HomeMy WebLinkAboutDocumentation_Regular_Tab 07_8/12/2021Agenda Item #7.
Regular Council
STAFF MEMO
Meeting: Regular Council - Aug 12 2021
Staff Contact: Jeremy Allen, Village Manager Department: Manager
August Manager's Report through July 31
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 $7.8 million, which represents 102% of the budgeted amount. It
is $349 thousand (5%) higher than the prior fiscal year. Historically, 91 % of ad valorem tax
distribution receipted by the end of February.
3. Sales/use taxes (68%), 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 97%. It is on target for nine months collections with the exception of
local infrastructure surtax, collected above budgeted target (83%).
4. Intergovernmental revenues (89%) which include municipal revenue sharing, half -cent sales
tax, local gas tax, show above budget target for nine months collection period due to the half -
cent sales tax revenue distributions higher than budgeted (95%).
5. Local discretionary infrastructure surtax - collected at $305 thousand, which represent 83%
of the budgeted amount for only eight months collection/reported period and it is above budget
target.
6. Revenues (Budgetary comparison) recorded in the General fund represents 92% of budgeted
due to the distribution nature of Ad valorem taxes collected at 102%, representing 59% of overall
General fund revenues at 7/31/2021, Federal grants received in the amount of $160 thousand
and fees collected due to the large projects (Sea Glass and Reserve).
7. Overall Expenditures (Budgetary comparison) in the General Fund represents 74% of
budgeted, which is below target budgeted due to the fact that not all the expenditures recorded
for the services provided up to 7/31/21 and personnel expenditures recorded as paid not when
accrued.
Page 68 of 475
Agenda Item #7.
8. Revenues (Prior year comparison) all funds increased significantly due to distribution nature
of Ad valorem taxes ($349 thousand), Sea Glass project permit and fees ($450 thousand) and
land development fees ($427 thousand), Reserve project fees ($122 thousand) and receipt of
the loan proceeds for the Recreation Facility project ($6,890 thousand). The Village has also
received grants and DEA forfeiture funds:
- Corona virus aid relief grant - $133 thousand;
- Police reimbursement grant for the ATV and UTV vehicles - $33 thousand;
- DEA forfeiture - $92 thousand.
9. Expenditures (Prior year comparison) all funds increased due to Recreation facility and
drainage projects offset by decrease in Water utility projects.
This document and any attachments may be reproduced upon request in an alternative format by completing
our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-768-0443.
Jul 2021 reports
2Copy of Grant Budget Worksheet 6-30-2021
July 2021 Managers s Report.ADA (1)
Page 69 of 475
�7d1�L�t �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
5,929,206.54
Investments
24,589.56
Accounts Receivable
314,795.05
Due from Other Funds
0.00
Inventories
68,007.64
Prepaids
112,611.51
Other Assets - Current
0.00
Other Fixed Assets
0.00
Total Assets
6,449,210.30
*** Liabilities ***
Accounts Payable
13,252.91
Accrued liabilities
172,063.91
Retainage Payable
0.00
Due to Other Funds
0.00
Due to Other Governments
1,180.49
Deferred Revenue
0.00
Other Current Liabilities
0.00
Customer Deposits
0.00
Noncurrent liabilities
0.00
Def Inflows of Resources
31,663.40
Total Liabilities
218,160.71
*** 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 - Ncnspendable
290,921.10
Fund Balance - Restricted
420,582.76
Fund Balance - Committed
500,000.00
Fund Balance - Assigned
298,661.00
Fund Balance - Unassigned
1,884,303.78
Total Fund Balance
3,394,468.64
Beginning Fund Balance
3,394,468.64
Net of Revenues VS Expenditures
2,836,580.95
Ending Fund Balance
6,231,049.59
Total Liabilities And Fund Balance
6,449,210.30
Page 70 of 475
�7d1IA �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 916,363.82
Investments 0.00
Accounts Receivable 0.00
Inventories 88.27
Prepaids 3,496.08
Total Assets 919,948.17
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities (25,512.78)
Due to Other Governments 26,210.52
Total Liabilities 697.74
*** Fund Balance ***
F/B - Unreserved/Undesignated 0.00
Fund Balance - Restricted 1,151,130.04
Fund Balance - Unassigned (495,196.87)
Total Fund Balance 655,933.17
Beginning Fund Balance 655,933.17
Net of Revenues VS Expenditures 263,317.26
Ending Fund Balance 919,250.43
Total Liabilities And Fund Balance 919,948.17
Page 71 of 475
�7d1�L�t �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
207,280.97
Investments
0.00
Accounts Receivable
0.00
Due from Other Funds
0.00
Prepaids
0.00
Total Assets
207,280.97
*** 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
240,480.00
Fund Balance - Committed
46,485.00
Fund Balance - Assigned
0.00
Fund Balance - Unassigned
31,690.53
Total Fund Balance
318,655.53
Beginning Fund Balance
318,655.53
Net of Revenues VS Expenditures
(111,374.56)
Ending Fund Balance
207,280.97
Total Liabilities And Fund Balance
207,280.97
Page 72 of 475
�7d1�L�t �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
5,168,499.67
Investments
0.00
Accounts Receivable
0.00
Due from Other Funds
0.00
Prepaids
0.00
Total Assets
5,168,499.67
*** 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
9,702.79
Total Fund Balance
56,265.79
Beginning Fund Balance
56,265.79
Net of Revenues VS Expenditures
5,112,233.88
Ending Fund Balance
5,168,499.67
Total Liabilities And Fund Balance
5,168,499.67
Page 73 of 475
�7d1IA �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets
0.00
Cash and Cash Equivalents
5,881,542.07
Investments
40,646.07
Accounts Receivable
818,523.22
Special Assess -Current
0.00
Special Assess - noncurrent
0.00
Due from Other Funds
0.00
Inventories
255,728.34
Prepaids
24,714.08
Other Assets - Current
0.00
Land
83,335.00
Other Assets - Non Current
83,335.00
INFRASTRUCTURE
15,367,117.19
Buildings
239,466.91
Improvements Other Than Bldgs.
27,011.20
Machinery & Equipment
290,194.86
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
23,596,072.50
*** Liabilities ***
Accounts Payable
(7,992.24)
Accrued liabilities
(151,224.17)
Retainage Payable
0.00
Due to Other Funds
0.00
Due to Other Governments
251.53
Deferred Revenue
0.00
Current Portion of Debt
412,997.17
Other Current Liabilities
0.00
Customer Deposits
50,959.07
Noncurrent liabilities
2,721,115.19
Other Long Term Liabilities
483,856.31
Def Inflows of Resources
156,780.00
Total Liabilities
3,666,742.86
*** 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
7,223,463.86
Total Fund Balance
19,308,227.73
Beginning Fund Balance
19,308,227.73
Net of Revenues VS Expenditures
621,101.91
Ending Fund Balance
19,929,329.64
Total Liabilities And Fund Balance
23,596,072.50
Page 74 of 475
�7d1IA �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 217,472.80
Investments 0.00
Accounts Receivable 0.00
Other Assets - Current 0.00
Total Assets 217,472.80
*** 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 118,576.84
Total Fund Balance 118,576.84
Beginning Fund Balance 118,576.84
Net of Revenues VS Expenditures 98,895.96
Ending Fund Balance 217,472.80
Total Liabilities And Fund Balance 217,472.80
Page 75 of 475
�7d1IA �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
97,265.08
Investments
0.00
Accounts Receivable
220.00
Due from Other Funds
0.00
Inventories
601.86
Prepaids
0.00
Other Assets - Current
0.00
Other Assets - Non Current
0.00
INFRASTRUCTURE
1,313,465.01
Buildings
0.00
Improvements Other Than Bldgs.
0.00
Machinery & Equipment
23,304.85
Construction in Progress
0.00
Deferred Outflows
23,887.00
Total Assets
1,458,743.80
*** Liabilities ***
Accounts Payable
0.00
Accrued liabilities
(11,836.65)
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
7,655.90
*** 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
797,975.14
Total Fund Balance
2,034,362.20
Beginning Fund Balance
2,034,362.20
Net of Revenues VS Expenditures
(583,274.30)
Ending Fund Balance
1,451,087.90
Total Liabilities And Fund Balance
1,458,743.80
Page 76 of 475
�7d1IA �AhJ� BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan G fF/ Period Ending 07/31/2021
DB: Tecruesta
Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Inventories
Prepaids
Total Assets
*** Liabilities ***
Accounts Payable
Due to Other Funds
Total Liabilities
*** Fund Balance ***
Fund Balance - Nonspendable
Fund Balance - Assigned
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
160,513.03
0.00
0.00
0.00
0.00
160,513.03
0.00
0.00
0.00
0.00
0.00
84,976.34
84,976.34
84,976.34
75,536.69
160,513.03
160,513.03
Page: 8/8
Page 77 of 475
Agenda Item #7.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
7/31/2021
General Fund #001
Building Fund #101
Capital Improvement Fund #301
Capital Projects Fund #303
Water Utility #401
Refuse & Recycling #402
Stormwater #403
Special Law Enforcement #605
Total Cash and Investments
SBA Prime
Cash
Investments
Total
$ 5,929,207 $
24,590 $
5,953,796
916,364
0
916,364
207,281
0
207,281
5,168,500
0
5,168,500
5,881,542
40,646
5,922,188
217,473
0
217,473
97,265
0
97,265
160,513
0
160,513
$ 18,578,144 $
65,235.63 $
18,643,379.61
Page 78 of 475
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g enda Item #7.
VILLAGE OF TEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
7/31/2021
YTD BALANCE
YTD BALANCE
DESCRIPTION
7/31/2020
7/31/2021
VARIANCE
% VARIANCE
NOTES
REVENUES
Fund 001- GENERAL FUND
General Property Taxes
7,495,870
7,845,063
349,193
4.66% Historically, 91% receipted by the end of Feb
Sales & Use Taxes
1,021,117
1,220,552
199,436
19.53% Utility tax -water implemented
Franchise fees - gross receipt
362,520
375,076
12,556
3.46%
Licenses & Permits
338,917
780
(338,137)
-99.77% Building Fund 101 created in Aug 2020
Grants Federal
92,063
173,745
81,681
100.00% Corona virus aid relief grant
Intergovernmental Revenue
626,062
679,819
53,757
8.59% 1/2 cent sales tax increase
Chgs for Services - Gen Gov
173,568
593,237
419,670
241.79% Land development fees - Sea Glass & Reserve project
Intragovernmental Revenue
604,530
859,414
254,884
42.16% Admin mgmt. Water fee increase
Rents & Royalties
184,688
191,576
6,887
3.73%
Miscellaneous Revenues
12,715
18,124
5,409
42.54% Differs from year to year
Grants - State
4,235
13,605
9,370
221.25% Police reimbursement grant
Chgs for Services - Public Safety
896,176
1,068,374
172,198
19.21% Fire plan review fees increase due to new projects
Fines & Forfeitures
9,659
17,181
7,521
77.87% Code enforcement fees differs
Impact Fees
3,544
25,933
22,390
631.80% Differs from year to year, due to new projects
Contributions & Donations
5,500
100
(5,400)
-98.18% No donations due to Tequesta Fest cancelation
Charges for Services - Recr.
22,409
5,575
(16,834)
-75.12% Canceled recreation programs due to COVID
Transfers In
0
31,994
31,994
100.00%
Other Financing Sources
8,916
192,219
183,303
2055.87% Capital lease - SAN project & sale of assets differ
Unrestricted Investment Earning
46,896
6,458
(40,438)
-86.23% Investment interest rate decrease
Total General Fund
11,909,385
13,318,824
1,409,439
11,83%
Fund 101- BUILDING FUND
Licenses & Permits
0
808,943
808,943
100.00% Build fund created Aug 20, Sea Glass & Reserve pr.
Grants Federal
0
1,813
1,813
100.00% Corona virus aid relief grant
Chgs for Services - Gen Gov
0
7,540
7,540
100.00%
Unrestricted Investment Earning
0
975
975
100.00%
Total Building Fund
0
819,271
819,271
100.00%
Fund 301- Capital Improvement Fund
Unrestricted Investment Earning
3,484
313
(3,171)
-91.00% Investment interest rate decrease
Transfers In
127,100
0
(127,100)
-100.00% Transfers differ from year to year
Total Capital Improvement Fund
130,584
313
(130,271)
-99.76%
Fund 303 - Capital Projects Fund
Other Financing Sources
0
6,890,000
6,890,000
100.00% Loan proceeds for Recreation Center received
Unrestricted Investment Earning
0
3,317
3,317
100.00%
Transfers In
0
0
0
0.00%
Total Capital Projects Fund:
0
6,893,317
6,893,317
100.00%
Fund 401- Water Fund
Grants Federal
Miscellaneous Revenues
Fines & Forfeitures
Other Financing Sources
Unrestricted Investment Earning
Charges for Services
Total Water Fund:
Fund 402 - Refuse & Recycling
Unrestricted Investment Earning
Charges for Services
Total Refuse & Recycling:
Fund 403 - Stormwater Utility
Unrestricted Investment Earning
Charges for Services
Total Stormwater Utility:
Fund 605 - Special Law Enforcement
Grants - State
Forfeitures
Unrestricted Investment Earning
Total Special Law Enforcement
TOTAL REVENUES - ALL FUNDS
ITOTAL REVENUE LESS TRANSFERS
0
3,542
3,542
100.00% Corona virus aid relief grant
44,019
62,826
18,807
42.72% Credit memo for a prior year expenses
459
0
(459)
-100.00%
81,131
474,970
393,840
485.44% Capital connect charges, new projects - Sea Glass
49,288
5,615
(43,673)
-88.61% Investment interest rate decrease
4,830,137
4,876,279
46,142
0.96%
5,005,033
5,423,232
418,198
8.36%
684 328 (356)-52.07% Investment interest rate decrease
484,825 482,800 (2,024) -0.42%
485,508 483,128 (2,380) -0.49%
8,180 870 (7,310)-89.36% Investment interest rate decrease
429,658 447,845 18,187 4.23%
437,838 448,715 10,877 2.48%
4,265 0 (4,265)-100.00% Corona virus aid relief grant
0 91,516 91,516 100.00% DEA forfeiture
0 103 103 100.00%
4,265
91,619
87,354
2048.16%
17,972,614
27,478,419
9,505,804
52.89%
17,845,514
27,446,425
9,600,910
53.80%
80 of 475
genda Item #7.
LLAGE
EXPENDITURE REPORT ORTOUNADJUSTED, UNAUDITED
7/31/2021
YTD BALANCE
YTD BALANCE
%
DESCRIPTION
7/31/2020
7/31/2021
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001- GENERAL FUND
Council
45,726
39,887
(5,839)
-12.77% Lower council expenditures
Manager
232,388
229,509
(2,880)
-1.24%
Human Resources
290,744
276,321
(14,423)
-4.96%
Village Clerk
275,141
268,371
(6,770)
-2.46%
Finance
347,550
562,796
215,246
61,93% ClearGov impl., BS&A cost realloc., health ins, salary redistrib.
Legal
105,569
144,355
38,786
36.74% Differs from year to year
Comprehensive Planning
109,269
105,917
(3,352)
-3.07% Legal and other contractual services increase
General Government
219,491
222,240
2,749
1.25%
IT
164,228
488,432
324,204
197.41% Computer system maint & new IT project
Police Department
2,620,511
2,572,209
(48,302)
-1.84%
Building & Zoning
568,252
0
(568,252)
-100.00% Building department moved to Fund 101
Code Compliance
64,608
66,457
1,849
2.86% Legal exp differ based on the number of cases
Fire Control
3,040,198
3,492,735
452,536
14.89% Salaries, ambulance purchase $299K, O/T disaster
Public Works
1,053,381
1,082,703
29,322
2.78%
Leisure Services
510,771
521,297
10,526
2.06%
Debt Service
386,709
409,016
22,307
5.77% New lease (rec.center)
Interfund Transfers
127,100
0
(127,100)
-100.00% Differs from year to year, due to new projects
Other Nonoperating
1,380
0
(1,380)
-100.00%
Total General Fund
10,163,017
10,482,243
319,227
3.14%
Fund 101- BUILDING FUND
Building Department
(160)
545,850
546,011
100.00% Building Fund 101 created in Aug 2020
Interfund Transfers
0
10,103
10,103
100.00%
Total Building Fund
(160)
555,953
556,114
100.00%
Fund 301- Capital Improvement Fund
Police radios
129,008
0
(129,008)
-100.00% Projects differ from year to year
Public Works
133,041
24,693
(108,348)
-81.44% Projects differ from year to year
Bridge Improvements
0
83,395
83,395
100.00% Projects differ from year to year
Parks
0
3,600
3,600
0.00%
Total Capital Improvement Fund:
262,049
111,688
(150,361)
-57.38%
Fund 303 - Capital Projects Fund
Public Works
0
236,329
236,329
100.00%
Recreation Center
56,953
1,544,754
1,487,801
2612.35% Recreation Center project
Total Capital Projects Fund:
56,953
1,781,083
1,724,130
100.00%
Fund 401- Water Fund
Water -Administration
1,231,093
1,169,096
(61,998)
-5.04%
Water - Production
1,456,196
1,453,703
(2,493)
-0.17% Water system maint
Water -Distribution
777,041
639,240
(137,802)
-17.73% New department moved out
Water -Customer Service
0
192,776
192,776
100.00% New department created
Renewal & Replacement
1,418,898
866,165
(552,734)
-38.96% Decrease in Utility projects
Debt Service
423,905
419,499
(4,406)
-1.04%
Interfund Transfers
0
21,891
21,891
100.00%
Other Nonoperating
86,565
39,761
(46,804)
-54.07% Legal settlement
Total Water Fund:
5,393,699
4,802,130
(591,569)
-10.97%
Fund 402 - Refuse & Recycling
Refuse and Recycling
373,214
384,232
11,019
2.95%
Total Refuse & Recycling:
373,214
384,232
11,019
2.95%
Fund 403 - Stormwater Utility
Storm Water Utilities
230,301
250,027
19,725
8.56%
Renewal & Replacement
31,047
771,514
740,467
2384.99% Drainage maintenance and improvement projects
Other Nonoperating
0
10,449
10,449
0.00%
Total Stormwater Utility:
261,348
1,031,989
770,641
294.87%
Fund 605 - Special Law Enforcement
Police
1,512
16,082
14,570
963.64% Differs from year to year
Total Special Law Enforcement:
1,512
16,082
14,570
963.64%
TOTAL EXPENDITURES - ALL FUNDS
16,511,631
19,165,401
2,653,770
16.07%
TOTAL EXP LESS TRANSFERS
16,384,531
19,133,407
2,748,876
16.78%
Page 81 of 475
enda Item #7.
DESCRIPTION
Fund 001- GENERAL FUND
General Property Taxes
Sales & Use Taxes
Franchise fees - gross receipt
Licenses & Permits
Intragovernmental Revenue
Grants Federal
Grants - State
Intergovernmental Revenue
Chgs for Services - Gen Gov
Chgs for Services - Public Safety
Charges for Services - Recr.
Fines & Forfeitures
Unrestricted Investment Earning
Rents & Royalties
Impact Fees
Contributions & Donations
Miscellaneous Revenues
Other Financing Sources
Transfers In
Appropriate Fund Balance
Total General Fund
Fund 101- BUILDING FUND
Licenses & Permits
Grants Federal
Chgs for Sery - Gen Gov
Unrestricted Investment Earning
Other Financing Sources
Appropriate Fund Balance
Total Building Fund
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
Transfers In
Appropriate Fund Balance
Total Capital Improvement Fund:
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
Other Financing Sources
Transfers In
Appropriate Fund Balance
Total Capital Projects Fund:
Fund 401- Water Fund
Grants Federal
Charges for Services
Unrestricted Investment Earn
Miscellaneous Revenues
Other Financing Sources
Appropriate Fund Balance
Total Capital Projects Fund:
Fund 402 - Refuse & Recycling
Charges for Services
Unrestricted Investment Earn
Appropriate Fund Balance
Total Refuse & Recycling:
Fund 403 - Stormwater Utility
Grants & Contributions
Charges for Services
Unrestricted Investment Earn
Appropriate Fund Balance
Total Stormwater Utility:
Fund 605 - Special Law Enforcement
Unrestricted Investment Earn
Forfeitures
Appropriate Fund Balance
Total Special Law Enforcement
TOTAL REVENUES - ALL FUNDS
TOTAL REV - LESS APPROPRIATION
THE VILLAGE OF TEQUESTA
REVENUE REPORT
- UNADJUSTED, UNAUDITED
7/31/2021
FY 2021
FY 2021
83.33%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
BUDGET
BUDGET
BUDGET
7/31/2021
VARIANCE
VARIANCE
USED
NOTES
7,690,000
7,690,000
6,408,333
7,845,063
1,436,729
22.42%
102.02
Historically,91% receipted bytheendof Feb
1,784,150
1,784,150
1,486,792
1,220,552
(266,239)
-17.91%
68.41
Ins premium tax$246K distrib by the year end
462,000
462,000
385,000
375,076
(9,924)
-2.58%
81.19
500
500
417
780
363
87.20%
156.00
1,031,250
1,031,250
859,375
859,414
39
0.00%
83.34
0
70,916
59,097
173,745
114,648
194.00%
245.00
coronavirusaid reliefgrant
100,000
100,000
0
13,605
13,605
100.00%
13.61
Police reimbursement grant
768,350
768,350
640,292
679,819
39,528
6.17%
88.48
state rev is one/two month behind, higher than or
195,000
195,000
162,500
593,237
430,737
265.07%
304.22
Land development fees - Sea Glass & Reserve proje(
1,216,850
1,218,650
1,015,542
1,068,374
52,832
5.20%
87.67
Fire plan review fees increase due to new projects
15,300
15,300
12,750
5,575
(7,175)
-56.28%
36.44
canceled recreation programs due to COVID
18,500
18,500
15,417
17,181
1,764
11.44%
92.87
code enforcement fees differs
62,000
62,000
51,667
6,458
(45,209)
-87.50%
10.42
Investment interest rate decrease
228,800
228,800
190,667
191,576
909
0.48%
83.73
1,500
1,500
1,250
25,933
24,683
1974.67%
1,728.89
Differ from year to year, new projects
1,600
1,600
1,333
100
(1,233)
-92.50%
6.25
No donations due to Teccesta Fest cancelation
19,200
19,200
16,000
18,124
2,124
13.28%
94.40
Differ from year to year
440,400
440,400
367,000
192,219
(174,781)
-47.62%
43.65
capital lease recorded when debt incurred
0
0
0
31,994
31,994
100.00%
0.00
298,661
0
0
035,400
14,406, 777
12,005, 648
13,318, 824
505,000
805,000
670,833
808,943
0
0
0
1,813
0
0
0
7,540
0
0
0
975
19,800
19,800
16,500
0
146,950
0
0
0
671,750
824,800
687,333
819,271
5,200
5,200
4,333
313
434,250
405,044
337,537
0
97,650
293,650
0
0
537,100 703,894 586,578
0 0 0
0 6,936,563 5,780,469
208,050 404,050 336,708
0 0 0
208,050 7,340,613 6,117,178
0 0 0
6,326,250 6,326,250 5,271,875
64,800 64,800 54,000
48,650 48,650 40,542
57,900 57,900 48,250
648,250 1,299,212 0
313
,177 10.949/6 92.45
138,110 20.59% 100.49 Build department -sea Glass & Reserve project pen
1,813 100.00% 0.00 Corona virus aid relief grant
7,540 100.00% 0.00
975 100.00% 0.00
(16,500)-100.00% 0.00 capital lease recorded when debt Incurred
,937 19.20% 99.33
(4,020)-92.78% 6.02 Investment interest rate decrease
(337,537)-100.00% 0.00 Differ from year to year
-99.95% 0.04
3,317 3,317 100.00% 100.00 Investment balance increase
6,890,000 1,109,531 19.19% 99.33 Loan proceeds for Recreation Center received
0 (336,708)-100.00% 0.00 Differ from year to year
0
6,893,317
3,542
4,876,279
5,615
62,826
474,970
0
139 12.69% 0.00
3,542
100.00%
0.00
Corona virus aid relief grant
(395,596)
-7.50%
77.08
water revenues recording is one month behind
(48,386)
-89.60%
8.66
Investment interest rate decrease
22,284
54.97%
129.14
Differ from year to year
426,720
884.39%
820.33
capital connect charges new projects
484,000 484,000 403,333 482,800 79,467 19.70% 99.75 1 Historically, 91% receipted by the end of Feb
1,100 1,100 917 328 (589)-64.24% 29.80 Investment interest rate decrease
29,650 29,650 0 0
514,750 514,750
- 30,000.00
457,700 457,700
12,150 12,150
299,050 804,662
768,900 1,304,512
0 0
0 0
0 45,185
0 45,185
881,800 32,937,343
372,950 30,059,940
428,958
483,128
381,417
10,125
0
447,845
870
0
1,087,093
448,715
0
0
0
103
91,516
0
37,654
91,619
27,447,786
27,478,418
25,049,950
27,478,418
54,170-44.54% 93.86
0
0.00%
-
66,428
17.42%
97.85
Historically, 91%receipted by the end of Feb
(9,255)
-91.41%
7.16
Investment interest rate decrease
38,379)-91.41%
34.40
103 100.00%
0.00
91,516
100.00%
0.00
DEA forfeiture
0.00
53,965 0.00%
0.00
30,632 0.11%
83.43
28,468 9.69%
91.41
Page 82 of 475
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
DESCRIPTION
FY 2021
ORIGINAL
BUDGET
FY 2021
AMENDED
BUDGET
83.33%
TARGET
BUDGET
YTD BALANCE
7/31/2021
DOLLAR
VARIANCE
PERCENT
VARIANCE
% BDGT
USED
Fund 001- General Fund
Council
65,600
65,600
54,667
39,887
(14,780)
-27.04%
60.80
Manager
293,650
293,650
244,708
229,509
(15,200)
-6.21%
78.16
Human Resources
366,900
366,900
305,750
276,321
(29,429)
-9.63%
75.31
Village Clerk
355,350
355,350
296,125
268,371
(27,754)
-9.37%
75.52
Finance
691,700
691,700
576,417
562,796
(13,621)
-2.36%
81.36
Legal
180,000
180,000
150,000
144,355
(5,645)
-3.76%
80.20
Comprehensive Planning
164,000
164,000
136,667
105,917
(30,750)
-22.50%
64.58
General Government
271,900
303,800
253,167
222,240
(30,926)
-12.22%
73.15
IT
709,950
709,950
591,625
488,432
(103,193)
-17.44%
68.80
Police Department
3,417,050
3,496,566
2,913,805
2,572,209
(341,596)
-11.72%
73.56
Code Compliance
91,250
91,250
76,042
66,457
(9,585)
-12.60%
72.83
Fire Control
4,043,550
4,343,711
3,619,759
3,492,735
(127,025)
-3.51%
80.41
Public Works
1,489,000
1,482,4DD
1,235,333
1,082,703
(152,631)
-12.36%
73.04
Leisure Services
705,100
695,000
579,167
521,297
(57,870)
-9.99%
75.01
Debt Service
542,100
553,806
461,505
409,016
(52,489)
-11.37%
73.86
Interfund Transfers
642,300
613,094
510,912
0
(510,912)
-100.00%
0.00
Other Nonoperating
6,000
0
0
0
0
O.DD%
D.00
Total General Fund
14,035,400
14,406,777
12,005,648
10,482,243
(1,523,404)
-12.69%
72.76
Fund 101- BUILDING FUND
Building & Zoning
671,750
717,450
597,875
545,850
(52,025)
-8.70%
76.08
Interfund Transfers
0
0
0
10,103
10,103
100.00%
0.00
Other Nonoperating
0
107,350
89,458
0
(89,458)
-100.00%
0.00
Total Building Fund
671,750
824,800
687,333
555,953
(131,380)
-19.11%
Fund 301- Capital Improvement Fund
Public Works
413,000
147,500
122,917
24,693
(98,224)
-79.91%
16.74
Parks
50,000
50,000
41,667
3,600
(38,067)
-91.36%
7.20
Tequesta Drive Bridge
74,100
84,600
70,500
83,395
12,895
18.29%
98.58
Interfund Transfers
0
196,000
163,333
0
(163,333)
-100.00%
0.00
Other Nonoperating
0
225,794
188,162
0
(188,162)
-100.00%
0.00
Total Capital Improvement Fund:
537,100
703,894
586,578
111,688
(474,890)
-80.96%
15.87
Fund 303 - Capital Projects Fund
Public Works
0
255,000
212,500
236,329
23,829
11.21%
92.68
Recreation Center
208,050
6,830,613
5,692,178
1,544,754
(4,147,424)
-72.86%
22.62
Other Nonoperating
0
255,000
212,500
0
(212,500)
-100.DD%
0.00
Total Capital Projects Fund:
208,050
7,340,613
6,117,178
1,781,083
(4,336,094)
-70.88%
24.26
Fund 401- Water Fund
Water -Administration
1,426,250
1,584,766
1,320,638
1,169,096
(151,542)
-11.47%
73.77
Water- Production
1,956,850
1,956,850
1,630,708
1,453,703
(177,006)
-10.85%
74.29
Water -Distribution
773,500
773,500
644,583
639,240
(5,344)
-0.83%
82.64
Water -Customer Service
221,150
246,150
205,125
192,776
(12,349)
-6.02%
78.32
Renewal & Replacement
2,202,100
2,702,496
2,252,080
866,165
(1,385,915)
-61.54%
32.05
Debt Service
541,000
533,050
444,208
419,499
(24,709)
-5.56%
78.70
Interfund Transfers
0
0
0
21,891
21,891
0.00%
0.00
Other Nonoperating
25,000
0
0
39,761
39,761
0,00%
0.00
Total Capital Projects Fund:
7,145,850
7,796,812
6,497,343
4,802,130
(1,695,214)
-26.09%
61.59
Fund 402 - Refuse & Recycling
Refuse and Recycling
514,750
514,750
428,958
384,232
(44,726)
-10.43%
74.64
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Refuse & Recycling:
514,750
514,750
428,958
384,232
(44,726)
-10.43%
74.64
Fund 403 - Stormwater Utility
Storm Water Utilities
358,300
364,520
303,767
250,027
(53,740)
-17.69%
68.59
Renewal & Replacement
410,600
939,992
783,327
771,514
(11,813)
-1.51%
82.08
Other Nonoperating
0
0
0
10,449
10,449
O.DD%
0.00
Total Stormwater Utility:
768,900
1,304,512
1,087,093
1,031,989
(55,104)
-5.07%
79.11
Fund 605 - Special Law Enforcement
Police
0
45,185
37,654
16,082
(21,572)
-57.29%
100.00
Total Special Law Enforcement
0
45,185
37,654
16,082
(21,572)
-57.29%
100.00
TOTAL EXPENDITURES - ALLFUNDS
23,881,800
32,937,343
27,447,786
19,165,401
(8,282,385)
-30.18%
58.19
Notes:
1) Personal expenditures/expenses recorded as when paid not when accrued.
Personnel
paid 7/22/21 for
the period ended 7/17/21.
14 days of personnel expenditures not
reflected in July
2021.
2) Not all operating expenditures/expenses recorded for the services up
to 7/31/2021.
4) Capital lease at inception recorded when debt incurred $459K.
Page 83 of 475
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