HomeMy WebLinkAboutDocumentation_Regular_Tab 07_6/13/2024 Agenda Item V.
Regular Council
STAFF MEMO
Y
Meeting: Regular Council - Jun 13 2024
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Village Manager 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 $11.3 million, which represents 98% of the budgeted amount. It
is $1.9 million (21%) 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 (57%), 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
109%. Insurance premium tax ($307 thousand) to be collected at the year-end as one
distribution. Sales/use taxes are on target for seven months collections.
4. Intergovernmental revenues (67%) which include municipal revenue sharing, half-cent sales
tax, and local gas tax are one month behind the collection/reported period. It is above budget
target for seven months collections due to the half-cent sales tax revenue increase (by 13%)
collection/distribution.
5. Revenues (Budgetary comparison) recorded in the General fund represents 87% of
budgeted due to the distribution nature of Ad valorem taxes collected at 98%, representing
74% of overall General fund revenues at 5/31/2024.
6. Overall Expenditures (Budgetary comparison) in the General Fund represents 60% of
budgeted. Not all the expenditures recorded for the services provided for the month of May
2024 and personnel expenditures recorded as paid not when accrued.
7. Revenues (Prior year comparison) all funds increased by $2.7 million (13%) mainly due to
Ad valorem taxes collected $1.9 million (21%) higher than same period of prior year, increased
investment earnings and implementation of a new capital recovery charge in water fund.
Page 132 of 344
Agenda Item #7.
8. Expenditures (Prior year comparison) all funds increased by $1.6 million (10%) due to
capital improvement, storm water and water projects.
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
May 2024 v2
Copy of May 2024 Managers Report.ADA (1)
May 2024 Grant Budget Worksheet
Page 133 of 344
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DB: Teauesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 456,863.57
Investments 11,849,694.05
Accounts Receivable 1,041,970.90
Due from Other Funds 0.00
Accrued Income Receivable 1,978.14
Inventories 43,593.78
Prepaids 83,576.89
Other Assets - Current 0.00
Other Fixed Assets 0.00
Total Assets 13,477,677.33
*** Liabilities ***
Accounts Payable 111.86
Accrued liabilities 5,003.16
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 1,572.23
Deferred Revenue 807,381.03
Other Current Liabilities 413.55
Customer Deposits 0.00
Noncurrent liabilities 0.00
Total Liabilities 814,481.83
*** 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 5,769,033.51
Total Fund Balance 8,028,735.58
Beginning Fund Balance 8,028,735.58
Net of Revenues VS Expenditures 4,634,459.92
Ending Fund Balance 12,663,195.50
Total Liabilities And Fund Balance 13,477,677.33
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Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 85,691.18
Investments 762,565.72
Accounts Receivable 54.73
Inventories (104.29)
Prepaids 3,220.96
Total Assets 851,428.30
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Due to Other Governments 5,428.54
Total Liabilities 5,428.54
*** 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 1F063r643.93
Beginning Fund Balance 1F063r643.93
Net of Revenues VS Expenditures (217,644.17)
Ending Fund Balance 845,999.76
Total Liabilities And Fund Balance 851,428.30
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Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 123,255.06
Investments 926,603.51
Accounts Receivable 20rO28.11
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 1F069r886.68
*** 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 (226,786.08)
Ending Fund Balance lr069r886.68
Total Liabilities And Fund Balance lr069r886.68
Page 136 of 344
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Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 27,221.29
Investments 160,600.80
Accounts Receivable 0.00
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 187,822.09
*** 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 (74,532.96)
Ending Fund Balance 187,822.09
Total Liabilities And Fund Balance 187,822.09
Page 137 of 344
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Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets 0.00
Cash and Cash Equivalents 703,586.08
Investments 9,632,643.39
Accounts Receivable 684,025.71
Special Assess -Current 0.00
Special Assess - noncurrent 0.00
Due from Other Funds 0.00
Accrued Income Receivable 0.00
Inventories 254,622.31
Prepaids 28,442.50
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 28,041,409.38
*** Liabilities ***
Accounts Payable (59.99)
Accrued liabilities 0.00
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 303.98
Deferred Revenue 0.00
Current Portion of Debt 431,555.63
Other Current Liabilities 0.00
Customer Deposits 45,325.00
Noncurrent liabilities 1,546,007.99
Other Long Term Liabilities 614,526.23
Def Inflows of Resources 538,011.00
Total Liabilities 3,175,669.84
*** 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 8,650,264.75
Total Fund Balance 23,551,969.25
Beginning Fund Balance 23,551,969.25
Net of Revenues VS Expenditures 1,313,770.29
Ending Fund Balance 24,865,739.54
Total Liabilities And Fund Balance 28,041,409.38
Page 138 of 344
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Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 64,473.67
Investments 210,320.03
Accounts Receivable 0.00
Other Assets - Current 0.00
Total Assets 274,793.70
*** 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 227,221.33
Ending Fund Balance 274,793.70
Total Liabilities And Fund Balance 274,793.70
Page 139 of 344
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Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 39,890.80
Investments 197,889.10
Accounts Receivable 1,233.24
Due from Other Funds 0.00
Inventories 67.24
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 2,513,715.07
*** Liabilities ***
Accounts Payable (151.32)
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 56,223.38
*** 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 480F853.59
Total Fund Balance 2,512,538.65
Beginning Fund Balance 2,512,538.65
Net of Revenues VS Expenditures (55,046.96)
Ending Fund Balance 2,457,491.69
Total Liabilities And Fund Balance 2,513,715.07
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Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 22,717.72
Investments 268,812.17
Accounts Receivable 217.65
Inventories 0.00
Prepaids 0.00
Total Assets 291,747.54
*** 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 (0.94)
Total Fund Balance 315,397.58
Beginning Fund Balance 315,397.58
Net of Revenues VS Expenditures (23,650.04)
Ending Fund Balance 291,747.54
Total Liabilities And Fund Balance 291,747.54
Page 141 of 344
Agenda Item #7.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
5/31/2024
Cash and cash
equivalents Investments Total
General Fund#001 $ 4565864 $ 115849,694 $ 125306,558
Building Fund#101 8501 762,566 848,257
Capital Improvement Fund#301 123,255 92604 1 M49,859
Capital Projects Fund#303 27,221 16001 187,822
Water Utility#401 703,586 95632,643 10,336,229
Refuse &Recycling#402 645474 210,320 274,794
Stormwater#403 391891 19709 237,780
Special Law Enforcement#605 22,718 268,812 291,530
Total Cash and Investments $ 195239699 $ 249009,129 $ 259532,828
*Interfund transfer pending
Page 142 of 344
VILLAGE OF TEQUESTA
Agenda Item #7. REVENUE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 5/31/2023 5/31/2024 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001-GENERAL FUND
General Property Taxes 9,393,468 11,334,881 1,941,413 20.67% Advalorem taxes increase
Sales&Use Taxes 1/124/255 698,704 (425,551) -37.85% Infrastructure&Utility tax recorded in fund#301 in FY24
Franchise fees-gross receipt 325,723 335,404 9,681 2.97%
Licenses&Permits 51470 3,500 (1,970) -36.01% Rental permits
Grants-Federal 49,047 0 (49,047) -100.00% Differs from year to year
Grants-State 121,489 241144 11,655 93.33% Differs from year to year
Intergovernmental Revenue 661,085 659,183 (1,902) -0.29%
Chgs for Services-Gen Gov 156,012 155,752 (260) -0.17% Land development fees based on the projects
Indirect Costs 575,383 601,994 26,611 4.62%
Rents&Royalties 225,771 193,804 (31,967) -14.16% Sprint lease terminated
Contributions&Donations 14,984 11450 (13,534) -90.32% Differs from year to year,timing in recording
Miscellaneous Revenues 25,801 20,783 (5,018) -19.45% Differs from year to year
Chgs for Services-Public Safety 7481282 720,026 (28,256) -3.78%
Fines&Forfeitures 7,841 9,898 2,058 26.25% Code enforcement fees
Impact Fees 11764 111154 9,390 532.21% Impact fees based on the projects
Grants and Contributions-Local 8,675 19,267 10,592 122.10% Differs from year to year
Charges for Services-Recreation 74,632 123,400 48,768 65.35% Recreation programs fees increase
Unrestricted Investment Earning 271,915 303,637 311722 11.67% Active investing,balance and rate increases
Other Financing Sources 36,230 46,668 10,438 28.81% Disposition of assets(fire truck)
Total General Fund 13,718,824 15,263,648 1,544,824 11.26%
Fund 101-BUILDING FUND
Licenses&Permits 4971238 435,335 (61,902) -12.45% Varies year to year based upon activity/projects
Charges for Services 1,341 11214 (127) -9.45%
Miscellaneous Revenues 0 2 2 100.00%
Unrestricted Investment Earning 16,381 26,212 9,831 60.01% Active investing,balance and rate increases
Total Building Fund 514,960 4621763 (52,197) -10.14%
Fund 301-Capital Improvement Fund
Sales&Use Taxes 0 477,924 477,924 100.00% Infrastructure surtax and water utility tax
Unrestricted Investment Earning 16,465 34,034 17,569 106.70% Active investing,balance and rate increases
Total Capital Improvement Fund 16,465 511,958 495,493 100.00%
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 7,370 7,370 100.00% Active investing,balance and rate increases
Total Capital Projects Fund: 0 7,370 7,370 100.00%
Fund 401-Water Fund
Miscellaneous Revenues 30,805 321176 1,371 4.45%
Grants-State 0 21456 21456 100.00%
Fines&Forfeitures 1,000 0 (1,000) -100.00%
Unrestricted Investment Earning 157,823 256,683 98,860 62.64% Active investing,balance and rate increases
Other Financing Sources 91,822 48,831 (42,991) -46.82% Capital connect charge based on the projects
Charges for Services 4,398,746 5/208/475 809,729 18.41% New Capital Recovery charge implemented in FY 2024
Total Water Fund: 4,680,196 5,548,621 868,425 18.56%
Fund 402-Refuse&Recycling
Unrestricted Investment Earning 732 7,640 6,908 943.92% Active investing,balance and rate increases
Charges for Services 560,372 577,610 171238 3.08%
Total Refuse&Recycling: 5611104 585,250 241146 4.30%
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 703 8,952 8,250 1174.12% Active investing,balance and rate increases
Other Financing Sources 7,375 0 (7,375) -100.00% Disposition of assets
Charges for Services 506,911 527,520 20,608 4.07%
Total Stormwater Utility: 529,374 541,987 12,613 2.38%
Fund 605-Special Law Enforcement
Forfeitures 194,548 7,543 (187,005) -96.12% Differ from year to year
Unrestricted Investment Earning 1,998 7,514 5,516 276.02% Active investing,balance and rate increases
Total Special Law Enforcement 196,547 15,057 (181,490) -92.34%
TOTAL REVENUES-ALL FUNDS 20,217,470 22,936,653 2,719,184 13.45%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 143 of 344
Agenda Item #7. VILLAGE OF TEQUESTA
EXPENDITURE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 5/31/2023 5/31/2024 VARIANCE VARIANCE NOTES
EXPENDITURES
Fund 001-GENERAL FUND
Council 35,384 48,102 121#718 35.94% Computer system maint&supplies
Manager 199,309 244,581 45,272 22.71% Wages,sick leave buy back-retirement,insurance
Human Resources 257,953 282,896 24,943 9.67% Wages,sick leave buy back,employee recogn,recruit
Village Clerk 259,831 2701364 10,533 4.05%
Finance 499,591 530.1116 30,525 6.11% Wages,ClearGov software purchase$24K
Legal 1171P430 138,979 21,549 18.35% Differs from year to year based upon service needs
Comprehensive Planning 171,696 189,441 171,745 10.33% F/time hire
General Government 145,850 195.1104 49,254 33.77% Other contractual svcs and insurance increase
IT 341,010 403,387 62,377 18.29% Wages,computer system maint&supply,contr svcs
Police Department 21293,713 2,366,213 72,500 3.16%
Code Compliance 54,833 31,006 (23,827) -43.45% Vacancies
Fire Control 3,825,052 3,571,047 (254,005) -6.64% More expensive Ladder Truck purchase in FY 2023
Public Works 989,590 9641P376 (25,215) -2.55%
Leisure Services 773,635 869,354 95,719 12.37% P/T salaries,ins,program fees and misc park projects
Debt Service 573,360 5241222 (49,138) -8.57% Pumper financed purchase paid in full
Total General Fund 10,538,238 10,629,188 90,950 0.86%
Fund 101-BUILDING FUND
Building Department 580,681 680.1408 99,727 17.17% Regular salaries,comp abs,ins,other contr svcs increase
Total Building Fund 580,681 680,408 99,727 17.17%
Fund 301-Capital Improvement Fund
General 0 6,975 6,975 100.00% Projects varies year to year
Public Works 3,675 478.1161 474.1486 12911.17% Projects varies year to year
Parks 0 9,466 9,466 100.00% Projects varies year to year
Miscellaneous projects 169,709 2441142 74,433 43.86% Projects varies year to year
Total Capital Improvement Fund: 173,384 738,744 565,360 100.00%
Fund 303-Capital Projects Fund
Parks 0 81,903 81,903 100.00% Projects varies year to year
Total Capital Projects Fund: 0 81,903 81,903 100.00%
Fund 401-Water Fund
Water-Administration 911,362 1,087,887 176,525 19.37% Insurance,engineering svcs,ins,comp system maint
Water- Production 11410,916 1,317,526 (93,390) -6.62% Pension exp-timing in recording,comp absences
Water-Distribution 536,012 468,354 (67,658) -12.62% Pension exp-timing in recording,ins,water system maint
Water-Customer Service 1971202 204,323 7,120 3.61%
Renewal&Replacement 448,467 5531292 104,825 23.37% Differs from year to year based upon projects
Capital Improvements 0 295,251 295,251 100.00% Differs from year to year based upon projects
Debt Service 306,858 308.1268 11410 0.46%
Other Nonoperating 0 (51) (51) -100.00%
Total Water Fund: 3,810,818 41234,850 424,033 11.13%
Fund 402-Refuse&Recycling
Refuse and Recycling 3511272 3581F028 6,757 1.92%
Total Refuse&Recycling: 3511272 358,028 6,757 1.92%
Fund 403-Stormwater Utility
Storm Water Utilities 198,681 211,883 13,202 6.64%
Renewal&Replacement 23,532 385,151 361,619 1536.71% Differs from year to year based upon projects
Total Stormwater Utility: 2221213 597,034 374,821 168.68%
Fund 605-Special Law Enforcement
Police 73,153 38,707 (34,446) -47.09% Differs from year to year based upon needs
Total Special Law Enforcement: 73,153 38,707 (34,446) -47.09%
TOTAL EXPENDITURES-ALL FUNDS 15,749,757 17,358,862 1,609,105 10.22%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 144 of 344
Agenda Item #7. THE VILLAGE OF TEQUESTA
REVENUE REPORT-CASH BASIS,UNAUDITED
FY 2024 FY 2024 66.67%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 5/31/2024 VARIANCE VARIANCE USED NOTES
Fund 001-GENERAL FUND
General Property Taxes 11.1524,090 1115241090 7.1682,727 111334,881 31P652,155 47.54% 98.36 Historically,91%receipted by the end of Feb
State revs two month behind,record-cash basis,ins prem
Sales&Use Taxes 1,350,252 1,350,252 900,168 698,704 (201,464) -22.38% 51.75 tax received as one distrib at FYE($307K)
Franchise fees-gross receipt 530,938 530,938 353,959 335,404 (18,555) -5.24% 63.17 one month behind
Licenses&Permits 9,000 9,000 6,000 3,500 (2,500) -41.67% 38.89 Special events,vacational rental permits
Indirect Costs 902,991 902,991 601,994 601,994 0 0.00% 66.67
Grants Federal 25,737 25,737 171P158 0 (17,158) -100.00% 0.00 Differ from year to year,timing of collection
Grants-State 77,000 1371728 91,819 24,144 (67,674) -73.70% 17.53 Differ from year to year,timing of collection
Intergovernmental Revenue 984.1222 9841222 656,148 659,183 3,035 0.46% 66.97 Revs one month behind,1/2 c sales tax above budg
Grants and Contributions-Local 14,084 14,084 9,389 19,267 9,878 105.20% 136.80 Differ from year to year,timing of collection
Chgs for Services-Gen Gov 208,645 208,645 139,097 155,752 16,655 11.97% 74.65 Land development fees based on projects
Chgs for Services-Public Safety 1.1227,355 11227,355 818,237 720,026 (98,211) -12.00% 58.66 Timing in a revenue recording
Charges for Services-Recr. 62,500 62,500 41,667 123,400 81,733 196.16% 197.44 Rec program fees increase
Fines&Forfeitures 18,275 18,275 121183 9,898 (2,285) -18.75% 54.16 Code enf fines&fees
Unrestricted Investment Earning 280,500 280,500 187,000 303,637 116,637 62.37% 108.25 Active investing,balance and rate increases
Rents&Royalties 188,839 188,839 125,893 193,804 67,911 53.94% 102.63 Timing in revenue recording
Impact Fees 8,169 8,169 5,446 111154 5,708 104.81% 136.54 Differ from yr to yr depending on projects/permits
Contributions&Donations 10,000 30,000 20,000 1,450 (18,550) -92.75% 4.83 Differ from year to year events depending
Miscellaneous Revenues 13,205 13,205 8,803 20,783 11,979 136.08% 157.38 Differ from year to year
Other Financing Sources 8,398 8,398 5,599 46,668 41,069 733.55% 555.70 Disposition of assets(fire truck)
Total General Fund 171,444.1200 17,524,928 11,683,285 15,263,648 3,580,363 30.65% 87.10
Fund 101-BUILDING FUND
Licenses&Permits 608,708 608,708 405,805 435,335 29,530 7.28% 71.52 Varies year to year based upon activity/projects
ChgsforSery-Gen Gov 0 0 0 11214 110214 100.00% 100.00
Unrestricted Investment Earning 15,000 15,000 10,000 26,212 16,212 162.12% 174.75 Active investing,balance and rate increases
Miscellaneous Revenues 0 0 0 2 2 100.00% 0.00
Appropriate Fund Balance 5641262 612,632 0
Total Building Fund 110187,970 11236,340 415,805 462.1763 46,958 11.29% 37.43
Fund 301-Capital Improvement Fund
Sales&Use Taxes 757,055 757,055 5041703 477,924 (26,779) -5.31% 63.13 State revs two month behind,above budgeted
Unrestricted Investment Earn 0 0 0 34,034 34,034 100.00% 100.00 Active investing,balance and rate increases
Transfers In 15,000 15,000 10,000 0 (10,000) -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 1/253,964 514.1703 511,958 (2,745) -0.53% 40.83
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 0 0 0 7,370 7,370 100.00% 100.00 Active investing,balance and rate increases
Grants-State 200,000 200,000 133,333 0 (133,333) -100.00% 0.00 Timing in revenue recording
Transfers In 1,884,895 1,884,895 110256,597 0 (1,256,597) -100.00% 0.00 FY 2024 not recorded,tfrs recorded at year end
Total Capital Projects Fund: 2,084,895 2,084,895 1,389,930 7,370 (1,382,560) -99.47% 0.00
Fund 401-Water Fund
Grants State 0 0 0 21P456 21456 100.00% 0.00 Differ from year to year,timing of collection
Charges for Services 8.1234,600 8,234,600 5.1489,733 5,208,475 (281,258) -5.12% 63.25 Water sales revenue recording one month behind
Unrestricted Investment Earn 0 0 0 256,683 256,683 100.00% 100.00 Active investing,balance and rate increases
Miscellaneous Revenues 371,272 371272 24,848 32,176 7,328 29.49% 86.33 Differ from year to year
Other Financing Sources(icl.loan) 8,620,000 8,620,000 5,746,667 48,831 (5,697,835) -99.15% 0.57 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 11,261,248 5,548,621 (5,712,627) -50.73% 29.20
Fund 402-Refuse&Recycling
Charges for Services 592,403 592,403 394,935 577,610 182,674 46.25% 97.50 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 500 500 333 7,640 7,307 2191.98% 1,527.99 Active investing,balance and rate increases
Appropriate Fund Balance 19,697 19,697 0 0
Total Refuse&Recycling: 612,600 612,600 395,269 585,250 189,981 48.06% 95.54
Fund 403-Stormwater Utility
Grants&Contributions 252,500 2521500 168,333 0 (168,333) -100.00% 0.00 Timing in revenue recording
Charges for Services 545,550 545,550 363,700 527,520 163,820 45.04% 96.70 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 500 500 333 8,952 8,619 2585.66% 11790.44 Active investing,balance and rate increases
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: 827,318 827,318 532,367 541,987 9,620 1.81% 65.51
Fund 605-Special Law Enforcement
Forfeitures 25,000 25,000 16,667 7,543 (9,124) -54.74% 30.17 Differ from year to year,timing of collection
Unrestricted Investment Earn 1,500 1,500 1,000 7,514 6,514 651.43% 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 17,667 15,057 (2,610) -14.77% 0.00
TOTAL REVENUES-ALL FUNDS 42,579,751 42.1708,849 26,210,274 22,936,653 (3,273,621) -12.49% 53.70
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 66.67
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 5/31/2024 VARIANCE VARIANCE USED
Fund 001-General Fund
Council 74,640 74,640 49,760 48,102 1,658 3.33% 64.45
Manager 362,368 362,368 241,579 244,581 (3,002) -1.24% 67.50
Human Resources 456,599 456,599 304,399 282,896 21,504 7.06% 61.96
Village Clerk 4471453 447,453 298,302 270,364 27,938 9.37% 60.42
Finance 807,224 807,224 538,149 530,116 8,033 1.49% 65.67
Legal 195,000 195,000 130,000 138,979 (8,979) -6.91% 71.27
Comprehensive Planning 495,338 508,808 339,205 189,441 149,765 44.15% 37.23
General Government 328,215 329.1212 219,475 195,104 24,370 11.10% 59.26
IT 535,503 549,931 366,621 403,387 (36,766) -10.03% 73.35(3)
Police Department 3,748,841 3,829,569 2,553,046 2,366,213 186,833 7.32% 61.79(1),(2)
Code Compliance 109,261 109,261 72,841 31,006 41,835 57.43% 28.38
Fire Control 4/764/250 5,501,292 3,667,528 3,571,047 96,481 2.63% 64.91
Public Works 1,626,076 1,682,545 11121,696 964,376 157,321 14.03% 57.32
Leisure Services 1/201/176 11210,152 806,768 869,354 (62,586) -7.76% 71.84(3)
Debt Service 5421250 542.1250 361,500 524,222 (162,722) -45.01% 96.68(3)
Interfund Transfers 11700,008 11,700,008 11133,339 0 11133,339 100.00% 0.00(3)
Allocate to Fund Balance* 49,998 49,998
Total General Fund 17.1444.1200 18,356,310 12.1237,540 10.16291188 1,608,352 13.14% 57.90
Fund 101-BUILDING FUND
Building&Zoning 110187,970 1,2371167 8241778 680,408 144,371 17.50% 55.00(1),(2)
Total Building Fund 110187,970 112371P167 8241778 680,408 144,371 17.50%
Fund 301-Capital Improvement Fund
General 65,000 65,000 43,333 6,975 36,358 83.90% 10.73 (2),(3)
Public Works 210,000 805,782 5371188 478,161 59,027 10.99% 59.34 (2),(3)
Parks 175,077 175,077 116,718 9,466 107.1252 91.89% 5.41 (2),(3)
Tequesta Drive(Bridge) 44,000 44,000 29,333 0 29,333 100.00% 0.00 (2),(3)
Tequesta Park 250,000 250,000 166,667 0 166,667 100.00% 0.00 (2),(3)
Misc Projects 310,000 331,314 220,876 2441142 (23,266) -10.53% 73.69 (2),(3)
Interfund Transfers 199,887 199.1887
Total Capital Improvement Fund: 1.1253,964 1,871,061 110247,374 738,744 508,630 40.78% 39.48
Fund 303-Capital Projects Fund
Public Works 710,000 710,000 473,333 0 473,333 100.00% 0.00 (2),(3)
Leisure Services 110250,000 11250,000 833,333 81,903 7511430 90.17% 0.00 (2),(3)
Allocate to Fund Balance* 124,895 124,895 0.00
Total Capital Projects Fund: 2,084,895 2,084,895 1,389,930 81,903 1,308,027 94.11% 3.93
Fund 401-Water Fund
Water-Administration 11711,930 1,832,727 11221,818 1,087,887 133,931 10.96% 59.36
Water- Production 21280,598 2,305,499 1,536,999 1,317,526 219,473 14.28% 57.15
Water-Distribution 889,331 890,761 593,841 468,354 125,486 21.13% 52.58
Water-Customer Service 320,184 320,184 213,456 204,323 9,133 4.28% 63.81
Renewal&Replacement 3,753,000 41382.1290 2,921,526 5531292 2,368,234 81.06% 12.63 (2)
Capital Improvement 9,555,000 11,630,465 710753,643 295,251 71458,392 96.19% 0.00(2)
Debt Service 4941100 494.1100 329,400 308,268 211132 6.42% 62.39
Other Nonoperating 0 0 0 (51) -100.00% 0.00
Total Water Fund: 19,004,143 21,856,025 14,570,684 41,234,851 10,335,833 70.94% 19.38
Fund 402-Refuse&Recycling
Refuse and Recycling 612,600 612,600 408,400 358,028 50,372 12.33% 58.44 (1),(2)
Total Refuse&Recycling: 612,600 612,600 408,400 358,028 50,372 12.33% 58.44
Fund 403-Stormwater Utility
Storm Water Utilities 373,318 459,261 306,174 211,883 94,291 30.80% 46.14 (1),(2)
Renewal&Replacement 454,000 701,196 467.1464 385,151 82,313 17.61% 54.93 (2),(3)
Total Stormwater Utility: 827,318 11160.1457 773,638 597,034 176,604 22.83% 51.45
Fund 605-Special Law Enforcement
Police 164,661 177,695 118,463 38,707 79,756 67.33% 100.00 (2)
Total Special Law Enforcement 164,661 177,695 118,463 38,707 79,756 67.33% 100.00
TOTAL EXPENDITURES-ALL FUNDS 42,579,751 47,356,210 31,570,807 17,358,862 141211,944 45.02% 36.66
Notes:
*Not included in Target Budget calculation
(1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 5/23/24 for the period ended 5/18/24.
Due to timing of payroll dates 13 days of personnel expenditures not reflected in May 2024.
(2)Not all operating expenditures/expenses recorded for the services of May 2024.Expenditures recorded on a cash basis and
adjusted to accrual at year end. Page 146 f 344
(3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end.
Agenda Item V.
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Agenda Item V.
Page 157 of 344
Agenda Item V.
Page 158 of 344