VISTA COMMUNITY DEVELOPMENT
DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING MARCH 5, 2026
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
March 5, 2026
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
November 19, 2025 Special Board Meeting…	Page 2
Old Business
New Business
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2026/2027 Proposed Budget…	Page 5
Consider Approval of Attorneys Fee Adjustment – Billing Cochran	Page 12
Administrative Matters
Board Member Comments
Adjourn

AFFIDAVIT OF PUBLICATION

LOCALiQ
The Gainesville Sun I The Ledger Daily Commercial I Ocala StarBanner News Chief I Herald-Tribune
News Herald I The Palm Beach Post Northwest Florida Daily News

PO Box 631244 Cincinnati, OH 45263-1244

VISTA COMMUNITY DEVELOPMENT DISTRICT

Laura Archer Vista Cdd
250 I BURNS RD STEA
PALM BEACH GARDENS FL 334105207

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the Palm Beach Post, published in Palm Beach County, Florida; that the attached copy of advertisement, being a Govt Public Notices, was published on the publicly accessible website of Palm Beach County, Florida, or in a newspaper by print in the issues of, on:

09/10/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

erk

Subscribed and sworn to before me, by the legal clerk, who is personally knqwn to me, on 09/10/2025

Notary,�!, C�rown
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Publication Cost:	$224.48	
Tax Amount:	$0.00	
Payment Cost:	$224.48	
Order No:	11641978	
Customer No:	730542	
PO#:		

My commission expires

# of Copies: 1

THIS IS NOT AN INVOICE!
Please do 110/ 11se !his form for payme11/ remilla11ce.

FISCAL YEAR 2025/2026 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the
Board of Supervisors of the Vista Community Development District will hold Regular Meetings at 2100 Emerald Dunes Drive, West Palm Beach, Florida 33411 at 10:00 a.m. on the following dates:
October 2, 2025
November 6, 2025
December 4, 2025
February 5, 2026
March 5, 2026
April 2, 2026
May 7, 2026
June 4, 2026
July 2, 2026
August 6, 2026
September 3, 2026
The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meet-ings may be obtained from the District's website or by contacting the District Manager at (561) 630-
4922 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.
From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervi-sors may be fully informed of the discussions taking place. Meetings may be continued as found neces-sary to a time and place specified on the record.
If any person decides to appeal any
decision made with respect to any matter considered at these meet-ings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testi-mony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special
accommodations or an interpreter to participate at any of these meet-ings should contact the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled without advertised notice.
VISTA COMMUNITY DEVELOPMENT DISTRICT
www.vistacdd.org
#11641978  Septl0,2025

KONGMENG YANG
Notary Public State of Wisconsin

Page 1 of 1

VISTA COMMUNITY DEVELOPMENT DISTRICT SPECIAL BOARD MEETING
NOVEMBER 19, 2025

CALL TO ORDER
District Manager Jason Pierman called the November 19, 2025, Special Board Meeting of the Vista Community Development District (the “District”) to order at 9:32 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 November 12, 2025, 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 Lesley Rey and Yves Corioland.

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

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

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
August 7, 2025, Public Hearing & Regular Board Meeting

Mr. Pierman presented the minutes of the August 7, 2025, Public Hearing & Regular Board Meeting and asked if there were any changes.

There being none, a motion was made by Mr. Corioland, seconded by Ms. Rey and unanimously passed approving the minutes of the August 7, 2025, Public Hearing & Regular Board Meeting, as presented.

OLD BUSINESS
Discussion Regarding Parcel 6

Mr. Pierman noted that the District Board had taken all of the action needed, but they were awaiting sign off from the developer attorney before a requisition can be submitted.

NEW BUSINESS
Consider Resolution No. 2025-05– Adopting a Fiscal Year 2024/20/25 Amended Budget

Mr. Pierman presented Resolution No. 2025-05, entitled:
RESOLUTION NO. 2025-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Ms. Rey, seconded by Mr. Corioland and passed unanimously adopting Resolution No. 2025-05, as presented.

Consider Resolution No. 2025-06 – Goals and Objectives Annual Report
Resolution No. 2025-06 was presented, entitled:
RESOLUTION NO. 2025-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Ms. Rey, seconded by Mr. Corioland and passed unanimously adopting Resolution No. 2025-06, as presented.

AUDITOR SELECTION COMMITTEE
Ranking of Proposals/Consider Selection of an Auditor

Mr. Pierman explained that, at this time, it was in order for the Board to convene as the Auditor Selection Committee to review the results of the auditor selection criteria from the responding firms.

Mr. Pierman explained that Grau and Associates was the only respondent.

A motion was made by Ms. Rey, seconded by Mr. Corioland and unanimously passed recommending Grau and Associates, and recessing the Auditor Selection Committee and resuming the Regular Board Meeting.

Sitting as the Board, a motion was made by Mr. Corioland, seconded by Ms. Rey and unanimously passed accepting the recommendation of the Auditor Selection Committee and directing staff to enter into negotiations with the highest ranked firm.

ADMINISTRATIVE MATTERS

Mr. Pierman noted that the next meeting was scheduled for March 5, 2026.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.
ADJOURNMENT
There being no further business to come before the Board, a motion was made by Ms. Rey, seconded by Mr. Corioland and unanimously passed adjourning the Regular Board Meeting at 9:44 a.m.

Secretary/Assistant Secretary	Chair/Vice-Chair

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VISTA COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Vista Community Development District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2026/2027 has been prepared and considered by the Board.

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

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for 	, 2026 at 10:00 a.m. in the 2100 Emerald Dunes Drive, West Palm Beach, FL 33411, for the purpose of receiving public comments on the Proposed Fiscal Year 2026/2027 Budget.

PASSED, ADOPTED and EFFECTIVE this 5th day of March, 2026.

ATTEST:	VISTA
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Vista
Community Development District

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O & M Assessments	56,154	
Debt Assessments	365,754	
Other Revenues	0	
Interest Income	1,320	
		
TOTAL REVENUES	$	423,228	
		
EXPENDITURES		
Engineering/Inspections	2,500	
Management	23,640	
Legal	9,000	
Assessment Roll	6,000	
Audit Fees	3,700	
Arbitrage Rebate Fee	650	
Insurance	7,800	
Legal Advertisements	1,300	
Miscellaneous	500	
Postage	225	
Office Supplies	350	
Dues & Subscriptions	175	
Trustee Fee	4,025	
Continuing Disclosure Fee	1,000	
Website Management	2,000	
TOTAL EXPENDITURES	$	62,865	
		
REVENUES LESS EXPENDITURES	$	360,363	
		
Bond Payments	(343,809)	
		
BALANCE	$	16,554	
		
County Appraiser & Tax Collector Fee	(8,438)	
Discounts For Early Payments	(16,876)	
		
EXCESS/ (SHORTFALL)	$	(8,760)	
		
Carryover Balance From Prior Year	8,760	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED PROPOSED BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	

FISCAL YEAR 2024/2025
ACTUAL	

FISCAL YEAR 2025/2026
BUDGET	

FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
O & M Assessments	56,517	56,173	56,154	Expenditures Less Interest & Carryover/.94	
Debt Assessments	365,850	365,754	365,754	Bond Payments/.94	
Other Revenues	0	0	0		
Interest Income	4,864	1,200	1,320	Interest Projected At $110 Per Month	
					
TOTAL REVENUES	$	427,231	$	423,127	$	423,228		
					
EXPENDITURES					
Engineering/Inspections	7,750	2,500	2,500	No Change From 2025/2026 Budget	
Management	22,380	23,028	23,640	CPI Adjustment	
Legal	10,883	8,000	9,000	$1,000 Increase From 2025/2026 Budget	
Assessment Roll	6,000	6,000	6,000	As Per Contract	
Audit Fees	3,800	3,900	3,700	Accepted Amount Of 2025/2026 Ausit	
Arbitrage Rebate Fee	650	650	650	No Change From 2025/2026 Budget	
Insurance	6,858	7,300	7,800	FY 2025/2026 Expenditure Was $7,269	
Legal Advertisements	1,467	1,250	1,300	$50 Increase From 2025/2026 Budget	
Miscellaneous	86	550	500	$50 Decrease From 2025/2026 Budget	
Postage	77	225	225	No Change From 2025/2026 Budget	
Office Supplies	297	350	350	No Change From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	No Change From 2025/2026 Budget	
Trustee Fee	4,023	4,025	4,025	No Change From 2025/2026 Budget	
Continuing Disclosure Fee	1,000	1,000	1,000	No Change From 2025/2026 Budget	
Website Management	2,000	2,000	2,000	No Change From 2025/2026 Budget	
TOTAL EXPENDITURES	$	67,446	$	60,953	$	62,865		
					
REVENUES LESS EXPENDITURES	$	359,785	$	362,174	$	360,363		
					
Bond Payments	(348,815)	(343,809)	(343,809)	2027 P & I Payments Less Earned Interest	
					
BALANCE	$	10,970	$	18,365	$	16,554		
					
County Appraiser & Tax Collector Fee	(2,354)	(8,438)	(8,438)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(15,617)	(16,877)	(16,876)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(7,001)	$	(6,950)	$	(8,760)		
					
Carryover Balance From Prior Year	0	6,950	8,760	Carryover Balance From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(7,001)	$	-	$	-		

DETAILED PROPOSED DEBT SERVICE BUDGET
VISTA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	

Interest Income	
18,571	
1,200	
1,400	
Projected Interest For 2026/2027	

NAV Tax Collection	
348,815	
343,809	
343,809	
2027 P & I Payments Less Earned Interest	

Total Revenues	
$	367,386	
$	345,009	
$	345,209		

EXPENDITURES					

Principal Payments	
175,000	
185,000	
195,000	
Principal Payment Due In 2027	

Interest Payments	
173,613	
159,234	
149,009	
Interest Payments Due In 2027	

Transfer To Construction Fund	
32,709	
775	
1,200		

Total Expenditures	
$	381,322	
$	345,009	
$	345,209		

Excess/ (Shortfall)	
$	(13,936)	
$	-	
$	-		

Series 2006 Bond Information

Original Par Amount =	$5,170,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	5.375%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	November 2006			
Maturity Date =

Par Amount As Of 1/1/26 =	May 2037

$3,055,000			

Vista Community Development District Assessment Comparison

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
2022/2023	2023/2024	2024/2025	2025/2026	2026/2027	
  Assessment* 	  Assessment* 	  Assessment* 	  Assessment* 	 Projected Assessment* 	

O & M

$	106.05

$	103.77	$

112.83	$

112.80	$

112.77

Debt

 $	741.32

 $	743.58

 $	734.45

 $	734.45

 $	734.45

Total

$	847.37

$	847.35	$

847.28	$

847.25	$

847.22

* Assessments Include the Following : 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee

Community Information:
Total Units	498

IV

LAW OFFICES
BILLING©COCHRAN
ESTABLISHED 1977

KENNETH W, MORGAN, JR. MICHAEL J, PAWELCZYK MANUEL R, COMRA·S ANDREW A, RIEF
JEFFERY R. LAWLEY GINGER E. WALD SCOTT C, COCHRAN
ALINE 0. MARCANTONIO JOHN C. WEBBER

STEVEN f, BILLING (l947•1998)

B!.LLING COCHRAN, P.A, LAS CLAS SQUARE, SUITE 600
515 EAST LAS CLAS BOULEVARD FORT LAUDERDALE, FLORIDA 33301
(95•> 76�·7150 (954) 764·7279 FAX

PGA NATIONAL OFFICE CENTER
300 AVENUE OF THE CHAMPIONS, SUllE 270 PALM BEACH GARDENS, FLORIOA 33418
(561) 659-5970
(561) 659·6l73 FAX

CHRISTINE A, BROWN GABRIELLA A. FERNANDEZ PEREZ
MARLENE E, GONZALEZ LORI B, LEWELLEN LIZA E, SMOKER LUCAS A. WILLIAMS
Of COUNSEL: CLARK I. COCHRAN, JR.
SUSAN F. DELEGAL DENNISE, LVIES BRUCE M, RAMSEY

HAYWARD D. GAV (1943·2007)		

w WW' er LLI NGCOCH RAN' COM PLEASE REPLY TO: FORT LAUDERDALE

February 2 2026

RICHARD T, WOULFE

VIA E-MAIL ONLY- jpierman@sdsinc.org Mr. Jason Pierman
District Manager Special District Services The Oaks Center
2501 A Bums Rd
Palm Beach Gardens, FL 33410

Dear Jason:

Re:	Adjustment to District Counsel Fee Structure Vista Community Development District
Our File: 637.05005

This fim1's cunent fee structure has been in place since 2023. Although we are certainly mindful of the necessity to keep increases in the District s expenses, including the cost of legal services to a minimum, it has become necessary for us to adjust our hourly rates effective October 1 2026, as follows:

Attomeys/Partners:
Attorneys/Associates:

$300.00 per hour
$250.00 per hour

This hourly fee stmcture will be adjusted on a periodic basis in connection with the District's budget process no later than every third Fiscal Year to reflect changes in the Consumer Price Index published by the U. S. Department of Labor.

Mr. Jason Pierman February 2 2026
Page 2

Naturally should you feel you have any questions or require any further information in support of this adjustment you should feel free to contact me at your convenience. As I think you are aware, we very much appreciate the opportunity to serve as District Counsel as well as your cowtesy and cooperation with regard to the necessity of what we believe to be both infrequent and reasonable adjustments to our schedule of professional fees.

MJP/jmp
cc: Brielle Barba SOS (via email only)