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Home My WebLink AboutDocumentation_Regular_Tab 07_8/10/2023Agenda Item #7. Regular Council STAFF MEMO Meeting: Regular Council - Aug 10 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Monthly Report Through July m 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 $9.5 million, which represents 101 % of the budgeted amount. It is $1.3 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 (73%), 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 100%. Insurance premium tax ($285 thousand) to be collected at the year-end as one distribution. Sales/use taxes are slightly above budget target for nine months collections. 4. Intergovernmental revenues (93%) 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 nine months collections due to the half -cent sales tax revenue increase (by 23%) collection/distribution. 5. Revenues (Budgetary comparison) recorded in the General fund represents 91 % of budgeted due to the distribution nature of Ad valorem taxes collected at 101 %, representing 64% of overall General fund revenues at 7/31/2023. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 68% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 7/31/23 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased mainly due to Ad valorem taxes collected $1.3 million (15%) higher than same period of prior year, increase in investment earnings, and water utility charges for services. Page 75 of 250 Agenda Item #7. 8. Expenditures (Prior year comparison) all funds decreased by $983 thousands (5%) mainly due to recreation center project completion (in FY 2022) offset by fire truck purchase in FY 2023. 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. BUDGET AMOUNT NA AMOUNT AVAILABLE NA EXPENDITURE AMOUNT: NA FUNDING SOURCES: NA IS THIS A PIGGYBACK: ❑ Yes ❑x N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑x N/A COMMENTS/EXPLANATION ON SELECTIONNA 1Jul 2023 Report July 2023 Grant Budget Worksheet July 2023 Managers Report.ADA (1) (1) Page 76 of 250 iItotr# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Cu`G1Period Ending 07/31/2023 DB: Teauesta Page: 1/8 Fund 001 GENERAL FUND GL Number Description *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Accrued Income Receivable Inventories Prepaids Other Assets - Current Other Fixed Assets Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Due to Other Governments Deferred Revenue Other Current Liabilities Customer Deposits Noncurrent liabilities Total Liabilities *** Fund Balance *** F/B - Reserved for Inventories F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated Fund Balance - Ncnspendable Fund Balance - Restricted Fund Balance - Committed Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Fund Balance Adjustments Ending Fund Balance Total Liabilities And Fund Balance Balance 592,241.32 9,444,587.00 1,572,403.56 0.00 7,447.30 57,422.39 170,485.04 0.00 0.00 11,844,586.61 4,247.47 350,622.47 0.00 0.00 1,428.62 1,232,698.89 0.00 0.00 0.00 1,588,997.45 0.00 0.00 0.00 0.00 0.00 812,308.18 288,000.00 500,000.00 2,036,098.00 4,375,472.92 8,011,879.10 8,011,879.10 2,243,710.06 0.00 10,255,589.16 11,844,586.61 Page 77 of 250 iItotr# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Cu`G1Period Ending 07/31/2023 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Due to Other Governments Total Liabilities *** Fund Balance *** F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 92,146.32 678,772.69 (52.63) 531.67 8,064.91 779,462.96 0.00 (55,670.93) 3,027.38 (52,643.55) 0.00 10,303.06 832,828.08 29,399.00 0.00 872,530.14 872,530.14 (40,423.63) 832,106.51 779,462.96 Page: 2/8 Page 78 of 250 iItotr# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Cu`G1Period Ending 07/31/2023 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - All Other Reserves F/B - Unreserved - Designated F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Restricted Fund Balance - Committed Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 26,410.64 654,542.37 0.00 0.00 0.00 680,953.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 568,199.33 312,722.00 31,690.26 0.00 912,611.59 912,611.59 (231, 658. 58) 680,953.01 680,953.01 Page: 3/8 Page 79 of 250 iItotr# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Cu`G1Period Ending 07/31/2023 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Due from Other Funds Prepaids Total Assets *** Liabilities *** Accounts Payable Accrued liabilities Retainage Payable Due to Other Funds Total Liabilities *** Fund Balance *** F/B - Res for Encumbrance F/B - Unreserved/Undesignated Fund Balance - Nonspendable Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 28,378.12 100,155.90 0.00 0.00 0.00 128,534.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 136,378.12 0.00 136,378.12 136,378.12 (7,844.10) 128,534.02 128,534.02 Page: 4/8 Page 80 of 250 iti# rrIto{�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 acan�+ `G , Period Ending 07/31/2023 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 752,222.61 Investments 7,745,339.39 Accounts Receivable 501,335.70 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 5,280.00 Inventories 222,932.82 Prepaids 38,257.75 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 26,298,511.85 *** Liabilities *** Accounts Payable (1,100.99) Accrued liabilities (272,585.62) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 277.32 Deferred Revenue 0.00 Current Portion of Debt 406,822.25 Other Current Liabilities 0.00 Customer Deposits 39,180.00 Noncurrent liabilities 1,952,563.99 Other Long Term Liabilities 494,807.03 Def Inflows of Resources 891,769.00 Total Liabilities 3,511,732.98 *** 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 8,919,488.87 Total Fund Balance 21,396,074.99 Beginning Fund Balance 21,396,074.99 Net of Revenues VS Expenditures 1,390,703.88 Ending Fund Balance 22,786,778.87 Total Liabilities And Fund Balance 26,298,511.85 Page 81 of 250 iti# rrIto{�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 acan�+ `G , Period Ending 07/31/2023 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 40,984.42 Investments 150,897.08 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 191,881.50 *** 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 72,642.83 Total Fund Balance 72,642.83 Beginning Fund Balance 72,642.83 Net of Revenues VS Expenditures 119,238.67 Ending Fund Balance 191,881.50 Total Liabilities And Fund Balance 191,881.50 Page 82 of 250 iti# rrIto{�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 acan�+ `G , Period Ending 07/31/2023 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 18,748.67 Investments 0.00 Accounts Receivable 625.49 Due from Other Funds 0.00 Inventories 407.35 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 2,025,252.80 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities (17,789.43) 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 40,936.98 *** 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 711,661.18 Total Fund Balance 1,948,048.24 Beginning Fund Balance 1,948,048.24 Net of Revenues VS Expenditures 36,267.58 Ending Fund Balance 1,984,315.82 Total Liabilities And Fund Balance 2,025,252.80 Page 83 of 250 iItotr# . BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Cu`G1Period Ending 07/31/2023 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents Investments Accounts Receivable Inventories Prepaids Total Assets *** Liabilities *** Accounts Payable Due to Other Funds Total Liabilities *** Fund Balance *** Fund Balance - Ncnspendable Fund Balance - Restricted Fund Balance - Assigned Fund Balance - Unassigned Total Fund Balance Beginning Fund Balance Net of Revenues VS Expenditures Ending Fund Balance Total Liabilities And Fund Balance 76,890.72 173,255.93 0.00 0.00 3,584.52 253,731.17 0.00 0.00 0.00 8,540.61 80,795.97 44,186.00 0.00 133,522.58 133,522.58 120,208.59 253,731.17 253,731.17 Page: 8/8 Page 84 of 250 Agenda Item #7. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 7/31/2023 General Fund #001 Building Fund #101 Capital Improvement Fund #301 Capital Projects Fund #303 Water Utility #401 Refuse & Recycling #402 Stormwater #403 Special Law Enforcement #605 Total Cash and Investments *Transfer pending Cash Investments Total $ 592,241 $ 9,444,587 $ 10,036,828 92,146 678,773 770,919 26,411 654,542 680,953 28,378 100,156 128,534 752,223 7,745,339 8,497,562 40,984 150,897 191,882 18,749 - 18,749 76,891 173,256 250,147 $ 1,628.023 $ 18.947.550 $ 20.575,573 Page 85 of 250 VILLAGE OF TEQUESTA nda Item #7. REVENUE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 7/31/2022 7/31/2023 VARIANCE %VARIANCE NOTES REVENUES Fund 001- GENERAL FUND General Property Taxes Sales & Use Taxes Franchise fees - gross receipt Licenses & Permits Grants - Federal Grants - State 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 and Contributions - Local Charges for Services - Recreation Unrestricted Investment Earning Other Financing Sources Total General Fund 8,260,937 9,533,479 1,272,542 15.40% Increase in property value 1,345,724 1,453,529 107,805 8.01% Infrastructure & electricity tax increase 363,715 427,666 63,950 17.58% Electric franchise fees increase 1,010 6,110 5,100 504.95% Rental permits implemented in FY 23 49,565 49,047 (518) -1.05% Differs from year to year 513 12,489 11,976 100.00% Differs from year to year 777,654 836,949 59,295 7.62% 1/2 cent sales tax increase 397,218 173,053 (224,165) -56.43% Land development fees decrease 713,618 719,228 5,610 0.79% 214,226 235,988 21,762 10.16% Cash basis lease revenue recording for FY 2023 3,350 14,984 11,634 347.28% Tequesta Fest and other events donations 3,186 22,831 19,645 616.67% Litigation settlements 1,013,339 883,317 (130,022) -12.83% EMS revenue recorded on cash basis for FY 2023 13,985 9,629 (4,355) -31.14% Code enforcement fees 9,602 1,764 (7,838) -81.63% Differs from year to year based on the projects 12,102 8,675 (3,427) -28.32% Differs from year to year 9,190 93,285 84,096 915.12% Recreation fees increase due to open facility/programs 20,243 290,451 270,207 1334.81% Active investing and rate increases 972 42,963 41,991 4320.06% Trade in fire equipment and sale of assets 13, 210,148 14, 815, 436 1,605,289 12.15 % Fund 101- BUILDING FUND Licenses & Permits 603,198 652,462 49,264 8.17% Charges for Services 5,100 1,909 (3,191) -62.56% Admin fees from other gov- based on the projects/permits Miscellaneous Revenues 56 0 (56) -100.00% Unrestricted Investment Earning 2,373 18,936 16,563 698.07% Active investing and rate increases Total Building Fund 610,726 673,307 62,581 10.25% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 87 19,542 19,455 22323.83% Active investing and rate increases Total Capital Improvement Fund 87 19,542 19,455 22323.83% 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 Grants and Contributions - Local Unrestricted Investment Earning Other Financing Sources Charges for Services Total Stormwater Utility: Fund 605 - Special Law Enforcement Forfeitures Unrestricted Investment Earning Total Special Law Enforcement 1,068 156 (912)-85.40% 1,068 156 (912)-85.40% 35,203 36,052 850 2.41% 563 1,250 688 100.00% 6,502 170,157 163,655 2517.13% Active investing and rate increases 101,920 143,017 41,097 40.32% Capital connectfees 5,038,782 5,593,158 554,376 11.00% Fees and usage increase 5,182,969 5,943,634 760,665 14.68% 1,992 0 (1,992) -100.00% SWA shared revenues distributions 142 1,201 1,059 747.31% Active investing and rate increases 500,129 569,389 69,260 13.85% FY 2023 13.5% rate increase due to inflation 502,263 570,590 68,327 13.60% 0 14,385 14,385 100.00% Differs from year to year 62 1,016 954 1545.11% Active investing and rate increases 0 7,375 7,375 100.00% Sale of assets 487,427 512,517 25,090 5.15% 487,489 535,293 47,804 9.81% 90,885 194,548 103,663 114.06% Differs from year to year 456 2,537 2,081 456.42% Active investing and rate increases 91,341 197,085 105,744 115.7 7 % ITOTALREVENUES - ALL FUNDS 20,086,090 22,755,044 2,668,954 13.29% are Tor anTerences Rraier inan iuro ana amounts over Page 86 of 250 Agenda Item #7. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 7/31/2022 7/31/2023 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 58,521.77 43,045.22 (15,477) -26.45% Computer system maint exp decrease Manager 250,986.96 253,274.36 2,287 0.91% Human Resources 302,072.54 311,974.33 9,902 3.28% Village Clerk 271,340.56 311,048.13 39,708 14.63% Increase in election expense and news letter Finance 572,262.09 600,835.87 28,574 4.99% Legal 120,803.94 137,440.68 16,637 13.77% Differs from year to year based upon service needs Comprehensive Planning 172,055.13 211,186.34 39,131 22.74% Other contractual svcs increase General Government 206,899.51 188,485.43 (18,414) -8.90% Paradise park lease termination, other contr.svcs.&events IT 376,377.60 393,403.45 17,026 4.52% Police Department 2,755,923.77 2,841,381.81 85,458 3.10% Code Compliance 91,620.29 64,731.92 (26,888) -29.35% Part time salaries and legal svcs decrease Fire Control 3,257,895.50 4,475,060.31 1,217,165 37.36% Fire truck purchase $1.1M Public Works 1,129,539.28 1,199,078.79 69,540 6.16% Leisure Services 663,631.86 907,853.27 244,221 36.80% Part time salaries, spec) events, contr svcs increases Debt Service 807,028.40 582,305.52 (224,723) -27.85% 2002 Note was paid in full Total General Fund 11,036,959 12,521,105 1,484,146 13.45% Fund 101- BUILDING FUND Building Department 590,335 713,731 123,396 20.90% Regulars salaries, ins, vehicles purchase (54K) Total Building Fund 590,335 713,731 123,396 20.90% Fund 301- Capital Improvement Fund Public Works 247,013 42,745 (204,268) -82.70% Roads and sidewalks repair and maintenance Miscellaneous projects, M&E 0 208,456 208,456 100.00% Capital purchases - equipment, etc. Total Capital Improvement Fund: 247,013 251,201 4,188 1.70% Fund 303 - Capital Projects Fund Public Works Recreation Center Total Capital Projects Fund: Fund 401- Water Fund Water -Administration Water - Production Water -Distribution Water -Customer Service Renewal & Replacement Capital Improvements Debt Service Total Water Fund: Fund 402 - Refuse & Recycling Refuse and Recycling Total Refuse & Recycling: 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 255,000 0 (255,000)-100.00% Roads repair and maintenance 2,150,057 8,000 (2,142,057)-99.63% Recreation Center proj substantially completed FY 22 2,405,057 8,000 (2,397,057)-99.67% 1,186,447 1,110,318 (76,129) -6.42% 1,482,978 1,628,571 145,593 9.82% 593,828 582,036 (11,792) -1.99% 214,780 246,771 31,991 14.89% Health insurance, other misc charges, fees & charges 880,896 597,108 (283,788) -32.22% Differs from year to year based upon projects 0 1,812 1,812 100.00% Differs from year to year based upon projects 384,389 386,314 1,925 0.50% 4,743,318 4,552,930 (190,388) -4.01% 397,602 451,351 53,750 13.52% FY 2023 13.5% rate increase due to inflation 397,602 451,351 53,750 13.52% 308,353 254,536 (53,817)-17.45% Pension expense, timing in recording; ins, drainage maint 220,708 244,490 23,783 10.78% Differs from year to year based upon projects, timing 529,061 499,026 (30,035) -5.68% 108,022 76,877 (31,145) -28.83% Differs from year to year based upon needs 108,022 76,877 (31,145) -28.83% 20,057,367 19,074,221 (983,146) -4.90% NOTES are for differences grater than 10% and amounts over $1,000. Page 87 of 250 Benda Item #7. THE VILLAGE OFTEQUESTA REVENUE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 83.33% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 7/31/2023 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 9,401,670 9,401,670 7,834,725 Sales & Use Taxes 1,979,760 1,979,760 1,649,800 Franchise fees - gross receipt 484,710 484,710 403,925 Licenses & Permits 1,000 1,000 833 Indirect Costs 863,074 863,074 719,228 Grants Federal 23,900 23,900 19,917 Grants - State 51,000 51,000 42,500 Intergovernmental Revenue 903,855 903,855 753,213 Grants and Contributions - Local 12,000 12,000 10,000 Chgs for Services - Gen Gov 206,633 206,633 172,194 Chgs for Services - Public Safety 1,329,753 1,329,753 1,108,128 Charges for Services - Recr. 61,000 61,000 50,833 Fines & Forfeitures 18,877 18,877 15,731 Unrestricted Investment Earning 110,488 136,788 113,990 Rents & Royalties 264,262 264,262 220,218 Impact Fees 6,926 6,926 5,772 Contributions & Donations 3,850 3,850 3,208 Miscellaneous Revenues 13,699 13,699 11,416 Other Financing Sources 21,791 21,791 18,159 Appropriate Fund Balance 385,000 490,500 0 Total General Fund 16,143,248 16,275,048 13,153,790 Fund 101- BUILDING FUND Licenses & Permits 604,115 604,115 503,429 Chgs for Sery - Gen Gov 0 0 0 Unrestricted Investment Earning 3,000 3,000 2,500 Appropriate Fund Balance 238,445 238,445 0 Total Building Fund 845,560 845,560 505,929 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 0 0 0 Transfers In 707,686 707,686 589,738 Appropriate Fund Balance 510,436 621,466 0 Total Capital Improvement Fund: 1,218,122 1,329,152 589,738 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 0 0 0 Transfers In 294,895 294,895 245,746 Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 245,746 Fund 401- Water Fund Charges for Services 6,538,611 6,643,561 5,536,301 Fines & Forfeitures 0 0 0 Unrestricted Investment Earn 75,000 110,750 92,292 Miscellaneous Revenues 39,950 39,950 33,292 Other Financing Sources (icl.loan) 10,891,758 10,891,758 9,076,465 Appropriate Fund Balance 382,342 435,592 0 Total Capital Projects Fund: 17,927,661 18,121,611 14,738,349 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 476,972 Unrestricted Investment Earn 500 500 417 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 477,388 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 79,167 Charges for Services 519,571 519,571 432,976 Unrestricted Investment Earn 1,528 1,528 1,273 Other Financing Sources 0 0 0 Transfers In 300,000 516,530 430,442 Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 1,132,629 943,858 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 53,083 Unrestricted Investment Earn 0 0 0 Appropriate Fund Balance 36,007 36,007 30,006 Total Special Law Enforcement 99,707 99,707 83,089 TOTAL REVENUES - ALL FUNDS 38,047,264 38,700,574 30,737,888 9,533,479 1,698,754 21.68% 101.40 Historically, 91% receipted by the end of Feb State revs two month behind, record- cash basis, ins prem 1,453,529 (196,271) -11.90% 73.42 received as one distrib at FYE ($2851 ) 427,666 23,740 5.88% 88.23 6,110 5,277 633.20% 611.00 Rental permits implemented in FY 23 719,228 0 0.00% 83.33 49,047 29,130 146.26% 205.22 Differ from year to year, timing of collection 12,489 (30,011) -70.61% 24.49 Differ from year to year, timing of collection 836,949 83,736 11.12% 92.60 State revenues one/two month behind, increase in rev. 8,675 (1,325) -13.25% 72.29 Differ from year to year 173,053 859 0.50% 83.75 883,317 (224,810) -20.29% 66.43 EMS fees - cash basis 93,285 42,452 83.51% 152.93 Teq rest and rec programs revenue increase 9,629 (6,102) -38.79% 51.01 code enf fees decrease 290,451 176,461 154.80% 212.34 Active investing and rate increases 235,988 15,769 7.16% 89.30 Timing in revenue recording, cash basis 1,764 (4,007) -69.43% 25.47 Differ from year to year depending on projects/permits 14,984 11,775 367.03% 389.19 Tequesta rest and other events donations 22,831 11,415 99.99% 166.66 Litigation settlements 42,963 24,804 136.59% 197.16 Trade in fire equipment, sale of assets 6 1.661.646 12.63% 91.03 652,462 149,033 29.60% 108.00 varies year to year based upon activity/projects 1,909 1,909 100.00% 100.00 Varies year to year based upon activity/projects 18,936 16,436 657.43% 631.19 Active investing and rate increases 0 Active investing and rate increases 673,307 167,378 33.08% 79.63 19,542 19,542 100.00% 100.00 0 (589,738) -100.00% 0.00 FY 2023 not recorded, transfers recorded at year end 19,542 (570,196)-96.69% 1.47 156 156 100.00% 100.00 0 (245,746)-100.00% 0.00 1 FY 2023 not recorded, transfers recorded at year end 156 (245,590)-99.94% 0.00 5,593,158 56,857 1.03% 84.19 1,250 1,250 100.00% 100.00 170,157 77,865 84.37% 153.64 Active investing and rate increases 36,052 2,761 8.29% 90.24 143,017 (8,933,448) -98.42% 1.31 Loan proceeds recorded when received 0 5,943,634 (8,794,715)-59.67% 32.80 569,389 92,417 19.38% 99.48 1 Historically, 91% receipted by the end of Feb 1,201 784 188.27% 240.23 19.52% 94.79 14,385 (64,782) -81.83% 15.14 Timing in revenue recording 512,517 79,541 18.37% 98.64 Historically, 91% receipted by the end of Feb 1,016 (257) -20.21% 66.49 7,375 7,375 100.00% 100.00 sale of assets 0 (430,442) -100.00% 100.00 FY 2023 not recorded, transfers recorded at year end 535,293 (408,564)-43.29% 47.26 194,548 141,465 266.50% 305.41 Differ from year to year, timing of collection 2,537 2,537 100.00% 0.00 Active investing and rate increases 0.00 197,085 113,996 137.20% 0.00 22,755,045 (7,982,843)-25.97% 58.80 NOTES are for differences grater than 10%and amounts over $1,000 THE VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 83.33% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 7/31/2023 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 67,360 43,045 24,315 36.10% 53.25 (1),(2) Manager 318,325 318,325 265,271 253,274 11,996 4.52% 79.56 (1),(2) Human Resources 409,148 414,448 345,373 311,974 33,399 9.67% 75.27 (1),(2) Village Clerk 415,815 415,815 346,513 311,048 35,464 10.23% 74.80 (1),(2) Finance 755,922 755,922 629,935 600,836 29,099 4.62% 79.48 Legal 180,000 180,000 150,000 137,441 12,559 8.37% 76.36 (1),(2) Comprehensive Planning 229,540 247,315 206,096 211,186 (5,091) -2.47% 85.39 (1),(2) General Government 232,565 232,565 193,804 188,485 5,319 2.74% 81.05(1),(2) IT 480,271 480,271 400,226 393,403 6,822 1.70% 81.91 (3) Police Department 3,509,439 3,556,382 2,963,652 2,841,382 122,270 4.13% 79.90 (1),(2) Code Compliance 104,789 104,789 87,324 64,732 22,592 25.87% 61.77 (1),(2) Fire Control 4,531,013 6,421,802 5,351,502 4,475,060 876,441 16.38% 69.69 (1),(2) Public Works 1,602,399 1,612,956 1,344,130 1,199,079 145,051 10.79% 74.34 (1),(2) Leisure Services 1,074,672 1,165,706 971,421 907,853 63,568 6.54% 77.88 (3) Debt Service 591,400 591,400 492,833 582,306 (89,472) -18.15% 98.46 (3) Interfund Transfers 1,302,581 1,408,081 1,173,401 0 1,173,401 100.00% 0.00 (3) Allocate to Fund Balance* 324,537 324,537 Total General Fund 16,143,248 18,311,145 15,259,288 12,521,105 2,738,182 17.94% 68.38 Fund 101- BUILDING FUND Building & Zoning 845,560 874,959 729,133 713,731 15,402 2.11% 81.57 (1),(2) Allocate to Fund Balance* 0 0 Total Building Fund 845,560 874,959 729,133 713,731 15,402 2.11% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 706,904 42,745 664,159 93.95% 5.04 (2) Projects - Other 369,837 369,837 308,198 208,456 99,741 32.36% 56.36 (3) Interfund Transfers 0 111,030 92,525 0 92,525 100.00% 0.00 Allocate to Fund Balance* Total Capital Improvement Fund: 1,218,122 1,329,152 1,107,627 251,201 856,426 77.32% 18.90 Fund 303 - Capital Projects Fund Public Works 170,000 170,000 141,667 0 141,667 100.00% 0.00 Projects beginning Leisure Services 0 8,000 6,667 8,000 (1,333) -20.00% 0.00 Awaiting parts Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 294,895 302,895 252,413 8,000 244,413 96.83% 2.64 Fund 401- Water Fund Water -Administration 1,346,997 1,474,671 1,228,893 1,110,318 118,575 9.65% 75.29 Water- Production 1,960,184 2,014,949 1,679,124 1,628,571 50,553 3.01% 80.82 Water -Distribution 777,045 780,120 650,100 582,036 68,064 10.47% 74.61 Water -Customer Service 278,405 288,405 240,338 246,771 (6,434) -2.68% 85.56 Renewal & Replacement 2,216,000 2,781,345 2,317,787 597,108 1,720,679 74.24% 21.47 (2) Capital Improvement 10,855,000 10,8SS,000 9,045,833 1,812 9,044,021 99.98% 0.00 (2) Debt Service 494,030 494,030 411,692 386,314 25,377 6.16% 78.20 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 17,927,661 18,688,520 15,573,767 4,552,930 11,020,836 70.77% 24.36 Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 501,643 451,351 50,292 10.03% 74.98 (1),(2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 601,972 601,972 501,643 451,351 50,292 10.03% 74.98 Fund 403 - Stormwater Utility Storm Water Utilities 427,518 522,518 435,432 254,536 180,896 41.54% 48.71 (1),(2) Renewal & Replacement 419,000 667,877 556,564 244,490 312,074 56.07% 36.61 (2),(3) Allocate to Fund Balance* 69,581 69,581 0 0 Total Stormwater Utility: 916,099 1,259,976 1,049,980 499,026 550,954 52.47% 39.61 Fund 605 - Special Law Enforcement Police 99,707 143,893 119,911 76,877 43,034 35.89% 100.00 (2) Total Special Law Enforcement 99,707 143,893 119,911 76,877 43,034 35.89% 100.00 TOTAL EXPENDITURES - ALL FUNDS 38,047,264 41,512,512 34,593,760 19,074,221 15,519,539 44.86% 45.95 Notes: * Not included in Target Budget calculation (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 7/20/23 for the period ended 7/15/23. Due to timing of payroll dates 16 days of personnel expenditures not reflected in July 2023. (2) Not all operating expenditures/expenses recorded for the services of July 2023. Expenditures recorded on a cash basis and adjusted to accrual at year end. Page 89 (3) Timing in expenditures/expenses recording and/or recorded as one time entry at year end. If 250 Agenda Item #7. 11111111111111111111 Millillillill�illillill mmillillillillillillill Millillillillillill Millillillilillillilll gillillillillillill pillillillillilillilll 8111111111111111111 . ............... . . . . . . ...... ... Page 90 of 250 Agenda Item V. 1� W W I� ORzl- Ln I%� O N N M ri N ri M M N ri N 00 M r-1 Ln M 00 O r -I ri N lD 00 Ln N ::I- N Ln ri O L.D M ri W W ri ri N N M Ln N ri O N ri M ri M M 00 lD ri O 't N fV r- ri ri (V N (V O !2 O O N f0 N N O O O O ~ 0 O O N N N N N N N N lO 00 l0 ri ri N 00 00 N � 00 N Ln t Ol M L O 00 M M I� r I N c-I O lD N � r" Ln I� lD \ \ O ci ri r" � � � M � N n Ln N M � ri r-1 N N \ d> LD N N Ln Ln 00 N N M w w c-I r-I M a) N N r-I N N ri N N O O O N N N N 00 N M 00 w N M 00 M co O 00 M 1" ri M 00 O I" M Ln M ri I- -zt N ri M M zj- r-1 O M N-zt O M M N O M O N N c-I N M N O 00 1- c-I M M N O w It 00 rl N ri 00 N N M ri ri N N ri N N N N N N N N N N N O O O N N N M M M 0 0 0 CCN1 -ri Ln M M Ln M O r-1 M O C� � M O � Ln ri ri fV ri N cI c-I . r1N d d d L 3 L 3 L 3 U U U N i O Q OC = w E L C. CL W an !n a- >- bn M m E u Q '� N O ac) Ln Ln +� - c� �O �, c Y o co N Ln Qj : E aJ c0 L W .� �' � C Lo O_ 2 a) � c 0(io to N 'a Q � O � +' _ �O +_ 0_ aJ Q N a) a E a) bA Zl U U c a 0A n o 0 OC E _ �_ a1 a) H Q Ln O L a1 c a) L t — E v c c Ln c O U a) +, �^ n C +-1 a� O (6 +� aJ+� ra U a) Q v Ln M= a v a) c oC } a +� o c I a) g M E O D U N c� N — M E c~c — cB Ln 0 in Er o 0_ Q OC > U Ln Ln Ln Ln G V) C6 •U >_ G f6 •U a) a) �--I U U a--1 a) O U Q L.L. O Q 4- O M \ a) VI a) !n a) VI a) !n �1 U Ln VI a) �"1 c L a) Q) d �--1 L a) C •� cc U \ L- L (/] Q m O r- Ln L > p[ f6 f0 (a f0 L 4_1 cc a) a) — u U `� +� O � +� M Ln I '+, LU a) Ln — U U U 94 O L �_ to CC C W �_ Ln C C i a) 4- U cQ C o U s_ bm cQ Q co u a L +' ca bA a a) a) a1 a) O a) O }�i O QJ O a1 a) a1 C LL U M O 7 O O O O — a Z of U H LL oC U H U O Ei V o_' a LL m> U Z - U V U U of 250 Agenda Item V. m Ln Ln - -zt r1 N l" M rn rl� M :t w r1 M M O M N fVO N It O � N O N 00 :1- 00 r-i fV O fnl 1- ci 00 M N r, N O 00 M M N r� w O N -ct r-1 Mt LO M N M N Ln r-1 r- :t O r-1 Ln Ol Ol c-1 N 00 N N N 00 -1 Ol O O N f0 N \ N 4- \ N ~ O O N N 00 M 0) 1* n n Ln 00 N -1 O -I M N O 00 O N 1- Ln w O M .--I M lD N N N 00 00 �t Itt Ol Ln r-1 00 O O 0 0 1� m r1 rn r 1 N 1A o W r, N N f0 N O O O O N N 00 M M O --1 -tt 00 N -I LO i--I LO LO Ln lzt LO N O LO M w 1--1 1-, L.0 00 NI N M M 00 M M .1 -1 -1 w w M LO 00 Ln M O M 00 M M Ln W M -4 00 -4 -4 eq \ M \ N O N ~ O O N N 1;3- M 00 O N Ln O r-I c-I M N -i lD r1 Ln -1 O Ln Ln -1 00 00 --I O N W N c-1 00 r1 -q O O O a+ a+ d L d L L 3 L U U a Z3 N U En Z5 U c a) � u � � U � � a) LL L L.L. U c 75 v O v o V i fB } c 4+ V) O iru } E V p O � U j ra O O +' ra a) E % U f0 a) L m I--0A O L cO LL 7 O L = — a E N c O f6 V a) N Ln .1 a) O L u M c a) 41 N M L) C V 'O N •� aJ E X U ai W N M f0 p m E ru a 0A U MLU c E L DC u a) cu a) a) Y a 0-E m u > o a f0 L.L. n3 c > Q L th N O \ a) ai VI f6 j ai U v a) f6 fD a) a) .— f0 i (j ai OC aa)) DC E as N aA \ _ cn E a) E 0ai O +� 0_ .a) +, -0 c �, a VI V OD W + Q fH Q Q f6 O a) aj O a) c a M > m c a) E C r L � 1 .O a) • V Q a) 0 ra E� G E c .2 .O . 0 LL. W (n O G a) c ra O > a) c= C b- M C7 E oa) V L O a) > O rl CO O o 7 a Q as N N m V Dc a t s +, fn L H E V ? of 250 Agen as item ;Fr. M M't�t M n N I� O M (V �t M -1 —1 Ln 00 0 ti 0 0 ti lD M M M Cr) r� to N c-1 M lD M M l0 00 lD r1 M -tt M Il N Itt M M 00 00 M M Ln N N rl c-1 00 I:t c-1 c-I :I- N r, W r-I N -tt N 00 c-I o 00 M rl N O00 Ln N lD _� N M N M N o N N ~ ~ o ti N N 0 c-I 00 M 00 N lD O M N M Ln I;t rl N M N 00 Ln dl 00 00 N O N Ln N N lD lD Ln 00 Ln 00 r1 M N Ln M lD M r1 N r1 N c-I Ln N Ln M c-I M N rrq O \ N +M +M+ N N lD O n LD c-1 00 N-zt c-I N N O 01 w W N N -1 M Ln N N w r� N't N w It c-1 It c-1 Ln r, N r1 O M c-1 Ln N 00 M r1 M N Ln c-I c-I Ln M M rI N r, M o `n O O N N o N N o O O N N 00 � O 1-1 O --1 l0 o M N Ln -i -i M N M O r1 O --1 M O N Ln --i O:i- Ln +, o s Ln M s y Ln O O m 00 � a+ +1 c c L i �••� u Q L U L U O U E M pOp C N f6 O vi p v N 0 ut M \ Y 00 ^ H N OC Z E O 06 v\i H — = Q � O '+, 41 L V E L O O r }' v ra in L GJ co n V E v v) 73 a � °� o a, Q v Ln E E U f6 M O = O C > LLJ a--+ U V) 4 J v, 0 U Co U C 6 Q N U v O � C +, 2 O O> LL O� v —_ u 0O O L J M U N +, C (D C Ln Ur O j M (6 7 L ul Ntw LA LL L U L O N °2S h , 0 U v) c0 `. � N In N .� U O +� Q Ln C O N — O = O O U CO tlA C LL L ~ Ln Ln N 00 C10 U 4� +� M Q = O f2 f�C aC0 :� _ O io L 4 Q C C N 0 O Y O 0 D_ Q — hA o to o � W oc O U v oc C� C)�� 0 O D_ a c a o O U M C6 U .a% i O N N � Q- � 2 - >- (y 9 Z Q Z or LL U L}n i c O ;m= w c U - O C a 4 J g a, O EL a) U— 2 Z a O Q O O a w w w a W cn Q of 250 Agenda Item V. N H O I'D LO }i \ LO ^ M ^ r-I Ln N lfl O 00 •--I N ^ O N O H N n O O O O O O O O � 41 N N � 0 n Ln O N I- O O LO c-1 O Ict Ln O O lD N O O Ln Ln Ln O O O Ln 00 Ln O O O O O O c-1 Ln I- LO 00 lD O W Ln O _q r- M N Ln Ln _q _q N Ln M O F� —I Ln 00 Ln MTt N M 1:t O N N Ln N -1 -1 N N _q O � M m N N O N O O 00 O O O O 0 00 O N O O O O O 00 O O O O O O O s LLn Ln c 0 LO U � aJ C aJ U C O ca 9) u a) Y i f6 a 0 c +� o � L v O u at id O C to v O76 i N � co N c a L O p �, L en v O a aJ w ca V, f6 a� c O L = c d i c aJ p w or_ w d U ccN G h0 V1 p p O= u _ u a1 ai aJ r u H Y d '> t L— — O Ln 0 L _ 4-1 � O 1 ca L� v O O � `~ Ln 2 ha — Q aJ f6 V) Q Y o o �, Q °C a > w U c� °' °; L Y °u' a u aa) a a` °; v, a O 3- 0 c J m o u_ r c O Y a) O d Q- O_ c X rra c 0 U H a v�i c ca ^ Ln V +� O Y u V) V) cn cL6 +O—, V L O 7 =h0 p u � � \ � � s � LY> c � am_ U f6 V a) CO (6 U L.L Z Vl f6 i` a� +-` Vl aj V� V) f0 CL M O > Q L �VID V1 (A O_ V) i U (6 Z 7 Ln M e c +�-� L U .� t 7 0 M a) s c o o u x a)ru n N U N (6 O C) fl' +� aJ >- >� fC 0 W O O [6 (a L O Z U aJ w aJ = a a LL w V) 0 > it 2 0 0 � C7 LL U � C7 C7 m w U = — = 4 of 250 Agenda Item V. rl O O O �o Ln OM0 O O O 0 O rl N L rl O .-I M t0 ~ N N O N O O O 00 y� N I� M� � N r l0 l00 O 1D a) 00 Ln N l0 M � In c-I rl rl f,f) 0 lD M M N O N O O O O O O O O O O O O O O O O O N f.f) (D O O 00 f.f) M O O O O O O f.f) f.f) O rl 0 00 1:t cl 0 IZT O lV 00 cl w lz�- M cr M ri N O O ro rn 00 c-1 OM Ln 00 m N N Lncl tri O N O O O O O O O 0 00 O O O O O O O O 0 rl O O 0 In s ri C O E rl o 4 N 00 N (V w Ln C l0 rl rl a L L 3 U C d E a) as Ul O_ D d E U O ru V a L a L fa d a) � U O W Ln 4) t0 N s +, c �n a) O CT a) 41 0 V Q u O O H U Y Y � L U -i OC — C G_ > d Q f6 O > _0 a) VI U to i aJ +� (6 s a) > N > Y LL.I p0 ar +-+ In a) t m a) a) � *' .a-+ a) a) � > c O_ 0 -0 E L1J LLJ O d H 0 L O _ a) U N .O ;� O O •- a) Q ai Y OA a Y > Y U L.L c a) H — a) = Q ca > > U L L O Ln '� > in +1 Vi fn c Ln fa a) fa U ra y 1 Z3 L f6 +� �_ H F t E = � ca C a) I= i O + t U tOLO > Q+ L (n O m � � CL _ f6 H ai f6 a) a) a1 ~ O >- a) Q a) Q Q+ Q U 'U Oa o Y �' c 11 L o M L O a) a o Qa a ` o a� o- O u = � _— 4 Q) O � w ii L a) O M O a) f6 L a = �" f6 O M U o' fn H 11 0 11 H 2 V) m of 11 m 11 w U a 5 of 250 Agenda Item V. o a N 3 O V1 � Vl M f- [V m M N w 1- [V 00 O GO 00 00 Ol l0 O l0 N 00 � l0 .� Ln l0 —i f0 I� M N M I.fl Q ++ \ M lD O N N Ol M r-I I� M O -I N lD l0 N O Ql ++ M M Lfl \ a O �"� M c I c I l0 00 -q --I -q N c I Q O 00 ~ O rl EA O N M l0 l0 O M O 00 M N \ .D m ui O r1 O 1-, ul t tD ul N I- O 'T M O O c-1 N O N N N n ul r, 1� ^ N CLr)4 (� lD ++ Q O M N O n c-1 L/1 M m M Ql 00 ci ci -, `"I D1 O 1-1 N N 1-1 ++ Q O N a � M 00 M oMa 00 E N C 0 N O u O M N M I� Ql r� N M 00 O O N O 00 w c-I M M 00 � w 00N f0 N p) c-I N c I Q o a, \ N l0 � 00 O O I� � N � I l0 r- �� r I M Cr) l0 I� c-1 N N un Ln Z GO Ol \ Q M fV 1-1 00 M rl I Q C H Q H (� 0 N O 0.0 O 00 O 3 00 J N 0) r- O O 00 m +' M lD lD O O 00 O M O l0 O t0 t0 c I N O M I� M M c I ci � 3 � L 4 U Q � U t c O E � 4 N i EO N 3 v v Q a) Ln Y O a u aJ 3 N > v C O aJ C In -Q ) Ln L IE to N aJ LA E VI Q O U a) NE E L a-•+ 7 (D O N f0� aJ cr 0-+ > O VI Qj � a1 a) a1 aJ E U a) — CiA U, a) L I L u v1 C rn L N (0 c ,� 'L O O 'i N _0 Q E E 'O _ Q L Cl z >` O ra O O �..) L L +� L QJ � Q or L ._ W M GA O O N a) O Y (./) U7 it VI .� a1 N to H H u- a) W 0 r0 C O � �, a--� C v W a--+ C 0A c6 Q C L (O cn of �n d 'n W � C w (6 0 O Z, S aJ (j. C •ccO C .L U I '0 'ro C U C�C G O .a1 i v i w i a1 O_ U Y N v +' L O 0A J N U +, in � .m +� O (6 L G N c� O Dc a a� a, v M oo ai a, Q 'W -0 � Q o 0 0 O o c �' O +� Q) a1 c [6 �° ai o aj —i C Ln a� aj o a oo L aaa�a-i��=a>m L L L (0 }, }.r V a--1 V O Ln00w r-I > wa L 5 of 250 Agenda Item V. r-1 N N N O M M -1 Ln M p Q O 00 " Ln M Q Q Q Q Q Q Q Q 1 c-I M 00 M ^ M ^ O `� M M 00 a -I \ 00 O 00 \ \ \ \ \ \ \ \ r'I c-I M N ^ (n Z Z Z Z Z Z Z z N N O N M M N O N I� V) 00 M M Ln 00) V) LO Ln M N M � ^ Ln N N O 1-, � Ln O tD tD 00 M LD .-I MLn -1 I 1� M 00 00 -i M M N V1 V1 Ol a --I M i--1 1-1 1-1 N V/ Vl M Ln V1 lD lD M c-I ^ c-I I� Ln In Ln N c I N c I Ln Ln p O N N � M � N Ln 41 LD N 00 M Ln M M r- N N O M --1 Ln M M ko N Ln lD N lfl N i--I r-I n M 00 A tD M I� N V1 N N I Ln 00 N M O 00 M � NLLH i--I r-I N 1-1 N -i M M M ^ � -q N O O rN 00 N cM-I Vl N N c-I N M O N O N 1n O -1 lD 00 r 01 dl Ln I� N Ql O O r l0 O 00 00 M M M rl 3 Ln L n 00 Ln I M O lD O N N M M L '""1 c-I rl N M Ol r, Ln � rn M N -1 c-I In n N Ln rl N a-.1 E U aJ E C E O U E a1 L a1 ai N Cfu a1 L Q n Q L a1 Y 0 + O a1 4-1= Ln a1 Y N = U 4-1 O ai E a O O Y L O Q a) Y O N -0a� 4-1\ M 4 : V) % O N +�- coo � V) v v a1 — ca aJ 2 +J O +.1 c O Ln O .O C ate-' .Q Q 0 H Q V ai � 0 2 N O Q O (O co U E V)N V) v O c c U M n s4 �6 a) O u U f9 O != j � bA C U O 1 °O V !E wa)CL vQ ' V O 4 z V) 0 v3ca a1 c E Ln L E =5 aJ 00 C *' b0 Qn -O L (n N C L In C Ln L C O U O M M v O " N M a1 U v DC C CQC C C°C� C > Ln Q- N U � Ul O C� C � U O O V L >� � O .� Ul i � a1 Q U a1 °- C `-' N N -° O V) 7 4 ° U- O L S ai t O O a1 E 3 Y Q L 4- C Ln N N U Ln Ln N Ln a1 -- M c w � M a1 b0 E `� a-- - O 4. O — a-�1 C O a1 N n C a a1 aj U DJ ate-+ L L O 0 f0 O +, n Ln ZM 4— O Ln O +, C a1 n U a) ° O O O f6 G v) O O c6 Li a N p UO d v E Q Q d N a1 a + N cLn L c q0 VV) Ln � O. U > 0 �6 LA tb C C cC L O G Y O b0 a1 CC O M f6 a-.1 ° ° 0 i < O Ln Q) O U a1 f6 Ln •Ln ff6 a--1 a'' tM (n U U C> Q O U Q > Q Ll L� Y ° ° L L W �--+ L C !n VI � w ° N C N O' a1 Ln C p �1 C 4D a) a1 c — c d (B +-' __ U i 4. O Q (0 bA L - U a1 p[ f6 (6 a) 'L -0 a1 U a) M a1 b0 Q a1 M bA (6 Ln a1 41 C L Q O a L c� c a1 o a1 v — Q c ra ,U ra v o a1 c 7 Ln _0 L J m C U a1 a1 4 - .0 U U- D_ d — E +J — C-' U . bD O L a1 L bD 7 W a1 w b0 ° 3 f6 O Ln Q- O O Q a o- Q Q z M c1 7 of 250 Agenda Item V. a a a a a a a a a a a a \ \ \ \ \ \ \ \ \ \ \ \ Ln N Ln ::I- Z Z Z Z Z Z Z Z Z Z Z Z Q M Q Q O 1- N l0 M 00 z C 00 lD z N z M Q1 N 0) l0 't tO N a) 00 Lr) 6l Ln N M I� N. 1 '� M Ln M M rN Q cn o Q Q ^ 1, M -i M M't -A M nj Z l0 (V fV Z w Z N r1 cV N N M Q Q Q\ Q M O-;t N -1 O 1-1 O O O Z Z Z Z Z N Q) E _ C 4: O a1 O 3 O � C O N Q] ro Y Ln C O ai L O ai Q) > N O 4� C Q) o v � LnE Qj Ln Qj V L C z � O 0 Q Z V >- a, 4-1 Q, v o 0 LLro > Ln v O Q) Ll L ro 4-1ai X C7 O Q) C O +� Ln C QQJ E : \ Y(U L � co C N _ +1 L O O Q a� L U 3 NOD Z U L� O— O Q Q Oz Ln 0L Q d N �' -0 Q C: C � 'L ai _ i- } ( U L QJ L 4-1 — f6 O y# O Y _. o n' 11 E: � nn O ,. V1 L �. C �"� � ( Ln L ) v 3 v C N C 3 Ln C aj +n `0 L Q J I Ln a--� ._ O 4) E �. H Q# O bA ra O •f0 �j n O ai �� n L Q O >, 0 m (B (n �' \ -C qA Q) -0 Cl. Q) to v O Q a--� O O �� C O +-� O Q) Y O n a) n N O lB 4� V) — to 2 C > O LL. C W 0_ L 'N C i (SS z C C 0 Ln !n Vf 0 () OC d L J O 0) � Vl Q) �� L a1 b1J S Q1 a) Q) Q) to N w fl u f6 cc nA O N N C Ln C vi C O C O C O C O Cc o m m u u u u X LL w*t v a) z L o a) v 3 a� v a� v a U H 0 to 00 w w w w Page 98 of 250 Agenda Item V. oLO -F, +� _ O ai U Q ra p N t Ln 0O � Lori a) M� U ro C O a) O N Ln 61 M M _ �..� aJ +' -C 0 0 O_ d CO Q" O � Q- ;� U N N v) ,} L � 41 O aC+ 4 , a) W O ?� 6 N > > a) N L a1 C O cli O O_ -0C L W L U 1e C Y 0_ C LO in E O C O c p L 4J _ N Oa r6 1 oo N Ln � .... M � 0 � N U Q ut Q a) U C a1 a) _0 Q N M * 0) ^ N 0 .t LDD l.0 M � O_ O O a) a) C L O N_ N -- N cy N U U U a) ai a1 Q> O p U N ut C L1 C �a �V) 0 ��Lo N �Q*E M W ca C— OA — O +� > O L O M 0a W L a-=� a) L a) L v Q O ru v O O o> o C rn w _ L bA 4— Q d a) C N rn Ln t0 rl O Q) V) ) OA L a) U _C_ N 0) rq M M Ln Ln 4 Ln S V L 7 = rO chi) U— N 0) U N `1 N M N M . -I .0 CO l0 Lil O O ut (%I V) 7 M M - a) a) L N N -6 'a L E N N N W a) a) O N O N CD 3 0 N Z N N N n a) .� N n H N � (a U +, U OD p O V) N (IJ a--+ C •aJ C6 4-1d oC 'v CO O M 'L } U rn s U o W C O vi a) U vi Q E a) C w N O O O cn L aJ ut w M N 2 Q > V) U asC O O U O U U M N � 50 ` �"'� LLr) U 0 O i G M .— Q= Ul a) a+ O .� r-I O N N Lr'f O OO Co >C O O > � > 06 L aC1 W + O O U C aJ a) > 3: a E M • a) 0 OO C al i d >i 4--+ v C `� Y vi -p a1 � �O 3 W- N Ln O V) N C p L i C= tz L O U in 4� �c — rO 4— a) O rO C O O O M U U +� Q �+ ?j L O_ O c [n C >i Q a) m u a) L a) + UOOAQ vaitE a1 + -O aO U U c i Q —a 7 O) v) )C M L - E a)va) vc) O O = +� L aJ U u m p C (� aJ a) p C ut to +-+ � v a) �_ o2S Ln a a) H U ru O a--� nn c a) C r6 a) O in O Q O O W ?� M�� U� Op L— N N N D: Ln O U V) a) E V1 (6 M O i O OU = 3 W >j •O t w ra � L ra L N u J �, O u .� c� a �, o w 3 N '> w C vi a) E >- p tv a1 D d W C.J LU4nJ O ra) Q C v+i ty Z - a) � p C `.� C > O 4 V)Z L ±, E �O N M Osa) QrO4-I_-C OC +V �p O 7 an O (11 a) � b v� a) U Q M c O O N bA c M CC G M N\ M Q W V +>+ C u (0 Oz C V 't 4J OZ U O2 OA rB CO Q L 0- L t U aJ Z r6 N L -0 +j (OLA -6— V a)Q M Cp C C > 7Kd L Z U w ro-o +2 4-U CU ap W -6 a) r6 i m -� O_ L 3 a) M a) vOi N Q a) N a) ro ra v O Q N ro c L rn a C O v) +� z C N N N a, CC f_ L C _ UtLn O O +n Ou LL -(3 C O aJ ro u a ra E C v) a) w c C7 V) = v a) Q o c U in Li- > v o o U z- O W o vI Q C 'L i O O L a) Q '+� a) 0� L 1 Ln -6 +� Ln (� 0 vi rO L O Z j +, L > ru d N O Y ro a) �= U ai O -0 E O >� E LL �` a G L L O p �_ Z +i M Z � N c O _ L 0 O a--+ > Z O (a a) L U rT3 3 L �, ,.' c +� >. O +� a) i O E Z ai > .O n O +� N c v U v v u OC O C OA O cc m f6 p.. a) a) 0- w~ O C CO U C O v m S= ro +� z in v � v �� C N> m 01 i s U o U 3 a) Z Q i L p '} W d -O +� Q O U v v c ° Q Z= - +� O to �' (B N 1 a) (O O_ L r6 C J J .� in- N c oC (5 U N X w N v) U ,E Y� N LA c m (a < EC :U L U CL L L 0 Q L V) Y Tryo el LU 3 ai L U {/) ~ 'U U L Qj +� G •5 + +� L 4t Ln n> +� ro Q W ro p C M a) Nf O O p C L a) p [6 L d ro L C a) N O 0 E r6 N U tp u v= Q 2 u u> rn M M o c) a 0 O cn J cr w 2 � UO Lu > —Oj n )9 of 250 Agenda Item V. � C7 C7 L � M M LO C f0 v N LL v N C 00 N O 0 OV L N 0 N Ln fV N N U � N } VI 4J LL N l0 I� U N N F� r- c�c G •C ,q O w M l0 O N O c N 00 L) U G M } N N c-I ^ � 1 r-I N Lrf } M 00 L 1 (y m 01 N l0 O � � N y ki V c c CO CO CY) 00 Ln „ u, 4, rn Ln d iJ 00 L 3 L 3 U U U C 7 O U O L M p U L 2 Y O C N Q CO O o V nA O1 0 � o — L v Vf a E - a, L , o E > a)L is p of O `) L -W U o c 0 v N � E i v� V p } O 6 an 0 u U C O m ° 0 a uru o _� C: Z o L C * = w i a L • E Y ate+ X i 41 > C 2i J E N Q E Z5 E X ru E 7 O N C O 7 O CL a 7E 7 C M w/ u O V v OA O L O 0- 0 v v Ln VI 4.1 v O a Page 100 of 250