HomeMy WebLinkAboutDocumentation_Regular_Tab 07_2/12/2026 Agenda Item V.
Regular Council
STAFF MEMO
Meeting: Regular Council - Feb 12 2026
Staff Contact: Jeremy Allen, Village Manager Department: Manager
Manager's 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 $11.2 million, which represents 83% of the budgeted amount.
Historically, 91% of ad valorem tax distribution is receipted by the end of February.
3. Sales/use taxes (26%), 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 that are due October 1st and collected at 95%.
Insurance premium tax ($435 thousand) to be collected at the year-end as one distribution.
Sales/use taxes are on target for three months' collections.
4. Intergovernmental revenues (24%) which include municipal revenue sharing, half-cent sales
tax, and local gas tax are one month behind the collection/reported period and is on a target
for three months' collections.
5. Revenues (Budgetary comparison) recorded in the General fund represent 64% of the
budgeted due to the distribution nature of Ad valorem taxes collected at 83%, representing
86% of overall General fund revenues at 1/31/2026.
6. Overall Expenditures (Budgetary comparison) in the General Fund represent 32% of
budgeted and are on target for four months' spending. Not all the expenditures recorded for
the services provided up to 1/31/26 and personnel expenditures recorded as paid not when
accrued.
7. Revenues (Prior year comparison) all funds decreased by $1 million(5%) mainly due to
initial transfer to Vehicle replacement fund, land development and building permit fees
collected lower than same period of prior year.
8. Expenditures (Prior year comparison) all funds — aligned with the prior year.
Page 98 of 325
Agenda Item #7.
This document and any attachments may be reproduced upon request in an alternative format by
completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-
768-0443.
BUDGET INFORMATION:
BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A
FUNDING SOURCES: N/A IS THIS A PIGGYBACK:
❑ Yes ❑ N/A
DID YOU OBTAIN 3 QUOTES?
❑ Yes ❑ N/A
COMMENTS/EXPLANATION ON SELECTIONN/A
ATTACHMENTS:Md
January 2026 Managers Report.ADA -
22026 Grant Budget Worksheet.ADA - Updated
Jan 2026 v2
Page 99 of 325
Agenda Item #7.
January 2026 Department Reports Current Month Columnl 2024/2025 2023/2024
Building Department Current Month 2024/2025 2023/2024
Total Master Permits and subpermits Issued 107 456 965 1516
New Residential Construction Permits 0 3 7 12
Residential Remodel and additions Permits 39 109 134 79
Commercial Remodel and additions Permits 4 25 25 16
Residential Plan Reviews 103 328 878 1379
Commercial Plan Reviews 4 128 87 137
Total Inspections 319 1435 2586 4698
BTR Inspections 1 11 16 18
Trade Inspections 150 455 951 1300
Vacation Rentals Inspections 0 9 6 24
Certificates of Compliance 144 486 709 234
Certificates of Ocupancy 0 3 4
Record Requests 19 78 159 260
Permit/Code Information Requests 46 199 317 417
Meetings/Training 3 13 24 19
BCAIB-BOAF-BOATC/DBPR Meetings 2 11 20 16
LPA 0 0 3 3
Code Enforcement Current Month 2024/2025 2023/2024
Code Enforcement Inspections 35 150 277 253
Notices of Violation Issued 0 12 39 69
Code Cases Opened 25 108 155 176
-By code officer 22 90 154 54
-Reactive 3 18 11 12
Code Cases Closed 19 97 141 99
Code Cases Cleared Within 30 Days 8 47 88 71
Code Cases Scheduled for Hearing 0 10 20 12
Magistrate Meeting 0 1 6 6
Meeting With Residents Regarding Violations 36 190 515 340
Community Development Current Month 2025/2026 2024/2025 2023/2024
Land Development Applications 2 8 26 28
Ongoing Projects 15 42 122 125
EAC/PZB/VC Agenda Items 3 35 n/a n/a
Public Records Requests 5 22 50 40
Major Meetings and Conference Calls 25 63 142 109
Residents/Business Owners 17 57 147 101
DRC Meeting 0 1 3 4
Permits(New Single Family and Commercial) 2 8 27 24
Phone Calls/Emails/Walk-Ins 80 310 1085 1235
YTD Totals
Fire Current Month 2025/2026 2024/2025 2023/2024
Unit Response Data
Fire 14 64 141 38
EMS 157 509 1,121 262
Special Operations 1 7 19 5
Other 5 20 63 21
Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 34 85 187 42
Mutual Aid Received -Palm Beach County/Martin County Fire Rescue 18 57 143 31
COV I D 0 0 0 0
Inspection Data
Page 100 of 325
Agenda Item V.
New Construction 4 20 45 8
Annual Fire 35 120 391 100
New Business/New Occupation/Home Business 2 8 28 7
Re-Inspections 8 63 191 69
Food Truck/Tents 1 6 13 5
Public Relations Events Data
Community Function Hours 25 263 537 255
Training 844 3,099 9,590 2,589
Overtime As of 1/31/2026 Actual Budget
Overtime Budget $ 156,258.00 34.57% 106.45% 100%/30.85%
YTD
Human Resources&Risk Management Current Month 2025/2026 2024/25 2023/24
Open Positions 3 9 19 16
Applications Received 109 218 746 573
Onboardings-Hires 1 5 17 30
Ofboardings-Terms 0 3 16 15
Payroll Authorizations&Evaluations 8 39 266 339
FMLA Requests 1 1 19 19
Work Comp Claims/FF Cancer Claims 0 5 18 17
Labor Relations(Grievances/Arbitrations/Negotiations etc) 0 3 37 48
Records Requests 3 7 19 31
HR Information System Adjustments 512 21460 10,220 11,666
Safety Meetings and Assessments 0 1 6 5
Auto, Property, Liability Claims 0 2 14 7
IT Current Month 2025/2026 2024/2025 2023/2024
Helpdesk Tickets 100* 228 1065 1460
Projects
Station 11
SCADA Controller Replacement
Parks and Recreation Current Month 2025/2026 2024/2025 2023/2024
Recreation Programs
All Programs 305 1333 4005
Summer Camp 0 0 1000 1200
Kids Night Out At The Rec 8 8 37 13
Gymnastics 237 948 2844 3167
Facility/Field Rentals for Tequesta Park/Constitution Park/Recreation Center Rentals
Constitution Park Pavilion Rentals 6 78 245 76
Recreation Center Facility Rentals (Include JTAA, HOA,Good Sheppard,etc.. 1 35 65
Field Reservations(#of times not estimated attendance) 19 114 200
Special Events
Food Truck 0 800 800
Tequesta Fest 1500 1500 1200 1500
Holiday In The Park 0 600 1200 1200
Santa Ride 0 600 700 700
Letters to Santa/Rudolph 0 15 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 1800 1800 1800
Freedom Run 0 0 0
Bunny Hop 0 500 500
Earth Day Celebration 0 0 0
Page 101 of 325
Agenda Item #7.
Tequesta Hold 'Em 0 500
Police Current month 2025/2026 2024/2025 2023/2024
Communication Division
Officer Initiated Calls 21933 7,850 21,160 10,486
Calls for Service 227 656 21F460 21647
Fire Rescue 31 66 248 282
Patrol Division
Reports Filed 26 80 277 346
Arrest 4 10 42 40
Crashes Investigated 16 40 122 122
Traffic Stops 259 247 11244 11789
Citations 29 44 470 588
Warnings 157 148 808 751
E-Bike-Citations,Warning, Education 8 39
Administration
Public Records Request 57 146 516 547
Community Events
Detail/Event Hours 181 612
C.O.P. Hours 48 182.25
Community Services 7 20
(Helmet Fitting,Car Seat Install, Fingerprinting,CTED,Chief-For-A-Day,etc.)
Overtime Actual Budget Goal/Actual% Goal/Actual%
Operations $ 152,628.00 33.3%/25.2% 100%/85.7%
YTD Totals
Public Works Current month 2025/2026 2024/2025 2023/2024
Equipment Maintenance 4 16 53 119
Sidewalk Repairs and or Grinding 10 14 38 58
Street Signs Replaced 2 12 64 90
Road Repairs 0 3 25 29
Indoor/Outdoor lights Repaired 8 21 55 119
Street Light Outages 4 12 19 137
Work Orders 221 1163 2785 5142
Standby Generator Maintenance 14 52 121 190
Fleet Maintenance-Vehicles Serviced 2 9 29 115
Surplus-Junked or Sold lems 4 28 18 69
Engineering Services 3 10 18 45
Resident Calls 23 67 91 258
Projects 19 47 147 212
Totals
Village Clerk's Office January 2025/2026 2024/2025 2023-2024
Agendas Compiled and Distributed 1 5 34 40
Minutes Completed (includes council,committees,spec meetings) 1 5 31 40
Council,Committee,and Special Meeting Hours 3.5 13 53 64
Orders Processed 2 8 19 21
Resolutions Processed 1 6 28 25
Ordinances Processed 1 7 11 12
Agreements Processed 10 56 107 97
Public Records Processed 41 129 377 422
Agenda/Minute Portal (iCompass)Total Monthly Visits 3193 10406 30551 25371
Agenda/Minute Portal (iCompass) Unique Monthly Visits 1385 6091 22469 18733
Public Information Officer
Page 102 of 325
Agenda Item #7.
Social Media Post(Number of Post to all social) 43 151 498
Content Interaction (Likes,shares,comments,etc) 2613 6817 14886 410
Reach 77,298 199061
Facebook Messenger Responses(this does not include post responses) 8 22 67 61
Website:VOTBot TOTAL Queries(Artificial Intelligence Quesitons Answered) 93 292 1016 1029
Website:VOTBot Unique Users(Artificial Intelligence Quesitons Answered) 70 225
Press Releases 0 1 3 4
CodeRed Messages Launched 5 14 48 59
Tequesta News Messages(Friday Newsletter) 4 13 44 42
Departmental/Other Project Videos/Reels 2 9 19 3
Smoke Signals 0 1 4 4
Elections
Election: Campaign Treasurer Reports/Candidate Documentation/Office Report 3 4 5 3
Election: Review Candidate Handbook 0 3 4 3
Election: Process filing/qualifying paperwork 1 0 3 41 2
Clerk&Public Information Officer Events&Meetings: ELECTIONS: Processed candidaes final campaign reports. RESIDENT ACADEMY: Updated
binder,communicated with participants and council,ordered t-shirts,created swag bags,ordered food. SOCIAL MEDIA: Numerous highlights
ASSISTANCE: Provided assistance to departments for CivicPlus(website),iCompass(agenda software)and JustFOIA(public records software)and video
production. MEETINGS/TRAINING: Imaging/Storage room conversion PARTNERSHIPS: N/A WEBMASTER: Serves as the Village's Webmaster and
makes changes and updates as necessary,trains and assists staff and other departmental employees on website usage and tasks. Responded to and
trained VOTBot(AI)online inquiries. PUBLIC INFORMATION OFFICER: Answered PIO questions for various departmental PIO liaisons and created
various PR/Marketing materials. Held January Quarterly PIO meeting. MISC: Posted new bid,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 committee members and employees.
2024/25 YTD
Utilities Department-Water Distribution Current Month 2025/26 YTD (FY24)
Water Main Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 3
Service Line Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 5
Line Maintenance 286 913
Meter Reader Related Work Orders 2 6
Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls,Pond Mowing&Inspections,et 24 145
Employee Call Back 13 31
Meter Set/Changed Out 30 65
Utilities Department-Customer Service Current Month 2023/2024 2022/23(FY22)
Leak Adjustment Requests 3 235 (not counted)
*Utilities Billing/Customer Service dashboard in monthly report for Council
Utilities Department-Water Production Current Month 2026 YTD alendar Yr 25**YTE Calendar Yr 24**YTD
Water Production Total(million gallons(MG)) 93.653 93.653 1094.123 999.482
Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.353 3.353 4.015 3.876
Average Daily Production Demand(MGD) 3.021 3.021 2.997 2.738
Monthly Rainfall 0.75 0.75 57.08 77.17
Page 103 of 325
Agenda Item #7.
**-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 104 of 325
Agenda Item V.
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Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 001 GENERAL FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 4,541,006.46
Investments 12,033,453.19
Accounts Receivable 1,017,219.73
Due from Other Funds 0.00
Accrued Income Receivable 2,305.71
Inventories 48,349.01
Prepaids 62,315.65
Other Assets - Current 0.00
Other Fixed Assets 0.00
Total Assets 17,704,649.75
*** Liabilities ***
Accounts Payable 111.86
Accrued liabilities (27,708.09)
Retainage Payable 0.00
Due to Other Funds 0.00
Due to Other Governments 1,288.60
Deferred Revenue 996,223.25
Other Current Liabilities 0.00
Customer Deposits 0.00
Noncurrent liabilities 0.00
Total Liabilities 969,915.62
*** 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 928,699.10
Fund Balance - Restricted 307,000.00
Fund Balance - Committed 500,000.00
Fund Balance - Assigned 102,997.00
Fund Balance - Unassigned 6,964,359.19
Total Fund Balance 8,803,055.29
Beginning Fund Balance - 24-25 8,803,055.29
Net of Revenues VS Expenditures - 24-25 1,303,969.99
*24-25 End FB/25-26 Beg FB 10,107,025.28
Net of Revenues VS Expenditures - Current Year 6,627,708.85
Ending Fund Balance 16,734,734.13
Total Liabilities And Fund Balance 17,704,649.75
* Year Not Closed
Page 106 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 101 BUILDING FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 144,357.17
Investments 1F026,095.46
Accounts Receivable 32.00
Inventories 818.00
Prepaids 743.26
Total Assets 1,172,045.89
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Due to Other Governments 4,599.25
Total Liabilities 4,599.25
*** Fund Balance ***
F/B - Unreserved/Undesignated 0.00
Fund Balance - Nonspendable 22,829.62
Fund Balance - Restricted 705,753.45
Fund Balance - Assigned 16,942.21
Fund Balance - Unassigned 0.00
Total Fund Balance 745,525.28
Beginning Fund Balance - 24-25 745,525.28
Net of Revenues VS Expenditures - 24-25 338,742.52
*24-25 End FB/25-26 Beg FB 1F084r267.80
Net of Revenues VS Expenditures - Current Year 83,178.84
Ending Fund Balance 1,167,446.64
Total Liabilities And Fund Balance 1,172,045.89
* Year Not Closed
Page 107 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 301 CAPITAL IMPROVEMENT FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 1,012,858.46
Investments 898,290.18
Accounts Receivable 19,416.60
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 1,930,565.24
*** 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 1,015,416.00
Fund Balance - Committed 670F365.00
Fund Balance - Assigned 74,441.00
Fund Balance - Unassigned (928,696.80)
Total Fund Balance 831,525.20
Beginning Fund Balance - 24-25 831,525.20
Net of Revenues VS Expenditures - 24-25 928,697.08
*24-25 End FB/25-26 Beg FB lr760F222.28
Net of Revenues VS Expenditures - Current Year 170,342.96
Ending Fund Balance 1,930,565.24
Total Liabilities And Fund Balance 1,930,565.24
* Year Not Closed
Page 108 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 303 CAPITAL PROJECTS FUND
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 46,732.56
Investments 412,383.41
Accounts Receivable 0.00
Due from Other Funds 0.00
Prepaids 0.00
Total Assets 459,115.97
*** Liabilities ***
Accounts Payable 0.00
Accrued liabilities 0.00
Retainage Payable 15,063.89
Due to Other Funds 0.00
Total Liabilities 15,063.89
*** 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 (927,640.92)
*24-25 End FB/25-26 Beg FB 460r885.85
Net of Revenues VS Expenditures - Current Year (16,833.77)
Ending Fund Balance 444,052.08
Total Liabilities And Fund Balance 459,115.97
* Year Not Closed
Page 109 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 401 WATER FUND
GL Number Description Balance
*** Assets ***
Current Assets 0.00
Cash and Cash Equivalents 2,939,819.04
Investments 11,377,701.44
Accounts Receivable 658,875.55
Special Assess -Current 0.00
Special Assess - noncurrent 0.00
Due from Other Funds 0.00
Accrued Income Receivable 0.00
Inventories 428,325.33
Prepaids 14,712.43
Other Assets - Current 0.00
Land 83,335.00
Other Assets - Non Current 197,982.00
INFRASTRUCTURE 12,968,812.21
Buildings 163,758.79
Improvements Other Than Bldgs. 15,267.20
Machinery & Equipment 285,386.20
Construction in Progress 4,037,436.55
Intangible Assets 0.00
Other Fixed Assets 0.00
Deferred Outflows 269,392.23
FIXED ASSETS 0.00
Total Assets 33,357,468.97
*** Liabilities ***
Accounts Payable 725.33
Accrued liabilities 0.00
Retainage Payable 28,023.46
Due to Other Funds 0.00
Due to Other Governments 303.98
Deferred Revenue 0.00
Current Portion of Debt 488,747.80
Other Current Liabilities 0.00
Customer Deposits 45,315.00
Noncurrent liabilities 2,468,308.24
Other Long Term Liabilities 362,489.46
Def Inflows of Resources 184,289.14
Total Liabilities 3,578,202.41
*** 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 483,747.80
Fund Balance - Committed 500,000.00
Fund Balance - Unassigned 12,592,849.47
Total Fund Balance 27,571,746.14
Beginning Fund Balance - 24-25 27,571,746.14
Net of Revenues VS Expenditures - 24-25 2,615,033.03
*24-25 End FB/25-26 Beg FB 30F186r978.65
Net of Revenues VS Expenditures - Current Year (407,512.61)
Ending Fund Balance 29,779,266.56
Total Liabilities And Fund Balance 33,357,468.97
* Year Not Closed
Page 110 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 402 REFUSE & RECYCLING
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 423,157.18
Investments 74,261.83
Accounts Receivable 0.00
Other Assets - Current 0.00
Total Assets 497,419.01
*** 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 (7,422.43)
*24-25 End FB/25-26 Beg FB 29,675.60
Net of Revenues VS Expenditures - Current Year 467,743.41
Ending Fund Balance 497,419.01
Total Liabilities And Fund Balance 497,419.01
* Year Not Closed
Page 111 of 325
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s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 403 STORMWATER UTILITY
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 319,468.24
Investments 278,095.43
Accounts Receivable 14,360.14
Due from Other Funds 0.00
Inventories 1,390.80
Prepaids 0.00
Other Assets - Current 0.00
Other Assets - Non Current 9,129.00
INFRASTRUCTURE 2,295,534.36
Buildings 0.00
Improvements Other Than Bldgs. 0.00
Machinery & Equipment (0.01)
Construction in Progress 0.00
Deferred Outflows 17,052.38
Total Assets 2,935,030.34
*** 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 22,850.21
Def Inflows of Resources 14,673.58
Total Liabilities 37,523.79
*** 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 - 24-25 149,079.05
*24-25 End FB/25-26 Beg FB 2,640,821.98
Net of Revenues VS Expenditures - Current Year 256,684.57
Ending Fund Balance 2,897,506.55
Total Liabilities And Fund Balance 2,935,030.34
* Year Not Closed
Page 112 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 501 VEHICLE REPLACEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 199,802.26
Investments 947,727.95
Accounts Receivable 0.00
Machinery & Equipment 318,052.06
Total Assets 1,465,582.27
*** Liabilities ***
Accounts Payable (10,826.58)
Total Liabilities (10,826.58)
*** 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 lr530F447.10
*24-25 End FB/25-26 Beg FB lr530F447.10
Net of Revenues VS Expenditures - Current Year (54,038.25)
Ending Fund Balance 1,476,408.85
Total Liabilities And Fund Balance 1,465,582.27
* Year Not Closed
Page 113 of 325
Q it ti #70 BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9
s racanati Period Ending 01/31/2026
DB: Teauesta
Fund 605 SPECIAL LAW ENFORCEMENT
GL Number Description Balance
*** Assets ***
Cash and Cash Equivalents 179,779.86
Investments 139,571.81
Accounts Receivable 0.00
Inventories 0.00
Prepaids 0.00
Total Assets 319,351.67
*** 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 194,739.88
Fund Balance - Assigned 62,839.00
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 (22,040.85)
Ending Fund Balance 319,351.67
Total Liabilities And Fund Balance 319,351.67
* Year Not Closed
Page 114 of 325
Agenda Item #7.
VILLAGE OF TEQUESTA
Cash & Investments Unadjusted Unaudited
1/31/2026
Cash and cash
equivalents Investments Total
General Fund#001 $ 415411006 $ 129033,453 $ 1615741460
Building Fund#101 1441357 11026M95 1,1701453
Capital Improvement Fund#301 110121858 898,290 L91 I J49
Capital Projects Fund#303 461733 4121383 4591116
Water Utility#401 219391819 119377,701 1413171520
Refuse &Recycling#402 4231157 74,262 497,419
Stormwater#403 319,468 278M96 597,564
Vehicle Replacement#501 1991802 947,728 111471530
Special Law Enforcement#605 1791780 139,118 3181897
Total Cash and Investments $ 918069981 $ 279187J26 $ 36,994JM
*Interfund transfer pending
Page 115 of 325
VILLAGE OF TEQUESTA
Agenda Item #7. REVENUE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE
DESCRIPTION 1/31/2025 1/31/2026 VARIANCE %VARIANCE NOTES
REVENUES
Fund 001-GENERAL FUND
General Property Taxes 10,799,270 111245,829 446,560 4.14%
Sales&Use Taxes 344,836 362,402 17,566 5.09%
Franchise fees-gross receipt 149,964 159,540 9,576 6.39% Franchise electric increase in FY 2026
Licenses&Permits 4,370 2,340 (2,030) -46.45% Rental and misc permits
Grants-Federal 2,069 0 (2,069) -100.00% Differs from year to year
Grants-State 1,320 55,434 541114 4099.37% Differs from year to year
Intergovernmental Revenue 264,582 261,928 (2,654) -1.00%
Chgs for Services-Gen Gov 517,633 37,879 (479,754) -92.68% Land development fees based on the projects
Indirect Costs 303,493 356,069 52,576 17.32% FY 2026 increase
Rents&Royalties 10,725 12,673 1,948 18.17% Recreation rentals
Contributions&Donations 3,473 2,250 (1,223) -35.22% Differs from year to year
Miscellaneous Revenues 23,300 1,544 (21,756) -93.37% Ins reimb final audit not received in FY 2026
Chgs for Services-Public Safety 486,496 459,117 (27,379) -5.63% EMS transport fees
Fines&Forfeitures 26,399 4,538 (21,862) -82.81%Code enforcement fines&fees
Impact Fees 425 1,701 1,276 300.00% Differs from year to year based on the projects
Charges for Services-Recreation 72,022 88,036 16,015 22.24% Recreation program fees&special events
Unrestricted Investment Earning 85,459 97,542 12,083 14.14% Net unrealized appr in FY 2025
Other Financing Sources 35,231 0 (35,231) -100.00% Disposition of assets,differs from year to year
Total General Fund 13,131,066 13,148,823 17,757 0.14%
Fund 101-BUILDING FUND
Licenses&Permits 756,239 451,087 (305,152) -40.35%Varies year to year based upon activity/projects
Charges for Services 2,304 804 (1,500) -65.09%Admin fees from other gov,based on permit collections
Unrestricted Investment Earning 12,138 13,925 1,786 14.72% Investment balance increase
Total Building Fund 770,682 465,817 (304,865) -39.56%
Fund 301-Capital Improvement Fund
Sales&Use Taxes 158,455 153,954 (4,501) 2.84%
Unrestricted Investment Earning 11,401 17,150 5,749 50.42% Investment balance increase
Total Capital Improvement Fund 169,857 171,104 1,247 0.73%
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 16,850 6,934 (9,916) -58.85% FY 2026 one month behind,inv balance decrease
Total Capital Projects Fund: 16,850 6,934 (9,916) -58.85%
Fund 401-Water Fund
Miscellaneous Revenues 944 33,796 32,852 100.00% Differs from year to year
Unrestricted Investment Earning 89,449 128,702 39,254 43.88% Net unrealized appr in FY 2025
Other Financing Sources 55,541 87,820 32,278 58.12%Capital connect charges
Charges for Services 2,612,015 2,791,417 179,402 6.87% Rate increase
Total Water Fund: 2,757,949 3,041,735 283,786 10.29%
Fund 402-Refuse&Recycling
Unrestricted Investment Earning 3,188 1,441 (1,747) -54.80%One month behind
Charges for Services 618,806 659,465 40,660 6.57%
Total Refuse&Recycling: 621,994 660,906 38,912 6.26%
Fund 403-Stormwater Utility
Unrestricted Investment Earning 2,671 3,783 1,111 41.60% Investment balance increase
Charges for Services 480,231 499,369 19,137 3.99%
Total Stormwater Utility: 482,903 503,151 20,249 4.19%
Fund 501-Vehicle Replacement
Intragovernmental Revenue 166,015 178,922 12,907 7.77%
Unrestricted Investment Earning 7,115 14,586 7,471 105.01%
Transfers in 1,049,790 0 (1,049,790) -100.00% New fund created FY 2025,initial transfer in
Total Vehicle Replacement 1,222,920 193,508 (1,029,412) -84.18%
Fund 605-Special Law Enforcement
Other Financing Sources 0 9,350 9,350 100.00% Differ from year to year
Forfeitures 43,218 3,525 (39,693) -91.84% Differ from year to year
Unrestricted Investment Earning 3,258 2,543 (715) -21.94%One month behind
Total Special Law Enforcement 46,476 15,418 (31,058) -66.83%
TOTAL REVENUES-ALL FUNDS 19,220,697 18,207,397 (1,013,301) -5.27%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 116 of 325
VILLAGE OF TEQUESTA
Agenda Item #7. EXPENDITURE REPORT-CASH BASIS,UNAUDITED
YTD BALANCE YTD BALANCE %
DESCRIPTION 1/31/2025 1/31/2026 VARIANCE VARIANCE NOTES
EXPENDITURES
Fund 001-GENERAL FUND
Council 28,514 241236 (4,278) -15.00% Council exp seat#1
Manager 118,718 125,324 6,607 5.57%
Human Resources 181,387 175,415 (5,973) -3.29%
Village Clerk 162,162 166,418 41256 2.62%
Finance 297,811 348,608 50,797 17.06% Wages,ins,computer maint&supply
Legal 32,535 39,713 71178 22.06% Differs from year to year based upon service needs
Comprehensive Planning 99,747 110,868 111121 11.15% Wages&ins
General Government 240,081 244,580 41499 1.87%
IT 324,576 398,719 741143 22.84% Computer maint&supply
Police Department 114521,723 1,604,720 151,997 10.46% Wages,ins,drones purchase
Code Compliance 33,554 49,713 16,158 48.16% P/T salaries,life/healt ins
Fire Control 11,730,758 11796,758 66,000 3.81%
Public Works 595,909 569,865 (26,044) -4.37%
Leisure Services 574,074 473,506 (100,568) -17.52%Timing in exp recording
Debt Service 3971128 392,672 (4,456) -1.12%
Interfund Transfers 749,790 0 (749,790) -100.00% Varies year to year
Total General Fund 7,019,466 6,521,114 (498,351) -7.10%
Fund 101-BUILDING FUND
Building Department 345,874 382,638 36,764 10.63% Contractual svcs,ins,build improvements
Interfund Transfers 75,000 0 (75,000) -100.00% Varies year to year
Total Building Fund 420,874 382,638 (38,236) -9.08%
Fund 301-Capital Improvement Fund
General 787 761 (26) -3.26%
Total Capital Improvement Fund: 787 761 (26) -3.26%
Fund 303-Capital Projects Fund
Public Works 293,233 0 (293,233) -100.00% Capital projects varies year to year,timing in recording
Parks 259,390 15,064 (244,326) -94.19% Capital projects varies year to year,timing in recording
Total Capital Projects Fund: 552,623 15,064 (537,559) -97.27%
Fund 401-Water Fund
Water-Administration 677,701 693,257 151556 2.30%
Water- Production 787,258 765,177 (22,081) -2.80%
Water-Distribution 378,948 384,727 51779 1.53%
Water-Customer Service 120,989 152,832 31,843 26.32% Ins,bad debt exp
Renewal&Replacement 87,148 1,250,480 1,163,331 1334.89%Timing in projects invoices recording
Capital Improvements 85,894 45,346 (40,547) -47.21% Differs from year to year based upon projects
Debt Service 151,877 157,429 5,552 3.66%
Interfund Transfers 225,000 0 (225,000) -100.00% Varies year to year
Total Water Fund: 2,514,815 3,449,248 934,433 37.16%
Fund 402-Refuse&Recycling
Refuse and Recycling 184,147 193,163 9,016 4.90%
Total Refuse&Recycling: 184,147 193,163 9,016 4.90%
Fund 403-Stormwater Utility
Storm Water Utilities 911880 871045 (4,834) -5.26%
Renewal&Replacement 50 1591421 1591371 318742.86% Differs from year to year based upon projects
Total Stormwater Utility: 911930 2461467 1541537 168.10%
Fund 501-Vehicle Replacement
General Government 1881507 1601093 (28,414) -15.07% Vehicle's purchases varies year to year
Water 0 871454 871454 100.00% Vehicle's purchases varies year to year
Total Vehicle Replacement 1881507 2471547 591040 31.32%
Fund 605-Special Law Enforcement
Police 691056 371459 (31,597) -45.76% Varries yer to year
Total Special Law Enforcement: 691056 371459 (31,597) -45.76%
TOTAL EXPENDITURES-ALL FUNDS 11/042/204 1110931460 511256 0.46%
NOTES are for differences grater than 10%and amounts over$1,000.
Page 117 of 325
THE VILLAGE OF TEQUESTA
Agenda Item #7. REVENUE REPORT-CASH BASIS,UNAUDITED
FY 2026 FY 2026 33.33%
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET I BUDGET BUDGET 1/31/2026 VARIANCE VARIANCE USED NOTES
Fund 001-GENERAL FUND
General Property Taxes 13,628,196 13,628,196 4,542,732 11,245,829 6,703,097 147.56% 82.52 Historically,91%receipted by the end of Feb
State revs one month behind,record-cash basis,ins prem
Sales&Use Taxes 1,592,845 1,592,845 530,948 362,402 (168,547) -31.74% 22.75 tax received as one distrib at FYE($435K)
Franchise fees-gross receipt 608,264 608,264 202,755 159,540 (43,214) -21.31% 26.23 one month behind
Licenses&Permits 8,591 8,591 2,864 2,340 (524) -18.29% 27.24 Special events,vacational rental permits
Indirect Costs 11,068,207 1,068,207 356,069 356,069 0 0.00% 33.33
Grants Federal 3,000 3,000 1,000 0 (1,000) -100.00% 0.00 Differ from year to year,hurricane grant received
Grants-State 1,300 1,300 433 55,434 55,000 12692.42% 4,264.14 Police drone grant received
Intergovernmental Revenue 11108,351 1,108,351 369,450 261,928 (107,523) -29.10% 23.63 Revs one month behind
Chgs for Services-Gen Gov 345,917 345,917 115,306 37,879 (77,427) -67.15% 10.95 Land dev fees based on projects
Chgs for Services-Public Safety 1,359,313 1,359,313 453,104 459,117 6,013 1.33% 33.78
Charges for Services-Recr. 197,000 197,000 65,667 88,036 22,370 34.07% 44.69 Rec programs,other rec fees increase,Teq fest
Fines&Forfeitures 11,975 11,975 3,992 4,538 546 13.68% 37.89
Unrestricted Investment Earning 287,017 287,017 95,672 97,542 1,870 1.95% 33.98
Rents&Royalties 164,538 164,538 54,846 12,673 (42,173) -76.89% 7.70 Timing in revenue recording
Impact Fees 2,000 2,000 667 1,701 1,035 155.19% 85.06 Differ from yr to yr depending on projects/permits
Contributions&Donations 1,500 1,500 500 2,250 1,750 350.00% 150.00 Differ from year to year,bricks engravings
Miscellaneous Revenues 13,526 13,526 4,509 1,544 (2,965) -65.75% 11.42 Differ from year to year,ins claims,legal settlements
Other Financing Sources 1,000 1,000 333 0 (333) -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 6,800,847 13,148,823 6,347,976 93.34% 64.09
Fund 101-BUILDING FUND
Licenses&Permits 698,000 698,000 232,667 451,087 218,421 93.88% 64.63 Varies year to year based upon activity/projects
Chgs for Sery-Gen Gov 0 0 0 804 804 100.00% N/A Admin fees from other gov
Unrestricted Investment Earning 25,000 25,000 8,333 13,925 5,591 67.10% 55.70 Above budgeted
Appropriate Fund Balance 631,906 631,906 0 0
Total Building Fund 1,354,906 1,354,906 241,000 465,817 224,817 93.28% 34.38
Fund 301-Capital Improvement Fund
Sales&Use Taxes 424,000 424,000 141,333 153,954 12,621 8.93% 36.31 State revs two month behind
Unrestricted Investment Earn 25,000 25,000 8,333 17,150 8,817 105.80% 68.60 Above budgeted
Appropriate Fund Balance 540,544 540,544 0
Total Capital Improvement Fund: 989,544 989,544 149,667 171,104 21,437 14.32% 17.29
Fund 303-Capital Projects Fund
Unrestricted Investment Earning 15,000 15,000 5,000 6,934 1,934 38.69% 46.23 Above budgeted
Transfers In 1,277,500 1,277,500 425,833 0 (425,833) -100.00% 0.00 Transfer pending recording
Total Capital Projects Fund: 1,292,500 1,292,500 430,833 6,934 (423,899) -98.39% 0.54
Fund 401-Water Fund
Charges for Services 9,675,063 9,675,063 3,225,021 2,791,417 (433,604) -13.44% 28.85 Rev recording one month behind
Unrestricted Investment Earn 250,000 250,000 83,333 128,702 45,369 54.44% 51.48 Above budgeted
Miscellaneous Revenues 4,000 4,000 1,333 33,796 32,462 2434.66% 844.89 Constr cost reimb
Other Financing Sources(icl.loan) 10,062,500 10,062,500 3,354,167 87,820 (3,266,347) -97.38% 0.87 Loan proceeds
Appropriate Fund Balance 3,586,907 3,586,907 0 0
Total Water Fund: 23,578,470 23,578,470 6,663,854 3,041,735 (3,622,119) -54.35% 12.90
Fund 402-Refuse&Recycling
Charges for Services 782,518 782,518 260,839 659,465 398,626 152.82% 84.27 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 7,500 7,500 2,500 1,441 (1,059) -42.36% 19.21 One month behind
Total Refuse&Recycling: 790,018 790,018 263,339 660,906 397,567 150.97% 83.66
Fund 403-Stormwater Utility
Charges for Services 589,169 589,169 196,390 499,369 302,979 154.27% 84.76 Historically,91%receipted by the end of Feb
Unrestricted Investment Earn 10,000 10,000 3,333 3,783 449 13.48% 37.83 Above budgeted
Transfers In 135,000 135,000 45,000 0 (45,000) -100.00% 0.00 Transfer pending recording
Total Stormwater Utility: 734,169 734,169 244,723 503,151 258,428 105.60% 68.53
Fund 501-Vehicle Replacement
Intragovernmental Revenue 528,741 528,741 176,247 178,922 2,675 1.52% 33.84
Unrestricted Investment Earn 15,000 15,000 5,000 14,586 9,586 191.73% 97.24 Above budgeted
Total Vehicle Replacement 1,048,111 1,048,111 181,247 193,508 12,261 6.76% 18.46
Fund 605-Special Law Enforcement
Forfeitures 126,009 126,009 42,003 3,525 (38,478) -91.61% 2.80 Differ from year to year,timing of collection
Unrestricted Investment Earn 5,000 5,000 1,667 2,543 1,858 111.49% 70.50 Above budgeted
Other Financing Sources 0 0 0 9,350 9,350 100.00% 100.00 Differs from year to year
Appropriate Fund Balance 9,129 9,129 0
Total Special Law Enforcement 140,138 140,138 43,670 15,418 (28,252) -64.69% 11.00
TOTAL REVENUES-ALL FUNDS 50,445,187 50,445,187 15,019,180 18,207,397 3,188,217 21.23% 36.09
NOTES are for differences grater than 10%and amounts over$1,000.
Page 118 of 325
THE VILLAGE OF TEQUESTA
Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED
FY 2026 FY 2026 33.33
ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT
DESCRIPTION BUDGET BUDGET BUDGET 1/31/2026 VARIANCE VARIANCE USED
Fund 001-General Fund
Council 72,156 72,156 24,052 24,236 (184) -0.76% 33.59(1),(z)
Manager 401,858 401,858 133,953 125,324 8,628 6.44% 31.19(1),(2)
Human Resources 511,449 511,449 170,483 175,415 (4,932) -2.89% 34.30(1),(2)
Village Clerk 491,461 491,461 163,820 166,418 (2,597) -1.59% 33.86(1),(2)
Finance 889,068 889,068 296,356 348,608 (52,252) -17.63% 39.21(1),(2)
Legal 246,000 246,000 82,000 39,713 42,287 51.57% 16.14(1),(2)
Comprehensive Planning 411,736 411,736 137,245 110,868 26,378 19.22% 26.93(1),(2)
General Government 725,894 7251894 2411965 2441580 (2,615) -1.08% 33.69(1),(2)
IT 750,210 750,210 250,070 398,719 (148,649) -59.44% 53.15(3)
Police Department 4,977,801 5,080,798 1,693,599 1,604,720 88,879 5.25% 31.58
Code Compliance 138,481 138,481 46,160 49,713 (3,552) -7.70% 35.90
Fire Control 5,634,706 5,634,706 1,878,235 1,796,758 81,477 4.34% 31.89
Public Works 2,021,042 2,021,249 673,750 569,865 103,885 15.42% 28.19
Leisure Services 1,493,743 1,493,743 497,914 473,506 24,408 4.90% 31.70(3)
Debt Service 474,226 474,226 158,075 392,672 (234,597) -148.41% 82.80(3)
Interfund Transfers 1,277,500 1,277,500 425,833 0 425,833 100.00% 0.00(3)
Total General Fund 20,517,331 20,620,535 6,873,512 6,521,114 352,397 5.13% 31.62
Fund 101-BUILDING FUND
Building&Zoning 1,354,906 1,371,848 4571283 382,638 74,645 16.32% 27.89
Total Building Fund 1,354,906 1,371,848 457,283 382,638 74,645 16.32%
Fund 301-Capital Improvement Fund
General 0 0 0 761 (761) -100.00% N/A(2),(3)
Tequesta Drive(Bridge) 854,544 854,544 284,848 0 284,848 100.00% 0.00 (2),(3)
Interfund Transfers 135,000 135,000 45,000 0 45,000 100.00% 0.00 (2),(3)
Total Capital Improvement Fund: 989,544 989,544 329,848 761 329,087 99.77% 0.08
Fund 303-Capital Projects Fund
Public Works 880,000 880,000 293,333 0 293,333 100.00% 0.00 (2),(3)
Leisure Services 250,000 335,749 111,916 23,768 88,148 78.76% 0.00 (2),(3)
Misc projects 147,500 147,500 49,167 0 49,167 100.00% 0.00 (2),(3)
Allocate to Fund Balance* 15,000 15,000 0.00
Total Capital Projects Fund: 1,292,500 1,378,249 459,416 23,768 435,648 94.83% 1.72
Fund 401-Water Fund
Water-Administration 2,279,278 2,283,114 761,038 693,257 67,781 8.91% 30.36
Water- Production 2,823,806 2,823,806 941,269 765,177 176,091 18.71% 27.10
Water-Distribution 1,047,612 1,047,612 349,204 384,727 (35,523) -10.17% 36.72
Water-Customer Service 350,259 350,259 116,753 152,832 (36,079) -30.90% 43.63
Renewal&Replacement 3,359,500 7,686,978 2,562,326 1,250,480 1,311,846 51.20% 16.27 (z)
Capital Improvement 13,225,000 13,765,144 4,588,381 45,346 4,543,035 99.01% 0.00(2)
Debt Service 493,015 493,015 164,338 157,429 6,909 4.20% 31.93
Total Water Fund: 23,578,470 28,449,928 9,483,309 3,449,248 6,034,062 63.63% 12.12
Fund 402-Refuse&Recycling
Refuse and Recycling 776,859 776,859 258,953 193,163 65,790 25.41% 24.86
Allocate to Fund Balance* 13,159 13,159 4,386 0 4,386 100.00% 0.00
Total Refuse&Recycling: 790,018 790,018 263,339 193,163 70,177 26.65% 24.45
Fund 403-Stormwater Utility
Storm Water Utilities 363,153 363,153 121,051 87,045 34,006 28.09% 23.97
Renewal&Replacement 200,000 393,987 131,329 159,421 (28,093) -21.39% 40.46 (2),(3)
Other/Reserves/Contingency 171,016 171,016 57,005 0 57,005 100.00% 0.00 (2),(3)
Total Stormwater Utility: 734,169 928,156 309,385 246,467 62,918 20.34% 26.55
Fund 501-Vehicle Replacement
General Government 894,821 894,821 298,274 160,093 138,181 46.33% 17.89 TPD cars purchase
Building 50,000 50,000 16,667 0 16,667 100.00% 0.00
Water 103,290 190,744 63,581 87,454 (23,873) -37.55% 45.85 Vehicles purchase
Total Vehicle Replacement 1,048,111 1,135,565 378,522 247,547 130,975 34.60% 21.80
Fund 605-Special Law Enforcement
Police 140,138 202,977 67,659 37,459 30,200 44.64% 100.00 (2)
Total Special Law Enforcement 140,138 202,977 67,659 37,459 30,200 44.64% 100.00
TOTAL EXPENDITURES-ALL FUNDS 50,445,187 55,866,820 18,622,273 11,102,164 7,520,109 40.38% 19.87
Notes:
*Not included in Target Budget calculation
(1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 1/29/26 for the period ended 1/24/26.
Due to timing of payroll dates 7 days of personnel expenditures not reflected in January 2026.
(2)Not all operating expenditures/expenses recorded for the services of January 2026.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.
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