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, July 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 #
AUDITOR SELECTION COMMITTEE AGENDA
Call to Order
Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Committee]
Review of Auditing Services Proposals
Berger, Toombs, Elam, Gaines & Frank
Grau & Associates
James Moore
Ranking of Auditing Services Proposals
Adjournment
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]
Administration of the Oath of Office to New Member of the Board of Supervisors

General Business Matters

Review of Auditor Selection Committee Rankings & Selection of Auditor
Consideration of Minutes of the April 18, 2022, Board of Supervisors’ Meeting
Consideration of Minutes of the April 18, 2022, Auditor Selection Committee Meeting
Review & Acceptance of Fiscal Year 2021 Audit Report
Review & Acceptance of Stormwater Needs Analysis
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments

Consideration of Resolution 2022-05, Adopting the Fiscal Year 2022 Budget and Appropriating Funds
Consideration of Resolution 2022-06, Levying O&M Assessments and Certifying an Assessment Roll
Consideration of Resolution 2022-07, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023
Consideration of Resolution 2022-08- Designating a Date, Time and Location for the 2022 Landowners’ Meeting [suggested date of November 14, 2022]
Letter from the Supervisor of Elections, Volusia County
Ratification & Consideration of Payment Authorizations FY 2022 No.79— No.87
Review of District Financial Statements

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of Auditing Services Proposals

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Berger, Toombs, Elam, Gaines & Frank

PIONEER
COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Cltrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

July 7, 2022

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TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
A Letter of Transmittal	1-2
B. Profile of the Proposer

	Description and History of Audit Firm	::I	
	Professional Staff Resources	4-5	
	Ability to Furnish the Required Services	5	

A	Arbitrage Rebate Services

Governmental Auditing Fxre.rie.n"e.	6

7-H3	
8.	FeeSchedule	17	
C.	Scope of Work to be Performed	17	
D.	Resumes	18-35	
E.	Peer Review Letter	36	
	Instructions to Proposers	37-38	
	Evaluation Criteria	39	

Berger, Toombs, Elam, Gaines & Frank
Certified PublicAccountants Pl
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

July 7, 2022

Pioneer Community Development District PFM Group Consulting, LLC
3501 Quadrangle Blvd, Suite 270
Orlando, FL 32817

ihank you very much for the opportunity to present our professional credentials to provide audit services for Pioneer Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualrfications and experience to serve as the independent auditors for Pioneer Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida.  We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the. performance specifications In Rccordance Willi ctutJiliI1y standards generally accepted in the United Statcc of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the stand;mlR for financial and compliance audits.  We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Prtnc,ples, and Audit Requirements for Fede1c1/ Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart

Division for

Member AICPA - 1 -	CPA Firms Private Companies practice Section

Member FICPA

®	Berger, Toombs, Elam,
"-0' Gaines & Frank
C-lllclNM'c' ,t

Pioneer Community Development District July 7, 2022
Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program softWare of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to ind11cffl a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an etticient, cost-erreclive, high-quality audit within critical time constraints.  You need a firm with the prerequisite governmental and nonprofit experience to
perform your aud.it according to stringent legal and regulatory requirements, a firm that
understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognfzed governmental and nonprofit specialists within the finance and governmental communities. And1 certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Pioneer Community Development District.
Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

PROFILE OF THE PROPOSER

Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (orioinatflrl in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Pul,Jit,; At,;1,;uunlanls (AICPA) to assure we meet the highest standards. Mcmbornhip in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's ilUditing and accounting practice and annu<1I r.ontinuino Professional Education (CPE) tor all accounting staff (whether <.;PA or non-CPA). For standard AICPA rri1:m11.J 1 lii1,>, 011ly a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center1) of the American Institute of Certified Public Accountants to.assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, axperienoe, indapandencQ, quality control, and person I servir.fl Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of th firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA's)	5	
Principals (CPA)	1	
Managers (CPA)	1	
Senior/Supervisor Accountants (2 CPA's)	3	
Staff Accountants (1 CPA)	7	
Computer Specialist	1	
Paraprofessional	6	

Administrative
Total - all personnel

2"8·

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial stale111e11l$, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Principal - A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor-in-charge. A principal has no financial interest in the firm.

Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge, Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion lssued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Pioneer Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United
States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors fn the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided autlil !:i Ivie;es lo some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also ce111y liability insurance. Tile majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job, Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer' riuciitor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or "commingled funds" circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue's excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
P 1fu1111i:lt1t;e uf 8µedal t;0111pliance audits to ascertain compli nce with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax­ exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities).; and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledye on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today,

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Ar.r.P.ptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an Independent cerliried public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice,

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations,
As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most rncent results, rulure goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Terracina Community Development District
Jeff Walker, Special District Services
(561) 630-4922
The Reserve Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management
(954) 753-5841

Port of the Islands Community Development District
Cal Teague, Premier District Management

(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience:

Community Development Districts

Aberdeen Community Development District

AltaLakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development Oistnct

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beaw,1 L kes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Gountry Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Gon1111u11ity Development District

Gramercy Farms Community Develoµment District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Commu11ity Development District

Laguna Lakes Community Development District

Lako Born1Jdette Community Development District

Lakeside Plantation Community OP.vP.lopment District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Dev1:1luµ1111:::11l Di&trict

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Develorm nt Oii.tric:t

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Commun y Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community
I Jf!Vf!lorment Oi:-trlr.t

Winston Trails Community Development District

Zephyr Ridge Community Development District

Other Governmental Organizations City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 10, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19
Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits,

SL Ludt! Cuui1ly, Flur ida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following Is a summary of our other experience, including Auditor General experience, as It pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee 1-'alm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Devera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District Th r.mssinos flt Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florlda School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $4,21O for the years ended September 30, 2022 and 2023, $4,895 for the year ended September 30, 2024, and $5,040 for the years ended September 30, 2025 and 2026. The fee is contingent upon the financial records and accounting systems of Pioneer Community Development District being "audit ready'' and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Pioneer Community Development District as of September 30, 2022, 2023, 2024, 2025, and 2026. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accoruc:1r1c willl legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

J. W. Gaines, CPA, CITP
Director - 41 years

Education
Stetson University, B.B.A. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CfTP) -American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government rinance Officers Association
Past President, Vice President-Campaign Chairman, Vice 1-'res1dent and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of
the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 - Present, Chairman
2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 - 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010- 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
Miles Grant Development/Country Club - Stuart, Florida, July 1975 - October 1976
State Auditor Genernl's ()ffir.A - Public Accounts Auditor - November 1976 throu h September 1979
t  Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL,
responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

David S. McGuire, CPA, CITP Accounting and Audit Principal - 18 years Accounting and Audit Manager - 4 years Staff Accountant	- 11 years
Education
University of Central Florida, B.A. -Accounting
Barry University - Master of Professional Accountancy

Registrations
+  Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) -American Institute of Certified Public Accountants
+	Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organizatfon (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 -2010)
Board Member- Greater Port St. Lucie Football League, Inc. (2011 - 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member!Treasurer, North Treasure Coast Chapter, American Red Cross
(2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004- 2017)
+	St. Lucie District School Board Superintendent Search Committee (2013 - present)
Board Member- Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in charge on a variety of audit and review engagements within SP.VP.ml
industries, including the following government and nonprofit organizations: St. Lucie County, rlorid!I
19th Circuit Office of Medical Examiner
Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard eed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience	

David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements
Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience	
David F. Haughton, CPA
Accounting and Audit Manager - 30 years

Education
Stetson University, B.B.A. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 1O years
+	Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10
years
Technical Review - 1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999- 2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September
1985
Accounting and Audit Manager of Berger, Toombs, Flr1m1 Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
+  Over  20 years of  public  accounting  and governmental experience,  specializing  in
governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

/  Personnel Qualifications and Experience	

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public
Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
+ During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours hi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

IPersonnel Qualifications and Experience
Matthew Gonano, CPA
Senior Staff Accountant - 1O years

Education
University of North Florida, B.B.A. - Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service
American Institute or Certified Publlc Accountants
Florida Institute of Certified Public Accountants

f-'rofE',.c;sional  Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

Paul Daly
Staff Accountant - 9 years

Education
+	Florida Atlantic University, B.S. - Accounting

Professional Experience
+	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional
services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Melissa Marlin, CPA
Senior Staff Accountant - 8 years

Education
Indian River State College, A.A. -Accounting
Florida Atlantic University, 8.8.A. -Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by
r1c:1liu111:illly reco\:jnized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	

Bryan Snyder
Staff Accountant - 5 years

Education
Florida Atlantic University, B.8.A. -Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Staff Accountant - 4 years

Education
+  Indian River State College, B.S.A. - Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
+	Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

IPersonnel Qualifications and Experience
Jonathan Herman, CPA
Senior Staff Accountant - 7 years

Education
+	University of Central Florida, B.S. - Accounting
+	Florida Atlantic University, MACC

Professional Experience
Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, &
Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+ Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized 5pon5ors to keep abreast of the latest developments.

IPersonnel Qualifications and Experience	
Sean Stanton, CPA
Staff Accountant - 4 years

Education
+	University of South Florida, S.S. - Accounting
+	Florida Atlantic University, M.B.A. - Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
+ Mr. Stanton participates in numerous continuing professional education courses
1.>1 uvi<.JtH.l	by  nationally  reco nized  sponsors  to  keep  abreast  of tho  latoct developments.

IPersonnel Qualifications and Experience	
Taylor Nuccio
Staff Accountant - 3 years

Education
+ Indian River State College, B.S.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities,

Continuing Professional Education
Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Me. Nuccio is currently working towards completing an additional 30 hours nf
education to qualify to sit for CPA exam.

I Personnel Qualifications and Experience
Tifanee Terrell
Staff Accountant

Education
Florida Atlantic University, M.B.A -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Terrell is currently working tow rds completing an additional 30 hours of education to qualify to sit for CPA exam.

I Personnel Qualifications and Experience	

Mathew Spinosa
Staff Accountant

Education
Indian River State College, B.S.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+ Mr. Spinosa participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. S!Jirtu i;j i  <.;u1re11lly wurki1ry lc,ward completing an additional 30 hours of
education to qualify to sit for CPA exam.

IPersonnel Qualifications and Experience
Dylan Dixon
Staff Accountant

Education
Indian River State College, A.A. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaine , & F1c:111k µruviding professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon is currently pursuing a bachelor's degree in Accounting.
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Dixon is currently working towards completing an additional 30 hours of
education to qualify to sit for CPA exam.

I Personnel Qualifications and Experience	
Dominic DeCambre
Staff Accountant

Education
Indian River State College, B.S.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional sorvicm; to nonprofit nnd governmental entities.

Continuing Professional Education
Mr. DeCambre participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developmE'!nts.
Mr. DeCambre is currently working towards completing an additional 30 hours of
education to qualify to sit for CPA exam.

Judson 8. Boggell MBA, CPA, CVA, Portner Merci Reulirnonn
CPA, Portner

11 6815 Dairy Rood
Zephyrhills, FL 33542
') (813) 788-2155
cRi (813) 782-8606

Report on the Finn's System of Quality Control

To the Partners	October 30, 2019
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, (the firm), in effect for the year ended May 31, 2019. Our peer review was conducted In accordance with the Standards for Performing and Heportmg on Petir Revti;ws established by the PeerReview Board oflhe American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectlves, scope, !imitations of, and the procedures performed In a System Rovlow uu doooribod In the Stondord5 may bo found ot oiopu,ory/µrcurwnary. Th1:1 ,umm.ilry .1,0 fnclud&i an explanation of how engagements ldenllned as not perrormutl or reµortetl 111 cu11ru11111ly wJU1 dfJJJllcaultj professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsiblllty

The firm is responsible for designing a system of quality control and complylng with It to provide the firm withreasonable assurance of performing and reporting In conformity with applicable professional standards rn all material respects_ The firm is also responsible for evaluating actions to promptly remedlate engagements deemed as not performed or reported In conformity with professional standards, when appropriate, and for remec;liadng weaknesses in Its system of quality control, If any.

Peer Reviewer's Responsibility

Our responsibility Is to express an opinion on the design of the system of quality control, and the firm's compliance therewht, b<1sed on our review,

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Aot.

As a part of our peer review, we considered reviews by regulatory entitles as communicated by the firm, if
applicable, in determining the nature and extentof our procedures,

Opinion

--

In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, 111 erreut fur tile year er1tletl May S1, 2019, 11<15 bee.11 suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating or p11ss, pass with deflcle11c;y(/es), uI fail. Be1y(;Jr, Tuur11Lis, Elo111, Oaine!. & Frank, CPAs, PL has received a peer review rating of pass.

Member American Institute of CcrtiHed Public Accountants (AICPA) and Florido lnsfllutc of Certified Public Accountants IFICPA) Notionol Assoc.otion of Certified Valuat,an Analysts (NACVAI

PIONEER COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2022
Volusia County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than July 7, 2022, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting LLC., located at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.
SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may ex1st among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three
(3) copies of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sec1led envelope, marked with the title "Auditing Services - Pioneer Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are lo L>e submilltH.J al any lime prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter 1nto and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District=s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.
Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to tim ly file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)
This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)
This includes past record and experience of the Proposer in similar projects; volume of work previously performed by thfl firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understiilnding of the District's needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)
Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Grau & Associates

Grau& Associates
r 1	CERTIFIED PUBLIC ACCOUNTANTS

7	Proposal to Provide
I	Financial Auditing
7	Services:
PIONEER
Community Development District

I
]

j
_j

.J

J
J J J

Due Date: July 07, 2022 5:00PM

Submitted to:
Pioneer Community Development District
c/o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

Submitted by: Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

CERTIFIED PUBLJC ACCOUNTANTS

Table of Contents

PAGE

EXECUTIVE SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

CERTIFIED PUBLIC ACCOUNTANTS

July 07, 2022

Pioneer Community Development District c/o District Manager
12051Corporate Boulevard Orlando, Florida 32817

Re:		Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2022, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Pioneer Community Development District's (the "District") Request for Proposal (RFP), and we look forward to continuing working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida's few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core ofour practice: we havea totaJ of360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit ream
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your lndividual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the processof our audit,you will find that wewelcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau's very low turnover rate for our industry, you also won't have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rulesand standards thataffect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. Weare financially stable and have never been involved in any bankruptcy proceedings.

Complying WithStandards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding,agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potentiaJ conflicts, and anticipates no conflicts during tl1e engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J.Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience.

Very truly yours, Grau & Associates
0/47--
Antonio J. Grau

2

Firm Qualifications

J

J	Grau& Associates
J	CERTIFIED PUBLIC ACCOUNTANTS

3

J

•••

OurTeam

Grau's Focus and Experience

3	10	2

......-----.
Partners	Professional Administrative
Staff	Professionals

2005
Year founded

bJ 29\

Community Development
·......---2:D is tri ·c ts S e rv e d.

Properly registered and
licensed professional corporation bythe state of RORIDA

D

We areproud Members of the American Institute of Certffled Publlc Accountants
& theFlortda Institute of
Certffled Publlc Accountants

See next page for report and certificate

External quality review program: consistently receives a pass
Internal: ongoing monitoring to maintain quality

SelVlces Provided

AICPA I FICPA I GFOA I FASO I FGFOA

4

•
FlCPA

' AICPA"

PeerReview Program

lo,,w lnnll:ut• ofOrnif'ted !\..bite.Act:ourUln

FICPA Peer Review Program
AdministeredIn Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program
Administered In Ftorida
by lhe Florida Institute of CPAs

 	

February 20, 2020

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

Dear Antonio Grau:

It is my pleasure to notify you that on February 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 shouldbe 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.

J	Peer Review Team
FICPA 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
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3800 Esplanade Way Su,te 210 I Tallahassee. FL 323.! 800.342.3197 m flonda 1850.224.2721 I Fax'.850.222.8190 I www.!ic0a.org

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Firm & Staff Experience

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GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

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Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: A/CPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: A/CPA, FICPA,FGFOA,FASD

Grau&.Associates
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YOUR ENGAGEMENT TEAM
Grau's client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and hasdirect responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

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Ct!RTlFUl-O PUIIUC ACCOUNTANTS

Antonio 'Tony• J. Grau, CPA
Partner
Contact: t&:rau@eraucpa.comI (561) 939-6672 Experience
For over 30 years, Tony has been providing audit, accounting
and consulting services to the firm's governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
J	Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
24
58
B2. (includes of 4 hoursof Ethics CPE)

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◄

Racquel C. McIntosh, CPA

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Partner
Contact: rmcintosh@ aucpa.com I (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm's quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004)
Master of Accounting Florida Atlantic University (2003)
Bachelor of Arts: Finance, Accounting

Clients Served (partial list)
(>300) Various Special Districts, including: Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District

East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District

Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District

Professional Associations/ Memberships
American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

Professional Education (over the last two years)
Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

FICPA State & Local Government Committee FGFOA Palm Beach Chapter

Hours
38
56
.2.4 (includes of 4 hoursof EthicsCPE)

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References

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We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

Dunes Community Development District

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 1998
Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092

	904-940-5850	

Two Creeks Community Development District

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 2007
William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

	813-933-5571	

Journey's End Community Development District	f

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 2004
Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410

	561-630-4922	

Specific Audit Approach

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AUDIT APPROACH
Grau's Understanding of Work Product/ Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below} which not only meet the requirements set forth in the RFP but will exceed those ex_pectations.Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the Stateof Florida and any other applicable Federal. State of Local regulations. We will deliverour reports jnaccordance with your reguirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the bestof traditional auditing techniques and a total systems concept to enabJe the team to conduct a rnore efficieot and effective audit.The audit will be conducted in three phases, which are as follows:

Phase I • Preliminary Plannin&

A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
»  Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
»  Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
»  Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
>>  Develop audit programs to incorporate the consideration of fioanciaJ statement assertions,
specific auditobjectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II - Execution of Audit Plan
The audit team will complete a major portion of transaction testingand audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase fl include, but are not limited to the folloWing:
»  Apply analytical procedures to further assist in the determjnation of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
»  Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform testS of compliance.

Phase Ill · Conu>Jetion and Delivery
In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. AJl reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase Ill include, but are not limited to the following:

»	Perform final analytical procedures;
»	Review information and make inquiries for subsequent events; and
»		Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. fn following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letterat the completion of our final procedures.

In preparing this management letter, we will initially review any draftcomments or recommendations With management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

»	Significant audit adjustments;
»	Significant deficiencies or material weaknesses;
»	Disagreements with management; and
>>	Difficulties encountered in performing the audit

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Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

ls the recommendation cost effective?

ls the recommendation the simplest to effectuate in

order to correct a problem?

ls the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the

deficiencv occurred?

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

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Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2022-2026 are as follows:

Year Ended September 30,		Fee		
2022	$3,400	
2023	$3,600	
2024	$3,800	
2025	$4,000	
2026	$4,200	
TOTAL (2022-2026)	$12,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

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Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.AC.E District					9/30	
Hobe-St Lucie Conservancy District	..;·				9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District				-	9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	332	5	3	327		

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CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
lndirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

Current Arbjtrage Calculations

We look forward to providing Pioneer Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

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PIONEER
COMMUNITY DEVELOPMENT DISTRICT

James Moore

People Focused. Just Like You.
121 Executive Circle
PROPOSAL TO PROVIDE	Daytona Beach, FL 32114
ANNUAL AUDIT SERVICES FOR	386-257-4100
PIONEER COMMUNITY DEVELOPMENT DISTRICT	www.jmco.com

Proposal To Provide Annual Audit Services To
Pioneer Community Development District For the fscal year ending September 30, 2022, with an option for four additional annual renewals

Legal Name

Contacts

James Moore & Co., P.L.
FEIN 59-3204548
121 Executive Circle
Daytona Beach, Florida 32114

Phone: 386-257-4100
Fax: 386-252-0209
www.jmco.com

Zach Chalifour, CPA
Engagement Lead Partner Zach.Chalifour@jmco.com

James Halleran, CPA
Engagement Quality Control Review Partner James.Halleran@jmco.com

 July 7, 2022	

AT YOUR SERVICE.
ALWAYS.

Table of Contents
Transmittal  Letter	1
Ability of Personnel	3
Moore at a Glance ��������������������������������������������������������������������������������������������� 3 Ofce  Locations   ������������������������������������������������������������������������������������������������   4 Awards  and  Recognitions  ���������������������������������������������������������������������������������  5 Firm  Afliations   �������������������������������������������������������������������������������������������������   6 Proposed Stafng Plan  �������������������������������������������������������������������������������������� 7 Résumés  �����������������������������������������������������������������������������������������������������������  8
Proposer’s Experience	17
Government Services Team ����������������������������������������������������������������������������� 17 Comprehensive Government Experience �������������������������������������������������������� 18 Experience with Authorities and Other Special Districts ��������������������������������� 19 References  ������������������������������������������������������������������������������������������������������   20 Peer Review Overview  �������������������������������������������������������������������������������������  21 Peer Review Report ����������������������������������������������������������������������������������������  22
Understanding of Scope of Work	23
Ability to Furnish the Required Services	24
Price	25

A PROPOSAL TO PIONEER COMMUNITY DEVELOPMENT DISTRICT

July 7, 2022

Vivian Carvalho, District Manager PFM Group Consulting LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

Dear Ms. Carvalho and Members of the Selection Committee:
We are pleased to present our proposal to provide annual audit services to the Pioneer Community Development District (District) for the fscal year ending September 30, 2022, with an option for four additional renewals� Our dedication to clients runs deep and we know working together will pave the way for many achievements� Seeing our clients succeed is why we got into this business in the frst place�
As a regional Florida firm that appreciates all our area has to offer, we have a vested interest in providing the highest level of service to the District As such, this proposal highlights what makes James Moore the best firm to perform your audit.
We See The Value In People
At James Moore our objective is to help the people who make the world a better place� We work alongside local governments so they can focus on the important tasks at hand� We cut through the clutter and help you to navigate the nuts and bolts of doing business so you can continue on your path of changing your community for the better� We are on the same wavelength when it comes to commitment level, which is why we provide what is needed to help you meet your fnancial goals and serve the people in your community�

We Know The Local Government Sector + We Know It Well
James Moore has served more than 100 local governments throughout the state of Florida, and we have experience with community development districts:

»	Bridge Harbor Community Development	»	PBR Community Development District	
	District	»	SWI Community Development District	
»	CBL/BM Port Orange West Community Development District	»	Villages of Avignon Community Development District	
»	One Daytona Community Development District	»	Walkers Green Community Development District	

We established a Government Services Team comprised of individuals who work almost exclusively on these engagements� These team members are entrenched in the government industry, both in the services we provide to governmental entities throughout Florida and because of our industry associations�
Members of your engagement team are well versed in the intricate requirements of state and federal single audits� They also monitor GASB pronouncements and have extensive experience helping our clients interpret and implement new standards as they are released� We consider this to be a standard part of our role as auditors and trusted business advisors�
We’re proud of this experience because we’re able to understand all the diferent aspects of the District� Knowing what we know and doing what we do, we can provide efcient audits — which means fewer disruptions for you and your staf�
We know the grind never stops, so we’re here for you all year round!

Let’s See What The Numbers Say
We’re just going to come out and admit that we’re experts in fnancial matters� However, it is our stellar client service that sets us apart from the rest� But don’t just take our word for it — check out this telling statistic:
»  100% of our government clients are likely to recommend James Moore to others
If you’re wondering what the percentage is referring to, it’s our Net Promoter Score (NPS), a leading indicator of customer experience and business growth that is recognized around the world� The average score for a company is 19 — so when it comes to our percentage, we’re really blowing the competition out of the water!
Not convinced yet? Let’s see some more statistics from our government clients:
»  100% of them are satisfed working with us
» 100% consider our team to be diligent and respectful
»  Respondents graded us at over 90% on their relationship with us + our reputation
The Moore, The Merrier
We are always looking to expand the ways we can provide help to diferent industries� We not only specialize in industries, we specialize in fnancial know-how and dedication to diversity� We are a company who values people and individuality, because we know what makes us diferent is what makes us better�
We’re proud we have learned so much about the government sector over the years� This kind of know-how means we are fully equipped to assist the District in every way possible� James Moore’s services provide the best value for our clients, and we’re delighted to begin this journey with you�

Let’s see what the future has in store for us!A

Sincerely,
James Moore & Co�, P�L�

Zach Chalifour, CPA Partner

Moore at a Glance

Service is the sole purpose of our existence.A
-Mr. Moore

OFFICES
Back in the day, we were a sole proprietorship� Since then, we have steadily grown into a regional accounting frm with ofces in:
» Daytona Beach
» DeLand
» Gainesville
» Ocala
» Tallahassee

JAMES MOORE & CO., P.L.
» Licensed as a certifed public accounting frm
» Limited liability company
» Founded in 1964
» For more than 55 years, our frm’s primary focus has been on serving the needs of clients and helping them achieve their goals (and by and large, we’ve succeeded!)

OUR PEOPLE
» Highly skilled, professional, and unique individuals (they’re also our primary asset)
» Focused on creating exceptional career opportunities for our people (when they grow, we grow!)
» Recruited from local universities who graduated in the top 25% of their graduating class
» An equal employment opportunity company with a culturally and ethnically diverse workforce

James Moore & Co., P.L.A

	FIRMWIDE	DAYTONA BEACH	DELAND	GAINESVILLE	OCALA	TALLAHASSEE	
Members (partners)	21	4	1	13	1	2	
Managers & Directors	60	16	2	30	4	8	
Accounting Staf	78	21	4	31	9	13	
Accounting & Controllership Staf	29	5	1	18	-	5	
Technology Solutions Consulting Staf	13	3	-	9	-	1	
Administrative Staf	42	6	4	21	7	4	
Total	243	55	12	122	21	33	
Government Audit Staf	49	12	3	27	-	7	
CPAs	90	26	3	44	4	13	

Office LocationsA
One Firm Working Together to Make Your Engagement a Success

While your engagement members are based primarily out of our DaytonaA Beach office, we are never segregated from the entire James Moore team. We employ cloud solutions and other technology tools to manage communication, efectively transfer documents, and safely store data. This means we can assign engagement staf based on specialized expertise instead of location. Our use of technology improves
our processes, sparking efciency and collaboration… and providing the bestA outcome for you!A

5 STATEWIDE LOCATIONS & GROWING

Awards and Recognitions
Recognitions aren’t about giving ourselves a pat on the back. They're about serving you as best we can. That said, our dedication to personal service has caught the attention of the industry. We’re extremely humbled by the recognition and inspired to live up to it every day.

Recognized as aA Best Firm for EquityA Leadership by theA Accounting MOVEA Project, withA
52% womenA partners in our firm.

» Named by Forbes Magazine as one of America's Top Recommended Tax & Accounting Firms.

» Accounting Today named James Moore the #1 Best Firm for Women in 2020 and a Best Accounting Firm to Work For multiple times since 2015.
» Florida Trend has ranked James Moore as one of the Top 25 Accounting Firms in Florida since 2014.

» INSIDE Public Accounting recognized James Moore as a Top 200 Firm since 2010 (12 years running!).

Firm AffiliationsA

The Attention of a Regional Team. The Gravitas of an International Firm.
When you hire James Moore, regional frm service comes with big frm backup. Our afliations and memberships provide us with resources and networks around the world. So we keep our knowledge up to date and can reach out to additional experts whenever it will beneft you.

Statewide Afliation
James Moore is a member of the Florida Institute of Certifed Public Accountants (FICPA), as well as various other trade associations related to the industries we serve.

National & International Afliations

Our frm is a member of the American Institute of Certifed Public Accountants (AICPA). In addition, James Moore is a member of AGN International, an association of independent accounting frms represented in more than 82 nations around the world, complementing our ability
to serve our clients. This afliation provides access to a wide array of resources, management tools, educational opportunities, and professional experience. Our connection with AGN International enhances our ability

to support and better serve our clients through a continuous exchange of information and resources.

Governmental Organizations

James Moore is a member in good standing of the following governmental accounting organizations. Our Daytona Beach and Tallahassee ofces played a pivotal role in starting the Big Bend and Volusia/Flagler Chapters of the FGFOA:
»  AICPA Governmental Audit Quality Center
»  FICPA State and Local Government Section
»  Government Finance Ofcers Association (GFOA)
»  Florida Government Finance Ofcers Association (FGFOA)

»  Florida League of Cities
»  Various local chapters of the Florida League of Cities and the FGFOA

Proposed Staffing PlanA

Successful engagement performance requires a strong, functional team. Our approach to selecting an engagement team is based on the need for close coordination, carefully-defned responsibilities, open lines of communication, and constant quality control throughout the engagement. We hire the best from around the state, bringing value to our partnership with clients. Your engagement will be stafed by full-time accountants. All members have extensive experience serving related entities. The proposed engagement team is as follows, with their résumés on the subsequent pages.

PIONEER CDD

Zach Chalifour
Lead Partner

James Halleran
Quality Control Review Partner

Caitlan Walker
Audit Director

Hilary Cyr
Audit Manager

Kevin Holbert
Senior Accountant

Staf Accountants

Résumés

Zach Chalifour, CPAA
Lead PartnerA
Zach has over 15 years of experience serving government entities. As a result of his experience, he leads our Government Services Team and serves as an integral member of the frm’s Accounting & Auditing Team.

Engagement Responsibilities
As the Lead Partner, Zach will serve as the primary point of contact and will have complete as well as fnal responsibility for the
engagement� He will oversee and approve all procedures and also be responsible for ensuring the highest quality of client services�
Experience
Throughout his career with the frm, Zach’s primary focus has been on rendering services for government entities with budgets ranging from $1 million to nearly $1 billion, including those that have received annual federal and state assistance subject to OMB Uniform Guidance and the Florida Single Audit Act of almost $100 million�
Zach has worked with numerous clients to assist in the early implementation of new GASB standards� He serves in a consulting capacity to assist entities and organizations prepare for their external audits and to prepare fnancial statements� Zach brings a unique perspective to the audit environment based on his inside working knowledge of local government fnance, having served as the contract Finance Director for the City of Lake Helen since early 2019�
Zach has spoken at the FGFOA Conference and School of Government Finance, various local FGFOA chapters, and conducted several webinars on topics addressing single audits and the Uniform Guidance, GASB standard updates, internal control best practices, and various other topics� Zach is an ACFR reviewer for the GFOA�
Education & CPE
Zach received a Master of Accountancy and Bachelor of Business Administration with a Major in Accounting Information Systems from Stetson University� He has exceeded the CPE requirements of the State Board, with classes specifc to nonproft and governmental auditing, as required by the U�S� Government Accountability Ofce�
Years of Experience
With James Moore: 15 Overall: 15

  Memberships	
» American Institute of Certifed Public Accountants (Member of the Government Audit Quality Center)
» Florida Institute of Certifed Public Accountants (State & Local Government Section)
» Government Finance Ofcers Association (ACFR Reviewer)
» Florida Government Finance Ofcers Association (Planning Conference Committee and Instructor)
» Space Coast Chapter of the FGFOA
» Volusia/Flagler Chapter of the Florida Government Finance Ofcers Association (Instructor)
» Florida League of Cities
» Northeast Florida League of Cities
» Space Coast League of Cities
» Volusia League of Cities
» Leadership Daytona, Class of XXXV
» Junior Achievement of Volusia County
» Volusia Honor Air Flight VI Guardian
» Volusia Young Professionals Group
» Daytona Beach Quarterback Club (Treasurer)

RésumésA
Relevant ExperienceA
Community Development Districts
»	Bridge Harbor Community Development District
»	CBL/BM Port Orange West Community Development District
»	One Daytona Community Development District
»	PBR Community Development District
»	SWI Community Development District
»	Walkers Green Community Development District
Municipalities
»	City of Bristol
»	City of Bunnell
»	City of Cape Canaveral
»	City of Carrabelle
»	City of Casselberry (special project)
»	City of Chattahoochee
»	City of Chiefand
»	City of Crescent City
»	City of DeLand
»	City of Edgewater
»	City of Green Cove Springs
»	City of Hampton
»	City of High Springs
»	City of Lake City
»	City of Lake Helen
»	City of Lynn Haven
»	City of Madeira Beach
»	City of Marco Island (fraud investigation)
»	City of Melbourne (special project)
»	City of Mexico Beach
»	City of New Smyrna Beach
»	City of Ormond Beach
»	City of Palm Coast
»	City of Port Orange
»	City of St� Augustine Beach
»	City of St� Pete Beach
»	City of Starke
»	City of Titusville
»	City of Winter Park
»	Town of Astatula
»	Town of Cross City
»	Town of Grand Ridge
»	Town of Greensboro
»	Town of Greenville
»	Town of Havana
»	Town of Hilliard
»	Town of Inglis
»	Town of Interlachen

Zach Chalifour, CPAA

»	Town of Jennings
»	Town of Malabar
»	Town of Melbourne Beach
»	Town of Welaka
»	Town of Yankeetown
Counties
»	Baker County
»	Gilchrist County
»	Levy County
»	St� Johns County
»	Union County
»	Volusia County
»	Wakulla County
Other Governmental Organizations
»	Big Bend Water Authority
»	Capital Region Transportation Planning Organization
»	Cedar Key Water and Sewer District
»	Clay County Development Authority
»	Clay County Utility Authority
»	Florida Governmental Utility Authority
»	Florida PACE Funding Agency
»	Halifax Area Advertising Authority
»	Housing Finance Authority of Volusia County
»	Indian River Lagoon Council
»	North Florida Broadband Authority
»	Northeast Florida Regional Council
»	Northwest Florida Water Management District
»	River to Sea Transportation Planning Organization
»	Seacoast Utility Authority
»	Space Coast Transportation Planning Organization
»	Southeast Volusia Advertising Authority
»	Southeast Volusia Hospital District
»	Southwest Florida Water Management District
»	St� Lucie West Services District
»	St� Johns River Water Management District
»	Volusia County Industrial Development Authority
»	West Volusia Tourism Advertising Authority
»	West Volusia Hospital Authority
Retirement/Pension
»	City of Port Orange General Employees Defned Beneft Plan
»	City of Port Orange Police Pension Plan
»	Halifax Health Pension Plan

Résumés

James Halleran, CPAA Quality Control ReviewA PartnerA

James has more than 25 years of experience providing accounting and consulting services for nonproft organizations and government entities. He is a key member of our frm’s Government and Nonproft Services Teams.

Engagement Responsibilities
James will perform the second partner review of the fnancial statements� He will be available to the entire audit team for all aspects of the engagement�
Experience
James’s experience includes a wide range of assignments with an emphasis on nonproft and governmental auditing� During his tenure with the frm, James has been involved with nonproft organizations that receive state and federal fnancial assistance subject to Government Auditing Standards, Florida Single Audit Act and with OMB Uniform Grant Guidance� He has performed consulting services in the area of internal controls, agreed-upon procedures, and system design� In addition, he has performed internal inspections and external peer reviews for the frm in accordance with peer review requirements�
James is recognized statewide as an expert for government auditing and reporting, and he currently serves on committees for the FICPA and the FGFOA� He often is called upon to teach training courses within the frm and for the FICPA and FGFOA� Additionally, he serves as an ACFR reviewer for the GFOA�
Education & CPE
James received a Master of Science in Taxation and a Bachelor of Science degree in Business Administration with a Major in
Accounting from the University of Central Florida� He has exceeded the CPE requirements of the State Board, with classes specifc
to nonproft and governmental auditing, as required by the U�S� Government Accountability Ofce�
Years of Experience
With James Moore: 25+ Overall: 25+

  Memberships	
» American Institute of Certifed Public Accountants (Member of the Not-For-Proft Section and Government Audit Quality Center)
» Florida Institute of Certifed Public Accountants (Instructor and Past Steering Committee of the State & Local Government Section)
» Government Finance Ofcers Association (ACFR Reviewer)
» Florida Government Finance Ofcers Association (Technical Resource Committee and Instructor)
» Volusia/Flagler Chapter of the Florida Government Finance Ofcers Association (Instructor)
» Florida League of Cities
» Northeast Florida League of Cities
» Space Coast League of Cities
» Volusia League of Cities
» United Way of Volusia and Flagler Counties, Inc. (Past Chair and Treasurer)
» Strategic Nonproft Alliance Partnership (Partner-in-Charge - Volusia/Flagler Group)
» Rotary Club of Daytona Beach (Past Treasurer)
» One Voice for Volusia
» Port Orange/South Daytona Chamber of Commerce (Past Board Member)
» Leadership Port Orange/South Daytona Chamber Alumni

RésumésA
Relevant ExperienceA
Community Development Districts
»	Bridge Harbor Community Development District

Counties
»	Baker County

James Halleran, CPAA

»	CBL/BM Port Orange West Community Development District
»	One Daytona Community Development District
»	PBR Community Development District
»	SWI Community Development District
»	Villages of Avignon Community Development District
»	Walkers Green Community Development District
Municipalities
»	City of Avon Park
»	City of Bunnell
»	City of Cape Canaveral
»	City of Chattahoochee
»	City of Chiefand
»	City of Crescent City
»	City of Daytona Beach
»	City of Daytona Beach Shores
»	City of DeLand
»	City of Edgewater
»	City of Flagler Beach
»	City of Gainesville (special projects)
»	City of Green Cove Springs
»	City of Hampton
»	City of High Springs
»	City of Holly Hill
»	City of Lynn Haven
»	City of Midway
»	City of New Smyrna Beach
»	City of Newberry
»	City of Ormond Beach
»	City of Palm Coast
»	City of Port Orange
»	City of South Daytona
»	City of St� Augustine Beach
»	City of St� Pete Beach
»	City of Starke
»	City of Titusville
»	City of Williston
»	City of Winter Park
»	Town of Astatula
»	Town of Havana
»	Town of Hilliard
»	Town of Interlachen
»	Town of Melbourne Beach
»	Town of Welaka

»	Flagler County
»	Gilchrist County
»	Levy County
»	Union County
»	Volusia County
»	Wakulla County
Other Governmental Organizations
»	Bradford County Development Authority
»	Clay County Development Authority
»	Clay County Utility Authority
»	Florida Governmental Utility Authority
»	Florida PACE Funding Agency
»	Housing Finance Authority of Volusia County
»	Indian River Lagoon Council
»	Northeast Florida Regional Council
»	Northwest Florida Water Management District
»	River to Sea Transportation Planning Organization
»	Seacoast Utility Authority
»	Southeast Volusia Area Advertising Authority
»	Southeast Volusia Hospital District
»	Southwest Florida Water Management District
»	Space Coast Transportation Planning Organization
»	St� Johns River Water Management District
»	St� Lucie West Services District
»	Volusia Council of Governments (VCOG)
»	West Volusia Area Advertising Authority
»	West Volusia Hospital Authority
»	Flagler County Education Direct-Support Organization, Inc�
»	Flagler County School District (Internal Accounts)
»	Gadsden County School District (Internal Accounts)
»	Nassau County School District (Internal Accounts)
»	Seminole County School District (Internal Accounts)
»	St� Johns School District (Internal Accounts)
Retirement/Pension
»	City of Holly Hill Pension Plan
»	City of Port Orange General Employees Defned Beneft Plan
»	City of Port Orange Police Pension Plan
»	Halifax Health Pension Plan

Résumés

Caitlan Walker, CPAA
DirectorA
Caitlan has more than 10 years of experience serving as an auditor and trusted advisor to nonproft organizations and government entities. As a result of her experience, she serves as a key member of the frm’s Accounting and Auditing Team.

Engagement Responsibilities
As the Director, Caitlan will be responsible for helping oversee all aspects of the engagement�
Experience
Caitlan’s focus is on serving the needs of nonproft and government organizations� As a result of her experience, she serves as an integral member of the frm’s Accounting & Auditing Team, where she focuses on single audits, compliance testing, and employee beneft audits� Caitlan also serves in a consulting capacity to assist entities and organizations better prepare for their external audits and preparation of fnancial statements�
Education & CPE
Caitlan graduated with her Master of Accountancy and graduated cum laude with her Bachelor of Science in Business Administration from Stetson University� She has exceeded the CPE requirements of the State Board, with classes specifc to nonproft and governmental auditing, as required by the U�S� Government Accountability Ofce�
Years of Experience
With James Moore: 10 Overall: 10

  Memberships	
» American Institute of Certifed Public Accountants (Member of the Government Audit Quality Center; Not-for-Proft Section)
» Florida Institute of Certifed Public Accountants (State & Local Government Section)
» Government Finance Ofcers Association
» Volusia/Flagler Chapter of the Florida Government Finance Ofcers Association (Instructor)
» Northeast Florida League of Cities
» Space Coast League of Cities
» Volusia League of Cities
» Volusia Young Professionals Group (Former Board Member)
» Strategic Nonproft Alliance Partnership (SNAP), Inc.
» Susan G. Komen Race for the Cure (Volunteer)
» Beta Alpha Psi (Member)
» Zeta Tau Alpha, Daytona Beach Alumnae Chapter (former Stetson University Chapter Financial Advisor)

RésumésA
Relevant ExperienceA
Community Development Districts
»	Bridge Harbor Community Development District
»	CBL/BM Port Orange West Community Development District
»	One Daytona Community Development District
»	PBR Community Development District
»	SWI Community Development District
»	Walkers Green Community Development District
Municipalities
»	City of Avon Park
»	City of Bunnell
»	City of Cape Canaveral
»	City of Chiefand
»	City of DeLand
»	City of Edgewater
»	City of Holly Hill
»	City of Lake Helen
»	City of Lynn Haven
»	City of New Smyrna Beach
»	City of Ormond Beach
»	City of Port Orange
»	City of South Daytona
»	City of St� Augustine Beach
»	City of Starke
»	City of Titusville
»	Town of Astatula
»	Town of Cross City
»	Town of Inglis
»	Town of Malabar
»	Town of Melbourne Beach
Counties
»	Baker County
»	Levy County
»	St� Johns County
»	Union County
»	Volusia County
Other Governmental Organizations
»	Clay County Utility Authority
»	Florida Governmental Utility Authority
»	Florida PACE Funding Agency
»	Halifax Area Advertising Authority
»	Housing Finance Authority of Volusia County
»	Indian River Lagoon Council
»	North Florida Broadband Authority
»	Northwest Florida Water Management District
»	River to Sea Transportation Planning Organization

Caitlan Walker, CPAA

»	Southeast Volusia Advertising Authority
»	Southwest Florida Water Management District
»	Space Coast Area Transit
»	Space Coast Transportation Planning Organization
»	St� Johns River Water Management District
»	West Volusia Advertising Authority
Nonprofts
»	The Arc of Volusia, Inc�
»	CareerSource Flagler Volusia
»	Child and Family Connections, Inc�
»	Clay County Economic Development Corporation
»	College Arms Towers, Inc�
»	Community Legal Services of Mid-Florida, Inc�
»	Daytona Area Senior Services, Inc�
»	Daytona Beach Area Association of Realtors
»	DeEtte Holden Cummer Museum Foundation, Inc�
»	Early Learning Coalition of Flagler and Volusia Counties, Inc�
»	Economic Development Commission of the Florida’s Space Coast
»	Friends of Families Foundation, Inc�
»	Head Start Child Development and Family Services, Inc�
»	The House Next Door, Inc�
»	Legal Advocacy Center of Central Florida, Inc�
»	Pinellas Opportunity Council, Inc�
»	River to Sea Transportation Planning Organization
»	SMA Healthcare Foundation, Inc�
»	SMA Healthcare, Inc�
»	Southeast Volusia Habitat for Humanity, Inc�
»	Volusia County Fair Association, Inc�
»	Volusia/Flagler County Coalition for the Homeless, Inc�
»	Volusia/Flagler Young Men’s Christian Association, Inc�
»	Windward Behavioral Care, Inc�
Retirement/Pension
»	Legal Services in the Central Florida Region 403(b) Plan
»	Safe-Harbor 401(k) Proft-Sharing Plan for Rural Health Care Inc DBA Aza Health
»	Twin Oaks Juvenile Development Inc Safe Harbor
»	Volusia Transit Management, Inc� 401(k) Proft Sharing Plan and Trust
»	WJCT, Inc� Retirement Plan

Hilary Cyr, CPAA
ManagerA
Hilary has eight years of accounting and auditing experience, with an emphasis on government and nonproft client engagements. She is a key member of our Government Services Team.

Engagement Responsibilities
As the Engagement Manager, Hilary will play a role in planning, performance and supervision of feldwork, and preparation of the fnancial statements and reports�
Experience
Hilary has experience conducting fnancial audits, federal and state compliance audits, and agreed-upon procedures� She focuses primarily on government and nonproft clients, giving her extensive knowledge of the requirements of single audits�
Education & CPE
Hilary earned a Bachelor of Science in Accounting and a Bachelor of Science in Finance from the University of Southern Maine� She has exceeded the CPE requirements of the State Board, with classes specifc to governmental and nonproft auditing, as required by the U�S� Government Accountability Ofce�
Years of Experience
With James Moore: 4 Overall: 8

Relevant ExperienceA

  Memberships	
» American Institute of Certifed Public Accountants (Member of the Government Audit Quality Center)
» Florida Institute of Certifed Public Accountants (State & Local Government Section)
» Florida Government Finance Ofcers Association
» Volusia/Flagler Chapter of the Florida Governmental Finance Ofcers Association
» Northeast Florida League of Cities
» Space Coast League of Cities
» Volusia League of Cities
» United Way of Volusia-Flagler Counties (Executive Board Member of Generation Impact)

»	CBL/BM Port Orange West Community	»	St� Johns County	
	Development District	»	Daytona State College Foundation	
»	One Daytona Community Development District	»	Daytona State College Housing Corporation	
»	PBR Community Development District	»	Flagler County School District (Internal	
»	SWI Community Development District		Accounts)	
»	Walkers Green Community Development District	»	River to Sea Transportation Planning	
»	City of DeLand		Organization	
»	City of Flagler Beach	»	First Step Shelter	
»	City of Ormond Beach	»	Northeast Florida Regional Council	
»	City of Port Orange	»	The Education Foundation of Alachua County	
»	City of Titusville	»	The Deltona Corporation	

Kevin Holbert, CPAA
Senior AccountantA
Kevin has six years of experience in the accounting industry. His focus is on serving the needs of government entities, nonprofts, and higher education organizations.

Engagement Responsibilities
Kevin will assist in the planning and performance of feldwork, as well as the preparation of the fnancial statements and reports�
Experience
Kevin provides assurance and accounting services to government entities, nonprofts, and higher education organizations� He has worked with many entities that receive substantial federal and state assistance subject to OMB Uniform Guidance and the Florida Single Audit Act�
Education & CPE
Kevin received a Bachelor of Business Administration from Stetson University� He has exceeded the continuing professional education requirements of the State Board, with classes specifc to nonproft and governmental auditing, as required by the U�S� Government Accountability Ofce�
Years of Experience
With James Moore: 6 Overall: 6

  Memberships	
» American Institute of Certifed Public Accountants (Member of the Government Audit Quality Center)
» Florida Institute of Certifed Public Accountants (Member of the State & Local Government Section)
» Florida Government Finance Ofcers Association
» Volusia/Flagler Chapter of the Florida Government Finance Ofcers Association
» Florida League of Cities
» Northeast Florida League of Cities
» Volusia League of Cities

RésumésA
Relevant ExperienceA
Community Development Districts
»	Bridge Harbor Community Development District
»	CBL/BM Port Orange West Community Development District
»	One Daytona Community Development District
»	PBR Community Development District
»	SWI Community Development District
»	Walkers Green Community Development District
Municipalities
»	City of Cape Canaveral
»	City of DeLand
»	City of Edgewater
»	City of Flagler Beach
»	City of Green Cove Springs
»	City of Holly Hill
»	City of Lake City
»	City of Lake Helen
»	City of New Smyrna Beach
»	City of Ormond Beach
»	City of Palm Coast
»	City of Port Orange
»	City of South Daytona
»	Town of Astatula
»	Town of Interlachen
»	Town of Melbourne Beach
»	Town of Welaka
Counties
»	Baker County
»	Volusia County
Other Governmental Organizations
»	Clay County Utility Authority
»	Florida Governmental Utility Authority
»	Halifax Area Advertising Authority
»	Housing Finance Authority of Volusia County
»	Indian River Lagoon Council
»	Southeast Volusia Area Advertising Authority
»	Space Coast Transportation Planning Organization
»	St� Johns River Water Management District
»	West Volusia Hospital Authority
»	West Volusia Tourism Advertising Authority
Nonprofts
»	The Arc of Volusia, Inc�
»	CareerSource Treasure Coast
»	CDS Family & Behavioral Health Services

Kevin Holbert, CPAA

»	Church of Eleven22
»	Communities Connected for Kids, Inc�
»	Community Legal Services of Mid-Florida, Inc�
»	Daytona Beach Area Association of Realtors
»	DeEtte Holden Cummer Museum Foundation, Inc�
»	Early Learning Coalition of Flagler & Volusia Counties, Inc�
»	Economic Development of Florida’s Space Coast
»	The House Next Door, Inc�
»	Legal Advocacy Center of Central Florida
»	Rural Health Care, Inc�
»	SMA Healthcare, Inc�
»	Suwannee Valley Community Coordinated Child Care
»	Trinity United Methodist Church
»	Volusia/Flagler Young Men’s Christian Association, Inc�
»	WGCU-TV and FM - Florida Gulf Coast University
Education
»	The Chiles Academy, Inc�
»	Choices in Learning, Inc�
»	MYcroSchool Gainesville
»	Reading Edge Academy, Inc�
»	Samsula Academy
»	School for Integrated Academics and Technologies (SIATech) - Gainesville
»	Cure Bowl
»	Daytona State College
»	Florida International University Athletics Finance Corporation
»	Florida International University Foundation
»	Florida International University Research Foundation
»	Gator Boosters, Inc�
»	Georgia Tech Athletic Association
»	Museum of Contemporary Art Jacksonville (University of North Florida)
»	University Athletic Association (University of Florida)
»	University of Central Florida Athletics Association
»	University of Florida Development Corporation
»	University of Florida Historic St� Augustine
»	University of Florida Self Insurance Program
»	University of North Florida Training and Services Institute, Inc�

Government Services TeamA

Government entities are a cornerstone of our frm’s practice. So our Government Services Team is entrenched in your industry, because understanding the issues you face is the key to helping you overcome them. These team members work primarily with government clients and maintain memberships in and contacts with prominent industry organizations.
James Moore has provided auditing services for over 100 local governments and related organizations. As a result of this experience, we thoroughly understand the workings of entities like yours and can perform your audit efciently and thoroughly - resulting in a cost efective yet thorough engagement.
However, we’re more than just a government auditor; we assist with all of the complexities associated with fnancial reporting and daily challenges. In addition to independent auditing services, solutions we provide include:

»	Federal & State Compliance Solutions	»	Revenue Enhancement Audits	
»	Financial Condition Assessments	»	Needs Assessments - Financial & IT	
»	Budget Development/Evaluation	»	Rate Studies	
»	Internal Control Analyses	»	Audit Readiness	
»	Elected Ofcial Orientation	»	Actuarial Report Interpretations	
»	Comprehensive Annual Financial Reports	»	Risk Management Assistance	
»	New Standard Implementation Assistance	»	Lean Six Sigma	
»	Forensic Auditing	»	Fund Balance Planning & Management	
»	Decision Validation	»	Agreed-Upon Procedures	
»	Finance Director Solutions	»	Comfort letters in connection with debt securities	

Two of your engagement leaders, Zach Chalifour and James Halleran, currently serve on the GFOA’s ACFR Review Committee, which reviews ACFRs of governmental entities to determine if a ACFR meets the reporting requirements necessary to obtain the Certifcate of Achievement for Excellence in Financial Reporting.
James also has served on the FICPA Local Government Committee for several years and the FGFOA Technical Resource Committee. In addition, both he and Zach have taught at several FGFOA Conferences and local chapter meetings and are frequent speakers throughout the state of Florida.

Comprehensive Government ExperienceA

Our frm has audited over 100 governmental entities (local and state), giving us in-depth knowledge of your needs and requirements. A complete list of our municipal and county government experience is as follows:

Municipalities	»	Fernandina Beach	»	Melbourne Beach	Counties	
» Altha	»	Flagler Beach	»	Mexico Beach	» Baker	
» Astatula	»	Golden Beach	»	Midway	» Flagler	
» Atlantic Beach	»	Grand Ridge	»	Monticello	» Gilchrist	
» Avon Park	»	Green Cove Springs	»	Newberry	» Hamilton	
» Bristol	»	Greensboro	»	New Smyrna Beach	» Levy	
» Bunnell	»	Greenville	»	Orange Park	» St� Johns	
» Callahan	»	Hampton	»	Ormond Beach	» Union	
»  Cape Canaveral	»	Havana	»	Palm Coast	» Volusia	
» Carrabelle
»  Casselberry (special	»
»	High Springs
Hilliard	»
»	Pomona Park
Port Orange	» Wakulla	

project)
» Chattahoochee
» Chiefand
»  Crescent City
»  Cross City
»  Crystal River
» Daytona Beach
» Daytona Beach Shores
» DeBary
» DeLand
» Edgewater

»	Holly Hill	»	Quincy		
»	Inglis	»	South Daytona			
»	Interlachen	»	St� Augustine Beach			
»	Lake City	»	St� Marks			
»	Lake Helen	»	St� Pete Beach			
»	Lynn Haven	»	Starke			
»	Madeira Beach	»	Titusville			
»	Malabar	»	Welaka			
»	Marco Island	»	Williston			

» Melbourne (special project)

» Winter Park
» Yankeetown

Experience with Authorities and Other Special DistrictsA

»  Alligator Point Water Resources District
» Big Bend Water Authority
»  Bradford County Development Authority
» Bridge Harbor Community Development District
»  Capital Region Transportation Planning Agency
» CBL/BM Port Orange West Community Development District
»  Cedar Key Water and Sewer District
»  Clay County Development Authority
»  Clay County Utility Authority
»  Cypress Head Golf Club (City of Port Orange)
» Daytona Beach Racing & Recreational Facilities District
» Economic Development Commission of Florida’s Space Coast
»  Emergency Medical Foundation, Inc.
» Federal Equitable Sharing & Law Enforcement Trust
»  First Step Shelter
»  Florida Court Clerks and Comptrollers
»  Florida Department of Community Afairs
»  Florida Governmental Utility Authority
»  Gainesville Community Redevelopment Agency
»  Halifax Area Advertising Authority
»  Halifax Management System, Inc.
»  Highway 79 Corridor Authority
»  Indian River Lagoon Council
»  North Florida Broadband Authority
»  Northeast Florida Regional Council
»  Northwest Florida Water Management District

» One Daytona Community Development District
»  PBR Community Development District
»  Putnam-Clay-Flagler EOC, Inc.
» River to Sea Transportation Planning Organization
»  Seacoast Utility Authority
»  South Walton County Mosquito Control District
»  Southeast Volusia Area Advertising Authority
»  Southeast Volusia Hospital District
»  Southwest Florida Water Management District
» Space Coast Transportation Planning Organization
»  St. Johns River Water Management District
»  St. Lucie West Services District
»  Suwannee River Economic Council, Inc.
»  Suwannee River Water Management District
»  Suwannee Valley Transit Authority
»  SWI Community Development District
» Villages of Avignon Community Development District
»  Volusia Council of Governments
» Volusia County Industrial Development Authority
»  Volusia Soil & Water Conservation District
»  Volusia Water Alliance
» Walkers Green Community Development District
»  Water Authority of Volusia
»  West Volusia Advertising Authority
»  West Volusia Hospital Authority

ReferencesA
We are pleased to provide you with references of clients served who best match the requirements and needs of your organization.
One Daytona, PBR, CBL/BM Port Orange West, SWI, and Walkers Glenn Community Development Districts
Jane Gaarlandt, District Manager 3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817
Phone: 407-723-5900
Work performed: Audit

Florida Governmental Utility Authority/
Bridge Harbor Community Development District
Mickey Joseph, CPA, Chief Financial Ofcer 280 Wekiva Springs Road, Suite 2070
Longwood, FL 32779
Phone: 407-627-6900
Work performed: Audit

Daytona Beach Racing & Recreational Facilities District
Barbara Kelly, Administrative Director 335 Bill France Boulevard
Daytona Beach, FL 32114 Phone: 386-252-6075
Work performed: Audit

St. Johns River Water Management District
Greg Rockwell, Finance Director
P.O. Box 1429
Palatka, FL 32178
Phone: 386-312-2232
Work performed: Audit

The St. Johns River Water Management District (District) has used the services of JamesA Moore & Company for more than 15 years. During our association, the staff of James MooreA has always conducted themselves in a friendly, nonadversarial and professional manner.A Since the day they began serving the District they have been eager to provide assistance andA advice to District staff in order to correct potential issues of concern before they developedA into reportable problems. Their staff also strives to be as non-intrusive as possible when doingA field work on site. The resulting audit/ACFR reports have always been of the highest qualityA and completed in a timely way while meeting all existing deadlines.A
Greg Rockwell, CPA Finance Director
St. Johns River Water Management District

Peer Review Overview
QUALITY CONTROL
The frm has written procedures that address quality control with regard to independence, integrity, and objectivity; personnel management practices of hiring; assignment of personnel; professional development and advancement; acceptance and continuance of clients and engagements; engagement performance; and monitoring.
These procedures defne the process to provide the frm with assurance that its personnel comply with applicable professional standards and the frm’s standards of quality. It is our policy to follow the guidelines of the AICPA, Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), and the Government Finance Ofcers’ Association (GFOA).

You will see our peer review notes a “pass” rating, which is the best rating awarded. This peer review included a review of nonprofit and governmental engagements.A
Although receiving a “pass” rating on our peer reviews is a source of great pride to us, what does it mean to you? It simply means that James Moore has a system of internal control that maximizes the quality of its people, procedures, and its ultimate product. Our frm requires its professional personnel to approach all engagements with objectivity and fairness. Personnel are particularly sensitive to the requirement for confdential treatment of any information obtained during the course of the audit prior to release of audit reports.

PEER REVIEW
James Moore is a member of the Center for Audit Quality of the AICPA, and participates in the AICPA Peer Review Program triennially. We have participated in the peer review process since its initial year—long before it was required. The reviews are conducted by other certifed public accounting frms and examine our systems of quality control for the accounting
and auditing practice. Requirements under the Peer Review Program are stringent and provide for minimum standards in the following areas:

»  Method of assigning personnel to engagements
»  Hiring of qualifed employees
» Supervision of staf personnel
» Independence policies & consultation policies (internal and external) on technical matters
»  Continuing professional development and training
»  Advancement and promotion of personnel
»  Acceptance and continuance of clientele
» Inspection reviews of quality control policies & procedures

James MooreA
has successfullyA
completed 15 triennial peer reviews with noA letters of commentA
or deficienciesA
ever reported. OurA
fifteenth peer reviewA report, dated April 23,A 2021, is found on theA following page.A

Peer Review Report

3. Understanding

of Scope of WorkA

We understand the District is requesting auditing services for fiscalA year 2022, with four possible annual renewals. We are familiar with allA federal, state, and local laws, ordinances, rules, and regulations thatA affect the work. The work is to be performed in accordance with UnitedA States Generally Accepted Accounting Principles (GAAP) and GenerallyA Accepted Auditing Standards.A
The work for this engagement will be completed through our ofce and by on-site visits to your location. The audits performed by James Moore are segmented into distinct, manageable sections. Scheduling in this manner reduces interference with your normal operating procedures and enhances our ability to meet deadlines. For the purpose of this proposal, we have summarized our detailed and comprehensive audit approach relative to the various segments of the audit. Our full audit approach is available upon request.

Risk Assessment - Continuous process throughout the audit
» Identify risks associated with the organization
» Identify material account balances, assertions, and related internal controls
» Design all phases of the audit to appropriately address identifed risks
» Reassess initial risk assessment based upon results of procedures performed

PRELIMINARY PHASE	SUBSTANTIVE PHASE
»  Establish the terms of the	»  Perform tests of controls

engagement

»  Perform substantive testing

» Obtain documents associated	of balances

with your environment, activities, key processes, and internal controls
» Establish preliminary planning materiality
» Perform initial data extraction analysis of key

»  Perform tests of compliance
» Evaluate results of testing and, if necessary, modify audit plan
COMPLETION & REPORTING PHASE

accounts and processes	» Exit Conference
» Develop detailed audit plan,	» Final review by Engagement to include:		Partner and Technical
1.	Assessment of risk at the fnancial statement	
»	Review Partner
Obtain management	
account balance level		representations	
2. Plan tests of controls, tests of compliance and	»	Summarize results of work and fndings	
substantive procedures
3.  Communicate audit plan	»	Engagement reporting to management and those	
with all members of		charged with governance	
engagement team			

4. Ability to Furnish the Required ServicesA
James Moore & Co., P.L. has been in business for over 50 years and is in sound fnancial condition. Our fnancial stability allows us to invest heavily in our service management system to maintain high levels of efciency and accountability. It also means we’re able to grow our workforce as needed. While our current staf is enough to serve all of our existing clients, we continue to hire new personnel on a regular basis. So as our workload continues to increase, our frm stays ready to provide the highest level of client service.
The bottom line—we always will have the ability to complete the work required by the District.A

5. PriceA

Extraordinary only refers to our level of service.
Our philosophy is simple: Deliver extreme value for the fees our clients pay.AWhile choosing an audit frm should come down to qualifcations, capabilities, and commitment, we know cost plays a role as well. And we work hard to make sure they are absolutely reasonable for the level of service you received. If the fees presented don’t ft within your budget, we encourage you to contact us so we can discuss ones that do.

FEE STRUCTURE	
Annual audit	
2022	$4,500	
2023	$4,500	
2024	$4,600	
2025	$4,600	
2026	$4,700	

How We Bill For Additional Professional Services
Your team will reach out routinely throughout the year to discuss new accounting issues or signifcant transactions. Because we value consistent communication, we consider these routine consultations to be included in the scope of the proposed fees. Additionally, these fees are inclusive of periodic meetings with your management conducted outside the time encompassed by the proposed audit schedule.
If you would like to engage James Moore for a larger project, we will render a billing for such services

at an amount or rates agreed upon prior to the beginning of the engagement.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ranking of Auditing Services Propsal

Pioneer Community Development District
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	
Berger, Toombs	
Berger, Toombs Points	

James Moore	
James Moore Points	

Grau	
Grau Points	

20.0	Qualified,	

20.0	Qualified,	

20.0	Qualified,	

20.0	
Ability of		Multiple CPAs		Multiple CPAs		Multiple CPAs		
Personnel		on Staff		on Staff		on Staff		

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for Five Years	

20.0	$4,210 +
$4,210 +
$4,895 +
$5,040 +
$5,040 =
$23,395	

15.4	$4,500 +
$4,500 +
$4,600 +
$4,600 +
$4,700 =
$22,900	

15.9	$3,400 +
$3,600 +
$3,800 +
$4,000 +
$4,200 =
$19,000	

20.0	
Total	100.0		95.4		95.9		100.0	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

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

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS

OATH OF OFFICE

I,	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF PIONEER COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor
ACKNOWLEDGMENT OF OATH BEING TAKEN STATE OF FLORIDA
COUNTY OF VOLUSIA COUNTY

The	foregoing	oath	was	administered	before	me	this			day	of
	, 2022, by 	, who personally appeared  before  me,  and  is  personally  known  to  me  or  has  produced
	 as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of Pioneer Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name: 	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of Auditor Selection Committee Rankings & Selection Auditor

Pioneer Community Development District
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	
Berger, Toombs	
Berger, Toombs Points	

James Moore	
James Moore Points	

Grau	
Grau Points	

20.0	Qualified,	

20.0	Qualified,	

20.0	Qualified,	

20.0	
Ability of		Multiple CPAs		Multiple CPAs		Multiple CPAs		
Personnel		on Staff		on Staff		on Staff		

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for Five Years	

20.0	$4,210 +
$4,210 +
$4,895 +
$5,040 +
$5,040 =
$23,395	

15.4	$4,500 +
$4,500 +
$4,600 +
$4,600 +
$4,700 =
$22,900	

15.9	$3,400 +
$3,600 +
$3,800 +
$4,000 +
$4,200 =
$19,000	

20.0	
Total	100.0		95.4		95.9		100.0	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the April 18, 2022 Board of Supervisors’ Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, April 18, 2022, 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	District Manager- PFM Group Consulting, LLC PFM Group Consulting LLC
PFM Group Consulting LLC
District Counsel- Kutak Rock LLP	(via phone)

(via phone) (via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Ripoll called to order at 11:46 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.

SECOND ORDER OF BUSINESS	General Business Matters

Appointment of Auditor Selection Committee

Ms. Ripoll suggested a motion to appoint the Board as the Auditor Selection Committee.

On MOTION by Ms. White, seconded by Mr. Smith, with all those in favor, the Board approved the Appointment of Auditor Selection Committee.

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

The Board reviewed the July 19, 2022, Board of Supervisors’ Meeting Minutes.

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

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

This item was included due to the office of PFM changing locations.

On MOTION by Ms. White, seconded by Mr. Smith with all those in favor, the Board approved Resolution 2022-01, Designating the Primary Administrative Office.

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

The registered agent will be Katie Buchanan and her office information.

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

Ms. White wanted clarification and confirmation on the $20,000 of contingency listed on the budget and if it is sufficient for the community for FY 2023. Mr. Smith provided an overview of the amount.

On MOTION by Ms. White, seconded by Mr. Smith with all those in favor, the Board approved Resolution 2022-03, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date for July 15, 2022, at this location at 11:30AM.

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

Ms. White wanted to discuss moving around Board members to different seats for the election. It was determined to keep the Board member seats the same with the caveat to make changes of seats the Board will have to hold quorum during the process in order to change Board member seats.

On MOTION by Ms. White, seconded by Mr. Stowers with all those in favor, the Board approved Resolution 2022-04, Designating Board Member Seats for the Upcoming General Election 2022.

Ratification of the Grau & Associates Engagement Letter for Auditing Service

Ms. Ripoll suggested a motion to ratify the Letter.

On MOTION by Mr. Smith, seconded by Ms. White with all those in favor, the Board ratified the Grau & Associates Engagement Letter for Auditing Service.

Ratification of Retention and Fee Agreement with Kutak Rock LLP

Ms. Ripoll suggested a motion to ratify the retention.

On MOTION by Mr. Stowers, seconded by Mr. Smith with all those in favor, the Board ratified the Retention and Fee Agreement with Kutak Rock LLP.

Ratification of Transition Letter of District Counsel Firm Representation

Ms. Ripoll suggested a motion to ratify the Letter.

On MOTION by Mr. Stowers, seconded by Mr. Smith with all those in favor, the Board ratified the Transition Letter of District Counsel Firm Representation.

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

Ms. Ripoll suggested a motion to ratify the payment authorizations.

On MOTION by Mr. Smith, seconded by Mr. Stowers with all those in favor, the Board ratified Payment Authorizations FY 2021 No. 58- No. 66 & FY 2022 No. 67- No. 78.

Review	of	District	Financial Statements.

No action by the Board was needed at this time.

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

District Manager – The next meeting is scheduled for July 18, 2022.

FOURTH ORDER OF BUSINESS	Audience Comments and Supervisors Requests

Richard Smith presented a proposal to the Supervisors to delegate authority to the Chair to approve the Stormwater Needs Analysis Report.

On MOTION by Ms. White, seconded by Mr. Smith with all those in favor, the Board approved delegating the Chair to approve the Stormwater Needs Analysis Report.

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 April 18, 2022, Board of Supervisors Meeting of the Pioneer CDD was adjourned at 12:00 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the April 18, 2022 Auditor Selection Committee Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION MEETING MINUTES
Monday, April 18, 2022, at 11:30 a.m. 2379 Beville Road, Daytona Beach, FL 32119.

Committee Members present constituting a quorum:

Kelly White	Committee Member		
Richard (Dick) Smith	Committee Member	
James Stowers	Committee Member		
Also present:			
Vivian Carvalho	District Manager- PFM Group Consulting LLC	(via phone)	
Venessa Ripoll	PFM Group Consulting LLC		
Amy Champagne	PFM Group Consulting LLC	(via phone)	
Katie Buchanan	District Counsel- Kutak Rock LLP	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Ripoll called to order at 12:00 p.m. the meeting of the Auditor Selection 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.

SECOND ORDER OF BUSINESS	General Business Matters

Review and Approval of Audit Documents
Audit RFP Notice
Instructions to Prospers

Evaluation Criteria- with and without price

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

The Board determined to proceed with the ad and hold the review and selection of auditor to coincide with the July meeting.

THIRD ORDER OF BUSINESS	Adjournment

There was no other business to discuss.

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the April 18, 2022 Auditor Selection Committee of the Pioneer CDD was adjourned at 12:01 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of Fiscal Year 2021 Audit Report

PIONEER
COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

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	
Notes to the Financial Statements	12-17	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –		
Budget and Actual – General Fund	18	
Notes to Required Supplementary Information	19	

OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	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, 2021, 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, 2021, 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 Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39 (3)
(c) is not a required part of the basic financial statements. The information for compliance with FL Statute
218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 7, 2022, 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 7, 2022

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, 2021. 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 $498,836.

The change in the District’s total net position in comparison with the prior fiscal year was $68,395, an increase. 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, 2021, the District’s governmental funds reported combined ending fund balances of
$560,523, an increase of $68,395 in comparison with the prior fiscal year. The total fund balance is 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. 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,
	2021	2020	
Assets, excluding capital assets	$	593,313	$	510,224	
Total assets	593,313	510,224	
Liabilities, excluding long-term liabilities	32,790	18,096	
Long-term liabilities	61,687	61,687	
Total liabilities	94,477	79,783	
Net Position			
Restricted for capital projects	-	425,037	
Unrestricted	498,836	5,404	
Total net position	$	498,836	$	430,441	

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 increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations.

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,
2021	2020

Revenues:

Program revenues
Charges for services	
$	289,367	
$	289,225	
Operating grants and contributions	-	21,203	
Capital grants and contributions	-	428,523	
General revenues
Miscellaneous	
71	
13	
Total revenues	289,438	738,964	
Expenses:
General government	
34,169	
31,338	
Maintenance and operations	186,874	15,459,890	
Total expenses	221,043	15,491,228	
Change in net position	68,395	(14,752,264)	
Net position - beginning	430,441	15,182,705	
Net position - ending	$	498,836	$	430,441	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021, was $221,043. Most prior fiscal year expenses relate to conveyances of completed infrastructure to other entities. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments for the current fiscal year while in the prior fiscal year, a portion of program revenues were comprised of Developer contributions and intergovernmental revenue.

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. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CAPITAL DEBT ADMINISTRATION

At September 30, 2021, 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 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2021

Governmental

ASSETS
Cash
Total assets	

 $		   Activities	

593,313 
     593,313 	
LIABILITIES
Accounts payable Non-current liabilities:
Due in more than one year Total liabilities		
32,790

      61,687 
      94,477 	
NET POSITION
Unrestricted
Total net position	

 $		
     498,836 
498,836 	

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, 2021

Net (Expense)
Revenue and	
Changes in Net	
	 Program Revenues		Position		
		Charges			
		for	Governmental	
Functions/Programs		Expenses		Services		Activities		
Primary government:					
Governmental activities:					
General government	$	34,169	$	34,169	$	-	
Maintenance and operations		186,874		255,198			68,324 	
Total governmental activities		221,043		289,367			68,324 	
	General revenues:				
	Unrestricted investment earnings		        71 	
	Total general revenues		        71 	
	Change in net position			68,395	
	Net position - beginning		     430,441 	
	Net position - ending		 $		498,836 	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021	

ASSETS
Cash
Total assets		Major Funds	
Capital
General	Projects

$	593,313	$	-
$	593,313	$	-	Total Governmental Funds

$	593,313
$	593,313	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	32,790	$	-	$	32,790	
Total liabilities	32,790	-	32,790	

Fund balances: Unassigned		

560,523		

-		

560,523	
Total fund balances		560,523		-		560,523	

Total liabilities and fund balances	
$	
593,313	
$	
-	
$	
593,313	

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, 2021	
Total fund balances - governmental funds	$	560,523	
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	 $		498,836 	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds		Total
Capital	Governmental General	Projects		Funds
REVENUES		
Assessments	$	289,367	$	-	$	289,367	
Interest income	71	-	71	
Total revenues	289,438	-	289,438	

EXPENDITURES
Current:
General government	33,651	518	34,169	
Maintenance and operations	186,874	-	186,874	
Total expenditures	220,525	518	221,043	

Excess (deficiency) of revenues over (under) expenditures	

68,913	

(518)	

68,395	

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

424,519	

(424,519)	

-	
Total other financing sources (uses)	424,519	(424,519)	-	

Net change in fund balances	
493,432	
(425,037)	
68,395	
Fund balances - beginning	67,091	425,037	492,128	

Fund balances - ending	
$	560,523	
$	-	$	
560,523	

See notes to the financial statements

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, 2021, 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.

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 fund:

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.

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.

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

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.

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 – DEVELOPER TRANSACTIONS AND COMMITMENTS

Developer Contributions
In the current fiscal year the Developer was directly assessed for the assessments on its land. During the current fiscal year, direct assessments totaled $195,149.

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, 2021 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	$	-	

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 7 – 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 prior fiscal year, the County reimbursed the District $425,187 for construction costs incurred in the prior fiscal year.

NOTE 8 – TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2021 were as follows:

Tranfer in	Transfer Out	
General fund	$	424,519	$	-	
Capital project fund		-		424,519	
	$	424,519	$	424,519	
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund were made to move funds reimbursed by the County to the District.

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.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Variance with
Final Budget -	
Budgeted Amounts	Actual	Positive	
Original & Final	Amounts	(Negative)	

REVENUES		
Assessments	$	289,225	$	289,367	$	142	
Interest income	-	71	71	
Total revenues	289,225	289,438	213	

EXPENDITURES
Current:
General government	76,253	33,651	42,602	
Maintenance and operations	212,972	186,874	26,098	
Total expenditures	289,225	220,525	68,700	

Excess (deficiency) of revenues over (under) expenditures	

-	

68,913	

68,913	

OTHER FINANCING SOURCES (USES)
Interfund transfers in	

-	

424,519	

424,519	

Net change in fund balances	
 $	-		
493,432	
 $	493,432 	
Fund balance - beginning			67,091 		
Fund balance - ending		 $	560,523 		

See notes to required supplementary information

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. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	0	
Number of independent contractors compensated in September 2021	3	
Employee compensation for FYE 9/30/2021 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2021	$182,949.24	
Construction projects to begin on or after October 1; ($65K)		
Series	Not applicable	
Budget variance report	See page 18 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		
	Operations and maintenance - $366.21	
Special assessment rate FYE 9/30/2021	Debt service - n/a	
Special assessments collected FYE 9/30/2021	$289,366.97	
Outstanding Bonds:		

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, 2021, 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 7, 2022.
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 7, 2022

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, 2021. 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, 2021.

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 7, 2022

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, 2021, and have issued our report thereon dated June 7, 2022.

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 7, 2022, 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 7, 2022

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, 2020.

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, 2021.

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, 2021.

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, 2021. 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.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 20.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of Stormwater Needs Analysis

South Florida Water Management District (SFWMD)

Southwest Florida Water Management District (SWFWMD)

St. Johns River Water Management District (SJRWMD)

Suwannee River Water Management District (SRWMD)

Northwest Florida Water Management District (NWFWMD)

Indicate the Water Management District(s) in which your service area is located.

407-723-5900

Phone Number:

Ripollv@pfm.com

Email Address:

Distict Manager

Position/Title:

Venessa Ripoll: PFM Group Consulting, LLC

Name:

Contact Person

Name of stormwater utility, if applicable:

Pioneer CDD

Name of Local Government:

Please provide your contact and location information, then proceed to the template on the next sheet.

Background Information

Indicate the type of local government:	
	Municipality	
	County	
	Independent Special District	

Part 1.0 Detailed description of the stormwater management program (Section 403.9302(3)(a), F.S.)

The stormwater management program, as defined in the Introduction, includes those activities associated with the management, operation and maintenance, and control of stormwater and stormwater management systems, including activities required by state and federal law. The detailed program description is divided into multiple subparts consisting of narrative and data fields.

Part 1.1 Narrative Description:

Please provide a brief description of the current institutional strategy for managing stormwater in your jurisdiction. Please include
any mission statement, divisions or departments dedicated solely or partly to managing stormwater, dedicated funding sources, and other information that best describes your approach to stormwater:	

Goal of the existing stormwater management system is to treat stormwater runoff prior to discharge and manage high rainfall events by reduction of flood potential. The proposed stormwater system consists of inlet structures with a piped network connected to wet retention/detention areas, nutrient removal boxes & stormwater irrigation system.	

On a scale of 1 to 5, with 5 being the highest, please indicate the importance of each of the following goals for your program:		
0	1	2	3	4	5		

 		 	 	

 				

 				

 					Drainage & flood abatement (such as flooding events associated with rainfall and hurricanes)	
	Water quality improvement (TMDL Process/BMAPs/other)	
	Reduce vulnerability to adverse impacts from flooding related to increases in frequency and
duration of rainfall events, storm surge and sea level rise	
	Other:	

		

No

Does your jurisdiction have an NPDES Municipal Separate Storm Sewer System (MS4) Permit?

No

Does your jurisdiction have a dedicated stormwater utility?

Yes

Does your jurisdiction have a Stormwater Master Plan or Plans?

No

Does your jurisdiction have an asset management (AM) system for stormwater infrastructure?

Part 1.2 Current Stormwater Program Activities:

Please provide answers to the following questions regarding your stormwater management program.

●

If yes, is your jurisdiction regulated under Phase I or Phase II of the NPDES Program:

●

Yes

If no, do you have another funding mechanism?

Collection of Property Owners Association Fees

If yes, please describe your funding mechanism.

●

If Yes:	
	How many years does the plan(s) cover?	unlimited	
	Are there any unique features or limitations that are necessary to understand what the plan does or does
not address?	
	
No.	

Please provide a link to the most recently adopted version of the document (if it is published online):

●

If Yes, does it include 100% of your facilities?		
If your AM includes less than 100% of your facilities, approximately what percent of your
facilities are included?		

●	Does your stormwater management program implement the following (answer Yes/No):	
		A construction sediment and erosion control program for new construction (plans review	
No	
		and/or inspection)?		
		An illicit discharge inspection and elimination program?	No	
		A public education program?	No	
		A program to involve the public regarding stormwater issues?	No	
		A “housekeeping” program for managing stormwater associated with vehicle maintenance	
No	
		yards, chemical storage, fertilizer management, etc. ?		
		A stormwater ordinance compliance program (i.e., for low phosphorus fertilizer)?	No	
		Water quality or stream gage monitoring?	No	
		A geospatial data or other mapping system to locate stormwater infrastructure (GIS, etc. )?	
No	
		A system for managing stormwater complaints?	Yes	
		Other specific activities?	

The Stormwater Management Plan consists of the maintenance of the existing stormwater management systems, retention/detention areas and control structures that treat and control runoff from the development.

Notes or Comments on any of the above:

Part 1.3 Current Stormwater Program Operation and Maintenance Activities

Please provide answers to the following questions regarding the operation and maintenance activities undertaken by your stormwater management program.

No

Does your jurisdiction typically assume maintenance responsibility for stormwater systems associated with new private development (i.e., systems that are dedicated to public ownership and/or operation upon completion)?

●

Notes or Comments on the above:

Does your stormwater operation and maintenance program implement any of the following (answer Yes/No):	
	Routine mowing of turf associated with stormwater ponds, swales, canal/lake banks, etc. ?	
Yes	
	Debris and trash removal from pond skimmers, inlet grates, ditches, etc. ?	Yes	
	Invasive plant management associated with stormwater infrastructure?	Yes	
	Ditch cleaning?	Yes	
	Sediment removal from the stormwater system (vactor trucks, other)?	Yes	
	Muck removal (dredging legacy pollutants from water bodies, canal, etc. )?	No	
	Street sweeping?	No	
	Pump and mechanical maintenance for trash pumps, flood pumps, alum injection, etc. ?	
No	
	Non-structural programs like public outreach and education?	No	
	Other specific routine activities?	

●

Part 2. Detailed description of the stormwater management system and its facilities and projects (continued Section 403.9302(3)(a), F.S.)

A stormwater management system, as defined in the Introduction, includes the entire set of site design features and structural infrastructure for collection, conveyance, storage, infiltration, treatment, and disposal of stormwater. It may include drainage improvements and measures to prevent streambank channel erosion and habitat degradation. This section asks for a summary description of your stormwater management system. It is not necessary to provide geospatial asset data or a detailed inventory. For some, it may be possible to gather the required data from your Asset Management (AM) system. For others, data may be gathered from sources such as an MS4 permit application, aerial photos, past or ongoing budget investments, water quality projects, or any other system of data storage/management that is employed by the jurisdiction.

Please provide answers to the following questions regarding your stormwater system inventory. Enter zero (0) if your system does
not include the component.		
	Number	Unit of
Measurement	
	Estimated feet or miles of buried culvert:	8,055.00	Feet	
	Estimated feet or miles of open ditches/conveyances (lined and unlined) that are maintained by the
stormwater program:	
0.00	
Feet	
	Estimated number of storage or treatment basins (i.e., wet or dry ponds):	8		
	Estimated number of gross pollutant separators including engineered sediment traps such as baffle
boxes, hydrodynamic separators, etc. :	
1		
	Number of chemical treatment systems (e.g., alum or polymer injection):	0		
	Number of stormwater pump stations:	0		
	Number of dynamic water level control structures (e.g., operable gates and weirs that control canal
water levels):	
0		
	Number of stormwater treatment wetland systems:	0		
	Other:		

				

				

Notes or Comments on any of the above:

Which of the following green infrastructure best management practices do you use to manage water flow and/or improve water quality (answer Yes/No):

Best Management Practice	Current	Planned	
Tree boxes	No	No	
Rain gardens	No	No	
Green roofs	No	No	
Pervious pavement/pavers	No	No	
Littoral zone plantings	No	No	
Living shorelines	No	No	
est Management Practices:	
Nutrient Separation Baffle Boxes	Yes	Yes	

			

Other B

Please indicate which resources or documents you used when answering these questions (check all that apply).

Asset management system	
GIS program	
MS4 permit application	
Aerial photos	
Past or ongoing budget investments	
Water quality projects	
Other(s):	

Approved Construction Plans and CDD Engineer's Report	

Part 3. The number of current and projected residents served calculated in 5-year increments (Section 403.9302(3)(b), F.S.)

Counties and municipalities: Instead of requiring separate population projections, EDR will calculate the appropriate population estimates for each municipality or the unincorporated area of the county. If your service area is less than or more than your local government’s population, please describe in the first text box provided below for part 4.0.

Independent Special Districts:	
	If an independent special district’s boundaries are completely aligned with a county or a municipality, identify that
jurisdiction here:	
	Volusia County	

Any independent special district whose boundaries do not coincide with a county or municipality must submit a GIS
shapefile with the current and projected service area. EDR will calculate the appropriate population estimates based on that map. Submission of this shapefile also serves to complete Part 4.0 of this template.

Part 4.0 The current and projected service area for the stormwater management program or stormwater management system (Section 403.9302(3)(c), F.S.)

Service area is limited to the boundaries of the CDD.

Rather than providing detailed legal descriptions or maps, this part of the template is exception-based. In this regard, if the stormwater service area is less than or extends beyond the geographic limits of your jurisdiction, please explain.

Similarly, if your service area is expected to change within the 20-year horizon, please describe the changes (e.g., the expiration of an interlocal agreement, introduction of an independent special district, etc. ).

Proceed to Part 5

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-05 Adopting the Fiscal Year 2022 Budget and Appropriating Funds

RESOLUTION 2022-05

THE ANNUAL APPROPRIATION RESOLUTION OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

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

b.	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.	
c.	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, 2023.”	
d.	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 2022/2023, the sum of $	 to be raised by the levy of assessments and/or 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	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2022/2023 or within 60 days following the end of the Fiscal Year 2022/2023 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

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

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. 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 18th DAY OF July, 2022.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A:	FY 2022/2023 Budget

EXHIBIT A
Pioneer Community Development District
Approved Proposed Fiscal Year 2023 Annual Operations &

Adopted FY		Approved 2022	Proposed FY
Budget	2023 Budget

Revenues

Assessments	$289,225.00	$289,225.00	
Other Income & Other Financing Sources	0.00	0.00	
Net Revenues	$289,225.00	$289,225.00	

General & Administrative Ex1;1enses			
Public Official Insurance	$3,125.00	$3,293.00	
District Management	15,000.00	15,000.00	
Engineering	5,000.00	5,000.00	
District Counsel	5,000.00	5,000.00	
Audit	5,000.00	3,700.00	
Assessment Administration	5,000.00	5,000.00	
Legal Advertising	2,500.00	2,500.00	
Bank Fees	200.00	500.00	
Office & Admin (Travel, Postage, Supplies, Copies, Phone, Misc)	750.00	750.00	
Electric	1,700.00	1,700.00	
Website Maintenance	2,400.00	2,520.00	
Dues, Licenses, and Fees	175.00	175.00	
Water Reclaimed	6,000.00	6,000.00	
General Insurance	4,050.00	4,280.00	
Landscape Maintenance - Boulevard	201,530.00	201,530.00	
Pond Maintenance - Boulevard	12,000.00	12,000.00	
O&M Contingency	19,795.00	20,277.00	
Total General & Administrative Expenses	$289,225.00	$289,225.00	

Current Year 2023 Approved
Proposed				$349.73	
Prior Year 2022 Adopted		$349.73			

Budget Item Description

Revenues:

On-Roll Assessments

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

Off-Roll Assessments

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

Administrative Expenditures:

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

Engineering Fees

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

District Counsel

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

Audit

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

Assessment Administration

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

Legal Advertising

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

Bank Fees

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

Office Miscellaneous

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

Electric

Electricity to maintain district property.

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

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

Landscape Maintenance & Material

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

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-06 Levying O&M Assessments and Certifying an Assessment Roll

RESOLUTION 2022-06

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 2022/2023; 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, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”), 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 2022/2023; 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 Chapters 170, 190 and 197, 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. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

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 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.” Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due no later than October 15, 2022; 25% due no later than January 15, 2023; 25% due no later than April 15, 2023; and 25% due no later than July 15, 2023. 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 2022/2023, 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 18th day of July, 2022.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

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

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

Exhibit A
Budget

EXHIBIT A
Pioneer Community Development District
Approved Proposed Fiscal Year 2023 Annual Operations &

Adopted FY		Approved 2022	Proposed FY
Budget	2023 Budget

Revenues

Assessments	$289,225.00	$289,225.00	
Other Income & Other Financing Sources	0.00	0.00	
Net Revenues	$289,225.00	$289,225.00	

General & Administrative Ex1;1enses			
Public Official Insurance	$3,125.00	$3,293.00	
District Management	15,000.00	15,000.00	
Engineering	5,000.00	5,000.00	
District Counsel	5,000.00	5,000.00	
Audit	5,000.00	3,700.00	
Assessment Administration	5,000.00	5,000.00	
Legal Advertising	2,500.00	2,500.00	
Bank Fees	200.00	500.00	
Office & Admin (Travel, Postage, Supplies, Copies, Phone, Misc)	750.00	750.00	
Electric	1,700.00	1,700.00	
Website Maintenance	2,400.00	2,520.00	
Dues, Licenses, and Fees	175.00	175.00	
Water Reclaimed	6,000.00	6,000.00	
General Insurance	4,050.00	4,280.00	
Landscape Maintenance - Boulevard	201,530.00	201,530.00	
Pond Maintenance - Boulevard	12,000.00	12,000.00	
O&M Contingency	19,795.00	20,277.00	
Total General & Administrative Expenses	$289,225.00	$289,225.00	

Current Year 2023 Approved
Proposed				$349.73	
Prior Year 2022 Adopted		$349.73			

Exhibit B
Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

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	
$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	633208000210	

$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	633208000700	
$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	633208001530	
$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	

98,510.49 Total Gross On Roll 4,432.97
94,077.52 Net

195,149.34 Direct Bill

289,226.86 Total assessments
289,225.00 2022 budget
1.86 difference

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-07 Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023

RESOLUTION 2022-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNIY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2022-2023

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 2022-2023 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 2022-2023 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 18TH DAY OF JULY, 2022.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES PIONNER COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022-2023

October 17, 2022
January 16, 2023
April 17, 2023
July 17, 2022

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-08 Designating a Date, Time and Location for the 2022 Landowners’ Meeting

RESOLUTION 2022-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING AND ELECTION; PROVIDING FOR PUBLICATION; ESTABLISHING FORMS FOR THE LANDOWNER ELECTION; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, Pioneer Community Development District (“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, pursuant to Section 190.006(1), Florida Statutes, the District’s Board of Supervisors (“Board”) “shall exercise the powers granted to the district pursuant to [Chapter 190, Florida Statutes],” and the Board shall consist of five members; and

WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing Board Supervisors for the District on a date in November established by the Board, which shall be noticed pursuant to Section 190.006(2), Florida Statutes.

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

EXISTING BOARD SUPERVISORS; SEATS SUBJECT TO ELECTIONS. The Board is
currently made up of the following individuals:

Seat Number	Supervisor	Term Expiration Date	
1	Kelly White	November 2022	
2	Andy Hagan	November 2024	
3	Jean Trinder	November 2024	
4	Richard Smith	November 2022	
5	James Stowers	November 2022	

This year, Seat 1, currently held by Kelly White, is subject to a landowner election. The term of office for the successful landowner candidate shall commence upon election and shall be for a four-year period. Seat 4, currently held by Richard Smith, and Seat 5, currently held by James Stowers, are subject to a General Election process to be conducted by the Volusia County Supervisor of Elections, which General Election process has been addressed by a separate resolution.

LANDOWNER’S ELECTION. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect Board Supervisor(s) of the District shall be held on November
   , 2022, at 	 a/p.m. and located at 	.

PUBLICATION. The District’s Secretary is hereby directed to publish notice of the landowners’ meeting and election in accordance with the requirements of Section 190.006(2), Florida Statutes.

FORMS. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting and election have been announced by the Board at its July 	, 2022, meeting. A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal   business   hours   at   the   District’s   Local   Records   Office,   located   at
	, or at the office of the District Manager, PFM Group Consulting LLC., located at 3501 Quadrangle Blvd. Suite 270, Orlando, Florida 32817.

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 become effective upon its passage.

PASSED AND ADOPTED THIS 18th DAY OF JULY 2022.

PIONEER COMMUNITY DEVELOPMENT DISTRICT

ATTEST:	CHAIRMAN / VICE CHAIRMAN

SECRETARY / ASST. SECRETARY

EXHIBIT A

NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given to the public and all landowners within the Pioneer Community Development District (“District”) the location of which is generally described as comprising a parcel or
parcels	of	land	containing	approximately			acres,	located
	 Volusia County, Florida, advising that a meeting of landowners will be held for the purpose of electing one (1) person to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE:		
TIME:		
PLACE:		

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, PFM Group Consulting LLC., located at 3501 Quadrangle Blvd. Suite 270, Orlando, Florida 32817, Ph: (407) 723-5900 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.

Vivian Carvalho District Manager
Run Date(s): 	 & 	

PUBLISH: ONCE A WEEK FOR 2 CONSECUTIVE WEEKS, THE LAST DAY OF PUBLICATION TO BE NOT FEWER THAN 14 DAYS OR MORE THAN 28 DAYS BEFORE THE DATE OF ELECTION, IN A NEWSPAPER WHICH IS IN GENERAL CIRCULATION IN THE AREA OF THE DISTRICT

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF PIONEER COMMUNITY DEVELOPMENT DISTRICT
FOR THE ELECTION OF SUPERVISORS DATE OF LANDOWNERS’ MEETING: 	, November  , 2022 TIME: 	 _.M.
LOCATION: 	

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.

A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.

This year, one (1) seat on the Board will be up for election in a landowner seat for a four-year period. The term of office for the successful landowner candidate shall commence upon election.

A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

LANDOWNER PROXY

PIONEER COMMUNITY DEVELOPMENT DISTRICT VOLUSIA COUNTY, FLORIDA
LANDOWNERS’ MEETING – NOVEMBER 	, 2022

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 		 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Pioneer Community Development District to be held at 	, on November   , 2022, at     a/p.m., and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner		
Signature of Legal Owner

Parcel Description		Date

Acreage	

Authorized Votes	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes (2018), a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT
PIONEER COMMUNITY DEVELOPMENT DISTRICT VOLUSIA COUNTY, FLORIDA
LANDOWNERS’ MEETING - NOVEMBER   , 2022

For Election (1 Supervisor): The candidate receiving the highest number of votes will receive a four (4) year term, with the term of office for the successful candidate commencing upon election.

The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the Pioneer Community Development District and described as follows:

Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or

Attach Proxy.

I,		,	as	Landowner,	or	as	the	proxy	holder	of
	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

SEAT #	NAME OF CANDIDATE	NUMBER OF VOTES	

Date: 		Signed: 	
Printed Name: 	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Elections Volusia County

April 18, 2022

Lisa Lewis
Suyervisor of 'ECectums
County of YoCusia

Jennifer Walden
Senior District Manager PFM Group Consulting, LLC
3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817

Re: Pioneer Community Development District Dear Ms. Walden:
I am writing this letter in regards to 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 331 registered voters in this district as of April 15, 2022.

There will be an election this year for Seats 4 & 5. Qualifying for anyone eligible to run for the seats will be Noon, June 13 - Noon, June 17, 2022.

Please feel free to contact my office should you have questions.

cfiifo

Regards,

Lisa Lewis
Supervisor of Elections

1750 S. Woodland Blvd., DeLand, FL 32720-7915
(386) 736-5930 • FAX (386) 822-5715
www.volusiaelections.gov

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations FY2022	No. 79 – No. 87

Payment Authorization No. 79
3/31/2022

Item		
No.	Payee	Invoice#	FY22	

1	
City of Port Orange (paid online)			
	6258 S Williamson Blvd; 02/05/22-03/05/22	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; 02/05/22-03/05/22	Acct. 169455-40265	$	320.84	
2	VerdeGo ·			
	Landscaping Maintenance: March 2022	7686	$14,669.18	
				
		TOTAL	$15,150.43	

Secretary

Payment Authorization No. 80
4/7/2022

Item		
No.	Payee	Invoice#	FY 22	

1	
FPL (paid online)			
	6282 S WILLIAMSON BLVD# IRR; 03/03/22-04/04/22	Acct. 17765-73188	$	17.03	
	6401 S WILLIAMSON BLVD# GATE; 03/03/22-04/04/22	Acct. 33405-24390	$	63.84	
	6282 S WILLIAMSON BLVD# PMP; 03/03/22-04/04/22	Acct. 85107-09515	$	132.36	
2	Grau and Associates			
	Audit FY 2021	22341	$  2,600.00	
3	Kutak Rock			
	General Counsel Through 02/28/2022	3024469	$	165.00	
				
		TOTAL	$  2,978.23	

Chair

Secretary

Item		
No.	Payee	Invoice#	FY 22	

1	
PFM Group Consulting, LLC
FedEx: March 2022	

OE-EXP-04-027	

$	20.13	
				
		TOTAL	$	20.13	

.

&

Secretary	Chairman

Item
No.	
Payee	
Invoice#	
FY 22	

1	
City of Port Orange (paid online)
6258 S Williamson Blvd; 03/05/22-04/05/22	

Acct. 169455-27281	

$	160.41	
	6282 S Williamson Blvd; 03/05/22-04/05/22	Acct. 169455-40265	$	320.84	
2	PFM Group Consulting, LLC
District Management Fee: April 2022	
DM-04-2022-42	
$  1,250.00	
				
		TOTAL	$  1,731.25	

	//	&
Secretary

\(_ -J:,
Chairman

Payment Authorization No. 83
5/5/2022

Item				
No.	Payee	Invoice#	FY 22	

1	
Kutak Rock
General Counsel Through 03/31/2022	

3040166	

$	465.00	
				
		TOTAL	$	465.00	

	v	tt
Secretary

\( J;,h_
Chairman

Payment Authorization No. 84 5/12/2022

Item		
No.	Payee	Invoice#	FY 22	

1	
FPL (paid online)			
	6282 S WILLIAMSON BLVD# IRR; 04/04/22-05/03/22	Acct. 17765-73188	$	16.89	
	6401 S WILLIAMSON BLVD# GATE; 04/04/22-05/03/22	Acct. 33405-24390	$	48.48	
	, 6282 S WILLIAMSON BLVD# PMP; 04/04/22-05/03/22	Acct. 85107-09515	$	175.36	
2	VerdeGo			
	Landscaping Maintenance: April 2022	7967	$14,669.18	
				
		TOTAL	$ 14,909.91	

//

Secretary

¼,A ;,k±o
Cfiairman

Payment Authorization No. 85
5/19/2022

Item		
No.	Pay_ee	Invoice#	FY 22	

1	
City of Port Orange (paid online)			
	6258 S Williamson Blvd; 04/05/22-05/03/22	Acct. 169455-27281	$	160.41	
	6282 S Williamson Blvd; 04/05/22-05/03/22	Acct. 169455-40265	$	320.84	
2	VGlobalTech			
	Quarter 1 ADA Audit	3739	$	300.00	
	Monthly Website Fee: April 2022	3802	$	110.00	
	Monthly Website Fee: May 2022	3882	$	110.00	
3	Zev Cohen & Associates			
	Engineering Services Through 04/30/22	75450	$	140.00	
				
		TOTAL	$  1,141.25	

	//	&		
<S
Secretary	Chairman

Payment Authorization No. 86
5/26/2022

Item				
No.	Payee	Invoice#	FY 22	

1	
PFM Group Consulting, LLC
District Management Fee: May 2022	

DM-05-2022-41	

$  1,250.00	
				
		TOTAL	$  1,250.00	

v +tt
Secretary

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Chairman

Payment Authorization No. 87
6/9/2022		

Item
No.	

Payee	

Invoice#	

FY 22	

1	
FPL (paid online)			
	6282 S WILLIAMSON BLVD# IRR; 05/03/22-06/02/22	Acct. 17765-73188	$	32.68	
	6401 S WILLIAMSON BLVD# GATE; 05/03/22-06/02/22	Acct. 33405-24390	$	50.32	
	6282 S WILLIAMSON BLVD# PMP; 05/03/22-06/02/22	Acct. 85107-09515	$	383.11	
2	PFM Group Consulting, LLC			
	District Management Fee: June 2022	DM-06-2022-38	$  1,250.00	
	Postage: April 2022	OE-EXP-05-043	$	0.53	
				
		TOTAL	$  1,716.64	

v T_tt
Secretary

kI	u  )  "  u
Chairman

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financials Statements

	Statement of Financial Position As of 5/31/2022		
		
General Fund	

Assets		
Current Assets			
General Checking Renasant		$479,803.41	
General Checking - CNB		159,869.92	
Assessments Receivable		48,951.22	
Total Current Assets		$688,624.55	
Total Assets		$688,624.55	

Liabilities and Net Assets		
Current Liabilities			
Accounts Payable		$63,595.80	
Deferred Revenue		48,951.22	
Total Current Liabilities		$112,547.02	
Total Liabilities		$112,547.02	

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	15,554.80	
Total Net Assets

Total Liabilities and Net Assets	$576,077.53

$688,624.55	

Statement of Activities As of 5/31/2022

General Fund

Revenues

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

Expenses

$93,913.62 146,362.02
0.73

$240,276.37

Public Official Insurance	$2,927.00	
District Management	10,000.00	
Engineering	140.00	
District Counsel	891.29	
Assessment Administration	5,000.00	
Audit	3,600.00	
Legal Advertising	565.96	
Bank Fees	208.00	
Miscellaneous Office & Admin	27.65	
Web Site Maintenance	1,430.00	
Dues, Licenses, and Fees	175.00	
Principal Payments	61,685.80	
Electric	1,927.62	
Water- Reclaimed	3,369.00	
General Insurance	3,804.00	
Landscaping Maintenance & Material	128,734.25	
Contingency	266.50	

Total Expenses	$224,752.07	

Other Revenues (Expenses) & Gains (Losses)		
Interest Income	$30.50	
Total Other Revenues (Expenses) & Gains (Losses)	$30.50	

Change In Net Assets	
$15,554.80	

Net Assets At Beginning Of Year	
$560,522.73	

Net Assets At End Of Year	$576,077.53

Pioneer Community Development District
Budget to Actual
For the Period Ending 5/31/2022

Year To Date
Actual	Budget	Variance		FY 2022 Adopted Budget

Revenues

Assessments	$	240,275.64		$	192,816.67		$	47,458.97	$ 289,225.00	
Other Income & Other Financing Sources	0.73		-		0.73	-	
Net Revenues	$	240,276.37		$	192,816.67		$	47,459.70	$ 289,225.00	

General & Administrative Expenses

Public Official Insurance	$	2,927.00		$	2,083.33		$	843.67		$	3,125.00	
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	891.29		3,333.33		(2,442.04)		5,000.00	
Audit	3,600.00		3,333.33		266.67		5,000.00	
Assessment Administration	5,000.00		3,333.33		1,666.67		5,000.00	
Legal Advertising	565.96		1,666.67		(1,100.71)		2,500.00	
Bank Fees	208.00		133.33		74.67		200.00	
Office Misc(Travel, postage, supplies, copies, etc.)	27.65		500.00		(472.35)		750.00	
Principal Payments	61,685.80		-		61,685.80		-	
Electric	1,927.62		1,133.33		794.29		1,700.00	
Landscape Maintenance - Boulevard	128,734.25		134,353.33		(5,619.08)		201,530.00	
Pond Maintenance - Boulevard	-		8,000.00		(8,000.00)		12,000.00	
Web Site Maintenance	1,430.00		1,600.00		(170.00)		2,400.00	
Dues, Licenses, and Fees	175.00		116.67		58.33		175.00	
O&M Contingency	266.50		13,196.67		(12,930.17)		19,795.00	
Water- Reclaimed	3,369.00		4,000.00		(631.00)		6,000.00	
General Insurance	3,804.00		2,700.00		1,104.00		4,050.00	
Total General & Administrative Expenses	$	224,752.07		$	192,816.67		$	31,935.40		$ 289,225.00	
Total Expenses	  $	224,752.07		  $	192,816.67		  $	31,935.40		  $ 289,225.00	

Other Income (Expense)

Interest Income	$	30.50		$	-	$	30.50		$	-	
Total Other Income (Expense)	$	30.50		$	
-	$	30.50		$	-	
Net Income (Loss)	$	15,554.80		$	
-	$	15,554.80		$	-