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Home My WebLink AboutHandouts_Regular_6/9/2022 (4)Agenda Item # Regular Council STAFF MEMO Meeting: Regular Council - Jun 09 2022 Staff Contact: Jeremy Allen, Village Manager Department: Manager �� Manager's Report through May, 2022 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 $8.2 million, which represents 100% of the budgeted amount. It is $413 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 (55%), 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 seven month's collections. 4. Intergovernmental revenues (67%) 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 seven month's collections due to the half -cent sales tax revenue increase (by 13%). 5. Local discretionary infrastructure surtax(63%) - collected at $294 thousand, which represent 63% of the budgeted amount for only six month's collection/reported period and is above target for six month's collections (by 13%) due to the increased State revenue collection/distributions. 6. Revenues (Budgetary comparison) recorded in the General fund represents 70% of budgeted due to the distribution nature of Ad valorem taxes collected at 100%, representing 68% of overall General fund revenues at 5/31/2022. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 52% of budgeted. Not all the expenditures recorded for the services provided up to 5/31/22 and personnel expenditures recorded as paid not when accrued. Page 110 of 619 Agenda Item # 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 $413 thousand higher than same period of prior year. 9. Expenditures (Prior year comparison) all funds has increased by $1.2 million (8%) 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 May 2022 reports Financial 1 May 2022 Managers Report.ADA Copy of May 2022 Grant Budget Worksheet Page 111 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 001 GENERAL FUND GL Number Description Balance *** 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 1,788,307.58 7,508,559.16 328,239.39 0.00 85,355.53 388,710.15 0.00 0.00 10,099,171.81 400,166.64 265,096.46 0.00 0.00 2,268.05 57,502.89 0.00 0.00 0.00 725,034.04 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 3,167,758.19 9,374,137.77 10,099,171.81 Page: 1/8 Page 112 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Due to Other Governments Total Liabilities *** Fund Balance *** F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 229,822.79 700,175.81 17.29 216.60 3,913.67 934,146.16 828.30 (36,040.72) 7,883.49 (27,328.93) 0.00 11,454.70 864,932.12 0.00 876,386.82 876,386.82 85,088.27 961,475.09 934,146.16 Page: 2/8 Page 113 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - 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 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 114 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 387,144.83 200,020.88 0.00 0.00 0.00 587,165.71 1,085.50 0.00 0.00 0.00 1,085.50 0.00 0.00 0.00 2,550,094.11 0.00 2,550,094.11 2,550,094.11 (1,964,013.90) 586,080.21 587,165.71 Page: 4/8 Page 115 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 3,145,972.65 Investments 3,411,552.84 Accounts Receivable 679,648.86 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Inventories 224,263.71 Prepaids 39,643.08 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 83,335.00 INFRASTRUCTURE 15,249,991.62 Buildings 224,255.54 Improvements Other Than Bldgs. 24,662.40 Machinery & Equipment 306,345.95 Construction in Progress 216,729.93 Intangible Assets 8,038.08 Other Fixed Assets 0.00 Deferred Outflows 548,103.80 FIXED ASSETS 0.00 Total Assets 24,162,543.46 *** Liabilities *** Accounts Payable 53,511.98 Accrued liabilities (221,030.83) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 251.53 Deferred Revenue 0.00 Current Portion of Debt 391,728.09 Other Current Liabilities 0.00 Customer Deposits 47,005.39 Noncurrent liabilities 2,344,386.67 Other Long Term Liabilities 415,756.86 Def Inflows of Resources 478,636.00 Total Liabilities 3,510,245.69 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 11,584,763.87 Net Assets, Restricted 0.00 Fund Balance - Restricted 376,728.00 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 7,760,148.90 Total Fund Balance 20,221,640.77 Beginning Fund Balance 20,221,640.77 Net of Revenues VS Expenditures 430,657.00 Ending Fund Balance 20,652,297.77 Total Liabilities And Fund Balance 24,162,543.46 Page 116 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 278,644.10 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 278,644.10 *** 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 184,360.34 Ending Fund Balance 278,644.10 Total Liabilities And Fund Balance 278,644.10 Page 117 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 45,509.41 Investments 0.00 Accounts Receivable 95.77 Due from Other Funds 0.00 Inventories 586.55 Prepaids 517.71 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 2,003,395.44 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 17,118.63 Construction in Progress 0.00 Deferred Outflows 25,859.00 Total Assets 2,093,082.51 *** Liabilities *** Accounts Payable 1,270.38 Accrued liabilities (16,381.66) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 0.00 Current Portion of Debt 0.00 Other Long Term Liabilities 14,769.37 Def Inflows of Resources 10,773.00 Total Liabilities 10,431.09 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 1,236,387.06 Fund Balance - Unassigned 740,011.78 Total Fund Balance 1,976,398.84 Beginning Fund Balance 1,976,398.84 Net of Revenues VS Expenditures 106,252.58 Ending Fund Balance 2,082,651.42 Total Liabilities And Fund Balance 2,093,082.51 Page 118 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Due to Other Funds Total Liabilities *** Fund Balance *** Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 47,962.10 150,015.65 0.00 0.00 8,540.61 206,518.36 0.00 0.00 0.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 49,477.26 206,518.36 206,518.36 Page: 8/8 Page 119 of 619 Agenda Item # VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 5/31/2022 Cash Investments Total General Fund #001 $ 1,788,308 $ 7,508,559 $ 9,296,867 Building Fund #101 229,823 700,176 929,999 Capital Improvement Fund #301 158,692 - 158,692 Capital Projects Fund #303 387,145 200,021 587,166 Water Utility #401 3,145,973 3,411,553 6,557,525 Refuse & Recycling #402 278,644 - 278,644 Stormwater #403 45,509 - 45,509 Special Law Enforcement #605 47,962 150,016 197,978 Total Cash and Investments $ 6.082,055 $ 11,970,324 $ 18.052,380 Page 120 of 619 zq nda Item # VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED YTD BALANCE I YTD BALANCE DESCRIPTION 1 5/31/2021 5/31/2022 VARIANCE I % VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes Sales & Use Taxes Franchise fees - gross receipt Licenses & Permits Grants - Federal Intergovernmental Revenue Chgs for Services - Gen Gov Intragovernmental Revenue Rents & Royalties Contributions & Donations Miscellaneous Revenues Chgs for Services - Public Safety Fines & Forfeitures Impact Fees Grants - State Charges for Services - Recr. Transfers In Unrestricted Investment Earning Other Financing Sources Total General Fund 7,756,295 8,169,390 413,095 5.33% Historically, 91% receipted by the end of Feb 916,233 1,044,252 128,019 13.97% State revenues distributions increase 299,032 277,108 (21,924) -7.33% Timing in revenue recording 700 950 250 35.71% 160,109 1,708 (158,401) -98.93% Differs from year to year 523,079 606,449 83,370 15.94% State revenues distributions increase 404,214 347,491 (56,723) -14.03% Decrease in large projects - land development fees 687,531 570,895 (116,637) -16.96% Decrease in admin fees from Water fund 153,303 174,767 21,464 14.00% Recreation facilities rental increase 100 3,350 3,250 100.00% Differs from year to year 13,709 2,793 (10,916) -79.62% Insurance premium refund not received in FY 2022 922,109 809,470 (112,639) -12.22% Timing in EMS fees recording, plan review fees decrease 16,797 11,644 (5,153) -30.68% Code enf. Fines decrease 25,508 9,602 (15,906) -62.36% Differs from year to year, decrease in new projects 13,605 12,102 (1,503) -11.05% Differs from year to year 3,415 4,021 606 17.75% 31,994 0 (31,994) -100.00% Differs from year to year 5,402 7,076 1,673 30,98% Investing increase. 174,219 972 (173,247) -99.44% Capital lease, sale of assets differ from year to year 12,107,354 12,054,039 (53,315) -0.44% Fund 101- BUILDING FUND Licenses & Permits 700,208 531,915 (168,293) -24.03% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100,00% Differs from year to year Charges for Services 7,031 1,105 (5,926) -84.29% Admin fees from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 754 350 (404) -53.54% Total Building Fund 709,807 533,426 (176,381) -24.85% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 275 57 (218) -79.27% Total Capital Improvement Fund 275 57 (218) -79.27% Fund 303 - Capital Projects Fund Unrestricted Investment Earning Other Financing Sources Total Capital Projects Fund: Fund 401- Water Fund Grants Federal Miscellaneous Revenues Other Financing Sources Unrestricted Investment Earning Charges for Services Total Water Fund: Fund 402 - Refuse & Recycling Intergovernmental Revenue Unrestricted Investment Earning Charges for Services Total Refuse & Recycling: Fund 403 - Stormwater Utility Unrestricted Investment Earning Charges for Services Total Stormwater Utility: Fund 605 - Special Law Enforcement Forfeitures Unrestricted Investment Earning Total Special Law Enforcement ITOTAL REVENUES - ALL FUNDS 2,420 440 (1,980)-81.82% Investment balance decrease 6,890,000 0 (6,890,000)-100.00% Loan proceeds for cap. projects recv'd in previous yr. 6,892,420 440 (6,891,980)-99.99% 3,542 0 (3,542) -100.00% Differs from year to year 54,710 30,530 (24,181) -44.20% Differs from year to year (credit recorded in FY 2021) 223,333 89,772 (133,561) -59.80% Capital connect charges due to big projects 4,763 4,364 (399) -8.37% 3,079,388 3,892,101 812,712 26,39% Timing in revenue recording 3,365,737 4,016,767 651,030 19.34% 0 1,992 1,992 100,00% SWA shared revenues distributions increase 281 87 (194) -68.91% 475,382 491,725 16,343 3.44% 475,663 493,804 18,141 3.81% 776 51 (725)-93.38% 443,152 481,633 38,481 8.68% 443,928 481,684 37,756 8.50% 91,516 89,470 (2,046) 100.00% Differs from year to year 78 42 (36)-46.15% 91,594 89,512 (2,082) -2.27% 24,086,778 17,669,730 (6,417,048)-26.64% NOTES are for differences grater than 10% and amounts over $1,000. Page 121 of 619 enda Item # VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED DESCRIPTION YTD BALANCE 5/31/2021 YTD BALANCE 5/31/2022 VARIANCE % VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 32,915 45,229 12,314 37.41% Computer system maintenance, volunteer appreciation Manager 185,964 191,093 5,129 2.76% Human Resources 227,655 239,737 12,081 5.31% Village Clerk 226,572 213,307 (13,265) -5.85% Redistrib.of recruitment exp., empl. recognition increase Finance 469,226 465,841 (3,384) -0.72% Legal 116,442 86,680 (29,761) -25.56% Differs from year to year based upon service needs Comprehensive Planning 92,198 140,949 48,751 52.88% Rate increase and other contractual services increase General Government 179,019 154,894 (24,125) -13.48% Paradise park lease termination IT 381,735 329,368 (52,367) -13.72% Decrease in equipment purchases/IT projects Police Department 2,052,849 2,172,968 120,119 5.85% Code Compliance 53,826 73,557 19,731 36.66% Additional Part time salaries and legal svcs. Fire Control 2,864,129 2,620,752 (243,377) -8.50% Vehicle purchase in 2021 ($299K) Public Works 864,838 884,980 20,142 2.33% Leisure Services 413,021 530,926 117,906 28.55% Salaries, builders risk ins, special events exp increase Debt Service 340,464 735,999 395,535 116.18% New debt service (rec.center, vehicles & SAN project ) Total General Fund 8,500,853 8,886,281 385,428 4.53% Fund 101- BUILDING FUND Building Department 444,395 448,338 3,943 0.89% Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 454,498 448,338 (6,160) -1.36% Fund 301- Capital Improvement Fund Public Works 17,021 194,656 177,635 1043.62% Roads and sidewalks repair and maintenance Parks 3,600 0 (3,600) -100.00% Projects differ from year to year Tequesta Drive Bridge 78,095 0 (78,095) -100.00% Projects differ from year to year Total Capital Improvement Fund: 20,621 194,656 174,035 843.97% Fund 303 - Capital Projects Fund Public Works 0 255,000 255,000 100.00% Roads repair and maintenance Recreation Center 1,086,751 1,709,454 622,703 57.30% Recreation Center project Total Capital Projects Fund: 1,086,751 1,964,454 877,703 100.00% Fund 401- Water Fund Water -Administration 954,983 945,400 (9,583) -1.00% Water - Production 1,172,418 1,092,382 (80,037) -6.83% Timing in pension expense recording Water -Distribution 603,420 433,466 (169,954) -28.17% Vacant position, water system maint, pension exp timing Water -Customer Service 156,113 176,721 20,608 13.20% Bad debt exp.and regular salaries increases Renewal & Replacement 590,005 641,333 51,329 8.70% Debt Service 340,339 296,808 (43,531) -12.79% 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: 3,842,213 3,586,110 (256,104) -6.67% Fund 402 - Refuse & Recycling Refuse and Recycling 299,046 309,444 10,398 3.48% Total Refuse & Recycling: 299,046 309,444 10,398 3.48% Fund 403 - Stormwater Utility Storm Water Utilities 203,900 209,466 5,567 2.73% Renewal & Replacement 201,735 165,966 (35,769) -17.73% Drainage improvements Other Nonoperating 8,820 0 (8,820) -100.00% Differs from year to year - loss on disposal of CA Total Stormwater Utility: 414,454 375,432 (39,022) -9.42% Fund 605 - Special Law Enforcement Police 11,191 40,035 28,844 257.74% Vary from yr. to yr., not spent evenly throughout the yr. Total Special Law Enforcement: 11,191 40,035 28,844 100.00% TOTAL EXPENDITURES - ALL FUNDS 14,629,627 15,804,749 1,175,122 8.03% * 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 122 of 619 Aigenda Item # THE VILLAGE OFTEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 5/31/2022 FY 2022 FY 2022 66.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 5/31/2022 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 8,158,070 8,158,070 5,438,713 8,169,390 2,730,677 50.21% 100.14 Historically, 91% receipted bythe end of Feb Sales &Use Taxes 1,910,660 1,910,660 1,273,773 1,044,252 (229,521) -18,02% 54.65 Ins.premiumtax comes asone distribution Franchise fees - gross receipt 462,000 462,000 308,000 277,108 (30,892) -10.03% 59.98 Franchise receipts one month behind Licenses & Permits 1,000 1,000 667 950 283 42,50% 95.00 Intragovernmental Revenue 856,310 856,310 570,873 570,895 21 0.00% 66.67 Grants Federal 20,400 1,165,630 777,087 1,708 (775,379) -99.78% 0.15 AREA funds are not yet received Grants - State 12,000 12,000 8,000 12,102 4,102 51.27% 100.85 Differfrom yearto year Intergovernmental Revenue 907,320 907,320 604,880 606,449 1,569 0.26% 66.84 state rev is one month behind, 1/2 c tax above budg. Chgs for Services - Gen Gov 195,500 195,500 130,333 347,491 217,158 166.62% 177.74 Land development fees depends on the projects Chgs for Services - Public Safety 1,265,570 1,267,660 845,107 809,470 (35,637) -4.22% 63.86 Timing in revenue recording- EMS Svcs. Charges for Services - Recr. 46,190 46,190 30,793 4,021 (26,772) -86.94% 8.71 No programs due to construction Fines & Forfeitures 18,500 18,500 12,333 11,644 (689) -5.59% 62.94 Unrestricted Investment Earning 8,300 8,300 5,533 7,076 1,542 27.87% 85.25 Investment balance increase Rents & Royalties 255,190 255,190 170,127 174,767 4,641 2.73% 68.49 Impact Fees 1,500 1,500 1,000 9,602 8,602 860.18% 640.12 Differfromyeartoyear Contributions & Donations 2,000 2,000 1,333 3,350 2,017 151.25% 167.50 Tequesta Pest contributions received Miscellaneous Revenues 12,230 12,230 8,153 2,793 (5,360) -65.74% 22.84 Differfromyeartoyear Other Financing Sources (lease) 0 1,865,588 1,243,725 972 (1,242,753) -99.92% 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 11,467,572 12,054,039 586,467 5.11% 70.08 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 468,667 531,915 63,249 13.50% 75.66 Permit fees collected for projects ChgsforSery - Gen Gov 0 0 0 1,105 1,105 100,00% 0.00 Differ from year to year Unrestricted Investment Earning 1,400 1,400 933 350 (583) -62.45% 25.03 Miscellaneous Revenues 0 0 0 56 56 100,00% 0.00 Appropriate Fund Balance 171,860 171,860 0 0 Total Building Fund 676,260 876,260 584,173 533,426 (50,747) -8.69% 60.88 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 667 57 (610) -91.45% 5.70 Transfers In 677,260 677,260 451,507 0 (451,507) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 530,563 57 (530,506) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 333 440 107 32.00% 100.00 Transfers In 87,000 117,585 78,390 0 (78,390) -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 1,820,815 440 (1,820,375) -99.98% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 4,231,000 3,892,101 (338,899) -8.01% 61.33 Revenue is one month behind Unrestricted Investment Earn 8,400 8,400 5,600 4,364 (1,236) -22.07% 51.95 Interest rate decrease Miscellaneous Revenues 48,500 48,500 32,333 30,530 (1,804) -5.58% 62.95 Other Financing Sources (loan) 4,457,000 4,457,000 2,971,333 89,772 (2,881,561) -96.98% 2.01 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 9,002,764 4,016,767 (4,985,997) -55.38% 29.74 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 1,992 1,992 100.00% 100.00 SWA revenue sharing new Charges for Services 500,940 500,940 333,960 491,725 157,765 47,24% 98.16 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 333 87 (246) -73.80% 17.47 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 353,340 493,804 140,464 39,75% 93.17 Fund 403 - Stormwater Utility Grants & Contributions 30,000 30,000 20,000 0 (20,000) -100,00% 0.00 Differ from year to year Charges for Services 497,810 497,810 331,873 481,633 149,760 45.13% 96.75 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,400 1,400 933 51 (882) -94.50% 3.67 Transfers In 150,000 150,000 100,000 0 (100,000) -100.00% 100.00 Timing in revenue recording Appropriate Fund Balance 0 47,352 31,568 Total Stormwater Utility: 679,210 726,562 484,375 481,684 (2,690) -0.56% 66.30 Fund 605 - Special Law Enforcement Forfeitures 0 0 0 89,470 89,470 100.00% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 42 26 200.00% 1.00 Appropriate Fund Balance 74,920 149,670 0 0.00 Total Special Law Enforcement 74,920 149,670 99,780 89,512 (10,268) -10.29% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,515,074 24,343,383 17,669,730 (6,673,653) -27.41% 48.39 NOTES are for differences grater than 10%and amounts over $1,000. 1 "y" I - - " r v �A THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 5/31/2022 FY 2022 FY 2022 66.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 5/31/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 77,350 77,350 51,567 45,229 (6,338) -12.29% 58.47 (1),(2) Manager 306,720 306,720 204,480 191,093 (13,387) -6.55% 62.30 (1),(2) Human Resources 385,040 385,040 256,693 239,737 (16,957) -6.61% 62.26 (1),(2) Village Clerk 373,940 373,940 249,293 213,307 (35,987) -14.44% 57.04 (1),(2) Finance 715,220 715,220 476,813 465,841 (10,972) -2.30% 65.13 Legal 190,000 190,000 126,667 86,680 (39,986) -31.57% 45.62 (1),(2) Comprehensive Planning 281,540 281,540 187,693 140,949 (46,744) -24.90% 50.06 (1),(2) General Government 314,310 280,310 186,873 156,374 (30,500) -16.32% 55.79(1),(2) IT 476,650 476,650 317,767 329,368 11,602 3.65% 69.10 (3) Police Department 3,558,370 3,603,969 2,402,646 2,172,990 (229,656) -9.56% 60.29 (1),(2) Code Compliance 124,480 124,480 82,987 73,794 (9,193) -11.08% 59.28 (1),(2) Fire Control 4,172,295 6,050,084 4,033,389 2,620,885 (1,412,505) -35.02% 43.32 (1),(2) Public Works 1,546,915 1,546,915 1,031,277 884,992 (146,285) -14.18% 57.21(1),(2) Leisure Services 942,080 976,080 650,720 530,926 (119,794) -18.41% 54.39 (3) Debt Service 886,280 886,280 590,853 735,999 145,146 24.57% 83.04 New debt service Interfund Transfers 827,260 827,260 551,507 0 (551,507) -100.00% 0.00 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 17,201,358 11,467,572 8,888,165 (2,579,407) -22.49% 51.67 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 524,173 448,338 (75,836) -14.47% 57.02 (1),(2) Allocate to Fund Balance 0 90,000 60,000 0 (60,000) -100.00% 0.00 Total Building Fund 676,260 876,260 584,173 448,338 (135,836) -23.25% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 279,727 194,656 (85,071) -30.41% 46.39 (2) Interfund Transfers 87,000 117,585 78,390 0 (78,390) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 530,563 194,656 (335,907) -63.31% 24.46 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 170,000 255,000 85,000 50.00% 100.00 Recreation Center 87,000 2,476,223 1,650,815 1,709,454 58,638 3.55% 69.03 Total Capital Projects Fund: 342,000 2,731,223 1,820,815 1,964,454 143,638 7.89% 71.93 Fund 401- Water Fund Water -Administration 1,377,790 1,494,036 996,024 945,400 (50,624) -5.08% 63.28 Water- Production 1,945,290 1,945,290 1,296,860 1,092,384 (204,476) -15.77% 56.16 Water -Distribution 742,350 756,350 504,233 433,554 (70,679) -14.02% 57.32 Water -Customer Service 279,450 279,450 186,300 176,721 (9,579) -5.14% 63.24 Renewal & Replacement 3,657,000 4,093,550 2,729,033 641,333 (2,087,700) -76.50% 15.67 (2) Capital Improvement 4,442,000 4,442,000 2,961,333 0 (2,961,333) -100.00% 0.00 (2) Debt Service 493,470 493,470 328,980 296,808 (32,172) -9.78% 60.15 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 9,002,764 3,586,200 (5,416,564) -60.17% 26.56 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 353,340 309,444 (43,896) -12.42% 58.38 (1),(2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 353,340 309,444 (43,896) -12.42% 58.38 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 376,615 251,077 209,466 (41,610) -16.57% 55.62 (1),(2) Renewal & Replacement 282,000 304,427 202,951 165,966 (36,986) -18.22% 54.52 (2),(3) Allocate to Fund Balance 45,520 45,520 30,347 Total Stormwater Utility: 679,210 726,562 484,375 375,432 (108,943) -22.49% 51.67 Fund 605 - Special Law Enforcement Police 74,920 149,670 99,780 40,035 (59,745) -59.88% 100.00 (2) Total Special Law Enforcement 74,920 149,670 99,780 40,035 (59,745) -59.88% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31,282,980 36,515,074 24,343,383 15,806,723 (8,536,660) -35.07% 43.29 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 5/26/22 for the period ended 5/21/22. 10 days of personnel expenditures not reflected in May 2022. (2) Not all operating expenditures/expenses recorded for the services of May 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. 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(A N LXO 2 i U O U L c O O C) a) a1 'Lfu — VI .� C Ln aJ c a) +� n ut bA a1 m vi O N J O C a) L «3 U i Q G Z CJ d U U CO a1 W Q) a) _0 a1 E by Ln � -0 O i a1 i � +-+ O to O L a1 C •� C a1 i a1 a1 X +•� vL C C C C C � .+� L E W ai bA � O � i a) Y (D C vL ut O O O a1 Vt bD a1 C .� aJ n Ln Q Y ° n U Ln v 'yL +� +� +� Y C o U +, UO OU ° N u1 *k Ln� ZS ° O 00 00 U U U i FA Q C O C x a tw 7 0 i i cy, 0-u 0 V) m W W W U-C 0- OC •� - U Z � 0-9E J W W V) Page 132 of 619 Page 133 of 619 L H CD D O N LU ti C i O Q tZ L O 0 V_ i .E O 0 LU 4- 0 c 0 c E L iZ o � U m z a+ C V � c C a w 0 CV O O (V CV CV CV CV N O O N N N N O O O NO N N N N M N N OM ('7 c'') CN L � M (D LL LL LL LL (D 0') C O c N N C N O O O O O O N N N C O N N -- N N N N N N CV N CDO c N O O O O O O O O O N N u pp N \ N N N N N N N N N T ch N CO LL LL LL LL M LL LL O fT En C: U_ U_ � O O J) U) 42) a O O U U U U a) o `G i } a)O O L O E u C U U � w O O Q) - O C C U c E E O O 0 + J LJ•J E E w L O W 0 O O W w 0 O N s= _ C U) _�� C N O 7C W LLI (n s= "- s= E O -O E 4- O O O E O o L U s= L- O O -j -j U U U C QMa) O /'1 1 n n n (DW =i M m -0 Q m CO m V L E L0 •L L E E E ;= m (n O (o O O O W LU (B (B (u Z) LL 0- m LL LL LL LL LL 0- 0 LL U O O L O L O L O ip 1p a) N a) U U (1) U U U a) a) Q)= cli 0 0 L L /�0 LL /^�0 LL s W n S_ S_ ( E E o E E O O U U � 06 06 m (o U ccu O U U T a M f } u c L- � m E S ca O c � 0 U cLa U U 0 Z3 Ms + LL L O U U O c E Q U m m O c c w W W 0 c a m m s= z 0 a` ) a) 0 o 0 LJi m a a a W, Q� U m m U a a z U u ® ® e ® ® m m m o m o» m m I m c/ƒ ® ® 0ƒ « ƒ « < 2 2 2 } / O 3 e e o I E E ¥ ¥ e c 2ƒ\ ®% a a/ §sa E « 0 E £ ! e% I ! q§ ± ± E E E E 2 2 § U o d f a CLCL t Ncn E 2< 2< IU0� 0� Z: T 7 2 2 U 2 ( No Text Agenda Item # Regular Council STAFF MEMO `{~ Meeting: Regular Council - Jun 09 2022 Staff Contact: Jeremy Allen, Village Manager Departme Manager nt: Manager's Report through May, 2022 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 $8.2 million, which represents 100% of the budgeted amount. It is $413 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 (55%), 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 seven month's collections. 4. Intergovernmental revenues (67%) 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 seven month's collections due to the half -cent sales tax revenue increase (by 13%). 5. Local discretionary infrastructure surtax(63%) - collected at $294 thousand, which represent 63% of the budgeted amount for only six month's collection/reported period and is above target for six month's collections (by 13%) due to the increased State revenue collection/distributions. 6. Revenues (Budgetary comparison) recorded in the General fund represents 70% of budgeted due to the distribution nature of Ad valorem taxes collected at 100%, representing 68% of overall General fund revenues at 5/31/2022. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 52% of budgeted. Not all the expenditures recorded for the services provided up to 5/31/22 and personnel expenditures recorded as paid not when accrued. Page 137 of 619 Agenda Item # 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 $413 thousand higher than same period of prior year. 9. Expenditures (Prior year comparison) all funds has increased by $1.2 million (8%) 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 May 2022 reports Financial 1 May 2022 Managers Report.ADA Copy of May 2022 Grant Budget Worksheet Page 138 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 001 GENERAL FUND GL Number Description Balance *** 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 1,788,307.58 7,508,559.16 328,239.39 0.00 85,355.53 388,710.15 0.00 0.00 10,099,171.81 400,166.64 265,096.46 0.00 0.00 2,268.05 57,502.89 0.00 0.00 0.00 725,034.04 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 3,167,758.19 9,374,137.77 10,099,171.81 Page: 1/8 Page 139 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Due to Other Governments Total Liabilities *** Fund Balance *** F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 229,822.79 700,175.81 17.29 216.60 3,913.67 934,146.16 828.30 (36,040.72) 7,883.49 (27,328.93) 0.00 11,454.70 864,932.12 0.00 876,386.82 876,386.82 85,088.27 961,475.09 934,146.16 Page: 2/8 Page 140 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - 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 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 141 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 387,144.83 200,020.88 0.00 0.00 0.00 587,165.71 1,085.50 0.00 0.00 0.00 1,085.50 0.00 0.00 0.00 2,550,094.11 0.00 2,550,094.11 2,550,094.11 (1,964,013.90) 586,080.21 587,165.71 Page: 4/8 Page 142 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 3,145,972.65 Investments 3,411,552.84 Accounts Receivable 679,648.86 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Inventories 224,263.71 Prepaids 39,643.08 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 83,335.00 INFRASTRUCTURE 15,249,991.62 Buildings 224,255.54 Improvements Other Than Bldgs. 24,662.40 Machinery & Equipment 306,345.95 Construction in Progress 216,729.93 Intangible Assets 8,038.08 Other Fixed Assets 0.00 Deferred Outflows 548,103.80 FIXED ASSETS 0.00 Total Assets 24,162,543.46 *** Liabilities *** Accounts Payable 53,511.98 Accrued liabilities (221,030.83) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 251.53 Deferred Revenue 0.00 Current Portion of Debt 391,728.09 Other Current Liabilities 0.00 Customer Deposits 47,005.39 Noncurrent liabilities 2,344,386.67 Other Long Term Liabilities 415,756.86 Def Inflows of Resources 478,636.00 Total Liabilities 3,510,245.69 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 11,584,763.87 Net Assets, Restricted 0.00 Fund Balance - Restricted 376,728.00 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 7,760,148.90 Total Fund Balance 20,221,640.77 Beginning Fund Balance 20,221,640.77 Net of Revenues VS Expenditures 430,657.00 Ending Fund Balance 20,652,297.77 Total Liabilities And Fund Balance 24,162,543.46 Page 143 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 278,644.10 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 278,644.10 *** 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 184,360.34 Ending Fund Balance 278,644.10 Total Liabilities And Fund Balance 278,644.10 Page 144 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 45,509.41 Investments 0.00 Accounts Receivable 95.77 Due from Other Funds 0.00 Inventories 586.55 Prepaids 517.71 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 2,003,395.44 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 17,118.63 Construction in Progress 0.00 Deferred Outflows 25,859.00 Total Assets 2,093,082.51 *** Liabilities *** Accounts Payable 1,270.38 Accrued liabilities (16,381.66) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 0.00 Current Portion of Debt 0.00 Other Long Term Liabilities 14,769.37 Def Inflows of Resources 10,773.00 Total Liabilities 10,431.09 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 1,236,387.06 Fund Balance - Unassigned 740,011.78 Total Fund Balance 1,976,398.84 Beginning Fund Balance 1,976,398.84 Net of Revenues VS Expenditures 106,252.58 Ending Fund Balance 2,082,651.42 Total Liabilities And Fund Balance 2,093,082.51 Page 145 of 619 �2I� aAM BALANCE SHEET FOR VILLAGE OF TEQUESTA s racanati iF Period Ending 05/31/2022 DB: Tecruesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Due to Other Funds Total Liabilities *** Fund Balance *** Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 47,962.10 150,015.65 0.00 0.00 8,540.61 206,518.36 0.00 0.00 0.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 49,477.26 206,518.36 206,518.36 Page: 8/8 Page 146 of 619 Agenda Item # VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 5/31/2022 Cash Investments Total General Fund #001 $ 1,788,308 $ 7,508,559 $ 9,296,867 Building Fund #101 229,823 700,176 929,999 Capital Improvement Fund #301 158,692 - 158,692 Capital Projects Fund #303 387,145 200,021 587,166 Water Utility #401 3,145,973 3,411,553 6,557,525 Refuse & Recycling #402 278,644 - 278,644 Stormwater #403 45,509 - 45,509 Special Law Enforcement #605 47,962 150,016 197,978 Total Cash and Investments $ 6.082,055 $ 11,970,324 $ 18.052,380 Page 147 of 619 zq nda Item # VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED YTD BALANCE I YTD BALANCE DESCRIPTION 1 5/31/2021 5/31/2022 VARIANCE I % VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes Sales & Use Taxes Franchise fees - gross receipt Licenses & Permits Grants - Federal Intergovernmental Revenue Chgs for Services - Gen Gov Intragovernmental Revenue Rents & Royalties Contributions & Donations Miscellaneous Revenues Chgs for Services - Public Safety Fines & Forfeitures Impact Fees Grants - State Charges for Services - Recr. Transfers In Unrestricted Investment Earning Other Financing Sources Total General Fund 7,756,295 8,169,390 413,095 5.33% Historically, 91% receipted by the end of Feb 916,233 1,044,252 128,019 13.97% State revenues distributions increase 299,032 277,108 (21,924) -7.33% Timing in revenue recording 700 950 250 35.71% 160,109 1,708 (158,401) -98.93% Differs from year to year 523,079 606,449 83,370 15.94% State revenues distributions increase 404,214 347,491 (56,723) -14.03% Decrease in large projects - land development fees 687,531 570,895 (116,637) -16.96% Decrease in admin fees from Water fund 153,303 174,767 21,464 14.00% Recreation facilities rental increase 100 3,350 3,250 100.00% Differs from year to year 13,709 2,793 (10,916) -79.62% Insurance premium refund not received in FY 2022 922,109 809,470 (112,639) -12.22% Timing in EMS fees recording, plan review fees decrease 16,797 11,644 (5,153) -30.68% Code enf. Fines decrease 25,508 9,602 (15,906) -62.36% Differs from year to year, decrease in new projects 13,605 12,102 (1,503) -11.05% Differs from year to year 3,415 4,021 606 17.75% 31,994 0 (31,994) -100.00% Differs from year to year 5,402 7,076 1,673 30,98% Investing increase. 174,219 972 (173,247) -99.44% Capital lease, sale of assets differ from year to year 12,107,354 12,054,039 (53,315) -0.44% Fund 101- BUILDING FUND Licenses & Permits 700,208 531,915 (168,293) -24.03% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100,00% Differs from year to year Charges for Services 7,031 1,105 (5,926) -84.29% Admin fees from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 754 350 (404) -53.54% Total Building Fund 709,807 533,426 (176,381) -24.85% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 275 57 (218) -79.27% Total Capital Improvement Fund 275 57 (218) -79.27% Fund 303 - Capital Projects Fund Unrestricted Investment Earning Other Financing Sources Total Capital Projects Fund: Fund 401- Water Fund Grants Federal Miscellaneous Revenues Other Financing Sources Unrestricted Investment Earning Charges for Services Total Water Fund: Fund 402 - Refuse & Recycling Intergovernmental Revenue Unrestricted Investment Earning Charges for Services Total Refuse & Recycling: Fund 403 - Stormwater Utility Unrestricted Investment Earning Charges for Services Total Stormwater Utility: Fund 605 - Special Law Enforcement Forfeitures Unrestricted Investment Earning Total Special Law Enforcement ITOTAL REVENUES - ALL FUNDS 2,420 440 (1,980)-81.82% Investment balance decrease 6,890,000 0 (6,890,000)-100.00% Loan proceeds for cap. projects recv'd in previous yr. 6,892,420 440 (6,891,980)-99.99% 3,542 0 (3,542) -100.00% Differs from year to year 54,710 30,530 (24,181) -44.20% Differs from year to year (credit recorded in FY 2021) 223,333 89,772 (133,561) -59.80% Capital connect charges due to big projects 4,763 4,364 (399) -8.37% 3,079,388 3,892,101 812,712 26,39% Timing in revenue recording 3,365,737 4,016,767 651,030 19.34% 0 1,992 1,992 100,00% SWA shared revenues distributions increase 281 87 (194) -68.91% 475,382 491,725 16,343 3.44% 475,663 493,804 18,141 3.81% 776 51 (725)-93.38% 443,152 481,633 38,481 8.68% 443,928 481,684 37,756 8.50% 91,516 89,470 (2,046) 100.00% Differs from year to year 78 42 (36)-46.15% 91,594 89,512 (2,082) -2.27% 24,086,778 17,669,730 (6,417,048)-26.64% NOTES are for differences grater than 10% and amounts over $1,000. Page 148 of 619 enda Item # VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED DESCRIPTION YTD BALANCE 5/31/2021 YTD BALANCE 5/31/2022 VARIANCE % VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 32,915 45,229 12,314 37.41% Computer system maintenance, volunteer appreciation Manager 185,964 191,093 5,129 2.76% Human Resources 227,655 239,737 12,081 5.31% Village Clerk 226,572 213,307 (13,265) -5.85% Redistrib.of recruitment exp., empl. recognition increase Finance 469,226 465,841 (3,384) -0.72% Legal 116,442 86,680 (29,761) -25.56% Differs from year to year based upon service needs Comprehensive Planning 92,198 140,949 48,751 52.88% Rate increase and other contractual services increase General Government 179,019 154,894 (24,125) -13.48% Paradise park lease termination IT 381,735 329,368 (52,367) -13.72% Decrease in equipment purchases/IT projects Police Department 2,052,849 2,172,968 120,119 5.85% Code Compliance 53,826 73,557 19,731 36.66% Additional Part time salaries and legal svcs. Fire Control 2,864,129 2,620,752 (243,377) -8.50% Vehicle purchase in 2021 ($299K) Public Works 864,838 884,980 20,142 2.33% Leisure Services 413,021 530,926 117,906 28.55% Salaries, builders risk ins, special events exp increase Debt Service 340,464 735,999 395,535 116.18% New debt service (rec.center, vehicles & SAN project ) Total General Fund 8,500,853 8,886,281 385,428 4.53% Fund 101- BUILDING FUND Building Department 444,395 448,338 3,943 0.89% Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 454,498 448,338 (6,160) -1.36% Fund 301- Capital Improvement Fund Public Works 17,021 194,656 177,635 1043.62% Roads and sidewalks repair and maintenance Parks 3,600 0 (3,600) -100.00% Projects differ from year to year Tequesta Drive Bridge 78,095 0 (78,095) -100.00% Projects differ from year to year Total Capital Improvement Fund: 20,621 194,656 174,035 843.97% Fund 303 - Capital Projects Fund Public Works 0 255,000 255,000 100.00% Roads repair and maintenance Recreation Center 1,086,751 1,709,454 622,703 57.30% Recreation Center project Total Capital Projects Fund: 1,086,751 1,964,454 877,703 100.00% Fund 401- Water Fund Water -Administration 954,983 945,400 (9,583) -1.00% Water - Production 1,172,418 1,092,382 (80,037) -6.83% Timing in pension expense recording Water -Distribution 603,420 433,466 (169,954) -28.17% Vacant position, water system maint, pension exp timing Water -Customer Service 156,113 176,721 20,608 13.20% Bad debt exp.and regular salaries increases Renewal & Replacement 590,005 641,333 51,329 8.70% Debt Service 340,339 296,808 (43,531) -12.79% 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: 3,842,213 3,586,110 (256,104) -6.67% Fund 402 - Refuse & Recycling Refuse and Recycling 299,046 309,444 10,398 3.48% Total Refuse & Recycling: 299,046 309,444 10,398 3.48% Fund 403 - Stormwater Utility Storm Water Utilities 203,900 209,466 5,567 2.73% Renewal & Replacement 201,735 165,966 (35,769) -17.73% Drainage improvements Other Nonoperating 8,820 0 (8,820) -100.00% Differs from year to year - loss on disposal of CA Total Stormwater Utility: 414,454 375,432 (39,022) -9.42% Fund 605 - Special Law Enforcement Police 11,191 40,035 28,844 257.74% Vary from yr. to yr., not spent evenly throughout the yr. Total Special Law Enforcement: 11,191 40,035 28,844 100.00% TOTAL EXPENDITURES - ALL FUNDS 14,629,627 15,804,749 1,175,122 8.03% * 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 149 of 619 Aigenda Item # THE VILLAGE OFTEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 5/31/2022 FY 2022 FY 2022 66.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 5/31/2022 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 8,158,070 8,158,070 5,438,713 8,169,390 2,730,677 50.21% 100.14 Historically, 91% receipted bythe end of Feb Sales &Use Taxes 1,910,660 1,910,660 1,273,773 1,044,252 (229,521) -18,02% 54.65 Ins.premiumtax comes asone distribution Franchise fees - gross receipt 462,000 462,000 308,000 277,108 (30,892) -10.03% 59.98 Franchise receipts one month behind Licenses & Permits 1,000 1,000 667 950 283 42,50% 95.00 Intragovernmental Revenue 856,310 856,310 570,873 570,895 21 0.00% 66.67 Grants Federal 20,400 1,165,630 777,087 1,708 (775,379) -99.78% 0.15 AREA funds are not yet received Grants - State 12,000 12,000 8,000 12,102 4,102 51.27% 100.85 Differfrom yearto year Intergovernmental Revenue 907,320 907,320 604,880 606,449 1,569 0.26% 66.84 state rev is one month behind, 1/2 c tax above budg. Chgs for Services - Gen Gov 195,500 195,500 130,333 347,491 217,158 166.62% 177.74 Land development fees depends on the projects Chgs for Services - Public Safety 1,265,570 1,267,660 845,107 809,470 (35,637) -4.22% 63.86 Timing in revenue recording- EMS Svcs. Charges for Services - Recr. 46,190 46,190 30,793 4,021 (26,772) -86.94% 8.71 No programs due to construction Fines & Forfeitures 18,500 18,500 12,333 11,644 (689) -5.59% 62.94 Unrestricted Investment Earning 8,300 8,300 5,533 7,076 1,542 27.87% 85.25 Investment balance increase Rents & Royalties 255,190 255,190 170,127 174,767 4,641 2.73% 68.49 Impact Fees 1,500 1,500 1,000 9,602 8,602 860.18% 640.12 Differfromyeartoyear Contributions & Donations 2,000 2,000 1,333 3,350 2,017 151.25% 167.50 Tequesta Pest contributions received Miscellaneous Revenues 12,230 12,230 8,153 2,793 (5,360) -65.74% 22.84 Differfromyeartoyear Other Financing Sources (lease) 0 1,865,588 1,243,725 972 (1,242,753) -99.92% 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 11,467,572 12,054,039 586,467 5.11% 70.08 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 468,667 531,915 63,249 13.50% 75.66 Permit fees collected for projects ChgsforSery - Gen Gov 0 0 0 1,105 1,105 100,00% 0.00 Differ from year to year Unrestricted Investment Earning 1,400 1,400 933 350 (583) -62.45% 25.03 Miscellaneous Revenues 0 0 0 56 56 100,00% 0.00 Appropriate Fund Balance 171,860 171,860 0 0 Total Building Fund 676,260 876,260 584,173 533,426 (50,747) -8.69% 60.88 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 667 57 (610) -91.45% 5.70 Transfers In 677,260 677,260 451,507 0 (451,507) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 530,563 57 (530,506) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 333 440 107 32.00% 100.00 Transfers In 87,000 117,585 78,390 0 (78,390) -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 1,820,815 440 (1,820,375) -99.98% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 4,231,000 3,892,101 (338,899) -8.01% 61.33 Revenue is one month behind Unrestricted Investment Earn 8,400 8,400 5,600 4,364 (1,236) -22.07% 51.95 Interest rate decrease Miscellaneous Revenues 48,500 48,500 32,333 30,530 (1,804) -5.58% 62.95 Other Financing Sources (loan) 4,457,000 4,457,000 2,971,333 89,772 (2,881,561) -96.98% 2.01 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 9,002,764 4,016,767 (4,985,997) -55.38% 29.74 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 1,992 1,992 100.00% 100.00 SWA revenue sharing new Charges for Services 500,940 500,940 333,960 491,725 157,765 47,24% 98.16 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 333 87 (246) -73.80% 17.47 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 353,340 493,804 140,464 39,75% 93.17 Fund 403 - Stormwater Utility Grants & Contributions 30,000 30,000 20,000 0 (20,000) -100,00% 0.00 Differ from year to year Charges for Services 497,810 497,810 331,873 481,633 149,760 45.13% 96.75 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,400 1,400 933 51 (882) -94.50% 3.67 Transfers In 150,000 150,000 100,000 0 (100,000) -100.00% 100.00 Timing in revenue recording Appropriate Fund Balance 0 47,352 31,568 Total Stormwater Utility: 679,210 726,562 484,375 481,684 (2,690) -0.56% 66.30 Fund 605 - Special Law Enforcement Forfeitures 0 0 0 89,470 89,470 100.00% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 42 26 200.00% 1.00 Appropriate Fund Balance 74,920 149,670 0 0.00 Total Special Law Enforcement 74,920 149,670 99,780 89,512 (10,268) -10.29% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,515,074 24,343,383 17,669,730 (6,673,653) -27.41% 48.39 NOTES are for differences grater than 10%and amounts over $1,000. 1 "y" I - - " r v �A THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 5/31/2022 FY 2022 FY 2022 66.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 5/31/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 77,350 77,350 51,567 45,229 (6,338) -12.29% 58.47 (1),(2) Manager 306,720 306,720 204,480 191,093 (13,387) -6.55% 62.30 (1),(2) Human Resources 385,040 385,040 256,693 239,737 (16,957) -6.61% 62.26 (1),(2) Village Clerk 373,940 373,940 249,293 213,307 (35,987) -14.44% 57.04 (1),(2) Finance 715,220 715,220 476,813 465,841 (10,972) -2.30% 65.13 Legal 190,000 190,000 126,667 86,680 (39,986) -31.57% 45.62 (1),(2) Comprehensive Planning 281,540 281,540 187,693 140,949 (46,744) -24.90% 50.06 (1),(2) General Government 314,310 280,310 186,873 156,374 (30,500) -16.32% 55.79(1),(2) IT 476,650 476,650 317,767 329,368 11,602 3.65% 69.10 (3) Police Department 3,558,370 3,603,969 2,402,646 2,172,990 (229,656) -9.56% 60.29 (1),(2) Code Compliance 124,480 124,480 82,987 73,794 (9,193) -11.08% 59.28 (1),(2) Fire Control 4,172,295 6,050,084 4,033,389 2,620,885 (1,412,505) -35.02% 43.32 (1),(2) Public Works 1,546,915 1,546,915 1,031,277 884,992 (146,285) -14.18% 57.21(1),(2) Leisure Services 942,080 976,080 650,720 530,926 (119,794) -18.41% 54.39 (3) Debt Service 886,280 886,280 590,853 735,999 145,146 24.57% 83.04 New debt service Interfund Transfers 827,260 827,260 551,507 0 (551,507) -100.00% 0.00 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 17,201,358 11,467,572 8,888,165 (2,579,407) -22.49% 51.67 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 524,173 448,338 (75,836) -14.47% 57.02 (1),(2) Allocate to Fund Balance 0 90,000 60,000 0 (60,000) -100.00% 0.00 Total Building Fund 676,260 876,260 584,173 448,338 (135,836) -23.25% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 279,727 194,656 (85,071) -30.41% 46.39 (2) Interfund Transfers 87,000 117,585 78,390 0 (78,390) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 530,563 194,656 (335,907) -63.31% 24.46 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 170,000 255,000 85,000 50.00% 100.00 Recreation Center 87,000 2,476,223 1,650,815 1,709,454 58,638 3.55% 69.03 Total Capital Projects Fund: 342,000 2,731,223 1,820,815 1,964,454 143,638 7.89% 71.93 Fund 401- Water Fund Water -Administration 1,377,790 1,494,036 996,024 945,400 (50,624) -5.08% 63.28 Water- Production 1,945,290 1,945,290 1,296,860 1,092,384 (204,476) -15.77% 56.16 Water -Distribution 742,350 756,350 504,233 433,554 (70,679) -14.02% 57.32 Water -Customer Service 279,450 279,450 186,300 176,721 (9,579) -5.14% 63.24 Renewal & Replacement 3,657,000 4,093,550 2,729,033 641,333 (2,087,700) -76.50% 15.67 (2) Capital Improvement 4,442,000 4,442,000 2,961,333 0 (2,961,333) -100.00% 0.00 (2) Debt Service 493,470 493,470 328,980 296,808 (32,172) -9.78% 60.15 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 9,002,764 3,586,200 (5,416,564) -60.17% 26.56 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 353,340 309,444 (43,896) -12.42% 58.38 (1),(2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 353,340 309,444 (43,896) -12.42% 58.38 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 376,615 251,077 209,466 (41,610) -16.57% 55.62 (1),(2) Renewal & Replacement 282,000 304,427 202,951 165,966 (36,986) -18.22% 54.52 (2),(3) Allocate to Fund Balance 45,520 45,520 30,347 Total Stormwater Utility: 679,210 726,562 484,375 375,432 (108,943) -22.49% 51.67 Fund 605 - Special Law Enforcement Police 74,920 149,670 99,780 40,035 (59,745) -59.88% 100.00 (2) Total Special Law Enforcement 74,920 149,670 99,780 40,035 (59,745) -59.88% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31,282,980 36,515,074 24,343,383 15,806,723 (8,536,660) -35.07% 43.29 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 5/26/22 for the period ended 5/21/22. 10 days of personnel expenditures not reflected in May 2022. (2) Not all operating expenditures/expenses recorded for the services of May 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. 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