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Home My WebLink AboutDocumentation_Regular_Tab 06_3/9/2023Agenda Item #6. Regular Council STAFF MEMO Meeting: Regular Council - Mar 09 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager Village Manager's Monthly Report 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 $8.6 million, which represents 92% of the budgeted amount. It is $1.1 million (15%) 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 (33%), 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 98%. Insurance premium tax ($285 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for four months collections. 4. Intergovernmental revenues (41%) 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 four months collections due to the half -cent sales tax revenue increase (by 10%) collection/distribution. 5. Revenues (Budgetary comparison) recorded in the General fund represents 69% of budgeted due to the distribution nature of Ad valorem taxes collected at 92%, representing 77% of overall General fund revenues at 2/28/2023. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 33% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 2/28/23 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased mainly due to Ad valorem taxes collected $1.1 million (15%) higher than same period of prior year, change in leases revenue recording and investment earnings. Page 127 of 221 Agenda Item #6. 8. Expenditures (Prior year comparison) all funds decreased by 10% mainly due to recreation center project completion and timing in different expenditures recording. 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PROJECT NAME: N/A BUDGET: N/A ENCUMBERED: N/A Proposed: N/A PROJECTED TOTAL: NA Projected Remaining: N/A Feb 2023 v2 2Februa[y 2023 Managers Report.ADA (2) Copy of February 2023 Grant Budget Worksheet_v2 Page 128 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 02/28/2023 DB: Tecruesta 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 - 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 Fund Balance Adjustments - 21-22 *21-22 End FB/22-23 Beg FB Net of Revenues VS Expenditures - Current Year Fund Balance Adjustments Ending Fund Balance Total Liabilities And Fund Balance * Year Not Closed Balance 1,213,988.73 11,736,528.31 1,552,454.98 0.00 11,827.30 59,954.69 35,060.59 0.00 0.00 14,609,814.60 4,608.23 154,377.03 0.00 0.00 1,372.69 1,232,698.89 0.00 0.00 0.00 1,393,056.84 0.00 0.00 0.00 0.00 0.00 812,308.18 288,000.00 500,000.00 2,036,098.00 2,749,856.02 6,386,262.20 6,206,379.58 1,625,616.90 179,882.62 8,011,879.10 5,204,878.66 0.00 13,216,757.76 14,609,814.60 Page 129 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 02/28/2023 DB: Tecruesta 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 - 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 157,323.32 612,170.47 2.56 394.27 417.74 770,308.36 0.00 (27,821.83) 5,866.54 (21,955.29) 0.00 10,303.06 832,828.08 29,399.00 3,856.68 876,386.82 876,386.82 (3,856.68) 872,530.14 (80,266.49) 792,263.65 770,308.36 Page: 2/8 Page 130 of 221 �7C�3�L�t BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 acan Period Ending 02/28/2023 DB: Tecruesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 101,227.33 Investments 704,963.95 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 806,191.28 *** 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 (106,420.31) Ending Fund Balance 806,191.28 Total Liabilities And Fund Balance 806,191.28 * Year Not Closed Page 131 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 02/28/2023 DB: Tecruesta 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 0.00 136,378.12 2,413,715.99 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 132 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 acan Period Ending 02/28/2023 DB: Tecruesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 1,287,978.81 Investments 6,312,207.91 Accounts Receivable 560,090.01 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 9,660.00 Inventories 222,960.23 Prepaids 10,753.06 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 547,122.00 INFRASTRUCTURE 14,679,696.76 Buildings 209,044.16 Improvements Other Than Bldgs. 22,313.60 Machinery & Equipment 221,399.76 Construction in Progress 827,897.41 Intangible Assets 0.00 Other Fixed Assets 0.00 Deferred Outflows 525,669.89 FIXED ASSETS 0.00 Total Assets 25,436,793.60 *** Liabilities *** Accounts Payable 204.20 Accrued liabilities (138,018.37) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 2,119.36 Deferred Revenue 0.00 Current Portion of Debt 406,822.25 Other Current Liabilities 0.00 Customer Deposits 39,790.00 Noncurrent liabilities 1,952,563.99 Other Long Term Liabilities 494,807.03 Def Inflows of Resources 891,769.00 Total Liabilities 3,650,057.46 *** 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 391,822.25 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 7,745,054.65 Total Fund Balance 20,221,640.77 Beginning Fund Balance - 21-22 20,221,640.77 Net of Revenues VS Expenditures - 21-22 1,174,434.22 *21-22 End FB/22-23 Beg FB 21,396,074.99 Net of Revenues VS Expenditures - Current Year 390,661.15 Ending Fund Balance 21,786,736.14 Total Liabilities And Fund Balance 25,436,793.60 * Year Not Closed Page 133 of 221 BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 02/28/2023 DB: Tecruesta 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 391,026.98 0.00 0.00 0.00 391,026.98 0.00 0.00 0.00 0.00 94,283.76 94,283.76 94,283.76 (21,640.93) 72,642.83 318,384.15 391,026.98 391,026.98 Page: 6/8 Page 134 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 acan Period Ending 02/28/2023 DB: Tecruesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 339,834.62 Investments 0.00 Accounts Receivable 586.40 Due from Other Funds 0.00 Inventories (5.77) Prepaids 0.00 Other Assets - Current 0.00 Other Assets - Non Current 40,159.00 INFRASTRUCTURE 1,919,476.99 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 11,547.30 Construction in Progress 6,218.00 Deferred Outflows 28,070.00 Total Assets 2,345,886.54 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities (10,579.61) 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 16,326.41 Def Inflows of Resources 42,400.00 Total Liabilities 48,146.80 *** 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 (28,350.60) *21-22 End FB/22-23 Beg FB 1,948,048.24 Net of Revenues VS Expenditures - Current Year 349,691.50 Ending Fund Balance 2,297,739.74 Total Liabilities And Fund Balance 2,345,886.54 * Year Not Closed Page 135 of 221 �h7d3 ��tt1�P BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 02/28/2023 DB: Tecruesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Due to Other Funds Total Liabilities *** Fund Balance *** Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance - 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 22,578.29 81,578.86 0.00 0.00 3,584.52 107,741.67 0.00 0.00 0.00 8,540.61 80,795.97 44,186.00 23,518.52 157,041.10 157,041.10 (23,518.52) 133,522.58 (25,780.91) 107,741.67 107,741.67 Page: 8/8 Page 136 of 221 Agenda Item #6. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 2/28/2023 Cash General Fund #001 $ 1,213,989 Building Fund #101 157,323 Capital Improvement Fund #304 101,227 Capital Projects Fund #303 136,378 Water Utility #401 1,287,979 Refuse & Recycling #402 391,027 Stormwater #403 339,835 Special Law Enforcement #605 22,578 Total Cash and Investments $ 3,650.336 *Transfer pending Investments Total $ 11,736,528 $ 12,950,517 612,170 769,494 704,964 806,191 - 136,378 6,312,208 7,600,187 - 391,027 - 339,835 81,579 104,157 $ 19.447,449 $ 23,097,785 Page 137 of 221 VILLAGE OF TEQUESTA �nda Item #6. REVENUE REPORT - CASH BASIS, UNAUDITED YTD BALANCE I YTD BALANCE DESCRIPTION VARIANCE I %VARIANCE I NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes Sales & Use Taxes Franchise fees - gross receipt Licenses & Permits Grants - Federal Intergovernmental Revenue Chgs for Services - Gen Gov Indirect Costs Rents & Royalties Contributions & Donations Miscellaneous Revenues Chgs for Services - Public Safety Fines & Forfeitures Impact Fees Grants - State Charges for Services - Recr. Unrestricted Investment Earning Other Financing Sources Total General Fund 7,517,455 8,647,804 1,130,349 15.04% Payments were received earlier in the current year 605,117 648,786 43,669 7.22% 158,597 196,070 37,472 23.63% Timing in revenue recording 690 2,680 1,990 288.41% Rental permits implemented in FY 23 1,708 3,964 2,256 100.00% Differs from year to year 343,670 369,799 26,129 7.60% 168,739 128,405 (40,333) -23.90% Land development fees decrease 356,809 359,614 2,805 0.79% 100,166 186,743 86,576 86.43% Cash basis lease revenue recording for FY 2023 3,350 12,673 9,323 278.30% Tequesta Fest donations 975 14,645 13,670 1402.27% Litigation settlements 535,211 456,778 (78,433) -14.65% EMS revenue flucuates from year to year 5,214 4,395 (819) -15.72% 2,127 1,701 (425) -20.00% 12,102 0 (12,102) -100.00% Differs from year to year 699 38,832 38,133 100.00% Recreation fees increase due to open facility/programs 2,344 79,039 76,695 3272.65% Active investing and rate increases 965 10,000 9,035 936.27% Trade in fire equipment 9,815,937 11,161,928 1,345,991 13.71 % Fund 101- BUILDING FUND Licenses & Permits 352,683 278,478 (74,205) -21.04% 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 144 7,333 7,189 4987.71% Active investing and rate increases Total Building Fund 353,333 286,183 (67,150) -19.00% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 48 4,964 4,916 10304.42% Active investing and rate increases Total Capital Improvement Fund 48 4,964 4,916 10304.42% Fund 303 - Capital Projects Fund Unrestricted Investment Earning Total Capital Projects Fund: Fund 401- Water Fund Miscellaneous Revenues Fines & Forfeitures Unrestricted Investment Earning Other Financing Sources Charges for Services Total Water Fund: Fund 402 - Refuse & Recycling Intergovernmental Revenue Unrestricted Investment Earning Charges for Services Total Refuse & Recycling: Fund 403 - Stormwater Utility Unrestricted Investment Earning Charges for Services Grants Total Stormwater Utility: Fund 605 - Special Law Enforcement Forfeitures Unrestricted Investment Earning Total Special Law Enforcement 378 0 (378)-100.00% 378 0 (378)-100.00% 25,453 25,719 266 1.04% 0 750 750 100.00% 1,732 44,809 43,077 2487.01% Active investing and rate increases 43,081 44,253 1,172 2.72% 2,314,261 2,559,185 244,924 10.58% Fees and usage increase 2,384,528 2,674,716 290,188 12.17% 1,102 0 (1,102) -100.00% SWA shared revenues distributions 43 0 (43) -100.00% 454,738 519,349 64,612 14.21% FY 2023 13.5% rate increase due to inflation 455,882 519,349 63,467 13.92% 16 0 (16) -100.00% 440,302 463,277 22,975 5.22% 0 14,385 14,385 100.00% Differs from year to year 440,318 477,662 37,344 8.48% 0 23,692 23,692 100.00% Differs from year to year 22 860 838 3741.72% 22 24,552 24,529 109554.94% ITOTALREVENUES - ALL FUNDS 13,450,447 15,149,354 1,698,907 12.63% are Tor ditterences grater tnan 1U% and amounts over Page 138 of 221 Agenda Item #6. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 2/28/2022 2/28/2023 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 32,334 21,944 (10,390) -32.13% Computer system maint exp.decreased Manager 112,073 119,514 7,441 6.64% Human Resources 151,677 159,879 8,202 5.41% Village Clerk 137,063 143,056 5,993 4.37% Finance 269,071 306,906 37,835 14.06% Wages & health ins due to employee turnover in FY22 Legal 55,191 76,139 20,947 37.95% Differs from year to year based upon service needs Comprehensive Planning 63,728 82,628 18,900 29.66% Other contractual Svcs increase based upon needs General Government 104,657 89,934 (14,723) -14.07% Paradise park lease termination IT 233,189 240,316 7,127 3.06% Police Department 1,291,590 1,471,625 180,035 13.94% Regular salaries & overtime, ins.increase Code Compliance 40,303 36,796 (3,507) -8.70% Fire Control 1,635,350 1,657,023 21,673 1.33% Public Works 544,615 552,344 7,729 1.42% Leisure Services 355,075 508,625 153,550 43.24% Part time salaries, spec) events, contr svcs increases Debt Service 556,501 490,127 (66,375) -11.93% 2002 Note was paid in full Total General Fund 5,582,418 5,956,856 374,437 6.71% Fund 101- BUILDING FUND Building Department 262,587 365,980 103,393 39.37% Regulas salaries, ins increases, vehicle purchase Total Building Fund 262,587 365,980 103,393 39.37% Fund 301- Capital Improvement Fund Public Works 44,408 111,384 66,976 150.82% Roads and sidewalks repair and maintenance Total Capital Improvement Fund: 44,408 111,384 66,976 100.00% Fund 303 - Capital Projects Fund Public Works 112,771 0 (112,771)-100.00% Roads repair and maintenance Recreation Center 1,337,096 0 (1,337,096)-100.00% Recreation Center proj substantially completed FY 22 Total Capital Projects Fund: 1,449,867 0 (1,449,867)-100.00% Fund 401- Water Fund Water -Administration 630,694 573,113 (57,581) -9.13% Water - Production 734,789 715,213 (19,576) -2.66% Water -Distribution 315,522 299,696 (15,826) -5.02% Water -Customer Service 98,332 107,012 8,679 8.83% Change in health insurance selected Renewal & Replacement 291,239 400,332 109,093 37.46% Differs from year to year based upon projects Debt Service 187,052 188,689 1,637 0.88% Total Water Fund: 2,257,628 2,284,055 26,427 1.17% Fund 402 - Refuse & Recycling Refuse and Recycling 177,033 200,965 23,932 13.52% FY 2023 13.5% rate increase due to inflation Total Refuse & Recycling: 177,033 200,965 23,932 13.52% Fund 403 - Stormwater Utility Storm Water Utilities Renewal & Replacement Total Stormwater Utility: Fund 605 - Special Law Enforcement Police Total Special Law Enforcement: TOTAL EXPENDITURES - ALL FUNDS 144,025 112,290 (31,734)-22.03% Pension expense, timing in recording; engineering svcs 147,815 15,680 (132,135)-89.39% Differs from year to year based upon projects, timing 291,840 127,970 (163,869)-56.15% 31,882 50,333 18,451 57.87% Differs from year to year based upon needs 31,882 50,333 18,451 57.87% 10,097,663 9,097,543 (1,000,120) -9.90% NOTES are for differences grater than 10% and amounts over $1,000. Page 139 of 221 Aigenda Item #6. THE VILLAGE OFTEQUESTA REVENUE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 41.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 2/28/2023 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 9,401,670 9,401,670 3,917,363 8,647,804 4,730,441 120.76% 91.98 Historically, 91% receipted bythe end of Feb Sales & Use Taxes 1,979,760 1,979,760 824,900 648,786 (176,114) -21,35% 32.77 State revstwo month behind record -cash basis Franchise fees - gross receipt 484,710 484,710 201,963 196,070 (5,893) -2.92% 40.45 Revenues one month behind, increase in collect. Licenses & Permits 1,000 1,000 417 2,680 2,263 543,20% 268.00 Rental permits implemented in FY 23 Indirect Costs 863,074 863,074 359,614 359,614 0 0.00% 41.67 Grants Federal 23,900 23,900 9,958 3,964 (5,994) -60.19% 16.59 Differfrom year to year, timing of collection Grants - State 63,000 63,000 26,250 0 (26,250) -100.00% 0.00 Differfrom yearto year, timing ofcollection Intergovernmental Revenue 903,855 903,855 376,606 369,799 (6,807) -1.81% 40.91 State revenues one/two month behind Chgs for Services - Gen Gov 206,633 206,633 86,097 128,405 42,308 49.14% 62.14 Land development fees depends on the projects Chgs for Services - Public Safety 1,329,753 1,329,753 554,064 456,778 (97,285) -17.56% 34.35 Timing in revenue recording Charges for Services - Recr. 61,000 61,000 25,417 38,832 13,416 52.78% 63.66 Timing in revenue recording, Teq Pest revenues Fines & Forfeitures 18,877 18,877 7,865 4,395 (3,471) -44.13% 23.28 Timing in revenue recording Unrestricted Investment Earning 110,488 110,488 46,037 79,039 33,002 71.69% 71.54 Active investing and rate increases Rents & Royalties 264,262 264,262 110,109 186,743 76,633 69.60% 70.67 Timing in revenue recording, cash basis Impact Fees 6,926 6,926 2,886 1,701 (1,185) -41.05% 24.56 Differ from year to year depending on projects Contributions & Donations 3,850 3,850 1,604 12,673 11,069 690.01% 329.17 Tequesta Fest donations Miscellaneous Revenues 13,699 13,699 5,708 14,645 8,937 156.57% 106.91 Litigation settlements Other Financing Sources 21,791 21,791 9,080 10,000 920 10.14% 45.89 Trade in fire equipment Appropriate Fund Balance 385,000 385,000 0 Total General Fund 16,143,248 16,143,248 6,565,937 11,161,928 4,595,992 70.00% 69.14 Fund 101- BUILDING FUND Licenses & Permits 604,115 604,115 251,715 278,478 26,763 10.63% 46.10 Varies yearto year based upon activity/projects Chgs for Sery - Gen Gov 0 0 0 371 371 100,00% 100.00 Unrestricted Investment Earning 3,000 3,000 1,250 7,333 6,083 486.67% 244.45 Active investing and rate increases Appropriate Fund Balance 238,445 238,445 0 0 Total Building Fund 845,560 845,560 252,965 286,183 33,218 13,13% 33.85 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 0 0 0 4,964 4,964 100,00% 100.00 Active investing and rate increases Transfers In 707,686 707,686 294,869 0 (294,869) -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 1,218,122 294,869 4,964 (289,905) -98.32% 0.41 Fund 303 - Capital Projects Fund Transfers In 294,895 294,895 122,873 0 (122,873) -100.00% 0.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 122,873 0 (122,873) -100.00% 0.00 Fund 401- Water Fund Charges for Services 6,538,611 6,538,611 2,724,421 2,559,185 (165,236) -6.07% 39.14 Revenues recording one month behind Fines & Forfeitures 0 0 0 750 750 100.00% 0.00 Unrestricted Investment Earn 75,000 75,000 31,250 44,809 13,559 43.39% 59.74 Active investing and rate increases Miscellaneous Revenues 39,950 39,950 16,646 25,719 9,073 54.51% 64.38 Differfrom year to year, timing of collection Other Financing Sources (icl.loan) 10,891,758 10,891,758 4,538,233 44,253 (4,493,979) -99.02% 0.41 Loan proceeds recorded when received Appropriate Fund Balance 382,342 382,342 0 0 Total Capital Projects Fund: 17,927,661 17,927,661 7,310,550 2,674,716 (4,635,834) -63,41% 14.92 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 238,486 519,349 280,864 117,77% 90.74 Historically, 91% receipted bythe end of Feb Unrestricted Investment Earn 500 500 208 0 (208) -100.00% 0.00 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 238,694 519,349 280,655 117,58% 86.27 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 39,583 14,385 (25,198) -63,66% 15.14 Timing in revenue recording Charges for Services 519,571 519,571 216,488 463,277 246,789 114.00% 89.17 Historically, 91% receipted bythe end of Feb Unrestricted Investment Earn 1,528 1,528 637 0 (637) -100.00% 0.00 Transfers In 300,000 300,000 125,000 0 (125,000) -100.00% 100.00 FY 2023 not recorded, timing in revenue recording Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 916,099 381,708 477,662 95,954 25.14% 52.14 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 26,542 23,692 (2,850) -10.74% 37.19 Differ from year to year, timing of collection Unrestricted Investment Earn 0 0 0 860 860 100.00% 0.00 Appropriate Fund Balance 36,007 36,007 15,003 0.00 Total Special Law Enforcement 99,707 99,707 41,545 24,552 (16,993) -40.90% 0.00 TOTAL REVENUES - ALL FUNDS 38,047,264 38,047,264 15,209,140 15,149,354 (59,786) -0.39% 39.82 NOTES are for differences grater than 10%and amounts over $1,000 Page 140 of 221 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 41.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 2/28/2023 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 33,680 21,944 11,736 34.84% Manager 318,325 318,325 132,635 119,514 13,122 9.89% Human Resources 409,148 409,148 170,478 159,879 10,599 6.22% Village Clerk 415,815 415,815 173,256 143,056 30,200 17.43% Finance 755,922 755,922 314,968 306,906 8,062 2.56% Legal 180,000 180,000 75,000 76,139 (1,139) -1.52% Comprehensive Planning 229,540 247,315 103,048 82,628 20,420 19.82% General Government 232,565 232,565 96,902 89,934 6,968 7.19% IT 480,271 480,271 200,113 240,316 (40,203) -20.09% Police Department 3,509,439 3,556,382 1,481,826 1,471,625 10,201 0.69% Code Compliance 104,789 104,789 43,662 36,796 6,866 15.73% Fire Control 4,531,013 6,421,802 2,675,751 1,657,023 1,018,728 38.07% Public Works 1,602,399 1,612,956 672,065 552,344 119,721 17.81% Leisure Services 1,074,672 1,144,706 476,961 508,625 (31,664) -6.64% Debt Service 591,400 591,400 246,417 490,127 (243,710) -98.90% Interfund Transfers 1,302,581 1,302,581 542,742 0 542,742 100.00% Allocate to Fund Balance* 324,537 324,537 Total General Fund 16,143,248 18,179,345 7,574,727 5,956,856 1,617,871 21.36% Fund 101- BUILDING FUND Building & Zoning 845,560 874,959 364,566 365,980 (1,414) -0.39% Allocate to Fund Balance* 0 0 0.00% Total Building Fund 845,560 874,959 364,566 365,980 (1,414) -0.39% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 353,452 0 353,452 100.00% Projects - Other 369,837 369,837 154,099 111,384 42,714 27.72% Allocate to Fund Balance* Total Capital Improvement Fund: 1,218,122 1,218,122 507,551 111,384 396,167 78.05% Fund 303 - Capital Projects Fund Public Works 170,000 170,000 70,833 0 70,833 100.00% Leisure Services 0 8,000 3,333 0 3,333 100.00% Allocate to Fund Balance* 124,895 124,895 Total Capital Projects Fund: 294,895 302,895 126,206 0 126,206 100.00% Fund 401- Water Fund Water -Administration 1,346,997 1,438,921 599,550 573,113 26,437 4.41% Water- Production 1,960,184 1,961,989 817,495 715,213 102,283 12.51% Water -Distribution 777,045 780,120 325,050 299,696 25,354 7.80% Water -Customer Service 278,405 278,405 116,002 107,012 8,991 7.75% Renewal & Replacement 2,216,000 2,686,105 1,119,210 400,332 718,878 64.23% Capital Improvement 10,855,000 10,855,000 4,522,917 0 4,522,917 100.00% Debt Service 494,030 494,030 205,846 188,689 17,157 8.33% Other Nonoperating 0 0 0 0 0.00% Total Capital Projects Fund: 17,927,661 18,494,570 7,706,071 2,284,055 5,422,016 70.36% Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 250,822 200,965 49,856 19.88% Other Nonoperating 0 0 0 0 0 0.00% Total Refuse & Recycling: 601,972 601,972 250,822 200,965 49,856 19.88% Fund 403 - Stormwater Utility Storm Water Utilities 427,518 522,518 217,716 112,290 105,425 48.42% Renewal & Replacement 419,000 451,347 188,061 15,680 172,381 91.66% Allocate to Fund Balance* 69,581 69,581 0 0 Total Stormwater Utility: 916,099 1,043,446 434,769 127,970 306,799 70.57% Fund 605 - Special Law Enforcement Police 99,707 143,893 59,955 50,333 9,623 16.05% Total Special Law Enforcement 99,707 143,893 59,955 50,333 9,623 16.05% TOTAL EXPENDITURES - ALL FUNDS 38,047,264 40,859,202 17,024,667 9,097,543 7,927,124 46.56% Notes: * Not included in Target Budget calculation (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 2/16/23 for the period ended 2/11/23. 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 February 2023. Expenditures recorded on a cash basis and adjusted at year end. (3) Timing in expenditures/expenses recording or/and recorded as one time entry. 27.15 (1),(2) 37.54 (1),(2) 39.08 (1),(2) 34.40 (1),(2) 40.60 42.30 (1),(2) 33.41 (1),(2) 38.67 (1),(2) 50.04 (3) 41.38 (1),(2) 35.11 (1),(2) 25.80 (1),(2) 34.24 (1),(2) 44.43 (3) 82.88 (3) 0.00 (3) 32.77 41.83 (1),(2) 0.00 0.00 (2) 30.12 (3) 9.14 0.00 0.00 0.00 0.00 39.83 36.45 38.42 38.44 14.90 (2) 0.00 (2) 38.19 0.00 12.35 1 33.38 (1), (2) 0.00 33.38 21.49 3.47 (2),(3) 12.26 100.00 (2) 100.00 22.27 221 Agenda Item #6. fl- 00 00 Il- OItil Ln I" O N N M r-I N r-1 M M N r-1 N w M r-I M M x O r-I r-I N l0 00 Ln N ;i- N Ln ri O L0 M c-I 00 00 r-1 --I N N 00 M (V ri O N ri M r-1 M M 00 l0 ri O N N I" ri r-I N N N N ra N N O 0 O O O ~ O O N N N N N N N N l0 LO l0 c-I r-I N 00 a0 N 00 N L('I M M 00 M M I� r-I N r-I O N f,- Ln I� l0 \ \ O ^ � M N r� Ln N M r-1 r-1 N N \ Ol N N Ln Ln 00 N N ri N r-I N M LO l0 -1 ro M i-4 N NLD r-I N N -1 O O O N N N Ln I- N W r" M w M N -1 00 N M N Ln M Ln Ln Il- M r- Ln ri w 00 Ln r-I M M w 1--1 w 1--1 M 1-1 O M 00 00 O r-1 c-I Ln Ln M M M N c-I N Ol c-I M c-I M O O O N N N O O O N N N t s t c c c 0 0 0 M N O M N N M rl N c I O M M r l ri N M ri N -1 Ol 00 a) N O rr-i-I cN-I L 3 L 3 L 3 U U U N i Q i GJ = E � i Q Q a N _ -c 1 bn s E a aA p '3 v w C au N GO c C 0 c Y O to L L W c 0 L •V c o on 0 a 4, o •M N c00 — � Na a a > a ro E a n C: +' \U U c c M +" _0 -0L oan LL ° 0 0 OC E o a a c a +?)ucJt — E a + U.) n � O ( +1 (Ij sU raU CU 0_ a 0 ai ac o Qj U am ai M a — C6 ca •U c~c — f6 cB •U U �n a o U n +' Z 0 Q a LL Q Oc u > v �n a in a �n a in a +-I L L G L Q �••I U C a 0 U U O Ln o 0 \ > VI Vf VI Vf +, U V1 VI a a a a c != a V) C \ >` Q CO 0 c V, ai o V) C-0 W V C }� L a U C U L ua G Q U -0 4- -0 w V a s a 0 a O p a> N 0 a a a Li U M 0 0 7 N 0 0 0jall LL U U o W U O_ LL. m > U 7 = of 221 Agenda Item #6. Ln Ln Ln -:I- -:1- -1 N r� M M I*, 0) Ln o rI lD rI Ln M O m O N lD Ln N N rl Dl rl rl N � lD lD I� rl M N O � N O N 00 00 N O N � c-I 00 Ln N Il N O 00 M Ln N I- (,D O l0 Ln .--I lfl M N M [V Ln rI r, O rI Ln M M 00 ri 00 r4 N N 00 rl a) O O W ko W \ \ N +M+ O N ~ O O N N 00 Ln M n n n Ln 00 rV rI O rI M N O 00 O N Il M w O Il M i--I M w N N N 00 00 It -ZT M Ln i i �t 00 O -1 O cM-I O Or, M rl Ql rl N O � O Ln N N M N M O cn O O N N p 00 - w - I" 00 N � -;t W N 00 O M O w 00 M Ln M O 00 I- w M w N N Ln N W N M N rI rI Ln N O M Ln Ln M M M M1;t w M M c-I C Ln cri rry m N O N ~ O O N N w N r, .-I rI w O N O Ln O rI 00 Cr) N 00 c-I rI O cn O h o LD t T M r-I rV 00 N 00 c I rI c +� c W Ln Ln a Ln L 3 L 3 U V N Z3 a1 U Ln Z3 U C N cr N N cc U - ai a1 a% iz L LL i.U� 7 F Q O v O U U i fB +� +' N i +� y 7 C0 co E U O O � ~ U')OJ `� \j• j c0 C 00 O +� > d r�o � 3 N v N 4- C U to C v co w L O > *' n H O Ln ii O U t v b�0 C 3 Ln C O �0 U N = N N N O L M v 00 M n 'a..l ro p O +1Qj U N > N + c0 Ln C co_ co d ` l M LU w Y L I OC U N � \ .� 0) Y > d ai � v Q Q - H N O U > 0 N A ?� O co > aj C -O Q 7 _0 Ln N O L N O\ Ly U 4-1 n M •O N U O I>� 0) a1 N a n U L �' Ln bA I In C C (n f� N Q ++ 7 � 00 .v Ln n\ � u w y � °� O a s i m �, C ri fu Z3 Z3 u toLo a, � °�� " a\ v M C ai V) U s a, °1 a �� O .O o U x . a� -0 } v o C L LL 0 GC L.L. LEI Ln O �1 S� a� C i f6 4) > O '� a1 C f6 2 M b Ln U L C O � C '� 4] y, C. O � C OV I CO O o a Q N V) m U oC 0 a_ o_ of H L.L. 3of221 Agenda Item #6. GO - :I- M r� N n Ln 0 00 0 0 0 0 m m rn 0) � 1.0 1� -i M �D M M �0 00 1,0 r 1 M I:t M 1- 1- lzt M Ln o0 M M M (V N a q c-I 00 ';t r-I -1 -zd- N I*l 00 -I N N 00 1-1 Mt 0 N 00 m r-I fnl O N 0 H O O !2 M O R* o 4a O \ N 4 O \ N m r1 ~ ~ 00 N N 0 00 00 l0 M N Ln ri 00 Ol 00 O N l0 Ln 00 00 M M ri ri M N 01 N O -zt M mt N co N Ln 00 N N Ln 1- l0 Ln -1 N Ln M LO -1 -1 c-I Ln 0 N Ln M r-1 M N I� Q o H O r-1 O n m M 4 \ 4� � a 0 0 N 0 M 0 � N I N r-I O r-1 -1 LO 00 LO 0 -:T M It N w O w N 00 w ri w O I- M rl ri Zt M 1--1 N r-1 �t c-i LO N Ol c-I 1--1 w c-I N r c-I c-I N M N N N � rn N � o N O N N O N Ln fV CV (V 00 r-I p r-1 00 N (V ri -ti- N 00 O lV N O M M O ri O N M N +, o r-1 r-1 00 t y 40 , ++ C O c I a+ -aCT O O m � � GJ L GJ L V L L C U E v M 0) to N C V) N O O C O 4- N N CCM c0 N 00 N G 0 on co N v) a1 Z p� E 0 06 � H O 2 v) Q N '� C L n C N E fu N +' O E 7 O •+1 fE N n L Ul U E Ul Q M O > O a� a a� 3c 4-1 E E u 0 ca in 2 Vl O C > LiJ 4- U - (E aJ U cu 'a Q n N ro U C O L Q E + C° -a ) LL> L L �C 01 Q z 1 Gl U O 41 L ° > � C) O \ LA .L O +� - C \ V) O\ O W U U N L E -2 4-1 02S C ° O j (� to J aJ N 4- Y A i LL >. o N tw VI v 2 H N •L i C C-0 _C N N _ U U O t O C 0C O N O w O O r0 4. '^ U C ° fB 7 O •f6 C i LL C Q L �+ ~ m .� C C0 0A U +� O_ •4. 2 i 4) U (6 7 E a No 3 •+� E C_ °Ln H C 3 C 0 O y, '� Q tin eo a O v C � O a1 O UO•++ v °CL O O N N N C Q �� ° O_Q a e Z LL. i..) L/) �QJ CV -0 L m OC O U °c 0 Q JIAC O Q41 O O a w w w L a� 2 Z Q 00 i v-) of 221 Agenda Item #6. N H O O (.0 Or o O o N N l0 00 N N^ iM-I O N O y� N O � 00 0 OM o 00 o +�+ Oo O O Cl N N L ^ c-I O N M N N NO OOi O Ln � O OO O O - OOOInO O O O NN C) r,-A t0 rl N M Ln Ln Nr4n N 00 -1 r-1 .-I N in M l0 O N s Co c O O ON O O N OLr) O O 41 N O O N O N O N O O 0 C 0 0 0 0 0 0 C 0 C O O L N L 3 � � V C N GJ C N U C O ca d U N Y L f6 a O a+ o +� m v+ L c+ O U d � \ ru Y � M an fC GJ 6 (6 a 3 — 0 v, bn N ai as 1 +� U L C a U p ai cc 0 ' O w d •4-1Ln ccN G U 16 41 N N V1 > f6 O = O O OC N ro U C In C 4. M C U -C U O `U ~ Ln =aInbA CL O O O >U U W N N Q N >` L 4- _ wC6 v) iO N U U aj O O O U In n ` In M V—MI J CLn O'u x O H > O O �^ O( (6 o (6U +' Vl fa V(Eu m w [6 >, +_' In N (n CO M > L L In In In 4J L t U i Z +J 7 ° Q_ L U cu O w� c) U E w C z n N u�i C O O Y U > GJ cv hD 0 O Q- M }' cv a> O N O O cUv X a O a� Q p? U v N v Q a a F V OC H cn O> ii Y 0 0 0 M Li- V H C7 U m w V cn E�� 5of221 Agenda Item #6. O Ln O O O O Ori rq 00 00 Ln O O O M O � 00 O+Ln O(NN M Itt NO Ln r-1 1-1 N M .o N O N O O O O O O 0000 O O O H 4 N o 00 M N O O O O .0 00 O O cn 00 M Ln Ln Ln Ln LOO N LD Ln -1 in H � O N M Or OOO O000 OOM Ln wN OOO rn � O0 M � O O Ln pj O� Ln00 -ICY) Ol � 1-1 00 ri lD N �O�rl N O � N s C O O O O O O O 0 0 0 0 0 0 0 Ln 0 0 0 0 O No Ln r^i m L L 3 U d OJ on L L D L E U O ra V _ — L a r6 d oUlO O O) N 0) rB O Ln n O N 0) C O CJ L uON L N O r0 N C 4-1 u '0_) UQ O � O O > Ln ro aH V (ljO c Q 4 _' U w 01 P H 0 = 0- O M > > u O iO +inO ~ '�� O W LC 4- > _ ro E ra Ou N > N o O O —a O� E O U LLQaQ Qa >oQL0wOs a o +, 0 w cn �H2mi n a Li M Li w V(D a oof221 Agenda Item #6. o a N 3 0 o 't� O m M I" N m �p N LD I" N 00 O 00 Ql lD O lD 1V 00 Ln n lD r-1 Ln lD 1-1 ON I- M CV M Ln Q n ++ \ M lD O N N Ol M M M r-I I� co O N lD l0 w N O l0 c-I M M Ln Q ri M r-1 r-1 LD 00 r-1 r-1 r-1 N 0 ~ N N r-I H N O M rn M lD O M (N lO Ln r4 r, <0 U) N 1� O co O CO N O N c-I 1� Ln n n M ON ci Ln M M M Ql O1 ti ci Ol lO ci N N zt m N lD O o M LO 1� W a N O N off° � j M O �* � No ,Dn M�� + Ln N O N DD m D I- O 0000 m r-1 Lr N +NO O rI -I L N I� N l0Q\ N MlD o 4j 40 O = -0 00 O - Nr-IO O Mm 7 00 O M O Ln O 0 O w 0� Ln O W O D O N Lr) 4 (M 0 7 r al L � v Q � tn• V c O E � N Y c O L o E N c a) cr u SZ a) Y v ° a, v a E v °"' 3 L r t CU L C Q C Vl L h O cn b�0ul E f6 (7 E Ln Q u w a, ° a) co E L O +' M 0) ro N �_ c 2 a-} N Ln > O ra a)ra cr- C L O i N i a) by O O O a) a m a) 4A ° 1 E E E E 'Nn Q E ° M ro C: -0 00 >L CL O + aC C0 ) bA O a C ^> n C O - ) ) A O bA [6N Q C + � N In Nd: fN N U O c ) Ai 0- D u O 1a2a Ln L L L V Ln LO O M a% C w n 6 -6 a) �J 6 a a CO ° � 'Fb U O oc Z w w Q QQ�Q� ° a) > Q O O to C ° bn v > oo aaaaJu,L'O >ao V;) V) L Ln Lu LU 7of221 Agenda Item #6. N M Ln Ln It fa N c-I O -:I* � w m rn O M -AM 0 Q O o0 t�D Ln Q Q Q Q Q Q Q� ++ -1 m L n � ^ r M M M .--I N \ 00 O 00 RZT \ \ \ \ \ \ n Z �--� Z Z Z Z Z Z N N O M N O OM N N N N O n m't Lf1 00 M M Ol Ll'1 N M � ^ r-1 a) Ln L(7 61 c-I M CD(.0Lfl 00 M to r-1 M Lr) L r) w -A n M 00 00 cy N N N Lr) N Lr) � Ln Ln � � M N N r-1 lD N O N N N O � M H O O �rn 0 00 M 4 N 00 00 O: m r-1 000 t.0 L n oOo 00 -1 M 00 p O 1- L n O 00 0 M N -1 Lr) \ M � M � �--I � Lr) O> � n Ln Ln M M � � I � N M M r N Ln O A U' L. M 0) M `n CT)3 Ln I O N N M m O O N O M M M r -1 �� 00 O M B O M00 M Ln L. -1 c-1 r1 N N 1, c-1 � l0 N N N Ln Ln M N N -4 Ln ^ M c-I Ln r-j c-I N ra C 0A aJ C E E N a) cc nn C v o n � (, a c L () a) V) L Y -6 N O viul C ++ Q � L aJ Q C Q a) ' V) L V) C V) i c M O a) Q — ++ a) 3 �- aJ > 4-1 O +•1 C C V) aJ 4-1N a� C N : O Q > OV) a� O a ra NLO O O u Ln U ra C bA [0 O 0 U C ut 4-1 V O� C7 4-1 'E LL Q)c ' Q O U O Ln 0 H a) C C Ln L E piq M v �, > o+ L v O a, a, MLn (n �; v, Ln a s 4-1 O a) 16 a) > M Q ro Q UO O N a) U M a) O -1 L •L c N c aj E E , N Q- 7 7 O N V) O O L ai L U —) \ v v J r0 i O v1 °' aJ u v o C ai a) v, v-- O u w o L a, a v a) O 7 E 3 C c :... N aJ V) a) Ln V V 4-1 ° N a) N 1n n C +J a) U N O O n C aj r0 a) 41 n 4- O O N a) `n V) a) a) O+ O U O O +1 C M p a) ro ,ai - O L.L. d aJ }� U W U Z 3 d OL v d d u 0" L *k `-' E v O � U E E aj OL OL � `.'� Q a N O a1 co 1n C Z M +� cLn G � L c w Ln (% ut rL6 (LO E U > M C C i O Y O bbz C) E O tw to U O LL V) a) (U6 .O U U O L C a) > Q\\ vUi U �o Y O O Ll a1 oC n w +� C r c vv)) � {n n CL O U C \ \ \ VI C p a) L " a) C C M 110 vt a) a) C C _ a U r0 �+ U _ U V) L +' C N Q 00 !n U a) CC a1 r6 ra a) 'L U O aJ U a) W O W b0 N— + a1 C v C= C a) a v v — M C C M— ai m m m E v o e� O a) C 7 -0 Ln L J m� C r0 a) a) 4- 1 U L.L d d— E +J — U— *k L bA c O L a) L t o a) 7 a) g 00 W O � m 0 d Q G U O� O Q --I a- J _ Q Q Z 0. Ll U _ Bof221 Agenda Item #6. Q Q Q Q Q Q Q Q Q Q Q Q Q Q Z Z z Z Z z z z z z z z z z � Ql LLn c-I M 00 z � 00 w z N z M M Ol LO lV 01 00 Ln Ol Ln N M I" N c-I M Ln � N 00 � Q � i M N Q 00 o Q Ln 00 N Ln Cl Z fV 00 -;t Z M Z M (V W � M r, -1 -1 -1 1-1 N 1-1 ai 00 00 00 m Ln z 00 M z z O D Ln M -1 0 0 0 N E c O 4-1 O Q a) Ln O L � � O � Vl V V) C O a] Y 0Ln O = > Y ca aJ � ai Ln O E 4- C a) a) ca aj 0 3 +� L �, Z v ?� O Q ai Z C V 'O >' aJ +' o a, v o O LL ca Ln QJ v LL L Ca ro 3 v 4-1 X O V, O (31 3 c •(IJ a1 Y aJ a) N vi vl U O � — aJ a.., Lro O O_ E 3 i L M 3 N z ai _ U O O Q 4-, > Y w°Jo = .o O— .0 Q-0 - to v E.3 U Ln N Q Ln ° E a•'� O Z Ln is U — aj U LL L +^ aJ L v � (7O O � p fa N v) ai ru O ro\ N a, L o Q E V ai a� E _� ai xx o �* anai `u ca ^ v E a) �bD .� L fl O a O co ca Ln 0 \ t en v v `^ O O c +� O Y H ,n m ra — 2> E > O °�° �, L L E C v ,� a L °�, 0 E O� M 2. Z C C 0 LA Ln U oc a w O a L .s w a L O a) � a, s a1 w a, ai E w N a) 0 Ln LEE 00 N �aju� a_ aJ `o a) O O a urav ca bb `~ + � O ,n N C Ln C vn C O O O O ra +1 O O — a) c O �^ 41 a) ca Y c •VI 7 7 ++ + '+ +� LL oc W xt v Q Q com U U U U aJ O v v E w v a) v H Z a U. H 0 ul c0 w Lu w w Page 149 of 221 Agenda Item #6. V) 4� -0 o_ � > Qc) E L Q) �� Ln � c ca -O ca N U+ L O C N* N u1 M 0 OM oo N Ln N OU v1 Q L dQ U N O Ln* 01 Ql I� M O •Q M L 0 Q C:O O O O L i L L >. bA Q) N N i n3 VI N >` E C O 0 MCL O N '0 c L N N a) a••+ • ca VI a) QuQ) - NLL NCL c N C ^ QD �LL C4DL 7 V) -0 U O Q +- 4- •>a) C 4-Q) > M i^ � N lfl "DC Cl O p Q u E ti Cn +aU) Q -a V1 0 V Q41 N O L" [6 Ln Q- C Q) (a Q C N 7 Q Q 3: fa O o C +, Ln 0 O L a) L aO+ Z U N m c6 E i N CCa 4) Ca fa OL >. Q ° M O 0 Q l0 M 6-1 0 \ Q) 'Q Q Q1 Vf on O \ l0 M a) I, M M N M Ln a-+ C C N +, Gp Q N N L ca dA + ca 4J N C N V) C M N O O N u '� 0>) -0 N — o N Ln O ut Q U O �> Q M a) VI 3 v O +� Q 0 V1 O L EM U 0 L- U 0 C i aJ N o `n C v O O C v QU N t C N O M N O M W O 00 M ar N Q> C > ut Q) O bA C N N NLn C E -c- U -Zn C� i i aOL E L- o_O Q OE U V L Q MV1 U iO Q Q) Q) C a v CL +- QJ 44-1 N >vca )Q O'i U L ciO C 4A *O' u OCQ V"� � 'A Q � L fa O a c V4a)YE O ffu c -0 IA v L E a�� OU M OU O E c na �� ca L O Q 4, 0) Q) L O ateN •' 4A a) O vi M U Q) .O Q Q OL ai `n ns f 6 V, L v> E ra Q O a) 3 21 ai C •� aJ O Q) L bQ 110 'V >' u �_ i E p EFQo-0 o Q)Vt L '� te a o 0 CL N VQ to v v Q v v L L O CO U L E + C o M - C L) 0 = 0 �-.+ Vl �-.+ L V) a) V) .� O u C Q) Qa ) ut U O � V) V; 00 ° Q N •�Q- u vi - 0)Ul 3 a) v a) s OZf O �L U L-0 C= O Er � Qj 4-1 C 4,1 +� a) l0 L W o to Q C E u V) () Q) -a N c c L Q E N u N E > — ?� — N 7 a1 O Lu (a Q) tw O -0 4. _0 Q C L '> > L ca L c O E Ul u Q) a) vi f0 ^ C) ns E N L a E E N � C Q1 4• p L V7 3 Vl — L C dA N C > E o ++ V � c ra a) 0 " u ' o in U- 06 o2S a) O + V V) ra O Q) QO a) 7 Q Q QJ Y a�O � -° a, m U E o Q O N} N ° U ^ v U E s Ln N a, L L 4J 4J c L 0 O L C M •O � a) � L * O -6 V, %• U a) ° C O s u OU Q `~ V n c V U a) ra m L Y p OLn O m +' CC c E c E MC O O a- a�i -' c 'ro z F L Q b.Q U CO 0 4 CO a) Q ° U L \ L M C a a) 'C C c + ra v V1 E r6 a a6 V, E — Q V7 Q) •�-•� ca Q- a) ra a) E c _ a m Q U i X w N Ln U ns L Ca E L U L L V) L Q a (a u 3 s a Q E a) a) v a) o m a, Y° v v +� y V) O a ra QU a r>a c w w° c ac) U m V M M-0 Q O Q Q V1 E 3F > (n J W G G V W > C J° V) J e 150 of 221 Agenda Item #6. C @ E Y Q l6 O C y LL c9 W N V C C o o R M a c> E Q CL d v3 U J E O O L O L O N S _ E ° EQ y l4 E M M m N l6 p .- ID E Y a� C C C N a � n< i M M o E o E in � p 'm E A n N O O O 00 d lC, w O ;6 O coo R d U x x w N p O O l0 O N o O O O O In o In co 0 L6 _W > R d O O O N W 7 O O aN 0 0 o vo m O o O O� i d O p oO o0 o M N W In ffl U3 U3 U3 ffl ffl N N O O O O o) r N > U O O O O O O o O LL 0 O 0 o o OCA o 0 o v °� U o 0 0 0 0 c� c 3 R O o o 0 0 0 I� O 0 O O O C 0 0 O o 0 o O O Q? 0 rn E Q O O_ o O O ❑ ❑ ti CO M V3 O) O Efl Efl N Efl LO ffl CO H co H W Efl th Efl O C R 4 R C jC 'E M N N O N M N N N O D O N O O O O ❑ N M CO M } LL } LL } LL M (O o] � _m O R V l0 N N O M ON M M N O H � W M N N N N N ❑ co N L}L L}L L}L L}L u- H C O O - O C N E U C O E CO C E E C N W C C E W N _ O O O W p a @ C R C @ O C C T _ C7 'p E W W 2 O N E > R O a a a U U o a aoi -o N Oo ❑ N o ❑ N o ❑ E] o] d y U❑ N C O L U N C @ O R U @ 'O N R U -O N R U -O N Q Q m @ RU > E 0 E 0-6 W W @ O o E o .� N 0] 52 D_ 5D_ E: 0_ LL LL o- N O p C rE 1N 1N Q N N N o (0 o (0 0 U 0 U N N N N > @ a @ a p O -o N U lE N N W l i o C E @ E @ID E u O O N c0 N d d @ > d N N N 2 R N❑ J N Q a c c m U o > > N C o >Q m C L > O U O U E E NZ N N U a Q N C U U O Q R O U ❑ m D E U � N � O UIL N CD C N C @ 0_ N 'N N 'o U 3 0 C O CD O N w C7 °� LL E O @ `p u) C 0] .� R N ._ ]In co �.V W 'O .N Vi R N O O Q ❑ N W N O J J da co O> cc:H d� M� U In Z E U Page 151 of 221