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Home My WebLink AboutDocumentation_Regular_Tab 11_10/13/2022Agenda Item #11 0 Regular ti STAFF MEMO Meeting: Staff Contact: Manager's Report Regular Council - Oct 13 2022 Jeremy Allen, Village Manager Department: Manager 1. The Financial Reports presented above are recorded on a cash basis 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 (94%), 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 fire ($172 thousand) is expected to be received and recorded as a revenue of FY 2022. Local Business Taxes collected in full. Overall, sales/use taxes are above budgeted for eleven month's collections. 4. Intergovernmental revenues (110%) 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 eleven month's collections due to following increases: municipal revenue sharing by 18%, half -cent sales tax by 20%. 5. Local discretionary infrastructure surtax(101 %) - collected at $470 thousand, which represent 101 % of the budgeted amount for only ten 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 93% of budgeted. It is below target budget due to State insurance premium tax fire ($172 thousand) is expected to be received and recorded as a revenue of FY 2022 and fire truck financing budgeted but not received. Note: The Village will be recording revenues for FY 2022 if collected within 60 days of the current fiscal period. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 77% of budgeted. Not all the expenditures recorded for the services provided up to 9/30/22 and Page 133 of 478 Agenda Item #11 0 personnel expenditures recorded as paid not when accrued. Note: The Village will be recording expenditures for FY 2022 within 45 days of the current fiscal period. 8. Revenues and Expenditures (Prior year comparison) all funds —data is not comparable due to FY 2021 balances adjusted/audited and FY 2022 will be recording revenues for 60 days and expenditures for 45 days of the fiscal year end. 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: NA BUDGET: NA ENCUMBERED: NA Proposed: NA PROJECTED TOTAL: NA Projected Remaining: NA Sep 2022 v2 reports 2September 2022 Managers Report.ADA (21 September 2022 Grant Budget Worksheet Amended Page 134 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 1, 800, 196. 77 6, 494, 020 . 50 373r662.84 0.00 0.00 86,484.53 413,327.11 0.00 0.00 9,167,691.75 (192, 949.43) 397, 476. 50 0.00 0.00 1,393.83 89,730.66 0.00 0.00 0.00 295,651.56 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 2,665,660.61 8,872,040.19 9,167,691.75 Page: 1/8 Page 135 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 228,719.69 603,422.49 2.56 255.23 4,328.60 836,728.57 (4, 783.19) (56, 837 .23) 4,412.38 (57,208.04) 0.00 11,454.70 864, 932. 12 0.00 876,386.82 876,386.82 17,549.79 893,936.61 836,728.57 Page: 2/8 Page 136 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 106r367.19 0.00 0.00 0.00 0.00 106,367.19 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, 924.07) 106,367.19 106,367.19 Page: 3/8 Page 137 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 136,361.42 0.00 0.00 0.00 0.00 136,361.42 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 (2,413,732.69) 136,361.42 136,361.42 Page: 4/8 Page 138 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 2, 990, 818 . 36 3, 930r260.21 580,180.97 0.00 0.00 0.00 0.00 223,131.07 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 24,426,263.59 (32, 995. 13) (314, 972.38) 0.00 0.00 2,202.12 0.00 391,728.09 0.00 42,430.00 2, 344, 386. 67 415, 756. 86 478,636.00 3,327,172.23 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 20f22lr640.77 877,450.59 21,099,091.36 24,426,263.59 Page 139 of 478 Q ��1111 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 A racanat� Period Ending 09/30/2022 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 113,075.74 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 113,075.74 *** 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 18,791.98 Ending Fund Balance 113,075.74 Total Liabilities And Fund Balance 113,075.74 Page 140 of 478 Q ��1111 0 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 A racanat� Period Ending 09/30/2022 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 30F593.62 Investments 0.00 Accounts Receivable 6,677.92 Due from Other Funds 0.00 Inventories 180.14 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 2,084,342.46 *** Liabilities *** Accounts Payable 1,687.55 Accrued liabilities (24,309.89) 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 2,920.03 *** 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 105F023.59 Ending Fund Balance 2,081,422.43 Total Liabilities And Fund Balance 2,084,342.46 Page 141 of 478 I�r1 BALANCE SHEET FOR VILLAGE OF TEQUESTA A 0acaniat� 0 Period Ending 09/30/2022 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 50r979.67 80r561.70 0.00 0.00 8,540.61 140,081.98 1, 661. 80 0.00 1,661.80 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 (18,620.92) 138,420.18 140,081.98 Page: 8/8 Page 142 of 478 Agenda Item #11 0 VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 9/30/2022 Cash Investments Total General Fund #001 $ 118001197 $ 614945021 $ 89294,217 Building Fund #101 2285720 603,422 832,142 Capital Improvement Fund #301 106,367 - 106,367 Capital Projects Fund #3 03 136,361 - 136,361 Water Utility #401 2,9901818 319301260 61921 M79 Refuse & Recycling #402 1131076 - 113 M76 Stormwater #403 301594 - 30,594 Special Law Enforcement #605 501980 K562 131,541 Total Cash and Investments $ 514579112 $ 119108,265 $ 169565,377 Page 143 of 478 VILLAGE OF TEQUESTA nda Item #11 . REVENUE REPORT -CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE* DESCRIPTION 9/30/2021 9/30/2022 VARIANCE % VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes 7,848,744 8,260,937 4121193 5.25% Sales & Use Taxes 1,966,890 1,803,166 (163,724) -8.32% Ins.premium tax fire has not received ($172K) Franchise fees - gross receipt 509,963 4711413 (38,550) -7.56% Licenses & Permits 11050 8,350 7,300 695.24% Special permits collected Grants - Federal 11714,667 1,586,685 (127,982) -7.46% Grants - State 15,615 12,615 (3,000) -19.21% Differs from year to year Intergovernmental Revenue 909,044 9931665 84,621 9.31% State revenues distributions increase Chgs for Services - Gen Gov 646,167 4711454 (174,713) -27.04% Decrease in large projects - land development fees Intragovernmental Revenue 1,031,297 856,342 (174,955) -16.96% Decrease in admin fees from Water fund Rents & Royalties 227,006 253,180 26,175 11.53% Recreation facilities rental increase Contributions & Donations 100 41,665 41,565 41565.47% Public Safety fitness room donation Miscellaneous Revenues 29,016 6,160 (22,856) -78.77% Differs from year to year Chgs for Services - Public Safety 1,430,216 11196,440 (233,776) -16.35% Fire plan review fees decrease due to projects Fines & Forfeitures 22,805 14,697 (8,108) -35.55% Code enf. Fines decrease Impact Fees 25,933 9,602 (16,332) -62.98% Differs from year to year, depending on projects Charges for Services - Recr. 5,575 15,538 9,963 178.72% 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 7,551 3,606 (3,945) -52.25% Investments unrealized gains/(losses) Other Financing Sources 345,148 972 (344,176) -99.72% Capital lease, sale of assets differ from year to year Total General Fund 16,768,781 16,006,487 (762,294) -4.55% Fund 101- BUILDING FUND Licenses & Permits 871,235 751,857 (119,378) -13.70% Decrease in large projects Grants - Federal 1,813 0 (1,813) -100.00% Differs from year to year Charges for Services 31,554 6,940 (24,613) -78.00% Admin fees from other gov depending on projects Miscellaneous Revenues 0 56 56 100.00% Unrestricted Investment Earning 11135 3,642 2,507 220.95% Investment balance and rate increase Total Building Fund 905,737 762,495 (143,242) -15.81% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 347 89 (258) -74.35% Transfers In 460,110 0 (460,110) -100.00% FY 2022 not recorded yet Total Capital Improvement Fund 460,457 89 (460,368) -99.98% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 41133 1,070 (3,063) -74.11% 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. Transfers In 404,050 0 (404,050) -100.00% FY 2022 not recorded yet Total Capital Projects Fund: 71298,183 1,070 (7,297,113) -99.99% Fund 401- Water Fund Grants Federal 3,542 0 (3,542) -100.00% Differs from year to year Miscellaneous Revenues 64,074 35,746 (28,328) -44.21% Differs from year to year (credit recorded in FY 2021) Fines & Forfeitures 0 563 563 100.00% Other Financing Sources 613,478 108,862 (504,616) -82.26% Capital connect charges due to big projects Unrestricted Investment Earning 6,671 (15,461) (22,132) -331.78% Investments unrealized gains/(losses) Charges for Services 6,058,053 6,281,920 223,866 3.70% Total Water Fund: 6,745,818 6,411,628 (334,189) -4.95% Fund 402 - Refuse & Recycling Intergovernmental Revenue 11208 41273 3,065 100.00% SWA shared revenues distributions increase Unrestricted Investment Earning 363 145 (218) -60.11% Charges for Services 485,435 500,129 14,694 3.03% Total Refuse & Recycling: 487,006 504,547 17,541 3.60% Fund 403 - Stormwater Utility Transfers In 0 188,565 188,565 100.00% Differs from year to year Unrestricted Investment Earning 883 62 (821) -93.01% Charges for Services 450,271 487,427 37,156 8.25% Grants 15,615 0 (15,615) 100.00% Differs from year to year Total Stormwater Utility: 466,770 676,054 209,284 44.84% Fund 605 - Special Law Enforcement Forfeitures 91,516 94,055 2,539 100.00% Differs from year to year Unrestricted Investment Earning 131 598 467 356.15% Total Special Law Enforcement 91,647 94,653 3,006 3.28% TOTAL REVENUES - ALL FUNDS 33,224,399 24,457,024 (8,767,375) -26.39% * The Village will be recording revenues for FY 2022 if collected within 60 days of the current fiscal period. r % A A A NOTES are for differences grater than 10% and amounts over $1,000. 0 enda Item #11. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE* * %* DESCRIPTION 9/30/2021 9/30/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 53,872 63,680 9,808 18.21% Computer system maintenance & supply Manager 292,053 303,370 11,317 3.88% Human Resources 341.1472 367,516 26,045 7.63% Village Clerk 322.1453 3221444 (9) 0.00% Finance 685,344 683,002 (2,341) -0.34% Legal 195,445 153,431 (42,014) -21.50% Differs from year to year based upon service needs Comprehensive Planning 157,625 187,201 29,575 18.76% Rate increase and other contractual services increase General Government 2521,414 227,159 (25,255) -10.01% Paradise park lease termination IT 4971,186 423,813 (73,373) -14.76% Decrease in equipment purchases/IT projects Police Department 3,366,437 3,470,390 103,953 3.09% Overtime, insurance, capital purchases Code Compliance 84,947 106,236 21,289 25.06% Additional part time salaries and legal svcs. Fire Control 4,504,390 3,841,969 (662,421) -14.71% Vehicle purchase in 2021($299K), pension contrib Public Works 11403,950 1,343,599 (60,351) -4.30% Leisure Services 641,363 780,393 139,030 21.68% Salaries, ins, maint, events/programs/outreach exp incr Debt Service 489,760 878,058 388,298 79.28% New debt service (rec.center, vehicles & SAN project ) Interfund Transfers 668,160 188,565 (479,595) -71.78% FY 2022 not recorded yet Total General Fund 13,956,870 13,340,826 (616,043) -4.41% Fund 101 - BUILDING FUND Building Department 675,181 744,945 69,765 10.33% Salaries, insp svcs, build repair & maint Interfund Transfers 10,103 0 (10,103) -100.00% Differs from year to year Total Building Fund 685,284 744,945 59,662 8.71% Fund 301- Capital Improvement Fund Public Works 142,826 247,013 104.1187 72.95% 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 Interfund Transfers 196,000 0 (196,000) -100.00% FY 2022 not recorded yet Total Capital Improvement Fund: 425,821 247,013 (178,808) -41.99% Fund 303 - Capital Projects Fund Public Works 236,329 255,000 18,671 7.90% Roads repair and maintenance Recreation Center 4,568,026 21159,803 (2,408,223) -52.72% Recreation Center project Total Capital Projects Fund: 4,804,355 21414,803 (2,389,552) -49.74% Fund 401- Water Fund Water -Administration 1,359,554 1,333,615 (25,939) -1.91% Water - Production 2,005,061 1,7171448 (287,614) -14.34% Water system maint expense, timing in pension exp.rec. Water -Distribution 801.1185 619,332 (181,854) -22.70% Vacant position, system maint, timing in pension exp.rec. Water -Customer Service 239,745 261,545 21,800 9.09% Bad debt exp and regular salaries increases Renewal & Replacement 5521,236 1.0139,560 587,324 106.35% Water projects Debt Service 131,391 462,678 3311,286 252.14% Debt service paid off in FY 2021 Interfund Transfers 21,891 0 (21,891) -100.00% Differs from year to year Other Nonoperating 721,340 0 (721,340) -100.00% Depreciation expense and loss on disposal of CA Total Water Fund: 5,832,405 5,534,178 (298,227) -5.11% Fund 402 - Refuse & Recycling Refuse and Recycling 511.0299 485,755 (25,544) -5.00% Total Refuse & Recycling: 511.0299 485,755 (25,544) -5.00% Fund 403 - Stormwater Utility Storm Water Utilities 310,451 350,323 39,872 12.84% Engineering svcs increase Renewal & Replacement 711,460 220,708 149,248 208.86% Drainage improvements Other Nonoperating 142,822 0 (142,822) -100.00% Depreciation expense Total Stormwater Utility: 5241,733 571,030 46,297 8.82% Fund 605 - Special Law Enforcement Police 19,582 113,274 93,692 478.45% Differs from year to year Total Special Law Enforcement: 19,582 113,274 93,692 478.45% TOTAL EXPENDITURES - ALL FUNDS 26,760,349 23,451,825 (3,308,524) -12.36% * The Village will be recording expenditures for FY 2022 within 45 days of the current fiscal period. NOTES are for differences grater than 10% and amounts over $1,000. Page 145 of 478 Benda Item #11. THE VILLAGE OF TEQUESTA REVENUE REPORT CASH BASIS, UNAUDITED FY 2022 FY 2022 100.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 9/30/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 81,158,070 81158.1070 81,158,070 81260.1937 102,867 1.26% 101.26 Sales & Use Taxes 1.1910,660 1,910,660 11,910,660 1,803,166 (107,494) -5.63% 94.37 Ins.premium tax fire to be recorded ($172K) Franchise fees - gross receipt 462,000 462,000 462,000 471,413 9,413 2.04% 102.04 Licenses & Permits 1,000 1,000 1,000 8,350 7,350 735.00% 835.00 Intragovernmental Revenue 856,310 856,310 856,310 856,342 32 0.00% 100.00 Grants Federal 201400 11165.1630 1101651630 11586.1685 4211055 36.12% 136.12 ARPA funds received Grants - State 12,000 20,675 20,675 12,615 (8,060) -38.98% 61.02 Differ from year to year Intergovernmental Revenue 907,320 907,320 907,320 993,665 86,345 9.52% 109.52 Chgs for Services - Gen Gov 1951P500 204,000 204,000 4711454 2671P454 131.10% 231.10 Land development fees depends on the projects Chgs for Services - Public Safety 11265,570 11267,660 11267,660 11196,440 (71,220) -5.62% 94.38 Charges for Services - Recr. 46,190 46,190 46,190 15,538 (30,652) -66.36% 33.64 No Teq.fest, special events & camp fees Fines & Forfeitures 18,500 18,500 18,500 14,697 (3,803) -20.55% 79.45 Local ordinance and code fines decrease Unrestricted Investment Earning 8,300 8,300 8,300 3,606 (4,694) -56.56% 43.44 Investments unrealized gains/(losses) Rents & Royalties 255,190 255,190 255,190 253,180 (2,010) -0.79% 99.21 Impact Fees 1,500 1,500 1,500 9,602 8,102 540.12% 640.12 Differ from year to year depending on projects Contributions & Donations 2,000 37,467 37,467 41,665 410198 11.21% 111.21 Public Safety fitness room donation Miscellaneous Revenues 121230 12,230 12,230 6,160 (6,070) -49.63% 50.37 Differ from year to year Other Financing Sources (lease) 0 1,865,588 1,865,588 972 (1,864,616) -99.95% 0.05 Fire trucks will not be financed/received FY 2022 Appropriate Fund Balance 1.1145,230 941275 0 Total General Fund 15,277,970 17,292,565 171292,565 16,006,487 (1,286,078) -7.44% 92.56 Fund 101- BUILDING FUND Licenses & Permits 503,000 703,000 703,000 751,857 48,857 6.95% 106.95 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 1,400 3,642 2,242 160.16% 260.16 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 676,260 876,260 876,260 762,495 (113,765) -12.98% 87.02 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 1,000 1,000 1,000 89 (911) -91.10% 8.90 Transfers In 677.1260 6771,260 677.1260 0 (677,260) -100.00% 0.00 FY 2022 not recorded yet Appropriate Fund Balance 87,000 117,585 0 Total Capital Improvement Fund: 765,260 795,845 795,845 89 (795,756) -99.99% 0.01 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 500 500 500 1,070 570 114.00% 100.00 Transfers In 87,000 117,585 117,585 0 (117,585) -100.00% 0.00 FY 2022 not recorded yet Appropriate Fund Balance 254,500 2,613,138 0 Total Capital Projects Fund: 342,000 2,7311223 21,731,223 1,070 (2,730,153) -99.96% 0.00 Fund 401- Water Fund Charges for Services 6,346,500 6,346,500 6,346,500 6,281,920 (64,580) -1.02% 98.98 Fines & Forfeitures 0 0 0 563 563 100.00% 100.00 Unrestricted Investment Earn 81400 8,400 81400 (15,461) (23,861) -284.06% (184.06) Unrealized loss on investments Miscellaneous Revenues 48,500 48,500 48,500 35,746 (12,754) -26.30% 73.70 Differ from year to year Other Financing Sources (icl.loan) 41457,000 41457,000 41457,000 108,862 (4,348,138) -97.56% 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 13,504,146 6,411,629 (7,092,517) -52.52% 47.48 Fund 402 - Refuse & Recycling Intragovernmental Revenue 0 0 0 41273 4,273 100.00% 100.00 SWA revenue sharing new Charges for Services 500,940 500,940 500,940 500,129 (811) -0.16% 99.84 Unrestricted Investment Earn 500 500 500 145 (355) -71.00% 29.00 Appropriate Fund Balance 28,570 28,570 0 Total Refuse & Recycling: 530,010 530,010 530,010 504,548 (25,463) -4.80% 95.20 Fund 403 - Stormwater Utility Grants & Contributions 30,000 125,000 125,000 0 (125,000) -100.00% 0.00 Grant not received Charges for Services 497,810 497,810 497,810 4871427 (10,383) -2.09% 97.91 Unrestricted Investment Earn 11,400 11400 11,400 62 (1,338) -95.59% 4.41 Transfers In 150,000 188,565 188,565 188,565 0 0.00% 100.00 Appropriate Fund Balance 0 471352 471,352 Total Stormwater Utility: 679,210 860,127 860,127 676,054 (184,073) -21.40% 78.60 Fund 605 - Special Law Enforcement Forfeitures 0 441202 44,202 94,055 49,853 112.78% 0.00 Differ from year to year Unrestricted Investment Earn 0 0 0 598 598 100.00% 1.00 Appropriate Fund Balance 74,920 149,670 149,670 0.00 Total Special Law Enforcement 74,920 193,872 193,872 94,653 (99,219) -51.18% 0.00 TOTAL REVENUES - ALL FUNDS 31,282,980 36,784,048 36,784,048 24,457,024 (12,327,024) -33.51% 66.49 r% _ _. _ A A r+ _r A -7n NOTES are for differences grater than 10% and amounts over $1,000. o% w% A A 14- o% &% 1 4 ol ol U11 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2022 FY 2022 100.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 9/30/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 771350 77,350 77,350 63,680 (13,670) -17.67% 82.33 (1), (2) Manager 306,720 306,720 306,720 303,370 (3,350) -1.09% 98.91 (1),(2) Human Resources 385,040 385,040 385,040 367,516 (17,524) -4.55% 95.45 Village Clerk 373,940 373,940 373,940 322,444 (51,496) -13.77% 86.23 Finance 715,220 715,220 715,220 683,002 (32,218) -4.50% 95.50 Legal 190,000 190,000 190,000 153,431 (36,569) -19.25% 80.75 Comprehensive Planning 281,540 290,040 290,040 1871F201 (102,839) -35.46% 64.54 General Government 314,310 2801310 280,310 2271F159 (53,151) -18.96% 81.04 IT 476,650 476,650 476,650 423,813 (52,837) -11.09% 88.91 (3) Police Department 3,558,370 3,639,436 3,639,436 3,470,390 (169,046) -4.64% 95.36 (1),(2) Code Compliance 1241480 124.1480 1241480 106,236 (18,244) -14.66% 85.34 Fire Control 4101721295 6,058,759 6,058,759 3,841,969 (2,216,790) -36.59% 63.41 Public Works 1,546,915 1,546,915 1,546,915 1,343,599 (203,316) -13.14% 86.86 Leisure Services 942,080 976,080 976,080 780,393 (195,687) -20.05% 79.95 (3) Debt Service 886,280 886,280 886,280 878,058 (8,222) -0.93% 99.07 New debt service Interfund Transfers 827,260 865,825 865,825 188,565 (677,260) -78.22% 21.78 (3) Allocate to Fund Balance 99,520 99,520 Total General Fund 15,277,970 17/292,565 17.1292,565 13,340,826 (3,951,739) -22.85% 77.15 Fund 101- BUILDING FUND Building & Zoning 676,260 786,260 786,260 744,945 (41,315) -5.25% 94.75 (1), (2) Allocate to Fund Balance 0 90,000 90,000 0 (90,000) -100.00% 0.00 Total Building Fund 676,260 876,260 8761260 744,945 (131,315) -14.99% Fund 301- Capital Improvement Fund Public Works 419,590 419,590 419,590 247,013 (172,577) -41.13% 58.87 (2) Interfund Transfers 87,000 117,585 117,585 0 (117,585) -100.00% 0.00 (3) Allocate to Fund Balance 258,670 258,670 Total Capital Improvement Fund: 765,260 795,845 795,845 247,013 (548,832) -68.96% 31.04 Fund 303 - Capital Projects Fund Public Works 255,000 255,000 255,000 255,000 0 0.00% 100.00 Recreation Center 87,000 21476,223 2.1476,223 21159,803 (316,420) -12.78% 87.22 Total Capital Projects Fund: 342,000 2/731/223 2107311223 21414,803 (316,420) -11.59% 88.41 Fund 401- Water Fund Water -Administration 1103771790 11494,036 11494,036 1,333,615 (160,421) -10.74% 89.26 Water - Production 1,945,290 1,960,290 1,960,290 1.1717.1448 (242,842) -12.39% 87.61 Water -Distribution 742,350 756,350 756,350 619,332 (137,018) -18.12% 81.88 Water -Customer Service 279,450 279,450 279,450 261,545 (17,905) -6.41% 93.59 Renewal & Replacement 3,657,000 4,078,550 4,078,550 11,139,560 (2,938,990) -72.06% 27.94 (2) Capital Improvement 41442,000 41442,000 4,442,000 0 (4,442,000) -100.00% 0.00 (2) Debt Service 493,470 493.1470 493,470 462.1678 (30,792) -6.24% 93.76 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 12,937,350 13,504,146 13,504,146 5,534,178 (7,969,968) -59.02% 40.98 Fund 402 - Refuse & Recycling Refuse and Recycling 530,010 530,010 530,010 485,755 (44,255) -8.35% 91.65 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 530,010 530,010 530,010 485,755 (44,255) -8.35% 91.65 Fund 403 - Stormwater Utility Storm Water Utilities 351,690 471,615 471,615 350,323 (121,292) -25.72% 74.28 (1), (2) Renewal & Replacement 282,000 342,992 342,992 220,708 (122,285) -35.65% 64.35 (2), (3) Allocate to Fund Balance 45,520 45,520 45,520 Total Stormwater Utility: 679,210 860.1127 860,127 571.1030 (289,097) -33.61% 66.39 Fund 605 - Special Law Enforcement Police 74,920 193,872 193,872 113,274 (80,598) -41.57% 100.00 (2) Total Special Law Enforcement 74,920 193,872 193,872 113,274 (80,598) -41.57% 100.00 TOTAL EXPENDITURES - ALL FUNDS 31.1282,980 36,784,048 36,784,048 23,451,825 (13,332,223) -36.24% 63.76 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 9/29/22 for the period ended 9/24/22. 6 days of personnel expenditures not reflected in September 2022. (2) Not all operating expenditures/expenses recorded for the services of September 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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