MINUTES OF MEETING TESORO COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Tesoro Community Development District was held Monday, June 5, 2023 at 10:00 a.m. at the Tesoro Club, 3rd Floor, 2000 S.E. Via Tesoro, Port St. Lucie, Florida. Present and constituting a quorum were: John Vogt Chairman Roderick O'Conner Vice Chairman Allen Borden Assistant Secretary Rosemary Jones Assistant Secretary Also present were: Jason Showe District Manager Bill Capko by phone District Attorney Roberto Cabrera District Engineer Matt Hans GMS Jeremy Lebrun GMS Ronnie Howell Native Lands Paula Laughlin Castle Group FIRST ORDER OF BUSINESS Roll Call Mr. Showe called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Public Comment Period There being none, the next item followed. THIRD ORDER OF BUSINESS Approval of the Minutes of the January 13, 2023 Meeting Mr. Showe presented the January 13,2023 meeting minutes and asked for any comments, corrections or changes. The Board had no changes to the minutes. June 5,2023 Tesoro COO On MOTION by Mr. O'Conner seconded by Mr. Vogt with all in favor the minutes of the January 13, 2023 meeting were approved as presented. FOURTH ORDER OF BUSINESS Consideration of Resolution 2023-04 Approving the Fiscal Year 2024 Proposed Budget and Setting a Public Hearing Mr. Showe stated Resolution 2023-04 approves the proposed fiscal year 2024 budget and sets the public hearing for August 21, 2023 at 10:00 a.m. in this room. It also directs us to transmit the approved budget to S1. Lucie County as well as post this budget to the website. There is no proposed increase in assessments. Mitigation monitoring is no longer required and we setup a capital reserve page that outlines the projects we anticipate for the rest of the year and projects scheduled for next year. On MOTION by Mr. O'Conner seconded by Ms. Jones with all in favor Resolution 2023-04 approving the fiscal year 2024 budget and setting a public hearing for August 21, 2023 was approved. FIFTH ORDER OF BUSINESS Consideration of Resolution 2023-05 Appointing an Assistant Treasurer Mr. Showe stated Resolution 2023-05 appoints Darrin Mossing, Sr., the president of OMS, as an assistant treasurer. On MOTION by Ms. Jones seconded by Mr. O'Conner with all in favor Resolution 2023-05 appointing Darrin Mossing, Sr. as an assistant treasurer was approved. SIXTH ORDER OF BUSINESS Discussion of Tesoro eDD Information Letter to Residents Mr. Showe stated Mr. Vogt put together this information letter for the residents and we can put this on the CDD website and mail it to the HOA and have them email this out. Mr. Vogt stated a lot of residents are not aware of the CDD and that it is has done some work and it seemed appropriate to put a letter out maybe twice a year and advise them of what we do. They pay their taxes and it has raised a few eyebrows and people have asked questions and it make sense to let them know what they are getting for their money. 2 June 5, 2023 Tesoro CDD Ms. Laughlin stated when they sell homes, they have to disclose the CDD and maybe a letter in the welcome packet would be appropriate as well. Mr. Showe stated you could take the most recent letter that we put out and put it in the welcome packet and we can put a link to the website as well. Ms. Laughlin stated just let me know and I will eblast it out. It is very important that the salespeople have a very short but clear understanding of what they are saying to people who are potentially buying homes. SEVENTH ORDER OF BUSINESS Presentation of Fiscal Year 2022 Financial Audit Mr. Showe stated in the letter to management it indicates there are no prior year findings or recommendations and this is a clean audit. On MOTION by Ms. Jones seconded by Mr. O'Conner with all in favor the fiscal year 2022 audit was accepted and staff authorized to transmit the final document to the State of Florida. EIGHTH ORDER OF BUSINESS Staff Reports A. Attorney Mr. Capko stated this legislative session one of the bills that passed was HB 199, which has been signed by the governor and this requires that elected local officers of any independent special districts starting in January 2024 will be required to take four-hours of annual ethics training. At a future meeting we will provide more detail on the options for that. The details will come out in the next couple of months, well in advance of the requirement taking place. B. Engineer Mr. Cabrera stated he was going to coordinate with the health department. I don't have an update, but we are keeping the CDD in the loop on the health department side on issuing permits. I will follow-up on that. 3 June 5, 2023 Tesoro CDD C. Manager i. Approval of Check Register On MOTION by Ms. Jones seconded by Mr. O'Conner with all in favor the check register was approved. ii. Balance Sheet and Income Statement A copy of the balance sheet and income statement were included in the agenda package. Ill. Presentation of Registered Voters -306 A copy of the letter from the supervisor of elections indicating that there are 306 registered voters residing within the district was included in the agenda package. iv. Reminder of Form 1 Filing Requirement Deadline of July 1,2023 Mr. Showe stated as a reminder the form 1 financial disclosure filing deadline is July 1. D. Field Manger's Report Mr. Howell stated we have our plantings going on, most of it has been completed but we still have the fragrant water lilies to go in. Mr. O'Conner asked how many are we putting in? Mr. Howell stated we are putting in 300 in those shelves and that is going to be quite a bit, after a year they are going to triple. In about 8-10 days I will be finished in the Tomato Creek area and we will move over to holes 11 and 12 on the west side of the property. NINTH ORDER OF BUSINESS Audience Comments There being no comments, the next item followed. TENTH ORDER OF BUSINESS Supervisor's Requests There being no comments, the next item followed. ELEVENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. O'Conner seconded by Ms. Jones with all in favor the meeting adjourned at 10:24 a.m. 4 June 5, 2023 Tesoro CDD v 5