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Home My WebLink AboutDocumentation_Regular_Tab 07_12/9/2021Agenda Item V. Regular Council STAFF MEMO Meeting: Regular Council - Dec 09 2021 Staff Contact: Jeremy Allen, Village Manager Department: Manager December Manager's Report through November 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 $2.1 million, which represents 25% of the budgeted amount. It is $1.4 million (215%) higher than for the same period of the prior fiscal year. Historically, 91 % of ad valorem tax distribution receipted by the end of February. 3)Sales/use taxes (9%), 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 ($263 thousand) to be collected at the year-end as one distribution, with the exception of the Local Business Tax collected at 85%. Sales/use taxes are on target for one month's collections. 4)Intergovernmental revenues (10%) 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 one month's collections. 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 16% of budgeted due to the distribution nature of Ad valorem taxes collected at 25%, representing 75% of overall General fund revenues at 11 /30/2021. 7)Overall Expenditures (Budgetary comparison) in the General Fund represents 14% of budgeted. Not all the expenditures recorded for the services provided up to 11/30/21 and personnel expenditures recorded as paid not when accrued. 8)Revenues (Prior year comparison) all funds increased significantly due to distribution nature of Ad valorem taxes ($1.4 million higher than same period of prior year). Taxpayers taking advantage of discount paying earlier. Page 47 of 222 Agenda Item V. 9)Expenditures (Prior year comparison) all funds has decreased by $1.1 million (38%) due to debt service for capital projects and Recreation Facility project expenditures. 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. Nov 2021 reports Copy of November 2021 Managers Report.ADA Copy of November 30 2021 Grant Budget Worksheet Page 48 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 6,463,963.90 Investments 24,599.47 Accounts Receivable 387,601.43 Due from Other Funds 0.00 Inventories 77,587.08 Prepaids 47,705.47 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 7,001,457.35 *** Liabilities *** Accounts Payable 104,485.00 Accrued liabilities 323,880.01 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,191.88 Deferred Revenue 984,827.66 Other Current Liabilities 238.47 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,414,623.02 *** 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 1,884,303.78 Total Fund Balance 3,394,468.64 Beginning Fund Balance - 20-21 3,394,468.64 Net of Revenues VS Expenditures - 20-21 1,843,369.88 *20-21 End FB/21-22 Beg FB 5,237,838.52 Net of Revenues VS Expenditures - Current Year 348,995.81 Ending Fund Balance 5,586,834.33 Total Liabilities And Fund Balance 7,001,457.35 * Year Not Closed Page 49 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 857,806.26 Investments 0.00 Accounts Receivable 449.13 Inventories 169.93 Prepaids 2,335.05 Total Assets 860F760.37 *** Liabilities *** Accounts Payable 1,986.79 Accrued liabilities (43,332.12) Due to Other Governments 5,248.70 Total Liabilities (36,096.63) *** 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 - 20-21 655,933.17 Net of Revenues VS Expenditures - 20-21 220F891.02 *20-21 End FB/21-22 Beg FB 876,824.19 Net of Revenues VS Expenditures - Current Year 20F032.81 Ending Fund Balance 896,857.00 Total Liabilities And Fund Balance 860F760.37 * Year Not Closed Page 50 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 374,185.23 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 374,185.23 *** 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 31,690.53 Total Fund Balance 318,655.53 Beginning Fund Balance - 20-21 318,655.53 Net of Revenues VS Expenditures - 20-21 55,526.02 *20-21 End FB/21-22 Beg FB 374,181.55 Net of Revenues VS Expenditures - Current Year 3.68 Ending Fund Balance 374,185.23 Total Liabilities And Fund Balance 374,185.23 * Year Not Closed Page 51 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 2,201,555.19 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 2,201,555.19 *** 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 - 20-21 56,265.79 Net of Revenues VS Expenditures - 20-21 2,665,872.28 *20-21 End FB/21-22 Beg FB 2,722,138.07 Net of Revenues VS Expenditures - Current Year (520r582.88) Ending Fund Balance 2,201,555.19 Total Liabilities And Fund Balance 2,201,555.19 * Year Not Closed Page 52 of 222 'BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnotof Period Ending 11/30/2021 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 - 20-21 Net of Revenues VS Expenditures - 20-21 *20-21 End FB/21-22 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed Balance 0.00 6, 126, 544 . 70 40r662.49 682,572.59 0.00 0.00 45,000.00 256r987.15 10,496.15 0.00 83,335.00 83,335.00 15,367,117.19 239, 466. 91 27,011.20 290r194.86 0.00 28,993.85 0.00 516,323.80 0.00 23,714,705.89 95,415.41 (257, 620. 55) 0.00 0.00 251.53 0.00 391,728.09 0.00 51,349.96 2, 344, 386. 67 464,459.86 156,780.00 3,246,750.97 0.00 0.00 0.00 0.00 11,584,763.87 0.00 500,000.00 7, 223, 463 . 86 19,308,227.73 19,308,227.73 1,163,227.65 20,471,455.38 (3,500.46) 20,467,954.92 23,714,705.89 Page 53 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 170F186.81 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 170J86.81 *** 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 - 20-21 118,576.84 Net of Revenues VS Expenditures - 20-21 (24,293.08) *20-21 End FB/21-22 Beg FB 94,283.76 Net of Revenues VS Expenditures - Current Year 75,903.05 Ending Fund Balance 170F186.81 Total Liabilities And Fund Balance 170J86.81 * Year Not Closed Page 54 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 45,897.91 Investments 0.00 Accounts Receivable 716.43 Due from Other Funds 0.00 Inventories 665.81 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 23,909.00 Total Assets 1,407,959.01 *** Liabilities *** Accounts Payable 930.50 Accrued liabilities (20,090.94) Retainage Payable 0.00 Due to Other Funds 45,000.00 Due to Other Governments 0.00 Current Portion of Debt 0.00 Other Long Term Liabilities 11,060.37 Def Inflows of Resources 10,547.00 Total Liabilities 47,446.93 *** 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 - 20-21 2,034,362.20 Net of Revenues VS Expenditures - 20-21 (755,028.34) *20-21 End FB/21-22 Beg FB 1,279,333.86 Net of Revenues VS Expenditures - Current Year 81,178.22 Ending Fund Balance lf360F512.08 Total Liabilities And Fund Balance 1,407,959.01 * Year Not Closed Page 55 of 222 Q 'BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 s00 racatnotof Period Ending 11/30/2021 DB: Tequesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 141,944.65 Investments 0.00 Accounts Receivable 0.00 Inventories 0.00 Prepaids 8,540.61 Total Assets 150F485.26 *** 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 84,976.34 Total Fund Balance 84,976.34 Beginning Fund Balance - 20-21 84,976.34 Net of Revenues VS Expenditures - 20-21 72,064.76 *20-21 End FB/21-22 Beg FB 157,041.10 Net of Revenues VS Expenditures - Current Year (6,555.84) Ending Fund Balance 150F485.26 Total Liabilities And Fund Balance 150F485.26 * Year Not Closed Page 56 of 222 Agenda Item #7. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 11/30/2021 SBA Prime Cash Investments Total General Fund #001 $ 614631964 $ 249599 $ 614881563 Building Fund #101 8573806 0 8571806 Capital Improvement Fund #3 01 3 74118 5 0 3 74118 5 Capital Projects Fund #303 2,201,555 0 2,201,555 Water Utility #401 611261545 401662 611671207 Refuse & Recycling #402 1705187 0 1709187 Stormwater #403 451898 0 451898 Special Law Enforcement #605 1411945 0 141,945 Total Cash and Investments $ 1693829085 $ 659261.96 $ 16,4479346.61 Page 57 of 222 Agenaa item *r. 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VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2021 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2020 11/30/2021 VARIANCE % VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 660,033 2,077,667 1,417,634 214.78% Historically, 91% receipted by the end of Feb Sales & Use Taxes 151,152 170,551 19,399 12.83% - Franchise fees - gross receipt 89,656 93,883 41227 4.71% Licenses & Permits 320 180 (140) -43.75% Intergovernmental Revenue 80,311 90,786 10,476 13.04% Chgs for Services - Gen Gov 2541406 78,413 (175,993) -69.18% Decrease in large projects Intragovernmental Revenue 171,875 142,724 (29,151) -16.96% Decrease in admin fees from Water fund Rents & Royalties 411114 33,201 (7,913) -19.25% Miscellaneous Revenues 1 301 300 30000.00% Differs from year to year Chgs for Services - Public Safety 125,031 69,069 (55,962) -44.76% Timing in EMS fees recording Fines & Forfeitures 11171 11780 609 52.00% Code enforcement fees differs Impact Fees 0 851 851 100.00% Differs from year to year, due to new projects Other Financing Sources 5,517 881 (4,636) 100.00% Sale of assets differ from year to year Unrestricted Investment Earning 469 249 (220) -46.94% Total General Fund 1,581,056 2,763,886 1,182,830 74.81% Fund 101 - BUILDING FUND Licenses & Permits 292,603 121,695 (170,908) -58.41% Decrease in large projects Unrestricted Investment Earning 106 35 (70) -66.74% Total Building Fund 2921709 121,730 (170,978) -58.41% Fund 301 - Capital Improvement Fund Miscellaneous Revenues 0 0 0 0.00% Unrestricted Investment Earning 49 4 (45) -92.48% Total Capital Improvement Fund 49 4 (45) -92.48% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 11 117 107 1013.36% Total Capital Projects Fund: 11 117 107 1013.36% Fund 401 - Water Fund Miscellaneous Revenues 0 3 3 100.00% Other Financing Sources 30,810 3,471 (27,339) -88.73% Decrease in large projects Unrestricted Investment Earning 831 247 (583) -70.24% Charges for Services 639,723 798,248 158,525 24.78% Fees and charges increase Total Water Fund: 671,363 801,969 130,606 19.45% Fund 402 - Refuse & Recycling Unrestricted Investment Earning 19 4 (15) -78.78% Charges for Services 42,323 120,701 78,378 185.19% First Tax collector distrib higher than prior year Total Refuse & Recycling: 42,342 120,706 78,363 185.07% Fund 403 - Stormwater Utility Unrestricted Investment Earning 150 0 (150) -100.00% Charges for Services 321227 123,596 91,369 283.52% First Tax collector distrib higher than prior year Grants 0 15,615 15,615 100.00% Total Stormwater Utility: 32,377 139,211 106,834 329.97% Fund 605 - Special Law Enforcement Unrestricted Investment Earning 13 6 (7) -54.55% Total Special Law Enforcement 13 6 (7) -54.55% TOTAL REVENUES - ALL FUNDS 2,619,918 3,947,629 1,327,710 50.68% TOTAL REVENUE LESS TRANSFERS 2,619,918 3,947,629 1,327,710 50.68% Page 59 of 222 genda Item #7. VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2021 YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2020 11/30/2021 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 9,632 8,182 (1,450) -15.05% Manager 41,953 42,743 790 1.88% Human Resources 62,581 63,164 583 0.93% Village Clerk 52,441 58,633 6,192 11.81% Website maint charges Finance 87,420 95,019 7,600 8.69% Salary redistrib, health ins Legal 10,577 18,348 7,770 73.46% Differs from year to year Comprehensive Planning 14,545 17,549 3,004 20.65% General Government 56,065 47,898 (8,167) -14.57% IT 92,388 145,050 52,661 57.00% Comp maint and supply annual memberships Police Department 514,804 498,409 (16,395) -3.18% Code Compliance 12,935 11,096 (1,839) -14.22% Fire Control 572,025 642,493 70,468 12.32% Vehicle purchase and comp absences Public Works 167,198 172,218 5,020 3.00% Leisure Services 118,763 2021146 83,383 70.21% Builders risk ins, special events, general maint Debt Service 110,878 391,943 281,065 253.49% New debt service (rec.center, vehicles & SAN project ) Total General Fund 1,924,205 2/414/890 490,685 25.50% Fund 101 - BUILDING FUND Building Department 93,094 101,697 8,603 9.24% Total Building Fund 93,094 101,697 8,603 9.24% Fund 301 - Capital Improvement Fund Total Capital Improvement Fund: 0 0 0 0.00% Fund 303 - Capital Projects Fund Recreation Center 0 520,700 520,700 100.00% Recreation Center project Total Capital Projects Fund: 0 520,700 520,700 100.00% Fund 401 - Water Fund Water -Administration 268,575 263,945 (4,630) -1.72% Water - Production 205,346 236,620 31,274 15.23% Timing in expense recording Water -Distribution 127,603 89,768 (37,835) -29.65% Personnel and water system maint Water -Customer Service 31,278 35,490 4,212 13.47% Renewal & Replacement 42,077 109,606 67,529 160.49% Utility projects Debt Service 68,702 70,041 1,339 1.95% Other Nonoperating 3,045 0 (3,045) -100.00% Total Water Fund: 746,625 805,470 58,845 7.88% Fund 402 - Refuse & Recycling Refuse and Recycling 43,306 44,802 1,497 3.46% Total Refuse & Recycling: 43,306 44,802 1,497 3.46% Fund 403 - Stormwater Utility Storm Water Utilities 44,021 39,688 (4,333) -9.84% Renewal & Replacement 7,843 18,345 10,502 100.00% Drainage maintenance and improvement projects Other Nonoperating 8,820 0 (8,820) -100.00% Total Stormwater Utility: 60,684 58,033 (2,651) -4.37% Fund 605 - Special Law Enforcement Police 0 6,562 6,562 100.00% Differs from year to year Total Special Law Enforcement: 0 6,562 6,562 100.00% TOTAL EXPENDITURES - ALL FUNDS 2,867,914 3,952,154 1,084,241 37.81% TOTAL EXP LESS TRANSFERS 2,867,914 3,952,154 1,084,241 37.81% * Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021. Page 60 of 222 Benda Item #7. THE VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 11/30/2021 FY 2022 FY 2022 16.67 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2021 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 8,158,070 8,158,070 1,359,678 2,077,667 717,989 52.81% 25.47 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,910,660 1,910,660 318,443 170,551 (147,892) -46.44% 8.93 State revenues one/two month behind Franchise fees - gross receipt 462,000 462,000 77,000 93,883 16,883 21.93% 20.32 Licenses & Permits 1,000 1,000 167 180 13 8.00% 18.00 Intragovernmental Revenue 856,310 856,310 142,718 142,724 5 0.00% 16.67 Grants Federal 20,400 1,165,630 194,272 0 (194,272) -100.00% 0.00 ARPA funds are not yet received Grants - State 12,000 12,000 2,000 0 (2,000) -100.00% 0.00 Differ from year to year Intergovernmental Revenue 907,320 907,320 151,220 90,786 (60,434) -39.96% 10.01 State rev is one/two month behind Chgs for Services - Gen Gov 195,500 195,500 32,583 78,413 45,830 140.65% 40.11 Land dev. fees Chgs for Services - Public Safety 1,265,570 1,267,660 211,277 69,069 (142,207) -67.31% 5.45 Timing in revenue recording Charges for Services - Recr. 46,190 46,190 7,698 0 (7,698) -100.00% 0.00 Fines & Forfeitures 18,500 18,500 3,083 1,780 (1,304) -42.28% 9.62 Code enforcement fees differs Unrestricted Investment Earning 8,300 8,300 1,383 249 (1,134) -82.00% 3.00 Rents & Royalties 255,190 255,190 42,532 33,201 (9,331) -21.94% 13.01 Impact Fees 1,500 1,500 250 851 601 240.26% 56.71 Differ from year to year Contributions & Donations 2,000 2,000 333 3,350 3,017 905.00% 167.50 Miscellaneous Revenues 12,230 12,230 2,038 301 (1,737) -85.23% 2.46 Differ from year to year Other Financing Sources 0 720,358 120,060 881 (119,179) -99.27% 0.12 Appropriate Fund Balance 1,145,230 1,145,230 0 0 Total General Fund 151277,970 17/145/648 2,857,608 2/763/886 (93,722) -3.28% 16.12 Fund 101- BUILDING FUND Licenses & Permits 503,000 503,000 83,833 121,695 37,862 45.16% 24.19 Chgs for Sery - Gen Gov 1,400 1,400 0 35 35 100.00% 0.00 Appropriate Fund Balance 171,860 171,860 0 0 Total Building Fund 676,260 676,260 112,710 121,730 9,020 8.00% 18.00 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 167 4 (163) -97.60% 0.40 Transfers In 677,260 677,260 112,877 0 (112,877) -100.00% 0.00 Timing difference in revenue recording Appropriate Fund Balance 87,000 87,000 0 0 Total Capital Improvement Fund: 765,260 765,260 127,543 4 (127,539) -100.00% 0.00 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 83 117 34 40.40% 100.00 Transfers In 87,000 87,000 14,500 0 (14,500) -100.00% 0.00 Timing difference in revenue recording Appropriate Fund Balance 254,500 254,500 0 0 Total Capital Projects Fund: 342,000 342,000 57,000 117 (56,883) -99.79% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 1,057,750 798,248 (259,502) -24.53% 12.58 Fees and charges increase Unrestricted Investment Earn 8,400 8,400 1,400 247 (1,153) -82.34% 2.94 Miscellaneous Revenues 48,500 48,500 8,083 3 (8,080) -99.96% 0.01 Differ from year to year Other Financing Sources 4,457,000 4,457,000 742,833 3,471 (739,362) -99.53% 0.08 Loan proceeds Appropriate Fund Balance 2,076,950 2,076,950 0 0 Total Capital Projects Fund: 12,937,350 12,937,350 2,156,225 801,969 (1,354,256) -62.81% 6.20 Fund 402 - Refuse & Recycling Charges for Services 500,940 500,940 83,490 120,701 37,211 44.57% 24.09 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 83 4 (79) -95.12% 0.81 Appropriate Fund Balance 28,570 28,570 0 0 Total Refuse & Recycling: 530,010 530,010 88,335 120,706 32,371 36.65% 22.77 Fund 403 - Stormwater Utility Grants & Contributions 30,000 30,000 - 15,615 15,615 100.00% 52.05 Charges for Services 497,810 497,810 82,968 123,596 40,627 48.97% 24.83 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,400 1,400 233 0 (233) -100.00% 0.00 Transfers In 150,000 150,000 0 Appropriate Fund Balance 0 0 0 0 Total Stormwater Utility: 679,210 679,210 113,202 139,211 26,009 22.98% 20.50 Fund 605 - Special Law Enforcement Appropriate Fund Balance 74,920 74,920 0 0 0.00 Total Special Law Enforcement 74,920 74,920 12,487 6 (12,481) -99.95% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 33,150,658 5,525,110 3,947,629 (1,577,481) -28.55% 11.91 TOTAL REV - LESS APPROPRIATION 26,529,690 28,397,368 4,732,895 3,947,629 (785,266) -16.59% 13.90 Page 61 of 222 Age THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 11/30/2021 FY 2022 FY 2022 16.67 ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2021 VARIANCE VARIANCE USED Fund 001- General Fund Council 77,350 77,350 12,892 8,182 (4,710) -36.53% 10.58 Manager 306,720 306,720 51,120 42,743 (8,377) -16.39% 13.94 Human Resources 385,040 385,040 64,173 63,164 (1,009) -1.57% 16.40 Village Clerk 373,940 373,940 62,323 58,633 (3,691) -5.92% 15.68 Finance 715,220 715,220 119,203 95,019 (24,184) -20.29% 13.29 Legal 190,000 190,000 31,667 18,348 (13,319) -42.06% 9.66 Comprehensive Planning 281,540 281,540 46,923 17,549 (29,375) -62.60% 6.23 General Government 314,310 314,310 52,385 47,898 (4,487) -8.57% 15.24 IT 476,650 476,650 79,442 145,050 65,608 82.59% 30.43 Police Department 3,558,370 3,560,460 593,410 498,409 (95,001) -16.01% 14.00 Code Compliance 124,480 124,480 20,747 11,096 (9,651) -46.52% 8.91 Fire Control 4,172,295 6,037,883 1,006,314 642,493 (363,820) -36.15% 10.64 Public Works 1,546,915 1,546,915 257,819 172,218 (85,601) -33.20% 11.13 Leisure Services 942,080 942,080 157,013 202,146 45,133 28.74% 21.46 Debt Service 886,280 8861280 147,713 391,943 244,229 165.34% 44.22 Interfund Transfers 827,260 827,260 137,877 0 (137,877) -100.00% 0.00 Other Nonoperating 99,520 99,520 16,587 0 (16,587) -100.00% 0.00 Total General Fund 15,277,970 17,145,648 2,857,608 2,414,890 (442,718) -15.49% 14.08 Fund 101- BUILDING FUND Building & Zoning 676,260 676,260 112,710 101,697 (11,013) -9.77% 15.04 Interfund Transfers 0 0 0 0 0 100.00% 0.00 Total Building Fund 676,260 676,260 112,710 101,697 (11,013) -9.77% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 69,932 0 (69,932) -100.00% 0.00 Interfund Transfers 87,000 87,000 14,500 0 (14,500) -100.00% 0.00 Other Nonoperating 258,670 258,670 43,112 0 (43,112) -100.00% 0.00 Total Capital Improvement Fund: 765,260 765,260 127,543 0 (127,543) -100.00% 0.00 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 42,500 0 (42,500) -100.00% 0.00 Recreation Center 87,000 87,000 14,500 520,700 506,200 3491.04% 598.51 Total Capital Projects Fund: 342,000 342,000 57,000 520,700 463,700 813.51% 152.25 Fund 401- Water Fund Water -Administration 1,377,790 1,377,790 229,632 263,945 34,313 14.94% 19.16 Water - Production 1,945,290 1,945,290 324,215 236,620 (87,595) -27.02% 12.16 Water -Distribution 742,350 742,350 123,725 89,768 (33,957) -27.45% 12.09 Water -Customer Service 279,450 279,450 46,575 35,490 (11,085) -23.80% 12.70 Renewal & Replacement 3,657,000 3,657,000 609,500 109,606 (499,894) -82.02% 3.00 Capital Improvement 41442,000 41442,000 740,333 0 (740,333) -100.00% 0.00 Debt Service 493,470 4931470 82,245 70,041 (12,204) -14.84% 14.19 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 12,937,350 2,156,225 805,470 (1,350,755) -62.64% 6.23 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 88,335 44,802 (43,533) -49.28% 8.45 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 88,335 44,802 (43,533) -49.28% 8.45 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 351,690 58,615 39,688 (18,927) -32.29% 11.28 Renewal & Replacement 282,000 282,000 47,000 18,345 (28,655) -60.97% 6.51 Other Nonoperating 45,520 45,520 7,587 0 (7,587) 0.00% 0.00 Total Stormwater Utility: 679,210 679,210 113,202 58,033 (55,169) -48.74% 8.54 Fund 605 - Special Law Enforcement Police 74,920 74,920 12,487 6,562 (5,925) -47.45% 100.00 Total Special Law Enforcement 74,920 74,920 12,487 6,562 (5,925) -47.45% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31,282,980 33,150,658 5,525,110 3,952,154 (1,572,956) -28.47% 11.92 Notes: 1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 11/24/21 for the period ended 11/20/21. 10 days of personnel expenditures not reflected in November 2021. 2) Not all operating expenditures/expenses recorded for the services up to 11/30/2021. 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