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HomeMy WebLinkAboutDocumentation_Regular_Tab 17_4/9/2026 Agenda Item #170 Regular Council STAFF MEMO A-1 Meeting: Regular Council - Apr 09 2026 Staff Contact: Jeremy Allen, Village Manager Department: Manager Manager's Monthly Report (to follow) 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 $12.0 million, which represents 88% of the budgeted amount. Historically, 91% of ad valorem tax distribution is receipted by the end of February. 3. Sales/use taxes (41%), 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 five months' collections, with local infrastructure surtax phased out . 4. Intergovernmental revenues (40%), 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 five months' collections. 5. Revenues (Budgetary comparison) recorded in the General fund represent 73% of the budgeted due to the distribution nature of Ad valorem taxes collected at 88%, representing 80% of overall General fund revenues at 3/31/2026. 6. Overall Expenditures (Budgetary comparison) in the General Fund represent 45% of budgeted and are on target for five months' spending. Not all the expenditures recorded for the services provided up to 3/31/26 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds decreased by $919 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 689 of 1201 Agenda Item #17. 8. Expenditures (Prior year comparison) all funds — increased by $1.3 million (8%) mainly due to water and stormwater capital projects. 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BUDGET INFORMAJION: 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 TACHMENTS: Mar 2026 2March 2026 Managers Report.ADA - March 2026 Grant Budget Worksheet.ADA Page 690 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 2,579,471.78 Investments 13,048,109.31 Accounts Receivable 1,013,932.22 Due from Other Funds 0.00 Accrued Income Receivable 2,305.71 Inventories 53,553.42 Prepaids 71,050.27 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 16,768,422.71 *** Liabilities *** Accounts Payable 111.86 Accrued liabilities (24,578.08) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 866.46 Deferred Revenue 996,223.25 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities 972,623.49 *** Fund Balance *** F/B - Reserved for Inventories 0.00 F/B - Res for Encumbrance 0.00 F/B - All Other Reserves 0.00 F/B - Unreserved - Designated 0.00 F/B - Unreserved/Undesignated 0.00 Fund Balance - 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 8,268,329.18 Total Fund Balance 10,107,025.28 Beginning Fund Balance 10,107,025.28 Net of Revenues VS Expenditures 5,688,773.94 Ending Fund Balance 15,795,799.22 Total Liabilities And Fund Balance 16,768,422.71 Page 691 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 175,475.70 Investments lf032FO21.77 Accounts Receivable 13.17 Inventories 1,207.58 Prepaids 776.89 Total Assets 1,209,495.11 *** Liabilities *** Accounts Payable 0.00 Accrued liabilities 0.00 Due to Other Governments 10,327.46 Total Liabilities 10,327.46 *** Fund Balance *** F/B - Unreserved/Undesignated 0.00 Fund Balance - Nonspendable 22,829.62 Fund Balance - Restricted lr044r495.97 Fund Balance - Assigned 16,942.21 Fund Balance - Unassigned 0.00 Total Fund Balance lf084r267.80 Beginning Fund Balance lf084r267.80 Net of Revenues VS Expenditures 114,899.85 Ending Fund Balance 1,199,167.65 Total Liabilities And Fund Balance 1,209,495.11 Page 692 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 835,836.26 Investments 1,203,366.35 Accounts Receivable 18,492.22 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 2,057,694.83 *** 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 670,365.00 Fund Balance - Assigned 74,441.00 Fund Balance - Unassigned 0.28 Total Fund Balance 1,760,222.28 Beginning Fund Balance 1,760,222.28 Net of Revenues VS Expenditures 297,472.55 Ending Fund Balance 2,057,694.83 Total Liabilities And Fund Balance 2,057,694.83 Page 693 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 82,894.89 Investments 114,724.53 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 197,619.42 *** 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 460F885.85 Fund Balance - Unassigned 0.00 Total Fund Balance 460,885.85 Beginning Fund Balance 460F885.85 Net of Revenues VS Expenditures (278,330.32) Ending Fund Balance 182,555.53 Total Liabilities And Fund Balance 197,619.42 Page 694 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 3,257,362.94 Investments 10,388,184.91 Accounts Receivable 580,565.52 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 430,054.98 Prepaids 21,321.71 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 32,615,525.24 *** 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 43,715.00 Noncurrent liabilities 2,468,308.24 Other Long Term Liabilities 362,489.46 Def Inflows of Resources 184,289.14 Total Liabilities 3,576,602.41 *** 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 14,261,836.00 Net Assets, Restricted 0.00 Fund Balance - Restricted 483,747.80 Fund Balance - Committed 500,000.00 Fund Balance - Unassigned 14,941,195.37 Total Fund Balance 30,186,779.17 Beginning Fund Balance 30,186,779.17 Net of Revenues VS Expenditures (1,147,856.34) Ending Fund Balance 29,038,922.83 Total Liabilities And Fund Balance 32,615,525.24 Page 695 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 336,936.93 Investments 74,683.43 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 411,620.36 *** 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 29,675.60 Total Fund Balance 29,675.60 Beginning Fund Balance 29,675.60 Net of Revenues VS Expenditures 381,944.76 Ending Fund Balance 411,620.36 Total Liabilities And Fund Balance 411,620.36 Page 696 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 287,728.16 Investments 279,752.78 Accounts Receivable 1,061.30 Due from Other Funds 0.00 Inventories 1,558.78 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 2,891,816.75 *** 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 2,254,472.00 Fund Balance - Unassigned 386,349.98 Total Fund Balance 2,640,821.98 Beginning Fund Balance 2,640,821.98 Net of Revenues VS Expenditures 213,470.98 Ending Fund Balance 2,854,292.96 Total Liabilities And Fund Balance 2,891,816.75 Page 697 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 501 VEHICLE REPLACEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 293,892.75 Investments 953,083.42 Accounts Receivable 0.00 Machinery & Equipment 318,052.06 Total Assets 1,565,028.23 *** Liabilities *** Accounts Payable (7,480.74) Total Liabilities (7,480.74) *** Fund Balance *** N.A., Inv in Cap, net of debt 0.00 Fund Balance - Assigned 0.00 Fund Balance - Unassigned 1,530,447.10 Total Fund Balance lf530F447.10 Beginning Fund Balance lr530F447.10 Net of Revenues VS Expenditures 42,061.87 Ending Fund Balance 1,572,508.97 Total Liabilities And Fund Balance 1,565,028.23 Page 698 of 1201 ksIg 7� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9 0§ 4 r acanat� Period Ending 03/31/2026 DB: Tequesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 145,028.22 Investments 140F415.36 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 285,443.58 *** 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 278,553.52 Fund Balance - Assigned 62,839.00 Fund Balance - Unassigned 0.00 Total Fund Balance 341,392.52 Beginning Fund Balance 341,392.52 Net of Revenues VS Expenditures (55,948.94) Ending Fund Balance 285,443.58 Total Liabilities And Fund Balance 285,443.58 Page 699 of 1201 Agenda Item #17. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 3/31/2026 Cash and cash equivalents Investments Total General Fund#001 $ 215791472 $ 131048J09 $ 1516271581 Building Fund#101 1751476 11032M22 11207A97 Capital Improvement Fund#301 8351836 11203,366 21039,203 Capital Projects Fund#303 821895 1141725 1971619 Water Utility#401 312571363 101388J95 1316451558 Refuse&Recycling#402 3361937 7403 411,620 Stormwater#403 2871728 279,753 567A81 Vehicle Replacement#501 2931893 95303 19246,976 Special Law Enforcement#605 1451028 1401415 2851444 Total Cash and Investments $ 719949628 $ 279234,352 $ 359228,979 *Interfund transfer pending Page 700 of 1201 VILLAGE OF TEQUESTA Agenda Item #17. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 3/31/2025 3/31/2026 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 11,613,227 12,011,853 398,626 3.43% Sales&Use Taxes 516,782 537,830 21,048 4.07% Franchise fees-gross receipt 232,868 247,698 14,831 6.37% Licenses&Permits 4,460 3,070 (1,390) -31.17% Rental and misc permits Grants-Federal 2,069 0 (2,069) -100.00% Differs from year to year Grants-State 14,835 59,738 44,903 302.69% Differs from year to year,multiple grants Intergovernmental Revenue 440,021 441,221 1,200 0.27% Chgs for Services-Gen Gov 527,014 83,133 (443,881) -84.23% Land development fees based on the projects Indirect Costs 455,239 534,104 78,864 17.32% Based upon increase construction projects. Rents&Royalties 16,837 13,339 (3,498) -20.78% Contributions&Donations 13,274 3,050 (10,224) -77.02% Differs from year to year Miscellaneous Revenues 48,532 14,272 (34,260) -70.59% Ins reimb final audit not received in FY 2026 Chgs for Services-Public Safety 8041731 755,714 (49,017) -6.09% Fines&Forfeitures 28,617 11,089 (17,529) -61.25%Code enforcement fines&fees Impact Fees 1,276 2,977 1,701 133.33% Differs from year to year based on the projects Charges for Services-Recreation 110,247 106,843 (3,403) -3.09% Recreation program fees&special events Unrestricted Investment Earning 180,759 176,060 (4,699) -2.60% Other Financing Sources 35,231 2,034 (33,197) -94.23% Disposition of assets,differs from year to year Total General Fund 15,046,019 15,004,026 (41,993) -0.28% Fund 101-BUILDING FUND Licenses&Permits 937,866 653,919 (283,947) -30.28%Varies year to year based upon activity/projects Charges for Services 3,018 12,512 9,494 314.54%Site plan review fee implemented Miscellaneous Revenues 213 0 (213) -99.99% Differs from year to year Unrestricted Investment Earning 19,194 20,246 1,052 5.48% Investment balance increase Total Building Fund 960,291 686,677 (273,614) -28.49% Fund 301-Capital Improvement Fund Sales&Use Taxes 325,031 281,056 (43,975) -13.53% Infr surtax phased out in FY 2026 Unrestricted Investment Earning 17,597 25,980 8,383 47.64% Investment balance increase Total Capital Improvement Fund 342,628 307,036 (35,592) -10.39% 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 21,605 9,496 (12,109) -56.05% FY 2026 one month behind,inv balance decrease Total Capital Projects Fund: 21,605 209,496 187,891 869.65% Fund 401-Water Fund Miscellaneous Revenues 4,599 31,077 26,478 575.69% Differs from year to year Unrestricted Investment Earning 163,345 195,177 31,832 19.49% Investment balance increase Other Financing Sources 61,388 103,956 42,568 69.34%Capital connect charges Charges for Services 4,046,098 4,343,022 296,924 7.34% Rate increase Total Water Fund: 4,275,431 4,673,232 397,802 9.30% Fund 402-Refuse&Recycling Unrestricted Investment Earning 5,690 3,505 (2,185) -38.40%One month behind Charges for Services 656,199 700,377 44,178 6.73% Total Refuse&Recycling: 661,889 703,883 41,993 6.34% Fund 403-Stormwater Utility Miscellaneous Revenues 10,000 0 (10,000) -100.00% Differ from year to year Grants-State 145,000 0 (145,000) -100.00% Differ from year to year Unrestricted Investment Earning 5,282 6,687 1,404 26.59% Investment balance increase Charges for Services 505,260 527,942 22,682 4.49% Total Stormwater Utility: 665,543 534,629 (130,914) -19.67% Fund 501-Vehicle Replacement Intragovernmental Revenue 249,023 268,383 19,360 7.77% Unrestricted Investment Earning 13,557 20,749 7,192 53.05% Increased reserves. Other Financing Sources 0 2,375 2,375 100.00% New fund created FY 2025 Transfers in 1,049,790 0 (1,049,790) -100.00% New fund created FY 2025,initial transfer in Total Vehicle Replacement 1,312,370 291,507 (1,020,863) -77.79% 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 60,835 8,400 (52,435) -86.19% Differ from year to year Unrestricted Investment Earning 4,601 4,044 (557) -12.10%One month behind Total Special Law Enforcement 65,580 21,794 (43,786) -66.77% TOTAL REVENUES-ALL FUNDS 23,351,357 22,432,280 (919,076) -3.94% NOTES are for differences grater than 10%and amounts over$1,000. Page 701 of 1201 VILLAGE OF TEQUESTA Agenda Item #17. EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 3/31/2025 3/31/2026 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 33,278 32,681 (598) -1.80% Council exp seat#1 Manager 175,243 183,604 8,361 4.77% Human Resources 243,896 2441173 277 0.11% Village Clerk 224,031 229,905 5,873 2.62% Finance 4321496 469,530 37,034 8.56% Wages,ins,computer maint&supply-ClearGov Legal 45,978 66,910 20,933 45.53% Differs from year to year based upon service needs Comprehensive Planning 146,802 163,497 16,695 11.37% Wages,ins,contractual svcs General Government 355,266 375,479 201213 5.69% IT 410,167 4741469 64,302 15.68% Computer maint&supply Police Department 21115,348 2,370,719 255,371 12.07% Wages,pension contrib.,ins,drones&misc cap projects Code Compliance 48,720 72,620 23,900 49.06% F/T salary P/T last year,life/healt ins Fire Control 2,555,000 2,615,271 60,271 2.36% Public Works 850,561 828,181 (22,380) -2.63% Leisure Services 749,016 7321436 (16,580) -2.21% Debt Service 473,875 455,776 (18,099) -3.82% Interfund Transfers 749,790 0 (749,790) -100.00% Varies year to year Total General Fund 9,609,468 9,315,252 (294,217) -3.06% Fund 101-BUILDING FUND Building Department 512,964 571,777 58,813 11.47% Contractual svcs,ins,build improvements Interfund Transfers 75,000 0 (75,000) -100.00% Varies year to year Total Building Fund 587,964 571,777 (16,187) -2.75% Fund 301-Capital Improvement Fund General 6,357 761 (5,596) -88.03% Capital projects varies year to year/timing of recording Parks 0 15,303 15,303 100.00% Capital projects varies year to year/timing of recording Total Capital Improvement Fund: 6,357 16,064 9,707 152.71% Fund 303-Capital Projects Fund Public Works 293,233 422,049 128,816 43.93% Capital projects varies year to year,timing in recording Parks 518,592 65,778 (452,814) -87.32% Capital projects varies year to year,timing in recording Total Capital Projects Fund: 811,825 487,827 (323,998) -39.91% Fund 401-Water Fund Water-Administration 993,727 1,023,593 29,866 3.01% Water- Production 1,170,393 1,138,108 (32,285) -2.76% Water-Distribution 507,884 609,531 101,647 20.01% Other contr svcs,water system&maint Water-Customer Service 176,382 218,289 411907 23.76% Ins,bad debt exp Renewal&Replacement 222,628 2,439,360 2,216,732 995.71%Timing in projects invoices recording Capital Improvements 612,337 157,627 (454,710) -74.26%Timing in projects invoices recording Debt Service 229,266 234,582 5,316 2.32% Interfund Transfers 225,000 0 (225,000) -100.00% Varies year to year Total Water Fund: 4,137,617 5,821,089 1,683,472 40.69% Fund 402-Refuse&Recycling Refuse and Recycling 306,912 321,938 15,026 4.90% Total Refuse&Recycling: 3061912 3211938 151026 4.90% Fund 403-Stormwater Utility Storm Water Utilities 1321279 1321434 156 0.12% Renewal&Replacement 50 1881724 1881674 377347.02% Differs from year to year based upon projects Total Stormwater Utility: 132329 3211158 1881829 142.70% Fund 501-Vehicle Replacement General Government 224,162 1611991 (62,171) -27.73% Vehicle's purchases varies year to year Water 0 871454 87,454 100.00% Vehicle's purchases varies year to year Total Vehicle Replacement 2241162 2491445 251283 11.28% Fund 605-Special Law Enforcement Police 851215 771743 (7,473) -8.77% Varries year to year Total Special Law Enforcement: 851215 771743 (7,473) -8.77% TOTAL EXPENDITURES-ALL FUNDS 15,901,848 17/182/292 11280,444 8.05% NOTES are for differences grater than 10%and amounts over$1,000. Page 702 of 1201 THE VILLAGE OF TEQUESTA Aaenda Item #17. REVENUE REPORT-CASH BASIS,UNAUDITED wwr FY 2026 FY 2026 50.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET I BUDGET BUDGET 3/31/2026 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 13,628,196 13,628,196 6,814,098 12,011,853 5,197,755 76.28% 88.14 Historically,91%receipted by the end of Feb State revs one month behind,record-cash basis,ins prem Sales&Use Taxes 1,592,845 1,592,845 796,423 537,830 (258,592) -32.47% 33.77 tax received as one distrib at FYE($435K) Franchise fees-gross receipt 608,264 608,264 304,132 247,698 (56,434) -18.56% 40.72 one month behind Licenses&Permits 8,591 8,591 4,296 3,070 (1,226) -28.53% 35.74 Special events,vacational rental permits Indirect Costs 11,068,207 1,068,207 534,104 534,104 0 0.00% 50.00 Grants Federal 3,000 3,000 1,500 0 (1,500) -100.00% 0.00 Differ from year to year,hurricane grant received Grants-State 1,300 1,300 650 59,738 59,088 9090.40% 4,595.20 Police drone grant received Intergovernmental Revenue 11108,351 1,108,351 554,176 441,221 (112,955) -20.38% 39.81 Revs one month behind Chgs for Services-Gen Gov 345,917 345,917 172,959 83,133 (89,826) -51.93% 24.03 Land dev fees based on projects Chgs for Services-Public Safety 1,359,313 1,359,313 679,657 755,714 76,058 11.19% 55.60 Charges for Services-Recr. 197,000 197,000 98,500 106,843 8,343 8.47% 54.24 Fines&Forfeitures 11,975 11,975 5,988 11,089 5,101 85.20% 92.60 Differ from year to year,code enf fines&fees Unrestricted Investment Earning 287,017 287,017 143,509 176,060 32,551 22.68% 61.34 Rents&Royalties 164,538 164,538 82,269 13,339 (68,930) -83.79% 8.11 Timing in revenue recording Impact Fees 2,000 2,000 1,000 2,977 1,977 197.72% 148.86 Differ from yr to yr depending on projects/permits Contributions&Donations 1,500 1,500 750 3,050 2,300 306.67% 203.33 Differ from year to year,bricks engravings Miscellaneous Revenues 13,526 13,526 6,763 14,272 7,509 111.04% 105.52 Differ from year to year,ins claims,legal settlements Other Financing Sources 1,000 1,000 500 2,034 1,534 306.80% 203.40 Assets disposition,differs from year to year Appropriate Fund Balance 114,791 114,791 0 Total General Fund 20,517,331 20,517,331 10,201,270 15,004,026 4,802,756 47.08% 73.13 Fund 101-BUILDING FUND Licenses&Permits 698,000 698,000 349,000 653,919 304,919 87.37% 93.68 Varies year to year based upon activity/projects Chgs for Sery-Gen Gov 0 0 0 12,512 12,512 100.00% N/A Admin fees from other gov Unrestricted Investment Earning 25,000 25,000 12,500 20,246 7,746 61.97% 80.98 Above budgeted Appropriate Fund Balance 631,906 631,906 0 0 Total Building Fund 1,354,906 1,354,906 361,500 686,676 325,176 89.95% 50.68 Fund 301-Capital Improvement Fund Sales&Use Taxes 424,000 424,000 212,000 281,056 69,056 32.57% 66.29 State revs two month behind,infr surtax phased out Unrestricted Investment Earn 25,000 25,000 12,500 25,980 13,480 107.84% 103.92 Above budgeted Appropriate Fund Balance 540,544 540,544 0 Total Capital Improvement Fund: 989,544 989,544 224,500 307,036 82,536 36.76% 31.03 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 7,500 9,496 1,996 26.62% 63.31 Above budgeted Transfers In 1,277,500 1,277,500 638,750 0 (638,750) -100.00% 0.00 Transfer pending recording Total Capital Projects Fund: 1,292,500 1,292,500 646,250 209,496 (436,754) -67.58% 16.21 Fund 401-Water Fund Charges for Services 9,675,063 9,675,063 4,837,532 4,343,022 (494,509) -10.22% 44.89 Rev recording one month behind Unrestricted Investment Earn 250,000 250,000 125,000 195,177 70,177 56.14% 78.07 Above budgeted Miscellaneous Revenues 4,000 4,000 2,000 31,077 29,077 1453.85% 776.93 Constr cost reimb Other Financing Sources(icl.loan) 10,062,500 10,062,500 5,031,250 103,956 (4,927,294) -97.93% 1.03 Loan proceeds,timing in receiving Appropriate Fund Balance 3,586,907 3,586,907 0 0 Total Water Fund: 23,578,470 23,578,470 9,995,782 4,673,232 (5,322,549) -53.25% 19.82 Fund 402-Refuse&Recycling Charges for Services 782,518 782,518 391,259 700,377 309,118 79.01% 89.50 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 7,500 7,500 3,750 3,505 (245) -6.52% 46.74 One month behind Total Refuse&Recycling: 790,018 790,018 395,009 703,883 308,874 78.19% 89.10 Fund 403-Stormwater Utility Charges for Services 589,169 589,169 294,585 527,942 233,358 79.22% 89.61 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 10,000 10,000 5,000 6,687 1,687 33.74% 66.87 Above budgeted Transfers In 135,000 135,000 67,500 0 (67,500) -100.00% 0.00 Transfer pending recording Total Stormwater Utility: 734,169 734,169 367,085 534,629 167,544 45.64% 72.82 Fund 501-Vehicle Replacement Intragovernmental Revenue 528,741 528,741 264,371 268,383 4,013 1.52% 50.76 Unrestricted Investment Earn 15,000 15,000 7,500 20,749 13,249 176.65% 138.33 Above budgeted Other Financing Sources 0 0 0 2,375 2,375 100.00% N/A Appropriate Fund Balance 504,370 504,370 0 0 Total Vehicle Replacement 1,048,111 1,048,111 271,871 291,507 19,637 7.22% 27.81 Fund 605-Special Law Enforcement Forfeitures 126,009 126,009 63,005 8,400 (54,605) -86.67% 6.67 Differ from year to year,timing of collection Unrestricted Investment Earn 5,000 5,000 2,500 4,044 5,900 235.99% 168.00 Above budgeted Other Financing Sources 0 0 0 9,350 9,350 100.00% N/A Differs from year to year Appropriate Fund Balance 9,129 9,129 0 Total Special Law Enforcement 140,138 140,138 65,505 21,794 (43,711) -66.73% 15.55 TOTAL REVENUES-ALL FUNDS 50,445,187 50,445,187 22,528,770 22,432,279 (96,491) -0.43% 44.47 NOTES are for differences grater than 10%and amounts over$1,000. Page 703 of 1201 THE VILLAGE OF TEQUESTA Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2026 FY 2026 50.00% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 3/31/2026 VARIANCE VARIANCE USED Fund 001-General Fund Council 72,156 72,156 36,078 32,681 3,397 9.42% 45.29(1),(2) Manager 401,858 401,858 200,929 183,604 17,325 8.62% 45.69(1),(2) Human Resources 511,449 511,449 255,725 244,173 11,551 4.52% 47.74(1),(2) Village Clerk 491,461 491,461 245,731 229,905 15,826 6.44% 46.78(1),(2) Finance 889,068 889,068 444,534 469,530 (24,996) -5.62% 52.81(1),(2) Legal 246,000 246,000 123,000 66,910 56,090 45.60% 27.20(1),(2) Comprehensive Planning 411,736 411,736 205,868 163,497 42,371 20.58% 39.71(1),(2) General Government 725,894 7251894 3621947 3751479 (12,532) -3.45% 51.73(1),(2) IT 750,210 750,210 375,105 474,469 (99,364) -26.49% 63.24(3) Police Department 4,977,801 5,080,798 2,540,399 2,370,719 169,680 6.68% 46.66 Code Compliance 138,481 138,481 69,241 72,620 (3,379) -4.88% 52.44 Fire Control 5,634,706 5,634,706 2,817,353 2,615,271 202,082 7.17% 46.41 Public Works 2,021,042 2,021,042 1,010,521 828,181 182,340 18.04% 40.98 Leisure Services 1,493,743 1,493,743 746,872 732,436 14,436 1.93% 49.03(3) Debt Service 474,226 474,226 237,113 455,776 (218,663) -92.22% 96.11(3) Interfund Transfers 1,277,500 1,277,500 638,750 0 638,750 100.00% 0.00(3) Total General Fund 20,517,331 20,620,328 10,310,164 9,315,252 994,912 9.65% 45.18 Fund 101-BUILDING FUND Building&Zoning 1,354,906 1,371,848 685,924 571,777 114,147 16.64% 41.68 Total Building Fund 1,354,906 1,371,848 685,924 571,777 114,147 16.64% Fund 301-Capital Improvement Fund General 0 0 0 761 (761) -100.00% N/A(2),(3) Parks 0 0 0 8,803 (8,803) -100.00% 100.00 (2),(3) Tequesta Drive(Bridge) 854,544 854,544 427,272 0 427,272 100.00% 0.00 (2),(3) Interfund Transfers 135,000 135,000 67,500 0 67,500 100.00% 0.00 (2),(3) Total Capital Improvement Fund: 989,544 989,544 494,772 9,564 485,208 98.07% 0.97 Fund 303-Capital Projects Fund Public Works 880,000 880,000 440,000 422,049 17,951 4.08% 47.96 (2),(3) Leisure Services 250,000 335,749 167,875 65,777 102,097 60.82% 0.00 (2),(3) Misc projects 147,500 147,500 73,750 0 73,750 100.00% 0.00 (2),(3) Allocate to Fund Balance* 15,000 15,000 0.00 Total Capital Projects Fund: 1,292,500 1,378,249 689,125 487,826 201,298 29.21% 35.39 Fund 401-Water Fund Water-Administration 2,279,278 2,283,114 1,141,557 1,023,593 117,964 10.33% 44.83 Water- Production 2,823,806 2,823,806 1,411,903 1,138,108 273,795 19.39% 40.30 Water-Distribution 1,047,612 1,047,612 523,806 609,531 (85,725) -16.37% 58.18 Water-Customer Service 350,259 350,259 175,130 218,289 (43,159) -24.64% 62.32 Renewal&Replacement 3,359,500 7,686,978 3,843,489 2,439,360 1,404,129 36.53% 31.73 (z) Capital Improvement 13,225,000 13,765,144 6,882,572 157,627 6,724,945 97.71% 0.00(2) Debt Service 493,015 493,015 246,508 234,582 11,926 4.84% 47.58 Total Water Fund: 23,578,470 28,449,928 14,224,964 5,821,089 8,403,875 59.08% 20.46 Fund 402-Refuse&Recycling Refuse and Recycling 776,859 776,859 388,430 321,938 66,492 17.12% 41.44 Allocate to Fund Balance* 13,159 13,159 6,580 0 6,580 100.00% 0.00 Total Refuse&Recycling: 790,018 790,018 395,009 321,938 73,071 18.50% 40.75 Fund 403-Stormwater Utility Storm Water Utilities 363,153 363,153 181,577 132,434 49,142 27.06% 36.47 Renewal&Replacement 200,000 393,987 196,993 188,724 8,270 4.20% 47.90 (2),(3) Other/Reserves/Contingency 171,016 171,016 85,508 0 85,508 100.00% 0.00 (2),(3) Total Stormwater Utility: 734,169 928,156 464,078 321,158 142,920 30.80% 34.60 Fund 501-Vehicle Replacement General Government 894,821 894,821 447,411 161,991 285,419 63.79% 18.10 TPD cars purchase Building 50,000 50,000 25,000 0 25,000 100.00% 0.00 Water 103,290 190,744 95,372 87,454 7,918 8.30% 45.85 Vehicles purchase Total Vehicle Replacement 1,048,111 1,135,565 567,783 249,445 318,337 56.07% 21.97 Fund 605-Special Law Enforcement Police 140,138 202,977 101,489 77,743 23,746 23.40% 100.00 (2) Total Special Law Enforcement 140,138 202,977 101,489 77,743 23,746 23.40% 100.00 TOTAL EXPENDITURES-ALL FUNDS 50,445,187 55,866,613 27,933,306 17,175,791 10,757,515 38.51% 30.74 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 3/26/26 for the period ended 3/21/26. Due to timing of payroll dates 10 days of personnel expenditures not reflected in March 2026. (2)Not all operating expenditures/expenses recorded for the services of March 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 704 of 1201 Agenda Item #17. March 2026 Department Reports Current Month Columnl 2024/2025 2023/2024 Building Department Current Month 2024/2025 2023/2024 Total Master Permits and subpermits Issued 167 679 965 1516 New Residential Construction Permits 3 3 7 12 Residential Remodel and additions Permits 68 185 134 79 Commercial Remodel and additions Permits 0 31 25 16 Residential Plan Reviews 147 537 878 1379 Commercial Plan Reviews 20 142 87 137 Total Inspections 346 2047 2586 4698 BTR Inspections 0 15 16 18 Trade Inspections 122 733 951 1300 Vacation Rentals Inspections 0 9 6 24 Certificates of Compliance 103 702 709 234 Certificates of Ocupancy 1 3 4 Record Requests 21 119 159 260 Permit/Code Information Requests 52 296 317 417 Meetings/Training 3 17 24 19 BCAIB-BOAF-BOATC/DBPR Meetings 1 15 20 16 LPA 0 0 3 3 Code Enforcement Current Month 2024/2025 2023/2024 Code Enforcement Inspections 17 208 277 253 Notices of Violation Issued 1 13 39 69 Code Cases Opened 11 147 155 176 -By code officer 4 121 154 54 -Reactive 6 26 11 12 Code Cases Closed 9 131 141 99 Code Cases Cleared Within 30 Days 5 63 88 71 Code Cases Scheduled for Hearing 0 10 20 12 Magistrate Meeting 0 1 6 6 Meeting With Residents Regarding Violations 27 262 515 340 Community Development Current Month 2025/2026 2024/2025 2023/2024 Land Development Applications 2 14 26 28 Ongoing Projects 14 76 122 125 EAC/PZB/VC Agenda Items 9 54 n/a n/a Public Records Requests 5 31 50 40 Major Meetings and Conference Calls 17 100 142 109 Residents/Business Owners 17 89 147 101 DRC Meeting 0 2 3 4 Permits(New Single Family and Commercial) 4 16 27 24 Phone Calls/Emails/Walk-Ins 90 480 1085 1235 YTD Totals Fire Current Month 2025/2026 2024/2025 2023/2024 Unit Response Data Fire 16 94 141 38 EMS 98 699 11121 262 Special Operations 1 13 19 5 Other 1 25 63 21 Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 23 126 187 42 Mutual Aid Received-Palm Beach County/Martin County Fire Rescue 14 82 143 31 COVID 0 0 0 0 Inspection Data Page 705 of 1201 Agenda Item #17. New Construction 4 27 45 8 Annual Fire 56 192 391 100 New Business/New Occupation/Home Business 3 11 28 7 Re-Inspections 6 85 191 69 Food Truck/Tents 0 6 13 5 Public Relations Events Data Community Function Hours 70 362 537 255 Training 745 51121 91590 21589 Overtime As of 3/31/2026 Actual Budget Overtime Budget $ 156,258.00 51.52% 106.45% 100%/30.85% YTD Human Resources&Risk Management Current Month 2025/2026 2024/25 2023/24 Open Positions 1 12 19 16 Applications Received 20 257 746 573 Onboardings-Hires 4 9 17 30 Offboardings-Terms 1 5 16 15 Payroll Authorizations& Evaluations 4 48 266 339 FMLA Requests 3 6 19 19 Work Comp Claims/FF Cancer Claims 1 7 18 17 Labor Relations(Grievances/Arbitrations/Negotiations etc) 0 6 37 48 Records Requests 0 8 19 31 HR Information System Adjustments 590 3,558 101220 111666 Safety Meetings and Assessments 1 2 6 5 Auto, Property, Liability Claims 1 4 14 7 Parks and Recreation Current Month 2025/2026 2024/2025 2023/2024 Recreation Programs All Programs 201 1886 4005 Summer Camp 0 0 1000 1200 Kids Night Out At The Rec 0 8 37 13 Gymnastics 237 1422 2844 3167 Facility/Field Rentals for Tequesta Park/Constitution Park/Recreation Center Rentals Constitution Park Pavilion Rentals 5 90 245 76 Recreation Center Facility Rentals (Include JTAA, HOA,Good Sheppard,etc.. 12 59 65 Field Reservations(#of times not estimated attendance) 12 147 200 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 0 350 Concert in Constitution Park 300 300 Police Current month 2025/2026 2024/2025 1 2023/2024 Page 706 of 1201 Agenda Item #17. Communication Division Officer Initiated Calls 21835 14,064 211160 10,486 Calls for Service 200 1036 21460 21647 Fire Rescue 21 122 248 282 Patrol Division Reports Filed 19 140 277 346 Arrest 1 18 42 40 Crashes Investigated 9 60 122 122 Traffic Stops 236 925 11244 11789 Citations 54 178 470 588 Warnings 188 620 808 751 E-Bike-Citations,Warning, Education 1 53 Administration Public Records Request 61 242 516 547 Community Events Detail/Event Hours 164 974 C.O.P. Hours 37.75 230.25 Community Services 25 34 (Helmet Fitting,Car Seat Install, Fingerprinting,CTED,Chief-For-A-Day,etc.) Overtime Actual Budget Goal/Actual% Goal/Actual% Operations $ 152,628.00 47.1%/42.2% 100%/85.7% YTD Totals Public Works Current month 2025/2026 2024/2025 2023/2024 Equipment Maintenance 4 24 53 119 Sidewalk Repairs and or Grinding 20 38 38 58 Street Signs Replaced 0 12 64 90 Road Repairs 4 9 25 29 Indoor/Outdoor lights Repaired 15 44 55 119 Street Light Outages 1 15 19 137 Work Orders 335 1786 2785 5142 Standby Generator Maintenance 15 81 121 190 Fleet Maintenance-Vehicles Serviced 0 12 29 115 Surplus-Junked or Sold lems 10 21 18 69 Engineering Services 3 17 18 45 Resident Calls 19 107 91 258 Projects 19 78 147 212 Totals Village Clerk's Office March 2025/2026 2024/2025 2023-2024 Agendas Compiled and Distributed 4 12 34 40 Minutes Completed (includes council,committees,spec meetings) 4 12 31 40 Council,Committee,and Special Meeting Hours 6.75 24.75 53 64 Orders Processed 0 10 19 21 Resolutions Processed 0 6 28 25 Ordinances Processed 0 7 11 12 Agreements Processed 9 74 107 97 Public Records Processed 29 200 377 422 Agenda/Minute Portal (iCompass)Total Monthly Visits 3783 17420 30551 25371 Agenda/Minute Portal (iCompass) Unique Monthly Visits 1437 8919 22469 18733 Public Information Officer Social Media Post(Number of Post to all social) 59 254 498 Content Interaction (Likes,shares,comments,etc) 1462 10582 14886 410 Reach 23,137 290274 Page 707 of 1201 Agenda Item #17. Facebook Messenger Responses(this does not include post responses) 9 34 67 61 Website:VOTBot TOTAL Queries(Artificial Intelligence Quesitons Answered) 76 440 1016 1029 Website:VOTBot Unique Users(Artificial Intelligence Quesitons Answered) 61 341 Press Releases 0 1 3 4 CodeRed Messages Launched 3 20 48 59 Tequesta News Messages(Friday Newsletter) 3 19 44 42 Departmental/Other Project Videos/Reels 1 12 19 3 Smoke Signals 0 1 4 4 Elections Vacancy: Created application,marketed and processed apps 0 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: Processed applications for temporary council member and processed new council member. Headshots and council shots. RESIDENT ACADEMY: Resident Academy project management,communicated with participants(volunteering, potential attendees next year)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 meetings, PIO Meting prep. 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: 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. Current Month 2025/26 YTD 2024/25 YTD Utilities Department-Water Distribution (FY24) Water Main Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 6 Service Line Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 7 Line Maintenance 36 1012 Meter Reader Related Work Orders 1 10 Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls,Pond Mowing&Inspections,et 41 229 Employee Call Back 5 45 Meter Set/Changed Out 17 94 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)) 89.243 270.69 1094.123 999.482 Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.498 3.498 4.015 3.876 Average Daily Production Demand(MGD) 2.975 3.007 2.997 2.738 Monthly Rainfall 6.32 7.52 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 708 of 1201 < < J J < < Cn (n S S U' U IL N O O O O co co co O O 00 O O L O O O O O r- M O CD O O O O O O N It O O O O O O N > :3 ff> O 00 U> co m 00 61> O It 6a 60- O O O I` LO LO N O I` m 0 co LO LO L 69- ( 6R 61> 69- N64 �} UCL O) X W O O O O M � O O O LO O O L O O C) C) co CO C) CD C) N C) C) O O O O O O O O O O O O 'O 60> 6c> C) 60} 000 M 6F> 6G> 00 � {f} 6} M M i'> LO 6 _ N H? ti m 69 6g } O 69 O O O O O I` f` O O N O < N CD p 00 L O O O O m c0 O O O I� O N O� CD 3 O O O O 006 4 � O cM O a) LO 0= V)- CDII- CDM O O m CDU') CO L m N CDCDM CDr O M CD O _ CA ' � CX) O 4 O� 1 � O � O U v O d C"> M = 61), = 61:} ff} Lf') 6R E=J- va M C X6c} ff? 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