Pioneer Community Development District
12051 Corporate Blvd., Orlando, FL 32817
Phone: 407-723-5900, Fax: 407-723-5901
www.pioneercdd.com

The meeting of the Board of Supervisors of the Pioneer Community Development District will be held on Monday, April 19, 2021 at 11:30 a.m. at 2379 Beville Road, Daytona Beach, FL 32119.The following is the proposed agenda for this meeting

PLEASE NOTE: Anyone seeking to physically attend the Pioneer CDD Board of Supervisors meeting MUST wear a mask and socially distance. In light of social distancing requirements, there will be limited space for members of the public to physically attend the meeting. Once the meeting space has reached capacity with social distancing parameters in place, attendance will be available ONLY through virtual means. To attend the meeting virtually, please call:

Call in number: 1-844-621-3956 Passcode: 790 562 990 #
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters
Consideration of Minutes of the January 18, 2021 Board of Supervisors’ Meeting
Consideration of Resolution 2021-06, Approving a Preliminary Budget for Fiscal Year 2022 and Setting a Public Hearing Date [Suggested Date, July 19, 2021]
Ratification of E-Verification Application for the District
Ratification & Consideration of Payment Authorizations No.43— No. 50
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments
Supervisors Requests
Adjournment

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the January 18, 2021 Board of Supervisors’ Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, January 18, 2021
11:30 a.m.
2379 Beville Road, Daytona Beach, FL 32119.

Board Members present via phone or in person:

Kelly McCarrick Andy Hagan James Stowers	Chairperson
Vice Chairperson Assistant Secretary		
Also present:			
Vivian Carvalho Katie Buchanan Dwight DuRant	District Manager- PFM Group Consulting, LLC District Counsel- Hopping Green & Sams District Engineer- Zev Cohen & Associates	(via phone) (via phone) (via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Carvalho call to order at 11:35 a.m. the meeting of the Board of Supervisors of the Pioneer Community Development District and proceeded with roll call. Quorum was established with the attendance of Board Members Kelly McCarrick, Andy Hagan, and James Stowers.

Public Comment Period

There are no members of the public present at this time.

Administration of the Oath of Office to New Member of the Board of Supervisors

Ms. Carvalho administered the oath of office to Mr. Hagan and Mr. Stowers who both chose to waive compensation. Ms. Trinder is not present, and her oath of office will be administered at a later date.

Consideration of Resolution 2021- 01, Canvassing and Certifying the Results of the Landowners’ Election

The Board reviewed the results of the Landowners’ Election. Mr. Hagan and Mr. Stowers each received 200 votes and Ms. Trinder received 100 votes. Therefore, Mr. Hagan and Mr. Stowers will each serve a four year term and Ms. Trinder will serve a two year term Ms. Carvalho requested a motion to approve resolution 2021-01, as presented

On MOTION by Ms. McCarrick, seconded by Mr. Hagan, with all those in favor, the Board approved Resolution 2021-01, Canvassing and Certifying the Results of the Landowners’ Election.

Consideration of Resolution 2021- 02, Electing Officers

Prior to the Landowner's Election Ms. McCarrick was Chairperson, Mr. Hagan was Vice- Chairperson Ms. Carvalho was Secretary, and the remaining Board were Assistant Secretaries Ms. Lane was Assistant Treasurer and Ms. Glasgow was Treasurer. Ms. Carvalho requested a motion to approve resolution 2021-02.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved Resolution 2021-02, Electing Officers.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of July 20, 2020 Board of Supervisors’ Meeting

The Board reviewed the minutes of the July 20, 2020 Board of Supervisors meeting.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved the Minutes of the July 20, 2020 Board of Supervisors Meeting.

Consideration of Minutes of the November 11, 2020 Landowners’ Election Meeting

The Board reviewed the minutes  of the  November 11, 2020 Landowners’ Election Meeting.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved the Minutes of the November 11, 2020 Landowners’ Election Meeting.

Public Hearing on the Adopting Revised Rules of Procedure
Public Comments and Testimony
Board Comments
Consideration of Resolution 2021-03, Adopting Revised Rules of Procedure

Ms. Carvalho requested a motion to open the Public Hearing.

On MOTION by Mr. Stowers, seconded by Mr. Hagan, with all those in favor, the Board opened the Public Hearing.

Ms. Buchanan reviewed the resolution and the reason for the Revised Rules of Procedure. Ms. Carvalho requested a motion to approve Resolution 2021-03 adopting Revised Rules of Procedure

On MOTION by Mr. Stowers, seconded by Mr. Hagan, with all those in favor, the Board approved Resolution 2021-03, Adopting Revised Rules of Procedure.

Ms. Carvalho requested a motion to close the public hearing

On MOTION by Mr. Hagan, seconded by Mr. Stowers, with all those in favor, the Board closed the Public Hearing.

Consideration of Resolution 2021- 04, Authorizing Disbursement of Funds

Ms. Carvalho reviewed the Resolution. It is typical for the District to put this in place if case of emergency or non-emergency items that take place outside of a Board meeting. It allows for up to $5,000.00 or items exceeding $5,000.00 with Chair and District Manager approval to proceed.

On MOTION by Ms. McCarrick, seconded by Mr. Hagan, with all those in favor, the Board approved Resolution 2021-04, Authorizing the Disbursement of Funds.

Consideration of Resolution 2021- 05, Adopting a Revised Budget for FY 2020

The Board reviewed the revised Budget for Fiscal Year 2020.

On MOTION by Ms. McCarrick, seconded by Mr. Hagan, with all those in favor, the Board approved Resolution 2021-05, Adopting a Revised Budget for Fiscal Year 2020.

Discussion Regarding Material on the District Website

The Board reviewed the materials for the District website.

On MOTION by Ms. McCarrick, seconded by Mr. Hagan, with all those in favor, the Board approved to keep all items within the agenda package with the exception of backup documents such as invoices. The Agenda packages will still continue to include the payment authorizations summary sheets.

Ratification of Grau & Associates Engagement Letter for FY 2020 Audit Report

The Board Reviewed the Grau and Associates Engagement Letter for Fiscal Year 2020 Audit Report

On MOTION by Mr. Hagan, seconded by Mr. Stowers, with all those in favor, the Board ratified the Grau and Associates Engagement Letter for Fiscal Year 2020 audit report.

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements through November 30, 2020 . No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business	

District Counsel – No Report

District Engineer – No Report	Staff Reports	

District Manager – Ms. Carvalho sent this morning Payment Authorizations that were inadvertently omitted from the agenda but requires ratification from the Board. Ms. Carvalho presented Payment Authorizations #1 – 42. Of those, she stated that Payment Authorizations #3 – 6 need signatures. She requested a motion to approve and ratify Payment Authorizations 1 – 42 as presented.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board Approved and Ratified Payment Authorizations 1 – 42.

The next meeting is scheduled for April 19, 2021 at 11:30 AM at the current ICI location.

FOURTH ORDER OF BUSINESS	Audience	Comments	and
Supervisors Requests

There were no Supervisor requests or audience comments.

FIFTH ORDER OF BUSINESS	Adjournment

There was no other business to discuss. Ms. Carvalho requested a motion to adjourn the meeting.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the January 18, 2021 Board of Supervisors Meeting of the Pioneer CDD was adjourned at 11:47 a.m.

 	
Secretary/Assistant Secretary	Chairperson/Vice Chairperson

7 | P age 

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2021-06, Approving a Preliminary Budget for Fiscal Year 2022 and Setting a Public Hearing Date [Suggested Date, July 19, 2021]

RESOLUTION 2021-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET FOR FISCAL YEAR 2021/2022 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) prior to June 15, 2021, proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2021/2022 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	 	, 2021

HOUR:	 	

LOCATION:	 	

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Daytona Beach and Volusia County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS	DAY OF APRIL, 2021.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

By: 	
Secretary	Its: 	

Exhibit A: FY 2021/2022 Proposed Budget

EXHIBIT A
Pioneer Community Development District
Proposed Fiscal Year 2022 Annual Operations & Maintenance Budget

Actual Through		Anticipated Mar -		Anticipated FY		Adopted FY	Proposed FY	
2/28/21		Sept.		2021 Total		2021	2022 Budget	
						Budget		

$191,052.54		
$98,172.46		
$289,225.00		
$289,225.00	
$289,225.00	
$191,052.54		$98,172.46		$289,225.00		$289,225.00	$289,225.00	

$2,828.00		
$0.00		
$2,828.00		
$2,962.00	
$3,125.00	
5,000.00		10,000.00		15,000.00		15,000.00	15,000.00	
0.00		5,000.00		5,000.00		5,000.00	5,000.00	
0.00		5,000.00		5,000.00		5,000.00	5,000.00	
0.00		5,000.00		5,000.00		5,000.00	5,000.00	
5,000.00		0.00		5,000.00		5,000.00	5,000.00	
1,659.78		840.22		2,500.00		2,500.00	2,500.00	
0.00		200.00		200.00		200.00	200.00	
29.89		720.11		750.00		750.00	750.00	
236.46		1,463.54		1,700.00		1,700.00	1,700.00	
800.00		1,600.00		2,400.00		2,400.00	2,400.00	
175.00		0.00		175.00		175.00	175.00	
1,925.75		4,074.25		6,000.00		6,000.00	6,000.00	
3,675.00		175.00		3,850.00		3,850.00	4,050.00	
44,007.54		157,414.46		201,422.00		201,422.00	201,422.00	
0.00		12,000.00		12,000.00		12,000.00	12,000.00	
0.00		20,266.00		20,266.00		20,266.00	19,903.00	

Revenues
Assessments
Net Revenues

General & Administrative Expenses
Public Official Insurance District Management Engineering
District Counsel Audit
Assessment Administration Legal Advertising
Bank Fees
Office & Admin (Travel, Postage, Supplies, Copies, Phone, Misc)
Electric
Website Maintenance Dues, Licenses, and Fees Water Reclaimed
General Insurance
Landscape Maintenance - Boulevard Pond Maintenance - Boulevard O&M Contingency
Total General & Administrative Expenses

$65,337.42	$223,753.58	$289,091.00	$289,225.00	$289,225.00

827	Projected Number of Units						Current Year
Proposed				$349.73	
							Prior Year
Adopted		$349.73			

Budget Item Description

Revenues:

On-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected via the tax collector are referred to as “On-Roll Assessments.”

Off-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected through direct billing are referred to as “Off-Roll Assessments.”

Administrative Expenditures:

Public Officials’ Liability (POL) Insurance Supervisors’ and Officers’ liability insurance. District Management Fees
The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Engineering Fees

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.

Bank Fees

Bank fees associated with the services the District uses with the bank (e.g. remote deposit capture, positive pay, wire transfers, ACH payments, monthly maintenance, etc.).

Office Miscellaneous

Other administrative expenses incurred throughout the year. Specifically checks, postage and printing.

Electric

Electricity to maintain district property.

Website Maintenance Website maintenance fee. Dues, Licenses & Fees
The District is required to pay an annual fee to the Department of Economic Opportunity.

Reclaimed Water Water used for irrigation General Insurance
General liability insurance.

Landscape Maintenance & Material

Contracted landscaping and Common Area Maintenance within the boundaries of the District.

Pond Maintenance-Boulevard Maintenance of pond owned by District. O&M Contingency
Other expenses incurred throughout the year.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification of E-Verification Application for the District

THE E-VERIFY MEMORANDUM OF UNDERSTANDING
FOR EMPLOYERS

ARTICLE I PURPOSE AND AUTHORITY
The parties to this agreement are the Department of Homeland Security (DHS) and the
Pioneer Community Development District (Employer). The purpose of this agreement is to set forth terms and conditions which the Employer will follow while participating in E-Verify.

E-Verify is a program that electronically confirms an employee’s eligibility to work in the United States after completion of Form I-9, Employment Eligibility Verification (Form I-9). This Memorandum of Understanding (MOU) explains certain features of the E-Verify program and describes specific responsibilities of the Employer, the Social Security Administration (SSA), and DHS.
Authority for the E-Verify program is found in Title IV, Subtitle A, of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA), Pub. L. 104-208, 110 Stat. 3009, as amended (8 U.S.C.
§ 1324a note). The Federal Acquisition Regulation (FAR) Subpart 22.18, “Employment Eligibility Verification” and Executive Order 12989, as amended, provide authority for Federal contractors and subcontractors (Federal contractor) to use E-Verify to verify the employment eligibility of certain employees working on Federal contracts.

ARTICLE II RESPONSIBILITIES
RESPONSIBILITIES OF THE EMPLOYER
The Employer agrees to display the following notices supplied by DHS in a prominent place that is clearly visible to prospective employees and all employees who are to be verified through the system:

Notice of E-Verify Participation
Notice of Right to Work
The Employer agrees to provide to the SSA and DHS the names, titles, addresses, and telephone numbers of the Employer representatives to be contacted about E-Verify. The Employer also agrees to keep such information current by providing updated information to SSA and DHS whenever the representatives’ contact information changes.

The Employer agrees to grant E-Verify access only to current employees who need E-Verify access. Employers must promptly terminate an employee’s E-Verify access if the employer is separated from the company or no longer needs access to E-Verify.

The Employer agrees to become familiar with and comply with the most recent version of the E-Verify User Manual.

The Employer agrees that any Employer Representative who will create E-Verify cases will complete the E-Verify Tutorial before that individual creates any cases.

The Employer agrees that all Employer representatives will take the refresher tutorials when prompted by E-Verify in order to continue using E-Verify. Failure to complete a refresher tutorial will prevent the Employer Representative from continued use of E-Verify.
The Employer agrees to comply with current Form I-9 procedures, with two exceptions:

If an employee presents a "List B" identity document, the Employer agrees to only accept "List B" documents that contain a photo. (List B documents identified in 8 C.F.R. § 274a.2(b)(1)(B)) can be presented during the Form I-9 process to establish identity.) If an employee objects to the photo requirement for religious reasons, the Employer should contact E-Verify at
888-464-4218.
If an employee presents a DHS Form I-551 (Permanent Resident Card), Form I-766 (Employment Authorization Document), or U.S. Passport or Passport Card to complete Form I-9, the Employer agrees to make a photocopy of the document and to retain the photocopy with the employee’s Form I-9. The Employer will use the photocopy to verify the photo and to assist DHS with its review of photo mismatches that employees contest. DHS may in the future designate other documents that activate the photo screening tool.
Note: Subject only to the exceptions noted previously in this paragraph, employees still retain the right to present any List A, or List B and List C, document(s) to complete the Form I-9.
The Employer agrees to record the case verification number on the employee's Form I-9 or to print the screen containing the case verification number and attach it to the employee's Form I-9.

The Employer agrees that, although it participates in E-Verify, the Employer has a responsibility to complete, retain, and make available for inspection Forms I-9 that relate to its employees, or from other requirements of applicable regulations or laws, including the obligation to comply with the antidiscrimination requirements of section 274B of the INA with respect to Form I-9 procedures.

The following modified requirements are the only exceptions to an Employer’s obligation to not employ unauthorized workers and comply with the anti-discrimination provision of the INA: (1) List B identity documents must have photos, as described in paragraph 6 above; (2) When an Employer confirms the identity and employment eligibility of newly hired employee using E-Verify procedures, the Employer establishes a rebuttable presumption that it has not violated section 274A(a)(1)(A) of the Immigration and Nationality Act (INA) with respect to the hiring of that employee; (3) If the Employer receives a final nonconfirmation for an employee, but continues to employ that person, the Employer must notify DHS and the Employer is subject to a civil money penalty between $550 and $1,100 for each failure to notify DHS of continued employment following a final nonconfirmation; (4) If the Employer continues to employ an employee after receiving a final nonconfirmation, then the Employer is subject to a rebuttable presumption that it has knowingly

employed an unauthorized alien in violation of section 274A(a)(1)(A); and (5) no E-Verify participant is civilly or criminally liable under any law for any action taken in good faith based on information provided through the E-Verify.
DHS reserves the right to conduct Form I-9 compliance inspections, as well as any other enforcement or compliance activity authorized by law, including site visits, to ensure proper use of E-Verify.
The Employer is strictly prohibited from creating an E-Verify case before the employee has been hired, meaning that a firm offer of employment was extended and accepted and Form I-9 was completed. The Employer agrees to create an E-Verify case for new employees within three Employer business days after each employee has been hired (after both Sections 1 and 2 of Form I-9 have been completed), and to complete as many steps of the E-Verify process as are necessary according to the E-Verify User Manual. If E-Verify is temporarily unavailable, the three-day time period will be extended until it is again operational in order to accommodate the Employer's attempting, in good faith, to make inquiries during the period of unavailability.

The Employer agrees not to use E-Verify for pre-employment screening of job applicants, in support of any unlawful employment practice, or for any other use that this MOU or the E-Verify User Manual does not authorize.

The Employer must use E-Verify for all new employees. The Employer will not verify selectively and will not verify employees hired before the effective date of this MOU. Employers who are Federal contractors may qualify for exceptions to this requirement as described in Article II.B of this MOU.

The Employer agrees to follow appropriate procedures (see Article III below) regarding tentative nonconfirmations. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending. Further, when employees contest a tentative nonconfirmation based upon a photo mismatch, the Employer must take additional steps (see Article III.B. below) to contact DHS with information necessary to resolve the challenge.

The Employer agrees not to take any adverse action against an employee based upon the employee's perceived employment eligibility status while SSA or DHS is processing the verification request unless the Employer obtains knowledge (as defined in 8 C.F.R. § 274a.1(l)) that the employee is not work authorized. The Employer understands that an initial inability of the SSA or DHS automated verification system to verify work authorization, a tentative nonconfirmation, a case in continuance (indicating the need for additional time for the government to resolve a case), or the finding of a photo mismatch, does not establish, and should not be interpreted as, evidence that the employee is not work authorized. In any of such cases, the employee must be provided a full and fair opportunity to contest the finding, and if he or she does so, the employee may not be terminated or suffer any adverse employment consequences based upon the employee’s perceived employment eligibility status

(including denying, reducing, or extending work hours, delaying or preventing training, requiring an employee to work in poorer conditions, withholding pay, refusing to assign the employee to a Federal contract or other assignment, or otherwise assuming that he or she is unauthorized to work) until and unless secondary verification by SSA or DHS has been completed and a final nonconfirmation has been issued. If the employee does not choose to contest a tentative nonconfirmation or a photo mismatch or if a secondary verification is completed and a final nonconfirmation is issued, then the Employer can find the employee is not work authorized and terminate the employee’s employment. Employers or employees with questions about a final nonconfirmation may call E-Verify at 1-888-464- 4218 (customer service) or 1-888-897-7781 (worker hotline).

The Employer agrees to comply with Title VII of the Civil Rights Act of 1964 and section 274B of the INA as applicable by not discriminating unlawfully against any individual in hiring, firing, employment eligibility verification, or recruitment or referral practices because of his or her national origin or citizenship status, or by committing discriminatory documentary practices. The Employer understands that such illegal practices can include selective verification or use of E-Verify except as provided in part D below, or discharging or refusing to hire employees because they appear or sound “foreign” or have received tentative nonconfirmations. The Employer further understands that any violation of the immigration-related unfair employment practices provisions in section 274B of the INA could subject the Employer to civil penalties, back pay awards, and other sanctions, and violations of Title VII could subject the Employer to back pay awards, compensatory and punitive damages. Violations of either section 274B of the INA or Title VII may also lead to the termination of its participation in E-Verify. If the Employer has any questions relating to the anti-discrimination provision, it should contact OSC at 1-800-255-8155 or 1-800-237-2515 (TDD).

The Employer agrees that it will use the information it receives from E-Verify only to confirm the employment eligibility of employees as authorized by this MOU. The Employer agrees that it will safeguard this information, and means of access to it (such as PINS and passwords), to ensure that it is not used for any other purpose and as necessary to protect its confidentiality, including ensuring that it is not disseminated to any person other than employees of the Employer who are authorized to perform the Employer's responsibilities under this MOU, except for such dissemination as may be authorized in advance by SSA or DHS for legitimate purposes.

The Employer agrees to notify DHS immediately in the event of a breach of personal information. Breaches are defined as loss of control or unauthorized access to E-Verify personal data. All suspected or confirmed breaches should be reported by calling 1-888-464-4218 or via email at
E-Verify@dhs.gov. Please use “Privacy Incident – Password” in the subject line of your email when sending a breach report to E-Verify.

The Employer acknowledges that the information it receives from SSA is governed by the Privacy Act (5 U.S.C. § 552a(i)(1) and (3)) and the Social Security Act (42 U.S.C. 1306(a)). Any person who obtains this information under false pretenses or uses it for any purpose other than as provided for in this MOU may be subject to criminal penalties.

The Employer agrees to cooperate with DHS and SSA in their compliance monitoring and evaluation of E-Verify, which includes permitting DHS, SSA, their contractors and other agents, upon

reasonable notice, to review Forms I-9 and other employment records and to interview it and its employees regarding the Employer’s use of E-Verify, and to respond in a prompt and accurate manner to DHS requests for information relating to their participation in E-Verify.

The Employer shall not make any false or unauthorized claims or references about its participation in E-Verify on its website, in advertising materials, or other media. The Employer shall not describe its services as federally-approved, federally-certified, or federally-recognized, or use language with a similar intent on its website or other materials provided to the public. Entering into this MOU does not mean that E-Verify endorses or authorizes your E-Verify services and any claim to that effect is false.

The Employer shall not state in its website or other public documents that any language used therein has been provided or approved by DHS, USCIS or the Verification Division, without first obtaining the prior written consent of DHS.

The Employer agrees that E-Verify trademarks and logos may be used only under license by DHS/USCIS (see M-795 (Web)) and, other than pursuant to the specific terms of such license, may not be used in any manner that might imply that the Employer’s services, products, websites, or publications are sponsored by, endorsed by, licensed by, or affiliated with DHS, USCIS, or E-Verify.

The Employer understands that if it uses E-Verify procedures for any purpose other than as authorized by this MOU, the Employer may be subject to appropriate legal action and termination of its participation in E-Verify according to this MOU.

RESPONSIBILITIES OF FEDERAL CONTRACTORS
If the Employer is a Federal contractor with the FAR E-Verify clause subject to the employment verification terms in Subpart 22.18 of the FAR, it will become familiar with and comply with the most current version of the E-Verify User Manual for Federal Contractors as well as the E-Verify Supplemental Guide for Federal Contractors.

In addition to the responsibilities of every employer outlined in this MOU, the Employer understands that if it is a Federal contractor subject to the employment verification terms in Subpart 22.18 of the FAR it must verify the employment eligibility of any “employee assigned to the contract” (as defined in FAR 22.1801). Once an employee has been verified through E-Verify by the Employer, the Employer may not create a second case for the employee through E-Verify.

An Employer that is not enrolled in E-Verify as a Federal contractor at the time of a contract award must enroll as a Federal contractor in the E-Verify program within 30 calendar days of contract award and, within 90 days of enrollment, begin to verify employment eligibility of new hires using E-Verify. The Employer must verify those employees who are working in the United States, whether or not they are assigned to the contract. Once the Employer begins verifying new hires, such verification of new hires must be initiated within three business days after the hire date. Once enrolled in E-Verify as a Federal contractor, the Employer must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.

Employers enrolled in E-Verify as a Federal contractor for 90 days or more at the time of a contract award must use E-Verify to begin verification of employment eligibility for new hires of the Employer who are working in the United States, whether or not assigned to the contract, within three business days after the date of hire. If the Employer is enrolled in E-Verify as a Federal contractor for 90 calendar days or less at the time of contract award, the Employer must, within 90 days of enrollment, begin to use E-Verify to initiate verification of new hires of the contractor who are working in the United States, whether or not assigned to the contract. Such verification of new hires must be initiated within three business days after the date of hire. An Employer enrolled as a Federal contractor in E-Verify must begin verification of each employee assigned to the contract within 90 calendar days after date of contract award or within 30 days after assignment to the contract, whichever is later.
Federal contractors that are institutions of higher education (as defined at 20 U.S.C. 1001(a)), state or local governments, governments of Federally recognized Indian tribes, or sureties performing under a takeover agreement entered into with a Federal agency under a performance bond may choose to only verify new and existing employees assigned to the Federal contract. Such Federal contractors may, however, elect to verify all new hires, and/or all existing employees hired after November 6, 1986. Employers in this category must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.
Upon enrollment, Employers who are Federal contractors may elect to verify employment eligibility of all existing employees working in the United States who were hired after November 6, 1986, instead of verifying only those employees assigned to a covered Federal contract. After enrollment, Employers must elect to verify existing staff following DHS procedures and begin
E-Verify verification of all existing employees within 180 days after the election.
The Employer may use a previously completed Form I-9 as the basis for creating an E-Verify case for an employee assigned to a contract as long as:
That Form I-9 is complete (including the SSN) and complies with Article II.A.6,
The employee’s work authorization has not expired, and
The Employer has reviewed the Form I-9 information either in person or in communications with the employee to ensure that the employee’s Section 1, Form I-9 attestation has not changed (including, but not limited to, a lawful permanent resident alien having become a naturalized U.S. citizen).
The Employer shall complete a new Form I-9 consistent with Article II.A.6 or update the previous Form I-9 to provide the necessary information if:
The Employer cannot determine that Form I-9 complies with Article II.A.6,
The employee’s basis for work authorization as attested in Section 1 has expired or changed, or
The Form I-9 contains no SSN or is otherwise incomplete.
Note: If Section 1 of Form I-9 is otherwise valid and up-to-date and the form otherwise complies with

Article II.C.5, but reflects documentation (such as a U.S. passport or Form I-551) that expired after completing Form I-9, the Employer shall not require the production of additional documentation, or use the photo screening tool described in Article II.A.5, subject to any additional or superseding instructions that may be provided on this subject in the E-Verify User Manual.
The Employer agrees not to require a second verification using E-Verify of any assigned employee who has previously been verified as a newly hired employee under this MOU or to authorize verification of any existing employee by any Employer that is not a Federal contractor based on this Article.
The Employer understands that if it is a Federal contractor, its compliance with this MOU is a performance requirement under the terms of the Federal contract or subcontract, and the Employer consents to the release of information relating to compliance with its verification responsibilities under this MOU to contracting officers or other officials authorized to review the Employer’s compliance with Federal contracting requirements.

RESPONSIBILITIES OF SSA
SSA agrees to allow DHS to compare data provided by the Employer against SSA’s database. SSA sends DHS confirmation that the data sent either matches or does not match the information in SSA’s database.

SSA agrees to safeguard the information the Employer provides through E-Verify procedures. SSA also agrees to limit access to such information, as is appropriate by law, to individuals responsible for the verification of Social Security numbers or responsible for evaluation of E-Verify or such other persons or entities who may be authorized by SSA as governed by the Privacy Act (5 U.S.C. § 552a), the Social Security Act (42 U.S.C. 1306(a)), and SSA regulations (20 CFR Part 401).

SSA agrees to provide case results from its database within three Federal Government work days of the initial inquiry. E-Verify provides the information to the Employer.

SSA agrees to update SSA records as necessary if the employee who contests the SSA tentative nonconfirmation visits an SSA field office and provides the required evidence. If the employee visits an SSA field office within the eight Federal Government work days from the date of referral to SSA, SSA agrees to update SSA records, if appropriate, within the eight-day period unless SSA determines that more than eight days may be necessary. In such cases, SSA will provide additional instructions to the employee. If the employee does not visit SSA in the time allowed, E-Verify may provide a final nonconfirmation to the employer.

Note: If an Employer experiences technical problems, or has a policy question, the employer should contact E-Verify at 1-888-464-4218.
RESPONSIBILITIES OF DHS
DHS agrees to provide the Employer with selected data from DHS databases to enable the Employer to conduct, to the extent authorized by this MOU:

Automated verification checks on alien employees by electronic means, and

Photo verification checks (when available) on employees.
DHS agrees to assist the Employer with operational problems associated with the Employer's participation in E-Verify. DHS agrees to provide the Employer names, titles, addresses, and telephone numbers of DHS representatives to be contacted during the E-Verify process.

DHS agrees to provide to the Employer with access to E-Verify training materials as well as an
E-Verify User Manual that contain instructions on E-Verify policies, procedures, and requirements for both SSA and DHS, including restrictions on the use of E-Verify.

DHS agrees to train Employers on all important changes made to E-Verify through the use of mandatory refresher tutorials and updates to the E-Verify User Manual. Even without changes to E-Verify, DHS reserves the right to require employers to take mandatory refresher tutorials.

DHS agrees to provide to the Employer a notice, which indicates the Employer's participation in
E-Verify. DHS also agrees to provide to the Employer anti-discrimination notices issued by the Office of Special Counsel for Immigration-Related Unfair Employment Practices (OSC), Civil Rights Division,
U.S. Department of Justice.

DHS agrees to issue each of the Employer’s E-Verify users a unique user identification number and password that permits them to log in to E-Verify.

DHS agrees to safeguard the information the Employer provides, and to limit access to such information to individuals responsible for the verification process, for evaluation of E-Verify, or to such other persons or entities as may be authorized by applicable law. Information will be used only to verify the accuracy of Social Security numbers and employment eligibility, to enforce the INA and Federal criminal laws, and to administer Federal contracting requirements.

DHS agrees to provide a means of automated verification that provides (in conjunction with SSA verification procedures) confirmation or tentative nonconfirmation of employees' employment eligibility within three Federal Government work days of the initial inquiry.

DHS agrees to provide a means of secondary verification (including updating DHS records) for employees who contest DHS tentative nonconfirmations and photo mismatch tentative nonconfirmations. This provides final confirmation or nonconfirmation of the employees' employment eligibility within 10 Federal Government work days of the date of referral to DHS, unless DHS determines that more than 10 days may be necessary. In such cases, DHS will provide additional verification instructions.

ARTICLE III
REFERRAL OF INDIVIDUALS TO SSA AND DHS

REFERRAL TO SSA
If the Employer receives a tentative nonconfirmation issued by SSA, the Employer must print the notice as directed by E-Verify. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify

case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.

The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.

After a tentative nonconfirmation, the Employer will refer employees to SSA field offices only as directed by E-Verify. The Employer must record the case verification number, review the employee information submitted to E-Verify to identify any errors, and find out whether the employee contests the tentative nonconfirmation. The Employer will transmit the Social Security number, or any other corrected employee information that SSA requests, to SSA for verification again if this review indicates a need to do so.

The Employer will instruct the employee to visit an SSA office within eight Federal Government work days. SSA will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.

While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.

The Employer agrees not to ask the employee to obtain a printout from the Social Security Administration number database (the Numident) or other written verification of the SSN from the SSA.

REFERRAL TO DHS
If the Employer receives a tentative nonconfirmation issued by DHS, the Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.

The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.

The Employer agrees to refer individuals to DHS only when the employee chooses to contest a tentative nonconfirmation.

If the employee contests a tentative nonconfirmation issued by DHS, the Employer will instruct the

employee to contact DHS through its toll-free hotline (as found on the referral letter) within eight Federal Government work days.

If the Employer finds a photo mismatch, the Employer must provide the photo mismatch tentative nonconfirmation notice and follow the instructions outlined in paragraph 1 of this section for tentative nonconfirmations, generally.

The Employer agrees that if an employee contests a tentative nonconfirmation based upon a photo mismatch, the Employer will send a copy of the employee’s Form I-551, Form I-766, U.S. Passport, or passport card to DHS for review by:

Scanning and uploading the document, or
Sending a photocopy of the document by express mail (furnished and paid for by the employer).
The Employer understands that if it cannot determine whether there is a photo match/mismatch, the Employer must forward the employee’s documentation to DHS as described in the preceding paragraph. The Employer agrees to resolve the case as specified by the DHS representative who will determine the photo match or mismatch.

DHS will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.

While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.

ARTICLE IV SERVICE PROVISIONS
A. NO SERVICE FEES
SSA and DHS will not charge the Employer for verification services performed under this MOU. The Employer is responsible for providing equipment needed to make inquiries. To access E-Verify, an Employer will need a personal computer with Internet access.

ARTICLE V MODIFICATION AND TERMINATION
MODIFICATION
This MOU is effective upon the signature of all parties and shall continue in effect for as long as the SSA and DHS operates the E-Verify program unless modified in writing by the mutual consent of all parties.

Any and all E-Verify system enhancements by DHS or SSA, including but not limited to E-Verify checking against additional data sources and instituting new verification policies or procedures, will be covered under this MOU and will not cause the need for a supplemental MOU that outlines these changes.

TERMINATION
The Employer may terminate this MOU and its participation in E-Verify at any time upon 30 days prior written notice to the other parties.

Notwithstanding Article V, part A of this MOU, DHS may terminate this MOU, and thereby the Employer’s participation in E-Verify, with or without notice at any time if deemed necessary because of the requirements of law or policy, or upon a determination by SSA or DHS that there has been a breach of system integrity or security by the Employer, or a failure on the part of the Employer to comply with established E-Verify procedures and/or legal requirements. The Employer understands that if it is a Federal contractor, termination of this MOU by any party for any reason may negatively affect the performance of its contractual responsibilities. Similarly, the Employer understands that if it is in a state where E-Verify is mandatory, termination of this by any party MOU may negatively affect the Employer’s business.

An Employer that is a Federal contractor may terminate this MOU when the Federal contract that requires its participation in E-Verify is terminated or completed. In such cases, the Federal contractor must provide written notice to DHS. If an Employer that is a Federal contractor fails to provide such notice, then that Employer will remain an E-Verify participant, will remain bound by the terms of this MOU that apply to non-Federal contractor participants, and will be required to use the E-Verify procedures to verify the employment eligibility of all newly hired employees.

The Employer agrees that E-Verify is not liable for any losses, financial or otherwise, if the Employer is terminated from E-Verify.

ARTICLE VI PARTIES
Some or all SSA and DHS responsibilities under this MOU may be performed by contractor(s), and SSA and DHS may adjust verification responsibilities between each other as necessary. By separate agreement with DHS, SSA has agreed to perform its responsibilities as described in this MOU.
Nothing in this MOU is intended, or should be construed, to create any right or benefit, substantive or procedural, enforceable at law by any third party against the United States, its agencies, officers, or employees, or against the Employer, its agents, officers, or employees.
The Employer may not assign, directly or indirectly, whether by operation of law, change of control or merger, all or any part of its rights or obligations under this MOU without the prior written consent of DHS, which consent shall not be unreasonably withheld or delayed. Any attempt to sublicense, assign, or transfer any of the rights, duties, or obligations herein is void.
Each party shall be solely responsible for defending any claim or action against it arising out of or related to E-Verify or this MOU, whether civil or criminal, and for any liability wherefrom, including (but not limited to) any dispute between the Employer and any other person or entity regarding the applicability of Section 403(d) of IIRIRA to any action taken or allegedly taken by the Employer.
The Employer understands that its participation in E-Verify is not confidential information and may be disclosed as authorized or required by law and DHS or SSA policy, including but not limited to,

Congressional oversight, E-Verify publicity and media inquiries, determinations of compliance with Federal contractual requirements, and responses to inquiries under the Freedom of Information Act (FOIA).
The individuals whose signatures appear below represent that they are authorized to enter into this MOU on behalf of the Employer and DHS respectively. The Employer understands that any inaccurate statement, representation, data or other information provided to DHS may subject the Employer, its subcontractors, its employees, or its representatives to: (1) prosecution for false statements pursuant to 18 U.S.C. 1001 and/or; (2) immediate termination of its MOU and/or; (3) possible debarment or suspension.
The foregoing constitutes the full agreement on this subject between DHS and the Employer.
To be accepted as an E-Verify participant, you should only sign the Employer’s Section of the signature page. If you have any questions, contact E-Verify at 1-888-464-4218.

Approved by:

Employer
Pioneer Community Development District	
Name (Please Type or Print)
Vivian Carvalho	Title	
Signature

Electronically Signed	Date

01/21/2021	
Department of Homeland Security – Verification Division	
Name (Please Type or Print)
USCIS Verification Division	Title	
Signature
Electronically Signed	Date
01/21/2021	

Information Required for the E-Verify Program

Information relating to your Company:	

Company Name	Pioneer Community Development District	

Company Facility Address	12051 CORPORATE BLVD
ORLANDO, FL 32817	

Company Alternate Address		
County or Parish	
ORANGE	
Employer Identification Number	
205477379	
North American Industry Classification Systems Code	
925	

Parent Company		
Number of Employees	1 to 4	
Number of Sites Verified for	1	

Are you verifying for more than 1 site? If yes, please provide the number of sites verified for in each State:

FLORIDA	1 site(s)

Information relating to the Program Administrator(s) for your Company on policy questions or operational problems:
Name	Vivian Carvalho Phone Number	(407) 723 - 5900
Fax Number	(407) 723 - 5901 Email Address	carvalhov@pfm.com

Page intentionally left blank

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations No.43— No. 50

	6258 S Williamson Blvd; Service 12/05/20-01/02/21	Acct. 169455-27281	$	160.66	
	6282 S Williamson Blvd; Service 12/05/20-01/02/21	Acct. 169455-40265	$	320.84	
2	Daytona News-Journal			
	Legal Advertising on 12/20/2020	5408375	$	262.64	
	Legal Advertising on 12/21/2020	5408650	$	420.84	
3	VGlobalTech			
	Monthly Website Fee: Jan. 2021	2313	$	100.00	

Total	
$	
1,264.98	

hairman

Secretary

Make Payable To:

	6258 S Williamson Blvd; Service 12/05/20-01/02/21	Acct. 169455-27281	$	160.66	
	6282 S Williamson Blvd; Service 12/05/20-01/02/21	Acct. 169455-40265	$	320.84	
2	Daytona News-Journal
Legal Advertising on 12/20/2020	

5408375	

$	262.64	
	Legal Advertising on 12/21/2020	5408650	$	420.84	
3	VGlobalTech			
	Monthly Website Fee: Jan. 2021	2313	$	100.00	
		Total	$ 1,264.98	

Secretary

Make Payable To:

RECEIVED FEB O 5 2021

Secretary

J	l

1	PFM Group Consulting, LLC
District Management Fee: Jan. 2021	
DM-01-2021-0039	
$ 1,250.00	
Postage: Dec. 2020	OE-EXP-01-37	$	1.00	
2	VerdeGo
Landscaping Maintenance: Jan. 2021	
4544	
$14,669.18	
3	Zev Cohen & Associates, Inc.
Engineering Services thru 12/31/2020	
73032	
$	225.00	
	Total	$16,145.18	
		
(\	

"-• ¼ 

1	PFM Group Consulting, LLC
District Management Fee: Jan. 2021	
DM-01-2021-0039	
$ 1,250.00	
Postage: Dec. 2020	OE-EXP-01-37	$	1.00	
2	VerdeGo
Landscaping Maintenance: Jan. 2021	

4544	

$14,669.18	
3	Zev Cohen & Associates, Inc.
Engineering Services thru 12/31/2020	

73032	

$	225.00	
	Total	$16,145.18	

Secretary

RECEIVED FEB O 5 2021

1	FPL (paid online)
Acct. 17765-73188; 01/04/21-02/02/21		
$	0.99	
Acct. 33405-24390; 01/04/21-02/02/21 (deposit refund)	Credit - info only	$	
Acct. 85107-09515; 01/04/21-02/02/21 (deposit refund)	Credit - info only	$	
	Total	$	0.99	

Secretary

1	PFM Group Consulting, LLC
Postage: January 2021	
OE-EXP-02-40	
$	5.74	
2	VGlobalTech			
Monthly Website Fee: February 2021	2390	$	100.00	
	Total	$	105.74	

Secretary

Make Payable To:
Pioneer COD
c/o PFM Group Consulting, LLC 12051 Corporate Boulevard

RECEIVED FEB 1 9 2021

Item	Payee	Invoice#	FY21
 	No.	

1	City of Port Orange (paid online)		
6258 S Williamson Blvd; Service 01/02/21-02/02/21	Acct. 169455-27281	$	160.66	
6282 S Williamson Blvd; Service 01/02/21-02/02/21	Acct. 169455-40265	$	320.84	
2	Daytona News-Journal			
Legal Advertising on 01/11/2021	5434534	$	393.72	
3	PFM Group Consulting, LLC			
District Management Fee: February 2021	DM-02-2021-0039	$ 1,250.00	
4	VerdeGo			
Landscaping Maintenance: December 2020	4297	$14,669.18	
5	Zev Cohen & Associates, Inc.
Engineering Services thru 01/31/2021	
73157	
$	70.00	
	Total	$16,864.40	

Secretary	

1	FPL (paid online)			
6282 S WILLIMASON BLVD# IRR; 02/02/21-03/03/21	Acct. 17765-73188	$	14.78	
6401 S WILLIAMSON BLVD# GATE; (credit-info only)	Acct. 33405-24390	$	
6282 S WILLIMASON BLVD# PMP; (credit-info only)	Acct. 85107-09515	$	
2	Hopping Green &·Sams			
General Counsel thru 01/31/2021	120625	$	147.00	
3	VerdeGo			
Landscaping Maintenance: February 2021	4740	$ 14,669.18	
4	VGlobalTech			
Monthly Website Fee: March 2021	2472	$	100.00	
	Total	$14,930.96	

Chairman

Secretary

RECEIVED MAR 1 5 2021

1	FPL (paid online)			
6282 S WILLIMASON BLVD# IRR; 02/02/21-03/03/21	Acct. 17765-73188	$	14.78	
6401 S WILLIAMSON BLVD# GATE; (credit-info only)	Acct. 33405-24390	$	
6282 S WILLIMASON BLVD# PMP; (credit-info only)	Acct. 85107-09515	$	
2	Hopping Green &·Sams			
General Counsel thru 01/31/2021	120625	$	147.00	
3	VerdeGo			
Landscaping Maintenance: February 2021	4740	$14,669.18	
4	VGlobalTech			
Monthly Website Fee: March 2021	2472	$	100.00	
	Total	$14,930.96	

Secretary

Secretary

Secretary

	6258 S Williamson Blvd; Service 02/02/21-03/02/21	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; Service 02/02/21-03/02/21	Acct. 169455-40265	$	320.84	
2	PFM Group Consulting, LLC
Postage/FedEx: February 2021	

OE-EXP-03-37	

$	20.50	
		Total	$	501.75	

Secretary	 	   irman

RECEIVED ! "'.,.., r. 2 2021

	6258 S Williamson Blvd; Service 02/02/21-03/02/21	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; Service 02/02/21-03/02/21	Acct. 169455-40265	$	320.84	
2	PFM Group Consulting, LLC
Postage/FedEx: February 2021	

OE-EXP-03-37	

$	20.50	
		Total	$	501.75	

Secretary

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Statement of Financial Position Sub Type As of 2/28/2021

		General Fund		Construction		Total	
				Fund			
	
Assets						
Current Assets							
General Checking - CNB		$617,342.54				$617,342.54	
Assessments Receivable		98,174.32				98,174.32	
Total Current Assets		$715,516.86		$0.00		$715,516.86	
Total Assets		$715,516.86		$0.00		$715,516.86	

Liabilities and Net Assets					
Current Liabilities						
Deferred Revenue	$98,174.32				$98,174.32	
Total Current Liabilities	$98,174.32		$0.00		$98,174.32	
Total Liabilities	$98,174.32		$0.00		$98,174.32	

Net Assets

Net Assets, Unrestricted	$2,937,273.46					$2,937,273.46	
Current Year Net Assets, Unrestricted	424,519.39					424,519.39	
Net Assets - General Government	(2,870,181.63)					(2,870,181.63)	
Current Year Net Assets - General Government	125,731.32					125,731.32	
Total Net Assets	$617,342.54		$0.00			$617,342.54	
							
Total Liabilities and Net Assets	$715,516.86		$0.00			$715,516.86	

Statement of Activities As of 2/28/2021

	General Fund		Construction
Fund		Total	

Revenues						
On-Roll Assessments	$93,477.86				$93,477.86	
Off-Roll Assessments	97,574.68				97,574.68	
Inter-Fund Transfers In	424,519.39				424,519.39	
Inter-Fund Transfers In			($424,519.39)		(424,519.39)	
Total Revenues	

$615,571.93		

($424,519.39)		

$191,052.54	

Expenses						
Public Official Insurance	$2,828.00				$2,828.00	
District Management	5,000.00				5,000.00	
Assessment Administration	5,000.00				5,000.00	
Legal Advertising	1,659.78				1,659.78	
Miscellaneous Office & Admin	29.89				29.89	
Web Site Maintenance	800.00				800.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	236.46				236.46	
Water- Reclaimed	1,925.75				1,925.75	
General Insurance	3,675.00				3,675.00	
Landscaping Maintenance & Material	44,007.54				44,007.54	
Engineering			$517.50		517.50	
Total Expenses	

$65,337.42		

$517.50		

$65,854.92	

Other Revenues (Expenses) & Gains (Losses)

Interest Income
Total Other Revenues (Expenses) & Gains (Losses)	

$16.20				

$16.20	

$16.20		

$0.00		

$16.20	

Change In Net Assets	
$550,250.71		
($425,036.89)		
$125,213.82	

Net Assets At Beginning Of Year	
$67,091.83		
$425,036.89		
$492,128.72	

Net Assets At End Of Year	

$617,342.54		

$0.00		

$617,342.54	

Pioneer Community Development District
Budget to Actual
For the Period Ending 2/28/2021

Year To Date
Actual	Budget	Variance		FY 2021 Adopted Budget

Revenues

Assessments	$	191,052.54		$	120,510.42		$	70,542.12	$ 289,225.00	
Net Revenues	$	191,052.54		$	120,510.42		$	70,542.12	$ 289,225.00	

General & Administrative Expenses

Public Official Insurance	$	2,828.00		$	1,234.17		$	1,593.83		$	2,962.00	
District Management	5,000.00		6,250.00		(1,250.00)		15,000.00	
Engineering	-		2,083.33		(2,083.33)		5,000.00	
District Counsel	-		2,083.33		(2,083.33)		5,000.00	
Audit	-		2,083.33		(2,083.33)		5,000.00	
Assessment Administration	5,000.00		2,083.33		2,916.67		5,000.00	
Legal Advertising	1,659.78		1,041.67		618.11		2,500.00	
Bank Fees	-		83.33		(83.33)		200.00	
Office Misc(Travel, postage, supplies, copies, etc.)	29.89		312.50		(282.61)		750.00	
Electric	236.46		708.33		(471.87)		1,700.00	
Landscape Maintenance - Boulevard	44,007.54		83,925.83		(39,918.29)		201,422.00	
Pond Maintenance - Boulevard	-		5,000.00		(5,000.00)		12,000.00	
Web Site Maintenance	800.00		1,000.00		(200.00)		2,400.00	
Dues, Licenses, and Fees	175.00		72.92		102.08		175.00	
O&M Contingency	-		8,444.17		(8,444.17)		20,266.00	
Water- Reclaimed	1,925.75		2,500.00		(574.25)		6,000.00	
General Insurance	3,675.00		1,604.17		2,070.83		3,850.00	
Total General & Administrative Expenses	$	65,337.42		$	120,510.42		$	(55,173.00)		$ 289,225.00	
Total Expenses	    $	65,337.42		   $	120,510.42		  $	(55,173.00)		   $ 289,225.00	

Other Income (Expense)

Interest Income	$	16.20		$	-		$	16.20		$	-	
Total Other Income (Expense)	$	16.20		$	-		$	16.20		$	-	
Net Income (Loss)	$	125,731.32		$	(0.00)		$	125,731.32		$	-