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HomeMy WebLinkAboutDocumentation_Regular_Tab 09_12/14/2023 Agenda Item #9. Regular Council STAFF MEMO Meeting: Regular Council - Dec 14 2023 Staff Contact: Jeremy Allen, Village Manager Department: Manager KrUwa Monthly Manager's 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 modified accrual basis (similar to a cash basis). 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 $3.3 million, which represents 82% of the budgeted amount. Historically, 91% of ad valorem tax distribution receipted by the end of February. 3. Sales/use taxes (13%), 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 that are due October 1st and collected at 93%. Insurance premium tax ($307 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for one month's collections. 4. Intergovernmental revenues (11%) which include municipal revenue sharing, half-cent sales tax, and local gas tax are one month behind the collection/reported period and is on a target for one month's collections. 5. Revenues (Budgetary comparison) recorded in the General fund represents 23% of budgeted due to the distribution nature of Ad valorem taxes collected at 29%. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 14% of budgeted. Not all the expenditures recorded for the services provided for the month of November and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds aligned with the prior year revenues. 8. Expenditures (Prior year comparison) all funds slightly above due to road and storm water projects started earlier in FY 2024. Page 196 of 593 Agenda Item #9. 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 • • BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A FUNDING SOURCES: N/A IS THIS A PIGGYBACK: ❑ Yes ❑ N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑ N/A COMMENTS/EXPLANATION ON SELECTIONN/A M Nov 2023 November 2023 Grant Budget Worksheet (1) November 2023 Managers Report.ADA Page 197 of 593 4&ofAt� 9 acan �rr I} { BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 �+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 1, 634,868.99 Investments 7, 678,866.83 Accounts Receivable 1,481,869.50 Due from Other Funds 0.00 Accrued Income Receivable 97,882.46 Inventories 48,468.71 Prepaids 48,349.12 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 10,990,305.61 *** Liabilities *** Accounts Payable 30,164.59 Accrued liabilities 92,364.38 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,435.21 Deferred Revenue 1,237, 978.49 Other Current Liabilities 413.55 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,362,356.22 *** Fund Balance *** F/B - Reserved for Inventories 0.00 F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Ncnspendable 812,308.18 Fund Balance - Restricted 288,000.00 Fund Balance - Committed 500,000.00 Fund Balance - Assigned 2,036,098.00 Fund Balance - Unassigned 4,375,472.92 Total Fund Balance 8,011,879.10 Beginning Fund Balance - 22-23 8,011,879.10 Net of Revenues VS Expenditures - 22-23 76,578.66 *22-23 End FB/23-24 Beg FB 8,088,457.76 Net of Revenues VS Expenditures - Current Year 1,539,491.63 Ending Fund Balance 9,627,949.39 Total Liabilities And Fund Balance 10,990,305.61 * Year Not Closed Page 198 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 acan�+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 253,853.51 Investments 721,702.66 Accounts Receivable 33.96 Inventories 253.11 Prepaids 2,846.30 Total Assets 978,689.54 *** Liabilities *** Accounts Payable 1,115.62 Accrued liabilities (13,735.52) Due to Other Governments 3,793.09 Total Liabilities (8,826.81) *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 10,303.06 Fund Balance - Restricted 832,828.08 Fund Balance - Assigned 29,399.00 Fund Balance - Unassigned 0.00 Total Fund Balance 872,530.14 Beginning Fund Balance - 22-23 872,530.14 Net of Revenues VS Expenditures - 22-23 193,015.94 *22-23 End FB/23-24 Beg FB 1,065,546.08 Net of Revenues VS Expenditures - Current Year (78,029.73) Ending Fund Balance 987,516.35 Total Liabilities And Fund Balance 978,689.54 * Year Not Closed Page 199 of 593 4&ofAt� 9 acan �rr I} { BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 �+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 170, 946.03 Investments 1,079,515.14 Accounts Receivable (3, 976.97) Due from Other Funds 0.00 Prepaids 0.00 Total Assets 1,246,484.20 *** Liabilities *** Accounts Payable 15,759.29 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 15,759.29 *** 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 0.00 Total Fund Balance 912,611.59 Beginning Fund Balance - 22-23 912,611.59 Net of Revenues VS Expenditures - 22-23 379,541.17 *22-23 End FB/23-24 Beg FB 1,292,152.76 Net of Revenues VS Expenditures - Current Year (61,427.85) Ending Fund Balance 1,230,724.91 Total Liabilities And Fund Balance 1,246,484.20 * Year Not Closed Page 200 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 acan�+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 4,124.29 Investments 251,397.41 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 255,521.70 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** F/B - Res for Encumbrance 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 0.00 Fund Balance - Assigned 136,378.12 Fund Balance - Unassigned 0.00 Total Fund Balance 136,378.12 Beginning Fund Balance - 22-23 136,378.12 Net of Revenues VS Expenditures - 22-23 117,976.93 *22-23 End FB/23-24 Beg FB 254,355.05 Net of Revenues VS Expenditures - Current Year 1,166.65 Ending Fund Balance 255,521.70 Total Liabilities And Fund Balance 255,521.70 * Year Not Closed Page 201 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page:acan 5/8 �+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 893, 623.73 Investments 8,464,844.13 Accounts Receivable 592,000.26 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 79,078.62 Inventories 227, 620.71 Prepaids 10,047.31 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 83,335.00 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 804,761.98 FIXED ASSETS 0.00 Total Assets 27,115,663.43 *** Liabilities *** Accounts Payable 38,214.77 Accrued liabilities (54,334.08) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 277.32 Deferred Revenue 0.00 Current Portion of Debt 431,555.63 Other Current Liabilities 0.00 Customer Deposits 34,440.00 Noncurrent liabilities 1,546,007.99 Other Long Term Liabilities 670,551.23 Def Inflows of Resources 589,688.00 Total Liabilities 3,256,400.86 *** 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 - 22-23 21,396,074.99 Net of Revenues VS Expenditures - 22-23 2,147,927.81 *22-23 End FB/23-24 Beg FB 23,544,002.80 Net of Revenues VS Expenditures - Current Year 315,259.77 Ending Fund Balance 23,859,262.57 Total Liabilities And Fund Balance 27,115,663.43 * Year Not Closed Page 202 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 acan�+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 97, 642.85 Investments 58,252.02 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 155,894.87 *** 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 - 22-23 72,642.83 Net of Revenues VS Expenditures - 22-23 (25,070.46) *22-23 End FB/23-24 Beg FB 47,572.37 Net of Revenues VS Expenditures - Current Year 108,322.50 Ending Fund Balance 155,894.87 Total Liabilities And Fund Balance 155,894.87 * Year Not Closed Page 203 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 acan�+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 120,417.95 Investments 46,497.10 Accounts Receivable 401.78 Due from Other Funds 0.00 Inventories 1,128.42 Prepaids 0.00 Other Assets - Current 0.00 Other Assets - Non Current 0.00 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 58,819.00 Total Assets 2,164,506.54 *** Liabilities *** Accounts Payable (320.01) Accrued liabilities (3,367.44) 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 42,744.70 Def Inflows of Resources 13, 630.00 Total Liabilities 52,687.25 *** 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 - 22-23 1,948,048.24 Net of Revenues VS Expenditures - 22-23 302,917.01 *22-23 End FB/23-24 Beg FB 2,250,965.25 Net of Revenues VS Expenditures - Current Year (139,145.96) Ending Fund Balance 2,111,819.29 Total Liabilities And Fund Balance 2,164,506.54 * Year Not Closed Page 204 of 593 4&of I}At�{rr9� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page:acan 8/8 �+ `G .► Period Ending 11/30/2023 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 47,294.48 Investments 262,519.73 Accounts Receivable 217.65 Inventories 0.00 Prepaids 0.00 Total Assets 310,031.86 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Ncnspendable 8,540.61 Fund Balance - Restricted 80,795.97 Fund Balance - Assigned 44,186.00 Fund Balance - Unassigned 0.00 Total Fund Balance 133,522.58 Beginning Fund Balance - 22-23 133,522.58 Net of Revenues VS Expenditures - 22-23 181,875.00 *22-23 End FB/23-24 Beg FB 315,397.58 Net of Revenues VS Expenditures - Current Year (5,365.72) Ending Fund Balance 310,031.86 Total Liabilities And Fund Balance 310,031.86 * Year Not Closed Page 205 of 593 Agenda Item #9. VILLAGE OF TEQUESTA Cash&Investments Unadjusted Unaudited 11/30/2023 Cash and cash equivalence Investments Total General Fund#001 $ 1,634,869 $ 7,678,867 $ 9,313,736 Building Fund#101 253,854 721,703 975,556 Capital Improvement Fund#301 170,946 1,079,515 1,250,461 Capital Projects Fund#303 4,124 251,397 255,522 Water Utility#401 893,624 8,464,844 9,358,468 Refuse &Recycling#402 97,643 58,252 155,895 Stormwater#403 120,418 46,497 166,915 Special Law Enforcement#605 47,294 262,520 309,814 Total Cash and Investments $ 3,222,772 $ 18,563,595 $ 21,786,367 *Interfund transfer pending Page 206 of 593 VILLAGE OF TEQUESTA Agenda Item #9. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 11/30/2022 11/30/2023 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 3,334,210 3,325,111 (9,099) -0.27% Sales&Use Taxes 179,286 175,721 (3,565) -1.99% Franchise fees-gross receipt 60,333 62,833 2,501 4.14% Licenses&Permits 1,280 540 (740) -57.81% Intergovernmental Revenue 98,995 105,059 6,064 6.13% Municipal revenue sharing increase Chgs for Services-Gen Gov 67,107 41,972 (25,135) -37.45% Land development fees based on the projects Indirect Costs 143,846 150,498 6,653 4.62% Rents&Royalties 98,764 1,430 (97,334) -98.55%Timing in revenue recording Miscellaneous Revenues 60 155 95 158.33% Chgs for Services-Public Safety 115,971 88,395 (27,576) -23.78% Fire plan review fees Fines&Forfeitures 461 345 (115) -25.05% Impact Fees 1,276 851 (425) -33.33% Charges for Services-Recreation 8,061 27,078 19,017 235.92% Recreation fees increase due to open facility/programs Unrestricted Investment Earning 37,348 57,263 19,915 53.32% Active investing,balance and rate increases Other Financing Sources 0 7,865 7,865 100.00% Total General Fund 4,146,997 4,045,117 (101,879) -2.46% Fund 101-BUILDING FUND Licenses&Permits 96,370 78,668 (17,702) -18.37%Varies year to year based upon activity/projects Unrestricted Investment Earning 3,413 4,159 746 21.87% Total Building Fund 99,783 82,827 (16,956) -16.99% Fund 301-Capital Improvement Fund Sales&Use Taxes 0 22,515 22,515 100.00% Infrastructure surtax and water utility tax Unrestricted Investment Earning 0 5,765 5,765 100.00% Active investing,balance and rate increases Total Capital Improvement Fund 0 28,280 28,280 100.00% Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 1,167 1,167 100.00%Active investing,balance and rate increases Total Capital Projects Fund: 0 1,167 1,167 100.00% Fund 401-Water Fund Miscellaneous Revenues 922 0 (922) -100.00% Unrestricted Investment Earning 26,410 61,328 34,919 132.22% Active investing,balance and rate increases Other Financing Sources 0 19,061 19,061 100.00% Sale of assets Charges for Services 837,102 1,028,913 191,811 22.91% New Capital Recovery charge implemented in FY 2024 Total Water Fund: 864,433 1,109,302 244,869 28.33% Fund 402-Refuse&Recycling Unrestricted Investment Earning 0 386 386 100.00% Charges for Services 214,709 159,056 (55,653) -25.92% Total Refuse&Recycling: 214,709 159,442 (55,267) -25.74% Fund 403-Stormwater Utility Unrestricted Investment Earning 0 1,318 1,318 100.00%Active investing,balance and rate increases Charges for Services 167,669 166,537 (1,132) -0.68% Total Stormwater Utility: 167,669 167,855 186 0.11% Fund 605-Special Law Enforcement Forfeitures 12,409.29 0.00 (12,409) -100.00% Differ from yeat to year Unrestricted Investment Earning 440 1,222 782 177.76%Active investing,balance and rate increases Total Special Law Enforcement 12,849 1,222 (11,627) -90.49% TOTAL REVENUES-ALL FUNDS 5,506,440 5,595,212 88,772 1.61% NOTES are for differences grater than 10%and amounts over$1,000. Page 207 of 593 Agenda Item #9. VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 11/30/2022 11/30/2023 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 10,613 10,428 (185) -1.74% Manager 43,213 46,532 3,319 7.68% Human Resources 68,898 68,449 (449) -0.65% Village Clerk 67,486 76,042 8,556 12.68% Codification and other contr.svcs increase Finance 101,706 140,379 38,673 38.02% ClearGov software purchase$24K Legal 11,765 11,047 (717) -6.10% Differs from year to year based upon service needs Comprehensive Planning 4,376 34,026 29,650 677.59% Regular full time salaries General Government 41,539 49,667 8,128 19.57% Other contractual svcs and insurance increase IT 156,507 174,873 18,366 11.74% Computer system maint Police Department 601,586 538,769 (62,817) -10.44% Regular full time salaries Code Compliance 15,994 1,486 (14,508) -90.71% Vacant position Fire Control 689,861 631,187 (58,674) -8.51% Timing in recording-VOT pension contrib Public Works 218,105 188,716 (29,389) -13.47% Build repair&maint Leisure Services 161,461 165,736 4,275 2.65% Ins increase Debt Service 418,693 368,287 (50,406) -12.04% 2002 Note was paid in full Total General Fund 2,611,803 2,505,626 (106,177) -4.07% Fund 101-BUILDING FUND Building Department 121,278 160,856 39,578 32.63% Regular salares and comp absenses Total Building Fund 121,278 160,856 39,578 32.63% Fund 301-Capital Improvement Fund Miscellaneous projects,M&E 0 89,708 89,708 100.00% Projects varies year to year,timing in recording Total Capital Improvement Fund: 0 89,708 89,708 100.00% Fund 303-Capital Projects Fund Total Capital Projects Fund: 0 0 0 #DIV/01 Fund 401-Water Fund Water-Administration 262,654 304,367 41,713 15.88% Insurance Water- Production 313,334 241,764 (71,570) -22.84% Pension expense,timing in recording Water-Distribution 165,856 103,948 (61,907) -37.33% Pension expense,timing in recording Water-Customer Service 38,235 39,231 996 2.61% Renewal&Replacement 39,010 32,106 (6,904) -17.70% Differs from year to year based upon projects Debt Service 71,410 72,626 1,216 1.70% Total Water Fund: 890,499 794,042 (96,457) -10.83% Fund 402-Refuse&Recycling Refuse and Recycling 50,846 51,120 274 0.54% Total Refuse&Recycling: 50,846 51,120 274 0.54% Fund 403-Stormwater Utility Storm Water Utilities 62,945 74,000 11,055 17.56% Drainage maint Renewal&Replacement 10,382 233,001 222,619 2144.27% Differs from year to year based upon projects Total Stormwater Utility: 73,327 307,001 233,674 318.67% Fund 605-Special Law Enforcement Police 44,747 6,588 (38,159) -85.28% Differs from year to year based upon needs Total Special Law Enforcement: 44,747 6,588 (38,159) -85.28% TOTAL EXPENDITURES-ALL FUNDS 3,792,500 3,914,941 122,441 3.23% NOTES are for differences grater than 10%and amounts over$1,000. Page 208 of 593 Benda Item #9. THE VILLAGE OFTEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 16.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2023 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 11,524,090 11,524,090 1,920,682 3,325,111 1,404,429 73.12% 28.85 Historically,91%receipted bythe end of Feb State revs two month behind,record-cash basis,ins prem Sales&Use Taxes 1,350,252 1,350,252 225,042 175,721 (49,321) -21.92% 13.01 tax received as one distrib at FYF($3071) Franchise fees-gross receipt 530,938 530,938 88,490 62,833 (25,656) -28.99% 11.83 One month behind Licenses&Permits 9,000 9,000 1,500 540 (960) -64.00% 6.00 Indirect Costs 902,991 902,991 150,499 150,498 0 0.00% 16.67 Grants Federal 25,737 25,737 4,290 0 (4,290) -100.00% 0.00 Differ from year to year,timing of collection Grants-State 77,000 77,000 12,833 0 (12,833) -100.00% 0.00 Differ from year to year,timing of collection Intergovernmental Revenue 984,222 984,222 164,037 105,059 (58,978) -35.95% 10.67 State revs one/two more months to be recorded Grants and Contributions-Local 14,084 14,084 2,347 0 (2,347) -100.00% 0.00 Differ from year to year Chgs for Services-Gen Gov 208,645 208,645 34,774 41,972 7,198 20.70% 20.12 Land development fees based on projects Chgs for Services-Public Safety 1,227,355 1,227,355 204,559 88,395 (116,164) -56.79% 7.20 Timing in revenue recording EMS AC gtrly Charges for Services-Recr. 62,500 62,500 10,417 27,078 16,661 159.95% 43.32 Program fees Fines&Forfeitures 18,275 18,275 3,046 345 (2,700) -88.66% 1.89 Code enffees decreased Unrestricted Investment Earning 280,500 280,500 46,750 57,263 10,513 22.49% 20.41 Active investing,balance and rate increases Rents&Royalties 188,839 188,839 31,473 1,430 (30,043) -95.46% 0.76 Timing in revenue recording,cash basis Impact Fees 8,169 8,169 1,362 851 (511) -37.52% 10.41 Differ from year to year depending on projects/permits Contributions&Donations 10,000 10,000 1,667 0 (1,667) -100.00% 0.00 Timing Tequesta rest and other events donations Miscellaneous Revenues 13,205 13,205 2,201 155 (2,046) -92.94% 1.18 Differ from year to year Other Financing Sources 8,398 8,398 1,400 7,865 6,465 461.89% 93.65 sale of assets Appropriate Fund Balance 0 0 0 Total General Fund 17,444,200 17,444,200 2,907,367 4,045,117 1,137,751 39.13% 23.19 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 101,451 78,668 (22,784) -22.46% 12.92 varies yearto year based upon activity/projects Unrestricted Investment Earning 15,000 15,000 2,500 4,159 1,659 66.36% 27.73 Active investing,balance and rate increases Appropriate Fund Balance 564,262 564,262 0 0 Total Building Fund 1,187,970 1,187,970 103,951 82,827 (21,125) -20.32% 6.97 Fund 301-Capital Improvement Fund Sales&Use Taxes 757,055 757,055 126,176 22,515 (103,661) -82.16% 2.97 state revstwo month behind,record-cash basis Unrestricted Investment Earn 0 0 0 5,765 5,765 100.00% 100.00 Active investing,balance and rate increases Transfers In 15,000 15,000 2,500 0 (2,500) -100.00% 0.00 FY 2024 not recorded,transfers recorded at year end Appropriate Fund Balance 481,909 481,909 0 Total Capital Improvement Fund: 1,253,964 1,253,964 128,676 28,280 (100,396) -78.02% 2.26 Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 0 0 1,167 1,167 100.00% 100.00 Active investing,balance and rate increases Grants-State 200,000 200,000 33,333 0 (33,333) -100.00% 0.00 Timing in revenue recording Transfers In 1,884,895 1,884,895 314,149 Cl (314,149) -100.00% 0.00 FY 2024 not recorded,transfers recorded at year end Appropriate Fund Balance 0 Total Capital Projects Fund: 2,084,895 2,084,895 347,483 1,167 (346,316) -99.66% 0.00 Fund 401-Water Fund Charges for Services 8,234,600 8,234,600 1,372,433 1,028,913 (343,521) -25.03% 12.49 watersales revenue one month behind Unrestricted Investment Earn 0 0 0 61,328 61,328 100.00% 100.00 Active investing,balance and rate increases Miscellaneous Revenues 37,272 37,272 6,212 0 (6,212) -100.00% 0.00 Differfromyeartoyear Other Financing Sources(icl.loan) 8,620,000 8,620,000 1,436,667 19,061 (1,417,606) -98.67% 0.22 Loan proceeds,recorded when received Appropriate Fund Balance 2,112,271 2,112,271 0 0 Total Water Fund: 19,004,143 19,004,143 2,815,312 1,109,302 (1,706,010) -60.60% 5.84 Fund 402-Refuse&Recycling Charges for Services 592,403 592,403 98,734 159,056 60,322 61.10% 26.85 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 500 500 83 386 303 363.69% 77.28 Active investing,balance and rate increases Appropriate Fund Balance 19,697 19,697 0 0 Total Refuse&Recycling: 612,600 612,600 98,817 159,443 60,625 61.35% 26.03 Fund 403-Stormwater Utility Grants&Contributions 252,500 252,500 42,083 0 (42,083) -100.00% 0.00 Timing in revenue recording Charges for Services 545,550 545,550 90,925 166,537 75,612 83.16% 30.53 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 500 500 83 1,318 1,235 1481.59% 263.60 Active investing,balance and rate increases Appropriate Fund Balance 28,768 28,768 4,795 Total Stormwater Utility: 827,318 827,318 137,886 167,855 29,969 21.73% 20.29 Fund 605-Special Law Enforcement Forfeitures 25,000 25,000 4,167 0 (4,167) -100.00% 0.00 Differ from year to year,timing of collection Unrestricted Investment Earn 1,500 1,500 250 1,222 972 388.80% 0.00 Active investing,balance and rate increases Appropriate Fund Balance 138,161 138,161 23,027 Cl 0.00 Total Special Law Enforcement 164,661 164,661 27,444 1,222 (26,222) -95.55% 0.00 TOTAL REVENUES-ALL FUNDS 42,579,751 42,579,751 6,566,935 5,595,212 (971,723) -14.80% 13.14 NOTES are for differences grater than 10%and amounts over$1,000. Page 209 of 593 A THE VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 16.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 11/30/2023 VARIANCE VARIANCE USED Fund 001-General Fund Council 74,640 74,640 12,440 10,428 2,012 16.18% 13.97(1),(2) Manager 362,368 362,368 60,395 46,532 13,863 22.95% 12.84(1),(2) Human Resources 456,599 456,599 76,100 68,449 7,650 10.05% 14.99(1),(2) Village Clerk 447,453 447,453 74,576 76,042 (1,467) -1.97% 16.99(1),(2) Finance 807,224 807,224 134,537 140,379 (5,842) -4.34% 17.39 Legal 195,000 195,000 32,500 11,047 21,453 66.01% 5.67(1),(2) Comprehensive Planning 495,338 495,338 82,556 34,026 48,530 58.78% 6.87(1),(2) General Government 328,215 328,215 54,703 49,667 5,035 9.20% 15.13(1),(2) IT 535,503 535,503 89,251 174,873 (85,622) -95.93% 32.66(3) Police Department 3,748,841 3,748,841 624,807 538,769 86,038 13.77% 14.37(1),(2) Code Compliance 109,261 109,261 18,210 1,486 16,724 91.84% 1.36(1),(2) Fire Control 4,764,250 4,764,250 794,042 631,187 162,855 20.51% 13.25(1),(2) Public Works 1,626,076 1,626,076 271,013 188,716 82,296 30.37% 11.61(1),(2) Leisure Services 1,201,176 1,201,176 200,196 165,736 34,460 17.21% 13.80(3) Debt Service 542,250 542,250 90,375 368,287 (277,912) -307.51% 67.92(3) Interfund Transfers 1,700,008 1,700,008 283,335 0 283,335 100.00% 0.00(3) Allocate to Fund Balance* 49,998 49,998 Total General Fund 17,444,200 17,444,200 2,907,367 2,505,626 401,741 13.82% 14.36 Fund 101-BUILDING FUND Building&Zoning 1,187,970 1,187,970 197,995 160,856 37,139 18.76% 13.54(1),(2) Allocate to Fund Balance* 0 0 Total Building Fund 1,187,970 1,187,970 197,995 160,856 37,139 18.76% Fund 301-Capital Improvement Fund Public Works 65,000 65,000 10,833 3,836 6,997 64.59% 5.90 (2),(3) Parks 210,000 210,000 35,000 0 35,000 100.00% 0.00 (2),(3) Tequesta Drive(Bridge) 175,077 175,077 29,180 0 29,180 100.00% 0.00 (2),(3) Tequesta Park 44,000 44,000 7,333 0 7,333 100.00% 0.00 (2),(3) Misc Projects 250,000 250,000 41,667 85,872 (44,205) -106.09% 34.35 (2),(3) Interfund Transfers 310,000 310,000 51,667 0 51,667 100.00% 0.00 (2),(3) Allocate to Fund Balance* 199,887 199,887 Total Capital Improvement Fund: 1,253,964 1,253,964 208,994 89,708 119,286 57.08% 7.15 Fund 303-Capital Projects Fund Public Works 710,000 710,000 118,333 0 118,333 100.00% 0.00 (2),(3) Leisure Services 1,250,000 1,250,000 208,333 0 208,333 100.00% 0.00 (2),(3) Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 2,084,895 2,084,895 347,483 0 347,483 100.00% 0.00 Fund 401-Water Fund Water-Administration 1,711,930 1,711,930 285,322 304,367 (19,045) -6.67% 17.78 Water- Production 2,280,598 2,280,598 380,100 241,764 138,336 36.39% 10.60 Water-Distribution 889,331 889,331 148,222 103,948 44,274 29.87% 11.69 Water-Customer Service 320,184 320,184 53,364 39,231 14,133 26.48% 12.25 Renewal&Replacement 3,753,000 3,753,000 625,500 32,106 593,394 94.87% 0.86 (2) Capital Improvement 9,555,000 9,555,000 1,592,500 0 1,592,500 100.00% 0.00(2) Debt Service 494,100 494,100 82,350 72,626 9,724 11.81% 14.70 Total Water Fund: 19,004,143 19,004,143 3,167,357 794,042 2,373,315 74.93% 4.18 Fund 402-Refuse&Recycling Refuse and Recycling 612,600 612,600 102,100 51,120 50,980 49.93% 8.34 (1),(z) Total Refuse&Recycling: 612,600 612,600 102,100 51,120 50,980 49.93% 8.34 Fund 403-Stormwater Utility Storm Water Utilities 373,318 373,318 62,220 74,000 (11,781) -18.93% 19.82 (1),(2) Renewal&Replacement 454,000 454,000 75,667 233,001 (157,334) -207.93% 51.32 (2),(3) Total Stormwater Utility: 827,318 827,318 137,886 307,001 (169,115) -122.65% 37.11 Fund 605-Special Law Enforcement Police 164,661 164,661 27,444 6,588 20,856 76.00% 100.00 (2) Total Special Law Enforcement 164,661 164,661 27,444 6,588 20,856 76.00% 100.00 TOTAL EXPENDITURES-ALLFUNDS 42,579,751 42,579,751 7,096,625 3,914,940 3,181,685 44.83% 9.19 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 11/22/23 for the period ended 11/18/23. Due to timing of payroll dates 12 days of personnel expenditures not reflected in November 2023. (2)Not all operating expenditures/expenses recorded for the services of November 2023.Expenditures recorded on a cash basis and adjusted to accrual at year end. Page 2 O f 593 (3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end. Agenda Item#9. R R R R R R \\ \ \ \ �/ �\\\\\ \�\/\} \ \\\ � � 2 E :\ } \ \\ \\ : Z \, \ �2 .2 .2 IJE J \\ \ \ \\ \\ } \ \ \ \ \ Page 211 of 593 Agenda Item #9. I" w M n O 'T Ln I- O N N M r-1 fV r-1 M M (V r-1 (V 00 M r-1 M M M N lD 00 Ln N Izi- N Ln ri O l0 M r-1 00 M r i -i N N 00 Ln N r-1 O N -4 M M 00 l0 r-i O N N r� r-I ­1 —1 N N N cI ri rI N N N O O N N O O N N ri N N N f0 N lD l�D c I N 00 'T 00 Ln 'T Q1 lM0 00 't M M � r-1 N O w N � rl \ ++ \ O -1 - M � N r- U) N M � � r-1 ri N N \ 01 � N N Ln U) N Q N M w w ri r-1 M 01 N N r-1 N N O ~ O O N N N 11, N Ln w w w w M I,, M O M w 00 N ri O N lzT Ln M I� ri ri r-I I-, r" Ln W Ln I- Ln 00 w �* O Rt O r-I 1--1 M N N I" M lD M O N M M M 00 M O lzT N f V M N M M r-1 N N rI M cI N N N N O O O N N N M � � O O O N N O M N r-I l0 O M N L(] N M N N M `1 00 O r-I ri r" r-I N O O �0 r-1 rl `� -1 M c-I c-I O ri ri M -1 N O N -1 N N N O O O N N N t s s c c c 0 0 0 r- O O O N O r I N al Nr-1 Mr 1 r 1 O O O M r I f� lD L L L L L L 3 3 7 U U U N i O 41 O OC G1 � 0 Q a� C a a Ln M C E C Ln 4— C: a) O N N u 0 '3 Q a- '— C N I- V C N m � �, � c Y L C O ca C O ra C O f6 to U Ln U C C Ul H a U 4) _ _ _ +� an _ O c O > a>i Q Q CL f6 v u U M > �, o o a) � c v ao a) i— - o E L v O � E U o oc c c o v O in o .� v Q •+, a, c v Z a cz E a� M C � o U +, U � — v O n v +� a� JE N a .� -Z +- c L v — 'v v m o a o L c oc — g U c o = o M 0) � 2 1� u � � OO N ca " +' O O cn a -0 a Q i > C U Ln 0 � 2 r6 .� 'u a v n a! U U a-' N O O Q w O `�GA ro in '+� � +-� L LA Q C M N 'C .� 0c U U 0 cn O o > Ln in Q m C n M N O C — O U � O � +� ca ' w O Nu U - � — — N +-� L aL-� Q" Y m Uw EM � 0 m a U E Ou too Qa - - ' � 1� of593 o am a) o LM v > v o v O v w U a o 0Z = LL oc U m � > U O Lu U f a = w m � U Z _ U Agenda Item #9. O r-1 1-1 1-, 00 -:T 00 ri N O N 1� 1-1 w M M M O ri tD -:I- ri r- M O 1-1M 1-1 LO ri l0 M NM NLn N 00 N lD M N N r-I 0) -4 O H eq O ~ O N N 00 V1 Ql 1, n n Ln 00 cV ri O O 00 M LO N 1, l0 M ri M lD N N N 00 Ln r-I ^ 't O 1--1 Ln M M N co N N N 00 O tA p W lD �.D 00 ^ N rq -W \ � N N � � N N N M ^ 'T 00 M 00 w ri 00 O N M 00 M w N w 1l rl 00 O M O 00 1-1 M 1� I� ci �p l0 -:t O M O M Ln N 1l � Ol N M 00 1- W r- N M N M M M ci O ri ri M {p C 00 00 00 c-I N O N rq O ~ O N N 1-1 00 'T O Ln 00 O r-1 N O N O Ln U) M ci O 00 ri M M M I- Ln M M N r-1 lD ri M M ri Rt M �t Rt ri o '^ o m 0 0 M + M O o ~ o N N a-I � O N Ln O O ri w ri O O w 1, O M -zj- ri n n t t l0 00 d> c I f� ri N ++ ++ lD lD lD CO CO N ri ON c c d N L L L L 3 7 U U aJ N M O U U Ln N a1 N f6 U W a1 - L a1 w w -0 U c O V Q V o > V L - c C aJCO v 2 � s c O w o f° 4- a U co al w s m v N aJ V 0s `n bA O } to v O m > V to D +� �n co ra Ln c = v o v "mc aJ � c o 4-1 00 E � Ev U � C)w Y a O c E O co a as E ul_ o > c) M � aUl > ai v `� + aJ aj bA a A N o L a U ++ o >> U � � ai a) > N 'E (6 0In M t °� � u O °C ' s c c in `° c E a n ' -c 0 v 'v, LU CA O Q Q m ai E _ �, a o v, a) Q u to O UC •Q C L Z- u rn >• m ai l\/I L c (6 (� (Ln Ln � ai 3 a M +- ,, — o vi vOi > O .� 0 co c a1 z io CL cn 'u a� ra co L ucn a) \ Q oc a a c a Ln v s Qi 2 a � c c V V O U L x O 2i +' ai c GC ii w VI O 'o cu o v O ca E c E " +, co en > c 2 3 E V L O +� O > 0 0 `a a' M O c w nz c C7 s o s ca `� � O = rave 1 of 593 V V s m 0 D_ 2 Q N LO m V D_ a c+n H i i V Agenda Item #9. 1- M M ;I- 't M n f V 1- Cn O M N M -1 -1 ri Ln o\' 00 r` 0 CD 0 0 O lD M M M D1 1- l0 M M 00 O W N lD Ln M 00 M M c I c I M N 00 M M Ln N N --I N Ln 00 N N Ln 1, tD Ln c-I N Ln M lD -1 -1 o N Ln M I M N I� o O N (C N O o N o p N 0 00 O 't 'T ri r-1 ri M zt ri O lD ri r-1 Ln 'T O Ln M � w -1 :1- M M Ln 't M :I- N Ln c-I Ln Dl M N O Ln -1 -1 lD N Ln a) -1 lzt N Ln -1 -1 Ln lD U o N Ln N r-1 M -i rO o O 00 M -W \ (j o p O O lD O M N N lD Ln W N M ri ri O N M O N lD r-I -I N 00 M LD Ln a-I 00 N m O N N ~ M o N o p N O Ol co O B r-1 Ln N O c I O r-I r-1 O O N 00 O O M O 1, O r-I O N O M M N +, o M r- N r'n lzt ri MT ++ 00 dA o 3 o O m � f6 = 3 � � L u � Q U +� U G) N E N M w � LO N dA p r6 co N ( C 0 7 M on co \ 1 E oc V) O o 06 o = V1 u1 V) 2 V) 0 Q i +� LnO O� 3 � O @ U E ° Ln Q i ++ LA7 Q V) +1 u O to O U Ln � Ln ru U Ln ru > > (6 — C a1 r6 V) O = O Lu U f6 ro U a) U ro � U c a Q V) Ln ° a) c ,_ , a) > LL O Y a) — a Z - 0) u = > a n o > ° N L O4-1 Ln Lu 7 (n 'n L L. Vl } U a ra CO O �. -0 a--� v) J i+ +� Ln a) aJ .0 Y C >- 3 do V) a) 2 H N 2 � c � C Un >; M Ln L E U U O }t ° c ° I L C n U O c +J 0 O U` V, 0 D Q L O H V) m c U ran nA +C U Ln 0 o .o v r13 Q O _ �Qj r6 O O > o U co c w E o Y v o ° Q � W W v o v � o L a, nn O u v c a) ° E *J o_ ra .a' M = o o U oc o v D_ U a z ¢ z oc ° -0 U rn v .Q v _Q° -° m E cQ Y `O U `o SFz o E 3 > Q } � � W w w M C ° O u Of 593 a O O Q E 0 0 D_ w w w H LL D_ � 2 v) Q Agenda Item #9. O 1.0 O O N r1 H N ^ N N 1.0 00 O O N N N N Ln M h O O N N 00 O O rI rI M 1n O r-I r-I N O O M 1n O O O O O M N O O c-1 N m m m Ln m O 1n O Ln r- - ONO Ln O O O Lnt M M Ln I- -1 cV � N n n N N N N LnM N N O 00 O N N N N O O N N Zt O O O � O O O �.O r- 0 O O 0 O O O O O O 0 Ln s s `n O1 Ln M <D M t.0 1-10 0 0 -1 ri Ul ri N r-I r-1 CO CCO C Lr) C ++ 00 ++ IA C � L L 3 U U L aJ C dJ U C O M al U al L M a c 0 .w c o +. c i V C U \ Ca al I— OC be M O M M 4+ V) OA %A 7 M Y (O + L M a ru - 4-+ M t1O C 0 N o . Ln a o (U 4- rO x 4-1aJ (U v d L O aJ to U cz M � 'O w a- U E � VI VI > a)IO f6 O O t aJ (6 O O Of a) +� M 41 4-1 i C >O M O N uu O4-1 U 0 0 tw Q d Ln n L -0 > Ln a) ON ai C a1 +, W co � nD L (J d +1 +� +� V) o M a O a v o a n n c x °° 11 'c O c a� ro In U � +� O �' U •- u > �a Z3 0a O �n L �n 0 M } u- +� c6 aJ ai Y _ _ a� in A N L 0, ++ U M ca b0 OC } N \ a L L U C L f6 f6 a1 N U a) /r'1 m (a CO d VI I� l� (a O > > m L y V O a� E �� Z v >= O +' O a Q Q cu L o o ? U ti`aio v c �^ E I s E c s 0 0 0 s - a, a� L cu -i U o a, FO 0 0 CL M (0 a a, >- M O a, 0 0 M M 0 0 of 593 = a a W U z } cn O > C7 O C7 U- U C7 C7 M � U = s a Agenda Item #9. � o 0 0 0 0 0 0 0 � o o Ln M00 � LO C N N O H N O rn tOD O Ln O 100D n m Ln w N Ln LO 00 Ln 00 M to m N O N 1n 0 1P O O O O O O O O O O O O O O O O O N r-1 N l0 1n O 0 00 Ln M O O O O O 0 M 0 M 0 r-I ri 00 It -1 0 It O O N 00 r-1 lD fY') Lr u") t» N ch t.D co N 0 l0 O N pp N �f O N N O 0 Ln O O 0 O 0 O 0 00 0 00 O O O O O 0 00 O 0 O 0 Lr 00 I� S O E N Ln ON Ln r,4 N C 00 N aJ L L 3 U ++ C aJ E bA � L M Q 4-- 0 Q 0 U 67 bA v E a � � c +1 v a v ouro CD L M -0 CD +, c .(A O E � E N 4- Y c O > U n O Q O O O L 1 4! a) V) L (o L E L a) U Q ai Ln =O = — c a > a n ca c 'L u c o a� +� > ; Y a o LU + ns v c a' +� CD � o � _ vLn U H d N E Y d aJ laL ~ a1 aJ H ~ � a co V L U mul ra co ra H — E Q ra c> > U c �_ t — O 0 ,> > O L O ai >4- cri +1 1 a� O � N �° W L > OC ~ H E _ 3 u of 0 OLn m a1 a) bA > t/) O CD v d R a1 n3 a) a1 O > a� — a1 a 7 L Q + U 'u -0 M bA OJ C LL L '} [6 L O aJ L s - c > c CU — O U U- L w w w � � � LU Ln ° kn1° � = L, m2a � l� mU- w u a eLl of593 Agenda Item $§. a y � \ / / \ � m / k / $ g g S M m m / 2 9 @ § _ \ / \ 2 ° \ T � 0 m e � y o o r = - ® 0 \ en � ~ m % 2 3 0 C4@ & m o m m & m N 2 0 ¥ $ ® o e & & m # @ o # m E � � N e w o e # m r4 r « * e Ln t 00 2 C4 m ® w m � # 3 o N � e m & e e e G m £ ® � N ] § o 200 q $ e m \ M o 0 0 o e e@ m N ® % & e \ � o e N r, » m e e $ o m E m m N e e e e e z N e m m e + N g e m ) / \00 k \ / % \ ® ® / � O 7 % \ \ E o E e m w 3 i m $ / \ m \ o m \ » § r 2 u � � 3 § E _ \ E \ / % ± e E c E k / ai ƒ u 3 a e = e e @ E \ \ / $ c 3 p o .E 2 'e = 2 E / k \ f $ CA ƒ 2 ® CO ® $ s # e G = s ƒ / 2 = g ± ' m g / a) e o [ / ± � e k \ ) \ § ® / f < E E a - « _ _ > ( & § 0 2 0 -o E E W D / a G = } ru e e 2 / r A 7 2 2 § \ \ \ ƒ / / \ / 2 ® ( / 7 k \ t u o a } u 2 2 2 � g k % .\ k > § I t ƒ g 3 \ [ u £ \ = E g 2 E » +1 _ +1 Ln 4- M - m e � - _ » ' u \ £ \ « 2 u • � u £ G = > � 2 _ E / 2 2 2 2 % ¥ t o s 5 ) / d e o 4 & O ƒ \ / / 0 / CL 0 � k W / / \ \ 2 \ \ % W E e - t « o 0 3 2 7 \ > = 3 t R \ 3 \ � 7 0 5g3 Agenda Item #9. �..� N N N Ln N fII N r-1 r-1 0 LXl m m o Q1 O1 � M Ln o Q O 00 T Q Q Q Q Q Q Q Ln }L r I M M w r-1 \ 00 O 00 \ \ \ \ \ \ \ �o m Ln r 1 n r 1 M � N r, ^ z r1 N Z Z Z Z Z Z Z N O m N m N � N N N N O 1-, � Ln r- Ln 00 M M M Ln Ln Ln OM N M n I-1 a) M I� ++ O lD � 00 M (.D .-1 Ln I- M 00 00 Ln Ln 61 c-I M c-I Ln lD M c-I c-I I� Ln In Ln r-I 0 N ri ri N r�-i N .-i-1 L.fl Ln M N N r-i W 11, H D N -1 N N N O M co N M rI 00 N rn M - t M -1 00 00 -1 M M � -1 0) ^ M O M m 00 � M Ln 00 N Ln 00 00 M M N M O r-I 00 N I - ri M Ol N L!•1 l0 M C M p N c-I ri N N o N 00 Ln N N M M `� O N 00 T N r-1 L!f n M M � r-I l0 N M 00 M N r t N 0 N 00 r O Ln N N 0 M M M O -i a) N N O N r- r- O M B 00 00> N N c-I L, N N Ln N nj c-I Z O C a) on E40a) a1 a) L O p n N _ ra Q p o to Ln V1 a) I C L L -0 a) 3 V1 a-1 = a) Y .� L 2 U p +1 n p a) c to O v L Q U C 1 O Q Y Ln O N+� n3 tB a) a) dA Ln \ +, +_I Ln a) >- +, y a) M C) s o c o .a) c °' E c a) g a > O O E Ln CL n v o o o �O M N t 3 U Y EO U M C j w U M O L U (B '4-1 � a) C6 6 - � (0 Ln � O � O a3 C7 4- - 3 w a) ?� Q O N U � Z L n au c E n L bA N +, OA n n n Ln Ln >. Ln >- 4-1 a) Lp L LaL--)ti > Q fl_ by p Ln U M O M •s Ln co a) p � n La) E E . E 4- E?M M Ln Ln Ln 7 U '� O O L (6 � C 'E L E O \ cam) U o J N O n a1 aJ v a) �- aI 6 n v c� L a *' v 0 O 3 Y C) a) aa)) v v LiL 'U a) .C p$ +� Ln 1•O +- N to C n _O O Ln n C 4- a U � Ln 4- n }p v ++� Ln Ln E \ O O vLn p O a) 6 a) O Li- in- a)a) aOC,UU " Z o L ? E — o *k E E E Q Q E L OL O O W V In 0- a�J � — t C Lin C) W Ln fLbD 6 a) d Ln L E E E U �, '� > M c c v E o a ° te a E o bD �j U U p c a a) 0 v E U G o O v 'L�i� ra +� 'n +� +J p O U a) > Q aL — \ p w a) w E L c Ln w Ln (n !n _ d -p a Ln \ \ Ln p � L w (n a) a) — In E In O Q to L t,H I„H U a... t.1 L p O Q Oa U p0 L •L c� U w nA O0 N C C.L O p OA a) c c a) o f aL — p c c co '— N ra ra ro E p v o E o a) C � -0 Ln - L w -jM U a a, +� � Uwaa — � — � U — * flr of593 a a a °Q v O = O Q � � Q a z G Agenda Item $§. < < < < < < < < < < « < « m \ { m # z z 2 z 2 2 z 2 z 2 z z z \ q \ « r ƒ E « \ « \ \ e ® z � « = z # @ \ z 2 6 m z \ z e e \ _ « e / ƒ k / \ / \ \ k \ k / \ < / % < # c g m # @ M e ro � » < \ $ < o o m ƒ < ƒ < $ ± ® o » w e e m E @ z ® - r = 2 = 2 = _ _ Ln w 0 \ \ r o / § ƒ E ƒ / \ / \ \ / \ 0 / E ) \ V y u E 0 k k \ \ 0 § « / 2 s « \ x § _ \ / p R . /g -0 3\ } $ //} ƒ q /k )a / / § /} / z $ \/ / / M � � \u E � 5 g R � I ai c / @ / 9 E } & \ � . (U / = 5 / ° @ C 2 2 0 & 2 2 2 2 = t 7 o \ � \ w = ® 0 k � e ° 2 t t f \ ƒ ' = 2 2 e c \ 2 •§ G E E / E > � 2 aj % % / / ) / \ t / / ƒ 0 \ > ( \ 2 2 £ f \ 3 G � 2 § � / 2 g ) \ 7 E 'i ( \ / Ln 3 3 § / § / \ f > z \ E § / ƒ � % J % % 0 a / ± / e a 5 \ 3 E 7 § E E E / E y e e / 2 E m y @ t 2 E o 0 0 0 \ / } / } 3 # k } k \ CL / \ CO \ / \ Page 249 of 593 e Ln z 4 u e 2 m � Agenda Item #9. v ° N 00 N V1 c M kD U N Or- M ; C * 00 M N OaO-I +O N \M zf6 C a f6CvCn a) O tn LnCO C) UO- N c •3 O U a1 ru bD m ra c: W p Y ^LO NEn O L ulQp a CD ° N _ } p -0 CL MN N M NN ac:O . 0 °M I W I N O U N N M -i Nai -C a) a) C ra n a a) a) > M Q O N_0 O a) a) -- Ln ry E C VI > �••� (n O_ U MN O v a M > a L n •U O � a--� L v a -0 a) p i MI p +� N a) d W w C [6 O_ bC.O J i C y N �--I a> 00 M M M M M -1 O I- r,4 N O +' E � M O N 7 + > ° dA s U bon CO N _ \ C CY (n U N a LL c u E L c N N n L 6 C6 O U- u L o dA ° 0 i1 � O ?� a) .Ln Ov N C (n N -0 L lB Z bA a) f�6 +� 4J C 4- (6 O c c v ° v Q C7 a H •L ai aa) u c c Q M L Q > 1 a °a 'o v o 0 0 U M p 00 C N U �) U U .� C �••, -1 00 N c-I Ln W O M N ar N s N W N L -I- M Z V O L p W C O E 3 U -p 4' C N 0 N Q 3= U C� CJ (U > L 0) U U U a) l0 J 4- L L C O O N (n m .� 4- o OCL bA a1 Ln O N UL0 +L d (6 ° > a s v (n L _ Q N 0 0 0 0 L, aj ca N ca u a) a o21 � o O .� � o L (n Q a1 i M w -, z M i `� a) L N L O CL O 0 > a N U c Ln E Q -6 (n bA +� M 3 O (n a) 0 w L V U t> U p u C d 4JO LN � UJ vQ ` L W a U -o_ U p v ° c — -�e a ,� cB 3 a a a '> - Q O co Q v (n 4, i E E ca V1 V) m fD OL v +� O n h O Q a c ~ - n L `� Y `° `O O M 2 a n3 O a) , QJ v a v � -W co 06 ai t 'n > E c o c o W a o � ° 4- 4- c c U Z 3 vi c _ _ (31 U L N N Ln O s co u -0 u •� ++ a) Q) c U -0 W -° � Q n N +� L N a L i '� '� co L N u L ° a acoi ° 41° M ca Q c s 2 a QJ 0 Q y, c N (n Q N G Lan) vi a) M a) u O L m O L C - _ -O M L N N 3 f0 N `~ � U Z L E �O .0 O 7 C fG N N +-+ O L O °c° O � — (n v, c 7 ao CL � ate, a' a Z c ra 0) > o O N Q Q N v 'C ,C o o2S o25 v O O +' [6 > Q L C L f6 fE 1� Vf N N I QJ cu E M O can 0 a v v V) Q o LEE *' * * c v a a 4— h0 O 0Z S oC (n O_ U O L +' (n N *' Y O a C Caj C C — C O U 4- i' Y a) w 0M C (n u a) — L �-- to U LU a O_ a) C L (6 z In _ a w CO .0 M Ln Inc V) a >. d L V L b0 ° a N O L +' a ra a .� U `a a �^ �( W L a) c6 >� >� M M C a1 iF Li L Ln � n > wEL EL M a) a Q a a +n a + v im _ v °C w m u E E E ° a v .a v v o o E (—>o °J o P g 2 O of 593 O Vol 2 7 L a) a) Q O * Ln w U w � � (i L Agenda Item $§. m > > / \ ƒ � > e Q 5 m > > 7 / � q 2 $ f « & f / E ƒ / ¥ / \ / ƒ \ 7 \ / E C r� / / f a \ \ \ 2 e # r § \ >- / 3 / r 0) \ / k » o = m \ 7 \ \ / / \ q m r1i 4 E � ru \ \ _0 t \ \ � \ % c \ 7 u / \ \ § © { > \ cl ° CL / ® k � \ \ ) ± ■ — § / y _ 2 E ° _ k 4.1 2 k \ k / cu f \ J I \ Ln 7 \ g o \ j § - \ § E a) 2 / § W _ \� � ) \ � '7 / / E g = Cl. \ Z e \ M \ e ) \ \ \ \ / G _ _ _ t E 2 z x e M \ / aj> / t J Page 221 0 593