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, July 19, 2021 at 11:30 a.m. at 2379 Beville Road, Daytona Beach, FL 32119.The following is the proposed agenda for this meeting

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 April 19, 2021 Board of Supervisors’ Meeting
Review & Acceptance of Fiscal Year 2020 Audit Report
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2021-07, Adopting the Fiscal Year 2022 Budget and Appropriating Funds
Consideration of Resolution 2021-08, Levying O&M Assessments and Certifying an Assessment Roll
Consideration of Resolution 2021-09, Adopting the Annual Meeting Schedule for Fiscal Year 2021-2022
Letter from the Supervisor of Elections, Volusia County
Consideration of VerdeGo Experience Landscaping Proposal
Ratification & Consideration of Payment Authorizations No.51— No. 57
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 April 19, 2021 Board of Supervisors’ Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, April 19, 2021 at 11:30 a.m. 2379 Beville Road, Daytona Beach, FL 32119.

Board Members present constituting a quorum:

Kelly White Dick Smith James Stowers	Chairperson Assistant Secretary Assistant Secretary		
Also present:			
Vivian Carvalho Venessa Ripoll Amy Champagne Katie Buchanan
Dwight DuRant	District Manager- PFM Group Consulting, LLC PFM Group Consulting, LLC
PFM Group Consulting, LLC
District Counsel- Hopping Green & Sams District Engineer- Zev Cohen & Associates	(via phone)

(via phone) (via phone)
(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Ripoll called to order at 11:36 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 White, Dick Smith, and James Stowers.

Public Comment Period

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

FIRST ORDER OF BUSINESS	General Business Matters

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

The Board reviewed the Minutes from the January 18, 2021 Board of Supervisors’ Meeting.

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the Board approved the 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

Ms. Ripoll opened up the budget discussion. Ms. White stated the notice she received from Ms. Carvalho showed the current notice cap for Pioneer CDD is $349,000.00. Ms. Carvalho confirmed that number and she further explained that last year the District sent out notices because it was the first time the District levied O & M Assessments. She stated that became the threshold to utilize going forward. Ms. White stated the notice amount is the same as the existing budget. There is some anticipation that the District might see an increase in the landscape expenses. She suggested reallocation of budget line items to accommodate anticipated increases. She suggested $5,000.00 allocated for Engineering and $5,000.00 for District Counsel. The District also has $20,000.00 in Contingency. Mr. Smith stated there is $12,000.00 for Pond Maintenance. The County is taking care of those ponds. The Board discussed reworking the budget to absorb any possible increases.

A discussion took place about possible rebidding the landscaping. Ms. White asked Ms. Buchanan if the District held a Special Meeting in May could the District keep the Public Hearing notice date of July 19, 2021 and deal with notices if there is an increase with the overall Budget. Ms. Buchanan responded the District must have 60 days between the Proposed Budget approval and the Adoption of the final Budget for Fiscal Year 2022. She suggested adopting the Proposed Budget today and come back in May to amend the Proposed Budget if necessary. If the District already sent the letter to the governing authority they can send a follow up saying they realized they had to change it.

Ms. Carvalho stated if the Board approves the Proposed Budget today and hold a hearing in July the District would have to have a Special May meeting by the second week of May in order to have the 60 day timeframe for the July meeting. The District will have to

determine if they are able to work within this budget by the end of April. If that happens the May Special Meeting will not be necessary.

Ms. White stated the Landscape contract is around $200,000.00 and asked Ms. Buchanan if the District needs to do an RFP to go out to bid or if it something Mr. Smith can work with local vendors to get bids. Ms. Buchanan stated the bid threshold is $190,000.00 for maintenance services per year. The District will have to do an RFP.

Ms. Ripoll requested a motion to approve Resolution 2021-06.

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the Board approved Resolution 2021-06, Approving a Preliminary Budget for Fiscal Year 2022 and Set the Public Hearing for July 19, 2021 at 11:30AM at this location.

Ms. Carvalho noted the alternative to a Special Meeting is to continue this meeting to the week of May 10, 2021 – May 14, 2021. A discussion took place to continue the meeting to Monday May 10, 2021 at 11:30 a.m. at this location.

Ratification	of	E-Verification Application for the District

Ms. Ripoll explained E-Verify is a program that electronically confirms an employee eligibility to work in the United States. District Management staff went through the process to Apply the District for E-Verification. Any current contracts don’t have to go through the E-Verify System but any new contracts will have proper language regarding E-Verify. It will be the responsibility of the vendor or contractor to comply with E-Verify. Ms. Ripoll requested a motion to ratify the E-Verification Application for the District.

Ms. Buchanan has some provision pertaining to E-verification she will provide to Mr. Smith as new contracts are in place for the District. The E-Verification requirement goes for any municipality in Florida that works with any government entity and went into effect on January 1, 2021.

Ms. Ripoll requested a motion to ratify the E-Verification Application.

On MOTION by Mr. Smith, seconded by Mr. Stowers, with all those in favor, the Board ratified the E-Verification Application for the District.

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

The Board reviewed Payment Authorizations Nos. 43 – 50.

On MOTION by Ms. White, seconded by Mr. Stowers with all those in favor, the Board ratified Payment Authorizations Nos 43 – 50.

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements through March 31, 2021. No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business	
	Staff Reports	
District Counsel – No Report		
District Engineer – No Report		

District Manager – Ms. Ripoll noted District Management will proceed with sending out the proper documentations to the Supervisor of Elections for the Proposed Budget FY 2021-2022 and proceed with the Public Hearing on the Budget FY 2021-2022 July 19, 2021 at 11:30AM at this location .

FOURTH ORDER OF BUSINESS	Audience       Comments        and
Supervisors Requests

There were no Supervisor requests or audience comments.

FIFTH ORDER OF BUSINESS	Continuance

There was no other business to discuss.

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the April 19, 2021 Board of Supervisors Meeting of the Pioneer CDD was continued at 11:52 a.m. to May 10, 2021 at 11:30 a.m. at 2379 Beville Road, Daytona Beach, FL 32119.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review & Acceptance of Fiscal Year 2020 Audit Report

PIONEER
COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA

TABLE OF CONTENTS

	    Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –		
Governmental Funds	11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in		
Fund Balances of Governmental Funds to the Statement of Activities	12	
Notes to the Financial Statements	13-18	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –		
Budget and Actual – General Fund	19	
Notes to Required Supplementary Information	20	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL		
REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT		
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH		
GOVERNMENT AUDITING STANDARDS	21-22	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS	
OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)		
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	23	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES		
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	24-25	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Pioneer Community Development District City of Port Orange, Florida

Report on the Financial Statements

951 Yamato Road ▪ Suite 280 Boca Raton, Florida   33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We have audited the accompanying financial statements of the governmental activities and each major fund of Pioneer Community Development District, City of Port Orange, Florida ("District") as of and for the fiscal year ended September 30, 2020, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund, of the District as of September 30, 2020, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2021, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 30, 2021

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Pioneer Community Development District, City of Port Orange, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2020. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $430,441.

The change in the District’s total net position in comparison with the prior fiscal year was ($14,752,264), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2020, the District’s governmental funds reported combined ending fund balances of
$492,128, an increase of $500,077 in comparison with the prior fiscal year. The total fund balance is restricted for capital projects, non-spendable for prepaids and deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments, Developer contributions and County contributions. The District does not have any business- type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category, the governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains two governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund and capital projects fund, both of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
	2020	2019	
Assets, excluding capital assets	$	510,224	$	102,818	
Capital assets, not being depreciated	-	15,252,341	
Total assets	510,224	15,355,159	
Liabilities, excluding long-term liabilities	18,096	110,767	
Long-term liabilities	61,687	61,687	
Total liabilities	79,783	172,454	
Net Position			
Net investment in capital assets	-	15,190,654	
Restricted for capital projects	425,037	-	
Unrestricted	5,404	(7,949)	
Total net position	$	430,441	$  15,182,705	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position decreased during the most recent fiscal year. The majority of the decrease is attributed to the conveyance of completed infrastructure to another entity for maintenance and ownership responsibilities.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2020	2019

Revenues:

Program revenues
Charges for services	
$	289,225	
$	-	
Operating grants and contributions	21,203	191,478	
Capital grants and contributions	428,523	97,867	
General revenues
Miscellaneous	
13	
2	
Total revenues	738,964	289,347	
Expenses:
General government	
31,338	
29,314	
Maintenance and operations	15,459,890	177,174	
Total expenses	15,491,228	206,488	
Change in net position	(14,752,264)	82,859	
Net position - beginning	15,182,705	15,099,846	
Net position - ending	$	430,441	$ 15,182,705	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2020 was $15,491,228. The majority of current fiscal year expenses relate to conveyances of completed infrastructure to other entities. Additional information related to Developer contributions and the District’s capital assets is reflected in the notes to the financial statements. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments and intergovernmental revenue for the current fiscal year while in the prior fiscal year, a substantial portion of program revenues were comprised of Developer contributions and intergovernmental revenue. In total, program revenues increased over the prior year primarily due to an increase in intergovernmental revenue during the current fiscal year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2020 was amended to increase revenues by $14,000 and increase appropriations by $14,000. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2020.

CAPITAL DEBT ADMINISTRATION

At September 30, 2020, the District had $61,687 in Developer advance outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Pioneer Community Development District’s Finance Department at 12051 Corporate Boulevard, Orlando, Florida 32817.

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2020

Governmental
 	Activities		
ASSETS
Cash
Due from other governments Prepaids and deposits
Total assets	
$	
78,534
425,187
                  6,503  
              510,224  	
LIABILITIES			
Accounts payable
Non-current liabilities:		18,096	
Due in more than one year Total liabilities		                61,687  
                79,783  	
NET POSITION			
Restricted for capital projects Unrestricted
Total net position	

  $		425,037
                  5,404  
430,441  	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT	
CITY OF PORT ORANGE, FLORIDA	
STATEMENT OF ACTIVITIES	
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020	
Net (Expense)	
Revenue and	
Changes in Net	
		Program Revenues			Position	
		Charges	Operating	Capital			
		for	Grants and	Grants and	Governmental	
Functions/Programs	Expenses	Services	Contributions	Contributions	Activities	
Primary government:								
Governmental activities:								
General government	$	31,338	$	10,135	$	21,203	$	-	$	-	
Maintenance and operations	15,459,890	279,090	-		428,523	(14,752,277)	
Total governmental activities	15,491,228	289,225	21,203		428,523	(14,752,277)	
	
General revenues:					
	Unrestricted investment earnings				 	13  	
	Total general revenues				 	13  	
	Change in net position				(14,752,264)	
	Net position - beginning				 	15,182,705  	
	Net position - ending				  $		430,441  	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT	
CITY OF PORT ORANGE, FLORIDA	
BALANCE SHEET	
GOVERNMENTAL FUNDS	
SEPTEMBER 30, 2020	
	 	Major Funds		Total	
	Capital	Governmental	
	General	Projects	Funds	
ASSETS					
Cash	$	78,534	$	-	$	78,534	
Due from other governments		-	425,187	425,187	
Prepaids and deposits		6,503	-	6,503	
Total assets	$	85,037	$	425,187	$	510,224	

LIABILITIES AND FUND BALANCES					
Liabilities:					
Accounts payable	$	17,946	$	150	$	18,096	
Total liabilities		17,946	150	18,096	

Fund balances: Nonspendable:
Prepaids and deposits	

6,503	

-	

6,503	
Restricted for:				
Capital projects		-		425,037		425,037	
Unassigned		60,588		-		60,588	
Total fund balances		67,091		425,037		492,128	

Total liabilities and fund balances	
$	
85,037	
$	
425,187	
$	
510,224	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA RECONCILIATION OF THE BALANCE SHEET –
GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION SEPTEMBER 30, 2020	
Total fund balances - governmental funds	$	492,128	
Amounts reported for governmental activities in the statement of net position are different because:			
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Developer advance		

            (61,687) 	
Net position of governmental activities	  $		430,441  	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020

 	Major Funds		Total
Capital	Governmental General	Projects		Funds
REVENUES		
Assessments	$	289,225	$	-	$	289,225	
Developer contributions	21,203	-	21,203	
Intergovernmental revenues	-	428,523	428,523	
Interest income	13	-	13	
Total revenues	310,441	428,523	738,964	

EXPENDITURES
Current:
General government	28,903	2,435	31,338	
Maintenance and operations	207,549	-	207,549	
Total expenditures	236,452	2,435	238,887	

Excess (deficiency) of revenues over (under) expenditures	

73,989	

426,088	

500,077	

OTHER FINANCING SOURCES (USES)
Interfund transfers in (out)	

(1,308)	

1,308	

-	
Total other financing sources (uses)	(1,308)	1,308	-	

Net change in fund balances	
72,681	
427,396	
500,077	
Fund balances - beginning	(5,590)	(2,359)	(7,949)	

Fund balances - ending	$	67,091	$	425,037	$	492,128  

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020			
Net change in fund balances - total governmental funds	$	500,077	
Amounts reported for governmental activities in the statement of activities are different because:			
Conveyances of infrastructure improvements to other governments of previously capitalized capital assets is recorded as an expense in the statement of activities.		

        (15,252,341) 	
Change in net position of governmental activities	  $		(14,752,264) 	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Pioneer Community Development District ("District") was established on July 5, 2006 by Rule Ch. 42BBB-1, Florida Administrative Code by the Florida Land and Water Adjudicatory Commission. The District exists under the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2020, all Board members are affiliated with ICI Homes (“Developer”).

The Board has the final responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on all assessable property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1 and, if collected using the Uniform Method of Collection, with discounts available for payments through February 28 and become delinquent on April 1. Alternatively, the District adopts a resolution providing for the collection dates and directly collects the assessments.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS

The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2020 was as follows:

Beginning			Ending	
Balance	Additions	Reductions	Balance	

Governmental activities
Capital assets, not being depreciated Construction in progress
Total capital assets, not being depreciated	

$	

15,252,341
15,252,341	

$	

-
-	

$	

(15,252,341)
(15,252,341)	

$	

-
-	

Governmental activities capital assets	
$	
15,252,341	
$	
-	
$	
(15,252,341)	
$	
-	

In the fiscal year ended September 30, 2015, the District began a project to extend Williamson Boulevard. The County has given over $15.1 million to fund the costs of the project. In the current fiscal year, the project was completed and conveyed to the County. Costs in excess of those funded by the County will be paid by the Developer. See Note 6 for more information.

NOTE 6 – DEVELOPER TRANSACTIONS AND COMMITMENTS

Developer Contributions
In a prior year the Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions reflected in the general fund for the fiscal year ended September 30, 2020 were $21,203. In addition, in the current year the Developer was directly assessed for the assessments on its land. During the current fiscal year, direct assessments totaled $289,225.

Advances
In prior fiscal years the Developer has advanced funds to the District in order to cover the construction project funding shortfall. The changes in the amounts owed to the Developer for the fiscal year ended September 30, 2020 are as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities	
Developer advance	$	61,687	$	-	$	-	$	61,687	$	-	
Total	$	61,687	$	-	$	-	$	61,687	$	-	

NOTE 7 – CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 8 – INTERLOCAL AGREEMENTS

City of Port Orange
In a prior year, the City of Port Orange purchased a significant piece of land within the District’s boundaries. The District has an interlocal agreement with the City whereby the parties agreed that the District would not levy assessments on property owned by the City so long as such property is owned by the City or any other governmental entity, regardless of the uses to which that property is put.

County of Volusia – Williamson Boulevard Extension Project
In a prior fiscal year, the District entered into an agreement with the County and the Developer, whereby the District agreed to assume the sole responsibility for the design, engineering and construction of a project to extend Williamson Boulevard. The County agreed to provide a significant amount of funding for the project, some of which will be reimbursed to the County by the Florida Department of Transportation. During the current fiscal year the District recognized $428,523 of reimbursements for construction costs incurred, which includes a receivable of $425,187 as of September 30, 2020.

NOTE 9 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 10 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

PIONEER COMMUNITY DEVELOPMENT DISTRICT	
CITY OF PORT ORANGE, FLORIDA	
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN	
FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND	
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020	
Variance with	
Final Budget -	
	Budgeted Amounts	Actual		Positive	
	Original	Final	Amounts		(Negative)	
REVENUES							
Assessments	$	289,225	$	303,225	$	289,225	$	(14,000)	
Developer contributions		-	-	21,203		21,203	
Interest income		-	-	13		13	
Total revenues	289,225	303,225	310,441		7,216	

EXPENDITURES							
Current:							
General government		53,725	59,725	28,903		30,822	
Maintenance and operations	235,500	243,500	207,549		35,951	
Total expenditures	289,225	303,225	236,452		66,773	

Excess (deficiency) of revenues							
over (under) expenditures		-	-	73,989		73,989	
OTHER FINANCING SOURCES(USES)							
Interfund transfers in (out)		-	-	(1,308)		(1,308)	

Net change in fund balances	
  $		
-		
$	-		72,681	
  $		
72,681  	
Fund balance - beginning			 	(5,590) 			
Fund balance - ending			  $		67,091  			

See notes to required supplementary information

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the General Fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2020 was amended to increase revenues by $14,000 and increase appropriations by $14,000. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2020.

951 Yamato Road ▪ Suite 280 Boca Raton, Florida   33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Pioneer Community Development District City of Port Orange, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Pioneer Community Development District, City of Port Orange, Florida (“District”) as of and for the fiscal year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 30, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 30, 2021

951 Yamato Road ▪ Suite 280 Boca Raton, Florida   33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Pioneer Community Development District City of Port Orange, Florida

We have examined Pioneer Community Development District, City of Port Orange, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2020. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2020.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Pioneer Community Development District, City of Port Orange, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 30, 2021

951 Yamato Road ▪ Suite 280 Boca Raton, Florida   33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Pioneer Community Development District City of Port Orange, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Pioneer Community Development District, City of Port Orange, Florida ("District") as of and for the fiscal year ended September 30, 2020, and have issued our report thereon dated June 30, 2021.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 30, 2021, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Pioneer Community Development District, City of Port Orange, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Pioneer Community Development District, City of Port Orange, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 30, 2021

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2019.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2020.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2020.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2020. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony Board Comments
Consideration of Resolution 2021-07, Adopting the Fiscal Year 2022 Budget and Appropriating Funds

RESOLUTION 2021-07

THE ANNUAL APPROPRIATION RESOLUTION OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021, AND ENDING SEPTEMBER 30, 2022; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2021, submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set Monday, July 19, 2021, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Pioneer Community Development District for the Fiscal Year Ending September 30, 2022.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2021/2022, the sum of $	to be raised by the levy of assessments and otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$ 	

TOTAL ALL FUNDS	$ 	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2021/2022 or within 60 days following the end of the Fiscal Year 2021/2022 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not

increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 19h DAY OF JULY, 2021.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its: 	

Exhibit A: Budget

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

Actual Through	Anticipated	Anticipated FY	Adopted FY	Proposed FY	
5/31/21	June - Sept.	2021 Total	2021 Budget	2022 Budget	

Revenues									
Assessments	$240,202.43		$49,022.57		$289,225.00		$289,225.00	$289,225.00	
Net Revenues	$240,202.43		$49,022.57		$289,225.00		$289,225.00	$289,225.00	
General & Administrative Expenses									
Public Official Insurance	$2,828.00		$0.00		$2,828.00		$2,962.00	$3,125.00	
District Management	10,000.00		5,000.00		15,000.00		15,000.00	15,000.00	
Engineering	140.00		4,860.00		5,000.00		5,000.00	5,000.00	
District Counsel	147.00		4,853.00		5,000.00		5,000.00	5,000.00	
Audit	0.00		5,000.00		5,000.00		5,000.00	5,000.00	
Assessment Administration	5,000.00		0.00		5,000.00		5,000.00	5,000.00	
Legal Advertising	2,437.70		62.30		2,500.00		2,500.00	2,500.00	
Bank Fees	0.00		200.00		200.00		200.00	200.00	
Office & Admin (Travel, Postage, Supplies, Copies,	54.47		695.53		750.00		750.00	750.00	
Phone, Misc)									
Electric	307.88		1,392.12		1,700.00		1,700.00	1,700.00	
Website Maintenance	1,400.00		1,000.00		2,400.00		2,400.00	2,400.00	
Dues, Licenses, and Fees	175.00		0.00		175.00		175.00	175.00	
Water Reclaimed	3,369.99		2,630.01		6,000.00		6,000.00	6,000.00	
General Insurance	3,675.00		175.00		3,850.00		3,850.00	4,050.00	
Landscape Maintenance - Boulevard	88,015.08		113,406.92		201,422.00		201,422.00	201,530.00	
Pond Maintenance - Boulevard	0.00		12,000.00		12,000.00		12,000.00	12,000.00	
O&M Contingency	0.00		20,266.00		20,266.00		20,266.00	19,795.00	
Total General & Administrative Expenses	$117,550.12		$171,540.88		$289,091.00		$289,225.00	$289,225.00	

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

Pioneer CDD Fiscal Year 2022
Assessment Schedule

FY 2022 O&M
Unit Type	Assessment	Total Platted Lots		$349.73		$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

Consideration of Resolution 2021-08, Levying O&M Assessments and Certifying an Assessment Roll

RESOLUTION 2021-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2021/2022; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Pioneer Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Volusia County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2021/2022; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapter 190, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Operations and maintenance assessments directly

collected by the District are due according to the following schedule: 25% due no later than October 15, 2021, 25% due no later than January 15, 2022, 25% due no later than
April 15, 2022 and 25% due no later than July 15, 2022. Debt service assessments directly collected by the District are due according to the following schedule:
$         N/A	due no later than April 15, 2021, and $         N/A	due no later than October 15, 2022. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2021/2022, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 19th day of July, 2021.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its: 	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

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

Actual Through	Anticipated	Anticipated FY	Adopted FY	Proposed FY	
5/31/21	June - Sept.	2021 Total	2021 Budget	2022 Budget	

Revenues									
Assessments	$240,202.43		$49,022.57		$289,225.00		$289,225.00	$289,225.00	
Net Revenues	$240,202.43		$49,022.57		$289,225.00		$289,225.00	$289,225.00	
General & Administrative Expenses									
Public Official Insurance	$2,828.00		$0.00		$2,828.00		$2,962.00	$3,125.00	
District Management	10,000.00		5,000.00		15,000.00		15,000.00	15,000.00	
Engineering	140.00		4,860.00		5,000.00		5,000.00	5,000.00	
District Counsel	147.00		4,853.00		5,000.00		5,000.00	5,000.00	
Audit	0.00		5,000.00		5,000.00		5,000.00	5,000.00	
Assessment Administration	5,000.00		0.00		5,000.00		5,000.00	5,000.00	
Legal Advertising	2,437.70		62.30		2,500.00		2,500.00	2,500.00	
Bank Fees	0.00		200.00		200.00		200.00	200.00	
Office & Admin (Travel, Postage, Supplies, Copies,	54.47		695.53		750.00		750.00	750.00	
Phone, Misc)									
Electric	307.88		1,392.12		1,700.00		1,700.00	1,700.00	
Website Maintenance	1,400.00		1,000.00		2,400.00		2,400.00	2,400.00	
Dues, Licenses, and Fees	175.00		0.00		175.00		175.00	175.00	
Water Reclaimed	3,369.99		2,630.01		6,000.00		6,000.00	6,000.00	
General Insurance	3,675.00		175.00		3,850.00		3,850.00	4,050.00	
Landscape Maintenance - Boulevard	88,015.08		113,406.92		201,422.00		201,422.00	201,530.00	
Pond Maintenance - Boulevard	0.00		12,000.00		12,000.00		12,000.00	12,000.00	
O&M Contingency	0.00		20,266.00		20,266.00		20,266.00	19,795.00	
Total General & Administrative Expenses	$117,550.12		$171,540.88		$289,091.00		$289,225.00	$289,225.00	

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

AMOUNT	ParcelID	
$0.00	632900000040	
$0.00	633000000100	
$0.00	633200000020	
$0.00	730400000060	
$0.00	730400000110	
$0.00	730400000111	
$0.00	730500000020	
$0.00	730800000010	
$0.00	730900000120	
$0.00	730900000121	
$0.00	632900000056	
$0.00	633000000102	
$0.00	632900000057	
$0.00	633200000090	
$0.00	730500000060	
$0.00	730400000190	
$0.00	633300000110	
$0.00	730400000191	
$0.00	632900000059	
$0.00	632900000060	
$0.00	632900000062	
$0.00	632900000063	
$0.00	633200000150	
$0.00	633208000001	
$0.00	633208000002	
$0.00	633208000003	
$0.00	633208000004	
$0.00	633208000005	
$0.00	633208000006	
$0.00	633208000007	
$0.00	633208000008	
$366.21	633208000010	
$366.21	633208000020	
$366.21	633208000030	
$366.21	633208000040	
$366.21	633208000050	
$366.21	633208000060	
$366.21	633208000070	
$366.21	633208000080	
$366.21	633208000090	
$366.21	633208000100	
$366.21	633208000110	
$366.21	633208000120	

$366.21	633208000130	
$366.21	633208000140	
$366.21	633208000150	
$366.21	633208000160	
$366.21	633208000170	
$366.21	633208000180	
$366.21	633208000190	
$366.21	633208000200	
$366.21		
$366.21	633208000220	
$366.21	633208000230	
$366.21	633208000240	
$366.21	633208000250	
$366.21	633208000260	
$366.21	633208000270	
$366.21	633208000280	
$366.21	633208000290	
$366.21	633208000300	
$366.21	633208000310	
$366.21	633208000320	
$366.21	633208000330	
$366.21	633208000340	
$366.21	633208000350	
$366.21	633208000360	
$366.21	633208000370	
$366.21	633208000380	
$366.21	633208000390	
$366.21	633208000400	
$366.21	633208000410	
$366.21	633208000420	
$366.21	633208000430	
$366.21	633208000440	
$366.21	633208000450	
$366.21	633208000460	
$366.21	633208000470	
$366.21	633208000480	
$366.21	633208000490	
$366.21	633208000500	
$366.21	633208000510	
$366.21	633208000520	
$366.21	633208000530	
$366.21	633208000540	
$366.21	633208000550	
$366.21	633208000560	
$366.21	633208000570	

$366.21	633208000580	
$366.21	633208000590	
$366.21	633208000600	
$366.21	633208000610	
$366.21	633208000620	
$366.21	633208000630	
$366.21	633208000640	
$366.21	633208000650	
$366.21	633208000660	
$366.21	633208000670	
$366.21	633208000680	
$366.21	633208000690	
$366.21		
$366.21	633208000710	
$366.21	633208000720	
$366.21	633208000730	
$366.21	633208000740	
$366.21	633208000750	
$366.21	633208000760	
$366.21	633208000770	
$366.21	633208000780	
$366.21	633208000790	
$366.21	633208000800	
$366.21	633208000810	
$366.21	633208000820	
$366.21	633208000830	
$366.21	633208000840	
$366.21	633208000850	
$366.21	633208000860	
$366.21	633208000870	
$366.21	633208000880	
$366.21	633208000890	
$366.21	633208000900	
$366.21	633208000910	
$366.21	633208000920	
$366.21	633208000930	
$366.21	633208000940	
$366.21	633208000950	
$366.21	633208000960	
$366.21	633208000970	
$366.21	633208000980	
$366.21	633208000990	
$366.21	633208001000	
$366.21	633208001010	
$366.21	633208001020	

$366.21	633208001030	
$366.21	633208001040	
$366.21	633208001050	
$366.21	633208001060	
$366.21	633208001070	
$366.21	633208001080	
$366.21	633208001090	
$366.21	633208001100	
$366.21	633208001110	
$366.21	633208001120	
$366.21	633208001130	
$366.21	633208001140	
$366.21	633208001150	
$366.21	633208001180	
$366.21	633208001190	
$366.21	633208001200	
$366.21	633208001210	
$366.21	633208001220	
$366.21	633208001230	
$366.21	633208001240	
$366.21	633208001250	
$366.21	633208001260	
$366.21	633208001270	
$366.21	633208001280	
$366.21	633208001290	
$366.21	633208001300	
$366.21	633208001310	
$366.21	633208001320	
$366.21	633208001330	
$366.21	633208001340	
$366.21	633208001350	
$366.21	633208001360	
$366.21	633208001370	
$366.21	633208001380	
$366.21	633208001390	
$366.21	633208001400	
$366.21	633208001410	
$366.21	633208001420	
$366.21	633208001430	
$366.21	633208001440	
$366.21	633208001450	
$366.21	633208001460	
$366.21	633208001470	
$366.21	633208001480	
$366.21	633208001490	

$366.21	633208001500	
$366.21	633208001510	
$366.21	633208001520	
$366.21		
$366.21	633208001540	
$366.21	633208001550	
$366.21	633208001560	
$366.21	633208001570	
$366.21	633208001580	
$366.21	633208001590	
$366.21	633208001600	
$366.21	633208001610	
$366.21	633208001620	
$366.21	633208001630	
$366.21	633208001640	
$366.21	633208001650	
$366.21	633208001660	
$366.21	633208001670	
$366.21	633208001680	
$366.21	633208001690	
$366.21	633208001700	
$366.21	633208001710	
$366.21	633208001720	
$366.21	633208001730	
$366.21	633208001740	
$366.21	633208001750	
$366.21	633208001760	
$366.21	633208001770	
$366.21	633208001780	
$366.21	633208001790	
$366.21	633208001800	
$366.21	633208001810	
$366.21	633208001820	
$366.21	633208001830	
$366.21	633208001840	
$366.21	633208001850	
$366.21	633208001860	
$366.21	633208001870	
$366.21	633208001880	
$366.21	633208001890	
$366.21	633208001900	
$366.21	633208001910	
$366.21	633208001920	
$366.21	633208001930	
$366.21	633208001940	

$366.21	633208001950	
$366.21	633208001960	
$366.21	633208001970	
$366.21	633208001980	
$366.21	633208001990	
$366.21	633208002000	
$366.21	633208002010	
$366.21	633208002020	
$366.21	633208002030	
$366.21	633208002040	
$366.21	633208002050	
$366.21	633208002060	
$366.21	633208002070	
$366.21	633208002080	
$366.21	633208002090	
$366.21	633208002100	
$366.21	633208002110	
$366.21	633208002120	
$366.21	633208002130	
$366.21	633208002140	
$366.21	633208002150	
$366.21	633208002160	
$366.21	633208002170	
$366.21	633208002180	
$366.21	633208002190	
$366.21	633208002200	
$366.21	633208002210	
$366.21	633208002220	
$366.21	633208002230	
$366.21	633208002240	
$366.21	633208002250	
$366.21	633208002260	
$366.21	633208002270	
$366.21	633208002280	
$366.21	633208002290	
$366.21	633208002300	
$366.21	633208002310	
$366.21	633208002320	
$366.21	633208002330	
$366.21	633208002340	
$366.21	633208002350	
$366.21	633208002360	
$366.21	633208002370	
$366.21	633208002380	
$366.21	633208002390	

$366.21	633208002400	
$366.21	633208002410	
$366.21	633208002420	
$366.21	633208002430	
$366.21	633208002440	
$366.21	633208002450	
$366.21	633208002460	
$366.21	633208002470	
$366.21	633208002480	
$366.21	633208002490	
$366.21	633208002500	
$366.21	633208002510	
$366.21	633208002520	
$366.21	633208002530	
$366.21	633208002540	
$366.21	633208002550	
$366.21	633208002560	
$366.21	633208002570	
$366.21	633208002580	
$366.21	633208002590	
$366.21	633208002600	
$366.21	633208002610	
$366.21	633208002620	
$366.21	633208002630	
$366.21	633208002640	
$366.21	633208002650	
$366.21	633208002660	
$366.21	633208002670	
$366.21	633208002680	
$366.21	633208002690	
$366.21	633208002700	
$366.21	633208002710	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2021-09, Adopting the Annual Meeting Schedule for Fiscal Year 2021-2022

RESOLUTION 2021-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNIY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2021-2022

WHEREAS, the Pioneer Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2021-2022 annual meeting schedule as attached in Exhibit A;

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

The Fiscal Year 2021-2022 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 19TH DAY OF JULY, 2021.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES PIONNER COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2021-2022

October 18, 2021
January 17, 2022
April 18, 2022
July 18, 2022

All meetings will convene at 11:30 a.m. at 2379 Beville Road, Daytona Beach, FL 32119

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Elections, Volusia County

April 16, 2021

Vivian Carvalho District Manager
PFM Group Consulting, LLC 12051 Corporate Blvd.
Orlando, Florida 32817

Lisa Lewis
Suyervisor of 'Efections County ofYoCusia

Re: Pioneer Community Development District Dear Ms. Carvalho:
Please accept this letter regarding the number of registered voters within the boundaries of Pioneer Community Development District in accordance with Senate Bill 1184, enacted June 23, 2004. There are zero registered voters in this district as of April 15, 2021.

Please feel free to contact my office should you have questions or require additional information concerning this matter.

Regards,
c{eca-
Lisa Lewis
Supervisor of Elections

1750 S. Woodland Blvd., DeLand , FL 32720-7915
(386) 736-5930 • (386) 254-4690 •  (386) 423-3311 •  FAX (386) 822-5715
www.volusiae lec tion .or g

If your signature has changed, please update your signature by completing a new Florida voter registration application.
It is important to keep your signature updated, so that ballots and/or petition signatures can be counted.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of VerdeGo Experience Landscaping Proposal

Landscape Maintenance Proposal

Property Name: Pioneer CDD & Monument Sign

Contact Name:	Dick Smith
E-mail:	dsmith icihomes.com

Services	Frequency	Amount	
Full Service Maintenance	38	$149,506.01	
Irrigation Management	12	$10,944.00	
Chemical/Fertilization Program	4	$4,996.18	
Shrub, Tree, and Palm Fertilization Program	2	$2,818.22	
Floral	4	$4,231.68	
Medjool Palm Pruning	1	$3,534.04	
MONTHLY INVESTMENT	$14,669.17	
ANNUAL INVESTMENT	$176,030.13	
Optional Services	Frequency	Amount	
Mulch Installation -600 cubic yards	1	$25,500.00	

Year 1: $176,030.13	Year 2: $177,790.43	Year 3: $180,457.29		
Mulch Yr-1: $25,500.00	Mulch Yr-2: $25,500.00	Mulch Yr-3: $25,500.00		

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations No.51— No. 57

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 51
4/8/2021

Item	Payee	Invoice#	FY 21

Chairman

 	No.	

1	FPL (paid online)		
6282 S WILLIMASON BLVD# IRR; 03/03/21-04/02/21	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	VGlobalTech
Monthly Website Fee: April 2021	

2603	
$	100.00	
	Total	$	114.78	

Secretary

RECEIVED APR 1 6 2021

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 52
4/15/2021

Item	Payee	Invoice#	FY 21
 	No.	

1	City of Port Orange (paid online)
6258 S Williamson Blvd; Service 03/02/21-04/03/21	
Acct. 169455-27281	
$	160.90	
6282 S Williamson Blvd; Service 03/02/21-04/03/21	Acct. 169455-40265	$	320.84	
2	VGlobalTech
Quarterly ADA Audit: January-March	

2554	

$	300.00	
	Total	$	781.74	

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 53
4/23/2021

Item	Payee	Invoice#	FY21
 	No.	

1	PFM Group Consulting, LLC		
	District Management Fee: April 2021	DM-04-2021-0040	$ 1,250.00	
	Postage: March 2021	OE-EXP-04-35	$	3.57	
		Total	$ 1,253.57	

 	t/                                         \<ill
Secretary

RECEIVED APR 3 0 2021

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 54
5/20/2021

Item	Payee	Invoice#	FY 21
 	No.	

1	City of Port Orange (paid online)		
6258 S Williamson Blvd; Service 04/03/21-05/04/21	Acct. 169455-27281	$	160.41	
6282 S Williamson Blvd; Service 04/03/21-05/04/21	Acct. 169455-40265	$	320.84	
2	Daytona News-Journal			
Legal Advertising on 04/12/21 (Ad: 5721751)	3803232	$	384.20	
3	FPL (paid online)			
6282 S WILLIMASON BLVD# IRR; 04/02/21-05/04/21	Acct. 17765-73188	$	14.83	
6401 S WILLIAMSON BLVD# GATE; (credit-info only)	Acct. 33405-24390	$	
6282 S WILLIMASON BLVD# PMP; 04/02/21-05/04/21	Acct. 85107-09515	$	27.03	
4	PFM Group Consulting, LLC			
District Management Fee: May 2021	DM-05-2021-0040	$ 1,250.00	
Postage: April 2021	OE-EXP-05-43	$	0.51	
5	VerdeGo			
Landscaping Maintenance: May 2021	5363	$14,669.18	
6	VGlobalTech			
Monthly Website Fee: May 2021	2685	$	100.00	
7	Zev Cohen & Associates, Inc.			
Engineering Services thru 04/30/21	73617	$	70.00	
	Total	$16,997.00	

J/	
Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 55
6/7/2021

Item	

Payee	

Invoice#	

FY 21	
No.				

1	
FPL (paid online)			
	6282 S WILLIMASON BLVD# IRR; 05/04/21-06/02/21
6401 S WILLIAMSON BLVD# GATE; (credit-info only} 6282 S WILLIMASON BLVD# PMP; 05/04/21-06/02/21	Acct. 17765-73188
Acct. 33405-24390
Acct. 85107-09515	$	14.83
$
$	206.07	
2	Grau and Associates			
	Audit FYE 09/30/2020	21215	$	500.00	

 	Subtotal	$	720.90  

Total	$	720.90

//4d14444t	

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 56
6/10/2021

Item	Payee	Invoice#	FY21
 	No.	

1	Hopping Green & Sams
General Counsel thru 04/30/2021	122791	$	488.00

J/

Secretary

_	 t._G....,_ 	V.

Total	$	488.00

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PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 57
6/17/2021

Item	Payee	Invoice#	FY 21
 	No.	

1	City of Port Orange (paid online)
6258 S Williamson Blvd; Service 05/04/21-06/02/21	
Acct. 169455-27281	
$	160.41	
6282 S Williamson Blvd; Service 05/04/21-06/02/21	Acct. 169455-40265	$	320.84	
2	PFM Group Consulting, LLC
District Management Fee: June 2021	
DM-06-2021-0040	
$ 1,250.00	
	Total	$ 1,731.25	

J/wian,Cvw-a/M

Secretary

Make Payable To:
Pioneer COD
c/o PFM Group Consulting, LLC 12051 Corporate Boulevard
Orlando, FL 32817
(407) 723-5900

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Pioneer Community Development District
Statement of Financial Position As of 5/31/2021

General Fund	Construction Fund	Total

	Assets						
Current Assets
General Checking - CNB Assessments Receivable
Total Current Assets	

$630,776.47 49,024.43

$679,800.90		

$0.00			

$630,776.47 49,024.43
$679,800.90	
Total Assets	$679,800.90		$0.00			$679,800.90	

Liabilities and Net Assets						
Current Liabilities
Accounts Payable Deferred Revenue
Total Current Liabilities	

$16,473.89 49,024.43

$65,498.32		

$0.00			

$16,473.89 49,024.43
$65,498.32	
Total Liabilities	$65,498.32		$0.00			$65,498.32	

Net Assets
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted Net Assets - General Government
Current Year Net Assets - General Government
Total Net Assets	

$2,937,273.46 424,519.39
(2,870,181.63)
122,691.36

$614,302.58		

$0.00			

$2,937,273.46 424,519.39
(2,870,181.63)
122,691.36
$614,302.58	

						
Total Liabilities and Net Assets	$679,800.90		$0.00			$679,800.90	

Pioneer Community Development District
Statement of Activities As of 5/31/2021

Construction
Fund	Total	

($424,519.39)
($424,519.39)	

$93,840.41 146,362.02
424,519.39
(424,519.39)
$240,202.43	

$517.50
$517.50	

$2,828.00 10,000.00
140.00
147.00
5,000.00
2,437.70
54.47
1,400.00
175.00
307.88
3,369.99
3,675.00
88,015.08
517.50
$118,067.62	

$0.00	

$39.05
$39.05	

($425,036.89)	
$122,173.86	

$425,036.89	
$492,128.72	

General Fund

Revenues

On-Roll Assessments	$93,840.41	
Off-Roll Assessments	146,362.02	
Inter-Fund Transfers In
Inter-Fund Transfers In	424,519.39	
Total Revenues	$664,721.82	

Expenses

Public Official Insurance	$2,828.00	
District Management	10,000.00	
Engineering	140.00	
District Counsel	147.00	
Assessment Administration	5,000.00	
Legal Advertising	2,437.70	
Miscellaneous Office & Admin	54.47	
Web Site Maintenance	1,400.00	
Dues, Licenses, and Fees	175.00	
Electric	307.88	
Water- Reclaimed	3,369.99	
General Insurance	3,675.00	
Landscaping Maintenance & Material	88,015.08	
Engineering		
Total Expenses	$117,550.12	

Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets

Net Assets At Beginning Of Year

$39.05

$39.05

$547,210.75

$67,091.83

 	 

Net Assets At End Of Year

$614,302.58

$0.00	$614,302.58

Pioneer Community Development District
Budget to Actual
For the Period Ending 5/31/2021

Year To Date
Actual	Budget	Variance		FY 2021 Adopted Budget

Revenues

Assessments	$	240,202.43		$	192,816.67		$	47,385.76	$ 289,225.00	
Net Revenues	$	240,202.43		$	192,816.67		$	47,385.76	$ 289,225.00	

General & Administrative Expenses

Public Official Insurance	$	2,828.00		$	1,974.67		$	853.33		$	2,962.00	
District Management	10,000.00		10,000.00		-		15,000.00	
Engineering	140.00		3,333.33		(3,193.33)		5,000.00	
District Counsel	147.00		3,333.33		(3,186.33)		5,000.00	
Audit	-		3,333.33		(3,333.33)		5,000.00	
Assessment Administration	5,000.00		3,333.33		1,666.67		5,000.00	
Legal Advertising	2,437.70		1,666.67		771.03		2,500.00	
Bank Fees	-		133.33		(133.33)		200.00	
Office Misc(Travel, postage, supplies, copies, etc.)	54.47		500.00		(445.53)		750.00	
Electric	307.88		1,133.33		(825.45)		1,700.00	
Landscape Maintenance - Boulevard	88,015.08		134,281.33		(46,266.25)		201,422.00	
Pond Maintenance - Boulevard	-		8,000.00		(8,000.00)		12,000.00	
Web Site Maintenance	1,400.00		1,600.00		(200.00)		2,400.00	
Dues, Licenses, and Fees	175.00		116.67		58.33		175.00	
O&M Contingency	-		13,510.67		(13,510.67)		20,266.00	
Water- Reclaimed	3,369.99		4,000.00		(630.01)		6,000.00	
General Insurance	3,675.00		2,566.67		1,108.33		3,850.00	
Total General & Administrative Expenses	$	117,550.12		$	192,816.67		$	(75,266.55)		$ 289,225.00	
Total Expenses	    $	117,550.12		   $	192,816.67		  $	(75,266.55)		   $ 289,225.00	

Other Income (Expense)

Interest Income	$	39.05		$	-	$	39.05		$	-	
Total Other Income (Expense)	$	39.05		 
$	-	$	39.05		$	-	
Net Income (Loss)	$	122,691.36		 
$	-	$	122,691.36		$	-