Villas De Golf Vonn Rd Largo, FL FINANCIAL STATEMENT FOR THE MONTH OF SEPTEMBER 2018

Transcription

1 Villas De Golf Vonn Rd Largo, FL FINANCIAL STATEMENT FOR THE MONTH OF SEPTEMBER 2018 CONTENTS FINANCIAL HIGHLIGHTS BALANCE SHEET OPERATING STATEMENT CHECK REGISTER DELINQUENCY/ PREPAID REPORT BANK RECONCILIATIONS BANK STATEMENTS GENERAL LEDGER OURCE PROPERTY MANAGEMENT 7300 Park Street Seminole, FL Telephone (727) Fax (727) Website:

2 OURCE PROPERTY MANAGEMENT TO: Board of Directors, Villas De Golf HOA, Inc. FROM: Bobbie Wycoff, Accounting Executive RE: September 2018 Financial Highlights We have prepared your monthly financial statement and it is attached for your records. The financial statements are prepared on a modified accrued basis. The following report highlights cash and expense variances. Beginning Balance Ending Balance Operating Cash $ 96, $ 107, Note: Includes PNC accounts. Excess Operating Cash $ 31, $ 31, Note: Reserve Cash $ 631, $ 652, Note: Includes Popular, PNC and CD's. Prior Month Current Month Ending Ending Delinquent Owner Fees $ (1,693.51) $ (1,998.51) Note: This deliquent balance represents all the delinquent owner fees which may include late fees and accrued attorney collection fees. Prepaid Owner Fees $ 12, $ 12, Actual Monthly Expenses Budget Variance Maintenance & Repairs $ 7, $ 10, $ 3, Note: Under budget. Utilities $ 5, $ 13, $ 7, Note: Pinellas County Utilities are billed Bi-monthly. Administrative $ 2, $ 3, $ Note: Under budget Sun Boulevard, Suite 103 St. Petersburg, FL (727) Park Street Seminole, FL (727) US Hwy 19 N, Suite 200 Clearwater, FL (727)

3 10/09/2018 BALANCE SHEET September 30, 2018 Page 1 ASSETS OPERATING CASH 105-Petty Cash BOZK Operating 27, BOZK Excess Fund 31, PNC Money Market Acct. 78, PNC Checking Account 1, Total Operating Cash 139, ERVE ACCOUNT 209-BOZK Reserve 96, PNC Money Market 40, CD SunT;0634;1.98;12/01/22 229, CD Caden;369;1.94%;7/03/20 225, CD BO;33022;0.60%;03/23/19 61, Total Reserve Account 652, OTHER ASSETS 310-Receivables 1, Allow for Doubtful Account (8,620.90) 312 FLCR Mackey /14 8, Total Other Assets 1, FIXED ASSETS 410-Land 60, Buildings 117, Land Improvements 69, Recreation Facility 62, Other Equipment 25, Well & Sprinkler System 9, Accum. Depreciation (248,870.61) TOTAL FIXED ASSETS 94, TOTAL ASSETS 888,846.87

4 10/09/2018 BALANCE SHEET September 30, 2018 Page 2 LIAIBLITIES ERVE FUNDS & FUND BALANCES 510-Painting 93, Roofing 334, Paving 21, Landscaping 4, Structural Buildings 1, Walkways/Stairways 3, Carport Paint & Replace 8, Sewer 5, Elevator 33, Pool 1, Rec/Maint/Clubhouse 5, Laundry Rooms, Washer/Dry 9, Insurance 39, Fire Alarm System 35, Deferred Maintenance 31, Unallocated Interest 22, Total Reserve Fund 652, OTHER LIABITILIES 620-Prepaid Fees 12, Total Other Liabilities 12, FUND BALANCES 900-Prior Years Fund 275, Current Year Fund (50,978.61) Total Fund Balances 224, TOTAL ERVE & FUND BALANCE 888,846.87

5 10/09/2018 For The Nine Month Period Ended September 30,2018 Page 1 ONE MONTH BUDGET COMPARATIVE REPORT Actual Budget Variance Actual Budget YEAR TO DATE Variance 18 Budget INCOME 1010-Maintenance Fees 48, , , , , Miscellaneous Application Fees Operating Interest OPERATING INCOME $ 48, $ 48, $ $ 435, $ 433, $ 1, $ 578, OTHER INCOME 1995-Reserve Interest , , TOTAL OTHER INCOME $ $ $ $ 22, $ $ 22, $ TOTAL INCOME $ 48, $ 48, $ $ 457, $ 433, $ 24, $ 578, EXPENSES & ERVE FUNDING MAINTENANCE & REPAIR 2020-Pool Service 1, (568.00) 6, , (1,706.19) 6, Bldg Maintenance & Repair ,50 2, , ,50 (15,333.33) 30, Fire Alarm & Equipment , , (107.74) 3, Janitorial Salary/Sup 1,35 1,35 12,15 12,15 16, Elevator Maintenance , , , Lawn & Landscape Care 2, , ,89 27, (2,179.00) 36, Grounds Improvements , (1,825.00) Fert/Weed/Pests ,05 6, , Irrigation , ,60 (1,088.75) 4, Laundry Room Maintenance , , (751.53) 4, Sprinkler Repairs (22.00) 5, , (934.25) 6, Pest Control (78.00) 1, , , Security TOTAL MAINTENANCE & REPAIR $ 7, $ 10, $ 3, $ 113, $ 94, $(19,504.79) $ 125, UTILITIES 4010-Electric 1, , , , , Storm Water 1, , ,26 10, , , Water 1, , , , , , Sewer 3, , , , , , Trash , , , , Telephone , , , Cable TV 3, , , , , , TOTAL UTILITIES $ 5, $ 13, $ 7, $ 104, $ 119, $ 15, $ 159,497.00

6 10/09/2018 For The Nine Month Period Ended September 30,2018 Page 2 ONE MONTH BUDGET COMPARATIVE REPORT Actual Budget Variance Actual Budget YEAR TO DATE Variance 18 Budget ADMINISTRATIVE 5010-Management Fee 2, , (38.17) 21, , (343.53) 28, Office Supplies/Postage , , , , Division Fees Licenses/Permits/Taxes (117.00) , Professional Fees , , , Accrued Collection Income (103.35) TOTAL ADMINISTRATIVE $ 2, $ 3, $ $ 27, $ 30, $ 2, $ 40, OPERATING CAPITAL TOTAL OPERATING CAPITAL $ $ $ $ $ $ $ TOTAL OPERATING EXPENSES $ 15, $ 27, $ 11, $ 246, $ 244, $(2,034.75) $ 325, ERVE FUNDING 9010-Painting 1,25 1,25 11,25 11,25 15, Roofing 5, , , , , Paving ,25 2,25 3, Landscaping , , , Structural Buildings (0.33) (2.97) 1, Walkways/Stairways (0.33) (2.97) 1, Carport Paint & Replace Sewer (0.33) 1, , (2.97) 2, Elevator , , , Pool , , , Rec/Maint/Clubhouse (0.33) (2.97) 1, Laundry Rooms, Washer/Dry (0.33) 6, , (2.97) 8, Insurance 8, , , , , Fire Alarm System Deferred Maintenance 3,50 3,50 31,50 31,50 42, Reserve Interest (157.61) 22, (22,097.82) TOTAL ERVE FUNDING $ 21, $ 21,06 $(157.44) $ 211, $ 189,54 $(22,096.29) $ 252, MISCELLANEOUS DISBURSMENTS Hurricane Cleanup 50, (50,868.87) TOTAL MISC DISBURSMENTS $ $ $ $ 50, $ $(50,868.87) $ TOTAL DISBURSEMENTS $ 36, $ 48, $ 11, $ 508, $ 433, $(74,999.91) $ 578, NET(INCOME LESS DISBURSEMENTS) $ 12, $(2.00) $ 12, $(50,978.61) $(18.00) $(50,960.61) $

7 10/09/2018 For The Nine Month Period Ended September 30,2018 Page 3 ONE MONTH BUDGET COMPARATIVE REPORT Actual Budget Variance Actual Budget YEAR TO DATE Variance 18 Budget ERVE FUND TRANSFERED FROM ERVE Rsv Trans-Landscaping 3, , Rsv Trans.-Laundry, W/D 3, , Rsv Trans-Insurance 100, , Rsv Trans-Deferred Maint 12, , TOTAL ERVE TRANSFERS $ $ $ $(120,483.76) $ $ 120, $ DISBURSED FROM OPERATING Rsv Disb.-Landscaping 3, (3,375.00) Rsv-Disb.-Laundry Rm W/D 3, (3,954.08) Rsv Disb.-Insurance 100, (100,439.05) Rsv Disb.-Deferred Maint 12, (12,715.63) TOTAL ERVE DISBURSEMENTS $ $ $ $ 120, $ $(120,483.76) $ NET ERVE TRANSFERS & DISB. $ $ $ $ $ $ $ NET INCREASE (DECREASE) $ 12, $(2.00) $ 12, $(50,978.61) $(18.00) $(50,960.61) $

8 10/09/2018 For September 01,2018 to September 30, Check Number VILLAS DE GOLF CONDOMINIUM Vendor Number Vendor Name ACCOUNTS PAYABLE CHECK REGISTER Invoice Amount Invoice # GL Code # Inv Date Paid Resource Management /13/2018 # office charges Anchor Pool Service, Inc. 1, /13/2018 Service & chemicals pool filters Westcoast Landscape & 4, /13/2018 Aug insp repairs Monthly lawn service 2, Monthly lawn service Monthly lawn service Soles Exterminating Inc /19/2018 rait bait boxes flea treatment Westcoast Landscape & /19/2018 rplcd irritrol valve City of Largo /26/2018 customer 445 id Handy Andy's Cleaning Service 1, /26/2018 Sept services 1, IFindLeaks LLC /26/2018 leak detection-resid 25 SI Check Total 1099 Amount 7,

9 10/09/2018 For September 30,2018 Page 1 VILLAS DE GOLF CONDOMINIUM DELINQUENCY AND PREPAID REPORT Unit Name Balance Current 30 Days 60 Days 90 Days Note Delinquent Estate of Mary Martin Robert Halsworth Thomas and Kathleen Smigels Allen & Shelley Snow A. Jean Aubrey Barbara Rawling 2 2 Cyril and Elsie Anderson ACH ACH Total Delinquents 1, , Prepaid John & Loretta Smith Richard & Mary Harding Michael & Connie Keller Reza & Mary Bavi Rose Briceno & Helmut Hawkins Brigitte M. Miner Gary & Antonia Drasin John Hepp Lusia Archiletti & Tamara Smigels Gordon M. Gundle Charles & Christine Hayes -1, Lawrence & Mary Ann McDonald James Bell Mr. & Mrs. David Weyer -1, Scott Majestic Dolores Becker James and Barbara Bemis Michael and Susan Flynn -1, , Alice P. Young, Trustee Mrs. Marjorie Black Fred Melchiorri Antonio and Nascimenta Bernard George J. Langford Oma Adkins Tom & Linda Littlefield Scott Mc Clure & Teresa Scott Etta D. Montgomery Vernon Johh Svenson James P. & Kathleen M. Hogan Betty J. Schimdt ACH ACH ACH ACH ACH ACH ACH Total Prepaids -12, , , , Totals -10, , , ,595.50

10 10/9/2018 Client 54 Monthly Bank Reconciliation Report For the Period 9/1/2018 to 9/30/2018 Page BOZK CD Account Rate: 0.60% Matures on 3/23/2019 Balance Shown on this Statement $61, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $61, Account Cadence Bank CD Rate: 1.95% Matures on 7/3/2020 Balance Shown on this Statement 6/30/2018 $225,00 ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $225, PNC Operating MM Account Balance Shown on this Statement $78, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $78, PNC Reserve Account Account Balance Shown on this Statement $40, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $40,260.31

11 10/9/2018 Client 54 Monthly Bank Reconciliation Report For the Period 9/1/2018 to 9/30/2018 Page PNC Assoc Account Balance Shown on this Statement $1, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $1, BOZK Operating Account Account Balance Shown on this Statement $28, Outstanding Checks /26/2018 City of Largo /26/2018 Handy Andy's Cleaning Service 1, /26/2018 IFindLeaks LLC 25 Total Outstanding Checks 1,80 Outstanding Deposits 9/20/2018 Deposit Total Outstanding Deposits Current Balance $27, BOZK 111 Excess Funds Account Balance Shown on this Statement $31, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $31,872.29

12 10/9/2018 Client 54 Monthly Bank Reconciliation Report For the Period 9/1/2018 to 9/30/2018 Page 3 BOZK 209-Reserves Account Balance Shown on this Statement $96, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $96, Account SunTrust CD Matures on 12/1/2022 Balance Shown on this Statement 1/31/2018 $229, ** No Outstanding Checks ** ** No Outstanding Deposits ** Current Balance $229,095.77

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22 10/09/2018 September 30, 2018 Page 1 Detail General Ledger Date Journal Code Check # Description Debit Credit Petty Cash Opening Balance 50 Total Ending Balance BOZK Operating Opening Balance 16, /26/ A/P Check Register Distributn 1,80 9/19/ A/P Check Register Distributn /13/ A/P Check Register Distributn 5, /30/ FEE 1 Resource Property Mgmt 2, , /30/ CBK Checkbook Interface 5, /30/ CM Owner Receivables 47, Total 47, , Net Change 10, Ending Balance 27, BOZK Excess Fund Opening Balance 31, Excess Interest Total Net Change Ending Balance 31, PNC Money Market Acct Opening Balance 78, PNC Opr Interest Total Net Change Ending Balance 78, PNC Checking Account Opening Balance 1, PNC Bank Fee 2.00 Total 2.00 Net Change (2.00) Ending Balance 1, BOZK Reserve Opening Balance 75, Monthly funding 21, Reserve Interest Total 21, Net Change 21, Ending Balance 96, PNC Money Market Opening Balance 40, PNC Res Interest Total Net Change Ending Balance 40, CD SunT;0634;1.98;12/ Opening Balance 229, Total Ending Balance 229,095.77

23 10/09/2018 September 30, 2018 Page 2 Detail General Ledger Date Journal Code Check # Description Debit Credit CD Caden;369;1.94%;7/ Opening Balance 225,00 Total Ending Balance 225, CD BO;33022;0.60%;03/ Opening Balance 61, CD Interest Total Net Change Ending Balance 61, Receivables Opening Balance 1, /30/ CM Owner Receivables 1, /30/ CM Owner Receivables 1, Total 1, , Net Change Ending Balance 1, Allow for Doubtful Ac Opening Balance (8,620.90) Total Ending Balance (8,620.90) FLCR Mackey / Opening Balance 8, Total Ending Balance 8, Land Opening Balance 60,00 Total Ending Balance 60, Buildings Opening Balance 117, Total Ending Balance 117, Land Improvements Opening Balance 69, Total Ending Balance 69, Recreation Facility Opening Balance 62, Total Ending Balance 62, Other Equipment Opening Balance 25, Total Ending Balance 25, Well & Sprinkler Syst Opening Balance 9, Total Ending Balance 9, Accum. Depreciation Opening Balance (248,870.61) Total

24 10/09/2018 September 30, 2018 Page 3 Detail General Ledger Date Journal Code Check # Description Debit Credit Ending Balance (248,870.61) Painting Opening Balance (91,915.68) 2 s 1,25 Total 1,25 Net Change (1,25) Ending Balance (93,165.68) Roofing Opening Balance (329,384.65) 2 s 5, Total 5, Net Change (5,416.67) Ending Balance (334,801.32) Paving Opening Balance (21,336.26) 2 s 25 Total 25 Net Change (25) Ending Balance (21,586.26) Landscaping Opening Balance (3,783.37) 2 s Total Net Change (416.67) Ending Balance (4,200.04) Structural Buildings Opening Balance (1,875.07) 2 s Total Net Change (83.33) Ending Balance (1,958.40) Walkways/Stairways Opening Balance (3,679.74) 2 s Total Net Change (83.33) Ending Balance (3,763.07) Carport Paint & Repla Opening Balance (8,132.73) 2 s Total Net Change (59.83) Ending Balance (8,192.56) Sewer Opening Balance (5,307.73) 2 s Total Net Change (208.33) Ending Balance (5,516.06) Elevator Opening Balance (33,511.93) 2 s

25 10/09/2018 September 30, 2018 Page 4 Detail General Ledger Date Journal Code Check # Description Debit Credit Total Net Change (166.67) Ending Balance (33,678.60) Pool Opening Balance (1,00) 2 s Total Net Change (125.00) Ending Balance (1,125.00) Rec/Maint/Clubhouse Opening Balance (5,753.44) 2 Monthly Transfer Total Net Change (83.33) Ending Balance (5,836.77) Laundry Rooms, Washer Opening Balance (9,143.07) 2 Monthly Transfer Total Net Change (708.33) Ending Balance (9,851.40) Insurance Opening Balance (30,510.33) 2 Monthly Transfer 8, Total 8, Net Change (8,666.67) Ending Balance (39,177.00) Fire Alarm System Opening Balance (35,533.23) Total Net Change (41.67) Ending Balance (35,574.90) Deferred Maintenance Opening Balance (27,889.92) Monthly funding 3,50 Total 3,50 Net Change (3,50) Ending Balance (31,389.92) Unallocated Interest Opening Balance (22,254.83) Reserve Interest PNC Res Interest CD Interest Total Net Change (157.61) Ending Balance (22,412.44) Prepaid Fees Opening Balance (12,993.50) 9/30/ CM Owner Receivables 12, /30/ CM Owner Receivables 12, Total 12, ,096.50

26 10/09/2018 September 30, 2018 Page 5 Detail General Ledger Date Journal Code Check # Description Debit Credit Net Change Ending Balance (12,096.50) Prior Years Fund Opening Balance (275,499.56) Total Ending Balance (275,499.56) Maintenance Fees Opening Balance (385,584.00) 9/30/ CM Owner Receivables 48, Total 48, Net Change (48,198.00) Ending Balance (433,782.00) Miscellaneous Opening Balance (133.00) Total Ending Balance (133.00) Application Fees Opening Balance (816.00) Total Ending Balance (816.00) Operating Interest Opening Balance (681.74) 9/30/ CBK Interest 1.38 Excess Interest PNC Opr Interest Total Net Change (121.74) Ending Balance (803.48) Reserve Interest Opening Balance (21,940.21) Reserve Interest PNC Res Interest CD Interest Total Net Change (157.61) Ending Balance (22,097.82) Pool Service Opening Balance 5, /13/ A/P 2580 Anchor Pool Servi Service & chemicals 9/13/ A/P 2580 Anchor Pool Servi pool filters Total 1,11 Net Change 1,11 Ending Balance 6, Bldg Maintenance & R Opening Balance 37, /26/ A/P 2586 IFindLeaks LLC -SI /30/ CBK leak detection-resid Deposit HD Supply Refund 9/30/ CBK 926 First Bank Card 46.98

27 10/09/2018 September 30, 2018 Page 6 Detail General Ledger Date Journal Code Check # Description Debit Credit Total Net Change Ending Balance 37, Fire Alarm & Equipme Opening Balance 2, Total Ending Balance 2, Janitorial Salary/Su Opening Balance 10,80 9/26/ A/P 2585 Handy Andy's Clea ,35 Sept services Total 1,35 Net Change 1,35 Ending Balance 12, Elevator Maintenance Opening Balance 50 Total Ending Balance Lawn & Landscape Car Opening Balance 26, /13/ A/P 2581 Westcoast Landsca , Monthly lawn service Total 2, Net Change 2, Ending Balance 29, Grounds Improvements Opening Balance 2,50 Total Ending Balance 2, Fert/Weed/Pests Opening Balance 5,70 9/13/ A/P 2581 Westcoast Landsca Monthly lawn service Total 35 Net Change 35 Ending Balance 6, Irrigation Opening Balance 4, /13/ A/P 2581 Westcoast Landsca Monthly lawn service Total 40 Net Change 40 Ending Balance 4, Laundry Room Mainten Opening Balance 3, Total Ending Balance 3, Sprinkler Repairs Opening Balance 5, /19/ A/P 2583 Westcoast Landsca rplcd irritrol valve 9/13/ A/P 2581 Westcoast Landsca

28 10/09/2018 September 30, 2018 Page 7 Detail General Ledger Date Journal Code Check # Description Debit Credit Aug insp repairs Total Net Change Ending Balance 5, Pest Control Opening Balance 88 9/19/ A/P 2582 Soles Exterminati flea treatment 9/19/ A/P 2582 Soles Exterminati rait bait boxes Total Net Change Ending Balance 1, Electric Opening Balance 16, /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy /30/ CBK Duke Energy Total 1, Net Change 1, Ending Balance 18, Storm Water Opening Balance 9,26 Total Ending Balance 9, Water Opening Balance 10, Total Ending Balance 10, Sewer Opening Balance 26, Total Ending Balance 26, Trash Opening Balance 5, Total Ending Balance 5, Telephone Opening Balance 1, /30/ CBK Frontier Total Net Change Ending Balance 1, Cable TV Opening Balance 29, /30/ CBK Bright House 3, /30/ CBK Brighthouse 82.72

29 10/09/2018 September 30, 2018 Page 8 Detail General Ledger Date Journal Code Check # Description Debit Credit Total 3, Net Change 3, Ending Balance 33, Management Fee Opening Balance 19, /30/ FEE 1 Resource Property Mgmt 2, Total 2, Net Change 2, Ending Balance 21, Office Supplies/Post Opening Balance 2, /13/ A/P 2579 Resource Manageme-office #054 9/30/ CBK NSF-return bank fee /30/ CM Owner Receivables 2 PNC Bank Fee 2.00 Total Net Change Ending Balance 2, Licenses/Permits/Tax Opening Balance /26/ A/P 2584 City of Largo POCTS permit Total 20 Net Change 20 Ending Balance Professional Fees Opening Balance 2, Total Ending Balance 2, Accrued Collection I Opening Balance Total Ending Balance Painting Opening Balance 10,00 1,25 Total 1,25 Net Change 1,25 Ending Balance 11, Roofing Opening Balance 43, , Total 5, Net Change 5, Ending Balance 48, Paving Opening Balance 2,00 25 Total 25 Net Change 25 Ending Balance 2,25

30 10/09/2018 September 30, 2018 Page 9 Detail General Ledger Date Journal Code Check # Description Debit Credit Landscaping Opening Balance 3, Total Net Change Ending Balance 3, Structural Buildings Opening Balance Total Net Change Ending Balance Walkways/Stairways Opening Balance Total Net Change Ending Balance Carport Paint & Repl Opening Balance Total Net Change Ending Balance Sewer Opening Balance 1, Total Net Change Ending Balance 1, Elevator Opening Balance 1, Total Net Change Ending Balance 1, Pool Opening Balance 1, Total Net Change Ending Balance 1, Rec/Maint/Clubhouse Opening Balance Total Net Change Ending Balance Laundry Rooms, Washe Opening Balance 5, Total

31 10/09/2018 September 30, 2018 Page 10 Detail General Ledger Date Journal Code Check # Description Debit Credit Net Change Ending Balance 6, Insurance Opening Balance 69, , Total 8, Net Change 8, Ending Balance 78, Fire Alarm System Opening Balance Total Net Change Ending Balance Deferred Maintenance Opening Balance 28,00 3,50 Total 3,50 Net Change 3,50 Ending Balance 31, Reserve Interest Opening Balance 21, Reserve Interest PNC Res Interest CD Interest Total Net Change Ending Balance 22, Hurricane Cleanup Opening Balance 50, Total Ending Balance 50, Rsv Trans-Landscapi Opening Balance (3,375.00) Total Ending Balance (3,375.00) Rsv Trans.-Laundry, Opening Balance (3,954.08) Total Ending Balance (3,954.08) Rsv Trans-Insurance Opening Balance (100,439.05) Total Ending Balance (100,439.05) Rsv Trans-Deferred Opening Balance (12,715.63) Total Ending Balance (12,715.63) Rsv Disb.-Landscapi Opening Balance 3, Total Ending Balance 3,375.00

32 10/09/2018 September 30, 2018 Page 11 Detail General Ledger Date Journal Code Check # Description Debit Credit Rsv-Disb.-Laundry R Opening Balance 3, Total Ending Balance 3, Rsv Disb.-Insurance Opening Balance 100, Total Ending Balance 100, Rsv Disb.-Deferred Opening Balance 12, Total Ending Balance 12,715.63

33 10/09/2018 September 30, 2018 Page 12 Detail General Ledger Date Journal Code Check # Description Debit Credit Opening Balance Current Ending Balance TOTAL DEBITS 1,706, , ,775, TOTAL CREDITS 1,706, , ,775,433.05

34 10/09/2018 September, 2018 Page 1 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - A/P Automatic Interface - Code A/P Seq Day Acct Number Account Name Description Debits Credits BOZK Operating Check Register Distributn 1, BOZK Operating Check Register Distributn BOZK Operating Check Register Distributn 5, Pool Service Anchor Pool Servi pool filters Pool Service Anchor Pool Servi Service & chemicals Bldg Maintenance & Rep IFindLeaks LLC -SI leak detection-resid Janitorial Salary/Sup Handy Andy's Clea ,35 Sept services Lawn & Landscape Care Westcoast Landsca , Monthly lawn service Fert/Weed/Pests Westcoast Landsca Monthly lawn service Irrigation Westcoast Landsca Monthly lawn service Sprinkler Repairs Westcoast Landsca rplcd irritrol valve Sprinkler Repairs Westcoast Landsca Aug insp repairs Pest Control Soles Exterminati flea treatment Pest Control Soles Exterminati rait bait boxes Office Supplies/Postage Resource Manageme-office # Licenses/Permits/Taxes City of Largo POCTS permit Code A/P Total 7, ,485.80

35 10/09/2018 September, 2018 Page 2 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - Adjustments & Transfers - Code FEE Seq Day Acct Number Account Name Description Debits Credits Management Fee Resource Property Mgmt 2, BOZK Operating Resource Property Mgmt 2, Code FEE Total 2, ,387.17

36 10/09/2018 September, 2018 Page 3 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - Reserve Activity - Code Seq Day Acct Number Account Name Description Debits Credits Painting s 1, Roofing s 5, Paving s Pool s Landscaping s Structural Buildings s Walkways/Stairways s Carport Paint & Replace s Sewer s Elevator s Rec/Maint/Clubhouse Monthly Transfer Laundry Rooms, Washer/ Monthly Transfer Insurance Monthly Transfer 8, Fire Alarm System Deferred Maintenance Monthly funding 3, BOZK Reserve Monthly funding 21, Painting 1, Roofing 5, Paving Pool Landscaping Structural Buildings Walkways/Stairways Carport Paint & Replace Sewer Elevator Rec/Maint/Clubhouse Laundry Rooms, Washer Insurance 8, Fire Alarm System Deferred Maintenance 3, BOZK Operating 21, Reserve Interest Reserve Interest BOZK Reserve Reserve Interest Reserve Interest Reserve Interest Unallocated Interest Reserve Interest Operating Interest Excess Interest BOZK Excess Fund Excess Interest Office Supplies/Postage PNC Bank Fee PNC Checking Account PNC Bank Fee Operating Interest PNC Opr Interest PNC Money Market Acct. PNC Opr Interest Reserve Interest PNC Res Interest PNC Money Market PNC Res Interest Reserve Interest PNC Res Interest Unallocated Interest PNC Res Interest Reserve Interest CD Interest CD BO;33022;0.60%;03/ CD Interest 31.16

37 10/09/2018 September, 2018 Page 4 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - Reserve Activity - Code Seq Day Acct Number Account Name Description Debits Credits Reserve Interest CD Interest Unallocated Interest CD Interest Code Total 42, ,557.24

38 10/09/2018 September, 2018 Page 5 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - Checkbook Interface - Code CBK Seq Day Acct Number Account Name Description Debits Credits Office Supplies/Postage NSF-return bank fee Cable TV Bright House 3, Electric Duke Energy Electric Duke Energy Electric Duke Energy Electric Duke Energy Electric Duke Energy Electric Duke Energy Electric Duke Energy Electric Duke Energy Bldg Maintenance & Rep Deposit HD Supply Refund Telephone Frontier Cable TV Brighthouse Bldg Maintenance & Rep First Bank Card Operating Interest Interest BOZK Operating Checkbook Interface 5, Code CBK Total 5, ,522.09

39 10/09/2018 September, 2018 Page 6 VILLAS DE GOLF CONDOMINIUM JOURNAL ENTRIES - Owner Receivables - Code CM Seq Day Acct Number Account Name Description Debits Credits BOZK Operating Owner Receivables 47, Office Supplies/Postage Owner Receivables Maintenance Fees Owner Receivables 48, Receivables Owner Receivables 1, Prepaid Fees Owner Receivables 12, Receivables Owner Receivables 1, Prepaid Fees Owner Receivables 12, Code CM Total 62, ,008.01