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Indirect Cost Allocation_Water Utility_09/11/2012 Public Resources Management Group, Inc. ("r;�llty, Rate, Fin�znc-i�l and 1L'Irl�rug�°rrlent Concirltants September 11, 2012 Mr. Michael R. Couzzo, Jr. Village Manager Village of Tequesta � , P.O. Box 3273 Tequesta, FL 33469-0273 Subject: Indirect Cost Allocation Dear Mr. Couzzo: As requested, Public Resources Management Group, Inc. ("PRMG") has prepared a cost allocation analysis on behalf� of the Village of Tequesta (the "Village"). The purpose of this analysis was to estimate the operating expenses that are accounted for in the Village's General Fund that may be allocable to or support the operations of the Water Utility (the "Utility"). Dur:ng Fiscal Year ?012, the Village allocated $316,730 to the Utility and it is now the desire of the Village to re-evaluate this transfer amount and determine if such transfer is reasonable based on current conditions. Attached to this letter is our evaluation of the costs that are accounted for in the General Fund that were estimated to support the Utility. The evaluation includes the following: Table 1 —Summary of Allocation of Budgeted General Fund to Utilities Division. This table summarizes the results of the General Fund cost allocation analysis to the Utility. Table 2—Allocation of Budgeted General Fund Expenditures to Utilities Division. The "Test Year" far the analysis is the Fiscal Year 2013 since the Village is currently evaluating the allocation amount as part of the budget process. This table provides the cost allocation analysis based on the allocation factors delineated on Tables 3 and 4. Table 3 —Allocation Factors—Expenditures. This table provides a summary of the allocation factors used to apportion the total General Fund operating expenses to the Utility and references Table 4. As can be seen on Table 3, the allocation of costs to the Utility approximated 5.1% of the total Fiscal �Year 2013 budgeted operating expenses. K:�DC\1056-OGUnd Cost Alloc\Corresp\Indirect Cost Alloc Ltr ��i �J1�1��1 1�I.al�ii_A�`,u ,l���i_;�tit�(�� • Sl.'lTt' �U�) • �1.-�I'iL,��ND, i�L >>?�i TELEPHONE(4U7) 628-2600 • FAX (407) 628-2610 Mr. Michael R. Couzzo, Jr. Village of Tequesta September 11, 2012 Page 2 Table 4—Development of Specific Allocation Factors. This table provides support and basis relative to the development of the allocation factors to apportion the General Fund costs to the Utility. The development of the allocation factors was based on financial and statistical information provided by the Village, interviews with and analyses provided by key Village management, current cost allocation practices used by the Village in the assignment of certain costs (e.g., Village Manager salaries to Utility), and assumptions made by PRMG. Based on the analysis prepared for the Village and as contained in this letter, PRMG has determined that an indirect cost charge to the Utility for expenses accounted for in the General Fund is $485,229. Accordingly, the analysis not only supports the current allocation amount (which is lower) but provides a basis to increase the indirect cost charge to the Utility, which is a Village management/ Council decision. We appreciate the opportunity to provide the financial services to the Village. Very truly yours, Public Resources Management Group, Inc. ,/� ,-� ' ��� t �._ �:-�`' Robert J. Ori President RJO/dlc Attachments cc: JoAnn Forsythe, CPA, Village of Tequesta K:\DC\1056-06Und Cost Allce\CortespUndirect Cost Alloc Ltr # � Village of Tequesta, Florida Water Utilities Division ' Analysis of Annual Indirect Cost Reimbursement � to Village's General Fund Fiscal Year 2013 INDEX OF TABLES Page Table No. Table Title No. Table 1 Summary of Allocation of Budgeted General Fund 1 Expenditures to Utilities Division Table 2 Allocation of Budgeted General Fund Expenditures to 2 Utilities Division Table 3 Allocation Factors - Expenditures 11 Table 4 Development of Specific Allocation Factors 12 Table 1 Village of Tequesta,Florida Water Utilities Division Analysis of Annual Indirect Cost Reimbursement to Village's General Fund Summarv of Allocation of Budeeted General Fund Expenditures to Utilitics Division fll Total Budgeted Line Department/ Expenditures Allocated Allocation No. PROGRAM-Department/Division Division Number (As Ad'usted) Expenditures Percentage GENERAL FUND 1 Council 100 $ 28,450 $ 9,399 33.04% 2 Manager 110 196,480 43,099 21.94% 3 Human Resources 111 156,890 32,660 20.82% 4 Village Clerk 120 211,675 50,383 23.80% 5 Finance 130 387,040 113,163 29.24% 6 Legal 140 114,000 23,370 20.50% 7 Comprehensive Planning 150 149,580 4,100 2.74% 8 General Government 160 274,360 41,230 15.03% 9 Police 171 - - 0.00% 10 Police Department 175 2,847,410 105,035 3.69% 11 Building&Zoning I80 339,940 - 0.00% 12 Civil Preparation 191 - - 0.00% 13 Fire Control 192 2,902,265 - 0.00% 14 Public Works 210 773,890 62,789 8.11% 15 Leisure Services 23l 578,160 - 0.00% 16 Debt Service 700 431,060 - 0.00% 17 Other Financing Sources&Uses 910 - - 0.00% 18 Other Nonoperating 950 16,000 - 0.00% 19 Other Reserves and Contingency 990 - - 0.00% 20 Capital Improvement Fund 301 - - 0.00% 21 Capital Projects Fund 303 112,000 - 0.00% 22 TOTAL $ 9,519,200 $ 485,229 5.10% Footnotes: [1] Derived from Table 2. 1 Tabk 2 Village of Teqaeet&H7oride Wa�er 0[ilities Divisioo Aoaiysia of Ao�uel lodirect Cost Reimboreemem ro Village's Geeerel Fund � Alloratioo af Budeeted Geaerel Foed E:ceoditores to U[di6es Divisiou Depar4/ Coaocil Allocatioo Perteola¢ee Allo�tim Amouotc Lioe Divicioo E:peose � FY 2013 Allocatioo Weter Ufilidee Other Divisioo(sy Wehr Utllidee Other Divisaa(s)1 No. Nomber Code Descriprion Bad¢et Besisp� Divieioo Deparlmeot(s) Divisioa Departmeaqa) 1Q0 Cou�cil 530 Ooeratin x enaes . 1 531311 Council Feas•Mpia � S J,000 TotalExp 33.04% 66.96% S 991 S 2,009 2 531312 CouncilFces-Turoques[ - TotalExp 33.04% 66.96% • . - 3 531.313 Cowcl Tee.v•T.Patemo 3,000 TotalExp 33.04% 66.96% 991 2,009 4 5J1.314 Councilfces-F.D'Ambra 3,000 TotalExp 33.04% 66.96% 991 2,009 5 571315 Council Faes-Humpage - TotalExp 33 O4% 66.96% - - 6 531316 Comcil Tees-S.Okun 3,000 ToWIExp 33.04% 66.96% 991 2,009 7 53 L317 Council Faes-Brennan 3,000 TotalExp 33.04% 66.96% 991 2,009 S 340301 Council Expenses-Mena 1,500 TotalExp 33.04% 66.96% 496 1,004 9 540.302 Comcil Expenses•Tumques� - TotalExp 33.04% 66.96% - - 10 540.304 Council Ezpenae•F.D'Ambra I,500 To[elE�cp 33.04°0 66.96% 496 1,004 I I 540.305 Council Expenses-Humpage - TotalExp 33.04% 66.96% - - 12 340306 Council Expense•S.Okun I,500 TolalExp 33.04% 66.96% 496 1,004 13 540307 CouncJExpenses-Brennan I,500 TolalExp 33.04% 6696% 446 1,004 - 14 54D.308 Counctl Expenses•Patemo I,500 TotalHzp 33.04% 66.96% � 496 1,004 IS 549.300 Otha Misc Chgs&Obligations I,ODO TotalEzp 37.04% 66.96% J30 670 16 549.350 Volw[a�Apprecfedon 800 TotalExp 33.04% 66.96% 264 536 17 552302 Smell Tools and Equiproen� 750 TotalExp 33.04% 66.96% �248 502 I S 554.300 Books,Publ,Subs&Membership 3,400 TotalExp 33.04% 66.96°/. 1,123 2,277 19 582.800 Aid to Communiry 0rganize[ions - TotalEzp 33.04% 66.96% - - 20 582.801 Aid w Coro.Org-Arena - TotalExp 33.04% 66.96% - - 21 582.802 AidtoCom.Org•Tumquwl - TotalExp 73.04% 66.96°/a • - - 22 582.805 Aid to Com.Org-Humpage - - TotalExp 3J.04% 66.96% - - 23 582.807 Afd to Com,Org.-Braman - TotalExp 37.04°/u 66.96% - - 24 582.808 Aid�o Com.Org--Paterno - TotalExp 33.04% 66.96% • - 25 Tolal Depardnent100 Expaises $ 2fl,430 S 9,J99 S 19,051 26 Total Depenmeot 100 Expeos� S 28,450 5 9,399 S 19,051 110 Meneger 510 Personal Savices 27 512-100 RagularSalaries&Wagw S 129,600 ManagerPerNe[ 19.01°/u 80.99% S 24,637 S 1�4,963 28 � 515.103 Bonus Pay Plan - ManagaPerNet , 19.01% 80.99% • - 29 515.104 Sick Leave Conversion Pay - MenagaPerNet 19.01% 80.99% • - 30 315.108 Auto Allowance 3,000 Equal SU.00% 50.00% I,500 1,500 31 516.100 Compensa[edAbsences 4,500 MenagerPerNal 19.01% 80,99% 855 3,645 32 521.101 FICATaxes 6,500 MenagerPerNe[ 19.01% 80.99°/ 1,236 5,264 33 521.102 MedicazeTarzes 2,000 ManagerPerNet 19.01% 80,99% 380 1,620 34 522.102 VOT Pension Contributions 12,200 ManagerPerNe[ 19.01% 80.99% 2,319 9,881 � 35 523.101 LifeMealth Insurance 22,800 ManagerPerNet 19.01% 80.99% . 4,734 16,466 36 524.100 Workers'Comp Insurance J30 ManagerPerNet 19.01% 80.99% 63 267 37 526.104 ICMA-DeCCompPlan 9,900 Equal ' S0-00% 50.00% 4,950 4,950 38 554301 Personnel Training 750 Equal 50.00% 50.00°/ 375 375 J9 Total 510 Parsonel Servicis Ezpenses 191,360 40,649 150,931 530 Ooaatine 8zcensas 40 540J00 Trevel&Per Diem 1,500 Equal 50.00% 50.00% 750 750 41 546J20 Compuler syslem meim&suppli 500 Equel � 50.00% 50.00% 250 250 42 5493D0 Olher Miac Chgs&ObGgations 250 Equal 50.00% 50.00% 125 125 43 534300 Books,Publ,Subs&Membership 2,650 Equal 50.00% 50.00% 1,325 1,325 44 To�a1530 Opereling Expenaes Expenses 4,900 - 2,450 2,450 6W Caoital Oudav 45 664.601 Computer Fquipmenl - Equal 50.00% 50.00°/u • - 46 To�al 600 Capi�al Outlay Expenses - • • 47 Tofal Depanmeot 110 Expeoaes S I96,480 , $ • 43,099 $ 153,3H 1 ]ll HumaoResources 510 Personal Services 48 512.100 RegularSalaries&Wages S 79,800 Pasonnel 20-82% 79.18% S 16,612 S 63,188 49 515.107 Pan-time$alaries 36,300 Personnel 2D_82% 79.18°/, 6,308 23,992 50 516.100 CompensatedAbsences 2,000 Personnel 20.82°/u 79.18% 416 1,584 51 521.101 FlCA Tazes 7,000 Pasonnel 20.82% 79.18% �1,45� 5,543 52 52L102 MedicareTe�ces 1,700 Pasonnel 20.62% , 79.18% 354 1,346 53 522.102 VOT Pension Contributions 7,600 Pasonnel 20.82% 79.1 B% 1,582 6,018 54 523J01 Life/Fleelthlnsurance 7,200 Pasonnel 20.82% 79.IB% 1,499 5,701 55 524.100 Workers'Comp Insurance 290 Pasonnel 20.82°fo 79.18% bD 230 56 526.101 Employee Recognition Progem 5,300 Pasrnuiel 20.82% 79.1 B% 1,145 4,333 57 526.102 Employoe Avsis�ance Program 3,600 Peraonnel 20.82% 79.18% 791 3,009 58 554.301 Personnel Trainmg 3,000 Pasonnal 20.82°/a 79.18% 625 2,375 59 554.310 EmployeeDevelopment 2,000 Pasonnal 20.82% 79.18% 416 1,584 60 Total 510 Pwsonal Sarvicec Ezpenaes 150,190 71,265 I 18,925 2 Teble 2 � VJlege of Teqocsta,Florida Water UNities Divisioe Aoelyai�of Annual lodirecl Cost Reimborsemeot to Villege's Ceoeral Faod � Allo�tioo of Bud¢e�d Geoerel Fued Ezceudihres W Ul7ldes Divisioa DeperU Council Allocatios Perceofa¢es Alloca[ioo Amoaals Lioe Divisioo Espeose FY 2017 Allocatioo Wakr Urilidee Other Divisioe(ap Weler Utiliries Ot6er Division(s)\ No. Number Code Descriptioo Budget Bosis UI Divisioo Depardreolls) Divisioo Departmenl(s) 530 0oeretina Excenses . 61 334300 Other Contracmal Services - Perarnu�el ' 20.82% 79.1 S% • • 62 540300 Travel&PwDian I,S00 P�sonnel 20.82% 79.18% 312 I,I88 63 546.720 Computar aystao maim&aupplf 1,700 Pasonnel 20.82°/ 79.18% 754 1,346 64 54'7.300 Printing&Binding I,500 Personnel 20.82� 79.18°/u 312 1,188 65 549300 Other Misc Chgs&Obligetions 500 Personnel 20.82% 79.1 S°/u 104 396 66 549.401 Recruihna�texpensos S00 Pasonnel 20,82% 79.18% 104 396 67 552J02 Small Taols and Equipmwrt 500 P�sonnel 20.82% N.I B% I04 796 68 554.300 Books,Publ,Subs&Membership S00 Pasonnel 20.62% 79.1 B% 104 396 69 Tota1530 Operadng Expensea Expenses 6,700 1,395 5,303 600 Cmital Outlav 70 664.601 Compuler Equipmenl - Pereonnd 20.82°/u 79.18% - - 71 Total 600 Capital Outlay Expenses • - - 72 Total Department 111 Ezpeoses S 156,890 S 32,660 5 124,230 120 Village Ckrk 510 Personal Services 73 512.100 Regular$alaries&Wages $ 109,800 ClerkPersonnel 20.50°/u 79.50% S 22,509 S 67,291 74 515.120 Call phone albwance � - ClerkPersonnel 20.50% 79.50% • - 75 521,101 FICATa�cas 6,800 ClerkPersonnel 20.50% 79.50% 1,394 5,406 76 521.102 MedicareTexes � 1,600 ClerkPeraonnel 2030% 7930% 328 1,272 77 522.102 VOTPansfonComnbutions IQ400 ClerkPersonnel 20.50% 79.50% 2,132 8,268 78 323.101 Gfe/Health Insurance 18,200 ClerkPersonnel 20.50% 79.50% 3,731 14,469 79 324.100 Workers'Comp Insurance 280 qerkPersonnal 20.50°/u 79.50% 57 227 80 554301 PersonnelTraining 2,260 ClerkPersonnal 20.50% 793�% 463 1,797 BI Tota1510 Pasonal Services Expenses 149,740 30,615 118,725 530 Ooaetine Exoensea 82 5J1303 CodiFicalion Services 7,650 Equal 50.00% 50.00% 3,825 3,623 83 531.J04 Recording Swy Service 7,350 ClakPasonnel 20.50% 79.50% 1,507 5,643 84 534301 Elec[ion Expenae 14,400 Dvect GF 0.00% 100.00% - 14,400 83 534.302 Legal Adverpsing 19,000 Equal 50.00% 50.00% 9,500 9,500 86 540300 Travel&Per Dian 4,000 ClakPasonnel 20.50% 79.50% 820 3,160 87 541300 Communicebon Sernces 1,250 Equal 50.00% 50.00% 625 623 SS 546J20 Compu[a sys[an mainl&suppli 2,000 ClerkPasonnel 20.50% 79.50% 410 1,590 89 549.100 Miscellaneous Nchival 2,300 Equal 50.00% 50.00% 1,250 1,230 90 549,201 Adva[ismg&Promo[ion I,000 Equal 50.00% 56.00% 500 500 91 549.300 Otha Misc Chgs&Obligations 1,800 Equal SO.OD% 50.00% 900 900 92 552302 Small Tools and Equipmem � 500 Equel 50.00% 50.00% 250 250 97 552.306 Uniforma 25 ClerkPersoimel 20.50% 79.50% 5 20 94 554300 Books,Publ,Subs&Membership 860 CI�kPersonnel 20.50% 79.50% 176 684 95 To1e1530 Opera[ing Expenses Expensea 62,333 19,768 42,567 60O CeDital OuNav 96 664.601 ComputerEquipma�l • Equal 50.00% 5000% • - 97 Tota1600 Capi[al Outlay Expensae - - - 98 Tocel Departmeol 120 Ecpeoses 3 211,675 T SD,383 5 161,292 130 Fiaaoce SIO Personal Services 99 512.100 Regular Salariea&Wages S 242,500 FinancePerNet 31.10% 68.90°!o S 75,410 S 167,090 100 515.107 Part-timeSalaries - FinencePerNel 31.10% 68.90% - - 101 516.100 Companae[edAbsa�es 3,000 FinancePerNe[ 31.10% 68.90% 933 2,067 102 521.101 F1CATeses 14,900 FinancePerNet 3Lt0% 68.90% 4,633 10,267 103 521.102 MedicareTazes 3,300 FinancaParNet 31.10% 68.90% I,OSS 2,412 I04 522.102 VOTPensionContribudons � 22,900 FinancePerNet 71.10% 68.90% 7,121 i5,779 105 523.101 LSelHeal[hlnsurance 45,500 F'u�ancePerNe[ 31.f0°/u 68,90% 14,149 71,351 106 524.100 Workers'Comp Inauronce 690 FinencePerNe[ 31.10% 68-90% 215 475 l07 554-301 Parsonnel'lraining 4,600 FinancePerNet 31.10% 68.90% 1,430 3,170 108 Tocal 510 Personei Services Expensw 337,590 104,980 232,610 330 OoeraMe Exce�as 109 532.J00 Accounting&Audiung Servias 28,950 Dirwt GF 0.00°/u 100.00% - 28,950 I 10 540300 Travel&P�Diem I,J00 FinanwPerGross 39.92% 60.08°/u 519 781 I I I 546 301 �ce Equip/Repav&Maint S00 FinancePerGross 39.92% 60.08°/u 319 481 _ I 12 546.720 Compuler system maim&suppli 8,500 FinencePerGross 39.92% 60.08% 3,393 5,107 113 547.700 Printing&Binding 3,000 FinancePerGrose 39.92°/u 60.Q8°o 1,197 1,803 I 14 549.300 Other Misc Chgs&Obliganons 1,000 FinencePerGross 39.92% 60.08% 399 601 IIS 551300 �ceSuppfias&Equipmenl 4,000 . FinancePerGross 39.92% 60.08% 1,397 2,403 I16 551.310 Fve Pravan[ion Educalion � - FinancePerGross 39.92°/u 60.08% - • 117 552.302 Small Tools and Equipmenl 500 FinancaParGross 39.92% 60.08% 200 300 I18 554.300 Books,Publ,Subs&Membership 1,400 FinencePwGroas 39.92% 60.08°/a SS9 841 I19 To[el 530 Operelmg Expenses Expenses 49,450 , 8,183 41,267 120 Total Departmeol 130 Eapenae9 S 387,040 S I13,163 $ 273,877 3 Tabk 2 Villsge ofTequestw Florida Weter Utilitiee Divieioe � Aealyeie of Anooal Iudirecl Cost Reimbursemen to Villege's Geoersl Fuod Allocetioe of BudeeMd Geoeral Fund Excendi[urev[o U6116es Divisiou DeparW Couocil Alloea�ioo Percentaees A9ocatioo Amoaats Lioe Diviaioo� Expeose FY 2013 AOocetioo Waler U6lipes Olher Divisio�(sd WaMr Utllitlea Other Divieioo(a)\ Na Number Code Descripdoe Bndeel Basie U1 Divisioo Depertmeot(s) Divisioo Deperimeot(s) 140 Legal 570 Ooeredn¢Exoanses 121 531.301 Legal Services S 94,000 ClerkPersomiel 20.50% 79.50% 19,270 74,730 122 531.308 Legal fces•Pereonnel 20,000 ClarkPersonnel 20.50% 79.50% 4,100 15,900 12J To�a1530 Opera[ing Hzpensea Hxpens� 114,000 23,770 90,630 l24 Total Departme�l 140 Expeoses S 114,000 S 23.370 S 90,630 I50 Compreheosive Plaoeiog 530 Ooeradng Ez�nses � 125 531.301 Lagal Services S 20,000 ClerkPersonnel 20.50% 79.50% S 4,100 $ 15,900 126 531.321 Mapping Services 2,500 Dvect GF 0.00% 100.00% • 2,500 . 127 531322 Misc Planning Sarvice 106,080 Dvect GF 0.00% 100.00% - 106,080 128 531.331 Board of AdjuslmaLL 500 Direct GF 0.00% 100.00% - 300 . 129 531-332 Planning and Zoning Board , 2,500 D'vecl GF O,OQ% 100.00% - 2,300 130 531-405 Legal-Mnexetion - Dvecl GF 0.00% 100.00% - - 131 534.300 O[her ContracNal Sarvices 5,000 Dvect GF 0,00% 100.00% - 5,000 132 534.302 Lagal Advertising 12,000 D'vect GF 0.00% I OO.QO% - 12,000 133 534.420 Legal Adverlising•Annezarion • Dvect GF 0.00% 100.00% • - 134 546.320 Computer sys[am mainl&suppli • D'vea GF 0,00% 100.00% - • 135 547.700 Prin[ing&Binding 500 D'vecl GF p.00% 100.00% - 500 176 549.30U Other Misc Chgs&Obligadons 500 Dvect GF 0.00% 100.00% - 500 137 Total 530 Oparating Expenacs Expenses 149,580 - 4,100 145,480 600 Caoitel OuNav � 138 664.601 Computa Equipmenl - Drcect GF 0.00% 100.00% • - 139 To[al 600 Capital Outlay Ezpanses - • - I40 Total Depenmen1150 Eipeoses S 149,580 $ 4,100 5 145,480 160 Geoerel Goveromeot 510 Pasonal Savices 141 512.100 Regular Salaries&Wagea S 69,800 Direct GF 0.00% 100.00% S - S 69,800 142 52 L 101 FICA Taxes 4,400 Dvect GF 0.00% 100.00°/ - • 4,400 143 521.102 MedicareTac� 1,100 D'vactGF 0.00% 100.00% - 1,100 144 522.102 VOT Fension Contribu[ions 6,600 Diral GF 0.00% 100.00% - 6,600 145 523.101 LifelHealth Insurance 5,800 D'vecl GF 0-00°/u 100.00% - 5,800 146 524.100 Workers'Compinsurance � 230 DireclGF 0.00% 100.00% - 230 147 554301 Personnel Treining 5,000 Direcf GF 0.00% 100.00% - 5,000 14A Tolal 510 Personel Services Ezpensw 92,930 - 92,930 530 atine Expenaes 149 334.300 Other Contractual Servicos - 20,000 GGContrect 47.B% 52.82% 9,436 IQ564 I50 574.303 Special Evaus 10,000 Drcect GF 0.00% 100.00% • 10,000 I51 540.300 Trevel&Per Diam 2,000 IT 20.00°/, 80.00% 400 1,600 152 541300 CommunicedonSerncw 11,200 VHEmpI 18.26% 8174% 2,045 . 9,135 154 541.305 Website Maintenence 7,750 Equal 50.00% SO_00% 3,875 3,875 I55 547.300 UlilityServices 14,000 VHSqFt 14.78% 8522% 2,069 11,931 156 544301 OperetingLeases 5,620 VHOpLease 20.00% 50.00% 1,124 4,496 157 545.300 Inswmce 50,310 VHEmpI 18.26% 81.74% 9,187 41,123 158 546.301 Office Equip/Repair&Maim 2,000 VHOpLease 20.00% 80.00% 400 1,600 159 546302 Vehicle Repair&Memtrnance - IT 20.00% 80.00% - • 160 546303 Building Repair&Mainl - VFIEmpI 18.26% 61.74% - • 161 546.310 Equipman Repav&Maint I,000 VHEmpI 18.26°/u 81.74% 183 817 162 546320 Computer system maint&suppli 13,300 Dvec[GF 0.00°/a 100.00% - 13,300 163 547.300 Printing�B'uding '1,000 VHEmpI 1826% 81.74% 183 817 164 549300 Other Misc,Chgs&Obligadons 8,000 VFIEmpI 1826% B1.74% 1,461 6,539 165 549.302 VillageNewaletter 18,200 Equal 50.00% 50.00% 9,100 9,100 166 549.304 Licenses,Fces&Permits 2,650 D'vect GF 0.00% 100.00% - 2,65U 167 549.366 Donalions-Memorials - Dvect GF O.DO% 100.00°0 - - 168 551.300 OfFse Supplies&Equipmen� 4,000 VHEmpWet 1212% 87J6% 489 3,511 169 552.160 Janitorial$upplies 400 VFIEmpI 18.26°/u 6174% 73 327 170 552.301 Gas&Oil 600 VHEmpI 18.26% 81]4% I 10 490 171 552.302 Sma11 Taols and Equipment 1,500 VFIEmpI 1816% 8194% 274 1,226 172 554.30Q Books,Publ,Subs&Membership ' 4,300 VHEmpI 18.26% 81J4% 822 3,678 � 173 To[s1530 0pereting Expenses Expenses 181,430 4I,230 14Q200 600 Ceoital Outlav 174 664.600 Mach/Equipmanl - VFfEmpl 18.26% 81.74% • - 175 664.601 ComputerEquipmem - VHEmpI 18.26°/u BI74% • - 176 664.602 Vehiclea - VHEmpI 18.26% 81.74% ' ' 197 Total 600 Capitel Oullay Expensc� - • - 17R Totaf Departmeot 160 E:peosee $ 274,360 $ 41,2J0 S 233,130 4 Table 2 Village of Tequesla,Florida Water Utilkies Diviaioe Aealysis of Aoauel lodirect Cos1 Reimbursement to Viliage's Geaerol Fuud Allo�tioo of Bodeeted Geeerel Fond Exceoditores/o U[ili0es Division Depert.l Couacil Allocauoo Perceolaqes Alloca[ioo Amouots Lioe Division E�peose RY 2013 Allocatioo Water Udliti� Ot6er Diviaio�(sy Wp[er U6litia OtAer Divisioo(s)\ Na. Number Code DevcriD6oa Bud¢e[ Basis Ill Divisioo Depertme�t(s) Dlvisioo Departmeol(s) 171 Police SIO Pwsonal Sernces 179 512.100 Regular Salariw&Wagw S • PolicePersonneA 2.49% 97.51°e S • S - I80 514-100 6vertime - PolicePersonnel 2.49% 9�.51% - - 181 515.106 Cb[hing&Boa Allowance • Dvecl GF 0.00°/. . 100.00°/. • - 182 516-100 Comprnsated Absences - PolicaPersonnel 2.49% 97.51% - - I83 521.101 FICA Taxes - PolicePersonnel 2.49% 97.51% - - 184 521-102 MedicareTexes - PolicePersoonel 2.49% 97.51% - - I85 522-101 FRS Contributions - PolicePersonnel 2.49% 97.51% - - 186 522.102 VOT Pension Co�ibutions - D'vacl GF 0.00% 100.00% - - 187 522110 OtherPeuionContributions - PolicePersonnal 2.49% 9ZSl% - - I88 523.101 LdelHeal[h Insureoce • PolicePersonnel 2.49% 97.51% - - 189 524.100 Workars'Comp Insurance - PolicePersonnel 2.49°/u 9Z51% - - 190 526.101 Employee Recognitlon Progrem - Drcect GF 0.00% 100.00% - - 191 526.103 Educalion Reimbursamenl Prgm - D'vect GF 0.00% 100.00% • - 192 526.105 Employce PhysiceVPsycologicel - Dvect GF 0.00% 100.00°/, • - 193 554.301 Perwnnel Training • D'vect GF 0.00% 100.00°/a • - l94 Total 510 Personal Savices Expaisa - • - � 53�Ooaadne Exoens�s 195 540.300 Travel&Pa Diem - D�rea GF 0.00% 100.00% - - 196 541.300 Communication Services - Dvect GF 0.00% ID0.00% • - 197 541.301 Pos�age - Direcl GF 0.00% 100_00% • - 19R 543.300 Ut�itySavices - DvectGF 0.00% 100_00% - - 199 544301 Opera�ingl.eases - �ireaGF 0.00% 100,00% - - 200 545.300 Insurance • Dvecl GF 0.00% 100.00% • - 201 546,301 OfFice Equip/Repev&Mein1 - Dvec�GF 0.00% 100.00% • - 202 546.303 Building Repav ffi Meim • Dvec1 GF 0.00% 100.00% - - 203 546310 Equipmen[Repair @ Main[ - Dvact GF 0.00% 100.00% - - 204 546320 Compu[er system mainl&suppli - Dvecl GF 0.00% 100.00% - - 205 547.300 Rinting$Binding • Direcl GF 0.00% 100.00% - - 206 549.300 Olher Misc Chgs&Oblige[ions • Direc.M GF 0.00% 100.00% - - 207 549.304 Licenses,Fcea&Permits - D'vect GF 0.00% 100.00% • - 208 551300 �ce Supplid&Equryment - Dveq GF 0.00°/u 100.00% • - 209 551301 Crime Preventbn$uppliea - D'vect GF 0.00°/u 100,00% - - 210 552302 Small Tools and Equipman[ - Dvect GF 0.00% IOO.OQ� - - 211 552305 Uniforms - DirectGF 0.00% 100.00% - - 212 554.300 Books,Pobl,Subs&Membership - Dire�.M GF 0.00% 100.00% - - 213 ToWI 530 Operating Expens�s Expenses • - - 600 Capital Oudav 214 664.600 Mach/Equipmem • Dvect GF 0.00% 100.00% � - - 215 Tolel 600 Cepilal Ouday Expenses - - - 216 Totel Departmeo1171 Expeases S • S - S - 172 Police-Commnoiceuoo 510 Personal Savices 217 512.100 Regular Salaries&Wages S - Dvect GF 0.00% 100.00°/u .S - S - 218 514.100 Overtime - Direct GF 0.00% 100.00% - - � 219� 515.101 Holiday Pay - Dvecl GF 0.00% 100.00% - - 220 315.103 Bonus Pay Plan • Dvea GF 0.00% 100.00% - - 221 515.106 Clolhing&Bool Allowance - D'vecl GF 0.00°/u 100.00% • - 222 515.107 Pan-time Salaries - Direct GF 0.00% 100.00% - - - 223 S 1fi.100 Compensated Absences - Dvect GF 0.00% 100.00°/u • - 224 521.101 FICA Taxes - Dvecl GF 0,00% 100.00% - - 225 521.102 Medicere Tax�s - Dvec�GF 0.00% 100.00% - - 226 322.101 FRS Contribulions • Dvect GF 0.W% 100.00% - - 227 - 522.102 VOT Pension Contributions - D'vect GF 0.00% 100.00% - - 228 523.101 Life/Health Insurpnce - Direc�GF 0.00% 100.00% • - 229 524.100 Workers'Comp Insurence - D'vect GF 0.00% 100.00% - - 230 554-301 Peraonnel Training • Direct GF 0.00% 100.00% - - 231 TWaI 510 Pasonal Sarvices Expensts - • - 530 Ooaretine Exoenses 232 540300 Traval&Per Diem • Direct GF 0.00% 100.00°/u - - 233 546301 Oftice Equip/Repa'v&Mainl - Direc[GF 0.00% 100.00% • - � 234 546.304 CommunicaGon Equip Meint - PolicePersonnel 2.49% 97.51% • - 235 549300 Other Misc Chgs&.Obliga[ions - Dvect GF 0.00% 100.00% - - 236 552.302 Small Tools end Equipment • D'vect GF 0.00% 100.00% - - 237 552305 UnSorms • Direc[GF 0.00% 100.00% - - _ 238 334300 Books,Publ,Subs&Manbarship - D'vect GF 0.00% 100.00% - - 239 To[el 530 Opua[ing Expenses Expenses - - • • 40O CeDital Outlav 240 664.600 MacA/Equfpmenl - Direct GF 0.00% 100.00°/u - - 241 To[al 600 CapiCal Outley Hxpenaes • - - 242 Total Deperlmeot 172 Expenses S - � S - S - 5 Tabk 2 Village of Tequeate,Florida Weter Utilities Divisioo Aoalysis of Aooual lodirect Cosl Rambursemeal ro Village's Geoeral Food Allocatioa of Budeeted General Faod Ezceodilures lo U61iti�Division Departl C000cil AOocetiou Perceotaees Allocadoo Am000ls Lioe Divisioo Ezpense FY 2013 AIIM8�100 Wwter Utililiea 0�6er Divisioo(s� Waler Utilitiea Ot6er Divieioo(s)1 No. Number Code Descriprioo BedEe� Basis UI Division Deparlmeorys) Divisioo DCp91Y11C0�(9) 175 Police Deperdrcol . 510 Pasonal Savices � 243 S 12.100 Regular Salarias&.Wages S - D'vect GF 0.00% 100.00°/u S - $ - 244 512.171 Sal&Wages-A�mstret'wn 18Q500 PolicePersomwl 2.49% 97.51% 4,487 176,013 245 S12.172 R�$al&Wagw-Communica[io 199,200 Dispatch 35.00% 65.00% 69,720 129,480 246 512.195 Reg Sal&Wagw-Operetions 1,027,900 D'vact GF 0.00% 100 00% - - 1,027,900 247 514.100 Overtune - Dvect GF 0.00% 100.00% - - 248 S14.172 Overtime-Commnnications 17,000 Dispatch 35.00% 65.00% 5,950 . I1,050 249 514.175 Ovartime-Operauons 70,000 Dvect GF 0.00°/< 100.00°/u - 70,000 250 514.725 Overtime•DEA • Dvect GF 0.00'/0 100.00°/u - - 251 515.101 Holiday Pay 48,900 Dvect GF 0 00% 100.00% - 46,9D0 252 515.10} ��y pay Plan 8,250 Direct GF 0.00% 100.00% - 6,250 25J 515.104 Sick Leave Conversion Pay - D'vecl GF 0.00% 100.00% - - � � 254 515.106 Clothing&Bool Allowence 16,500 D'vec[GF 0.00°/u 100.00% • 16,500 255 SIS.I W Part-time Selaries - Direct GF 0.00% 100.00% • - 256 515.172 P/f$alary-Communica[ions 6,200 DispamA 35.00% 65.00% 2,170 4,030 257 515.175 P!I'$alary-Opaalions I Oq400 D6ec[GF 0.00% 100.00°h � - 100,400 258 516.100 Compensated Absancas 8,000 PoGcePersonnel 2.49% 97.51% 199 7,801 259 521,101 FICA Taxw 102,200 PolicePersonnel 2.49°/u 97.51% 2,541 99,659 - 260 521.102 MedicareTazes 23,900 PolicePersonnel 2.49% 97.51% 594 23,306 26I 522.101 FRS Contnbuqons 46,500 PolicePersonnel 2.49% 97.31% 1,156 45,344 262 522102 VOT Pension Convibudons 178,900 D'vec�GF � 0.00% 100.00°/u - 178,900 263 522.110 Other Pension Contributions 56,470 Dvacl GP 0-00% 100.00% • 36,470 264 523.101 LifelHeal[h Inswance 287,700 PolicaPersonnel 2.49% 97-51% 7,152 280,348 265 524.100 Workers'Compinsurance 75,180 PolicePersonnel 2.49% 97-SI% 875 34,305 266 526.101 Empbyce Recognidon Progam 1,000 D'vett GF 0.00% 100.00% - I,000 267 526-105 Employee PhysicaVPsycological 6,000 Dvecl GF 0.00% 100.00% - 6,000 268 554.301 PersonnelTroining , 10,500 DirauGF 0.00% 100-00% • 10,500 269 Total 510 Personal Servic�s Expenses 2,43I,200 94,844 2,336,356 330 ating ExQggcgg 270 531.301 Legal Services I5,000 Dvecl GF 0.00°/u 100.00% - I 5,000 271 531.320 Code Enforcement Service 4,000 Dvac1 GF 0.00% 100_00% • - 4,000 272 540300 Travel&P�Diem 9,650 D'vetl GF 090°/u 100.00% - 9,650 273 541.300 Communication Services 25,000 Dispa[ch 35.00% - 65.00% 8,750 16,230 � 274 541301 Poslage 2,000 DuectGF 0.00% 100.00% - 2,000 275 543.300 UtilityServices 26,000 SefetyUtil 4.83% 95.IN/o 1,253 24,745 276 544301 OperetingLeases 2,500 PolicePersonnel 2.49°/ 9�.51% 62 2,438 277 545.300 Insurance 45,410 Dvecl GF 0.00°/ 100.00% � • 45,410 278 546.301 �ce Equip/Repeu&Maim I,000 D'vect GF 0.00°/u 100.00% - 1,000 279 546.302 Vehicle Repair&Mainlenance 35,p00 Dfrect GF 0.60% 100.00% • 35,000 280 546303 Building Repafr&Mainl I5,000 Direct GF 0-00% 100.00% • I 5,000 281 346304 Communication Equip Mafnt 16,000 Dvec�GF 0.00% 100.00% • 16,000 282 546310 Equfpment Repeir&Meim 7,700 D'vec�GF 0-DO% 100.00% - 7,700 283- 546.320 Compuler system mainl&suppli 52,800 D'veci GF 0.00% 100.00°lu • 52,800 264 S4Z300 Printing&Bind'mg 2,500 D'vecl GF 0-00% 100.0� - 2,500 285 549300 Other Misc Chgs&Obligedons � 5,500 Direc�GF 0 00% 100.00% - 5,500 286 549.307 InvwtigativeHzp�s� 1,100 DvactGF 0.00% 100,00% • I,100 287 549.3D4 Licenses,Fees&Permi[s 1,500 Dvec�GF 0.00% 100.00% - 1,500 288 54931I Marine Uni[Operadons 3,000 Dvect GF 0.00% 100.00% - J,000 289 549.314 K.E.Y.S.Program 2,500 Dvec�GF 0-00% 100.00% - 2,500 290 SSL300 O6ice SuppGes&Equipmen[ 5,000 PolicePersonnel 2.49% 97.51% 124 4,876 291 55L301 Crime Prevention Suppliea 4,000 Direc[GF 0.00% 100.00°/u - 4,000 292 552301 Gas&00 60,000 D'vect GF 0.00% !00.00% - 60,000 293 552302 $mall Tools and Equipmenl 9,030 D'vec[GF 0.00% 100.00% - 9,030 294 552.305 Uniforms 20,500 Direct GF 0,00% 100.00% - 20,500 295 554300 Bookv,Publ,Subs&Membersltip 4,500 Direc[GF 0.00% 100.00% - 4,500 296 Tolal 530 Opae[ing Bxpenses Expensw 376,210 10,192 366,01 S 600 CaoiW Outlav 297 664.600 Mach/Equipm�t - Dveq GF 0.00% 100.00% • - 298 664.601 Compuler Equipman - Direct GF 0.00% 100.00% • - 299 669.602 Veh7cles 40,000 Direct GF 0.00% 100.00% - 40,000 300 664.620 Intengible-Software - D'vec�GF 0_00% 100.00°/u - - 301 TWaI 600 Capi[el Ouday Expenses 40,000 - 40,000 302 To�al Departmen1175 Expeosee S 2,847,410 S 105,035 S 2,742,375 180 Building&Zooing 510 Pasonal Saviccs 307 512.100 Reguler Salaries&Wages S 123,200 Dvect GF 0.00% 100 00% $ - S 123,200 304 SISJ04 SickLeaveCooversionPay - DvectGF 0.0[I% ID0.00% - - 305 515.107 Pan-time Salariw 29,J00 D'vect GF 0.00% 100.00% - 29,J00 306 315.120 Cell phone allowance - Dvecl GF 0.00% 100.00% - - 307 516.100 Compensated Absonces • D'veM GF 0.00°/ 100.00% • - 308 521.101 FICA Taxes 9,400 Direct GF 0.00°/u IOO.UO% • 9,500 309 , 521.102 MedicareTax� 2,J00 DveclGF 0.00% 100.00% • 2,300 310 522.101 FRSConlnbudons 4,100 DvectGF 0.00% ID0.00% • 4,100 31 I 522.102 VOT Pensan Contributions 4,300 Direct GF 0.00% 100.00% - 4,300 712 523.101 Life/Fleahh Insurance 14,200 Direct GF 0.00% 100.00°/u - 14,200 3 U 524.100 Workers'Comp Insurance 140 D'vec[GF 0.00% 100.00% - 140 314 525.100 Unemploymanl Compensation - D'vecl GF 0.00% 100.00% - - 315 554.301 PersonnelTraining 1,500 D'vectGF 0_00% 100.00% - 1,500 316 Toial 510 Personal Services Expansas I R8,540 - 188,540 6 Tabk 2 � Villoge oTTeqaesle,F7orida Weter UtJitiee Divisioo Aaalyaie of Anooel lodirect Coat Reimbursemn[to Village's Geaeral Fuod Allocetioe of Budeeted Geoerel Fuud Eaceodilares ro U[ilities Divisioo � Depart.l Couocil AOora�ioo Percema¢� AUacetioo Amoanw Lioe Division Expease FY 2013 AOo�atioo Water Uulifies Other Divisios(ey Water Ofilipes Other Divixiou(s)\ No. Number Code Descripuon Budget Basis pl Divisioo Depardrent(s) ➢ivisioo DePertmeot(s) 530 Ooaetine Exoenses - 317 531.325 Inspection Services I 13,000 Dvwl GF 0.00% 100.00% - 1 13,000 316 534.300 OtherContracNalSarvices I1,500 D'veclGF 0_00% 100.00% - II,500 719 540300 Trevel&Per Diem 2,240 Dvect GF 0-00% 100.00% - 2,240 320 541.300 CommunicaponServices 3,240 D'vectGF 0.00°/. 100,00°/ - 3,240 321 541.301 Postage 1,020 Dvecl GF 0.00% 100.00°/u • 1,020 - 322 543.300 Utility Services 5,300 Dvea GF 0.00% 100.00% - 5,500 323 544301 Opuadng Leas� 1,910 Dira�GF 0.00% 100.00% - 1,910 324 54b_301 �ce Equip/Repa'v&Maim .1,000 D'vacc GF 0.00°0 100.00°/u - I,000 325 546.303 Building Rape'v&Maint - D'vect GF 0.00% 100.00% - - 326 546,320 Compu[ar syst�mamt&wppli 5,200 D6ec[GF D.00% 100.00% • � - 5,200 327 547.300 Rinting&.Binding 1,000 Direct GF 0.00% 100.00% - 1,000 328 549J00 Other Misc Chgs&Obligations 600 Direct GF 0.00% 100.00% - 600 329 549.304 Licenses,Feos&Permits 1,460 Direct GF 0.00% 100.00% - 1,400 330 551.300 �ce SuppGes&Equipment . 2,540 D'vect GF 0.00% 100.00% - 2,540 331 554.300 Bookv,Publ,Subs&Manbership 1,250 DveU GF 0.00% 100.00% • 1,250 332 Tota1530 Opera[ing Expensea Ezpensas 151,400 • 151,400 600 Ceoital Outlav 333 664.600 MacWEquipmem - Direc�GF 0.00% 100.00% - • . 334 664.601 Compuler Equipmpit - Dvect GF 0.00°/u 100.00°/u • - 335 Totel 600 Cepi[al OuUay Expenses • - - J36 Totel Depertmea�180 Ezpeosee S 339,940 . $ - S 339,440 191 Civil Preparetioo � SIO Personal Services . 337 554301 PersonnelTrain'ing S - DireclGF 0.00% 100,00% S - $ - 338 Total 510 Paeonal Services Expenses - � • - 530 Ooeretin¢Exoenaea � 339 54D300 Trevel&Per Diem - Direcl GF 0.00% 100.00% - - 340 � 541300 Communicapon Servicas - Direct GF 0.00% 100.00% - - 341 546.320 Computer system main[&suppli - D'vecl GF 0.00°/n 100.00% • - 342 549.900 Disas[er Reliel'&Infbel Resp - Direct GF 0.00% 100.00°/. - • 349 552308 Uniforms - � Direct GF 0.00°/u 100.00°(0 - - 344 552.309 Uniforms - DvectGF 0.00% ]00.00% - - 345 552.310 Unif'orms - Dvect GF 0.00% 100.00% - - 346 Tolal 530 Operating Expens�s Expenses • • - 347 Tofal Depertmeol l91 Eapeoses $ - S - S • 192� Fire Coo[rol S 10 Prnsonal Services 34A 512J00 Regular Salari�&Wages S 1,430,900 Direct GF 0.00% 100.00% S - S 1,430,900 349 514.100 Overtime SQ000 D'vecl GF 0_OD% 100.00% - 50,000 750 514300 Overtime-Treining - 19,890 Direcl GF 0-OD% 100.00°/u - 19,890 � 351 515.101 Holiday Pay 49,800 Direcl GF 0_00% 100.00% • 49,800 332 515.107 Bonus Pay Plan - Dvea GF 0.00% 100.00% - - 353 515.104 Sick Leave Conversion Pay - Dvea GF 0.00% 100.00% - - 354 515.106 Clothing @ Boo�Alloxance - Dvecl GF 0.00% 100.00°/u - - 355 515-I W Part•[ime Selari� , 49,800 D'vecl GF 0.00% 100.00% - 49,800 356 515.110 Intem Fire Fighter Pey 72,100 D'vec�GF 0,00°/ 100-00% - 72,100 . 357 515.120 Cell phone allowance 1,200 D'vect GF 0.00% 100.00% - 1,200 358 516.100 Compaisated Absances 3,600 D'vect GF 0.00% 100.00°h • 3,600 359 521.101 FICA Taxcs 102,800 Diract GF 0.00% 100.00% - 102,800 360 52L102 MedicereTerzes 24,100 Dvec[GF 0.00% 100,00% • 24,100 361 522.101 FRSCondibulions • DireclGF 0.00% ID0.00% - - 362 522.102 VOT Paision Contributions 337,900 D6act GF 0.00% 100.00% - J37,900 363 522.110 O[her Pwision Contributions 137,000 D'vec[GF 0.00% IDD.00% - 137,000 364 523.101 LifelFleelth Inswance 226,700 D'vec[GF 0.00% 100.00% - 226,700 365 524.100 Workers'Comp Insurance 49,450 D'vec[GF 0-00% 100.00% - 48,450 366 524.100 Unemploya�enlCompmssdon - Dvec[GF O.DO'/o 100.00% • - 367 526.101 EmpbyeeRecognidonProgam 1,605 Direc[GF 0.00% 100.00% - 1,605 368 526.103 Fducadon Reimbursement Prgm 10,000 Dvect GF 0.00% IOO.OQ% - 10,000 369 326,103 Empbyee Physfcal/Psycobgical 9,870 D'vac[GF 0.00% 100.00% • 9,870 370 554.J01 P�sonnel Treinmg 9,070 Direcl GF 0.00% 100.00% - 9,070 371 Total 510 Personal Sarvicas Expenses .2,584,785 - 2,584,785 7 Tabk 2 VJlege of Teques[a.FMrida WeMr Utili�ies Divisioo Aoelysis of Aoouel todirect Cost Rei�ursemeot W Village's Geoerel Foed Allorarion of Bodeeted Geaerel Fond Ezceoditurev lo Utilitles Division Depart.l Couocil AllocaUOe Percenfa¢ee Allocatioo Am000la Line Divisioo E=peose FY 2013 Aliacatioo W eter Udlides Other Divisioo(eN Weter Ufili6p Ol6er Divisioe(s)1 Na Number Code Descriptlon BudRet Besispl Division Depanment(s) Divieioo DepaAme�t(e) 530 Oceratine Exoees s 372 531318 Voluntear Fve Fighter Progrqm 8,930 Direct GF 0.00% 100.00% 5 • S 8,930 � 373 540.300 Trevel&Par Diem 6,I 00 Dvect GF 0.00% 100.00% - 6,100 374 541300 Communicetan Services 15,460 Drcec[GF 0.00% 100.00% • 15,460 375 541301 Postage 1,500 DvectGF O.DO% 100.00% - 1,500 376 543300 Utility Services 26,760 Dvect GF 0 00% 100.00% - 28,760 377 544301 Operepng Leases 7,740 Dvect GF 0.00% 100.00% - 7,740 378 545.300 Inswence 21,390 Dvec�GF 0.00% 100.00% - 21,390 379 546.302 Vehicle Repav&Mainlenance 9,300 Dvecl GF 0.00% 100.00% - 9,500 380 346303 BuiWing Repair&Main[ 25,610 Dvec�GF 0.00% 100.00% - 25,610 38I 546310 Equipmwri Repair&Mainl 21,720 Dvec1 GF 0.00% 100.00% • 21,720 382 546-320 Compu�a system mainl&suppli IS,000 Dvac�GF 0.00% 100-00% - I8,000 763 547_300 Prin[ing @ Binding 920 D'vecl GF 0.00% 100.00% • 920 384 549.300 O[ha Misc Chgs&Obliga�ions 2,600 Direc[GF 0.00°/u 100.00% • 2,600 385 549.304 Lica�sea,Faes&Permits 17,010 DireM GF 0.00°/n 100.00% - 17,010 3A6 549.31 I Marine Unil Operations S,q80 D'vec�GF D.00°/u 100.00% • 5,480 387 551.300 Oflice Supplies&Equipmem 2,790 D'vect GF 0.00°/ 100.00% - 2,790 388 551,302 Fire Prevenlion Educeiion 2,310 Duect GF 0.00% IOO.OQ% - 2,310 389 552301 Gas&Oil 2Q000 Direct GF 0.00% 100.00% • 20,000 390 552.302 Small Tools and Equipment - DQecl GF 0.00% 100.00% - - 391 552.304 Chanicels 990 D'vecl GF 0.00% 100.00% - 990 392 552.305 Uni1'orms 23,310 Direc�GF 0-00% 100.00% - 23,J10 393 552.308 Uniforms 22,840 DvecIGF 0.00% 100,00% - 22,840 39A 552310 Umforms . 5,500 Dvac�GF 0.00% ID0.00% - 5,500 799 552311 Uni(orms 340 Dvec�GF 0.00% IDO_00% - 340 396 SSZ312 UniForms 37,170 DvectGF - 0.00% 100.00% - 37,170 797 552344 Fire S[abon Supplies 1,260 Direct GF 0.00% 100.00% - 1,260 198 554.300 Books,Publ,Subs�Membe's6ip 2,75D Direct GF 0.00% 100.00% - 2,750 399 To[al 530 Operato�g Expensw Expensw 309,980 - 309,980 600 Caoitel OuNev 400 664.600 Mach/Equiproem 7,500 Direc[GF 0.00% 100.00% - 7,500 401 664.601 Compu[er Equipmen[ - Dirac[GF 0.00% 100.00% - - 402 664.602 Vehicles • D'vectGF 0.00% 100.00% - - 403 To�al 600 Capi[al OuHay Expa�sa 7,500 • 7,500 404 Tolel Departmeot192 Eipeoses S 2,902,265 � S - 5 2,902,265 310 Public Works � 510 Personal Services 405 512.100 RegularSalaries&Wages $ 177,700 PWPersonnel 14.52% 84.48% S 25,800 S I51,900 406 514J00 Ovwtime 1,000 PWPersonnel 14.52% 85.48% 145 833 407 515.104 Sick Leave Conversion Pay - PWPeraonnel 14.52% 85.48% � - 408 515.106 ClolAing&Boo�Allowance 500 PWPersonnal 14.52% 85.48% 77 427 409 515.107 Parl-IimeSalaries 18,900 PWPeraonnel 14.52% 85.48% 2,744 16,156 410 321.101 FICATaxes 11,700 PWPersonnel 14.32% 85.48% 1,699 IQ001 411 521.102 MedicareTaces 2,800 PWPersonnel 14.52% 85.48% 407 2,393 412 522.101 FRSConuibutions 4,100 FWPersonnel 14.52% 85.48% 593 3,505 413 522.102 VOTPensionContributions 9,800 PWPersonnel 14.52% 85.48% 1,423 6,377 414 523.101 Life/Heahhlnsurence 56,200 PWFersonnel 14.52% 85.48% R,160 48,040 415 524,100 Worlc�s'Comp Insurence 10,270 PWPersonnel 1432% 83.48% 1,491 8,779 416 Total 510 Personal Services Expenses 292,970 42,536 250,434 530 Ooeratine Ezcensa 417 531.302 EngineeringSmvicw 2,000 PWAlloc I5.00% 55.00% 300 1,700 418 534.300 OtherContractuelSernces 2,000 PWAlloc 15.00% 55.00°/a 300 1,700 419 540.100 Travel&Pa Diem 250 PWAlloc IS.00% 55.� 38 213 420 541.300 Communicetion Services 4,000 PWAlloc I5.00% 85.00% 600 3,400 421 543.300 Udlity$ervices 9Q000 PWAlloc I5.00% 55.00% 13,500 76,500 422 54i301 Street Lighis I 10,000 Dvect GF O.OQ°/u 100.00°/. - I 10,000 427 544301 OpereUng Leasw 1,200 D'vecl GF 0.00% 100.00% • 1,200 424 544.304 FEC Lease 14,000 DireC GF 0.00% 100.00% • 14,000 425 545300 Insurence I1,500 DirettGF 0.00% 100.00% - II,500 426 546100 R&M-Station I 1 2,000 Dvect GF 0.00% 100-00% - ?,000 427 546_301 OfliceEquip/Repair&Meim 200 DvecIGF � 0.00°/u 100.00% - 200 428 546.302 Vehicle Repa'v&Mainlenance 4,000 PWAlloc I5.00% 55.00% 600 3,400 429 546303 BuiWing Repair&Mainl 5,000 Direc�GF 0.00% 100.00% - 8,000 430 546.305 PalhwayMainlenance I5,000 Direc[GF 0.00% 100.00% - I5,000 431 546306 Ga�eral Maintenance 30,000 D'vect GF 0.00% 100.00% • 30,000 432 546309 Lendscape&Imgation Maint 130,000 Direc[GF 0.00% 100.00% - 13Q000 433 546310 Equipmeol Repair&Moim 6,000 PWAlloc I5.00% 83.00% 900 5,100 434 546.720 Computer system maint&suppli 1,020 PWAlloc I5.00% 85.00% 153 867 435 546350 R&M-Roads 20,000 Direcl GF 0.00% 100.00% - 2Q000 476 549.300 Othw Misc Chgs&Obligaaons 1,800 PWAOoc I5.00% 85.00% 270 1,5J0 437 549304 Licensw,Fees&Permi[s 4,500 PWAlloc I5.00% 83.00% 675 3,825 438 551.300 O�ce Supplies&Equipmenl 450 PWAlloc 15-00% 85,00% 68 383 439 551.400 Janrtorial Supplies 4,300 PWAOoc I5.00% 85.00°/a 675 3,825 440 532.301 Gas&Oil 6,000 PWAlloc I5.00°/a 85.00% 900 5,100 441 552.302 Small Tools and Equipmant � 1,500 PWAIIce 15.00% 85.00°/a 225 1,275 . 442 552.305 Uniforms 2,000 PWAlloc 15.00% 85.00% 300 1,700 443 553.301 Road Signs 2,000 Dvacl GF 0.00% 100.00% - 2,000 444 563.600 Public Educe[ion Rogram 5,000 PWAlloc I5.00% 85.00% 750 4,270 445 563.601 SlrcetscapeTrees 2,000 DvectGF 0.00% 100.00% - 2,000 446 To[al 530 Opera[ing Expenses Ezpenses 480,920 2Q253 460,667 a Tebk 2 Village of Tequesta,Florida ' Weler UNlities Divisioo Analysis of A000al lodirecl Cos�Reimborsemeat to Village's Gweral Fuod � Allocetion of Bedeeted Ceeeral Fend Excenditores[o UHlides Divisioo Depart.l Coaocil Allocalioo Perceete¢es Allocation Amonola Line Division E=peose FY 2013 Allocelioo Water Ufilides O[her Divisloo(sN WaMr UfiGties Ot4er Divisioo(s)\ No. Number Code Deacripfioo Bud¢et Basis Il1 Divisioo Depertmeot(s) Divbion Depanmeet(s) 600 Ceniral Outlav 447 663.600 Improvemenla othor than Bldgs - PWAIIa 15.00% B5.00°/u - - 448 664.600 Mach/Equipmwit - PWAOoc I5.00°/u BS,00% - • 449 6fi4,602 Vehicks - PWAlloc I5.00% B5,00% • - 450 To�al 600 Capi�al Ouday Expenses - • - 451 Total Deparlmeo[Expenscs $ 773,890 S 62,�89 S 71 I,101 230 Parl� 600 Caoital OuNav 452 661.000 Lend Acquisition S • Dvect GF 0 00% 100.00% • - 453 Totel Expm�sea • - • 454 Total Deparuneot Expeoscv $ � S - S - 231 Leisure Services S]0 Personel Services � 455 512.100 Ragnler Salarias&Wages $ 139,700 Dvect GF 0.00% 100.00% S - 5 159,700 456 514.100 Overlime - D'vect GF 0.00% 100.00% - - 457 515.104 Sick Leave Conversion Pay • D'vec[GF 0.00% 100.00% - - 458 515.106 Clotlting&Bool Allowance 100 D'vect GF 0.00°/v 100.00% - 100 459 315.107 Par�-tima Salaries 45,000 Dvec[GF 0.00°/v 100.00% • 45,000 460 SI3.108 Auto Aliowance 3,000 D'vect GF 0.00% 100.00% - 3,000 � 461 515,109 Seasonal$alaries&Wagas 30,000 Direcl GF D.00% 100.00°/n - 30,000 462 516.I00 Compensatad Absawa 3,500 D'vec[GF 0.00°/v 100.00% - 3,500 463 521.101 FICA Taxes 14,600 D'vecl GF 0.00% 100.00% - 14,600 464 521.102 MedicareTaxea 3,500 D'veclGF 0-00% 100.00% - 3,500 465 522.102 VOTPensionContributions I5,100 D'vaclGF 0.00% 100.00% - IS,100 466 523,101 LJe/Health Insurance 40,000 Dvect GF 0.00'/0 100.00% - 40,000 467 524.100 Workers'Comp Insurance 7,570 Dvect GF 0.00% 100.00% • 7,570 468 425.100 U�mploymen�Compensation - Dvecl GF 0.00% 100.00% • - 469 526.105 Employce Physicel/Paycobgical 2,500 D'vecl GF 0.00% 100.00% - 2,300 470 554.301 Personnel Training 1,200 D'vecl GF 0.00% 100.00% - 1,200 471 To�a1510 Personal Services Expenses 325,770 • J25,770 530 Ooeratina Exoenses 472 534.303 Spacial Events 79,000 Dvecl GF 0.00% 100.00% - 79,000 473 540.300 Travel&P�Diem 3,000 Dvect GF 0.00% 100.00% - -3,000 474 541.300 CommunicationServices 3,730 DiractGF 0,00% 100-00% - 5,730 473 541301 Postage I30 D'veciGF 0.00% 100.00% - I50 476 543300 UtJityServices IS,300 DirectGF . 0.00% 100.00% - I5,500 477 545.300 Insurance 12,370 D'vect GF 0.00% 100.00% - 12,570 478 546.302 VeLicle Repav&Maintenance 1,800 D'vect GF 0.00% 100.00a/ - 1,800 479 546.303 Building Repav B Main[ 20,000 D'vecl GF 0.00% 100.00% - 20,000 480 546.306 General Main[aience 30,000 D'vacl GF 0.00% 100.00°/u - 30,OOD , 481 546.310 Equipmem Repair$Mainl 1,700 D'vect GF 0.00% � 100.00°/s • 1,700 482 546.320 Computer syatem maint&suppli 1,740 Dvect GF 0.00% 100.00% - I,740 483 549.201 Advatising&Promoeon 9,000 D'vect GF D.00% 100-00% - 9,000 484 549.300 O[her Misc Chgs&ObligaUOns 5,000 Dvecl GF 0.00% 100.00% • 5,000 485 549.304 Licenaes,Fces&Parmits 2,200 Dvecl GF 0.00% 100.00% - 2,200 486 549.332 Recreation Program Pxpense 38,300 Dvec�GF 0.00% 100.00% - 38,300 467 549_333 Spring/Summer Camp 16,000 D'vect GF 0.00% 100.00% • 16,000 488 531,300 09'rce Suppliea&Equipmenl 2,OU0 D'vect GF 0.00% 100.00% - 2,000 489 551315 Fire Prevention Education - 5,000 Dvect GF 0.00% 100.00% • 5,000 490 552301 Gas&Oil 1,200 Dvecl GF 0.00% 100-00% • 1,200 491 552302 Small Tools and Equipmem 1,500 Dvect GF 0.00% 100.00% - I,500 492 552305 Uniforma 500 Direc�GF 0.00% 100-00% - 500 493 554-300 Books,Publ,Subs&Membership 500 Dvecl GF 0.00% 100.00% - 500 494 Toie1530 Opera[ing Expenaes Expenses , 232,390 - 252,390 600 Capital Outlav , � q95 664.600 Mach/Equipmenl - Drzecl GF 0.00% 100.00% - - 496 Total 600 Capi[al OuGay Expensw - • • 497 Total Depertmenl Ecpeoses S 578,160 S - S 578,160 700 Deb[Service 471 D/S-Rincioal 498 571 J06 P/5 Prin•BOA-P/S Bldg T 247,810 Dvec�GF b.00°/u 100.00% S • S � 247,810 499 571 J08 P/S-Prin-SunTrus�-Pumper - Dvect GF 0.00% 100.00% - - 500 571 J25 Pnn-2012 Ford Focus-Admin 4,3 i3 Dvact GF 0.00% 100.00% - 4,315 301 571 J26 Pria-CTS Smarl Cop Lease 33,870 Dvact GF O.OD% 100.00% - 53,870 502 Tolal 471 D/$-Pnncipal Expenses S 305,995 S - S 305,995 an nrs•mc��� 503 572J06 P/S-Im.BOA-P.S Bldg 124,700 Dvacl GF 0.00% 100.00% - 124J00 504 572J08 P/S-SunTrus�-Pomper - Dvec�GF 0.00% 100.00% - � - 503 5'72J23 Im.201�Ford Focus-Admin 365 Dvect GF 0.00% 100.00% • 365 506 Total Tolal 471 D/S-Principal Expanses Expenses S 125,065 S - S 125,065 507 Total Departme�l 700 Eipeosee S 431,060 S - S 431,060 9 Tabk 2 V illege of Tequert&Florida Water Utilkies Divisioo . Aoalysis of Aonuel Iodirect Cost Reimbarsemeot to Village'e Geoeral Fund Alloca/ion of Bodeeted Geaeral Faud E:ceodi�ores to UtiliBes Divisioo Deper4/ Couocil Allocetioo Percenmgcg Allocefioa Amouate Lioe DiviBioo Expeose - FY 2013 Allocetioo W aler U61i6ec Ot6er Divisioo(s� WaMr Ufili6es Olher Divisioe(s)\ No. Nomber Code Descripdoa Bndeet BesisUl D'm'sioo Depanmentfs) Divisio� Deparlmem(s) 900 lolerfoad Traosfera Ont 591 Interfund Transfers Out 508 391.301 TrsT to Capilel Imp Fund S • Dvecl GF 0.00°/u 100.00% - - 509 Total 591 In[erfund Transfers Ou[Ezpens�s • - - 510 Tolal Department Expeosea S • S - S - 910 Other Fiomciog Soarcea&Uses 590 Other Financine Sources�.Uses � . 51 I $67.100 Unrealizod Loss on invasbments $ - D'vec[GF 0.00°/ 100.00% • - 512 To[al 590 Otha Financing Sources&Uses Expenses - " • - 513 Total Deperlmeol910 Expeoaes S - $ - S - 950 Ot6er No�operetiog � ' 590 011wr Financine Sources&Usas 514 549391 Bank Chetges S 12,000 Dvec�GF 0.00% 100.00% $ • S 12,000 515 549.J95 Credit Card Fces a�Charges 4,000 Direa GF 0.00% 100.00% - 4,000 416 590.001 Albcate W Fu�Balance ' - Direc�GF 0.00% 100.00% - - 517 999.001 Suspaise - Dvea GF 0.00� 100_00% • - � 518 999.002 Suapense-Payroll - Direc�GF 0.00% 100.00% - - 519 999.200 Suspensa-A/P - D�GF 0.00% 100.00% - - 520 Tolsl 590 Other Finencing$ources&Uaes Expenses 16,000 - - 16,000 521 To1a1 Deparlmeo1950 Expeoses $ 16,000 S • S 16,000 990 Ot6er Reeerves aad Coetiegeocy 590 Other Financine Sources&Uses 522 599.902 Reservcs-Contingency $ - ToielExp 33.04% 66.96% $ - S - 523 Total 590 O[her Financing Sources&Uses Expenses - - - 324 Tofal Deperlmeo1990 Expeoscv S - S - S - 301 Cepitel Improvemeo�Food - . 600 Caoi[al Outlav 525 653.601 Road Improvements S • Direcl GF 0.00% 100.00% $ - S - 526 S I SJ 04 Dept:3I5 Tequesta Drive(Bridge) • Dvecl GF 0 00% 100.00% - - 527 662.632 Architect&Engcering - Direct GF 0.00% 100.00% • • 528 662.633 Conswaion•Other - Dvecl GF 0.00% 100_00% - 529 663.301 Conswction•Bridge • D'vecl GF 0.00% 100.00% - • 530 515,109 Depl:399 Misc Rq-General - Direcl GF 0.00% 100.00°/, - - 531 663.655 Landscaping - Dvea GF 0.00% 100.00% - - 332 Tota1600 Capital Outlay Ezpenses - • - 9001nrerfund Transfas 533 491_001 Transfer to General Fund - Direct GF 0.00% I D0.00% S - $ - 534 To�a19001nterfmd Transf�s Expenses S • S - E - 335 Tolal Depertmeot 301 Espeoses S • S • 5 - 303 Capital Projects Foad G00 Caoiral Outlav ' - 536 663.652 Palhway/Sidewalk Improvements S - D6ect GF 0.00% 100.00°o S . - S - 537 Total 600 Capi�al OuNay Expenses Y • $ • S - 9001ntafund TransTers 538_ 591 001 Transfa lo Generel Fund I 12,000 Dirwt GF 0.00% 100.00% S - S I 12,000 5]9 Totai 900 Interfmd Transfas Expenses S I 12,000 S - S I 12,000 540 Total Deparlmeo1303 Eapeoses S I 12,000 S • S I 12,000 541 TOTAL GENERAL FUND EXPENDITURES $ 9,519,200 S 485,229 S 9,033,971 542 PERCENTOFTOTALEXPENDITURES 5.10% 94.90% 10 Table 3 Village of Tequesta,Florida . Water Utilities Division Analysis of Aonual Indirect Cost Reimbursement to Village's General Fund Allocation Factors-Exoenditures Allocatioo Percentages Line Allocation Water Utilities Other Division(s)/ No. Description Basis Division Department(s) I Direct-Water Utilities Division Direct Water 100.00�% 0.000% 2 Direct-General Fund Direct GF 0.000% 100.000% 3 Equal/Village Manager Utility Allocation Equal 50.000% 50.000% 4 Total Expenses TotalExp 33.037% 66.963% 5 Village Manager Personnel After Village Utility Allocation ManagerPerNet 19.010% 80.990% 6 Village Manager Personnel Prior to Village Utility Allocation ManagerPerGross 50.000% 50.000% 7 Total Personnel Costs-Expenditures Personnel 20.817% 79.183% 8 Village Clerk Personnel ClerkPersonnel 20.500% 79.500% 9 Finance Department Personnel After Village Utility Allocation FinancePerNet 31.097% 68.903% 10 Finance Deparpnent Personnel Before Village Utiliry Allocation FinancePerGross 39.916% 60.084% 11 Police Department Personnel PolicePersonnel 2.486% 97.514% 12 Police Deparanent-Dispatch Only Dispatch 35.000% 65.000% 13 Village Hall Square Feet Allocator VHSqFt 14.776% 85.224% 14 General Government-Contract Services GGContract 47.182% 52.818% ]5 IT Services IT 20.000% 80.000% 16 Village Hall Personnel(Occupants) VHEmpI 18.261% 81.739%a 17 Village Hall Personnel less Finance Deparnnent(Occupanu) VHEmplNet 12.222% 87.778% 18 Village Hall Qperating Leases VHOpLease 20.000% 80.000% 19 Public Safery Utilities Allocation SafetyUtil 4.828% 95.1a2% 20 Public Works Personnel PWPersonnel 14.519% 85.481% 21 Public Works Allocation PWAlloc I5.000% 85.000% �� � � . � � � � � o � �� � � � = � �+� E � � � �• �+ > fi ��'- m � '� ? . e �� � � A " �< � a � n � y .°v �a �� � F ���Zj � a� �, g � e 6 '�u $ ou� Q� � � g m= a �� �� � � � , � � � �g a� >'o o m � � � � < � � 0. � �� � � _ �� � Q � � � � � � > > � G5 :. - m ,n v U�n e o` � ��n° ^� �� °� a � ,:t �$ �e � �rn �� mF. � � � � � N� �$ N� �° •x E e^ �� � S�o � ... �R ��r _ , $�� � � � �� � 4 p C� P' y qom .. � �o.°s§ a �s= �,"� � s" � w h w K » « » dq � wo o� � � � occ � � �ne �n ya � d Yy .E.� �� � • �� � � c� $�$ � g � � � � .rv� �,°n F' �om ��:9 �a "' N- ; =3 g4^ ° °' '° �°� oe .�, - e ��U � S� y3� "e 3 w H H » y � � � 8P°O °$ r� �� «� S� mgR ' a� ' 8� � _ ' R �� �� �$ e° 9 ad - ^°:$ _ `�°g �_ �g __�, °ra N� �a „ _�� '" =$ - �g e � g- - - •n � :a' F c� �n �n �n a < a �� W$'� o u =� �m �� ��� �E �SS � � � � .3 � :E ? o ° E � E •� $ � � � z � � � � ° o ' $ y� 3 �y� � � a5 � � � �7°�°� 9 � � � �p �� � V � � � � � Z � � 9� � �v`� � y�i�i � �� `�� �Z °�� �� J5 �'� Ci �U � � ��3��� �� �2,� �'s �2� �� r� g � ��`� � � � � � � a � � a � i� o,_ W.a ffi 4t t- .� �.���$ � �o ��� �'� ���� �� � ffi� _�� �o��'�a � � �o � �� �a � �� �� 'C atl ��2 � yE e"o� Sg 9� S �- 9 � 8 _,�'S_3.Y�y � `yA� a� 8oa g o �=c�3 °as.$n � °a�' S>� � � �»� �� ���>ii °S�cg�aaa°mi�3i.'�.�d.°� 3333 .� �� �� ��� �� �I t aC V G � �ZI rvi.+e r��^ r m � � � ..� _.��_�rvrvrvr�euneV rvrvrv r+.�n r n .nn , . mQ � � � � � s s � � � � � � � W � � � � � _ � � � � E � � E � B� � � � a e- '� �.� � u' � O � s g � � � � a � g �� � � � � �� � � � � �� � � � � , . � . � � E � e s a � �� � � v �� � � � a °� � � � o � � � Md�� � $; $a �� $� oK.,.,-_ =e e a� �s °m � � � P��r �� P , ��o N$ - _� � �-- �B R� ��° _a �- > � AQ� _N _ s.� o� o � � ' �Q � � �O� w w » » a� a � Y � < 's � � �e °O� N%v � e $� �g�°, �e o 0 0-o r\ rN_ m& �° f"-.$ �° �'�� �s S ..i� 8$ � .�� °a $ �..i °� � �� N;� '- - °� _ � �'7� N �i:J.°' �. �� w r T. ..G y3 & "e 3 » » » e a o�:�� �� P<��� �•� W g� �� �eee�o �g° ��$s�n �:� �a$ �$ �� � ° m N � S '^ � .. t ,^.,S ,°°.,� =N eg �=� g �$ og rvg e w r — •Po E � F. �+ w �, w V, �n � U Y "e a s � F � ��� � �m� � 9c? ffi� LL �� �z `�e � �" �� � �� a'a ���w� ��8�� �2� �'a�,$� � ° �'� �m �� �� .���� "�i°- �s ���o �c5 $ �> ��`�$ ����`� � �$ e �' ��`�o � �g � L � y m O � ��m \� ��N^� � �� � 9 7 a � � s ' & < � � � z a .� � � � _ � � > � � �� � � � ` � � s � � s � � � � � o s � _ „ v� �, a o e'��� � ��'�'��- n � ���� g e � �g � �� �� � � � xh� � � �� � � � � � �� ;� � � � � � �.���g � y�.���;, � � �'� �� � ��� � �_� eF �' �� s��o a s'��a :� ��a .sc �r- 9cc f �4� r- `6°�F �' o.J3 x� �'S �� � � �H �4m F o � ep`e 'S g � E eg� �'3 d� °� �o $ �� � � �3 z° y a"o °$� ��'2 �.'s k YY �-q^b i.. a yy i+.p9� � a 2 � g �+�9'��' 7y �g `� � � '�, � U�� �� ri�i..�Q� � � '����Q� 06 0°GC $$' �� Z33�6>i �� ;��� s.�5��#, � � �Fg� F 0 U �I a. 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