Viera East CDD Workshop Meeting Thursday August 14, 2025 6:30 p.m. FaithViera Lutheran Church 5550 Faith Drive Viera, Florida 1. Roll Call 2. Budget/ Rules & Rates Workshop A. Discussion of Fiscal Year 2026 Budget B. Discussion of Fiscal Year 2026 Rules and Rates 3. District Manager’s Report 4. General Manager’s Report 5. Restaurant Report 6. Lifestyle/ Marketing Report 7. Supervisor’s Requests 8. Adjournment Viera East Community Development District Proposed Budget FY 2026 Meeting Date: August 14th, 2025 A picture containing text Description automatically generated Viera East Community Development District Table of Contents Pages General Fund 1-2 General Fund Narrative 3-8 Capital Reserve 9 Debt Service - Series 2020 10 Debt Service Fund - Series 2020 Amortization 11 Golf Course & Food and Beverage 12-14 Golf Course & Food and Beverage Narrative 15-23 Recreation Fund Debt Service - Series 2012 Amortization 24 Viera East Community Development District General Fund Proposed Operating Budget Fiscal Year 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected @ Budget FY 2025 6/30/25 3 Months 9/30/25 FY 2026 Actuals FY 2024 Revenues Maintenance Assessments $1,392,551 $1,378,973 $1,388,671 $0 $1,388,671 $1,378,973 Golf Course Administrative Services $56,280 $56,280 $42,210 $15,829 $58,039 $56,280 Donations for Park Materials $0 $5,000 $0 $0 $0 $0 Miscellaneous Income - Farmers Market $4,166 $20,000 $7,049 $2,643 $9,692 $10,000 Interest Income $1 $100 $14,489 $5,433 $19,922 $5,000 Total Revenues 1,452,998 $ $ 1,460,353 $ 1,452,419 $ 23,905 $ 1,476,324 $ 1,450,253 Administrative Expenditures Supervisors Fees $23,142 $30,519 $18,442 $6,916 $25,358 $30,519 Engineering Fees $16,850 $5,000 $0 $1,000 $1,000 $5,000 Attorney's Fees $6,629 $20,000 $2,988 $1,120 $4,108 $20,000 Dissemination $1,000 $1,050 $788 $295 $1,083 $1,082 Trustee Fees $673 $5,600 $3,030 $1,136 $4,167 $6,160 Annual Audit $13,482 $14,000 $10,996 $4,123 $15,119 $15,022 Collection Agent $0 $2,500 $0 $2,500 $2,500 $2,575 Management Fees $109,754 $115,242 $86,432 $32,412 $118,843 $118,700 Postage $745 $2,000 $12 $500 $512 $2,000 Printing & Binding $380 $2,500 $325 $122 $447 $2,500 Insurance - Liability $9,121 $15,229 $7,320 $2,745 $10,065 $12,804 Legal Advertising $752 $2,500 $299 $112 $411 $2,500 Other Current Charges $1,295 $1,200 $247 $93 $340 $1,200 Office Supplies $1,848 $2,000 $103 $39 $142 $2,000 Dues & Licenses $175 $175 $175 $0 $175 $175 Information Technology $4,605 $4,735 $3,551 $1,332 $4,883 $4,972 Total Administrative $ 190,452 $ 224,250 $ 134,707 $ 54,445 $ 189,152 $ 227,208 Operating Expenditures Salaries $171,624 $178,500 $133,810 $50,179 $183,988 $187,425 Administration Fee $1,053 $1,436 $1,690 $634 $2,324 $1,508 FICA Expense $13,603 $14,155 $10,236 $3,839 $14,075 $14,338 Health Insurance $6,076 $5,000 $1,039 $390 $1,429 $5,250 Workers Compensation $2,810 $3,790 $2,039 $764 $2,803 $4,169 Unemployment $756 $1,119 $610 $229 $839 $1,119 Retirement Contribution $0 $5,061 $0 $5,061 $5,061 $5,061 Other Contractual $6,541 $10,000 $6,101 $2,288 $8,389 $10,000 Marketing - Lifestyle/Amenities $85,586 $95,000 $65,916 $24,718 $90,634 $95,000 Training $0 $500 $0 $500 $500 $500 Uniforms $168 $0 $0 $0 $0 $0 Total Operating $ 288,217 $ 314,561 $ 221,441 $ 88,601 $ 310,042 $ 324,370 Maintenance Expenditures Canal Maintenance $16,551 $14,000 $0 $14,000 $14,000 $14,000 Lake Bank Restoration $257,423 $164,000 $170,620 $0 $170,620 $164,000 Lake Bank Education Project $0 $3,000 $0 $3,000 $3,000 $3,000 Environmental Services $1,864 $10,000 $0 $10,000 $10,000 $10,000 Water Management System $133,715 $134,248 $102,931 $38,599 $141,531 $148,622 Midge Control $0 $8,000 $0 $8,000 $8,000 $8,000 Contingencies $7,941 $10,000 $550 $206 $756 $7,500 Fire Line Management $2,000 $3,500 $1,895 $711 $2,606 $3,500 Basin Repair $1,100 $3,000 $0 $3,000 $3,000 $3,000 Total Maintenance $ 420,594 $ 349,748 $ 275,997 $ 77,516 $ 353,513 $ 361,622 Viera East Community Development District General Fund Proposed Operating Budget Fiscal Year 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected @ Budget FY 2025 6/30/25 3 Months 9/30/25 FY 2026 Actuals FY 2024 Grounds Maintenance Expenditures Salaries $196,723 $232,730 $154,703 $58,014 $212,716 $244,367 Bonus Program $41,823 $0 $59,814 $0 $59,814 $0 Administrative Fees $2,008 $2,840 $1,650 $619 $2,269 $2,840 FICA Expense $15,626 $19,787 $11,835 $4,438 $16,273 $18,694 Health Insurance $27,031 $32,893 $23,303 $8,738 $32,041 $34,538 Workers Compensation $3,211 $4,942 $2,577 $966 $3,543 $5,436 Unemployment $1,301 $2,608 $1,254 $470 $1,724 $2,608 Retirement Contribution $0 $6,682 $0 $6,682 $6,682 $6,682 Telephone/Internet $15,587 $15,660 $6,940 $2,602 $9,542 $6,000 Utilities $7,556 $15,000 $4,434 $1,663 $6,097 $8,020 Property Appraiser $1,989 $1,990 $2,391 $0 $2,391 $2,100 Insurance - Property $3,592 $3,344 $2,727 $1,023 $3,750 $3,711 Repairs $20,109 $25,000 $26,682 $10,006 $36,687 $25,000 Fuel $17,783 $21,000 $11,089 $4,159 $15,248 $18,000 Park Maintenance $29,505 $45,000 $22,640 $8,490 $31,130 $35,000 Sidewalk Repair $13,712 $15,000 $0 $5,000 $5,000 $15,000 Chemicals $1,604 $4,000 $1,611 $604 $2,215 $4,000 Contingencies $10,392 $10,000 $14,731 $5,524 $20,255 $10,000 Refuse $10,175 $12,000 $12,604 $4,727 $17,331 $18,000 Office Supplies $170 $0 $1,411 $529 $1,941 $2,500 Uniforms $3,152 $4,000 $1,325 $497 $1,821 $4,000 Fire Alarm System $3,658 $7,500 $270 $101 $371 $500 Rain Bird Pump System $28,041 $28,041 $9,194 $3,448 $12,641 $0 Park Materials $0 $10,000 $262 $98 $360 $10,000 Bay Hill Flow Way Maintenance $0 $20,000 $0 $0 $0 $20,000 Maintenance Reserve - Transfer Out $0 $31,777 $31,777 $0 $31,777 $40,058 Maintenance Reserve - Transfer Out (Excess) $96,816 $0 $0 $0 $0 $0 Total Grounds Expenditures 551,564 $ $ 571,793 $ 405,223 $ 128,398 $ 533,621 $ 537,053 Total Expenses $ 1,450,826 $ 1,460,353 $ 1,037,368 $ 348,960 $ 1,386,328 $ 1,450,253 Excess Revenue/(Expenditures) $ 2,172 $ (0) $ 415,051 $ (325,055) $ 89,996 $ - FY 2025 FY 2026 Net Assessment - General Net Assessment - Recreation Total Net Assessments Discounts @ 6% Gross Assessment $ 1 ,350,028 $ 1,350,028 $ 28,945 $ 28,945 $ 1 ,378,973 $ 1,378,973 $ 88,020 $ 88,020 $ 1,466,993 $ 1,466,993 Assessable Units - Residential Assessable Units - Non-Residential Total Units 4,204 4,204 1,869 1,869 6,073 6,073 Gross Assessment per Unit - General Fund Gross Assessment per Unit - Recreation Gross Assessment per Unit - Debt Service $ 236 $ 2 36 $ 129 $ 1 29 $ 139 $ 1 39 $ 504 $ 5 04 Viera East Community Development District General Fund Budget Revenues: Maintenance Assessments The District will levy a Non-Ad Valorem Assessment on all the assessable property within the District in order to pay for its operating and maintenance expenditures incurred during the fiscal year. Golf Course Administrative Services Represents Golf Course Fund portion of salary and benefits for employees paid from the General Fund. Description Annual Amount Base 75,000.00 $ 10% of Maintenance Supervisor $ ( 7,280.00) 50% of Labor Position $ (11,440.00) Total $ 56,280.00 Miscellaneous Income - Farmers' Market Miscellaneous income received by the District including income from the Farmers' Market. Interest Income The District will earn interest on balances invested during the year. Administrative Expenditures: Supervisors Fees The amount paid to each supervisor for the time devoted to District business and meetings is determined by Chapter 190, Florida Statutes, at $200 per meeting. Amount is based on five supervisors receiving fees for two meetings per month. Engineering Fees The District's engineer, Robb & Taylor Engineering Solutions Inc, will be providing general engineering services to the District, which includes preparation and attendance of monthly board meetings. Attorney Fees Legal Counsel: Shutts and Bowen LLP 300 South Orange Avenue Suite 300 Orlando, FL 32801 Telephone: (407) 835-6759 Fax: (407) 849-7288 The District's legal counsel, Shutts and Bowen, will be providing general services, which include attendance and preparation for monthly board meetings. Also, services include reviewing contracts, agreements, resolutions, rule amendments, etc. Dissemination The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5), which relates to additional reporting requirements for un-rated bond issues. o   Series 2020 Special Assessment Revenue Bond $ 1,081.50 Trustee Fees The District will pay annual trustee fees for the Series 2020 Special Assessment Revenue Bond. Annual Audit The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm. The estimated cost of the audit is based on the prior fiscal year and will be shared with the Recreational Fund. Collection Agent Fees incurred by GMS-Central Florida, LLC for calculating, levying and certification of the District’s Non-Ad valorem Maintenance Assessments with the Brevard County Tax Collector. Contractor Services Monthly Annual GMS-Central Florida ,LLC Assessments 214.58 $ $ 2,575.00 Management Fees The District has contracted with GMS-Central Florida, LLC to provide Accounting and Administrative Services for the District. The services include, but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, financial reporting, annual audits, etc. Postage Mailing of Board Meeting agendas, checks for vendors, overnight deliveries and any other required correspondence. Amount is based on prior year's cost. Printing & Binding Printing and binding agenda packages for board meetings, printing of computerized checks, District brochures, correspondence, stationary, envelopes etc. Insurance - Liability The District’s general liability, public official’s liability, and automobile insurance coverage is provided by EGIS Insurance & Risk Advisors. Description Admin. Amount Field Amount Annual Amount General Liability $ 7,784 $ - $ 7,784 POL/EPLI $ 5,020 $ - $ 5,020 Property $ - $ 3,711 $ 3,711 Total $ 12,804 $ 3,711 $ 16,515 Legal Advertising Advertising of monthly board meetings, public hearings, and any other legal advertising that may be required. Other Current Charges Any miscellaneous expenses incurred by the District that were not previously budgeted. Office Supplies Any supplies that may need to be purchased during the fiscal year, e.g. paper, minute books, file folders, labels, paper clips, etc. Dues & Licenses The District is required to pay an annual fee to the Department of Community Affairs for $175. This is the only anticipated expenditure for this category. Information Technology Costs related to the District's accounting and information systems; District's website creation and maintenance; electronic compliance with Florida Statutes and other electronic data requirements. Operating Expenditures: Salaries The District currently has a General Manager and 1 full-time employee to handle the operations of the District. The proposed amount includes a 5% cost of living increase for qualifying full-time employees. Administration Fee Represents the fees to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee. FICA Expense Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages. Health Insurance Full-time District employees are eligible for the following health benefits. Provider Policy Number Insurance Description United Healthcare 591637 Health, Accidental Death, Dental, Vision, Life & Long-Term Disability Colonial Life E3682663 Life, Accident, Short-Term Disability Combined 007394312 Accident & Disability Workers Compensation The District provides Workers Compensation Insurance for each of its employee’s based upon statutory requirements and rates determined by Applied Business Solutions. Unemployment The District pays State and Federal unemployment for each employee based upon current rate structures. Retirement Contribution Contribution to the retirement account for eligible employees. Other Contractual Miscellaneous fees and contracts incurred for the District. Description Annual Amount Ecolab Pest Elimination 5,697 $ Xelar Copier $ 1,876 Additional Contract Funds $ 2,427 Total $ 10,000 Marketing- Lifestyle/Amenities The District is in contract with Unique Webb Consulting to provide lifestyle and marketing services which include, but are not limited to social media publications, strategy planning, blogging, videography, photography, event planning, and marketing. This also includes all ads in the Viera Voice for the CDD golf course. Training Expenses for providing training to staff. Maintenance Expenditures: Canal Maintenance Represents costs associated with the maintenance of the canals located east and west of I-95. The canals east of I-95 are maintained by various contractors paid by the District on an "as needed” basis. The canals west of I-95 are maintained by A. Duda & Sons and billed to the District. Lake Bank Restoration Allocation of funds dedicated for lake bank restoration throughout the District. Lake Bank Education Project Allocation of funds dedicated for the lake bank education project. Environmental Services The District will incur the following costs related to maintaining and managing the various conservation areas (wetlands and uplands), which are the responsibility of the District. The amount is based upon the current contract with Kevin L. Erwin, plus an allowance for additional services from other providers that may be required. Services provided under this budget item may include the following: Wetland monitoring reports as required by SJRWMD and USA COE. Wetland maintenance and removal of exotic species as required to conform to permit requirements. Habitat management including burns of preserved areas as required within the approved Habitat Management Plan(s). Permit compliance and general services as required. Water Management System The District currently has a contract with ECOR Industries, Inc. to provide Aquatic Maintenance Service for the District's Lakes. Monthly Amount Annual Amount Description Natural Areas Management 4,872 $ $ 58,466 Wingate & Auburn Lake Aquatic Weed Control $ 982 $ 11,783 Bayhill Wetland Maintenance (Bi-Monthly) $ 460 $ 2,760 Natural Vegetation Management (Bi-Monthly) $ 230 $ 1,380 Aquatic Weed Control $ 5,036 $ 60,433 Header Canal Maintenance (Quarterly) $ 1,850 $ 7,400 Woodside Park Maintenance $ 200 $ 2,400 Unanticipated Repairs / Improvements $ - $ 4,000 Total $ 13,630 $ 148,622 Midge Control Lake spraying for midge control throughout the CDD. Contingencies Any miscellaneous expenses incurred by the District that were not previously budgeted. Fire Line Maintenance Expenses related to the maintenance of the various fire lines throughout the District. This mainly includes the mechanical removal of vegetation between homeowners’ properties and conservation areas in order to slow or stop the spread of wildfire. Basin Repair Expenses related to the repair and maintenance of the drainage structures at District Basins III, IV, and V. The drainage structures that get repaired are the outfalls (connect lakes) and the flow ways (connect lakes to St Johns River). Grounds Maintenance Expenditures: Salaries The District currently has a 4 full-time employees and 1 part time employee to handle the grounds maintenance of the District. The proposed amount includes a 5% cost of living increase for qualifying full-time employees. Bonus Program Represents annual bonus to be paid to eligible employees. Administration Fee Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee. FICA Expense Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages. Health Insurance Full-time District employees are eligible for the following health benefits. Provider Policy Number Insurance Description United Healthcare 591637 Health, Accidental Death, Dental, Vision, Life & Long-Term Disability Colonial Life E3682663 Life, Accident, Short-Term Disability Combined 007394312 Accident & Disability Workers Compensation The District provides Workers Compensation insurance for each of its employees based upon statutory requirements and rates determined by Applied Business Solutions. Unemployment The District pays State and Federal unemployment for each employee based upon current rate structures. Retirement Contribution Contribution to the retirement account for eligible employees. Telephone/Internet Expenses incurred for the telephone, fax machine and internet. Utilities The District has the following utility account with Florida Power and Light to provide electricity for the maintenance building. Vendor Account Monthly Amount Annual Amount FPL 83490-45156 585 $ $ 7,020 Contingency $ 1,000 Total $ 8,020 Property Appraiser Fees incurred for the Brevard County Property Appraiser performing work in support of processing and distributing non-ad valorem assessment information. The cost for FY2026 is estimated to be $2,100. Insurance - Property Represents the amount paid for the property portion of the insurance premium with Egis Insurance & Risk Advisors. The property includes vehicles, equipment, etc. Description Admin. Amount Field Amount Annual Amount General Liability $ 7,784 $ - $ 7,784 POL/EPLI $ 5,020 $ - $ 5,020 Property $ - $ 3,711 $ 3,711 Total $ 12,804 $ 3,711 $ 16,515 Repairs Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year. Fuel Costs related to fuel purchased for grounds maintenance machinery that occur during the fiscal year. Park Maintenance Represents costs associated with the maintenance of the parks and trails located within the district. Sidewalk Repair Represents costs associated with the repair of the sidewalks located within the district. Chemicals Includes fungicide applications, herbicide applications and insecticide applications needed to maintain the grounds. Contingencies Represents any miscellaneous expenses incurred by the District that were not previously budgeted. Refuse Estimated costs for refuse services to empty dumpster(s) twice monthly by Berry Disposal is: Contractor Services Monthly Annual Berry Disposal Empty Dumpster 1,435 $ $ 17,220 Contingency $ 780 $ 18,000 Office Supplies Costs for items used in the office. Uniforms The District is in contract with Unifirst to supply uniforms for the maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff. Monthly Amount Annual Amount Vendor Unifirst $ 300 $ 3,600 Contingency $ 400 Total $ 4,000 Fire Alam System The District is in contract with Everon, LLC to provide monthly fire and burglary alarm system monitoring and maintenance. The services will be split between the Golf Course and Operations. Park Materials Costs for items used for the park. Bay Hill Flow Way Maintenance Expenses incurred related to the maintenance of Bay Hill flow way. Maintenance Reserves – Transfer Out Funds allocated annually to insure available cash for ongoing operations of the District and for major repair or replacement of capital items. Viera East Community Development District Capital Reserve Fund Proposed Budget FY 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected Budget FY 2025 6/30/25 3 Months @ 9/30/25 FY 2026 Revenues Beginning Fund Balance $1,660,412 $1,582,623 $0 $1,582,623 1,407,203 $ Interest Income $500 $16,023 $6,009 $22,031 $2,500 Reserve Funding - Transfer In (General) $31,777 $31,777 $0 $31,777 $40,058 Reserve Funding - Transfer In (Golf) $84,410 $84,410 $0 $84,410 $166,149 Reserve Funding - Transfer In (General Excess) $0 $0 $0 $0 $0 Reserve Funding - Transfer In (Golf Excess) $0 $0 $0 $0 $0 Total Revenues $ 1 ,777,098 $ 1,714,833 $ 6,009 $ 1,720,841 $ 1 ,615,910 Expenditures Capital Outlay $80,000 $278,638 $0 $278,638 $0 Capital Outlay - General $0 $0 $0 $0 $84,180 Capital Outlay - Golf $0 $0 $0 $0 $154,741 Truck Maintenance $25,000 $0 $0 $0 $25,000 Sign Project $20,000 $0 $0 $0 $20,000 Vehicle Purchase $20,000 $35,000 $0 $35,000 $0 Bank Fees $0 $0 $0 $0 $0 Total Expenditures $ 1 45,000 $ 313,638 $ - $ 313,638 $ 2 83,921 Excess Revenues (Expenditures) $ 1 ,632,098 $ 1,401,195 $ 6,009 $ 1,407,203 $ 1 ,331,989 Potential Capital Reserve Split General Fund Golf Course Total $ 5 80,243 $ 1,002,380 $ 1,582,623 $ 8,077 $ 13,954 $ 22,031 $ 31,777 $ 84,410 $ 116,187 $ - $ - $ - $ (42,740) $ (270,897) $ (313,638) $ - $ - $ - $ 577,357 $ 829,847 $ 1,407,203 Beginning Balance - 9/30/25 FY25 Interest Income FY25 Contributions FY25 Projected Excess FY25 Expenses FY24 Bank Fees Projected Excess Revenue Fund End of FY25 Viera East Community Development District Debt Service Fund Series 2020 Proposed Budget FY 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected Budget FY 2025 6/30/25 3 Months @ 9/30/25 FY 2026 Revenues Special Assessments Interest Income Beginning Fund Balance 655,615 $ $ 660,226 $ - $ 6 60,226 $ 655,615 $ 500 $ 17,115 $ 6,418 $ 23,533 $ 5,000 $ 1 32,287 $ 3 57,224 $ - $ 3 57,224 $ 379,668 Total Revenues $ 788,402 $ 1,034,565 $ 6,418 $ 1,040,983 $ 1,040,283 Expenditures Series 2020 Interest-11/1 Principal- 5/1 Interest-5/1 $ 80,658 $ 80,658 $ - $ 80,658 $ 7 5,658 $ 5 00,000 $ 5 00,000 $ - $ 5 00,000 $ 795,000 $ 80,658 $ 80,658 $ - $ 80,658 $ 7 5,658 Total Expenditures $ 661,315 $ 661,315 $ - $ 661,315 $ 946,315 Excess Revenues (Expenditures) $ 127,087 $ 373,250 $ 6,418 $ 379,668 $ 93,968 * Excess Revenues needed to pay the 11/1/26 Interest Payment $ 6 7,708 Total Net Net ERU Percentage Per Unit Assessments 4,204.00 84% $ 130.57 $ 548,913.70 817.20 16% $ 522.28 $ 106,701.30 5,021.20 $ 655,615.00 Land Use ERU Units Residential 1.00 4,204.00 Commercial 4.00 204.30 Net Annual Assessment 4,408.30 Viera East Community Development District Debt Service - Series 2020 Amortization Schedule Fiscal Year Total Date Bond Balance Interest Principal Interest 11/01/20 52,497.38 $ $ 52,497.38 05/01/21 7,685,000 $ 90,307.50 11/01/21 $ 90,307.50 $ 180,615.00 05/01/22 7,685,000 $ 90,307.50 11/01/22 $ 90,307.50 $ 180,615.00 05/01/23 7,685,000 2.000% $475,000 $ 90,307.50 11/01/23 $ 85,557.50 $ 650,865.00 05/01/24 7,210,000 2.000% $490,000 $ 85,557.50 11/01/24 $ 80,657.50 $ 656,215.00 05/01/25 6,720,000 2.000% $500,000 $ 80,657.50 11/01/25 $ 75,657.50 $ 656,315.00 05/01/26 6,220,000 2.000% $795,000 $ 75,657.50 11/01/26 $ 67,707.50 $ 938,365.00 05/01/27 5,425,000 2.000% $380,000 $ 67,707.50 11/01/27 $ 63,907.50 $ 511,615.00 05/01/28 5,045,000 2.000% $385,000 $ 63,907.50 11/01/28 $ 60,057.50 $ 508,965.00 05/01/29 4,660,000 2.000% $395,000 $ 60,057.50 11/01/29 $ 56,107.50 $ 511,165.00 05/01/30 4,265,000 2.125% $400,000 $ 56,107.50 11/01/30 $ 51,857.50 $ 507,965.00 05/01/31 3,865,000 2.600% $410,000 $ 51,857.50 11/01/31 $ 46,527.50 $ 508,385.00 05/01/32 3,455,000 2.600% $425,000 $ 46,527.50 11/01/32 $ 41,002.50 $ 512,530.00 05/01/33 3,030,000 2.600% $435,000 $ 41,002.50 11/01/33 $ 35,347.50 $ 511,350.00 05/01/34 2,595,000 2.600% $445,000 $ 35,347.50 11/01/34 $ 29,562.50 $ 509,910.00 05/01/35 2,150,000 2.750% $455,000 $ 29,562.50 11/01/35 $ 23,306.25 $ 507,868.75 05/01/36 1,695,000 2.750% $470,000 $ 23,306.25 11/01/36 $ 16,843.75 $ 510,150.00 05/01/37 1,225,000 2.750% $485,000 $ 16,843.75 11/01/37 $ 10,175.00 $ 512,018.75 05/01/38 740,000 2.750% $740,000 $ 10,175.00 $ 7,685,000 $ 1,992,585 $ 8,927,410 Viera East Community Development District Golf Course & Restaurant Proposed Operating Budget Fiscal Year 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected @ Budget FY 2025 6/30/25 3 Months 9/30/25 FY 2026 Actuals FY 2024 Revenues Golf Course Revenue Greens Fees $1,999,683 $1,994,243 $1,767,802 $662,926 $2,430,728 $2,250,000 Gift Cards - Sales & Usage $5,953 $26,523 $5,193 $1,947 $7,140 $0 Gift Cards - Usage $0 ($26,523) $0 $0 $0 $0 Season Advance/Trail Fees $117,319 $125,000 $67,747 $25,405 $93,152 $100,000 Loyalty Program $26,245 $25,000 $20,284 $7,606 $27,890 $25,000 Driving Range $93,469 $84,872 $81,633 $30,612 $112,246 $87,418 Golf Lessons $14,957 $7,000 $14,174 $5,315 $19,490 $15,000 Miscellaneous Income $6,271 $15,000 $17,817 $6,681 $24,498 $15,000 Assessments - Recreation Operating $18,239 $18,239 $38,609 $14,478 $53,088 $18,239 Pro Shop Revenue Merchandise Sales $145,705 $122,004 $106,238 $39,839 $146,078 $125,664 Restaurant Revenue Food Sales $449,273 $404,923 $335,140 $143,632 $478,772 $466,211 Snack Sales $9,935 $11,000 $566 $242 $808 $0 Beverage Sales $52,995 $34,106 $29,296 $12,555 $41,851 $37,516 Beer Sales $176,664 $197,054 $178,051 $76,307 $254,358 $236,465 Wine Sales $7,228 $13,642 $14,823 $6,353 $21,176 $20,463 Liquor Sales $147,337 $101,442 $155,612 $66,691 $222,303 $202,884 Miscellaneous Income $968 $0 $2,106 $903 $3,008 $0 Total Revenues 3,272,241 $ $ 3,153,525 $ 2,835,092 $ 1,101,495 $ 3,936,586 $ 3,599,861 General Expenditures Other Contractual Services $13,710 $20,000 $13,420 $5,033 $18,453 $20,000 Telephone $4,065 $4,058 $8,955 $3,358 $12,313 $20,392 Utilities $4,244 $5,400 $3,252 $1,219 $4,471 $5,348 Repairs & Maintenance $6,288 $15,000 $17,441 $6,540 $23,981 $15,000 Bank Charges $66,211 $55,000 $61,722 $23,146 $84,867 $75,000 Office Supplies $2,663 $4,500 $3,659 $1,372 $5,031 $4,500 Operating Supplies $8,338 $5,000 $10,628 $3,985 $14,613 $12,000 Dues, Licenses & Subscriptions $14,729 $12,000 $12,601 $4,725 $17,326 $14,502 Drug Testing - All Departments $0 $500 $0 $0 $0 $500 Training, Education & Employee Relations $245 $9,000 $3,040 $1,140 $4,181 $5,000 Contractual Security $3,147 $4,000 $7,529 $2,823 $10,352 $8,400 IT Services $3,377 $3,000 $6,017 $2,256 $8,273 $8,400 Total Golf Course Expenditures $ 127,017 $ 137,458 $ 148,263 $ 55,599 $ 203,861 $ 189,042 Golf Course Operations Salaries $316,736 $314,250 $265,527 $99,573 $365,100 $383,355 Administrative Fee $14,005 $16,848 $10,752 $4,032 $14,784 $16,848 FICA Expense $24,897 $26,671 $20,313 $7,617 $27,930 $29,327 Health Insurance $9,575 $10,500 $2,742 $1,028 $3,770 $10,500 Workers Compensation $4,697 $7,077 $4,381 $1,643 $6,024 $7,077 Unemployment $7,609 $10,935 $6,096 $2,286 $8,382 $10,935 Golf Printing $1,920 $2,500 $2,610 $979 $3,589 $4,500 Utilities $16,623 $22,500 $13,671 $5,127 $18,798 $18,980 Repairs $2,948 $1,000 $449 $168 $618 $3,400 Pest Control $666 $1,300 $0 $0 $0 $1,300 Supplies $14,186 $15,000 $5,880 $2,205 $8,086 $10,000 Uniforms $130 $1,500 $1,675 $628 $2,303 $1,750 Training, Education & Employee Relations $920 $9,000 $1,308 $491 $1,799 $2,500 Cart Lease $119,228 $135,196 $103,284 $38,731 $142,015 $137,684 Cart Maintenance $6,246 $5,000 $1,836 $688 $2,524 $5,000 Driving Range Supplies $6,721 $10,000 $2,277 $854 $3,131 $5,000 Total Golf Operation Expenditures $ 547,106 $ 589,277 $ 442,802 $ 166,051 $ 608,853 $ 648,155 Viera East Community Development District Golf Course & Restaurant Proposed Operating Budget Fiscal Year 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected @ Budget FY 2025 6/30/25 3 Months 9/30/25 FY 2026 Actuals FY 2024 Golf Course Maintenance Salaries $428,276 $474,149 361,872 $ $135,702 $497,575 $497,856 Administrative Fees $5,210 $6,616 $ 4,202 $1,576 $5,778 $6,616 FICA Expense $33,705 $43,881 $ 27,683 $10,381 $38,064 $38,086 Health Insurance $36,600 $38,513 $ 46,872 $17,577 $64,450 $67,672 Workers Compensation $6,918 $10,462 $ 5,941 $2,228 $8,169 $10,462 Unemployment $4,111 $6,418 $ 3,681 $1,380 $5,061 $6,418 Utilities $31,363 $30,000 $ 23,437 $8,789 $32,226 $32,080 Repairs $40,914 $48,000 $ 38,410 $14,404 $52,814 $48,000 Restaurant Repairs $8,735 $10,000 $ 4,965 $1,862 $6,827 $5,000 Fuel & Oil $34,353 $40,000 $ 22,415 $8,405 $30,820 $35,000 Pest Control $2,995 $2,000 $ 3,013 $1,130 $4,143 $4,600 Irrigation/Drainage $10,782 $20,000 $ 10,513 $3,942 $14,455 $20,000 Sand/Topsoil $11,504 $26,500 $ 11,463 $4,299 $15,762 $26,500 Flowers/Mulch $1,592 $7,000 $ 3,858 $1,447 $5,304 $7,000 Fertilizer $168,566 $175,000 $ 84,589 $31,721 $116,309 $175,000 Seed/Sod $0 $10,000 $ 272 $102 $374 $10,000 Trash Removal $2,414 $3,000 $ 2,326 $872 $3,198 $3,462 Contingencies $6,563 $7,500 $ 2,587 $970 $3,557 $7,500 First Aid $259 $800 $ 277 $104 $380 $800 Operating Supplies $8,636 $20,000 $ 10,907 $4,090 $14,997 $15,000 Training $1,432 $9,000 $ 718 $269 $987 $2,500 Janitorial Supplies $207 $1,000 $ 742 $278 $1,020 $1,200 Janitorial Services $27,188 $13,956 $ 9,683 $3,631 $13,314 $13,956 Soil & Water Testing $0 $1,000 $ - $0 $0 $1,000 Uniforms $10,421 $10,000 $ 8,618 $3,232 $11,850 $11,550 Equipment Rental $6,696 $2,000 $ 5,187 $1,945 $7,132 $4,606 Equipment Lease $220,829 $216,000 $ 168,374 $63,140 $231,514 $243,144 Total Golf Course Maintenance $ 1 ,110,267 $ 1,232,795 $ 862,601 $ 323,475 $ 1,186,077 $ 1,295,008 Merchandise Sales Cost of Goods Sold $100,277 $90,000 $73,278 $27,479 $100,757 $87,965 Total Merchandise Sales $ 100,277 $ 90,000 $ 73,278 $ 27,479 $ 100,757 $ 87,965 Restaurant Expenditures Restaurant Manager Contract $10,833 $0 $0 $0 $0 $0 Salaries $301,530 $320,250 $252,337 $108,144 $360,481 $336,263 Administrative Fee $7,639 $7,956 $6,248 $2,678 $8,926 $8,354 FICA Expense $34,584 $29,041 $28,639 $12,274 $40,912 $25,724 Health Insurance $17,211 $14,000 $10,829 $4,641 $15,471 $14,700 Workers Compensation $4,608 $7,300 $3,700 $1,586 $5,286 $7,300 Unemployment $5,939 $6,882 $5,037 $2,159 $7,196 $6,882 Telephone $4,808 $5,250 $0 $0 $0 $0 Utilities $8,245 $11,000 $7,540 $3,231 $10,771 $12,100 Pest Control $666 $1,200 $0 $0 $0 $1,200 Merchant Fees $25,084 $27,500 $19,969 $8,558 $28,527 $32,208 Equipment Lease $1,230 $1,500 $1,285 $551 $1,835 $1,750 Kitchen Equipment & Supplies $4,480 $3,000 $10,842 $4,646 $15,488 $0 Paper & Plastic Supplies $13,561 $15,000 $10,745 $4,605 $15,350 $15,000 Operating Supplies $20,301 $20,000 ($20) $500 $480 $23,043 Entertainment $585 $0 $767 $329 $1,096 $0 Delivery/Gas $6,184 $7,000 $3,527 $1,512 $5,038 $6,780 Dues & License $11,195 $11,500 $10,515 $4,506 $15,021 $11,500 Total Restaurant Expenditures $ 478,684 $ 488,379 $ 371,960 $ 159,920 $ 531,880 $ 502,803 Viera East Community Development District Golf Course & Restaurant Proposed Operating Budget Fiscal Year 2026 Adopted Actuals Projected Total Proposed Budget As Of Next Projected @ Budget FY 2025 6/30/25 3 Months 9/30/25 FY 2026 Actuals FY 2024 Cost of Goods Sold Food Cost $246,026 $139,388 $185,540 $79,517 $265,056 $265,740 Snack Cost $3,939 $5,250 $4,963 $2,127 $7,090 $0 Beverage Cost $32,849 $16,800 $26,355 $11,295 $37,650 $33,764 Beer Cost $65,765 $74,550 $65,874 $28,232 $94,105 $87,492 Wine Cost $6,870 $5,250 $7,800 $3,343 $11,143 $10,846 Liquor Cost $63,615 $32,550 $48,309 $20,704 $69,013 $62,894 Total Cost of Goods Sold 419,062 $ $ 273,788 $ 338,840 $ 145,217 $ 484,057 $ 460,736 Administrative Expenditures Legal Fees $563 $1,500 $803 $301 $1,104 $1,500 Engineering Fees $600 $0 $0 $0 $0 $600 Arbitrage $1,000 $600 $900 $338 $1,238 $600 Dissemination $500 $1,050 $788 $295 $1,083 $1,103 Trustee Fees $4,089 $4,100 $3,067 $1,150 $4,217 $4,510 Annual Audit $4,818 $5,000 $3,929 $1,474 $5,403 $5,278 Golf Course Administrative Services $56,280 $56,280 $42,210 $15,829 $58,039 $56,280 Insurance $146,804 $161,889 $118,025 $44,259 $162,284 $166,132 Marketing $0 $0 $1,100 $413 $1,513 $0 Property Taxes $9,420 $15,000 $7,020 $2,633 $9,653 $12,000 Total Administrative Expenditures $ 224,073 $ 245,419 $ 177,842 $ 66,691 $ 244,532 $ 248,003 Reserves Renewal & Replacement $140,691 $84,410 $84,410 $0 $84,410 $166,149 Total Reserves $ 140,691 $ 84,410 $ 84,410 $ - $ 84,410 $ 166,149 Total Revenues $ 3 ,272,241 $ 3,153,525 $ 2,835,092 $ 1,101,495 $ 3,936,586 $ 3,599,861 Total Expenditures $ 2 ,249,431 $ 2,379,358 $ 1,789,195 $ 639,294 $ 2,428,490 $ 3,597,861 Operating Income (Loss) $ 1 ,022,809 $ 774,167 $ 1,045,897 $ 462,200 $ 1,508,097 $ 2,000 Non Operating Revenues/(Expenditures) Assessments - Recreation Debt Service $589,195 $560,250 $420,188 $157,570 $577,758 $560,250 Interest Income $18,140 $1,000 $16,808 $6,303 $23,111 $10,000 Reserve Funding - Transfer Out (PY Excess) $0 $0 $0 $0 $0 $0 Interfund Transfer Out - Restaurant $0 $0 $0 $0 $0 $0 Recreation Fees $0 $0 $0 $0 $0 $0 Interest Expense ($77,750) ($53,250) ($39,938) ($14,977) ($54,914) ($27,250) Principal Expense ($490,000) ($520,000) ($390,000) ($146,250) ($536,250) ($545,000) Total Non Operating Revenues/(Expenditures) $ 39,585 $ (12,000) $ 7,058 $ 2,647 $ 9,704 $ (2,000) Net Non Operating Income / (Loss) $ 1 ,062,395 $ 762,167 $ 1,052,954 $ 464,847 $ 1,517,801 $ (0) Viera East Community Development District Recreational Operating Budget Revenues: Green Fees Estimated revenue for public paid rounds of golf. Gift Cards - Sales & Usage Estimated amount of gift cards sold that can be used for discounted rounds of golf, merchandise or restaurant purchases. The full amount of the sale is recorded as revenue at the time of purchase. Also included is the estimated usage of gift cards once purchased. Once the gift cards have been used at the District, the amount used is recorded against the revenue. Season Advance/Trail Fees Estimated revenue of customers who purchase memberships to the District golf course in advance for the year. Loyalty Program Estimated costs of all associate memberships sold. The associate membership costs $79 and lasts for one year. The membership gets the member a 20% discount on golf rounds and other discounts on range balls, apparel, and USGA handicap service. Driving Range Estimated revenue from the District’s driving range. Golf Lessons Estimated revenue from golfing lessons given at the golf course. The District leases the golf instruction program to the Mike Hogan Golf Academy. Miscellaneous Income - Golf Course Estimated annual revenue for various miscellaneous charges billed and collected by the golf course. Assessments - Recreation Operations The District will levy Non-Ad Valorem assessments on all the assessable property within the District to help fund all of the General Operating Expenditures for the fiscal year. Merchandise Sales Estimated revenues from clothing, equipment, and supplies sold in the District’s Pro Shop. Food & Snack Sales Represents all food and snack sales for Hook and Eagle Tavern. Also includes all catering and banquet sales as well as snack sales from the golf course. Beverage Sales Represents all non-alcoholic beverage sales for Hook and Eagle Tavern. Also includes all catering and banquet sales. Beer Sales Represents all beer sales for Hook and Eagle Tavern. Also includes all catering and banquet sales. Wine Sales Represents all wine sales for Hook and Eagle Tavern. Also includes all catering and banquet sales. Liquor Sales Represents all liquor sales for Hook and Eagle Tavern. Also includes all catering and banquet sales. Miscellaneous Income - Restaurant Estimated annual revenue for various miscellaneous charges billed and collected by the restaurant. General Expenditures: Other Contractual Services Estimated cost for a full-time restaurant manager at Hook and Eagle Tavern. Vendor Monthly Amount Annual Amount Charter (Cable & Internet) 329 $ $ 3,947 Waste Management $ 744 $ 8,924 Great American Financial $ 156 $ 1,876 Contingency $ 5,253 Total $ 20,000 Telephone Represents regular telephone lines, credit card, and internet access. A portion of expenses related to the District are transferred to the General Fund. Vendor Monthly Amount Annual Amount Cricket Wireless $ 239 $ 2,868 Fusion $ 1,271 $ 15,252 Hulu Subscription $ 106 $ 1,272 Contingency $ 1,000 Total $ 20,392 Utilities The District has the following utility accounts related to the operations. Vendor Account Monthly Amount Annual Amount FPL 10579-42334 $ 190 $ 2,280 FPL 91273-57086 $ 30 $ 360 City of Cocoa 313093-70192 $ 92 $ 1,104 City of Cocoa 150351-141774 $ 92 $ 1,104 Contingency $ 500 Total $ 5,348 Repairs & Maintenance Any miscellaneous repairs and maintenance, including electrical, plumbing, hardware, locksmiths, painting and HVAC. A portion of expenses related to the District are transferred to the General Fund. Bank Charges Bank charges related to credit card usage as well as account service charges for the operating checking account fund. Office Supplies Any supplies that may need to be purchased during the fiscal year, e.g. paper, minute books, file folders, labels, paper clips, etc. Operating Supplies Represents various operating supplies purchased. Dues, Licenses & Subscriptions The following represents the estimated cost for license, membership subscriptions and permit renewals for the fiscal year. Vendor Description Annual Amount Brevard County Business Tax License 82 $ City of Rockledge Business License $ 200 Lightspeed Membership $ 7,000 DBPR License $ 1,820 Florida State Golf Assoc. Handicap Fees $ 5,000 Florida State Golf Assoc. Membership $ 150 Contingency $ 250 Total $ 14,502 Drug Testing - All Departments Costs incurred for drug testing. Training, Education & Employee Relations Costs incurred in sending District personnel to any training seminars or having personnel trained on site for different aspects to more efficiently and effectively operate the golf course. Also, any expense incurred for staff meetings and help wanted ads. Contractual Security Security system costs for the maintenance of clubhouse alarm systems. IT Services Costs related to the District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements. Golf Course Operations: Salaries The District currently has a 1 full-time and 33 part-time employees to handle the golf course operations of the District. The proposed amount includes a 5% cost of living increase for qualifying full-time employees. Administration Fee Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee. FICA Expense Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages. Health Insurance Full-time District employees are eligible for the following health benefits. Provider Policy Number Insurance Description United Healthcare 591637 Health, Accidental Death, Dental, Vision, Life & Long-Term Disability Colonial Life E3682663 Life, Accident, Short-Term Disability Combined 007394312 Accident & Disability Workers Compensation The District provides Workers Compensation insurance for each of its employees based upon statutory requirements and rates determined by Applied Business Solutions. Unemployment The District pays State and Federal unemployment for each employee based upon current rate structures. Golf Printing Printing for materials needed for the course. Utilities Estimated cost of basic utilities for golf operations. Vendor Account Monthly Amount Annual Amount FPL 03449-33189 600 $ $ 7,200 FPL 07938-52104 $ 750 $ 9,000 City of Cocoa 150351-112664 $ 190 $ 2,280 Contingency $ 500 Total $ 18,980 Repairs Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year. Pest Control The estimated costs for Ecolab Pest Elimination to provide monthly pest control services. Vendor Monthly Amount Annual Amount Ecolab Pest Elimination $ 95 $ 1,140 Contingency $ 160 Total $ 1,300 Supplies Estimated costs of miscellaneous supplies that the District may need to purchase for golf operations. Uniforms The estimated costs of uniforms for pro shop personnel. Once hired, all employees get a District golf shirt to wear during work hours. Training, Education & Employee Relations The District will incur the cost of the Assistant Pro Program and any training deemed necessary for the Pro Shop staff or cart facility personnel, for example, cart mechanics training and any help wanted ads. Cart Lease The expense related to leasing of carts for the golf course. Vendor Monthly Amount Annual Amount The Huntington National $ 493 $ 5,911 Yamaha $ 197 $ 2,361 Golf Cart $ 10,784 $ 129,412 Total $ 1 37,684 Cart Maintenance The expenses related to any repairs and maintenance of the golf carts that are incurred during the year. Driving Range Supplies Any expenses incurred related to the driving range operation, for example range balls, tokens, buckets, bag stands, clock rope and sand/water buckets. Golf Course Maintenance: Salaries The District currently has a 11 full-time and 2 part-time employees to handle the golf course maintenance of the District. The proposed amount includes a 5% cost of living increase for qualifying full-time employees. Administration Fee Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee. FICA Expense Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages. Health Insurance Full-time District employees are eligible for the following health benefits. Provider Policy Number Insurance Description United Healthcare 591637 Health, Accidental Death, Dental, Vision, Life & Long-Term Disability Colonial Life E3682663 Life, Accident, Short-Term Disability Combined 007394312 Accident & Disability Workers Compensation The District provides Workers Compensation insurance for each of its employees based upon statutory requirements and rates determined by Applied Business Solutions. Unemployment The District pays State and Federal unemployment for each employee based upon current rate structures. Utilities Estimated cost of basic utilities for golf operations. Vendor Account Monthly Amount Annual Amount FPL 83490-45156 2,150 $ $ 25,800 City of Cocoa 313093-70192 $ 440 $ 5,280 Contingency $ 1,000 Total $ 32,080 Repairs Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year. Restaurant Repairs Any costs related to miscellaneous restaurant repairs and maintenance that occur during the fiscal year. Fuel & Oil Costs related to fuel purchased for maintenance machinery that occurs during the fiscal year. Pest Control The estimated costs for Ecolab Pest Elimination to provide monthly pest control services. Vendor Monthly Amount Annual Amount Ecolab Pest Elimination $ 375 $ 4,500 Contingency $ 100 Total $ 4,600 Irrigation/Drainage Estimated irrigation and drainage maintenance expenditures that may occur during the fiscal year. Sand/Topsoil Costs related to sand and topsoil expenditures that may occur during the fiscal year. The District buys all supplies from Golf Specialties, Inc. Some supplies may include top-dress sand, divot sand, and shell rock for the golf course. Flowers/Mulch Estimated costs of flowers and mulch for the golf course and clubhouse. Fertilizer Estimated costs of fertilizer, herbicide, insecticide, fungicide and other chemicals needed for the golf course. Seed/Sod Costs of seed and sod expenditures for the golf course that may occur during the fiscal year. Trash Removal Estimated costs for trash removal services to empty dumpster(s) once a month by Waste Management at the golf course. Vendor Monthly Amount Annual Amount Waste Management, Inc. 226 $ $ 2,712 Contingency $ 750 Total $ 3,462 Contingencies Funding of unanticipated costs. First Aid Costs of work gloves, ear plugs, support belts, and other first aid supplies needed during the fiscal year. Operating Supplies Represents various operating supplies purchased. Training Training seminars for golf course maintenance staff. Janitorial Supplies Costs of janitorial supplies that may occur during the fiscal year. Janitorial Services Costs of janitorial services that may occur during the fiscal year. Soil & Water Testing Costs for soil and water testing that may occur during the fiscal year. Uniforms The District is in contract with Unifirst to supply uniforms for the golf course maintenance staff. Unifirst comes to the District weekly to deliver clean uniforms to the staff. Vendor Monthly Amount Annual Amount Unifirst $ 900 $ 10,800 Contingency $ 750 Total $ 11,550 Equipment Rental Rental of larger capital items required for course maintenance. Equipment Lease The District currently has the following equipment leases for the golf course. Vendor Monthly Amount Annual Amount Dex Imaging 110 $ $ 1,320 The Huntington National $ 19,500 $ 234,000 Wells Fargo $ 652 $ 7,824 Total $ 2 43,144 Merchandise Sales: Cost of Goods Sold Represents the cost of clothing, equipment, and supplies sold in the Pro Shop. Restaurant Expenditures: Salaries The District currently has a 1 full-time and 18 part-time employees to handle the restaurant operations of the District. The proposed amount includes a 5% cost of living increase for qualifying full-time employees. Administration Fee Represents fee to Applied Business Solutions for administration of pay and benefits. Applied Business Solutions charges an administration fee of $18 per employee. FICA Expense Represents the estimated amount due for Social Security (6.2%) and Medicare (1.45%) based upon the proposed salaries and wages. Health Insurance Full-time District employees are eligible for the following health benefits. Provider Policy Number Insurance Description United Healthcare 591637 Health, Accidental Death, Dental, Vision, Life & Long-Term Disability Colonial Life E3682663 Life, Accident, Short-Term Disability Combined 007394312 Accident & Disability Workers Compensation The District provides Workers Compensation insurance for each of its employees based upon statutory requirements and rates determined by Applied Business Solutions. Unemployment The District pays State and Federal unemployment for each employee based upon current rate structures. Utilities The District has accounts with City of Cocoa and FPL for utilities in Hook & Eagle Tavern. Vendor Account Monthly Amount Annual Amount FPL 03449-33189 $ 650 $ 7,800 City of Cocoa 150351-112664 $ 195 $ 2,340 Contingency $ 1,960 Total $ 12,100 Pest Control The estimated costs for Ecolab Pest Elimination to provide monthly pest control services. Merchant Fees The estimated cost for merchant credit card fees. Equipment Lease The estimated cost to Ecolab for the dish machine rental. Vendor Monthly Amount Annual Amount Ecolab 143 $ $ 1,713 Contingency $ 37 Total $ 1,750 Paper & Plastic Supplies Represents various operating supplies purchased such as paper towels, plastic utensils, paper plates, etc. Operating Supplies Represents various operating supplies purchased such as thermometers, silverware, microwave, storage cabinets, etc. Delivery/Gas The District has an account with Florida City Gas for natural gas for Hook & Eagle Tavern. Also includes any fuel surcharges for deliveries to the restaurant. Vendor Account Monthly Amount Annual Amount ARC3 Gases, Inc. 83490-45156 $ 440 $ 5,280 Contingency - Delivery Fees $ 1,500 Total $ 6,780 Dues and License Represents the cost of all restaurant operating licenses through DBPR. Restaurant Cost of Goods Sold: Food Cost Represents food and snack supplies purchased for the restaurant or catering events. Beverage Cost Represents beverages purchased for the restaurant. Beer Cost Represents beer purchased for the restaurant. Wine Cost Represents wine purchased for the restaurant. Liquor Cost Represents liquor purchased for the restaurant. Administrative Expenditures: Legal Fees The District's attorney will be providing general legal services to the District that are directly related to operations of the golf course, i.e. reviewing contracts, agreements, resolutions, rule amendments, etc. Engineering Fees The District's engineer, Robb & Taylor Engineering Solutions Inc, may provide engineering services for the golf course. Arbitrage The District will contract with an Independent certified public accounting firm to annually calculate the District's Arbitrage Rebate Liability on Special Assessments Revenue Bonds. Dissemination The District is required by the Security and Exchange Commission to comply with Rule 15c212(b)(5), which relates to additional reporting requirements for un-rated bond issues. Trustee Fees The District issued Special Revenue Assessment Refunding Bonds, Series 2012 bonds that are deposited with a Trustee at U.S. Bank. Annual Audit The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm. Golf Course Administrative Services Cost of administrative services provided for the CDD. Description Annual Amount Base 75,000.00 $ 10% of Maintenance Supervisor $ ( 7,280.00) 50% of Labor Position $ (11,440.00) Total $ 56,280.00 Insurance Egis Insurance & Risk Advisors provide the District’s general liability, property, and crime insurance coverage. Egis Insurance & Risk Advisors also provide a three year pollution policy. Description 27536 General Liability $ 46,967 Property $ 119,165 Total $ 1 66,132 Property Taxes This amount is an estimate of property taxes that will need to be paid throughout this fiscal year. Reserves: Renewal & Replacement The golf course transfers a portion of its monthly revenues to the Capital Reserve Fund to help fund for equipment replacement and other capital expenditures estimated for the fiscal year. Viera East Community Development District Recreation Fund Debt Service - Series 2012 Amortization Schedule Fiscal Year Total Date Bond Balance Interest Principal Interest 11/01/19 3,305,000 78,412.50 $ $ 559,231.25 05/01/20 3,305,000 4.375% $410,000 $ 78,412.50 11/01/20 2,895,000 $ 70,212.50 $ 558,625.00 05/01/21 2,895,000 4.625% $425,000 $ 70,212.50 11/01/21 2,470,000 $ 60,915.63 $ 556,128.13 05/01/22 2,470,000 5.000% $445,000 $ 60,915.63 11/01/22 2,025,000 $ 50,625.00 $ 556,540.63 05/01/23 2,025,000 5.000% $470,000 $ 50,625.00 11/01/23 1,555,000 $ 38,875.00 $ 559,500.00 05/01/24 1,555,000 5.000% $490,000 $ 38,875.00 11/01/24 1,065,000 $ 26,625.00 $ 555,500.00 05/01/25 1,065,000 5.000% $520,000 $ 26,625.00 11/01/25 545,000 $ 13,625.00 $ 560,250.00 05/01/26 545,000 5.000% $545,000 $ 13,625.00 $ 558,625.00 $ 3,305,000 $ 678,581 $ 4,464,400 Viera East Golf Course Rate Schedule (Fiscal Year 2026) Attachment "A", Chapter IV: Rates, Fees, Charges DAILY GOLF RATES FALL SEASON (October 16, 2025 - November 30, 2025) Weekday PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $71.00 $53.00 $57.00 $42.00 $50.00 $37.00 Mid-Day (Noon-2pm) $57.00 $42.00 $46.00 $34.00 $40.00 $29.00 PM (After 2:00pm) $43.00 $32.00 $34.00 $26.00 $30.00 $22.00 Weekend PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $79.00 $56.00 $63.00 $45.00 $47.00 $34.00 Mid-Day (Noon-2pm) $63.00 $45.00 $50.00 $36.00 $38.00 $27.00 PM (After 2:00pm) $48.00 $34.00 $38.00 $27.00 $29.00 $20.00 PEAK SEASON (December 1, 2025 - April 15, 2026) Weekday PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $84.00 $61.00 $67.00 $49.00 $59.00 $43.00 Mid-Day (Noon-2pm) $67.00 $49.00 $54.00 $39.00 $47.00 $34.00 PM (After 2:00pm) $50.00 $36.00 $40.00 $29.00 $35.00 $25.00 Weekend PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $93.00 $59.00 $74.00 $47.00 $56.00 $35.00 Mid-Day (Noon-2pm) $75.00 $47.00 $60.00 $38.00 $45.00 $28.00 PM (After 2:00pm) $56.00 $35.00 $45.00 $28.00 $34.00 $21.00 SPRING SEASON (April 16, 2026 - May 31, 2026) Weekday PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $71.00 $53.00 $57.00 $42.00 $50.00 $37.00 Mid-Day (Noon-2pm) $57.00 $42.00 $46.00 $34.00 $40.00 $29.00 PM (After 2:00pm) $43.00 $32.00 $34.00 $26.00 $30.00 $22.00 Weekend PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $79.00 $56.00 $63.00 $45.00 $47.00 $34.00 Mid-Day (Noon-2pm) $63.00 $45.00 $50.00 $36.00 $38.00 $27.00 PM (After 2:00pm) $48.00 $34.00 $38.00 $27.00 $29.00 $20.00 SUMMER SEASON (June 1, 2026 - October 15, 2026) Weekday PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $59.00 $47.00 $47.00 $38.00 $41.00 $33.00 Mid-Day (Noon-2pm) $47.00 $28.00 $38.00 $22.00 $33.00 $20.00 PM (After 2:00pm) $35.00 $28.00 $28.00 $22.00 $25.00 $20.00 Twilight Rate (After 4pm) $27.00 $27.00 $22.00 $22.00 $19.00 $19.00 Weekend PUBLIC PUBLIC 9 Loyalty 18 Loyalty 9 CDD 18 CDD 9 AM (open-11:59) $65.00 $50.00 $52.00 $40.00 $39.00 $30.00 Mid-Day (Noon-2pm) $52.00 $40.00 $42.00 $32.00 $31.00 $24.00 PM (After 2:00pm) $39.00 $30.00 $31.00 $24.00 $23.00 $18.00 Twilight Rate (After 4pm) $32.00 $32.00 $26.00 $26.00 $19.00 $19.00 * Weekend rates effective Friday - Sunday and Holidays * Weekday rates effective Monday - Thursday * All rates above include the cart fee and are per player * $18.00 walking rate available after 2pm Mon-Thurs (blackout period of December 1 - April 15) * All Rates are subject to change at any time and applicable Florida sales tax * Active Military or Veterans 10% off Daily Rates * Replay Rates - Spring/Fall Season $20, Peak Season $25, Off Season $15 * Viera East CDD Residents receive 30-40% off Public Rate. *Loyalty Program receives 20% off Public Rate. DevelLogo ATTACHMENT “A” Policies and Procedures Viera East Golf Course Fiscal Year 2026 I. PUBLIC COURSE The Viera East Golf Course (“Golf Course”) is a public golf course owned and operated by the Viera East Community Development District (“the District”), a unit of special-purpose local government created pursuant to Chapter 190, Florida Statutes. Viera East Golf Course staff will be referred to as “Golf Course Management” to include the General Manager, Golf Professional, Food and Beverage Manager, and their designated staff. The Viera East Golf Course is open to the general public, including residents and nonresidents of the District. The golf course may not be used for any purpose except golf without the approval of the Golf Course Management. Fishing, boating, picnicking, biking, kite flying, soccer, football, recreation walking or running and dog walking are not permitted at any time on golf course property. II. RATES, FEES AND CHARGES The rates, fees and charges governing the use and enjoyment of the Golf Course are contained in and set pursuant to Chapter IV of the Rules of the District. These rules were duly adopted by the District Board of Supervisors in accordance with Chapters 190 and 120, Florida Statutes. CDD Residents will receive a discount on published normal full daily golf rates based on schedule. CDD Residents may choose to use the appropriate golf discount or any promotional special rates but not both. Some discount restrictions may apply on golf equipment and clothing for certain manufacturers. The General Manager may adjust these discounts, with board approval, if it is in the best interest of the District. Residents may be required to submit proof of residency. Residency may be verified and an ID card may be obtained from the CDD Office. The District will offer a Season Pass. They will be available in 6- or 12-month increments. This is only for Monday through Thursday play. A Season pass is not assignable, transferable, alienable or divisible. Extensions of Plans will not be allowed. III. MEMBERSHIP REFUNDS, CREDITS, AND TRANSFERS A. There will be no refunds for any reason except documented health reasons. The refund will be prorated based on the schedule below and the member will not be able to rejoin the club for 12-months following the refund. A copy of the medical certification from a licensed physician must be kept on file. B. Upon approval of the refund, the following stipulations will apply: a. The amount of the refund will be prorated based on the refund schedule found below. b. In the event a refund is issued, the remaining term of the Membership year will be cancelled and any play after issuing a credit will be at the applicable daily rate. c. The refund issued will only be applied to the next time you register for any prepay plan C. If the refund request is received by the 10th of the month, a refund will be issued for that month based on the refund schedule below. Requests received after the 10th of the month, will be prorated based on the month immediately following the month of the request. D. There will be no transfers for any reason during the term of the Season Pass increment. E. Leave of Absence will be considered for medical reasons only. Should a member request a Leave of Absence, the Course will require written documentation from a medical professional stating the nature of the injury and expected duration for the recovery period. All requests for Leave of Absence should be submitted in writing to the attention of the General Manager and include the following: requested date of commencement for leave of absence and anticipated return date. The leave must be for a minimum of 30 days. Leave for non-medical reasons and for medical reasons less than 30 days will not be considered. If granted, the medical leave will freeze the membership until the member is able to return to play (after a minimum of 30 days). Once the member’s play has resumed, the membership expiration date will be adjusted to reflect the days missed (number of days during which the membership was frozen). Under no circumstances will there be a refund of money for leave of absence. Misuse of this policy will result in immediate and indefinite suspension from the club. The General Manager is authorized to make decisions regarding requests for leaves of absence and will operate under this authority in the best interest of the Viera East Golf Course and the requesting member. REFUNDS Note: The percentage is the amount that will be refunded. There will be no refund issued on sales tax. 12 MONTH PLANS Refund ____Refund Month 1 90% Month 7 30% Month 2 80% Month 8 20% Month 3 70% Month 9 10% Month 4 60% Month 10 None Month 5 50% Month 11 None Month 6 40% Month 12 None 6 MONTH PLANS Receive 80% refund/70% credit in month 1, 60% refund/50% credit in month 2, 40% refund/30% credit in month 3, and 20% refund/10% credit in month 4 of the plan No refunds/credits after month 4. IV. RESIDENCY STATUS OF USERS Whether a particular user of the Golf Course shall be classified as a resident or a nonresident for the calculation of rates, fees, and charges is determined in accordance with Chapter IV of the rules of the District. o (Men) Appropriate length shorts, collared shirts or mock turtlenecks are required. Tennis (short shorts), cutoffs, running shorts, swim attire, t-shirts, fishnet shirts, tank tops and denim are not permitted on the golf course. o (Women) Same as above, but women may wear sleeveless and collarless tops. Short shorts and halter-tops are prohibited. o (Juniors ages 16 and under) Same as adults, but neat and clean t-shirts will be allowed. o All golfers must wear appropriate footwear. Viera East Golf Course is a spike-less facility. Metal or ceramic spikes are not permitted. The Golf Course Management will change spikes upon request for a nominal fee. V. COURSE EXPECTATIONS. B. Proper attire is encouraged at all times. VI. STARTING TIMES A. Viera East Community Development District residents may request starting 14 days in advance. Loyalty Members can request starting times 10 days in advance. Outside play can request times 7 days in advance The General Manager and/or Head Golf Professional may use discretion on occasion to modify the tee sheet structure should circumstances warrant such action. Such modification should receive voted approval by the Board of Supervisors if proposed changes are to be a permanent, extending through the end of the fiscal year. Less permanent tee sheet changes may be implemented on a case by case basis and require only written concurrence from a majority of the Board of Supervisors. Should a majority of the Board not support the proposed temporary change; proposed tee sheet modification will not be implemented. B. Reservations can be made in person, by telephone, or by the internet. C. Viera East Golf Course recognizes Wednesday as a “Ladies Day” and Thursday as a “Men’s Day”. Other events may be scheduled at the discretion of Golf Course Management. The Golf Course will host a shotgun start for these events at the discretion of the Head Golf Professional. Golf Course Management will establish a shotgun time with seasonal and special maintenance in mind. Regular tee times will be available before and after the shotgun. The golf shop may alter the tee sheet as necessary to accommodate these groups, either by blocking tee times before the shotgun or starting the groups before the shotgun from the 10th tee. Tournaments, other outings, or scheduled course maintenance work that will limit this regular activity will be noticed on the sign up sheet. All players interested in playing in the shotgun should sign up on these sheets or make reservations in the shotgun through the Pro Shop staff. The golf staff will check the sign up sheets several days in advance and adjust the number of needed positions on the tee time sheet. Shotgun starts for other than Ladies’ Day, Men’s days, and other events will only be provided as needed for tournaments per Chapter IV, Section 16 or for operational and maintenance requirements. D. Advance tee time booking for any resident or public player is a privilege that cannot be abused. Players are expected to call at least 72 hours in advance to cancel or adjust the size of their group. Golfers who repeatedly fail to show for starting times without notifying Golf Course Management of the cancellation may lose their starting time or playing privileges without refund of any fees or dues or be charged for the reservation. Tee time reservations for the general public may require a credit card number to hold the tee time for all weekend and holiday play at the discretion of the Head Golf Professional or General Manager. Customers may request a cancellation/adjustment number for proof of cancellation/adjustment. Golfers should call if there is concern that the golf course may be closed or tee times may be delayed due to weather. The Golf Course Management will use their best judgment in regards questionable course conditions. E. All player’s names (first and last), telephone number and email address may be required when securing a starting time reservation. VII. USE OF PERSONAL GOLF CARTS A. Trail Fees, as established under Section 8, Chapter IV of the District Rules are a fee established by Golf Club Management paid in advance for a specific period for use by owners of a private cart on the Viera East Golf Course. The use of personal golf cars is a privilege granted by the Golf Course after payment of the Trail Fee. Payment of the Trail Fee does not confer an absolute right to such usage and all personal golf car use shall be at the discretion of the Golf Course Management. As a courtesy, a Family advance cardholder with trail fees whose cart is in use by another member of the family is allowed to utilize a club golf cart at no charge provided a cart is available. Proper personal golf cart utilization is required for golf staff to allow club cart usage at no charge. The Golf Course Management reserves the right to charge for course cart usage. B. All personal golf carts used by such persons must comply with the following: 1. Each cart shall be maintained by its owner in a satisfactory and safe operating condition. 2. Each cart shall be painted and decorated tastefully in accordance with the décor and standards of the Golf Course. 3. Each cart shall be a four (4) wheel electric or gas (2016 or newer EFI engine) cart with a solid top and appropriate golf specific tires. 4. Adequate insurance, in amounts and terms as determined by the Board of Supervisors of the District, shall be maintained on each cart, and proof of current insurance shall be supplied and kept on file in the District Office at the Golf Course. This proof of insurance must be turned into the District Office before the golf cart is used on the course. 5. Each cart must be equipped with operable headlights and rear view mirrors. 6. Each cart must be equipped with sand to fill divots. 7. Each cart must display a current Trail Fee Decal, as issued by the District Office. 8. In the interests of decorum and fairness, users of personal golf carts are not allowed to equip carts with radios, tape decks or other audio components, televisions, or to blow horns while on Golf Course property. Personal coolers are not allowed on Golf Course property. Users of personal carts may not bring their own beverages of any sort or food onto the golf course. Food and beverages are available from the Golf Course restaurant and beverage cart. Resident and non-resident golf carts must be inspected by the Golf Course Management prior to authorization for use on the Golf Course property. Any personal golf cart determined by the Golf Course Management to not comply with the above mandates shall be barred from use on Golf Course property. Continued usage of such a cart shall constitute a trespass under Section 810.09, Florida Statutes. Prohibition of the use of a particular golf cart does not entitle the owner to return of the Trail Fee. C. All golfers using their personal golf cart must at all times check in with the Golf Shop before taking their golf cart onto the course. Appropriate fees must be paid for all guests in private carts before play commences. Golf Course Management will direct such persons to the appropriate starting point. No more than 2 persons per cart shall be allowed. D. Only the owner of the golf cart who has complied with Section 8, Chapter IV of the District Rules and permanently residing adults within the household who have paid appropriate fees shall be entitled to use that person’s personal golf cart on Golf Course property. E. Only licensed golfers aged 16 and over shall be eligible to use a personal golf cart on Golf Course property. Such persons shall provide appropriate proof of age in the form of a valid driver’s license if requested by Golf Course Management. F. All personal golf cart users shall respect the privilege accorded them and shall operate the golf cart in a safe and responsible manner. Golf carts shall be operated at safe speeds and only on appropriate areas of the Golf Course. G. Residents and non-residents must own and have an operational golf cart to pay annual or daily trail fees. H. Every effort must be made to minimize golf cart wear of the golf course. Players must adhere to posted restrictions/rules concerning golf cart proximity to greens and tees. Golf carts must be operated on cart paths around greens and tee areas. Players are generally encouraged to pair up with golfers in the same golf cart. Single riders that join groups during the round are also encouraged to pair up at the turn where feasible. Non-compliance with posted or written rules may result in loss of privileges as referenced in Section VI. A. Golf Course Management may restrict golf cart use per group due to course conditions. I. All personal golf carts must be removed from the course no later than 15 minutes prior to dusk. J. All regular play shall start on hole #1 unless authorized by the Golf Course Management. K. Violation of any of the above policies may result in cancellation of Trail Fee privileges without a return of the Trail Fee. VIII. USE OF CLUB-PROVIDED GOLF CARTS A. Use of Golf Course golf carts shall be in accordance with Section 7, Chapter IV of the District Rules. All golf cart fees are per person. Individuals may pay a fee for an additional rider. Single riders are encouraged to pair up with other single riders in the group to reduce wear and tear on the golf carts and the course whenever possible. The General Manager has the authority to require players to pair up when conditions warrant. B. Golf carts are obtained from the Golf Pro Shop. Golf cart rentals may be paid for by cash, local check, or by credit card. Rental fees are payable in advance. C. Course golf carts and rental golf clubs must be returned to the golf cart staging area immediately following play. IX. GENERAL GOLF CART RULES A. Only golfers who are licensed drivers aged 16 and over shall be eligible to use a golf cart on golf course property. Such persons shall provide appropriate proof of age in the form of a valid driving license if requested by Golf Course Management. B. Golf carts shall be operated at safe speeds and only on appropriate areas of the Golf Course. Golf carts should not be taken onto private property. Golf cart rental customers are responsible for damage to golf carts that may have occurred during play and subsequent operation of the golf cart. Rental customers are required to report such damage to the pro-shop or cart facility staff. Complete contact information must be provided prior to leaving the golf course. C. No golf carts shall be allowed on the golf course later than 15 minutes before dusk. All rented carts must be returned prior to or at that time. D. Golf Cart Rules 1. No more than two riders and two sets of golf clubs are permitted per golf cart. Each golfer must have their own bag and set of clubs. 2. Golf carts must stay on paths in the vicinity of all tees and greens. 3. Please keep golf carts on cart paths where provided or at least 60 feet from greens and a safe distance from slopes, water hazards, bunkers, and tee boxes. 4. Golf carts may not be used beyond the number of holes for which first rented. 5. Golf carts are not allowed off the golf course property. 6. Only beverages and coolers purchased from the Viera East Golf Course restaurant Hook & Eagle will be allowed on golf cart; exceptions to this policy are for documented medical reasons only. 7. Golf carts and rental golf clubs must be returned to the golf cart staging area immediately following play. 8. Golf Course Management reserves the right to refuse or cancel the use of a golf cart, without refunding any fees to any person(s) not following any golf cart rules or course regulations. 9. Riding spectators will be allowed along if appropriate golf cart fees have been paid and the space is available. 10. Juniors riding in a golf cart must be of a size that allows their feet to rest flat on the floorboard when seated. If not, approval from the Golf Course Management must be obtained. Golf Course Management reserves the right to refuse golf course use to any junior golfer. X. HANDICAP GOLF CART FLAG POLICY Golfers requiring the use of a handicap flag shall request the use of such from the Golf Course Management by presenting a copy of a valid DMV issued handicap parking decal (issued in the name of the decal owner) and a copy of the corresponding golfer’s valid state issued driver’s license. A. Golfers issued handicap flags are asked to stay on the concrete paths where provided around all tee boxes and greens whenever possible. B. All Golfers issued handicap flags must remain at least 30 feet from the edge of all greens and tee boxes. If for any reason, a golfer needs closer access to the tees and the greens, authorization may be given on a case by case basis as determined by Golf Course Management. If this type of authorization is granted a special type of handicap flag will be issued to the golfer. C. At no time should a golf cart be driven or parked between a greenside bunker and the green, or between a bulkhead and the green. D. The handicap flag must be clearly displayed on the golf cart at all times. E. When outside conditions dictate a closure of the fairways (i.e. too wet, annual overseeding), handicap flag play will not be allowed. F. Golfers desiring a daily handicap flag may request such flag from the golf shop staff. The golfer must leave either a valid resident I.D. card or valid state issued driver’s license with the golf shop staff and a nominal refundable deposit may be required. The golfer requesting this daily handicap flag must show proof of a handicap valid state issued driver’s license/I.D. card or a valid DMV issued handicap parking decal. If the issued handicap flag is lost, stolen, not returned or damaged, the deposit will not be refunded. XI. GENERAL RULES AND REGULATIONS A. U.S.G.A. rules govern all play, except where modified by local rules as created by professional golf staff. The U.S.G.A. handicap system is based on the assumption that every player will endeavor to make the best score that he or she can in every round played and will report every acceptable round for handicap purposes. B. All golfers must register and pay appropriate fees in the Golf Pro Shop prior to play. C. All golfers must have their own bag and golf clubs. Rentals are available. D. Proper attire is required. (See Dress Code.) E. Slow Play - In the interest of all, golfers should play at a pace which is consistent with the day’s pace of play and which positions the group within ½ hole of the group preceding. Groups are encouraged to play when ready and play without delay. Player Assistants are in control of all play on the golf course. If a group has fallen out of position and has interfered with the pace of the following group or groups, they will be asked to increase their pace of play. If this has not been accomplished within a reasonable amount of time, the Player Assistant may: . Have the group step aside and allow the group behind to play through. . Ask the group to cease play and reposition themselves directly behind the group in front of them. . If a group is unable to maintain a proper pace after such actions have taken place, they may be asked to leave the golf course and come back at a time more suitable to such a pace. Proper “Pace of Play” is 4 hours and 14 minutes based on the USGA pace rating for the golf course. Proper pace of play is also dependent on the pace of play of those players ahead. Groups recognizing that they are a hole or more behind the group ahead should make every effort to improve their pace of play in order to finish in less than 4 hours and 14 minutes. F. Golfers are allowed to retrieve his/her golf ball lost on that hole on that day of play. U.S. G.A. Rules allow you up to 5 minutes to search for a lost ball on the hole of play only. If ball is not readily identifiable and retrievable, player must abandon search. Ball hawking is not permitted at any time. Play must not be delayed. Players not abiding may be asked to leave the course. G. Private beverage coolers are prohibited, unless required for medical reasons. H. Please repair ball marks, rake bunkers and fill divots with the sand that is provided on golf carts. I. Walking is permitted after 2:00 P.M. Monday through Thursday only. Walking will not be permitted January 1st thru March 31st or when course conditions do not permit. Electric golf cart usage is mandatory at all other times. J. Practice, with the exception of instruction from the professional golf staff, must be confined to the Practice Areas/Range/Green. All practice areas are supervised by the professional golf staff and availability shall be at their discretion. All golfers using the front practice range or the rear practice tee, bunker and/or putting green must register with the golf shop prior to practice. Use of personal golf balls is permitted at practice area at rear of driving range for short game practice for all CDD Residents and public players registered to play golf. Other practice may be approved based on availability and at the discretion of the golf operations staff. All other golfers using the practice area must pay in advance for use of club practice balls. Course practice balls, tokens, and baskets cannot be removed from practice facility. K. The Golf Course Management has total control of all pairings and play on the golf course. Golfers or guests not abiding with staff requests may be asked to leave without entitlement to a refund or rain check. L. Bicycles, skateboards, and roller blades are not allowed on cart paths, parking lot or Clubhouse area. M. Except for service animals (such as Seeing Eye dogs), pets are not permitted on the course facilities or club grounds at any time. N. All range balls and range ball containers are the property of the Viera East Golf Course. Removal of these items may result in player to be asked to leave without entitlement to a refund, and or banishment of the facility. XI. TOURNAMENTS A. All tournament play shall be in accordance with Section 16, Chapter IV of the District Rules. B. The Golf Course operates a restaurant to provide food for patrons. Patrons of the Golf Course are requested to refrain from bringing food with them for tournament participants. However, where charitable organizations request authorization to bring donated food to the course for tournament participants, Golf Course Management may utilize discretion in allowing this to occur provided an adequate set up/service fee is paid. Set up/service fees should take into consideration the number of tournament participants and Golf Course staffing requirements. C. The Golf Course operates a bar providing beer, wine, liquor, and non-alcoholic beverages to its patrons. In the discretion of the Golf Course Management, tournament sponsors may arrange for alternative beverage service. Payments of appropriate fees (corkage fees) for this privilege are required. XII. COURSE CLOSING If for any reason the golf course is closed for the entire day, all golf reservations for that day will be canceled. If the course is closed temporarily for a period of time due to frost, fog or rain, tee time reservations will be honored beginning at the time the course was closed for play. Tee times will resume where they were left off. A. The golf course may be closed for the following reasons: • Lightning – The Viera East Golf Course is equipped with the Thorguard Lightning Prediction System with course alert sirens. If the Thorguard system predicts dangerous lightning in our area the Thorguard system will automatically send a signal to the course alert sirens to warn players of dangerous lightning on the golf course grounds. Lightning is a severe hazard that must be taken seriously. ALL players must immediately stop play and seek shelter at the clubhouse any time they believe lightning threatens them, even if a signal has not been sounded. • Excessive Rainfall - excessive rainfall would be defined by puddles on the greens, fairways and cart paths, or by a golf cart leaving tracks that are damaging to the turf. The course should be closed for a period of time long enough to prevent damage to the course and ensure customer satisfaction with their playing experience. The period of time will vary by amount of rain and course condition prior to the rain. • Course Maintenance - course closure for maintenance will be scheduled in advance. Closure will occur ONLY if the work being done could not be completed in a timely manner with play on the course. Examples would be aerification or major rebuilding work. • Hurricanes or other Disasters - the course will be closed in advance of an oncoming hurricane allowing enough time for personnel to complete preparations and evacuate safely. The course will reopen only after the storm has passed, the buildings are inspected, and the course is playable. Reasonable time will be allowed for any clean-up necessary to ensure all persons’ safety. Viera East Golf Course uses the following signals: ONE prolonged horn blast: DISCONTINUE PLAY IMMEDIATELY All players must leave the golf course and practice areas and return to the Clubhouse immediately. THREE consecutive horn blasts: RESUMPTION OF PLAY All activity may resume on the course and practice areas. In the event of a temporary closing, all departments will be open for normal business hours. For extended course closure of more than four hours, the golf shop will remain open until 4:30 P.M. All other departments’ personnel will be de-staffed. XIII. RAIN CHECK POLICY The Golf Course Management may, in their discretion, close the course during times when play would be dangerous to either persons or the course. There is no obligation to close the course because of inclement weather. All golf play shall be at the player’s own risk. A voucher for replay will be issued by the Golf Course Management when inclement weather restricts play on the golf course based on the number of unplayed holes. The Golf Course Management is under no obligation to issue a rain check for reasons other than inclement weather. XIV. GOLF MAINTENANCE AND LANDSCAPING The Golf Course Superintendent will be responsible for the development of all golf course landscaping programs and installation or removal of all material. Requests by residents for landscaping to be placed on golf course property must be made in writing to the Golf Course General Manager, who will consult with the Golf Course Superintendent and evaluate the request. The Golf Staff will make the decision on the request and reply to the resident. The cost of any residential request will be the responsibility of the resident, to include material, installation, and additional costs during establishment period.