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

The meeting of the Board of Supervisors of the Pioneer Community Development District will be held on Monday, April 20, 2026, 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: 2538 286 6774 #

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]
Nomination for Vacant Seat 5 (Term Expires November 2026)
Consideration of Resolution 2026-01, Adopting Goals, Objectives and Performance Measures and Standards
Ratification of the Fiscal Year 2025 Performance Measures and Standards Reporting Form
Consideration of Resolution 2026-02, Election of Officers Consideration of Resolution 2026-03, General Election

1.
2.

3.

4.
5.

General Business Matters

6.
7.

Consideration of Minutes of the July 22, 2025, Board of Supervisors’ Meeting Consideration of Resolution 2026-04, Approving a Preliminary Budget for Fiscal Year 2027, and Setting a Public Hearing Date [Suggested Date, July 20, 2026]
Ratification of the Fiscal Year 2025 Auditor Engagement Letter with Grau & Associates Ratification of Payment Authorizations Nos. 188 – 217

8.
9.

10. Review of District Financial Statements

Other Business



Staff Reports
District Counsel
District Engineer
District Manager



Next Meeting: July 20, 2026



Supervisors Requests & Comments

Adjournment

Pioneer Community Development District

Nomination for Vacant Seat 5
(Term Expires November 2026)

Pioneer Community Development District

Consideration of Resolution 2026-01,
Adopting Goals, Objectives and Performance Measures and Standards

RESOLUTION 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER
COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified
as Chapter 2024-136, Laws of Florida (“HB 7013”) and creating Section 189.0694, Florida Statutes; and

WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning
October 1, 2024, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, the District Manager has prepared the attached goals, objectives, and
performance measures and standards and presented them to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests
of the District to adopt by resolution the attached goals, objectives and performance measures and standards.

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

SECTION 1.

The recitals so stated are true and correct and by this reference are

incorporated into and form a material part of this Resolution.

SECTION 2.

The District Board of Supervisors hereby adopts the goals, objectives and

performance measures and standards as provided in Exhibit A. The District Manager shall take
all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

SECTION 3.

If any provision of this resolution is held to be illegal or invalid, the other

provisions shall remain in full force and effect.

SECTION 4.

This resolution shall become effective upon its passage and shall remain in

effect unless rescinded or repealed.

1

PASSED AND ADOPTED this 20th day of APRIL 2026.

ATTEST:

PIONEER COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

Chairman, Board of Supervisors

Exhibit A: Performance Measures/Standards and Annual Reporting

2

Exhibit A:
Goals, Objectives and Annual Reporting Form

Performance Measures/Standards & Annual Reporting Form

October 1, 2025 – September 30, 2026

1. Community Communication and Engagement Goal 1.1: Public Meetings Compliance
Objective: Hold at least two regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of two board meetings were held during the Fiscal Year. Achieved: Yes  No 

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes  No 

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records. Standard: 100% of monthly website checks were completed by District Management. Achieved: Yes  No 

2. Financial Transparency and Accountability Goal 2.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes  No 

Goal 2.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes  No 

Goal 2.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes  No 

Chair/Vice Chair:	
Print Name:	

Date:	

District Manager:	
Print Name:	

Date:	

Pioneer Community Development District

Ratification of the Fiscal Year 2025 Performance Measures and Standards
Reporting Form

Pioneer Community Development District
Goals, Objectives and Annual Repmting Form
Performance Measm·es/Standards &
Annual Reporting Form
October 1, 2024 - September 30, 2025

I. Community Communication and Engagement Goal 1.1: Public Meetings Compliance
Objective: Hold ateleast two regulareBoard of Supervisor meetings per yearetoe
conduct CDD related business andediscuss communityeneeds.e
Measurement: Number of public board meetings held annually as evidenced bye meeting minuteseandelegaleadvertisements.
Standard: A mini¢um oftwo board meetings were held during the Fiscal Year.
Achieved: Yes IQ'NoeD
Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic conununication.
Standard: 100% ofmeetings were advertised with 7 days notice per statute on at least two mediums (i.e., ¢wspaper, CDD website, electronic conununications).
Achieved: Yes ISJ'No D
Goa! 1,3; Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes
and other public records are up to date as evidenced by District Management's records.

Standard: 100% oJ;monthly website checks were completed by District Management.

Achieved: Yes ifNo D

2. Financial Transparency and Accountability Goal 2,1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget
was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and postcMo the CDD website.
Achieved: Yes ifNo D

Pioneer Community Development District

Consideration of Resolution 2026-02,
Election of Officers

RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS,

the	PIONEER

COMMUNITY

DEVELOPMENT

DISTRICT

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

WHEREAS, pursuant to Section 190.006(6), Florida Statutes, as soon as practicable after each election or appointment to the Board of Supervisors (the “Board”), the Board shall organize by electing one of its members as chair and by electing a secretary, and such other officers as the Board may deem necessary.

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

Section 1.

 	

is elected Chair.

Section 2.

 	

is elected Vice Chair.

Section 3.

 	

is elected Secretary.

 	

 	

is elected Assistant Secretary. is elected Assistant Secretary. is elected Assistant Secretary. is elected Assistant Secretary.

Section 4.

Amanda Lane	

is elected Treasurer.

Section 5.

Jennifer Glasgow	 Rick Montejano	 Verona Griffith	 Amy Champagne	

is elected as Assistant Treasurer. is elected as Assistant Treasurer. is elected as Assistant Treasurer. is elected as Assistant Treasurer.

Section 6.

All resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

Section 7.

This resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 20TH DAY of APRIL 2026

PIONEER COMMUNITY DEVELOPMENT DISTRICT

ATTEST

Secretary/Assistant Secretary

Chair/Vice-Chair

Pioneer Community Development District

Consideration of Resolution 2026-03,
General Election

RESOLUTION 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3)(A)(2)(c), FLORIDA STATUTES, AND INSTRUCTING THE VOLUSIA COUNTY

SUPERVISOR	OF	ELECTIONS	TO	CONDUCT DISTRICT’S GENERAL ELECTION

THE

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

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

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

Section 1.

The Board is currently comprised of the following individuals: Kelly

White, Andrew Hagan, James Stowers, and Richard Smith.

Section 2.

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

Seat	 Seat 1
Seat 2
Seat 3
Seat 4
Seat 5

Supervisor	 Kelly White
Andrew Hagan James Stowers Richard Smith Vacant

Term Expiration Date 11/2026
11/2028
11/2028
11/2026
11/2026

Section 3.

Seat

1, currently held by Kelly

White, Seat 4, currently held by

Richard Smith, and Seat 5 currently Vacant, are scheduled for the General Election in November 2026.

Section 4.

Members  of  the  Board  receive  $200  per  meeting  for  their

attendance and no Board member shall receive more than $4,800 per year.

Section 5.

The term of office for the individuals to be elected to the Board in

the November 2026 General Election is four years.

Section 6.

The new Board members shall assume office on the second

Tuesday following their election.

1

Section 7.

The District hereby instructs the Supervisor of Elections to conduct

the District’s General Elections on the ballot of the 2026 General Election. The District

understands that it will be responsible to pay for its proportionate share of the general

election cost and agrees to pay same within a reasonable time after receipt invoice from the Supervisor of Elections.

of

an

PASSED AND ADOPTED THIS 20TH DAY of APRIL 2026

PIONEER COMMUNITY DEVELOPMENT DISTRICT

ATTEST

Secretary/Assistant Secretary

Chair/Vice-Chair

2

Pioneer Community Development District

Consideration of Minutes of the July 22, 2025,
Board of Supervisors’ Meeting

MINUTES OF MEETING

PIONEER COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Tuesday, July 22, 2025, at 11:30 a.m.
2379 Beville Road, Daytona Beach, FL 32119.

Board Members present constituting a quorum:

Kelly White Terri Hanson James Stowers

Chairperson Assistant Secretary Assistant Secretary

Also present:

Venessa Ripoll Gazmin Kerr Jennifer Glasgow Kiara Cuesta Katie Buchanan

District Manager – PFM Group Consulting LLC ADM – PFM Group Consulting LLC
District Accountant – PFM Group Consulting LLC PFM Group Consulting LLC
District Counsel - Kutak Rock LLP

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

FIRST ORDER OF BUSINESS

Organizational Matters

Call to Order and Roll Call

Ms. Ripoll called to order at 11:37 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, Terri Hanson, and James Stowers.

Public Comment Period

There were no members of the public present.

Nomination for Vacant Seat 5 (Term Expires November 2026)

This item was tabled.

Administer Oath of Office to Newly Appointed Board Member to Seat 5

This item was tabled.

1 | P age 

Consideration of Resolution 2025-03, Election of Officers

This item was tabled.

SECOND ORDER OF BUSINESS

General Business Matters

Consideration of Minutes of the

April

21,

2025,	Board	of

Supervisors’ Meeting

The Board reviewed the minutes.

Review & Acceptance of Fiscal Year 2024 Audit Report

The Board reviewed the report.

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments

c.

Consideration

of

Resolution

2025-04,

Adopting the Fiscal Year

2026

Budget

and

Appropriating Funds

Ms. Ripoll noted the budget is the same as previously reviewed by the Board at the Proposed Budget Meeting.

2 | P age 

On MOTION by Mr. Stowers, seconded by Ms. Hanson, with all in favor, the Board Opened the Public Hearing on the Adoption of the District’s Annual Budget.

On MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board Accepted the Fiscal Year 2024 Audit Report.

On MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board Accepted the Minutes of April 21, 2025, Board of Supervisors’ Meeting.

There were no public comments.

Ms. White noted the budget overall has remained flat and there has been a carry forward. Assessments are increasing as the surplus is deteriorating.

Consideration of Resolution 2025-05, Levying O&M Assessments and Certifying an Assessment Roll

Consideration of Resolution 2025-06, Adopting the Annual Meeting Schedule for Fiscal Year 2025-2026

Ms. Ripoll reviewed the Annual Meeting Schedule. The January meeting was moved to January 26, 2026.

Letter	from	the	Supervisor	of Elections, Volusia County

Ms. Ripoll noted that as of April 15, 2025, there are 546 registered voters in the Pioneer Community Development District per the Letter from the Supervisor of Elections, Volusia County.

3 | P age 

On MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board Accepted Resolution 2025-06, Adopting the Annual Meeting Schedule for Fiscal Year 2025-2026, with the January Meeting date being moved to January 26, 2626.

On MOTION by Ms. White, seconded by Ms. Hanson, with all in favor, the Board Approved Resolution 2025-05, Levying O&M Assessments and Certifying an Assessment Roll.

On MOTION by Mr. Stowers, seconded by Ms. Hanson, with all in favor, the Board Approved Resolution 2025-04, Adopting the Fiscal Year 2026 Budget and Appropriating Funds.

On MOTION by Ms. White, seconded by Ms. Hanson, with all in favor, the Board Closed the Public Hearing on the Adoption of the District’s Annual Budget.

Ratification

of

Payment

Authorizations Nos. 159 – 187

Ms. Ripoll noted these are contractual obligations that have already been signed by the Chair and need to be ratified by the Board.

There was brief discussion regarding payment authorization No. 185. It was noted that it had been signed by the Chair.

Review

of

District

Financial

Statements

The Board reviewed the financial statements as of May 2025.

There was brief discussion regarding the “due to other funds” line. It was noted these are funds associated with capital projects.

THIRD ORDER OF BUSINESS

Other Business

Staff Reports

District Counsel – No report.

District Engineer – No report.

District Manager –
Designations by Secretary Related to Public Records
Ms. Ripoll noted there needs to be a designation for the Custodian of Public Records.

4 | P age 

On MOTION by Ms. Hanson, seconded by Ms. White, with all in favor, the Board accepted the District Financials Statement for May 2025.

On MOTION by Ms. Hanson, seconded by Mr. Stowers, with all in favor, the Board ratified Payment Authorizations Nos. 159 – 187.

On MOTION by Ms. White, seconded by Ms. Hanson, with all in favor, the Board Accepted the Letter from the Supervisor of Elections, Volusia County.

FOURTH ORDER OF BUSINESS

Audience

Comments

and

Supervisors Requests

There were no additional comments at this time.

FIFTH ORDER OF BUSINESS

Adjournment

There was no other business to discuss.

Secretary/Assistant Secretary

Chairperson/Vice Chairperson

5 | P age 

On MOTION by Ms. White, seconded by Ms. Hanson, with all in favor, the July 22, 2025, Board of Supervisors’ Meeting of the Pioneer CDD was adjourned at 11:45 a.m.

On MOTION by Ms. White, seconded by Ms. Hanson, with all in favor, the Board Designated Ms. Ripoll as the Custodian of Public Records.

Pioneer Community Development District

Consideration of Resolution 2026-04, Approving a Preliminary Budget for Fiscal Year
2027, and Setting a Public Hearing Date

RESOLUTION 2026-04
[FY 2027 BUDGET APPROVAL RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PIONEER COMMUNITY
DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2027; SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY
2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Pioneer Community Development District (“District”) prior to June 15, 2026, the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, the Board now desires to set the required public hearing on the Proposed Budget.

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

1.

PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as Exhibit A is

hereby approved preliminarily.

2.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION.	A public hearing on said

approved Proposed Budget is hereby declared and set for the following date, time, and location, and
District staff is directed to provide notice of the same in accordance with Florida law:

DATE:
TIME: LOCATION:

	, 2026

3.

TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT; POSTING OF PROPOSED

BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the
applicable local general-purpose government(s) at least 60 days prior to its adoption, and (ii) post the approved Proposed Budget on the District’s website in accordance with Chapter 189, Florida Statutes.

4.

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

PASSED AND ADOPTED THIS 	 DAY OF 	, 2026.

ATTEST:

PIONEER COMMUNITY DEVELOPMENT
DISTRICT

Secretary / Assistant Secretary

Chair/Vice Chair, Board of Supervisors

Exhibit A: Proposed Budget

1

Exhibit A
FY 2027 Proposed Budget

2

Pioneer CDD
FY27 Proposed Budget

PFM Management Services LLC
3501 Quadrangle Blvd Suite 270
Orlando, FL 32817
407-723-5900

EXHIBIT A
Pioneer Community Development District
Proposed Fiscal Year 2027 Annual Operations & Maintenance Budget

Actual Through 2/28/25

Anticipated March - Sept

Anticipated FY 2026 Total

Adopted FY 2026 Budget

Proposed FY 2027 Budget

Revenues
On Roll Assessments Off Roll Assessments Carry Forward
Net Revenues

$

185,139.31
47,778.16
-

$

- 47,778.15
-

$

185,139.31
95,556.31
-

$

183,686.69
95,556.31
-

$

183,686.69
95,556.31
7,823.93

$

232,917.47

$

47,778.15

$

280,695.62

$

279,243.00

$

287,066.93

General & Administrative Expenses
Supervisor Fees
Public Official Insurance District Management Engineering
District Counsel Audit
Tax Document Preparation Fee Assessment Administration Legal Advertising
Bank Fees
Office Misc(Travel, postage, supplies, copies, etc.) Electric
Landscape Maintenance - Boulevard Mulch
Web Site Maintenance Dues, Licenses, and Fees
O&M Contingency (R&M, Irrigation Repairs and Storm Clean up) Water- Reclaimed
General Insurance Crime Insurance
Total General & Administrative Expenses

$

- 3,607.00
6,875.00
-
-
- 12.60
5,000.00
91.00
- 0.74
696.01
62,165.67
- 925.00
175.00
143.68
2,120.24
4,688.00
-

$

-
- 9,625.00
1,458.33
2,500.00
4,000.00
-
- 875.00
145.83
437.50
1,392.02
128,700.52
23,000.00
1,775.00
- 9,856.32
3,710.42
-
-

- 3,607.00
16,500.00
1,458.33
2,500.00
4,000.00
12.60
5,000.00
966.00
145.83
438.24
2,088.03
190,866.19
23,000.00
2,700.00
175.00
10,000.00
5,830.66
4,688.00
-

$

1,200.00
3,828.00
16,500.00
2,500.00
2,500.00
4,000.00
20.00
5,000.00
1,500.00
250.00
750.00
5,000.00
189,344.00
23,000.00
2,700.00
175.00
10,000.00
5,500.00
4,976.00
500.00

$

1,200.00
4,328.40
16,500.00
2,500.00
2,500.00
4,200.00
20.00
5,000.00
1,000.00
200.00
100.00
3,000.00
188,617.93
23,000.00
2,700.00
175.00
20,000.00
5,900.00
5,625.60
500.00

$

86,499.94

$

187,475.95

$

273,975.89

$

279,243.00

$

287,066.93

Net Income (Loss)

$

146,417.53

$

(139,697.80)

$

6,719.73

$

-

$

-

1

Pioneer CDD
FY 2027 O&M Proposed Assessment Comparison

2026
O&M Assessment (Gross)

2027
O&M Assessment (Gross)

Unit Type

Increase / (Decrease)

Platted Lots

$

353.57

$

353.57

$

(0.00)

2

Pioneer Community Development District
Fiscal Year 2027

Budget Item Description

Revenues:

On-Roll Assessments

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

Off-Roll Assessments

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

Administrative Expenditures:

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Public Officials’ Insurance

Supervisors’ and Officers’ liability insurance

District Management

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Engineering

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

District Counsel

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

Assessment Administration

Page 1 of 3

3

Pioneer Community Development District
Fiscal Year 2027
The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Audit

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

Tax Document Preparation Fee

Annual 1099 processing is required to be electronically filed. These are the fee association with the electronic filing.

Legal Advertising

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

Bank Fees

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

Office Miscellaneous

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

Web Site Maintenance

Web site maintenance fee.

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Electric

Electricity to maintain district property.

Reclaimed Water

Water used for irrigation

General Insurance

General liability insurance.

Crime Insurance

Crime insurance protects the District from financial loss due to theft, fraud, or other dishonest acts involving district funds or assets

Page 2 of 3

4

Pioneer Community Development District
Fiscal Year 2027

Landscape Maintenance & Material

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

Mulch

Landscaping mulch for maintenance of district grounds.

O&M Contingency

Other expenses incurred throughout the year.

Page 3 of 3

4

Pioneer Community Development District

Ratification of Fiscal Year 2025 Auditor
Engagement Letter with Grau & Associates

Pioneer Community Development District

Ratification of Payment Authorizations
Nos. 188 – 217

Pioneer Community Development District

Review of District Financial Statements

Pioneer CDD
February 2026 Financial Package

February 28, 2026

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
407-723-5900

Pioneer Community Development District
Statement of Financial Position As of 2/28/2026

General Fund

Debt Service
Fund

Construction
Fund

Long Term Debt
Group

Total

Assets

Current Assets
General Checking Renasant Assessments Receivable Due From Other Funds
Total Current Assets

$459,939.08
47,778.15

$459,939.08 47,778.15
181,805.00

$181,805.00

$507,717.23

$0.00

$181,805.00

$0.00

$689,522.23

Total Assets

$507,717.23

$0.00

$181,805.00

$0.00

$689,522.23

Liabilities and Net Assets

Current Liabilities Accounts Payable Due To Other Funds Deferred Revenue Accounts Payable
Total Current Liabilities

$16,253.99 181,805.00
47,778.15

$16,253.99 181,805.00
47,778.15
196,121.00

$196,121.00

$245,837.14

$0.00

$196,121.00

$0.00

$441,958.14

Total Liabilities

$245,837.14

$0.00

$196,121.00

$0.00

$441,958.14

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

$3,371,063.31 (3,255,600.75)
146,417.53

$3,371,063.31 (3,255,600.75)
146,417.53

Net Assets, Unrestricted
Total Net Assets

($14,316.00)

(14,316.00)

$261,880.09

$0.00

($14,316.00)

$0.00

$247,564.09

Total Liabilities and Net Assets

$507,717.23

$0.00

$181,805.00

$0.00

$689,522.23

1

Pioneer Community Development District
Statement of Activities As of 2/28/2026

General Fund

Debt Service
Fund

Construction
Fund

Long Term Debt
Group

Total

Revenues

On-Roll Assessments Off-Roll Assessments
Total Revenues

$185,139.31
47,778.16

$185,139.31
47,778.16

$232,917.47

$0.00

$0.00

$0.00

$232,917.47

Expenses

Public Officials' Insurance District Management Assessment Administration Tax Document Preparation Fee Legal Advertising Miscellaneous Office & Admin Web Site Maintenance
Dues, Licenses, and Fees Electric
Water- Reclaimed General Insurance
Landscaping Maintenance & Material Contingency
Total Expenses

$3,607.00 6,875.00
5,000.00
12.60
91.00
0.74
925.00
175.00
696.01
2,120.24
4,688.00
62,165.67
143.68

$3,607.00 6,875.00
5,000.00
12.60
91.00
0.74
925.00
175.00
696.01
2,120.24
4,688.00
62,165.67
143.68

$86,499.94

$0.00

$0.00

$0.00

$86,499.94

Other Revenues (Expenses) & Gains (Losses)

Total Other Revenues (Expenses) & Gains (Losses)

$0.00

$0.00

$0.00

$0.00

$0.00

Change In Net Assets

$146,417.53

$0.00

$0.00

$0.00

$146,417.53

Net Assets At Beginning Of Year

$115,462.56

$0.00

($14,316.00)

$0.00

$101,146.56

Net Assets At End Of Year

$261,880.09

$0.00

($14,316.00)

$0.00

$247,564.09

2

Pioneer Community Development District
Budget to Actual
For the Period Ending 2/28/2026

Year to Date

FY 2026
Adopted Budget

Percentage Spent

Actual

Budget

Variance

Revenues
On Roll Assessments Off Roll Assessments
Net Revenues

$

185,139.31
47,778.16

$

76,536.12
39,815.13

$

108,603.19
7,963.03

$

183,686.69
95,556.31

100.79%
50.00%

$

232,917.47

$

116,351.25

$

116,566.22

$

279,243.00

83.41%

General & Administrative Expenses
Supervisor Fees
Public Official Insurance District Management Engineering
District Counsel Audit
Tax Document Preparation Fee Assessment Administration Legal Advertising
Bank Fees
Office Misc(Travel, postage, supplies, copies, etc.) Electric
Landscape Maintenance - Boulevard Mulch
Web Site Maintenance Dues, Licenses, and Fees O&M Contingency
Water- Reclaimed General Insurance Crime Insurance
Total General & Administrative Expenses

$

- 3,607.00
6,875.00
-
-
- 12.60
5,000.00
91.00
- 0.74
696.01
62,165.67
- 925.00
175.00
143.68
2,120.24
4,688.00
-

$

500.00
1,595.00
6,875.00
1,041.67
1,041.67
1,666.67
8.33
2,083.33
625.00
104.17
312.50
2,083.33
78,893.33
9,583.33
1,125.00
72.92
4,166.67
2,291.67
2,073.33
208.33

$

(500.00)
2,012.00
- (1,041.67)
(1,041.67)
(1,666.67)
4.27
2,916.67
(534.00)
(104.17)
(311.76)
(1,387.32)
(16,727.66)
(9,583.33)
(200.00)
102.08
(4,022.99)
(171.43)
2,614.67
(208.33)

$

1,200.00
3,828.00
16,500.00
2,500.00
2,500.00
4,000.00
20.00
5,000.00
1,500.00
250.00
750.00
5,000.00
189,344.00
23,000.00
2,700.00
175.00
10,000.00
5,500.00
4,976.00
500.00

0.00%
94.23%
41.67%
0.00%
0.00%
0.00%
63.00%
100.00%
6.07%
0.00%
0.10%
13.92%
32.83%
0.00%
34.26%
100.00%
1.44%
38.55%
94.21%
0.00%

$

86,499.94

$

116,351.25

$

(29,851.31)

$

279,243.00

30.98%

Total Expenses

 $	86,499.94 

 $ 116,351.25 

 $	(29,851.31)

 $ 279,243.00 

Net Income (Loss)

$  146,417.53

$

-

$  146,417.53

$

-

3

Pioneer Community Development District

Staff Reports