HomeMy WebLinkAboutDocumentation_Regular_Tab 11_12/12/2019
Agenda Item #11.
Regular Council
STAFF MEMO
Meeting: Regular Council - Dec 12 2019
Staff Contact: Jeremy Allen, Village Manager Department: Manager
TITLE
Manager's Report
SUMMARY:
Below are list of the Finance Department reports presented and statistical data for the month of
October 2019.
Financial Reports Unadjusted, Unaudited
Balance Sheets, Summary (attached)
Revenue & Expenditure Report, Detailed (attached)
Revenue & Expenditure Report (prior year comparison), Summary, Detailed (attached)
Revenue & Expenditure Report (target budget), Summary (attached)
Cash and Investment Report (attached)
Statistical data department benchmarks
Finance
Additional Information
1. The Financial Reports presented above are unadjusted and unaudited. The Village
considers revenues available if collected within 45 days of the current fiscal period. This
means that there are additional revenues and expenditures that have not been recorded to
date and that will be recorded once year-end adjustments are completed. Additionally, during
the year, revenues and expenses are recorded on a modified accrual basis (similar to a cash
basis). This will result in significant differences between our beginning balances in the
enterprise funds (water, refuse and recycling and stormwater) and the adjusted ending
balances as these funds report on a full accrual basis.
2. The first Property Taxes distribution is available to the Village in November with two
distributions in November 2019 and three in December 2019. Historically, 91% of ad valorem
tax distribution receipted by the end of February.
3. The first Sales Taxes distribution is available to the Village in November 2019 and is month
behind the collection/reported period.
4. Sales/use taxes and intergovernmental revenues distribution is available to the Village in
November 2019 and is month behind the collection/reported period. Local Discretionary
infrastructure surtax falls two moth behind.
5. Revenues (Budgetary comparison) recorded in the General fund represents 2.83% of
budgeted due to the distribution nature of State revenues and Ad valorem taxes.
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Agenda Item #11.
6.Overall Expenditures (Budgetary comparison) in the General Fund represents 7.58% of
budgeted, which is slightly below targeted 8.33%.
7. Revenues (Prior year comparison) all funds increased by $52 thousand (9%) mainly due to
Land Development fee increase and implementation of the Admin fee from the Building
Department.
8. Expenditures (Prior year comparison) all funds has decreased by $40 thousand (3.05%)
mainly due to the timing difference in recording some of the expenditure payments.
ATTACHMENTS:
Village Manager's December 2019 Report
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Department
Building
year
to
from
timing
2019
differs
increase
year
fees
yearyear
Nov
feefees
increases
toto
in
from
donations,
Admin
yearyear
leases
differ
Fest
fromfrom
enforcement
development
distribution
towers
FirstLandImplementedCellDiffersCodeDiffersTequestaTransfers
UNAUDITED
0.27%1.09%9.20%4.00%1.00%3.05%
98.71%93.27%50.00%31.80%
VARIANCENOTES
UNADJUSTED,
(121)
(3,317)(2,216)(3,300)(2,390)(3,331)
91,312
(37,902)(39,559)
TEQUESTA
OF
TEQUESTA
VILLAGE
ENDING10/31/2019
OF
BALANCE
THE
FOR
PERIOD
VILLAGE
0000.00%
REPORT
(735,821)(644,509)
BALANCEYTD
1,298,2401,385,78187,5416.74%
YTD
EXPENDITURE
AND
Earning16,79618,0471,2517.45%
TRANSFERS562,419614,17251,754
Recr.62788826141.62%
receipt44,64244,521
Fund0000.00%
EXPENDITURES
Safety70,08779,9749,88714.11%
Gov3,06430,52427,461896.30%
Revenue15,09015,3052151.43%
Revenue49,55860,45310,89521.98%&
LESS
REVENUE
Taxes0000.00%
Sources03030100.00%
TRANSFERS1,298,2401,258,681
Donations6,6003,300
gross
GenPublic
Revenues3,36044
&
Investment
DESCRIPTION10/31/201810/31/2019VARIANCE%
Utility17,26717,5002331.35%
Taxes66,61569,3932,7784.17%
Enforcement01,5121,512100.00%
ServicesServices218,511216,121
LESS
Permits44,73849,1144,3779.78%
fees
In0127,100127,100100.00%out0127,000127,000100.00%
Recycling675704294.30%
&
ServServ
forfor
PropertyRoyalties20,35424,0303,67618.06%Fund947,548909,646
Forfeitures2,376160
REVENUES
Use
Law
Fees02,2682,268100.00%ImprovementProjects
&
REVENUES562,419741,272178,854REVENUESEXPENDITURESEXP
Financing
Fund332,750329,420
&
&
&
forfor
OF
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REVENUES GeneralFranchiseSalesIntergovernmentalChgsIntragovernmentalRentsMiscellaneousFinesImpactLicensesChgsChargesContributionsUnrestrictedOtherTransfersCharges TOTALTOTALEXPENDITURES
GeneralCapitalCapitalWaterRefuseStormwaterSpecialTransfers TOTALTOTALNET
VILLAGEOFTEQUESTA
Agenda Item #11.
REVENUEREPORTFORTHEVILLAGEOFTEQUESTAUNADJUSTED,UNAUDITED
PERIODENDING10/31/2019
YTDBALANCEYTDBALANCE
DESCRIPTION10/31/201810/31/2019VARIANCE%VARIANCENOTES
REVENUES
Fund001GENERALFUND
GeneralPropertyTaxes0000.00%FirstdistributioninNov2019
Sales&UseTaxes66,61569,3932,7784.17%
Franchisefeesgrossreceipt44,64244,521(121)0.27%
IntergovernmentalRevenue15,09015,3052151.43%
ChgsforServGenGov3,06430,52427,461896.30%Landdevelopmentfeeincrease
IntragovernmentalRevenue49,55860,45310,89521.98%ImplementedAdminfeesfromBuildDepartment
Rents&Royalties20,35424,0303,67618.06%Celltowersleasesincreases
MiscellaneousRevenues3,35544(3,311)98.70%Differsfromyeartoyear
ChgsforServPublicSafety15,16179,97464,813427.49%Duetotimingwhenrevenuewasrecorded
Fines&Forfeitures2,376160(2,216)93.27%Codeenforcementfeesdiffers
ImpactFees02,2682,268100.00%
Contributions&Donations6,6003,300(3,300)50.00%TequestaFestdonations,timingdifference
Licenses&Permits44,73849,1144,3779.78%
ChargesforServicesRecr.62788826141.62%
OtherFinancingSources03030100.00%
UnrestrictedInvestmentEarning7,2696,537(733)10.08%Investmentaccountbalancedecrease
TotalGeneralFund 279,449386,541107,09238.32%
Fund301CapitalImprovementFund
MiscellaneousRevenues0608608100.00%Differfromyeartoyearandbudgetedatlow
TransfersIn0127,100127,100100.00%Transfersdifferfromyeartoyear
TotalCapitalImprovementFund 0127,708127,708100.00%
Fund303CapitalProjectsFund
TransfersIn0000.00%
TotalCapitalProjectsFund:0000.00%
Fund401WaterFund
MiscellaneousRevenues50(5)100.00%Differfromyeartoyearandbudgetedatlow
OtherFinancingSources0000.00%
UnrestrictedInvestmentEarning7,4529,1991,74723.45%Interestrateandaccountbalanceincrease
ChargesforServices218,511216,121(2,390)1.09%
TotalWaterFund:225,968225,320(648)0.29%
Fund402Refuse&Recycling
IntergovernmentalRevenue0000.00%
UnrestrictedInvestmentEarning212122(90)42.65%Investmentaccountbalancedecrease
ChargesforServices0000.00%
TotalRefuse&Recycling:212122(90)42.65%
Fund403StormwaterUtility
UnrestrictedInvestmentEarning1,8631,582(281)15.10%Investmentaccountbalancedecrease
ChargesforServices0000.00%
TotalStormwaterUtility:1,8631,582(281)15.10%
TOTALREVENUESALLFUNDS 507,493741,272233,78046.07%
TOTALREVENUELESSTRANSFERS 507,493614,172106,68021.02%
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VILLAGEOFTEQUESTA
Agenda Item #11.
EXPENDITUREREPORTFORTHEVILLAGEOFTEQUESTAUNADJUSTED,UNAUDITED
PERIODENDING10/31/2019
YTDBALANCEYTDBALANCE%
DESCRIPTION10/31/201810/31/2019VARIANCEVARIANCENOTES
EXPENDITURES
Fund001GENERALFUND
Council6,6406,421(220)3.31%
Manager71,43420,708(50,727)71.01%RegularSalaries&Wagesdecrease
HumanResources24,06439,60715,54364.59%*
VillageClerk29,18928,024(1,165)3.99%
Finance36,13734,792(1,346)3.72%
Legal0000.00%
ComprehensivePlanning6711,8901,219181.61%Membershipfee,timing
GeneralGovernment53,96618,756(35,211)65.25%Property/casualtyinshavenotpayedyet
IT11,97416,1024,12734.47%*
PoliceDepartment216,898273,01256,11425.87%*
Building&Zoning34,84847,26712,41935.64%*
CodeCompliance3,9046,3782,474100.00%*
FireControl236,847271,94535,09714.82%*
PublicWorks78,74158,807(19,934)25.32%Decreaseinmisc.projects,FECleasenotpayedyet
LeisureServices62,26654,704(7,562)12.15%Decreaseinoperatingexpenditures
DebtService79,83631,042(48,794)61.12%Timingdifference,paidinNov2019
InterfundTransfers0127,100127,100100.00%Transfersdifferfromyeartoyear
OtherNonoperating13293(38)29.20%
TotalGeneralFund 947,5481,036,64689,0989.40%
Fund301CapitalImprovementFund
PublicWorks0000.00%
TotalCapitalImprovementFund:0000.00%
Fund303CapitalProjectsFund
RecreationCenter0000.00%
TotalCapitalProjectsFund:0000.00%
Fund401WaterFund
WaterAdministration100,23293,037(7,195)7.18%
WaterProduction144,649146,8842,2351.55%
WaterDistribution58,99060,6101,6202.75%
Renewal&Replacement0316316100.00%
DebtService28,00128,4794781.71%
OtherNonoperating87893(785)89.40%
TotalWaterFund:332,750329,420(3,331)1.00%
Fund402Refuse&Recycling
RefuseandRecycling675704294.30%
TotalRefuse&Recycling:675704294.30%
Fund403StormwaterUtility
StormWaterUtilities17,26717,5002331.35%
Renewal&Replacement0000.00%
OtherNonoperating0000.00%
TotalStormwaterUtility:17,26717,5002331.35%
Fund605SpecialLawEnforcement
Police01,5121,512100.00%
TotalSpecialLawEnforcement:01,5121,512100.00%
TOTALEXPENDITURESALLFUNDS 1,298,2401,385,78187,5416.74%
TOTALEXPLESSTRANSFERS 1,298,2401,258,681(39,559)3.05%
*Payroll/salaryincreasesduetothreepayrollsprocessed/recordedinOct2019vstwoinOct2018.
Someoperatingexpendituresarelowerduetothetimingininvoicesprocessed.
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Agenda Item #11.
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Agenda Item #11.
YTD
as of 09/2019
YTD
0000834305130
1430135675
900469646216
19-Oct19-Oct
6800000313
45 1332142013
522505
92.282.3
19-Sep19-Sep
$46,687.50
Open Gym Classes
Gymnastics ClassesNinja Scouts ClassesHomeschool ClassesMah Jongg Program
Parks and RecreationSummer Camp Registration Ages 5-7 Ages 7-12 Ages New Families RevenueRecreation Programs
Tai Chi Classes Yoga Classes Tennis Classes Fencing Classes Revenue Facility Rentals
Constitution Park Recreation Center Tequesta Park Groups
Reservations Revenue Special Events Food Truck Fire Station Maintenance Daily Training Company Training Officer Development Training
334
394835116538
226539426unkunkunkunk
N/A
2018
62.75
10917
YTD
1730469
4563263914523934
184398309151unk
Unk
YTD
Department Reports (October 2019)
*3197
10430
19-Oct
47431508206067
102434454113
10762085
27603
19-Oct
19-Sep
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Village Clerk's Office Agendas Compiled and DistributedCouncil/Comm Meeting HoursOrders ProcessedResolutions ProcessedOrdinances ProcessedAgreements Processed Legal Advertisements
Legal Notices Bids/RFPsPublic Records ProcessedLien Request ProcessedImaged/scanned pages Public Information Officer Facebook Posts Facebook Message Resposes Facebook
Followers Page Views Page Reach Press Releases CodeRed Messages Launched Smoke Signals Clerk/PIO Events & Meetings: Tequesta Business Assoc/Hobe Sound Chbr Steering
mtg, monitored and finalized resident survey results, records disposition shred (2 days), mtg with PIO's regarding PR videos, and tent at National Night Out for resident surveyWebsite:
Clerk's Offce serves as the webmaster and updates/amends most pages/handles user administration/alerts, etc.Election: Met with 2 candidates and processed paperworkWater Distribution
Line MaintenanceEquipment MaintenanceWork Orders (Non Meter)Employee Call Back
* number varies due to page likes/unlikes
Agenda Item #11.
62
553264313469606
687439312463
Goal/Actual%17% / 26% 17% / 20%YTD
4
351566103
3615112630
1312891415321289
583317141
563
19-Oct
$4,528
$21,812
Actual
8
12704
4232106379
1815127311163110184918
745335279
642
108.75
19-Sep
$85,000$23,200
Budget
Overtime Budget through 11/8/19
Driver & Operator Training Hazmat Training Other Training FF Admin Duties Unit Repose Data Fire EMS SPOP's Other Mutal Aid Given - PBCFR/MCFR
Mutual Aid Received - PBCFR/MCFR Inspection Data New Construction Aunnual Fire New Buss/New Occupation/Home Buss Re-Inspections Food Truck/Tents
Public Relations Events Data Community Functions Hrs Station Tours Walk-InsOvertime BudgetOvertime Training Police DepartmentCommunication Division Officer Initiated
Calls Calls for Service Fire Rescue Patrol Division Reports Filed Arrest Crashes Investivated Traffic Stops Citations Warnings
137
YTD
1.54
3.5512.797
17.769
850.395
YTDYTD
01
298713404273
294128126
3.21
5091
2.1912.7611.599
85.581
19-Oct19-Oct
60,626
$17,743.16$12,749.97$12,843.58$23,614.56$14,774.52
Prior Month
$477,282.09
8 Accounts5 Accounts2 Accounts
15 Accounts
2
2130322979
189243261137
1.54
28.6
5083
3.3092.7111.536
81.326
19-Oct
72,804
19-Sep19-Sep
$21,147.63$12,961.59$13,715.95$23,780.88$17,828.82
$546,958.87
18 Accounts
Page 182 of 294
Valves ExercisedService RepairsMeter Set/Changed OutMeter Reader Related Work OrdersLocates PerformedStaff Vacancies (Days)Customer Service New AccountsClosed AccountsWork Orders CompletedTotal
Accounts BilledAging Report 30 Days 60 Days 90 Days 180 DaysPast Due Shutoff List (Slow Pay) AmountBill Adjustment ReportLeak:Misread:NON-SUFFICIENT FUNDS (NSF)
FEE:Amount BilledWater Usage IT Helpdesk Tickets Projects Council Chambers Telestaff Exchange 2016 Alienvault
Water DistributionWater Production Total Maximum DayMinimum DayAverage DailyBackwash Water
Agenda Item #11.
43
480
Goal/Actual%17% / 12% 17% / 9%YTD
11724114441102
177
5085
26767647754585
130279
19-Oct19-Oct
$1,468
$11,155
$28,280.47
Actual N/AN/A
10713146231114
099
4472
18475963752491
115266
19-Sep19-Sep
N/AN/A
$92,100$15,500$18,793
Budget
Mr. Andrew Cross
209 Tequesta Drive
Overtime Budget through 11/8/19
Police Administration Open Positions Resignations Public Records Request Overtime BudgetCommunications Community Development Land Development ApplicationsBoard MeetingsOngoing
Projects 10 Year Water Supply Plan Non Ad Valorem (NAV) Annexation Research ADA Compliance DocumentsMajor Meetings/Conference Calls Lighthouse Art CenterClub/ Pelican
Sq. DRC MeetingPermits (New Single Family and Commercial)Phone Calls/Emails/Walk-Ins Building DepartmentIn-Office Meetings With ResidentsPermits IssuedNew Residential PermitsResidential
Remodel PermitsCommercial Remodel PermitsTrade PermitsResidential Plan ReviewsCommercial Plan ReviewsTotal InspectionsCertificates of ComplianceOver the CounterElectronicLand Develoment
fees
2125112120111
0
3629
186
4,433
23.3551.54
1220488
3325184560
19-Oct
YTD
2125112120111
0
3629
186
3.99
4433
2.242
19-Oct
130048
3320106020
329
19-Sep
2341141015112
371735
143
2.86
2534
2.169
19-Sep
50020018
33156019
19-Aug
Page 183 of 294
Monthly Total Gallons FlushedMonthly RainfallProjectsNew Filter Valves Integrated to new PLCNew Cabling installed to FP MCC RoomRO Train #3 Membranes Cleaned in Place Human Resources
& Risk Managrement Open PositionsApplications Rec'dOnboardings (hires)Offboardings (Terms)Payroll Authorizations & EvaluationsEE Benefit Chgs & VerificationsEE Recognition - IndividualEE
Recognition - GroupTraining (Headcount)FMLA RequestsWork Comp ClaimsGrievances, Investigations & LawsuitsPolicy/Handbook updatesRecords RequestsHRIS AdjustmentsNewsletterSafety Mtgs
& AssessmentsAuto, Property, Liability Claims Public Works Properties & Areas Mowed 4x per month Properties Trimmed HedgesProperties Trimmed Palms, TreesFlowers PlantedProperties FertilizedLandscap
e equipment maintenance frequency per monthSidewalk Repairs/GrindingStreet Signs ReplacedRoad RepairsPet Pots Maintained 2x per weekVegatation Debris in yardsBanners Hung
Agenda Item #11.
0220101032
23313015182342273018
48 hrs
49,114.48
322005010985521
1823161210
48 hrs
21,741.85
Building permit feesBuilding Permits average turnaroundComplaints Record Requests Permit/Code Information RequestsFFMA-ASFPM Meetings/TrainingBCAIB-BOAF-BOATC/ DBPR MeetingsCode Enforcement
InspectionsNotices of Violation IssuedHigh grass and weedsRubbish and accumulationIllegal RV/camper/trailer parkingDangerous structureIllegal water drainageObstructed viewOtherCode
Cases OpenedCode Cases ClosedCode Cases Cleared Within 30 DaysCode Cases Scheduled for HearingMagistrate MeetingMeeting With Residents Re Violations
51302384
1510
102
76460026
7
18
138
23227
9
102316
110140
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Projects
Outdoor lights RepairedStreet Light OutagesWork OrdersStandby Generator MaintenanceFleet Maintenance/Vehicles ServicedSurplus - Junked or Sold IemsUtility Locates 811 DigEngineering
ServicesCustomer CallsEvent Set-up