VISTA COMMUNITY DEVELOPMENT
DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING OCTOBER 5, 2023
10:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.vistacdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA VISTA
COMMUNITY DEVELOPMENT DISTRICT
2100 Emerald Dunes Drive West Palm Beach, FL 33411
REGULAR BOARD MEETING
October 5, 2023
10:00 a.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
September 11, 2023 Regular Board Meeting & Public Hearing…	Page 2
Old Business
New Business
Consider Resolution No. 2023-06 – Adopting a Fiscal Year 2022/2023 Amended Budget…	Page 6
Consider and Approve Auditor Renewal Option – Grau & Associates…	Page 11
Administrative Matters
Board Members Comments
Adjourn

9/25/23, 8:16 AM	Notice

Publication Date 2023-09-25

Subcategory Miscellaneous Notices

VISTA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Vista Community DevelopmentDistrict will hold Regular Meetings at 2100 Emerald Dunes Drive, West Palm Beach, Florida 33411 at10:00 a.m. on the following dates:
October 5, 2023
November 2, 2023
December 7, 2023
January 4, 2024
February 1, 2024
March 7, 2024
April 4, 2024
May 2, 2024
June 6, 2024
July 11, 2024
August 1, 2024
September 5, 2024
The purpose of the meetings is to conduct all business coming before the Board. Meetings are open tothe public and will be conducted in accordance with the provisions of Florida law. Copies of theAgendas for any of the meetings may be obtained from the Districts website or by contacting theDistrict Manager at (561) 630- 4922 and/or toll free at 1-877-737-4922 prior to the date of the particularmeeting.
From time to time one or more Supervisors may participate by telephone; therefore a speaker telephonewill be present at the meeting location so that Supervisors may be fully informed of the discussionstaking place.
Meetings may be continued as found necessary to a time and place specified on therecord.
If any person decides to appeal any decision made with respect to any matter considered at thesemeetings, such person will need a record of the proceedings and such person may need to ensure thata verbatim record of the proceedings is made at his or her own expense and which record includes thetestimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring specialaccommodations or an interpreter to participate at any of these meetings should contact the DistrictManager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the dateof the particular meeting.
Meetings may be cancelled without advertised notice. VISTA COMMUNITY DEVELOPMENT DISTRICT
www.vistacdd.org
September 25, 2023 9301462

https://floridapublicnotices.com/notices/10496581

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VISTA COMMUNITY DEVELOPMENT DISTRICT PUBLIC HEARING & REGULAR BOARD MEETING SEPTEMBER 11, 2023

CALL TO ORDER

District Manager Jason Pierman called the September 11, 2023, Regular Board Meeting of the Vista Community Development District (the “District”) to order at 10:15 a.m. at 2100 Emerald Dunes Drive, West Palm Beach, Florida 33411.

PROOF OF PUBLICATION

Mr. Pierman presented proof of publication that notice of the Regular Board Meeting had been published in The Palm Beach Post on August 25, 2023, and September 1, 2023, as legally required.

ESTABLISH A QUORUM

Mr. Pierman determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting: Chairman Kenneth R. Green and Supervisors Yves Corioland and Maxine Matses.

Staff in attendance were: District Manager Jason Pierman of Special District Services, Inc.; and General Counsel Scott Cochran of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

ADDITIONS OR DELETIONS TO THE AGENDA

Mr. Pierman noted that, prior to the start of the meeting, he had administered the Oath of Office to Ms. Matses, and the Board must now hold officer elections, because there is a new member of the Board.

Following discussion, a motion was made by Ms. Matses, seconded by Mr. Green and unanimously passed electing the following slate of officers:

Chair: Kenneth Green Vice Chair: Lesley Rey
Assistant Secretary: Yves Corioland Assistant Secretary: Maxine Matses Secretary/Treasurer: Jason Pierman

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
June 14, 2023, Special Board Meeting

Mr. Pierman presented the minutes of the June 14, 2023l, Special Board Meeting and asked if there were any changes.

There being one, a motion was made by Mr. Green, seconded by Mr. Corioland and unanimously passed approving the minutes of the June 14, 2023, Special Board Meeting, as presented.

OLD BUSINESS

There were no Old Business items to come before the Board.

NEW BUSINESS
Consider Resolution No. 2023-02– Resetting Public Hearing Date to Adopt a Fiscal Year 2022/2023 Final Budget

Mr. Pierman presented Resolution No. 2023-02, entitled:

RESOLUTION NO. 2023-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION NO. 2023-01; AMENDING THE DATE AND TIME FOR THE PUBLIC HEARING TO CONSIDER THE FISCAL YEAR 2023/2024 FINAL BUDGET AND ASSESSMENTS AND AUTHORIZING THE SECRETARY AND DISTRICT MANAGER TO TAKE CERTAIN ACTIONS TO ACCOMPLISH THE INTENT OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Mr. Green, seconded by Mr. Corioland and passed unanimously adopting Resolution No. 2023-02, as presented.

Consider Resolution No. 2023-03 – Adopting a Fiscal Year 2023/2024 Meeting
Schedule

Resolution No. 2023-03 was presented, entitled:

RESOLUTION NO. 2023-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2023/2024 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Mr. Green, seconded by Mr. Corioland and passed unanimously adopting Resolution No. 2023-03, as presented.

Consider Resolution No. 2023-04 – Adopting a Fiscal Year 2023/2024 Final Budget

Resolution No. 2023-04 was presented, entitled:

RESOLUTION 2023-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR THE APPOINTMENT OF A RECORDS MANAGEMENT LIAISON OFFICER; PROVIDING THE DUTIES OF THE RECORDS MANAGEMENT LIAISON OFFICER; ADOPTING A RECORDS RETENTION POLICY; DETERMINING THE ELECTRONIC RECORD TO BE THE OFFICIAL RECORD; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.

A motion was made by Mr. Corioland, seconded by Mr. Green and passed unanimously adopting Resolution No. 2023-04, as presented.

Discussion Regarding Required Ethics Training

Messrs. Pierman and Cochran explained that, beginning in 2024, Board Members would be required to complete four hours of State ethics training each year. More information will be provided closer to the end of the year.

The Regular Board Meeting was then recessed and the Public Hearing was opened.

PUBLIC HEARING
Proof of Publication

Mr. Pierman presented proof of publication that notice of the Public Hearing had been published in The Palm Beach Post on August 25, 2023, and September 1, 2023, as legally required.

Receive Public Comment on Fiscal Year 2023/2024 Final Budget

Mr. Pierman noted that there were no members of the public in attendance.

Consider Resolution No. 2023-05 – Adopting a Fiscal Year 2023/2024 Final Budget

Resolution No. 2023-05 was presented, entitled:

RESOLUTION NO. 2023-05

A RESOLUTION OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT ADOPTING A FISCAL YEAR 2023/2024 BUDGET.

A motion was made by Mr. Corioland, seconded by Mr. Green and passed unanimously adopting Resolution No. 2023-05, as presented.

The Public Hearing was then closed and the Regular Board Meeting was reconvened.

ADMINISTRATIVE MATTERS

Mr. Pierman noted that the next meeting would be held on October 5, 2023.

BOARD MEMBER COMMENTS

There were no comments from the Board Members.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Mr. Green, seconded by Ms. Matses and unanimously passed adjourning the Regular Board Meeting at 10:37 a.m.

Secretary/Assistant Secretary	Chair/Vice-Chair

RESOLUTION NO. 2023-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2022/2023 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Vista Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

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

Section 1.  The Amended Budget for Fiscal Year 2022/2023 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 10th day of October, 2023.

ATTEST:	VISTA
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Vista
Community Development District

Amended Final Budget For Fiscal Year 2022/2023
October 1, 2022 - September 30, 2023

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

AMENDED FINAL BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET
10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 8/31/23	
O & M Assessments	52,812	53,033	53,033	
Debt Assessments	369,175	369,177	369,177	
Other Revenues	0	0	0	
Interest Income	240	3,397	3,297	
				
TOTAL REVENUES	$	422,227	$	425,607	$	425,507	
				
EXPENDITURES				
Engineering/Inspections	2,500	2,500	0	
Management	21,108	21,108	19,349	
Legal	8,000	8,000	5,467	
Assessment Roll	6,000	6,000	0	
Audit Fees	3,600	3,600	3,600	
Arbitrage Rebate Fee	650	650	650	
Insurance	6,100	6,134	6,134	
Legal Advertisements	1,250	1,250	887	
Miscellaneous	625	325	60	
Postage	225	75	63	
Office Supplies	350	200	140	
Dues & Subscriptions	175	175	175	
Trustee Fee	4,025	4,023	4,023	
Continuing Disclosure Fee	1,000	1,000	1,000	
Website Management	2,000	2,000	1,833	
				
TOTAL EXPENDITURES	$	57,608	$	57,040	$	43,381	
				
REVENUES LESS EXPENDITURES	$	364,619	$	368,567	$	382,126	
				
Bond Payments	(347,025)	(351,257)	(351,257)	
				
BALANCE	$	17,594	$	17,310	$	30,869	
				
County Appraiser & Tax Collector Fee	(8,439)	(4,976)	(4,976)	
Discounts For Early Payments	(16,880)	(16,428)	(16,428)	
				
EXCESS/ (SHORTFALL)	$	(7,725)	$	(4,094)	$	9,465	
				
Carryover From Prior Year	7,725	7,725	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	3,631	$	9,465	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACTIVITY	
FUND BALANCE AS OF 9/30/23	

$110,511	
($4,094)	
$106,417	

Notes
Carryover From Prior Year Of $7,725 was used to reduce Fiscal Year 2022/2023 Assessments.
$9,850 Of Fund Balance To Be Used To Reduce 2023/2024 Assessments.

AMENDED FINAL BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET
10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 8/31/23	
Interest Income	25	15,752	15,752	
NAV Tax Collection	347,025	351,257	351,257	
Total Revenues	$	347,050	$	367,009	$	367,009	
				
EXPENDITURES				
Principal Payments	160,000	160,000	160,000	
Interest Payments	187,050	191,350	191,350	
Transfer To Construction Fund	0	12,000	8,364	
Total Expenditures	$	347,050	$	363,350	$	359,714	
				
ExFess/ (SKortfall)	$	-	$	3,659	$	7,295	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACTIVITY	
FUND BALANCE AS OF 9/30/23	

$394,515	
$3,659	
$398,174	

Notes
Reserve Fund Balance = $240,300*. Revenue Fund Balance = $157,874*.
Revenue Fund Balance To Be Used To Make 11/1/2023 Interest Payment Of $91,375.
* Approximate Amounts

Series 2006 Bond Information		
Original Par Amount =	$5,170,000	Annual Principal Payments Due 	
Interest Rate =	5.38%	May 1st	
Issue Date =	November 2006	Annual Interest Payments Due 	
Maturity Date =	May 2037	May 1st & November 1st	
Par Amount As Of 9/30/23 =	$3,400,000		

October 5, 2023

RE: Vista Community Development District Auditor Renewal

At the March 4, 2021 Vista Community Development District Board Of Supervisors meeting, the firm of Grau & Associates was selected to perform the 9-30-2020, 9-30-2021 and 9-30-2022 year end audits of the District with an option to perform the 9-30-2023 and 9-30-2024 audits.

The fees for the 9-30-2020 audit were $3,400. The fees for the 9-30-2021 audit were
$3,500. And the fees for the 9-30-2022 audit were $3,600. The proposed fee for the 9- 30-2023 audit is $3,700, which is the budgeted amount for audit fees for Fiscal Year 2023/2024. And the proposed fee for the 9-30-2024 audit is $3,800.

Management is pleased with the professionalism and the competence of the Grau & Associates partners and staff; therefore management recommends that the Board approve the renewal option for the Fiscal Year Ending 9-30-2023 and 9-30-2024 audits for Grau & Associates.

Special District Services, Inc.