ 9,167 

$ 1,833 

$ 3,208 

$ 2,750 



$ - 

$ 257,160 

$ - 

$ 1,864 

$ 121,391 

$ - 

$ 7,877 

$ 500 

$ 1,100 



$ 12,833 

$ (106,827) 

$ 7,333 

$ 16,470 

$ ( 391) 

$ 9,167 

$ (6,043) 

$ 2,708 

$ 1,650 



Subtotal Maintenance Expenditures 

$ 356,500 

$ 326,792 

$ 389,892 

$ (63,100) 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Grounds Maintenance Expenditures 

Salaries 

222,718 $ 

Bonus Program 

$ - 

Administrative Fees 

$ 2,320 

FICA 

$ 1 8,958 

Health Insurance 

$ 1 7,975 

Workers Compensation 

$ 4,420 

Unemployment 

$ 2,484 

Retirement Contribution 

$ 6,682 

Telephone 

$ 1 3,000 

Utilities 

$ 1 5,000 

Property Appraiser 

$ 1,990 

Insurance- Property 

$ 3,411 

Repairs 

$ 2 5,000 

Fuel 

$ 2 1,000 

Park Maintenance 

$ 4 5,000 

Sidewalk Repair 

$ 1 0,000 

Chemicals 

$ 4,000 

Contingencies 

$ 5,000 

Refuse 

$ 1 2,000 

Office Supplies 

$ 500 

Uniforms 

$ 3,000 

Fire Alarm System 

$ 7,500 

Rain Bird Pump System 

$ 2 7,585 

Park Materials 

$ 1 0,000 

Bay Hill Flow Way Maintenance 

$ 2 5,000 



$ 204,158 

$ - 

$ 2,127 

$ 1 7,378 

$ 1 6,477 

$ 4,052 

$ 2,277 

$ 6,125 

$ 1 1,917 

$ 1 3,750 

$ 1,824 

$ 3,127 

$ 2 2,917 

$ 1 9,250 

$ 4 1,250 

$ 9,167 

$ 3,667 

$ 4,583 

$ 1 1,000 

$ 458 

$ 2,750 

$ 6,875 

$ 2 5,286 

$ 9,167 

$ 2 2,917 



$ 180,190 

$ 4 1,823 

$ 1,833 

$ 1 4,362 

$ 2 4,680 

$ 2,950 

$ 1,301 

$ - 

$ 1 4,349 

$ 6,937 

$ 1,989 

$ 3,293 

$ 1 8,445 

$ 1 6,269 

$ 2 7,169 

$ 1 3,712 

$ 1,604 

$ 8,912 

$ 9,750 

$ 170 

$ 3,022 

$ 3,658 

$ 2 5,743 

$ - 

$ - 



$ 23,968 

$ (41,823) 

$ 293 

$ 3,016 

$ (8,203) 

$ 1,101 

$ 976 

$ 6,125 

$ (2,433) 

$ 6,813 

$ ( 165) 

$ ( 166) 

$ 4,471 

$ 2,981 

$ 14,081 

$ (4,545) 

$ 2,063 

$ (4,329) 

$ 1,250 

$ 289 

$ ( 272) 

$ 3,217 

$ ( 456) 

$ 9,167 

$ 22,917 



Subtotal Grounds Maintenance Expenditures 

$ 504,542 

$ 462,497 

$ 422,160 

$ 40,337 



Total Operations & Maintenance 

$ 1,150,861 



$ 1,054,956 



$ 1,077,091 



$ (22,135) 



Total Expenditures 

$ 1,363,536 

$ 1,249,908 

$ 1,253,906 

$ (3,998) 



Excess (Deficiency) of Revenues over Expenditures 

$ 9 6,816 



$ 194,402 



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 

$ 97,586 

Fund Balance - Beginning 

$ - 

$ 257,657 

Fund Balance - Ending 

$ 0 

$ 355,243 




Viera East 

Community Development District 

Capital Reserve Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Revenues 

 

Interest 

500 $ 



$ 458 



$ 6,721 



$ 6,262 



Total Revenues 

$ 500 

Expenditures: 

Capital Outlay 

$ 100,000 

Truck Maintenance 

$ 25,000 

Sign Project 

$ 20,000 

Total Expenditures 

$ 1 45,000 



$ 458 



$ 6,721 



$ 6,262 



$ 91,667 

$ 22,917 

$ 18,333 



$ 112,232 

$ - 

$ - 



$ (20,566) 

$ 22,917 

$ 18,333 



$ 91,667 



$ 1 12,232 



$ (20,566) 



Excess (Deficiency) of Revenues over Expenditures 

$ (144,500) 



$ (105,512) 



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) 

$ 2 37,508 



$ 237,508 



$ 2 37,507 



$ (0) 



Net Change in Fund Balance 

$ 93,008 

Fund Balance - Beginning 

$ 1,570,109 

Fund Balance - Ending 

$ 1,663,117 



$ 1 31,996 



$ 1,502,594 



$ 1,634,590 




Viera East 

Community Development District 

Capital Reserve Fund 

Capital Outlay Check Register Detail 

For The Period Ending August 31, 2024 



Check 

Date 



Vendor 



Detail 



Amount 



10/16/23 

11/30/23 

04/11/24 

07/26/24 

08/15/24 

08/16/24 



US Foods 

Wesco Turf, Inc 

Wesco Turf, Inc 

Environmental Restoration Services 

Accurate Air Conditioning 

Brevard County Clerk of Court 



Hood Range 

Conveyor/Swivel/Caddy 

Kubota Workman HDX 

Fawn Ridge Fountain 

Cooler/Freezer Installation Deposit 

Fountain Repair 



16,851.33 $ 

$ 7,236.06 

$ 3 3,483.78 

$ 1 4,900.00 

$ 3 9,740.63 

$ 20.49 



Total 



$ 112,232.29 




Viera East 

Community Development District 

Debt Service Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Actual 

Thru 08/31/24 

Thru 08/31/24 



Variance 



Revenues: 

 

Assessments - Tax Roll 

655,615 $ 

Interest 

$ 5 00 



$ 655,615 

$ 4 58 



$ 662,070 

$ 22,294 



$ 6,455 

$ 21,835 



Total Revenues 

$ 6 56,115 

Expenditures: 

Interest - 11/1 

$ 85,558 

Principal - 5/1 

$ 490,000 

Interest - 5/1 

$ 85,558 

Total Expenditures 

$ 6 61,115 



$ 6 56,073 



$ 6 84,364 



$ 28,291 



$ 85,558 

$ 490,000 

$ 85,558 



$ 85,558 

$ 490,000 

$ 85,558 



$ - 

$ - 

$ - 



$ 6 61,115 



$ 6 61,115 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ ( 5,000) 



$ 23,249 



Other Financing Sources/(Uses): 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources/(Uses) 

$ - 

Net Change in Fund Balance 

$ (5,000) 

Fund Balance - Beginning 

$ 93,497 

Fund Balance - Ending 

$ 88,497 



$ - 



$ - 



$ - 



$ 23,249 



$ 3 32,868 

$ 3 56,117 



 




Viera East 

Community Development District 

Capital Projects Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Revenues 

 

Interest 

- $ 



$ - 



$ 1 0,712 



$ 1 0,712 



Total Revenues 

$ - 

Expenditures: 

Capital Outlay 

$ - 

Total Expenditures 

$ - 



$ - 



$ 10,712 



$ 10,712 



$ - 



$ 180,559 



$ (180,559) 



$ - 



$ 180,559 



$ (180,559) 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ (169,847) 



Other Financing Sources/(Uses) 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources (Uses) 

$ - 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ - 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ - 



$ (169,847) 



$ 230,858 



$ 61,010 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Current Month 

Prorated Budget 

Actual 

08/31/24 

08/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 08/31/24 

Thru 08/31/24 

Variance 



Adopted 

Budget 



Number of Rounds 

Paid Rounds 

35,250 

Member Rounds 

10,000 

Comp Rounds 

3,000 

Revenue per Round 

Paid Rounds 

$ 5 0 



2,503 

710 

213 



3,679 

191 

123 



1,176 

(519) 

( 90) 



33,470 

9,495 

2,849 



43,103 

2 ,873 

1 ,186 



9,633 

( 6,622) 

( 1,663) 



$45 



$37 



(8) 



$53 



$44 



(9) 



Revenues: 

 

Greens Fees 

$ 1,863,778 

Gift Cards- Sales 

$ 25,750 

Gift Cards- Usage 

$ (25,750) 

Season Advance/Trail Fees 

$ 1 50,000 

Associate Memberships 

$ 42,000 

Driving Range 

$ 82,400 

Golf Lessons 

$ 2 ,163 

Merchandise Sales 

$ 1 18,450 

Assessments -Recreation Operating 

$ 18,239 

Miscellaneous Income 

$ 15,000 



$ 111,827 

$ 1,545 

$ (1,545) 

$ 9,000 

$ 2,520 

$ 4,944 

$ 130 

$ 7,107 

$ 1,521 

$ 1,251 



$ 134,308 

$ 190 

$ 548 

$ 8,109 

$ 1,744 

$ 7,526 

$ 1,420 

$ 11,702 

$ 1,520 

$ 1,762 



$ 2 2,482 

$ (1,355) 

$ 2,093 

$ (891) 

$ (776) 

$ 2,582 

$ 1,290 

$ 4,595 

$ (1) 

$ 5 11 



$ 1,765,930 

$ 24,398 

$ ( 24,398) 

$ 142,125 

$ 39,795 

$ 78,074 

$ 2,049 

$ 112,231 

$ 16,718 

$ 13,749 



$ 1,889,063 

$ 12,359 

$ ( 7,342) 

$ 109,091 

$ 24,174 

$ 88,237 

$ 13,720 

$ 137,266 

$ 16,719 

$ 6,366 



$ 123,133 

$ (12,039) 

$ 1 7,056 

$ (33,034) 

$ (15,621) 

$ 1 0,163 

$ 1 1,671 

$ 2 5,035 

$ 1 

$ (7,383) 



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 

$ 3 ,000 



$ 138,300 



$ 168,829 



$ 30,529 



$ 2,170,672 



$ 2,289,653 



$ 118,981 



$ 1,668 

$ 209 

$ 450 

$ 1,251 

$ 3,753 

$ 375 

$ 334 

$ 792 

$ 42 

$ 751 

$ 334 

$ 250 



$ 1,229 

$ 338 

$ - 

$ 1,260 

$ 5,312 

$ 411 

$ 643 

$ 3,056 

$ - 

$ - 

$ 351 

$ 155 



$ 4 39 

$ (130) 

$ 4 50 

$ (9) 

$ (1,559) 

$ (36) 

$ (309) 

$ (2,263) 

$ 42 

$ 7 51 

$ (17) 

$ 95 



$ 18,332 

$ 2,292 

$ 4,950 

$ 13,749 

$ 41,247 

$ 4,125 

$ 3,666 

$ 8,708 

$ 458 

$ 8,249 

$ 3,666 

$ 2,750 



$ 12,952 

$ 3,711 

$ 3,873 

$ 6,013 

$ 61,495 

$ 2,600 

$ 7,719 

$ 14,729 

$ - 

$ 95 

$ 3,147 

$ 1,892 



$ 5,380 

$ (1,420) 

$ 1,076 

$ 7,736 

$ (20,248) 

$ 1,525 

$ (4,053) 

$ (6,021) 

$ 4 58 

$ 8,154 

$ 5 20 

$ 8 58 



Subtotal General Expenditures 

$ 1 22,400 



$ 10,208 



$ 12,755 



$ (2,546) 



$ 112,192 



$ 118,226 



$ (6,034) 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Current Month 

Prorated Budget 

Actual 

08/31/24 

08/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 08/31/24 

Thru 08/31/24 

Variance 



Adopted 

Budget 



Administrative Expenditures: 

Legal Fees 

1,500 $ 

Arbitrage 

$ 600 

Dissemination 

$ 1 ,000 

Engineering 

$ - 

Trustee Fees 

$ 4 ,100 

Annual Audit 

$ 5 ,000 

Golf Course Administrative Services 

$ 56,280 

Insurance 

$ 1 33,663 

Property Taxes 

$ 15,000 



$ 125 

$ 50 

$ 83 

$ - 

$ 342 

$ 417 

$ 4,694 

$ 11,147 

$ 1,251 



$ - 

$ 50 

$ 83 

$ - 

$ 341 

$ 326 

$ 4,690 

$ 12,156 

$ 856 



$ 1 25 

$ 0 

$ 0 

$ - 

$ 1 

$ 91 

$ 4 

$ (1,009) 

$ 3 95 



$ 1,375 

$ 550 

$ 917 

$ - 

$ 3,758 

$ 4,583 

$ 51,586 

$ 122,516 

$ 13,749 



$ 563 

$ 550 

$ 917 

$ 500 

$ 3,748 

$ 4,492 

$ 51,590 

$ 134,647 

$ 8,563 



$ 8 12 

$ (0) 

$ (0) 

$ (500) 

$ 10 

$ 91 

$ (4) 

$ (12,132) 

$ 5,186 



Subtotal Administrative Expenditures 

$ 2 17,143 

Total General & Administrative 

$ 3 39,543 



$ 18,110 



$ 18,502 



$ ( 393) 



$ 199,033 



$ 205,570 



$ (6,537) 



$ 28,318 



$ 31,257 



$ (2,939) 



$ 311,225 



$ 323,797 



$ (12,572) 



Operations & Maintenance 



Golf Operations Expenditures 

Salaries 

$ 3 06,020 

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 



$ 28,873 

$ 1,162 

$ 2,209 

$ 2,014 

$ 456 

$ 508 

$ 682 

$ - 

$ - 

$ - 

$ 29 

$ - 

$ - 

$ 10,911 

$ - 

$ - 



$ (3,351) 

$ (89) 

$ (332) 

$ (960) 

$ 35 

$ 3 95 

$ (473) 

$ 1,877 

$ 83 

$ 1 08 

$ 9 72 

$ 1 25 

$ 7 51 

$ (3,656) 

$ 4 17 

$ 8 34 



$ 280,498 

$ 11,802 

$ 20,632 

$ 11,578 

$ 5,399 

$ 9,925 

$ 2,292 

$ 20,624 

$ 917 

$ 1,192 

$ 10,999 

$ 1,375 

$ 8,249 

$ 79,744 

$ 4,583 

$ 9,166 



$ 290,531 

$ 12,813 

$ 22,892 

$ 8,765 

$ 4,283 

$ 7,252 

$ 1,920 

$ 15,831 

$ 2,948 

$ 666 

$ 13,937 

$ 130 

$ 920 

$ 106,612 

$ 7,943 

$ 5,605 



$ (10,033) 

$ (1,011) 

$ (2,260) 

$ 2,814 

$ 1,116 

$ 2,673 

$ 3 71 

$ 4,792 

$ (2,031) 

$ 5 26 

$ (2,938) 

$ 1,244 

$ 7,329 

$ (26,868) 

$ (3,360) 

$ 3,561 



Subtotal Golf Operations Expenditures 

$ 5 22,555 

$ 43,581 



$ 46,843 



$ (3,262) 



$ 478,974 



$ 503,048 



$ (24,074) 



Merchandise Sales 

Cost of Goods Sold 

$ 90,000 



$ 7,506 



$ 6,274 



$ 1,232 



$ 82,494 



$ 95,424 



$ (12,930) 



Subtotal Merchandise Sales 

$ 90,000 

$ 7,506 



$ 6,274 



$ 1 ,232 



$ 82,494 



$ 95,424 



$ (12,930) 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Current Month 

Prorated Budget 

Actual 

08/31/24 

08/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 08/31/24 

Thru 08/31/24 

Variance 



Adopted 

Budget 



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 

$ 1 75,000 

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 

$ 1 87,550 



$ 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 



$ 38,000 

$ 410 

$ 2,907 

$ 2,611 

$ 600 

$ 137 

$ - 

$ 4,968 

$ 206 

$ 3,844 

$ 371 

$ - 

$ 2,230 

$ - 

$ 10,521 

$ - 

$ - 

$ - 

$ - 

$ 528 

$ - 

$ - 

$ 1,460 

$ - 

$ 1,249 

$ 1,300 

$ 24,654 



$ 9 35 

$ 38 

$ 2 37 

$ 6 16 

$ 1 78 

$ 4 60 

$ 2,502 

$ (965) 

$ 4 20 

$ (508) 

$ (221) 

$ 1,668 

$ (20) 

$ 5 84 

$ 4,074 

$ 8 34 

$ 2 50 

$ 6 26 

$ 67 

$ 1,140 

$ 7 51 

$ 83 

$ 2 08 

$ 83 

$ (415) 

$ (1,133) 

$ (9,012) 



$ 427,912 

$ 4,920 

$ 34,549 

$ 35,468 

$ 8,550 

$ 6,563 

$ 27,498 

$ 43,997 

$ 6,875 

$ 36,664 

$ 1,650 

$ 18,332 

$ 24,290 

$ 6,416 

$ 160,405 

$ 9,166 

$ 2,750 

$ 6,875 

$ 733 

$ 18,332 

$ 8,249 

$ 917 

$ 18,332 

$ 917 

$ 9,166 

$ 1,833 

$ 171,908 



$ 392,022 

$ 4,782 

$ 30,932 

$ 33,662 

$ 6,346 

$ 3,980 

$ 28,646 

$ 38,759 

$ 7,856 

$ 32,191 

$ 2,624 

$ 10,282 

$ 11,504 

$ 1,592 

$ 153,800 

$ - 

$ 2,414 

$ 6,563 

$ 259 

$ 8,658 

$ 1,432 

$ 207 

$ 26,168 

$ - 

$ 9,134 

$ 6,657 

$ 202,720 



$ 3 5,890 

$ 1 39 

$ 3,618 

$ 1,806 

$ 2,204 

$ 2,583 

$ (1,148) 

$ 5,238 

$ (981) 

$ 4,473 

$ (974) 

$ 8,050 

$ 1 2,786 

$ 4,824 

$ 6,605 

$ 9,166 

$ 3 36 

$ 3 11 

$ 4 74 

$ 9,674 

$ 6,818 

$ 7 10 

$ (7,836) 

$ 9 17 

$ 32 

$ (4,824) 

$ (30,811) 



Subtotal Grounds Maintenance Expenditures 

$ 1,192,741 

$ 99,475 



$ 95,995 



$ 3 ,479 



$ 1,093,266 



$ 1,023,189 



$ 70,077 



Total Operations & Maintenance 

$ 1,805,296 



$ 150,562 



$ 149,112 



$ 1 ,449 



$ 1,654,734 



$ 1,621,661 



$ 33,073 



Total Expenditures 

$ 2,144,839 

$ 178,880 



$ 180,369 



$ (1,490) 



$ 1,965,959 



$ 1,945,458 



$ 20,501 



Excess (Deficiency) of Revenues over Expenditures 

$ 1 47,191 



$ (11,540) 



$ 344,195 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Current Month 

Prorated Budget 

Actual 

08/31/24 

08/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 08/31/24 

Thru 08/31/24 

Variance 



Adopted 

Budget 



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 

$ 1,306 

$ - 

$ ( 6,479) 

$ (40,833) 



$ 2,375 

$ 1,222 

$ 1 1,734 

$ 5 

$ 33 



$ 513,525 

$ 917 

$ (140,691) 

$ ( 71,266) 

$ (449,134) 



$ 540,095 

$ 16,829 

$ (140,691) 

$ (71,271) 

$ (449,167) 



$ 2 6,570 

$ 1 5,912 

$ - 

$ (5) 

$ (33) 



Total Other Financing Sources/(Uses) 

$ (147,191) 

$ (12,276) 

Net Change in Fund Balance 

$ - 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ - 



$ 3,093 



$ 15,369 



$ (146,649) 



$ (104,204) 



$ 42,445 



$ (8,448) 



$ 239,991 



$ 639,515 



$ 879,506 




Viera East 

Community Development District 

Restaurant- Hook and Eagle 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/24 



Actual 

Thru 08/31/24 



Variance 



Revenues: 

 

Food Sales 

334,093 $ 

Snack Sales 

$ 10,000 

Wine Sales 

$ 31,005 

Beer Sales 

$ 1 79,140 

Beverage Sales 

$ 12,402 

Liquor Sales 

$ 92,220 

Miscellaneous Income 

$ - 



$ 3 06,252 

$ 9,167 

$ 28,421 

$ 1 64,212 

$ 11,369 

$ 84,535 

$ - 



$ 4 17,947 

$ 9,130 

$ 49,814 

$ 1 62,243 

$ 6,364 

$ 1 34,403 

$ 493 



$ 1 11,695 

$ (37) 

$ 21,393 

$ (1,969) 

$ (5,005) 

$ 49,868 

$ 493 



Total Revenues 

$ 6 58,860 

$ 6 03,955 

$780,394 

$ 1 76,439 

Expenditures: 

Restaurant Expenditures: 

Restaurant Manager Contract 

$ 65,000 

$ 59,583 

$ 10,833 

$ 48,750 

Salaries 

$ 1 83,610 

$ 1 68,309 

$ 2 75,882 

$ (107,573) 

Administrative Fee 

$ 8,034 

$ 7,365 

$ 6,877 

$ 488 

FICA Expense 

$ 15,217 

$ 13,949 

$ 31,719 

$ (17,770) 

Health Insurance 

$ 8,813 

$ 8,079 

$ 15,480 

$ (7,401) 

Workers Compensation 

$ 2,336 

$ 2,141 

$ 4,397 

$ (2,255) 

Unemployment 

$ 5,750 

$ 5,271 

$ 5,607 

$ (336) 

Telephone 

$ 5,250 

$ 4,813 

$ 4,808 

$ 5 

Utilities 

$ 10,000 

$ 9,167 

$ 8,041 

$ 1,125 

Pest Control 

$ 1,200 

$ 1,100 

$ 666 

$ 434 

Merchant Fees 

$ 27,500 

$ 25,208 

$ 23,201 

$ 2,007 

Equipment Lease 

$ 1,500 

$ 1,375 

$ 1,087 

$ 288 

Kitchen Equipment/Supplies 

$ 3,000 

$ 2,750 

$ 4,246 

$ (1,496) 

Paper & Plastic Supplies 

$ 10,000 

$ 9,167 

$ 12,963 

$ (3,796) 

Operating Supplies 

$ 25,000 

$ 22,917 

$ 18,529 

$ 4,388 

First Aid 

$ 500 

$ 458 

$ - 

$ 458 

Entertainment 

$ 14,400 

$ 13,200 

$ 585 

$ 12,615 

Delivery/Gas 

$ 6,000 

$ 5,500 

$ 5,493 

$ 7 

Dues & License 

$ 5,000 

$ 4,583 

$ 10,626 

$ (6,042) 

Total Restaurant Expenditures 

$ 3 98,110 

$ 3 64,934 

$ 4 41,038 

$ (76,104) 



Cost of Goods Sold: 



Food Cost 

$ 1 32,750 

Snack Cost 

$ 5,000 

Beverage Cost 

$ 16,000 

Beer Cost 

$ 71,000 

Wine Cost 

$ 5,000 

Liquor Cost 

$ 31,000 



$ 1 21,688 

$ 4,583 

$ 14,667 

$ 65,083 

$ 4,583 

$ 28,417 



$ 2 28,308 

$ 3,850 

$ 32,672 

$ 60,785 

$ 6,118 

$ 58,273 



$ (106,620) 

$ 734 

$ (18,005) 

$ 4,299 

$ (1,535) 

$ (29,856) 



Total Operations & Maintenance 

$ 2 60,750 



$ 2 39,021 



$ 3 90,005 



$ (150,984) 



Total Expenditures 

$ 6 58,860 

$ 6 03,955 

$ 8 31,043 

$ (227,088) 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ (50,649) 



Other Financing Sources/(Uses): 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources/(Uses) 

$ - 

$ - 

$ - 

$ - 

Net Change in Fund Balance 

$ - 

$ (50,649) 

Fund Balance - Beginning 

$ - 

$ - 

Fund Balance - Ending 

$ - 

$ (50,649) 




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 

$ 200 

$ - 

$ - 

$ 1,392,551 

Golf Course Administrative Services 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ - 

$ 51,590 

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 

$ 3 5,243 

$ 2 5,681 

$ 1 8,594 

$ 7 2,853 

$ 1 0,156 

$ 6 3,480 

$ 4,890 

$ 4,690 

$ - 

$ 1,448,308 

Expenditures: 

General & Administrative: 

Supervisors Fees 

$ 2 ,467 

$ 1 ,467 

$ 1 ,289 

$ 2 ,188 

$ 1 ,946 

$ 1 ,489 

$ 2 ,192 

$ 2 ,421 

$ 2 ,188 

$ 2 ,192 

$ 2 ,246 

$ - 

$ 22,083 

Engineering Fees 

$ - 

$ 1 ,000 

$ - 

$ 9 ,800 

$ 4 ,200 

$ - 

$ - 

$ 1 ,850 

$ - 

$ - 

$ - 

$ - 

$ 16,850 

Attorney's Fees 

$ 3 ,048 

$ 1 ,422 

$ 111 

$ - 

$ - 

$ 113 

$ - 

$ 1 ,361 

$ 396 

$ 179 

$ - 

$ - 

$ 6,629 

Dissemination 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ - 

$ 917 

Trustee Fees 

$ (3,030) 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ - 

$ 337 

Annual Audit 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 1 ,167 

$ 908 

$ - 

$ 12,574 

Collection Agent 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Management Fees 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ 9 ,146 

$ - 

$ 1 00,608 

Postage 

$ 1 

$ 151 

$ - 

$ 42 

$ 340 

$ 15 

$ 196 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 745 

Printing & Binding 

$ 42 

$ 12 

$ - 

$ - 

$ - 

$ - 

$ 19 

$ 10 

$ 95 

$ 66 

$ 48 

$ - 

$ 291 

Insurance- Liability 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ 760 

$ - 

$ 8,361 

Legal Advertising 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Other Current Charges 

$ 25 

$ 148 

$ 130 

$ 200 

$ 163 

$ 196 

$ 14 

$ 24 

$ 19 

$ 341 

$ 18 

$ - 

$ 1,278 

Office Supplies 

$ 937 

$ - 

$ 62 

$ - 

$ - 

$ 62 

$ - 

$ 88 

$ - 

$ 478 

$ 111 

$ - 

$ 1,738 

Dues & Licenses 

$ - 

$ 175 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 175 

Information Technology 

$ 376 

$ 472 

$ 376 

$ 376 

$ 376 

$ 376 

$ 376 

$ 376 

$ 376 

$ 376 

$ 376 

$ - 

$ 4,230 

Total General & Administrative 

$ 1 5,022 

$ 1 6,340 

$ 1 3,461 

$ 2 4,098 

$ 1 8,518 

$ 1 3,743 

$ 1 4,288 

$ 1 7,623 

$ 1 4,566 

$ 1 5,125 

$ 1 4,032 

$ - 

$ 176,815 



Operations & Maintenance 



Operating Expenditures 

Salaries 

$ 13,456 

$ 13,196 

$ 13,621 

$ 13,009 

$ 12,378 

$ 14,828 

$ 15,902 

$ 17,074 

$ 14,917 

$ 14,252 

$ 14,963 

$ - 

$ 1 57,596 

Administration Fee 

$ 67 

$ 65 

$ 74 

$ 74 

$ 68 

$ 76 

$ 104 

$ 110 

$ 108 

$ 104 

$ 103 

$ - 

$ 952 

FICA Expense 

$ 1 ,029 

$ 1 ,483 

$ 1 ,042 

$ 995 

$ 947 

$ 1 ,134 

$ 1 ,217 

$ 1 ,306 

$ 1 ,141 

$ 1 ,090 

$ 1 ,145 

$ - 

$ 12,530 

Health Insurance 

$ 743 

$ 743 

$ 819 

$ 924 

$ 848 

$ 748 

$ 848 

$ 948 

$ (869) 

$ 108 

$ 108 

$ - 

$ 5,968 

Workers Compensation 

$ 213 

$ 306 

$ 215 

$ 206 

$ 196 

$ 234 

$ 251 

$ 270 

$ 236 

$ 225 

$ 236 

$ - 

$ 2,588 

Unemployment 

$ - 

$ - 

$ 189 

$ 263 

$ 52 

$ - 

$ 111 

$ 131 

$ 11 

$ - 

$ - 

$ - 

$ 756 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Other Contractual 

$ 550 

$ 550 

$ 746 

$ 429 

$ 575 

$ 601 

$ 971 

$ (326) 

$ 611 

$ 611 

$ 611 

$ - 

$ 5,930 

Marketing- Lifestyle/Amenities 

$ 7 ,816 

$ 4 ,893 

$ 6 ,358 

$ 5 ,346 

$ 11,158 

$ 7 ,370 

$ 7 ,959 

$ 12,151 

$ 5 ,507 

$ 3 ,925 

$ 6 ,069 

$ - 

$ 78,552 

Uniforms 

$ 80 

$ 87 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 168 



Subtotal Operating Expenditures 

$ 2 3,954 

$ 2 1,324 

$ 2 3,064 

$ 2 1,247 

$ 2 6,222 

$ 2 4,991 

$ 2 7,362 

$ 3 1,664 

$ 2 1,662 

$ 2 0,315 

$ 2 3,235 

$ - 

$ 265,040 




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 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2 57,160 

Lake Bank Education Project 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Environmental Services 

$ - 

$ 497 

$ 267 

$ 178 

$ 40 

$ - 

$ 86 

$ 296 

$ - 

$ 146 

$ 354 

$ - 

$ 1,864 

Water Management System 

$ 11,526 

$ 10,624 

$ 11,684 

$ 10,624 

$ 9 ,984 

$ 12,324 

$ 11,484 

$ 10,204 

$ 12,334 

$ 10,624 

$ 9 ,984 

$ - 

$ 1 21,391 

Midge Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Contingencies 

$ 1 ,452 

$ - 

$ - 

$ 1 ,050 

$ - 

$ - 

$ 4 ,875 

$ - 

$ - 

$ - 

$ 500 

$ - 

$ 7,877 

Fire Line Management 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 500 

$ - 

$ - 

$ 500 

Basin Repair 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 ,100 

$ - 

$ - 

$ 1,100 



Subtotal Maintenance Expenditures 

$ 1 2,977 

$ 1 1,121 

$ 1 1,951 

$ 110,492 

$ 6 6,134 

$ 1 2,324 

$ 118,854 

$ 1 0,499 

$ 1 2,334 

$ 1 2,370 

$ 1 0,838 

$ - 

$ 389,892 



Grounds Maintenance Expenditures 

Salaries 

$ 16,087 

$ 15,773 

$ 16,670 

$ 15,828 

$ 14,981 

$ 18,275 

$ 15,990 

$ 16,811 

$ 16,489 

$ 15,825 

$ 17,462 

$ - 

$ 1 80,190 

Bonus Program 

$ - 

$ 41,823 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 41,823 

Administrative Fees 

$ 161 

$ 156 

$ 178 

$ 178 

$ 92 

$ 184 

$ 171 

$ 185 

$ 178 

$ 178 

$ 171 

$ - 

$ 1,833 

FICA 

$ 1 ,231 

$ 1 ,712 

$ 1 ,275 

$ 1 ,211 

$ 1 ,218 

$ 1 ,398 

$ 1 ,223 

$ 1 ,286 

$ 1 ,261 

$ 1 ,211 

$ 1 ,336 

$ - 

$ 14,362 

Health Insurance 

$ 2 ,016 

$ 2 ,016 

$ 2 ,358 

$ 2 ,408 

$ 2 ,354 

$ 2 ,059 

$ 2 ,354 

$ 2 ,354 

$ 2 ,354 

$ 2 ,351 

$ 2 ,056 

$ - 

$ 24,680 

Workers Compensation 

$ 254 

$ 353 

$ 263 

$ 250 

$ 237 

$ 289 

$ 253 

$ 265 

$ 261 

$ 250 

$ 276 

$ - 

$ 2,950 

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 

$ 1 ,463 

$ 1 ,238 

$ - 

$ 14,349 

Utilities 

$ 753 

$ 863 

$ 746 

$ 718 

$ 284 

$ 788 

$ 906 

$ 722 

$ 580 

$ 578 

$ - 

$ - 

$ 6,937 

Property Appraiser 

$ - 

$ - 

$ 1 ,989 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,989 

Insurance- Property 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ 299 

$ - 

$ 3,293 

Repairs 

$ 3 ,281 

$ 1 ,151 

$ 725 

$ 1 ,719 

$ 543 

$ 395 

$ 310 

$ 5 ,018 

$ 1 ,442 

$ 2 ,333 

$ 1 ,528 

$ - 

$ 18,445 

Fuel 

$ 1 ,625 

$ 762 

$ 1 ,805 

$ 639 

$ 2 ,272 

$ 1 ,419 

$ 1 ,635 

$ 1 ,185 

$ 1 ,497 

$ 1 ,363 

$ 2 ,067 

$ - 

$ 16,269 

Park Maintenance 

$ 1 ,800 

$ 1 ,800 

$ 1 ,800 

$ 2 ,954 

$ 1 ,800 

$ 1 ,800 

$ 4 ,408 

$ 2 ,363 

$ 2 ,398 

$ 2 ,084 

$ 3 ,963 

$ - 

$ 27,169 

Sidewalk Repair 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 13,712 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 13,712 

Chemicals 

$ - 

$ 172 

$ - 

$ - 

$ - 

$ 577 

$ - 

$ - 

$ 855 

$ - 

$ - 

$ - 

$ 1,604 

Contingencies 

$ 354 

$ 375 

$ 2 ,376 

$ - 

$ 2 ,537 

$ - 

$ 1 ,120 

$ 731 

$ 1 ,065 

$ 354 

$ - 

$ - 

$ 8,912 

Refuse 

$ 375 

$ 750 

$ 750 

$ 1 ,125 

$ 1 ,225 

$ 1 ,700 

$ 850 

$ 850 

$ 425 

$ 850 

$ 850 

$ - 

$ 9,750 

Office Supplies 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 170 

$ - 

$ 170 

Uniforms 

$ 321 

$ 482 

$ 321 

$ 241 

$ 364 

$ 219 

$ 70 

$ 284 

$ 214 

$ 200 

$ 306 

$ - 

$ 3,022 

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 

$ 2 ,298 

$ 2 ,298 

$ - 

$ 25,743 

Park Materials 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Bay Hill Flow Way Maintenance 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Grounds Maintenance Expenditures 

$ 3 1,951 

$ 7 3,627 

$ 3 5,952 

$ 3 2,503 

$ 3 2,779 

$ 3 3,066 

$ 4 7,615 

$ 3 5,929 

$ 3 3,080 

$ 3 1,636 

$ 3 4,020 

$ - 

$ 422,160 



Total Operations & Maintenance 

$ 6 8,882 

$ 106,071 

$ 7 0,966 

$ 164,242 

$ 125,135 

$ 7 0,381 

$ 193,832 

$ 7 8,093 

$ 6 7,076 

$ 6 4,321 

$ 6 8,093 

$ - 

$ 1,077,091 



Total Expenditures 

$ 8 3,904 

$ 122,411 

$ 8 4,427 

$ 188,340 

$ 143,653 

$ 8 4,124 

$ 208,120 

$ 9 5,716 

$ 8 1,642 

$ 7 9,446 

$ 8 2,124 

$ - 

$ 1,253,906 



Excess (Deficiency) of Revenues over Expenditures 

$ (79,214) 

$ 199,929 

$ 801,263 

$ ( 153,097) 

$ ( 117,972) 

$ (65,530) 

$ ( 135,267) 

$ (85,560) 

$ (18,161) 

$ (74,555) 

$ (77,434) 

$ - 

$ 1 94,402 



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 

$ ( 79,214) 

$ 199,929 

$ 801,263 

$ (153,097) 

$ (117,972) 

$ (162,346) 

$ (135,267) 

$ ( 85,560) 

$ ( 18,161) 

$ ( 74,555) 

$ ( 77,434) 

$ - 

$ 9 7,586 




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 

4,012 

3,679 

- 

43,103 

Member Rounds 

304 

317 

294 

254 

276 

295 

274 

186 

213 

269 

191 

- 

2,873 

Comp Rounds 

3 2 

105 

9 2 

105 

114 

120 

147 

132 

9 2 

124 

123 

- 

1,186 

Revenue per Round 

Paid Rounds 

$35 

$55 

$48 

$48 

$51 

$51 

$45 

$40 

$38 

$35 

$37 

$0 

$44 



Revenues: 

 

Greens Fees 

$ 1 20,432 

$ 1 35,971 

$ 1 51,691 

$ 1 60,657 

$ 2 28,212 

$ 2 57,913 

$ 2 25,803 

$ 1 91,981 

$ 1 41,357 

$ 1 40,738 

$ 1 34,308 

$ - 

$ 1,889,063 

Gift Cards- Sales 

$ 404 

$ 119 

$ 7,071 

$ 2,228 

$ 831 

$ 190 

$ 190 

$ 219 

$ 656 

$ 261 

$ 190 

$ - 

$ 1 2,359 

Gift Cards- Usage 

$ (1,507) 

$ (297) 

$ (415) 

$ (2,549) 

$ (1,422) 

$ (1,056) 

$ (1,548) 

$ (193) 

$ 1,485 

$ (389) 

$ 548 

$ - 

$ (7,342) 

Season Advance/Trail Fees 

$ 12,545 

$ 14,300 

$ 12,058 

$ 11,040 

$ 9,672 

$ 8,675 

$ 8,675 

$ 8,165 

$ 8,019 

$ 7,833 

$ 8,109 

$ - 

$ 109,091 

Associate Memberships 

$ 2,671 

$ 2,632 

$ 1,060 

$ 3,051 

$ 3,161 

$ 2,071 

$ 2,313 

$ 1,962 

$ 2,071 

$ 1,438 

$ 1,744 

$ - 

$ 2 4,174 

Driving Range 

$ 6,379 

$ 5,479 

$ 6,785 

$ 7,132 

$ 10,848 

$ 11,353 

$ 9,501 

$ 8,685 

$ 7,488 

$ 7,061 

$ 7,526 

$ - 

$ 8 8,237 

Golf Lessons 

$ - 

$ 210 

$ 600 

$ 960 

$ 830 

$ 1,170 

$ 1,350 

$ 1,410 

$ 2,840 

$ 2,930 

$ 1,420 

$ - 

$ 1 3,720 

Merchandise Sales 

$ 9,027 

$ 10,121 

$ 12,471 

$ 8,859 

$ 13,275 

$ 16,818 

$ 14,700 

$ 18,220 

$ 11,372 

$ 10,701 

$ 11,702 

$ - 

$ 137,266 

Assessments -Recreation Operating 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ - 

$ 1 6,719 

Miscellaneous Income 

$ 239 

$ 1,181 

$ (862) 

$ (202) 

$ 134 

$ (791) 

$ 1,480 

$ ( 33) 

$ 3,015 

$ 443 

$ 1,762 

$ - 

$ 6,366 



Total Revenues 

$ 151,709 

$ 171,236 

$ 191,979 

$ 192,695 

$ 267,062 

$ 297,864 

$ 263,984 

$ 231,935 

$ 179,824 

$ 172,537 

$ 168,829 

$ - 

$ 2,289,653 

Expenditures: 

General Expenditures: 

Other Contractual Services 

$ 842 

$ 893 

$ 1,039 

$ 722 

$ 1,590 

$ 944 

$ 156 

$ 2,335 

$ 878 

$ 2,322 

$ 1,229 

$ - 

$ 1 2,952 

Telephone 

$ 330 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ 338 

$ - 

$ 3,711 

Utilities 

$ 297 

$ 283 

$ 304 

$ 387 

$ 386 

$ 455 

$ 458 

$ 417 

$ 523 

$ 362 

$ - 

$ - 

$ 3,873 

Repairs & Maintenance 

$ 275 

$ 275 

$ 1,381 

$ 275 

$ 550 

$ 275 

$ 275 

$ 450 

$ 275 

$ 722 

$ 1,260 

$ - 

$ 6,013 

Bank Charges 

$ 3,448 

$ 4,128 

$ 4,196 

$ 5,337 

$ 5,597 

$ 7,416 

$ 8,119 

$ 6,959 

$ 6,110 

$ 4,873 

$ 5,312 

$ - 

$ 6 1,495 

Office Supplies 

$ 161 

$ 84 

$ 294 

$ 186 

$ 48 

$ 198 

$ 1,088 

$ 67 

$ 63 

$ - 

$ 411 

$ - 

$ 2,600 

Operating Supplies 

$ 1,050 

$ 626 

$ 583 

$ 804 

$ 612 

$ 617 

$ 773 

$ 619 

$ 619 

$ 773 

$ 643 

$ - 

$ 7,719 

Dues, Licenses & Subscriptions 

$ 1,498 

$ 649 

$ 227 

$ 649 

$ 1,282 

$ 1,577 

$ 1,177 

$ 1,177 

$ 1,362 

$ 2,078 

$ 3,056 

$ - 

$ 1 4,729 

Drug Testing- All departments 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Training, Education & Employee Relations 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 95 

$ - 

$ - 

$ - 

$ - 

$ 95 

Contractual Security 

$ - 

$ 344 

$ 344 

$ - 

$ 344 

$ 1,061 

$ - 

$ - 

$ 351 

$ 351 

$ 351 

$ - 

$ 3,147 

IT Services 

$ 95 

$ 325 

$ 190 

$ 475 

$ 57 

$ 95 

$ 95 

$ - 

$ - 

$ 405 

$ 155 

$ - 

$ 1,892 



Subtotal General Expenditures 

$ 7,996 

$ 7,946 

$ 8,897 

$ 9,173 

$ 10,805 

$ 12,976 

$ 12,479 

$ 12,457 

$ 10,519 

$ 12,224 

$ 12,755 

$ - 

$ 118,226 




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 

$ 50 

$ 50 

$ - 

$ 550 

Dissemination 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ - 

$ 917 

Engineering 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 500 

$ - 

$ - 

$ 500 

Trustee Fees 

$ 342 

$ 342 

$ 342 

$ 342 

$ 342 

$ 336 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ - 

$ 3,748 

Annual Audit 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 417 

$ 326 

$ - 

$ 4,492 

Golf Course Administrative Services 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ - 

$ 5 1,590 

Insurance 

$ 12,148 

$ 12,148 

$ 12,284 

$ 12,148 

$ 14,049 

$ 12,584 

$ 10,661 

$ 12,156 

$ 12,156 

$ 12,156 

$ 12,156 

$ - 

$ 134,647 

Property Taxes 

$ - 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ 856 

$ - 

$ 8,563 



Subtotal Administrative Expenditures 

$ 17,730 

$ 19,148 

$ 18,722 

$ 18,586 

$ 20,487 

$ 19,017 

$ 17,098 

$ 18,593 

$ 18,593 

$ 19,093 

$ 18,502 

$ - 

$ 205,570 



Total General & Administrative 

$ 25,726 

$ 27,094 

$ 27,618 

$ 27,759 

$ 31,292 

$ 31,993 

$ 29,578 

$ 31,051 

$ 29,113 

$ 31,317 

$ 31,257 

$ - 

$ 323,797 



Operations & Maintenance 



Golf Operations Expenditures 

Salaries 

$ 22,543 

$ 24,181 

$ 23,578 

$ 23,093 

$ 24,604 

$ 31,620 

$ 27,634 

$ 29,349 

$ 27,731 

$ 27,325 

$ 28,873 

$ - 

$ 290,531 

Administrative Fee 

$ 1,078 

$ 1,031 

$ 1,160 

$ 1,218 

$ 1,114 

$ 1,225 

$ 1,150 

$ 1,262 

$ 1,207 

$ 1,205 

$ 1,162 

$ - 

$ 1 2,813 

FICA Expense 

$ 1,725 

$ 2,516 

$ 1,804 

$ 1,767 

$ 1,882 

$ 2,419 

$ 2,114 

$ 2,245 

$ 2,121 

$ 2,090 

$ 2,209 

$ - 

$ 2 2,892 

Health Insurance 

$ 725 

$ 1,038 

$ (103) 

$ 458 

$ 784 

$ 687 

$ 784 

$ 784 

$ 784 

$ 811 

$ 2,014 

$ - 

$ 8,765 

Workers Compensation 

$ 356 

$ 207 

$ 241 

$ 365 

$ 389 

$ 500 

$ 437 

$ 464 

$ 438 

$ 432 

$ 456 

$ - 

$ 4,283 

Unemployment 

$ 441 

$ 580 

$ 522 

$ 816 

$ 692 

$ 901 

$ 788 

$ 769 

$ 651 

$ 583 

$ 508 

$ - 

$ 7,252 

Golf Printing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 902 

$ 140 

$ 196 

$ - 

$ 682 

$ - 

$ 1,920 

Utilities 

$ 1,594 

$ 2,038 

$ 1,519 

$ 1,534 

$ 1,534 

$ 1,573 

$ 1,646 

$ 2,091 

$ 1,555 

$ 748 

$ - 

$ - 

$ 1 5,831 

Repairs 

$ 13 

$ 21 

$ 15 

$ 73 

$ - 

$ 400 

$ - 

$ 27 

$ - 

$ 2,398 

$ - 

$ - 

$ 2,948 

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 

$ 219 

$ 29 

$ - 

$ 1 3,937 

Uniforms 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 99 

$ - 

$ 31 

$ - 

$ - 

$ 130 

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 

$ 11,266 

$ 10,911 

$ - 

$ 106,612 

Cart Maintenance 

$ - 

$ 62 

$ - 

$ 412 

$ 67 

$ 1,043 

$ 1,900 

$ - 

$ 2,622 

$ 1,836 

$ - 

$ - 

$ 7,943 

Driving Range 

$ - 

$ 1,116 

$ 1,916 

$ - 

$ 613 

$ 233 

$ 1,349 

$ 233 

$ ( 87) 

$ 233 

$ - 

$ - 

$ 5,605 



Subtotal Operating Expenditures 

$ 37,317 

$ 40,041 

$ 40,445 

$ 38,403 

$ 45,768 

$ 54,178 

$ 51,876 

$ 50,009 

$ 48,990 

$ 49,178 

$ 46,843 

$ - 

$ 503,048 



Merchandise Sales: 

Cost of Goods Sold 

$ 10,641 

$ 10,625 

$ 12,389 

$ 2,066 

$ 7,198 

$ 10,814 

$ 11,408 

$ 6,832 

$ 7,717 

$ 9,461 

$ 6,274 

$ - 

$ 9 5,424 



Subtotal Merchandise Sales 

$ 10,641 

$ 10,625 

$ 12,389 

$ 2,066 

$ 7,198 

$ 10,814 

$ 11,408 

$ 6,832 

$ 7,717 

$ 9,461 

$ 6,274 

$ - 

$ 95,424 




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 

$ 35,598 

$ 38,000 

$ - 

$ 392,022 

Administrative Fees 

$ 426 

$ 436 

$ 466 

$ 462 

$ 409 

$ 419 

$ 431 

$ 468 

$ 396 

$ 460 

$ 410 

$ - 

$ 4,782 

FICA Expense 

$ 2,685 

$ 3,863 

$ 2,825 

$ 2,813 

$ 2,485 

$ 2,851 

$ 2,483 

$ 2,706 

$ 2,589 

$ 2,723 

$ 2,907 

$ - 

$ 3 0,932 

Employee Insurance 

$ 2,485 

$ 2,448 

$ 3,739 

$ 3,978 

$ 3,584 

$ 3,143 

$ 2,828 

$ 2,918 

$ 2,966 

$ 2,963 

$ 2,611 

$ - 

$ 3 3,662 

Workers Compensation 

$ 552 

$ 796 

$ 584 

$ 580 

$ 513 

$ 587 

$ 497 

$ 545 

$ 534 

$ 560 

$ 600 

$ - 

$ 6,346 

Unemployment 

$ 116 

$ 166 

$ 549 

$ 1,309 

$ 757 

$ 295 

$ 138 

$ 183 

$ 163 

$ 168 

$ 137 

$ - 

$ 3,980 

Utilities/Water 

$ 2,379 

$ 2,750 

$ 2,374 

$ 2,181 

$ 2,466 

$ 1,924 

$ 3,279 

$ 5,719 

$ 2,711 

$ 2,864 

$ - 

$ - 

$ 2 8,646 

Repairs 

$ 5,396 

$ 5,455 

$ 3,889 

$ 1,797 

$ 1,871 

$ 2,830 

$ 5,344 

$ 2,593 

$ 3,435 

$ 1,182 

$ 4,968 

$ - 

$ 3 8,759 

Restaurant Repairs 

$ 665 

$ 1,297 

$ 219 

$ 2,458 

$ 30 

$ 38 

$ 1,768 

$ 639 

$ 27 

$ 508 

$ 206 

$ - 

$ 7,856 

Fuel & Oil 

$ 3,653 

$ 1,547 

$ 3,665 

$ 1,298 

$ 3,756 

$ 2,880 

$ 3,321 

$ 2,420 

$ 3,039 

$ 2,768 

$ 3,844 

$ - 

$ 3 2,191 

Pest Control 

$ 160 

$ 160 

$ 160 

$ 160 

$ 160 

$ 160 

$ 181 

$ 371 

$ 371 

$ 371 

$ 371 

$ - 

$ 2,624 

Irrigation/Drainage 

$ 1,036 

$ 3,927 

$ 92 

$ 520 

$ - 

$ 614 

$ 699 

$ 358 

$ 460 

$ 2,576 

$ - 

$ - 

$ 1 0,282 

Sand and Topsoil 

$ - 

$ 1,114 

$ 1,081 

$ 1,246 

$ 1,247 

$ 1,098 

$ 1,244 

$ - 

$ 1,089 

$ 1,155 

$ 2,230 

$ - 

$ 1 1,504 

Flower/Mulch 

$ - 

$ 744 

$ 744 

$ 104 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,592 

Fertilizer 

$ 12,553 

$ 9,906 

$ 10,157 

$ 9,800 

$ 13,102 

$ 10,736 

$ 22,337 

$ 20,698 

$ 16,839 

$ 17,150 

$ 10,521 

$ - 

$ 153,800 

Seed/Sod 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trash Removal 

$ 219 

$ - 

$ 219 

$ 219 

$ 439 

$ 219 

$ - 

$ 219 

$ 219 

$ 658 

$ - 

$ - 

$ 2,414 

Contingency 

$ - 

$ 20 

$ 200 

$ - 

$ 2,283 

$ 3,696 

$ - 

$ 277 

$ 87 

$ - 

$ - 

$ - 

$ 6,563 

First Aid 

$ - 

$ 35 

$ - 

$ - 

$ - 

$ 28 

$ - 

$ 66 

$ - 

$ 130 

$ - 

$ - 

$ 259 

Operating Supplies 

$ 317 

$ 997 

$ 141 

$ - 

$ 988 

$ 1,998 

$ - 

$ 614 

$ 2,302 

$ 773 

$ 528 

$ - 

$ 8,658 

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 

$ 435 

$ 1,460 

$ - 

$ 2 6,168 

Soil & Water Testing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Uniforms 

$ 775 

$ 1,082 

$ 836 

$ 837 

$ 863 

$ 528 

$ 644 

$ 636 

$ 752 

$ 931 

$ 1,249 

$ - 

$ 9,134 

Equipment Rental 

$ 40 

$ 39 

$ 40 

$ 40 

$ 38 

$ - 

$ 40 

$ 40 

$ 2,539 

$ 2,541 

$ 1,300 

$ - 

$ 6,657 

Equipment Lease 

$ 17,567 

$ 17,567 

$ 17,806 

$ 17,893 

$ 19,671 

$ 16,855 

$ 17,259 

$ 17,096 

$ 18,418 

$ 17,935 

$ 24,654 

$ - 

$ 202,720 



Subtotal Golf Course Maintenance Expenditures 

$ 88,997 

$ 94,662 

$ 89,788 

$ 87,536 

$ 90,174 

$ 91,615 

$ 97,704 

$ 96,709 

$ 95,561 

$ 94,449 

$ 95,995 

$ - 

$ 1,023,189 



Total Operations & Maintenance 

$ 136,955 

$ 145,328 

$ 142,622 

$ 128,005 

$ 143,140 

$ 156,607 

$ 160,989 

$ 153,549 

$ 152,268 

$ 153,087 

$ 149,112 

$ - 

$ 1,621,661 



Total Expenditures 

$ 162,681 

$ 172,421 

$ 170,240 

$ 155,763 

$ 174,432 

$ 188,601 

$ 190,566 

$ 184,600 

$ 181,380 

$ 184,405 

$ 180,369 

$ - 

$ 1,945,458 



Excess (Deficiency) of Revenues over Expenditures 

$ (10,971) 

$ (1,185) 

$ 21,739 

$ 36,932 

$ 92,630 

$ 1 09,263 

$ 73,417 

$ 47,336 

$ (1,556) 

$ (11,868) 

$ (11,540) 

$ - 

$ 344,195 



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 

$ 49,100 

$ 49,100 

$ - 

$ 540,095 

Interest Income 

$ 1,260 

$ 1,387 

$ 1,259 

$ 1,299 

$ 1,294 

$ 2,920 

$ 1,305 

$ 2,244 

$ 1,295 

$ 1,259 

$ 1,306 

$ - 

$ 1 6,829 

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) 

$ (6,479) 

$ (6,479) 

$ - 

$ (71,271) 

Principal Expense 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ (40,833) 

$ - 

$ (449,167) 



Total Other Financing Sources/Uses 

$ 3,048 

$ 3,174 

$ 3,046 

$ 3,087 

$ 3,081 

$ (135,984) 

$ 3,092 

$ 4,031 

$ 3,082 

$ 3,046 

$ 3,093 

$ - 

$ ( 104,204) 



Net Change in Fund Balance 

$ (7,924) 

$ 1,989 

$ 24,785 

$ 40,018 

$ 95,710 

$ ( 26,721) 

$ 76,510 

$ 51,367 

$ 1,526 

$ (8,822) 

$ (8,448) 

$ - 

$ 239,991 




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 

$ 34,337 

$ 35,940 

$ - 

$ 4 17,947 

Snack Sales 

$ 7 65 

$ 6 37 

$ 5 69 

$ 5 44 

$ 8 57 

$ 8 81 

$ 7 59 

$ 1,049 

$ 1,067 

$ 1,091 

$ 9 12 

$ - 

$ 9,130 

Beverage Sales 

$ 4,267 

$ 4,159 

$ 4,058 

$ 3,505 

$ 4,970 

$ 6,081 

$ 5,015 

$ 5,073 

$ 4,234 

$ 4,432 

$ 4,021 

$ - 

$ 49,814 

Beer Sales 

$ 9,430 

$ 12,331 

$ 8,850 

$ 10,669 

$ 13,869 

$ 16,435 

$ 16,666 

$ 21,153 

$ 18,395 

$ 17,355 

$ 17,090 

$ - 

$ 1 62,243 

Wine Sales 

$ 4 55 

$ 4 14 

$ 4 33 

$ 6 62 

$ 6 93 

$ 5 18 

$ 5 03 

$ 7 13 

$ 6 30 

$ 4 65 

$ 8 79 

$ - 

$ 6,364 

Liquor Sales 

$ 8,660 

$ 9,485 

$ 11,600 

$ 11,405 

$ 14,104 

$ 14,353 

$ 13,162 

$ 12,960 

$ 13,016 

$ 10,807 

$ 14,851 

$ - 

$ 1 34,403 

Miscellaneous Income 

$ - 

$ - 

$ - 

$ - 

$ 4 26 

$ - 

$ 67 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 493 



Total Revenues 

$ 53,743 

$ 54,032 

$ 60,652 

$ 65,943 

$ 78,701 

$ 87,296 

$ 80,615 

$ 81,246 

$ 75,985 

$ 68,487 

$ 73,693 

$ - 

$ 780,394 

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 

$ 26,267 

$ 27,691 

$ - 

$ 2 75,882 

Administrative Fee 

$ 5 64 

$ 4 88 

$ 5 60 

$ 6 16 

$ 4 92 

$ 5 96 

$ 5 57 

$ 6 75 

$ 7 59 

$ 8 08 

$ 7 62 

$ - 

$ 6,877 

FICA Expense 

$ 2,334 

$ 2,783 

$ 2,424 

$ 2,837 

$ 2,849 

$ 3,560 

$ 2,913 

$ 2,962 

$ 2,946 

$ 2,965 

$ 3,146 

$ - 

$ 31,719 

Health Insurance 

$ 7 83 

$ 8 21 

$ 9 64 

$ 1,134 

$ 9 37 

$ 1,788 

$ 2,157 

$ 2,157 

$ 1,867 

$ 1,522 

$ 1,350 

$ - 

$ 15,480 

Workers Compensation 

$ 3 57 

$ 4 49 

$ 5 00 

$ 2 09 

$ 3 78 

$ 4 81 

$ 3 86 

$ 3 90 

$ 3 96 

$ 4 14 

$ 4 38 

$ - 

$ 4,397 

Unemployment 

$ 2 79 

$ 2 60 

$ 6 31 

$ 1,272 

$ 8 11 

$ 6 62 

$ 3 35 

$ 2 19 

$ 2 69 

$ 3 56 

$ 5 13 

$ - 

$ 5,607 

Telephone 

$ 1,256 

$ 3 43 

$ 3 95 

$ 3 95 

$ 3 95 

$ 4 04 

$ 4 04 

$ 4 04 

$ 4 04 

$ 4 04 

$ - 

$ - 

$ 4,808 

Utilities 

$ 1,066 

$ 1,032 

$ 7 70 

$ 7 47 

$ 8 21 

$ 1,456 

$ 2 82 

$ 8 47 

$ 8 35 

$ 1 84 

$ - 

$ - 

$ 8,041 

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 

$ 1,803 

$ 2,184 

$ - 

$ 23,201 

Equipment Lease 

$ 83 

$ 83 

$ 83 

$ 83 

$ 83 

$ - 

$ 1 30 

$ 1 30 

$ 1 30 

$ 1 39 

$ 1 43 

$ - 

$ 1,087 

Kitchen Equipment/Supplies 

$ - 

$ 2 47 

$ 3 31 

$ 8 45 

$ 1,218 

$ 6 56 

$ 97 

$ 67 

$ 6 55 

$ 15 

$ 1 13 

$ - 

$ 4,246 

Paper & Plastic Supplies 

$ 2,106 

$ 7 98 

$ 1,932 

$ 7 97 

$ 1,680 

$ 1,199 

$ 1,311 

$ 5 07 

$ 6 80 

$ 1,007 

$ 9 45 

$ - 

$ 12,963 

Operating Supplies 

$ 6 22 

$ 1,777 

$ 9 27 

$ 4 60 

$ 1,236 

$ 1,931 

$ 2,388 

$ 2,222 

$ 1,765 

$ 2,564 

$ 2,638 

$ - 

$ 18,529 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Entertainment 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4 35 

$ 1 50 

$ - 

$ - 

$ 585 

Delivery/Gas 

$ 5 27 

$ 5 19 

$ 5 74 

$ 6 41 

$ 5 58 

$ 5 56 

$ 5 42 

$ 1 21 

$ 2 71 

$ 8 18 

$ 3 65 

$ - 

$ 5,493 

Dues & License 

$ 9 50 

$ 5 66 

$ 2,351 

$ 5 65 

$ 6 84 

$ 5 69 

$ 2,662 

$ 1,084 

$ 54 

$ 5 69 

$ 5 69 

$ - 

$ 10,626 

Total Restaurant Expenditures 

$ 40,815 

$ 39,091 

$ 37,778 

$ 37,534 

$ 38,904 

$ 47,130 

$ 41,122 

$ 38,974 

$ 38,844 

$ 39,987 

$ 40,858 

$ - 

$ 441,038 



Cost of Goods Sold: 

Food Cost (1) 

$ 10,424 

$ 12,333 

$ 13,556 

$ 15,337 

$ 16,666 

$ 56,164 

$ 24,675 

$ 21,370 

$ 20,773 

$ 24,234 

$ 12,776 

$ - 

$ 2 28,308 

Snack Cost 

$ 1 69 

$ 1 97 

$ 2 19 

$ 2 15 

$ 3 46 

$ 1,617 

$ 2 93 

$ 6 65 

$ 2 67 

$ 10 

$ (148) 

$ - 

$ 3,850 

Beverage Cost 

$ 1,846 

$ 2,010 

$ 2,492 

$ 2,369 

$ 2,176 

$ 7,200 

$ 1,735 

$ 5,185 

$ 2,358 

$ 3,903 

$ 1,397 

$ - 

$ 32,672 

Beer Cost 

$ 3,781 

$ 4,745 

$ 4,212 

$ 5,117 

$ 5,006 

$ 16,036 

$ 6,894 

$ 5,418 

$ 3,819 

$ 5,898 

$ (141) 

$ - 

$ 60,785 

Wine Cost 

$ 2 94 

$ 2 95 

$ 3 62 

$ 3 96 

$ 5 67 

$ 1,557 

$ 4 80 

$ 3 15 

$ 3 25 

$ 9 45 

$ 5 81 

$ - 

$ 6,118 

Liquor Cost 

$ 3,959 

$ 3,941 

$ 4,130 

$ 5,063 

$ 5,437 

$ 12,833 

$ 3,453 

$ 3,108 

$ 6,652 

$ 7,774 

$ 1,922 

$ - 

$ 58,273 



Total Cost of Goods Sold 

$ 20,474 

$ 23,521 

$ 24,972 

$ 28,496 

$ 30,199 

$ 95,407 

$ 37,529 

$ 36,061 

$ 34,194 

$ 42,765 

$ 16,387 

$ - 

$ 390,005 



Total Expenditures 

$ 61,290 

$ 62,613 

$ 62,750 

$ 66,030 

$ 69,102 

$ 142,537 

$ 78,651 

$ 75,036 

$ 73,037 

$ 82,752 

$ 57,245 

$ - 

$ 831,043 



Excess (Deficiency) of Revenues over Expenditures 

$ ( 7,546) 

$ ( 8,581) 

$ ( 2,098) 

$ (87) 

$ 9,598 

$ (55,241) 

$ 1,964 

$ 6,210 

$ 2,947 

$ (14,265) 

$ 16,448 

$ - 

$ (50,649) 



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 

$ (55,241) 

$ 1,964 

$ 6,210 

$ 2,947 

$ (14,265) 

$ 16,448 

$ - 

$ (50,649) 



(1) March amount includes an inventory adjustment correction from the prior year. 




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 $ 

$ 1 0,121 

$ 1 2,471 

$ 8,859 

$ 1 3,275 

$ 1 6,818 

$ 1 4,700 

$ 1 8,220 

$ 1 1,372 

$ 1 0,701 

$ 1 1,702 

$ - 

$ 1 37,266 



Total Revenues 

$ 9,027 

$ 10,121 

$ 12,471 

$ 8,859 

$ 13,275 

$ 16,818 

$ 14,700 

$ 18,220 

$ 11,372 

$ 10,701 

$ 11,702 

$ - 

$ 137,266 

Expenditures: 

Cost of Goods Sold 

$ 10,641 

$ 1 0,625 

$ 1 2,389 

$ 2,066 

$ 7,198 

$ 1 0,814 

$ 1 1,408 

$ 6,832 

$ 7,717 

$ 9,461 

$ 6,274 

$ - 

$ 95,424 

Total Expenditures 

$ 10,641 

$ 10,625 

$ 12,389 

$ 2,066 

$ 7,198 

$ 10,814 

$ 11,408 

$ 6,832 

$ 7,717 

$ 9,461 

$ 6,274 

$ - 

$ 95,424 



Operating Income/ (Loss) 

$ (1,614) 

$ (504) 

$ 83 

$ 6,793 

$ 6,077 

$ 6,004 

$ 3,292 

$ 1 1,388 

$ 3,655 

$ 1,240 

$ 5,429 

$ - 

$ 41,842 




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 

$ 2,600 

$ 2,000 

$ 2,600 

$ - 

$ 27,000 

Entertainment 

$ 1,350 

$ 1,950 

$ 1,950 

$ 2,050 

$ 7,475 

$ 3,050 

$ 4,200 

$ 2,700 

$ 2,735 

$ 50 

$ 2,600 

$ - 

$ 30,110 

Ads 

$ 2,360 

$ 505 

$ 1,824 

$ 764 

$ 1,033 

$ 1,517 

$ 764 

$ 2,362 

$ - 

$ 1,875 

$ - 

$ - 

$ 13,004 

Supplies 

$ 1,706 

$ 38 

$ 184 

$ 133 

$ 250 

$ 203 

$ 395 

$ 4,489 

$ 172 

$ - 

$ 869 

$ - 

$ 8,438 



Total Marketing Expense 

$ 7,816 

$ 4,893 

$ 6,358 

$ 5,346 

$ 11,158 

$ 7,370 

$ 7,959 

$ 12,151 

$ 5,507 

$ 3,925 

$ 6,069 

$ - 

$ 7 8,552 




Viera East 

Community Development District 

Long Term Debt Report 



Series 2012 Special Assessment Revenue Bonds 



Interest Rate: 

Maturity Date: 

Optional Redemption Date: 



2.5% to 5% 

5/1/2026 

On or After 5/1/2022 



Reserve Fund Definition: 

Reserve Fund Requirement: 

Reserve Fund Balance: 



50% Max Annual Dept 

$279,239 

$286,395 



Bonds outstanding - 9/30/2016 

Less: May 1, 2017 Principal 

Less: May 1, 2018 Principal 

Less: May 1, 2019 Principal 

Less: May 1, 2020 Principal 

Less: May 1, 2021 Principal 

Less: May 1, 2022 Principal 

Less: May 1, 2023 Principal 

Less: May 1, 2024 Principal 



$4,445,000 

($365,000) 

($380,000) 

($395,000) 

($410,000) 

($425,000) 

($445,000) 

($475,000) 

($490,000) 



Current Bonds Outstanding 



$1,060,000 



Series 2020 Special Assessment Revenue Bonds 



Interest Rate: 

Maturity Date: 

Optional Redemption Date: 



2% to 2.75% 

5/1/1938 

On or After 5/1/2030 



Reserve Fund Definition: 

Reserve Fund Requirement: 

Reserve Fund Balance: 



50% Max Annual Dept 

$234,591 

$239,842 



Bonds outstanding - 7/10/20 

Less: May 1, 2023 Principal 

Less: May 1, 2024 Principal 



$7,685,000 

($470,000) 

($490,000) 



Current Bonds Outstanding 



$6,725,000 




Viera East 

Community Development District 

Golf Course/Recreation Fund- Operations 

Prior Month/Year Comparison 



Actuals 

8/31/23 



Actuals 

08/31/24 



Year to Date 

8/31/23 



Year to Date 

08/31/24 



Variance 



Variance 



Revenues: 

Greens Fees 

100,340 $ 

Gift Cards - Sales 

$ 190 

Gift Cards - Usage 

$ ( 779) 

Season Advance/Trail Fees 

$ 11,568 

Associate Memberships 

$ 1,185 

Driving Range 

$ 5,704 

Golf Lessons 

$ 255 

Merchandise Sales 

$ 8,403 

Special Assessments - Operations 

$ 1,519 

Miscellaneous Income 

$ ( 743) 



$ 134,308 

$ 190 

$ 548 

$ 8,109 

$ 1,744 

$ 7,526 

$ 1,420 

$ 11,702 

$ 1,520 

$ 1,762 



$ 33,968 

$ - 

$ 1,327 

$ ( 3,459) 

$ 559 

$ 1,821 

$ 1,165 

$ 3,299 

$ 1 

$ 2,504 



$ 1 ,759,078 

$ 23,297 

$ (17,071) 

$ 124,094 

$ 21,804 

$ 92,018 

$ 3,865 

$ 120,305 

$ 16,712 

$ 44,831 



$ 1 ,889,063 

$ 12,359 

$ (7,342) 

$ 109,091 

$ 24,174 

$ 88,237 

$ 13,720 

$ 137,266 

$ 16,719 

$ 6,366 



$ 129,985 

$ (10,938) 

$ 9,729 

$ (15,003) 

$ 2,370 

$ (3,782) 

$ 9,855 

$ 16,961 

$ 7 

$ (38,465) 



Total Revenues 

$ 127,643 



$ 168,829 



$ 41,186 



$ 2,188,934 



$ 2,289,653 



$ 100,720 



Expenditures: 

General Expenditures 

$ 11,691 

Administrative 

$ 14,823 

Golf Operations 

$ 37,769 

Merchandise Sales 

$ 8,020 

Golf Course Maintenance 

$ 99,044 



$ 12,755 

$ 18,502 

$ 46,843 

$ 6,274 

$ 95,995 



$ 1,064 

$ 3,680 

$ 9,075 

$ ( 1,746) 

$ ( 3,049) 



$ 127,221 

$ 165,580 

$ 427,157 

$ 111,199 

$ 1 ,015,546 



$ 118,226 

$ 205,570 

$ 503,048 

$ 95,424 

$ 1 ,023,189 



$ (8,994) 

$ 39,991 

$ 75,891 

$ (15,775) 

$ 7,643 



Total Expenditures 

$ 171,347 



$ 180,369 



$ 9,023 



$ 1,846,702 



$ 1,945,458 



$ 98,756 



Operating Income/(Loss) 

$ (43,704) 



$ (11,540) 



$ 32,164 



$ 342,231 



$ 344,195 



$ 1,964 




Viera East 

Community Development District 

Hook and Eagle- Operations 

Prior Month/Year Comparison 



Actuals 

8/31/23 



Actuals 

08/31/24 



Year to Date 

8/31/23 



Year to Date 

08/31/24 



Variance 



Variance 



Revenues: 

Food Sales 

32,562 $ 

Snack Sales 

$ 1,004 

Beverage Sales 

$ 3,823 

Beer Sales 

$ 10,248 

Wine Sales 

$ 352 

Liquor Sales 

$ 7,649 

Miscellaneous Income 

$ - 



$ 35,940 

$ 912 

$ 4,021 

$ 17,090 

$ 879 

$ 14,851 

$ - 



$ 3,378 

$ ( 92) 

$ 199 

$ 6,842 

$ 527 

$ 7,202 

$ - 



$ 335,551 

$ 7,981 

$ 43,229 

$ 154,204 

$ 5,445 

$ 105,791 

$ - 



$ 417,947 

$ 9,130 

$ 49,814 

$ 162,243 

$ 6,364 

$ 134,403 

$ 493 



$ 82,396 

$ 1,149 

$ 6,585 

$ 8,038 

$ 919 

$ 28,613 

$ 493 



Total Revenues 

$ 55,637 



$ 73,693 



$ 18,056 



$ 652,201 



$ 780,394 



$ 128,193 



Expenditures: 

General Expenditures 

$ 32,261 

Cost of Goods Sold 

$ 16,245 



$ 40,858 

$ 16,387 



$ 8,597 

$ 142 



$ 381,341 

$ 278,785 



$ 441,038 

$ 390,005 



$ 59,698 

$ 111,220 



Total Expenditures 

$ 48,506 



$ 57,245 



$ 8,739 



$ 660,125 



$ 831,043 



$ 170,918 



Operating Income/(Loss) 

$ 7,131 



$ 16,448 



$ 9,317 



$ (7,924) 



$ ( 50,649) 



$ ( 42,725) 




Viera East CDD 

COMMUNITY DEVELOPMENT DISTRICT 

Special Assessment Receipts 

Fiscal Year 2024 

Gross Assessments 

1,466,992.73 $ 

$ 6 15,413.83 

$ 6 97,462.77 

$ 2,779,869.33 

Net Assessments 

$ 1,378,973.17 

$ 5 78,489.00 

$ 6 55,615.00 

$ 2,613,077.17 

ON ROLL ASSESSMENTS 

52.77% 

22.14% 

25.09% 

100.00% 

Date 

Distribution 

Gross Amount 

Discoumt/Penalty 

Commission 

Interest 

Net Receipts 

O&M Portion 

Recreation 

2020 Debt 
Service 

Total 

11/20/23 

2024-01 

$37,144.21 

($1,875.33) 

($705.38) 

$0.00 

$34,563.50 

$18,239.85 

$7,651.75 

$8,671.90 

$34,563.50 

11/28/23 

2024-02 

$596,362.14 

($23,849.02) 

($11,450.26) 

$0.00 

$561,062.86 

$296,084.11 

$124,209.38 

$140,769.37 

$561,062.86 

12/14/23 

2024-03 

$1,687,343.87 

($67,473.48) 

($32,397.41) 

$0.00 

$1,587,472.98 

$837,741.29 

$351,438.40 

$398,293.29 

$1,587,472.98 

12/22/23 

2024-04 

$86,742.57 

($3,096.61) 

($1,672.91) 

$0.00 

$81,973.05 

$43,258.82 

$18,147.38 

$20,566.85 

$81,973.05 

01/05/24 

2024-05 

$55,598.63 

($1,661.87) 

($1,078.74) 

$0.00 

$52,858.02 

$27,894.24 

$11,701.83 

$13,261.95 

$52,858.02 

01/26/24 

2024-06 

$0.00 

$0.00 

$0.00 

$5,037.42 

$5,037.42 

$2,658.34 

$1,115.20 

$1,263.88 

$5,037.42 

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 

$13,579.10 

$5,696.52 

$6,456.00 

$25,731.62 

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 

$110.28 

$439.52 

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 

07/10/24 

2024-14 

$0.00 

$0.00 

$0.00 

$379.58 

$379.58 

$200.31 

$84.03 

$95.24 

$379.58 



TOTAL 

$ 2,782,559.79 

$ (99,373.08) 

$( 53,750.18) 

$ 9,369.85 

$ 2,638,806.38 

$ 1,392,550.99 

$ 584,184.99 

$ 662,070.40 

$ 2,638,806.38 



101% 

0 



Net Percent Collected 

Balance Remaining to Collect 




I. Cash Flows: 



Actuals 

Projections 

October 

November 

December 

January 

February 

March 

April 

May 

June 

July 

August 

September 

Totals 



Starting Funds 

Carry Forward 

308,137 $ 

$ 289,619 

$ 279,853 

$ 299,494 

$ 336,339 

$ 438,567 

$ 492,589 

$ 567,970 

$ 621,516 

$ 622,907 

$ 610,923 

$ 601,682 

Revenues 

Golf Course 

$ 205,453 

$ 225,268 

$ 252,631 

$ 258,638 

$ 345,762 

$ 385,159 

$ 344,599 

$ 313,181 

$ 255,809 

$ 241,024 

$ 242,522 

$ 146,657 

$ 3,216,704 

Course Operations 

$ 151,709 

$ 171,236 

$ 191,979 

$ 192,695 

$ 267,062 

$ 297,864 

$ 263,984 

$ 231,935 

$ 179,824 

$ 172,537 

$ 168,829 

$ 116,005 

$ 2,405,658 

Restaurant 

$ 53,743 

$ 54,032 

$ 60,652 

$ 65,943 

$ 78,701 

$ 87,296 

$ 80,615 

$ 81,246 

$ 75,985 

$ 68,487 

$ 73,693 

$ 30,652 

$ 811,046 



Total All Cash 

$ 513,590 

$ 514,887 

$ 532,484 

$ 558,132 

$ 682,102 

$ 823,726 

$ 837,188 

$ 881,151 

$ 877,324 

$ 863,931 

$ 853,445 



$ 748,339 

$ 3,216,704 

 



Expenses 

Golf Course 

$ 223,970 

$ 235,034 

$ 232,990 

$ 221,793 

$ 243,534 

$ 331,138 

$ 269,217 

$ 259,636 

$ 254,417 

$ 253,008 

$ 251,763 

Course Operations 

$ 162,681 

$ 172,421 

$ 170,240 

$ 155,763 

$ 174,432 

$ 188,601 

$ 190,566 

$ 184,600 

$ 181,380 

$ 174,612 

$ 190,162 

Restaurant 

$ 61,290 

$ 62,613 

$ 62,750 

$ 66,030 

$ 69,102 

$ 142,537 

$ 78,651 

$ 75,036 

$ 73,037 

$ 78,396 

$ 61,601 



$ 219,315 

$ 2,995,817 

$ 188,840 

$ 2,134,298 

$ 30,476 

$ 861,519 

 

$ 529,024 

 



Cash Less Expenses 

$ 289,619 

$ 279,853 

$ 299,494 

$ 336,339 

$ 438,567 

$ 492,589 

$ 567,970 

$ 621,516 

$ 622,907 

$ 610,923 

$ 601,682 



Projected Revenues FY 2024 

$ 3,216,704 

Projected Expenses FY 2024 

$ 2,995,817 

Projected Surplus(Deficit) FY 2024 

$ 220,888