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Home My WebLink AboutDocumentation_Regular_Tab 13_5/8/2025 Agenda Item #13. Regular Council STAFF MEMO Meeting: Regular Council - May 08 2025 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 $12.3 million, which represents 97% of the budgeted amount. Historically, 91% of ad valorem tax distribution is receipted by the end of February. 3. Sales/use taxes (43%), which include local infrastructure surtax, insurance premium, utility, communication service and local business tax, are one/two months behind collection/reported period, with the exception of the Local Business Tax that are due October 1st and collected at 103%. Insurance premium tax ($370 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for six 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 and is on a target for six months' collections. 5. Local discretionary infrastructure surtax(41%) - collected at $253 thousand, which represents 41% of the budgeted amount and is on target for five months' collections. 6. Revenues (Budgetary comparison) recorded in the General fund represent 82% of the budgeted due to the distribution nature of Ad valorem taxes collected at 97%, representing 76% of overall General fund revenues at 4/30/2025. 7. Overall Expenditures (Budgetary comparison) in the General Fund represent 54% of the budget. Not all the expenditures recorded for the services provided for the month of April 2025 and personnel expenditures recorded as paid not when accrued. The FY 2025 personnel budget does not include IAFF all negotiated benefit increases. 8. Revenues (Prior year comparison) all funds increased by $4.2 million(20%) mainly due to Ad valorem taxes collected $1.2 million (11%) higher than same period of prior year, increased Page 137 of 496 Agenda Item #13. land development (293%) and permit (193%) fees for ongoing projects. Also, interfund transfer to Vehicle Replacement fund is recorded in the amount of around $1 million (100%). 9. Expenditures (Prior year comparison) all funds increased by $2.2 million (15%) increase due to vehicles purchase, roads, parks and water utility capital projects in FY 2025, and interfund transfers recorded earlier in the year. 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 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 Copy of April 2025 Managers Report.ADA Apr 2025 2 April 2025 Grant Budget Worksheet Page 138 of 496 Agenda Item #13. April 2025 Department Reports Current Month 2024/2025 2023/2024 2022/2023 Totals Totals Totals Building Department Current Month 2024/2025 2023/2024 2022/2023 Total Master Permits and subpermits Issued 90 372 1516 1372 New Residential Construction Permits 0 2 12 5 Residential Remodel and additions Permits 11 47 79 874 Commercial Remodel and additions Permits 0 7 16 56 Residential Plan Reviews 83 335 1379 1074 Commercial Plan Reviews 7 37 137 56 Total Inspections 349 1001 4698 3483 BTR Inspections 2 7 18 Trade Inspections 128 388 1300 Vacation Rentals Inspections 2 2 24 Certificates of Compliance 127 209 234 267 Certificates of Ocupancy 1 0 Record Requests 26 67 260 246 Permit/Code Information Requests 36 106 417 308 Meetings/Training 3 6 19 30 BCAIB-BOAF-BOATC/DBPR Meetings 2 7 16 22 LPA 1 2 3 24 Code Enforcement Current Month 1 2024/2025 2023/2024 2022/2023 Code Enforcement Inspections 23 112 253 175 Notices of Violation Issued 6 18 69 34 Code Cases Opened 12 36 176 131 -By code officer 11 41 54 -Reactive 1 5 12 Code Cases Closed 2 9 99 101 Code Cases Cleared Within 30 Days 2 9 71 79 Code Cases Scheduled for Hearing 3 11 12 17 Magistrate Meeting 3 1 6 4 Meeting With Residents Regarding Violations 52 220 340 168 Community Development Current Month 2024/2025 2023/2024 2022/2023 Land Development Applications 3 12 28 63 Ongoing Projects 15 67 125 106 Development Order Time Extensions 0 0 1 1 Public Records Requests 5 20 40 38 Major Meetings and Conference Calls 18 74 109 100 Residents/Business Owners 20 64 101 59 DRC Meeting 0 1 4 6 Permits(New Single Family and Commercial) 2 11 24 22 Phone Calls/Emails/Walk-Ins 115 410 1235 3276 Totals Totals Fire Current Month 2024/2025 2023/2024 2022/2023 Unit Response Data Fire 16 87 38 119 EMS 89 671 262 11159 Special Operations 1 11 5 26 Other 3 38 21 58 Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 15 121 42 223 Mutual Aid Received-Palm Beach County/Martin County Fire Rescue 16 95 31 164 Page 139 of 496 Agenda Item #13. COVID 0 0 0 4 Inspection Data New Construction 1 28 8 69 Annual Fire 26 238 100 345 New Business/New Occupation/Home Business 5 14 7 23 Re-Inspections 22 141 69 226 Food Truck/Tents 0 11 5 19 Public Relations Events Data Community Function Hours 48 360 255 656 Training 779 51718 21589 91017 Overtime As of 3/31/2025 Actual Budget Goal/Actual Overtime Budget $ 131,544.00 68.91% 100%/30.85% 100%/100.06 YTD Totals Human Resources&Risk Management Current Month 2024/2025 2023/2024 2022/2023 Open Positions 2 14 16 21 Applications Received 26 453 573 500 Onboardings-Hires 2 10 30 11 Offboardings-Terms 1 8 15 11 Payroll Authorizations& Evaluations 8 93 339 265 FMLA Requests 0 11 19 14 Work Comp Claims/FF Cancer Claims 4 12 17 8 Labor Relations(Grievances/Arbitrations/Negotiations etc) 8 17 48 41 Records Requests 2 12 31 29 HR Information System Adjustments 694 6123 11,666 8359 Safety Meetings and Assessments 1 4 5 5 Auto, Property, Liability Claims 1 5 7 14 Totals IT Current Month 2024/2025 2023/2024 2022/2023 Helpdesk Tickets 128 578 1460 1456 Projects M365 Migration Budget Parks and Recreation Current Month 2024/2025 2023/2024 2022/2023 Recreation Programs All Programs 290 2922 Summer Camp 0 0 0 1350 Kids Night Out At The Rec 0 37 13 30 Gymnastics 1 237 1659 3167 10267 Facility/Field Rentals for Tequesta Park/Constitution Park/Recreation Center Rentals Constitution Park Pavilion Rentals 29 182 76 77 Recreation Center Facility Rentals (Include JTAA, HOA,Good Sheppard,etc.. 13 25 Field Reservations(#of times not estimated attendance) 29 116 Special Events 0 Food Truck 0 800 800 4800 Tequesta Roots Festival 0 1200 1500 1500 Holiday In The Park 0 1200 1200 1200 Santa Ride 0 700 700 700 Letters to Santa 0 40 40 45 Bridge The Gap 0 0 0 1500 Movie In The Park 0 0 0 0 Pickleball Tournment 0 0 0 0 Run 4 The Pies 0 0 1800 1700 Page 140 of 496 Agenda Item #13. Freedom Run 0 0 0 650 Bunny Hop 500 500 500 500 Earth Day Celebration 0 0 0 0 Totals Police Current month 2024/2025 2023/2024 2022/2023 Communication Division Officer Initiated Calls 1122 10,486 12226 Calls for Service 229 21647 2776 Fire Rescue 19 282 237 Patrol Division Reports Filed 32 346 371 Arrest 5 40 45 Crashes Investigated 17 122 143 Traffic Stops 64 11789 2855 Citations 40 588 747 Warnings 20 751 1695 Administration Public Records Request 55 547 474 Overtime Actual Budget Goal/Actual% Operations $ 132,118.00 57.7/0/57/0 Totals Totals Public Works Current month 2024/2025 2023/2024 2022/2023 Equipment Maintenance 8 32 119 95 Sidewalk Repairs and or Grinding 4 8 58 57 Street Signs Replaced 10 28 90 81 Road Repairs 3 9 29 26 Indoor/Outdoor lights Repaired 3 9 119 89 Street Light Outages 3 13 137 121 Work Orders 326 1208 5142 4154 Standby Generator Maintenance 12 50 190 160 Fleet Maintenance-Vehicles Serviced 1 11 115 83 Surplus-Junked or Sold lems 4 18 69 68 Engineering Services 4 9 45 40 Resident Calls 6 39 258 194 Projects 30 79 212 163 Totals Totals Village Clerk's Office April 2024/2025 2023-2024 2022-2023 Agendas Compiled and Distributed 2 40 46 Minutes Completed (includes council,committees,spec meetings) 1 40 46 Council,Committee,Spec Magistrate,and Special Meeting Hours 1.5 64 89.75 Orders Processed 1 21 26 Resolutions Processed 1 25 21 Ordinances Processed 0 12 15 Agreements Processed 5 97 135 Public Records Processed 48 371 303 Agenda/Minute Portal (iCompass)Total Monthly Visits 2101 25371 25622 Agenda/Minute Portal (iCompass) Unique Monthly Visits 1596 18733 19998 Public Information Officer Social Media Post(Number of Post to all social) 47 Content Interaction (Likes,shares,comments, etc) 724 410 557 Facebook Messenger Responses(this does not include post responses) 6 61 59 Website:VOTBot(Artificial Intelligence Quesitons Answered) 78 1029 1215 Page 141 of 496 Agenda Item #13. Press Releases 0 4 8 CodeRed Messages Launched 4 59 60 Tequesta News Messages(Friday Newsletter) 4 42 45 Departmental/Other Project Videos/Reels 3 3 8 Smoke Signals 0 4 4 Elections Election: Campaign Treasurer Reports/Candidate Documentation/Office Report 0 3 9 Election: Review Candidate Handbook 0 3 11 Election: Process filing/qualifying paperwork 0 2 6 Clerk&Public Information Officer Events&Meetings: ELECTIONS: Monitoring proposed legislation. SOCIAL MEDIA: Social media engagement Arbor Day Reel (548 views),Arbor Day notice-w posts(851 and 494 views), Hoppy Surprise Easter Bunny(1.3k views),committee vacancy(670 views)and recycle(767 views) ASSISTANCE: Provided assistance to departments for CivicPlus(website), iCompass(agenda software)and JustFOIA (public records software)and video production. MEETINGS/TRAINING: Organized and co-sponsored the Palm Beach County Municipal Clerks Association meeting, began preparations for the Palm Beach County League of Cities luncheon PARTNERSHIPS: N/A WEBMASTER: Serves as the Village's Webmaster and makes changes and updates as necessary,trains and assists staff and other departmental employees on website usage and tasks. Responded to and trained VOTBot(AI)online inquiries. PUBLIC INFORMATION OFFICER: Internal branding project kick-off with Clerk team to standardize publications. Compiled Smoke Signals for publication in May. Udated lobby TV as needed.Attended PIO-Co-op Meeting. Held PIO quarterly meeting with various departmetnal liaisons. MISC: Noticed meetings and ordinances via the public notice portal and mailed and emailed to residents who requested per state law. Participated in International Day ceremonies. Provided research for department heads/manager. Processed records management disposition forms, processed oaths, proclamation,and declarations. Trained new employees/set up required software credentials: JustFOIA,iCompass,website, DemandStar,CivicOptimize etc. Created new accounts and established workflows for new employees. Ordered office supplies and Amazon orders for Admin and Historicals, meeting setup/breakdown. Processed daily lien reports,invoices, Current Month 2024/25 YTD 2023/24 YTD Utilities Department-Water Distribution (FY24) Water Main Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 0 3 4 Service Line Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 0 1 17 Line Maintenance 412 576 Meter Reader Related Work Orders 3 23 120 Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls, Pond Mowing&Inspections,et 27 344 756 Employee Call Back 9 61 84 Meter Set/Changed Out 16 59 88 Utilities Department-Customer Service Current Month 2023/2024 2022/23(FY22) Leak Adjustment Requests 8 178 (not counted) *Utility Billing/Customer Service dashboard in monthly report for Council Utilities Department-Water Production Current Month 2025 YTD Calendar Yr 24**YT Calendar Yr 23**YTD Water Production Total(million gallons(MG)) 97.553 351.905 999.482 992.777 Maximum Day Production Demand Rate(million gallons per day(MGD)) 4.015 4.015 3.876 3.71 Average Daily Production Demand(MGD) 3.252 2.933 2.738 2.72 Monthly Rainfall 2.80 18.80 77.17 106.64 **-SFWMD water use permits(WUP)are based on a"water year"which is a calendar year;we are permitted based on the calendar year.Our maximum permitted annual daily production is 6.3 MGD with a total permitted quantity of 401 MG from the Surficial aquifer and 1251 MG from the upper Floridan aquifer Projects: see monthly Utilities Department report on Village Council agenda Page 142 of 496 s000iIt§i#Al l BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9 acanati Period Ending 04/30/2025 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 1,188,225.96 Investments 13,004,133.65 Accounts Receivable 1,200,853.47 Due from Other Funds 0.00 Accrued Income Receivable 2,918.35 Inventories 56,616.30 Prepaids 54,005.78 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 15,506,753.51 *** Liabilities *** Accounts Payable 88.11 Accrued liabilities 5,961.33 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1,513.91 Deferred Revenue 1,186,040.96 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 1,193,604.31 *** 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 761,073.22 Fund Balance - Restricted 301,000.00 Fund Balance - Committed 500,000.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 7,240,982.07 Total Fund Balance 8,803,055.29 Beginning Fund Balance 8,803,055.29 Net of Revenues VS Expenditures 5,510,093.91 Ending Fund Balance 14,313,149.20 Total Liabilities And Fund Balance 15,506,753.51 Page 143 of 496 s000iIt§i#Al l BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9 acanati Period Ending 04/30/2025 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 29,752.56 Investments 1,074,803.54 Accounts Receivable 31.48 Inventories 16.63 Prepaids 1,230.55 Total Assets 1,105,834.76 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities (120.00) Due to Other Governments 2,855.82 Total Liabilities 2,735.82 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 16,593.86 Fund Balance - Restricted 728,931.42 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 0.00 Total Fund Balance 745,525.28 Beginning Fund Balance 745,525.28 Net of Revenues VS Expenditures 357,573.66 Ending Fund Balance 1,103,098.94 Total Liabilities And Fund Balance 1,105,834.76 Page 144 of 496 s 000It§i#Al 3. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9 iacanati Period Ending 04/30/2025 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 549,508.73 Investments 671,494.77 Accounts Receivable 19,778.66 Due from Other Funds 0.00 Prepaids 0.00 Total Assets lr240F782.16 *** 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 401,490.00 Fund Balance - Committed 368,344.94 Fund Balance - Assigned 61,690.26 Fund Balance - Unassigned 0.00 Total Fund Balance 831,525.20 Beginning Fund Balance 831,525.20 Net of Revenues VS Expenditures 409,256.96 Ending Fund Balance lr240F782.16 Total Liabilities And Fund Balance 1,240,782.16 Page 145 of 496 s000iIt§i#Al l BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9 acanati Period Ending 04/30/2025 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 56,526.97 Investments 541,780.19 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 598,307.16 *** 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 1,388,526.77 Fund Balance - Unassigned 0.00 Total Fund Balance 1,388,526.77 Beginning Fund Balance 1,388,526.77 Net of Revenues VS Expenditures (790,219.61) Ending Fund Balance 598,307.16 Total Liabilities And Fund Balance 598,307.16 Page 146 of 496 s 000It§i#Al 3. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9 iacanati Period Ending 04/30/2025 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 2,124,830.62 Investments 9,587,881.86 Accounts Receivable 699,494.19 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 409r851.29 Prepaids 16,957.44 Other Assets - Current 0.00 Land 83,335.00 Other Assets - Non Current 83,335.00 INFRASTRUCTURE 13,539,107.06 Buildings 178,621.41 Improvements Other Than Bldgs. 17,616.00 Machinery & Equipment 320r873.30 Construction in Progress 2,856,905.43 Intangible Assets 0.00 Other Fixed Assets 0.00 Deferred Outflows 580r862.07 FIXED ASSETS 0.00 Total Assets 30,416,335.67 *** Liabilities *** Accounts Payable 725.33 Accrued liabilities (75.00) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 303.98 Deferred Revenue 0.00 Current Portion of Debt 445,914.63 Other Current Liabilities 0.00 Customer Deposits 31,475.00 Noncurrent liabilities 1,125,092.99 Other Long Term Liabilities 457,931.39 Def Inflows of Resources 201,151.00 Total Liabilities 2,262,519.32 *** 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 420F915.00 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 12,655,682.27 Total Fund Balance 27,571,746.14 Beginning Fund Balance 27,571,746.14 Net of Revenues VS Expenditures 582,070.21 Ending Fund Balance 28,153,816.35 Total Liabilities And Fund Balance 30,416,335.67 Page 147 of 496 s000iIt§i#Al l BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9 acanati Period Ending 04/30/2025 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 139,218.87 Investments 225,641.64 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 364,860.51 *** 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 37,098.03 Total Fund Balance 37,098.03 Beginning Fund Balance 37,098.03 Net of Revenues VS Expenditures 327,762.48 Ending Fund Balance 364,860.51 Total Liabilities And Fund Balance 364,860.51 Page 148 of 496 s 000It§i#Al 3. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/9 iacanati Period Ending 04/30/2025 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 387,324.30 Investments 209,388.57 Accounts Receivable 671.56 Due from Other Funds 0.00 Inventories 1,031.84 Prepaids 0.00 Other Assets - Current 0.00 Other Assets - Non Current 0.00 INFRASTRUCTURE 2,465,807.41 Buildings 0.00 Improvements Other Than Bldgs. 0.00 Machinery & Equipment 3,504.65 Construction in Progress 0.00 Deferred Outflows 44,364.00 Total Assets 3,112,092.33 *** Liabilities *** Accounts Payable 1,137.50 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 39,999.14 Def Inflows of Resources 12,280.00 Total Liabilities 53,416.64 *** 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 460F057.87 Total Fund Balance 2,491,742.93 Beginning Fund Balance 2,491,742.93 Net of Revenues VS Expenditures 566,932.76 Ending Fund Balance 3,058,675.69 Total Liabilities And Fund Balance 3,112,092.33 Page 149 of 496 s 000It§i#Al 3. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9 iacanati Period Ending 04/30/2025 DB: Teauesta Fund 501 VEHICLE REPLACEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 127,851.86 Investments 927,516.35 Machinery & Equipment 0.00 Total Assets 1F055r368.21 *** Liabilities *** Accounts Payable 0.00 Total Liabilities 0.00 *** Fund Balance *** N.A., Inv in Cap, net of debt 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 0.00 Total Fund Balance 0.00 Beginning Fund Balance 0.00 Net of Revenues VS Expenditures 1F055r368.21 Ending Fund Balance lr055r368.21 Total Liabilities And Fund Balance lr055r368.21 Page 150 of 496 s 000It§i#Al 3. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9 iacanati Period Ending 04/30/2025 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 105,968.26 Investments 134,087.64 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 240rO55.90 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Due to Other Funds 0.00 Total Liabilities 0.00 *** Fund Balance *** Fund Balance - Nonspendable 0.00 Fund Balance - Restricted 257,578.88 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 0.00 Total Fund Balance 257,578.88 Beginning Fund Balance 257,578.88 Net of Revenues VS Expenditures (17,522.98) Ending Fund Balance 240rO55.90 Total Liabilities And Fund Balance 240rO55.90 Page 151 of 496 Agenda Item #13. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 4/30/2025 Cash and cash equivalents Investments Total General Fund#001 $ 111881226 $ 139004J 34 $ 1411921360 Building Fund#101 291753 1107404 1,1041556 Capital Improvement Fund#3 01 5491509 671,495 1,221 M04 Capital Projects Fund#303 561527 5411780 5981307 Water Utility#401 211241831 9958702 1117121712 Refuse &Recycling#402 1391219 225,642 364,861 Stormwater#403 387X4 209,389 596,713 Vehicle Replacement#501 1271852 927,516 110551368 Special Law Enforcement#605 1051968 13408 2401056 Total Cash and Investments $ 417099208 $ 269376J28 $ 31,085,936 *Interfund transfer pending Page 152 of 496 VILLAGE OF TEQUESTA Agenda Item #13. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 4/30/2024 4/30/2025 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 11,040,665 121271,576 1,230,910 11.15% Ad Valorem taxes increase Sales&Use Taxes 611,865 610,290 (1,575) -0.26% Franchise fees-gross receipt 2941235 276,530 (17,705) -6.02% Licenses&Permits 2,600 4,500 1,900 73.08% Rental and misc permits Grants-Federal 0 2,069 2,069 100.00% Differs from year to year Grants-State 19,272 21,395 21,123 11.02% Differs from year to year Intergovernmental Revenue 563,443 533,505 (29,937) -5.31% Chgs for Services-Gen Gov 135,538 533,049 397,511 293.28% Land development fees based on the projects Indirect Costs 526,745 5311112 4,368 0.83% Rents&Royalties 190,499 171750 (172,749) -90.68%Timing in cell tower leases revenue recording Contributions&Donations 11450 13,724 121274 846.49% Bricks engravings Miscellaneous Revenues 20,653 49,802 29,150 141.14% Differs from year to year Chgs for Services-Public Safety 690,902 854,700 163,798 23.71% EMS fees collection increase Fines&Forfeitures 8,817 29,488 20,671 234.44% Code enforcement fees collection increase Impact Fees 111154 11701 (9,453) -84.75% Differs from year to year based on the projects Charges for Services-Recreation 115,034 127,323 12,289 10.68%Tequesta Fest and rec program fees increase Unrestricted Investment Earning 295,013 190,029 (104,984) -35.59% Unrealized appr,rate decrease,FY2025-1/month behind Other Financing Sources 46,668 231 (46,437) -99.51% Disposition of assets,differs from year to year Total General Fund 14,574,551 16,068,774 1,494,223 10.25% Fund 101-BUILDING FUND Licenses&Permits 339,978 994,664 654,686 192.57% Varies year to year based upon activity/projects Charges for Services 11214 2,945 1,731 142.51% Admin fees from other gov,based on permit collections Miscellaneous Revenues 2 213 211 14073.33% Differs from year to year Unrestricted Investment Earning 26,212 19,194 (7,018) -26.77% Interest rate decrease,FY2025 one month behind Total Building Fund 367,406 1,017,015 649,610 176.81% Fund 301-Capital Improvement Fund Sales&Use Taxes 375,652 398,017 22,364 5.95% Unrestricted Investment Earning 34,034 17,597 (16,436) -48.29% Interest rate decrease,FY2025 one month behind Total Capital Improvement Fund 409,686 415,614 5,928 1.45% Fund 303-Capital Projects Fund Unrestricted Investment Earning 7,370 21,605 14,235 193.15% Investment balance increase Total Capital Projects Fund: 7,370 21,605 14,235 193.15% Fund 401-Water Fund Miscellaneous Revenues 31,881 4,603 (27,278) -85.56% Differs from year to year Unrestricted Investment Earning 248,059 163,345 (84,713) -34.15% Unrealized appr,rate decrease,FY2025-1/month behind Other Financing Sources 45,065 66,260 21,195 47.03% Capital connect charge based on the projects Charges for Services 4,409,953 4,826,546 416,593 9.45% Total Water Fund: 4,734,958 5,060,754 325,796 6.88% Fund 402-Refuse&Recycling Unrestricted Investment Earning 7,640 6,212 (1,428) -18.69% Rate decrease,FY2025 one month behind Charges for Services 570,941 689,845 118,904 20.83% Non Ad Valorem charges increase Total Refuse&Recycling: 578,581 696,057 117,475 20.30% Fund 403-Stormwater Utility Miscellaneous Revenues 5,515 10,000 4,485 81.32% Differs from year to year Grants-State 0 145,000 145,000 100.00% Differ from year to year Unrestricted Investment Earning 8,952 5,692 (3,261) -36.42% Interest rate decrease,FY2025 one month behind Charges for Services 510,436 544,283 33,847 6.63% Non Ad Valorem charges increase Total Stormwater Utility: 524,903 704,975 180,072 34.31% Fund 501-Vehicle Replacement Intragovernmental Revenue 0 290,527 290,527 100.00% New fund created FY 2025 Unrestricted Investment Earning 0 13,557 13,557 100.00% New fund created FY 2025 Transfers in 0 1,049,790 1,049,790 100.00% New fund created FY 2025 Total Vehicle Replacement 0 1,353,874 1,353,874 100.00% Fund 605-Special Law Enforcement Miscellaneous Revenues 0 145 145 100.00% Differ from year to year Forfeitures 623 66,563 65,940 10582.78% Differ from year to year Unrestricted Investment Earning 7,514 4,601 (2,914) -38.77% Interest rate decrease,FY2025 one month behind Total Special Law Enforcement 8,137 71,309 63,172 776.32% TOTAL REVENUES-ALL FUNDS 211205,592 25,409,977 4,204,384 19.83% NOTES are for differences grater than 10%and amounts over$1,000. Page 153 of 496 VILLAGE OF TEQUESTA Agenda Item #13. EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 4/30/2024 4/30/2025 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 44,058 36,904 (7,154) -16.24% Comp system maint&supply decrease Manager 221,591 2021180 (19,411) -8.76% Retirement leave payout in FY 2024 Human Resources 259,312 273,243 13,931 5.37% Village Clerk 251,577 2441276 (7,301) -2.90% Finance 483,764 493,875 10,111 2.09% Legal 1241148 56,384 (67,763) -54.58% Differs from year to year based upon service needs Comprehensive Planning 167,556 170,562 3,006 1.79% General Government 188,002 399,484 2111482 112.49% Vehicle replacement svc charge implemented FY 25 IT 377,935 439,341 611406 16.25% Comp system maint&supply increase Police Department 2,052,417 2,365,836 313,418 15.27% Reg&overtime disaster pay,pension contrib,comp.repl. Code Compliance 24,246 55,958 311712 130.80% Full-time position filled in FY 25 Fire Control 3,307,890 2,876,197 (431,693) -13.05% Vehicles purchase FY2024$736K Public Works 879,055 9071791 28,736 3.27% Leisure Services 806,869 808,510 1,641 0.20% Debt Service 519,749 478,348 (41,401) -7.97% Debt service paid off Interfund Transfers 0 749,790 749,790 100.00% Transfers to Vehicel replacement fund recorded Total General Fund 9,708,170 10,558,680 850,510 8.76% Fund 101-BUILDING FUND Building Department 6051997 5841442 (21,555) -3.56% Interfund Transfers 0 751000 751000 100.00% Transfer to Vehicle Replacement Fund Total Building Fund 6051997 6591442 531445 8.82% Fund 301-Capital Improvement Fund General 61975 787 (6,188) -88.72% Capital projects varies year to year Public Works 4781161 0 (478,161) -100.00% Capital projects varies year to year Parks 91466 0 (9,466) -100.00% Capital projects varies year to year Tequesta Bridge 0 51570 51570 100.00% Capital projects varies year to year Miscellaneous projects 1561862 0 (156,862) -100.00% Capital projects varies year to year Total Capital Improvement Fund: 6511464 61357 (645,107) -99.02% Fund 303-Capital Projects Fund Public Works 0 2931233 2931233 100.00% Capital projects varies year to year Parks 81278 5181592 5101314 100.00% Capital projects varies year to year Total Capital Projects Fund: 8,278 8111825 8031547 100.00% Fund 401-Water Fund Water-Administration 1/009/807 1/084/062 741254 7.35% Water- Production 1,2301992 1/263/811 321819 2.67% Water-Distribution 469,662 5141668 451006 9.58% Water-Customer Service 1841122 202,841 181719 10.17% Bad debt/write off accounts Renewal&Replacement 3431356 3061789 (36,567) -10.65% Differs from year to year based upon projects Capital Improvements 1451974 6121337 4661363 319.48% Differs from year to year based upon projects Debt Service 2681499 2691176 677 0.25% Interfund Transfers 0 225,000 225,000 100.00% Transfers to Vehicel replacement fund recorded Total Water Fund: 3,652,412 41478,683 826,272 22.62% Fund 402-Refuse&Recycling Refuse and Recycling 306,908 368,294 61,386 20.00% WM fees increase for automated trash pickup Total Refuse&Recycling: 306,908 368,294 61,386 20.00% Fund 403-Stormwater Utility Storm Water Utilities 199,246 137,992 (61,254) -30.74% Timing in recording drainage maint&engineering exp Renewal&Replacement 0 50 50 100.00% Differs from year to year based upon projects Total Stormwater Utility: 199,246 138,042 (61,204) -30.72% Fund 501-Vehicle Replacement General Government 0 298,506 298,506 100.00% Vehicles purchase Total Vehicle Replacement 0 298,506 298,506 100.00% Fund 605-Special Law Enforcement Police 32,807 88,832 56,026 170.78% P/T police officer,marine unit operations&furniture Total Special Law Enforcement: 32,807 88,832 56,026 170.78% TOTAL EXPENDITURES-ALL FUNDS 15,165,282 171408,661 21243,379 14.79% NOTES are for differences grater than 10%and amounts over$1,000. Page 154 of 496 THE VILLAGE OF TEQUESTA Agenda Item #13. REVENUE REPORT-CASH BASIS,UNAUDITED FY 2025 FY 2025 58.33% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2025 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 12,603,668 12,603,668 7,352,140 12,271,576 4,919,436 66.91% 97.37 Historically,91%receipted by the end of Feb State revs one month behind,record-cash basis,ins prem Sales&Use Taxes 1,498,293 1,498,293 874,004 610,290 (263,714) -30.17% 40.73 tax received as one distrib at FYE($307K) Franchise fees-gross receipt 614,820 6141820 358,645 276,530 (82,115) -22.90% 44.98 One month behind Licenses&Permits 9,000 9,000 5,250 4,500 (750) -14.29% 50.00 Special events,vacational rental permits Indirect Costs 910,478 910,478 531,112 531,112 0 0.00% 58.33 Grants Federal 2,500 2,500 1,458 2,069 611 41.89% 82.77 Differ from year to year,timing of collection Grants-State 61,728 61,728 36,008 21,395 (14,613) -40.58% 34.66 Differ from year to year,timing of collection Intergovernmental Revenue 1,105,205 1,105,205 644,703 533,505 (111,198) -17.25% 48.27 Revs one month behind Grants and Contributions-Local 10,000 10,000 5,833 0 (5,833) -100.00% 0.00 Differ from year to year,timing of collection Chgs for Services-Gen Gov 345,956 345,956 201,808 533,049 331,241 164.14% 154.08 Land dev fees Chgs for Services-Public Safety 1,270,976 1,270,976 741,403 854,700 113,297 15.28% 67.25 EMS fees collection increase Charges for Services-Recr. 113,515 113,515 66,217 127,323 61,105 92.28% 112.16 Teq felt fees,rec programs,other rec fees Fines&Forfeitures 13,585 13,585 7,925 29,488 21,563 272.11% 217.06 Code enf fines&fees collections increase Unrestricted Investment Earning 280,500 280,500 163,625 190,029 26,404 16.14% 67.75 One month behind,above budgeted Rents&Royalties 148,482 148,482 86,615 17,750 (68,865) -79.51% 11.95 Timing in leases rev recording Impact Fees 4,500 4,500 2,625 1,701 (924) -35.19% 37.81 Differ from yr to yr depending on projects/permits Contributions&Donations 2,000 2,000 1,167 13,724 121557 1076.36% 686.21 Differ from year to year,bricks engravings Miscellaneous Revenues 5,000 5,000 2,917 49,802 46,885 1607.50% 996.04 Differ from year to year,ins claims,legal settlements Other Financing Sources 10,000 10,000 5,833 231 (5,602) -96.04% 2.31 Assets disposition,differs from year to year Appropriate Fund Balance 500,000 500,000 0 Total General Fund 19,510,206 19,510,206 11,089,287 16,068,774 4,979,487 44.90% 82.36 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 355,080 994,664 639,584 180.12% 163.41 Varies year to year based upon activity/projects Chgs for Sery-Gen Gov 0 0 0 2,945 2,945 100.00% 100.00 Admin fees from other gov Unrestricted Investment Earning 25,003 25,003 14,585 19,194 4,609 31.60% 76.77 Rev recording one month behind,above budgeted Miscellaneous Revenues 0 0 0 213 213 100.00% 0.00 Appropriate Fund Balance 618,094 618,094 0 0 Total Building Fund 1,251,805 1,251,805 369,665 1,017,015 647,351 175.12% 81.24 Fund 301-Capital Improvement Fund Sales&Use Taxes 850,467 850,467 496,106 398,017 (98,089) -19.77% 46.80 State revs two month behind Grants-State 340,884 340,884 0 0 0 100.00% 0.00 Differ from year to year,timing of collection Unrestricted Investment Earn 25,000 25,000 14,583 17,597 3,014 20.67% 70.39 Investment balance increase Total Capital Improvement Fund: 1,216,351 1,216,351 510,689 415,614 (95,075) -18.62% 34.17 Fund 303-Capital Projects Fund Grants-State 162,500 162,500 94,792 0 (94,792) -100.00% 0.00 Differ from year to year,timing of collection Unrestricted Investment Earning 9,000 9,000 5,250 21,605 16,355 311.53% 240.06 Investment balance increase Transfers In 1,280,210 1,280,210 746,789 0 (746,789) -100.00% 0.00 FY 2025 not recorded,timing in recording Appropriate Fund Balance 249,790 249,790 0 Total Capital Projects Fund: 1,701,500 1,701,500 846,831 21,605 (825,225) -97.45% 0.00 Fund 401-Water Fund Charges for Services 9,380,856 9,380,856 5,472,166 4,826,546 (645,620) -11.80% 51.45 Rev recording one month behind,above budgeted Unrestricted Investment Earn 250,000 250,000 145,833 163,345 17,512 12.01% 65.34 One month behind,above budgeted Miscellaneous Revenues 37,272 37,272 21,742 4,603 (17,139) -78.83% 12.35 Differ from year to year Other Financing Sources(icl.loan) 10,020,000 10,020,000 5,845,000 66,260 (5,778,740) -98.87% 0.66 Loan proceeds,loan not received currently Appropriate Fund Balance 2,075,949 2,075,949 0 0 Total Water Fund: 21,764,077 21,764,077 11,484,741 5,060,754 (6,423,988) -55.93% 23.25 Fund 402-Refuse&Recycling Charges for Services 718,573 718,573 419,168 689,845 270,678 64.58% 96.00 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 7,500 7,500 4,375 6,212 1,837 41.98% 82.82 Rev recording one month behind Appropriate Fund Balance 16,920 16,920 0 0 Total Refuse&Recycling: 742,993 742,993 423,543 696,057 272,514 64.34% 93.68 Fund 403-Stormwater Utility Grants State 194,500 194,500 113,458 145,000 31,542 27.80% 74.55 Differ from year to year,timing of collection Grants&Contributions 63,000 63,000 36,750 0 (36,750) -100.00% 0.00 Timing in revenue recording Charges for Services 570,600 570,600 332,850 544,283 211,433 63.52% 95.39 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 8,500 8,500 4,958 5,692 733 14.79% 66.96 Rev recording one month behind Miscellaneous Revenues 0 0 0 10,000 10,000 100.00% 100.00 Differ from year to year,timing of collection Total Stormwater Utility: 836,600 836,600 488,017 704,975 216,958 44.46% 84.27 Fund 501-Vehicle Replacement Intragovernmental Revenue 498,046 498,046 290,527 290,527 0 0.00% 58.33 Unrestricted Investment Earn 0 0 0 13,557 13,557 100.00% 100.00 Rev recording one month behind,above budgeted Transfers In 1,049,790 1,049,790 612,378 1,049,790 437,413 71.43% 100.00 FY 2025 transfers recorded in full Total Vehicle Replacement 1,547,836 1,547,836 902,904 1,353,874 450,969 49.95% 87.47 Fund 605-Special Law Enforcement Forfeitures 126,009 126,009 73,505 66,563 (6,942) -9.44% 52.82 Differ from year to year,timing of collection Unrestricted Investment Earn 5,000 5,000 2,917 4,601 1,684 57.74% 92.02 Rev recording one month behind,above budgeted Miscellaneous Revenues 0 0 0 145 145 100.00% 100.00 Total Special Law Enforcement 131,009 131,009 76,422 71,309 (5,113) -6.69% 0.00 TOTAL REVENUES-ALL FUNDS 48,702,377 48,702,377 26,192,098 25,409,977 (782,122) -2.99% 52.17 NOTES are for differences grater than 10%and amounts over$1,000. Page 155 of 496 THE VILLAGE OF TEQUESTA Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2025 FY 2025 58.33 ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2025 VARIANCE VARIANCE USED Fund 001-General Fund Council 101,091 101,091 58,970 36,904 22,066 37.42% 36.51(1),(2) Manager 381,662 381,662 222,636 202,180 20,456 9.19% 52.97(1),(2) Human Resources 501,502 501,502 292,543 273,243 19,299 6.60% 54.49(1),(2) Village Clerk 464,414 464,414 270,908 244,276 26,632 9.83% 52.60(1),(2) Finance 842,590 842,590 491,511 493,875 (2,364) -0.48% 58.61 Legal 246,500 246,500 143,792 56,384 87,408 60.79% 22.87(1),(2) Comprehensive Planning 409,622 409,622 238,946 170,562 68,384 28.62% 41.64(1),(2) General Government 770,667 7701667 4491556 3991484 501071 11.14% 51.84(1),(2) IT 612,423 612,423 357,247 439,341 (82,095) -22.98% 71.74(3) Police Department 4,357,428 4,357,428 2,541,833 2,365,836 175,997 6.92% 54.29 Code Compliance 138,325 138,325 80,690 55,958 24,731 30.65% 40.45 Fire Control 5,012,483 5,012,483 2,923,948 2,876,197 47,752 1.63% 57.38 Public Works 1,796,551 1,842,022 1,074,513 907,791 166,721 15.52% 49.28 Leisure Services 1,284,680 1,284,680 749,397 808,510 (59,114) -7.89% 62.93(3) Debt Service 487,300 487,300 284,258 478,348 (194,090) -68.28% 98.16(3) Interfund Transfers 2,030,000 2,030,000 1,184,167 749,790 434,377 36.68% 36.94(3) Allocate to Fund Balance* 72,968 72,968 Total General Fund 19,510,206 19,555,677 11,407,478 10,558,680 848,798 7.44% 53.99 Fund 101-BUILDING FUND Building&Zoning 1,176,805 1,187,805 692,886 584,442 108,445 15.65% 49.20 Interfund Transfers 75,000 75,000 43,750 75,000 31,250 71.43% 0.00 Total Building Fund 1,251,805 1,262,805 736,636 659,442 77,195 10.48% Fund 301-Capital Improvement Fund General 1031000 103,000 60,083 787 59,297 98.69% 0.76 (2),(3) Parks 931,768 931,768 543,531 0 543,531 100.00% 0.00 (2),(3) Tequesta Drive(Bridge) 100,000 100,000 58,333 5,570 52,763 90.45% 5.57 (2),(3) Allocate to Fund Balance* 81,583 81,583 0 Total Capital Improvement Fund: 1,216,351 1,216,351 709,538 6,357 703,181 99.10% 0.52 Fund 303-Capital Projects Fund Public Works 880,000 1,197,831 698,735 293,233 405,502 58.03% 24.48 (2),(3) Leisure Services 275,000 1,124,887 656,184 518,592 137,592 20.97% 0.00 (2),(3) Allocate to Fund Balance* 546,500 546,500 0.00 Total Capital Projects Fund: 1,701,500 2,869,217 1,673,710 811,825 861,885 51.50% 28.29 Fund 401-Water Fund Water-Administration 1,961,397 1,984,919 1,157,869 1,084,062 73,808 6.37% 54.61 Water- Production 2,408,397 2,408,397 1,404,898 1,263,811 141,087 10.04% 52.48 Water-Distribution 976,067 976,067 569,372 514,668 54,705 9.61% 52.73 Water-Customer Service 337,316 337,316 196,768 202,841 (6,073) -3.09% 60.13 Renewal&Replacement 4,243,000 4,548,802 2,653,468 306,789 2,346,679 88.44% 6.74 (z) Capital Improvement 11,120,000 12,392,108 7,228,730 612,337 6,616,393 91.53% 0.00(2) Debt Service 492,900 492,900 287,525 269,176 18,349 6.38% 54.61 Interfund Transfers 225,000 225,000 131,250 225,000 (93,750) -71.43% 100.00 Total Water Fund: 21,764,077 23,365,509 13,629,880 4,478,683 9,151,197 67.14% 19.17 Fund 402-Refuse&Recycling Refuse and Recycling 742,993 742,993 433,413 368,294 65,118 15.02% 49.57 (1),(z) Total Refuse&Recycling: 742,993 742,993 433,413 368,294 65,118 15.02% 49.57 Fund 403-Stormwater Utility Storm Water Utilities 283,289 288,188 168,110 137,992 30,118 17.92% 47.88 (1),(z) Renewal&Replacement 430,152 430,152 250,922 50 250,872 99.98% 0.01 (z),(3) Allocate to Fund Balance* 123,159 123,159 0 0 Total Stormwater Utility: 836,600 841,499 490,874 138,042 352,833 71.88% 16.40 Fund 501-Vehicle Replacement General Government 350,000 350,000 204,167 298,506 (94,339) -46.21% 85.29 TPD cars purchase Building 45,000 45,000 26,250 0 26,250 100.00% 0.00 Renewal&Replacement 172,500 172,500 100,625 0 100,625 100.00% 0.00 Other Nonoperating 980,336 980,336 571,863 0 571,863 100.00% 0.00 Total Vehicle Replacement 1,547,836 1,547,836 902,904 298,506 604,399 66.94% 19.29 Fund 605-Special Law Enforcement Police 131,009 131,009 76,422 88,832 (12,410) -16.24% 100.00 (2) Total Special Law Enforcement 131,009 131,009 76,422 88,832 (12,410) -16.24% 100.00 TOTAL EXPENDITURES-ALL FUNDS 48,702,377 51,532,896 30,060,856 17,408,661 12,652,195 42.09% 33.78 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 4/24/25 for the period ended 4/19/25. Due to timing of payroll dates 11 days of personnel expenditures not reflected in April 2025. (2)Not all operating expenditures/expenses recorded for the services of April 2025.Expenditures recorded on a cash basis and adjusted to accrual at year end. (3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end. Page 156 of 496 CL .2 iL LL