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Home My WebLink AboutDocumentation_Regular_Tab 07_2/9/2023Agenda Item #7. Regular Council STAFF MEMO Meeting: Regular Council - Feb 09 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager Village Manager Standing Report Additional Information 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 $8 million, which represents 86% of the budgeted amount. It is $872 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 (24%), 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 97%. Insurance premium tax ($285 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for three months collections. 4. Intergovernmental revenues (30%) which include municipal revenue sharing, half -cent sales tax, and local gas tax are one month behind the collection/reported period. It is above budget target for three months collections due to the half -cent sales tax revenue increase collection/distribution. 5. Revenues (Budgetary comparison) recorded in the General fund represents 62% of budgeted due to the distribution nature of Ad valorem taxes collected at 86%, representing 81 % of overall General fund revenues at 1/31/2023. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 18% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 1/31/23 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased mainly due to Ad valorem taxes collected $872 thousand (12%) higher than same period of prior year and change in leases revenue recording. Page 93 of 1094 Agenda Item #7. 8. Expenditures (Prior year comparison) all funds decreased by 10% mainly due to recreation center project completion and timing in different expenditures recording. 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: N/A BUDGET: N/A ENCUMBERED: N/A Proposed: N/A Jan 2023 January 2023 Grant Budget Worksheet - January 2023 Managers Report.ADA Projected Remaining: N/A Page 94 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 sracanPeriod Ending 01/31/2023 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 1,115,447.47 Investments 11,710,570.39 Accounts Receivable 1,782,671.98 Due from Other Funds 0.00 Accrued Income Receivable 11,827.30 Inventories 61,413.33 Prepaids 24,651.17 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 14,706,581.64 *** Liabilities *** Accounts Payable 125,214.06 Accrued liabilities 118,063.86 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 2,482.50 Deferred Revenue 1,232,698.89 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,478,459.31 *** 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 812,308.18 Fund Balance - Restricted 288,000.00 Fund Balance - Committed 500,000.00 Fund Balance - Assigned 2,036,098.00 Fund Balance - Unassigned 2,749,856.02 Total Fund Balance 6,386,262.20 Beginning Fund Balance - 21-22 6,206,379.58 Net of Revenues VS Expenditures - 21-22 1,779,133.27 Fund Balance Adjustments - 21-22 179,882.62 *21-22 End FB/22-23 Beg FB 8,165,395.47 Net of Revenues VS Expenditures - Current Year 5,062,726.86 Fund Balance Adjustments 0.00 Ending Fund Balance 13,228,122.33 Total Liabilities And Fund Balance 14,706,581.64 * Year Not Closed Page 95 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 sracanPeriod Ending 01/31/2023 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 217,938.66 Investments 610,213.71 Accounts Receivable 4.00 Inventories 419.53 Prepaids 234.31 Total Assets 828,810.21 *** Liabilities *** Accounts Payable 5,416.82 Accrued liabilities (22,252.01) Due to Other Governments 15,653.56 Total Liabilities (1,181.63) *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 10,303.06 Fund Balance - Restricted 832,828.08 Fund Balance - Assigned 29,399.00 Fund Balance - Unassigned 3,856.68 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 (42,538.30) Ending Fund Balance 829,991.84 Total Liabilities And Fund Balance 828,810.21 * Year Not Closed Page 96 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 sracanPeriod Ending 01/31/2023 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 134,137.33 Investments 702,235.95 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 836,373.28 *** 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 568,199.33 Fund Balance - Committed 312,722.00 Fund Balance - Assigned 31,690.26 Fund Balance - Unassigned (559,320.33) 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 (76,238.31) Ending Fund Balance 836,373.28 Total Liabilities And Fund Balance 836,373.28 * Year Not Closed Page 97 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 sracanPeriod Ending 01/31/2023 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 136,378.12 Fund Balance - Unassigned 2,413,715.99 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 98 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 01/31/2023 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, 215, 627.29 6, 300, 930 . 52 527,134.79 0.00 0.00 0.00 9r660.00 224,956.44 8,055.48 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 0.00 525,669.89 0.00 25,319,508.10 25,690.47 (110r331.43) 0.00 0.00 2,202.12 0.00 406,822.25 0.00 42,020.00 1, 952, 563. 99 494,807.03 891,769.00 3,705,543.43 0.00 0.00 0.00 0.00 11,584,763.87 0.00 391,822.25 500,000.00 7,745,054.65 20F22lr640.77 20,221,640.77 1,174,434.22 21,396,074.99 217,889.68 21,613,964.67 25,319,508.10 Page 99 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 sracanPeriod Ending 01/31/2023 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 415,842.43 Investments 0.00 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 415,842.43 *** 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 343,199.60 Ending Fund Balance 415,842.43 Total Liabilities And Fund Balance 415,842.43 * Year Not Closed Page 100 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA sracanPeriod Ending 01/31/2023 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 288, 973. 94 0.00 43.68 0.00 157.48 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 , 294 , 646.39 2r386.67 (8, 412. 36) 0.00 0.00 0.00 0.00 16,326.41 42,400.00 52,700.72 0.00 0.00 0.00 1,236,387.06 740,011.78 1,976,398.84 1,976,398.84 (28,350.60) 1,948,048.24 293,897.43 2,241,945.67 2 , 294 , 646.39 Page 101 of 1094 Q ltoti�f sno BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 sracanPeriod Ending 01/31/2023 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 20F355.63 Investments 81,373.41 Accounts Receivable 0.00 Inventories 0.00 Prepaids 3,584.52 Total Assets 105,313.56 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Nonspendable 8,540.61 Fund Balance - Restricted 80,795.97 Fund Balance - Assigned 44,186.00 Fund Balance - Unassigned 23,518.52 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 (28,209.02) Ending Fund Balance 105,313.56 Total Liabilities And Fund Balance 105,313.56 * Year Not Closed Page 102 of 1094 Agenda Item #7. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 1/31/2023 Cash Investments Total General Fund #001 $ 111155447 $ 119710,570 $ 125826M18 Building Fund #101 217,939 610,214 828J 52 Capital Improvement Fund #301 134J 37 702,236 836,373 Capital Projects Fund #303 136,378 - 136,378 Water Utility #401 112151627 6,300,931 71516,558 Refuse & Recycling #402 4155842 - 415,842 Stormwater #403 2881974 - 288,974 Special Law Enforcement #605 20,356 81 J 59 10 L514 Total Cash and Investments $ 395449701 $ 199405,109 $ 229949,810 *Transfer pending Page 103 of 1094 VILLAGE OF TEQUESTA nda Item #7. REVENUE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 1/31/2022 1/31/2023 VARIANCE % VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes 71176,021 8,047,800 8711780 12.15% Additional distribution made in Nov FY 2023 Sales & Use Taxes 440,041 470,426 30,385 6.90% Franchise fees - gross receipt 125,703 108,160 (17,542) -13.96% Timing in revenue recording Licenses & Permits 510 2,680 21170 425.49% Rental permits implemented in FY 23 Grants - Federal 0 3,645 3,645 100.00% Differs from year to year Intergovernmental Revenue 250,318 268,167 17,849 7.13% Chgs for Services - Gen Gov 138,459 113,022 (25,437) -18.37% Land development fees, timing in recording Indirect Costs 285,447 287,691 21244 0.79% Rents & Royalties 80,719 176,649 95,930 118.84% Cash basis lease revenue recording for FY 2023 Contributions & Donations 3,350 12,673 9,323 278.30% Tequesta Fest donations Miscellaneous Revenues 552 9,919 9,367 1695.88% Litigation settlements Chgs for Services - Public Safety 3971624 328,894 (68,730) -17.29% EMS revenue Fines & Forfeitures 41708 3,756 (952) -20.21% Code enf fines revenue timing in recording Impact Fees 21127 11701 (425) -20.00% Charges for Services - Recr. 699 31,885 311,186 100.00% Recreation fees increase due to open facility/programs Unrestricted Investment Earning 1,350 53,081 511731 3833.16% Active investing and rate increase Other Financing Sources 965 10,000 9,035 936.27% Trade in fire equipment Total General Fund 8,908,592 9,930,151 1,021,559 11.47% Fund 101- BUILDING FUND Licenses & Permits 3211512 203,119 (118,394) -36.82% Varies year to year based upon activity/projects Charges for Services 450 371 (79) -17.51% Miscellaneous Revenues 56 0 (56) -100.00% Unrestricted Investment Earning 110 5,377 5,267 4791.43% Active investing and rate increase Total Building Fund 3221128 208,867 (113,261) -35.16% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 34 21236 21,202 6530.93% Active investing and rate increase Total Capital Improvement Fund 34 21236 21202 6530.93% Fund 303 - Capital Projects Fund Unrestricted Investment Earning 308 0 (308) -100.00% Total Capital Projects Fund: 308 0 (308) -100.00% Fund 401- Water Fund Miscellaneous Revenues 25,123 25,710 587 2.34% Fines & Forfeitures 0 750 750 100.00% Unrestricted Investment Earning 11110 33,531 321421 2920.20% Active investing and rate increase Other Financing Sources 13,745 26,031 121287 89.39% Capital connect charges due to big projects Charges for Services 1,812,759 1,973,660 160,902 8.88% Total Water Fund: 1,852,736 2,059,683 206,947 11.17% Fund 402 - Refuse & Recycling Unrestricted Investment Earning 25 0 (25) -100.00% Charges for Services 436,047 4941125 58,078 13.32% FY 2023 13.5% rate increase Total Refuse & Recycling: 436,073 4941125 58,052 13.31% Fund 403 - Stormwater Utility Unrestricted Investment Earning 9 0 (9) -100.00% Charges for Services 417,501 415,581 (1,920) -0.46% Total Stormwater Utility: 417,510 415,581 (1,929) -0.46% Fund 605 - Special Law Enforcement Forfeitures 0 15,883 15,883 100.00% Differs from year to year Unrestricted Investment Earning 18 655 637 3641.20% Total Special Law Enforcement 18 16,538 16,520 94400.74% TOTAL REVENUES - ALL FUNDS 11,937,398 13/127/181 11189,783 9.97% NOTES are for differences grater than 10% and amounts over $1,000. Page 104 of 1094 Agenda Item #7. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 1/31/2022 1/31/2023 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001 - GENERAL FUND Council 28,852 16,820 (12,032) -41.70% Comp system maint exp.decrease Manager 89,458 94,951 5,494 6.14% Human Resources 1271211 133,196 5,985 4.70% Village Clerk 108,534 113,066 4,532 4.18% Finance 198,654 225,181 26,527 13.35% Wages & health ins due to employee turnover in FY22 Legal 43,927 43,992 65 0.15% Comprehensive Planning 37,865 47,039 9,174 24.23% Other contractual svcs increase General Government 95,907 75,312 (20,596) -21.47% Paradise park lease termination IT 209,985 214,406 41F421 2.11% Police Department 1,086,904 1,194,804 107,901 9.93% Regular salaries & overtime, ins.increase Code Compliance 30,149 30,503 353 1.17% Fire Control 1,367,242 1,357,704 (9,538) -0.70% Public Works 458,255 4511240 (7,015) -1.53% Leisure Services 314,582 441,572 126,990 40.37% Part time salaries, specl events, contr svcs increases Debt Service 462,972 427,639 (35,333) -7.63% 2002 Note matured Total General Fund 4,660,496 4,867,424 206,929 4.44% Fund 101 - BUILDING FUND Building Department 2121155 251,405 39,250 18.50% Regulas salaries, ins increases Total Building Fund 2121155 251,405 39,250 18.50% Fund 301- Capital Improvement Fund Public Works 0 78,474 78,474 100.00% Roads and sidewalks repair and maintenance Total Capital Improvement Fund: 0 78,474 78,474 100.00% Fund 303 - Capital Projects Fund Recreation Center 1,054,830 0 (1,054,830) -100.00% Recreation Center proj substantially completed FY 22 Total Capital Projects Fund: 11054,830 0 (1,054,830) -100.00% Fund 401- Water Fund Water -Administration 533,691 476,210 (57,480) -10.77% Engineering svcs exp decrease Water - Production 640,559 553,215 (87,344) -13.64% Water system maint exp, timing in pension exp.recording Water -Distribution 266,797 229,300 (37,497) -14.05% Pension expense, timing in recording Water -Customer Service 76,601 86,674 10,073 13.15% Change in Health insurance selected Renewal & Replacement 194,315 346,774 1521,460 78.46% Differs from year to year based upon projects Debt Service 148,055 149,620 1,565 1.06% Total Water Fund: 1,860,018 1,841,793 (18,225) -0.98% Fund 402 - Refuse & Recycling Refuse and Recycling 132,956 150,925 17,969 13.52% Fees increase Total Refuse & Recycling: 132,956 150,925 17,969 13.52% Fund 403 - Stormwater Utility Storm Water Utilities 120,199 107,199 (13,001) -10.82% Pension expense, timing in recording Renewal & Replacement 146,205 14,485 (131,720) -90.09% Drainage improvements/maintenance, timing Total Stormwater Utility: 266,405 121,684 (144,721) -54.32% Fund 605 - Special Law Enforcement Police 28,382 441747 16,365 57.66% Differs from year to year based upon needs Total Special Law Enforcement: 28,382 441747 16,365 57.66% TOTAL EXPENDITURES - ALL FUNDS 8,215,241 7,356,453 (858,789) -10.45% NOTES are for differences grater than 10% and amounts over $1,000. Page 105 of 1094 4.genda Item #7. THE VILLAGE OF TEQUESTA REVENUE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 33.33 % ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 1/31/2023 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 910401,670 9.14011670 310133,890 8,0471800 410913,910 156.80% 85.60 Historically, 91% receipted by the end of Feb Sales & Use Taxes 1,979,760 1,979,760 659,920 470,426 (189,494) -28.71% 23.76 State revs two month behind record- cash basis Franchise fees - gross receipt 4841710 4841P710 161,570 108,160 (53,410) -33.06% 22.31 Revenues one month behind Licenses & Permits 1,000 1,000 333 2,680 2,347 704.00% 268.00 Rental permits implemented in FY 23 Indirect Costs 863,074 863,074 287,691 287,691 0 0.00% 33.33 Grants Federal 23,900 23,900 7,967 3,645 (4,321) -54.24% 15.25 Differ from year to year, timing of collection Grants - State 63,000 63,000 21,000 0 (21,000) -100.00% 0.00 Differ from year to year, timing of collection Intergovernmental Revenue 903,855 903,855 301.1285 268,167 (33,118) -10.99% 29.67 State revenues one/two month behind Chgs for Services - Gen Gov 206.1633 206,633 68,878 113,022 44,145 64.09% 54.70 Land development fees depends on the projects Chgs for Services - Public Safety 1,329,753 1,329,753 443,251 328,894 (114,357) -25.80% 24.73 Timing in revenue recording, EMS Charges for Services - Recr. 61,000 61,000 20,333 31,885 11,552 56.81% 52.27 Timing in revenue recording, Teq felt revenues Fines & Forfeitures 18,877 18,877 6,292 3,756 (2,536) -40.31% 19.90 Timing in revenue recording Unrestricted Investment Earning 110,488 110,488 36,829 53,081 16,251 44.13% 48.04 Active investing and rate increase Rents & Royalties 2641262 264.1262 88,087 176,649 88,562 100.54% 66.85 Timing in revenue recording, cash basis Impact Fees 6,926 6,926 2,309 1,701 (607) -26.31% 24.56 Differ from year to year depending on projects Contributions & Donations 3,850 3,850 11283 12,673 11,390 887.51% 329.17 Tequesta Fest donations Miscellaneous Revenues 13,699 13,699 4,566 9,919 5,353 117.23% 72.41 Trade in fire equipment Other Financing Sources (lease) 211,791 211791 71,264 10,000 21,736 37.67% 45.89 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 5,252,749 9,930,151 4,677,402 89.05% 61.51 Fund 101- BUILDING FUND Licenses & Permits 604,115 6041115 201,372 203,119 110747 0.87% 33.62 Chgs for Sery - Gen Gov 0 0 0 371 371 100.00% 100.00 Unrestricted Investment Earning 310000 3,000 110000 51377 410377 437.67% 179.22 Active investing and rate increase Appropriate Fund Balance 238,445 238,445 0 0 Total Building Fund 845,560 845,560 202,372 208,867 6,495 3.21% 24.70 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 0 0 0 21P236 21236 100.00% 100.00 Active investing and rate increase Transfers In 707,686 707,686 235,895 0 (235,895) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 510,436 510,436 0 Total Capital Improvement Fund: 11218,122 11218,122 235,895 21236 (233,659) -99.05% 0.18 Fund 303 - Capital Projects Fund Transfers In 294,895 294,895 98,298 0 (98,298) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 98,298 0 (98,298) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,538,611 6,538,611 210179,537 1,973,660 (205,877) -9.45% 30.18 Revenues recording one month behind Fines & Forfeitures 0 0 0 750 750 100.00% 0.00 Unrestricted Investment Earn 75,000 75,000 25,000 33,531 8,531 34.12% 44.71 Active investing and rate increase Miscellaneous Revenues 39,950 39,950 13,317 25,710 12,393 93.07% 64.36 Differ from year to year, timing of collection Other Financing Sources (icl.loan) 10.18911,758 10,891,758 3.1630,586 26,031 (3,604,555) -99.28% 0.24 Loan proceeds recorded when received Appropriate Fund Balance 382,342 382,342 0 0 Total Capital Projects Fund: 17,927,661 17,927,661 5,848,440 2,059,683 (3,788,757) -64.78% 11.49 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 190,789 4941125 303,336 158.99% 86.33 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 500 500 167 0 (167) -100.00% 0.00 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 190,955 494.1125 303,170 158.76% 82.08 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 31,667 0 (31,667) -100.00% 0.00 Timing in revenue recording Charges for Services 519,571 519,571 173,190 415,581 242,391 139.96% 79.99 Historically, 91% receipted by the end of Feb Unrestricted Investment Earn 1,528 1,528 509 0 (509) -100.00% 0.00 Transfers In 300,000 300,000 100,000 0 (100,000) -100.00% 100.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 916,099 305,366 415,581 110,215 36.09% 45.36 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 21,233 15,883 (5,350) -25.20% 24.93 Differ from year to year, timing of collection Unrestricted Investment Earn 0 0 0 655 655 100.00% 0.00 Appropriate Fund Balance 36,007 36,007 12,002 0.00 Total Special Law Enforcement 99,707 99,707 33,236 16,538 (16,698) -50.24% 0.00 TOTAL REVENUES - ALL FUNDS 38,047,264 38,047,264 12,167,312 13,127,181 959,869 7.89% 34.50 NOTES are for differences grater than 10% and amounts over $1,000. Page 106 of 1094 0%r7A•1 14.0%WV% 47 0 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 33.33 ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 1/31/2023 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 26,944 16,820 (10,124) -37.58% 20.81 (1), (2) Manager 318,325 318,325 106,108 94,951 (11,157) -10.51% 29.83 (1),(2) Human Resources 409,148 409,148 136,383 133,196 (3,186) -2.34% 32.55 Village Clerk 415,815 415,815 138,605 113,066 (25,539) -18.43% 27.19 Finance 755,922 755,922 251,974 225,181 (26,793) -10.63% 29.79 Legal 180,000 180,000 60,000 43,992 (16,008) -26.68% 24.44 Comprehensive Planning 229,540 247,315 821438 47,039 (35,400) -42.94% 19.02 General Government 232,565 232.1565 77,522 75,312 (2,210) -2.85% 32.38 IT 480,271 480,271 160,090 214.1406 54,315 33.93% 44.64 (3) Police Department 3,509,439 3,556,382 11185,461 11,194,804 9,343 0.79% 33.60 (1),(2) Code Compliance 1041789 1041,789 34,930 30,503 (4,427) -12.67% 29.11 Fire Control 4,531,013 6,421,802 21140,601 1,357,704 (782,897) -36.57% 21.14 Public Works 1,602,399 1,612,956 537,652 451,240 (86,412) -16.07% 27.98 Leisure Services 1,074,672 1,144.1706 381,569 441,572 60,004 15.73% 38.58 (3) Debt Service 5911400 591,400 197.1133 427,639 230,506 116.93% 72.31 (3) Interfund Transfers 1,302,581 1,302,581 434.1194 0 (434,194) -100.00% 0.00 (3) Allocate to Fund Balance* 324,537 324.1537 Total General Fund 16,143,248 18,179,345 6,059,782 4,867,424 (1,192,357) -19.68% 26.77 Fund 101- BUILDING FUND Building & Zoning 845,560 874,959 291,653 251.1405 (40,248) -13.80% 28.73 (1), (2) Allocate to Fund Balance* 0 0 0.00% 0.00 Total Building Fund 845,560 874,959 291,653 251.1405 (40,248) -13.80% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 2821762 0 (282,762) -100.00% 0.00 (2) Projects - Other 369,837 369,837 123,279 78,474 (44,805) -36.34% 21.22 (3) Allocate to Fund Balance* Total Capital Improvement Fund: 11218,122 11,218,122 406,041 78,474 (327,567) -80.67% 6.44 Fund 303 - Capital Projects Fund Public Works 170,000 170,000 56,667 0 (56,667) -100.00% 0.00 Leisure Services 0 8,000 2,667 0 (2,667) -100.00% 0.00 Allocate to Fund Balance* 1241895 1241895 0.00 Total Capital Projects Fund: 294,895 302,895 100,965 0 (100,965) -100.00% 0.00 Fund 401- Water Fund Water -Administration 11346,997 1.1438,921 479,640 476,210 (3,430) -0.72% 33.09 Water - Production 1,960,184 1,961,989 653,996 553,215 (100,782) -15.41% 28.20 Water -Distribution 777,045 780,120 260,040 229,300 (30,740) -11.82% 29.39 Water -Customer Service 278,405 278,405 92,802 86,674 (6,128) -6.60% 31.13 Renewal & Replacement 21216,000 2,686,105 895,368 346,774 (548,594) -61.27% 12.91 (2) Capital Improvement 10,855,000 10,855,000 3,618,333 0 (3,618,333) -100.00% 0.00 (2) Debt Service 494,030 494.1030 164,677 1491620 (15,057) -9.14% 30.29 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 17,927,661 18,494,570 6,164,857 1,841,793 (4,323,063) -70.12% 9.96 Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 200,657 150,925 (49,732) -24.78% 25.07 (1), (2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 601,972 601,972 200,657 150,925 (49,732) -24.78% 25.07 Fund 403 - Stormwater Utility Storm Water Utilities 427,518 522,518 1741173 107,199 (66,974) -38.45% 20.52 (1), (2) Renewal & Replacement 419,000 451,347 150,449 141485 (135,964) -90.37% 3.21 (2), (3) Allocate to Fund Balance* 69,581 69,581 0 0 Total Stormwater Utility: 916,099 11043.1446 347,815 1211684 (226,132) -65.01% 11.66 Fund 605 - Special Law Enforcement Police 99,707 143,893 47,964 441,747 (3,218) -6.71% 100.00 (2) Total Special Law Enforcement 99,707 143,893 47,964 441,747 (3,218) -6.71% 100.00 TOTAL EXPENDITURES - ALL FUNDS 38,047,264 40,859,202 13,619,734 7,356,452 (6,263,282) -45.99% 18.00 Notes: * Not included in Target Budget calculation (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 1/19/23 for the period ended 1/14/23. Due to timing of payroll dates 17 days of personnel expenditures not reflected in January 2023. (2) Not all operating expenditures/expenses recorded for the services of January 2023. Expenditures recorded on a cash basis and adjusted at year end. Page 107 0 (3) Timing in expenditures/expenses recording or/and recorded as one time entry. 1094 Agenda Item #7. lIIIIIII 1 m E Z L E Q 0 U) Page 108 of 1094 Agenda Item V. I� 00 00 I� O 1::T Ln� O N N M rl N rl M M N rl N 00 M rl Ln M 00 O rl N lD 00 Ln N N Ln rl O l0 M rl 00 00 rl rl N N 00 Ln N rl O N rl M N N M N N rl rl N N N O O O N 0 N N ~ O O O N N N N N N N N N N N lD l.D rl N 00 00 � 00 Ln M t.0 00 � M M � r-I N `� O l0 N � � Ln \ \ O� M � lD q lO M� N� rl Ln rl N M �� M M rl rl N N � M N l0 N N rl LO N Ln N 00 rl N N N N N N N N un N M Ict M � cV I;t Ln l0 Q0 00 M � lD M N M M Ln 00 M l0 N lD dl M M M I� rl rl M rl I� I� N M l0 00 rl M k.0 r-I r-I M N N M rl rl N N �y N N N N N N O O O N N N s s s O cO c ccO G cc G M Na) N O Ol 00 M lD N N At.0 lD M lD N M 00 00 00 O� rl rl l r rl rl N N rl `� rl rl rl M�� N � i i i V V V i O CL CC E 4*0 LM c� M C w 4-0 � aA � E Ln N >- w � m � Ln �o +� w i W ca r— � N N Ln Ln D 4- N 0O i O N � a --+co dJ •� W a-J -0 C Q m _ cn `n u p b.0 o� J N O O i �' �' ca fu aA Q o Z cn O O DC L N LU p U i-0 � N N —ca �+ O co N V + n 0O U p cr � O >cn c�na ccna cc�nna ccnn w u cn Ln �• � i aiSe Q°u m N U UE E— — O UN U -0 _U M N e Jbi o gin E 2a Qn O 4 O U L N O U O N U >O 0 w U N L U m> O U Z oC —U — O 0 O 0 O 0 O U I of 1094 Agenda Item V. Ln Ln Ln ::I- qzt r-1 N I� M M I� Ln q;t O rl l0 lzt rl Ln M O M N l0 Ln N CV r-101 rl 0(A l0 l0 I� rl 0 N N rl I� 00 1;T 00 r-1 cV O N I� r-1 00 Ln N I� N O 00 M Ln N I� (D O r--1 Ln lzT r-1 l0 M N M f V Ln r-I I� O r-1 Ln a) a) rl N 00 N (V (N 00 rl 0) O N (D �D t�o t�o N N � N N 00 Ln M I� Ln 00 N rl O r-I M N O 00 O N I� Ln l0 O M r-1 M lO N N N 00 00 qzl- � M Ln r-1 1�t 00 O r1r) O � M rl Ol r-I O N O (.O �D � lDLr) N \ \ (**4 d1 O (n N N rl r-1 N M M r-1 lD N CV M r-1 N I� (V 00 00 qt (V qzt M � 00 M l0 Lr) M cV r-1 � fV �D N M 0) 00 l0 CV 00 l0 N R::I- R:* No N � O � M M N M N N ~ N O O N N M N Ln r-1 M � O � O M O O fV Ln Ln Ln r-i Ln fV Ln r-I cN I� Ln 00 Ln N Ol r-I r-I � I� I� lD O O 2 2 O a) 4-0 4-P c c i i i i V V a> O fV a1 — D N aJ Ca U ) •� LL L 4-J CID i U O U ca L +� __0 O m 2 � 0 O U u +a kt:�= O O =3 = 'v ca J C ate-+ cn L O u O > cn � — Ln cr E � U u bA � E � � ate-+ � U N CO .� '� N +6 \ U a N OU L U CaLn �--+ m a o V 0 +-j a� >' Ln p 0) M Lu pip i V (n _ > � a l0 � � N N N U '� � a--+ Ca > ate—J a cr � Ln a-J O C (a cn DC N \ U ateJ � a � cn � C V _0 DC _0 M E Q 4.0 u .� cn t o cn N M > m Q) U ' - D �o dJ _0 a � O a — s � +� _O O N O V � O •O p >, m c �' cn — •cam L 0 Q •U ca ca p 0 +�-+ buO > N E 0 DC N O +, (z Ln N Inn 4 N Z cn U c � � of W i V) O��— 4 > .0 0 E C: Q c�a N ca >tn '� _ � � E .W U O 4 '� (1 > ._ ca J O m 0 °' p J:E. a (Da� +J N cry O U w oc = o wILI +� v) F _ i� O U D _ of 1094 Agenda Item V. M w q;t q;* M r*-- CN r*-, O M N 1;t M rl rl r-1 Ln 0 00 r- 0 N r-I 0 O O kJ0 M M I;t M M � Q0 � ri M 110 M M k.0 00 �-o rl M qt M � � 1;t M Ln 00 00 M M Ln N N rl rl 00 :1- r--i r--1 qt N I� 00 rl N qzt CV 00 rl 00 (M rl N O O kD O 0 N N 0 N F N ca I� 00 00 l0 M N Ln rl 00 M 00 O R:I- N l0 Ln o0 00 M R::I- M rl rl M (V rl M N O � M � N u N Ln 00 N N Ln I� l0 In rl N Ln M l0 rl rl N rl Ln Q o N Ln M r-I M N I� ca o — O rl N — O o o N N N I� l0 00 M M 00 Ict Ln M l0 rl N rl N 00 00 N lD ::I- r-1 M O I:t M l0 rl N N Ln N r-I rl 00 r-1 0�0 N o m N m \ N 0 O O N N N N O ern O N 9* O to O N O rl Ln M rl O E M Ln O rl rl O M O N rl O rl a O rl m Ol 0 10 0 00 a V Q � V � V G� ^ N M O O cn - Mcz M 2 0 � � Cu0 co w 0 z O 0 E E 0 *, O O + cn 4 ca =3 G� > 4-j ca U Q Ln + Ln cn E_ E O cn E U fucu -0Q U �+ O = CO Lr-U cu Q Li-> Q > N N o °O }, +� � cn W 4-' > ' N v � Ln ca 06 — � 0 `n E � `n � � u L +� N O N i �i �. cn �0 U) V a� _ N N U N •� N cn b-0 O i..� •� O OLn 0 0 Ln cn O O O ca V U 0 _� m M E c—W co -0 � C�M .4-1 _ � N CD L ° E o +, O� O� OC U DC O w Q_ z Q z oc l° `-' v v ca L— M ° � _ o a, a� a� � 'E Q L 0 0 e 1 1 CLw� '� mococ � 2 ° 0 •u o oc a, �, -1-j a O O Q O O w w w L —1 0- oc 2 Z cn Q )f 1094 Agenda Item V. � N O � � �m O O �r-I 0 � Ln N � O 00 M O N r N N N O � � O � O O 00 O O 00 O Ln N N O Ln r-I O N M N O N N O O 000 rl O cV O Ln Ln O O Ln Ln O O� O O O u1 O O O Ln N \ N lD I� O I� r-1 M r-I N M O I� � N M Ln M N � �D N Q0 Ln r-I O M r-I r-I N Ln Ln M O N t O OLn O O cNN O NO N O On 00 0O O Ln O O O O O qO Ln NO O O O r-I N M N r-I r-I i V i V O ca V LM M ,O o •- *' +�+ 4 m •— +� a� N V O GC V \ ca M � a i cn a cj — �, L wo a) U N V i c N DC N 0 � •O '> v }, ca u cn E CA c 0 —.oLn ° o E U — iCA a-+ V O `~ o Ln Q Obp •N O a +- ' W U aO 1u Ln E M V ra ca 0 Ln ra Ln S t M +5 j— V c 66� + + ai V d, iu U coU i I +► V) 0 � O'--se> �' Ln cn cn 1 �N •�i 'O n z E O x r UU ja O co + M� O O OU a .� c > i � V2 U V of 1094 Agenda Item V. O 0 O O O O O O O O O O O 0 � O N � � Ln O 0 � m O O � Ln O O Ln fV N rl cV rl NO H O N N 0 0 0 0 0 0 0 0 � M O M cv 0 00 � � lD 00 Ln O Ol 00 al Ln Ln fV M Ln �O � �-4 l0 M N M 0 0 O lD O 0 0 00 0 O O 0 Ln O O O O O O O OCY) N Ln�� N �O � oo � Rt NO � M N 0 ° 00 � � N 00 m fV � M O� N t O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 E � m M N N M o rn ri M w Imw T-I a-+ E aw W M L 0. � Q E U O L a v� V U 0— c/� cn kn }, •� s_ dJ — V — V cn V (u L Q V a—+ JV O0 = a--+ co a--+ > cn V_ (n iO V a-+ a-+ N .O cu W > —0 E — J N w0 O m V V) Ln •— Li- cn cn 0O Q +� ca can rc can >- oC = Ln p U cn Q O L Ln +J O .0 Zn V � �, .0 °' � ca et in -0 Q Q Q > Q 0 O O O 0 v � = L E O U LL Q U oC 0 0- w� ci� � U cn UO � 2 cn 2�= Ui m CO CO V a of 1094 Agenda Item V. 1101 o INI ca �o � O �M M � I� M N M N � m a-+ N � 10 Ol I� 10 cV O 00 N 000 00 00 rn O � Q0 cV O 00N Tt � rl Q010� Ln O � l OrlO M Ql Lli Q M rl rl 10 N Ol M � 00 M rl rl rl rl 10 10 N N 10rlN 0 0 ~ N O � � N � O m Ol 10 10 O � M O 00 �••� Nt.D 01 Ln O r-i O r I_f) QD Ln N � O Tt M O O r-1 00 N O N N r- Ln `� � N � CCV 1O Q O M N lD I� r-i L) M M M O) 00 r-I r-1 rl � � O) r-I LD r-1 N N � r-I O N 0 L M M CY) N N O Ln 10 Mirl N Lli u Q r-j M 10 N L1) o N (V O � oLli � 00 r O M rl 0 10rLli Lli Ol � Ln (Z ..N N rl M Ol M l00 N M rl r� M N rl rl 10 N r N 0 I.R O O M (1) O }' r. 0000 O NO M w O O O m O +, M 10 N O O 00 M O rl 10 O� M O L.f) O M N N 00 M w M 00 � M � � M CT) M rl rl rl i V � O E aU O ° � au (U cr •V — Q (U d NV) E a--; U 4A i •u i N cu cn aA N �' • — — a� ° 2 — ° + N s cr �' cn 0 , bA N � � � �_ N cn p cn cu cn dJ QJ N E C6 u N .� bn ° U ° rl U � L Q E E = Q •� • i ate-+ �> a-=+ ° ° w 4A O 0 ° w c 'n Ln cn 0 � `n L� cn i N ate-+ C — Q V) U O —, i a c DC U cn O cn cn N c cn N Q DC bD ca Q O _ bA •� , U O •� U �, O e� U E O oC 2 a) �L- cM � aA � O }'' °' _ 'ago 'L a� o O O O� a) 4 O 0 of 1094 Agenda Item V. �..� N N N Ln M N O �� 00 M M O � O) � M p O 00 � Ln Q Q Q Q Q Q Q 41 �..� l0 l0 M r-I I� I� r-I M M\ M w � � \ ' Z 00 � O r-I 00 \\\ Z z z \ z \\\ z z z N N � N O N M M N O N N M Ln Ln O N Ln � Ln ca �+ � N N O�"t �n O r l� l0 �n 00 00 m cm � r-I M 01 �n �n �� M � I� M M 00 00 � M M O N Ln Ln M� f n N -cn- M M M �n �� M T N� �n �n �n N N � N � N N N rl lD I� p O N � M O Ln M O N � m o� 00 � � O � O Ln M M 00 O N r-1 00 �D �D m m � � o �n I� N NO m m O o0i ? �n 00 M N N� Ln N N �n 00 O {M N N M � � 00 � � 0 p O 00 � r-I r-I M M o0 O N rl 00 rl O rl M N M l0 rl w N Ln M � N O N � M rl M O M �? Ln 00 00 N rl �„ n N N 00 � N N p O .C: � U =$ f6 Os/ f6 O bn W ' t11 ) - W E u E D- U }, ate-+ O 0- ✓ N N cn }' a n M ate+ Ln :tj`n cn _ > O N ca V cfi - Ln •> Q +- s� C o 0 O CA Q O ate-+ O cn � Q 0 V +� � cn N O aJ O � G� O � U — 4A ca O O N •� � •?� tw • U N +� Z cn p N c cn C�0 L '> O , O +� +� b Ln can Ln V) � Ln > O O J_cn O a-+ 0 V .— O w w -�e - 0- Ln — 4- O V- O N = O � E sOc— c N In � Q +-+ O =� O� _0 N C LJ +� Ln U v Q "i O 0 O �� -0 N W U N O OO O cn N O � •kNQ_n a) nLnO U O Q v cn w a-+ a - '� a � a-+ a"' E E E w - Ul +— > cn a--+ M E N O O O b.0 O O C�0 4A ca U U U O V) cn cvn N U O O p ca N •N C M � •� ca ca � C�0 u u � O U > -0 Q — p� � \ \ \ \ cn C Q O w pC � w +� CL0 N Ln W O w +�-+ • U Ln E Q 4A \ L = V dJ °c V O U C1A ClA Q Ln _ _ 1rw O .� a) M_ o- M a� 0 N D cn L J 00 N N +-' w E +� — DC U— *k 0 N t�A 4A wO 0 Q V 01oc 0 Q-1 0- � — Q Q z M� I U— of 1094 Agenda Item V. I Q a Q I Q a I Q Q I a a I Q a I Q Q I I I I I I \ \ \ \ \ \ \ \ \ \ \ \ \ Ln Rt N Ln z z z z z z z z z z z z z � M rn O I� N l0 rl M CT) 00 L1) Z z 00 N l0 M z N � Z z M N Ol rl N Ol l0 rl l0 N Ol o0 Ln M Lr) l0 N� Ln 0 1-0 Q z M rl 00 Ln N Q Z� 00 O Q z Ln M 00 N 00 R:t R:t O O O N R r-I l0 cv w Q Z M r-I 00 Ln N Q Z O 0G1 Q Z Ln M 00 N 00 - p O O N Rzt rl +� O Q ^ `� O M OW _ — •� �O V) .b ca O � O > E Ln o p C: z O a o O Q Z o aU °' `L o V) C Q) U '> O ^ 6 -se Ln V 3: > .V O Q i U 36 QJ Z U � Q Ln • a_' — V cn V)_ �, f0 O V) . U o nA _ `� O — N kn Ca ^ .--' � � cn � ^ ate--+ � V � Ca N S LL � � � +_+ i N f0 O O N • — ate-+ ^ ate-+ ' V `•� V ul N 4A 0 cn c6 kn \ Ln 41 � C�0 E c c ' cn E � `� ' O L Q J cn `n o a--+ C6 U _ N Ln O � +� 4�i0 O cn pNE 4A cn = cn �' m CA 0 � w � +�-+ +, O W Ln O +, o cn cn N — cn = •> V cn E W LU � cn i � i M Z C c U oc Na--0 }' 'je.O J a� N O cn L- U 41 +-) :tj u LU U -0 Q f co co V U U UX z L 0 o m ww wM cn Page 116 of 1094 Agenda Item V. .- 4-, O +, N � N � cu -0a) NQ O) Ln 00 4 J L 0O C0 p c6 O O L M O M fjN Nco � O 0 O rlqu1 M v U c6 L -+ N C6 N -0 0 N 0 CO ca > o co CL Q. a) N cn Na) — O _ ca Q � OCD O O 0-U bn ca O 4- — — .� ^ +-+ L U Q >` ate-+ .� L 4-1 � ('6 N .� N -0 Oa-+ o � 00 01 O U • Q0 a-J N rf) 00 Ol N r N � u1 � r 00 MM � . N�O O V) Q O+QU V) U Q O +► O�M O O : N Nc L Q Q � � � � '� O � � � 0 N � Q p i Q O i- cn — ca O N H >- M cn � E� M � p Ln 0-0 = N `~ 0- a U G N M � (.0 00 00 l0 r-I M I, I_f') M N M r-I M N n 0) `� bn O O U b O \ 0-+., cn co \ rq rl N N ca L N-0 a) �. = can +-+ U a) U O-0 O N O N U a) a) � cn O U U � (� N cn O `n C ate-+ a) Q � Q V) � � N U a) N O U ��-+ ♦�-+ c6 -0 a) =3 O O O u Ln q;t M r4 CY) CU 4A • O O � a-J ♦..r O N O cc lD r-i THI� O +r I� a--J N a) i a) 0 N a) M _ N >- a-N -0 ca � CAA � � N o o U s a� o V V •� o � a� E L �-' � O U Q o Q cn a) 'E -0 +� O p U p aJ --p cu ',zca w .� —, a) buO_ m v 5 O� w U 0 -0 c6 ca Q cn U • a) a) ' v U v � > cn E :3 a) co +� O a) O 2 m uf6 Q .� too to LE _ cn _ cn — CD � M � O 3 .� '� > •� v +� ra +� ro O h�A Ul U Q U w a) aA M • L Q C OU U a"' ' 2 � � • U ate-+ > � +� O i V) N M N _ • v (n ca �' to U CAA a-+ L ca � N O � � cn L W N � t�A C: V) ' ' U +.+ O Q Ln (n In buo 0 "0 kn O Q 0 U O t O +.+ ro vi Q W LU cz O a) Q 3 ca O �+ C: U V) Q O O o E U 0 O +_+ v v � cz c i }' O O N a) � Ln• �n cn U E cn V) v — v ca O , a) _0 c —� a a) Q � i U U i E +� U +, U �' �,; Q v v — � v N v�i � i 0 � �' ry > i +j O ca N-a OU •V Q c N E N O� '�, O U C o O wo >- LL Q) s Q U `~ }' o �O `� °6 i J V co O - O •� -0 � N � U U � � N O }; cn ca 4� U M a) • L a--+ � CD � � O N >- N > � U N U +-+ Q a a--+ Lf) � -0 a) N O n v }, O a � > O •4>A O. � cn ue)VOO cn cn U� Ntvo v ) gyp Oc -0 fu C O W O z aJ L ca E +-+ EU co c U 4-J WM+-+ cc E QO O + � a E CT a v �- + NaJ O U U N cn cn J J w c -U v waJ D- U �cc o o� -0 Q a O > o0 >_ Pg 7� UU Q 'cn ' >°' . �� N e O c6 Q) Q) s � Q v w 0O W ca U > O U U W >) f 1094 Agenda Item V. iN G G 4 M Ln ca V i OMO -4 (.0 (,0 OL1 N N ca V V) N N � � C •� M W O N 00 V } dF N � � � Ol l0 O ONO N N O a c0 G � ' +-' 01 lD = i fV 00 N N O i V G Ca L 4J Q cn 8�0 O 4-J - V ca � o O 0. CD E 2 � 4-P cn +v-+ O 2 ra ca � O E � .E C 0 +- O 0 V O O ca z _0•ca •M O E 0 M 21 o a L ca E c: :3 M E_ 70 .x O M U- E � Q O aj ca � E O N U N as-+ [V O -0 -0 � v ca ca v -0 `.- aj 4J v V) ca v N +s-+ E i O ca v C: O ai ca � U O ca � U U L ate-+ ai L N aO-+ Q Ca - v � M cn L O U _0V E v C6 0 Q) C6 •U O V abo c6 O 4-+ L Q C) O E Q) cn cn U O Page 118 of 1094