HomeMy WebLinkAboutDocumentation_Regular_Tab 13_2/8/2024 Agenda Item #13.
Regular Council
STAFF MEMO
Meeting: Regular Council - Feb 08 2024
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Village Manager Standing 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 $9 million, which represents 78% of the budgeted amount.
Historically, 91% of ad valorem tax distribution receipted by the end of February.
3. Sales/use taxes (27%), 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
95%. Insurance premium tax ($307 thousand) to be collected at the year-end as one
distribution. Sales/use taxes are on target for three months collections.
4. Intergovernmental revenues (29%) which include municipal revenue sharing, half-cent sales
tax, and local gas tax are one month behind the collection/reported period. It is slightly above
budget target for three months collections due to the half-cent sales tax revenue increase
collection/distribution.
5. Revenues (Budgetary comparison) recorded in the General fund represents 62% of
budgeted due to the distribution nature of Ad valorem taxes collected at 78%, representing
83% of overall General fund revenues at 1/31/2024.
6. Overall Expenditures (Budgetary comparison) in the General Fund represents 27% of
budgeted. Not all the expenditures recorded for the services provided for the month of January
2024 and personnel expenditures recorded as paid not when accrued.
7. Revenues (Prior year comparison) all funds increased mainly due to Ad valorem taxes
collected $913 thousand (11%) higher than same period of prior year, increased investment
earnings and offset by change in leases revenue recording.
8. Expenditures (Prior year comparison) all funds slightly increased due to roads and storm
water projects started earlier in FY 2024.
Page 222 of 590
Agenda Item #13.
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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
Jan 2024
January 2024 Managers Report.ADA (1)
January 2024 Grant Budget Worksheet 2
Page 223 of 590
/ I �t 3� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8
Period Ending 01/31/2024
DB: Teauesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 2,137,071.93
Investments 11,450, 988.87
Accounts Receivable 1,119, 625.98
Due from Other Funds 0.00
Accrued Income Receivable 20,458.14
Inventories 43,365.01
Prepaids 67,169.11
Other Assets - Current 0.00
Other Fixed Assets 0.00
Total Assets 14,838,679.04
*** Liabilities ***
Accounts Payable (472.95)
Accrued liabilities 10,441.81
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 1,461.67
Deferred Revenue 956, 607.32
Other Current Liabilities 413.55
Customer Deposits 0.00
Noncurrent liabilities 0.00
Total Liabilities 968,451.40
*** 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 5,841,492.06
Ending Fund Balance 13,870,227.64
Total Liabilities And Fund Balance 14,838,679.04
* Year Not Closed
Page 224 of 590
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I
Period Ending 01/31/2024
DB: Teauesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 193,791.95
Investments 700, 904.65
Accounts Receivable 36.37
Inventories 86.95
Prepaids 2, 912.19
Total Assets 897,732.11
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Due to Other Governments 5,776.13
Total Liabilities 5,776.13
*** 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 (171,687.95)
Ending Fund Balance 891,955.98
Total Liabilities And Fund Balance 897,732.11
* Year Not Closed
Page 225 of 590
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I
Period Ending 01/31/2024
DB: Teauesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 39,045.93
Investments 899, 910.74
Accounts Receivable (3,885.91)
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 935,070.76
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Retainage Payable 0.00
Due to Other Funds 0.00
Total Liabilities 0.00
*** Fund Balance ***
F/B - Res for Encumbrance 0.00
F/B - All Other Reserves 0.00
F/B - Unreserved - Designated 0.00
F/B - Unreserved/Undesignated 0.00
Fund Balance - Nonspendable 0.00
Fund Balance - Restricted 568,199.33
Fund Balance - Committed 312,722.00
Fund Balance - Assigned 31, 690.26
Fund Balance - Unassigned 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 (361,602.00)
Ending Fund Balance 935,070.76
Total Liabilities And Fund Balance 935,070.76
* Year Not Closed
Page 226 of 590
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I
Period Ending 01/31/2024
DB: Teauesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 3,124.29
Investments 262,845.03
Accounts Receivable 0.00
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 265,969.32
*** 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 3,614.27
Ending Fund Balance 265,969.32
Total Liabilities And Fund Balance 265,969.32
* Year Not Closed
Page 227 of 590
/ I �t 3� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8
Period Ending 01/31/2024
DB: Teauesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets 0.00
Cash and Cash Equivalents 1,154, 906.67
Investments 8,853,073.81
Accounts Receivable 587, 634.10
Special Assess -Current 0.00
Special Assess - noncurrent 0.00
Due from Other Funds 0.00
Accrued Income Receivable 18,480.00
Inventories 253,030.80
Prepaids 13,846.59
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 779,719.98
FIXED ASSETS 0.00
Total Assets 27,619,061.36
*** Liabilities ***
Accounts Payable 2,479.99
Accrued liabilities 0.00
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 39,890.00
Noncurrent liabilities 1,546,007.99
Other Long Term Liabilities 614,526.23
Def Inflows of Resources 538,011.00
Total Liabilities 3,172,748.16
*** 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 2,155,894.26
*22-23 End FB/23-24 Beg FB 23,551,969.25
Net of Revenues VS Expenditures - Current Year 894,343.95
Ending Fund Balance 24,446,313.20
Total Liabilities And Fund Balance 27,619,061.36
* Year Not Closed
Page 228 of 590
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I
Period Ending 01/31/2024
DB: Teauesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 331,741.66
Investments 58,859.56
Accounts Receivable 0.00
Other Assets - Current 0.00
Total Assets 390,601.22
*** 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 343,028.85
Ending Fund Balance 390,601.22
Total Liabilities And Fund Balance 390,601.22
* Year Not Closed
Page 229 of 590
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I
Period Ending 01/31/2024
DB: Teauesta
Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 357,754.38
Investments 47,403.10
Accounts Receivable 3,257.30
Due from Other Funds 0.00
Inventories 76.70
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 2,683,126.17
*** Liabilities ***
Accounts Payable (550.00)
Accrued liabilities 0.00
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 55,824.70
*** 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 - 22-23 564,490.41
*22-23 End FB/23-24 Beg FB 2,512,538.65
Net of Revenues VS Expenditures - Current Year 114,762.82
Ending Fund Balance 2,627,301.47
Total Liabilities And Fund Balance 2,683,126.17
* Year Not Closed
Page 230 of 590
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Period Ending 01/31/2024
DB: Teauesta
Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 39, 993.77
Investments 264, 987.41
Accounts Receivable 217.65
Inventories 0.00
Prepaids 0.00
Total Assets 305,198.83
*** 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 (10,198.75)
Ending Fund Balance 305,198.83
Total Liabilities And Fund Balance 305,198.83
* Year Not Closed
Page 231 of 590
Agenda Item #13.
VILLAGE OF TEQUESTA
Cash&Investments Unadjusted Unaudited
O1/31/2024
Cash and cash
equivalents Investments Total
General Fund#001 $ 2,137,072 $ 11,450,989 $ 13,588,061
Building Fund#101 193,792 700,905 894,697
Capital Improvement Fund#301 39,046 899,911 938,957
Capital Projects Fund#303 3,124 262,845 265,969
Water Utility#401 1,154,907 8,853,074 10,007,980
Refuse &Recycling#402 331,742 58,860 390,601
Stormwater#403 357,754 47,403 405,157
Special Law Enforcement#605 39,994 264,987 304,981
Total Cash and Investments $ 4,257,431 $ 22,538,973 $ 26,796,404
*Interfund transfer pending
Page 232 of 590
VILLAGE OF TEQUESTA
Agenda Item #13. REVENUE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 1/31/2023 01/31/2024 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001-GENERAL FUND
General Property Taxes 8,047,800 8,960,445 912,645 11.34% Advalorem taxes increase
Sales&Use Taxes 470,426 360,207 (110,219) -23.43% Infrastructure&Utility tax recorded in fund#301 in FY24
Franchise fees-gross receipt 153,134 166,140 13,007 8.49%
Licenses&Permits 2,680 1,520 (1,160) -43.28% Rental permits decrease
Grants-Federal 3,645 0 (3,645) -100.00% Differs from year to year
Grants-State 0 4,672 4,672 100.00% Differs from year to year
Intergovernmental Revenue 268,167 282,116 13,948 5.20%
Chgs for Services-Gen Gov 113,022 92,622 (20,400) -18.05% Land development fees based on the projects
Indirect Costs 287,691 300,997 13,306 4.62%
Rents&Royalties 176,649 3,740 (172,910) -97.88%Timing in leases revenue recording
Contributions&Donations 12,673 1,450 (11,223) -88.56% Differs from year to year
Miscellaneous Revenues 17,519 15,193 (2,326) -13.27% Differs from year to year
Chgs for Services-Public Safety 343,504 401,802 58,297 16.97% EMS transport fees collection increase
Fines&Forfeitures 3,756 1,582 (2,174) -57.88% Code enf fines revenue
Impact Fees 1,701 3,828 2,127 125.00% Impact fees based on the projects
Charges for Services-Recreation 31,885 65,058 33,173 104.04% Recreation programs fees increase
Unrestricted Investment Earning 101,208 122,433 21,225 20.97% Active investing,balance and rate increases
Other Financing Sources 10,000 11,668 1,668 100.00%
Total General Fund 10,045,462 10,795,472 750,010 7.47%
Fund 101-BUILDING FUND
Licenses&Permits 203,119 154,767 (48,352) -23.80%Varies year to year based upon activity/projects
Charges for Services 373 35 (338) -90.52%
Miscellaneous Revenues 0 2 2 100.00%
Unrestricted Investment Earning 7,317 12,634 5,316 72.66%Active investing,balance and rate increases
Total Building Fund 210,809 167,437 (43,372) -20.57%
Fund 301-Capital Improvement Fund
Sales&Use Taxes 0 150,857 150,857 100.00% Infrastructure surtax and water utility tax
Unrestricted Investment Earning 4,964 17,161 12,197 100.00% Active investing,balance and rate increases
Total Capital Improvement Fund 4,964 168,018 163,054 100.00%
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 3,614 3,614 100.00% Active investing,balance and rate increases
Total Capital Projects Fund: 0 3,614 3,614 100.00%
Fund 401-Water Fund
Miscellaneous Revenues 25,710 24,698 (1,012) -3.94%
Fines&Forfeitures 750 0 (750) -100.00%
Unrestricted Investment Earning 60,585 127,945 67,359 111.18% Active investing,balance and rate increases
Other Financing Sources 26,031 26,101 70 0.27% Sale of assets
Charges for Services 1,973,690 2,429,786 456,095 23.11% New Capital Recovery charge implemented in FY 2024
Total Water Fund: 2,086,767 2,608,530 521,763 25.00%
Fund 402-Refuse&Recycling
Unrestricted Investment Earning 0 2,078 2,078 100.00%Active investing,balance and rate increases
Charges for Services 494,125 494,311 186 0.04%
Total Refuse&Recycling: 494,125 496,389 2,264 0.46%
Fund 403-Stormwater Utility
Miscellaneous Revenues 0 5,300 5,300 100.00%
Unrestricted Investment Earning 0 3,158 3,158 100.00% Active investing,balance and rate increases
Charges for Services 415,581 448,126 32,545 7.83%
Total Stormwater Utility: 415,581 456,584 41,003 9.87%
Fund 605-Special Law Enforcement
Forfeitures 15,883 623 (15,260) -96.08% Differ from yeat to year
Unrestricted Investment Earning 856 3,690 2,834 331.11% Active investing,balance and rate increases
Total Special Law Enforcement 16,739 4,313 (12,426) -74.24%
TOTAL REVENUES-ALL FUNDS 13,274,446 14,700,356 1,425,910 10.74%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 233 of 590
Agenda Item #13. VILLAGE OF TEQUESTA
EXPENDITURE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE %
DESCRIPTION 1/31/2023 01/31/2024 VARIANCE VARIANCE NOTES
EXPENDITURES
Fund 001-GENERAL FUND
Council 17,470 18,741 1,270 7.27%
Manager 94,951 107,537 12,586 13.26% Sick leave buy back option
Human Resources 134,357 149,910 15,553 11.58% Sick leave buy back option
Village Clerk 114,946 142,299 27,353 23.80% Codification,other contr.svcs,legal adv.increase
Finance 225,666 277,652 51,986 23.04% ClearGov software purchase$24K,timing in auditing svcs
Legal 43,992 81,983 37,991 86.36% Differs from year to year based upon service needs
Comprehensive Planning 56,583 89,095 32,512 57.46% Personnel full time salaries FY24 vs contracting FY23
General Government 79,343 103,745 24,402 30.76% Other contractual svcs and insurance increase
IT 214,406 256,233 41,827 19.51% Computer system maint
Police Department 1,206,341 1,117,336 (89,005) -7.38% Overtime&other contr.svcs.
Code Compliance 30,760 5,123 (25,637) -83.35% Vacant position
Fire Control 1,368,067 1,373,331 5,264 0.38%
Public Works 484,110 445,328 (38,781) -8.01% Build repair/maint,landscape,other svcs
Leisure Services 457,584 403,885 (53,699) -11.74% Timing in special event exp processing
Debt Service 427,639 381,706 (45,933) -10.74% Pumper financed purchase paid in full
Total General Fund 4,956,215 4,953,904 (2,311) -0.05%
Fund 101-BUILDING FUND
Building Department 305,779 339,125 33,346 10.91% Regular salaries,comp abs.,other contr svcs increase
Total Building Fund 305,779 339,125 33,346 10.91%
Fund 301-Capital Improvement Fund
Miscellaneous projects,M&E 78,474 529,620 451,146 100.00% Projects varies year to year,roads projects
Total Capital Improvement Fund: 78,474 529,620 451,146 100.00%
Fund 303-Capital Projects Fund
Total Capital Projects Fund: 0 0 0 #DIV/01
Fund 401-Water Fund
Water-Administration 492,745 571,849 79,103 16.05% Insurance
Water- Production 629,128 546,056 (83,072) -13.20% Pension exp-timing in recording,health ins.,chemicals
Water-Distribution 290,513 223,814 (66,698) -22.96% Pension exp-timing in recording,water system maint
Water-Customer Service 89,319 86,926 (2,393) -2.68%
Renewal&Replacement 350,350 134,708 (215,642) -61.55% Differs from year to year based upon projects
Debt Service 149,620 150,833 1,212 0.81%
Total Water Fund: 2,001,675 1,714,186 (287,489) -14.36%
Fund 402-Refuse&Recycling
Refuse and Recycling 150,925 153,360 2,435 1.61%
Total Refuse&Recycling: 150,925 153,360 2,435 1.61%
Fund 403-Stormwater Utility
Storm Water Utilities 121,829 99,921 (21,909) -17.98% Drainage maint projects
Renewal&Replacement 14,485 241,901 227,416 1570.01% Differs from year to year based upon projects
Total Stormwater Utility: 136,314 341,821 205,507 150.76%
Fund 605-Special Law Enforcement
Police 44,747 14,511 (30,235) -67.57% Differs from year to year based upon needs
Total Special Law Enforcement: 44,747 14,511 (30,235) -67.57%
TOTAL EXPENDITURES-ALL FUNDS 7,674,131 8,046,527 372,397 4.85%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 234 of 590
Benda Item #13. THE VILLAGE OFTEQUESTA
REVENUE REPORT-CASH BASIS,UNAUDITED
FY 2024 FY 2024 33.33%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 01/31/2024 VARIANCE VARIANCE USED NOTES
Fund 001-GENERAL FUND
General Property Taxes 11,524,090 11,524,090 3,841,363 8,960,445 5,119,082 133.26% 77.75 Historically,91%receipted bythe end ofFeb
State revs two month behind,record-cash basis,ins prem
Sales&Use Taxes 1,350,252 1,350,252 450,084 360,207 (89,877) -19.97% 26.68 tax received as one distrib at FYF($3071)
Franchise fees-gross receipt 530,938 530,938 176,979 166,140 (10,839) -6.12% 31.29 one month behind
Licenses&Permits 9,000 9,000 3,000 1,520 (1,480) -49.33% 16.89 special events,vacational rental permits
Indirect Costs 902,991 902,991 300,997 300,997 0 0.00% 33.33
Grants Federal 25,737 25,737 8,579 0 (8,579) -100.00% 0.00 Differ from year to year,timing of collection
Grants-State 77,000 77,000 25,667 4,672 (20,994) -81.80% 6.07 Differ from year to year,timing of collection
Intergovernmental Revenue 984,222 984,222 328,074 282,116 (45,958) -14.01% 28.66 State revs one/two more months to be recorded
Grants and Contributions-Local 14,084 14,084 4,695 0 (4,695) -100.00% 0.00 Differ from year to year
Chgs for Services-Gen Gov 208,645 208,645 69,548 92,622 23,074 33.18% 44.39 Land development fees based on projects
Chgs for Services-Public Safety 1,227,355 1,227,355 409,118 401,953 (7,165) -1.75% 32.75
Charges for Services-Recr. 62,500 62,500 20,833 65,058 44,225 212.28% 104.09 Program fees increase
Fines&Forfeitures 18,275 18,275 6,092 1,582 (4,510) -74.03% 8.66 Code enffees decreased
Unrestricted Investment Earning 280,500 280,500 93,500 122,433 28,933 30.94% 43.65 Active investing,balance and rate increases
Rents&Royalties 188,839 188,839 62,946 3,740 (59,207) -94.06% 1.98 Timing in revenue recording,cash basis
Impact Fees 8,169 8,169 2,723 3,828 1,105 40.58% 46.86 Differ from year to year depending on projects/permits
Contributions&Donations 10,000 10,000 3,333 1,450 (1,883) -56.50% 14.50 Differ from year to year events depending
Miscellaneous Revenues 13,205 13,205 4,402 15,193 10,792 245.17% 115.06 Differ from year to year
Other Financing Sources 8,398 8,398 2,799 11,668 8,868 316.80% 138.93 Sale of assets
Appropriate Fund Balance 0 0 0
Total General Fund 17,444,200 17,444,200 5,814,733 10,795,624 4,980,890 85.66% 61.89
Fund 101-BUILDING FUND
Licenses&Permits 608,708 608,708 202,903 154,767 (48,136) -23.72% 25.43 varies yearto year based upon activity/projects
Chgs for Sery-Gen Gov 0 0 0 35 35 100.00% 100.00
Unrestricted Investment Earning 15,000 15,000 5,000 12,634 7,634 152.67% 84.22 Active investing,balance and rate increases
Miscellaneous Revenues 0 0 0 2 2 100.00% 0.00
Appropriate Fund Balance 564,262 564,262 0 0
Total Building Fund 1,187,970 1,187,970 207,903 167,437 (40,465) -19.46% 14.09
Fund 301-Capital Improvement Fund
Sales&Use Taxes 757,055 757,055 252,352 150,857 (101,494) -40.22% 19.93 state revstwo month behind,record-cash basis
Unrestricted Investment Earn 0 0 0 17,161 17,161 100.00% 100.00 Active investing,balance and rate increases
Transfers In 15,000 15,000 5,000 0 (5,000) -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 1,253,964 257,352 168,018 (89,334) -34.71% 13.40
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 0 0 3,614 3,614 100.00% 100.00 Active investing,balance and rate increases
Grants-State 200,000 200,000 66,667 0 (66,667) -100.00% 0.00 Timing in revenue recording
Transfers In 1,884,895 1,884,895 628,298 0 (628,298) -100.00% 0.00 FY 2024 not recorded,transfers recorded at year end
Total Capital Projects Fund: 2,084,895 2,084,895 694,965 3,614 (691,351) -99.48% 0.00
Fund 401-Water Fund
Charges for Services 8,234,600 8,234,600 2,744,867 2,429,786 (315,081) -11.48% 29.51 watersales revenue one month behind
Unrestricted Investment Earn 0 0 0 127,945 127,945 100.00% 100.00 Active investing,balance and rate increases
Miscellaneous Revenues 37,272 37,272 12,424 24,698 12,274 98.79% 66.26 Differfromyeartoyear
Other Financing Sources(icl.loan) 8,620,000 8,620,000 2,873,333 26,101 (2,847,232) -99.09% 0.30 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 5,630,624 2,608,529 (3,022,095) -53.67% 13.73
Fund 402-Refuse&Recycling
Charges for Services 592,403 592,403 197,468 494,311 296,843 150.32% 83.44 Historically,91%receipted bythe end of Feb
Unrestricted Investment Earn 500 500 167 2,078 1,912 1147.02% 415.67 Active investing,balance and rate increases
Appropriate Fund Balance 19,697 19,697 0 0
Total Refuse&Recycling: 612,600 612,600 197,634 496,389 298,755 151.17% 81.03
Fund 403-Stormwater Utility
Grants&Contributions 252,500 252,500 84,167 0 (84,167) -100.00% 0.00 Timing in revenue recording
Charges for Services 545,550 545,550 181,850 448,126 266,276 146.43% 82.14 Historically,91%receipted bythe end of Feb
Unrestricted Investment Earn 500 500 167 3,158 2,991 1794.69% 631.56 Active investing,balance and rate increases
Miscellaneous Revenues 0 0 0 5,300 5,300 100.00% 100.00
Appropriate Fund Balance 28,768 28,768 9,589
Total Stormwater Utility: 827,318 827,318 275,773 456,584 180,811 65.57% 55.19
Fund 605-Special Law Enforcement
Forfeitures 25,000 25,000 8,333 623 (7,710) -92.52% 2.49 Differfrom year to year,timing of collection
Unrestricted Investment Earn 1,500 1,500 500 3,690 3,190 637.91% 0.00 Active investing,balance and rate increases
Appropriate Fund Balance 138,161 138,161 46,054 0 0.00
Total Special Law Enforcement 164,661 164,661 54,887 4,313 (50,574) -92.14% 0.00
TOTAL REVENUES-ALL FUNDS 42,579,751 42,579,751 13,133,871 14,700,508 1,566,637 11.93% 34.52
NOTES are for differences grater than 10%and amounts over$1,000. Page 235 of 590
A
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT-CASH BASIS,UNAUDITED
FY 2024 FY 2024 33.33%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 01/31/2024 VARIANCE VARIANCE USED
Fund 001-General Fund
Council 74,640 74,640 24,880 18,741 6,139 24.68% 25.11(1),(2)
Manager 362,368 362,368 120,789 107,537 13,252 10.97% 29.68(1),(2)
Human Resources 456,599 456,599 152,200 149,910 2,290 1.50% 32.83(1),(2)
Village Clerk 447,453 447,453 149,151 142,299 6,852 4.59% 31.80(1),(2)
Finance 807,224 807,224 269,075 277,652 (8,578) -3.19% 34.40
Legal 195,000 195,000 65,000 81,983 (16,983) -26.13% 42.04(1),(2)
Comprehensive Planning 495,338 508,808 169,603 89,095 80,508 47.47% 17.51(1),(2)
General Government 328,215 329,212 109,737 103,745 5,992 5.46% 31.51(1),(2)
IT 535,503 549,931 183,310 256,233 (72,922) -39.78% 46.59(3)
Police Department 3,748,841 3,748,841 1,249,614 1,117,336 132,278 10.59% 29.80(1),(2)
Code Compliance 109,261 109,261 36,420 5,123 31,298 85.93% 4.69(1),(2)
Fire Control 4,764,250 5,501,292 1,833,764 1,373,331 460,433 25.11% 24.96(1),(2)
Public Works 1,626,076 1,682,545 560,848 445,328 115,520 20.60% 26.47(1),(2)
Leisure Services 1,201,176 1,210,152 403,384 403,885 (501) -0.12% 33.37(3)
Debt Service 542,250 542,250 180,750 381,706 (200,956) -111.18% 70.39(3)
Interfund Transfers 1,700,008 1,700,008 566,669 0 566,669 100.00% 0.00(3)
Allocate to Fund Balance* 49,998 49,998
Total General Fund 17,444,200 18,275,582 6,091,861 4,953,904 1,137,957 18.68% 27.11
Fund 101-BUILDING FUND
Building&Zoning 1,187,970 1,188,797 396,266 339,125 57,141 14.42% 28.53(1),(2)
Allocate to Fund Balance* 0 0
Total Building Fund 1,187,970 1,188,797 396,266 339,125 57,141 14.42%
Fund 301-Capital Improvement Fund
General 65,000 65,000 21,667 6,975 14,692 67.81% 10.73 (2),(3)
Public Works 210,000 805,782 268,594 430,633 (162,039) -60.33% 53.44 (2),(3)
Parks 175,077 175,077 58,359 0 58,359 100.00% 0.00 (2),(3)
Tecluesta Drive(Bridge) 44,000 44,000 14,667 0 14,667 100.00% 0.00 (2),(3)
Tequesta Park 250,000 250,000 83,333 0 83,333 100.00% 0.00 (2),(3)
Misc Projects 310,000 331,314 110,438 92,012 18,426 16.68% 27.77 (2),(3)
Interfund Transfers 199,887 199,887
Total Capital Improvement Fund: 1,253,964 1,871,061 623,687 529,620 94,067 15.08% 28.31
Fund 303-Capital Projects Fund
Public Works 710,000 710,000 236,667 0 236,667 100.00% 0.00 (2),(3)
Leisure Services 1,250,000 1,250,000 416,667 0 416,667 100.00% 0.00 (2),(3)
Allocate to Fund Balance* 124,895 124,895 0.00
Total Capital Projects Fund: 2,084,895 2,084,895 694,965 0 694,965 100.00% 0.00
Fund 401-Water Fund
Water-Administration 1,711,930 1,832,727 610,909 571,849 39,060 6.39% 31.20
Water- Production 2,280,598 2,305,499 768,500 546,056 222,443 28.95% 23.68
Water-Distribution 889,331 890,761 296,920 223,814 73,106 24.62% 25.13
Water-Customer Service 320,184 320,184 106,728 86,926 19,802 18.55% 27.15
Renewal&Replacement 3,753,000 4,382,290 1,460,763 134,708 1,326,055 90.78% 3.07 (2)
Capital Improvement 9,555,000 11,630,465 3,876,822 0 3,876,822 100.00% 0.00(2)
Debt Service 494,100 494,100 164,700 150,833 13,867 8.42% 30.53
Total Water Fund: 19,004,143 21,856,025 7,285,342 1,714,186 5,571,156 76.47% 7.84
Fund 402-Refuse&Recycling
Refuse and Recycling 612,600 612,600 204,200 153,360 50,840 24.90% 25.03 (1),(z)
Total Refuse&Recycling: 612,600 612,600 204,200 153,360 50,840 24.90% 25.03
Fund 403-Stormwater Utility
Storm Water Utilities 373,318 459,261 153,087 99,921 53,166 34.73% 21.76 (1),(2)
Renewal&Replacement 454,000 701,196 233,732 241,901 (8,169) -3.49% 34.50 (2),(3)
Total Stormwater Utility: 827,318 1,160,457 386,819 341,821 44,998 11.63% 29.46
Fund 605-Special Law Enforcement
Police 164,661 177,695 59,232 14,511 44,720 75.50% 100.00 (2)
Total Special Law Enforcement 164,661 177,695 59,232 14,511 44,720 75.50% 100.00
TOTAL EXPENDITURES-ALLFUNDS 42,579,751 47,227,112 15,742,371 8,046,527 7,695,843 48.89% 17.04
Notes:
*Not included in Target Budget calculation
(1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 1/18/24 for the period ended 1/13/24.
Due to timing of payroll dates 18 days of personnel expenditures not reflected in January 2024.
(2)Not all operating expenditures/expenses recorded for the services of January 2024.Expenditures recorded on a cash basis and
adjusted to accrual at year end. Page 236 f 590
(3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end.
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\ q \ / / % i / \ / \ \ \ e 2 % % c < z
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x z 4 u e 2 Ul m w w 3 3
Agenda Item #13.
Z L
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Agenda Item #13.
Q \ / /
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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Agenda Item #13.
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