Viera East
Community Development District Agenda
April 22, 2026

Agenda

Viera East
Community Development District
219 E. Livingston St. Orlando, FL 32801
Phone: 407-841-5524
April 16, 2026 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, April 23, 2026, 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 March 26, 2026, Board of Supervisors Meeting
New Business
Old Business
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Lifestyle/ Marketing Report
Restaurant Report
Treasurer’s Report
Approval of Check Register
Balance Sheet and Income Statements
Supervisor’s Requests
Adjournment

Minutes

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, March 26, 2026 at 6:30 p.m. at Faith Lutheran Church, 5550 Faith Drive, Viera, Florida.
Present and constituting a quorum were:

Jennifer DeVries	Chair
Rob Dale	Vice Chair
Bill Macheras	Treasurer
Ron Rysztogi	Assistant Secretary
Denise Yelvington	Assistant Secretary Also present were:
Jason Showe	District Manager
Jim Moller	Golf Maintenance Superintendent

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 6:30 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public Comment Period
Mr. Showe: We have no members of the public here to provide comments.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the February 26,
2026, Board of Supervisors Meeting
Mr. Showe: We have the minutes of the February 26th meeting. We did receive one comment from Jennifer, which has been made in the final version. We can take any other questions or changes or motion to approve.

Ms. Yelvington: There was one little correction that I think, should be made on something Ron said. It was simple but just didn't make sense. On the top of Page 14, there was the Coke/Pepsi conversation. I think it says, “chances” and it should say “charges” or “changes.”
Mr. Macheras: He was talking about taking their chances of somebody being there and not hearing them say it.
Ms. Yelvington: Oh, is that what he meant? Okay. Mr. Macheras: Is that what you meant?
Mr. Rysztogi: Yeah, I said that.
Ms. Yelvington: Oh, I see what you mean. Mr. Showe: Chances on getting fined.
Ms. DeVries: I actually think it's correct.
Ms. Yelvington: Okay, good. Okay, that's it for me.

On MOTION by Mr. Dale seconded by Mr. Macheras with all in favor the Minutes of the February 26, 2026 Board of Supervisors Meeting were approved as presented.

FIFTH ORDER OF BUSINESS	New Business
Review of Fiscal Year 2027 Budget Schedule
Mr. Showe: Under New Business, we provided you with a budget schedule in advance so you can start thinking about next year's budget. Starting with your meeting in May, we'll do the Proposed Budget, which is the start of the process and then we go through our typical workshop process and the budget adoption is in August. That's just there for your information.
Ms. DeVries: I’m glad you got that correction. Mr. Showe: Yeah. I saw it before you did.
Ms. DeVries: Okay.

SIXTH ORDER OF BUSINESS	Old Business
Action Items List
Mr. Showe: Next is the Action Items List. We really just have the same two that are floating on here. We have the park improvements, as well as the simulator and the deck, which I'm sure Jim will cover under his report.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Mr. Showe: We'll turn it over to Jim for the General Manager’s Report.
Mr. Moller: I just got back this morning. I had quite a few meetings all day. My report is going to be fairly short, but informative. The fire lines are still ongoing. They're on schedule. They just finished up Fawn Ridge. Next week, they will do Crane Creek. That's the last of the developments. Then they will go back and fine tune anything that we might have oversaw or couldn't get into. We just wanted to keep on schedule. But for the most part, other than Crane Creek, the entire community has been completed. American Shoreline has finished all of their lake bank restorations, as well as that little emergency repair that they did. So that's good for this year. Woodside Park, Pete just finished repairing all of the decking at the entrance of the small and large dog parks. He did tell me that it was a little more time consuming and tedious than he was expecting. In another five plus years when it needs to be repaired again, his recommendation is just to demolish and rebuild. All of the composite boards are tweaked and contorted. Trying to get everything back together, was not an easy task. So next time we have to do this, probably like I said, another five years plus, we'll have to just…
Mr. Dale: Build it into that year's budget.
Mr. Moller: Yeah, demo it and redo it. Golf course maintenance, today they just finished putting out the bulk spring nutrition. That will help green the golf course up even more and help fill in some of the areas that the guys have been aggressively treating some of our weed population with. I know I spoke to you before, that we had some damage to some of the greens. We have to raise the height of cut, to fill in those areas. I know we've got some complaints on green speeds and things like that, but that should be rectified here in another couple of weeks with this good growing weather. Financials, everyone saw and I just saw for the first time today, golf finished net profit of $34,000, versus $89,000 last year. The biggest difference that I saw, was weather. We had that first week or so of February that really hurt us with the extreme cold weather and then also the cost of maintenance. Golf course maintenance, we've put a lot more money into the golf course this year than we've done in previous years. I know we've had a pretty decent budget and I don't think we really spent what the golf course budget had allowed us to. This year we have been putting extra money in fertility, extra money in chemical, some sand and compost to try to get the golf course back to where it was. It's 30 years old. I know we redid the

greens eight years ago or whatnot, but turf gets tired. So, we're just trying to keep up with the 60,000 rounds of play that we're doing every year. We're putting a little bit more money back into the golf course. I think that's where we lost that little bit of a net profit gap. We've saved money in different areas, but this year we've spent it more.
Mr. Dale: What about year to date? Are we probably on par with last year?
Mr. Moller: We're running a little bit behind, because I think year to date, we probably spent an extra $150,000 in maintenance than we did last year.
Mr. Dale: Okay.
Mr. Moller: All of the money that we've spent, is within budget, but it's still more than we spent last year.
Mr. Dale: Right.
Mr. Moller: Food and beverage, I’m sure everyone saw that we had a loss of $8,733, versus last year, we had a net profit of $8,926. After looking as much as I could and talking to our Restaurant Manager, obviously her labor cost has been included into February's. She started on February 9th. Liquor cost of goods, I think there are a couple of things with that one. We did have a liquor delivery at the very end of January, so that went on January's inventory. The expense was realized in February. February saw the expense. She also noticed some things in doing inventory on her own. Some bottles that we had, that were counted as 1 liters, were actually 750s. So, we're getting better credit for it. The same thing with some of the beverage cart items. Some cases were cases of 60 and some cases were cases of 120. So, we were counting the 120s and not the 60s. We actually saw a little bit of difference there. Also last year, if everyone remembers, we had a change in personnel, where I had to release someone in January. Their salary wasn't realized in February, so we had a very low labor budget last February. So, I think those things considered, it should have been more of a break-even month, rather than a loss. But I think with the improvements that she's made in the back of the house and the recipe cards, we should start seeing an improvement, as it only really reflects three weeks of her being here.
Mr. Dale: Right. Give her a chance to cook. But I will say that that is one of the things that I'm going to be keeping an eye on with the added labor, as I know you are.
Mr. Moller: That was a big talking point in the very beginning. Mr. Dale: Right.

Mr. Moller: March, so far golf is basically on par with last March. Last March we were at
$131,000 and this month we're at $131,000. Last March was a record-breaking month for us. I think we hit almost $290,000 in round revenue last month.
Mr. Dale: Last year.
Mr. Moller: This month last year. Mr. Dale: Gotcha.
Mr. Moller: Food and beverage is running about $5,000 behind last March. I know that I touched on it at our workshop, but last March had five weekends. We started off last March for the weekend and we all know how well our weekends do. So, I think that's the difference with last March versus this March. It is just an extra weekend. I talked about extra expenses. Okay. Golf operations, really not much new is going on. I know that I talked about some of the things we have, a couple of dates that we added since then, such as April 29th.
Mr. Dale: April 21st.
Mr. Moller: On April 21st, we're having the inaugural state championship for grammar or elementary and middle school golf, being held here. If anyone called us, we were featured on WESH News. They did a little broadcast at the Brevard School Board, talking about all of the different sports that they're bringing into the county. That's new. They did a little piece at our driving range, which was very nice. Other than that, we also have an international Women's Golf Day, which has been booked for June 13th. In previous years, we've done it as a nine-hole tournament. We feel that's nothing more than a normal Sassy Saturday. So, we wanted to expand it and make it an 18 hole. I know Danielle and Lacey have reached out to some of our food and drink vendors. I think Long Drink is going to be sponsoring some things. One of our food vendors is going to be sponsoring food. So, with the sponsorships that Michelle is getting, from some of the organizations, we can keep the cost way down, make it very feasible for ladies and still make a pretty decent profit for that day. Other than that, I'm waiting on Kane Survey to give me a quote for the survey to be done at Woodside Park, to be able to put up the new sign. That leaves the patio and the simulator project. Mr. Doug Breeze reached out. He has received updates from the engineer. He was having some computer issues. They will have them resolved and have them resubmitted to the county on April 3rd. They are trying to separate the simulator and the patio. The patio is going to be a whole other animal. It's on hold with the county, as they're stating that this is property and zone submission. He tried tracking down the original engineer of

the Clubhouse. It seems that they're out of business. He's thinking right now that it should probably take about six to eight weeks to get all of the requirements that the county is asking for. However, that's probably going to come with a price tag of between $25,000 and $30,000. I think I only budgeted $6,000 to $10,000 for permitting.
Mr. Dale: But that is going to be a fee that we have to pay regardless of whether we do anything at the Clubhouse. Right?
Mr. Moller: He also suggested that now would be the time, if there are any future projects that we might see five or ten years, to include that. If we ever want to expand the restaurant out or expand the cart barn out for extra simulators, if we wanted to change anything with the square foot of the Clubhouse, now's the time to include that.
Mr. Dale: My understanding is it's not that we have to decide what we're going to do, but rather we need to include the footprint.
Mr. Moller: Right. Yeah. So, let's say in these plans, we say that we want to expand the restaurant out to another thousand square feet and in reality, five years, we only do 500 feet. It doesn't matter. It's still within those parameters.
Mr. Dale: Right.
Mr. Moller: We just need to make sure.
Mr. Dale: Since we have to pay this fee anyways, now is the time.
Mr. Moller: Correct. If five or ten years we want to do it, then we won't have to pay it
again.
Mr. Dale: Tentatively, what are some of the ideas that roughly have been presented by
Doug, our general contractor and ideas that you had?
Mr. Moller: Well, just with expanding the patio, with the increased seating and revenue, the lack of kitchen size that we have now, we might want to expand the west wall out, to maybe slide the kitchen around, bring the bar over more towards where the booths are now, make an indoor outdoor bar closer to the putting green, if we ever do want to eventually do a putting course again.
Mr. Dale: That stuff is like five or ten years down the road. But since we have to do this planning and zoning report anyways, we might as well do it now, because it's going to have to be done at some point, whether we do it 10 or 15 years from now, we would have to do it. It saves us money in the long run.

Mr. Moller: Exactly. Yeah. It was just amazing to me that we couldn't find any surveys for any of our properties that have been done in any time frame. I think when we did the restaurant or the Clubhouse renovations, it was just overhead drawings that were just drawn to scale.
Mr. Showe: Everything that we've done, all of the improvements were done with just a site plan or just an overhead view and site plans.
Mr. Dale: Architect renderings.
Mr. Showe: Sketches on a site plan.
Mr. Moller: I just don't understand the thinking of it. We're putting in a patio. It is somewhat impervious surface with the pavers. Probably 20% of it right now, is already a sidewalk. So, it's only a couple hundred square feet. I just don't understand.
Mr. Dale: Well, that's what's ridiculous about anybody who's ever put pavers up on the side of their house or anything like that. That is essentially the same thing that we're doing, but yet the homeowner or anybody else wouldn't have to pay a fee to do that. You just go out and put up pavers. That's pretty much what we're doing.
Mr. Moller: Yeah. I think at one point he said that they wanted the entire golf course surveyed.
Ms. DeVries: Yeah. Is that still the case? Mr. Moller: I don't know.
Ms. DeVries: Okay. That was the last I heard that they needed the entire golf course. I'm like, “Really.”
Mr. Moller: Other than that, we have our lovely patio blinds. If anyone noticed, they're still not installed. I had some nice conversations with our installer. They're about as unhappy as we are. I know the gentleman had some choice words with the supplier today and I'm supposed to be getting a phone call from the supplier to give me another excuse of why. It started with end of the year inventory and then they moved into a new warehouse building. They are trying to get all of their machines over and this and that and everything has been a nightmare. It's been one excuse after the other. Unfortunately, after talking to our installer, they have one of the best products on the market, as far as quality. I think they bit off a little bit more than they chew with this move that they made and that's why they're not able to come true on a lot of their deliveries right now.

Ms. DeVries: So, what are we doing?
Mr. Moller: As of right now, I was told the same thing I was told last two or three times, that Shutter Shack is supposed to have them delivered to them on Monday.
Ms. DeVries: Okay, you heard that?
Mr. Moller: I was supposed to have a phone call from the supplier. He actually texted me earlier today and said that he was going to call me. He hasn't called me yet, but I was told by Shutter Shack that if I don't hear from him by 3:00 p.m. tomorrow, to call them.
Ms. DeVries: So, the options are, obviously I think we'll wait until Monday, because It's Thursday night. We'll wait until Monday and see what happens. But on Monday, let's say they don't get delivered...
Mr. Dale: Then we are starting that entire process all over with a different product that is not hurricane rated.
Mr. Moller: Yeah, it's probably going to be inferior or from a different vendor that's going to be getting it from the same supplier.
Ms. DeVries: Oh, so I think that what it sounds like, is we just have to live with what we have until they just do it.
Mr. Moller: Honestly, I think if we were to go to, let's say, just Blinds Of All Kinds, chances are they're going to be buying the same product from the same supplier.
Ms. DeVries: Okay.
Mr. Dale: It wouldn't be hurricane rated.
Ms. DeVries: Yeah. Okay, so we're just stuck until they deliver it. Mr. Moller: That's my understanding.
Ms. Yelvington: Have we paid them? Mr. Moller: Just a deposit.
Mr. Dale: We just stay the squeaky wheel, is what we do.
Mr. Moller: All I can do, is just keep calling. Other than that, that's all I have. Questions, answers, advice.
Mr. Macheras: You had mentioned something. I think you might have answered a lot of my questions on the restaurant. So, I'm looking at the revenue. I'm a paper guy. I can't look at a laptop. So, revenue wise, we're within $500 of last year. So that's good. I noticed beer sales and liquor sales were down, not much, but a little bit. I'm pointing that out, because of something you

said about the sales. You mentioned about salaries, because they went up almost a third. We think that is because of somebody in the back end that we didn't have, that was in a position that made a pretty good amount of money. Because that's an $11,000 difference.
Mr. Moller: Yes.
Mr. Macheras: So, when I look at the spreadsheet in front of me, when I go back five months, this month is 10% higher than any of those months, when we had all of those people in place. So, are we paying Danielle that much more than Jen or do we still not have a handle on our labor costs? Because even if Kyriee, whatever the young man's name is, was here, it looks like we've been in about the low 30s, at least what I'm looking at on here in the last five months. I still can't grasp the $11,000 difference.
Mr. Moller: I'm talking about last February.
Mr. Macheras: Right. That's what I'm looking at.
Mr. Moller: So last February we had... Oh, I see what you're saying. Mr. Macheras: So even if he was, let's say Kyrie was here.
Mr. Moller: No, it was Jamie.
Mr. Macheras: You don't make $11,000 a month. Mr. Moller: No.
Mr. Macheras: So, I'm still seeing an excess that I'm curious about, because when I look at the last five months on what we provided in the agenda, $32,600, $32,400, $32,200, $33,700,
$37,600. So to me, it's one of two things. It could just be a salary change from Danielle being hired or it could be that our labor costs are still out of control, where we may have too many people working one night. Again, I don't know the restaurant business. People that I know that have worked in the restaurant, they don't like to work when there's no business, because that's how they make their money. Unless this minimum wage has gone up so high, that they don't need that, which I don't think is true. A lot of people that I know that are still in the business, usually have two or three jobs, because of this very thing. So that seems to be an anomaly that I can't wrap my head around, just because one person was missing. So that's something, I think that needs to be clarified. Hopefully next month we're back down to the $32,000 mark again, unless there's a difference in salaries from the new manager to the past. When I look at the expenditures on the second page, because everything else on that first page is stuff we can't

control, you hit on it about the liquor, because again, sales were down, but we doubled. So, do I understand that maybe we had two liquor invoices on this?
Mr. Moller: That's usually what we've seen in the past, that we've uncovered when that cost of goods question is asked.
Mr. Macheras: Okay.
Mr. Moller: So, we might receive an order at the end of a month, but then they will invoice us at the beginning of next month. So, the paid invoice hits, let's say, February, where the delivery came in January.
Mr. Macheras: Right. But then my question would be, I'm guessing that we got hit with two. Maybe we had February and March, because that wouldn't answer that question of why this liquor cost doubled, unless we got hit with two invoices. Then I could understand that. If we got hit with just the invoice from the previous month, then it should just be whatever the norm is.
Mr. Moller: Yeah, I think it was that. When the previous inventory counts were done to where we might have thought it was 120 bottles, but it was only 60.
Mr. Macheras: Alright.
Mr. Moller: They discounted the case, as the case was going in at this rate rather than that
rate.
Mr. Macheras: I'm looking at some of these others like kitchen equipment and supplies,
which more than doubled. But paper and plastic went down 75%. Operating supplies went up 50%. What's the dues and license that doubled? Did we just get hit one month with two different things? I would think that's something that would just stay stationary. I don't know what dues and license is, but we had $1,000 last year and $1,900 this year, unless that's just an increase in whatever we have.
Mr. Dale: We have music fees.
Mr. Macheras: Maybe that went up.
Mr. Moller: I think we had Sesac or something last month that went up.
Mr. Macheras: Okay. I’m not a restaurant guy, especially when I see that sales were down a little bit for beverage and the liquor, unless invoices hit, due to timing and I understand that, unless it's something that we go through each month, maybe we just don't hit one month as hard. Does that make sense?
Mr. Dale: Yes.

Mr. Macheras: Hey, I know we need 60 bottles but we're not going to be drinking 60 bottles this month. Let's just order 30 and get 30 next month. Because my hope would be, when I see this, next month we're going to be looking really good.
Mr. Moller: That's usually the way we've seen the trend, where one month is abnormally high, the next month is low, high, low, depending on inventory and deliveries.
Mr. Macheras: Okay.
Mr. Dale: Well, and using that logic, I'm trying to think this through. Probably $6,000 of it is salary for our new manager
Mr. Macheras: It's not all of her salary, because we were paying somebody a manager's salary, last year and I don't think the guy in the back made $6,000. Do you know what I'm saying?
Mr. Dale: But that's what I'm saying. The increase you were talking about, the $11,000 increase, $6,000 of that, I think is roughly a new salary increase versus February of last year. Because in February of last year, we didn't have that salary in the back.
Mr. Macheras: In the back. Mr. Dale: In the back.
Mr. Macheras: Okay. I don't know what the back made compared to hers.
Mr. Dale: It was close. It was comparable. A little bit less, but comparable. But the other component, as I'm thinking it through, with what you just brought up with the liquor, perhaps one of the components of this, I know 10% of that is probably attributable to the minimum wage increase. But another component of that could potentially be, I know we were having a problem with tips being credited correctly left over from January or something like that. I thought there was some tip stuff going on. If some of those tips from January were credited in February...
Mr. Moller: Also in February, since Danielle started on February 9th, we still had Jen as acting manager on top of that. So, we almost had two weeks of double.
Mr. Dale: Yes, we did. We were paying double manager salary for that month, too. Mr. Moller: Not the whole month.
Mr. Dale: Not whole month.
Mr. Macheras: You brought up a good point, the minimum wage, it didn't go up in January. Does it go up every calendar year?
Ms. DeVries: It went up in January.

of it.

Mr. Moller: It goes up on October 1st.
Mr. Macheras: So, with that, the last five months were pretty even. I don't think that's part

Mr. Dale: Good point.
Mr. Macheras: Because that's what I was curious about. Again, we're just looking at last

year. If it's because we had one management person that's not there and we have two people that were getting paid the same for a couple weeks, that chips away at the $11,000, I would just suggest that we look at that and maybe some of it is tips.
Mr. Dale: I agree.
Mr. Macheras: Again, we've talked about before, especially the staffing and I know it's hard. I get it. I got people on and if people don't show, I’m like, “Okay, stock the shelves, do some dusting.” I get that. It's not a perfect science. I think in this industry you understand, if the business isn't there, that's tough. So that could be, like you said, an anomaly based on somebody not in place last year and two people at the same rate. But that's a big hit. Again, when I look at some of these supplies that went way up, like you said, maybe we're just getting things in order and then next month they will be back at what we would expect it to be.
Mr. Moller: Yes. Actually, I thought that was going to be a little bit higher, but there was a lot of stuff that we were using that was antiquated and not up to code and things like that, that we had to replace.
Mr. Dale: You bought all new, like plates and things like that. Mr. Moller: We split that over the rest of the year.
Mr. Dale: Okay.
Mr. Moller: That wasn't a one-time hit, but just a lot of the prep materials that needed to be replaced.
Mr. Dale: Got it.
Mr. Macheras: One other question. I don't even know what it was with the previous manager, but what is our expectation with the Restaurant Manager, when it comes to this stuff? Does she have access to look at it? Does she know what her goals are? Does she know what last year was? Does she know what the anomalies were? Does she have a game plan, being in the management position? Last year we hit X, Y and Z. Does she meet with her staff? I think that's an important thing for her.

Mr. Moller: Actually, just with the timing of this and me coming back from vacation, what I do and actually Jen saw it, is I take our financials, which are mind numbing.
Mr. Macheras: Yeah.
Mr. Moller: I put it into an Excel spreadsheet just with the restaurant. So, she sees only her department. She sees her food costs. She sees her percentages, her labor cost, her overall costs and individual costs.
Mr. Macheras: Okay, good.
Mr. Moller: We have a shared folder that we share. We went over it quickly this morning with everything else going on.
Mr. Macheras: Yeah, that's good. Ron commented on it at the last meeting. A lot of the stuff that she brought on, as far as a new vendor, I think with food and stuff, this could have just been the wrinkle in the carpet that we stretched out.
Mr. Moller: I think there was three weeks of food here and there. So, I don't think we're going to see a lot just yet. I think we'll see a lot in this next month. I know a lot of the vendors, even though Cisco saved us a ton of money from Chaney, for bringing in this new vendor, they all sharpened their pencils. We're saving $30 a case on hot dogs or even more, so she's got a lot of extra savings.
Mr. Macheras: Changing the subject, how did St. Patrick's Day do? Did we have some specials that night?
Mr. Moller: St. Patrick's Day itself, I think because salsa wasn't that great, I know we sold out of our St. Patrick’s Day special.
Mr. Macheras: Good.
Ms. Yelvington: I have a question. Payroll fees that we're paying the payroll company, where are they in here?
Mr. Showe: They fall into that administrative fee.
Ms. Yelvington: That's what I figured. Do you know what our cost is per payroll run? Mr. Moller: I can get it to you at the end of the meeting.
Ms. Yelvington: Okay.
Mr. Moller: I can grab my laptop out of my truck and pull it up.
Ms. Yelvington: It doesn't even have to be today. I would just like to know. Mr. Moller: I'll email you the last register.

Ms. Yelvington: Okay.
Ms. DeVries: Anything else for Jim? Hearing none,

District Manager’s Report
There being no comments, the next item followed.

Lifestyle/Marketing Report
Ms. DeVries: We don't have a Lifestyle/Marketing Report or anything passed along?
Mr. Dale: We had couples golf last Saturday. Gosh, I want to say, there were a large amount of couples. It was one of our largest couples golfs effort. A week prior was the Farmers Market and Sassy Saturday, both of which were well attended.
Ms. Yelvington: That was the busiest I've ever seen the Farmers Market. Mr. Dale: That's what I'm saying.
Ms. Yelvington: It was busy.
Mr. Dale: The night before, they were considering calling it off, because of predicted weather, but she decided not to.
Ms. Yelvington: Well, they moved the vendors up more towards the road. So, I think, because it was more visible, there were just car after car after car turning in. It was really smart.
Mr. Dale: That's what I think the game plan is going forward, to do more of that. Ms. Yelvington: Yeah.
Mr. Macheras: The trees were trimmed so that they could see. Ms. Yelvington: Sometimes visibility helps a little.
Ms. DeVries: Okay, so that's it for the Lifestyle/Marketing Report? Mr. Moller: I am just surprised that you two didn't have anything. Mr. Dale: Well, I do. I'm waiting for my turn.

Restaurant Report
This item was discussed.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report
Approval of Check Register
Ms. DeVries: Next is the Treasurer's Report.

Mr. Showe: In the General Fund, we have Checks #5787 through #5826 and Golf Course Fund Checks #33353 through #33431, for a total of $155,004.50. We also have a summary of those invoices. We can take any questions from the Board or a motion to approve.
Ms. Yelvington: I have one question about that, actually. So, when I was scanning through here looking for the payroll fees, I didn't see them. Then I realized that none of the paychecks run through this register. Right? Because they're all direct deposit. We don't get to see them.
Mr. Showe: We don't cut checks on those. Ms. Yelvington: Okay.
Mr. Showe: Yeah, it’s the same with some of the utility bills. You won't see it here too.
It's the same.
Ms. Yelvington: All the direct pay stuff isn't in here. Mr. Showe: Correct.
Ms. DeVries: Okay. So, we're looking for a motion on the Check Register.

On MOTION by Mr. Macheras seconded by Mr. Rysztogi with all in favor the February 20, 2026 through March 17, 2026 Check Register in the amount of $155,004.50 was approved.

Balance Sheet and Income Statements
Ms. DeVries: Next is the Balance Sheet and Income Statement.
Mr. Showe: It's presented. I think Jim has gone one through most of it, as part of his report. I think at least in the General Fund, everything is looking okay.
Ms. DeVries: Okay.
Mr. Showe: We're collecting our assessments. We're getting close, so we're in good
shape.
Ms. DeVries: Okay.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Ms. DeVries: Alright, then we’re going to go to Supervisor’s Request. Bill? Mr. Macheras: I’m looking good.
Ms. DeVries: Ron?

Mr. Rysztogi: I just have a question. When we're trying to judge how well the restaurant is doing and we look at numbers here, like what the sales were in food, beverage and liquor, whatever, I always wondered. The Restaurant Manager can only make so much profit depending on the number of people that come into the restaurant. So, if the number of people go up or down, it's not the restaurant's fault. Like if you have 500 people coming in one month and 1,000 people are coming in the next month, well, that goes against the restaurant. The restaurant had a bad month because they only made so much in food sales.
Mr. Dale: Well, that's partially true, but partially not. The reason for that is if we have an issue with food quality, that would drive people away. If you have exceptional food, it brings people in. Marketing is a factor. Again, I know I've said this a hundred times, but when we started in 2020, I think the gross revenue of that restaurant was $200,000, roughly. Last year we were at $980,000 or $985,000. We were approaching $1 million, which is five times the amount of business that we did five years ago. So, the marketing has paid off. It's bringing the people in. What we also have to focus on, are the types of amenities that we want and the expenses. The reason why I bring up the amenities, is we've talked about this multiple times, but things like burger night are not a huge profit center for us. It is more of a break-even type night. But what it does do, is it provides an amenity for the taxpayers of the District. They can come get a nice burger and it's affordable.
Mr. Rysztogi: It makes them aware that there is a restaurant.
Mr. Dale: That there is a restaurant and hopefully they use it in other parts of the week. Then there are the intangibles. One of the things that's on my list, that I did want to bring up, we had nice banner signs that were out in front of the courts. Jim is working on this and everything. According to the county website, a gentleman by the name of Mr. Roger Stickle, who lives in Bayhill and is the groundskeeper for the church here at Faith Viera, where one of our former Board Members, Mr. Oakley, attends, Mr. Stickle put in a complaint on our banners. We had to take our banners down, even though we've just spent the last year going through the process of changing the county code to where we're able to put them up. But then the county went and said, “Okay, you have to get a permit.” So, we're able to put them up, but now we have to get a permit. In order to get the permit, we've got to have a survey, which is part of the cluster. So, Mr. Stickle, who is a member of our community and I believe a member of the CDD, managed to stick it to us. I'm not happy about that, but that's something that is beyond our control. We will

get it rectified and we will be putting banners back up. But all he did is delay the inevitable and we're going to be putting more banners back up. I don't know who ultimately was behind that, besides Mr. Stickle, but that's where we're at. Those are things that are beyond our control.
Mr. Rysztogi: You're absolutely correct. That's exactly what I'm saying. Signs and things like that, will draw more people and the sales should go up. People bring more sales. If the restaurant keeps increasing the number of patrons and we don't increase the dollar amount of profit that we're making, we're doing something wrong. But I wish there was a barometer that we could use to say, “Yeah, if we're not drawing to people, we're not making the profit.” Is the restaurant being managed properly for the amount of people that they're bringing in? Do you know what I'm trying to say?
Ms. Yelvington: It's interesting that you say that, because I wonder, for the few weeks that the banners were back up, how long were they up before we had to take them down again?
Mr. Dale: It was about a month or so, maybe two.
Ms. Yelvington: I wonder if there's a way to see what our sales were then, versus foot
traffic.
Mr. Dale: It’s tough to gauge, because we're in season. Some of this is cyclical too. That's
part of the issue.
Mr. Moller: Yeah.
Mr. Dale: The main barometer that we have to use to gauge things, is if anybody were to Google how much money the average golf course restaurant makes. I've googled this and the short answer is usually they lose about $75,000 to $100,000, across the board, based on studies that I have seen. That’s obviously not where we want to be. I believe that this Board has expressed everything, which is why we're grilling Jim about expenses and profit numbers and everything like that. I will point out that last year, I believe, was the first year that I've ever seen the place make a true profit, which was in the neighborhood of $1,000. But even back when we had Terry running the restaurant, that did not factor in things like oil and I believe a good chunk of the utilities were not factored into that. So, when you factor all of that stuff in, that was actually a losing proposition too, when she was running things. The service delivery for that was much lower. The other big factor in that, is we've talked about, does the restaurant add to the experience at the golf course? Does it enhance the golden goose? That part seems pretty easy for us to quantify, because this golf course, each year since 2020, made more money than in the sum

of the 25 years prior to it. You just pick any one year and it made more money than all of those years. So, I do think the restaurant plays a factor in that. That's a non-quantitative type of factor that goes into the mix.
Mr. Macheras: I think you bring up a couple of good points. I'm going to try to answer a question that you had. That's why I'm big on percentages. So, when you look at sales and again, you're right, we can control people coming in, based on stuff that Rob said, advertising, signs, etc. So, if sales are down, what I would look at, as a management person is, are we controlling our cost? Now with that said and you can look at the expenditures from tonight and like I mentioned, your administrative fee, FICA, health, are going to be the same each month no matter what. So, there's going to be costs that aren't controllable.
Ms. DeVries: The FICO goes up with the labor.
Mr. Macheras: So, sales could go down 10%. Even if you control the cost, it may not go down 10%, because there are some things that we can't control. But as far as management and leadership, as an ex-retail guy, every single day, I looked at sales and then I had to adjust. So, as the leadership team, when the sales fluctuate, the cost is what we have to control. That's why I like percentages. Because you can tell me $9,000 to $10,000, but I don't know what that means. If you tell me sales are up 5%, but profits are up 12%, I'm doing a hamster dance. Because again, that means we did a heck of a job controlling that. Then we talked about the restaurant and what it means as an addition to the golf course, which I agree. Everybody in this room still wants it to be run efficiently. So even though we broke even and had a great month and had Sassy Saturday and the elementary school kids coming, we still want to be efficient. It's not a cash cow. It doesn't say Bill or Jim or Rob or it doesn't say our names on the front. The last thing would be hard, I think to do in the restaurant business. But one thing that we look at in retail, is sales per transaction. I don't know if we can do that, because you have some people that want to come in and just have a drink. You have some people that want to come in and have a meal. That sometimes is a good barometer of last month we were doing $32 per transaction and now we're doing $25. Then we have to start looking at, are we not pushing the desserts? Are we going to have this? Are we not buying the high end? But I don't know if that's a realistic gauge for a restaurant. But that's just something else that leadership would look at, if that even pertains to us. I don't know.

Mr. Moller: Yeah, we've looked at ours. Like you said, it's hard to gauge, because you do have the guys coming off of the golf course, just getting an extra cocktail. Then you have the people coming in for dinners and stuff like that.
Mr. Macheras: Can you do it per type? Like could you do from 6:00 p.m. to 9:00 p.m. on Fridays and compare it? Could you do it that way, I wonder?
Mr. Moller: Yeah.
Mr. Macheras: Because that's a really good barometer. The hardest entity to manage, is when you have a lot of people coming in and they're not buying much, because you have to have the labor. I'd rather have two people come in and get a $1,000 dinner and I'm done for the night. If we could look at that per time frame, then we could see, “Hey, last Friday we did X amount, but we only did $21 per transaction. This Friday we did X amount.” So that could be another barometer, just to gauge. But to answer your question, short form, that's where we come in for leadership. We need to know on a daily basis, sales and then we can adjust.
Mr. Dale: But some of that we, we have gotten that info on the Friday and Saturdays. That's how we found out when our most profitable times are. It's ironic that we get the 20 or 30 naysayers, who beat us up on Friday and Saturday. But those are actually our most profitable times. Were we not to have Friday and Saturday, I've calculated that over probably about a third of our revenue for the month or more, comes from Friday and Saturday nights.
Mr. Moller: Just look at the numbers I gave you for this month. The fact that this March has one less weekend, we're already $5,000 to $6,000 behind last March.
Mr. Dale: Right. Where we are making our money is on the weekends. It is not coming from selling a bunch of Bud Lights during league time.
Mr. Macheras: Right.
Ms. DeVries: Okay. Well, that was Ron's question. Does Ron have any more? Mr. Rysztogi: That was a long answer.
Ms. DeVries: That was Ron's Supervisor’s Request. Do you have any more Supervisor’s Requests, Ron?
Mr. Rysztogi: No.
Ms. DeVries: Okay.
Ms. Yelvington: I have a question. Ms. DeVries: Yeah.

Ms. Yelvington: Are we going to plant something where they took out that Oak tree? It's just dirt.
Mr. Moller: Yes.
Mr. Dale: What Oak tree?
Ms. Yelvington: Where they took the Oak tree down. Mr. Moller: It's just going to be sod, but yes.
Ms. Yelvington: Just sod? We're not putting in any grass? Mr. Moller: I didn't plan on it.
Mr. Dale: Where did we take an Oak tree out? Ms. Yelvington: In the front.
Ms. DeVries: The rest of the sidewalk just has grass. Ms. Yelvington: They popped the sidewalk up.
Mr. Moller: It was by the 14 green. That big Oak.
Mr. Dale: Oh, over there. Okay. I'm thinking at the park.. Mr. Moller: Why do you have any requests?
Ms. Yelvington: I don't know the names of those things, but I just think there should be some little separation. Just dirt.
Ms. DeVries: Bushes. Are you talking about bushes?
Ms. Yelvington: Not necessarily bushes, because there's a cart path and there's the sidewalk. So, I think it just needs to not be dirt. I think we can beautify that a little bit.
Ms. DeVries: You’re obviously not the landscape designer. Mr. Dale: How can you say no to that?
Ms. Yelvington: They left a stump?
Mr. Moller: Yeah. They just took the tree out.
Ms. Yelvington: They don't come back and grind it? I think they do. Mr. Moller: I’ll have to get the stump grinder out.
Mr. Showe: The tree ends up being mostly on our property. Just the fact that they removed it, saved us some money. We can finish it up.
Ms. DeVries: Jim has landscape design experience.
Mr. Moller: We still have a lot of areas. I want to get that left bed, as you're coming into the golf course on Golf Vista Boulevard and Clubhouse Drive, where you have the HOA side on

the right and our side on the left. There are Indian Hawthorns and stuff like that. I've already talked with the guys and we have the plan. Now we have to wait for some local nurseries to have some supply.
Ms. DeVries: Okay. Denise, anything else? Ms. Yelvington: That’s it.
Mr. Dale: I have two things. First, all of you should have received a bio from someone who has expressed interest in serving on the Board. The only thing that I want to draw attention to and this isn't picking at anybody, but I want to draw special attention to the fact that this is the first time that I think somebody has ever sent a bio like that. I don't think we've ever asked that of any other person, so it was nice, is my point, that that person provided bio and information on themselves.
Mr. Dale: Then the second thing, I do want to draw attention to the fact that our former Board Member, Steve on his East Viera site, who I don't think is very bright and I think is quite malicious, decided to post minutes without context. The only reason I'm bringing this up, is not for Steve, because I have no respect for his opinion, but I am bringing it up for the people who are in the community, that are reading our information about the $100 golf course. I will point out a couple facts. Number one, the top rack rate for our golf course is $93. That is if you are a non-resident playing in the middle of peak season. Not so bright Steve posted, a not so bright comment that everybody is paying $100 and he's got a thread going and it's just sheer stupidity. To put it into context, CDD members get a 40% discount on weekends and a 30% discount during the week. If you were a passholder, that does not apply to weekends, but it applies to your rate during the week. So, you're not paying $100. In addition to that, we have loyalty members and then that's taking it in the peak season rate. We have rates as low as $19 that people are able to pay to golf our course when you're in the Summer months. So, the entire intent of the rate discussion, which Steve knows, because he participated in it many times, this is why I don't think he's too bright. He's either gone senile or he cannot do basic math. But with the loyalty numbers and with the other types of discounts, the average rate that a golfer is paying at Viera East, across the entirety of a year, which is one of the things that when he was on the Board we worked towards, is only in the mid-40s. I believe it is around $44 or $45 a round. Jim?
Ms. DeVries: I thought it was $48 today, when I looked at it. Mr. Moller: It’s $47.

Mr. Dale: Okay, mid-40s is my point. But my overarching point, is that we have rounds that people can get, if they are value shoppers, for less than $47. If you are a CDD Member, you can get a round of golf for less than $60, if you were golfing peak time in season and you are a resident, golfing on a Saturday morning at 7:00 a.m.
Mr. Moller: The CDD resident peak season weekend rate is $56. Mr. Dale: $56.
Mr. Moller: Loyalty is $74.
Mr. Dale: Yeah, $56 is what you're going to pay peak season on a Saturday morning. It doesn't get any more peak than that. So, for our residents that are wondering why we charge
$100, we don't charge $100. The max rate is $93 and that is only if you are an out of towner coming in peak season on a weekday. So, I just wanted to share that for not so bright Steve, who in my opinion, is not so bright.
Ms. DeVries: Okay. Do you have any other requests or comments, Rob? Mr. Dale: I think that was enough.
Ms. DeVries: Okay.
Mr. Dale: I hope he reads and post these minutes, because I believe he's a coward and he has booted all residents that say anything contrary to him. Any Board Member or staff is banned from his site. I believe he's a coward, because he can't handle an honest discussion and he likes to manipulate the facts.
Ms. Yelvington: In social media that is engagement bait. Mr. Dale: Yes. That's what he's doing.
Ms. Yelvington: He wants the attention. Mr. Dale: Yep. He's an attention whore.
Ms. DeVries: Okay, I'm moving on to mine. That was enough. First of all, I want to say, I don't know if it was Jim or GMS, but I just want to thank you for the better itemization on the pro shop purchases. I noticed that there were more categories of pro shop things than just golf balls. So, I thank you for that.
Ms. Yelvington: That was much better.
Ms. DeVries: Yeah, I thank you for that. I also just want to mention, Jason did send out an organizational chart to the Board. I wanted to make sure that I understood how the reporting

structure worked. I thought that the whole Board should know how it works. So that was in your email. If you have any questions about that, let us know.
Mr. Rysztogi: I do. In the diagram, you have the Restaurant Manager falling directly under two people, at the same time, the Board and under Jim.
Ms. DeVries: Right.
Mr. Rysztogi: Shouldn't it be one and then it jumps to the next? That's the only position on there that two lines go to the same.
Ms. DeVries: Actually, there are two positions where there are two lines and the lines are color coded. The blue lines are direct reporting lines. If there's an orange line, in addition to reporting to the person above them, they also do a report to the Board monthly.
Mr. Rysztogi: Okay. Thank you. Ms. DeVries: Yep.
Mr. Dale: My only comment on it, would revolve around and I'm allowed to say this, because all I am doing is restating what the Board has decided in past discussions, that the Marketing Manager reported to the Board. I'm going to not get too in depth on that, but I'm restating what was decided in the past. Then if the Board would like to have further discussion on that, I would be happy to leave the room.
Ms. DeVries: Okay. I think we do need further discussion on that, whether that is today or in a workshop.
Mr. Dale: That's nothing against you.
Ms. DeVries: No. My understanding is that the Lifestyle/Marketing Manager was under Jim and obviously does a monthly report to the Board, but is under Jim.
Mr. Showe: Now that you brought that up, Rob, technically, looking at the org chart again, that probably would fall under a contractor, because it is a contract.
Ms. DeVries: It is a contract. But her statement of work says that she reports to Jim.
Mr. Dale: But that has never been the way it was prior to a year ago. I just have good institutional memory of that.
Mr. Showe: Let me pull up our contract. The contract is with the Board. So, Jim couldn't terminate the contract.

Ms. DeVries: No, he can't terminate the contract. Okay, so the statement of work needs to change, because the statement of work says that that position reports to Jim. The reason for it was because Rob was on the Board and there was supposed to be a buffer.
Mr. Dale: Well, there is a buffer. I have to leave the room anytime the position is discussed.
Ms. DeVries: Yes, you do.
Mr. Dale: But all I am talking about, is what the Board has decided in the past. I'm not talking about the contract. I'm just talking about what happened in the past.
Ms. DeVries: I don't know. Do we need to know what happened in the past or do we need to make it work now?
Mr. Dale: You guys need to decide that.
Ms. DeVries: Okay. I think we need to make it work now. Maybe this is something to further discuss, because we want to make sure that whatever we have works well and makes sense. There has been some confusion on this and obviously we're confused, because I think that this position reports to Jim.
Mr. Showe: The position description does say that. Ms. DeVries: It does. Yeah,
Mr. Showe: It reports to the General Manager. There may be some technical differences in reports and who is responsible.
Mr. Macheras: Danielle reports to Jim, but she also provides us a report. Ms. DeVries: Exactly.
Mr. Macheras: Is it kind of like that?
Ms. DeVries: Kind of like that. Yes. She reports to Jim. That was actually a question. Is Danielle going to start doing that like we had? Is she going to start providing the restaurant report, like we had other Restaurant Managers do, but we stopped doing that with Jen. Right?
Mr. Moller: Yeah.
Mr. Dale: The other point of clarity that I would want made on that and this has to do with the positions. It kind of falls into some of the problem of clarity of chain of command that we ran into with the restaurant. Where I'm going with this, I have no problem with the restaurant. I'm just going to talk about the restaurant. Let's work it from that perspective. I have no problem with the restaurant reporting to Jim, and that's the way it's always been and everything. My point

of clarity would revolve around other managers that are in the layer, i.e. Lacey. The way that I look at it, is another person in that mix, like a staff officer. Like if you're in a battalion, you have the commander, Jim, and then Lacey is the Operations Manager. She's like the S3. But the S3 is a staff officer and doesn't have command authority. The only person with command authority is Jim. My point is that the only person, if we're talking about the Restaurant Manager, that person reports to Jim and not other managers. Same thing with any other positions that we have. The only reason why I bring that up, is we've run into problems in the past with clarity on chain of command and I think that's important with these other positions like Restaurant Manager.
Ms. DeVries: You're right. Yes, it is important.
Mr. Moller: In my opinion, I know the restaurant report has been in here since Jeff and then it went away, because the restaurant didn't really report to the Board. They report to me.
Mr. Dale: Right. Ms. DeVries: Right.
Mr. Moller: I have no qualms inviting her time to time at workshops. But my thing is, do we want her to give a report to the Board monthly? Then why doesn't David do it? Why doesn't Wes do it? Why doesn't Tom do it?
Ms. DeVries: I guess, because you look at the revenue numbers and it's not as big of a percentage. You're talking about the pro shop.
Mr. Moller: The pro shop, the golf course.
Ms. DeVries: Oh, okay, you're talking about that.
Mr. Dale: We had one year of the pro prior to Dave, that lost $50,000. The pro shop every year in its existence, makes at least $50,000. But the one year that our former pro prior to Dave ran it, it basically broke even for the year.
Ms. DeVries: Right. So, you're saying as long as the Restaurant Manager reports to you like the others and is not contracted as an employee, then we should not have the orange dotted line.
Mr. Moller: Probably not. Like I said, I didn't have time to do it for this meeting. But normally I reach out to Tom, I reach out to Dave and reach out to Danielle and you just want me to give a synopsis to the Board and then I present that in my report.
Ms. DeVries: Okay.
Mr. Macheras: I think that's the key point.

Ms. DeVries: But the Lifestyle/Marketing Manager does present her own report, usually, as a contractor to the Board.
Mr. Dale: Well, the only reason that started, is the not so bright person that I was talking to about earlier, made that a request consistently, when he just arbitrarily pulled that out and the Board obliged him for it. But we get the numbers, we hear about what's going on. If there is a special event that needs to be discussed, i.e. Shepherd's Men or something like that, I'm sure she would be happy to come and present that. But do we really need that report?
Mr. Moller: I would do it from time to time in a workshop.
Mr. Dale: That's what I'm saying. Sort of like what we do with the restaurant. I don't

know.

Ms. DeVries: I like hearing what the plans are for the month, like, as far as events.
Mr. Dale: But here is one of the side consequences. We are allocated so many hours per

month and we eat up two of those hours, just coming and talking about the Farmer's Market.
Ms. DeVries: Well, I don't think we need to talk about the Farmers Market. Mr. Dale: You get my point.
Ms. DeVries: Right.
Mr. Dale: My point is those are hours that could be spent on marketing.
Ms. DeVries: So, what I think, is that we should relook at that statement of work. I can do that with Michelle and present something to the Board.
Mr. Showe: I think it's more just clarification on that. I think the intent of reports to Jim, was more that they coordinate with Jim. Again, Jim doesn't review the contract. Jim is not making sure that she's performing so many hours a month. She's not turning in a timesheet to Jim. So, I think that word, “report” is probably not the correct word.
Ms. DeVries: Maybe it's not the best word. Yeah. Mr. Showe: For how it functionally is.
Ms. DeVries: The reason that it is there, is to put a buffer.
Mr. Showe: Yeah. Well, I agree. I think she needs to obviously coordinate with Jim on anything.
Ms. DeVries: Especially before I was the Chair. Mr. Showe: Yes.

Mr. Macheras: I'm not big on having people just spend time to spend time. Like you said, as far as somebody coming, you mentioned that you reach out to them for their input, etc. Then it might be nice if Danielle reported that last month they had a meeting and they focused on this, this and this and this was the outcome. Maybe we just need a little summary from Dave, reporting that we have 22 kids coming. Even though it's coming from you, I'd like to hear what their goals are for the month. “Hey, we noticed last month X, Y and Z. So, this month we're really working on cutting down on X.”
Ms. DeVries: Right.
Mr. Macheras: Again, if once a quarter we want to have them come, they can come, but I can still hear what they have to say without them spending time here. But it would be nice if they reported it.
Ms. DeVries: But if we don't have Michelle come every month, then is Jim reporting? If there's something going on, are you reaching out to her as well, if there's something that she needs to report or does she just come if she has something to report?
Mr. Macheras: Well, I think if we did something like that, I would tell her to submit something a week early, let us read it and then the Board could ask some questions. Does that make sense?
Ms. Yelvington: Hers is the only rule though, that it's all visible. We can see what marketing is up to by looking at anything online.
Ms. DeVries: Yeah.
Ms. Yelvington: It's obvious where the other positions we're talking about are, it's not obvious what's happening on a month-to-month basis.
Mr. Dale: I'm stepping out to the Men’s Room for a minute. Ms. DeVries: I think you should.
Mr. Dale left the room.
Ms. Yelvington: Good call. I don't mind it not being present in our meetings, I guess, because I feel like I know, just by scrolling Facebook, everything we're up to. But that's my personal take.
Mr. Showe: I think we were having her provide quarterly reports, essentially. Ms. DeVries: Yes, quarterly reports.
Mr. Showe: I think that the Board seemed to be happy with that frequency.

Ms. Yelvington: Yeah.
Ms. DeVries: Yeah. I mean that is what is in the statement of work, quarterly reports, not monthly. Maybe we should change the org chart to indicate that.
Mr. Showe: Yeah. She probably fits better under contractors, frankly, the more that I think about it, because it is a separate contract. She's not an employee. It's a different arrangement.
Ms. Yelvington: Yeah.
Mr. Showe: That way you keep the people that are under Jim's chain of command, separate from the contractors.
Ms. Yelvington: Yeah.
Mr. Showe: I think that this scope of work probably should say that she coordinates with Jim, not reports to Jim.
Ms. DeVries: Okay.
Mr. Showe: Because again, the Board ultimately is the arbiter of that contract. Jim couldn't terminate that contract if he wanted to. He doesn't have that authority.
Ms. DeVries: No, he can't.
Mr. Showe: It would have to be the Board.
Ms. DeVries: I do think the course of action is, to go through that statement of work, make sure that it's still what it should be and then present a new document to the Board, asking if everyone agrees with it.
Mr. Showe: Instead of going through the whole contract, if she's agreeable to everything else, then we can just do an amended version of the contract with a different scope of work.
Ms. DeVries: That's what I'm saying.
Mr. Showe: Then it doesn't need a full contract.
Ms. DeVries: Right. It's just a statement of work. The contract itself, I think is fine. Actually, there are some things that she's been doing more than what's there. So, I think we need to start documenting what she's doing.
Ms. Yelvington: Yeah. I think if there was going to be some new initiative on the marketing front, like something big and new that we've never done before, maybe that's the time to bring it to the Board. But for just the typical events that we're having, I don't think we need that.

Ms. DeVries: Okay. Alright. Is that discussion done? Okay. So, somebody can let Rob know. Is there anything else from the Board? When he comes back, we can do a motion to adjourn.
Mr. Showe: Just for the record, due to the conflict that he's already filed on that particular contract, Rob left the room while the Board discussed it, even though there was no motion being taken, which is really the rule. In an abundance of caution, he left and is now rejoining the meeting.
Mr. Dale joined the meeting.
Ms. DeVries: The other thing that I'll say before we adjourn, is remember to work on Jim's review. We need to set a time frame for that. But when I do that in the workshop, just to make sure that we do it, I'm going to be doing that review in early May. So, I'll need to have everything by…
Mr. Macheras: I think there was a date on there. Ms. DeVries: There was a date on there?
Mr. Showe: I put one out, but it was kind of flexible.
Mr. Macheras: I don't know what it was, but there was a date on there. Mr. Moller: The next workshop.
Ms. DeVries: Okay. By the April workshop. Okay. Sounds good. Just remind me. Mr. Showe: That is going to line up with the time that we did it last year.
Ms. DeVries: I'm here a little longer this year, so if we need to push it a week or so, we can. Alright. Does anybody want to make a motion to adjourn?

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Dale seconded by Ms. Yelvington with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section VI

Section A

Viera East CDD Action Items 4/23/2026

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

1	
Park Improvements	
Moller/Webb	
Ongoing	
2/22/24		
Early 2026	
Awaiting Sign Installation	

2	Clubhouse Improvements - Sim/Deck	
Moller	
Ongoing	
11/6/25			
Ongoing	

3	
Waterway Warriors Agreement	
Showe	
Ongoing	
4/9/26	
4/9/26	
5/1/26	
Awaiting Counsel Drafting Agreement	

Updated 4/16/26

Section VII

Section A

Viera East	
Community Development Districy	
Check Register Summary	
March 20, 2026 through April 16, 2026	

Fund	Date	Check #'s	Amount	

General Fund			
03/26/26	5827-5843	$	8,002.85	
04/01/26	5844-5847	$	161,242.99	
04/09/26	5848-5855	$	17,607.74	
04/09/26	5849 - Voided	$	(40.00)	
04/16/26	5856-5862	$	212,565.73	

Sub-Total	$	399,379.31	

Capital Reserve			
04/01/26	220	$	230,000.00	

Sub-Total	$	230,000.00	
Golf Course

03/26/26	33432-33448	$	37,660.58	
04/01/26	33449-33464	$	20,032.73	
04/09/26	33465-33481	$	38,981.43	
04/16/26	33482-33500	$	27,215.01	

Sub-Total	$	123,889.75	

Total	$	753,269.06

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 00331	3/25/26 04112026 202603 300-15500-10000	*	225.00
ENTERTAINMENT 4/11/26
AMY ANDERSEN	225.00 005827
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00034	3/10/26 112086 M 202603 340-53800-47300	*	692.29
1705 CRANE CREEK BLVD
CITY OF COCOA	692.29 005828
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00195	3/19/26 3482822	202603 320-53800-34100	*	498.46
PEST CONTROL
ECOLAB PEST ELIMINATION DIV	498.46 005829
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00330	3/25/26 04072026 202603 300-15500-10000	*	150.00
ENTERTAINMENT 4/7/26
HANS LAFLEUR	150.00 005830
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00330	3/25/26 04212026 202603 300-15500-10000	*	150.00
ENTERTAINMENT 4/21/26
HANS LAFLEUR	150.00 005831
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00196	3/17/26 21W13351 202603 340-53800-46000	*	760.95
REPLACE TRAVEL HOSES
RING POWER CORPORATION	760.95 005832
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00375	3/18/26 221643	202603 340-53800-46000	*	18.99
THROTTLE TRIGGER
3/18/26 221664	202603 340-53800-46000	*	183.94
CHAIN LOOP FOR GTA26
3/19/26 221708	202603 340-53800-46000	*	67.98
61PMM3 50
ROCKLEDGE MOWER & SERVICES	270.91 005833
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00291	3/25/26 04032026 202603 300-15500-10000	*	400.00
ENTERTAINEMENT 4/3/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005834
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00291	3/25/26 04102026 202603 300-15500-10000	*	400.00
ENTERTAINMENT 4/10/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005835
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00291	3/25/26 04172026 202603 300-15500-10000	*	400.00
ENTERTAINMENT 4/17/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005836
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00291	3/25/26 04242026 202603 300-15500-10000	*	400.00
ENTERTAINMENT 4/24/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005837
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	2
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
3/26/26	00302	3/25/26	04252026 202603 300-15500-10000	*	300.00			

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

ENTERTAINMENT	4/25/26	SCOTT ZUROWSKI	300.00	005838	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
3/26/26	00348	3/25/26	04142026 202603 300-15500-10000	*	150.00	
ENTERTAINMENT	4/14/26	
STEPHEN SNELL	150.00	005839	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
3/26/26	00368	3/25/26	04042026 202603 300-15500-10000	*	150.00	
ENTERTAINMENT	4/4/26	
TEODULO VILLARRAEL	150.00	005840	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
3/26/26	00362	3/25/26	04182026 202603 300-15500-10000	*	250.00	
ENTERTAINMENT	4/18/26	
TIMOTHY BOYD	250.00	005841	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
3/26/26	00259	3/14/26	65VECDD	202603 320-53800-48000	*	2,600.00	
SOCIAL MEDIA MARKETING	
UNIQUE WEBB CONSULTING	2,600.00	005842	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	- - - - -	- - -	
3/26/26	00188	3/18/26	32311571	202603	340-53800-54100	*	102.62	
UNIFORMS	
3/25/26	32311581	202603	340-53800-54100	*	102.62	
UNIFORMS	
UNIFIRST	CORPORATION	205.24	005843	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - -	- - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
4/01/26	00180	3/24/26	43 47	202603	330-53800-49500	*	160,000.00	
EROSION	REPAIR	43,71 LAKE	
- - - -	- - -	-	- - - -	- - - - -	AMERICAN
- - - - - - - - - - - - - -	SHORELINE
- - - - -	RESTORATION
- - - - - -	INC.
- - -	-	-	- - - - - - -	- - -	160,000.00
- - - - - -	005844
- - -	
4/01/26	00267	3/12/26	26-03-05	202603	340-53800-47900	*	651.84	
30 YARD	ROLLOFF	
BERRY DISPOSAL	651.84	005845	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - -	- - - - - -	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
4/01/26	00353	3/25/26	704293	202603	340-53800-46000	*	222.64	
GAS CAN	PLASTIC NO SPILL	
PRECISION SMALL ENGINE CO., INC.	222.64	005846	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
4/01/26	00176	3/31/26	16402788	202603	340-53800-47500	*	368.51	
LESCO HERBICIDE LIQUID	
SITEONE LANDSCAPE SUPPLY, LLC	368.51	005847	
- - - -	- - -	-	- - - -	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
4/09/26	00285	3/20/26	2188	202603	340-53800-47300	*	1,800.00	
GRASS	CUTTING	
A NEW LIFE LAWN CARE & MORE	1,800.00	005848	
- - - -	- - -	-	- - - -	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
VIER --VIERA EAST-- AWOLFE	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	3
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/26 00376	4/08/26 04082026 202604 320-53800-48000	*	40.00
BEVERAGE
4/08/26 04082026 202604 320-53800-48000	V	40.00-
BEVERAGE
BEACHFLY BREWING COMPANY	.00 005849

320-53800-48000	*	330.00	
320-53800-48000	*	433.50	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00306	3/27/26 31336	202603
1/6 PAGE AD
3/27/26 31338	202603
1/4 PAGE AD
BLUEWATER CREATIVE GROUP, INC.	763.50 005850
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00040	3/31/26 513868	202603 330-53800-47200	*	13,630.20
MONTHLY SERVICE
ECOR INDUSTRIES, INC.	13,630.20 005851
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00195	2/23/26 3241731	202602 320-53800-34100	*	405.95
PEST CONTROL
3/19/26 3482828	202603 320-53800-34100	*	405.95
PEST CONTROL
ECOLAB PEST ELIMINATION DIV	811.90 005852

202604	320-53800-22500	*	237.17	
202604	300-20700-10000	*	119.50	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00369	4/02/26 VIERAEAS
SPONSOR 4/02/26 VIERAEAS
SPONSOR
NEST EGGS	356.67 005853
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00353	4/02/26 704710	202604 340-53800-46000	*	102.85
GLOVES
PRECISION SMALL ENGINE CO., INC.	102.85 005854
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00188	4/01/26 32311592 202604 340-53800-54100	*	102.62
UNIFORMS
UNIFIRST CORPORATION	102.62 005855
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00210	4/09/26 54565 AP 202604 340-53800-43500	*	332.39
2300 CLUBHOUSE DR
4/09/26 57086 AP 202604 340-53800-43500	*	33.22
4563 BRAYWICK CT
4/09/26 75454 AP 202604 340-53800-47300	*	57.65
5240 MURRELL RD
FPL	423.26 005856
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00268	4/02/26 29197	202604 310-51300-32200	*	1,000.00
AUDIT FYE25
ANTONIO J. GRAU CPA, PA	1,000.00 005857
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	4
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/16/26 00126	4/01/26 527	202604 310-51300-34000	*	9,891.67
MANAGEMENT FEES APR26
4/01/26 527	202604 310-51300-35100	*	414.33
INFORMATION TECH APR26
4/01/26 527	202604 310-51300-31700	*	90.17
DISSEMINATION SVC APR26
4/01/26 527	202604 310-51300-42500	*	9.60
COPIES
GMS-CENTRAL FLORIDA, LLC	10,405.77 005858
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00190	4/07/26 438684	202604 340-53800-46000	*	53.41
OIL FILTER
NAPA AUTO PARTS	53.41 005859
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00626	4/09/26 2052884	202601 310-51300-31500	*	559.00
ATTORNEY FEES
SHUTTS & BOWEN LLP	559.00 005860
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00188	4/08/26 32311602 202604 340-53800-54100	*	103.04
UNIFORMS
UNIFIRST CORPORATION	103.04 005861
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00400	4/15/26 04152026 202604 300-13100-10000	*	200,021.25
ASSESSMENT SERIES 2020
VIERA EAST CDD - SERIES 2020	200,021.25 005862
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	399,379.31
TOTAL FOR REGISTER	399,379.31

VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST-SBA FUND
BANK C CAPITAL RESERVES
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/01/26 00093	4/01/26 04012026 202604 300-15100-10000	*	230,000.00
TRANSFER TO SBA CAPITAL
STATE BOARD OF ADMINISTRATION	230,000.00 000220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	230,000.00
TOTAL FOR REGISTER	230,000.00

VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 01485	3/16/26 92250566 202603 300-14200-10000	*	1,438.14
GOLF BALLS
ACUSHNET COMPANY	1,438.14 033432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00091	3/19/26 INV06648 202603 300-14200-10000	*	721.26
HATS
AHEAD LLC	721.26 033433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01654	3/17/26 1915316	202603 320-57200-51100	*	178.08
TOWELS
ALSCO	178.08 033434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01471	3/25/26 184650	202603 320-57200-51000	*	235.00
BUSINESS CARDS
ALLEGRA-ROCKLEDGE	235.00 033435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00448	3/17/26 I0655952 202603 390-57200-46000	*	207.36
BUSTER
ATCO INTERNATIONAL	207.36 033436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01668	3/16/26 652292	202603 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00024	3/10/26 70192 MA 202603 390-57200-43000	*	552.37
5600 MURRELL RD
3/11/26 112664 M 202603 320-57200-43000	*	449.74
2300 CLUBHOUSE DR
3/11/26 112664 M 202603 330-57200-43000	*	449.74
2300 CLUBHOUSE DR
3/11/26 112664 M 202603 350-57200-43000	*	449.75
2300 CLUBHOUSE DR
CITY OF COCOA UTILITIES	1,901.60 033438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01695	3/12/26 8871115	202603 300-14200-10000	*	185.75
GOLF CLUBS
3/12/26 8871133	202603 300-14200-10000	*	528.38
GOLF CLUB HEADS
3/18/26 8881765	202603 300-14200-10000	*	233.61
HATS
DUNLOP SPORTS AMERICAS	947.74 033439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01632	3/16/26 10241008 202603 320-57200-41000	*	686.18
TELEPHONE
3/16/26 10241008 202603 300-13100-10000	*	686.18
TELEPHONE
FUSION LLC	1,372.36 033440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	2
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 00563	3/23/26 INV/2026 202603 300-14200-10000	*	164.77
SUPER STROKE ZENERGY TOUR
GLOBAL GOLF SALES, INC.	164.77 033441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00194	3/19/26 PINV0144 202603 390-57200-47500	*	2,679.36 BULK TURF 1 MONTH
3/19/26 PINV0144 202603 300-15500-10000	*	8,038.07 BULK TURK 3 MONTHS
GOLF VENTURES INC	10,717.43 033442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01372	3/19/26 41529201 202603 320-57200-34100	*	156.34
PRINTER LEASE
3/19/26 41529201 202603 300-13100-10000	*	156.34
PRINTER LEASE
GREAT AMERICA FINANCIAL SVCS	312.68 033443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01542	3/24/26 412266	202603 300-14100-10200	*	302.07
BEVERAGE
3/24/26 412266	202603 300-14100-10000	*	882.94
FOOD
3/24/26 412266	202603 330-57200-43100	*	7.00
FUEL
PERFORMANCE FOOD GROUP, INC	1,192.01 033444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01210	3/21/26 70092195 202603 320-57200-51000	*	61.68
OFFICE SUPPLIES
STAPLES ADVANTAGE	61.68 033445

3/26/26 00130	3/20/26	
	3/20/26	
	3/20/26	
	3/20/26	
	3/20/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
72267686 202603 300-14100-10200	*	95.38
BEVERAGE
72267686 202603 330-57200-51025	*	111.69
KITCHEN
72267686 202603 330-57200-51050	*	19.95
PAPER
72267686 202603 300-14100-10000	*	1,737.65
FOOD
72267686 202603 330-57200-43100	*	6.50
FUEL
SYSCO	1,971.17 033446

202603	390-57200-54600	*	90.72	
202603	390-57200-54600	*	726.47	
202603	390-57200-54600	*	4,717.02	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 01512	3/08/26 2532389
RENT 3/13/26 2541605
RENT 3/14/26 2544900
RENT
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	3
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/14/26 2544900	202603 390-57200-54600	*	3,368.45
RENT
3/14/26 2544943	202603 390-57200-54600	*	6,541.14
RENT
THE HUNTINGTON NATIONAL BANK	15,443.80 033447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00807	3/18/26 32311571 202603 390-57200-54100	*	257.75
UNIFORMS
3/25/26 32311581 202603 390-57200-54100	*	257.75
UNIFORMS
UNIFIRST CORPORATION	515.50 033448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 01471	3/23/26 184543	202603 320-57200-51100	*	153.46
GOLF STAFF ONLY ACM SIGNS
ALLEGRA-ROCKLEDGE	153.46 033449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 01560	3/31/26 00127964 202603 330-57200-43100	*	131.11
CYLINDER RENTAL
3/31/26 00128194 202603 330-57200-43100	*	239.52
CYLINDER RENTAL
ARC3 GASES, INC	370.63 033450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 01668	3/23/26 652763	202603 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00024	3/16/26 141774 M 202603 320-57200-43000	*	99.07

CITY	OF COCOA UTILITIES		
- - - - - - - - - - - -	- - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	
202603 390-57200-46110									*						1,019.64	

4563 BRAYWICK CT

- - - - - - - - - - - - - - - - -
4/01/26 00587	3/26/26 17163261
GASOLINE 3/26/26 17163261
GASOLINE 3/26/26 17163262
DIESEL 3/26/26 17163262
DIESEL

99.07 033452

202603	300-13100-10000	*	502.21	
202603	390-57200-46110	*	644.52	
202603	300-13100-10000	*	317.45	

- - - - - - - -

GLOVER OIL COMPANY INC	2,483.82 033453

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00194	3/23/26 PINV0144 202603 390-57200-47500	*	2,284.00 YV3A-WED
GOLF VENTURES INC	2,284.00 033454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00045	3/30/26 26333	202603 320-57200-51100	*	233.75
DOOR HANDLE REPAIR
LACEY'S LOCK SERVICE INC	233.75 033455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	4
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/01/26 00180	3/24/26 437042	202603 390-57200-46000	*	113.94
NAPA EXT LIFE GAL
NAPA AUTO PARTS	113.94 033456

4/01/26 01542	3/17/26	
	3/17/26	
	3/17/26	
	3/17/26	
	3/26/26	
	3/26/26	
	3/26/26	
	3/26/26	
	3/31/26	
	3/31/26	
	3/31/26	
	3/31/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
409077	202603 330-57200-51050	*	69.64

202603	300-14100-10200	*	43.78	
202603	300-14100-10000	*	1,004.22	
202603	330-57200-43100	*	7.00	
202603	300-14100-10200	*	131.94	

PLASTIC 409077
BEVERAGE 409077
FOOD 409077 FUEL 413438

202603	330-57200-51050	*	22.52	
202603	300-14100-10000	*	885.99	
202603	330-57200-43100	*	7.00	
202603	330-57200-51050	*	232.90	
202603	300-14100-10200	*	49.06	
202603	300-14100-10000	*	1,102.17	
202603	330-57200-43100	*	7.00	

BEVERAGES 413438
PLASTIC 413438
FOOD 413438 FUEL 414895
PLASTIC 414895
BEVERAGE 414895
FOOD 414895 FUEL
PERFORMANCE FOOD GROUP, INC	3,563.22 033457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00694	3/26/26 704369	202603 390-57200-46000	*	560.02
TIRE PLY K389
PRECISION SMALL ENGINE CO., INC.	560.02 033458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 99999	4/01/26 VOID	202604 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 99999	4/01/26 VOID	202604 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 99999	4/01/26 VOID	202604 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R			YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	CHECK REGISTER	RUN	4/16/26	PAGE	5	
*** CHECK DATES	03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE	
			BANK B VIERA EAST-GOLF			
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR	NAME	STATUS	AMOUNT	....CHECK.....	
DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
4/01/26	01324	3/16/26
3/16/26	03162026 202603 320-57200-51000
03162026 202603 300-13100-10000		*
*	26.25
38.52	
		3/16/26	EL CAR WASH CARWASH
03162026 202603 300-13100-10000		*	281.37	
		3/16/26	HARBOR FREIGHT BENCH GRIN
03162026 202603 340-57200-46000		*	545.05	
		3/16/26	GRAINGER MOTOR FOR BALL W
03162026 202603 320-57200-51000		*	33.28	
		3/16/26	AMAZON MEMO BOARD
03162026 202603 300-13100-10000		*	194.96	
		3/16/26	AMAZON PET WASTE BAG
03162026 202603 320-57200-41000		*	113.24	
		3/16/26	HULU HULU SUBSCRIPTION
03162026 202603 330-57200-51100		*	82.92	
AMAZON	BEVERAGE CARTRIDGE	
		3/16/26	03162026 202603 330-57200-51100		*	32.93	
AMAZON	RESERVATION BOOK	
		3/16/26	03162026 202603 330-57200-51025		*	23.49	
AMAZON	CAN OPENER	
		3/16/26	03162026 202603 320-57200-51100		*	48.57	
AMAZON	K CUPS & TURTLE FO	
		3/16/26	03162026 202603 390-57200-51100		*	23.16	
AMAZON	FITTING BOARD	
		3/16/26
3/16/26	03162026 202603 330-57200-51100
03162026 202603 320-57200-51100		*
*	34.04
26.49	
AMAZON	SPINNING WHEEL	
		3/16/26	03162026 202603 320-57200-51000		*	19.99	
AMAZON	LABELS	
		3/16/26	03162026 202603 320-57200-51000		*	57.22	
AMAZON	LABELS & LABEL MAK	
		3/16/26	03162026 202603 330-57200-51100		*	44.95	
AMAZON	CANDY DISPLAY RACK	
		3/16/26	03162026 202603 300-13100-10000		*	109.98	
AMAZON	CHAINSAW CHAPS	
		3/16/26	03162026 202603 300-13100-10000		*	27.39	
AMAZON	RUBBER BOOTS	
		3/16/26	03162026 202603 300-13100-10000		*	369.83	
AMAZON	WADERS & CHAPS	
		3/16/26
3/16/26	03162026 202603 300-14200-10000
03162026 202603 320-57200-41000		*
*	38.00
143.00	
		3/16/26	CRICKET WIRELESS CRICKET
03162026 202603 330-57200-51100		*	32.10	
			CIRCLE K ICE BAG				
			VIER --VIERA	EAST-- AWOLFE			

AMAZON OFFICE SUPPLIES

ROCKLEDGE WINSUPPLY SUPPL

AL'S TROPHY SHOP TROPHY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	6
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/16/26 03162026 202603 340-57200-51100	*	8.97
AMAZON IRON ON LETTERS
3/16/26 03162026 202603 390-57200-51100	*	24.66
AMAZON CUP DISPENSER
3/16/26 03162026 202603 390-57200-51100	*	20.89
AMAZON PITCHER
3/16/26 03162026 202603 390-57200-51100	*	391.99
AMAZON TWO-WAY RADIO
3/16/26 03162026 202603 300-14200-10000	*	38.00
AL'S TROPHY SHOP TROPHY
3/16/26 03162026 202603 300-13100-10000	*	368.98
AMAZON SHIRTS & HOLDER
3/16/26 03162026 202603 390-57200-51200	*	530.00
GOLF COURSE MEMBERSHIP
3/16/26 03162026 202603 320-57200-51000	*	32.88
AMAZON TRASH CONTAINER
3/16/26 03162026 202603 390-57200-46000	*	629.23
BEARD MOBILE NOZZLE & CAT
3/16/26 03162026 202603 330-57200-51100	*	92.11
AMAZON GOLF BALL STICKER
3/16/26 03162026 202603 300-14200-10000	*	140.20
AMAZON SUNSCREEN
3/16/26 03162026 202603 300-13100-10000	*	65.97
AMAZON RUBBER BOOTS
3/16/26 03162026 202603 300-13100-10000	*	292.55
GOOGLE ADS GOOGLE ADS
3/16/26 03162026 202603 300-13100-10000	*	31.06
AMAZON SUPPORT KIT
3/16/26 03162026 202603 300-13100-10000	*	50.00
CONSTANT CONTACT CONSTANT
3/16/26 03162026 202603 300-13100-10000	*	18.17
AMAZON RETURNED SUPPLIES
3/16/26 03162026 202603 300-13100-10000	*	18.17
AMAZON RETURNED SUPPLIES
3/16/26 03162026 202603 300-13100-10000	*	18.17
AMAZON RETURNED SUPPLIES
REGIONS BANK	5,118.73 033462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00130	3/27/26 72269039 202603 300-14100-10200	*	377.19
BEVERAGE
3/27/26 72269039 202603 300-14100-10000	*	723.98
FOOD
3/27/26 72269039 202603 330-57200-51025	*	43.37
KITCHEN
3/27/26 72269039 202603 330-57200-51050	*	117.35
PLASTIC
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	7
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/27/26 72269039 202603 330-57200-43100	*	6.50
FUEL
3/31/26 72269765 202603 300-14100-10200	*	128.95
BEVERAGE
3/31/26 72269765 202603 320-57200-51100	*	595.30

202603	300-14100-10000	*	1,539.28	
202603	330-57200-43100	*	8.95	

G/C 3/31/26 72269765
FOOD 3/31/26 72269765
FUEL
SYSCO	3,540.87 033463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/26 00068	3/25/26 9322699- 202604 320-57200-34100	*	998.45
8 YARD DUMPSTER
3/25/26 9322988- 202604 390-57200-47900	*	232.77
6 YARD DUMPSTER
WASTE MANAGEMENT	1,231.22 033464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01643	2/26/26 10203962 202602 330-57200-46000	*	700.00
FREEZER DOOR MAINT
2/26/26 10203962 202602 300-15500-10000	*	4,200.00
FREEZER DOOR MAINT
3/10/26 10203962 202603 330-57200-46000	*	1,780.00
ICE MACHINE MAINT
4/02/26 10203962 202603 330-57200-46000	*	1,100.00
REFRIGERATOR MAINT
ACCURATE AIR CONDITIONING HEATING	7,780.00 033465

4/09/26 01485	3/23/26	
	3/23/26	
	3/28/26	
	3/28/26	
	3/30/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
92259093 202603 300-14200-10000	*	122.55
GOLF BALLS
92259294 202603 300-14200-10000	*	331.05
GOLF CLUB
92266937 202603 340-57200-54100	*	129.37
JACKET
92266937 202603 390-57200-54100	*	152.91
JACKET
92267606 202603 300-14200-10000	*	1,272.68
GOLF SHIRTS
ACUSHNET COMPANY	2,008.56 033466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01654	3/31/26 1919748	202603 320-57200-51100	*	68.66
TOWELS
4/07/26 1921994	202604 320-57200-51100	*	68.66
TOWELS
ALSCO	137.32 033467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	8
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/26 01668	3/30/26 653248	202603 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033468
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00880	4/03/26 42648266 202604 330-57200-51100	*	128.70
JANITORIAL SUPPLIES
CINTAS FIRE PROTECTION	128.70 033469
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01695 10/31/25 8514020	202510 340-57200-51100	*	3,000.00
LNCHRXLMENSRENTSETST
3/23/26 8890424	202603 300-14200-10000	*	233.61
SRX SPRING MAJOR 12PK
3/30/26 8906820	202603 300-14200-10000	*	381.00
GOLF BAGS
4/01/26 8914815	202604 300-14200-10000	*	138.00
SRX CABRETTA WMN
DUNLOP SPORTS AMERICAS	3,752.61 033470
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01681	3/22/26 16070549 202603 320-57200-54210	*	146.93
FIRE MONITORING
EVERON, LLC	146.93 033471

4/09/26 01693	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	
	3/29/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
03292026 202603 340-57200-46000	*	29.09
HOME DEPOT PLIER SET
03292026 202603 330-57200-46000	*	7.50
HOME DEPOT POWER OUTLET
03292026 202603 330-57200-46000	*	45.11
HOME DEPOT ELBOW & POWER
03292026 202603 340-57200-46000	*	5.79
HOME DEPOT ADAPTER
03292026 202603 300-13100-10000	*	21.94
HOME DEPOT SHOCKWAVE
03292026 202603 300-13100-10000	*	44.25
HOME DEPOT HANGER & FRAMI
03292026 202603 300-13100-10000	*	34.00
HOME DEPOT MVP
03292026 202603 300-13100-10000	*	17.00
HOME DEPOT MVP
03292026 202603 300-13100-10000	*	21.77
HOME DEPOT HANGER & NAILS
HOME DEPOT CREDIT SERVICES	226.45 033472
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01542	4/02/26 416295	202604 330-57200-51050	*	50.74
PAPER
4/02/26 416295	202604 300-14100-10200	*	127.33
BEVERAGE
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	9
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

DATE	DATE	
	4/02/26	
	4/02/26	
	4/02/26	
	4/03/26	
	4/07/26	
	4/07/26	
	4/07/26	
	4/07/26	
	4/07/26	
	4/07/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
416295	202604 330-57200-43100	*	10.95
FUEL
416295	202604 300-14100-10000	*	988.02
FOOD
416295	202604 330-57200-51025	*	34.98
KITCHEN
416560	202604 300-14100-10000	*	72.09
FOOD
417632	202604 330-57200-51050	*	51.48
PAPER
417632	202604 330-57200-51025	*	36.21
KITCHEN
417632	202604 300-14100-10200	*	71.15
BEVERAGE
417632	202604 330-57200-43100	*	8.50
FUEL
417632	202604 300-14100-10000	*	2,030.08
FOOD
417632	202604 330-57200-43100	*	2.53
TAX
PERFORMANCE FOOD GROUP, INC	3,484.06 033473
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00694	4/02/26 704698	202604 390-57200-46000	*	610.15
PRESSURE SWITCH KIT PUMP
PRECISION SMALL ENGINE CO., INC.	610.15 033474
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01696	3/31/26 1890224	202603 330-57200-51100	*	650.00

ROYAL HOOD	CLEANING		
- - - - - - - - - - - - - - -	- - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	
202604 300-14100-10200											*							153.48	
202604 300-14100-10000											*							729.65	

CLEANING OF KITCHEN HOODS

4/09/26 00130	4/03/26	
	4/03/26	
	4/03/26	
	4/07/26	
	4/07/26	
	4/07/26	
	4/07/26	
	4/07/26	

- - - - - - - - - - - - - - - - -
72270645
BEVERAGE 72270645
FOOD 72270645
FUEL 72271439
KITCHEN 72271439
G/C 72271439
BEVERAGE 72271439
FOOD 72271439
FUEL

650.00 033475

202604	330-57200-43100	*	8.95	
202604	330-57200-51025	*	30.86	
202604	320-57200-51100	*	132.40	
202604	300-14100-10200	*	286.38	
202604	300-14100-10000	*	834.16	
202604	330-57200-43100	*	8.95	

- - - - - - - -

SYSCO	2,184.83 033476

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

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	10
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/26 01512	3/28/26 2569838	202603 390-57200-54600	*	242.06
RENT
3/28/26 2569838	202603 350-57200-46100	*	10,784.30
RENT
3/28/26 2569838	202603 390-57200-54600	*	253.59
RENT
3/28/26 2569838	202603 350-57200-46100	*	492.60
RENT
3/29/26 2574425	202603 390-57200-54600	*	1,065.98
RENT
THE HUNTINGTON NATIONAL BANK	12,838.53 033477
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01672	3/31/26 18999496 202603 320-57200-54500	*	454.93
COMMUNICATION
TPX COMMUNICATIONS	454.93 033478
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 01588	4/01/26 11883	202604 390-57200-47500	*	3,713.00
FOLIAR PAK FOUNDATION 40
TURF SOLUTIONS OF FLORIDA INC	3,713.00 033479
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00807	4/01/26 32311593 202604 390-57200-54100	*	258.11
UNIFORMS

-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	

UNIFIRST CORPORATION	258.11 033480
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/09/26 00117	3/31/26 41339363 202603 390-57200-46100	*	327.25
LYNX TRAINING FLYER
WESCOTURF INC.	327.25 033481
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/16/26 01668	4/06/26 653756	202604 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033482
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/16/26 01241	4/10/26 26APR-23 202604 320-57200-46000	*	310.00
MONTHLY WINDOW CLEANING
CRYSTAL HI RISE, INC.	310.00 033483
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/16/26 01388	4/13/26 AR151422 202604 390-57200-54600	*	170.09
PRINTER LEASE
DEX IMAGING	170.09 033484
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/16/26 01695	3/31/26 8911229	202603 300-14200-10000	*	632.05
GOLF CLUBS
DUNLOP SPORTS AMERICAS	632.05 033485
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/16/26 00076	4/01/26 9398 APR 202604 320-57200-43000	*	609.93
2300 CLUBHOUSE DRIVE
FLORIDA CITY GAS	609.93 033486
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

CHECK REGISTER	RUN	4/16/26	PAGE	11	

STATUS		
AMOUNT	....CHECK.....
AMOUNT	#	
*	705.99			
*	706.00			
*	63.48			
*	95.22			
*	399.43			
*	1,597.73			

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

4/16/26 00035	4/09/26	
	4/09/26	
	4/09/26	
	4/09/26	
	4/09/26	
	4/09/26	

33189 AP 202604 330-57200-43000
2300 CLUBHOUSE DR
33189 AP 202604 340-57200-43000
2300 CLUBHOUSE DR
42334 AP 202604 300-11500-10000
2200 CLUBHOUSE DR
42334 AP 202604 340-57200-43000
2200 CLUBHOUSE DR
45156 AP 202604 320-57200-43000
5250 MURRELL RD
45156 AP 202604 390-57200-43000
5250 MURRELL RD
4/09/26 52104 AR 202604 350-57200-43000	*	716.91
2300 CLUBHOUSE DR
FPL	4,284.76 033487
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00587	4/09/26 17189388 202604 390-57200-46110	*	926.96
GASOLINE
4/09/26 17189388 202604 300-13100-10000	*	456.56
GASOLINE
4/09/26 17189389 202604 390-57200-46110	*	445.63
DIESEL
4/09/26 17189389 202604 300-13100-10000	*	219.49
DIESEL
GLOVER OIL COMPANY INC	2,048.64 033488
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 01071	4/01/26 526	202604 310-57200-31700	*	91.92
DISSEMINATION SVC
GMS-CENTRAL FLORIDA, LLC	91.92 033489
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 01658	4/10/26 26033	202604 390-57200-51100	*	15.00

LACY'S	LOCKSMITH		
- - - - - - - - - - - - -	- - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	
202604 330-57200-51025													*							36.21	
202604 300-14100-10200													*							49.06	

3 EAGLE KEY

4/16/26 01542	4/09/26	
	4/09/26	
	4/09/26	
	4/09/26	
	4/14/26	

- - - - - - - - - - - - - - - - -
418830
KITCHEN 418830
BEVERAGE 418830
FOOD 418830 FUEL 420207 FOOD
4/14/26 420207
FUEL

15.00 033490

202604	300-14100-10000	*	1,294.22	
202604	330-57200-43100	*	11.03	
202604	300-14100-10000	*	1,569.10	
202604	330-57200-43100	*	8.50	

- - - - - - - -

PERFORMANCE FOOD GROUP, INC	2,968.12 033491

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

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF

CHECK REGISTER	RUN	4/16/26	

STATUS		
AMOUNT	

*	
267.68	
*	19.21	

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

PAGE	12

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
4/16/26 01324	3/22/26 03222026 202603 320-57200-51000
MAILMAN JOEY'S POSTAGE
3/22/26 03222026 202603 330-57200-51100

*	9.60		
*	135.40			
*	90.00			
*	1,078.50			
*	45.00			
*	84.39			
*	47.04			
*	28.24			

AMAZON COCKTAIL PICKS
3/22/26 03222026 202603 320-57200-51000
WALGREENS FINISHING
3/22/26 03222026 202603 320-57200-51000
WALMART COURSE SUPPLIES 3/22/26 03222026 202603 300-13100-10000
LS VIERA EAST GIFT CARDS 3/22/26 03222026 202603 300-13100-10000
LANDSCAPE DEPOT ROCK
3/22/26 03222026 202603 300-13100-10000
LS VIERA EAST GIFT CARD 3/22/26 03222026 202603 300-13100-10000
WALMART FUNNEL,DEGREASER 3/22/26 03222026 202603 300-14100-10000
PUBLIX FOOD
3/22/26 03222026 202603 300-14100-10000
WALMART POTATOES
3/22/26 03222026 202603 320-57200-51200	*	300.00-CONFERENCES CREDIT
REGIONS BANK	1,505.06 033492
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 01334	4/06/26 16422394 202604 390-57200-47500	*	1,168.20
LESCO QUIN-WAY
SITEONE LANDSCAPE SUPPLY, LLC	1,168.20 033493
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 99999	4/16/26 VOID	202604 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033494
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 99999	4/16/26 VOID	202604 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033495

4/16/26 00130	3/03/26	
	3/03/26	
	3/10/26	
	3/10/26	
	3/11/26	

202603	330-57200-51025	*	9.26	
202603	330-57200-43100	*	1.20	
202603	330-57200-51025	*	23.69	
202603	330-57200-43100	*	5.42	
202603	330-57200-51025	*	125.57	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
122B2205 KITCHEN 122B2205
FUEL 122B2400
KITCHEN 122B2400
FUEL 122B2443
KITCHEN
VIER --VIERA EAST-- AWOLFE

AP300R			YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	CHECK REGISTER	RUN	4/16/26		PAGE	13	
*** CHECK DATES	03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE	
				BANK B VIERA EAST-GOLF					
CHECK	VEND#	.....INVOICE.....	...EXPENSED TO...	VENDOR	NAME	STATUS	AMOUNT	....CHECK.....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	3/11/26
3/12/26	122B2443
122B2474	202603
202603	330-57200-43100
330-57200-51025	*
*	16.32
26.39			
	3/12/26	KITCHEN
122B2474	202603	330-57200-43100	*	6.03			
	3/21/26	FUEL
72267934	202603	320-57200-51100	*	171.98			
	3/21/26	PAPER
72267934	202603	330-57200-43100	*	6.50			
	3/24/26	FUEL
122A4755	202603	300-14100-10200	*	26.87			
	3/24/26	BEVERAGE
122A4755	202603	330-57200-51025	*	75.16			
	3/24/26	KITCHEN
72268435	202603	300-14100-10200	*	153.96			
	3/24/26	BEVERAGE
72268435	202603	300-14100-10000	*	1,162.90			
	3/24/26	FOOD
72268435	202603	330-57200-43100	*	6.50			
	3/25/26	FUEL
72268656	202603	300-14100-10200	*	34.65			
	3/25/26	BEVERAGE
72268656	202603	330-57200-51025	*	175.77			
	3/25/26	KITCHEN
72268656	202603	300-14100-10000	*	107.93			
	3/25/26	FOOD
72268656	202603	330-57200-43100	*	6.50			
	3/26/26	FUEL 122B2762	202603	330-57200-51025	*	36.02			
	3/26/26
4/10/26	122B2762
72272026	202603
202604	330-57200-43100
330-57200-51025	*
*	11.45
231.69			
	4/10/26	KITCHEN
72272026	202604	300-14100-10000	*	517.23			
	4/10/26	FOOD
72272026	202604	330-57200-43100	*	8.95			
	4/14/26	FUEL
72272781	202604	320-57200-51100	*	446.63			
	4/14/26	G/C
72272781	202604	300-14100-10200	*	76.44			
	4/14/26	BEVERAGE
72272781	202604	300-14100-10000	*	657.70			
	4/14/26	FOOD
72272781	202604	330-57200-43100	*	8.95			
		FUEL							
				SYSCO			4,137.66 033496	
- - - -	- - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - -	- -	- - -	- - - - -	- - - - - - - -	
				VIER --VIERA EAST-- AWOLFE					

FUEL

KITCHEN FUEL

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	14
*** CHECK DATES 03/20/2026 - 04/16/2026 ***	VIERA EAST- GOLF COURSE

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
4/16/26 00807	4/08/26 32311603 202604 390-57200-54100	*
UNIFIRST CORPORATION		257.75	
257.75 033497	
- - - - - - - - 4/16/26 01244	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/26 04152026 202604 300-15100-00700	*
VIERA EAST CDD - SERIES 2012	- - - -	- - - - - -	- - - - - - - -

7,504.78 033498	
- - - - - - - - 4/16/26 01558	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/10/26 50383709 202604 390-57200-54600	*
WELLS FARGO FINANCIAL LEASING, INC.	- - - -	- - - - - -	- - - - - - - -

652.46 033499	
- - - - - - - - 4/16/26 00529	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 41340846 202604 390-57200-46000	*
4/07/26 41340973 202604 390-57200-46000	*	- - - -	- - - - - -

340.05	- - - - - - - -	
	LYNX TRAINING FLYER
4/07/26 41341221 202604 390-57200-47100	*		109.98		
	SCOTCHLOK EPOXY
4/08/26 41341494 202604 390-57200-46000	*		36.91		
	RELAY
WESCO TURF, INC.			578.59 033500	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK B		123,889.75		
	TOTAL FOR REGISTER		123,889.75		

BANK B VIERA EAST-GOLF

UNIFORMS

SERIES 2012

7,504.78

TRACTOR LEASE

652.46

SWITCH ROCKER OF-ON

91.65

VIER --VIERA EAST-- AWOLFE

Section B

Viera East	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	

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	
March 31, 2026	

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

$  263,558	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	407	
$	-	
$	-	
$	15,681	
$	-	
$	-	

$	-	
$	-	
$	268,299	
$	-	
$	-	
$	14,443	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	34,143	
$	-	
$	-	
$	-	
$	-	

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

$	664,376	
$	2,000	
$	-	
$	-	
$	2,235	
$	-	
$	-	
$	-	
$	28,142	
$	-	
$	167,712	
$	48,473	
$	38,112	

$	927,933	
$	2,000	
$	268,299	
$	-	
$	2,235	
$	14,443	
$	-	
$	407	
$	62,284	
$	-	
$	183,393	
$	48,473	
$	38,112	

Assets	
Cash	
Operating Account	
Petty Cash	
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)	

$  980,534

$	1,136,813	$	-	$

-	$	713,667	$

2,831,014

$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	285,398	
$	150,749	
$	6,189	
$	107,471	
$	-	

	
$	285,398	
$	150,749	
$	6,189	
$	107,471	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	239,007	
$	0	
$	668,651	
$	-	
$	-	

$	-	
$	-	
$	-	
$	66,759	
$	-	

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

$	239,007	
$	0	
$	668,651	
$	66,759	
$	1,779,589	

Total Assets	$ 1,260,180	$  1,419,555	$  941,801	$	66,759	$ 3,994,112	$	7,682,406	
Liabilities	
Accounts Payable	$  177,871	$	-	$	-	$	-	$	51,522	$	229,393	
Accrued Expenses	$	3,811	$	-	$	-	$	-	$	2,280	$	6,091	
Deferred Revenue - Season Advance	$	-	$	-	$	-	$	-	$	48,007	$	48,007	
Deferred Revenue - Special Assessment O&M $	-	$	-	$	-	$	-	$	10,639	$	10,639	
Deferred Revenue - Special Assessment Debt	$	-	$	-	$	-	$	-	$	256,992	$	256,992	
Due to General Fund	$	-	$	-	$	-	$	-	$	407	$	407	
Due to Golf Course	$	26,844	$	-	$	-	$	-	$	-	$	26,844	
Due to Debt Service	$	34,143	$	-	$	-	$	-	$	-	$	34,143	
Due to Capital Reserve	$	-	$	-	$	-	$	14,443	$	-	$	14,443	
Accrued Interest Payable	$	-	$	-	$	-	$	-	$	22,189	$	22,189	
Accrued Principal Payable	$	-	$	-	$	-	$	-	$	272,500	$	272,500	
Accrued Payroll Payable	$	8,576	$	-	$	-	$	-	$	35,755	$	44,331	
Payroll Tips Payable	$	-	$	-	$	-	$	-	$	3,079	$	3,079	
Notes Payable	$	-	$	-	$	-	$	-	$	766,826	$	766,826	
Sales Tax Payable	$	-	$	-	$	-	$	-	$	37,407	$	37,407	
Event Deposits	$	-	$	-	$	-	$	-	$	1,250	$	1,250	
Bonds Payable - Series 2012	$	-	$	-	$	-	$	-	$	545,000	$	545,000	
Bond Discount	$	-	$	-	$	-	$	-	$	(4,294)	$	(4,294)	
Deferred Loss	$	-	$	-	$	-	$	-	$	(35,353)	$	(35,353)	

Total Liabilites	$  251,245	$	-	$	-	$	14,443	$ 2,014,205	$	2,279,893	
Fund Balance	
Nonspendable	
Prepaid Items	$	15,681	$	-	$	-	$	-	$	-	$	15,681	
Restricted for	
Debt Service - Series 2020	$	-	$	-	$	941,801	$	-	$	-	$	941,801	
Capital Projects - Series 2020	$	-	$	-	$	-	$	52,316	$	-	$	52,316	
Assigned for	
Capital Reserves	$	-	$	1,419,555	$	-	$	-	$	-	$	1,419,555	
Unassigned	$  993,254	$	-	$	-	$	-	$  1,979,907	$	2,973,161	

Total Fund Balances	$ 1,008,935	$  1,419,555	$  941,801	$	52,316	$ 1,979,907	$	5,402,514	

Total Liabilities & Fund Balance	$ 1,260,180	$	1,419,555	$	941,801	$	66,759	$  3,994,112	$	7,682,406

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

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

	
$ 1,378,973	
$	28,140	
$	5,000	
$	2,500	

	
$ 1,327,453	
$	28,140	
$	2,889	
$	10,359	

	
$	(51,520)	
$	-	
$	(2,111)	
$	7,859	

Total Revenues	$1,450,253	$1,414,613	$1,368,841	$	(45,773)	

Expenditures					
General & Administrative					
Supervisors Fees	$	30,519	$	15,260	$	13,095	$	2,165	
Engineering Fees	$	5,000	$	2,500	$	-	$	2,500	
Attorney's Fees	$	20,000	$	10,000	$	4,203	$	5,797	
Dissemination	$	1,082	$	541	$	541	$	(0)	
Trustee Fees	$	6,160	$	3,080	$	2,020	$	1,060	
Annual Audit	$	15,022	$	7,511	$	7,511	$	(0)	
Collection Agent	$	2,575	$	1,288	$	1,288	$	(0)	
Management Fees	$  118,700	$	59,350	$	59,350	$	(0)	
Postage	$	2,000	$	1,000	$	125	$	875	
Printing & Binding	$	2,500	$	1,250	$	16	$	1,234	
Insurance - Liability	$	12,804	$	6,402	$	5,423	$	979	
Legal Advertising	$	2,500	$	1,250	$	110	$	1,140	
Other Current Charges	$	1,200	$	600	$	184	$	416	
Office Supplies	$	2,000	$	1,000	$	93	$	907	
Dues & Licenses	$	175	$	175	$	175	$	-	
Information Technology	$	4,972	$	2,486	$	2,486	$	(0)	
Total General & Administrative	$ 227,208	$ 113,692	$	96,619	$	17,073	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

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	

$	93,713	
$	754	
$	7,169	
$	2,625	
$	2,085	
$	560	
$	2,530	
$	5,000	
$	58,000	
$	250	

$	99,183	
$	377	
$	8,316	
$	467	
$	1,852	
$	476	
$	3,002	
$	5,640	
$	53,725	
$	557	

$	(5,470)	
$	377	
$	(1,147)	
$	2,158	
$	232	
$	83	
$	(472)	
$	(640)	
$	4,275	
$	(307)	

Subtotal Field Expenditures	$ 345,370	$ 172,685	$ 173,595	$	(911)	

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	

$	7,000	
$	82,000	
$	1,500	
$	5,000	
$	74,311	
$	4,000	
$	3,750	
$	1,750	
$	1,500	

$	11,780	
$  160,000	
$	-	
$	-	
$	61,191	
$	-	
$	2,120	
$	700	
$	-	

$	(4,780)	
$	(78,000)	
$	1,500	
$	5,000	
$	13,120	
$	4,000	
$	1,630	
$	1,050	
$	1,500	

Subtotal Maintenance Expenditures	$ 361,622	$ 180,811	$ 235,791	$	(54,980)	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

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	

	
$  122,183	
$	-	
$	1,420	
$	9,347	
$	17,269	
$	2,718	
$	1,304	
$	3,341	
$	3,000	
$	4,010	
$	1,050	
$	1,856	
$	12,500	
$	9,000	
$	17,500	
$	7,500	
$	2,000	
$	5,000	
$	9,000	
$	1,250	
$	2,000	
$	250	
$	-	
$	5,000	
$	10,000	

	
$	69,511	
$	75,108	
$	841	
$	5,998	
$	13,944	
$	1,373	
$	560	
$	-	
$	4,559	
$	1,967	
$	2,391	
$	1,994	
$	29,738	
$	6,957	
$	20,114	
$	8,638	
$	613	
$	2,745	
$	6,839	
$	98	
$	3,335	
$	-	
$	-	
$	195	
$	-	

	
$	52,672	
$	(75,108)	
$	579	
$	3,349	
$	3,325	
$	1,345	
$	744	
$	3,341	
$	(1,559)	
$	2,043	
$	(1,341)	
$	(138)	
$	(17,238)	
$	2,043	
$	(2,614)	
$	(1,138)	
$	1,387	
$	2,255	
$	2,161	
$	1,152	
$	(1,335)	
$	250	
$	-	
$	4,805	
$	10,000	

Subtotal Grounds Maintenance Exp.	$ 496,995	$ 248,498	$ 257,516	$	(9,018)	

Total Operations & Maintenance	$1,203,988	$ 601,994	$ 666,903	$	(64,909)	

Total Expenditures	$1,431,196	$ 715,685	$ 763,522	$	(47,836)	

Excess (Deficiency) of Revenues over Exp.	$	19,057	$  605,319	

Other Financing Sources/(Uses):

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

$	(9,529)	$	-	$	9,529

Total Other Financing Sources/(Uses)	$  (19,058)	$	(9,529)	$	-	$	9,529	
					
Net Change in Fund Balance	$	(0)		$ 605,319		
					
Fund Balance - Beginning	$	-		$ 403,616		
					
Fund Balance - Ending	$	(0)		$1,008,935		

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	$	-	$	18,661	$ 1,236,979	$  37,609	$	19,578	$	14,625	$	-	$	-	$	-	$	-	$	-	$	-	$	1,327,453	
Golf Course Administrative Servic	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	28,140	
Misc. Revenue - Marketing	$	-	$	547	$	936	$	625	$	373	$	407	$	-	$	-	$	-	$	-	$	-	$	-	$	2,889	
Interest Income	$	802	$	753	$	751	$	2,011	$	2,867	$	3,176	$	-	$	-	$	-	$	-	$	-	$	-	$	10,359	

Total Revenues	$	5,492	$	24,652	$ 1,243,356	$ 44,934	$	27,509	$  22,898	$	-	$	-	$	-	$	-	$	-	$	-	$	1,368,841	

Expenditures														
General & Administrative														
Supervisors Fees	$	1,272	$	2,206	$	3,385	$	1,370	$	2,438	$	2,424	$	-	$	-	$	-	$	-	$	-	$	-	$	13,095	
Engineering Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Attorney's Fees	$	1,650	$	1,995	$	-	$	559	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,203	
Dissemination	$	90	$	90	$	90	$	90	$	90	$	90	$	-	$	-	$	-	$	-	$	-	$	-	$	541	
Trustee Fees	$	337	$	337	$	337	$	337	$	337	$	337	$	-	$	-	$	-	$	-	$	-	$	-	$	2,020	
Annual Audit	$	1,252	$	1,252	$	1,252	$	1,252	$	1,252	$	1,252	$	-	$	-	$	-	$	-	$	-	$	-	$	7,511	
Collection Agent	$	215	$	215	$	215	$	215	$	215	$	215	$	-	$	-	$	-	$	-	$	-	$	-	$	1,288	
Management Fees	$	9,892	$	9,892	$	9,892	$	9,892	$	9,892	$	9,892	$	-	$	-	$	-	$	-	$	-	$	-	$	59,350	
Postage	$	5	$	31	$	88	$	-	$	1	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	125	
Printing & Binding	$	-	$	-	$	-	$	-	$	7	$	9	$	-	$	-	$	-	$	-	$	-	$	-	$	16	
Insurance - Liability	$	904	$	904	$	904	$	904	$	904	$	904	$	-	$	-	$	-	$	-	$	-	$	-	$	5,423	
Legal Advertising	$	110	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	110	
Other Current Charges	$	56	$	33	$	35	$	(0)	$	25	$	35	$	-	$	-	$	-	$	-	$	-	$	-	$	184	
Office Supplies	$	41	$	-	$	13	$	38	$	0	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	93	
Dues & Licenses	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Information Technology	$	414	$	414	$	414	$	414	$	414	$	414	$	-	$	-	$	-	$	-	$	-	$	-	$	2,486	
Total General & Administrative	$ 16,411	$	17,367	$	16,625	$ 15,071	$	15,574	$  15,571	$	-	$	-	$	-	$	-	$	-	$	-	$	96,619	

Operations & Maintenance

Operating Expenditures														
Salaries	$  16,799	$	16,398	$	16,905	$  16,905	$	18,541	$	13,633	$	-	$	-	$	-	$	-	$	-	$	-	$	99,183	
Administration Fee	$	73	$	71	$	99	$	21	$	84	$	29	$	-	$	-	$	-	$	-	$	-	$	-	$	377	
FICA Expense	$	1,805	$	1,463	$	1,293	$	1,293	$	1,418	$	1,043	$	-	$	-	$	-	$	-	$	-	$	-	$	8,316	
Health Insurance	$	109	$	-	$	119	$	-	$	119	$	119	$	-	$	-	$	-	$	-	$	-	$	-	$	467	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operating Expenditures Continued
Workers Compensation	$	373	$	302	$	267	$	267	$	347	$	295	$	-	$	-	$	-	$	-	$	-	$	-	$	1,852	
Unemployment	$	-	$	-	$	240	$	180	$	-	$	56	$	-	$	-	$	-	$	-	$	-	$	-	$	476	
Retirement Contribution	$	-	$	-	$	322	$	874	$	968	$	837	$	-	$	-	$	-	$	-	$	-	$	-	$	3,002	
Other Contractual	$	655	$	743	$	1,061	$	1,061	$	1,061	$	1,061	$	-	$	-	$	-	$	-	$	-	$	-	$	5,640	
Marketing - Lifestyle/Amenities	$	8,097	$	10,063	$	10,926	$	8,410	$	8,977	$	7,251	$	-	$	-	$	-	$	-	$	-	$	-	$	53,725	
Training	$	-	$	557	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	557	

Subtotal Operating Exp.	$ 27,911	$	29,596	$	31,233	$ 29,011	$	31,517	$  24,326	$	-	$	-	$	-	$	-	$	-	$	-	$	173,595	

Maintenance Expenditures														
Canal Maintenance	$	-	$	-	$	-	$  11,780	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,780	
Lake Bank Restoration	$	-	$	-	$	-	$	-	$	-	$ 160,000	$	-	$	-	$	-	$	-	$	-	$	-	$	160,000	
Lake Bank Education Project	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Environmental Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Water Management System	$  11,750	$	11,780	$	12,940	$	-	$	11,090	$	13,630	$	-	$	-	$	-	$	-	$	-	$	-	$	61,191	
Midge Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	50	$	100	$	100	$	50	$	1,720	$	100	$	-	$	-	$	-	$	-	$	-	$	-	$	2,120	
Fire Line Management	$	-	$	-	$	-	$	-	$	700	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	700	
Basin Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Maintenance Exp.	$ 11,800	$	11,880	$	13,040	$ 11,830	$	13,510	$ 173,730	$	-	$	-	$	-	$	-	$	-	$	-	$	235,791	

Grounds Maintenance Expenditures	
Salaries	$  11,261	$	11,691	$	11,944	$  11,883	$	13,111	$	9,622	$	-	$	-	$	-	$	-	$	-	$	-	$	69,511	
Bonus Program	$	-	$	75,108	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	75,108	
Administrative Fees	$	176	$	169	$	160	$	71	$	174	$	92	$	-	$	-	$	-	$	-	$	-	$	-	$	841	
FICA	$	1,347	$	1,089	$	914	$	909	$	1,003	$	736	$	-	$	-	$	-	$	-	$	-	$	-	$	5,998	
Health Insurance	$	3,050	$	2,968	$	1,892	$	2,251	$	1,892	$	1,892	$	-	$	-	$	-	$	-	$	-	$	-	$	13,944	
Workers Compensation	$	278	$	225	$	189	$	188	$	245	$	248	$	-	$	-	$	-	$	-	$	-	$	-	$	1,373	
Unemployment	$	-	$	-	$	174	$	306	$	46	$	34	$	-	$	-	$	-	$	-	$	-	$	-	$	560	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Telephone	$	710	$	710	$	635	$	1,133	$	686	$	686	$	-	$	-	$	-	$	-	$	-	$	-	$	4,559	
Utilities	$	331	$	344	$	267	$	353	$	366	$	306	$	-	$	-	$	-	$	-	$	-	$	-	$	1,967	
Property Appraiser	$	-	$	-	$	2,391	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,391	
Insurance - Property	$	332	$	332	$	332	$	332	$	332	$	332	$	-	$	-	$	-	$	-	$	-	$	-	$	1,994	
Repairs	$	2,994	$	705	$	10,547	$	9,466	$	3,490	$	2,536	$	-	$	-	$	-	$	-	$	-	$	-	$	29,738	
Fuel	$	1,241	$	1,094	$	869	$	1,320	$	899	$	1,533	$	-	$	-	$	-	$	-	$	-	$	-	$	6,957	
Park Maintenance	$	4,568	$	1,893	$	6,234	$	1,888	$	2,842	$	2,689	$	-	$	-	$	-	$	-	$	-	$	-	$	20,114	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Grounds Maintenance Exp. Continued	
Sidewalk Repair	$	-	$	-	$	338	$	1,000	$	-	$	7,300	$	-	$	-	$	-	$	-	$	-	$	-	$	8,638	
Chemicals	$	-	$	-	$	-	$	-	$	-	$	613	$	-	$	-	$	-	$	-	$	-	$	-	$	613	
Contingencies	$	301	$	901	$	301	$	641	$	301	$	301	$	-	$	-	$	-	$	-	$	-	$	-	$	2,745	
Refuse	$	1,335	$	1,326	$	611	$	1,127	$	1,788	$	652	$	-	$	-	$	-	$	-	$	-	$	-	$	6,839	
Office Supplies	$	-	$	-	$	-	$	52	$	15	$	30	$	-	$	-	$	-	$	-	$	-	$	-	$	98	
Uniforms	$	444	$	438	$	443	$	496	$	410	$	1,104	$	-	$	-	$	-	$	-	$	-	$	-	$	3,335	
Fire Alarm System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Rain Bird Pump System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Park Materials	$	-	$	-	$	-	$	-	$	-	$	195	$	-	$	-	$	-	$	-	$	-	$	-	$	195	
Bay Hill Flow Way Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Grounds Maintenance	$ 28,368	$	98,992	$	38,238	$ 33,415	$	27,603	$  30,901	$	-	$	-	$	-	$	-	$	-	$	-	$	257,516	

Total Ops. & Maintenance	$ 68,079	$ 140,469	$	82,512	$ 74,256	$	72,630	$ 228,957	$	-	$	-	$	-	$	-	$	-	$	-	$	666,903	

Total Expenditures	$ 84,490	$ 157,836	$	99,136	$ 89,327	$	88,205	$ 244,528	$	-	$	-	$	-	$	-	$	-	$	-	$	763,522	

Excess (Def.) of Rev. over Exp.	$ (78,999)	$ (133,184)	$ 1,144,219	$ (44,392)	$	(60,696)	$ (221,630)	$	-	$	-	$	-	$	-	$	-	$	-	$	605,319	

Other Financing Sources/Uses:

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

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

Net Change in Fund Balance	$ (78,999)	$ (133,184)	$ 1,144,219	$ (44,392)	$  (60,696)	$(221,630)	$	-	$	-	$	-	$	-	$	-	$	-	$	605,319	

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	

11/14/25	
2026-01	
$37,888.58	
($1,805.15)	
($721.67)	
$0.00	
$35,361.76	
$18,661.11	
$7,828.47	
$8,872.18	
$35,361.76	
12/02/25	2026-02	$749,719.14	($29,950.12)	($14,395.38)	$0.00	$705,373.64	$372,239.80	$156,157.23	$176,976.61	$705,373.64	
12/12/25	2026-03	$1,570,585.87	($62,797.56)	($30,155.77)	$0.00	$1,477,632.54	$779,776.29	$327,121.67	$370,734.58	$1,477,632.54	
12/19/25	2026-04	$170,566.93	($6,281.10)	($3,285.71)	$0.00	$161,000.12	$84,962.99	$35,642.57	$40,394.56	$161,000.12	
01/09/26	2026-05	$70,817.04	($2,121.03)	($1,373.93)	$0.00	$67,322.08	$35,527.21	$14,903.92	$16,890.95	$67,322.08	
01/30/26	2026-06	$3,945.08	$0.00	$0.00	$0.00	$3,945.08	$2,081.90	$873.37	$989.81	$3,945.08	
02/12/26	2026-07	$38,704.23	($764.66)	($1,100.99)	$261.28	$37,099.86	$19,578.34	$8,213.25	$9,308.27	$37,099.86	
03/06/26	2026-08	$28,594.86	($314.79)	($565.60)	$0.00	$27,714.47	$14,625.48	$6,135.49	$6,953.50	$27,714.47	
						$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	$2,670,821.73	$(104,034.41)  $(51,599.05)  $	261.28	$ 2,515,449.55	$ 1,327,453.12	$	556,875.97	$	631,120.46	$ 2,515,449.55 	

96%	Net Percent Collected	
$97,627.62	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 March 31, 2026	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

7,289	
353	
109	

4,049	
190	
81	

(3,240)	
(163)	
(28)	

26,454	
1,731	
760	

25,065	
1,335	
494	

(1,389)	
(396)	
(266)	

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

$39	$70	30	$44	$51	7

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	

$	286,836	
$	(1,528)	
$	7,263	
$	2,834	
$	11,887	
$	2,649	
$	425	
$	1,520	

$	282,643	
$	(877)	
$	7,913	
$	2,834	
$	12,749	
$	3,040	
$	614	
$	1,520	

$	(4,193)	
$	651	
$	650	
$	-	
$	862	
$	391	
$	189	
$	-	

$	1,174,565	
$	4,098	
$	44,694	
$	15,706	
$	49,956	
$	10,226	
$	3,649	
$	9,120	

$ 1,285,261	
$	5,288	
$	48,302	
$	12,971	
$	60,875	
$	12,090	
$	9,044	
$	9,120	

$	110,697	
$	1,190	
$	3,609	
$	(2,735)	
$	10,919	
$	1,864	
$	5,395	
$	-	

Subtotal Golf Course Revenue	$ 2,510,657	

$	311,885	$  310,436	$	(1,450)		$  1,312,014	$ 1,442,951	$	130,938	

$	12,718	

$	21,428	

$	8,710		

$	67,200	

$	88,932	

$	21,732	
$	12,718	$	21,428	$	8,710		$	67,200	$	88,932	$	21,732	

Pro Shop Revenue

Merchandise Sales	$	125,664	

Subtotal Pro Shop Revenue	$  125,664	

$  1,844,944	$ 2,011,459	$	166,515

$	419,581	$  420,096	$	515

$	465,731	$	479,575	$	13,845

$	94,977	$	88,232	$	(6,745)

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 March 31, 2026	

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	

$	1,229	
$	996	
$	2,278	
$	360	
$	7,925	
$	428	
$	1,046	
$	1,495	
$	-	

$	1,155	
$	942	
$	1,550	
$	310	
$	9,914	
$	1,053	
$	2,088	
$	582	
$	-	

$	74	
$	53	
$	729	
$	50	
$	(1,990)	
$	(625)	
$	(1,042)	
$	912	
$	-	

$	8,213	
$	6,249	
$	14,986	
$	12,370	
$	33,879	
$	2,703	
$	4,828	
$	6,745	
$	-	

$	6,018	
$	5,243	
$	8,068	
$	6,129	
$	42,784	
$	2,687	
$	11,638	
$	7,869	
$	-	

$	2,195	
$	1,006	
$	6,917	
$	6,240	
$	(8,905)	
$	16	
$	(6,809)	
$	(1,124)	
$	-	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	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	$	-	

$	43,230	
$	3,024	
$	25,468	
$	2,077	
$	21,179	
$	-	

$	40,098	
$	5,966	
$	21,693	
$	3,173	
$	17,511	
$	(209)	

$	(3,132)	
$	2,942	
$	(3,775)	
$	1,097	
$	(3,667)	
$	(209)	

$	223,337	
$	18,181	
$	113,112	
$	9,741	
$	100,673	
$	687	

$	216,489	
$	31,743	
$	113,774	
$	14,980	
$	97,659	
$	4,930	

$	(6,848)	
$	13,561	
$	663	
$	5,240	
$	(3,014)	
$	4,243	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

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

$	490	
$	973	
$	532	

$	199	
$	147	
$	455	

$	291	
$	826	
$	77	

$	2,647	
$	3,829	
$	4,131	

$	4,320	
$	2,460	
$	2,890	

$	(1,673)	
$	1,370	
$	1,241	

Subtotal General Expenditures	$  189,042	

$	100,579	$	100,105	$	474

$	17,750	$	18,395	$	(645)

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	
$	13,124	
$	-	
$	746	

$	-	
$	50	
$	92	
$	-	
$	341	
$	440	
$	4,690	
$	11,532	
$	-	
$	845	

$	-	
$	-	
$	(4)	
$	-	
$	0	
$	(3)	
$	-	
$	1,593	
$	-	
$	(98)	

$	-	
$	750	
$	525	
$	-	
$	2,045	
$	2,620	
$	28,140	
$	78,422	
$	-	
$	4,596	

$	-	
$	300	
$	552	
$	-	
$	2,045	
$	2,639	
$	28,140	
$	69,191	
$	-	
$	5,068	

$	-	
$	450	
$	(27)	
$	-	
$	0	
$	(19)	
$	-	
$	9,231	
$	-	
$	(472)	

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

$	19,476	$	17,989	$	1,487		$	117,097	$	107,934	$	9,163	
							
$	37,226	$	36,384	$	842		$	217,676	$	208,039	$	9,637	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	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	
Retirement Contribution	$	-	
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	

$	32,568	
$	1,174	
$	2,491	
$	71	
$	514	
$	822	
$	-	
$	1,465	
$	1,537	
$	28	
$	-	
$	41	
$	-	
$	-	
$	11,404	
$	-	
$	602	

$	28,731	
$	1,049	
$	2,198	
$	984	
$	741	
$	586	
$	6	
$	1,244	
$	2,014	
$	580	
$	-	
$	528	
$	190	
$	-	
$	11,731	
$	-	
$	-	

$	3,837	
$	125	
$	294	
$	(913)	
$	(227)	
$	237	
$	(6)	
$	221	
$	(477)	
$	(552)	
$	-	
$	(486)	
$	(190)	
$	-	
$	(327)	
$	-	
$	602	

$	174,050	
$	7,238	
$	13,315	
$	2,507	
$	2,936	
$	3,912	
$	-	
$	2,610	
$	9,319	
$	361	
$	-	
$	5,121	
$	727	
$	1,108	
$	69,072	
$	851	
$	981	

$	194,364	
$	7,288	
$	15,990	
$	4,165	
$	3,701	
$	3,659	
$	6	
$	2,674	
$	10,130	
$	1,143	
$	-	
$	6,558	
$	1,141	
$	272	
$	75,757	
$	1,796	
$	2,390	

$	(20,315)	
$	(50)	
$	(2,675)	
$	(1,659)	
$	(765)	
$	252	
$	(6)	
$	(64)	
$	(811)	
$	(781)	
$	-	
$	(1,437)	
$	(414)	
$	836	
$	(6,685)	
$	(945)	
$	(1,408)	

Subtotal Golf Operations Expenditure	$  648,155		$	52,717	$	50,581	$	2,136		$	294,107	$	331,034	$	(36,927)	

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

$	42,593	
$	466	
$	3,258	
$	6,304	

$	43,126	
$	349	
$	3,299	
$	7,476	

$	(534)	
$	117	
$	(41)	
$	(1,172)	

$	237,820	
$	2,659	
$	18,193	
$	31,612	

$	319,872	
$	3,092	
$	26,278	
$	39,984	

$	(82,051)	
$	(433)	
$	(8,085)	
$	(8,372)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

Golf Course Maintenance Expenditures Continued	
Workers Compensation	$	10,462	
Unemployment	$	6,418	
Retirement Contribution	$	-	
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	

$	671	
$	313	
$	-	
$	2,462	
$	4,288	
$	584	
$	2,767	
$	371	
$	2,288	
$	2,304	
$	1,603	
$	9,421	
$	-	
$	226	
$	-	
$	-	
$	603	
$	114	
$	-	
$	1,120	
$	-	
$	735	
$	48	
$	17,765	

$	1,110	
$	104	
$	328	
$	2,142	
$	3,769	
$	3,633	
$	3,113	
$	-	
$	-	
$	4,134	
$	-	
$	17,232	
$	-	
$	233	
$	-	
$	-	
$	735	
$	734	
$	-	
$	1,680	
$	-	
$	1,186	
$	-	
$	17,783	

$	(439)	
$	208	
$	(328)	
$	321	
$	520	
$	(3,048)	
$	(346)	
$	371	
$	2,288	
$	(1,830)	
$	1,603	
$	(7,810)	
$	-	
$	(7)	
$	-	
$	-	
$	(132)	
$	(621)	
$	-	
$	(560)	
$	-	
$	(451)	
$	48	
$	(17)	

$	3,994	
$	3,420	
$	-	
$	14,438	
$	21,649	
$	1,408	
$	15,528	
$	2,220	
$	6,648	
$	7,075	
$	3,059	
$	53,335	
$	272	
$	1,648	
$	-	
$	-	
$	6,832	
$	555	
$	700	
$	6,268	
$	-	
$	5,799	
$	2,687	
$	107,163	

$	5,998	
$	3,630	
$	1,439	
$	13,290	
$	20,038	
$	5,234	
$	14,424	
$	812	
$	3,921	
$	18,222	
$	-	
$	87,525	
$	-	
$	2,428	
$	5,882	
$	-	
$	7,733	
$	1,030	
$	1,798	
$	7,560	
$	1,695	
$	5,966	
$	4,000	
$	113,971	

$	(2,004)	
$	(210)	
$	(1,439)	
$	1,148	
$	1,611	
$	(3,826)	
$	1,103	
$	1,408	
$	2,728	
$	(11,147)	
$	3,059	
$	(34,189)	
$	272	
$	(780)	
$	(5,882)	
$	-	
$	(901)	
$	(476)	
$	(1,098)	
$	(1,292)	
$	(1,695)	
$	(167)	
$	(1,313)	
$	(6,808)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

Subtotal Grounds Maintenance Exp.	$ 1,295,008		$	100,305	$  112,165	$ (11,860)		$	554,983	$	715,822	$  (160,839)	

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		$	8,399	$	10,783	$	(2,384)		$	45,632	$	42,555	$	3,077	

Total Pro Shop Exp.	$	87,965	

Pro Shop Revenue	$  125,664	

$

8,399

$	10,783

$	(2,384)	$

45,632

$

42,555

$

3,077

$	67,200	$	88,932	$	21,732

$	12,718	$	21,428	$	8,710

$	45,632	$	42,555	$	3,077

$	8,399	$	10,783	$	(2,384)

$  1,312,014	$ 1,442,951	$	130,938

$	311,885	$  310,436	$	(1,450)

$	849,089	$ 1,046,855	$  (197,766)

$	153,022	$  162,746	$	(9,724)

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	

$	-	
$	29,210	
$	585	
$	3,292	
$	940	
$	413	
$	566	
$	-	
$	786	

$	-	
$	28,939	
$	567	
$	3,097	
$	1,840	
$	746	
$	533	
$	-	
$	1,148	

$	-	
$	271	
$	17	
$	195	
$	(901)	
$	(333)	
$	33	
$	-	
$	(363)	

$	-	
$	181,677	
$	4,169	
$	19,442	
$	8,011	
$	2,488	
$	4,079	
$	-	
$	4,663	

$	-	
$	197,596	
$	3,830	
$	21,806	
$	10,426	
$	3,758	
$	4,029	
$	-	
$	7,627	

$	-	
$	(15,919)	
$	340	
$	(2,364)	
$	(2,415)	
$	(1,270)	
$	50	
$	-	
$	(2,964)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

Current Month	
Actual	Actual		
3/31/25	3/31/26	Variance	

Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

Restaurant Expenditures Continued	
Pest Control	$	1,200	
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	

$	-	
$	2,923	
$	143	
$	881	
$	880	
$	-	
$	(390)	
$	380	
$	1,027	

$	-	
$	2,155	
$	154	
$	1,164	
$	483	
$	-	
$	988	
$	674	
$	155	

$	-	
$	769	
$	(11)	
$	(283)	
$	397	
$	-	
$	(1,378)	
$	(294)	
$	872	

$	-	
$	14,859	
$	856	
$	7,397	
$	6,605	
$	-	
$	330	
$	2,385	
$	5,388	

$	-	
$	12,045	
$	903	
$	6,899	
$	3,970	
$	-	
$	4,147	
$	3,098	
$	7,100	

$	-	
$	2,814	
$	(46)	
$	497	
$	2,635	
$	-	
$	(3,818)	
$	(713)	
$	(1,712)	

$	262,349	$	287,233	$	(24,884)

$	41,635	$	42,644	$	(1,009)

Subtotal Cost of Goods Sold	$  460,736	

Total Restaurant Expenditures	$  963,539	

Total Restaurant Revenue	$  963,539	

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	

$	25,161	
$	5,973	
$	6,672	
$	1,591	
$	7,414	

$	17,428	
$	2,617	
$	8,545	
$	1,589	
$	4,305	

$	7,733	
$	3,355	
$	(1,873)	
$	2	
$	3,109	

$	119,348	
$	18,121	
$	41,211	
$	5,057	
$	32,736	

$	101,765	
$	19,308	
$	40,832	
$	4,804	
$	27,250	

$	17,583	
$	(1,187)	
$	380	
$	253	
$	5,486	

$	46,811	$	34,485	$  12,326		$	216,473	$	193,959	$	22,514	
							
$	88,446	$	77,129	$  11,317		$	478,821	$	481,191	$	(2,370)	
							
$	94,977	$	88,232	$	(6,745)		$	465,731	$	479,575	$	13,845	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	
Budget	

Current Month	
Actual	Actual		
3/31/25	3/31/26	Variance	

Year- to - Date	
Actual	Actual		
Thru 03/31/25	Thru 03/31/26	Variance	

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

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

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

$	419,581	$  420,096	$	515		$  1,844,944	$ 2,011,459	$	166,515	
							
$	287,093	$  287,042	$	51		$  1,591,219	$ 1,778,641	$  (187,423)	
							
$	132,488	$	133,054	$	566		$	253,725	$	232,817	$	(20,908)	

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	
$	2,018	
$	(84,410)	
$	(4,438)	
$	(43,333)	

$	46,688	
$	3,495	
$	-	
$	(2,271)	
$	(45,417)	

$	-	
$	1,476	
$	84,410	
$	2,167	
$	(2,083)	

$	280,125	
$	8,785	
$	(84,410)	
$	(26,625)	
$	(260,000)	

$	280,125	
$	14,356	
$	-	
$	(13,625)	
$	(272,500)	

$	-	
$	5,571	
$	84,410	
$	13,000	
$	(12,500)	

Total Other Financing Sources/(Uses)	$ (168,149)		$	(83,475)	$	2,495	$  85,969	
				
Net Change in Fund Balance	$	(0)		$	49,013	$  135,548	
				
Fund Balance - Beginning	$	-			
				
Fund Balance - Ending	$	(0)			

$	(82,125)	$	8,356	$	90,481	
			
$	171,600	$	241,173		
			
$	639,514	$ 1,738,734		
			
$	811,114	$ 1,979,907		

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	4,463	3,836	4,374	4,540	4,049	-	-	-	-	-	-	25,065	
Passholder Rounds	266	231	234	212	202	190	-	-	-	-	-	-	1,335	
Comp Rounds	88	72	92	83	78	81	-	-	-	-	-	-	494	
Revenue per Round														
Paid Rounds	$37	$44	$55	$50	$51	$70	$0	$0	$0	$0	$0	$0	$51	

Revenues:	
Golf Course Revenue	

Greens Fees	$ 141,692	$ 198,514	$ 211,570	$ 220,628	$ 230,215	$ 282,643	$	-	$	-	$	-	$	-	$	-	$	-	$ 1,285,261	
Gift Cards - Sales & (Usage)	$	804	$	(1,532)	$	6,926	$	(898)	$	866	$	(877)	$	-	$	-	$	-	$	-	$	-	$	-	$	5,288	
Season Advance/Trail Fees	$	8,686	$	8,801	$	8,359	$	6,473	$	8,070	$	7,913	$	-	$	-	$	-	$	-	$	-	$	-	$	48,302	
Loyalty Program	$	2,725	$	1,962	$	2,289	$	1,962	$	1,199	$	2,834	$	-	$	-	$	-	$	-	$	-	$	-	$	12,971	
Driving Range	$	7,850	$  10,678	$	9,338	$  10,031	$  10,229	$  12,749	$	-	$	-	$	-	$	-	$	-	$	-	$	60,875	
Golf Lessons	$	3,260	$	800	$	1,180	$	1,480	$	2,330	$	3,040	$	-	$	-	$	-	$	-	$	-	$	-	$	12,090	
Misc. Income Golf Course	$	595	$	7,428	$	168	$	(646)	$	886	$	614	$	-	$	-	$	-	$	-	$	-	$	-	$	9,044	
Assessments - Recreation Op.	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	1,520	$	-	$	-	$	-	$	-	$	-	$	-	$	9,120	

Subtotal Golf Course Revenue	$ 167,131	$ 228,170	$ 241,349	$ 240,549	$ 255,316	$ 310,436	$	-	$	-	$	-	$	-	$	-	$	-	$ 1,442,951	
Pro Shop Revenue

Merchandise Sales	$  11,613	$  15,990	$  14,215	$  11,833	$  13,852	$  21,428	$	-	$	-	$	-	$	-	$	-	$	-	$	88,932	

Subtotal Pro Shop Revenue	$  11,613	$  15,990	$  14,215	$  11,833	$  13,852	$  21,428	$	-	$	-	$	-	$	-	$	-	$	-	$	88,932	
Restaurant Revenue

Food & Snack Sales	$  32,062	$  37,185	$  32,102	$  40,832	$  34,210	$  40,098	$	-	$	-	$	-	$	-	$	-	$	-	$	216,489	
Beverage Sales	$	4,422	$	5,367	$	5,435	$	5,174	$	5,379	$	5,966	$	-	$	-	$	-	$	-	$	-	$	-	$	31,743	
Beer Sales	$  16,300	$  21,377	$  16,229	$  19,036	$  19,140	$  21,693	$	-	$	-	$	-	$	-	$	-	$	-	$	113,774	
Wine Sales	$	2,129	$	1,751	$	1,962	$	2,822	$	3,144	$	3,173	$	-	$	-	$	-	$	-	$	-	$	-	$	14,980	
Liquor Sales	$  14,159	$  18,925	$  15,717	$  16,069	$  15,277	$  17,511	$	-	$	-	$	-	$	-	$	-	$	-	$	97,659	
Misc. Income - Restaurant	$	1,564	$	1,692	$	2,299	$	(180)	$	(235)	$	(209)	$	-	$	-	$	-	$	-	$	-	$	-	$	4,930	

Subtotal Restaurant Revenue	$  70,635	$  86,296	$  73,744	$  83,753	$  76,915	$  88,232	$	-	$	-	$	-	$	-	$	-	$	-	$  479,575	

Total Revenues	$ 249,378	$ 330,457	$ 329,308	$ 336,135	$ 346,084	$ 420,096	$	-	$	-	$	-	$	-	$	-	$	-	$ 2,011,459	

Expenditures:														
General Expenditures:														
Other Contractual Services	$	1,155	$	1,243	$	156	$	1,155	$	1,155	$	1,155	$	-	$	-	$	-	$	-	$	-	$	-	$	6,018	
Telephone	$	635	$	891	$	891	$	940	$	943	$	942	$	-	$	-	$	-	$	-	$	-	$	-	$	5,243	
Utilities	$	548	$	1,706	$	1,715	$	1,437	$	1,113	$	1,550	$	-	$	-	$	-	$	-	$	-	$	-	$	8,068	
Repairs & Maintenance	$	520	$	820	$	2,802	$	465	$	1,212	$	310	$	-	$	-	$	-	$	-	$	-	$	-	$	6,129	
Bank Charges	$	5,168	$	6,754	$	7,281	$	6,400	$	7,266	$	9,914	$	-	$	-	$	-	$	-	$	-	$	-	$	42,784	
Office Supplies	$	250	$	648	$	151	$	120	$	464	$	1,053	$	-	$	-	$	-	$	-	$	-	$	-	$	2,687	
Operating Supplies	$	631	$	2,890	$	2,799	$	1,145	$	2,085	$	2,088	$	-	$	-	$	-	$	-	$	-	$	-	$	11,638	
Dues, Licenses & Subscriptions	$	979	$	879	$	1,033	$	582	$	3,812	$	582	$	-	$	-	$	-	$	-	$	-	$	-	$	7,869	
Drug Testing - All Departments	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Training, Education & Emp. Rel.	$	115	$	316	$	577	$	1,890	$	1,224	$	199	$	-	$	-	$	-	$	-	$	-	$	-	$	4,320	
Contractual Security	$	147	$	755	$	294	$	147	$	970	$	147	$	-	$	-	$	-	$	-	$	-	$	-	$	2,460	
IT Services	$	454	$	461	$	461	$	455	$	605	$	455	$	-	$	-	$	-	$	-	$	-	$	-	$	2,890	

Subtotal General Expenditure	$  10,602	$  17,363	$  18,161	$  14,735	$  20,849	$  18,395	$	-	$	-	$	-	$	-	$	-	$	-	$  100,105	

Administrative Expenditures:														
Legal Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Arbitrage	$	50	$	50	$	50	$	50	$	50	$	50	$	-	$	-	$	-	$	-	$	-	$	-	$	300	
Dissemination	$	92	$	92	$	92	$	92	$	92	$	92	$	-	$	-	$	-	$	-	$	-	$	-	$	552	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	341	$	341	$	341	$	341	$	341	$	341	$	-	$	-	$	-	$	-	$	-	$	-	$	2,045	
Annual Audit	$	440	$	440	$	440	$	440	$	440	$	440	$	-	$	-	$	-	$	-	$	-	$	-	$	2,639	
Golf Course Admin. Services	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	28,140	
Insurance	$  11,532	$  11,532	$  11,532	$  11,532	$  11,532	$  11,532	$	-	$	-	$	-	$	-	$	-	$	-	$	69,191	
Marketing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Taxes	$	1,083	$	607	$	845	$	845	$	845	$	845	$	-	$	-	$	-	$	-	$	-	$	-	$	5,068	

Subtotal Administrative Exp.	$  18,227	$  17,751	$  17,989	$  17,989	$  17,989	$  17,989	$	-	$	-	$	-	$	-	$	-	$	-	$  107,934	

Total General & Admin.	$  28,829	$  35,114	$  36,150	$  32,724	$  38,838	$  36,384	$	-	$	-	$	-	$	-	$	-	$	-	$  208,039	

Operations & Maintenance

Golf Operations Expenditures														
Salaries	$  29,142	$  32,695	$  33,012	$  33,173	$  37,611	$  28,731	$	-	$	-	$	-	$	-	$	-	$	-	$	194,364	
Administrative Fee	$	1,139	$	1,100	$	1,379	$	1,208	$	1,413	$	1,049	$	-	$	-	$	-	$	-	$	-	$	-	$	7,288	
FICA Expense	$	3,030	$	2,821	$	2,525	$	2,538	$	2,877	$	2,198	$	-	$	-	$	-	$	-	$	-	$	-	$	15,990	
Health Insurance	$	67	$	67	$	958	$	1,105	$	984	$	984	$	-	$	-	$	-	$	-	$	-	$	-	$	4,165	
Workers Compensation	$	626	$	583	$	522	$	524	$	705	$	741	$	-	$	-	$	-	$	-	$	-	$	-	$	3,701	
Unemployment	$	425	$	338	$	605	$	900	$	805	$	586	$	-	$	-	$	-	$	-	$	-	$	-	$	3,659	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	6	$	-	$	-	$	-	$	-	$	-	$	-	$	6	
Golf Printing	$	1,176	$	-	$	210	$	24	$	20	$	1,244	$	-	$	-	$	-	$	-	$	-	$	-	$	2,674	
Utilities	$	2,209	$	204	$	1,668	$	1,916	$	2,118	$	2,014	$	-	$	-	$	-	$	-	$	-	$	-	$	10,130	
Repairs	$	-	$	37	$	119	$	139	$	268	$	580	$	-	$	-	$	-	$	-	$	-	$	-	$	1,143	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Supplies	$	3,798	$	810	$	204	$	680	$	538	$	528	$	-	$	-	$	-	$	-	$	-	$	-	$	6,558	
Uniforms	$	831	$	(100)	$	220	$	-	$	-	$	190	$	-	$	-	$	-	$	-	$	-	$	-	$	1,141	
Training, Education & Emp. Rel.	$	227	$	-	$	-	$	-	$	45	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	272	
Cart Lease	$  11,404	$  18,357	$  11,404	$  11,457	$  11,404	$  11,731	$	-	$	-	$	-	$	-	$	-	$	-	$	75,757	
Cart Maintenance	$	884	$	305	$	-	$	-	$	608	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,796	
Driving Range	$	1,206	$	415	$	-	$	769	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,390	

Subtotal Operating Exp.	$  56,165	$  57,634	$  52,826	$  54,431	$  59,396	$  50,581	$	-	$	-	$	-	$	-	$	-	$	-	$  331,034	

Golf Course Maintenance Exp.	
Salaries	$  51,864	$  53,380	$  54,597	$  57,087	$  59,817	$  43,126	$	-	$	-	$	-	$	-	$	-	$	-	$	319,872	
Administrative Fees	$	552	$	530	$	563	$	385	$	714	$	349	$	-	$	-	$	-	$	-	$	-	$	-	$	3,092	
FICA Expense	$	5,259	$	4,600	$	4,177	$	4,367	$	4,576	$	3,299	$	-	$	-	$	-	$	-	$	-	$	-	$	26,278	
Employee Insurance	$	4,643	$	4,650	$	6,840	$	8,924	$	7,450	$	7,476	$	-	$	-	$	-	$	-	$	-	$	-	$	39,984	
Workers Compensation	$	1,084	$	941	$	858	$	891	$	1,114	$	1,110	$	-	$	-	$	-	$	-	$	-	$	-	$	5,998	
Unemployment	$	241	$	86	$	804	$	1,608	$	788	$	104	$	-	$	-	$	-	$	-	$	-	$	-	$	3,630	
Retirement Contribution	$	-	$	-	$	165	$	458	$	488	$	328	$	-	$	-	$	-	$	-	$	-	$	-	$	1,439	
Utilities/Water	$	803	$	3,795	$	1,991	$	2,141	$	2,419	$	2,142	$	-	$	-	$	-	$	-	$	-	$	-	$	13,290	
Repairs	$	4,770	$	1,969	$	2,584	$	2,789	$	4,158	$	3,769	$	-	$	-	$	-	$	-	$	-	$	-	$	20,038	
Restaurant Repairs	$	104	$	29	$	420	$	-	$	1,048	$	3,633	$	-	$	-	$	-	$	-	$	-	$	-	$	5,234	
Fuel & Oil	$	2,819	$	2,222	$	1,764	$	2,680	$	1,826	$	3,113	$	-	$	-	$	-	$	-	$	-	$	-	$	14,424	
Pest Control	$	406	$	406	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	812	
Irrigation/Drainage	$	-	$	129	$	3,300	$	359	$	133	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,921	
Sand and Topsoil	$	995	$	1,158	$	3,277	$	2,950	$	5,708	$	4,134	$	-	$	-	$	-	$	-	$	-	$	-	$	18,222	

Golf Course Maintenance Exp. Cont.	
Flower/Mulch	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Fertilizer	$	8,080	$	7,703	$  14,502	$  19,698	$  20,309	$  17,232	$	-	$	-	$	-	$	-	$	-	$	-	$	87,525	
Seed/Sod	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trash Removal	$	233	$	233	$	1,258	$	471	$	-	$	233	$	-	$	-	$	-	$	-	$	-	$	-	$	2,428	
Contingency	$	3,922	$	-	$	1,960	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,882	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	449	$	1,740	$	2,554	$	1,899	$	356	$	735	$	-	$	-	$	-	$	-	$	-	$	-	$	7,733	
Training	$	232	$	-	$	-	$	-	$	64	$	734	$	-	$	-	$	-	$	-	$	-	$	-	$	1,030	
Janitorial Supplies	$	-	$	-	$	-	$	-	$	1,798	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,798	
Janitorial Services	$	1,120	$	1,120	$	1,400	$	1,120	$	1,120	$	1,680	$	-	$	-	$	-	$	-	$	-	$	-	$	7,560	
Soil & Water Testing	$	-	$	-	$	-	$	1,695	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,695	
Uniforms	$	1,111	$	727	$	1,102	$	809	$	1,031	$	1,186	$	-	$	-	$	-	$	-	$	-	$	-	$	5,966	
Equipment Rental	$	-	$	-	$	-	$	4,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,000	
Equipment Lease	$  17,765	$  25,075	$  17,784	$  17,782	$  17,783	$  17,783	$	-	$	-	$	-	$	-	$	-	$	-	$	113,971	
Subtotal Golf Main. Exp.	$ 106,451	$ 110,491	$ 121,900	$ 132,115	$ 132,699	$ 112,165	$	-	$	-	$	-	$	-	$	-	$	-	$  715,822	

Total Operations & Mainten.	$ 162,616	$ 168,125	$ 174,726	$ 186,546	$ 192,095	$ 162,746	$	-	$	-	$	-	$	-	$	-	$	-	$ 1,046,855	

Merchandise Expenditures	
Cost of Goods Sold	$	(3,217)	$	9,209	$  11,511	$	9,091	$	5,178	$  10,783	$	-	$	-	$	-	$	-	$	-	$	-	$	42,555	

Subtotal Merchandise Exp.	$  (3,217)	$	9,209	$  11,511	$	9,091	$	5,178	$  10,783	$	-	$	-	$	-	$	-	$	-	$	-	$	42,555	

Total Pro Shop Exp.	$  (3,217)	$	9,209	$  11,511	$	9,091	$	5,178	$  10,783	$	-	$	-	$	-	$	-	$	-	$	-	$	42,555	

Restaurant Expenditures

Restaurant Expenditures														
Restaurant Manager Contract	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Salaries	$  32,626	$  32,424	$  32,202	$  33,716	$  37,689	$  28,939	$	-	$	-	$	-	$	-	$	-	$	-	$	197,596	
Administrative Fee	$	696	$	970	$	333	$	660	$	603	$	567	$	-	$	-	$	-	$	-	$	-	$	-	$	3,830	
FICA Expense	$	4,158	$	3,794	$	3,156	$	3,609	$	3,992	$	3,097	$	-	$	-	$	-	$	-	$	-	$	-	$	21,806	
Health Insurance	$	988	$	988	$	2,672	$	2,106	$	1,831	$	1,840	$	-	$	-	$	-	$	-	$	-	$	-	$	10,426	
Workers Compensation	$	681	$	589	$	504	$	526	$	713	$	746	$	-	$	-	$	-	$	-	$	-	$	-	$	3,758	
Unemployment	$	209	$	217	$	753	$	1,265	$	1,051	$	533	$	-	$	-	$	-	$	-	$	-	$	-	$	4,029	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Restaurant Expenditures Continued	
Utilities	$	825	$	2,448	$	879	$	1,032	$	1,294	$	1,148	$	-	$	-	$	-	$	-	$	-	$	-	$	7,627	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Merchant Fees	$	1,770	$	2,087	$	2,629	$	1,599	$	1,805	$	2,155	$	-	$	-	$	-	$	-	$	-	$	-	$	12,045	
Equipment Lease	$	143	$	143	$	154	$	154	$	154	$	154	$	-	$	-	$	-	$	-	$	-	$	-	$	903	
Kitchen Equipment/Supplies	$	701	$	1,617	$	667	$	1,070	$	1,681	$	1,164	$	-	$	-	$	-	$	-	$	-	$	-	$	6,899	
Paper & Plastic Supplies	$	402	$	792	$	719	$	1,173	$	401	$	483	$	-	$	-	$	-	$	-	$	-	$	-	$	3,970	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	1,077	$	353	$	66	$	860	$	802	$	988	$	-	$	-	$	-	$	-	$	-	$	-	$	4,147	
Delivery/Gas	$	435	$	506	$	454	$	507	$	522	$	674	$	-	$	-	$	-	$	-	$	-	$	-	$	3,098	
Dues & License	$	2,054	$	808	$	478	$	1,680	$	1,924	$	155	$	-	$	-	$	-	$	-	$	-	$	-	$	7,100	

Subtotal Restaurant Exp.	$  46,765	$  47,736	$  45,667	$  49,958	$  54,462	$  42,644	$	-	$	-	$	-	$	-	$	-	$	-	$  287,233	

Cost of Goods Sold														
Food & Snack Cost	$  15,097	$  24,202	$  15,383	$  14,030	$  15,625	$  17,428	$	-	$	-	$	-	$	-	$	-	$	-	$	101,765	
Beverage Cost	$	3,886	$	821	$	6,614	$	4,514	$	854	$	2,617	$	-	$	-	$	-	$	-	$	-	$	-	$	19,308	
Beer Cost	$	5,583	$	6,457	$	6,635	$	6,870	$	6,742	$	8,545	$	-	$	-	$	-	$	-	$	-	$	-	$	40,832	
Wine Cost	$	(590)	$	386	$	412	$	2,057	$	950	$	1,589	$	-	$	-	$	-	$	-	$	-	$	-	$	4,804	
Liquor Cost	$	3,374	$	3,085	$	6,029	$	3,442	$	7,015	$	4,305	$	-	$	-	$	-	$	-	$	-	$	-	$	27,250	

Subtotal Cost of Goods Sold	$  27,350	$  34,952	$  35,073	$  30,913	$  31,186	$  34,485	$	-	$	-	$	-	$	-	$	-	$	-	$  193,959	

Total Restaurant Exp.	$  74,115	$  82,688	$  80,740	$  80,871	$  85,648	$  77,129	$	-	$	-	$	-	$	-	$	-	$	-	$  481,191	

Total Expenditures	$ 262,344	$ 295,136	$ 303,128	$ 309,232	$ 321,760	$ 287,042	$	-	$	-	$	-	$	-	$	-	$	-	$ 1,778,641	

Excess (Def.) of Rev. over Exp.	$ (12,965)	$  35,321	$  26,181	$  26,903	$  24,324	$ 133,054	$	-	$	-	$	-	$	-	$	-	$	-	$	232,817	

Other Financing Sources/Uses:

Assess. - Recreation Debt Service	$  46,688	$  46,688	$  46,688	$  46,688	$  46,688	$  46,688	$	-	$	-	$	-	$	-	$	-	$	-	$	280,125	
Interest Income	$	2,294	$	2,232	$	2,087	$	2,050	$	2,198	$	3,495	$	-	$	-	$	-	$	-	$	-	$	-	$	14,356	
Transfer In/(Out) - Cap. Reserve	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest Expense	$	(2,271)	$	(2,271)	$	(2,271)	$	(2,271)	$	(2,271)	$	(2,271)	$	-	$	-	$	-	$	-	$	-	$	-	$	(13,625)	
Principal Expense	$ (45,417)	$ (45,417)	$ (45,417)	$ (45,417)	$ (45,417)	$ (45,417)	$	-	$	-	$	-	$	-	$	-	$	-	$  (272,500)	

Total Other Fin Sources/Uses	$	1,294	$	1,232	$	1,087	$	1,050	$	1,198	$	2,495	$	-	$	-	$	-	$	-	$	-	$	-	$	8,356	

Net Change in Fund Balance	$ (11,672)	$  36,553	$  27,268	$  27,953	$  25,522	$ 135,548	$	-	$	-	$	-	$	-	$	-	$	-	$  241,173	

Cost of Goods Sold as a % of Sales:	
Food & Snack Cost	47.1%	65.1%	47.9%	34.4%	45.7%	43.5%	
Beverage Cost	87.9%	15.3%	121.7%	87.2%	15.9%	43.9%	
Beer Cost	34.3%	30.2%	40.9%	36.1%	35.2%	39.4%	
Wine Cost	-27.7%	22.1%	21.0%	72.9%	30.2%	50.1%	
Liquor Cost	23.8%	16.3%	38.4%	21.4%	45.9%	24.6%	

Viera East
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	General Fund	Golf Course	Total Actual	
	Budget	Thru 03/31/26	Allocation	Allocation	Thru 03/31/26	
Revenues						
Interest	$	2,500	$	1,250	$	8,394	$	13,995	$	22,389	
Total Revenues	$	2,500	$	1,250	$	8,394	$	13,995	$	22,389	

Expenditures:						
Capital Outlay	$	238,921	$	119,461	$	79,411	$	58,690	$	138,101	
Truck Maintenance	$	25,000	$	12,500	$	-	$	-	$	-	
Bank Fee	$	-	$	-	$	55	$	92	$	147	
Sign Project	$	20,000	$	10,000	$	-	$	-	$	-	
Vehicle Purchase	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$  283,921	$  141,961	$	79,466	$	58,782	$  138,247	
						
Excess (Deficiency) of Revenues over Expen	$ (281,421)		$	(71,072)	$	(44,786)	$ (115,858)	

Other Financing Sources/(Uses)						
Transfer In/(Out) - General Fund	$	19,058	$	9,529	$	-	$	-	$	-	
Transfer In/(Out) - Golf Course	$	166,149	$	83,074	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$  185,206	$	92,603	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	(96,215)	$	92,603	$	(71,072)	$	(44,786)	$ (115,858)	
						
Fund Balance - Beginning	$ 1,407,203	$1,407,203	$  575,645	$  959,768	$ 1,535,413	
						
Fund Balance - Ending	$ 1,310,989	$1,499,806	$  504,573	$  914,981	$ 1,419,555	

Viera East	
Community Development District	
Capital Reserve Fund	
Capital Outlay Check Register Detail	
For The Period Ending March 31, 2026	

Check	
Date	Fund	Vendor	Detail	Amount	

10/31/25	G	
10/16/25	G	
11/03/25	G	
11/07/25	G	
01/05/26	G	
Total General Fund	

Regions	
John Deere	
Esch Construction Supply, Inc.	
Shutte Shack	
Kendal Signs	

Bank Fee	
Sickle Bar Mower	
Gas Walk	
Hurricane Shutters	
Park Sign	

$	55	
$	6,440	
$	7,729	
$	48,842	
$	16,400	
$	79,466	

eneral eneral eneral eneral eneral

10/15/25	Golf Course	
10/31/25	Golf Course	
01/07/26	Golf Course	
Total Golf Course		

Landirr	
Regions	
Architectonic Inc.	

Cart Path Project (Hole #17)	
Bank Fee	
GC Deck & Simulator	

$	54,940	
$	92	
$	3,750	
$	58,782	

Total	$	138,247

Viera East	
Community Development District	
Debt Service Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budge	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

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

$	655,615	
$	2,500	

$	631,120	
$	8,914	

$	(24,495)	
$	6,414	

Total Revenues	$  660,615	$  658,115	$  640,034	$  (18,081)	
Expenditures:		
Interest - 11/1	$	75,658	$	75,658	$	75,658	$	-	
Principal - 5/1	$	795,000	$	-	$	-	$	-	
Interest - 5/1	$	75,658	$	-	$	-	$	-	
Total Expenditures	$  946,315	$	75,658	$	75,658	$	-	

Excess (Deficiency) of Revenues over Expen	$  (285,700)	$	564,376	
Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
		
Net Change in Fund Balance	$ (285,700)	$  564,376	
		
Fund Balance - Beginning	$  379,668	$  377,424	
		
Fund Balance - Ending	$	93,968	$  941,801	

Viera East	
Community Development District	
Capital Projects Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues		
Interest	$	-	

$	-	$

1,223

$	1,223

Total Revenues	$	-	$	-	$	1,223	$	1,223	

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

Excess (Deficiency) of Revenues over Expen	$	-	$	1,223	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$	-	$	-

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

Net Change in Fund Balance	$	-	$	1,223	
		
Fund Balance - Beginning	$	-	$	51,093	
		
Fund Balance - Ending	$	-	$	52,316