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Home My WebLink AboutDocumentation_Regular_Tab 07_1/11/2024 Agenda Item #7. Regular Council STAFF MEMO Meeting: Regular Council - Jan 11 2024 Staff Contact: Jeremy Allen, Village Manager Department: Manager Monthly Manager's Report Below is a listing of Finance Department reports presented and statistical data for the month of December 2023. Financial Reports— Unadusted, Unaudited • Balance Sheets, Summary (attached) • Revenue & Expenditure Report, Detailed (attached) • Cash and Investment Report (attached) • Revenue & Expenditure Report (prior year comparison), Summary, Detailed (attached) • Revenue & Expenditure Report (target budget), Summary (attached) Statistical data — department benchmarks • Finance Additional Information 1. The Financial Reports presented above are unadjusted and unaudited. The Village considers revenues available if collected within 60 days of the current fiscal period. This means that there are additional revenues and expenditures that have not been recorded to date and that will be recorded once year-end adjustments are completed. Additionally, during the year, revenues and expenses are recorded on a 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 $8.6 million, which represents 74% of the budgeted amount. Historically, 91% of ad valorem tax distribution receipted by the end of February. 3. Sales/use taxes (20%), 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 two month's collections. 4. Intergovernmental revenues (20%) 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. Page 165 of 428 Agenda Item #7. 5. Revenues (Budgetary comparison) recorded in the General fund represents 30% of budgeted due to the distribution nature of Ad valorem taxes collected at 74%. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 22% 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. 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 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 December 2023 Financial Report (002) December 2023 Managers Report.ADA (1) December 2023 Grant Budget Worksheet 2 Balance Sheet 12.31.23 Page 166 of 428 Agenda Item #7. VILLAGE OF TEQUESTA Cash& Investments Unadjusted Unaudited 12/31/2023 Cash and cash equivalents Investments Total General Fund#001 $ 2,662,201 $ 11,265,493 $ 13,927,693 Building Fund#101 204,021 724,584 928,605 Capital Improvement Fund#301 8,620 1,205,430 1,214,050 Capital Projects Fund#303 3,124 261,565 264,690 Water Utility#401 631,445 8,829,886 9,461,331 Refuse &Recycling#402 357,125 58,573 415,698 Storrnwater#403 360,482 47,172 407,654 Special Law Enforcement#605 41,856 263,697 305,553 Total Cash and Investments $ 4,268,873 $ 22,656,401 $ 26,925,274 Page 167 of 428 Agenda Item #7. VILLAGE OF TEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 12/31/2022 12/31/2023 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 7,729,498 8,570,312 840,814 10.88%Collection of property taxes varies based upon payments Sales&Use Taxes 327,58D 270,278 (57,302) -17.49%Timing of receiving/recording state revenues varies Franchise fees-gross receipt 107,946 117,970 10,024 9.29% Licenses&Permits 1,960 640 (1,320) -67.35%Timing of receiving/recording vacation rentals varies Intergovernmental Revenue 184,717 197,272 12,555 6.80% Chgs for Services-Gen Gov 81,286 75,659 (5,627) -6.92% Indirect Costs 215,769 225,747 9,978 4.62% Rents&Royalties 167,041 1,855 (165,186) -98.89% Change in Accounting Principal for Recording Leases Contributions&Donations 5,375 1,300 (4,075) -75.81% Based upon the Goodwill of the Community Miscellaneous Revenues 13,055 15,153 2,098 16,07% Potpourri of Sources which are not consistently collected Chgs for Services-Public Safety 248,014 283,928 35,914 14,48%Transportation fees account for the most of this increase Fines&Forfeitures 3,106 1,0D2 (2,104) -67.73% Based upon timing and infractions cited Impact Fees 1,701 3,403 1,702 100.03% Based upon new construction which vairies Charges for Services-Recreation 12,833 44,126 31,293 243.85% Recreation fees increase due to open facility/programs Unrestricted Investment Earning 56,489 45,325 (11,164) -19.76%Timing of receiving/recording interest varies-Cash basis Other Financing Sources 10,000 668 (9,332) -93.32%Timing and stock for sales of equipment vaires Total General Fund 9,166,370 9,854,638 688,268 7.51% Fund 101-BUILDING FUND Licenses&Permits 138,391 128,377 (10,014) -7.24°%Varies year to year based upon activity/projects Charges for Services 373 0 (373) -100.00% Unrestricted Investment Earning 5,333 8,432 3,099 58.11%Timing of receiving/recording interest varies-Cash basis Total Building Fund 144,097 136,809 (7,288) -5.06% Fund 301-Capital Improvement Fund Sales&Use Taxes 0 85,565 85,565 100.00% 1st yr 1 cent sales tax&water utility tax recorded here Unrestricted Investment Earning 2,236 11,680 9,444 100.00%Timing of receiving/recording interest varies-Cash basis Total Capital Improvement Fund 2,236 97,245 95,009 100.00% Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 2,334 2,334 100.00%Timing of receiving/recording interest varies-Cash basis Total Capital Projects Fund: 0 2,334 2,334 100.00% Fund 401-Water Fund Miscellaneous Revenues 1,572 0 (1,572) -100.00% Unrestricted Investment Earning 35,931 70,535 34,604 96.31%Timing of receiving/recording interest varies-Cash basis Other Financing Sources 21,693 24,709 3,016 13.90%Sale of assets Charges for Services 1,400,968 1,732,775 331,807 23,68% New Capital Recovery charge implemented in FY 2024 Total Water Fund: 1,460,664 1,828,019 367,356 2SAS% Fund 402-Refuse&Recycling Unrestricted Investment Earning 0 720 720 100.00% Charges for Services 478,263 469,646 (8,617) -1.80% Collection of solid waste fees varies based upon payments Total Refuse&Recycling: 478,263 470,366 (7,897) -1.65% Fund 403-Stormwater Utility Unrestricted Investment Earning 0 2,007 2,007 100.00%Timing of receiving/recording interest varies-Cash basis Charges for Services 405,038 431,165 26,127 6.45% Total Stormwater Utility: 405,038 433,172 28,134 6.95% Fund 605-Special Law Enforcement Forfeitures 12,409 623 (11,786) -94.98% Differ from year to year Unrestricted Investment Earning 643 2,399 1,756 273.13%Timing of receiving/recording interest varies-Cash basis Total Special Law Enforcement 13,052 3,022 (10,030) -76.84% TOTAL REVENUES-ALL FUNDS 11,669,721 12,825,607 1,155,886 9.91% NOTES are for differences greater than 10%and$1,000. Page 168 of 428 Agenda Item #7. VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 12/31/2022 12/31/2023 VARIANCE I VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 14,032 14,527 496 3.53% Manager 70,622 82,456 11,833 16.76% Salary&Benefit increases Human Resources 105,047 116,968 11,921 11.35% Regular salares and comp absenses Village Clerk 93,451 113,391 19,940 21.34% Increase in legal advertising&computer maintenance Finance 165,614 193,769 28,155 17.00% ClearGov software purchase$24K Legal 25,547 23,147 (2,401) -9.40% Comprehensive Planning 35,683 61,110 25,427 71.26% Regular full time salaries&benefits General Government 68,894 90,760 21,866 31.74% Other contractual svcs and insurance increase IT 190,879 213,649 22,770 11.93% Computer system maint Police Department 906,831 844,810 (62,021) -6.84% Code Compliance 24,598 4,793 (19,804) -80.51% Vacant position Fire Control 1,056,026 1,006,848 (49,179) -4.66% Public Works 352,846 320,551 (32,295) -9.15% Leisure Services 281,636 327,646 46,010 16.34% Ins increase Debt Service 423,166 377,233 (45,933) -10.85% 2002 Note was paid in full Total General Fund 3,814,874 3,791,659 (23,214) -0.61% Fund 101-BUILDING FUND Building Department 192,581 253,138 60,557 31.44% Reg salares&comp absenses payout-added Inspector Total Building Fund 192,581 253,138 60,557 31.44% Fund 301-Capital Improvement Fund Miscellaneous projects,M&E 78,474 182,381 103,906 132.41% Projects varies year to year,timing in recording Total Capital Improvement Fund: 78,474 182,381 103,906 100.00% Fund 303-Capital Projects Fund Total Capital Projects Fund: 0 0 0 #DIV/01 Fund 401-Water Fund Water-Administration 397,252 482,477 85,226 21.45% Insurance Water- Production 486,919 402,770 (84,149) -17.28% Pension expense,timing in recording Water-Distribution 238,599 170,060 (68,538) -28.73% Pension expense,timing in recording Water-Customer Service 66,154 67,029 876 1.32% Renewal&Replacement 267,684 103,613 (164,071) -61.29% Differs from year to year based upon projects Debt Service 110,449 111,685 1,236 1.12% Total Water Fund: 1,567,057 1,337,636 (229,421) -14.64% Fund 402-Refuse&Recycling Refuse and Recycling 100,886 102,240 1,354 1.34% Total Refuse&Recycling: 100,886 102,240 1,354 1.34% Fund 403-Stormwater Utility Storm Water Utilities 93,570 95,492 1,922 2.05% Renewal&Replacement 14,485 233,001 218,516 1508.56% Differs from year to year based upon projects Total Stormwater Utility: 108,055 328,492 220,438 204.01% Fund 605-Special Law Enforcement Police 44,747 12,649 (32,097) -71.73% Differs from year to year based upon needs Total Special Law Enforcement: 44,747 12,649 (32,097) -71.73% TOTAL EXPENDITURES-ALL FUNDS 5,906,673 6,008,196 101,523 1.72% NOTES are for differences greater than 10%and$1,000. Page 169 of 428 Benda Item #7. THE VILLAGE OFTEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED FY 1014 FY 1014 25.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 12/31/2023 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 11,524,090 11,524,090 2,881,023 8,570,312 5,689,290 197.47% 74.37 Historically,91%receipted bythe end of Feb State revstwo month behind,record-cash basis,ins prem tax Sales&Use Taxes 1,350,252 1,350,252 337,563 270,278 (67,285) -19.93% 20.02 received as one distribatFYEj$3071() Franchise fees-gross receipt 530,938 530,938 132,735 117,970 (14,765) -11.12% 22.22 one month behind Licenses&Permits 9,000 9,000 2,250 640 (1,610) -71.56% 7.11 Indirect Costs 902,991 902,991 225,748 225,747 -1 0.00% 25.00 Grants Federal 25,737 25,737 6,434 0 (6,434) -100.00% 0.00 Differfrom year to year,timing of collection Grants-State 77,000 77,000 19,250 0 (19,250) -100.00% 0.00 Differfrom yeartoyear,timing ofcollection Intergovernmental Revenue 984,222 984,222 246,056 197,272 (48,784) -19.83% 20.04 State revs one/two more months to be recorded Grants and Contributions-Local 14,084 14,084 3,521 0 (3,521) -100.00% 0.00 Differ from year to year Chgs for Services-Gen Gov 208,645 208,645 52,161 75,659 23,498 45.05% 36.26 Land development fees based on projects Chgs for Services-Public Safety 1,227,355 1,227,355 306,839 283,928 (22,911) -7.47% 23.13 Timing in revenue recording FMSJlC curly Charges for Services-Recr. 62,500 62,500 15,625 44,126 28,501 182.41% 70.60 Program fees Fines&Forfeitures 18,275 18,275 4,569 1,002 (3,567) -78.07% 5.48 Code enf fees decreased Unrestricted Investment Earning 280,500 280,500 70,125 45,325 (24,800) -35.37% 16.16 Timing of receiving/recordinginterestvaries-Cash basis Rents&Royalties 188,839 188,839 47,210 1,855 (45,355) -96.07% 0.98 Timing in revenue recording,cash basis Impact Fees 8,169 8,169 2,042 3,403 1,361 66.63% 41.66 Differfrom year to year depending an projects/permits Contributions&Donations 10,000 10,000 2,500 1,300 (1,200) -48.00% 13.00 Timing Tequesta rest and other events donations Miscellaneous Revenues 13,205 13,205 3,301 15,153 11,852 359.01% 114.75 Differ from year to year Other Financing Sources 8,398 8,398 2,100 668 (1,432) -68.20% 7.95 Saleofassets Total General Fund 17,444,200 17,444,200 4,361,050 9,854,638 5,493,588 125.97% 56.49 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 152,177 128,377 (23,800) -15.64% 21.09 Varies year to year based upon activity/projects Unrestricted Investment Earning 15,000 15,000 3,750 8,432 4,682 124.85% 56.21 Timing of receiving/recordinginterestvaries-Cash basis Appropriate Fund Balance 564,262 564,262 0 0 Total Building Fund 1,187,970 1,187,970 155,927 136,809 (19,118) -12.26% 11.52 Fund 301-Capital Improvement Fund Sales&Use Taxes 757,055 757,055 189,264 85,565 (103,699) -54.79% 11.30 State revstwo month behind,record-cash basis Unrestricted Investment Earn 0 0 0 11,680 11,680 100.00% 100.00 Timing ofreceiving/recordinginterestvaries-Cash basis Transfers In 15,000 15,000 3,750 0 (3,750) -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 1,253,964 193,014 97,245 (95,769) -49.62% 7.76 Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 0 0 2,334 2,334 100.00% 100.00 Timing of receiving/recordinginterestvaries-Cash basis Grants-State 200,000 200,000 50,000 0 (50,000) -100.00% 0.00 Timing in revenue recording Transfers In 1,884,895 1,884,895 471,224 0 (471,224) -100.00% 0.00 FY 2024 not recorded,transfers recorded at year end Appropriate Fund Balance 0 Total Capital Projects Fund: 2,084,895 2,084,895 521,224 2,334 (518,889) -99.55% 0.00 Fund 401-Water Fund Charges for Services 8,234,600 8,234,600 2,058,650 1,732,775 (325,875) -15.83% 21.04 water sales revenue one month behind Unrestricted Investment Earn 0 0 0 70,535 70,535 100.00% 100.00 Timing of receiving/recordinginterestvaries-Cash basis Miscellaneous Revenues 37,272 37,272 9,318 0 (9,318) -100.00% 0.00 Differ from year to year Other Financing Sources(icl.loan) 8,620,000 8,620,000 2,155,000 24,709 (2,130,291) -98.85% 0.29 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 4,222,968 1,828,019 (2,394,949) -56.71% 9.62 Fund 402-Refuse&Recycling Charges for Services 592,403 592,403 148,101 469,646 321,545 217.11% 79.28 Historically,91%receipted bythe end of Feb Unrestricted Investment Earn 500 500 125 720 595 476.00% 144.00 Timing of receiving/recordinginterestvaries-Cash basis Appropriate Fund Balance 19,697 19,697 0 0 Total Refuse&Recycling: 612,600 612,600 148,226 470,366 322,140 217.33% 76.78 Fund 403-Stormwater Utility Grants&Contributions 252,500 252,500 63,125 0 (63,125) -100.00% 0.00 Timing in revenue recording Charges for Services 545,550 545,550 136,388 431,165 294,778 216.13% 79.03 Historically,91%receipted bythe end of Feb Unrestricted Investment Earn 500 500 125 2,007 1,882 1505.60% 401.40 Timing of receiving/recordinginterestvaries-Cash basis Appropriate Fund Balance 28,768 28,768 7,192 Total Stormwater Utility: 827,318 827,318 206,830 433,172 226,343 109.43% 52.36 Fund 60S-Special Law Enforcement Forfeitures 25,000 25,000 6,250 623 (5,627) -90.03% 2.49 Differfrom yeartoyear,timing ofcollection Unrestricted Investment Earn 1,500 1,500 375 2,399 2,024 539.84% 0.00 Timing ofreceiving/recordinginterestvaries-Cash basis Appropriate Fund Balance 138,161 138,161 34,540 0 0.00 Total Special Law Enforcement 164,661 164,661 41,165 3,022 (38,143) -92.66% 0.00 TOTAL REVENUES-ALL FUNDS 42,579,751 42,579,751 9,850,403 12,825,607 2,975,204 30.20% 30.12 NOTES are for differences greater than 10%and$1,000. Page 170 of 428 A THE VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 25.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 12/31/2023 VARIANCE VARIANCE USED Fund 001-General Fund Council 74,640 74,640 18,660 14,527 4,133 22.15% 19.46(1),(2) Manager 362,368 362,368 90,592 82,456 8,136 8.98% 22.75(1),(2) Human Resources 456,599 456,599 114,150 116,968 (2,819) -2.47% 25.62(1),(2) Village Clerk 447,453 447,453 111,863 113,391 (1,528) -1.37% 25.34(1),(2) Finance 807,224 807,224 201,806 193,769 8,037 3.98% 24.00 Legal 195,000 195,000 48,750 23,147 25,603 52.52% 11.87(1),(2) Comprehensive Planning 495,338 495,338 123,835 61,110 62,725 50.65% 12.34(1),(2) General Government 328,215 328,215 82,054 90,760 (8,706) -10.61% 27.65(1),(2) IT 535,503 535,503 133,876 213,649 (79,773) -59.59% 39.90(3) Police Department 3,748,841 3,748,841 937,210 844,810 92,400 9.86% 22.54(1),(2) Code Compliance 109,261 109,261 27,315 4,793 22,522 82.45% 4.39(1),(2) Fire Control 4,764,250 4,764,250 1,191,063 1,006,848 184,214 15.47% 21.13(1),(2) Public Works 1,626,076 1,626,076 406,519 320,551 85,968 21.15% 19.71(1),(2) Leisure Services 1,201,176 1,201,176 300,294 327,646 (27,352) -9.11% 27.28(3) Debt Service 542,250 542,250 135,563 377,233 (241,671) -178.27% 69.57(3) Interfund Transfers 1,700,008 1,700,008 425,002 0 425,002 100.00% 0.00(3) Allocate to Fund Balance* 49,998 49,998 Total General Fund 17,444,200 17,444,200 4,361,OSO 3,791,659 569,391 13.06% 21.74 Fund 101-BUILDING FUND Building&Zoning 1,187,970 1,187,970 296,993 253,138 43,854 14.77% 21.31(1),(2) Allocate to Fund Balance* 0 0 Total Building Fund 1,187,970 1,187,970 296,993 253,138 43,854 14.77% Fund 301-Capital Improvement Fund Public Works 65,000 65,000 16,250 92,673 (76,423) -470.29% 142.57 (2),(3) Parks 210,000 210,000 52,500 0 52,500 100,00% 0.00 (2),(3) Tequesta Drive(Bridge) 175,077 175,077 43,769 0 43,769 100.00% 0.00 (2),(3) Tequesta Park 44,000 44,000 11,000 0 11,000 100.00% 0.00 (2),(3) Misc Projects 250,000 250,000 62,500 89,708 (27,208) -43.53% 35.88 (2),(3) Interfund Transfers 310,000 310,000 77,500 0 77,500 100.00% 0.00 (2),(3) Allocate to Fund Balance* 199,887 199,887 Total Capital Improvement Fund: 1,253,964 1,253,964 313,491 182,381 131,110 41.82% 14.54 Fund 303-Capital Projects Fund Public Works 710,000 710,000 177,500 0 177,500 100.00% 0.00 (2),(3) Leisure Services 1,250,000 1,250,000 312,500 0 312,500 100.00% 0.00 (2),(3) Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 2,084,895 2,084,895 521,224 0 521,223 100.00% 0.00 Fund 401-Water Fund Water-Administration 1,711,930 1,711,930 427,983 482,477 (54,495) -12.73% 28.18 Water- Production 2,280,598 2,280,598 570,150 402,770 167,379 29.36% 17.66 Water-Distribution 889,331 889,331 222,333 170,060 52,272 23.51% 19.12 Water-Customer Service 320,184 320,184 80,046 67,029 13,017 16.26% 20.93 Renewal&Replacement 3,753,000 3,753,000 938,250 103,613 834,637 88.96% 2.76 (2) Capital Improvement 9,555,000 9,555,000 2,388,750 0 2,388,750 100.00% 0.00(2) Debt Service 494,100 494,100 123,525 111,685 11,840 9.59% 22.60 Total Water Fund: 19,004,143 19,004,143 4,751,036 1,337,636 3,413,400 71.85% 7.04 Fund 402-Refuse&Recycling Refuse and Recycling 612,600 612,600 153,150 102,240 50,910 33.24% 16.69 Total Refuse&Recycling: 612,600 612,600 153,150 102,240 50,910 33,24% 16.69 Fund 403-Stormwater Utility Storm Water Utilities 373,318 373,318 93,330 95,492 (2,162) -2.32% 25.58 Renewal&Replacement 454,000 454,000 113,500 233,001 (119,501) -105.29% 51.32 (2),(3) Total Stormwater Utility: 827,318 827,318 206,830 328,492 (121,663) -58.82% 39.71 Fund 605-Special Law Enforcement Police 164,661 164,661 41,165 12,649 28,516 69.27% 100.00 (2) Total Special Law Enforcement 164,661 164,661 41,165 12,649 28,516 69.27% 100.00 TOTAL EXPENDITURES-ALL FUNDS 42,579,751 42,579,751 10,644,938 6,008,196 4,636,742 43.56% 14.11 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 12/21/23 for the period ended 12/178/23. Due to timing of payroll dates 12 days of personnel expenditures not reflected in December 2023. (2)Not all operating expenditures/expenses recorded for the services of December 2023.Expenditures recorded on a cash basis and adjusted to accrual at year end. Page 7 f 428 (3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end. Agenda It 0o oo 1, o -�t Ln 1, o N N M r-I N r-I M M N ri N 00 M r-I Ln m 00 N l0 00 Ln N lzt fV Ln -1 O 1.0 M r-1 00 00 r-I r-1 N N 00 Ln N r-I O N r'1 M m 00 l0 ri O N N 1� r'1 r-1 r-I N fV O O N N O O N N ri N N NN f13 N l0 00 ri 00 N N m M 00 � N c-I N 1l l0 r I N 00 00 Ln l0 M M 1" -1 O l0 \ IS \ O c-1 ri r � M N Lf f N M -1 ri N N \ dl W N N Ln Ln N 0 N M l0 l0 r-1 c-I M 0) N f V r-1 f V N O ~ O O N N N 1" N Ln w l0 w w M 1, M O M l0 00 N -1 O N -�t Ln -tt M n ri ri ri 1� r- Ln l0 Ln 1- Ln 00 l0 �t O Itt O r-I -i ry) N N 1- m l0 m O N M M M 00 Ln O �t N N M N M M r-I r-1 r-1 N N cI M cI N N N N N N N N O O O N N N N N N \ \ 1, O � r-I M O l0 O r-1 00 l0 M fV N O r-1 -4 \ Ln r-1 01 M N M `4 c-I ri (V I� r-I fV l0 M N fV r-1 N N N O O O N N N t s t c c � 0 0 0 "I 1� m N rn o o M o r, rn Ln Ln r-I c-I r-I r-I � N M O r O N ri Ol N r-1 Nr-I O N O c-I c-I c-I c-I 00 L L L 3 3 3 U U U N L Q ar E L E m Q Q Ln 4.1 d = E E L MS a O N � � � C E E c E 3 v � ° ^ an 4' a, an N m a) o_ ° +� v ° v ucr ° L Z .0 co C U E U N vi .2 U to H d LJJ u C ' O m � C L U C O V) 4) '�, a) U aJ f6 a) a) a) t0 �_ dA t� C ._ +-+ C a j N v1 Q O_ E a) mo .z U U C C + � `li ° _0 O a) oc E E a) +1 O L v ° E °C c 0 o v o Ln o v Q Q) � U v C a, a) E C m � � ° Ul U +� v C a) O n5 a� o_ +, aJ = N cu o C •+, +, � C — u a) c m E ai o u ° a o C OC _ a _ + O U C O O a) O G L- U -0 n3 O U a) a) — cB cB U a) a) of O ul cr C D_ > U O O V) -0 M U O_ a) L � a) U U 4• a) O O IZ LL Q O 4 C \ a) a) ab f6 VI �- L �--� L LA Q � - a) •� c U U o (n O �� O > h VI C O C v Lu C a) C o U t o +, L � Q m w �, t r� n5 _ � � E o_ � E _ s w L 0_ L � YQm �, � P '1tof428 aaaj ii +2 3 •20 E Lu •7 E 1 oc 0 u a) u E tin O Q Q +� Hv a) o a� o o H a� > o w v a� LL U o_ o o v o o z of U LL of. 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H m H > V O w U oc o_ oc LL m —j U z w - U U Age ,'-,A 00 v 00 r1 N O rV n ri 00 Ln Ln Ln Ln :I- '�t r-i N n M M r-I m -1 m 1.0 m N m N Ln O r-I tD Itt -1 Ln M 0 N r-I Li 00 N Lfl m rV N r-i 0) r-I ri C4 N G LD lD I� c-I N fp N O O � O ~ O N N 00 Ln (n n n n Ln 00 N 1-1 O N 1- fV 0 00 M Ln N 1, LO m .-I m LD N N N 00 Ln ri I" 0 -1 Ln M M N N N 00 c-I m O H C 0000 ^ LO Ln ++ N N N N m I" 00 M 00 LO ri 00 0 N m 00 a) LO N LO I- r- 00 0 m 0 00 1--1 rn I-I n r-I LO LO �t 0 m 0 m Ln N 1\ rl- m fV M 00 1l- W n N r-I rn ` ` M M N m m M r-I 0 c-I r-I O O 00 00 00 N O N N N O O N N N N ';:J- O 00 O O 1-1 't m N O Ln N Ln w p m N O tn O rV N N m M Q M O I.- O N N r -:T O M N O 0 N m 0 O O N 00 m r I W r-I N m M N as+ - rJ LO N r-I N r I 3= � O O lO 0 0 Ln L L 3 3 V U O N aJ ._ L Z c a) Lnn >- h a) ra a) U_ Ln LL LL Ln V �n V 0 \ V � C E O m c0 m V N _O -O \ n al V) C) to C > O 0 C �v1 i L U 0 c `O N o E U ,n c � a E w to E o V ra \ u v Ln m CO v (u U la ra 4 J m p ca L O a) Lu ca M N ao U O 4-1 X N cco � p a_ 0' ai U () \ = aJ a) Y }, 0 Ln IA Ln O a) E C 4-- Ln �, O v ai Q ~ N V Q) O ai LL. 4L O a) a) C 1S c a) M N -IQ m 'a) v N N U C c c E N c� cn a '� °� > a`ai v nn 3 w ° Q ui O Q Q in v, N 0 0 CO (U O N C W p a ,C aJ L 0 L ra ra LA Ln ra en a>i v tia a) o o N c 4 °' z u 2 ao +� a 4-1`,' U 1 V U +� c \ c ac a s v, \ c a) + c ai Q o a L x 0 v +, E a 0 .E In oC LL w Ln of 428 a) v o v 0 a) 0 a) E c c _0 -0 en v c ra > - c = ss I E v, U t o +� ai > +� 0 0 0 O c a) c c (D a) ; o a m a t ;o rLa L O E V V -j m 0 0 a- Q N H rn U a a_ cn H U- V D age m \ \ / 7 / \ � a 00 2 CD CD o e m m � e m » m _ @ = o # r4 3@ < = m m e -1 m # N _ m m z r4 \ e y m ® \ m r4 ® \ % $ \ e � M m / e e § - B \ rq � < o � � e e e m t a e o w e e m tt o Ln m � < e # @ e �t Ln �t 2 � r"i@ e m (n m rlj o@ e e s rq m m e � r,4 Ln e e z @ & m Ln g --Im --Im 00 \ � o E m e r- N m e m ¥ w 00 m w@ Nrl-j 0 � r1i m o m -4 m e � e � e \ e \ e \ 00 L m e Ln o ~ Ln / 2 � e@ e g o o # e � e e o e o e 3 e o e e # o e » � e o ° N e e e m e e e o e e E to \ o 2 S urn � { � % ( � � � ._ § k \ D _ E ® v) 0 2 / / ( § § °/ / \ / \ { _ ' c M .g 2 -' 2 g E E \ LU CO \ k § k § U _ ® a 2 E u \ = 7 ® r _ / W E _ $ - \ \ : \0 { 2 c $ { § [ g » / 2 \ _ § y $ / e 2 \ _ _ 2 % g o E z _ k E k \ 3 k : ° 2 \ & a % c c $ m s y 2 2 = Ln ° / _ / § / & & ƒ f / / 2 n / I \ � � 2 c / 5 3 D e 2 = _ / _ -P c = _ - 2 $ = e \ CL & o = y = e E g E - @ 5 a = _ E - _ E 4 e p o * = R - o [ • ± \ ƒ \ 2 / / < \ ? U ® J / J § > u 2 / 2 ƒ ° / \ \ = 2 5 § 3 \ E 2 2 \ \ \ & / k 0 428 0 2 J e = » _ \ % 0 = u - e k a / 0 a / / / 2 E ± E e 7 4 3 2 ƒ 2 / \ Agenda Item V. � N O 4w \ t�D Ql ^ O l0 OLr) 00 0 N ^ ry) N N l^D 00 O N O y� N O O O zT O O O O }�i \ � O O O MN O O Ol N N -;T Ln N O O O c-I c-I M Ln O I" Ln 1n O O LI1 1n Vl O O O O O 1.f1 M Ln O Ln O O O �t O O M N M f n Il c-I 00 O Ln O M n 1-1 1� V) O �t Ln �t -1 N w Ln O -q M LO I- ci M w I;t 00 -1 N w - w - O M N 1-1 00 1-1 N N In M N N Ln M - O � N N N O N N O O O O O O O (.D It M O O N O O O O O O O O O O O O O O O O r1 00 :t 00 w M T Lr) Ln O -:T -:T �+ c-I rl ri ri M i--I rl ri C CO G a7 L L 3 N U fC 4 aj U C O O aJ Lu OJ Y L M a c O o +� +_ 'n fL7 O O u L L Y M Q Ma, N OA a co (o d N tw to O N a) i O u u O_ ~ p aJ -6 U a) Q p U N - O .p = M w u v0 4- C:oC ro a u �n a) u > O O O O M O IILI a1 E Y d = o O vOi = 1 j O E 4-' cj O Y co u u O O co p O p ^ 2 Qbb L co Cp a ca a w cN v v '� v, a u L _ u L d a) !A E +1 L _� L L L J E M M O Y '> Io C O O a) O E a co ,n c co ro ro nA ro m t `6 L cn cn c �; u Y +, o Y a u v g a Q Q c x c7 •- 1i v 0 v a p E O Ln L o N O u ,, ii +� a) aJ Y _ _ O aJ n3 ro co H +, U ro co O +� L" \ + u C � 'ro co aj 'n +� +� +� ro C u CO f6 Z v a v c N `^ n M O > > m Q v a) v > ,_ - - +2 a Q L u M L I of 428 lu bo E aj � � E a� s E o c s o o E Q a, V s s o w H >- cn 0 > - C7 O H101LL V H (D (D m U o_ oc a HII I Agenda Item V. Na o Ln O'n rncn 0 Ln M O m 0p N r-I N N O N O N O O O O O R O M M M Ol (.0LDD O O O 00 00 W � -- 00 M ul w LO N c-I w O Ln .--� .—I .—I L(1 0 M 1p M L(1 N ('(1 N l0 O N O O O O O O O O O O O O O O O O O N —i O M L(1 M O O O O O O O O L(1 O Ln O .--I �t M Ln �t O O N n N 00 c-I Il lD 't M iD Ln M N N m W 00 O O rI t N 00 M N 0 lD 00 Ql N Lf') LfI (V O N N O O O O 0 00 O O 0 00 00 -1 O O O O O O 0 0 -1 Lr N I- S O E r- Ln m 00 M M ON N M M c-1 W Ln al L i 7 U a) aJ i 0A M v D p O v_ ° O U d L � d aJ ro 4J h ru O '^ -a C7 4' `^ M 41 s O 0 > V (o O c Y Y ai p -a a) � O +J a) co L E L a� .0 ti C d > d (B Q (6 O > a) a] Y w +'' a) c 7 a a) O 'Z a) a) a) > Q a� 7 L j w C to C7 O — U f�C C i i S ° Ln ° as Y Ln LL ° v `� v = Q (6 v L o Ln (� ° 0a L O m v a _� v °C Ln a, a) ~ ° > v o �' p °a vLn n ` 6 Of 428 v C) ) 'U � �_ n3 a) w aJ � LL t �� (a L O L r0 0 v Q a) � � O a1 O � C � � p Y � a) c — i � O U LL �, DC Q U H O L a) O a O a) O (a a) L v N = (a (0 O (C V) w ii V) H LL V) LL 2 N -j m a D_ LL m LL Lu U a Agenda Item V. o a N Ln kD Ln -1 � � Ln N ^ O M O w ^ � m � N N M Ln n + \ M O O Ln ""� M Q TT O Nl C"i M Ln O M N l0n 00 1-1 ci -i N rfr0 N c-I N N 0 ~ N ~ N cm N O 00 O TT M 000 +fa \ N N -iOpp p M Ln N M N � LT C) I, M H O ci N N Lo 01 ^ �, N N N c-I M N MM N 00 U) N� 00 MN M lD N Ln O O N N o M ip N Ln N Ln N 3 Lri O L.p O M M m O Ln O � O M L 0 m 0 N N l N lD -q L n w Ln N N O O m N �D � N M � M 't N r-1 1-I 00 0 O M --i t l0 N L n � N -;t r-I (D7 LO N N O -a Ln O L� O M m 00 > c M O I� N r-I O M Ln O O O N N O 00 c-I O l0 c-I c-I Ln M Ln l0 O N N Ln U M O Z L 0 V Q V i/? t c O E a7 N v V Q L O O O N E Y L L U (U al _ Q O Y V a) a) a a °' a) bD a) U 3 U -O C: Q U In > Ln i M Ln Ln 72 O N n3 .ru Q++ C cra L 2L L L ; O N C 6 -a -6 a) C L N uni N Co 10 i Ln N C: Ln u O •U 0 Q 2 i +, aC) LL L Q M C: O CY� a) a) N CL C � a J D 000) C L a Ln Q C } N f0 LL C OL U a) a U a O = U t O ) c Ln OJ ai W V)U G O a J �� 0ga a e of 428 oa , v Q _D Ln N fl- O O O O O C L4 _0L O M f6 4� O a a O C a > bD O 0 a a a Li a � o a > Mno} V) o0 w w a Q Agenda Item V. N N r-1 ° oo m m 0 °' °' °�' m o Q o ao m Q Q Q Q Q Q Q Q Q Q Q — m m oo 00 0 00 1O `� `^ r' — m -Ln M 1� z z Z Z Z Z Z Z Z Z z z N r * N m m 0 N o Ln r, in w m m m �, Ln �, LD o N m n ^ -1 Ln rn m Ln N 00 Q Ln al -1 M r-1 O l0 l0 00 M l0 0l Ln Ln l0 M c I r- M 00 00 N Ln N c I M 00 Z r-I ri N N r�-I N c-i-I L.n M N N Ol M O 0 Ln Ln rn M w � N rn n O O 't t0 0)ry) Ln M 00 01 � 00 00 Q lfl ^ lfl Ln Ol N N m M m u� 00 o r oo �0 rn Ln m m Ln o0 Qj N N r-I Lr) Ln l0 N O Cl 61 Z 00 r-1 N M T N c-I Ln Ln Qy1 m m m r1 m r-i Ln � W M M N L rnn n 00 N r, cM-I r, 0000 00 r-I LO1n `� 1-1 m O w o o I� r- O z M rn N N � r- r1 o ri 0 0 cYf � rn Ln 00 N r 1 Ln M l0 M ri f- N N w O m m N M c-I M N M �p N M I M n3 � aJ - a' E a1 0A a E 4- E O a-' a1 a) U Ln a N cu a) Lai aJ Ln w L N p Ln C ra a) to n Ln C bA i Ln iJ Y - � aJ 0 4.1 m = 0i Ln U O M - f6 a) w +, Q �- a) a)0Q a�i a ao Ln n ro +J \0 0- +° Ln Ln aj V) > o a) -°° N co �E O CC O O 41 ai 3 >O OC a) � a o ci o a C u u n O C U _ cB a O N M ca L4-1 O O cn a O j5 0 +, •� v 3 LL a) 3 Q O a � U 41 Z L 0 0 aJ C E en LO E E O a) N L L L v �--+ Q) 00 C bA n n Ln i N > Ln a n In 0 L N a°1i -0 > v Q Q bD o �; u f6 v ° o E 3 a) M t MO O J L >. a1 a1 O ?� + U, Ln 4 O � U U V V N M � 5 C C V) a1 a) 3 O O a- (O N aJ O '� ai E O a� L C V) N QJ 0 0 W ca M !_ `~ O CA +, O '+� - V) v O V) 't3 a1 N 0 In C � a U Ln U � � � L .O 0 � � � co C in `n *k O p � E � C 7 0 +� U O O z C C a1 to a1 — O LL G_ L °ai M EZ = ' Lan n N O a) co d d ai `� c�a + c a) `" N a)bl� +' ca in M ro a1 O a L C C In N L LMO °; L > u °� C C o o o a° o � o C° o tW U O O C a C < LL U E u `o d ° o w 0 C M C •� � N C O L C C V) U FO ,„ v `n 0 � ° v a� aJ a a� � � � a; � c C v a � a � ++ U i � O Q OA U Q[ 'L u U ®A l7A C !Z ° C a, o a, a, — o ra — �, m m E M v o ate' 8 Of 428 cC ° VI L 40 J CO � ° U v v a••, � U LL a a — +� _ OR V — *k *k a }' H � G V 0 = 0 Q J d J tY Q Q Z M LL F- Agenda Item V. L — ul on ai F � Q Q Q Q Q Q Q Q < Ln ,n Z p a) -a °� — Z Z Z Z Z Z Z Z Z N N u V) a) a) N N u LLI _0u O U p O O O — H a) a) Q - d 3 E a, !fin � � 0 Q L � u � VI L on C ra a1 >- 4- .v m ° O � O O O > C) +`�-+ Q '� W ai +� aJ a L, c O tD O N I� n m Q wO rraa ?j a) to CY) oo �D Q N Q rn rn rn N rn as Ln +,Ln o m N M Z Z N r-I '�Ln C C a) a E U LOcu a1 > E -0. E Q" a1 H L � (6 C — ca O ca p ,; �O *„ C U 'U a) ca (L) +' - a) N L a) a1 p p L C L P -c un ca ca v O O '} �:- E c-I Z Z Q NC M w w Ln � w O Ln oo � Ln 0) w o u -0 vD [V M N N 2 nO a aQ p C aJ V L � 4- Q a) = m v > v C u E Ln ro p cO o u O + o � � MO M E c cc w w NL Q L (aMW n v u O a) � V i N + C o v Y s cr O N LL bplD " E 0 � Ln c�-I C Q C Q C C O w 0 0 O O O O a' V OC +� n LLro (a O ci Z Z = u 3 +' O CLn O C n n O 7 u \ C 7 a) vi i w d a) 'a 0 -O Q u - C a) >) a) C ai N M O a) C O u C C C O a- fa> L- Q M O Q u L Z + a) C Y N O > >z V ra Ln +J n ?j U p z O L CO � U Q .O O p � Z E Ln vi L L Vn c vi � Q +l u a 'v, u o > C c c J a) In M a) {n L .O N M LnO O W W \ C a) ` ° M ` a) a) Y ai � r N M •L M M O C J m Z ca W 6 � -o O - u > in aJ N ru W V a) W - '- U >j C a) O c6 •� C N V Vf O O W Q C V M N E Q Vn C p N a-.+ O E -O C o v o Q a) o �C—, a) o Q Q v 0 L 3 ° E Xv o O M M -QNC Q C o C 'o m" U uQ) O 0 •N tW } O (A d E co O -0 a) 0a o ' a, o a) v��, L a) v C1 a) a, u -0 O a Y N u > a) o Q > v v O� NLL o ca L) L O N E L p ca W ca O — Y -O N O Y C ._ — ca 3 a z u —cu a � +� o u vro Y OJ u 0C fa O u C C tJ a) d O L [a .� 0 .0 -0 O_ +, C 6 'L L v = — O (UV = M0 C a) O C Y +� Lnca u n 7aj Ln ru O p nA Q Md a) to O -a N N °i ro C 7 00 O N 4A n3 C N O N +� u O C E E .`_� 0 o Q ago n3 o tin u - O a) Q Z °' u 3 `u° ° Q (tea tea 41 M N O c > m n N V n � O a) u tJ w Z O Q Ln Q L 0 L vi n C +� a) vl >j L d a) Ln � °° ao O O O aj c O IA a) a) � M > M ai ° — O a ai a) > � v w w a L �, C E Z a, 110 u a 3 v ca CC a� a) +' � O N - to L a) J a �) ° u M H ai a) v +, E i� c c c c c a Ln Q > L a) a) O O a ra np } pC i a) a) 'v� O O O O N W n3 p a) E O O 3 3 a) C o a) = Y c +, '+, '+, Y a, 3 +� a) L F%g 79 of 428 *k H H x ° E oC w *k -0 �' O O .N m u u u u H +� O +� " L a) O z W p w w E 3 a� a) v a) a, a M � ELn � +, d U H 0 V) m W W w W V a 0 ON a) ca to 0 3 ca M M Agenda Item V. N 0 } ro L U ) > N � 'r N >- f6 rn LL. v 00 N * qt Oj r'r) pM 00 A N N M C C 't L.O L D � N N Q Ti E FQ C L Y � •X `� N i ^ r 7 N u r6 E cy G 7 C - N Ln N m -1 a 1 N O > M Ln M r6 N M t° O L N C N 00 (D O N U L r6 � LZ 7 Q M v 1.0 m rn N v c-I 00 m O c-I .-I OLn N cLr) Ln -I ^ LD ^ } l0 +L+ E N N N � m N O O o v rn O m N V r0 I -o Ln O O O ++ O N O O 00 M m 00 lzt n M �„� M 0') I. a r, Ln ^ 00 � N N O' L L L ru M U U U 3 f6 U L L C6 O Ln L WQj UO Y Y V) v v � v — U 03 2 U — C U U L c c O MC7 Q _ _ Oa U O U o u o +u M bD ° V 0 3 a) L O 3 0 2 L L r6 > v aa)i CL N 3 > c C i V N OLD H -0 - = L- C: O } � a) ° L N ro Qj 0 O O E d Qj Q t L O O c N c C -0 V p bA a Q aJ L v N rco - L -0 L O Ln ro M c c u r = O i U 41 u v C U QJ Q) Q E'5 'j ca E v C) ra aJ Q i N v a) L > i C (D a .3 m L (p Ln Q N N > Q. Ln 0 N N ++ O 3 O L GJ f6UO c (7 do 0 U- L}L aJ aJ Q rp M + V) Ln CO 0? > O h H O E m 4-+ Y }L N N +0)-� ++ an 7 f+ a1 > _ ° = +' _ Q to * o a) O D tiA 0 u c o C c cu ° c 7 O o N - ,c N a; O M c o u a1 � = c O 4; c .0 � CO v N u N i c r6 U O +' j �' 0 rn GA c c c 0 r 'O3 'u a) u +) �, O O E cl � ro N rD J U C U N * a--L U � Q L e o L o a E � 4e 18 of 428 a O c v a�i o c a�i r�rs M M M a`j p c O a Ln J .cy- � 2 � u Lw > 0 V) -i 2 Q> 2 * M a Agenda Item#7. Be Yv n 3 a.F = 5 E y G n ory a V y UK u _ G 3 m C f U Q N o 0 Y > Q Q > Y m N c J o a _ - - - EE � �= F E E _ 10a o a Q Q J � E E s a _ Q E £ m c N E 0 0= £ £ Page 181 of 428 4 2� ��tr BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 acan�+ ` rr, Period Ending 12/31/2023 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 3,455,746.18 Investments 10,533,492.65 Accounts Receivable 1,057,131.79 Due from Other Funds 0.00 Accrued Income Receivable 20,458.14 Inventories 45,439.44 Prepaids 53,719.12 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 15,165,987.32 *** Liabilities *** Accounts Payable 70,359.70 Accrued liabilities 113,881.25 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,394.51 Deferred Revenue 953, 914.12 Other Current Liabilities 413.55 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,139,963.13 *** 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 16,856.48 *22-23 End FB/23-24 Beg FB 8,028,735.58 Net of Revenues VS Expenditures - Current Year 5,997,288.61 Ending Fund Balance 14,026,024.19 Total Liabilities And Fund Balance 15,165,987.32 * Year Not Closed Page 182 of 428 4 I�1� { � BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 rr, Period Ending 12/31/2023 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 231,302.09 Investments 697,584.18 Accounts Receivable 34.79 Inventories 217.94 Prepaids 2, 912.19 Total Assets 932,051.19 *** Liabilities *** Accounts Payable 653.71 Accrued liabilities (21,086.92) Due to Other Governments 5,774.20 Total Liabilities (14,659.01) *** 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 - 22-23 191,113.79 *22-23 End FB/23-24 Beg FB 1,063,643.93 Net of Revenues VS Expenditures - Current Year (116,933.73) Ending Fund Balance 946,710.20 Total Liabilities And Fund Balance 932,051.19 * Year Not Closed Page 183 of 428 4 I�1� { � BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 rr, Period Ending 12/31/2023 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 491.68 Investments 1,214,430.25 Accounts Receivable (3,384.68) Due from Other Funds 0.00 Prepaids 0.00 Total Assets 1,211,537.25 *** Liabilities *** Accounts Payable 172, 682.81 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 172,682.81 *** 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 - 22-23 384,061.17 *22-23 End FB/23-24 Beg FB 1,296,672.76 Net of Revenues VS Expenditures - Current Year (257,818.32) Ending Fund Balance 1,038,854.44 Total Liabilities And Fund Balance 1,211,537.25 * Year Not Closed Page 184 of 428 4 I�1� { � BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 rr, Period Ending 12/31/2023 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 3,124.29 Investments 261,565.25 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 264,689.54 *** 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 - 22-23 125,976.93 *22-23 End FB/23-24 Beg FB 262,355.05 Net of Revenues VS Expenditures - Current Year 2,334.49 Ending Fund Balance 264,689.54 Total Liabilities And Fund Balance 264,689.54 * Year Not Closed Page 185 of 428 4 2� ��tr BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 acan�+ ` rr, Period Ending 12/31/2023 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 1,155,085.33 Investments 8,329,886.00 Accounts Receivable 616,841.60 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 18,480.00 Inventories 254,805.01 Prepaids 13,847.22 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 83,335.00 INFRASTRUCTURE 14,109,401.92 Buildings 193,832.79 Improvements Other Than Bldgs. 19,964.80 Machinery & Equipment 209,631.65 Construction in Progress 1,342,203.25 Intangible Assets 0.00 Other Fixed Assets 0.00 Deferred Outflows 804,761.98 FIXED ASSETS 0.00 Total Assets 27,152,076.55 *** Liabilities *** Accounts Payable 10,569.91 Accrued liabilities (81,466.21) 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, 940.00 Noncurrent liabilities 1,546,007.99 Other Long Term Liabilities 670,551.23 Def Inflows of Resources 589,688.00 Total Liabilities 3,202,123.87 *** 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 2,073,234.26 *22-23 End FB/23-24 Beg FB 23,469,309.25 Net of Revenues VS Expenditures - Current Year 480,643.43 Ending Fund Balance 23,949,952.68 Total Liabilities And Fund Balance 27,152,076.55 * Year Not Closed Page 186 of 428 4 I�1� { � BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 rr, Period Ending 12/31/2023 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 357,125.23 Investments 58,573.07 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 415,698.30 *** 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 368,125.93 Ending Fund Balance 415,698.30 Total Liabilities And Fund Balance 415,698.30 * Year Not Closed Page 187 of 428 4 2� ��tr BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 acan�+ ` rr, Period Ending 12/31/2023 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 360,481.92 Investments 47,172.23 Accounts Receivable 2,173.08 Due from Other Funds 0.00 Inventories 600.46 Prepaids 0.00 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 1, 991,156.88 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 7,009.31 Construction in Progress 217,649.50 Deferred Outflows 58,819.00 Total Assets 2,685,062.38 *** Liabilities *** Accounts Payable 8, 689.88 Accrued liabilities (5,029.59) 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 60,034.99 *** 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 - 22-23 581,490.41 *22-23 End FB/23-24 Beg FB 2,529,538.65 Net of Revenues VS Expenditures - Current Year 95,488.74 Ending Fund Balance 2,625,027.39 Total Liabilities And Fund Balance 2,685,062.38 * Year Not Closed Page 188 of 428 4 I�1� { � BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 rr, Period Ending 12/31/2023 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 41,855.77 Investments 263, 697.14 Accounts Receivable 217.65 Inventories 0.00 Prepaids 0.00 Total Assets 305,770.56 *** 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 (9,627.02) Ending Fund Balance 305,770.56 Total Liabilities And Fund Balance 305,770.56 * Year Not Closed Page 189 of 428