Pioneer Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone: 407-723-5900, Fax: 407-723-5901
www.pioneercdd.com

The meeting of the Board of Supervisors of the Pioneer Community Development District will be held on Monday, April 18, 2022 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

Appointment of Auditor Selection Committee
Consideration of Minutes of the July 19, 2021 Board of Supervisors’ Meeting
Consideration of Resolution 2022-01, Designating the Primary Administrative Office
Consideration of Resolution 2022-02, Designating Registered Agent & Office
Consideration of Resolution 2022-03, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date [Suggested Date, July 15, 2022] (budget under separate cover)
Consideration of Resolution 2022-04, Designating Board Member Seats for the Upcoming General Election 2022
Ratification of the Grau & Associates Engagement Letter for Auditing Service
Ratification of Transition Letter of District Counsel Firm Representation
Ratification of Retention and Fee Agreement with Kutak Rock
Ratification & Consideration of Payment Authorizations FY 2021 No.58— No. 66 & FY 2022 No. 67- No. 78
Review of District Financial Statements
Other Business
Staff Reports
District Counsel
District Engineer
District Manager

Audience Comments
Supervisors Requests
Adjournment

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Appointment of Auditor Selection Committee

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the July 19, 2021 Board of Supervisors’ Meeting

MINUTES OF MEETING

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

Board Members present constituting a quorum:

Kelly White Andy Hagan
Richard (Dick) Smith James Stowers	Chairperson
Vice Chairperson Assistant Secretary Assistant Secretary		
Also present:			
Vivian Carvalho Venessa Ripoll Amy Champagne Wes Haber
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 11:33 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 April 19, 2021 Board of Supervisors’ Meeting

The Board reviewed the Minutes from the April 19, 2021 Board of Supervisors’ Meeting.

On MOTION by Ms. White, seconded by Mr. Smith, with all those in favor, the Board approved the Minutes of the April 19, 2021 Board of Supervisors’ Meeting.

Review and Acceptance of Fiscal Year 2020 Audit Report

The Board reviewed the Fiscal Year 2020 Audit Report. Ms. Ripoll requested a motion to accept the Fiscal Year 2020 Audit.

On MOTION by Mr. Hagan, seconded by Mr. Smith with all those in favor, the Board approved the Fiscal Year 2020 Audit.

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

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

On MOTION by Mr. Smith, seconded by Ms. White, with all those in favor, the Board opened the Public Hearing.

Ms. Ripoll presented Resolution 2021-07. The Fiscal Year 2022 Budget and the Assessment Schedule are attached to the Resolution as separate Exhibits.

The Board reviewed the Fiscal Year 2022 Budget which is identical to the previous Fiscal Year.

On MOTION by Mr. Smith, seconded by Ms. White, with all those in favor, the Board closed the Public Hearing.

Ms. Ripoll stated Resolution 2021-07 approves the Fiscal Year 2022 Budget and appropriating funds. She requested a motion to approve Resolution 2021-07 as presented.

On MOTION by Mr. Smith, seconded by Ms. White, with all those in favor, the Board approved Resolution 2021-07, Adopting the Fiscal Year 2022 Budget and Appropriating Funds with the Total Net Revenue of $289,225.00.

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

The Board reviewed Resolution 2021-08. Ms. Ripoll included the Proposed Budget and the Assessment Roll as the Exhibits to the resolution.

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

Ms. Ripoll presented the Annual Meeting Schedule for Fiscal Year 2021-2022. It is the same schedule as Fiscal Year 2020-2021 which meets on a quarterly schedule on third Monday of the month. The meetings are scheduled to be held as follows:
October 18, 2021
January 17, 2022 3. April 18, 2022
4. July 18, 2022

On MOTION by Ms. White, seconded by Mr. Hagan, with all those in favor, the Board approved Resolution 2021-09, Adopting the Annual Meeting Schedule for Fiscal Year 2021-2022 as presented.

Ms. Ripoll will send calendar invites and she will confirm that Mr. Stowers is on the Distribution List.

Letter	from	the	Supervisor	of Elections, Volusia County

Ms. Ripoll noted as of April 16, 2021 the District had zero registered voters. The Board did not think this was correct so Ms. Ripoll will confirm.

On MOTION by Ms. White, seconded by Mr. Smith, with all those in favor, the Board accepted the Letter from the Supervisor of Elections, Volusia County subject to confirmation of the number of registered voters within the confines of the District.

Consideration	of	VerdeGo Experience Landscaping Proposal

Mr. Smith presented the proposal from VerdeGo Experience Landscaping. He stated this is the same rate as last year. He was able to get them to replace some plants and include it at the same price.

On MOTION by Mr. Hagan, seconded by Ms. White, with all those in favor, the Board approved VerdeGo Experience Landscaping Proposal as presented.

The District has an existing contract with VerdeGo that needs to be renewed. Ms. Buchanan was working on revised agreement and this proposal will be an Exhibit to the agreement

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

The Board reviewed Payment Authorizations No. 51- 57. These have already been approved by the Chair and just need to be ratified by the Board.

On MOTION by Mr. Smith, seconded by Mr. Hagan, with all those in favor, the Board ratified Payment Authorizations No. 51- 57.

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements through May 31, 2021.

On MOTION by Ms. White, seconded by Mr. Smith, with all those in favor, the Board approved the District Financial Statements.

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

District Manager – Ms. Ripoll will send the calendar invite for the Annual Meeting Schedule to everyone on the Distribution List. She will confirm Mr. Stowers has been added. The next meeting is scheduled for October 18, 2021 and she will confirm with Ms. White if the District needs to hold the meeting.

FOURTH ORDER OF BUSINESS	Audience    Comments    and
Supervisors Requests

There were no Supervisor requests or audience comments.

FIFTH ORDER OF BUSINESS	Adjournment

There was no other business to discuss.

On MOTION by Ms. White, seconded by Mr. Smith, with all those in favor, the July 19, 2021 Board of Supervisors Meeting of the Pioneer CDD was adjourned at 11:43 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-01, Designating the Primary Administrative Office

RESOLUTION 2022-01

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT RE-DESIGNATING THE PRIMARY ADMINISTRATIVE OFFICE AND PRINCIPAL HEADQUARTERS OF THE DISTRICT; DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Pioneer Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Volusia County, Florida; and

WHEREAS, the District desires to re-designate its primary administrative office as the location where the District’s public records are routinely created, sent, received, maintained, and requested, for the purposes of prominently posting the contact information of the District’s Record’s Custodian in order to provide citizens with the ability to access the District’s records and ensure that the public is informed of the activities of the District in accordance with Chapter 119, Florida Statutes; and

WHEREAS, the District also desires to specify the location of the District’s principal headquarters for the purpose of establishing proper venue under the common law home venue privilege applicable to the District; and

WHEREAS, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes.

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

SECTION 1. The District’s primary administrative office for purposes of Chapter 119, Florida Statutes, shall be located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

SECTION 2. The District’s principal headquarters for purposes of establishing proper venue shall be located at 	, within Volusia County, Florida.

SECTION 3. The District’s local records office shall be located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817..

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

PASSED AND ADOPTED THIS 18th day of April 2022.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-02, Designating Registered Agent & Office

RESOLUTION 2022-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FISCAL YEAR 2022/2023; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGET(S) PURSUANT TO CHAPTERS 170, 190 AND 197, FLORIDA STATUTES; SETTING PUBLIC HEARINGS; ADDRESSING PUBLICATION; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) prior to June 15, 2022, proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”); and

WHEREAS, it is in the best interest of the District to fund the administrative and operations services (together, “Services”) set forth in the Proposed Budget by levy of special assessments pursuant to Chapters 170, 190 and 197, Florida Statutes (“Assessments”), as set forth in the preliminary assessment roll included within the Proposed Budget; and

WHEREAS, the District hereby determines that benefits would accrue to the properties within the District, as outlined within the Proposed Budget, in an amount equal to or in excess of the Assessments, and that such Assessments would be fairly and reasonably allocated as set forth in the Proposed Budget; and

WHEREAS, the Board has considered the Proposed Budget, including the Assessments, and desires to set the required public hearings thereon;

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

DECLARING ASSESSMENTS. Pursuant to Chapters 170, 190 and 197, Florida Statutes, the Assessments shall defray the cost of the Services in the total estimated amounts set forth in the Proposed Budget. The nature of, and plans and specifications for, the Services to be funded by the Assessments are described in the Proposed Budget and in the reports (if any) of the District Engineer, all of which are on file and available for public inspection at the “District’s Office,” 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817. The Assessments shall be levied within the District on all benefitted lots and lands, and shall be apportioned, all as described in the Proposed Budget and the preliminary assessment roll included therein. The preliminary assessment roll is also on file and available for public inspection at the District’s Office. The Assessments shall be paid in one more installments pursuant to a bill issued by the

District in November of 2022, and pursuant to Chapter 170, Florida Statutes, or, alternatively, pursuant to the Uniform Method as set forth in Chapter 197, Florida Statutes.

SETTING PUBLIC HEARINGS. Pursuant to Chapters 170, 190, and 197, Florida Statutes, public hearings on the approved Proposed Budget and the Assessments are hereby declared and set for the following date, hour and location:

DATE:		, 2022
HOUR:		
LOCATION:		

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

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 3, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. The District shall cause this Resolution to be published once a week for a period of two weeks in a newspaper of general circulation published in Volusia County. Additionally, notice of the public hearings shall be published in the manner prescribed in Florida law.

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

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

PASSED AND ADOPTED THIS 18TH DAY OF APRIL, 2022.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson/Vice	Chairperson,	Board	of Supervisors

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-03, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date [Suggested Date, July 15, 2022] (budget under separate cover)

RESOLUTION 2022-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FISCAL YEAR 2022/2023; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGET(S) PURSUANT TO CHAPTERS 170, 190 AND 197, FLORIDA STATUTES; SETTING PUBLIC HEARINGS; ADDRESSING PUBLICATION; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) prior to June 15, 2022, proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”); and

WHEREAS, it is in the best interest of the District to fund the administrative and operations services (together, “Services”) set forth in the Proposed Budget by levy of special assessments pursuant to Chapters 170, 190 and 197, Florida Statutes (“Assessments”), as set forth in the preliminary assessment roll included within the Proposed Budget; and

WHEREAS, the District hereby determines that benefits would accrue to the properties within the District, as outlined within the Proposed Budget, in an amount equal to or in excess of the Assessments, and that such Assessments would be fairly and reasonably allocated as set forth in the Proposed Budget; and

WHEREAS, the Board has considered the Proposed Budget, including the Assessments, and desires to set the required public hearings thereon;

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

DECLARING ASSESSMENTS. Pursuant to Chapters 170, 190 and 197, Florida Statutes, the Assessments shall defray the cost of the Services in the total estimated amounts set forth in the Proposed Budget. The nature of, and plans and specifications for, the Services to be funded by the Assessments are described in the Proposed Budget and in the reports (if any) of the District Engineer, all of which are on file and available for public inspection at the “District’s Office,” 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817. The Assessments shall be levied within the District on all benefitted lots and lands, and shall be apportioned, all as described in the Proposed Budget and the preliminary assessment roll included therein. The preliminary assessment roll is also on file and available for public inspection at the District’s Office. The Assessments shall be paid in one more installments pursuant to a bill issued by the

District in November of 2022, and pursuant to Chapter 170, Florida Statutes, or, alternatively, pursuant to the Uniform Method as set forth in Chapter 197, Florida Statutes.

SETTING PUBLIC HEARINGS. Pursuant to Chapters 170, 190, and 197, Florida Statutes, public hearings on the approved Proposed Budget and the Assessments are hereby declared and set for the following date, hour and location:

DATE:		, 2022
HOUR:		
LOCATION:		

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

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 3, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. The District shall cause this Resolution to be published once a week for a period of two weeks in a newspaper of general circulation published in Volusia County. Additionally, notice of the public hearings shall be published in the manner prescribed in Florida law.

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

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

PASSED AND ADOPTED THIS 	 DAY OF APRIL, 2022.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson/Vice	Chairperson,	Board	of Supervisors

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-04, Designating Board Member Seats for the Upcoming General Election 2022

RESOLUTION 2022-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3)(A)(2)(c), FLORIDA STATUTES, AND INSTRUCTING THE ALACHUA COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT’S GENERAL ELECTION

WHEREAS, the Pioneer Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Volusia County, Florida; and

WHEREAS, the Board of Supervisors of the District (hereinafter the “Board”) seeks to implement section 190.006(3)(A)(2)(c), Florida Statutes, and to instruct the Alachua County Supervisor of Elections to conduct the District’s General Elections.

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

Section 1.  The Board is currently comprised of the following individuals: Kelly White, Andy Hagan, Jean Trinder, Richard Smith and James Stowers.

Section 2.	The term of office for each member of the Board is as follows:

Seat		Supervisor		Term Expiration Date	
Seat 1	Kelly White	11/2022	
Seat 2	Jean Trinder	11/2024	
Seat 3	Tara Ezzell	11/2024	
Seat 4	Richard Smith	11/2022	
Seat 5	James Stowers	11/2022	

Section 3.  Seat 4, currently held by Richard Smith and Seat 5, currently held by James Stowers are scheduled for the General Election in November 2022.

Section 4.   Members of the Board receive $200 per meeting for their attendance and no Board member shall receive more than $4,800 per year.

Section 5.  The term of office for the individuals to be elected to the Board in the November 2022 General Election is four years.

Section 6.  The new Board members shall assume office on the second Tuesday following their election.

Section 7.  The District hereby instructs the Supervisor of Elections to conduct the District’s General Elections on the ballot of the 2022 General Election. The District understands

that it will be responsible to pay for its proportionate share of the general election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections.

PASSED AND ADOPTED THIS 	 DAY OF APRIL, 2022.

PIONEER COMMUNITY DEVELOPMENT DISTRICT

CHAIR/VICE CHAIR

ATTEST:

SECRETARY/ASSISTANT SECRETARY

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification of the Grau & Associates Engagement Letter for Auditing Service

Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

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

September 21, 2021

To Board of Supervisors
Pioneer Community Development District 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

We are pleased to confirm our understanding of the services we are to provide Pioneer Community Development District, Hillsborough County, Florida ("the District") for the fiscal year ended September 30, 2021. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Pioneer Community Development District as of and for the fiscal year ended September 30, 2021. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's 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. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards

Pioneer Community Development District	2

for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual
requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will
discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or
have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

Pioneer Community Development District	3

recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to including the auditor's report in an exempt offering document, you agree that the aforementioned auditor's report will not be included in any such offering document without our prior permission or consent Any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or consent, will be a separate engagement.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or

Pioneer Community Development District	4

indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with this Agreement, the auditor agrees to comply with all provisions of Florida's public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:

Keep and maintain public records required by the District to perform the service.
Upon request from the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT PFM GROUP CONSULTING, LLC., 3501 QUADRANGLE BLVD., STE. 270, ORLANDO, FL 32817, 407-723-5900.

This agreement provides for a contract period of one (1) year. Our fee for these services will not exceed $3,600 for the September 30, 2021 audit.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

Pioneer Community Development District	5

We appreciate the opportunity to be of service to Pioneer Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return ii to us.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Pioneer Community Development District.

Date:  

\_,_7.,,-"'+'2-""-1-"L--=·L_	_

Pioneer Community Development District	6

n.x:dJ ln:,tilut<1 c1 Cmj<i<.'•d P;..-blic Ar.:rnunt,lnts

FICPA Peer Review Program Admlnlslered In Florida
bv The Florida lnslllute of CPAs

Peer Review

.AICPA

Program

AICPA Poer Review Program Administered In Florida
by the Florlda lnsUlute of CPAs

February 20, 2020

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280
Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on Februaiy 20, 2020, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2022. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation.

Peer Review Team
Fl CPA Peer Review Committee paul@ficpa.org
800-342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 571202

3800 Espimiade Way, Srnle 2Hl I Tallahassee, FL 32311I 800.342.3Hl7, In Floridc, I 850.224.2727 I fax: 850.222.8190 I  vvvw.f1cpa.01q

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification of Transition Letter of District Counsel Firm Representation

Hopping Green & Sams
Attorneys and Counselors

October 19, 2021

VIA EMAIL
Vivian Carvalho, District Manager carva!hov@pfm.com
Kelly White, Chairperson kwhite@icihomes.com

RE:	Pioneer Community Development District {"Client'')

JOINT LETTER BY HOPPING GREEN & SAMS, P.A. AND KUTAK ROCK LLP, ANNOUNCING THE DEPARTURE OF JONATHAN JOHNSON, KATIE BUCHANAN, MIKE ECKERT, TUCKER MACKIE, WES HABER, LINDSAY WHELAN, JOE BROWN, SARAH SANDY, ALYSSA WILLSON AND MICHELLE RIGONI TO KUTAK ROCK LLP

Dear Vivian/Kelly, .

As of November 15, 2021, Jonathan Johnson, Katie Buchanan, Mike Eckert, Tucker Mackie, Wes Haber, Lindsay Whelan, Joe Brown, Sarah Sandy, Alyssa Willson and Michelle Rigoni (the "Special District Practice Group") will be withdrawing as attorneys from Hopping Green & Sams, P.A. ("HGS") and wjll be joining Kulak Rock LLP ("Kutak"). The members of the Special District Practice Group have provided services in connection with HGS's representation of the Client on the above referenced matter(s) (the "Client Matters").

In the coming months, HGS will nolonger be providing legal services. Kutak is prepared to continue as the Client's legal counsel with respect to the Client Matters; however, it is the Client's choice as to who should serve as its legal counsel, and whether the Client Matters and all electronic files and active and closed hardcopy files (collectively, the "Files") should be transferred to Kutak.
Please select one of the following alternatives; however, please be advised that a·s of November 15, 20211 HGS will no longer be competent to provide legal services to the Client; accordingly, representation by HGS will cease on November 15, 2021, whether or not the Client makes an election below:
ALTERNATIVE #1. The Client asks that the Client Matters be transferred with the Special District Practice Group to their new firm, Kutak. Please transfer all Files relating to the Client Matters. HGS's legal representation of the Client will cease on the date of HGS's receipt of their written notice. After that date, the Special District Practice Group and their new firm, Kulak, will be responsible for legal representation of the Client in the Client Matters. To the extent that HGS is holding any trust funds or other property of the Client, HGS is
further instructed to transfer such funds and/or property to Kulak.

\.<'.. 

,		\,,,":,	\o\ ;}t.

\ J,.\

(Please sign if you want Alternative #1;	[DATE]
otherwise, do not sign on this line.)

Post Office Box 6526 Tallahassee, Florida 32314  119 South Monroe Street, Suite 300 (32301)  850.222.7500  850.224.8551 fax  www.hgslaw.com

ALTERNATIVE #2. If you do not want Alternative #1, please advise us what HGS should do regarding the Client Matters and all Files relating to the Client Matters by December 1, 2021. HGS's legal representation of the Client will cease on November 15, 2021. If HGS does not receive a response by December 1, 2021, that will confirm HGS's understanding that all Files are not needed or desired and HGS will shred them.

(Please sign here if you have
given instructions under Alternative #2; otherwise do not sign on this line.)

[DATE]

After you have completed and signed this form, please send a copy via electronic mail to
JasonM@hgslaw.com MarkS@hgslaw.com katieb@hgslaw.com and KimH@hgs!aw.com.

Thank you for your consideration and assistance.

HOPPING GREEN & SAMS  .A.

By: Jonathan Johnson Its: President
Date: October 19, 2021

Hopping Green & Sams
Attorneys and Counselors

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification of Retention and Fee Agreement with Kutak Rock

RETENTION AND FEE AGREEMENT

PARTIES

THIS RETENTION AND FEE AGREEMENT ("Agreement") is made and entered into by and between the following parties:

Pioneer Community Development District ("Client")
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817 and
Kutak Rock LLP ("Kutak Rock")
P.O. Box 10230 Tallahassee, Florida 32302

SCOPE OF SERVICES

In consideration of the mutual undertakings and agreements contained herein, the parties agree as follows:

The Client agrees to employ and retain Kulak Rock as its attorney and legal representative for general advice, counseling and representation of Client and its Board of Supervisors.

Kutak Rock accepts such employment and agrees to serve as attorney for and provide legal representation to the Client in connection with those matters referenced above. No other legal representation is contemplated by this Agreement. Any additional legal services to be provided under the terms of this Agreement shall be agreed to by Client and Kutak Rock in writing. Unless set forth in a separate agreement to which Client consents in writing, Kutak Rock does not represent individual members of the Client's Board of Supervisors.

CLIENT FILES

The files and work product materials ("Client File") of the Client generated or received by Kulak Rock will be maintained confidentially to the extent permitted by law and in accordance with the Florida Bar rules. At the conclusion of the representation, the Client File will be stored by Kutalc Rock for a minimum of five (5) years. After the five (5) year storage period, the Client hereby acknowledges and consents that Kutak Rock may confidentially destroy or shred the Client File. Notwithstanding the prior sentence, if the Client provides Kutak Rock with a written request for the return of the Client File before the end of the five (5) year storage period, then Kutak Rock will return the Client File to Client at Client's expense.

FEES

The Client agrees to compensate Kutak Rock for services rendered in connection with any matters covered by this Agreement on an hourly rate basis plus actual expenses incmTed by Kutak Rock in accordance with the attached Expense Reimbursement Policy (Attachment A, incorporated herein by reference). Time will be billed in increments of one-tenth (1/10) of an hour. Certain work related to issuance of bonds and bond anticipation notes may be performed under a flat fee to be separately established prior to or at the time of bond or note issuance.

Attorneys and staff, if applicable, who perfotm work for Client will be billed at their regular hourly rates, as may be adjusted from time to time. The regular hourly rates of those initially expected to handle the bulk of Client's work are as follows:

Katie S. Buchanan	$320	
Associates	$250 - $295	
Paralegals	$145	

Kutak Rock's regular h6urly billing rates are reevaluated annually and are subject to change not more than once in a calendar year. Client agrees to Kulak Rock's annual rate increases to the extent hourly rates are not increased beyond $15/hour.

To the extent practicable and consistent with the requirements of sound legal representation, Kutalc Rock will attempt to reduce Client's bills by assigning each task to the person best able to perform it at the lowest rate, so long as he or she has the requisite knowledge and experience.

Upon consent of Client, Kulak Rock may subcontract for legal services in the event that Client requires legal services for which Kutak Rock does not have adequate capabilities.

Kutak Rock will include costs and expenses (including interest charges on past due statements) on its billing statements for Client reimbursement in accordance with the attached Expense Reimbursement Policy.

BILLINGANDPAYMENT

The Client agrees to pay Kutak Rock's monthly billings for fees and expenses incurred within thirty (30) days following receipt of an invoice, or the time permitted by Florida law, whichever is greater. Kutak Rock shall not be obligated to perform further legal services under this Agreement if any such billing statement remains unpaid longer than thirty (30) days after submittal to and receipt by Client. Non-payment of billing statements shall be a basis for Kutak Rock to immediately withdraw from the representation without regard to remaining actions necessitating attention by Kutak Rock as part of the representation.

DEFAULT; VENUE

In any legal proceeding to collect outstanding balances due under this Agreement, the prevailing party shall be entitled to recover reasonable attorneys' fees in addition to costs and outstanding balances due under this Agreement. Venue of any such action shall be exclusive in the state courts of the Second Judicial Circuit in and for Leon County, Florida.

CONFLICTS

It is important to disclose that Kulak Rock represents a number of special districts, trustees ("Trustees"), bondholders, developers, builders, and other entities throughout Florida and the United States of America relating to community development districts, special districts, local governments and land development. Kutak Rock or its attorneys may also have represented the entity which petitioned for the formation of the Client. Kutak Rock understands that Client may enter into an agreement with a Trustee in connection with the issuance of bonds, and that Client may request that Kutak Rock simultaneously represent Client in connection with the issuance of bonds, while Kutak Rock is also representing such Trustee on unrelated matters. By accepting this Agreement Client agrees that (1) Client was provided with an explanation of the implications of the common representation(s) and the advantages and risks involved; (2) Kutak Rock will be able to provide competent and diligent representation of Client, regardless of Kutak Rock's other representations, and (3) there is not a substantial risk that Kutak Rock's representation of Client would be materially limited by Kutak Rock's responsibilities to another client, a former client or a third person or by a personal interest. Acceptance of this Agreement will constitute Client's waiver of any ."conflict" with Kutak Rock's representation of various special districts, Trustees, bondholders, developers, builders, and other entities relating to community development districts, special dish·icts, local governments and land development.

ACKNOWLEDGMENT

Clientaclmowledges that the Kutak Rock cannot make any promises to Client as to the outcome of any legal dispute or guarantee that Client will prevail in any legal dispute.

TERMINATION

Either party may terminate this Agreement upon providing prior written notice to the other paity at its regular place of business. All fees due and payable in accordance with this Agreement shall accrue and become payable pursuant to the te1ms of this Agreement through the date of termination.

EXECUTION OF AGREEMENT

This Agreement shall be deemed fully executed upon its signing by Kutalc Rock and the Client. The contract formed between Kutak Rock and the Client shall be the operational contract between the paities.

ENTIRE CONTRACT

This Agreement constitutes the entire agreement between the parties.

Accepted and Agreed to:

PIONEER COMMUNITY DEVELOPMENT DISTRICT
By 'l tA.4cS:\Jru1:.

KUTAK ROCK LLP

C

ItsC:.\a.bi \  b.

Its:

Transition Partner
----------

Date: 2/1/22	

ATTACHMENT A

KUTAK ROCK LLP
CDD EXPENSE REIMBURSEMENT POLICY

The following is Kutak Rock's expense reimbursement policy for community development district representation. This policy applies unless a different anangement has been negotiated based on the unique circumstances of a patiicular client or matter.

All expenses are billed monthly. Billings ordinarily reflect expenses for the most recent month, except where there are delays in receiving bills from third party vendors.

Photocopying and Printing. In-house photocopying and printing are charged at $0.25 per page (black & white) and $0.50 per page (color). Outside copying is billed as a pass-through of the outside vendor's charges.

Postage. Postage is billed at actual cost.

Overnight Delivery. Overnight delivery is billed at actual cost.

Local Messenger Service. Local messenger service is billed at 44.5 cents per mile pursuant to Section 112.061, Florida Statutes. Should the State increase the mileage allowance specified in Section 112.061, Florida Statutes, Kutak Rock shall, without further action, be entitled to reimbursement at the increased rate.	·

Computerized Legal Research. Charges for computerized legal research are billed at an amount approximating actual cost.

Travel. Travel (including air fai·e, rental cars, taxicabs, hotel, meals, tips, etc.) is billed at actual cost. Where air travel is required, coach class is used wherever feasible. Out-of-town mileage is billed at 44.5 cents per mile pursuant to Section 112.061, Florida Statutes. Should the State increase the mileage allowance specified in Section 112.061, Florida Statutes, Kutak Rock shall, without further action, be entitled to reimbursement at the increased rate. Reasonable travel­ related expenses for meals, lodging, gratuities, taxi fares, tolls, and parking fees shall also be reimbursed.

Consultants. Unless prior arrangements are made, consultants are ordinarily employed directly by the client. Where consulting or testifying experts are employed by the firm, their charges are passed through with no mark-up. The client is responsible for notifying the film of any particular billing anangements or procedures which the client requires of the consulting or testifying experts.

Other Expenses.	Other outside expenses, such as comi reporters, agency copies, conference calls, etc. are billed at actual cost.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations FY 2021 No.58— No. 66 & FY 2022 No. 67- No. 78

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 58
6/24/2021

Item	Payee	Invoice#	FY21

Chal

	No.	

1	PFM Group Consulting, LLC		
Postage: May 2021	OE-EXP-06-037	$	0.51	
2	VGlobalTech
Monthly Website Fee: June 2021	

2769	
$	100.00	
	Total	$	100.51	

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 59
7/1/2021

Item	Payee	Invoice#	FY 21
	No.	

1	VerdeGo
Landscaping Maintenance: June 2021	5627	$14,669.17

Total	$14,669.17

//

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 60
7/8/2021

Item	Payee	Invoice#	FY 21
	No.	

1	FPL (paid online)		
	6282 S WILLIMASON BLVD# IRR; 06/02/21-07/02/21
6401 S WILLIAMSON BLVD# GATE; (credit-info only)	Acct. 17765-73188
Acct. 33405-24390	$	14.83
$	
	6282 S WILLIMASON BLVD# PMP; 06/02/21-07/02/21	Acct. 85107-09515	$	181.84	
2	Grau and Associates			
	Audit FYE 09/30/2020	21421	$  3,000.00	
		Total	$  3,196.67	

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

Payment Authorization No. 61
7/22/2021

Item	Payee	Invoice#	FY 21
	No.	

1	City of Port Orange (paid online)
6258 S Williamson Blvd; Service 06/02/21-07/03/21	
Acct. 169455-27281	
$	160.41	
6282 S Williamson Blvd; Service 06/02/21-07/03/21	Acct. 169455-40265	$	320.84	
2	PFM Group Consulting, LLC
District Mc:111c:1gement Fee: July 2021	

DM-07-2021-42	

$ 1,250.00	
Postage: June 2021	OE-EXP-07-37	$	2.55	
	Total	$  1,733.80	

Secretary	

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 62
7/29/2021

Item	Payee	Invoice#	FY 21

C	rman

	No.	

1	Hopping Green & Sams			
General Counsel thru 05/31/2021	123732	$	433.50	
2	VerdeGo			
Landscaping Maintenance: March 2021	4902	$14,669.18	
Irrigation Repairs: March 2021	5072	$	113.02	
Landscaping Maintenance: April 2021	5140	$14,669.18	
Landscaping Maintenance: July 2021	5906	$14,669.18	
3	VGlobalTech			
Quarterly ADA Audit: April-June	2843	$	300.00	
Monthly Website Fee: July 2021	2901	$	100.00	
	Total	$44,954.06	

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 63
8/19/2021		
Item No.	Payee	Invoice#	FY 21	

1	
FPL (paid online)			
	6282 S WILLIMASON BLVD# IRR; 07/02/21-08/03/21
6401 S WILLIAMSON BLVD# GATE; (credit-info only)	Acct. 17765-73188
Acct. 33405-24390	$	14.71
$	
	6282 S WILLIMASON BLVD# PMP; 07/02/21-08/03/21	Acct. 85107-09515	$	72.25	
2	PFM Group Consulting, LLC			
	District Management Fee: August 2021	DM-08-2021-42	$  1,250.00	
	Postage: July 2021	OE-EXP-08-34	$	13.04	
		Total	$  1,350.00	

//4dd?<l44, o/12&'.
Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 64
8/26/2021

Item	Payee	Invoice#	FY 21

hairman

	No.	

1	City of Port Orange (paid online)
6258 S Williamson Blvd; Service 07/03/21-08/03/21	
Acct. 169455-27281	
$	160.41	
6282 S Williamson Blvd; Service 07/03/21-08/03/21	Acct. 169455-40265	$	320.84	
2	VGlobalTech
Monthly Website Fee: August 2021	

2982	

$	100.00	
	Total	$	581.25	

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 65
9/16/2021

Item	Payee	Invoice#	FY 21
	No.	

1	City of Port Orange (paid online)		
	6258 S Williamson Blvd; 08/03/21-09/04/21	Acct. 169455-27281	$	160.38	
	6282 S Williamson Blvd; 08/03/21-09/04/21	Acct. 169455-40265	$	320.14	
2	FPL (paid online)			
	6282 S WILLIMASON BLVD# IRR; 08/03/21-09/02/21	Acct. 17765-73188	$	14.83	
	6401 S WILLIAMSON BLVD# GATE; 08/03/21-09/02/21	Acct. 33405-24390	$	14.01	
	6282 S WILLIMASON BLVD# PMP; 08/03/21-09/02/21	Acct. 85107-09515	$	151.35	
3	VGlobalTech			
	Monthly Website Fee: September 2021	3067	$	100.00	
4	Zev Cohen & Associates, Inc.			
	Engineering Services thru 08/31/21	74166	$	105.00	
		Total	$	865.71	

'I

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 66
9/30/2021		
Item No.	
Payee	
Invoice#	
FY 21	
FY22	

1	
Egis Insurance Advisors, LLC				
	FY 2022 Insurance Renewal	14347		$  6,731.00	
2	PFM Group Consulting, LLC				
	District Management Fee: September 2021	DM-09-2021-43	$  1,250.00		
	Tax Roll Preparation and Submission: FY 2022	FY22-TR-0023		$  5,000.00	
	Postage: August 2021	OE-EXP-09-33	$	3.57		
		
Subtotal	
$  1,253.57	
$ 11,731.00	
TOTAL	$12,984.57	

Secretary	

Make Payable To:
Pioneer CDD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 67
10/21/2021					
Item					
No.	Payee	Invoice#	FY21	FY22	

1	
City of Port Orange (paid online)				
	6258 S Williamson Blvd; 09/04/21-10/05/21	Acct. 169455-27281	$	160.41		
	6282 S Williamson Blvd; 09/04/21-10/05/21	Acct. 169455-40265	$	320.84		
2	Department of Economic Opportunity				
	FY 2022 Special District Fee	85034		$	175.00	
3	FPL (paid online)				
	6282 S WILLIMASON BLVD# IRR; 09/02/21-10/04/21	Acct. 17765-73188	$	14.95		
	6401 S WILLIAMSON BLVD# GATE; 09/02/21-10/04/21 Acct. 33405-24390	$	80.63		
	6282 S WILLIMASON BLVD# PMP; 09/02/21-10/04/21	Acct. 85107-09515	$	192.41		
4	PFM Group Consulting, LLC				
	District Management Fee: October 2021	DM-10-2021-42		$  1,250.00	
	Postage: September 2021	OE-EXP-20-33	$	2.12		
		
Subtotal	
$	771.36	
$  1,425.00	
TOTAL	$2,196.36	

¼

Secretary	Chairman

Make Payable To:
Pioneer CDD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 68
11/8/2021

Item
	No.		Payee		Invoice#	FY21	FY22	

1	Central Signs		
Monument Sign Repairs	211022		$	266.50		
2	FPL (paid online)					
6282 S WILLIMASON BLVD# IRR; 10/04/21-11/02/21	Acct. 17765-73188		$	14.83		
6401 S WILLIAMSON BLVD# GATE; 10/04/21-11/02/21	Acct. 33405-24390		$	77.79		
6282 S WILLIMASON BLVD# PMP; 10/04/21-11/02/21	Acct. 85107-09515		$	207.94		
3	VerdeGo					
Landscaping Maintenance: August 2021	6111	$14,669.17			
Landscaping Maintenance: September 2021	6377	$14,669.18			
4	VGlobalTech					
Quarter 3 ADA Audit	3146	$	300.00			
Monthly Website Fee: October 2021	3205		$	100.00		
	
Subtotal	
$29,638.35	
$	667.06		
TOTAL	$30,305.41		

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 69
11/18/2021		
Item		
No.	Payee	Invoice#	FY 21	FY22	

1	
City of Port Orange (paid online)				
	6258 S Williamson Blvd; 10/05/21-11/06/21	Acct. 169455-27281		$	160.66	
	6282 S Williamson Blvd; 10/05/21-11/06/21	Acct. 169455-40265		$	320.84	
2	Daytona Beach News-Journal				
	Legal Advertising Through 07/09/21 (Ad: 6461899)	4163222	$	574.52		
	Legal Advertising on 10/11/21 (Ad: 6226676)	4163222		$	172.24	
3	Hopping Green & Sams				
	General Counsel Through 08/31/2021	125827	$	347.00		
4	PFM Group Consulting, LLC				
	District Management Fee: November 2021	DM-11-2021-42		$  1,250.00	
5	VGlobalTech
Monthly Website Fee: November 2021	
3286		
$	100.00	
		
Subtotal	
$	921.52	
$  2,003.74	
	TOTAL	$2,925.26		

hairman

Secretary

RECElVED DEC O 6 2021

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 70
12/2/2021

Item		
No.	Payee	Invoice#	FY 22	

1	
Hopping Green & Sams
General Counsel Through 11/24/2021	

126137	

$	18.79	
				
		TOTAL	$	18.79	

(

Secretary	Char 0:tn

Make Payable To:
Pioneer COD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 71
12/17/2021		
Item		
	No.		Payee		Invoice#	FY 22		
1	City of Port Orange (paid online)		
	6258 S Williamson Blvd; 11/06/21-12/04/21	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; 11/06/21-12/04/21	Acct. 169455-40265	$	320.84	
2	FPL (paid online)		
	6282 S WILLIAMSON BLVD# IRR; 11/02/21-12/02/21	Acct. 17765-73188	$	15.20	
	6401 S WILLIAMSON BLVD# GATE; 11/02/21-12/02/21
6282 S WILLIAMSON BLVD# PMP; 11/02/21-12/02/21	Acct. 33405-24390	$	44.94
Acct. 85107-09515	$	265.96	
3	PFM Group Consulting, LLC		
	District Management Fee: December 2021 Postage: October 2021	DM-12-2021-42	$  1,250.00
OE-EXP-11-32	$	1.06	
4	VGlobalTech		
	Monthly Website Fee: December 2021	3371	$	100.00	
	Quarter 4 ADA Audit	3429	$	300.00	
			
		TOTAL	$  2,458.41	

 	..

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 72
1/6/2022

Item		
No.	Payee	Invoice#	FY22	

1	
FPL (paid online)
6282 S WILLIAMSON BLVD# IRR; 12/02/21-01/04/22	

Acct. 17765-73188	

$	17.17	
	6401 S WILLIAMSON BLVD# GATE; 12/02/21-01/04/22	Acct. 33405-24390	$	47.21	
	6282 S WILLIAMSON BLVD# PMP; 12/02/21-01/04/22	Acct. 85107-09515	$	215.39	
2	VerdeGo
Landscaping Maintenance: October 2021	
6580	
$ 14,669.17	
	Landscaping Maintenance: November 2021	6830	$14,669.18	
	Landscaping Maintenance: December 2021	7080	$14,669.18	
3	VGlobalTech
Monthly Website Fee: January 2022	
3506	
$	100.00	
				
		TOTAL	$44,387.30	

Secretary	

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 73
1/21/2022

Item				
No.	Payee	Invoice#	FY 22	

1	
City of Port Orange (paid online)
6258 S Williamson Blvd; 12/04/21-01/04/22	

Acct. 169455-27281	

$	160.41	
	6282 S Williamson Blvd; 12/04/21-01/04/22	Acct. 169455-40265	$	320.84	
2	Deluxe Corporation (paid online)
Check Order	
439541	
$	125.00	
3	PFM Group Consulting, LLC			
	District Management Fee: January 2022	DM-01-2022-042	$  1,250.00	
	Postage: December 2021	OE-EXP-01-033	$	3.71	
4	VerdeGo
Landscaping Maintenance: January 2022	
7300	
$14,669.18	
				
		TOTAL	$16,529.14	

Secretary	

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 74
2/3/2022

Item		
No.	Payee	Invoice#	FY22	

1	
VerdeGo
Mulch Installation	

6659	

$25,500.00	
				
		TOTAL	$25,500.00	

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 75
2/17/2022

Item		
No.	Payee	Invoice#	FY 22	

1	
Daytona Beach News-Journal
Legal Advertising Through 01/10/22 (Ad: 6730343)	

4353678	

$	393.72	
2	FPL (paid online)			
	6282 S WILLIAMSON BLVD# IRR; 01/04/22-02/02/22	Acct. 17765-73188	$	16.89	
	6401 S WILLIAMSON BLVD# GATE; 01/04/22-02/02/22	Acct. 33405-24390	$	63.55	
	6282 S WILLIAMSON BLVD# PMP; 01/04/22-02/02/22	Acct. 85107-09515	$	183.24	

3	PFM Group Consulting, LLC
District Management Fee: February 2022	
DM-02-2022-042	
$  1,250.00	
	Postage: January 2022	OE-EXP-02-042	$	2.75	
4	VerdeGo			
	Landscaping Maintenance: February 2022	7479	$14,669.18	
				
		TOTAL	$16,579.33	

Secretary	

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 76
3/4/2022

Item		
No.	Payee	Invoice#	FY22	

1	
Grau and Associates
Audit FY 2021	

22144	

$ 1,000.00	
2	VerdeGo
Irrigation Repairs	
7513	
$	550.00	
				
		TOTAL	$  1,550.00	

(S:

Secretary	Ch airman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 77
3/11/2022

Item				
No.	Payee	Invoice#	FY22	

1	
City of Port Orange (paid online)			
	6258 S Williamson Blvd; 01/04/22-02/05/22	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; 01/04/22-02/05/22	Acct. 169455-40265	$	320.84	
2	Kutak Rock			
	General Counsel Through 01/31/2022	3020379	$	242.50	
3	VGlobalTech			
	Monthly Website Fee: February 2022	3581	$	100.00	
	Monthly Website Fee: March 2022	3667	$	110.00	
				
		TOTAL	$	933.75	

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 78
3/17/2022

Item		
No.	Payee	Invoice#	FY22	

1	
FPL (paid online)
6282 S WILLIAMSON BLVD# IRR; 02/02/22-03/03/22	

Acct. 17765-73188	

$	17.03	
	6401 S WILLIAMSON BLVD# GATE; 02/02/22-03/03/22	Acct. 33405-24390	$	93.30	
	6282 S WILLIAMSON BLVD# PMP; 02/02/22-03/03/22	Acct. 85107-09515	$	193.22	
2	PFM Group Consulting, LLC
District Management Fee: March 2022	
DM-03-2022-042	
$  1,250.00	
				
		TOTAL	$  1,553.55	

'�	

Secretary	Chairman

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Pioneer Community Development District
Statement of Activities As of 2/28/2022

General Fund

Revenues

On-Roll Assessments Off-Roll Assessments
Other Income & Other Financing Sources Total Revenues

Expenses

$92,299.28 97,574.68
0.73

$189,874.69

Public Official Insurance	$2,927.00	
District Management	5,000.00	
District Counsel	18.79	
Assessment Administration	5,000.00	
Legal Advertising	172.24	
Bank Fees	208.00	
Miscellaneous Office & Admin	4.77	
Web Site Maintenance	700.00	
Dues, Licenses, and Fees	175.00	
Electric	1,170.11	
Water- Reclaimed	1,444.00	
General Insurance	3,804.00	
Landscaping Maintenance & Material	84,176.71	
Contingency	266.50	

Total Expenses	$105,067.12	

Other Revenues (Expenses) & Gains (Losses)		
Interest Income	$24.45	
Total Other Revenues (Expenses) & Gains (Losses)	$24.45	

Change In Net Assets	
$84,832.02	

Net Assets At Beginning Of Year	
$560,522.73	

Net Assets At End Of Year	$645,354.75

Pioneer Community Development District
Statement of Financial Position As of 2/28/2022

General Fund

Assets

Current Assets

General Checking Renasant	$485,490.88	
General Checking - CNB	159,863.87	
Assessments Receivable	99,352.90	
Total Current Assets	$744,707.65	

Total Assets	$744,707.65

Liabilities and Net Assets

Current Liabilities Deferred Revenue Total Current Liabilities

$99,352.90

$99,352.90

Total Liabilities	$99,352.90

Net Assets		
Net Assets, Unrestricted	$3,361,792.85	
Current Year Net Assets, Unrestricted		
Net Assets - General Government	(2,801,270.12)	
Current Year Net Assets - General Government	84,832.02	
Total Net Assets

Total Liabilities and Net Assets	$645,354.75

$744,707.65	

Pioneer Community Development District
Budget to Actual
For the Period Ending 2/28/2022

Year To Date
Actual	Budget	Variance		FY 2022 Adopted Budget

Revenues

Assessments	$	189,873.96		$	120,510.42		$	69,363.54	$ 289,225.00	
Other Income & Other Financing Sources	0.73		-		0.73	-	
Net Revenues	$	189,874.69		$	120,510.42		$	69,364.27	$ 289,225.00	

Public Official Insurance	$	2,927.00		$	1,302.08		$	1,624.92		$	3,125.00	
District Management	5,000.00		6,250.00		(1,250.00)		15,000.00	
Engineering	-		2,083.33		(2,083.33)		5,000.00	
District Counsel	18.79		2,083.33		(2,064.54)		5,000.00	
Audit	-		2,083.33		(2,083.33)		5,000.00	
Assessment Administration	5,000.00		2,083.33		2,916.67		5,000.00	
Legal Advertising	172.24		1,041.67		(869.43)		2,500.00	
Bank Fees	208.00		83.33		124.67		200.00	
Office Misc(Travel, postage, supplies, copies, etc.)	4.77		312.50		(307.73)		750.00	
Electric	1,170.11		708.33		461.78		1,700.00	
Landscape Maintenance - Boulevard	84,176.71		83,970.83		205.88		201,530.00	
Pond Maintenance - Boulevard	-		5,000.00		(5,000.00)		12,000.00	
Web Site Maintenance	700.00		1,000.00		(300.00)		2,400.00	
Dues, Licenses, and Fees	175.00		72.92		102.08		175.00	
O&M Contingency	266.50		8,247.92		(7,981.42)		19,795.00	
Water- Reclaimed	1,444.00		2,500.00		(1,056.00)		6,000.00	
General Insurance	3,804.00		1,687.50		2,116.50		4,050.00	
Total General & Administrative Expenses	$	105,067.12		$	120,510.42		$	(15,443.30)		$ 289,225.00	
Total Expenses	  $	105,067.12		  $	120,510.42		 $	(15,443.30)		 $ 289,225.00	

her Income (Expense)
Interest Income	

$	24.45		

$	-		

$	24.45		

$	-	
Total Other Income (Expense)	$	24.45		$	-		$	24.45		$	-	
Net Income (Loss)	$	84,832.02		$	(0.00)		$	84,832.02		$	-	

General & Administrative Expenses

Ot