Viera East
Community Development District Agenda
November 20, 2025

Agenda

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

November 13, 2025
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, November 20, 2025, at 6:30 p.m. at the Faith Viera Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the November 6, 2025, Board of Supervisors Meeting
New Business
Consideration of Well Easement Agreement
Review of Scope of Work for Patio and Sim Room
Old Business
Chairman Letter on Logo
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Lifestyle/ Marketing Report
Restaurant Report
Treasurer’s Report
Approval of Check Register
Balance Sheet and Income Statements
Supervisor’s Requests
Adjournment

Minutes

to be provided under separate cover

Section V

Section A

AGREEMENT TO GRANT WELL EASEMENT
This AGREEMENT TO GRANT WELL EASEMENT (this “Agreement”), is made and entered into as of the Effective Date (defined below), by and between VIERA EAST COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government organized under Chapter 190, Florida Statutes, whose mailing address is c/o Governmental Management Services, District Manager, 219
E. Livingston St. Orlando, FL 32801 (“VECDD”), and VIERA EAST GOLF COURSE DISTRICT
ASSOCIATION, INC., a Florida not for profit corporation, whose mailing address is 6792 Lake Gloria
Blvd, Orlando, FL 32809 (“Association”).

RECITALS

VECDD is the owner of certain real property located in Brevard County, Florida, as more particularly set forth on attached Exhibit “A” (the “Property”).

Association is a homeowners association subject to the jurisdiction of VECDD.

Association has requested an easement from VECDD in order to construct, operate and maintain an irrigation well on and under the Property (the “Easement”).

VECDD finds that the installation of an irrigation well is beneficial for residents, and has agreed to grant the Easement to the Association pursuant to a separate written agreement, subject to the terms, conditions and provisions of this Agreement.
NOW, THEREFORE, for and in consideration of Ten Dollars ($10.00) in hand paid, for the mutual covenants and agreements contained herein and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, VECDD and the Association do hereby covenant and agree as follows:

Recitals. The above recitals are true and correct and are hereby incorporated herein by this reference.
Phase I Environmental Site Assessment. On or before the date is that is ninety (90) days after the Effective Date, the Association shall obtain a Phase I Environmental Site Assessment covering the Property (the “Phase I”) at the Association’s expense. The Association shall provide a copy of the Phase I to VECDD promptly upon the Association’s receipt of same for VECDD’s review. Additionally, either:
(i) the Phase I shall also be certified to VECDD; or (ii) the Association shall cause the preparer of the Phase I to issue a reliance letter in favor of VECDD which shall be delivered to VECDD concurrently with the Phase I.
Phase II Environmental Site Assessment. If: (i) the Phase I indicates that a recognized environmental condition exists with respect to the Property; (ii) the Phase I indicates that a Phase II Environmental Site Assessment (a “Phase II”) is recommended or necessary; or (iii) VECDD determines in VECDD’s sole discretion (after reviewing the Phase I) that a Phase II is necessary or desirable, then VECDD shall notify the Association of the existence of (i), (ii) or (iii) (the “Phase II Demand Notice”). Within ninety (90) days after the Association’s receipt of the Phase II Demand Notice, the Association shall obtain a Phase II covering the Property at the Association’s expense. The Association shall provide a copy of the Phase II to VECDD promptly upon the Association’s receipt of same for VECDD’s review. Additionally, either: (i) the Phase II shall also be certified to VECDD; or (ii) the Association shall cause the preparer of the Phase II to issue a reliance letter in favor of VECDD which shall be delivered to VECDD concurrently with the Phase II.

VECDD Review of Environmental Site Assessment(s). Following VECDD’s receipt of the Phase I and the Phase II (if applicable) VECD shall review same to determine, in VECDD’s sole discretion, whether the Property is suitable for an irrigation well. If VECDD determines that the Property is not suitable for an irrigation well based on the Phase I and/or the Phase II (if applicable), then VECDD may either: (i) terminate this Agreement by providing written notice to the Association, and following such termination neither party shall have any further rights or obligations this Agreement except as expressly set forth otherwise herein; or (ii) designate another portion of VECDD’s adjacent property for the Association’s construction, operation and maintenance of an irrigation well (the “Alternate Location”). If the Association determines that the Alternate Location is not suitable for an irrigation well for the Association’s intended use, the Association may terminate this Agreement upon written notice to VECDD, and following such termination neither party shall have any further rights or obligations this Agreement except as expressly set forth otherwise herein.
Grant of License. This Agreement shall constitute a revocable license in favor of the Association, and the Association’s consultants, for the limited purpose(s) of obtaining the Phase I and the Phase II (if applicable) contemplated by this Agreement. The license contemplated hereby shall automatically be revoked upon the termination of this Agreement.
Agreement to Grant Easement. If VECDD determines, based on the Phase I and/or the Phase II (if applicable), that the Property is suitable for an irrigation well as requested by the Association, VECDD and the Association shall work together in good faith to agree upon the terms and conditions of an easement agreement pursuant to which: (i) VECDD will grant the Association an easement so that the Association will construct, operate and maintain an irrigation well on the Property at the Association’s expense; (ii) the plans for the construction of the irrigation well shall be subject to VECDD’s prior written approval which shall not be unreasonably withheld, conditioned or delayed; and (iii) the parties shall agree to such other terms and conditions as may be mutually agreeable in connection with the irrigation well contemplated hereby.
Indemnification. The Association agrees to indemnify, protect, defend and hold VECDD harmless from and against any and all claims, demands, causes of action, suits, judgments, costs and expenses (including, without limitation, reasonable attorneys’ fees and court costs), of any nature whatsoever, resulting from or arising out of the Association’s exercise of the rights granted under this Agreement, including without limitation the conducting of the Phase I and the Phase II (if applicable) by or on behalf of the Association, unless such damage or injury shall have been due to the gross negligence or willful misconduct of VECDD. Additionally, the Association shall promptly restore any damage to the Property caused by the Phase I or the Phase II contemplated hereby. The provisions of this Section shall survive the expiration or earlier termination of this Agreement.
Term of Agreement. This Agreement shall become effective as of the Effective Date and, unless otherwise provided herein, shall terminate on the date that is two hundred ten (210) days after the Effective Date. Notwithstanding the foregoing, the Association may terminate this Agreement at any time if the Association determines that the Property is not suitable for the construction, operation and maintenance of an irrigation well as intended by the Association. Additionally, VECDD may terminate this Agreement upon written notice to the Association if VECDD has not received a copy of the Phase I (together with the certification or reliance letter contemplated above) within ninety (90) days after the Effective Date.
Remedies. If the Association defaults under any term, provision, condition or obligation set forth in this Agreement, and such default continues for a period of ten (10) days after written notice from VECDD alleging such default, VECDD may exercise any remedy available to VECDD at law or in equity on account of the Association’s default.

Notices. All notices, demands, consents and approvals which may or are required or permitted to be given by either party to the other hereunder shall be in writing and shall be deemed to have been fully given when delivered personally, sent by a nationally recognized overnight courier service for next day or overnight delivery, or sent by United States Mail, certified or registered, return receipt requested, postage prepaid, in any event addressed to the applicable recipient at the address provided in the introductory paragraph of this Agreement.
Miscellaneous.
This Agreement supersedes all prior discussions and agreements between the parties with respect to the matters contemplated by this Agreement. This Agreement contains the sole and entire understanding between the parties with respect to the matters contemplated by this Agreement, and all promises, inducements, offers, solicitations, agreements, representations and warranties heretofore made between the parties, if any, are merged into this Agreement.
No delay or omission of any party hereto in the exercise of any right accruing upon any breach or default of the other party shall impair such right or be construed to be a waiver thereof, and each such right may be exercised at any time during the continuance of such a breach or default. A waiver by any party hereto of a breach of, or default in, any provision of this Agreement by the other party shall not be construed to be a waiver of any subsequent breach of or default in the same or any other provision of this Agreement.
No breach of or default in the provisions of this Agreement shall entitle any party to cancel, rescind or otherwise terminate this Agreement or any of the rights and obligations declared hereunder, but such limitation shall not affect, in any manner, any of the other rights or remedies which any party may have hereunder and/or at law or in equity by reason of any breach of or default in the provisions of this Agreement. Except as may be expressly limited by the terms of this Agreement, all rights, powers and privileges conferred hereunder shall be cumulative and not restrictive of those provided at law or in equity.
If any provision of this Agreement, or a portion thereof, or the application thereof to any person or circumstance, shall, to any extent be held invalid, inoperative or unenforceable, the remainder of this Agreement, or the application of such provision or portion thereof to any persons or circumstances, shall not be affected thereby. Each provision of this Agreement shall be valid and enforceable to the fullest extent permitted by law.
This Agreement shall be construed and governed in accordance with the laws of the State of Florida.
This Agreement may be executed electronically and in counterparts, each of which shall be deemed an original, and all of which shall constitute one agreement.
The effective date of this Agreement (the “Effective Date”) shall be the date that this Agreement is last executed by the Association or VECDD, as indicated beneath their respective signatures below.

IN WITNESS WHEREOF, VECDD and the Association have entered into this Agreement as of the Effective Date.

VECDD:	Association:
VIERA EAST COMMUNITY	VIERA EAST GOLF COURSE DISTRICT
DEVELOPMENT DISTRICT,	ASSOCIATION, INC.,
a special purpose government organized under	a Florida not for profit corporation Chapter 190, Florida Statutes
By:	District Manager, Governmental	By: 	 Management Services – Central Florida,
LLC, a Florida limited liability company	Print Name: 	

By: 		Title: 	
Print Name: 		Date: 	
Title: 	
Date: 	

EXHIBIT “A”
(The Property)

Section B

Scope of Work: Drawings and Permitting
Defining Project Deliverables and Approval Requirements

Introduction
This document outlines the scope of work related to the development of project drawings and the permitting process. This Contractor will coordinate with the owners Architect. All fees required by the Architect will be paid by the owner.
Preparation of Project Drawings
Architectural Drawings: Develop comprehensive floor plans, elevations, sections, and detailed drawings reflecting the design intent and compliance with applicable codes.
Structural Drawings: Provide detailed structural plans, including foundation, framing, and support systems, with calculations as required.
MEP Drawings: Prepare mechanical, electrical, and plumbing systems layouts, including schematics, schedules, and specifications.
Civil Drawings: Include site plans, grading, drainage, and utility layouts as necessary for the project’s location.
Revisions and Coordination: Revise drawings based on stakeholder feedback and coordinate between disciplines to ensure fully integrated documents.
Permitting Process
Research and Identification: Identify all required permits and approvals based on project scope, location, and jurisdictional regulations.
Document Preparation: Assemble all documents, including drawings, calculations, and application forms, necessary for permit submission.
Submission to Authorities: Submit complete permit packages to relevant local, state, and federal agencies as required.
Permit Acquisition: Track the status of all permit applications and obtain final approvals prior to the start of construction.

Deliverables
Full set of signed and sealed construction drawings (digital and/or hard copy as required)
Permit application packages and correspondence records
Documentation of all permit approvals and required revisions
Final permit certificates for project file
Schedule and Coordination
Establish a project timeline for drawing production, review cycles, and permitting submissions
Coordinate with consultants, contractors, and regulatory agencies to ensure timely approvals
Conduct regular meetings to review progress and address issues related to drawings and permitting
Exclusions
Work not expressly related to the preparation of drawings and permitting is excluded unless otherwise specified in supplemental agreements.
Fees for permit applications, impact fees, or other government charges are not included unless stated.

Builder Fee for this Scope of Work is $5,000.00

Section VI

Section A

November 7, 2025

Dear Board Members, Jim and Jason,
Thank you for all that you do for the VECDD, our residents and customers. I appreciate that you all care deeply about our organization and how we serve the community.
I also need to let you know that I was not happy with the logo decision process last night because the logo decision was clearly on the agenda, but the Board did not have access to any of the prior logos that we had discussed and directed in prior meetings. Ron had the logos printed from 2 meetings ago, and none of the most recent versions of the logos were in our package or printed for us. I think this led to a longer discussion than necessary and a poor decision.
The logos that were not in our Board package were professionally designed. Professional design includes:
Horizonal and vertical and sometimes square versions of the logo, so that it can be used to appropriate brand digital spaces and printed items.
A branding color palette with Pantone and/or RGB/HEX values that can be used for print and digital.
Showing how the branding will look in various places and items that will be branded, including Web site, and social media post/ad, apparel and merchandise.
I have made it clear that I do not agree with the logo decision. For the record, I think this decision will not serve us well in the years to come. I don’t think the crane represents Viera, since they are
everywhere in Central Florida. They are not unique to our golf course. As I said last night, I think we should update the Viera V logo, or use one of the other V logos that we’ve been working on these past months.
I don’t think we have to emulate other golf courses; we can carve our own path and other golf courses will likely follow us. As a public community golf course we have become a best case example and a source of pride for our community…we have become a leader and can chart our own path.
I agree that staff buy-in is important. If we firmly believe we should move forward with this logo, I will be asking to see a professional approach that includes all of the numbered items above. For our next
meeting, I want to see variations of the logo that address all three points above. Sincerely,
Jennifer De Vries
Chairwoman of the Board of Supervisors
Viera East Community Development District

Section B

Viera East CDD Action Items 11/20/2025

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

1	
Park Improvements	
Moller/Webb	
Ongoing	
2/22/24			
Sign Approved, Awaiting BC Approval	

2	
VEGDA Well Agreement	
Showe/Moller	
Ongoing	
9/11/25			
On Agenda for Approval	

3	Clubhouse Improvements - Sim/Deck	
Moller	
Ongoing	
11/6/25			
Design Proposal on Agenda	

Updated 11/13/25

Section VIII

Section A

Viera East	
Community Development Districy	
Check Register Summary	
November 1, 2025 through November 14, 2025	

Fund	Date	Check #'s	Amount	

General Fund			
11/06/25	5660-5668	$	23,333.96	
10/02/25	5669-5674	$	1,412.81	

Sub-Total	$	24,746.77	

Capital Reserve			
11/13/25	214	$	48,841.88	

Sub-Total	$	48,841.88	
Golf Course

11/06/25	33067-33090	$	44,963.61	
11/06/25	33079 Voided	$	(100.00)	
10/02/25	33091-33107	$	26,828.26	

Sub-Total	$	71,691.87	

Total	$	145,280.52

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#	
11/06/25	00285	10/17/25	2165	202510	340-53800-47300	*	1,800.00	
GRASS	CUTTING	A NEW LIFE LAWN CARE	&	MORE	1,800.00	005660	
- - - -	- - -	-	- - - -	- - - -	-	- - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
11/06/25	00267	10/16/25	25-10-05	202510	340-53800-47900	*	713.90	
30 YARD	ROLLOFF	
BERRY DISPOSAL	713.90 005661
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00306 10/30/25 30910	202510 320-53800-48000	*	330.00
1/6 PAGE AD
10/30/25 30911	202510 320-53800-48000	*	433.50
1/4 PAGE AD
BLUEWATER CREATIVE GROUP, INC.	763.50 005662
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00040 10/31/25 502859	202510 330-53800-47200	*	11,750.20

ECOR INDUSTRIES, INC.	11,750.20	005663	
- - - -	- - -	-	- - - -	- - - -	-	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
11/06/25	00268	11/04/25	28257	202511	310-51300-32200	*	1,000.00	
AUDIT	FY25	
GRAU AND ASSOCIATES	1,000.00	005664	
- - - -	- - -	-	- - - -	- - - -	-	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	- - - - -	- - -	
11/06/25	00219	10/27/25	26752510	202510	340-53800-46000	*	217.28	
BATTERY	
ROYAL BATTERY DIST, INC.	217.28	005665	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	- - - - -	- - -	
11/06/25	00259	10/25/25	59 VECDD	202510	320-53800-48000	*	2,960.00	
SOCIAL MEDIA MARKETING	
- - - -	- - -	-	- - - -	- - - - -	UNIQUE WEBB CONSULTING
- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	2,960.00
- - - - -	005666
- - -	
11/06/25	00188	10/29/25	32311358	202510 340-53800-54100	*	88.45	
UNIFORMS	
UNIFIRST CORPORATION	88.45	005667	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	- - - - -	- - -	
11/06/25	00131	8/25/25	7872397	202508 310-51300-31900	*	673.43	
TRUSTEE	FEES	
8/25/25	7872397	202508 300-15500-10000	*	3,367.20	
TRUSTEE	FEES	
U.S. BANK	4,040.63	005668	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
11/13/25	00364	10/01/25	92639	202510 310-51300-54000	*	175.00	
SPECIAL	DISTRICT FEE	
FLORIDACOMMERCE, BUREAU OF	BUDGET M	175.00	005669	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- - -	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
11/13/25	00210	11/10/25	42334 NO	202511 340-53800-47300	*	48.23	

MONTHLY SERVICE

2200 CLUBHOUSE DR
VIER --VIERA EAST-- AWOLFE

	11/10/25 42334 NO 202511 340-53800-47300										*							72.34		
	11/10/25 54565 NO 202511 340-53800-43500										*							344.38		
	2300 CLUBHOUSE DR																			
	11/10/25 57086 NO 202511 340-53800-43500										*							28.33		
	4563 BRAYWICK CT																			
	11/10/25 75454 NO 202511 340-53800-47300										*							54.73		
	5240 MURRELL RD																			
	FPL																			548.01	005670	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 00365	11/12/25 11122025 202511 320-53800-54100										*							256.80				
	REIMBURSEMENT																					
	FREDERICK PHILLIPS																			256.80	005671	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 00283	9/11/25 09112025 202509 340-53800-22000										*							189.00				
	REIMBURSE																					
	HARVEY MEISTER																			189.00	005672	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 00190	10/31/25 420349	202510 340-53800-46000										*							72.15				
	NAPA GAL 15W40																					
	NAPA AUTO PARTS																			72.15	005673	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 00188	11/05/25 32311368 202511 340-53800-54100										*							171.85				
	UNIFORMS																					
	UNIFIRST CORPORATION																			171.85	005674	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

2200 CLUBHOUSE DR

TOTAL FOR BANK A	24,746.77
TOTAL FOR REGISTER	24,746.77

VIER --VIERA EAST-- AWOLFE

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/13/25 00101 11/05/25 2125	202511 320-53800-60000	*	48,841.88
4 OPENING SCREEN PERMIT
SHUTTER SHACK HURRICANE PROTECTION	48,841.88 000214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	48,841.88
TOTAL FOR REGISTER	48,841.88

VIER --VIERA EAST-- AWOLFE

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/06/25 01485 10/21/25 92164852 202510 300-14200-10000	*	280.00
HATS
10/23/25 92166104 202510 300-14200-10000	*	1,743.30
GOLF BALLS
10/24/25 92166845 202510 300-14200-10000	*	1,029.00
GOLF BALLS
10/27/25 92167481 202510 300-14200-10000	*	1,389.39
GOLF BALLS
ACUSHNET COMPANY	4,441.69 033067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00091 10/24/25 INV06534 202510 300-14200-10000	*	1,212.38 TOWELS
AHEAD LLC	1,212.38 033068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01560 10/31/25 00123872 202510 330-57200-43100	*	226.98
CYLINDER RENTAL
ARC3 GASES, INC	226.98 033069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01668 10/20/25 64540	202510 390-57200-51160	*	280.00
JANITORIAL SVC
10/27/25 64837	202510 390-57200-51160	*	280.00
JANITORIALS SVCS
BREVARD HOME CLEANING	560.00 033070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01689 10/30/25 672851	202510 300-14100-10000	*	113.00
BREAD
BREVARD BAKERS BREAD INC	113.00 033071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01690 11/05/25 11052025 202511 340-57200-51100	*	32.09
REIMBURSEMENT
DARREN GAUS	32.09 033072

11/06/25 01695	10/09/25	
	10/10/25	
	10/14/25	
	10/21/25	
	10/21/25	
	10/24/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8678119	202510 340-57200-51200	*	227.39
STAND BAG
8679860	202510 300-14200-10000	*	395.63
IRONS
8682475	202510 300-14200-10000	*	295.50

	*
*
*		
-	-	-	-	-	-	-	- - -	-	-	-	-	-	

SRZ ZXI

8689966	202510 350-57200-51300
RANGE BALLS
8690014	202510 300-14200-10000
LAUNCHER
8697338	202510 300-14200-10000
CAPS

1,206.00
532.57
226.00

DUNLOP SPORTS AMERICAS	2,883.09 033073

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

- - - - - - - - - - - - -

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/06/25 01340 10/23/25 0225332- 202510 390-57200-46000	*	1,204.68
EP-200
EASY PICKER GOLF PRODUCTS, INC.	1,204.68 033074
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01681 10/21/25 15989039 202510 320-57200-54210	*	146.93
SECURITY
EVERON, LLC	146.93 033075
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01196 11/04/25 94476629 202511 350-57200-46300	*	304.75
RXV KEYS
E-Z-GO A TEXTRON COMPANY	304.75 033076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00097 10/22/25 505272	202510 340-57200-42600	*	1,076.26
SCORECARD
GOLF ASSOCIATES SCORECARD COMPANY	1,076.26 033077

340-57200-54100	*	100.00	
340-57200-54100	V	100.00-	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01526 10/29/25 10292025 202510
REIMBURSEMENT 10/29/25 10292025 202511
REIMBURSEMENT
JIM MOLLER	.00 033078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 01658 10/30/25 25666	202510 320-57200-46000	*	148.50
REPLACE BOLTS
LACY'S LOCKSMITH	148.50 033079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00808 10/30/25 10302025 202510 330-57200-12000	*	797.00
PETTY CASH OFFICE
10/30/25 10302025 202510 320-57200-51200	*	43.00
PETTY CASH OFFICE
PETTY CASH	840.00 033080
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00808 10/31/25 10312025 202510 330-57200-12000	*	744.00
PETTY CASH
PETTY CASH	744.00 033081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 00315 10/28/25 762936	202510 390-57200-51100	*	230.16

300-15500-10000	*	690.47	
390-57200-51100	*	219.01	
300-15500-10000	*	657.01	

FLAGS 1 MONTH
10/28/25 762936	202510
FLAGS 3 MONTHS
10/28/25 762962	202510
FLAGS 1 MONTH
10/28/25 762962	202510
FLAGS 3 MONTHS
PRESTIGE FLAG INC	1,796.65 033082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS	AMOUNT	....CHECK..... AMOUNT	#	
11/06/25 00626	11/04/25 2023161	202509 310-57200-31500
SHUTTS & BOWEN LLP		*	5,207.00	
5,207.00 033083	
- - - - - - - - 11/06/25 01210	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/25 70075334 202511 320-57200-51000
STAPLES ADVANTAGE	- - -	- - - - - - - -
*	- - - - - -	- - - - - - - -

63.38 033084	
- - - - - - - - 11/06/25 00130	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/28/25 72239898 202510 300-14100-10200
10/28/25 72239898 202510 300-14100-10000	- - -	- - - - - - - -
*
*	- - - - - -

1,492.31	- - - - - - - -	
	FOOD
10/28/25 72239898 202510 330-57200-43100		*	6.50		
	FUEL
11/01/25 72241064 202511 300-14100-10200		*	250.74		
	BEVERAGE
11/01/25 72241064 202511 330-57200-51025		*	389.88		
	KITCHEN
11/01/25 72241064 202511 300-14100-10000		*	1,970.49		
	FOOD
11/01/25 72241064 202511 330-57200-43100		*	6.50		
	FUEL
11/04/25 72241529 202511 300-14100-10000		*	2,826.99		
	FOOD
11/04/25 72241529 202511 330-57200-51050		*	137.79		
	PAPER
11/04/25 72241529 202511 330-57200-43100		*	6.50		

- - - - - - - -	FUEL
SYSCO
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	
- - -	
- - - - - - - -	
- - - - - -	7,431.27 033085
- - - - - - - -	
11/06/25 01512	10/28/25 22229389 202510 390-57200-54600
10/28/25 22229389 202510 350-57200-46100		*
*	242.06
10,784.30		
	RENT
10/28/25 22229389 202510 390-57200-54600		*	253.59		
	RENT
10/28/25 22229389 202510 350-57200-46100		*	492.60		
	RENT
10/29/25 2229819	202510 390-57200-54600		*	1,065.98		
	RENT
THE HUNTINGTON NATIONAL BANK				12,838.53 033086	
- - - - - - - - 11/06/25 01672	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/31/25 18778762 202510 320-57200-54500
TPX COMMUNICATIONS	- - -	- - - - - - - -
*	- - - - - -	- - - - - - - -

453.68 033087	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - -	- - - - - - - -	- - - - - -	- - - - - - - -	
	VIER --VIERA EAST-- AWOLFE					

ATTORNEY FEES

OFFICE SUPPLIES

63.38

BEVERAGE

343.57

RENT

TELEPHONE

453.68

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
11/06/25 01588	10/31/25 10904	202510 390-57200-47500
TURF SOLUTIONS OF FLORIDA INC		*		1,728.00	
1,728.00 033088	
- - - - - - - - 11/06/25 00807	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/29/25 32311358 202510 390-57200-54100
UNIFIRST CORPORATION	- -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

179.53 033089	
- - - - - - - - 11/06/25 00068	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/27/25 9308076- 202511 320-57200-34100
10/27/25 9308369- 202511 390-57200-47900	- -	- - - -
*
*	- - - - -	- - - - -

232.77	- - - - - - - -	
	6 YARD DUMPSTER
WASTE MANAGEMENT					1,231.22 033090	
- - - - - - - - 11/13/25 01654	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/11/25 1876193	202511 320-57200-51100
ALSCO	- -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

153.74 033091	
- - - - - - - - 11/13/25 01560	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/11/25 00124159 202511 330-57200-43100
ARC3 GASES, INC	- -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

163.92 033092	
- - - - - - - - 11/13/25 01668	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/03/25 65253	202511 390-57200-51160
BREVARD HOME CLEANING	- -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

280.00 033093	
- - - - - - - - 11/13/25 01689	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/06/25 672882	202511 300-14100-10000
11/08/25 672895	202511 300-14100-10000	- -	- - - -
*
*	- - - - -	- - - - -

108.00	- - - - - - - -	
- - - - - - - -	BREVARD BAKERS BREAD INC
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - -	- - - - -	- - - - -	221.00 033094
- - - - - - - -	
11/13/25 00850	11/13/25 2522305N 202511 300-15500-10000
11/13/25 2617168N 202511 300-15500-10000		*
*		2,366.61
487.80		
	2617168 NOV25
BREVARD COUNTY TAX COLLECTOR					2,854.41 033095	
- - - - - - - - 11/13/25 01388	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/11/25 AR143021 202511 390-57200-54600
DEX IMAGING	- -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

117.51 033096	
- - - - - - - - 11/13/25 00035	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/10/25 33189 NO 202511 330-57200-43000
11/10/25 33189 NO 202511 340-57200-43000	- -	- - - -
*
*	- - - - -	- - - - -

701.86	- - - - - - - -	
	2300 CLUBHOUSE DR						

RIGHTLLINE

UNIFORMS

179.53

8 YARD DUMPSTER

998.45

MATS

153.74

GASES

163.92

JANITORIAL SVCS

280.00

BREAD BREAD

113.00

22522305 NOV25

PRINTER LEASE

117.51

2300 CLUBHOUSE DR

701.86

VIER --VIERA EAST-- AWOLFE

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/10/25 45156 NO 202511 390-57200-43000	*	3,280.63
5250 MURRELL RD
11/10/25 45156 NO 202511 300-11500-10000	*	820.16
5250 MURRELL RD
11/10/25 52104 NO 202511 330-57200-43000	*	750.11
2300 CLUBHOUSE DR
FPL	6,254.62 033097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/13/25 00587 11/06/25 16888406 202511 390-57200-46110	*	837.84
GASOLINE
11/06/25 16888406 202511 300-13100-10000	*	412.66
GASOLINE
11/06/25 16888407 202511 390-57200-46110	*	315.59
DIESEL
11/06/25 16888407 202511 300-13100-10000	*	155.44

GLOVER	OIL	COMPANY	INC		
- - - - - - - - - - - - -	- -	- - - -	- -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	

DIESEL

- - - - - - - - - - - - - - - - -
11/13/25 00564 11/03/25 55559
T-ANGLE 11/03/25 55559
T-ANGLE

1,721.53 033098

202511	390-57200-47300	*	1,134.17	
202511	300-15500-10000	*	5,670.83	

- - - - - - - -

GOLF SPECIALTIES, INC.	6,805.00 033099

11/13/25 01693	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	
	10/29/25	

300-13100-10000	*	30.92	
300-13100-10000	*	74.68	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10292025 202510
NUTS AND BOLTS 10292025 202510

202510 300-13100-10000	*	27.91	
202510	300-13100-10000	*	35.78	
202510	300-13100-10000	*	136.08	
202510	300-13100-10000	*	33.32	

CLEANING PRODUCTS 10292025
PVC 10292025
GLASSES 10292025
PAINT 10292025
2X4
10292025 202510 300-13100-10000	*	19.87
BATTERIES
10292025 202510 300-13100-10000	*	25.88

202510	300-13100-10000	*	1.47	
202510	300-13100-10000	*	19.98	
202510	330-57200-46000	*	104.21	

GFCI 10292025
SCREWS 10292025 SHOVEL 10292025
SUPPLIES
VIER --VIERA EAST-- AWOLFE

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	10/29/25	10292025 202510 300-13100-10000	*	54.97			
	SHOCKWAVE
HOME DEPOT CREDIT SERVICES														565.07	033100	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- -	- -	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 01658	11/05/25 25680	202511 320-57200-46000						*						450.00				
	REPLACE DOOR CLOSER																
	LACY'S LOCKSMITH														450.00	033101	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- -	- -	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 01700	11/05/25 0280562	202511 330-57200-51100						*						350.00				
	ICE																
		LEE'S ICE																			350.00	033102	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	- -	- -	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 00603	11/05/25 217960	202511 390-57200-46000											*						50.94				
	STARTER	REWIND ASSY																					
		ROCKLEDGE MOWER & SERVICE														50.94	033103	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- -	- -	-	-	-	-	- - - -	-	- - - -	- - -	
11/13/25 01334	11/04/25 16027971	202511 390-57200-47300						*						23.84				

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

DIVOT SAND 50LB

SITEONE LANDSCAPE SUPPLY, LLC	23.84 033104

11/13/25 00130	11/07/25	
	11/07/25	
	11/07/25	
	11/07/25	
	11/11/25	
	11/11/25	
	11/11/25	
	11/11/25	

202511	300-14100-10000	*	977.57	
202511	300-14100-10200	*	239.96	
202511	330-57200-51050	*	45.95	
202511	330-57200-43100	*	6.50	
202511	300-14100-10000	*	2,825.50	
202511	300-14100-10200	*	813.12	
202511	320-57200-51100	*	575.62	
202511	330-57200-43100	*	6.50	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
72242098
FOOD 72242098
BEVERAGE 72242098
PAPER 72242098
FUEL 72242820
FOOD 72242820
BEVERAGE 72242820
G/C 72242820
FUEL
SYSCO	5,490.72 033105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/13/25 00807 11/05/25 32311368 202511 390-57200-54100	*	179.53
UNIFORMS
UNIFIRST CORPORATION	179.53 033106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/13/25 00117 10/31/25 41310463 202510 390-57200-46000	*	177.03
OIL FILTER
11/06/25 41312086 202511 390-57200-46000	*	969.40
ROLLER
WESCOTURF INC.	1,146.43 033107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	71,691.87 VIER --VIERA EAST-- AWOLFE

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	71,691.87

VIER --VIERA EAST-- AWOLFE

Section B

Viera East	
Community Development District	

Unaudited Financial Reporting	
October 31, 2025	

Table of Contents

1

2-4

5-7

8

	Balance Sheet

	General Fund

	Month to Month - General Fund

	Assessment Receipt Schedule

9-16	
17-22	

	Golf Course, Pro Shop & Restaurant

	Month to Month - Golf Course, Pro Shop & Restaurant

23		Capital Reserve

24	
25	

	Capital Reserve Check Register

	Debt Service Series 2020

26		Capital Projects Series 2020

Viera East	
Community Development District	
Combined Balance Sheet	
October 31, 2025	

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

$  144,470	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	25,722	
$	-	
$	-	

$	-	
$	351,581	
$	-	
$	-	
$	14,443	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	

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

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

$	386,836	
$	-	
$	48,207	
$	99	
$	-	
$	-	
$	-	
$	14,400	
$	-	
$	165,104	
$	43,966	
$	42,514	

$	531,306	
$	351,581	
$	48,207	
$	99	
$	14,443	
$	-	
$	-	
$	14,400	
$	-	
$	190,826	
$	43,966	
$	42,514	

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)	

$  220,977

$	1,118,482	$	-	$

-	$	307,248	$

1,646,706

$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	287,186	
$	56,546	
$	6,588	
$	107,469	
$	-	

	
$	287,186	
$	56,546	
$	6,588	
$	107,469	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	240,505	
$	97	
$	138,097	
$	-	
$	-	

$	-	
$	-	
$	-	
$	65,757	
$	-	

$	-	
$	-	
$	-	
$	-	
$  1,779,589	

$	240,505	
$	97	
$	138,097	
$	65,757	
$	1,779,589	

Total Assets	$  391,169	$  1,484,505	$  378,698	$	65,757	$ 3,245,751	$	5,565,880	
Liabilities	
Accounts Payable	$	21,833	$	-	$	-	$	-	$	38,483	$	60,316	
Accrued Expenses	$	1,252	$	-	$	-	$	-	$	1,028	$	2,280	
Deferred Revenue - Season Advance	$	-	$	-	$	-	$	-	$	59,139	$	59,139	
Deferred Revenue - Special Assessment O&M $	-	$	-	$	-	$	-	$	16,719	$	16,719	
Deferred Revenue - Special Assessment Debt	$	-	$	-	$	-	$	-	$	(16,719)	$	(16,719)	
Due to General Fund	$	-	$	-	$	-	$	-	$	-	$	-	
Due to Golf Course	$	14,400	$	-	$	-	$	-	$	-	$	14,400	
Due to Debt Service	$	-	$	-	$	-	$	-	$	-	$	-	
Due to Capital Reserve	$	-	$	-	$	-	$	14,443	$	-	$	14,443	
Accrued Interest Payable	$	-	$	-	$	-	$	-	$	24,459	$	24,459	
Accrued Principal Payable	$	-	$	-	$	-	$	-	$	45,417	$	45,417	
Accrued Payroll Payable	$	15,006	$	-	$	-	$	-	$	55,656	$	70,662	
Notes Payable	$	-	$	-	$	-	$	-	$	766,826	$	766,826	
Sales Tax Payable	$	-	$	-	$	-	$	-	$	25,125	$	25,125	
Event Deposits	$	-	$	-	$	-	$	-	$	-	$	-	
Bonds Payable - Series 2012	$	-	$	-	$	-	$	-	$  1,065,000	$	1,065,000	
Bond Discount	$	-	$	-	$	-	$	-	$	(4,294)	$	(4,294)	
Deferred Loss	$	-	$	-	$	-	$	-	$	(35,353)	$	(35,353)	

Total Liabilites	$	52,491	$	-	$	-	$	14,443	$ 2,041,486	$	2,108,420	
Fund Balance	
Nonspendable	
Prepaid Items	$	25,722	$	-	$	-	$	-	$	-	$	25,722	
Restricted for	
Debt Service - Series 2020	$	-	$	-	$	378,698	$	-	$	-	$	378,698	
Capital Projects - Series 2020	$	-	$	-	$	-	$	51,314	$	-	$	51,314	
Assigned for	
Capital Reserves	$	-	$	1,484,505	$	-	$	-	$	-	$	1,484,505	
Unassigned	$  312,956	$	-	$	-	$	-	$  1,204,265	$	1,517,221	

Total Fund Balances	$  338,678	$  1,484,505	$  378,698	$	51,314	$ 1,204,265	$	3,457,460	

Total Liabilities & Fund Balance	$  391,169	$	1,484,505	$	378,698	$	65,757	$  3,245,751	$	5,565,880

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Revenues		
Maintenance Assessments	$ 1,378,973	
Golf Course Administrative Services	$	56,280	
Miscellaneous Revenue - Marketing	$	10,000	
Interest Income	$	5,000	

	
$  114,914	
$	4,690	
$	833	
$	417	

	
$	-	
$	4,690	
$	-	
$	802	

	
$	(114,914)	
$	-	
$	(833)	
$	385	

Total Revenues	$1,450,253	$ 120,854	$5,492	$	(115,363)	

Expenditures					
General & Administrative					
Supervisors Fees	$	30,519	$	2,543	$	1,272	$	1,272	
Engineering Fees	$	5,000	$	417	$	-	$	417	
Attorney's Fees	$	20,000	$	1,667	$	-	$	1,667	
Dissemination	$	1,082	$	90	$	90	$	(0)	
Trustee Fees	$	6,160	$	513	$	337	$	177	
Annual Audit	$	15,022	$	1,252	$	1,252	$	(0)	
Collection Agent	$	2,575	$	215	$	215	$	(0)	
Management Fees	$  118,700	$	9,892	$	9,892	$	(0)	
Postage	$	2,000	$	167	$	5	$	162	
Printing & Binding	$	2,500	$	208	$	-	$	208	
Insurance - Liability	$	12,804	$	1,067	$	904	$	163	
Legal Advertising	$	2,500	$	208	$	-	$	208	
Other Current Charges	$	1,200	$	100	$	56	$	44	
Office Supplies	$	2,000	$	167	$	41	$	125	
Dues & Licenses	$	175	$	175	$	175	$	-	
Information Technology	$	4,972	$	414	$	414	$	(0)	
Total General & Administrative	$ 227,208	$	19,094	$	14,652	$	4,442	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Operations & Maintenance

Operating Expenditures		
Salaries	$  187,425	
Administration Fee	$	1,508	
FICA Expense	$	14,338	
Health Insurance	$	5,250	
Workers Compensation	$	4,169	
Unemployment	$	1,119	
Retirement Contribution	$	5,061	
Other Contractual	$	10,000	
Marketing - Lifestyle/Amenities	$  116,000	
Training	$	500	

$	15,619	
$	126	
$	1,195	
$	438	
$	347	
$	93	
$	422	
$	833	
$	9,667	
$	42	

$	16,799	
$	73	
$	1,805	
$	109	
$	373	
$	-	
$	-	
$	655	
$	8,097	
$	-	

$	(1,181)	
$	52	
$	(610)	
$	328	
$	(25)	
$	93	
$	422	
$	179	
$	1,570	
$	42	

Subtotal Field Expenditures	$ 345,370	$	28,781	$	27,911	$	869	

Maintenance Expenditures		
Canal Maintenance	$	14,000	
Lake Bank Restoration	$  164,000	
Lake Bank Education Project	$	3,000	
Environmental Services	$	10,000	
Water Management System	$  148,622	
Midge Control	$	8,000	
Contingencies	$	7,500	
Fire Line Management	$	3,500	
Basin Repair	$	3,000	

$	1,167	
$	13,667	
$	250	
$	833	
$	12,385	
$	667	
$	625	
$	292	
$	250	

$	-	
$	-	
$	-	
$	-	
$	11,750	
$	-	
$	50	
$	-	
$	-	

$	1,167	
$	13,667	
$	250	
$	833	
$	635	
$	667	
$	575	
$	292	
$	250	

Subtotal Maintenance Expenditures	$ 361,622	$	30,135	$	11,800	$	18,335	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Grounds Maintenance Expenditures		
Salaries	$  244,367	
Bonus Program	$	-	
Administrative Fees	$	2,840	
FICA	$	18,694	
Health Insurance	$	34,538	
Workers Compensation	$	5,436	
Unemployment	$	2,608	
Retirement Contribution	$	6,682	
Telephone	$	6,000	
Utilities	$	8,020	
Property Appraiser	$	2,100	
Insurance - Property	$	3,711	
Repairs	$	25,000	
Fuel	$	18,000	
Park Maintenance	$	35,000	
Sidewalk Repair	$	15,000	
Chemicals	$	4,000	
Contingencies	$	10,000	
Refuse	$	18,000	
Office Supplies	$	2,500	
Uniforms	$	4,000	
Fire Alarm System	$	500	
Rain Bird Pump System	$	-	
Park Materials	$	10,000	
Bay Hill Flow Way Maintenance	$	20,000	

	
$	20,364	
$	-	
$	237	
$	1,558	
$	2,878	
$	453	
$	217	
$	557	
$	500	
$	668	
$	175	
$	309	
$	2,083	
$	1,500	
$	2,917	
$	1,250	
$	333	
$	833	
$	1,500	
$	208	
$	333	
$	42	
$	-	
$	833	
$	1,667	

	
$	11,261	
$	-	
$	176	
$	1,347	
$	3,050	
$	278	
$	-	
$	-	
$	710	
$	331	
$	-	
$	332	
$	2,944	
$	1,241	
$	4,568	
$	-	
$	-	
$	301	
$	1,335	
$	-	
$	444	
$	-	
$	-	
$	-	
$	-	

	
$	9,103	
$	-	
$	60	
$	210	
$	(172)	
$	175	
$	217	
$	557	
$	(210)	
$	337	
$	175	
$	(23)	
$	(861)	
$	259	
$	(1,651)	
$	1,250	
$	333	
$	533	
$	165	
$	208	
$	(111)	
$	42	
$	-	
$	833	
$	1,667	

Subtotal Grounds Maintenance Exp.	$ 496,995	$	41,416	$	28,318	$	13,099	

Total Operations & Maintenance	$1,203,988	$ 100,332	$	68,029	$	32,303	

Total Expenditures	$1,431,196	$ 119,427	$	82,681	$	36,745	

Excess (Deficiency) of Revenues over Exp.	$	19,057	$	(77,190)	

Other Financing Sources/(Uses):

Transfer In/(Out) - Capital Reserve	$	(19,058)	

$	(1,588)	$	-	$	1,588

Total Other Financing Sources/(Uses)	$  (19,058)	$	(1,588)	$	-	$	1,588	
					
Net Change in Fund Balance	$	(0)		$  (77,190)		
					
Fund Balance - Beginning	$	-		$ 415,867		
					
Fund Balance - Ending	$	(0)		$ 338,678		

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	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Golf Course Administrative Service	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,690	
Misc. Revenue - Marketing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest Income	$	802	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	802	

Total Revenues	$	5,492	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,492	

Expenditures														
General & Administrative														
Supervisors Fees	$	1,272	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,272	
Engineering Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Attorney's Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	90	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	90	
Trustee Fees	$	337	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	337	
Annual Audit	$	1,252	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,252	
Collection Agent	$	215	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	215	
Management Fees	$	9,892	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	9,892	
Postage	$	5	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Insurance - Liability	$	904	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	904	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Current Charges	$	56	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	56	
Office Supplies	$	41	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	41	
Dues & Licenses	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Information Technology	$	414	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	414	
Total General & Administrative	$ 14,652	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,652	

Operations & Maintenance

Operating Expenditures														
Salaries	$  16,799	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	16,799	
Administration Fee	$	73	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	73	
FICA Expense	$	1,805	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,805	
Health Insurance	$	109	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	109	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Operating Expenditures Continued
Workers Compensation	$	373  $	-	
$	-	
$	-	
$	
-	$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	373	
Unemployment	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Contractual	$	655  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	655	
Marketing - Lifestyle/Amenities	$	8,097  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,097	
Training	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Operating Exp.	$ 27,911	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	27,911	

Maintenance Expenditures														
Canal Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Bank Restoration	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Bank Education Project	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Environmental Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Water Management System	$  11,750	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,750	
Midge Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	50	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	50	
Fire Line Management	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Basin Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Maintenance Exp.	$ 11,800	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,800	

Grounds Maintenance Expenditures	
Salaries	$  11,261	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,261	
Bonus Program	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Administrative Fees	$	176	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	176	
FICA	$	1,347	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,347	
Health Insurance	$	3,050	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,050	
Workers Compensation	$	278	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	278	
Unemployment	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Telephone	$	710	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	710	
Utilities	$	331	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	331	
Property Appraiser	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Insurance - Property	$	332	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	332	
Repairs	$	2,944	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,944	
Fuel	$	1,241	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,241	
Park Maintenance	$	4,568	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,568	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Grounds Maintenance Exp. Continued	
Sidewalk Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Chemicals	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	301	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	301	
Refuse	$	1,335	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,335	
Office Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	444	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	444	
Fire Alarm System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Rain Bird Pump System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Bay Hill Flow Way Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Grounds Maintenance	$ 28,318	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	28,318	

Total Ops. & Maintenance	$ 68,029	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	68,029	

Total Expenditures	$ 82,681	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	82,681	

Excess (Def.) of Rev. over Exp.	$ (77,190)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(77,190)	

Other Financing Sources/Uses:

Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Total Other Fin. Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$ (77,190)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(77,190)	

Viera East CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

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

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

-	
-	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
TOTAL	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

0%	Net Percent Collected	
$2,613,077.17	Balance Remaining to Collect	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

2,855	
226	
116	

3,803	
266	
88	

948	
40	
(28)	

2,855	
226	
116	

3,803	
266	
88	

948	
40	
(28)	

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

$38	$37	(1)	$38	$37	(1)

Revenues	
Golf Course Revenue	

Greens Fees	$ 2,250,000	
Gift Cards - Sales & (Usage)	$	-	
Season Advance/Trail Fees	$	100,000	
Loyalty Program	$	25,000	
Driving Range	$	87,418	
Golf Lessons	$	15,000	
Miscellaneous Income - Golf Course	$	15,000	
Assessments - Recreation Operating	$	18,239	

$	108,644	
$	(257)	
$	9,215	
$	4,624	
$	5,417	
$	1,050	
$	(2,937)	
$	1,520	

$	141,692	
$	1,042	
$	8,686	
$	2,725	
$	7,850	
$	3,260	
$	2,204	
$	1,520	

$	33,048	
$	1,299	
$	(529)	
$	(1,899)	
$	2,433	
$	2,210	
$	5,140	
$	-	

$	108,644	
$	(257)	
$	9,215	
$	4,624	
$	5,417	
$	1,050	
$	(2,937)	
$	1,520	

$	141,692	
$	1,042	
$	8,686	
$	2,725	
$	7,850	
$	3,260	
$	2,204	
$	1,520	

$	33,048	
$	1,299	
$	(529)	
$	(1,899)	
$	2,433	
$	2,210	
$	5,140	
$	-	

Subtotal Golf Course Revenue	$ 2,510,657	

$	127,276	$  168,978	$  41,703		$	127,276	$	168,978	$	41,703	

$	8,217	

$	11,613	

$	3,396		

$	8,217	

$	11,613	

$	3,396	
$	8,217	$	11,613	$	3,396		$	8,217	$	11,613	$	3,396	

Pro Shop Revenue

Merchandise Sales	$	125,664	

Subtotal Pro Shop Revenue	$  125,664	

Subtotal Restaurant Revenue	$  963,539	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Total Revenues	$ 3,599,861	

Expenditures		
General Expenditures		
Other Contractual Services	$	20,000	
Telephone	$	20,392	
Utilities	$	5,348	
Repairs & Maintenance	$	15,000	
Bank Charges	$	75,000	
Office Supplies	$	4,500	
Operating Supplies	$	12,000	
Dues, Licenses & Subscriptions	$	14,502	
Drug Testing - All Departments	$	500	

$	1,999	
$	986	
$	3,259	
$	1,005	
$	4,276	
$	591	
$	773	
$	849	
$	-	

$	1,155	
$	635	
$	548	
$	459	
$	5,168	
$	250	
$	631	
$	979	
$	-	

$	844	
$	351	
$	2,711	
$	547	
$	(892)	
$	341	
$	142	
$	(130)	
$	-	

$	1,999	
$	986	
$	3,259	
$	1,005	
$	4,276	
$	591	
$	773	
$	849	
$	-	

$	1,155	
$	635	
$	548	
$	459	
$	5,168	
$	250	
$	631	
$	979	
$	-	

$	844	
$	351	
$	2,711	
$	547	
$	(892)	
$	341	
$	142	
$	(130)	
$	-	

$	67,278	$	68,787	$	1,509		$	67,278	$	68,787	$	1,509	
							
$	202,771	$  249,378	$  46,608		$	202,771	$	249,378	$	46,608	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

Restaurant Revenue

Food & Snack Sales	$	466,211	
Beverage Sales	$	37,516	
Beer Sales	$	236,465	
Wine Sales	$	20,463	
Liquor Sales	$	202,884	
Miscellaneous Income - Restaurant	$	-	

$	33,975	
$	3,482	
$	13,966	
$	1,411	
$	14,033	
$	411	

$	31,791	
$	4,412	
$	16,296	
$	2,129	
$	14,159	
$	-	

$	(2,184)	
$	930	
$	2,330	
$	718	
$	126	
$	(411)	

$	33,975	
$	3,482	
$	13,966	
$	1,411	
$	14,033	
$	411	

$	31,791	
$	4,412	
$	16,296	
$	2,129	
$	14,159	
$	-	

$	(2,184)	
$	930	
$	2,330	
$	718	
$	126	
$	(411)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

General Expenditures Continued		
Training, Education & Emp. Relations	$	5,000	
Contractual Security	$	8,400	
IT Services	$	8,400	

$	1,914	
$	59	
$	955	

$	115	
$	147	
$	454	

$	1,799	
$	(88)	
$	502	

$	1,914	
$	59	
$	955	

$	115	
$	147	
$	454	

$	1,799	
$	(88)	
$	502	

Subtotal General Expenditures	$  189,042	

$	16,667	$	10,540	$	6,127

$	16,667	$	10,540	$	6,127

Administrative Expenditures		
Legal Fees	$	1,500	
Arbitrage	$	600	
Dissemination	$	1,103	
Engineering	$	600	
Trustee Fees	$	4,510	
Annual Audit	$	5,278	
Golf Course Administrative Services	$	56,280	
Insurance	$	166,132	
Marketing	$	-	
Property Taxes	$	12,000	

$	-	
$	50	
$	88	
$	-	
$	341	
$	437	
$	4,690	
$	13,046	
$	-	
$	786	

$	-	
$	50	
$	92	
$	-	
$	341	
$	440	
$	4,690	
$	10,782	
$	-	
$	238	

$	-	
$	-	
$	(4)	
$	-	
$	(0)	
$	(3)	
$	-	
$	2,265	
$	-	
$	548	

$	-	
$	50	
$	88	
$	-	
$	341	
$	437	
$	4,690	
$	13,046	
$	-	
$	786	

$	-	
$	50	
$	92	
$	-	
$	341	
$	440	
$	4,690	
$	10,782	
$	-	
$	238	

$	-	
$	-	
$	(4)	
$	-	
$	(0)	
$	(3)	
$	-	
$	2,265	
$	-	
$	548	

Subtotal Administrative Exp.	$  248,003	
		
Total General & Administrative	$  437,044	

$	19,437	$	16,632	$	2,805		$	19,437	$	16,632	$	2,805	
							
$	36,104	$	27,172	$	8,932		$	36,104	$	27,172	$	8,932	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

Operations & Maintenance

Golf Operations Expenditures		
Salaries	$	383,355	
Administrative Fee	$	16,848	
FICA Expense	$	29,327	
Health Insurance	$	10,500	
Workers Compensation	$	7,077	
Unemployment	$	10,935	
Golf Printing	$	4,500	
Utilities	$	18,980	
Repairs	$	3,400	
Pest Control	$	1,300	
Supplies	$	10,000	
Uniforms	$	1,750	
Training, Educ. & Employee Relations	$	2,500	
Cart Lease	$	137,684	
Cart Maintenance	$	5,000	
Driving Range	$	5,000	

$	26,578	
$	1,211	
$	2,033	
$	1,211	
$	419	
$	295	
$	-	
$	1,998	
$	-	
$	-	
$	-	
$	727	
$	710	
$	11,404	
$	-	
$	-	

$	29,142	
$	1,139	
$	3,030	
$	67	
$	626	
$	425	
$	1,176	
$	2,209	
$	-	
$	-	
$	-	
$	831	
$	227	
$	11,404	
$	884	
$	1,206	

$	(2,565)	
$	71	
$	(997)	
$	1,143	
$	(206)	
$	(130)	
$	(1,176)	
$	(211)	
$	-	
$	-	
$	-	
$	(104)	
$	483	
$	-	
$	(884)	
$	(1,206)	

$	26,578	
$	1,211	
$	2,033	
$	1,211	
$	419	
$	295	
$	-	
$	1,998	
$	-	
$	-	
$	-	
$	727	
$	710	
$	11,404	
$	-	
$	-	

$	29,142	
$	1,139	
$	3,030	
$	67	
$	626	
$	425	
$	1,176	
$	2,209	
$	-	
$	-	
$	-	
$	831	
$	227	
$	11,404	
$	884	
$	1,206	

$	(2,565)	
$	71	
$	(997)	
$	1,143	
$	(206)	
$	(130)	
$	(1,176)	
$	(211)	
$	-	
$	-	
$	-	
$	(104)	
$	483	
$	-	
$	(884)	
$	(1,206)	

Subtotal Golf Operations Expenditure	$  648,155		$	46,585	$	52,368	$	(5,783)		$	46,585	$	52,368	$	(5,783)	

Golf Course Maintenance Expenditures	
Salaries	$	497,856	
Administrative Fees	$	6,616	
FICA Expense	$	38,086	
Employee Insurance	$	67,672	

$	38,557	
$	430	
$	2,950	
$	2,938	

$	51,864	
$	552	
$	5,259	
$	4,643	

$  (13,308)	
$	(121)	
$	(2,310)	
$	(1,705)	

$	38,557	
$	430	
$	2,950	
$	2,938	

$	51,864	
$	552	
$	5,259	
$	4,643	

$	(13,308)	
$	(121)	
$	(2,310)	
$	(1,705)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

Golf Course Maintenance Expenditures Continued	
Workers Compensation	$	10,462	
Unemployment	$	6,418	
Utilities/Water	$	32,080	
Repairs	$	48,000	
Restaurant Repairs	$	5,000	
Fuel & Oil	$	35,000	
Pest Control	$	4,600	
Irrigation/Drainage	$	20,000	
Sand and Topsoil	$	26,500	
Flower/Mulch	$	7,000	
Fertilizer	$	175,000	
Seed/Sod	$	10,000	
Trash Removal	$	3,462	
Contingency	$	7,500	
First Aid	$	800	
Operating Supplies	$	15,000	
Training	$	2,500	
Janitorial Supplies	$	1,200	
Janitorial Services	$	13,956	
Soil & Water Testing	$	1,000	
Uniforms	$	11,550	
Equipment Rental	$	4,606	
Equipment Lease	$	243,144	

$	608	
$	80	
$	2,254	
$	2,800	
$	-	
$	2,741	
$	371	
$	1,975	
$	1,245	
$	-	
$	2,768	
$	-	
$	226	
$	-	
$	-	
$	294	
$	-	
$	37	
$	765	
$	-	
$	1,033	
$	48	
$	16,948	

$	1,084	
$	241	
$	803	
$	4,708	
$	104	
$	2,819	
$	-	
$	-	
$	995	
$	-	
$	4,765	
$	-	
$	233	
$	3,922	
$	-	
$	449	
$	232	
$	-	
$	1,120	
$	-	
$	1,111	
$	-	
$	17,765	

$	(477)	
$	(161)	
$	1,451	
$	(1,908)	
$	(104)	
$	(78)	
$	371	
$	1,975	
$	251	
$	-	
$	(1,997)	
$	-	
$	(7)	
$	(3,922)	
$	-	
$	(155)	
$	(232)	
$	37	
$	(355)	
$	-	
$	(78)	
$	48	
$	(817)	

$	608	
$	80	
$	2,254	
$	2,800	
$	-	
$	2,741	
$	371	
$	1,975	
$	1,245	
$	-	
$	2,768	
$	-	
$	226	
$	-	
$	-	
$	294	
$	-	
$	37	
$	765	
$	-	
$	1,033	
$	48	
$	16,948	

$	1,084	
$	241	
$	803	
$	4,708	
$	104	
$	2,819	
$	-	
$	-	
$	995	
$	-	
$	4,765	
$	-	
$	233	
$	3,922	
$	-	
$	449	
$	232	
$	-	
$	1,120	
$	-	
$	1,111	
$	-	
$	17,765	

$	(477)	
$	(161)	
$	1,451	
$	(1,908)	
$	(104)	
$	(78)	
$	371	
$	1,975	
$	251	
$	-	
$	(1,997)	
$	-	
$	(7)	
$	(3,922)	
$	-	
$	(155)	
$	(232)	
$	37	
$	(355)	
$	-	
$	(78)	
$	48	
$	(817)	

Subtotal Grounds Maintenance Exp.	$ 1,295,008		$	79,068	$  102,668	$ (23,600)		$	79,068	$	102,668	$	(23,600)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

Total Operations & Maintenance	$ 1,943,164	

Total Golf Course Revenue	$ 2,510,657	

Merchandise Sales		
Cost of Goods Sold	$	87,965	

Subtotal Merchandise Sales	$	87,965		$	6,506	$	(3,217)	$	9,723		$	6,506	$	(3,217)	$	9,723	

Total Pro Shop Exp.	$	87,965	

Pro Shop Revenue	$  125,664	

$

6,506

$

(3,217)

$	9,723

$

6,506

$

(3,217)

$

9,723

$	8,217	$	11,613	$	3,396

$	8,217	$	11,613	$	3,396

$	6,506	$	(3,217)	$	9,723

$	6,506	$	(3,217)	$	9,723

$	127,276	$	168,978	$	41,703

$	127,276	$  168,978	$  41,703

$	125,653	$	155,036	$	(29,383)

$	125,653	$  155,036	$ (29,383)

Restaurant Expenditures

Restaurant Expenditures		
Restaurant Manager Contract	$	-	
Salaries	$	336,263	
Administrative Fee	$	8,354	
FICA Expense	$	25,724	
Health Insurance	$	14,700	
Workers Compensation	$	7,300	
Unemployment	$	6,882	
Telephone	$	-	
Utilities	$	12,100	
Pest Control	$	1,200	

$	-	
$	31,821	
$	731	
$	3,070	
$	1,529	
$	450	
$	230	
$	-	
$	827	
$	-	

$	-	
$	32,626	
$	696	
$	4,158	
$	988	
$	681	
$	209	
$	-	
$	825	
$	-	

$	-	
$	(804)	
$	36	
$	(1,088)	
$	541	
$	(231)	
$	21	
$	-	
$	2	
$	-	

$	-	
$	31,821	
$	731	
$	3,070	
$	1,529	
$	450	
$	230	
$	-	
$	827	
$	-	

$	-	
$	32,626	
$	696	
$	4,158	
$	988	
$	681	
$	209	
$	-	
$	825	
$	-	

$	-	
$	(804)	
$	36	
$	(1,088)	
$	541	
$	(231)	
$	21	
$	-	
$	2	
$	-	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	
Budget	

Current Month	
Actual	Actual		
10/31/24	10/31/25	Variance	

Year- to - Date	
Actual	Actual		
Thru 10/31/24	Thru 10/31/25	Variance	

Restaurant Expenditures Continued	
Merchant Fees	$	32,208	
Equipment Lease	$	1,750	
Kitchen Equipment/Supplies	$	-	
Paper & Plastic Supplies	$	15,000	
First Aid	$	-	
Operating Supplies	$	23,043	
Delivery/Gas	$	6,780	
Dues & License	$	11,500	

$	2,153	
$	143	
$	1,580	
$	1,385	
$	-	
$	194	
$	476	
$	569	

$	1,770	
$	143	
$	701	
$	402	
$	-	
$	1,077	
$	435	
$	2,054	

$	383	
$	-	
$	879	
$	982	
$	-	
$	(884)	
$	41	
$	(1,485)	

$	2,153	
$	143	
$	1,580	
$	1,385	
$	-	
$	194	
$	476	
$	569	

$	1,770	
$	143	
$	701	
$	402	
$	-	
$	1,077	
$	435	
$	2,054	

$	383	
$	-	
$	879	
$	982	
$	-	
$	(884)	
$	41	
$	(1,485)	

$	45,159	$	46,765	$	(1,606)

$	45,159	$	46,765	$	(1,606)

Subtotal Cost of Goods Sold	$  460,736	

Total Restaurant Expenditures	$  963,539	

Total Restaurant Revenue	$  963,539	

Total Golf & H&E Revenue	$ 3,599,861	

Subtotal Restaurant Expenditures	$  502,803	

Cost of Goods Sold		
Food & Snack Cost	$	265,740	
Beverage Cost	$	33,764	
Beer Cost	$	87,492	
Wine Cost	$	10,846	
Liquor Cost	$	62,894	

$	16,103	
$	3,808	
$	7,345	
$	440	
$	4,739	

$	15,097	
$	3,886	
$	5,583	
$	(590)	
$	3,374	

$	1,006	
$	(78)	
$	1,762	
$	1,030	
$	1,365	

$	16,103	
$	3,808	
$	7,345	
$	440	
$	4,739	

$	15,097	
$	3,886	
$	5,583	
$	(590)	
$	3,374	

$	1,006	
$	(78)	
$	1,762	
$	1,030	
$	1,365	

$	32,435	$	27,350	$	5,085		$	32,435	$	27,350	$	5,085	
							
$	77,594	$	74,115	$	3,479		$	77,594	$	74,115	$	3,479	
							
$	67,278	$	68,787	$	1,509		$	67,278	$	68,787	$	1,509	
							
$	202,771	$  249,378	$  46,608		$	202,771	$	249,378	$	46,608	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

	Current Month		Year- to - Date	
Adopted		Actual	Actual		Actual	Actual	
Budget		10/31/24	10/31/25	Variance		Thru 10/31/24	Thru 10/31/25	Variance	

Total Golf & H&E Expenditures	$ 3,431,712	

Excess (Deficiency) of Rev. over Exp.	$	168,149	

$	(43,086)	$	(3,728)	$	53,857

$	(43,086)	$	(3,728)	$	53,857

$	245,857	$	253,107	$	(7,249)

$	245,857	$  253,107	$	(7,249)

Other Financing Sources/(Uses):

Assessments - Recreation Debt Service	$	560,250	
Interest Income	$	10,000	
Transfer In/(Out) - Capital Reserve	$  (166,149)	
Interest Expense	$	(27,250)	
Principal Expense	$  (545,000)	

$	46,688	
$	1,226	
$	-	
$	(4,438)	
$	(43,333)	

$	46,688	
$	2,294	
$	-	
$	(2,271)	
$	(45,417)	

$	-	
$	1,068	
$	-	
$	2,167	
$	(2,083)	

$	46,688	
$	1,226	
$	-	
$	(4,438)	
$	(43,333)	

$	46,688	
$	2,294	
$	-	
$	(2,271)	
$	(45,417)	

$	-	
$	1,068	
$	-	
$	2,167	
$	(2,083)	

Total Other Financing Sources/(Uses)	$ (168,149)		$	142	$	1,294	$	1,151	
				
Net Change in Fund Balance	$	(0)		$	(42,944)	$	(2,435)	
				
Fund Balance - Beginning	$	-			
				
Fund Balance - Ending	$	(0)			

$	142	$	1,294	$	1,151	
			
$	(42,944)	$	(2,435)		
			
$	639,514	$ 1,206,700		
			
$	596,570	$ 1,204,265		

Viera East	
Community Development District	
Month to Month - Golf Course, Pro Shop & Restaurant	
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Number of Rounds														
Paid Rounds	3,803	-	-	-	-	-	-	-	-	-	-	-	3,803	
Passholder Rounds	266	-	-	-	-	-	-	-	-	-	-	-	266	
Comp Rounds	88	-	-	-	-	-	-	-	-	-	-	-	88	
Revenue per Round														
Paid Rounds	$37	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$37	

Revenues:	
Golf Course Revenue	

Greens Fees	$ 141,692	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	141,692	
Gift Cards - Sales & (Usage)	$	1,042	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,042	
Season Advance/Trail Fees	$	8,686	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,686	
Loyalty Program	$	2,725	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,725	
Driving Range	$	7,850	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,850	
Golf Lessons	$	3,260	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,260	
Misc. Income Golf Course	$	2,204	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,204	
Assessments - Recreation Op.	$	1,520	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,520	

Subtotal Golf Course Revenue	$ 168,978	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  168,978	
Pro Shop Revenue

Merchandise Sales	$  11,613	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,613	

Subtotal Pro Shop Revenue	$  11,613	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,613	
Restaurant Revenue

Food & Snack Sales	$  31,791	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	31,791	
Beverage Sales	$	4,412	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,412	
Beer Sales	$  16,296	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	16,296	
Wine Sales	$	2,129	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,129	
Liquor Sales	$  14,159	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,159	
Misc. Income - Restaurant	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Restaurant Revenue	$  68,787	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	68,787	

Total Revenues	$ 249,378	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  249,378	

Expenditures:														
General Expenditures:														
Other Contractual Services	$	1,155	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,155	
Telephone	$	635	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	635	
Utilities	$	548	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	548	
Repairs & Maintenance	$	459	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	459	
Bank Charges	$	5,168	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,168	
Office Supplies	$	250	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	250	
Operating Supplies	$	631	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	631	
Dues, Licenses & Subscriptions	$	979	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	979	
Drug Testing - All Departments	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Training, Education & Emp. Rel.	$	115	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	115	
Contractual Security	$	147	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	147	
IT Services	$	454	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	454	

Subtotal General Expenditure	$  10,540	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	10,540	

Administrative Expenditures:														
Legal Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Arbitrage	$	50	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	50	
Dissemination	$	92	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	92	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	341	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	341	
Annual Audit	$	440	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	440	
Golf Course Admin. Services	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,690	
Insurance	$  10,782	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	10,782	
Marketing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Taxes	$	238	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	238	

Subtotal Administrative Exp.	$  16,632	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	16,632	

Total General & Admin.	$  27,172	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	27,172	

Operations & Maintenance

Golf Operations Expenditures														
Salaries	$  29,142	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	29,142	
Administrative Fee	$	1,139	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,139	
FICA Expense	$	3,030	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,030	
Health Insurance	$	67	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	67	
Workers Compensation	$	626	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	626	
Unemployment	$	425	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	425	
Golf Printing	$	1,176	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,176	
Utilities	$	2,209	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,209	
Repairs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	831	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	831	
Training, Education & Emp. Rel.	$	227	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	227	
Cart Lease	$  11,404	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,404	
Cart Maintenance	$	884	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	884	
Driving Range	$	1,206	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,206	

Subtotal Operating Exp.	$  52,368	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	52,368	

Golf Course Maintenance Exp.	
Salaries	$  51,864	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	51,864	
Administrative Fees	$	552	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	552	
FICA Expense	$	5,259	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,259	
Employee Insurance	$	4,643	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,643	
Workers Compensation	$	1,084	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,084	
Unemployment	$	241	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	241	
Utilities/Water	$	803	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	803	
Repairs	$	4,708	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,708	
Restaurant Repairs	$	104	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	104	
Fuel & Oil	$	2,819	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,819	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Irrigation/Drainage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Sand and Topsoil	$	995	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	995	
Flower/Mulch	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Fertilizer	$	4,765	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,765	

Golf Course Maintenance Exp. Cont.	
Seed/Sod	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trash Removal	$	233	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	233	
Contingency	$	3,922	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,922	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	449	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	449	
Training	$	232	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	232	
Janitorial Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Janitorial Services	$	1,120	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,120	
Soil & Water Testing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	1,111	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,111	
Equipment Rental	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Equipment Lease	$  17,765	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	17,765	

Subtotal Golf Main. Exp.	$ 102,668	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  102,668	

Total Operations & Mainten.	$ 155,036	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  155,036	

Merchandise Expenditures	
Cost of Goods Sold	$	(3,217)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(3,217)	

Subtotal Merchandise Exp.	$  (3,217)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(3,217)	

Total Pro Shop Exp.	$  (3,217)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(3,217)	

Restaurant Expenditures

Restaurant Expenditures														
Restaurant Manager Contract	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Salaries	$  32,626	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	32,626	
Administrative Fee	$	696	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	696	
FICA Expense	$	4,158	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,158	
Health Insurance	$	988	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	988	
Workers Compensation	$	681	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	681	
Unemployment	$	209	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	209	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Utilities	$	825	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	825	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Restaurant Expenditures Continued	
Merchant Fees	$	1,770	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,770	
Equipment Lease	$	143	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	143	
Kitchen Equipment/Supplies	$	701	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	701	
Paper & Plastic Supplies	$	402	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	402	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	1,077	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,077	
Delivery/Gas	$	435	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	435	
Dues & License	$	2,054	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,054	

Subtotal Restaurant Exp.	$  46,765	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	46,765	

Cost of Goods Sold														
Food & Snack Cost	$  15,097	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	15,097	
Beverage Cost	$	3,886	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,886	
Beer Cost	$	5,583	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,583	
Wine Cost	$	(590)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(590)	
Liquor Cost	$	3,374	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,374	

Subtotal Cost of Goods Sold	$  27,350	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	27,350	

Total Restaurant Exp.	$  74,115	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	74,115	

Total Expenditures	$ 253,107	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  253,107	

Excess (Def.) of Rev. over Exp.	$	(3,728)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(3,728)	

Other Financing Sources/Uses:

Assess. - Recreation Debt Service	$  46,688	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	46,688	
Interest Income	$	2,294	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,294	
Transfer In/(Out) - Cap. Reserve	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest Expense	$	(2,271)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(2,271)	
Principal Expense	$ (45,417)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(45,417)	

Total Other Fin Sources/Uses	$	1,294	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,294	

Net Change in Fund Balance	$  (2,435)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(2,435)	

Cost of Goods Sold as a % of Sales:	
Food & Snack Cost	47.5%	
Beverage Cost	88.1%	
Beer Cost	34.3%	
Wine Cost	-27.7%	
Liquor Cost	23.8%	

Viera East
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending October 31, 2025

	Adopted	Prorated Budget	General Fund	Golf Course	Total Actual	
	Budget	Thru 10/31/25	Allocation	Allocation	Thru 10/31/25	
Revenues						
Interest	$	2,500	$	208	$	1,521	$	2,537	$	4,058	
Total Revenues	$	2,500	$	208	$	1,521	$	2,537	$	4,058	

Expenditures:						
Capital Outlay	$	238,921	$	19,910	$	-	$	54,940	$	54,940	
Truck Maintenance	$	25,000	$	2,083	$	-	$	-	$	-	
Bank Fee	$	-	$	-	$	10	$	16	$	25	
Sign Project	$	20,000	$	1,667	$	-	$	-	$	-	
Vehicle Purchase	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$  283,921	$	23,660	$	10	$	54,956	$	54,965	
						
Excess (Deficiency) of Revenues over Expen	$ (281,421)		$	1,512	$	(52,419)	$	(50,907)	

Other Financing Sources/(Uses)						
Transfer In/(Out) - General Fund	$	19,058	$	1,588	$	-	$	-	$	-	
Transfer In/(Out) - Golf Course	$	166,149	$	13,846	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$  185,206	$	15,434	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	(96,215)	$	15,434	$	1,512	$	(52,419)	$	(50,907)	
						
Fund Balance - Beginning	$ 1,407,203	$1,407,203	$  575,645	$  959,768	$ 1,535,413	
						
Fund Balance - Ending	$ 1,310,989	$1,422,637	$  577,157	$  907,348	$ 1,484,505	

Viera East	
Community Development District	
Capital Reserve Fund	
Capital Outlay Check Register Detail	
For The Period Ending October 31, 2025	

Check	
Date	Fund	Vendor	Detail	Amount	

$	10	
$	10	

10/31/25	General	Regions	Bank Fee
Total General Fund

10/15/25	Golf Course	
10/31/25	Golf Course	
Total Golf Course		

Landirr	
Regions	

Cart Path Project (Hole #17)	
Bank Fee	

$	54,940	
$	16	
$	54,956	

Total	$	54,965

Viera East	
Community Development District	
Debt Service Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	Prorated Budge	Actual	
Budget	Thru 10/31/25	Thru 10/31/25	Variance	

Revenues:		
Assessments - Tax Roll	$	655,615	
Interest	$	5,000	

$	54,635	
$	417	

$	-	
$	1,274	

$	(54,635)	
$	857	

Total Revenues	$  660,615	$	55,051	$	1,274	$  (53,777)	
Expenditures:		
Interest - 11/1	$	75,658	$	-	$	-	$	-	
Principal - 5/1	$	795,000	$	-	$	-	$	-	
Interest - 5/1	$	75,658	$	-	$	-	$	-	
Total Expenditures	$  946,315	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expen	$  (285,700)	$	1,274	
Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
		
Net Change in Fund Balance	$ (285,700)	$	1,274	
		
Fund Balance - Beginning	$  379,668	$  377,424	
		
Fund Balance - Ending	$	93,968	$  378,698	

Viera East	
Community Development District	
Capital Projects Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending October 31, 2025	

Adopted	Prorated Budget	Actual	
Budget	Thru 10/31/25	Thru 10/31/25	Variance	

Revenues		
Interest	$	-	

$	-	$

221	$

221

Total Revenues	$	-	$	-	$	221	$	221	

Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expen	$	-	$	221	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$	-	$	-

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

Net Change in Fund Balance	$	-	$	221	
		
Fund Balance - Beginning	$	-	$	51,093	
		
Fund Balance - Ending	$	-	$	51,314