December 2021 Email Newsletter

Table of Contents

Board Meeting Highlights & Activities

December 9th, 2021

Vistoso Community Association (VCA) Board Election

Residents will receive mailers next week announcing the upcoming Association Board election and requesting home or lot owners to be elected for a two year term on the Board of Directors. The mailers will provide details on the number of Board seats to be filled and how to apply to be a Board candidate.

VCA Approved 2022 Budget

The Board has sent mailers to VCA homeowners noting that the assessment ($80.00/qtr.) for the Master Association will not be increased in 2022. The mailing included a complete copy of the 2022 budget.

VCA Board Approved Capital Improvements

In 2022, the Board approved capital improvements to seal coat parking areas in several VCA parks. Also, fresh painting will continue in several existing park facilities, replacement of dated park irrigation lines will be done, refurbishing the surface of the Sunset Park basketball court, and repair of the erosion damage occurring in Sunset Park.

Rancho Vistoso Boulevard Over-Head Lighting Update

The Contractor’s first visit revealed that Southwest Gas and the contractor installing the intersection lights at ArrowSmith Avenue turned off the electrical breakers, and did not turn them back on once their work was completed. The Contractor did find several over-head lights with wiring issues and repaired them. The Association’s Property Management is waiting on a final count of lights still out and recommendations from the electrical engineer to address remaining issues.

Park Playground Equipment Update

The Third Degree Recreation Company has finished installation of the playground equipment at Hohokam Park. Originally, sections of playground equipment were received damaged and had to be returned. The replacement parts for Monticello and Sunset Ridge Parks have not been received to date.

Preserve Vistoso Update

Preserve Vistoso Board President, Gale Mateer, announced the fundraising efforts to reach $1.8 million have been completed, and the goal was completed in 39 days. The Conservation Fund (TCF) Director is currently converting pledges to donations. Some donors have split their donations into the next year for tax purposes. The TCF is aware of this split donation process and will be able to cover outstanding donations at the closing date of December 30, 2021. The 6.5 acres, adjacent to the 202 acres, has been sold to a Developer, which will be announced at the December 30 closing.

Document Shredding Event – November 12

The shredding event went to 12 PM and seemed to be a success. If it is found, the community wishes to do this again next year, the VCA will need to find a new location because the present VCA office location will be sold effective December 30.

Holidays In Tucson – BIG List of Events for 2021!

Cactus and Santa Hats

December is packed with shopping, tree lightings, snowfall and holiday events. This list of things to do around Tucson, Marana, Oro Valley and Sahuarita includes events by local businesses and organizations including markets, music and more.

To view a list of 47 Fun Things To Do in Tucson this December click HERE

Holiday Lighting Reminder

The winter holidays herald in the joy of good times with family and
friends, and don’t forget all the tasty family favorite foods and sweets
to be enjoyed.

As a gentle reminder, the Design Guidelines reveal in “A. LIGHTING
Section 4: Specific approval conditions, exclusions:…4. Holiday
lighting can be installed 30 days prior to the recognized holiday and
must be removed within 20 days after the holiday associated with the
lighting (recognized holidays include…the Christmas season).”
So revel in the pleasures of the winter holidays; savor and cherish this
time of celebration with friends and kin alike! And after all the joys of
the season, don’t forget to take down your holiday lights as outlined

Vistoso Community Association – Call for Board Candidates

If you are a home or lot owner, please consider being a Board candidate for the upcoming 2022 Vistoso Community Association. Four Board seats need to be filled for a two year term. A slate of candidates will be established at the January 27, 2022 General Board of Directors meeting.
Interested residents, please complete the required application form along with a brief Bio by 5 PM MST on January 14, 2022. The candidate application form can be found on our Forms page HERE.

If you have any questions, please contact the Association’s site office for details at 945 W Vistoso Highlands Drive, Oro Valley, AZ, or call the office at (520) 354-2729 to pick up a copy of the Board candidate application form.

Call for Committee Volunteers

In preparation for 2022, the Vistoso Community Association (VCA) Board of Directors are looking for volunteers to help them influence the direction of the community, by involvement in the (VCA)’s various committees. Please consider becoming a committee member, or continuing to be a member, by completing the VCA Volunteer Application. The application form can be found HERE

The basic requirement for committee membership is being a resident homeowner in good standing, and the applicant must agree to use good business and personal judgment in their role as a committee member. Committee members are also obligated to be familiar with the VCA governing documents. Members are not compensated for their time and effort. 
The current VCA committees seeking volunteers are:
-Architectural and Landscaping Review Committee
-Parks & Landscape Committee(Common Area and Amenities)
-Communications Committee
-Compliance Committee
-Governing Documents Committee
-Finance Committee
-Nomination Committee
-Ad Hoc – Special Projects
Questions on volunteering can be directed to, or 520-354-2729.  We look forward to your participation in your master association, Vistoso Community Association.

Oro Valley 24th Annual Community Academy

When: March 3rd – March 31, 2022

The award-winning Town of Oro Valley Community Academy is an opportunity to learn about your community and local government. Participants have stated that “every class is interesting and engaging.” Please register for this free and exciting opportunity by February 28, 2022.

Classes will be held from 6-8 PM, twice a week from March 3 to March 31. The course culminates with a graduation ceremony with Town Council on April 6, 2022. Topics include:

  • Welcome and Overview of Town Governance
  • Oro Valley Finances
  • History of Oro Valley
  • Planning for the future: Growth Trends and Economic Development
  • Zoning 101 and Development Review
  • Roadways and Stormwater Management
  • Implementation of the Parks and Recreation Master Plan
  • Town Water Resource Planning
  • Public Safety

For more information about the program and to register, please visit
Any questions please contact Jeanna Ancona at or (520)229-5062.

HOA Accounting System – Which is best?

Experience has shown a majority of residents in homeowner associations do not take the time to understand their financial statements and assume the Board of Directors know what’s going on, and are doing the right things regarding HOA financials, but that’s not always the case.

Depending on the size of homeowner associations an accrual system is the most preferred rather than a modified cash basis accounting system. The accrual system provides a more accurate picture of what the balance sheet shows as the current financial condition of the association. Assets would show accounts receivable a (unpaid assessments), and liabilities would include accounts payable (unpaid bills). The income statement also would show accrued assessments and other revenue as current income, and bills received and other accrued obligations as current expenses. Cash and modified cash systems are easier to book keep, which smaller associations tend to lean toward a simplified accounting system.

Accounting Methods for Financial Reporting

The main difference between accrual and cash basis accounting lies in the timing of when revenue and expenses are recognized. The cash method is a more immediate recognition of revenue and expenses, while the accrual method focuses on anticipated revenue and expenses.

  • Accrual accounting means revenue and expenses are recognized and recorded when they occur, while cash basis accounting means these line items aren’t documented until cash exchanges hands.
  • Cash basis accounting is easier, but accrual accounting portrays a more accurate portrait of an association’s health by including accounts receivable and accounts payable.
  • The accrual method is the most commonly used method as it smoothes out revenues and expenses over time.

Accrual Accounting Method

Revenue is accounted for when it is earned. Typically, revenue is recorded before any money changes hands. Unlike the cash method, the accrual method records revenue when a product or service is delivered to a customer with the expectation that money will be paid in the future. Expenses of goods and services are recorded despite no cash being paid out yet for those expenses.

The advantage of the accrual method is that it includes accounts receivables and payables and, as a result, is a more accurate picture of the association’s financial status, particularly in the long term. The reason for this is that the accrual method records all revenues when they are received and all expenses when they are incurred.

The accrual method is most commonly used by associations. One reason for the accrual method’s popularity is that it smoothes out financials over time since it accounts for all revenues and expenses as they’re generated instead of being recorded intermittently under the cash-basis method.

Cash Basis Accounting Method

Revenue is reported on the income statement only when cash is received. Expenses are only recorded when cash is paid out. The cash method is mostly used by small associations and for personal finances.

The key advantage of the cash method is its simplicity—it only accounts for cash paid or received. Tracking the cash flow of an association is also easier with the cash method.

Accrual Accounting vs. Cash Basis Accounting Example

Let’s say the HOA bills quarterly assessments on the first of each quarter, under the cash method, that amount is not recorded in the books as revenue until the HOA receives the check or payment. Under the accrual method, the assessment is recorded as revenue and an Accounts Receivable immediately when the bill is made, even if you receive the money a few days or weeks later.

The same principle applies to expenses. If you receive a landscaping bill for $1,700, under the cash method, the amount is not added to the books until you pay the bill. However, under the accrual method, the $1,700 is recorded as an expense and an Accounts Payable the day you receive the bill.

Accrual basis methods produce a clearer picture of business performance while using cash basis records for other items helps to keep costs down where possible; maintaining a set of full accrual accounting records is more time-consuming. However, the HOA is already maintaining an Accounts Receivable record for assessments.

Design Guidelines – Sheds

Like so many of us, have you run out of room in your house and garage for equipment or items you need to store? If the answer is yes, a shed may be the perfect solution to your storage dilemma. Before installing a shed in your backyard, here’s some sound advice.
Your first step before installing a permanent or portable shed is to submit an application to the Vistoso Community Association which is a simple process. Guidance regarding application submittal and shed guidelines are easily available on the Association’s website. The Common Projects Design Guidelines can be found HERE.
The application procedures are on page 7 and the shed guidelines are outlined in Section 5. Structural Additions. You’ll find the application procedures to be simple and the shed guidelines to be reasonable. There are a few guidelines regarding issues such as material and color yet the two guidelines that seem to generate neighbor complaints if not followed are in regard to the height and placement of sheds. Simply put sheds can’t be visible to neighboring properties, streets or common areas and they need to be placed so that there are proper setbacks for safety reasons and to comply with Oro Valley standards.
Hopefully you’ve found the above information to be helpful. If/when you install a shed, have your shed approved by the Architectural and Landscaping Review Committee to assure you’ll have a structure that complies and that you will keep both yourself and your neighbors happy.