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HomeMy WebLinkAboutDocumentation_Regular_Tab 10_5/14/2026 Agenda Item #100 Regular Council STAFF MEMO A-1 Meeting: Regular Council - May 14 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 $13.5 million, which represents 99% of the budgeted amount. Historically, 91% of ad valorem tax distribution is receipted by the end of February. 3. Sales/use taxes (47%), 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 97%. Insurance premium tax ($435 thousand) to be collected at the year-end as one distribution. Sales/use taxes are on target for six months' collections, with local infrastructure surtax phased out. 4. Intergovernmental revenues (48%), 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 six months' collections. 5. Revenues (Budgetary comparison) recorded in the General fund represent 84% of the budgeted due to the distribution nature of Ad valorem taxes collected at 99%, representing 79% of overall General fund revenues at 4/30/2026. 6. Overall Expenditures (Budgetary comparison) in the General Fund represent 58% of budgeted and are on target for six months' spending. Not all the expenditures recorded for the services provided up to 4/30/26 and personnel expenditures recorded as paid not when accrued. 7. Revenues (Prior year comparison) all funds increased by $1.9 million (7%) mainly due to ad valorem taxes increase, utility charges for services and legal settlement offset by the land development and building permit fees collected lower in FY 2026 than same period of prior year. Page 158 of 409 Agenda Item #10. 8. Expenditures (Prior year comparison) all funds — increased by $3.8 million (21%) mainly due to water and stormwater capital projects. 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BUDGET INFORMATION: BUDGET AMOUNT NA AMOUNT AVAILABLE NA EXPENDITURE AMOUNT: NA FUNDING SOURCES: NA IS THIS A PIGGYBACK: ❑ Yes ❑ N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes ❑ N/A COMMENTS/EXPLANATION ON SELECTIONNA XTTACHMENTS: Apr 2026 April 2026 Managers Report.ADA - (1) 2April 2026 Grant Budget Worksheet.ADA Page 159 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 1/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 001 GENERAL FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 3,265,012.02 Investments 11,90 6,612.72 Accounts Receivable 1,012,322.73 Due from Other Funds 0.00 Accrued Income Receivable 2,305.71 Inventories 51F733.31 Prepaids 74,987.03 Other Assets - Current 0.00 Other Fixed Assets 0.00 Total Assets 16,312,973.52 *** Liabilities *** Accounts Payable 232,175.29 Accrued liabilities (31,187.24) Retainage Payable 0.00 Due to Other Funds 0.00 Due to Other Governments 881.39 Deferred Revenue 835,469.39 Other Current Liabilities 0.00 Customer Deposits 0.00 Noncurrent liabilities 0.00 Total Liabilities lf037r338.83 *** 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 J68,609.41 Ending Fund Balance 15,275,634.69 Total Liabilities And Fund Balance 16,312,973.52 Page 160 of 409 Iks �111 O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 2/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 101 BUILDING FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 166,882.67 Investments 1,035,054.24 Accounts Receivable 13.68 Inventories 1,444.97 Prepaids I r 5 0 6.0 6 Total Assets 1,204,901.62 *** Liabilities *** Accounts Payable 10,241.67 Accrued liabilities 0.00 Due to Other Governments 4,011.89 Total Liabilities 14,253.56 *** 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 106,380.26 Ending Fund Balance lfl90r648.06 Total Liabilities And Fund Balance 1,204,901.62 Page 161 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 3/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 301 CAPITAL IMPROVEMENT FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 301,521.93 Investments 1,706,294.24 Accounts Receivable 18,683.25 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 2,026,499.42 *** Liabilities *** Accounts Payable 160.95 Accrued liabilities 0.00 Retainage Payable 0.00 Due to Other Funds 0.00 Total Liabilities 160.95 *** 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 0.28 Total Fund Balance 1,760,222.28 Beginning Fund Balance 1,760,222.28 Net of Revenues VS Expenditures 266,116.19 Ending Fund Balance 2,026,338.47 Total Liabilities And Fund Balance 2,026,499.42 Page 162 of 409 Iks �111 O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 4/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 303 CAPITAL PROJECTS FUND GL Number Description Balance *** Assets *** Cash and Cash Equivalents 342,309.87 Investments 893,054.57 Accounts Receivable 0.00 Due from Other Funds 0.00 Prepaids 0.00 Total Assets 1,235,364.44 *** Liabilities *** Accounts Payable 4,977.00 Accrued liabilities 0.00 Retainage Payable 15,063.89 Due to Other Funds 0.00 Total Liabilities 20F040.89 *** 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 754,437.70 Ending Fund Balance 1,215,323.55 Total Liabilities And Fund Balance 1,235,364.44 Page 163 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 5/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 401 WATER FUND GL Number Description Balance *** Assets *** Current Assets 0.00 Cash and Cash Equivalents 2,940,948.87 Investments 10,919,744.73 Accounts Receivable 626,942.46 Special Assess -Current 0.00 Special Assess - noncurrent 0.00 Due from Other Funds 0.00 Accrued Income Receivable 0.00 Inventories 431,387.80 Prepaids 21,207.63 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 32,878,266.67 *** Liabilities *** Accounts Payable 303,763.87 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 46,290.00 Noncurrent liabilities 2,468,308.24 Other Long Term Liabilities 362,489.46 Def Inflows of Resources 184,289.14 Total Liabilities 3,882,215.95 *** 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 (1,190,728.45) Ending Fund Balance 28,996,050.72 Total Liabilities And Fund Balance 32,878,266.67 Page 164 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 6/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 402 REFUSE & RECYCLING GL Number Description Balance *** Assets *** Cash and Cash Equivalents 189,081.32 Investments 274,897.37 Accounts Receivable 0.00 Other Assets - Current 0.00 Total Assets 463,978.69 *** Liabilities *** Accounts Payable 64,438.58 Due to Other Funds 0.00 Total Liabilities 64,438.58 *** 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 369,864.51 Ending Fund Balance 399,540.11 Total Liabilities And Fund Balance 463,978.69 Page 165 of 409 Iks �111 O� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 7/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 403 STORMWATER UTILITY GL Number Description Balance *** Assets *** Cash and Cash Equivalents 275,397.27 Investments 480,613.40 Accounts Receivable 2,656.92 Due from Other Funds 0.00 Inventories 1,637.59 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 3,082,020.91 *** Liabilities *** Accounts Payable 3,291.30 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 40F815.09 *** 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 400,383.84 Ending Fund Balance 3,041,205.82 Total Liabilities And Fund Balance 3,082,020.91 Page 166 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 8/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 501 VEHICLE REPLACEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 292,966.76 Investments 955,794.80 Accounts Receivable 0.00 Machinery & Equipment 318,052.06 Total Assets 1,566,813.62 *** Liabilities *** Accounts Payable 36,231.43 Total Liabilities 36,231.43 *** 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 135.09 Ending Fund Balance lf530F582.19 Total Liabilities And Fund Balance 1,566,813.62 Page 167 of 409 Iks �1110� BALANCE SHEET FOR VILLAGE OF TEQUESTA Page: 9/9 racanat� Period Ending 04/30/2026 DB: Tequesta Fund 605 SPECIAL LAW ENFORCEMENT GL Number Description Balance *** Assets *** Cash and Cash Equivalents 261,207.77 Investments 140,856.28 Accounts Receivable 0.00 Inventories 0.00 Prepaids 0.00 Total Assets 402,064.05 *** Liabilities *** Accounts Payable 1F089.00 Accrued liabilities 0.00 Due to Other Funds 0.00 Total Liabilities 1,089.00 *** 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 59,582.53 Ending Fund Balance 400,975.05 Total Liabilities And Fund Balance 402,064.05 Page 168 of 409 Agenda Item #10. VILLAGE OF TEQUESTA Cash & Investments Unadjusted Unaudited 4/30/2026 Cash and cash equivalents Investments Total General Fund#001 $ 352651012 $ 1119065613 $ 1511715625 Building Fund#101 1665883 11035M54 15201,937 Capital Improvement Fund#301 301,522 1,706,294 207,816 Capital Projects Fund#303 342,310 893M55 L235,364 Water Utility#401 2,9401949 10,919,745 1318601694 Refuse &Recycling#402 1891081 2745897 463,979 Stormwater#403 2751397 4801613 756M11 Vehicle Replacement#501 2921967 955,795 11248,762 Special Law Enforcement#605 2611208 1401856 4021064 Total Cash and Investments $ 810359328 $ 2893129922 $ 369348,251 *Interfund transfer pending Page 169 of 409 VILLAGE OF TEQUESTA Agenda Item #10. REVENUE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE DESCRIPTION 4/30/2025 4/30/2026 VARIANCE %VARIANCE NOTES REVENUES Fund 001-GENERAL FUND General Property Taxes 12,271,576 13,532,890 1,261,314 10.28% Sales&Use Taxes 610,390 635,889 25,499 4.18% Franchise fees-gross receipt 276,530 298,118 21,588 7.81% Licenses&Permits 4,500 3,070 (1,430) -31.78% Rental and misc permits Grants-Federal 21069 0 (2,069) -100.00% Differs from year to year Grants-State 211395 611451 401056 187.22% Differs from year to year,multiple grants Intergovernmental Revenue 533,505 5261400 (7,105) -1.33% Chgs for Services-Gen Gov 5331049 871910 (445,139) -83.51% Land development fees based on the projects Indirect Costs 5311112 6231121 921009 17.32% Based upon increase construction projects. Rents&Royalties 1851496 1781468 (7,028) -3.79% Contributions&Donations 13,724 8,053 (5,672) -41.33% Differs from year to year Miscellaneous Revenues 491802 201497 (29,306) -58.84% Ins reimb final audit not received in FY 2026 Chgs for Services-Public Safety 8631006 8181610 (44,397) -5.14% Fines&Forfeitures 291848 111859 (17,990) -60.27%Code enforcement fines&fees Impact Fees 21127 21977 851 40.00% Differs from year to year based on the projects Charges for Services-Recreation 1271893 1141498 (13,395) -10.47% Recreation program fees&special events Unrestricted Investment Earning 2521466 2171611 (34,855) -13.81%One month behind Other Financing Sources 351231 21034 (33,197) -94.23% Disposition of assets,differs from year to year Total General Fund 161343,719 1711431454 799,735 4.89% Fund 101-BUILDING FUND Licenses&Permits 9981162 7371638 (260,524) -26.10%Varies year to year based upon activity/projects Charges for Services 31018 141516 111497 380.90%Site plan review fee implemented FY 2026 Miscellaneous Revenues 213 0 (213) -99.99% Differs from year to year Unrestricted Investment Earning 221761 231552 792 3.48% Total Building Fund 1/024/154 7751706 (248,448) -24.26% Fund 301-Capital Improvement Fund Sales&Use Taxes 3981017 3061678 (91,338) -22.95% Infr surtax phased out in FY 2026 Unrestricted Investment Earning 211040 301867 91826 46.70% Investment balance increase Total Capital Improvement Fund 4191057 3371545 (81,512) -19.45% Fund 303-Capital Projects Fund Grants-State 0 2001000 200,000 100.00% Remembrance park grant Unrestricted Investment Earning 23,513 101486 (13,027) -55.40% FY 2026 one month behind,inv balance decrease Transfers in 0 1/277/500 1/277/500 100.00%Transfer recorded in full Total Capital Projects Fund: 231513 1/487/986 1/464/473 6228.24% Fund 401-Water Fund Miscellaneous Revenues 41603 3791648 3751046 8148.42% Differs from year to year,legal settlement rcvd FY 2026 Unrestricted Investment Earning 2171004 2241316 71312 3.37% Other Financing Sources 661260 1501949 841689 127.81%Capital connect charges varies year to year Charges for Services 4/826/658 51,1681713 3421055 7.09% Total Water Fund: 511141525 5119231626 8091101 15.82% Fund 402-Refuse&Recycling Unrestricted Investment Earning 71294 41791 (2,503) -34.32%One month behind Charges for Services 689,845 7511600 61,755 8.95% Total Refuse&Recycling: 697,139 7561391 59,252 8.50% Fund 403-Stormwater Utility Miscellaneous Revenues 101000 0 (10,000) -100.00% Differ from year to year Grants-State 1451000 1571500 121500 8.62% Differ from year to year Unrestricted Investment Earning 71280 81346 11067 14.65% Investment balance increase Charges for Services 5441283 5751040 301757 5.65% Total Stormwater Utility: 7061563 7401886 341323 4.86% Fund 501-Vehicle Replacement Intragovernmental Revenue 2901527 3131114 221587 7.77% Unrestricted Investment Earning 16,953 24,035 7,082 41.77% Balance increase Other Financing Sources 0 2,375 2,375 100.00% New fund created FY 2025 Transfers in 11049,790 0 (1,049,790) -100.00% New fund created FY 2025,initial transfer in Total Vehicle Replacement 11357,270 3391523 (1,017,747) -74.98% Fund 605-Special Law Enforcement Miscellaneous Revenues 145 0 (145) -100.00% Differ from year to year Other Financing Sources 0 91350 91350 100.00% Differ from year to year Forfeitures 661563 1521031 851468 128.40% Differ from year to year Unrestricted Investment Earning 51251 41772 (479) -9.12%One month behind Total Special Law Enforcement 711960 1661153 941194 130.90% TOTAL REVENUES-ALL FUNDS 25/757/898 271,6711270 1/913/372 7.43% NOTES are for differences grater than 10%and amounts over$1,000. Page 170 of 409 VILLAGE OF TEQUESTA Agenda Item #10. EXPENDITURE REPORT-CASH BASIS,UNAUDITED YTD BALANCE YTD BALANCE % DESCRIPTION 4/30/2025 4/30/2026 VARIANCE VARIANCE NOTES EXPENDITURES Fund 001-GENERAL FUND Council 36,924 36,664 (260) -0.70% Manager 2071280 213,215 5,934 2.86% Human Resources 2771287 336,741 59,454 21.44% Compensated absences retiree Village Clerk 258,694 259,780 1,086 0.42% Finance 504,711 530,463 25,752 5.10% Legal 58,039 89,475 31,437 54.17% Differs from year to year based upon service needs Comprehensive Planning 174,669 189,910 15,241 8.73% General Government 406,700 433,171 26,471 6.51% IT 445,121 548,210 103,088 23.16% Computer maint&supply Police Department 21489,849 2,689,897 200,048 8.03% Code Compliance 571235 85,521 28,286 49.42% P/T salary,life/healt ins Fire Control 2,943,728 3,014,563 70,835 2.41% Public Works 973,184 9571483 (15,701) -1.61% Leisure Services 839,039 854,913 15,874 1.89% Debt Service 478,348 457,337 (21,011) -4.39% Interfund Transfers 749,790 11277,500 527,710 70.38%Varies year to year Total General Fund 10,900,599 11,974,844 1,074,245 9.85% Fund 101-BUILDING FUND Building Department 6011104 669,325 68,221 11.35% Contractual svcs,build improvements Interfund Transfers 75,000 0 (75,000) -100.00%Varies year to year Total Building Fund 676,104 669,325 (6,779) -1.00% Fund 301-Capital Improvement Fund General 787 761 (26) -3.26% Parks 0 70,668 70,668 100.00% Capital projects varies year to year/timing of recording Tequesta Bridge 121126 0 (12,126) -100.00% Capital projects varies year to year/timing of recording Total Capital Improvement Fund: 12,913 71,429 58,516 453.16% Fund 303-Capital Projects Fund Public Works 293,233 6321429 339,196 115.67% Capital projects varies year to year,timing in recording Parks 520,390 1011120 (419,271) -80.57% Capital projects varies year to year,timing in recording Total Capital Projects Fund: 813,623 733,549 (80,075) -9.84% Fund 401-Water Fund Water-Administration 1,123,329 11189,536 66,207 5.89% Water- Production 1,358,057 1,323,848 (34,209) -2.52% Water-Distribution 583,309 690,319 107,010 18.35% Other contr svcs,water system&maint Water-Customer Service 212,851 250,717 37,866 17.79% Ins,bad debt exp Renewal&Replacement 290,790 3,064,112 21773,322 953.72%Timing in projects invoices recording Capital Improvements 612,337 3211137 (291,200) -47.56%Timing in projects invoices recording Debt Service 269,176 274,685 5,510 2.05% Interfund Transfers 225,000 0 (225,000) -100.00%Varies year to year Total Water Fund: 4,674,849 71114,354 21439,505 52.18% Fund 402-Refuse&Recycling Refuse and Recycling 368,444 386,526 18,082 4.91% Total Refuse&Recycling: 368,444 386,526 18,082 4.91% Fund 403-Stormwater Utility Storm Water Utilities 152,956 149,374 (3,582) -2.34% Renewal&Replacement 621778 1911128 128,350 204.45% Differs from year to year based upon projects Total Stormwater Utility: 215,734 340,502 124,769 57.83% Fund 501-Vehicle Replacement General Government 224,162 209,895 (14,267) -6.36% Water 0 129,493 129,493 100.00%Vehicle's purchases varies year to year Total Vehicle Replacement 2241162 339,388 115,226 51.40% Fund 605-Special Law Enforcement Police 90,067 106,571 16,504 18.32% Machinary&eq Total Special Law Enforcement: 90,067 106,571 16,504 18.32% TOTAL EXPENDITURES-ALL FUNDS 17,976,495 211736,488 3,759,993 20.92% NOTES are for differences grater than 10%and amounts over$1,000. Page 171 of 409 THE VILLAGE OF TEQUESTA ANaenda Item #1n REVENUE REPORT-CASH BASIS,UNAUDITED wwr FY 2026 FY 2026 58.33% ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2026 VARIANCE VARIANCE USED NOTES Fund 001-GENERAL FUND General Property Taxes 13,628,196 13,628,196 7,949,781 13,532,890 5,583,109 70.23% 99.30 Historically,91%receipted by the end of Feb State revs one month behind,record-cash basis,ins prem Sales&Use Taxes 1,592,845 1,592,845 929,160 635,889 (293,271) -31.56% 39.92 tax received as one distrib at FYE($43SIO Franchise fees-gross receipt 608,264 608,264 354,821 298,118 (56,703) -15.98% 49.01 one month behind Licenses&Permits 8,591 8,591 5,011 3,070 (1,941) -38.74% 35.74 Special events,vacational rental permits Indirect Costs 11068,207 1,068,207 623,121 623,121 0 0.00% 58.33 Grants Federal 3,000 3,000 1,750 0 (1,750) -100.00% 0.00 Differ from year to year,hurricane grant received Grants-State 1,300 1,300 758 61,451 60,692 8003.41% 4,726.99 Police drone grant received Intergovernmental Revenue 1,108,351 1,108,351 646,538 526,400 (120,138) -18.58% 47.49 Revs one month behind Chgs for Services-Gen Gov 345,917 345,917 201,785 87,910 (113,875) -56.43% 25.41 Land dev fees based on projects Chgs for Services-Public Safety 1,359,313 1,359,313 792,933 818,610 25,677 3.24% 60.22 Charges for Services-Recr. 197,000 197,000 114,917 114,498 (419) -0.36% 58.12 Fines&Forfeitures 11,975 11,975 61985 11,859 4,873 69.76% 99.03 Differ from year to year,code enf fines&fees Unrestricted Investment Earning 287,017 287,017 167,427 217,611 50,184 29.97% 75.82 Above budgeted Rents&Royalties 164,538 164,538 95,981 178,468 82,487 85.94% 108.47 Leases revenue recorded in full Impact Fees 2,000 2,000 1,167 2,977 1,811 155.19% 148.86 Differ from yr to yr depending on projects/permits Contributions&Donations 1,500 1,500 875 8,053 7,178 820.30% 536.84 Differ from year to year,bricks engravings Miscellaneous Revenues 13,526 13,526 7,890 20,497 12,606 159.77% 151.53 Differ from year to year,ins claims,legal settlements Other Financing Sources 1,000 1,000 583 2,034 1,451 248.69% 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 11,901,482 17,143,454 5,241,972 44.04% 83.56 Fund 101-BUILDING FUND Licenses&Permits 698,000 698,000 407,167 737,638 330,471 81.16% 105.68 Varies year to year based upon activity/projects Chgs for Sery-Gen Gov 0 0 0 14,516 14,516 100.00% N/A Admin fees from other gov Unrestricted Investment Earning 25,000 25,000 14,583 23,552 8,969 61.50% 94.21 Above budgeted Appropriate Fund Balance 631,906 631,906 0 0 Total Building Fund 1,354,906 1,354,906 421,750 775,706 353,956 83.93% 57.25 Fund 301-Capital Improvement Fund Sales&Use Taxes 424,000 424,000 247,333 306,678 59,345 23.99% 72.33 State revs two month behind,infr surtax collected in full Unrestricted Investment Earn 25,000 25,000 14,583 30,867 16,284 111.66% 123.47 Above budgeted Appropriate Fund Balance 540,544 540,544 0 Total Capital Improvement Fund: 989,544 989,544 261,917 337,545 75,629 28.88% 34.11 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 8,750 10,486 1,736 19.85% 69.91 Above budgeted Transfers In 1,277,500 1,277,500 745,208 1,277,500 532,292 71.43% 100.00 Transfer recorded in full Total Capital Projects Fund: 1,292,500 1,292,500 753,958 1,487,986 734,028 97.36% 115.12 Fund 401-Water Fund Charges for Services 9,675,063 9,675,063 5,643,787 5,168,713 (475,074) -8.42% 53.42 Rev recording one month behind Unrestricted Investment Earn 250,000 250,000 145,833 224,316 78,482 53.82% 89.73 Above budgeted Miscellaneous Revenues 4,000 4,000 2,333 379,648 377,315 16170.65% 9,491.21 Legal settlement received Other Financing Sources(icl.loan) 10,062,500 10,062,500 5,869,792 150,949 (5,718,843) -97.43% 1.50 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 11,661,745 5,923,626 (5,738,119) -49.20% 25.12 Fund 402-Refuse&Recycling Charges for Services 782,518 782,518 456,469 751,600 295,131 64.66% 96.05 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 7,500 7,500 4,375 4,791 416 9.51% 63.88 Above budgeted Total Refuse&Recycling: 790,018 790,018 460,844 756,391 295,547 64.13% 95.74 Fund 403-Stormwater Utility Grants State 0 0 0 157,500 157,500 100.00% #DIV/0! Differ from year to year,timing of collection Charges for Services 589,169 589,169 343,682 575,040 231,358 67.32% 97.60 Historically,91%receipted by the end of Feb Unrestricted Investment Earn 10,000 10,000 5,833 8,346 2,513 43.08% 83.46 Above budgeted Transfers In 135,000 135,000 78,750 0 (78,750) -100.00% 0.00 Transfer pending recording Total Stormwater Utility: 734,169 734,169 428,265 740,886 312,621 73.00% 100.91 Fund 501-Vehicle Replacement Intragovernmental Revenue 528,741 528,741 308,432 313,114 4,681 1.52% 59.22 Unrestricted Investment Earn 15,000 15,000 8,750 24,035 15,285 174.68% 160.23 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 1,048,111 317,182 339,523 22,341 7.04% 32.39 Fund 605-Special Law Enforcement Forfeitures 126,009 126,009 73,505 152,031 78,526 106.83% 120.65 Differ from year to year,timing of collection Unrestricted Investment Earn 5,000 5,000 2,917 4,772 1,856 63.63% 95.45 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 76,422 166,153 89,731 117.42% 118.56 TOTAL REVENUES-ALL FUNDS 50,445,187 50,445,187 26,283,565 27,671,271 1,387,706 5.28% 54.85 NOTES are for differences grater than 10%and amounts over$1,000. Page 172 of 409 THE VILLAGE OF TEQUESTA Agenda EXPENDITURE REPORT-CASH BASIS,UNAUDITED FY 2026 FY 2026 58.33 ORIGINAL AMENDED TARGET YTD BALANCE DOLLAR PERCENT %BDGT DESCRIPTION BUDGET BUDGET BUDGET 4/30/2026 VARIANCE VARIANCE USED Fund 001-General Fund Council 72,156 72,156 42,091 36,664 5,427 12.89% 50.81(1),(2) Manager 401,858 401,858 234,417 213,215 21,202 9.04% 53.06(1),(2) Human Resources 511,449 511,449 298,345 336,741 (38,396) -12.87% 65.84(1),(2) Village Clerk 491,461 491,461 286,686 259,780 26,905 9.38% 52.86(1),(2) Finance 889,068 889,068 518,623 530,463 (11,840) -2.28% 59.67(1),(2) Legal 246,000 246,000 143,500 89,475 54,025 37.65% 36.37(1),(2) Comprehensive Planning 411,736 411,736 240,179 189,910 50,269 20.93% 46.12 General Government 7251894 725,894 4231438 4331,171 (9,733) -2.30% 59.67 IT 750,210 750,210 437,623 548,210 (110,587) -25.27% 73.07(3) Police Department 4,977,801 5,080,798 2,963,799 2,689,897 273,902 9.24% 52.94(1),(2) Code Compliance 138,481 138,481 80,781 85,521 (4,740) -5.87% 61.76(1),(2) Fire Control 5,634,706 5,634,706 3,286,912 3,014,563 272,348 8.29% 53.50(1),(2) Public Works 2,021,042 2,021,042 1,178,941 957,483 221,458 18.78% 47.38(1),(2) Leisure Services 1,493,743 1,493,743 871,350 854,913 16,437 1.89% 57.23(3) Debt Service 474,226 474,226 276,632 457,337 (180,706) -65.32% 96.44(3) Interfund Transfers 1,277,500 1,277,500 745,208 1,277,500 (532,292) -71.43% 100.00(3) Total General Fund 20,517,331 20,620,328 12,028,524 11,974,844 53,681 0.45% 58.07 Fund 101-BUILDING FUND Building&Zoning 1,354,906 1,371,848 800,245 669,325 130,920 16.36% 48.79(1),(2) Total Building Fund 1,354,906 1,371,848 800,245 669,325 130,920 16.36% Fund 301-Capital Improvement Fund General 0 0 0 761 (761) -100.00% N/A(2),(3) Parks 0 0 0 70,668 (70,668) -100.00% 100.00 (2),(3) Tequesta Drive(Bridge) 8541544 854,544 498,484 0 498,484 100.00% 0.00 (2),(3) Interfund Transfers 135,000 135,000 78,750 0 78,750 100.00% 0.00 (2),(3) Total Capital Improvement Fund: 989,544 989,544 577,234 71,429 505,805 87.63% 7.22 Fund 303-Capital Projects Fund Public Works 880,000 880,000 513,333 632,429 (119,095) -23.20% 71.87 (2),(3) Leisure Services 250,000 335,749 195,854 101,120 94,733 48.37% 0.00 (2),(3) Misc projects 147,500 147,500 86,042 0 86,042 100.00% 0.00 (2),(3) Allocate to Fund Balance* 15,000 15,000 0.00 Total Capital Projects Fund: 1,292,500 1,378,249 803,979 733,549 70,430 8.76% 53.22 Fund 401-Water Fund Water-Administration 2,279,278 2,283,114 1,331,817 1,189,536 142,280 10.68% 52.10 Water- Production 2,823,806 2,823,806 1,647,220 1,323,848 323,372 19.63% 46.88 Water-Distribution 1,047,612 1,047,612 611,107 690,319 (79,212) -12.96% 65.89 Water-Customer Service 350,259 350,259 204,318 250,717 (46,399) -22.71% 71.58 Renewal&Replacement 3,359,500 7,686,978 4,484,070 3,064,112 1,419,959 31.67% 39.86 (2) Capital Improvement 13,225,000 13,765,144 8,029,668 321,137 7,708,530 96.00% 0.00(2) Debt Service 493,015 493,015 287,592 274,685 12,907 4.49% 55.72 Total Water Fund: 23,578,470 28,449,928 16,595,791 7,114,354 9,481,437 57.13% 25.01 Fund 402-Refuse&Recycling Refuse and Recycling 776,859 776,859 453,168 386,526 66,641 14.71% 49.76 Allocate to Fund Balance* 13,159 13,159 7,676 0 7,676 100.00% 0.00 Total Refuse&Recycling: 790,018 790,018 460,844 386,526 74,317 16.13% 48.93 Fund 403-Stormwater Utility Storm Water Utilities 3631153 363,153 211,839 149,374 62,465 29.49% 41.13 Renewal&Replacement 200,000 393,987 229,825 191,128 38,697 16.84% 48.51 (2),(3) Other/Reserves/Contingency 171,016 171,016 99,759 0 99,759 100.00% 0.00 (2),(3) Total Stormwater Utility: 734,169 928,156 541,424 340,502 200,922 37.11% 36.69 Fund 501-Vehicle Replacement General Government 894,821 894,821 521,979 209,895 312,084 59.79% 23.46 TPD cars purchase Building 50,000 50,000 29,167 0 29,167 100.00% 0.00 Water 103,290 190,744 111,267 129,493 (18,226) -16.38% 67.89 Vehicles purchase Total Vehicle Replacement 1,048,111 1,135,565 662,413 339,388 323,025 48.76% 29.89 Fund 605-Special Law Enforcement Police 140,138 202,977 118,403 106,571 11,833 9.99% 100.00 (2) Total Special Law Enforcement 140,138 202,977 118,403 106,571 11,833 9.99% 100.00 TOTAL EXPENDITURES-ALL FUNDS 50,445,187 55,866,613 32,588,857 21,736,488 10,852,369 33.30% 38.91 Notes: *Not included in Target Budget calculation (1)Personal expenditures/expenses recorded as when paid not when accrued.Personnel paid 4/23/26 for the period ended 4/18/26. Due to timing of payroll dates 12 days of personnel expenditures not reflected in April 2026. (2)Not all operating expenditures/expenses recorded for the services of April 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 173 of 409 Agenda Item #10. April 2026 Department Reports Current Month Columnl 2024/2025 2023/2024 Building Department Current Month 2025-2026 2024/2025 2023/2024 Total Master Permits and subpermits Issued 138 846 965 1516 New Residential Construction Permits 0 6 7 12 Residential Remodel and additions Permits 38 253 134 79 Commercial Remodel and additions Permits 13 31 25 16 Residential Plan Reviews 125 684 878 1379 Commercial Plan Reviews 13 162 87 137 Total Inspections 404 2393 2586 4698 BTR Inspections 3 15 16 18 Trade Inspections 145 855 951 1300 Vacation Rentals Inspections 1 9 6 24 Certificates of Compliance 140 805 709 234 Certificates of Ocupancy 1 4 4 Record Requests 30 140 159 260 Permit/Code Information Requests 45 348 317 417 Meetings/Training 4 20 24 19 BCAIB-BOAF-BOATC/DBPR Meetings 2 16 20 16 LPA 0 0 3 3 Code Enforcement Current Month 2025/2026 2024/2025 2023/2024 Code Enforcement Inspections 21 225 277 253 Notices of Violation Issued 3 14 39 69 Code Cases Opened 18 158 155 176 -By code officer 15 125 154 54 -Reactive 3 32 11 12 Code Cases Closed 14 140 141 99 Code Cases Cleared Within 30 Days 3 68 88 71 Code Cases Scheduled for Hearing 0 10 20 12 Magistrate Meeting 0 1 6 6 Meeting With Residents Regarding Violations 32 289 515 340 Community Development Current Month 2025/2026 2024/2025 2023/2024 Land Development Applications 0 14 26 28 Ongoing Projects 12 88 122 125 EAC/PZB/VC Agenda Items 6 60 n/a n/a Public Records Requests 4 35 50 40 Major Meetings and Conference Calls 15 115 142 109 Residents/Business Owners 15 104 147 101 DRC Meeting 1 3 3 4 Permits(New Single Family and Commercial) 3 19 27 24 Phone Calls/Emails/Walk-Ins 75 555 1085 1235 YTD Totals Fire Current Month 2025/2026 2024/2025 2023/2024 Unit Response Data Fire 15 109 141 38 EMS 94 793 11121 262 Special Operations 1 14 19 5 Other 2 27 63 21 Mutual Aid Given-Palm Beach County and Martin County Fire Rescue 25 151 187 42 Mutual Aid Received-Palm Beach County/Martin County Fire Rescue 15 97 143 31 COVID 0 0 0 0 Inspection Data New Construction 11 38 45 8 Annual Fire 26 218 391 100 Page 174 of 409 Agenda Item #10. New Business/New Occupation/Home Business 7 18 28 7 Re-Inspections 23 108 191 69 Food Truck/Tents 0 6 13 5 Public Relations Events Data Community Function Hours 0 362 537 255 Training 714 51835 9,590 21589 Overtime As of 4/30/2026 Actual Budget Overtime Budget $ 156,258.00 62.22% 106.45% 100%/30.85% YTD Human Resources&Risk Management Current Month 2025/2026 2024/25 2023/24 Open Positions 0 12 19 16 Applications Received 3 260 746 573 Onboardings-Hires 0 9 17 30 Offboardings-Terms 3 8 16 15 Payroll Authorizations&Evaluations 9 57 266 339 FMLA Requests 2 8 19 19 Work Comp Claims/FF Cancer Claims 2 9 18 17 Labor Relations(Grievances/Arbitrations/Negotiations etc) 0 6 37 48 Records Requests 1 9 19 31 HR Information System Adjustments 808 4,366 10,220 11,666 Safety Meetings and Assessments 0 2 6 5 Auto,Property,Liability Claims 2 6 14 7 Parks and Recreation Current Month 2025/2026 2024/2025 2023/2024 Recreation Programs All Programs 113 1999 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 4 94 245 76 Recreation Center Facility Rentals (Include JTAA,HOA,Good Sheppard,etc.. 10 69 65 Field Reservations(#of times not estimated attendance) 18 165 200 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 400 400 500 500 Earth Day Celebration 0 0 0 Tequesta Hold'Em 0 500 80's Dance&Roller Jam 0 350 Concert in Constitution Park 300 600 Police Current month 2025/2026 2024/2025 2023/2024 Communication Division Officer Initiated Calls 21511 19,410 211160 10,486 Calls for Service 213 1449 21460 21647 Fire Rescue 23 166 248 282 Page 175 of 409 Agenda Item #10. Patrol Division Reports Filed 15 174 277 346 Arrest 1 20 42 40 Crashes Investigated 12 81 122 122 Traffic Stops 270 1431 111244 11789 Citations 17 249 470 588 Warnings 170 978 808 751 E-Bike-Citations,Warning,Education 1 55 Administration Public Records Request 77 381 516 547 Community Events Detail/Event Hours 178 1316 C.O.P. Hours 46 314 Community Services 13 59 (Helmet Fitting,Car Seat Install,Fingerprinting,CTED,Chief-For-A-Day,etc.) Overtime Actual Budget Goal/Actual% Goal/Actual% Operations $ 152,628.00 54.8%/49.2 100%/85.7% YTD Totals Public Works Current month 2025/2026 2024/2025 2023/2024 Equipment Maintenance 4 28 53 119 Sidewalk Repairs and or Grinding 30 68 38 58 Street Signs Replaced 2 14 64 90 Road Repairs 1 10 25 29 Indoor/Outdoor lights Repaired 10 54 55 119 Street Light Outages 1 16 19 137 Work Orders 238 21024 2785 5142 Standby Generator Maintenance 16 97 121 190 Fleet Maintenance-Vehicles Serviced 1 13 29 115 Surplus-Junked or Sold lems 3 24 18 69 Engineering Services 4 21 18 45 Resident Calls 24 131 91 258 Projects 13 91 147 212 Totals Village Clerk's Office April 2025/2026 2024/2025 2023-2024 Agendas Compiled and Distributed 2 14 34 40 Minutes Completed(includes council,committees,spec meetings) 2 14 31 40 Council,Committee,and Special Meeting Hours 5.75 30.5 53 64 Orders Processed 2 12 19 21 Resolutions Processed 1 7 28 25 Ordinances Processed 2 9 11 12 Agreements Processed 20 94 107 97 Public Records Processed 48 248 384 422 Agenda/Minute Portal(iCompass)Total Monthly Visits 16427 33847 30551 25371 Agenda/Minute Portal(iCompass)Unique Monthly Visits 1469 10388 22469 18733 Public Information Officer Social Media Post(Number of Post to all social) 47 301 498 Content Interaction(Likes,shares,comments,etc) 1657 12239 14886 410 Reach 231632 313636 Facebook Messenger Responses(this does not include post responses) 25 59 67 61 Website:VOTBot TOTAL Queries(Artificial Intelligence Quesitons Answered) 70 510 1025 1414 Website:VOTBot Unique Users(Artificial Intelligence Quesitons Answered) 54 395 803 808 Press Releases 1 2 3 4 CodeRed Messages Launched 4 24 48 59 Tequesta News Messages(Friday Newsletter) 4 23 44 42 Page 176 of 409 Agenda Item #10. Departmental/Other Project Videos/Reels 3 15 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: N/A RESIDENT ACADEMY: N/A 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:Strategic Planning Meeting,PIO Quarterly Meeting,and Shred It event. 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 45 records management disposition forms for a total of 113.05 cubic feet of shredded records(or 113 boxes),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) 0 6 Service Line Breaks(*-FY21&FY22 service line breaks combined w/water line breaks) 1 8 Line Maintenance 54 1066 Meter Reader Related Work Orders 2 10 Work Orders(Non Meter)/Stormwater:Catchbasins,Outfalls,Pond Mowing&Inspections,et( 219 448 Employee Call Back 12 57 Meter Set/Changed Out 21 115 Utilities Department-Customer Service Current Month 2024/2025 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**YTE Calendar Yr 24**YTD Water Production Total(million gallons(MG)) 95.928 366.618 1094.123 999.482 Maximum Day Production Demand Rate(million gallons per day(MGD)) 3.951 3.951 4.015 3.876 Average Daily Production Demand(MGD) 3.198 3.055 2.997 2.738 Monthly Rainfall 3.32 10.84 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 177 of 409 Agenda Item #10. is E E 75 0 E E 4 �2 2- (D C-4 (1) Q-�5 U) U) U) U) U) C—'J-0 w w w w w w E CL >- >- >- >- >- >- 0 aD C .2 C) C) E E o o U lu L L. c o If < 1: 1: Cl) q q r*-: cl� 0 C) 04 .14- > 0 00 0') 0 0 LO LrLOi LQ 00 1-: C) 0) C) (0 r-rL Cl) LO C6 a) (Al U), x w 0 C) CO C? q CO c0 0') (D C, C) 0') LO >M 6-1 LO 0) co 00 0 cc� (D > LO V> M a) U) C> C) C) I-- C) < C> C) LO cc� M C) 6 o6 Lo C:) (D 'D r- �2 c�' (�O 0') -zl- M 0') CL U7 w lb� 00 x w 0 CD LO CD� 00 CDO q " . in 0 C, Cl) LO cli (D > n cq 60� —7 IT 6p, U'> N fA z CZ) n ❑ ❑ C.0 C� q ,I: C� Cl) 0 6s 0) 69 LO L6 Cl) fA Cl) Cl) 0� qC) c q q q C 00 C co 0 C O C E LO N ll*� C� r-� '1- (6 < r- r- LO co CD pl-i Lq W) 'IT M GF> co IE& LO LO co (D (0 N N NM w N CD C, w r-—M Q0 a"E 0 C>N cq < < LL z z C14 �T N M t; C:) (14 C) (D Q CD C) cn r- N NCN w >- E�l LL >- LL (D ;T 0) LL (L) (3) CL 0 .0 .2 E E 2 @ 0 0 CL IL O 0 0) Q) E co E F- (n U) 0 0- CL > w cu M 0 M co ❑ 0 L) M co 0 0 -i -i C: C) C) a) 10-2 co COLL 0 LL 0- 0- 0) _0 U) (n w E F- 0 0 0 a) U) > -0 -0 w aM co 2 0 U (U L) .0) 2 OL (D U)—00 F 0 01 0- 0- 0- U) LL � C) CN 0 00 4? 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