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 17, 2023, 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: 792 560 599 #
BOARD OF SUPERVISORS’ MEETING AGENDA

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

General Business Matters

Consideration of Minutes of the April 17, 2023, Board of Supervisors’ Meeting
Review & Acceptance of Fiscal Year 2022 Audit Report
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-05, Adopting the Fiscal Year 2024 Budget and Appropriating Funds
Consideration of Resolution 2023-06, Levying O&M Assessments and Certifying an Assessment Roll
Consideration of Resolution 2023-07, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024
Consideration of Resolution 2023-08, Declaring Vacancies on the Board
Letter from the Supervisor of Elections, Volusia County
Ratification & Consideration of Payment Authorizations FY 2023 Nos. 113 - 119
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer

District Manager
Audience Comments
Supervisors Requests
Adjournment

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Public Comment Period

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the April 17, 2023, Board of Supervisors’ Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, April 17, 2023, at 11:30 a.m. 2379 Beville Road, Daytona Beach, FL 32119.

Board Members present constituting a quorum:

Kelly White Andy Hagan Dick Smith James Stowers	Chairperson
Vice Chairperson Assistant Secretary Assistant Secretary	

(via phone)	
Also present:			
Vivian Carvalho Venessa Ripoll Amy Champagne
Katie Buchanan	District Manager- PFM Group Consulting LLC District Manager- 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 11:32 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 were no members of the public present.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the January 16, 2023, Board of Supervisors’ Meeting

On MOTION by Ms. White, seconded by Mr. Hagan, with all those in favor, the Board approved the Minutes of the January 16, 2023, Board of Supervisors’ Meeting.

Consideration of Resolution 2023- 04, Approving a Preliminary Budget for Fiscal Year 2024, and Setting a Public Hearing Date [Suggested Date, July 17, 2023]

The Board discussed changes that had been made to the budget.

On MOTION by Ms. White, seconded by Mr. Hagan, with all those in favor, the Board approved 2023-04, Approving a Preliminary Budget for Fiscal Year 2024, and Setting a Public Hearing Date for July 17, 2023.

Ratification & Consideration of Payment Authorizations FY 2023 Nos. 99 – 112

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the Board ratified Payment Authorizations FY 2023 Nos. 99 – 112.

Review	of	District	Financial Statements.

The Board reviewed the financial statements as of February 28, 2023.

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

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel – No report.

District Engineer – Not present.

District Manager – The next meeting is scheduled for July 17, 2023.

FOURTH ORDER OF BUSINESS	Audience	Comments	and
Supervisors Requests

Mr. Stowers stated there are 2 parcels that is part of the district property in which initially was dedicated for stormwater improvements and with the recent construction of the I95 Interchange project in which Department of Transportation (DOT) is constructing there is a portion of funds the district will obtain in exchange of the land.  Mr. Hagan mentioned that the title search has been completed and the district is in position to sign off on the settlement offer.

On MOTION by Ms. White, seconded by Mr. Stowers, with all those in favor, the Board approved to delegate authority to the Chair to finalize the settlement offer for the I95 Interchange Project from DOT in exchange of funds for the district 2 parcels it owns.

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 17, 2023, Board of Supervisors Meeting of the Pioneer CDD was adjourned at 11:42 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review & Acceptance of Fiscal Year 2022 Audit Report

PIONEER
COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

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
Statement of Activities Fund Financial Statements:
Balance Sheet – Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements	

7	
	8	
	9	
	10	
	10	
	11-16	
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund
Notes to Required Supplementary Information	

17	
	18	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	19	
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	

20-21	
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	

22	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
23-24	

INDEPENDENT AUDITOR’S REPORT

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

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

Report on the Audit of the Financial Statements
Opinions
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, 2022, which collectively comprise the District’s basic financial statements as listed in the table of contents.
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, 2022, 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.
Basis of Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for 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.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit 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 District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
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 is the responsibility of management and, 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 Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 20, 2023, 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 20, 2023

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, 2022. 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 $505,860.

The change in the District’s total net position in comparison with the prior fiscal year was $7,024, 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, 2022, the District’s governmental funds reported combined ending fund balances of
$505,860, a decrease of ($54,663) in comparison with the prior fiscal year. The total fund balance 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,
	2022	2021	
Assets, excluding capital assets	$	553,315	$	593,313	
Total assets	553,315	593,313	
Liabilities, excluding long-term liabilities	47,455	32,790	
Long-term liabilities	-	61,687	
Total liabilities	47,455	94,477	
Net Position			
Unrestricted	505,860	498,836	
Total net position	$	505,860	$	498,836	

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,
2022	2021

Revenues:

Program revenues
Charges for services	
$	289,429	
$	289,367	
General revenues
Miscellaneous	
29	
71	
Total revenues	289,458	289,438	
Expenses:
General government	
35,939	
34,169	
Maintenance and operations	246,495	186,874	
Total expenses	282,434	221,043	
Change in net position	7,024	68,395	
Net position - beginning	498,836	430,441	
Net position - ending	$	505,860	$	498,836	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2022, was $282,434. 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, 2022.

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, 2022

Governmental

ASSETS
Cash
Assessments receivable Total assets	

$	   Activities	

552,949
        366 
     553,315 	
LIABILITIES
Accounts payable Non-current liabilities:
Due in more than one year Total liabilities		
47,455

        -	
      47,455 	
NET POSITION
Unrestricted
Total net position	

 $		
     505,860 
505,860 	

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, 2022

Net (Expense)
Revenue and	
Changes in Net	
	 Program Revenues		Position		
		Charges			
		for	Governmental	
Functions/Programs		Expenses		Services		Activities		
Primary government:					
Governmental activities:					
General government	$	35,939	$	35,939	$	-	
Maintenance and operations		246,495		253,490			6,995 	
Total governmental activities		282,434		289,429			6,995 	
	General revenues:				
	Unrestricted investment earnings		        29 	
	Total general revenues		        29 	
	Change in net position			7,024	
	Net position - beginning		     498,836 	
	Net position - ending		 $		505,860 	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2022

ASSETS
Cash
Assessments receivable Total assets	 Major Funds  General
$	552,949
366
 $	553,315		Total Governmental Funds

$	552,949
366
$	553,315 	
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable Total liabilities	

$	47,455
47,455	

$	47,455
47,455	

Fund balances: Unassigned
Total fund balances	

505,860
505,860	

505,860
505,860	

Total liabilities and fund balances	
$	553,315	
$	553,315	

See notes to the financial statements

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

	 Major Funds 	Total	
		Governmental	
	General	Funds	
REVENUES			
Assessments	$	289,429	$	289,429	
Interest income	29	29	
Total revenues	289,458	289,458	

EXPENDITURES			
Current:			
General government	35,939	35,939	
Maintenance and operations	246,495	246,495	
Debt service:			
Principal	61,687	61,687	
Total expenditures	344,121	344,121	

Excess (deficiency) of revenues			
over (under) expenditures	(54,663)	(54,663)	
Fund balances - beginning	560,523	560,523	

Fund balances - ending	
$	505,860	
$	505,860	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

Net change in fund balances - total governmental funds	$	(54,663)
Amounts reported for governmental activities in the statement of activities are different because:

Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of
activities.	61,687

Change in net position of governmental activities	 $	7,024 

See notes to the financial statements

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

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

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

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2022, all Board members are affiliated with ICI Homes (“Developer”).

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

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

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

The District reports the following major governmental 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.

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

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

Assets, Liabilities and Net Position or Equity

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

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

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

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

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

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

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

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

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

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

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

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

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

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

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

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

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

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

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

NOTE 4 – DEPOSITS

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

NOTE 5 – 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 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, 2022 are as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

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

NOTE 6 – CONCENTRATION

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

NOTE 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.

NOTE 8 – 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 9 – RISK MANAGEMENT

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

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

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

REVENUES		
Assessments	$	289,225	$	289,429	$	204	
Interest income	-	29	29	
Total revenues		289,225		289,458		233	

EXPENDITURES							
Current:							
General government		76,253		35,939		40,314	
Maintenance and operations		212,972		246,495		(33,523)	
Total expenditures		289,225		282,434		6,791	
Excess (deficiency) of revenues							
over (under) expenditures	$	-	$	7,024.00	$	7,024.00	

Fund balance - beginning				

    560,523 			
Fund balance - ending			 $		567,547 			

See notes to required supplementary information

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

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

PIONEER COMMUNITY DEVELOPMENT DISTRICT CITY OF PORT ORANGE, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments
Number of district employees compensated at 9/30/2022	0	
Number of independent contractors compensated in September 2022	3	
Employee compensation for FYE 9/30/2022 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2022	$268,753	
Construction projects to begin on or after October 1; ($65K)		
Series	Not applicable	
Budget variance report	See page 17 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2022	Not applicable	
Ad valorem taxes collected FYE 9/30/2022	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate for FYE 9/30/2022	Operations and maintenance - $366.21
Debt service - $na	
Special assessments collected FYE 9/30/2022	$289,429	
Outstanding Bonds:	Not applicable	

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, 2022, 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 20, 2023.
Report on 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.
Report on 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 20, 2023

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

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

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

We have examined Pioneer Community Development District, City of Port Orange, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2022. 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, 2022.

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 20, 2023

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

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

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

Report on the Financial Statements

We have audited the accompanying basic financial statements of Pioneer Community Development District, City of Port Orange, Florida ("District") as of and for the fiscal year ended September 30, 2022, and have issued our report thereon dated June 20, 2023.

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 20, 2023, 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 20, 2023

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, 2021.

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, 2022.

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, 2022.

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, 2022. 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 19.

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-05, Adopting the Fiscal Year 2024 Budget and Appropriating Funds

RESOLUTION 2023-05

THE ANNUAL APPROPRIATION RESOLUTION OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) 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, 2024.”	
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 2023/2024, 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	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024, or within 60 days following the end of the Fiscal Year 2023/2024, 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 	 DAY OF 	, 2023.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2023/2024 Budget

Exhibit A

Fiscal Year 2023/2024 Budget

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

Anticipated FY	Adopted FY	Approved	
2023 Total	2023 Budget	Proposed FY	
		2024 Budget	

Revenues

Assessments	$289,225.00		$289,225.00	$289,225.00	
Net Revenues	$289,225.00		$289,225.00	$289,225.00	

General & Administrative Expenses

Public Official Insurance	$3,147.00		$3,293.00	$3,475.00	
District Management	15,000.00		15,000.00	16,500.00	
Engineering	2,500.00		5,000.00	5,000.00	
District Counsel	3,498.50		5,000.00	5,000.00	
Audit	3,700.00		3,700.00	3,800.00	
Assessment Administration	5,000.00		5,000.00	5,000.00	
Legal Advertising	2,498.96		2,500.00	2,500.00	
Bank Fees	250.00		500.00	500.00	
Office & Admin (Travel, Postage, Supplies, Copies, Phone, Misc)	377.28		750.00	750.00	
Electric	2,980.96		1,700.00	1,700.00	
Website Maintenance	2,520.00		2,520.00	2,520.00	
Dues, Licenses, and Fees	175.00		175.00	175.00	
Water Reclaimed	6,257.22		6,000.00	6,000.00	
General Insurance	4,089.00		4,280.00	4,500.00	
Landscape Maintenance - Boulevard	201,711.39		201,530.00	183,830.00	
Mulch	0.00		0.00	28,800.00	
Pond Maintenance - Boulevard	6,000.00		12,000.00	0.00	
O&M Contingency	20,277.00		20,277.00	19,175.00	
Total General & Administrative Expenses	$279,982.31		$289,225.00	$289,225.00	

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2023-06, Levying O&M Assessments and Certifying an Assessment Roll

RESOLUTION 2023-06

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 2023/2024; 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(s) (“Adopted Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), 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 2023/2024; 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 directly collect the special assessments as identified in the Assessment Roll; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, 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 Board hereby finds and determines that 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, as shown in Exhibits “A” and “B,” 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.

Direct Bill Assessments. The operations and maintenance special assessments, and previously levied debt service special assessments, will be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2023; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2023, 25% due no later than February 1, 2024 and 25% due no later than May 1, 2024. 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 2023/2024, 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. 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 	 day of 	, 2023.

ATTEST:	PIONEER COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit A
Budget

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

Anticipated FY	Adopted FY	Approved	
2023 Total	2023 Budget	Proposed FY	
		2024 Budget	

Revenues

Assessments	$289,225.00		$289,225.00	$289,225.00	
Net Revenues	$289,225.00		$289,225.00	$289,225.00	

General & Administrative Expenses

Public Official Insurance	$3,147.00		$3,293.00	$3,475.00	
District Management	15,000.00		15,000.00	16,500.00	
Engineering	2,500.00		5,000.00	5,000.00	
District Counsel	3,498.50		5,000.00	5,000.00	
Audit	3,700.00		3,700.00	3,800.00	
Assessment Administration	5,000.00		5,000.00	5,000.00	
Legal Advertising	2,498.96		2,500.00	2,500.00	
Bank Fees	250.00		500.00	500.00	
Office & Admin (Travel, Postage, Supplies, Copies, Phone, Misc)	377.28		750.00	750.00	
Electric	2,980.96		1,700.00	1,700.00	
Website Maintenance	2,520.00		2,520.00	2,520.00	
Dues, Licenses, and Fees	175.00		175.00	175.00	
Water Reclaimed	6,257.22		6,000.00	6,000.00	
General Insurance	4,089.00		4,280.00	4,500.00	
Landscape Maintenance - Boulevard	201,711.39		201,530.00	183,830.00	
Mulch	0.00		0.00	28,800.00	
Pond Maintenance - Boulevard	6,000.00		12,000.00	0.00	
O&M Contingency	20,277.00		20,277.00	19,175.00	
Total General & Administrative Expenses	$279,982.31		$289,225.00	$289,225.00	

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

Exhibit B
Assessment Roll

2024 Amt	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	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	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	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	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	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	
$366.21		
$366.21		
$366.21		
$366.21		
$366.21		
$98,510.49
98,510.49
4,432.97
94,077.52

195,149.34

289,226.86
289,225.00
1.86

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2023-07, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024

RESOLUTION 2023-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023-2024

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 2023-2024 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 2023-2024 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 17th DAY OF JULY 2023.

ATTEST:	PIONEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES PIONEER COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023-2024

October 16, 2023
January 15, 2024
April 15, 2024
July 15, 2024

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2023-08, Declaring Vacancies on the Board

RESOLUTION 2023-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT DECLARING A VACANCY IN SEATS 4 AND 5 OF THE BOARD OF SUPERVISORS PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, on November 8, 2022, two (2) members of the Board of Supervisors (“Board”) are to be elected by “Qualified Electors,” as that term is defined in Section 190.003, Florida Statutes; and

WHEREAS, the District published a notice of qualifying period set by the Supervisor of Elections at least two (2) weeks prior to the start of said qualifying period; and

WHEREAS, at the close of the qualifying period, no one qualified to run for Seats 4 and
5; and

WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare these seats vacant, effective the second Tuesday following the general election; and

WHEREAS, Qualified Electors are to be appointed to the vacant seats within 90 days thereafter; and

WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring the seats available for election as vacant.

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

SECTION 1. The following seats are hereby declared vacant effective as of November 8, 2022:

Seat #4 (currently held by Richard Smith) Seat #5 (currently held by Teri Hansen)

SECTION 2. Until such time as the District Board nominates Qualified Electors to fill the vacancies declared in Section 1 above, the incumbent Board Supervisors of those respective seats shall remain in office.

SECTION 3. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 	 day of July 2023.

ATTEST:		PIONEER COMMUNITY DEVELOPMENT	
		DISTRICT	

	
Secretary / Assistant Secretary		Chairperson	

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Elections, Volusia County

April 18, 2023

Ms. Vivian Carvalho Senior District Manager
PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Ste 270
Orlando, Florida 32817 Re: Pioneer COD
Dear Ms. Carvalho:

Lisa Lewis
Suyervisor of 'ECections
County of Yofusia

Please accept this letter regarding the number of registered voters within the boundaries of Pioneer Community Development District in accordance with Senate Bill 1184, enacted June 23, 2004. There are 412 registered voters in this district as of April 15, 2023.

In 2022, the number of registered voters hit the threshold for an election; however, no one qualified for seats 4 & 5. Which seats will be on the ballot next year? I want to make sure our office has provided the information needed for a person to seek the position.

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

Lisa Lewis
Supervisor of Elections

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

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations FY 2023 Nos. 113 - 119

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 113
4/14/2023

Item		
No.	Payee	Invoice#	FY 2023	

1	
PFM Group Consulting
District Management Fee: April 2023	

DM-04-2023-42	

$  1,250.00	
				
		TOTAL	$ 1,250.00	

//

Secretary	Chairman

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

PIONEER
CO MMUNITY	D EVELOP  MENT  DISTRICT

Payment Authorization No. 114
4/20/2023

Item No.	
Payee	
Invoice#	
FY 2023	

1	
City of Port Orange (paid online)
6258 S Williamson Blvd; 03/05/23-04/04/23 6282 S Williamson Blvd; 03/05/23-04/04/23	
Acct. 169455-27281
Acct. 169455-40265	
$	160.41
$	320.84	
2	VerdeGo
Landscaping Maintenance: March 2023 Irrigation Repairs: February 2023	
10972
11180	
$14,669.18
$	960.00	

TOTAL	$16,110.43

  //��	
Secretary	Chai

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

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 115
5/11/2023

Item		
No.	Payee	Invoice#	FY 2023	

1	
FPL (paid online)
6282 S WILLIAMSON BLVD# IRR; 04/04/23-05/03/23	

Acct. 17765-73188	

$	32.84	
	6401 S WILLIAMSON BLVD# GATE; 04/04/23-05/03/23	Acct. 33405-24390	$	77.61	
	6282 S WILLIAMSON BLVD# PMP; 04/04/23-05/03/23	Acct. 85107-09515	$	422.40	
2	VerdeGo			
	Landscaping Maintenance: April 2023	11216	$14,669.18	
				
		TOTAL	$15,202.03	

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 116
5/18/2023

Item		
No.	Payee	Invoice#	FY 2023		

1	
City of Port Orange (paid online)
6258 S Williamson Blvd; 04/04/23-05/04/23	

Acct. 169455-27281	

$	160.41		
	6282 S Williamson Blvd; 04/04/23-05/04/23	Acct. 169455-40265	$	320.84		
2	Daytona Beach News-Journal				
	Legal Advertising on 04/10/23 (Ad: 8645881)	5555252	$	258.12		
					
		TOTAL	$	739.37		

J/�	�

Secretary	Chairman

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 117
5/25/2023

Item		
No.	Payee	Invoice#	FY 2023	

1	
PFM Group Consulting
District Management Fee: May 2023	

DM-05-2023-42	

$  1,250.00	
2	VerdeGo
Landscaping Maintenance: May 2023	
11474	
$ 14,669.18	
				
		TOTAL	$15,919.18	

C	irman

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 118
6/6/2023

Item				
No.	Payee	Invoice#	FY 2023	

1	
Kutak Rock
General Counsel Through 04/30/2023	

3225818	

$	480.00	
2	VGlobalTech			
	Quarter 4 ADA Audit	4558	$	300.00	
	Monthly Website Fee: May 2023	5030	$	110.00	
		
Subtotal	
$	890.00	
		TOTAL	$	890.00	

//

Secretary

PIONEER
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 119
6/8/2023

Item				
No.	Payee	Invoice#	FY 2023	

1	
PFM Group Consulting			
	Postage: Apr 2023	OE-EXP-05-2023-42	$	1.20	
2	VGlobalTech			
	Monthly Website Fee: Feb 2023	4757	$	110.00	
	Monthly Website Fee: Mar 2023	4829	$	110.00	
	Monthly Website Fee: Apr 2023	4969	$	110.00	
	Quarter 1 ADA Audit	4903	$	300.00	
	Quarter 3 ADA Audit	4330	$	300.00	
		
Subtotal	
$	931.20	
		TOTAL	$	931.20	

//

Secretary

PIONEER
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Pioneer Community Development District
Statement of Financial Position As of 6/30/2023

	General Fund		Construction Fund		Total	

Assets					
Current Assets						
General Checking Renasant	$407,113.86				$407,113.86	
Assessments Receivable	48,597.93				48,597.93	
Total Current Assets	$455,711.79		$0.00		$455,711.79	
Total Assets	$455,711.79		$0.00		$455,711.79	

Liabilities and Net Assets					
Current Liabilities						
Accounts Payable	$18,915.37				$18,915.37	
Deferred Revenue	48,597.93				48,597.93	
Total Current Liabilities	$67,513.30		$0.00		$67,513.30	
Total Liabilities	$67,513.30		$0.00		$67,513.30	

Net Assets

Net Assets, Unrestricted	$3,361,792.85					$3,361,792.85	
Current Year Net Assets, Unrestricted	(181,696.00)					(181,696.00)	
Net Assets - General Government	(2,855,932.43)					(2,855,932.43)	
Current Year Net Assets - General Government	64,034.07					64,034.07	
Total Net Assets	$388,198.49		$0.00			$388,198.49	
							
Total Liabilities and Net Assets	$455,711.79		$0.00			$455,711.79	

Pioneer Community Development District
Statement of Activities As of 6/30/2023

General Fund	Construction Fund	Total

Revenues						
On-Roll Assessments	$94,266.91				$94,266.91	
Off-Roll Assessments	146,362.02				146,362.02	
Inter-Fund Transfers In	(181,696.00)				(181,696.00)	
Other Income & Other Financing Sources			$147,344.00		147,344.00	
Inter-Fund Transfers In			181,696.00		181,696.00	
Total Revenues	$58,932.93		$329,040.00		$387,972.93	

Expenses						
Public Official Insurance	$3,147.00				$3,147.00	
District Management	11,250.00				11,250.00	
District Counsel	2,329.00				2,329.00	
Assessment Administration	5,000.00				5,000.00	
Audit	3,400.00				3,400.00	
Legal Advertising	1,507.08				1,507.08	
Miscellaneous Office & Admin	29.95				29.95	
Web Site Maintenance	1,780.00				1,780.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	2,573.02				2,573.02	
Water- Reclaimed	3,850.97				3,850.97	
General Insurance	4,089.00				4,089.00	
Landscaping Maintenance & Material	134,838.84				134,838.84	
Contingency	2,625.00				2,625.00	
Capital Expenditures			$329,040.00		329,040.00	
Total Expenses	$176,594.86		$329,040.00		$505,634.86	

Other Revenues (Expenses) & Gains (Losses)						
Total Other Revenues (Expenses) & Gains (Losses)	$0.00		$0.00		$0.00	

Change In Net Assets	
($117,661.93)		
$0.00		
($117,661.93)	

Net Assets At Beginning Of Year	
$505,860.42		
$0.00		
$505,860.42	

Net Assets At End Of Year	

$388,198.49		

$0.00		

$388,198.49	

Pioneer Community Development District
Budget to Actual
For the Period Ending 6/30/2023

Year To Date
Actual	Budget	Variance		FY 2023 Adopted Budget

Revenues

Assessments	$	240,628.93		$	216,918.75		$	23,710.18	$ 289,225.00	
Net Revenues	$	240,628.93		$	216,918.75		$	23,710.18	$ 289,225.00	

General & Administrative Expenses

Public Official Insurance	$	3,147.00		$	2,469.75		$	677.25		$	3,293.00	
District Management	11,250.00		11,250.00		-		15,000.00	
Engineering	-		3,750.00		(3,750.00)		5,000.00	
District Counsel	2,329.00		3,750.00		(1,421.00)		5,000.00	
Audit	3,400.00		2,775.00		625.00		3,700.00	
Assessment Administration	5,000.00		3,750.00		1,250.00		5,000.00	
Legal Advertising	1,507.08		1,875.00		(367.92)		2,500.00	
Bank Fees	-		375.00		(375.00)		500.00	
Office Misc(Travel, postage, supplies, copies, etc.)	29.95		562.50		(532.55)		750.00	
Electric	2,573.02		1,275.00		1,298.02		1,700.00	
Landscape Maintenance - Boulevard	134,838.84		151,147.50		(16,308.66)		201,530.00	
Pond Maintenance - Boulevard	-		9,000.00		(9,000.00)		12,000.00	
Web Site Maintenance	1,780.00		1,890.00		(110.00)		2,520.00	
Dues, Licenses, and Fees	175.00		131.25		43.75		175.00	
O&M Contingency	2,625.00		15,207.75		(12,582.75)		20,277.00	
Water- Reclaimed	3,850.97		4,500.00		(649.03)		6,000.00	
General Insurance	4,089.00		3,210.00		879.00		4,280.00	
Total General & Administrative Expenses	$	176,594.86		$	216,918.75		$	(40,323.89)		$ 289,225.00	

Total Expenses	
$	
176,594.86	
$	
216,918.75	
$	
(40,323.89)	
$	
289,225.00	

Other Income (Expense)

Interest Income	$	-	$	-	$	-	$	-	
Total Other Income (Expense)	$	-	$	-	$	
-	$	-	
Net Income (Loss)	$	64,034.07		$	-		$	64,034.07		$	-