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HomeMy WebLinkAboutDocumentation_Regular_Tab 10_3/12/2026 Agenda Item #100 Regular Council STAFF MEMO A-1 Meeting: Regular Council - Mar 12 2026 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Monthly Report q W 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 $11.7 million, which represents 86% of the budgeted amount. Historically, 91% of ad valorem tax distribution is receipted by the end of February. 3. Sales/use taxes (30%), 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 96%. Insurance premium tax ($435 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for four months' collections. 4. Intergovernmental revenues (32%), which include municipal revenue sharing, half-cent sales tax, and local gas tax are one month behind the collection/reported period and are on a target for four months' collections. 5. Revenues (Budgetary comparison) recorded in the General fund represent 69% of the budgeted due to the distribution nature of Ad valorem taxes collected at 86%, representing 83% of overall General fund revenues at 2/28/2026. 6. Overall Expenditures (Budgetary comparison) in the General Fund represent 38% of budgeted and are on target for four months' spending. Not all the expenditures recorded for the services provided up to 2/28/26 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds - decreased by $783 thousand(4%) mainly due to initial transfer to Vehicle replacement fund recorded in FY 2025, land development and building permit fees collected lower in FY 2026 than same period of prior year. Page 63 of 336 Agenda Item #10. 8. Expenditures (Prior year comparison) all funds —aligned with the prior year. 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BUDGET INFORMATION: BUDGET AMOUNT NA AMOUNT AVAILABLE NA EXPENDITURE AMOUNT: NA FUNDING SOURCES: NA IS THIS A PIGGYBACK: ❑ Yes ❑X N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes 0 N/A COMMENTS/EXPLANATION ON SELECTIONNA 7TTACHMENTS: Feb 2026 2February 2026 Managers Report.ADA - (1) 2 February 2026 Grant Budget Worksheet.ADA Page 64 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 4,223,589.20 Investments 12,056,430.52 Accounts Receivable 1,012,561.00 Due from Other Funds 0.00 Accrued Income Receivable 2,305.71 Inventories 46,379.83 Prepaids 66,655.54 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 17,407,921.80 *** Liabilities *** Accounts Payable 111.86 Accrued liabilities (27,752.08) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 753.21 Deferred Revenue 996,223.25 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 969,336.24 *** 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 6,331,560.28 Ending Fund Balance 16,438,585.56 Total Liabilities And Fund Balance 17,407,921.80 * Year Not Closed Page 65 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 141,295.80 Investments 1,02 9,2 68.2 9 Accounts Receivable 7.09 Inventories lr032.83 Prepaids 776.89 Total Assets 1,172,380.90 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Due to Other Governments 7,068.36 Total Liabilities 7,068.36 *** 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 lf084r267.80 Net of Revenues VS Expenditures - Current Year 81,044.74 Ending Fund Balance 1,165,312.54 Total Liabilities And Fund Balance 1,172,380.90 * Year Not Closed Page 66 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 1,100,176.35 Investments 901,031.39 Accounts Receivable 21,862.54 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 2,023,070.28 *** Liabilities *** Accounts Payable 50.12 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 50.12 *** 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 670r365.00 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 262,797.88 Ending Fund Balance 2,023,020.16 Total Liabilities And Fund Balance 2,023,070.28 * Year Not Closed Page 67 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 246,839.78 Investments 413,645.35 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 660F485.13 *** 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 460F885.85 Net of Revenues VS Expenditures - Current Year 184,535.39 Ending Fund Balance 645,421.24 Total Liabilities And Fund Balance 660F485.13 * Year Not Closed Page 68 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 2,523,596.08 Investments 11,398,367.00 Accounts Receivable 700,611.61 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 427,761.36 Prepaids 14,965.33 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 33,003,336.56 *** Liabilities *** Accounts Payable 1,585.67 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 45,240.00 Noncurrent liabilities 2,468,308.24 Other Long Term Liabilities 362,489.46 Def Inflows of Resources 184,289.14 Total Liabilities 3,578,987.75 *** 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 30,186,978.65 Net of Revenues VS Expenditures - Current Year (762,430.36) Ending Fund Balance 29,424,348.81 Total Liabilities And Fund Balance 33,003,336.56 * Year Not Closed Page 69 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 384,250.40 Investments 74,489.08 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 458,739.48 *** 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 429,063.88 Ending Fund Balance 458,739.48 Total Liabilities And Fund Balance 458,739.48 * Year Not Closed Page 70 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 281,312.32 Investments 278,971.99 Accounts Receivable 24,617.74 Due from Other Funds 0.00 Inventories 1,394.11 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 2,908,011.89 *** 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 229,666.12 Ending Fund Balance 2,870,488.10 Total Liabilities And Fund Balance 2,908,011.89 * Year Not Closed Page 71 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 501 VEHICLE REPLACEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 245,028.00 Investments 950,619.98 Accounts Receivable 0.00 Machinery & Equipment 318,052.06 Total Assets 1,513,700.04 *** Liabilities *** Accounts Payable (9,153.66) Total Liabilities (9,153.66) *** 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 lf530F447.10 *24-25 End FB/25-26 Beg FB lf530F447.10 Net of Revenues VS Expenditures - Current Year (7,593.40) Ending Fund Balance 1,522,853.70 Total Liabilities And Fund Balance 1,513,700.04 * Year Not Closed Page 72 of 336 Iks g O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9 racanat� Period Ending 02/28/2026 DB: Tequesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 167,980.27 Investments 140F015.49 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 307,995.76 *** 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 (33,396.76) Ending Fund Balance 307,995.76 Total Liabilities And Fund Balance 307r995.76 * Year Not Closed Page 73 of 336 Agenda Item #10. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 2/28/2026 Cash and cash equivalents Investments Total General Fund#001 $ 412231589 $ 121056,431 $ 1612801020 Building Fund#101 1411296 110291268 11170,564 Capital Improvement Fund#301 11100J 76 901 M31 21001,208 Capital Projects Fund#303 2461840 4131645 6601485 Water Utility#401 215231596 1113981367 1319211963 Refuse&Recycling#402 3841250 74,489 4585739 Stormwater#403 2811312 278,972 5605284 Vehicle Replacement#501 2451028 950,620 111951648 Special Law Enforcement#605 1671980 1401015 3071996 Total Cash and Investments $ 913149068 $ 2792429839 $ 369556,907 *Interfund transfer pending Page 74 of 336 VILLAGE OF TEQUESTA Agenda Item #10. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 2/28/2025 2/28/2026 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 11,344,288 111724,637 380,349 3.35% Sales&Use Taxes 428,978 448,679 19,701 4.59% Franchise fees-gross receipt 189,545 201,005 111460 6.05% Licenses&Permits 41420 2,390 (2,030) -45.93% Rental and misc permits Grants-Federal 2,069 0 (2,069) -100.00% Differs from year to year Grants-State 7,320 58,369 51,049 697.39% Differs from year to year,multiple police grants Intergovernmental Revenue 358,550 354,834 (3,717) -1.04% Chgs for Services-Gen Gov 5221437 70,323 (452,113) -86.54% Land development fees based on the projects Indirect Costs 379,366 445,086 65,720 17.32% FY 2026 increase Rents&Royalties 121-215 12,873 659 5.39% Contributions&Donations 3,523 2,850 (673) -19.11% Differs from year to year Miscellaneous Revenues 40,742 13,708 (27,034) -66.35% Ins reimb final audit not received in FY 2026 Chgs for Services-Public Safety 660,477 626,768 (33,709) -5.10% Fines&Forfeitures 271296 10,378 (16,918) -61.98%Code enforcement fines&fees Impact Fees 851 1,701 851 100.00% Differs from year to year based on the projects Charges for Services-Recreation 90,848 98,541 7,693 8.47% Recreation program fees&special events Unrestricted Investment Earning 128,103 133,189 5,087 3.97% Other Financing Sources 35,231 0 (35,231) -100.00% Disposition of assets,differs from year to year Total General Fund 14,236,258 14,205,332 (30,926) -0.22% Fund 101-BUILDING FUND Licenses&Permits 850,086 533,725 (316,361) -37.22%Varies year to year based upon activity/projects Charges for Services 2,304 2,584 280 12.16% Unrestricted Investment Earning 15,487 17,272 1,785 11.53% Investment balance increase Total Building Fund 867,878 553,582 (314,295) -36.21% Fund 301-Capital Improvement Fund Sales&Use Taxes 259,262 257,071 -0.84% Unrestricted Investment Earning 14,216 21,790 7,575 53.29% Investment balance increase Total Capital Improvement Fund 273,477 278,862 5,384 1.97% Fund 303-Capital Projects Fund Grants-State 0 200,000 200,000 100.00% Loan proceeds for cap.projects recv'd in previous yr. Unrestricted Investment Earning 19,317 8,303 (11,013) -57.01% FY 2026 one month behind,inv balance decrease Total Capital Projects Fund: 19,317 208,303 188,987 978.37% Fund 401-Water Fund Miscellaneous Revenues 944 31,077 30,134 3193.80% Differs from year to year Unrestricted Investment Earning 121,274 157,671 36,397 30.01% Investment balance increase Other Financing Sources 55,541 87,820 32,278 58.12%Capital connect charges Charges for Services 3,339,966 3,592,573 252,607 7.56% Rate increase Total Water Fund: 3,517,725 3,869,141 351,416 9.99% Fund 402-Refuse&Recycling Unrestricted Investment Earning 4,450 2,577 (1,873) -42.09%One month behind Charges for Services 641,066 684,037 42,971 6.70% Total Refuse&Recycling: 645,516 686,614 41,098 6.37% Fund 403-Stormwater Utility Unrestricted Investment Earning 3,809 5,365 1,555 40.83% Investment balance increase Charges for Services 493,656 519,216 25,559 5.18% Total Stormwater Utility: 497,466 524,580 27,115 5.45% Fund 501-Vehicle Replacement Intragovernmental Revenue 207,519 223,653 16,133 7.77% Unrestricted Investment Earning 10,151 17,851 7,700 75.85% Transfers in 1,049,790 0 (1,049,790) -100.00% New fund created FY 2025,initial transfer in Total Vehicle Replacement 1,267,460 241,503 (1,025,957) -80.95% Fund 605-Special Law Enforcement Miscellaneous Revenues 145 0 (145) -100.00% Differ from year to year Other Financing Sources 0 9,350 9,350 100.00% Differ from year to year Forfeitures 43,218 8,400 (34,818) -80.56% Differ from year to year Unrestricted Investment Earning 3,932 3,341 (591) -15.02%One month behind Total Special Law Enforcement 47,295 21,091 (26,204) -55.40% TOTAL REVENUES-ALL FUNDS 21,372,392 20,589,010 (783,381) -3.67% NOTES are for differences grater than 10%and amounts over$1,000. Page 75 of 336 VILLAGE OF TEQUESTA Agenda Item #10. EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 2/28/2025 2/28/2026 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 32,389 29,055 (3,334) -10.29% Council exp seat#1 Manager 146,226 1541198 7,971 5.45% Human Resources 212,932 208,715 (4,217) -1.98% Village Clerk 195,215 199,207 3,992 2.05% Finance 3541127 408,567 541440 15.37% Wages,ins,computer maint&supply-error Legal 38,468 39,944 11477 3.84% Comprehensive Planning 123,211 135,204 11,992 9.73% General Government 290,907 3021446 11,539 3.97% IT 353,332 440,254 86,921 24.60% Computer maint&supply Police Department 117171,708 1,997,409 279,701 16.28% Wages,pension contrib.,ins,drones purchase Code Compliance 40,109 60,866 20,757 51.75% P/T salaries,life/healt ins Fire Control 2/132/238 21191,014 58,776 2.76% Public Works 724,381 675,536 (48,845) -6.74% Leisure Services 648,695 6371124 (11,571) -1.78% Debt Service 469,402 3941233 (75,170) -16.01%Timing in loan payment recording Interfund Transfers 749,790 0 (749,790) -100.00% Varies year to year Total General Fund 8,229,131 7,873,772 (355,359) -4.32% Fund 101-BUILDING FUND Building Department 421,446 472,538 51,092 12.12% Contractual svcs,ins,build improvements Interfund Transfers 75,000 0 (75,000) -100.00% Varies year to year Total Building Fund 496,446 472,538 (23,908) -4.82% Fund 301-Capital Improvement Fund General 787 761 (26) -3.26% Parks 0 15,303 15,303 100.00% Capital projects varies year to year/timing of recording Total Capital Improvement Fund: 787 16,064 15,277 1941.91% Fund 303-Capital Projects Fund Public Works 293,233 0 (293,233) -100.00% Capital projects varies year to year,timing in recording Parks 360,821 23,768 (337,053) -93.41% Capital projects varies year to year,timing in recording Total Capital Projects Fund: 654,054 23,768 (630,285) -96.37% Fund 401-Water Fund Water-Administration 787,118 812,756 251639 3.26% Water- Production 953,935 969,919 151984 1.68% Water-Distribution 442,724 453,252 10,528 2.38% Water-Customer Service 148,136 187,910 39,774 26.85% Ins,bad debt exp Renewal&Replacement 181,955 1,920,590 1,738,636 955.53%Timing in projects invoices recording Capital Improvements 511,388 90,937 (420,451) -82.22% Debt Service 190,837 196,207 5,370 2.81% Interfund Transfers 225,000 0 (225,000) -100.00% Varies year to year Total Water Fund: 3,441,092 4,631,572 1,190,480 34.60% Fund 402-Refuse&Recycling Refuse and Recycling 245,530 257,550 12,021 4.90% Total Refuse&Recycling: 2451530 2571550 121021 4.90% Fund 403-Stormwater Utility Storm Water Utilities 1121842 1061191 (6,651) -5.89% Renewal&Replacement 50 1881724 1881674 377347.02% Differs from year to year based upon projects Total Stormwater Utility: 112,892 2941914 1821022 161.24% Fund 501-Vehicle Replacement General Government 190,250 1611643 (28,608) -15.04% Vehicle's purchases varies year to year Water 0 871454 87,454 100.00% Vehicle's purchases varies year to year Total Vehicle Replacement 1901250 2491097 581846 30.93% Fund 605-Special Law Enforcement Police 761664 541488 (22,176) -28.93% Varries yer to year Total Special Law Enforcement: 761664 541488 (22,176) -28.93% TOTAL EXPENDITURES-ALL FUNDS 13,446,844 13,873,763 426,918 3.17% NOTES are for differences grater than 10%and amounts over$1,000. Page 76 of 336 THE VILLAGE OF TEQUESTA ANaenda Item #1n REVENUE REPORT-CASH BASIS,UNAUDITED wwr FY 2026 FY 2026 41.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 2/28/2026 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 13,628,196 13,628,196 5,678,415 11,724,637 6,046,222 106.48% 86.03 Historically,91%receipted by the end of Feb State revs one month behind,record-cash basis,ins prem Sales&Use Taxes 1,592,845 1,592,845 663,685 448,679 (215,007) -32.40% 28.17 tax received as one distrib at FYE($435K) Franchise fees-gross receipt 608,264 608,264 253,443 201,005 (52,439) -20.69% 33.05 one month behind Licenses&Permits 8,591 8,591 3,580 2,390 (1,190) -33.23% 27.82 Special events,vacational rental permits Indirect Costs 11,068,207 1,068,207 445,086 445,086 0 0.00% 41.67 Grants Federal 3,000 3,000 1,250 0 (1,250) -100.00% 0.00 Differ from year to year,hurricane grant received Grants-State 1,300 1,300 542 58,369 57,827 10675.83% 4,489.93 Police drone grant received Intergovernmental Revenue 11108,351 1,108,351 461,813 354,834 (106,979) -23.17% 32.01 Revs one month behind Chgs for Services-Gen Gov 345,917 345,917 144,132 70,323 (73,809) -51.21% 20.33 Land dev fees based on projects Chgs for Services-Public Safety 1,359,313 1,359,313 566,380 626,768 60,388 10.66% 46.11 Charges for Services-Recr. 197,000 197,000 82,083 98,541 16,458 20.05% 50.02 Rec programs,other rec fees increase,Teq fest Fines&Forfeitures 11,975 11,975 41990 10,378 5,389 108.00% 86.67 Differ from year to year,code enf fines&fees Unrestricted Investment Earning 287,017 287,017 119,590 133,189 13,599 11.37% 46.40 Rents&Royalties 164,538 164,538 68,558 12,873 (55,684) -81.22% 7.82 Timing in revenue recording Impact Fees 2,000 2,000 833 1,701 868 104.15% 85.06 Differ from yr to yr depending on projects/permits Contributions&Donations 1,500 1,500 625 2,850 2,225 356.00% 190.00 Differ from year to year,bricks engravings Miscellaneous Revenues 13,526 13,526 5,636 13,708 8,072 143.23% 101.35 Differ from year to year,ins claims,legal settlements Other Financing Sources 1,000 1,000 417 0 (417) -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 8,501,058 14,205,332 5,704,274 67.10% 69.24 Fund 101-BUILDING FUND Licenses&Permits 698,000 698,000 290,833 533,725 242,892 83.52% 76.46 Varies year to year based upon activity/projects Chgs for Sery-Gen Gov 0 0 0 2,584 2,584 100.00% N/A Admin fees from other gov Unrestricted Investment Earning 25,000 25,000 10,417 17,272 6,856 65.82% 69.09 Above budgeted Appropriate Fund Balance 631,906 631,906 0 0 Total Building Fund 1,354,906 1,354,906 301,250 553,582 252,332 83.76% 40.86 Fund 301-Capital Improvement Fund Sales&Use Taxes 424,000 424,000 176,667 257,071 80,405 45.51% 60.63 State revs two month behind,infr surtax phased out Unrestricted Investment Earn 25,000 25,000 10,417 21,790 11,374 109.19% 87.16 Above budgeted Appropriate Fund Balance 540,544 540,544 0 Total Capital Improvement Fund: 989,544 989,544 187,083 278,862 91,778 49.06% 28.18 Fund 303-Capital Projects Fund Grants-State 0 0 0 200,000 200,000 100.00% 100.00 Differ from year to year,Remembr park grant Unrestricted Investment Earning 15,000 15,000 6,250 8,303 2,053 32.86% 55.36 Above budgeted Transfers In 1,277,500 1,277,500 532,292 0 (532,292) -100.00% 0.00 Transfer pending recording Total Capital Projects Fund: 1,292,500 1,292,500 538,542 208,303 (330,238) -61.32% 16.12 Fund 401-Water Fund Charges for Services 9,675,063 9,675,063 4,031,276 3,592,573 (438,703) -10.88% 37.13 Rev recording one month behind Unrestricted Investment Earn 250,000 250,000 104,167 157,671 53,505 51.36% 63.07 Above budgeted Miscellaneous Revenues 4,000 4,000 1,667 31,077 29,410 1764.62% 776.93 Constr cost reimb Other Financing Sources(icl.loan) 10,062,500 10,062,500 4,192,708 87,820 (4,104,889) -97.91% 0.87 Loan proceeds Appropriate Fund Balance 3,586,907 3,586,907 0 0 Total Water Fund: 23,578,470 23,578,470 8,329,818 3,869,141 (4,460,677) -53.55% 16.41 Fund 402-Refuse&Recycling Charges for Services 782,518 782,518 326,049 684,037 357,988 109.80% 87.41 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 7,500 7,500 3,125 2,577 (548) -17.54% 34.36 One month behind Total Refuse&Recycling: 790,018 790,018 329,174 686,614 357,440 108.59% 86.91 Fund 403-Stormwater Utility Charges for Services 589,169 589,169 245,487 519,216 273,729 111.50% 88.13 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 10,000 10,000 4,167 5,365 1,198 28.76% 53.65 Above budgeted Transfers In 135,000 135,000 56,250 0 (56,250) -100.00% 0.00 Transfer pending recording Total Stormwater Utility: 734,169 734,169 305,904 524,580 218,677 71.49% 71.45 Fund 501-Vehicle Replacement Intragovernmental Revenue 528,741 528,741 220,309 223,653 3,344 1.52% 42.30 Unrestricted Investment Earn 15,000 15,000 6,250 17,851 11,601 185.61% 119.00 Above budgeted Total Vehicle Replacement 1,048,111 1,048,111 226,559 241,503 14,944 6.60% 23.04 Fund 605-Special Law Enforcement Forfeitures 126,009 126,009 52,504 8,400 (44,104) -84.00% 6.67 Differ from year to year,timing of collection Unrestricted Investment Earn 5,000 5,000 2,083 3,341 6,317 303.19% 168.00 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 54,587 21,091 (33,496) -61.36% 15.05 TOTAL REVENUES-ALL FUNDS 50,445,187 50,445,187 18,773,975 20,589,010 1,815,035 9.67% 40.81 NOTES are for differences grater than 10%and amounts over$1,000. Page 77 of 336 THE VILLAGE OF TEQUESTA Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2026 FY 2026 41.67% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 2/28/2026 VARIANCE VARIANCE USED Fund 001-General Fund Council 72,156 72,156 30,065 29,055 1,010 3.36% 40.27(1),(2) Manager 401,858 401,858 167,441 154,198 13,243 7.91% 38.37(1),(2) Human Resources 511,449 511,449 213,104 208,715 4,388 2.06% 40.81(1),(2) Village Clerk 491,461 491,461 204,775 199,207 5,568 2.72% 40.53(1),(2) Finance 889,068 889,068 370,445 408,567 (38,122) -10.29% 45.95(1),(2) Legal 246,000 246,000 102,500 39,944 62,556 61.03% 16.24(1),(2) Comprehensive Planning 411,736 411,736 171,557 135,204 36,353 21.19% 32.84 General Government 725,894 7251894 302,456 3021446 10 0.00% 41.67 IT 750,210 750,210 312,588 440,254 (127,666) -40.84% 58.68(3) Police Department 4,977,801 5,080,798 2,116,999 1,997,409 119,590 5.65% 39.31 Code Compliance 138,481 138,481 57,700 60,866 (3,165) -5.49% 43.95 Fire Control 5,634,706 5,634,706 2,347,794 2,191,014 156,780 6.68% 38.88 Public Works 2,021,042 2,021,042 842,101 675,536 166,564 19.78% 33.43 Leisure Services 1,493,743 1,493,743 622,393 637,124 (14,731) -2.37% 42.65(3) Debt Service 474,226 474,226 197,594 394,233 (196,639) -99.52% 83.13(3) Interfund Transfers 1,277,500 1,277,500 532,292 0 532,292 100.00% 0.00(3) Total General Fund 20,517,331 20,620,328 8,591,803 7,873,772 718,031 8.36% 38.18 Fund 101-BUILDING FUND Building&Zoning 1,354,906 1,371,848 571,603 472,538 99,066 17.33% 34.45 Total Building Fund 1,354,906 1,371,848 571,603 472,538 99,066 17.33% Fund 301-Capital Improvement Fund General 0 0 0 761 (761) -100.00% N/A(2),(3) Parks 0 0 0 15,303 (15,303) -100.00% 100.00 (2),(3) Tequesta Drive(Bridge) 854,544 854,544 356,060 0 356,060 100.00% 0.00 (2),(3) Interfund Transfers 135,000 135,000 56,250 0 56,250 100.00% 0.00 (2),(3) Total Capital Improvement Fund: 989,544 989,544 412,310 16,064 396,246 96.10% 1.62 Fund 303-Capital Projects Fund Public Works 880,000 880,000 366,667 0 366,667 100.00% 0.00 (2),(3) Leisure Services 250,000 335,749 139,895 23,768 116,127 83.01% 0.00 (2),(3) Misc projects 147,500 147,500 61,458 0 61,458 100.00% 0.00 (2),(3) Allocate to Fund Balance* 15,000 15,000 0.00 Total Capital Projects Fund: 1,292,500 1,378,249 574,270 23,768 550,502 95.86% 1.72 Fund 401-Water Fund Water-Administration 2,279,278 2,283,114 951,298 812,756 138,541 14.56% 35.60 Water- Production 2,823,806 2,823,806 1,176,586 969,919 206,667 17.56% 34.35 Water-Distribution 1,047,612 1,047,612 436,505 453,252 (16,747) -3.84% 43.27 Water-Customer Service 350,259 350,259 145,941 187,910 (41,968) -28.76% 53.65 Renewal&Replacement 3,359,500 7,686,978 3,202,907 1,920,590 1,282,317 40.04% 24.98 (z) Capital Improvement 13,225,000 13,765,144 5,735,477 90,937 5,644,539 98.41% 0.00(2) Debt Service 493,015 493,015 205,423 196,207 9,216 4.49% 39.80 Total Water Fund: 23,578,470 28,449,928 11,854,137 4,631,572 7,222,565 60.93% 16.28 Fund 402-Refuse&Recycling Refuse and Recycling 776,859 776,859 323,691 257,550 66,141 20.43% 33.15 Allocate to Fund Balance* 13,159 13,159 5,483 0 5,483 100.00% 0.00 Total Refuse&Recycling: 790,018 790,018 329,174 257,550 71,624 21.76% 32.60 Fund 403-Stormwater Utility Storm Water Utilities 363,153 363,153 151,314 106,191 45,123 29.82% 29.24 Renewal&Replacement 200,000 393,987 164,161 188,724 (24,562) -14.96% 47.90 (2),(3) Other/Reserves/Contingency 171,016 171,016 71,257 0 71,257 100.00% 0.00 (2),(3) Total Stormwater Utility: 734,169 928,156 386,731 294,914 91,817 23.74% 31.77 Fund 501-Vehicle Replacement General Government 894,821 894,821 372,842 161,643 211,200 56.65% 18.06 TPD cars purchase Building 50,000 50,000 20,833 0 20,833 100.00% 0.00 Water 103,290 190,744 79,477 87,454 (7,977) -10.04% 45.85 Vehicles purchase Total Vehicle Replacement 1,048,111 1,135,565 473,152 249,097 224,056 47.35% 21.94 Fund 605-Special Law Enforcement Police 140,138 202,977 84,574 54,488 30,086 35.57% 100.00 (2) Total Special Law Enforcement 140,138 202,977 84,574 54,488 30,086 35.57% 100.00 TOTAL EXPENDITURES-ALL FUNDS 50,445,187 55,866,613 23,277,755 13,873,763 9,403,993 40.40% 24.83 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 2/26/26 for the period ended 2/21/26. Due to timing of payroll dates 7 days of personnel expenditures not reflected in February 2026. (2)Not all operating expenditures/expenses recorded for the services of February 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. Page 78 of 336 Agenda Item #10. February 2026 Department Reports Current Month Columnl 2024/2025 2023/2024 Building Department Current Month 2024/2025 2023/2024 Total Master Permits and subpermits Issued 116 563 965 1516 New Residential Construction Permits 0 3 7 12 Residential Remodel and additions Permits 37 148 134 79 Commercial Remodel and additions Permits 2 29 25 16 Residential Plan Reviews 106 431 878 1379 Commercial Plan Reviews 10 132 87 137 Total Inspections 293 1754 2586 4698 BTR Inspections 3 12 16 18 Trade Inspections 128 605 951 1300 Vacation Rentals Inspections 0 9 6 24 Certificates of Compliance 72 630 709 234 Certificates of Ocupancy 0 3 4 Record Requests 22 97 159 260 Permit/Code Information Requests 51 245 317 417 Meetings/Training 1 16 24 19 BCAIB-BOAF-BOATC/DBPR Meetings 2 13 20 16 LPA 0 0 3 3 Code Enforcement Current Month 2024/2025 2023/2024 Code Enforcement Inspections 23 185 277 253 Notices of Violation Issued 1 12 39 69 Code Cases Opened 14 133 155 176 -By code officer 9 112 154 54 -Reactive 5 21 11 12 Code Cases Closed 15 116 141 99 Code Cases Cleared Within 30 Days 8 55 88 71 Code Cases Scheduled for Hearing 0 10 20 12 Magistrate Meeting 0 1 6 6 Meeting With Residents Regarding Violations 36 226 515 340 Community Development Current Month 2025/2026 2024/2025 2023/2024 Land Development Applications 4 12 26 28 Ongoing Projects 20 62 122 125 EAC/PZB/VC Agenda Items 10 45 n/a n/a Public Records Requests 4 26 50 40 Major Meetings and Conference Calls 20 83 142 109 Residents/Business Owners 15 72 147 101 DRC Meeting 1 2 3 4 Permits(New Single Family and Commercial) 4 12 27 24 Phone Calls/Emails/Walk-Ins 80 390 1085 1235 YTD Totals Fire Current Month 2025/2026 2024/2025 2023/2024 Unit Response Data Fire 14 78 141 38 EMS 92 601 11121 262 Special Operations 5 12 19 5 Other 4 24 63 21 Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 18 103 187 42 Mutual Aid Received-Palm Beach County/Martin County Fire Rescue 11 68 143 31 COVID 0 0 0 0 Inspection Data Page 79 of 336 Agenda Item #10. New Construction 3 23 45 8 Annual Fire 16 136 391 100 New Business/New Occupation/Home Business 0 8 28 7 Re-Inspections 16 79 191 69 Food Truck/Tents 0 6 13 5 Public Relations Events Data Community Function Hours 29 292 537 255 Training 11277 41376 91590 21589 Overtime As of 2/28/2026 Actual Budget Overtime Budget $ 156,258.00 40.55% 106.45% 100%/30.85% YTD Human Resources&Risk Management Current Month 2025/2026 2024/25 2023/24 Open Positions 2 11 19 16 Applications Received 19 237 746 573 Onboardings-Hires 0 5 17 30 Offboardings-Terms 1 4 16 15 Payroll Authorizations& Evaluations 5 44 266 339 FMLA Requests 2 3 19 19 Work Comp Claims/FF Cancer Claims 1 6 18 17 Labor Relations(Grievances/Arbitrations/Negotiations etc) 3 6 37 48 Records Requests 1 8 19 31 HR Information System Adjustments 508 2,968 101220 111666 Safety Meetings and Assessments 0 1 6 5 Auto, Property, Liability Claims 1 3 14 7 Parks and Recreation Current Month 2025/2026 2024/2025 2023/2024 Recreation Programs All Programs 352 1685 4005 Summer Camp 0 0 1000 1200 Kids Night Out At The Rec 0 8 37 13 Gymnastics 237 1185 2844 3167 Facility/Field Rentals for Tequesta Park/Constitution Park/Recreation Center Rentals Constitution Park Pavilion Rentals 7 85 245 76 Recreation Center Facility Rentals (Include JTAA, HOA,Good Sheppard,etc.. 12 47 65 Field Reservations(#of times not estimated attendance) 21 135 200 Special Events Food Truck 0 800 800 Tequesta Fest 0 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 Tequesta Hold 'Em 0 500 80's Dance& Roller Jam 350 350 Police Current month 2025/2026 2024/2025 2023/2024 Communication Division Page 80 of 336 Agenda Item #10. Officer Initiated Calls 31107 10,957 211160 10,486 Calls for Service 190 846 21460 21647 Fire Rescue 28 94 248 282 Patrol Division Reports Filed 30 110 277 346 Arrest 4 14 42 40 Crashes Investigated 10 50 122 122 Traffic Stops 339 586 11244 11789 Citations 67 111 470 588 Warnings 236 384 808 751 E-Bike-Citations,Warning, Education 7 46 Administration Public Records Request 48 194 516 547 Community Events Detail/Event Hours 181 793 C.O.P. Hours 24 206.25 Community Services 7 27 (Helmet Fitting,Car Seat Install, Fingerprinting,CTED,Chief-For-A-Day,etc.) Overtime Actual Budget Goal/Actual% Goal/Actual% Operations $ 152,628.00 39.5%/32.1% 100%/85.7% YTD Totals Public Works Current month 2025/2026 2024/2025 2023/2024 Equipment Maintenance 4 20 53 119 Sidewalk Repairs and or Grinding 4 18 38 58 Street Signs Replaced 0 12 64 90 Road Repairs 2 5 25 29 Indoor/Outdoor lights Repaired 8 29 55 119 Street Light Outages 2 14 19 137 Work Orders 288 1451 2785 5142 Standby Generator Maintenance 14 66 121 190 Fleet Maintenance-Vehicles Serviced 3 12 29 115 Surplus-Junked or Sold lems 3 11 18 69 Engineering Services 4 14 18 45 Resident Calls 21 88 91 258 Projects 12 59 147 212 Totals Village Clerk's Office February 2025/2026 2024/2025 2023-2024 Agendas Compiled and Distributed 3 8 34 40 Minutes Completed (includes council,committees,spec meetings) 3 8 31 40 Council,Committee,and Special Meeting Hours 5 18 53 64 Orders Processed 2 10 19 21 Resolutions Processed 0 6 28 25 Ordinances Processed 0 7 11 12 Agreements Processed 9 65 107 97 Public Records Processed 42 171 377 422 Agenda/Minute Portal (iCompass)Total Monthly Visits 3231 13637 30551 25371 Agenda/Minute Portal (iCompass) Unique Monthly Visits 1391 7482 22469 18733 Public Information Officer Social Media Post(Number of Post to all social) 44 195 498 Content Interaction (Likes,shares,comments,etc) 2303 9120 14886 410 Reach 68,076 267137 Facebook Messenger Responses(this does not include post responses) 31 251 671 61 Page 81 of 336 Agenda Item #10. Website:VOTBot TOTAL Queries(Artificial Intelligence Quesitons Answered) 72 364 1016 1029 Website:VOTBot Unique Users(Artificial Intelligence Quesitons Answered) 55 280 Press Releases 0 1 3 4 CodeRed Messages Launched 3 17 48 59 Tequesta News Messages(Friday Newsletter) 3 16 44 42 Departmental/Other Project Videos/Reels 2 11 19 3 Smoke Signals 1 1 4 4 Elections Vacancy: Created application,marketed and processed apps 6 6 Election: Campaign Treasurer Reports/Candidate Documentation/Office Report 0 4 5 3 Election: Review Candidate Handbook 0 3 4 3 Election: Process filing/qualifying paperwork 0 3 4 2 Clerk&Public Information Officer Events&Meetings: ELECTIONS: Applications for temporary council member. RESIDENT ACADEMY: Communicated with participants and council,ordered food,setup,etc. 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. MISC: Attended Selection Committee,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, DemanclStar,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) 2 5 Service Line Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 6 Line Maintenance 63 966 Meter Reader Related Work Orders 3 9 Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls,Pond Mowing&Inspections,et 43 188 Employee Call Back 9 40 Meter Set/Changed Out 12 77 Utilities Department-Customer Service Current Month 2023/2024 2022/23(FY22) Leak Adjustment Requests 5 240 (not counted) * Utilities Billing/Customer Service dashboard in monthly report for Council Utilities Department-Water Production Current Month 2026 YTD Calendar Yr 25**YTI Calendar Yr 24**YTD Water Production Total(million gallons(MG)) 87.794 181.447 1094.123 999.482 Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.446 3.446 4.015 3.876 Average Daily Production Demand(MGD) 3.135 3.075 2.997 2.738 Monthly Rainfall 0.45 1.20 57.08 77.17 **-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 82 of 336 CL a) LL