HomeMy WebLinkAboutDocumentation_Regular_Tab 09_4/14/2022Agenda Item #9.
Regular Council
STAFF MEMO
Meeting: Regular Council -Apr 14 2022
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Manager's Report Through March
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 $7.7 million, which represents 94% of the budgeted amount. It is
$564 thousands (8%) 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 (39%), 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 94%. Sales/use taxes are on target for five month's collections.
4. Intergovernmental revenues (47%) which include municipal revenue sharing, half -cent sales
tax, and local gas tax distribution to be one month behind the collection/reported period. It is
above budget target for four month's collections due to the increased State revenue collections.
5. Local discretionary infrastructure surtax(39%) - collected at $184 thousand, which represent
39% of the budgeted amount for only four month's collection/reported period and is slightly above
target for four month's collections due to the increased State revenue collection/distributions.
6. Revenues (Budgetary comparison) recorded in the General fund represents 61% of budgeted
due to the distribution nature of Ad valorem taxes collected at 94%, representing 73% of overall
General fund revenues at 3/31 /2022.
7. Overall Expenditures (Budgetary comparison) in the General Fund represents 41 % of
budgeted. Not all the expenditures recorded for the services provided up to 3/31/22 and
personnel expenditures recorded as paid not when accrued.
Page 258 of 501
Agenda Item #9.
8. Revenues (Prior year comparison) all funds decreased due to loan proceeds recorded in FY
2021 ($6.9 millions) and offset by Ad valorem taxes collected $564 thousand higher than same
period of prior year.
9. Expenditures (Prior year comparison) all funds has increased by $2.3 million (22%) 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.
BUDGETED AMOUNT: NA AVAILABLE AMOUNT: NA EXPENDITURE AMOUNT: NA
Additional Budgetary Information: Funding Source(s):
NA NA
March 2022 Managers Report.ADA
Mar 2022 reports
Grant Worksheet 3-30-22
Page 259 of 501
Agenda Item #9.
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Page 267 of 501
Agenda Item #9.
Page 268 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
3, 601, 290 . 21
6, 025, 786. 51
296,535.05
0.00
78,329.75
366r664.91
0.00
0.00
10,368,606.43
469r932.95
177,157.35
0.00
0.00
1,183.09
82,622.81
238.47
0.00
0.00
731,134.67
0.00
0.00
0.00
0.00
0.00
732,799.97
364,007.00
500,000.00
55,709.00
4, 553, 863. 61
6,206,379.58
6,206,379.58
3,431,092.18
9,637,471.76
10,368,606.43
Page: 1/8
Page 269 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 101 BUILDING FUND
GL Number Description
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Inventories
Prepaids
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Due to Other Governments
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*** Fund Balance ***
F/B - Unreserved/Undesignated
Fund Balance - Nonspendable
Fund Balance - Restricted
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
1,043,142.02
0.00
14.73
239.23
2,830.58
1,046,226.56
5, 569 . 12
(27, 213. 48)
111,788.24
90,143.88
0.00
11,454.70
864,932.12
0.00
876,386.82
876,386.82
79,695.86
956,082.68
1,046,226.56
Page: 2/8
Page 270 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description
*** 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 - 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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
158,689.08
0.00
0.00
0.00
0.00
158,689.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
59,172.00
262, 429. 00
31, 690 . 26
0.00
353,291.26
353,291.26
(194 , 602.18 )
158,689.08
158,689.08
Page: 3/8
Page 271 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description
*** 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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
658,930.71
0.00
0.00
0.00
0.00
658,930.71
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,550,094.11
0.00
2,550,094.11
2,550,094.11
(1,891,163.40)
658,930.71
658,930.71
Page: 4/8
Page 272 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
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 - Restricted
Fund Balance - Committed
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
0.00
2,376,574.20
4,041,477.56
605,913.75
0.00
0.00
0.00
227,480.45
30,172.69
0.00
83,335.00
83,335.00
15, 249, 991. 62
224,255.54
24,662.40
306,345.95
216,729.93
8r 038.08
0.00
548,103.80
0.00
23,943,080.97
60,141.73
(167, 541 .03)
0.00
0.00
251.53
0.00
391,728.09
0.00
41,045.71
2,344,386.67
415,756.86
478,636.00
3,564,405.56
0.00
0.00
0.00
0.00
11,584,763.87
0.00
376,728.00
500,000.00
7, 760, 148 . 90
20F22lr640.77
20r22lr640.77
157,034.64
20r378r675.41
23,943,080.97
Page 273 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
337,191.31
Investments
0.00
Accounts Receivable
0.00
Other Assets - Current
0.00
Total Assets
337,191.31
*** 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
94,283.76
Total Fund Balance
94,283.76
Beginning Fund Balance
94,283.76
Net of Revenues VS Expenditures
242,907.55
Ending Fund Balance
337,191.31
Total Liabilities And Fund Balance
337,191.31
Page 274 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
Page: 7/8
Fund 403 STORMWATER UTILITY
GL Number Description
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Due from Other Funds
Inventories
Prepaids
Other Assets - Current
Other Assets - Non Current
INFRASTRUCTURE
Buildings
Improvements Other Than Bldgs.
Machinery & Equipment
Construction in Progress
Deferred Outflows
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Retainage Payable
Due to Other Funds
Due to Other Governments
Current Portion of Debt
Other Long Term Liabilities
Def Inflows of Resources
Total Liabilities
*** Fund Balance ***
F/B - Res for Encumbrance
F/B - Unreserved - Designated
F/B - Unreserved/Undesignated
N.A., Inv in Cap, net of debt
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
76,103.25
0.00
82.33
0.00
885.05
517.71
0.00
0.00
2,003,395.44
0.00
0.00
17,118.63
0.00
25,859.00
2,123,961.41
9r430.33
(12, 400. 13)
0.00
0.00
0.00
0.00
14,769.37
10,773.00
22,572.57
0.00
0.00
0.00
1,236,387.06
740,011.78
1,976,398.84
1,976,398.84
124,990.00
2,101,388.84
2,123,961.41
Page 275 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
201,887.76
0.00
0.00
0.00
8,540.61
210,428.37
3,883.37
0.00
3,883.37
13,352.35
143,688.75
0.00
0.00
157,041.10
157,041.10
49,503.90
206,545.00
210,428.37
Page: 8/8
Page 276 of 501
Agenda Item #9.
VILLAGE OF TEQUESTA
Cash &Investments Unadjusted Unaudited
3/31/2022
General Fund #001
Building Fund # 101
Capital Improvement Fund #301
Capital Projects Fund #3 03
Water Utility #401
Refuse &Recycling #402
Stormwater #403
Special Law Enforcement #605
Total Cash and Investments
SBA Prime
Cash Investments Total
$ 316011290 $ 610251787 $ 916279077
190431142 0 110431142
1581689 0 1581689
658,931 0 658,931
213761574 410411478 614181052
3375191 0 3375191
761103 0 761103
20108 0 20108
$ 814539809 $ 10,0679264.07 $ 18,5219072.61
Page 277 of 501
Item #9. VILLAGE OFTEQUESTA
kgenda REVENUE REPORT -UNADJUSTED, UNAUDITED
3/31/2022
YTD BALANCE I YTD BALANCE
DESCRIPTION 3/31/2021 3/31/2022 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001 - GENERAL FUND
General Property Taxes
7,087,571
7,651,511
563,940
7.96% Historically, 91% receipted by the end of Feb-94% now
Sales & Use Taxes
663,559
739,067
75,507
11.38% State revenues distributions increase
Franchise fees - gross receipt
235,484
199,536
(35,948)
-15.27% Timing in revenue recording
Licenses & Permits
600
690
90
15.00%
Grants - Federal
160,109
11708
(158,401)
-98.93% Differs from year to year
Intergovernmental Revenue
3641447
425,598
61,151
16.78% State revenues distributions increase
Chgs for Services - Gen Gov
3371488
295,067
(42,422)
-12.57% Decrease in large projects - land development fees
Intragovernmental Revenue
515,648
428,171
(87,477)
-16.96% Decrease in admin fees from Water fund
Rents & Royalties
115,814
119,388
3,574
3.09%
Contributions & Donations
0
3,350
3,350
100.00% Differs from year to year
Miscellaneous Revenues
9,486
2,834
(6,652)
-70.13%
Chgs for Services - Public Safety
684,602
540,159
(144,443)
-21.10% Timing in EMS fees recording, plan review fees decrease
Fines & Forfeitures
15,325
10,349
(4,977)
-32.47%
Impact Fees
8,233
9,602
1,369
16.63% Differs from year to year, decrease in new projects
Grants - State
13,605
12,102
(1,503)
-11.05% Differs from year to year
Charges for Services - Recr.
535
699
164
30.74%
Transfers In
31,994
0
(31,994)
-100.00% Differs from year to year
Unrestricted Investment Earning
3,453
21431
(1,023)
-29.61% Interest rate decrease
Other Financing Sources
174,219
965
(173,254)
-99.45% Capital lease, sale of assets differ from year to year
Total General Fund
10,422,172
10,443,225
21,053
0.20%
Fund 101 - BUILDING FUND
Licenses & Permits
602,826
412,966
(189,860)
-31.49% Decrease in large projects
Grants - Federal
1,813
0
(1,813)
-100.00% Differs from year to year
Charges for Services
7,031
450
(6,580)
-93.60% Admin fees from other gov depending on projects
Miscellaneous Revenues
0
56
56
100.00%
Unrestricted Investment Earning
561
162
(399)
-71.12%
Total Building Fund
6121231
4131634
(198,597)
-32.44%
Fund 301 - Capital Improvement Fund
Unrestricted Investment Earning
211
54
(158)
-74.54%
Total Capital Improvement Fund
211
54
(158)
-74.54%
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
1,092
405
(687)
-62.92%
Other Financing Sources
6,890,000
0
(6,890,000)
-100.00% Loan proceeds for cap. projects recv'd in previous yr
Total Capital Projects Fund:
6,891,092
405
(6,890,687)
-99.99%
Fund 401 - Water Fund
Grants Federal
3,542
0
(3,542)
-100.00% Differs from year to year
Miscellaneous Revenues
49,535
26,505
(23,030)
-46.49% Differs from year to year (credit recorded in FY 2021)
Other Financing Sources
155,652
75,889
(79,763)
-51.24% Capital connect charges due to big projects
Unrestricted Investment Earning
3,642
11776
(1,866)
-51.23% Interest rate decrease
Charges for Services
21493,964
21793,674
299,710
12.02% Timing in Water revenues billing/recording
Total Water Fund:
2,706,334
2,897,843
191,509
7.08%
Fund 402 - Refuse & Recycling
Intergovernmental Revenue
0
11102
11102
100.00% SWA shared revenues distributions increase
Unrestricted Investment Earning
179
50
(129)
-71.94%
Charges for Services
448,396
462,865
141470
3.23%
Total Refuse & Recycling:
448,575
464,018
15,443
3.44%
Fund 403 - Stormwater Utility
Unrestricted Investment Earning
580
18
(562)
-96.84%
Charges for Services
402,088
450,172
48,084
11.96%
Total Stormwater Utility:
402,668
450,190
47,522
11.80%
Fund 605 - Special Law Enforcement
Forfeitures
0
871764
871764
100.00% Differs from year to year
Unrestricted Investment Earning
56
25
(32)
-56.22%
Total Special Law Enforcement
56
871789
871733
155747.63%
TOTAL REVENUES - ALL FUNDS
211483,339
14/757/157
(6,726,182)
-31.31%
TOTAL REVENUE LESS TRANSFERS
211451,345
14/757/157
(6,694,188)
-31.21%
NOTES are for differences grater than 10% and amounts over $1,000.
Page 278 of 501
genda Item #9.
VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
YTD BALANCE
YTD BALANCE
DESCRIPTION
3/31/2021
3/31/2022
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001 - GENERAL FUND
Council
23,049
38,105
15,056
65.32% Computer system maintenance, council exp.
Manager
132,902
147,602
141700
11.06% Salary increase, timing difference
Human Resources
168,016
189,933
21,917
13.04% Salary increase, timing diff; employee recognition
Village Clerk
156,711
173,315
16,604
10.60% News letter, website and comp. maint increases
Finance
333,143
3591949
26,806
8.05%
Legal
78,550
62,911
(15,639)
-19.91% Differs from year to year
Comprehensive Planning
571761
92,628
34,866
60.36% Other contractual services increase
General Government
1571277
135,770
(21,507)
-13.67% Paradise park lease termination
IT
312,242
2671213
(45,029)
-14.42% Decrease in equipment purchases/IT projects
Police Department
1,519,866
1,643,289
123,423
8.12%
Code Compliance
38,838
541214
15,377
39.59% Additional Part time salaries
Fire Control
21235,802
2,083,763
(152,040)
-6.80% Vehicle purchase in 2021 ($299K)
Public Works
599,000
666,945
67,945
11.34% Misc. projects, path way maint. increase
Leisure Services
326,963
431,526
104,564
31.98% Salaries, builders risk ins, special events exp increase
Debt Service
276,225
664,970
388,745
140.74% New debt service (rec.center, vehicles & SAN project )
Total General Fund
6,416,345
7,012,133
595,787
9.29%
Fund 101 - BUILDING FUND
Building Department
2971427
333,938
36,511
12.28% Inspection services, insurance increase
Interfund Transfers
10,103
0
(10,103)
-100.00% Differs from year to year
Total Building Fund
307,530
333,938
26,408
8.59%
Fund 301 - Capital Improvement Fund
Public Works
1,080
194,656
193,576
17923.70% Roads and sidewalks repair and maintenance
Parks
3,600
0
(3,600)
-100.00% Projects differ from year to year
Total Capital Improvement Fund:
4,680
194,656
189,976
4059.32%
Fund 303 - Capital Projects Fund
Public Works
0
255,000
255,000
100.00% Roads repair and maintenance
Recreation Center
468,366
1,636,568
1,168,202
249.42% Recreation Center project
Total Capital Projects Fund:
468,366
1,891,568
1,423,202
100.00%
Fund 401 - Water Fund
Water -Administration
712,180
760,695
48,515
6.81%
Water - Production
858,026
857,868
(157)
-0.02%
Water -Distribution
455,800
338,327
(117,473)
-25.77% Vacant position, water system maint, pension exp timing
Water -Customer Service
112,520
128,546
16,026
14.24% Regular salaries increase
Renewal & Replacement
409,525
438,377
28,852
7.05%
Debt Service
223,036
216,995
(6,041)
-2.71%
Interfund Transfers
21,891
0
(21,891)
-100.00% Differs from year to year
Other Nonoperating
3,045
0
(3,045)
-100.00% Differs from year to year - loss on disposal of CA
Total Water Fund:
21796,023
21740,809
(55,214)
-1.97%
Fund 402 - Refuse & Recycling
Refuse and Recycling
213,679
2211110
71432
3.48%
Total Refuse & Recycling:
213,679
2211110
71432
3.48%
Fund 403 - Stormwater Utility
Storm Water Utilities
157,808
169,199
11,391
7.22%
Renewal & Replacement
92,337
156,001
63,664
68.95% Drainage improvements
Other Nonoperating
8,820
0
(8,820)
-100.00% Differs from year to year - loss on disposal of CA
Total Stormwater Utility:
258,965
325,200
66,236
25.58%
Fund 605 - Special Law Enforcement
Police
9,441
381285
28,844
305.52% Exp. vary from yr to yr, not spent evenly throughout the yr
Total Special Law Enforcement:
9,441
38,285
28,844
100.00%
TOTAL EXPENDITURES - ALL FUNDS
10,475,028
121757,699
2,282,671
21.79%
TOTAL EXP LESS TRANSFERS
10,464,925
121757,699
2,292,774
21.91%
* Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021.
NOTES are for differences grater than 10% and amounts over $1,000.
Page 279 of 501
Benda Item #9.
THE VILLAGE OF TEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
FY 2022
FY 2022
50.00%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
3/31/2022
VARIANCE
VARIANCE
USED
NOTES
Fund 001- GENERAL FUND
General Property Taxes
8,158,070
8,158,070
4,079,035
7,651,511
3,572,476
87.58%
93.79
Historically, 91% receipted by the end of Feb
Sales & Use Taxes
1,910,660
1,910,660
955,330
739,067
(216,263)
-22.64%
38.68
State revenues one/two month behind
Franchise fees - gross receipt
462,000
462,000
231,000
199,536
(31,464)
-13.62%
43.19
Franchise receipts one month behind
Licenses & Permits
1,000
1,000
500
690
190
38.00%
69.00
Intragovernmental Revenue
856,310
856,310
428,155
428,171
16
0.00%
50.00
Grants Federal
20,400
1,165,630
582,815
1,708
(581,107)
-99.71%
0.15
ARPA funds are not yet received
Grants - State
12,000
12,000
6,000
12,102
6,102
101.70%
100.85
Differ from year to year
Intergovernmental Revenue
907,320
907,320
453,660
425,598
(28,062)
-6.19%
46.91
State rev is one/two month behind
Chgs for Services - Gen Gov
195,500
195,500
97,750
295,067
197,317
201.86%
150.93
Land development fees
Chgs for Services - Public Safety
1,265,570
1,267,660
633,830
540,159
(93,671)
-14.78%
42.61
Timing in revenue recording - EMS svcs, PBC svcs
Charges for Services - Recr.
46,190
46,190
23,095
699
(22,396)
-96.97%
1.51
No programs due to construction
Fines & Forfeitures
18,500
18,500
9,250
10,349
1,099
11.88%
55.94
Code enforcement fees differs
Unrestricted Investment Earning
8,300
8,300
4,150
2,431
(1,719)
-41.43%
29.28
Receipts are one month behind, timing
Rents & Royalties
255,190
255,190
127,595
119,388
(8,207)
-6.43%
46.78
Impact Fees
1,500
1,500
750
9,602
8,852
1180.24%
640.12
Differ from year to year
Contributions & Donations
2,000
2,000
1,000
3,350
2,350
235.00%
167.50
Tequesta fest contributions received
Miscellaneous Revenues
12,230
12,230
6,115
2,834
(3,281)
-53.66%
23.17
Differ from year to year
Other Financing Sources (lease)
0
1,865,588
932,794
965
(931,829)
-99.90%
0.05
Fire trucks will not be received this FY
Appropriate Fund Balance
1,145,230
55,710
0
Total General Fund
15,277,970
17,201,358
8,600,679
10,443,225
1,842,546
21.42%
60.71
Fund 101- BUILDING FUND
Licenses & Permits
503,000
503,000
251,500
412,966
161,466
64.20%
82.10
Fees collected for projects
Chgs for Sery - Gen Gov
0
0
0
450
450
100.00%
0.00
Unrestricted Investment Earning
1,400
1,400
700
162
(538)
-76.84%
11.58
Miscellaneous Revenues
0
0
0
56
56
100.00%
0.00
Appropriate Fund Balance
171,860
171,860
0
Total Building Fund
676,260
676,260
338,130
413,635
75,505
22.33%
61.17
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
1,000
1,000
500
54
(446)
-89.20%
5.40
Transfers In
677,260
677,260
338,630
0
(338,630)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
87,000
117,585
0
Total Capital Improvement Fund:
765,260
795,845
397,923
54
(397,869)
-99.99%
0.01
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
500
500
250
405
155
62.00%
100.00
Transfers In
87,000
117,585
58,793
0
(58,793)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
254,500
2,613,138
0
Total Capital Projects Fund:
342,000
2,731,223
1,365,612
405
(1,365,207)
-99.97%
0.00
Fund 401- Water Fund
Charges for Services
6,346,500
6,346,500
3,173,250
2,793,704
(379,546)
-11.96%
44.02
Timing in Water revenues billing/recording
Unrestricted Investment Earn
8,400
8,400
4,200
1,776
(2,424)
-57.71%
21.14
Interest rate decrease
Miscellaneous Revenues
48,500
48,500
24,250
26,505
2,255
9.30%
54.65
Revenue receipted as a one time deposit
Other Financing Sources (loan)
4,457,000
4,457,000
2,228,500
75,889
(2,152,611)
-96.59%
1.70
Loan proceeds recorded when received
Appropriate Fund Balance
2,076,950
2,643,746
0
0
Total Capital Projects Fund:
12,937,350
13,504,146
6,752,073
2,897,873
(3,854,200)
-57.08%
21.46
Fund 402 - Refuse & Recycling
Intragovernmental Revenue
0
0
0
1,102
1,102
100.00%
100.00
SWA revenue sharing
Charges for Services
500,940
500,940
250,470
462,865
212,395
84.80%
92.40
Historically, 91% receipted by the end of Feb
Unrestricted Investment Earn
500
500
250
50
(200)
-79.89%
10.06
Appropriate Fund Balance
28,570
28,570
0
Total Refuse & Recycling:
530,010
530,010
265,005
464,018
199,013
75.10%
87.55
Fund 403 - Stormwater Utility
Grants & Contributions
30,000
30,000
15,000
0
(15,000)
-100.00%
0.00
Differ from year to year
Charges for Services
497,810
497,810
248,905
450,172
201,267
80.86%
90.43
Historically, 91% receipted by the end of Feb
Unrestricted Investment Earn
1,400
1,400
700
18
(682)
-97.38%
1.31
Transfers In
150,000
150,000
75,000
0
(75,000)
100.00%
100.00
Differ from year to year
Appropriate Fund Balance
0
47,352
23,676
Total Stormwater Utility:
679,210
726,562
363,281
450,190
86,909
23.92%
61.96
Fund 605 - Special Law Enforcement
Forfeitures
0
0
0
87,764
87,764
100.00%
0.00
Differ from year to year
Unrestricted Investment Earn
0
0
0
25
25
200.00%
1.00
Appropriate Fund Balance
74,920
149,670
0
0.00
Total Special Law Enforcement
74,920
149,670
74,835
87,789
12,954
17.31%
0.00
TOTAL REVENUES - ALL FUNDS
31,282,980
36,315,074
18,157,537
14,757,188
(3,400,349)
-18.73%
40.64
TOTAL REV - LESS TFRS AND APPR
26,529,690
29,542,598
14,771,299
14,757,188
(14,111)
-0.10%
49.95
NOTES are for differences grater than 10% and amounts over $1,000.
Page 280 of 501
Age
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
FY 2022
FY 2022
50.00%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
3/31/2022
VARIANCE
VARIANCE
USED
Fund 001- General Fund
Council
77,350
77,350
38,675
38,105
(570)
-1.47%
49.26
(1), (2)
Manager
306,720
306,720
153,360
147,602
(5,758)
-3.75%
48.12
Human Resources
385,040
385,040
192,520
189,933
(2,587)
-1.34%
49.33
Village Clerk
373,940
373,940
186,970
173,315
(13,655)
-7.30%
46.35
Finance
715,220
715,220
357,610
359,949
2,339
0.6S%
50.33
Legal
190,000
190,000
95,000
62,911
(32,089)
-33.78%
33.11
Comprehensive Planning
281,540
281,540
140,770
92,628
(48,142)
-34.20%
32.90
General Government
314,310
280,310
140,155
135,770
(4,385)
-3.13%
48.44
IT
476,650
476,650
238,325
267,213
28,888
12.12%
56.06
(3)
Police Department
3,558,370
3,603,969
1,801,985
1,643,289
(158,695)
-8.81%
45.60
(1), (2)
Code Compliance
124,480
124,480
62,240
54,214
(8,026)
-12.89%
43.55
(1), (2)
Fire Control
4,172,295
6,050,084
3,025,042
2,083,763
(941,279)
-31.12%
34.44
(1), (2)
Public Works
1,546,915
1,546,915
773,458
666,945
(106,512)
-13.77%
43.11
(1), (2)
Leisure Services
942,080
976,080
488,040
431,526
(56,514)
-11.58%
44.21
(3)
Debt Service
886,280
8861280
443,140
664,970
221,830
50.06%
75.03
New debt service
Interfund Transfers
827,260
827,260
413,630
0
(413,630)
-100.00%
0.00
(3)
Other Nonoperating
99,520
99,520
49,760
0
(49,760)
-100.00%
0.00
Represents GF unused contin€
Total General Fund
15,277,970
17,201,358
8,600,679
7,012,133
(1,588,546)
-18.47%
40.76
Fund 101- BUILDING FUND
Building & Zoning
676,260
676,260
338,130
333,938
(4,192)
-1.24%
49.38
(1), (2)
Total Building Fund
676,260
676,260
338,130
333,938
(4,192)
-1.24%
Fund 301- Capital Improvement Fund
Public Works
419,590
419,590
209,795
194,656
(15,139)
-7.22%
46.39
(2)
Interfund Transfers
87,000
117,585
58,793
0
(58,793)
-100.00%
0.00
(3)
Other Nonoperating
258,670
258,670
129,335
0
(129,335)
-100.00%
0.00
(3)
Total Capital Improvement Fund:
765,260
795,845
397,923
194,656
(203,267)
-51.08%
24.46
Fund 303 - Capital Projects Fund
Public Works
255,000
255,000
127,500
255,000
127,500
100.00%
100.00
Recreation Center
87,000
2,476,223
1,238,112
1,636,568
398,457
32.18%
66.09
Total Capital Projects Fund:
342,000
2,731,223
1,365,612
1,891,568
525,957
38.51%
69.26
Fund 401- Water Fund
Water -Administration
1,377,790
1,494,036
747,018
760,695
13,677
1.83%
50.92
Water - Production
1,945,290
1,945,290
972,645
857,868
(114,777)
-11.80%
44.10
Water -Distribution
742,350
756,350
378,175
338,327
(39,848)
-10.54%
44.73
(1), (2)
Water -Customer Service
279,450
279,450
139,725
128,546
(11,179)
-8.00%
46.00
(1), (2)
Renewal & Replacement
3,657,000
4,093,550
2,046,775
438,377
(1,608,398)
-78.58%
10.71
(2)
Capital Improvement
4,442,000
4,442,000
2,221,000
0
(2,221,000)
-100.00%
0.00
(2)
Debt Service
493,470
4931470
246,735
216,995
(29,740)
-12.05%
43.97
Other Nonoperating
0
0
0
0
0.00%
0.00
Total Capital Projects Fund:
12,937,350
13,504,146
6,752,073
2,740,809
(4,011,264)
-59.41%
20.30
Fund 402 - Refuse & Recycling
Refuse and Recycling
530,010
530,010
265,005
221,110
(43,895)
-16.56%
41.72
(1), (2)
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Refuse & Recycling:
530,010
530,010
265,005
221,110
(43,895)
-16.56%
41.72
Fund 403 - Stormwater Utility
Storm Water Utilities
351,690
376,615
188,308
169,199
(19,109)
-10.15%
44.93
(1), (2)
Renewal & Replacement
282,000
304,427
152,214
156,001
3,788
2.49%
51.24
(2), (3)
Other Nonoperating
45,520
45,520
22,760
0
(22,760)
-100.00%
0.00
(3)
Total Stormwater Utility:
679,210
726,562
363,281
325,200
(38,081)
-10.48%
44.76
Fund 605 - Special Law Enforcement
Police
74,920
149,670
74,835
38,285
(36,550)
-48.84%
100.00
(2)
Total Special Law Enforcement
74,920
149,670
74,835
38,285
(36,550)
-48.84%
100.00
TOTAL EXPENDITURES - ALL FUNDS
31,282,980
36,315,074
18,157,537
12,757,699
(5,399,838)
-29.74%
35.13
Notes:
(1) Personal expenditures/expenses recorded
as when paid not when accrued. Personnel paid 3/31/22 for
the period ended 3/26/22.
5 days of personnel expenditures not reflected in March 2022.
(2) Not all operating expenditures/expenses
recorded for
the services of March 2022. 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 281 of 501
Agenda Item #9.
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Page 282 of 501
Agenda Item #9.
Regular Council r
STAFF MEMO
,4.
Meeting: Regular Council -Apr 14 2022
Staff Contact: Jeremy Allen, Village Manager Departme Manager
nt:
Manager's Report Through March
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 $7.7 million, which represents 94% of the budgeted amount. It
is $564 thousands (8%) 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 (39%), 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 94%. Sales/use taxes are on target for five month's collections.
4. Intergovernmental revenues (47%) which include municipal revenue sharing, half -cent sales
tax, and local gas tax distribution to be one month behind the collection/reported period. It is
above budget target for four month's collections due to the increased State revenue
collections.
5. Local discretionary infrastructure surtax(39%) - collected at $184 thousand, which
represent 39% of the budgeted amount for only four month's collection/reported period and is
slightly above target for four month's collections due to the increased State revenue
col lection/distributions.
6. Revenues (Budgetary comparison) recorded in the General fund represents 61 % of
budgeted due to the distribution nature of Ad valorem taxes collected at 94%, representing
73% of overall General fund revenues at 3/31/2022.
7. Overall Expenditures (Budgetary comparison) in the General Fund represents 41 % of
budgeted. Not all the expenditures recorded for the services provided up to 3/31/22 and
personnel expenditures recorded as paid not when accrued.
Page 283 of 501
Agenda Item #9.
8. Revenues (Prior year comparison) all funds decreased due to loan proceeds recorded in
FY 2021 ($6.9 millions) and offset by Ad valorem taxes collected $564 thousand higher than
same period of prior year.
9. Expenditures (Prior year comparison) all funds has increased by $2.3 million (22%) 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.
BUDGETED AMOUNT: NA AVAILABLE AMOUNT: NA EXPENDITURE AMOUNT: NA
Additional Budgetary Information: Funding Source(s):
NA NA
March 2022 Managers Report.ADA
Mar 2022 reports
Grant Worksheet 3-30-22
Page 284 of 501
Agenda Item #9.
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Page 292 of 501
Agenda Item #9.
Page 293 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
3, 601, 290 . 21
6, 025, 786. 51
296,535.05
0.00
78,329.75
366r664.91
0.00
0.00
10,368,606.43
469r932.95
177,157.35
0.00
0.00
1,183.09
82,622.81
238.47
0.00
0.00
731,134.67
0.00
0.00
0.00
0.00
0.00
732,799.97
364,007.00
500,000.00
55,709.00
4, 553, 863. 61
6,206,379.58
6,206,379.58
3,431,092.18
9,637,471.76
10,368,606.43
Page: 1/8
Page 294 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 101 BUILDING FUND
GL Number Description
*** 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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
1,043,142.02
0.00
14.73
239.23
2,830.58
1,046,226.56
5, 569 . 12
(27, 213. 48)
111,788.24
90,143.88
0.00
11,454.70
864,932.12
0.00
876,386.82
876,386.82
79,695.86
956,082.68
1,046,226.56
Page: 2/8
Page 295 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description
*** 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 - 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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
158,689.08
0.00
0.00
0.00
0.00
158,689.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
59,172.00
262, 429. 00
31, 690 . 26
0.00
353,291.26
353,291.26
(194 , 602.18 )
158,689.08
158,689.08
Page: 3/8
Page 296 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description
*** 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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
658,930.71
0.00
0.00
0.00
0.00
658,930.71
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,550,094.11
0.00
2,550,094.11
2,550,094.11
(1,891,163.40)
658,930.71
658,930.71
Page: 4/8
Page 297 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
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 - Restricted
Fund Balance - Committed
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
0.00
2,376,574.20
4,041,477.56
605,913.75
0.00
0.00
0.00
227,480.45
30,172.69
0.00
83,335.00
83,335.00
15, 249, 991. 62
224,255.54
24,662.40
306,345.95
216,729.93
8r 038.08
0.00
548,103.80
0.00
23,943,080.97
60,141.73
(167, 541 .03)
0.00
0.00
251.53
0.00
391,728.09
0.00
41,045.71
2,344,386.67
415,756.86
478,636.00
3,564,405.56
0.00
0.00
0.00
0.00
11,584,763.87
0.00
376,728.00
500,000.00
7, 760, 148 . 90
20F22lr640.77
20r22lr640.77
157,034.64
20r378r675.41
23,943,080.97
Page 298 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8
sracanPeriod Ending 03/31/2022
DB: Teauesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents
337,191.31
Investments
0.00
Accounts Receivable
0.00
Other Assets - Current
0.00
Total Assets
337,191.31
*** 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
94,283.76
Total Fund Balance
94,283.76
Beginning Fund Balance
94,283.76
Net of Revenues VS Expenditures
242,907.55
Ending Fund Balance
337,191.31
Total Liabilities And Fund Balance
337,191.31
Page 299 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB : Tecruesta
Page: 7/8
Fund 403 STORMWATER UTILITY
GL Number Description
*** Assets ***
Cash and Cash Equivalents
Investments
Accounts Receivable
Due from Other Funds
Inventories
Prepaids
Other Assets - Current
Other Assets - Non Current
INFRASTRUCTURE
Buildings
Improvements Other Than Bldgs.
Machinery & Equipment
Construction in Progress
Deferred Outflows
Total Assets
*** Liabilities ***
Accounts Payable
Accrued liabilities
Retainage Payable
Due to Other Funds
Due to Other Governments
Current Portion of Debt
Other Long Term Liabilities
Def Inflows of Resources
Total Liabilities
*** Fund Balance ***
F/B - Res for Encumbrance
F/B - Unreserved - Designated
F/B - Unreserved/Undesignated
N.A., Inv in Cap, net of debt
Fund Balance - Unassigned
Total Fund Balance
Beginning Fund Balance
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
Balance
76,103.25
0.00
82.33
0.00
885.05
517.71
0.00
0.00
2,003,395.44
0.00
0.00
17,118.63
0.00
25,859.00
2,123,961.41
9r430.33
(12, 400. 13)
0.00
0.00
0.00
0.00
14,769.37
10,773.00
22,572.57
0.00
0.00
0.00
1,236,387.06
740,011.78
1,976,398.84
1,976,398.84
124,990.00
2,101,388.84
2,123,961.41
Page 300 of 501
Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA
sracanPeriod Ending 03/31/2022
DB: Teauesta
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
Net of Revenues VS Expenditures
Ending Fund Balance
Total Liabilities And Fund Balance
201,887.76
0.00
0.00
0.00
8,540.61
210,428.37
3,883.37
0.00
3,883.37
13,352.35
143,688.75
0.00
0.00
157,041.10
157,041.10
49,503.90
206,545.00
210,428.37
Page: 8/8
Page 301 of 501
Agenda Item #9.
VILLAGE OF TEQUESTA
Cash &Investments Unadjusted Unaudited
3/31/2022
General Fund #001
Building Fund # 101
Capital Improvement Fund #301
Capital Projects Fund #3 03
Water Utility #401
Refuse &Recycling #402
Stormwater #403
Special Law Enforcement #605
Total Cash and Investments
SBA Prime
Cash Investments Total
$ 316011290 $ 610251787 $ 916279077
190431142 0 110431142
1581689 0 1581689
658,931 0 658,931
213761574 410411478 614181052
3375191 0 3375191
761103 0 761103
20108 0 20108
$ 814539809 $ 10,0679264.07 $ 18,5219072.61
Page 302 of 501
Item #9. VILLAGE OFTEQUESTA
kgenda REVENUE REPORT -UNADJUSTED, UNAUDITED
3/31/2022
YTD BALANCE I YTD BALANCE
DESCRIPTION 3/31/2021 3/31/2022 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001 - GENERAL FUND
General Property Taxes
7,087,571
7,651,511
563,940
7.96% Historically, 91% receipted by the end of Feb-94% now
Sales & Use Taxes
663,559
739,067
75,507
11.38% State revenues distributions increase
Franchise fees - gross receipt
235,484
199,536
(35,948)
-15.27% Timing in revenue recording
Licenses & Permits
600
690
90
15.00%
Grants - Federal
160,109
11708
(158,401)
-98.93% Differs from year to year
Intergovernmental Revenue
3641447
425,598
61,151
16.78% State revenues distributions increase
Chgs for Services - Gen Gov
3371488
295,067
(42,422)
-12.57% Decrease in large projects - land development fees
Intragovernmental Revenue
515,648
428,171
(87,477)
-16.96% Decrease in admin fees from Water fund
Rents & Royalties
115,814
119,388
3,574
3.09%
Contributions & Donations
0
3,350
3,350
100.00% Differs from year to year
Miscellaneous Revenues
9,486
2,834
(6,652)
-70.13%
Chgs for Services - Public Safety
684,602
540,159
(144,443)
-21.10% Timing in EMS fees recording, plan review fees decrease
Fines & Forfeitures
15,325
10,349
(4,977)
-32.47%
Impact Fees
8,233
9,602
1,369
16.63% Differs from year to year, decrease in new projects
Grants - State
13,605
12,102
(1,503)
-11.05% Differs from year to year
Charges for Services - Recr.
535
699
164
30.74%
Transfers In
31,994
0
(31,994)
-100.00% Differs from year to year
Unrestricted Investment Earning
3,453
21431
(1,023)
-29.61% Interest rate decrease
Other Financing Sources
174,219
965
(173,254)
-99.45% Capital lease, sale of assets differ from year to year
Total General Fund
10,422,172
10,443,225
21,053
0.20%
Fund 101 - BUILDING FUND
Licenses & Permits
602,826
412,966
(189,860)
-31.49% Decrease in large projects
Grants - Federal
1,813
0
(1,813)
-100.00% Differs from year to year
Charges for Services
7,031
450
(6,580)
-93.60% Admin fees from other gov depending on projects
Miscellaneous Revenues
0
56
56
100.00%
Unrestricted Investment Earning
561
162
(399)
-71.12%
Total Building Fund
6121231
4131634
(198,597)
-32.44%
Fund 301 - Capital Improvement Fund
Unrestricted Investment Earning
211
54
(158)
-74.54%
Total Capital Improvement Fund
211
54
(158)
-74.54%
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
1,092
405
(687)
-62.92%
Other Financing Sources
6,890,000
0
(6,890,000)
-100.00% Loan proceeds for cap. projects recv'd in previous yr
Total Capital Projects Fund:
6,891,092
405
(6,890,687)
-99.99%
Fund 401 - Water Fund
Grants Federal
3,542
0
(3,542)
-100.00% Differs from year to year
Miscellaneous Revenues
49,535
26,505
(23,030)
-46.49% Differs from year to year (credit recorded in FY 2021)
Other Financing Sources
155,652
75,889
(79,763)
-51.24% Capital connect charges due to big projects
Unrestricted Investment Earning
3,642
11776
(1,866)
-51.23% Interest rate decrease
Charges for Services
21493,964
21793,674
299,710
12.02% Timing in Water revenues billing/recording
Total Water Fund:
2,706,334
2,897,843
191,509
7.08%
Fund 402 - Refuse & Recycling
Intergovernmental Revenue
0
11102
11102
100.00% SWA shared revenues distributions increase
Unrestricted Investment Earning
179
50
(129)
-71.94%
Charges for Services
448,396
462,865
141470
3.23%
Total Refuse & Recycling:
448,575
464,018
15,443
3.44%
Fund 403 - Stormwater Utility
Unrestricted Investment Earning
580
18
(562)
-96.84%
Charges for Services
402,088
450,172
48,084
11.96%
Total Stormwater Utility:
402,668
450,190
47,522
11.80%
Fund 605 - Special Law Enforcement
Forfeitures
0
871764
871764
100.00% Differs from year to year
Unrestricted Investment Earning
56
25
(32)
-56.22%
Total Special Law Enforcement
56
871789
871733
155747.63%
TOTAL REVENUES - ALL FUNDS
211483,339
14/757/157
(6,726,182)
-31.31%
TOTAL REVENUE LESS TRANSFERS
211451,345
14/757/157
(6,694,188)
-31.21%
NOTES are for differences grater than 10% and amounts over $1,000.
Page 303 of 501
genda Item #9.
VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
YTD BALANCE
YTD BALANCE
DESCRIPTION
3/31/2021
3/31/2022
VARIANCE
VARIANCE
NOTES
EXPENDITURES
Fund 001 - GENERAL FUND
Council
23,049
38,105
15,056
65.32% Computer system maintenance, council exp.
Manager
132,902
147,602
141700
11.06% Salary increase, timing difference
Human Resources
168,016
189,933
21,917
13.04% Salary increase, timing diff; employee recognition
Village Clerk
156,711
173,315
16,604
10.60% News letter, website and comp. maint increases
Finance
333,143
3591949
26,806
8.05%
Legal
78,550
62,911
(15,639)
-19.91% Differs from year to year
Comprehensive Planning
571761
92,628
34,866
60.36% Other contractual services increase
General Government
1571277
135,770
(21,507)
-13.67% Paradise park lease termination
IT
312,242
2671213
(45,029)
-14.42% Decrease in equipment purchases/IT projects
Police Department
1,519,866
1,643,289
123,423
8.12%
Code Compliance
38,838
541214
15,377
39.59% Additional Part time salaries
Fire Control
21235,802
2,083,763
(152,040)
-6.80% Vehicle purchase in 2021 ($299K)
Public Works
599,000
666,945
67,945
11.34% Misc. projects, path way maint. increase
Leisure Services
326,963
431,526
104,564
31.98% Salaries, builders risk ins, special events exp increase
Debt Service
276,225
664,970
388,745
140.74% New debt service (rec.center, vehicles & SAN project )
Total General Fund
6,416,345
7,012,133
595,787
9.29%
Fund 101 - BUILDING FUND
Building Department
2971427
333,938
36,511
12.28% Inspection services, insurance increase
Interfund Transfers
10,103
0
(10,103)
-100.00% Differs from year to year
Total Building Fund
307,530
333,938
26,408
8.59%
Fund 301 - Capital Improvement Fund
Public Works
1,080
194,656
193,576
17923.70% Roads and sidewalks repair and maintenance
Parks
3,600
0
(3,600)
-100.00% Projects differ from year to year
Total Capital Improvement Fund:
4,680
194,656
189,976
4059.32%
Fund 303 - Capital Projects Fund
Public Works
0
255,000
255,000
100.00% Roads repair and maintenance
Recreation Center
468,366
1,636,568
1,168,202
249.42% Recreation Center project
Total Capital Projects Fund:
468,366
1,891,568
1,423,202
100.00%
Fund 401 - Water Fund
Water -Administration
712,180
760,695
48,515
6.81%
Water - Production
858,026
857,868
(157)
-0.02%
Water -Distribution
455,800
338,327
(117,473)
-25.77% Vacant position, water system maint, pension exp timing
Water -Customer Service
112,520
128,546
16,026
14.24% Regular salaries increase
Renewal & Replacement
409,525
438,377
28,852
7.05%
Debt Service
223,036
216,995
(6,041)
-2.71%
Interfund Transfers
21,891
0
(21,891)
-100.00% Differs from year to year
Other Nonoperating
3,045
0
(3,045)
-100.00% Differs from year to year - loss on disposal of CA
Total Water Fund:
21796,023
21740,809
(55,214)
-1.97%
Fund 402 - Refuse & Recycling
Refuse and Recycling
213,679
2211110
71432
3.48%
Total Refuse & Recycling:
213,679
2211110
71432
3.48%
Fund 403 - Stormwater Utility
Storm Water Utilities
157,808
169,199
11,391
7.22%
Renewal & Replacement
92,337
156,001
63,664
68.95% Drainage improvements
Other Nonoperating
8,820
0
(8,820)
-100.00% Differs from year to year - loss on disposal of CA
Total Stormwater Utility:
258,965
325,200
66,236
25.58%
Fund 605 - Special Law Enforcement
Police
9,441
381285
28,844
305.52% Exp. vary from yr to yr, not spent evenly throughout the yr
Total Special Law Enforcement:
9,441
38,285
28,844
100.00%
TOTAL EXPENDITURES - ALL FUNDS
10,475,028
121757,699
2,282,671
21.79%
TOTAL EXP LESS TRANSFERS
10,464,925
121757,699
2,292,774
21.91%
* Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021.
NOTES are for differences grater than 10% and amounts over $1,000.
Page 304 of 501
Benda Item #9.
THE VILLAGE OF TEQUESTA
REVENUE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
FY 2022
FY 2022
50.00%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
3/31/2022
VARIANCE
VARIANCE
USED
NOTES
Fund 001- GENERAL FUND
General Property Taxes
8,158,070
8,158,070
4,079,035
7,651,511
3,572,476
87.58%
93.79
Historically, 91% receipted by the end of Feb
Sales & Use Taxes
1,910,660
1,910,660
955,330
739,067
(216,263)
-22.64%
38.68
State revenues one/two month behind
Franchise fees - gross receipt
462,000
462,000
231,000
199,536
(31,464)
-13.62%
43.19
Franchise receipts one month behind
Licenses & Permits
1,000
1,000
500
690
190
38.00%
69.00
Intragovernmental Revenue
856,310
856,310
428,155
428,171
16
0.00%
50.00
Grants Federal
20,400
1,165,630
582,815
1,708
(581,107)
-99.71%
0.15
ARPA funds are not yet received
Grants - State
12,000
12,000
6,000
12,102
6,102
101.70%
100.85
Differ from year to year
Intergovernmental Revenue
907,320
907,320
453,660
425,598
(28,062)
-6.19%
46.91
State rev is one/two month behind
Chgs for Services - Gen Gov
195,500
195,500
97,750
295,067
197,317
201.86%
150.93
Land development fees
Chgs for Services - Public Safety
1,265,570
1,267,660
633,830
540,159
(93,671)
-14.78%
42.61
Timing in revenue recording - EMS svcs, PBC svcs
Charges for Services - Recr.
46,190
46,190
23,095
699
(22,396)
-96.97%
1.51
No programs due to construction
Fines & Forfeitures
18,500
18,500
9,250
10,349
1,099
11.88%
55.94
Code enforcement fees differs
Unrestricted Investment Earning
8,300
8,300
4,150
2,431
(1,719)
-41.43%
29.28
Receipts are one month behind, timing
Rents & Royalties
255,190
255,190
127,595
119,388
(8,207)
-6.43%
46.78
Impact Fees
1,500
1,500
750
9,602
8,852
1180.24%
640.12
Differ from year to year
Contributions & Donations
2,000
2,000
1,000
3,350
2,350
235.00%
167.50
Tequesta fest contributions received
Miscellaneous Revenues
12,230
12,230
6,115
2,834
(3,281)
-53.66%
23.17
Differ from year to year
Other Financing Sources (lease)
0
1,865,588
932,794
965
(931,829)
-99.90%
0.05
Fire trucks will not be received this FY
Appropriate Fund Balance
1,145,230
55,710
0
Total General Fund
15,277,970
17,201,358
8,600,679
10,443,225
1,842,546
21.42%
60.71
Fund 101- BUILDING FUND
Licenses & Permits
503,000
503,000
251,500
412,966
161,466
64.20%
82.10
Fees collected for projects
Chgs for Sery - Gen Gov
0
0
0
450
450
100.00%
0.00
Unrestricted Investment Earning
1,400
1,400
700
162
(538)
-76.84%
11.58
Miscellaneous Revenues
0
0
0
56
56
100.00%
0.00
Appropriate Fund Balance
171,860
171,860
0
Total Building Fund
676,260
676,260
338,130
413,635
75,505
22.33%
61.17
Fund 301- Capital Improvement Fund
Unrestricted Investment Earn
1,000
1,000
500
54
(446)
-89.20%
5.40
Transfers In
677,260
677,260
338,630
0
(338,630)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
87,000
117,585
0
Total Capital Improvement Fund:
765,260
795,845
397,923
54
(397,869)
-99.99%
0.01
Fund 303 - Capital Projects Fund
Unrestricted Investment Earning
500
500
250
405
155
62.00%
100.00
Transfers In
87,000
117,585
58,793
0
(58,793)
-100.00%
0.00
Timing in revenue recording
Appropriate Fund Balance
254,500
2,613,138
0
Total Capital Projects Fund:
342,000
2,731,223
1,365,612
405
(1,365,207)
-99.97%
0.00
Fund 401- Water Fund
Charges for Services
6,346,500
6,346,500
3,173,250
2,793,704
(379,546)
-11.96%
44.02
Timing in Water revenues billing/recording
Unrestricted Investment Earn
8,400
8,400
4,200
1,776
(2,424)
-57.71%
21.14
Interest rate decrease
Miscellaneous Revenues
48,500
48,500
24,250
26,505
2,255
9.30%
54.65
Revenue receipted as a one time deposit
Other Financing Sources (loan)
4,457,000
4,457,000
2,228,500
75,889
(2,152,611)
-96.59%
1.70
Loan proceeds recorded when received
Appropriate Fund Balance
2,076,950
2,643,746
0
0
Total Capital Projects Fund:
12,937,350
13,504,146
6,752,073
2,897,873
(3,854,200)
-57.08%
21.46
Fund 402 - Refuse & Recycling
Intragovernmental Revenue
0
0
0
1,102
1,102
100.00%
100.00
SWA revenue sharing
Charges for Services
500,940
500,940
250,470
462,865
212,395
84.80%
92.40
Historically, 91% receipted by the end of Feb
Unrestricted Investment Earn
500
500
250
50
(200)
-79.89%
10.06
Appropriate Fund Balance
28,570
28,570
0
Total Refuse & Recycling:
530,010
530,010
265,005
464,018
199,013
75.10%
87.55
Fund 403 - Stormwater Utility
Grants & Contributions
30,000
30,000
15,000
0
(15,000)
-100.00%
0.00
Differ from year to year
Charges for Services
497,810
497,810
248,905
450,172
201,267
80.86%
90.43
Historically, 91% receipted by the end of Feb
Unrestricted Investment Earn
1,400
1,400
700
18
(682)
-97.38%
1.31
Transfers In
150,000
150,000
75,000
0
(75,000)
100.00%
100.00
Differ from year to year
Appropriate Fund Balance
0
47,352
23,676
Total Stormwater Utility:
679,210
726,562
363,281
450,190
86,909
23.92%
61.96
Fund 605 - Special Law Enforcement
Forfeitures
0
0
0
87,764
87,764
100.00%
0.00
Differ from year to year
Unrestricted Investment Earn
0
0
0
25
25
200.00%
1.00
Appropriate Fund Balance
74,920
149,670
0
0.00
Total Special Law Enforcement
74,920
149,670
74,835
87,789
12,954
17.31%
0.00
TOTAL REVENUES - ALL FUNDS
31,282,980
36,315,074
18,157,537
14,757,188
(3,400,349)
-18.73%
40.64
TOTAL REV - LESS TFRS AND APPR
26,529,690
29,542,598
14,771,299
14,757,188
(14,111)
-0.10%
49.95
NOTES are for differences grater than 10% and amounts over $1,000.
Page 305 of 501
Age
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT - UNADJUSTED, UNAUDITED
3/31/2022
FY 2022
FY 2022
50.00%
ORIGINAL
AMENDED
TARGET
YTD BALANCE
DOLLAR
PERCENT
% BDGT
DESCRIPTION
BUDGET
BUDGET
BUDGET
3/31/2022
VARIANCE
VARIANCE
USED
Fund 001- General Fund
Council
77,350
77,350
38,675
38,105
(570)
-1.47%
49.26
(1), (2)
Manager
306,720
306,720
153,360
147,602
(5,758)
-3.75%
48.12
Human Resources
385,040
385,040
192,520
189,933
(2,587)
-1.34%
49.33
Village Clerk
373,940
373,940
186,970
173,315
(13,655)
-7.30%
46.35
Finance
715,220
715,220
357,610
359,949
2,339
0.6S%
50.33
Legal
190,000
190,000
95,000
62,911
(32,089)
-33.78%
33.11
Comprehensive Planning
281,540
281,540
140,770
92,628
(48,142)
-34.20%
32.90
General Government
314,310
280,310
140,155
135,770
(4,385)
-3.13%
48.44
IT
476,650
476,650
238,325
267,213
28,888
12.12%
56.06
(3)
Police Department
3,558,370
3,603,969
1,801,985
1,643,289
(158,695)
-8.81%
45.60
(1), (2)
Code Compliance
124,480
124,480
62,240
54,214
(8,026)
-12.89%
43.55
(1), (2)
Fire Control
4,172,295
6,050,084
3,025,042
2,083,763
(941,279)
-31.12%
34.44
(1), (2)
Public Works
1,546,915
1,546,915
773,458
666,945
(106,512)
-13.77%
43.11
(1), (2)
Leisure Services
942,080
976,080
488,040
431,526
(56,514)
-11.58%
44.21
(3)
Debt Service
886,280
8861280
443,140
664,970
221,830
50.06%
75.03
New debt service
Interfund Transfers
827,260
827,260
413,630
0
(413,630)
-100.00%
0.00
(3)
Other Nonoperating
99,520
99,520
49,760
0
(49,760)
-100.00%
0.00
Represents GF unused contin€
Total General Fund
15,277,970
17,201,358
8,600,679
7,012,133
(1,588,546)
-18.47%
40.76
Fund 101- BUILDING FUND
Building & Zoning
676,260
676,260
338,130
333,938
(4,192)
-1.24%
49.38
(1), (2)
Total Building Fund
676,260
676,260
338,130
333,938
(4,192)
-1.24%
Fund 301- Capital Improvement Fund
Public Works
419,590
419,590
209,795
194,656
(15,139)
-7.22%
46.39
(2)
Interfund Transfers
87,000
117,585
58,793
0
(58,793)
-100.00%
0.00
(3)
Other Nonoperating
258,670
258,670
129,335
0
(129,335)
-100.00%
0.00
(3)
Total Capital Improvement Fund:
765,260
795,845
397,923
194,656
(203,267)
-51.08%
24.46
Fund 303 - Capital Projects Fund
Public Works
255,000
255,000
127,500
255,000
127,500
100.00%
100.00
Recreation Center
87,000
2,476,223
1,238,112
1,636,568
398,457
32.18%
66.09
Total Capital Projects Fund:
342,000
2,731,223
1,365,612
1,891,568
525,957
38.51%
69.26
Fund 401- Water Fund
Water -Administration
1,377,790
1,494,036
747,018
760,695
13,677
1.83%
50.92
Water - Production
1,945,290
1,945,290
972,645
857,868
(114,777)
-11.80%
44.10
Water -Distribution
742,350
756,350
378,175
338,327
(39,848)
-10.54%
44.73
(1), (2)
Water -Customer Service
279,450
279,450
139,725
128,546
(11,179)
-8.00%
46.00
(1), (2)
Renewal & Replacement
3,657,000
4,093,550
2,046,775
438,377
(1,608,398)
-78.58%
10.71
(2)
Capital Improvement
4,442,000
4,442,000
2,221,000
0
(2,221,000)
-100.00%
0.00
(2)
Debt Service
493,470
4931470
246,735
216,995
(29,740)
-12.05%
43.97
Other Nonoperating
0
0
0
0
0.00%
0.00
Total Capital Projects Fund:
12,937,350
13,504,146
6,752,073
2,740,809
(4,011,264)
-59.41%
20.30
Fund 402 - Refuse & Recycling
Refuse and Recycling
530,010
530,010
265,005
221,110
(43,895)
-16.56%
41.72
(1), (2)
Other Nonoperating
0
0
0
0
0
0.00%
0.00
Total Refuse & Recycling:
530,010
530,010
265,005
221,110
(43,895)
-16.56%
41.72
Fund 403 - Stormwater Utility
Storm Water Utilities
351,690
376,615
188,308
169,199
(19,109)
-10.15%
44.93
(1), (2)
Renewal & Replacement
282,000
304,427
152,214
156,001
3,788
2.49%
51.24
(2), (3)
Other Nonoperating
45,520
45,520
22,760
0
(22,760)
-100.00%
0.00
(3)
Total Stormwater Utility:
679,210
726,562
363,281
325,200
(38,081)
-10.48%
44.76
Fund 605 - Special Law Enforcement
Police
74,920
149,670
74,835
38,285
(36,550)
-48.84%
100.00
(2)
Total Special Law Enforcement
74,920
149,670
74,835
38,285
(36,550)
-48.84%
100.00
TOTAL EXPENDITURES - ALL FUNDS
31,282,980
36,315,074
18,157,537
12,757,699
(5,399,838)
-29.74%
35.13
Notes:
(1) Personal expenditures/expenses recorded
as when paid not when accrued. Personnel paid 3/31/22 for
the period ended 3/26/22.
5 days of personnel expenditures not reflected in March 2022.
(2) Not all operating expenditures/expenses
recorded for
the services of March 2022. 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 306 of 501
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