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Home My WebLink AboutDocumentation_Regular_Tab 06_7/14/2022Agenda Item #6. Regular Council a STAFF MEMO Meeting: Regular Council -Jul 14 2022 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Report Through June 1. The Financial Reports presented 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 $406 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 (62%), 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 above budgeted for eight month's collections. 4. Intergovernmental revenues (77%) 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 eight month's collections due to the half -cent sales tax revenue increase collection/distribution (by 16%). 5. Local discretionary infrastructure surtax(72%) - collected at $336 thousand, which represent 72% of the budgeted amount for only seven month's collection/reported period and is above target for seven month's collections (by 14%) due to the increased State revenue col lection/distributions. 6. Revenues (Budgetary comparison) recorded in the General fund represents 73% of budgeted due to the distribution nature of Ad valorem taxes collected at 100%, representing 65% of overall General fund revenues at 6/30/2022. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 58% of budgeted. Not all the expenditures recorded for the services provided up to 6/30/22 and personnel expenditures recorded as paid not when accrued. Page 249 of 524 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 $406 thousand higher than same period of prior year. 9. Expenditures (Prior year comparison) all funds has increased slightly due 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. PROJECT NAME: Financial Reports Proposed: NA PROJECTED TOTAL: NA BUDGET: NA Jun 2022 reports1 June 2022 Managers Report.ADA - Updated June 2022 Grant Budget Worksheet (1) ENCUMBERED: NA Projected Remaining: NA Page 250 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 DB : Tecruesta Fund 001 GENERAL FUND GL Number Description *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Accrued Income Receivable 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 1, 729, 437 . 82 7,058,385.35 295,367.83 0.00 0.00 85,968.08 408,059.22 0.00 0.00 9,577,218.30 454,215.62 277,559.44 0.00 0.00 1r311.61 44,942.93 0.00 0.00 0.00 778,029.60 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 2,592,809.12 8,799,188.70 9,577,218.30 Page: 1/8 Page 251 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 189,041.68 700r6O4.11 19.53 336.77 3r942.90 893,944.99 4,188.49 (41r227.33) 9r432.39 (27, 606.45) 0.00 11,454.70 864,932.12 0.00 876,386.82 876,386.82 45,164.62 921,551.44 893,944.99 Page: 2/8 Page 252 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 158,722.41 0.00 0.00 0.00 0.00 158,722.41 43,985.00 0.00 0.00 0.00 43,985.00 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 (238r553.85) 114,737.41 158,722.41 Page: 3/8 Page 253 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 223,743.45 200,138.68 0.00 0.00 0.00 423,882.13 25,088.00 0.00 0.00 0.00 25,088.00 0.00 0.00 0.00 2,550,094.11 0.00 2,550,094.11 2,550,094.11 (2,151,299.98) 398,794.13 423,882.13 Page: 4/8 Page 254 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 Accrued Income Receivable 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 3, 071, 497 . 97 3,407,782.39 743,297.90 0.00 0.00 0.00 0.00 226,784.92 39, 616. 14 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 24,150,441.64 49,518.12 (248, 075. 09) 0.00 0.00 251.53 0.00 391,728.09 0.00 4 6, 603 . 68 2,344,386.67 415,756.86 478,636.00 3,478,805.86 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 20,221,640.77 449,995.01 20,671,635.78 24,150,441.64 Page 255 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 sracanPeriod Ending 06/30/2022 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 236,590.84 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 236,590.84 *** 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 142,307.08 Ending Fund Balance 236,590.84 Total Liabilities And Fund Balance 236,590.84 Page 256 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 13,016.09 0.00 2,444.65 0.00 1,020.90 517.71 0.00 0.00 2,003,395.44 0.00 0.00 17,118.63 0.00 25,859.00 2,063,372.42 7,517.02 (18r302.90) 0.00 0.00 0.00 0.00 14,769.37 10,773.00 14,756.49 0.00 0.00 0.00 1,236,387.06 740,011.78 1,976,398.84 1,976,398.84 72,217.09 2,048,615.93 2,063,372.42 Page 257 of 524 Q ltoti�i o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 06/30/2022 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 47,971.37 150,103.99 0.00 0.00 8,540.61 206,615.97 0.00 0.00 0.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 49,574.87 206,615.97 206,615.97 Page: 8/8 Page 258 of 524 Agenda Item #6. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 7/1/2022 Cash Investments Total General Fund #001 $ 117295438 $ 710585385 $ 81787,823 Building Fund #101 1891042 70004 8891646 Capital Improvement Fund #3 01 158,722 - 158,722 Capital Projects Fund #303 223,743 200J 39 42302 Water Utility #401 31071,498 314079782 614799280 Refuse & Recycling #402 2361591 - 236,591 Stormwater #403 131016 - 13 M 16 Special Law Enforcement #605 479971 1501104 198M75 Total Cash and Investments $ 596709022 $ 1195179015 $ 179187,036 Page 259 of 524 nda Item #6. VILLAGE OF TEQUESTA REVENUE REPORT- UNADJUSTED, UNAUDITED 6/30/2022 YTD TD DESCRIPTION 1 6/3 �2022EI Y6/3%2022E VARIANCE I %VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 71777,036 8,182,663 405,627 5.22% Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,078,475 1,191,232 1121758 10.46% State revenues distributions increase Franchise fees - gross receipt 334,399 320,524 (13,875) -4.15% Timing in revenue recording Licenses & Permits 740 950 210 28.38% Grants - Federal 173,745 48,494 (125,251) -72.09% Differs from year to year Grants - State 13,605 121285 (1,320) -9.70% Differs from year to year Intergovernmental Revenue 601,833 693,705 91,872 15.27% State revenues distributions increase Chgs for Services - Gen Gov 568,073 377,346 (190,726) -33.57% Decrease in large projects - land development fees Intragovernmental Revenue 773,473 6421256 (131,216) -16.96% Decrease in admin fees from Water fund Rents & Royalties 173,157 1941768 21,611 12.48% Recreation facilities rental increase Contributions & Donations 100 3,350 3,250 100.00% Differs from year to year Miscellaneous Revenues 15,787 2,803 (12,984) -82.24% Insurance premium refund not received in FY 2022 Chgs for Services - Public Safety 1,023,015 872,323 (150,692) -14.73% Fire plan review fees decrease due to projects Fines & Forfeitures 16,886 13,657 (3,228) -19.12% Code enf. Fines decrease Impact Fees 25,933 9,602 (16,332) -62.98% Differs from year to year, decrease in new projects Charges for Services - Recr. 5,575 6,648 1,073 19.25% Recreation program's fees increase due to open facility Transfers In 31,994 0 (31,994) -100.00% Differs from year to year Unrestricted Investment Earning 5,969 17,883 11,914 199.59% Investing increase Other Financing Sources 1741219 972 (173,247) -99.44% Capital lease, sale of assets differ from year to year Total General Fund 121794,014 12,591,464 (202,550) -1.58% Fund 101 - BUILDING FUND Licenses & Permits 768,429 565,755 (202,675) -26.38% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100.00% Differs from year to year Charges for Services 311237 11105 (30,132) -96.46% Admin fees from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 879 822 (57) -6.50% Total Building Fund 802,359 5671737 (234,622) -29.24% Fund 301 - Capital Improvement Fund Unrestricted Investment Earning 298 87 (210) -70.71% Total Capital Improvement Fund 298 87 (210) -70.71% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 2,910 634 (2,276) -78.20% 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: 6,892,910 634 (6,892,276) -99.99% Fund 401 - Water Fund Grants Federal 3,542 0 (3,542) -100.00% Differs from year to year Miscellaneous Revenues 57,906 30,530 (27,377) -47.28% Differs from year to year (credit recorded in FY 2021) Fines & Forfeitures 0 563 563 100.00% Other Financing Sources 471,500 89,772 (381,728) -80.96% Capital connect charges due to big projects Unrestricted Investment Earning 5,206 12,592 7,385 141.86% Investing increase Charges for Services 4,334,638 41479,917 145,279 3.35% Timing in revenue recording Total Water Fund: 4,872,792 4,613,373 (259,419) -5.32% Fund 402 - Refuse & Recycling Intergovernmental Revenue 0 1,992 1,992 100.00% SWA shared revenues distributions increase Unrestricted Investment Earning 307 142 (166) -53.90% Charges for Services 476,953 493,698 16,745 3.51% Total Refuse & Recycling: 4771260 495,832 18,571 3.89% Fund 403 - Stormwater Utility Unrestricted Investment Earning 836 62 (774) -92.61% Charges for Services 444,150 482,847 38,697 8.71% Total Stormwater Utility: 444,986 482,909 37,923 8.52% Fund 605 - Special Law Enforcement Forfeitures 91,516 89,470 (2,046) 100.00% Differs from year to year Unrestricted Investment Earning 91 140 49 53.36% Total Special Law Enforcement 91,607 89,610 (1,997) -2.18% TOTAL REVENUES - ALL FUNDS 26,376,225 18,841,645 (7,534,580)-28.57% NOTES are for differences grater than 10% and amounts over $1,000. Page 260 of 524 rW enda Item #6. VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 6/30/2022 YTD BALANCE YTD BALANCE DESCRIPTION 6/30/2022 6/30/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 36,561 54,860 18,299 50.05% Computer system maintenance, volunteer appreciation Manager 208,091 216,264 8,173 3.93% Human Resources 253,376 269,304 15,928 6.29% Village Clerk 248,852 248,166 (687) -0.28% Finance 514,592 522,692 8,099 1.57% Legal 123,782 104,345 (19,437) -15.70% Differs from year to year based upon service needs Comprehensive Planning 105,683 143,684 38,001 35.96% Rate increase and other contractual services increase General Government 221,009 185,634 (35,375) -16.01% Paradise park lease termination IT 406,104 355,221 (50,883) -12.53% Decrease in equipment purchases/IT projects Police Department 2,312,419 21463,139 150,720 6.52% Code Compliance 60,601 821784 22,183 36.61% Additional Part time salaries and legal svcs. Fire Control 3,207,666 2,964,326 (243,340) -7.59% Vehicle purchase in 2021($299K) Public Works 1,039,250 1,011,859 (27,391) -2.64% Leisure Services 489,142 604,863 115,722 23.66% Salaries, builders risk ins, events & programs exp increase Debt Service 375,818 771,514 395,695 105.29% New debt service (rec.center, vehicles & SAN project ) Total General Fund 9,602,946 9,998,655 395,708 4.12% Fund 101 - BUILDING FUND Building Department 493,315 522,572 29,257 5.93% Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 503,418 522,572 19,154 3.80% Fund 301- Capital Improvement Fund Public Works 24,693 238,641 213,948 866.43% Roads and sidewalks repair and maintenance Parks 3,600 0 (3,600) -100.00% Projects differ from year to year Tequesta Drive Bridge 83,395 0 (83,395) -100.00% Projects differ from year to year Total Capital Improvement Fund: 111,688 238,641 126,953 113.67% Fund 303 - Capital Projects Fund Public Works 236,329 255,000 18,671 100.00% Roads repair and maintenance Recreation Center 1,538,429 1,896,934 358,505 23.30% Recreation Center project Total Capital Projects Fund: 117741F758 21151,934 377.1176 100.00% Fund 401- Water Fund Water -Administration 1,095,209 1,073,833 (21,377) -1.95% Water - Production 1,397,585 11252,356 (145,229) -10.39% Timing in pension expense recording Water -Distribution 651.1455 500,145 (151,309) -23.23% Vacant position, timing in pension exp. Recording Water -Customer Service 174,353 1971437 23,085 13.24% Bad debt exp.and regular salaries increases Renewal & Replacement 665,232 802,916 137,684 20.70% Water projects Debt Service 380,107 336,691 (43,416) -11.42% Debt service paid off in FY 2021 Interfund Transfers 21,891 0 (21,891) -100.00% Differs from year to year Other Nonoperating 39,761 0 (39,761) -100.00% Differs from year to year - loss on disposal of CA Total Water Fund: 41425,593 41163,378 (262,215) -5.92% Fund 402 - Refuse & Recycling Refuse and Recycling 341,639 353,525 11,886 3.48% Total Refuse & Recycling: 341,639 353,525 11,886 3.48% Fund 403 - Stormwater Utility Storm Water Utilities 227,557 2441726 171F169 7.54% Renewal & Replacement 645,981 165,966 (480,016) -74.31% Drainage improvements Other Nonoperating 10,449 0 (10,449) -100.00% Differs from year to year - loss on disposal of CA Total Stormwater Utility: 883,987 410,691 (473,296) -53.54% Fund 605 - Special Law Enforcement Police 16,082 40,035 23,953 148.94% Vary from yr. to yr., not spent evenly throughout the yr. Total Special Law Enforcement: 16,082 40,035 23,953 100.00% TOTAL EXPENDITURES - ALL FUNDS 17,660,111 17,879,431 219,320 1.24% * Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021. VOTES are for differences grater than 10% and amounts over $1,000. Page 261 of 524 kgenda Item #6. THE VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 6/30/2022 FY 2022 FY 2022 75.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 6/30/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 81,158,070 811581070 61,118,553 8,1821663 2,0641111 33.74% 100.30 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,910,660 1,910,660 11,432,995 1,1911232 (241,763) -16.87% 62.35 Ins.premium tax comes as one distribution Franchise fees - gross receipt 462,000 462,000 346,500 320,524 (25,976) -7.50% 69.38 Franchise receipts one month behind Licenses & Permits 1,000 1,000 750 950 200 26.67% 95.00 Intragovernmental Revenue 856,310 856,310 6421233 642/256 24 0.00% 75.00 Grants Federal 20,400 1.1165,630 8741P223 48,494 (825,729) -94.45% 4.16 ARPA funds are not yet received Grants - State 12,000 20,675 15,506 121285 (3,221) -20.77% 59.42 Differ from year to year Intergovernmental Revenue 907,320 907,320 680,490 693,705 13,215 1.94% 76.46 State rev is one month behind, 1/2 c tax above budg. Chgs for Services - Gen Gov 195,500 204,000 153,000 377,346 224,346 146.63% 184.97 Land development fees depends on the projects Chgs for Services - Public Safety 11265,570 11267,660 950,745 872,323 (78,422) -8.25% 68.81 Charges for Services - Recr. 46,190 46,190 34,643 6,648 (27,995) -80.81% 14.39 No programs due to construction Fines & Forfeitures 18,500 18,500 13,875 13,657 (218) -1.57% 73.82 Unrestricted Investment Earning 8,300 8,300 6,225 17,883 11,658 187.28% 215.46 Investment balance and rate increase Rents & Royalties 255,190 255,190 191,393 1941768 3,376 1.76% 76.32 Impact Fees 1,500 1,500 1,125 9,602 8,477 753.50% 640.12 Differ from year to year Contributions & Donations 2,000 2,000 1,500 3,350 1,850 123.33% 167.50 Tequesta fest contributions received Miscellaneous Revenues 121230 121-230 9,173 2,803 (6,369) -69.44% 22.92 Differ from year to year Other Financing Sources (lease) 0 1,865,588 1.1399.1191 972 (1,398,219) -99.93% 0.05 Fire trucks will not be received this FY Appropriate Fund Balance 11145,230 941,275 0 Total General Fund 15,277,970 17,257,098 12,942,824 12,591,464 (351,360) -2.71% 72.96 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 5271P250 565,755 38,505 7.30% 80.48 Permit fees collected for projects Chgs for Sery - Gen Gov 0 0 0 11105 1,105 100.00% 0.00 Differ from year to year Unrestricted Investment Earning 1,400 11400 1,050 822 (228) -21.73% 58.70 Miscellaneous Revenues 0 0 0 56 56 100.00% 0.00 Appropriate Fund Balance 171,860 171,860 0 0 Total Building Fund 676,260 876,260 657,195 5671737 (89,458) -13.61% 64.79 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 750 87 (663) -88.40% 8.70 Transfers In 6771P260 6771,260 507,945 0 (507,945) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 596,884 87 (596,797) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 375 634 259 69.07% 100.00 Transfers In 87,000 117,585 88,189 0 (88,189) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 254,500 2,613,138 0 Total Capital Projects Fund: 342,000 217311223 2,048,417 634 (2,047,783) -99.97% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 41,759,875 4,479,972 (279,903) -5.88% 70.59 Revenue is one month behind Fines & Forfeitures 0 0 0 563 563 100.00% 100.00 Unrestricted Investment Earn 8,400 8,400 6,300 12,592 6,292 99.87% 149.90 Interest rate decrease Miscellaneous Revenues 48,500 48,500 36,375 30,530 (5,845) -16.07% 62.95 Other Financing Sources (loan) 41457,000 4.1457,000 3,342,750 89,772 (3,252,978) -97.31% 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 10,128,110 4,613,428 (5,514,682) -54.45% 34.16 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 1,992 1,992 100.00% 100.00 SWA revenue sharing new Charges for Services 500,940 500,940 375,705 493,698 117,993 31.41% 98.55 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 375 142 (233) -62.20% 28.35 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 397,508 495,832 98,324 24.74% 93.55 Fund 403 - Stormwater Utility Grants & Contributions 30,000 30,000 22,500 0 (22,500) -100.00% 0.00 Differ from year to year Charges for Services 497,810 497,810 373,358 482,847 109,489 29.33% 96.99 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 11,400 11,400 1,050 62 (988) -94.12% 4.41 Transfers In 150,000 188,565 141,424 0 (141,424) -100.00% 100.00 Timing in revenue recording Appropriate Fund Balance 0 47,352 35,514 Total Stormwater Utility: 679,210 765,127 573,845 482,909 (90,937) -15.85% 63.11 Fund 605 - Special Law Enforcement Forfeitures 0 44,202 33,152 89,470 56,319 169.88% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 140 140 100.00% 1.00 Appropriate Fund Balance 74,920 149,670 112,253 0.00 Total Special Law Enforcement 74,920 193,872 145,404 89,610 (55,794) -38.37% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,653,581 27,490,186 18,841,700 (8,648,486) -31.46% 51.40 Page 262 of 524 NOTES are for differences grater than 10% and amounts over $1,000. 0%r7A•1 14.0%WV% 4IM 0 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 6/30/2022 FY 2022 FY 2022 75.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 6/30/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 77,350 77,350 58,013 54,860 (3,152) -5.43% 70.92 (1), (2) Manager 306,720 306,720 230,040 216,264 (13,776) -5.99% 70.51 (1),(2) Human Resources 385,040 385,040 288,780 269,304 (19,476) -6.74% 69.94 Village Clerk 373,940 373.1940 280,455 248.1166 (32,289) -11.51% 66.37 Finance 715,220 715,220 536,415 522,692 (13,723) -2.56% 73.08 Legal 190,000 190,000 142,500 104,345 (38,155) -26.78% 54.92 Comprehensive Planning 281,540 290,040 217,530 143,684 (73,846) -33.95% 49.54 General Government 314,310 280.1310 210,233 185,891 (24,342) -11.58% 66.32 IT 476,650 476,650 3571488 355,221 (2,266) -0.63% 74.52 (3) Police Department 3,558,370 3,603,969 21702,977 21,463,570 (239,407) -8.86% 68.36 (1),(2) Code Compliance 1241480 1241,480 93,360 82,784 (10,576) -11.33% 66.50 Fire Control 41172,295 6,058,759 4,544,069 2,964,757 (1,579,312) -34.76% 48.93 Public Works 1,546,915 1,546,915 1,160,186 1,021,305 (138,881) -11.97% 66.02 Leisure Services 942,080 976,080 732,060 606,557 (125,503) -17.14% 62.14 (3) Debt Service 886,280 886,280 664.1710 771,514 106,804 16.07% 87.05 New debt service Interfund Transfers 827,260 865,825 649,369 0 (649,369) -100.00% 0.00 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 171257,098 12,942,824 10,010,913 (2,931,910) -22.65% 58.01 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 589,695 522,658 (67,037) -11.37% 66.47 (1), (2) Allocate to Fund Balance 0 90,000 67,500 0 (67,500) -100.00% 0.00 Total Building Fund 676,260 876,260 6571195 522,658 (134,537) -20.47% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 314,693 238,641 (76,052) -24.17% 56.87 (2) Interfund Transfers 87,000 117,585 88,189 0 (88,189) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 596,884 238,641 (358,243) -60.02% 29.99 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 1911250 255,000 63,750 33.33% 100.00 Recreation Center 87,000 2.1476,223 1,857,167 1,896,934 39,767 2.14% 76.61 Total Capital Projects Fund: 342,000 21731.1223 2,048,417 2.1151,934 103,517 5.05% 78.79 Fund 401- Water Fund Water -Administration 1/377/790 1.1494,036 11120,527 1,073,833 (46,694) -4.17% 71.87 Water - Production 1,945,290 1,960,290 11470,218 1.1252,356 (217,861) -14.82% 63.89 Water -Distribution 742,350 756,350 5671263 500,145 (67,117) -11.83% 66.13 Water -Customer Service 279,450 279,450 209,588 197,437 (12,150) -5.80% 70.65 Renewal & Replacement 3,657,000 4,078,550 3,058,913 802,916 (2,255,997) -73.75% 19.69 (2) Capital Improvement 4,442,000 41,442,000 3,331,500 0 (3,331,500) -100.00% 0.00 (2) Debt Service 493,470 493.1470 370,103 336.1691 (33,412) -9.03% 68.23 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 10,128,110 41163,378 (5,964,732) -58.89% 30.83 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 397,508 353,525 (43,983) -11.06% 66.70 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 397,508 353,525 (43,983) -11.06% 66.70 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 376,615 2821461 209,466 (72,995) -25.84% 55.62 (1), (2) Renewal & Replacement 282,000 342,992 257,244 165,966 (91,279) -35.48% 48.39 (2), (3) Allocate to Fund Balance 45,520 45,520 34,140 Total Stormwater Utility: 679,210 765.1127 573,845 375,432 (198,414) -34.58% 49.07 Fund 605 - Special Law Enforcement Police 74,920 193,872 145,404 40,035 (105,369) -72.47% 100.00 (2) Total Special Law Enforcement 74,920 193,872 145,404 40,035 (105,369) -72.47% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31,282,980 36,653,581 271490,186 17,856,515 (9,633,670) -35.04% 48.72 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 6/23/22 for the period ended 6/18/22. 12 days of personnel expenditures not reflected in June 2022. (2) Not all operating expenditures/expenses recorded for the services of June 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 263 of 524 Agenda Item #6. Page 264 of 524 Agenda Item #6. r- 00 qct 00 ri l0 N O can N l- cV r-1 M M Ln N N r- N O 00 M M N I� 1,D O �D M Ln r-1 00 Ln r1 I" qzi O r-i Ln 01 01 00 cM r-1 N N N N � f V � 00 Q0 r-101 � O \ � O \ N N N N N o0 Ln 01 r- Ln 00 f V ri 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 r-1 O :1- r-1 00 l0 O 00 lzT Rzt cV ri 00 00 (V lD l0 M (.0 I- M M M I� N fV r-1 r-1 N r-1 N ri 00 O Ln �i 00 fV 1;t RZI- 00 00 N 0) qt �+ 4-+ N Ln r1 Ln 00 Ln 0) r1 I� CY) Ln LnO O H H L L S N ri N O O M O r-I O N O O r-I 01 Ol Ol M I, l0 Ln m I� l0 O +, +, E- M lD Ol Ln O lD Ln r-I 110 r-I N O O r-i 2 2 N L L V V c6 N O N a) D a) cr a1 N U to(31 c6 ++ v LL i.i E o � O _� > U cn o V =3 U Ln O LL i U n 4-1 O 5 4-J +� E � COL O U M O aJ p E a) toO V V CO L N Ul)N N +J w N N m t X N N oc M w aJ Y a) N >, v V v \ a) _ > o_ Qv � v > >• O - L _0 a) M N O N \ v +� (Aa- v � Q� o .N J c Q) � v c Ca a) oC L v N . N fa _ 4-0 ca (6 L7 DC a--' U �, 4-4-' c c/) U aA 3 w \ +J c Q O Q - Q — ca � i.i j > ai aj a� O aj 0 •0� +c--+ z cn N O Q U L a) Z) Z)- C u c6 N Q= 2 N D c N A U GN! a� p •� U" v O� E - v O_ i- 0 oC LL w V) O U v z c > c 2 >_ N U p +- .� v� }' Q w O M c 0 aj 0 = 0- c Q V .L N D O 1 U= a) = C) aJ s cn ii O U Page 265 of 524 Agenda Item #6. M M M�1.0 r- r-i M .o m M l0 00 lD r1 rn,:i- m r-r- zt M Ln 00 M Ln (V (V r-i o r-I r-i 00 00 lc:l- r-i r-I ,:I- M N r-1 I- N 00 r-i N R:t N 00 O r-1 r-I O p ko (A p 0 0 p 0 p p ~ O N ~ O N 00 lD M cV Ln r-i lD Ln O qt M 1,0 Ln O M I- M ct cD Ln O 00 cM f- I- N O 1�t M 1:t N r-1 O qzt r-1 f V l0 qt � r-i r-i f V r-1 r-1 r-i r-I Ln o 0 I� Ln r-1 N N 0 d1 o LA N N N M M p O o\i O o\i H °—° O0 N N ca 3 V Q r1 00 M 00 M110 O r-1 Ln M qt� M�Rl- q* Tt 00 O r1 r- 0 rn M N N M M Ln o (V CV lD CV r-i r l r i CD M r-1 r-1 N r-1 r1 cM M Ln ++ N N N �+ O O O \ F 0 O O L � L Q) �, O 0 0 o M 1:t 0 O s Ln -zt "D M 00 r1 (D 0 r-1 c r1 �-O 0 M 0 rH r1 r- s M N = bbio O O O O � L L a� N t tw N O c_ M r_ N O � M U N l0 .N OC Ln C: Ul O 06 O +_+ — cn 'Ln i O m v O O Ul O 2M O GG O Ln O+-j E O +�--+ cn Ln _ Ln E Ln +j N •f0 v M_ > �— Ln N ro _0 N �n U v- Q N U V1 ,wWxx W N v � Q D E Na (nO Q} , -+ afi-uLL + r > U C N > N ++ N O5 NO N 0x OO N O\L_ LnN U Nq 0 4-J 0� nN N U N O O 0 N O O O O � 0 iO M a� N O — J i.� C C � C —_ �m � 06 i w O O �C o o +� Q aj ao 0 aA 0 v O a� +� L Ln Z �C U V) N Q O m a) ai .� - Q O c� .O O cn (31 O •� O O Q �--+ O 4- O (0 a- L u L u W W W W cJ G L.L_ � C6 J a- N 0C = � Z cn Q _Q N = a Page 266 of 524 Agenda Item #6. a) � N � O o� CO tp oM 0 Ln oN 0 Nr-I � m N N r-I rsl � 000 N o o O r-I r-I o N a) ro w o 0 c6 O N — j O � IA N O � 4-1 � � O O O N rf) r14 O r%j O O 00 tz o On a) r- O N N � l0 r-I r-I Ln r-I r-I c-I N � c6 0 0 I� lD � I� O O o Ln 0 Ln O Ln al Ln O Ln O o o o Ln Ln N O O O O 0 O 0 u1 0 O O � r-I l0 r-I N rr) (V CYl N N N ri fn ri r- N N O r-I O r-I 00 � Ln L t C O O O O N O O O 0 Ln 00 N � r-I 0 `� ON O� N 0 0 0 0 0 0 0 0 o O � L L V H c� C L C U C O M V i OC O ++ Y L M a V & N N L � O M� V a L a N � +., 3 � N O E O of CA �> i 4 N cn U O U U Ln Ln O N O N Q cn O L 0 U N L N cn d cn N 1n E f0 a--' O Ln O N O (0 C7 O .� cn O >� U- U J N E Ln —_ QJ J � a--+ O t�A O N U N }, c6 O U .cry ci cn t O L LL Ln Q fa ~ O U E v _ +, U ' �v Q•> N p 6M xo U > O (Ur) Q OiC O O LL U U V) U o LL= 2 V)U oC Page 267 of 524 Agenda Item #6. O O O O 00 Ql O Ln Ln r- O 00 O `� O O � N O� N 00 00 (Z L O N M M O O Ln O r-I M N � M M Ln N N r-I00 r-I N cV N N Ol M M 0) M \ O Ln N (Y') N � r-I N Ln n r-I r-I O N I� M N O N N O O 00 � N O 00 O 00 O O N O 00 O O N O 0000 � O 0000 M N � M M Ln M Ln l0 N M(Z a) (.0di 0 w N � �, M �, N ++ \ M Ln Ln N r� M N N 00 N Ln o O rn O � W M N ri Q0 � O 0) O 0) M o 0 O 0) O r4 Ln N l0 rn 01 S � O L00 n M O N Ln 00 O Ln .� Ln .� O .� r-I Ln N M .-i O .� .-i O .� OM r-I `� O N l0 01 � l0 l0 Ln 3 Ol N `� i a = +r � L .19 � c� Q aJ c�0. a) E Ln Ln +1 E O M Ln c/f Ca O C .� � a-+ MNY L ,I ++ N NCUJ Ln .C1A Q i O N Q O 4- Lu � 0 — r- V 0 0C N M � N }, •- — O wO c6 -0 c U 0= v Co C •, U M c6 W v N N taA in v E E U �, O w v Ln ca v r O +.j L�� > N >� N +, U U c� c6 O - C C U c c6 - cn U •- — amO co U cn 0 cU*)U U — co W +� O v M c� — cn • cn cn c/) (A0L � _ O O E M 2 w M oc t]A v •� 3 U N DC Ln U O Ln Ln Q 4-E V (� ca •� i i i M In 4J E +-+ E E O cn ii N � — U U O O O p L cn ClA v C) U , cc-Ln Q U U M LPL w M U�� 0- a- cL M L7 � L cn > v�i w U w V a Page 268 of 524 Agenda Item #6. 0-01 NO-01 � 0 C4 m N M N M Lf1 I� }+ \ �o MO m � O r, Mu1 `� M M N M I� al O M O O r-I 00 c-I N O CYl N N r-I l0 I- c-I Ln N r� I� N 4-1 Ol Lr) \ O ~ O m N tor-- 00 r-I r-I � N � O ~ M O O O O N CA cD O OO� N� N M Ql l0 OI� NN Ln 00 lD O O Ln N (.0 � M 00 �\ rn O M Nm rn�oo 00 Ln �o O Mrl O +0 O C1 M fV MO N O �N�l0 � N M cc 00 Rt o Q 0 rn � O DNO O Qo N r� 00 00 � � 00 M M � 00 110 O 00 ,Qn' � M Ln \ N N r-I 00 � (V I� cM � rl Lf) � N I- r-I M Ol I, Ln Ln rl R N i Ql to O � O Ln O O � m O N a M W O O O 00 N O l0 O 00 N O � 0 0 O O O O _ M r-I r-I cN r-I r-I r-I � r-I u a O o E L U N d O v E N L a) =3 cr Q 41 Ln E v Q UQj N kn N • fa () Ln Q Z U N 'c6 � is cn _ }' � >` Ln> _0 O cn ca v _0 N E _0 N E -0W N � f0 — •N bn v C1A L O V cn L O r-I r-I cn N • U N L Q �— • — Q •� L •� Q . — a L ca 0 u 00 i O ++ 0 OU ��., C: N N tw s= O 0 N a) v Qj cn = Q cn t�A b fti L H N O Q �' f7'3 C U cn O fa Ln 0i Ln 0i 0 a f6 LL 0 v N (L Q N � cn � taA L .— C0 Q ft3 � � O _ +-+ � 0 +� � la 0 L v }' � 'c 6 � a- ff3 U O � U i U Q O v aiQ� Q�Q� cn OJ Q -+.. •C } v O O O O O ru-0 a-+ O v C6 LO� --j � a-+ C Ln a) � OQ a1010 a- a- � U- a:- > m C/) V) LL V) I D I LU LU 0- Page 269 of 524 Agenda Item #6. r-i Ln r-i Ln Ln N o M N Ln W O 1,0 Ln O cM M un Q0 00 Q \ Q \ O M ID Ln M lD r- Q \ Q \ Q \ Q \ cY I r-I N Itt (,D z z r- r-I rq r-I 00 z z z z N r-I N Q Q z z N ri ri O r-I � � 00 M M O Ql M N N 0) M � 00 M ri 00 Q \ O 00 00 O wt 00 Q \ Q \ Q \ Q \ Q \ Q \ Q \ Q Q Q \ \ \ M Ln `-i I� I� `� M M m N r- � z r� � N z z z z z z z z z z M Ln 00 � Ln r-i Ol Ln N O O��D Ln N O N N l0 Ln O � N c0 V N l (V cn O O r-I l0 �n N Ol 01 00 0) iN N r-I r-I 00 O .� t C* l�D M w N M Ln O , Lr) 0) r-lN M 0) O 00 r-lr-I M N r-1 N M 00 N 00 M 4J O N M M� N N N N M O N Ql N rN-I M 00 N (.0 00 M�� N Ln Ln M 00 Ln ON I L r-I r-I N O N 00 c-I N r-I O L n M dj M M qt L n N I Ln r-I r1 M 00 M M i ^ O N U ++j C ^ N N C 0O N E O U E O U +-+ N _0 VI a) Ln v bA LA ca p cn v ca L c v +; _0 a +� Q' O v v �' V) — Qj v v = c� bp >Z Q (U C6 a-i +.+ + j Ca CD _{A Ln N V) Ln cn N cn — N i }' N � N O Q> p O M }' Q O C � f6 � O N C O O v `n �' '> ._ E-o N N O N � O to q�j MM 0= ra N }, M C f6 U • fu Z O z V Ln O— 07 !Ev �' �� U- v � Q O E v ai V �--� (0 �yywr��W//J�� (n 0i C: O cn L O` aJ +� /1 W +J y W Vi Vi N Ln V) /� N > 0- Q O V1 U ra v O ra E ' L:3 LnCU-0 Ln V N N Q U E � _ N ++ U U � 0- Ln _0 � Ln N '�-0 E 0 +, v N M ca aOM iO b �+J , c O p o N V) N N N 1 N ++ UQ p O n N`w UN O - p+, ON 'Q a--+ u u U E Z = " w v �� 0 U ra Q `n O O O CZS N a-J a-J `� fa 4-J CCO N a-J }' ca ca N Z=, O O N L O V) v Oa- � abt0 UO EO LnEQ O a LL U cn U O o '� cc- LLn n NNpU in- — Ln Z L O N bA _0 a cu cu aJ U bA w v W C Q�bA NNCB-0 C=3u cn ra bA J CO ca v v +- U Q_ Q_ N— U— O *k O *k a�uOl �J 9aazpau Page 270 of 524 Agenda Item #6. 00 r\ t.0 M M Q . Q O a CA .� Ln p Q dA p cn cn l m b. u -0 O Q i aC � chi') Q Q cn cn U • — co -C Q N Q Q L E Q Ln N ate4A O CD — -+ Q U i Ln N — C6 ate--+ _0 ra_0 . -0 -0 Vf Q Q Q Q Q Q Q Q Q O M }' `n O M+M Z Z Z Z Z Z Z Z Z Ln � N Q L C6 O O +OJ - '� 7 M N -00 O N 4A i Q N qn .� Q p U a J L L — v U .0 v U CU6 L Ln LA+-+ a- J ra Q (A� Q � I� 00 m 00 00 r-I N O 00 N N N l� N M O O = cn OZ Q O Q Q O ra aJ � " � Q C6 z r-I r-I Z 00 Z r-I S= ��—, CD f0 • N i :3 (1) . — •c N s N a) 00 .� . � � Q X O-0 0 Q v O c L •� Q Q i U O 40 � o s O �, Q � �, •- M CO - C: E Q 00 lli Q Q r-I I� Ln Lf� O •� N O O O O i Q U M a) � N E E av-+ f6 U � z M M z l0 z N r-i cn _— •__• O Q O CIO U �E .Q i U vi cn }' O Q O a) L O 0A -0 N O O N -0 QjcB >, � Q � 0 .O •� vQi .Q U ��' rucu Q Q U o o cn Q Q Q U C: •� -0 O Q) ca M C E c = `~ c _0 C: •� -0 O a) ._ V N p a) +_+ � cn 4A N Q 4- w U (6 Q N -0�> Q O �U a) .Q Q C O OC 07 M M O O O oQ E Q QOJNLn O U LM cD O n O LJ -0 4-J U _0 (3) 0C c Q) ra oQ CO �--' v o O V . ro � O Lr) Q m N Q CO O Q \ a.., _0 � u � ra E CB E v) u 0 E Q m-0 } a +�(n Q Q Q QN � �; E v �; °° Q E -0 a) co ra Ln p � I E Q dA U E L Q ru E � � Q Q C z U .. p� Q) aP Q V Q v a O >. m Q Z Q p W Q v M .E � Q a)�— �— •— O C6 �, O � O ON U JLnQ v X v � O 06 L- raQ Q c U Q Q v •— U _� O� L- o •Ln Q Q v a) Ln � " N aj N� OM a) C c O o Q=3 � •� > E r a) •� U Q Q z N O Q a) Lu cn ra a) U +- 4-0 \ " U OC Q) U o ra ' — Q aj 7 O cn N= Co 4-� Q c6 Q Q a-' i Q E v� _ U N a) N c 0 +-1 L-0 i+ s Q N Q -0 v � Q bn O ca aJ C0 E a) O cn O O .Q D +� CD aJ C0 U cn w Q O C i _ 0O O V CTV QQ O � O O ra N O �O O w OE E O Ln LnQ ro a- N Q . c/ \c/ bz Q —.} � te-le a+ (n N _ Q W • Ln 0 C6 z N Lr)cU (n O L Q C6 .J p Q Q V a- ro > � Q a � + Q b.0 iiQ � iL Q OD Q U L-L N cO � vz 0 cc_ _`�n � O O O CO U CL O +J 06 cn , E X C Lu aj -0 � O � •2 U X � U 0) 0 oz Ca ra_ CD Q z U V > >- a� Page 271 of 524 Agenda Item #6. N 1,0 rn rn oM Ln � Sri w M N M N O N N M qt M U) N � rl M r-I N M al U) � M N M N M 0 Lr) N OM Ln 00 Ol N N O� � 00 00 F- L N (Z ��-I N Lr) 00 L GJ s i O M " 00 M Il r-1 L V O 3 'i H 0 L ai N L L 0 L v U - C: CC� U Qj O v i .0 4-J v U v (, U - i v W U C6 O O cn Q) U cn N CO > 4-j 4 N U C6 J LU W C/) ccN G O V) Page 272 of 524 Agenda Item #6. M Cr d N O Cl O O O O O L O Cl O O O LSD Lf') :3coOOOLll ti� coo O = co C)CDC)O M N L�. Or co L6 0)LOLOQ O O CO T � L6 C) Uco x Q w it it L N 0 6 0 O 0 O 0 O 0 Ln 0 Ln 0 L6 iL+ T LO O O w w 00 "t O7 ; ti M LO Lid T H4 00 N CU 0) J Q J Q N LO LO O i 0 3 LO O O 00 ~ O Lo = 69- 69 Q LC> w O 00 O� O O � � N O O � C � T O N O C) O O LO O O 0 O O t O O O O O O +, O O O O N N U O O O O dg ) O O O O O O 6 (D0 o L6 a CD CD ao o r� o lit L " O o LO C O 0 O D 0 I� O LO Ln m m dg O M W � co .� � C7 E N N N N NO O CD N 0 N O N N N O CO N M H co H U- LU- I I U- 1 cD � > A, T W V N N N N N N N C) C) N_ C)N N_ N N N N N N r w M m N r co H U- LL LL LL U- Lid a) O O U) O d O O U O a C (3) +, U a) U a) W O � a) O 0 0= 4) O L L O E _a Q_ U E a) 0 0 C w! 0 C L •> 0 0 ^ � •� ca V •E a)W C: C:E Lu ♦L� V/ O O O W �O M 0 O U 0 W W U) U) C a) CL LU Utf o o o o E o co co a� cu M _0 _0 _0 Q Q a� o 0 o w w M o c ca coL L L LL LL a LL a) �• C c L L U) Q O O 3: 3: M U L p U 4- U (a L CL U U a- Di Of I Of�0- i- D U) Q Ui Of L L ^Q LL ^0 P1 E E O U O U — � Ecu OZS oZS �_• N (Ln Z cylL � �-) ` = Q_ ) � � T CZ U c cc a) L ca C a) C a) O 3 c LO � 'On L cz CC LL_ O N (if (if nN�/ Li_ U) U) O a J 0o C a_) C m c c LU S p 1 � D�� U m m� Z ~ Page 273 of 524 Agenda Item #6. 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