Tesoro 
Community Development District 
October 27, 2026 

Tes oro 
Seat 5: John Vogt – C. 
Seat 4: B. Allen Borden – V.C. 
Community Development District Seat 1: Emily Jones – A.S. 
Seat 2: Rosemary Jones – A.S. 
Special Meeting Agenda Seat 3: Michael Ferrucci – A.S. 
Tuesday 2000 SE Via Tesoro Blvd., 
October 27, 2026 Port St. Lucie, FL. 34984 
11:00 a.m. Join the meeting Now 
Meeting ID: 222 480 585 944 02 Passcode: Xe26Bu3V 
1 872-240-4685 and Phone Conference ID: 969 910 36# 
1. Roll Call 
2. Public Comments 
3. Approval of Minutes of the June 23, 2026 Meeting – Page 3 
4. Consideration of Resolution #2027-01 Budget Amendment – Page 10 
5. Acceptance of Audit for Fiscal Year Ending in September 30, 2025 – Page 113 
6. Staff Reports 
A. Attorney – Memorandum – Electronic Payments Made to Local Governments – Page 43 
B. Engineer 
C. Field – Lake & Wetland Assessment Report – Page 45 
D. Manager – Discussion of Designation of District Records Office W Executive Suites, LLC. 
1860 SW Fountainview Blvd, Suite 100, Port Saint Lucie, FL 34986 
7. Financial Reports 
A. Acceptance of Check Register – Page 47 
B. Acceptance of Unaudited Financials – Page 53 
8. Supervisors Requests 
9. Supervisor Requests 
10. Adjournment 
Meetings are open to the public and may be continued to a time, date, and place certain. For more 
information regarding this CDD please visit the website: https://www.tesorocdd.com/ 

 

MINUTES OF MEETING 

TESORO 

COMMUNITY DEVELOPMENT DISTRICT 

 

 The regular meeting of the Board of Supervisors of the Tesoro Community Development 
District was held Tuesday, June 23, 2026, at 12:00 p.m. at 2000 SE Via Tesoro, Port St. Lucie, 
Florida. 

 

 Present and constituting a quorum were: 

 

 

 John Vogt Chairman 

 Allen Borden Vice Chairman 

 Emily Jones Assistant Secretary 

 Michael Ferrucci joined late Assistant Secretary 

 Rosemary Jones Assistant Secretary 

 

 

 Also present were: 

 

 

 Andressa Hinz-Philippi District Manager, GMS 

 Lindsay Moczynski by phone District Attorney, KVW 

 Roberto Cabrera by phone District Engineer, Culpepper and Terpening 

 Matt Hans Field Manager, GMS 

 Anne Vogt Resident 

 

 

FIRST ORDER OF BUSINESS Roll Call 

 Ms. Hinz-Philippi called the meeting to order at 12:00 p.m. and called the roll. Four 
Supervisors were in attendance. 

 

SECOND ORDER OF BUSINESS Public Comments 

Resident (Anne Vogt) expressed that she was very pleased with the Board’s work and 
encouraged them to keep it up. 

 

THIRD ORDER OF BUSINESS Approval of Minutes of the March 31, 2026 
Meeting 


June 23, 2026 
Tesoro CDD 

Ms. Hinz-Philippi presented the minutes of the March 31, 2026, meeting and asked for 
any questions, additions, or deletions. She noted that corrections had been received from District 
Counsel and that a revised agenda was distributed. 

Ms. Hinz-Philippi explained that minutes are posted as drafts until Board approval, so the 
public does not assume they have already been approved. She then asked the Board whether it 
still wanted verbatim minutes, noting the Board had previously found them too lengthy. The 
Board agreed that future minutes should be a summary of what was discussed and the 
conclusions reached, rather than a word-for-word transcript. 

On MOTION by Ms. Rosemary Jones, seconded by Mr. Vogt, with 
all in favor 4-0, the Minutes of the March 31, 2026, Meeting, were 
approved as amended in the revised agenda. 

FOURTH ORDER OF BUSINESS 
Public Hearing to Adopt the Fiscal Year 2027 
Budget 

A. Motion to Open the Public Hearing 
Ms. Hinz-Philippi asked for a motion to open the public hearing. 

On MOTION by Mr. Borden, seconded by Mr. Vogt, with all in 
favor 4-0, Opening the Public Hearing, was approved. 

B. Public Comment and Discussion 
Ms. Hinz-Philippi noted that there were no public comments at this time. 

C. Consideration of Resolution #2026-04 Annual Appropriation Resolution 
Ms. Hinz-Philippi reviewed Resolution 2026-04, the Annual Appropriation Resolution 
for the fiscal year beginning October 1, 2026, and ending September 30, 2027. 

On MOTION by Ms. Rosemary Jones, seconded by Mr. Borden, 
with all in favor 4-0, Resolution #2026-04 Annual Appropriation 
Resolution, was approved. 

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June 23, 2026 Tesoro CDD 

D. Consideration of Resolution #2026-05 Levy of Non Ad Valorem Assessments 
Ms. Hinz-Philippi presented Resolution #2026-05 levy of non ad valorem assessments 
and offered to answer any Board questions. 

On MOTION by Mr. Borden, seconded by Mr. Vogt, with all in 
favor 4-0, Resolution #2026-05 Levy of Non Ad Valorem 
Assessments, was approved. 

E. Motion to Close the Public Hearing 
Ms. Hinz-Philippi asked for a motion to close the public hearing. 

On MOTION by Mr. Vogt, seconded by Ms. Emily Jones, with all 
in favor 4-0, Closing the Public Hearing, was approved. 

FIFTH ORDER OF BUSINESS Staff Reports 

A. Attorney 
Ms. Moczynski provided a litigation update. Mediation has been scheduled for June 29th, 
with the Chair attending as the District representative as previously approved. The shade session 
planned for today was cancelled because mediation had not yet occurred. She recommended 
scheduling a shade session to discuss the case, potential settlement, litigation expenditures and 
strategy. She also reminded the Board not to engage with the opposing party if contacted about 
the lawsuit; all communication will be handled attorney to attorney, and any questions should be 
directed to Ms. Hinz-Philippi or herself. 

The Board discussed dates in September, and the Board settled on Tuesday, September 
22, 2026, at 11:00 a.m., so that Ms. Moczynski could attend in person and leave by 2:00 p.m. A 
brief Board meeting will follow the shade session to take action on any items arising from it. 

Ms. Moczynski requested a motion to hold a shade session on September 22, 2026, at 

11:00 a.m. at the Tesoro Club regarding Tesoro CDD vs. Diggle et al., Case No. 25-CA-1892, in 
Pasco County Circuit Court. Expected attendees are Supervisors Vogt, Ferrucci, Borden, Jones 
and Jones; District Manager Andressa Philippi; District Counsel Ms. Lindsay Moczynski, 
Mitchell Zwang and Jennifer Kilinski; and a court reporter. The session is expected to last 
approximately 30 minutes. 
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June 23, 2026 Tesoro CDD 

On MOTION by Ms. Rosemary Jones, seconded by Mr. Borden, 
with all in favor 4-0, Scheduling a Shade Session as requested for 
September 22, 2026, at 11:00 a.m., was approved. 

Ms. Moczynski also reported that the qualifying period for Seats 1 and 2 has ended. For 
Seat 1, Emily Jones and Anthony Donatelli qualified; for Seat 2, Rosemary Jones and Mike 
Wangle qualified. Both seats will go to the ballot in November. 

*Mr. Ferrucci joined the meeting at this time. 

B. Engineer 
Mr. Cabrera reported no significant updates. He will work with Mr. Vogt over the 
coming month on water quality bullet points to send to FDEP. Regarding the 825 control 
structure (weir), there has been no meaningful progress; the city is trying to piggyback an 
existing contract from a similar project and is awaiting a proposal from the contractor based on 
the prepared permit plans. Mr. Vogt noted that the city’s deputy director of utilities is pursuing a 
final quote. 

Mr. Vogt asked Mr. Cabrera to prepare a sample calculation of annual nutrient loading 
from the existing water samples, as the DEP’s model forecast appears excessive. Mr. Cabrera 
agreed and will provide both a worst-case calculation based on the maximum permitted flow rate 
and a realistic range once the second batch of readings is received. 

C. Field 
Mr. Hans stated that the second round of water samples will be collected this Thursday. 
The District has switched to the Eurofins lab in Port St. Lucie, which will ship samples to its 
Orlando facility for testing. They are working on plantings throughout the community. Algae 
levels are generally good given recent weather, including the pond that typically has problems. 
The new golf course side is seeing more algae and weeds due to increased fertilizer use and 
reclaimed water. 

Mr. Vogt complimented Matt, Ronnie and John Beckman on the restoration surrounding 
the nine holes of the golf course with correct boundaries and no impacts to the waterways, noting 
that the areas around holes 2–3 and 6–7 look excellent. He cautioned that if the remaining areas 

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June 23, 2026 
Tesoro CDD 

around the eight holes are restored, holes 10 and 11 are the most environmentally sensitive areas, 
as any spill would run directly into the river. 

D. Manager 
1) Consideration of Proposed Fiscal Year 2027 Meeting Schedule 
Ms. Hinz-Philippi reviewed the proposed Fiscal Year 2027 meeting schedule. She noted 
that the Board would continue to meet on an as needed basis. 

On MOTION by Ms. Emily Jones, seconded by Mr. Borden, with 
all in favor 5-0, the Proposed Fiscal Year 2027 Meeting Schedule, 
was approved. 

2) 
Form 1 Financial Disclosure Due July 1, 2026 

Ms. Hinz-Philippi confirmed that all supervisors have filed their financial disclosures. 

3) 
Reminder to Complete Annual Ethics Training by December 31, 2026 

Ms. Hinz-Philippi reminded Supervisors that the annual ethics training must be 
completed by December 31st and is self-reported on next year’s Form 1 and recommended 
keeping notes on when and where it was completed. Ms. Moczynski agreed to email the Board 
links to the free training. 

4) 
Number of Registered Voters in the District 

Ms. Hinz-Philippi stated reported that the District has 446 registered voters; this is 
informational only, as the District has already transitioned to resident-elected seats. 

5) 
Final Approval of the FY 2025 – FY 2026 Report Performance Measures and 
Standards as Required by Florida Statute 189.069 

Ms. Hinz-Philippi reviewed the Fiscal Year 2025/2026 performance measures report. 

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June 23, 2026 
Tesoro CDD 

On MOTION by Mr. Vogt, seconded by Ms. Rosemary Jones, with 
all in favor 5-0, the FY 2025 – FY 2026 Report Performance 
Measures and Standards as Required by Florida Statute 189.069, 
was approved. 

6) 
Consideration of the FY 2026 – FY 2027 Performance Measures and Standards 
as Required by Florida Statute 189.069 

Ms. Hinz-Philippi reviewed the proposed Fiscal Year 2026/2027 performance measures 
and standards that were unchanged from the prior year. 

On MOTION by Mr. Vogt seconded by Mr. Borden, with all in 
favor 5-0, the FY 2026 – FY 2027 Performance Measures and 
Standards as Required by Florida Statute 189.069, was approved. 

SIXTH ORDER OF BUSINESS Financial Reports 

A. Approval of Check Register 
Ms. Hinz-Philippi reviewed the check register and the financials. She offered to answer 
any questions. 

On MOTION by Mr. Borden, seconded by Mr. Vogt, with all in 
favor 5-0, the Check Register, was approved. 

B. Acceptance of Unaudited Financials 
On MOTION by Mr. Vogt, seconded by Mr. Borden, with all in 
favor 5-0, Acceptance of the Unaudited Financials, was approved. 

SEVENTH ORDER OF BUSINESS Supervisors Requests 

Ms. Hinz-Philippi asked for any Supervisor requests. Mr. Vogt provided an updated 
regarding permits with the South Florida Water Management District, and a meeting has been 
requested. 

Mr. Vogt also reported that later this year, once the weather cools, work will begin on the 
second phase of clearing around hole 18 to ensure water flows properly, as water from Winters 
Creek currently backs up to the wall between holes 10 and 18. In addition, as sampling data and 
calculations are developed, the District will need to carefully explain to the DEP that Tesoro 

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June 23, 2026 Tesoro CDD 

operates as an integrated system and that the high loading predicted by the DEP’s models is 
likely inaccurate. He will coordinate that discussion with Mr. Cabrera. 

EIGHTH ORDER OF BUSINESS Adjournment 

On MOTION by Ms. Emily Jones, seconded by Mr. Vogt, with all 
in favor 5-0, the meeting was adjourned. 

Secretary/Assistant Secretary Chairman/Vice Chairman 

7 


MEMORANDUM 
To: District Manager 
From: Kilinski | Van Wyk PLLC 
Date: August 18, 2026 

Re: Electronic Payments Made to Local Governments 


The purpose of this memorandum is to provide you with information regarding new electronic 
payment requirements applicable to local governments, including special districts. This 
requirement is the result of changes to Section 215.322, Florida Statutes, enacted during the 2026 
Legislative Session and codified as Chapter 2026-169, Laws of Florida, which will take effect on 
January 1, 2027. 

Required Payment Options. 

Unless another form of payment is required by law, beginning January 1, 2027, local governments 
must accept payments by credit card, charge card, bank debit card, and electronic funds transfers, and 
must accept such payments online, for financial obligations which are owed to the local government. 
These types of payments were previously merely permissible; acceptance will now be mandatory. 

Permitted Surcharge. 

A surcharge is permissible to cover service fees charged by a financial institution, vending service 
company, or credit card company if the payment is for taxes, license fees, tuition, fines, civil penalties, 
court-ordered payments, court costs, or other statutorily prescribed revenues. Payments commonly 
received by districts – such as amenity fees, venue rental fees, and other fees established pursuant to 
statute or rule under the authority of Chapter 190, Florida Statutes – are likely to qualify as statutorily 
prescribed revenues eligible for a surcharge. Please contact your KVW attorney with inquiries 
regarding specific types of payments and eligibility for a surcharge. 

Verification. 

Local governments must verify both the validity of the card or electronic funds transfer used and the 
existence of appropriate credit regarding the user of the card or transfer. Most third-party payment 
systems provide verification for payment information. While the statute does not mandate specific 
verification methods, as a best practice District Managers should confirm that their selected payment 
processor includes real-time card validation, fraud detection, and sufficient funds verification as part 
of its standard service offering, and should ensure that the processor is compliant with Payment Card 
Industry Data Security Standards (“PCI DSS”). If your current processor does not provide these 
features, please contact your Kilinski | Van Wyk attorney for guidance. 

Public Records Exemption and Security. 

Bank account numbers and debit, charge, and credit card numbers are exempt from public disclosure 
under Section 119.071(5)(b), Florida Statutes, and care should be taken to ensure that such records 


are not inadvertently disclosed. Additionally, the Florida Information Protection Act, Section 501.171, 
Florida Statutes, requires governmental entities to take “reasonable measures to protect and secure” 
electronic data containing personal information. District Managers should review cybersecurity and 
encryption measures and ensure that adequate safeguards are in place to protect personal information 
and exempt payment details. Kilinski | Van Wyk is exploring options with insurance providers 
regarding additional measures to mitigate the risk of processing online payments, and further guidance 
will be provided as it becomes available. 

 

Next steps. 

Before January 1, 2027, District Managers should identify payment processors that integrate with 
website platforms and accounting systems, present any necessary contracts to district boards for 
approval, train any staff who will be processing payments, and review cybersecurity measures to 
ensure personal information and payment information are protected. District boards should ensure that 
any adopted fee policies disclose applicable fees or surcharges. We recommend adding the following 
or substantially similar language to fee rules and policies: All credit card, charge card, debit card, and 
electronic funds transfer payments may be subject to a surcharge sufficient to pay the cost of electronic 
payment processing. 

 

If you have questions regarding these new electronic payment requirements, please consult your 
Kilinski | Van Wyk attorney. This memorandum is provided for general informational purposes and 
does not constitute legal advice specific to any District Manager or particular district. 


Lake & Wetland Assessment Report 
Inspection date: October 13th, 2026 
Weather conditions: Sunny 70°F 
Tesoro West 
Water body Condition Mitigation measures 
Lake 2a Ok N/A 
Lake 2 Ok N/A 
Lake 3 Ok N/A 
Lake 4 Ok N/A 
Lake 6 Ok N/A 
Lake 7A Ok N/A 
Lake 7 Ok N/A 
Lake 8 Ok N/A 
Lake 9 Ok N/A 
Lake 10 Ok N/A 
Lake 11A Ok N/A 
Lake 11 Ok N/A 
Lake 12 Ok N/A 
Lake 13 Ok N/A 
Lake 14 Water Lettuce Needs to be Sprayed 
Lake 15 Water Lettuce Needs to be Sprayed 
Lake 15A Water Lettuce Water Lettuce 
Lake 16 Ok N/A 
Mitigation Cell Ok N/A 
Water Feature Ok N/A 
• Satisfactory Condition: Most lakes (2A,2,3,4,5,6,7,7A,8,9,10,11,11a,12,13 and 16) are in 
good condition with no significant issues reported. 
• Vegetation Concerns: Lakes 14, 15 and 15A require immediate attention due to the 
presence of water lettuce, respectively. 

Tesoro East 
Lakes: 
Location Condition Mitigation Measures 
Clubhouse Lake Ok N/A 
Lake 1 Ok N/A 
Lake 2 Ok N/A 
Lake 3 Platonic Needs to be sprayed 
Lake 4 Platonic` Needs to be sprayed 
Lake 5 Ok N/A 
Lake 6 Ok N/A 
Lake 7 Ok N/A 
Lake 8 Ok N/A 
Lake 9 Ok N/A 
Lake 10 Ok N/A 
Lake 11 Ok N/A 
Lake 12 Ok N/A 
Lake 13 Ok N/A 
Lake 14 Ok N/A 
Wetlands: 
Location Condition Mitigation measures 
Wetland 1 Ok N/A 
Wetland 2 Ok N/A 
Wetland 3 Ok N/A 
Wetland 4 Ok N/A 
Wetland 5 Ok N/A 
Wetland 6 Ok N/A 
Wetland 7 Ok N/A 
Wetland 8 Ok N/A 
Wetland 9 Ok N/A 
Wetland 12 Ok N/A 
Wetland 13 Ok N/A 
Wetland 17 Ok N/A 
Wetland 18 Ok N/A 
Wetland 20 Ok N/A 
Wetland 23 Ok N/A 
Wetland 24 Ok N/A 
Wetland 26 Ok N/A 
Wetland 42 Ok N/A 
Wetland 44 Ok N/A 
Mitigation cell Ok N/A