HomeMy WebLinkAboutDocumentation_Regular_Tab 07_1/13/2022Agenda Item #7.
Regular Council
STAFF MEMO
Meeting: Regular Council - Jan 13 2022
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Monthly Manager's Report
1. The Financial Reports presented above are unadjusted and unaudited. The Village considers
revenues available if collected within 60 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 $6.9 million, which represents 85% of the budgeted amount. It is
$446 thousands (7%) 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 (16%), which include local infrastructure surtax, insurance premium, utility,
communication service and local business tax, fell 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 87%. Sales/use taxes are on target for two month's collections.
4. Intergovernmental revenues (19%) 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 two month's collections.
5. Local discretionary infrastructure surtax (8%) - collected at $36 thousand, which represent
8% of the budgeted amount for only one month's collection/reported period and it is slightly
above budget target.
6. Revenues (Budgetary comparison) recorded in the General fund represents 47% of budgeted
due to the distribution nature of Ad valorem taxes collected at 85%, representing 85% of overall
General fund revenues at 12/31/2021.
7. Overall Expenditures (Budgetary comparison) in the General Fund represents 21 % of
budgeted. Not all the expenditures recorded for the services provided up to 12/31/21 and
personnel expenditures recorded as paid not when accrued.
8. Revenues (Prior year comparison) all funds increased due to distribution nature of Ad
valorem taxes ($445 thousand higher than same period of prior year).
Page 100 of 488
Agenda Item V.
9. Expenditures (Prior year comparison) all funds has increased by $809 thousand (15%) 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.
Dec 2021 reports
Copy of December 2021 Managers Report.ADA
Page 101 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan I Period Ending 12/31/2021
DB: Tecruesta
Page: 1/8
Fund 001 GENERAL FUND
GL Number Description
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Due from Other Funds
Inventories
Prepaids
Other Assets - Current
Other Fixed Assets
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Retainage Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Other Current Liabilities
Customer Deposits
Noncurrent liabilities
Total Liabilities
*** Fund Balance ***
F/B - Reserved for Inventories
F/B - Res for Encumbrance
F/B - All Other Reserves
F/B - Unreserved - Designated
F/B - Unreserved/Undesignated
Fund Balance - Nonspendable
Fund Balance - Restricted
Fund Balance - Committed
Fund Balance - Assigned
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
10,461,625.58
24,601.53
411,828.77
0.00
82,586.02
353,032.79
0.00
0.00
11,333,674.69
313,026.49
106,000.83
0.00
0.00
1,213.47
1,042,390.69
238.47
0.00
0.00
1,462,869.95
0.00
0.00
0.00
0.00
0.00
290,921.10
420,582.76
500,000.00
298, 661.00
1,884,303.78
3,394,468.64
3,394,468.64
1,928,545.34
5,323,013.98
4,547,790.76
9,870,804.74
11,333,674.69
Page 102 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Inventories
Prepaids
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Due to Other Governments
Total Liabilities
*** Fund Balance ***
F/B - Unreserved/Undesignated
Fund Balance - Nonspendable
Fund Balance - Restricted
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
859,455.71
0.00
17.07
233.02
2,830.58
862,536.38
495.53
(13,972.62)
6,005.74
(7,471.35)
0.00
0.00
1,151,130.04
(495,196.87)
655,933.17
655,933.17
220,453.65
876,386.82
(6,379.09)
870,007.73
862,536.38
Page: 2/8
Page 103 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
353,294.94
Investments
0.00
Accounts Receivable
0.00
Due from Other Funds
0.00
Prepaids
0.00
Total Assets
353,294.94
*** 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 - 20-21
318,655.53
Net of Revenues VS Expenditures - 20-21
34,635.73
*20-21 End FB/21-22 Beg FB
353,291.26
Net of Revenues VS Expenditures - Current Year
3.68
Ending Fund Balance
353,294.94
Total Liabilities And Fund Balance
353,294.94
* Year Not Closed
Page 104 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Due from Other Funds
Prepaids
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Retainage Payable
Due to Other Funds
Total Liabilities
*** Fund Balance ***
F/B - Res for Encumbrance
F/B - Unreserved/Undesignated
Fund Balance - Nonspendable
Fund Balance - Assigned
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
1,818,480.92
0.00
0.00
0.00
0.00
1,818,480.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
46,563.00
9,702.79
56,265.79
56,265.79
2,635,381.56
2,691,647.35
(873,166.43)
1,818,480.92
1,818,480.92
Page: 4/8
Page 105 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets
0.00
Cash and Cash Equivalents
6,272,380.10
Investments
40,665.94
Accounts Receivable
659,590.62
Special Assess -Current
0.00
Special Assess - noncurrent
0.00
Due from Other Funds
0.00
Inventories
228,357.03
Prepaids
21,776.05
Other Assets - Current
0.00
Land
83,335.00
Other Assets - Non Current
83,335.00
INFRASTRUCTURE
15,130,158.53
Buildings
224,255.54
Improvements Other Than Bldgs.
24,662.40
Machinery & Equipment
306,345.95
Construction in Progress
216,729.93
Intangible Assets
8,038.08
Other Fixed Assets
0.00
Deferred Outflows
529,137.80
FIXED ASSETS
0.00
Total Assets
23,745,432.97
*** Liabilities ***
Accounts Payable
3,893.72
Accrued liabilities
(91,462.81)
Retainage Payable
0.00
Due to Other Funds
0.00
Due to Other Governments
251.53
Deferred Revenue
0.00
Current Portion of Debt
391,728.09
Other Current Liabilities
0.00
Customer Deposits
47,864.84
Noncurrent liabilities
2,344,386.67
Other Long Term Liabilities
507,763.86
Def Inflows of Resources
159,415.00
Total Liabilities
3,363,840.90
*** 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 - 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 - 20-21
19,308,227.73
Net of Revenues VS Expenditures - 20-21
1,020,904.83
*20-21 End FB/21-22 Beg FB
20,329,132.56
Net of Revenues VS Expenditures - Current Year
52,459.51
Ending Fund Balance
20,381,592.07
Total Liabilities And Fund Balance
23,745,432.97
* Year Not Closed
Page 106 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Other Assets - Current
Total Assets
*** Liabilities ***
Accounts Payable
Due to Other Funds
Total Liabilities
*** Fund Balance ***
F/B - Unreserved/Undesignated
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
423,346.09
0.00
0.00
0.00
423,346.09
0.00
0.00
0.00
0.00
118,576.84
118,576.84
118,576.84
(24,293.08)
94,283.76
329,062.33
423,346.09
423,346.09
Page: 6/8
Page 107 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8
acan I Period Ending 12/31/2021
DB: Tecruesta
Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
256,006.33
Investments
0.00
Accounts Receivable
296.43
Due from Other Funds
0.00
Inventories
1,025.92
Prepaids
517.71
Other Assets - Current
0.00
Other Assets - Non Current
0.00
INFRASTRUCTURE
2,003,395.44
Buildings
0.00
Improvements Other Than Bldgs.
0.00
Machinery & Equipment
17,118.63
Construction in Progress
0.00
Deferred Outflows
25,859.00
Total Assets
2,304,219.46
*** Liabilities ***
Accounts Payable
517.71
Accrued liabilities
(6,555.25)
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
14,769.37
Def Inflows of Resources
10,773.00
Total Liabilities
19,504.83
*** 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
(73,578.36)
*20-21 End FB/21-22 Beg FB
1,960,783.84
Net of Revenues VS Expenditures - Current Year
323,930.79
Ending Fund Balance
2,284,714.63
Total Liabilities And Fund Balance
2,304,219.46
* Year Not Closed
Page 108 of 488
BALANCE SHEET FOR VILLAGE OF TEQUESTA
acan I Period Ending 12/31/2021
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 - Restricted
Fund Balance - Assigned
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
125,662.35
0.00
0.00
0.00
8,540.61
134,202.96
0.00
0.00
0.00
0.00
0.00
0.00
84,976.34
84,976.34
84,976.34
72,064.76
157,041.10
(22,838.14)
134,202.96
134,202.96
Page: 8/8
Page 109 of 488
Agenda Item #7.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
12/31/2021
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
$ 10,461,626 $
24,602 $
10,486,227
859,456
0
859,456
353,295
0
353,295
1,818,481
0
1,818,481
6,272,380
40,666
6,313,046
423,346
0
423,346
256,006
0
256,006
125,662
0
125,662
$ 20,570,252 $
65,267.47 $
20,635,519.49
Page 110 of 488
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111 of 488
enda Item #7.
VILLAGE OF TEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
YTD BALANCE I YTD BALANCE
DESCRIPTION 1 12/31/2020 12/31/2021 VARIANCE I % VARIANCE NOTES
REVENUES
Fund 001- GENERAL FUND
General Property Taxes
Sales & Use Taxes
Franchise fees - gross receipt
Licenses & Permits
Intergovernmental Revenue
Chgs for Services - Gen Gov
Intragovernmental Revenue
Rents & Royalties
Contributions & Donations
Miscellaneous Revenues
Chgs for Services - Public Safety
Fines & Forfeitures
Impact Fees
Unrestricted Investment Earning
Other Financing Sources
Total General Fund
6,453,542
6,899,472
445,929
6.91% Historically, 91% receipted by the end of Feb
279,274
308,172
28,898
10.35% State revenues distributions
130,504
135,394
4,890
3.75%
340
300
(40)
-11.76%
147,823
168,706
20,883
14.13% State revenues distributions
275,238
90,077
(185,161)
-67.27% Decrease in large projects - land development fees
257,824
214,085
(43,738)
-16.96% Decrease in admin fees from Water fund
59,463
60,970
1,507
2.53%
0
3,350
3,350
100.00% Differs from year to year
664
469
(195)
-29.36% Differs from year to year
265,019
215,811
(49,208)
-18.57% Timing in EMS fees recording
2,267
2,564
297
13.11% Code enforcement fees differs
7,259
1,701
(5,558)
-76.56% Differs from year to year, decrease in new projects
857
251
(606)
-70.71%
5,728
965
(4,763)
-83.15% Sale of assets differ from year to year
7,885,802
8,102,287
216,485
2.75%
Fund 101- BUILDING FUND
Licenses & Permits
327,841
155,272
(172,569)
-52.64% Decrease in large projects
Charges for Services
834
0
(834)
-100,00%
Unrestricted Investment Earning
232
35
(197)
-84.86% Interest rate decrease
Total Building Fund
328,907
155,308
(173,599)
-52,78%
Fund 301- Capital Improvement Fund
Miscellaneous Revenues
0
0
0
0.00%
Unrestricted Investment Earning
95
4
(92)
-96.15% Interest rate decrease
Total Capital Improvement Fund
95
4
(92)
-96.15%
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
21
117
97
469.37%
Total Capital Projects Fund:
21
117
97
469.37%
Fund 401- Water Fund
Miscellaneous Revenues
15
3
(12)
100.00%
Other Financing Sources
47,296
13,745
(33,551)
-70.94% Decrease in large projects
Unrestricted Investment Earning
1,623
251
(1,373)
-84.56% Interest rate decrease
Charges for Services
1,077,326
1,294,676
217,350
20.17% Timing in Water revenues recording
Total Water Fund:
1,126,261
1,308,675
182,414
16.20%
Fund 402 - Refuse & Recycling
Unrestricted Investment Earning
35
4
(31)
-88.41% Interest rate decrease
Charges for Services
408,247
417,938
9,691
2.37%
Total Refuse & Recycling:
408,282
417,942
9,660
2.37%
Fund 403 - Stormwater Utility
Unrestricted Investment Earning
259
0
(259)
-100,00% Investment balance decrease
Charges for Services
373,889
403,681
29,792
7.97%
Grants
0
15,615
15,615
100,00%
Total Stormwater Utility:
374,148
419,296
45,148
12.07%
Fund 605 - Special Law Enforcement
Unrestricted Investment Earning
25
6
(19)
-76.75% Interest rate decrease
Total Special Law Enforcement
25
6
(19)
-76.75%
TOTAL REVENUES - ALL FUNDS
10,123,541
1D,403,634
280,093
2.77%
TOTAL REVENUE LESS TRANSFERS
10,123,541
1D,403,634
280,093
2.77%
Page 112 of 488
genda Item #7.
LLAGE
EXPENDITURE REPORT ORTOUNADJUST D, UNAUDITED
12/31/2021
YTD BALANCE
YTD BALANCE
DESCRIPTION
12/31/2020
12/31/2021
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001- GENERAL FUND
Council
13,195
18,706
5,510
41.76% Computer system maintenance
Manager
64,420
66,473
2,053
3.19%
Human Resources
91,757
94,415
2,658
2.90%
Village Clerk
74,224
79,524
5,300
7.14% Website maint charges
Finance
151,268
156,308
5,040
3.33%
Legal
36,145
34,558
(1,586)
-4.39% Differs from year to year
Comprehensive Planning
26,819
33,306
6,487
24.19% Misc. planning services
General Government
94,212
87,746
(6,466)
-6.86%
IT
225,581
182,274
(43,307)
-19.20% Decrease in equipment purchases
Police Department
768,069
750,285
(17,784)
-2.32%
Code Compliance
19,541
22,024
2,483
12.71% Sale of assets differ from year to year
Fire Control
1,205,422
1,030,479
(174,944)
-14.51% Vehicle purchase in 2020
Public Works
273,937
298,820
24,884
9.08% Misc. projects increase
Leisure Services
206,630
272,120
65,490
31.69% Salaries, builders risk ins, special events exp increase
Debt Service
147,499
427,457
279,958
189.80% New debt service (rec.center, vehicles & SAN project )
Total General Fund
3,398,720
3,554,496
155,777
4.58%
Fund 101- BUILDING FUND
Building Department
148,077
161,687
13,609
9.19% Comp system maintenance increase
Total Building Fund
148,077
161,687
13,609
9.19%
Fund 301- Capital Improvement Fund
Total Capital Improvement Fund:
0
0
0
0.00%
Fund 303 - Capital Projects Fund
Recreation Center
116,363
873,284
756,921
650.48% Recreation Center project
Total Capital Projects Fund:
116,363
873,284
756,921
100.00%
Fund 401- Water Fund
Water -Administration
404,201
401,680
(2,521)
-0.62%
Water - Production
442,003
396,083
(45,921)
-10.39% Timing in expense recording
Water -Distribution
255,205
147,884
(107,322)
-42.05% Vacant position, water system maint, pension exp timing
Water -Customer Service
49,748
56,058
6,310
12.68%
Renewal & Replacement
56,152
153,718
97,566
173.75% Utility projects
Debt Service
107,419
100,793
(6,626)
-6.17%
Other Nonoperating
3,045
0
(3,045)
-100.00%
Total Water Fund:
1,317,773
1,256,215
(61,558)
-4.67%
Fund 402 - Refuse & Recycling
Refuse and Recycling
85,899
88,879
2,980
3.47%
Total Refuse & Recycling:
85,899
88,879
2,980
3.47%
Fund 403 - Stormwater Utility
Storm Water Utilities
83,216
65,257
(17,959)
-21.58% Pension expense, timing in recording
Renewal & Replacement
84,897
30,108
(54,789)
-64.54% Drainage maintenance and improvement projects
Other Nonoperating
8,820
0
(8,820)
-100.00%
Total Stormwater Utility:
176,933
95,365
(81,568)
-46.10%
Fund 605 - Special Law Enforcement
Police
0
22,844 22,844
100.00% Differs from year to year
Total Special Law Enforcement:
0
22,844 22,844
100.00%
TOTAL EXPENDITURES - ALL FUNDS
5,243,765
6,052,771 809,005
15.43%
TOTAL EXP LESS TRANSFERS
5,243,765
6,052,771 809,005
15.43%
* Varies by department, different expenditures have not been recorded
in FY 2022 vs FY 2021.
Page 113 of 488
genda Item #7.
THE VILLAGE OFTEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
12/31/2021
FY 2022
FY 2022
25.00%
ORIGINAL
AMENDED
TARGET
YTDBALANCE
DOLLAR
PERCENT
%BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
12/31/2021
VARIANCE
VARIANCE
USED
NOTES
Fund 001- GENERAL FUND
General Property Taxes
8,158,070
8,158,070
2,039,518
6,899,472
4,859,954
238.29%
84.57
Historically,91% receipted by the end of Feb
Sales &Use Taxes
1,910,660
1,910,660
477,665
308,172
(169,493)
-35.48%
16.13
state revenues one/two month behind
Franchise fees - gross receipt
462,000
462,000
115,500
135,394
19,894
17.22%
29.31
Licenses & Permits
1,000
1,000
250
300
50
20.00%
30.00
Intragovernmental Revenue
856,310
856,310
214,078
214,085
8
0.00%
25.00
Grants Federal
20,400
1,165,630
291,408
0
(291,408)
-100.00%
0.00
ARPA funds are not yet received
Grants - State
12,000
12,000
3,000
0
(3,000)
-100.00%
0.00
Differ from year to year
Intergovernmental Revenue
907,320
907,320
226,830
168,706
(58,124)
-25.62%
18.59
state rev isonc/two month behind
Chgs for Services - Gen Gov
195,500
195,500
48,875
90,077
41,202
84.30%
46.08
Land development fees
Chgs for Services - PublicSafety
1,265,570
1,267,660
316,915
215,811
(101,104)
-31.90°%
17.02
Timing in revenue recording - EMSsvcs
Charges for Services -Recr.
46,190
46,190
11,548
0
(11,548)
-100.00%
0.00
No programs due to construction
Fines & Forfeitures
18,500
18,500
4,625
2,564
(2,061)
-44.55%
13.86
code enforcement fees differs
Unrestricted Investment Earning
8,300
8,300
2,075
251
(1,824)
-87.90%
3.02
Interest rate decrease
Rents & Royalties
255,190
255,190
63,798
60,970
(2,827)
-4.43%
23.89
Impact Fees
1,500
1,500
375
1,701
1,326
353.67%
113.42
Differ from year to year
Contributions & Donations
2,000
2,000
500
3,350
2,850
570.00%
167.50
Tequesta test contributions
Miscellaneous Revenues
12,230
12,230
3,058
469
(2,588)
-84.66%
3.83
Differ from year to year
Other Financing Sources
0
1,865,588
466,397
965
(465,432)
-99.79%
0.05
Appropriate Fund Balance
1,145,230
0
0
0
Total General Fund
15,277,970
17,145,648
4,286,412
8,102,287
3,815,875
89.020/
47.26
Fund 101- BUILDING FUND
Licenses & Permits
503,000
503,000
125,750
155,272
29,522
23.48%
30.87
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
169,065
155,308
(13,757)
-8.14%
22.97
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
1,000
1,000
250
4
(246)
-98.40%
0.40
Interest rate decrease
Transfers In
677,260
677,260
169,315
0
(169,315)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
87,000
87,000
0
0
Total Capital Improvement Fund:
765,260
765,260
191,315
4
(191,311)
-100.00%
0.00
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
500
500
125
117
(8)
-6.40%
100.00
Transfers In
87,000
87,000
21,750
0
(21,750)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
254,500
254,500
0
0
Total Capital Projects Fund:
342,000
342,000
85,500
117
(85,383)
-99.86%
0.00
Fund 401- Water Fund
Charges for Services
6,346,500
6,346,500
1,586,625
1,294,676
(291,949)
-18.40%
20.40
Timing in water revenues recording
Unrestricted Investment Earn
8,400
8,400
2,100
251
(1,849)
-88.06%
2.98
Interest rate decrease
Miscellaneous Revenues
48,500
48,500
12,125
3
(12,122)
-99.98%
0.01
Revenue receipted as a one time deposit
Other Financing Sources
4,457,000
4,457,000
1,114,250
13,745
(1,100,505)
-98.77%
0.31
Loan proceeds recorded when received
Appropriate Fund Balance
2,076,950
2,076,950
0
0
Total Capital Projects Fund:
12,937,350
12,937,350
3,234,338
1,308,675
(1,925,663)
-59.54%
10.12
Fund 402 - Refuse & Recycling
Charges for Services
500,940
500,940
125,235
417,938
292,703
233,72%
83.43
Historically, 91%receipted by the end of Feb
Unrestricted Investment Earn
Soo
Soo
125
4
(121)
-96.74%
0.81
Appropriate Fund Balance
28,570
28,570
0
0
Total Refuse & Recycling:
530,010
530,010
132,503
417,942
285,440
215.42%
78.86
Fund 403 - Stormwater Utility
Grants & Contributions
30,000
30,000
7,500
15,615
8,115
100.00%
52.05
Differ from year to year
Charges for Services
497,810
497,810
124,453
403,681
279,229
224.37%
81.09
Historically, 91%receipted by the end of Feb
Unrestricted Investment Earn
1,400
1,400
350
0
(350)
-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
169,803
419,296
249,494
146.93%
61.73
Fund 605 - Special Law Enforcement
Appropriate Fund Balance
74,920
74,920
0
0
0.00
Total Special Law Enforcement
74,920
74,920
18,730
6
(18,724)
-99.97%
0.00
TOTAL REVENUES - ALL FUNDS
31,282,980
33,150,658
8,287,665
10,403,635
2,115,970
25.53%
31.38
TOTAL REV - LESS TFRS AND APPR
26,529,690
29,542,598
7,385,650
10,403,635
3,017,985
40.86%
35.22
Page 114 of 488
A,*- DOMN
•
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
12/31/2021
FY 1011
FY 1011
25.00%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
12/31/2021
VARIANCE
VARIANCE
USED
Fund 001- General Fund
Council
77,350
77,350
19,338
18,706
(632)
-3.27%
24.18
(p,(z)
Manager
306,720
306,720
76,680
66,473
(10,207)
-13.31%
21.67
(1),(2)
Human Resources
385,040
385,040
96,260
94,415
(1,845)
-1.92%
24.52
(1),(2)
Village Clerk
373,940
373,940
93,485
79,524
(13,961)
-14.93%
21.27
(1),(2)
Finance
715,220
715,220
178,805
156,308
(22,497)
-12.58%
21.85
(1),(2)
Legal
190,000
190,000
47,500
34,558
(12,942)
-27.25%
18.19
(1),(2)
Comprehensive Planning
281,540
281,540
70,385
33,306
(37,079)
-52.68%
11.83
(1),(2)
General Government
314,310
314,310
78,578
87,746
9,169
11.67%
27.92
Insurance
IT
476,650
476,650
119,163
182,274
63,112
52.96%
38.24
(3)
Police Department
3,558,370
3,560,460
890,115
750,285
(139,830)
-15.71%
21.07(1),(2)
Code Compliance
124,480
124,480
31,120
22,024
(9,096)
-29.23%
17.69
(1),(2)
Fire Control
4,172,295
6,037,883
1,509,471
1,030,479
(478,992)
-31.73%
17.07
(1),(2)
Public Works
1,546,915
1,546,915
386,729
298,820
(87,908)
-22.73%
19.32(1),(2)
Leisure Services
942,080
942,080
235,520
272,120
36,600
15.54%
28.89
(3)
Debt Service
886,280
886,280
221,570
427,457
205,887
92.92%
48.23
(3)
Interfund Transfers
827,260
827,260
206,815
0
(206,815)
-100.00%
0.00
(3)
Other Nonoperating
99,520
99,520
24,880
0
(24,880)
-100.00%
0.00
Total General Fund
15,277,970
17,145,648
4,286,412
3,554,496
(731,916)
-17.08%
20.73
Fund 101- BUILDING FUND
Building & Zoning
676,260
676,260
169,065
161,687
(7,378)
-4.36%
23.91
(1),(2)
Interfund Transfers
0
0
0
0
0
0.00%
0.00
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Building Fund
676,260
676,260
169,065
161,687
(7,378)
-4.36%
Fund 301- Capital Improvement Fund
Public Works
419,590
419,590
104,898
0
(104,898)
-100.00%
0.00
(2)
Interfund Transfers
87,000
87,000
21,750
0
(21,750)
-100.00%
0.00
(3)
Other Nonoperating
258,670
258,670
64,668
0
(64,668)
-100.00%
0.00
Total Capital Improvement Fund:
765,260
765,260
191,315
0
(191,315)
-100.00%
0.00
Fund 303 - Capital Projects Fund
Public Works
255,000
255,000
63,750
0
(63,750)
-100.00%
0.00
Recreation Center
87,000
87,000
21,750
873,284
851,534
3915.10%
1,003.77
Total Capital Projects Fund:
342,000
342,000
85,500
873,284
787,784
921.38%
255.35
Fund 401- Water Fund
Water -Administration
1,377,790
1,377,790
344,448
401,680
57,233
16.62%
29.15
Water- Production
1,945,290
1,945,290
486,323
396,083
(90,240)
-18.56%
20.36
(p,lzl
Water -Distribution
742,350
742,350
185,588
147,884
(37,704)
-20.32%
19.92
Water -Customer Service
279,450
279,450
69,863
56,058
(13,804)
-19.76%
20.06
Renewal & Replacement
3,657,000
3,657,000
914,250
153,718
(760,532)
-83.19%
4.20
(2)
Capital Improvement
4,442,000
4,442,000
1,110,500
0
(1,110,500)
-100.00%
0.00
(2)
Debt Service
493,470
493,470
123,368
100,793
(22,574)
-18.30%
20.43
Other Nonoperating
0
0
0
0
0.00%
0.00
Total Capital Projects Fund:
12,937,350
12,937,350
3,234,338
1,256,215
(1,978,122)
-61.16%
9.71
Fund 402 - Refuse & Recycling
Refuse and Recycling
530,010
530,010
132,503
88,879
(43,623)
-32.92%
16.77
1p, Izl
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Refuse & Recycling:
530,010
530,010
132,503
88,879
(43,623)
-32.92%
16.77
Fund 403 - Stormwater Utility
Storm Water Utilities
351,690
351,690
87,923
65,257
(22,665)
-25.78%
18.56
Renewal & Replacement
282,000
282,000
70,500
30,108
(40,392)
-57.29%
10.68
(2),(3)
Other Nonoperating
45,520
45,520
11,380
0
(11,380)
-100.00%
0.00
(3)
Total Stormwater Utility:
679,210
679,210
169,803
95,365
(74,437)
-43.84%
14.04
Fund 605 - Special Law Enforcement
Police
74,920
74,920
18,730
22,844
4,114
21.96%
100.00
(2)
Total Special Law Enforcement
74,920
74,920
18,730
22,844
4,114
21.96%
100.00
TOTAL EXPENDITURES - ALLFUNDS
31,282,980
33,150,658
8,287,665
6,052,771
(2,234,894)
-26.97%
18.26
Notes:
(1) Personal expenditures/expenses recorded
as when paid
not when accrued. Personnel
paid 12/23/21 for the period ended
12/18/21.
13 days of personnel expenditures not
reflected in December
2021.
(2) Not all operating expenditures/expenses recorded for the services of December 2021.
Expenditures recorded on a cash
basis and
adjusted at year end.
(3) Timing in expenditures/expenses recording
or/and recorded as one
time entry.
Page 115 of 488
Agenda Item V.
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Agenda Item V.
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Page 123 of 488
Agenda Item V.
Page 124 of 488
Agenda Item V.
Page 125 of 488
Agenda Item V.
Page 126 of 488