HomeMy WebLinkAboutDocumentation_Regular_Tab 10_9/9/2021Agenda Item #9.
Regular Council
STAFF MEMO
Meeting: Regular Council - Sep 09 2021
Staff Contact: Jeremy Allen, Village Manager Department: Manager
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Manager's Report Through August
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 $352 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 (93%), which include local infrastructure surtax, insurance premium, utility,
communication service and local business tax, are one/two month behind the collection/reported
period, with the exception of the Local Business Tax. Local infrastructure surtax received at 97%
for nine month collection period, projecting additional revenue in an amount of $90 thousand.
Insurance premium taxes received with the excess of $40 thousand than budgeted.
4. Intergovernmental revenues (101%) which include municipal revenue sharing, half -cent sales
tax, local gas tax, show above budget target for ten months collection period due to the half -cent
sales tax revenue distributions higher than budgeted (106%), estimating additional $80
thousand.
5. Local discretionary infrastructure surtax - collected at $355 thousand, which represent 97%
of the budgeted amount for only nine months collection/reported period and it is above budget
target.
6. Revenues (Budgetary comparison) recorded in the General fund represents 98% of budgeted
due to the distribution nature of Ad valorem taxes collected at 102%, representing 55% of overall
General fund revenues at 8/31/2021, 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 81 % of
budgeted, which is below target budgeted due to the fact that not all the expenditures recorded
for the services provided up to 8/31/21 and personnel expenditures recorded as paid not when
accrued.
Page 81 of 250
Agenda Item #9.
8. Revenues (Prior year comparison) all funds increased significantly mainly due to distribution
nature of Ad valorem taxes ($352 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 project
($3.2 million) and drainage projects ($1 million) offset by decrease in Water utility projects.
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Aug 2021 reports
Page 82 of 250
Agenda Item #9.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
8/31/2021
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
$ 5,422,099 $
24,594 $
5,446,693
886,114
0
886,114
206,224
0
206,224
3,701,986
0
3,701,986
6,012,380
40,653
6,053,033
174,992
0
174,992
28,478
0
28,478
150,551
0
150,551
$ 16,582,824 $
65,246.39 $
16.648.070.09
Page 83 of 250
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enda Item #9.
VILLAGE OF TEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
YTD BALANCE I YTD BALANCE
DESCRIPTION 1 8/31/2020 8/31/2021 VARIANCE I % VARIANCE NOTES
REVENUES
Fund 001- GENERAL FUND
General Property Taxes
Sales & Use Taxes
Franchise fees - gross receipt
Licenses & Permits
Grants Federal
Intergovernmental Revenue
Chgs for Services - Gen Gov
Intragovernmental Revenue
Rents & Royalties
Miscellaneous Revenues
Grants - State
Chgs for Services - Public Safety
Fines & Forfeitures
Impact Fees
Contributions & Donations
Charges for Services - Recr.
Transfers In
Other Financing Sources
Unrestricted Investment Earning
Total General Fund
7,497,093
7,848,744
351,651
4.69% Historically, 91% receipted by the end of Feb
1,184,728
1,665,231
480,502
40.56% Utility tax -water implemented
401,834
418,804
16,971
4.22%
640
820
180
28.13%
92,063
173,745
81,681
100.00% Corona virus aid relief grant
698,662
771,056
72,393
10.36% 1/2 cent sales tax & surtax increase
186,953
612,294
425,341
227.51% Land development fees - Sea Glass & Reserve project
664,983
945,356
280,373
42.16% Admin mgmt. Water fee increase
203,152
210,304
7,152
3.52%
12,715
20,177
7,463
58.69% Differs from year to year
4,235
13,605
9,370
221.25% Police reimbursement grant
1,010,425
1,215,612
205,187
20.31% Fire plan review fees increase due to new projects
10,616
20,674
10,058
94.75% Code enforcement fees differs
3,544
25,933
22,390
631.80% Differs from year to year, due to new projects
5,500
100
(5,400)
-98.18% No donations due to Tequesta Fest cancelation
22,409
5,575
(16,834)
-75.12% Canceled recreation programs due to COVID
195,378
31,994
(163,384)
100.00%
8,916
192,219
183,303
2055.87% Capital lease - SAN project & sale of assets differ
47,908
6,887
(41,021)
-85.62% Investment interest rate and balance decrease
12,251,754
14,179,129
1,927,375
15,73%
Fund 101- BUILDING FUND
Licenses & Permits
361,872
836,690
474,818
131.21% Sea Glass & Reserve project permits
Grants Federal
0
1,813
1,813
100,00% Corona virus aid relief grant
Chgs for Services - Gen Gov
0
31,237
31,237
100.00%
Unrestricted Investment Earning
0
1,038
1,038
100.00%
Total Building Fund
361,872
870,779
508,906
100.00%
Fund 301- Capital Improvement Fund
Unrestricted Investment Earning
3,484
328
(3,157)
-90.59% Investment interest rate and balance decrease
Transfers In
127,100
0
(127,100)
-100.00% Transfers differ from year to year
Total Capital Improvement Fund
130,584
328
(130,257)
-99.75%
Fund 303 - Capital Projects Fund
Other Financing Sources
Unrestricted Investment Earning
Transfers In
Total Capital Projects Fund:
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 6,890,000
6,890,000
100.00% Loan proceeds for Recreation Center received
0 3,673
3,673
100.00%
0 0
0
0.00%
0 6,893,673
6,893,673
100.00%
0
3,542
3,542
100.00% Corona virus aid relief grant
44,019
64,011
19,992
45.42% Credit memo for a prior year expenses
459
0
(459)
-100.00%
81,131
479,309
398,179
490.79% Capital connect charges, new projects - Sea Glass
50,307
6,021
(44,286)
-88.03% Investment interest rate and balance decrease
5,667,896
5,345,403
(322,493)
-5.69%
5,843,812
5,898,285
54,474
0.93%
684 344 (340)-49.70% Investment interest rate and balance decrease
484,825 482,896 (1,928) -0.40%
485,508 483,240 (2,268) -0.47%
8,180 878 (7,302)-89.26% Investment interest rate and balance decrease
429,658 447,908 18,250 4.25%
437,838 448,786 10,948 2.50%
4,265 0 (4,265)-100.00% FMIT safety grant
0 91,516 91,516 100.00% DEA forfeiture
0 115 115 100.00%
4,265
91,630
87,365
2048.43%
19,515,633
28,865,851
9,350,218
47.91%
19,193,155
28,833,857
9,640,702
50.23%
85 of 250
genda Item #9.
LLAGE
EXPENDITURE REPORT ORTOUNADJUST D, UNAUDITED
8/31/2021
YTD BALANCE
YTD BALANCE
DESCRIPTION
8/31/2020
8/31/2021
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001- GENERAL FUND
Council
48,973
43,814
(5,159)
-10.53% Lower council expenditures
Manager
253,137
258,471
5,333
2.11%
Human Resources
314,635
300,688
(13,947)
-4.43%
Village Clerk
298,771
289,510
(9,261)
-3.10%
Finance
377,042
610,153
233,111
61,83% ClearGov impl., BS&A cost realloc., health ins, salary redistrib.
Legal
118,269
152,694
34,425
29.11% Differs from year to year
Comprehensive Planning
127,902
126,747
(1,155)
-0.90% Legal and other contractual services increase
General Government
234,026
235,137
1,111
0.47%
IT
180,227
511,079
330,852
183.57% Computer system maint & SAN project
Police Department
2,853,689
2,870,954
17,265
0.60%
Building & Zoning
(8,675)
0
8,675
-100.00% Building department moved to Fund 101
Code Compliance
70,494
73,146
2,653
3.76% Legal exp differ based on the number of cases
Fire Control
3,322,851
3,987,056
664,205
19.99% Salaries, ambulance purchase $299K, O/T disaster
Public Works
1,144,062
1,194,383
50,321
4.40%
Leisure Services
549,651
561,086
11,436
2.08%
Debt Service
417,751
446,884
29,133
6.97% New debt service (rec.center, vehicles & SAN project )
Interfund Transfers
127,100
0
(127,100)
-100.00% Differs from year to year, due to new projects
Other Nonoperating
0
0
0
0.00%
Total General Fund
10,429,906
11,661,802
1,231,895
11.81%
Fund 101- BUILDING FUND
Building Department
621,394
603,616
(17,778)
-2.86%
Interfund Transfers
195,378
10,103
(185,275)
-94.83% Differs from year to year
Total Building Fund
816,772
613,719
(203,053)
-24.86%
Fund 301- Capital Improvement Fund
Police radios
129,008
0
(129,008)
-100.00% Projects differ from year to year
Public Works
173,014
25,764
(147,249)
-85.11% 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
100.00%
Total Capital Improvement Fund:
302,022
112,759
(189,262)
-62.67%
Fund 303 - Capital Projects Fund
Public Works
0
236,329
236,329
100.00%
Recreation Center
72,649
3,011,623
2,938,974
4045.44% Recreation Center project
Total Capital Projects Fund:
72,649
3,247,952
3,175,303
100.00%
Fund 401- Water Fund
Water -Administration
1,328,548
1,272,490
(56,058)
-4.22%
Water - Production
1,570,817
1,592,836
22,019
1.40% Water system maint
Water -Distribution
849,826
709,563
(140,262)
-16.50% New department moved out
Water -Customer Service
17,931
211,474
193,543
100.00% New department created
Renewal & Replacement
1,460,049
927,893
(532,156)
-36.45% Decrease in Utility projects
Debt Service
463,305
459,081
(4,224)
-0.91%
Interfund Transfers
0
21,891
21,891
100.00%
Other Nonoperating
69,590
39,761
(29,829)
-42.86% Legal settlement
Total Water Fund:
5,760,066
5,234,990
(525,076)
-9.12%
Fund 402 - Refuse & Recycling
Refuse and Recycling
414,583
426,826
12,242
2.95%
Total Refuse & Recycling:
414,583
426,826
12,242
2.95%
Fund 403 - Stormwater Utility
Storm Water Utilities
245,753
275,332
29,579
12.04%
Renewal & Replacement
(237,378)
815,005
1,052,384
-443.34% Drainage maintenance and improvement projects
Other Nonoperating
0
10,449
10,449
0.00%
Total Stormwater Utility:
8,374
1,100,786
1,092,412
13044.87%
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
17,805,885
22,414,916
4,609,031
25.88%
TOTAL EXP LESS TRANSFERS
17,483,407
22,382,922
4,899,515
28.02%
Page 86 of 250
genda Item #9.
THE VILLAGE OFTEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
8/31/2021
FY 2021
FY 2021
11.67%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
%BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
8/31/2021
VARIANCE
VARIANCE
USED
NOTES
Fund 001- GENERAL FUND
General Property Taxes
7,690,000
7,690,000
7,049,167
7,848,744
799,578
11.34%
102.06
Historically,91% receipted by the end of Feb
Sales &Use Taxes
1,784,150
1,784,150
1,635,471
1,665,231
29,760
1.82%
93.33
112 cent sales tax & surtax increase
Franchise fees - gross receipt
462,000
462,000
423,500
418,804
(4,696)
-1.11%
90.65
Licenses & Permits
500
500
458
820
362
78.91%
164.00
Intragovernmental Revenue
1,031,250
1,031,250
945,313
945,356
43
0.00%
91.67
Grants Federal
0
70,916
65,006
173,745
108,738
167.27%
245.00
coronavirusaidreliefgrant
Grants - State
100,000
10o,000
D
13,605
13,605
100.00%
13.61
Police reimbursement grant
Intergovernmental Revenue
768,350
768,350
704,321
771,056
66,735
9.48%
100.35
state rev is one/two month behind, higher than project
ChgsforServices - Gen Gov
195,000
195,000
178,750
612,294
433,544
242.54%
314.00
Land development fees - sea Glass& Reserve project
ChgsforServices - Public Safety
1,216,850
1,218,650
1,117,096
1,215,612
98,517
8.82°%
99.75
Fire plan review fees increase due to new projects
Charges for Services - Recr.
15,300
15,300
14,025
S,575
(8,450)
-60.25 %
36.44
Canceled recreation programs due to COVID
Fines & Forfeitures
18,500
18,500
16,958
20,674
3,716
21.91%
111.75
Code enforcement fees differs
Unrestricted Investment Earning
62,000
62,000
56,833
6,887
(49,946)
-87.88%
11.11
Investment interest rate and balance decrease
Rents & Royalties
228,800
228,800
209,733
210,304
570
0.27%
91.92
Impact Fees
1,500
1,500
1,375
2S,933
24,558
1786.07%
1,728.89
Differ from year to year, new projects
Contributions & Donations
1,600
1,600
1,467
100
(1,367)
-93.18%
6.25
No donations due to Tequesta Fest cancelation
Miscellaneous Revenues
19,200
19,200
17,600
20,177
2,577
14.64%
105.09
Differ from year to year
Other Financing Sources
440,400
440,400
403,700
192,219
(211,481)
-52.39%
43.65
Capital lease recorded when debt incurred
Transfers In
0
0
0
31,994
31,994
100.00%
0.00
Appropriate Fund Balance
298,661
0
0
Total General Fund
14,035,400
14,406,777
13,206,212
14,179,129
972,917
7.37%
98.42
Fund 101- BUILDING FUND
Licenses & Permits
505,000
805,000
737,917
836,690
98,773
13.39%
103.94
Build department - sea Glass& Reserve project permits
Grants Federal
0
0
0
1,813
1,813
100.00%
0.00
coronavirusaidreliefgrant
Chgs for Sery - Gen Gov
0
0
0
31,237
31,237
100.00%
0.00
Unrestricted Investment Earning
0
0
0
1,038
1,038
100.00%
0.00
Other Financing Sources
19,800
19,800
18,150
0
(18,150)
-100.00%
0.00
Capital lease recorded when debt incurred
Appropriate Fund Balance
146,950
0
0
0
Total Building Fund
671,750
824,800
756,067
870,779
114,712
15.17%
105.57
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
5,200
5,200
4,767
328
(4,439)
-93.12%
6.31
Investment interest rate and balance decrease
Transfers In
434,250
405,044
371,290
0
(371,290)
-100.00%
0.00
Differ from year to year
Appropriate Fund Balance
97,650
293,650
0
0
Total Capital Improvement Fund:
537,100
703,894
645,236
328
(644,908)
-99.95%
0.05
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
0
0
0
3,673
3,673
100.00%
100.00
investment balance increase
Other Financing Sources
0
6,936,563
6,358,516
6,890,000
531,484
8.36%
99.33
Loan proceeds for Recreation Center received
Transfers In
208,050
404,050
370,379
0
(370,379)
-100.00%
0.00
Differ from year to year
Appropriate Fund Balance
0
0
0
0
Total Capital Projects Fund:
208,050
7,340,613
6,728,895
6,893,673
164,778
2.45%
0.00
Fund 401- Water Fund
Grants Federal
0
0
0
3,542
3,542
100.00%
0.00
coronavirusaidreliefgrant
Charges for Services
6,326,250
6,326,250
5,799,063
53,4S4,403
47,6SS,341
821.78%
844.96
Water revenues recording is one month behind
Unrestricted Investment Earn
64,800
64,800
59,400
6,021
(53,379)
-89.86%
9.29
Investment interest rate and balance decrease
Miscellaneous Revenues
48,650
48,650
44596
64,011
19,415
43.54%
131.S7
Differ from year to year
Other Financing Sources
57,900
57,900
53,075
479,309
426,234
803.08%
827.82
Capital connect charges new projects
Appropriate Fund Balance
648,250
1,299,212
0
0
Total Capital Projects Fund:
7,145,850
7,796,812
7,147,078
54,007,286
46,860,208
655.66%
692.68
Fund 402 - Refuse & Recycling
Charges for Services
484,000
484,000
443,667
482,896
39,230
8.84%
99.77
Historically, 91%receipted by the end of Feb
Unrestricted Investment Earn
1,100
1,100
1,008
344
(664)
-65.88%
31.28
Investment interest rate and balance decrease
Appropriate Fund Balance
29,650
29,650
0
0
Total Refuse & Recycling:
514,750
514,750
471,854
483,240
11,386
-57.03%
93.88
Fund 403 - Stormwater Utility
Grants & Contributions
-
30,000
-
-
0
0.00%
-
Charges for Services
457,700
457,700
419,558
447,908
28,349
6.76%
97.86
Historically, 91%receipted by the end of Feb
Unrestricted Investment Earn
12,150
12,150
11,138
878
(10,259)
-92.11%
7.23
Investment interest rate and balance decrease
Appropriate Fund Balance
299,050
804,662
0
0
Total Stormwater Utility:
768,900
1,304,512
1,195,803
448,786
(747,017)
-92.11%
34.40
Fund 605 - Special Law Enforcement
Unrestricted Investment Earn
0
0
0
114
114
100.00%
0.00
Forfeitures
0
0
0
91,516
91,516
100.00%
0.00
Den forfeiture
Appropriate Fund Balance
0
45,185
0
0
0.00
Total Special Law Enforcement
0
45,185
41,420
91,630
50,210
0.00%
0.00
TOTAL REVENUES - ALL FUNDS
23,881,800
32,937,343
30,192,564
76,974,851
46,782,286
154.95%
233.70
TOTAL REV - LESS APPROPRIATION
22,372,950
30,059,940
27,554,945
76,974,851
49,419,906
179.35%
256.07
Page 87 of 250
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
DESCRIPTION
FY 2021
ORIGINAL
BUDGET
FY 2021
AMENDED
BUDGET
91.67%
TARGET
BUDGET
YTD BALANCE
8/31/2021
DOLLAR
VARIANCE
PERCENT
VARIANCE
% BDGT
USED
Fund 001- General Fund
Council
65,600
65,600
60,133
43,814
(16,319)
-27.14%
66.79
Manager
293,650
293,650
269,179
258,471
(10,708)
-3.98%
88.02
Human Resources
366,900
366,900
336,325
300,688
(35,637)
-10.6D%
81.95
Village Clerk
355,350
355,350
325,738
289,510
(36,227)
-11.12%
81.47
Finance
691,700
691,700
634,058
610,153
(23,905)
-3.77%
88.21
Legal
180,000
180,000
165,000
152,694
(12,306)
-7.46%
84.83
Comprehensive Planning
164,000
164,000
150,333
126,747
(23,587)
-15.69%
77.28
General Government
271,900
303,800
278,483
235,137
(43,346)
-15.57%
77.40
IT
709,950
709,950
650,788
511,079
(139,709)
-21.47%
71.99
Police Department
3,417,050
3,496,566
3,205,186
2,870,954
(334,232)
-10.43%
82.11
Code Compliance
91,250
91,250
83,646
73,146
(10,499)
-12.55%
80.16
Fire Control
4,043,550
4,343,711
3,981,735
3,987,056
5,320
0.13%
91.79
Public Works
1,489,000
1,482,4DD
1,358,867
1,194,383
(164,484)
-12.10%
80.57
Leisure Services
705,100
695,000
637,083
561,086
(75,997)
-11.93%
80.73
Debt Service
542,100
553,806
507,656
446,884
(60,772)
-11.97%
80.69
Interfund Transfers
642,300
613,094
562,003
0
(562,003)
-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
13,206,212
11,661,802
(1,544,411)
-11.69%
80.95
Fund 101- BUILDING FUND
Building & Zoning
671,750
717,450
657,663
603,616
(54,047)
-8.22%
84.13
Interfund Transfers
0
0
0
10,103
10,103
100.00%
0.00
Other Nonoperating
0
107,350
98,404
0
(98,404)
-100.00%
0.00
Total Building Fund
671,750
824,800
756,067
613,719
(142,348)
-18.83%
Fund 301- Capital Improvement Fund
Public Works
413,000
147,500
135,208
25,764
(109,444)
-80.94%
17.47
Parks
50,000
50,000
45,833
3,600
(42,233)
-92.15%
7.20
Tequesta Drive Bridge
74,100
84,600
77,550
83,395
5,845
7.54%
98.58
Interfund Transfers
0
196,000
179,667
0
(179,667)
-100.00%
0.00
Other Nonoperating
O
225,794
206,978
0
(206,978)
-100.00%
0.00
Total Capital Improvement Fund:
537,100
703,894
645,236
112,759
(532,477)
-82.52%
16.02
Fund 303 - Capital Projects Fund
Public Works
0
255,000
233,750
236,329
2,579
1.10%
92.68
Recreation Center
208,050
6,830,613
6,261,395
3,011,623
(3,249,772)
-51.90%
44.09
Other Nonoperating
D
255,000
233,750
0
(233,750)
-100.DD%
0.00
Total Capital Projects Fund:
208,050
7,340,613
6,728,895
3,247,952
(3,480,943)
-51.73%
44.25
Fund 401- Water Fund
Water -Administration
1,426,250
1,584,766
1,452,702
1,272,490
(180,212)
-12.41%
80.30
Water- Production
1,956,850
1,956,850
1,793,779
1,592,836
(200,943)
-11.20%
81.40
Water -Distribution
773,500
773,500
709,042
709,563
522
O.D7%
91.73
Water -Customer Service
221,150
246,150
225,638
211,474
(14,163)
-6.28%
85.91
Renewal & Replacement
2,202,100
2,702,496
2,477,288
927,893
(1,549,395)
-62.54%
34.33
Debt Service
541,000
533,050
488,629
459,081
(29,548)
-6.05%
86.12
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
7,147,078
5,234,990
(1,912,088)
-26.75%
67.14
Fund 402 - Refuse & Recycling
Refuse and Recycling
514,750
514,750
471,854
426,826
(45,029)
-9.54%
82.92
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Refuse & Recycling:
514,750
514,750
471,854
426,826
(45,029)
-9.54%
82.92
Fund 403 - Stormwater Utility
Storm Water Utilities
358,300
364,520
334,143
275,332
(58,811)
-17.60%
75.53
Renewal & Replacement
410,600
939,992
861,659
815,005
(46,654)
-5.41%
86.70
Other Nonoperating
0
0
0
10,449
10,449
O.DD%
0.00
Total Stormwater Utility:
768,900
1,304,512
1,195,803
1,100,786
(95,017)
-7.95%
84.38
Fund 605 - Special Law Enforcement
Police
0
45,185
41,420
16,083
(25,337)
-61.17%
100.00
Total Special Law Enforcement
0
45,185
41,420
16,083
(25,337)
-61.17%
100.00
TOTAL EXPENDITURES - ALLFUNDS
23,881,800
32,937,343
30,192,564
22,414,916
(7,777,649)
-25.76%
68.05
Notes:
1) Personal expenditures/expenses recorded as when paid not when accrued.
Personnel
paid 8/19/21 for
the period ended 8/14/21.
17 days of personnel expenditures not
reflected in August
2021.
2) Not all operating expenditures/expenses recorded for the services up
to 8/31/2021.
4) Capital lease at inception recorded when debt incurred $459K.
Page 88 of 250