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Home My WebLink AboutDocumentation_Regular_Tab 06_5/12/2022Agenda Item #6. Regular Council a STAFF MEMO Meeting: Regular Council -May 12 2022 Staff Contact: Jeremy Allen, Village Manager Department: Manager i Manager's Monthly Report TF M ,TZTW I 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 $8.1 million, which represents 99% of the budgeted amount. It is $384 thousands (5%) 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 (46%), 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 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 six month's collections. 4. Intergovernmental revenues (56%) 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 six month's collections due to the increased State revenue collections. 5. Local discretionary infrastructure surtax(48%) - collected at $225 thousand, which represent 48% of the budgeted amount for only five month's collection/reported period and is slightly above target for five month's collections due to the increased State revenue collection/distributions. 6. Revenues (Budgetary comparison) recorded in the General fund represents 66% of budgeted due to the distribution nature of Ad valorem taxes collected at 99%, representing 71 % of overall General fund revenues at 4/30/2022. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 46% of budgeted. Not all the expenditures recorded for the services provided up to 4/30/22 and personnel expenditures recorded as paid not when accrued. Page 94 of 254 Agenda Item #6. 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 $384 thousand higher than same period of prior year. 9. Expenditures (Prior year comparison) all funds has increased by $1.6 million (12%) due to debt service for capital projects, Recreation Facility project expenditures and roads/sidewalks repair projects. This document and any attachments may be reproduced upon request in an alternative format by completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-768-0443. BUDGETED AMOUNT: NA AVAILABLE AMOUNT: NA EXPENDITURE AMOUNT: NA Additional Budgetary Information: Funding Source(s): NA NA Apr 2022 reports April 2022 Managers Report.ADA (3) (002) Copy of April 2022 Grant Worksheet Page 95 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 2,466,377.74 7,060,000.00 333,705.07 0.00 85,311.54 370,165.79 0.00 0.00 10,315,560.14 391,917.68 228,669.60 0.00 0.00 1,278.53 82,622.81 238.47 0.00 0.00 704,727.09 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 3,404,453.47 9,610,833.05 10,315,560.14 Page: 1/8 Page 96 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 233,833.61 700,000.00 14.73 153.81 2,830.58 936,832.73 2,601.42 (31, 627. 10) 8, 098 . 09 (20r927.59) 0.00 11,454.70 864,932.12 0.00 876,386.82 876,386.82 81,373.50 957,760.32 936,832.73 Page: 2/8 Page 97 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 158,691.85 0.00 0.00 0.00 0.00 158,691.85 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 (194,599.41) 158,691.85 158,691.85 Page: 3/8 Page 98 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 457,473.24 200,000.00 0.00 0.00 0.00 657,473.24 55r294.91 0.00 0.00 0.00 55,294.91 0.00 0.00 0.00 2,550,094.11 0.00 2,550,094.11 2,550,094.11 (1,947,915.78) 602,178.33 657,473.24 Page: 4/8 Page 99 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 4,530,519.43 1, 910, 000 . 00 662,710.51 0.00 0.00 0.00 223,316.61 31,858.89 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 24,019,867.76 57,790.96 (194,071.64) 0.00 0.00 251.53 0.00 391,728.09 0.00 44,663.79 2,344,386.67 415,756.86 478,636.00 3,539,142.26 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 20r22lr640.77 259,084.73 20r480,725.50 24,019,867.76 Page 100 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 iacanati Period Ending 04/30/2022 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 317,242.94 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 317,242.94 *** 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 222,959.18 Ending Fund Balance 317,242.94 Total Liabilities And Fund Balance 317,242.94 Page 101 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 75,101.73 0.00 82.33 0.00 356.79 517.71 0.00 0.00 2,003,395.44 0.00 0.00 17,118.63 0.00 25,859.00 2,122,431.63 11,112.02 (14, 444 .21) 0.00 0.00 0.00 0.00 14,769.37 10,773.00 22,210.18 0.00 0.00 0.00 1,236,387.06 740,011.78 1,976,398.84 1,976,398.84 123,822.61 2,100,221.45 2,122,431.63 Page 102 of 254 s o�oIt i# #60 BALANCE SHEET FOR VILLAGE OF TEQUESTA iacanati Period Ending 04/30/2022 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 49,712.10 150,000.00 0.00 0.00 8,540.61 208,252.71 1,750.00 0.00 1,750.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 49, 461. 61 206,502.71 208,252.71 Page: 8/8 Page 103 of 254 Agenda Item #6. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 4/30/2022 Cash Investments Total General Fund #001 $ 214665378 $ 710605000 $ 91526,378 Building Fund #101 2331834 70000 9331834 Capital Improvement Fund #3 01 15802 - 15802 Capital Projects Fund #303 457,473 20000 657,473 Water Utility #401 41530,519 119109000 614409519 Refuse & Recycling #402 3171243 - 317,243 Stormwater #403 751102 - 75J02 Special Law Enforcement #605 499712 1501000 19%712 Total Cash and Investments $ 892889953 $ 1090209000 $ 189308,953 Page 104 of 254 nda Item #6. VILLAGE OF TEQUESTA REVENUE REPORT- UNADJUSTED, UNAUDITED 4/30/2022 YTD BALANCE YTD BALANCE DESCRIPTION 4/30/2021 4/30/2022 VARIANCE %VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 71715,090 8,099,493 3841403 4.98% Historically, 91% receipted by the end of Feb Sales & Use Taxes 7921738 878,620 85,882 10.83% State revenues distributions increase Franchise fees - gross receipt 266,261 236,982 (29,279) -11.00% Timing in revenue recording Licenses & Permits 700 790 90 12.86% Grants - Federal 160,109 11708 (158,401) -98.93% Differs from year to year Intergovernmental Revenue 4411786 508,162 66,375 15.02% State revenues distributions increase Chgs for Services - Gen Gov 376,431 320,176 (56,255) -14.94% Decrease in large projects - land development fees Intragovernmental Revenue 601,590 499,533 (102,057) -16.96% Decrease in admin fees from Water fund Rents & Royalties 134,532 127,566 (6,966) -5.18% Contributions & Donations 0 3,350 3,350 100.00% Differs from year to year Miscellaneous Revenues 11,541 21782 (8,759) -75.90% Insurance premium refund Chgs for Services - Public Safety 745,454 630,735 (114,719) -15.39% Timing in EMS fees recording, plan review fees decrease Fines & Forfeitures 16,286 10,759 (5,526) -33.93% Code enf. fines Impact Fees 25,508 9,602 (15,906) -62.36% Differs from year to year, decrease in new projects Grants - State 13,605 121102 (1,503) -11.05% Differs from year to year Charges for Services - Recr. 11255 1,575 320 25.49% Transfers In 31,994 0 (31,994) -100.00% Differs from year to year Unrestricted Investment Earning 4,817 4,517 (300) -6.23% Other Financing Sources 1741219 972 (173,247) -99.44% Capital lease, sale of assets differ from year to year Total General Fund 11,513,915 11,349,423 (164,492) -1.43% Fund 101 - BUILDING FUND Licenses & Permits 6541140 462,684 (191,456) -29.27% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100.00% Differs from year to year Charges for Services 71031 11105 (5,926) -84.29% Admin fees from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 679 175 (504) -74.27% Total Building Fund 663,663 464,019 (199,643) -30.08% Fund 301 - Capital Improvement Fund Unrestricted Investment Earning 250 57 (193) -77.20% Total Capital Improvement Fund 250 57 (193) -77.20% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 1,906 419 (1,487) -78.02% Investment balance decrease 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: 6,891,906 419 (6,891,487) -99.99% Fund 401 - Water Fund Grants Federal 3,542 0 (3,542) -100.00% Differs from year to year Miscellaneous Revenues 541710 30,530 (24,181) -44.20% Differs from year to year (credit recorded in FY 2021) Other Financing Sources 159,122 75,889 (83,234) -52.31% Capital connect charges due to big projects Unrestricted Investment Earning 4,321 2,811 (1,510) -34.94% Interest rate decrease Charges for Services 3,073,792 3,330,455 256,663 8.35% Total Water Fund: 3,295,488 3,439,685 1441197 4.38% Fund 402 - Refuse & Recycling Intergovernmental Revenue 0 11102 11102 100.00% SWA shared revenues distributions increase Unrestricted Investment Earning 254 87 (166) -65.57% Charges for Services 472,239 487,107 14,868 3.15% Total Refuse & Recycling: 4721493 488,296 15,804 3.34% Fund 403 - Stormwater Utility Unrestricted Investment Earning 712 51 (661) -92.79% Charges for Services 4371987 477,986 39,999 9.13% Total Stormwater Utility: 438,699 478,037 39,338 8.97% Fund 605 - Special Law Enforcement Forfeitures 91,516 89,470 (2,046) 100.00% Differs from year to year Unrestricted Investment Earning 66 26 (40) -60.18% Total Special Law Enforcement 91,582 89,497 (2,086) -2.28% TOTAL REVENUES - ALL FUNDS 23,367,996 16,309,433 (7,058,562)-30.21% NOTES are for differences grater than 10% and amounts over $1,000. Page 105 of 254 rW enda Item #6. VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 4/30/2022 YTD BALANCE YTD BALANCE DESCRIPTION 4/30/2021 4/30/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 26,941 41,675 14,733 54.69% Computer system maintenance, volunteer appreciation Manager 162,031 168,064 6,033 3.72% Human Resources 203,076 2141178 111103 5.47% Village Clerk 189,081 191,980 2,899 1.53% Finance 419,668 423,812 41,144 0.99% Legal 103,851 72,520 (31,331) -30.17% Differs from year to year Comprehensive Planning 80,293 115,196 34,902 43.47% Rate increase and other contractual services increase General Government 1671P488 146,983 (20,506) -12.24% Paradise park lease termination IT 350,759 292,319 (58,440) -16.66% Decrease in equipment purchases/IT projects Police Department 1,828,388 1,953,390 125,002 6.84% Code Compliance 47,267 66,629 19,362 40.96% Additional Part time salaries and legal svcs. Fire Control 2,568,905 2,323,927 (244,978) -9.54% Vehicle purchase in 2021($299K) Public Works 750,508 758,069 7,561 1.01% Leisure Services 375,266 475,744 100,478 26.78% Salaries, builders risk ins, special events exp increase Debt Service 309,422 700,484 391,062 126.38% New debt service (rec.center, vehicles & SAN project ) Total General Fund 7,582,945 7,944,969 362,024 4.77% Fund 101 - BUILDING FUND Building Department 360,862 382,646 21,784 6.04% Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 370,965 382,646 11,681 3.15% Fund 301- Capital Improvement Fund Public Works 5,243 194,656 189,414 3613.04% Roads and sidewalks repair and maintenance Parks 3,600 0 (3,600) -100.00% Projects differ from year to year Total Capital Improvement Fund: 8,843 194,656 185,814 2101.37% Fund 303 - Capital Projects Fund Public Works 0 255,000 255,000 100.00% Roads repair and maintenance Recreation Center 701,370 1,693,335 991,965 141.43% Recreation Center project Total Capital Projects Fund: 701,370 1,948,335 1,246,965 100.00% Fund 401- Water Fund Water -Administration 833,662 852,684 19,023 2.28% Water - Production 1,016,769 974,065 (42,704) -4.20% Water -Distribution 529,414 379,453 (149,961) -28.33% Vacant position, water system maint, pension exp timing Water -Customer Service 133,710 143,746 10,036 7.51% Renewal & Replacement 563,977 573,571 9,594 1.70% Debt Service 300,759 257,081 (43,678) -14.52% Debt service paid off in FY 2021 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: 3,403,225 3,180,600 (222,625) -6.54% Fund 402 - Refuse & Recycling Refuse and Recycling 256,422 265,337 8,915 3.48% Total Refuse & Recycling: 256,422 265,337 8,915 3.48% Fund 403 - Stormwater Utility Storm Water Utilities 181,820 188,249 6,429 3.54% Renewal & Replacement 196,038 165,966 (30,073) -15.34% Drainage improvements Other Nonoperating 8,820 0 (8,820) -100.00% Differs from year to year - loss on disposal of CA Total Stormwater Utility: 386,679 354,215 (32,464) -8.40% Fund 605 - Special Law Enforcement Police 111191 40,035 28,844 257.74% Vary from yr to yr, not spent evenly throughout the yr Total Special Law Enforcement: 111191 40,035 28,844 100.00% TOTAL EXPENDITURES - ALL FUNDS 121721,639 14,310,793 1,589,154 12.49% * Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021. DOTES are for differences grater than 10% and amounts over $1,000. Page 106 of 254 Benda Item #6. THE VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 4/30/2022 FY 2022 FY 2022 58.33 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 8.1158,070 8,1581070 4.1758,874 81099,493 31P3401619 70.20% 99.28 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,910,660 1,910,660 110114,552 878,620 (235,932) -21.17% 45.99 Ins.premium tax comes as one distribution Franchise fees - gross receipt 462,000 462,000 269,500 236,982 (32,518) -12.07% 51.29 Franchise receipts one month behind Licenses & Permits 1,000 1,000 583 790 207 35.43% 79.00 Intragovernmental Revenue 856,310 856,310 499,514 499,533 19 0.00% 58.34 Grants Federal 20,400 110165,630 679,951 1,708 (678,243) -99.75% 0.15 ARPA funds are not yet received Grants - State 12,000 12,000 7,000 121102 5,102 72.88% 100.85 Differ from year to year Intergovernmental Revenue 907,320 907,320 529,270 508,162 (21,108) -3.99% 56.01 State rev is one/two month behind, above budg. Chgs for Services - Gen Gov 195,500 195,500 114,042 320,176 206,134 180.75% 163.77 Land development fees Chgs for Services - Public Safety 11,265,570 11267,660 739,468 630,735 (108,733) -14.70% 49.76 Timing in revenue recording - EMS svcs, PBC Svcs Charges for Services - Recr. 46,190 46,190 26,944 1,575 (25,369) -94.16% 3.41 No programs due to construction Fines & Forfeitures 18,500 18,500 10,792 10,759 (32) -0.30% 58.16 Unrestricted Investment Earning 8,300 8,300 4,842 4,517 (325) -6.71% 54.42 Rents & Royalties 255,190 255,190 148,861 127,566 (21,295) -14.31% 49.99 Recreation rental facilities Impact Fees 1,500 1,500 875 9,602 8,727 997.35% 640.12 Differ from year to year Contributions & Donations 2,000 2,000 11167 3,350 2,183 187.14% 167.50 Tequesta fest contributions received Miscellaneous Revenues 121230 121P230 71134 21P782 (4,352) -61.01% 22.75 Differ from year to year Other Financing Sources (lease) 0 1,865,588 1,0881260 972 (1,087,288) -99.91% 0.05 Fire trucks will not be received this FY Appropriate Fund Balance 11145,230 55,710 0 Total General Fund 15,277,970 17,201,358 10,034,126 11,349,423 1,315,297 13.11% 65.98 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 410,083 462,684 52,601 12.83% 65.82 Fees collected for projects Chgs for Sery - Gen Gov 0 0 0 11105 11105 100.00% 0.00 Differ from year to year Unrestricted Investment Earning 110400 11400 817 175 (642) -78.62% 12.47 Miscellaneous Revenues 0 0 0 56 56 100.00% 0.00 Appropriate Fund Balance 171,860 171,860 0 Total Building Fund 676,260 876,260 511,152 464,019 (47,132) -9.22% 52.95 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 583 57 (526) -90.23% 5.70 Transfers In 6771,260 6771260 395,068 0 (395,068) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 4641,243 57 (464,186) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 292 419 127 43.66% 100.00 Transfers In 87,000 117,585 68,591 0 (68,591) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 254,500 2,613,138 0 Total Capital Projects Fund: 342,000 2,7311223 1,593,213 419 (1,592,794) -99.97% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 3,702,125 3,330,455 (371,670) -10.04% 52.48 Revenue is one month behind Unrestricted Investment Earn 8,400 8,400 4,900 2,811 (2,089) -42.63% 33.47 Interest rate decrease Miscellaneous Revenues 48,500 48,500 28,292 30,530 2,238 7.91% 62.95 Other Financing Sources (loan) 41457,000 410457,000 2,599,917 75,889 (2,524,028) -97.08% 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 7,877,419 3,439,685 (4,437,734) -56.33% 25.47 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 11102 11102 100.00% 100.00 SWA revenue sharing Charges for Services 500,940 500,940 292.1215 4871107 194,892 66.69% 97.24 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 292 87 (204) -70.05% 17.47 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 309,173 488,296 179,124 57.94% 92.13 Fund 403 - Stormwater Utility Grants & Contributions 30,000 30,000 17,500 0 (17,500) -100.00% 0.00 Differ from year to year Charges for Services 497,810 497,810 290,389 4771986 187,597 64.60% 96.02 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 11,400 11400 817 51 (765) -93.71% 3.67 Transfers In 150,000 150,000 87,500 0 (87,500) -100.00% 100.00 Timing in revenue recording Appropriate Fund Balance 0 47,352 27,622 Total Stormwater Utility: 679,210 726,562 423,828 478,037 54,209 12.79% 65.79 Fund 605 - Special Law Enforcement Forfeitures 0 0 0 89,470 891470 100.00% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 26 26 200.00% 1.00 Appropriate Fund Balance 74,920 149,670 0 0.00 Total Special Law Enforcement 74,920 149,670 87,308 89,497 2,189 2.51% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,515,074 21,300,460 16,309,433 (4,991,027) -23.43% 44.66 NOTES are for differences grater than 10% and amounts over $1,000. ' -CP- ' - ' -- ' 0%r7A•1 14.0%WV% 4IM 0 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 4/30/2022 FY 2022 FY 2022 58.33 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 77,350 77,350 45,121 41,675 (3,446) -7.64% 53.88 (1), (2) Manager 306,720 306,720 178,920 168,064 (10,856) -6.07% 54.79 (1),(2) Human Resources 385,040 385,040 224,607 2141178 (10,428) -4.64% 55.62 Village Clerk 373,940 373.1940 218,132 191,980 (26,152) -11.99% 51.34 Finance 715,220 715,220 4171212 423,812 6,600 1.58% 59.26 Legal 190,000 190,000 110,833 72,520 (38,314) -34.57% 38.17 Comprehensive Planning 281,540 281,540 1641232 115,196 (49,036) -29.86% 40.92 General Government 314,310 280.1310 163,514 146,983 (16,531) -10.11% 52.44 IT 476,650 476,650 278,046 292,319 141273 5.13% 61.33 (3) Police Department 3,558,370 3,603,969 21102,315 1,953,390 (148,925) -7.08% 54.20 (1),(2) Code Compliance 1241480 1241,480 72,613 66,629 (5,985) -8.24% 53.53 Fire Control 41172,295 6,050,084 3,529,216 2,323,927 (1,205,289) -34.15% 38.41 Public Works 1,546,915 1,546,915 902,367 758,069 (144,298) -15.99% 49.01 Leisure Services 942,080 976,080 569,380 475,744 (93,636) -16.45% 48.74 (3) Debt Service 886,280 886,280 516,997 700,484 183,488 35.49% 79.04 New debt service Interfund Transfers 827,260 827,260 482,568 0 (482,568) -100.00% 0.00 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 171201,358 10,034,126 7,944,969 (2,089,156) -20.82% 46.19 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 458,652 382,646 (76,006) -16.57% 48.67 (1), (2) Allocate to Fund Balance 0 90,000 52,500 0 (52,500) -100.00% 0.00 Total Building Fund 676,260 876,260 5111152 382,646 (128,506) -25.14% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 2441761 194,656 (50,105) -20.47% 46.39 (2) Interfund Transfers 87,000 117,585 68,591 0 (68,591) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 464.1243 194,656 (269,587) -58.07% 24.46 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 148,750 255,000 106,250 71.43% 100.00 Recreation Center 87,000 2.1476,223 1/444/463 1,693,335 248,871 17.23% 68.38 Total Capital Projects Fund: 342,000 21731.1223 1,593,213 1,948,335 355,121 22.29% 71.34 Fund 401- Water Fund Water -Administration 1/377/790 1.1494,036 871,521 852,684 (18,837) -2.16% 57.07 Water - Production 1,945,290 1,945,290 11134.1753 974,065 (160,687) -14.16% 50.07 Water -Distribution 742,350 756,350 4411204 379,453 (61,751) -14.00% 50.17 Water -Customer Service 279,450 279,450 163,013 143,746 (19,267) -11.82% 51.44 Renewal & Replacement 3,657,000 4,093,550 2,387,904 573,571 (1,814,333) -75.98% 14.01 (2) Capital Improvement 4,442,000 41,442,000 2,591,167 0 (2,591,167) -100.00% 0.00 (2) Debt Service 493,470 493.1470 287,858 257,081 (30,777) -10.69% 52.10 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 7,877,419 3,180,600 (4,696,818) -59.62% 23.55 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 309,173 265,337 (43,836) -14.18% 50.06 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 309,173 265,337 (43,836) -14.18% 50.06 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 376,615 219,692 188,249 (31,443) -14.31% 49.98 (1), (2) Renewal & Replacement 282,000 304,427 177,582 165,966 (11,617) -6.54% 54.52 (2), (3) Allocate to Fund Balance 45,520 45,520 26,553 Total Stormwater Utility: 679,210 726.1562 423,828 3541215 (69,613) -16.42% 48.75 Fund 605 - Special Law Enforcement Police 74,920 149,670 87,308 40,035 (47,272) -54.14% 100.00 (2) Total Special Law Enforcement 74,920 149,670 87,308 40,035 (47,272) -54.14% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31,282,980 36,515,074 21,300,460 14,310,793 (6,989,667) -32.81% 39.19 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 4/28/22 for the period ended 4/23/22. 7 days of personnel expenditures not reflected in April 2022. (2) Not all operating expenditures/expenses recorded for the services of April 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 108 of 254 Agenda Item #6. Page 109 of 254 Agenda Item #6. r- 00 � 00 r-i N O N l- r-1 M Ln N r- N O 00 M M N I� 1,D O �D M Ln � r-1 9zi- cn cV M N 00 IP) r1 I" qzi O r-i Ln 01 01 00 cM r-1 N N N N � f V � 00 Q0 r-1 Ol � O \ � O \ N N N N N o0 Ln 01 r- Ln W f V r-i O r-1 M f V O 00 O N I- M l0 O I� 00 qtr-1 M r-1 M l0 N N N 00 q;t Ln r-i � 00 O CY) O ri O O � M� fr-l-1 � N N N l0 l0 I� M O N M O N O O N N Ol l- O r-1 l- al O M lzT O cV r-i M r- (V Ln m fV M M I� I� N O Ol O N r-1 r-1 r-i Ln M �D 00 O 0) O M l0 I- N l0 O ++ o ++ 0 Ql M M m Ln 00 lD (M CF) O O 00 H F- L. L S (V r-1 R::l- O N l- O M N (V O r-1 r- M O Q0 M M Q0 O M M 00 CV r-1 � �..r M � r- O lD O l0 l0 O r1 r-1 00 r-i r-1 r-1 rn O O 2 2 N N � 4-J L L V V c6 N O N Q) M Q) Q) cr N U (3) Q) V Q) 4-J v LL i.i E C: a o =3 O O U V U O LL G U E _0 O +� E CT m L U O p Q) E a) dA N O V V N CO L N N 4 w N m t X N � c0 DC M w v Y Q) (AN � >, C v — (� , _0 U QJ \ N _ > 0_ Q Lni v U >• (B C O C - L _0N ( O Q) \ +� N v °i O .N N fa DC aJ (a _ ca L7 DC U N -W O CLn '�, � v Q �� L- Q . � � C i N= }' � U v U nA LL' \ a--' Q O Q — Q — ca � LL j > ai ( v O aj C .0� Z,-+ z cn N O Q U L Q) Z) Z C u c6 � Q) UO Q= N c N F U � C (A � Q 9--+ M = O '+O-+ p — c.) v O E - Q� O_ Ll- oC w w cn O U v w aA > _ > 2 V O }' .- v> w O m C 0 w 0 o- 2 Q (D .L N C) O U= Q) � C) Q) a- -I--� m cn L- ii O U a Page 110 of 254 Agenda Item #6. M M M�1.0 r- r-i M .o m M ko 00 to r1 rn,:i- m r-r- zt M Ln 00 M Ln (V (V r-i c r-I r-i 00 00 lc:l- r-i r-I ,:I- M N r-I I- N 00 r-i N R:t N 00 O r-I r-I O p � p 0 0 p 0 p p ~ O N ~ O N 00 l0 M cV Ln r-I l0 Ln O lqT M 1.0 Ln O M I- M Ict 10 Ln O 00 M f- I- N O 1�t M 1:t N r-I O qzt r-1 N l0 qt � r-I r-i r-i CV r-I r-I r-i r-I Ln o 0 I� Ln r-I N N 0 01 o LA N N N M M p O o\i O o\i H °—° O0 N N ca 3 V Q rn kD M a) m Qo O 00 1;4- rn 0 00 Mq:1- N N l0 O r-i %t O r N O r-I M M rn cM \ ca o r-I CV M Ln r-I O N r1 N M N r-I r-I N N M N r-i C7 �p 4 ++ 0 (.0 �+ � O O O 00 H H G O L � L Q) O r-i M O M O O M I� � M r-I 00 r-I Ln O 00 r1 '�t r*- O N 00 r1 O r-i N 00 = l0 r-I N N 00 � bba O O O 00 m O ++ ++ cV � L L a� N tw N O c_ M = N \ � cM C M V M OC cn O 06 O +_+ — cn ru O m W v O O Ul O 2 O GG O O E O 4-j cn M _ N E < Ln +j N •f0 v M _ > � — N � N 0 Ln U U� Q N U N CAx }r O ,Wx NC v N Na) Q -+ af-uLL > U N � N ++ EO O i a- N O 0x OO O LnN U I NE cn nN\LL U U O 4-0 O ul o N O _ � O i m M=c a m v N �N � E— �aJ c6 "ai L a) O O C �Lno E o +_► E O - M 0) -0 W ° W o O U O�" 2 a) Z �NC U N Q � O . OV S 3:�O� Q � •u0N O O Q O O 0- W w W W W W cCv LL C6 J O M or- Z V) � Q N = a Page 111 of 254 Agenda Item #6. Q) � N � f� O N Q�i O M l0 O O O Ln O O O O O> > O O O 00 01 0 \ N r° cm n �r-i L n N N r-1 N l0 r o DO m N or-i o O N r-1 0 N Q) m o �° o� � o 0 0 o Ln o O N = O � � N � �+ O N \ O qzt O O � O O O � N O O O O O O O O 00 O 0 0 O 0 L a.) O �N O O O O O 00 C:zj- N N Ln I Ln r-I r - Ln N f6 � c6 O O (.0 O O M N O Ln O O O � cV O O O O � O O l0 L r-I l0 N `� M l0 (V N 00 00 � Ln N t C CO c O O O O O Ln O O O Rt O O O M O O ro O O O Ln O 0 0 O r-I i L V a L a M a N 0 C C O }+ R E V L � � a � a v N Ul 4-j �..r O Ln � `n (a U N U N Ln M L O O — O:E O v Q H U _� v m U CA'j = V Ln 2 U E A U N ca = U v O }' M_0 cn N ca tw U �� O � 5, v ++ W +� O N a� U N Ln O a Y v Q v E u +� - F- Ln �7 cn �_ O O o c� v Q p O '� cn p j. Cu0 J —_ N J *' 4 — 0- cu N U a � a--� Q O ii \ a-=� N (J) Cn LL i 4 O LLJ U = C - � O = > Z; >� C6 M i v v v M a--+ o L �„ •� Q DC O cn p a m U � v Q O O cO c c6 M � c6 � i .� Ow ii U D c0 (� N LL 2 L/) LL CO LL L U Page 112 of 254 Agenda Item #6. III 0-01 N O N 0 M M O N Ln qzl-I- M Ln rn O Ln N N 00 rl N O N N N O al M M O al M M 4-0\ Ln M 00 � 00 Ln O r-I m O cn I- I- M N M N Ln v Q\ I� 4-0\ (w-4�o a ) M r-1 0,0 N O 0p N N N rq 00000 00000 0 � MM 00 0 � 00000 N 0 O � 00 rl M LMn � � r--� M � w o (n 000 + O rn ( M Ln N M N� w 0 M N N 0 M M M O O) Ln I- O l0 O ri M O ri M � Ln O 00 O O 00 p 00 M w N O Ln I- N w 00 N M corm Q0 Ln O O I� O V OMO \ p rl M L � r-I rl CYl N M o Ol L N C7 Ln O W -0 O Ln rl Ln r-1 o rl `� Ln N M rl o rl O '� Q � O 1° � 00 N M rl rl rn `� O n4 o w r-- M m '� M M N rl M`N-I Q M r-I u N Y i O U 0 •— ate-J a o o E a) N_ L a L a) Q N v a) L c =3 Ln a-1 4-j c 0i E N a) E C6 a) +j c •Qj c O 4- -a ru V) p 1 O O a --+ c L U +j a) ?� E U v 0 +a c a) O M v N U ci Ln O O O •- 1 — v D 07 v o °° L a'° Q) c v wo 0-0 a, .>L- N v Q c 0 ra(0 a)M a) a) a)- > cn O cn O .— c M c — ++ N C6 V)U U ca a) +� O U N M U— L U cn Vf N cn +.r V) (AN c W L O � a) 0C U0 v v c — ate-+ L u v +_+ oC w'� aj a) > i +� O U O H CM:a) cn U Q N E CL a) L L Q ac) �a� a) L 006 Q) L CLO Q o O U U U O0 > a) Q o L a- m O " i7i Lu U lZ U aO QI 1 10101 Page 113 of 254 Agenda Item #6. r-I Ln r-I Ln Ln N O M N Ln 00 r-I O lD tJ9 O M � ON r-I I- � � l0 u1 N � O M O 00 r-I N O N r-I I� � ^ N Ln 4-0 N � ^ r-I Ln M M M al r-I It Ol �Ni � r-I N N O � N Q Z O R* � ON I� N N A l M M 0) 1.0 a)0000 O N N E 00 00 Q0 L n O � O I;t O lD Ln N 0 q* M lD 0 N N O O M qt Ln 00 r-i M n M r- r-I r-I �D r-I r-I rM-I r-I QD N 00 O O I� Ln 00 l0 0 Ol N M 0 C%4 Rt M r1 CV L n f n 0)r-1 0 0 Q CD w Ln ri 0) O r-lkD N lD CV M r l � Ln f- r l � N � l0 Ln � r- CM i r-1 r-1 N r-I r-I Ln lD O O O 00 lD M O lD O[ V � lD O Ln O O M M M O N •� M N Ln O M NM r-I r-I N O (A ca b.0 u °' O = N v v E }, c O O E N _ It L Q N N cu N i Ln Ln — u C3A +_' E v) 0 E -o N U t1A 07 pU .c w • M a--+ O z � O N ~ U � to v >j i U ,i -0 v (j p � a--+ Mbn ateJ c w _0— � � v U tL 4-0 U cn }, Cu •� i Cl) 0 72 Ln M �' to.� N •L v N .Q v au E N N-0 U U -0-- .� N N N N [6 cn _ •L N UO O U O r-I N U .� 4- N � N N (n C N a- O E E 'N - •� i Q '� L ate-+ -0 00 ) •� — +-+ U U U O Z • +-+ — �Q +-+ -0 N bn O O = i tv M � N 1 N Q cn N O O i N N o2S +p., a1 N N N .� •fa � a-J W +-' fa O p U N aN-+ i > (D a� a1 Q w Q O= � C� '� o '� }' N U U" O > Q i i i i U f6 (n a..� L J Q cn J (n � N p c E Q C6 0- Q O O a) J 4-1_ N v —Cl)t]�Q to J O L O L O O L C � tM N � f6 a- p � cu a-j LO w c cn w I N > O a) t1A � V)- N A W� N J V)�}, a- > M V) n � V) D. w o w la- UOO o cc- o Q J Page 114 of 254 Agenda Item #6. Ln o M m Ln to 00 Q \ Q \ o M t.0 Ln 00 �.D r- Q \ Q \ Q \ Q \ 00 N IZI- l0 r-1 r-1 Z Z r- r-I (V lqt r- q;t r- 00 Z Z Z Z Q Z 0 rn�� M N N M M M r-1 o Q 0 00 00 0 �� 00 Q �\\\ Q Q Q Q \\\\\\\\\\\\\\\ Q Q Q Q Q Q Q Q Q Q Q Q Q Q Ln � M Rt M M N� N Z ::I- q N Z z z z z z z z z z z z z z z z z z z O 00 r m o N 0 n �n o r4 O ' r- M O 00 () N `r) N N rn 00 O Q 11i `n O Q 00 Q O `� r-I \ 9t r-1 l0 l0 r- M f V `� r 4 O Ln � � M rl L r1 00 � r-1 L� r-1 rl L) r-I O N M r-1 M 00 l0 r�-I z N O r-1 N r1 z N U) z L r) L n O Ln O M O O M ONO M M rn MO 00 Ln O O MM N N M lD Rt M l0 (V `� l0 N 00 M 00 Q O N r-I r-1 rl r-I Ln M r-lU-)r-1 N rl l_f) DO r- M z N rl L c6 ^ CU N N � +^-+ � ^ N E a--+ C: ^ p v E E c U E O U +� O • v � �,, +j v o c O N 0' +� N = Q) L L C0 v > c0 a) Q Q n V) ' L °v � .n. U � � -0 cn c6 Qa_+ cn N •u - ++ N N LO^3: ate--+ O c c O .O N -C c O O> O O v O p� O �O ca N M ?� 1 (U to � ca O N N+jO a� L ° N o o O D N O •> ° �_ +J O E E +-j i _Ise U U � f0 cN cN N N (A >� N N QJ �+ 4-0cn N > M Q Mi Q N N U i � N O N i p M aJ a-' _ . V N Q O 4-j E V E V `� N N E a..� cn U N N cn O c� N L - •� N^ � . - O N^ — +-+ N .-- N N to f0 ate-+ ate-+ `� >� on -0 a"' a.., ° +.+ ° '}° O O OU N LL 4-1 N• � °Oj 0 nU 0-0 D- D- M O 00 cn i E O N O N * OO o a-M i M N b_N �C N LL p U ` O • N TE M N N N O c Lu n 4J o O N fNOLC6 D O cr\\ o p O �� an v N � J ?: -c- w � O OJ f f U A Q N o M M �' 0) U�p p p O O Q U c6U-0 6i) O DN N � v6 U Li-a- 6 —* 'O� X++ � W nCO l 4 O M- z Page 115 of 254 Agenda Item #6. I- 1.0 M cn m 00 O T-4 N 0 O aJ O> O rn rn _ •� i O O ~ O N U N vi N N N .N N U '+j L v�i U C]A Q E M C = -0 > O N -a O N a) Qj C —i N N O E w +- O m O� UO M E M p L -0 }' ~ O O X vi O \ U dJ O N U 0 w 3 O z buOV L Ln E ((A OJ L O 4- E `� s M w LnUO O E 2 •� a--+ aA N QQ M M rl r-I Ul c-I � N M O O 0 O O ,% M Q a-J M L U_ O 0 M Ln O Ln L .'A o — M L L o Q a--+ N -0 N DC +-+ I-_ woo � L ° O L � N s Ln i� a)c 0� C O O Ln m M o 0 0 0 0 0 o U 0 U E °) m N N 00 N �o Q O U > vi dJ u — Q L � Q O cn Q U . _ +� 4-1 O E fp N f6 Q V C: C U L U O : L N N U Ln to 0 4- U C6 •— L N _ N =3 f6 C N N L v Q) a-J QJ .T Cu U ca U M ate--+ ate-' L v O -0a_' O C7 f6 '� Ln `� vi v N V 0 � � � coL N bn N M N N N v E }' C)wM O C6 N f6 C :5 O oOC O MO O in " U01O C }' � _ E cn >- Ln N N :7, O�� +Jaj M N v OJ N L f6 J dJ = CLO +Ln -0 N v � CiA N a--+ +O-+ DC O NC� _0 0 O N O +- ca -0 07 �_ V O an � O 40i0 Ln O }' � }, L 4-J �, -C (AM C U cn a }' O r_ cii v N N O U }, �, a✓ M C6 a-J L a--+ O v � Q m a� m > U � co O +r vi cn E cn 5. E z O in a--' E L N E C O c6 U O +� C fB p 0 z p O O � -0- Ln a) Ln O 04-1 Q a) 1 O 4-j 'U 6. ,� L _cn L oC= s o Ln O o�S >, w(D •N 4n M O Ln Ln - — U \ (n L-� 4J v c6 '> C L aA c6 U ca O O L L aJ �_ w _0 >- C O Ln L O O (6 > 4J cn -C .� i ca w— 4J U +� O w O +� E Qj t a-J c� > O U O cn N N "� O C O � on0- U N Ln v OD O Ln O N u- +� 6 O O N m Lp > O L N Z3 s N + M a c6 r NL Ur) N �N pO .E O L O � \>O O N N +C O O O � N O c QOCA OM >0 N L NU m Ln OL N CAA N s }' N tin �� U `~ O N a� •� O N U E .� O p `~ - p O � 0 O U Cl) O v f6 Ln 0 N -CN 4n 4J - 3 aJ •� N W O �O — � ° � 'U O N Ln cu 'L N .� z CO N z ate+ fa = > U DC OL a N ,V aN-+ fa"6 c _ Q '� U � � 'N O � cc G M U v bn W v`ni N U 0 4J > � . �_ N aJ O p[ N N N �c o r C 'cn C 'cn C O C O C O E z3 ' >� — C U L v1 'U O dJ dJ aO-+ N E 4J W� O~ C ru O U C6 F > O cr OL O 'in m m U N U N U N i Q > U E •_ �� C ca W t]n * v C ,� O — E O U O 4J in E V) 3 Co w w w _v N O c./) O 4J dJ U cn -6 U= U w DC � c6 U M* cn 0-* O w w Page 116 of 254 Agenda Item #6. M o00 00 Lr I- Ln M 00 N M ::J- M M N r-I N r-I N M Ql Ln Ln N r-I Ln M N M N ; D Li) I- r 4 p� W M r-I M N O1 N N N � r-I r-I N M N N i i O i O -0 M -0 ru 73 41 N N .i � U .0 a)+ X J=M cn M cn V L i aj > +-+ .L N U C � V) 12121 � C/) Page 117 of 254 Agenda Item #6. M N L O � f— C) LO C) O C) O CD O CD00 O � C) O C)C) O ti 'Cl-O O O M� � _ w 0 ,+_M+ � M T- LO � M O O O w Lll M — CF) _ LLI O O J L" C N � , ti Ln 0')LOLfl O O I� '7 MEf} cQ f V� Q Q Q CO 00 L N N 00 M I, O 6 O O O O O O 00 00 O L6 oM0 O O 0= N M 0000 O O O M C) _ O �+ ; M ti � OLC) CDLll Lll I- w J > U J a J a C' J a 0 00 N � 00 O Lq LO O i Q CY) CY) O N O co LO (0 C)N � co = LO N O OLr5 Qq- co 4 N 4 N O N W � rn 00 pp CD V � I � 6c> N O o 0 Ln c i d d i d (O 4) (� C) LO C) O C) O CD r o N (6N LO 0000 C, 1 It N ' �t O I` LO O O N to 't H} — ff-? M 6q O 6q O to 61} e} 69- t O O ++ O O M CD O CD O +, O O O O O O N O C) O o O 6 O 6 O 6� O o O o 6g � � � � 601 ea � � �co co O N M O 00 1: O O O O p O O N M CCD) r CCD) CCD) O N 00 Q Ln O O O O f- N O C) (6 N CS O I-_ 0 O O O co T r M p ~ M L N O I- O_ Ln O_ O_ 0 LO O C7 (o O Ln 00 O M O Ln O V) m m O O C N N N M f cli •E CD i O O O N N N N N Np O O N O N 00 N � N � O N O N O N M N N O N d NO >- >- O c1r) C)>- � M CO LL LL r LL O LL O }' � C)N O V Np O N O N N N N O N NO NO 04 N O N O p N p N 0 N 0 N NO N NO N p N p N N N O N W N CO >- >- >- > >- N cli C) I� O LL LL LL LL M LL LO (D cx LL 4) LL O O U LL a) L E U ca U O U O _ a) �. j O _0 O O V/ E O I..L O I..L >1 U E U Q C 6 oLU C E _� > m m CY) > aO °' ucj �cC O E Ccr w U) i p LI-O OO U) co +' + I Ol > > +r � a) E O — E O E W w O O E O � c� N E tf ca U ca tf c� O O J U J U U U � c� c O O D D LL LL C] N Q M O m m M CO < O N m U U Q Q cn o 0 0 o w w M ca o w D LL LL m LL LL LL LL LL M LL LL U LL _0 a� C c E 0 C _ i Q O }' O M 0 > 0 > 0 > a) M 0 y NCY U U U ci Q U cli co C (3) LL LL LL LL D Of Of LL LL LL LL L1 LL CO Q LL CY L Q L 0 a_ a_ Q Q E E O U O U c E E �i �s c cu Z cr L a.-� � a--� [� O C / _ LL � � M �_ L to C E N E Qi V Y ++ ++ > E /(a C a) (6 a) a) C: () O O L � � 0O HO O E c 2 LL M O (if L U Q U) U O } Q ( m a) m w e c -0 W W o cn ca + � '5 '5 Lr U Fn H 0 m 0 a a 0 LL a Of a) LY o 0 00 00 Q 0 coo 0- z o 0 U) Q Page 118 of 254 Agenda Item #6. Page 119 of 254 Agenda Item #6. Page 120 of 254