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HomeMy WebLinkAboutDocumentation_Regular_Tab 10_9/12/2024 Agenda Item #10. Regular Council STAFF MEMO x Meeting: Regular Council - Sep 12 2024 Staff Contact: Jeremy Allen, Village Manager Department: Manager i 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 $11.5 million, which represents 100% of the budgeted amount. It is almost $2.2 million (23%) higher than for the same period of the prior fiscal year due to Seaglass, home sales, and increase in valuation (Homesteaded properties limited to 3% increase). Historically, 91% of ad valorem tax distribution receipted by the end of February. 3. Sales/use taxes (96%), 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 in full. Insurance premium tax police and fire collected 11% ($34 thousand) above budgeted. Water utility tax is 20% above budgeted for ten months collections due to higher water sales and infrastructure surtax collected 14% above budgeted for the nine months period. 4. Intergovernmental revenues (95%) 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 ten months collections due to the half-cent sales tax revenue increase by 16%. 5. Local discretionary infrastructure surtax(89%) - collected at $474 thousand, which represent 89% of the budgeted amount for only nine month's collection/reported period and is above target for nine month's collections by 14%. 6. Revenues (Budgetary comparison) recorded in the General fund represents 101% of budgeted due to the distribution nature of Ad valorem taxes collected at 101%, representing 66% of overall General fund revenues at 8/31/2024. 7. Overall Expenditures (Budgetary comparison) in the General Fund represents 79% of budgeted. Not all the expenditures recorded for the services provided for the month of August 2024 and personnel expenditures recorded as paid not when accrued. Page 209 of 660 Agenda Item #10. 8. Revenues (Prior year comparison) all funds increased by $4 million (16%) mainly due to Ad valorem taxes collected $2.2 million (23%) higher than same period of prior year, increased investment earnings and implementation of a new capital recovery charge in water fund. 9. Expenditures (Prior year comparison) all funds increased by $2.8 million (13%) 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 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 Aug 2024 2August 2024 Grant Budget Worksheet 1 August 2024 Managers Report.ADA 1 Page 210 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 576,744.69 Investments 10,339,499.25 Accounts Receivable 944, 689.77 Due from Other Funds 0.00 Accrued Income Receivable 1, 978.14 Inventories 44,841.56 Prepaids 112,279.74 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 12,020,033.15 *** Liabilities *** Accounts Payable (27,110.87) Accrued liabilities 14,170.14 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1, 629.53 Deferred Revenue 815,478.14 Other Current Liabilities 413.55 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 804,580.49 *** 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 3,186,717.08 Ending Fund Balance 11,215,452.66 Total Liabilities And Fund Balance 12,020,033.15 Page 211 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 85,855.22 Investments 681,486.55 Accounts Receivable 39.97 Inventories (461.10) Prepaids 3,866.58 Total Assets 770,787.22 *** Liabilities *** Accounts Payable (1,557.67) Accrued liabilities 0.00 Due to Other Governments 4,205.96 Total Liabilities 2,648.29 *** 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 (295,505.00) Ending Fund Balance 768,138.93 Total Liabilities And Fund Balance 770,787.22 Page 212 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 92, 995.03 Investments 738,043.83 Accounts Receivable 20,822.79 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 851,861.65 *** 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 (444,811.11) Ending Fund Balance 851,861.65 Total Liabilities And Fund Balance 851,861.65 Page 213 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 18,796.21 Investments 25,143.69 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 43,939.90 *** 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 (218,415.15) Ending Fund Balance 43,939.90 Total Liabilities And Fund Balance 43,939.90 Page 214 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 411, 989.37 Investments 10, 966,524.42 Accounts Receivable 712, 934.49 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 252,845.54 Prepaids 33,084.22 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 29,115,467.43 *** Liabilities *** Accounts Payable (5,021.26) 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 48,725.00 Noncurrent liabilities 1,546,007.99 Other Long Term Liabilities 614,526.23 Def Inflows of Resources 538,011.00 Total Liabilities 3,174,108.57 *** 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 2,389,389.61 Ending Fund Balance 25,941,358.86 Total Liabilities And Fund Balance 29,115,467.43 Page 215 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 11, 650.43 Investments 173,149.69 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 184,800.12 *** 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 137,227.75 Ending Fund Balance 184,800.12 Total Liabilities And Fund Balance 184,800.12 Page 216 of 660 0ifli1t.27 U. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 107, 610.06 Investments 30,389.74 Accounts Receivable 1,121.80 Due from Other Funds 0.00 Inventories (288.60) 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 2,413,467.69 *** Liabilities *** Accounts Payable 0.00 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 56,374.70 *** 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 (155,445.66) Ending Fund Balance 2,357,092.99 Total Liabilities And Fund Balance 2,413,467.69 Page 217 of 660 �@ 02f 1i1t.27#[O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/8 1 '�Md LCII' fF Period Ending 08/31/2024 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 48,527.41 Investments 237,437.69 Accounts Receivable 217.65 Inventories 0.00 Prepaids 0.00 Total Assets 286,182.75 *** 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 298,779.06 Fund Balance - Assigned 13,034.00 Fund Balance - Unassigned 0.00 Total Fund Balance 315,397.58 Beginning Fund Balance 315,397.58 Net of Revenues VS Expenditures (29,214.83) Ending Fund Balance 286,182.75 Total Liabilities And Fund Balance 286,182.75 Page 218 of 660 Agenda Item #10. VILLAGE OF TEQUESTA Cash&Investments Unadjusted Unaudited 8/31/2024 Cash and cash equivalents Investments Total General Fund#001 $ 576,745 $ 10,339,499 $ 10,916,244 Building Fund#101 85,855 681,487 767,342 Capital Improvement Fund#301 92,995 738,044 831,039 Capital Projects Fund#303 18,796 25,144 43,940 Water Utility#401 411,989 10,966,524 11,378,514 Refuse &Recycling#402 11,650 173,150 184,800 Stormwater#403 107,610 30,390 138,000 Special Law Enforcement#605 48,527 237,438 285,965 Total Cash and Investments $ 1,354,168 $ 23,191,675 $ 24,545,843 *Interfund transfer pending Page 219 of 660 VILLAGE OF TEQUESTA Agenda Item #10. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 8/31/2023 8/31/2024 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 9,537,200 11,703,838 2,166,638 22.72% Increase from Seaglass,sales,significant delinq collection Sales&Use Taxes 1,984,229 1,344,021 (640,208) -32.26% Infr&Utility tax recorded in fund#301 in FY24 Franchise fees-gross receipt 487,804 480,621 (7,183) -1.47% Licenses&Permits 6,760 4,930 (1,830) -27.07% Rental permits Grants-Federal 49,047 22,149 (26,897) -54.84% Differs from year to year Grants-State 64,225 28,525 (35,700) -55.59% Differs from year to year Intergovernmental Revenue 961,082 935,167 (25,914) -2.70% Chgs for Services-Gen Gov 185,782 200,962 15,180 8.17% Land development fees based on the projects Indirect Costs 791,151 827,742 36,590 4.62% Rents&Royalties 239,266 208,185 (31,081) -12.99% Sprint lease terminated Contributions&Donations 18,811 14,762 (4,050) -21.53% Differs from year to year,timing in recording Miscellaneous Revenues 29,453 27,301 (2,152) -7.31% Chgs for Services-Public Safety 1,019,256 1,112,688 93,432 9.17% Fines&Forfeitures 10,271 13,135 2,864 27.89% Local violations(tickets) Impact Fees 2,615 12,430 9,815 375.35% 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 104,409 152,259 47,850 45.83% Recreation programs fees increase Unrestricted Investment Earning 363,068 512,990 149,922 41.29%Active investing,balance and study interest rates Other Financing Sources 42,963 57,601 14,638 34.07% Disposition of assets(fire truck) Total General Fund 15,906,065 17,678,572 1,772,507 11.14% Fund 101-BUILDING FUND Licenses&Permits 784,749 621,916 (162,833) -20.75%Varies year to year based upon activity/projects Charges for Services 1,909 1,783 (126) -6.60% Miscellaneous Revenues 0 2 2 100.00% Unrestricted Investment Earning 27,284 36,993 9,709 35.59%Active investing,balance and study interest rates Total Building Fund 813,942 660,695 (153,248) -18.83% Fund 301-Capital Improvement Fund Sales&Use Taxes 0 703,180 703,180 100.00% Infrastructure surtax and water utility tax Unrestricted Investment Earning 25,722 46,516 20,794 80.84% Active investing,balance and study interest rates Total Capital Improvement Fund 25,722 749,696 723,974 100.00% Fund 303-Capital Projects Fund Unrestricted Investment Earning 851 10,068 9,217 1082.81% Active investing,balance and study interest rates Total Capital Projects Fund: 851 10,068 9,217 100.00% Fund 401-Water Fund Grants-State 0 2,456 2,456 100.00% Differs from year to year Miscellaneous Revenues 36,052 38,052 1,999 5.55% Fines&Forfeitures 1,250 0 (1,250) -100.00% Local ordinance violations Unrestricted Investment Earning 225,871 426,404 200,533 88.78% Active investing,balance and study interest rates Other Financing Sources 151,694 195,109 43,415 28.62% Capital connect charge based on the projects Charges for Services 6,187,623 7,700,809 1,513,186 24.46% Capital Recovery charge impl in FY 24,water sales increase Total Water Fund: 6,602,489 8,362,829 1,760,340 26.66% Fund 402-Refuse&Recycling Unrestricted Investment Earning 2,849 11,057 8,209 288.17%Active investing,balance and study interest rates Charges for Services 569,389 590,139 20,750 3.64% Total Refuse&Recycling: 572,237 601,196 28,958 5.06% Fund 403-Stormwater Utility Miscellaneous Revenues 0 9,798 9,797 100.00% Constraction damadge reimb Grants and Contributions-Local 14,385 0 (14,385) -100.00% Differ from year to year Unrestricted Investment Earning 1,407 12,005 10,598 753.31% Active investing,balance and study interest rates Other Financing Sources 7,375 0 (7,375) -100.00% Disposition of assets Charges for Services 512,517 558,705 46,188 9.01% Total Stormwater Utility: 535,684 580,508 44,824 8.37% Fund 605-Special Law Enforcement Forfeitures 230,316 56,346 (173,970) -75.54% Differ from year to year Unrestricted Investment Earning 4,760 11,140 6,380 134.03% Active investing,balance and study interest rates Total Special Law Enforcement 235,076 67,486 (167,590) -71.29% TOTAL REVENUES-ALL FUNDS 24,692,068 28,711,049 4,018,981 16.28% NOTES are for differences grater than 109/6 and amounts over$1,000. Page 220 of 660 Agenda Item #10. VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 8/31/2023 8/31/2024 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 48,606 67,040 18,433 37.92% Computer system maint&supplies,council expenses Manager 288,135 349,071 60,936 21.15% Wages,bonus,sick leave buy back(retirement),ins Human Resources 352,275 380,772 28,497 8.09% Wages,sick leave buy back,employee recogn,recruit Village Clerk 351,388 360,167 8,779 2.50% Finance 675,725 709,153 33,427 4.95% Wages,ClearGov software subscription$24K Legal 151,166 174,687 23,521 15.56% Differs from year to year based upon service needs Comprehensive Planning 235,950 277,287 41,338 17.52% Full time hire General Government 200,602 261,576 60,974 30.40% Other contractual svcs and insurance increase IT 429,653 506,696 77,043 17.93% Wages,computer system maint&supply,contr svcs Police Department 3,263,258 3,357,688 94,430 2.89% Code Compliance 66,500 46,398 (20,102) -30.23% Due to vacancies Fire Control 5,090,623 4,950,934 (139,688) -2.74% More expensive Ladder Truck purchase in FY 2023 Public Works 1,386,484 1,380,727 (5,757) -0.42% Leisure Services 988,111 1,132,945 144,834 14.66% P/T salaries,ins,program fees and misc park projects Debt Service 586,778 537,641 (49,138) -8.37% Pumper financed purchase paid in full Total General Fund 14,115,255 14,492,781 377,526 2.67% Fund 101-BUILDING FUND Building Department 803,468 956,275 152,807 19.02% Wages,comp abs,ins,insp&other contr svcs,mgmt fees Total Building Fund 803,468 956,275 152,807 19.02% Fund 301-Capital Improvement Fund General 0 6,975 6,975 100.00% Projects varies year to year Public Works 72,337 752,129 679,793 939.76% Projects varies year to year Parks 0 169,762 169,762 100.00% Projects varies year to year Tequesta Bridge 0 5,400 5,400 100.00% Projects varies year to year Miscellaneous projects 209,833 260,241 50,408 24.02% Projects varies year to year Total Capital Improvement Fund: 282,170 1,194,507 912,338 100.00% Fund 303-Capital Projects Fund Public Works 56,211 6,249 (49,962) -88.88% Projects varies year to year Parks 8,000 222,234 214,234 100.00% Projects varies year to year-Remembrance Park Total Capital Projects Fund: 64,211 228,483 164,272 100.00% Fund 401-Water Fund Water-Administration 1,224,534 1,460,422 235,888 19.26% Insurance,engineering svcs,comp system maint,mgmt fees Water- Production 1,876,530 1,808,898 (67,632) -3.60% Water-Distribution 713,987 657,174 (56,813) -7.96% Water-Customer Service 278,558 284,856 6,298 2.26% Renewal&Replacement 578,418 787,178 208,760 36.09% Differs from year to year based upon projects Capital Improvements 17,073 547,685 530,612 100.00% Differs from year to year based upon projects Debt Service 425,989 427,278 1,288 0.30% Other Nonoperating 0 (51) (51) -100.00% Total Water Fund: 5,115,090 5,973,440 858,350 16.78% Fund 402-Refuse&Recycling Refuse and Recycling 501,391 463,968 (37,423) -7.46% Total Refuse&Recycling: 501,391 463,968 (37,423) -7.46% Fund 403-Stormwater Utility Storm Water Utilities 299,221 350,803 51,582 17.24% Engineering svcs Renewal&Replacement 27,302 385,151 357,849 1310.70% Differs from year to year based upon projects Total Stormwater Utility: 326,523 735,954 409,431 125.39% Fund 605-Special Law Enforcement Police 86,219 96,701 10,481 12.16% Differs from year to year based upon needs Total Special Law Enforcement: 86,219 96,701 10,481 12.16% TOTAL EXPENDITURES-ALL FUNDS 21,294,327 24,142,108 2,847,781 13.37% NOTES are for differences grater than 10%and amounts over$1,000. Page 221 of 660 Benda Item #10. THE VILLAGE OFTEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 91.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2024 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 11,524,090 11,524,090 10,563,749 11,703,838 1,140,089 10.79% 101.56 Historically,91%receiptedby the end ofFeb Sales&Use Taxes 1,350,252 1,350,252 1,237,731 1,344,021 106,290 8,59% 99,54 State revs one month behind,above budgeted Franchise fees-gross receipt 530,938 530,938 486,693 480,621 (6,073) -1.25% 90.52 One month behind Licenses&Permits 9,000 9,000 8,250 4,930 (3,320) -40.24% 54.78 special events,vacational rental permits Indirect Costs 902,991 902,991 827,742 827,742 0 0.00% 91.67 Grants Federal 25,737 25,737 23,592 22,149 (1,443) -6.12% 86.06 Differfrom year to year,timing of collection Grants-State 77,000 137,728 126,251 28,525 (97,726) -77.41% 20.71 Differfrom yearto year,timing ofcollection Intergovernmental Revenue 984,222 984,222 902,204 935,167 32,964 3.65% 95.02 Revs one month behind,l/2c sales tax above budg Grants and Contributions-Local 14,084 14,084 12,910 19,267 6,357 49.24% 136.80 Differ from year to year,timing of collection Chgs for Services-Gen Gov 208,645 208,645 191,258 200,962 9,704 5.07% 96.32 Chgs for Services-Public Safety 1,227,355 1,227,355 1,125,075 1,112,688 (12,388) -1.10% 90.66 Charges for Services-Recr. 62,500 62,500 57,292 152,259 94,967 165.76% 243.61 Rec program fees increase Fines&Forfeitures 18,275 18,275 16,752 13,135 (3,617) -21.59% 71.87 Codeenffines&fees below budg Unrestricted Investment Earning 280,500 280,500 257,125 512,990 255,865 99.51% 182.88 Active investing,balance and study interest rates Rents&Royalties 188,839 188,839 173,102 208,185 35,083 20.27% 110.24 Timing in revenue recording Impact Fees 8,169 8,169 7,488 12,430 4,942 65.99% 152.16 Differ from yr to yr depending on projects/permits Contributions&Donations 10,000 30,000 27,500 14,762 (12,738) -46.32% 49.21 Differ from year to year events depending Miscellaneous Revenues 13,205 13,205 12,105 27,301 15,196 125,54% 206.75 Differfromyeartoyear Other Financing Sources 8,398 8,398 7,698 57,601 49,903 648.24% 685.89 Disposition of assets(fire truck) Total General Fund 17,444,200 17,524,928 16,064,517 17,678,572 1,614,055 10.05% 100.88 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 557,982 621,916 63,934 11.46% 102.17 variesyearto year based upon activity/projects Chgs for Sery-Gen Gov 0 0 0 1,783 1,783 100,00% 100.00 Unrestricted Investment Earning 15,000 15,000 13,750 36,993 23,243 169.04% 246.62 Active investing,balance and study interest rates Miscellaneous Revenues 0 0 0 2 2 100,00% 0.00 Appropriate Fund Balance 564,262 612,632 0 0 Total Building Fund 1,187,970 1,236,340 571,732 660,695 88,962 15.56% 53.44 Fund 301-Capital Improvement Fund Sales&Use Taxes 757,055 757,055 693,967 703,180 9,213 1.33% 92.88 state revstwo month behind,above budgeted Unrestricted Investment Earn 0 0 0 46,516 46,516 100.00% 100.00 Active investing,balance and study interest rates Transfers In 15,000 15,000 13,750 0 (13,750) -100.00% 0.00 FY2D24not recorded,tfrs recorded at year end Appropriate Fund Balance 481,909 481,909 0 Total Capital Improvement Fund: 1,253,964 1,253,964 707,717 749,696 41,979 5.93% 59.79 Fund 303-Capital Projects Fund Unrestricted Investment Earning 0 0 0 10,068 10,068 100.00% 100.00 Active investing,balance and study interest rates Grants-State 200,000 200,000 183,333 0 (183,333) -100.00% 0.00 Timing in revenue recording Transfers In 1,884,895 1,884,895 1,727,820 0 (1,727,820) -100.00% 0.00 FY 2024 not recorded,tfrs recorded at year end Total Capital Projects Fund: 2,084,895 2,084,895 1,911,154 10,068 (1,901,086) -99.47% 0.00 Fund 401-Water Fund Grants State 0 0 0 2,456 2,456 100.00% 0.00 Differfrom yearto year,timing ofcollection Charges for Services 8,234,600 8,234,600 7,548,383 7,700,809 152,425 2.02% 93.52 watersales revenue one month behind,higher sales Unrestricted Investment Earn 0 0 0 426,404 426,404 100,00% 100.00 Active investing,balance and study interest rates Miscellaneous Revenues 37,272 37,272 34,166 38,052 3,886 11.37% 102.09 Differfromyeartoyear Other Financing Sources(icl.loan) 8,620,000 8,620,000 7,901,667 195,109 (7,706,558) -97,53% 2.26 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 15,484,216 8,362,829 (7,121,387) -45.99% 44.01 Fund 402-Refuse&Recycling Charges for Services 592,403 592,403 543,036 590,139 47,102 8.67% 99.62 Historically,91%receiptedbythe end ofFeb Unrestricted Investment Earn 500 500 458 11,057 10,599 2312,44% 2,211.40 Active investing,balance and study interest rates Appropriate Fund Balance 19,697 19,697 0 0 Total Refuse&Recycling: 612,600 612,600 543,494 601,196 57,701 10.62% 98.14 Fund 403-Stormwater Utility Grants&Contributions 252,500 252,500 231,458 0 (231,458) -100.00% 0.00 Timing in revenue recording Charges for Services 545,550 545,550 500,088 558,705 58,618 11.72% 102.41 Historically,91%receipted bythe end of Feb Unrestricted Investment Earn 500 500 458 12,005 11,547 2519.30% 2,401.02 Active investing,balance and study interest rates Miscellaneous Revenues 0 0 0 9,798 9,798 100.00% 100.00 Differfromyeartoyear Appropriate Fund Balance 28,768 28,768 0 Total Stormwater Utility: 827,318 827,318 732,004 580,508 (151,496) -20.70% 70.17 Fund 605-Special Law Enforcement Forfeitures 25,000 25,000 22,917 56,346 33,429 145.87% 225.38 Differfrom year to year,timing of collection Unrestricted Investment Earn 1,500 1,500 1,375 11,140 9,765 710.17% 0.00 Active investing,balance and study interest rates Appropriate Fund Balance 138,161 138,161 0 0 0.00 Total Special Law Enforcement 164,661 164,661 24,292 67,486 43,194 177.81% 0.00 TOTAL REVENUES-ALL FUNDS 42,579,751 42,708,849 36,039,127 28,711,049 (7,328,078) -20.33% 67.23 NOTES are for differences grater than 10%and amounts over$1,000. Page 222 of 660 Ananda ItalM *I(I THE VILLAGE OF TEQUESTA EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2024 FY 2024 91.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 8/31/2024 VARIANCE VARIANCE USED Fund 001-General Fund Council 74,640 74,640 68,420 67,040 1,380 2.02% 89.82(1),(2) Manager 362,368 362,368 332,171 349,071 (16,901) -5.09% 96.33(1),(2) Human Resources 456,599 456,599 418,549 380,772 37,777 9.03% 83.39(1),(2) Village Clerk 447,453 447,453 410,165 360,167 49,998 12.19% 80.49(1),(2) Finance 807,224 807,224 739,955 709,153 30,803 4.16% 87.85 Legal 195,000 195,000 178,750 174,687 4,063 2.27% 89.58(1),(2) Comprehensive Planning 495,338 508,808 466,407 277,287 189,120 40.55% 54.50(1),(2) General Government 328,215 329,212 301,778 261,576 40,202 13.32% 79.46(1),(2) IT 535,503 549,931 504,104 506,696 (2,592) -0.51% 92.14(3) Police Department 3,748,841 3,829,569 3,510,438 3,357,688 152,750 4.35% 87.68(1),(2) Code Compliance 109,261 109,261 100,156 46,398 53,758 53.67% 42.46(1),(2) Fire Control 4,764,250 5,501,292 5,042,851 4,950,934 91,917 1.82% 90.00(1),(2) Public Works 1,626,076 1,682,545 1,542,333 1,380,727 161,606 10.48% 82.06(1),(2) Leisure Services 1,201,176 1,210,152 1,109,306 1,132,945 (23,639) -2.13% 93.62(3) Debt Service 542,250 542,250 497,063 537,641 (40,578) -8.16% 99.15(3) Interfund Transfers 1,700,008 1,700,008 1,558,341 0 1,558,341 100.00% 0.00(3) Allocate to Fund Balance* 49,998 49,998 Total General Fund 17,444,200 18,356,310 16,826,618 14,492,781 2,333,837 13.87% 78.95 Fund 101-BUILDING FUND Building&Zoning 1,187,970 1,237,167 1,134,070 956,275 177,795 15.68% 77.30(1),(2) Total Building Fund 1,187,970 1,237,167 1,134,070 956,275 177,795 15.68% Fund 301-Capital Improvement Fund General 65,000 65,000 59,583 6,975 52,608 88.29% 10.73 (2),(3) Public Works 210,000 805,782 738,634 752,129 (13,496) -1.83% 93.34 (2),(3) Parks 175,077 175,077 160,487 169,762 (9,274) -5.78% 96.96 (2),(3) Tequesta Drive(Bridge) 44,000 44,000 40,333 5,400 34,933 86.61% 12.27 (2),(3) Tequesta Park 250,000 250,000 229,167 0 229,167 100.00% 0.00 (2),(3) Misc Projects 310,000 331,314 303,705 260,241 43,463 14.31% 78.55 (2),(3) Interfund Transfers 199,887 199,887 0 Total Capital Improvement Fund: 1,253,964 1,871,061 1,715,139 1,194,507 520,631 30.36% 63.84 Fund 303-Capital Projects Fund Public Works 710,000 710,000 650,833 6,249 644,584 99.04% 0.88 (2),(3) Leisure Services 1,250,000 1,250,000 1,145,833 222,234 923,599 80.61% 0.00 (2),(3) Allocate to Fund Balance* 124,895 124,895 0.00 Total Capital Projects Fund: 2,084,895 2,084,895 1,911,154 228,483 1,682,671 88.04% 10.96 Fund 401-Water Fund Water-Administration 1,711,930 1,832,727 1,680,000 1,460,422 219,578 13.07% 79.69 Water- Production 2,280,598 2,305,499 2,113,374 1,808,898 304,476 14.41% 78.46 (1),(2) Water-Distribution 889,331 890,761 816,531 657,174 159,357 19.52% 73.78 Water-Customer Service 320,184 320,184 293,502 284,856 8,646 2.95% 88.97 Renewal&Replacement 3,753,000 4,382,290 4,017,099 787,178 3,229,921 80.40% 17.96 (2) Capital Improvement 9,555,000 11,630,465 10,661,260 547,685 10,113,575 94.86% 0.00(2) Debt Service 494,100 494,100 452,925 427,278 25,647 5.66% 86.48 Other Nonoperating 0 0 0 (51) (51) -100.00% 0.00 Total Water Fund: 19,004,143 21,856,025 20,034,690 5,973,440 14,061,250 70.18% 27.33 Fund 402-Refuse&Recycling Refuse and Recycling 612,600 612,600 561,550 463,968 97,582 17.38% 75.74 (1),(2) Total Refuse&Recycling: 612,600 612,600 561,550 463,968 97,582 17.38% 75.74 Fund 403-Stormwater Utility Storm Water Utilities 373,318 459,261 420,989 350,803 70,186 16.67% 76.38 (1),(2) Renewal&Replacement 454,000 701,196 642,763 385,151 257,612 40.08% 54.93 (2),(3) Total Stormwater Utility: 827,318 1,160,457 1,063,752 735,954 327,798 30.82% 63.42 Fund 605-Special Law Enforcement Police 164,661 177,695 162,887 96,701 66,187 40.63% 100.00 (2) Total Special Law Enforcement 164,661 177,695 162,887 96,701 66,187 40.63% 100.00 TOTAL EXPENDITURES-ALLFUNDS 42,579,751 47,356,210 43,409,859 24,142,108 19,267,752 44.39% 50.98 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 8/29/24 for the period ended 8/24/24. Due to timing of payroll dates 7 days of personnel expenditures not reflected in August 2024. (2)Not all operating expenditures/expenses recorded for the services of August 2024.Expenditures recorded on a cash basis and adjusted to accrual at year end. Page 223 f 660 (3)Timing in expenditures/expenses recording and/or recorded as one time entry at year end. I M 1111111 I IN 1111111 111111 H 111111 Agenda Item #10. N N N N M N lD00 —1 00 N N t O1 M 00 N N l O a-I N 00 � 00 L.() wM M I� c I O l0 \ ++ \ O c-1 c-1 � � � M N N Ln N M 't � r-I ri N N \ Ol N N Ln 0 N M lO w c-1 r-1M Q) N CV c I N O O O N N N 1, N U) w w w -zt LD M 1, M O M W 00 N ri O N -zt L O -ct M N -1 ri 1, r, U) (Z Y) 1- L.f) 00 (.D 1:t O -zt O -1 c-1 M N N 1- ro L.O M M M M 00 L n O � N NM NM M r-1 a-1 N N ri r-1 ry) r I N N N N N N N O O O N � N I I I I I I I I I N O H N N N N N 61 00 O O M 00 LD r�i O 00 M M r w M O O N LDCY) N O \ \ Ol I� O 00 O r� r-I 1, Q) al N N \ M LI•I r-I l0 O Ln rI rI M cI N cI cI M N N ` 1 Ol cI M I- N cI CT) rI N N cI rI N to N N M ++ O H O CV N W r-1 O lD LO O r-1 M N M N O M r-1 1� r-1 O N r-1 O s s r I N ri 1� M N O N N t C C � 2 a Nr-1 O `r-I° —1-1 C � � L L L 3 3 3 U U u N L. O Q G1 � E �-+ M f6 w tw i aJ a+ +_ G_ y 4Ln+ on E 0 m a) N O N Q1 u CL 4-1 i6 cli Ln H U O c0 C N (ULa C .� ca Ln u N O Q) 4-1 C Ln H O_ W u -0 C Q L u c a, 0 N °° -�'a a ° v Q c v > ai a s o a) z u 4-1 v n o a aJ E E cv wo a) +, o v � L O °C c N O W O LA o c a) Q � U ai c L � C: O ca U +� U n c QJ 2t O a) ai + to d .� 0 +, +� c i — U QJ m E O fU6 Q i C CC — � G_ — } U C O O a) Li U -0 M O EF a) QJ — U +' a) QJ Ln O n � G_ U Ln O V) M U O u CL Q) U U 41 a) O O Q W Q O � C \ a) OD fa Ln 4+ L +' L Ln Q C ai •E ,� OC V U O N O O 3 Ln N Q) c 4J W Q1 to O (..) O (a L L Q m w Vl _ � � E a � E _ s L CL � Y Q °° � ` of660 aaii 'LM E '� � oc M u aJ tin O Q Q +� m v a) o w o o H m a) > w o a) ai a) H Z Of V W Of V H m H V O W U OC Q_ OC W CO J V Z OC - U Agenda Item #10. 00 -:T 00 -1 N O rV r, m Ln c-I M N O 00 O N r� ri l0 M N M N 00 't zt M Ln 1--I �t �..� 00 N NO L0 lD f- O n Ln Ln 0Ln `00 1° R�l' N c-I N N N O O cn O ~ O N I r4 ci M r, 00 m 00 w -1 00 O N M 00 rn w N w I- r- 00 O a) O 00 .� O r, c-I w l0 -zt O M O M Ln N r, r- 0) N M 00 f- l0 r-1 M `� N M N Ql M M -q O m O O 00 00 00 N 0 N O ~ O N I I N Ln M n M o00 O 't M M M O O0 M N 00 O w M Ln M N M O Ln O w N Ln M M O 6 O 00 00 00 c-I O � O Ln Lf') M M M Q M O ~ O N N 'It N O c-1 N LD O r-I r-1 l0 .-I M Ln M O O O Ln 00 Rt 00 s t W 1.0 r-i 00 c c 00 r, 00 0 0 Ln NLn000 a � c L L L L 3 3 V U O N Lcc � G Ln O c > u M U_ N a M a V v) ++ 1 dA a E 0 m Q O a 2 V � ro V) C) a � _ O � O a Q 0- U L b>+ a O n E > 0 a o_ E an 0 +� a O ro °° c V ra \ VLn p E ^ a � > a O M 0 c c w co cLo r,r) a ao u O x c = a o w v �he E a a :E LOlp U C� LH \ = a a �E c: _ a 'A Ln a rn c a(iia) ra oac M a ^ en .�_ c rLo L r0 a +' a a a�-I L_ N +-+ a c r0 a VI \ U O a aai E U O an LA a fu aci •N in E aci ar Q V V �n a '� .a c -a ,c > a V c buO Lu 4 Q rn O Ln in Ln a j O aJ O N O .O O ,c aJ � p _ a vOi aii j O U Ln +� Z = �a t/) u v c� U c° a acn a oc � o M c a 0 u tin to .- u a a a 'V) 4' p -0 o v `-' o axi O a E -0 o 'c U- p +; " Of 660 O O O a O c a `a c (D a ; O a a t ;° rLa L_ O c V V V -j M 0 0 a Q N rn V o_ 0 0_ a (4 H LL. c> > Agenda Item $10. E LD o » I I tD m « Ln e �t _ m = o # rj E Ln < I m � m e e m < o e@ rj o # m � r*4 r,4 m 00 � r14 m » e m e w@ m 3 e e r4 # e L y m E m e m r*4 » [ 2 \ � m » < o � � e e e m s e o z e e m o z m � < e # m m � » � e � � @ e m@ m C4 o@ e e 3 � Ln e e r4 Ln e -4 e Ln @ a y M Ln r4 e m e % ( k / k r4 � ® � $ m Ln # 3 e o Ln e # w m w m o e m E ¥ e m # r # m m » » r-4 o Ln @ 00 n4 o e e e e e * LO � e � e m N e e -;I- � » e e rq r 3 e m rq e m e # \ � � 0 k en � < @ o q \ # \ o / @ e = o m � rq � \ $ \ � m � e » o � $ e 2 \ k 2 a j ) ƒ ƒ E E � LL u k ° \5 \(14\ Ou M 2 s M k n y \ � q k R \ 003 \ / \ k m I ■ g ± I § / E \ ƒ 2 f g g CO e » E 2 § o c / .0 2 \ / / \ k LU u \ k / k / .( = a \ _ = 7 E U- ru i E a) a) ai : k c > E \ / § t 0 \ f n 5 \ Ln ma y / 2 \ § ( 2 % ® R E 2 3 Ln / / k E E \ 3 k : M w y ƒ 2 \ & � & c / / m s y 2 $ _ � w � _ / f g / r / / W C e Crg 5 5 & & _ / E Q I 41 c o \ U _ _ / ° § u � m e _ _ / - g = = 5 . a s T = E g = � / » ° = 2 = e E g e \ . \ f f < m G o e = o R = ) - o E - - \ # e o o ® u eLn > > u a z < z ƒ ° � u \ \ = 2 § q \ E 2 2 E < � \ 100 o 660 2 CU J e = m \ % -0 = u k a / o < / / / 2 E ± E e 7 4 2 a- 22 Agenda Item #10. �t N c-1 N N N O M N � c) � Ln Coco 0 L.O O O LO O Ln O O O O O 1- O M O O O 4+ \ (D (•n rl O O Ln � Ql Lf') N Lf') O M n nLO Cl) L.D M O Lr) Lr) N N � ri Ln 0 ri 1l M r-I Ln Ln Ln Kt Ln r-I M LO 00 N N 00 ri � N O N Ln 1" O O c-I r-I Ln 0 0 l0 O O O Ln Ln O O O O O m Ln O Ln Ln O r-I f- O O r- O M :I- a) r-1 00 Lf) O m 1- M N Ln O -:t Ln 1l ri N LD ri Lf) M Ol 1- ri r, ri 00 00 Ol r- N Ol r M lD O m N ri N N Ln M N N (Z N O � N N N O N I� M O O O O O M O n O M O O 1" O O O O O O O O M O O O Ln O 1� Ln Ln M rn ri M 1" LO Ln O LO 00 Ln O O �t O Ln LO Ol M Ln LT O M 00 N 1" M Dl 1, N M r-I 1-1 1-1 N ci N 00 ci N O N M N O N 00 0 0 0 0 O O O M O ri O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N Kt ON rM-I ON O(V L.D O Z c a) L L 3 H V � C N N C aJ U C O O 4! U aJ Y L a O o M aJ ykA O 0 c C L i M 10 R LA N V) a, tin o w o x n u d L. v W U Q O aJ _ Ln a1 Ji `L° U L YVd - O oC aaJ OO O �M (B O O u Ea- U = 41 4-1 Q O O O U o o bb Q La Ln N a) v Ln U. a_ Y ai 0Y > C .c Q+' C aW, � E � w J 'MA � ai O E av L OMM ro 0- r_ � a m W LnY , O U O_ O_ U O U O+ O \ 'X Ln Ln a) cli — f0n M (0 M u c Ln H > t U E m Z v v c `^ `n n ra o > > m A Q v a� ^ a' ° i v c a�i - o o +� u o of 660 c�6 C al r6 O 7 CL t6 �_ M n > M 0 N O O (0 M O O ca Z3 U asi N N w O Ln Q OG H >- Ln 0 > Y C7 0 H O LL V H C7 C7 m - U = w a — H I R H O Agenda Item #10. 0 O O O 0 00 O O 0 0 O O O 0 0 " 00 00 ° O Ln O M O O 0 O O O O O O O O �-ZTO O O O O O O O � \ On N � l0 00c1 .—I N M 00 � N M l0 r, O O r,4 N —1N N O O O O O O O O O O O O O O O 0 -1 O O O O O O N 0 -ct O 0 00 Ln M O O O O O O 0 CT O 0 Ln 0 M 0 -1 w r1 ri -ct ICZI- Ill -tT N 00 O N 1l N w rl N w It Ol Ln lM -1 i--I 1-1 N O M 00 fB N I� M O G1 LO M Ln N H O N O O O O 0 0 O O O 0 O O O O O 0 Ln 0 O O O O O 0 0 1" O O O Ln Ln M O O O O O O 't 0 0 Ln O Lri -1 M N N O ^ cI N N O DO N Ln Lr l0 O N N O O 0 00 O 0 00 O 00 O O O O O O O O O O O O 0 O O 0 Ln M —i Ln S r-I � O E N Ln M N ++ 00 c-I N M C 00 N aJ L L 3 U C N E aJ L as M co a D _ + Q u a — O E ura = o ° a V i 'I ° C � v n c0 H ba ° U — 4 J \ n3 C (6 N a t0 ; (B Ln > +' •� +, zf aJ co +� c ° V +� — 0 o L C a Y aJ 4 -0 u Ln Q N aJ N w f6 i aJ � _ o_ w or Ln a a c _ 'L L CO +' = aJ a, Y oa + n o aJ c ruai a aJ o +� aJ C v Q � v a to Y ° � u w oC ° o v °C o > >- `—' o a > Ln Ln Ln ca cJ ac co ra �_ C } 0 O Q C r0 ca >- W L ? 0C a--� ~ H _ 3 u Ln v, Q omm � > 'u � v nna' cL°' � @ Of660 � ° v - � — � aJ o u M o v aJ ° MWE `-'CT aJ � M M C to w F— — > cn H LJ_ Q Vf w H H 2 Ln w m o w m w w U d Agenda Item #10. 3 N N O LOrl MNM M6l N M In \ c\Ln° I'o Ln � Ln lD N n O M O O N _j r' O M V) Q "" L1 m Q 00O -Irq00M rq to n � ci -i N N � M rn N O N M M. Ol l� .000 (p N Ol N M O M Ln N M N O M O � M O r-i N N `1 c-I l0 O M 00 ++ \ N N c-I 00 O a, c-I l0 M N lD O N c I M N M t M N I, a) W V1 N� 00 Ol N M � N O N o �p n^ H N ro O O u r f6 N M O r-I I� n n Ln M O 00 M 00 O w n l0 M r" w 00 Ol M Q�1 \ 0 0 M M 00 I� N I� M CO 00 l0 In M N m Ln N rl r-I M O O chip w C Ln O rn Ln -1 o -1 cn m 00 } M o 0 0 0 o Na)w rl 't Ln `� C M �fl N O 00 lIl N 00 c I 00 � I� N f6 rl G 3 L i'A L V Q U s c O E v 4 Q L � �• O O c� ` C 5 C QJ 67 73 Q cr v -Y a a E v u 3 '> UO c� a L on Ln �7 a aci u v a o � � M 2 a �, o N M ru a } c N M a a > O co a r0 a a -0 c �+ wo °c a s a U a 'LA ao � o a o a aj Ln +� c •� +� c Ln OO •L a ao � aaj Q C C i a o eoLn o + O- a O 4+ 0 . ai r0 - a a .L Ln MLo a- a r6 Q ULn VHrLa) •Q r IQL QL QL Q a a a U a Uo a)u aaa to � {n O WV) � 0 .L U O d a a -0 of 660 u O o 0 0o c 0 � o c a Q a L M i 4J +, 4, � ca O 0 a a a a: a J nV) oc a > M EV) � rn LLV) 00 Lu Agenda Item #10. N ° n N M N N N O I, � Ln I� L!) 00 M M 41 r-I LI) r-1 � MM N Ln M I� Lr) }r ) O lD L.D 00 M lD -1 0) N Ln I, M 00 00 O N LI'I Ln al ri m ri .--� -1 N 'Ln LP) M Lr) Ll) -i LD Ln L� N M N N N r-I N r-I N O O N � O M � O Ll) '::I- L,D N 00 ^ O� r-I M 61 ^ f0 N l0 <D ^ t9 r-I Lr) LI) 0) M 00 � N 0) Ln Ol N O lD N Ol r- M M Lf) 00 O I� 00D Q) Lf 1 M M Ln00 l0 0 N N N r-I r-I N M \ N N 0) m LP) M M M N r-I O 0) M M N Ln 00 M O rn pLn wI N 1-1 N M r l lD N M M N O) 0) � � O L� w r 00 M M ^ Lf) IT 01 M O ri w O L.0Ln ) N N al r-1 <D Ln ^ [V lD ri I, -i w N 00 M N DO Ln r I c-I Q N 00 1" N r-I N `� N c-I r 1 cV N N r-I r-i NL.D c-I U Ln CY)3 O Il 4- Il rl M r-I r l 00 Ol O O a) O) lD 3 N N M r l M N M N M a -i Il M r-I N N M r- 't ' O CA M r-1 r-I r-I M Q o z aA c a � a Z a Ln ° Ln � o t n bD Ln a ai c L„ +, _ a = o E urn 4.1 p N a a o aUi a do Ln (n +° CL a +� Ln +J V) Lv p V _ a >- + a tv a 4-1 +1 Ln O a E 4, O C _ p O a a +� c v o O LA Q v +� c ° O U lie V) p a0 O O Lv ru pCl) co r � h0 co O a a E U (6 cr O (7 4-1 ' L� a 3 c v U a to '' z L E Ln fC -p c to OA a n p z i a 7 +� c bA n n n V)i v) Ln A (n +. n �_ p a c v c c> M � bD -0 > a Q Q cJ j ° Ln U M a H c Qa �c• aa NO LC L ` oa D_ u U Yo N O c tB n) Ln _. 4- Ln a +U �•+}O L O :t E M b N � Cf�0 aL a) U tc° a Ul � v) W +1 4- DO n c c6 co VW cL L +1 U O O 4�U � 3O D D6 O Na-1 -0 � E N a) v O _ Ua) a a) 'n O Q pOa cc Ln wLn Ca p udO i O to oo ccc°r V LUCa LL ° a N 4-1J U U L DC MU to a_ � oa L n cr - - o ai -0 u LA to ao 1 Of 660n c a a a -c . O a a c -0 Ln -0 L aoJ � U a) a U E +- w V cUa J 4 p Ln LU a- O O Q M d Q Q Z U 0. 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