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HomeMy WebLinkAboutDocumentation_Regular_Tab 18_4/11/2024 Agenda Item #18. Regular Council STAFF MEMO Meeting: Regular Council - Apr 11 2024 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Monthly 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 $10.4 million, which represents 91% 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 (39%), 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 105%. Insurance premium tax ($307 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for five months collections. 4. Intergovernmental revenues (48%) 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 five months collections due to the half-cent sales tax revenue increase (by 9%) collection/distribution. 5. Revenues (Budgetary comparison) recorded in the General fund represents 76% of budgeted due to the distribution nature of Ad valorem taxes collected at 91%, representing 79% of overall General fund revenues at 3/31/2024. 6. Overall Expenditures (Budgetary comparison) in the General Fund represents 46% of budgeted. Not all the expenditures recorded for the services provided for the month of March 2024 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased by $2.3 million (14%) 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 587 of 2231 Agenda Item #18. 8. Expenditures (Prior year comparison) all funds increased by $1.5 million (13%) due to roads and storm water projects and fire truck purchase 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 ❑ N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑ N/A COMMENTS/EXPLANATION ON SELECTIONNA Mar 2024 v2 Copy of March 2024 Managers Report.ADA (1) (1) March 2024 Grant Budget Worksheet Page 588 of 2231 4&04 Ito acant 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 �+ rr 1v Period Ending 03/31/2024 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 806,055.26 Investments 11, 914,734.69 Accounts Receivable 995,309.46 Due from Other Funds 0.00 Accrued Income Receivable 20,458.14 Inventories 39,397.34 Prepaids 76,534.16 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 13,852,489.05 *** Liabilities *** Accounts Payable 1,026.94 Accrued liabilities 3,333.50 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,427.63 Deferred Revenue 961, 993.72 Other Current Liabilities 413.55 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 968,195.34 *** 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 634,320.07 Fund Balance - Restricted 294,000.00 Fund Balance - Committed 500,000.00 Fund Balance - Assigned 831,382.00 Fund Balance - Unassigned 5,769,033.51 Total Fund Balance 8,028,735.58 Beginning Fund Balance 8,028,735.58 Net of Revenues VS Expenditures 4,855,558.13 Ending Fund Balance 12,884,293.71 Total Liabilities And Fund Balance 13,852,489.05 Page 589 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 127,216.56 Investments 706,813.32 Accounts Receivable 38.89 Inventories (28.81) Prepaids 3,063.90 Total Assets 837,103.86 *** Liabilities *** Accounts Payable (10.99) Accrued liabilities 0.00 Due to Other Governments 17,293.10 Total Liabilities 17,282.11 *** 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 0.00 Total Fund Balance 1,063,643.93 Beginning Fund Balance 1,063,643.93 Net of Revenues VS Expenditures (243,822.18) Ending Fund Balance 819,821.75 Total Liabilities And Fund Balance 837,103.86 Page 590 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 48, 618.02 Investments 918,430.61 Accounts Receivable (4,598.34) Due from Other Funds 0.00 Prepaids 0.00 Total Assets 962,450.29 *** 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 0.00 Total Fund Balance 1,296,672.76 Beginning Fund Balance 1,296,672.76 Net of Revenues VS Expenditures (334,222.47) Ending Fund Balance 962,450.29 Total Liabilities And Fund Balance 962,450.29 Page 591 of 2231 4&04 Ito acant 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 �+ rr 1v Period Ending 03/31/2024 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 2,848.04 Investments 259,876.07 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 262,724.11 *** 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 0.00 Total Fund Balance 262,355.05 Beginning Fund Balance 262,355.05 Net of Revenues VS Expenditures 369.06 Ending Fund Balance 262,724.11 Total Liabilities And Fund Balance 262,724.11 Page 592 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 756, 927.79 Investments 9,516,155.90 Accounts Receivable 536,796.79 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 18,480.00 Inventories 251, 616.22 Prepaids 15,171.16 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 27,833,237.25 *** Liabilities *** Accounts Payable 1,249.99 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 41,515.00 Noncurrent liabilities 1,546,007.99 Other Long Term Liabilities 614,526.23 Def Inflows of Resources 538,011.00 Total Liabilities 3,173,143.16 *** 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 13, 995,148.87 Net Assets, Restricted 0.00 Fund Balance - Restricted 406,555.63 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 8, 650,264.75 Total Fund Balance 23,551,969.25 Beginning Fund Balance 23,551,969.25 Net of Revenues VS Expenditures 1,108,124.84 Ending Fund Balance 24,660,094.09 Total Liabilities And Fund Balance 27,833,237.25 Page 593 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 179, 967.81 Investments 159,315.27 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 339,283.08 *** 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 47,572.37 Total Fund Balance 47,572.37 Beginning Fund Balance 47,572.37 Net of Revenues VS Expenditures 291,710.71 Ending Fund Balance 339,283.08 Total Liabilities And Fund Balance 339,283.08 Page 594 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 203,528.15 Investments 197,770.24 Accounts Receivable 15.12 Due from Other Funds 0.00 Inventories (204.22) 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 2,675,743.98 *** 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 480,853.59 Total Fund Balance 2,512,538.65 Beginning Fund Balance 2,512,538.65 Net of Revenues VS Expenditures 107,380.63 Ending Fund Balance 2,619,919.28 Total Liabilities And Fund Balance 2,675,743.98 Page 595 of 2231 4 0 acan4 Itot 1t1�� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 rr1v Period Ending 03/31/2024 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 33, 636.61 Investments 267,039.88 Accounts Receivable 217.65 Inventories 0.00 Prepaids 0.00 Total Assets 300,894.14 *** Liabilities *** Accounts Payable 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Ncnspendable 3,584.52 Fund Balance - Restricted 298,780.00 Fund Balance - Assigned 13,034.00 Fund Balance - Unassigned (0.94) Total Fund Balance 315,397.58 Beginning Fund Balance 315,397.58 Net of Revenues VS Expenditures (14,503.44) Ending Fund Balance 300,894.14 Total Liabilities And Fund Balance 300,894.14 Page 596 of 2231 Agenda Item #18. VILLAGE OF TEQUESTA Cash&Investments Unadjusted Unaudited 03/31/2024 Cash and cash equivalents Investments Total General Fund#001 $ 806,055 $ 11,914,735 $ 12,720,790 Building Fund#101 127,217 706,813 834,030 Capital Improvement Fund#301 48,618 918,431 967,049 Capital Projects Fund#303 2,848 259,876 262,724 Water Utility#401 756,928 9,516,156 10,273,084 Refuse &Recycling#402 179,968 159,315 339,283 Stormwater#403 203,528 197,770 401,298 Special Law Enforcement#605 33,637 267,040 300,676 Total Cash and Investments $ 2,158,798 $ 23,940,136 $ 26,098,934 *Interfund transfer pending Page 597 of 2231 VILLAGE OF TEQUESTA Agenda Item #18. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 3/31/2023 03/31/2024 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 8,817,828 10,461,163 1,643,335 18.64% Impact of Seaglass, property sales,&values increasing Sales&Use Taxes 793,059 532,353 (260,706) -32.87% Infrastructure&Utility tax recorded in fund#301 in FY24 Franchise fees-gross receipt 239,286 252,062 12,776 5.34% Licenses&Permits 4,680 2,600 (2,080) -44.44% Grants-Federal 47,475 0 (47,475) -100.00% Differs from year to year Grants-State 0 19,272 19,272 100.00% Differs from year to year Intergovernmental Revenue 461,161 467,376 6,215 1.35% Chgs for Services-Gen Gov 134,545 125,238 (9,307) -6.92% Land development fees based on the projects Indirect Costs 431,537 451,495 19,958 4.62% Rents&Royalties 194,855 7,558 (187,297) -96.12%Timing in leases revenue recording Contributions&Donations 8,659 1,450 (7,209) -83.25% Differs from year to year,timing in recording Miscellaneous Revenues 19,779 15,962 (3,817) -19.30% Differs from year to year Chgs for Services-Public Safety 514,340 587,055 72,715 14.14% EMS fees collection increase Fines&Forfeitures 5,426 6,845 1,419 26.15% Impact Fees 1,701 10,177 8,476 498.20% Impact fees based on the projects Grants and Contributions-Local 8,675 0 (8,675) -100.00% Differs from year to year Charges for Services-Recreation 47,419 101,430 54,011 113.90% Recreation programs fees increase Unrestricted Investment Earning 161,019 195,221 34,202 21.24%Active investing,balance and rates staying stable Other Financing Sources 10,000 11,668 1,668 100.00% Total General Fund 11,901,444 13,248,926 1,347,482 11.32% Fund 101-BUILDING FUND Licenses&Permits 348,609 261,999 (86,610) -24.84%Varies year to year based upon activity/projects Charges for Services 1,341 406 (935) -69.70% Miscellaneous Revenues 0 2 2 100.00% Unrestricted Investment Earning 11,073 19,725 8,651 78.13%Active investing,balance and rates staying stable Total Building Fund 361,024 282,132 (78,892) -21.85% Fund 301-Capital Improvement Fund Sales&Use Taxes 0 308,587 308,587 100.00% Infrastructure surtax and water utility tax moved here Unrestricted Investment Earning 10,423 25,680 15,257 146.37% Active investing,balance and rates staying stable Total Capital Improvement Fund 10,423 334,268 323,845 100.00% Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 5,645 5,645 100.00% Active investing,balance and rates staying stable Total Capital Projects Fund: 0 5,645 5,645 100.00% Fund 401-Water Fund Miscellaneous Revenues 25,905 24,698 (1,207) -4.66% Fines&Forfeitures 750 0 (750) -100.00% Unrestricted Investment Earning 88,634 179,443 90,808 102.45% Active investing,balance and rates staying stable Other Financing Sources 72,020 31,885 (40,135) -55.73% Capital connect charge based on the projects Charges for Services 3,115,181 3,702,635 587,454 18.86% New Capital Recovery charge implemented in FY 2024 Total Water Fund: 3,302,489 3,938,660 636,171 19.26% Fund 402-Refuse&Recycling Unrestricted Investment Earning 0 4,844 4,844 100.00%Active investing,balance and rates staying stable Charges for Services 528,091 542,467 14,376 2.72% Total Refuse&Recycling: 528,091 547,311 19,220 3.64% Fund 403-Stormwater Utility Miscellaneous Revenues 0 5,515 5,515 100.00% Grants and Contributions-Local 14,385 0 (14,385) -100.00% Differ from year to year Unrestricted Investment Earning 0 5,889 5,889 100.00% Active investing,balance and rates staying stable Charges for Services 469,134 490,291 21,157 4.51% Total Stormwater Utility: 483,519 501,695 18,175 3.76% Fund 605-Special Law Enforcement Forfeitures 24,898 623 (24,275) -97.50% Differ from year to year Unrestricted Investment Earning 1,224 5,742 4,518 368.95% Active investing,balance and rates staying stable Total Special Law Enforcement 26,123 6,365 (19,757) -75.63% TOTAL REVENUES-ALL FUNDS 16,613,113 18,865,001 2,251,888 13.55% NOTES are for differences grater than 109/.and amounts over$1,000. Page 598 of 2231 Agenda Item #18. VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 3/31/2023 03/31/2024 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 25,403 27,516 2,113 8.32% Manager 153,768 188,446 34,678 22.55% Wages and sick leave buy back-retirement. Human Resources 199,704 226,085 26,381 13.21% Wages,sick leave buy back,employee recogn,recruit Village Clerk 210,936 212,530 1,594 0.76% Finance 382,776 421,259 38,482 10.05% Wages,ClearGov software purchase$24K Legal 93,096 110,201 17,105 18.37% Differs from year to year based upon service needs Comprehensive Planning 137,505 126,553 (10,951) -7.96% Personnel full time salaries FY24 vs contracting FY23 General Government 130,361 163,022 32,661 25.05% Other contractual svcs and insurance increase IT 299,244 340,436 41,192 13.77% Wages,computer system maint&supply,contr svcs Police Department 1,819,429 1,706,880 (112,550) -6.19% Vehicles purchase,overtime Code Compliance 43,206 14,315 (28,890) -66.87% Vacant position Fire Control 2,162,645 2,911,992 749,348 34.65% Fire truck purchase Public Works 733,153 733,257 104 0.01% Leisure Services 644,747 695,599 50,852 7.89% P/T salaries,ins,program fees and misc park projects Debt Service 564,414 515,276 (49,138) -8.71% Pumper financed purchase paid in full Total General Fund 7,600,386 8,393,368 792,982 10.43% Fund 101-BUILDING FUND Building Department 455,201 525,954 70,753 15.54% Regular salaries,comp abs,other contr svcs increase Total Building Fund 455,201 525,954 70,753 15.54% Fund 301-Capital Improvement Fund General 0 6,975 6,975 100.00% Projects varies year to year Public Works 0 475,875 475,875 100.00% Projects varies year to year Parks 0 9,466 9,466 100.00% Projects varies year to year Miscellaneous projects 126,152 176,174 50,022 100.00% Projects varies year to year Total Capital Improvement Fund: 126,152 668,490 542,338 100.00% Fund 303-Capital Projects Fund Parks 0 5,276 5,276 100.00% Projects varies year to year Total Capital Projects Fund: 0 5,276 5,276 100.00% Fund 401-Water Fund Water-Administration 728,970 865,194 136,224 18.69% Insurance,comp system maint Water- Production 999,155 948,427 (50,728) -5.08% Water-Distribution 433,203 341,942 (91,261) -21.07% Pension exp-timing in recording,ins,water system maint Water-Customer Service 155,502 152,479 (3,024) -1.94% Renewal&Replacement 379,953 294,049 (85,904) -22.61% Differs from year to year based upon projects Debt Service 226,986 228,444 1,458 0.64% Total Water Fund: 2,923,769 2,830,535 (93,234) -3.19% Fund 402-Refuse&Recycling Refuse and Recycling 251,005 255,600 4,595 1.83% Total Refuse&Recycling: 251,005 255,600 4,595 1.83% Fund 403-Stormwater Utility Storm Water Utilities 146,548 152,413 5,865 4.00% Renewal&Replacement 20,301 241,901 221,600 1091.60% Differs from year to year based upon projects Total Stormwater Utility: 166,849 394,314 227,465 136.33% Fund 605-Special Law Enforcement Police 55,425 20,869 (34,557) -62.35% Differs from year to year based upon needs Total Special Law Enforcement: 55,425 20,869 (34,557) -62.35% TOTAL EXPENDITURES-ALL FUNDS 11,578,787 13,094,406 1,515,619 13.09% NOTES are for differences grater than 10%and amounts over$1,000. Page 599 of 2231 Benda Item #18. THE VILLAGE OFTEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 50.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 03/31/2024 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 11,524,090 11,524,090 5,762,045 10,461,163 4,699,118 81.55% 90.78 Historically,91%receipted mythe end of Feb State revs two month behind,record-cash basis,ins prem Sales&Use Taxes 1,350,252 1,350,252 675,126 532,353 (142,773) -21.15% 39.43 tax received as one distribatFYE($307K) Franchise fees-gross receipt 530,938 530,938 265,469 252,062 (13,407) -5.05% 47.47 One month behind Licenses&Permits 9,000 9,000 4,500 2,600 (1,900) -42.22% 28.89 Special events,vacational rental permits Indirect Costs 902,991 902,991 451,496 451,495 0 0.00% 50.00 Grants Federal 25,737 25,737 12,869 0 (12,869) -100.00% 0.00 Differfrom yeartoyear,timing of collection Grants-State 77,000 137,728 68,864 19,272 (49,592) -72.01% 13.99 Differfrom yearto year,timing ofcollection Intergovernmental Revenue 984,222 984,222 492,111 467,376 (24,735) -5.03% 47.49 state revs one/two more months to be recorded Grants and Contributions-Local 14,084 14,084 7,042 0 (7,042) -100.00% 0.00 Differfrom yearto year,timing ofcollection Chgs for Services-Gen Gov 208,645 208,645 104,323 125,238 20,915 20.05% 60.02 Land development fees based on projects Chgs for Services-Public Safety 1,227,355 1,227,355 613,678 587,055 (26,622) -4.34% 47.83 Charges for Services-Recr. 62,500 62,500 31,250 101,430 70,180 224.58% 162.29 Fen program fees increase Fines&Forfeitures 18,275 18,275 9,138 6,845 (2,292) -25.09% 37.46 Code enf fines&fees Unrestricted Investment Earning 280,500 280,500 140,250 195,221 54,971 39.20% 69.60 active investing,balance and rates staying stable Rents&Royalties 188,839 188,839 94,420 7,558 (86,862) -92.00% 4.00 Timing in revenue recording,cash basis Impact Fees 8,169 8,169 4,085 10,177 6,093 149.16% 124.58 Differ from yr to yr depending on projects/permits Contributions&Donations 10,000 30,000 15,000 1,450 (13,550) -90.33% 4.83 Differ from year to year events depending Miscellaneous Revenues 13,205 13,205 6,603 15,962 9,360 141.76% 120.88 Differfromyeartoyear Other Financing Sources 8,398 8,398 4,199 11,668 7,469 177.86% 138.93 sale of assets Appropriate Fund Balance 0 0 0 Total General Fund 17,444,200 17,524,928 8,762,464 13,248,926 4,486,462 51.20% 75.60 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 304,354 261,999 (42,355) -13.92% 43.04 Variesyearto 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 7,500 19,725 12,225 163.00% 131.50 Active investing,balance and rates staying stable Miscellaneous Revenues 0 0 0 2 2 100.00% 0.00 Appropriate Fund Balance 564,262 612,632 0 Total Building Fund 1,187,970 1,236,340 311,854 282,132 (29,722) -9.53% 22.82 Fund 301-Capital Improvement Fund Sales&Use Taxes 757,055 757,055 378,528 308,587 (69,940) -18.48% 40.76 State revs two month behind,above budgeted Unrestricted Investment Earn 0 0 0 25,680 25,680 100.00% 100.00 Active investing,balance and rates staying stable Transfers In 15,000 15,000 7,500 0 (7,500) -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: 1,253,964 1,253,964 386,028 334,268 (51,760) -13.41% 26.66 Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 0 0 5,645 5,645 100.00% 100.00 Active investing,balance and rates staying stable Grants-State 200,000 200,000 100,000 0 (100,000) -100.00% 0.00 Timing in revenue recording Transfers In 1,884,895 1,884,895 942,448 0 (942,448) -100.00% 0.00 Fy2024 not recorded,tfrs recorded at year end Total Capital Projects Fund: 2,084,895 2,084,895 1,042,448 5,645 (1,036,803) -99.46% 0.00 Fund 401-Water Fund Charges for Services 8,234,600 8,234,600 4,117,300 3,702,635 (414,665) -10.07% 44.96 water sales revenue recording one month behind Unrestricted Investment Earn 0 0 0 179,443 179,443 100.00% 100.00 Active investing,balance and rates staying stable Miscellaneous Revenues 37,272 37,272 18,636 24,698 6,062 32.53% 66.26 Differfromyeartoyear Other Financing Sources(icl.loan) 8,620,000 8,620,000 4,310,000 31,885 (4,278,115) -99.26% 0.37 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 8,445,936 3,938,660 (4,507,276) -53.37% 20.73 Fund 402-Refuse&Recycling Charges for Services 592,403 592,403 296,202 542,467 246,265 83.14% 91.57 Historically,91%receipted bythe end of Feb Unrestricted Investment Earn 500 500 250 4,844 4,594 1837.55% 968.78 Active investing,balance and rates staying stable Appropriate Fund Balance 19,697 19,697 0 0 Total Refuse&Recycling: 612,600 612,600 296,452 547,311 250,859 84.62% 89.34 Fund 403-Stormwater Utility Grants&Contributions 252,500 252,500 126,250 0 (126,250) -100.00% 0.00 Timing in revenue recording Charges for Services 545,550 545,550 272,775 490,291 217,516 79.74% 89.87 Historically,91%receipted bythe end of Feb Unrestricted Investment Earn 500 500 250 5,889 5,639 2255.45% 1,177.72 Active investing,balance and rates staying stable Miscellaneous Revenues 0 0 0 5,515 5,515 100.00% 100.00 Differ from year to year Appropriate Fund Balance 28,768 28,768 0 Total Stormwater Utility: 827,318 827,318 399,275 501,695 102,420 25.65% 60.64 Fund 605-Special Law Enforcement Forfeitures 25,000 25,000 12,500 623 (11,877) -95.02% 2.49 Differ from year to year,timing of collection Unrestricted Investment Earn 1,500 1,500 750 5,742 4,992 665.60% 0.00 Active investing,balance and rates staying stable Appropriate Fund Balance 138,161 138,161 0 0 0.00 Total Special Law Enforcement 164,661 164,661 13,250 6,365 (6,885) -51.96% 0.00 TOTAL REVENUES-ALL FUNDS 42,579,751 42,708,849 19,657,706 18,865,001 (792,704) -4.03% 44.17 Page 600 of 2231 NOTES are for differences grater than 10%and amounts over$1,000. A THE VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 50.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 03/31/2024 VARIANCE VARIANCE USED Fund 001-General Fund Council 74,640 74,640 37,320 27,516 9,804 26.27% 36.87(1),(2) Manager 362,368 362,368 181,184 188,446 (7,262) -4.01% 52.00(1),(2) Human Resources 456,599 456,599 228,300 226,085 2,215 0.97% 49.51(1),(2) Village Clerk 447,453 447,453 223,727 212,530 11,196 5.00% 47.50(1),(2) Finance 807,224 807,224 403,612 421,259 (17,647) -4.37% 52.19 Legal 195,000 195,000 97,500 110,201 (12,701) -13.03% 56.51(1),(2) Comprehensive Planning 495,338 508,808 254,404 126,553 127,851 50.25% 24.87(1),(2) General Government 328,215 329,212 164,606 163,022 1,584 0.96% 49.52(1),(2) IT 535,503 549,931 274,966 340,436 (65,470) -23.81% 61.91(3) Police Department 3,748,841 3,829,569 1,914,785 1,706,880 207,905 10.86% 44.57(1),(2) Code Compliance 109,261 109,261 54,631 14,315 40,315 73.80% 13.10(1),(2) Fire Control 4,764,250 5,501,292 2,750,646 2,911,992 (161,346) -5.87% 52.93(1),(2) Public Works 1,626,076 1,682,545 841,272 733,257 108,015 12.84% 43.58(1),(2) Leisure Services 1,201,176 1,210,152 605,076 695,599 (90,523) -14.96% 57.48(3) Debt Service 542,250 542,250 271,125 515,276 (244,151) -90.05% 95.03(3) Interfund Transfers 1,700,008 1,700,008 850,004 0 850,004 100.00% 0.00(3) Allocate to Fund Balance* 49,998 49,998 Total General Fund 17,444,200 18,356,310 9,178,155 8,393,368 784,787 8.55% 45.72 Fund 101-BUILDING FUND Building&Zoning 1,187,970 1,237,167 618,584 525,954 92,630 14.97% 42.51(1),(2) Allocate to Fund Balance* 0 0 Total Building Fund 1,187,970 1,237,167 618,584 525,954 92,630 14.97% Fund 301-Capital Improvement Fund General 65,000 65,000 32,500 6,975 25,525 78.54% 10.73 (2),(3) Public Works 210,000 805,782 402,891 475,875 (72,984) -18.12% 59.06 (2),(3) Parks 175,077 175,077 87,539 9,466 78,073 89.19% 5.41 (2),(3) Tecluesta Drive(Bridge) 44,000 44,000 22,000 0 22,000 100.00% 0.00 (2),(3) Tequesta Park 250,000 250,000 125,000 0 125,000 100.00% 0.00 (2),(3) Misc Projects 310,000 331,314 165,657 176,174 (10,517) -6.35% 53.17 (2),(3) Interfund Transfers 199,887 199,887 Total Capital Improvement Fund: 1,253,964 1,871,061 935,530 668,490 267,040 28.54% 35.73 Fund 303-Capital Projects Fund Public Works 710,000 710,000 355,000 0 355,000 100.00% 0.00 (2),(3) Leisure Services 1,250,000 1,250,000 625,000 5,276 619,724 99.16% 0.00 (2),(3) Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 2,084,895 2,084,895 1,042,448 5,276 1,037,171 99.49% 0.25 Fund 401-Water Fund Water-Administration 1,711,930 1,832,727 916,364 865,194 51,169 5.58% 47.21 Water- Production 2,280,598 2,305,499 1,152,749 948,427 204,323 17.72% 41.14 Water-Distribution 889,331 890,761 445,381 341,942 103,438 23.22% 38.39 Water-Customer Service 320,184 320,184 160,092 152,479 7,613 4.76% 47.62 Renewal&Replacement 3,753,000 4,382,290 2,191,145 294,049 1,897,096 86.58% 6.71 (2) Capital Improvement 9,555,000 11,630,465 5,815,233 0 5,815,233 100.00% 0.00(2) Debt Service 494,100 494,100 247,050 228,444 18,606 7.53% 46.23 Total Water Fund: 19,004,143 21,856,025 10,928,013 2,830,535 8,097,478 74.10% 12.95 Fund 402-Refuse&Recycling Refuse and Recycling 612,600 612,600 306,300 255,600 50,700 16.55% 41.72 Total Refuse&Recycling: 612,600 612,600 306,300 255,600 50,700 16.55% 41.72 Fund 403-Stormwater Utility Storm Water Utilities 373,318 459,261 229,631 152,413 77,217 33.63% 33.19 Renewal&Replacement 454,000 701,196 350,598 241,901 108,697 31.00% 34.50 (2),(3) Total Stormwater Utility: 827,318 1,160,457 580,228 394,314 185,914 32.04% 33.98 Fund 605-Special Law Enforcement Police 164,661 177,695 88,848 20,869 67,979 76.51% 100.00 (2) Total Special Law Enforcement 164,661 177,695 88,848 20,869 67,979 76.51% 100.00 TOTAL EXPENDITURES-ALLFUNDS 42,579,751 47,356,210 23,678,105 13,094,406 10,583,699 44.70% 27.65 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 3/28/24 for the period ended 3/23/24. Due to timing of payroll dates 8 days of personnel expenditures not reflected in March 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 601 0 2231 (3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end. Agenda Item #18. N N N N (p\ ++ \N O c 00 c 00 NN N 00 00 Lf M0 00 M M 1 N r-I O l0 N � uf M I., dl N 1 uI�1 O M N N r� —q N N ri rI r-I fM 0) r1 N a-I N N N H N N O O O N N N 1� N i11 l0 l0 l0 l0 M M O M lD 00 N c I O N Ln M I� ri 1* Ln W Ln 1, U-) 00 lD t O :t O —q —q M N N 1" M w M O M M M 00 Ln O IZI- N N M N M N N M N N N N N N N N ate+ N N O H N N N N O O N N Ln Itt M 00 N Ln N M 00 r-I M N c-I 01 u'1 00 11') \ \ lJl M 00 O I� M O Ol � Ln (V fV rn N \ M M M � `� M l0 �D M 01 � � I� 00 N N L(I M N y N N t4 O H �0 0 00 yC.. W r-I M M r-1 r-1 O M M r-Ln r-1 qt � O M Rt N r-I O .� N O aC-+ rr-I 00 O M r, Ln c-I O d d d L L L 3 3 3 U U U to le L O Q f0 7 Q 0• � � v � a, c E on E N a •- v c v � L N cov, alz ci r- � ,o o O n3 C N cu C LU N vi .2 U to H d LJJ U CO m O C L ca U C O v\i 'a Q '+.+ a1 a) M a) N a) to E .� to O N n3 N a) > a1 Q Q Q a) '}, U U aLJ a�i E 0 _0 a a) °C E E v wo a) +� c) E \ v Cf L — p E oC c �, o v O in 0 v Q ° v cn C a, IL a) c� E c M c v, O ca U +� U n c v 0 n3 a) i C = — 0_ _ f- O U C O M O M a) C Cr Ooa)f U a) a) _ U a) o O ul cr -0 Z LL U > - U CL a) U 4• a) O Q C U6 a) O Z C)U Q U U pn O � O Vf Vf6 M E w tao) O U L p (6 � +, L L Q m w �n t � r6 c0 a _G � � E a � E _ _ L � L � YQm �, 2231 aoi '� E of '� E oc M u a) E tin p Q Q +�a1 a) O a) o O H i a) > O a) a) a) ,l U c- o OOtuol m H > V O wU oc a w 1i m � V Z oc - U Agenda Item #18. < # < o N e m e m o w o N # e # 2 N » z » m m m N N m # � m z e # m _ < o o » m e « CD § » m » z m ® ■ m ^ ~ 0 cn CD Vq 2 » # m m m z e < o N m < e z rq z » ¥ I o r o 00 e m w e $ m z # / m g m m % m \ ƒ \ \ q 0 ® % o t o ® ® ® m � m o � o m m < 0 Q 0 0 - QO m � m m CD rq # m z � o w� Q m m \ @@ m m 00 e m e m # w @ w 3 q # / co rn o o ( o m o o # » o o N a o C4 o » r1i@ o N o e@ Cr) M M / / 7 @ e § § # o o \ \ u _ ƒ 3 E / � nf 5 0 u o u ± 3 5 \ $ \ f U \ I / 0 V) k \ > \ ƒ / \ .2 o 9 0 ± E o » / k g \ % J LL E / m g o u ® ® _ u f = [ � � t c \ 2 / E 2 \ u 3 $ E § _ ' _ 9 2 % E .g x E > G -0 CO k ± p I e o o � / 2 ° = E ® e \ g e .¥ 'e e 2 > � k & E 3 § > 2 > E _ \ ƒ \ @ \ $ { < 3 § \ e « f cli ) « \© 2 % / / � / / \ CC \ / / / ƒ \ / Q 2 , » t s u / ° U \ e R f ° _ / W o \ = E@ / » m s e 3 5ro \ \ « u ' o e t 4 z = 2 ° _ e l m ƒ / m \ J i .1 / Fj r = e � n � 'O ru u u # _ = o % $ = t m u / } � � I u / E ° '5 \ / 7 3 3 2 o § O E / ) g 7 S 2 E w p OS O 223] _0 -0 m > - = I ® E U § o \ 5 ± u u k k \ 2 / 0 � > k \ � / / ƒ 3 ƒ f Agenda Item #18. LD o rl- 00 a0 lD M N Ln ri 00 m x o -tj- N LD Ln w o0 m :i- m ri r-I m O r-I M N 0 ';1- M 't N N in 00 N N Ln I� lD M r-I N Ln m lO -I c-I rq r-I LO A N Ln M ri M CV r- N oLn N o O � 00 N ti O N r- 00 0 It I:t ri r1 M -Zil ri o �o ri ri Ln -z3- o Ln m t oo ri -:t rn rn :t N 01 -tt N Ln r-I Ln 01 M N o Ln rl -q w N Ln a) r-I N Ln r-I ri Ln lD M Ln N ri M ri M o\° o (n C a0 M � +�+ \ Q o O N O O N n M O w 00 lD M I,, M M O n M m O o0 N r- M Ln M m � -:t r,, M M 00 ri 00 -1 LD M �t ci Ln ri 00 O ri ri o ri � � ri ri ri ri Ln Ln 0 N \ ~ M CD N � O N M O M N 0o M 00 O c-I p c-I N M N ri lD M 00 O Ln ri r-I r-I O M M ri ri ri M Ln M +, O t M ri M m W � +� ri M CUD o G 3 0 co a� W 3 W M L u � Q U O Z5 U W or 0) L LL 0 U O +� U v E c O Qj u N O O � � \ N CM + v O ai �y H U E Vn C u M O OAS O om Q w a 4- o L o F - v +, CL M fd O L d O ai \ aJ `^ I U ++ a) > U VI +, O = O C Lu u M u p Q � o to o2S O Q U F O M L N 0 \ 'A LL L a) U aj N Y I ' O V � Ln ++ +, 0) '} C >. Ca0 in OJ 2 i L 4A C C n M 0) Q f6 IZ C I..L .Ln aj C. O } O C O L, N O t O O ca V� U o O o0 �c w E a) — bcoa, o4p a -u O a+ o n .U- °' ° Q °c _o w Q or U UU aa ° a� Of 2231 � oc -� O -0 U ww � a2ZO Q O p w Agenda Item #18. � N r-I N N N tA N fa N 00 f6 N O0 O O O 00 O O LnO O0 O O O O ++ \ � 41 \ LO M r\ L!1 O O Lr) � 01 0 N 0 O M r\ rl lD M 1-0 M O O r-1 r. O r\ M r, Lf) Lr1 Lrl � N � -1 M ^ 00 N N 00 CS] q~ O ~ O N N Ln : O O r-I c I Ln O O l0 ^ M 00 O r" 't O M t M rl 00 Ln 0 M M M ^ rl- 1--1 00 00 M r- (V M rl M l0 O M N N N N N Ln M N N l0 N O fC N ^ N O N N N ~ p O N N M lD l0 O O O O O M O O O O O O M O O O O O O O M Lrl M M w Itt Itt O O 00 00 Ln ill O O O O Ln N N Ln �* N 1:t- M l0 w ci N M -1 ci rl ri Ln N N rn M O O N N c-I N O 0 0 0 0 0 0 0 � NO lD O O M O O O O O O O M M N c-I c-I r-I c-I c-I N CO CCO cu cu ++ 3 7 GC U U L a) _ a1 U _ O M a) U a) Or Y L a O _ += E a, _ 41 O u i U c Ln d Y H Ncc CC L L o +° `n ° C N Y w c � V)E � w L En , c0 o a O c X n c aJ — O .O M w V vi a) > O O O lu ca O ru � O E = O O vOi +' C rB MH 1 ++ d '> L t — (a J N w L +J u = 1 u u c O O v, � Q c to = Q — a a cn N u- > N C �oz Y z fl .E OL v, n � +� ca � � a � _0 _0 Lu ro Cp vOi n0 a� O_ H N p Ln C N U Y O Y a u GJ p a p- Q c �_ C7 m u c p Y C O Vi Vi O U co +� ii +-� ra aJ a) Y . - — ro a) Vf IA O C a� V ra L M OA OC +' Ln \ 7 +-� L L u C i r6 r6 Q) In a a) .a u V a) pp ro a V) ro > ++ V) In (n ra M O > > +� E y t Z a) a) c +' � a) a 4' o .� `� c o L V (a _ �, Y I N f 2231 a� ° a a o El C)- ro aaj > o a�i °o °o �' o o Ln Q = a o' (7 0 oC H >- V) 0 > Y C7 0 H C7 V H C7 (D m U oc a Agenda Item #18. O O O 0 0 0 0 00 0 O O 0 0 0 0 O N O I� O Ln O O Ln O 0 O Ln O O M O O 00 O O 0 0 0 O O O O O O O O Ln M N N c 1 i--1 00 r, r-1 N N � M 00 � LT O <D � O 4j rl M M Lo 0 Ln M Ln O Ln Ln 0 0 0 0 0 O O O O O O O O O O O O O O O O O O N Ln 1, -i N io -A Ln O � r 1 0 O 0 00 Ln M O O O O 0 0 't 0 Ln 0 Ln O -1 00 a-I -1 ('4 Ln 00 O N 1, 00 rl 1� to of Lr M fC O 1n O O O 1n O O O 1n O O O O O O O O O O O O 0 Ln O O O O O O O 0 Ln .:t -1 Ln Ill _l O O O O Ln rn O O C O O -ZI- O O 0 ri �t l0 M Ln O O Ln N n N r- Ln OLnO O O O O O O O O O O O O O 00 O 00 O 00 O O O O O O O O 00 O O r1 N M M co Ln M a) bA L0 Ln i Q O E V Lo Y bA V L Ln Ln Lra O O U ro 4-1 \ �° Ln _ — + aj M Lo = Y a, 4-1 V) o Q o c = O !n 4. +, ai LL M L L Q ai Ln = u ru o' — c c a > � a Lu Q c U U Q) U L � m +� (u Y LJ.J +_ 4" a) �--� a L In L'6 '> L6 c O O aJ O Vl — 3 > > L C `n S ra C7 a) O c au Li- Ln t 3 - Q U W n3 �_ oai w — o o > > In a--+ i C (6 •� S +, (6 fD 2 +' L6 in in a1 > > L Q L -0 V) a w N >� 1n O to C7 O co c6 U a0 Q Q Q u � Q Q U v 'u � av bm ; a, +, 06 Of 2231 U O Q U > Q a"J Q aJ L cr O 0) O s s '- c + O c c — L U a) W a� v O O O La L W O n o ai ai o n3 v '� c `—' v c M H C7 = = Ln 0 — L U Li- Ln u- n L0 � � = Ln J co c d oC U- CO U- L u Agenda Item #18. - / \ _ @ @ o q m » " § 2 m » m ° _ a_ _ o \ m $ \ S o \ \ ^ m / # e / j p - G 7 � m e � ® ± ° 0 ) § eq C ^ M / 7 2 ƒ \ � m 2 % q \ 2 o m m / e o * $ $ Ln r ® m \ # L 0 � # � m m 2 m ¥ e » m m £ / / q e m e o / e 7 » ) , 2 m o o % _ » eI » c o m r \ g m q m / e e m $ y orn $ » z \ # m -4 e m \ m z \ + ) U e o = m / c m e c k41 $ / e o m o $ e o c e z 7 » m m o m o < z o » c o@ » m � m e e E � _ e Q m e w @ 2 § 2 2 41 3 § E _ \ E 3 / k \ 75 \ $ f ) \ k Ln ( k c \ / \ ƒ CL 0 2 \ > e E 0 r » M ± 2 I 2 y = » s u e G � _ E _ E = E s g ± \ ) J 2 / / E m k § � / $ < K k $_ \ & § � 2 0 = E E 2 a M or� ® % 5 \ E � ] 2 5 ° ^ 2 § / \ t ƒ / / z M E $ O 2 - � � ® u ( -E 2 ° ( \ \ ] \ E / k � § \ ) n o \ § 3 \ / � 2 = f �- 4- +1 4- L" � — a e ° ® ° _ E M / o / 2 2 / / \ \ f f \ \ \ \ @ 7 » / / � C 0 2231 E f u � � \ u e O 4 E O � 6- w ° / / / / ° E m = $ E o # > u o = o % W _ u a « 10101 7 t = CL > I _ y Agenda Item #18. N ° N O N -1 I, ul ^ I� N fd N N N O I� u) I� L.n 00 M M O> ri U) —1 � MM N N L" ++ O l0 l0 00 M l0 ri M N U) Ql cy l0 ci N N r-4 O N Ln Ln Ol c-I M c-I r-I ri N -U 1 Ln M M Ln i--1 110 lD ro Ln N N ri N r-I O O N � O M � H O �n � LD N 00 O OMO In O c-I N N r-1 Q) ^ f0 N l0 l0 ^ l0 .--� Ln � a) M 00 � N 0) Ln ^ Ol N c-I lD r- �+ M Ln 00 O I\ 00 LD 0) Ln N� 00 Ol N M lD r-1 0 N Cy) N N r I N M \ N M Ln Lr) dl O 00 N Ln m � O N Ln O c.0 o zq- Ln MM O 00 `� I, 00 N q N lD N1.0 � 00 Ln LD N Ln O M M M fV ri O0 M 00 Q ri ri pp I� r I N r-I N 00 � 00 r1ilD CY) 00 M 00 O N N N {/} r-I lD Ln 00 O N N v r-I Rt O O � r- M O M qr- l0 M i � � O M M O � r O r-1 O O � w N Ln N N M c-I r-I r-I M N M M LD Ln M r-I M N cI M a a) � O (6 Q t u, 0A i Ln LJ C vi 4- +� O W Ln 2 u O O Q a� v ai 00 Ln IZ C N V GLn > N a-- O cJ ate-+ aJ aJ ate- Q 0) + C O O E N N u M O 00 O o U Mai Y U M ,— O iS a) L oka ai p n c � n � vi v, rco to a U ° •72 v) ro a) Z) c:� La aJC N O O aQ1- av7,)VU ) -6 N V) cr a N fu N in aJ Ln NwCD aJ 'OU') vi 'A O cN a a) 'n in V C 4� U (U M - h v 4- O O U �a) U O O ° O Ln yOu W � N W C O O � Ln cC OU Ln E L tlO Ln CL In O Y DO_ DU ° ° O ara N OcUi uUOc ) Ca) Q ( LLUuE CO OwC c O ai > ai n 2 4 o M Nru °U rp n fQ � 1 a) a_J J C c L aJ CM of 2231 Ja O aj 3 bn -0Ua1 a) 4-1 .0 Utow Q° a w 0 Q0 OO i o a in = Agenda Item #18. rll M 1- 't Ln r-, Ln Ln N L4 O N 1, � M r, r1 01 M -1 M 00 Q M 00 to Q N Q M 01 O rs � N LO Ol 00 Lr) rl 1, Ln Lr) Ln Z dl Z Z [V LO � M N N rl to I� Ol M N M N rl N rl M M ^ Ln O to N 01 M M 00 of to Q rl Y Lfl 00 Q rl Q O Q1 �I O Lr) rl M M Ln 00 1- Lo N rl M 00 w Lr) �--1 00 00 Rt M w M M M N r1 Lr� C, 0 M 6l rj z rl D E N Z M z N N N Lo � r-I M M M ri Ln to r1 N I� o 0 lD Ln Ln 0) 00il 0000 NwQ r O 0) o Q D Q O 00 r4 I� to Ln O O O r1 O OM M 00 Z r o -t r, N Z ^ Z r-1 N Ln nj rl r1 r1 N M LO w M Q Q Q Q Q Q N M O N 0 Q M O`� N Ln � M rl to M O O O O 00 N rl Ql Ln r, M M 0 Z rI M Z Z Z Z Z Z of N M LD a) E p L h0 a) Ln Ln (U O Ln a) O O v ° co (U �` c > a, O_ a) 0i +� v a o a- +� o a) +' cu � a) 3 L Ln O o aJ ra Q a) Q O 1 3 3 rL° — °_0 ca a ° o .v o Q L Y '0 ° v ° ° � ° u 3 a u a, O o LnL ru Ln s � X a 3 +1 0 O uO vl + ra > a) N a) a) a)Ln QJ U L Ln Li- a) Q O a M 4- � cn V) v +1 O p- C Ln L ?� U a) L c N �, L O CO L o +� O O N } 4J vi -03 bz z m O 'p bA a � LO 4- a) a- r6 U .0 N c ro O 4- E Ul } � Z3 ro u a) w L a) ro o a VI L a1 Vl a) C + V1 r6 L `� 7 41 � + ° o � a) ° o 1 E ° v — c ro a) a) L� C a) +' -0 1S E 3 — O +� �i ° N E : c ° tin O a, UO ro C 1 V) O 40 Ln : O t�6 Y } L O ~ O — C a) ro O L°l d L u 'n oC — `, i3 O O rn Q V) a) � to a) v ro -- 2 a) > -- a) ro ea V w ro N N r6 q foo E tjo N O a1 Q °, CO° 'n � ^ O a) u aj b0 CL E °C ° ro ro 4A a) LZ ° ^ a) a) ° v, .� ° c O v, a) a1 c +1 +� 4� � � a� a L c E co C c Ln w E c �+ w o �' 4 b. b L a) a) a) z a) Oa U oc a a a) � °� v c a) E — p u � do oa ° 3 � u � a) � a) � E `ai c c c � E +� v c a 0 E ru 4- c c o o O_ ra w '} or v OA Ln O O � L w O w w � p n a) L Y -go- c a O E ro p a) o E a c -O Ln w = o u c .0 Of 2231 E — U — U U a w X X or u X X x w — w u � 5 Q X Z L o a, a) E a� v a) v c a V H rn u1 w w w Agenda Item #18. U L > _ 0 N O C a) — V) p (O CO t L V) a) LL M 0 Ln u ^ _ -- * oo N Ln ^ M � •�Q- u C 0) �, N M iF Ol ^ O W � l0 11 aJ C O }' C L a) aJ L 3 O C [o ro aJ -4 Z3 M u f0 +-+ U L L,•) O aJ Q aJ L -0 aJ No c +) aJ O 0 m - -0 E `—� E N o n vv)i E n3 0 0 3 � c '� ., L C 4 v) a) 0 a1 ai CL o a; 'L w 0 '� N c0J EO m a, E L +� aJ ru N IA d tO j C H U O U Y [o C aJ o N O " aC•' O V) v -0 O C O .0 a)4� Ln ,� ! ^ N N M .^-I I- OO N -0 t vi = +1 Ln �jj aaj O W 0 N �_ aJ bA 4 J o d u O 0 } C N c O O ut 4A = 4-1 -- U E � a) N _ _ }� E on o a o v +1 CCA CL o v, ^ .Ln E C N - 'n [6 W O O U C Q ns +u 4� C O aJ L U O E aJ [6 -0 \ aJ a) ai U O Q oA +� Z C U -0 00 +J a) > +1 C 0 CCC V) Q }' -0 cLo M +) v O +' ry V) ta7o N O ut v L 7 Vi C C } o v4-1 o a a v Q v C6 v m v x E M o n3 �_ (C6 E U E uJ N •0 i M 00 ro °�° Ln N N 0) Ln `.-I° M ;•S.J� + U U E > to U O i � M Q V M N a) O co E 4� L N o O o OC U •c > '� v c +v Q W c m M c c tw E c - o v o M o on v M 0 O V) o O aJ Q L U U L O U O VI N N O C oA ro o U Q L aJ � to C aJ +' U) oA > M vV d o +0.+ O 4 V C C L E Q t L• 0 +� V) � +Oj 0 •M aJ 3 i OL W> a) Q 4- _ C +� LJ M {n � U > �", L V W 0 U 4- O QQ ,U O E J L i } 1 O M O -1 O (.0 N U E C to C aJ c > + h > a) -0 U O 7 V) vt V) O L 'Q a) 0 +, bD 3 3 u c v, C7 a) � +� E a3 -0 a� ai c a) E ,c t� co +, w c E 0 ro In +1 0 -0 ro L ai -o v p v Z +° Z, a) u t ro vl -0 `o o aui af°i v Q C: uw E �, > O L +� E a) E L o L c o_ u -0 g i < LM a) +' - ai 3 a) E Q > v tea, 06 L 0 J f6 Y j i E Ln C (6 C c p Z L U cB Q v, co a) a) u acn `i' a, f - E � c 0- v, c� n ( \ w ,; u w M a) co O - E -a 0- c c n c 3 3 c J to C uCj C Ln aJ a) ut O- C u Ln \ L O -0 -0 p W aO+ — G -n a--� "a fO Q aJ Q aJ ++ a) a) d O L OC N + L +' co c in .v o ( N O aJ _a v a) O on O � a) � on � C Y C 4O n3 bA U V1 N � C j O i N E E c O c p co Q c E o 0 � v o a) Ln U U a) m E cO C O C E aJ Q O v 0 N o E •2 w 0 0 .° co c — .� a) N E v aJ a) v c +� v c a aJ o Q) c c o E v L M +' 0 b�A i N vi o aJ V) L Q 7 -Q `n n O c ut L W 0 > Q } N L aJ ;} 0 a) CL a) t in = = a) a) a) O U E a) E C a) v) `) L u a) c v a) + M Y N Z v °1 a, o u r0 E Q O u 0 > O 4+ U U E U W O C — Q U C — E 0 N aJ O_ C N L O C •}, C '> 'j f6 .. L a o c0 n a) Q E c — O ^ 3 .E E cLo v vi L (A V) aJ a1 M M 'U C C 4 ++ a) fO Q i N N > i QE +� c O a0) _ = to N aJ U i 0O L L Ln m fO a- u Q LL Li- C) N L 0 E w c Q 0 Q `° aJ a) w L L E N co 06 a>, � O a) c co Z �_ ut +� -a_ c cB N aJ 4- — In N a) co C U a 0 in W �y E 0 O C ai N O o ' * * c� a O� `O m •0 Q C � O Ll +-' N O Q +-, O U O_ c aA on 0 c O (D c o vi E O v a; c v U a, o Z aJ 'O O +� L N u c C a) o a) ca bn V C ul a) N_ VI fO O (O M LA U U '� L L f6 •� OC Z m (V Ln c�O .w 'L O C C H C O U � > f6 CO a) N -0 L p U u U (6 a) W h aJ L C in a) +' QJ X L E N E +� C 0 >- > Ln a) w a) c U aJLU Y E Z N oc E �, Q v; o o L L �, Q L °L f 2231 Q L Q Q O L W aui a) LL Z aJ o co co E E u v °) n3 a) v o o E nz aJ v 3 E m L EL -a m - -a u 3 o aJ v L E w U w > Agenda Item #18. 2 = _ « / � \ w / J a g / § 7 / \ \ / / \ ® � m m o % § C � / / m ) ( N E \ ®00 7 \ § e r�4 7 » _ \ \ / i \ '0' / § } C \ k ~ ) \ \ 3 f / E c 7 / a m E _ / G / � '0 % \ % m \ g r'4 C4 ] q w « @ m > ® I \ 2 2 � � / 7 E ro _ \ / r_ r_ / 5 0 0 7 % & _ i % \ \ e — / } \ \ « ® / u u \ \ e k 3 E \ \ § \ / _ \ / 2 a \ / { (D 0 — ■ > 2 > \ \ E \ 2 4-1 \ / / E 0 \ 7 k a ® / % y 0 3 % y Lq @ M = 2 = \ k D ) \ / cu k \ \ J ? n M to E § E E # \ 0 g ± 0) § a $ ° _ \ a / c = _ « » . g 0 y 2 D � / � \ \ \ § \ § E t 9 _ j o a) / ° ^ ® % / 2 3 /= — ƒ e 3 \ \ ® / 7 a) Page 611 0 2231 % ® / Q > \ \ \ \ / \ / { \ Agenda Item#1 B. �� � � � � \ / � \ \\ } {\\ 16 < < � } : \\ Z \ \ \ \ \ \) }\ : \ \ \ } \ } \\ ' } } \ \ \ \ C6 N A EE E E L E E Page 612 of 2231