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Home My WebLink AboutDocumentation_Regular_Tab 12_9/14/2023Agenda Item #12. Regular Council STAFF MEMO Meeting: Regular Council - Sep 14 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Monthly Report through August 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 (100%), 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%. Sales/use taxes are above budget target for ten months collections due to Insurance premium tax fire and police collected in full and 16% higher than budgeted. 4. Intergovernmental revenues (107%) 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 ten months collections due to the half -cent sales tax revenue increase by 24% collection/distribution and revenue municipal sharing increase by 31 %. 5. Revenues (Budgetary comparison) recorded in the General fund represents 98% of budgeted due to the distribution nature of Ad valorem taxes collected at 101 %, representing 60% of overall General fund revenues at 8/31/2023. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 77% of budgeted, which is below target budgeted due to the fact that not all the expenditures recorded for the services provided up to 8/31/23 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 149 of 675 Agenda Item #12. 8. Expenditures (Prior year comparison) all funds decreased by $447 thousands (2%) 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 ❑ N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑ N/A COMMENTS/EXPLANATION ON SELECTIONNA Aug 2023 v2 August 2023 Managers Report.ADA (1) August 2023 Grant Budget Worksheet Page 150 of 675 (�/�3� 2„3ILCtIII aY rf� BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 08/31/2023 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 1,085,556.03 8, 638, 858.72 1,473,979.00 0.00 7,447.30 60,161.99 172,859.82 0.00 0.00 11,438,862.86 (33,858.66) 387,041.30 0.00 0.00 1,437.81 1,229,898.89 0.00 0.00 0.00 1,584,519.34 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 1,842,464.42 0.00 9,854,343.52 11,438,862.86 Page 151 of 675 (�/,3� 2„3ILCtIII aY rf� BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 08/31/2023 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 134,451.71 683,953.72 28.63 120.36 8,163.04 826,717.46 (1,348.79) (61,772.01) 5,984.71 (57,136.09) 0.00 10,303.06 832,828.08 29,399.00 0.00 872,530.14 872,530.14 11,323.41 883,853.55 826,717.46 Page: 2/8 Page 152 of 675 (�/,3� 2„3ILCtIII aY rf� BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 08/31/2023 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 46,818.89 607,704.93 0.00 0.00 0.00 654,523.82 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 (258,087.77) 654,523.82 654,523.82 Page: 3/8 Page 153 of 675 (�/,3� 2„3ILCtIII aY rf� BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 08/31/2023 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 42,167.13 30,646.06 0.00 0.00 0.00 72,813.19 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 (63,564.93) 72,813.19 72,813.19 Page: 4/8 Page 154 of 675 g8/�3�(,2�12„3 �LCtIII 12� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 11G�1��L�11acan G LC fF 1L Period Ending 08/31/2023 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 785,290.60 Investments 7,817,268.86 Accounts Receivable 521,536.15 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 5,280.00 Inventories 225,729.44 Prepaids 38,450.22 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 26,426,698.85 *** Liabilities *** Accounts Payable (8,916.10) Accrued liabilities (298,064.43) 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 40,595.00 Noncurrent liabilities 1,952,563.99 Other Long Term Liabilities 494,807.03 Def Inflows of Resources 891,769.00 Total Liabilities 3,479,854.06 *** 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 1,550,769.80 Ending Fund Balance 22,946,844.79 Total Liabilities And Fund Balance 26,426,698.85 Page 155 of 675 g8/�3�(,2�12„3 �LCtIII 12� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 11G�1��L�11acan G LC fF 1L Period Ending 08/31/2023 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 60,995.81 Investments 81,862.24 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 142,858.05 *** 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 70,215.22 Ending Fund Balance 142,858.05 Total Liabilities And Fund Balance 142,858.05 Page 156 of 675 g8/�3�(,2�12„3 �LCtIII 12� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 11G�1��L�11acan G LC fF 1L Period Ending 08/31/2023 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents (13,359.44) Investments 0.00 Accounts Receivable 2,998.00 Due from Other Funds 0.00 Inventories 754.81 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 1,995,864.66 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities (19,379.72) 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 39,346.69 *** 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 8,469.73 Ending Fund Balance 1,956,517.97 Total Liabilities And Fund Balance 1,995,864.66 Page 157 of 675 (�/,3� 2„3ILCtIII aY rf� BALANCE SHEET FOR VILLAGE OF TEQUESTA acan Period Ending 08/31/2023 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 110,796.60 174,668.38 0.00 0.00 3,584.52 289,049.50 0.00 0.00 0.00 8,540.61 80,795.97 44,186.00 0.00 133,522.58 133,522.58 155,526.92 289,049.50 289,049.50 Page: 8/8 Page 158 of 675 Agenda Item #12. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 8/31/2023 Cash Investments Total General Fund #001 $ 1,085,556 $ 8,638,859 $ 9,724,415 Building Fund #101 134,452 683,954 818,405 Capital Improvement Fund #301 46,819 607,705 654,524 Capital Projects Fund #303 42,167 30,646 72,813 Water Utility #401 785,291 7,817,269 8,602,559 Refuse & Recycling #402 60,996 81,862 142,858 Stormwater #403 (13,359) * - (13,359) Special Law Enforcement #605 110,797 174,668 285,465 Total Cash and Investments $ 2,252,717 $ 18,034,963 $ 20,287,680 *Interfund transfer pending Page 159 of 675 VILLAGE OF TEQUESTA �nda Item #12. 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 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 9,537,200 1,276,263 15.45% Increase in property value, ins.prem tax received earlier 1,524,162 1,984,229 460,066 30.18% Infrastructure, electricity tax, ins.pem.tax increase 415,003 487,600 72,597 17.49% Electric franchise fees increase 1,860 6,710 4,850 260.75% Rental permits implemented in FY 23 1,586,685 49,047 (1,537,638) -96.91% Differs from year to year, ARPA grant in FY 2022 513 64,225 63,712 100.00% Differs from year to year 912,871 961,082 48,211 5.28% 1/2 cent sales tax increase 420,720 185,497 (235,223) -55.91% Land development fees decrease 784,980 791,151 6,171 0.79% 234,311 239,266 4,955 2.11% Cash basis lease revenue recording for FY 2023 3,350 18,811 15,461 461.53% Tequesta Fest and other events donations 3,360 25,029 21,669 644.97% Litigation settlements, differs from year to year 1,192,708 1,018,460 (174,247) -14.61% EMS revenue recorded on cash basis for FY 2023 14,548 10,271 (4,278) -29.40% Code enforcement fees 9,602 2,615 (6,987) -72.77% Differs from year to year based on the projects 12,102 8,675 (3,427) -28.32% Differs from year to year 13,131 103,453 90,323 687.88% Recreation fees increase due to open facility/programs 3,566 336,327 332,762 9332.38% Active investing and rate increases 972 42,963 41,991 4320.06% Trade in fire equipment and sale of assets 15,395,380 15,872,611 47 7, 231 3.10 % Fund 101- BUILDING FUND Licenses & Permits 655,350 783,968 128,618 19.63% Varies year to year based upon activity/projects 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 3,640 24,117 20,476 562.51% Active investing and rate increases Total Building Fund 664,146 809,994 145,848 21.96% Fund 301- Capital Improvement Fund Unrestricted Investment Earning 87 22,705 22,618 25952.78% Active investing and rate increases Total Capital Improvement Fund 87 22,705 22,618 25952.78% 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 Transfers In Total Stormwater Utility: Fund 605 - Special Law Enforcement Forfeitures Unrestricted Investment Earning Total Special Law Enforcement I TOTAL REVENUES - ALL FUNDS are Tor alTTerences 1,068 646 (422)-39.49% 1,068 646 (422)-39.49% 35,186 36,052 867 2.46% 563 1,250 688 122.22% (15,494) 202,364 217,858 1406.10% Active investing and rate increases 108,862 148,223 39,361 36.16% Capital connect fees 5,634,487 6,184,977 550,490 9.77% Fees and usage increase 5,763,603 6,572,867 809,264 14.04% 4,273 0 (4,273) -100.00% SWA shared revenues distributions 142 2,217 2,076 1464.26% Active investing and rate increases 500,129 569,389 69,260 13.85% FY 2023 13.5% rate increase due to inflation 504,544 571,606 67,062 13.29% 0 14,385 14,385 100.00% Differs from year to year 62 1,406 1,344 2175.76% Active investing and rate increases 0 7,375 7,375 100.00% Sale of assets 487,427 512,517 25,090 5.15% 188,565 0 (188,565) -100.00% Timing in recording 676,054 535,683 (140,371) -20.76% 94,055 230,316 136,261 144.87% Differs from year to year 597 3,950 3,352 561.10% Active investing and rate increases 94,652 234,266 139,614 147.50% 23,099,535 24,620,378 1,520,843 6.58% ana amounts over Page 160 of 675 Agenda Item #12. VILLAGE OF TEQUESTA EXPENDITURE REPORT - CASH BASIS, UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 8/31/2022 8/31/2023 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001- GENERAL FUND Council 62,486 48,714 (13,771) -22.04% Computer system maint exp decrease Manager 271,308 288,056 16,748 6.17% Human Resources 329,068 350,617 21,550 6.55% Village Clerk 292,626 344,651 52,025 17.78% Increase in election expense and reg.salaries Finance 613,648 675,325 61,677 10.05% Reg.salaries due to staff turnover and increases Legal 131,936 151,166 19,230 14.58% Differs from year to year based upon service needs Comprehensive Planning 175,561 232,151 56,590 32.23% Other contractual Svcs increase General Government 221,076 197,655 (23,421) -10.59% Paradise park lease termination, other contr.svcs.&events IT 394,249 429,228 34,979 8.87% Police Department 3,007,707 3,258,668 250,962 8.34% Code Compliance 98,072 66,246 (31,826) -32.45% Reg., part time salaries and legal svcs decrease Fire Control 3,478,878 5,079,477 1,600,600 46.01% Fire truck purchase $1.11V, reg.salaries, pens.contrib-timing Public Works 1,220,791 1,338,629 117,838 9.65% Leisure Services 707,231 982,784 275,553 38.96% Reg & part time salaries, spec) events, contr svcs increases Debt Service 842,543 586,778 (255,765) -30.36% 2002 Note was paid in full Interfund Transfers 188,565 0 (188,565) -100.00% FY 2023 not recorded yet Total General Fund 12,035,743 14,030,147 1,994,403 16.57% Fund 101- BUILDING FUND Building Department 665,035 798,671 133,636 20.09% Regulars salaries, ins, vehicles purchase (54K) Total Building Fund 665,035 798,671 133,636 20.09% Fund 301- Capital Improvement Fund Public Works 247,013 72,337 (174,677) -70.72% 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: 247,013 280,793 33,780 13.68% Fund 303 - Capital Projects Fund Public Works 255,000 56,211 (198,789) -77.96% Roads repair and maintenance Recreation Center 2,159,803 8,000 (2,151,803) -99.63% Recreation Center proj substantially completed FY 22 Total Capital Projects Fund: 2,414,803 64,211 (2,350,592) -97.34% Fund 401- Water Fund Water -Administration 1,258,506 1,206,821 (51,685) -4.11% Water - Production 1,609,823 1,811,492 201,669 12.53% Reg.salaries, utility srvs, chemicals increase Water -Distribution 631,684 642,321 10,637 1.68% Water -Customer Service 232,648 274,738 42,090 18.09% Health insurance, other misc charges, fees & charges Renewal & Replacement 1,120,613 643,663 (476,950) -42.56% Differs from year to year based upon projects Capital Improvements 0 17,073 17,073 100.00% Differs from year to year based upon projects Debt Service 424,068 425,989 1,921 0.45% Total Water Fund: 5,277,342 5,022,097 (255,245) -4.84% Fund 402 - Refuse & Recycling Refuse and Recycling 441,679 501,391 59,712 13.52% FY 2023 13.5% rate increase due to inflation Total Refuse & Recycling: 441,679 501,391 59,712 13.52% Fund 403 - Stormwater Utility Storm Water Utilities 337,818 282,723 (55,095) -16.31% Pension expense, timing in recording; ins, drainage maint Renewal & Replacement 220,708 244,490 23,783 10.78% Differs from year to year based upon projects, timing Total Stormwater Utility: 558,526 527,213 (31,313) -5.61% Fund 605 - Special Law Enforcement Police 109,750 78,739 (31,011) -28.26% Differs from year to year based upon needs Total Special Law Enforcement: 109,750 78,739 (31,011) -28.26% TOTAL EXPENDITURES - ALL FUNDS 21,749,890 21,303,261 (446,629) -2.05% NOTES are for differences grater than 10% and amounts over $1,000. Page 161 of 675 Benda Item #12. THE VILLAGE OFTEQUESTA REVENUE REPORT - CASH BASIS, UNAUDITED FY 2023 FY 2023 91.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2023 VARIANCE VARIANCE USED NOTES Fund 001- GENERAL FUND General Property Taxes 9,401,670 9,401,670 8,618,198 Sales & Use Taxes 1,979,760 1,979,760 1,814,780 Franchise fees - gross receipt 484,710 484,710 444,318 Licenses & Permits 1,000 1,000 917 Indirect Costs 863,074 863,074 791,151 Grants Federal 23,900 23,900 21,908 Grants - State 51,000 51,000 46,750 Intergovernmental Revenue 903,855 903,855 828,534 Grants and Contributions - Local 12,000 12,000 11,000 Chgs for Services - Gen Gov 206,633 206,633 189,414 Chgs for Services - Public Safety 1,329,753 1,329,753 1,218,940 Charges for Services - Recr. 61,000 61,000 55,917 Fines & Forfeitures 18,877 18,877 17,304 Unrestricted Investment Earning 110,488 136,788 125,389 Rents & Royalties 264,262 264,262 242,240 Impact Fees 6,926 6,926 6,349 Contributions & Donations 3,850 3,850 3,529 Miscellaneous Revenues 13,699 13,699 12,557 Other Financing Sources 21,791 21,791 19,975 Appropriate Fund Balance 385,000 490,500 0 Total General Fund 16,143,248 16,275,048 14,469,169 Fund 101- BUILDING FUND Licenses & Permits 604,115 604,115 553,772 Chgs for Sery - Gen Gov 0 0 0 Unrestricted Investment Earning 3,000 3,000 2,750 Appropriate Fund Balance 238,445 238,445 0 Total Building Fund 845,560 845,560 556,522 Fund 301- Capital Improvement Fund Unrestricted Investment Earn 0 0 0 Transfers In 707,686 707,686 648,712 Appropriate Fund Balance 510,436 621,466 0 Total Capital Improvement Fund: 1,218,122 1,329,152 648,712 Fund 303 - Capital Projects Fund Unrestricted Investment Earning 0 0 0 Transfers In 294,895 294,895 270,320 Appropriate Fund Balance 0 Total Capital Projects Fund: 294,895 294,895 270,320 Fund 401- Water Fund Charges for Services 6,538,611 6,643,561 6,089,931 Fines & Forfeitures 0 0 0 Unrestricted Investment Earn 75,000 110,750 101,521 Miscellaneous Revenues 39,950 39,950 36,621 Other Financing Sources (icl.loan) 10,891,758 10,891,758 9,984,112 Appropriate Fund Balance 382,342 435,592 0 Total Capital Projects Fund: 17,927,661 18,121,611 16,212,184 Fund 402 - Refuse & Recycling Charges for Services 572,366 572,366 524,669 Unrestricted Investment Earn 500 500 458 Appropriate Fund Balance 29,106 29,106 0 Total Refuse & Recycling: 601,972 601,972 525,127 Fund 403 - Stormwater Utility Grants & Contributions 95,000 95,000 87,083 Charges for Services 519,571 519,571 476,273 Unrestricted Investment Earn 1,528 1,528 1,401 Other Financing Sources 0 0 0 Transfers In 300,000 516,530 473,486 Appropriate Fund Balance 0 0 0 Total Stormwater Utility: 916,099 1,132,629 1,038,243 Fund 605 - Special Law Enforcement Forfeitures 63,700 63,700 58,392 Unrestricted Investment Earn 0 0 0 Appropriate Fund Balance 36,007 36,007 33,006 Total Special Law Enforcement 99,707 99,707 91,398 TOTAL REVENUES - ALL FUNDS 38,047,264 38,700,574 33,811,676 9,537,200 919,002 10.66% 101.44 Historically, 91% receipted by the end of Feb State revs two month behind, record- cash basis, ins prem 1,984,229 169,449 9.34% 100.23 received as one distrib at FVF ($2851 ) 487,600 43,283 9.74% 100.60 6,710 5,793 632.00% 671.00 Rental permits implemented in FY 23 791,151 0 0.00% 91.67 49,047 27,138 123.87% 205.22 Differ from year to year, timing of collection 64,225 17,475 37.38% 125.93 Differ from year to year, timing of collection 961,082 132,548 16.00% 106.33 State revenues one/two month behind, increase in rev. 8,675 (2,325) -21.14% 72.29 Differ from year to year 185,497 (3,916) -2.07% 89.77 1,018,460 (200,480) -16.45% 76.59 EMS fees - cash basis 103,453 47,537 85.01% 169.60 Teq rest and rec programs revenue increase 10,271 (7,033) -40.65% 54.41 Code enf fees decreased due to employee resignation. 336,327 210,938 168.23% 245.87 Active investing and rate increases 239,266 (2,974) -1.23% 90.54 Timing in revenue recording, cash basis 2,615 (3,734) -58.81% 37.75 Differ from year to year depending on projects/permits 18,811 15,282 433.02% 488.61 Tequesta rest and other events donations 25,029 12,472 99.32% 182.71 Litigation settlements 42,963 22,988 115.08% 197.16 Trade in fire equipment, sale of assets 611 1.403.442 9.70% 97.53 783,968 230,196 41.57% 129.77 varies year to year based upon activity/projects 1,909 1,909 100.00% 100.00 Varies year to year based upon activity/projects 24,117 21,367 776.97% 803.89 Active investing and rate increases 0 809.994 253.472 45.55% 95.79 22,705 22,705 100.00% 100.00 Active investing and rate increases 0 (648,712)-100.00% 0.00 FY 2023 not recorded, transfers recorded at year end 22,705 (626,007)-96.50% 1.71 646 646 100.00% 100.00 0 (270,320)-100.00% 0.00 1 FY 2023 not recorded, transfers recorded at year end 646 (269,674)-99.76% 0.00 6,184,977 95,046 1.56% 93.10 1,250 1,250 100.00% 100.00 202,364 100,843 99.33% 182.72 Active investing and rate increases 36,052 (568) -1.55% 90.24 148,223 (9,835,889) -98.52% 1.36 Loan proceeds recorded when received 0 6,572,867 (9,639,317)-59.46% 36.27 569,389 44,720 8.52% 99.48 Historically, 91% receipted by the end of Feb 2,217 1,759 383.82% 443.50 571.606 46.479 8.85% 94.96 14,385 (72,698) -83.48% 15.14 Timing in revenue recording 512,517 36,244 7.61% 98.64 Historically, 91% receipted by the end of Feb 1,406 5 0.35% 91.98 7,375 7,375 100.00% 100.00 sale of assets 0 (473,486) -100.00% 100.00 FY 2023 not recorded, transfers recorded at year end 535,683 (502,561)-48.40% 47.30 230,316 171,924 294.43% 361.56 Differ from year to year, timing of collection 3,950 3,950 100.00% 0.00 Active investing and rate increases 0.00 234,266 142,868 156.31% 0.00 24,620,378 (9,191,298)-27.18% 63.62 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 91.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT % BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2023 VARIANCE VARIANCE USED Fund 001- General Fund Council 80,832 80,832 74,096 48,714 25,382 34.25% 60.27 (1),(2) Manager 318,325 318,325 291,798 288,056 3,742 1.28% 90.49 (1),(2) Human Resources 409,148 414,448 379,911 350,617 29,293 7.71% 84.60 (1),(2) Village Clerk 415,815 415,815 381,164 344,651 36,513 9.58% 82.89 (1),(2) Finance 755,922 755,922 692,929 675,325 17,604 2.54% 89.34 Legal 180,000 180,000 165,000 151,166 13,834 8.38% 83.98 (1),(2) Comprehensive Planning 229,540 247,315 226,705 232,151 (5,446) -2.40% 93.87 (1),(2) General Government 232,565 232,565 213,185 197,655 15,530 7.28% 84.99(1),(2) IT 480,271 480,271 440,248 429,228 11,020 2.50% 89.37 (3) Police Department 3,509,439 3,556,382 3,260,017 3,258,668 1,349 0.04% 91.63 (1),(2) Code Compliance 104,789 104,789 96,057 66,246 29,811 31.03% 63.22 (1),(2) Fire Control 4,531,013 6,421,802 5,886,652 5,079,477 807,174 13.71% 79.10 (1),(2) Public Works 1,602,399 1,612,956 1,478,543 1,338,629 139,914 9.46% 82.99(1),(2) Leisure Services 1,074,672 1,165,706 1,068,563 982,784 85,779 8.03% 84.31 (3) Debt Service 591,400 591,400 542,117 586,778 (44,662) -8.24% 99.22 (3) Interfund Transfers 1,302,581 1,408,081 1,290,741 0 1,290,741 100.00% 0.00 (3) Allocate to Fund Balance* 324,537 324,537 Total General Fund 16,143,248 18,311,145 16,785,216 14,030,147 2,755,070 16.41% 76.62 Fund 101- BUILDING FUND Building & Zoning 845,560 874,959 802,046 798,671 3,375 0.42% 91.28 (1),(2) Allocate to Fund Balance* 0 0 Total Building Fund 845,560 874,959 802,046 798,671 3,375 0.42% Fund 301- Capital Improvement Fund Public Works 848,285 848,285 777,595 72,337 705,258 90.70% 8.53 (2) Projects - Other 369,837 369,837 339,017 208,456 130,561 38.51% 56.36 (3) Interfund Transfers 0 111,030 101,778 0 101,778 100.00% 0.00 Allocate to Fund Balance* Total Capital Improvement Fund: 1,218,122 1,329,152 1,218,389 280,793 937,597 76.95% 21.13 Fund 303 - Capital Projects Fund Public Works 170,000 170,000 155,833 56,211 99,622 63.93% 33.07 Projects beginning Leisure Services 0 8,000 7,333 8,000 (667) -9.09% 0.00 Awaiting parts Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 294,895 302,895 277,654 64,211 213,443 76.87% 21.20 Fund 401- Water Fund Water -Administration 1,346,997 1,474,671 1,351,782 1,206,821 144,961 10.72% 81.84 Water- Production 1,960,184 2,014,949 1,847,037 1,811,492 35,545 1.92% 89.90 Water -Distribution 777,045 780,120 715,110 642,321 72,789 10.18% 82.34 Water -Customer Service 278,405 288,405 264,371 274,738 (10,366) -3.92% 95.26 Renewal & Replacement 2,216,000 2,781,345 2,549,566 643,663 1,905,903 74.75% 23.14 (2) Capital Improvement 10,855,000 10,855,000 9,950,417 17,073 9,933,344 99.83% 0.00 (2) Debt Service 494,030 494,030 452,861 425,989 26,872 5.93% 86.23 Other Nonoperating 0 0 0 0 0.00% 0.00 Total Capital Projects Fund: 17,927,661 18,688,520 17,131,143 5,022,097 12,109,046 70.68% 26.87 Fund 402 - Refuse & Recycling Refuse and Recycling 601,972 601,972 551,808 501,391 50,417 9.14% 83.29 (1),(2) Other Nonoperating 0 0 0 0 0 0.00% 0.00 Total Refuse & Recycling: 601,972 601,972 551,808 501,391 50,417 9.14% 83.29 Fund 403 - Stormwater Utility Storm Water Utilities 427,518 522,518 478,975 282,723 196,252 40.97% 54.11 (1),(2) Renewal & Replacement 419,000 667,877 612,221 244,490 367,731 60.07% 36.61 (2),(3) Allocate to Fund Balance* 69,581 69,581 0 0 Total Stormwater Utility: 916,099 1,259,976 1,154,978 527,213 627,765 54.35% 41.84 Fund 605 - Special Law Enforcement Police 99,707 143,893 131,902 78,739 53,163 40.30% 100.00 (2) Total Special Law Enforcement 99,707 143,893 131,902 78,739 53,163 40.30% 100.00 TOTAL EXPENDITURES - ALLFUNDS 38,047,264 41,512,512 38,053,136 21,303,261 16,749,875 44.02% 51.32 Notes: * Not included in Target Budget calculation (1) Personal expenditures/expenses recorded as when paid not when accrued. Personnel paid 8/31/20/23 for the period ended 8/26/23. Due to timing of payroll dates 5 days of personnel expenditures not reflected in August 2023. (2) Not all operating expenditures/expenses recorded for the services of August 2023. Expenditures recorded on a cash basis and adjusted to accrual at year end. Page 163 (3) Timing in expenditures/expenses recording and/or recorded as one time entry at year end. If 675 Agenda Item #12. 1� 00 00 1� ORzl- Ln r� O N N M ri N ri M M N ri N w M r-1 Ln M w O a -I ri N lD 00 Ln N ::I- N Ln ri O l0 M ri 00 W ri ri N N M Ln N ri O N ri M ri M M 00 Q0 ri O 't N fV 1- r-I ri ri (V (N (V CD � O O N f0 N N O O O O ~ 0 O O N N N N N N N N L.O 00 l0 ri c-I N 00 00 N � 00 N Ln M M 1p 00 M M I� r I N c-I O lD N o r" Ln I� lD \ \ O ci ri � � � M � N n Ln N M ri ri N N \ d> � N N Ln Ln 00 N N N N M w w c-I c-I M 0) N N c-I N N ri O O O N N N 00 I, M-zt ri w ri 1--1 --I N N O M M M O 0) �t O M ri LD ri 00 M M N Ln LO M Ln N Ln Ln IZI- ri �* N Ln r-I N N N Ln N Ln O 00 Il ri M M fV N I- 't Ol Ql (V 1-1 O fV N M r-I ri N N ri CV c I N N N N N N N N N N O O O N N N s s s 0 0 a+ a+ `� ,--I N Ln O Ol N r-I r-I M r-I O C0 C a+ lD N I� M M N O N r, w 00 w N N N c-I � r-j cM-1 d d d L 3 L 3 L 3 U U U N L O M +J 1 1 L f6 CL � w Q C N a°n Om y }°— L c Ln aj Ln cu Q) � L OC ° r _ {A t N `^ 3 3 c O bA Ln °0 N o 0 +, Q a) .- t +� >_ ° Cu0 t a o_ _ .� _ c � p Ln N cu •M Q L Q) > > N a E Q) Q) bA +' \ U Li C M C >_ a" _0 -0 N C bA Ln d_0 0 OC >_ C Q) H N ° C L Q) _0 Q) C (6 EQ) C c6 C U +� C Q) O +1 ru � Q Q) Q O 0 [6 Q) = Q) N c= Ln cu a s O} +� o != M M w U c 2 00 c a) a f° M O D U V) c G m V) N -0 — C0 cu ~ — f0 cu •T U Ln Q) ° U Ln +' Er -0 C ° 0 0_ w Q OC > U Ln Q) Ln Q) Ln Q) Ln Q) N +-I c) L L +-I L Q �--I U C Q) cc O U U ° - O ° O \ > Ln Ln Ln Ln +, U Lu Ln } VI Q) C Q) Q) Q) G_ � 0_ Q) Q) Lo U Q) +� C ° \ +-I L M L n Q m m O '}, w Ln W L Ln J= _ M U M M ULu M L O 3 LL) E i a) U o �Ya bA Q n3 U Q, -0 �� 4--' -0 tw Q)`� _0 _0 a� v a� o a� o o a, > o v a� v° �i w U cu o°°� o 0 0ru oc U H LL oC U H U O w V= a= w m> U Z- U V U of 675 Agenda Item #12. m Ln mj- -zt -1 N l" M rn rl� Ln t O -1 w It r-1 M M O rn N l0 Ln N N c-I 0'1 rl H �D LO I, r-1 M \ O r-I � N O N 00 :1- 00 1-1 N O CV r, -1 w M N 1, N O w M Ln N 1� w O Ln -tt i--I LO M N M N Ln r-1 r- zt O r-1 Ln Ol Ol c-1 N 00 N N N 00 c-1 Cr) O O N M N \ N 4- O \ N ~ O O N I N 00 M 0) r* n r, Ln 00 N -1 O -I M N O 00 O N 1- Ln w O M .-I M w N N N 00 00 :t �t M Ln -1 't 00 O O � o 0 1� m r1 rn r1 N 0 1A o Ln N N f0 N rn O T -1 r-I O O N N 00 01 1:t 00 -�t N N LD Ln LD 00 00 00 Ln M O O r-1 r� N w L.0 00 (y) M 01 M 0) M Ln c-1 1, 00 N r- M 00 00 In Ln r-1 M CY) N M Ln M Ln M r-1 01 --I r-1 � y � I-� 00 I- M \ \ N Q N ~ O O N N lD Ln 00 0 0't O O O't O N M Ol r1 O N c-I c-I d> O O I, Ln -1 c-I 0) O O Ln d L d L L 3 L U U aJ Z3 a) U Ln Z5 U C aJ � u a) � U aJ w L w U C O v O v O V i ra C ++ V � 7 i co E U CL r6 H O -, O > 7 t0 ME 41 O U O A N M 0A O L O Ero L Ii O O v +' n Ln — = Ln t0 0_ V C O C O Lp V aJ Ln N 4 0) E U L u ai a) M n L E O C X u y LLJ rn + ? Ln (B -0 co Ln +� p m E ru 0 0�0 U co w a) a) �_ E L A C — Dc Ln u V)L a) E .� (B a) E aJ E I _ai > o v Q 0 w .E H +� aJ O V > o aJ fts A ai oC O w rB +, Ln O N >_ a) Q �--� L Ln 4Ll \ a) \ a) U .0 M 41 �..� > U a) a1 O Ln aJ f0 n cB ss a) C '� (6 C E fa L Q (D OC M E uv. in � O Q Q M 0_ O U C .� O �- +� U 0 a1 f0 u � m 4.0 C � a) w •E Q Ln i fu ra aJ C p d 4] E O U C p d> Oto M >- } N +� Z— Ln r6 L a +� Q LA V L C +J C +1 0 C CLO > N U to Q v �' L N \ a C +� C w aJ n U to s d 4J Q C 7 7 > O O ++ `-' o a"J D E E c c o GC ii w Ln o r6 C M E U O pi > N. RLLB•o O 6D>� a) C7 as p a) L a) t +, L O E M 0 0_ Q N Ln M V w 0_ 0_ N LJ_ U 3 of 675 Agenda Item #12. M 00 Izi- �t M n N I� O M (V �t M -1 r-1 ri Ln 00 0 ti 0 0 ti tD M M �t M Cr) r� l0 N r-1 M t.0 M M L.0 00 l0 r-1 M -zt M Il r, M Lf ) 00 00 M M Ln N N r-1 ri 00 Tt ri ri Tt N r, 00 ri N -tt N 00 ri 't 't o 00 M r-1 N O00 Ln N tD _� N M N M N o ~ N ~ N o ti N N 0 r- 00 00 W M N Ln --1 00 M 00 O N w Ln 00 00 M M r-1 ri M N ri 0) N O �t M I;t N M N Ln 00 N N Ln r- w Ln r-1 N Ln M L.0 r-1 r-1 N �t ri LO � N Lr) Mr-1 M N O \ 4M 4a o 0 0 0) � N � N N Ln N N c-i M N O N N N O O -1 M M�t N �t Ln n N 00 I- M't N r� O N :I- r-1 M 00 M ri �t qt ri ri O N r-1 lD ri M N :T r l r-1 Ln Ln o M M N -i M "i l0 M N N rl N N o O O N N m t Ln r-1 O Ln O w o r-I O Ln -i -i Ln r, l0 N -i -i O Ln O No r-1 O O lD M r-1 + o L M N M M t y Ln ++ -1 00 ++ OA C C O O m 00 � � C C �••� u Q L U L U = U a) � 0) an C N N O N a � � '1 O Y Oz 0 m 00 N z E O 06 a H 0 0 - 2 Q al d N ,n E •� fCS � a O E L 3 0 vul Q v M La Ln oC 0 L a) Q a ^ E V) E U M 0 O +-+ U V) +J v1 . p 0 LL 1 U M co U c -0 Q N U 3 0 a ; a Q ul 0 z a, U a, 0 > � o \ •LL � 0 +1 - L °ZS C J 7 N aJtxO •U LL i U a) N Ln , i 0 U to (6 `. to N Ln N U O t Q Ln C� O N - O = O O ul U p M O 0LI C C LL Ln L ~ m c N C10 � U a- a--� c�0 Q = i O Q R .O C = = O M L a) Q C C N O y, O 0 Q w M 0 M 0 w w O v � O a, C a, (6 fCS a a% rCS — OC U oc n3 o a) o_ z Q z or 0 LL u U +- c i 0 O a) a) a) '- ¢� U O C Ln 4 J 10 e 6 a) aj n a) -a-0 �0 m w • - U - v O L 2 z a O Q E O O a w w w� 2 a ww Ln Q of 675 Agenda Item #12. N H O On I'D LO }i 0 \ l0 r" M ^ r-I N LD O 00 c-I N •--I N ^ O N O y N O O O O 00 O O O O U) N O N O O n Ln O N I- O O LO c-1 OIct 0 0 0 lD O O Lr) Lr) Lr) O O O Ln 00 Ln O O N O O tD rl M I- N1:T LO O W Ln O �l r- M N M M .1 11 N Ln M r� ri LD O I, �t Q1 N -zr r-I M �t O N N Ln N N -1 rn O Ln N O N N O N O O O O O O 0 00 00 N O O O 00 O O O O O O O O O s t0D Lr) Ln c 0 � rn U N C GJ U C O ca Gl U N D: Y L f6 a O 41 o i O U � U c O OC \ co Y O L L M M a °' o_ M �- L N N w M coM 4-1 d - M C O VI L h.0 01 tincr N M > v, u� C N N O L y +� ro } '5 O U D_ i O a) � p N O_ O_ � ,O Q W U 4-1 2t to OC O) r6 CA > O U p N hp O _ N r6 •— O O = 0J ro i Y ° 1 =00 �_0�° > U O N LU UU ua) N a= a. N a E r O C / vi C E O 0 r^UY 4-1 U p O D_ =OM\a)LY M rj U o O 40 � � LC � M N � aQ@n+ LL a r ra 6 Q Q O G� U O u U s E t a ai U Cyr L U N fl D_ > O O O 6 L O U N a a W U 0 > 2 7 O 0C M 7 of 675 Agenda Item #12. rl LO ODOi 0 0 0 a �o Itt M O 0 O O 0 O -I Lnr cI00 .-I rn t0 ~ N N O N O 000 y� N I� M �0O � r14 (.0�0 (.00 0 (.00 00 M Ln N l0 M in .-i .-i -I Ln D M N O N O O O O O O O O O O O O O O O O O N MWOOMMMOO 00 OOM Lr, O r-1 _q 0 00 1-1 Ln -til -�t 0 fV 00 rl t0 -Z�- M _ o M ri _' N 00 NO 00 rn O N rf1Lr� rn Ln O N N O O O O O O O O 00 O O O O O O O O O O O O 0 Lr s O E Ln 4 M w 0 Ln r,, a� L L 3 U C O E a bA i f6 f6 N Q D i Q E U O ru L a L f6 a a � U O a Ln 4J t0 N O a s c 0 V o Q u= o H u m Y Y ai o p -a a LXO L U J oC — c a > a Q f6 O i > a VI O () VI i a +� s>> a a Y LLI to ar +, V) a t a a a � a 4� a a � a > � O 0 Ln E w w w ~ 0 L 0 _ a v Ln •� i.i O O •- -0 a Q a Y OA a Y > Y U LL c a a~— H a 0_ - 0 M > >- u L 0 Ln a ''_n > � +� a N ~ 'c� c to crs °' M U ra W 7 L M +� �_ H t E_ +� ca C a Oc 10 L 4- Ln t U a ao > L to 0 m�- a _ f6 H ai m a a ~ 0 > a Q E� } n a Q a n o Q °' Q •�, Q u - 'u � M tin a a t E M L o a 1 s Q Q U Q a- s 0 w 0�- c o Y — O u� oc a a 0 w ` a O O a 0 f6 L v a r6 f6 O M U oc ii fn H LL of a H 2 fn m of a m a w U a B of 675 Agenda Item #12. o a N M f- [V m �p N w I- [V 00 O GO 00 00 dl l0 O l0 N 00 � l0 .� Ln l0 -i f0 I� M N M Ln Q 4- \ M L0 O N N M M� r-I I*_ 't M O r -I Ln N � w w N O w 0) ++ M M Ln , a O e-I M -I ri w 00 ri c I c I N c I Q 0 0 ~ O 0 rl EA O N M l0 Lfl O M O 00 M N \ .o m Ln O ri O � u1 T LO LO N I -It O M O O -1 W N O N N N n �n I� r ^ N Ln (� l0 ++ Q O M N lO I- c-I Ln M m M Ql 00 -1 ci `--I D7 c-I O c-I N N -1 ++ Q O N a m v N++\ N w r-I w , M O 11 Ln Q1 I 0M O N 0 M r-I I, O nN N�p Mw I- N QY O O O I- O M C14 D I Ln 00 OI� M CV00 Q M -I M N (D Mri r-I N 0 m HN C H (� N N m � O � bA O 00 O 3 00 J Lf) 0) 00 O f- ca O 4J M l0 l0 w O 00 M l0 M l0 O O l0 N 00 00 N M c I O Ln I� M _ N M c-I c-I l0 M c-I N r-1 r-1 L }1 v Q L � •cn- U t c O E � N Y O V G E 73 v v fl- O Y N N a) U 4-1c U0 O >` a) > >` -Q c c 0- a) C In aJ L L IE 0�A E VI Q O U a) N 7 O (0 E L O a-1 - M a) + N > O cr- - a) L L 0 � a) L a) a) a) N E m V m a) 0 'LA w = W O U O u •L N Q E E - c L Q L O � O O u L L +� L a) a Q aC L ._ a) O O N O Y Ln Vl 0(1 it f6 (n O .2 +I a) Vf M H H L.L. a) a) Ln ._ (0 � �, a-' C 4J a) +-+ c to w M Q Z3 c L (0 = N N N d N a) c (0 � c O Z3 s a) U c '� � Ql C U I '0 V Cw O a) a) a) a) Q Y - � � O UA � � `o a L °' a c O �16 c� O a) oc a a, Q Q Q 0 Q� a) oO Y � a, � c 'en -0 > C' O O O O c � � O +� ao a) c - � O � r I �, a) o a o o L a L a L a � L a (6 - }� u o_ > [0 m }•r v� a --I V) Li = cn r-I 0o c Lu a) a > L o_ 9 of 675 Agenda Item #12. T -I N N N O M M -1 M Ln p Q O 00 " Ln M Q Q Q Q Q Q Q Q lD lD c-I M Ln 00 c-I M I� M N O a --I M M 00 rl \ 00 O 00 \ \ \ \ \ \ \ \ r'I M N ^ M Z Z Z Z Z Z Z z N N O N M M N O N I" Ln 00 M M Owl Ln � Ln M N M r � ^ Lq Ln N (V O I-, � Ln O lD lD 00 M lD .-I M Ln I I� M 00 00 M M N Ln Ln M -1 M �--I -1 -1 N V/ Ln M Ln Ln <0 M c-I ^ M -q r� Ln Ln Ln N N c I N c I Ln Ln N N c I p O N N � M Ln N 0Ln l0 00 0 Mp N Ol Ol N � N 1-I I, Ln � N 00 N M O � N ryy O N c-I � lD � M � f^n � M N N p Ql m (V N lD rl N O O M -i m rn a) M lD M I � N lD Ln M� N t Ol N � uNj \ M Ln -i M u) N LD N fV (V M N LD -j M fN N M N 3 O 00 Ln �D lD Ln dA M M N M I N 00 00 O 01 M lb Ln dl M � Lr O M O O I 00 00 O N QM cI N N -i N Ln c-I ' lD Ln N Ol c-I M Ln ry� N lD Ln aJ c E O U E a1 L a1 al N c a1 L Q n Ln c L a1 Y 0 +� O a } Ln = a1 Y a1 a1 = U }I O Q c a1 — E c O O Y L O Q O a) Y m aJ bA N � a� +) \ Ln ai 4= v) % O N +� coo N 2 — a1 +� a) co � ' > c O OO . c 4-1 0 O .z 0 Q 4-1 0 u L E 'a a1 a1 a1 M (0 c OU c f0 U +-1 .� _ f0 N bA (U6 V) O L 41 ate-+ f0 �.% O V + c 3 Li- a) O O N � Z L 0 V) H `' v c E Ln L E to -0 c M b0 a) O _ _ N > O } L a) O aJ io — aJ yJ 7 � c bn C -a n Ln M N c an c c Ln >- LO s 7 .� a1 > a1 M O_ Q- bOA O aj U W 4-1 i t0 L n a) a1 a1 c E E n O c0 _ t O O — E V� O a1 O Q 01 Q c`' f6 n -O a1 V)) 7 O Lei w - O L s t O O a1 E 3� � c Ln v � a1 n Ln N a1 -- M c `) M a1 bA -0 a-- O +.1 O — +J - c O a1 N n c a a1 U DJ L � L O D 1 c c f0 c +, ,n `n � 4- O vi O c a1 n U O O O O O f6 G Ln v) O O a1 c6 LL a a) p UO d v Q Q a N a) 4J + N c v N fu ,""� �. U > `) -6 ' lB c c CC L O Y O bA a1 CC O 41 O O N i a) < Ov a) U a1 r6 7 +' +' n U U U c O U c > Q Li Y O O L.L n w +� L c in � c LL1 O N c a1 O' a1 N O �1 a1 c W a) a1 c c d rB -0 a] 4--1 —_ U i a••I O Q (a bA L - U c[ M -0 (6 � a1Lei 'L U -0 U b0 ba Q N E " by Ln a1 a..1 C Q qp c Z c a1 Q a1 (6 a1 - O c c M '- w m m m E O_ a1 O E A5 a1 c O _0 to _0 L J m c U a1 a1 + U L L. D_ d — E +J — D-' U bD 0 L a1 L bD N 7 w ww w O 3 [6 0 Ln Q O= O Q � a =1 <1 Q Z M LL I I I U s 3 of 675 Agenda Item #12. a a a a a a a a a a a a Z Z Z Z Z Z Z Z Z Z Z Z Q M O n N W M 00 z M 00 LD z z N Z z M M N 6l tO -zT rl lD N M 00 Ln M Ln N M f� N r1 M Ln u1 O m -i Ln M -1 I� M N I- M rI M M Ln r1 d1 z z M M N z z O z� z N [V 00 N � N N Q -I O Ln M Q .--� Q N O O M N c-I O O r-I O Z N M MZ M Z M M O_ a1 O N ca O a ai a) c0 Q c O ai > E Y ru ra Q a) vI O E a O A +' a a V) .Qj z Vi 7 u L v o C a z O o a ,� i 3 a x 4' aJ L O c O +, U- M > Ln L O a O a ,n a •i W Y 3 U N N N a (6 U O Z cJ O Q IZ ate_ U N V) _ .O ai 0A ut O L +' Vi U — a W L ^ a L a +' to O O Y} ._ c ca n a a u c Vi a a 3 7 oc o ai woo a �' \wo L O L LA C a C a N 7 S O O i M J Vl L Ln 4 J `i (11 N Ln� to _CLO wo 0 V) o a an M V) — V) o- *' A coV) '^ an -0O a s W o O o 'N oLn - a a +� — c �. a W W D_ L �� z c c c V1 Vf ul LA V) u � D_ L °+,) Y l L o a 3 V) a� a aA L H a a ai a a E 00 N a 1 a� a a a a s O O Q bA `� OC a �, a) c vn c � c O c O c O c O � �w a U u u u xU- a) v-0 cr 4nmm z L O a a E 3 a� aJ v aJ D_ V 0 (n m W W I W I W Page 171 of 675 Agenda Item #12. M 0 0i L O> T LO 1141 a O Q_ p OO a O It NLn C�a V a O Ln "' U Ln v M mC — L L a J iL p a� a E V) a L G O d � U Lp u a ,� Z N _ rO 4 J 7 O O a 'U CA cO N a' a Q O �0- CC a O O 0 W-0 U o X N O t W= In L (� p U q.0 Q +, U U E a s N * M 3t 00 Ol N N Ln „' 00 M l0 M - d 0 OU ru M ^ N •--I c-I l0 Cn L00 L N (u-0 M N ai a O Q 7 C D_ h (6 -0 1]Ofu NN a L% Z C C N C 7 a > Q O M Q ro_a a 4- ra a ii W a +- C6 p[ C L V) H T, O V, (o -0 M+J + a N a E ._ a N (v a In a on L > c •� a O C LL O O L O O O N CO V) O a� LO 'i C t +� t N O n O 00 I- Ol -0 a -O L- � \ O O Q ^ `- N Ln N M l0 00 l0 N W VI w C �' a c Z M N M Z O f0 V) (n C (6 U c VI Ul 'L a N Vi 7 t6 C6 N U -O L a -O a s OL > N 1Ln -O 0A C J C p E c v) n a _ Co •F, m OU +� O C C (B N i (� L L VI M L M O ro � O O � _ Q VI on (6 U f0 U VV) 'L 'N 7 vi a Vl U C a U 7 7 O C �_ ++ -1 o 00 0 � Ln LD n r- M ut a E- E '� O +' W Q tin C N N M t6 Vai O C .� +' N N on > C a i3 N U � N O C Q a a E O a O co c n3 L O ,> - E •7, - � O- n3 O L '+1 O 3 U M ( Ln -O - 7 a_+ O a c L U L a a (O VI � O O L i 1 w ai -0 0 (6 ro Q Q -0 a) L a hO N N U a V) `~ 7 a to V( a 7 O � L O a C� n p to a) Y Y a Q �O +� Vl ra 'n Vl -0 O c L O E t _0 co a L c 'C O L 7_ C CO i O� +J a O v' a M H N a M C a) U N - o25 +-' D_ O Ln I+ U O t f° � C a n0 u H ) > c a > U E'-> a Vl U Z O 7 U M C:-0� Q O a OL 40 a a)Q a O L f6 a +, m o c >. O c u .E t c >. E }' E V) 3 W+� C ) a N � E C \ .0 a E c c 7 a •(n L +, v O E a E c6 ro: M O +1 p ao c a Ln CC 4.1O i ,O 'O O U ut a y L O C +' '� n3 C L a U (D -0 U\ i O aD L N Q E O 0 7 a a a '� z t + V O _0 O v-a E� a 7 ++ L — > fB 1 g Y V+ o o Vn c E 0 C +' M a +� v c a6S 0 v v a a + 'u ° Q c �' u (A �^ coo c a - C 0 ZO o C a Cru z J u O a s -O U �'' a a-+ .N E W a �, ,n Q a E U a 7 c O `� 7 L a bn L.L. a C o >, a -0 6 cv � L 'n O � - a +, L a a ^ a) a +, � O 7 a Z- C U 11O a t VI i M v N Ln n3 U Vf �_ (6 Ln C >- a L a N Z [6 C Q N N } C E Q > a +� o c o .'_' > an N LL a L C O Q L � a L - dA Q +' Ln G °� o� a) O O -a p t o oC to E a U E -O a a of r LO N ++ vUi W\ 7 a C a Q fC W Y O cu ++ N .._. � +�+ 4A U N L a a a— W +J +� _ U E `�° } L.L LL a U +� a--� o Q Z> 0 M v v E Ln ++ ) a O L Q v Q a) N f6 � O :�:.. N c +� U 7 N W N ?> U a- ut -O 0 a aa� C U a bn N U Q C O C L Q Ln C � C 0 ccz m a Vf SW (n �6 V) r O u a O v U a O a Q � O U L U O Q a a c v, o a L C c c c c r6 +, a 06 M L" a Q >. p N >- - J J a c 7 T LULn Z3 C f6 W E � E O_ M - c 7 N N O C > N U M 7 a L f6 a Q a 0 a c c> > O 76 O ++ U U Vf a M ++ O .E a} a iF > (n J Lu U LU J (n 12 of 675 Agenda Item #12. � M M LO C f0 v N LL v N C 00 N O 0 OV L N 0 � N Ln N N N U N a } VI 4J LL N lD I� U N N F� r- c�c G •C O M l0 O N O O c a Q1 N 00 N L) 06 U G M } N NN n * � l0 ^ -I n lD 01 N Lr, N y V s s c c O a O 2 N Ol :I- Ln M N 0) 00 L 3 L 3 U U U C 7 O U O L u 0 Q O U i v L 7 U _ GJ 3 �° L O C p L Q EC a V, O L N o 3 U t , a � O a) N E v +� 0 L L i p of L7 (^^0 i.l. v L ^ CL -- C E p cc E f° ^' Qi U O c ++ � to — }1 } '++ U O 1 CT F 0' 'm c ° +, o o o — o o L C d 7 N ? a E 41 > 2i J �C C N Q E Z5 E X ru E 7 O f6 N a -- a_ Page 173 of 675 C O L a Agenda Item #12. E o Page 174 of 675