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Home My WebLink AboutDocumentation_Regular_Tab 07_12/8/2022Agenda Item V. Regular Council STAFF MEMO -D Meeting: Regular Council -Dec 08 2022 Staff Contact: Jeremy Allen, Village Manager Department: Manager r Monthly Manager's Report through November CRY: = I 1. The Financial Reports presented above are unadjusted and unaudited. The Village considers revenues available if collected within 60 days of the current fiscal period. This means that there are additional revenues and expenditures that have not been recorded to date and that will be recorded once year-end adjustments are completed. Additionally, during the year, revenues and expenses are recorded on a modified accrual basis (similar to a cash basis). This will result in significant differences between our beginning balances in the enterprise funds (water, refuse and recycling and stormwater) and the adjusted ending balances as these funds report on a full accrual basis. 2. Property Taxes — collected at $3.3 million, which represents 35% of the budgeted amount. It is $1.3 million (60%) higher than for the same period of the prior fiscal year. Additional distribution was received in November 2022 ($1.7million) due to earlier collections. Historically, 91 % of ad valorem tax distribution receipted by the end of February. 3. Sales/use taxes (9%), which include local infrastructure surtax, insurance premium, utility, communication service and local business tax, are one/two month behind collection/reported period, with the exception of the Local Business Tax collected at 91 %. Insurance premium tax ($285 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for one month's collections. 4. Intergovernmental revenues (111 %) which include municipal revenue sharing, half -cent sales tax, and local gas tax are one month behind the collection/reported period and is on a target for one month's collections. 5. Revenues (Budgetary comparison) recorded in the General fund represents 25% of budgeted due to the distribution nature of Ad valorem taxes collected at 35%. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 8% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 11 /30/22 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased due to Ad valorem taxes collected $1.3 million (60%) higher than same period of prior year. 8. Expenditures (Prior year comparison) all funds decreased due to recreation center project completion and timing in different expenditures recording. Page 136 of 434 Agenda Item #7. 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 Nov 2022 v3 (Pages Amended) 2Copy of November 2022 Grant Budget Worksheet (1) 2November 2022 Managers Report.ADA Page 137 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 DB: Teauesta Page: 1/8 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 - Ncnspendable Fund Balance - Restricted Fund Balance - Committed Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed Balance 3, 689, 956.96 6,847,837.47 339,230.93 0.00 23,660.00 64,108.79 414,500.82 0.00 0.00 11,379,294.97 406,606.71 473,990.87 0.00 0.00 1,341.33 16,182.92 162.16 0.00 0.00 898,283.99 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 2,577,862.48 8,784,242.06 1,696,768.92 10,481,010.98 11,379,294.97 Page 138 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Due to Other Governments Total Liabilities *** Fund Balance *** F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed 192,711.27 606,399.87 0.00 325.29 4,328.60 803,765.03 5,966.58 (67,971.95) 4,318.10 (57,687.27) 0.00 11,454.70 864,932.12 0.00 876,386.82 876,386.82 1,740.22 878,127.04 (16,674.74) 861,452.30 803,765.03 Page: 2/8 Page 139 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Committed Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed 106,380.21 0.00 0.00 0.00 0.00 106,380.21 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 (246,911.05) 106,380.21 0.00 106,380.21 106,380.21 Page: 3/8 Page 140 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed 136,378.12 0.00 0.00 0.00 0.00 136,378.12 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 (2,413,715.99) 136,378.12 0.00 136,378.12 136,378.12 Page: 4/8 Page 141 of 434 i I}Ati# {rr�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 acan `G , Period Ending 11/30/2022 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 1,410,186.46 Investments 5,749,797.50 Accounts Receivable 583,152.04 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 23,660.01 Inventories 224,701.51 Prepaids 41,728.87 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 547,122.00 INFRASTRUCTURE 15,249,991.62 Buildings 224,255.54 Improvements Other Than Bldgs. 24,662.40 Machinery & Equipment 306,345.95 Construction in Progress 216,729.93 Intangible Assets 8,038.08 Other Fixed Assets 0.00 Deferred Outflows 472,878.89 FIXED ASSETS 0.00 Total Assets 25,083,250.80 *** Liabilities *** Accounts Payable 109,634.32 Accrued liabilities (369,122.81) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 2,202.12 Deferred Revenue 0.00 Current Portion of Debt 406,822.25 Other Current Liabilities 0.00 Customer Deposits 42,005.00 Noncurrent liabilities 1,952,563.99 Other Long Term Liabilities 358,239.03 Def Inflows of Resources 847,932.00 Total Liabilities 3,350,275.90 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 11,584,763.87 Net Assets, Restricted 0.00 Fund Balance - Restricted 376,728.00 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 7,760,148.90 Total Fund Balance 20,221,640.77 Beginning Fund Balance - 21-22 20,221,640.77 Net of Revenues VS Expenditures - 21-22 1,386,690.01 *21-22 End FB/22-23 Beg FB 21,608,330.78 Net of Revenues VS Expenditures - Current Year 124,644.12 Ending Fund Balance 21,732,974.90 Total Liabilities And Fund Balance 25,083,250.80 * Year Not Closed Page 142 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Other Assets - Current Total Assets *** Liabilities *** Accounts Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Unreserved/Undesignated Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed 236,506.24 0.00 0.00 0.00 236,506.24 0.00 0.00 0.00 0.00 94,283.76 94,283.76 94,283.76 (21,640.93) 72,642.83 163,863.41 236,506.24 236,506.24 Page: 6/8 Page 143 of 434 i I}Ati# {rr�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 acan `G , Period Ending 11/30/2022 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 95,536.32 Investments 0.00 Accounts Receivable 1,440.00 Due from Other Funds 0.00 Inventories 76.64 Prepaids 517.71 Other Assets - Current 0.00 Other Assets - Non Current 40,159.00 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 21,340.00 Total Assets 2,179,583.74 *** Liabilities *** Accounts Payable 11,630.05 Accrued liabilities (28,401.09) 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 8,730.41 Def Inflows of Resources 42,400.00 Total Liabilities 34,359.37 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 N.A., Inv in Cap, net of debt 1,236,387.06 Fund Balance - Unassigned 740,011.78 Total Fund Balance 1,976,398.84 Beginning Fund Balance - 21-22 1,976,398.84 Net of Revenues VS Expenditures - 21-22 61,757.03 *21-22 End FB/22-23 Beg FB 2,038,155.87 Net of Revenues VS Expenditures - Current Year 107,068.50 Ending Fund Balance 2,145,224.37 Total Liabilities And Fund Balance 2,179,583.74 * Year Not Closed Page 144 of 434 i I}gti# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan`G Period Ending 11/30/2022 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 - Ncnspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 21-22 Net of Revenues VS Expenditures - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed 43,735.04 80,918.71 0.00 0.00 8,540.61 133,194.36 0.00 0.00 0.00 13,352.35 143,688.75 0.00 0.00 157,041.10 157,041.10 (18,457.52) 138,583.58 (5,389.22) 133,194.36 133,194.36 Page: 8/8 Page 145 of 434 Agenda Item #7. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 11/30/2022 Cash General Fund #001 $ 3,689,957 Building Fund #101 192,711 Capital Improvement Fund #301 106,380 Capital Projects Fund #303 136,378 Water Utility #401 1,410,186 Refuse & Recycling #402 236,506 Stormwater #403 95,536 Special Law Enforcement #605 43,735 Total Cash and Investments $ 5,911.391 *Transfer pending Investments Total $ 6,847,837 $ 10,537,794 606,400 799,111 - 106,380 - 136,378 5,749,798 7,159,984 - 236,506 - 95,536 80,919 124,654 $ 13.284.954 $ 19.196,344 Page 146 of 434 We VILLAGE OF TEQUESTA nda Item #7. REVENUE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2021 11/30/2022 VARIANCE %VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes 2,077,667 3,334,210 1,256,543 60.48% Additional distribution made in Nov FY 2023 Sales & Use Taxes 170,551 179,286 8,735 5.12% Franchise fees - gross receipt 47,674 60,333 12,658 26.55% FPL franchise revenue increase Licenses & Permits 180 1,280 1,100 611.11% Rental permits implemented in FY 23 Intergovernmental Revenue 90,786 98,995 8,208 9.04% Chgs for Services - Gen Gov 78,413 67,107 (11,306) -14.42% Land development fees, timing in recording Intragovernmental Revenue 142,724 143,846 1,122 0.79% Rents & Royalties 33,201 98,764 65,563 197.47% Cash basis lease revenue recording for FY 2023 Contributions & Donations 3,350 0 (3,350) -100.00% Public Safety fitness room donation Miscellaneous Revenues 302 60 (242) -80.16% Chgs for Services - Public Safety 127,859 100,503 (27,356) -21.40% Timing difference in EMS revenue recording Fines & Forfeitures 1,780 461 (1,319) -74.10% Code enf fines revenue decrease/timing in recording Impact Fees 851 1,276 425 50.00% Charges for Services - Recr. 0 8,061 8,061 100.00% Recreation fees increase due to open facility/programs Unrestricted Investment Earning 251 12,477 12,226 4869.65% Investmenting activity and rate increase Other Financing Sources 881 0 (881) -100.00% Total General Fund 2,776,470 4,106,657 1,330,187 47.91% Fund 101- BUILDING FUND Licenses & Permits 121,695 96,370 (25,325) -20.81% Varies year to year based upon activity Unrestricted Investment Earning 35 1,563 1,528 4349.94% Investmenting activity and rate increase Total Building Fund 121,730 97,933 (23,797) -19.55% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 4 0 (4) -100.00% Total Capital Improvement Fund 4 0 (4) -100.00% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 117 0 (117) -100.00% Total Capital Projects Fund: 117 0 (117) -100.00% Fund 401- Water Fund Miscellaneous Revenues 3 922 919 30633.33% Unrestricted Investment Earning 251 6,182 5,932 2366.36% Investmenting activity and rate increase Other Financing Sources 3,471 0 (3,471) -100.00% Capital connect charges due to big projects Charges for Services 798,373 837,102 38,729 4.85% Total Water Fund: 802,098 844,206 42,109 5.25% Fund 402 - Refuse & Recycling Unrestricted Investment Earning 4 0 (4) -100.00% Charges for Services 120,701 214,709 94,008 77.88% Additional distribution made in Nov FY 2023 Total Refuse & Recycling: 120,706 214,709 94,004 77.88% Fund 403 - Stormwater Utility Charges for Services 123,596 167,669 44,074 35.66% Additional distribution made in Nov FY 2023 Total Stormwater Utility: 123,596 167,669 44,074 35.66% Fund 605 - Special Law Enforcement Unrestricted Investment Earning 6 200 194 3233.33% Total Special Law Enforcement 6 200 194 3233.33% TOTAL REVENUES - ALL FUNDS 3,944,726 5,431,375 1,486,648 37.69% NOTES are for differences grater than 10% and amounts over $1,000. Page 147 of 434 enda Item #7. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 11/30/2021 11/30/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 8,182 10,136 1,954 23.88% Membership, timing difference in recording Manager 42,743 42,863 120 0.28% Human Resources 66,245 65,906 (339) -0.51% Village Clerk 58,723 55,780 (2,943) -5.01% Finance 104,359 101,131 (3,228) -3.09% Legal 21,075 11,765 (9,311) -44.18% Differs from year to year based upon service needs Comprehensive Planning 19,503 1,718 (17,784) -91.19% Misc planning svc, timing difference in recording General Government 58,370 37,292 (21,078) -36.11% Paradise park lease termination IT 157,184 111,822 (45,362) -28.86% Comp system maint, timing difference in recording Police Department 503,778 587,322 83,544 16.58% Regular salaries & overtime increase Code Compliance 11,372 15,776 4,405 38.74% Fire Control 689,948 670,746 (19,202) -2.78% Capital purchases in FY 2022 Public Works 221,334 173,485 (47,849) -21.62% Street lights, FEC leases, timing difference in recording Leisure Services 214,699 143,925 (70,773) -32.96% Construction insurance Debt Service 391,943 418,693 26,751 6.83% 2021 Note - recreation center Total General Fund 2,569,458 2,448,363 (121,095) -4.71% Fund 101- BUILDING FUND Building Department 106,954 114,608 7,653 7.16% Total Building Fund 106,954 114,608 7,653 7.16% Fund 301- Capital Improvement Fund Total Capital Improvement Fund: 0 0 0 0.00% Fund 303 - Capital Projects Fund Recreation Center 376,695 0 (376,695) -100.00% Recreation Center project completed FY 2022 Total Capital Projects Fund: 376,695 0 (376,695) -100.00% Fund 401- Water Fund Water -Administration 283,908 230,740 (53,168) -18.73% Comp system maint, eng, FEC lease, timing cliff recording Water - Production 312,563 237,497 (75,066) -24.02% Water system maint expense, timing in pension exp.rec. Water -Distribution 158,356 105,465 (52,891) -33.40% Pension expense, timing in recording Water -Customer Service 35,490 38,214 2,724 7.67% Renewal & Replacement 54,319 36,237 (18,082) -33.29% Architect & eng expense Debt Service 70,041 71,410 1,369 1.95% Total Water Fund: 914,677 719,562 (195,115) -21.33% Fund 402 - Refuse & Recycling Refuse and Recycling 44,802 50,846 6,043 13.49% Total Refuse & Recycling: 44,802 50,846 6,043 13.49% Fund 403 - Stormwater Utility Storm Water Utilities 54,140 50,219 (3,921) -7.24% Renewal & Replacement 24,200 10,382 (13,818) -57.10% Drainage improvements/maintenance Total Stormwater Utility: 78,340 60,601 (17,739) -22.64% Fund 605 - Special Law Enforcement Police 14,224 5,589 (8,635) -60.71% Differs from year to year Total Special Law Enforcement: 14,224 5,589 (8,635) -60.71% TOTAL EXPENDITURES - ALL FUNDS 4,105,149 3,399,568 (705,581) -17.19% NOTES are for differences grater than 10% and amounts over $1,000. Page 148 of 434 Benda Item #7. THE VILLAGE OFTEQUESTA REVENUE REPORT- CASH BASIS, UNAUDITED FY 2023 FY 2023 16,67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 9,401,670 9,401,670 1,566,945 3,334,210 1,767,265 112.78% 35.46 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,979,760 1,979,760 329,960 179,286 (150,674) -45,66% 9.06 state revstwo month behind record -cash basis Franchise fees - gross receipt 484,710 484,710 80,785 60,333 (20,452) -25.32% 12.45 Revenues one month behind Licenses & Permits 1,000 1,000 167 1,280 1,113 668.00% 128.00 Rental permits implemented in FY 23 Intragovernmental Revenue 863,074 863,074 143,846 143,846 0 0.00% 16.67 Grants Federal 23,900 23,900 3,983 0 (3,983) -100.00% 0.00 Differ from year to year, timing of collection Grants - State 63,000 63,000 10,500 0 (10,500) -100.00% 0.00 Differ from year to year, timing of collection Intergovernmental Revenue 903,855 903,855 150,643 98,995 (51,648) -34.28% 10.95 State revenues one/two month behind Chgs for Services - Gen Gov 206,633 206,633 34,439 67,107 32,669 94.86% 32.48 Land development fees depends on the projects Chgs for Services - Public Safety 1,329,753 1,329,753 221,626 100,503 (121,123) -54.65% 7.56 Timing in revenue recording, EMS Charges for Services - Recr. 61,000 61,000 10,167 8,061 (2,106) -20.71% 13.21 Timing in revenue recording Fines & Forfeitures 18,877 18,877 3,146 461 (2,685) -85.35% 2.44 Timing in revenue recording Unrestricted Investment Earning 110,488 110,488 18,415 12,477 (5,938) -32.25% 11.29 Revenues recording one month behind Rents & Royalties 264,262 264,262 44,044 98,764 54,720 124.24% 37.37 Timing in revenue recording Impact Fees 6,926 6,926 1,154 1,276 122 10.54% 18.42 Differ from year to year depending on projects Contributions & Donations 3,850 3,850 642 0 (642) -100.00% 0.00 Miscellaneous Revenues 13,699 13,699 2,283 60 (2,223) -97.37% 0.44 Other Financing Sources (lease) 21,791 21,791 3,632 0 (3,632) -100,00% 0.00 sale of assets differ from year to year Appropriate Fund Balance 385,000 385,000 0 Total General Fund 16,143,248 16,143,248 2,626,375 4,106,657 1,480,282 56.36% 25.44 Fund 101- BUILDING FUND Licenses & Permits 604,115 604,115 100,686 96,370 (4,316) -4.29% 15.95 Unrestricted Investment Earning 3,000 3,000 500 1,563 1,063 212,60% 52.10 Investmenting activity and rate increase Miscellaneous Revenues 0 0 0 0 0 100.00% 0.00 Appropriate Fund Balance 238,445 238,445 0 0 Total Building Fund 845,560 845,560 101,186 97,933 (3,253) -3,21% 11.58 Fund 301- Capital Improvement Fund Transfers In 707,686 707,686 117,948 0 (117,948) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 510,436 510,436 0 Total Capital Improvement Fund: 1,218,122 1,218,122 117,948 0 (117,948) -100.00% 0.00 Fund 303 - Capital Projects Fund Transfers In 294,895 294,895 49,149 0 (49,149) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 49,149 0 (49,149) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,538,611 6,538,611 1,089,769 837,102 (252,667) -23.19% 12.80 Revenues recording one month behind Fines & Forfeitures 0 0 0 0 0 100.00% 100.00 Unrestricted Investment Earn 75,000 75,000 12,500 6,182 (6,318) -50.54% 8.24 Revenues recording one month behind Miscellaneous Revenues 39,950 39,950 6,658 922 (5,736) -86.15% 2.31 Differ from year to year, timing of collection Other Financing Sources (icl.loan) 10,891,758 10,891,758 1,815,293 0 (1,815,293) -100.00% 0.00 Loan proceeds recorded when received Appropriate Fund Balance 382,342 382,342 0 0 Total Capital Projects Fund: 17,927,661 17,927,661 2,924,220 844,206 (2,080,014) -71.13% 4.71 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 95,394 214,709 119,315 125.08% 37.51 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 83 0 (83) -100,00% 0.00 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 95,478 214,709 119,232 124.88% 35.67 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 15,833 0 (15,833) -100.00% 0.00 Timing in revenue recording Charges for Services 519,571 519,571 86,595 167,669 81,074 93,62% 32.27 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,528 1,528 255 0 (255) -100.00% 0.00 Transfers In 300,000 300,000 50,000 0 (50,000) -100.00% 100.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 916,099 152,683 167,669 14,986 9.82% 18.30 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 10,617 0 (10,617) -100.00% 0.00 Differ from year to year, timing of collection Unrestricted Investment Earn 0 0 0 200 200 100.00% 0.00 Appropriate Fund Balance 36,007 36,007 6,001 0.00 Total Special Law Enforcement 99,707 99,707 16,618 200 (16,418) -98.80% 0.00 TOTAL REVENUES - ALL FUNDS 38,047,264 38,047,264 6,083,656 5,431,374 (652,281) -10.72% 14.28 NOTES are for differences grater than 10%and amounts over $1,000 Page 149 of 434 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 16.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 13,472 10,136 (3,336) -24.77% 12.54 (1),(2) Manager 318,325 318,325 53,054 42,863 (10,191) -19.21% 13.47 (1),(2) Human Resources 409,148 409,148 68,191 65,906 (2,285) -3.35% 16.11 (1),(2) Village Clerk 415,815 415,815 69,303 55,780 (13,523) -19.51% 13.41 (1),(2) Finance 755,922 755,922 125,987 101,131 (24,856) -19.73% 13.38 Legal 180,000 180,000 30,000 11,765 (18,235) -60.78% 6.54 (1),(2) Comprehensive Planning 229,540 247,315 41,219 1,718 (39,501) -95.83% 0.69 (1),(2) General Government 232,565 232,565 38,761 37,292 (1,468) -3.79% 16.04 (1),(2) IT 480,271 480,271 80,045 111,822 31,777 39.70% 23.28 (3) Police Department 3,509,439 3,556,382 592,730 587,322 (5,409) -0.91% 16.51 (1),(2) Code Compliance 104,789 104,789 17,465 15,776 (1,688) -9.67% 15.06 (1),(2) Fire Control 4,531,013 6,421,802 1,070,300 670,746 (399,554) -37.33% 10.44 (1),(2) Public Works 1,602,399 1,612,956 268,826 173,485 (95,341) -35.47% 10.76(1),(2) Leisure Services 1,074,672 1,144,706 190,784 143,925 (46,859) -24.56% 12.57 (3) Debt Service 591,400 591,400 98,567 418,693 320,127 324.78% 70.80 New debt service Interfund Transfers 1,302,581 1,302,581 217,097 0 (217,097) -100.00% 0.00 (3) Allocate to Fund Balance 324,537 324,537 Total General Fund 16,143,248 18,179,345 3,029,891 2,448,363 (581,528) -19.19% 13.47 Fund 101- BUILDING FUND Building & Zoning 845,560 874,959 145,827 114,608 (31,219) -21.41% 13.10 (1),(2) Allocate to Fund Balance 0 0 0 #DIV/0! 0.00 Total Building Fund 845,560 874,959 145,827 114,608 (31,219) -21.41% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 141,381 0 (141,381) -100.00% 0.00 (2) Projects - Other 369,837 369,837 61,640 0 (61,640) -100.00% 0.00 (3) Allocate to Fund Balance Total Capital Improvement Fund: 1,218,122 1,218,122 203,020 0 (203,020) -100.00% 0.00 Fund 303 - Capital Projects Fund Public Works 170,000 170,000 28,333 0 (28,333) -100.00% 0.00 Leisure Services 0 8,000 1,333 0 (1,333) -100.00% 0.00 Allocate to Fund Balance 124,895 124,895 0.00 Total Capital Projects Fund: 294,895 302,895 50,483 0 (50,483) -100.00% 0.00 Fund 401- Water Fund Water -Administration 1,346,997 1,346,997 224,500 230,740 6,240 2.78% 17.13 Water- Production 1,960,184 1,960,184 326,697 237,497 (89,201) -27.30% 12.12 (1),(2) Water -Distribution 777,045 777,045 129,508 105,465 (24,043) -18.56% 13.57 Water -Customer Service 278,405 278,405 46,401 38,214 (8,187) -17.64% 13.73 Renewal & Replacement 2,216,000 2,479,271 413,212 36,237 (376,975) -91.23% 1.46 (2) Capital Improvement 10,855,000 10,855,000 1,809,167 0 (1,809,167) -100.00% 0.00 (2) Debt Service 494,030 494,030 82,338 71,410 (10,928) -13.27% 14.45 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 17,927,661 18,190,932 3,031,822 719,562 (2,312,260) -76.27% 3.96 Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 100,329 50,846 (49,483) -49.32% 8.45 Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 601,972 601,972 100,329 50,846 (49,483) -49.32% 8.45 Fund 403 - Stormwater Utility Storm Water Utilities 427,518 522,518 87,086 50,219 (36,867) -42.33% 9.61 Renewal & Replacement 419,000 451,347 75,225 10,382 (64,843) -86.20% 2.30 (2),(3) Allocate to Fund Balance 69,581 69,581 11,597 Total Stormwater Utility: 916,099 1,043,446 173,908 60,601 (113,307) -65.15% 5.81 Fund 605 - Special Law Enforcement Police 99,707 143,893 23,982 5,589 (18,393) -76.69% 100.00 (2) Total Special Law Enforcement 99,707 143,893 23,982 5,589 (18,393) -76.69% 100.00 TOTAL EXPENDITURES - ALL FUNDS 38,047,264 40,555,565 6,759,261 3,399,568 (3,359,692) -49.71% 8.38 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 11/23/22 for the period ended 11/19/22. Due to timing of payroll dates 11 days of personnel expenditures not reflected in November 2022. (2) Not all operating expenditures/expenses recorded for the services of November 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. f 434 any Agenaa item fFf. E E a Q U > tt U O ry N w oLd O N O O O O Lq O N Ql D N a a o o u u R R CNO O O N co U J > J > w xc xc N O O O O O O d o O O n m N C (�O W LLl N LO N J J O V O 16 (O d 3 O O O O In N O D ik i Q. 00 C0 o o M # K LLJ LL� N W V E» O v3 O E» M v3 E» v3 V3 Hi V' N 0 7 O O O O u7 O H > r0 O O O lt7 O N O O O co EA EA V3 to Efl L V O O O O O O O R O O O O O O C0 O O EA V3 EA V3 V3 O I� a+ C O O O O O O R 0 0 0 0 p 0 Q O l0 0 0❑ ❑ O O m m O C N N V M R C N N O M N N O O F CO M LL u- LL CO ❑ co C 7 y N H O N O N N 0 N N N N N ❑ O W LL co c0 u-u- u-u- In d O O U d O R -ffi 6 O O O = E a a U E a m O @ C O E C O O N C N R O ° W c E W N _ @ o 0 o w o a` R E c . u c Q o C9 w w � � oo E � r O O J J U r � J O N (D N CO CO U N L U 'O "O O ❑ R ❑ t6 ❑ R d d m E ❑ R t00 O O O W W c0 O X a)in E: E: E:LL LL LL LL J - N N o C O U > 'O 9 Z N = = N C LL [if of a- LL LL D 7 u) Q LL K a ¢ &_ 3 O O _ a` a � E � E E U > E E m N U o _ E o5 ce H E E Zrn > C OL LL M U m a Y C C R E N o LL m c u)(n m w J C E O '= O l O 'O U co N C C W R ❑ a"i aEi o a U m In m z Page 151 of 434 Agenda Item V. Page 152 of 434 Agenda Item V. Ln Ln Ln t zt ci N L� M M L� Ln v O ci Lo CT1i M M O M � NO to LD h c-i \ s0+ ~ O N 00 V co c-I N O N n ci 00 Ln N I, N O 00 M Lfl N rl lfl O Ln � .--I � lO M N M N 00 Lnci I, � O c-I In 61 Ol c-I cq O N j O N N 00 ci 0l N (p N \ N a+ O \ N O ~ O N N 00 Ln Ol r n n M w O ci M fV O 00 O N L, Ln LO O M c-I M LO N N N 00 00 Z M M T-I CT 00 O .-- Ol .--i N yL N LO lfl n Ln O O a N 01 O O) ti O H ti O N N M Ql ID 00 O N O V 7 N n Ql L, O O M O Ln .--I Ln W I, V NJ ci c-I M N Ln N N ry O Ln ci 0 M n M Lr) M M N V -1 c-I O N O ci rl r-I N M � N N O N O ~ O N N i N M O r, N N O M O N c L w (7) lO fV 00 O ci O M 00 O �t w O -Zt .-i r, ci LD C C N N 3 7 U U v 6 L H u Ol N O CO N O \ Ln N 3 N O I S N U U U) U C N C i N L f0 � LL E Q O0 C O. O > U O U O V Ln i > c d c o v l.L aT+ C U N \ N 7 N a 0 E a) -1 YE 6 m ,5 O U o O U � N N N CC O t U N \ •V w C E U L O U @ U m -6 c N U an N Y co X v Ly v 7 c f6 N O E M O_ U w w Y L T S N QJ \ >>. c — Y aj c Q ~ LO 3 ra LL m c c c> > Q v L6 3 V YV] f6 O CU U 72 N C -O a N c LO a Y Neu c M._ E +• M (D u d' a'' U O to N= C C n C 0 C Q -6 N n= 'v v 'W `O .� n U m 3 w ° a o a s m G o c a) > � c v m O u .� La a M c> > v LL E v n v o � v °c° O 0 a N c v U c ocn at1or n L c� cc� O a+ y, O U X O\ N N Ll LL W Ln O G G U c0 00 > � 'O c 2 > U E O Y � !"' fl. lV C J U c OU C N C m O O d L Q N O U LY 0 d d Ln LL Page 153 of 434 Agenda Item V. o Mmy N v m 1-i ti o co 0 0 O 0 ti w m M v rn rn � I� M lO M M 0 00 w an � rn I� oo M n o0 W m V M 1tI N N zto �--i a-i M o0 00 M c-I n N W 1-i N ZT N 0 c-I oo C) M N O Lp c M N O O O O O o H o H o e O .-y N N N 00 M 00 O N l0 L!) 00 00 m COm rH -i N �--� N O> c14 O .--I zt M V) V N 3 o N N Lf) ul 00 N N L!) Cl) I, -4 lO M Lf) N -1 N Ln M LO 1� 11 cl O u a p V) N cN-I N N N to o O o O o, c c, N N 00 r, Zt O n 00 0 0 0) l0 O O O M N -4 I, O fV I, M O O co 1-4 o 1-i o M � � m r-1 0o M N N M O N O N � N N O O O N O N Ln c-1 ci N rl O o cl M O O 0) N V O .-1 fV c-I u1 u1 cA M N O o Ln Ln N O bD C lD C y ti 0 O O a m W a+ a+ m a.+ ro C C Q3 n U 7 U C 0) E al N m N � O � M \ 'i Y in N � n G 06 O F a) u1 Q N V N 0 O as m ^ a) E i = O C C 0 c E E E O 3 = O o o u E m m o m v a (u E E V m S > m— C N m -6 N m O G v m u a a a) U O w O_ U m cL `^ a— Z C 0>-a N n 0 LL >aj Y 00 Q) C 'O U t\if N Ctz. C a) i W C 7 +-+ U U 7 E m 0� — � E 4 > m J L r+ a) N a1 .0 ,L N C W ? i 7 40 vi a) 2 a) H .� W C C O U M to m ._. ✓� -6 C aN+ C o0 > Vf C LL C in U U O" +' — C O 0 -6 C OC O vi �n O t O O m '^ N V C O m O O C O — Q L m c m U O0 C OD C L U ;+� ++ a) Q' S 6 a a1 oL c c � E o Y a) N O o •y 3 16 � Q .f '� C W c? W s v E°-o 0 W C cc E s a) o 3 3 °o E E d a) m— C U m O o a a a Z C a v Z d) W c� O m i C i m O O O C°° a) a) a) '� Q Y �' Ln O 1? O u'u O 7 1 > O O_ O O_ Q C O w O m d W W W W W W W m J O d a) Oc Da 2 aJ Z m Ln 7 a Page 154 of 434 Agenda Item V. � N a f6 O N V n Cl O0 O Ln 0 0 Om O Cl ci Y\ l0 ^ m m ^ `~ N N n O N O O N O N O y� N O 0 0 c O o o c O O H H O N M Ln O \ � o o a o r, co m o Fn o" m o o o o 0 Ln N 7 F, •--� m •--� m m n N m N Lf) m c-I n N lD c-I o .--� Ln Ln m Q1 c m � N v to .� � .� .� O N s c co C N 0 0 O rn M O O r, ^ n m 0 0 O 0 O 0 0 0 O 0 0 0r4 0 0 O 0 co M N N 7 U N co C Gl N C G1 U C O N V G) C O Y M d L a V N � p Y � Y m N O M Y f0 a a � bD y ~ LL N 0 (•'� N (u m O_ V C (u 4 E to vOi N K w— O_ K C w c- U V w U C (6 N E v L N c0 > d— O O N — 4 Q) E t0 _ U C L A H O L v) in — — w O Q N U N}' d G Q C t LL N > O v N O ,O N O '^ n- rE — c6 r0 d Y -O w cv N to v H L aj C N U Y EO v U 41 O d Q X m O O LL? L J E V� ? O U /6 f6 C C L O l.L }+ l6 N Y (J = N L f6 H f6 i E tYi1 N Y Z N f6 U N m LL _U d N i +O+ V1 V7 /6 (cc6 L > Vf 41 N N .L O N N C C it i U E C U z Z O E C C Y N 7 Y G 0 Q Jam+ Ql 7 Y � 4! p o L u Gl on O E v O- c U X m s o n u s Q O N Q o Q x a m a z> l6 7 O> C7 O (7 LL u l7 m c� m° °n H l7 Page 155 of 434 Agenda Item V. v a CD 0 O O O 00 O0 am) V N O O �+ \ M ci N O N N c-I = > O N O O O O ON O O N O 't M M O lD OO O W LD f6 �+ 0 N O1 n W M � Ln L!1 V1 L!1 lD M > N rM O Om O O Oo O OLn O� W O \ Lll 00 V 7 w N O o0 lD c-I O .--i O N r-I M w O c-I O c-I N N N c-I N N s c 0 O o o o E oo O O O In O O Ln ti O ti O M .--I N O Ln ^ oo r N oo N 7 u C N E i C Q GJ 0 GJ u_ O a Vf Q C bO ul Q = s O — c O i _ U rU6 *' +�+ 7 N C E w w t6 C c '° C > O '+� N N O — J 7 Q i > Yu � L p ~ d 7 — > U LL L c L c w N (0 c i c i c N f6 •� C O U a •rn •� 3 O W C v E O� 2 �; O O N O O N a+ 41 K C a c o LLO m H T— °> p a0i > 2 o r o a� 3— N N p U N •U -° v •] y Y C v LL aL-+ U c-I lD c-I c-I c-I c-I lD c-I c-I c-I E 8 O to c� O a aC v° w U a of o w o° 2 rn d� v w m w r`o w y OC oc Z Z Z Z Z cc Z Z Z Z oc Z� a c U a Page 156 of 434 Agenda Item V. 0 0\° 3 O " N N 00 LD Ln O .--I M O M n I� M N M N Ln V Q fY1 ++ O N \ lD M I, '-0O N 00 N O N 00 m 00 M W Ol _4 lD I, CDl0 't M N O 00 c-i V7 N n 1 lO Co lO Co -i N f V c l N Ma) Ln \\ O H N M c l c c l c-I c-I O O N l7 � N ci N Lo N M 1O It� Ol O (] oo a3 O N t0 m vt ON h n `� �n lD M V1 M N M I� m O M O W .ti N O rn N ci tD n ti N N M N wM V Q O N t00 a O N c o c-I O N 00 ^ �--i N W � ate+ V � N \ +M+ M N O \ O O lD l0 M N ON O I� N N Ol U) M L, `~ O Ln \ o O N lD N c-I Cn �--I rl M c-I V c-I rl N i6 00 H C O M N tD ++ N O O aM C O CD fV -4 T lD N I O c-I O O Ln M 300 COa, 00 O O M M O ci I, O M O 00 O lD N lD O LD off fV LDM M O c-I M O N !0 7 N c-I N V Q {n � l) Y O L C p E V Y Q a C o > u E v v O_ c s v v a)° a)E 3 cu y tw 'O C al -O Q N C n3 In N N 3 0q m V1 c •f6 C7 v E V1 _� a O_ a) c v a U E aJ 7 N (0 E `0 N cv N '� (U ate+ a 2 O_ -O -O C '6 T C L > ' O N LLQ O f6 N a v ai N al E C m a1 u cu c to na o a o N u a) C O O Q -6 E E — L L — .Q .� Y00 u > v > O O .Y O O al ai S W C v 0A O 0 w C Y N N L.L N N Y N N i f6 O' ti N al D' C (0 ,C N N Q! 0a pw' a) u p ` a+ N O C C l]0— u N CO a a a d N` a O ns U0 N Q aJ VI O= in O 00 J T '� J a! N Q a i ` aJ i a ` a a1 a ?� O O N T 01 C a O 7 o ar v o 0 0 3 o c v a a) O M O p na C c o a v o C a > n o o 5 a ns f6 2 M j -5 c a 0 0 CL Cl d L d J n n 0 > m �, w Page 157 of 434 Agenda Item V. c Ln c Ln M N O m N w O LD Q \ Ln O rn m Ln tD co Q \ Q \ O m tD m as ID n .--I M Z N zt ID r1l ^ Z Z Z Z N 0 ^ c oo O N Cn c-I Q \ N ~ O N O ^ ti m w 01 o `~ v a oo m m o a) M m m W c-I o Q \ o w w O w Q \ Q \ Q \ Q \ Q \ C ci lD tD .-I M Ln c-I ^ ^ �-y M \ M f� N ^ Z 3. ri C Z Z z Z Z N c-I iF N N M m M O N I� r4 Ln O V Q1 a)m n m Ln n ID m M r' N-zt M n m m rq M O Ln Ln 01 a) ON1 L�PI N c-I m ry 7 -ItW c-I m rl 00 ci N t/} N o V V tD Ln m Ln N cm -I m V M 0 N O c-I O n N s m c 0 W M I� N V M c-I N w kD Ln O cl Ln `� N a.+ M V .--I c-I cl tD .-I M 11 M N N Iq Ol -t Ln n M O Ql M In DO Ln w Ln n r, n N O N O V op c-I N c-I cD Ln Ol N c-I LMn 3 V a V C a) N +C+ E C C p U E p C � � t to C C C L on i bz Q v N O C C O o vv '^ v v E b-oc E Q c L a6i 0 V o 6 ro p a N a) a) ra Q in > C O a) V aj ro u >, L O O O .� t2am " Q O L C C a) 'EO Y .0 Q> E N O +�+ p O an N O O u ro 3: rD j E-a v u °a v 0 3 O u C ra 'o v E •U C DA E a) C O E +, an O al 7 ++ C Do �.> = a1 > a Q u N i a) f6 K E E _ '> .-. in Q 3 U m L S o O -O .0 -O \ U U J a) ca D_' 7 YO 30 C C aJ c u a) o o v c— a) a_ Dn u o _s c o E 1 E° 3 c= a) U aj m a i c O Q aDaj n + ° + - -6 a) to N C a) U o) L) o- O O 'a+ C Q) C a) f6 aJ O -_ °) a) ate+ +� -o a) u to a) u U E E O z� O OL LL O -O a) d aL m u O `° v�i i ° 7 - o u E O- Q a) Oi p a) oY in C v (D 16 N v cc v L N C aE a) N N N Q E E E i > �^ O z5 7 +� v, O G Y O O O ro O a) � C ° fo Q\ ccC ccC a-+ N N U d ° C K S\ \\\ C Q LLO N tin N v a) n ra v— v E Q a v v `c p m a v `—' p a v v n en rE6 �° w c o .N c a) a) O v c 3 v o c -O m bD m J �_ CD = L m m m m E m m c E cC_ u J - bn DC W d Q L U O = O Q d J Q Q Z d LL Page 158 of 434 Agenda Item V. a, E v E O U — y O — aJ Q ° — a7 7 2i C N Q (n N O Q a r- �p C a Q L Y a)aj Qj E m N � -° Vf O C a v) n3 Y ° v i E v O 3 0 N o . Q N N Z 2r v 3 v o a z o O U � •� a7 Y L C 3 Y v a C v Uo v -O v E v a 3 ° N a m > a)N U 3> °' \ y Y 0 E E 'y >� _ U _ a N as 3 C ai O z Y Q u E o o o o @ o y N v N ti4 � .v ° .2 Q -Q on W Y_ U O U C C Y E Y a 7 cL _ a _ — N u v 3 O O `1 ''' N v u N Y Q1 '— N tp 6 Y V c u v = o E E w 25to O\ 3 v v \ao tY/1 0 o O E N ° N Q v N Q a°° Y a) O Q N L v O 6 E aJ 3 �^ aJ E H St O 7t n 3 V aJ a> ca .— Q Ga a (> w N E ra a, m Q N v E v °- �— o o �^ � L cn (u o- 3 v N a) hO Q �N, N C YO >, Y m H ,,, N \ n3 2> E .> O (�6 pQ N N L.L E t O N OA O N O 'N aJ E ru >> N c c 0 W 0 _ '—' d Y W a aJ N m� m -° z a! h0 N Gl ,N� ,N� v Q0 d C d L J p 3 m L tl0 F N w E In u�i C C C C C C hn v al O a! ° O O_ c¢ uq `� al '' N 'N N O O O O XLL K W �$ cu S Q° N m w u U U U v o w v E 3 ai v N v z d U 0 In m W W W W Page 159 of 434 Agenda Item V. 6 N bo N v> to a (CD rE * O u00)m }2 M 0 G 0 G u p OO V C � cN N M a3 N I� M O U V O \ M Ol lfl Q .= U o N N N >• ccO .o 0 u O V N > * N V N C v E v LL v p 2 O U E v O O_ +' O a)C C -p N O L a-1 N in > — v p E >-N -O C O C C a) -N O_ O C N N * coN N O N a0 M M Y co cUcr G cac G C N N -(U a) N M M t M n � N CC,M LO E o v rs U on c m N N v Q-0 OO v p C IQ(p d O E C > c - V u o v c g v O >, N E ' X T v o E a s v>, H > C7 O v E 0 > O N O> L v _O M O N N h O 0 O O r- N N D O N M V .E 7 V m .E T c Q) O N c-i 7 w M .--I r-I Oj u'f T i 'D l0 O _Q O (b O Q N W E = u N N c M 0000 m O N w lO N Lf N t0 O_ -O O tti v to C v am,O N_ fl u i v N 7 v L M i m CO ubn M a+ C O • C O N Q a N Q 3 ra U N i N Ma.+ O O W O I� O I, Ill vpi aj 6 N - y� O +T� O p w 'E Ln O c p v p V Q 3 E o N v E Mz, vNi i' C _O O > O E Q N E a)v + Q MEN v v v bA C O E O c v O O o a) v > 3 " y c � CL M n0 n o Crp a Y v M Y` c Y 2 '�� v a;> w ° E 3 w —0n v .� o 4 T 7 ` v C —vpi s (DO r`o M p v c a! c v ti v C v E v p 0 J v J u c° O N ^ Q T E c v bO N p W O Y ra Y M a a N c O c M C C O N v c u N Q) C (O e C L a) 4S u v �O a) v C X M a) wE v 0 aj E N v c c N o E O z c @ o (a a) a 3 y avi v° c E a E E a v 3 3 o t° 3 w b •E 0 G 3 3 O `° Q o E v *' O o a > a) Q N+ c v o 3cuv a+ co c aEO i E w 'C v ,o E m M> = 6 O N (Ao � Oy 32 _v '� o N Vf O U o a o M c� v g �� v �+ v a) �+ 3_ bA o c-I v a 3� U '^ O E v O vNi E OVA up C d u c v C u N C V � = �E O �1 T > O m L.L O w C v bcA d u •l v M (D a n3 N i N E v •� a) v N v o=�i M Z) a O v C N N N 3 MO -O 3 a c Y v Q� v v i LL � E to m e m Za' O a) N vn a) LL ac) i O o c v E a t N o E ccm v E cv -o E E o > LL u a cu °- c — U o v — p N p 0 is M p N O •� 3- V .Y V i Y v N (U v 2 c c U O v T O O OL 3 O 3 0 r0+ @ f6 N O c:U Y �a v@ U . c c o a) s O z aai M m N E C a f6 L 3 +. op Q w m m cu N L `o U T co �• w c p 3 u p N v m v ai v c v v O' a o u u U u d N s L v— O- (b = f6 bA J c a) V O X v a M U o E O °c CO'J 3 Y N ` >• CU U C a C O U c a N E C aC O ` v >• w VI (6 d O v h0 T cc LL G w Y C N O_ C i � N U i � O_ v a1 Y v_ C O a) > a) v> U is N i6 E N f6 N L O v M lO v 7 N E v U s M a) w Q U E M vOi c w a) 2 a) 2� O U° E w> v in 3 2 Q - Page 160 of 434