Viera East 

Community Development Districy 

Check Register Summary 

May 22, 2026 through June 18, 2026 



Fund 

Date 

Check #'s 

Amount 



General Fund 

05/28/26 

5904-5922 

11,299.99 $ 

06/04/26 

5923-5928 

$ 2 6,132.26 

06/11/26 

5929-5932 

$ 2,561.98 

06/18/26 

5933-5940 

$ 1 4,045.21 



Sub-Total 

$ 54,039.44 



Capital Reserve 

- 

- 

$ - 



Sub-Total 

$ - 



Golf Course 



05/28/26 

33609-33632 

$ 4 2,209.80 

06/04/26 

33633-33653 

$ 2 9,328.01 

06/11/26 

33654-33671 

$ 1 3,606.21 

06/18/26 

33672-33688 

$ 2 7,349.86 



Sub-Total 

$ 112,493.88 



Total 



$ 166,533.32 




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Viera East 

Community Development District 



Unaudited Financial Reporting 

May 31, 2026 





Table of Contents 



1 



Balance Sheet 



2-4 



General Fund 



5-7 



Month to Month - General Fund 



8 



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 

May 31, 2026 



 

 



General 

Fund 



Capital Reserve 

Fund 



Debt Service 

Fund 



Capital Projects 

Fund 



Golf Course/ 

Recreation Fund 



Totals 

Governmental Funds 



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) 



 



35,433 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 13,482 

$ - 

$ - 



$ - 

$ - 

$ 21,629 

$ - 

$ - 

$ 14,443 

$ - 

$ 37,912 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 49,759 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 681,984 

$ 1,000 

$ - 

$ - 

$ 1 4,215 

$ - 

$ - 

$ - 

$ 8,655 

$ - 

$ 120,904 

$ 4 3,506 

$ 3 5,324 



$ 717,417 

$ 1 ,000 

$ 21,629 

$ - 

$ 14,215 

$ 14,443 

$ - 

$ 37,912 

$ 58,414 

$ - 

$ 134,387 

$ 43,506 

$ 35,324 



$ 8 86,748 



$ 1,340,371 



$ - 



$ - 



$ 718,235 



$ 2,945,354 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 823 

$ 442 

$ 18 

$ 0 

$ - 



$ 823 

$ 442 

$ 18 

$ 0 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 2 35,990 

$ 0 

$ 6,553 

$ - 

$ - 



$ - 

$ - 

$ - 

$ 67,150 

$ - 



$ - 

$ - 

$ - 

$ - 

$ 1,764,082 



$ 235,990 

$ 0 

$ 6 ,553 

$ 67,150 

$ 1,764,082 



Total Assets 

Liabilities 

Accounts Payable 

Accrued Expenses 

Deferred Revenue - Season Advance 

Deferred Revenue - Special Assessment O&M 

Deferred Revenue - Special Assessment Debt 

Due to General Fund 

Due to Golf Course 

Due to Debt Service 

Due to Capital Reserve 

Accrued Interest Payable 

Accrued Principal Payable 

Accrued Payroll Payable 

Payroll Tips Payable 

Notes Payable 

Sales Tax Payable 

Event Deposits 

Bonds Payable - Series 2012 

Bond Discount 

Deferred Loss 



$ 935,663 



$ 1 ,414,356 



$ 292,302 



$ 67,150 



$ 3,389,189 



$ 6,098,659 



$ 20,028 

$ 2,615 

$ - 

$ - 

$ - 

$ - 

$ 8,655 

$ 49,759 

$ - 

$ - 

$ - 

$ 16,182 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 14,443 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 2 5,412 

$ 2,641 

$ 4 1,137 

$ 6,080 

$ - 

$ - 

$ - 

$ - 

$ 3 7,912 

$ - 

$ - 

$ 5 5,660 

$ 5,590 

$ 535,915 

$ 3 2,784 

$ - 

$ - 

$ - 

$ - 



$ 45,440 

$ 5 ,256 

$ 41,137 

$ 6 ,080 

$ - 

$ - 

$ 8 ,655 

$ 49,759 

$ 52,355 

$ - 

$ - 

$ 71,842 

$ 5 ,590 

$ 535,915 

$ 32,784 

$ - 

$ - 

$ - 

$ - 



Total Liabilites 



$ 97,238 



$ - 



$ - 



$ 14,443 



$ 7 43,131 



$ 854,812 



Fund Balance 

Nonspendable 

Prepaid Items 

Restricted for 

Debt Service - Series 2020 

Capital Projects - Series 2020 

Assigned for 

Capital Reserves 

Unassigned 



 



$ 13,482 



$ - 



$ - 



$ - 



$ - 



$ 13,482 



$ - 

$ - 



$ - 

$ - 



$ 2 92,302 

$ - 



$ - 

$ 52,707 



$ - 

$ - 



$ 292,302 

$ 52,707 



$ - 

$ 8 24,943 



$ 1,414,356 

$ - 



$ - 

$ - 



$ - 

$ - 



$ - 

$ 2,646,058 



$ 1,414,356 

$ 3,471,001 



Total Fund Balances 



$ 838,425 



$ 1 ,414,356 



$ 292,302 



$ 52,707 



$ 2,646,058 



$ 5,243,847 



Total Liabilities & Fund Balance 



$ 9 35,663 



$ 1,414,356 



$ 2 92,302 



$ 67,150 



$ 3,389,189 



$ 6,098,659 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 05/31/26 



Actual 

Thru 05/31/26 



Variance 



Revenues 

 

Maintenance Assessments 

1,378,973 $ 

Golf Course Administrative Services 

$ 5 6,280 

Miscellaneous Revenue - Marketing 

$ 1 0,000 

Interest Income 

$ 5,000 



$ 1,378,973 

$ 3 7,520 

$ 6,667 

$ 3,333 



$ 1,360,299 

$ 3 7,520 

$ 3,573 

$ 1 6,572 



$ (18,674) 

$ - 

$ (3,094) 

$ 13,239 



Total Revenues 

$ 1,450,253 

$ 1,426,493 

$1,417,964 

$ (8,529) 

Expenditures 

General & Administrative 

Supervisors Fees 

$ 3 0,519 

$ 2 0,346 

$ 1 7,554 

$ 2,792 

Engineering Fees 

$ 5,000 

$ 3,333 

$ - 

$ 3,333 

Attorney's Fees 

$ 2 0,000 

$ 1 3,333 

$ 6,113 

$ 7,221 

Dissemination 

$ 1,082 

$ 721 

$ 721 

$ (0) 

Trustee Fees 

$ 6,160 

$ 4,107 

$ 2,694 

$ 1,413 

Annual Audit 

$ 1 5,022 

$ 1 0,015 

$ 1 0,015 

$ (0) 

Collection Agent 

$ 2,575 

$ 1,717 

$ 1,717 

$ (0) 

Management Fees 

$ 118,700 

$ 7 9,133 

$ 7 9,133 

$ (0) 

Postage 

$ 2,000 

$ 1,333 

$ 125 

$ 1,209 

Printing & Binding 

$ 2,500 

$ 1,667 

$ 35 

$ 1,632 

Insurance - Liability 

$ 1 2,804 

$ 8,536 

$ 7,231 

$ 1,305 

Legal Advertising 

$ 2,500 

$ 1,667 

$ 213 

$ 1,454 

Other Current Charges 

$ 1,200 

$ 800 

$ 253 

$ 547 

Office Supplies 

$ 2,000 

$ 1,333 

$ 93 

$ 1,240 

Dues & Licenses 

$ 175 

$ 175 

$ 175 

$ - 

Information Technology 

$ 4,972 

$ 3,315 

$ 3,315 

$ (0) 

Total General & Administrative 

$ 227,208 

$ 151,531 

$ 129,385 

$ 22,146 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 05/31/26 



Actual 

Thru 05/31/26 



Variance 



Operations & Maintenance 



Operating Expenditures 

Salaries 

187,425 $ 

Administration Fee 

$ 1,508 

FICA Expense 

$ 1 4,338 

Health Insurance 

$ 5,250 

Workers Compensation 

$ 4,169 

Unemployment 

$ 1,119 

Retirement Contribution 

$ 5,061 

Other Contractual 

$ 1 0,000 

Marketing - Lifestyle/Amenities 

$ 116,000 

Training 

$ 500 



$ 124,950 

$ 1,005 

$ 9,559 

$ 3,500 

$ 2,779 

$ 746 

$ 3,374 

$ 6,667 

$ 7 7,333 

$ 333 



$ 132,448 

$ 365 

$ 1 0,861 

$ 706 

$ 2,710 

$ 476 

$ 5,015 

$ 7,777 

$ 7 6,121 

$ 845 



$ (7,498) 

$ 640 

$ (1,302) 

$ 2,794 

$ 69 

$ 270 

$ (1,641) 

$ (1,111) 

$ 1,212 

$ ( 512) 



Subtotal Field Expenditures 

$ 345,370 

$ 230,247 

$ 237,325 

$ (7,078) 



Maintenance Expenditures 

Canal Maintenance 

$ 1 4,000 

Lake Bank Restoration 

$ 164,000 

Lake Bank Education Project 

$ 3,000 

Environmental Services 

$ 1 0,000 

Water Management System 

$ 148,622 

Midge Control 

$ 8,000 

Contingencies 

$ 7,500 

Fire Line Management 

$ 3,500 

Basin Repair 

$ 3,000 



$ 9,333 

$ 164,000 

$ 2,000 

$ 6,667 

$ 9 9,082 

$ 5,333 

$ 5,000 

$ 2,333 

$ 2,000 



$ 1 1,780 

$ 161,079 

$ - 

$ - 

$ 8 4,061 

$ - 

$ 2,363 

$ 700 

$ - 



$ (2,447) 

$ 2,922 

$ 2,000 

$ 6,667 

$ 15,020 

$ 5,333 

$ 2,637 

$ 1,633 

$ 2,000 



Subtotal Maintenance Expenditures 

$ 361,622 

$ 295,748 

$ 259,983 

$ 35,765 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 05/31/26 



Actual 

Thru 05/31/26 



Variance 



Grounds Maintenance Expenditures 

Salaries 

244,367 $ 

Bonus Program 

$ - 

Administrative Fees 

$ 2,840 

FICA 

$ 1 8,694 

Health Insurance 

$ 3 4,538 

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 

$ 2 5,000 

Fuel 

$ 1 8,000 

Park Maintenance 

$ 3 5,000 

Sidewalk Repair 

$ 1 5,000 

Chemicals 

$ 4,000 

Contingencies 

$ 1 0,000 

Refuse 

$ 1 8,000 

Office Supplies 

$ 2,500 

Uniforms 

$ 4,000 

Fire Alarm System 

$ 500 

Rain Bird Pump System 

$ - 

Park Materials 

$ 1 0,000 

Bay Hill Flow Way Maintenance 

$ 2 0,000 



$ 162,911 

$ - 

$ 1,893 

$ 1 2,463 

$ 2 3,025 

$ 3,624 

$ 1,739 

$ 4,455 

$ 4,000 

$ 5,347 

$ 1,400 

$ 2,474 

$ 1 6,667 

$ 1 2,000 

$ 2 3,333 

$ 1 0,000 

$ 2,667 

$ 6,667 

$ 1 2,000 

$ 1,667 

$ 2,667 

$ 333 

$ - 

$ 6,667 

$ 1 3,333 



$ 131,608 

$ 7 5,108 

$ 1,340 

$ 1 0,748 

$ 2 3,360 

$ 2,735 

$ 1,149 

$ - 

$ 6,380 

$ 2,697 

$ 2,391 

$ 2,658 

$ 3 8,002 

$ 9,665 

$ 2 7,832 

$ 8,638 

$ 808 

$ 4,345 

$ 9,391 

$ 309 

$ 4,473 

$ - 

$ - 

$ 195 

$ - 



$ 31,303 

$ (75,108) 

$ 553 

$ 1,714 

$ ( 335) 

$ 890 

$ 590 

$ 4,455 

$ (2,380) 

$ 2,650 

$ ( 991) 

$ ( 184) 

$ (21,335) 

$ 2,335 

$ (4,499) 

$ 1,362 

$ 1,859 

$ 2,322 

$ 2,609 

$ 1,358 

$ (1,806) 

$ 333 

$ - 

$ 6,472 

$ 13,333 



Subtotal Grounds Maintenance Exp. 

$ 496,995 

$ 331,330 

$ 363,831 

$ (32,500) 



Total Operations & Maintenance 

$ 1,203,988 



$ 857,325 



$ 861,138 



$ (3,813) 



Total Expenditures 

$ 1,431,196 

$ 1,008,856 

$ 990,523 

$ 18,332 



Excess (Deficiency) of Revenues over Exp. 

$ 1 9,057 



$ 427,441 



Other Financing Sources/(Uses): 



Transfer In/(Out) - Capital Reserve 

$ (19,058) 



$ (12,705) 



$ - 



$ 12,705 



Total Other Financing Sources/(Uses) 

$ (19,058) 

$ (12,705) 

$ - 

$ 12,705 

Net Change in Fund Balance 

$ (0) 

$ 427,441 

Fund Balance - Beginning 

$ - 

$ 410,984 

Fund Balance - Ending 

$ (0) 

$ 838,425 




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 

$ 27,800 

$ 5,046 

$ - 

$ - 

$ - 

$ - 

$ 1,360,299 

Golf Course Administrative Services 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ - 

$ - 

$ - 

$ - 

$ 3 7,520 

Misc. Revenue - Marketing 

$ - 

$ 547 

$ 936 

$ 625 

$ 373 

$ 407 

$ 466 

$ 218 

$ - 

$ - 

$ - 

$ - 

$ 3,573 

Interest Income 

$ 802 

$ 753 

$ 751 

$ 2,011 

$ 2,867 

$ 3,176 

$ 3,093 

$ 3,121 

$ - 

$ - 

$ - 

$ - 

$ 1 6,572 



Total Revenues 

$ 5,492 

$ 24,652 

$ 1,243,356 

$ 4 4,934 

$ 27,509 

$ 22,898 

$ 3 6,048 

$ 1 3,075 

$ - 

$ - 

$ - 

$ - 

$ 1,417,964 

Expenditures 

General & Administrative 

Supervisors Fees 

$ 1,272 

$ 2,206 

$ 3,385 

$ 1,370 

$ 2,438 

$ 2,424 

$ 2,010 

$ 2,450 

$ - 

$ - 

$ - 

$ - 

$ 1 7,554 

Engineering Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Attorney's Fees 

$ 1,650 

$ 1,995 

$ - 

$ 559 

$ 1,910 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6,113 

Dissemination 

$ 90 

$ 9 0 

$ 9 0 

$ 90 

$ 90 

$ 90 

$ 90 

$ 90 

$ - 

$ - 

$ - 

$ - 

$ 721 

Trustee Fees 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ - 

$ - 

$ - 

$ - 

$ 2,694 

Annual Audit 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ - 

$ - 

$ - 

$ - 

$ 1 0,015 

Collection Agent 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ - 

$ - 

$ - 

$ - 

$ 1,717 

Management Fees 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ - 

$ - 

$ - 

$ - 

$ 7 9,133 

Postage 

$ 5 

$ 3 1 

$ 8 8 

$ - 

$ 1 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 125 

Printing & Binding 

$ - 

$ - 

$ - 

$ - 

$ 7 

$ 9 

$ 10 

$ 9 

$ - 

$ - 

$ - 

$ - 

$ 35 

Insurance - Liability 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ - 

$ - 

$ - 

$ - 

$ 7,231 

Legal Advertising 

$ 110 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 103 

$ - 

$ - 

$ - 

$ - 

$ 213 

Other Current Charges 

$ 56 

$ 3 3 

$ 3 5 

$ (0) 

$ 25 

$ 35 

$ 33 

$ 36 

$ - 

$ - 

$ - 

$ - 

$ 253 

Office Supplies 

$ 41 

$ - 

$ 1 3 

$ 38 

$ 0 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 93 

Dues & Licenses 

$ 175 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 175 

Information Technology 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ - 

$ - 

$ - 

$ - 

$ 3,315 

Total General & Administrative 

$ 1 6,411 

$ 17,367 

$ 16,625 

$ 1 5,071 

$ 17,484 

$ 15,571 

$ 1 5,155 

$ 1 5,701 

$ - 

$ - 

$ - 

$ - 

$ 129,385 



Operations & Maintenance 



Operating Expenditures 

Salaries 

$ 16,799 

$ 16,398 

$ 16,905 

$ 16,905 

$ 18,541 

$ 13,633 

$ 16,360 

$ 16,905 

$ - 

$ - 

$ - 

$ - 

$ 132,448 

Administration Fee 

$ 73 

$ 7 1 

$ 9 9 

$ 21 

$ 84 

$ 29 

$ ( 23) 

$ 12 

$ - 

$ - 

$ - 

$ - 

$ 365 

FICA Expense 

$ 1,805 

$ 1,463 

$ 1,293 

$ 1,293 

$ 1,418 

$ 1,043 

$ 1,252 

$ 1,293 

$ - 

$ - 

$ - 

$ - 

$ 1 0,861 

Health Insurance 

$ 109 

$ - 

$ 119 

$ - 

$ 119 

$ 119 

$ 119 

$ 119 

$ - 

$ - 

$ - 

$ - 

$ 706 




Viera East 

Community Development District 

Month to Month - General Fund 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Operating Expenditures Continued 

Workers Compensation 

373 $ 

$ 302 

$ 267 

$ 267 

$ 347 

$ 295 

$ 422 

$ 436 

$ - 

$ - 

$ - 

$ - 

$ 2,710 

Unemployment 

$ - 

$ - 

$ 240 

$ 180 

$ - 

$ 56 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 476 

Retirement Contribution 

$ - 

$ - 

$ 322 

$ 874 

$ 968 

$ 837 

$ 882 

$ 1,131 

$ - 

$ - 

$ - 

$ - 

$ 5,015 

Other Contractual 

$ 655 

$ 743 

$ 1,061 

$ 1,061 

$ 1,061 

$ 1,061 

$ 1,066 

$ 1,071 

$ - 

$ - 

$ - 

$ - 

$ 7,777 

Marketing - Lifestyle/Amenities 

$ 8,097 

$ 10,063 

$ 10,926 

$ 8,410 

$ 8,977 

$ 7,386 

$ 8,965 

$ 13,296 

$ - 

$ - 

$ - 

$ - 

$ 7 6,121 

Training 

$ - 

$ 557 

$ - 

$ - 

$ - 

$ - 

$ 154 

$ 135 

$ - 

$ - 

$ - 

$ - 

$ 845 



Subtotal Operating Exp. 

$ 2 7,911 

$ 29,596 

$ 31,233 

$ 2 9,011 

$ 31,517 

$ 24,461 

$ 2 9,196 

$ 3 4,398 

$ - 

$ - 

$ - 

$ - 

$ 237,325 



Maintenance Expenditures 

Canal Maintenance 

$ - 

$ - 

$ - 

$ 11,780 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 1,780 

Lake Bank Restoration 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 161,079 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 161,079 

Lake Bank Education Project 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Environmental Services 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Water Management System 

$ 11,750 

$ 11,780 

$ 12,940 

$ - 

$ 11,090 

$ 13,630 

$ 11,090 

$ 11,780 

$ - 

$ - 

$ - 

$ - 

$ 8 4,061 

Midge Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Contingencies 

$ 50 

$ 100 

$ 100 

$ 50 

$ 1,720 

$ 100 

$ 193 

$ 50 

$ - 

$ - 

$ - 

$ - 

$ 2,363 

Fire Line Management 

$ - 

$ - 

$ - 

$ - 

$ 700 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 700 

Basin Repair 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Maintenance Exp. 

$ 1 1,800 

$ 11,880 

$ 13,040 

$ 1 1,830 

$ 13,510 

$ 174,809 

$ 1 1,283 

$ 1 1,830 

$ - 

$ - 

$ - 

$ - 

$ 259,983 



Grounds Maintenance Expenditures 

Salaries 

$ 16,853 

$ 16,799 

$ 16,742 

$ 16,571 

$ 18,501 

$ 13,508 

$ 16,384 

$ 16,251 

$ - 

$ - 

$ - 

$ - 

$ 131,608 

Bonus Program 

$ - 

$ 75,108 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 7 5,108 

Administrative Fees 

$ 249 

$ 239 

$ 233 

$ 136 

$ 255 

$ 150 

$ 140 

$ ( 62) 

$ - 

$ - 

$ - 

$ - 

$ 1,340 

FICA 

$ 1,775 

$ 1,479 

$ 1,281 

$ 1,268 

$ 1,415 

$ 1,033 

$ 1,253 

$ 1,243 

$ - 

$ - 

$ - 

$ - 

$ 1 0,748 

Health Insurance 

$ 3,078 

$ 2,996 

$ 2,801 

$ 3,283 

$ 2,801 

$ 2,801 

$ 2,801 

$ 2,801 

$ - 

$ - 

$ - 

$ - 

$ 2 3,360 

Workers Compensation 

$ 366 

$ 306 

$ 264 

$ 262 

$ 346 

$ 349 

$ 423 

$ 419 

$ - 

$ - 

$ - 

$ - 

$ 2,735 

Unemployment 

$ 92 

$ 8 

$ 243 

$ 446 

$ 160 

$ 70 

$ 87 

$ 43 

$ - 

$ - 

$ - 

$ - 

$ 1,149 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Telephone 

$ 710 

$ 710 

$ 635 

$ 1,133 

$ 686 

$ 686 

$ 686 

$ 1,136 

$ - 

$ - 

$ - 

$ - 

$ 6,380 

Utilities 

$ 331 

$ 344 

$ 267 

$ 353 

$ 366 

$ 306 

$ 366 

$ 365 

$ - 

$ - 

$ - 

$ - 

$ 2,697 

Property Appraiser 

$ - 

$ - 

$ 2,391 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,391 

Insurance - Property 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ - 

$ - 

$ - 

$ - 

$ 2,658 

Repairs 

$ 2,994 

$ 705 

$ 10,547 

$ 9,466 

$ 3,490 

$ 2,620 

$ 4,232 

$ 3,947 

$ - 

$ - 

$ - 

$ - 

$ 3 8,002 

Fuel 

$ 1,241 

$ 1,094 

$ 869 

$ 1,320 

$ 899 

$ 1,533 

$ 1,329 

$ 1,380 

$ - 

$ - 

$ - 

$ - 

$ 9,665 

Park Maintenance 

$ 4,568 

$ 1,893 

$ 6,234 

$ 1,888 

$ 2,842 

$ 2,689 

$ 4,365 

$ 3,353 

$ - 

$ - 

$ - 

$ - 

$ 2 7,832 




Viera East 

Community Development District 

Month to Month - General Fund 



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 

$ - 

$ 195 

$ - 

$ - 

$ - 

$ - 

$ 808 

Contingencies 

$ 301 

$ 901 

$ 301 

$ 641 

$ 301 

$ 301 

$ 1,299 

$ 301 

$ - 

$ - 

$ - 

$ - 

$ 4,345 

Refuse 

$ 1,335 

$ 1,326 

$ 611 

$ 1,127 

$ 1,788 

$ 1,309 

$ 699 

$ 1,195 

$ - 

$ - 

$ - 

$ - 

$ 9,391 

Office Supplies 

$ - 

$ - 

$ - 

$ 52 

$ 15 

$ 30 

$ 181 

$ 31 

$ - 

$ - 

$ - 

$ - 

$ 309 

Uniforms 

$ 444 

$ 438 

$ 443 

$ 496 

$ 410 

$ 1,309 

$ 515 

$ 418 

$ - 

$ - 

$ - 

$ - 

$ 4,473 

Fire Alarm System 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Rain Bird Pump System 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Park Materials 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 195 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 195 

Bay Hill Flow Way Maintenance 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Grounds Maintenance Exp. 

$ 3 4,669 

$ 104,678 

$ 44,530 

$ 3 9,774 

$ 34,609 

$ 37,135 

$ 3 5,089 

$ 3 3,347 

$ - 

$ - 

$ - 

$ - 

$ 363,831 



Total Ops. & Maintenance 

$ 7 4,381 

$ 146,154 

$ 88,803 

$ 8 0,616 

$ 79,636 

$ 236,405 

$ 7 5,569 

$ 7 9,575 

$ - 

$ - 

$ - 

$ - 

$ 861,138 



Total Expenditures 

$ 9 0,792 

$ 163,521 

$ 105,427 

$ 9 5,686 

$ 97,120 

$ 251,976 

$ 9 0,724 

$ 9 5,277 

$ - 

$ - 

$ - 

$ - 

$ 990,523 



Excess (Def.) of Rev. over Exp. 

$ (85,300) 

$ (138,869) 

$ 1,137,928 

$ (50,752) 

$ (69,612) 

$ ( 229,077) 

$ (54,676) 

$ (82,202) 

$ - 

$ - 

$ - 

$ - 

$ 427,441 



Other Financing Sources/Uses: 



Transfer In/(Out) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Total Other Fin. Sources/Uses 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Net Change in Fund Balance 

$ (85,300) 

$ (138,869) 

$ 1,137,928 

$ (50,752) 

$ (69,612) 

$ (229,077) 

$ (54,676) 

$ (82,202) 

$ - 

$ - 

$ - 

$ - 

$ 427,441 




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 

Discoumt/Penalty 

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 

04/10/26 

2026-09 

$53,516.96 

($33.82) 

($1,069.94) 

$265.52 

$52,678.72 

$27,799.61 

$11,662.14 

$13,216.97 

$52,678.72 

05/12/26 

2026-10 

$9,480.69 

$0.00 

($195.14) 

$276.42 

$9,561.97 

$5,046.04 

$2,116.85 

$2,399.08 

$9,561.97 

$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 

$ 2,733,819.38 

$ (104,068.23) 

$ (52,864.13) 

$ 803.22 

$ 2,577,690.24 

$ 1 ,360,298.77 

$ 570,654.96 

$ 646,736.51 

$ 2 ,577,690.24 



99% 

$35,386.93 



Net Percent Collected 

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 May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



Number of Rounds 

Paid Rounds 

35,250 

Passholder Rounds 

10,000 

Comp Rounds 

3,000 

Revenue per Round 

Paid Rounds 

$ 50 



4,951 

257 

121 



5,128 

2 14 

1 06 



177 

(43) 

(15) 



36,934 

2,321 

1,007 



35,180 

1,774 

712 



(1,754) 

(547) 

(295) 



$40 



$44 



4 



$44 



$49 



5 



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 



$ 198,307 

$ 1,402 

$ 7,462 

$ 1,526 

$ 9,774 

$ 2,048 

$ (1,889) 

$ 1,520 



$ 223,595 

$ 163 

$ 7,236 

$ 1,635 

$ 10,085 

$ 5,350 

$ 641 

$ 1,520 



$ 25,288 

$ (1,239) 

$ (226) 

$ 109 

$ 310 

$ 3,302 

$ 2,530 

$ - 



$ 1,612,422 

$ 4,178 

$ 59,732 

$ 18,540 

$ 70,121 

$ 13,624 

$ (170) 

$ 12,159 



$ 1,718,729 

$ 4,592 

$ 63,139 

$ 16,459 

$ 80,566 

$ 25,040 

$ 10,759 

$ 12,159 



$ 106,307 

$ 414 

$ 3 ,407 

$ (2,081) 

$ 10,445 

$ 11,416 

$ 10,929 

$ - 



Subtotal Golf Course Revenue 

$ 2,510,657 



$ 220,151 



$ 250,226 



$ 30,074 



$ 1 ,790,606 



$ 1,931,443 



$ 140,838 



Pro Shop Revenue 



Merchandise Sales 

$ 125,664 



$ 12,175 



$ 18,311 



$ 6,136 



$ 91,602 



$ 123,753 



$ 32,151 



Subtotal Pro Shop Revenue 

$ 125,664 



$ 12,175 



$ 18,311 



$ 6,136 



$ 91,602 



$ 123,753 



$ 3 2,151 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



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 

$ - 



$ 36,711 

$ 2,950 

$ 22,670 

$ 1,539 

$ 18,586 

$ 1,344 



$ 43,873 

$ 6,483 

$ 20,369 

$ 3,361 

$ 18,900 

$ (805) 



$ 7,162 

$ 3,533 

$ (2,301) 

$ 1,822 

$ 314 

$ (2,149) 



$ 301,256 

$ 23,984 

$ 158,845 

$ 12,879 

$ 139,912 

$ 2,068 



$ 298,736 

$ 43,530 

$ 152,784 

$ 21,115 

$ 131,825 

$ 4,048 



$ (2,521) 

$ 19,546 

$ (6,060) 

$ 8 ,236 

$ (8,086) 

$ 1 ,979 



Subtotal Restaurant Revenue 

$ 963,539 



$ 83,800 



$ 92,181 



$ 8,381 



$ 638,945 



$ 652,038 



$ 1 3,093 



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 



$ 316,126 



$ 360,718 



$ 44,592 



$ 2 ,521,152 



$ 2,707,234 



$ 186,082 



$ 2,698 

$ 9 08 

$ 2,525 

$ 1,872 

$ 7,479 

$ 2 10 

$ 2,026 

$ 2,072 

$ - 



$ 156 

$ 953 

$ 1,460 

$ 310 

$ 7,485 

$ 77 

$ 1,853 

$ 582 

$ - 



$ 2,541 

$ (44) 

$ 1,065 

$ 1,562 

$ (6) 

$ 133 

$ 173 

$ 1,490 

$ - 



$ 11,215 

$ 8,065 

$ 20,010 

$ 15,746 

$ 50,666 

$ 3,259 

$ 9,411 

$ 10,649 

$ - 



$ 7,329 

$ 7,137 

$ 11,171 

$ 6,749 

$ 57,739 

$ 3,052 

$ 15,148 

$ 9,112 

$ - 



$ 3 ,885 

$ 928 

$ 8 ,838 

$ 8 ,996 

$ (7,073) 

$ 207 

$ (5,737) 

$ 1 ,536 

$ - 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



General Expenditures Continued 

Training, Education & Emp. Relations 

5,000 $ 

Contractual Security 

$ 8,400 

IT Services 

$ 8,400 



$ 40 

$ 1,690 

$ 5 49 



$ 312 

$ 1,504 

$ 1,088 



$ (272) 

$ 186 

$ (540) 



$ 2,773 

$ 6,555 

$ 5,468 



$ 6,167 

$ 4,110 

$ 4,433 



$ (3,394) 

$ 2 ,445 

$ 1 ,035 



Subtotal General Expenditures 

$ 189,042 



$ 22,069 



$ 15,781 



$ 6,288 



$ 143,816 



$ 132,149 



$ 1 1,667 



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 

$ - 

$ 3 41 

$ 4 37 

$ 4,690 

$ 13,252 

$ 1,100 

$ 8 08 



$ - 

$ 50 

$ 92 

$ - 

$ 341 

$ 440 

$ 4,690 

$ 11,532 

$ - 

$ 845 



$ - 

$ - 

$ (4) 

$ - 

$ - 

$ (3) 

$ - 

$ 1,721 

$ 1,100 

$ (37) 



$ - 

$ 8 50 

$ 7 00 

$ - 

$ 2,726 

$ 3,493 

$ 37,520 

$ 105,172 

$ - 

$ 6,212 



$ - 

$ 400 

$ 735 

$ - 

$ 2,726 

$ 3,519 

$ 37,520 

$ 92,254 

$ - 

$ 6,757 



$ - 

$ 450 

$ (35) 

$ - 

$ 0 

$ (26) 

$ - 

$ 12,918 

$ - 

$ (545) 



Subtotal Administrative Exp. 

$ 248,003 

Total General & Administrative 

$ 437,044 



$ 20,765 



$ 17,989 



$ 2,776 



$ 156,673 



$ 143,912 



$ 1 2,762 



$ 42,834 



$ 33,769 



$ 9,064 



$ 300,489 



$ 276,061 



$ 2 4,428 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



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 



$ 31,375 

$ 1,153 

$ 2,400 

$ 71 

$ 4 96 

$ 7 65 

$ - 

$ - 

$ 1,640 

$ (1,653) 

$ - 

$ 2 23 

$ 3 16 

$ - 

$ 11,404 

$ - 

$ - 



$ 36,718 

$ 951 

$ 2,809 

$ 984 

$ 947 

$ 561 

$ 19 

$ - 

$ 1,960 

$ 37 

$ - 

$ 590 

$ 193 

$ - 

$ 11,610 

$ 21 

$ 1,213 



$ (5,342) 

$ 202 

$ (409) 

$ (913) 

$ (452) 

$ 204 

$ (19) 

$ - 

$ (320) 

$ (1,690) 

$ - 

$ (367) 

$ 123 

$ - 

$ (206) 

$ (21) 

$ (1,213) 



$ 236,357 

$ 9,529 

$ 18,081 

$ 2,648 

$ 3,920 

$ 5,474 

$ - 

$ 2,610 

$ 12,523 

$ 3 77 

$ - 

$ 5,344 

$ 1,359 

$ 1,308 

$ 91,880 

$ 1,315 

$ 3 90 



$ 264,880 

$ 8,855 

$ 21,384 

$ 6,133 

$ 5,520 

$ 4,818 

$ 4 3 

$ 2,674 

$ 14,143 

$ 1,233 

$ - 

$ 7,941 

$ 1,334 

$ 272 

$ 98,771 

$ 2,641 

$ 3,603 



$ (28,523) 

$ 674 

$ (3,303) 

$ (3,485) 

$ (1,600) 

$ 656 

$ (43) 

$ (64) 

$ (1,620) 

$ (856) 

$ - 

$ (2,598) 

$ 25 

$ 1 ,036 

$ (6,891) 

$ (1,327) 

$ (3,213) 



Subtotal Golf Operations Expenditures 

$ 648,155 

$ 48,190 



$ 58,613 



$ (10,423) 



$ 393,116 



$ 444,246 



$ (51,130) 



Golf Course Maintenance Expenditures 

Salaries 

$ 497,856 

Administrative Fees 

$ 6,616 

FICA Expense 

$ 38,086 

Employee Insurance 

$ 67,672 



$ 43,243 

$ 4 79 

$ 3,308 

$ 5,426 



$ 47,543 

$ 460 

$ 3,637 

$ 6,567 



$ (4,301) 

$ 18 

$ (329) 

$ (1,141) 



$ 321,390 

$ 3,587 

$ 24,586 

$ 42,344 



$ 384,557 

$ 3,453 

$ 31,208 

$ 49,303 



$ (63,167) 

$ 134 

$ (6,622) 

$ (6,959) 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



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 



$ 6 77 

$ 77 

$ - 

$ 3,068 

$ 6,322 

$ 2,426 

$ 2,313 

$ 4 06 

$ 5 93 

$ 1,269 

$ 7 98 

$ 7,310 

$ - 

$ 2 26 

$ 1,173 

$ - 

$ 2,074 

$ 1 63 

$ 25 

$ 1,120 

$ - 

$ 1,240 

$ 2,500 

$ 17,768 



$ 1,219 

$ 1 

$ 596 

$ 2,527 

$ 2,683 

$ 1,469 

$ 2,801 

$ - 

$ 610 

$ - 

$ - 

$ 17,036 

$ - 

$ 1,231 

$ - 

$ - 

$ 1,051 

$ - 

$ 112 

$ 840 

$ - 

$ 1,225 

$ 2,500 

$ 17,159 



$ (542) 

$ 76 

$ (596) 

$ 541 

$ 3,639 

$ 956 

$ (488) 

$ 406 

$ (18) 

$ 1,269 

$ 798 

$ (9,725) 

$ - 

$ (1,005) 

$ 1,173 

$ - 

$ 1,022 

$ 163 

$ (86) 

$ 280 

$ - 

$ 15 

$ - 

$ 609 



$ 5,306 

$ 3,551 

$ - 

$ 20,304 

$ 34,495 

$ 2,592 

$ 20,011 

$ 3,013 

$ 10,279 

$ 10,453 

$ 3,858 

$ 72,999 

$ 2 72 

$ 2,100 

$ 3 28 

$ 2 77 

$ 9,456 

$ 7 18 

$ 7 42 

$ 8,563 

$ - 

$ 7,773 

$ 5,187 

$ 150,609 



$ 7,893 

$ 3,183 

$ 2,484 

$ 17,934 

$ 25,577 

$ 8,173 

$ 19,923 

$ 812 

$ 4,796 

$ 20,567 

$ - 

$ 123,094 

$ - 

$ 3,892 

$ 6,273 

$ 3 9 

$ 9,163 

$ 1,030 

$ 2,006 

$ 9,719 

$ 1,695 

$ 8,485 

$ 6,500 

$ 151,154 



$ (2,586) 

$ 368 

$ (2,484) 

$ 2 ,371 

$ 8 ,918 

$ (5,580) 

$ 88 

$ 2 ,201 

$ 5 ,483 

$ (10,114) 

$ 3 ,858 

$ (50,095) 

$ 272 

$ (1,792) 

$ (5,945) 

$ 238 

$ 293 

$ (313) 

$ (1,264) 

$ (1,156) 

$ (1,695) 

$ (713) 

$ (1,313) 

$ (545) 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



Subtotal Grounds Maintenance Exp. 

1,295,008 $ 

$ 104,003 



$ 111,270 



$ (7,266) 



$ 764,791 



$ 902,912 



$ (138,121) 



Total Operations & Maintenance 

$ 1,943,164 



$ 152,193 



$ 169,882 



$ (17,689) 



$ 1 ,157,907 



$ 1,347,159 



$ (189,252) 



Total Golf Course Revenue 

$ 2,510,657 



$ 220,151 



$ 250,226 



$ 30,074 



$ 1 ,790,606 



$ 1,931,443 



$ 140,838 



Merchandise Sales 

Cost of Goods Sold 

$ 87,965 



$ 10,341 



$ 13,271 



$ (2,931) 



$ 64,888 



$ 68,465 



$ (3,577) 



Subtotal Merchandise Sales 

$ 87,965 

$ 10,341 



$ 13,271 



$ (2,931) 



$ 64,888 



$ 68,465 



$ (3,577) 



Total Pro Shop Exp. 

$ 87,965 



$ 10,341 



$ 13,271 



$ (2,931) 



$ 64,888 



$ 68,465 



$ (3,577) 



Pro Shop Revenue 

$ 125,664 



$ 12,175 



$ 18,311 



$ 6,136 



$ 91,602 



$ 123,753 



$ 3 2,151 



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 



$ - 

$ 27,897 

$ 6 32 

$ 2,983 

$ 9 40 

$ 3 92 

$ 3 31 

$ - 

$ 9 45 



$ - 

$ 32,118 

$ 757 

$ 3,580 

$ 2,751 

$ 816 

$ 460 

$ - 

$ 1,061 



$ - 

$ (4,221) 

$ (125) 

$ (597) 

$ (1,811) 

$ (424) 

$ (129) 

$ - 

$ (116) 



$ - 

$ 236,136 

$ 5,401 

$ 25,568 

$ 9,890 

$ 3,282 

$ 4,743 

$ - 

$ 6,484 



$ - 

$ 264,089 

$ 5,021 

$ 28,844 

$ 16,055 

$ 5,415 

$ 4,993 

$ - 

$ 9,929 



$ - 

$ (27,954) 

$ 380 

$ (3,276) 

$ (6,165) 

$ (2,133) 

$ (250) 

$ - 

$ (3,445) 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



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 



$ - 

$ 4 29 

$ 1 43 

$ 9 09 

$ 1,942 

$ 32 

$ 3 84 

$ 3 47 

$ 1,508 



$ - 

$ 2,127 

$ 154 

$ 1,570 

$ 703 

$ - 

$ 423 

$ 606 

$ 58 



$ - 

$ (1,698) 

$ (11) 

$ (661) 

$ 1,238 

$ 32 

$ (40) 

$ (259) 

$ 1,449 



$ - 

$ 18,277 

$ 1,142 

$ 9,806 

$ 9,645 

$ 32 

$ 9 09 

$ 3,173 

$ 8,377 



$ - 

$ 16,509 

$ 1,211 

$ 10,347 

$ 5,271 

$ - 

$ 6,255 

$ 4,385 

$ 7,216 



$ - 

$ 1 ,769 

$ (69) 

$ (542) 

$ 4 ,374 

$ 32 

$ (5,346) 

$ (1,212) 

$ 1 ,161 



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 



$ 39,812 



$ 47,186 



$ (7,374) 



$ 342,863 



$ 385,539 



$ (42,676) 



$ 26,985 

$ 4,780 

$ 6,779 

$ 1,213 

$ 6,212 



$ 19,885 

$ 4,034 

$ 5,107 

$ (86) 

$ 931 



$ 7,100 

$ 746 

$ 1,672 

$ 1,299 

$ 5,281 



$ 170,799 

$ 25,058 

$ 56,308 

$ 6,894 

$ 42,900 



$ 141,181 

$ 25,995 

$ 55,326 

$ 5,922 

$ 35,584 



$ 29,618 

$ (937) 

$ 981 

$ 972 

$ 7 ,316 



Subtotal Cost of Goods Sold 

$ 460,736 



$ 45,969 



$ 29,870 



$ 16,098 



$ 301,957 



$ 264,008 



$ 3 7,950 



Total Restaurant Expenditures 

$ 963,539 



$ 85,780 



$ 77,056 



$ 8,724 



$ 644,821 



$ 649,547 



$ (4,726) 



Total Restaurant Revenue 

$ 963,539 



$ 83,800 



$ 92,181 



$ 8,381 



$ 638,945 



$ 652,038 



$ 1 3,093 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Current Month 

Actual 

Actual 

5/31/25 

5/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 05/31/25 

Thru 05/31/26 

Variance 



Adopted 

Budget 



Total Golf & H&E Revenue 

3,599,861 $ 



$ 316,126 



$ 360,718 



$ 44,592 



$ 2 ,521,152 



$ 2,707,234 



$ 186,082 



Total Golf & H&E Expenditures 

$ 3,431,712 



$ 291,148 



$ 293,979 



$ (2,831) 



$ 2 ,168,105 



$ 2,341,231 



$ (173,126) 



Excess (Deficiency) of Rev. over Exp. 

$ 168,149 



$ 24,978 



$ 66,739 



$ 41,761 



$ 353,047 



$ 366,003 



$ 12,956 



Other Financing Sources/(Uses): 



Assessments - Recreation Debt Service 

$ 560,250 

Interest Income 

$ 10,000 

Transfer In/(Out) - Capital Reserve 

$ (166,149) 

Transfer In/(Out) - Debt Service 

$ - 

Interest Expense 

$ (27,250) 

Principal Expense 

$ (545,000) 



$ 46,688 

$ 3,368 

$ - 

$ - 

$ (4,438) 

$ (43,333) 



$ 218,188 

$ 8,908 

$ - 

$ - 

$ (11,354) 

$ 317,917 



$ 171,500 

$ 5,540 

$ - 

$ - 

$ (6,917) 

$ 361,250 



$ 373,500 

$ 14,623 

$ (84,410) 

$ - 

$ (35,500) 

$ (346,667) 



$ 545,000 

$ 26,829 

$ - 

$ ( 200,021) 

$ (27,250) 

$ 0 



$ 171,500 

$ 12,206 

$ 84,410 

$ (200,021) 

$ 8 ,250 

$ 346,667 



Total Other Financing Sources/(Uses) 

$ (168,149) 

$ 2,285 

Net Change in Fund Balance 

$ (0) 

$ 27,263 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ (0) 



$ 533,658 



$ 531,374 



$ (78,453) 



$ 344,558 



$ 423,011 



$ 600,397 



$ 274,594 



$ 710,561 



$ 639,514 



$ 1,935,497 



$ 914,108 



$ 2,646,058 




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 

4,987 

5,128 

- 

- 

- 

- 

35,180 

Passholder Rounds 

266 

231 

234 

212 

202 

190 

225 

214 

- 

- 

- 

- 

1,774 

Comp Rounds 

88 

72 

92 

83 

78 

81 

112 

106 

- 

- 

- 

- 

712 

Revenue per Round 

Paid Rounds 

$37 

$44 

$55 

$50 

$51 

$70 

$42 

$0 

$0 

$0 

$0 

$0 

$49 



Revenues: 

 

Golf Course Revenue 



Greens Fees 

$ 1 41,692 

$ 1 98,514 

$ 2 11,570 

$ 2 20,628 

$ 2 30,215 

$ 2 82,643 

$ 209,872 

$ 223,595 

$ - 

$ - 

$ - 

$ - 

$ 1,718,729 

Gift Cards - Sales & (Usage) 

$ 804 

$ (1,532) 

$ 6 ,926 

$ (898) 

$ 866 

$ (877) 

$ (860) 

$ 163 

$ - 

$ - 

$ - 

$ - 

$ 4,592 

Season Advance/Trail Fees 

$ 8 ,686 

$ 8 ,801 

$ 8 ,359 

$ 6 ,473 

$ 8 ,070 

$ 7 ,913 

$ 7,600 

$ 7,236 

$ - 

$ - 

$ - 

$ - 

$ 63,139 

Loyalty Program 

$ 2 ,725 

$ 1 ,962 

$ 2 ,289 

$ 1 ,962 

$ 1 ,199 

$ 2 ,834 

$ 1,853 

$ 1,635 

$ - 

$ - 

$ - 

$ - 

$ 16,459 

Driving Range 

$ 7 ,850 

$ 10,678 

$ 9 ,338 

$ 10,031 

$ 10,229 

$ 12,749 

$ 9,606 

$ 1 0,085 

$ - 

$ - 

$ - 

$ - 

$ 80,566 

Golf Lessons 

$ 3 ,260 

$ 800 

$ 1 ,180 

$ 1 ,480 

$ 2 ,330 

$ 3 ,040 

$ 7,600 

$ 5,350 

$ - 

$ - 

$ - 

$ - 

$ 25,040 

Misc. Income Golf Course 

$ 595 

$ 7 ,428 

$ 168 

$ (646) 

$ 886 

$ 614 

$ 1,075 

$ 641 

$ - 

$ - 

$ - 

$ - 

$ 10,759 

Assessments - Recreation Op. 

$ 1 ,520 

$ 1 ,520 

$ 1 ,520 

$ 1 ,520 

$ 1 ,520 

$ 1 ,520 

$ 1,520 

$ 1,520 

$ - 

$ - 

$ - 

$ - 

$ 12,159 



Subtotal Golf Course Revenue 

$ 167,131 

$ 228,170 

$ 241,349 

$ 240,549 

$ 255,316 

$ 310,436 

$ 238,266 

$ 250,226 

$ - 

$ - 

$ - 

$ - 

$ 1,931,443 



Pro Shop Revenue 



Merchandise Sales 

$ 11,613 

$ 15,990 

$ 14,215 

$ 11,833 

$ 13,852 

$ 21,428 

$ 16,510 

$ 1 8,311 

$ - 

$ - 

$ - 

$ - 

$ 123,753 



Subtotal Pro Shop Revenue 

$ 11,613 

$ 15,990 

$ 14,215 

$ 11,833 

$ 13,852 

$ 21,428 

$ 16,510 

$ 18,311 

$ - 

$ - 

$ - 

$ - 

$ 123,753 



Restaurant Revenue 



Food & Snack Sales 

$ 32,062 

$ 37,185 

$ 32,102 

$ 40,832 

$ 34,210 

$ 40,098 

$ 38,373 

$ 4 3,873 

$ - 

$ - 

$ - 

$ - 

$ 298,736 

Beverage Sales 

$ 4 ,422 

$ 5 ,367 

$ 5 ,435 

$ 5 ,174 

$ 5 ,379 

$ 5 ,966 

$ 5,305 

$ 6,483 

$ - 

$ - 

$ - 

$ - 

$ 43,530 

Beer Sales 

$ 16,300 

$ 21,377 

$ 16,229 

$ 19,036 

$ 19,140 

$ 21,693 

$ 18,641 

$ 2 0,369 

$ - 

$ - 

$ - 

$ - 

$ 152,784 

Wine Sales 

$ 2 ,129 

$ 1 ,751 

$ 1 ,962 

$ 2 ,822 

$ 3 ,144 

$ 3 ,173 

$ 2,773 

$ 3,361 

$ - 

$ - 

$ - 

$ - 

$ 21,115 

Liquor Sales 

$ 14,159 

$ 18,925 

$ 15,717 

$ 16,069 

$ 15,277 

$ 17,511 

$ 15,266 

$ 1 8,900 

$ - 

$ - 

$ - 

$ - 

$ 131,825 

Misc. Income - Restaurant 

$ 1 ,564 

$ 1 ,692 

$ 2 ,299 

$ (180) 

$ (235) 

$ (209) 

$ (77) 

$ (805) 

$ - 

$ - 

$ - 

$ - 

$ 4,048 



Subtotal Restaurant Revenue 

$ 70,635 

$ 86,296 

$ 73,744 

$ 83,753 

$ 76,915 

$ 88,232 

$ 80,282 

$ 92,181 

$ - 

$ - 

$ - 

$ - 

$ 652,038 



Total Revenues 

$ 249,378 

$ 330,457 

$ 329,308 

$ 336,135 

$ 346,084 

$ 420,096 

$ 335,058 

$ 360,718 

$ - 

$ - 

$ - 

$ - 

$ 2,707,234 




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 



Expenditures: 

General Expenditures: 

Other Contractual Services 

1,155 $ 

$ 1 ,243 

$ 156 

$ 1 ,155 

$ 1 ,155 

$ 1 ,155 

$ 1,155 

$ 156 

$ - 

$ - 

$ - 

$ - 

$ 7,329 

Telephone 

$ 635 

$ 891 

$ 891 

$ 940 

$ 943 

$ 942 

$ 942 

$ 953 

$ - 

$ - 

$ - 

$ - 

$ 7,137 

Utilities 

$ 548 

$ 1 ,706 

$ 1 ,715 

$ 1 ,437 

$ 1 ,113 

$ 1 ,550 

$ 1,643 

$ 1,460 

$ - 

$ - 

$ - 

$ - 

$ 11,171 

Repairs & Maintenance 

$ 520 

$ 820 

$ 2 ,802 

$ 465 

$ 1 ,212 

$ 310 

$ 310 

$ 310 

$ - 

$ - 

$ - 

$ - 

$ 6,749 

Bank Charges 

$ 5 ,168 

$ 6 ,754 

$ 7 ,281 

$ 6 ,400 

$ 7 ,266 

$ 9 ,914 

$ 7,470 

$ 7,485 

$ - 

$ - 

$ - 

$ - 

$ 57,739 

Office Supplies 

$ 250 

$ 648 

$ 151 

$ 120 

$ 464 

$ 1 ,053 

$ 288 

$ 77 

$ - 

$ - 

$ - 

$ - 

$ 3,052 

Operating Supplies 

$ 631 

$ 2 ,890 

$ 2 ,799 

$ 1 ,145 

$ 2 ,085 

$ 2 ,266 

$ 1,479 

$ 1,853 

$ - 

$ - 

$ - 

$ - 

$ 15,148 

Dues, Licenses & Subscriptions 

$ 979 

$ 879 

$ 1 ,033 

$ 582 

$ 3 ,812 

$ 582 

$ 661 

$ 582 

$ - 

$ - 

$ - 

$ - 

$ 9,112 

Drug Testing - All Departments 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Training, Education & Emp. Rel. 

$ 115 

$ 316 

$ 577 

$ 2 ,690 

$ 1 ,224 

$ 199 

$ 735 

$ 312 

$ - 

$ - 

$ - 

$ - 

$ 6,167 

Contractual Security 

$ 147 

$ 755 

$ 294 

$ 147 

$ 970 

$ 147 

$ 147 

$ 1,504 

$ - 

$ - 

$ - 

$ - 

$ 4,110 

IT Services 

$ 454 

$ 461 

$ 461 

$ 455 

$ 605 

$ 455 

$ 455 

$ 1,088 

$ - 

$ - 

$ - 

$ - 

$ 4,433 



Subtotal General Expenditures 

$ 10,602 

$ 17,363 

$ 18,161 

$ 15,535 

$ 20,849 

$ 18,573 

$ 15,285 

$ 15,781 

$ - 

$ - 

$ - 

$ - 

$ 132,149 



Administrative Expenditures: 

Legal Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Arbitrage 

$ 50 

$ 50 

$ 50 

$ 50 

$ 50 

$ 50 

$ 5 0 

$ 50 

$ - 

$ - 

$ - 

$ - 

$ 400 

Dissemination 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 9 2 

$ 92 

$ - 

$ - 

$ - 

$ - 

$ 735 

Engineering 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trustee Fees 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ - 

$ - 

$ - 

$ - 

$ 2,726 

Annual Audit 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ - 

$ - 

$ - 

$ - 

$ 3,519 

Golf Course Admin. Services 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4 ,690 

$ 4,690 

$ 4,690 

$ - 

$ - 

$ - 

$ - 

$ 37,520 

Insurance 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 1 1,532 

$ - 

$ - 

$ - 

$ - 

$ 92,254 

Marketing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Property Taxes 

$ 1 ,083 

$ 607 

$ 845 

$ 845 

$ 845 

$ 845 

$ 845 

$ 845 

$ - 

$ - 

$ - 

$ - 

$ 6,757 



Subtotal Administrative Exp. 

$ 18,227 

$ 17,751 

$ 17,989 

$ 17,989 

$ 17,989 

$ 17,989 

$ 17,989 

$ 17,989 

$ - 

$ - 

$ - 

$ - 

$ 143,912 



Total General & Admin. 

$ 28,829 

$ 35,114 

$ 36,150 

$ 33,524 

$ 38,838 

$ 36,562 

$ 33,274 

$ 33,769 

$ - 

$ - 

$ - 

$ - 

$ 276,061 




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 



Operations & Maintenance 



Golf Operations Expenditures 

Salaries 

29,142 $ 

$ 32,695 

$ 33,012 

$ 33,173 

$ 37,611 

$ 28,731 

$ 33,798 

$ 3 6,718 

$ - 

$ - 

$ - 

$ - 

$ 264,880 

Administrative Fee 

$ 1 ,139 

$ 1 ,100 

$ 1 ,379 

$ 1 ,208 

$ 1 ,413 

$ 1 ,049 

$ 616 

$ 951 

$ - 

$ - 

$ - 

$ - 

$ 8,855 

FICA Expense 

$ 3 ,030 

$ 2 ,821 

$ 2 ,525 

$ 2 ,538 

$ 2 ,877 

$ 2 ,198 

$ 2,586 

$ 2,809 

$ - 

$ - 

$ - 

$ - 

$ 21,384 

Health Insurance 

$ 67 

$ 67 

$ 958 

$ 1 ,105 

$ 984 

$ 984 

$ 984 

$ 984 

$ - 

$ - 

$ - 

$ - 

$ 6,133 

Workers Compensation 

$ 626 

$ 583 

$ 522 

$ 524 

$ 705 

$ 741 

$ 872 

$ 947 

$ - 

$ - 

$ - 

$ - 

$ 5,520 

Unemployment 

$ 425 

$ 338 

$ 605 

$ 900 

$ 805 

$ 586 

$ 598 

$ 561 

$ - 

$ - 

$ - 

$ - 

$ 4,818 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6 

$ 1 8 

$ 19 

$ - 

$ - 

$ - 

$ - 

$ 43 

Golf Printing 

$ 1 ,176 

$ - 

$ 210 

$ 24 

$ 20 

$ 1 ,244 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,674 

Utilities 

$ 2 ,209 

$ 204 

$ 1 ,668 

$ 1 ,916 

$ 2 ,118 

$ 2 ,014 

$ 2,053 

$ 1,960 

$ - 

$ - 

$ - 

$ - 

$ 14,143 

Repairs 

$ - 

$ 37 

$ 119 

$ 139 

$ 268 

$ 580 

$ 5 4 

$ 37 

$ - 

$ - 

$ - 

$ - 

$ 1,233 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Supplies 

$ 3 ,798 

$ 810 

$ 204 

$ 680 

$ 538 

$ 528 

$ 794 

$ 590 

$ - 

$ - 

$ - 

$ - 

$ 7,941 

Uniforms 

$ 831 

$ (100) 

$ 220 

$ - 

$ - 

$ 190 

$ - 

$ 193 

$ - 

$ - 

$ - 

$ - 

$ 1,334 

Training, Education & Emp. Rel. 

$ 227 

$ - 

$ - 

$ - 

$ 45 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 272 

Cart Lease 

$ 11,404 

$ 18,357 

$ 11,404 

$ 11,457 

$ 11,404 

$ 11,731 

$ 11,404 

$ 1 1,610 

$ - 

$ - 

$ - 

$ - 

$ 98,771 

Cart Maintenance 

$ 884 

$ 305 

$ - 

$ - 

$ 608 

$ - 

$ 824 

$ 21 

$ - 

$ - 

$ - 

$ - 

$ 2,641 

Driving Range 

$ 1 ,206 

$ 415 

$ - 

$ 769 

$ - 

$ - 

$ - 

$ 1,213 

$ - 

$ - 

$ - 

$ - 

$ 3,603 



Subtotal Operating Exp. 

$ 56,165 

$ 57,634 

$ 52,826 

$ 54,431 

$ 59,396 

$ 50,581 

$ 54,600 

$ 58,613 

$ - 

$ - 

$ - 

$ - 

$ 444,246 



Golf Course Maintenance Exp. 

Salaries 

$ 46,272 

$ 48,272 

$ 49,800 

$ 52,399 

$ 54,428 

$ 39,240 

$ 46,604 

$ 4 7,543 

$ - 

$ - 

$ - 

$ - 

$ 384,557 

Administrative Fees 

$ 478 

$ 459 

$ 490 

$ 319 

$ 633 

$ 310 

$ 303 

$ 460 

$ - 

$ - 

$ - 

$ - 

$ 3,453 

FICA Expense 

$ 4 ,831 

$ 4 ,209 

$ 3 ,810 

$ 4 ,009 

$ 4 ,164 

$ 2 ,984 

$ 3,565 

$ 3,637 

$ - 

$ - 

$ - 

$ - 

$ 31,208 

Employee Insurance 

$ 4 ,616 

$ 4 ,622 

$ 5 ,931 

$ 7 ,892 

$ 6 ,541 

$ 6 ,567 

$ 6,567 

$ 6,567 

$ - 

$ - 

$ - 

$ - 

$ 49,303 

Workers Compensation 

$ 996 

$ 860 

$ 783 

$ 817 

$ 1 ,013 

$ 1 ,010 

$ 1,195 

$ 1,219 

$ - 

$ - 

$ - 

$ - 

$ 7,893 

Unemployment 

$ 149 

$ 78 

$ 735 

$ 1 ,467 

$ 674 

$ 68 

$ 1 1 

$ 1 

$ - 

$ - 

$ - 

$ - 

$ 3,183 

Retirement Contribution 

$ - 

$ - 

$ 165 

$ 458 

$ 488 

$ 328 

$ 449 

$ 596 

$ - 

$ - 

$ - 

$ - 

$ 2,484 

Utilities/Water 

$ 803 

$ 3 ,795 

$ 1 ,991 

$ 2 ,141 

$ 2 ,419 

$ 2 ,142 

$ 2,116 

$ 2,527 

$ - 

$ - 

$ - 

$ - 

$ 17,934 

Repairs 

$ 4 ,770 

$ 1 ,969 

$ 2 ,584 

$ 2 ,789 

$ 4 ,158 

$ 3 ,769 

$ 2,856 

$ 2,683 

$ - 

$ - 

$ - 

$ - 

$ 25,577 

Restaurant Repairs 

$ 104 

$ 29 

$ 420 

$ - 

$ 1 ,048 

$ 3 ,633 

$ 1,469 

$ 1,469 

$ - 

$ - 

$ - 

$ - 

$ 8,173 

Fuel & Oil 

$ 2 ,819 

$ 2 ,222 

$ 1 ,764 

$ 2 ,680 

$ 1 ,826 

$ 3 ,113 

$ 2,697 

$ 2,801 

$ - 

$ - 

$ - 

$ - 

$ 19,923 

Pest Control 

$ 406 

$ 406 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 812 

Irrigation/Drainage 

$ - 

$ 129 

$ 3 ,300 

$ 359 

$ 133 

$ - 

$ 265 

$ 610 

$ - 

$ - 

$ - 

$ - 

$ 4,796 

Sand and Topsoil 

$ 995 

$ 1 ,158 

$ 3 ,277 

$ 2 ,950 

$ 5 ,708 

$ 4 ,134 

$ 2,344 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 20,567 




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 



Golf Course Maintenance Exp. Cont. 

Flower/Mulch 

- $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Fertilizer 

$ 8 ,080 

$ 7 ,703 

$ 14,502 

$ 19,698 

$ 20,309 

$ 16,978 

$ 18,788 

$ 1 7,036 

$ - 

$ - 

$ - 

$ - 

$ 123,094 

Seed/Sod 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trash Removal 

$ 233 

$ 233 

$ 1 ,258 

$ 471 

$ - 

$ 233 

$ 233 

$ 1,231 

$ - 

$ - 

$ - 

$ - 

$ 3,892 

Contingency 

$ 3 ,922 

$ - 

$ 1 ,960 

$ - 

$ - 

$ - 

$ 391 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6,273 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3 9 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 39 

Operating Supplies 

$ 449 

$ 1 ,740 

$ 2 ,554 

$ 1 ,899 

$ 356 

$ 735 

$ 379 

$ 1,051 

$ - 

$ - 

$ - 

$ - 

$ 9,163 

Training 

$ 232 

$ - 

$ - 

$ - 

$ 64 

$ 734 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,030 

Janitorial Supplies 

$ - 

$ - 

$ - 

$ - 

$ 1 ,798 

$ - 

$ 9 7 

$ 112 

$ - 

$ - 

$ - 

$ - 

$ 2,006 

Janitorial Services 

$ 1 ,120 

$ 1 ,120 

$ 1 ,400 

$ 1 ,120 

$ 1 ,120 

$ 1 ,680 

$ 1,319 

$ 840 

$ - 

$ - 

$ - 

$ - 

$ 9,719 

Soil & Water Testing 

$ - 

$ - 

$ - 

$ 1 ,695 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,695 

Uniforms 

$ 1 ,111 

$ 727 

$ 1 ,102 

$ 809 

$ 1 ,031 

$ 1 ,186 

$ 1,295 

$ 1,225 

$ - 

$ - 

$ - 

$ - 

$ 8,485 

Equipment Rental 

$ - 

$ - 

$ - 

$ 4 ,000 

$ - 

$ - 

$ - 

$ 2,500 

$ - 

$ - 

$ - 

$ - 

$ 6,500 

Equipment Lease 

$ 18,419 

$ 25,075 

$ 17,784 

$ 17,782 

$ 19,324 

$ 17,783 

$ 17,828 

$ 1 7,159 

$ - 

$ - 

$ - 

$ - 

$ 151,154 



Subtotal Golf Main. Exp. 

$ 100,804 

$ 104,806 

$ 115,608 

$ 125,755 

$ 127,234 

$ 106,625 

$ 110,810 

$ 111,270 

$ - 

$ - 

$ - 

$ - 

$ 902,912 



Total Operations & Mainten. 

$ 156,969 

$ 162,439 

$ 168,435 

$ 180,187 

$ 186,631 

$ 157,206 

$ 165,410 

$ 169,882 

$ - 

$ - 

$ - 

$ - 

$ 1,347,159 



Merchandise Expenditures 

Cost of Goods Sold 

$ (3,217) 

$ 9 ,209 

$ 11,511 

$ 9 ,091 

$ 5 ,178 

$ 10,783 

$ 12,639 

$ 1 3,271 

$ - 

$ - 

$ - 

$ - 

$ 68,465 



Subtotal Merchandise Exp. 

$ ( 3,217) 

$ 9,209 

$ 11,511 

$ 9,091 

$ 5,178 

$ 10,783 

$ 12,639 

$ 13,271 

$ - 

$ - 

$ - 

$ - 

$ 6 8,465 



Total Pro Shop Exp. 

$ ( 3,217) 

$ 9,209 

$ 11,511 

$ 9,091 

$ 5,178 

$ 10,783 

$ 12,639 

$ 13,271 

$ - 

$ - 

$ - 

$ - 

$ 6 8,465 



Restaurant Expenditures 



Restaurant Expenditures 

Restaurant Manager Contract 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Salaries 

$ 32,626 

$ 32,424 

$ 33,852 

$ 33,716 

$ 37,689 

$ 28,939 

$ 32,725 

$ 3 2,118 

$ - 

$ - 

$ - 

$ - 

$ 264,089 

Administrative Fee 

$ 696 

$ 970 

$ 333 

$ 660 

$ 603 

$ 567 

$ 434 

$ 757 

$ - 

$ - 

$ - 

$ - 

$ 5,021 

FICA Expense 

$ 4 ,158 

$ 3 ,794 

$ 3 ,156 

$ 3 ,609 

$ 3 ,992 

$ 3 ,097 

$ 3,458 

$ 3,580 

$ - 

$ - 

$ - 

$ - 

$ 28,844 

Health Insurance 

$ 988 

$ 988 

$ 2 ,672 

$ 2 ,106 

$ 1 ,831 

$ 1 ,840 

$ 2,879 

$ 2,751 

$ - 

$ - 

$ - 

$ - 

$ 16,055 

Workers Compensation 

$ 681 

$ 589 

$ 504 

$ 526 

$ 713 

$ 746 

$ 841 

$ 816 

$ - 

$ - 

$ - 

$ - 

$ 5,415 

Unemployment 

$ 209 

$ 217 

$ 753 

$ 1 ,265 

$ 1 ,051 

$ 533 

$ 504 

$ 460 

$ - 

$ - 

$ - 

$ - 

$ 4,993 

Telephone 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 




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 



Restaurant Expenditures Continued 

Utilities 

825 $ 

$ 2 ,448 

$ 879 

$ 1 ,032 

$ 1 ,294 

$ 1 ,148 

$ 1,241 

$ 1,061 

$ - 

$ - 

$ - 

$ - 

$ 9,929 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Merchant Fees 

$ 1 ,770 

$ 2 ,087 

$ 2 ,629 

$ 1 ,599 

$ 1 ,805 

$ 2 ,155 

$ 2,336 

$ 2,127 

$ - 

$ - 

$ - 

$ - 

$ 16,509 

Equipment Lease 

$ 143 

$ 143 

$ 154 

$ 154 

$ 154 

$ 154 

$ 154 

$ 154 

$ - 

$ - 

$ - 

$ - 

$ 1,211 

Kitchen Equipment/Supplies 

$ 701 

$ 1 ,617 

$ 667 

$ 1 ,070 

$ 1 ,713 

$ 1 ,198 

$ 1,812 

$ 1,570 

$ - 

$ - 

$ - 

$ - 

$ 10,347 

Paper & Plastic Supplies 

$ 402 

$ 792 

$ 719 

$ 1 ,173 

$ 401 

$ 483 

$ 598 

$ 703 

$ - 

$ - 

$ - 

$ - 

$ 5,271 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Operating Supplies 

$ 1 ,077 

$ 353 

$ 66 

$ 860 

$ 802 

$ 988 

$ 1,684 

$ 423 

$ - 

$ - 

$ - 

$ - 

$ 6,255 

Delivery/Gas 

$ 435 

$ 506 

$ 454 

$ 507 

$ 522 

$ 682 

$ 673 

$ 606 

$ - 

$ - 

$ - 

$ - 

$ 4,385 

Dues & License 

$ 2 ,054 

$ 808 

$ 478 

$ 1 ,680 

$ 1 ,924 

$ 155 

$ 5 8 

$ 58 

$ - 

$ - 

$ - 

$ - 

$ 7,216 



Subtotal Restaurant Exp. 

$ 46,765 

$ 47,736 

$ 47,317 

$ 49,958 

$ 54,494 

$ 42,686 

$ 49,397 

$ 47,186 

$ - 

$ - 

$ - 

$ - 

$ 385,539 

Cost of Goods Sold 

Food & Snack Cost 

$ 15,097 

$ 24,202 

$ 15,383 

$ 14,030 

$ 15,625 

$ 17,428 

$ 19,531 

$ 1 9,885 

$ - 

$ - 

$ - 

$ - 

$ 141,181 

Beverage Cost 

$ 3 ,886 

$ 821 

$ 6 ,614 

$ 4 ,514 

$ 854 

$ 2 ,617 

$ 2,653 

$ 4,034 

$ - 

$ - 

$ - 

$ - 

$ 25,995 

Beer Cost 

$ 5 ,583 

$ 6 ,457 

$ 6 ,635 

$ 6 ,870 

$ 6 ,742 

$ 8 ,545 

$ 9,388 

$ 5,107 

$ - 

$ - 

$ - 

$ - 

$ 55,326 

Wine Cost 

$ (590) 

$ 386 

$ 412 

$ 2 ,057 

$ 950 

$ 1 ,589 

$ 1,203 

$ (86) 

$ - 

$ - 

$ - 

$ - 

$ 5,922 

Liquor Cost 

$ 3 ,374 

$ 3 ,085 

$ 6 ,029 

$ 3 ,442 

$ 7 ,015 

$ 4 ,305 

$ 7,403 

$ 931 

$ - 

$ - 

$ - 

$ - 

$ 35,584 



Subtotal Cost of Goods Sold 

$ 27,350 

$ 34,952 

$ 35,073 

$ 30,913 

$ 31,186 

$ 34,485 

$ 40,179 

$ 29,870 

$ - 

$ - 

$ - 

$ - 

$ 264,008 



Total Restaurant Exp. 

$ 74,115 

$ 82,688 

$ 82,390 

$ 80,871 

$ 85,680 

$ 77,171 

$ 89,575 

$ 77,056 

$ - 

$ - 

$ - 

$ - 

$ 649,547 



Total Expenditures 

$ 256,696 

$ 289,450 

$ 298,486 

$ 303,672 

$ 316,326 

$ 281,722 

$ 300,897 

$ 293,979 

$ - 

$ - 

$ - 

$ - 

$ 2,341,231 



Excess (Def.) of Rev. over Exp. 

$ (7,318) 

$ 41,007 

$ 30,822 

$ 32,463 

$ 29,757 

$ 1 38,374 

$ 34,161 

$ 6 6,739 

$ - 

$ - 

$ - 

$ - 

$ 366,003 



Other Financing Sources/Uses: 



Assess. - Recreation Debt Service 

$ 46,688 

$ 46,688 

$ 46,688 

$ 46,688 

$ 46,688 

$ 46,688 

$ 46,688 

$ 218,188 

$ - 

$ - 

$ - 

$ - 

$ 545,000 

Interest Income 

$ 2 ,294 

$ 2 ,232 

$ 2 ,087 

$ 2 ,050 

$ 2 ,198 

$ 3 ,495 

$ 3,565 

$ 8,908 

$ - 

$ - 

$ - 

$ - 

$ 26,829 

Transfer In/(Out) - Cap. Reserve 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Transfer In/(Out) - Debt 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (200,021) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (200,021) 

Interest Expense 

$ (2,271) 

$ (2,271) 

$ (2,271) 

$ (2,271) 

$ (2,271) 

$ (2,271) 

$ (2,271) 

$ (11,354) 

$ - 

$ - 

$ - 

$ - 

$ (27,250) 

Principal Expense 

$ (45,417) 

$ (45,417) 

$ (45,417) 

$ (45,417) 

$ (45,417) 

$ (45,417) 

$ ( 45,417) 

$ 317,917 

$ - 

$ - 

$ - 

$ - 

$ 0 



Total Other Fin Sources/Uses 

$ 1,294 

$ 1,232 

$ 1,087 

$ 1,050 

$ 1,198 

$ 2,495 

$ (197,456) 

$ 533,658 

$ - 

$ - 

$ - 

$ - 

$ 344,558 




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 



Net Change in Fund Balance 

(6,025) $ 

$ 42,238 

$ 31,909 

$ 33,513 

$ 30,956 

$ 140,869 

$ (163,296) 

$ 600,397 

$ - 

$ - 

$ - 

$ - 

$ 710,561 



Cost of Goods Sold as a % of Sales: 

Food & Snack Cost 

47.1% 

65.1% 

47.9% 

34.4% 

45.7% 

43.5% 

50.9% 

45.3% 

Beverage Cost 

87.9% 

15.3% 

121.7% 

87.2% 

15.9% 

43.9% 

50.0% 

62.2% 

Beer Cost 

34.3% 

30.2% 

40.9% 

36.1% 

35.2% 

39.4% 

50.4% 

25.1% 

Wine Cost 

-27.7% 

22.1% 

21.0% 

72.9% 

30.2% 

50.1% 

43.4% 

-2.6% 

Liquor Cost 

23.8% 

16.3% 

38.4% 

21.4% 

45.9% 

24.6% 

48.5% 

4.9% 




Viera East 

Community Development District 

Capital Reserve Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 05/31/26 



General Fund 

Allocation 



Golf Course 

Allocation 



Total Actual 

Thru 05/31/26 



Revenues 

 

Interest 

2,500 $ 



$ 1,667 



$ 9,217 



$ 21,731 



$ 30,947 



Total Revenues 

$ 2,500 

Expenditures: 

Capital Outlay 

$ 238,921 

Truck Maintenance 

$ 25,000 

Bank Fee 

$ - 

Sign Project 

$ 20,000 

Vehicle Purchase 

$ - 

Total Expenditures 

$ 283,921 



$ 1,667 



$ 9,217 



$ 21,731 



$ 30,947 



$ 159,281 

$ 16,667 

$ - 

$ 13,333 

$ - 



$ 79,411 

$ - 

$ 60 

$ 3,362 

$ - 



$ 106,945 

$ - 

$ 140 

$ - 

$ - 



$ 186,356 

$ - 

$ 200 

$ 3,362 

$ - 



$ 189,281 



$ 82,832 



$ 107,085 



$ 189,917 



Excess (Deficiency) of Revenues over Expenditures 

$ (281,421) 



$ (73,615) 



$ (85,355) 



$ (158,970) 



Other Financing Sources/(Uses) 



Transfer In/(Out) - General Fund 

$ 19,058 

Transfer In/(Out) - Golf Course 

$ 166,149 



$ 12,705 

$ 110,766 



$ - 

$ - 



$ - 

$ - 



$ - 

$ - 



Total Other Financing Sources (Uses) 

$ 185,206 



$ 123,471 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ (96,215) 

Fund Balance - Beginning 

$ 1,407,203 

Fund Balance - Ending 

$ 1,310,989 



$ 123,471 



$ (73,615) 



$ (85,355) 



$ (158,970) 



$ 1,407,203 



$ 468,559 



$ 1,104,767 



$ 1,573,325 



$ 1,530,674 



$ 394,944 



$ 1,019,412 



$ 1,414,356 




Viera East 

Community Development District 

Capital Reserve Fund 

Capital Outlay Check Register Detail 

For The Period Ending May 31, 2026 



Check 

Date 



Fund 



Vendor 



Detail 



Amount 



10/31/25 

10/16/25 

11/03/25 

11/07/25 

01/05/26 

04/22/26 

Total General Fund 



General 

General 

General 

General 

General 

General 



Regions 

John Deere 

Esch Construction Supply, Inc. 

Shutte Shack 

Kendal Signs 

Kendal Signs 



Bank Fee 

Sickle Bar Mower 

Gas Walk 

Hurricane Shutters 

Park Sign 

Fron Entrance Sign & Clubhouse 



60 $ 

$ 6,440 

$ 7,729 

$ 48,842 

$ 16,400 

$ 3,362 

$ 82,832 



10/15/25 

10/31/25 

01/07/26 

04/27/26 

05/07/26 

Total Golf Course 



Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 



Landirr 

Regions 

Architectonic Inc. 

Smith Surveying & Mapping 

About Golf International, LLC 



Cart Path Project (Hole #17) 

Bank Fee 

GC Deck & Simulator 

Survey for Woodside Park 

Simulator Project 



$ 54,940 

$ 140 

$ 3,750 

$ 8,680 

$ 39,575 

$ 107,085 



Total 



$ 189,917 




Viera East 

Community Development District 

Debt Service Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Actual 

Thru 05/31/26 

Thru 05/31/26 



Variance 



Revenues: 

 

Assessments - Tax Roll 

655,615 $ 

Interest 

$ 5,000 



$ 655,615 

$ 3,333 



$ 646,737 

$ 14,435 



$ ( 8,878) 

$ 11,102 



Total Revenues 

$ 6 60,615 

Expenditures: 

Interest - 11/1 

$ 75,658 

Principal - 5/1 

$ 795,000 

Interest - 5/1 

$ 75,658 

Total Expenditures 

$ 9 46,315 



$ 6 58,948 



$ 6 61,171 



$ 2,223 



$ 75,658 

$ 795,000 

$ 75,658 



$ 75,658 

$ 795,000 

$ 75,658 



$ - 

$ - 

$ - 



$ 9 46,315 



$ 9 46,315 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ (285,700) 



$ (285,144) 



Other Financing Sources/(Uses): 



Transfer In/(Out) 

$ - 



$ - 



$ 200,021 



$ 200,021 



Total Other Financing Sources/(Uses) 

$ - 

Net Change in Fund Balance 

$ (285,700) 

Fund Balance - Beginning 

$ 3 79,668 

Fund Balance - Ending 

$ 93,968 



$ - 



$ 200,021 



$ 200,021 



$ (85,122) 



$ 3 77,424 

$ 2 92,302 



 




Viera East 

Community Development District 

Capital Projects Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending May 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 05/31/26 



Actual 

Thru 05/31/26 



Variance 



Revenues 

 

Interest 

- $ 



$ - 



$ 1,614 



$ 1,614 



Total Revenues 

$ - 

Expenditures: 

Capital Outlay 

$ - 

Total Expenditures 

$ - 



$ - 



$ 1,614 



$ 1,614 



$ - 



$ - 



$ - 



$ - 



$ - 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ 1,614 



Other Financing Sources/(Uses) 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources (Uses) 

$ - 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ - 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ - 



$ 1,614 



$ 51,093 



$ 52,707