HomeMy WebLinkAboutDocumentation_Regular_Tab 11_3/14/2024 Agenda Item #11.
Regular Council
STAFF MEMO
Y
Meeting: Regular Council - Mar 14 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 $10.3 million, which represents 89% of the budgeted amount. It
is $1.6 million (19%) higher than for the same period of the prior fiscal year. Historically, 91%
of ad valorem tax distribution receipted by the end of February.
3. Sales/use taxes (33%), 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
97%. Insurance premium tax ($307 thousand) to be collected at the year-end as one
distribution. Sales/use taxes are on target for four months collections.
4. Intergovernmental revenues (39%) 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 four months collections due to the half-cent sales tax revenue increase
collection/distribution.
5. Revenues (Budgetary comparison) recorded in the General fund represents 74% of
budgeted due to the distribution nature of Ad valorem taxes collected at 89%, representing
81% of overall General fund revenues at 2/29/2024.
6. Overall Expenditures (Budgetary comparison) in the General Fund represents 35% of
budgeted. Not all the expenditures recorded for the services provided for the month of
February 2024 and personnel expenditures recorded as paid not when accrued.
7. Revenues (Prior year comparison) all funds increased by $2.2 million (15%) mainly due to
Ad valorem taxes collected $1.6 million (19%) higher than same period of prior year, increased
investment earnings, implementation of a new capital recovery charge in water fund and offset
by change in leases revenue recording.
Page 100 of 209
Agenda Item #11.
8. Expenditures (Prior year comparison) all funds increased by $1 million (11%) due to roads
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 INFORMATION:
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
Feb 2024
February 2024 Grant Budget Worksheet 3
February 2024 Managers Report.ADA (1) 4
Page 101 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 1,664,317.41
Investments 12,419,093.49
Accounts Receivable 1F057r537.11
Due from Other Funds 0.00
Accrued Income Receivable 20F458.14
Inventories 41,866.28
Prepaids 76,905.49
Other Assets - Current 0.00
Other Fixed Assets 0.00
Total Assets 15,280,177.92
*** Liabilities ***
Accounts Payable 15,500.43
Accrued liabilities 2,974.70
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 1,516.95
Deferred Revenue 959,300.52
Other Current Liabilities 413.55
Customer Deposits 0.00
Noncurrent liabilities 0.00
Total Liabilities 979,706.15
*** 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 - Nonspendable 634,320.07
Fund Balance - Restricted 294,000.00
Fund Balance - Committed 500,000.00
Fund Balance - Assigned 831,382.00
Fund Balance - Unassigned 5,752,177.03
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 7,209,934.31
Net of Revenues VS Expenditures - Current Year 6,271,736.19
Ending Fund Balance 14,300,471.77
Total Liabilities And Fund Balance 15,280,177.92
* Year Not Closed
Page 102 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 143,008.62
Investments 703,995.82
Accounts Receivable 28.63
Inventories 131.88
Prepaids 3,063.90
Total Assets 850F228.85
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Due to Other Governments 3,105.69
Total Liabilities 3,105.69
*** Fund Balance ***
F/B - Unreserved/Undesignated 0.00
Fund Balance - Nonspendable 10,656.92
Fund Balance - Restricted 1,052,159.01
Fund Balance - Assigned 828.00
Fund Balance - Unassigned (191,113.79)
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 1F063r643.93
Net of Revenues VS Expenditures - Current Year (216,520.77)
Ending Fund Balance 847,123.16
Total Liabilities And Fund Balance 850F228.85
* Year Not Closed
Page 103 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 36,607.19
Investments 874,566.81
Accounts Receivable (5,553.90)
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 905,620.10
*** 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 361,198.50
Fund Balance - Committed 271,687.00
Fund Balance - Assigned 663,787.26
Fund Balance - Unassigned (384,061.17)
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 (391,052.66)
Ending Fund Balance 905,620.10
Total Liabilities And Fund Balance 905,620.10
* Year Not Closed
Page 104 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 2,848.04
Investments 258,927.55
Accounts Receivable 0.00
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 261,775.59
*** 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 262,355.05
Fund Balance - Unassigned (125r 976.93)
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 (579.46)
Ending Fund Balance 261,775.59
Total Liabilities And Fund Balance 261,775.59
* Year Not Closed
Page 105 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets 0.00
Cash and Cash Equivalents 1,158,198.98
Investments 8,979,547.33
Accounts Receivable 535,452.36
Special Assess -Current 0.00
Special Assess - noncurrent 0.00
Due from Other Funds 0.00
Accrued Income Receivable 18,480.00
Inventories 253,706.32
Prepaids 15,196.37
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 27,698,670.75
*** Liabilities ***
Accounts Payable 38,205.67
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 41,390.00
Noncurrent liabilities 1,546,007.99
Other Long Term Liabilities 614,526.23
Def Inflows of Resources 538,011.00
Total Liabilities 3,209,973.84
*** 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 13,995,148.87
Net Assets, Restricted 0.00
Fund Balance - Restricted 406,555.63
Fund Balance - Committed 500,000.00
Fund Balance - Unassigned 6,494,370.49
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 23,560,939.35
Net of Revenues VS Expenditures - Current Year 936,727.66
Ending Fund Balance 24,488,696.91
Total Liabilities And Fund Balance 27,698,670.75
* Year Not Closed
Page 106 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 318,471.52
Investments 59,101.84
Accounts Receivable 0.00
Other Assets - Current 0.00
Total Assets 377,573.36
*** 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 330,000.99
Ending Fund Balance 377,573.36
Total Liabilities And Fund Balance 377,573.36
* Year Not Closed
Page 107 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 361,555.38
Investments 47,598.29
Accounts Receivable 3,604.00
Due from Other Funds 0.00
Inventories 35.18
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 2,687,427.54
*** 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 2,031,685.06
Fund Balance - Unassigned (83,636.82)
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 119,064.19
Ending Fund Balance 2,631,602.84
Total Liabilities And Fund Balance 2,687,427.54
* Year Not Closed
Page 108 of 209
04 #11� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8
s acanati Period Ending 02/29/2024
DB: Teauesta
Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 38,131.77
Investments 266,078.61
Accounts Receivable 217.65
Inventories 0.00
Prepaids 0.00
Total Assets 304,428.03
*** Liabilities ***
Accounts Payable 0.00
Due to Other Funds 0.00
Total Liabilities 0.00
*** Fund Balance ***
Fund Balance - Nonspendable 3,584.52
Fund Balance - Restricted 298,780.00
Fund Balance - Assigned 13,034.00
Fund Balance - Unassigned (181,875.94)
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 (10,969.55)
Ending Fund Balance 304r428.03
Total Liabilities And Fund Balance 304r428.03
* Year Not Closed
Page 109 of 209
Agenda Item #11.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
02/29/2024
Cash and cash
equivalents Investments Total
General Fund#001 $ 116445317 $ 129419M93 $ 145063,411
Building Fund#101 14309 703,996 84704
Capital Improvement Fund#3 01 3607 607 874,567 911 J 74
Capital Projects Fund#303 2,848 258X8 261,776
Water Utility#401 111581199 8,979,547 101137,746
Refuse &Recycling#402 3185472 59J 02 377,573
Stormwater#403 3611555 47,598 409,154
Special Law Enforcement#605 3 8 J 32 266M79 304,210
Total Cash and Investments $ 397039139 $ 239608,910 $ 279312,049
*Interfund transfer pending
Page 110 of 209
VILLAGE OF TEQUESTA
Agenda Item #11. REVENUE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 2/28/2023 02/29/2024 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001-GENERAL FUND
General Property Taxes 8,647,804 10,277,435 1,629,632 18.84% Advalorem taxes increase
Sales&Use Taxes 648,786 448,365 (200,421) -30.89% Infrastructure&Utility tax recorded in fund#301 in FY24
Franchise fees-gross receipt 196,070 209,975 13,905 7.09%
Licenses&Permits 21680 2,520 (160) -5.97%
Grants-Federal 3,964 0 (3,964) -100.00% Differs from year to year
Grants-State 0 4,672 4,672 100.00% Differs from year to year
Intergovernmental Revenue 370,117 380,394 10,276 2.78%
Chgs for Services-Gen Gov 128,405 114,621 (13,784) -10.73% Land development fees based on the projects
Indirect Costs 359,614 376,246 16,632 4.62%
Rents&Royalties 186,743 6,768 (179,975) -96.38%Timing in leases revenue recording
Contributions&Donations 12,673 11450 (11,223) -88.56% Differs from year to year
Miscellaneous Revenues 19,169 15,223 (3,945) -20.58% Differs from year to year
Chgs for Services-Public Safety 4821708 558,577 75,869 15.72% EMS transport fees collection increase
Fines&Forfeitures 4,395 5,681 11287 29.28% $12.50 fund collection increase
Impact Fees 11701 3,828 21127 125.00% Impact fees based on the projects
Charges for Services-Recreation 38,832 841127 45,294 116.64% Recreation programs fees increase
Unrestricted Investment Earning 1041204 163,888 59,684 57.28% Active investing,balance and rate increases
Other Financing Sources 10,000 11,668 1,668 100.00%
Total General Fund 111217,864 12,665,438 1,447,574 12.90%
Fund 101-BUILDING FUND
Licenses&Permits 2781478 203,258 (75,220) -27.01% Varies year to year based upon activity/projects
Charges for Services 373 406 33 8.95%
Miscellaneous Revenues 0 2 2 100.00%
Unrestricted Investment Earning 9,078 16,400 7,322 80.66% Active investing,balance and rate increases
Total Building Fund 287,929 220,066 (67,863) -23.57%
Fund 301-Capital Improvement Fund
Sales&Use Taxes 0 244,805 244,805 100.00% Infrastructure surtax and water utility tax
Unrestricted Investment Earning 7,524 21,817 141P292 189.94% Active investing,balance and rate increases
Total Capital Improvement Fund 7,524 266,621 259,097 100.00%
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 4,697 4,697 100.00% Active investing,balance and rate increases
Total Capital Projects Fund: 0 4,697 4,697 100.00%
Fund 401-Water Fund
Miscellaneous Revenues 25,719 24,698 (1,021) -3.97%
Fines&Forfeitures 750 0 (750) -100.00%
Unrestricted Investment Earning 55,834 156,680 100,846 180.62% Active investing,balance and rate increases
Other Financing Sources 441253 26,101 (18,152) -41.02% Sale of assets from differ yer to year
Charges for Services 2,559,185 3,071,846 512,661 20.03% New Capital Recovery charge implemented in FY 2024
Total Water Fund: 2,685,741 3,279,325 593,584 22.10%
Fund 402-Refuse&Recycling
Unrestricted Investment Earning 0 3,529 3,529 100.00% Active investing,balance and rate increases
Charges for Services 519,349 530,952 11,603 2.23%
Total Refuse&Recycling: 519,349 5341481 15,132 2.91%
Fund 403-Stormwater Utility
Miscellaneous Revenues 0 5,300 5,300 100.00%
Grants and Contributions-Local 14,385 0 (14,385) -100.00% Differ from yeat to year
Unrestricted Investment Earning 0 4,538 4,538 100.00% Active investing,balance and rate increases
Charges for Services 463,277 477,599 14,322 3.09%
Total Stormwater Utility: 477,662 4871437 9,775 2.05%
Fund 605-Special Law Enforcement
Forfeitures 23,692 623 (23,068) -97.37% Differ from yeat to year
Unrestricted Investment Earning 1,029 41781 3,752 364.82% Active investing,balance and rate increases
Total Special Law Enforcement 241720 5,404 (19,316) -78.14%
TOTAL REVENUES-ALL FUNDS 15,220,790 171463,469 2,242,679 14.73%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 111 of 209
Agenda Item #11. VILLAGE OF TEQUESTA
EXPENDITURE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 2/28/2023 02/29/2024 VARIANCE VARIANCE NOTES
EXPENDITURES
Fund 001-GENERAL FUND
Council 21,944 23,690 11746 7.96%
Manager 119,514 146,960 27,446 22.97% Wages and sick leave buy back-Retirement.
Human Resources 160,075 2091P099 49,024 30.63% Wages and sick leave buy back
Village Clerk 1521445 1821526 30,080 19.73% Wages,codification,other contr.svcs,legal adv.Increase
Finance 306,906 352.1499 45,593 14.86% Wages,ClearGov software purchase$24K
Legal 76,139 103,718 27,579 36.22% Differs from year to year based upon service needs
Comprehensive Planning 971464 111,928 141,464 14.84% Personnel full time salaries FY24 vs contracting FY23
General Government 96,292 121.1473 25,182 26.15% Other contractual svcs and insurance increase
IT 243,932 302,198 58,265 23.89% Wages,computer system maint&supply
Police Department 11476,824 1.1436,121 (40,703) -2.76% Overtime&other contr.svcs.
Code Compliance 36,874 9,805 (27,068) -73.41% Vacant position
Fire Control 1,663,866 1,818,021 154.0155 9.26%
Public Works 580,440 607,256 26,817 4.62% Build repair/maint,landscape,other svcs
Leisure Services 523,904 5241215 311 0.06% Timing in special event exp processing
Debt Service 559,941 4441194 (115,748) -20.67% Pumper financed purchase paid in full
Total General Fund 6,116,559 6,393,702 2771,143 4.53%
Fund 101-BUILDING FUND
Building Department 370,700 4361587 65,886 17.77% Regular salaries,comp abs.,other contr svcs increase
Total Building Fund 370,700 436,587 65,886 17.77%
Fund 301-Capital Improvement Fund
Miscellaneous projects,M&E 1221138 657,674 535,536 100.00% Projects varies year to year,roads projects
Total Capital Improvement Fund: 1221138 657,674 535,536 100.00%
Fund 303-Capital Projects Fund
Parks 0 5,276 5,276 100.00% Projects varies year to year
Total Capital Projects Fund: 0 51276 5,276 100.00%
Fund 401-Water Fund
Water-Administration 597,588 6951882 98,294 16.45% Insurance,comp system maint
Water- Production 7741226 8111782 37,556 4.85%
Water-Distribution 358,414 2871F833 (70,581) -19.69% Pension exp-timing in recording,ins,water system maint
Water-Customer Service 1211287 121,562 275 0.23%
Renewal&Replacement 374,947 235,664 (139,283) -37.15% Differs from year to year based upon projects
Debt Service 188,689 189,874 1,185 0.63%
Total Water Fund: 21415,151 2,342,597 (72,554) -3.00%
Fund 402-Refuse&Recycling
Refuse and Recycling 200,965 204,480 3,515 1.75%
Total Refuse&Recycling: 200,965 2041,480 3,515 1.75%
Fund 403-Stormwater Utility
Storm Water Utilities 123,638 126,473 2,835 2.29% Drainage maint projects
Renewal&Replacement 18,375 241,901 223,526 1216.47% Differs from year to year based upon projects
Total Stormwater Utility: 142,013 368,373 226,360 159.39%
Fund 605-Special Law Enforcement
Police 54,057 16,373 (37,683) -69.71% Differs from year to year based upon needs
Total Special Law Enforcement: 54,057 16,373 (37,683) -69.71%
TOTAL EXPENDITURES-ALL FUNDS 9,421,583 10,425,063 1,003,479 10.65%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 112 of 209
Agenda Item #11. THE VILLAGE OF TEQUESTA
REVENUE REPORT-CASH BASIS,UNAUDITED
FY 2024 FY 2024 41.67%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 02/29/2024 VARIANCE VARIANCE USED NOTES
Fund 001-GENERAL FUND
General Property Taxes 11,5241090 1115241090 4.18011704 1012771P435 5,4751731 114.04% 89.18 Historically,91%receipted by the end of Feb
State revs two month behind,record-cash basis,ins
Sales&Use Taxes 1,350,252 1,350,252 562,605 448,365 (114,240) -20.31% 33.21 prem tax received as one distrib at FYE($307K)
Franchise fees-gross receipt 530,938 530,938 2211224 209,975 (11,250) -5.09% 39.55 one month behind
Licenses&Permits 9,000 9,000 3,750 2,520 (1,230) -32.80% 28.00 Special events,vacational rental permits
Indirect Costs 902,991 902,991 376,246 376,246 0 0.00% 41.67
Grants Federal 25,737 251737 10,724 0 (10,724) -100.00% 0.00 Differ from year to year,timing of collection
Grants-State 77,000 77,000 32,083 4,672 (27,411) -85.44% 6.07 Differ from year to year,timing of collection
Intergovernmental Revenue 984.1222 9841222 410,093 380,394 (29,699) -7.24% 38.65 State revs one/two more months to be recorded
Grants and Contributions-Local 14,084 14,084 5,868 0 (5,868) -100.00% 0.00 Differ from year to year,timing of collection
Chgs for Services-Gen Gov 208,645 208,645 86,935 114,621 27,686 31.85% 54.94 Land development fees based on projects
Chgs for Services-Public Safety 1.1227,355 11227,355 511,398 558,577 471P179 9.23% 45.51 Timing in revenue recording
Charges for Services-Recr. 62,500 62,500 26,042 84,127 58,085 223.05% 134.60 Program fees increase
Fines&Forfeitures 18,275 18,275 7,615 5,681 (1,933) -25.39% 31.09 Code enf fees decreased
Unrestricted Investment Earning 280,500 280,500 116,875 163,888 47,013 40.22% 58.43 Active investing,balance and rate increases
Rents&Royalties 188,839 188,839 78,683 6,768 (71,915) -91.40% 3.58 Timing in revenue recording,cash basis
Impact Fees 8,169 8,169 3,404 3,828 424 12.46% 46.86 Differ from yrto yr depending on projects/permits
Contributions&Donations 10,000 10,000 41167 11,450 (2,717) -65.20% 14.50 Differ from year to year events depending
Miscellaneous Revenues 13,205 13,205 5,502 151223 9,721 176.69% 115.29 Differ from year to year
Other Financing Sources 8,398 8,398 3,499 11,668 8,168 233.44% 138.93 Sale of assets
Appropriate Fund Balance 0 0 0
Total General Fund 171,444.1200 17/444/200 71,268,417 12,665,438 5,397,022 74.25% 72.61
Fund 101-BUILDING FUND
Licenses&Permits 608,708 608,708 253,628 203,258 (50,371) -19.86% 33.39 Varies year to year based upon activity/projects
Chgs for Sery-Gen Gov 0 0 0 406 406 100.00% 100.00
Unrestricted Investment Earning 15,000 15,000 6,250 16,400 10,150 162.40% 109.34 Active investing,balance and rate increases
Miscellaneous Revenues 0 0 0 2 2 100.00% 0.00
Appropriate Fund Balance 5641262 5641P262 0
Total Building Fund 110187,970 1.1187,970 259,878 220,066 (39,812) -15.32% 18.52
Fund 301-Capital Improvement Fund
Sales&Use Taxes 757,055 7571055 150,857 244,805 93,948 62.28% 32.34 State revs two month behind,above budgeted
Unrestricted Investment Earn 0 0 0 21,817 21,817 100.00% 100.00 Active investing,balance and rate increases
Transfers In 15,000 15,000 6,250 0 (6,250) -100.00% 0.00 FY 2024 not recorded,tfrs recorded at year end
Appropriate Fund Balance 481,909 481,909 0
Total Capital Improvement Fund: 11,253,964 11253,964 157.1107 266,622 109,515 69.71% 21.26
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 0 0 4,697 4,697 100.00% 100.00 Active investing,balance and rate increases
Grants-State 200,000 200,000 83,333 0 (83,333) -100.00% 0.00 Timing in revenue recording
Transfers In 1,884,895 1,884,895 785,373 0 (785,373) -100.00% 0.00 FY 2024 not recorded,tfrs recorded at year end
Total Capital Projects Fund: 2,084,895 2,084,895 868,706 4,697 (864,009) -99.46% 0.00
Fund 401-Water Fund
Charges for Services 8,234,600 8,234,600 3,431,083 3,071,846 (359,237) -10.47% 37.30 Water sales revenue recording one month behind
Unrestricted Investment Earn 0 0 0 156,680 156,680 100.00% 100.00 Active investing,balance and rate increases
Miscellaneous Revenues 37,272 371272 15,530 24,698 9,168 59.03% 66.26 Differ from year to year
Other Financing Sources(icl.loan) 8,620,000 8,620,000 3,591,667 26,101 (3,565,566) -99.27% 0.30 Loan proceeds,recorded when received
Appropriate Fund Balance 21,112.1271 2/112/271 0 0
Total Water Fund: 19,004,143 19,004,143 7,038,280 3,279,325 (3,758,955) -53.41% 17.26
Fund 402-Refuse&Recycling
Charges for Services 5921403 592,403 246,835 530,952 284,117 115.10% 89.63 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 500 500 208 3,529 3,321 1594.02% 705.84 Active investing,balance and rate increases
Appropriate Fund Balance 19,697 19,697 0 0
Total Refuse&Recycling: 612,600 612,600 247,043 5341P481 2871438 116.35% 87.25
Fund 403-Stormwater Utility
Grants&Contributions 252,500 252,500 105,208 0 (105,208) -100.00% 0.00 Timing in revenue recording
Charges for Services 545,550 545,550 227,313 477,599 250,287 110.11% 87.54 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 500 500 208 4,538 4,330 2078.28% 907.62 Active investing,balance and rate increases
Miscellaneous Revenues 0 0 0 5,300 5,300 100.00% 100.00 Differ from year to year
Appropriate Fund Balance 28,768 28,768 0
Total Stormwater Utility: 827,318 827,318 332,729 4871437 154.1708 46.50% 58.92
Fund 605-Special Law Enforcement
Forfeitures 25,000 25,000 10,417 623 (9,794) -94.02% 2.49 Differ from year to year,timing of collection
Unrestricted Investment Earn 1,500 1,500 625 41P781 41P156 664.92% 0.00 Active investing,balance and rate increases
Appropriate Fund Balance 138,161 138,161 0 0 0.00
Total Special Law Enforcement 164,661 164,661 11,042 5,404 (5,638) -51.06% 0.00
TOTAL REVENUES-ALL FUNDS 42,579,751 42,579,751 16,183,202 17.1463,470 1,280,268 7.91% 41.01
NOTES are for differences grater than 10%and amounts over$1,000.
A3and2
THE VILLAGE OF TEQUESTA
EXPENDITURE REPORT-CASH BASIS,UNAUDITED
FY 2024 FY 2024 41.67
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 02/29/2024 VARIANCE VARIANCE USED
Fund 001-General Fund
Council 74,640 74,640 31,100 23,690 7,410 23.83% 31.74
Manager 362,368 362,368 150,987 146,960 4,026 2.67% 40.56
Human Resources 456,599 456,599 190,250 209,099 (18,849) -9.91% 45.79
Village Clerk 4471453 447,453 186,439 182,526 3,913 2.10% 40.79
Finance 807,224 807,224 336,343 352,499 (16,155) -4.80% 43.67
Legal 195,000 195,000 811250 103,718 (22,468) -27.65% 53.19
Comprehensive Planning 495,338 508,808 212,003 111,928 100,075 47.20% 22.00
General Government 328,215 3291212 1371172 1211473 15,698 11.44% 36.90
IT 535,503 549,931 229,138 302.1198 (73,060) -31.88% 54.95(3)
Police Department 3,748,841 3,748,841 1,562,017 11,436,121 125,896 8.06% 38.31(1),(2)
Code Compliance 109,261 109,261 45,525 9,805 35,720 78.46% 8.97
Fire Control 4/764/250 5,501,292 2/292/205 1,818,021 4741184 20.69% 33.05
Public Works 1,626,076 1,682,545 701,060 607,256 93,804 13.38% 36.09
Leisure Services 1,201,176 11210,152 5041230 524,215 (19,984) -3.96% 43.32(3)
Debt Service 542,250 542.1250 225,938 444,194 (218,256) -96.60% 81.92(3)
Interfund Transfers 11700,008 11,700,008 708,337 0 708,337 100.00% 0.00(3)
Allocate to Fund Balance* 49,998 49,998
Total General Fund 17.1444.1200 18,275,582 7,614,826 6,3931702 1/221/124 16.04% 34.98
Fund 101-BUILDING FUND
Building&Zoning 110187,970 1,188,797 495,332 436,587 58,746 11.86% 36.73(1),(2)
Allocate to Fund Balance* 0 0
Total Building Fund 110187,970 11188,797 495,332 436,587 58,746 11.86%
Fund 301-Capital Improvement Fund
General 65,000 65,000 27,083 6,975 20,108 74.25% 10.73 (2),(3)
Public Works 210,000 805,782 335,743 475,875 (140,132) -41.74% 59.06 (2),(3)
Parks 175,077 175,077 72,949 0 72,949 100.00% 0.00 (2),(3)
Tequesta Drive(Bridge) 44,000 44,000 18,333 0 18,333 100.00% 0.00 (2),(3)
Tequesta Park 250,000 250,000 104.1167 0 104.1167 100.00% 0.00 (2),(3)
Misc Projects 310,000 331,314 138,048 174,824 (36,777) -26.64% 52.77 (2),(3)
Interfund Transfers 199,887 199,887
Total Capital Improvement Fund: 1.1253,964 1,871,061 779,609 657,674 121,935 15.64% 35.15
Fund 303-Capital Projects Fund
Public Works 710,000 710,000 295,833 0 295,833 100.00% 0.00 (2),(3)
Leisure Services 110250,000 11250,000 520,833 5,276 515,557 98.99% 0.00 (2),(3)
Allocate to Fund Balance* 124,895 124,895 0.00
Total Capital Projects Fund: 2,084,895 2,084,895 868,706 5,276 863,430 99.39% 0.25
Fund 401-Water Fund
Water-Administration 11711,930 1,832,727 763,636 695,882 67,754 8.87% 37.97
Water- Production 21280,598 2,305,499 960,624 8111782 148,843 15.49% 35.21
Water-Distribution 889,331 890,761 371.1150 287,833 83,318 22.45% 32.31
Water-Customer Service 320,184 320,184 133,410 121,562 11,848 8.88% 37.97
Renewal&Replacement 3,753,000 4,382,290 1,825,954 235,664 1,590,290 87.09% 5.38 (2)
Capital Improvement 9,555,000 11,630,465 4,846,027 0 4,846,027 100.00% 0.00(2)
Debt Service 4941100 494,100 205,875 189,874 16,001 7.77% 38.43
Total Water Fund: 19,004,143 21,856,025 9,106,677 2,342,597 6,764,080 74.28% 10.72
Fund 402-Refuse&Recycling
Refuse and Recycling 612,600 612,600 255,250 204,480 50,770 19.89% 33.38 (1),(2)
Total Refuse&Recycling: 612,600 612,600 255,250 204,480 50,770 19.89% 33.38
Fund 403-Stormwater Utility
Storm Water Utilities 373,318 459,261 191,359 126,473 64,886 33.91% 27.54 (1),(2)
Renewal&Replacement 454,000 701,196 292.1165 241,901 50,264 17.20% 34.50 (2),(3)
Total Stormwater Utility: 827,318 11160,457 483,524 368,373 115,151 23.81% 31.74
Fund 605-Special Law Enforcement
Police 164,661 177,695 74,040 16,373 57,666 77.89% 100.00 (2)
Total Special Law Enforcement 164,661 177,695 74,040 16,373 57,666 77.89% 100.00
TOTAL EXPENDITURES-ALL FUNDS 42,579,751 47,2271112 19,677,963 10,425,063 9,252,901 47.02% 22.07
Notes:
*Not included in Target Budget calculation
(1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 2/29/24 for the period ended 2/24/24.
Due to timing of payroll dates 5 days of personnel expenditures not reflected in February 2024.
(2)Not all operating expenditures/expenses recorded for the services of February 2024.Expenditures recorded on a cash basis and
adjusted to accrual at year end. Page 114 f 209
(3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end.
Agenda Item#11.
E
M
E
E
rn
E >>
0
.2
E E
> M
M
>
2
8 E
ib E 2 CD
E E
. o 2- 2-
O
w u)
C)
:2 0 LU LU
Of ir < M: M FD , , U
C) C) C) CD
C,
q q q C)
C:)C) C) C) Q
>70 CN CD 61>
0 0 M LO N
O C:) 00 00
oc�
CC)x
LU
C) . . .
0 C) C) C) q C)
. . C)
Q 0) 0 C:) C:) CD LJO
co 0 0 rl- LO�T C) I-6s 0)
6 C6 (6 cli P-
> N M COOCO
(lq F» e» ea
EA
C) CD < C) C) (2) CD
C) 0 C) C? 70 q q q q CD
C (3) C) Cl)
) C=) C)CD E!)1�
C)
6q 0 (0 (0 _0 e=l C) cl�
Cz M 0)-2 (c
r CD (6 3 L) ce)
4) co V) 64 cli
0. 00
x 6s
LU
C, C, C, C=) C:)
q q q C) C)
Cl 0 C:)
L co ti
Lam() co Lri
> C) C�
0
4q 0
EA
Q Q . . .
C) CD C) q q
C)
q q q
M C) 0 C) F- F- CA,Os
C)61) (11)
Ci C)CN
CD
C)
rn
C 0 qC) qU) q O q q q
C C
O
rn
0 C) 0 00
N
E CD Ul) N rl-: C\! Ci C� Q6 16� It
r,-: 6s M (CT
M 16S co
M EALO
.2
00
C14 N CD N CD
(2) - NCD
C\j cli
>- < < >- Q 00
LL LL z z LL M
w CY) C\j
207 N
CD CN -IT C\l �t
N (n
M t;R N N N N cli C)
C:) C:) CD CD C:)
N N C— — CN
4 N N N 00 N
LU C�j >- >- >- i,'� >-
LL LL LL LL U- U-
U)0
(n
0)
.0 0
0 (n
U)
0 0 a) CL
0 0 > 0
0
0 L) E E 0
ca 'E
CL
0 0
.0
0
0 2
0 C: C: -
.2 2 C >
E
Vr
E E
E LLI LLI
U) 21
0 0 LU CL
>>
LU LU 2 cu M 0
70 .0).0) 0 >
c —
—i
cu M CL M C- a)a)
(D 0 — M CU a) a)
❑ 0 0 0 C) 0
M ❑ca 0 0 cu M
0
cu
C) E x
M M a)
LL LL (n a- a- a- LL LL -i
U) U) a) 0
7�� -�e _0 LLJ
F-
.0 .0 0 0 a) (n ui
>
(n (n (n M
aq) 0) 0) 'F 0
5 5 5 �s.3:.C: =
LL < U- CL 0
O
CD
0
>
cu (D
U) 2> < <
L)
= CL
E E
M E. Ew
z LL a)
C:
00
O
07
a) 0) 0)
F-
>1
(D
c
cu 0 70 -0
LD
0 E
0
U) LL LL _0
2 2 LU a) a) (D
co
U) cc
0 . 0 0 a) Z) Page 115 of 209
a- . Evu
-i I 1 0- fif of ri U)
Agenda Item #11.
rl N N
O � O 00 N N M O
N M N to r-I N 00 00 qt 00 Ln M l0 00 � M M I� r-I N -i O to cV I�
\ �+ \ O r i r-i � Rt � M rV I� Ln N M � Rt r-I r-I N CV \ Ol l0 N N Ln Ln
N0 N M l0 tD r-I r-I M Ql N fV r-I fV CV
N N N
I- (V Ln :zj- Co to l0 qt 1.6 ro I� M O M l0 00 N r-I O CV Rt Ln 1�t M � r-I r-I
r-I I� I� 111 1.0 Ln I� Ln 00 l0 qt O R::I- O r-I r l M CV N I� M l0 M O
N M M M 00 Ln O qt N N M N M M r i r-I r-I
O O O
rl N N
N cn N N
O
H
N N N
O O O
N N O M I� kJo qt M 00 Q0 � Ln N N M I O Q0 Ln
\ \ Ln M Ol N al O 00 N CV Q0 r-I CV CV r-I N \ M
N M M M NNM to N N N
N N `� N
N cn N N
O
H
s s s
O O O
Ln N Ol CV � r 00 Cn
00 r
l O 00 L0 O O r-ILn N O M r l Ql r-I O O N O � � Ln r-I Ln N O
M o0 M � 00 � N
i i i
i i i
V V V
i
O
OC
E E -
i
L +�+
c'a CL N '
� — N
� +r
Ln
• w
N M OLn
N V
N m o � o
N i
ca � ca
oc Q
'n _ 'j — c6 V `n 'ca
Ln 0
W -0
cn ca V) +� pC +-' cn Q �' Q — c or. U U O Ln O O cn cn
w C a) c cn O U .p +�-+ Q CO W cn DC U
of 209
ro}, 'Lnn '-'--' '0 � � oc � U � � � � U � ago � Q Q �
W O oC O O c6 > O OLL U O O O O
� Z Or- U LL cc- U m > V 0 w U oC Cl. oC LL m —j U Z oC — U U
Agenda Item #11.
00 � 00 � N O fV N rl M Ln N r-I M N O 000 N I� Ln
ry) 00 qz:j- � al I_f) ri 00
I I I I 1 00 O O � M I I ri Ol
N � NO lD l0 I�
Ln Ln
00 N N Rt
ri N N 0 �
O p
N �y
01 I� lzt 00 M 00 QO ri 00 O N M 00 M Q0 N (.O I� I� 00 O M O 00 ri M
(10 QO � O M O M Ln cvrl.,
ri M `� `� M M N CY) M rr)M 0�0 O
O (A O 00 00 00
N N
O ~ O
N N
1�t 00 00 O � M CD rl � N NM O M M ri �O ri LnI�
r-lr-lM � � CY) Na)
Ln
1 1 1
O � O
N \ +�•+ \
N 0 N
O ~ O
N N
rl M 00 O Ln Ln O O O lD O O O Ln N I� M Ln N l..f) I� M
s Q s rl Ln � ri rl
O O
2
Ln O O r
i i
V V
O
U
cn
aJ
U
L.L
\ +-+
V c
O
U Q U
o
G� U
E ca
cn Q Ln \ ca
O a) >- u
c6 c6 >,
�O > O u
co Q) O 00 N
O> > cn N O E U
Ln '4-0N
>, -
C: = O U M + U U cn
Q .— •cn O a-J a) O O
V) lD
N 4A E .0 X >� V) c'6 cn E
+� N
LU
ca
— O \ Qj ai >
M
U aj >,O oOC O � O
� tip Q cn Q i N N 4 >
N cn '
cij � � � O N ) c6 to � N .aA ,,ro c6 — M (�
cr
cn cn O � O �U W 0 O Ol >. m � N Ln c6 L ca
a)
'aj a, ' O 117 Of 209 c ` � `o o ;
cc � _n�o a '�ai O aj C aj aO O (31.L O
U U 2 2 J m 0 McL Q c-1 v) Co U oC 00- cn LL U
Agenda Item #11.
w O I� 00 00 w M NLn rl 00 m 00 O g N w Ln 00 00 M M r-I r-I M
O rl M N 0 ::1- M N N Ln 00 N N Ln I� W Ln rl N I_n) M w rl
rl N r-I Ln N Ln) im rl M N I�
N •
00 O o —
NO
11 O
00 N
� N
I� 00 O qz:l- qzl- rl r-1 r-1 M rl O w r-1 r-1 Lr) ::1- O l!) M � 00 rl lqt O1 Ql �
CV Ol lz:l- CV L) r-1 L) Ol CM CV O l!) rl rl l0 cV Ln 0) rl N Lr) rl
r-I I_n) l0 M Ln N r-1 M rl M
o N N 00
O
Q o 0 N
� o O
0 � N
I� (N I;t Ln 00 00 Ln 00 0) w 00 I� I� Ln) 00 I� M O N N 00 � 00 M r-1 M W
I� M I� q rl 00 M O N r-1 � Lr) O r-I r-1 w
r-I M M
� M
o �
o M
o N
� O
N
I� rl N M w I� r-I O I� r-I 0 N r-1 r- N O N N O M M O r-I Ol;:J- 00 O
rl N o t 00 r-1 r-1 M Ln
� o �
� o O
cv �
V �
Q V
U
cn
Q)
tY
L.L
S`
U � U
E
L G1 O
ca
� ap —
N � �
O
� N
\
U O c?S O
L
O G� O c6 N
4 + U
Q Ln -+ C L Q Ln a--'
O O N N Ln
V c6 — c _0
_0O 0 = O W U ro M U _ Q
> -W OQj E cn � >
4-j
+-' Ln
\ V) > S` co
=3 0 0 Li- Ln +j _ > v cn � O N L 00 cn
DC U Ln C uw u L Zi — Ur Ur cn >`
cu U
, ~L-
M c }' aj Lb�0 o6Q U U O O O O O O U M
: O
in C= O+j 0O U M CO cn — +�
4-j
Ln oc
2 U o caM U U U
cL °
��� QzQzoL L- — of209
� .> OM M w w w O W
a 0 0 Q — 0 0 a- w w w L —j CLcr- 2 z
Agenda Item #11.
,::I- N
O O O O
r- Ln r*4 Q0 0
N N N00
N N
L
M O
N O M 0 O O O O O
0 N 0 0) N N Ln
N N
N I� O O r-1 r-1 ::3- Ln O O lD w CD 00 CD Ln
Ln CD CD 00 CO CD
I� O O I� � O M � Mr-I r-l�
M I� r-1 I* r-I w w M I� N 01 r-1 W r-lO M N M 0
M N Ln M N N lfl
N N
O O
� N O \
M M N
O O
N N
O O N O O O O O O O
00 M r-I r-1 M M M 00 O O
rl rl 00 N rl
O O
2 N 2 CA
i i =
V V LM
V
O
ca
i
V
i
a
0 0
r
Ora
aA ,O
O G) V
U L \ C6
o � a
Ln a 0
aj Ln to � � � � _
cn - a O Cr oOC +6 M -W X
3 � Q
ai U1 0 � � � � OOC � w U J
Q _ �, -0 N 0 — — — _0
—
ai +-' w a Lnn a) CO CU O E N cn c c6 c6 bn X c6 m .O
cn _0 p C6 L U can }' O v i L N ai .2 = _ �
cn ( LA O + U M �bA +�-+ can \ +�-+ s U 'c6 'ca cn
4-J CL 4-J < gft
+, — o co ago E aj Ln E ai E 0- 0 0 0
cn2 a w M O w >- M 0 aj O o Co 0 0
Q � C� 1= � > cn 0 > 0 0 � CD w U � 0 (7 m U cc_ oc M
Agenda Item #11.
00 O O O C) O
CT) Q0 O O O Ln 4-0
m O
H
o oLn �o � 00 �
LnL
Ln M Ln O Ln O O O O O O O O O O O O O O O O O rl O O O O O O cV
Lr) I� rl N l0 Lf) O :* r-� O O O 00 M M O O O O O O O qzt O O M O M O rl
rl 00 rl rl N Ln 00 O Ln N I� N M rl I� l0 Rt
0) ll) M rl rl rl rl
rl
O l_f) O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O
rl O O O O
rl N Ln 00
rl
ai
CIA
c6
a--+
L
O
E U
4A U
C: i
a) c- aj
0 a) v
2 c° —
aj cu �, c0
a, — � -0 >
4-j
= O (0 �, ca O — a) LL (10
-0 r
0 0 Ln a> > > Q — o o >� oc � ~ O Lp 0 12 f 2
V) Q a) aj a) ao V) �7 o m 0 � � w w � L � � >,
U M M Q Q Q °;l >0 UQ +; Q v '� a, No '> O O9
> U w w a) a� O Q O O < a� O O a� a� O c6 a� �L � r-:
V oC oC v) 0 w � i� ul � w cn w � � 2 Ln � m � m w
Agenda Item #11.
O IZI- N 3 cv Vf O
N O N 00 00 O M M I� N Ln M N �o u� O m O
\ I.n l0 r-I I� M cV M In +•+ \ rn O O �n � M M M N - O 00
N � N rl cV r-I M M Ir%j .n O N m N Co � �n m m m rn 00 � �
O o o ~ O
O M
N L O
N M M � N M � M l0 O M N 01 NM O M �n NM N 0 01 O I�
Ln l0 rl l0 O M 00 ++ \ N (V r-I 000 Ol
00 Ol l0 � M � M N I� I� 00 �n
l0 M �n N M N l0 O N r-I M N Ol
N N
0
Ol
O r-4 r i N
N 3 `nN
N OO � O 0 O O 00 M M \ Lr) O � O In � � O 0 O 00
00 �n �n M -I -I M M O
N l0r� al 0Nr-I M
cV r�
O O � O
N rn N
O S
O -a Ln O
I� r-I
LnM Ln � O � � O O Ln 00 > M O O rl*l O 00 n r'A O (, O � 0CV CV (,0 In *, M r l r� l0 r i
a
i Z i
� Q �
s
+�
O
E
4-1
s �
N O v
i Q
Ncr
CL
w V
cup
� C: t�0
ca
to — E }' 0C
v aJ s a
-0 a, �, °C a� a� N M ago
aj
u 4-j•— — •—
U0 a) N to
•V — cn •— to cn � i 0 � p[ � cn cn cn cn N DC (a :3
0
E .� ru< u � +6 c0 .S Q '� � N N dJ �DL _0 N 1 of 209
E 0 u LLO > o 0 0 0 0 O a) (2) ra
V a Q 0 0 J in cn oc > m cn
Agenda Item #11.
N O
N �
v� O N M q* Ln Ln
N o N N N N N o r,. � Ln Ln w M M M r-1 Ln � oM
c� �n o (10 (10 00 M Lo r-1 rn N Ln r-l� rn , QD � N N , N Ln Ln rn r� M r� r-1 N �n- Ln m Ln Ln l0 c» r l
r-i� N r,4
� N r� Ln Ln
O O
N �
O
M Ln
N O O
00 Ln N Ln M M 0000 � N M I� rq
00 Ln
M � O � N N `� 01 � �o t0 tD � Ln � Ln 01 N
r-I l0 I� +�+ M Ln 00 O I� 00 LO M Ln
N 00 01 N M r-1 O M 00 N N r� N M M N Ln M M Ln Ln Ln Ln
� N o0 � 01
00
N Ln
M
O
N
110 O Ln Ln cV O Ln O
M I� O O N � rl Ln N -ztr-i r-i00 Ln r-I � � � N O (V N M ,
� l0 M Ln r-I r� M I� ri � N Ln 1-0 01 0 O N I� r-I 00 N
H No '� Ln
N N
M
Ln M Ln O CV � l0 Ln � N N N r-I O r-I 00 r-I r-1 r-I (.0 O) N n �L M 00
M r-I r-I N M Q0 Ol qz:l- r-I M 00
r-I r-I Ln O
LL
N
N N
� O
c6
cn N N
b-0
0= � cri �
+� C) N N
a =aj v O
E0-
bn 0
0
U +�
� +-i :N
C , N > V
cn — '
N N s a--+ a^-+
(1) E
O
.V � •u -N
— 0- cn }, O cn c 0
O .� cn u (10 o 0 O -0
(A E N
LM U c6 +-, a) ru Cr _ ro
LL
O V • -1-j
� � Z � � O
D
aO O ^ ^ '> O
aj :3 4-J c: ago cn cn Ln
+J 0 cn .�_ cn cn 4-, cn
U .7 > Q Q O v
cn cnV)
_ V) c6 N N u ^ QL � U
'� O
ru 0 0
+� Ln— � o n U .— J ca OC O
0 -0 � C N � -0 c U U �V 0 i
C: Q M
O O N UU U 0 0= z 0 0 0- C0 OC: -0 cNn i O
N � cn c O V) cn N ate+ +�-' '+`�--+ +�-+ N
(n — con � � � � t�A � �
C U U 0 O N C N LL U U O O O ( cn
O � N U -0 a-J U c6 LL
Q t�A U v O U
— J a, O .� — °� 0 - 0 � 1 of 209
0 r-I 'to o 'o 0) 'p a � cn L t�A -j m -0 C U N N +� U LL 0_ 0-
cn LL. cn 00 w oC w a- Q V O �C O Q J D_ 0C Q Q Z U M LL
Agenda Item #11.
I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I
N M � � Ln � Ln Ln N IZT � o N r'
M 00 00 � rl Ol M � M 00 Q M 00 t0 Q CV Q M Ol O Ol I� N lD CV 0) 00
rl I� In Ln Ln z O1 z z N t0
M N N rl � � 01 M N M Ln N rl
N
Ol
O q;l- t0 N CY)M M ro 0.0 0000 01 t0 00 Q r `1 l0 00 Q O� Q O O1 Ln
rl O �n rl
M M Ln N o0 � 00 O � � l0 N z � � M 00 z l0 z � � N oo � � oo � u) 01
M CM c n rl � Ol r-I r-I D N M N N
M M M rl Ln t0
N
CV I� t0 t0 �� O M � 00 LnO Q M O to to Q t0 Q O 00 M
O � M Ol I� rl O I� O � O 01 O
0) M M � cv 00 � to 0) z � O N z F z r
M N
rl N C�
orl Hrl � O rl-4 00
a) OO M OO Dr o t0 a a N
O Ln O O O
rl rl CV 00 r-I Ln rn CY 00
l pl
nj
Cy
� U
_0 a) Q
ca E O
can c6
�_ O
> ^ M
ca .. O a-j
_IleQ 4 a) C:
E a)
+-j
M p Q _ O
cn Q C O
o Q z
o .> o •� o
O N O +_+ ^
c�
o a X + O c�a
coo Ln +, co �> a) a, a) — U
E Ln E E ^ U a) c� � a, +� o
O _ — a) � z U — O 0
07 Ln cn - N
• � O cn c6 U N s can
O O can - +�-+ ^
`� E O +J � O +-' cn cn E C3A 0 iJ —
Ln Ln
a, aA .� � cn cn
w +-) M U
C: — w
w +� E cn Ln Ln w o M c6 a� v, w a� M a) bn w a�
E o o o o w w — a o �, oc a, � C •D 3 Of 209
E oc U u a ° x x oc � x x X ° oc w � a o '� m U U �U
a- U 0 I cn 00 W w w
Agenda Item #11.
o M c6 a U N I I I 1 p
t N
1
J _0 N
Ili ai }' 'fa E > 'C6 N (Y) �E al N lD m N
cn M cn f6 cn — +� N (Y') fV � rl Q0 M O
N Ln O - �' w ra •?� c/') cn O M N
0 -1-- W C tab O p c6 E
l p c ca cn � N aJ O Qj
• O — O
O _
p v Q + aJ
E w O E � NO
cn +-+ Q N qt LL
lD `~ U O U 'L- O a_+ E 00 M (`n I� `� I� I� N
O cn rl N I� 00 I� 01 lD
i U aJ aJ 4-+ L +-+ 7_J cn N M
2
o cn ca a) O >' c6 o N
U U buoaJ ateJ W N
_w fa fa C6 •tn
,— OaJ cn L
Ln _ aJ
O+ U > A c6
+ M 0- Eaj N
ca cnCO -1-j M
CAA O -0 ca � 4- 0 v N
O ate-+ aJ .C U z '� � Q }, O F- N w O L� M 0 N N MM 0O 0M O O \
'N aA in U — p cn U U m N rn M N
Lf)
Q
• b.0 ) DC > 'Uv W o -0 -0 4J c N
W \ cn w E O c6 cn O N
(U < M p S� < E 2.
S- — Ln M 0aJ
W '—' p -0 W Q �, ai w °, 2 �aJ c �aJ U o 0
0 M Ln r-1
� WUl +5 _ V a -i rn co
J c 'U �>- aJ C0 -i Q0 -i `�
Q O aA — p
J _0 c u ai
15 o .LA ca O c6 co wV V
Ul
•— �--1 Q > to N
ra E
ra
Q Z vEf6 •� ro
o.Z' ' -0 O — � cn U CA
O Nw 4 J
Q +-+ n U� O � OU 4-1 }' o
0 N
Lij
._ aJ ++ aJ a) •>
bg
in v N >O O N p U O � O U .. N
O Q i Ul cn Z >- +� .� : � cn '� E4-
O +-+ Q O 4-1
E aj OU C6 OU
_ ._ 0
O z '� _00 N
a)
0 aj -0O � ^
C) C: � v �
� o 43 E cn ' 5. (IJ p (IJ aJ E N
> `� o z U 0a C: aj E
QCL
L .� aJ aJ LLn
N N +�
LL LL
u u Up > 0
aJ aJ L�
}, aJ Q is-0 c6 co 06 aJ O 4-+
O aJ aJ = co 0- � '� O Q aJ aJ r, r,
\ a-+ Q � O cn — � = M _0 M jA N N i
4A M U vi Q ca aJ cn v Q
aJ — `~ aJ — V aJ aJ _ M M v C c w p N M tw
U V a"' M a--+ Q a Vf M •CAA > a--+ a� — O oC z }' m _0 � E
_ Q � N cn O aJ w +, aJ -0L p U u U 0i
p
+, aj
V) E ul aj
— �' �' _ aj p c6 'n E '� aJ � oc U aJ W
— Z too m° = �U +J aJ a E o L- o N e 2 Of 209
> 'U ca U aJ O �, O M aJ aJ O aJ
W U. M C 0 0 M v > r OU E E U � cn J w 2 U w > 2 ci
Agenda Item #11.
0
Ul
_0
a--+ N V 1
O >- m U E
O cv oo6
V E �
E cT
L rl (V lD
O lD _0
�
0*) M N O �0
O alLL
V _ Q
Q
C
U �
N �--+
}' O
L N O qt Ln p
00 I� -0 ID
M (V N 2
a� Ln
N
V _0 r--1
ate-+
'E f6
cr
Ln fu fu
V)
N
_ Qj O
.0 •U
U
U
O U O. N
i 0 4-
C _
v t >
ai
�:' ro o
o v f 0
E0 E
O
� L- +,
coCIDo a)
O m
O V) cu E
I (D __ o
L
U
4-j L7 C)
cu
O oC v�
i
a) Q N —
E o E }' +�
O = a) v M
_ o �6
V) Qj
+-j : E .�
._
0
}+ +, ° C:
+,
too _ +� U +-, O
,� U
E+ -0 = i U O
— _ 0 -O a) E
4-1 U Q N
+� 4--1
a> >' L U
Q X Page 125 of 209
� ' i
acai M MO 0
> C
�: 21 Q 2 f6