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Home My WebLink AboutDocumentation_Regular_Tab 08_9/8/2022Agenda Item #8. Regular Council STAFF MEMO Meeting: Regular Council - Sep 08 2022 Staff Contact: Jeremy Allen, Village Manager Department: Manager September Manager's Report CRY: 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 $8.3 million, which represents 101 % of the budgeted amount. It is $412 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 (78%), 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 ($293 thousand) to be collected at the year-end as one distribution, with the exception of the Local Business Tax collected in full. Overall, sales/use taxes are above budgeted for ten month's collections. 4. Intergovernmental revenues (101%) 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 ten month's collections due to the half -cent sales tax revenue increase collection/distribution by 18%. 5. Local discretionary infrastructure surtax(93%) - collected at $434 thousand, which represent 93% of the budgeted amount for only nine month's collection/reported period and is above target by 18% due to the increased State revenue collection/distributions. 6. Revenues (Budgetary comparison) recorded in the General fund represents 89% of budgeted. It is below target budget due to the distribution nature of State insurance premium tax ($293 thousand) to be received as one distribution at year-end and fire truck financing budgeted but not received. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 70% of budgeted. Not all the expenditures recorded for the services provided up to 8/31/22 and personnel expenditures recorded as paid not when accrued. Page 73 of 537 Agenda Item #8. 8. Revenues (Prior year comparison) all funds decreased due to loan proceeds received in FY 2021 ($6.9 millions). 9. Expenditures (Prior year comparison) all funds decreased in FY 2022 mainly due to recreation center project expenditures and drainage improvement projects. 10. ARPA funds have been received in the amount of $1,537,120. 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: Manager's BUDGET: NA Monthly Report Proposed: NA PROJECTED TOTAL: NA Financial Report Grant August 2022 Managers Report.ADA (1) ENCUMBERED: NA Projected Remaining: NA Page 74 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB : Tec{uesta 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 3, 097, 767 . 14 6, 460, 736. 53 362r292.65 0.00 0.00 88,533.60 413,327.81 0.00 0.00 10,422,657.73 389,726.46 361r568.45 0.00 0.00 1, 306. 99 102,686.75 0.00 0.00 0.00 855,288.65 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 3,360,989.50 9,567,369.08 10,422,657.73 Page: 1/8 Page 75 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB: Tequesta 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 133, 650.26 702,154.95 7.36 311.76 4,328.60 840r452.93 13,335.64 (51r633.93) 2,091.05 (36,207.24) 0.00 11,454.70 864, 932. 12 0.00 876,386.82 876,386.82 273.35 876,660.17 840r452.93 Page: 2/8 Page 76 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB : Tec{uesta 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 106,365.41 0.00 0.00 0.00 0.00 106,365.41 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 (246, 925.85) 106,365.41 106,365.41 Page: 3/8 Page 77 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB : Tec{uesta 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 136,359.04 0.00 0.00 0.00 0.00 136,359.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,550,094.11 0.00 2,550,094.11 2,550,094.11 (2,413,735.07) 136,359.04 136,359.04 Page: 4/8 Page 78 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB : Tec{uesta 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 3,144,580.21 3,602,255.71 747,529.36 0.00 0.00 0.00 0.00 226, 576. 60 40,410.66 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 24,422,814.86 148,451.83 (298, 167 . 46) 0.00 0.00 251.53 0.00 391,728.09 0.00 42,030.00 2, 344, 386. 67 415, 756. 86 478,636.00 3,523,073.52 0.00 0.00 0.00 0.00 11,584,763.87 0.00 376,728.00 500,000.00 7, 760, 148 . 90 20,221,640.77 20f22lr640.77 678,100.57 20r899r741.34 24,422,814.86 Page 79 of 537 Q #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 s00 racatnoti# Period Ending 08/31/2022 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 157,149.44 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 157,149.44 *** 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 62,865.68 Ending Fund Balance 157,149.44 Total Liabilities And Fund Balance 157,149.44 Page 80 of 537 Q #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 s00 racatnoti# Period Ending 08/31/2022 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 73,422.33 Investments 0.00 Accounts Receivable 55.19 Due from Other Funds 0.00 Inventories 604.91 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 2,120,973.21 *** Liabilities *** Accounts Payable 919.10 Accrued liabilities (22,341.51) 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 4,119.96 *** 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 740F011.78 Total Fund Balance 1,976,398.84 Beginning Fund Balance 1,976,398.84 Net of Revenues VS Expenditures 140F454.41 Ending Fund Balance 2,116,853.25 Total Liabilities And Fund Balance 2,120,973.21 Page 81 of 537 #8� BALANCE SHEET FOR VILLAGE OF TEQUESTA s 00 racatnoti# Period Ending 08/31/2022 DB : Tec{uesta 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 52,840.78 80r420.25 0.00 0.00 8,540.61 141,801.64 0.00 0.00 0.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 (15, 239.46) 141,801.64 141,801.64 Page: 8/8 Page 82 of 537 Agenda Item #8. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 8/31/2022 Cash Investments Total General Fund #001 $ 310971767 $ 614605737 $ 99558,504 Building Fund #101 1335650 702J 55 83505 Capital Improvement Fund #301 106,365 - 106,365 Capital Projects Fund #303 136,359 - 136,359 Water Utility #401 3J441580 316021256 61746,836 Refuse & Recycling #402 1571149 - 157J49 Stormwater #403 731422 - 73,422 Special Law Enforcement #605 521841 M420 133> 1 Total Cash and Investments $ 619029135 $ 109845,567 $ 179747,702 Page 83 of 537 nda Item #8. VILLAGE OF TEQUESTA REVENUE REPORT - UNADJUSTED, UNAUDITED 8/31/2022 YTD BALANCE YTD BALANCE DESCRIPTION 8/31/2021 8/31/2022 VARIANCE %VARIANCE NOTES REVENUES Fund 001 - GENERAL FUND General Property Taxes 7,848,744 8,260,937 4121193 5.25% Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,665,231 1,524,162 (141,068) -8.47% Ins.premium tax police and fire not received ($293K) Franchise fees - gross receipt 418,804 415,003 (3,801) -0.91% Licenses & Permits 820 1,860 1,040 126.83% Special permits collected Grants - Federal 173,745 11586,685 1,412,940 813.23% ARPA funds received Grants - State 13,605 12,615 (990) -7.28% Differs from year to year Intergovernmental Revenue 771,056 912,871 141,815 18.39% State revenues distributions increase Chgs for Services - Gen Gov 6121294 420,720 (191,574) -31.29% Decrease in large projects - land development fees Intragovernmental Revenue 945,356 784,980 (160,375) -16.96% Reduced admin fees to Water fund Rents & Royalties 210,304 234,311 24,008 11.42% Recreation facilities rental increase Contributions & Donations 100 3,350 3,250 3250.00% Differs from year to year Miscellaneous Revenues 20,177 3,261 (16,917) -83.84% Differs from year to year Chgs for Services - Public Safety 11258,521 1,138,293 (120,228) -9.55% Fire plan review fees decrease due to projects Fines & Forfeitures 20,674 14,548 (6,126) -29.63% 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. 51575 13,116 71541 135.26% 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 6,889 20,282 13,393 194.40% Investment balance and rate increase Other Financing Sources 1921219 972 (191,247) -99.49% Capital lease, sale of assets differ from year to year Total General Fund 141222,040 15,357,568 1,135,527 7.98% Fund 101 - BUILDING FUND Licenses & Permits 836,690 655,350 (181,340) -21.67% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100.00% Differs from year to year Charges for Services 311237 6,940 (24,297) -77.78% Fees fluctuate from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 1,038 2,373 1,334 128.53% Investment balance and rate increase Total Building Fund 870,779 6641719 (206,060) -23.66% Fund 301 - Capital Improvement Fund Unrestricted Investment Earning 328 87 (241) -73.41% Total Capital Improvement Fund 328 87 (241) -73.41% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 3,673 1,068 (2,605) -70.93% 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: 6,893,673 1,068 (6,892,605) -99.98% Fund 401 - Water Fund Grants Federal 3,542 0 (3,542) -100.00% Differs from year to year Miscellaneous Revenues 64,011 35,186 (28,825) -45.03% Differs from year to year (credit recorded in FY 2021) Fines & Forfeitures 0 563 563 100.00% Other Financing Sources 479,309 108,862 (370,447) -77.29% Capital connect charges due to big projects Unrestricted Investment Earning 6,024 6,502 478 7.93% Investment balance and rate increase Charges for Services 5,345,473 5,634,247 288,774 5.40% Total Water Fund: 5,898,359 5,785,359 (113,000) -1.92% Fund 402 - Refuse & Recycling Intergovernmental Revenue 0 4,273 41273 100.00% SWA shared revenues distributions increase Unrestricted Investment Earning 344 142 (202) -58.80% Charges for Services 4821896 500,129 171233 3.57% Total Refuse & Recycling: 483,240 504,544 21,304 4.41% Fund 403 - Stormwater Utility Transfers In 0 188,565 188,565 100.00% Differs from year to year Unrestricted Investment Earning 878 62 (817) -92.97% Charges for Services 4471908 4871427 39,520 8.82% Total Stormwater Utility: 448,786 676,054 2271268 50.64% Fund 605 - Special Law Enforcement Forfeitures 91,516 94,055 2,539 100.00% Differs from year to year Unrestricted Investment Earning 114 456 342 299.33% Total Special Law Enforcement 91,630 94,511 2,881 3.14% TOTAL REVENUES - ALL FUNDS 28,908,835 23,083,909 (5,824,926) -20.15% NOTES are for differences grater than 10% and amounts over $1,000. Page 84 of 537 rW enda Item #8. VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 8/31/2022 YTD BALANCE YTD BALANCE % DESCRIPTION 8/31/2021 8/31/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 49,581 57,681 8,100 16.34% Computer system maintenance & supply Manager 258,471 271,308 12,837 4.97% Human Resources 301.1182 328,965 271F783 9.22% Village Clerk 289,870 290,632 762 0.26% Finance 610,013 613,648 3,635 0.60% Legal 153,720 131,936 (21,783) -14.17% Differs from year to year based upon service needs Comprehensive Planning 128,517 175,561 47,044 36.61% Rate increase and other contractual services increase General Government 238,708 218,037 (20,671) -8.66% Paradise park lease termination IT 455,145 3941P217 (60,928) -13.39% Decrease in equipment purchases/IT projects Police Department 2,881,703 3,006,104 124.1401 4.32% Code Compliance 73,363 971795 24,431 33.30% Additional Part time salaries and legal svcs. Fire Control 4,004,731 3,474,589 (530,142) -13.24% Vehicle purchase in 2021 ($299K), pension contrib Public Works 11245,829 11202,067 (43,762) -3.51% Leisure Services 566,497 702,929 136,432 24.08% Salaries, build ins, maint, events/programs exp increase Debt Service 446,884 842,543 395,659 88.54% New debt service (rec.center, vehicles & SAN project ) Transfers out 0 188,565 188,565 100.00% Total General Fund 1117041-213 11,996,578 292,365 2.50% Fund 101 - BUILDING FUND Building Department 6021,292 6641P445 621P153 10.32% Salaries, insp svcs, build repair & maint Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 612,395 6641445 52,050 8.50% Fund 301- Capital Improvement Fund Public Works 140,948 247,013 106,065 75.25% 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: 227,943 247,013 19,070 8.37% Fund 303 - Capital Projects Fund Public Works 236,329 255,000 18,671 7.90% Roads repair and maintenance Recreation Center 3,012,843 21159,803 (853,041) -28.31% Recreation Center project Total Capital Projects Fund: 3,249,172 21414,803 (834,370) -25.68% Fund 401 - Water Fund Water -Administration 11290,885 11241,020 (49,865) -3.86% Water - Production 1,663,948 1,543,334 (120,614) -7.25% Water -Distribution 789,913 563,083 (226,829) -28.72% Vacant position, system maint, timing in pension exp.rec. Water -Customer Service 2111474 232,648 211,174 10.01% Bad debt exp and regular salaries increases Renewal & Replacement 890,526 1,1111272 220,746 24.79% Water projects Debt Service 459,081 415,901 (43,180) -9.41% 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: 5,367,479 5,107,258 (260,220) -4.85% Fund 402 - Refuse & Recycling Refuse and Recycling 426,826 441,679 14,853 3.48% Total Refuse & Recycling: 426,826 441,679 14,853 3.48% Fund 403 - Stormwater Utility Storm Water Utilities 289,451 314,892 25,441 8.79% Renewal & Replacement 728,230 220,708 (507,523) -69.69% Drainage improvements Other Nonoperating 10,449 0 (10,449) -100.00% Differs from year to year - loss on disposal of CA Total Stormwater Utility: 1,028,130 535,600 (492,530) -47.91% Fund 605 - Special Law Enforcement Police 16,082 109,750 93,668 582.43% Vary from yr. to yr., not spent evenly throughout the yr. Total Special Law Enforcement: 16,082 109,750 93,668 582.43% TOTAL EXPENDITURES - ALL FUNDS 22,632,238 21,517,126 (1,115,113) -4.93% * Varies by department, different expenditures have not been recorded in FY 2022 vs FY 2021. dOTES are for differences grater than 10% and amounts over $1,000. Page 85 of 537 Benda Item #8. THE VILLAGE OF TEQUESTA REVENUE REPORT UNADJUSTED, UNAUDITED 8/31/2022 FY 2022 FY 2022 91.67 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 81,158,070 81158.1070 71,478,231 81260.1937 782,706 10.47% 101.26 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,910,660 1,910,660 11,751,438 1,524,162 (227,276) -12.98% 79.77 Ins.premium tax comes as one distribution ($29310 Franchise fees - gross receipt 462,000 462,000 423,500 415,003 (8,497) -2.01% 89.83 Licenses & Permits 1,000 1,000 917 1,860 943 102.91% 186.00 Intragovernmental Revenue 856,310 856,310 784,951 784,980 29 0.00% 91.67 Grants Federal 201400 11165.1630 1100681494 11586.1685 5181190 48.50% 136.12 ARPA funds received Grants - State 12,000 20,675 18,952 12,615 (6,337) -33.44% 61.02 Differ from year to year Intergovernmental Revenue 907,320 907,320 8311,710 912,871 811161 9.76% 100.61 State rev is one month behind, 1/2 c tax above budg. Chgs for Services - Gen Gov 1951,500 204,000 187,000 420,720 233,720 124.98% 206.24 Land development fees depends on the projects Chgs for Services - Public Safety 11265,570 11267,660 11162,022 11138,293 (23,729) -2.04% 89.79 Charges for Services - Recr. 46,190 46,190 42,341 13,116 (29,225) -69.02% 28.39 No Teq.fest, special events & camp fees Fines & Forfeitures 18,500 18,500 16,958 14,548 (2,410) -14.21% 78.64 Local ordinance and code fines decrease Unrestricted Investment Earning 8,300 8,300 7,608 20,282 12,673 166.57% 244.36 Investment balance and rate increase Rents & Royalties 255,190 255,190 233,924 234,311 387 0.17% 91.82 Impact Fees 1,500 1,500 1,375 9,602 8,227 598.31% 640.12 Differ from year to year depending on projects Contributions & Donations 2,000 2,000 1,833 3,350 1,517 82.73% 167.50 Donations received Miscellaneous Revenues 121230 12,230 11,211 3,261 (7,950) -70.91% 26.66 Differ from year to year Other Financing Sources (lease) 0 1,865,588 110710,122 972 (1,709,150) -99.94% 0.05 Fire trucks will not be received this FY Appropriate Fund Balance 1.1145,230 941275 0 Total General Fund 15,277,970 17,257,098 15,819,007 15,357,568 (461,439) -2.92% 88.99 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 6441,417 655,350 10,934 1.70% 93.22 Chgs for Sery - Gen Gov 0 0 0 6,940 6,940 100.00% 0.00 Differ from year to year depending on projects Unrestricted Investment Earning 1,400 11400 1,283 2,373 1,089 84.88% 169.48 Investment balance and rate increase Miscellaneous Revenues 0 0 0 56 56 100.00% 0.00 Appropriate Fund Balance 171,860 171,860 0 0 Total Building Fund 676,260 876,260 803,238 664,719 (138,520) -17.25% 75.86 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 917 87 (830) -90.51% 8.70 Transfers In 677.1260 6771,260 620,822 0 (620,822) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 729,525 87 (729,438) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 458 1,068 610 133.02% 100.00 Transfers In 87,000 117,585 107.1786 0 (107,786) -100.00% 0.00 Timing in revenue recording Appropriate Fund Balance 254,500 2,613,138 0 Total Capital Projects Fund: 342,000 2,7311223 2,503,621 1,068 (2,502,553) -99.96% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 5,817,625 5,634,247 (183,378) -3.15% 88.78 Revenue is one month behind Fines & Forfeitures 0 0 0 563 563 100.00% 100.00 Unrestricted Investment Earn 8,400 8,400 71700 6,502 (1,198) -15.56% 77.40 Unrealized loss on investments Miscellaneous Revenues 48,500 48,500 441P458 35,186 (9,272) -20.86% 72.55 Differ from year to year Other Financing Sources (icl.loan) 41457,000 41457,000 4,085,583 108,862 (3,976,721) -97.34% 2.44 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 12,378,801 5,785,359 (6,593,441) -53.26% 42.84 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 41273 4,273 100.00% 100.00 SWA revenue sharing new Charges for Services 500,940 500,940 459,195 500,129 40,934 8.91% 99.84 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 458 142 (317) -69.07% 28.35 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 485,843 504,544 18,702 3.85% 95.20 Fund 403 - Stormwater Utility Grants & Contributions 30,000 125,000 114,583 0 (114,583) -100.00% 0.00 Grant not received Charges for Services 497,810 497,810 456,326 4871427 311101 6.82% 97.91 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 11,400 11400 11,283 62 (1,222) -95.19% 4.41 Investment balance decrease Transfers In 150,000 188,565 172,851 188,565 15,714 9.09% 100.00 Appropriate Fund Balance 0 47,352 43,406 Total Stormwater Utility: 679,210 860,127 788,450 676,054 (112,396) -14.26% 78.60 Fund 605 - Special Law Enforcement Forfeitures 0 441202 40,519 94,055 53,536 132.13% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 456 456 100.00% 100.00 Appropriate Fund Balance 74,920 149,670 137,198 0.00 Total Special Law Enforcement 74,920 193,872 177,716 94,511 (83,205) -46.82% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,748,581 33,686,199 23,083,909 (10,602,290) -31.47% 62.82 �_ _. _ nr. _r r_ n-7 NOTES are for differences grater than 10% and amounts over $1,000. o%w%AA 40 U11 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - UNADJUSTED, UNAUDITED 8/31/2022 FY 2022 FY 2022 91.67 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 771350 77,350 70,904 57,681 (13,223) -18.65% 74.57 (1),(2) Manager 306,720 306,720 281,160 271,308 (9,852) -3.50% 88.45 (1),(2) Human Resources 385,040 385,040 352,953 328,965 (23,988) -6.80% 85.44 Village Clerk 373,940 373,940 3421778 290,632 (52,146) -15.21% 77.72 Finance 715,220 715,220 655,618 613,648 (41,970) -6.40% 85.80 Legal 190,000 190,000 174,167 131,936 (42,230) -24.25% 69.44 Comprehensive Planning 281,540 290,040 265,870 175,561 (90,309) -33.97% 60.53 General Government 314,310 2801310 256,951 218,037 (38,914) -15.14% 77.78 IT 476,650 476,650 436,929 3941,217 (42,713) -9.78% 82.71 (3) Police Department 3,558,370 3,603,969 3,303,638 3,006,104 (297,534) -9.01% 83.41 (1),(2) Code Compliance 1241480 124.1480 1141107 97,795 (16,312) -14.30% 78.56 Fire Control 4101721295 6,058,759 5,553,862 3,474,589 (2,079,273) -37.44% 57.35 Public Works 1,546,915 1,546,915 11418,005 11,202,067 (215,939) -15.23% 77.71 Leisure Services 942,080 976,080 894,740 702,929 (191,811) -21.44% 72.02 (3) Debt Service 886,280 886,280 812,423 842,543 30,120 3.71% 95.07 New debt service Interfund Transfers 827,260 865,825 793,673 188,565 (605,108) -76.24% 21.78 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 17/257,098 15,819,007 11,996,578 (3,822,428) -24.16% 69.52 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 720,738 6641,445 (56,293) -7.81% 84.51 (1), (2) Allocate to Fund Balance 0 90,000 82,500 0 (82,500) -100.00% 0.00 Total Building Fund 676,260 876,260 8031238 664.1445 (138,793) -17.28% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 384,624 247,013 (137,611) -35.78% 58.87 (2) Interfund Transfers 87,000 117,585 107,786 0 (107,786) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 729,525 247,013 (482,512) -66.14% 31.04 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 233,750 255,000 211250 9.09% 100.00 Recreation Center 87,000 21476,223 2.1269,871 21159,803 (110,069) -4.85% 87.22 Total Capital Projects Fund: 342,000 2/731/223 2,503,621 21414,803 (88,819) -3.55% 88.41 Fund 401- Water Fund Water -Administration 1103771790 11494,036 1,369,533 1.1241,020 (128,513) -9.38% 83.06 Water - Production 1,945,290 1,960,290 11796,933 1,543,334 (253,598) -14.11% 78.73 Water -Distribution 742,350 756,350 693,321 563,083 (130,237) -18.78% 74.45 Water -Customer Service 279,450 279,450 256,163 232,648 (23,514) -9.18% 83.25 Renewal & Replacement 3,657,000 4,078,550 3,738,671 11,111,272 (2,627,399) -70.28% 27.25 (2) Capital Improvement 41442,000 41442,000 4,071,833 0 (4,071,833) -100.00% 0.00 (2) Debt Service 493,470 493.1470 452,348 415.1901 (36,447) -8.06% 84.28 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 12,378,801 5,107,258 (7,271,542) -58.74% 37.82 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 485,843 441,679 (44,164) -9.09% 83.33 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 485,843 441,679 (44,164) -9.09% 83.33 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 471,615 432,314 314,892 (117,422) -27.16% 66.77 (1), (2) Renewal & Replacement 282,000 342,992 314,409 220,708 (93,702) -29.80% 64.35 (2), (3) Allocate to Fund Balance 45,520 45,520 411727 Total Stormwater Utility: 679,210 860.1127 788,450 535.1600 (252,850) -32.07% 62.27 Fund 605 - Special Law Enforcement Police 74,920 193,872 1771716 109,750 (67,966) -38.24% 100.00 (2) Total Special Law Enforcement 74,920 193,872 1771716 109,750 (67,966) -38.24% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31.1282,980 36,748,581 33,686,199 21,517,126 (12,169,074) -36.12% 58.55 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 8/18/22 for the period ended 8/13/22. 18 days of personnel expenditures not reflected in August 2022. (2) Not all operating expenditures/expenses recorded for the services of August 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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