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Home My WebLink AboutDocumentation_Regular_Tab 05_10/9/2025 Agenda Item #5. Regular Council STAFF MEMO x Meeting: Regular Council - Oct 09 2025 Staff Contact: Jeremy Allen, Village Manager Department: Manager i Manager's Monthly Report 1. The Financial Reports presented above are unadjusted and unaudited. The Village considers revenues available if collected within 60 days of the current fiscal period. This means that there are additional revenues and expenditures that have not been recorded to date and that will be recorded once year-end adjustments are completed. Additionally, during the year, revenues and expenses are recorded on a modified accrual basis (similar to a cash basis). This will result in significant differences between our beginning balances in the enterprise funds (water, refuse and recycling and stormwater) and the adjusted ending balances as these funds report on a full accrual basis. 2. Property Taxes — collected at $12.8 million, which represents 101% of the budgeted amount. Historically, 91% of ad valorem tax distribution is receipted by the end of February. 3. Sales/use taxes (97%), 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 in full. Insurance premium tax police and fire distribution ($380 thousand) received in full. Sales/use taxes slightly above target for ten/eleven months' collections. 4. Intergovernmental revenues (91%), which include municipal revenue sharing, half-cent sales tax, and local gas tax are one month behind the collection/reported period and are on target for eleven months' collections. 5. Local discretionary infrastructure surtax(86%) - collected at $530 thousand, which represents 86% of the budgeted amount and is on target for ten months' collections. 6. Revenues (Budgetary comparison) recorded in the General fund represent 100% of the budgeted due to the distribution nature of Ad valorem taxes collected at 101%, representing 64% of overall General fund revenues at 9/30/2025, Charges for services and investment earnings collected above budgeted. Note: The Village will continue recognizing/recording revenues for FY 2025 collected within 60 days of the current fiscal year end. 7. Overall Expenditures (Budgetary comparison) in the General Fund represent 93% of the budget. Not all the expenditure recorded for the services provided for the month of September 2025 and personnel expenditure recorded as paid not when accrued. It's on target for eleven months' expenditures recording. Note: The Village will be recognizing/recording expenditures for FY 2025 within 45 days of the current fiscal year end. Page 69 of 735 Agenda Item #5. 8. Revenues (Prior year comparison) all funds increased by $4.9 million(15%) mainly due to Ad valorem taxes collected $1.1 million (9%) higher than same period of prior year, increased land development (169%) and permit (111%) fees for ongoing projects. Also, interfund transfers recorded in full in the amount of around $2.1 million (100%) and State revolving fund construction loan received for the water utility ($1.9 million). 9. Expenditures (Prior year comparison) all funds increased by $2.5 million (9%) increase due to interfund transfers to Vehicle Replacement fund ($2.1 million). This document and any attachments may be reproduced upon request in an alternative format by completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561- 768-0443. BUDGET • - • BUDGET AMOUNT NA AMOUNT AVAILABLE NA EXPENDITURE AMOUNT: NA FUNDING SOURCES: NA IS THIS A PIGGYBACK: ❑ Yes ❑ N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑ N/A COMMENTS/EXPLANATION ON SELECTIONNA Copy of September 2025 Grant Budget Worksheet.ADA September 2025 Managers Report.ADA - (1) Sep 2025 Page 70 of 735 Agenda Item #5. September 2025 Department Reports Current Month 2024/2025 2023/2024 2022/2023 Building Department Current Month 2024/2025 2023/2024 2022/2023 Total Master Permits and subpermits Issued 96 965 1516 1372 New Residential Construction Permits 0 7 12 5 Residential Remodel and additions Permits 13 134 79 874 Commercial Remodel and additions Permits 2 25 16 56 Residential Plan Reviews 18 878 1379 1074 Commercial Plan Reviews 78 87 137 56 Total Inspections 455 2586 4698 3483 BTR Inspections 2 16 18 Trade Inspections 110 951 1300 Vacation Rentals Inspections 4 6 24 Certificates of Compliance 140 709 234 267 Certificates of Ocupancy 2 4 Record Requests 16 159 260 246 Permit/Code Information Requests 47 317 417 308 Meetings/Training 2 24 19 30 BCAIB-BOAF-BOATC/DBPR Meetings 4 20 16 22 LPA 0 3 3 24 Code Enforcement Current Month 2024/2025 2023/2024 2022/2023 Code Enforcement Inspections 33 277 253 175 Notices of Violation Issued 4 39 69 34 Code Cases Opened 22 155 176 131 -By code officer 21 154 54 -Reactive 1 11 12 Code Cases Closed 35 141 99 101 Code Cases Cleared Within 30 Days 6 88 71 79 Code Cases Scheduled for Hearing 4 20 12 17 Magistrate Meeting 0 6 6 4 Meeting With Residents Regarding Violations 65 515 340 168 Community Development Current Month 2024/2025 2023/2024 2022/2023 Land Development Applications 4 23 28 63 Ongoing Projects 10 122 125 106 Development Order Time Extensions 0 0 1 1 Public Records Requests 5 46 40 38 Major Meetings and Conference Calls 7 134 109 100 Residents/Business Owners 12 137 101 59 DRC Meeting 1 2 4 6 Permits(New Single Family and Commercial) 2 25 24 22 Phone Calls/Emails/Walk-Ins 120 985 1235 3276 Totals Totals Fire Current Month 2024/2025 2023/2024 2022/2023 Unit Response Data Fire 12 141 38 119 EMS 104 1,121 262 1,159 Special Operations 1 19 5 26 Other 3 63 21 58 Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 22 187 42 223 Mutual Aid Received-Palm Beach County/Martin County Fire Rescue 7 143 311 164 COVID 0 0 01 4 Inspection Data Page 72 of 735 Agenda Item #5. New Construction 7 45 8 69 Annual Fire 43 391 100 345 New Business/New Occupation/Home Business 6 28 7 23 Re-Inspections 7 191 69 226 Food Truck/Tents 0 13 5 19 Public Relations Events Data Community Function Hours 19 537 255 656 Training 626 9,590 2,589 9,017 Overtime As of 9/30/2025 Actual Budget Goal/Actual% Overtime Budget $ 164,544.00 106.45% 100%/30.85% 100%/100.06 YTD Human Resources&Risk Management Current Month 2024/2025 2023/2024 2022/2023 Open Positions 1 19 16 15 Applications Received 30 746 573 511 Onboardings-Hires 0 17 30 12 Ofboardings-Terms 1 16 15 10 Payroll Authorizations&Evaluations 103 266 339 96 FMLA Requests 1 19 19 12 Work Comp Claims/FF Cancer Claims 0 18 17 13 Labor Relations(Grievances/Arbitrations/Negotiations etc) 0 37 48 23 Records Requests 1 19 31 13 HR Information System Adjustments 1385 10,220 11,666 6816 Safety Meetings and Assessments 1 6 5 4 Auto, Property, Liability Claims 2 14 7 8 Totals IT Current Month 2024/2025 2023/2024 2022/2023 Helpdesk Tickets 77 1065 1460 1456 Projects Station 11 SCADA Controller Replacement Parks and Recreation Current Month 2024/2025 2023/2024 2022/2023 Recreation Programs All Programs 232 4005 Summer Camp 0 1000 1200 1350 Kids Night Out At The Rec 0 37 13 30 Gymnastics 237 2844 3167 10267 Facility Field Rentals for Tequesta Park/Constitution Park Recreation Center Rentals Constitution Park Pavilion Rentals 29 245 76 77 Recreation Center Facility Rentals (Include JTAA, HOA,Good Sheppard,etc.. 14 65 Field Reservations(#of times not estimated attendance) 17 200 Special Events 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 Freedom Run 0 0 0 650 Bunny Hop 0 500 500 500 Earth Day Celebration 0 0 0 0 Page 73 of 735 Agenda Item #5. Totals Police Current month 2024/2025 2023/2024 2022/2023 Communication Division Officer Initiated Calls 2,120 21,160 10,486 12,226 Calls for Service 209 2,460 2,647 2,776 Fire Rescue 16 248 282 237 Patrol Division Reports Filed 19 277 346 371 Arrest 3 42 40 45 Crashes Investigated 10 122 122 143 Traffic Stops 78 1,244 1,789 2,855 Citations 25 470 588 747 Warnings 35 808 751 1,695 Administration Public Records Request 27 516 547 474 Overtime Actual Budget Goal/Actual% Operations $ 162,118.00 100%/85.7% Totals Totals Public Works Current month 2024/2025 2023/2024 2022/2023 Equipment Maintenance 4 53 119 95 Sidewalk Repairs and or Grinding 0 38 58 57 Street Signs Replaced 2 64 90 81 Road Repairs 0 25 29 26 Indoor/Outdoor lights Repaired 12 55 119 89 Street Light Outages 0 19 137 121 Work Orders 327 2785 5142 4154 Standby Generator Maintenance 15 121 190 160 Fleet Maintenance-Vehicles Serviced 4 29 115 83 Surplus-Junked or Sold lems 1 18 69 68 Engineering Services 3 18 45 40 Resident Calls 12 91 258 194 Projects 23 147 212 163 Totals Totals Village Clerk's Office September 2024/2025 2023-2024 2022-2023 Agendas Compiled and Distributed 6 40 46 Minutes Completed (includes council,committees,spec meetings) 4 40 46 Council,Committee,and Special Meeting Hours 7.25 64 89.75 Orders Processed 0 21 26 Resolutions Processed 3 25 21 Ordinances Processed 0 12 15 Agreements Processed 11 97 135 Public Records Processed 18 371 303 Agenda/Minute Portal (iCompass)Total Monthly Visits 2955 25371 25622 Agenda Minute Portal (iCompass) Unique Monthly Visits 2232 18733 19998 Public Information Officer Social Media Post(Number of Post to all social) 43 Content Interaction (Likes,shares,comments,etc) 2443 410 557 Facebook Messenger Responses(this does not include post responses) 8 61 59 Website:VOTBot(Artificial Intelligence Quesitons Answered) 108 1029 1215 Press Releases 1 4 8 CodeRed Messages Launched 21 591 60 Tequesta News Messages(Friday Newsletter) 31 421 45 Page 74 of 735 Agenda Item #5. Departmental/Other Project Videos/Reels 2 3 8 Smoke Signals 0 4 4 Elections Created Election flyer for PR 0 Election: Campaign Treasurer Reports/Candidate Documentation/Office Report 1 3 9 Election: Review Candidate Handbook 21 i 31 11 Election: Process filing qualifying paperwork 0 2 6 Clerk&Public Information Officer Events&Meetings: ELECTIONS: Held two candidate reviews,communicated with residents interested. SOCIAL MEDIA: Food supply drive,ASSISTANCE: Provided assistance to departments for CivicPlus(website), iCompass(agenda software)and JustFOIA(public records software)and video production. MEETINGS/TRAINING: Still working on creating the records management video tranining, held three ADA training sessions for 15 team members,attended SMILE Virtual conference. PARTNERSHIPS: Finished United Way Food Drive.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: Udated lobby TV as needed. Answered PIO questions for various departmetnal PIO liaisons and created various PR/Marketingn materials. MISC: Created new employee user accounts for all software utilized in Clerks office and updated website with necessary departmental info,advertised budget notices,created budget script. 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,council mail,admin phone support,Oaths and swearing in of new committee members and employees. 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) 1 6 4 Service Line Breaks(* FY21&FY22 service line breaks combined w/water line breaks) 3 4 17 Line Maintenance 26 632 576 Meter Reader Related Work Orders 0 23 120 Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls,Pond Mowing&Inspections,etc 61 691 756 Employee Call Back 4 84 84 Meter Set/Changed Out 22 128 88 Utilities Department-Customer Service Current Month 2023/2024 2022/23(FY22) Leak Adjustment Requests 8 220 (not counted) * Utilities Billing/Customer Service dashboard in monthly report for Council Utilities Department-Water Production Current Month 2025 YTD alendar Yr 24**YTE Calendar Yr 23**YTD Water Production Total(million gallons(MG)) 82.192 825.074 999.482 992.777 Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.202 4.015 3.876 3.71 Average Daily Production Demand(MGD) 2.74 3.022 2.738 2.72 Monthly Rainfall 8.52 44.78 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 75 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9 Period Ending 09/30/2025 DB: Teauesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 966,003.28 Investments 8,273, 969.79 Accounts Receivable 1,098,167.02 Due from Other Funds 0.00 Accrued Income Receivable 2, 918.35 Inventories 57, 979.60 Prepaids 138, 648.59 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 10,537,686.63 *** Liabilities *** Accounts Payable (780,019.46) Accrued liabilities 7,950.28 Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 1, 640.53 Deferred Revenue 1,015,864.82 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 245,436.17 *** 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 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 1,489,195.17 Ending Fund Balance 10,292,250.46 Total Liabilities And Fund Balance 10,537,686.63 Page 76 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9 Period Ending 09/30/2025 DB: Teauesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 19, 657.69 Investments 1,095,269.24 Accounts Receivable 41.82 Inventories 267.52 Prepaids 3,115.89 Total Assets 1,118,352.16 *** Liabilities *** Accounts Payable (19, 619.48) Accrued liabilities (120.00) Due to Other Governments 7,252.49 Total Liabilities (12,486.99) *** 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 385,313.87 Ending Fund Balance 1,130,839.15 Total Liabilities And Fund Balance 1,118,352.16 Page 77 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9 Period Ending 09/30/2025 DB: Teauesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 730, 640.24 Investments 883,751.65 Accounts Receivable 21,839.47 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 1,636,231.36 *** 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 804,706.16 Ending Fund Balance 1,636,231.36 Total Liabilities And Fund Balance 1,636,231.36 Page 78 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9 Period Ending 09/30/2025 DB: Teauesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 69, 646.04 Investments 404,289.95 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 473,935.99 *** 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 (914,590.78) Ending Fund Balance 473,935.99 Total Liabilities And Fund Balance 473,935.99 Page 79 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9 Period Ending 09/30/2025 DB: Teauesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 2,591, 913.56 Investments 12,154, 993.57 Accounts Receivable 749,583.91 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 409,504.15 Prepaids 39,866.43 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 320,873.30 Construction in Progress 2,856,905.43 Intangible Assets 0.00 Other Fixed Assets 0.00 Deferred Outflows 580,862.07 FIXED ASSETS 0.00 Total Assets 33,523,181.89 *** Liabilities *** Accounts Payable (122,111.61) 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 40,775.00 Noncurrent liabilities 1,125,092.99 Other Long Term Liabilities 457,931.39 Def Inflows of Resources 201,151.00 Total Liabilities 2,148,982.38 *** 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 420, 915.00 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 3,802,453.37 Ending Fund Balance 31,374,199.51 Total Liabilities And Fund Balance 33,523,181.89 Page 80 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9 Period Ending 09/30/2025 DB: Teauesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 56,431.77 Investments 29,718.17 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 86,149.94 *** 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 49,051.91 Ending Fund Balance 86,149.94 Total Liabilities And Fund Balance 86,149.94 Page 81 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/9 Period Ending 09/30/2025 DB: Teauesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 176,182.90 Investments 213,861.34 Accounts Receivable 12, 997.23 Due from Other Funds 0.00 Inventories 1,319.42 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 2,918,036.95 *** Liabilities *** Accounts Payable (2, 918.71) 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 49,360.43 *** 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 460,057.87 Total Fund Balance 2,491,742.93 Beginning Fund Balance 2,491,742.93 Net of Revenues VS Expenditures 376,933.59 Ending Fund Balance 2,868,676.52 Total Liabilities And Fund Balance 2,918,036.95 Page 82 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9 Period Ending 09/30/2025 DB: Teauesta Fund 501 VEHICLE REPLACEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 342, 957.84 Investments 931,776.42 Machinery & Equipment 0.00 Total Assets 1,274,734.26 *** 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 1,274,734.26 Ending Fund Balance 1,274,734.26 Total Liabilities And Fund Balance 1,274,734.26 Page 83 of 735 4 0 acaniflfoti##5. BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9 Period Ending 09/30/2025 DB: Teauesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 214, 640.14 Investments 137, 684.77 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 352,324.91 *** 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 94,746.03 Ending Fund Balance 352,324.91 Total Liabilities And Fund Balance 352,324.91 Page 84 of 735 Agenda Item #5. VILLAGE OF TEQUESTA Cash& Investments Unadjusted Unaudited 9/30/2025 Cash and cash equivalents Investments Total General Fund 9001 $ 966,003 $ 8,273,970 $ 9,239,973 Building Fund#101 19,658 1,095,269 1,114,927 Capital Improvement Fund 4301 730,640 883,752 1,614,392 Capital Projects Fund#303 69,646 404,290 473,936 Water Utility#401 2,591,914 12,154,994 14,746,907 Refuse &Recycling#402 56,432 29,718 86,150 Stormwater#403 176,183 213,861 390,044 Vehicle Replacement#501 342,958 931,776 1,274,734 Special Law Enforcement#605 214,640 137,685 352,325 Total Cash and Investments $ 5,168,073 $ 24,125,315 $ 29,293,388 *Interfund transfer pending Page 85 of 735 VILLAGE OF TEQUESTA Agenda Item 5. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 9/30/2024 9/30/2025 VARIANCE I %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 11,703,838 12,779,426 1,075,588 9.19%Ad Valorem taxes increase Sales&Use Taxes 1,531,174 1,540,117 8,943 0.58% Franchise fees-gross receipt 592,096 528,204 (63,892) -10.79% FY 2025 one month behind Licenses&Permits 8,390 9,100 710 8.46% Rental and misc permits Grants-Federal 22,673 69,279 46,606 205.55% Differs from year to year Grants-State 144,084 38,280 (105,804) -73.43% Differs from year to year Intergovernmental Revenue 1,079,260 1,005,141 (74,119) -6.87% FY 2025 one month behind Chgs for Services-Gen Gov 208,122 559,996 351,874 169.07% Land development fees based on the projects Indirect Costs 902,991 910,478 7,487 0.83% Rents&Royalties 211,154 215,813 4,659 2.21% Contributions&Donations 14,762 17,814 3,053 20.68% Differs from year to year Miscellaneous Revenues 37,426 54,907 17,481 46.71% Differs from year to year,ins reimb,PY credits Chgs for Services-Public Safety 1,297,470 1,457,344 159,874 12.32% EMS fees collection increase Fines&Forfeitures 14,354 33,067 18,713 130.36% Code enforcement fines&fees collection increase Impact Fees 12,430 3,403 (9,027) -72.63% Differs from year to year based on the projects Charges for Services-Recreation 163,471 194,192 30,722 18.79%Tequesta Fest and rec program fees increase Grants&Contributions-Local 19,267 5,081 (14,186) -73.63% Differs from year to year Unrestricted Investment Earning 689,048 450,657 (238,391) -34.60% Unrealized appr,rate decrease,FY2025 one month behind Other Financing Sources 61,597 36,505 (25,092) -40.74% Disposition of assets,differs from year to year Total General Fund 18,713,606 19,908,805 1,195,199 6.39% Fund 101-BUILDING FUND Licenses&Permits 681,333 1,434,607 753,274 110.56%Varies year to year based upon activity/projects Charges for Services 2,216 3,763 1,547 69.83%Admin fees from other gov,based on permit collections Miscellaneous Revenues 1,094 213 (881) -80.57% Differs from year to year Unrestricted Investment Earning 44,250 40,394 (3,857) -8.72% Interest rate decrease,FY2025 one month behind Total Building Fund 728,893 1,478,976 750,083 102.91% Fund 301-Capital Improvement Fund Sales&Use Taxes 888,090 808,495 (79,596) -8.96% FY 2025 one/two months behind Unrestricted Investment Earning 53,636 37,433 (16,203) -30.21% Interest rate decrease,FY2025 one month behind Other Financing Sources 80,496 0 (80,496) -100.00% Financed purchase in FY 2024,tasers Transfers in 15,000 0 (15,000) -100.00% Differs from year to year Total Capital Improvement Fund 1,037,223 845,928 (191,295) -18.44% Fund 303-Capital Projects Fund Unrestricted Investment Earning 11,187 34,338 23,152 206.96% Investment balance increase Transfers in 1,884,895 1,052,159 (832,736) -44.18% Differs from year to year Total Capital Projects Fund: 1,896,082 1,086,497 (809,585) -42.70% Fund 401-Water Fund Contributions&Donations 106,500 0 (106,500) -100.00% Differs from year to year Miscellaneous Revenues 38,103 10,715 (27,388) -71.88% Differs from year to year,Tropic Vista asessment paid off Grants-State 2,456 0 (2,456) -100.00% Differ from year to year Unrestricted Investment Earning 576,703 430,120 (146,583) -25.42% Unrealized appr,rate decrease,FY2025 one month behind Other Financing Sources 204,743 1,947,673 1,742,930 851.27% Loan proceeds received-State revolving fund loan Charges for Services 8,610,166 9,047,012 436,846 5.07% Total Water Fund: 9,538,672 11,435,520 1,896,848 19.89% Fund 402-Refuse&Recycling Intergovernmental Revenue 361 0 (361) -100.00% Unrestricted Investment Earning 12,700 11,824 (876) -6.90% Interest rate decrease,FY2025 one month behind Charges for Services 593,792 715,317 121,524 20.47% Non Ad Valorem charges increase Total Refuse&Recycling: 606,854 727,141 120,287 19.82% Fund 403-Stormwater Utility Miscellaneous Revenues 9,798 11,502 1,704 17.39% Differ from year to year Grants-State 0 145,000 145,000 100.00% Differ from year to year Unrestricted Investment Earning 12,970 14,342 1,372 10.58% Balance increase,FY 2025 one month behind Other Financing Sources 0 5,950 5,950 100.00% Disposition of assets Charges for Services 562,337 569,722 7,385 1.31% Non Ad Valorem charges increase Total Stormwater Utility: 585,105 746,516 161,411 27.59% Fund 501-Vehicle Replacement Intragovernmental Revenue 0 498,046 498,046 100.00% New fund created FY 2025 Unrestricted Investment Earning 0 31,617 31,617 100.00% New fund created FY 2025 Other Financing Sources 0 9,000 9,000 100.00% 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 1,588,453 1,588,453 100.00% Fund 605-Special Law Enforcement Miscellaneous Revenues 0 145 145 100.00% Differ from year to year Forfeitures 61,971 212,241 150,270 242.48% Differ from year to year Unrestricted Investment Earning 13,817 9,744 (4,073) -29.48% Balance increase,FY 202S one month behind Total Special Law Enforcement 75,789 222,131 146,342 193.09% TOTAL REVENUES-ALL FUNDS 33,182,222 38,039,966 4,857,744 14.64% NOTES are for differences grater than 10%and amounts over$1,000. Pag 86 of 735 VILLAGE TEQUESTA Agenda Item #5. EXPENDITURE REPORTO-FCASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 9/30/2024 9/30/2025 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 75,980 91,266 15,287 20.12% Comp system maint&supply increase,Zoom retrofit proj Manager 387,716 372,364 (15,351) -3.96% Human Resources 421,552 459,483 37,932 9.00% P/T salaries and comp study contractual Svcs Village Clerk 400,075 412,063 11,987 3.00% Finance 784,561 801,815 17,254 2.20% Legal 215,275 129,850 (85,425) -39.68% Differs from year to year based upon service needs Comprehensive Planning 308,837 350,493 41,657 13.49% Regular salaries,insurance and other contr svcs increase General Government 282,277 666,093 383,817 135.97%Vehicle replacement svc charge impl FY 25,service fee IT 656,162 631,953 (24,209) -3.69% Police Department 3,793,234 4,124,766 331,532 8.74% Reg&O/T disaster pay,pension contrib,comp.absenses,ins Code Compliance 58,574 91,416 32,842 56.07% Full-time position filled in FY 25 Fire Control 5,506,362 5,141,367 (364,994) -6.63%Vehicles purchased FY2024$736K Public Works 1,570,816 1,581,593 10,776 0.69% Leisure Services 1,219,536 1,267,795 48,260 3.96% Debt Service 558,324 495,343 (62,981) -11.28% Debt service paid off Interfund Transfers 1,700,008 1,801,949 101,941 6.00%Transfers to Vehicel replacement fund recorded in full Total General Fund 17,939,286 18,419,610 480,324 2.68% Fund 101-BUILDING FUND Building Department 1,047,011 1,018,662 (28,349) -2.71% Interfund Transfers 0 75,000 75,000 100.00%Transfers to Vehicel replacement fund recorded in full Total Building Fund 1,047,011 1,093,662 46,651 4.46% Fund 301-Capital Improvement Fund General 0 787 787 100.00% Capital projects varies year to year/timing of recording Public Works 768,570 0 (768,570) -100.00% Capital projects varies year to year/timing of recording Parks 160,295 0 (160,295) -100.00% Capital projects varies year to year/timing of recording Tequesta Bridge 5,400 40,435 35,035 648.80% Capital projects varies year to year/timing of recording Miscellaneous projects 368,217 0 (368,217) -100.00% Capital projects varies year to year/timing of recording Interfund Transfers 199,887 0 (199,887) -100.00%Transfers to Vehicel replacement fund recorded in full Total Capital Improvement Fund: 1,502,370 41,222 (1,461,149) -97.26% Fund 303-Capital Projects Fund Public Works 392,169 1,096,793 704,624 179.67% Capital projects varies year to year Parks 377,741 904,295 526,554 139.40% Capital projects varies year to year Total Capital Projects Fund: 769,910 2,001,088 1,231,178 159.91% Fund 401-Water Fund Water-Administration 1,639,143 1,801,584 162,440 9.91% Water- Production 1,715,037 2,337,533 622,496 36.30% Pension exp pending,build repairs and system maint Water-Distribution 968,651 883,404 (85,247) -8.80% Water-Customer Service 323,916 354,558 30,643 9.46% Renewal&Replacement 87,175 835,544 748,369 858.47% Differs from year to year based upon projects Capital Improvements 0 728,675 728,675 100.00% Differs from year to year based upon projects Debt Service 87,444 466,769 379,325 433.79% FY 2025 principal reclass pending Interfund Transfers 0 225,000 225,000 100.00%Transfers to Vehicel replacement fund recorded in full Other Nonoperating 697,529 0 (697,529) -100.00% FY 2025 depreciation exp pending Total Water Fund: 5,518,895 7,633,066 2,114,172 38.31% Fund 402-Refuse&Recycling Refuse and Recycling 617,328 678,089 60,761 9.84% WIV fees increase for automated trash pickup Total Refuse&Recycling: 617,328 678,089 60,761 9.84% Fund 403-Stormwater Utility Storm Water Utilities 442,696 254,211 (188,485) -42.58% Engineering svcs Renewal&Replacement 0 115,371 115,371 100.00% Differs from year to year based upon projects Other Nonoperating 163,205 0 (163,205) -100.00% FY 2025 depreciation exp pending Total Stormwater Utility: 605,901 369,582 (236,319) -39.00% Fund 501-Vehicle Replacement General Government 0 313,718 313,718 100.00%Vehicle's purchases Total Vehicle Replacement 0 313,718 313,718 100.00% Fund 605-Special Law Enforcement Police 133,607 127,385 (6,223) -4.66% Total Special Law Enforcement: 133,607 127,385 (6,223) -4.66% TOTAL EXPENDITURES-ALL FUNDS 28,134,309 30,677,423 2,543,114 9.04% NOTES are for differences grater than 10%and amounts over$1,000. Page 6 of 735 THE VILLAGE OF TEQUESTA REVENUE REPORT-CASH BASIS,UNAUDITED FY 1015 FY 1015 100.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 9/30/2025 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 12,603,668 12,603,668 12,603,668 12,779,426 175,758 1.39% 101.39 Historically,91%receipted by the end of Feb Sales&Use Taxes 1,498,293 1,498,293 1,498,293 1,540,117 41,824 2.79% 102.79 Franchise fees-gross receipt 614,820 614,820 614,820 528,204 (86,616) -14.09% 85.91 one month behind Licenses&Permits 9,000 9,000 9,000 9,100 100 1.11% 101.11 special events,vacationai rental permits Indirect Costs 910,478 910,478 910,478 910,478 0 0.00% 100.00 Grants Federal 2,500 2,500 2,500 69,279 66,779 2671.17% 2,771.17 Differ from year to year,hurricane grant received Grants-State 61,728 91,728 91,728 38,280 (53,448) -58.27% 41.73 Differ from year to year,timing of collection Intergovernmental Revenue 1,105,205 1,105,205 1,105,205 1,005,141 (100,064) -9.05% 90.95 Revs one month behind Grants and Contributions-Local 10,000 10,000 10,000 5,081 (4,919) -49.19% 50.81 Differfrom year to year,timing ofcollection Chgs for Services-Gen Gov 345,956 345,956 345,956 559,996 214,040 61.87% 161.87 Land dev fees based on projects Chgs for Services-Public Safety 1,270,976 1,420,976 1,420,976 1,457,344 36,368 2.56% 102.56 Charges for Services-Recr. 113,515 113,515 113,515 194,192 80,677 71.07% 171.07 Teq rest fees,rec programs,other rec fees increase Fines&Forfeitures 13,585 13,585 13,585 33,067 19,482 143.41% 243.41 Code enfflnes&fees collections increase Unrestricted Investment Earning 280,500 402,243 402,243 450,657 48,414 12.04% 112.04 one month behind,above budgeted Rents&Royalties 148,482 148,482 148,482 215,813 67,331 45.35% 145.35 Recreation rentals increase Impact Fees 4,500 4,500 4,500 3,403 (1,097) -24.39% 75.61 Differ from yrto yr depending on projects/permits Contributions&Donations 2,000 2,000 2,000 17,814 15,814 790.71% 890.71 Differ from year to year,bricks engravings Miscellaneous Revenues 5,000 15,000 15,000 54,907 39,907 266.05% 366.05 Differ from year to year,ins claims,legal settlements Other Financing Sources 10,000 10,000 10,000 36,505 26,505 265.05% 365.05 Assets disposition,differs from year to year Appropriate Fund Balance 500,000 500,000 0 Total General Fund 19,510,206 19,821,949 19,321,949 19,908,805 586,856 3.04% 100.44 Fund 101-BUILDING FUND Licenses&Permits 608,708 608,708 608,708 1,434,607 825,899 135.68% 235.68 Varies year to year based upon activity/projects Chgs for Serv-Gen Gov 0 0 0 3,763 3,763 100.00% 100.00 Admin fees from other gov Unrestricted Investment Earning 25,003 25,003 25,003 40,394 15,391 61.55% 161.55 Rev recording one month behind,above budgeted Miscellaneous Revenues 0 0 0 213 213 100.00% 100.00 Appropriate Fund Balance 618,094 618,094 0 0 Total Building Fund 1,251,805 1,251,805 633,711 1,478,976 845,265 133.38% 118.15 Fund 301-Capital Improvement Fund Sales&Use Taxes 850,467 850,467 850,467 808,495 (41,972) -4.94% 95.06 state revs two month behind Grants-State 340,884 340,884 340,884 0 (340,884) -100.00% 0.00 Differ from year to year,timing of collection Unrestricted Investment Earn 25,000 25,00D 25,000 37,433 12,433 49.73% 149.73 investment balance increase,above budgeted Total Capital Improvement Fund: 1,216,351 1,216,351 1,216,351 845,928 (370,423) -30.45% 69.55 Fund 303-Capital Projects Fund Grants-State 162,500 162,500 162,500 0 (162,500) -100.00% 0.00 Differfrom year to year,timing ofcollectlon Unrestricted Investment Earning 9,000 9,000 9,000 34,338 25,338 281.53% 381.53 investment balance increase,above budgeted Transfers In 1,280,210 1,280,210 1,280,210 1,052,159 (228,051) -17.81% 82.19 Transfer pending recording Appropriate Fund Balance 249,790 249,790 0 Total Capital Projects Fund: 1,701,500 1,701,500 1,451,710 1,086,497 (365,213) -25.16% 63.86 Fund 401-Water Fund Charges for Services 9,380,856 9,380,856 9,380,856 9,047,012 (333,844) -3.56% 96.44 Rev recording one month behind,above budgeted Unrestricted Investment Earn 250,000 250,000 250,000 430,120 180,120 72.05% 172.05 one month behind,above budgeted Miscellaneous Revenues 37,272 37,272 37,272 10,715 (26,557) -71.25% 28.75 Differ from year to year,Tropic vista paid off Other Financing Sources(icl.loan) 10,020,000 10,805,000 10,805,000 1,947,673 (8,857,327) -81.97% 18.03 Loan proceeds,partial loan receipt Appropriate Fund Balance 2,075,949 2,075,949 0 0 Total Water Fund: 21,764,077 22,549,077 20,473,128 11,435,520 (9,037,608) -44.14% 50.71 Fund 402-Refuse&Recycling Charges for Services 718,573 718,573 718,573 715,317 (3,256) -0.45% 99.55 Historically,91%receiptedby the end ofFeb Unrestricted Investment Earn 7,500 7,500 7,500 11,824 4,324 57.65% 157.65 Rev recording one month behind,above budgeted Appropriate Fund Balance 16,920 16,920 0 0 Total Refuse&Recycling: 742,993 742,993 726,073 727,141 1,068 0.15% 97.87 Fund 403-Stormwater Utility G rants State 194,500 194,500 194,500 145,000 (49,500) -25.45% 74.55 Differ from year to year,timing of collection Grants&Contributions-Local 63,000 63,000 63,000 0 (63,000) -100.00% 0.00 Differ from year to year,timing of collection Charges for Services 570,600 570,600 570,600 569,722 (878) -0.15% 99.85 Historically,91%receiptedby the end ofFeb Unrestricted Investment Earn 8,500 8,500 8,500 14,342 5,842 68.73% 168.73 Rev recording one month behind,above budgeted Other Financing Sources 0 0 0 5,950 5,950 100.00% 100.00 Disposition of assets Miscellaneous Revenues 0 0 0 11,502 11,502 100.00% 100.00 Differ from year to year Total Stormwater Utility: 836,600 836,600 836,600 746,516 (90,084) -10.77% 89.23 Fund 501-Vehicle Replacement Intragovernmental Revenue 498,046 498,046 498,046 498,046 0 0.00% 100.00 Unrestricted Investment Earn 0 0 0 31,617 31,617 100.00% 100.00 Rev recording one month behind,new fund wasn't hung Other Financing Sources 0 0 0 9,000 9,000 100.00% 100.00 Disposition of assets Transfers In 1,049,790 1,049,790 1,049,790 1,049,790 0 0.00% 100.00 FY2025 transfers recorded infwi Total Vehicle Replacement 1,547,836 1,547,836 1,547,836 1,588,453 40,617 2.62% 102.62 Fund 605-Special Law Enforcement Forfeitures 126,009 126,009 126,009 212,241 86,232 68.43% 168.43 Differfrom year to year,timing of collection Unrestricted Investment Earn 5,000 5,000 5,000 9,744 4,744 94.88% 194.88 Rev recording one month behind,above budgeted Miscellaneous Revenues 0 0 0 145 145 100.00% 100.00 Differ from year to year Appropriate Fund Balance 0 15,000 0 Total Special Law Enforcement 131,009 146,009 131,009 222,131 91,122 69.55% 152.14 TOTAL REVENUES-ALL FUNDS 48,702,377 49,814,120 46,338,367 38,039,967 (8,298,400) -17.91% 76.36 NOTES are for differences grater than 10%and amounts over$1,000. Page 88 of 735 THE VILLAGE OF TEQUESTA A EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2021 FY 2021 100.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 9/30/2025 VARIANCE VARIANCE USED Fund 001-General Fund Council 101,091 101,091 101,091 91,266 9,825 9.72% 90.28(1),(2) Manager 381,662 381,662 381,662 372,364 9,298 2.44% 97.56(1),(2) Human Resources 501,502 501,502 501,502 459,483 42,019 8.38% 91.62(1),(2) Village Clerk 464,414 464,414 464,414 412,063 52,351 11.27% 88.73(1),(2) Finance 842,590 842,590 842,590 801,815 40,775 4.84% 95.16 Legal 246,500 246,500 246,500 129,850 116,650 47.32% 52.68(1),(2) Comprehensive Planning 409,622 409,622 409,622 350,493 59,129 14.43% 85.57(1),(2) General Government 770,667 770,667 770,667 666,093 104,574 13.57% 86.43(1),(2) IT 612,423 612,423 612,423 631,953 (19,530) -3.19% 103.19(3) Police Department 4,357,428 4,459,171 4,459,171 4,124,766 334,405 7.50% 92.50(1),(2) Code Compliance 138,325 138,325 138,325 91,416 46,909 33.91% 66.09(1),(2) Fire Control 5,012,483 5,440,534 5,440,534 5,141,367 299,167 5.50% 94.50(1),(2) Public Works 1,796,551 1,852,022 1,852,022 1,581,593 270,429 14.60% 85.40(1),(2) Leisure Services 1,284,680 1,284,680 1,284,680 1,267,795 16,885 1.31% 98.69(3) Debt Service 487,300 487,300 487,300 495,343 (8,043) -1.65% 101.65(3) Interfund Transfers 2,030,000 1,8D1,949 1,801,949 1,801,949 0 0.00% 100.00(3) Allocate to Fund Balance* 72,968 72,968 Total General Fund 19,510,206 19,867,420 19,867,420 18,419,610 1,447,810 7.29% 92.71 Fund 101-BUILDING FUND Building&Zoning 1,176,805 1,187,805 1,187,805 1,018,662 169,143 14.24% 85.76(1),(2) Interfund Transfers 75,000 75,000 75,000 75,000 0 0.00% 0.00 Total Building Fund 1,251,805 1,262,805 1,262,805 1,093,662 169,143 13.39% Fund 301-Capital Improvement Fund General 103,000 103,000 103,000 787 102,213 99.24% 0.76 (2),(3) Parks 931,768 931,768 931,768 0 931,768 100.00% 0.00 (2),(3) Tequesta Drive(Bridge) 100,000 100,000 100,000 40,435 59,565 59.57% 40.44 (2),(3) Allocate to Fund Balance* 81,583 81,583 0 Total Capital Improvement Fund: 1,216,351 1,216,351 1,216,351 41,222 1,175,129 96.61% 3.39 Fund 303-Capital Projects Fund Public Works 880,000 1,197,831 1,197,831 1,096,793 101,037 8.44% 91.56 (2),(3) Leisure Services 275,000 1,124,887 1,124,887 904,295 220,592 19.61% 0.00 (2),(3) Allocate to Fund Balance* 546,500 546,500 0.00 Total Capital Projects Fund: 1,701,500 2,869,217 2,869,217 2,001,088 868,129 30.26% 69.74 Fund 401-Water Fund Water-Administration 1,961,397 1,984,919 1,984,919 1,801,584 183,335 9.24% 90.76 Water- Production 2,408,397 2,408,397 2,408,397 2,337,533 70,864 2.94% 97.06 Water-Distribution 976,067 976,067 976,067 883,404 92,663 9.49% 90.51 Water-Customer Service 337,316 337,316 337,316 354,558 (17,242) -5.11% 105.11 Renewal&Replacement 4,243,000 4,548,802 4,548,802 835,544 3,713,258 81.63% 18.37 (2) Capital Improvement 11,120,000 13,177,108 13,177,108 728,675 12,448,434 94.47% 0.00(2) Debt Service 492,900 492,900 492,900 466,769 26,131 5.30% 94.70 Interfund Transfers 225,000 225,000 225,000 225,000 0 0.00% 100.00 Total Water Fund: 21,764,077 24,150,509 24,150,509 7,633,066 16,517,443 68.39% 31.61 Fund 402-Refuse&Recycling Refuse and Recycling 742,993 742,993 742,993 678,089 64,904 8.74% 91.26 Total Refuse&Recycling: 742,993 742,993 742,993 678,089 64,904 8.74% 91.26 Fund 403-Stormwater Utility Storm Water Utilities 283,289 288,188 288,188 254,211 33,977 11.79% 88.21 Renewal&Replacement 430,152 430,152 430,152 115,371 314,781 73.18% 26.82 (2),(3) Allocate to Fund Balance* 123,159 123,159 0 0 Total Stormwater Utility: 836,600 841,499 841,499 369,582 471,917 56.08% 43.92 Fund 501-Vehicle Replacement General Government 350,000 350,000 350,000 313,718 36,282 10.37% 89.63 TPD cars purchase Building 45,000 45,000 45,000 0 45,000 100.00% 0.00 Renewal&Replacement 172,500 172,500 172,500 0 172,500 100.00% 0.00 Other Nonoperating 980,336 98D,336 980,336 0 980,336 1DD.00% 0.00 Total Vehicle Replacement 1,547,836 1,547,836 1,547,836 313,718 1,234,118 79.73% 20.27 Fund 605-Special Law Enforcement Police 131,009 146,009 146,009 127,385 18,624 12.76% 100.Do (2) Total Special Law Enforcement 131,009 146,009 146,009 127,385 18,624 12.76% 100.Do TOTAL EXPENDITURES-ALLFUNDS 48,702,377 52,644,639 52,644,639 30,677,423 21,967,216 41.73% 58.27 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 9/25/25 for the period ended 9/20/25. Due to timing of payroll dates 10 days of personnel expenditures not reflected in September 2025. (2)Not all operating expenditures/expenses recorded for the services of September 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 89 of 735