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Home My WebLink AboutDocumentation_Regular_Tab 06_1/12/2023Agenda Item #6. Regular Council a STAFF MEMO Meeting: Regular Council -Jan 12 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Report through December, 2022 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 Proposed: NA PROJECTED TOTAL: NA BUDGET: NA ENCUMBERED: NA Projected Remaining: NA 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 cash basis and will be adjusted to the Governmental modified accrual basis at year-end for applicable fund types. 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 $7.7 million, which represents 82% of the budgeted amount. It is $830 thousand (12%) 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 (17%), 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 94%. Insurance premium tax ($285 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for two months collections. 4. Intergovernmental revenues (20%) 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 two months collections. Page 104 of 396 Agenda Item #6. 5. Revenues (Budgetary comparison) recorded in the General fund represents 56% of budgeted due to the distribution nature of Ad valorem taxes collected at 82%. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 21% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 12/31/22 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased mainly due to Ad valorem taxes collected $830 thousand (12%) higher than same period of prior year. 8. Expenditures (Prior year comparison) all funds decreased by 10% due to recreation center project completion and timing in different expenditures recording. npr gn99 December 2022 Managers Report.ADA (11 December 2022 Grant Budget Worksheet - (1) Page 105 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 1,748,871.83 Investments 11,288,947.47 Accounts Receivable 317,806.95 Due from Other Funds 0.00 Accrued Income Receivable 9,660.00 Inventories 62,488.17 Prepaids 23,018.55 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 13,450,792.97 *** Liabilities *** Accounts Payable 5,304.09 Accrued liabilities 85,909.27 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,406.65 Deferred Revenue 1F089r232.34 Other Current Liabilities 162.16 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,182,014.51 *** Fund Balance *** F/B - Reserved for Inventories 0.00 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 Fund Balance - Nonspendable 732,799.97 Fund Balance - Restricted 364,007.00 Fund Balance - Committed 500,000.00 Fund Balance - Assigned 55,709.00 Fund Balance - Unassigned 4,553,863.61 Total Fund Balance 6,206,379.58 Beginning Fund Balance - 21-22 6,206,379.58 Net of Revenues VS Expenditures - 21-22 707r6O7.94 *21-22 End FB/22-23 Beg FB 6,913,987.52 Net of Revenues VS Expenditures - Current Year 5,354,790.94 Ending Fund Balance 12,268,778.46 Total Liabilities And Fund Balance 13,450,792.97 * Year Not Closed Page 106 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 202,502.56 Investments 608,249.72 Accounts Receivable 2.56 Inventories 362.73 Prepaids 234.31 Total Assets 811,351.88 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities (16,682.19) Due to Other Governments 5,173.46 Total Liabilities (11,508.73) *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 11,454.70 Fund Balance - Restricted 864,932.12 Fund Balance - Unassigned 0.00 Total Fund Balance 876,386.82 Beginning Fund Balance - 21-22 876,386.82 Net of Revenues VS Expenditures - 21-22 (3,856.68) *21-22 End FB/22-23 Beg FB 872,530.14 Net of Revenues VS Expenditures - Current Year (49,669.53) Ending Fund Balance 822,860.61 Total Liabilities And Fund Balance 811,351.88 * Year Not Closed Page 107 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 144,137.33 Investments 700,000.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 844,137.33 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** 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 Fund Balance - Nonspendable 0.00 Fund Balance - Restricted 59,172.00 Fund Balance - Committed 262,429.00 Fund Balance - Assigned 31,690.26 Fund Balance - Unassigned 0.00 Total Fund Balance 353,291.26 Beginning Fund Balance - 21-22 353,291.26 Net of Revenues VS Expenditures - 21-22 559,320.33 *21-22 End FB/22-23 Beg FB 912,611.59 Net of Revenues VS Expenditures - Current Year (68,474.26) Ending Fund Balance 844,137.33 Total Liabilities And Fund Balance 844,137.33 * Year Not Closed Page 108 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 136,378.12 Investments 0.00 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 136,378.12 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 2,550,094.11 Fund Balance - Unassigned 0.00 Total Fund Balance 2,550,094.11 Beginning Fund Balance - 21-22 2,550,094.11 Net of Revenues VS Expenditures - 21-22 (2,413,715.99) *21-22 End FB/22-23 Beg FB 136,378.12 Net of Revenues VS Expenditures - Current Year 0.00 Ending Fund Balance 136,378.12 Total Liabilities And Fund Balance 136,378.12 * Year Not Closed Page 109 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 12/31/2022 DB : Tecruesta Page: 5/8 Fund 401 WATER FUND GL Number Description *** Assets *** Current Assets Cash and Cash Equivalents Investments Accounts Receivable Special Assess -Current Special Assess - noncurrent Due from Other Funds Accrued Income Receivable Inventories Prepaids Other Assets - Current Land Other Assets - Non Current INFRASTRUCTURE Buildings Improvements Other Than Bldgs. Machinery & Equipment Construction in Progress Intangible Assets Other Fixed Assets Deferred Outflows FIXED ASSETS Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Due to Other Governments Deferred Revenue Current Portion of Debt Other Current Liabilities Customer Deposits Noncurrent liabilities Other Long Term Liabilities Def Inflows of Resources Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated N.A., Inv in Cap, net of debt Net Assets, Restricted Fund Balance - Restricted Fund Balance - Committed Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 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 0.00 1, 064, 832 . 04 6, 189, 625. 69 594,234.73 0.00 0.00 0.00 9r660.00 223,280.74 7,763.77 0.00 83,335.00 547,122.00 14, 679, 696. 76 209,044.16 22,313.60 221,399.76 827,897.41 0.00 0.00 551r462.89 0.00 25,148,333.55 (1, 357. 96) (82, 490. 00) 0.00 0.00 2,202.12 0.00 406,822.25 0.00 42,555.00 1, 952, 563. 99 446, 929. 03 847,932.00 3,615,156.43 0.00 0.00 0.00 0.00 11,584,763.87 0.00 376,728.00 500,000.00 7, 760, 148 . 90 20F22lr640.77 20,221,640.77 1,291,942.22 21,513,582.99 19,594.13 21,533,177.12 25,148,333.55 Page 110 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 450F020.08 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 450,020.08 *** 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 - 21-22 94,283.76 Net of Revenues VS Expenditures - 21-22 (21,640.93) *21-22 End FB/22-23 Beg FB 72,642.83 Net of Revenues VS Expenditures - Current Year 377,377.25 Ending Fund Balance 450,020.08 Total Liabilities And Fund Balance 450,020.08 * Year Not Closed Page 111 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 12/31/2022 DB : Tecruesta Page: 7/8 Fund 403 STORMWATER UTILITY GL Number Description *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Inventories Prepaids Other Assets - Current Other Assets - Non Current INFRASTRUCTURE Buildings Improvements Other Than Bldgs. Machinery & Equipment Construction in Progress Deferred Outflows Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Due to Other Governments Current Portion of Debt Other Long Term Liabilities Def Inflows of Resources Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - Unreserved - Designated F/B - Unreserved/Undesignated N.A., Inv in Cap, net of debt Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 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 301,921.43 0.00 5r699.36 0.00 (98.13) 0.00 0.00 40,159.00 1, 919, 476. 99 0.00 0.00 11,547.30 6,218.00 28,070.00 2,312,993.95 0.00 ( 6, 330. 41) 0.00 0.00 0.00 0.00 16,326.41 42,400.00 52,396.00 0.00 0.00 0.00 1,236,387.06 740,011.78 1,976,398.84 1,976,398.84 (28,350.60) 1,948,048.24 312,549.71 2 r 260 r 597. 95 2,312,993.95 Page 112 of 396 Q ltoti# o BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 sracanPeriod Ending 12/31/2022 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 51,083.33 Investments 81,158.61 Accounts Receivable 0.00 Inventories 0.00 Prepaids 3,584.52 Total Assets 135,826.46 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Nonspendable 13,352.35 Fund Balance - Restricted 143,688.75 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 0.00 Total Fund Balance 157,041.10 Beginning Fund Balance - 21-22 157,041.10 Net of Revenues VS Expenditures - 21-22 (23,518.52) *21-22 End FB/22-23 Beg FB 133,522.58 Net of Revenues VS Expenditures - Current Year 2,303.88 Ending Fund Balance 135,826.46 Total Liabilities And Fund Balance 135,826.46 * Year Not Closed Page 113 of 396 Agenda Item #6. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 12/31/2022 Cash Investments Total General Fund #001 $ 117485872 $ 119288,947 $ 135037,819 Building Fund #101 202,503 608,250 810,752 Capital Improvement Fund #301 144J 37 70000 844J 37 Capital Projects Fund #303 136,378 - 136,378 Water Utility #401 110641832 6,189,626 71254,458 Refuse & Recycling #402 4505020 - 450M20 Stormwater #403 3011921 - 3 01, 921 Special Law Enforcement #605 51 M83 81 J 59 132,242 Total Cash and Investments $ 490999747 $ 189867,981 $ 229967,728 *Transfer pending Page 114 of 396 VILLAGE OF TEQUESTA nda Item #6. REVENUE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 12/31/2021 12/31/2022 VARIANCE % VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes 6,899,472 71,729,498 830,027 12.03% Additional distribution made in Nov FY 2023 Sales & Use Taxes 308,172 327,580 19,408 6.30% Franchise fees - gross receipt 89,185 107,946 18,761 21.04% FPL franchise revenue increase Licenses & Permits 300 1,960 1,660 553.33% Rental permits implemented in FY 23 Intergovernmental Revenue 168,706 181,072 12,365 7.33% Chgs for Services - Gen Gov 90,077 811286 (8,791) -9.76% Land development fees, timing in recording Intragovernmental Revenue 214,085 215,769 1,683 0.79% Rents & Royalties 60,981 167,041 106,060 173.92% Cash basis lease revenue recording for FY 2023 Contributions & Donations 3,350 5,375 2,025 60.45% Public Safety fitness room donation Miscellaneous Revenues 469 6,947 6,478 1381.17% Chgs for Services - Public Safety 2601026 241,989 (18,037) -6.94% Fines & Forfeitures 2,564 1,028 (1,537) -59.92% Code enf fines revenue timing in recording Impact Fees 11701 11701 0 0.00% Charges for Services - Recr. 0 12,803 12,803 100.00% Recreation fees increase due to open facility/programs Unrestricted Investment Earning 449 311407 30,958 6902.31% Active investing and rate increase Other Financing Sources 965 0 (965) -100.00% Total General Fund 8,100,502 9,113,401 1,012,898 12.50% Fund 101- BUILDING FUND Licenses & Permits 1551272 138,391 (16,881) -10.87% Varies year to year based upon activity Charges for Services 450 0 (450) -100.00% Admin fees from other gov depending on projects Unrestricted Investment Earning 69 3,413 3,344 4840.89% Investmenting activity and rate increase Total Building Fund 155,792 141,804 (13,988) -8.98% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 17 0 (17) -100.00% Total Capital Improvement Fund 17 0 (17) -100.00% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 213 0 (213) -100.00% Total Capital Projects Fund: 213 0 (213) -100.00% Fund 401- Water Fund Miscellaneous Revenues 3 1,572 1,569 52302.67% Fines & Forfeitures 0 500 500 100.00% Unrestricted Investment Earning 490 221190 211700 4424.78% Active investing and rate increase Other Financing Sources 13,745 21,693 7,948 57.83% Capital connect charges due to big projects Charges for Services 11294,661 11400,918 106,256 8.21% Total Water Fund: 1,308,900 11446,873 137,973 10.54% Fund 402 - Refuse & Recycling Unrestricted Investment Earning 9 0 (9) -100.00% Charges for Services 417,938 478,263 60,325 14.43% FY 2023 13.5% rate increase Total Refuse & Recycling: 4171946 4781263 601317 14.43% Fund 403 - Stormwater Utility Charges for Services 403,681 405,038 1,357 0.34% Total Stormwater Utility: 403,681 405,038 1,357 0.34% Fund 605 - Special Law Enforcement Forfeitures 0 121409 121409 100.00% Differs from year to year Unrestricted Investment Earning 11 440 429 3782.70% Total Special Law Enforcement 11 12,849 12,838 113308.65% TOTAL REVENUES - ALL FUNDS 10,387,062 11,598,228 1,211,165 11.66% NOTES are for differences grater than 10% and amounts over $1,000. Page 115 of 396 enda Item #6. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 12/31/2021 12/31/2022 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 18,832 14,032 (4,801) -25.49% Manager 66,852 70,622 3,770 5.64% Human Resources 971-104 1021718 5,615 5.78% Village Clerk 81,377 90,534 9,157 11.25% Ins., codification svcs, newsletter exp.increase Finance 152,828 165,614 121,787 8.37% Legal 34,558 25,547 (9,011) -26.07% Differs from year to year based upon service needs Comprehensive Planning 34,026 35,683 1,657 4.87% General Government 89,557 68,022 (21,535) -24.05% Paradise park lease termination IT 182,307 190,879 8,572 4.70% Police Department 755,491 903,442 147,951 19.58% Regular salaries & overtime, ins.increase Code Compliance 22,332 241435 2,103 9.42% Fire Control 1,048,778 1,046,408 (2,371) -0.23% Public Works 357.1136 329,524 (27,612) -7.73% Leisure Services 276,259 267,982 (8,277) -3.00% Debt Service 4271457 423,166 (4,291) -1.00% Total General Fund 3,644,895 3,758,610 113,715 3.12% Fund 101 - BUILDING FUND Building Department 1621,243 191,474 29,231 18.02% Regulas salaries, ins., insp.svcs increase Total Building Fund 1621F243 191,474 29,231 18.02% Fund 301- Capital Improvement Fund Public Works 0 68,474 68,474 100.00% Roads and sidewalks repair and maintenance Total Capital Improvement Fund: 0 68,474 68,474 100.00% Fund 303 - Capital Projects Fund Recreation Center 731.1731 0 (731,731) -100.00% Recreation Center proj substantially completed FY 22 Total Capital Projects Fund: 731,731 0 (731,731) -100.00% Fund 401- Water Fund Water -Administration 417,609 380,809 (36,801) -8.81% Water - Production 464,981 414,796 (50,185) -10.79% Water system maint expense, timing in pension exp.rec. Water -Distribution 218,281 177,815 (40,466) -18.54% Pension expense, timing in recording Water -Customer Service 56,045 63,285 7,240 12.92% Renewal & Replacement 140,660 280,124 139,464 99.15% Differs from year to year based upon projects Debt Service 108,961 110,449 1,488 1.37% Total Water Fund: 11406,538 1/427/279 20,741 1.47% Fund 402 - Refuse & Recycling Refuse and Recycling 88,879 100,886 12,006 13.51% Fees increase Total Refuse & Recycling: 88,879 100,886 12,006 13.51% Fund 403 - Stormwater Utility Storm Water Utilities 79,103 82,106 3,003 3.80% Renewal & Replacement 128,196 10,382 (117,814) -91.90% Drainage improvements/maintenance, timing Total Stormwater Utility: 207,299 921P488 (114,810) -55.38% Fund 605 - Special Law Enforcement Police 26,632 10,545 (16,086) -60.40% Differs from year to year based upon needs Total Special Law Enforcement: 26,632 10,545 (16,086) -60.40% TOTAL EXPENDITURES - ALL FUNDS 6,268,217 5,649,755 (618,461) -9.87% OTES are for differences grater than 10% and amounts over $1,000. Page 116 of 396 Benda Item #6. THE VILLAGE OF TEQUESTA REVENUE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 25.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 12/31/2022 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 910401,670 9.1401.1670 210350,418 7,7291498 5103791P081 228.86% 82.21 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,979,760 1,979,760 494,940 327,580 (167,360) -33.81% 16.55 State revs two month behind record- cash basis Franchise fees - gross receipt 4841710 4841P710 1211178 107,946 (13,231) -10.92% 22.27 Revenues one month behind Licenses & Permits 1,000 1,000 250 1,960 11710 684.00% 196.00 Rental permits implemented in FY 23 Intragovernmental Revenue 863,074 863,074 215,769 215,769 0 0.00% 25.00 Grants Federal 23,900 23,900 5,975 0 (5,975) -100.00% 0.00 Differ from year to year, timing of collection Grants - State 63,000 63,000 15,750 0 (15,750) -100.00% 0.00 Differ from year to year, timing of collection Intergovernmental Revenue 903,855 903,855 225,964 181,072 (44,892) -19.87% 20.03 State revenues one/two month behind Chgs for Services - Gen Gov 206.1633 206,633 51,658 811286 29,628 57.35% 39.34 Land development fees depends on the projects Chgs for Services - Public Safety 1,329,753 1,329,753 332.1438 241,989 (90,449) -27.21% 18.20 Timing in revenue recording, EMS Charges for Services - Recr. 61,000 61,000 15,250 12,803 (2,447) -16.05% 20.99 Timing in revenue recording Fines & Forfeitures 18,877 18,877 41P719 1,028 (3,692) -78.22% 5.44 Timing in revenue recording Unrestricted Investment Earning 110,488 110,488 27,622 31,407 3,785 13.70% 28.43 Revenues recording one month behind Rents & Royalties 2641262 264.1262 66,066 167,041 100,975 152.84% 63.21 Timing in revenue recording Impact Fees 6,926 6,926 11732 1,701 (30) -1.75% 24.56 Differ from year to year depending on projects Contributions & Donations 3,850 3,850 963 5,375 41413 458.44% 139.61 Miscellaneous Revenues 13,699 13,699 3,425 6,947 3,522 102.84% 50.71 Timing in revenue recording Other Financing Sources (lease) 211,791 211791 5,448 0 (5,448) -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 3,939,562 9,113,401 5,173,839 131.33% 56.45 Fund 101- BUILDING FUND Licenses & Permits 604,115 6041115 151,029 138,391 (12,637) -8.37% 22.91 Unrestricted Investment Earning 3,000 3,000 750 3,413 2,663 355.02% 113.76 Active investing and rate increase Appropriate Fund Balance 238,445 238,445 0 0 Total Building Fund 845,560 845,560 151,779 141,804 (9,975) -6.57% 16.77 Fund 301- Capital Improvement Fund Transfers In 707,686 707,686 176,922 0 (176,922) -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 1,218,122 176,922 0 (176,922) -100.00% 0.00 Fund 303 - Capital Projects Fund Transfers In 294,895 294,895 73,724 0 (73,724) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 73,724 0 (73,724) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,538,611 6,538,611 1,634,653 11400,918 (233,735) -14.30% 21.43 Revenues recording one month behind Fines & Forfeitures 0 0 0 500 500 100.00% 100.00 Unrestricted Investment Earn 75,000 75,000 18,750 221190 3,440 18.35% 29.59 Active investing and rate increase Miscellaneous Revenues 39,950 39,950 9,988 1,572 (8,415) -84.26% 3.94 Differ from year to year, timing of collection Other Financing Sources (icl.loan) 10,891,758 10,891,758 210722,940 21,693 (2,701,247) -99.20% 0.20 Loan proceeds recorded when received Appropriate Fund Balance 382,342 382,342 0 0 Total Capital Projects Fund: 17.1927,661 17,927,661 4.1386,330 1/446,873 (2,939,457) -67.01% 8.07 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 143,092 478,263 335,171 234.24% 83.56 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 125 0 (125) -100.00% 0.00 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 143,217 478,263 335,046 233.94% 79.45 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 23,750 0 (23,750) -100.00% 0.00 Timing in revenue recording Charges for Services 519,571 519,571 129,893 405,038 275,145 211.82% 77.96 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,528 1,528 382 0 (382) -100.00% 0.00 Transfers In 300,000 300,000 75,000 0 (75,000) -100.00% 100.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 916,099 229,025 405,038 176,013 76.85% 44.21 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 15,925 121409 (3,516) -22.08% 19.48 Differ from year to year, timing of collection Unrestricted Investment Earn 0 0 0 440 440 100.00% 0.00 Appropriate Fund Balance 36,007 36,007 9,002 0.00 Total Special Law Enforcement 99,707 99,707 24,927 12,849 (12,078) -48.45% 0.00 TOTAL REVENUES - ALL FUNDS 38,047,264 38,047,264 9,125,484 11,598,228 2.1472,744 27.10% 30.48 NOTES are for differences grater than 10% and amounts over $1,000. Page 117 of 396 0%r7A•1 14.0%WV% 4IM 0 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 25.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 12/31/2022 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 20,208 14,032 (6,176) -30.56% 17.36 (1), (2) Manager 318,325 318,325 79,581 70,622 (8,959) -11.26% 22.19 (1),(2) Human Resources 409,148 409,148 102.1287 1021718 431 0.42 % 25.11 Village Clerk 415,815 415,815 103,954 90,534 (13,420) -12.91% 21.77 Finance 755,922 755,922 188,981 165,614 (23,366) -12.36% 21.91 Legal 180,000 180,000 45,000 25,547 (19,453) -43.23% 14.19 Comprehensive Planning 229,540 229,540 57,385 35,683 (21,702) -37.82% 15.55 General Government 232,565 232.1565 58,141 68,022 9,881 16.99% 29.25 IT 480,271 480,271 120,068 190,879 70,811 58.98% 39.74 (3) Police Department 3,509,439 3,509,439 877,360 903,442 26,082 2.97% 25.74 (1),(2) Code Compliance 1041789 1041,789 26,197 24,435 (1,762) -6.73% 23.32 Fire Control 4,531,013 4,531,013 1/132/753 1,046,408 (86,346) -7.62% 23.09 Public Works 1,602,399 1,602,399 400,600 329,524 (71,076) -17.74% 20.56 Leisure Services 1,074,672 1,074,672 268,668 267,982 (686) -0.26% 24.94 (3) Debt Service 5911400 591,400 147,850 423,166 275,316 186.21% 71.55 New debt service Interfund Transfers 1,302,581 1,302,581 325,645 0 (325,645) -100.00% 0.00 (3) Allocate to Fund Balance 324,537 324,537 Total General Fund 16,143,248 16,143,248 4,035,812 3,758,610 (277,202) -6.87% 23.28 Fund 101- BUILDING FUND Building & Zoning 845,560 845,560 211,390 191.1474 (19,916) -9.42% 22.64 (1), (2) Allocate to Fund Balance 0 0 0.00% 0.00 Total Building Fund 845,560 845,560 211,390 191.1474 (19,916) -9.42% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 212,071 0 (212,071) -100.00% 0.00 (2) Projects - Other 369,837 369,837 92,459 68,474 (23,985) -25.94% 18.51 (3) Allocate to Fund Balance Total Capital Improvement Fund: 1,218,122 11,218,122 304,531 68,474 (236,056) -77.51% 5.62 Fund 303 - Capital Projects Fund Public Works 170,000 170,000 42,500 0 (42,500) -100.00% 0.00 Leisure Services 0 0 0 0 0 0.00% 0.00 Allocate to Fund Balance 1241895 124.1895 0.00 Total Capital Projects Fund: 294,895 294,895 73,724 0 (73,724) -100.00% 0.00 Fund 401- Water Fund Water -Administration 11346,997 1,346,997 336,749 380,809 44,059 13.08% 28.27 Water - Production 1,960,184 1,960,184 490,046 414,796 (75,250) -15.36% 21.16 Water -Distribution 777,045 777,045 1941261 177,815 (16,446) -8.47% 22.88 Water -Customer Service 278,405 278,405 69,601 63,285 (6,316) -9.07% 22.73 Renewal & Replacement 2,216,000 21,216,000 554,000 280,124 (273,876) -49.44% 12.64 (2) Capital Improvement 10,855,000 10,855,000 2.1713,750 0 (2,713,750) -100.00% 0.00 (2) Debt Service 494,030 494,030 123,508 110,449 (13,059) -10.57% 22.36 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 17,927,661 17,927,661 41481,915 1.14271,278 (3,054,637) -68.15% 7.96 Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 150,493 100,886 (49,607) -32.96% 16.76 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 601,972 601,972 150,493 100,886 (49,607) -32.96% 16.76 Fund 403 - Stormwater Utility Storm Water Utilities 427,518 427,518 106,880 821106 (24,773) -23.18% 19.21 (1), (2) Renewal & Replacement 419,000 419,000 104.1750 10,382 (94,368) -90.09% 2.48 (2), (3) Allocate to Fund Balance 69,581 69,581 17,395 Total Stormwater Utility: 916,099 916,099 229,025 921,488 (136,537) -59.62% 10.10 Fund 605 - Special Law Enforcement Police 99,707 99,707 24,927 10,545 (14,381) -57.69% 100.00 (2) Total Special Law Enforcement 99,707 99,707 24,927 10,545 (14,381) -57.69% 100.00 TOTAL EXPENDITURES - ALL FUNDS 38,047,264 38,047,264 9,511,816 5,649,755 (3,862,061) -40.60% 14.85 Notes: (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 12/22/22 for the period ended 12/17/22. Due to timing of payroll dates 14 days of personnel expenditures not reflected in December 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 396 Agenda Item #6. � o0 00 � O � Ln � O N N M rl N rl M M N rl N w M rl Ln M w O rl N lD 00 Ln N 9* N Ln rl O lD M rl 00 00 rl rl N N 00 Ln N rl O cV rl M N N M M 00 l0 � 00 � � N I� N rl rl N N N O N O O N N N ~ O O O N N N N N N N N N N N tD � rl � (V 00 00 � 00 Ln � 00 � M M � rl N rl O k0 N � � \ \ O M � � l0 � � l0 qt M N � rl Ln rl N M � M qt 0) rl rl N N \ O) N 10 N N rl L!n N Ln N 00 rl N N N � r-I N N N N M M�I;t N rl (`4 00 M Ln O M M Ln M W W M O M N rl rl M N M4�t M O A N r� 9t W N (V a) rl M M W N O Lr) l0 rl rl rl M M N O O N rl N N N N N O O O N N N t t t O cO c ccO G cc Ga) ++ ++ � O O � Ln � q* O) O) Ln 000 M r-I N rl N O) O I� rl M�� N N N M }' rl M N M Lr) rl 00 rl N i i i V V V i O CL CC 4-+ E E -W L M M C w aA N O LM Ln whA u W Ul) — N N ca V dJ •E � W 0 a--' � Q m _ DC E `n c O 00 J • — O .E _ �> ca •Q ca rip 0 Q V cn _ •� ,+�--� cn N i > N DC E E � N tw � +, N U z E +J N O O E O L �_ +� Q LJJ O � U i a)-0 N — ca Co U 01 +� �O m E 2 u can O N v 4-1 N cn .0 '� U 0 u u E O v U pw O >c O UV) ccacnn6 ccann ccacnna u w E 4-1 u� • •U � Ln Q m 0O Ucc�ni� U++ Q U v M 0 E CC Lu Ln E u E u D Q w N O N O O N > O N 4J N w U O O O O O O — 0- Z oC U� w oC U� V O w U tY oC w 00 U Z oC — 0 0 01 U 9 of 396 rl % 1 *n ran 4#IQ Age v■ v■ ■ v ■ ■ ■ ■ • v ■ N Ln Ln Ln � r-I cV I� M M I� Ol � O rl l0 � r-I I Ln M I O M O LA p Q0 Ln N fV rl m rl rl m \ l0 l0 I- rl N O N rl 00 � 00 rl cV O cV I� r-I 00 Ln N I� N O 00 M Ln N I� 9,0 O l0 r-I Ln � r-I l0 M N M N Ln r-I I� � O r-I Ln Ol Ol 00 rl N 00 N N N 00 rl (3) O N O l0 (L0 lD N N � N N 00 Ln 0) I� Ln 00 N r-I O r-I M N O 00 O N I� Lr) l0 O I� M r-I M l0 N N N 00 00 q;t qzt dl L r) rl 00 O r-I m 0 0 I� M r-i Ol r-I N o � 0 1O lO l0 N Ln 4-0 N a1 O O1 N N r-I 01 M M m r-I I� r- r-I M N Ln Ln N r- N 00 CV CV I� M M N N M M '::I- 00 Ol l0 I� Ln O I� N N N l0 M 00 N Ln N N No v, o O m 0 N N N M N N N N N Q N ~ O O N N r-I r-I (.0 O N Ln O O � O O � Ln M (.DI� Ln rl I� O r- +, r-i 00 I� O N Ol N rl � I� O l0 rl O O 2 2 O r-I r1 4-P 4-J i i i i V V O Ln �J O (A a1 — cUn O aJ U ) •� Ln LL LL a-J \ 4-J � D N U Ln O U :3 U E C aA L GJ __0 O m 2 � U u a-j O }' � ca a-J O O E E — >E U u W O 0 u � OLn U m Q) E 0 C: V 0 w _0 }, m cz x fa Ln N c6 w V C) cn _ > Q_ U O N ate1 � � • — � � • 0 � a) L V DC U Q) N CCO t1A U t�A N Q O Q Q � ate-+ a✓ v .i U� >. CO bn \ — Q v, 0 — ca ca _O a W O � cn p O � a tiA 4A Q CrC m 5 c cn }' U 0 s Q s +� > O • � a~ . ° °' U — ° x °' O E 2 w o �� LL �_ DC i.L w V) O D a m O Q N — oN D ) of 396 Ager Ch- oMo N m Ln 8R 0 N r-I 0 O O m M m N N rl rl 00 :I- rl rl lzt N I� 00 rl N N 00 rl o 00 M rl N O 1 N 00 LA O O N N o � O � O N O N ca V 00 M l0 m CV Ln rl 1;* 00 m 00 O I;t N W Ln 00 00 M I;t M rl rl m N m N O M CV Q N Ln 00 N N Ln� W Ln rl N Ln M w rl rl rl Ln \ a N Ln M r-I M NIN I� O O c O � p \ +M \ +M N 0 NO � N N N l0 l0 O1 � M I'llM N 00 rl rl N LnM rl O O N M rl rl r-Irl N rl apLr) M I_f) N O N \ N N N � Ln \ N N N 0 N N O M N M N M O c rl (V N rl rl 00 rl N rl 9t r-I O M O O N N rl rl N l0 4-+ o M M Ol +, � � � N � O O m 2 2 m m Ln LM LM V Q i V i V 4-0 N � O tw m N � � \ m cn N cNn 06 °° Q z � E V \ p E O O •i Ln a--+ \ w E cc ate-+ O > O O 4-j cn � - v _ = Ln 4-J .� V O m cn L J M V ca V _0 Q Zn U Z -I-J � > � i O •� --,e O a) � !E > Ln � � ~ '� U-0 -0v c a)O .� V O O O O O O co U p C37 O — V m — _ •� p •— = _ � DC O O O� +� — O +� _0 Q 41 4A 4A aJ DC p U N DC L O 4 i a_ cn a Z LLp 'V U v) U 0 0 _ 0 0J '� Q p v p _N "' a e > }' 4- m O •O w= aI 1 10110 Q 0 10a- w I w w I w w I w UL I > I � I a= I2 Z cr) Q I= of 396 Agenda Item #6. V-1 IN VI O - +�•+ eq \ M I� O N � 0 O 0 O o O 0 N � r-I r-I Ln N r 00 N `� r-I r-I N N � O O O O 0 O O vi N N 0 ,n O O NO r-I O O O N M N O N 0 O 00 0 lD r-I O OLn O 00 �O O OLn 0 O �O 0N O O OO OON lD O 0� N 0 rl ri c 0N NlD � u� M a) O I� 00 N t O c o o O N o 0 0 O 00 Ln m o O m o O Q0 O ,n o 0 0 0 0 0 0 0� O 0 0 C �o i i 3 V V O ca i V � a ,4.0 O a� V a-+ � V ca \ � a a � � cc +� cr W +-+ n M N a--+ i U N U N N C6 U U O ca cn _N '> _ cn cn L _ - Q Cn _ U ' -_ (6 ca -le U cn = cn J � ca ao x °�n un n E _aO( _ O i U a=+ Z O a- � - � E a> _a) t0 vc c/U --,� co LL Z Q O A n'- v E E w a E x u OW QO a s LL GC � cn O> i� V O >O� V M U V m J U oc oa) a V ca 2 of 396 Agenda Item #6. O O O O O O O O O O Lh M 0 N O N 00 00 � O m Mr--. O O O O O 4-1+ � �D ::I- l rI I� M N M l_f) M lD O O N N r-I NLr) rl M Ol I_f) ~ O N N N 0 0 0 0 0 0 0 0 O 00 m � N� 01 qt� 0 °�° o � � � 00 (.0 O v� m lm � ,M � N M N (Z M 0000 ern H � N M O O � °p O O O N N dl � O 00 0 rl � O � O O ul L M M Ln N I� rl N N N 00 rl � N (V M rl N l0 O � N s ai _ o �r, O 0 O E r' rn o M (.0m � O H O Lrn Lr). O O O �, O O 4-0� rn M N M 00 M l� N o o M 00 (.0cc� � rl N rl — i U a-+ M CL 0 b-0 ca � Lf) V a-J O a 0 U F— 4-J V) ca .� 0 (3) chin 0 ° U (0 L aJ V_ 4A a-J cn i oC — c6 � �' �> _0 V)O � L V cn cn O _ > Q O 0 N-0 4 -' Q M U V V) •N cn cn c% (AN W M 0 ca oC 0 V Q - > W V — — — a1 0 .— L 0 4- > 4 4-1V 0- +� 2 V 0 ca ca 2 >� a� E � — 01 — ° '0 u Q� 0 •( 0 >� c � E O v L � Q v v ° ° 0 ° �' oc a� oC w a, U CL cn O w = c� cn 0- � or_ lL � m c0 LL w O U 1 1 M a Q 3 of 396 Agenda Item #6. rl rl Ln O N c o N Ill Ln N M Ln M Q M -j N W rn I� W N O M N O 00 00 00 M w O l0 N O 00 N I� rl w W rl Ln O w rl rn ca }+ N \ o 0 rl M rl rl ('000 N rn M rl I % M rl r1 Ln rl rl w � N N w rl Q O 0 0 F. N O ~ N O O N M N (.o Ln O r-I l- nt lD I_f) (N r- O M O O �-I 00 (V O N r-I l� I_f) l- N r � r-I VA O M N (.0 � I1) M M M �l 00 �r-I Ol � (.0 r-I N N Tt r-I O � l0 l0 M LnQ ~ ~ N O N o OR rl M M � Lr) rn — a o rn O `� N u� O rn O � o0 O 00 � � rn rn � � 00 N � cv (v O I� N d1 M N a) fV r- rl rl M ri I� N rl M r� � N Ln Ln 0) r-I M 0 00 O O O N N N � O 4-0 c 000 00 O 2 O 2 m M M Ln N 0 0 0 00 M� w O l0 O Ln 0 rl O r-I M O O N N rl W rl � M M I� O rl N N M i i V Q i V i V -cn- b-0 V) +_► O N = E tiA O un E p cn U O cam) GJ Q E V a 07 O Q U ca E � a� U — N. U a) a-j fa a) U U � V ' — 0 to CD L N ca Q) `n ate., • � — a) ca a� E +� � o tU0 m � E +� � L � � �_ . c� � � U ca O N • � aA -0 � Q_0 ca � _0� a) C � _0.� � � � � i � � ca _0Q) � a) a) a) Q) ca U W a� rl U a� a) `n Q -0 = — i i L ate-+ -0 00 — Q) Ll U •� •� C ra • W o 4A � O O a) � � a) � Ln — Q E E E N a) `� ca � l� � � • �_ � � � � i � � � � � C � U O O 0 c cn a) cA (A cn a) � Q ago ca Q � O= � O bA •ca � 0 U �' U U DC ._ cn . Ln a) a) a) a) 0 a) Ln �° 4 -� a� O a 'MD '�n � a 1-2 °' °' O O O °M_jV)V,��>M O C °' �, ca � C o — �, 'o a cn 00 ��M C:V)3: �w�w� a u0� � of 396 Agenda Item #6. 00 O Q Ln O M lD Q Q O �D 00 I� Q Q Q Q Q r-I l0 \ M Ln 00 \ \ I M Ln lD r-I \ \ \ \ \ z N qzl- lD z z � r-I N � z z z z z r-I � � r-I 00 N cV 01 01 � Ln M 00 Q O 00 �D Ln qzt Q Q Q Q Q Q Q Q Q Q Q Q Q 00 M M I� O r-1 M M 00 r- \ 00 O 00 Ln \ \ \ \ \ \ \ \ \ \ \ \ \ M \ N � � z � r-I � � z z z z z z z z z z z z z 1�t N M M O r I� Ln 00 M M a) Ln r (D Ln O N M I� � qt Ln� Ln Ln N� Q l0 Ln � o lD �o 00 M lD � rn r� � 'n r-1 �D M M � M °� � � � � � r-I � Ol � M � � m o0 z M � 00 r� r� N N r�-I N r�-I Ln� rl-� m N f V rl l0 I� Ol M N N O � 00 Q� o� r1 Q0 O� N Ln N 00 �o � N N � Q0 0 O O M rn N Ln O Ol 00 0 m Ln m z rn N N N `ln-I M 00 � N r-I N E — N E E O E O +-j . C: ^ N CAA U N L M can Ca w O c6 4A Q V) ° cn • _ E V) ^ _ L Ca N Q N i Q Q N ate+ � O QCD cu ^ cn . Ln O N cn fa O _04-A Q w •� � N N U � � a-J O � � Ln O vi +� _ s CL > ° a� O 4-J j O cn Ov ° U V)+� > aJ cn O O � 4 -' a) U bn c� O ate--+ (D �O �� .� N ° z � • N ^ �C 4A _ V) _ Ln O O > (2) a--� c6 c6 Lnn Ln cn �. cn O L- c V) 4-1 a✓ � i 0 N E E •> cn (� kn U DC \ O O J (B N O as--+ M Ln Ln Ln O O . DC N ca � Ln N � — — O � O N N � � � — s � � ° Ln cn Lnc +-+ a1 U 0 " d O O0 cani Ln v E ° O ` cn° - Ln E U =� ._ O u a ca �Z cn EO t�10 a- � . +-+ cn O bn ca Ln � � cn Q �' C�0 cn V) a� � >( 0 Ln U . 0- b.0 O c cc w n 0 N w E \ dJ \ f6 \ f0 V) i — ° O N (a c6 a) 4-0 a-J 4-0 N U J N � Q ago cn U oc •� O -0 U nA a� Qro (D ago n 0) � O O .- un w V4-0 D- tiA J N 40�0 O O Q J Q Q z a� 5 of 396 Agenda Item #6. 00 ro � � M o O� 01 I� O � N Ln r-I a M O .E O ca _0 Q N cn O 0 N N .� U \ \ \ \ \ \ \ Lr) 1�t N Ln LL N * M 00 01 N N � LnZZ" 00 M � � (.0 Z Z Z Z Z Z Z i N M N � O � Q o N C- V) _ F- >- O l0 Q Z CF) ("I (V Q Z I� M I� d) O N � Q0 N � lO r-I QO fV Ol 00 Ln M N _ M N N M M 00 00 `� 00 Ln 00 qt Ln N M N rl � � � r-I Lnr-I Q N � O N N U � 0 4-+ 0 Z Z 0 O Ln m rl O O O rl � N � -a G � rl N rl m t.0 00 I'0 � O � O i L- V .� U N � U L v O vi O O v; U-)v ca v O V)v a) 06 O Ln v .� O V) b.0 'v� p +, 4 o , ra ^ Ln z Uru Q o }, E o o � O co Z aCID� + O u N O O LL >' +� (61 'i U-) � -1 N O0 LL O zC) Uca n .ru 0 (u V) a) > N � 41 CU - _ vJ U ra cLn cn U >—. +J L O� M > � � NU U '5 •— Mo U O >U v. U f6 O U O DC U N N > N L ca N O U- i C Ln Ln ca s� O +--+ +-' LPL. o�S O O i ca Un ^ V N }' CO � O Q � Q_ i Ln aJ ._ _ M O 4-1 N >- LL v � N a--+ O Q cn N �. 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