HomeMy WebLinkAboutDocumentation_Regular_Tab 10_3/11/2021Agenda Item #10.
Regular Council
STAFF MEMO
Meeting: Regular Council -Mar 11 2021
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 at $7 million, which represents 91 % of the budgeted amount. It is
$280 thousand (4%) higher than the prior fiscal year. Historically, 91 % of ad valorem tax
distribution receipted by the end of February.
3. Sales/use taxes (30%), 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 ($246
thousand) to be collected at the year-end as one distribution, with the exception of the Local
Business Tax collected at 84%. It is on target for four months collections.
4. Intergovernmental revenues (38%) 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 and is on a target for four months collections.
5. Local discretionary infrastructure surtax - collected at $113 thousand, which represent 31 %
of the budgeted amount due to the distribution to be two months behind the collection/reported
period and it is on target for three month collection.
6. Revenues (Budgetary comparison) recorded in the General fund represents 66% of
budgeted due to the distribution nature of Ad valorem taxes collected at 91 %, representing
74% of overall General fund revenues at 2/28/2021.
7. Overall Expenditures (Budgetary comparison) in the General Fund represents 38% of
budgeted, which is slightly below target budgeted due to the fact that not all the expenditures
recorded for the services provided up to 2/28/21 and personnel expenditures recorded as paid
not when accrued.
Page 69 of 184
Agenda Item #10.
8. Revenues (Prior year comparison) all funds increased significantly due to distribution
nature of Ad valorem taxes ($280 thousand), Sea Glass project permit and fees ($450
thousand), Reserve project fees ($122 thousand) and receipt of the loan proceeds for the
Recreation Facility project ($6,890 thousand).
9. Expenditures (Prior year comparison) all funds has decreased by $122 thousand (1.47%)
due to the drainage improvements and Recreation Facility project.
Copy of 20-21 Grants Master 3.1.2021
Feb 2021 reports
Page 70 of 184
Agenda Item #10.
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ksQ ��� O�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
7,128,556.84
Investments
24,573.73
Accounts Receivable
294,875.88
Due from Other Funds
0.00
Inventories
69,087.14
Prepaids
40F074.00
Other Assets - Current
0.00
Other Fixed Assets
0.00
Total Assets
7,557,167.59
*** Liabilities ***
Accounts Payable
13,076.66
Accrued liabilities
9,603.77
Retainage Payable
0.00
Due to Other Funds
0.00
Due to Other Governments
1,176.79
Deferred Revenue
0.00
Other Current Liabilities
0.00
Customer Deposits
0.00
Noncurrent liabilities
0.00
Def Inflows of Resources
110,878.05
Total Liabilities
134,735.27
*** 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
290F921.10
Fund Balance - Restricted
420r582.76
Fund Balance - Committed
500,000.00
Fund Balance - Assigned
298,661.00
Fund Balance - Unassigned
1,009,133.95
Total Fund Balance
2,519,298.81
Beginning Fund Balance - 19-20
3,670,428.85
Net of Revenues VS Expenditures - 19-20
875,169.83
*19-20 End FB/20-21 Beg FB
3,394,468.64
Net of Revenues VS Expenditures - Current Year
4,027,963.68
Ending Fund Balance
7,422,432.32
Total Liabilities And Fund Balance
7,557,167.59
* Year Not Closed
Page 72 of 184
ksQ ��� O�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
938,852.18
Investments
0.00
Accounts Receivable
2.45
Inventories
177.94
Prepaids
577.60
Total Assets
939,610.17
*** Liabilities ***
Accounts Payable
0.00
Accrued liabilities
(4,252.13)
Due to Other Governments
11,326.17
Total Liabilities
7,074.04
*** 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
(495,196.87)
*19-20 End FB/20-21 Beg FB
655,878.22
Net of Revenues VS Expenditures - Current Year
276,602.96
Ending Fund Balance
932,536.13
Total Liabilities And Fund Balance
939,610.17
* Year Not Closed
Page 73 of 184
ksQ ��� #1O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 301 Capital Improvement Fund
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
314,151.36
Investments
0.00
Accounts Receivable
0.00
Due from Other Funds
0.00
Prepaids
0.00
Total Assets
314,151.36
*** 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
240F480.00
Fund Balance - Committed
46,485.00
Fund Balance - Assigned
0.00
Fund Balance - Unassigned
156,643.19
Total Fund Balance
443,608.19
Beginning Fund Balance - 19-20
443,608.19
Net of Revenues VS Expenditures - 19-20
(124,952.66)
*19-20 End FB/20-21 Beg FB
318,655.53
Net of Revenues VS Expenditures - Current Year
(4,504.17)
Ending Fund Balance
314,151.36
Total Liabilities And Fund Balance
314,151.36
* Year Not Closed
Page 74 of 184
ksQ ��� O�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 303 Capital Projects Fund
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
6,723,046.22
Investments
0.00
Accounts Receivable
0.00
Due from Other Funds
0.00
Prepaids
0.00
Total Assets
6,723,046.22
*** 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
46,563.00
Fund Balance - Unassigned
107,749.79
Total Fund Balance
154,312.79
Beginning Fund Balance - 19-20
154,312.79
Net of Revenues VS Expenditures - 19-20
(98,047.00)
*19-20 End FB/20-21 Beg FB
56,265.79
Net of Revenues VS Expenditures - Current Year
6,666,780.43
Ending Fund Balance
6,723,046.22
Total Liabilities And Fund Balance
6,723,046.22
* Year Not Closed
Page 75 of 184
ksQ ��� #1O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 401 Water Fund
GL Number Description Balance
*** Assets ***
Current Assets
0.00
Cash and Cash Equivalents
5,579,443.71
Investments
40,619.79
Accounts Receivable
610,317.27
Special Assess -Current
0.00
Special Assess - noncurrent
0.00
Due from Other Funds
0.00
Inventories
252,319.42
Prepaids
5,114.42
Other Assets - Current
0.00
Land
83,335.00
Other Assets - Non Current
83,335.00
INFRASTRUCTURE
15,370,162.19
Buildings
241,365.80
Improvements Other Than Bldgs.
27,011.20
Machinery & Equipment
325,011.94
Construction in Progress
0.00
Intangible Assets
28,993.85
Other Fixed Assets
0.00
Deferred Outflows
538,799.71
FIXED ASSETS
0.00
Total Assets
23,102,494.30
*** Liabilities ***
Accounts Payable
(17,856.34)
Accrued liabilities
(26,226.73)
Retainage Payable
0.00
Due to Other Funds
0.00
Due to Other Governments
714.59
Deferred Revenue
0.00
Current Portion of Debt
412,997.17
Other Current Liabilities
0.00
Customer Deposits
47,302.70
Noncurrent liabilities
2,721,115.19
Other Long Term Liabilities
483,856.31
Def Inflows of Resources
156,780.00
Total Liabilities
3,778,682.89
*** 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
N.A., Inv in Cap, net of debt
11,584,763.87
Net Assets, Restricted
0.00
Fund Balance - Committed
500,000.00
Fund Balance - Unassigned
6,720F630.67
Total Fund Balance
18,805,394.54
Beginning Fund Balance - 19-20
18,805,394.54
Net of Revenues VS Expenditures - 19-20
502,833.19
*19-20 End FB/20-21 Beg FB
19,308,227.73
Net of Revenues VS Expenditures - Current Year
15,583.68
Ending Fund Balance
19,323,811.41
Total Liabilities And Fund Balance
23,102,494.30
* Year Not Closed
Page 76 of 184
ksQ ��� #1O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 402 Refuse & Recycling
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
387,309.13
Investments
0.00
Accounts Receivable
0.00
Other Assets - Current
0.00
Total Assets
387,309.13
*** 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
268,732.29
Ending Fund Balance
387,309.13
Total Liabilities And Fund Balance
387,309.13
* Year Not Closed
Page 77 of 184
ksQ ��� O�BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 403 Stormwater Utility
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
872,705.26
Investments
0.00
Accounts Receivable
218.36
Due from Other Funds
0.00
Inventories
510.52
Prepaids
0.00
Other Assets - Current
0.00
Other Assets - Non Current
0.00
INFRASTRUCTURE
1,334,459.48
Buildings
0.00
Improvements Other Than Bldgs.
0.00
Machinery & Equipment
12,758.92
Construction in Progress
0.00
Deferred Outflows
23,887.00
Total Assets
2,244,539.54
*** Liabilities ***
Accounts Payable
0.00
Accrued liabilities
(1,977.13)
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
8,945.55
Def Inflows of Resources
10,547.00
Total Liabilities
17,515.42
*** 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
(13,241.19)
*19-20 End FB/20-21 Beg FB
2,034,362.20
Net of Revenues VS Expenditures - Current Year
192,661.92
Ending Fund Balance
2,227,024.12
Total Liabilities And Fund Balance
2,244,539.54
* Year Not Closed
Page 78 of 184
ksQ ��� #1O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8
racanat� Period Ending 02/28/2021
DB: Tequesta
Fund 605 Special Law Enforcement
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
85,023.13
Investments
0.00
Accounts Receivable
0.00
Inventories
0.00
Prepaids
0.00
Total Assets
85,023.13
*** 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
46.79
Ending Fund Balance
85,023.13
Total Liabilities And Fund Balance
85,023.13
* Year Not Closed
Page 79 of 184
Agenda Item #10.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
2/28/2021
SBA Prime
Cash Investments
Total
General Fund #001
$ 711281557 $ 249574 $
711531131
Building Fund # 101
9381852 -
9381852
Capital Improvement Fund #3 01
3141151 0
3141151
Capital Projects Fund #303
617231046 0
617231046
Water Utility #401
515791444 401620
516201064
Refuse & Recycling #402
3871309 0
3871309
Stormwater #403
8721705 0
872,705
Special Law Enforcement #605
851023 0
859023
Total Cash and Investments
$ 22,0299088 $ 65,193.52 $
2290949281.35
Page 80 of 184
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A enda Item #10. VILLAGE OF TEQUESTA
REVENUE REPORT -UNADJUSTED, UNAUDITED
2/28/2021
YTD BALANCE YTD BALANCE
DESCRIPTION 2/28/2020 2/28/2021 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001- GENERAL FUND
General Property Taxes
6,680,223
61960,188
279,965
4.19% Historically, 91% receipted by the end of F
Sales & Use Taxes
4971780
541,388
43,608
8.76% Utility tax - water
Franchise fees - gross receipt
203,472
2021100
(11371)
-0.67%
Licenses & Permits
182,950
600
(182,350)
-99.67% Building Fund 101 created in Aug
Intergovernmental Revenue
306,164
2921251
(13,914)
-4.54%
Chgs for Sery - Gen Gov
93,150
3211117
227,967
244.73% Land development fees - Sea Gla!
Intragovernmental Revenue
3021265
429,707
1271442
42.16% Admin mgmt. Water fee increase
Rents & Royalties
93,691
96,845
31154
3.37%
Miscellaneous Revenues
388
726
339
87.26% Differs from year to year
Chgs for Sery - Public Safety
4471412
524,288
76,876
17.18% Fire plan review fees increase
Fines & Forfeitures
6,645
14,022
71378
111.03% Code enforcement fees differs
Impact Fees
3,544
7,684
4,141
116.84% Differs from year to year
Grants - State
0
13,605
13, 605
100.00%
Contributions & Donations
5,500
0
(51500)
-100.00% No donations due to Tequesta Fe
Charges for Services - Recr.
19,731
535
(19,196)
-97.29% Canceled recreation programs du
Transfers In
0
0.00%
Other Financing Sources
30
5,830
51800
19331.67% Sale of assets differ from year to,
Unrestricted Investment Earning
37,747
2,640
(35,107)
-93.01% Investment interest rate and bala
Total General Fund
8,880,691
91413,526
532,835
6.00%
Fund 101- BUILDING FUND
Licenses & Permits
0
525,955
525,955
100.00% Building fund created Aug 2020 8
Chgs for Sery - Gen Gov
0
834
834
100.00%
Unrestricted Investment Earning
0
454
454
100.00%
Total Building Fund
0
5271243
5271243
100.00%
Fund 301- Capital Improvement Fund
Miscellaneous Revenues
0
0
0
0.00%
Unrestricted Investment Earning
3,228
176
(3,052)
-94.55% Interest rate and investment bala
Transfers In
127,100
0
(127,100)
-100.00% Transfers differ from year to year
Total Capital Improvement Fund
130,328
176
(130,152)
100.00%
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
0
334
334
100.00%
Other Financing Sources
0
61890,000
6,890,000
100.00% Loan proceeds for Recreation Cer
Transfers In
0
0
0
0.00%
Total Capital Projects Fund:
0
61890,334
6,890,334
100.00%
Fund 401- Water Fund
Miscellaneous Revenues
331560
471195
131#635
40.63% Credit memo for a prior year expi
Fines & Forfeitures
459
0
(459)
-100.00%
Other Financing Sources
361010
1401033
104.0023
100.00% Increase in capital connect charg(
Unrestricted Investment Earning
411927
31016
(38,911)
-92.81% Interest rate and investment bala
Charges for Services
2/321/679
21F0081471
(313,208)
-13.49% Timing difference in Utility reveni
Total Water Fund:
21433,635
21198,715
(234,920)
-9.65%
Fund 402 - Refuse & Recycling
Intergovernmental Revenue
0
0
0
0.00%
Unrestricted Investment Earning
544
134
(410)
-75.32% Interest rate and investment bala
Charges for Services
441,046
439,683
(11362)
-0.31%
Agenda Item #10.
VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED,
UNAUDITED
2/28/2021
YTD BALANCE
YTD BALANCE
%
DESCRIPTION
2/28/2020
2/28/2021
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001- GENERAL FUND
Council
241#889
191802
(51087)
-20.44% Lower council expenditures
Manager
110,113
1111391
11278
1.16% Health ins decrease
Human Resources
147,761
140,985
(61776)
-4.59%
Village Clerk
136,330
121,504
(14,826)
-10.88% Salaries, ins., advertising and travel
Finance
1741278
252,530
78,252
44.90% ClearGov impl., BS&A cost reallocal
Legal
33,698
63,679
29,981
88.97% Differs from year to year
Comprehensive Planning
521705
48,708
(31997)
-7.58% Legal and other contractual service
General Government
116,894
114,818
(21076)
-1.78% Comp system maint decrease & ins
IT
83,051
314,346
2311295
278.50% Computer system maint & new IT K
Police Department
11287,479
110274,267
(13,212)
-1.03%
Building & Zoning
292,327
0
(292,327)
-100.00% Building department moved to Fun
Code Compliance
35,839
321109
(31731)
-10.41% Legal exp differ based on the numlz
Fire Control
1/444/798
11926,506
4811708
33.34% Ambulance purchase $299K, O/T d
Public Works
536,395
468,882
(67,513)
-12.59% Regular salaries, landscape maint d
Leisure Services
2941400
2821212
(12,188)
-4.14% Gen maint, program exp, ins decre;
Debt Service
231,500
213,821
(17,679)
-7.64% Lease matured in FY 2020
Interfund Transfers
1271100
0
(127,100)
-100.00% Differs from year to year
Other Nonoperating
846
0
(846)
-100.00%
Total General Fund
5,1301404
51385,560
255,156
4.97%
Fund 101- BUILDING FUND
Building & Zoning
0
250,640
250,640
100.00% Building Fund 101 created in Aug 2
Interfund Transfers
0
0
0
0.00%
Total Building Fund
0
250,640
250,640
100.00%
Fund 301- Capital Improvement Fund
Public Works
0
11080
11080
0.00%
Pa rks
0
31600
31600
0.00%
Total Capital Improvement Fund:
0
41680
41680
0.00%
Fund 303 - Capital Projects Fund
Recreation Center
14,988
223,554
208,566
100.00% Recreation Center project
Total Capital Projects Fund:
14,988
223,554
208,566
100.00%
Fund 401- Water Fund
Water -Administration
6071223
591.0266
(15,958)
-2.63%
Water - Production
7221423
6391137
(83,286)
-11.53% Water system maint
Water -Distribution
3971169
3231424
(73,745)
-18.57% New department moved out
Water -Customer Service
0
831007
831007
100.00% New department created
Renewal & Replacement
8601759
3611108
(499,652)
-58.05% Decrease in Utility projects
Debt Service
184.0981
1851#191
210
0.11%
Other Nonoperating
771P454
0
(77,454)
-100.00% Legal settlement
Total Water Fund:
2,8501009
21183,132
(666,877)
-23.40%
Fund 402 - Refuse & Recycling
Refuse and Recycling
1661183
1711085
41902
2.95 %
Total Refuse & Recycling:
166,183
171,085
41902
2.95%
Fund 403 - Stormwater Utility
Agenda Item #10.
THE VILLAGE OF TEQU ESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
2/28/2021
FY 2021
FY 2021
41.67
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
DESCRIPTION
BUDGET
BUDGET
BUDGET
2/28/2021
VARIANCE
VARIANCE
Fund 001- GENERAL FUND
General Property Taxes
71690,000
7,690,000
31204,167
61960,188
3,756,021
117.22%
Sales & Use Taxes
11784,150
111784.8150
7431P396
541,388
(202,008)
-27.17%
Franchise fees - gross receipt
462,000
462,000
192,500
2021100
9,600
4.99%
Licenses & Permits
500
500
208
600
392
188.00%
Intragovernmental Revenue
11031,250
1,031,250
429,688
429,707
20
0.00%
Grants Federal
0
20,916
81715
0
(8,715)
-100.00%
Grants - State
1001000
1001000
0
131605
131#605
100.00
Intergovernmental Revenue
768,350
768,350
320,146
2921251
(27,895)
-8.71%
Chgs for Sery - Gen Gov
195,000
195,000
811250
3211117
239,867
295.22%
Chgs for Sery - Public Safety
11216,850
11216,850
507,021
524,288
17,267
3.41%
Charges for Services - Recr.
15,300
15,300
61375
535
(5,840)
-91.61%
Fines & Forfeitures
18,500
18,500
71708
14,022
6,314
81.91%
Unrestricted Investment Earning
620.000
62,000
25,833
21643
(23,190)
-89.77%
Rents & Royalties
2281800
2281800
951333
961845
11512
1.59%
Impact Fees
1,500
11500
625
71684
71059
1129.50%
Contributions & Donations
1,600
1,600
667
0
(667)
-100.00%
Miscellaneous Revenues
191F200
191F200
81000
726
(7,274)
-90.92%
Other Financing Sources
440,400
739,061
307,942
51830
(302,113)
-98.11%
Transfers In
0
0
0
0
0
Total General Fund
14,035,400
14,354,977
51981,240
91413,530
31432,289
57.38%
Fund 101- BUILDING FUND
Licenses & Permits
5051000
5051000
2101417
5251955
3151539
149.96%
Chgs for Sery - Gen Gov
0
0
0
834
834
100.00%
Unrestricted Investment Earning
0
0
0
454
454
100.00%
Other Financing Sources
19,800
19,800
81250
0
(8,250)
-100.00%
Appropriate Fund Balance
146.1950
1461950
0
0
Total Building Fund
671.1750
671,750
279,896
5271243
247,347
88.37%
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
5,200
51200
21167
176
(1,991)
100.00%
Transfers In
4341250
4051044
168,768
0
(168,768)
-100.00%
Appropriate Fund Balance
971650
971650
0
0
Total Capital Improvement Fund:
537,100
507,894
211,623
176
(211,447)
-99.92%
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
0
0
0
334
334
100.00%
Other Financing Sources
0
6,936,563
21890,235
61890,000
3,999,765
100.00%
Transfers In
208,050
208.0050
86,688
0
(86,688)
-100.00%
Appropriate Fund Balance
0
0
0
0
Total Capital Projects Fund:
208,050
70144,613
21976,922
61890,334
31913,412
131.46%
Fund 401- Water Fund
Charges for Services
61326,250
6,3261250
21635,938
21008,496
(627,441)
-23.80%
Fines & Forfeitures
0
0
0
0
0.00%
Unrestricted Investment Earn
64,800
64,800
27,000
31027
(23,973)
-88.79%
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Agenda Item #10.
DESCRIPTION
Fund 001- General Fund
Council
Manager
Human Resources
Village Clerk
Finance
Lega I
Comprehensive Planning
General Government
IT
Police Department
Code Compliance
Fire Control
Public Works
Leisure Services
Debt Service
Interfund Transfers
Other Nonoperating
Total General Fund
Fund 101- BUILDING FUND
Building & Zoning
Interfund Transfers
Total Building Fund
Fund 301- Capital Improvement Fund
Public Works
Pa rks
Tequesta Drive Bridge
Other Nonoperating
Total Capital Improvement Fund:
Fund 303 - Capital Projects Fund
Public Works
Recreation Center
Other Nonoperating
Total Capital Projects Fund:
Fund 401- Water Fund
Water -Ad ministration
Water - Production
Water -Distribution
Water -Customer Service
Renewal & Replacement
Debt Service
Other Nonoperating
Total Capital Projects Fund:
Fund 402 - Refuse & Recycling
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
2/28/2021
FY 2021
FY 2021
41.67%
YTD BALANCE
ORIGINAL
AMENDED
TARGET
2/28/2021
DOLLAR
BUDGET
BUDGET
BUDGET
VARIANCE
65,600
65,600
27,333
19,802
(71532)
2931650
293,650
1221#354
111,391
(10,963)
366,900
366,900
152,875
140,985
(11,890)
355,350
355,350
148,063
121,504
(26,558)
691,700
691,700
288,208
252,530
(35,679)
180,000
180,000
75,000
631679
(11,321)
164,000
164,000
68,333
48,708
(19,625)
271,900
277,900
115,792
114,818
(974)
709,950
709,950
295,813
314,346
18,534
31417,050
31437,966
1/432/486
11274,267
(158,219)
911250
911250
38,021
321109
(51912)
41043,550
41342,211
11809,255
11926,506
117,251
11489,000
11489,000
620,417
468,882
(151,534)
7051100
7051100
2931792
2821212
(11, 579)
542,100
571,306
238,044
213,821
(24,223)
642,300
613,094
255,456
0
(255,456)
61000
0
0
0
0
14/035/400
14,3541977
514981,240
51385,560
(595,681)
6711750
6711750
279,896
250,640
(29,256)
0
0
0
0
0
6711750
671,750
2791#896
2501640
(29,256)
413,000
1581000
651833
1,080
(64,753)
50,000
50,000
20,833
31600
(17,233)
741100
741100
30,875
0
(30,875)
0
225,794
94,081
0
(94,081)
5371100
507.0894
2111#623
41680
(206,943)
0
255,000
208,050
61634,613
21764,422
223,554
(2,540,869)
0
255,000
106,250
0
(106,250)
208,050
71144,613
21976,922
223,554
(2,753,369)
11426,250
11436,816
598,673
5911266
(71408)
11956,850
11956,850
815,354
639,137
(176,217)
773,500
773,500
3221292
323,424
11132
2211150
246,150
102,563
83,007
(19,556)
21202,100
2/842/496
1/184/373
3611108
(823,266)
541,000
541,000
225,417
185,191
(40,226)
25,000
0
0
0
0
71145,850
71796,812
3,2481672
2,1831132
(11065,540)