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Home My WebLink AboutDocumentation_Regular_Tab 08_12/10/2020Agenda Item #8. Regular Council STAFF MEMO Meeting: Regular Council -Dec 10 2020 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Report 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. Property Taxes — collected are $660 thousand, which represents 9% of the budgeted amount. It is $86 thousand (12%) lower than the prior fiscal year. Historically, 91 % of ad valorem tax distribution receipted by the end of February. 3. Sales/use taxes (8%), which include local infrastructure surtax, insurance premium, utility, communication service and local business tax, fall below budget target due to the distribution to be one/two month behind the collection/reported period and Insurance premium tax to be collected at the year-end as one distribution, with the exception of the Local Business Tax collected at 82%. 4. Intergovernmental revenues (111 %) which include municipal revenue sharing, half -cent sales tax, local gas tax, fall below budget target due to the distribution to be one month behind the collection/reported period. 5. Local discretionary infrastructure surtax -there is no revenue recorded due to the distribution to be two months behind the collection/reported period. 6. Revenues (Budgetary comparison) recorded in the General fund represents 11 % of budgeted mainly due to the State revenue distribution to be one/two month behind the collection/reported period. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 12% of budgeted, which is slight below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 11 /30/20 and personnel expenditures recorded as paid not when accrued. 8. Revenues (Prior year comparison) all funds increased by $618 thousand (32%) mainly due to Sea Glass project permit and fees collected ($450 thousand). Page 75 of 179 Agenda Item #8. 9. Expenditures (Prior year comparison) all funds has decreased by $537 thousand (17%) due to the timing difference in recording of insurance, computer system maintenance, etc. expenditures. Nov 2020 reports November 2020 Managers Report.ADA Page 76 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 2,922,622.55 Investments 24,565.53 Accounts Receivable 218,164.17 Due from Other Funds 0.00 Inventories 67,214.49 Prepaids 194,738.79 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 3,427,305.53 *** Liabilities *** Accounts Payable 34,752.86 Accrued liabilities 3,474.59 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,353.16 Deferred Revenue 0.00 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Def Inflows of Resources 90F980.88 Total Liabilities 130F561.49 *** Fund Balance *** F/B - Reserved for Inventories 0.00 F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 237,510.34 Fund Balance - Restricted 411,570.00 Fund Balance - Committed 391,214.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 1,479,004.47 Total Fund Balance 2,519,298.81 Beginning Fund Balance - 19-20 3,670,428.85 Net of Revenues VS Expenditures - 19-20 969,074.70 *19-20 End FB/20-21 Beg FB 3,488,373.51 Net of Revenues VS Expenditures - Current Year (191,629.47) Ending Fund Balance 3,296,744.04 Total Liabilities And Fund Balance 3,427,305.53 * Year Not Closed Page 77 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 870F335.74 Investments 0.00 Accounts Receivable 0.00 Inventories 200.77 Prepaids 309.50 Total Assets 870F846.01 *** Liabilities *** Accounts Payable 839.03 Accrued liabilities 0.00 Due to Other Governments 14,512.28 Total Liabilities 15,351.31 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Restricted 1,151,130.04 Total Fund Balance 1,151,130.04 Beginning Fund Balance - 19-20 0.00 Net of Revenues VS Expenditures - 19-20 (497,861.65) *19-20 End FB/20-21 Beg FB 653,213.44 Net of Revenues VS Expenditures - Current Year 202,226.31 Ending Fund Balance 855,494.70 Total Liabilities And Fund Balance 870F846.01 * Year Not Closed Page 78 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 301 Capital Improvement Fund GL Number Description Balance *** Assets *** Cash and Cash Equivalents 272,170.77 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 272,170.77 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Restricted 422,754.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 20F854.19 Total Fund Balance 443,608.19 Beginning Fund Balance - 19-20 443,608.19 Net of Revenues VS Expenditures - 19-20 (171,437.42) *19-20 End FB/20-21 Beg FB 272,170.77 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 272,170.77 Total Liabilities And Fund Balance 272,170.77 * Year Not Closed Page 79 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 303 Capital Projects Fund GL Number Description Balance *** Assets *** Cash and Cash Equivalents 68,964.79 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Improvements Other Than Bldgs. 0.00 Total Assets 68,964.79 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 154,312.79 Total Fund Balance 154,312.79 Beginning Fund Balance - 19-20 154,312.79 Net of Revenues VS Expenditures - 19-20 (85,348.00) *19-20 End FB/20-21 Beg FB 68,964.79 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 68,964.79 Total Liabilities And Fund Balance 68,964.79 * Year Not Closed Page 80 of 179 '�BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnot�i Period Ending 11/30/2020 DB : Tec{uesta Page: 5/8 Fund 401 Water Fund GL Number Description *** Assets *** Current Assets Cash and Cash Equivalents Investments Accounts Receivable Special Assess -Current Special Assess - noncurrent Due from Other Funds Inventories Prepaids Other Assets - Current Land Other Assets - Non Current INFRASTRUCTURE Buildings Improvements Other Than Bldgs. Machinery & Equipment Construction in Progress Intangible Assets Other Fixed Assets Deferred Outflows FIXED ASSETS Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Due to Other Governments Deferred Revenue Current Portion of Debt Other Current Liabilities Customer Deposits Noncurrent liabilities Other Long Term Liabilities Def Inflows of Resources Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated N.A., Inv in Cap, net of debt Net Assets, Restricted Fund Balance - Committed Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 19-20 Net of Revenues VS Expenditures - 19-20 *19-20 End FB/20-21 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed Balance 0.00 5,594,735.49 40r6O6.18 594,758.88 0.00 0.00 0.00 178,850.89 67,117.02 0.00 83,335.00 83,335.00 14, 120, 256. 79 256,740.48 29,360.00 184,457.27 1,212,079.89 54,814.52 0.00 469,755.71 0.00 22,886,868.12 41,459.63 (750.16) 0.00 0.00 344.93 0.00 412,997.17 0.00 38,353.99 2,721,115.19 411,841.38 185,264.00 3,810,626.13 0.00 0.00 0.00 0.00 11,584,763.87 0.00 500,000.00 6, 720, 630 . 67 18,805,394.54 18,805,394.54 275,219.49 19,080,614.03 (4,372.04) 19,076,241.99 22,886,868.12 Page 81 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 402 Refuse & Recycling GL Number Description Balance *** Assets *** Cash and Cash Equivalents 117,594.42 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 117,594.42 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Unassigned 126,638.37 Total Fund Balance 126,638.37 Beginning Fund Balance - 19-20 126,638.37 Net of Revenues VS Expenditures - 19-20 (8,061.53) *19-20 End FB/20-21 Beg FB 118,576.84 Net of Revenues VS Expenditures - Current Year (982.42) Ending Fund Balance 117,594.42 Total Liabilities And Fund Balance 117,594.42 * Year Not Closed Page 82 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 403 Stormwater Utility GL Number Description Balance *** Assets *** Cash and Cash Equivalents 666,542.16 Investments 0.00 Accounts Receivable 213.12 Due from Other Funds 0.00 Inventories 457.63 Prepaids 683.76 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 1,017,457.10 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 10,476.33 Construction in Progress 0.00 Deferred Outflows 19,949.00 Total Assets 1,715,779.10 *** Liabilities *** Accounts Payable 369.45 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 0.00 Current Portion of Debt 0.00 Other Long Term Liabilities 13,818.51 Def Inflows of Resources 9,647.00 Total Liabilities 23,834.96 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 1,236,387.06 Fund Balance - Unassigned 811,216.33 Total Fund Balance 2,047,603.39 Beginning Fund Balance - 19-20 2,047,603.39 Net of Revenues VS Expenditures - 19-20 (340,000.78) *19-20 End FB/20-21 Beg FB lf707r6O2.61 Net of Revenues VS Expenditures - Current Year (15,658.47) Ending Fund Balance 1,691,944.14 Total Liabilities And Fund Balance 1,715,779.10 * Year Not Closed Page 83 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 605 Special Law Enforcement GL Number Description Balance *** Assets *** Cash and Cash Equivalents 84,976.34 Investments 0.00 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 84,976.34 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 81,991.20 Total Fund Balance 81,991.20 Beginning Fund Balance - 19-20 81,991.20 Net of Revenues VS Expenditures - 19-20 2,985.14 *19-20 End FB/20-21 Beg FB 84,976.34 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 84,976.34 Total Liabilities And Fund Balance 84,976.34 * Year Not Closed Page 84 of 179 Agenda Item #8. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 11/30/2020 SBA Prime Cash Investments Total General Fund #001 $ 219221623 $ 249566 $ 219471188 Building Fund #101 8703336 - 8701336 Capital Improvement Fund #301 2721171 0 2729171 Capital Projects Fund #303 68,965 0 68,965 Water Utility #401 515941735 401606 51635,342 Refuse & Recycling #402 1171594 0 1171594 Stormwater #403 6661542 0 6661542 Special Law Enforcement #605 841976 0 84,976 Total Cash and Investments $ 1095979942 $ 659171.71 $ 10,663,113.97 Page 85 of 179 Agenaa item mj. 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VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2019 11/30/2020 VARIANCE % VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 746,198 660,033 (86,165) -11.55% First collections lower then prior year Sales & Use Taxes 156,206 1511152 (5,054) -3.24% Franchise fees - gross receipt 88,778 89,656 877 0.99% Licenses & Permits 80,279 320 (79,959) -99.60% Building department moved to Fund 101 Intergovernmental Revenue 81,026 80,311 (715) -0.88% Chgs for Sery - Gen Gov 48,552 2541406 205,854 423.99% Land development fees - Sea Glass project Intragovernmental Revenue 120,906 171,875 50,969 42.16% Admin mgmt. Water fee increase Rents & Royalties 39,219 41,114 1,895 4.83% Miscellaneous Revenues 64 1 (63) -98.43% Differs from year to year Grants - State 0 0 0 #DIV/0! Differs from year to year Chgs for Sery - Public Safety 99,945 66,962 (32,984) -33.00% EMS fees revenue not recorded for Oct and Nov 2020 Fines & Forfeitures 21169 1,170 (999) -46.05% Code enforcement fees differs Impact Fees 2,693 0 (2,693) -100.00% Differs from year to year Grants Federal 0 0 0 #DIV/0! Contributions & Donations 5,400 0 (5,400) -100.00% No donations due to Tequesta Fest cancelation Charges for Services - Recr. 1,056 0 (1,056) -100.00% Canceled recreation programs due to COVID Transfers In 0 0 0 #DIV/0! Other Financing Sources 30 5,517 5,487 18290.00% Sale of assets differs from year to year Unrestricted Investment Earning 11,536 6 (11,530) -99.95% Investment interest rate and balance decrease Total General Fund 11484,058 1,522,523 38,465 2.59% Fund 101 - BUILDING FUND Licenses & Permits 0 292,603 292,603 100.00% Building Fund 101 is created Total Building Fund 0 292,603 292,603 100.00% Fund 301- Capital Improvement Fund Miscellaneous Revenues 0 0 0 #DIV/0! Unrestricted Investment Earning 11149 0 (1,149) -100.00% Interest rate and investment balance decrease Transfers In 1271100 0 (127,100) -100.00% Transfers differ from year to year Total Capital Improvement Fund 128,249 0 (128,249) 100.00% Fund 303 - Capital Projects Fund Transfers In 0 0 0 0.00% Total Capital Projects Fund: 0 0 0 0.00% Fund 401- Water Fund Miscellaneous Revenues 5 0 -100.00% Fines & Forfeitures 0 0 0 #DIV/0! Other Financing Sources 0 30,810 30,810 100.00% Increase in capital connect charges Unrestricted Investment Earning 17,396 12 (17,384) -99.93% Interest rate and investment balance decrease Charges for Services 218,868 639,393 420,525 192.14% Water Utility inconsistency in the revenue recording Total Water Fund: 236,268 670,215 433,946 183.67% Fund 402 - Refuse & Recycling Intergovernmental Revenue 0 0 0 #DIV/0! Unrestricted Investment Earning 230 0 (230) -100.00% Interest rate and investment balance decrease Charges for Services 53,718 42,323 (11,395) -21.21% Total Refuse & Recycling: 53,948 42,323 (11,625) -21.55% Fund 403 - Stormwater Utility Unrestricted Investment Earning 2,991 0 (2,991) -100.00% Interest rate and investment balance decrease Charges for Services 36,719 321P227 (4,492) -12.23% Total Stormwater Utility: 39,711 321P227 (7,484) -18.85% Fund 605 - Special Law Enforcement Grants - State 0 0 0 #DIV/0! Unrestricted Investment Earning 0 0 0 #DIV/0! Total Special Law Enforcement 0 0 0 #DIV/0! TOTAL REVENUES - ALL FUNDS 1,942,234 2,559,890 617,657 31.80% TOTAL REVENUE LESS TRANSFERS 1,815,134 2,559,890 7441P757 41.03% Page 87 of 179 VILLAGE OF TEQUESTA Agenda Item #8. EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2019 11/30/2020 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 10,248 9,632 (617) -6.02% Manager 411173 41,878 706 1.71% Human Resources 63,991 59,603 (4,389) -6.86% Employee recognition program decrease Village Clerk 62,657 45,592 (17,065) -27.24% Salaries, comp system maint decrease Finance 63,452 87,272 23,819 37.54% ClearGov implement, BS&A cost reallocation Legal 13,587 9,577 (4,010) -29.51% Comprehensive Planning 15,329 14,545 (784) -5.11% General Government 66,237 32,549 (33,688) -50.86% Comp system maint decrease & ins reallocation IT 31,539 50,056 18,517 58.71% Computer system maint & suppl increase Police Department 537,060 479,112 (57,948) -10.79% Comp. system maint, build maint, ins, workers comp decre Building & Zoning 1171229 323 (116,906) -99.72% Building department moved to Fund 101 Code Compliance 141112 121131 (1,981) -14.04% Legal exp differ based on the number of cases Fire Control 585,177 530,088 (55,089) -9.41% O/T, workers comp, insurance, comp maint. Decrease Public Works 179,126 126,586 (52,540) -29.33% Regular salaries, FEC lease, maint decrease Leisure Services 152,089 104,332 (47,757) -31.40% Grants acquisition svcs, insurance Debt Service 110,878 110,878 (0) 0.00% Timing in debt recording Interfund Transfers 1271100 0 (127,100) -100.00% Special events exp decrease due to Covid Other Nonoperating 346 0 (346) -100.00% Total General Fund 21191,330 1.1714.1153 (477,178) -21.78% Fund 101 - BUILDING FUND Building & Zoning 0 90,377 90,377 100.00% Building Fund 101 is created Interfund Transfers 0 0 0 #DIV/0! Total Building Fund 0 90,377 90,377 100.00% Fund 301- Capital Improvement Fund Public Works 0 0 0 #DIV/0! Misc. Proj-General 0 0 0 #DIV/0! Total Capital Improvement Fund: 0 0 0 #DIV/0! Fund 303 - Capital Projects Fund Recreation Center 0 0 0 #DIV/0! Total Capital Projects Fund: 0 0 0 #DIV/0! Fund 401- Water Fund Water -Administration 225,982 219,693 (6,289) -2.78% Water - Production 255,985 192,508 (63,476) -24.80% Utility svcs, workers comp Water -Distribution 141,261 129,439 (11,823) -8.37% Water -Customer Service 0 22,168 22,168 100.00% New department created Renewal & Replacement 1341P273 42,077 (92,196) -68.66% Misc. replacements Debt Service 68,052 68,702 650 0.96% Other Nonoperating 2,002 0 (2,002) -100.00% Total Water Fund: 827,555 674,586 (152,969) -18.48% Fund 402 - Refuse & Recycling Refuse and Recycling 42,074 43,306 1,232 2.93% Total Refuse & Recycling: 42,074 43,306 1,232 2.93% Fund 403 - Stormwater Utility Storm Water Utilities 36,683 40,042 3,359 9.16% Renewal & Replacement 8,500 711843 (657) -7.73% Other Nonoperating 0 0 0 0.00% Total Stormwater Utility: 45,183 47,885 211702 5.98% Fund 605 - Special Law Enforcement Police 1,512 0 (1,512) -100.00% Total Special Law Enforcement: 1,512 0 (1,512) -100.00% TOTAL EXPENDITURES - ALL FUNDS 3,107,654 2,570,306 (537,348) -17.29% TOTAL EXP LESS TRANSFERS 2,980,554 2,570,306 (410,248) -13.76% Page 88 of 179 Agenda Item #8. THE VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 FY 2021 FY 2021 16.67 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2020 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 7,690,000 7,690,000 11281,667 660,033 (621,634) -48.50% 8.58 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1107841150 11784.1150 297,358 151,152 (146,207) -49.17% 8.47 State revenue is one/two month behind Franchise fees - gross receipt 462,000 462,000 77,000 89,656 12,656 16.44% 19.41 Licenses & Permits 500 500 83 320 237 284.00% 0.00 Intragovernmental Revenue 1,031,250 1,031,250 171,875 171,875 (0) 0.00% 16.67 Grants Federal 0 20,916 31P486 0 (3,486) -100.00% 0.00 Differ from year to year Grants - State 100,000 100,000 0 0 0 #DIV/0! 0.00 Differ from year to year Intergovernmental Revenue 768,350 768,350 128,058 80,311 (47,748) -37.29% 10.45 State rev is one/two month behind Chgs for Sery - Gen Gov 195,000 195,000 32,500 2541P406 221,906 682.79% 130.46 Land development fees - Sea Glass project Chgs for Sery - Public Safety 11,216,850 11216,850 202,808 66,962 (135,847) -66.98% 5.50 EMS revenue not recorded for Oct & Nov 2020 Charges for Services - Recr. 15,300 15,300 2,550 0 (2,550) -100.00% 0.00 Canceled recreation programs due to COVID Fines & Forfeitures 18,500 18,500 3,083 1,170 (1,913) -62.05% 6.32 Code enforcement fees differs Unrestricted Investment Earning 62,000 62,000 10,333 6 (10,327) -99.94% 0.01 Timing in recording Rents & Royalties 228,800 228,800 38,133 41,114 2,981 7.82% 17.97 Impact Fees 1,500 1,500 250 0 (250) -100.00% 0.00 Differ from year to year Contributions & Donations 1,600 1,600 267 0 (267) -100.00% 0.00 No donations due to Tequesta Fest cancelation Miscellaneous Revenues 19,200 19,200 3,200 1 (3,199) -99.97% 0.01 Differ from year to year Other Financing Sources 440,400 440,400 73,400 5,517 (67,884) -92.48% 1.25 Capital lease recorded when debt incurred Transfers In 0 0 0 0 0 #DIV/0! #DIV/0! Total General Fund 14,035,400 14,056,316 2,342,719 1,522,522 (820,197) -35.01% 10.83 Fund 101- BUILDING FUND Licenses & Permits 505,000 505,000 84,167 292,603 208,436 247.65% 57.94 Build department - Sea Glass project permit Other Financing Sources 19,800 19,800 3,300 0 (3,300) -100.00% 0.00 Capital lease recorded when debt incurred Appropriate Fund Balance 146,950 146,950 0 0 Total Building Fund 6711750 671.1750 111,958 292,603 180,645 161.35% 43.56 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 5,200 5,200 867 0 (867) 100.00% 0.00 Timing in recording Transfers In 4341,250 434/250 72,375 0 (72,375) -100.00% 0.00 Differ from year to year Appropriate Fund Balance 97,650 97,650 0 0 Total Capital Improvement Fund: 537,100 5371100 89,517 0 (89,517) -100.00% 0.00 Fund 303 - Capital Projects Fund Other Financing Sources 0 0 0 0 0 0.00% 0.00 Transfers In 208,050 208,050 34,675 0 (34,675) 100.00% 1.00 Differ from year to year Appropriate Fund Balance 0 0 0 0 Total Capital Projects Fund: 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,326,250 6,326,250 1,054,375 639,393 (414,982) -39.36% 10.11 Revenue is one month behind Fines & Forfeitures 0 0 0 0 0 #DIV/0! #DIV/0! Unrestricted Investment Earn 64,800 64,800 10,800 12 (10,788) -99.89% 0.02 Timing in recording Miscellaneous Revenues 48,650 48,650 8,108 0 (8,108) -100.00% 0.00 Differ from year to year Other Financing Sources 57,900 57,900 9,650 30,810 21,160 219.27% 53.21 Sale of assets Appropriate Fund Balance 648,250 648,250 0 0 Total Capital Projects Fund: 71,145,850 71145,850 11,190,975 670,215 (520,760) -43.73% 9.38 Fund 402 - Refuse & Recycling Charges for Services 484,000 484,000 80,667 42,323 (38,344) -47.53% 8.74 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 110100 11100 183 0 (183) -100.00% 0.00 Timing in recording Appropriate Fund Balance 29,650 29,650 0 0 Total Refuse & Recycling: 5141750 514.1750 85,792 42,323 (43,469) -147.53% 8.22 Fund 403 - Stormwater Utility Charges for Services 4571,700 4571700 76,283 32,227 (44,056) -57.75% 7.04 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 121,150 12,150 2,025 0 (2,025) -100.00% 0.00 Timing in recording Appropriate Fund Balance 299,050 299,050 0 0 Total Stormwater Utility: 768,900 768,900 128,150 321227 (95,923) -100.00% 4.19 Fund 605 - Special Law Enforcement Appropriate Fund Balance 0 0 0 0 Total Special Law Enforcement 0 0 0 0 0 0.00% 0.00 TOTAL REVENUES - ALL FUNDS 23,881,800 23,902,716 3,983,786 2,559,890 (1,423,896) -35.74% 10.71 TOTAL REV - LESS APPROPRIATION 22,372,950 22,393,866 3,732,311 2,559,890 (1,172,421) -31.41% 11.43 Page 89 of 179 0 enda Item #8. THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 FY 2021 FY 2021 16.67% YTD BALANCE ORIGINAL AMENDED TARGET 11/30/2020 DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET VARIANCE VARIANCE USED Fund 001 - General Fund Council 65,600 65,600 10,933 9,632 (1,302) -11.91% 14.68 Manager 293,650 293,650 48,942 41,878 (7,063) -14.43% 14.26 Human Resources 366,900 366,900 611150 59,603 (1,547) -2.53% 16.24 Village Clerk 355,350 355,350 59,225 45,592 (13,633) -23.02% 12.83 Finance 691,700 6911700 115,283 871272 (28,012) -24.30% 12.62 Legal 180,000 180,000 30,000 9,577 (20,423) -68.08% 5.32 Comprehensive Planning 164,000 164,000 27,333 14,545 (12,788) -46.79% 8.87 General Government 271,900 277,900 46,317 32,549 (13,767) -29.72% 11.71 IT 709,950 709,950 118,325 50,056 (68,269) -57.70% 7.05 Police Department 3,417,050 3,437,966 572,994 479,112 (93,883) -16.38% 13.94 Building & Zoning 0 0 0 323 323 0.00% 0.00 Code Compliance 911250 91,250 15,208 121131 (3,078) -20.24% 13.29 Fire Control 4,043,550 4,043,550 673,925 530,088 (143,837) -21.34% 13.11 Public Works 1,489,000 1,489,000 248,167 126,586 (121,580) -48.99% 8.50 Leisure Services 705,100 705,100 117,517 104,332 (13,184) -11.22% 14.80 Debt Service 5421100 5421100 90,350 110,878 20,528 22.72% 20.45 Interfund Transfers 642,300 642,300 107,050 0 (107,050) -100.00% 0.00 Other Nonoperating 6,000 0 0 0 0 0.00% 0.00 Total General Fund 14,035,400 14,056,316 2,342,719 1/714/153 (628,567) -26.83% 12.19 Fund 101 - BUILDING FUND Building & Zoning 6711750 6711750 111,958 90,377 (21,581) -19.28% 13.45 Interfund Transfers 0 0 0 0 0 0.00% 0.00 Total Building Fund 671,750 6711750 111,958 90,377 (21,581) -19.28% Fund 301 - Capital Improvement Fund Public Works 413,000 413,000 68,833 0 (68,833) -100.00% 0.00 Parks 50,000 501000 8,333 0 (8,333) -100.00% 0.00 Tequesta Drive Bridge 741100 741100 12,350 0 (12,350) -100.00% 0.00 Total Capital Improvement Fund: 537,100 5371100 89,517 0 (89,517) -100.00% 0.00 Fund 303 - Capital Projects Fund Recreation Center 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Total Capital Projects Fund: 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Fund 401 - Water Fund Water -Administration 11426,250 11426,250 2371708 219,693 (18,015) -7.58% 15.40 Water - Production 1,956,850 1,956,850 326,142 192,508 (133,633) -40.97% 9.84 Water -Distribution 773,500 773,500 128,917 129,439 522 0.40% 16.73 Water -Customer Service 221,150 246,150 41,025 22,168 (18,857) -45.97% 9.01 Renewal & Replacement 21202,100 2/202/100 367,017 42,077 (324,940) -88.54% 1.91 Debt Service 541,000 541,000 90,167 68,702 (21,465) -23.81% 12.70 Other Nonoperating 25,000 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 71145,850 71145,850 11190,975 674,586 (516,389) -43.36% 9.44 Fund 402 - Refuse & Recycling Refuse and Recycling 5141750 5141750 85,792 43,306 (42,486) -49.52% 8.41 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 514,750 5141750 85,792 43,306 (42,486) -49.52% 8.41 Fund 403 - Stormwater Utility Storm Water Utilities 358,300 358,300 59,717 40,042 (19,675) -32.95% 11.18 Renewal & Replacement 410,600 4101600 68,433 7,843 (60,590) -88.54% 1.91 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Stormwater Utility: 768,900 768,900 128,150 47,885 (80,265) -62.63% 6.23 Fund 605 - Special Law Enforcement Police 0 0 0 0 0 100.00% 100.00 Total Special Law Enforcement 0 0 0 0 0 100.00% 100.00 TOTAL EXPENDITURES - ALL FUNDS 23,881,800 23,902,716 3,983,786 2,570,307 (1,413,479) -35.48% 10.75 Notes: 1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 11/25/20 for the period ended 11/21/20. 9 days of personnel expenditures not reflected in November 2020. 2) Not all operating expenditures/expenses recorded for the services up to 11/30/2020. 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- � N J m — ca a� — c6 LL c6 LL� ca Q a— O U cn +� v j bn }, V 4A N v i O W DC O t1A Q = �� CAA Q _� U E+ Q w _ 0 E Page 97 of 179 0 0 O1 O N I- fV M N N O r-I r-I O) N � � ('*4 M Lr) N a--+ OM O O Mr Nr-I N O N 00 O Q Q Q Q Mr �.6 m M Ol 00r-I N O O I nr-i 0 01 � M M O r-I M I� O N -I r- M N O � M M 00 O \ z \ z \ z \ z -I r-I Ol � rl l0 >- Ln r%, Ln ONO m O 00 M C6 Qj Ln � r-I 00 O Ln I� LQ �0 L40 Z O Q0 M r-I O O N I� 00 I� N J N N N O r-I 0 0 o 0 0 �o 0 rn rnr-I `O N � N m m o0 �! 1.0 00 Ln OU o 0 U � O Ral N E � N Ln O N N OLn l0 M �m-I � Ol M U U Q U O O O O O OO N Q Q O Q r-I l0 M �\ M N 1.0 N r-I �o N r1 � L0 00 r1 m I� 00 ~ : Ln Ln }' D 0 c 00 CO O N O r1 N O 01 O N l0 N � O I� l0 M 1,D 00 I� r1 rl O m � O D O O U D O 00 00 m M N �O Ln Ln m r1 m O l0r-I r-I N O N M N M N M MCY) N O L N `� M O `� U U u U Q U M r-Ir. l0 0 Ql N � M Q Q lD Ln 0L0 M N r-I -Ln ct Ln Ln m bIA i m � u V 3 � m 0 N a a� Ln v E w O In ca V V) v O -o Vzz) - U+ a-- O v dJ v V) �ra 4-J o f6uN o -0 r _ Q -0 Q J Q U � O 00 � ) v 0 `� ) O m `� U LPL Z z O � C z U N � cn — � � Q) — v � Ca C6 }' i U v v c6 �O v U � � O OU v O O cn N � E m U � _N m m O �_ ' c6 O >, x w v V) oC CL cn U ca U U Q O U u [6 0 f6 0 ca 0 t� v 0 N LL UO c `� L E E Q v v '> v v � Q Q fall O O O 000 E� Q v UO � _ 'x E Q> E ca v 4 � v � v ca o ,� v �n O O — 'an M (-o M r1 4 � � Q= v 'Ln z O O E +� +- .� w?0:w> cn J cn z U Q m z Q Page 98 of 179 r-I r-I � O r rq N N N 00 un M t.0 m � m N r-I N ui el N N fV O r1 00 N 00 N r-I N r-I bn c6 E —• aj ca -0 •C w •� p _0 a-•+ -c- C: w (0 = E O _v Q E -0 O U •� N O Q CN C _N N C: O L � Q v (D O 0 i� 4 ca U +j ._ 0 ca m 0 O t1A M :E 4-1 V rN :tt C6 -le a--+ a-J •O u N Q m CO C CO C ML Page 99 of 179 Page 100 of 179 Page 101 of 179 Page 102 of 179 Page 103 of 179 Page 104 of 179 Page 105 of 179 Page 106 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 2,922,622.55 Investments 24,565.53 Accounts Receivable 218,164.17 Due from Other Funds 0.00 Inventories 67,214.49 Prepaids 194,738.79 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 3,427,305.53 *** Liabilities *** Accounts Payable 34,752.86 Accrued liabilities 3,474.59 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,353.16 Deferred Revenue 0.00 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Def Inflows of Resources 90F980.88 Total Liabilities 130F561.49 *** Fund Balance *** F/B - Reserved for Inventories 0.00 F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 237,510.34 Fund Balance - Restricted 411,570.00 Fund Balance - Committed 391,214.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 1,479,004.47 Total Fund Balance 2,519,298.81 Beginning Fund Balance - 19-20 3,670,428.85 Net of Revenues VS Expenditures - 19-20 969,074.70 *19-20 End FB/20-21 Beg FB 3,488,373.51 Net of Revenues VS Expenditures - Current Year (191,629.47) Ending Fund Balance 3,296,744.04 Total Liabilities And Fund Balance 3,427,305.53 * Year Not Closed Page 107 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 870F335.74 Investments 0.00 Accounts Receivable 0.00 Inventories 200.77 Prepaids 309.50 Total Assets 870F846.01 *** Liabilities *** Accounts Payable 839.03 Accrued liabilities 0.00 Due to Other Governments 14,512.28 Total Liabilities 15,351.31 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Restricted 1,151,130.04 Total Fund Balance 1,151,130.04 Beginning Fund Balance - 19-20 0.00 Net of Revenues VS Expenditures - 19-20 (497,861.65) *19-20 End FB/20-21 Beg FB 653,213.44 Net of Revenues VS Expenditures - Current Year 202,226.31 Ending Fund Balance 855,494.70 Total Liabilities And Fund Balance 870F846.01 * Year Not Closed Page 108 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 301 Capital Improvement Fund GL Number Description Balance *** Assets *** Cash and Cash Equivalents 272,170.77 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 272,170.77 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Restricted 422,754.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 20F854.19 Total Fund Balance 443,608.19 Beginning Fund Balance - 19-20 443,608.19 Net of Revenues VS Expenditures - 19-20 (171,437.42) *19-20 End FB/20-21 Beg FB 272,170.77 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 272,170.77 Total Liabilities And Fund Balance 272,170.77 * Year Not Closed Page 109 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 303 Capital Projects Fund GL Number Description Balance *** Assets *** Cash and Cash Equivalents 68,964.79 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Improvements Other Than Bldgs. 0.00 Total Assets 68,964.79 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 154,312.79 Total Fund Balance 154,312.79 Beginning Fund Balance - 19-20 154,312.79 Net of Revenues VS Expenditures - 19-20 (85,348.00) *19-20 End FB/20-21 Beg FB 68,964.79 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 68,964.79 Total Liabilities And Fund Balance 68,964.79 * Year Not Closed Page 110 of 179 '�BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnot�i Period Ending 11/30/2020 DB : Tec{uesta Page: 5/8 Fund 401 Water Fund GL Number Description *** Assets *** Current Assets Cash and Cash Equivalents Investments Accounts Receivable Special Assess -Current Special Assess - noncurrent Due from Other Funds Inventories Prepaids Other Assets - Current Land Other Assets - Non Current INFRASTRUCTURE Buildings Improvements Other Than Bldgs. Machinery & Equipment Construction in Progress Intangible Assets Other Fixed Assets Deferred Outflows FIXED ASSETS Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Due to Other Governments Deferred Revenue Current Portion of Debt Other Current Liabilities Customer Deposits Noncurrent liabilities Other Long Term Liabilities Def Inflows of Resources Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated N.A., Inv in Cap, net of debt Net Assets, Restricted Fund Balance - Committed Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 19-20 Net of Revenues VS Expenditures - 19-20 *19-20 End FB/20-21 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed Balance 0.00 5,594,735.49 40r6O6.18 594,758.88 0.00 0.00 0.00 178,850.89 67,117.02 0.00 83,335.00 83,335.00 14, 120, 256. 79 256,740.48 29,360.00 184,457.27 1,212,079.89 54,814.52 0.00 469,755.71 0.00 22,886,868.12 41,459.63 (750.16) 0.00 0.00 344.93 0.00 412,997.17 0.00 38,353.99 2,721,115.19 411,841.38 185,264.00 3,810,626.13 0.00 0.00 0.00 0.00 11,584,763.87 0.00 500,000.00 6, 720, 630 . 67 18,805,394.54 18,805,394.54 275,219.49 19,080,614.03 (4,372.04) 19,076,241.99 22,886,868.12 Page 111 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 402 Refuse & Recycling GL Number Description Balance *** Assets *** Cash and Cash Equivalents 117,594.42 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 117,594.42 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Unassigned 126,638.37 Total Fund Balance 126,638.37 Beginning Fund Balance - 19-20 126,638.37 Net of Revenues VS Expenditures - 19-20 (8,061.53) *19-20 End FB/20-21 Beg FB 118,576.84 Net of Revenues VS Expenditures - Current Year (982.42) Ending Fund Balance 117,594.42 Total Liabilities And Fund Balance 117,594.42 * Year Not Closed Page 112 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 403 Stormwater Utility GL Number Description Balance *** Assets *** Cash and Cash Equivalents 666,542.16 Investments 0.00 Accounts Receivable 213.12 Due from Other Funds 0.00 Inventories 457.63 Prepaids 683.76 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 1,017,457.10 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 10,476.33 Construction in Progress 0.00 Deferred Outflows 19,949.00 Total Assets 1,715,779.10 *** Liabilities *** Accounts Payable 369.45 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 0.00 Current Portion of Debt 0.00 Other Long Term Liabilities 13,818.51 Def Inflows of Resources 9,647.00 Total Liabilities 23,834.96 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 1,236,387.06 Fund Balance - Unassigned 811,216.33 Total Fund Balance 2,047,603.39 Beginning Fund Balance - 19-20 2,047,603.39 Net of Revenues VS Expenditures - 19-20 (340,000.78) *19-20 End FB/20-21 Beg FB lf707r6O2.61 Net of Revenues VS Expenditures - Current Year (15,658.47) Ending Fund Balance 1,691,944.14 Total Liabilities And Fund Balance 1,715,779.10 * Year Not Closed Page 113 of 179 Q '�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 s00 racatnot�i Period Ending 11/30/2020 DB: Tequesta Fund 605 Special Law Enforcement GL Number Description Balance *** Assets *** Cash and Cash Equivalents 84,976.34 Investments 0.00 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 84,976.34 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 81,991.20 Total Fund Balance 81,991.20 Beginning Fund Balance - 19-20 81,991.20 Net of Revenues VS Expenditures - 19-20 2,985.14 *19-20 End FB/20-21 Beg FB 84,976.34 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 84,976.34 Total Liabilities And Fund Balance 84,976.34 * Year Not Closed Page 114 of 179 Agenda Item #8. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 11/30/2020 SBA Prime Cash Investments Total General Fund #001 $ 219221623 $ 249566 $ 219471188 Building Fund #101 8703336 - 8701336 Capital Improvement Fund #301 2721171 0 2729171 Capital Projects Fund #303 68,965 0 68,965 Water Utility #401 515941735 401606 51635,342 Refuse & Recycling #402 1171594 0 1171594 Stormwater #403 6661542 0 6661542 Special Law Enforcement #605 841976 0 84,976 Total Cash and Investments $ 1095979942 $ 659171.71 $ 10,663,113.97 Page 115 of 179 Agenaa item mj. O N i O N O z �O U E O a) OV +-+ i Q O +_+ 0 cn N M N ri M N i N N a� 'O� a�(n u c O U N LL O M Q Q O0 c� J O N U N O z N cn ul N O i N M 0 � i i N cV � o(A 4J LL M }, a) M s `L N U N N `� N E N M 0 X Ll N f� Co U i a) NO N � - a- U � 6 N Ln O O O _ ON O O +- } O NO N Q E Q +� i N cn i Nc- }' u U O E E Q i E Q Q }' }' N , E E N 0-j O �O Q }, O N, LL v O O O — N _0 N -0 V i N aA i + i O N U ate-+ — N N -0— ate+ N N LL m _3 Q 0 Lu U 0 z U U— m Z) D O F- o 0 0 0 0 o 0 0 0 0 0 0 o o o 0 0 0 0 0 LU U Ln � 0) 00 00 01 w M Ln O N O O O I� Ln O N O M w O o0 M w O O M w Q z Ln N Ol 00 00 Ol 00 Ln 0 0 0 0 0 0 00 01 O 00 00 O 0) O 0 0) Ol O O N I� Q r i M Olzt O M (-4lzl- M M W O� 0 0 W 0) O O W O�� 00 N Ln 0 0 I%% M Q Nlc:j- M> ' Mzt I O> O O w M ' O M M -;:1- O>> O O r-1 r-1 Z N — I r-I — c-I r-I M ON r-I r-I > � � 0 o W V) N Ln I� Ln qt 01 Ln 00 O� 00 M O O w w� O w w to 00 I� O O M N N N O 00 00 � M O w w M� � M w M w 00 0) a)o m m wo m Ln m � � (IDM O r-1 O�� O 0` r i O w �0 � \/ 00 M w rn 0) w � O N N rl 1 W W 04 I rl m M N� M O M N O 04 Q Q z 1 w 1 Ln \ f V 1 Ln 1 O 1 r-I N f V \ M \ r-I 1 w \ M rl*_ 1 �� f RIT 1 O 1 O \ N 1 r-I 1 f V 1 r-I 1 I� % Il% % O Ln ~ rn 00 r-I O Ln M M M (V O rl ql* Ln a) Ln fV M rl Ln Z N r 4 r-I � w I%% (� n lif r-^ LLI cr LLI H O LL a W M N w M r-I (10 Ln � r� O N r-1 O O O O w 00 O M O O M I� O O w w M O O O w w W M M M N r-1 O I� r-1 w I� N r-I � 0) 01 Ln I� 00 O 00 O O � W U Z O O O 1 O r1 1 r-I w 1 o) M \ N M� 1 O 1 � 00 1 r-i r-I 1 r-i Ol \ w r-I 1 r-I M 1 �0 01 1 M 00 � M 00 � o) r-I 1 � M 1 O Ln \ � M 1 M 00 1 � M % O M a O O Q Q Ln oo M w M � qzl- w M r-i Ln Ln r-1 0) � � � n n J J l0 r-I (V N r-I I� Ln Ln I� l0 Ln Ln Q m 0 N N r� N N Z 0 �l M >- W 00 W 00 M W NW M M O M M M O O W O N O Ln RT� O O O O M� M (V O RT� O ZQ j rn M 0 1� I� N M O r i W � w rn O M M O O O M M M m� 00 r-i O Ln m N Z r-I r-I N I� f V O M M N Ol r-I w � O M r-I M N rl M Ln O r-I Ln O w Ln 14 LLI Q O 1 w 1 w 1 00 O 1 r-1 1 00 1 O 1 M Ol 1 cV 1 cV \ Ln 1 r-I 1 M 1 I� 1 m � N � Ln 1 � \ � 1 N 1 Ln 1 r-I 1 I� � I� � O � Ln J Ln 00 00 00 � N M Ql M N O q* r-1 w N N O 00 W Z O I� r1 r-I r-I M M 00 O 00 r-I r-I Ol r-I W m r-I r-I fV M N r-I W ... W W M N H Z �"� 0 Q •°) N N CoQ z O U _J U w a-J W LL W a N Na) cu 0 N i � V; LL N LL (A X W X V) N N V CO i W a-J W Z O N N O N O N � N J N CLO U V) (n ") N W a) Q • U • U Ln V) • a--+ W L U i X ( a) DC Q_ p� i % i N cn V = ' — (D — 0 LA M N M ~ V) E N E }' Ln }' •— � W > O- 4 -' ? LLJ W V) J Z W Q_ co i j. }' i N � W W � W 0_ W V) W DC V) Ln 0 N LL aJ a-J 4— � U N 4— W � W H LL L a"' J cn iG iG M 0� • cn V) > O L O > O C6 L O co }' LL D cn LL • L �' L- N aJ b-O _ LL W W Z W i 0� cn cn hA L `- cn ClA f0 cn a--+ W N U N +-+ � cn N U cn +., � a--+ C�0 U L � N cn N nA L J Q J Q Z W i N� . — c6 �t ca � cn P .q,�q ICI la I j /� N CAA cn hA Q c6 H H �� ate) � L O N � H H W Lu a� aNJ s aj 2 _ - O +� s O O X I v c6 ca a) � L O O w 0 cn LL J� U E= V U LL 0 U V O� H U H H W V M U U�= Ln cn H H H Z Agenda Item #8. VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2019 11/30/2020 VARIANCE % VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 746,198 660,033 (86,165) -11.55% First collections lower then prior year Sales & Use Taxes 156,206 1511152 (5,054) -3.24% Franchise fees - gross receipt 88,778 89,656 877 0.99% Licenses & Permits 80,279 320 (79,959) -99.60% Building department moved to Fund 101 Intergovernmental Revenue 81,026 80,311 (715) -0.88% Chgs for Sery - Gen Gov 48,552 2541406 205,854 423.99% Land development fees - Sea Glass project Intragovernmental Revenue 120,906 171,875 50,969 42.16% Admin mgmt. Water fee increase Rents & Royalties 39,219 41,114 1,895 4.83% Miscellaneous Revenues 64 1 (63) -98.43% Differs from year to year Grants - State 0 0 0 #DIV/0! Differs from year to year Chgs for Sery - Public Safety 99,945 66,962 (32,984) -33.00% EMS fees revenue not recorded for Oct and Nov 2020 Fines & Forfeitures 21169 1,170 (999) -46.05% Code enforcement fees differs Impact Fees 2,693 0 (2,693) -100.00% Differs from year to year Grants Federal 0 0 0 #DIV/0! Contributions & Donations 5,400 0 (5,400) -100.00% No donations due to Tequesta Fest cancelation Charges for Services - Recr. 1,056 0 (1,056) -100.00% Canceled recreation programs due to COVID Transfers In 0 0 0 #DIV/0! Other Financing Sources 30 5,517 5,487 18290.00% Sale of assets differs from year to year Unrestricted Investment Earning 11,536 6 (11,530) -99.95% Investment interest rate and balance decrease Total General Fund 11484,058 1,522,523 38,465 2.59% Fund 101 - BUILDING FUND Licenses & Permits 0 292,603 292,603 100.00% Building Fund 101 is created Total Building Fund 0 292,603 292,603 100.00% Fund 301- Capital Improvement Fund Miscellaneous Revenues 0 0 0 #DIV/0! Unrestricted Investment Earning 11149 0 (1,149) -100.00% Interest rate and investment balance decrease Transfers In 1271100 0 (127,100) -100.00% Transfers differ from year to year Total Capital Improvement Fund 128,249 0 (128,249) 100.00% Fund 303 - Capital Projects Fund Transfers In 0 0 0 0.00% Total Capital Projects Fund: 0 0 0 0.00% Fund 401- Water Fund Miscellaneous Revenues 5 0 -100.00% Fines & Forfeitures 0 0 0 #DIV/0! Other Financing Sources 0 30,810 30,810 100.00% Increase in capital connect charges Unrestricted Investment Earning 17,396 12 (17,384) -99.93% Interest rate and investment balance decrease Charges for Services 218,868 639,393 420,525 192.14% Water Utility inconsistency in the revenue recording Total Water Fund: 236,268 670,215 433,946 183.67% Fund 402 - Refuse & Recycling Intergovernmental Revenue 0 0 0 #DIV/0! Unrestricted Investment Earning 230 0 (230) -100.00% Interest rate and investment balance decrease Charges for Services 53,718 42,323 (11,395) -21.21% Total Refuse & Recycling: 53,948 42,323 (11,625) -21.55% Fund 403 - Stormwater Utility Unrestricted Investment Earning 2,991 0 (2,991) -100.00% Interest rate and investment balance decrease Charges for Services 36,719 321P227 (4,492) -12.23% Total Stormwater Utility: 39,711 321P227 (7,484) -18.85% Fund 605 - Special Law Enforcement Grants - State 0 0 0 #DIV/0! Unrestricted Investment Earning 0 0 0 #DIV/0! Total Special Law Enforcement 0 0 0 #DIV/0! TOTAL REVENUES - ALL FUNDS 1,942,234 2,559,890 617,657 31.80% TOTAL REVENUE LESS TRANSFERS 1,815,134 2,559,890 7441P757 41.03% Page 117 of 179 VILLAGE OF TEQUESTA Agenda Item #8. EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2019 11/30/2020 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 10,248 9,632 (617) -6.02% Manager 411173 41,878 706 1.71% Human Resources 63,991 59,603 (4,389) -6.86% Employee recognition program decrease Village Clerk 62,657 45,592 (17,065) -27.24% Salaries, comp system maint decrease Finance 63,452 87,272 23,819 37.54% ClearGov implement, BS&A cost reallocation Legal 13,587 9,577 (4,010) -29.51% Comprehensive Planning 15,329 14,545 (784) -5.11% General Government 66,237 32,549 (33,688) -50.86% Comp system maint decrease & ins reallocation IT 31,539 50,056 18,517 58.71% Computer system maint & suppl increase Police Department 537,060 479,112 (57,948) -10.79% Comp. system maint, build maint, ins, workers comp decre Building & Zoning 1171229 323 (116,906) -99.72% Building department moved to Fund 101 Code Compliance 141112 121131 (1,981) -14.04% Legal exp differ based on the number of cases Fire Control 585,177 530,088 (55,089) -9.41% O/T, workers comp, insurance, comp maint. Decrease Public Works 179,126 126,586 (52,540) -29.33% Regular salaries, FEC lease, maint decrease Leisure Services 152,089 104,332 (47,757) -31.40% Grants acquisition svcs, insurance Debt Service 110,878 110,878 (0) 0.00% Timing in debt recording Interfund Transfers 1271100 0 (127,100) -100.00% Special events exp decrease due to Covid Other Nonoperating 346 0 (346) -100.00% Total General Fund 21191,330 1.1714.1153 (477,178) -21.78% Fund 101 - BUILDING FUND Building & Zoning 0 90,377 90,377 100.00% Building Fund 101 is created Interfund Transfers 0 0 0 #DIV/0! Total Building Fund 0 90,377 90,377 100.00% Fund 301- Capital Improvement Fund Public Works 0 0 0 #DIV/0! Misc. Proj-General 0 0 0 #DIV/0! Total Capital Improvement Fund: 0 0 0 #DIV/0! Fund 303 - Capital Projects Fund Recreation Center 0 0 0 #DIV/0! Total Capital Projects Fund: 0 0 0 #DIV/0! Fund 401- Water Fund Water -Administration 225,982 219,693 (6,289) -2.78% Water - Production 255,985 192,508 (63,476) -24.80% Utility svcs, workers comp Water -Distribution 141,261 129,439 (11,823) -8.37% Water -Customer Service 0 22,168 22,168 100.00% New department created Renewal & Replacement 1341P273 42,077 (92,196) -68.66% Misc. replacements Debt Service 68,052 68,702 650 0.96% Other Nonoperating 2,002 0 (2,002) -100.00% Total Water Fund: 827,555 674,586 (152,969) -18.48% Fund 402 - Refuse & Recycling Refuse and Recycling 42,074 43,306 1,232 2.93% Total Refuse & Recycling: 42,074 43,306 1,232 2.93% Fund 403 - Stormwater Utility Storm Water Utilities 36,683 40,042 3,359 9.16% Renewal & Replacement 8,500 711843 (657) -7.73% Other Nonoperating 0 0 0 0.00% Total Stormwater Utility: 45,183 47,885 211702 5.98% Fund 605 - Special Law Enforcement Police 1,512 0 (1,512) -100.00% Total Special Law Enforcement: 1,512 0 (1,512) -100.00% TOTAL EXPENDITURES - ALL FUNDS 3,107,654 2,570,306 (537,348) -17.29% TOTAL EXP LESS TRANSFERS 2,980,554 2,570,306 (410,248) -13.76% Page 118 of 179 Agenda Item #8. THE VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 FY 2021 FY 2021 16.67 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2020 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 7,690,000 7,690,000 11281,667 660,033 (621,634) -48.50% 8.58 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1107841150 11784.1150 297,358 151,152 (146,207) -49.17% 8.47 State revenue is one/two month behind Franchise fees - gross receipt 462,000 462,000 77,000 89,656 12,656 16.44% 19.41 Licenses & Permits 500 500 83 320 237 284.00% 0.00 Intragovernmental Revenue 1,031,250 1,031,250 171,875 171,875 (0) 0.00% 16.67 Grants Federal 0 20,916 31P486 0 (3,486) -100.00% 0.00 Differ from year to year Grants - State 100,000 100,000 0 0 0 #DIV/0! 0.00 Differ from year to year Intergovernmental Revenue 768,350 768,350 128,058 80,311 (47,748) -37.29% 10.45 State rev is one/two month behind Chgs for Sery - Gen Gov 195,000 195,000 32,500 2541P406 221,906 682.79% 130.46 Land development fees - Sea Glass project Chgs for Sery - Public Safety 11,216,850 11216,850 202,808 66,962 (135,847) -66.98% 5.50 EMS revenue not recorded for Oct & Nov 2020 Charges for Services - Recr. 15,300 15,300 2,550 0 (2,550) -100.00% 0.00 Canceled recreation programs due to COVID Fines & Forfeitures 18,500 18,500 3,083 1,170 (1,913) -62.05% 6.32 Code enforcement fees differs Unrestricted Investment Earning 62,000 62,000 10,333 6 (10,327) -99.94% 0.01 Timing in recording Rents & Royalties 228,800 228,800 38,133 41,114 2,981 7.82% 17.97 Impact Fees 1,500 1,500 250 0 (250) -100.00% 0.00 Differ from year to year Contributions & Donations 1,600 1,600 267 0 (267) -100.00% 0.00 No donations due to Tequesta Fest cancelation Miscellaneous Revenues 19,200 19,200 3,200 1 (3,199) -99.97% 0.01 Differ from year to year Other Financing Sources 440,400 440,400 73,400 5,517 (67,884) -92.48% 1.25 Capital lease recorded when debt incurred Transfers In 0 0 0 0 0 #DIV/0! #DIV/0! Total General Fund 14,035,400 14,056,316 2,342,719 1,522,522 (820,197) -35.01% 10.83 Fund 101- BUILDING FUND Licenses & Permits 505,000 505,000 84,167 292,603 208,436 247.65% 57.94 Build department - Sea Glass project permit Other Financing Sources 19,800 19,800 3,300 0 (3,300) -100.00% 0.00 Capital lease recorded when debt incurred Appropriate Fund Balance 146,950 146,950 0 0 Total Building Fund 6711750 671.1750 111,958 292,603 180,645 161.35% 43.56 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 5,200 5,200 867 0 (867) 100.00% 0.00 Timing in recording Transfers In 4341,250 434/250 72,375 0 (72,375) -100.00% 0.00 Differ from year to year Appropriate Fund Balance 97,650 97,650 0 0 Total Capital Improvement Fund: 537,100 5371100 89,517 0 (89,517) -100.00% 0.00 Fund 303 - Capital Projects Fund Other Financing Sources 0 0 0 0 0 0.00% 0.00 Transfers In 208,050 208,050 34,675 0 (34,675) 100.00% 1.00 Differ from year to year Appropriate Fund Balance 0 0 0 0 Total Capital Projects Fund: 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,326,250 6,326,250 1,054,375 639,393 (414,982) -39.36% 10.11 Revenue is one month behind Fines & Forfeitures 0 0 0 0 0 #DIV/0! #DIV/0! Unrestricted Investment Earn 64,800 64,800 10,800 12 (10,788) -99.89% 0.02 Timing in recording Miscellaneous Revenues 48,650 48,650 8,108 0 (8,108) -100.00% 0.00 Differ from year to year Other Financing Sources 57,900 57,900 9,650 30,810 21,160 219.27% 53.21 Sale of assets Appropriate Fund Balance 648,250 648,250 0 0 Total Capital Projects Fund: 71,145,850 71145,850 11,190,975 670,215 (520,760) -43.73% 9.38 Fund 402 - Refuse & Recycling Charges for Services 484,000 484,000 80,667 42,323 (38,344) -47.53% 8.74 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 110100 11100 183 0 (183) -100.00% 0.00 Timing in recording Appropriate Fund Balance 29,650 29,650 0 0 Total Refuse & Recycling: 5141750 514.1750 85,792 42,323 (43,469) -147.53% 8.22 Fund 403 - Stormwater Utility Charges for Services 4571,700 4571700 76,283 32,227 (44,056) -57.75% 7.04 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 121,150 12,150 2,025 0 (2,025) -100.00% 0.00 Timing in recording Appropriate Fund Balance 299,050 299,050 0 0 Total Stormwater Utility: 768,900 768,900 128,150 321227 (95,923) -100.00% 4.19 Fund 605 - Special Law Enforcement Appropriate Fund Balance 0 0 0 0 Total Special Law Enforcement 0 0 0 0 0 0.00% 0.00 TOTAL REVENUES - ALL FUNDS 23,881,800 23,902,716 3,983,786 2,559,890 (1,423,896) -35.74% 10.71 TOTAL REV - LESS APPROPRIATION 22,372,950 22,393,866 3,732,311 2,559,890 (1,172,421) -31.41% 11.43 Page 119 of 179 0 enda Item #8. THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2020 FY 2021 FY 2021 16.67% YTD BALANCE ORIGINAL AMENDED TARGET 11/30/2020 DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET VARIANCE VARIANCE USED Fund 001 - General Fund Council 65,600 65,600 10,933 9,632 (1,302) -11.91% 14.68 Manager 293,650 293,650 48,942 41,878 (7,063) -14.43% 14.26 Human Resources 366,900 366,900 611150 59,603 (1,547) -2.53% 16.24 Village Clerk 355,350 355,350 59,225 45,592 (13,633) -23.02% 12.83 Finance 691,700 6911700 115,283 871272 (28,012) -24.30% 12.62 Legal 180,000 180,000 30,000 9,577 (20,423) -68.08% 5.32 Comprehensive Planning 164,000 164,000 27,333 14,545 (12,788) -46.79% 8.87 General Government 271,900 277,900 46,317 32,549 (13,767) -29.72% 11.71 IT 709,950 709,950 118,325 50,056 (68,269) -57.70% 7.05 Police Department 3,417,050 3,437,966 572,994 479,112 (93,883) -16.38% 13.94 Building & Zoning 0 0 0 323 323 0.00% 0.00 Code Compliance 911250 91,250 15,208 121131 (3,078) -20.24% 13.29 Fire Control 4,043,550 4,043,550 673,925 530,088 (143,837) -21.34% 13.11 Public Works 1,489,000 1,489,000 248,167 126,586 (121,580) -48.99% 8.50 Leisure Services 705,100 705,100 117,517 104,332 (13,184) -11.22% 14.80 Debt Service 5421100 5421100 90,350 110,878 20,528 22.72% 20.45 Interfund Transfers 642,300 642,300 107,050 0 (107,050) -100.00% 0.00 Other Nonoperating 6,000 0 0 0 0 0.00% 0.00 Total General Fund 14,035,400 14,056,316 2,342,719 1/714/153 (628,567) -26.83% 12.19 Fund 101 - BUILDING FUND Building & Zoning 6711750 6711750 111,958 90,377 (21,581) -19.28% 13.45 Interfund Transfers 0 0 0 0 0 0.00% 0.00 Total Building Fund 671,750 6711750 111,958 90,377 (21,581) -19.28% Fund 301 - Capital Improvement Fund Public Works 413,000 413,000 68,833 0 (68,833) -100.00% 0.00 Parks 50,000 501000 8,333 0 (8,333) -100.00% 0.00 Tequesta Drive Bridge 741100 741100 12,350 0 (12,350) -100.00% 0.00 Total Capital Improvement Fund: 537,100 5371100 89,517 0 (89,517) -100.00% 0.00 Fund 303 - Capital Projects Fund Recreation Center 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Total Capital Projects Fund: 208,050 208,050 34,675 0 (34,675) -100.00% 0.00 Fund 401 - Water Fund Water -Administration 11426,250 11426,250 2371708 219,693 (18,015) -7.58% 15.40 Water - Production 1,956,850 1,956,850 326,142 192,508 (133,633) -40.97% 9.84 Water -Distribution 773,500 773,500 128,917 129,439 522 0.40% 16.73 Water -Customer Service 221,150 246,150 41,025 22,168 (18,857) -45.97% 9.01 Renewal & Replacement 21202,100 2/202/100 367,017 42,077 (324,940) -88.54% 1.91 Debt Service 541,000 541,000 90,167 68,702 (21,465) -23.81% 12.70 Other Nonoperating 25,000 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 71145,850 71145,850 11190,975 674,586 (516,389) -43.36% 9.44 Fund 402 - Refuse & Recycling Refuse and Recycling 5141750 5141750 85,792 43,306 (42,486) -49.52% 8.41 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 514,750 5141750 85,792 43,306 (42,486) -49.52% 8.41 Fund 403 - Stormwater Utility Storm Water Utilities 358,300 358,300 59,717 40,042 (19,675) -32.95% 11.18 Renewal & Replacement 410,600 4101600 68,433 7,843 (60,590) -88.54% 1.91 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Stormwater Utility: 768,900 768,900 128,150 47,885 (80,265) -62.63% 6.23 Fund 605 - Special Law Enforcement Police 0 0 0 0 0 100.00% 100.00 Total Special Law Enforcement 0 0 0 0 0 100.00% 100.00 TOTAL EXPENDITURES - ALL FUNDS 23,881,800 23,902,716 3,983,786 2,570,307 (1,413,479) -35.48% 10.75 Notes: 1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 11/25/20 for the period ended 11/21/20. 9 days of personnel expenditures not reflected in November 2020. 2) Not all operating expenditures/expenses recorded for the services up to 11/30/2020. 3) Capital lease at inception recorded when debt incurred $459K. 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O _ +- � O +- t�A v 4- •� a U tu0 • ca +� N U N U � (B b.0 • 7A U _ E O +-+ a--+ L a--+ L a--+ L cn L +-+ L (B U (n N a`n., a--+ C6 � J O %` N O J O O ca i +-+ U Ca -0 N +-+ _ - • U N DC Q i Q Q Q O Q O Q � O i }, � .a ,dJ � Q O O O p O C -0 m_04-O _0 � O +� j 0O aA O O O IL CL -i Ln Ln DC a > m cn cn LL I cn LEI DC LEI Q U Page 126 of 179 O N m 0 0 O o M cv Ln o0 o l0 m un O M m un w �O Q w� N M M 00 ,� M Q N N Rt r-I Z M rl M 1 1 Z \ D D \ O1 Ln N O O rl (,0r-I Ln O r 0) 00 � � N Ln fV Ln 00 O 0) O � 0) 0) O Ln ,I-r-I N N M rl M N r-I f V (!� 00 lD l0 M 00 Ln`� lD M \ L ,Zt 00 M 0 ON Ln N N O O M 00 O I- O O �? m 00 m N -CI- (.0 m \ M 00 'Cl- rn 01 m N N Q • — a-J V)L- N ^ M >n N � C6 N O E cvn cu abz )Ln'i _V i V V) N _O E > N O E w v i O to V — qA Lr) -0 u) d U Q (n Q Ln Z3 M 0 Q� > C6 E - V U +-J N Q i D ca cn E O v Q O >- •--• ca O a--+ fu Q �••r Q N 0 v U> E 4A _0 N � � a O o ate-+ cn 06 4— V Q c/) ��-' OCT N cu _N cn E V):D w m }; U Ca v }' 0 O � 0 0 L G� Ln O Q }' O cn v Ov dJ Lf) m � 0 V u � � N a--+ 'l > c� > Q 0 cn c '� 2 cn O V) � — O cu O O o N N ra N N cn V N J c: ru cn E N — w N cn cn V) 4A C6 N DC cn N f6 C m O— N V m i vi O N 0 cn � N V Ncu Q r ro OD � � � � U N � � � � � � � v _0 U O O � + � c N • Q V) V O V O v N }' V) O >, cn N m 4A •� Q a E vi a� E V Oru a) t p •U � � QJ cu E � o o p t 0 cn N � L O a- LL O N a) V= O O O— O v z —-0 O v v Q U C: ca U v C v �„ v � O u v > Z DC v N O O �' �j S .. c6 .. > v v — E Q — c\n v 4-1 CNn a) O OZS +j }' N — +j N Ln 0 Z3 0 v v O U dJ - - � N J m — ca a� — c6 LL c6 LL� ca Q a— O U cn +� v j bn }, V 4A N v i O W DC O t1A Q = �� CAA Q _� U E+ Q w _ 0 E Page 127 of 179 0 0 O1 O N I- fV M N N O r-I r-I O) N � � ('*4 M Lr) N a--+ OM O O Mr Nr-I N O N 00 O Q Q Q Q Mr �.6 m M Ol 00r-I N O O I nr-i 0 01 � M M O r-I M I� O N -I r- M N O � M M 00 O \ z \ z \ z \ z -I r-I Ol � rl l0 >- Ln r%, Ln ONO m O 00 M C6 Qj Ln � r-I 00 O Ln I� LQ �0 L40 Z O Q0 M r-I O O N I� 00 I� N J N N N O r-I 0 0 o 0 0 �o 0 rn rnr-I `O N � N m m o0 �! 1.0 00 Ln OU o 0 U � O Ral N E � N Ln O N N OLn l0 M �m-I � Ol M U U Q U O O O O O OO N Q Q O Q r-I l0 M �\ M N 1.0 N r-I �o N r1 � L0 00 r1 m I� 00 ~ : Ln Ln }' D 0 c 00 CO O N O r1 N O 01 O N l0 N � O I� l0 M 1,D 00 I� r1 rl O m � O D O O U D O 00 00 m M N �O Ln Ln m r1 m O l0r-I r-I N O N M N M N M MCY) N O L N `� M O `� U U u U Q U M r-Ir. l0 0 Ql N � M Q Q lD Ln 0L0 M N r-I -Ln ct Ln Ln m bIA i m � u V 3 � m 0 N a a� Ln v E w O In ca V V) v O -o Vzz) - U+ a-- O v dJ v V) �ra 4-J o f6uN o -0 r _ Q -0 Q J Q U � O 00 � ) v 0 `� ) O m `� U LPL Z z O � C z U N � cn — � � Q) — v � Ca C6 }' i U v v c6 �O v U � � O OU v O O cn N � E m U � _N m m O �_ ' c6 O >, x w v V) oC CL cn U ca U U Q O U u [6 0 f6 0 ca 0 t� v 0 N LL UO c `� L E E Q v v '> v v � Q Q fall O O O 000 E� Q v UO � _ 'x E Q> E ca v 4 � v � v ca o ,� v �n O O — 'an M (-o M r1 4 � � Q= v 'Ln z O O E +� +- .� w?0:w> cn J cn z U Q m z Q Page 128 of 179 r-I r-I � O r rq N N N 00 un M t.0 m � m N r-I N ui el N N fV O r1 00 N 00 N r-I N r-I bn c6 E —• aj ca -0 •C w •� p _0 a-•+ -c- C: w (0 = E O _v Q E -0 O U •� N O Q CN C _N N C: O L � Q v (D O 0 i� 4 ca U +j ._ 0 ca m 0 O t1A M :E 4-1 V rN :tt C6 -le a--+ a-J •O u N Q m CO C CO C ML Page 129 of 179 Page 130 of 179 Page 131 of 179 Page 132 of 179 Page 133 of 179 Page 134 of 179 Page 135 of 179 Page 136 of 179