Viera East 

Community Development Districy 

Check Register Summary 

August 21, 2026 through September 17, 2026 



Fund 

Date 

Check #'s 

Amount 



General Fund 

08/27/26 

6034-6043 

14,609.55 $ 

09/03/26 

6044-6053 

$ 3 1,913.11 

09/10/26 

6054-6061 

$ 2,795.56 

09/17/26 

6062-6066 

$ 1 8,436.06 



Sub-Total 

$ 67,754.28 



Capital Reserve 

- 

- 

$ - 



Sub-Total 

$ - 



Golf Course 



08/27/26 

33879-33890 

$ 9,244.33 

09/03/26 

33891-33909 

$ 2 6,184.79 

09/10/26 

33910-33923 

$ 1 9,171.15 

09/17/26 

33924-33941 

$ 3 2,971.94 



Sub-Total 

$ 87,572.21 



Total 



$ 155,326.49 




Viera East 

Community Development District 



Unaudited Financial Reporting 

August 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 

August 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 

Accounts Receivable 

Due from General Fund 

Prepaid Expenses 

Inventory - Pro Shop 

Inventory - Hook & Eagle 

Investments 

State Board of Administration 

Series 2020 

Reserve 

Temporary Interest 

Bond Service 

Project 

Improvements (Net of Depreciation) 



 



26,747 $ 

$ - 

$ - 

$ - 

$ - 

$ 10,353 

$ - 

$ - 



$ - 

$ - 

$ 233,992 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ 41 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 377,901 

$ 1,000 

$ - 

$ 419 

$ 4 7,084 

$ 6 1,060 

$ 3 1,924 

$ 2 6,942 



$ 404,648 

$ 1 ,000 

$ 233,992 

$ 419 

$ 47,125 

$ 71,412 

$ 31,924 

$ 26,942 



$ 6 18,327 



$ 1,603,776 



$ - 



$ - 



$ 524,658 



$ 2,746,762 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 2 38,077 

$ 0 

$ 70,222 

$ - 

$ - 



$ - 

$ - 

$ - 

$ 53,216 

$ - 



$ - 

$ - 

$ - 

$ - 

$ 1,764,082 



$ 238,077 

$ 0 

$ 70,222 

$ 53,216 

$ 1,764,082 



Total Assets 

Liabilities 

Accounts Payable 

Deferred Revenue - Season Advance 

Deferred Revenue - Special Assessment O&M 

Due to Golf Course 

Due to Debt Service 

Accrued Payroll Payable 

Payroll Tips Payable 

Notes Payable 

Sales Tax Payable 



$ 655,427 



$ 1 ,837,768 



$ 308,340 



$ 53,216 



$ 2,835,070 



$ 5,689,821 



$ 30,974 

$ - 

$ - 

$ 47,084 

$ 41 

$ 11,790 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 4 7,904 

$ 3 8,800 

$ 1,520 

$ - 

$ - 

$ 2 7,904 

$ 2,299 

$ 535,915 

$ 2 5,210 



$ 78,878 

$ 38,800 

$ 1 ,520 

$ 47,084 

$ 41 

$ 39,694 

$ 2 ,299 

$ 535,915 

$ 25,210 



Total Liabilites 



$ 89,889 



$ - 



$ - 



$ - 



$ 6 79,551 



$ 769,440 



Fund Balance 

Nonspendable 

Inventory 

Prepaid Items 

Restricted for 

Debt Service - Series 2020 

Capital Projects - Series 2020 

Assigned for 

Capital Reserves 

Net Investment in Capital Assets 

Unassigned 



 



$ - 

$ 10,353 



$ - 

$ - 



$ - 

$ - 



$ - 

$ - 



$ 5 8,865 

$ 6 1,060 



$ 58,865 

$ 71,412 



$ - 

$ - 



$ - 

$ - 



$ 3 08,340 

$ - 



$ - 

$ 53,216 



$ - 

$ - 



$ 308,340 

$ 53,216 



$ - 

$ - 

$ 5 55,186 



$ 1,837,768 

$ - 

$ - 



$ - 

$ - 

$ - 



$ - 

$ - 

$ - 



$ - 

$ 1,764,082 

$ 271,512 



$ 1,837,768 

$ 1,764,082 

$ 826,697 



Total Fund Balances 



$ 565,538 



$ 1 ,837,768 



$ 308,340 



$ 53,216 



$ 2,155,518 



$ 4,920,381 



Total Liabilities & Fund Balance 



$ 6 55,427 



$ 1,837,768 



$ 3 08,340 



$ 53,216 



$ 2,835,070 



$ 5,689,821 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/26 



Actual 

Thru 08/31/26 



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 

$ 5 1,590 

$ 9,167 

$ 4,583 



$ 1,389,243 

$ 5 1,590 

$ 4,338 

$ 2 3,152 



$ 10,269 

$ - 

$ (4,829) 

$ 18,568 



Total Revenues 

$ 1,450,253 

$ 1,444,313 

$1,468,322 

$ 24,009 

Expenditures 

General & Administrative 

Supervisors Fees 

$ 3 0,519 

$ 2 7,976 

$ 2 4,776 

$ 3,199 

Engineering Fees 

$ 5,000 

$ 4,583 

$ - 

$ 4,583 

Attorney's Fees 

$ 2 0,000 

$ 1 8,333 

$ 8,084 

$ 10,249 

Dissemination 

$ 1,082 

$ 991 

$ 992 

$ (0) 

Trustee Fees 

$ 6,160 

$ 5,647 

$ 3,738 

$ 1,909 

Annual Audit 

$ 1 5,022 

$ 1 3,770 

$ 1 3,770 

$ (0) 

Collection Agent 

$ 2,575 

$ 2,360 

$ 2,360 

$ (0) 

Management Fees 

$ 118,700 

$ 108,808 

$ 108,808 

$ (0) 

Postage 

$ 2,000 

$ 1,833 

$ 3,831 

$ (1,998) 

Printing & Binding 

$ 2,500 

$ 2,292 

$ 127 

$ 2,165 

Insurance - Liability 

$ 1 2,804 

$ 1 1,737 

$ 9,942 

$ 1,795 

Legal Advertising 

$ 2,500 

$ 2,292 

$ 1,322 

$ 970 

Other Current Charges 

$ 1,200 

$ 1,100 

$ 445 

$ 655 

Office Supplies 

$ 2,000 

$ 1,833 

$ 94 

$ 1,740 

Dues & Licenses 

$ 175 

$ 175 

$ 175 

$ - 

Information Technology 

$ 4,972 

$ 4,557 

$ 4,558 

$ (0) 

Total General & Administrative 

$ 227,208 

$ 208,289 

$ 183,022 

$ 25,267 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/26 



Actual 

Thru 08/31/26 



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 



$ 171,806 

$ 1,382 

$ 1 3,143 

$ 4,813 

$ 3,822 

$ 1,026 

$ 4,639 

$ 9,167 

$ 106,333 

$ 458 



$ 185,125 

$ 520 

$ 1 4,890 

$ 3,723 

$ 4,069 

$ 476 

$ 7,559 

$ 1 1,116 

$ 9 8,211 

$ 1,251 



$ (13,319) 

$ 862 

$ (1,747) 

$ 1,090 

$ ( 248) 

$ 549 

$ (2,920) 

$ (1,950) 

$ 8,122 

$ ( 792) 



Subtotal Field Expenditures 

$ 345,370 

$ 316,589 

$ 326,941 

$ (10,352) 



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 



$ 1 2,833 

$ 164,000 

$ 2,750 

$ 9,167 

$ 136,237 

$ 7,333 

$ 6,875 

$ 3,208 

$ 2,750 



$ 1 1,780 

$ 161,079 

$ - 

$ - 

$ 119,872 

$ - 

$ 3,155 

$ 700 

$ - 



$ 1,053 

$ 2,922 

$ 2,750 

$ 9,167 

$ 16,365 

$ 7,333 

$ 3,720 

$ 2,508 

$ 2,750 



Subtotal Maintenance Expenditures 

$ 361,622 

$ 345,154 

$ 296,586 

$ 48,568 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/26 



Actual 

Thru 08/31/26 



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 



$ 224,003 

$ - 

$ 2,603 

$ 1 7,136 

$ 3 1,660 

$ 4,983 

$ 2,391 

$ 6,125 

$ 5,500 

$ 7,352 

$ 1,925 

$ 3,402 

$ 2 2,917 

$ 1 6,500 

$ 3 2,083 

$ 1 3,750 

$ 3,667 

$ 9,167 

$ 1 6,500 

$ 2,292 

$ 3,667 

$ 458 

$ - 

$ 9,167 

$ 1 8,333 



$ 187,209 

$ 7 5,108 

$ 2,089 

$ 1 5,002 

$ 3 2,606 

$ 4,169 

$ 1,346 

$ - 

$ 8,099 

$ 3,501 

$ 2,391 

$ 3,655 

$ 4 6,716 

$ 1 5,590 

$ 3 8,489 

$ 8,638 

$ 922 

$ 2 0,958 

$ 1 4,393 

$ 1,208 

$ 5,833 

$ 47 

$ - 

$ 195 

$ - 



$ 36,794 

$ (75,108) 

$ 514 

$ 2,134 

$ ( 946) 

$ 814 

$ 1,045 

$ 6,125 

$ (2,599) 

$ 3,851 

$ ( 466) 

$ ( 253) 

$ (23,799) 

$ 910 

$ (6,405) 

$ 5,112 

$ 2,745 

$ (11,791) 

$ 2,107 

$ 1,084 

$ (2,166) 

$ 411 

$ - 

$ 8,972 

$ 18,333 



Subtotal Grounds Maintenance Exp. 

$ 496,995 

$ 455,579 

$ 488,161 

$ (32,582) 



Total Operations & Maintenance 

$ 1,203,988 



$ 1,117,322 



$ 1,111,688 



$ 5,633 



Total Expenditures 

$ 1,431,196 

$ 1,325,611 

$ 1,294,710 

$ 30,901 



Excess (Deficiency) of Revenues over Exp. 

$ 1 9,057 



$ 173,612 



Other Financing Sources/(Uses): 



Transfer In/(Out) - Capital Reserve 

$ (19,058) 



$ (19,058) 



$ (19,058) 



$ - 



Total Other Financing Sources/(Uses) 

$ (19,058) 

$ (19,058) 

$ (19,058) 

$ - 

Net Change in Fund Balance 

$ (0) 

$ 154,554 

Fund Balance - Beginning 

$ - 

$ 410,984 

Fund Balance - Ending 

$ (0) 

$ 565,538 




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 

$ 28,859 

$ - 

$ 85 

$ - 

$ 1,389,243 

Golf Course Administrative Services 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ - 

$ 5 1,590 

Misc. Revenue - Marketing 

$ - 

$ 547 

$ 936 

$ 625 

$ 373 

$ 407 

$ 466 

$ 218 

$ 213 

$ 223 

$ 329 

$ - 

$ 4,338 

Interest Income 

$ 802 

$ 753 

$ 751 

$ 2,011 

$ 2,867 

$ 3,176 

$ 3,093 

$ 3,121 

$ 2,406 

$ 2,159 

$ 2,014 

$ - 

$ 2 3,152 



Total Revenues 

$ 5,492 

$ 24,652 

$ 1,243,356 

$ 4 4,934 

$ 27,509 

$ 22,898 

$ 3 6,048 

$ 1 3,075 

$ 3 6,168 

$ 7,072 

$ 7,118 

$ - 

$ 1,468,322 

Expenditures 

General & Administrative 

Supervisors Fees 

$ 1,272 

$ 2,206 

$ 3,385 

$ 1,370 

$ 2,438 

$ 2,424 

$ 2,010 

$ 2,450 

$ 2,424 

$ 2,359 

$ 2,439 

$ - 

$ 2 4,776 

Engineering Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Attorney's Fees 

$ 1,650 

$ 1,995 

$ - 

$ 559 

$ 1,910 

$ 259 

$ 1,388 

$ 75 

$ - 

$ - 

$ 250 

$ - 

$ 8,084 

Dissemination 

$ 90 

$ 9 0 

$ 9 0 

$ 90 

$ 90 

$ 90 

$ 90 

$ 90 

$ 90 

$ 90 

$ 90 

$ - 

$ 992 

Trustee Fees 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 337 

$ 370 

$ - 

$ 3,738 

Annual Audit 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ 1,252 

$ - 

$ 1 3,770 

Collection Agent 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ 215 

$ - 

$ 2,360 

Management Fees 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ 9,892 

$ - 

$ 108,808 

Postage 

$ 5 

$ 3 1 

$ 8 8 

$ - 

$ 1 

$ - 

$ - 

$ - 

$ 2 

$ 72 

$ 3,633 

$ - 

$ 3,831 

Printing & Binding 

$ - 

$ - 

$ - 

$ - 

$ 7 

$ 9 

$ 10 

$ 9 

$ 55 

$ - 

$ 38 

$ - 

$ 127 

Insurance - Liability 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ 904 

$ - 

$ 9,942 

Legal Advertising 

$ 110 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 103 

$ - 

$ 169 

$ 940 

$ - 

$ 1,322 

Other Current Charges 

$ 56 

$ 3 3 

$ 3 5 

$ (0) 

$ 25 

$ 35 

$ 33 

$ 36 

$ 57 

$ 78 

$ 57 

$ - 

$ 445 

Office Supplies 

$ 41 

$ - 

$ 1 3 

$ 38 

$ 0 

$ - 

$ - 

$ - 

$ 0 

$ - 

$ - 

$ - 

$ 94 

Dues & Licenses 

$ 175 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 175 

Information Technology 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ 414 

$ - 

$ 4,558 

Total General & Administrative 

$ 1 6,411 

$ 17,367 

$ 16,625 

$ 1 5,071 

$ 17,484 

$ 15,830 

$ 1 6,543 

$ 1 5,776 

$ 1 5,641 

$ 1 5,781 

$ 20,493 

$ - 

$ 183,022 



Operations & Maintenance 



Operating Expenditures 

Salaries 

$ 16,799 

$ 16,398 

$ 16,905 

$ 16,905 

$ 18,541 

$ 13,633 

$ 16,360 

$ 16,905 

$ 16,360 

$ 16,905 

$ 19,412 

$ - 

$ 185,125 

Administration Fee 

$ 73 

$ 7 1 

$ 9 9 

$ 21 

$ 84 

$ 29 

$ ( 23) 

$ 12 

$ 8 

$ (107) 

$ 254 

$ - 

$ 520 

FICA Expense 

$ 1,805 

$ 1,463 

$ 1,293 

$ 1,293 

$ 1,418 

$ 1,043 

$ 1,252 

$ 1,293 

$ 1,252 

$ 1,293 

$ 1,485 

$ - 

$ 1 4,890 

Health Insurance 

$ 109 

$ - 

$ 119 

$ - 

$ 119 

$ 119 

$ 119 

$ 119 

$ 119 

$ 1,885 

$ 1,012 

$ - 

$ 3,723 




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 

$ 422 

$ 436 

$ 501 

$ - 

$ 4,069 

Unemployment 

$ - 

$ - 

$ 240 

$ 180 

$ - 

$ 56 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 476 

Retirement Contribution 

$ - 

$ - 

$ 322 

$ 874 

$ 968 

$ 837 

$ 882 

$ 1,131 

$ 880 

$ 667 

$ 998 

$ - 

$ 7,559 

Other Contractual 

$ 655 

$ 743 

$ 1,061 

$ 1,061 

$ 1,061 

$ 1,061 

$ 1,066 

$ 1,071 

$ 1,116 

$ 1,111 

$ 1,111 

$ - 

$ 1 1,116 

Marketing - Lifestyle/Amenities 

$ 8,097 

$ 9,488 

$ 10,526 

$ 8,235 

$ 8,727 

$ 7,161 

$ 8,965 

$ 13,296 

$ 11,356 

$ 7,983 

$ 4,376 

$ - 

$ 9 8,211 

Training 

$ - 

$ 557 

$ - 

$ - 

$ - 

$ - 

$ 154 

$ 135 

$ 406 

$ - 

$ - 

$ - 

$ 1,251 



Subtotal Operating Exp. 

$ 2 7,911 

$ 29,021 

$ 30,833 

$ 2 8,836 

$ 31,267 

$ 24,236 

$ 2 9,196 

$ 3 4,398 

$ 3 1,919 

$ 3 0,174 

$ 29,149 

$ - 

$ 326,941 



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 

$ 12,940 

$ - 

$ 22,870 

$ - 

$ 119,872 

Midge Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Contingencies 

$ 50 

$ 100 

$ 100 

$ 50 

$ 1,720 

$ 100 

$ 193 

$ 50 

$ 50 

$ 100 

$ 642 

$ - 

$ 3,155 

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 

$ 1 2,990 

$ 100 

$ 23,513 

$ - 

$ 296,586 



Grounds Maintenance Expenditures 

Salaries 

$ 16,853 

$ 16,799 

$ 16,742 

$ 16,571 

$ 18,501 

$ 13,508 

$ 16,384 

$ 16,251 

$ 16,419 

$ 19,332 

$ 19,850 

$ - 

$ 187,209 

Bonus Program 

$ - 

$ 75,108 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 7 5,108 

Administrative Fees 

$ 249 

$ 239 

$ 233 

$ 136 

$ 255 

$ 150 

$ 140 

$ ( 62) 

$ 565 

$ 55 

$ 129 

$ - 

$ 2,089 

FICA 

$ 1,775 

$ 1,479 

$ 1,281 

$ 1,268 

$ 1,415 

$ 1,033 

$ 1,253 

$ 1,243 

$ 1,256 

$ 1,479 

$ 1,519 

$ - 

$ 1 5,002 

Health Insurance 

$ 3,078 

$ 2,996 

$ 2,801 

$ 3,283 

$ 2,801 

$ 2,801 

$ 2,801 

$ 2,801 

$ 2,801 

$ 2,613 

$ 3,833 

$ - 

$ 3 2,606 

Workers Compensation 

$ 366 

$ 306 

$ 264 

$ 262 

$ 346 

$ 349 

$ 423 

$ 419 

$ 424 

$ 499 

$ 512 

$ - 

$ 4,169 

Unemployment 

$ 92 

$ 8 

$ 243 

$ 446 

$ 160 

$ 70 

$ 87 

$ 43 

$ 19 

$ 88 

$ 91 

$ - 

$ 1,346 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Telephone 

$ 710 

$ 710 

$ 635 

$ 1,133 

$ 686 

$ 686 

$ 686 

$ 1,136 

$ 465 

$ 1,254 

$ - 

$ - 

$ 8,099 

Utilities 

$ 331 

$ 344 

$ 267 

$ 353 

$ 366 

$ 306 

$ 366 

$ 365 

$ 342 

$ 429 

$ 33 

$ - 

$ 3,501 

Property Appraiser 

$ - 

$ - 

$ 2,391 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,391 

Insurance - Property 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ 332 

$ - 

$ 3,655 

Repairs 

$ 2,936 

$ 705 

$ 10,345 

$ 9,466 

$ 3,490 

$ 2,620 

$ 5,483 

$ 4,552 

$ 1,811 

$ 2,667 

$ 2,640 

$ - 

$ 4 6,716 

Fuel 

$ 1,241 

$ 1,094 

$ 869 

$ 1,320 

$ 899 

$ 1,533 

$ 1,329 

$ 1,380 

$ 1,489 

$ 2,562 

$ 1,874 

$ - 

$ 1 5,590 

Park Maintenance 

$ 4,568 

$ 1,893 

$ 6,234 

$ 1,888 

$ 2,842 

$ 2,689 

$ 4,365 

$ 3,353 

$ 2,600 

$ 5,462 

$ 2,595 

$ - 

$ 3 8,489 




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 

$ 114 

$ - 

$ - 

$ - 

$ 922 

Contingencies 

$ 301 

$ 901 

$ 301 

$ 641 

$ 301 

$ 301 

$ 1,299 

$ 301 

$ 2,662 

$ 5,251 

$ 8,701 

$ - 

$ 2 0,958 

Refuse 

$ 1,335 

$ 1,326 

$ 611 

$ 1,127 

$ 1,788 

$ 1,309 

$ 699 

$ 1,195 

$ 1,272 

$ 1,307 

$ 2,422 

$ - 

$ 1 4,393 

Office Supplies 

$ - 

$ - 

$ - 

$ 52 

$ 15 

$ 30 

$ 181 

$ 31 

$ 701 

$ 81 

$ 117 

$ - 

$ 1,208 

Uniforms 

$ 444 

$ 438 

$ 443 

$ 496 

$ 410 

$ 1,309 

$ 515 

$ 418 

$ 417 

$ 512 

$ 431 

$ - 

$ 5,833 

Fire Alarm System 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 47 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 47 

Rain Bird Pump System 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Park Materials 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 195 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 195 

Bay Hill Flow Way Maintenance 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Grounds Maintenance Exp. 

$ 3 4,611 

$ 104,678 

$ 44,327 

$ 3 9,774 

$ 34,609 

$ 37,135 

$ 3 6,388 

$ 3 3,952 

$ 3 3,689 

$ 4 3,922 

$ 45,077 

$ - 

$ 488,161 



Total Ops. & Maintenance 

$ 7 4,322 

$ 145,579 

$ 88,200 

$ 8 0,441 

$ 79,386 

$ 236,180 

$ 7 6,868 

$ 8 0,180 

$ 7 8,598 

$ 7 4,195 

$ 97,739 

$ - 

$ 1,111,688 



Total Expenditures 

$ 9 0,734 

$ 162,946 

$ 104,825 

$ 9 5,511 

$ 96,870 

$ 252,010 

$ 9 3,410 

$ 9 5,957 

$ 9 4,239 

$ 8 9,976 

$ 118,232 

$ - 

$ 1,294,710 



Excess (Def.) of Rev. over Exp. 

$ (85,242) 

$ (138,294) 

$ 1,138,531 

$ (50,577) 

$ (69,362) 

$ ( 229,111) 

$ (57,362) 

$ (82,882) 

$ (58,072) 

$ (82,904) 

$ (111,114) 

$ - 

$ 173,612 



Other Financing Sources/Uses: 



Transfer In/(Out) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (19,058) 

$ - 

$ - 

$ - 

$ (19,058) 



Total Other Fin. Sources/Uses 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (19,058) 

$ - 

$ - 

$ - 

$ (19,058) 



Net Change in Fund Balance 

$ (85,242) 

$ (138,294) 

$ 1,138,531 

$ (50,577) 

$ (69,362) 

$ (229,111) 

$ (57,362) 

$ (82,882) 

$ (77,129) 

$ (82,904) 

$ ( 111,114) 

$ - 

$ 154,554 




Viera East CDD 

COMMUNITY DEVELOPMENT DISTRICT 

Special Assessment Receipts 

Fiscal Year 2026 

Gross Assessments 

1,466,992.73 $ 

$ 6 15,413.83 

$ 6 97,462.77 

$ 2 ,779,869.33 

Net Assessments 

$ 1 ,378,973.17 

$ 5 78,489.00 

$ 6 55,615.00 

$ 2 ,613,077.17 

ON ROLL ASSESSMENTS 

52.77% 

22.14% 

25.09% 

100.00% 

Date 

Distribution 

Gross Amount 

Discoumt/Penalty 

Commission 

Interest 

Net Receipts 

O&M Portion 

Recreation 

2020 Debt 
Service 

Total 

11/14/25 

2026-01 (10.25) 

$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 (11.25) 

$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 (11.25) 

$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 (12.25) 

$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 (12.25) 

$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 (Q1.26) 

$0.00 

$0.00 

$0.00 

$3,945.08 

$3,945.08 

$2,081.90 

$873.37 

$989.81 

$3,945.08 

02/12/26 

2026-07 (01.26) 

$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 (02.26) 

$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 (03.26 & Q2.26) 

$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 (04.26) 

$9,480.69 

$0.00 

($195.14) 

$276.42 

$9,561.97 

$5,046.04 

$2,116.85 

$2,399.08 

$9,561.97 

06/05/26 

2026-11 (05.26) 

$33,927.21 

$0.00 

($698.90) 

$1,017.82 

$34,246.13 

$18,072.37 

$7,581.49 

$8,592.27 

$34,246.13 

06/22/26 

2026-12 (2026 Tax Sale) 

$20,249.07 

$0.00 

($417.13) 

$607.48 

$20,439.42 

$10,786.29 

$4,524.93 

$5,128.20 

$20,439.42 

08/04/26 

2026-13 (Q3.26) 

$0.00 

$0.00 

$0.00 

$161.41 

$161.41 

$85.18 

$35.73 

$40.50 

$161.41 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 



TOTAL 

$ 2,784,050.58 

$ (104,068.23) 

$ (53,980.16) 

$ 6,535.01 

$ 2,632,537.20 

$ 1,389,242.61 

$ 582,797.11 

$ 660,497.48 

$ 2,632,537.20 



101% 

0 



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 August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

Variance 



Adopted 

Budget 



Number of Rounds 

Paid Rounds 

35,250 

Passholder Rounds 

10,000 

Comp Rounds 

3,000 

Revenue per Round 

Paid Rounds 

$ 50 



3,870 

168 

50 



3,851 

1 98 

95 



(19) 

3 0 

4 5 



50,373 

2,750 

1,222 



47,622 

2,478 

989 



(2,751) 

(272) 

(233) 



$30 



$36 



6 



$40 



$46 



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 



$ 117,651 

$ 2,397 

$ 7,298 

$ 1,417 

$ 9,278 

$ 1,090 

$ 1,829 

$ 1,520 



$ 139,283 

$ 3,695 

$ 7,292 

$ 872 

$ 7,302 

$ 1,130 

$ 255 

$ 1,556 



$ 21,632 

$ 1,298 

$ (6) 

$ (545) 

$ (1,976) 

$ 40 

$ (1,573) 

$ 36 



$ 2,035,254 

$ 7,734 

$ 82,786 

$ 23,772 

$ 104,525 

$ 18,184 

$ 11,350 

$ 41,649 



$ 2,172,879 

$ 10,116 

$ 84,896 

$ 21,684 

$ 105,890 

$ 34,860 

$ 15,262 

$ 28,861 



$ 137,626 

$ 2 ,381 

$ 2 ,111 

$ (2,088) 

$ 1 ,364 

$ 16,676 

$ 3 ,911 

$ (12,788) 



Subtotal Golf Course Revenue 

$ 2,510,657 



$ 142,480 



$ 161,385 



$ 18,905 



$ 2 ,325,254 



$ 2,474,448 



$ 149,194 



Pro Shop Revenue 



Merchandise Sales 

$ 125,664 



$ 12,315 



$ 10,892 



$ (1,423) 



$ 133,412 



$ 166,754 



$ 33,342 



Subtotal Pro Shop Revenue 

$ 125,664 



$ 12,315 



$ 10,892 



$ (1,423) 



$ 133,412 



$ 166,754 



$ 3 3,342 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

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 

$ - 



$ 33,460 

$ 4,910 

$ 15,940 

$ 2,289 

$ 14,286 

$ 1 05 



$ 29,419 

$ 5,259 

$ 16,809 

$ 2,111 

$ 13,301 

$ (218) 



$ (4,042) 

$ 350 

$ 870 

$ (178) 

$ (985) 

$ (323) 



$ 404,229 

$ 40,528 

$ 211,779 

$ 19,017 

$ 187,362 

$ 5,230 



$ 399,601 

$ 60,837 

$ 207,197 

$ 28,331 

$ 173,399 

$ 2,707 



$ (4,628) 

$ 20,309 

$ (4,582) 

$ 9 ,314 

$ (13,963) 

$ (2,523) 



Subtotal Restaurant Revenue 

$ 963,539 



$ 70,990 



$ 66,682 



$ (4,307) 



$ 868,145 



$ 872,072 



$ 3,927 



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 



$ 225,785 



$ 238,959 



$ 13,174 



$ 3 ,326,811 



$ 3,513,274 



$ 186,463 



$ 1 56 

$ 8 82 

$ 2,472 

$ 3 32 

$ 4,720 

$ 2 31 

$ 1,228 

$ 2,479 

$ - 



$ 1,155 

$ 125 

$ 1,250 

$ 412 

$ 5,517 

$ 174 

$ 901 

$ 837 

$ - 



$ (998) 

$ 757 

$ 1,222 

$ (80) 

$ (797) 

$ 57 

$ 327 

$ 1,642 

$ - 



$ 14,603 

$ 10,739 

$ 27,304 

$ 18,210 

$ 72,216 

$ 4,647 

$ 13,246 

$ 16,666 

$ - 



$ 12,239 

$ 9,610 

$ 15,564 

$ 8,776 

$ 74,497 

$ 4,586 

$ 22,509 

$ 12,279 

$ - 



$ 2 ,364 

$ 1 ,129 

$ 11,740 

$ 9 ,434 

$ (2,280) 

$ 61 

$ (9,263) 

$ 4 ,387 

$ - 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

Variance 



Adopted 

Budget 



General Expenditures Continued 

Training, Education & Emp. Relations 

5,000 $ 

Contractual Security 

$ 8,400 

IT Services 

$ 8,400 



$ 9 71 

$ 1,690 

$ 5 62 



$ 80 

$ 1,504 

$ 2,794 



$ 891 

$ 186 

$ (2,233) 



$ 4,011 

$ 10,192 

$ 7,288 



$ 5,776 

$ 6,976 

$ 12,752 



$ (1,765) 

$ 3 ,215 

$ (5,463) 



Subtotal General Expenditures 

$ 189,042 



$ 15,723 



$ 14,748 



$ 974 



$ 199,123 



$ 185,564 



$ 1 3,559 



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 

$ 13,046 

$ - 

$ 8 08 



$ - 

$ - 

$ 92 

$ - 

$ 139 

$ 440 

$ 4,690 

$ 11,532 

$ - 

$ 845 



$ - 

$ 50 

$ (4) 

$ - 

$ 201 

$ (3) 

$ - 

$ 1,515 

$ - 

$ (37) 



$ - 

$ 1,000 

$ 9 63 

$ - 

$ 3,748 

$ 4,803 

$ 51,590 

$ 144,118 

$ - 

$ 8,636 



$ - 

$ - 

$ 1,011 

$ - 

$ 3,346 

$ 4,838 

$ 51,590 

$ 126,849 

$ - 

$ 9,291 



$ - 

$ 1 ,000 

$ (49) 

$ - 

$ 403 

$ (36) 

$ - 

$ 17,268 

$ - 

$ (655) 



Subtotal Administrative Exp. 

$ 248,003 

Total General & Administrative 

$ 437,044 



$ 19,459 



$ 17,738 



$ 1,722 



$ 214,857 



$ 196,926 



$ 1 7,932 



$ 35,182 



$ 32,486 



$ 2,696 



$ 413,980 



$ 382,490 



$ 3 1,491 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

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 



$ 28,752 

$ 9 78 

$ 2,199 

$ 94 

$ 4 54 

$ 4 19 

$ - 

$ - 

$ 1,849 

$ - 

$ - 

$ 1 91 

$ - 

$ - 

$ 11,404 

$ 1 81 

$ 1 08 



$ 32,452 

$ 1,097 

$ 2,483 

$ 984 

$ 837 

$ 202 

$ - 

$ - 

$ 1,950 

$ 258 

$ - 

$ 537 

$ - 

$ 154 

$ 11,770 

$ - 

$ 18 



$ (3,701) 

$ (120) 

$ (283) 

$ (890) 

$ (383) 

$ 216 

$ - 

$ - 

$ (101) 

$ (258) 

$ - 

$ (346) 

$ - 

$ (154) 

$ (366) 

$ 181 

$ 90 



$ 324,689 

$ 12,869 

$ 24,839 

$ 2,929 

$ 5,316 

$ 7,082 

$ - 

$ 3,412 

$ 17,951 

$ 5 81 

$ - 

$ 6,404 

$ 3,003 

$ 1,308 

$ 126,092 

$ 2,719 

$ 4 98 



$ 372,325 

$ 12,485 

$ 29,604 

$ 8,894 

$ 8,292 

$ 5,838 

$ 4 4 

$ 4,141 

$ 20,267 

$ 4,444 

$ - 

$ 9,920 

$ 1,683 

$ 452 

$ 133,349 

$ 5,570 

$ 6,135 



$ (47,636) 

$ 384 

$ (4,765) 

$ (5,965) 

$ (2,976) 

$ 1 ,244 

$ (44) 

$ (729) 

$ (2,316) 

$ (3,863) 

$ - 

$ (3,516) 

$ 1 ,320 

$ 856 

$ (7,257) 

$ (2,851) 

$ (5,637) 



Subtotal Golf Operations Expenditures 

$ 648,155 

$ 46,628 



$ 52,743 



$ (6,114) 



$ 539,691 



$ 623,442 



$ (83,751) 



Golf Course Maintenance Expenditures 

Salaries 

$ 497,856 

Administrative Fees 

$ 6,616 

FICA Expense 

$ 38,086 

Employee Insurance 

$ 67,672 



$ 45,776 

$ 4 61 

$ 3,502 

$ 5,195 



$ 48,685 

$ 294 

$ 3,724 

$ 6,461 



$ (2,909) 

$ 167 

$ (223) 

$ (1,265) 



$ 450,673 

$ 5,134 

$ 34,477 

$ 56,017 



$ 529,901 

$ 4,162 

$ 42,327 

$ 68,897 



$ (79,228) 

$ 973 

$ (7,851) 

$ (12,879) 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

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 



$ 7 16 

$ 1 58 

$ - 

$ 3,016 

$ 4,073 

$ 3 53 

$ 2,221 

$ - 

$ - 

$ 2,121 

$ - 

$ 5,713 

$ - 

$ - 

$ - 

$ - 

$ 8 36 

$ - 

$ - 

$ 1,120 

$ - 

$ 7 13 

$ 2,500 

$ 17,765 



$ 1,250 

$ - 

$ 460 

$ 2,492 

$ 6,242 

$ 2,023 

$ 3,439 

$ - 

$ 1,124 

$ - 

$ - 

$ 12,260 

$ - 

$ 224 

$ - 

$ - 

$ 36 

$ - 

$ - 

$ 1,400 

$ - 

$ 1,224 

$ - 

$ 10,995 



$ (534) 

$ 158 

$ (460) 

$ 524 

$ (2,170) 

$ (1,670) 

$ (1,218) 

$ - 

$ (1,124) 

$ 2,121 

$ - 

$ (6,547) 

$ - 

$ (224) 

$ - 

$ - 

$ 800 

$ - 

$ - 

$ (280) 

$ - 

$ (512) 

$ 2,500 

$ 6,770 



$ 7,330 

$ 4,011 

$ - 

$ 29,253 

$ 48,762 

$ 4,800 

$ 27,986 

$ 3,013 

$ 12,710 

$ 15,738 

$ 3,858 

$ 97,604 

$ 2 72 

$ 2,778 

$ 2,915 

$ 2 77 

$ 12,679 

$ 8 65 

$ 7 69 

$ 12,039 

$ - 

$ 10,297 

$ 7,687 

$ 203,904 



$ 11,617 

$ 3,183 

$ 3,739 

$ 25,822 

$ 51,845 

$ 13,604 

$ 31,586 

$ 812 

$ 8,216 

$ 24,859 

$ - 

$ 155,438 

$ - 

$ 4,581 

$ 11,199 

$ 3 9 

$ 11,100 

$ 1,009 

$ 2,649 

$ 13,359 

$ 1,695 

$ 12,134 

$ 9,000 

$ 204,242 



$ (4,286) 

$ 828 

$ (3,739) 

$ 3 ,432 

$ (3,083) 

$ (8,805) 

$ (3,600) 

$ 2 ,201 

$ 4 ,494 

$ (9,121) 

$ 3 ,858 

$ (57,834) 

$ 272 

$ (1,803) 

$ (8,284) 

$ 238 

$ 1 ,578 

$ (144) 

$ (1,880) 

$ (1,320) 

$ (1,695) 

$ (1,837) 

$ (1,313) 

$ (338) 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

Variance 



Adopted 

Budget 



Subtotal Grounds Maintenance Exp. 

1,295,008 $ 

$ 96,237 



$ 102,334 



$ (6,096) 



$ 1 ,055,845 



$ 1,247,014 



$ (191,169) 



Total Operations & Maintenance 

$ 1,943,164 



$ 142,866 



$ 155,076 



$ (12,211) 



$ 1 ,595,537 



$ 1,870,457 



$ (274,920) 



Total Golf Course Revenue 

$ 2,510,657 



$ 142,480 



$ 161,385 



$ 18,905 



$ 2 ,325,254 



$ 2,474,448 



$ 149,194 



Merchandise Sales 

Cost of Goods Sold 

$ 87,965 



$ 9,852 



$ 7,012 



$ 2,840 



$ 92,391 



$ 97,559 



$ (5,168) 



Subtotal Merchandise Sales 

$ 87,965 

$ 9,852 



$ 7,012 



$ 2,840 



$ 92,391 



$ 97,559 



$ (5,168) 



Total Pro Shop Exp. 

$ 87,965 



$ 9,852 



$ 7,012 



$ 2,840 



$ 92,391 



$ 97,559 



$ (5,168) 



Pro Shop Revenue 

$ 125,664 



$ 12,315 



$ 10,892 



$ (1,423) 



$ 133,412 



$ 166,754 



$ 3 3,342 



Restaurant Expenditures 



Restaurant Expenditures 

Salaries 

$ 336,263 

Administrative Fee 

$ 8,354 

FICA Expense 

$ 25,724 

Health Insurance 

$ 14,700 

Workers Compensation 

$ 7,300 

Unemployment 

$ 6,882 

Telephone 

$ - 

Utilities 

$ 12,100 

Pest Control 

$ 1,200 



$ 32,448 

$ 7 94 

$ 3,218 

$ 1,112 

$ 4 78 

$ 4 78 

$ - 

$ 1,187 

$ - 



$ 27,964 

$ 434 

$ 2,997 

$ 2,801 

$ 720 

$ 86 

$ - 

$ 1,147 

$ - 



$ 4,484 

$ 360 

$ 220 

$ (1,690) 

$ (243) 

$ 392 

$ - 

$ 40 

$ - 



$ 327,450 

$ 7,895 

$ 35,160 

$ 12,754 

$ 4,660 

$ 6,036 

$ - 

$ 9,821 

$ - 



$ 353,025 

$ 6,569 

$ 38,533 

$ 24,458 

$ 7,719 

$ 5,318 

$ - 

$ 13,517 

$ - 



$ (25,574) 

$ 1 ,326 

$ (3,373) 

$ (11,704) 

$ (3,059) 

$ 718 

$ - 

$ (3,696) 

$ - 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

Variance 



Adopted 

Budget 



Restaurant Expenditures Continued 

Merchant Fees 

32,208 $ 

Equipment Lease 

$ 1,750 

Kitchen Equipment/Supplies 

$ - 

Paper & Plastic Supplies 

$ 15,000 

First Aid 

$ - 

Operating Supplies 

$ 23,043 

Delivery/Gas 

$ 6,780 

Dues & License 

$ 11,500 



$ 2,008 

$ 1 43 

$ 1,160 

$ 1,009 

$ - 

$ 4 53 

$ 4 73 

$ (636) 



$ 1,829 

$ 154 

$ 934 

$ 691 

$ - 

$ 578 

$ 606 

$ 1,165 



$ 179 

$ (11) 

$ 226 

$ 318 

$ - 

$ (125) 

$ (133) 

$ (1,801) 



$ 24,304 

$ 1,570 

$ 13,026 

$ 12,488 

$ (20) 

$ 1,681 

$ 4,926 

$ 11,702 



$ 22,351 

$ 1,673 

$ 14,165 

$ 8,180 

$ - 

$ 8,825 

$ 6,293 

$ 10,047 



$ 1 ,953 

$ (103) 

$ (1,139) 

$ 4 ,309 

$ (20) 

$ (7,144) 

$ (1,367) 

$ 1 ,655 



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 



$ 44,324 



$ 42,108 



$ 2,216 



$ 473,454 



$ 520,673 



$ (47,220) 



$ 15,330 

$ 4,400 

$ 5,667 

$ 2,007 

$ 3,650 



$ 11,981 

$ 3,112 

$ 5,633 

$ 813 

$ 4,506 



$ 3,349 

$ 1,289 

$ 34 

$ 1,194 

$ (856) 



$ 222,536 

$ 32,924 

$ 77,535 

$ 10,260 

$ 55,058 



$ 184,792 

$ 35,489 

$ 76,624 

$ 8,835 

$ 51,235 



$ 37,744 

$ (2,565) 

$ 911 

$ 1 ,424 

$ 3 ,822 



Subtotal Cost of Goods Sold 

$ 460,736 



$ 31,054 



$ 26,045 



$ 5,010 



$ 398,313 



$ 356,977 



$ 4 1,336 



Total Restaurant Expenditures 

$ 963,539 



$ 75,378 



$ 68,153 



$ 7,226 



$ 871,766 



$ 877,650 



$ (5,884) 



Total Restaurant Revenue 

$ 963,539 



$ 70,990 



$ 66,682 



$ (4,307) 



$ 868,145 



$ 872,072 



$ 3,927 



Total Golf & H&E Revenue 

$ 3,599,861 



$ 225,785 



$ 238,959 



$ 13,174 



$ 3 ,326,811 



$ 3,513,274 



$ 186,463 




Viera East 

Community Development District 

Golf Course, Pro Shop & Restaurant 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Current Month 

Actual 

Actual 

8/31/25 

8/31/26 

Variance 



Year- to - Date 

Actual 

Actual 

Thru 08/31/25 

Thru 08/31/26 

Variance 



Adopted 

Budget 



Total Golf & H&E Expenditures 

3,431,712 $ 



$ 263,277 



$ 262,726 



$ 551 



$ 2 ,973,674 



$ 3,228,155 



$ (254,481) 



Excess (Deficiency) of Rev. over Exp. 

$ 168,149 



$ (37,492) 



$ (23,767) 



$ 13,725 



$ 353,137 



$ 285,120 



$ (68,017) 



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 

$ 2,386 

$ - 

$ - 

$ (4,438) 

$ (43,333) 



$ - 

$ 1,814 

$ (249,939) 

$ - 

$ - 

$ - 



$ (46,688) 

$ (572) 

$ (249,939) 

$ - 

$ 4,438 

$ 43,333 



$ 513,563 

$ 21,499 

$ (84,410) 

$ - 

$ (48,813) 

$ (476,667) 



$ 545,000 

$ 33,261 

$ ( 416,088) 

$ ( 200,021) 

$ (27,250) 

$ 0 



$ 31,438 

$ 11,763 

$ (331,678) 

$ (200,021) 

$ 21,563 

$ 476,667 



Total Other Financing Sources/(Uses) 

$ (168,149) 

$ 1,302 

Net Change in Fund Balance 

$ (0) 

$ (36,190) 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ (0) 



$ (248,125) 



$( 249,428) 



$ (74,828) 



$ ( 65,098) 



$ 9,730 



$ (271,892) 



$ 278,309 



$ 220,022 



$ 639,514 



$ 1,935,497 



$ 917,823 



$ 2,155,518 




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 

4,256 

4 ,335 

3 ,851 

- 

47,622 

Passholder Rounds 

266 

231 

234 

212 

202 

190 

225 

214 

269 

237 

198 

- 

2,478 

Comp Rounds 

88 

72 

92 

83 

78 

81 

112 

106 

89 

93 

95 

- 

989 

Revenue per Round 

Paid Rounds 

$37 

$44 

$55 

$50 

$51 

$70 

$42 

$44 

$35 

$38 

$36 

$0 

$46 



Revenues: 

 

Golf Course Revenue 



Greens Fees 

$ 141,692 

$ 198,514 

$ 211,570 

$ 220,628 

$ 230,215 

$ 282,643 

$ 2 09,872 

$ 223,595 

$ 150,226 

$ 164,641 

$ 139,283 

$ - 

$ 2,172,879 

Gift Cards - Sales & (Usage) 

$ 804 

$ (1,532) 

$ 6,926 

$ (898) 

$ 866 

$ (877) 

$ (860) 

$ 163 

$ 1,910 

$ ( 81) 

$ 3,695 

$ - 

$ 10,116 

Season Advance/Trail Fees 

$ 8,686 

$ 8,801 

$ 8,359 

$ 6,473 

$ 8,070 

$ 7,913 

$ 7 ,600 

$ 7,236 

$ 7,080 

$ 7,386 

$ 7,292 

$ - 

$ 84,896 

Loyalty Program 

$ 2,725 

$ 1,962 

$ 2,289 

$ 1,962 

$ 1,199 

$ 2,834 

$ 1 ,853 

$ 1,635 

$ 1,853 

$ 2,500 

$ 872 

$ - 

$ 21,684 

Driving Range 

$ 7,850 

$ 10,678 

$ 9,338 

$ 10,031 

$ 10,229 

$ 12,749 

$ 9 ,606 

$ 10,085 

$ 9,241 

$ 8,781 

$ 7,302 

$ - 

$ 105,890 

Golf Lessons 

$ 3,260 

$ 800 

$ 1,180 

$ 1,480 

$ 2,330 

$ 3,040 

$ 7 ,600 

$ 5,350 

$ 5,610 

$ 3,080 

$ 1,130 

$ - 

$ 34,860 

Misc. Income Golf Course 

$ 595 

$ 7,428 

$ 168 

$ (646) 

$ 886 

$ 614 

$ 1 ,075 

$ 641 

$ 3,642 

$ 605 

$ 255 

$ - 

$ 15,262 

Assessments - Recreation Op. 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1,520 

$ 1 ,520 

$ 1,520 

$ 13,626 

$ 1,520 

$ 1,556 

$ - 

$ 28,861 



Subtotal Golf Course Revenue 

$ 167,131 

$ 228,170 

$ 241,349 

$ 240,549 

$ 255,316 

$ 310,436 

$ 238,266 

$ 2 50,226 

$ 193,187 

$ 188,432 

$ 161,385 

$ - 

$ 2,474,448 



Pro Shop Revenue 



Merchandise Sales 

$ 11,613 

$ 15,990 

$ 14,215 

$ 11,833 

$ 13,852 

$ 21,428 

$ 16,510 

$ 18,311 

$ 16,210 

$ 15,899 

$ 10,892 

$ - 

$ 166,754 



Subtotal Pro Shop Revenue 

$ 11,613 

$ 15,990 

$ 14,215 

$ 11,833 

$ 13,852 

$ 21,428 

$ 16,510 

$ 18,311 

$ 1 6,210 

$ 15,899 

$ 10,892 

$ - 

$ 166,754 



Restaurant Revenue 



Food & Snack Sales 

$ 32,062 

$ 37,185 

$ 32,102 

$ 40,832 

$ 34,210 

$ 40,098 

$ 38,373 

$ 43,499 

$ 36,024 

$ 35,797 

$ 29,419 

$ - 

$ 399,601 

Beverage Sales 

$ 4,422 

$ 5,367 

$ 5,435 

$ 5,174 

$ 5,379 

$ 5,966 

$ 5 ,305 

$ 6,483 

$ 5,846 

$ 6,202 

$ 5,259 

$ - 

$ 60,837 

Beer Sales 

$ 16,300 

$ 21,377 

$ 16,229 

$ 19,036 

$ 19,140 

$ 21,693 

$ 18,641 

$ 20,369 

$ 17,821 

$ 19,782 

$ 16,809 

$ - 

$ 207,197 

Wine Sales 

$ 2,129 

$ 1,751 

$ 1,962 

$ 2,822 

$ 3,144 

$ 3,173 

$ 2 ,773 

$ 3,361 

$ 2,530 

$ 2,575 

$ 2,111 

$ - 

$ 28,331 

Liquor Sales 

$ 14,159 

$ 18,925 

$ 15,717 

$ 16,069 

$ 15,277 

$ 17,511 

$ 15,266 

$ 18,900 

$ 13,848 

$ 14,424 

$ 13,301 

$ - 

$ 173,399 

Misc. Income - Restaurant 

$ 1,564 

$ 1,692 

$ 2,299 

$ (180) 

$ (235) 

$ (209) 

$ (77) 

$ (1,175) 

$ (661) 

$ ( 92) 

$ (218) 

$ - 

$ 2,707 



Subtotal Restaurant Revenue 

$ 70,635 

$ 86,296 

$ 73,744 

$ 83,753 

$ 76,915 

$ 88,232 

$ 80,282 

$ 91,437 

$ 7 5,408 

$ 78,688 

$ 66,682 

$ - 

$ 872,072 



Total Revenues 

$ 249,378 

$ 330,457 

$ 329,308 

$ 336,135 

$ 346,084 

$ 420,096 

$ 335,058 

$ 3 59,974 

$ 284,805 

$ 283,020 

$ 238,959 

$ - 

$ 3,513,274 




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 

855 $ 

$ 1,243 

$ 156 

$ 1,155 

$ 1,155 

$ 1,316 

$ 1 ,686 

$ 1,155 

$ 1,455 

$ 908 

$ 1,155 

$ - 

$ 12,239 

Telephone 

$ 635 

$ 891 

$ 891 

$ 940 

$ 943 

$ 942 

$ 942 

$ 953 

$ 8 23 

$ 1,525 

$ 125 

$ - 

$ 9,610 

Utilities 

$ 548 

$ 1,706 

$ 1,715 

$ 1,437 

$ 1,113 

$ 1,550 

$ 1 ,643 

$ 1,460 

$ 2,066 

$ 1,077 

$ 1,250 

$ - 

$ 15,564 

Repairs & Maintenance 

$ 520 

$ 370 

$ 2,802 

$ 465 

$ 1,212 

$ 372 

$ 370 

$ 372 

$ 1,820 

$ 62 

$ 412 

$ - 

$ 8,776 

Bank Charges 

$ 5,168 

$ 6,754 

$ 7,281 

$ 6,400 

$ 7,266 

$ 9,914 

$ 7 ,470 

$ 7,485 

$ 5,285 

$ 5,956 

$ 5,517 

$ - 

$ 74,497 

Office Supplies 

$ 250 

$ 648 

$ 151 

$ 120 

$ 464 

$ 1,053 

$ 288 

$ 77 

$ 1 20 

$ 1,240 

$ 174 

$ - 

$ 4,586 

Operating Supplies 

$ 631 

$ 2,890 

$ 2,799 

$ 1,145 

$ 2,085 

$ 2,266 

$ 1 ,479 

$ 2,052 

$ 2,960 

$ 3,301 

$ 901 

$ - 

$ 22,509 

Dues, Licenses & Subscriptions 

$ 979 

$ 879 

$ 1,033 

$ 582 

$ 3,812 

$ 582 

$ 661 

$ 582 

$ 1,151 

$ 1,178 

$ 837 

$ - 

$ 12,279 

Drug Testing - All Departments 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Training, Education & Emp. Rel. 

$ 115 

$ 316 

$ 577 

$ 1,890 

$ 1,224 

$ 199 

$ 635 

$ 312 

$ 3 61 

$ 68 

$ 80 

$ - 

$ 5,776 

Contractual Security 

$ 147 

$ 755 

$ 294 

$ 147 

$ 970 

$ 147 

$ 147 

$ 1,504 

$ 6 81 

$ 681 

$ 1,504 

$ - 

$ 6,976 

IT Services 

$ 454 

$ 461 

$ 461 

$ 455 

$ 605 

$ 455 

$ 455 

$ 1,088 

$ 3,951 

$ 1,573 

$ 2,794 

$ - 

$ 12,752 



Subtotal General Expenditures 

$ 10,302 

$ 16,913 

$ 18,161 

$ 14,735 

$ 20,849 

$ 18,797 

$ 15,777 

$ 17,040 

$ 2 0,673 

$ 17,569 

$ 14,748 

$ - 

$ 185,564 



Administrative Expenditures: 

Legal Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Arbitrage 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Dissemination 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ 92 

$ - 

$ 1,011 

Engineering 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trustee Fees 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 341 

$ 3 41 

$ 139 

$ 139 

$ - 

$ 3,346 

Annual Audit 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 440 

$ 4 40 

$ 440 

$ 440 

$ - 

$ 4,838 

Golf Course Admin. Services 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4 ,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ 4,690 

$ - 

$ 51,590 

Insurance 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ 11,532 

$ - 

$ 126,849 

Marketing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Property Taxes 

$ 1,083 

$ 607 

$ 845 

$ 845 

$ 845 

$ 845 

$ 845 

$ 845 

$ 8 45 

$ 845 

$ 845 

$ - 

$ 9,291 



Subtotal Administrative Exp. 

$ 18,177 

$ 17,701 

$ 17,939 

$ 17,939 

$ 17,939 

$ 17,939 

$ 17,939 

$ 17,939 

$ 1 7,939 

$ 17,738 

$ 17,738 

$ - 

$ 196,926 



Total General & Admin. 

$ 28,479 

$ 34,614 

$ 36,100 

$ 32,674 

$ 38,788 

$ 36,736 

$ 33,716 

$ 34,979 

$ 3 8,612 

$ 35,307 

$ 32,486 

$ - 

$ 382,490 




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 

$ 36,718 

$ 35,210 

$ 39,783 

$ 32,452 

$ - 

$ 372,325 

Administrative Fee 

$ 1,139 

$ 1,100 

$ 1,379 

$ 1,208 

$ 1,413 

$ 1,049 

$ 616 

$ 951 

$ 1,281 

$ 1,251 

$ 1,097 

$ - 

$ 12,485 

FICA Expense 

$ 3,030 

$ 2,821 

$ 2,525 

$ 2,538 

$ 2,877 

$ 2,198 

$ 2 ,586 

$ 2,809 

$ 2,694 

$ 3,043 

$ 2,483 

$ - 

$ 29,604 

Health Insurance 

$ 67 

$ 67 

$ 958 

$ 1,105 

$ 984 

$ 984 

$ 984 

$ 984 

$ 9 84 

$ 794 

$ 984 

$ - 

$ 8,894 

Workers Compensation 

$ 626 

$ 583 

$ 522 

$ 524 

$ 705 

$ 741 

$ 872 

$ 947 

$ 9 08 

$ 1,026 

$ 837 

$ - 

$ 8,292 

Unemployment 

$ 425 

$ 338 

$ 605 

$ 900 

$ 805 

$ 586 

$ 598 

$ 561 

$ 4 58 

$ 360 

$ 202 

$ - 

$ 5,838 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6 

$ 18 

$ 19 

$ 1 

$ - 

$ - 

$ - 

$ 44 

Golf Printing 

$ 1,176 

$ - 

$ 210 

$ 24 

$ 20 

$ 1,244 

$ - 

$ - 

$ - 

$ 1,467 

$ - 

$ - 

$ 4,141 

Utilities 

$ 2,209 

$ 204 

$ 1,668 

$ 1,916 

$ 2,118 

$ 2,014 

$ 2 ,053 

$ 1,960 

$ 1,997 

$ 2,178 

$ 1,950 

$ - 

$ 20,267 

Repairs 

$ - 

$ 37 

$ 119 

$ 139 

$ 268 

$ 580 

$ 54 

$ 37 

$ - 

$ 2,953 

$ 258 

$ - 

$ 4,444 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Supplies 

$ 3,798 

$ 810 

$ 204 

$ 680 

$ 538 

$ 528 

$ 794 

$ 590 

$ 5 28 

$ 914 

$ 537 

$ - 

$ 9,920 

Uniforms 

$ 831 

$ (100) 

$ 220 

$ - 

$ - 

$ 190 

$ - 

$ 193 

$ 3 49 

$ - 

$ - 

$ - 

$ 1,683 

Training, Education & Emp. Rel. 

$ 227 

$ - 

$ - 

$ - 

$ 45 

$ - 

$ - 

$ - 

$ 26 

$ - 

$ 154 

$ - 

$ 4 52 

Cart Lease 

$ 11,404 

$ 18,357 

$ 11,404 

$ 11,457 

$ 11,404 

$ 11,731 

$ 11,404 

$ 11,610 

$ 11,404 

$ 11,404 

$ 11,770 

$ - 

$ 133,349 

Cart Maintenance 

$ 884 

$ 305 

$ - 

$ - 

$ 608 

$ - 

$ 824 

$ 21 

$ 8 13 

$ 2,115 

$ - 

$ - 

$ 5,570 

Driving Range 

$ 1,579 

$ 415 

$ - 

$ 769 

$ - 

$ - 

$ - 

$ 1,213 

$ 2,141 

$ - 

$ 18 

$ - 

$ 6,135 



Subtotal Operating Exp. 

$ 56,539 

$ 57,634 

$ 52,826 

$ 54,431 

$ 59,396 

$ 50,581 

$ 54,600 

$ 58,613 

$ 5 8,793 

$ 67,287 

$ 52,743 

$ - 

$ 623,442 



Golf Course Maintenance Exp. 

Salaries 

$ 46,272 

$ 48,272 

$ 49,800 

$ 52,399 

$ 54,428 

$ 39,240 

$ 46,604 

$ 47,543 

$ 47,371 

$ 49,288 

$ 48,685 

$ - 

$ 529,901 

Administrative Fees 

$ 478 

$ 459 

$ 490 

$ 319 

$ 633 

$ 310 

$ 303 

$ 460 

$ 3 66 

$ 49 

$ 294 

$ - 

$ 4,162 

FICA Expense 

$ 4,831 

$ 4,209 

$ 3,810 

$ 4,009 

$ 4,164 

$ 2,984 

$ 3 ,565 

$ 3,637 

$ 3,624 

$ 3,771 

$ 3,724 

$ - 

$ 42,327 

Employee Insurance 

$ 4,616 

$ 4,622 

$ 5,931 

$ 7,892 

$ 6,541 

$ 6,567 

$ 6 ,567 

$ 6,567 

$ 6,567 

$ 6,567 

$ 6,461 

$ - 

$ 68,897 

Workers Compensation 

$ 996 

$ 860 

$ 783 

$ 817 

$ 1,013 

$ 1,010 

$ 1 ,195 

$ 1,219 

$ 1,214 

$ 1,260 

$ 1,250 

$ - 

$ 11,617 

Unemployment 

$ 149 

$ 78 

$ 735 

$ 1,467 

$ 674 

$ 68 

$ 11 

$ 1 

$ - 

$ - 

$ - 

$ - 

$ 3,183 

Retirement Contribution 

$ - 

$ - 

$ 165 

$ 458 

$ 488 

$ 328 

$ 449 

$ 596 

$ 4 59 

$ 337 

$ 460 

$ - 

$ 3,739 

Utilities/Water 

$ 803 

$ 3,795 

$ 1,991 

$ 2,141 

$ 2,419 

$ 2,142 

$ 2 ,116 

$ 2,527 

$ 2,536 

$ 2,859 

$ 2,492 

$ - 

$ 25,822 

Repairs 

$ 4,770 

$ 1,969 

$ 2,584 

$ 2,789 

$ 4,158 

$ 3,769 

$ 2 ,856 

$ 2,683 

$ 10,659 

$ 9,367 

$ 6,242 

$ - 

$ 51,845 

Restaurant Repairs 

$ 104 

$ 29 

$ 420 

$ - 

$ 1,048 

$ 3,633 

$ 1 ,454 

$ 1,469 

$ 1,344 

$ 2,080 

$ 2,023 

$ - 

$ 13,604 

Fuel & Oil 

$ 2,819 

$ 2,222 

$ 1,764 

$ 2,680 

$ 1,826 

$ 3,113 

$ 2 ,697 

$ 2,801 

$ 3,023 

$ 5,201 

$ 3,439 

$ - 

$ 31,586 

Pest Control 

$ 406 

$ 406 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8 12 

Irrigation/Drainage 

$ - 

$ 129 

$ 3,300 

$ 359 

$ 133 

$ - 

$ 265 

$ 610 

$ 1,313 

$ 984 

$ 1,124 

$ - 

$ 8,216 

Sand and Topsoil 

$ 995 

$ 1,158 

$ 2,136 

$ 2,950 

$ 2,377 

$ 4,134 

$ 2 ,344 

$ - 

$ 7,728 

$ 1,036 

$ - 

$ - 

$ 24,859 




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 

$ 13,042 

$ 18,482 

$ 19,093 

$ 15,762 

$ 15,720 

$ 16,073 

$ 19,704 

$ 9,518 

$ 12,260 

$ - 

$ 155,438 

Seed/Sod 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trash Removal 

$ 233 

$ 233 

$ 1,258 

$ 471 

$ - 

$ 233 

$ 233 

$ 1,231 

$ 2 33 

$ 233 

$ 224 

$ - 

$ 4,581 

Contingency 

$ 3,922 

$ - 

$ 1,960 

$ - 

$ - 

$ - 

$ 391 

$ - 

$ 4,800 

$ 125 

$ - 

$ - 

$ 11,199 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 39 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 39 

Operating Supplies 

$ 449 

$ 1,740 

$ 2,554 

$ 1,899 

$ 356 

$ 735 

$ 379 

$ 1,051 

$ 3 54 

$ 1,548 

$ 36 

$ - 

$ 11,100 

Training 

$ 232 

$ - 

$ - 

$ - 

$ 43 

$ 734 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,009 

Janitorial Supplies 

$ - 

$ - 

$ - 

$ - 

$ 1,798 

$ - 

$ 97 

$ 112 

$ 6 43 

$ - 

$ - 

$ - 

$ 2,649 

Janitorial Services 

$ 840 

$ 1,120 

$ 1,400 

$ 1,120 

$ 1,120 

$ 1,680 

$ 1 ,319 

$ 840 

$ 1,400 

$ 1,120 

$ 1,400 

$ - 

$ 13,359 

Soil & Water Testing 

$ - 

$ - 

$ - 

$ 1,695 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,695 

Uniforms 

$ 1,111 

$ 727 

$ 1,102 

$ 809 

$ 1,031 

$ 1,186 

$ 1 ,295 

$ 1,225 

$ 1,127 

$ 1,297 

$ 1,224 

$ - 

$ 12,134 

Equipment Rental 

$ - 

$ - 

$ - 

$ 4,000 

$ - 

$ - 

$ - 

$ 2,500 

$ - 

$ 2,500 

$ - 

$ - 

$ 9,000 

Equipment Lease 

$ 18,419 

$ 25,075 

$ 17,784 

$ 17,782 

$ 19,324 

$ 17,783 

$ 17,828 

$ 17,159 

$ 18,449 

$ 23,643 

$ 10,995 

$ - 

$ 204,242 



Subtotal Golf Main. Exp. 

$ 100,524 

$ 104,806 

$ 113,008 

$ 124,539 

$ 122,665 

$ 105,409 

$ 107,727 

$ 1 10,307 

$ 132,913 

$ 122,783 

$ 102,334 

$ - 

$ 1,247,014 



Total Operations & Mainten. 

$ 157,062 

$ 162,439 

$ 165,834 

$ 178,970 

$ 182,061 

$ 155,990 

$ 162,327 

$ 1 68,919 

$ 191,707 

$ 190,070 

$ 155,076 

$ - 

$ 1,870,457 



Merchandise Expenditures 

Cost of Goods Sold 

$ (3,217) 

$ 9,209 

$ 11,511 

$ 9,091 

$ 5,178 

$ 10,783 

$ 12,639 

$ 13,271 

$ 11,652 

$ 10,430 

$ 7,012 

$ - 

$ 97,559 



Subtotal Merchandise Exp. 

$ ( 3,217) 

$ 9,209 

$ 11,511 

$ 9,091 

$ 5,178 

$ 10,783 

$ 12,639 

$ 13,271 

$ 1 1,652 

$ 10,430 

$ 7,012 

$ - 

$ 9 7,559 



Total Pro Shop Exp. 

$ ( 3,217) 

$ 9,209 

$ 11,511 

$ 9,091 

$ 5,178 

$ 10,783 

$ 12,639 

$ 13,271 

$ 1 1,652 

$ 10,430 

$ 7,012 

$ - 

$ 9 7,559 



Restaurant Expenditures 



Restaurant Expenditures 

Salaries 

$ 32,626 

$ 32,424 

$ 33,852 

$ 33,716 

$ 37,689 

$ 28,939 

$ 32,725 

$ 32,118 

$ 31,228 

$ 29,743 

$ 27,964 

$ - 

$ 353,025 

Administrative Fee 

$ 696 

$ 970 

$ 333 

$ 660 

$ 603 

$ 567 

$ 434 

$ 757 

$ 4 35 

$ 679 

$ 434 

$ - 

$ 6,569 

FICA Expense 

$ 4,158 

$ 3,794 

$ 3,156 

$ 3,609 

$ 3,992 

$ 3,097 

$ 3 ,458 

$ 3,580 

$ 3,346 

$ 3,345 

$ 2,997 

$ - 

$ 38,533 

Health Insurance 

$ 988 

$ 988 

$ 2,672 

$ 2,106 

$ 1,831 

$ 1,840 

$ 2 ,879 

$ 2,751 

$ 2,800 

$ 2,801 

$ 2,801 

$ - 

$ 24,458 

Workers Compensation 

$ 681 

$ 589 

$ 504 

$ 526 

$ 713 

$ 746 

$ 841 

$ 816 

$ 8 16 

$ 767 

$ 720 

$ - 

$ 7,719 

Unemployment 

$ 209 

$ 217 

$ 753 

$ 1,265 

$ 1,051 

$ 533 

$ 504 

$ 460 

$ 1 22 

$ 118 

$ 86 

$ - 

$ 5,318 

Telephone 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Utilities 

$ 825 

$ 2,448 

$ 879 

$ 1,032 

$ 1,294 

$ 1,148 

$ 1 ,241 

$ 1,061 

$ 1,104 

$ 1,337 

$ 1,147 

$ - 

$ 13,517 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 




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 

Merchant Fees 

1,770 $ 

$ 2,087 

$ 2,629 

$ 1,599 

$ 1,805 

$ 2,155 

$ 2 ,336 

$ 2,127 

$ 2,081 

$ 1,932 

$ 1,829 

$ - 

$ 22,351 

Equipment Lease 

$ 143 

$ 143 

$ 154 

$ 154 

$ 154 

$ 154 

$ 154 

$ 154 

$ 1 54 

$ 154 

$ 154 

$ - 

$ 1,673 

Kitchen Equipment/Supplies 

$ 701 

$ 1,617 

$ 667 

$ 1,070 

$ 1,713 

$ 1,198 

$ 1 ,812 

$ 1,711 

$ 1,770 

$ 972 

$ 934 

$ - 

$ 14,165 

Paper & Plastic Supplies 

$ 402 

$ 792 

$ 719 

$ 1,173 

$ 401 

$ 569 

$ 598 

$ 780 

$ 1,392 

$ 663 

$ 691 

$ - 

$ 8,180 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Operating Supplies 

$ 1,077 

$ 353 

$ 66 

$ 860 

$ 802 

$ 988 

$ 1 ,684 

$ 423 

$ 9 00 

$ 1,092 

$ 578 

$ - 

$ 8,825 

Delivery/Gas 

$ 435 

$ 506 

$ 454 

$ 507 

$ 522 

$ 688 

$ 673 

$ 638 

$ 5 93 

$ 671 

$ 606 

$ - 

$ 6,293 

Dues & License 

$ 2,054 

$ 808 

$ 478 

$ 1,680 

$ 1,924 

$ 155 

$ 58 

$ 58 

$ 1,608 

$ 58 

$ 1,165 

$ - 

$ 10,047 



Subtotal Restaurant Exp. 

$ 46,765 

$ 47,736 

$ 47,317 

$ 49,958 

$ 54,494 

$ 42,779 

$ 49,397 

$ 47,437 

$ 4 8,349 

$ 44,334 

$ 42,108 

$ - 

$ 520,673 

Cost of Goods Sold 

Food & Snack Cost 

$ 15,097 

$ 24,202 

$ 15,383 

$ 14,030 

$ 15,625 

$ 17,428 

$ 19,531 

$ 19,885 

$ 14,939 

$ 16,690 

$ 11,981 

$ - 

$ 184,792 

Beverage Cost 

$ 3,886 

$ 821 

$ 6,614 

$ 4,514 

$ 854 

$ 2,617 

$ 2 ,653 

$ 4,034 

$ 3,269 

$ 3,114 

$ 3,112 

$ - 

$ 35,489 

Beer Cost 

$ 5,583 

$ 6,457 

$ 6,635 

$ 6,870 

$ 6,742 

$ 8,545 

$ 9 ,388 

$ 5,107 

$ 9,235 

$ 6,431 

$ 5,633 

$ - 

$ 76,624 

Wine Cost 

$ (590) 

$ 386 

$ 412 

$ 2,057 

$ 950 

$ 1,589 

$ 1 ,203 

$ (86) 

$ 1,046 

$ 1,055 

$ 813 

$ - 

$ 8,835 

Liquor Cost 

$ 3,374 

$ 3,085 

$ 6,029 

$ 3,442 

$ 7,015 

$ 4,305 

$ 7 ,403 

$ 931 

$ 6,884 

$ 4,262 

$ 4,506 

$ - 

$ 51,235 



Subtotal Cost of Goods Sold 

$ 27,350 

$ 34,952 

$ 35,073 

$ 30,913 

$ 31,186 

$ 34,485 

$ 40,179 

$ 29,870 

$ 3 5,373 

$ 31,551 

$ 26,045 

$ - 

$ 356,977 



Total Restaurant Exp. 

$ 74,115 

$ 82,688 

$ 82,390 

$ 80,871 

$ 85,680 

$ 77,263 

$ 89,575 

$ 77,307 

$ 8 3,722 

$ 75,885 

$ 68,153 

$ - 

$ 877,650 



Total Expenditures 

$ 256,440 

$ 288,950 

$ 295,836 

$ 301,606 

$ 311,707 

$ 280,772 

$ 298,256 

$ 2 94,476 

$ 325,693 

$ 311,692 

$ 262,726 

$ - 

$ 3,228,155 



Excess (Def.) of Rev. over Exp. 

$ (7,061) 

$ 41,507 

$ 33,473 

$ 34,529 

$ 34,376 

$ 139,324 

$ 36,802 

$ 65,498 

$ (40,888) 

$ (28,673) 

$ (23,767) 

$ - 

$ 285,120 



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 

$ 2,265 

$ 2,353 

$ 1,814 

$ - 

$ 33,261 

Transfer In/(Out) - Cap. Reserve 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ ( 166,149) 

$ - 

$ (249,939) 

$ - 

$ ( 416,088) 

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) 

$ 5 33,658 

$ (163,884) 

$ 2,353 

####### 

$ - 

$ (65,098) 



Net Change in Fund Balance 

$ ( 5,768) 

$ 42,738 

$ 34,560 

$ 35,579 

$ 35,575 

$ 141,819 

$ (160,655) 

$ 5 99,156 

$ (204,771) 

$ (26,319) 

####### 

$ - 

$ 220,022 




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 



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% 

45.7% 

41.5% 

46.6% 

40.7% 

Beverage Cost 

87.9% 

15.3% 

121.7% 

87.2% 

15.9% 

43.9% 

50.0% 

62.2% 

55.9% 

50.2% 

59.2% 

Beer Cost 

34.3% 

30.2% 

40.9% 

36.1% 

35.2% 

39.4% 

50.4% 

25.1% 

51.8% 

32.5% 

33.5% 

Wine Cost 

-27.7% 

22.1% 

21.0% 

72.9% 

30.2% 

50.1% 

43.4% 

-2.6% 

41.4% 

41.0% 

38.5% 

Liquor Cost 

23.8% 

16.3% 

38.4% 

21.4% 

45.9% 

24.6% 

48.5% 

4.9% 

49.7% 

29.5% 

33.9% 




Viera East 

Community Development District 

Capital Reserve Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/26 



General Fund 

Allocation 



Golf Course 

Allocation 



Total Actual 

Thru 08/31/26 



Revenues 

 

Interest 

2,500 $ 



$ 2,292 



$ 13,209 



$ 31,144 



$ 44,353 



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 



$ 2,292 



$ 13,209 



$ 31,144 



$ 44,353 



$ 219,011 

$ 22,917 

$ - 

$ 18,333 

$ - 



$ 79,411 

$ - 

$ 91 

$ 6,723 

$ - 



$ 128,616 

$ - 

$ 214 

$ - 

$ - 



$ 208,027 

$ - 

$ 305 

$ 6,723 

$ - 



$ 260,261 



$ 86,225 



$ 128,831 



$ 215,055 



Excess (Deficiency) of Revenues over Expenditures 

$ (281,421) 



$ (73,016) 



$ (97,687) 



$ (170,703) 



Other Financing Sources/(Uses) 



Transfer In/(Out) - General Fund 

$ 19,058 

Transfer In/(Out) - Golf Course 

$ 166,149 



$ 19,058 

$ 166,149 



$ 19,058 

$ - 



$ - 

$ 416,088 



$ 19,058 

$ 416,088 



Total Other Financing Sources (Uses) 

$ 185,206 



$ 185,206 



$ 19,058 



$ 416,088 



$ 435,146 



Net Change in Fund Balance 

$ (96,215) 

Fund Balance - Beginning 

$ 1,407,203 

Fund Balance - Ending 

$ 1,310,989 



$ 185,206 



$ (53,958) 



$ 318,401 



$ 264,443 



$ 1,407,203 



$ 468,559 



$ 1,104,767 



$ 1,573,325 



$ 1,592,410 



$ 414,601 



$ 1,423,168 



$ 1,837,768 




Viera East 

Community Development District 

Capital Reserve Fund 

Capital Outlay Check Register Detail 

For The Period Ending August 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 

06/18/26 

Total General Fund 



General 

General 

General 

General 

General 

General 

General 



Regions 

John Deere 

Esch Construction Supply, Inc. 

Shutte Shack 

Kendal Signs 

Kendal Signs 

Kendal Signs 



Bank Fee 

Sickle Bar Mower 

Gas Walk 

Hurricane Shutters 

Park Sign 

Front Entrance Sign & Clubhouse 

Front Entrance Sign & Clubhouse 



91 $ 

$ 6,440 

$ 7,729 

$ 48,842 

$ 16,400 

$ 3,362 

$ 3,362 

$ 86,225 



10/15/25 

10/31/25 

12/12/25 

12/19/25 

01/07/26 

02/16/26 

04/22/26 

04/27/26 

05/07/26 

06/22/26 

07/10/26 

07/17/26 

Total Golf Course 



Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 

Golf Course 



Landirr 

Regions 

Golf Specialties 

Golf Ventures 

Architectonic Inc. 

Turf Solutions 

Golf Ventures 

Smith Surveying & Mapping 

About Golf International, LLC 

Turf Solutions 

Golf Specialties 

Turf Solutions 



Cart Path Project (Hole #17) 

Bank Fee 

70/30 Sand / Compost Mix 

Nematicide / Fertility Tee Program 

GC Deck & Simulator 

Compost 

Soil Amendments 

Survey for Woodside Park 

Simulator Project 

Root Pruning Around Tee Areas 

70/30 Sand / Compost Mix 

20-20-20 Fertilizer 



$ 54,940 

$ 214 

$ 1,141 

$ 8,758 

$ 3,750 

$ 3,331 

$ 1,851 

$ 8,680 

$ 39,575 

$ 2,500 

$ 1,170 

$ 2,920 

$ 128,831 



Total 



$ 215,055 




Viera East 

Community Development District 

Debt Service Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Actual 

Thru 08/31/26 

Thru 08/31/26 



Variance 



Revenues: 

 

Assessments - Tax Roll 

655,615 $ 

Interest 

$ 5,000 



$ 655,615 

$ 4,583 



$ 660,497 

$ 16,712 



$ 4,882 

$ 12,129 



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 60,198 



$ 6 77,210 



$ 17,011 



$ 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) 



$ (269,105) 



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 



$ (69,084) 



$ 3 77,424 

$ 3 08,340 



 




Viera East 

Community Development District 

Capital Projects Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending August 31, 2026 



Adopted 

Budget 



Prorated Budget 

Thru 08/31/26 



Actual 

Thru 08/31/26 



Variance 



Revenues 

 

Interest 

- $ 



$ - 



$ 2,123 



$ 2,123 



Total Revenues 

$ - 

Expenditures: 

Capital Outlay 

$ - 

Total Expenditures 

$ - 



$ - 



$ 2,123 



$ 2,123 



$ - 



$ - 



$ - 



$ - 



$ - 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ 2,123 



Other Financing Sources/(Uses) 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources (Uses) 

$ - 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ - 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ - 



$ 2,123 



$ 51,093 



$ 53,216