HomeMy WebLinkAboutDocumentation_Regular_Tab 09_11/13/2025 Agenda Item #9.
Regular Council
A-1
STAFF MEMO
Meeting: Regular Council - Nov 13 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 — First FY 2026 distribution is scheduled for the middle of November 2025.
Historically, 91% of ad valorem tax distribution is receipted by the end of February.
3. Sales/use taxes (5%), which include local infrastructure surtax, insurance premium, utility,
communication service and local business tax, are one/two months behind collection/reported
period, except for the Local Business Tax due October 1 st and collected at 87%.
4. Intergovernmental revenues (2%) which include municipal revenue sharing, half-cent sales
tax, and local gas tax are one month behind the collection/reported period. Revenues for FY
2026 has not received at 10/31/2025, except for the municipal revenue sharing collected at
8%.
5. Revenues (Budgetary comparison) recorded in the General fund represents 2% of budgeted
due to the distribution nature of Ad valorem taxes (first FY 2026 distribution — November 2025)
and State Revenues collection one/two month behind collected period.
6. Overall Expenditures (Budgetary comparison) in the General Fund represent 8% of
budgeted. Not all the expenditures recorded for the services provided up to 10/31/25 and
personnel expenditures recorded as paid not when accrued.
7. Revenues (Prior year comparison) all funds increased by $221 thousand(29%) mainly due
to increased permit (384%) fees for ongoing projects and investment earning revenue
recording being one month behind.
8. Expenditures (Prior year comparison) all funds — aligned with the prior year expenditures.
Page 118 of 603
Agenda Item #9.
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completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-
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BUDGET INFORMATION:
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 SELECTIONN/A
&TTACHMENTS:
Oct 2025 v2
2Copy of October 2025 Managers Report.ADA- 11.4.25
October 2025 Grant Budget Worksheet.ADA
Page 119 of 603
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DB: Tequesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 664,526.13
Investments 7,790,983.48
Accounts Receivable 948,233.96
Due from Other Funds 0.00
Accrued Income Receivable 2,918.35
Inventories 60,011.96
Prepaids 139,198.48
Other Assets - Current 0.00
Other Fixed Assets 0.00
Total Assets 9,605,872.36
*** Liabilities ***
Accounts Payable (13,265.86)
Accrued liabilities (16,931.31)
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 1,534.10
Deferred Revenue 1,015,864.82
Other Current Liabilities 0.00
Customer Deposits 0.00
Noncurrent liabilities 0.00
Total Liabilities 987,201.75
*** 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 - 24-25 8,803,055.29
Net of Revenues VS Expenditures - 24-25 111105,498.75
*24-25 End FB/25-26 Beg FB 9,908,554.04
Net of Revenues VS Expenditures - Current Year (1,289,883.43)
Ending Fund Balance 8,618,670.61
Total Liabilities And Fund Balance 9,605,872.36
* Year Not Closed
Page 120 of 603
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Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 129,686.06
Investments l f 038 r 842.69
Accounts Receivable 40.73
Inventories 628.70
Prepaids 3,115.89
Total Assets lJ 72,314.07
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities (120.00)
Due to Other Governments 6,020.53
Total Liabilities 5,900.53
*** 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 - 24-25 745,525.28
Net of Revenues VS Expenditures - 24-25 355,486.74
*24-25 End FB/25-26 Beg FB 1,101,012.02
Net of Revenues VS Expenditures - Current Year 65,401.52
Ending Fund Balance 1,166,413.54
Total Liabilities And Fund Balance 1,172,314.07
* Year Not Closed
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Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 790,510.14
Investments 886,520.41
Accounts Receivable (191,387.36)
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 1,657,643.19
*** 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 - 24-25 831,525.20
Net of Revenues VS Expenditures - 24-25 826,304.96
*24-25 End FB/25-26 Beg FB 1,657,830.16
Net of Revenues VS Expenditures - Current Year (186.97)
Ending Fund Balance 1,657,643.19
Total Liabilities And Fund Balance 1,657,643.19
* Year Not Closed
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Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 61,386.60
Investments 405,858.94
Accounts Receivable 0.00
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 467,245.54
*** 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 - 24-25 1,388,526.77
Net of Revenues VS Expenditures - 24-25 (912,577.03)
*24-25 End FB/25-26 Beg FB 475,949.74
Net of Revenues VS Expenditures - Current Year (8,704.20)
Ending Fund Balance 467,245.54
Total Liabilities And Fund Balance 467,245.54
* Year Not Closed
Page 123 of 603
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DB: Tequesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets 0.00
Cash and Cash Equivalents 1,894,964.34
Investments 12,765,349.62
Accounts Receivable 620r658.24
Special Assess -Current 0.00
Special Assess - noncurrent 0.00
Due from Other Funds 0.00
Accrued Income Receivable 0.00
Inventories 410,846.01
Prepaids 40r348.67
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 320F873.30
Construction in Progress 2,856,905.43
Intangible Assets 0.00
Other Fixed Assets 0.00
Deferred Outflows 567,679.16
FIXED ASSETS 0.00
Total Assets 33,296,304.24
*** Liabilities ***
Accounts Payable 37,481.74
Accrued liabilities 10,795.43
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 303.98
Deferred Revenue 0.00
Current Portion of Debt 508,747.80
Other Current Liabilities 0.00
Customer Deposits 46,150.00
Noncurrent liabilities 2,468,308.24
Other Long Term Liabilities 496,112.39
Def Inflows of Resources 199,466.00
Total Liabilities 3,767,365.58
*** 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 - 24-25 27,571,746.14
Net of Revenues VS Expenditures - 24-25 2,051,745.69
*24-25 End FB/25-26 Beg FB 29,623,491.83
Net of Revenues VS Expenditures - Current Year (94,553.17)
Ending Fund Balance 29,528,938.66
Total Liabilities And Fund Balance 33,296,304.24
* Year Not Closed
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Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 24,853.07
Investments 4,822.53
Accounts Receivable (4,579.22)
Other Assets - Current 0.00
Total Assets 25,096.38
*** 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 - 24-25 37,098.03
Net of Revenues VS Expenditures - 24-25 (12,001.65)
*24-25 End FB/25-26 Beg FB 25,096.38
Net of Revenues VS Expenditures - Current Year 0.00
Ending Fund Balance 25,096.38
Total Liabilities And Fund Balance 25,096.38
* Year Not Closed
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Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 116,474.57
Investments 214,611.49
Accounts Receivable (3,187.75)
Due from Other Funds 0.00
Inventories 1,540.37
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 44,533.00
Total Assets 2,843,283.74
*** 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 41,623.14
Def Inflows of Resources 11,965.00
Total Liabilities 53,588.14
*** 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 - 24-25 2,491,742.93
Net of Revenues VS Expenditures - 24-25 320F139.00
*24-25 End FB/25-26 Beg FB 2,811,881.93
Net of Revenues VS Expenditures - Current Year (22,186.33)
Ending Fund Balance 2,789,695.60
Total Liabilities And Fund Balance 2,843,283.74
* Year Not Closed
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Fund 501 VEHICLE REPLACEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 216,324.90
Investments 934,695.81
Machinery & Equipment 0.00
Total Assets 1,151,020.71
*** 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 - 24-25 0.00
Net of Revenues VS Expenditures - 24-25 1,193,744.21
*24-25 End FB/25-26 Beg FB 1,193,744.21
Net of Revenues VS Expenditures - Current Year (42,723.50)
Ending Fund Balance 1,151,020.71
Total Liabilities And Fund Balance 1,151,020.71
* Year Not Closed
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Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 208,548.80
Investments 138,167.61
Accounts Receivable 0.00
Inventories 0.00
Prepaids 0.00
Total Assets 346,716.41
*** 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 - 24-25 257,578.88
Net of Revenues VS Expenditures - 24-25 83,813.64
*24-25 End FB/25-26 Beg FB 341,392.52
Net of Revenues VS Expenditures - Current Year 5,323.89
Ending Fund Balance 346,716.41
Total Liabilities And Fund Balance 346,716.41
* Year Not Closed
Page 128 of 603
Agenda Item #9.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
10/31/2025
Cash and cash
equivalents Investments Total
General Fund#001 $ 6641526 $ 71790,983 $ 814551510
Building Fund#101 1291686 1103 81843 11168,529
Capital Improvement Fund#301 790,510 886,520 11677M31
Capital Projects Fund#303 611387 4051859 4671246
Water Utility#401 118941964 1217651350 1416601314
Refuse&Recycling#402 241853 4,823 295676
Stormwater#403 1161475 214,611 3315086
Vehicle Replacement#501 2161325 93406 111511021
Special Law Enforcement#605 2081549 1381168 3461716
Total Cash and Investments $ 411079275 $ 2491799853 $ 289287J27
*Interfund transfer pending
Page 129 of 603
VILLAGE OF TEQUESTA
Agenda Item #9. REVENUE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 10/31/2024 10/31/2025 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001-GENERAL FUND
Sales&Use Taxes 76,457 75,175 (1,282) -1.68%
Licenses&Permits 1,930 930 (1,000) -51.81% Rental and misc permits
Grants-State 0 49,997 49,997 100.00% Differs from year to year
Intergovernmental Revenue 19,809 19,784 (25) -0.13%
Chgs for Services-Gen Gov 13,080 976 (12,105) -92.54% Land development fees based on the projects
Indirect Costs 75,873 89,017 13,144 17.32% FY 2026 increase
Rents&Royalties 2,198 2,058 (140) -6.35%
Contributions&Donations 2,850 0 (2,850) -100.00% Differs from year to year
Miscellaneous Revenues 45 1,107 1,062 2360.80%Opiod receipts-legal settlement
Chgs for Services-Public Safety 106,327 104,249 (2,078) -1.95%
Fines&Forfeitures 21205 0 (2,205) -100.00%Code enforcement fines&fees
Charges for Services-Recreation 15,077 16,249 1,172 7.77%
Unrestricted Investment Earning (33,754) 0 33,754 -100.00% FY2026 one month behind
Other Financing Sources 35,000 0 (35,000) -100.00% Disposition of assets,differs from year to year
Total General Fund 317,097 359,967 42,870 13.52%
Fund 101-BUILDING FUND
Licenses&Permits 36,434 176,514 140,079 384.47%Varies year to year based upon activity/projects
Unrestricted Investment Earning 2,695 0 (2,695) -100.00% FY2026 one month behind
Total Building Fund 39,130 176,514 137,384 351.10%
Fund 301-Capital Improvement Fund
Sales&Use Taxes (160) (187) (27) 16.70%
Unrestricted Investment Earning 2,775 0 (2,775) -100.00% FY2026 one month behind
Total Capital Improvement Fund 2,615 (187) (2,802) -107.15%
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 5,659 0 (5,659) -100.00% FY2026 one month behind
Total Capital Projects Fund: 5,659 0 (5,659) -100.00%
Fund 401-Water Fund
Miscellaneous Revenues 0 346 346 100.00% Differs from year to year
Unrestricted Investment Earning (21,459) 0 21,459 -100.00% FY2026 one month behind
Other Financing Sources 5,846 10,668 4,822 82.47%Capital connect charges
Charges for Services 363,892 376,209 12,317 3.38%
Total Water Fund: 348,280 387,223 38,943 11.18%
Fund 402-Refuse&Recycling
Unrestricted Investment Earning 196 0 (196) -100.00% FY2026 one month behind
Total Refuse&Recycling: 196 0 (196) -100.00%
Fund 403-Stormwater Utility
Unrestricted Investment Earning 239 0 (239) -100.00% FY2026 one month behind
Charges for Services 182 0 (182) -100.00% Non Ad Valorem charges increase
Total Stormwater Utility: 421 0 (421) -100.00%
Fund 501-Vehicle Replacement
Intragovernmental Revenue 41,504 44,731 3,227 7.77%
Total Vehicle Replacement 41,504 44,731 3,227 100.00%
Fund 605-Special Law Enforcement
Other Financing Sources 0 9,350 9,350 100.00% Differ from year to year
Unrestricted Investment Earning 863 0 (863) -100.00% FY2026 one month behind
Total Special Law Enforcement 863 9,350 8,487 983.43%
TOTAL REVENUES-ALL FUNDS 755,764 977,597 221,833 29.35%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 130 of 603
VILLAGE OF TEQUESTA
Agenda Item #9. EXPENDITURE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE %
DESCRIPTION 10/31/2024 10/31/2025 VARIANCE VARIANCE NOTES
EXPENDITURES
Fund 001-GENERAL FUND
Council 10,724 71440 (3,284) -30.62% Council expenses(seat 1)
Manager 25,497 25,608 112 0.44%
Human Resources 51,540 46,339 (5,201) -10.09% Emplee recognition,training&development
Village Clerk 47,274 421160 (5,114) -10.82% Codiification svcs&legal advertising
Finance 60,952 95,195 341244 56.18% Computer maint&supply
Legal 265 0 (265) -100.00% Differs from year to year based upon service needs
Comprehensive Planning 20,028 24,557 4,529 22.62% Life/healt ins
General Government 71,122 68,605 (2,517) -3.54%
IT 143,202 78,447 (64,755) -45.22% Computer maint&supply
Police Department 322,514 336,105 13,592 4.21% Reg&O/T disaster pay,pension contrib,comp.absenses,ins
Code Compliance 6,926 9,876 2,950 42.60% Life/healt ins
Fire Control 367,955 352,896 (15,059) -4.09%
Public Works 107,566 86,609 (20,957) -19.48%Timing in invoices recording
Leisure Services 115,950 1021231 (13,719) -11.83%Timing in invoices recording
Debt Service 372,083 3721499 416 0.11%
Total General Fund 11723,596 1,648,569 (75,027) -4.35%
Fund 101-BUILDING FUND
Building Department 80,665 1111112 30,448 37.75% Contractual svcs
Total Building Fund 80,665 1111112 30,448 37.75%
Fund 301-Capital Improvement Fund
General 0 0 0 100.00%
Total Capital Improvement Fund: 0 0 0 #DIV/0!
Fund 303-Capital Projects Fund
Parks 15,368 8,704 (6,663) -43.36% Capital projects varies year to year
Total Capital Projects Fund: 15,368 8,704 (6,663) -43.36%
Fund 401-Water Fund
Water-Administration 240,000 194,142 (45,859) -19.11%
Water- Production 111,552 111,346 (205) -0.18%
Water-Distribution 811,180 81,992 812 1.00%
Water-Customer Service 18,921 28,415 9,494 50.18% Life/healt ins
Renewal&Replacement 0 30,221 30,221 100.00%Timing in invoices recording
Debt Service 34,492 35,661 1,169 3.39%
Total Water Fund: 486,145 481,776 (4,369) -0.90%
Fund 402-Refuse&Recycling
Refuse and Recycling 0 0 0 #DIV/0!
Total Refuse&Recycling: 0 0 0 #DIV/0!
Fund 403-Stormwater Utility
Storm Water Utilities 21,376 22,186 811 3.79%
Renewal&Replacement 50 0 (50) -100.00% Differs from year to year based upon projects
Total Stormwater Utility: 21,426 22,186 761 3.55%
Fund 501-Vehicle Replacement
General Government 11320 0 (1,320) -100.00% Vehicle's purchases
Water 0 871454 87,454 100.00% Vehicle's purchases
Total Vehicle Replacement 11320 871454 86,134 100.00%
Fund 605-Special Law Enforcement
Police 8,199 41026 (4,173) -50.90%
Total Special Law Enforcement: 8,199 41026 (4,173) -50.90%
TOTAL EXPENDITURES-ALL FUNDS 2336,718 2/363/828 27,110 1.16%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 131 of 603
THE VILLAGE OF TEQUESTA
ANaenda Item #9. REVENUE REPORT-CASH BASIS,UNAUDITED
wwr FY 2026 FY 2026 8.33%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET I BUDGET BUDGET 10/31/2025 VARIANCE VARIANCE USED NOTES
Fund 001-GENERAL FUND
General Property Taxes 13,628,196 13,628,196 1,135,683 0 (1,135,683) -100.00% 0.00 Historically,91%receipted by the end of Feb
Sales&Use Taxes 1,592,845 1,592,845 132,737 75,175 (57,562) -43.37% 4.72
Franchise fees-gross receipt 608,264 608,264 50,689 0 (50,689) -100.00% 0.00 one month behind
Licenses&Permits 8,591 8,591 716 930 214 29.90% 10.83 special events,vacational rental permits
Indirect Costs 11,068,207 1,068,207 89,017 89,017 0 0.00% 8.33
Grants Federal 3,000 3,000 250 0 (250) -100.00% 0.00 Differ from year to year,hurricane grant received
Grants-State 1,300 1,300 108 49,997 49,888 46050.88% 3,845.91 Police drone grant received
Intergovernmental Revenue 11,108,351 1,108,351 92,363 19,784 (72,579) -78.58% 1.78 Revs one month behind
Chgs for Services-Gen Gov 345,917 345,917 28,826 976 (27,851) -96.62% 0.28 Land dev fees based on projects
Chgs for Services-Public Safety 1,359,313 1,359,313 113,276 104,249 (9,028) -7.97% 7.67
Charges for Services-Recr. 197,000 197,000 16,417 16,249 (168) -1.02% 8.25 Teq fest fees,rec programs,other rec fees increase
Fines&Forfeitures 11,975 11,975 998 0 (998) -100.00% 0.00 Code enf fines&fees
Unrestricted Investment Earning 287,017 287,017 23,918 0 (23,918) -100.00% 0.00 One month behind
Rents&Royalties 164,538 164,538 13,712 2,058 (11,654) -84.99% 1.25 Timing in revenue recording
Impact Fees 2,000 2,000 167 425 259 155.19% 21.27 Differ from yr to yr depending on projects/permits
Contributions&Donations 1,500 1,500 125 0 (125) -100.00% 0.00 Differ from year to year,bricks engravings
Miscellaneous Revenues 13,526 13,526 1,127 1,107 (20) -1.76% 8.19 Differ from year to year,ins claims,legal settlements
Other Financing Sources 1,000 1,000 83 0 (83) -100.00% 0.00 Assets disposition,differs from year to year
Appropriate Fund Balance 114,791 114,791 0
Total General Fund 20,517,331 20,517,331 1,700,212 359,967 (1,340,245) -78.83% 1.75
Fund 101-BUILDING FUND
Licenses&Permits 698,000 698,000 58,167 176,514 118,347 203.46% 25.29 Varies year to year based upon activity/projects
Unrestricted Investment Earning 25,000 25,000 2,083 0 (2,083) -100.00% 0.00 one month behind
Appropriate Fund Balance 631,906 631,906 0 0
Total Building Fund 1,354,906 1,354,906 60,250 176,514 116,264 192.97% 13.03
Fund 301-Capital Improvement Fund
Sales&Use Taxes 424,000 424,000 35,333 (187) (35,520) -100.53% (0.04)state revs two month behind
Unrestricted Investment Earn 25,000 25,000 2,083 0 (2,083) -100.00% 0.00 One month behind
Appropriate Fund Balance 540,544 540,544 0
Total Capital Improvement Fund: 989,544 989,544 37,417 (187) (37,604) -100.50% (0.02)
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 15,000 15,000 1,250 0 (1,250) -100.00% 0.00 One month behind
Transfers In 1,277,500 1,277,500 106,458 0 (106,458) -100.00% 0.00 Transfer pending recording
Total Capital Projects Fund: 1,292,500 1,292,500 107,708 0 (107,708) -100.00% 0.00
Fund 401-Water Fund
Charges for Services 9,675,063 9,675,063 806,255 376,209 (430,046) -53.34% 3.89 Rev recording one month behind
Unrestricted Investment Earn 250,000 250,000 20,833 0 (20,833) -100.00% 0.00 One month behind
Miscellaneous Revenues 4,000 4,000 333 346 12 3.74% 8.65 Differ from year to year
Other Financing Sources(icl.loan) 10,062,500 10,062,500 838,542 10,668 (827,874) -98.73% 0.11 Loan proceeds
Appropriate Fund Balance 3,586,907 3,586,907 0 0
Total Water Fund: 23,578,470 23,578,470 1,665,964 387,223 (1,278,740) -76.76% 1.64
Fund 402-Refuse&Recycling
Charges for Services 782,518 782,518 65,210 0 (65,210) -100.00% 0.00 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 7,500 7,500 625 0 (625) -100.00% 0.00 One month behind
Total Refuse&Recycling: 790,018 790,018 65,835 0 (65,835) -100.00% 0.00
Fund 403-Stormwater Utility
Charges for Services 589,169 589,169 49,097 0 (49,097) -100.00% 0.00 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 10,000 10,000 833 0 (833) -100.00% 0.00 one month behind
Transfers In 135,000 135,000 11,250 0 (11,250) -100.00% 0.00 Differ from year to year
Total Stormwater Utility: 734,169 734,169 61,181 0 (61,181) -100.00% 0.00
Fund 501-Vehicle Replacement
Intragovernmental Revenue 528,741 528,741 44,062 44,731 669 1.52% 8.46
Unrestricted Investment Earn 15,000 15,000 1,250 0 (1,250) -100.00% 100.00 One month behind
Total Vehicle Replacement 1,048,111 1,048,111 45,312 44,731 (581) -1.28% 4.27
Fund 605-Special Law Enforcement
Forfeitures 126,009 126,009 10,501 0 (10,501) -100.00% 0.00
Unrestricted Investment Earn 5,000 5,000 417 0 (417) -100.00% 0.00 Rev recording one month behind
Miscellaneous Revenues 0 0 0 9,350 9,350 100.00% 100.00 Assets disposition,differs from year to year
Appropriate Fund Balance 9,129 9,129 0
Total Special Law Enforcement 140,138 140,138 10,917 9,350 (1,567) -14.36% 6.67
TOTAL REVENUES-ALL FUNDS 50,445,187 50,445,187 3,754,795 977,597 (2,777,198) -73.96% 1.94
NOTES are for differences grater than 10%and amounts over$1,000.
Page 132 of 603
THE VILLAGE OF TEQUESTA
Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED
FY 2026 FY 2026 8.33
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 10/31/2025 VARIANCE VARIANCE USED
Fund 001-General Fund
Council 72,156 72,156 6,013 7,440 (1,427) -23.74% 10.31(1),(z)
Manager 401,858 401,858 33,488 25,608 7,880 23.53% 6.37(1),(2)
Human Resources 511,449 511,449 42,621 46,339 (3,718) -8.72% 9.06(1),(2)
Village Clerk 491,461 491,461 40,955 42,160 (1,205) -2.94% 8.58(1),(2)
Finance 889,068 889,068 74,089 95,195 (21,106) -28.49% 10.71
Legal 246,000 246,000 20,500 0 20,500 100.00% 0.00(1),(2)
Comprehensive Planning 411,736 411,736 34,311 24,557 9,754 28.43% 5.96
General Government 725,894 7251894 60,491 681605 (8,114) -13.41% 9.45
IT 750,210 750,210 62,518 78,447 (15,929) -25.48% 10.46(3)
Police Department 4,977,801 4,977,801 414,817 336,105 78,712 18.98% 6.75
Code Compliance 138,481 138,481 11,540 9,876 1,664 14.42% 7.13
Fire Control 5,634,706 5,634,706 469,559 352,896 116,663 24.85% 6.26
Public Works 2,021,042 2,021,042 168,420 86,609 81,811 48.58% 4.29
Leisure Services 1,493,743 1,493,743 124,479 102,231 22,247 17.87% 6.84(3)
Debt Service 474,226 474,226 39,519 372,499 (332,980) -842.59% 78.55(3)
Interfund Transfers 1,277,500 1,277,500 106,458 0 106,458 100.00% 0.00(3)
Total General Fund 20,517,331 20,517,331 1,709,778 1,648,569 61,209 3.58% 8.04
Fund 101-BUILDING FUND
Building&Zoning 1,354,906 1,354,906 112,909 111,112 1,797 1.59% 8.20
Total Building Fund 1,354,906 1,354,906 112,909 111,112 1,797 1.59%
Fund 301-Capital Improvement Fund
Tequesta Drive(Bridge) 854,544 854,544 71,212 0 71,212 100.00% 0.00 (2),(3)
Interfund Transfers 135,000 135,000 11,250 0 11,250 100.00% 0.00 (2),(3)
Total Capital Improvement Fund: 989,544 989,544 82,462 0 82,462 100.00% 0.00
Fund 303-Capital Projects Fund
Public Works 880,000 880,000 73,333 0 73,333 100.00% 0.00 (2),(3)
Leisure Services 250,000 250,000 20,833 8,704 12,129 58.22% 0.00 (2),(3)
Misc projects 147,500 147,500 12,292 0 12,292 100.00% 0.00 (2),(3)
Allocate to Fund Balance* 15,000 15,000 0.00
Total Capital Projects Fund: 1,292,500 1,292,500 107,708 8,704 99,004 91.92% 0.67
Fund 401-Water Fund
Water-Administration 2,279,278 2,279,278 189,940 194,142 (4,202) -2.21% 8.52
Water- Production 2,823,806 2,823,806 235,317 111,346 123,971 52.68% 3.94
Water-Distribution 1,047,612 1,047,612 87,301 81,992 5,309 6.08% 7.83
Water-Customer Service 350,259 350,259 29,188 28,415 773 2.65% 8.11
Renewal&Replacement 3,359,500 3,359,500 279,958 30,221 249,738 89.21% 0.90 (z)
Capital Improvement 13,225,000 13,225,000 1,102,083 0 1,102,083 100.00% 0.00(z)
Debt Service 493,015 493,015 41,085 35,661 5,424 13.20% 7.23
Total Water Fund: 23,578,470 23,578,470 1,964,873 481,776 1,483,096 75.48% 2.04
Fund 402-Refuse&Recycling
Refuse and Recycling 776,859 776,859 64,738 0 64,738 100.00% 0.00
Allocate to Fund Balance* 13,159 13,159 1,097 0 1,097 100.00% 0.00
Total Refuse&Recycling: 790,018 790,018 65,835 0 65,835 100.00% 0.00
Fund 403-Stormwater Utility
Storm Water Utilities 363,1530 363,153 30,263 22,186 8,076 26.69% 6.11
Renewal&Replacement 200,000 200,000 16,667 0 16,667 100.00% 0.00 (2),(3)
Other/Reserves/Contingency 171,016 171,016 14,251 0 14,251 100.00% 0.00 (2),(3)
Total Stormwater Utility: 734,169 734,169 61,181 22,186 38,994 63.74% 3.02
Fund 501-Vehicle Replacement
General Government 894,821 894,821 74,568 0 74,568 100.00% 0.00 TPD cars purchase
Building 50,000 50,000 4,167 0 4,167 100.00% 0.00
Water 103,290 103,290 8,608 87,454 (78,847) -916.02% 84.67
Total Vehicle Replacement 1,048,111 1,048,111 87,343 87,454 (111) -0.13% 8.34
Fund 605-Special Law Enforcement
Police 140,138 140,138 11,678 4,026 7,652 65.52% 100.00 (2)
Total Special Law Enforcement 140,138 140,138 11,678 4,026 7,652 65.52% 100.00
TOTAL EXPENDITURES-ALL FUNDS 50,445,187 50,445,187 4,203,766 2,363,828 1,839,938 43.77% 4.69
Notes:
*Not included in Target Budget calculation
(1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 10/23/25 for the period ended 10/18/25.
Due to timing of payroll dates 13 days of personnel expenditures not reflected in October 2025.
(2)Not all operating expenditures/expenses recorded for the services of October 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 133 of 603
Agenda Item #9.
October 2025 Department Reports Current Month 2025/2026 2024/2025 2023/2024
Building Department Current Month 2024/2025 2023/2024
Total Master Permits and subpermits Issued 121 96 965 1516
New Residential Construction Permits 1 0 7 12
Residential Remodel and additions Permits 33 13 134 79
Commercial Remodel and additions Permits 13 2 25 16
Residential Plan Reviews 104 18 878 1379
Commercial Plan Reviews 17 78 87 137
Total Inspections 389 455 2586 4698
BTR Inspections 5 2 16 18
Trade Inspections 145 110 951 1300
Vacation Rentals Inspections 2 4 6 24
Certificates of Compliance 140 140 709 234
Certificates of Ocupancy 0 2 4
Record Requests 24 16 159 260
Permit/Code Information Requests 67 47 317 417
Meetings/Training 6 2 24 19
BCAIB-BOAF-BOATC/DBPR Meetings 4 4 20 16
LPA o 0 3 3
Code Enforcement Current Month 2025/2026 2024/2025 2023/2024
Code Enforcement Inspections 57 33 277 253
Notices of Violation Issued 5 4 39 69
Code Cases Opened 39 22 155 176
- By code officer 33 21 154 54
- Reactive 6 1 11 12
Code Cases Closed 40 35 141 99
Code Cases Cleared Within 30 Days 19 6 88 71
Code Cases Scheduled for Hearing 3 4 20 12
Magistrate Meeting 0 0 6 6
Meeting With Residents Regarding Violations 38 65 515 340
Community Development Current Month 2025/2026 2024/2025 2023/2024
Land Development Applications 3 26 28
Ongoing Projects 8 122 125
Development Order Time Extensions 0 0 1
Public Records Requests 4 50 40
Major Meetings and Conference Calls 8 142 109
Residents/Business Owners 10 147 101
DRC Meeting 1 3 4
Permits (New Single Family and Commercial) 2 27 24
Phone Calls/Emails/Walk-Ins 100 1085 1235
YTD YTD TOt8I5
Fire Current Month 2025/2026 2024/2025 2023/2024
Unit Response Data
Fire 19 19 141 38
EMS 74 74 11121 262
Special Operations 2 2 19 5
Other 1 1 631 21
Page 134 of 603
Agenda Item #9.
Mutual Aid Given - Palm Beach County and Martin County Fire F 8 8 187 42
Rescue 7 7 143 31
COV I D 0 0 0 0
Inspection Data
New Construction 11 11 45 8
Annual Fire 35 35 391 100
New Business/New Occupation/Home Business 0 0 28 7
Re-Inspections 23 23 191 69
Food Truck/Tents 0 0 13 5
Public Relations Events Data
Community Function Hours 88 88 537 255
Training 707 707 91590 2,589
Overtime As of 10/31/2025 Actual Budget
Overtime Budget $ 156,258.00 3.70% 106.45% 100%/30.85%
YTD
Human Resources& Risk Management Current Month 2025/2026 2024/25
Open Positions 0 0 19
Applications Received 38 38 746
Onboardings-Hires 1 1 17
Offboardings-Terms 2 2 16
Payroll Authorizations & Evaluations 9 9 266
F M LA Requests 0 0 19
Work Comp Claims/FF Cancer Claims 1 1 18
Labor Relations(Grievances/Arbitrations/Negotiations etc) 2 2 37
Records Requests 2 2 19
HR Information System Adjustments 926 926 101220
Safety Meetings and Assessments 0 0 6
Auto, Property, Liability Claims 1 1 14
IT Current Month 2025/2026 2024/2025 2023/2024
Helpdesk Tickets 128 128 1065 1460
Projects
Station 11
SCADA Controller Replacement
Parks and Recreation Current Month 2025/2026 2024/2025 2023/2024
Recreation Programs
All Programs 368 368 4005
Summer Camp 0 0 1000 1200
Kids Night Out At The Rec 0 0 37 13
Gymnastics 1 2371 237 2844 3167
Facility/Field Rentals for Tequesta Park/Constitution Park/Recreation Center Rentals
Constitution Park Pavilion Rentals 28 28 245 76
Recreation Center Facility Rentals (Include JTAA, HOA, Good Sheppa 15 15 65
Field Reservations (#of times not estimated attendance) 41 41 200
Special Events
Food Truck 0 800 800
Tequesta Roots Festival 0 1200 1500
Page 135 of 603
Agenda Item #9.
Holiday In The Park 0 1200 1200
Santa Ride 0 700 700
Letters to Santa 0 40 40
Bridge The Gap 0 0 0
Movie In The Park 0 0 0
Pickleball Tournment 0 0 0
Run 4 The Pies 0 0 1800
Freedom Run 0 0 0
Bunny Hop 0 500 500
Earth Day Celebration 0 0 0
Police Current month 2025/2026 2024/2025 2023/2024
Communication Division
Officer Initiated Calls 21721 21721 211160 10,486
Calls for Service 186 186 21#460 2,647
Fire Rescue 16 16 248 282
Patrol Division
Reports Filed 21 21 277 346
Arrest 1 1 42 40
Crashes Investigated 8 8 122 122
Traffic Stops 117 117 11244 11789
Citations 21 21 470 588
Warnings 87 87 808 751
Administration
Public Records Request 54 54 516 547
Overtime Actual Budget Goal/Actual% Goal/Actual%
Operations $ 152,628.00 4.9%/3.5% 100%/85.7%
YTD Totals
Public Works Current month 2025/2026 2024/2025 2023/2024
Equipment Maintenance 4 4 53 119
Sidewalk Repairs and or Grinding 2 2 38 58
Street Signs Replaced 7 7 64 90
Road Repairs 2 2 25 29
Indoor/Outdoor lights Repaired 4 4 55 119
Street Light Outages 3 3 19 137
Work Orders 344 344 2785 5142
Standby Generator Maintenance 12 12 121 190
Fleet Maintenance-Vehicles Serviced 3 3 29 115
Surplus-Junked or Sold lems 8 8 18 69
Engineering Services 3 3 18 45
Resident Calls 13 13 91 258
Projects 10 10 147 212
Totals
Village Clerk's Office October 2025/2026 2024/2025 2023-2024
Agendas Compiled and Distributed 1 1 34 40
Minutes Completed (includes council, committees, spec meetings) 1 1 31 40
Council, Committee, and Special Meeting Hours 2 2 53 64
Orders Processed 01 01 191 21
Page 136 of 603
Agenda Item #9.
Resolutions Processed 0 0 28 25
Ordinances Processed 0 0 11 12
Agreements Processed 14 14 107 97
Public Records Processed 50 50 377 371
Agenda/Minute Portal (iCompass)Total Monthly Visits 2476 2476 30551 25371
Agenda/Minute Portal (iCompass) Unique Monthly Visits 2016 2016 22469 18733
Public Information Officer
Social Media Post(Number of Post to all social) 58 58 498
Content Interaction (Likes, shares, comments, etc) 3037 3037 14886 410
Reach 101805 101805
Facebook Messenger Responses (this does not include post respor 8 8 67 61
Website: VOTBot(Artificial Intelligence Quesitons Answered) 75 75 1016 1029
Press Releases *1 *1 3 4
CodeRed Messages Launched 3 3 48 59
Tequesta News Messages (Friday Newsletter) 3 3 44 42
Departmental/Other Project Videos/Reels 3 3 19 3
Smoke Signals 0 0 4 4
Elections
Election: Campaign Treasurer Reports/Candidate Documentation/O 1 1 5 3
Election: Review Candidate Handbook 3 3 4 3
Election: Process filing/qualifying paperwork 0 0 4 2
Clerk& Public Information Officer Events&Meetings: ELECTIONS: Held three candidate reviews, communicated with residents
interested. RESIDENT ACADEMY: Marketed, communicated with interested residents, updated program binder. SOCIAL MEDIA:
Election, Resident Academy, Pie it Forward, Pumpkin People's Choice, Council Candidates, Shred It/Coffee with a Cop,Village Vibes
newsletter contest, Chamber Breakfast, Operation Supplies for Heroes, Florida City Government Week, Remembrance Park Survey,
ASSISTANCE: Provided assistance to departments for CivicPlus(website), iCompass (agenda software) and JustFOIA(public records
software) and video production. MEETINGS/TRAINING: Attended Google Al webinar with GSMCon, PIO quarterly meeting with
dept Liaisons, Still working on creating the records management video tranining,working on videos to create internal and external
how to process videos PARTNERSHIPS: Pie it Forward - Meals on Wheels. 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: *PFAS Statement prepared (not a press
release); 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, code inserts, 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
Current Month 2025/26 YTD 2024/25 YTD
Utilities Department-Water Distribution (FY24)
Water Main Breaks(*-FY21&FY22 service line breaks combined w/water I 1 1
Service Line Breaks(*-FY21&FY22 service line breaks combined w/water 11 2 2
Line Maintenance 100 100
Meter Reader Related Work Orders 0 0
Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls, Pond Mowin 16 16
Page 137 of 603
Agenda Item #9.
Employee Call Back 8 8
Meter Set/Changed Out 8 8
Utilities Department-Customer Service Current Month 2023/2024 2022/23 (FY22)
Leak Adjustment Requests 9 229 (not counted)
* Utilities Billing/Customer Service dashboard in monthly report for Council
Utilities Department-Water Production Current Month 2025 YTD Calendar Yr 24**YTD Calendar Yr 23**YTD
Water Production Total (million gallons(MG)) 83.468 908.542 999.482 992.777
Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.221 4.015 3.876 3.71
Average Daily Production Demand(MGD) 2.693 2.988 2.738 2.72
Monthly Rainfall 9.55 54.33 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 138 of 603
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